A:
l~$)>?ZD A share Ａ股；甲类股份
b_s asZo abatement of tax 减税；减扣免税额
p@pb[Bx~[ ABN AMRO Bank N.V. 荷兰银行
t,YRM$P above-the-line expenditure 线上项目支出；经常预算支出
6aB]&WO1@ above-the-line receipt 线上项目收入；经常预算收入
&0kr[Ik. ABSA Asia Limited 南非联合亚洲有限公司
sqhMnDn[ absolute change 绝对数值变更
M"*NV(".g absolute expenditure 实际开支
J* !_O# absolute guideline figure 绝对准则数字
GP+=b:C{E absolute interest 绝对权益
h] ho? K absolute order of discharge 绝对破产解除令
;?u cC@ absolute profit margin 绝对利润幅度
qt9jZtx absolute value 实值；绝对值
< }K9 50 absolutely vested interest 绝对既得权益
{N ]WVp*R absorbed cost 已吸收成本；已分摊成本
;BuMzG:tmZ absorption 吸收；分摊；合并
&en2t=a absorption rate 吸收率；摊配率；分摊率
eFsl ACB Finance Limited 亚洲商业财务有限公司
UG\2wH_ acceptable form of reciprocity 合理的互惠条件
@ 95p [ acceptable rate 适当利率；适当汇率
J4eU6W+ { acceptance agreement 承兑协议
KKpM=MZ acceptance for honour 参加承兑
QyCrz{/ acceptor 承兑人；接受人；受票人
TDw~sxtv& acceptor for honour 参加承兑人
E^J &?- accident insurance 意外保险
4 Pr^>m Accident Insurance Association of Hong Kong 香港意外保险公会
#_^ p~: accident insurance scheme 意外保险计划
wfO -bzdw accident year basis 意外年度基准
o|>=< l accommodation 通融；贷款
="]lN accommodation bill 通融票据；空头票据
E 14DZ accommodation party 汇票代发人
z wUC
L account balance 帐户余额；帐户结余
Mq~E'g4# account book 帐簿
TeuZVy8a account collected in advance 预收款项
z?13~e[D account current book 往来帐簿
dWzf C@] account of after-acquired property 事后取得的财产报告
}t#|+T2f account of defaulter 拖欠帐目
R:n|1]*f3X account payable 应付帐款
([<{RjPb account payee only [A/C payee only] 只可转帐；存入收款人帐户
OybmyGHY account receivable 应收帐款
&'`C#-e@ account receivable report 应收帐款报表
iZk4K X account statement 结单；帐单；会计财务报表
ajkV"~w',| account title 帐户名称；会计科目
'T^Ma LK accountant's report 会计师报告
[? "hmSJ Accountant's Report Rules 会计师报告规则
xJ<RQCW$ accounting and auditing procedure 会计与审计程序；会计与核数程序
^/Hf$tYI!` Accounting Arrangements 《会计安排》
hpQ #`rhn accounting basis 会计基础
1q;R+65 accounting by Official Receiver 破产管理署署长呈交的帐目
. @x.
Accounting Circular 《会计通告》
Z42q}Fhm*R accounting class 会计类别
YKUAI+ks accounting date 记帐日期；会计结算日期
E
u O:}[ accounting for money 款项核算
CnuM=S: Accounting Officer 会计主任
K'2N:.D: accounting period 会计报告期；会计期
E
1`g8Hk' accounting policy 会计政策；会计方针
KT<i%)t2 accounting practice 会计惯例
bv <^zuV accounting principle 会计准则
?1g`'q@T% accounting record 会计记录
Zz (qc5o,F accounting report 会计报告
_*=4xmB.= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N g<ic Accounting Society of China 中国会计学会
o_\vudXK accounting statement 会计报表
? #c "wA& accounting system 会计制度；会计系统
:$VGqvO12W accounting transaction 会计事项；帐务交易
)J]NBE:8 accounting treatment 会计处理
IZdWEbN1 accounting year 会计年度
B (eXWWT_ accretion 增值；添加
X*#\JF4$i accrual 应计项目；应累算数目
Vel(+HS accrual basis 应计制；权责发生制
?VxQ&^| accrual basis accounting 应计制会计；权责发生制会计
auIW>0?} accrue 应累算；应计
O<wH+k[ accrued benefit 应累算利益
xK0;saG# accrued charges 应计费用
Q(x= ;wf5r accrued cumulative preference share dividend 应累算的累积优先股股息
;~
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mx1Bk9h%Xe accrued interest payable 应付利息；应计未付利息
&:C[
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Nq9pory^ accrued right 累算权益
u`B/ 9-K)y accruing profit 应累算的利润
c='W{47 accumulated fiscal reserve 累积财政储备
Ib2& L accumulated profit 累积利润；滚存溢利
Dd0yQgCu accumulated reserve 累积储备
b"@-9ke5I accumulation of surplus income 累积收益盈余
nzxHd7NIZ acquired assets 既得资产
%1cxZxGT acquisition 收购；购置；取得
o9ys$vXt* acquisition cost 购置成本
#2\M(5d acquisition expenses 购置费用
-mO<(wfV> acquisition of 100% interest 收购全部股权
x-@?:P * acquisition of control 取得控制权
6(\-aH'Ol acquisition of fixed assets 购置固定资产
G ~_eBy acquisition of shell “买壳”
; [lLFI acquisition price 收购价
> g+Y//Z act of God 天灾
|CQjgI|; acting partner 执事合伙人
+R$;LtR active market 买卖活跃的市场；交投畅旺的市场；旺市
k^JgCC+ active partner 积极参与的合伙人
G@ e;ms1 active trading 交投活跃
r.@UH -2c actual circulation 实际流通
h`Ej>O7m actual cost 实际成本
=|O]X|y-lZ actual expenditure 实际开支；实际支出
>yenuqIKQv actual income 实际入息；实际收入；实际收益
6t <[- actual market 现货市场
X,M!Tp actual price 现货价；实际价格
~ D/Lo$K" actual profit 实际利润
IY~I=} actual quotation 实盘；实际价位；实际报价
}|-8- ; actual year basis 按实际年度计算
B~Z61 actuals 实货
j AoI`J actuarial investigation 精算调查
J#w=Z>oz < actuarial principle 精算原则
WSF$xC /~ actuarial report 精算师报告
= ?/6hB=7< Actuarial Society of Hong Kong 香港精算学会
.2P3 !KCL actuarial valuation 精算师估值
7" eIZ actuary 精算师
kVeY} 8 ad referendum agreement 暂定协议；有待覆核的协定
-hF!_) ;{ ad valorem duty 从价税；按值征税
oQ Vm)Bn'R ad valorem duty system 从价税制
oN83`Z ad valorem fee 从价费
we}5'bS> ad valorem tariff 从价关税
CyVi{"aF3 additional allowance 额外免税额
hYFi"c k additional amount for unexpired risk 未过期风险的额外款额
4ke.p<d G additional assessable profit 补加应评税利润
a~VW?wq additional assessment 补加评税
<vs*aFq additional commitment 额外承担
S"+#=C additional commitment vote 额外承担拨款
=%}(Dvjv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N>s3tGh additional dependent parent allowance 供养父母额外免税额
\( ?d2$0m additional provision 额外拨款
L` :V]p additional stamp duty 附加印花税
0jXDjk5'< additional tax 补加税罚款；补加税款
qbD _ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H93ug1, adjudged bankrupt 被裁定破产
N1>M <N03 adjudicated bankrupt 裁定破产人
o k-q9dM adjudication fee 裁定费；评定印花税额手续费；评估契据费
_M>S =3w adjudication of bankruptcy 裁定破产；宣告破产
cy8r}wD adjudication of insolvency 裁定无力偿还债务
GAR6nJCz adjusted actual 经调整的实数；调整后的实数
IAmMO[9H adjusted current assets 经调整的流动资产；调整后的流动资产
( Q&jp!WU adjusted figure 经调整的数字；调整后的数额
isnpSN"z adjusted liabilities 经调整的负债；调整后的负债
C{-Dv-<A> adjusted loss 经调整的亏损；调整后的亏损
X)TZ S adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
8BY`~TZO$q adjusted profit 经调整的利润；调整后的利润
E9.1~
) adjusted surplus 经调整的盈余额；调整后的盈余额
2:[<E2z adjusted value 经调整的价值；调整后的价值
{poT A+ i adjustment 调整；修订；理算〔保险〕
m,4'@jg0 adjustment centre 调剂中心
H?=[9?1wI5 adjustment lag 调整过程的时间差距；调整时差
L]X Lv9J0 adjustment mechanism 调整机制
][\ uH| adjustment of loss 亏损调整
{j[*:l0Ui adjustment process 调整过程；调整程序
1 j|X C adjustment range 调整幅度
4&L,QSJ V administered exchange rate 受管制汇率
*rm[\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|jWA > S administration expenses 行政费用
/HSg) administration fee 手续费；行政费
DfOig LG* administration in bankruptcy 破产管理
:h0!giqoQ administration order 遗产管理令
:W'.SRD administrator 管理人；遗产管理人
JV;VR9-l administrator of the estate 遗产管理人
-S@ ys admission of debt 债项承认书
>G0ihhVt admission of proof 接纳债权证明
]V N1Y) advance 放贷款项；垫付款项；预支款项；预付款项
$reQdN=~ advance account 暂支帐目；预付款帐户
a5]]Ak vA
advance compensation 预付补偿金
!$-QWKD4 advance from shareholder 股东垫款
Ej@N}r>X advance pending reimbursement 预支以待日后付还
C0>)WVCK advanced economy 先进经济体系
5 tVg++I advancement 预付；预付财产
"LZv\c~v,% advances warrant 垫款令
Yk 7^?W advancing 贷出
=lh&oPc1 adverse balance 逆差
JS >"j d# adverse exchange 逆汇
7,{!a56zX advertisement addressed to shareholders 在报章刊登的致股东通告
4 tt=u]: advice for collection 托收通知书
4
$ )}d advice of drawing 提款通知书；汇票通知书
1 x0)mt3 advice of payment 付款通知
&3 ~R-$P Advisory Committee [Securities and Futures Commission]
TU2MG VYy 谘询委员会〔证券及期货事务监察委员会〕
Pi[( xD8 Advisory Committee on Diversification 经济多元化谘询委员会
eYg0 NEq{ affidavit 誓章；遗产申报誓章
iqTmgE- affidavit of no receipt 述明无收款的誓章
H M\}C. u affiliate 联号；联营公司；附属公司
NA$ODK - affiliated company 附属公司；联号；联营公司
<U /r U9O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rqM_#[Y? affordability 负担能力
${U H!n{ African Development Bank [AfDB] 非洲开发银行
k~1{|HxrE after-acquired property 事后取得的财产
f*[Uq0? after-hours dealing 市后交易
J
B
!Q after-tax profit 税后盈利；税后利润；税后溢利
DC$x}1 agency agreement 代理协议
(jh0cy}|] agency expenses 代理机构的开支
K+U0YMRmz agency fee 代理费
cn
;2& Agency Law 《代理法》
;sSRv9Xb agent 代理人；承销人
* ^%ohCU i agent of company 公司代理人
%G] W Oq=q agent's fee 代理人费；经纪费
`]2y =f<{X aggregate 总计；总数；总体数字
<
$rXQ aggregate amount 总款额；总额
J\ ? aggregate assets and liabilities 总体资产与负债
LC/%AbM aggregate at constant price 按固定价格计算的总体数字
; JHf0 aggregate demand 总需求
e5 sQl1 aggregate gross position 总持仓量
)|U+<r < aggregate limit 总限额
#fF';Y7 aggregate of salaries tax 合计薪俸税
hT AZGV( aggregate performance 总体表现；总体业绩
A6F/w aggregate supply 总体供应
gM
v0[~;u aggregate surplus 总盈余
p:4oA<V aggregate total 整体总额
\/ /{\d aggregate value 总值；合计价值
Znh<r[p < aggregated basis 合计基准
#| } EPD9$ aggregated net chargeable income 合计应课税入息实额
s9?H#^Y5u aggregation 合并计算；合计；总和
\z=!It]f. aggregation of incomes of husband and wife 夫妇入息合并计算
,NU` aG- aggregation of property 财产的总和
0 ~nub agio 差价；贴水
MJ@PAwv" 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》
rge/qUr/^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/3 ;t
&] 《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》
SDW!9jm>R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@(e/Y/ 《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》
TP)}1 @ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lLL) S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yKOC1( ~ agreement for a settlement 授产协议
j 1$s^ -9 agreement for assignment 转让协议
b U>. Bp] agreement for sale 售卖协议；买卖协议
0a's[ >-'A agreement for sale and purchase 买卖协议
<3b Ft [ agreement for the payment of interest 支付利息协议
ca$K)=cDW agreement for the repayment of money 还款协议
A!`Q[% $ agreement of reinsurance 再保险协议
h Qbz}x Agricultural Bank of China 中国农业银行
RMxFo\TK; air passenger departure tax 飞机乘客离境税
K!SF S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i}LVBx"K( airport tax 机场税
$%3%&+z$I alcohol duty 酒精税
,y*|f0&"~ alienation 让与；让渡；转让
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u W- alimony 生活费；赡养费
>o!~ T}J7 All Ordinaries Index [AOI] 所有普通股指数
J?bx<$C@ all risks 全险；综合险
B P0*`TY All Sales Record for Stock Market 《股票市场成交报告》
s\
YHT.O? Allied Capital Resources Limited 新联财务有限公司
hdH}4W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|VML.u:N allocation letter 拨款信件
n ]P,5 allocation of fund 分配款项；预留款项
b(: U]>J allocation of profit 利润分配；溢利分配
WQYw@M~4Q! allocation warrant 拨款令
XXPpj< c allotment 分配；配股
(wZ/I( 4 allotment notice 股份配售通知；配股通知
S8)6@ECC allotment of shares 股份分配
Jm*wlN
[> allowable 可获宽免；免税的
rTtxmw0 allowable business loss 可扣除的营业亏损
Qetyu hS~ allowable expenses 可扣税的支出
_{YUWV50} allowance 免税额；津贴；备抵；准备金
Vqxxm&^P allowance for debts 债项的免税额
8A2 _4q@34 allowance for depreciation by wear and tear 耗损折旧免税额
7F wo t& allowance for funeral expenses 殡殓费的免税额
`"qSr%| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nHF%PH#|o allowance for repairs and outgoings 修葺及支出方面的免税额
W v!%'IB allowance to debtor 给债务人的津贴
]*vv=@"`e alteration of capital 资本更改
/X97dF)zt alternate trustee 候补受托人
6{ TUs>~ amalgamation 合并
B)u*c]<qU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[I5}q& ambit of charges 征税范围；收费范围
5Ls
][l7 amended valuation 经修订的估值
mvt%3zCB! American Commodities Exchange 美国商品交易所
v ,A8Mk2s# American Express Bank Limited 美国运通银行
6Y&` mgMF' American Stock Exchange 美国证券交易所
P
jh3=Dr amortization 摊销
F>[T)t{m= amount due from banks 存放银行同业的款项
y` 6!Vj l amount due from banks abroad 存放海外银行同业的款项
{:c5/
,7c; amount due from holding companies 控股公司欠款
BBlYy5x amount due from local banks 存放本港银行同业的款项
m e&'BQ amount due to banks 银行同业的存款
{Z(k zJwN amount due to banks abroad 海外银行同业的存款
:c`Gh< u amount due to holding companies 控股公司存款
]?a i amount due to local banks 本港银行同业的存款
S; I}:F#5 amount due to outport banks 外埠银行同业的存款
e4(E!;Z!QF amount for note issue 发行纸币的款额
i5jsM\ 1j amount of bond 担保契据的款额
2N[/Cc2Tg/ amount of consideration 代价款额
0hM!#B U5K amount of contribution 供款数额
o0:RsODl amount of indebtedness 负债款额
L/2,r*LNx$ amount of principal of the loan 贷款本金额
{# 4F}@Q amount of rates chargeable 应征差饷数额
fy|$A@f
amount of share capital 股本额
x3Ze\N8w amount of sums assured 承保款额
&-h Xk!A amount of variation 变动幅度
7Nt6}${=z amount of vote 拨款数额
YGf<! amount payable 应付款额
c Mp#_\B amount receivable 应收款额
eNX!EN(^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x /E<@?*: analysis 分析
bE>"DP q ancillary risk 附属风险
:pvJpu $] annual account 周年帐目；周年帐目报表；年度决算；年结
-|_MC^) annual accounting date 年结日期
{>n\B~*,"C annual allowance 每年免税额；年积金；年度津贴；年津
b]k9c1x annual balance 年度余额
M#;"7Qg annual disposable income 每年可动用收入
` D={l29H annual estimates 周年预算
/m CE= annual fee 年费
sA! $}W annual general meeting 周年大会
#l#8-m8g) annual growth rate 年增率；每年增长率
K: (E"d; annual long-term supplement 长期个案每年补助金
$bsD'Io annual pensionable emolument 可供计算退休金的年薪
F;sZc,Y,^ annual report 年报
1j?+rs+o- Annual Report on the Consumer Price Index 《消费物价指数年报》
_|I`A 6`= annual return 周年报表；周年申报表；每年报税表格
jWqjGX` Annual Return Rules 《周年报表规则》
VHqHG`}: annual review of consumer prices 每年消费物价回顾
/Xk-xg+U annual roll-forward basis 逐年延展方式
jcL %_of annual salary 年薪
+Fa!<txn annual statement 年度报表；年度决算表
On-zb E Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
X_aC$_b annuitant 年金受益人
R]<N";- annuity 年金
jiqE^j3; annuity contract 年金合约
H?_>wQj& annuity on human life 人寿年金
sFV&e->AN\ antecedent debt 先前的债项
6&`hf > ante-dated cheque 倒填日期支票
hU6 o Wm anticipated expenditure 预期开支
iR]K!j2 anticipated net profit 预期纯利
M)1Y7?r] anticipated revenue 预期收入
}WDzzjDR+ anti-inflation measure 反通货膨胀措施
x>$e* anti-inflationary stance 反通货膨胀立场
]+A%3 7 apparent deficit 表面赤字
7 -# apparent financial solvency 表面偿债能力
+FJ+,|i apparent partner 表面合伙人
y7 ~y@ 2 application for personal assessment 个人入息课税申请书
9wbj}tN\z application of fund 资金应用
zv0bE?W9 application to release as liquidator and to destruct the books of accounts and documents
1s/548wu 申请免除清盘人职务及毁灭帐簿与文件
IRyZ0$r:e\ appointed actuary 委任精算师
@L?Kc GD appointed auditor 委任核数师；委任审计师
7BkY0_KK appointed trustee 委任的受托人
AX;!-|bW appointer 委任人
I>JBGR`j apportioned pro rata 按比例分摊
MUn(ZnQy| apportionment 分配；分摊
z}w7X6&e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#pcgfV l apportionment formula 分摊方程式
`IV7\}I| apportionment of estate duty 遗产税的分摊
R9\ )a2 appraisal 估价；评估
)k.} >0K | appreciable growth 可观增长
5XoM ) appreciable impact 显着影响
5y8VA4L/o appreciable increase 可观增长
gy> B
5ie appreciation 增值；升值
{ hF H6]TA appreciation against other currencies 相对其他货币升值
-}( 2}~{e( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l}SHR|7< appreciation tax 增值税
o3YW(%cYR appropriation 拨款；拨用；拨付
C?j: + appropriation account 拨款帐目
[h6 3* & Appropriation Bill 拨款法案
Z7XFG&@6 appropriation-in-aid system 补助拨款办法
gVNoC -n) approved assets 核准资产
Jb*E6-9G approved basket stock 认可一篮子证券
v =d16 approved budget 核准预算
CorV!H4
approved charitable donation 认可慈善捐款
F:N8{p uq5 approved charitable institution 认可慈善机构
vb6kr?-i* approved currency 核准货币；认可货币
D$N;Qb approved estimates 核准预算
l "-Z#[ approved estimates of expenditure 核准开支预算
o$Ju\(Y$<+ approved overseas insurer 核准海外保险人
m~0Kos%^*b approved overseas trust company 核准海外信托公司
- }_1f[b approved pooled investment fund 核准汇集投资基金
$C{,` {= approved provident fund scheme 认可公积金计划
_ee<i8_Va approved provision 核准拨款
LU/;` In approved redeemable share 核准可赎回股份
EpH_v` approved regional stock 认可地区性证券
|'-%d^ Z approved retirement scheme 认可退休金计划
F1meftK approved subordinated loan 核准附属贷款
N "} N>xe2 arbitrage 套戥；套汇；套利
Ej8g/{ arbitrageur 套戥者；套汇者
_\na9T~g arbitrary amount 临时款项
!<24Cy arrangement 措施；安排；协定
$*|M+ofQ arrears 欠款
cj9C6Y! arrears of pay 欠付薪酬
m!5Edo-;< arrears of revenue 逾期未收税款；逾期未收的帐项
u}b%-:- articles of association 组织章程；组织细则；组织章程细则
gxx#<= ` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,Qs%bq{t ascertainment of profit 确定利润
_b$ yohQ "Asia Clear" “亚洲结算系统”
M|NQoQ8q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-t*P=V|@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;P8.U( Asian Development Fund [ADF] 亚洲发展基金
P$__c{1\ Asian dollar bond 亚洲美元债券
\O>;,(>i Asian dollar market 亚洲美元市场
<UW-fI)X Asian dollar rate 亚洲美元利率
efyGjfoO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V' sq'XB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JWQd6JQ_~V asked price 沽盘；喊价；索价；卖方报价
yTWicW7i assessable income 应评税入息
4f213h assessable loss 应评税亏损
H/0b3I^ assessable profit 应评税利润
|i (@1 l assessable value 应评税值
9]S;% :64 assessed profit 估定利润
b\SB assessed value 经评估价值
`:gXQmt assessment 评税；评定；估价；评税单
UE/iq\a> assessment number 评税编号；估价编号
oJc v D assessment of additional tax 补加税评税
?,r}@89pY assessment of performance 业绩评估；实绩评价
Qj9'V I> & Assessor 评税主任
SG)|4$" asset price bubbles 资产价格泡沫
tv9 R$-cJ asset-backed securities 具资产保证的证券
6(B[(Af assets accretion 资产增值
aO
*][;0 assets and liabilities 资产与负债
7$kTeKiP assets betterment statement 资产递增表；资产改进表
+W|VC z assets lending 实物放款；有抵押贷款
7MX5hZF" assets of the company passing on the death 死者去世时转移的公司资产
:<6gP( assets pledged as security for liabilities 用作负债抵押的资产
_nIt4l7 assets portfolio 资产投资组合
kc[<5^b5 assets price 资产价格
q$B|a5a? assets quality 资产质素
pQCW6X assets realization 资产变现
_ o6Zj1p assets refinancing arrangement 资产再集资安排
ib(4Y%U6~ assets securitization 资产证券化
na|23jz4 assets situated outside Hong Kong 在香港以外地方的资产
K!tM "`a assets stripping 削减资产；拆卖资产
5BM rn0 assets value 资产值
;C5
J ^xHI assignee 承让人
](k}B*Ab h assignment 转让；转让书；转让契
/,9n1| FrG assignment of interest 权益转让
AR)A < assignment of letters patent and trade mark 专利证书及商标转让
)4FW~o<i assignment of property 物业转让；物业转让书
_lw:lZM? assignment right 转让权
{%v{iE> assignor 转让人
Tu=~iQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
j-/F *P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i7O8f ^| associate member 附属会员
Mir(
}E associated body corporate 相联法人团体
<OGXKv@ associated company 相联公司；联属公司
rVb61$ associated corporation 相联法团
}ho6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]L!:/k,=S 公认会计师公会〔英国〕
vn.j>; E' Association of Futures Exchange Brokers 香港期货经纪协会
6P`!yBAu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
CuYSvW association of underwriters 承保人组织
_lZWy$rm% assumption of control 接管
d?jzh 1 assurance 担保；保险；转易；转易书
^4
~ V/ assurance of interest 权益的转易
i=`@)E at 19XX price 按一九ＸＸ年价格计算
Nj}-"R\u at a discount 按赔价计算；按贴水价格计算；打折扣
hx!hI 1
at a premium 按溢价计算；按升水价格计算
aB~=WWL R\ at call 通知付款；按通知
_vOSOnU at constant market price 按固定市价计算
L@~0`z:>iP at constant price 按固定价格计算
#D Oui] at cost 按成本计算
M~djX} #\ at current market price 按当时市价计算；按现时市价计算
jGKI|v4U( at current price 按当时价格计算；按现时价格计算
;<s0~B#9} at factor cost 按要素成本计算；按生产要素成本计算
g$9s} \6B at money-of-the-day price 按付款当日价格计算
KiMEd373- at or better 按指定或较佳价位〔买卖指令〕
&}b-aAt at par 按面值计算；平价
g:[yA{Eh at sight 见票即付
9:CM#N~?o at the close 按收市盘
q=/ck at the opening 按开市盘
O.' \GM attestation 见证；见证条款
b[my5O l at-the-money option 平价期权
ka| 8 _C^z attorney 受权人；受托代表人
FrQRHbp3 attornment 新拥有人承认书
hR~~k~84 attributable profit 可归属利润
-Z&9pI(3R~ attributable share value 可归属股份价值
LVNJlRK Auckland Stock Exchange 奥克兰证券交易所
1y6{3AZm< auction 拍卖
5H/D~hr& auctioneer 拍卖商
3/RNStd<L! audit 审计；核数
Jrw R:_+| Audit Commission 审计署
kSU]~x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'>dx~v % 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
fqD1Ej audit review 帐目审查
JX2@i8[~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u|M_O5^ audited account 审计帐目；经审计的帐目
oGqbk x audited annual account 经审计的周年帐目
YjwC8#$ audited balance sheet 经审计的资产负债表
q ,2 +\i auditor 核数师；核数主任；审计师
7Ezy-x2h auditor's certificate 核数师证明书；审计师证明书
, &rHBNS auditor's report 核数师报告；审计师报告
rL<a^/b/= Aussie bond 澳元债券
bj B4 austerity budget 紧缩预算
6 e :#x:O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
76 RFu@k Australia All Ordinaries Index 澳洲所有普通股票指数
{*t0WE&1t Australian Dollar [AUD] 澳元
Huho| 6ohH Australian Options Market 澳大利亚期权市场
629 #t`W\ Australian Securities Commission 澳洲证券事务监察委员会
K|sx"u|? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sB%QqFRP Australian Stock Exchange 澳大利亚证券交易所
}:4b_-&Q5 Austrian Schilling [ATS] 奥地利先令
^n<o,K4 \} authentication 认证；鉴证
T8-,t];i authority to purchase 委托购买证；委购书
TCetd#;R authorization 认可；核准；授权；授权书
#'oGtFCd` authorization by direction 指示授权
H 5'Ke+4.e authorization by instruction 指令授权
"DU1k6XC authorization by warrant 令状授权
okQ<_1 e{ authorization of unit trust 单位信托的认可
J=AF `[ authorized agent 指定代理人
?bH!|aW(H authorized capital 法定资本
NKE,}^C authorized clerk 出市员
" /qm,$ authorized dealer 认可交易商
I2<5#|CXpZ authorized financial institution 认可财务机构
>sm<$'vZ/ authorized fund 认可基金
-)$5[ jM] authorized fund house 获授权的基金公司；认可基金公司
)~H&YINhn authorized institution 认可机构
#Bi8>S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xHi.N*~D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0XUWK@)P authorized insurer 获授权保险人；获认可承保人
31k2X81;a authorized investment 特准投资项目
Tt\G y authorized person 获授权人
h!q_''*; authorized representative 获授权代表
$ { 5 |{` authorized share capital 法定股本
!ui:0_ automated quotation system 自动报价系统
.GOF0puiM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]U)Yg 自动交易系统〔香港期货交易所有限公司〕
ZBl!7_[_ automatic adjustment mechanism 自动调整机制
NX9K%J automatic adjustment system 自动调整系统
*_CzCl^
Automatic Clearing House 自动票据交换所
xJ |_R,>.H automatic exchange rates accumulation system 自动化汇率累集系统
Hw
1cc3! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Rr6}$]1 automatic teller machine [ATM] 自动柜员机
BoHpfx1C autopay 自动转帐
GLE"[!s]f available assets 可用资产
%e%VHHO| available fiscal reserve 现存财政储备
Ue2%w/Yo available profit 可用利润
n(?BZ'&!O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Gsa~zGN average 平均；平均数；海损
4g^Xe - average basic salary 平均基本薪金
]@9ZUtU,;N average consumer expenditure 平均消费开支；一般消费开支
0mi$_Ld+ average cost 平均成本
o2e gNTG average cost of land production 增辟土地平均成本
6Us*z KgW average daily turnover 平均每日成交额
U3b&/z|b? average daily wage rate 平均每日工资率
} ?^5 L7n average expenditure pattern 平均开支模式
+X|^
~)tMJ average growth rate 平均增长率
"DsL$D2e average net fixed assets 固定资产平均净值
8q_"aa,` average of relatives 相对价格平均数
(~OP)F). average price 平均价格
n>\2_$uDI average propensity to consume 平均消费倾向；一般消费倾向
O 6Mxp - average propensity to save 平均储蓄倾向；一般储蓄倾向
o#=@!m average rate 平均率
t) 4AQ average revenue 平均收入；平均收益
vj hh4$k average stock 平均库存；平均存货
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