A:
3$9V4v@2 A share Ａ股；甲类股份
k+zskfo abatement of tax 减税；减扣免税额
7$v_#ZE.H ABN AMRO Bank N.V. 荷兰银行
bs'hA@r above-the-line expenditure 线上项目支出；经常预算支出
XM) above-the-line receipt 线上项目收入；经常预算收入
6MpV ,2:> ABSA Asia Limited 南非联合亚洲有限公司
nwVW'M]r absolute change 绝对数值变更
+q%b'!&Q absolute expenditure 实际开支
.;)V;! absolute guideline figure 绝对准则数字
I N,=v+A absolute interest 绝对权益
9w6 uo M absolute order of discharge 绝对破产解除令
k#-%u,t absolute profit margin 绝对利润幅度
2AW*PDncxP absolute value 实值；绝对值
<r Fh93 absolutely vested interest 绝对既得权益
GHO6$iM)[ absorbed cost 已吸收成本；已分摊成本
<cFj-Ys(T absorption 吸收；分摊；合并
M6j~`KSE absorption rate 吸收率；摊配率；分摊率
z<_a4 ffR ACB Finance Limited 亚洲商业财务有限公司
8v)iOPmDC acceptable form of reciprocity 合理的互惠条件
7#7AK} acceptable rate 适当利率；适当汇率
& @ ${@ acceptance agreement 承兑协议
9Tbb IP1 acceptance for honour 参加承兑
7M~/[f7Z{ acceptor 承兑人；接受人；受票人
pM~-o? acceptor for honour 参加承兑人
PU4-}!K accident insurance 意外保险
LKA/s ~G Accident Insurance Association of Hong Kong 香港意外保险公会
pjma<^|F accident insurance scheme 意外保险计划
[ @2 $W?0i accident year basis 意外年度基准
p || mR accommodation 通融；贷款
U_RWqKL accommodation bill 通融票据；空头票据
|-HNH U F accommodation party 汇票代发人
z 'V$)U$f account balance 帐户余额；帐户结余
F<^f6z8 account book 帐簿
pwRCfR)" X account collected in advance 预收款项
7gx?LI_e account current book 往来帐簿
o?^Rw*u0/ account of after-acquired property 事后取得的财产报告
ByacSN account of defaulter 拖欠帐目
z 3{Cp:Mn account payable 应付帐款
HP\5gLVXY account payee only [A/C payee only] 只可转帐；存入收款人帐户
6),!sO?
account receivable 应收帐款
g" " Ep account receivable report 应收帐款报表
B}J0 d account statement 结单；帐单；会计财务报表
V{ fG ~19
account title 帐户名称；会计科目
yG;@S8zC accountant's report 会计师报告
I]%Kd(' Accountant's Report Rules 会计师报告规则
0es\
j6c accounting and auditing procedure 会计与审计程序；会计与核数程序
j 9X|c7| Accounting Arrangements 《会计安排》
vnS8N accounting basis 会计基础
6ld /E accounting by Official Receiver 破产管理署署长呈交的帐目
j.[W] EfL~ Accounting Circular 《会计通告》
ZSr!L@ S accounting class 会计类别
?g:sAR' accounting date 记帐日期；会计结算日期
W\<HUd accounting for money 款项核算
bq9/ d4 Accounting Officer 会计主任
)iJv?Y\] accounting period 会计报告期；会计期
xz~Y
%Y|Z accounting policy 会计政策；会计方针
av _ +M;G accounting practice 会计惯例
Z@bSk O<Y accounting principle 会计准则
{gxP_> accounting record 会计记录
#N;&^El accounting report 会计报告
h^,av^lg^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SXC
7LJm<g Accounting Society of China 中国会计学会
&Mz]y?k' accounting statement 会计报表
AY;[v.Ff4 accounting system 会计制度；会计系统
R:rol s"QM accounting transaction 会计事项；帐务交易
@<&u;8y-Cn accounting treatment 会计处理
o$Y#C{wC% accounting year 会计年度
c7.M\f P
accretion 增值；添加
>hzSd@J& accrual 应计项目；应累算数目
,N
nh $F accrual basis 应计制；权责发生制
(/E@.z[1 accrual basis accounting 应计制会计；权责发生制会计
0\, ! accrue 应累算；应计
nTD4^ ' accrued benefit 应累算利益
U\ !9dhx accrued charges 应计费用
8c>xgFWp9 accrued cumulative preference share dividend 应累算的累积优先股股息
C;%dZ accrued expenses 应累算费用
S~R[*Gk_uT accrued interest payable 应付利息；应计未付利息
7-0 j8$` accrued interest receivable 应收利息；应计未收利息
g+7j?vC{' accrued right 累算权益
y;(G%s1 accruing profit 应累算的利润
P#V}l'j(<a accumulated fiscal reserve 累积财政储备
q,> C^p|2b accumulated profit 累积利润；滚存溢利
Hv2 [=e lc accumulated reserve 累积储备
cc8Q} accumulation of surplus income 累积收益盈余
4aW[` acquired assets 既得资产
$/ $Hi U`. acquisition 收购；购置；取得
6J">@+ acquisition cost 购置成本
saDu'SmYV acquisition expenses 购置费用
~ =I:go acquisition of 100% interest 收购全部股权
y0p\Gu;3j acquisition of control 取得控制权
a!f71k
r acquisition of fixed assets 购置固定资产
%xKZ" #Z#K acquisition of shell “买壳”
+~= j3U acquisition price 收购价
4P"XT act of God 天灾
itg"dGDk acting partner 执事合伙人
C XNYWx active market 买卖活跃的市场；交投畅旺的市场；旺市
-w f>N: active partner 积极参与的合伙人
MTq/ active trading 交投活跃
rU(-R@[" actual circulation 实际流通
l%p, m [ actual cost 实际成本
m77 !i>V) actual expenditure 实际开支；实际支出
jfVw{\l actual income 实际入息；实际收入；实际收益
sk*vmxClY actual market 现货市场
i|xz actual price 现货价；实际价格
.&`apQD} actual profit 实际利润
QjD=JC+ actual quotation 实盘；实际价位；实际报价
1f'msy/ actual year basis 按实际年度计算
6 !N2B[9 actuals 实货
gGN 6Yqj0 actuarial investigation 精算调查
L DYa{w- t actuarial principle 精算原则
\c f'Hj} actuarial report 精算师报告
4eF{Y^ Actuarial Society of Hong Kong 香港精算学会
+zXcTT[V actuarial valuation 精算师估值
IVa6?f6H_ actuary 精算师
t<j_` %`8 ad referendum agreement 暂定协议；有待覆核的协定
'&2-{Y [! ad valorem duty 从价税；按值征税
27 }7
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LFr $h`_D5 ad valorem fee 从价费
&|#,Bsk"@ ad valorem tariff 从价关税
6{0Mp rY additional allowance 额外免税额
REh\WgV!u additional amount for unexpired risk 未过期风险的额外款额
URt+MTU[ additional assessable profit 补加应评税利润
V F b additional assessment 补加评税
)eqF21\ additional commitment 额外承担
6urU[t1 additional commitment vote 额外承担拨款
_/u(: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
((< \VQ,>( additional dependent parent allowance 供养父母额外免税额
J1Az+m additional provision 额外拨款
)o-mM
tPj additional stamp duty 附加印花税
1Dh u 5ht additional tax 补加税罚款；补加税款
(_6JQn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{B e9$$W, adjudged bankrupt 被裁定破产
R KM5FXX adjudicated bankrupt 裁定破产人
3(nnN[?N,5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
JT=ax/%Mo adjudication of bankruptcy 裁定破产；宣告破产
=-&h@mB;G adjudication of insolvency 裁定无力偿还债务
l|iOdKr h adjusted actual 经调整的实数；调整后的实数
>_ G'o adjusted current assets 经调整的流动资产；调整后的流动资产
2E`mbT,v& adjusted figure 经调整的数字；调整后的数额
%NTJih ` adjusted liabilities 经调整的负债；调整后的负债
kP5G}Bp adjusted loss 经调整的亏损；调整后的亏损
EziGkbpd@ 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
I Gi9YpI&K adjusted profit 经调整的利润；调整后的利润
1 o_ 6WU adjusted surplus 经调整的盈余额；调整后的盈余额
g \ou+M# adjusted value 经调整的价值；调整后的价值
ReL +V adjustment 调整；修订；理算〔保险〕
*B84Y.d f adjustment centre 调剂中心
M*C1QQf\N adjustment lag 调整过程的时间差距；调整时差
MmePhHf adjustment mechanism 调整机制
a.RYR q4o adjustment of loss 亏损调整
&49WfctT adjustment process 调整过程；调整程序
$DtUTh 3) adjustment range 调整幅度
z@V9%xF-3 administered exchange rate 受管制汇率
t* p%!xsH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/Ahh6=qQY administration expenses 行政费用
,oPxt administration fee 手续费；行政费
ledr[) administration in bankruptcy 破产管理
|`s:&<W+kp administration order 遗产管理令
N R 4\TU administrator 管理人；遗产管理人
Aon.Y Z administrator of the estate 遗产管理人
CS5[E-%}T= admission of debt 债项承认书
-WR<tkK admission of proof 接纳债权证明
2;J\Z=7 advance 放贷款项；垫付款项；预支款项；预付款项
6V}xgfB advance account 暂支帐目；预付款帐户
EJQT\c advance compensation 预付补偿金
SJ lE!MK advance from shareholder 股东垫款
ULg p]IS advance pending reimbursement 预支以待日后付还
[hk/Rp7{ advanced economy 先进经济体系
%Pj} advancement 预付；预付财产
~*UY[!+4^= advances warrant 垫款令
7,8TMd1`M advancing 贷出
8 ?x:PkK adverse balance 逆差
pYu6[ adverse exchange 逆汇
/L5:/Z advertisement addressed to shareholders 在报章刊登的致股东通告
q_mxZM
-> advice for collection 托收通知书
jzZ]+'t advice of drawing 提款通知书；汇票通知书
8 OO[Le]1 advice of payment 付款通知
g5u4|+70 Advisory Committee [Securities and Futures Commission]
LafBf6wds 谘询委员会〔证券及期货事务监察委员会〕
12_ 7UWZ" Advisory Committee on Diversification 经济多元化谘询委员会
+Z86Qz_ affidavit 誓章；遗产申报誓章
b`,Sd.2=(' affidavit of no receipt 述明无收款的誓章
'
I !/I affiliate 联号；联营公司；附属公司
t 7sEY affiliated company 附属公司；联号；联营公司
e=eip?p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i}i >ho-8 affordability 负担能力
9?~ 6{!m_9 African Development Bank [AfDB] 非洲开发银行
rLA-q|| after-acquired property 事后取得的财产
a2kAZCQ after-hours dealing 市后交易
c&{= aIe w after-tax profit 税后盈利；税后利润；税后溢利
-P& u Y` agency agreement 代理协议
[9:";JSl"Y agency expenses 代理机构的开支
uJeJ=7,EO agency fee 代理费
OdL/%Zp} Agency Law 《代理法》
/L@6Ae agent 代理人；承销人
+c,
^KHW agent of company 公司代理人
T:9M|mD agent's fee 代理人费；经纪费
bZK^q B aggregate 总计；总数；总体数字
pjFj{ aggregate amount 总款额；总额
@Y>PtA&w* aggregate assets and liabilities 总体资产与负债
0vBQzM Q aggregate at constant price 按固定价格计算的总体数字
H*P+>j& aggregate demand 总需求
>l/pwb@ aggregate gross position 总持仓量
6A}tA$*s7 aggregate limit 总限额
Jn IG;/ aggregate of salaries tax 合计薪俸税
-m mQ]'.0 aggregate performance 总体表现；总体业绩
kC 6Y?g aggregate supply 总体供应
4FZ/~Y1} aggregate surplus 总盈余
H@~tJ\L aggregate total 整体总额
gs0`nysM# aggregate value 总值；合计价值
$#3[Z; \ aggregated basis 合计基准
`Mcg&M i~ aggregated net chargeable income 合计应课税入息实额
qPWf=s7! aggregation 合并计算；合计；总和
:}/\hz
, aggregation of incomes of husband and wife 夫妇入息合并计算
LP'q$iB! aggregation of property 财产的总和
^N
4Y*NtV7 agio 差价；贴水
g)D@4R M 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》
[z+YX s!N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^tWSu?9 《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》
6d2e WS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*.+F]- 《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》
_` 0DO 4IU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}d iE' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%L7D C` agreement for a settlement 授产协议
lN{>.q@V`r agreement for assignment 转让协议
+aPe)U<t agreement for sale 售卖协议；买卖协议
N'$P(
bx agreement for sale and purchase 买卖协议
P4c3kO0 agreement for the payment of interest 支付利息协议
8>D*U0sNl agreement for the repayment of money 还款协议
E}a.qM' agreement of reinsurance 再保险协议
!?Y71:_! Agricultural Bank of China 中国农业银行
{4f%Un Sz( air passenger departure tax 飞机乘客离境税
Q u7ML]e?z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5 wN)N~JE airport tax 机场税
PYY< alcohol duty 酒精税
! r/~D | alienation 让与；让渡；转让
G \,B*$3
alimony 生活费；赡养费
h4MBw=Tz~ All Ordinaries Index [AOI] 所有普通股指数
0Js5 '
9}H all risks 全险；综合险
rg]b$tL~ All Sales Record for Stock Market 《股票市场成交报告》
@\xEK5 SG Allied Capital Resources Limited 新联财务有限公司
}1+2&Ps50 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5J&Gc;[p allocation letter 拨款信件
qe(C>qjMbG allocation of fund 分配款项；预留款项
XFl&(I4tB allocation of profit 利润分配；溢利分配
:?m"kh
~ allocation warrant 拨款令
C=U4z|Ym allotment 分配；配股
9f5~hBlo allotment notice 股份配售通知；配股通知
1&7? f allotment of shares 股份分配
O:RN4 /17 allowable 可获宽免；免税的
_v,Wl/YAp allowable business loss 可扣除的营业亏损
4e;
le& allowable expenses 可扣税的支出
>r,z^]- allowance 免税额；津贴；备抵；准备金
r< LWiM l? allowance for debts 债项的免税额
:eB+t`M allowance for depreciation by wear and tear 耗损折旧免税额
AeN:wOm allowance for funeral expenses 殡殓费的免税额
$vYy19z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a>,_o(]cW allowance for repairs and outgoings 修葺及支出方面的免税额
>uQjygjj allowance to debtor 给债务人的津贴
7!m<d,]N alteration of capital 资本更改
'"rm66 alternate trustee 候补受托人
5nceOG8 amalgamation 合并
U~@;2\
o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>c5 ambit of charges 征税范围；收费范围
^gpd '*b amended valuation 经修订的估值
xS+xUi American Commodities Exchange 美国商品交易所
eoQt87VCU American Express Bank Limited 美国运通银行
^nOh 8L; American Stock Exchange 美国证券交易所
H_Sv,lwz;c amortization 摊销
P *PJ amount due from banks 存放银行同业的款项
CL-?Mi=Uc amount due from banks abroad 存放海外银行同业的款项
g /P1lQ) amount due from holding companies 控股公司欠款
*`/4KMrq amount due from local banks 存放本港银行同业的款项
\9od*y amount due to banks 银行同业的存款
b'R]DS{8 amount due to banks abroad 海外银行同业的存款
.W2w/RayC amount due to holding companies 控股公司存款
mL'A$BR` amount due to local banks 本港银行同业的存款
QyZ' %T5J amount due to outport banks 外埠银行同业的存款
XH/!A`ZK amount for note issue 发行纸币的款额
]*U; } amount of bond 担保契据的款额
Q`Pe4CrWvu amount of consideration 代价款额
+u\w4byl amount of contribution 供款数额
(dO0`wfM amount of indebtedness 负债款额
V|HO*HiB3 amount of principal of the loan 贷款本金额
(I>S qM
Y amount of rates chargeable 应征差饷数额
cd=H4:<T5 amount of share capital 股本额
p?P.BU\CR amount of sums assured 承保款额
m6 xbO amount of variation 变动幅度
M\IdQY-c amount of vote 拨款数额
oblw!) amount payable 应付款额
l ^}5PHLd amount receivable 应收款额
v Mn$lT@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
SNSoV3|k- analysis 分析
00y(E @~ ancillary risk 附属风险
`w@z
Fc!" annual account 周年帐目；周年帐目报表；年度决算；年结
pI>GusXg annual accounting date 年结日期
O<Ay`p5 annual allowance 每年免税额；年积金；年度津贴；年津
! /|B4Yv annual balance 年度余额
Ag2Q!cq annual disposable income 每年可动用收入
H/8u?OC annual estimates 周年预算
(R RRG;*n# annual fee 年费
6!*zgA5M' annual general meeting 周年大会
z{V#_( annual growth rate 年增率；每年增长率
Iq6EoDoq annual long-term supplement 长期个案每年补助金
Dsv2p~ annual pensionable emolument 可供计算退休金的年薪
z\K % annual report 年报
a_b+RMy Annual Report on the Consumer Price Index 《消费物价指数年报》
By}ZHK94I annual return 周年报表；周年申报表；每年报税表格
,,#6SR(n Annual Return Rules 《周年报表规则》
78?{;iNv annual review of consumer prices 每年消费物价回顾
L6!Hv{ij n annual roll-forward basis 逐年延展方式
1 un! annual salary 年薪
=i7CF3 annual statement 年度报表；年度决算表
16.? 4 5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>Apa^Bp annuitant 年金受益人
dI=&gz annuity 年金
zqI |VH annuity contract 年金合约
7/Bj WU5* annuity on human life 人寿年金
G'nSnw antecedent debt 先前的债项
T`<Tj?:^& ante-dated cheque 倒填日期支票
"15frr? anticipated expenditure 预期开支
92b}N|u anticipated net profit 预期纯利
"EWq{l_I5$ anticipated revenue 预期收入
;9J6)zg !n anti-inflation measure 反通货膨胀措施
61H J% anti-inflationary stance 反通货膨胀立场
5, |{|/ apparent deficit 表面赤字
H,j_2JOY= apparent financial solvency 表面偿债能力
G[OJ < px apparent partner 表面合伙人
qk0cf~ gz application for personal assessment 个人入息课税申请书
c@4$)68 application of fund 资金应用
"(';UFa application to release as liquidator and to destruct the books of accounts and documents
pB%oFWqK 申请免除清盘人职务及毁灭帐簿与文件
^HI2Vp appointed actuary 委任精算师
20J-VN: appointed auditor 委任核数师；委任审计师
e-lc2$o7{ appointed trustee 委任的受托人
!I91kJt7 appointer 委任人
0Y oV`D,U apportioned pro rata 按比例分摊
'^_^o)0gp apportionment 分配；分摊
tBsvi%F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hW;n^\lF#e apportionment formula 分摊方程式
mOLz(0 apportionment of estate duty 遗产税的分摊
-ni@+Dy appraisal 估价；评估
%)&Tr` appreciable growth 可观增长
65RD68a appreciable impact 显着影响
g(Oor6Pp appreciable increase 可观增长
;MlPP)*k appreciation 增值；升值
b!"FM/ % appreciation against other currencies 相对其他货币升值
!)}z{ ,Jx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X]GodqL\ appreciation tax 增值税
6W;`}'ap appropriation 拨款；拨用；拨付
X2Q35.AB appropriation account 拨款帐目
qpa}6JVQ+j Appropriation Bill 拨款法案
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V\ appropriation-in-aid system 补助拨款办法
aouYPxA` approved assets 核准资产
wg:\$_Og approved basket stock 认可一篮子证券
v9t'CMU approved budget 核准预算
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approved charitable donation 认可慈善捐款
"`Xbi/i approved charitable institution 认可慈善机构
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W@ approved currency 核准货币；认可货币
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f \%E< approved estimates 核准预算
eO Z ~p approved estimates of expenditure 核准开支预算
8N<m V^|} approved overseas insurer 核准海外保险人
$ !\L6;: approved overseas trust company 核准海外信托公司
bI V9cpW approved pooled investment fund 核准汇集投资基金
`P*w ZKlW approved provident fund scheme 认可公积金计划
T[cJ approved provision 核准拨款
BcQw-<veu approved redeemable share 核准可赎回股份
{e ., $'# approved regional stock 认可地区性证券
:x?G [x= approved retirement scheme 认可退休金计划
w2r* $Q approved subordinated loan 核准附属贷款
,1v F X$ arbitrage 套戥；套汇；套利
v Et+^3= arbitrageur 套戥者；套汇者
r& :v( arbitrary amount 临时款项
yK_$d0ZGE~ arrangement 措施；安排；协定
kmu7~&75 arrears 欠款
.n?i' 8 arrears of pay 欠付薪酬
D@ @ "w+ arrears of revenue 逾期未收税款；逾期未收的帐项
J10&iCr{r* articles of association 组织章程；组织细则；组织章程细则
@?0))@kPc3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X|R"8cJ ascertainment of profit 确定利润
QlH[_Pi "Asia Clear" “亚洲结算系统”
C]na4yE 8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H87k1^}HV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jHx\YK@e\ Asian Development Fund [ADF] 亚洲发展基金
lg^Lk\Y+re Asian dollar bond 亚洲美元债券
}me`(zp Asian dollar market 亚洲美元市场
z`]:\j'O3" Asian dollar rate 亚洲美元利率
N Zwi3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ov.oyke4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J*^ i =y asked price 沽盘；喊价；索价；卖方报价
e X0 [C0 # assessable income 应评税入息
<LX-},?P assessable loss 应评税亏损
d%p{l)Hd assessable profit 应评税利润
Y"m}=\4{ assessable value 应评税值
$:vS_# assessed profit 估定利润
R+Ug;r -[ assessed value 经评估价值
T~?&hZ> assessment 评税；评定；估价；评税单
m*KI'~#$% assessment number 评税编号；估价编号
G12o? N0p assessment of additional tax 补加税评税
G^/8^ Zi assessment of performance 业绩评估；实绩评价
)31xl6@ Assessor 评税主任
zIU6bMMT3u asset price bubbles 资产价格泡沫
nD=N MqQ & asset-backed securities 具资产保证的证券
:n?rk/ F assets accretion 资产增值
b~TTz`HZ assets and liabilities 资产与负债
A[:(#iR5-E assets betterment statement 资产递增表；资产改进表
f v A167\ assets lending 实物放款；有抵押贷款
pE.T G4 assets of the company passing on the death 死者去世时转移的公司资产
r8o^8 . assets pledged as security for liabilities 用作负债抵押的资产
<anU#bEuQ assets portfolio 资产投资组合
wV4M P1c$ assets price 资产价格
Nfmr5MU_ assets quality 资产质素
TEC#owz assets realization 资产变现
}rWg '] assets refinancing arrangement 资产再集资安排
DMKtTt[} assets securitization 资产证券化
JDO n`7!w assets situated outside Hong Kong 在香港以外地方的资产
Z)}2bJwA assets stripping 削减资产；拆卖资产
sAF= "u B assets value 资产值
F-D$ Y?m assignee 承让人
RXO5p d assignment 转让；转让书；转让契
D\pX@Sx,v[ assignment of interest 权益转让
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hO} assignment of letters patent and trade mark 专利证书及商标转让
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^1uj:vD assignment of property 物业转让；物业转让书
(:}}p}u assignment right 转让权
X 0LC:0+ assignor 转让人
Yv"B-oy associate 有联系的人；有关连人士；相联者；合伙人；联系人
NK%Ok Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FbW$H ]C$ associate member 附属会员
;i ?R+T associated body corporate 相联法人团体
iD>H{1 h associated company 相联公司；联属公司
LO38}w<k associated corporation 相联法团
y%<CkgZS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0XA0 b1V X 公认会计师公会〔英国〕
`9|Uu#x Association of Futures Exchange Brokers 香港期货经纪协会
iaRCV 6cl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"Sw raq association of underwriters 承保人组织
= L{-Hu/j assumption of control 接管
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assurance 担保；保险；转易；转易书
9N6 \Ou~ assurance of interest 权益的转易
)C rsm& at 19XX price 按一九ＸＸ年价格计算
[?2,(X0yh1 at a discount 按赔价计算；按贴水价格计算；打折扣
KfQR(e9n at a premium 按溢价计算；按升水价格计算
$JiypX^DOP at call 通知付款；按通知
[|(=15; at constant market price 按固定市价计算
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ON]YDg at constant price 按固定价格计算
Cli:;yi&n at cost 按成本计算
U/h@Q\~U at current market price 按当时市价计算；按现时市价计算
STPRC&7; at current price 按当时价格计算；按现时价格计算
Lw<.QMN%f at factor cost 按要素成本计算；按生产要素成本计算
Y6(= cm at money-of-the-day price 按付款当日价格计算
NGW:hgf at or better 按指定或较佳价位〔买卖指令〕
bE3mOml at par 按面值计算；平价
9A9T'g)Du at sight 见票即付
&/g^J\ 0M) at the close 按收市盘
Ss\FSEN!/ at the opening 按开市盘
bP4}a!t+n attestation 见证；见证条款
4"\%/kG at-the-money option 平价期权
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ea{I attorney 受权人；受托代表人
D4~]:@v~n attornment 新拥有人承认书
nL[G@1nR attributable profit 可归属利润
S[N9/2 attributable share value 可归属股份价值
ff00s+ Auckland Stock Exchange 奥克兰证券交易所
x_wWe>0 auction 拍卖
Uyd' uC auctioneer 拍卖商
F;BCSoO4 audit 审计；核数
,}wFQ9*|W Audit Commission 审计署
^S!;snhn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xRq A^Ad 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
]3 QW\k~ audit review 帐目审查
\=o 0MR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{*K$gH$ audited account 审计帐目；经审计的帐目
T *'WS!z audited annual account 经审计的周年帐目
wGx H audited balance sheet 经审计的资产负债表
sFsf~ | auditor 核数师；核数主任；审计师
Xx \,<8Xn auditor's certificate 核数师证明书；审计师证明书
S,vdd7Y auditor's report 核数师报告；审计师报告
r Cb# E} Aussie bond 澳元债券
(D{J| austerity budget 紧缩预算
z :u)@>6D1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bc>&Qj2Z7c Australia All Ordinaries Index 澳洲所有普通股票指数
xT!<x({ Australian Dollar [AUD] 澳元
QH?sx k2 Australian Options Market 澳大利亚期权市场
-x|!?u5F Australian Securities Commission 澳洲证券事务监察委员会
K \.tR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A,3qjd,$ c Australian Stock Exchange 澳大利亚证券交易所
i>dFpJ Austrian Schilling [ATS] 奥地利先令
jWdZ ]0m authentication 认证；鉴证
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authority to purchase 委托购买证；委购书
]kF1~kXBe authorization 认可；核准；授权；授权书
J5 Ti@(G5V authorization by direction 指示授权
FOjX,@x& authorization by instruction 指令授权
n+nZ;GJ5d authorization by warrant 令状授权
iU(B#ohW" authorization of unit trust 单位信托的认可
@ 'U`a4 authorized agent 指定代理人
6 X bf3So authorized capital 法定资本
Q 2F20b authorized clerk 出市员
U=5~]0g authorized dealer 认可交易商
OU!."r`9 authorized financial institution 认可财务机构
-"?~By}<C authorized fund 认可基金
l+X\>, authorized fund house 获授权的基金公司；认可基金公司
d ,.=9 authorized institution 认可机构
]EG8+K6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
A8Km8" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U} w@,6 authorized insurer 获授权保险人；获认可承保人
<`wOy [e authorized investment 特准投资项目
@a,=ApS" authorized person 获授权人
G2-0r.f authorized representative 获授权代表
m!=5Q S3Z authorized share capital 法定股本
e>b ARK< automated quotation system 自动报价系统
^66 OzT8A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=YD<q:n4 自动交易系统〔香港期货交易所有限公司〕
ukRmjHbL f automatic adjustment mechanism 自动调整机制
Mc$rsqDz automatic adjustment system 自动调整系统
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vUnm- Automatic Clearing House 自动票据交换所
L!,@_ automatic exchange rates accumulation system 自动化汇率累集系统
=d]}7PO ~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
( GoPXh automatic teller machine [ATM] 自动柜员机
}}k*i0 autopay 自动转帐
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A available assets 可用资产
?Mn~XN4F_ available fiscal reserve 现存财政储备
{dn:1IcN available profit 可用利润
l}&2A*c. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M0OIcMTv average 平均；平均数；海损
k4E9=y ? average basic salary 平均基本薪金
,s2C)bb- average consumer expenditure 平均消费开支；一般消费开支
Kf_xKW )^ average cost 平均成本
7PBE( d%m average cost of land production 增辟土地平均成本
~$hR:I 1 average daily turnover 平均每日成交额
.?L Rt average daily wage rate 平均每日工资率
bm4Bq>*=U average expenditure pattern 平均开支模式
kE| x'(x average growth rate 平均增长率
T8Q _JQ average net fixed assets 固定资产平均净值
Hi*|f!,H? average of relatives 相对价格平均数
B]E c average price 平均价格
#^R@E Z average propensity to consume 平均消费倾向；一般消费倾向
;zV<63tW average propensity to save 平均储蓄倾向；一般储蓄倾向
uX]]wj-R3 average rate 平均率
&xGpbJG average revenue 平均收入；平均收益
#M5d,%?+#[ average stock 平均库存；平均存货
5?([jAOf average yearly rent 平均年租
H4j1yD(d avoidance of double taxation 避免双重课税
#9~,d<H avoidance of tax 避税
