A:
<R>%DD =v^ A share Ａ股；甲类股份
y@? t[A#v abatement of tax 减税；减扣免税额
"/MA.zEl0, ABN AMRO Bank N.V. 荷兰银行
v1Wz#oP above-the-line expenditure 线上项目支出；经常预算支出
PWw2;3`-6w above-the-line receipt 线上项目收入；经常预算收入
/5Zt4&r ABSA Asia Limited 南非联合亚洲有限公司
MU/3 **zoW absolute change 绝对数值变更
_RcFV absolute expenditure 实际开支
!^EdB}@yS absolute guideline figure 绝对准则数字
bn8`$FA^ absolute interest 绝对权益
'&#YaD="" absolute order of discharge 绝对破产解除令
|#6)) Dh absolute profit margin 绝对利润幅度
$< N!2[I L absolute value 实值；绝对值
_jr'A -M absolutely vested interest 绝对既得权益
!33)6*s absorbed cost 已吸收成本；已分摊成本
a~nErB absorption 吸收；分摊；合并
#=* y7w absorption rate 吸收率；摊配率；分摊率
JM?X]l ACB Finance Limited 亚洲商业财务有限公司
K
V-}:u( acceptable form of reciprocity 合理的互惠条件
&+Iv "9 acceptable rate 适当利率；适当汇率
2/]74d8 acceptance agreement 承兑协议
ZSo#vQ acceptance for honour 参加承兑
%tRQK$]c acceptor 承兑人；接受人；受票人
?\D=DIN-r acceptor for honour 参加承兑人
Cm5:_K`;] accident insurance 意外保险
R^*h|7)E Accident Insurance Association of Hong Kong 香港意外保险公会
ueM[&:g&MU accident insurance scheme 意外保险计划
e<;^P( g`E accident year basis 意外年度基准
I3wv6xZ2 accommodation 通融；贷款
w6 x{ <d accommodation bill 通融票据；空头票据
m)aNuQvy:Z accommodation party 汇票代发人
fEB>3hI account balance 帐户余额；帐户结余
_Ka6! 9 account book 帐簿
D<35FD, account collected in advance 预收款项
ue;o:>G account current book 往来帐簿
m.K@g1 G account of after-acquired property 事后取得的财产报告
ap xY2o E& account of defaulter 拖欠帐目
>P/Nb]C account payable 应付帐款
1 ynjDin< account payee only [A/C payee only] 只可转帐；存入收款人帐户
7kZ-`V|\. account receivable 应收帐款
Fu%%:3_ account receivable report 应收帐款报表
]U8VU account statement 结单；帐单；会计财务报表
b+ g(=z+ account title 帐户名称；会计科目
a9=pZ1QAG accountant's report 会计师报告
K3Wh F Accountant's Report Rules 会计师报告规则
} 9qbF+b accounting and auditing procedure 会计与审计程序；会计与核数程序
?p AO?5Z:} Accounting Arrangements 《会计安排》
=(^-s Jk accounting basis 会计基础
]S=AO/' accounting by Official Receiver 破产管理署署长呈交的帐目
0E k + }` Accounting Circular 《会计通告》
TL?(0]H fe accounting class 会计类别
2unaK<1s accounting date 记帐日期；会计结算日期
MzY~-74aF accounting for money 款项核算
dD Zds
k+! Accounting Officer 会计主任
HaUfTQ8 accounting period 会计报告期；会计期
ZM~kc|& accounting policy 会计政策；会计方针
PU6Sa-fQ2, accounting practice 会计惯例
yl=_ /'* accounting principle 会计准则
UY!N"[& accounting record 会计记录
5:o$]LkOWC accounting report 会计报告
*61+Fzr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q*^F"D:?k Accounting Society of China 中国会计学会
4%3R}-'mh accounting statement 会计报表
[9:'v@Ph accounting system 会计制度；会计系统
JF vVRGWB accounting transaction 会计事项；帐务交易
Q--VZqn accounting treatment 会计处理
#00k7y>OyD accounting year 会计年度
hpqM
f z1 accretion 增值；添加
2'38(wXn# accrual 应计项目；应累算数目
mF?GQls` accrual basis 应计制；权责发生制
-666|pA accrual basis accounting 应计制会计；权责发生制会计
*/|Vyp- accrue 应累算；应计
6^oQ8unmS accrued benefit 应累算利益
ZDI%?.U accrued charges 应计费用
z/,qQVv=}4 accrued cumulative preference share dividend 应累算的累积优先股股息
=ca<..yh[d accrued expenses 应累算费用
WI?iz-,]( accrued interest payable 应付利息；应计未付利息
?ep'R&NV accrued interest receivable 应收利息；应计未收利息
F>0[v|LG accrued right 累算权益
/ox9m7Fz7 accruing profit 应累算的利润
U%7| iK accumulated fiscal reserve 累积财政储备
b~1]}9TJ accumulated profit 累积利润；滚存溢利
}nQni? accumulated reserve 累积储备
(L{Kg U&{$ accumulation of surplus income 累积收益盈余
&7{/ x~S{ acquired assets 既得资产
U8T" ABvFP acquisition 收购；购置；取得
B4<W%lm acquisition cost 购置成本
'>}dqp{Wr acquisition expenses 购置费用
[&Z3+/lR* acquisition of 100% interest 收购全部股权
#DN5S#Ic acquisition of control 取得控制权
{x+"Ru~7, acquisition of fixed assets 购置固定资产
Q
UQ"2oC acquisition of shell “买壳”
m5G9
B-\? acquisition price 收购价
4TBK:Vm5 act of God 天灾
{G+pI 2^ acting partner 执事合伙人
O%g%*9 active market 买卖活跃的市场；交投畅旺的市场；旺市
me#?1 r active partner 积极参与的合伙人
$ON4 nx active trading 交投活跃
abHW[VP9 actual circulation 实际流通
VPKoBJ& actual cost 实际成本
Nvl fi8. actual expenditure 实际开支；实际支出
$yl Q \Y' actual income 实际入息；实际收入；实际收益
w z, T7L actual market 现货市场
*q ?-M"K actual price 现货价；实际价格
Hyw T actual profit 实际利润
nZfU:N actual quotation 实盘；实际价位；实际报价
<*g!R! actual year basis 按实际年度计算
b; N[_2 actuals 实货
3c"$ @W:> actuarial investigation 精算调查
g=*`6@_= actuarial principle 精算原则
_:: q
S! actuarial report 精算师报告
=?*6lS}gy Actuarial Society of Hong Kong 香港精算学会
Lqt.S| actuarial valuation 精算师估值
Koi actuary 精算师
cmzu
@zq ad referendum agreement 暂定协议；有待覆核的协定
6O`s& T,t ad valorem duty 从价税；按值征税
D['z/r6F ad valorem duty system 从价税制
W -QBC-
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nPW?DbH + ad valorem tariff 从价关税
/-#1ys#F= additional allowance 额外免税额
)w{bT] additional amount for unexpired risk 未过期风险的额外款额
^ l UV^%f additional assessable profit 补加应评税利润
!s>AVV$;0 additional assessment 补加评税
!T((d7; additional commitment 额外承担
4>uy+"8PO additional commitment vote 额外承担拨款
xm)s%"6n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1 N `1~y additional dependent parent allowance 供养父母额外免税额
Br}& additional provision 额外拨款
2 \$P&L
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|M*jo <C additional tax 补加税罚款；补加税款
,Zpc vK/S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
RG'Ft]l92N adjudged bankrupt 被裁定破产
yzvNv]Z'* adjudicated bankrupt 裁定破产人
f Q\nK H~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
fkprTk^# adjudication of bankruptcy 裁定破产；宣告破产
p)t1] <,Of adjudication of insolvency 裁定无力偿还债务
D # $Fj adjusted actual 经调整的实数；调整后的实数
BZ] 6W/0 adjusted current assets 经调整的流动资产；调整后的流动资产
!besMZ adjusted figure 经调整的数字；调整后的数额
UBmD
3|Zo adjusted liabilities 经调整的负债；调整后的负债
re\@ v8w~ adjusted loss 经调整的亏损；调整后的亏损
jm-J_o;}z6 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
QF P 3S( adjusted profit 经调整的利润；调整后的利润
c]#+W@ $ adjusted surplus 经调整的盈余额；调整后的盈余额
gaK m`# adjusted value 经调整的价值；调整后的价值
@}
nI $x. adjustment 调整；修订；理算〔保险〕
j|`6[93MG adjustment centre 调剂中心
sHqs)@D adjustment lag 调整过程的时间差距；调整时差
fp jy[$8 adjustment mechanism 调整机制
*^BW[C/CTR adjustment of loss 亏损调整
6m.ChlO/ adjustment process 调整过程；调整程序
"[P xLq5 adjustment range 调整幅度
P87!+pB( administered exchange rate 受管制汇率
h>'9-j6B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K3jPTAw=# administration expenses 行政费用
c +6/@y administration fee 手续费；行政费
WjyuaAWY administration in bankruptcy 破产管理
E%eTjvvxus administration order 遗产管理令
dQ6n[$Q@N administrator 管理人；遗产管理人
m;=wQYFr{I administrator of the estate 遗产管理人
Mp *S +Plp admission of debt 债项承认书
Wc}opp admission of proof 接纳债权证明
DFgr,~ advance 放贷款项；垫付款项；预支款项；预付款项
[-Zp[ advance account 暂支帐目；预付款帐户
E+Jh4$x { advance compensation 预付补偿金
4G:I VK9 advance from shareholder 股东垫款
~?V+^< P advance pending reimbursement 预支以待日后付还
?_ \t7f advanced economy 先进经济体系
>^1|Mg/!> advancement 预付；预付财产
hSxlj7Eo^T advances warrant 垫款令
R W= <EF& advancing 贷出
6GxQ< adverse balance 逆差
y$n7'W6 adverse exchange 逆汇
[m9Pt]j@
advertisement addressed to shareholders 在报章刊登的致股东通告
]L'FYOfrpx advice for collection 托收通知书
U({2 0 advice of drawing 提款通知书；汇票通知书
H-?wEMi)*u advice of payment 付款通知
h'i8o>7 Advisory Committee [Securities and Futures Commission]
W\(u1>lj 谘询委员会〔证券及期货事务监察委员会〕
+3HukoR( Advisory Committee on Diversification 经济多元化谘询委员会
4?#0fK affidavit 誓章；遗产申报誓章
u!k]Q#2ZR affidavit of no receipt 述明无收款的誓章
<b-BJ2],k affiliate 联号；联营公司；附属公司
\JJ > y affiliated company 附属公司；联号；联营公司
" 2>I? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0jS"PH?[ affordability 负担能力
]r #Y U0 African Development Bank [AfDB] 非洲开发银行
g$&uD after-acquired property 事后取得的财产
-hM
nA)+ after-hours dealing 市后交易
u
N%RB$G after-tax profit 税后盈利；税后利润；税后溢利
_eB?G agency agreement 代理协议
f@ &?K< agency expenses 代理机构的开支
Rw]4/ agency fee 代理费
4 _CV.? Agency Law 《代理法》
h)%}O.ueB agent 代理人；承销人
Wvhg:vup agent of company 公司代理人
}uI(D&?+h agent's fee 代理人费；经纪费
A),nkw0X aggregate 总计；总数；总体数字
so* lV aggregate amount 总款额；总额
GZ L{~ 7n aggregate assets and liabilities 总体资产与负债
J`6X6YZ aggregate at constant price 按固定价格计算的总体数字
~~U2Sr aggregate demand 总需求
?e? mg aggregate gross position 总持仓量
H x}K
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$rB20 ! aggregate of salaries tax 合计薪俸税
d x=\Pq aggregate performance 总体表现；总体业绩
} 3t bqFiH aggregate supply 总体供应
CgLS2 aggregate surplus 总盈余
2b+0}u> a aggregate total 整体总额
/?POIn+0o aggregate value 总值；合计价值
"W_C%elg aggregated basis 合计基准
dcFqK ~ aggregated net chargeable income 合计应课税入息实额
V}1D1. @ aggregation 合并计算；合计；总和
=F!DwaZ aggregation of incomes of husband and wife 夫妇入息合并计算
u3!aKXnv< aggregation of property 财产的总和
^y .e
Fz agio 差价；贴水
S.;>:Dd[K Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F& {RP> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S
("Zzq` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Vb|;@*=R&Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~Rzn =>a 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)4d)G 5{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t 6.hg3Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m){.{Vn] agreement for a settlement 授产协议
l @+WGh agreement for assignment 转让协议
jB8n\8 Bs agreement for sale 售卖协议；买卖协议
O<3i6 agreement for sale and purchase 买卖协议
PZ/ g D agreement for the payment of interest 支付利息协议
%G%##wv: agreement for the repayment of money 还款协议
^!]Hm&.a agreement of reinsurance 再保险协议
+ahr-v^R< Agricultural Bank of China 中国农业银行
MC.,n$O}6 air passenger departure tax 飞机乘客离境税
$}d| ~q\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!6eXJ#~[E airport tax 机场税
Luxo,Ve alcohol duty 酒精税
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D9 &k^ alienation 让与；让渡；转让
NO4V{}?a alimony 生活费；赡养费
]w _,0q All Ordinaries Index [AOI] 所有普通股指数
lYlU8l5> all risks 全险；综合险
stn yJ9 All Sales Record for Stock Market 《股票市场成交报告》
y (pHt Allied Capital Resources Limited 新联财务有限公司
Ol >"' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
SrV+Ox allocation letter 拨款信件
;H#'9p ,2 allocation of fund 分配款项；预留款项
1v TncU! allocation of profit 利润分配；溢利分配
WZk\mSNV allocation warrant 拨款令
q% Eze allotment 分配；配股
^}XKhn.S' allotment notice 股份配售通知；配股通知
?Gq'r2V allotment of shares 股份分配
/o =V
( allowable 可获宽免；免税的
K\ww,S allowable business loss 可扣除的营业亏损
2 Wlk] allowable expenses 可扣税的支出
0dKI+z gr allowance 免税额；津贴；备抵；准备金
kl. )A-6V allowance for debts 债项的免税额
Az. k6)~ allowance for depreciation by wear and tear 耗损折旧免税额
aq[ ;[$w allowance for funeral expenses 殡殓费的免税额
m1 7 8S3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S7-ka{S allowance for repairs and outgoings 修葺及支出方面的免税额
Jji~MiMn allowance to debtor 给债务人的津贴
dhe?7r ]u alteration of capital 资本更改
9wP_dJvb alternate trustee 候补受托人
7s%DM6li 6 amalgamation 合并
C24[brf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gY AXUM, ambit of charges 征税范围；收费范围
8?S32Gdu amended valuation 经修订的估值
QM I&?Q:= American Commodities Exchange 美国商品交易所
V:h-K `~ / American Express Bank Limited 美国运通银行
,s'78Dc$ American Stock Exchange 美国证券交易所
KWU
~QAc amortization 摊销
&Z682b$ amount due from banks 存放银行同业的款项
e TI<WFRc_ amount due from banks abroad 存放海外银行同业的款项
b _fI1 f| amount due from holding companies 控股公司欠款
z\Y+5< a amount due from local banks 存放本港银行同业的款项
! g /&ws& amount due to banks 银行同业的存款
. O [RE_j amount due to banks abroad 海外银行同业的存款
W1X\!Y amount due to holding companies 控股公司存款
G| pZ amount due to local banks 本港银行同业的存款
}$W4aG*[ amount due to outport banks 外埠银行同业的存款
a^qLyF& F amount for note issue 发行纸币的款额
\Q"o\:IoIT amount of bond 担保契据的款额
[>"bL$tlo* amount of consideration 代价款额
> ;',U<Wd amount of contribution 供款数额
$AAv%v amount of indebtedness 负债款额
<{7CS=) amount of principal of the loan 贷款本金额
sDnHd9v<?t amount of rates chargeable 应征差饷数额
v}hmI']yf amount of share capital 股本额
Dm/# \y3 amount of sums assured 承保款额
eqcV70E8cK amount of variation 变动幅度
.s 31D%N amount of vote 拨款数额
jsS xjf;O amount payable 应付款额
qr%9S dvx amount receivable 应收款额
)r v5Q H`i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7<[p1C*B analysis 分析
o+W 5xHe^1 ancillary risk 附属风险
]=p@1 annual account 周年帐目；周年帐目报表；年度决算；年结
'iO?M'0gE# annual accounting date 年结日期
&~P5 [[Q annual allowance 每年免税额；年积金；年度津贴；年津
}LS:f,1oGp annual balance 年度余额
~YHy '. annual disposable income 每年可动用收入
bkkhx,Oi[G annual estimates 周年预算
|w 2H5f{fR annual fee 年费
gnmKh>0@6o annual general meeting 周年大会
EWPP&(u3 annual growth rate 年增率；每年增长率
Efi@hdEV annual long-term supplement 长期个案每年补助金
Y|J\,7CM annual pensionable emolument 可供计算退休金的年薪
| p J)w annual report 年报
qG7^XO Ws- Annual Report on the Consumer Price Index 《消费物价指数年报》
A87JPX#R? annual return 周年报表；周年申报表；每年报税表格
ryzz!0l Annual Return Rules 《周年报表规则》
c0]^V>}cl annual review of consumer prices 每年消费物价回顾
7N "$~UfC annual roll-forward basis 逐年延展方式
d3h2$EDD annual salary 年薪
U'S}7gya annual statement 年度报表；年度决算表
e&f9/rfx Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k"|4
LPv[ annuitant 年金受益人
'3Yci(t+ annuity 年金
;cl\$TDL annuity contract 年金合约
Uw^`_\si annuity on human life 人寿年金
Zrp`91&I antecedent debt 先前的债项
6_/69 1 ante-dated cheque 倒填日期支票
Z]l <,m anticipated expenditure 预期开支
R6HMi#eF anticipated net profit 预期纯利
<}-[9fW anticipated revenue 预期收入
Pg"
uisT#> anti-inflation measure 反通货膨胀措施
brJ _ q0@ anti-inflationary stance 反通货膨胀立场
O(;K ]8 apparent deficit 表面赤字
?)x>GB(9ZN apparent financial solvency 表面偿债能力
!YL|R[nDH| apparent partner 表面合伙人
([zt}uf application for personal assessment 个人入息课税申请书
DGr{x}Kq application of fund 资金应用
\B"5 Kp< application to release as liquidator and to destruct the books of accounts and documents
Z<ozANbk 申请免除清盘人职务及毁灭帐簿与文件
oK &LYlU appointed actuary 委任精算师
j <>|Hi
#` appointed auditor 委任核数师；委任审计师
^,' )1r, appointed trustee 委任的受托人
24"Trg\WK[ appointer 委任人
O[f* ! apportioned pro rata 按比例分摊
Ed ,`1+ apportionment 分配；分摊
zu&5[XL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(Da/$S. apportionment formula 分摊方程式
/ <WB%O apportionment of estate duty 遗产税的分摊
/ ]_T appraisal 估价；评估
y0>asl appreciable growth 可观增长
mdvooJ appreciable impact 显着影响
LziEF-_ appreciable increase 可观增长
;T~] |#T\6 appreciation 增值；升值
^Bn)a"Gd appreciation against other currencies 相对其他货币升值
$.kP7!`:, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yC !`6$ appreciation tax 增值税
j?%^N\9 appropriation 拨款；拨用；拨付
'/U[ ui0{ appropriation account 拨款帐目
~n%~ Z|mMF Appropriation Bill 拨款法案
xaSvjc\ appropriation-in-aid system 补助拨款办法
5bM/
v approved assets 核准资产
Zpg/T K approved basket stock 认可一篮子证券
-_Pd d[M approved budget 核准预算
Qk<W(
approved charitable donation 认可慈善捐款
o9G%KO&;D, approved charitable institution 认可慈善机构
L ^} Z:I approved currency 核准货币；认可货币
0 F-X.Dq approved estimates 核准预算
1C\OL!@L approved estimates of expenditure 核准开支预算
S! <YVQq approved overseas insurer 核准海外保险人
! TY9\8JzV approved overseas trust company 核准海外信托公司
|t*(]U2O0 approved pooled investment fund 核准汇集投资基金
t
m?[0@<s approved provident fund scheme 认可公积金计划
n"8vlNeW approved provision 核准拨款
IY 6DZP approved redeemable share 核准可赎回股份
24PEt%2 approved regional stock 认可地区性证券
,80 qwN, approved retirement scheme 认可退休金计划
/e :V44 approved subordinated loan 核准附属贷款
>f #P( arbitrage 套戥；套汇；套利
w~a^r]lPW arbitrageur 套戥者；套汇者
PVHJIB arbitrary amount 临时款项
*LpEH,J arrangement 措施；安排；协定
>_P7 k5Y^ arrears 欠款
S[!K arrears of pay 欠付薪酬
\$Y Kw0K arrears of revenue 逾期未收税款；逾期未收的帐项
6M9t<DQV articles of association 组织章程；组织细则；组织章程细则
lP& 7U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:8aa #bA ascertainment of profit 确定利润
^%|,G:r "Asia Clear" “亚洲结算系统”
OQMkpX-dH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I&~kwOP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\Zz"%i Asian Development Fund [ADF] 亚洲发展基金
0 3fCn" Asian dollar bond 亚洲美元债券
exw~SvT 3 Asian dollar market 亚洲美元市场
O6Bs!0, Asian dollar rate 亚洲美元利率
)o)<5Iqh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}&D~P>1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h \\fb[`` asked price 沽盘；喊价；索价；卖方报价
qd#?8 assessable income 应评税入息
q p_lMz assessable loss 应评税亏损
.g Tla assessable profit 应评税利润
O*{<{3 assessable value 应评税值
Pe6}y assessed profit 估定利润
"* W: assessed value 经评估价值
2^w3xL" assessment 评税；评定；估价；评税单
WV&T assessment number 评税编号；估价编号
:)VO,b~r assessment of additional tax 补加税评税
$Llv6<B assessment of performance 业绩评估；实绩评价
.z Q:u{FT Assessor 评税主任
)9F-h8
&" asset price bubbles 资产价格泡沫
6yk=4l \ asset-backed securities 具资产保证的证券
51j5AbFQ" assets accretion 资产增值
)QYg[ <e6 assets and liabilities 资产与负债
4k/B=%l assets betterment statement 资产递增表；资产改进表
[xzgk [>5 assets lending 实物放款；有抵押贷款
\J[m4 tw^ assets of the company passing on the death 死者去世时转移的公司资产
r/zu o6"5 assets pledged as security for liabilities 用作负债抵押的资产
0Jz H dz assets portfolio 资产投资组合
c} )U:?6 assets price 资产价格
3/c3e{,! assets quality 资产质素
85CH%
I# assets realization 资产变现
li'h&!|] assets refinancing arrangement 资产再集资安排
c' cK+32 assets securitization 资产证券化
aX`"V/ assets situated outside Hong Kong 在香港以外地方的资产
+v.uP [H assets stripping 削减资产；拆卖资产
{<&i4; assets value 资产值
@_s`@ ,= assignee 承让人
Ie{98 assignment 转让；转让书；转让契
Qt` hUyL assignment of interest 权益转让
#HFB* > assignment of letters patent and trade mark 专利证书及商标转让
p=%Vo@*] assignment of property 物业转让；物业转让书
xIu # assignment right 转让权
Py* ( % assignor 转让人
K~'!JP8@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
x|4m*>Ke
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0_'(w;!wq: associate member 附属会员
m,}0 p associated body corporate 相联法人团体
MU6|>{ associated company 相联公司；联属公司
4 x7(50hp# associated corporation 相联法团
xxjg )rVuy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xC N6? 公认会计师公会〔英国〕
D. d( D: Association of Futures Exchange Brokers 香港期货经纪协会
ZrY #B8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
p}q27<O*/ association of underwriters 承保人组织
$ N`V %<W assumption of control 接管
9U[Gh97Sf assurance 担保；保险；转易；转易书
ldp
x, assurance of interest 权益的转易
<xM$^r) at 19XX price 按一九ＸＸ年价格计算
DfYOGs]@ at a discount 按赔价计算；按贴水价格计算；打折扣
y/=:F=H@w at a premium 按溢价计算；按升水价格计算
:})(@.H at call 通知付款；按通知
yg({g
" at constant market price 按固定市价计算
m$<LO%<~p at constant price 按固定价格计算
HYVSi 3[ at cost 按成本计算
DV +M;rs at current market price 按当时市价计算；按现时市价计算
?bFP' . at current price 按当时价格计算；按现时价格计算
k1tJ$} at factor cost 按要素成本计算；按生产要素成本计算
X&C&DTB at money-of-the-day price 按付款当日价格计算
j("$qp v at or better 按指定或较佳价位〔买卖指令〕
\H(r }D$u< at par 按面值计算；平价
_vOV(#q2a at sight 见票即付
,n\"zYf ]^ at the close 按收市盘
8VG6~>ux'> at the opening 按开市盘
^n8ioL\*i attestation 见证；见证条款
AI
KLJvte at-the-money option 平价期权
-& Qm"-?: attorney 受权人；受托代表人
t^ _0w[ attornment 新拥有人承认书
V{ !fa g attributable profit 可归属利润
MT BHFjXO attributable share value 可归属股份价值
k3[rO}>s Auckland Stock Exchange 奥克兰证券交易所
u.v
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_N8Tu~lqV auctioneer 拍卖商
?%RAX CK audit 审计；核数
be&5vl Audit Commission 审计署
L8OW@)| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6Gt~tlt:L 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9%fd\o@X audit review 帐目审查
VnlgX\$} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)ph* *g audited account 审计帐目；经审计的帐目
L1 J \ C audited annual account 经审计的周年帐目
/V'^$enK!} audited balance sheet 经审计的资产负债表
U@t" o3E auditor 核数师；核数主任；审计师
Xjb 4dip auditor's certificate 核数师证明书；审计师证明书
8yW 8F26 auditor's report 核数师报告；审计师报告
wyzx9`5~d Aussie bond 澳元债券
/<[S> ;!kr austerity budget 紧缩预算
&6]+a4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'?| (QU:)F Australia All Ordinaries Index 澳洲所有普通股票指数
? :StFlie Australian Dollar [AUD] 澳元
9Z?P/
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M:t !g % Australian Securities Commission 澳洲证券事务监察委员会
l^`& Tnzv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.II*wK k Australian Stock Exchange 澳大利亚证券交易所
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'A`ram Austrian Schilling [ATS] 奥地利先令
' iQ authentication 认证；鉴证
&d,chb ( authority to purchase 委托购买证；委购书
~nit~ ; authorization 认可；核准；授权；授权书
. <xzf4C authorization by direction 指示授权
&[u>^VO8 authorization by instruction 指令授权
:LE0_ . authorization by warrant 令状授权
lKVy{X 3]* authorization of unit trust 单位信托的认可
j@chSk"K authorized agent 指定代理人
R%gkRx[
authorized capital 法定资本
g%C!)UbT authorized clerk 出市员
K4T#8K]aZF authorized dealer 认可交易商
$}&r.=J". authorized financial institution 认可财务机构
cnJL*{H<2 authorized fund 认可基金
'5^$v{ authorized fund house 获授权的基金公司；认可基金公司
$qz(9M(m# authorized institution 认可机构
-dRnozs6W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"n<rP 3y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7JC^+ rk authorized insurer 获授权保险人；获认可承保人
c}Xuz gSY authorized investment 特准投资项目
2bJqZ ,@ authorized person 获授权人
^O>G?a authorized representative 获授权代表
Th!.=S{Y5 authorized share capital 法定股本
T6/d[SH> automated quotation system 自动报价系统
T >pz/7gb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y !3Mm* 自动交易系统〔香港期货交易所有限公司〕
3k% fY automatic adjustment mechanism 自动调整机制
woSO 4e/ automatic adjustment system 自动调整系统
)gX7 qQ Automatic Clearing House 自动票据交换所
z@ 70{* automatic exchange rates accumulation system 自动化汇率累集系统
4}i2j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SW94(4qo automatic teller machine [ATM] 自动柜员机
LwPZR E# autopay 自动转帐
f j
14'T available assets 可用资产
bIvF5d>9#K available fiscal reserve 现存财政储备
>Q(+H-w available profit 可用利润
[G.4S5FX.] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|AosZeO_ average 平均；平均数；海损
72i ]`
average basic salary 平均基本薪金
-|1H-[Y( average consumer expenditure 平均消费开支；一般消费开支
]YQ!i@Y average cost 平均成本
f+ }Rj0A average cost of land production 增辟土地平均成本
;HKb average daily turnover 平均每日成交额
4blw9x N average daily wage rate 平均每日工资率
It5U=PU average expenditure pattern 平均开支模式
M lv average growth rate 平均增长率
iTX:*$~I average net fixed assets 固定资产平均净值
1\' ?. average of relatives 相对价格平均数
R1!F mZW8 average price 平均价格
C]X:@^Hy average propensity to consume 平均消费倾向；一般消费倾向
"7w~0?} average propensity to save 平均储蓄倾向；一般储蓄倾向
.,-,@ZK average rate 平均率
;q=0NtCS=4 average revenue 平均收入；平均收益
^[UWG^d average stock 平均库存；平均存货
$q"/q*ys average yearly rent 平均年租
B #[UR Z9S avoidance of double taxation 避免双重课税
~ RdD6V avoidance of tax 避税
