A:
d2[R{eNX= A share Ａ股；甲类股份
|;MW98 A abatement of tax 减税；减扣免税额
w@&(=C ABN AMRO Bank N.V. 荷兰银行
AG (Gtvw above-the-line expenditure 线上项目支出；经常预算支出
i+eDBg6 above-the-line receipt 线上项目收入；经常预算收入
4'BZ +A,p ABSA Asia Limited 南非联合亚洲有限公司
pQ yH` absolute change 绝对数值变更
R1NwtnS absolute expenditure 实际开支
GP;UuQ z absolute guideline figure 绝对准则数字
&1$|KbmV4 absolute interest 绝对权益
a7wc>@9Q, absolute order of discharge 绝对破产解除令
g.d~`R @v absolute profit margin 绝对利润幅度
{2MS,Ua{ absolute value 实值；绝对值
9,G94.da absolutely vested interest 绝对既得权益
?_+ 8K`B absorbed cost 已吸收成本；已分摊成本
_&|<(m&." absorption 吸收；分摊；合并
%r >Y)@$Vt absorption rate 吸收率；摊配率；分摊率
X 8212[7 ACB Finance Limited 亚洲商业财务有限公司
N4[^! }4 acceptable form of reciprocity 合理的互惠条件
`}|$eF& acceptable rate 适当利率；适当汇率
`as6IMqJD acceptance agreement 承兑协议
kl i)6R< acceptance for honour 参加承兑
T@x_}a:g acceptor 承兑人；接受人；受票人
wzz> N@| acceptor for honour 参加承兑人
KB6`OT^b{r accident insurance 意外保险
_)=eE Accident Insurance Association of Hong Kong 香港意外保险公会
,ou&WI yC accident insurance scheme 意外保险计划
!;h`J :dN accident year basis 意外年度基准
ua] ?D2 accommodation 通融；贷款
iK 3gw<g accommodation bill 通融票据；空头票据
zaMKwv}BR accommodation party 汇票代发人
J1gLT $ account balance 帐户余额；帐户结余
YH/3N(], account book 帐簿
pA?2UZ account collected in advance 预收款项
%m?$"<q_K account current book 往来帐簿
q_[V9 account of after-acquired property 事后取得的财产报告
Z"Byv.yq b account of defaulter 拖欠帐目
+[Z cz4\9 account payable 应付帐款
w!~85"" account payee only [A/C payee only] 只可转帐；存入收款人帐户
DZ5QC aA account receivable 应收帐款
L|N[.V 9 account receivable report 应收帐款报表
q$BS@
account statement 结单；帐单；会计财务报表
^U[yk'!Y account title 帐户名称；会计科目
gO,2:, accountant's report 会计师报告
/XZ \Yy= Accountant's Report Rules 会计师报告规则
Xw |6
#^ accounting and auditing procedure 会计与审计程序；会计与核数程序
L+J) Accounting Arrangements 《会计安排》
cOo@UU P accounting basis 会计基础
] R-<v&O accounting by Official Receiver 破产管理署署长呈交的帐目
mqk tM 6 Accounting Circular 《会计通告》
Gn} ^BJN accounting class 会计类别
GG$&=.$ accounting date 记帐日期；会计结算日期
mdy+ >e < accounting for money 款项核算
0 $\
j Accounting Officer 会计主任
}hA h'*( accounting period 会计报告期；会计期
fNabo Nj[ accounting policy 会计政策；会计方针
E{W(5.kb;i accounting practice 会计惯例
b5 .L== > accounting principle 会计准则
F
uJ=]T accounting record 会计记录
/Ym!%11` accounting report 会计报告
>P[BwL] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-5TMV#i
{ Accounting Society of China 中国会计学会
T
}^2IJ] accounting statement 会计报表
AAPfU_:
^ accounting system 会计制度；会计系统
2"C,u V@F! accounting transaction 会计事项；帐务交易
/Vy,6:$H3 accounting treatment 会计处理
&L`yX/N2 accounting year 会计年度
WSV[)-=: accretion 增值；添加
'ghwc:Og|% accrual 应计项目；应累算数目
y~/i{a;1y accrual basis 应计制；权责发生制
=VOl
* accrual basis accounting 应计制会计；权责发生制会计
c?XqSK`',Z accrue 应累算；应计
0|D
l/1 accrued benefit 应累算利益
PuoN<9 # accrued charges 应计费用
ZK co accrued cumulative preference share dividend 应累算的累积优先股股息
_ pKWDMB$z accrued expenses 应累算费用
C:$pAE( accrued interest payable 应付利息；应计未付利息
TB(!*t accrued interest receivable 应收利息；应计未收利息
G;Thz accrued right 累算权益
!:|[ ?M.` accruing profit 应累算的利润
/{HK0fd accumulated fiscal reserve 累积财政储备
> J>|+W accumulated profit 累积利润；滚存溢利
F|{F'UXj| accumulated reserve 累积储备
#23m_w^L accumulation of surplus income 累积收益盈余
B#Z-kFn@ acquired assets 既得资产
]n$&|@ acquisition 收购；购置；取得
9_I#{ ? acquisition cost 购置成本
QLum=YB acquisition expenses 购置费用
![CF
>:e acquisition of 100% interest 收购全部股权
! tPHT acquisition of control 取得控制权
o dTg.m acquisition of fixed assets 购置固定资产
gt{$G|bi acquisition of shell “买壳”
'W]oQLD^R acquisition price 收购价
-e(,>9Q act of God 天灾
6> Ca O acting partner 执事合伙人
o; N s-= active market 买卖活跃的市场；交投畅旺的市场；旺市
&7m)K>E27 active partner 积极参与的合伙人
bk{.9nz 2 active trading 交投活跃
%eDJ]\*^X actual circulation 实际流通
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g=u Y{Rf actual cost 实际成本
nH -1,#`g actual expenditure 实际开支；实际支出
bJ6@
B< actual income 实际入息；实际收入；实际收益
bhg
OLh# actual market 现货市场
Xsit4Ma actual price 现货价；实际价格
g P 6 `q actual profit 实际利润
c0M>CaKD actual quotation 实盘；实际价位；实际报价
rm n fyn actual year basis 按实际年度计算
z(d X< actuals 实货
aB+B1YdY" actuarial investigation 精算调查
Z4aK actuarial principle 精算原则
;?'=*+'> actuarial report 精算师报告
jFThW N Actuarial Society of Hong Kong 香港精算学会
iz pFl@WS actuarial valuation 精算师估值
5|Or,8r(C actuary 精算师
g7),si* ad referendum agreement 暂定协议；有待覆核的协定
6K
6uB
~ ad valorem duty 从价税；按值征税
\~ql_X;3 ad valorem duty system 从价税制
4bZ
+nQgLu ad valorem fee 从价费
.e8S^lSl ad valorem tariff 从价关税
Owz.C_{) additional allowance 额外免税额
b1 NB: additional amount for unexpired risk 未过期风险的额外款额
%*`yd.L0W additional assessable profit 补加应评税利润
%V&I${z additional assessment 补加评税
d?_LNSDo additional commitment 额外承担
jtF et{ additional commitment vote 额外承担拨款
{P> %l\? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0nOp'Ky\k additional dependent parent allowance 供养父母额外免税额
=gb(<`{ > additional provision 额外拨款
[J6 b5 additional stamp duty 附加印花税
6ISDY>p additional tax 补加税罚款；补加税款
L.M|o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q\gvX
76 a adjudged bankrupt 被裁定破产
ZRr S""V adjudicated bankrupt 裁定破产人
;%tu; adjudication fee 裁定费；评定印花税额手续费；评估契据费
:\+\/HTbh adjudication of bankruptcy 裁定破产；宣告破产
ezR !ngt adjudication of insolvency 裁定无力偿还债务
NDaM;` adjusted actual 经调整的实数；调整后的实数
1=X"|`<! adjusted current assets 经调整的流动资产；调整后的流动资产
B{ + Ra adjusted figure 经调整的数字；调整后的数额
70&]nb6f adjusted liabilities 经调整的负债；调整后的负债
] \_ T adjusted loss 经调整的亏损；调整后的亏损
K9+C 3 "*I adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
L4,Ke adjusted profit 经调整的利润；调整后的利润
/n|`a1! adjusted surplus 经调整的盈余额；调整后的盈余额
F9&ae*>, adjusted value 经调整的价值；调整后的价值
={a_?l% adjustment 调整；修订；理算〔保险〕
m;]gl Att adjustment centre 调剂中心
,J0BG0jB^u adjustment lag 调整过程的时间差距；调整时差
:5M7*s)e16 adjustment mechanism 调整机制
xHMbtY adjustment of loss 亏损调整
K@PQLL#yJp adjustment process 调整过程；调整程序
: x<'>)6 adjustment range 调整幅度
xjDV1Xf* administered exchange rate 受管制汇率
x3>PM]r(V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1~# 2AdG administration expenses 行政费用
o>' 1ct administration fee 手续费；行政费
]{<`W5 b/ administration in bankruptcy 破产管理
w
9mi2= administration order 遗产管理令
P,[O32i # administrator 管理人；遗产管理人
g@jAIy] administrator of the estate 遗产管理人
{,aI0bw; admission of debt 债项承认书
7>`VZ? admission of proof 接纳债权证明
g,
%xGQ4+ advance 放贷款项；垫付款项；预支款项；预付款项
HX3R@^vo advance account 暂支帐目；预付款帐户
Ka"Z,\T
advance compensation 预付补偿金
o?$B<Cb" advance from shareholder 股东垫款
&4Sc wK: advance pending reimbursement 预支以待日后付还
= NHzh! advanced economy 先进经济体系
=(~UK9` advancement 预付；预付财产
h^ D]@H advances warrant 垫款令
- ^sbf. advancing 贷出
9(/ ;Wutj" adverse balance 逆差
M9/c8zZ adverse exchange 逆汇
YIQm;E EG advertisement addressed to shareholders 在报章刊登的致股东通告
8,,$C7"EP advice for collection 托收通知书
9O+><x[i advice of drawing 提款通知书；汇票通知书
7.o:(P1??g advice of payment 付款通知
R]7 -6 Advisory Committee [Securities and Futures Commission]
6 O>GVJbw 谘询委员会〔证券及期货事务监察委员会〕
fiq4 |!^h Advisory Committee on Diversification 经济多元化谘询委员会
]O Zk+DU: affidavit 誓章；遗产申报誓章
Q/,bEDc& affidavit of no receipt 述明无收款的誓章
=k1 ,jn+ affiliate 联号；联营公司；附属公司
d,G:+ affiliated company 附属公司；联号；联营公司
vNhi5EU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<?UIux affordability 负担能力
Kn C;j-j African Development Bank [AfDB] 非洲开发银行
exqFwm hh after-acquired property 事后取得的财产
%Hk9.1hn5 after-hours dealing 市后交易
w< hw>e^. after-tax profit 税后盈利；税后利润；税后溢利
9 ;^ r agency agreement 代理协议
)-_]y|/D:r agency expenses 代理机构的开支
]S6`",+)<f agency fee 代理费
mOb*VH Agency Law 《代理法》
=Kv*M @ agent 代理人；承销人
PSO9{! agent of company 公司代理人
^q aS agent's fee 代理人费；经纪费
`!.)"BI/s aggregate 总计；总数；总体数字
)@xHL]!5m aggregate amount 总款额；总额
\tj7Jy aggregate assets and liabilities 总体资产与负债
"Z&-:1tP{9 aggregate at constant price 按固定价格计算的总体数字
#S/]=D aggregate demand 总需求
hZE" 8%\q aggregate gross position 总持仓量
f;C*J1y aggregate limit 总限额
p`)GO.pz aggregate of salaries tax 合计薪俸税
n4cM
/unU aggregate performance 总体表现；总体业绩
vap,)kILF aggregate supply 总体供应
MqBA?7 aggregate surplus 总盈余
!TH3oLd" aggregate total 整体总额
+P?!yH,n aggregate value 总值；合计价值
>[=fbL@N<@ aggregated basis 合计基准
^
2"r't aggregated net chargeable income 合计应课税入息实额
nVF?.c aggregation 合并计算；合计；总和
RnN]m!"5 aggregation of incomes of husband and wife 夫妇入息合并计算
JM-spi o aggregation of property 财产的总和
cY|?iEV s) agio 差价；贴水
pcd*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》
y mdZ#I- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$r`^8/Mq3 《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》
JC~L!)f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
j9@7\N< 《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》
)Jx +R ;Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)T1U!n?^x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q`"gKBN1 agreement for a settlement 授产协议
QkXnXu agreement for assignment 转让协议
J6eF7 fa agreement for sale 售卖协议；买卖协议
8\ ?7k agreement for sale and purchase 买卖协议
z+K -aj w agreement for the payment of interest 支付利息协议
.5ap9li] agreement for the repayment of money 还款协议
B \U9F5 agreement of reinsurance 再保险协议
U[EM<5 @I Agricultural Bank of China 中国农业银行
TBN0u k air passenger departure tax 飞机乘客离境税
hjVct
r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
GJ:65)KU airport tax 机场税
RKu'WD?sdH alcohol duty 酒精税
2 sj[hI alienation 让与；让渡；转让
^t&S?_DSZ alimony 生活费；赡养费
Q k e8BRBn All Ordinaries Index [AOI] 所有普通股指数
Bb 5|+b P all risks 全险；综合险
t6GL/M4 All Sales Record for Stock Market 《股票市场成交报告》
)[d?&GK Allied Capital Resources Limited 新联财务有限公司
9 )1 8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2lVJ"jg allocation letter 拨款信件
q 6 h'=By allocation of fund 分配款项；预留款项
~c&ygL3 allocation of profit 利润分配；溢利分配
P|>
f O' allocation warrant 拨款令
Yv?nw-HM allotment 分配；配股
sb Wn1 T
U allotment notice 股份配售通知；配股通知
9`P<|( allotment of shares 股份分配
'- >%b allowable 可获宽免；免税的
_g|zDi^ allowable business loss 可扣除的营业亏损
"~R,%sY b( allowable expenses 可扣税的支出
f}JiYZ allowance 免税额；津贴；备抵；准备金
h0}= C_.^ allowance for debts 债项的免税额
S]E1+,-* allowance for depreciation by wear and tear 耗损折旧免税额
A>@ i
TI allowance for funeral expenses 殡殓费的免税额
Y}<w)b1e| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uh i(Gny. allowance for repairs and outgoings 修葺及支出方面的免税额
M#B M`2!s allowance to debtor 给债务人的津贴
c418TjO; alteration of capital 资本更改
J1@X6U!{ alternate trustee 候补受托人
UF3g]>* amalgamation 合并
~=$0=)c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J 9!}8uD ambit of charges 征税范围；收费范围
)-D{]>8 amended valuation 经修订的估值
]JQ7x[ American Commodities Exchange 美国商品交易所
{BkTJQ) American Express Bank Limited 美国运通银行
DQC=f 8 American Stock Exchange 美国证券交易所
G:$Ta6= amortization 摊销
Lnin;0~{ amount due from banks 存放银行同业的款项
T r|B:)X amount due from banks abroad 存放海外银行同业的款项
?b?6/_W~R amount due from holding companies 控股公司欠款
({XB,Rm amount due from local banks 存放本港银行同业的款项
Y>Oh]? amount due to banks 银行同业的存款
BHoy:Tp amount due to banks abroad 海外银行同业的存款
rI/;L<c amount due to holding companies 控股公司存款
bXVH7F y amount due to local banks 本港银行同业的存款
]mDsd* 1 amount due to outport banks 外埠银行同业的存款
#2`ST=# amount for note issue 发行纸币的款额
vL>cYbJ< amount of bond 担保契据的款额
_[ D6 WY+
amount of consideration 代价款额
*C/bf)w amount of contribution 供款数额
^|u7+b'|t amount of indebtedness 负债款额
8|Wu8z-- amount of principal of the loan 贷款本金额
HPz9E r amount of rates chargeable 应征差饷数额
7R4sd amount of share capital 股本额
:{:R5d(_I amount of sums assured 承保款额
lD`@{A amount of variation 变动幅度
O*;$))<wX amount of vote 拨款数额
ZDMv8BP7 amount payable 应付款额
q1rBSlzN amount receivable 应收款额
]q#w97BxiJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~ IPel analysis 分析
N 4]Sp v ancillary risk 附属风险
]i$ <<u annual account 周年帐目；周年帐目报表；年度决算；年结
$ z4JUr!m annual accounting date 年结日期
#b u]@/ annual allowance 每年免税额；年积金；年度津贴；年津
<OX_6d *@ annual balance 年度余额
3X &'hz@ annual disposable income 每年可动用收入
O!uZykdX4! annual estimates 周年预算
x;Qs_"t];3 annual fee 年费
I},]Y~Y3 annual general meeting 周年大会
DrAp&A|WV| annual growth rate 年增率；每年增长率
T;7=05k<_ annual long-term supplement 长期个案每年补助金
1!(Og~#( annual pensionable emolument 可供计算退休金的年薪
`^:>sU annual report 年报
r#8t @W Annual Report on the Consumer Price Index 《消费物价指数年报》
vy:-a G annual return 周年报表；周年申报表；每年报税表格
GSHJ?}U, Annual Return Rules 《周年报表规则》
&@g ~o0 annual review of consumer prices 每年消费物价回顾
79m',9{u annual roll-forward basis 逐年延展方式
'?j[hhfB- annual salary 年薪
ld *W\ annual statement 年度报表；年度决算表
h/'b (9fS 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
WruSL|4iH annuitant 年金受益人
cSbyVC[r annuity 年金
HPGIz!o annuity contract 年金合约
y7f,]<%e_ annuity on human life 人寿年金
tu4-##{ antecedent debt 先前的债项
} MUQO<=* ante-dated cheque 倒填日期支票
8iv0&91 Z anticipated expenditure 预期开支
&c?q#-^)\+ anticipated net profit 预期纯利
Sw1z^` anticipated revenue 预期收入
Q7
4Q|r7 anti-inflation measure 反通货膨胀措施
/Bt+Ov3k anti-inflationary stance 反通货膨胀立场
pr;n~E 'kq apparent deficit 表面赤字
r6JQRSakR apparent financial solvency 表面偿债能力
m`;dFL7"E apparent partner 表面合伙人
(]_smsok application for personal assessment 个人入息课税申请书
^bD )Tg5 K application of fund 资金应用
*Z9Rl > application to release as liquidator and to destruct the books of accounts and documents
DGc5Lol~ 申请免除清盘人职务及毁灭帐簿与文件
9Dat
oi appointed actuary 委任精算师
!^[i"F:G appointed auditor 委任核数师；委任审计师
g1!e k appointed trustee 委任的受托人
0mt lM( appointer 委任人
teQ <v[W. apportioned pro rata 按比例分摊
OON]E3yy apportionment 分配；分摊
*KMW6dg; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=, MX%-2 apportionment formula 分摊方程式
QL].)Vgf apportionment of estate duty 遗产税的分摊
jDO"?@+ appraisal 估价；评估
[:hT wBRF appreciable growth 可观增长
4!vovt{ appreciable impact 显着影响
4](jV}Hg appreciable increase 可观增长
=&_Y=>rA]0 appreciation 增值；升值
;7:_:o[. appreciation against other currencies 相对其他货币升值
!~j- 5+DI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\GF 9;N}V appreciation tax 增值税
E Pd9'9S appropriation 拨款；拨用；拨付
)ajF ca@v appropriation account 拨款帐目
s%bm1$} Appropriation Bill 拨款法案
k<Y}BvAYB appropriation-in-aid system 补助拨款办法
_?}[7K! ~d approved assets 核准资产
K/flg|uZ/V approved basket stock 认可一篮子证券
-XJXl}M. approved budget 核准预算
a< E\9DL approved charitable donation 认可慈善捐款
Qhc>,v) approved charitable institution 认可慈善机构
Ii .0Bul approved currency 核准货币；认可货币
G5oB e6\C approved estimates 核准预算
&UFj
U%Z% approved estimates of expenditure 核准开支预算
3+<f7 approved overseas insurer 核准海外保险人
s ahXPl%;U approved overseas trust company 核准海外信托公司
Ye=c;0V(w approved pooled investment fund 核准汇集投资基金
JEL.*[/ approved provident fund scheme 认可公积金计划
PHxU6UPqy approved provision 核准拨款
-$2B!#]3 approved redeemable share 核准可赎回股份
>h
Rq approved regional stock 认可地区性证券
FjU
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a>o]garB+ approved subordinated loan 核准附属贷款
EGL7z`nt arbitrage 套戥；套汇；套利
MnPk+eNJm arbitrageur 套戥者；套汇者
yq=rv$.s arbitrary amount 临时款项
JS!`eO/8 arrangement 措施；安排；协定
-"CXBKHb
arrears 欠款
2lu A F2 arrears of pay 欠付薪酬
VF bso3q<j arrears of revenue 逾期未收税款；逾期未收的帐项
2(i@\dZCb< articles of association 组织章程；组织细则；组织章程细则
h,fC-+H5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(teK0s;t5k ascertainment of profit 确定利润
mS9ITe
M "Asia Clear" “亚洲结算系统”
[ uLpm*7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i)1013b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-V F*h.' Asian Development Fund [ADF] 亚洲发展基金
W#bOx0 Asian dollar bond 亚洲美元债券
N51e.; Asian dollar market 亚洲美元市场
xf7_ |l Asian dollar rate 亚洲美元利率
nB9(y4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FoX,({*Ko~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A xAbU7m asked price 沽盘；喊价；索价；卖方报价
%E"dha JY assessable income 应评税入息
-+H D5Hc assessable loss 应评税亏损
) JXlPU assessable profit 应评税利润
c}G\F$ assessable value 应评税值
PNp-/1 Cx assessed profit 估定利润
VkD}gJY assessed value 经评估价值
Q`zW[Y&] assessment 评税；评定；估价；评税单
TN=!;SvQU assessment number 评税编号；估价编号
2[X\*"MQ2 assessment of additional tax 补加税评税
G_E \p%L>] assessment of performance 业绩评估；实绩评价
"nA~/t= Assessor 评税主任
/=@V 5) asset price bubbles 资产价格泡沫
2EC<8}CG asset-backed securities 具资产保证的证券
8#ZF<B Y assets accretion 资产增值
}8Yu"P${Y assets and liabilities 资产与负债
V6 !1(| assets betterment statement 资产递增表；资产改进表
PLueH/gC . assets lending 实物放款；有抵押贷款
.jv#<"DW assets of the company passing on the death 死者去世时转移的公司资产
i `7(5L~` assets pledged as security for liabilities 用作负债抵押的资产
v\G+t2{ assets portfolio 资产投资组合
|ERf3 assets price 资产价格
c>b{/92% assets quality 资产质素
2 u%YRrp assets realization 资产变现
v/GZBy co> assets refinancing arrangement 资产再集资安排
iO dk) assets securitization 资产证券化
M `49ydh& assets situated outside Hong Kong 在香港以外地方的资产
*3A)s
O assets stripping 削减资产；拆卖资产
6R|^IPOGp assets value 资产值
V'8Rz#Gc5 assignee 承让人
}G ^nK m assignment 转让；转让书；转让契
*cy !PF& assignment of interest 权益转让
1a
t Q9 assignment of letters patent and trade mark 专利证书及商标转让
r
E&}B5PN= assignment of property 物业转让；物业转让书
2o<aEn&7|e assignment right 转让权
W}P9I&3 assignor 转让人
DR(/|?k+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Oq[YbQ'GE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
il[waUfmD associate member 附属会员
`6\u!# associated body corporate 相联法人团体
`&jG8lHa associated company 相联公司；联属公司
U.pGp]\Q)G associated corporation 相联法团
V|vXxWm/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'j$n;3 公认会计师公会〔英国〕
ho%G Association of Futures Exchange Brokers 香港期货经纪协会
4XgzNwm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f/vsf&^O association of underwriters 承保人组织
.c ]@xoC assumption of control 接管
I\<) 9`O assurance 担保；保险；转易；转易书
$6~t|[7:%Y assurance of interest 权益的转易
P{2j31u ` at 19XX price 按一九ＸＸ年价格计算
i '3)5 at a discount 按赔价计算；按贴水价格计算；打折扣
b6d}<b9# at a premium 按溢价计算；按升水价格计算
7 qL B 9r at call 通知付款；按通知
M-/2{F[ at constant market price 按固定市价计算
#]*]qdQWV^ at constant price 按固定价格计算
sf Zb$T
J at cost 按成本计算
>^GAf vW at current market price 按当时市价计算；按现时市价计算
"V <WC" at current price 按当时价格计算；按现时价格计算
NArr2o2 at factor cost 按要素成本计算；按生产要素成本计算
xp
F(de at money-of-the-day price 按付款当日价格计算
v!j%<H`NI at or better 按指定或较佳价位〔买卖指令〕
T-y5U}, at par 按面值计算；平价
^[.Z~>3!\q at sight 见票即付
~BC~^ D&WD at the close 按收市盘
$ qTv2)W1{ at the opening 按开市盘
Wrf+5 ;, , attestation 见证；见证条款
4l@aga at-the-money option 平价期权
JOo+RA5d attorney 受权人；受托代表人
OU[ FiW-E attornment 新拥有人承认书
|& _(I attributable profit 可归属利润
tPCh VnB attributable share value 可归属股份价值
`B/74Wa3q Auckland Stock Exchange 奥克兰证券交易所
3'!*/UnU auction 拍卖
N6BEl55 & auctioneer 拍卖商
I.- I4F)D audit 审计；核数
ot,= .%O Audit Commission 审计署
nq:'jdY5| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KT0Pmpp5 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〕
l {Xy %8 audit review 帐目审查
T'-kG"l b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;~Gez;AhK audited account 审计帐目；经审计的帐目
T\ [CQ O audited annual account 经审计的周年帐目
W?yGV{#V(= audited balance sheet 经审计的资产负债表
AWDy_11Nm auditor 核数师；核数主任；审计师
@7J;}9E auditor's certificate 核数师证明书；审计师证明书
y L_ \&v auditor's report 核数师报告；审计师报告
t[:G45].-k Aussie bond 澳元债券
%& !B2z } austerity budget 紧缩预算
rw#?NI: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]RxWypA` Australia All Ordinaries Index 澳洲所有普通股票指数
T/?C_i Australian Dollar [AUD] 澳元
3il/{bgM Australian Options Market 澳大利亚期权市场
0Om<+]).R Australian Securities Commission 澳洲证券事务监察委员会
/0r6/ _5-. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%FJB9?9=| Australian Stock Exchange 澳大利亚证券交易所
LJOJ2x Austrian Schilling [ATS] 奥地利先令
fv:&?gc authentication 认证；鉴证
h]W W?. authority to purchase 委托购买证；委购书
,p
V3O`z authorization 认可；核准；授权；授权书
zYEb#*Kar authorization by direction 指示授权
<f;X s( authorization by instruction 指令授权
p /gf authorization by warrant 令状授权
x{3q'2 authorization of unit trust 单位信托的认可
hw1J <Pl* authorized agent 指定代理人
sOm&7A? authorized capital 法定资本
%[OZ;q& X authorized clerk 出市员
"\qm + g authorized dealer 认可交易商
OBf$ 0 authorized financial institution 认可财务机构
S$qpClXS, authorized fund 认可基金
O )INM authorized fund house 获授权的基金公司；认可基金公司
!H(V%B % authorized institution 认可机构
Wql,*| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IJBIO>Z/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kyL]4:@ W` authorized insurer 获授权保险人；获认可承保人
O+=C8 authorized investment 特准投资项目
gp4@6HuUd authorized person 获授权人
?&bB?mg\ authorized representative 获授权代表
<[V1z=Eo/] authorized share capital 法定股本
Ph17(APt,Q automated quotation system 自动报价系统
-+W E9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:z2G
a 自动交易系统〔香港期货交易所有限公司〕
+THK
Jn!> automatic adjustment mechanism 自动调整机制
aK-- D2@}i automatic adjustment system 自动调整系统
9:7&`J lC# Automatic Clearing House 自动票据交换所
Z L'krV automatic exchange rates accumulation system 自动化汇率累集系统
Rw|P$dbu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+0M0g_sk automatic teller machine [ATM] 自动柜员机
S6{u(= H autopay 自动转帐
h"dn:5G:= available assets 可用资产
N a<);Pg available fiscal reserve 现存财政储备
Mh=j^ [4Q available profit 可用利润
w\ddC DZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R/kF,}^ F average 平均；平均数；海损
*mkL>v & average basic salary 平均基本薪金
lbC9^~T + average consumer expenditure 平均消费开支；一般消费开支
/|8/C40aY average cost 平均成本
<X ([VZ average cost of land production 增辟土地平均成本
z0?IQzR^T average daily turnover 平均每日成交额
zE?@_p1gei average daily wage rate 平均每日工资率
Ie/dMB=t average expenditure pattern 平均开支模式
;ibOd~ average growth rate 平均增长率
Zn6u6<O= average net fixed assets 固定资产平均净值
' 6GW.; average of relatives 相对价格平均数
c:2LG_ mQ average price 平均价格
[#;CBs5o average propensity to consume 平均消费倾向；一般消费倾向
{`V ^V_ average propensity to save 平均储蓄倾向；一般储蓄倾向
|D1TSv}rZD average rate 平均率
l a >H& average revenue 平均收入；平均收益
G.>Ul)O:a average stock 平均库存；平均存货
z7R2viR[ average yearly rent 平均年租
<P#:dS%r avoidance of double taxation 避免双重课税
4M P8t@z avoidance of tax 避税
