A:
weC$\st:D A share Ａ股；甲类股份
; 1K[N0xE abatement of tax 减税；减扣免税额
}ex2tkz ABN AMRO Bank N.V. 荷兰银行
@%@uZqQ4 above-the-line expenditure 线上项目支出；经常预算支出
,6?L .L above-the-line receipt 线上项目收入；经常预算收入
p%5RE%u ABSA Asia Limited 南非联合亚洲有限公司
knZee!FA7
absolute change 绝对数值变更
_
v\=ag absolute expenditure 实际开支
T:S+P t~ absolute guideline figure 绝对准则数字
n?vrsqmZ absolute interest 绝对权益
a%DnRkRr absolute order of discharge 绝对破产解除令
tn201TDZ]= absolute profit margin 绝对利润幅度
xS]=WO* absolute value 实值；绝对值
Ak[} s|,) absolutely vested interest 绝对既得权益
u$d
T^c absorbed cost 已吸收成本；已分摊成本
%{s<h6{R absorption 吸收；分摊；合并
# (B <n absorption rate 吸收率；摊配率；分摊率
dN
J2pfvv ACB Finance Limited 亚洲商业财务有限公司
EX UjdJs" acceptable form of reciprocity 合理的互惠条件
s<LF=qGu acceptable rate 适当利率；适当汇率
/qA\|'~ acceptance agreement 承兑协议
h\a fO acceptance for honour 参加承兑
2ku \R 7 acceptor 承兑人；接受人；受票人
GGsDR%U acceptor for honour 参加承兑人
uqPa gt< accident insurance 意外保险
0t ?: Accident Insurance Association of Hong Kong 香港意外保险公会
4v cUHa|4 accident insurance scheme 意外保险计划
!},_,J~(| accident year basis 意外年度基准
_ ] veTAV accommodation 通融；贷款
w=I8f}( accommodation bill 通融票据；空头票据
rI) op1K accommodation party 汇票代发人
57^ X@ra$ account balance 帐户余额；帐户结余
j-@3jFu account book 帐簿
_v:t$k #sN account collected in advance 预收款项
` WIv|S account current book 往来帐簿
\wqi_[A account of after-acquired property 事后取得的财产报告
3G|n `dj account of defaulter 拖欠帐目
g H5E+J_ $ account payable 应付帐款
21x?TZa account payee only [A/C payee only] 只可转帐；存入收款人帐户
&=y)C/u account receivable 应收帐款
rkh+$*t@i7 account receivable report 应收帐款报表
#Q}`kFB` account statement 结单；帐单；会计财务报表
-R@mnG
5 account title 帐户名称；会计科目
5]DgfwX accountant's report 会计师报告
'Y{ fah Accountant's Report Rules 会计师报告规则
<z+5+h|^ accounting and auditing procedure 会计与审计程序；会计与核数程序
^w'y>uFM Accounting Arrangements 《会计安排》
W3K?K- accounting basis 会计基础
=n|n %N4 Y accounting by Official Receiver 破产管理署署长呈交的帐目
H@o 3u>} Accounting Circular 《会计通告》
Hy~kHBIL accounting class 会计类别
=Is.T accounting date 记帐日期；会计结算日期
f]N2 (eM
accounting for money 款项核算
)OxcJPo Accounting Officer 会计主任
Cc7PhoPK accounting period 会计报告期；会计期
45fk+# accounting policy 会计政策；会计方针
;2 -% IA , accounting practice 会计惯例
57*`y'C W accounting principle 会计准则
1 i #
.h$ accounting record 会计记录
;(AVZ xCM accounting report 会计报告
ew8 f7S[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s
8O"U% Accounting Society of China 中国会计学会
g Oa L4tu accounting statement 会计报表
W=j accounting system 会计制度；会计系统
r kOL Ti[$ accounting transaction 会计事项；帐务交易
v;4l*)$) accounting treatment 会计处理
D0NSzC Hx accounting year 会计年度
w3oh8NRs_ accretion 增值；添加
GqB]^snh accrual 应计项目；应累算数目
\UZlFE accrual basis 应计制；权责发生制
H0tj Bnu
accrual basis accounting 应计制会计；权责发生制会计
;^VLx)q accrue 应累算；应计
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accrued benefit 应累算利益
5{ ?J 5 accrued charges 应计费用
L} r#KfIb accrued cumulative preference share dividend 应累算的累积优先股股息
<pzCpF< accrued expenses 应累算费用
^)|8N44O accrued interest payable 应付利息；应计未付利息
P:,@2el accrued interest receivable 应收利息；应计未收利息
CsfGjqpf accrued right 累算权益
t@dv$W2
" accruing profit 应累算的利润
;
C/:$l accumulated fiscal reserve 累积财政储备
I6!~(ND7 accumulated profit 累积利润；滚存溢利
VnqgN accumulated reserve 累积储备
LDilrG) accumulation of surplus income 累积收益盈余
V80BO#Pk acquired assets 既得资产
N, N9K acquisition 收购；购置；取得
M:&g5y& acquisition cost 购置成本
$mf Z{ acquisition expenses 购置费用
"_!D
b&AH acquisition of 100% interest 收购全部股权
-DWyKR= j" acquisition of control 取得控制权
^lA Dq'] acquisition of fixed assets 购置固定资产
w<}kY|A"=- acquisition of shell “买壳”
Z]U"i 1lA acquisition price 收购价
UqJ}5{r t act of God 天灾
S3Q^K.e? acting partner 执事合伙人
Q7u/k$qN active market 买卖活跃的市场；交投畅旺的市场；旺市
E8$k}I active partner 积极参与的合伙人
%NH#8#';2 active trading 交投活跃
!$}:4}5 6F actual circulation 实际流通
`x b\ ) actual cost 实际成本
PHZ+u@AA6@ actual expenditure 实际开支；实际支出
/K!&4mK actual income 实际入息；实际收入；实际收益
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actual market 现货市场
954!ED|F( actual price 现货价；实际价格
l;+nL[%` actual profit 实际利润
TV&:`kH actual quotation 实盘；实际价位；实际报价
9@'^}c# actual year basis 按实际年度计算
}2@Aj actuals 实货
dY|~" 6d) actuarial investigation 精算调查
b@6hGiqx actuarial principle 精算原则
u`K)dH, actuarial report 精算师报告
R<* c Actuarial Society of Hong Kong 香港精算学会
l~_] k actuarial valuation 精算师估值
3W& f^* actuary 精算师
d2cslD d ad referendum agreement 暂定协议；有待覆核的协定
"$@>n(w ad valorem duty 从价税；按值征税
;!RS q'L1 ad valorem duty system 从价税制
?%)G %2
ad valorem fee 从价费
F6g)2&e{/ ad valorem tariff 从价关税
by*?PhfF additional allowance 额外免税额
1W@ C]n 4 additional amount for unexpired risk 未过期风险的额外款额
K'/ ,VALp additional assessable profit 补加应评税利润
[9}D+k F additional assessment 补加评税
aXOW +$, additional commitment 额外承担
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7Sz$Eq additional commitment vote 额外承担拨款
c%?31 t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}MW7,F additional dependent parent allowance 供养父母额外免税额
8:D|[u;iG additional provision 额外拨款
yaDK_fk additional stamp duty 附加印花税
l*l?aI additional tax 补加税罚款；补加税款
0ZRIi70u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S9cAw5E(yN adjudged bankrupt 被裁定破产
7 IEG%FY
T adjudicated bankrupt 裁定破产人
nu=yE$BN{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
moo p.}O< adjudication of bankruptcy 裁定破产；宣告破产
NA=I7I@ adjudication of insolvency 裁定无力偿还债务
"#ctT-g`6 adjusted actual 经调整的实数；调整后的实数
F=T} ;b adjusted current assets 经调整的流动资产；调整后的流动资产
A bqeZn adjusted figure 经调整的数字；调整后的数额
7dg2-4 adjusted liabilities 经调整的负债；调整后的负债
bi01] adjusted loss 经调整的亏损；调整后的亏损
Ne!0 `^`~ 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
V?yTJJ21X adjusted profit 经调整的利润；调整后的利润
PN(P$6 adjusted surplus 经调整的盈余额；调整后的盈余额
q3_ceXYU adjusted value 经调整的价值；调整后的价值
v@qU<\Y> adjustment 调整；修订；理算〔保险〕
~4T:v _Q7g adjustment centre 调剂中心
d_ [l{ adjustment lag 调整过程的时间差距；调整时差
0Z11V9Jk adjustment mechanism 调整机制
fV>12ici adjustment of loss 亏损调整
WVa-0; adjustment process 调整过程；调整程序
ktEdbALK adjustment range 调整幅度
)qq5WShMJ administered exchange rate 受管制汇率
jV)4+D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8lNkY`P7s administration expenses 行政费用
h<1pGQV administration fee 手续费；行政费
{ S$]I)tV administration in bankruptcy 破产管理
I1Jhvyd?$ administration order 遗产管理令
m-w K8]t9 administrator 管理人；遗产管理人
i 6DcLE administrator of the estate 遗产管理人
UN8]>#\ "` admission of debt 债项承认书
-wdd'G admission of proof 接纳债权证明
W Z_yaG$U advance 放贷款项；垫付款项；预支款项；预付款项
EE,57( advance account 暂支帐目；预付款帐户
Zf,9 k".'C advance compensation 预付补偿金
rBLcj;, advance from shareholder 股东垫款
SN Uq advance pending reimbursement 预支以待日后付还
=N~*`5|rk advanced economy 先进经济体系
I@M3u/7 advancement 预付；预付财产
izvwXC advances warrant 垫款令
l5/!0]/ advancing 贷出
-Uj3?W adverse balance 逆差
|[ 3%^!f \ adverse exchange 逆汇
GKg&lM!O$ advertisement addressed to shareholders 在报章刊登的致股东通告
3~ptD5@WF advice for collection 托收通知书
zF7*T?3b" advice of drawing 提款通知书；汇票通知书
=-dg]Ol8 advice of payment 付款通知
\Ctl(uj Advisory Committee [Securities and Futures Commission]
a49xf^{1"i 谘询委员会〔证券及期货事务监察委员会〕
"3Lq/mJYnZ Advisory Committee on Diversification 经济多元化谘询委员会
4?c4GT9(6S affidavit 誓章；遗产申报誓章
P2t9RCH affidavit of no receipt 述明无收款的誓章
n#dv BK0M affiliate 联号；联营公司；附属公司
-|WQs'%O affiliated company 附属公司；联号；联营公司
u]$e@Vw. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
fgW>~m.W affordability 负担能力
g~v>{F+u African Development Bank [AfDB] 非洲开发银行
-"} mmTa*< after-acquired property 事后取得的财产
sVNM#, after-hours dealing 市后交易
wj$WE3Y after-tax profit 税后盈利；税后利润；税后溢利
Rch?@O# J agency agreement 代理协议
H3Zs m)+: agency expenses 代理机构的开支
$%"?0S agency fee 代理费
d# >iFD+ Agency Law 《代理法》
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,~8V1 agent 代理人；承销人
Ni
Y.OwKr agent of company 公司代理人
H]<@\g*l@P agent's fee 代理人费；经纪费
o'*7I|7a aggregate 总计；总数；总体数字
=hq+9 R8= aggregate amount 总款额；总额
}M|,Z'@* aggregate assets and liabilities 总体资产与负债
B4kJ 7Pdny aggregate at constant price 按固定价格计算的总体数字
#bZT&YE^ aggregate demand 总需求
6b7 SA , aggregate gross position 总持仓量
.% {4B,d$ aggregate limit 总限额
NU/:jr.W# aggregate of salaries tax 合计薪俸税
'.5_L8 aggregate performance 总体表现；总体业绩
'(-SuaH49 aggregate supply 总体供应
`F,*NESv aggregate surplus 总盈余
Qs
#7<NQ aggregate total 整体总额
iR sK; )< aggregate value 总值；合计价值
w\`u |f;Aq aggregated basis 合计基准
+/|t8z FWs aggregated net chargeable income 合计应课税入息实额
fKkH
[ aggregation 合并计算；合计；总和
syB.Z-Cpd aggregation of incomes of husband and wife 夫妇入息合并计算
E%np-is{1 aggregation of property 财产的总和
]`H8r y2 agio 差价；贴水
tO8<N'TD 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》
+-d)/h.7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k=` `Avp? 《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》
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E%t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
M_ii 《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》
R\ZyS
)~l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r{
}&* Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d7i 0'R agreement for a settlement 授产协议
pdEUDuX agreement for assignment 转让协议
g|V md agreement for sale 售卖协议；买卖协议
)|Xi:Zd5> agreement for sale and purchase 买卖协议
4O1[D? )`x agreement for the payment of interest 支付利息协议
Lju)q6 agreement for the repayment of money 还款协议
/j(3 ~%]o4 agreement of reinsurance 再保险协议
t /Y)% N Agricultural Bank of China 中国农业银行
rJws# ^ ] air passenger departure tax 飞机乘客离境税
)DwHLaLW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x2@W,?oP m airport tax 机场税
0k):OVfm= alcohol duty 酒精税
rFl6xM;F alienation 让与；让渡；转让
ZT1IN6;8W alimony 生活费；赡养费
#}|g8gh All Ordinaries Index [AOI] 所有普通股指数
/+g)J0u all risks 全险；综合险
e%K
oecq All Sales Record for Stock Market 《股票市场成交报告》
ZgH(,g,TU Allied Capital Resources Limited 新联财务有限公司
~uRL+<.c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p*OpO&oodu allocation letter 拨款信件
]aqg{XdGt allocation of fund 分配款项；预留款项
DVLF8]5 allocation of profit 利润分配；溢利分配
f.Feo allocation warrant 拨款令
'pQ\ BH allotment 分配；配股
SZ3UR allotment notice 股份配售通知；配股通知
{(j1#9 +9 allotment of shares 股份分配
eR *y<K(d allowable 可获宽免；免税的
c$AwJhl^] allowable business loss 可扣除的营业亏损
l VR
a{._m allowable expenses 可扣税的支出
zM+eb| >cr allowance 免税额；津贴；备抵；准备金
%9Y3jB",2 allowance for debts 债项的免税额
,p 7W4;?4 allowance for depreciation by wear and tear 耗损折旧免税额
lJ$j[Y allowance for funeral expenses 殡殓费的免税额
TF7~eyLg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]46#u=y~3 allowance for repairs and outgoings 修葺及支出方面的免税额
F!pgec%]' allowance to debtor 给债务人的津贴
-FrNk> alteration of capital 资本更改
[Z$ E^QAP alternate trustee 候补受托人
`%nj$-W: amalgamation 合并
Y24H`
s1u/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sBV})8]K M ambit of charges 征税范围；收费范围
SdM@7%UK amended valuation 经修订的估值
C<u<:4^H American Commodities Exchange 美国商品交易所
-lDAxp6p American Express Bank Limited 美国运通银行
wOU\&u| American Stock Exchange 美国证券交易所
K]s*rPT/, amortization 摊销
*Z:'jV< amount due from banks 存放银行同业的款项
O[RivHCY amount due from banks abroad 存放海外银行同业的款项
uFl19 amount due from holding companies 控股公司欠款
Yp (F}<f? amount due from local banks 存放本港银行同业的款项
Yv ZcG3@c3 amount due to banks 银行同业的存款
m2h@* amount due to banks abroad 海外银行同业的存款
|| 0n%"h>i amount due to holding companies 控股公司存款
x-%4-) amount due to local banks 本港银行同业的存款
z [9f amount due to outport banks 外埠银行同业的存款
=/zb$d cz amount for note issue 发行纸币的款额
wM
aqR"% amount of bond 担保契据的款额
m. EIMuj amount of consideration 代价款额
k/]4L!/ T amount of contribution 供款数额
5i|DJ6 amount of indebtedness 负债款额
RP|/rd]-k amount of principal of the loan 贷款本金额
Rt=zqfJ amount of rates chargeable 应征差饷数额
C0v1x=(xiM amount of share capital 股本额
zC< k4[ . amount of sums assured 承保款额
9Impp5`/B amount of variation 变动幅度
e$=UA% amount of vote 拨款数额
k?7V#QW( amount payable 应付款额
>.4mA O amount receivable 应收款额
L$rMfe S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O4lHR6M2 analysis 分析
bjCO@t ancillary risk 附属风险
1
|T{RY5 annual account 周年帐目；周年帐目报表；年度决算；年结
).l`N&_peM annual accounting date 年结日期
mA2L~=v# annual allowance 每年免税额；年积金；年度津贴；年津
pB0p?D)n annual balance 年度余额
Ae[Na: G+ annual disposable income 每年可动用收入
SSo7
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+p"}F PIK annual fee 年费
X" m0|| annual general meeting 周年大会
'ugc=-0pd annual growth rate 年增率；每年增长率
AAW])c`. annual long-term supplement 长期个案每年补助金
}fT5(+ Wo annual pensionable emolument 可供计算退休金的年薪
aTL u7C\-e annual report 年报
R;l;;dC= Annual Report on the Consumer Price Index 《消费物价指数年报》
Svqj@@_f annual return 周年报表；周年申报表；每年报税表格
1~aP)q Annual Return Rules 《周年报表规则》
:XFr"aSt annual review of consumer prices 每年消费物价回顾
%pG^8Q()
annual roll-forward basis 逐年延展方式
2>+(OL4l annual salary 年薪
}"x#uG annual statement 年度报表；年度决算表
e !2SO*O 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
=9yh<'583 annuitant 年金受益人
cN 3 !wE annuity 年金
xP+`scv*m# annuity contract 年金合约
)Bw}T annuity on human life 人寿年金
~;S antecedent debt 先前的债项
JG/Pc1aK ante-dated cheque 倒填日期支票
{'@`: p&3r anticipated expenditure 预期开支
6 @A'N(I=O anticipated net profit 预期纯利
'^!#* O anticipated revenue 预期收入
A }3dx!?7j anti-inflation measure 反通货膨胀措施
1W r,E#+C anti-inflationary stance 反通货膨胀立场
euiP<[|h= apparent deficit 表面赤字
R(AS$<p{!> apparent financial solvency 表面偿债能力
AC&)FY apparent partner 表面合伙人
sD ,=_q@ application for personal assessment 个人入息课税申请书
slTE. application of fund 资金应用
N> jQe application to release as liquidator and to destruct the books of accounts and documents
YG_|L[/# 申请免除清盘人职务及毁灭帐簿与文件
sOqT *gwr: appointed actuary 委任精算师
NpLZ
, |H appointed auditor 委任核数师；委任审计师
'zhv#&O appointed trustee 委任的受托人
L.?QZN%cN appointer 委任人
ng hpWODq apportioned pro rata 按比例分摊
K
7 OIT2- apportionment 分配；分摊
E< Y!BT[X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lW|`8ykp apportionment formula 分摊方程式
)lZoXt_3 apportionment of estate duty 遗产税的分摊
x:$ xtu appraisal 估价；评估
of=N+
W appreciable growth 可观增长
\k
6'[ln appreciable impact 显着影响
JnIE6@g<y appreciable increase 可观增长
z5p5=KOb appreciation 增值；升值
2!Qg1h M appreciation against other currencies 相对其他货币升值
)_olJCdaP^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%k'>bmJ appreciation tax 增值税
'\M]$`Et appropriation 拨款；拨用；拨付
R8-=N +hX appropriation account 拨款帐目
8I[=iU7]l Appropriation Bill 拨款法案
`?G&w.Vs appropriation-in-aid system 补助拨款办法
G e7Uety approved assets 核准资产
E?-
~*T approved basket stock 认可一篮子证券
r yNe=9p approved budget 核准预算
&u2H^ j approved charitable donation 认可慈善捐款
J9-n3o approved charitable institution 认可慈善机构
&WNIL13DK approved currency 核准货币；认可货币
gA }?X approved estimates 核准预算
hVIv-> approved estimates of expenditure 核准开支预算
:cvT/xhO approved overseas insurer 核准海外保险人
\ `;1[m approved overseas trust company 核准海外信托公司
I(H9 -!& approved pooled investment fund 核准汇集投资基金
Lpohc4 d[V approved provident fund scheme 认可公积金计划
:s*t \09V7 approved provision 核准拨款
zygH-3C7o approved redeemable share 核准可赎回股份
I0*N
"07n approved regional stock 认可地区性证券
hof> :Rk approved retirement scheme 认可退休金计划
lK_T%1Gz approved subordinated loan 核准附属贷款
,bzC| AK arbitrage 套戥；套汇；套利
&F:%y( ;{Y arbitrageur 套戥者；套汇者
)#8}xAjV arbitrary amount 临时款项
gBr /Y}I
arrangement 措施；安排；协定
bFhZSk ) arrears 欠款
xX|f{) < arrears of pay 欠付薪酬
#(QS5J&Qq arrears of revenue 逾期未收税款；逾期未收的帐项
_ (-i46x} articles of association 组织章程；组织细则；组织章程细则
_Q 'f^Kj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NxSSRv^rx ascertainment of profit 确定利润
IrUoAQ2xpG "Asia Clear" “亚洲结算系统”
EU
Z7?4o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
= ld!=II Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Hy5 6@jW+E Asian Development Fund [ADF] 亚洲发展基金
g/(BV7V Asian dollar bond 亚洲美元债券
W[ R`],x` Asian dollar market 亚洲美元市场
Cp+tcrd_s Asian dollar rate 亚洲美元利率
YYL3a=;`a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O`$\P lt|v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Lr 9E02 asked price 沽盘；喊价；索价；卖方报价
M3Qi]jO98 assessable income 应评税入息
9oIfSr,y assessable loss 应评税亏损
#0?3RP assessable profit 应评税利润
;66{S'*[ assessable value 应评税值
Xvk+ 1:D assessed profit 估定利润
X"vDFE`? assessed value 经评估价值
Qsw.429t assessment 评税；评定；估价；评税单
-BSO$'{7 assessment number 评税编号；估价编号
6v74mIRn'? assessment of additional tax 补加税评税
r9*6=*J| assessment of performance 业绩评估；实绩评价
8H1&=)M= Assessor 评税主任
nBLb1T asset price bubbles 资产价格泡沫
[aG asset-backed securities 具资产保证的证券
xs
)jO+. assets accretion 资产增值
&O#1*y
Z assets and liabilities 资产与负债
p"7[heExw assets betterment statement 资产递增表；资产改进表
r&ys?@+G assets lending 实物放款；有抵押贷款
qA[cF$CIl) assets of the company passing on the death 死者去世时转移的公司资产
7{l~\] 6d assets pledged as security for liabilities 用作负债抵押的资产
_[Sh`4`r assets portfolio 资产投资组合
rxs:) # ?A assets price 资产价格
R](cko= assets quality 资产质素
Q5l+- assets realization 资产变现
;U$Rd,T4S assets refinancing arrangement 资产再集资安排
*yY\d.6( assets securitization 资产证券化
M`8 c|*G assets situated outside Hong Kong 在香港以外地方的资产
oad /xbp@/ assets stripping 削减资产；拆卖资产
1|AY&u%fiP assets value 资产值
s}yN_D+V assignee 承让人
Sx (E'?] assignment 转让；转让书；转让契
&;`E3$> assignment of interest 权益转让
l_8ibLyo assignment of letters patent and trade mark 专利证书及商标转让
~3&hvm[IQ assignment of property 物业转让；物业转让书
N7KG_o% assignment right 转让权
d c_2 nF assignor 转让人
%mD{rG9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
uHRxV"@}[1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<r(D\rm D associate member 附属会员
0P!Fci/t associated body corporate 相联法人团体
th<>%e}5c associated company 相联公司；联属公司
6.$z!~8 associated corporation 相联法团
I~Qi):&x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.>~er?- 公认会计师公会〔英国〕
+F%tBUY{< Association of Futures Exchange Brokers 香港期货经纪协会
aT+w6{%Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
A0,e3gb association of underwriters 承保人组织
cct/mX2&~ assumption of control 接管
Sqyju3Yp assurance 担保；保险；转易；转易书
G:wO1f6 assurance of interest 权益的转易
C N}0( 2n at 19XX price 按一九ＸＸ年价格计算
NB86+2stu at a discount 按赔价计算；按贴水价格计算；打折扣
`B:hX eI at a premium 按溢价计算；按升水价格计算
$9xp@8b\_ at call 通知付款；按通知
c/ :k|x at constant market price 按固定市价计算
*~*"p)`< at constant price 按固定价格计算
5*Qzw[[= at cost 按成本计算
rY&#g%B6Fp at current market price 按当时市价计算；按现时市价计算
9 '(m"c_ at current price 按当时价格计算；按现时价格计算
c,M"a at factor cost 按要素成本计算；按生产要素成本计算
"` %UC# at money-of-the-day price 按付款当日价格计算
k,; (`L at or better 按指定或较佳价位〔买卖指令〕
[-81s!#mkw at par 按面值计算；平价
^#K^W V at sight 见票即付
NS TO\36 at the close 按收市盘
Ly R<cd$W at the opening 按开市盘
Fu\#:+5\ attestation 见证；见证条款
] 2ycJ >w at-the-money option 平价期权
ipt]qJFd attorney 受权人；受托代表人
)q\6pO@ attornment 新拥有人承认书
1jAuW~ attributable profit 可归属利润
Dkh=(+> < attributable share value 可归属股份价值
h0$ \JXk Auckland Stock Exchange 奥克兰证券交易所
Ke]'RfO\ auction 拍卖
@`Dh 7Q auctioneer 拍卖商
86dz Jh audit 审计；核数
V?`|Ha} Audit Commission 审计署
; XlCd[J< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t("koA=. 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〕
$
9E"{6;@ audit review 帐目审查
C7}iwklcsa Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`0w !& audited account 审计帐目；经审计的帐目
FFmXT/K"/j audited annual account 经审计的周年帐目
'aEN(Mdz1e audited balance sheet 经审计的资产负债表
8 ]O#L}" auditor 核数师；核数主任；审计师
v |pHbX auditor's certificate 核数师证明书；审计师证明书
9>vB,8 auditor's report 核数师报告；审计师报告
"gDk?w Aussie bond 澳元债券
aD6!x3c/ austerity budget 紧缩预算
wyAh%'V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Qv;b$by3 Australia All Ordinaries Index 澳洲所有普通股票指数
cf*~G x_l Australian Dollar [AUD] 澳元
s qj Dh Australian Options Market 澳大利亚期权市场
$?V YHkX Australian Securities Commission 澳洲证券事务监察委员会
KZaiy*>) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
De>,i%`Q,D Australian Stock Exchange 澳大利亚证券交易所
r?^L/ HGc Austrian Schilling [ATS] 奥地利先令
ymnK `/J!Q authentication 认证；鉴证
9y} J|z authority to purchase 委托购买证；委购书
*KU:D Y{ authorization 认可；核准；授权；授权书
V>UlL &V authorization by direction 指示授权
V%C'@m(/SZ authorization by instruction 指令授权
/Bk`3~]E> authorization by warrant 令状授权
6@FxPi9|# authorization of unit trust 单位信托的认可
vk M_a}%< authorized agent 指定代理人
)| 5mW authorized capital 法定资本
n* . <L authorized clerk 出市员
M-F{I%Vx authorized dealer 认可交易商
U_E t authorized financial institution 认可财务机构
beV+3HqB8 authorized fund 认可基金
9V IAOky- authorized fund house 获授权的基金公司；认可基金公司
="Az g8W authorized institution 认可机构
o>m*e 7l, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Pi,86? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&XXr5ne~C authorized insurer 获授权保险人；获认可承保人
Y;d qrA>@ authorized investment 特准投资项目
8|+@A1)&4 authorized person 获授权人
%j{*`} authorized representative 获授权代表
e"p){)*$ authorized share capital 法定股本
R?}%rP+^e automated quotation system 自动报价系统
89P7iSV#* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1$:O9 {F 自动交易系统〔香港期货交易所有限公司〕
} wJH@'0+ automatic adjustment mechanism 自动调整机制
l d5+/"$ automatic adjustment system 自动调整系统
X]\; f Automatic Clearing House 自动票据交换所
Y
7?q ` automatic exchange rates accumulation system 自动化汇率累集系统
d4A:XNKB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#&z'?x^a automatic teller machine [ATM] 自动柜员机
"-G7eGQ autopay 自动转帐
a\B?J available assets 可用资产
F+W{R+6 available fiscal reserve 现存财政储备
<u? \%iJ" available profit 可用利润
!QME!c>*$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/IH F average 平均；平均数；海损
?]+! gz1 average basic salary 平均基本薪金
SWT)M1O2 average consumer expenditure 平均消费开支；一般消费开支
ogV v 8Xb average cost 平均成本
Sg \+al7 average cost of land production 增辟土地平均成本
k[*> nE average daily turnover 平均每日成交额
&F'n
>QT9q average daily wage rate 平均每日工资率
uE.. 1N&* average expenditure pattern 平均开支模式
="AaC!E,W average growth rate 平均增长率
%"|W
qxv average net fixed assets 固定资产平均净值
j|[ >f average of relatives 相对价格平均数
0^F!-b^z average price 平均价格
$wl_ average propensity to consume 平均消费倾向；一般消费倾向
v[jg|s&6" average propensity to save 平均储蓄倾向；一般储蓄倾向
{Z>Mnw"R average rate 平均率
{qs>yQ6a:- average revenue 平均收入；平均收益
{c<cSrfI average stock 平均库存；平均存货
8LY^>. average yearly rent 平均年租
P\@efq@! avoidance of double taxation 避免双重课税
V~$?]Z %_ avoidance of tax 避税
