A:
_1S^A0ft A share Ａ股；甲类股份
u|t<f`ze abatement of tax 减税；减扣免税额
^kA^> vi ABN AMRO Bank N.V. 荷兰银行
l(
/yaZ` above-the-line expenditure 线上项目支出；经常预算支出
{L^b['h@ above-the-line receipt 线上项目收入；经常预算收入
K"B2
SsC ABSA Asia Limited 南非联合亚洲有限公司
\q(DlqTqs absolute change 绝对数值变更
H}5zKv.T absolute expenditure 实际开支
k \rzvo=U absolute guideline figure 绝对准则数字
Rl@k~;VV absolute interest 绝对权益
x2/L`q"M?= absolute order of discharge 绝对破产解除令
?4vf 2n@ absolute profit margin 绝对利润幅度
d#6'dKV$ absolute value 实值；绝对值
UT!gAU absolutely vested interest 绝对既得权益
8: E)GhX absorbed cost 已吸收成本；已分摊成本
.cJWYM C absorption 吸收；分摊；合并
MdM^!sk&` absorption rate 吸收率；摊配率；分摊率
)D?\ru H ACB Finance Limited 亚洲商业财务有限公司
/ V}> v acceptable form of reciprocity 合理的互惠条件
*Y(v!x \L acceptable rate 适当利率；适当汇率
uH 1%diL^ acceptance agreement 承兑协议
f Glvx ~ acceptance for honour 参加承兑
Gu?O yL acceptor 承兑人；接受人；受票人
1ga.%M* acceptor for honour 参加承兑人
c]3% wL accident insurance 意外保险
f6@fi`U , Accident Insurance Association of Hong Kong 香港意外保险公会
n<\
W Vi accident insurance scheme 意外保险计划
xLhN3#^m accident year basis 意外年度基准
S3EM6 `q' accommodation 通融；贷款
F=)9z+l# accommodation bill 通融票据；空头票据
Ln-/
9'^
accommodation party 汇票代发人
~H"Q5Hr account balance 帐户余额；帐户结余
m!{Xu y account book 帐簿
M5DQ{d<r account collected in advance 预收款项
mkH {%7n account current book 往来帐簿
O/b~TVA account of after-acquired property 事后取得的财产报告
l+g\xUP account of defaulter 拖欠帐目
A<-Prvryt account payable 应付帐款
:KY920/, account payee only [A/C payee only] 只可转帐；存入收款人帐户
)*< =: account receivable 应收帐款
$h"Ht2/ J account receivable report 应收帐款报表
1|/P[!u account statement 结单；帐单；会计财务报表
W3K&C[f account title 帐户名称；会计科目
qOOF]L9r%u accountant's report 会计师报告
{hYH4 a&Hb Accountant's Report Rules 会计师报告规则
4pNIsjl} accounting and auditing procedure 会计与审计程序；会计与核数程序
1UG5Q- Accounting Arrangements 《会计安排》
p4mlS accounting basis 会计基础
J?4aSssE accounting by Official Receiver 破产管理署署长呈交的帐目
Ws2SD6!4` Accounting Circular 《会计通告》
!}%,rtI accounting class 会计类别
F|.,lb |L accounting date 记帐日期；会计结算日期
Q(Q .( accounting for money 款项核算
Z +%Uwj Accounting Officer 会计主任
fNjxdG{a accounting period 会计报告期；会计期
A0Z<1|6r* accounting policy 会计政策；会计方针
&+F|v(|r accounting practice 会计惯例
.
!gkJ accounting principle 会计准则
lFvRXV^+f accounting record 会计记录
7g@P$e] accounting report 会计报告
f%r0K6p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[>+}2-# Accounting Society of China 中国会计学会
V^Gz7`^ accounting statement 会计报表
Th1/Bxb:
accounting system 会计制度；会计系统
15PFnk6E| accounting transaction 会计事项；帐务交易
JBX#U@k>I accounting treatment 会计处理
{|)u).n| accounting year 会计年度
}py6H[ accretion 增值；添加
[X>\! mt accrual 应计项目；应累算数目
$@]tTz;b accrual basis 应计制；权责发生制
_ m3}0q accrual basis accounting 应计制会计；权责发生制会计
ch2Q k8 accrue 应累算；应计
H(f~B<7q accrued benefit 应累算利益
r zmd`)g accrued charges 应计费用
S<),
,( accrued cumulative preference share dividend 应累算的累积优先股股息
w# V{'{DKp accrued expenses 应累算费用
"{a-I=s\C accrued interest payable 应付利息；应计未付利息
Vy*&po[
accrued interest receivable 应收利息；应计未收利息
X; $ g7A accrued right 累算权益
0}' accruing profit 应累算的利润
<?|v-(E accumulated fiscal reserve 累积财政储备
s-^B)0 T! accumulated profit 累积利润；滚存溢利
r0
%W GMk2 accumulated reserve 累积储备
A4!IbJD,0 accumulation of surplus income 累积收益盈余
nsO! acquired assets 既得资产
~3p
:jEM.[ acquisition 收购；购置；取得
r8 P XdNg acquisition cost 购置成本
;uw`6 KJ acquisition expenses 购置费用
wk
@-O }W acquisition of 100% interest 收购全部股权
~~J xw ] acquisition of control 取得控制权
&+t! LM acquisition of fixed assets 购置固定资产
w.s-T.5.j acquisition of shell “买壳”
~pM\ ]OC acquisition price 收购价
_"BYnPq@wb act of God 天灾
NpS*]vSO acting partner 执事合伙人
V?KACYd@O active market 买卖活跃的市场；交投畅旺的市场；旺市
t{)Z$ )' active partner 积极参与的合伙人
c;\} R# active trading 交投活跃
,P G d actual circulation 实际流通
pUs:r0B actual cost 实际成本
{a>a?fVU actual expenditure 实际开支；实际支出
(dSf>p r 2 actual income 实际入息；实际收入；实际收益
G01 J1Ll} actual market 现货市场
XL@Y! actual price 现货价；实际价格
5HWVK . actual profit 实际利润
Z0yy<9q]2 actual quotation 实盘；实际价位；实际报价
? _S f actual year basis 按实际年度计算
:4o0 8 M% actuals 实货
i={ :6K?^ actuarial investigation 精算调查
q:OSQ~U_ actuarial principle 精算原则
h@nNm30i actuarial report 精算师报告
w h4WII Actuarial Society of Hong Kong 香港精算学会
$L|Yll D% actuarial valuation 精算师估值
Koh`|]N actuary 精算师
@ 8[3 ]< ad referendum agreement 暂定协议；有待覆核的协定
OC0dAxq ad valorem duty 从价税；按值征税
8)(<U/ ad valorem duty system 从价税制
Xy_ <Yqx} ad valorem fee 从价费
r >%r eS ad valorem tariff 从价关税
Dx<">4 additional allowance 额外免税额
gQ]WNJ~> additional amount for unexpired risk 未过期风险的额外款额
^4jIT1 additional assessable profit 补加应评税利润
f? sW^ d; additional assessment 补加评税
4 [@`j{ additional commitment 额外承担
j 8lWra\y additional commitment vote 额外承担拨款
-b1VY4m- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6.]x@=Wm additional dependent parent allowance 供养父母额外免税额
kbij Zj{ additional provision 额外拨款
`1I @tz| additional stamp duty 附加印花税
&[]0yNG additional tax 补加税罚款；补加税款
Fi8'3/q-^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`Qzga}`"] adjudged bankrupt 被裁定破产
[Xy^M3 adjudicated bankrupt 裁定破产人
Vf
Jpiv1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
gHU/yi!T adjudication of bankruptcy 裁定破产；宣告破产
XS!mtd<q adjudication of insolvency 裁定无力偿还债务
h-"c
)?p adjusted actual 经调整的实数；调整后的实数
YH oj^=/b adjusted current assets 经调整的流动资产；调整后的流动资产
g[P.lpi{U adjusted figure 经调整的数字；调整后的数额
k M/cD` adjusted liabilities 经调整的负债；调整后的负债
L0j&p[(r adjusted loss 经调整的亏损；调整后的亏损
GyE-fB4C 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
_ZgIm3p0A adjusted profit 经调整的利润；调整后的利润
/.leY $ adjusted surplus 经调整的盈余额；调整后的盈余额
99T_y `df adjusted value 经调整的价值；调整后的价值
nxzdg5A(w adjustment 调整；修订；理算〔保险〕
C^uH]WO adjustment centre 调剂中心
P#`Mg @. adjustment lag 调整过程的时间差距；调整时差
PA5_ adjustment mechanism 调整机制
O0?.$f9 s adjustment of loss 亏损调整
NL}) _.Og adjustment process 调整过程；调整程序
3U#z {% adjustment range 调整幅度
\/8 I6a= administered exchange rate 受管制汇率
]6wo] nV[P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
eQBR *@x administration expenses 行政费用
I+ZK \?Rs administration fee 手续费；行政费
=ytB\e administration in bankruptcy 破产管理
'\[o>n2 administration order 遗产管理令
yGN@Hd:9 administrator 管理人；遗产管理人
^X$k<n A; administrator of the estate 遗产管理人
;F)g r admission of debt 债项承认书
'jv[Gcss3L admission of proof 接纳债权证明
eT??F advance 放贷款项；垫付款项；预支款项；预付款项
vB0O3] advance account 暂支帐目；预付款帐户
?y( D_Nt L advance compensation 预付补偿金
E\U6n ""] advance from shareholder 股东垫款
RfP>V/jy5 advance pending reimbursement 预支以待日后付还
Vc!` BiH advanced economy 先进经济体系
0Xmp)_vba advancement 预付；预付财产
!2d A8b advances warrant 垫款令
a}N m;5K advancing 贷出
9Vp|a&Ana adverse balance 逆差
y#\jc4F_a adverse exchange 逆汇
$Iuf(J-5[ advertisement addressed to shareholders 在报章刊登的致股东通告
p"9a`/ advice for collection 托收通知书
yRQR @ advice of drawing 提款通知书；汇票通知书
PZn[Yb: advice of payment 付款通知
r 81YL Advisory Committee [Securities and Futures Commission]
d/>owCwQ 谘询委员会〔证券及期货事务监察委员会〕
QN =a { Advisory Committee on Diversification 经济多元化谘询委员会
& h=O;?dO affidavit 誓章；遗产申报誓章
#NZ\UmA affidavit of no receipt 述明无收款的誓章
"e WN5 2 affiliate 联号；联营公司；附属公司
a`.] 8Jy) affiliated company 附属公司；联号；联营公司
\I
r&&% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*2O4 *Q1 affordability 负担能力
F.P4c:GD African Development Bank [AfDB] 非洲开发银行
!;'. mMO&% after-acquired property 事后取得的财产
r &AX after-hours dealing 市后交易
= 2HR+ after-tax profit 税后盈利；税后利润；税后溢利
&
[)1LRt_ agency agreement 代理协议
e|:# Y^ agency expenses 代理机构的开支
N>z<v\` agency fee 代理费
b2;+a( Agency Law 《代理法》
k/+ -Tq; agent 代理人；承销人
u|m>h(O agent of company 公司代理人
[n/'JeG5 agent's fee 代理人费；经纪费
19od#
d3+ aggregate 总计；总数；总体数字
D3#/*Ky aggregate amount 总款额；总额
%JB FG.+ aggregate assets and liabilities 总体资产与负债
+hdD*}qauC aggregate at constant price 按固定价格计算的总体数字
K fn n; aggregate demand 总需求
A|sTnhp~ aggregate gross position 总持仓量
i_OoR"J% aggregate limit 总限额
fm2,Mx6 aggregate of salaries tax 合计薪俸税
5>.)7D% aggregate performance 总体表现；总体业绩
[uxhdR`T aggregate supply 总体供应
wT?.Mte aggregate surplus 总盈余
ODn 6%fp% aggregate total 整体总额
rK%<2 i aggregate value 总值；合计价值
8zew8I~s
aggregated basis 合计基准
5Z{h!}Y aggregated net chargeable income 合计应课税入息实额
%AbA(F aggregation 合并计算；合计；总和
J{$ +\ aggregation of incomes of husband and wife 夫妇入息合并计算
h?wNmLre aggregation of property 财产的总和
]=v_u9; agio 差价；贴水
Sbub | 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#GI"K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;Ab` b1B 《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》
*ayn<Vlh`^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xao'L 《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》
\-k X -Tq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2kV[A92s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r(` ;CY]@ agreement for a settlement 授产协议
(p<QRb:&Z agreement for assignment 转让协议
:5X1Tr= A agreement for sale 售卖协议；买卖协议
8U!; agreement for sale and purchase 买卖协议
Hl"rGA> agreement for the payment of interest 支付利息协议
55xv+|k agreement for the repayment of money 还款协议
4`@] jm agreement of reinsurance 再保险协议
82F q}N
< Agricultural Bank of China 中国农业银行
D$g|f[l air passenger departure tax 飞机乘客离境税
2 g"_ *[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
910Ym!\{: airport tax 机场税
O[Xl*9P alcohol duty 酒精税
X%W_cb2 alienation 让与；让渡；转让
O@[c*3]e alimony 生活费；赡养费
|fdr\t#'~ All Ordinaries Index [AOI] 所有普通股指数
fII; t-(x all risks 全险；综合险
t
?8
?Ok All Sales Record for Stock Market 《股票市场成交报告》
dj*%^ cI Allied Capital Resources Limited 新联财务有限公司
}IvJIr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Q+|8|V} w allocation letter 拨款信件
)&di
c6r allocation of fund 分配款项；预留款项
zI/)#^ SQ allocation of profit 利润分配；溢利分配
0wZ_;FN*- allocation warrant 拨款令
!x oN%5 ! allotment 分配；配股
,2mnjq/*Z allotment notice 股份配售通知；配股通知
P;[5#-e allotment of shares 股份分配
}K,:aN,44\ allowable 可获宽免；免税的
NVx`'Il8
" allowable business loss 可扣除的营业亏损
zmkqqiDp_ allowable expenses 可扣税的支出
WT Pp/Nq' allowance 免税额；津贴；备抵；准备金
GSg|Gz""J0 allowance for debts 债项的免税额
Pxu!,Mi[d allowance for depreciation by wear and tear 耗损折旧免税额
Z; shFMu allowance for funeral expenses 殡殓费的免税额
<>G WS W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6GCwc1g allowance for repairs and outgoings 修葺及支出方面的免税额
f!;i$Oif allowance to debtor 给债务人的津贴
}OO(u C2 alteration of capital 资本更改
vlCjh! x alternate trustee 候补受托人
o Xwoi ! amalgamation 合并
KN U/Kc # ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U#G[#sd> K ambit of charges 征税范围；收费范围
A+% oE amended valuation 经修订的估值
ty ]JUvR@ American Commodities Exchange 美国商品交易所
\Ku=a{Ne American Express Bank Limited 美国运通银行
bHcb+TR3 American Stock Exchange 美国证券交易所
b u%p,u! amortization 摊销
QC0^G,9. amount due from banks 存放银行同业的款项
T[M?:~ amount due from banks abroad 存放海外银行同业的款项
nt\6o?W amount due from holding companies 控股公司欠款
"~x\bSY amount due from local banks 存放本港银行同业的款项
]c{Zh?0 amount due to banks 银行同业的存款
_3<J!$]&p amount due to banks abroad 海外银行同业的存款
lbrob' '+ amount due to holding companies 控股公司存款
DQW^;Ls amount due to local banks 本港银行同业的存款
m`C (y$8fU amount due to outport banks 外埠银行同业的存款
V x1C4 amount for note issue 发行纸币的款额
j &)Xi^^ amount of bond 担保契据的款额
:P`sK&b_ amount of consideration 代价款额
RC Fb&,51 amount of contribution 供款数额
N'R^S98 x amount of indebtedness 负债款额
?RGL0`Lg amount of principal of the loan 贷款本金额
GutH}Kz"& amount of rates chargeable 应征差饷数额
yA*~ O$~Y amount of share capital 股本额
2|F.J G^ amount of sums assured 承保款额
dT8m$}h9 amount of variation 变动幅度
VVeO>j d amount of vote 拨款数额
X5U. 8qI3 amount payable 应付款额
L>$yslH; b amount receivable 应收款额
#(3w6 l2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&
Sy0Of analysis 分析
rb%P30qc4 ancillary risk 附属风险
9 )l-5o: D annual account 周年帐目；周年帐目报表；年度决算；年结
X>OO4SV annual accounting date 年结日期
fV * x2g7w annual allowance 每年免税额；年积金；年度津贴；年津
9,Zg'4",d annual balance 年度余额
#6'oor X annual disposable income 每年可动用收入
Vnuz!
6. annual estimates 周年预算
{'Nvs_{6 annual fee 年费
`Bx3grZ
7& annual general meeting 周年大会
i;xH annual growth rate 年增率；每年增长率
aB<~T[H%h annual long-term supplement 长期个案每年补助金
B, nCx=\S annual pensionable emolument 可供计算退休金的年薪
gT-'#K2qT annual report 年报
bs
U$mtW Annual Report on the Consumer Price Index 《消费物价指数年报》
1C+Y|p?KA annual return 周年报表；周年申报表；每年报税表格
|J 2 _2a/" Annual Return Rules 《周年报表规则》
a*hOT_;# annual review of consumer prices 每年消费物价回顾
5%D:w S1 annual roll-forward basis 逐年延展方式
h>= e<H ?f annual salary 年薪
bW<_K9" annual statement 年度报表；年度决算表
[ CBA Lj5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yXS ~ PG annuitant 年金受益人
k\|G%0Jw annuity 年金
<a a# OX annuity contract 年金合约
Nkn0G _ annuity on human life 人寿年金
4q[C'
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E+V^5Z:u ante-dated cheque 倒填日期支票
rklr^ e anticipated expenditure 预期开支
H,txbJ anticipated net profit 预期纯利
+o(t5O[G anticipated revenue 预期收入
Je2o('MA anti-inflation measure 反通货膨胀措施
aq~hl7MTj anti-inflationary stance 反通货膨胀立场
l5Z=aW Q apparent deficit 表面赤字
jV8mn{< apparent financial solvency 表面偿债能力
s4P8PDhz apparent partner 表面合伙人
E4[
|= < application for personal assessment 个人入息课税申请书
* c7kB}/ application of fund 资金应用
}
IFZ$Y application to release as liquidator and to destruct the books of accounts and documents
7}- .U=tnP 申请免除清盘人职务及毁灭帐簿与文件
7&X U]I appointed actuary 委任精算师
[VI dw 92 appointed auditor 委任核数师；委任审计师
{ ,.1KtrSN appointed trustee 委任的受托人
][S< M24]Q appointer 委任人
/XS6X apportioned pro rata 按比例分摊
<F+S }!q apportionment 分配；分摊
X'.}#R1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lG>rf*ei~ apportionment formula 分摊方程式
]G ow apportionment of estate duty 遗产税的分摊
7oA$aJQ appraisal 估价；评估
cy*Td7)/ appreciable growth 可观增长
Bk a\0+ appreciable impact 显着影响
X<\^*{ appreciable increase 可观增长
/:>qhRFJA: appreciation 增值；升值
*ntq;] appreciation against other currencies 相对其他货币升值
]0by6hQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kLMg|48fdI appreciation tax 增值税
ir qlU appropriation 拨款；拨用；拨付
H)t YxW appropriation account 拨款帐目
,&
=(DJ Appropriation Bill 拨款法案
dr ^pzM!N appropriation-in-aid system 补助拨款办法
u 9 1;GBY approved assets 核准资产
S0/@y'q3en approved basket stock 认可一篮子证券
dMw7Lp& approved budget 核准预算
` B) ~ approved charitable donation 认可慈善捐款
XD{U 5.z>y approved charitable institution 认可慈善机构
1" "9+4 approved currency 核准货币；认可货币
!tCw)cou approved estimates 核准预算
6x r$ approved estimates of expenditure 核准开支预算
bM_Y(TgJ approved overseas insurer 核准海外保险人
f % ZqK_CW approved overseas trust company 核准海外信托公司
[0yKd ?e approved pooled investment fund 核准汇集投资基金
hEsCOcEG approved provident fund scheme 认可公积金计划
YZ:YYcr approved provision 核准拨款
C/"fS#< approved redeemable share 核准可赎回股份
w4:S>6X approved regional stock 认可地区性证券
]p(+m_F approved retirement scheme 认可退休金计划
epCU(d*b approved subordinated loan 核准附属贷款
! 1C3{ arbitrage 套戥；套汇；套利
s6OnHX\it7 arbitrageur 套戥者；套汇者
*6e`km arbitrary amount 临时款项
JTNQz arrangement 措施；安排；协定
If\u^c arrears 欠款
QOlm#S arrears of pay 欠付薪酬
d, iW#, arrears of revenue 逾期未收税款；逾期未收的帐项
i &-g 0
articles of association 组织章程；组织细则；组织章程细则
rK)So#' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`Q1S8i$ ascertainment of profit 确定利润
T2Z;)e$m_ "Asia Clear" “亚洲结算系统”
W)1)zOD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Tc, Bv7: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T.<er iv Asian Development Fund [ADF] 亚洲发展基金
Zn1 +} Z@I Asian dollar bond 亚洲美元债券
,E3"Ai sI Asian dollar market 亚洲美元市场
S9 <J \`FG Asian dollar rate 亚洲美元利率
lu`\6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[5:,+i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oR5hMu;j+ asked price 沽盘；喊价；索价；卖方报价
g TY \B. assessable income 应评税入息
yrnB]$hf
assessable loss 应评税亏损
8;4vr@EV assessable profit 应评税利润
~7Kqc\/H&I assessable value 应评税值
=#&K\ assessed profit 估定利润
>{~W" assessed value 经评估价值
24:;vcb assessment 评税；评定；估价；评税单
}el. qZ assessment number 评税编号；估价编号
+[UFf3(ON assessment of additional tax 补加税评税
^uW](2 assessment of performance 业绩评估；实绩评价
2" ~!Pu^.j Assessor 评税主任
HLg/=VF7? asset price bubbles 资产价格泡沫
gd]vrW'wj asset-backed securities 具资产保证的证券
VjtI1I assets accretion 资产增值
@BbZ(cZ* assets and liabilities 资产与负债
ilw<Q-o4( assets betterment statement 资产递增表；资产改进表
8Z4d<DIJ assets lending 实物放款；有抵押贷款
$^ .LZ1Jd assets of the company passing on the death 死者去世时转移的公司资产
8X!UtHml assets pledged as security for liabilities 用作负债抵押的资产
C?#if;c assets portfolio 资产投资组合
/,"Z^= assets price 资产价格
p^&' C_? assets quality 资产质素
O _ nk8 assets realization 资产变现
_U1~^ucV assets refinancing arrangement 资产再集资安排
`)` _G!a assets securitization 资产证券化
D%LqLLD assets situated outside Hong Kong 在香港以外地方的资产
6dV@.(][a assets stripping 削减资产；拆卖资产
xrA(#\}f$ assets value 资产值
7I/Sfmqy"O assignee 承让人
-g]/Ko]2@$ assignment 转让；转让书；转让契
x +! <_p assignment of interest 权益转让
V2ypmkn 8& assignment of letters patent and trade mark 专利证书及商标转让
tv+q~TFB=Z assignment of property 物业转让；物业转让书
@z EEX9U assignment right 转让权
@es}bKP assignor 转让人
9xB^dKM3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
*;7& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r62 x*?/ associate member 附属会员
; Z-Cn . associated body corporate 相联法人团体
z: ^Kr"= n associated company 相联公司；联属公司
yc+#LZ~(a associated corporation 相联法团
VBF3N5
;W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K? BWl:^x 公认会计师公会〔英国〕
| H2{%! Association of Futures Exchange Brokers 香港期货经纪协会
>B>CV8p6w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RecA?-0 association of underwriters 承保人组织
HPC z h assumption of control 接管
l#7,<@) assurance 担保；保险；转易；转易书
V-}d-Y assurance of interest 权益的转易
:M`|*~V~$ at 19XX price 按一九ＸＸ年价格计算
q+x4O d3 at a discount 按赔价计算；按贴水价格计算；打折扣
iVd*62$@$ at a premium 按溢价计算；按升水价格计算
MnO,Cd6{%d at call 通知付款；按通知
^8o'\V"m^ at constant market price 按固定市价计算
/1h`O@VA at constant price 按固定价格计算
m`g%\o^6i at cost 按成本计算
#KXaz Zu" at current market price 按当时市价计算；按现时市价计算
Y6`9:97 at current price 按当时价格计算；按现时价格计算
mbsdiab#N at factor cost 按要素成本计算；按生产要素成本计算
^v}Z5,a N at money-of-the-day price 按付款当日价格计算
j$Vv'on at or better 按指定或较佳价位〔买卖指令〕
{v+i!a'+ at par 按面值计算；平价
ld M [ 8 at sight 见票即付
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at the close 按收市盘
c#OZ=` at the opening 按开市盘
C:hfI;*7 attestation 见证；见证条款
R 9o:{U] at-the-money option 平价期权
DGC -`z attorney 受权人；受托代表人
prlnK attornment 新拥有人承认书
bS&'oWy*B attributable profit 可归属利润
,YSQ og attributable share value 可归属股份价值
l T@5=ou[ Auckland Stock Exchange 奥克兰证券交易所
en=Z[ZIPO auction 拍卖
fm;1Iu# auctioneer 拍卖商
* <x]gV audit 审计；核数
*-ZD -B*? Audit Commission 审计署
?p. dc ~tZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x&l?Cfvv= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
BXa1 [7Z
audit review 帐目审查
6vX+- f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`tVBV :4\ audited account 审计帐目；经审计的帐目
MCurKT<pQ audited annual account 经审计的周年帐目
)P[B! audited balance sheet 经审计的资产负债表
b/"gkFe# auditor 核数师；核数主任；审计师
9$~D4T auditor's certificate 核数师证明书；审计师证明书
u7^Z7;
J auditor's report 核数师报告；审计师报告
D?}LKs[ Aussie bond 澳元债券
r;y&Wa austerity budget 紧缩预算
(+Gd )iO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z:+Xs!S Australia All Ordinaries Index 澳洲所有普通股票指数
3Nr8H.u&q Australian Dollar [AUD] 澳元
3d cZ1Yrn Australian Options Market 澳大利亚期权市场
8ji!FZ f Australian Securities Commission 澳洲证券事务监察委员会
e:AB!k^xp$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
FDbx"%A Australian Stock Exchange 澳大利亚证券交易所
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Austrian Schilling [ATS] 奥地利先令
qI<*Cze authentication 认证；鉴证
: lgIu . authority to purchase 委托购买证；委购书
1ikkm 7 authorization 认可；核准；授权；授权书
K.o?g?&< authorization by direction 指示授权
_]j=[|q 9 authorization by instruction 指令授权
cn<9!2a authorization by warrant 令状授权
/iy2j8: z authorization of unit trust 单位信托的认可
/J/r 62 authorized agent 指定代理人
HZ[&ZNTa authorized capital 法定资本
twf;{lZ( authorized clerk 出市员
0 v/+%%4} authorized dealer 认可交易商
*:BN LM authorized financial institution 认可财务机构
49/1#^T"Q> authorized fund 认可基金
dXe763~< authorized fund house 获授权的基金公司；认可基金公司
d>@{!c- authorized institution 认可机构
.a;-7|x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I # 1_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"N4c>2Q authorized insurer 获授权保险人；获认可承保人
xqP0Z) ,Ow authorized investment 特准投资项目
BAzc'x&< authorized person 获授权人
Gg5vf]VFo authorized representative 获授权代表
& Radpb2p6 authorized share capital 法定股本
9tl Fbu automated quotation system 自动报价系统
n0 !S;HH- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ai#EFo+# 自动交易系统〔香港期货交易所有限公司〕
/RX7AXXB automatic adjustment mechanism 自动调整机制
(C6Y*Zm\ automatic adjustment system 自动调整系统
xS,):R Automatic Clearing House 自动票据交换所
wKk automatic exchange rates accumulation system 自动化汇率累集系统
.IF d J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A
javV automatic teller machine [ATM] 自动柜员机
5 :ir i l autopay 自动转帐
3AWB Y .
available assets 可用资产
<Y~V!9(~{Q available fiscal reserve 现存财政储备
YV ! !bI available profit 可用利润
y"t5%Iv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pNVao{::5 average 平均；平均数；海损
G <Lm} average basic salary 平均基本薪金
xs.[]>nQN average consumer expenditure 平均消费开支；一般消费开支
, LcMNP r average cost 平均成本
XKks j!'B average cost of land production 增辟土地平均成本
`+"QhQ4 w average daily turnover 平均每日成交额
KO{}+ ~,.6 average daily wage rate 平均每日工资率
K z$Ijj average expenditure pattern 平均开支模式
+Tq
_n@ average growth rate 平均增长率
8P5xRUk V average net fixed assets 固定资产平均净值
b <=K@I.= average of relatives 相对价格平均数
n [ba average price 平均价格
v^,A~oe`t average propensity to consume 平均消费倾向；一般消费倾向
_NA]=
#J average propensity to save 平均储蓄倾向；一般储蓄倾向
Ta9;;B?$ average rate 平均率
*D4H; P# average revenue 平均收入；平均收益
>4h4t/G average stock 平均库存；平均存货
$?*+P`` average yearly rent 平均年租
jLb3{}0 avoidance of double taxation 避免双重课税
>z[d ~ avoidance of tax 避税
