A:
uc\Kg1{ A share Ａ股；甲类股份
f:w?pE abatement of tax 减税；减扣免税额
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ABN AMRO Bank N.V. 荷兰银行
#&k5 d: above-the-line expenditure 线上项目支出；经常预算支出
aEWWP] above-the-line receipt 线上项目收入；经常预算收入
1Z2HUzqh. ABSA Asia Limited 南非联合亚洲有限公司
t+ G#{n absolute change 绝对数值变更
A#<? 4& absolute expenditure 实际开支
V>LwqS~` absolute guideline figure 绝对准则数字
7#a-u<HF" absolute interest 绝对权益
jo@6?(
*4 absolute order of discharge 绝对破产解除令
F 6|]4H.3Q absolute profit margin 绝对利润幅度
1D7 `YKI9h absolute value 实值；绝对值
[Ek7b * absolutely vested interest 绝对既得权益
o5GcpbZ3k absorbed cost 已吸收成本；已分摊成本
(@VMH !3 absorption 吸收；分摊；合并
LEf^cM=> absorption rate 吸收率；摊配率；分摊率
D%Sl AzZ3 ACB Finance Limited 亚洲商业财务有限公司
X-Kh(Z acceptable form of reciprocity 合理的互惠条件
vX"*4m>b?+ acceptable rate 适当利率；适当汇率
~<5!?6Yt acceptance agreement 承兑协议
"|
g>'w M* acceptance for honour 参加承兑
@%uUiP0 acceptor 承兑人；接受人；受票人
@ioJ] $o7 acceptor for honour 参加承兑人
E_wCN&`[ accident insurance 意外保险
[ /b2=> Accident Insurance Association of Hong Kong 香港意外保险公会
j0aXyLNX accident insurance scheme 意外保险计划
y9GoPC`z accident year basis 意外年度基准
]^7@}Ce_ accommodation 通融；贷款
^|(LAjet accommodation bill 通融票据；空头票据
wv 1iSfW accommodation party 汇票代发人
5m 4P\y^a account balance 帐户余额；帐户结余
=R|HV;9 h account book 帐簿
]|a g account collected in advance 预收款项
A,<E\ account current book 往来帐簿
fOGFq1D account of after-acquired property 事后取得的财产报告
P>D)7 V9Hh account of defaulter 拖欠帐目
Pn1^NUMZJ account payable 应付帐款
#A/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
'KL0@l account receivable 应收帐款
o[w:1q7 account receivable report 应收帐款报表
]p GL`ge5 account statement 结单；帐单；会计财务报表
CwzZ8.o$i account title 帐户名称；会计科目
LL |r
A: accountant's report 会计师报告
ie95rZp Accountant's Report Rules 会计师报告规则
,^< R{{{-A accounting and auditing procedure 会计与审计程序；会计与核数程序
& h)yro Accounting Arrangements 《会计安排》
SHgN~ Um accounting basis 会计基础
4l'fCZhA} accounting by Official Receiver 破产管理署署长呈交的帐目
ZvX*t)VjTz Accounting Circular 《会计通告》
*OsQ}onv accounting class 会计类别
_6hQ %hv8 accounting date 记帐日期；会计结算日期
G j?t_Zln accounting for money 款项核算
exUFS5d Accounting Officer 会计主任
|aS.a&vwR accounting period 会计报告期；会计期
@*XV`_!h accounting policy 会计政策；会计方针
4e7-0}0 accounting practice 会计惯例
s
5Qcl;} accounting principle 会计准则
4E+e}\r:6 accounting record 会计记录
bsli0FJSh' accounting report 会计报告
JFmC \ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pY EMmZ?L Accounting Society of China 中国会计学会
7xlkZF accounting statement 会计报表
X`K<>0.N accounting system 会计制度；会计系统
lrE 5^;/s1 accounting transaction 会计事项；帐务交易
8/#A!Ww] accounting treatment 会计处理
Pmx -8w accounting year 会计年度
I$G['` XX/ accretion 增值；添加
gz9j & W.
accrual 应计项目；应累算数目
JPHL#sKyz accrual basis 应计制；权责发生制
z&\a:fJ & accrual basis accounting 应计制会计；权责发生制会计
J*A,o~U| accrue 应累算；应计
| YWD8 + accrued benefit 应累算利益
C.-,^+t;g accrued charges 应计费用
[|$h*YK accrued cumulative preference share dividend 应累算的累积优先股股息
{S)6;|ua' accrued expenses 应累算费用
O=t_ yy accrued interest payable 应付利息；应计未付利息
Ll' t>) accrued interest receivable 应收利息；应计未收利息
qInR1 r< accrued right 累算权益
9W5lSX#^; accruing profit 应累算的利润
*N<]Xy @ accumulated fiscal reserve 累积财政储备
,Z Nq,$j accumulated profit 累积利润；滚存溢利
V f&zL
Sgr accumulated reserve 累积储备
"HIRT E;& accumulation of surplus income 累积收益盈余
s l l\g acquired assets 既得资产
Z5n1@a __ acquisition 收购；购置；取得
%[TR^Th6 acquisition cost 购置成本
:3Ox~o acquisition expenses 购置费用
|HQW0 acquisition of 100% interest 收购全部股权
M|h3Wt~7 acquisition of control 取得控制权
;$| nrwhy acquisition of fixed assets 购置固定资产
\gaw6S>n} acquisition of shell “买壳”
Wn2NMXK acquisition price 收购价
@Nx 9) act of God 天灾
hn@08t G acting partner 执事合伙人
U7F!Z(
9 active market 买卖活跃的市场；交投畅旺的市场；旺市
B9z?mt'|r) active partner 积极参与的合伙人
JH9J5%sp active trading 交投活跃
LH% F 8 actual circulation 实际流通
vvMT}-! actual cost 实际成本
{JT&w6Jz actual expenditure 实际开支；实际支出
f8dB-FlMm actual income 实际入息；实际收入；实际收益
&p@O _0nF actual market 现货市场
qEOhwrh actual price 现货价；实际价格
Yj49t_$b actual profit 实际利润
v\ )W?i*l actual quotation 实盘；实际价位；实际报价
M%m4i9~!? actual year basis 按实际年度计算
(L&d!$,Dv actuals 实货
[z{1*Xc actuarial investigation 精算调查
g! |kp? actuarial principle 精算原则
=dKtV .L actuarial report 精算师报告
:5<UkN)R( Actuarial Society of Hong Kong 香港精算学会
#;yZ actuarial valuation 精算师估值
#;e:A8IQ actuary 精算师
6bC3O4Rw ad referendum agreement 暂定协议；有待覆核的协定
x 9fip- ad valorem duty 从价税；按值征税
}my`K ad valorem duty system 从价税制
S,UDezxg ad valorem fee 从价费
v!5 `|\ ad valorem tariff 从价关税
a1lh-2x X additional allowance 额外免税额
T8$y[W-c additional amount for unexpired risk 未过期风险的额外款额
kDxFloK additional assessable profit 补加应评税利润
u6JM]kR additional assessment 补加评税
rEW b" additional commitment 额外承担
Svmy(w~m additional commitment vote 额外承担拨款
Y$ _B1_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wc4=VC"y additional dependent parent allowance 供养父母额外免税额
0GeTS Fj additional provision 额外拨款
usF.bkTp additional stamp duty 附加印花税
8l`*]1.W< additional tax 补加税罚款；补加税款
#*Ctwl,T Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4!?eRY adjudged bankrupt 被裁定破产
wmLs/:~ adjudicated bankrupt 裁定破产人
VI86KJu adjudication fee 裁定费；评定印花税额手续费；评估契据费
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Ze=uP adjudication of bankruptcy 裁定破产；宣告破产
q/,O\, adjudication of insolvency 裁定无力偿还债务
Q;rX;p^W adjusted actual 经调整的实数；调整后的实数
"chDg(jMZ adjusted current assets 经调整的流动资产；调整后的流动资产
e9 B064 adjusted figure 经调整的数字；调整后的数额
iYy1!\ adjusted liabilities 经调整的负债；调整后的负债
S,he6zS adjusted loss 经调整的亏损；调整后的亏损
{`@G+JV~Jw 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
| Cy E5i0 adjusted profit 经调整的利润；调整后的利润
5$k:t adjusted surplus 经调整的盈余额；调整后的盈余额
[4f{w%~^ adjusted value 经调整的价值；调整后的价值
j\M?~=*w adjustment 调整；修订；理算〔保险〕
? =Kduef adjustment centre 调剂中心
> ~O.@| adjustment lag 调整过程的时间差距；调整时差
Gd85 kY@w7 adjustment mechanism 调整机制
JWxwJex adjustment of loss 亏损调整
gPPkT" adjustment process 调整过程；调整程序
RA
L ~!"W adjustment range 调整幅度
@q) d administered exchange rate 受管制汇率
lThB2/tV\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[7y]n;Fy administration expenses 行政费用
8":Q)9;% administration fee 手续费；行政费
SmO~,2= administration in bankruptcy 破产管理
|sE'XT4ag administration order 遗产管理令
WpvhTX administrator 管理人；遗产管理人
3JR+O <3D administrator of the estate 遗产管理人
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R0SA admission of debt 债项承认书
<a3 WKw admission of proof 接纳债权证明
"w<#^d_6 advance 放贷款项；垫付款项；预支款项；预付款项
R:qW;n%AF advance account 暂支帐目；预付款帐户
ZN0P:== advance compensation 预付补偿金
~P-mC@C advance from shareholder 股东垫款
w7L) '9 advance pending reimbursement 预支以待日后付还
4Z0]oI X advanced economy 先进经济体系
G3T]`Atf advancement 预付；预付财产
-Q Nh advances warrant 垫款令
~k5W@`"W advancing 贷出
YoFxW5by adverse balance 逆差
Q7CsJzk~) adverse exchange 逆汇
Q"#J6@ advertisement addressed to shareholders 在报章刊登的致股东通告
}jPSUdo advice for collection 托收通知书
X:{!n({r= advice of drawing 提款通知书；汇票通知书
A04U /; advice of payment 付款通知
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KKvO Advisory Committee [Securities and Futures Commission]
!& E-}}< 谘询委员会〔证券及期货事务监察委员会〕
vl )l' Advisory Committee on Diversification 经济多元化谘询委员会
jPkn[W#
6 affidavit 誓章；遗产申报誓章
8 z\ xrY affidavit of no receipt 述明无收款的誓章
j?QD R affiliate 联号；联营公司；附属公司
J 'r^/ affiliated company 附属公司；联号；联营公司
8u]2xB =K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F!K>K z affordability 负担能力
lyhiFkO
iH African Development Bank [AfDB] 非洲开发银行
A=0'Ks after-acquired property 事后取得的财产
Vxt+]5X after-hours dealing 市后交易
(Q B2T2x after-tax profit 税后盈利；税后利润；税后溢利
MolgwVd agency agreement 代理协议
`Pnoxm' agency expenses 代理机构的开支
~g t@P agency fee 代理费
dj%!I:Q>u Agency Law 《代理法》
W2!+z{:m agent 代理人；承销人
A3 *!"3nU agent of company 公司代理人
X@FN|Rdh agent's fee 代理人费；经纪费
qqU 64E aggregate 总计；总数；总体数字
hi[pVk~B) aggregate amount 总款额；总额
5!9zI+S|=` aggregate assets and liabilities 总体资产与负债
Flb&B1 aggregate at constant price 按固定价格计算的总体数字
xgtR6E^k aggregate demand 总需求
yB6?`3A: aggregate gross position 总持仓量
-UT}/:a aggregate limit 总限额
HxI"
8A aggregate of salaries tax 合计薪俸税
c:.eGH_f aggregate performance 总体表现；总体业绩
&%Tj/ Qx aggregate supply 总体供应
,R|BG aggregate surplus 总盈余
93hxSRw aggregate total 整体总额
oP.7/*p aggregate value 总值；合计价值
ddR >7d}N aggregated basis 合计基准
Z 3!`J& aggregated net chargeable income 合计应课税入息实额
Ek}A]zC aggregation 合并计算；合计；总和
9N3 e N aggregation of incomes of husband and wife 夫妇入息合并计算
d'sZxU aggregation of property 财产的总和
kcx Ad agio 差价；贴水
x,V r=FB 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》
k U`r)=1" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2J;g{95z 《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》
U
m+8"W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P0b7S'a4! 《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》
$ ME)#( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IE~ |iQ?- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>LuYHr agreement for a settlement 授产协议
#_ lDss agreement for assignment 转让协议
e>7i_4(C agreement for sale 售卖协议；买卖协议
4KrL{ Z+} agreement for sale and purchase 买卖协议
T6k0 >[3xf agreement for the payment of interest 支付利息协议
3+b t~J0 agreement for the repayment of money 还款协议
Aiea\j Bv agreement of reinsurance 再保险协议
t#"Grk8Mz& Agricultural Bank of China 中国农业银行
{l >hMxij air passenger departure tax 飞机乘客离境税
+nGAz{&@r% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y6d@h? ht airport tax 机场税
qIqM{#' ^ alcohol duty 酒精税
a.6( K alienation 让与；让渡；转让
@=kSo
-S X alimony 生活费；赡养费
lw5`p,` All Ordinaries Index [AOI] 所有普通股指数
n'w.;
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PFK
'$ All Sales Record for Stock Market 《股票市场成交报告》
n(]-y@X0_ Allied Capital Resources Limited 新联财务有限公司
;*&-C9b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
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wt7; allocation letter 拨款信件
@s^-.z allocation of fund 分配款项；预留款项
RpYERA gT allocation of profit 利润分配；溢利分配
o _H`o&xr allocation warrant 拨款令
)\ ^-2[; allotment 分配；配股
$, '*f?d allotment notice 股份配售通知；配股通知
\uMLY<]P allotment of shares 股份分配
N }YkMJy allowable 可获宽免；免税的
TuqH*{NNy9 allowable business loss 可扣除的营业亏损
FC"8#*x allowable expenses 可扣税的支出
?0xgRe< allowance 免税额；津贴；备抵；准备金
c[Zje7 @ allowance for debts 债项的免税额
%u5]>]M+ allowance for depreciation by wear and tear 耗损折旧免税额
Om {'1 allowance for funeral expenses 殡殓费的免税额
dC4'{ n| 7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y* h<MQ allowance for repairs and outgoings 修葺及支出方面的免税额
6S\ 8$ allowance to debtor 给债务人的津贴
Y[S1$(K&* alteration of capital 资本更改
>@ AB<$ A alternate trustee 候补受托人
RCLeA=/N@0 amalgamation 合并
C{wEzM : ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M&
CqSd ambit of charges 征税范围；收费范围
\5cpFj5% amended valuation 经修订的估值
n{SJ_S#a.a American Commodities Exchange 美国商品交易所
A. w:h;7 American Express Bank Limited 美国运通银行
5E_ YEBO/ American Stock Exchange 美国证券交易所
2dgd~
amortization 摊销
! 5?<% * amount due from banks 存放银行同业的款项
C2)2) amount due from banks abroad 存放海外银行同业的款项
YT8F#t8 amount due from holding companies 控股公司欠款
c6/=Gq{. amount due from local banks 存放本港银行同业的款项
;ovP$ vl> amount due to banks 银行同业的存款
W+1^4::+ amount due to banks abroad 海外银行同业的存款
B,fo(kG amount due to holding companies 控股公司存款
&
"B=/-( amount due to local banks 本港银行同业的存款
Nl1D o: PY amount due to outport banks 外埠银行同业的存款
f:P}*^
Gw amount for note issue 发行纸币的款额
.XhrCi Z amount of bond 担保契据的款额
%;"y+YFdv amount of consideration 代价款额
FNId ; amount of contribution 供款数额
@AuO`I@p= amount of indebtedness 负债款额
?b5 ^ amount of principal of the loan 贷款本金额
!$>R j amount of rates chargeable 应征差饷数额
Nl(Foya%) amount of share capital 股本额
VOh4#%Vj amount of sums assured 承保款额
@$K"o7+] amount of variation 变动幅度
F1Bq$*'N$w amount of vote 拨款数额
_t}WsEQ+P amount payable 应付款额
5 + MS^H amount receivable 应收款额
$
o#V# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8SS|a analysis 分析
h3@v+Z<} ancillary risk 附属风险
HiJE}V;Vq annual account 周年帐目；周年帐目报表；年度决算；年结
P}`H ~N~ annual accounting date 年结日期
B^jc3 VsR annual allowance 每年免税额；年积金；年度津贴；年津
fa2kG&, _ annual balance 年度余额
S`m]f5u| annual disposable income 每年可动用收入
BJo*'US-Q annual estimates 周年预算
mU9kVx1+ annual fee 年费
^L&iR0 annual general meeting 周年大会
vEz"xz1j!] annual growth rate 年增率；每年增长率
ib 791 annual long-term supplement 长期个案每年补助金
xFg>SJ7] annual pensionable emolument 可供计算退休金的年薪
wo 5
annual report 年报
SOvF[,+ Annual Report on the Consumer Price Index 《消费物价指数年报》
dN[\xVcj annual return 周年报表；周年申报表；每年报税表格
1 I",L&S1 Annual Return Rules 《周年报表规则》
Ef13Q]9| annual review of consumer prices 每年消费物价回顾
&UlWCOo8 annual roll-forward basis 逐年延展方式
CQDkFQq-dq annual salary 年薪
1hNq8 *| annual statement 年度报表；年度决算表
*bpD`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
@2v_pJy^ annuitant 年金受益人
=rX>1 annuity 年金
I Rqy%@) annuity contract 年金合约
9490o:s annuity on human life 人寿年金
)TM4R)r%)9 antecedent debt 先前的债项
i8HTzv"J ante-dated cheque 倒填日期支票
8Kk(8a&v anticipated expenditure 预期开支
DrK{}uM anticipated net profit 预期纯利
8 BNi1Qn$ anticipated revenue 预期收入
I ?.^ho anti-inflation measure 反通货膨胀措施
LvYB7<zk> anti-inflationary stance 反通货膨胀立场
m/EFHS49 apparent deficit 表面赤字
4#hSJ(~7S apparent financial solvency 表面偿债能力
J`1rJ apparent partner 表面合伙人
V,N%;iB} application for personal assessment 个人入息课税申请书
t}tEvh application of fund 资金应用
`&6dnSC},P application to release as liquidator and to destruct the books of accounts and documents
K8Y=S12Ti 申请免除清盘人职务及毁灭帐簿与文件
4)o appointed actuary 委任精算师
$\y'I Q% appointed auditor 委任核数师；委任审计师
gjzuG< 7m appointed trustee 委任的受托人
x;<W&s}( appointer 委任人
CYYU 7 apportioned pro rata 按比例分摊
Uq`'}Vo apportionment 分配；分摊
2WYPO"q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ls)%c apportionment formula 分摊方程式
{h`uV/5@` apportionment of estate duty 遗产税的分摊
>`Zy G5 appraisal 估价；评估
| (_ appreciable growth 可观增长
HT1!5 appreciable impact 显着影响
A1zjPG &] appreciable increase 可观增长
Bo%NFB ; appreciation 增值；升值
]~hk6kS8Q appreciation against other currencies 相对其他货币升值
!0mI;~q| F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U}j 0D2 appreciation tax 增值税
-_eLf# 3 appropriation 拨款；拨用；拨付
$5Ff1{ appropriation account 拨款帐目
))'<_nD Appropriation Bill 拨款法案
~zNAbaC+>t appropriation-in-aid system 补助拨款办法
XAL1|] S approved assets 核准资产
iTU5l5U z approved basket stock 认可一篮子证券
fkNb S approved budget 核准预算
e'D&8z_; approved charitable donation 认可慈善捐款
m$T-s|SY approved charitable institution 认可慈善机构
&H:(z4/ approved currency 核准货币；认可货币
3n}?bY8@5_ approved estimates 核准预算
yd`mG{Z approved estimates of expenditure 核准开支预算
'$zIbQ: approved overseas insurer 核准海外保险人
RQu(Wu|m. approved overseas trust company 核准海外信托公司
(;^syJrh approved pooled investment fund 核准汇集投资基金
J!U}iD@occ approved provident fund scheme 认可公积金计划
S\!ana]) approved provision 核准拨款
ChXq4] approved redeemable share 核准可赎回股份
#" iu| D approved regional stock 认可地区性证券
[-oc>; `=l approved retirement scheme 认可退休金计划
9| CN8x- approved subordinated loan 核准附属贷款
L OV)3{m arbitrage 套戥；套汇；套利
2WxQ(:d= arbitrageur 套戥者；套汇者
)
M BQuiL arbitrary amount 临时款项
w %BL arrangement 措施；安排；协定
M} v/tRI arrears 欠款
|64~ K\X arrears of pay 欠付薪酬
YcK| .Mq': arrears of revenue 逾期未收税款；逾期未收的帐项
=h73s0 ] articles of association 组织章程；组织细则；组织章程细则
`(/w y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
AoL2@C.C%D ascertainment of profit 确定利润
:y jKL^G> "Asia Clear" “亚洲结算系统”
WWHoi{ q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MfQ?W`Kop Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)iK6: s # Asian Development Fund [ADF] 亚洲发展基金
pOG1jI5<{8 Asian dollar bond 亚洲美元债券
2'MZ s]??w Asian dollar market 亚洲美元市场
2Ny"O.0h Asian dollar rate 亚洲美元利率
7,9=uk>0\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M, mvys$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L" Olwwmk asked price 沽盘；喊价；索价；卖方报价
HYSIN^<oy assessable income 应评税入息
tr}Loq\y assessable loss 应评税亏损
*CTlOy assessable profit 应评税利润
(|1A?@sJ#h assessable value 应评税值
nq8C'Fo!6T assessed profit 估定利润
2Gaa(rJ5o assessed value 经评估价值
6]%sFy2 assessment 评税；评定；估价；评税单
* U=s\ assessment number 评税编号；估价编号
i|*)I:SHU assessment of additional tax 补加税评税
ocS5SB]8 assessment of performance 业绩评估；实绩评价
\<TX S)w] Assessor 评税主任
G..aiA asset price bubbles 资产价格泡沫
0o*8#i/)!3 asset-backed securities 具资产保证的证券
6- B|Y3)B assets accretion 资产增值
! lc [ assets and liabilities 资产与负债
+<3X J7D assets betterment statement 资产递增表；资产改进表
j@uOOhy assets lending 实物放款；有抵押贷款
e@*
EzvO assets of the company passing on the death 死者去世时转移的公司资产
?\s+EE&- assets pledged as security for liabilities 用作负债抵押的资产
/9 p wZ%:< assets portfolio 资产投资组合
!fR3 (=oN assets price 资产价格
+8d1|cB" assets quality 资产质素
vbe|hO"" assets realization 资产变现
@8rx`9 assets refinancing arrangement 资产再集资安排
x!58cS* assets securitization 资产证券化
Y+u _IJ assets situated outside Hong Kong 在香港以外地方的资产
} .y
1;. assets stripping 削减资产；拆卖资产
.I0q G g assets value 资产值
Jk=I^%~ assignee 承让人
<oA7'|Bu< assignment 转让；转让书；转让契
^J)m H[ assignment of interest 权益转让
!"/n/jz assignment of letters patent and trade mark 专利证书及商标转让
@wo(tf=@P assignment of property 物业转让；物业转让书
0+ ;bh
{Eu assignment right 转让权
> DZw assignor 转让人
k:F9. j%* associate 有联系的人；有关连人士；相联者；合伙人；联系人
kH7(@Pa Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3e;^/kf<9 associate member 附属会员
9}F*P669f associated body corporate 相联法人团体
e:n<E nT associated company 相联公司；联属公司
T@&K- UQ associated corporation 相联法团
Rww{:R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w\i\Wp,FP 公认会计师公会〔英国〕
(w/T-* Association of Futures Exchange Brokers 香港期货经纪协会
Xe:jAkDp Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Df<xWd2 association of underwriters 承保人组织
9V@V6TvW>& assumption of control 接管
G5aieD.# assurance 担保；保险；转易；转易书
Ne{?:h.! assurance of interest 权益的转易
'2nhv,|.U at 19XX price 按一九ＸＸ年价格计算
*XbEiMJ at a discount 按赔价计算；按贴水价格计算；打折扣
]<rkxgMW> at a premium 按溢价计算；按升水价格计算
oO|KEY( at call 通知付款；按通知
0C
irfcs}Z at constant market price 按固定市价计算
6v NrBB at constant price 按固定价格计算
]J$eDbaEjT at cost 按成本计算
>\=3:gb: at current market price 按当时市价计算；按现时市价计算
"wn zo, at current price 按当时价格计算；按现时价格计算
h"_;IUZ! at factor cost 按要素成本计算；按生产要素成本计算
yt=3sq at money-of-the-day price 按付款当日价格计算
IIF] /Ek] at or better 按指定或较佳价位〔买卖指令〕
se>8 Z4 at par 按面值计算；平价
Cdu4U}^H at sight 见票即付
Za3]d+qm at the close 按收市盘
Zrk4*/
VY at the opening 按开市盘
:xv!N*Le attestation 见证；见证条款
_R13f@NWB: at-the-money option 平价期权
fS [,vPl attorney 受权人；受托代表人
kG@@ot" n attornment 新拥有人承认书
*|>d attributable profit 可归属利润
X#TQ _T" attributable share value 可归属股份价值
W=Mb Auckland Stock Exchange 奥克兰证券交易所
v )l8@. auction 拍卖
6S*e xw auctioneer 拍卖商
MmnOHN@. audit 审计；核数
B9$ jSD Audit Commission 审计署
lpeEpI/gM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}v *G_}^ 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〕
4@n1 Uk audit review 帐目审查
`c5"d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Q$1bWUS& audited account 审计帐目；经审计的帐目
Raxrb=7 audited annual account 经审计的周年帐目
sRx63{ audited balance sheet 经审计的资产负债表
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3VF b auditor 核数师；核数主任；审计师
%]DP#~7[| auditor's certificate 核数师证明书；审计师证明书
")dH,:#S auditor's report 核数师报告；审计师报告
V#t%/l Aussie bond 澳元债券
qx8fRIK% austerity budget 紧缩预算
o +QE8H43 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f]| ysf Australia All Ordinaries Index 澳洲所有普通股票指数
w' OX lR Australian Dollar [AUD] 澳元
I^UC&5dC Australian Options Market 澳大利亚期权市场
^~@U] Australian Securities Commission 澳洲证券事务监察委员会
g -H N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P+PR<ZoI{f Australian Stock Exchange 澳大利亚证券交易所
Xti[[s J Austrian Schilling [ATS] 奥地利先令
O[s{ Gk'> authentication 认证；鉴证
s'a/j)^ authority to purchase 委托购买证；委购书
+ SFVv_n authorization 认可；核准；授权；授权书
I)cFG{~L authorization by direction 指示授权
Hh-+/sO~" authorization by instruction 指令授权
%?uc><&?e authorization by warrant 令状授权
D 38$`j authorization of unit trust 单位信托的认可
Y/ >&0wj)d authorized agent 指定代理人
X4AyX. p authorized capital 法定资本
ZP *q4: authorized clerk 出市员
Co9QW/'i authorized dealer 认可交易商
UXugRk%d authorized financial institution 认可财务机构
V_RTI.3p authorized fund 认可基金
dC $Em@Nb authorized fund house 获授权的基金公司；认可基金公司
d `nVc50 authorized institution 认可机构
XZJ+h,f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<2|O:G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OK6] e3UO authorized insurer 获授权保险人；获认可承保人
;04Ldb1{|3 authorized investment 特准投资项目
e8]\U/ authorized person 获授权人
8V)^R(\; authorized representative 获授权代表
r>" authorized share capital 法定股本
*x])Y ~oQ automated quotation system 自动报价系统
?^$MRa:D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&nkW1Ner9 自动交易系统〔香港期货交易所有限公司〕
OCJnjlV% automatic adjustment mechanism 自动调整机制
O<"}|nbmQ[ automatic adjustment system 自动调整系统
7,|c Automatic Clearing House 自动票据交换所
O QT;zqup automatic exchange rates accumulation system 自动化汇率累集系统
HATA- M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gb > }v7 automatic teller machine [ATM] 自动柜员机
fX.>9H[w@~ autopay 自动转帐
4%}*&nsI-Z available assets 可用资产
HA`@7I available fiscal reserve 现存财政储备
{Jx4xpvPo available profit 可用利润
SWQ5 fcPu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
("+}=*?OF3 average 平均；平均数；海损
kc @[9eV average basic salary 平均基本薪金
zG9Y!SY\- average consumer expenditure 平均消费开支；一般消费开支
!n$tr average cost 平均成本
Av SM ^ average cost of land production 增辟土地平均成本
.J.-Mm` . average daily turnover 平均每日成交额
I1\a[ Xe8E average daily wage rate 平均每日工资率
T ;vF( average expenditure pattern 平均开支模式
GXjfQ~<] average growth rate 平均增长率
C;`XlQG ` average net fixed assets 固定资产平均净值
N qEA4C average of relatives 相对价格平均数
?jt}*q>X] average price 平均价格
&A)B~"[~ average propensity to consume 平均消费倾向；一般消费倾向
A~ +S1 average propensity to save 平均储蓄倾向；一般储蓄倾向
s]mY*@a% average rate 平均率
(v|} \?L average revenue 平均收入；平均收益
WxJf{=- average stock 平均库存；平均存货
2KN6} average yearly rent 平均年租
;M#_6Hd?qD avoidance of double taxation 避免双重课税
O :"*q&;J avoidance of tax 避税
