A:
Q$W0>bU P A share Ａ股；甲类股份
U}6'_ PRQ abatement of tax 减税；减扣免税额
kYz)h ABN AMRO Bank N.V. 荷兰银行
=lS~2C above-the-line expenditure 线上项目支出；经常预算支出
0[xum above-the-line receipt 线上项目收入；经常预算收入
bP 6Q F1L ABSA Asia Limited 南非联合亚洲有限公司
4>{q("r, absolute change 绝对数值变更
n<kcK absolute expenditure 实际开支
t</rvAH E absolute guideline figure 绝对准则数字
`Qv7aY absolute interest 绝对权益
O qY8\>f- absolute order of discharge 绝对破产解除令
oKz|hks[6 absolute profit margin 绝对利润幅度
Uq~{=hMX absolute value 实值；绝对值
|h*H;@$ absolutely vested interest 绝对既得权益
(} "r 5 absorbed cost 已吸收成本；已分摊成本
]~87v absorption 吸收；分摊；合并
Us M|OH5k absorption rate 吸收率；摊配率；分摊率
D<#+ R" ACB Finance Limited 亚洲商业财务有限公司
`.Y["f
1B acceptable form of reciprocity 合理的互惠条件
Mvrc[s+o acceptable rate 适当利率；适当汇率
F^IYx~: acceptance agreement 承兑协议
C !B2 .:ja acceptance for honour 参加承兑
-Uq I=# acceptor 承兑人；接受人；受票人
LCRreIIgZ acceptor for honour 参加承兑人
@W=#gRqQPy accident insurance 意外保险
xqO'FQO% Accident Insurance Association of Hong Kong 香港意外保险公会
RERum accident insurance scheme 意外保险计划
z VZZdG~8 accident year basis 意外年度基准
Jj|HeZ1C f accommodation 通融；贷款
#wNksh/J^ accommodation bill 通融票据；空头票据
q*Yh_IT.I accommodation party 汇票代发人
/P5w}n account balance 帐户余额；帐户结余
a
=*(>= account book 帐簿
NUEy0pLw account collected in advance 预收款项
OT L=( k account current book 往来帐簿
5Qo\0YH account of after-acquired property 事后取得的财产报告
~LuZ pV account of defaulter 拖欠帐目
N/TU cG|m\ account payable 应付帐款
}q G{1Er account payee only [A/C payee only] 只可转帐；存入收款人帐户
Bra >C account receivable 应收帐款
4!d&Zc>C4 account receivable report 应收帐款报表
X + *@ account statement 结单；帐单；会计财务报表
26yv w account title 帐户名称；会计科目
'73dsOTIT accountant's report 会计师报告
J8J~$DU\Gv Accountant's Report Rules 会计师报告规则
i RS )Z ) accounting and auditing procedure 会计与审计程序；会计与核数程序
?zQ\u{]= Accounting Arrangements 《会计安排》
KFdV_e5lU accounting basis 会计基础
{tV)+T accounting by Official Receiver 破产管理署署长呈交的帐目
%8>s :YG Accounting Circular 《会计通告》
4 g b2$" ! accounting class 会计类别
& kHp}\ accounting date 记帐日期；会计结算日期
J i :2P* accounting for money 款项核算
VD;Ot<% Accounting Officer 会计主任
V2,54YE accounting period 会计报告期；会计期
U voX\ accounting policy 会计政策；会计方针
GX&BUP\ accounting practice 会计惯例
=_\5h=`Yx accounting principle 会计准则
n %"q> accounting record 会计记录
>:Na^ +c accounting report 会计报告
Y]P'; C_eP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wP/&k`HQ#i Accounting Society of China 中国会计学会
'LpJ: Th accounting statement 会计报表
tlV> accounting system 会计制度；会计系统
Q'~kWmLf accounting transaction 会计事项；帐务交易
>t)vQ&:;u accounting treatment 会计处理
84DneSpHsp accounting year 会计年度
VtUe$ft accretion 增值；添加
Y
_m4:9p accrual 应计项目；应累算数目
P \tP0+at accrual basis 应计制；权责发生制
dD?1te accrual basis accounting 应计制会计；权责发生制会计
';hU&D;s accrue 应累算；应计
lt|\$Iy( accrued benefit 应累算利益
|o6
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accrued charges 应计费用
T,@.RF accrued cumulative preference share dividend 应累算的累积优先股股息
68Vn]mr# accrued expenses 应累算费用
}7 RR",w accrued interest payable 应付利息；应计未付利息
zu5'Ex`gQa accrued interest receivable 应收利息；应计未收利息
h
+.8Rl accrued right 累算权益
^ &zwO7cS accruing profit 应累算的利润
,G!M?@Q accumulated fiscal reserve 累积财政储备
P(_D%0xKm accumulated profit 累积利润；滚存溢利
&dh%s Fy accumulated reserve 累积储备
n`2 d accumulation of surplus income 累积收益盈余
8 1eDN6
M\ acquired assets 既得资产
3xxQL,FV acquisition 收购；购置；取得
8B JxD< acquisition cost 购置成本
J_C<Erx[O acquisition expenses 购置费用
( 8TB*BhQ_ acquisition of 100% interest 收购全部股权
53J!iNnXT6 acquisition of control 取得控制权
WW{5[;LYiB acquisition of fixed assets 购置固定资产
:.'<ndM acquisition of shell “买壳”
&M ,a+|yuY acquisition price 收购价
cTCo~Pk4 act of God 天灾
MIo<sJuv acting partner 执事合伙人
k*(c8/<.d active market 买卖活跃的市场；交投畅旺的市场；旺市
u pg? active partner 积极参与的合伙人
U":hJ*F) active trading 交投活跃
l~;H~h!h/ actual circulation 实际流通
4*}[h9J}\ actual cost 实际成本
l
Q]&:%^\ actual expenditure 实际开支；实际支出
;& q}G1 actual income 实际入息；实际收入；实际收益
I@+h|
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j2c -01} actual price 现货价；实际价格
S_/9eI~X actual profit 实际利润
<`i " 5`J actual quotation 实盘；实际价位；实际报价
15+>W4v actual year basis 按实际年度计算
|!E >I actuals 实货
dqnH7okZ actuarial investigation 精算调查
"~(qp_AI actuarial principle 精算原则
z8_m<uewz actuarial report 精算师报告
ns [v.YDL Actuarial Society of Hong Kong 香港精算学会
{a\O7$A\F actuarial valuation 精算师估值
5ppOG_ actuary 精算师
'MRvH
lCM ad referendum agreement 暂定协议；有待覆核的协定
(9%
ki$=}+ ad valorem duty 从价税；按值征税
bXF> {%(}E ad valorem duty system 从价税制
Oi AZA< ad valorem fee 从价费
-$**/~0zU ad valorem tariff 从价关税
@X4Ur +d additional allowance 额外免税额
a
yn6k=F additional amount for unexpired risk 未过期风险的额外款额
\
T /i]z additional assessable profit 补加应评税利润
L^bt-QbhO additional assessment 补加评税
7K,Quq.%+ additional commitment 额外承担
Qz\yoI8JA, additional commitment vote 额外承担拨款
8] skAh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[bk2RaX:i additional dependent parent allowance 供养父母额外免税额
^u&oS1U additional provision 额外拨款
Tm(XM< additional stamp duty 附加印花税
#no~g( !o additional tax 补加税罚款；补加税款
Zt4g G KG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3 I&=1o adjudged bankrupt 被裁定破产
?%%
'G X adjudicated bankrupt 裁定破产人
njeRzX adjudication fee 裁定费；评定印花税额手续费；评估契据费
)b`Xc+{> adjudication of bankruptcy 裁定破产；宣告破产
+PgUbr[p adjudication of insolvency 裁定无力偿还债务
D9,609w adjusted actual 经调整的实数；调整后的实数
B4 yU}v adjusted current assets 经调整的流动资产；调整后的流动资产
4 YDK`:4I~ adjusted figure 经调整的数字；调整后的数额
mbB,j~;^6H adjusted liabilities 经调整的负债；调整后的负债
x=T`i-M adjusted loss 经调整的亏损；调整后的亏损
JBfDz0P 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
(MhC83 |? adjusted profit 经调整的利润；调整后的利润
^`~M f adjusted surplus 经调整的盈余额；调整后的盈余额
-1iKeyyA
adjusted value 经调整的价值；调整后的价值
/_<`#?5T( adjustment 调整；修订；理算〔保险〕
fZ 1v| adjustment centre 调剂中心
psyxNM=dN# adjustment lag 调整过程的时间差距；调整时差
VN[C%C adjustment mechanism 调整机制
9qN4f8 R adjustment of loss 亏损调整
Lh3>xZy"-z adjustment process 调整过程；调整程序
Z?X0:WK adjustment range 调整幅度
1{l18B` administered exchange rate 受管制汇率
u$ C@0d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Wt5x*p-!C administration expenses 行政费用
mkgGX|k; administration fee 手续费；行政费
!$Aijd s5 administration in bankruptcy 破产管理
bHV Aa# administration order 遗产管理令
A tl`J.;G administrator 管理人；遗产管理人
i; Cs,Esnf administrator of the estate 遗产管理人
]@X5' r" admission of debt 债项承认书
D ^Ahw"X) admission of proof 接纳债权证明
,K9\;{C advance 放贷款项；垫付款项；预支款项；预付款项
3D_Ky Z~M+ advance account 暂支帐目；预付款帐户
KilgeN: advance compensation 预付补偿金
CvfX m advance from shareholder 股东垫款
zvjVM"=G advance pending reimbursement 预支以待日后付还
0q'd }D W advanced economy 先进经济体系
*uHL'Pe;m advancement 预付；预付财产
uo0g51% 9 advances warrant 垫款令
,: g.B\'Q advancing 贷出
-YM#.lQ adverse balance 逆差
)Y%>t adverse exchange 逆汇
n,sf$9" advertisement addressed to shareholders 在报章刊登的致股东通告
"hwg";Z$n advice for collection 托收通知书
(Mi]vK.4 advice of drawing 提款通知书；汇票通知书
Y.`
{]rC advice of payment 付款通知
Y<|!)JLB2 Advisory Committee [Securities and Futures Commission]
S\f EV" 谘询委员会〔证券及期货事务监察委员会〕
3sG7G:4 Advisory Committee on Diversification 经济多元化谘询委员会
1Vq]4_09g1 affidavit 誓章；遗产申报誓章
lOIBX@K E affidavit of no receipt 述明无收款的誓章
mr :;Wwd affiliate 联号；联营公司；附属公司
Yhdt"@;.. affiliated company 附属公司；联号；联营公司
1H Qh%dZZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
? #8',: affordability 负担能力
O@JgVd gf African Development Bank [AfDB] 非洲开发银行
Y g >W.wA after-acquired property 事后取得的财产
&y`
MDyXz after-hours dealing 市后交易
' >(])Oq, after-tax profit 税后盈利；税后利润；税后溢利
Y `4AML agency agreement 代理协议
1'ne[@i^/ agency expenses 代理机构的开支
s X& .8 agency fee 代理费
0dS}p d">k Agency Law 《代理法》
tHNvb\MR$ agent 代理人；承销人
jVP70c agent of company 公司代理人
*hVbjI $ agent's fee 代理人费；经纪费
GC?X>AC: aggregate 总计；总数；总体数字
| GuIp8~ aggregate amount 总款额；总额
RmS|X"zc aggregate assets and liabilities 总体资产与负债
Z(Da?6#1 aggregate at constant price 按固定价格计算的总体数字
+pYrA qmO- aggregate demand 总需求
F) w.q aggregate gross position 总持仓量
<p@c %e,_ aggregate limit 总限额
X L[/)lX{ aggregate of salaries tax 合计薪俸税
(<sZ8n=AD aggregate performance 总体表现；总体业绩
l ;i,V;@ t aggregate supply 总体供应
!0ly1T 9 aggregate surplus 总盈余
9pPb]v,6 aggregate total 整体总额
>55c{|"@L aggregate value 总值；合计价值
_;mN1Te aggregated basis 合计基准
~wnTl[: aggregated net chargeable income 合计应课税入息实额
&gJKJ=7 aggregation 合并计算；合计；总和
#Mo`l/Cwp aggregation of incomes of husband and wife 夫妇入息合并计算
oI=7 X*B9 aggregation of property 财产的总和
<S~_|Y*v agio 差价；贴水
\PS {/XK 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》
^l1tQnj)7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=H* }{'# 《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》
shW$V93< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U3r[ysf 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{MmHR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`@GqD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9k\`3S E agreement for a settlement 授产协议
=! v.VF\; agreement for assignment 转让协议
O+;0|4V% agreement for sale 售卖协议；买卖协议
*S _e:^ agreement for sale and purchase 买卖协议
hoxn! x$? agreement for the payment of interest 支付利息协议
{ zoUU agreement for the repayment of money 还款协议
&tY3nr agreement of reinsurance 再保险协议
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3Lm0> Agricultural Bank of China 中国农业银行
u2HkAPhD air passenger departure tax 飞机乘客离境税
9 tZ)#@\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9 x WC<i airport tax 机场税
KDwz!:ye alcohol duty 酒精税
%bf+Y7m alienation 让与；让渡；转让
TJ(P TB; alimony 生活费；赡养费
_'&N 0 1 All Ordinaries Index [AOI] 所有普通股指数
'!`%!Xg all risks 全险；综合险
j0J}d _ All Sales Record for Stock Market 《股票市场成交报告》
~82[pY Allied Capital Resources Limited 新联财务有限公司
||v=in all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2mL1BG=Yk allocation letter 拨款信件
}qfr&Ffh@ allocation of fund 分配款项；预留款项
8Ml&lfn_8 allocation of profit 利润分配；溢利分配
A.7:.5Cx' allocation warrant 拨款令
D d|}LV allotment 分配；配股
E_&Hje|J_[ allotment notice 股份配售通知；配股通知
".L+gn}u- allotment of shares 股份分配
9fD4xkRS allowable 可获宽免；免税的
OJE <2:K allowable business loss 可扣除的营业亏损
:PtpIVAosg allowable expenses 可扣税的支出
QFoZv+| allowance 免税额；津贴；备抵；准备金
n<MMO=+bg allowance for debts 债项的免税额
XfA3Ez,} allowance for depreciation by wear and tear 耗损折旧免税额
zM6 yUEg allowance for funeral expenses 殡殓费的免税额
3_=~7B)
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{ZFa
+ allowance for repairs and outgoings 修葺及支出方面的免税额
$,08y allowance to debtor 给债务人的津贴
xO 'I* ) alteration of capital 资本更改
~45u
a alternate trustee 候补受托人
GZT}aMMSJ amalgamation 合并
}C>Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'|^LNAx ambit of charges 征税范围；收费范围
dJ\6m!Mp amended valuation 经修订的估值
g!n1]- 1 American Commodities Exchange 美国商品交易所
,oe
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PJj{5,#@3 American Stock Exchange 美国证券交易所
^|}C!t+ amortization 摊销
2 {s ND amount due from banks 存放银行同业的款项
bHlG(1uf amount due from banks abroad 存放海外银行同业的款项
qG"|,bA
amount due from holding companies 控股公司欠款
}]vj"!?a amount due from local banks 存放本港银行同业的款项
}@yvw *c amount due to banks 银行同业的存款
m}.ru)^p amount due to banks abroad 海外银行同业的存款
Hxr2Q]c?u amount due to holding companies 控股公司存款
W O*yJ`9] amount due to local banks 本港银行同业的存款
I Vy,A 7f amount due to outport banks 外埠银行同业的存款
)6)|PzMQ' amount for note issue 发行纸币的款额
j)\&#g0 u6 amount of bond 担保契据的款额
(ohkM`83k amount of consideration 代价款额
THH rGvb amount of contribution 供款数额
3(P^PP8 amount of indebtedness 负债款额
a:@9GmtV& amount of principal of the loan 贷款本金额
vy/U""w` amount of rates chargeable 应征差饷数额
&QE^i%6>\ amount of share capital 股本额
';V(sRU@ amount of sums assured 承保款额
[i[G" %Q amount of variation 变动幅度
vZ
4Z+;. amount of vote 拨款数额
4 zghM< amount payable 应付款额
jIE> t5 fy amount receivable 应收款额
4,9AoK)yp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=1^a/ analysis 分析
ih `/1 n ancillary risk 附属风险
#%VprcEK annual account 周年帐目；周年帐目报表；年度决算；年结
T Uhp annual accounting date 年结日期
(Br$(XJoK} annual allowance 每年免税额；年积金；年度津贴；年津
`.;7O27A^% annual balance 年度余额
DHpU?;|3 annual disposable income 每年可动用收入
m6V1m0M annual estimates 周年预算
L 5T )_iQ5 annual fee 年费
^
vI| annual general meeting 周年大会
nR/; uTTz annual growth rate 年增率；每年增长率
,r5<v_ annual long-term supplement 长期个案每年补助金
..FUg"sSO annual pensionable emolument 可供计算退休金的年薪
3iYz<M annual report 年报
.Q" 3 [ Annual Report on the Consumer Price Index 《消费物价指数年报》
OdQ >h$ gZ annual return 周年报表；周年申报表；每年报税表格
o0 -e,F> u Annual Return Rules 《周年报表规则》
XBhWj\`(T annual review of consumer prices 每年消费物价回顾
QOuy (GY
annual roll-forward basis 逐年延展方式
bI[!y#_z4 annual salary 年薪
N-^\X3X annual statement 年度报表；年度决算表
/iif@5lw{ 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
+Smv<^bW annuitant 年金受益人
|}Mkn4 annuity 年金
sxL;o >{ annuity contract 年金合约
]wne2 WXE annuity on human life 人寿年金
mXc/sh")X antecedent debt 先前的债项
5K'EuI) ante-dated cheque 倒填日期支票
7i{Rn K6* anticipated expenditure 预期开支
rQ}4\PTi
anticipated net profit 预期纯利
+a zPpGZ= anticipated revenue 预期收入
PB>p"[ap4 anti-inflation measure 反通货膨胀措施
~b\7 qx_a9 anti-inflationary stance 反通货膨胀立场
JoW*) 3Z apparent deficit 表面赤字
_zh}%#6L apparent financial solvency 表面偿债能力
UShn)3 F apparent partner 表面合伙人
'5ky< application for personal assessment 个人入息课税申请书
XyS#6D application of fund 资金应用
Y@eHp-[ application to release as liquidator and to destruct the books of accounts and documents
H[ @}ri < 申请免除清盘人职务及毁灭帐簿与文件
R'dF<&Kj| appointed actuary 委任精算师
&4*&L.hPM^ appointed auditor 委任核数师；委任审计师
CcY.8|HT appointed trustee 委任的受托人
%>I!mD"X\ appointer 委任人
!P@u4FCs apportioned pro rata 按比例分摊
yfTnj: Fz apportionment 分配；分摊
n_ Um)GI> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u;J= g apportionment formula 分摊方程式
EfDo%H^!j apportionment of estate duty 遗产税的分摊
?; )(O 2p appraisal 估价；评估
vCH >Fj"7 appreciable growth 可观增长
^e@c
Ozt appreciable impact 显着影响
gEKJrAA appreciable increase 可观增长
}/c.>U appreciation 增值；升值
S-2xe?sb appreciation against other currencies 相对其他货币升值
?Tuh22J{Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
) 2S0OY. appreciation tax 增值税
""pJ O 6bI appropriation 拨款；拨用；拨付
$ L</{bXW appropriation account 拨款帐目
2IjqT L Appropriation Bill 拨款法案
hN\E8"To appropriation-in-aid system 补助拨款办法
w41#? VC/ approved assets 核准资产
!c6 lP'U approved basket stock 认可一篮子证券
1< \cMY6 approved budget 核准预算
7/Lbs approved charitable donation 认可慈善捐款
czMLvPXRx approved charitable institution 认可慈善机构
bSz6O/A/ approved currency 核准货币；认可货币
!YJdi~q
approved estimates 核准预算
A X'(xb, approved estimates of expenditure 核准开支预算
}i[i{lKj approved overseas insurer 核准海外保险人
twgU ru approved overseas trust company 核准海外信托公司
0?p_|X'_ approved pooled investment fund 核准汇集投资基金
Y2<#%@%4 approved provident fund scheme 认可公积金计划
hNx`=D9[7 approved provision 核准拨款
d0- }Xl approved redeemable share 核准可赎回股份
}$qy_Esl approved regional stock 认可地区性证券
"Wi`S; approved retirement scheme 认可退休金计划
$Z{ fKr approved subordinated loan 核准附属贷款
wCmwH=O arbitrage 套戥；套汇；套利
|lJXI:G G arbitrageur 套戥者；套汇者
/2l 4'Q= arbitrary amount 临时款项
r }hj,Sq' arrangement 措施；安排；协定
\XRViG,|5 arrears 欠款
(|U+ (~PJ arrears of pay 欠付薪酬
t9 m`K9.\ arrears of revenue 逾期未收税款；逾期未收的帐项
s ^)W?3t] articles of association 组织章程；组织细则；组织章程细则
.\U +`>4av Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ZLL0 6p ascertainment of profit 确定利润
Nq*\{rb "Asia Clear" “亚洲结算系统”
0w+hf3K+: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c"O\fX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L7D'wf Asian Development Fund [ADF] 亚洲发展基金
g"T~)SQP Asian dollar bond 亚洲美元债券
?Fi-,4 Asian dollar market 亚洲美元市场
f[|xp?ef Asian dollar rate 亚洲美元利率
TqQ>\h"&_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0eQ5LG?) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ORtl ~V' asked price 沽盘；喊价；索价；卖方报价
|q I_9#M\( assessable income 应评税入息
m7M *)N8 assessable loss 应评税亏损
WX0@H[$i# assessable profit 应评税利润
R1P ,0 Yf assessable value 应评税值
WO)K*c1F assessed profit 估定利润
p~3CXmUc~ assessed value 经评估价值
R o-Mex2 assessment 评税；评定；估价；评税单
H[>_LYZ8 assessment number 评税编号；估价编号
U Ciq'^, assessment of additional tax 补加税评税
1]hMA\x assessment of performance 业绩评估；实绩评价
)3..7ht3^5 Assessor 评税主任
<CA
lJ asset price bubbles 资产价格泡沫
5lU`o asset-backed securities 具资产保证的证券
!/jx4 w~R assets accretion 资产增值
\!S C; assets and liabilities 资产与负债
(9cIU2e assets betterment statement 资产递增表；资产改进表
^1Yx'ua' assets lending 实物放款；有抵押贷款
JWn9&WK assets of the company passing on the death 死者去世时转移的公司资产
&0>{mq}p,: assets pledged as security for liabilities 用作负债抵押的资产
e9%6+ 9Y assets portfolio 资产投资组合
%djx0sy assets price 资产价格
! prU!5- assets quality 资产质素
dvL '>'g assets realization 资产变现
<|2_1[,sl assets refinancing arrangement 资产再集资安排
Kjf#uU.7 assets securitization 资产证券化
"\> 3mVOb assets situated outside Hong Kong 在香港以外地方的资产
iOJ gZu P assets stripping 削减资产；拆卖资产
}VFSF/\^ assets value 资产值
c89RuI `B~ assignee 承让人
5m Fi)0={y assignment 转让；转让书；转让契
:_e.ch:4 assignment of interest 权益转让
ax 3:rl assignment of letters patent and trade mark 专利证书及商标转让
Q]|+Y0y}X assignment of property 物业转让；物业转让书
.qVdo+M%F assignment right 转让权
2<98 8F assignor 转让人
LZ oth+: associate 有联系的人；有关连人士；相联者；合伙人；联系人
Aga7X@fV( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hVG akp9WE associate member 附属会员
ho(Y?'^t3 associated body corporate 相联法人团体
_O rE{ associated company 相联公司；联属公司
Y/$SriC_+' associated corporation 相联法团
-Z;:_"&9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Jhj]rsGk 公认会计师公会〔英国〕
H/L3w|2+ Association of Futures Exchange Brokers 香港期货经纪协会
Z2$-},i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+pF z&)? association of underwriters 承保人组织
N7;E 2 X assumption of control 接管
i5AhF\7F9 assurance 担保；保险；转易；转易书
-_314j=`/ assurance of interest 权益的转易
+QHhAA $ at 19XX price 按一九ＸＸ年价格计算
u{3KV6MS at a discount 按赔价计算；按贴水价格计算；打折扣
S((8DSt* at a premium 按溢价计算；按升水价格计算
He]F~GX P at call 通知付款；按通知
ntF(K/~Y at constant market price 按固定市价计算
GB
!3Z at constant price 按固定价格计算
"^trHh8= at cost 按成本计算
~z
aV. 3# at current market price 按当时市价计算；按现时市价计算
d@w
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Yb 6\+ }th at factor cost 按要素成本计算；按生产要素成本计算
6C3y+@9 at money-of-the-day price 按付款当日价格计算
#|e <l1 F at or better 按指定或较佳价位〔买卖指令〕
F;_; lRAb at par 按面值计算；平价
5o72X k at sight 见票即付
>)5vsqGZaK at the close 按收市盘
;J5oO$H+68 at the opening 按开市盘
3; M!]9ms attestation 见证；见证条款
3 $kZu at-the-money option 平价期权
&G"]v]V attorney 受权人；受托代表人
XSxya .1 attornment 新拥有人承认书
1/fvk attributable profit 可归属利润
-~-2 g attributable share value 可归属股份价值
'{+hti,Lh Auckland Stock Exchange 奥克兰证券交易所
_rR.Y3N auction 拍卖
*Z0}0<
D@Z auctioneer 拍卖商
@ + 2Zt% audit 审计；核数
V2y[IeS Q Audit Commission 审计署
P `oR-D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D=OU 61AA 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〕
>N3{* W audit review 帐目审查
MD
On; Af> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
au7BqV!uL audited account 审计帐目；经审计的帐目
q MUqd}=P audited annual account 经审计的周年帐目
g_x<+3a audited balance sheet 经审计的资产负债表
'+eP%Y [W% auditor 核数师；核数主任；审计师
h] =chz auditor's certificate 核数师证明书；审计师证明书
)l"0:1I g auditor's report 核数师报告；审计师报告
S4(I YnwN Aussie bond 澳元债券
S_QDYnF)` austerity budget 紧缩预算
t^[{8,N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o _CVZ Australia All Ordinaries Index 澳洲所有普通股票指数
y~d W=zO Australian Dollar [AUD] 澳元
r'!l`
gm,S Australian Options Market 澳大利亚期权市场
*CG2sA eB Australian Securities Commission 澳洲证券事务监察委员会
S2NsqHJr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YW 'Y=* Australian Stock Exchange 澳大利亚证券交易所
iKK=A.g Austrian Schilling [ATS] 奥地利先令
dqkkA/1 authentication 认证；鉴证
|/s.P NP2 authority to purchase 委托购买证；委购书
Mfz5:' authorization 认可；核准；授权；授权书
F?dTCa authorization by direction 指示授权
980+Y authorization by instruction 指令授权
^*r ${Nj authorization by warrant 令状授权
Oh^X^*I$@ authorization of unit trust 单位信托的认可
8%NX)hZyq} authorized agent 指定代理人
q"cFw${ authorized capital 法定资本
|z4 /4Y@ authorized clerk 出市员
c]LH. authorized dealer 认可交易商
e Jwr authorized financial institution 认可财务机构
L"Gi~:z authorized fund 认可基金
*[U:'o `67 authorized fund house 获授权的基金公司；认可基金公司
q+DH2&E' authorized institution 认可机构
fg9sZ%67]\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z_H2 L"Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2Fh_ authorized insurer 获授权保险人；获认可承保人
& p%,+| authorized investment 特准投资项目
z=xHk |+' authorized person 获授权人
h}oQr0"c authorized representative 获授权代表
'L m
`L<` authorized share capital 法定股本
H z6H,h automated quotation system 自动报价系统
b'&pJ1]]} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j NY8) w_ 自动交易系统〔香港期货交易所有限公司〕
]@f6O *&= automatic adjustment mechanism 自动调整机制
i" )_M|
automatic adjustment system 自动调整系统
l?~ci
;lG Automatic Clearing House 自动票据交换所
lz*PNT{E automatic exchange rates accumulation system 自动化汇率累集系统
w iq{ Jo# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}iC~B } automatic teller machine [ATM] 自动柜员机
:@/fy}! autopay 自动转帐
pqs)ueu available assets 可用资产
W@G[ gS\T available fiscal reserve 现存财政储备
i~,k2*o available profit 可用利润
Zu$f[U)X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pta%%8": average 平均；平均数；海损
|B n=$T] average basic salary 平均基本薪金
.$yw;go3 average consumer expenditure 平均消费开支；一般消费开支
Q\oUZnD$= average cost 平均成本
}}2 kA average cost of land production 增辟土地平均成本
pFK
|4u average daily turnover 平均每日成交额
(kHR$8GFM average daily wage rate 平均每日工资率
j@ "`!uPz average expenditure pattern 平均开支模式
bXW)n<y average growth rate 平均增长率
J.&q[ average net fixed assets 固定资产平均净值
SUEw5qitB average of relatives 相对价格平均数
7HJv4\K average price 平均价格
</%H 'V@ average propensity to consume 平均消费倾向；一般消费倾向
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vlGr5# average propensity to save 平均储蓄倾向；一般储蓄倾向
9t[278B6 average rate 平均率
WNx^Rg"
>' average revenue 平均收入；平均收益
ZChY:I$< average stock 平均库存；平均存货
4A&e+kz&:R average yearly rent 平均年租
{$t*Mb0 avoidance of double taxation 避免双重课税
BuYDw*. avoidance of tax 避税
