A:
& M<431y
A share Ａ股；甲类股份
+!w?g/dV abatement of tax 减税；减扣免税额
O 89BN6p ABN AMRO Bank N.V. 荷兰银行
\)r#?qn4z; above-the-line expenditure 线上项目支出；经常预算支出
Q}I. UG_ above-the-line receipt 线上项目收入；经常预算收入
;M}bQ88 ABSA Asia Limited 南非联合亚洲有限公司
fDqlN`P@ absolute change 绝对数值变更
7O"T `> absolute expenditure 实际开支
qo'pU/@ absolute guideline figure 绝对准则数字
23Eg|Xk absolute interest 绝对权益
+y -:(aP absolute order of discharge 绝对破产解除令
:<nL9y jt absolute profit margin 绝对利润幅度
:@Q_oyWE8 absolute value 实值；绝对值
eYS absolutely vested interest 绝对既得权益
1no$|n# absorbed cost 已吸收成本；已分摊成本
@ '<lD*W absorption 吸收；分摊；合并
E?%k absorption rate 吸收率；摊配率；分摊率
M"~B_t,Nw ACB Finance Limited 亚洲商业财务有限公司
&0Nd9%> acceptable form of reciprocity 合理的互惠条件
/@on=~ acceptable rate 适当利率；适当汇率
>R. ~'A/$F acceptance agreement 承兑协议
;/ p)vR acceptance for honour 参加承兑
{%~Sbcq4F acceptor 承兑人；接受人；受票人
bp5hS/A^1w acceptor for honour 参加承兑人
mA{gj[@:x accident insurance 意外保险
.H9!UQ&It Accident Insurance Association of Hong Kong 香港意外保险公会
y5l4H8{h} accident insurance scheme 意外保险计划
zYH6+!VBH# accident year basis 意外年度基准
`SOaQ|H
accommodation 通融；贷款
p61"a,Xc accommodation bill 通融票据；空头票据
x~KS;hA accommodation party 汇票代发人
I /RvU, account balance 帐户余额；帐户结余
(A"oMnjWd account book 帐簿
vW~_+:),e account collected in advance 预收款项
r?H {Y3 , account current book 往来帐簿
4? 8 GK account of after-acquired property 事后取得的财产报告
)v'3pTs2 account of defaulter 拖欠帐目
DfqXw^BKD account payable 应付帐款
t jYe82 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1eK J46W account receivable 应收帐款
\QYs(nm?k account receivable report 应收帐款报表
X/'B*y'=U account statement 结单；帐单；会计财务报表
?jb7Oq#[ account title 帐户名称；会计科目
LgB}!OLQ accountant's report 会计师报告
r`6XF Accountant's Report Rules 会计师报告规则
8CMI\yk accounting and auditing procedure 会计与审计程序；会计与核数程序
QULrE+ @ Accounting Arrangements 《会计安排》
[<OMv9(l'o accounting basis 会计基础
}8 ,b; Q accounting by Official Receiver 破产管理署署长呈交的帐目
l$PO!JRD Accounting Circular 《会计通告》
|RHX2sso accounting class 会计类别
cj5p I?@e) accounting date 记帐日期；会计结算日期
vChkSY([ accounting for money 款项核算
#16)7 Accounting Officer 会计主任
92eS*x2@ accounting period 会计报告期；会计期
*FOTq'%i accounting policy 会计政策；会计方针
#] n[ accounting practice 会计惯例
TS@EE&W q accounting principle 会计准则
NcqE)"yObo accounting record 会计记录
vUJb- accounting report 会计报告
{:f yz#>>^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-cJ(iz9! Accounting Society of China 中国会计学会
G=\rlH]N accounting statement 会计报表
DlTV1X-^1 accounting system 会计制度；会计系统
8+ `cv" accounting transaction 会计事项；帐务交易
Pq;1EI accounting treatment 会计处理
v zs6YsA accounting year 会计年度
)W uuU [( accretion 增值；添加
<g,xc )[ accrual 应计项目；应累算数目
/V:% }Z accrual basis 应计制；权责发生制
KvC:(Vqj accrual basis accounting 应计制会计；权责发生制会计
%!LrC!6P4 accrue 应累算；应计
]uj H7T accrued benefit 应累算利益
#O=^%C 7p accrued charges 应计费用
0p&:9|'z accrued cumulative preference share dividend 应累算的累积优先股股息
])0&el3- accrued expenses 应累算费用
@4hxGk= accrued interest payable 应付利息；应计未付利息
7;c{lQOj} accrued interest receivable 应收利息；应计未收利息
&\K,kS [.r accrued right 累算权益
awo=%vJ& accruing profit 应累算的利润
b(K.p? bt accumulated fiscal reserve 累积财政储备
mrk Q20D accumulated profit 累积利润；滚存溢利
(r:WG!I, accumulated reserve 累积储备
6lsU/`. accumulation of surplus income 累积收益盈余
SlsMMD acquired assets 既得资产
k&@JF@_TI acquisition 收购；购置；取得
h&.9Q{D acquisition cost 购置成本
v k.Y2
: acquisition expenses 购置费用
%k1*&2"1# acquisition of 100% interest 收购全部股权
C$M^<z acquisition of control 取得控制权
'$l*FWOEal acquisition of fixed assets 购置固定资产
21G] d acquisition of shell “买壳”
W:hR8 1ci acquisition price 收购价
E$*I.i_m act of God 天灾
Q8T4_p [-o acting partner 执事合伙人
\- `L}$ active market 买卖活跃的市场；交投畅旺的市场；旺市
a]$KI$ )e active partner 积极参与的合伙人
d.2
active trading 交投活跃
o y} ( actual circulation 实际流通
7{/q QGL actual cost 实际成本
x&8fmUS:@; actual expenditure 实际开支；实际支出
2.?:[1g! actual income 实际入息；实际收入；实际收益
Eq 'YtqU actual market 现货市场
WY0u9M4 actual price 现货价；实际价格
=ww8,z4X actual profit 实际利润
Qa(u+
actual quotation 实盘；实际价位；实际报价
}+ I
8l' actual year basis 按实际年度计算
t55CT6Se actuals 实货
_U/etlDTO actuarial investigation 精算调查
2- UZ|y actuarial principle 精算原则
X[grV e actuarial report 精算师报告
KiH#*u S Actuarial Society of Hong Kong 香港精算学会
gO_^{>2 actuarial valuation 精算师估值
R0-ARq#0< actuary 精算师
K.*zqQKlI| ad referendum agreement 暂定协议；有待覆核的协定
(47jop0RDQ ad valorem duty 从价税；按值征税
jAN(r>zVL ad valorem duty system 从价税制
<N+l"Re#] ad valorem fee 从价费
~"+[VE5 ad valorem tariff 从价关税
RSzp-sKB additional allowance 额外免税额
E8#y9q additional amount for unexpired risk 未过期风险的额外款额
j3sUZg|d additional assessable profit 补加应评税利润
Pr @ EpO additional assessment 补加评税
UyTq(7uo additional commitment 额外承担
,Lox? }t additional commitment vote 额外承担拨款
uqX"^dn4u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<f8@Qij additional dependent parent allowance 供养父母额外免税额
Z37Z additional provision 额外拨款
=@w};e#D additional stamp duty 附加印花税
A3!NEFBK additional tax 补加税罚款；补加税款
iTqv= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
aN%t>*?Xa adjudged bankrupt 被裁定破产
YVD%GJ adjudicated bankrupt 裁定破产人
"x3_cA~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
[Z~>7ayF+) adjudication of bankruptcy 裁定破产；宣告破产
Z* jhSy adjudication of insolvency 裁定无力偿还债务
ely&'y! adjusted actual 经调整的实数；调整后的实数
wp.'M?6`L adjusted current assets 经调整的流动资产；调整后的流动资产
B=|yjA'Fg adjusted figure 经调整的数字；调整后的数额
tAbIT; > adjusted liabilities 经调整的负债；调整后的负债
-D38>#Y adjusted loss 经调整的亏损；调整后的亏损
/xj'Pq((}p 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
y)Ip\.KV\ adjusted profit 经调整的利润；调整后的利润
E5-8tHV adjusted surplus 经调整的盈余额；调整后的盈余额
r(%#@?& adjusted value 经调整的价值；调整后的价值
ax7u b adjustment 调整；修订；理算〔保险〕
ft:/-$&H adjustment centre 调剂中心
F 2 >o"j2 adjustment lag 调整过程的时间差距；调整时差
ls 'QfJm adjustment mechanism 调整机制
C @hnT <e adjustment of loss 亏损调整
"R4~
8 r adjustment process 调整过程；调整程序
'00DUUa adjustment range 调整幅度
Lu1>A {et administered exchange rate 受管制汇率
kZPj{^c: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cg0L(oI~ administration expenses 行政费用
in (n[K administration fee 手续费；行政费
P8z + +h administration in bankruptcy 破产管理
c\]h YKA administration order 遗产管理令
89+m?H] K administrator 管理人；遗产管理人
9FH=Jp administrator of the estate 遗产管理人
93[`1_q7\ admission of debt 债项承认书
]+d.X] admission of proof 接纳债权证明
/DZKz"N advance 放贷款项；垫付款项；预支款项；预付款项
kf&id/|
advance account 暂支帐目；预付款帐户
; )c SdA9 advance compensation 预付补偿金
~A>3k2 N/e advance from shareholder 股东垫款
{lx^57v advance pending reimbursement 预支以待日后付还
4'G<qJo c advanced economy 先进经济体系
} [D[ZLv advancement 预付；预付财产
NVJvCs)3f advances warrant 垫款令
"AUY+ LN advancing 贷出
^9qn cvV adverse balance 逆差
;l }TUo adverse exchange 逆汇
vJmE } advertisement addressed to shareholders 在报章刊登的致股东通告
@ iao"& advice for collection 托收通知书
g&riio7lx advice of drawing 提款通知书；汇票通知书
T~`m'4"+c advice of payment 付款通知
tUz!]P2BUO Advisory Committee [Securities and Futures Commission]
vHJ ~~if 谘询委员会〔证券及期货事务监察委员会〕
U%w ?muJW Advisory Committee on Diversification 经济多元化谘询委员会
aMh2[I affidavit 誓章；遗产申报誓章
1UxRN7 affidavit of no receipt 述明无收款的誓章
7&|fD{:4U affiliate 联号；联营公司；附属公司
Tet,mzVuu affiliated company 附属公司；联号；联营公司
YNk?1#k?i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?Za1
b affordability 负担能力
L{<E'#@F African Development Bank [AfDB] 非洲开发银行
"1h|1'S50? after-acquired property 事后取得的财产
|]\qI after-hours dealing 市后交易
0#XZ_(@% after-tax profit 税后盈利；税后利润；税后溢利
;Q?
Qwda agency agreement 代理协议
N ?0V0B agency expenses 代理机构的开支
rs 7R5 F agency fee 代理费
A%%WPBk{O Agency Law 《代理法》
rw 8db' agent 代理人；承销人
oNl_r: G agent of company 公司代理人
$;$_N43 agent's fee 代理人费；经纪费
GJ{]}fl aggregate 总计；总数；总体数字
qo$<&'r aggregate amount 总款额；总额
ny TfTn aggregate assets and liabilities 总体资产与负债
Ql
[ = aggregate at constant price 按固定价格计算的总体数字
A3M)yW q aggregate demand 总需求
0m51nw~B aggregate gross position 总持仓量
a"#5Jc R3 aggregate limit 总限额
j.AAY ?L aggregate of salaries tax 合计薪俸税
<7?MutHM- aggregate performance 总体表现；总体业绩
H[!by)H aggregate supply 总体供应
m:X;dcq'3 aggregate surplus 总盈余
d&.)Dw aggregate total 整体总额
Y
1LE.{ aggregate value 总值；合计价值
T9N /;3 aggregated basis 合计基准
#{i\t E aggregated net chargeable income 合计应课税入息实额
Tw-gM-m; aggregation 合并计算；合计；总和
won%(n,HT aggregation of incomes of husband and wife 夫妇入息合并计算
jJ|O]v$N aggregation of property 财产的总和
Bam7^g'*!3 agio 差价；贴水
hbx G 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》
U*[/ F)! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y/)> \ 《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》
>qAQNX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NWv1g{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》
:;)K>g,b Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LT # *n r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6W#M[0 agreement for a settlement 授产协议
M2vYOg`t:c agreement for assignment 转让协议
;`s/|v agreement for sale 售卖协议；买卖协议
+<8r?d2 agreement for sale and purchase 买卖协议
b.; F)( agreement for the payment of interest 支付利息协议
ks
3<zW( agreement for the repayment of money 还款协议
mi<V(M~p agreement of reinsurance 再保险协议
b^6Ooc/-k Agricultural Bank of China 中国农业银行
}|AUV air passenger departure tax 飞机乘客离境税
%'k^aq FL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oy#Qj3M8= airport tax 机场税
wGLZzqgq alcohol duty 酒精税
PL%_V ?z alienation 让与；让渡；转让
hPD2/M
alimony 生活费；赡养费
dhsQfWg#} All Ordinaries Index [AOI] 所有普通股指数
}3=]1jH6 all risks 全险；综合险
),dXa P[ All Sales Record for Stock Market 《股票市场成交报告》
R279=sO,J Allied Capital Resources Limited 新联财务有限公司
d, +d8X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>g8Tl`P,iN allocation letter 拨款信件
*% \z#Bje@ allocation of fund 分配款项；预留款项
|BF4 F5wC? allocation of profit 利润分配；溢利分配
D{ @x allocation warrant 拨款令
F.^1|+96 allotment 分配；配股
>$?$&+e} allotment notice 股份配售通知；配股通知
Z?CmD ;W allotment of shares 股份分配
q\[f$==p allowable 可获宽免；免税的
V= !!;KR0 allowable business loss 可扣除的营业亏损
EcBSi995dj allowable expenses 可扣税的支出
I tp 7X allowance 免税额；津贴；备抵；准备金
Lc0^I<Y allowance for debts 债项的免税额
"P"~/<:) allowance for depreciation by wear and tear 耗损折旧免税额
?_}[@x allowance for funeral expenses 殡殓费的免税额
MXSPD# gN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J =| fxR allowance for repairs and outgoings 修葺及支出方面的免税额
C!%BW%"R allowance to debtor 给债务人的津贴
e ST 8>r alteration of capital 资本更改
D~U 4K- alternate trustee 候补受托人
I GOqV>; amalgamation 合并
%j{gZTz- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Rco#?' ambit of charges 征税范围；收费范围
;~#rd L amended valuation 经修订的估值
oG3>lqBwD2 American Commodities Exchange 美国商品交易所
k0 !b@
c American Express Bank Limited 美国运通银行
Mm+_> American Stock Exchange 美国证券交易所
50Pz+: amortization 摊销
Q V4{=1A amount due from banks 存放银行同业的款项
v; &-]ka amount due from banks abroad 存放海外银行同业的款项
ixE72bX amount due from holding companies 控股公司欠款
d%u|)
=7 amount due from local banks 存放本港银行同业的款项
\h,S1KmIBD amount due to banks 银行同业的存款
/\_0da Ux amount due to banks abroad 海外银行同业的存款
oCXBek?\ amount due to holding companies 控股公司存款
x.xfMM2n amount due to local banks 本港银行同业的存款
D CcM~ amount due to outport banks 外埠银行同业的存款
'8}*erAg amount for note issue 发行纸币的款额
+tES:3Pi amount of bond 担保契据的款额
W` C2zbC amount of consideration 代价款额
s+h`,gg9 amount of contribution 供款数额
BC 9rsb amount of indebtedness 负债款额
X GbtmmQG amount of principal of the loan 贷款本金额
_ U|s!60' amount of rates chargeable 应征差饷数额
|Q?IV5%$ amount of share capital 股本额
w8%<O^wN, amount of sums assured 承保款额
1|q$Wn:* amount of variation 变动幅度
)$]_;JFr amount of vote 拨款数额
uIiE,.Uu} amount payable 应付款额
jDqe)uVvtV amount receivable 应收款额
Vf`1'G Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"U4Sn'&h@ analysis 分析
4b,N"w{v ancillary risk 附属风险
{%)bxk 6 annual account 周年帐目；周年帐目报表；年度决算；年结
fnN "a Z annual accounting date 年结日期
aP>%iRk'J! annual allowance 每年免税额；年积金；年度津贴；年津
)lTkqz8v annual balance 年度余额
Z455g/=ye annual disposable income 每年可动用收入
$NWXn,Y' annual estimates 周年预算
N3!x7J7A annual fee 年费
7D@O:yO annual general meeting 周年大会
F)z] QJOw annual growth rate 年增率；每年增长率
Dny5X.8 annual long-term supplement 长期个案每年补助金
V{HP8f91 annual pensionable emolument 可供计算退休金的年薪
g0: mm,t\ annual report 年报
2bPrND\P= Annual Report on the Consumer Price Index 《消费物价指数年报》
Ugp[U gr annual return 周年报表；周年申报表；每年报税表格
Pe6MDWR Annual Return Rules 《周年报表规则》
v2 T+I]I annual review of consumer prices 每年消费物价回顾
Q"h/o"-h annual roll-forward basis 逐年延展方式
2,{m>fF annual salary 年薪
y pSW 9n annual statement 年度报表；年度决算表
1(CpTaa 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
WV]Si2pOZ annuitant 年金受益人
<7~HG( ks annuity 年金
U,_uy@fE=? annuity contract 年金合约
ps\A\aggML annuity on human life 人寿年金
_?x*F?5= antecedent debt 先前的债项
b%IRIi&, ante-dated cheque 倒填日期支票
m-xSF]q=< anticipated expenditure 预期开支
PO%Z.ol9 anticipated net profit 预期纯利
}te\)
Yk.N anticipated revenue 预期收入
Uf}s6# anti-inflation measure 反通货膨胀措施
U3}r.9/ anti-inflationary stance 反通货膨胀立场
u ]lf~EE apparent deficit 表面赤字
Ghs{B8 apparent financial solvency 表面偿债能力
OlL
FuVR apparent partner 表面合伙人
,B_Nz}\8 application for personal assessment 个人入息课税申请书
hX# y7 m application of fund 资金应用
66 NJ&a c application to release as liquidator and to destruct the books of accounts and documents
U p=J&^. 申请免除清盘人职务及毁灭帐簿与文件
O8%+5l`T! appointed actuary 委任精算师
=;#+8w=^ appointed auditor 委任核数师；委任审计师
3xj
?}o appointed trustee 委任的受托人
JL5
) appointer 委任人
C_mPw apportioned pro rata 按比例分摊
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MXZ_ apportionment 分配；分摊
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v17H" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q*u4q-DE apportionment formula 分摊方程式
)kfj+/ apportionment of estate duty 遗产税的分摊
NokAP| <y appraisal 估价；评估
zy"wQPEE appreciable growth 可观增长
; m`k#J? appreciable impact 显着影响
uH!uSB 2 appreciable increase 可观增长
JKN0:/t7 Q appreciation 增值；升值
klmRU@D appreciation against other currencies 相对其他货币升值
=~}\g;K1Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9%55R >s$ appreciation tax 增值税
FR"yGx#$ appropriation 拨款；拨用；拨付
f s_ 6`Xt appropriation account 拨款帐目
gVO<W.? Appropriation Bill 拨款法案
=+HMPV6yg7 appropriation-in-aid system 补助拨款办法
wl|cipy" approved assets 核准资产
A Ch!D>C1 approved basket stock 认可一篮子证券
.aTu]i3l_ approved budget 核准预算
E&ou(Q={ approved charitable donation 认可慈善捐款
@0H}U$l approved charitable institution 认可慈善机构
1AiqB Rs approved currency 核准货币；认可货币
8@pY:AY approved estimates 核准预算
3 (Bd`=9 approved estimates of expenditure 核准开支预算
=|_:H $94 approved overseas insurer 核准海外保险人
-T3 z@k approved overseas trust company 核准海外信托公司
=aR'S\< approved pooled investment fund 核准汇集投资基金
BV _rk^}Ur approved provident fund scheme 认可公积金计划
~5g2~.&* approved provision 核准拨款
' P5t tI#| approved redeemable share 核准可赎回股份
zg L0v5vk approved regional stock 认可地区性证券
`}<x"f7.z approved retirement scheme 认可退休金计划
hUN]Lm6M approved subordinated loan 核准附属贷款
=8:m:Y&|`G arbitrage 套戥；套汇；套利
jYE<d&Cq arbitrageur 套戥者；套汇者
{/d<Jm: arbitrary amount 临时款项
tl5}#uJ arrangement 措施；安排；协定
Qa-]IKOs arrears 欠款
^'9 :n\SKQ arrears of pay 欠付薪酬
! ZlBM{C arrears of revenue 逾期未收税款；逾期未收的帐项
`L n,qiA articles of association 组织章程；组织细则；组织章程细则
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a3' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]U?)_P@} ascertainment of profit 确定利润
AT*J '37 "Asia Clear" “亚洲结算系统”
7 L2$(d4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|&!04~s;E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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=~: Asian Development Fund [ADF] 亚洲发展基金
9+><:(, Asian dollar bond 亚洲美元债券
r:.3P Asian dollar market 亚洲美元市场
b'F#Y9 Asian dollar rate 亚洲美元利率
kYMKVR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H5wzzSV!:B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lAYyx G# asked price 沽盘；喊价；索价；卖方报价
MtWzGE=? assessable income 应评税入息
R
<Mvwu assessable loss 应评税亏损
bn$a7\X- assessable profit 应评税利润
ffDh 0mDN assessable value 应评税值
!Q(x A,p assessed profit 估定利润
j8gw]V/B: assessed value 经评估价值
+$_.${uwV assessment 评税；评定；估价；评税单
}e[;~g\ & assessment number 评税编号；估价编号
W\f u0^ assessment of additional tax 补加税评税
N1dv}!/*.+ assessment of performance 业绩评估；实绩评价
C(/{53G( Assessor 评税主任
m+&) eQ: asset price bubbles 资产价格泡沫
~\HGV+S!g} asset-backed securities 具资产保证的证券
N_< wiwI< assets accretion 资产增值
L>:YGM"sL assets and liabilities 资产与负债
D3, 9X#B= assets betterment statement 资产递增表；资产改进表
fH{ _ X assets lending 实物放款；有抵押贷款
5ZpU>< y assets of the company passing on the death 死者去世时转移的公司资产
]nmVT~lBe" assets pledged as security for liabilities 用作负债抵押的资产
=Rv!c +? assets portfolio 资产投资组合
Q)vf>LwC2S assets price 资产价格
)o4B^kq assets quality 资产质素
^xz*%2@ assets realization 资产变现
~\ uI&S5 assets refinancing arrangement 资产再集资安排
R1A| g =kF assets securitization 资产证券化
V!^5 #A< assets situated outside Hong Kong 在香港以外地方的资产
: <Z>?x assets stripping 削减资产；拆卖资产
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6 assets value 资产值
,e]|[,r#5 assignee 承让人
@ ={Hx$zL assignment 转让；转让书；转让契
j_w"HiNBA assignment of interest 权益转让
i6Zsn#Z7) assignment of letters patent and trade mark 专利证书及商标转让
_d<xxF^q assignment of property 物业转让；物业转让书
O 4Z_v%2 M assignment right 转让权
FR5P;Yz %H assignor 转让人
{c|{okQ;Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
'#Yqs/V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_'O XrT#Q associate member 附属会员
}wY6^JF associated body corporate 相联法人团体
Lt|'("($* associated company 相联公司；联属公司
:oN$w\A associated corporation 相联法团
jEa U; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2^3N[pM; 公认会计师公会〔英国〕
xJ=@xfr$ Association of Futures Exchange Brokers 香港期货经纪协会
9| ('* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wgETL|3- association of underwriters 承保人组织
98 Dg[O assumption of control 接管
E![Ye@w assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
^ " at 19XX price 按一九ＸＸ年价格计算
] x12_+ at a discount 按赔价计算；按贴水价格计算；打折扣
'=eG[#gy at a premium 按溢价计算；按升水价格计算
vZ0K1UTEXY at call 通知付款；按通知
e"I+5r", at constant market price 按固定市价计算
m@A ?'gD at constant price 按固定价格计算
3]z%C' at cost 按成本计算
u[Ij4h. at current market price 按当时市价计算；按现时市价计算
)c; YR}tC at current price 按当时价格计算；按现时价格计算
-9f+O^x at factor cost 按要素成本计算；按生产要素成本计算
#gQaNc? at money-of-the-day price 按付款当日价格计算
h! yI(c Y at or better 按指定或较佳价位〔买卖指令〕
2*[Gm e at par 按面值计算；平价
$ 27QY at sight 见票即付
8(jUCD at the close 按收市盘
\7\7 i-Vo at the opening 按开市盘
8k.< xWDU attestation 见证；见证条款
v4$"{W;' at-the-money option 平价期权
|L }1@0i attorney 受权人；受托代表人
)0\"8}! attornment 新拥有人承认书
|``rSEXYs attributable profit 可归属利润
L9"yQD^R7? attributable share value 可归属股份价值
'Ed m /+ Auckland Stock Exchange 奥克兰证券交易所
:b~5nftr auction 拍卖
RkMs!M auctioneer 拍卖商
9^4BqAWYrV audit 审计；核数
;]c:0W ' Audit Commission 审计署
5w^6bw){ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i L48 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〕
/
%9DO audit review 帐目审查
s%Y8;D,~+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@,\J\ rb audited account 审计帐目；经审计的帐目
?D?l d g audited annual account 经审计的周年帐目
(H[ .\O-` audited balance sheet 经审计的资产负债表
K5"8zF)* auditor 核数师；核数主任；审计师
&;x* u G auditor's certificate 核数师证明书；审计师证明书
kWZ@v+Mk3 auditor's report 核数师报告；审计师报告
;Yr ?"| Aussie bond 澳元债券
1*VArr6*6 austerity budget 紧缩预算
2d60o~ E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R?Ou=p
. Australia All Ordinaries Index 澳洲所有普通股票指数
>@ : m#d Australian Dollar [AUD] 澳元
!yQ %^g` Australian Options Market 澳大利亚期权市场
n mN3Z_ Australian Securities Commission 澳洲证券事务监察委员会
(\zxiK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yV4rS6= Australian Stock Exchange 澳大利亚证券交易所
ey/ =\@[p Austrian Schilling [ATS] 奥地利先令
T=W;k<P\k authentication 认证；鉴证
s` $YY_ authority to purchase 委托购买证；委购书
m zGMYi* authorization 认可；核准；授权；授权书
0n u& JQ authorization by direction 指示授权
b;2[E/JKB authorization by instruction 指令授权
+qiI;C_P\ authorization by warrant 令状授权
.Xcf *$.;s authorization of unit trust 单位信托的认可
RF|r@/S authorized agent 指定代理人
%s;=H)8 authorized capital 法定资本
wV{jJyRl authorized clerk 出市员
* ujJpJZ2 authorized dealer 认可交易商
~:xR0dqx authorized financial institution 认可财务机构
`=.A]) > authorized fund 认可基金
k >V~ iA authorized fund house 获授权的基金公司；认可基金公司
.Z9{\t j authorized institution 认可机构
0Z&u a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
12 TX _ 0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
} b/Xui9Q authorized insurer 获授权保险人；获认可承保人
OTmw/ #ug authorized investment 特准投资项目
z[?&bF<| authorized person 获授权人
o+% ($p authorized representative 获授权代表
|e+r|i] authorized share capital 法定股本
xW uvT, ^ automated quotation system 自动报价系统
p\G1O*Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WMXxP gik 自动交易系统〔香港期货交易所有限公司〕
h~r&7G@[} automatic adjustment mechanism 自动调整机制
~R*01AnZ automatic adjustment system 自动调整系统
e9p!Caf~I- Automatic Clearing House 自动票据交换所
VTl\'>(Cl automatic exchange rates accumulation system 自动化汇率累集系统
]dd TH l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yLY$1#Sa automatic teller machine [ATM] 自动柜员机
1x3>XN]a autopay 自动转帐
9:4m@dguh- available assets 可用资产
u 2%E(pr available fiscal reserve 现存财政储备
szw|`S>o available profit 可用利润
ph~ d%/^jI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3DX@ggE2 average 平均；平均数；海损
4SNDKFw average basic salary 平均基本薪金
3 :mZ1+ average consumer expenditure 平均消费开支；一般消费开支
/DGEI&}&:u average cost 平均成本
DWXH x average cost of land production 增辟土地平均成本
^$x1~ }D average daily turnover 平均每日成交额
M'sq{K9 average daily wage rate 平均每日工资率
ZQI;b0C average expenditure pattern 平均开支模式
+]$c+!khj average growth rate 平均增长率
<HXzcWQ$ average net fixed assets 固定资产平均净值
4%"Df1 U average of relatives 相对价格平均数
N ;|:Ks#! average price 平均价格
@@ =e-d average propensity to consume 平均消费倾向；一般消费倾向
5 57%^)v average propensity to save 平均储蓄倾向；一般储蓄倾向
:7L[v9' average rate 平均率
ltg\x8w?c average revenue 平均收入；平均收益
z>A;|i L average stock 平均库存；平均存货
WCL#3uYk" average yearly rent 平均年租
Dk#4 ^`qp1 avoidance of double taxation 避免双重课税
pdq5EUdS avoidance of tax 避税
