A:
00p 7sZU^ A share Ａ股；甲类股份
w;(gi abatement of tax 减税；减扣免税额
mI0r,Z*+M ABN AMRO Bank N.V. 荷兰银行
MD)"r>k above-the-line expenditure 线上项目支出；经常预算支出
D^{:UbN above-the-line receipt 线上项目收入；经常预算收入
Z^l!y5s/H ABSA Asia Limited 南非联合亚洲有限公司
ChGM7uu2 absolute change 绝对数值变更
gK( 4<PO' absolute expenditure 实际开支
!O-+ h0Z absolute guideline figure 绝对准则数字
@FV;5 M:I absolute interest 绝对权益
.g~@e_;): absolute order of discharge 绝对破产解除令
a\w | tf absolute profit margin 绝对利润幅度
(?!0__NN; absolute value 实值；绝对值
E-D5iiF absolutely vested interest 绝对既得权益
Uk9g^\H<D absorbed cost 已吸收成本；已分摊成本
ni>
;8O]= absorption 吸收；分摊；合并
NjxW A&[ng absorption rate 吸收率；摊配率；分摊率
m+UdT854 ACB Finance Limited 亚洲商业财务有限公司
Q(6(Scp{ acceptable form of reciprocity 合理的互惠条件
(ZK >WoV acceptable rate 适当利率；适当汇率
jh G7sS| acceptance agreement 承兑协议
(0Cszm. acceptance for honour 参加承兑
hl:eF:'hm acceptor 承兑人；接受人；受票人
{ 1%Zy Y acceptor for honour 参加承兑人
.B 13)$C accident insurance 意外保险
G#: !wI Accident Insurance Association of Hong Kong 香港意外保险公会
mW-W7-JhO7 accident insurance scheme 意外保险计划
E'8Bw7 Tz accident year basis 意外年度基准
'qJ-eQ7e accommodation 通融；贷款
02[II_< 1 accommodation bill 通融票据；空头票据
R!,)?j; accommodation party 汇票代发人
-/%jeDKp account balance 帐户余额；帐户结余
Jf$wBPg account book 帐簿
o }A #- account collected in advance 预收款项
ea0tx3' account current book 往来帐簿
HqBPY[;s account of after-acquired property 事后取得的财产报告
>G2-kL_ account of defaulter 拖欠帐目
D3xaR account payable 应付帐款
CE,O m^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
@U{M"1zZe account receivable 应收帐款
#:|?t&On account receivable report 应收帐款报表
JZzf,G: account statement 结单；帐单；会计财务报表
RH Vv}N0 account title 帐户名称；会计科目
'.yWL accountant's report 会计师报告
F* }Q^% Accountant's Report Rules 会计师报告规则
|s a7Y_ accounting and auditing procedure 会计与审计程序；会计与核数程序
5-HJ&Q Accounting Arrangements 《会计安排》
, d>~=' accounting basis 会计基础
2hJ3m+N^ accounting by Official Receiver 破产管理署署长呈交的帐目
, ~xU>L^ Accounting Circular 《会计通告》
ssITe., ny accounting class 会计类别
>` QX
xTn accounting date 记帐日期；会计结算日期
g{hA,-3 accounting for money 款项核算
Rk%M~ D*- Accounting Officer 会计主任
+3>/,w(x accounting period 会计报告期；会计期
G3+a+=e accounting policy 会计政策；会计方针
D~Ohw sL4 accounting practice 会计惯例
%k
#Nu accounting principle 会计准则
*hs <Ez.cC accounting record 会计记录
p0y?GNQ accounting report 会计报告
!h>$ bm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p,\bez
Accounting Society of China 中国会计学会
{K4t8T] accounting statement 会计报表
j#P4Le[t accounting system 会计制度；会计系统
tcEf
~|3 accounting transaction 会计事项；帐务交易
i%PHYSJ. accounting treatment 会计处理
YBIe '(p accounting year 会计年度
MIF[u:& accretion 增值；添加
@ ^cgq3H' accrual 应计项目；应累算数目
[; ?{BB accrual basis 应计制；权责发生制
0DIM]PS accrual basis accounting 应计制会计；权责发生制会计
kZ-~
;fBe accrue 应累算；应计
,7j iHF accrued benefit 应累算利益
*.%)rm accrued charges 应计费用
Y0O<]2yVx accrued cumulative preference share dividend 应累算的累积优先股股息
y~c[sW accrued expenses 应累算费用
ptyDv accrued interest payable 应付利息；应计未付利息
h)
PB accrued interest receivable 应收利息；应计未收利息
o!r4 frP accrued right 累算权益
ysJhP . accruing profit 应累算的利润
OCO,-( accumulated fiscal reserve 累积财政储备
Q
EGanpz accumulated profit 累积利润；滚存溢利
({ kGK0 accumulated reserve 累积储备
rqe_zyc& accumulation of surplus income 累积收益盈余
6XL9
qb~X acquired assets 既得资产
/{ MH' acquisition 收购；购置；取得
efkie} acquisition cost 购置成本
e=;@L3f acquisition expenses 购置费用
UN?T}p-
oF acquisition of 100% interest 收购全部股权
h;UdwmT acquisition of control 取得控制权
Pq\V($gN acquisition of fixed assets 购置固定资产
Rn(F#tI acquisition of shell “买壳”
I+?$4SC acquisition price 收购价
u$,Wyi )L act of God 天灾
zGd*Q5l acting partner 执事合伙人
,
gr&s+ active market 买卖活跃的市场；交投畅旺的市场；旺市
|ezO@ active partner 积极参与的合伙人
mRnzP[7-\) active trading 交投活跃
V'f5-E0 actual circulation 实际流通
F"f}vl actual cost 实际成本
*5'6 E' actual expenditure 实际开支；实际支出
>\x_ "oR actual income 实际入息；实际收入；实际收益
pD_eo6xX actual market 现货市场
Ldj^O9 p( actual price 现货价；实际价格
h8= MVh(I actual profit 实际利润
<T.#A8c actual quotation 实盘；实际价位；实际报价
C\ 2 >7 actual year basis 按实际年度计算
YSz$` 7i actuals 实货
? CW^*S o actuarial investigation 精算调查
:mV7)oWH actuarial principle 精算原则
_E<O+leWf actuarial report 精算师报告
X1V}%@3: Actuarial Society of Hong Kong 香港精算学会
_ KhEwd actuarial valuation 精算师估值
]#-/i2-K actuary 精算师
VBsFT2XiL ad referendum agreement 暂定协议；有待覆核的协定
iLd"tn' ad valorem duty 从价税；按值征税
f+aS2k(e> ad valorem duty system 从价税制
QRZTT qG ad valorem fee 从价费
9Glfi@ . ad valorem tariff 从价关税
*e z~~ Y additional allowance 额外免税额
'"fU2M<. additional amount for unexpired risk 未过期风险的额外款额
nP{sCH 1 additional assessable profit 补加应评税利润
Z=Y _;dS 9 additional assessment 补加评税
0CV sDVA additional commitment 额外承担
\%?8jQ'tX additional commitment vote 额外承担拨款
t"bPKFRy9E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ocA'goI- additional dependent parent allowance 供养父母额外免税额
I1 R\Ts@ additional provision 额外拨款
c;8" vJ additional stamp duty 附加印花税
031. u< _ additional tax 补加税罚款；补加税款
I%Po/+|+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>-|90CSdSJ adjudged bankrupt 被裁定破产
<
J<;?%] adjudicated bankrupt 裁定破产人
0m YZ7S5g adjudication fee 裁定费；评定印花税额手续费；评估契据费
g9weJ6@}M adjudication of bankruptcy 裁定破产；宣告破产
+ yP[(b/ adjudication of insolvency 裁定无力偿还债务
ZJ I1NC BZ adjusted actual 经调整的实数；调整后的实数
U p/u|A$0V adjusted current assets 经调整的流动资产；调整后的流动资产
07LL)v ~ adjusted figure 经调整的数字；调整后的数额
C (1A8 adjusted liabilities 经调整的负债；调整后的负债
> ?{iv1 adjusted loss 经调整的亏损；调整后的亏损
XG\a-dq[ 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
Vh.;p.!e adjusted profit 经调整的利润；调整后的利润
OxHw1k adjusted surplus 经调整的盈余额；调整后的盈余额
6=g]Y!o $ adjusted value 经调整的价值；调整后的价值
Yx}" > ;\ adjustment 调整；修订；理算〔保险〕
?(NT!es adjustment centre 调剂中心
5IE+M adjustment lag 调整过程的时间差距；调整时差
<& Y}j&( adjustment mechanism 调整机制
>gZk
581/ adjustment of loss 亏损调整
bHQKRV adjustment process 调整过程；调整程序
)< x;ra^ adjustment range 调整幅度
X?v ^>mA administered exchange rate 受管制汇率
N4` 9TN7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&(uF&-PwO4 administration expenses 行政费用
o )nT administration fee 手续费；行政费
wp]7Lx?F administration in bankruptcy 破产管理
@F(3*5c_Y administration order 遗产管理令
=y-!k)t administrator 管理人；遗产管理人
?St r*XA; administrator of the estate 遗产管理人
Rqb{)L
X* admission of debt 债项承认书
?4,*RCa I admission of proof 接纳债权证明
~q]|pD"\K| advance 放贷款项；垫付款项；预支款项；预付款项
:a f;y u advance account 暂支帐目；预付款帐户
Q1ABn acR advance compensation 预付补偿金
}2BH _
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[>M *_1F advance pending reimbursement 预支以待日后付还
cxP9n8CuT advanced economy 先进经济体系
mb~=Xyk& advancement 预付；预付财产
'^oGDlkr H advances warrant 垫款令
ahi57r[ advancing 贷出
C@UJOB adverse balance 逆差
hDD~,/yVxs adverse exchange 逆汇
y5AXL5 advertisement addressed to shareholders 在报章刊登的致股东通告
c2\rjK advice for collection 托收通知书
&t*8oNwSs advice of drawing 提款通知书；汇票通知书
TH(L zrbg advice of payment 付款通知
Z*vpQBbu Advisory Committee [Securities and Futures Commission]
S`2mtg 谘询委员会〔证券及期货事务监察委员会〕
d[>N6?JA/ Advisory Committee on Diversification 经济多元化谘询委员会
+zVcOS*- affidavit 誓章；遗产申报誓章
2NA rE@ affidavit of no receipt 述明无收款的誓章
sQ>B_Y! affiliate 联号；联营公司；附属公司
b!^M}s6 affiliated company 附属公司；联号；联营公司
RZ<+AX9R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j_6` s!Yw affordability 负担能力
LE0J ;|1 African Development Bank [AfDB] 非洲开发银行
~g
K-5}%! after-acquired property 事后取得的财产
7k`*u) Q after-hours dealing 市后交易
mOz&6T< | after-tax profit 税后盈利；税后利润；税后溢利
p'%: M agency agreement 代理协议
~*PK080N} agency expenses 代理机构的开支
uku}Mr"p agency fee 代理费
lEyG9Xvi Agency Law 《代理法》
FQ_%)Ty2 agent 代理人；承销人
_r<zSH% agent of company 公司代理人
< 9d-Hz agent's fee 代理人费；经纪费
-e `oW.+ aggregate 总计；总数；总体数字
IB# iJ# , aggregate amount 总款额；总额
1|l)gfcP aggregate assets and liabilities 总体资产与负债
VT5cxB< aggregate at constant price 按固定价格计算的总体数字
<>T&ab@dE( aggregate demand 总需求
=;k+g?.@I aggregate gross position 总持仓量
d Ik8TJ aggregate limit 总限额
fOK+DT~ aggregate of salaries tax 合计薪俸税
StdS$XW aggregate performance 总体表现；总体业绩
O7'<I|aD aggregate supply 总体供应
p29yaM aggregate surplus 总盈余
MR?*GI's aggregate total 整体总额
[B"dH-r7 aggregate value 总值；合计价值
C`yvBt40 r aggregated basis 合计基准
Uaus>Frx.T aggregated net chargeable income 合计应课税入息实额
=YXe1$ $ aggregation 合并计算；合计；总和
U=&^H!LVY aggregation of incomes of husband and wife 夫妇入息合并计算
4[ LLnF-- aggregation of property 财产的总和
ElEv(>G* agio 差价；贴水
]M +V SU 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》
Z92iil;t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~|r'2V* 《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》
eC +" mhB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jsNH`" 《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》
=.qm8+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cD'HQ3+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LL= Z$U
$ agreement for a settlement 授产协议
Z#OhYm+y agreement for assignment 转让协议
/ i-xX* agreement for sale 售卖协议；买卖协议
WNn[L= f agreement for sale and purchase 买卖协议
o [bE agreement for the payment of interest 支付利息协议
96"yNqBf agreement for the repayment of money 还款协议
V9fGVDl ; agreement of reinsurance 再保险协议
+{ ")E) Agricultural Bank of China 中国农业银行
<fC@KY># air passenger departure tax 飞机乘客离境税
` j&0VIU>> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
()QOZ+x_! airport tax 机场税
FG DGWcRw~ alcohol duty 酒精税
7K>D@O alienation 让与；让渡；转让
"EcX_> alimony 生活费；赡养费
|+Hp+9 J All Ordinaries Index [AOI] 所有普通股指数
&dhcKO< 4 all risks 全险；综合险
%Y cx C0S[ All Sales Record for Stock Market 《股票市场成交报告》
kf%&d}2to Allied Capital Resources Limited 新联财务有限公司
9 3W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.N~PHyXZR allocation letter 拨款信件
y*VQ]aJ allocation of fund 分配款项；预留款项
KA 5~">l allocation of profit 利润分配；溢利分配
]^J+ -c allocation warrant 拨款令
v` #j allotment 分配；配股
KG V.S allotment notice 股份配售通知；配股通知
! US8aT allotment of shares 股份分配
c;:">NR allowable 可获宽免；免税的
w(7 6H^e allowable business loss 可扣除的营业亏损
ID67?:%r allowable expenses 可扣税的支出
K3vseor allowance 免税额；津贴；备抵；准备金
v2 29H< allowance for debts 债项的免税额
..t,LU@| allowance for depreciation by wear and tear 耗损折旧免税额
0>,.c2) , allowance for funeral expenses 殡殓费的免税额
Vq3gceo'0A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}xAie( allowance for repairs and outgoings 修葺及支出方面的免税额
N$\ bg|v allowance to debtor 给债务人的津贴
[>W"R1/ alteration of capital 资本更改
KQ G-2oW alternate trustee 候补受托人
EMVk:Vt] amalgamation 合并
1R0ffP] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?QCmSK=L ambit of charges 征税范围；收费范围
w)+wj[6
E amended valuation 经修订的估值
V]I:2k5 American Commodities Exchange 美国商品交易所
? PBa'g American Express Bank Limited 美国运通银行
9R9__w; American Stock Exchange 美国证券交易所
Y 3#Nux% amortization 摊销
L'zE<3O'3 amount due from banks 存放银行同业的款项
uije#cj#O amount due from banks abroad 存放海外银行同业的款项
,:D=gQ@` amount due from holding companies 控股公司欠款
a}:A, t< 6 amount due from local banks 存放本港银行同业的款项
z]^+^c_ amount due to banks 银行同业的存款
D
Irgq|8 amount due to banks abroad 海外银行同业的存款
HXQ e\r amount due to holding companies 控股公司存款
`I5O4|K) amount due to local banks 本港银行同业的存款
+c^_^Z$_4o amount due to outport banks 外埠银行同业的存款
s|Z:}W ?{ amount for note issue 发行纸币的款额
` W@T'T" amount of bond 担保契据的款额
?b||Cr amount of consideration 代价款额
=43I1&_
amount of contribution 供款数额
ldA !ou7 amount of indebtedness 负债款额
QX[Dj z0H8 amount of principal of the loan 贷款本金额
> ^a$ amount of rates chargeable 应征差饷数额
YE zU{J amount of share capital 股本额
6cJ<9i
& amount of sums assured 承保款额
"jMqt9ysN amount of variation 变动幅度
JnfqXbE amount of vote 拨款数额
4-mVB wq amount payable 应付款额
>~_J q|KBB amount receivable 应收款额
6+.>5e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S] }}A analysis 分析
n.*3,4.] ancillary risk 附属风险
PU W[e% annual account 周年帐目；周年帐目报表；年度决算；年结
i+g~ Uj}h annual accounting date 年结日期
,V,f2W 4 annual allowance 每年免税额；年积金；年度津贴；年津
=I2@/, annual balance 年度余额
P?kx annual disposable income 每年可动用收入
RctU' T annual estimates 周年预算
|,b2b 2v ? annual fee 年费
"!O 1j
r; annual general meeting 周年大会
8p&kL o& annual growth rate 年增率；每年增长率
4'' ,6KJ@ annual long-term supplement 长期个案每年补助金
LheFQ A annual pensionable emolument 可供计算退休金的年薪
$.pTB(tO annual report 年报
o \Uu ?.-< Annual Report on the Consumer Price Index 《消费物价指数年报》
1BJ<m5/1% annual return 周年报表；周年申报表；每年报税表格
6B0# 4Qrv Annual Return Rules 《周年报表规则》
Ga v"C{G annual review of consumer prices 每年消费物价回顾
;j{7!GeKa annual roll-forward basis 逐年延展方式
lwc5S `" annual salary 年薪
we3tx{j annual statement 年度报表；年度决算表
gH[,Xx?BN! 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
Ojq]HM6f annuitant 年金受益人
zJ+3g! annuity 年金
w/W7N annuity contract 年金合约
\<~}o I annuity on human life 人寿年金
N2BI_,hI1 antecedent debt 先前的债项
i31<].|kA* ante-dated cheque 倒填日期支票
`H>b5 anticipated expenditure 预期开支
gxwo4., anticipated net profit 预期纯利
,M QVE anticipated revenue 预期收入
Oe51PE qn anti-inflation measure 反通货膨胀措施
RT^v:paNT2 anti-inflationary stance 反通货膨胀立场
9Hd;35 3Q apparent deficit 表面赤字
!;S"&mcPDJ apparent financial solvency 表面偿债能力
.[?BlIlm apparent partner 表面合伙人
OR:[J5M) application for personal assessment 个人入息课税申请书
qz !Ph5 ( application of fund 资金应用
kbYeV_OwM application to release as liquidator and to destruct the books of accounts and documents
Bq@zaMv 申请免除清盘人职务及毁灭帐簿与文件
/`[!_4i appointed actuary 委任精算师
LvcuZZ`1a appointed auditor 委任核数师；委任审计师
P ZxFZvE appointed trustee 委任的受托人
F30
]
appointer 委任人
W^ Y#pn apportioned pro rata 按比例分摊
SHV4!xP-V apportionment 分配；分摊
!4WEk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c
pk^!@c apportionment formula 分摊方程式
i^)WPP>4Aw apportionment of estate duty 遗产税的分摊
)0k']g5 appraisal 估价；评估
n2 {S V appreciable growth 可观增长
} s_hD`' appreciable impact 显着影响
6.5wZN9<| appreciable increase 可观增长
=>|C~@C? appreciation 增值；升值
PFM' & ;V appreciation against other currencies 相对其他货币升值
(&[[46 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+ H_MV=A^ appreciation tax 增值税
)55\4<ty appropriation 拨款；拨用；拨付
d--'Rn5 appropriation account 拨款帐目
pu+ ur=5& Appropriation Bill 拨款法案
i%-Ld
Ka}" appropriation-in-aid system 补助拨款办法
{^}0 G^ approved assets 核准资产
S|em[D[Y^ approved basket stock 认可一篮子证券
/*$hx @ih approved budget 核准预算
fuUm}N7 approved charitable donation 认可慈善捐款
uj r(K=E approved charitable institution 认可慈善机构
Y
ya` &V approved currency 核准货币；认可货币
A(8n approved estimates 核准预算
JBC$Ku approved estimates of expenditure 核准开支预算
=WG= C1Z approved overseas insurer 核准海外保险人
xyA-P& N approved overseas trust company 核准海外信托公司
/6K Il approved pooled investment fund 核准汇集投资基金
krB'9r<wa` approved provident fund scheme 认可公积金计划
x[( ?# approved provision 核准拨款
,+`HQdq approved redeemable share 核准可赎回股份
rY0u|8.5Q approved regional stock 认可地区性证券
-F\qnsZ2 approved retirement scheme 认可退休金计划
[q*%U4qGO approved subordinated loan 核准附属贷款
g5Z#xszj+ arbitrage 套戥；套汇；套利
!TKkec8$ arbitrageur 套戥者；套汇者
p `F9Amb arbitrary amount 临时款项
*|% ^0#$c arrangement 措施；安排；协定
B=Ym x2A9] arrears 欠款
. ]@=es arrears of pay 欠付薪酬
=JS;;PzX[ arrears of revenue 逾期未收税款；逾期未收的帐项
y
"w|g~x]c articles of association 组织章程；组织细则；组织章程细则
pZ(Fx&fy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+n L+ N ascertainment of profit 确定利润
D)@XoM( "Asia Clear" “亚洲结算系统”
k5`OH8G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j(rL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'?QuJFk i Asian Development Fund [ADF] 亚洲发展基金
;eL9{eF Asian dollar bond 亚洲美元债券
"*z_O Asian dollar market 亚洲美元市场
@U{<a# Asian dollar rate 亚洲美元利率
:hRs`=d"r Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ju2 l?Rr X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8RW&r asked price 沽盘；喊价；索价；卖方报价
V\ ]" }V)" assessable income 应评税入息
p(F " / assessable loss 应评税亏损
1f'Hif*r_X assessable profit 应评税利润
Wg `AZ=t assessable value 应评税值
tK(g-u0N`( assessed profit 估定利润
_>m-AI4^ assessed value 经评估价值
44ed79ly0) assessment 评税；评定；估价；评税单
hm*cw[#O1x assessment number 评税编号；估价编号
1o Lv.L assessment of additional tax 补加税评税
D*PYr{z' assessment of performance 业绩评估；实绩评价
O81X ;JdP3 Assessor 评税主任
errH>D~ asset price bubbles 资产价格泡沫
o Y}]UB> asset-backed securities 具资产保证的证券
DZS]AC* assets accretion 资产增值
BYrZEVM9 assets and liabilities 资产与负债
:1ec x$ assets betterment statement 资产递增表；资产改进表
!y:%0{l assets lending 实物放款；有抵押贷款
@|}BXQNd assets of the company passing on the death 死者去世时转移的公司资产
+|iY g/2 assets pledged as security for liabilities 用作负债抵押的资产
AK!hK>u` assets portfolio 资产投资组合
}n_p$g[Nj/ assets price 资产价格
/93l74.w assets quality 资产质素
wC_l@7 t assets realization 资产变现
epHJ@ W@# assets refinancing arrangement 资产再集资安排
u lFzZHJ assets securitization 资产证券化
wXMDh$ assets situated outside Hong Kong 在香港以外地方的资产
$~0Q@): assets stripping 削减资产；拆卖资产
WE 6a' assets value 资产值
B/JO ~;{ assignee 承让人
v1JS~uDz assignment 转让；转让书；转让契
7dG 79H assignment of interest 权益转让
*OJ/V O assignment of letters patent and trade mark 专利证书及商标转让
-|k)tvAm assignment of property 物业转让；物业转让书
L Q11ba assignment right 转让权
J5p"7 bc assignor 转让人
3.d"rl associate 有联系的人；有关连人士；相联者；合伙人；联系人
#1 1NPo9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Uxfl_@lJ associate member 附属会员
5 7a2^ associated body corporate 相联法人团体
'ly? P8h associated company 相联公司；联属公司
"gtHTqheH associated corporation 相联法团
[H<bh% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O,bkQY$v 公认会计师公会〔英国〕
.nu @ o40 Association of Futures Exchange Brokers 香港期货经纪协会
T<3BT Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fKC3-zm association of underwriters 承保人组织
% 3q 0(Xl assumption of control 接管
/MMd`VrC2 assurance 担保；保险；转易；转易书
M igd(uw' assurance of interest 权益的转易
u 's`*T@. at 19XX price 按一九ＸＸ年价格计算
3A:q7#m at a discount 按赔价计算；按贴水价格计算；打折扣
n<sd!xmqFx at a premium 按溢价计算；按升水价格计算
v~3B:k:?l at call 通知付款；按通知
\<Sv3xy&O at constant market price 按固定市价计算
YJg,B\z} at constant price 按固定价格计算
0~wF3BgV at cost 按成本计算
9SlNq05G7 at current market price 按当时市价计算；按现时市价计算
eI.2`)> at current price 按当时价格计算；按现时价格计算
$Nrm!/)*'} at factor cost 按要素成本计算；按生产要素成本计算
X"gCR n%tn at money-of-the-day price 按付款当日价格计算
A[IL
H_w at or better 按指定或较佳价位〔买卖指令〕
NjP DX>R\K at par 按面值计算；平价
8dD2 at sight 见票即付
<!-sZ_qq at the close 按收市盘
W?yd#j at the opening 按开市盘
b*a2,MiM attestation 见证；见证条款
^ ;,M}|<h at-the-money option 平价期权
4n #ov=)-~ attorney 受权人；受托代表人
iv`O /T attornment 新拥有人承认书
iovfo2!hD attributable profit 可归属利润
~DRmON5 M attributable share value 可归属股份价值
F' U 50usV Auckland Stock Exchange 奥克兰证券交易所
|@ ,|F:h<M auction 拍卖
NK|? y auctioneer 拍卖商
/525w^'pd audit 审计；核数
f/WQ[\<!I Audit Commission 审计署
iGB_{F~t4} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T=hh o Gn 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〕
v_e9}yI audit review 帐目审查
/>'V!iWyz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;.xoN|Per audited account 审计帐目；经审计的帐目
J q{7R audited annual account 经审计的周年帐目
xtPLR/Z audited balance sheet 经审计的资产负债表
L9pvG(R% auditor 核数师；核数主任；审计师
lis/`B\x auditor's certificate 核数师证明书；审计师证明书
*
t CS auditor's report 核数师报告；审计师报告
J N^ &S Aussie bond 澳元债券
SN4Q))dAU austerity budget 紧缩预算
`%+ mO88o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xq6cKtSv Australia All Ordinaries Index 澳洲所有普通股票指数
,+`61J3W Australian Dollar [AUD] 澳元
(-]r~Ol^ Australian Options Market 澳大利亚期权市场
q-nSLE+ _; Australian Securities Commission 澳洲证券事务监察委员会
[I4ege> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Kv sh Australian Stock Exchange 澳大利亚证券交易所
hcV JBK Austrian Schilling [ATS] 奥地利先令
eh1Q7 ~ authentication 认证；鉴证
o6f_l^+H authority to purchase 委托购买证；委购书
n JPyM/p authorization 认可；核准；授权；授权书
vR0 ];{ authorization by direction 指示授权
cvwhSdZu8 authorization by instruction 指令授权
dK l^jsd authorization by warrant 令状授权
hTP:[w) authorization of unit trust 单位信托的认可
6 wco&7 authorized agent 指定代理人
98 8]}{w authorized capital 法定资本
| mu+9 authorized clerk 出市员
%uv?we7 authorized dealer 认可交易商
P oEqurH0 authorized financial institution 认可财务机构
r=yK,d/1 authorized fund 认可基金
VMoSLFp^R authorized fund house 获授权的基金公司；认可基金公司
jx a cg^c authorized institution 认可机构
v]__%_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?+T^O?r|O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>] o}}KF? authorized insurer 获授权保险人；获认可承保人
.0R v(Y authorized investment 特准投资项目
s2j[ 'g5 authorized person 获授权人
ngj,x7t authorized representative 获授权代表
L4uFNM] authorized share capital 法定股本
OL_{_K(w automated quotation system 自动报价系统
8M@ BG8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0%!rx{f#\ 自动交易系统〔香港期货交易所有限公司〕
:xKcpY[{ automatic adjustment mechanism 自动调整机制
+ [H h,I7 automatic adjustment system 自动调整系统
g$dsd^{O7 Automatic Clearing House 自动票据交换所
JG{j)O|L automatic exchange rates accumulation system 自动化汇率累集系统
.z13 =yv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
52upoU>}2 automatic teller machine [ATM] 自动柜员机
[ sd;`xk autopay 自动转帐
qj cp65^ available assets 可用资产
]%Zz \ Q available fiscal reserve 现存财政储备
NEa>\K<\ available profit 可用利润
r>bJ%M} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2lL,zFAq average 平均；平均数；海损
'+j} >Q average basic salary 平均基本薪金
A(]H{>PMy average consumer expenditure 平均消费开支；一般消费开支
j qr1V_ 3( average cost 平均成本
]kG(G%r|M average cost of land production 增辟土地平均成本
s,a}? W average daily turnover 平均每日成交额
^5r9 5 average daily wage rate 平均每日工资率
sg E-`# average expenditure pattern 平均开支模式
?5kHa_^ average growth rate 平均增长率
= 2w4C_ average net fixed assets 固定资产平均净值
pm{| ? R average of relatives 相对价格平均数
eAPXWWAZJ1 average price 平均价格
~
ihI_q" average propensity to consume 平均消费倾向；一般消费倾向
,vW:}&U average propensity to save 平均储蓄倾向；一般储蓄倾向
pLv$\ MiZ average rate 平均率
;-Um Y}MU average revenue 平均收入；平均收益
g/13~UM\ average stock 平均库存；平均存货
I(=V}s2 average yearly rent 平均年租
QRLt9L avoidance of double taxation 避免双重课税
OT'[:|x ; avoidance of tax 避税
