A:
oC"1{ybyl A share Ａ股；甲类股份
HV_5
+ abatement of tax 减税；减扣免税额
- \ {.]KL ABN AMRO Bank N.V. 荷兰银行
\]bAXa{ p above-the-line expenditure 线上项目支出；经常预算支出
0)=U:y. above-the-line receipt 线上项目收入；经常预算收入
vumA W* ABSA Asia Limited 南非联合亚洲有限公司
b#XY.+ *0 absolute change 绝对数值变更
tGq0f"}'J absolute expenditure 实际开支
i7N|p9O. absolute guideline figure 绝对准则数字
R d|#-7 absolute interest 绝对权益
9fLxp$`(T absolute order of discharge 绝对破产解除令
B.O & KRo absolute profit margin 绝对利润幅度
/r Q4JoR> absolute value 实值；绝对值
fa~4+jx>S absolutely vested interest 绝对既得权益
}:6$5/? absorbed cost 已吸收成本；已分摊成本
Q]n a_'_ absorption 吸收；分摊；合并
;"gU rcuY absorption rate 吸收率；摊配率；分摊率
/)Ga< ACB Finance Limited 亚洲商业财务有限公司
UBj" m< acceptable form of reciprocity 合理的互惠条件
h^Bp^V5# acceptable rate 适当利率；适当汇率
C"X; ,F < acceptance agreement 承兑协议
G a1B&@T acceptance for honour 参加承兑
9c `Vrlu acceptor 承兑人；接受人；受票人
>P-{2
a,4 acceptor for honour 参加承兑人
ExJch\ accident insurance 意外保险
'fIBJ3s[o Accident Insurance Association of Hong Kong 香港意外保险公会
|2ttdc. accident insurance scheme 意外保险计划
6 ;JlA}) accident year basis 意外年度基准
j>D[iHrH accommodation 通融；贷款
wtm= accommodation bill 通融票据；空头票据
j, :vK accommodation party 汇票代发人
B)^uGS W account balance 帐户余额；帐户结余
-pb>=@Yq account book 帐簿
)I/K- z j account collected in advance 预收款项
\%=GM
J^[p account current book 往来帐簿
y5oC|v 7 account of after-acquired property 事后取得的财产报告
B <et&r; account of defaulter 拖欠帐目
$7\! account payable 应付帐款
g#??Mz account payee only [A/C payee only] 只可转帐；存入收款人帐户
.=I:cniw\r account receivable 应收帐款
C71\9K*X account receivable report 应收帐款报表
6qAs$[ account statement 结单；帐单；会计财务报表
SuorCp] account title 帐户名称；会计科目
Vdpvo;4uy accountant's report 会计师报告
`Z)]mH\ X Accountant's Report Rules 会计师报告规则
,lso xl accounting and auditing procedure 会计与审计程序；会计与核数程序
/ *$B Accounting Arrangements 《会计安排》
N^Bjw?3 accounting basis 会计基础
[ pAW' : accounting by Official Receiver 破产管理署署长呈交的帐目
,m"0Bu2 Accounting Circular 《会计通告》
qFV }Y0w accounting class 会计类别
`X mT)C accounting date 记帐日期；会计结算日期
P Pj_NV accounting for money 款项核算
295U< Accounting Officer 会计主任
u)Nm jW accounting period 会计报告期；会计期
:h (r2?=7 accounting policy 会计政策；会计方针
=zetZJg accounting practice 会计惯例
0vi)m y;! accounting principle 会计准则
=Su~i Oa accounting record 会计记录
0P?\eoB@8 accounting report 会计报告
ggP#2I\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T?!D?YV Accounting Society of China 中国会计学会
| mHxkd accounting statement 会计报表
X 3# AYn, accounting system 会计制度；会计系统
i,3[0* ge accounting transaction 会计事项；帐务交易
3 $~6 +i accounting treatment 会计处理
-JMlk:~ accounting year 会计年度
j$%uip{ accretion 增值；添加
#z. QBG@ accrual 应计项目；应累算数目
krt8yAkG accrual basis 应计制；权责发生制
y?r:`n accrual basis accounting 应计制会计；权责发生制会计
v c r5 accrue 应累算；应计
/a'c P accrued benefit 应累算利益
I7[F,xci accrued charges 应计费用
Y<h [5 accrued cumulative preference share dividend 应累算的累积优先股股息
#<4/ * < 5 accrued expenses 应累算费用
<
.\2 Ec accrued interest payable 应付利息；应计未付利息
z]\CI: accrued interest receivable 应收利息；应计未收利息
JGZxNUr^ accrued right 累算权益
+DpiX&^h accruing profit 应累算的利润
o(q][:,h accumulated fiscal reserve 累积财政储备
!+F6 Bf accumulated profit 累积利润；滚存溢利
Bkq3-rX\ accumulated reserve 累积储备
ea\b7a* accumulation of surplus income 累积收益盈余
J iXkW % acquired assets 既得资产
*
11|P acquisition 收购；购置；取得
2u=Nb0 acquisition cost 购置成本
z}gfH| acquisition expenses 购置费用
m0$4 acquisition of 100% interest 收购全部股权
0/g 0=dW= acquisition of control 取得控制权
) "]N f6 acquisition of fixed assets 购置固定资产
p,cw- lN acquisition of shell “买壳”
Wwf] ,Ya acquisition price 收购价
$@ R[$/ act of God 天灾
,'FdUq )i acting partner 执事合伙人
Z2.S: y. active market 买卖活跃的市场；交投畅旺的市场；旺市
q ad`muAd active partner 积极参与的合伙人
ruf*-&Kr7 active trading 交投活跃
3%J7_e' actual circulation 实际流通
DX H"`1[- actual cost 实际成本
#&oL iz=hZ actual expenditure 实际开支；实际支出
-weCdTY`X actual income 实际入息；实际收入；实际收益
p T=YV
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Dj K actual price 现货价；实际价格
PrZs@ Y actual profit 实际利润
/ }tMb actual quotation 实盘；实际价位；实际报价
?F!='6D}b actual year basis 按实际年度计算
}2 X" actuals 实货
n>5/y
c"/q actuarial investigation 精算调查
kv)IG$S 0 actuarial principle 精算原则
<z2*T \B!8 actuarial report 精算师报告
# $dk Actuarial Society of Hong Kong 香港精算学会
ivi,/~L actuarial valuation 精算师估值
X
/
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LYV\|a{Y ad referendum agreement 暂定协议；有待覆核的协定
A=+
|&+? t ad valorem duty 从价税；按值征税
ry Kc7< ad valorem duty system 从价税制
a-9Y &#U ad valorem fee 从价费
'T_Vm%\) ad valorem tariff 从价关税
Zd Li<1P*d additional allowance 额外免税额
16 38U 1 additional amount for unexpired risk 未过期风险的额外款额
HpQuro'Qh additional assessable profit 补加应评税利润
/2&:sHWW additional assessment 补加评税
chQCl3&e^ additional commitment 额外承担
Cxt_QyL? additional commitment vote 额外承担拨款
"y5LojdCs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-9( 9LU2 additional dependent parent allowance 供养父母额外免税额
]a
,H !0i additional provision 额外拨款
;t_'87h$y additional stamp duty 附加印花税
vnrP;T=^ additional tax 补加税罚款；补加税款
P_:~!+W, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gTby%6- \| adjudged bankrupt 被裁定破产
S.Z2gFE&tu adjudicated bankrupt 裁定破产人
u6pfc'GG g adjudication fee 裁定费；评定印花税额手续费；评估契据费
Js70 6 adjudication of bankruptcy 裁定破产；宣告破产
7E}. P1 adjudication of insolvency 裁定无力偿还债务
6(9S'~*'R adjusted actual 经调整的实数；调整后的实数
}r)T75_1 adjusted current assets 经调整的流动资产；调整后的流动资产
#*"5F* adjusted figure 经调整的数字；调整后的数额
z;F6:aBa adjusted liabilities 经调整的负债；调整后的负债
8 =!BtMd" adjusted loss 经调整的亏损；调整后的亏损
l JR adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!}[,ODJ4 d adjusted profit 经调整的利润；调整后的利润
V7pe|]%r adjusted surplus 经调整的盈余额；调整后的盈余额
{~lVe GBp adjusted value 经调整的价值；调整后的价值
bV~z}V& adjustment 调整；修订；理算〔保险〕
MeSF,* lP adjustment centre 调剂中心
UF$JVb adjustment lag 调整过程的时间差距；调整时差
x KZLXQ'e- adjustment mechanism 调整机制
g Fx2 \QV adjustment of loss 亏损调整
;YYo^9 Lh} adjustment process 调整过程；调整程序
)uJu .foE adjustment range 调整幅度
O `pqS\H administered exchange rate 受管制汇率
,$xV&w8f\" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)T_o!/\*|* administration expenses 行政费用
Jh)x_&R&Q administration fee 手续费；行政费
e=yQFzQT) administration in bankruptcy 破产管理
?f{--|V administration order 遗产管理令
, '_y@9?I administrator 管理人；遗产管理人
Xc!0'P0T administrator of the estate 遗产管理人
ZjEc\{ s admission of debt 债项承认书
uq~Z admission of proof 接纳债权证明
Vp5i i]B4 advance 放贷款项；垫付款项；预支款项；预付款项
tt=JvI9> advance account 暂支帐目；预付款帐户
j-% vLL/ advance compensation 预付补偿金
n& j@7R advance from shareholder 股东垫款
O8 \dMb
advance pending reimbursement 预支以待日后付还
2A5R3x= \ advanced economy 先进经济体系
2(<2Gnp l advancement 预付；预付财产
9 K.B advances warrant 垫款令
AxbQN.E advancing 贷出
a*oqhOTQ adverse balance 逆差
B]""%&! O adverse exchange 逆汇
^V1iOf: advertisement addressed to shareholders 在报章刊登的致股东通告
xlW`4\ Pa advice for collection 托收通知书
@5i m*ubzM advice of drawing 提款通知书；汇票通知书
2^\67@9 advice of payment 付款通知
S*5hO) C Advisory Committee [Securities and Futures Commission]
bJ$6[H-: 谘询委员会〔证券及期货事务监察委员会〕
oXQzCjX_ Advisory Committee on Diversification 经济多元化谘询委员会
" G&S`8 affidavit 誓章；遗产申报誓章
wTu_Am affidavit of no receipt 述明无收款的誓章
?aMV{H*Q* affiliate 联号；联营公司；附属公司
o rGkS<P affiliated company 附属公司；联号；联营公司
GO|1O|? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Uzx,aYo X affordability 负担能力
3/j^Ao\fw African Development Bank [AfDB] 非洲开发银行
S>!
YBzm&X after-acquired property 事后取得的财产
KTQy pv after-hours dealing 市后交易
Y oT< ]' after-tax profit 税后盈利；税后利润；税后溢利
d [p-zn. agency agreement 代理协议
rKtr&w7X agency expenses 代理机构的开支
D; @nrj`. agency fee 代理费
^E)*i#."4 Agency Law 《代理法》
%+=y! agent 代理人；承销人
zn=I fz)#| agent of company 公司代理人
YEg(QOn3Q agent's fee 代理人费；经纪费
19r4J(pV
aggregate 总计；总数；总体数字
vzr?#FG aggregate amount 总款额；总额
Vg>\@ C .s aggregate assets and liabilities 总体资产与负债
#%=6DHsK aggregate at constant price 按固定价格计算的总体数字
&"h 9Awn2 aggregate demand 总需求
Q"@x,8xW aggregate gross position 总持仓量
_ yu d aggregate limit 总限额
=tS1|_ aggregate of salaries tax 合计薪俸税
3\ !DsPgW aggregate performance 总体表现；总体业绩
C'_^D Pzj aggregate supply 总体供应
V\!6K aggregate surplus 总盈余
qt.G_fOz aggregate total 整体总额
NQFMExg, aggregate value 总值；合计价值
,bLHkBK aggregated basis 合计基准
aR2 Vvo aggregated net chargeable income 合计应课税入息实额
T&ECGF;Y/ aggregation 合并计算；合计；总和
b%TS37`^[ aggregation of incomes of husband and wife 夫妇入息合并计算
YM:;mX5B aggregation of property 财产的总和
'1jG?D agio 差价；贴水
x$6` k Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
FK^JCs^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p H5iv>H 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|3a1hCxt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Dm")\"5\? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_N-.=86* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&{x%"Aq/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T[z}^" agreement for a settlement 授产协议
g?}$"=B agreement for assignment 转让协议
"L(4 EcO@ agreement for sale 售卖协议；买卖协议
/F(wb_! agreement for sale and purchase 买卖协议
JFJ_
PphvD agreement for the payment of interest 支付利息协议
z`?{5v -Qs agreement for the repayment of money 还款协议
`ZC{<eVJ}= agreement of reinsurance 再保险协议
#J O WiO0> Agricultural Bank of China 中国农业银行
D.i(Irqw! air passenger departure tax 飞机乘客离境税
BkH- d z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o `]o(OP airport tax 机场税
ZSBa+3;z alcohol duty 酒精税
x=/`W^t2 alienation 让与；让渡；转让
Ez= Q {g alimony 生活费；赡养费
e13{G @ All Ordinaries Index [AOI] 所有普通股指数
Zgw;AY.R> all risks 全险；综合险
7eM:YqT/# All Sales Record for Stock Market 《股票市场成交报告》
T~238 C{vh Allied Capital Resources Limited 新联财务有限公司
o9j*Yz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[\Ks+ S allocation letter 拨款信件
RSK~<Y@]q{ allocation of fund 分配款项；预留款项
o:p6[SGd allocation of profit 利润分配；溢利分配
hJk Sk;^ allocation warrant 拨款令
J0 [^hH allotment 分配；配股
` YK2hr allotment notice 股份配售通知；配股通知
j/oM^IY allotment of shares 股份分配
&V.\Svm8] allowable 可获宽免；免税的
FR7DuH/f) allowable business loss 可扣除的营业亏损
DR d|m<Z allowable expenses 可扣税的支出
Xf4 allowance 免税额；津贴；备抵；准备金
#dvH0LX? allowance for debts 债项的免税额
o|tq&&! < allowance for depreciation by wear and tear 耗损折旧免税额
qH GwD20 ~ allowance for funeral expenses 殡殓费的免税额
eplz5%< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Rr9K1io$) allowance for repairs and outgoings 修葺及支出方面的免税额
015
;'V#we allowance to debtor 给债务人的津贴
<~%e{F:[# alteration of capital 资本更改
,C=Lu9 alternate trustee 候补受托人
e(5 :XH e amalgamation 合并
:jJ;&t^^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#[Z1W8e ambit of charges 征税范围；收费范围
k2"DFXsv amended valuation 经修订的估值
CJDnHuozc American Commodities Exchange 美国商品交易所
j o7`DDb American Express Bank Limited 美国运通银行
S\,~ 6]^T American Stock Exchange 美国证券交易所
%gd {u\h^ amortization 摊销
jGeil
qPC amount due from banks 存放银行同业的款项
4(h19-V amount due from banks abroad 存放海外银行同业的款项
?yfw3s amount due from holding companies 控股公司欠款
\),D W) amount due from local banks 存放本港银行同业的款项
CQ4MQ<BJ. amount due to banks 银行同业的存款
17\5 NgB amount due to banks abroad 海外银行同业的存款
xrXfLujn% amount due to holding companies 控股公司存款
],?rFK{O amount due to local banks 本港银行同业的存款
} !& Vc f amount due to outport banks 外埠银行同业的存款
E8Rk
b} amount for note issue 发行纸币的款额
Ih&rXQ$ amount of bond 担保契据的款额
/K@_O\+;Q amount of consideration 代价款额
q& :UP amount of contribution 供款数额
y1oQ4|KSI amount of indebtedness 负债款额
"
h D6Z amount of principal of the loan 贷款本金额
EJ%Kr$51K amount of rates chargeable 应征差饷数额
?!uj8&yyf amount of share capital 股本额
4
8}\ amount of sums assured 承保款额
$N}nO:`t amount of variation 变动幅度
Z4"SKsJT/> amount of vote 拨款数额
65 P*Gu? amount payable 应付款额
Ib~n}SA amount receivable 应收款额
( <Abw{BTm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<hJ%]] analysis 分析
{\SJr: ancillary risk 附属风险
+9tm9<F8 annual account 周年帐目；周年帐目报表；年度决算；年结
&=KNKE` annual accounting date 年结日期
Hv>16W$_ annual allowance 每年免税额；年积金；年度津贴；年津
*-zOQ=Y annual balance 年度余额
".Z1CBM( annual disposable income 每年可动用收入
<kmH^ viX annual estimates 周年预算
(= T%eJ61 annual fee 年费
ytWTJ>L annual general meeting 周年大会
{mkD{2)KQ annual growth rate 年增率；每年增长率
,?3)L
annual long-term supplement 长期个案每年补助金
Oi?+Z:la k annual pensionable emolument 可供计算退休金的年薪
}[$ qn| annual report 年报
$4*wK@xu Annual Report on the Consumer Price Index 《消费物价指数年报》
1+{V^) V? annual return 周年报表；周年申报表；每年报税表格
FC +}gJ(q Annual Return Rules 《周年报表规则》
6] Vf`i annual review of consumer prices 每年消费物价回顾
&f;<[_QI= annual roll-forward basis 逐年延展方式
RTL A* annual salary 年薪
$*KM%M6 annual statement 年度报表；年度决算表
y3,'1^lA 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
q2 pq~LI annuitant 年金受益人
0m,3''Q5lO annuity 年金
RRasX;zK annuity contract 年金合约
0sQt+_Dl%L annuity on human life 人寿年金
UhI T!x antecedent debt 先前的债项
@_ZE_n ante-dated cheque 倒填日期支票
, sOdc!![ anticipated expenditure 预期开支
k)a3j{{ anticipated net profit 预期纯利
vg.K-"yQW anticipated revenue 预期收入
mZ[tB / anti-inflation measure 反通货膨胀措施
qubyZ 8 hx anti-inflationary stance 反通货膨胀立场
}Qqi013E L apparent deficit 表面赤字
&>YdX$8x apparent financial solvency 表面偿债能力
A~!v+W%vO1 apparent partner 表面合伙人
% VSjMZ application for personal assessment 个人入息课税申请书
odm!}stus application of fund 资金应用
c9
&L K J6 application to release as liquidator and to destruct the books of accounts and documents
{SQ#n@Q&$ 申请免除清盘人职务及毁灭帐簿与文件
w]% |^: appointed actuary 委任精算师
/'ukeK+' appointed auditor 委任核数师；委任审计师
G2,9$8qE appointed trustee 委任的受托人
HQ 7 appointer 委任人
a%IJ8t+m n apportioned pro rata 按比例分摊
]46-TuH apportionment 分配；分摊
}OJ,<!v2pc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4D4Y.g_x apportionment formula 分摊方程式
G]$.bq[v apportionment of estate duty 遗产税的分摊
2JMM Npya appraisal 估价；评估
/_?y]L y[r appreciable growth 可观增长
pSPVY2qKX appreciable impact 显着影响
(H_YYZ3ZX appreciable increase 可观增长
Za>0 &Fnf appreciation 增值；升值
T\
cJn>kCn appreciation against other currencies 相对其他货币升值
l)d(N7HME appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*%(BE*C} appreciation tax 增值税
PdkS3Hz appropriation 拨款；拨用；拨付
iVQ)hs W/ appropriation account 拨款帐目
*=KX0%3 Appropriation Bill 拨款法案
dB= aq34l appropriation-in-aid system 补助拨款办法
qGYru 1 approved assets 核准资产
Y~fa=R{W approved basket stock 认可一篮子证券
,t!K? Y approved budget 核准预算
in[yrqFb7t approved charitable donation 认可慈善捐款
5>nb A8 approved charitable institution 认可慈善机构
`\]gNn'Q approved currency 核准货币；认可货币
jkrv2 `" approved estimates 核准预算
jx?"m=`s: approved estimates of expenditure 核准开支预算
?S~@Ea8/M approved overseas insurer 核准海外保险人
"L)=Y7Dx approved overseas trust company 核准海外信托公司
k uZs30^ approved pooled investment fund 核准汇集投资基金
q
?qpUPzD approved provident fund scheme 认可公积金计划
,5
A& approved provision 核准拨款
i+Fk approved redeemable share 核准可赎回股份
h%0FKi^ approved regional stock 认可地区性证券
4kr! Af approved retirement scheme 认可退休金计划
*.2[bQL@v approved subordinated loan 核准附属贷款
rmq^P;At arbitrage 套戥；套汇；套利
]rY3bG'& arbitrageur 套戥者；套汇者
zfBaB0 P arbitrary amount 临时款项
`Cv@ 16 arrangement 措施；安排；协定
"(QI7:iM arrears 欠款
tnn,lWu| arrears of pay 欠付薪酬
zNo( |;19 arrears of revenue 逾期未收税款；逾期未收的帐项
,xzSFs >2 articles of association 组织章程；组织细则；组织章程细则
@Q%g#N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s 7(I ascertainment of profit 确定利润
(U GmbRf& "Asia Clear" “亚洲结算系统”
c1 ~= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<:YD.zAh| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G^6\ OOSy Asian Development Fund [ADF] 亚洲发展基金
.>;}GsN& Asian dollar bond 亚洲美元债券
fN-y 8 Asian dollar market 亚洲美元市场
XVRtfo Asian dollar rate 亚洲美元利率
V1
:aR3*! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1f/8XxTB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KD*q|?Z asked price 沽盘；喊价；索价；卖方报价
F,NS:mE assessable income 应评税入息
q_gsYb assessable loss 应评税亏损
,<cF<9h assessable profit 应评税利润
&# w~S~ assessable value 应评税值
'-? t^@ assessed profit 估定利润
q@6Je(H assessed value 经评估价值
yrgb6)]nm@ assessment 评税；评定；估价；评税单
z"*$ . assessment number 评税编号；估价编号
WokQ
X" assessment of additional tax 补加税评税
k@RIM ( ^t assessment of performance 业绩评估；实绩评价
%CaUC' Assessor 评税主任
I~f8+DE ) asset price bubbles 资产价格泡沫
-AX[vTB asset-backed securities 具资产保证的证券
bpv?$j-j assets accretion 资产增值
2{gd4K t6. assets and liabilities 资产与负债
d$O)k+j assets betterment statement 资产递增表；资产改进表
[-pB}1Dxb assets lending 实物放款；有抵押贷款
3L5o8? [ assets of the company passing on the death 死者去世时转移的公司资产
Ze:Y"49S+> assets pledged as security for liabilities 用作负债抵押的资产
'aAay*1 assets portfolio 资产投资组合
rf:C B&u assets price 资产价格
Jemb0Qv assets quality 资产质素
eCI0o5U assets realization 资产变现
>RL|W}tI4 assets refinancing arrangement 资产再集资安排
/U1 jCLR' assets securitization 资产证券化
J]=2] oI2 assets situated outside Hong Kong 在香港以外地方的资产
w? db~"T assets stripping 削减资产；拆卖资产
FE[{*8 assets value 资产值
6 lKM 5,Oa assignee 承让人
M,f|.p{,Y assignment 转让；转让书；转让契
.:(N1n'>1 assignment of interest 权益转让
`& (F y assignment of letters patent and trade mark 专利证书及商标转让
NW=tZV Q<X assignment of property 物业转让；物业转让书
j}dev pO assignment right 转让权
VJ'bS9/T assignor 转让人
N:yyDeGyW associate 有联系的人；有关连人士；相联者；合伙人；联系人
9tZ+ ?O5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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]|D associate member 附属会员
(qky&}H associated body corporate 相联法人团体
r!,/~~m T associated company 相联公司；联属公司
$> M A associated corporation 相联法团
3~uWrZ.u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GA.4'W^&a 公认会计师公会〔英国〕
rdY/QvP0= Association of Futures Exchange Brokers 香港期货经纪协会
Hs wgv$n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|!=KLJUA association of underwriters 承保人组织
Om/mpU /U assumption of control 接管
TzW1+DxM5 assurance 担保；保险；转易；转易书
$ [NC$*N7 assurance of interest 权益的转易
:+nECk at 19XX price 按一九ＸＸ年价格计算
z/IZ ;K_e at a discount 按赔价计算；按贴水价格计算；打折扣
hG3p" _L at a premium 按溢价计算；按升水价格计算
EgY yvS) at call 通知付款；按通知
J
BN_Upat at constant market price 按固定市价计算
oD=6D9c? at constant price 按固定价格计算
(XDK&]U at cost 按成本计算
IxxA8[^V at current market price 按当时市价计算；按现时市价计算
@N'0:0Nb_ at current price 按当时价格计算；按现时价格计算
Z%uDz3I\Q" at factor cost 按要素成本计算；按生产要素成本计算
C6neZng at money-of-the-day price 按付款当日价格计算
ly )b=ph& at or better 按指定或较佳价位〔买卖指令〕
"~uo4n~H at par 按面值计算；平价
dAZh# i[ at sight 见票即付
XM " {" at the close 按收市盘
Gf|qc>j.b at the opening 按开市盘
nG dEJ attestation 见证；见证条款
,cqZb0VP{t at-the-money option 平价期权
mI[$c"!BD attorney 受权人；受托代表人
4)4E/q/5 attornment 新拥有人承认书
VIi/ =mO] attributable profit 可归属利润
*P mk1h2 attributable share value 可归属股份价值
Q:+cLl&;hB Auckland Stock Exchange 奥克兰证券交易所
OlV'#D
auction 拍卖
! UV/p"CfX auctioneer 拍卖商
)&$Zt( audit 审计；核数
"
~X;u8m Audit Commission 审计署
vMQvq9T} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
> 10pk 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〕
52L* :|b audit review 帐目审查
(6WSQqp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S/ XkxGZ2 audited account 审计帐目；经审计的帐目
Gw;[maM!%` audited annual account 经审计的周年帐目
Q6r!=yOEY audited balance sheet 经审计的资产负债表
KC`~\sYRN] auditor 核数师；核数主任；审计师
Q;3 v ]h_ auditor's certificate 核数师证明书；审计师证明书
4GY:N6qe ' auditor's report 核数师报告；审计师报告
tl uyx Aussie bond 澳元债券
'[6o(~ * austerity budget 紧缩预算
\>>^eZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{m&8Viq1
Australia All Ordinaries Index 澳洲所有普通股票指数
ezOZHY>|# Australian Dollar [AUD] 澳元
w ?+v+k\ Australian Options Market 澳大利亚期权市场
%j[DG_ Australian Securities Commission 澳洲证券事务监察委员会
LT5rLd n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R4R SXV Australian Stock Exchange 澳大利亚证券交易所
VgSk\:t Austrian Schilling [ATS] 奥地利先令
# 1v>3H( authentication 认证；鉴证
N]k(8K authority to purchase 委托购买证；委购书
8#S}.|"?F authorization 认可；核准；授权；授权书
jC) lWD authorization by direction 指示授权
xTJ-v/t3< authorization by instruction 指令授权
\"r*wae authorization by warrant 令状授权
y+C.2 ca authorization of unit trust 单位信托的认可
8w[nY.#T authorized agent 指定代理人
xGzp}
authorized capital 法定资本
;8G( l authorized clerk 出市员
MZ8jL,a^ authorized dealer 认可交易商
XgfaTX* authorized financial institution 认可财务机构
l^F%fIRp) authorized fund 认可基金
^rDT+ x authorized fund house 获授权的基金公司；认可基金公司
rX*ATN authorized institution 认可机构
M99gDN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
PKx ewd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SseMTw: authorized insurer 获授权保险人；获认可承保人
&y}nd
7o authorized investment 特准投资项目
g8_C|lVZi authorized person 获授权人
E[FRx1^R9 authorized representative 获授权代表
LE|*Je3a authorized share capital 法定股本
a s{^~8B automated quotation system 自动报价系统
1xJc[ q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\I"UW1)B 自动交易系统〔香港期货交易所有限公司〕
5nGDt~a automatic adjustment mechanism 自动调整机制
8% $ Vj automatic adjustment system 自动调整系统
Au6*hv3: Automatic Clearing House 自动票据交换所
4[ S0~O{r automatic exchange rates accumulation system 自动化汇率累集系统
g 3 6\%L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vlD!YNy automatic teller machine [ATM] 自动柜员机
9 pGND]tIi autopay 自动转帐
yvgn}F{} available assets 可用资产
jQKlJi2xu available fiscal reserve 现存财政储备
M# sDPT available profit 可用利润
Y{ho[% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e$E~@{[1) average 平均；平均数；海损
t ._PS3 average basic salary 平均基本薪金
btfjmR<Tp average consumer expenditure 平均消费开支；一般消费开支
C^ hHt,& average cost 平均成本
k+"+s
bsW' average cost of land production 增辟土地平均成本
',Mi D=_ average daily turnover 平均每日成交额
_d$0( average daily wage rate 平均每日工资率
: .-z) C} average expenditure pattern 平均开支模式
o|s JTY average growth rate 平均增长率
+G!N@O average net fixed assets 固定资产平均净值
r~sx] =/ average of relatives 相对价格平均数
m}) q8b!S average price 平均价格
idC4yH42 average propensity to consume 平均消费倾向；一般消费倾向
K8`M~P. average propensity to save 平均储蓄倾向；一般储蓄倾向
x*~a{M,h average rate 平均率
G36}4 average revenue 平均收入；平均收益
U#O 6l-xe] average stock 平均库存；平均存货
(;V=A4F-D average yearly rent 平均年租
*ay>MlcV2= avoidance of double taxation 避免双重课税
?,J N? avoidance of tax 避税
