A:
*?Oh%.HgF A share Ａ股；甲类股份
e\#aQ1?" abatement of tax 减税；减扣免税额
$Q|6W &?[; ABN AMRO Bank N.V. 荷兰银行
TJcHqzcUc above-the-line expenditure 线上项目支出；经常预算支出
SA"4|#3>7 above-the-line receipt 线上项目收入；经常预算收入
,LOx! ABSA Asia Limited 南非联合亚洲有限公司
6QHUBm2 absolute change 绝对数值变更
V[8!ymi0 absolute expenditure 实际开支
Y 3V2} absolute guideline figure 绝对准则数字
!! 6@r|. absolute interest 绝对权益
`^g-2~ absolute order of discharge 绝对破产解除令
0p,_?3nX absolute profit margin 绝对利润幅度
J, h' eY5 absolute value 实值；绝对值
5OT Za>H absolutely vested interest 绝对既得权益
%h_N%B$7c1 absorbed cost 已吸收成本；已分摊成本
D1 ]?f` absorption 吸收；分摊；合并
8XfOM f~d` absorption rate 吸收率；摊配率；分摊率
svC m }` ACB Finance Limited 亚洲商业财务有限公司
EAs^i+/ acceptable form of reciprocity 合理的互惠条件
RR`\q >| acceptable rate 适当利率；适当汇率
zYis~ + acceptance agreement 承兑协议
D.F1^9Q acceptance for honour 参加承兑
3ug>,1:6- acceptor 承兑人；接受人；受票人
2_6@&2 acceptor for honour 参加承兑人
s ld cI@Z accident insurance 意外保险
9y\Ik/ Accident Insurance Association of Hong Kong 香港意外保险公会
UOe@R|79q accident insurance scheme 意外保险计划
M (} T\R accident year basis 意外年度基准
+ >tSO!}[ accommodation 通融；贷款
,]@Sytky accommodation bill 通融票据；空头票据
t,~feW, accommodation party 汇票代发人
Ch=jt*0 account balance 帐户余额；帐户结余
+n YF9z2 account book 帐簿
3 cH^
,F account collected in advance 预收款项
5uM`4xkj account current book 往来帐簿
vQ5rhRG)E account of after-acquired property 事后取得的财产报告
e{Mkwi+j account of defaulter 拖欠帐目
5 yL"=3&+ account payable 应付帐款
t,5AoK/NL9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
`j6O account receivable 应收帐款
k
c L
+ account receivable report 应收帐款报表
sEa| 2$ account statement 结单；帐单；会计财务报表
JWQd6JQ_~V account title 帐户名称；会计科目
yTWicW7i accountant's report 会计师报告
j3 o?B Accountant's Report Rules 会计师报告规则
_ bCIVf` accounting and auditing procedure 会计与审计程序；会计与核数程序
) C#>@W Accounting Arrangements 《会计安排》
UJ)( Sw accounting basis 会计基础
OQ3IkE`G accounting by Official Receiver 破产管理署署长呈交的帐目
b\SB Accounting Circular 《会计通告》
o^d accounting class 会计类别
m7cG ]a~ a accounting date 记帐日期；会计结算日期
fo;^Jg. accounting for money 款项核算
m.yt?` Accounting Officer 会计主任
,_'Z Jlx accounting period 会计报告期；会计期
@
&GA0;q0t accounting policy 会计政策；会计方针
RHI?_gf& accounting practice 会计惯例
y<ZT~ e accounting principle 会计准则
4g+o/+6!4 accounting record 会计记录
ad<ZdO*h accounting report 会计报告
Xq$9H@. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D'Ki y Accounting Society of China 中国会计学会
;k =`J accounting statement 会计报表
1:Raa 5 accounting system 会计制度；会计系统
Zyr Vv\' accounting transaction 会计事项；帐务交易
]%( X }]} accounting treatment 会计处理
_10I0Z0 accounting year 会计年度
|Mnc0Fgvy, accretion 增值；添加
8$ _8Yva"e accrual 应计项目；应累算数目
_.GHtu/I accrual basis 应计制；权责发生制
+qa^K%K accrual basis accounting 应计制会计；权责发生制会计
!$0ozDmD accrue 应累算；应计
e$-Y>D d accrued benefit 应累算利益
\ `?4PQ accrued charges 应计费用
|zp}u (N accrued cumulative preference share dividend 应累算的累积优先股股息
@(m?j1!M accrued expenses 应累算费用
ZY)&Fam} accrued interest payable 应付利息；应计未付利息
)%I6 2<N,z accrued interest receivable 应收利息；应计未收利息
1[(/{CClB accrued right 累算权益
\2 [ accruing profit 应累算的利润
qD (dAU accumulated fiscal reserve 累积财政储备
KhNE_.
Z accumulated profit 累积利润；滚存溢利
{G-y 7y+E accumulated reserve 累积储备
iB*1Y y0DC accumulation of surplus income 累积收益盈余
tIW~Ng acquired assets 既得资产
j[$+hh3: acquisition 收购；购置；取得
RAoY`AWI acquisition cost 购置成本
q:P44`Aq acquisition expenses 购置费用
rVb61$ acquisition of 100% interest 收购全部股权
}ho6 acquisition of control 取得控制权
]L!:/k,=S acquisition of fixed assets 购置固定资产
q!) nSD acquisition of shell “买壳”
A{wSO./3 acquisition price 收购价
5eX+9niY act of God 天灾
7;ddzxR4 acting partner 执事合伙人
u/HNXJ7M`9 active market 买卖活跃的市场；交投畅旺的市场；旺市
e~G u m active partner 积极参与的合伙人
p~<d8n4UH active trading 交投活跃
(p? B= actual circulation 实际流通
Y-P?t+l actual cost 实际成本
xU;Q ~( actual expenditure 实际开支；实际支出
5J*h7 actual income 实际入息；实际收入；实际收益
A ~ wVY actual market 现货市场
pLpWc~# actual price 现货价；实际价格
a_Z[@W actual profit 实际利润
~J1UzUxX2 actual quotation 实盘；实际价位；实际报价
K;~I ;G
actual year basis 按实际年度计算
u [L sH actuals 实货
6;}W )S actuarial investigation 精算调查
0?,%B? A8O actuarial principle 精算原则
?[hk h8| actuarial report 精算师报告
90
pt'Jg Actuarial Society of Hong Kong 香港精算学会
~ =c[? : actuarial valuation 精算师估值
N'M+Z=!
actuary 精算师
'8"$ :y ad referendum agreement 暂定协议；有待覆核的协定
hW iBLip,z ad valorem duty 从价税；按值征税
\a GTi
pB ad valorem duty system 从价税制
fTV3lyk ad valorem fee 从价费
T@on
ue7 ad valorem tariff 从价关税
DZU} p additional allowance 额外免税额
@HP7$U" additional amount for unexpired risk 未过期风险的额外款额
$McbVn)~f additional assessable profit 补加应评税利润
@<=<?T> 1 additional assessment 补加评税
0`kaT
?> additional commitment 额外承担
K7] +. f additional commitment vote 额外承担拨款
*l8:%t\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t|cTl/i
4 additional dependent parent allowance 供养父母额外免税额
u\ }"l2 r additional provision 额外拨款
Xs$UpQo
additional stamp duty 附加印花税
Mzj|57:gx additional tax 补加税罚款；补加税款
"S0WFP\P+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Tf.DFfV#y adjudged bankrupt 被裁定破产
Yi#U~ h adjudicated bankrupt 裁定破产人
M>|R&v adjudication fee 裁定费；评定印花税额手续费；评估契据费
McRfEF \ adjudication of bankruptcy 裁定破产；宣告破产
~| =goHmm[ adjudication of insolvency 裁定无力偿还债务
@x/D8HK2 adjusted actual 经调整的实数；调整后的实数
wT^Q O^. adjusted current assets 经调整的流动资产；调整后的流动资产
S,^)\=v adjusted figure 经调整的数字；调整后的数额
r(
8!SVX adjusted liabilities 经调整的负债；调整后的负债
1zJ) x? adjusted loss 经调整的亏损；调整后的亏损
"' ]|o ~B 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>yqq' adjusted profit 经调整的利润；调整后的利润
//- ;uEO adjusted surplus 经调整的盈余额；调整后的盈余额
U<.,"`=l adjusted value 经调整的价值；调整后的价值
$g]'$PB adjustment 调整；修订；理算〔保险〕
(b;*8 adjustment centre 调剂中心
'mE!,KeS; adjustment lag 调整过程的时间差距；调整时差
t(5PKD#~Dc adjustment mechanism 调整机制
Zf8_ko;|:- adjustment of loss 亏损调整
6,Y<1b*|Vo adjustment process 调整过程；调整程序
VgcLG ]tE[ adjustment range 调整幅度
<P1x3 administered exchange rate 受管制汇率
{|/y/xYgy' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@hj5j;NHK administration expenses 行政费用
0m&W: c administration fee 手续费；行政费
{K >}eO:K administration in bankruptcy 破产管理
yDe#,|- p administration order 遗产管理令
*BAR` +;U administrator 管理人；遗产管理人
b&E9xD/;r administrator of the estate 遗产管理人
NKE,}^C admission of debt 债项承认书
N9 gbj%+ admission of proof 接纳债权证明
y-^m advance 放贷款项；垫付款项；预支款项；预付款项
Gil mJ2< advance account 暂支帐目；预付款帐户
Kz2s{y~? advance compensation 预付补偿金
s|o+
Im advance from shareholder 股东垫款
4~mmP.c advance pending reimbursement 预支以待日后付还
^Qa!{9o[ advanced economy 先进经济体系
0 iTh |K0 advancement 预付；预付财产
qfl #ki`, advances warrant 垫款令
`w#p 8vR advancing 贷出
31k2X81;a adverse balance 逆差
Tt\G y adverse exchange 逆汇
(|.rEaTA[1 advertisement addressed to shareholders 在报章刊登的致股东通告
oS Apa advice for collection 托收通知书
<t"|wYAa_ advice of drawing 提款通知书；汇票通知书
IO}53zn<l advice of payment 付款通知
><3!J+<? Advisory Committee [Securities and Futures Commission]
D:vX/mf;7 谘询委员会〔证券及期货事务监察委员会〕
~mK|~x01@ Advisory Committee on Diversification 经济多元化谘询委员会
9 Aq\1QC affidavit 誓章；遗产申报誓章
!OL[1_-4|K affidavit of no receipt 述明无收款的誓章
Y>To k|PV affiliate 联号；联营公司；附属公司
"=3bL>\ < affiliated company 附属公司；联号；联营公司
% Ae43 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
IH$ZPux affordability 负担能力
qB8R4wCf African Development Bank [AfDB] 非洲开发银行
CH+mzy after-acquired property 事后取得的财产
GLE"[!s]f after-hours dealing 市后交易
%e%VHHO| after-tax profit 税后盈利；税后利润；税后溢利
Ue2%w/Yo agency agreement 代理协议
n(?BZ'&!O agency expenses 代理机构的开支
Gsa~zGN agency fee 代理费
0m
7_#g4$L Agency Law 《代理法》
Va3/#is' agent 代理人；承销人
8 a, pDE agent of company 公司代理人
L@>$
A w agent's fee 代理人费；经纪费
x4%1P w aggregate 总计；总数；总体数字
[ T!0ka aggregate amount 总款额；总额
+jN%w{^= aggregate assets and liabilities 总体资产与负债
5tQZf'pHfd aggregate at constant price 按固定价格计算的总体数字
5><KTya?= aggregate demand 总需求
l/g6Tv `w aggregate gross position 总持仓量
.}e Pm( aggregate limit 总限额
d}--} &r aggregate of salaries tax 合计薪俸税
a5nA'=|}i aggregate performance 总体表现；总体业绩
FoB^iA6 e aggregate supply 总体供应
g vu1 aggregate surplus 总盈余
l[u=_uaYl aggregate total 整体总额
_fE$KaP aggregate value 总值；合计价值
$,
@,(M`i} aggregated basis 合计基准
X &s"}Hf aggregated net chargeable income 合计应课税入息实额
6&s"
"J)3 aggregation 合并计算；合计；总和
/+ Q3JS( aggregation of incomes of husband and wife 夫妇入息合并计算
8qWN~Gk1p{ aggregation of property 财产的总和
AO scewQ agio 差价；贴水
((cRe6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
W}a CU ~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
" `Mowp* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
> xie+ ^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tv'=xDCp 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
83g$k
9lG. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s5
($b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$
n"*scyI agreement for a settlement 授产协议
wjc & S'[ agreement for assignment 转让协议
w~wg [d agreement for sale 售卖协议；买卖协议
"'v^X!" agreement for sale and purchase 买卖协议
T3,}CK#O agreement for the payment of interest 支付利息协议
L . DD agreement for the repayment of money 还款协议
+\)a p agreement of reinsurance 再保险协议
cT(=pMt8> Agricultural Bank of China 中国农业银行
W\5PsGUsv air passenger departure tax 飞机乘客离境税
l _g JC. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(L'|n *Cr airport tax 机场税
Qs\*r@6? alcohol duty 酒精税
8"yZS)0 9
alienation 让与；让渡；转让
Wf:LY L alimony 生活费；赡养费
pX?/=T@ Bw All Ordinaries Index [AOI] 所有普通股指数
,jq:%Y[KZ all risks 全险；综合险
:b`ywSp` All Sales Record for Stock Market 《股票市场成交报告》
5N(OW:M Allied Capital Resources Limited 新联财务有限公司
xZ(ryE% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}BI|M_q.1~ allocation letter 拨款信件
kcG_ n allocation of fund 分配款项；预留款项
H7dT6`<~Y allocation of profit 利润分配；溢利分配
k keD t+^ allocation warrant 拨款令
ODNZLCB~t allotment 分配；配股
gAr=fq-| allotment notice 股份配售通知；配股通知
]8/g[Ii allotment of shares 股份分配
0,5)L\{
R allowable 可获宽免；免税的
-OXC;y allowable business loss 可扣除的营业亏损
V_/.]zQA allowable expenses 可扣税的支出
Y1R?, 5 allowance 免税额；津贴；备抵；准备金
Yan}H}Oq allowance for debts 债项的免税额
9Yd"Y- allowance for depreciation by wear and tear 耗损折旧免税额
`lA _knS allowance for funeral expenses 殡殓费的免税额
:JIJ!X n) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0)rayzv allowance for repairs and outgoings 修葺及支出方面的免税额
bYBE h n allowance to debtor 给债务人的津贴
$Ts; o alteration of capital 资本更改
i|[**P alternate trustee 候补受托人
],s{%a5wC amalgamation 合并
sf"vi i,1A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t-Uo ambit of charges 征税范围；收费范围
[,56oMd~ amended valuation 经修订的估值
TyY%<NCIb American Commodities Exchange 美国商品交易所
BlfadM; American Express Bank Limited 美国运通银行
|8?e4yVd American Stock Exchange 美国证券交易所
l 1vI amortization 摊销
DR7 JEE amount due from banks 存放银行同业的款项
?azcWf z0 amount due from banks abroad 存放海外银行同业的款项
3 # "!Hg amount due from holding companies 控股公司欠款
4 (XV )QR amount due from local banks 存放本港银行同业的款项
qL4s@<|~ amount due to banks 银行同业的存款
Z rv:uEl amount due to banks abroad 海外银行同业的存款
o 3 JSh= amount due to holding companies 控股公司存款
"h-ZwL amount due to local banks 本港银行同业的存款
_p^$.\k" amount due to outport banks 外埠银行同业的存款
dngG= amount for note issue 发行纸币的款额
M $f6. j amount of bond 担保契据的款额
h43py8v amount of consideration 代价款额
L7]o^p{g}Q amount of contribution 供款数额
'0w</g amount of indebtedness 负债款额
i>O8q%BnJ amount of principal of the loan 贷款本金额
2N{^V?: amount of rates chargeable 应征差饷数额
4W#DLip9 amount of share capital 股本额
+{0v@6<(02 amount of sums assured 承保款额
{kr BAz& amount of variation 变动幅度
%,(X R` amount of vote 拨款数额
9oY E amount payable 应付款额
0D Lw amount receivable 应收款额
ohjl*dw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2Z>8ROv^X analysis 分析
uS5G(} [ ancillary risk 附属风险
25 cJA4 annual account 周年帐目；周年帐目报表；年度决算；年结
(hEg&@ annual accounting date 年结日期
(67byO{ annual allowance 每年免税额；年积金；年度津贴；年津
u+^KP>rM( annual balance 年度余额
f,x;t-o+R annual disposable income 每年可动用收入
yLPP6_59$ annual estimates 周年预算
l <p(zLR annual fee 年费
C1>zwU_z o annual general meeting 周年大会
05:?5M4}; annual growth rate 年增率；每年增长率
@C%6Wo4l3 annual long-term supplement 长期个案每年补助金
ST2:&xH( annual pensionable emolument 可供计算退休金的年薪
OG9 '[o`8 annual report 年报
;; 6$d{ Annual Report on the Consumer Price Index 《消费物价指数年报》
Lt
^*L% x annual return 周年报表；周年申报表；每年报税表格
Gt)ij?~ Annual Return Rules 《周年报表规则》
w' E(9 gV annual review of consumer prices 每年消费物价回顾
F ^Bk @ annual roll-forward basis 逐年延展方式
v: veKA annual salary 年薪
yf7 |/M annual statement 年度报表；年度决算表
}2 Tq[rl~s 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
z'*"iaX<c annuitant 年金受益人
W1521: annuity 年金
$01csj annuity contract 年金合约
&u~Pp=k v annuity on human life 人寿年金
y)"rh /; antecedent debt 先前的债项
#0PZa$kM(o ante-dated cheque 倒填日期支票
S+"Bq:u" anticipated expenditure 预期开支
TOhWfl; anticipated net profit 预期纯利
mfG m>U anticipated revenue 预期收入
IEfYg( c0U anti-inflation measure 反通货膨胀措施
E*h!{)z@F anti-inflationary stance 反通货膨胀立场
YmpaLZJ apparent deficit 表面赤字
AOJ[/YpM apparent financial solvency 表面偿债能力
!C h1q apparent partner 表面合伙人
,Js-'vX application for personal assessment 个人入息课税申请书
0'
oXA'L-J application of fund 资金应用
F]t=5
-O< application to release as liquidator and to destruct the books of accounts and documents
+u&[ j/ 申请免除清盘人职务及毁灭帐簿与文件
P a eq appointed actuary 委任精算师
s/.P/g%tA> appointed auditor 委任核数师；委任审计师
wqi0%Cu* appointed trustee 委任的受托人
Z~<=I }@ appointer 委任人
~> N63I6 apportioned pro rata 按比例分摊
8Ihl}aguW apportionment 分配；分摊
jZC[_p; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IJt'[&D apportionment formula 分摊方程式
d14 n > apportionment of estate duty 遗产税的分摊
G$2@N6 appraisal 估价；评估
8N+T=c appreciable growth 可观增长
>c Lh $;l appreciable impact 显着影响
} %z%}V@(& appreciable increase 可观增长
;>L8&m)R5 appreciation 增值；升值
0ckmHv appreciation against other currencies 相对其他货币升值
P@f# DX
) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"}wO<O6[ appreciation tax 增值税
v K[%c A" appropriation 拨款；拨用；拨付
K yyVO" appropriation account 拨款帐目
_9JFlBx Appropriation Bill 拨款法案
hO&_VCk appropriation-in-aid system 补助拨款办法
D6H?*4f] approved assets 核准资产
$8 x b|S[ approved basket stock 认可一篮子证券
p_(En4QSH approved budget 核准预算
rlGv6)vb approved charitable donation 认可慈善捐款
gO)":!_n W approved charitable institution 认可慈善机构
)$1>6C \ approved currency 核准货币；认可货币
C JER&"em7 approved estimates 核准预算
a +cDH approved estimates of expenditure 核准开支预算
gb|;]mk*" approved overseas insurer 核准海外保险人
-jy0Kl/p approved overseas trust company 核准海外信托公司
J8i,[,KcE approved pooled investment fund 核准汇集投资基金
~\8(+qIv%f approved provident fund scheme 认可公积金计划
i/sk U9 approved provision 核准拨款
KPI96P approved redeemable share 核准可赎回股份
3h:y[Vm#9y approved regional stock 认可地区性证券
g njhy 1o approved retirement scheme 认可退休金计划
J{.UUw9Agd approved subordinated loan 核准附属贷款
s'oNW arbitrage 套戥；套汇；套利
tv.<pP9-C arbitrageur 套戥者；套汇者
K, I arbitrary amount 临时款项
k@un}}0r arrangement 措施；安排；协定
w#[cGaIB arrears 欠款
3fp&iz arrears of pay 欠付薪酬
n=bdV(?4 arrears of revenue 逾期未收税款；逾期未收的帐项
;Xy=;Z.]i articles of association 组织章程；组织细则；组织章程细则
2 ,F9P+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'5 ~cd ascertainment of profit 确定利润
\D y|}LE "Asia Clear" “亚洲结算系统”
PCHspe9!y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-F[@)$L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`:;q4zi j; Asian Development Fund [ADF] 亚洲发展基金
E_a BDiyDf Asian dollar bond 亚洲美元债券
x(vQ %JC Asian dollar market 亚洲美元市场
($kw*H{Ah^ Asian dollar rate 亚洲美元利率
mHHlm<?] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W.?/p ~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E "}@SaB- asked price 沽盘；喊价；索价；卖方报价
: S3+UT assessable income 应评税入息
|5tZ*$nGa assessable loss 应评税亏损
(or"5}\6- assessable profit 应评税利润
R6O v assessable value 应评税值
z-606g assessed profit 估定利润
<y] 67:"<v assessed value 经评估价值
Uu5(/vw] assessment 评税；评定；估价；评税单
flo$[]`.7 assessment number 评税编号；估价编号
d_M+W@{ assessment of additional tax 补加税评税
w\YS5!P,V assessment of performance 业绩评估；实绩评价
, d,2Q Assessor 评税主任
8ZVQM7O asset price bubbles 资产价格泡沫
a
\1QnCy asset-backed securities 具资产保证的证券
%Qlc?Wl: assets accretion 资产增值
%:d7Ts&?Z assets and liabilities 资产与负债
t+iHsCG)> assets betterment statement 资产递增表；资产改进表
;//9,x9;t assets lending 实物放款；有抵押贷款
U:C:ugm assets of the company passing on the death 死者去世时转移的公司资产
*k}m?;e sb assets pledged as security for liabilities 用作负债抵押的资产
xNf}f 9 l assets portfolio 资产投资组合
MCmb/.&wu assets price 资产价格
xdm \[s assets quality 资产质素
{]<c6*gQ assets realization 资产变现
\ agZ D+ assets refinancing arrangement 资产再集资安排
T5."3 i assets securitization 资产证券化
1.F&gP)9 assets situated outside Hong Kong 在香港以外地方的资产
rBNVI;JZW assets stripping 削减资产；拆卖资产
o #e8
Piw assets value 资产值
hc[ K
VLpS assignee 承让人
5 tQz!M assignment 转让；转让书；转让契
hj9TiH/+ assignment of interest 权益转让
Td|u@l4B assignment of letters patent and trade mark 专利证书及商标转让
GQn:lu3j: assignment of property 物业转让；物业转让书
oNyYx6q:Q assignment right 转让权
WC`h+SC`. assignor 转让人
?gl&q+mv associate 有联系的人；有关连人士；相联者；合伙人；联系人
0bDc
4m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B5;%R0 1A associate member 附属会员
d"9tP&
Q associated body corporate 相联法人团体
>8"Svt$ associated company 相联公司；联属公司
&Mk!qE<:N associated corporation 相联法团
]=q auf>3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
oCa Ymi=: 公认会计师公会〔英国〕
&sWr)>vs Association of Futures Exchange Brokers 香港期货经纪协会
p8~lG uH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!%,7*F( association of underwriters 承保人组织
jU j\<aW assumption of control 接管
P3&s<mh assurance 担保；保险；转易；转易书
ORs :S$Nt$ assurance of interest 权益的转易
A _zCSRF, at 19XX price 按一九ＸＸ年价格计算
2!J#XzR0W at a discount 按赔价计算；按贴水价格计算；打折扣
II=`=H{ at a premium 按溢价计算；按升水价格计算
7 H at call 通知付款；按通知
y9 {7+] at constant market price 按固定市价计算
Z^&G9I# at constant price 按固定价格计算
~R
w1 at cost 按成本计算
T+}|$/Tv at current market price 按当时市价计算；按现时市价计算
'K ?h6?# at current price 按当时价格计算；按现时价格计算
S)W xTE 9 at factor cost 按要素成本计算；按生产要素成本计算
(BVqmi{ at money-of-the-day price 按付款当日价格计算
C
e -ru) at or better 按指定或较佳价位〔买卖指令〕
tb +gCs'D at par 按面值计算；平价
(XO=W+<' at sight 见票即付
#:gd9os : at the close 按收市盘
G;G*!nlWf at the opening 按开市盘
0!\C@wnH attestation 见证；见证条款
l/'GbuECm at-the-money option 平价期权
f=F:Af! attorney 受权人；受托代表人
A*y4<'}< attornment 新拥有人承认书
2 d[q5p attributable profit 可归属利润
L/tpT?$fi attributable share value 可归属股份价值
?$f.[;mh Auckland Stock Exchange 奥克兰证券交易所
4H-eFs%5 auction 拍卖
yxt"vm;
auctioneer 拍卖商
:W *yfhLt audit 审计；核数
<T}U 3lL^ Audit Commission 审计署
L7C ;l,ot Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s|Mo3_> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
|u > (~6 audit review 帐目审查
x.+T65X~4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%R c#/y audited account 审计帐目；经审计的帐目
JY,$B-l audited annual account 经审计的周年帐目
Zd[rn:9\ audited balance sheet 经审计的资产负债表
Ek)drt7c y auditor 核数师；核数主任；审计师
t{]Ew4Y4%O auditor's certificate 核数师证明书；审计师证明书
U6M ~N0)Yr auditor's report 核数师报告；审计师报告
;
j!dbT~5 Aussie bond 澳元债券
U #[&( austerity budget 紧缩预算
1!v{#w{u7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!/XNp QP Australia All Ordinaries Index 澳洲所有普通股票指数
!< p, G`r Australian Dollar [AUD] 澳元
u5oM;#{@- Australian Options Market 澳大利亚期权市场
d?*] /ZiR Australian Securities Commission 澳洲证券事务监察委员会
PEf yHf7` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}HoCfiE=X Australian Stock Exchange 澳大利亚证券交易所
e'3V4iU] Austrian Schilling [ATS] 奥地利先令
="voJgvw authentication 认证；鉴证
Tz @=N] D authority to purchase 委托购买证；委购书
J?8Mo=UZz authorization 认可；核准；授权；授权书
_Vr- bpAf authorization by direction 指示授权
v76Gwu $ d authorization by instruction 指令授权
W@T \i2r$z authorization by warrant 令状授权
{c Xr!N^K authorization of unit trust 单位信托的认可
&>JP.//spi authorized agent 指定代理人
o P`l)` authorized capital 法定资本
GT P'js authorized clerk 出市员
Tx;a2:6\[ authorized dealer 认可交易商
Z3S+")^ authorized financial institution 认可财务机构
>O-KJZ'GV authorized fund 认可基金
+8Lbz^# authorized fund house 获授权的基金公司；认可基金公司
zXY8:+f authorized institution 认可机构
ZyGoOk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[:y:_ECs6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T8o](:B~ authorized insurer 获授权保险人；获认可承保人
m)Plv+R} authorized investment 特准投资项目
fqgp{( `@> authorized person 获授权人
6g V*G authorized representative 获授权代表
#r'M fTr authorized share capital 法定股本
>(Y CZ automated quotation system 自动报价系统
<YaT r9%w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
LiG$M{ 0 自动交易系统〔香港期货交易所有限公司〕
&i5@4,p y9 automatic adjustment mechanism 自动调整机制
vjS`;^9 automatic adjustment system 自动调整系统
E_ns4k#uG Automatic Clearing House 自动票据交换所
S< 0 &V automatic exchange rates accumulation system 自动化汇率累集系统
eY<<Hld Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iO k ;o= automatic teller machine [ATM] 自动柜员机
8o~
NJ 6 autopay 自动转帐
<mn[- available assets 可用资产
\d@5*q available fiscal reserve 现存财政储备
BHY8G06 available profit 可用利润
VQ 9A/DH/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
FzInIif average 平均；平均数；海损
*fg2bz<~[B average basic salary 平均基本薪金
+RooU?Aq average consumer expenditure 平均消费开支；一般消费开支
7:jLZ!mgi average cost 平均成本
7f>=-sv average cost of land production 增辟土地平均成本
t(z]4y average daily turnover 平均每日成交额
=D`8,n [ average daily wage rate 平均每日工资率
Scrj%h%[ average expenditure pattern 平均开支模式
xo[o^go average growth rate 平均增长率
v;]rFc#Px[ average net fixed assets 固定资产平均净值
$mQ0w~:@ average of relatives 相对价格平均数
up5f] :! average price 平均价格
A=<7*E average propensity to consume 平均消费倾向；一般消费倾向
2HeX( rB average propensity to save 平均储蓄倾向；一般储蓄倾向
&,&+p0CSI! average rate 平均率
hXTfmFy{n average revenue 平均收入；平均收益
WNyW1?" average stock 平均库存；平均存货
4aXIRu%#7 average yearly rent 平均年租
1/}H
0\9' avoidance of double taxation 避免双重课税
>#]A 2, avoidance of tax 避税
