A:
:+_H%4+ A share Ａ股；甲类股份
/P3Pv"r|8] abatement of tax 减税；减扣免税额
6tVp%@ ABN AMRO Bank N.V. 荷兰银行
epk
C ' above-the-line expenditure 线上项目支出；经常预算支出
8[^b8^ above-the-line receipt 线上项目收入；经常预算收入
E]a,2{&8< ABSA Asia Limited 南非联合亚洲有限公司
l3MA&&++KF absolute change 绝对数值变更
2g) q
( absolute expenditure 实际开支
O>X!78]#K absolute guideline figure 绝对准则数字
^|rzqXW absolute interest 绝对权益
UeB St. absolute order of discharge 绝对破产解除令
'SG<F, [3 absolute profit margin 绝对利润幅度
-t`K Cf,0 absolute value 实值；绝对值
/*S6 /# absolutely vested interest 绝对既得权益
}F V_jJ absorbed cost 已吸收成本；已分摊成本
8nRxx`U\q absorption 吸收；分摊；合并
3:P "6mN absorption rate 吸收率；摊配率；分摊率
uchz<z1 ACB Finance Limited 亚洲商业财务有限公司
. sPa${ acceptable form of reciprocity 合理的互惠条件
Ba|76OBRJ acceptable rate 适当利率；适当汇率
$k3l[@;hE acceptance agreement 承兑协议
71yf+x L acceptance for honour 参加承兑
` >}e 5 acceptor 承兑人；接受人；受票人
Z o5.Yse acceptor for honour 参加承兑人
v/7iu*u accident insurance 意外保险
5l ( NX Accident Insurance Association of Hong Kong 香港意外保险公会
:,dO7dJi accident insurance scheme 意外保险计划
ApAHa]Ccp accident year basis 意外年度基准
(=i+ {
3`| accommodation 通融；贷款
FHu+dZ accommodation bill 通融票据；空头票据
_Nq7_iT0 accommodation party 汇票代发人
9"k^:} 8. account balance 帐户余额；帐户结余
=dI2j@}c account book 帐簿
1|\/2 account collected in advance 预收款项
M6b6lhg account current book 往来帐簿
)eSD5hOI) account of after-acquired property 事后取得的财产报告
.3 T#:Hl account of defaulter 拖欠帐目
tJY3k$YX account payable 应付帐款
lMBXD?,,J account payee only [A/C payee only] 只可转帐；存入收款人帐户
_NJq%-,' account receivable 应收帐款
.
!;K5U account receivable report 应收帐款报表
!"x&t F account statement 结单；帐单；会计财务报表
IOOAaa @( account title 帐户名称；会计科目
P"mD 73a accountant's report 会计师报告
!@-g9z Accountant's Report Rules 会计师报告规则
`~3y[j]kO accounting and auditing procedure 会计与审计程序；会计与核数程序
q--;5"=S Accounting Arrangements 《会计安排》
dD8f`*"*= accounting basis 会计基础
h wfKgsm accounting by Official Receiver 破产管理署署长呈交的帐目
Vnq&lz%QqC Accounting Circular 《会计通告》
U*6)/.J accounting class 会计类别
G+xdh accounting date 记帐日期；会计结算日期
4#y accounting for money 款项核算
Od:, r Accounting Officer 会计主任
5 }t}Wc8 accounting period 会计报告期；会计期
m2"~.iM8 accounting policy 会计政策；会计方针
nZ2mY!* accounting practice 会计惯例
PKM8MYvo accounting principle 会计准则
mN:p=.&
< accounting record 会计记录
x7]Yn'^' accounting report 会计报告
_7"G&nZ0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*^&2L,w Accounting Society of China 中国会计学会
wf xg@<WR accounting statement 会计报表
x ui.63/ accounting system 会计制度；会计系统
jQ s "8[=s accounting transaction 会计事项；帐务交易
$NtbI:e{ accounting treatment 会计处理
do1aH$Iw accounting year 会计年度
g0D(:_QXp: accretion 增值；添加
&u'$q
accrual 应计项目；应累算数目
n_/_Y >{M0 accrual basis 应计制；权责发生制
(E*eq-8 accrual basis accounting 应计制会计；权责发生制会计
!5P\5WF~Y accrue 应累算；应计
Z'vGX,: accrued benefit 应累算利益
Xn'{g accrued charges 应计费用
& O5 W accrued cumulative preference share dividend 应累算的累积优先股股息
6 :(*u{ accrued expenses 应累算费用
Q~A25Jf . accrued interest payable 应付利息；应计未付利息
Uva
b*9vX accrued interest receivable 应收利息；应计未收利息
B9RB/vHH accrued right 累算权益
=;9*gDf D accruing profit 应累算的利润
KU> $=Rd accumulated fiscal reserve 累积财政储备
wYrb P11 accumulated profit 累积利润；滚存溢利
E K)7g~ accumulated reserve 累积储备
L)cy&"L| accumulation of surplus income 累积收益盈余
EV W{!\8[ acquired assets 既得资产
y-TS?5Dr] acquisition 收购；购置；取得
L`$MOdF{_ acquisition cost 购置成本
^nYS @ acquisition expenses 购置费用
u2SnL$A7 acquisition of 100% interest 收购全部股权
#l6L7u0~wC acquisition of control 取得控制权
s ^]F4' acquisition of fixed assets 购置固定资产
WvN!8*XFM acquisition of shell “买壳”
y^# jM acquisition price 收购价
8# 9 d i act of God 天灾
L)5YX-? acting partner 执事合伙人
Jbud_.h9 active market 买卖活跃的市场；交投畅旺的市场；旺市
J3 oj }M* active partner 积极参与的合伙人
DL5`A?/ active trading 交投活跃
<wt#m`Za actual circulation 实际流通
#4ZDY,>Xi# actual cost 实际成本
t UJ m}+=> actual expenditure 实际开支；实际支出
J1^6p*]GX actual income 实际入息；实际收入；实际收益
R)AFaP | actual market 现货市场
Ub%al
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o!`.LL% actual profit 实际利润
!}D!_z,)u actual quotation 实盘；实际价位；实际报价
GB1[`U% actual year basis 按实际年度计算
uM\(# jZ actuals 实货
m/)Wn actuarial investigation 精算调查
}vRs n-E@ actuarial principle 精算原则
>bia
FK>t actuarial report 精算师报告
xHv<pza: Actuarial Society of Hong Kong 香港精算学会
'J (4 arN actuarial valuation 精算师估值
jJc?/1 jv actuary 精算师
HG2i^y ad referendum agreement 暂定协议；有待覆核的协定
=y; tOdj ad valorem duty 从价税；按值征税
;O*y$|+PA ad valorem duty system 从价税制
&wbe^Wp ad valorem fee 从价费
T#.5F7$u ad valorem tariff 从价关税
l I&%^> additional allowance 额外免税额
;F@N2j#
additional amount for unexpired risk 未过期风险的额外款额
Ixhe86-:T additional assessable profit 补加应评税利润
k# 8,:B2 additional assessment 补加评税
p m+_s]s, additional commitment 额外承担
(c `t'e additional commitment vote 额外承担拨款
pJC@}z^cw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PK#; \Zw additional dependent parent allowance 供养父母额外免税额
_7(>0GY additional provision 额外拨款
bE-{
U/; additional stamp duty 附加印花税
8}3dwr;- additional tax 补加税罚款；补加税款
_L mDF8Q( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`B{N3Kxbp adjudged bankrupt 被裁定破产
bq/*99`` adjudicated bankrupt 裁定破产人
zkXG%I4h adjudication fee 裁定费；评定印花税额手续费；评估契据费
H mt} @ adjudication of bankruptcy 裁定破产；宣告破产
.'md `@t adjudication of insolvency 裁定无力偿还债务
uFDJRQJ< adjusted actual 经调整的实数；调整后的实数
B w1ir adjusted current assets 经调整的流动资产；调整后的流动资产
P N ,pEk| adjusted figure 经调整的数字；调整后的数额
}Yt/e-Yg%r adjusted liabilities 经调整的负债；调整后的负债
xEN" "*Q adjusted loss 经调整的亏损；调整后的亏损
1$Rua adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
c"w}<8
adjusted profit 经调整的利润；调整后的利润
TAbd[:2{F adjusted surplus 经调整的盈余额；调整后的盈余额
c:0nOP adjusted value 经调整的价值；调整后的价值
xS%Z
adjustment 调整；修订；理算〔保险〕
@^8tk3$ Y adjustment centre 调剂中心
8A{n9>jrb adjustment lag 调整过程的时间差距；调整时差
A;nrr1-0 adjustment mechanism 调整机制
"oZ-W?IK E adjustment of loss 亏损调整
R} MdBE adjustment process 调整过程；调整程序
}W{rDc kv adjustment range 调整幅度
LeBuPR$ administered exchange rate 受管制汇率
w] b3,b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.
: Q[Z administration expenses 行政费用
t\ J5np administration fee 手续费；行政费
okfGd=
& administration in bankruptcy 破产管理
*oAv:8"iY administration order 遗产管理令
}eUeADbC administrator 管理人；遗产管理人
}gQ FWT administrator of the estate 遗产管理人
]~g6#@l admission of debt 债项承认书
+uMOT#KjR admission of proof 接纳债权证明
_5 'OQ'P2 advance 放贷款项；垫付款项；预支款项；预付款项
*I)o Dq3 advance account 暂支帐目；预付款帐户
qgd#BJ= advance compensation 预付补偿金
*-~B{2b< advance from shareholder 股东垫款
yyke"D advance pending reimbursement 预支以待日后付还
pI2g\cH> advanced economy 先进经济体系
qdoJIP{ advancement 预付；预付财产
c , a+u advances warrant 垫款令
%N 8/g ]`7 advancing 贷出
%[(DFutJY+ adverse balance 逆差
fC>3{@h}* adverse exchange 逆汇
~|+! xh advertisement addressed to shareholders 在报章刊登的致股东通告
et|QW;*L advice for collection 托收通知书
NZ:A?h2JR advice of drawing 提款通知书；汇票通知书
OZ\ ]6]L advice of payment 付款通知
~ B0L7}d Advisory Committee [Securities and Futures Commission]
a n K7j2 谘询委员会〔证券及期货事务监察委员会〕
6'6 "Ogu%' Advisory Committee on Diversification 经济多元化谘询委员会
J
[}8&sn affidavit 誓章；遗产申报誓章
`$j"nP F_ affidavit of no receipt 述明无收款的誓章
E- ,/@4k affiliate 联号；联营公司；附属公司
EU?)AxH^ affiliated company 附属公司；联号；联营公司
P?%kV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bp G`,[ affordability 负担能力
b#%s! African Development Bank [AfDB] 非洲开发银行
@i`*i@ g after-acquired property 事后取得的财产
~IvAnwQ' after-hours dealing 市后交易
iHy=92/Ww after-tax profit 税后盈利；税后利润；税后溢利
rbl EyCR agency agreement 代理协议
&6%%_Lw$ agency expenses 代理机构的开支
1 FTxbw@ agency fee 代理费
-QR&] U+ Agency Law 《代理法》
=Q985)Y& agent 代理人；承销人
U
X)k;h agent of company 公司代理人
% _xRS agent's fee 代理人费；经纪费
siveqz6h aggregate 总计；总数；总体数字
4qq+7B aggregate amount 总款额；总额
$]:yc n9l aggregate assets and liabilities 总体资产与负债
2 O\p` ,. aggregate at constant price 按固定价格计算的总体数字
# Vz9j aggregate demand 总需求
rj zRZ aggregate gross position 总持仓量
GKf,1kn s aggregate limit 总限额
RR h0G>* aggregate of salaries tax 合计薪俸税
WE""be 8 aggregate performance 总体表现；总体业绩
Xq`| '6]/ aggregate supply 总体供应
7FL! ([S5i aggregate surplus 总盈余
d~f_wN&r aggregate total 整体总额
J6Uo+0S aggregate value 总值；合计价值
*,g|I8?%VD aggregated basis 合计基准
rUjK1A{V aggregated net chargeable income 合计应课税入息实额
SaK aN#C aggregation 合并计算；合计；总和
g:0-` ,[ aggregation of incomes of husband and wife 夫妇入息合并计算
S]3K5Z| aggregation of property 财产的总和
J7:VRf|,?( agio 差价；贴水
}3sj{:z{ 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》
Pg[XIfBva Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*FoH '\= 《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》
,Bh!|H(?L1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e| x1Dq 《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》
6Yw;@w\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I}JC ~=`j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LQ T^1|nq agreement for a settlement 授产协议
J})G l agreement for assignment 转让协议
0BF'@r"; agreement for sale 售卖协议；买卖协议
HGqT"N Jr agreement for sale and purchase 买卖协议
wZv"tbAWLV agreement for the payment of interest 支付利息协议
'0QrM,B9 agreement for the repayment of money 还款协议
!1
:%!7 agreement of reinsurance 再保险协议
Le#>uWM Agricultural Bank of China 中国农业银行
M V dX air passenger departure tax 飞机乘客离境税
/VFh3n>I2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
IC& >PwXb airport tax 机场税
1<y(8 C6 alcohol duty 酒精税
=
GUgb2TAT alienation 让与；让渡；转让
;&mefaFlWp alimony 生活费；赡养费
Zpfsh2` All Ordinaries Index [AOI] 所有普通股指数
' S %?&4 all risks 全险；综合险
U .?N
All Sales Record for Stock Market 《股票市场成交报告》
_P6e%O8C# Allied Capital Resources Limited 新联财务有限公司
uE {r09^q\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(+SfDL$m allocation letter 拨款信件
o+{]&V->gN allocation of fund 分配款项；预留款项
-/ 5" Py allocation of profit 利润分配；溢利分配
DIrQ5C allocation warrant 拨款令
9FB k|g"U) allotment 分配；配股
u.!}s2wT# allotment notice 股份配售通知；配股通知
X2CpA;#;7l allotment of shares 股份分配
"u#,#z _ allowable 可获宽免；免税的
*F:f\9 allowable business loss 可扣除的营业亏损
)1#J4 allowable expenses 可扣税的支出
zfS0M allowance 免税额；津贴；备抵；准备金
u7Z-kZ allowance for debts 债项的免税额
hnOo T? V allowance for depreciation by wear and tear 耗损折旧免税额
[ PXv8K%]p allowance for funeral expenses 殡殓费的免税额
b +b]., allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;UU`k k allowance for repairs and outgoings 修葺及支出方面的免税额
FU ]jI[ allowance to debtor 给债务人的津贴
{lv@V*_Y0 alteration of capital 资本更改
SSCyq#dl$ alternate trustee 候补受托人
~`Uil= amalgamation 合并
{=3&_/9s){ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~m`j=ot ambit of charges 征税范围；收费范围
{,:yZ&( amended valuation 经修订的估值
= Ob-'Syg> American Commodities Exchange 美国商品交易所
`i~kW American Express Bank Limited 美国运通银行
^ l;N;5L American Stock Exchange 美国证券交易所
iX]tL:,~i amortization 摊销
LN =6u amount due from banks 存放银行同业的款项
*;E\,,Io amount due from banks abroad 存放海外银行同业的款项
8.`*O amount due from holding companies 控股公司欠款
},eV?eGj amount due from local banks 存放本港银行同业的款项
t,D7X1W amount due to banks 银行同业的存款
f2*e&+LjTP amount due to banks abroad 海外银行同业的存款
WdtZ{H amount due to holding companies 控股公司存款
$"e$#<g amount due to local banks 本港银行同业的存款
5t=7- amount due to outport banks 外埠银行同业的存款
msf%i ! amount for note issue 发行纸币的款额
t%S2D amount of bond 担保契据的款额
7 XM:4whw amount of consideration 代价款额
;W~H|M amount of contribution 供款数额
luvxwved amount of indebtedness 负债款额
"`6pF 8k amount of principal of the loan 贷款本金额
uV=ZGr#o amount of rates chargeable 应征差饷数额
C-2{<$2k amount of share capital 股本额
YY4XCkt amount of sums assured 承保款额
k-CW?= amount of variation 变动幅度
lE=&hba amount of vote 拨款数额
dbe\ YE amount payable 应付款额
f;{K+\T amount receivable 应收款额
4:zyZu3fm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rq(9w*MW: analysis 分析
bukdyo;l ancillary risk 附属风险
s:/Wz39SY3 annual account 周年帐目；周年帐目报表；年度决算；年结
#[ odjSb annual accounting date 年结日期
_&SST)Y| annual allowance 每年免税额；年积金；年度津贴；年津
A>9I E(C_ annual balance 年度余额
>;s!X(6 b annual disposable income 每年可动用收入
u{J\X$] annual estimates 周年预算
zg}#X6\G<_ annual fee 年费
v#^ _ | annual general meeting 周年大会
S UB rFsA annual growth rate 年增率；每年增长率
I+GP`=\ annual long-term supplement 长期个案每年补助金
j|-{*t{/x annual pensionable emolument 可供计算退休金的年薪
s#BSZP annual report 年报
"=Xky,k Annual Report on the Consumer Price Index 《消费物价指数年报》
r]3v.GZy annual return 周年报表；周年申报表；每年报税表格
MkK6.qV\z
Annual Return Rules 《周年报表规则》
r-e-2y7 annual review of consumer prices 每年消费物价回顾
K^m`3N" annual roll-forward basis 逐年延展方式
[wkSY>Gu annual salary 年薪
rnSrkn"j{ annual statement 年度报表；年度决算表
7W.z8>p 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
]^>RBegJBO annuitant 年金受益人
\Dx5= Lh annuity 年金
GeFu_7u!| annuity contract 年金合约
U-.A+#<IT9 annuity on human life 人寿年金
N2uTWT> antecedent debt 先前的债项
|-Q="7b% ante-dated cheque 倒填日期支票
k *ZYT6Z? anticipated expenditure 预期开支
fG" 4\A anticipated net profit 预期纯利
kN g{ anticipated revenue 预期收入
eW\C@>K e anti-inflation measure 反通货膨胀措施
bbG!Fg=qQ? anti-inflationary stance 反通货膨胀立场
bMGU9~CeJ apparent deficit 表面赤字
6[T)Q ^0` apparent financial solvency 表面偿债能力
FT;I|+H*P apparent partner 表面合伙人
os[i application for personal assessment 个人入息课税申请书
c~)H" n application of fund 资金应用
3g Q2wP*K application to release as liquidator and to destruct the books of accounts and documents
#,S0uA 申请免除清盘人职务及毁灭帐簿与文件
=`EVg>+^ appointed actuary 委任精算师
&B OG&ot appointed auditor 委任核数师；委任审计师
dTVh{~/ appointed trustee 委任的受托人
1 ~s$ < appointer 委任人
= `+c}i? apportioned pro rata 按比例分摊
p?,T%G+gqO apportionment 分配；分摊
N"Cd{ 3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
WqRaD=R->; apportionment formula 分摊方程式
5E!Wp[^ apportionment of estate duty 遗产税的分摊
?WBA:?=$58 appraisal 估价；评估
9jJ:T$} appreciable growth 可观增长
K)P].htw appreciable impact 显着影响
F7&Oc)f"B appreciable increase 可观增长
W 61nJ7@ appreciation 增值；升值
S<o\.&J appreciation against other currencies 相对其他货币升值
[pzo[0G 'v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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G8 appreciation tax 增值税
# XeEpdE appropriation 拨款；拨用；拨付
F* _ytL appropriation account 拨款帐目
>jRH<|Az Appropriation Bill 拨款法案
f^[u70c82 appropriation-in-aid system 补助拨款办法
w)<h$ <tU approved assets 核准资产
{s3 j}& approved basket stock 认可一篮子证券
AiUK#I approved budget 核准预算
*?R<gWCF approved charitable donation 认可慈善捐款
g E $@:j approved charitable institution 认可慈善机构
w= x
[=O approved currency 核准货币；认可货币
!=p^ @N7 approved estimates 核准预算
.B_a3K4'{^ approved estimates of expenditure 核准开支预算
YPmgR]=6 approved overseas insurer 核准海外保险人
( i@B+c approved overseas trust company 核准海外信托公司
?UBhM,;XK approved pooled investment fund 核准汇集投资基金
& d 6 approved provident fund scheme 认可公积金计划
+"3K)9H approved provision 核准拨款
` 7jdV approved redeemable share 核准可赎回股份
D {N,7kT approved regional stock 认可地区性证券
Stk'|-z approved retirement scheme 认可退休金计划
zuYz"-(L approved subordinated loan 核准附属贷款
x}7` Q:k= arbitrage 套戥；套汇；套利
X+'B*K$ arbitrageur 套戥者；套汇者
/9<62F@zJ" arbitrary amount 临时款项
ps M&r arrangement 措施；安排；协定
,K8(D<{ arrears 欠款
=P`l+k3 arrears of pay 欠付薪酬
y r
q) {W arrears of revenue 逾期未收税款；逾期未收的帐项
BE,H`G #h articles of association 组织章程；组织细则；组织章程细则
Nr fj[I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_<7e5VR ascertainment of profit 确定利润
!3Ed0h]Bfa "Asia Clear" “亚洲结算系统”
8gXf4A(N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~Aoo\fN_U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*:,y`! F=y Asian Development Fund [ADF] 亚洲发展基金
_ Bq [c Asian dollar bond 亚洲美元债券
q:3HU< Asian dollar market 亚洲美元市场
xf 4`+[ Asian dollar rate 亚洲美元利率
T`K4n U# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mAuN* ( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ct@i]}"` asked price 沽盘；喊价；索价；卖方报价
t 4FaU7 assessable income 应评税入息
5tcJ T z assessable loss 应评税亏损
&)F# cVB assessable profit 应评税利润
OO-b*\QW assessable value 应评税值
g6(u6%MD assessed profit 估定利润
zf?U q assessed value 经评估价值
a{!
8T assessment 评税；评定；估价；评税单
0RkiD8U5 assessment number 评税编号；估价编号
=Y<RG"]a&J assessment of additional tax 补加税评税
}NF7"tOL assessment of performance 业绩评估；实绩评价
#RVN 7-x Assessor 评税主任
$#HUxwx4 asset price bubbles 资产价格泡沫
X Frgnnt asset-backed securities 具资产保证的证券
">'`{mXew assets accretion 资产增值
J/ZC<dkYQ assets and liabilities 资产与负债
! /6KQ dF assets betterment statement 资产递增表；资产改进表
'/ GZ,~q assets lending 实物放款；有抵押贷款
rEY5,'?YHv assets of the company passing on the death 死者去世时转移的公司资产
l POcX'3\ assets pledged as security for liabilities 用作负债抵押的资产
=7 ${ bp! assets portfolio 资产投资组合
p'YNj3&u assets price 资产价格
z]0UW\S/ assets quality 资产质素
F'3-*> ]P assets realization 资产变现
ca?;!~%zA assets refinancing arrangement 资产再集资安排
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K2|/y assets securitization 资产证券化
+EP=uV9t assets situated outside Hong Kong 在香港以外地方的资产
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@n?W" assets stripping 削减资产；拆卖资产
ZE"Z_E;r assets value 资产值
XE.Y?{,R$ assignee 承让人
:Wmio\ assignment 转让；转让书；转让契
[B" CNnA assignment of interest 权益转让
WoX,F1 o assignment of letters patent and trade mark 专利证书及商标转让
~JSa]6:_+ assignment of property 物业转让；物业转让书
1xt N3{c assignment right 转让权
ZY{zFg9 assignor 转让人
^laf!kIP associate 有联系的人；有关连人士；相联者；合伙人；联系人
4KT-U6zNx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
UWW_[dJr associate member 附属会员
OE_> K w7q associated body corporate 相联法人团体
}q<% ![% associated company 相联公司；联属公司
"%fvA; associated corporation 相联法团
riY [p, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ma7@vD 公认会计师公会〔英国〕
;sfk @e c Association of Futures Exchange Brokers 香港期货经纪协会
E|5lm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M`gr*p association of underwriters 承保人组织
]q|^?C assumption of control 接管
< o.?T *Q9 assurance 担保；保险；转易；转易书
HzD=F3\r| assurance of interest 权益的转易
dRPX`%J at 19XX price 按一九ＸＸ年价格计算
&~a/Upz0]_ at a discount 按赔价计算；按贴水价格计算；打折扣
6 / &aBE= at a premium 按溢价计算；按升水价格计算
`6 `oLu\l at call 通知付款；按通知
>2@ a\ at constant market price 按固定市价计算
KvfZj at constant price 按固定价格计算
/%5X:*:H at cost 按成本计算
^. ;
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XY1b_uY at current price 按当时价格计算；按现时价格计算
`o,D[Jd at factor cost 按要素成本计算；按生产要素成本计算
LSN%k5G7. at money-of-the-day price 按付款当日价格计算
Tv`-h at or better 按指定或较佳价位〔买卖指令〕
kr6^6I. at par 按面值计算；平价
d@0& at sight 见票即付
{ 0 vHgi at the close 按收市盘
Nw|m"VLb at the opening 按开市盘
4> $weu^ attestation 见证；见证条款
M}*#{UV2 at-the-money option 平价期权
K_t! P attorney 受权人；受托代表人
U 2)y fhI attornment 新拥有人承认书
@N,I}_ 9- attributable profit 可归属利润
okv`v
({ attributable share value 可归属股份价值
Fu6~8uDV{{ Auckland Stock Exchange 奥克兰证券交易所
CxW -lU3G` auction 拍卖
sPUn" 7 auctioneer 拍卖商
cri.kr9Y audit 审计；核数
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u)AIvF{ Audit Commission 审计署
}ikJ a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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fSM6Vo 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Bq) aA )gF audit review 帐目审查
d:1TSJff%/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nw=mSW^E audited account 审计帐目；经审计的帐目
s0bWg$ audited annual account 经审计的周年帐目
yqKERdm audited balance sheet 经审计的资产负债表
I]OVzM auditor 核数师；核数主任；审计师
E]26a,^L auditor's certificate 核数师证明书；审计师证明书
b+qdl`V d auditor's report 核数师报告；审计师报告
A-XWG9nL Aussie bond 澳元债券
t:<dirw,o austerity budget 紧缩预算
>7^i>si Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[r"`r Bw Australia All Ordinaries Index 澳洲所有普通股票指数
\"^ .>+ Australian Dollar [AUD] 澳元
T($6L7 j9 Australian Options Market 澳大利亚期权市场
N&'05uWY} Australian Securities Commission 澳洲证券事务监察委员会
M,j3 z # Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h,W F'X+ Australian Stock Exchange 澳大利亚证券交易所
}9,^=g - Austrian Schilling [ATS] 奥地利先令
A/+bw CDP authentication 认证；鉴证
_]~= Kjp authority to purchase 委托购买证；委购书
jQLiqi` authorization 认可；核准；授权；授权书
%. +#e authorization by direction 指示授权
,@ *Srrw authorization by instruction 指令授权
u Y'77,G_J authorization by warrant 令状授权
i9%cpPrg8 authorization of unit trust 单位信托的认可
S0uEz;cE authorized agent 指定代理人
lqe71](sK8 authorized capital 法定资本
ddiBjp2.! authorized clerk 出市员
V=LJ_T"z0 authorized dealer 认可交易商
#0wH. \79 authorized financial institution 认可财务机构
%Yi^{ZrM authorized fund 认可基金
pg; y\} authorized fund house 获授权的基金公司；认可基金公司
x!@P|c1nKC authorized institution 认可机构
Y']D_\y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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rLL5< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6rD
Oa~< B authorized insurer 获授权保险人；获认可承保人
[O52Bn authorized investment 特准投资项目
/K2=GLl; authorized person 获授权人
!<P|:Oo*Dl authorized representative 获授权代表
E6FT* }Q authorized share capital 法定股本
mtQlm5l automated quotation system 自动报价系统
%oY=.Ok ] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Xzp!X({ 自动交易系统〔香港期货交易所有限公司〕
vuCl(/P` automatic adjustment mechanism 自动调整机制
*He%%pk automatic adjustment system 自动调整系统
"o
^cv Automatic Clearing House 自动票据交换所
~-.^eT kP automatic exchange rates accumulation system 自动化汇率累集系统
+~~&FO2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m2o)/ : automatic teller machine [ATM] 自动柜员机
|`50Tf\J autopay 自动转帐
u^ !c:RfE? available assets 可用资产
861!p%y5 available fiscal reserve 现存财政储备
_:Jra available profit 可用利润
^`&?"yj<z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Cm5:_K`;] average 平均；平均数；海损
R^*h|7)E average basic salary 平均基本薪金
!u; r<:g! average consumer expenditure 平均消费开支；一般消费开支
zu@5,AH average cost 平均成本
z#!}4@_i3 average cost of land production 增辟土地平均成本
ub* j&L=
average daily turnover 平均每日成交额
m)aNuQvy:Z average daily wage rate 平均每日工资率
fEB>3hI average expenditure pattern 平均开支模式
_Ka6! 9 average growth rate 平均增长率
D'!
v9} average net fixed assets 固定资产平均净值
v>&sb3I average of relatives 相对价格平均数
_poe{@h! average price 平均价格
aN/0'V|&ym average propensity to consume 平均消费倾向；一般消费倾向
}wh
sZ average propensity to save 平均储蓄倾向；一般储蓄倾向
= /b WS,= average rate 平均率
ojA i2uz average revenue 平均收入；平均收益
D@cv{
_M/ average stock 平均库存；平均存货
O0Vtvbj average yearly rent 平均年租
_FRwaFVJ3 avoidance of double taxation 避免双重课税
And|T 6u avoidance of tax 避税
