A:
X6 '&X A share Ａ股；甲类股份
+= ~}PF abatement of tax 减税；减扣免税额
HbDB?s< ABN AMRO Bank N.V. 荷兰银行
2wsZ &y% above-the-line expenditure 线上项目支出；经常预算支出
(U XB#I~ above-the-line receipt 线上项目收入；经常预算收入
(Fd4Gw<sq ABSA Asia Limited 南非联合亚洲有限公司
io3'h:+9s absolute change 绝对数值变更
K(<P" g( absolute expenditure 实际开支
#7ZB bq3 = absolute guideline figure 绝对准则数字
/n:fxdhe absolute interest 绝对权益
rN C3h"i\ absolute order of discharge 绝对破产解除令
ra2q. H absolute profit margin 绝对利润幅度
)ix E absolute value 实值；绝对值
)d `$2D&iY absolutely vested interest 绝对既得权益
!P3|T\|]+ absorbed cost 已吸收成本；已分摊成本
M0
8Y absorption 吸收；分摊；合并
oU? X"B9 absorption rate 吸收率；摊配率；分摊率
W^Y(FUy~ ACB Finance Limited 亚洲商业财务有限公司
%BLKB%5 acceptable form of reciprocity 合理的互惠条件
!{ lb# acceptable rate 适当利率；适当汇率
d6&tz!f acceptance agreement 承兑协议
9Wrcl ai acceptance for honour 参加承兑
9 <m j@bI$ acceptor 承兑人；接受人；受票人
GqxK|G1 acceptor for honour 参加承兑人
?%ntO] accident insurance 意外保险
x=N;> Accident Insurance Association of Hong Kong 香港意外保险公会
@R{&>Q:. accident insurance scheme 意外保险计划
cEu98nP accident year basis 意外年度基准
ix`x dV j` accommodation 通融；贷款
^dD?riFAk accommodation bill 通融票据；空头票据
fZg U@!z accommodation party 汇票代发人
\RO Sd account balance 帐户余额；帐户结余
>WX'oP(< account book 帐簿
mIodD)?{ account collected in advance 预收款项
^%JWc 3jZ account current book 往来帐簿
tH(#nx8 account of after-acquired property 事后取得的财产报告
,-kZ5&r account of defaulter 拖欠帐目
i( HhL& account payable 应付帐款
^O
m]B; account payee only [A/C payee only] 只可转帐；存入收款人帐户
ek!N eu> account receivable 应收帐款
E5Jk+6EcMa account receivable report 应收帐款报表
Y))s k- account statement 结单；帐单；会计财务报表
vq:j?7 account title 帐户名称；会计科目
6si -IJ accountant's report 会计师报告
r
|/9Dn% Accountant's Report Rules 会计师报告规则
p\\q[6 accounting and auditing procedure 会计与审计程序；会计与核数程序
p E,BE% Accounting Arrangements 《会计安排》
PX)qA =4q accounting basis 会计基础
_P1-d`b0 a accounting by Official Receiver 破产管理署署长呈交的帐目
ApB0)N Accounting Circular 《会计通告》
Cx~z^YP' accounting class 会计类别
8t! "K_Mkx accounting date 记帐日期；会计结算日期
#u@!O%MJ accounting for money 款项核算
cTp+M L Accounting Officer 会计主任
bxq`E! ] accounting period 会计报告期；会计期
cgOoQP/# accounting policy 会计政策；会计方针
K?
k`U, accounting practice 会计惯例
?V sZo6Z" accounting principle 会计准则
+%v4Ci"%y accounting record 会计记录
;7>--_?= accounting report 会计报告
S(l^TF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WcFZRy-erc Accounting Society of China 中国会计学会
\-y i#N accounting statement 会计报表
6I0MJpLW accounting system 会计制度；会计系统
g*M3;G
accounting transaction 会计事项；帐务交易
O~VUViS6$ accounting treatment 会计处理
% BKTN@;7 accounting year 会计年度
> w2u accretion 增值；添加
Rw`s O:eZ accrual 应计项目；应累算数目
CuNHDYQ&3 accrual basis 应计制；权责发生制
Ip x:k+J accrual basis accounting 应计制会计；权责发生制会计
pp jrm accrue 应累算；应计
nv]64mL3 accrued benefit 应累算利益
1S:H!h3 accrued charges 应计费用
:9Pqy
pd+ accrued cumulative preference share dividend 应累算的累积优先股股息
Fu$sfq accrued expenses 应累算费用
}.zn:e accrued interest payable 应付利息；应计未付利息
jtwO\6 t& accrued interest receivable 应收利息；应计未收利息
',pPs= accrued right 累算权益
Q23y.^W%c accruing profit 应累算的利润
.O^ |MhBJu accumulated fiscal reserve 累积财政储备
0
CS_- accumulated profit 累积利润；滚存溢利
{5h_$a!TaU accumulated reserve 累积储备
(%Rs&/vU~ accumulation of surplus income 累积收益盈余
,<7f5qg "' acquired assets 既得资产
!k63 `(Ti acquisition 收购；购置；取得
Z# 04 ] acquisition cost 购置成本
Tw5Bv B1 acquisition expenses 购置费用
cS"6%:hQ acquisition of 100% interest 收购全部股权
ZHJzh\? acquisition of control 取得控制权
aXagiz\; acquisition of fixed assets 购置固定资产
Wwz{98,K acquisition of shell “买壳”
(x@"Dp=MZW acquisition price 收购价
}1wuH act of God 天灾
I_rVeMw= acting partner 执事合伙人
Fz% n!d active market 买卖活跃的市场；交投畅旺的市场；旺市
XEI]T~ active partner 积极参与的合伙人
(
9l|^w[" active trading 交投活跃
K]l) z* I actual circulation 实际流通
plq\D.C actual cost 实际成本
14R))Dz" actual expenditure 实际开支；实际支出
r[~$ actual income 实际入息；实际收入；实际收益
.B*)A. actual market 现货市场
zl5S)/A actual price 现货价；实际价格
3^Y-P8.zdB actual profit 实际利润
$B2@mC([S actual quotation 实盘；实际价位；实际报价
ITV}f# actual year basis 按实际年度计算
hGeRM4zVZZ actuals 实货
eu =2a> actuarial investigation 精算调查
K2QD&!4/T2 actuarial principle 精算原则
By9/tB actuarial report 精算师报告
`*a ,8M% Actuarial Society of Hong Kong 香港精算学会
i]v!o$7 actuarial valuation 精算师估值
.uP$ M(?j actuary 精算师
o&zV8DE_v ad referendum agreement 暂定协议；有待覆核的协定
OZ6%AUot ad valorem duty 从价税；按值征税
z$NLFJvy_- ad valorem duty system 从价税制
tj3p71% ad valorem fee 从价费
BG"6 jQh ad valorem tariff 从价关税
EA\~m*k additional allowance 额外免税额
?:E;C<Ar additional amount for unexpired risk 未过期风险的额外款额
K5$ y additional assessable profit 补加应评税利润
^&}Y>O, additional assessment 补加评税
P_gQ-pF. additional commitment 额外承担
!ktr|9Bl additional commitment vote 额外承担拨款
~>n<b1}W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=6$( m}(74 additional dependent parent allowance 供养父母额外免税额
bQ%^l#H_n' additional provision 额外拨款
`W9_LROD additional stamp duty 附加印花税
`6/7},"9t additional tax 补加税罚款；补加税款
ulQE{c[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*uIHa" adjudged bankrupt 被裁定破产
n!p&.Mt adjudicated bankrupt 裁定破产人
?S_S.Bd adjudication fee 裁定费；评定印花税额手续费；评估契据费
R~i<* adjudication of bankruptcy 裁定破产；宣告破产
<+a\'X c adjudication of insolvency 裁定无力偿还债务
e/6oC~#] adjusted actual 经调整的实数；调整后的实数
3-05y!vbcE adjusted current assets 经调整的流动资产；调整后的流动资产
+vP1DXtj ( adjusted figure 经调整的数字；调整后的数额
w%ForDB>P adjusted liabilities 经调整的负债；调整后的负债
D+V^nCcx% adjusted loss 经调整的亏损；调整后的亏损
O
tr@jgw adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]q j%6tz adjusted profit 经调整的利润；调整后的利润
L2$ %h1 adjusted surplus 经调整的盈余额；调整后的盈余额
E=y#~W adjusted value 经调整的价值；调整后的价值
M@8(h= adjustment 调整；修订；理算〔保险〕
}Y [.h=X adjustment centre 调剂中心
6= adjustment lag 调整过程的时间差距；调整时差
vv u((b adjustment mechanism 调整机制
{9)f~EbM! adjustment of loss 亏损调整
=k'dbcfO$9 adjustment process 调整过程；调整程序
mXr)lA adjustment range 调整幅度
&z ZSWNW administered exchange rate 受管制汇率
^%L$$V
nG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3eB2= _V` administration expenses 行政费用
Y9 WH% administration fee 手续费；行政费
Gi- tf< administration in bankruptcy 破产管理
?}y7S]B FI administration order 遗产管理令
Ul=`]@]] administrator 管理人；遗产管理人
Abl=Ev administrator of the estate 遗产管理人
B 5?(gb" admission of debt 债项承认书
]OVjq ? admission of proof 接纳债权证明
by
{~gu advance 放贷款项；垫付款项；预支款项；预付款项
,FTF@h-Cs advance account 暂支帐目；预付款帐户
*/1z =
advance compensation 预付补偿金
&~j"3G;e advance from shareholder 股东垫款
U+K_eEI0_I advance pending reimbursement 预支以待日后付还
* .e^s3q$ advanced economy 先进经济体系
dG| iA] advancement 预付；预付财产
aU3&=aN+ advances warrant 垫款令
M 1^pW 6 3 advancing 贷出
qAm%h\ adverse balance 逆差
0zd1:*KR, adverse exchange 逆汇
i@2?5U>h advertisement addressed to shareholders 在报章刊登的致股东通告
vF_?1|* | advice for collection 托收通知书
0iYe>u advice of drawing 提款通知书；汇票通知书
xZk LN5I{ advice of payment 付款通知
b;yhgdFx Advisory Committee [Securities and Futures Commission]
"0
v]O~s 谘询委员会〔证券及期货事务监察委员会〕
{M=tw Advisory Committee on Diversification 经济多元化谘询委员会
{f!m m3'2v affidavit 誓章；遗产申报誓章
mBNa;6w?{* affidavit of no receipt 述明无收款的誓章
3y@'p(}Az affiliate 联号；联营公司；附属公司
)b
=$ ! affiliated company 附属公司；联号；联营公司
A`@w e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f.,-K IiF affordability 负担能力
9+ L!
A African Development Bank [AfDB] 非洲开发银行
Q/< $ (Y after-acquired property 事后取得的财产
)P$
IXA\ after-hours dealing 市后交易
3}H94H)]a after-tax profit 税后盈利；税后利润；税后溢利
!u^(<.xJ
agency agreement 代理协议
k8h$#@^ agency expenses 代理机构的开支
? 0%lB=qQ agency fee 代理费
39OZZaWL Agency Law 《代理法》
Bp}<H<@ agent 代理人；承销人
"8-]6p3u agent of company 公司代理人
a9"Gg}h\ agent's fee 代理人费；经纪费
x>t:&Y M aggregate 总计；总数；总体数字
Y A;S'dxY aggregate amount 总款额；总额
;a68>5Lm* aggregate assets and liabilities 总体资产与负债
4Q$\ hO3b aggregate at constant price 按固定价格计算的总体数字
F
Hv|6zUX aggregate demand 总需求
`T-(g1:9 aggregate gross position 总持仓量
@A)gsDt9A aggregate limit 总限额
5!?><{k=% aggregate of salaries tax 合计薪俸税
6Up,B=sX0 aggregate performance 总体表现；总体业绩
w_9:gprf aggregate supply 总体供应
5SDHZ?h aggregate surplus 总盈余
j"c"sF\q aggregate total 整体总额
r`"
? K]rI aggregate value 总值；合计价值
b2Ct^`|M5 aggregated basis 合计基准
d=xweU< aggregated net chargeable income 合计应课税入息实额
m86w{b$8 aggregation 合并计算；合计；总和
p<$z!|7m aggregation of incomes of husband and wife 夫妇入息合并计算
8(BLS{-"< aggregation of property 财产的总和
Q<"zpwHR agio 差价；贴水
f$P pFSY4 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》
g6N{Z e Wg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w7O(I" 《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》
D[U5SS!) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/P,J);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》
?bbguwo~F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I H{g-#U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dL v\H& agreement for a settlement 授产协议
ecr pv+ agreement for assignment 转让协议
qgu.c`GmW agreement for sale 售卖协议；买卖协议
.>&kA f. agreement for sale and purchase 买卖协议
u{ I)C0 agreement for the payment of interest 支付利息协议
B&tl6?7h agreement for the repayment of money 还款协议
$ZE OE8.\ agreement of reinsurance 再保险协议
[*,`a]z-Q Agricultural Bank of China 中国农业银行
27;*6 />, air passenger departure tax 飞机乘客离境税
&!~q#w1W-5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e`Yx]3;u( airport tax 机场税
)u<sEF alcohol duty 酒精税
Lx2.E1?@ alienation 让与；让渡；转让
Y (<>[8S m alimony 生活费；赡养费
u+S*D\p<` All Ordinaries Index [AOI] 所有普通股指数
a?@j`@]ZR~ all risks 全险；综合险
kRG-~'f%` All Sales Record for Stock Market 《股票市场成交报告》
37{mhU Allied Capital Resources Limited 新联财务有限公司
\p.ku%{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$NqT ={! allocation letter 拨款信件
MvObx'+ allocation of fund 分配款项；预留款项
! k&< allocation of profit 利润分配；溢利分配
xAsbP$J: allocation warrant 拨款令
Ww@R ewo allotment 分配；配股
zX(p\ NU allotment notice 股份配售通知；配股通知
X1$0'u sS allotment of shares 股份分配
:eDwkzlHH allowable 可获宽免；免税的
!30 BZM ^ allowable business loss 可扣除的营业亏损
1 [dza5 allowable expenses 可扣税的支出
(] rtBeT allowance 免税额；津贴；备抵；准备金
%<K`d allowance for debts 债项的免税额
c^I_~OwaE allowance for depreciation by wear and tear 耗损折旧免税额
7Ij FSN> allowance for funeral expenses 殡殓费的免税额
7j{SCE; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J}lBK P:-* allowance for repairs and outgoings 修葺及支出方面的免税额
Z5\ u9E"] allowance to debtor 给债务人的津贴
7+@:wX\ alteration of capital 资本更改
^cd+W? alternate trustee 候补受托人
~^ G k7 amalgamation 合并
@TsOc 0?- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v dyu =*Y ambit of charges 征税范围；收费范围
*YYm;J' amended valuation 经修订的估值
wn5C aP(]8 American Commodities Exchange 美国商品交易所
->:G+< American Express Bank Limited 美国运通银行
&rk /ya[ American Stock Exchange 美国证券交易所
vxK} f*d amortization 摊销
7 zK%CJ amount due from banks 存放银行同业的款项
~- JkuRJ\ amount due from banks abroad 存放海外银行同业的款项
lY0^Z amount due from holding companies 控股公司欠款
T[L amount due from local banks 存放本港银行同业的款项
*cJ GrLC amount due to banks 银行同业的存款
9aYCU/3 amount due to banks abroad 海外银行同业的存款
,M5J~Ga amount due to holding companies 控股公司存款
T+RfMEdr amount due to local banks 本港银行同业的存款
KZJ; O7'` amount due to outport banks 外埠银行同业的存款
Kp8!^os amount for note issue 发行纸币的款额
;E(%s= i
amount of bond 担保契据的款额
vY:A7yGW amount of consideration 代价款额
h9RG?r1 amount of contribution 供款数额
O0c#-K.f amount of indebtedness 负债款额
oj[Wzeg% amount of principal of the loan 贷款本金额
V # =o< amount of rates chargeable 应征差饷数额
&.;t dT7 amount of share capital 股本额
A)&OR]0[ amount of sums assured 承保款额
5q}680s9+ amount of variation 变动幅度
u:NSPAD) amount of vote 拨款数额
I[G<aI! amount payable 应付款额
D8qZh1w%A| amount receivable 应收款额
5&\Q0SX(~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vEOoG>'Zq analysis 分析
:J5xO%WA( ancillary risk 附属风险
G)M9 to annual account 周年帐目；周年帐目报表；年度决算；年结
MW6 d- annual accounting date 年结日期
S2h?Q $e3 annual allowance 每年免税额；年积金；年度津贴；年津
aB+Ux<
- annual balance 年度余额
PJsiT4< annual disposable income 每年可动用收入
},e f( annual estimates 周年预算
s=#3f 3 annual fee 年费
C UaI 66 annual general meeting 周年大会
D*I%=);B_ annual growth rate 年增率；每年增长率
6m|j " m annual long-term supplement 长期个案每年补助金
la[xbv annual pensionable emolument 可供计算退休金的年薪
[0w @0?[ annual report 年报
`c ^2 Annual Report on the Consumer Price Index 《消费物价指数年报》
c4 k3|=f annual return 周年报表；周年申报表；每年报税表格
b<~\ IPY Annual Return Rules 《周年报表规则》
=6Ihk annual review of consumer prices 每年消费物价回顾
b7p&EK"Hm annual roll-forward basis 逐年延展方式
z;x $tO annual salary 年薪
]]J2#mN:n annual statement 年度报表；年度决算表
ehPrxIyC 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
eI/9uR% annuitant 年金受益人
Jo1n>Mo-j annuity 年金
Yc BY[i0 annuity contract 年金合约
%c*azo. annuity on human life 人寿年金
M`- .0 antecedent debt 先前的债项
jqh d<w ante-dated cheque 倒填日期支票
Nl"< $/ anticipated expenditure 预期开支
F\ yxXOI anticipated net profit 预期纯利
"} Of f anticipated revenue 预期收入
!Y8us" anti-inflation measure 反通货膨胀措施
d;daYjOm anti-inflationary stance 反通货膨胀立场
+'Ec)7m apparent deficit 表面赤字
}E+#*R3auB apparent financial solvency 表面偿债能力
K1AI:$H apparent partner 表面合伙人
G>qzA gA application for personal assessment 个人入息课税申请书
9s8B>(L application of fund 资金应用
prV:Kq ;O application to release as liquidator and to destruct the books of accounts and documents
Pq ZMuUd 申请免除清盘人职务及毁灭帐簿与文件
Es/\/vF7]D appointed actuary 委任精算师
DDs U6RyN appointed auditor 委任核数师；委任审计师
VPx"l5\ appointed trustee 委任的受托人
M}k t q) appointer 委任人
Fc% @ apportioned pro rata 按比例分摊
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SU2Jw apportionment 分配；分摊
: n 4? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C0eP/d apportionment formula 分摊方程式
_@3@_GE apportionment of estate duty 遗产税的分摊
K3Zc>QL{ appraisal 估价；评估
4W
&HUQ?^ appreciable growth 可观增长
eQbDs_ appreciable impact 显着影响
q90eB6G0g appreciable increase 可观增长
L1
1/XpR appreciation 增值；升值
(iXo\y` z appreciation against other currencies 相对其他货币升值
N: [22`NP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eZ#n ZB appreciation tax 增值税
m_LW<' appropriation 拨款；拨用；拨付
i Tg?JoE2 appropriation account 拨款帐目
B{^o}:e Appropriation Bill 拨款法案
HS =qK appropriation-in-aid system 补助拨款办法
uO%G,b approved assets 核准资产
\$n?J(N approved basket stock 认可一篮子证券
YKk?BQ" approved budget 核准预算
;cgc\xm> approved charitable donation 认可慈善捐款
@0S3`[/U approved charitable institution 认可慈善机构
uDJi2,|n approved currency 核准货币；认可货币
RsIR}.* approved estimates 核准预算
[XK Ke approved estimates of expenditure 核准开支预算
TR/'L!EE approved overseas insurer 核准海外保险人
{%.FIw k approved overseas trust company 核准海外信托公司
f0] 8/) approved pooled investment fund 核准汇集投资基金
_C$JO approved provident fund scheme 认可公积金计划
sS/#)/B approved provision 核准拨款
Rd7Xs
approved redeemable share 核准可赎回股份
,iY/\
U'' approved regional stock 认可地区性证券
~0aWjMc( > approved retirement scheme 认可退休金计划
_-$O6eZ approved subordinated loan 核准附属贷款
d~1Nct$: arbitrage 套戥；套汇；套利
pCS2sq8RC arbitrageur 套戥者；套汇者
6m"_=.k% arbitrary amount 临时款项
%T4htZa arrangement 措施；安排；协定
b1Bu5%bt,: arrears 欠款
KLK
'_)|CT arrears of pay 欠付薪酬
m`l3@ Z arrears of revenue 逾期未收税款；逾期未收的帐项
]@ )T] articles of association 组织章程；组织细则；组织章程细则
/*\pm!]._^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
, v,mBYaU ascertainment of profit 确定利润
<8nl}^d5 "Asia Clear" “亚洲结算系统”
FjYi h> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%y ;E1pva Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(jv!q@@2C. Asian Development Fund [ADF] 亚洲发展基金
'~Uo+<v$w Asian dollar bond 亚洲美元债券
3)ac
Asian dollar market 亚洲美元市场
Z".m EF-b Asian dollar rate 亚洲美元利率
*vqlY[2Ax Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`oQ)qa_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V~ph1Boz2 asked price 沽盘；喊价；索价；卖方报价
}GX[N\$N assessable income 应评税入息
SA@M J>Z assessable loss 应评税亏损
\lwYDPY: assessable profit 应评税利润
x-O9|%aRJ assessable value 应评税值
:a3 +f5 assessed profit 估定利润
T 7`9[ assessed value 经评估价值
ov >Rv y assessment 评税；评定；估价；评税单
wN1%;~?7 assessment number 评税编号；估价编号
g RA}sF assessment of additional tax 补加税评税
72@lDY4cE assessment of performance 业绩评估；实绩评价
c#X9d8> Assessor 评税主任
+rse,b&U( asset price bubbles 资产价格泡沫
_X5@%/Vz asset-backed securities 具资产保证的证券
9fp@d assets accretion 资产增值
2]W"sT[ assets and liabilities 资产与负债
qd\5S*Z1 assets betterment statement 资产递增表；资产改进表
Cj^:8 ?% assets lending 实物放款；有抵押贷款
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`X23 assets of the company passing on the death 死者去世时转移的公司资产
`|@# ~ assets pledged as security for liabilities 用作负债抵押的资产
>Hb>wlYR assets portfolio 资产投资组合
<8#Q5 assets price 资产价格
IH|PdVNtg assets quality 资产质素
)QS4Z{)U assets realization 资产变现
VbR /k,Co assets refinancing arrangement 资产再集资安排
AY{#!RtV assets securitization 资产证券化
wT/TQEgz assets situated outside Hong Kong 在香港以外地方的资产
*opf~B_e assets stripping 削减资产；拆卖资产
C%P)_)- -V assets value 资产值
J!r,ktO^U? assignee 承让人
ivL }\~L assignment 转让；转让书；转让契
5y ]1 v assignment of interest 权益转让
vowU +Y assignment of letters patent and trade mark 专利证书及商标转让
wBlfQ
w-N assignment of property 物业转让；物业转让书
{*WJ"9ujp] assignment right 转让权
'6U~| d assignor 转让人
M , qX associate 有联系的人；有关连人士；相联者；合伙人；联系人
GCS R)i| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LDDeZY"x d associate member 附属会员
) wkh associated body corporate 相联法人团体
X :2%U associated company 相联公司；联属公司
5c50F{ associated corporation 相联法团
`@+}zE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jM`)N d 公认会计师公会〔英国〕
n^<3E; a Association of Futures Exchange Brokers 香港期货经纪协会
]C.x8(2!f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:EOx>Pf_9) association of underwriters 承保人组织
$50rj assumption of control 接管
Uawf,57v< assurance 担保；保险；转易；转易书
3k)W0]:|< assurance of interest 权益的转易
zO#{qF+~; at 19XX price 按一九ＸＸ年价格计算
v^;-w~?3 at a discount 按赔价计算；按贴水价格计算；打折扣
a#H2H` % at a premium 按溢价计算；按升水价格计算
-< rQOPH % at call 通知付款；按通知
Nu !(7 at constant market price 按固定市价计算
!9GJ9ZEXM at constant price 按固定价格计算
c`:hEQs at cost 按成本计算
m# #( uSh at current market price 按当时市价计算；按现时市价计算
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8_l at current price 按当时价格计算；按现时价格计算
;{1J{-EA at factor cost 按要素成本计算；按生产要素成本计算
,nn5LQ|l.j at money-of-the-day price 按付款当日价格计算
r(sQI#
P at or better 按指定或较佳价位〔买卖指令〕
56 6vjE at par 按面值计算；平价
m\a_0! K at sight 见票即付
R? aE:\A at the close 按收市盘
,#=ykg*~/ at the opening 按开市盘
9=,^^,q attestation 见证；见证条款
!e~Yp0gX# at-the-money option 平价期权
K:PzR,nn attorney 受权人；受托代表人
scmn-4j'{ attornment 新拥有人承认书
}$DLa#\- attributable profit 可归属利润
Hg)5c!F7 attributable share value 可归属股份价值
l#7 ] .-/ Auckland Stock Exchange 奥克兰证券交易所
G dZ_ auction 拍卖
z@!z Q Vp auctioneer 拍卖商
|,zcrOo] audit 审计；核数
QmQsNcF~z Audit Commission 审计署
f8]Qn8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]y&w )-0 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〕
ao NTRJ c$ audit review 帐目审查
I5RV:e5b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9 o-fI@9 audited account 审计帐目；经审计的帐目
!N5+.E0j audited annual account 经审计的周年帐目
R Wa4O# audited balance sheet 经审计的资产负债表
Y|ON Cc auditor 核数师；核数主任；审计师
diXb8L7B; auditor's certificate 核数师证明书；审计师证明书
Wtl0qug auditor's report 核数师报告；审计师报告
mNcoR^(VN Aussie bond 澳元债券
y!6+jrI austerity budget 紧缩预算
mHTZ:84 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4%l
@ Australia All Ordinaries Index 澳洲所有普通股票指数
f 1R&Q Australian Dollar [AUD] 澳元
rNzsc|a: Australian Options Market 澳大利亚期权市场
1rhsmcE Australian Securities Commission 澳洲证券事务监察委员会
/4 zO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j.C)KwelBS Australian Stock Exchange 澳大利亚证券交易所
@V$,H/v: Austrian Schilling [ATS] 奥地利先令
C+ {du^c$ authentication 认证；鉴证
.ZSG nbJ authority to purchase 委托购买证；委购书
GKPC 9;{W authorization 认可；核准；授权；授权书
q Gnd h authorization by direction 指示授权
g8+w?Zn} authorization by instruction 指令授权
p #vZYwe=L authorization by warrant 令状授权
F 8 *e authorization of unit trust 单位信托的认可
_ED,DM authorized agent 指定代理人
** \B P,]} authorized capital 法定资本
i!zh9,i>M authorized clerk 出市员
iG<rB-" authorized dealer 认可交易商
H nvE\t9` authorized financial institution 认可财务机构
q/w U7P\% authorized fund 认可基金
ucm 3'j authorized fund house 获授权的基金公司；认可基金公司
sA18f2 authorized institution 认可机构
tT7< V{i4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Zf~ [4Eeb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z`gdE0@;d3 authorized insurer 获授权保险人；获认可承保人
QusEWq)}< authorized investment 特准投资项目
^{<x*/ nK authorized person 获授权人
w)bL dQ authorized representative 获授权代表
{"33 .^= authorized share capital 法定股本
Q;O\tl automated quotation system 自动报价系统
f'/@ h Na3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JyPsRpi\ 自动交易系统〔香港期货交易所有限公司〕
2N]u!S ;d automatic adjustment mechanism 自动调整机制
W":is" automatic adjustment system 自动调整系统
muLt/.EZ Automatic Clearing House 自动票据交换所
mT
N6-V automatic exchange rates accumulation system 自动化汇率累集系统
g*UI~rp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$@_7HE3 automatic teller machine [ATM] 自动柜员机
4}{S8fGk% autopay 自动转帐
JL~Q E-pvD available assets 可用资产
b`Wn98s available fiscal reserve 现存财政储备
z-G|EAON"/ available profit 可用利润
& y1' J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jE)&`yZ5 average 平均；平均数；海损
HgG-r&r!2 average basic salary 平均基本薪金
&fBLPF% 6 average consumer expenditure 平均消费开支；一般消费开支
<}pwFl8C) average cost 平均成本
%
'>S9Ja3 average cost of land production 增辟土地平均成本
!O$ */7 average daily turnover 平均每日成交额
a!"81*&4# average daily wage rate 平均每日工资率
)c@I |L average expenditure pattern 平均开支模式
$[VeZ- average growth rate 平均增长率
DQg:W |A average net fixed assets 固定资产平均净值
l*[ . average of relatives 相对价格平均数
myH:bc>6 average price 平均价格
9IL#\:d1 average propensity to consume 平均消费倾向；一般消费倾向
4 !l bwqo average propensity to save 平均储蓄倾向；一般储蓄倾向
OwIW;8Z average rate 平均率
I`h9P2~ average revenue 平均收入；平均收益
)Q 8T`Tly average stock 平均库存；平均存货
IY|;}mIF average yearly rent 平均年租
W5-p0,?[6 avoidance of double taxation 避免双重课税
9GS<d.#Nvc avoidance of tax 避税
