A:
br .jj A share Ａ股；甲类股份
eG72=l)Mz abatement of tax 减税；减扣免税额
:aV(i.LW
ABN AMRO Bank N.V. 荷兰银行
O _yJR above-the-line expenditure 线上项目支出；经常预算支出
9IIQ on above-the-line receipt 线上项目收入；经常预算收入
Vz1ro ABSA Asia Limited 南非联合亚洲有限公司
lj/ ?P9 absolute change 绝对数值变更
W @Y$ !V< absolute expenditure 实际开支
\S[: absolute guideline figure 绝对准则数字
, b
,`;I absolute interest 绝对权益
1`Cr1pH absolute order of discharge 绝对破产解除令
Q!7Er absolute profit margin 绝对利润幅度
l]%_D*<Y absolute value 实值；绝对值
INby0S absolutely vested interest 绝对既得权益
w}zl=w{G absorbed cost 已吸收成本；已分摊成本
KV k
36;$ absorption 吸收；分摊；合并
ld - c? absorption rate 吸收率；摊配率；分摊率
5u'"m<4 ACB Finance Limited 亚洲商业财务有限公司
B=%cXW, acceptable form of reciprocity 合理的互惠条件
n,hHh=.Fu acceptable rate 适当利率；适当汇率
k|F<?:C acceptance agreement 承兑协议
BB- E"< acceptance for honour 参加承兑
k?0yH$)'t acceptor 承兑人；接受人；受票人
,)hUL/r6 acceptor for honour 参加承兑人
uhSRl~tn accident insurance 意外保险
j2} C Accident Insurance Association of Hong Kong 香港意外保险公会
{wih)XNY accident insurance scheme 意外保险计划
=>-:o:Cu{ accident year basis 意外年度基准
j +\I4oFN accommodation 通融；贷款
?w`uv9NUJ8 accommodation bill 通融票据；空头票据
\`;FL\1+W accommodation party 汇票代发人
iIA5ylf{E account balance 帐户余额；帐户结余
dms R>Q account book 帐簿
..UmbJJ.u account collected in advance 预收款项
fLA!oeq{&} account current book 往来帐簿
sn
'#]yM account of after-acquired property 事后取得的财产报告
+v2Fr} account of defaulter 拖欠帐目
dy-m9fc 6% account payable 应付帐款
j#$ R . account payee only [A/C payee only] 只可转帐；存入收款人帐户
vQ2kL`@ account receivable 应收帐款
AYeA)jk account receivable report 应收帐款报表
51W\ %aB account statement 结单；帐单；会计财务报表
l3R`3@ account title 帐户名称；会计科目
;g?oU "Y M accountant's report 会计师报告
JOS,>;;F4 Accountant's Report Rules 会计师报告规则
|GM?4'2M. accounting and auditing procedure 会计与审计程序；会计与核数程序
G& )A7WaC Accounting Arrangements 《会计安排》
&?f{. accounting basis 会计基础
&%+}bt5 accounting by Official Receiver 破产管理署署长呈交的帐目
T~J6(," Accounting Circular 《会计通告》
R (@B4M2 accounting class 会计类别
,-m yR1} accounting date 记帐日期；会计结算日期
^s\(2lB\F accounting for money 款项核算
\< <u Accounting Officer 会计主任
d@#! ,P5 ` accounting period 会计报告期；会计期
}]$%aMxy T accounting policy 会计政策；会计方针
vz #VW accounting practice 会计惯例
TUHC[#Vb? accounting principle 会计准则
k"Y9Kc0XoU accounting record 会计记录
XrS . [ accounting report 会计报告
jku_0Q0*? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YHAhF@& Accounting Society of China 中国会计学会
B!0o6)u' accounting statement 会计报表
h}k&#X)7 accounting system 会计制度；会计系统
/k qW accounting transaction 会计事项；帐务交易
0ubT/ accounting treatment 会计处理
"aIiW VQ accounting year 会计年度
3[B*l@}j accretion 增值；添加
J@PwN^` accrual 应计项目；应累算数目
28 [hp[< accrual basis 应计制；权责发生制
h[b5"Uqj accrual basis accounting 应计制会计；权责发生制会计
xy) Y)yp accrue 应累算；应计
#_0OYL`(mE accrued benefit 应累算利益
Cx2s5vJX4p accrued charges 应计费用
T4dLuJl accrued cumulative preference share dividend 应累算的累积优先股股息
f 4YcZyBGv accrued expenses 应累算费用
W+36"?*k 3 accrued interest payable 应付利息；应计未付利息
smvIU0:K accrued interest receivable 应收利息；应计未收利息
T;K@3]FbX accrued right 累算权益
@[h)M3DFd accruing profit 应累算的利润
GEj/Z};;[b accumulated fiscal reserve 累积财政储备
o7 ^t-
L accumulated profit 累积利润；滚存溢利
Ss6mN;&D accumulated reserve 累积储备
KI)jP(( accumulation of surplus income 累积收益盈余
;#$ 67G$ acquired assets 既得资产
&oI;^| acquisition 收购；购置；取得
^kJ(bBY acquisition cost 购置成本
l/0"'o_0v# acquisition expenses 购置费用
C1&~Y.6m acquisition of 100% interest 收购全部股权
p vone,y2 acquisition of control 取得控制权
IaMZPl acquisition of fixed assets 购置固定资产
XgL-t~_ acquisition of shell “买壳”
jkCa2!WQ'i acquisition price 收购价
C^9G \s' act of God 天灾
c-3-,pyM_T acting partner 执事合伙人
Ks'msSMC active market 买卖活跃的市场；交投畅旺的市场；旺市
reseu*5 active partner 积极参与的合伙人
dz@L}b* active trading 交投活跃
ZGO% lkZ. actual circulation 实际流通
0?OTa <c actual cost 实际成本
h 6J0b_3h4 actual expenditure 实际开支；实际支出
M"# >?6{ actual income 实际入息；实际收入；实际收益
x&}pM}ea actual market 现货市场
"2} {lu actual price 现货价；实际价格
<%w)EQf4m actual profit 实际利润
P`r@<c gb= actual quotation 实盘；实际价位；实际报价
#tX\ m ; actual year basis 按实际年度计算
=v^LShD2^ actuals 实货
%+Hhe]J ld actuarial investigation 精算调查
c6/+Ye =h actuarial principle 精算原则
Ag e actuarial report 精算师报告
XTboFrf Actuarial Society of Hong Kong 香港精算学会
E_sK D ybj actuarial valuation 精算师估值
7|Z=#3INw actuary 精算师
_+Tq&,_:o ad referendum agreement 暂定协议；有待覆核的协定
^ [FK <9 ad valorem duty 从价税；按值征税
lh^-L+G:Ok ad valorem duty system 从价税制
L3}n(K AJj ad valorem fee 从价费
Su.imM! ad valorem tariff 从价关税
N3/G6wn additional allowance 额外免税额
vEQw`OC additional amount for unexpired risk 未过期风险的额外款额
qJV2x.! additional assessable profit 补加应评税利润
'YQ^K`lV additional assessment 补加评税
;Z>u]uK4+ additional commitment 额外承担
Itq24 8+Ci additional commitment vote 额外承担拨款
NqyKR&; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F<FNZQ@<U additional dependent parent allowance 供养父母额外免税额
MI8f(ZJK5 additional provision 额外拨款
.Uk e jx additional stamp duty 附加印花税
;k1 \- additional tax 补加税罚款；补加税款
DD 8uG`< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]`@= ;w adjudged bankrupt 被裁定破产
c %|K
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_cPG S=Ew adjudication fee 裁定费；评定印花税额手续费；评估契据费
^3~+| A98M adjudication of bankruptcy 裁定破产；宣告破产
2J7=
O^$? adjudication of insolvency 裁定无力偿还债务
bm/pLC6%. adjusted actual 经调整的实数；调整后的实数
cyYsz'i m adjusted current assets 经调整的流动资产；调整后的流动资产
X S:W{tL! adjusted figure 经调整的数字；调整后的数额
X} "Ic@8 adjusted liabilities 经调整的负债；调整后的负债
D*7JE adjusted loss 经调整的亏损；调整后的亏损
Y)~Y; ;/G adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
tYb8a adjusted profit 经调整的利润；调整后的利润
> 4I,9TO adjusted surplus 经调整的盈余额；调整后的盈余额
Gg's gn
adjusted value 经调整的价值；调整后的价值
JH3$G,:zM adjustment 调整；修订；理算〔保险〕
|5J'`1W adjustment centre 调剂中心
GxH] adjustment lag 调整过程的时间差距；调整时差
o8<0#W@S adjustment mechanism 调整机制
b!(ew`Y; adjustment of loss 亏损调整
rq#8}T> adjustment process 调整过程；调整程序
u7PtGN0r% adjustment range 调整幅度
4I"%GN[tA administered exchange rate 受管制汇率
z"7I5N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BhAWIH8@C administration expenses 行政费用
M$Sq3m`{! administration fee 手续费；行政费
k OYF]^uJ administration in bankruptcy 破产管理
%@C(H%obWd administration order 遗产管理令
B=<>OYH administrator 管理人；遗产管理人
y $i^C: N administrator of the estate 遗产管理人
=*paa admission of debt 债项承认书
WY>r9+A?W admission of proof 接纳债权证明
q, Oj advance 放贷款项；垫付款项；预支款项；预付款项
7TDt2:;] advance account 暂支帐目；预付款帐户
R'Gka1v advance compensation 预付补偿金
,<Ag&*YE4 advance from shareholder 股东垫款
F7f psAt7 advance pending reimbursement 预支以待日后付还
# 6g9@tE advanced economy 先进经济体系
>z{*>i,m1 advancement 预付；预付财产
oe ( })M advances warrant 垫款令
4KbO y TQ advancing 贷出
6_UC Ro5h% adverse balance 逆差
@*Y"[\ "$ adverse exchange 逆汇
7(8i~} advertisement addressed to shareholders 在报章刊登的致股东通告
fEv`iXZG advice for collection 托收通知书
h?Y-> !' advice of drawing 提款通知书；汇票通知书
11"- taWj advice of payment 付款通知
/ # <R Advisory Committee [Securities and Futures Commission]
sxG 8 jD 谘询委员会〔证券及期货事务监察委员会〕
+,;"?j6<p Advisory Committee on Diversification 经济多元化谘询委员会
)Cas0~ RM affidavit 誓章；遗产申报誓章
c< k=8P affidavit of no receipt 述明无收款的誓章
\@\r`=WgB affiliate 联号；联营公司；附属公司
ajM3Uwnr affiliated company 附属公司；联号；联营公司
a:q>7V|%$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:| s affordability 负担能力
#'5C*RO African Development Bank [AfDB] 非洲开发银行
9+i rf^D`O after-acquired property 事后取得的财产
E O.Se9ux after-hours dealing 市后交易
f`;y
"ba after-tax profit 税后盈利；税后利润；税后溢利
i}tBB~] agency agreement 代理协议
TTYM!+T agency expenses 代理机构的开支
X mmb^2I agency fee 代理费
,(&p "O": Agency Law 《代理法》
>Bw<THx agent 代理人；承销人
x]6 -r`O7r agent of company 公司代理人
|\}& mBR agent's fee 代理人费；经纪费
w}20l F aggregate 总计；总数；总体数字
h+\+9^l6| aggregate amount 总款额；总额
~nP~6Q'wSH aggregate assets and liabilities 总体资产与负债
@PQ%
xcOC7 aggregate at constant price 按固定价格计算的总体数字
Os90fR aggregate demand 总需求
kA .U 2 aggregate gross position 总持仓量
(&Kv]-- aggregate limit 总限额
m{v*\e7 P aggregate of salaries tax 合计薪俸税
@V\ u<n aggregate performance 总体表现；总体业绩
:CeK
'A\ aggregate supply 总体供应
&b__ / o aggregate surplus 总盈余
p&s~O,Bw$ aggregate total 整体总额
TmS -w aggregate value 总值；合计价值
4Eri]O Ri aggregated basis 合计基准
^
gMkQYo(# aggregated net chargeable income 合计应课税入息实额
WX-J4ieL aggregation 合并计算；合计；总和
f]_{4Olk aggregation of incomes of husband and wife 夫妇入息合并计算
=%)Y,
)" aggregation of property 财产的总和
=~D QX\ agio 差价；贴水
7:M`k #oDP 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》
x>]14 bLz Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
icrcP ~$A 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
MQ#nP_i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_\2Ae\&c 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
} OsAO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O|} p=ny 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IgmCZ?l&0 agreement for a settlement 授产协议
|& oTxx$S agreement for assignment 转让协议
M1mx {<]A agreement for sale 售卖协议；买卖协议
{p y"Ob_ agreement for sale and purchase 买卖协议
sBq-"YcjR agreement for the payment of interest 支付利息协议
v 1.8]||^ agreement for the repayment of money 还款协议
/g`!Zn8a agreement of reinsurance 再保险协议
& FpoMW Agricultural Bank of China 中国农业银行
/Kd9UQU air passenger departure tax 飞机乘客离境税
?~:4O}5Ax Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uGc0Lv4i/ airport tax 机场税
1PN!1= F} alcohol duty 酒精税
3|0wD:Dy alienation 让与；让渡；转让
` ;}w!U alimony 生活费；赡养费
^\f1zg9I All Ordinaries Index [AOI] 所有普通股指数
S{Q2 KD all risks 全险；综合险
94}y,\S ~ All Sales Record for Stock Market 《股票市场成交报告》
-u$U~?|` Allied Capital Resources Limited 新联财务有限公司
{ aVRvZH4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Nd h allocation letter 拨款信件
6/3oW}O o allocation of fund 分配款项；预留款项
W]W[oTJ5 allocation of profit 利润分配；溢利分配
A"}I b' allocation warrant 拨款令
&} rmDx allotment 分配；配股
5$?)f&M allotment notice 股份配售通知；配股通知
rJM/.; Ag allotment of shares 股份分配
b|D i U} allowable 可获宽免；免税的
v,L@nlD] allowable business loss 可扣除的营业亏损
T!jMh-8 allowable expenses 可扣税的支出
3sK^
( allowance 免税额；津贴；备抵；准备金
dF l8 'D allowance for debts 债项的免税额
uqsVq0H allowance for depreciation by wear and tear 耗损折旧免税额
b[ 2 #t allowance for funeral expenses 殡殓费的免税额
R* `=Bk0+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W9G1wU allowance for repairs and outgoings 修葺及支出方面的免税额
E)iX`Xq|0{ allowance to debtor 给债务人的津贴
xG1(vn83gq alteration of capital 资本更改
M{jJ >S{g alternate trustee 候补受托人
4M )oA|1w amalgamation 合并
$vLGX>H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
98rO]rg ambit of charges 征税范围；收费范围
RI3GAd
amended valuation 经修订的估值
Gspb\HJ^ American Commodities Exchange 美国商品交易所
X@Bg_9\i American Express Bank Limited 美国运通银行
[OYSNAs *y American Stock Exchange 美国证券交易所
8xb({e4 amortization 摊销
0B]c`$"aD amount due from banks 存放银行同业的款项
rNoCmNm amount due from banks abroad 存放海外银行同业的款项
]p@q.P amount due from holding companies 控股公司欠款
)B9 /P >c amount due from local banks 存放本港银行同业的款项
5 D < amount due to banks 银行同业的存款
MAc jWb~ f amount due to banks abroad 海外银行同业的存款
~ ='}(Fg: amount due to holding companies 控股公司存款
v[\Z^pccgj amount due to local banks 本港银行同业的存款
XE$;Z'Qhjm amount due to outport banks 外埠银行同业的存款
%%T?LRv amount for note issue 发行纸币的款额
C*stj amount of bond 担保契据的款额
M%#F"^8v amount of consideration 代价款额
+[`
)t/ amount of contribution 供款数额
m^o?{
(K amount of indebtedness 负债款额
9yK\<6}}QH amount of principal of the loan 贷款本金额
7P:/ (P amount of rates chargeable 应征差饷数额
'x,6t66*"l amount of share capital 股本额
hiEo sI
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5p >rQq0 amount of variation 变动幅度
;--p/h*. amount of vote 拨款数额
Hbl&)!I amount payable 应付款额
.1f!w!ltVR amount receivable 应收款额
#('GGzL6c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tI<6TE'!p# analysis 分析
N *,[(q ancillary risk 附属风险
m>^vr7 annual account 周年帐目；周年帐目报表；年度决算；年结
G2dPm}s ZG annual accounting date 年结日期
nH}V:C annual allowance 每年免税额；年积金；年度津贴；年津
(7C$'T-ZK annual balance 年度余额
@GWlo\rM6^ annual disposable income 每年可动用收入
TPA*z9n+B annual estimates 周年预算
[M2xF<r6t annual fee 年费
u/apnAW@M annual general meeting 周年大会
Zm vtUma annual growth rate 年增率；每年增长率
DFQ`<r&! annual long-term supplement 长期个案每年补助金
>?jmeD3u annual pensionable emolument 可供计算退休金的年薪
D^S"6v" z annual report 年报
(@NW2 Annual Report on the Consumer Price Index 《消费物价指数年报》
' L-h2 annual return 周年报表；周年申报表；每年报税表格
kvN<o-B Annual Return Rules 《周年报表规则》
Xb@dQRVX annual review of consumer prices 每年消费物价回顾
?L"x >$ annual roll-forward basis 逐年延展方式
-Dwe,N"{2 annual salary 年薪
3$3%W<&^ annual statement 年度报表；年度决算表
bD=R/yA 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
;!j/t3#a annuitant 年金受益人
~xJ ^YkyH annuity 年金
`o0ISJeKp annuity contract 年金合约
|\RN%w7E8 annuity on human life 人寿年金
5& _R+g antecedent debt 先前的债项
"iJAM`Hi ante-dated cheque 倒填日期支票
$S^rKp# anticipated expenditure 预期开支
R@KWiV anticipated net profit 预期纯利
w{riXOjS4 anticipated revenue 预期收入
k- exqM2x= anti-inflation measure 反通货膨胀措施
c_ u7O
\ anti-inflationary stance 反通货膨胀立场
(ZP e{;L. apparent deficit 表面赤字
1U(!%}, apparent financial solvency 表面偿债能力
cR/e
Zf l apparent partner 表面合伙人
Gh}* <X;N application for personal assessment 个人入息课税申请书
hyY^$p+ application of fund 资金应用
zVis"g` application to release as liquidator and to destruct the books of accounts and documents
P]7s1kgaS 申请免除清盘人职务及毁灭帐簿与文件
ZU`HaL$ appointed actuary 委任精算师
I7C+XUQkQ appointed auditor 委任核数师；委任审计师
,=2)1I] appointed trustee 委任的受托人
dKmPKeJM appointer 委任人
rIX 40,` apportioned pro rata 按比例分摊
!Pu7%nV. apportionment 分配；分摊
\==M gy2J8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r ;O?`~2'4 apportionment formula 分摊方程式
M"foP@ apportionment of estate duty 遗产税的分摊
Pr,C)uch appraisal 估价；评估
_MTvNs appreciable growth 可观增长
q)PSHr=Z appreciable impact 显着影响
yMOYTN@] appreciable increase 可观增长
D >kkA|> appreciation 增值；升值
UMH~Q`" appreciation against other currencies 相对其他货币升值
tPDB'S:&3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X^C $|: appreciation tax 增值税
@h5 Q?I appropriation 拨款；拨用；拨付
m|[ cEZxHB appropriation account 拨款帐目
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Q!"f: Appropriation Bill 拨款法案
ltHuN;C\ appropriation-in-aid system 补助拨款办法
n.A*(@noe approved assets 核准资产
xOZvQ\% approved basket stock 认可一篮子证券
Q;@w\ _ OR approved budget 核准预算
jRp @-S#V approved charitable donation 认可慈善捐款
V /)3d approved charitable institution 认可慈善机构
/x /W>J2 approved currency 核准货币；认可货币
hysxHOL approved estimates 核准预算
6wb M$|yFj approved estimates of expenditure 核准开支预算
nTsPX Tat approved overseas insurer 核准海外保险人
3]>YBbXvE approved overseas trust company 核准海外信托公司
nZ`=Up p ) approved pooled investment fund 核准汇集投资基金
z.W1Za approved provident fund scheme 认可公积金计划
z u1gP/ approved provision 核准拨款
!9^GkFR6n approved redeemable share 核准可赎回股份
& WdP=E" approved regional stock 认可地区性证券
>P6U0 approved retirement scheme 认可退休金计划
{9hhfI#3_ approved subordinated loan 核准附属贷款
VKi3z%kwK arbitrage 套戥；套汇；套利
XV !UeBq arbitrageur 套戥者；套汇者
!)c0 arbitrary amount 临时款项
`U ;V- arrangement 措施；安排；协定
%Jn5M(myC arrears 欠款
eoPoG C arrears of pay 欠付薪酬
vf` ] arrears of revenue 逾期未收税款；逾期未收的帐项
QEEX|WM articles of association 组织章程；组织细则；组织章程细则
'YEiT#+/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e co=ia ascertainment of profit 确定利润
!Tu.A@ "Asia Clear" “亚洲结算系统”
l`];CALA4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!p)cP"fa Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Fh)YNW@ Asian Development Fund [ADF] 亚洲发展基金
=IIE]<z Asian dollar bond 亚洲美元债券
,=P0rbtK Asian dollar market 亚洲美元市场
Q?%v b Asian dollar rate 亚洲美元利率
RHq r-% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s3M#ua#mX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sk. rJ asked price 沽盘；喊价；索价；卖方报价
_"'-f l98* assessable income 应评税入息
H/ub=,Ej* assessable loss 应评税亏损
(7v`5|'0 assessable profit 应评税利润
;"%luQA<w assessable value 应评税值
J1Y3 >40 assessed profit 估定利润
B^1 Io9 assessed value 经评估价值
G F
Rd:e assessment 评税；评定；估价；评税单
||?wRMV assessment number 评税编号；估价编号
OL[_2m*;9p assessment of additional tax 补加税评税
q{.~=~ assessment of performance 业绩评估；实绩评价
QpifO Assessor 评税主任
2K'} Vm+ asset price bubbles 资产价格泡沫
^[zF IO asset-backed securities 具资产保证的证券
P q(
)2B assets accretion 资产增值
S[uHPYhlA assets and liabilities 资产与负债
" 2@Ys* e assets betterment statement 资产递增表；资产改进表
n]btazM{ assets lending 实物放款；有抵押贷款
Q1'D*F4 assets of the company passing on the death 死者去世时转移的公司资产
<lLk (fC assets pledged as security for liabilities 用作负债抵押的资产
1x|/z,
assets portfolio 资产投资组合
c>Ljv('bj assets price 资产价格
~#[ ZuMO? assets quality 资产质素
to 3i!b assets realization 资产变现
m<22E0=g assets refinancing arrangement 资产再集资安排
Q&9& )8- assets securitization 资产证券化
@aGS~^U h assets situated outside Hong Kong 在香港以外地方的资产
Mq,_ DQ assets stripping 削减资产；拆卖资产
wmPpE_ { assets value 资产值
JGk,u6K7 assignee 承让人
)^'wcBod, assignment 转让；转让书；转让契
M, U YDZ', assignment of interest 权益转让
O4 Y; assignment of letters patent and trade mark 专利证书及商标转让
Va'K~$d_ assignment of property 物业转让；物业转让书
iAW oKW assignment right 转让权
sfNAGez assignor 转让人
BcoE&I?[m| associate 有联系的人；有关连人士；相联者；合伙人；联系人
KBGJB`D* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
O~&l.>?? associate member 附属会员
k)USLA associated body corporate 相联法人团体
r,dxW5v. associated company 相联公司；联属公司
:Zd# }P associated corporation 相联法团
wwmO Dw<tT Association of Chartered Certified Accountants [ACCA] [United Kingdom]
DSHpM/7 公认会计师公会〔英国〕
5 *>3(U Association of Futures Exchange Brokers 香港期货经纪协会
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T9v06w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WJL,L[XC association of underwriters 承保人组织
r^6v o6^ assumption of control 接管
+NEP *mk assurance 担保；保险；转易；转易书
&On0)G3Rc assurance of interest 权益的转易
P^LOrLmo8 at 19XX price 按一九ＸＸ年价格计算
j|WaW nl= at a discount 按赔价计算；按贴水价格计算；打折扣
P6 G/J- at a premium 按溢价计算；按升水价格计算
Dy^4^ J5+ at call 通知付款；按通知
9P)<CD0 at constant market price 按固定市价计算
^q$vyY
at constant price 按固定价格计算
Bf88 f<Z at cost 按成本计算
y]\R0lR at current market price 按当时市价计算；按现时市价计算
i&FC-{|Z at current price 按当时价格计算；按现时价格计算
QX~*aqS3s8 at factor cost 按要素成本计算；按生产要素成本计算
Ic&t_B*i}] at money-of-the-day price 按付款当日价格计算
_>:g&pS/ at or better 按指定或较佳价位〔买卖指令〕
tdr*>WL at par 按面值计算；平价
4/ U]7Y at sight 见票即付
_.06 ^5o at the close 按收市盘
F]?$Q'U at the opening 按开市盘
w } 2|Do$5 attestation 见证；见证条款
T }] Ao at-the-money option 平价期权
I.e' attorney 受权人；受托代表人
a^5`fA/L, attornment 新拥有人承认书
E( U}$Zey attributable profit 可归属利润
ddHIP`wb attributable share value 可归属股份价值
qkUr5^1 Auckland Stock Exchange 奥克兰证券交易所
@+X}O /74 auction 拍卖
r5iO%JFg auctioneer 拍卖商
qc'tK6=jp audit 审计；核数
v981nJ>w, Audit Commission 审计署
7RD` * s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PvT8XSlTx! 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〕
D&9j$#9Rh audit review 帐目审查
*Ucyxpu~$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
::T<de 7 audited account 审计帐目；经审计的帐目
6eK^T= audited annual account 经审计的周年帐目
e#HP+b$ audited balance sheet 经审计的资产负债表
[Iihk5TT auditor 核数师；核数主任；审计师
3Yj}ra} auditor's certificate 核数师证明书；审计师证明书
|P JW2PN auditor's report 核数师报告；审计师报告
D#t5* bwK Aussie bond 澳元债券
^Q :K$! austerity budget 紧缩预算
nLfnikw& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*E)Y?9u" Australia All Ordinaries Index 澳洲所有普通股票指数
F<(x z= Australian Dollar [AUD] 澳元
.DvAX(2v Australian Options Market 澳大利亚期权市场
rw\4KI@ L Australian Securities Commission 澳洲证券事务监察委员会
H@j ^ , Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b);}x1L.T Australian Stock Exchange 澳大利亚证券交易所
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#Ydn Austrian Schilling [ATS] 奥地利先令
#=.h:_9 authentication 认证；鉴证
-X}R(.}x authority to purchase 委托购买证；委购书
, m b3H authorization 认可；核准；授权；授权书
VDmd+bvJV authorization by direction 指示授权
c\b>4 &n authorization by instruction 指令授权
!Z'm@,+ authorization by warrant 令状授权
+li^0+3-' authorization of unit trust 单位信托的认可
GyPN)!X@.& authorized agent 指定代理人
:A{-^qd( authorized capital 法定资本
!yI)3;$* authorized clerk 出市员
7:j #1N[p authorized dealer 认可交易商
`( a^=e5 authorized financial institution 认可财务机构
U; q)01 authorized fund 认可基金
5~"=Fm<uD authorized fund house 获授权的基金公司；认可基金公司
zm .2L authorized institution 认可机构
86 I* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Hf-F-~ E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%ej"Z eM authorized insurer 获授权保险人；获认可承保人
`WW0~Tp3 authorized investment 特准投资项目
} I`|*6Up authorized person 获授权人
8say"Qz authorized representative 获授权代表
Q8 ~pIv authorized share capital 法定股本
M1M]]fT0ME automated quotation system 自动报价系统
-)I _+N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,/ : ) FV 自动交易系统〔香港期货交易所有限公司〕
t3XMQ'] automatic adjustment mechanism 自动调整机制
r4lG 5dV automatic adjustment system 自动调整系统
|5/[0V-vy Automatic Clearing House 自动票据交换所
n {yjH*\Z automatic exchange rates accumulation system 自动化汇率累集系统
*sG<w%% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-/qrEKQ0U? automatic teller machine [ATM] 自动柜员机
FT enXJ/c autopay 自动转帐
o <'gM]$ available assets 可用资产
]/'] {*T1 available fiscal reserve 现存财政储备
D_)vGvv3;. available profit 可用利润
T:&+#0< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.e AC!R average 平均；平均数；海损
I(CI')Q average basic salary 平均基本薪金
,i ,=LGn average consumer expenditure 平均消费开支；一般消费开支
nJya1AH; average cost 平均成本
Z 7/dRc
average cost of land production 增辟土地平均成本
<XagkD average daily turnover 平均每日成交额
m&%b;%,J average daily wage rate 平均每日工资率
\ny FN average expenditure pattern 平均开支模式
bcs!4 average growth rate 平均增长率
?f`-&c; average net fixed assets 固定资产平均净值
GT.^u#r average of relatives 相对价格平均数
8dh Y"& average price 平均价格
.-AB o]hf average propensity to consume 平均消费倾向；一般消费倾向
31C]TdJ average propensity to save 平均储蓄倾向；一般储蓄倾向
l!=WqIZ average rate 平均率
;R!H \ average revenue 平均收入；平均收益
#50)D wD average stock 平均库存；平均存货
8( D}y\ average yearly rent 平均年租
yB j)#m5! avoidance of double taxation 避免双重课税
Td
>k \< avoidance of tax 避税
