A:
V$iA3)7W% A share Ａ股；甲类股份
7Up-a^ k^` abatement of tax 减税；减扣免税额
s ya!VF]` ABN AMRO Bank N.V. 荷兰银行
Y t_t> above-the-line expenditure 线上项目支出；经常预算支出
KG96; l@'( above-the-line receipt 线上项目收入；经常预算收入
M\Wg|gpy ABSA Asia Limited 南非联合亚洲有限公司
rTOex]@N absolute change 绝对数值变更
(9'q/qgTO absolute expenditure 实际开支
7TU77 absolute guideline figure 绝对准则数字
9"/=D9o9 absolute interest 绝对权益
HCYy9 absolute order of discharge 绝对破产解除令
bP|-GCKM8 absolute profit margin 绝对利润幅度
\<y|[ absolute value 实值；绝对值
-]YsiE?r absolutely vested interest 绝对既得权益
Nr"GxezU+A absorbed cost 已吸收成本；已分摊成本
0C"2?etMx absorption 吸收；分摊；合并
7|[Dr@.S absorption rate 吸收率；摊配率；分摊率
C\;%IGn ACB Finance Limited 亚洲商业财务有限公司
}N,v& B acceptable form of reciprocity 合理的互惠条件
=i2] qj\ acceptable rate 适当利率；适当汇率
' %rn-|) acceptance agreement 承兑协议
Z^J)]UL/ acceptance for honour 参加承兑
d7x6r3J$ acceptor 承兑人；接受人；受票人
[iyhrc:@ acceptor for honour 参加承兑人
xk,1 D accident insurance 意外保险
RUut7[r Accident Insurance Association of Hong Kong 香港意外保险公会
p_fsEY accident insurance scheme 意外保险计划
B4c;/W - accident year basis 意外年度基准
5 nmE*( accommodation 通融；贷款
;2MdvHhz1 accommodation bill 通融票据；空头票据
OMa b! accommodation party 汇票代发人
V,\ }|_ GY account balance 帐户余额；帐户结余
.#K\u![@N account book 帐簿
.%\||1F< account collected in advance 预收款项
RaymSh account current book 往来帐簿
'^ O}` account of after-acquired property 事后取得的财产报告
G[fg!vig#7 account of defaulter 拖欠帐目
_0\wyjjU account payable 应付帐款
#k!;=\FV account payee only [A/C payee only] 只可转帐；存入收款人帐户
|="Y3}a account receivable 应收帐款
3.=o }! account receivable report 应收帐款报表
b"w2 2% account statement 结单；帐单；会计财务报表
B < HD account title 帐户名称；会计科目
"CFU$~ accountant's report 会计师报告
/R(
.7 N Accountant's Report Rules 会计师报告规则
\ 9sJ`,T? accounting and auditing procedure 会计与审计程序；会计与核数程序
NjdDImz.;s Accounting Arrangements 《会计安排》
1pN8,[hyR7 accounting basis 会计基础
{t: *Xu accounting by Official Receiver 破产管理署署长呈交的帐目
MQy,[y7I Accounting Circular 《会计通告》
E Ig:@o&Jj accounting class 会计类别
?8<R)hJ a< accounting date 记帐日期；会计结算日期
& ##JZ accounting for money 款项核算
THy Accounting Officer 会计主任
,W_".aguX accounting period 会计报告期；会计期
M{Vi4ehOq accounting policy 会计政策；会计方针
3XUsw 1,[ accounting practice 会计惯例
k4^!"~<+0 accounting principle 会计准则
S6_dmTV* accounting record 会计记录
0nR_I^ accounting report 会计报告
w'mn O'% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
78]( ZYJV Accounting Society of China 中国会计学会
' (3|hh)Tl accounting statement 会计报表
cz$*6P<9J accounting system 会计制度；会计系统
<#T #+ uO accounting transaction 会计事项；帐务交易
#,!/Cnqis accounting treatment 会计处理
!P d) accounting year 会计年度
u 1Wixjd| accretion 增值；添加
:<1PCX2 accrual 应计项目；应累算数目
=RlAOgJ accrual basis 应计制；权责发生制
gA2]kZg accrual basis accounting 应计制会计；权责发生制会计
) Oj{x0{\Q accrue 应累算；应计
sX`b y\s, accrued benefit 应累算利益
|~Vq"6` accrued charges 应计费用
&iJ vkt accrued cumulative preference share dividend 应累算的累积优先股股息
RT L@WI accrued expenses 应累算费用
WtMDHfwqu\ accrued interest payable 应付利息；应计未付利息
d#I; e accrued interest receivable 应收利息；应计未收利息
8Urj;KkD accrued right 累算权益
S;nlC accruing profit 应累算的利润
<*ME&c gh4 accumulated fiscal reserve 累积财政储备
DM(c :+K- accumulated profit 累积利润；滚存溢利
^X:g C 9 accumulated reserve 累积储备
sHSg _/| accumulation of surplus income 累积收益盈余
5hlS2fn acquired assets 既得资产
N_VWA.JHt acquisition 收购；购置；取得
-e *(+ acquisition cost 购置成本
- KaU@t acquisition expenses 购置费用
cA!o
xti acquisition of 100% interest 收购全部股权
'^,|8A2 acquisition of control 取得控制权
7X .B acquisition of fixed assets 购置固定资产
V?jot<|$ acquisition of shell “买壳”
o& ?:pE acquisition price 收购价
l<s6U u" act of God 天灾
<VT|R~ acting partner 执事合伙人
okbW. ~ active market 买卖活跃的市场；交投畅旺的市场；旺市
[R/'hH5 active partner 积极参与的合伙人
!X F:.| active trading 交投活跃
TM,Fab & actual circulation 实际流通
g6.Tx] ?b$ actual cost 实际成本
(.g?|c actual expenditure 实际开支；实际支出
OX{2@+f# actual income 实际入息；实际收入；实际收益
^4a|gc actual market 现货市场
h)X"<a++N actual price 现货价；实际价格
X`k#/~+0 actual profit 实际利润
OkQtM
nq actual quotation 实盘；实际价位；实际报价
oUN; u*
actual year basis 按实际年度计算
1@^*tffL: actuals 实货
a0&R! E; actuarial investigation 精算调查
b5^-q c6X actuarial principle 精算原则
;k,#o!> actuarial report 精算师报告
IvB)d}p Actuarial Society of Hong Kong 香港精算学会
5VE9DTE actuarial valuation 精算师估值
A_|X54}w& actuary 精算师
7KV0g1GQ ad referendum agreement 暂定协议；有待覆核的协定
VyOpPIP ad valorem duty 从价税；按值征税
6" GHVFB ad valorem duty system 从价税制
tI+P&L" ad valorem fee 从价费
I@I- QiI ad valorem tariff 从价关税
]_:j+6i additional allowance 额外免税额
5 R*55@)
additional amount for unexpired risk 未过期风险的额外款额
#pWeMt' additional assessable profit 补加应评税利润
VP"C|j^I additional assessment 补加评税
;:w0%>X^ additional commitment 额外承担
*< ww ~^a additional commitment vote 额外承担拨款
1u_< 1X3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"pQ) 5 /e additional dependent parent allowance 供养父母额外免税额
F{
sPQf' additional provision 额外拨款
dpB \= additional stamp duty 附加印花税
x I(X+d`` additional tax 补加税罚款；补加税款
Y;>D"C.. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j55OG~) adjudged bankrupt 被裁定破产
5_Oxl 6# adjudicated bankrupt 裁定破产人
*|3G"B{w6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
w(!COu adjudication of bankruptcy 裁定破产；宣告破产
* o#P)H adjudication of insolvency 裁定无力偿还债务
[^\HP] *Q{ adjusted actual 经调整的实数；调整后的实数
_4X3g%nXl adjusted current assets 经调整的流动资产；调整后的流动资产
I8 adjusted figure 经调整的数字；调整后的数额
! u=A9i! adjusted liabilities 经调整的负债；调整后的负债
ac/<N% adjusted loss 经调整的亏损；调整后的亏损
4+B
OS ~ 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
^ZDpG2(zk adjusted profit 经调整的利润；调整后的利润
QlH,-]N$L adjusted surplus 经调整的盈余额；调整后的盈余额
d0G d5% adjusted value 经调整的价值；调整后的价值
T1YbF/M' adjustment 调整；修订；理算〔保险〕
.2QZe8" adjustment centre 调剂中心
) t$o0! adjustment lag 调整过程的时间差距；调整时差
k '-5&Q adjustment mechanism 调整机制
(aS Y.#; adjustment of loss 亏损调整
_F tI2G9 adjustment process 调整过程；调整程序
U3M ;6j9` adjustment range 调整幅度
=.t 3|5U8 administered exchange rate 受管制汇率
C{FE*@U. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hta y - administration expenses 行政费用
{3|h^h_R administration fee 手续费；行政费
7tU=5@M9D administration in bankruptcy 破产管理
sf'+; administration order 遗产管理令
GvT ~ zNd administrator 管理人；遗产管理人
oNIt<T administrator of the estate 遗产管理人
IF <<6.tz admission of debt 债项承认书
kZ<"hsh,Y' admission of proof 接纳债权证明
v|; }}ol advance 放贷款项；垫付款项；预支款项；预付款项
g I@I.=y advance account 暂支帐目；预付款帐户
1\%2@NR advance compensation 预付补偿金
1YvE/<6 advance from shareholder 股东垫款
L(_bf/ @3 advance pending reimbursement 预支以待日后付还
ac#I $V- advanced economy 先进经济体系
VK^m]??s_ advancement 预付；预付财产
?m :,hI advances warrant 垫款令
75*q^ui advancing 贷出
# 4;(^`? adverse balance 逆差
9=p/'d 8 adverse exchange 逆汇
0z`-fQfK advertisement addressed to shareholders 在报章刊登的致股东通告
^(T_rEp advice for collection 托收通知书
;;7: l,vy advice of drawing 提款通知书；汇票通知书
d\j[O9W> advice of payment 付款通知
Tu_4kUCR!f Advisory Committee [Securities and Futures Commission]
L IRdWGQ4 谘询委员会〔证券及期货事务监察委员会〕
Vae=Yg=fw Advisory Committee on Diversification 经济多元化谘询委员会
iJ!p9E*( affidavit 誓章；遗产申报誓章
k/ 2TvEV3= affidavit of no receipt 述明无收款的誓章
-=a,FDeR affiliate 联号；联营公司；附属公司
nn{PhyK affiliated company 附属公司；联号；联营公司
_?c7{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i6 $q1* affordability 负担能力
6~! l7HqO African Development Bank [AfDB] 非洲开发银行
oS#PBql4 after-acquired property 事后取得的财产
noQS bI
@ after-hours dealing 市后交易
4ZrRgx2MD after-tax profit 税后盈利；税后利润；税后溢利
P,={ C6* agency agreement 代理协议
ja +PVf agency expenses 代理机构的开支
]r(s0 2 agency fee 代理费
aW;DfH Agency Law 《代理法》
N 2$uw@s agent 代理人；承销人
% O \zYtQR agent of company 公司代理人
KU*XRZu) agent's fee 代理人费；经纪费
Q;y)6+VU4 aggregate 总计；总数；总体数字
3u~V& jl aggregate amount 总款额；总额
%v, a3^Qu aggregate assets and liabilities 总体资产与负债
$`6Q\=*R/ aggregate at constant price 按固定价格计算的总体数字
cOvdC4 aggregate demand 总需求
s1%th"e
[ aggregate gross position 总持仓量
+ vO; J aggregate limit 总限额
/DoSU>%hK aggregate of salaries tax 合计薪俸税
9 1ndr@*| aggregate performance 总体表现；总体业绩
c^x5 E`{ aggregate supply 总体供应
@"O| [%7e aggregate surplus 总盈余
ISi^BFU aggregate total 整体总额
] Wx?k7T aggregate value 总值；合计价值
ytyB:# J aggregated basis 合计基准
9 y{R_ aggregated net chargeable income 合计应课税入息实额
DW0N}>Gp* aggregation 合并计算；合计；总和
L(t!C~3 aggregation of incomes of husband and wife 夫妇入息合并计算
NM0s*s42 aggregation of property 财产的总和
Fu[< zA^ agio 差价；贴水
y4j\y
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T8 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H_d^Xk QZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Rh#QPYPq 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
M992XXd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)h`8</#m{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
MW J} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e^yfoE<7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b&2 N7 % agreement for a settlement 授产协议
_Z_R\ agreement for assignment 转让协议
j kV 9$W0 agreement for sale 售卖协议；买卖协议
I T ?~`vi agreement for sale and purchase 买卖协议
);=0cnr3 agreement for the payment of interest 支付利息协议
s | !lw agreement for the repayment of money 还款协议
lAJ P X agreement of reinsurance 再保险协议
jAak,[~; Agricultural Bank of China 中国农业银行
*IWWD\U air passenger departure tax 飞机乘客离境税
1w'W)x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6\vaR# airport tax 机场税
W =\45BJ alcohol duty 酒精税
T$*#q('1"} alienation 让与；让渡；转让
0 t2n7Y?N alimony 生活费；赡养费
6d/1PGB All Ordinaries Index [AOI] 所有普通股指数
e>g>)!F all risks 全险；综合险
!v<` ^`x9I All Sales Record for Stock Market 《股票市场成交报告》
-
` {T ? Allied Capital Resources Limited 新联财务有限公司
}j;G `mV2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aI_[h
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"2z&9`VIY allocation of fund 分配款项；预留款项
a7n`(}?Y allocation of profit 利润分配；溢利分配
!4+ FN) allocation warrant 拨款令
n.OsmCR N; allotment 分配；配股
9NeHN@D) allotment notice 股份配售通知；配股通知
Y@ X>ejk" allotment of shares 股份分配
)LTX.Kg allowable 可获宽免；免税的
V)A7q9Bum allowable business loss 可扣除的营业亏损
xv~Sk2Z+d allowable expenses 可扣税的支出
rr]-$]Q allowance 免税额；津贴；备抵；准备金
p9![8VU allowance for debts 债项的免税额
cyBm,! allowance for depreciation by wear and tear 耗损折旧免税额
lx:.9> allowance for funeral expenses 殡殓费的免税额
-S7i': allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O' h f8w allowance for repairs and outgoings 修葺及支出方面的免税额
d F$&fo% allowance to debtor 给债务人的津贴
;e0-FF+ alteration of capital 资本更改
& X#6jTh+ alternate trustee 候补受托人
r7-H`%. amalgamation 合并
}h1y^fuGi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-8:/My ambit of charges 征税范围；收费范围
Q!70D)O $ amended valuation 经修订的估值
W#kd[Wi American Commodities Exchange 美国商品交易所
@]7s`? American Express Bank Limited 美国运通银行
$g_|U:, American Stock Exchange 美国证券交易所
.S*VYt%K7 amortization 摊销
<FfmDR amount due from banks 存放银行同业的款项
0( q:K6zI} amount due from banks abroad 存放海外银行同业的款项
)3.=)?XW amount due from holding companies 控股公司欠款
[xo-ZDIoG amount due from local banks 存放本港银行同业的款项
{$Z
S
2 7 amount due to banks 银行同业的存款
Tly*i"[& amount due to banks abroad 海外银行同业的存款
SvQ!n4 $ amount due to holding companies 控股公司存款
*yYeqm amount due to local banks 本港银行同业的存款
8(g}/%1mt3 amount due to outport banks 外埠银行同业的存款
p# JPLCs amount for note issue 发行纸币的款额
';xp+,'}\ amount of bond 担保契据的款额
HT7I~]W amount of consideration 代价款额
-f["1-A amount of contribution 供款数额
)zkr[;j~` amount of indebtedness 负债款额
r-o+NV amount of principal of the loan 贷款本金额
@cc}[Uw4B amount of rates chargeable 应征差饷数额
GD% qrK? amount of share capital 股本额
{9v Mc amount of sums assured 承保款额
BAojP1}+, amount of variation 变动幅度
;:/C.%d
amount of vote 拨款数额
zMh`Uqid amount payable 应付款额
CbFO9 q amount receivable 应收款额
jH k.]4&0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sKC(xO@L;` analysis 分析
,*8)aZ1 k ancillary risk 附属风险
gO# %*
W annual account 周年帐目；周年帐目报表；年度决算；年结
+ cZC $lo annual accounting date 年结日期
kgd
dq annual allowance 每年免税额；年积金；年度津贴；年津
B]I*ymc# annual balance 年度余额
{t| Q9& annual disposable income 每年可动用收入
=!u]t &yv annual estimates 周年预算
gts09{"} Y annual fee 年费
hISYtNWjd" annual general meeting 周年大会
cN`P5xP' annual growth rate 年增率；每年增长率
e[6Me[b annual long-term supplement 长期个案每年补助金
s9SUj^ annual pensionable emolument 可供计算退休金的年薪
E: Ul_m8 annual report 年报
e5(c,,/ Annual Report on the Consumer Price Index 《消费物价指数年报》
eOahr: Db annual return 周年报表；周年申报表；每年报税表格
1BSn#D nj Annual Return Rules 《周年报表规则》
Q-J} :U annual review of consumer prices 每年消费物价回顾
Q5]rc`}
5 annual roll-forward basis 逐年延展方式
m[ER~]L/C annual salary 年薪
BmaY&? annual statement 年度报表；年度决算表
hPuF:iiQ4 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%JAX>v&B annuitant 年金受益人
x> +sqFd\ annuity 年金
2M)E1q|a annuity contract 年金合约
`yh][gqVE~ annuity on human life 人寿年金
q8MyEoc:n antecedent debt 先前的债项
\+Y5b} ante-dated cheque 倒填日期支票
<?h (Dchq anticipated expenditure 预期开支
8S5Q{[ ! anticipated net profit 预期纯利
k ~4o`eA anticipated revenue 预期收入
=.l>Uw! anti-inflation measure 反通货膨胀措施
mR~S$6cc anti-inflationary stance 反通货膨胀立场
JFq<sY! apparent deficit 表面赤字
lo-VfKvy apparent financial solvency 表面偿债能力
5a4i)I6 3o apparent partner 表面合伙人
%~P3t=r application for personal assessment 个人入息课税申请书
\d3 ~k q3 application of fund 资金应用
)5fly%-r) application to release as liquidator and to destruct the books of accounts and documents
3xgU=@!; 申请免除清盘人职务及毁灭帐簿与文件
=&PO_t5) z appointed actuary 委任精算师
SNf~%B?`L appointed auditor 委任核数师；委任审计师
loUZD=Ph appointed trustee 委任的受托人
*VaQ\]:d appointer 委任人
+_jM$?:F} apportioned pro rata 按比例分摊
3Xy~ap>Y apportionment 分配；分摊
r @PVSH/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?;A\>sP apportionment formula 分摊方程式
GK1P7Qy?V apportionment of estate duty 遗产税的分摊
}{mS " appraisal 估价；评估
%vbov}R appreciable growth 可观增长
_+Z5qUm Q appreciable impact 显着影响
!wC(
]Y appreciable increase 可观增长
?Zb3M appreciation 增值；升值
T8^l}Y
B appreciation against other currencies 相对其他货币升值
ErFt5%FN.O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{kvxz appreciation tax 增值税
} ?MbU6" appropriation 拨款；拨用；拨付
+BE _t(%p" appropriation account 拨款帐目
n4.\}% =z Appropriation Bill 拨款法案
HkY#i;%N appropriation-in-aid system 补助拨款办法
i-. AD4 approved assets 核准资产
r.c:QY$ approved basket stock 认可一篮子证券
di7cCn approved budget 核准预算
kO C0d , approved charitable donation 认可慈善捐款
-j1]H"- approved charitable institution 认可慈善机构
&da:{ approved currency 核准货币；认可货币
'j! n
approved estimates 核准预算
]W5p\(1g approved estimates of expenditure 核准开支预算
A\v53AT approved overseas insurer 核准海外保险人
dF5y'
R' approved overseas trust company 核准海外信托公司
|io)?`p j approved pooled investment fund 核准汇集投资基金
- Rx;"J.H approved provident fund scheme 认可公积金计划
/. H(& approved provision 核准拨款
OzR<jCOS approved redeemable share 核准可赎回股份
2`A[< S approved regional stock 认可地区性证券
RL
H!f1cta approved retirement scheme 认可退休金计划
W$W w/mcl+ approved subordinated loan 核准附属贷款
Fl *<N arbitrage 套戥；套汇；套利
nWh f arbitrageur 套戥者；套汇者
hZWkw{c arbitrary amount 临时款项
\ 7IT[<Se arrangement 措施；安排；协定
(iIzoEpb8W arrears 欠款
x:h)\%Dg< arrears of pay 欠付薪酬
c2L\m* ^o arrears of revenue 逾期未收税款；逾期未收的帐项
! #W 3Q articles of association 组织章程；组织细则；组织章程细则
dp4vybJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/%)(Uz ascertainment of profit 确定利润
1H -~+lf "Asia Clear" “亚洲结算系统”
N#@v`S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'8FHn~F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8~T=p:z' Asian Development Fund [ADF] 亚洲发展基金
tY:,9eh7B Asian dollar bond 亚洲美元债券
_xBhMu2f Asian dollar market 亚洲美元市场
Aj(y]p8 Asian dollar rate 亚洲美元利率
LBmXy8'T` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fPstS ez Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F!w|5,) asked price 沽盘；喊价；索价；卖方报价
d=
?lPEzSA assessable income 应评税入息
Z?WVSJUVf assessable loss 应评税亏损
s(e1kk}" assessable profit 应评税利润
p*Yx1er1 assessable value 应评税值
4n1 g@A=y assessed profit 估定利润
t;u)_C,bmP assessed value 经评估价值
N8=-=]0G assessment 评税；评定；估价；评税单
aOQT-C[
O assessment number 评税编号；估价编号
87m`K Str7 assessment of additional tax 补加税评税
\HQ.Pwr 6 assessment of performance 业绩评估；实绩评价
Ocn@JOg Assessor 评税主任
Dg hqSL ^s asset price bubbles 资产价格泡沫
=NSunW ! asset-backed securities 具资产保证的证券
d(Hqj#`-31 assets accretion 资产增值
0fK#:6 assets and liabilities 资产与负债
(:h&c6'S)b assets betterment statement 资产递增表；资产改进表
=W>a ~e]/ assets lending 实物放款；有抵押贷款
<fA}_BH%] assets of the company passing on the death 死者去世时转移的公司资产
m=Mk@xfQ# assets pledged as security for liabilities 用作负债抵押的资产
y=jZ8+M assets portfolio 资产投资组合
RD ;A assets price 资产价格
O^ 5 C assets quality 资产质素
;jO+<~YP! assets realization 资产变现
-Owb@Nw
assets refinancing arrangement 资产再集资安排
;0NJX)GL assets securitization 资产证券化
/LtbmV assets situated outside Hong Kong 在香港以外地方的资产
Sz]1`%_H/ assets stripping 削减资产；拆卖资产
#r1y|)m` assets value 资产值
}5}>B * assignee 承让人
F8M};&=*1r assignment 转让；转让书；转让契
EMdU4YnE" assignment of interest 权益转让
qT &zg @m assignment of letters patent and trade mark 专利证书及商标转让
oel?w e6 assignment of property 物业转让；物业转让书
ln":j?` assignment right 转让权
@ScC32X assignor 转让人
O1+ yOef"k associate 有联系的人；有关连人士；相联者；合伙人；联系人
3(gOF&Uf9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ed`7GZB associate member 附属会员
5 PP^w~n associated body corporate 相联法人团体
ZwiXeD+4 associated company 相联公司；联属公司
<*P)" G associated corporation 相联法团
.ud&$-[a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xsN OjHk 公认会计师公会〔英国〕
jj]| }G Association of Futures Exchange Brokers 香港期货经纪协会
!D V0u)k( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N P5K1: association of underwriters 承保人组织
.q!i
+0 assumption of control 接管
} :gi<#-:G assurance 担保；保险；转易；转易书
[HQ/MkP-Z assurance of interest 权益的转易
}_H\ 75Iv at 19XX price 按一九ＸＸ年价格计算
%?F$3YN, at a discount 按赔价计算；按贴水价格计算；打折扣
^+gD;a |t at a premium 按溢价计算；按升水价格计算
: #so"O at call 通知付款；按通知
Zv?"1Y< L at constant market price 按固定市价计算
y{~tMpo< at constant price 按固定价格计算
I|;C} lfp at cost 按成本计算
W7{ ^/s5r at current market price 按当时市价计算；按现时市价计算
{Z
Ld_VGW at current price 按当时价格计算；按现时价格计算
IGab~`c-[ at factor cost 按要素成本计算；按生产要素成本计算
ZS`Kj(D at money-of-the-day price 按付款当日价格计算
MmFtG- at or better 按指定或较佳价位〔买卖指令〕
#&?}h)Jr' at par 按面值计算；平价
4r86@^c* at sight 见票即付
{<#b@=G at the close 按收市盘
jE8}Ho_#) at the opening 按开市盘
Vs
Z7 n~e attestation 见证；见证条款
qv4r !x at-the-money option 平价期权
<AP.m4N) _ attorney 受权人；受托代表人
i 9`-a/ attornment 新拥有人承认书
$Il attributable profit 可归属利润
}wI +e Mr attributable share value 可归属股份价值
$ub0$S/Hu Auckland Stock Exchange 奥克兰证券交易所
D G&aFmC auction 拍卖
a=v H:D auctioneer 拍卖商
WGyPyG#Fl audit 审计；核数
Dd-a*6|x Audit Commission 审计署
rj?c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}([}A`@ 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〕
B WB}bq audit review 帐目审查
%c%`< y<~L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZCMH?> audited account 审计帐目；经审计的帐目
8 @RJ> audited annual account 经审计的周年帐目
Lv Z',u} audited balance sheet 经审计的资产负债表
.RyuWh!5 auditor 核数师；核数主任；审计师
1=` V aS auditor's certificate 核数师证明书；审计师证明书
:h!'\9 auditor's report 核数师报告；审计师报告
[$:L| V!{ Aussie bond 澳元债券
8U7d d[ austerity budget 紧缩预算
Lr= ^0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-"^xg" Australia All Ordinaries Index 澳洲所有普通股票指数
rhly.f7N=A Australian Dollar [AUD] 澳元
u g;~dhe~ Australian Options Market 澳大利亚期权市场
~&+ a.@T Australian Securities Commission 澳洲证券事务监察委员会
eZ0-O /_i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
EB6X
Yr Australian Stock Exchange 澳大利亚证券交易所
7@m+ y Austrian Schilling [ATS] 奥地利先令
}O TJ{eG authentication 认证；鉴证
z2!4w +2 authority to purchase 委托购买证；委购书
%% )y4>I authorization 认可；核准；授权；授权书
A>H CX 4i authorization by direction 指示授权
7W5Cm\ authorization by instruction 指令授权
}z|9F(I authorization by warrant 令状授权
TmM~uc7mj authorization of unit trust 单位信托的认可
%az6\"n authorized agent 指定代理人
G)_Zls2 ; authorized capital 法定资本
1K R4Wq@ authorized clerk 出市员
lvNi/jk authorized dealer 认可交易商
nV`W0 r(f' authorized financial institution 认可财务机构
c%(Nd i authorized fund 认可基金
R|` `A5zQ authorized fund house 获授权的基金公司；认可基金公司
!, ]c}Y{i authorized institution 认可机构
[F(iV[n% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:2')`xT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$M+'jjnP authorized insurer 获授权保险人；获认可承保人
BQ70<m2D$ authorized investment 特准投资项目
4x@W]*i authorized person 获授权人
obPG]*3 authorized representative 获授权代表
}7P[%(T5 authorized share capital 法定股本
H0.A;` automated quotation system 自动报价系统
%Z,n3iND Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bD|VT 自动交易系统〔香港期货交易所有限公司〕
Pf?15POg&B automatic adjustment mechanism 自动调整机制
iun_z$I<+Z automatic adjustment system 自动调整系统
t~) g)=> Automatic Clearing House 自动票据交换所
4Tx.| automatic exchange rates accumulation system 自动化汇率累集系统
o)DO[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V7O7"Q^q automatic teller machine [ATM] 自动柜员机
:Gx5vo autopay 自动转帐
n[# **s available assets 可用资产
7VWy1 available fiscal reserve 现存财政储备
V?p`rrj@ available profit 可用利润
j'hWhLa x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I:YgKs)[ average 平均；平均数；海损
e#k)F.TZ:% average basic salary 平均基本薪金
?32i1F! average consumer expenditure 平均消费开支；一般消费开支
\C$cbI =;+ average cost 平均成本
ugTnz$ average cost of land production 增辟土地平均成本
\=x S?( v! average daily turnover 平均每日成交额
RZ ?SiwE average daily wage rate 平均每日工资率
|zd5P average expenditure pattern 平均开支模式
w|*D{`O average growth rate 平均增长率
{LCKt/Z>P average net fixed assets 固定资产平均净值
i' ^! SEt average of relatives 相对价格平均数
f|)~_J H average price 平均价格
!(Q@1 c&z average propensity to consume 平均消费倾向；一般消费倾向
8s-X H average propensity to save 平均储蓄倾向；一般储蓄倾向
`0!% jz= average rate 平均率
4T
v=sP average revenue 平均收入；平均收益
rq}xuSFI average stock 平均库存；平均存货
oEj$xm_} average yearly rent 平均年租
x-4d VKE*z avoidance of double taxation 避免双重课税
v$5D&Tv avoidance of tax 避税
