A:
?d#(ian A share Ａ股；甲类股份
Mc3h
R0 abatement of tax 减税；减扣免税额
*U^I `j[u ABN AMRO Bank N.V. 荷兰银行
BH*]OXW\ above-the-line expenditure 线上项目支出；经常预算支出
v%7JZ<I'A above-the-line receipt 线上项目收入；经常预算收入
IguG0 3:.N ABSA Asia Limited 南非联合亚洲有限公司
@dKf]&h%% absolute change 绝对数值变更
Sm_:SF!<D6 absolute expenditure 实际开支
9C~GL,uKs absolute guideline figure 绝对准则数字
n * 0 F absolute interest 绝对权益
o%>n u absolute order of discharge 绝对破产解除令
nMoF;AdKm absolute profit margin 绝对利润幅度
B;7s ]R absolute value 实值；绝对值
I%| s absolutely vested interest 绝对既得权益
]G&\L~P absorbed cost 已吸收成本；已分摊成本
K:50?r_-6 absorption 吸收；分摊；合并
%t|2GIu absorption rate 吸收率；摊配率；分摊率
#YVDO R{z ACB Finance Limited 亚洲商业财务有限公司
1;[
<||K acceptable form of reciprocity 合理的互惠条件
'0M0F'R acceptable rate 适当利率；适当汇率
0H]9 $D acceptance agreement 承兑协议
v=WDs#" acceptance for honour 参加承兑
M_ cb(=ey acceptor 承兑人；接受人；受票人
g#3x) 97Z acceptor for honour 参加承兑人
';!UJWYl accident insurance 意外保险
e14 Q \ Accident Insurance Association of Hong Kong 香港意外保险公会
I}0 - accident insurance scheme 意外保险计划
I,?LZ_pK accident year basis 意外年度基准
5P2FNUKL accommodation 通融；贷款
Ip\g ^ia accommodation bill 通融票据；空头票据
; ypO' accommodation party 汇票代发人
l>P~M50D?{ account balance 帐户余额；帐户结余
= |zLr" account book 帐簿
o@~gg * account collected in advance 预收款项
} 4`YdN account current book 往来帐簿
TEyPlSGG account of after-acquired property 事后取得的财产报告
evk
<<zi account of defaulter 拖欠帐目
{73DnC~N account payable 应付帐款
;.m[&h 0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
uH h2>Px account receivable 应收帐款
-xEg"dY/ account receivable report 应收帐款报表
mYRR==iD L account statement 结单；帐单；会计财务报表
<sG> [\i account title 帐户名称；会计科目
=n?@My?; accountant's report 会计师报告
H t$%)j9 Accountant's Report Rules 会计师报告规则
au~gJW- accounting and auditing procedure 会计与审计程序；会计与核数程序
>(Ddw N9l Accounting Arrangements 《会计安排》
jXva ?_ accounting basis 会计基础
,\RC gc accounting by Official Receiver 破产管理署署长呈交的帐目
S%|'
/cFo Accounting Circular 《会计通告》
sW`iXsbWM> accounting class 会计类别
k)_#u;qmG accounting date 记帐日期；会计结算日期
Y mSaIf accounting for money 款项核算
2uB26SEIl Accounting Officer 会计主任
udr'~,R accounting period 会计报告期；会计期
U.)eJ1a accounting policy 会计政策；会计方针
"d* accounting practice 会计惯例
dQ o$^? accounting principle 会计准则
` u)V 9{ accounting record 会计记录
goWt!,&f accounting report 会计报告
.SFwjriZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R
dzIb- Accounting Society of China 中国会计学会
X,Q(W0-6$u accounting statement 会计报表
%j`]x
-aOz accounting system 会计制度；会计系统
> CA1Ub&ls accounting transaction 会计事项；帐务交易
9{&x-ugM accounting treatment 会计处理
49>yIuG accounting year 会计年度
P l
, M>IQ accretion 增值；添加
#Z5~a9rO accrual 应计项目；应累算数目
wOSNlbQ5jl accrual basis 应计制；权责发生制
O3^@" IY accrual basis accounting 应计制会计；权责发生制会计
O$ \N]# accrue 应累算；应计
L(YT6Vmm+t accrued benefit 应累算利益
32 J accrued charges 应计费用
UcIR0BYa accrued cumulative preference share dividend 应累算的累积优先股股息
LDNUywj@w accrued expenses 应累算费用
zy5bDL - accrued interest payable 应付利息；应计未付利息
}0*7 bb accrued interest receivable 应收利息；应计未收利息
a#@ opUn- accrued right 累算权益
|LhuZ_;1xo accruing profit 应累算的利润
V6o,}o&- accumulated fiscal reserve 累积财政储备
R'_[RHFC accumulated profit 累积利润；滚存溢利
}zLE*b, accumulated reserve 累积储备
z}|'&O*.F accumulation of surplus income 累积收益盈余
d@~)Wlj e acquired assets 既得资产
#-8/|_* acquisition 收购；购置；取得
z oX F"Nz acquisition cost 购置成本
3?<vnpN=5d acquisition expenses 购置费用
,s<d"]< acquisition of 100% interest 收购全部股权
Yi,um-% acquisition of control 取得控制权
X13bi}O 6# acquisition of fixed assets 购置固定资产
]z$<6+G acquisition of shell “买壳”
+d. Bf acquisition price 收购价
r4'Pf|` u act of God 天灾
T~d';P acting partner 执事合伙人
Z%{2/mQ active market 买卖活跃的市场；交投畅旺的市场；旺市
' 1IH^<b active partner 积极参与的合伙人
l$NEx0Dffz active trading 交投活跃
3J{'|3x actual circulation 实际流通
z5 zm,Jw actual cost 实际成本
n$K_KU v actual expenditure 实际开支；实际支出
8; @eY`0( actual income 实际入息；实际收入；实际收益
4+ Kc actual market 现货市场
ul1Vsj actual price 现货价；实际价格
+z_0 ?x actual profit 实际利润
^8*.r+7p actual quotation 实盘；实际价位；实际报价
P=GM7 actual year basis 按实际年度计算
/ ffWmb_4 actuals 实货
EJsb{$ u actuarial investigation 精算调查
""=V t] actuarial principle 精算原则
#Ki @=* actuarial report 精算师报告
n ~)%o u Actuarial Society of Hong Kong 香港精算学会
(TsgVq]L actuarial valuation 精算师估值
-8: @xG2 actuary 精算师
0
$r{h}[^c ad referendum agreement 暂定协议；有待覆核的协定
5VS<I\o} ad valorem duty 从价税；按值征税
R8]bi|e) ad valorem duty system 从价税制
xC]/i(+bA ad valorem fee 从价费
aeIR}' H| ad valorem tariff 从价关税
g>{=R|uO5 additional allowance 额外免税额
+-i@R% additional amount for unexpired risk 未过期风险的额外款额
s4\2lBU? additional assessable profit 补加应评税利润
q}lSnWY[[ additional assessment 补加评税
HvU)GJ u b additional commitment 额外承担
y CVBG additional commitment vote 额外承担拨款
/6fs h7 \ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hvwr!(|W additional dependent parent allowance 供养父母额外免税额
)XWL'':bF additional provision 额外拨款
:8FH{sqR additional stamp duty 附加印花税
z%z$'m additional tax 补加税罚款；补加税款
+xa2e?A%L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v}U;@3W8U adjudged bankrupt 被裁定破产
B("kE` adjudicated bankrupt 裁定破产人
_;9)^ })$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
)ALcmC?!# adjudication of bankruptcy 裁定破产；宣告破产
?UzHQr adjudication of insolvency 裁定无力偿还债务
O@VmV >m adjusted actual 经调整的实数；调整后的实数
Ki2_Nh>tM adjusted current assets 经调整的流动资产；调整后的流动资产
j
yE+?4w; adjusted figure 经调整的数字；调整后的数额
|b'AWI81D adjusted liabilities 经调整的负债；调整后的负债
w67Pw
adjusted loss 经调整的亏损；调整后的亏损
H}/1/ 5 L 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
[?A0{#5)8x adjusted profit 经调整的利润；调整后的利润
b?l\Q Mvi adjusted surplus 经调整的盈余额；调整后的盈余额
G4~J+5m k adjusted value 经调整的价值；调整后的价值
GOjri adjustment 调整；修订；理算〔保险〕
gvX7+F=}B adjustment centre 调剂中心
60m1
>" adjustment lag 调整过程的时间差距；调整时差
x[E`2_Ff 0 adjustment mechanism 调整机制
U8z,N1]r*` adjustment of loss 亏损调整
YZd4% zF adjustment process 调整过程；调整程序
:\Dm=Q\ adjustment range 调整幅度
;%&@^;@k% administered exchange rate 受管制汇率
sj1 x> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(]L=$u4 administration expenses 行政费用
xo}hu %XL administration fee 手续费；行政费
+Aq}BjD# administration in bankruptcy 破产管理
!|]%^G administration order 遗产管理令
bZ=d!)%P-{ administrator 管理人；遗产管理人
}j
QwP3eY administrator of the estate 遗产管理人
QH eUpJ/^ admission of debt 债项承认书
u<[Y6m admission of proof 接纳债权证明
l%fl=i~oN advance 放贷款项；垫付款项；预支款项；预付款项
>8c9-dTmf advance account 暂支帐目；预付款帐户
4f+Ke*^[RA advance compensation 预付补偿金
xE:p)B-] advance from shareholder 股东垫款
"xKJ?8
advance pending reimbursement 预支以待日后付还
zB4gnVhus| advanced economy 先进经济体系
juM ?y'A advancement 预付；预付财产
H~&'`h1 advances warrant 垫款令
!^%b|=[ advancing 贷出
%%#zO
Z adverse balance 逆差
5E] I adverse exchange 逆汇
59|Tmf(dS; advertisement addressed to shareholders 在报章刊登的致股东通告
MZ.Jkf( advice for collection 托收通知书
A-kI_&g\Og advice of drawing 提款通知书；汇票通知书
y~w$>7U. advice of payment 付款通知
%~@}wHMB Advisory Committee [Securities and Futures Commission]
z\a#"2(G. 谘询委员会〔证券及期货事务监察委员会〕
YRl2e`&jt Advisory Committee on Diversification 经济多元化谘询委员会
Xv6s,< #\ affidavit 誓章；遗产申报誓章
2KU [Yd affidavit of no receipt 述明无收款的誓章
KpWQ;3D2 affiliate 联号；联营公司；附属公司
g]S.u8K8m affiliated company 附属公司；联号；联营公司
u+N[Cgh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'<O&
: affordability 负担能力
4GJsVA (d| African Development Bank [AfDB] 非洲开发银行
+'l@t
bP after-acquired property 事后取得的财产
'{EDdlX after-hours dealing 市后交易
Wh7$')@ after-tax profit 税后盈利；税后利润；税后溢利
JA&w "2X*E agency agreement 代理协议
7@: uVowQ agency expenses 代理机构的开支
0 I,-1o|s agency fee 代理费
%NKf@If) Agency Law 《代理法》
Q~`n%uYg\{ agent 代理人；承销人
Oo,<zS=ICk agent of company 公司代理人
Pp?J5HW agent's fee 代理人费；经纪费
,JR7N_"I aggregate 总计；总数；总体数字
Pm-@ZZ~ aggregate amount 总款额；总额
Gg_i:4F aggregate assets and liabilities 总体资产与负债
TB9ukLG^<< aggregate at constant price 按固定价格计算的总体数字
ie 5" aggregate demand 总需求
(%".=x- aggregate gross position 总持仓量
=2<
>dM#` aggregate limit 总限额
w%kx Y5q aggregate of salaries tax 合计薪俸税
&N,c:dNe aggregate performance 总体表现；总体业绩
,+f '%)s_x aggregate supply 总体供应
ibh!8" [ aggregate surplus 总盈余
E0w>c'kH aggregate total 整体总额
y5>H>NS aggregate value 总值；合计价值
S%'t
)tt, aggregated basis 合计基准
s i C/k* aggregated net chargeable income 合计应课税入息实额
9R!.U\sq aggregation 合并计算；合计；总和
0nC%tCV' aggregation of incomes of husband and wife 夫妇入息合并计算
cxVnlgq1 aggregation of property 财产的总和
,+0_kndR agio 差价；贴水
jZ)1]Q2 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》
{'JoVJKv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0q81H./3 《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》
A^G%8 )\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V^" 5cW 《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》
/Ue~W, | Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M Su_*&j9T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R{/nlS5 agreement for a settlement 授产协议
|#"<{RS+w agreement for assignment 转让协议
&R2 5J $ agreement for sale 售卖协议；买卖协议
XvWUJ6M agreement for sale and purchase 买卖协议
tONxV` agreement for the payment of interest 支付利息协议
v]BN. SHE_ agreement for the repayment of money 还款协议
`uY77co6 agreement of reinsurance 再保险协议
(c_E*>c) Agricultural Bank of China 中国农业银行
26j ; RV air passenger departure tax 飞机乘客离境税
Y2 }\~I0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G o8 m airport tax 机场税
+as(m alcohol duty 酒精税
Hq OzArp3 alienation 让与；让渡；转让
XfharJ_b alimony 生活费；赡养费
)D Y?Y-n All Ordinaries Index [AOI] 所有普通股指数
@xR=bWY all risks 全险；综合险
074)(X&:x All Sales Record for Stock Market 《股票市场成交报告》
kLK}N>v}X Allied Capital Resources Limited 新联财务有限公司
V|Smk;G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oJEind>8O allocation letter 拨款信件
JS} iNS'X allocation of fund 分配款项；预留款项
"??$yMW allocation of profit 利润分配；溢利分配
46sV\In>? allocation warrant 拨款令
rF'q\tJDz allotment 分配；配股
3nMXfh/ allotment notice 股份配售通知；配股通知
n1X 7T0' allotment of shares 股份分配
2+50ezsId allowable 可获宽免；免税的
!A qSG- allowable business loss 可扣除的营业亏损
cE'MSB allowable expenses 可扣税的支出
pwr,rAJ}$j allowance 免税额；津贴；备抵；准备金
z^bv)u allowance for debts 债项的免税额
N"Q-xK allowance for depreciation by wear and tear 耗损折旧免税额
It&$R` k allowance for funeral expenses 殡殓费的免税额
mGb,oj7l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(V 5_q, 2 allowance for repairs and outgoings 修葺及支出方面的免税额
@uApm~} allowance to debtor 给债务人的津贴
63 F@F t alteration of capital 资本更改
rxJ mK$qd alternate trustee 候补受托人
;.+sz(:hm amalgamation 合并
I'm.+(1m, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WZ>
} ambit of charges 征税范围；收费范围
Dm2&}{&K amended valuation 经修订的估值
1$H*E~ American Commodities Exchange 美国商品交易所
Z$"E|nRN American Express Bank Limited 美国运通银行
qX>mOW^gT8 American Stock Exchange 美国证券交易所
!/2u O5 amortization 摊销
d?) k<!fJk amount due from banks 存放银行同业的款项
_XvSe]`f` amount due from banks abroad 存放海外银行同业的款项
<'f+ nC=2 amount due from holding companies 控股公司欠款
UU~S{!*+L amount due from local banks 存放本港银行同业的款项
^z >3+oi amount due to banks 银行同业的存款
DAa??/,x7 amount due to banks abroad 海外银行同业的存款
as6 a)t.^ amount due to holding companies 控股公司存款
JlR (U. " amount due to local banks 本港银行同业的存款
,6J]oX amount due to outport banks 外埠银行同业的存款
2N B/&60< amount for note issue 发行纸币的款额
hj[&.w amount of bond 担保契据的款额
Xy0*1$IS] amount of consideration 代价款额
SHWD@WLE4 amount of contribution 供款数额
+es|0;Z4yP amount of indebtedness 负债款额
9}G.F r amount of principal of the loan 贷款本金额
AUBZ7*VO amount of rates chargeable 应征差饷数额
N;gI %6 amount of share capital 股本额
}&!fT\4
amount of sums assured 承保款额
-k(bM: amount of variation 变动幅度
7XrXx:*a5 amount of vote 拨款数额
\\}tD@V" amount payable 应付款额
d|I?%LX0p amount receivable 应收款额
kzozjh%`9h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"h58I)O analysis 分析
|T 3F:],` ancillary risk 附属风险
m%7T ~ annual account 周年帐目；周年帐目报表；年度决算；年结
I 8M^]+c annual accounting date 年结日期
;XAj/6pm annual allowance 每年免税额；年积金；年度津贴；年津
20h+^R3{Z annual balance 年度余额
II; annual disposable income 每年可动用收入
NFsj
~6F# annual estimates 周年预算
!Z(3dtUy annual fee 年费
L{&5Ets annual general meeting 周年大会
O7,)#{ annual growth rate 年增率；每年增长率
& -.NkW @ annual long-term supplement 长期个案每年补助金
HX}9;O annual pensionable emolument 可供计算退休金的年薪
\ ?EnTu. annual report 年报
qGivRDR$ Annual Report on the Consumer Price Index 《消费物价指数年报》
3;v%78[&P annual return 周年报表；周年申报表；每年报税表格
'z\$.L Annual Return Rules 《周年报表规则》
A XN%b2 annual review of consumer prices 每年消费物价回顾
m6+4}= Cn annual roll-forward basis 逐年延展方式
3Q;XvrGA annual salary 年薪
:$ qa annual statement 年度报表；年度决算表
+s$` kl 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
A*b >@>2 annuitant 年金受益人
T*pcS'?' annuity 年金
,.6)y1! annuity contract 年金合约
4Kl{^2 annuity on human life 人寿年金
a]N H >d antecedent debt 先前的债项
G a,+ ante-dated cheque 倒填日期支票
2d:IYCl4q anticipated expenditure 预期开支
V
d`}F0WD anticipated net profit 预期纯利
K-X@3&X} anticipated revenue 预期收入
Q&\(m[: ) anti-inflation measure 反通货膨胀措施
ku*H* o~ anti-inflationary stance 反通货膨胀立场
'j&+Pg)@ apparent deficit 表面赤字
zfGS=@e]G apparent financial solvency 表面偿债能力
RZ +SOZs7H apparent partner 表面合伙人
{PBm dX application for personal assessment 个人入息课税申请书
>oYr=O application of fund 资金应用
fC|NK+Xd` application to release as liquidator and to destruct the books of accounts and documents
m0M;f+^ 申请免除清盘人职务及毁灭帐簿与文件
ais@|s; appointed actuary 委任精算师
cr vq]J5 appointed auditor 委任核数师；委任审计师
" 1I\~]] appointed trustee 委任的受托人
@ vHj>N appointer 委任人
,2>nr goM apportioned pro rata 按比例分摊
Fm-D>PR apportionment 分配；分摊
N g,< 4; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CQ;.}=j
, apportionment formula 分摊方程式
|g)/6jG<- apportionment of estate duty 遗产税的分摊
( :h#H[F appraisal 估价；评估
mto=_|gn appreciable growth 可观增长
{ V K appreciable impact 显着影响
{>r56 \!F appreciable increase 可观增长
glL .CkJ appreciation 增值；升值
Lkf}+aY appreciation against other currencies 相对其他货币升值
_ -6IB> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5yl[#>qt appreciation tax 增值税
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n~t>? appropriation 拨款；拨用；拨付
SN<Dxa8Iy appropriation account 拨款帐目
|K( j XZ) Appropriation Bill 拨款法案
fg? 4/]*T6 appropriation-in-aid system 补助拨款办法
<13 ').F approved assets 核准资产
CT2L }5L& approved basket stock 认可一篮子证券
a Byetc88/ approved budget 核准预算
9fhgCu]$ approved charitable donation 认可慈善捐款
8
o^ h\9I approved charitable institution 认可慈善机构
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t,1T. approved currency 核准货币；认可货币
]:g;S,{ approved estimates 核准预算
09_5niaz[ approved estimates of expenditure 核准开支预算
S W; %2 approved overseas insurer 核准海外保险人
L!qXt(` approved overseas trust company 核准海外信托公司
q{RH/. l approved pooled investment fund 核准汇集投资基金
$C.;GU EQ approved provident fund scheme 认可公积金计划
6R=dg2tKT approved provision 核准拨款
V!&O5T (~ approved redeemable share 核准可赎回股份
.ey=gI!x0 approved regional stock 认可地区性证券
f%gdFtJ & approved retirement scheme 认可退休金计划
q'9}Hz approved subordinated loan 核准附属贷款
:i};]pR arbitrage 套戥；套汇；套利
8`]1Nt!*B arbitrageur 套戥者；套汇者
~E^l Ke arbitrary amount 临时款项
Gm1 [PAj arrangement 措施；安排；协定
y/9aI/O' arrears 欠款
C ]01(UoSZ arrears of pay 欠付薪酬
D-KQR e2@ arrears of revenue 逾期未收税款；逾期未收的帐项
Et0[HotO articles of association 组织章程；组织细则；组织章程细则
7SVq fWp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\ )'`F;
P ascertainment of profit 确定利润
#]vs*Sz "Asia Clear" “亚洲结算系统”
Ex`!C]sQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]>_Ie?L)< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aePLP Asian Development Fund [ADF] 亚洲发展基金
Oye:V Asian dollar bond 亚洲美元债券
TQ`4dVaf Asian dollar market 亚洲美元市场
`=QRC.b Asian dollar rate 亚洲美元利率
k. @OFkX. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{9_} i#,vR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K.l7yBm asked price 沽盘；喊价；索价；卖方报价
552yzn1 assessable income 应评税入息
}]B H
" assessable loss 应评税亏损
+ r< d z assessable profit 应评税利润
I}hY @ assessable value 应评税值
OA ?pBA assessed profit 估定利润
2leTEs5aK` assessed value 经评估价值
kKlcK_b; assessment 评税；评定；估价；评税单
*=
;M',nx assessment number 评税编号；估价编号
_X/`7!f assessment of additional tax 补加税评税
7F B aN7l assessment of performance 业绩评估；实绩评价
rAwuWM@BIg Assessor 评税主任
:GBM`f@ asset price bubbles 资产价格泡沫
m]"13E0*x asset-backed securities 具资产保证的证券
}j\_XaB assets accretion 资产增值
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W-OLE assets and liabilities 资产与负债
jwQ(E assets betterment statement 资产递增表；资产改进表
;jZf VRl assets lending 实物放款；有抵押贷款
GB&^<@ assets of the company passing on the death 死者去世时转移的公司资产
B{6wf)[O assets pledged as security for liabilities 用作负债抵押的资产
yd+.hg&J assets portfolio 资产投资组合
N)0V 6 q" assets price 资产价格
-qW[.B assets quality 资产质素
UZD Xv=r| assets realization 资产变现
yzH[~O7 assets refinancing arrangement 资产再集资安排
8x /]H(J assets securitization 资产证券化
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]{t[Ib assets situated outside Hong Kong 在香港以外地方的资产
xC} 9 W6 assets stripping 削减资产；拆卖资产
l.3|0lopX) assets value 资产值
IMT]!j&Y, assignee 承让人
|08'd 5 assignment 转让；转让书；转让契
JI H6! assignment of interest 权益转让
O*dtV X assignment of letters patent and trade mark 专利证书及商标转让
@SX-=Nr assignment of property 物业转让；物业转让书
Mv%"aFC assignment right 转让权
E/5/5'gBJO assignor 转让人
VxTrL}{(6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
z-g"`w:Lj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8?z7!k] associate member 附属会员
Eb.k:8?Tn associated body corporate 相联法人团体
@;1Ym\zc associated company 相联公司；联属公司
gAxf5 A_x) associated corporation 相联法团
1Ht&;V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
kH|cB!?x 公认会计师公会〔英国〕
JQ"R%g` 8 Association of Futures Exchange Brokers 香港期货经纪协会
g\~n5= -D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*74VrAo association of underwriters 承保人组织
lD41+x 7 assumption of control 接管
i+XHXpk assurance 担保；保险；转易；转易书
?VRf5 Cr- assurance of interest 权益的转易
M:/)| fk at 19XX price 按一九ＸＸ年价格计算
wRsh @I< at a discount 按赔价计算；按贴水价格计算；打折扣
Mep
c t at a premium 按溢价计算；按升水价格计算
c80!Ub@ at call 通知付款；按通知
WMk;-,S!) at constant market price 按固定市价计算
`"RT(` m at constant price 按固定价格计算
LEn+0^hX at cost 按成本计算
>Y 8\I at current market price 按当时市价计算；按现时市价计算
]mZN18# at current price 按当时价格计算；按现时价格计算
\&#IK9x{ at factor cost 按要素成本计算；按生产要素成本计算
:rzq[J^ at money-of-the-day price 按付款当日价格计算
5'%nLW7;O at or better 按指定或较佳价位〔买卖指令〕
4mM?RGWv at par 按面值计算；平价
t,,W{M|E( at sight 见票即付
dHO8 bYBH at the close 按收市盘
. sBwJZ at the opening 按开市盘
W^8Ms dM attestation 见证；见证条款
=,w(D~ps at-the-money option 平价期权
*i,@d&J y] attorney 受权人；受托代表人
\iQ{Q &JR: attornment 新拥有人承认书
hcX` X2^ attributable profit 可归属利润
+ rN&@}Jt. attributable share value 可归属股份价值
~Kiu "
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2R=Fc@MXs auction 拍卖
< ?{ic2j# auctioneer 拍卖商
/O {iL:` audit 审计；核数
'J1!P:tJ Audit Commission 审计署
)1iqM]~;B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r jWn>M 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〕
dh0 n B audit review 帐目审查
,C;%AS/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W<tw],M-# audited account 审计帐目；经审计的帐目
;w(tXcXZ audited annual account 经审计的周年帐目
DU|>zO% audited balance sheet 经审计的资产负债表
AU3>v auditor 核数师；核数主任；审计师
W:S?_JM auditor's certificate 核数师证明书；审计师证明书
zkb[u" auditor's report 核数师报告；审计师报告
mO8E-D *3 Aussie bond 澳元债券
3!qp+i)? austerity budget 紧缩预算
`&w{-om\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U@:h';. Australia All Ordinaries Index 澳洲所有普通股票指数
Q4e+vBECkq Australian Dollar [AUD] 澳元
2Y1y;hCK Australian Options Market 澳大利亚期权市场
p{0NKyOvU Australian Securities Commission 澳洲证券事务监察委员会
`J zP V/6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>j6"\1E+Dz Australian Stock Exchange 澳大利亚证券交易所
0 P2l q Austrian Schilling [ATS] 奥地利先令
P +<4w authentication 认证；鉴证
pSKw Xx authority to purchase 委托购买证；委购书
]@wKm1%v authorization 认可；核准；授权；授权书
c\DMeYrg authorization by direction 指示授权
}-N4D"d4o authorization by instruction 指令授权
5=hMTztf!! authorization by warrant 令状授权
n"g)hu^B authorization of unit trust 单位信托的认可
3](At%ss authorized agent 指定代理人
aNDpCpy authorized capital 法定资本
)l6( ss!J authorized clerk 出市员
z{wZLqG authorized dealer 认可交易商
}/J<#}t authorized financial institution 认可财务机构
GzEv p authorized fund 认可基金
@Pb%dS authorized fund house 获授权的基金公司；认可基金公司
`;HZO8 authorized institution 认可机构
{'NXJ!I;t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ln*jak RrC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\ IX|{]*D authorized insurer 获授权保险人；获认可承保人
v7b + authorized investment 特准投资项目
lEXI<b'2 authorized person 获授权人
2e^6Od!Y? authorized representative 获授权代表
0@> authorized share capital 法定股本
JsK_q9]$e automated quotation system 自动报价系统
Ev ]oPCeA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,"U|gJn|^ 自动交易系统〔香港期货交易所有限公司〕
k<A|+![ automatic adjustment mechanism 自动调整机制
moCr4*jDX, automatic adjustment system 自动调整系统
6(8zt"E Automatic Clearing House 自动票据交换所
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[ automatic exchange rates accumulation system 自动化汇率累集系统
["0DXm%t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iT=h }> automatic teller machine [ATM] 自动柜员机
B+4WnR1%T autopay 自动转帐
)~be<G( a available assets 可用资产
$Y?[[>u available fiscal reserve 现存财政储备
fM!@cph (8 available profit 可用利润
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_Qs& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{xu~Dx average 平均；平均数；海损
IylfMwLC average basic salary 平均基本薪金
&1FyauH average consumer expenditure 平均消费开支；一般消费开支
3DOc,}nI~@ average cost 平均成本
bZ[ay-f6oK average cost of land production 增辟土地平均成本
$J9/A FzO" average daily turnover 平均每日成交额
4H q6nT/ average daily wage rate 平均每日工资率
bPA1>p7 average expenditure pattern 平均开支模式
BT|n+Y[ average growth rate 平均增长率
OMm'm\+/ average net fixed assets 固定资产平均净值
&xE+PfX average of relatives 相对价格平均数
:V~
AjV average price 平均价格
W(o#2;{ ln average propensity to consume 平均消费倾向；一般消费倾向
jZR2Nx}16 average propensity to save 平均储蓄倾向；一般储蓄倾向
k2:mIp\ average rate 平均率
OLE@35"v] average revenue 平均收入；平均收益
;T3}#Q*qC average stock 平均库存；平均存货
aE[:9{<| average yearly rent 平均年租
S
N ;1F avoidance of double taxation 避免双重课税
vl>_;} W7 avoidance of tax 避税
