A:
tK\~A,= A share Ａ股；甲类股份
y?4 BqgB abatement of tax 减税；减扣免税额
Jdj4\j u ABN AMRO Bank N.V. 荷兰银行
[ Z $[rOF above-the-line expenditure 线上项目支出；经常预算支出
#S" nF@ above-the-line receipt 线上项目收入；经常预算收入
* gWwALGo5 ABSA Asia Limited 南非联合亚洲有限公司
$-sHWYZ absolute change 绝对数值变更
@E|}Y absolute expenditure 实际开支
oXF.1f/h absolute guideline figure 绝对准则数字
#QMz<P/Gl6 absolute interest 绝对权益
)\$|X}uny& absolute order of discharge 绝对破产解除令
97!;.f- absolute profit margin 绝对利润幅度
+52{-a,> absolute value 实值；绝对值
-n V9:opD absolutely vested interest 绝对既得权益
{_v#~595 absorbed cost 已吸收成本；已分摊成本
* 0=j?~& absorption 吸收；分摊；合并
W7nw6;7= absorption rate 吸收率；摊配率；分摊率
r_A$DaC] ACB Finance Limited 亚洲商业财务有限公司
vx5Zl& 6r acceptable form of reciprocity 合理的互惠条件
TOQP' / acceptable rate 适当利率；适当汇率
c{w2Gt! acceptance agreement 承兑协议
qlPT Ll acceptance for honour 参加承兑
<wD-qT W acceptor 承兑人；接受人；受票人
[/8%3 acceptor for honour 参加承兑人
S 30%)<W accident insurance 意外保险
0<@@?G Accident Insurance Association of Hong Kong 香港意外保险公会
u]UOSf n accident insurance scheme 意外保险计划
g[4WzDF* accident year basis 意外年度基准
DSn_0D accommodation 通融；贷款
kE1TP]| accommodation bill 通融票据；空头票据
* r7rZFS accommodation party 汇票代发人
1bwOm hkS account balance 帐户余额；帐户结余
K]w'&Qm8W account book 帐簿
"3Y0`&:D account collected in advance 预收款项
ey$&;1x#5 account current book 往来帐簿
6.yu-xm account of after-acquired property 事后取得的财产报告
x7 , 5 account of defaulter 拖欠帐目
tc_ 3sC7jN account payable 应付帐款
- 1gVeT& account payee only [A/C payee only] 只可转帐；存入收款人帐户
.(k|wX[Fu~ account receivable 应收帐款
%d9uTm ; account receivable report 应收帐款报表
>i?oC^QM account statement 结单；帐单；会计财务报表
O?#7N[7 account title 帐户名称；会计科目
] Zh%DQ accountant's report 会计师报告
SO A,kwHRe Accountant's Report Rules 会计师报告规则
5 \VWC I accounting and auditing procedure 会计与审计程序；会计与核数程序
c@L< Z` u Accounting Arrangements 《会计安排》
U| R_OLWAg accounting basis 会计基础
H0vfUF53l accounting by Official Receiver 破产管理署署长呈交的帐目
8Z=R)asGS Accounting Circular 《会计通告》
|M;7>'YNC* accounting class 会计类别
=[ 7A v> accounting date 记帐日期；会计结算日期
8zW2zkv2|# accounting for money 款项核算
+9sQZB# ( Accounting Officer 会计主任
[j+ sC* accounting period 会计报告期；会计期
l9Q- i J accounting policy 会计政策；会计方针
~})e?q;b accounting practice 会计惯例
(X*^dO accounting principle 会计准则
1T
n} accounting record 会计记录
?(_08O accounting report 会计报告
QQc -Ya!v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1EX;MW-p<T Accounting Society of China 中国会计学会
E}Uc7G accounting statement 会计报表
*MW\^PR? accounting system 会计制度；会计系统
>uEzw4w accounting transaction 会计事项；帐务交易
IO <6 accounting treatment 会计处理
="l/ klYV accounting year 会计年度
b^vQpiz accretion 增值；添加
) Hr`M B accrual 应计项目；应累算数目
YKK*ER0 accrual basis 应计制；权责发生制
XfIJ 4ZM5 accrual basis accounting 应计制会计；权责发生制会计
2=!RQv~% accrue 应累算；应计
Y"$xX8o accrued benefit 应累算利益
b4Ekqas accrued charges 应计费用
6[AL|d
DK accrued cumulative preference share dividend 应累算的累积优先股股息
S~G ]~gt accrued expenses 应累算费用
q{x8_E!L accrued interest payable 应付利息；应计未付利息
!U Ln7\@ accrued interest receivable 应收利息；应计未收利息
:e+jU5;]3 accrued right 累算权益
<<O$ G7c accruing profit 应累算的利润
.O<obq~;C accumulated fiscal reserve 累积财政储备
9_h[bBx-'Q accumulated profit 累积利润；滚存溢利
ZXPX,~ 5o accumulated reserve 累积储备
p!AAF mc accumulation of surplus income 累积收益盈余
o.`5D% }i acquired assets 既得资产
sU^1wB
Rj acquisition 收购；购置；取得
(+hK%}K> acquisition cost 购置成本
[0("Q;Ec[j acquisition expenses 购置费用
XW92gI<O acquisition of 100% interest 收购全部股权
9H1r O8k acquisition of control 取得控制权
+:/%3}` acquisition of fixed assets 购置固定资产
?:eV%`7 acquisition of shell “买壳”
;5( UzQU acquisition price 收购价
DzRFMYBR act of God 天灾
{?7Uj acting partner 执事合伙人
w_V P
J active market 买卖活跃的市场；交投畅旺的市场；旺市
b*lkBqs$ active partner 积极参与的合伙人
MomwX active trading 交投活跃
YtLt*I g% actual circulation 实际流通
vW@=<aS Z actual cost 实际成本
Y8t8!{ytg actual expenditure 实际开支；实际支出
j<e2d 7oN actual income 实际入息；实际收入；实际收益
P[fq8lDA actual market 现货市场
Ab;.5O$ y actual price 现货价；实际价格
$<[79al# actual profit 实际利润
4s
oJ.j8 actual quotation 实盘；实际价位；实际报价
<IW$m!{VG actual year basis 按实际年度计算
@IZnFHN actuals 实货
~pky@O# b actuarial investigation 精算调查
uCB=u[]y4 actuarial principle 精算原则
l9"s>P U actuarial report 精算师报告
F,CT Z~ Actuarial Society of Hong Kong 香港精算学会
%J-GKpo/S actuarial valuation 精算师估值
>y+B actuary 精算师
`\ol,B_l ad referendum agreement 暂定协议；有待覆核的协定
i,VMd ad valorem duty 从价税；按值征税
O^rD HFj, ad valorem duty system 从价税制
b| (: [nB ad valorem fee 从价费
|JsZJ9W+J ad valorem tariff 从价关税
_,*r_D61S additional allowance 额外免税额
`kSZX:=}; additional amount for unexpired risk 未过期风险的额外款额
RT8 ?7xFc additional assessable profit 补加应评税利润
G^@5H/) additional assessment 补加评税
9W);rL|5 additional commitment 额外承担
7 a } k additional commitment vote 额外承担拨款
bvOq5Q6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+
>!;i6| additional dependent parent allowance 供养父母额外免税额
b\,+f n additional provision 额外拨款
tX~ w{| k additional stamp duty 附加印花税
cm +P]8o%{ additional tax 补加税罚款；补加税款
&#i"=\d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-$g#I adjudged bankrupt 被裁定破产
r:
:b adjudicated bankrupt 裁定破产人
`@y p+ 8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
PQE =D0 adjudication of bankruptcy 裁定破产；宣告破产
DVeE 1Q adjudication of insolvency 裁定无力偿还债务
A]3k4DLYS adjusted actual 经调整的实数；调整后的实数
\GU<43J2uo adjusted current assets 经调整的流动资产；调整后的流动资产
b\5F ]r adjusted figure 经调整的数字；调整后的数额
!bP@ n adjusted liabilities 经调整的负债；调整后的负债
{K!)Ss adjusted loss 经调整的亏损；调整后的亏损
TkF[x%o 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
bW:!5"_{H adjusted profit 经调整的利润；调整后的利润
o}{5i Tg= adjusted surplus 经调整的盈余额；调整后的盈余额
!d T4 adjusted value 经调整的价值；调整后的价值
5~S5F3 adjustment 调整；修订；理算〔保险〕
-t U'yKhn adjustment centre 调剂中心
?&u u[y adjustment lag 调整过程的时间差距；调整时差
=i3n42M# adjustment mechanism 调整机制
!ubD/KE adjustment of loss 亏损调整
lmhLM. 2 adjustment process 调整过程；调整程序
2 ? 4!K. adjustment range 调整幅度
\}G^\p6?M administered exchange rate 受管制汇率
.A|@?p[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:Iz8 aQ administration expenses 行政费用
WfRXP^a administration fee 手续费；行政费
3iU=c&P administration in bankruptcy 破产管理
DW3G administration order 遗产管理令
og>uj>H & administrator 管理人；遗产管理人
4I(Xy]wm administrator of the estate 遗产管理人
CNx8]
_2 admission of debt 债项承认书
BL4 -7 admission of proof 接纳债权证明
onV>.7 sG advance 放贷款项；垫付款项；预支款项；预付款项
7PF%76TO advance account 暂支帐目；预付款帐户
kSo"Ak! advance compensation 预付补偿金
$ NO&YLS@ advance from shareholder 股东垫款
\^1E4C\": advance pending reimbursement 预支以待日后付还
@KUWxFak advanced economy 先进经济体系
M'l ;: advancement 预付；预付财产
;GD]dW# advances warrant 垫款令
Ht&Y C<X advancing 贷出
G]aOHJ:. adverse balance 逆差
{Hk}Kow adverse exchange 逆汇
#Rr%:\* advertisement addressed to shareholders 在报章刊登的致股东通告
k|f4Cf, advice for collection 托收通知书
%N_%JK\{@ advice of drawing 提款通知书；汇票通知书
{f p[BF advice of payment 付款通知
uvS)8-o&F Advisory Committee [Securities and Futures Commission]
E< *xx#p 谘询委员会〔证券及期货事务监察委员会〕
C9 j|OSgk Advisory Committee on Diversification 经济多元化谘询委员会
YA5g';$H* affidavit 誓章；遗产申报誓章
[a<SDMR affidavit of no receipt 述明无收款的誓章
_Bj":rzY affiliate 联号；联营公司；附属公司
ij U*|8n{> affiliated company 附属公司；联号；联营公司
\lNN Msd& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M"To&?OI affordability 负担能力
|e 0`nn= African Development Bank [AfDB] 非洲开发银行
/_ajaz% after-acquired property 事后取得的财产
K"@M,8hb after-hours dealing 市后交易
Uo ix after-tax profit 税后盈利；税后利润；税后溢利
2 8 u_!f[ agency agreement 代理协议
h
zn6kbv agency expenses 代理机构的开支
Ssg&QI agency fee 代理费
YZJyk:H\ Agency Law 《代理法》
9-m=*|p agent 代理人；承销人
GsM<2@? agent of company 公司代理人
0C ,`h ` agent's fee 代理人费；经纪费
,MIV =* aggregate 总计；总数；总体数字
7 Fs ay+a aggregate amount 总款额；总额
@9|hMo aggregate assets and liabilities 总体资产与负债
]
@fk] ]R aggregate at constant price 按固定价格计算的总体数字
U,1-A=Og{o aggregate demand 总需求
={Qi0Pvt aggregate gross position 总持仓量
|
VDV<g5h aggregate limit 总限额
)}O8?d` aggregate of salaries tax 合计薪俸税
Wh{tZ~ c aggregate performance 总体表现；总体业绩
%e} Saf aggregate supply 总体供应
bi;1s'Y<D aggregate surplus 总盈余
g<
.qUBPKX aggregate total 整体总额
Rbv;?'O$L aggregate value 总值；合计价值
"-V"=t' aggregated basis 合计基准
?!/kZM_ts aggregated net chargeable income 合计应课税入息实额
% vi83%$'4 aggregation 合并计算；合计；总和
seeB S/% aggregation of incomes of husband and wife 夫妇入息合并计算
El"Q'(:/U aggregation of property 财产的总和
LBP`hK:>W~ agio 差价；贴水
?=pT7M Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Yc*; /T} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cj5+N M" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
]5:8Z@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8DaL,bi*. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
^sWT:BDh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
o2\8OxcA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R@rBEW& agreement for a settlement 授产协议
d m%8K6| agreement for assignment 转让协议
;i:d+!3XwC agreement for sale 售卖协议；买卖协议
QkC( uS agreement for sale and purchase 买卖协议
q'MZ R'<@ agreement for the payment of interest 支付利息协议
;gr9/Vl agreement for the repayment of money 还款协议
II x#2r agreement of reinsurance 再保险协议
uY'HT|@:{ Agricultural Bank of China 中国农业银行
7. ;3e@s air passenger departure tax 飞机乘客离境税
y"wShAR Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-z(+/ /K:# airport tax 机场税
@Do= k alcohol duty 酒精税
;sFF+^~L alienation 让与；让渡；转让
S|+o-[e8O alimony 生活费；赡养费
4H ]L~^CD All Ordinaries Index [AOI] 所有普通股指数
r] 36z X v all risks 全险；综合险
k"w"hg&e All Sales Record for Stock Market 《股票市场成交报告》
k|d+#u[Mj@ Allied Capital Resources Limited 新联财务有限公司
Ooy7*W'; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jo@J}`\Zt allocation letter 拨款信件
jW@Uo=I[ allocation of fund 分配款项；预留款项
}RqK84K allocation of profit 利润分配；溢利分配
>[*qf9$ allocation warrant 拨款令
u u687|Pm allotment 分配；配股
H$ 4:lH&( allotment notice 股份配售通知；配股通知
h 9W^[ 6 allotment of shares 股份分配
/&94 e C allowable 可获宽免；免税的
, zY$8y] allowable business loss 可扣除的营业亏损
'uEl~> l7 allowable expenses 可扣税的支出
#>+ HlT allowance 免税额；津贴；备抵；准备金
Y:a]00&)#Y allowance for debts 债项的免税额
f&
' allowance for depreciation by wear and tear 耗损折旧免税额
N] sAji* allowance for funeral expenses 殡殓费的免税额
A3@6N( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cExS7~* allowance for repairs and outgoings 修葺及支出方面的免税额
*;*r 8[U}q allowance to debtor 给债务人的津贴
PwLZkr@4^ alteration of capital 资本更改
J- hbh alternate trustee 候补受托人
&:) Wh[ amalgamation 合并
83q6Sv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^y%T~dLkp' ambit of charges 征税范围；收费范围
V "h
+L7T amended valuation 经修订的估值
@;RXLq/8 American Commodities Exchange 美国商品交易所
o " #\
> American Express Bank Limited 美国运通银行
IO-Ow! American Stock Exchange 美国证券交易所
[ibu/ W$ amortization 摊销
vRO
_Q? amount due from banks 存放银行同业的款项
wAW5
Z0D amount due from banks abroad 存放海外银行同业的款项
d>C$+v> amount due from holding companies 控股公司欠款
'b{]:Y amount due from local banks 存放本港银行同业的款项
`W*U 4?M amount due to banks 银行同业的存款
D}X\Ca"h amount due to banks abroad 海外银行同业的存款
8-77d^cprR amount due to holding companies 控股公司存款
'Qe;vZ31K amount due to local banks 本港银行同业的存款
kPLxEwl amount due to outport banks 外埠银行同业的存款
W 6/yn amount for note issue 发行纸币的款额
:6\qpex amount of bond 担保契据的款额
]?[fsdAQW amount of consideration 代价款额
e^ D]EA ]% amount of contribution 供款数额
FJP-y5 amount of indebtedness 负债款额
~R92cH> L amount of principal of the loan 贷款本金额
0 :Ol7 amount of rates chargeable 应征差饷数额
3'u-' amount of share capital 股本额
[u*5z.^ amount of sums assured 承保款额
6,{$J amount of variation 变动幅度
Zz T9j~ amount of vote 拨款数额
Y/zj[> amount payable 应付款额
QMb Ou w amount receivable 应收款额
~ M4; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,nDaqQ-C!! analysis 分析
yaH
Zt`Y ancillary risk 附属风险
B_m8{44zM annual account 周年帐目；周年帐目报表；年度决算；年结
OpYY{f annual accounting date 年结日期
I9hK } D annual allowance 每年免税额；年积金；年度津贴；年津
kpN)zxf k annual balance 年度余额
|8tilOqI annual disposable income 每年可动用收入
H~1 jY4E annual estimates 周年预算
WEi2=3dV annual fee 年费
SNI)9k( T{ annual general meeting 周年大会
Hja3a{LH annual growth rate 年增率；每年增长率
nc|p ) annual long-term supplement 长期个案每年补助金
G*P#]eO annual pensionable emolument 可供计算退休金的年薪
^3L0w}# annual report 年报
cH t#us Annual Report on the Consumer Price Index 《消费物价指数年报》
|_@>*Vmg annual return 周年报表；周年申报表；每年报税表格
IB] l1< Annual Return Rules 《周年报表规则》
j+
0I-p annual review of consumer prices 每年消费物价回顾
VS8Rx.? annual roll-forward basis 逐年延展方式
]-/VHh annual salary 年薪
}?Ai87-{ annual statement 年度报表；年度决算表
-C?ZB}` 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
L0WN\|D annuitant 年金受益人
b!5~7Ub.No annuity 年金
XuM'_FN`A< annuity contract 年金合约
2!= f hN annuity on human life 人寿年金
*YuF0Yt antecedent debt 先前的债项
9m~p0 ILh ante-dated cheque 倒填日期支票
*wB 1 ,U{ anticipated expenditure 预期开支
QE`bSI anticipated net profit 预期纯利
e h?zNu2= anticipated revenue 预期收入
P?of<i2E anti-inflation measure 反通货膨胀措施
ExL0?FemWV anti-inflationary stance 反通货膨胀立场
L>4 "( apparent deficit 表面赤字
-4{<=y?"a apparent financial solvency 表面偿债能力
LuvY<~u apparent partner 表面合伙人
(V67`Z ) application for personal assessment 个人入息课税申请书
.jjG(L application of fund 资金应用
H ]Z$OpI application to release as liquidator and to destruct the books of accounts and documents
tG22#F` 申请免除清盘人职务及毁灭帐簿与文件
[%1CRk appointed actuary 委任精算师
%2V? ,zY@ appointed auditor 委任核数师；委任审计师
;,:`1UI appointed trustee 委任的受托人
+*/Zu`kzX appointer 委任人
z/ @slT apportioned pro rata 按比例分摊
9Y_HyOZ*GX apportionment 分配；分摊
9N 3o-= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p]2128kqx apportionment formula 分摊方程式
>V8-i` apportionment of estate duty 遗产税的分摊
)cMh0SGcM1 appraisal 估价；评估
&po wy7rR appreciable growth 可观增长
|[ai JR[Q appreciable impact 显着影响
:e miQ appreciable increase 可观增长
S w, +p appreciation 增值；升值
Ig0VW) @ appreciation against other currencies 相对其他货币升值
aNspMJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,uhb~N< appreciation tax 增值税
EaY?aAuS: appropriation 拨款；拨用；拨付
ra
g Xn appropriation account 拨款帐目
O`t&ldU Appropriation Bill 拨款法案
fdi\hg^x appropriation-in-aid system 补助拨款办法
p}pj fG approved assets 核准资产
eF -."1 approved basket stock 认可一篮子证券
!9VY|&fHe approved budget 核准预算
-3Z,EaG^ approved charitable donation 认可慈善捐款
O23k:=A v approved charitable institution 认可慈善机构
q Y? j#fzi approved currency 核准货币；认可货币
O ^duZ*b approved estimates 核准预算
e)?
.r9pA; approved estimates of expenditure 核准开支预算
=|y9U lsD approved overseas insurer 核准海外保险人
,A e6/D$h/ approved overseas trust company 核准海外信托公司
ytJ/g/,A0i approved pooled investment fund 核准汇集投资基金
xHLlMn4M approved provident fund scheme 认可公积金计划
r1{@Ucw2 approved provision 核准拨款
">, |V-H approved redeemable share 核准可赎回股份
LG|fq/; approved regional stock 认可地区性证券
czg O ;3-C approved retirement scheme 认可退休金计划
"
9wvPC ^ approved subordinated loan 核准附属贷款
yEoF 4bt arbitrage 套戥；套汇；套利
Ww+IWW@ arbitrageur 套戥者；套汇者
A d9 }9!< arbitrary amount 临时款项
x,pjp x arrangement 措施；安排；协定
w4{<n /" arrears 欠款
pa E[rS\ arrears of pay 欠付薪酬
3J|F?M" N7 arrears of revenue 逾期未收税款；逾期未收的帐项
nRZ]z( b articles of association 组织章程；组织细则；组织章程细则
8COGs WK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,~@X{7U ascertainment of profit 确定利润
:v&$o'Sak "Asia Clear" “亚洲结算系统”
|a`Sc % Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u$Jz~:=, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6@F9G 4<Z Asian Development Fund [ADF] 亚洲发展基金
U- (01- Asian dollar bond 亚洲美元债券
;~ $'2f~U Asian dollar market 亚洲美元市场
X Z]uUP Asian dollar rate 亚洲美元利率
vDhh>x( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ND#Yen ye Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-[9JJ/7y
asked price 沽盘；喊价；索价；卖方报价
1POmP&fI( assessable income 应评税入息
}"P|`"WW assessable loss 应评税亏损
b)5u f'?- assessable profit 应评税利润
Ru!i R#s)! assessable value 应评税值
H0gbSd+ assessed profit 估定利润
x$.^"l-vX assessed value 经评估价值
L;NvcUFn assessment 评税；评定；估价；评税单
yT"Eq"7/Y# assessment number 评税编号；估价编号
'/n1IM$7 assessment of additional tax 补加税评税
;yLu R assessment of performance 业绩评估；实绩评价
l<LP& Assessor 评税主任
{
Vf XsI asset price bubbles 资产价格泡沫
r|fL&dtr asset-backed securities 具资产保证的证券
Ls$D$/:q? assets accretion 资产增值
_~J
{wM assets and liabilities 资产与负债
"R1NG?; q assets betterment statement 资产递增表；资产改进表
^?7-r 6 assets lending 实物放款；有抵押贷款
+-U- D?- assets of the company passing on the death 死者去世时转移的公司资产
Rn(ec assets pledged as security for liabilities 用作负债抵押的资产
s_OF( o assets portfolio 资产投资组合
~IfJwBn-i assets price 资产价格
n&;85IF1 assets quality 资产质素
TA`1U;c{n assets realization 资产变现
=_ ./~ assets refinancing arrangement 资产再集资安排
vkx7paY_ assets securitization 资产证券化
JHM9 assets situated outside Hong Kong 在香港以外地方的资产
'qb E= assets stripping 削减资产；拆卖资产
t~EPn. assets value 资产值
r?lf($ D * assignee 承让人
"fCu=@i assignment 转让；转让书；转让契
p; 59? assignment of interest 权益转让
gx8ouOh assignment of letters patent and trade mark 专利证书及商标转让
k"T} 2 7 assignment of property 物业转让；物业转让书
FxtQ Xu-g assignment right 转让权
F|o:W 75 assignor 转让人
iohop(LZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
T@:Wp4>69 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9Zt`u,; associate member 附属会员
5j<mbt} associated body corporate 相联法人团体
rb2S7k0{ associated company 相联公司；联属公司
Jr
,;>
associated corporation 相联法团
n.`($yR_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u~M
q* 公认会计师公会〔英国〕
' KS,'% Association of Futures Exchange Brokers 香港期货经纪协会
nQX:T;WL@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uk< 4+x,2) association of underwriters 承保人组织
8 S: w7Hr assumption of control 接管
&Fz b6/ assurance 担保；保险；转易；转易书
B:;pvW] assurance of interest 权益的转易
8>2.U rC at 19XX price 按一九ＸＸ年价格计算
j9x<Y] at a discount 按赔价计算；按贴水价格计算；打折扣
h5{'Q$Erl at a premium 按溢价计算；按升水价格计算
1 MP~dRZ$ at call 通知付款；按通知
xd q?/^E at constant market price 按固定市价计算
zl>nSndRE at constant price 按固定价格计算
!*F1q| R at cost 按成本计算
W#4 7h7M at current market price 按当时市价计算；按现时市价计算
]Yn D at current price 按当时价格计算；按现时价格计算
\ =?a/ at factor cost 按要素成本计算；按生产要素成本计算
J{p1|+h% at money-of-the-day price 按付款当日价格计算
6y%q Vx#! at or better 按指定或较佳价位〔买卖指令〕
g 2 LM_1\ at par 按面值计算；平价
#zv3b[@ at sight 见票即付
"/*\1v9 at the close 按收市盘
nX6u(U at the opening 按开市盘
DkY4MH ? attestation 见证；见证条款
|"X*@s\' at-the-money option 平价期权
t9k zw*U9 attorney 受权人；受托代表人
| C;=-| attornment 新拥有人承认书
0U(@ = 7V attributable profit 可归属利润
(Du@ S attributable share value 可归属股份价值
F 5bj=mI Auckland Stock Exchange 奥克兰证券交易所
n71r_S* auction 拍卖
V%7WUq auctioneer 拍卖商
M)J5;^[" audit 审计；核数
=t#llgi~ Audit Commission 审计署
'NXN & { Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?/wm (uL 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〕
)0. kv2o. audit review 帐目审查
T6y \| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'Vzp2 audited account 审计帐目；经审计的帐目
EA@ .,7F audited annual account 经审计的周年帐目
[i21FX audited balance sheet 经审计的资产负债表
`quw9j9`C\ auditor 核数师；核数主任；审计师
L:KF_W.I+ auditor's certificate 核数师证明书；审计师证明书
*)$Uvw E auditor's report 核数师报告；审计师报告
>a!/QMh Aussie bond 澳元债券
I*: %ni2 austerity budget 紧缩预算
!1jBC. G1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Go`vfm"S Australia All Ordinaries Index 澳洲所有普通股票指数
e8 >}) Australian Dollar [AUD] 澳元
A2I9R;} Australian Options Market 澳大利亚期权市场
lLX4Gq1 Australian Securities Commission 澳洲证券事务监察委员会
=57>!) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tVYF{3BhA Australian Stock Exchange 澳大利亚证券交易所
:;RMo2Tl Austrian Schilling [ATS] 奥地利先令
YFLZ %( authentication 认证；鉴证
s [RAHU authority to purchase 委托购买证；委购书
dc+>m,3$ authorization 认可；核准；授权；授权书
2.`\ authorization by direction 指示授权
Fd%#78UEo} authorization by instruction 指令授权
#5 Q pu
authorization by warrant 令状授权
|PvPAPy)uu authorization of unit trust 单位信托的认可
1*P~!2h authorized agent 指定代理人
. wEd"A&j authorized capital 法定资本
*<$*"p authorized clerk 出市员
aq>kTaz authorized dealer 认可交易商
a=|K%ii+Y authorized financial institution 认可财务机构
xeg/ A}yE authorized fund 认可基金
)nC]5MXU authorized fund house 获授权的基金公司；认可基金公司
lZd(emH@ authorized institution 认可机构
7cuE7" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WA <v9#m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5N#aXG^9 authorized insurer 获授权保险人；获认可承保人
A]_7}<<N authorized investment 特准投资项目
NlA,'`, authorized person 获授权人
oM
X authorized representative 获授权代表
8 ` v-<J authorized share capital 法定股本
n2"a{Ofhlf automated quotation system 自动报价系统
gl dAP: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q 4#.X=.d 自动交易系统〔香港期货交易所有限公司〕
on!,c>nNa automatic adjustment mechanism 自动调整机制
Hc;[Cs0 automatic adjustment system 自动调整系统
f$o_e90mu Automatic Clearing House 自动票据交换所
vz@A;t automatic exchange rates accumulation system 自动化汇率累集系统
3<e=g)F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yj<a"
Gr4[ automatic teller machine [ATM] 自动柜员机
k90 YV( autopay 自动转帐
iOf<$f available assets 可用资产
$H2 u.U<ip available fiscal reserve 现存财政储备
DHg :8%3 x available profit 可用利润
y B81f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~T"Rw2v b average 平均；平均数；海损
H9Gh>u]} average basic salary 平均基本薪金
RF?`vRZ Oe average consumer expenditure 平均消费开支；一般消费开支
D5gFXEeh average cost 平均成本
s-NX o average cost of land production 增辟土地平均成本
mtpeRVcF average daily turnover 平均每日成交额
:;v~%e{k average daily wage rate 平均每日工资率
Gf%~{@7=u average expenditure pattern 平均开支模式
cRC6 s8 average growth rate 平均增长率
+X\FBvP& average net fixed assets 固定资产平均净值
d UD[e, ? average of relatives 相对价格平均数
WSP I|#Xr% average price 平均价格
8$] 1M,$r average propensity to consume 平均消费倾向；一般消费倾向
:^<3>zk average propensity to save 平均储蓄倾向；一般储蓄倾向
Q8$}@iA[ average rate 平均率
Ex.yU{|c average revenue 平均收入；平均收益
XMCXQs& average stock 平均库存；平均存货
SjK average yearly rent 平均年租
!K#qe Y} avoidance of double taxation 避免双重课税
a) !o @ avoidance of tax 避税
