A:
Egmp8:nZl@ A share Ａ股；甲类股份
WOi+y abatement of tax 减税；减扣免税额
}U|0F#0$ ABN AMRO Bank N.V. 荷兰银行
Pye/o above-the-line expenditure 线上项目支出；经常预算支出
:QIf0*.O above-the-line receipt 线上项目收入；经常预算收入
Nr?CZFN# ABSA Asia Limited 南非联合亚洲有限公司
=rA]kGx absolute change 绝对数值变更
[@M o3]#\ absolute expenditure 实际开支
S4VM(~,o absolute guideline figure 绝对准则数字
l'7' G$v absolute interest 绝对权益
^ddC a absolute order of discharge 绝对破产解除令
>~jl0!2z@ absolute profit margin 绝对利润幅度
X3'd~!a) absolute value 实值；绝对值
iX- .mq$ absolutely vested interest 绝对既得权益
ai"N;1/1O| absorbed cost 已吸收成本；已分摊成本
8Y [4J XUK absorption 吸收；分摊；合并
BvP++,a&Sa absorption rate 吸收率；摊配率；分摊率
-?w3j9kk> ACB Finance Limited 亚洲商业财务有限公司
'&/~Sh$% acceptable form of reciprocity 合理的互惠条件
|_ OoD9,M acceptable rate 适当利率；适当汇率
z}F^HQ 1 acceptance agreement 承兑协议
2 TgS
) acceptance for honour 参加承兑
u Au'2M,_ acceptor 承兑人；接受人；受票人
XZT| ID_u" acceptor for honour 参加承兑人
O Ke
9/ ._ accident insurance 意外保险
# J^ >7v Accident Insurance Association of Hong Kong 香港意外保险公会
ogqKM_ accident insurance scheme 意外保险计划
:9f 9Z7M accident year basis 意外年度基准
gts09{"} Y accommodation 通融；贷款
hISYtNWjd" accommodation bill 通融票据；空头票据
)j!%`g accommodation party 汇票代发人
Cz6bD$5 account balance 帐户余额；帐户结余
e[6Me[b account book 帐簿
s9SUj^ account collected in advance 预收款项
E: Ul_m8 account current book 往来帐簿
e5(c,,/ account of after-acquired property 事后取得的财产报告
k i|OowP account of defaulter 拖欠帐目
vI ]V@i l account payable 应付帐款
+I +RNXR/{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
C!Jy;Z=+u account receivable 应收帐款
\+"Jg/)ij account receivable report 应收帐款报表
[9yd29pQ] account statement 结单；帐单；会计财务报表
]e$n ;tuW account title 帐户名称；会计科目
9<.8mW^68 accountant's report 会计师报告
?}HZJ@:lB Accountant's Report Rules 会计师报告规则
`4 wy
*!] accounting and auditing procedure 会计与审计程序；会计与核数程序
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Accounting Arrangements 《会计安排》
4kR;K !@k accounting basis 会计基础
Q)\[wYMt accounting by Official Receiver 破产管理署署长呈交的帐目
2V*;=cv~z Accounting Circular 《会计通告》
MAQ-'s@ accounting class 会计类别
Y$_^f*sFn accounting date 记帐日期；会计结算日期
,(f({l[J} accounting for money 款项核算
6=96 ^o* Accounting Officer 会计主任
!-t"}^) accounting period 会计报告期；会计期
WW-}c;cnK accounting policy 会计政策；会计方针
?
M.'YB2 accounting practice 会计惯例
XB a^
A accounting principle 会计准则
*ZIX76y<!A accounting record 会计记录
iD/+#UT Y accounting report 会计报告
S <z 8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N{<5)L~Y Accounting Society of China 中国会计学会
!Wj`U$]; accounting statement 会计报表
3xgU=@!; accounting system 会计制度；会计系统
~MP/[,j` accounting transaction 会计事项；帐务交易
&yI>A1 accounting treatment 会计处理
*VaQ\]:d accounting year 会计年度
j Q8
T accretion 增值；添加
y5 X FJj accrual 应计项目；应累算数目
9 2~$Qa\S! accrual basis 应计制；权责发生制
(a" /cH accrual basis accounting 应计制会计；权责发生制会计
@2` nBtk accrue 应累算；应计
n g9 _c accrued benefit 应累算利益
Wu/:ES)C accrued charges 应计费用
u+ c2
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z\YLO%M m accrued expenses 应累算费用
Mm!;+bM% accrued interest payable 应付利息；应计未付利息
-s\R2_( accrued interest receivable 应收利息；应计未收利息
uQKo2B0 accrued right 累算权益
aSI%!Vg. accruing profit 应累算的利润
i=&]%T6Qk accumulated fiscal reserve 累积财政储备
)1 QOA accumulated profit 累积利润；滚存溢利
"whs?^/ accumulated reserve 累积储备
fcy4?SQ.<i accumulation of surplus income 累积收益盈余
/N,\ st acquired assets 既得资产
[fY7| acquisition 收购；购置；取得
7jG fQ acquisition cost 购置成本
0}po74x*r acquisition expenses 购置费用
v^ v \6uEP acquisition of 100% interest 收购全部股权
qRz /$|. acquisition of control 取得控制权
( X+2vN acquisition of fixed assets 购置固定资产
S;oRE' kk acquisition of shell “买壳”
]YOWCFAQot acquisition price 收购价
/m i&7C(6 act of God 天灾
?Ss ~!38 acting partner 执事合伙人
O\6gw$ active market 买卖活跃的市场；交投畅旺的市场；旺市
5BK3ix*L active partner 积极参与的合伙人
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[M,L0c active trading 交投活跃
NC iB n>=: actual circulation 实际流通
SiJ{ actual cost 实际成本
7 0EH~ actual expenditure 实际开支；实际支出
wO LV?Vk actual income 实际入息；实际收入；实际收益
"U$](k.<VA actual market 现货市场
%*RZxR): actual price 现货价；实际价格
h 92KU actual profit 实际利润
A`"?~_pHC actual quotation 实盘；实际价位；实际报价
4YoQ*NQw- actual year basis 按实际年度计算
AU ES;2WL actuals 实货
Ul3xeu actuarial investigation 精算调查
8L]Cc!~ actuarial principle 精算原则
:B\ $7+$v actuarial report 精算师报告
(Ffa{Tt! Actuarial Society of Hong Kong 香港精算学会
w c\`2( actuarial valuation 精算师估值
mHa~c(x actuary 精算师
-$49l ad referendum agreement 暂定协议；有待覆核的协定
+|x%a2?x: ad valorem duty 从价税；按值征税
L(9AcP ad valorem duty system 从价税制
(*,R21<% ad valorem fee 从价费
e_g&L) ad valorem tariff 从价关税
ux, eY additional allowance 额外免税额
SLp nVD:'1 additional amount for unexpired risk 未过期风险的额外款额
U# <{RqY additional assessable profit 补加应评税利润
F`,Hf Cb\ additional assessment 补加评税
Nq| y\3] additional commitment 额外承担
S R_ -wD additional commitment vote 额外承担拨款
Tt=;o f{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%a: T9v additional dependent parent allowance 供养父母额外免税额
@Vy Ne(U additional provision 额外拨款
|C5{[ z additional stamp duty 附加印花税
8VuLL<\| additional tax 补加税罚款；补加税款
0k4XVd+Nv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[k&7 h, adjudged bankrupt 被裁定破产
w,_LC) 9 adjudicated bankrupt 裁定破产人
O[z6W. adjudication fee 裁定费；评定印花税额手续费；评估契据费
}:QoY Nq adjudication of bankruptcy 裁定破产；宣告破产
N vTp1kI] adjudication of insolvency 裁定无力偿还债务
G:` So adjusted actual 经调整的实数；调整后的实数
NG2 3 adjusted current assets 经调整的流动资产；调整后的流动资产
W|(<z'S adjusted figure 经调整的数字；调整后的数额
D&pX0 adjusted liabilities 经调整的负债；调整后的负债
8 qZbsZi4 adjusted loss 经调整的亏损；调整后的亏损
} J2f$l>R 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
q(4Ny<=,'K adjusted profit 经调整的利润；调整后的利润
.u`A4;;Gw adjusted surplus 经调整的盈余额；调整后的盈余额
{xOzxLB; adjusted value 经调整的价值；调整后的价值
}SyK)W5 Y adjustment 调整；修订；理算〔保险〕
THB[(3q adjustment centre 调剂中心
zU!d(ge.E
adjustment lag 调整过程的时间差距；调整时差
7!)VO D8Z adjustment mechanism 调整机制
PYzTKjw
adjustment of loss 亏损调整
d/a wQXKe7 adjustment process 调整过程；调整程序
P0U&+^W"9 adjustment range 调整幅度
DZA '0- administered exchange rate 受管制汇率
'pO-h,{TS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&J D^\+7U: administration expenses 行政费用
Qz_4Ms<o administration fee 手续费；行政费
c%&*yR administration in bankruptcy 破产管理
kuq&; uk$Q administration order 遗产管理令
06v'!M administrator 管理人；遗产管理人
<*P)" G administrator of the estate 遗产管理人
.ud&$-[a admission of debt 债项承认书
xsN OjHk admission of proof 接纳债权证明
3Jq GLR`z3 advance 放贷款项；垫付款项；预支款项；预付款项
& PFq (4 advance account 暂支帐目；预付款帐户
zAev@+.ld advance compensation 预付补偿金
q'IMt7} advance from shareholder 股东垫款
JSaF7(a = advance pending reimbursement 预支以待日后付还
tV4wkS=R| advanced economy 先进经济体系
AJ3Byb =. advancement 预付；预付财产
cIK4sOTJ& advances warrant 垫款令
_1WA:7$C advancing 贷出
^+gD;a |t adverse balance 逆差
: #so"O adverse exchange 逆汇
`-K[$V advertisement addressed to shareholders 在报章刊登的致股东通告
y{~tMpo< advice for collection 托收通知书
I|;C} lfp advice of drawing 提款通知书；汇票通知书
W7{ ^/s5r advice of payment 付款通知
Rm6i[y& Advisory Committee [Securities and Futures Commission]
oZdY0n h4 谘询委员会〔证券及期货事务监察委员会〕
(E~6fb "c Advisory Committee on Diversification 经济多元化谘询委员会
DJqJ6 z:' affidavit 誓章；遗产申报誓章
zsR5"Vi= affidavit of no receipt 述明无收款的誓章
MmFtG- affiliate 联号；联营公司；附属公司
#&?}h)Jr' affiliated company 附属公司；联号；联营公司
4r86@^c* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{<#b@=G affordability 负担能力
jE8}Ho_#) African Development Bank [AfDB] 非洲开发银行
)n[=)"rf after-acquired property 事后取得的财产
D btkWq% after-hours dealing 市后交易
6\ .LG4@LO after-tax profit 税后盈利；税后利润；税后溢利
i 9`-a/ agency agreement 代理协议
$Il agency expenses 代理机构的开支
:@@m'zF<; agency fee 代理费
L>0Pur) [ Agency Law 《代理法》
D G&aFmC agent 代理人；承销人
?ef7%0 agent of company 公司代理人
yf-2E_yB agent's fee 代理人费；经纪费
(T&(PCw| aggregate 总计；总数；总体数字
Ug4o2n0sk aggregate amount 总款额；总额
1 Tev&J aggregate assets and liabilities 总体资产与负债
C~. T[Mlu aggregate at constant price 按固定价格计算的总体数字
kjXwVGK=P< aggregate demand 总需求
s?4nR:ZC} aggregate gross position 总持仓量
r`RLDN!` aggregate limit 总限额
.RyuWh!5 aggregate of salaries tax 合计薪俸税
1=` V aS aggregate performance 总体表现；总体业绩
+oHbAPs8 aggregate supply 总体供应
ou`K kY|| aggregate surplus 总盈余
=)*Z rD aggregate total 整体总额
Y^ ;izM} aggregate value 总值；合计价值
z\?<j%e!t aggregated basis 合计基准
rfzzMV aggregated net chargeable income 合计应课税入息实额
+Hp`(^( aggregation 合并计算；合计；总和
; E >#qYC6 aggregation of incomes of husband and wife 夫妇入息合并计算
LB9W.c A
aggregation of property 财产的总和
eZ0-O /_i agio 差价；贴水
EB6X
Yr Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
7@m+ y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}O TJ{eG 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
z2!4w +2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%% )y4>I 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
A>H CX 4i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7W5Cm\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}z|9F(I agreement for a settlement 授产协议
N[v=;& agreement for assignment 转让协议
nHp(,'R/ agreement for sale 售卖协议；买卖协议
H$pgzNL agreement for sale and purchase 买卖协议
?IoA;GBg agreement for the payment of interest 支付利息协议
mZuLwd$0 agreement for the repayment of money 还款协议
,WM-%2z^4I agreement of reinsurance 再保险协议
lvNi/jk Agricultural Bank of China 中国农业银行
$xF[j9nM air passenger departure tax 飞机乘客离境税
_N>#/v)Yi Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&] xtx>qg< airport tax 机场税
)r)ZmS5O alcohol duty 酒精税
8#o2 qQ2+ alienation 让与；让渡；转让
\w(0k^<7 alimony 生活费；赡养费
; qr?[{G All Ordinaries Index [AOI] 所有普通股指数
6':Egh[; all risks 全险；综合险
9\=SG"e( All Sales Record for Stock Market 《股票市场成交报告》
3preBs#i Allied Capital Resources Limited 新联财务有限公司
BMV\@Sg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9]1LwX!M2 allocation letter 拨款信件
U;" J8 allocation of fund 分配款项；预留款项
C ?'s allocation of profit 利润分配；溢利分配
s<a G allocation warrant 拨款令
|`V=hqe{ allotment 分配；配股
!$!%era` allotment notice 股份配售通知；配股通知
6o5,d] allotment of shares 股份分配
dO,; k + allowable 可获宽免；免税的
gr{*wYL allowable business loss 可扣除的营业亏损
Np+pJ c1 allowable expenses 可扣税的支出
uY/C iTWr allowance 免税额；津贴；备抵；准备金
ya, -Lt allowance for debts 债项的免税额
Iek ] /= allowance for depreciation by wear and tear 耗损折旧免税额
%T\ 2.vl allowance for funeral expenses 殡殓费的免税额
J8Vzf$t}; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
acQHqR allowance for repairs and outgoings 修葺及支出方面的免税额
*Tr{a_{~C allowance to debtor 给债务人的津贴
8F's9c, alteration of capital 资本更改
} j;es(~D alternate trustee 候补受托人
EQ|Wk e amalgamation 合并
L . }sN. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"*(a 2k3J ambit of charges 征税范围；收费范围
~ t N/ amended valuation 经修订的估值
6K=}n] n American Commodities Exchange 美国商品交易所
D]|{xK C} American Express Bank Limited 美国运通银行
-z
se+]O` American Stock Exchange 美国证券交易所
UFUEY/ q amortization 摊销
NLxR6O4}8 amount due from banks 存放银行同业的款项
~,xso0 amount due from banks abroad 存放海外银行同业的款项
@ U1t~f^ amount due from holding companies 控股公司欠款
0( $On`# amount due from local banks 存放本港银行同业的款项
6E^9> amount due to banks 银行同业的存款
|
q elvK* amount due to banks abroad 海外银行同业的存款
)ZFc5m^+u amount due to holding companies 控股公司存款
DnW/q amount due to local banks 本港银行同业的存款
&F Yv4J amount due to outport banks 外埠银行同业的存款
.C ,dV7 amount for note issue 发行纸币的款额
b^P\Q s*m amount of bond 担保契据的款额
H\9ePo\b~ amount of consideration 代价款额
|B64%w>Y amount of contribution 供款数额
036QV M$ amount of indebtedness 负债款额
mQ:YHtHE.F amount of principal of the loan 贷款本金额
a$bE2'cb amount of rates chargeable 应征差饷数额
+kD JZ amount of share capital 股本额
+> $Kmy[3 amount of sums assured 承保款额
b@K1;A! S amount of variation 变动幅度
;lhW6;oI' amount of vote 拨款数额
P 6=5:-Hh amount payable 应付款额
aH8]$e8_,\ amount receivable 应收款额
;W FiMM\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ez5>V7Y analysis 分析
yMD0Tj5ZQ ancillary risk 附属风险
/V#? d annual account 周年帐目；周年帐目报表；年度决算；年结
+V[;DOlll annual accounting date 年结日期
'Z#>K* annual allowance 每年免税额；年积金；年度津贴；年津
Fzy#!^9Nu annual balance 年度余额
P4|A\|t annual disposable income 每年可动用收入
5l%g3F annual estimates 周年预算
}Gx@1)?? annual fee 年费
uf:'"7V7 annual general meeting 周年大会
K*4ib/'E a annual growth rate 年增率；每年增长率
Q:b0 ! annual long-term supplement 长期个案每年补助金
sr(nd35 annual pensionable emolument 可供计算退休金的年薪
[ UB*39D7 annual report 年报
0W+RVp=TL1 Annual Report on the Consumer Price Index 《消费物价指数年报》
|Z+qaq{X annual return 周年报表；周年申报表；每年报税表格
r>CBp$ Annual Return Rules 《周年报表规则》
aMJ2bu annual review of consumer prices 每年消费物价回顾
Xh/BVg7$ annual roll-forward basis 逐年延展方式
\pSRG=` annual salary 年薪
x(~V7L>"i annual statement 年度报表；年度决算表
Ap |g[J 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
\(`C*d annuitant 年金受益人
L&uPNcZ`- annuity 年金
_?$w8 S% annuity contract 年金合约
0(&Rm R annuity on human life 人寿年金
v!3Oq.ot antecedent debt 先前的债项
F|o 1r ante-dated cheque 倒填日期支票
NdX C8 anticipated expenditure 预期开支
IH5^M74b anticipated net profit 预期纯利
0~W6IGE~ anticipated revenue 预期收入
UDnCHGq anti-inflation measure 反通货膨胀措施
H6`zzH0" anti-inflationary stance 反通货膨胀立场
F"3'~ 6 apparent deficit 表面赤字
OqmW lN.? apparent financial solvency 表面偿债能力
P: 1eWP apparent partner 表面合伙人
&4l !2 application for personal assessment 个人入息课税申请书
QA)W( 1 application of fund 资金应用
0 wDhX application to release as liquidator and to destruct the books of accounts and documents
&+ H\ST(/ 申请免除清盘人职务及毁灭帐簿与文件
8H8Q appointed actuary 委任精算师
'AmA3x)9u appointed auditor 委任核数师；委任审计师
&>K|F >7q appointed trustee 委任的受托人
:/RvtmW appointer 委任人
|t;K tl apportioned pro rata 按比例分摊
=GeGlI6 apportionment 分配；分摊
aQzmobleep Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
niYD[Ra\xP apportionment formula 分摊方程式
q^<;B Y apportionment of estate duty 遗产税的分摊
Z1;+a+S=z appraisal 估价；评估
{>TAnb?n appreciable growth 可观增长
{Hv kn{{' appreciable impact 显着影响
] + tO appreciable increase 可观增长
]@ Vp:RGMr appreciation 增值；升值
Y$+v " appreciation against other currencies 相对其他货币升值
wWq-zGH|& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L},o;p: appreciation tax 增值税
l-Dg m appropriation 拨款；拨用；拨付
6{ fo.M? appropriation account 拨款帐目
z(>:LX"xz Appropriation Bill 拨款法案
<7/ 7+_y appropriation-in-aid system 补助拨款办法
&W&A88FfZU approved assets 核准资产
sAZL,w approved basket stock 认可一篮子证券
Qk@BM approved budget 核准预算
/1= x8Sb approved charitable donation 认可慈善捐款
8&bNI@:@ approved charitable institution 认可慈善机构
rm|,+ { approved currency 核准货币；认可货币
6Yqqq[#V/ approved estimates 核准预算
m93{K7 O2e approved estimates of expenditure 核准开支预算
)5o6*(Y approved overseas insurer 核准海外保险人
uOZSX.o^ approved overseas trust company 核准海外信托公司
XSx'@ qH approved pooled investment fund 核准汇集投资基金
0$U\H>r approved provident fund scheme 认可公积金计划
$%ww$3 approved provision 核准拨款
Y'R/|:YL@ approved redeemable share 核准可赎回股份
+j$ nbU0U approved regional stock 认可地区性证券
k9VWyq__ approved retirement scheme 认可退休金计划
xr!A>q+@i approved subordinated loan 核准附属贷款
~i>'3j0@k arbitrage 套戥；套汇；套利
CL t(_! q arbitrageur 套戥者；套汇者
V warU(* arbitrary amount 临时款项
|t#s h arrangement 措施；安排；协定
vH E:TQo4 arrears 欠款
uD ;T arrears of pay 欠付薪酬
eq9qE^[Z& arrears of revenue 逾期未收税款；逾期未收的帐项
:cP u articles of association 组织章程；组织细则；组织章程细则
x$S~>H<a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+]hc!s8 ascertainment of profit 确定利润
xq%BR[1 "Asia Clear" “亚洲结算系统”
= Fq{#s C> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tM;+U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8*uaI7;* Asian Development Fund [ADF] 亚洲发展基金
4~WSIR- Asian dollar bond 亚洲美元债券
i9peQ61{ Asian dollar market 亚洲美元市场
(;HO3Z".q$ Asian dollar rate 亚洲美元利率
)k `+9}OO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V {}TG] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F0kQ/x asked price 沽盘；喊价；索价；卖方报价
+5kQ;D{+ assessable income 应评税入息
7CX5pRNL assessable loss 应评税亏损
a@?ebCE assessable profit 应评税利润
ma`sv<f4-! assessable value 应评税值
_~*ba+{ assessed profit 估定利润
7&V3f=aj6 assessed value 经评估价值
x3jjtjf assessment 评税；评定；估价；评税单
gDH|I;! assessment number 评税编号；估价编号
E
<r;J assessment of additional tax 补加税评税
:`4LV assessment of performance 业绩评估；实绩评价
5yroi@KT Assessor 评税主任
%@ C$xM" asset price bubbles 资产价格泡沫
HEK ?z|Ne asset-backed securities 具资产保证的证券
V<KjKa+s G assets accretion 资产增值
V9`jq $ assets and liabilities 资产与负债
o+S?j*mv@ assets betterment statement 资产递增表；资产改进表
:/}=s5aQl/ assets lending 实物放款；有抵押贷款
=knBwjeD assets of the company passing on the death 死者去世时转移的公司资产
fECmELd assets pledged as security for liabilities 用作负债抵押的资产
= mhg@N4 assets portfolio 资产投资组合
+]Z *_?j9{ assets price 资产价格
t
Q>/ 1 assets quality 资产质素
~6O dw GWV assets realization 资产变现
owO &[D/ assets refinancing arrangement 资产再集资安排
p\]rxtm assets securitization 资产证券化
v6T<K)S assets situated outside Hong Kong 在香港以外地方的资产
gf8~Zlq4v assets stripping 削减资产；拆卖资产
mDWRY IuN assets value 资产值
!VvM assignee 承让人
`0R>r7f)H assignment 转让；转让书；转让契
b 1Ba} assignment of interest 权益转让
/j\.~=,_ assignment of letters patent and trade mark 专利证书及商标转让
` ^z
l = assignment of property 物业转让；物业转让书
of`WP assignment right 转让权
]\3<UL assignor 转让人
hXx:D3h associate 有联系的人；有关连人士；相联者；合伙人；联系人
G[P<!6Id!p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1L3 $h0i associate member 附属会员
]v$ 2JgF]@ associated body corporate 相联法人团体
#Jfmt~ks ' associated company 相联公司；联属公司
A5G@u}YS5 associated corporation 相联法团
hCj8y.X|E( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mWVq>~ 公认会计师公会〔英国〕
)Qo^ Mz Association of Futures Exchange Brokers 香港期货经纪协会
N,ZmGzNP) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Mo4igP association of underwriters 承保人组织
mDA1$fj" assumption of control 接管
}O6E5YCm assurance 担保；保险；转易；转易书
9;A9Q9Yr assurance of interest 权益的转易
9}d^ll& at 19XX price 按一九ＸＸ年价格计算
TZObjSm_v at a discount 按赔价计算；按贴水价格计算；打折扣
l hF)$M at a premium 按溢价计算；按升水价格计算
!@
)JqF. at call 通知付款；按通知
2W)KfS at constant market price 按固定市价计算
h<BTu7a`r at constant price 按固定价格计算
-TyBb] at cost 按成本计算
{ka= {7 at current market price 按当时市价计算；按现时市价计算
Y XGxE&! at current price 按当时价格计算；按现时价格计算
1(Lq9hs` at factor cost 按要素成本计算；按生产要素成本计算
/8lmNA at money-of-the-day price 按付款当日价格计算
` >k7^!Ds at or better 按指定或较佳价位〔买卖指令〕
P0- K/_g at par 按面值计算；平价
\Iz-<:gA' at sight 见票即付
F=;nWQ& at the close 按收市盘
_P=L| U#C at the opening 按开市盘
QU@CPME attestation 见证；见证条款
-Z:nImq zc at-the-money option 平价期权
,k,+UisG attorney 受权人；受托代表人
Qgl5Jr. attornment 新拥有人承认书
k_ijVfI9 attributable profit 可归属利润
P m| S >r attributable share value 可归属股份价值
N F_[q(k' Auckland Stock Exchange 奥克兰证券交易所
2K{)8 ;^ auction 拍卖
!LpFK0rw auctioneer 拍卖商
, .uI> audit 审计；核数
.gw6W0\F Audit Commission 审计署
8o P"?ew# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x\5\KGw16 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〕
QV=|'
S audit review 帐目审查
TnPx.mwK\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4'L.I%#tZ audited account 审计帐目；经审计的帐目
<!~NG3KW[> audited annual account 经审计的周年帐目
&3YXDNm audited balance sheet 经审计的资产负债表
snny!
0E\m auditor 核数师；核数主任；审计师
W0# VD e]> auditor's certificate 核数师证明书；审计师证明书
R ^6^ {q auditor's report 核数师报告；审计师报告
K`kWfPwp Aussie bond 澳元债券
.wcKG9u austerity budget 紧缩预算
q>VvXUyK, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3O?[Yhk`. Australia All Ordinaries Index 澳洲所有普通股票指数
5 1!#m| Australian Dollar [AUD] 澳元
2 57q%" Australian Options Market 澳大利亚期权市场
->&amPv Australian Securities Commission 澳洲证券事务监察委员会
'\Uy;,tu / Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WL<f! Australian Stock Exchange 澳大利亚证券交易所
PE2O$:b\ Austrian Schilling [ATS] 奥地利先令
K d3EZo . authentication 认证；鉴证
HhB'
^) authority to purchase 委托购买证；委购书
w?M ` gl8r authorization 认可；核准；授权；授权书
>jm^ MS= authorization by direction 指示授权
U5H 5QW + authorization by instruction 指令授权
VOrBNu authorization by warrant 令状授权
- !s=`9o authorization of unit trust 单位信托的认可
Y9ny KL authorized agent 指定代理人
3x
E^EXV authorized capital 法定资本
NMhI0Ix$w authorized clerk 出市员
Opf^#6'mq authorized dealer 认可交易商
WI\h@qSB authorized financial institution 认可财务机构
S| l%JM^ authorized fund 认可基金
:n$?wp authorized fund house 获授权的基金公司；认可基金公司
$Q5 6~AP authorized institution 认可机构
%Yny/O\e% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=b# ,OXQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ZG_iF# authorized insurer 获授权保险人；获认可承保人
r%` |kN authorized investment 特准投资项目
4tFn Z2x authorized person 获授权人
5 m
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EZ)GW%Bm2 authorized share capital 法定股本
Ly`FU) automated quotation system 自动报价系统
qUG)+~g` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z(o]8*;A i 自动交易系统〔香港期货交易所有限公司〕
DM*u;t{i automatic adjustment mechanism 自动调整机制
a |0f B4G automatic adjustment system 自动调整系统
\.{ZgL5" Automatic Clearing House 自动票据交换所
sm;\;MP*yH automatic exchange rates accumulation system 自动化汇率累集系统
#e$vv!&} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*uvE`4V^Jg automatic teller machine [ATM] 自动柜员机
]0 myoWpi3 autopay 自动转帐
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$T6b available assets 可用资产
@s~*>k#"# available fiscal reserve 现存财政储备
v^1n.l %E available profit 可用利润
_SQ0`=+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X6EnC5 7 average 平均；平均数；海损
5@{~8 30 average basic salary 平均基本薪金
KvuM{UI5 average consumer expenditure 平均消费开支；一般消费开支
B7nm7[V average cost 平均成本
C t9*T`Gl average cost of land production 增辟土地平均成本
j 79$/ Ol
average daily turnover 平均每日成交额
C:
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\%]!/&>{6 average expenditure pattern 平均开支模式
ya/pn
qS average growth rate 平均增长率
hrTl:\ average net fixed assets 固定资产平均净值
@z7$ 1pl} average of relatives 相对价格平均数
.jbT+hhM average price 平均价格
qJ<Ghd`8v average propensity to consume 平均消费倾向；一般消费倾向
Z TK)N average propensity to save 平均储蓄倾向；一般储蓄倾向
O ftjm
X_ average rate 平均率
8DZ
OPA average revenue 平均收入；平均收益
h >&t``< average stock 平均库存；平均存货
%jj \w> average yearly rent 平均年租
'Rw*WK avoidance of double taxation 避免双重课税
/7yd&6`I avoidance of tax 避税
