A:
MBqt &_?K A share Ａ股；甲类股份
fp+gyTnd3 abatement of tax 减税；减扣免税额
/7}It$|nhy ABN AMRO Bank N.V. 荷兰银行
[[;e)SoA above-the-line expenditure 线上项目支出；经常预算支出
6f\Lf?vF above-the-line receipt 线上项目收入；经常预算收入
0a}u;gt,4w ABSA Asia Limited 南非联合亚洲有限公司
jpO7'ivG absolute change 绝对数值变更
BK,{N0 absolute expenditure 实际开支
4iKgg[)7`= absolute guideline figure 绝对准则数字
X{\F;Cb* absolute interest 绝对权益
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3zq absolute order of discharge 绝对破产解除令
nv@8tdrc absolute profit margin 绝对利润幅度
~c %hWt absolute value 实值；绝对值
kic/*v \6@ absolutely vested interest 绝对既得权益
U c@Ao: absorbed cost 已吸收成本；已分摊成本
4`!Z$kt absorption 吸收；分摊；合并
Jo@|"cE= absorption rate 吸收率；摊配率；分摊率
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^f]33 ACB Finance Limited 亚洲商业财务有限公司
@>W(1mRi acceptable form of reciprocity 合理的互惠条件
Z @]e{zO acceptable rate 适当利率；适当汇率
.
r[Hu40p acceptance agreement 承兑协议
+f@U6Vv acceptance for honour 参加承兑
rEv$+pP acceptor 承兑人；接受人；受票人
*a #rM"6P acceptor for honour 参加承兑人
{T X]\ufG accident insurance 意外保险
z7Q?D^miy Accident Insurance Association of Hong Kong 香港意外保险公会
NhaI<J accident insurance scheme 意外保险计划
NiU2@zgl accident year basis 意外年度基准
]%?YZn<{ accommodation 通融；贷款
G>1eFBh } accommodation bill 通融票据；空头票据
F W/ W%^ accommodation party 汇票代发人
STxKE %l account balance 帐户余额；帐户结余
9J9) AV account book 帐簿
fjs
[f'L account collected in advance 预收款项
Q\
U:~g3 account current book 往来帐簿
iZaI_\"__ account of after-acquired property 事后取得的财产报告
!f&Kf,#b` account of defaulter 拖欠帐目
:=wT vz account payable 应付帐款
}j*KcB_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
^eR%N8Z account receivable 应收帐款
h-Fn ? account receivable report 应收帐款报表
>(?9? account statement 结单；帐单；会计财务报表
p; tVn{u account title 帐户名称；会计科目
mR}6r2O2\Q accountant's report 会计师报告
DGAX3N;r6{ Accountant's Report Rules 会计师报告规则
c6X}2a' accounting and auditing procedure 会计与审计程序；会计与核数程序
l zYnw)Pv Accounting Arrangements 《会计安排》
6P5Ih
accounting basis 会计基础
?34 e- accounting by Official Receiver 破产管理署署长呈交的帐目
iVy7elT;R Accounting Circular 《会计通告》
<;#~l* accounting class 会计类别
&!/}Qp accounting date 记帐日期；会计结算日期
^(|vsFzn accounting for money 款项核算
`"&d a#N] Accounting Officer 会计主任
h $L/<3oP6 accounting period 会计报告期；会计期
;uw Ryd accounting policy 会计政策；会计方针
] cGA~d accounting practice 会计惯例
A7%:05 accounting principle 会计准则
t4-pM1]1_
accounting record 会计记录
f"u%J/e & accounting report 会计报告
W!6qqi{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
11<KpxKpk Accounting Society of China 中国会计学会
Bh=u|8yxc accounting statement 会计报表
}T%}wdj accounting system 会计制度；会计系统
4*e0 hWp accounting transaction 会计事项；帐务交易
Y0_),O aY accounting treatment 会计处理
)FpZPdN+h accounting year 会计年度
<-,gAk) u accretion 增值；添加
N(y\dL=v accrual 应计项目；应累算数目
3>R#zJf accrual basis 应计制；权责发生制
%=/) accrual basis accounting 应计制会计；权责发生制会计
($}`R
xj1@ accrue 应累算；应计
Vzwc}k*Y accrued benefit 应累算利益
Fl1;;F accrued charges 应计费用
?)`L$Vr= accrued cumulative preference share dividend 应累算的累积优先股股息
5lm< % accrued expenses 应累算费用
&<UMBAS accrued interest payable 应付利息；应计未付利息
6 b BB/yd accrued interest receivable 应收利息；应计未收利息
{3.r6ZwCn accrued right 累算权益
OU/MiyP2 accruing profit 应累算的利润
>]W)'lnO accumulated fiscal reserve 累积财政储备
j{Txl\D> accumulated profit 累积利润；滚存溢利
8AnP7}n;?' accumulated reserve 累积储备
m"o ;L3 accumulation of surplus income 累积收益盈余
A@sZ14+f acquired assets 既得资产
|m80]@> acquisition 收购；购置；取得
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+WP0&d' acquisition cost 购置成本
,B0_MDA + acquisition expenses 购置费用
^Nmg07_R acquisition of 100% interest 收购全部股权
D? 0zhU acquisition of control 取得控制权
7LU}Iiv acquisition of fixed assets 购置固定资产
\'CDRr"uw acquisition of shell “买壳”
OnK~3j acquisition price 收购价
#3_*]8K.R act of God 天灾
XwlbJ=mf acting partner 执事合伙人
T`Mf]s)* active market 买卖活跃的市场；交投畅旺的市场；旺市
JXu$ew>q active partner 积极参与的合伙人
w\DVzeW( active trading 交投活跃
pGK;1gVj actual circulation 实际流通
&&VqD
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yb/%?D NQT actual expenditure 实际开支；实际支出
3Ei5pX =g actual income 实际入息；实际收入；实际收益
86\S?=J-b actual market 现货市场
U)o$WH.b actual price 现货价；实际价格
I;Bjfv5 actual profit 实际利润
e{v=MxO= S actual quotation 实盘；实际价位；实际报价
Fm # w2o actual year basis 按实际年度计算
JM\m)RH0 actuals 实货
^1L>l9F actuarial investigation 精算调查
])Qs {hs~s actuarial principle 精算原则
| "9 #bU actuarial report 精算师报告
E[bd@[N
8 Actuarial Society of Hong Kong 香港精算学会
! ykx^z actuarial valuation 精算师估值
9$ |Gfyv actuary 精算师
vsr[ur[eP ad referendum agreement 暂定协议；有待覆核的协定
cg*)0U-_( ad valorem duty 从价税；按值征税
a(v>Q*zNP ad valorem duty system 从价税制
/ Ne<V2AX ad valorem fee 从价费
W@Lu;g.Yc ad valorem tariff 从价关税
[fKUyIY_ additional allowance 额外免税额
!V,{_(LT additional amount for unexpired risk 未过期风险的额外款额
{FG| \nPw additional assessable profit 补加应评税利润
%LZ({\5K#f additional assessment 补加评税
a\:VREKj, additional commitment 额外承担
?zsB6B?; additional commitment vote 额外承担拨款
8krpowVs~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HH@ qz2 w additional dependent parent allowance 供养父母额外免税额
^>N]H>0'S additional provision 额外拨款
'qF#<1& additional stamp duty 附加印花税
L[20m (6? additional tax 补加税罚款；补加税款
NbGV1q'] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|R#"Th6mH! adjudged bankrupt 被裁定破产
BYo/57&: adjudicated bankrupt 裁定破产人
nYa*b=[. adjudication fee 裁定费；评定印花税额手续费；评估契据费
6 ^c>,.R adjudication of bankruptcy 裁定破产；宣告破产
^+m+zd_ adjudication of insolvency 裁定无力偿还债务
i6 (a@KRY adjusted actual 经调整的实数；调整后的实数
O=dJi9;`#_ adjusted current assets 经调整的流动资产；调整后的流动资产
A6pjRxg adjusted figure 经调整的数字；调整后的数额
y:v xE8$Q adjusted liabilities 经调整的负债；调整后的负债
Wf&W^Q adjusted loss 经调整的亏损；调整后的亏损
BZXUwqEh adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`QUy; %+ adjusted profit 经调整的利润；调整后的利润
4)<~4 ' adjusted surplus 经调整的盈余额；调整后的盈余额
Z t&6Ua[Y} adjusted value 经调整的价值；调整后的价值
@ bnG:np adjustment 调整；修订；理算〔保险〕
K&U7H: adjustment centre 调剂中心
z ly unJD( adjustment lag 调整过程的时间差距；调整时差
\a=D adjustment mechanism 调整机制
p IKSs<IP adjustment of loss 亏损调整
FA }_(Hf.[ adjustment process 调整过程；调整程序
.LuB\o$ adjustment range 调整幅度
QE u=-7@> administered exchange rate 受管制汇率
!grV R157P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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^TR B administration expenses 行政费用
^-a8V' administration fee 手续费；行政费
d'|, [p administration in bankruptcy 破产管理
Zb134b' administration order 遗产管理令
UD)e:G[Gat administrator 管理人；遗产管理人
Q26qNn
bK administrator of the estate 遗产管理人
LT,? $I admission of debt 债项承认书
F1Hh7
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'D%w|Pe?Q advance 放贷款项；垫付款项；预支款项；预付款项
= 07] z@s advance account 暂支帐目；预付款帐户
A?o Xq b advance compensation 预付补偿金
!Y:0c#MPH advance from shareholder 股东垫款
-Z?Vd!H: advance pending reimbursement 预支以待日后付还
Izv+i*(dl advanced economy 先进经济体系
0^8)jpL$<9 advancement 预付；预付财产
W( Uu@^ advances warrant 垫款令
%Jf<l&K .` advancing 贷出
|K^"3`SJ adverse balance 逆差
H -xFiF adverse exchange 逆汇
W7\&~IWub advertisement addressed to shareholders 在报章刊登的致股东通告
Cb_oS4vM advice for collection 托收通知书
)#}mH @ advice of drawing 提款通知书；汇票通知书
KPpHwcYxT advice of payment 付款通知
G5,~Z&}YS Advisory Committee [Securities and Futures Commission]
$L2%u8}8: 谘询委员会〔证券及期货事务监察委员会〕
nxJee=qH Advisory Committee on Diversification 经济多元化谘询委员会
N*@aDM07 affidavit 誓章；遗产申报誓章
B: \Uw|Mf affidavit of no receipt 述明无收款的誓章
}=2 ; affiliate 联号；联营公司；附属公司
7rC uu *M affiliated company 附属公司；联号；联营公司
PD LpNTBf affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{ h KjD"? affordability 负担能力
?9X&tK)E- African Development Bank [AfDB] 非洲开发银行
ne>g?"Pex{ after-acquired property 事后取得的财产
LjH*rjS4 after-hours dealing 市后交易
033T>qY after-tax profit 税后盈利；税后利润；税后溢利
N<L`c/ agency agreement 代理协议
2PR^:h2 agency expenses 代理机构的开支
;=< ^0hxer agency fee 代理费
vw)7 !/# Agency Law 《代理法》
5c;h & agent 代理人；承销人
Zv_jy@k agent of company 公司代理人
C P3<1~ agent's fee 代理人费；经纪费
\)48904^ aggregate 总计；总数；总体数字
0liR aggregate amount 总款额；总额
x#N-&baS aggregate assets and liabilities 总体资产与负债
HSIv Whg?p aggregate at constant price 按固定价格计算的总体数字
]O:N-Y aggregate demand 总需求
8V-\e?&^ aggregate gross position 总持仓量
A, PlvI aggregate limit 总限额
RuG-{NF{F aggregate of salaries tax 合计薪俸税
+]@Az.E aggregate performance 总体表现；总体业绩
cM_ Fp aggregate supply 总体供应
S', 9g4(5 aggregate surplus 总盈余
K"V :<a aggregate total 整体总额
k5&bq2 )I aggregate value 总值；合计价值
\Yoa:|%*y aggregated basis 合计基准
$^tv45 aggregated net chargeable income 合计应课税入息实额
vwr74A.g0 aggregation 合并计算；合计；总和
{@u<3 s aggregation of incomes of husband and wife 夫妇入息合并计算
ItX5JV) aggregation of property 财产的总和
(#oycj^< agio 差价；贴水
;_:Oo l, 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》
sK 2
e& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9% IlW 《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》
Q#Y k?Kv~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jb /8?7 《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》
4{qB X? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i\H+X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
XTDE53Js& agreement for a settlement 授产协议
;p ]y)3 agreement for assignment 转让协议
w&BGJYI agreement for sale 售卖协议；买卖协议
E&B{5/rv agreement for sale and purchase 买卖协议
- ~4+w agreement for the payment of interest 支付利息协议
Sj dZyJa agreement for the repayment of money 还款协议
F.)!3 YE agreement of reinsurance 再保险协议
J@9}`y=K Agricultural Bank of China 中国农业银行
~^vC,]hU air passenger departure tax 飞机乘客离境税
-K[782Q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T#O??3/%$1 airport tax 机场税
jvVi% k alcohol duty 酒精税
$A}QY5`+~S alienation 让与；让渡；转让
!eJCM`cp alimony 生活费；赡养费
,5|d3 dJS All Ordinaries Index [AOI] 所有普通股指数
PVa o all risks 全险；综合险
F8+e,x All Sales Record for Stock Market 《股票市场成交报告》
^\:2}4Uj_ Allied Capital Resources Limited 新联财务有限公司
jvzBh-! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
* \HRw +cL allocation letter 拨款信件
o;[bJ
Z\^x allocation of fund 分配款项；预留款项
[k]|Qi nk allocation of profit 利润分配；溢利分配
PzY) "] g allocation warrant 拨款令
T!Sj<,r+j allotment 分配；配股
vRPS4@9' allotment notice 股份配售通知；配股通知
.~}z4r allotment of shares 股份分配
#yc L'T`X% allowable 可获宽免；免税的
QT#6'>&7-b allowable business loss 可扣除的营业亏损
G*\h\ @ allowable expenses 可扣税的支出
,kgF2K! allowance 免税额；津贴；备抵；准备金
M@p"y q allowance for debts 债项的免税额
(P==VZQg allowance for depreciation by wear and tear 耗损折旧免税额
FXo2Y]K3`L allowance for funeral expenses 殡殓费的免税额
5%
nt0dc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?G? gy2 allowance for repairs and outgoings 修葺及支出方面的免税额
!6w{(Rc(C allowance to debtor 给债务人的津贴
0W>9'Rw alteration of capital 资本更改
a-n4:QT alternate trustee 候补受托人
iS@\ =CK amalgamation 合并
|)W!jC&k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B(l-}| m_ ambit of charges 征税范围；收费范围
Oe1 t\ amended valuation 经修订的估值
sygH1|f American Commodities Exchange 美国商品交易所
TD04/ ISHT American Express Bank Limited 美国运通银行
@<_`2eW'/R American Stock Exchange 美国证券交易所
THhy ~wC". amortization 摊销
v6e% # = amount due from banks 存放银行同业的款项
g$j6n{Yl amount due from banks abroad 存放海外银行同业的款项
KIL18$3J amount due from holding companies 控股公司欠款
v\ZBv zd amount due from local banks 存放本港银行同业的款项
zzvlI66e amount due to banks 银行同业的存款
AV @\ +0 amount due to banks abroad 海外银行同业的存款
G5Q!L;3HZ amount due to holding companies 控股公司存款
jiIST^Zq#t amount due to local banks 本港银行同业的存款
l9{#sas amount due to outport banks 外埠银行同业的存款
v9}[$HWx amount for note issue 发行纸币的款额
H]&!'\aUz amount of bond 担保契据的款额
;^l_i4A amount of consideration 代价款额
w 7tC|^#G amount of contribution 供款数额
|Vx~fK S\ amount of indebtedness 负债款额
-O&"| amount of principal of the loan 贷款本金额
z^s ST amount of rates chargeable 应征差饷数额
,m07p~,V amount of share capital 股本额
)u@t.)ChAV amount of sums assured 承保款额
b "8FlZ$ amount of variation 变动幅度
8U.$FMx : amount of vote 拨款数额
za,2r^ amount payable 应付款额
Q2C)tVK+ amount receivable 应收款额
/BH.>R4`A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"+iAd.qd analysis 分析
{Iy7.c8S ancillary risk 附属风险
s?O&ZB2GM[ annual account 周年帐目；周年帐目报表；年度决算；年结
b?kPN:U#N/ annual accounting date 年结日期
]5|z3<K^ annual allowance 每年免税额；年积金；年度津贴；年津
2H&{1f\Bf annual balance 年度余额
p27p~b& annual disposable income 每年可动用收入
|*Ot/TvG annual estimates 周年预算
\T q "mw9P annual fee 年费
kqB\xlS7k annual general meeting 周年大会
K="I<bK annual growth rate 年增率；每年增长率
'7nJb6V,0l annual long-term supplement 长期个案每年补助金
i+~QDo (Pi annual pensionable emolument 可供计算退休金的年薪
Rlw 9$/D!Z annual report 年报
PO
ko]@~!i Annual Report on the Consumer Price Index 《消费物价指数年报》
a'[)9: annual return 周年报表；周年申报表；每年报税表格
;] &-MFv# Annual Return Rules 《周年报表规则》
=|y|P80w annual review of consumer prices 每年消费物价回顾
bNvAyKc- annual roll-forward basis 逐年延展方式
?^3B3qqh9 annual salary 年薪
'TEyP56 annual statement 年度报表；年度决算表
R}J-nJlb 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
h3J *1 annuitant 年金受益人
5fHYc0 annuity 年金
Tkrx7C s( annuity contract 年金合约
!C7<sZ`C annuity on human life 人寿年金
-,>:DUN2 antecedent debt 先前的债项
rrQ0qg ante-dated cheque 倒填日期支票
X^in};&d anticipated expenditure 预期开支
Pi%tsKk% anticipated net profit 预期纯利
`?SG XXC anticipated revenue 预期收入
w 67x l anti-inflation measure 反通货膨胀措施
$T*KaX\{B anti-inflationary stance 反通货膨胀立场
E:Y:X~vy apparent deficit 表面赤字
y< r44a_! apparent financial solvency 表面偿债能力
onzA7Gre apparent partner 表面合伙人
q[bo WW application for personal assessment 个人入息课税申请书
< EXWWrm application of fund 资金应用
",ad7Y7i application to release as liquidator and to destruct the books of accounts and documents
yQS04Bl] 申请免除清盘人职务及毁灭帐簿与文件
}' jV/ appointed actuary 委任精算师
Kcn \g. appointed auditor 委任核数师；委任审计师
EW5]!% appointed trustee 委任的受托人
v,\93mNp[ appointer 委任人
SY6r 8RK apportioned pro rata 按比例分摊
J%4HNW*p apportionment 分配；分摊
K%<GU1]-] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d2ofxfpg+ apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
tG 7+7Z = appraisal 估价；评估
zZYHc?Z appreciable growth 可观增长
| B1Af appreciable impact 显着影响
!?r/ 4 appreciable increase 可观增长
[ i9[Mj appreciation 增值；升值
/ $OIlu appreciation against other currencies 相对其他货币升值
9&(.x8d,a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3^H/LWx`{] appreciation tax 增值税
,%= '>A appropriation 拨款；拨用；拨付
ZPYH#gC& T appropriation account 拨款帐目
j@g!R!7) Appropriation Bill 拨款法案
Ge9}8 appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
t|".=3%G approved basket stock 认可一篮子证券
<"a e4 approved budget 核准预算
Lnx2xoNk approved charitable donation 认可慈善捐款
2 ^bgC~2C1 approved charitable institution 认可慈善机构
./!KE"! approved currency 核准货币；认可货币
^=#!D[xj> approved estimates 核准预算
t!savp approved estimates of expenditure 核准开支预算
8AX3C s_G approved overseas insurer 核准海外保险人
N('3oy#8 approved overseas trust company 核准海外信托公司
0sabh`iQ^ approved pooled investment fund 核准汇集投资基金
67
O<*M approved provident fund scheme 认可公积金计划
|bvGYsn_#= approved provision 核准拨款
W[ "HDR approved redeemable share 核准可赎回股份
jrdtd6b} approved regional stock 认可地区性证券
HtS#_y%( approved retirement scheme 认可退休金计划
M[vCpa approved subordinated loan 核准附属贷款
_pW 'n=}R arbitrage 套戥；套汇；套利
G%`cJdM arbitrageur 套戥者；套汇者
V"U~Q=`K arbitrary amount 临时款项
]Qy,#p'~&H arrangement 措施；安排；协定
q\G{]dz?R arrears 欠款
j>g9\i0O1 arrears of pay 欠付薪酬
+9}' s{ arrears of revenue 逾期未收税款；逾期未收的帐项
`~K Ak articles of association 组织章程；组织细则；组织章程细则
wJr/FE 7c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2?pM5n ascertainment of profit 确定利润
R''Sfz>8 "Asia Clear" “亚洲结算系统”
;>'SV~F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(aBP|rxg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'iDu0LX Asian Development Fund [ADF] 亚洲发展基金
(T;1q^j Asian dollar bond 亚洲美元债券
?bCTLt7k Asian dollar market 亚洲美元市场
]N_140N~ Asian dollar rate 亚洲美元利率
zPA>af~Ej Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uyvs kz\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;9Hz{ej asked price 沽盘；喊价；索价；卖方报价
^zkd{ov assessable income 应评税入息
`O jvt-5}E assessable loss 应评税亏损
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b|mXNcL assessable profit 应评税利润
n_ OUWvs assessable value 应评税值
` C ?a assessed profit 估定利润
Cb<~i assessed value 经评估价值
tl2Lq0 assessment 评税；评定；估价；评税单
9`E-dr9 assessment number 评税编号；估价编号
q2D`1nT assessment of additional tax 补加税评税
;?#i]Bh>S assessment of performance 业绩评估；实绩评价
aeQ{_SK Assessor 评税主任
{bxhH)a' asset price bubbles 资产价格泡沫
UFJEs[?+Te asset-backed securities 具资产保证的证券
_4g}kL02. assets accretion 资产增值
hkL w&;WJr assets and liabilities 资产与负债
6l=M;B7:i assets betterment statement 资产递增表；资产改进表
^r%i3 assets lending 实物放款；有抵押贷款
Z*;*I< - assets of the company passing on the death 死者去世时转移的公司资产
)/i4YLO assets pledged as security for liabilities 用作负债抵押的资产
X ^9t assets portfolio 资产投资组合
8F.(]@NY assets price 资产价格
H?ieNXP7{ assets quality 资产质素
^S3A10f, assets realization 资产变现
X{4xm,B / assets refinancing arrangement 资产再集资安排
t a2 z assets securitization 资产证券化
78\\8* assets situated outside Hong Kong 在香港以外地方的资产
#NSaY +V assets stripping 削减资产；拆卖资产
#0xm3rFy4 assets value 资产值
w 2 s, assignee 承让人
>l6XZQ
> assignment 转让；转让书；转让契
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WA]cAL assignment of interest 权益转让
RN sJ !or assignment of letters patent and trade mark 专利证书及商标转让
Q9SPb6O2 assignment of property 物业转让；物业转让书
pZW}^kg= assignment right 转让权
T`j assignor 转让人
>2*6qx> V associate 有联系的人；有关连人士；相联者；合伙人；联系人
x Xl$Mp7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1Q3%!~<\s associate member 附属会员
Es_ SCWJ associated body corporate 相联法人团体
[UUM^! 1 associated company 相联公司；联属公司
06Sqn3MB associated corporation 相联法团
2I9{+>k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3Ro7M=] 公认会计师公会〔英国〕
BZ8h*|uT" Association of Futures Exchange Brokers 香港期货经纪协会
7ZrJ#n8?ih Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g=)U_D PRi association of underwriters 承保人组织
{"Y ]/6 assumption of control 接管
i,\t]EJAU assurance 担保；保险；转易；转易书
>!CH7wX assurance of interest 权益的转易
mOgx&ns;j at 19XX price 按一九ＸＸ年价格计算
N}e(. at a discount 按赔价计算；按贴水价格计算；打折扣
<PH3gyC at a premium 按溢价计算；按升水价格计算
W\z L at call 通知付款；按通知
9p!d Q x at constant market price 按固定市价计算
5LnB]dW at constant price 按固定价格计算
Au%Wrk3j at cost 按成本计算
m mw)C" at current market price 按当时市价计算；按现时市价计算
t(Cq(.u` : at current price 按当时价格计算；按现时价格计算
\v B9f A:* at factor cost 按要素成本计算；按生产要素成本计算
\["1N-q b at money-of-the-day price 按付款当日价格计算
fte!Ll' at or better 按指定或较佳价位〔买卖指令〕
\L&qfMjW"Z at par 按面值计算；平价
jnx+wcd at sight 见票即付
; L MEU_ at the close 按收市盘
- #:Y+"' at the opening 按开市盘
E$oA+n~ attestation 见证；见证条款
cJ 1{2R at-the-money option 平价期权
:zS>^RE attorney 受权人；受托代表人
~j\;e attornment 新拥有人承认书
X,Q 6 attributable profit 可归属利润
c>%z)uY>/ attributable share value 可归属股份价值
NiU tH Auckland Stock Exchange 奥克兰证券交易所
/61ag9pN auction 拍卖
RJ7/I/yD| auctioneer 拍卖商
rmAP&Gw I audit 审计；核数
1L(Nfkh Audit Commission 审计署
bTI& # Hu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!~VR|n- 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mDe+ M {/ audit review 帐目审查
Ynt&cdK9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+$a n*k9 audited account 审计帐目；经审计的帐目
5Od(J5` audited annual account 经审计的周年帐目
'8((;N|I^ audited balance sheet 经审计的资产负债表
;Ln7_ auditor 核数师；核数主任；审计师
8*Nt&`@ auditor's certificate 核数师证明书；审计师证明书
gs<qi'B auditor's report 核数师报告；审计师报告
#z 1ch,*3; Aussie bond 澳元债券
jn#N7% {Mk austerity budget 紧缩预算
G> 5=` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)PanJHtU Australia All Ordinaries Index 澳洲所有普通股票指数
G$cq Australian Dollar [AUD] 澳元
6H . L!tUI Australian Options Market 澳大利亚期权市场
Jh/M}%@| Australian Securities Commission 澳洲证券事务监察委员会
D q_{ O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b smoLT Australian Stock Exchange 澳大利亚证券交易所
[ a65VR~J Austrian Schilling [ATS] 奥地利先令
RF\1.HJG authentication 认证；鉴证
"|~B};|MFF authority to purchase 委托购买证；委购书
EZa{C}NQ$2 authorization 认可；核准；授权；授权书
QL|: (QM authorization by direction 指示授权
E|6Z]6 [ authorization by instruction 指令授权
kcZ;SYosj authorization by warrant 令状授权
-qnXa authorization of unit trust 单位信托的认可
71.:p,Z@z authorized agent 指定代理人
<o"D/<XnB3 authorized capital 法定资本
Dk. 9&9mz authorized clerk 出市员
PK|`}z9 authorized dealer 认可交易商
Z-;uzx authorized financial institution 认可财务机构
n?ZH2dI \0 authorized fund 认可基金
:[ZC-hc \ authorized fund house 获授权的基金公司；认可基金公司
bC,M&<N authorized institution 认可机构
#uDBF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D ;T r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
FZ'>LZ authorized insurer 获授权保险人；获认可承保人
PY3Vu]zD authorized investment 特准投资项目
\c@qtIc authorized person 获授权人
cq+ M
*1; authorized representative 获授权代表
|SXM u_w authorized share capital 法定股本
[laL6 automated quotation system 自动报价系统
WRU@i;l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
MjF.> 4 自动交易系统〔香港期货交易所有限公司〕
R 4J>M@-0v automatic adjustment mechanism 自动调整机制
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3XE[ 5 automatic adjustment system 自动调整系统
hZF&PV5H Automatic Clearing House 自动票据交换所
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'I|!^ automatic exchange rates accumulation system 自动化汇率累集系统
U*Q5ff7M6" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@| *Z0bn' automatic teller machine [ATM] 自动柜员机
e7j]BzGvl autopay 自动转帐
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k9 available assets 可用资产
+#*z"a` available fiscal reserve 现存财政储备
:J)l C = available profit 可用利润
c h2e#Jf8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j~0ZE
-e average 平均；平均数；海损
c75vAKZ2 average basic salary 平均基本薪金
3YNkT"~T average consumer expenditure 平均消费开支；一般消费开支
Y.hH
fSp average cost 平均成本
U"R.!=v average cost of land production 增辟土地平均成本
RAkFgC~ average daily turnover 平均每日成交额
k:uuJ| average daily wage rate 平均每日工资率
TB3T:A>2 average expenditure pattern 平均开支模式
9j>sRE1 average growth rate 平均增长率
)9W# 5V$ average net fixed assets 固定资产平均净值
~uD;_Y=u)r average of relatives 相对价格平均数
dvdBRrf average price 平均价格
DEeL 48{R average propensity to consume 平均消费倾向；一般消费倾向
xo"4mbTV average propensity to save 平均储蓄倾向；一般储蓄倾向
0b QiUcg/ average rate 平均率
b42pLbpe'E average revenue 平均收入；平均收益
B7jlJqV average stock 平均库存；平均存货
$ Q7E# average yearly rent 平均年租
E*b[.vUp avoidance of double taxation 避免双重课税
D; 8V {Hs avoidance of tax 避税
