A:
T>#~ .4A0 A share Ａ股；甲类股份
bVN?7D( abatement of tax 减税；减扣免税额
_]Ob)RUVH ABN AMRO Bank N.V. 荷兰银行
qy KR]%yzi above-the-line expenditure 线上项目支出；经常预算支出
=+DhLH}8 above-the-line receipt 线上项目收入；经常预算收入
P2s\f;D wr ABSA Asia Limited 南非联合亚洲有限公司
mA,{E-T absolute change 绝对数值变更
f8r7 SFwUv absolute expenditure 实际开支
+/mCYI absolute guideline figure 绝对准则数字
<^KW7M}w*c absolute interest 绝对权益
@RuMo"j s absolute order of discharge 绝对破产解除令
AOcUr) absolute profit margin 绝对利润幅度
P()W\+",n absolute value 实值；绝对值
I D-I<Ev absolutely vested interest 绝对既得权益
DQV9 = absorbed cost 已吸收成本；已分摊成本
&1 yErGXC absorption 吸收；分摊；合并
E
U RK zJk absorption rate 吸收率；摊配率；分摊率
ls9Y? ACB Finance Limited 亚洲商业财务有限公司
y <R5}F acceptable form of reciprocity 合理的互惠条件
Da6l =M acceptable rate 适当利率；适当汇率
# FRm<9/j acceptance agreement 承兑协议
B]gyj acceptance for honour 参加承兑
W) acceptor 承兑人；接受人；受票人
\' A-
Lp acceptor for honour 参加承兑人
j%] sym accident insurance 意外保险
R! X+- Accident Insurance Association of Hong Kong 香港意外保险公会
Q u8=zI>t accident insurance scheme 意外保险计划
ZDI?"dt{ accident year basis 意外年度基准
O6b+eS accommodation 通融；贷款
w}$;2g0=a< accommodation bill 通融票据；空头票据
Rx&.,gzj[ accommodation party 汇票代发人
A8S9HXL account balance 帐户余额；帐户结余
3syA$0TZt account book 帐簿
a;~< iB;3" account collected in advance 预收款项
/#eS3`48 account current book 往来帐簿
"66#F account of after-acquired property 事后取得的财产报告
J[S!<\_! account of defaulter 拖欠帐目
r #w 7qEtD account payable 应付帐款
+N2ILE8[< account payee only [A/C payee only] 只可转帐；存入收款人帐户
eBmHb\ account receivable 应收帐款
PG Y x] r account receivable report 应收帐款报表
+t g${3ti_ account statement 结单；帐单；会计财务报表
Rm$( X5x>o account title 帐户名称；会计科目
>nvK{6xR: accountant's report 会计师报告
JHZjf7g$k Accountant's Report Rules 会计师报告规则
v AeVQ~ accounting and auditing procedure 会计与审计程序；会计与核数程序
~Ij/vyB_ Accounting Arrangements 《会计安排》
J#3[,~ accounting basis 会计基础
MMD=4;X accounting by Official Receiver 破产管理署署长呈交的帐目
\xC#Zs[< Accounting Circular 《会计通告》
.Xe_Gp"x accounting class 会计类别
u%" 5<ll accounting date 记帐日期；会计结算日期
;Kg7 }4`I accounting for money 款项核算
-w)v38iX! Accounting Officer 会计主任
/f+BeQ3#/ accounting period 会计报告期；会计期
hPgYKa8u accounting policy 会计政策；会计方针
pSYEC, 0B accounting practice 会计惯例
SsfC
m C accounting principle 会计准则
CMv8n@ry accounting record 会计记录
V;J3lV< accounting report 会计报告
/"~UGn]R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q:y'G9b Accounting Society of China 中国会计学会
=9p3^: S accounting statement 会计报表
4_'B oU4 accounting system 会计制度；会计系统
Wy/h"R\= accounting transaction 会计事项；帐务交易
l4i klg3 accounting treatment 会计处理
]8Xip/uE accounting year 会计年度
Clap3E|a accretion 增值；添加
Ja/ accrual 应计项目；应累算数目
`@:TS)6X0 accrual basis 应计制；权责发生制
aZtM
_ accrual basis accounting 应计制会计；权责发生制会计
V
joVC$ZX accrue 应累算；应计
oY; C[X accrued benefit 应累算利益
eC6wrpZO accrued charges 应计费用
pY\ =f0] accrued cumulative preference share dividend 应累算的累积优先股股息
*1_Ef). accrued expenses 应累算费用
,zK E$ accrued interest payable 应付利息；应计未付利息
;3bUgI}.J accrued interest receivable 应收利息；应计未收利息
3QdCu<eBZ accrued right 累算权益
em- <V5fb accruing profit 应累算的利润
H5UF r,t accumulated fiscal reserve 累积财政储备
^/x\HGrw accumulated profit 累积利润；滚存溢利
Z^_zcH' accumulated reserve 累积储备
,]n~j-X accumulation of surplus income 累积收益盈余
'W("s acquired assets 既得资产
%yl17:h# acquisition 收购；购置；取得
A
McZm0c` acquisition cost 购置成本
a <F2]H=J acquisition expenses 购置费用
0B}2~}# acquisition of 100% interest 收购全部股权
0O ]v| acquisition of control 取得控制权
;, \!&o6 acquisition of fixed assets 购置固定资产
`(I$_RSE") acquisition of shell “买壳”
*uy<Om acquisition price 收购价
O;}K7rSc act of God 天灾
ub`zS-vb acting partner 执事合伙人
Jm< uE]9 active market 买卖活跃的市场；交投畅旺的市场；旺市
j PZpJ: active partner 积极参与的合伙人
b8vZ^8tBV active trading 交投活跃
7~k=t!gTY actual circulation 实际流通
t&EY$'c actual cost 实际成本
N qz6_! actual expenditure 实际开支；实际支出
0bIgOLP actual income 实际入息；实际收入；实际收益
n:k4 t actual market 现货市场
+#< Z/ actual price 现货价；实际价格
M1*bT@ 6 actual profit 实际利润
H?xY S|
n actual quotation 实盘；实际价位；实际报价
QH,(iX6RY actual year basis 按实际年度计算
o?a 3hD actuals 实货
"QiLu=Rq actuarial investigation 精算调查
[9NrPm3d actuarial principle 精算原则
x#R6Ez7 actuarial report 精算师报告
?0+g.,9 Actuarial Society of Hong Kong 香港精算学会
e :C4 f actuarial valuation 精算师估值
nf1 `)tXG actuary 精算师
P$*Ngt ad referendum agreement 暂定协议；有待覆核的协定
Sw5-^2x0' ad valorem duty 从价税；按值征税
/5j5\F:33 ad valorem duty system 从价税制
R*S:/s ad valorem fee 从价费
;G3?Sa7+ ad valorem tariff 从价关税
s2 :Vm\ additional allowance 额外免税额
x.] tGS additional amount for unexpired risk 未过期风险的额外款额
8gt&*;'}*D additional assessable profit 补加应评税利润
~mi 4V additional assessment 补加评税
'!,(G3 additional commitment 额外承担
1 v,R<1)& additional commitment vote 额外承担拨款
y%k Z # # additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lNWP9?X additional dependent parent allowance 供养父母额外免税额
b >k 2@ additional provision 额外拨款
6h %rt]g additional stamp duty 附加印花税
P*VZ$bUe5@ additional tax 补加税罚款；补加税款
zZ<* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Np r u adjudged bankrupt 被裁定破产
<c!gg7@pm adjudicated bankrupt 裁定破产人
v7`{6Pf_$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
9tVV?Q@) adjudication of bankruptcy 裁定破产；宣告破产
J1~E*t^ adjudication of insolvency 裁定无力偿还债务
f:J-X~T_f adjusted actual 经调整的实数；调整后的实数
^M; #x$Y? adjusted current assets 经调整的流动资产；调整后的流动资产
# h4FLF_w adjusted figure 经调整的数字；调整后的数额
BNI)y@E^X adjusted liabilities 经调整的负债；调整后的负债
`r~3Pf).4 adjusted loss 经调整的亏损；调整后的亏损
9
Qa_3+. B 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
d h& > E adjusted profit 经调整的利润；调整后的利润
[+ xsX*+ adjusted surplus 经调整的盈余额；调整后的盈余额
HiH<'m"\. adjusted value 经调整的价值；调整后的价值
v_WQ<G? adjustment 调整；修订；理算〔保险〕
U/|JAg # adjustment centre 调剂中心
D>HbJCG4^ adjustment lag 调整过程的时间差距；调整时差
]yZ% wU9! adjustment mechanism 调整机制
*)6\ V}` adjustment of loss 亏损调整
_:p-\Oo. adjustment process 调整过程；调整程序
J.M&Vj: adjustment range 调整幅度
:Q@/ F;Z? administered exchange rate 受管制汇率
uLPB l~Y
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5/7(>ivn administration expenses 行政费用
1<_/Qu>V administration fee 手续费；行政费
AYN dV ( administration in bankruptcy 破产管理
|5X[/Q*K`W administration order 遗产管理令
H6|eUU[& administrator 管理人；遗产管理人
=adHP|S administrator of the estate 遗产管理人
0\B{~1(^ admission of debt 债项承认书
0 _MtmmL. admission of proof 接纳债权证明
RtpV08s\ advance 放贷款项；垫付款项；预支款项；预付款项
W g6 H~x advance account 暂支帐目；预付款帐户
BzO,(bd!PI advance compensation 预付补偿金
RwOOe7mv advance from shareholder 股东垫款
?2dI8bG advance pending reimbursement 预支以待日后付还
YhS_ ,3E advanced economy 先进经济体系
c< MF:|(} advancement 预付；预付财产
=+ >>l0=_v advances warrant 垫款令
hh*('n>[ advancing 贷出
h& }i H adverse balance 逆差
i.`n^ R;N adverse exchange 逆汇
Z[ (d7 advertisement addressed to shareholders 在报章刊登的致股东通告
NVsa V;u advice for collection 托收通知书
_*Z3,*~"X advice of drawing 提款通知书；汇票通知书
e6J^J&`|4 advice of payment 付款通知
7Zd g314 Advisory Committee [Securities and Futures Commission]
!jSgpIp 谘询委员会〔证券及期货事务监察委员会〕
()O&O+R|) Advisory Committee on Diversification 经济多元化谘询委员会
C1UU v=| affidavit 誓章；遗产申报誓章
ugE!EEy [^ affidavit of no receipt 述明无收款的誓章
1
ptyiy affiliate 联号；联营公司；附属公司
[(5. ? affiliated company 附属公司；联号；联营公司
`& OX|mL^w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b:p0@ |y affordability 负担能力
0`-b57lF& African Development Bank [AfDB] 非洲开发银行
DZnqCu"J after-acquired property 事后取得的财产
%DXBl:!Y` after-hours dealing 市后交易
A8Fe@$<#8 after-tax profit 税后盈利；税后利润；税后溢利
IM/xBP agency agreement 代理协议
x-X~'p'f agency expenses 代理机构的开支
t H.L_< N agency fee 代理费
QeuM',6R Agency Law 《代理法》
=|ODa/2 p agent 代理人；承销人
@p
WN5VL agent of company 公司代理人
{B4qeG5 agent's fee 代理人费；经纪费
m;MJ {"@A' aggregate 总计；总数；总体数字
4"(rZW v aggregate amount 总款额；总额
+qC [ X~\ aggregate assets and liabilities 总体资产与负债
-eyF9++` aggregate at constant price 按固定价格计算的总体数字
/w (g: e aggregate demand 总需求
{5<fvMO!6 aggregate gross position 总持仓量
wL="p) TO. aggregate limit 总限额
t&J A1|q aggregate of salaries tax 合计薪俸税
QDJ
"X aggregate performance 总体表现；总体业绩
QSY>8P aggregate supply 总体供应
$/ IFSB9 aggregate surplus 总盈余
+,LWyvc' aggregate total 整体总额
tO:JB&vO2 aggregate value 总值；合计价值
'xx M0Kn` aggregated basis 合计基准
Z_ m<x! aggregated net chargeable income 合计应课税入息实额
Y I,t{Wy aggregation 合并计算；合计；总和
62zu;p9m aggregation of incomes of husband and wife 夫妇入息合并计算
m} s.a.x aggregation of property 财产的总和
Rk3
bZvj3 agio 差价；贴水
F=1 #qo<? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:;]9,n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v
x/Y WZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/3~L#jS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.7g h2 K 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
WK(X/!1/k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UgS`{&b36 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o9 "? z agreement for a settlement 授产协议
U{M3QOF agreement for assignment 转让协议
@=dv[P" jn agreement for sale 售卖协议；买卖协议
x0(bM g>7 agreement for sale and purchase 买卖协议
6Jb0MX"AVr agreement for the payment of interest 支付利息协议
A? !R F7v agreement for the repayment of money 还款协议
6{1=3.CL agreement of reinsurance 再保险协议
,S=[# Agricultural Bank of China 中国农业银行
v>B412l air passenger departure tax 飞机乘客离境税
|y eQz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0 h*Le airport tax 机场税
6` TwP\!$/ alcohol duty 酒精税
Z }u Y%] alienation 让与；让渡；转让
)-Hs]D: alimony 生活费；赡养费
}" vxYB!h3 All Ordinaries Index [AOI] 所有普通股指数
{eaR,d~X all risks 全险；综合险
k !0O[U All Sales Record for Stock Market 《股票市场成交报告》
g}D)MlXRq Allied Capital Resources Limited 新联财务有限公司
nco .j: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NOXP}M allocation letter 拨款信件
lsOv#X-b E allocation of fund 分配款项；预留款项
:! oJmvy allocation of profit 利润分配；溢利分配
208 ^Yu allocation warrant 拨款令
jo<x rn\ allotment 分配；配股
HC6U_d1-6 allotment notice 股份配售通知；配股通知
EXr2d" allotment of shares 股份分配
#[ {{&sN allowable 可获宽免；免税的
EpMxq7* allowable business loss 可扣除的营业亏损
rBTg"^jsw allowable expenses 可扣税的支出
X_o#! allowance 免税额；津贴；备抵；准备金
iv *$!\Cd allowance for debts 债项的免税额
%0C [v7\ allowance for depreciation by wear and tear 耗损折旧免税额
D`a6D allowance for funeral expenses 殡殓费的免税额
}]o8}$ &( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Nbd4> M< allowance for repairs and outgoings 修葺及支出方面的免税额
)0ex Gx+ : allowance to debtor 给债务人的津贴
-|#{V.G3' alteration of capital 资本更改
ZPG,o5`% alternate trustee 候补受托人
K_)~&Cu*' amalgamation 合并
qs ep9z. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V RQ`-# ambit of charges 征税范围；收费范围
WK`o3ayH- amended valuation 经修订的估值
fe/;U =te American Commodities Exchange 美国商品交易所
.b3h?R*& American Express Bank Limited 美国运通银行
,X^3.ILz American Stock Exchange 美国证券交易所
8O'bCBhv amortization 摊销
S9Yzvq!( amount due from banks 存放银行同业的款项
rC^ 5Z amount due from banks abroad 存放海外银行同业的款项
:kR> wX amount due from holding companies 控股公司欠款
c#{lXS^ amount due from local banks 存放本港银行同业的款项
))|d~m amount due to banks 银行同业的存款
T:@6(_Z amount due to banks abroad 海外银行同业的存款
yogavCD9b/ amount due to holding companies 控股公司存款
W-s 6+ DY amount due to local banks 本港银行同业的存款
N<rq}^qo amount due to outport banks 外埠银行同业的存款
lfHN_fE>Mq amount for note issue 发行纸币的款额
HfVHjF) amount of bond 担保契据的款额
?uSoJM`wa! amount of consideration 代价款额
FAdTm#tgW] amount of contribution 供款数额
2j%=o?me^p amount of indebtedness 负债款额
w BXa;. amount of principal of the loan 贷款本金额
M\m:H3[ amount of rates chargeable 应征差饷数额
)Ri! amount of share capital 股本额
Lxp}o7>K amount of sums assured 承保款额
GLtWo+g0 amount of variation 变动幅度
,6;n[p"h|r amount of vote 拨款数额
*pwkv7Z h amount payable 应付款额
gv uv>A}vJ amount receivable 应收款额
):G%o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U*= E(l analysis 分析
SPb +H19; ancillary risk 附属风险
kJ5z['4 ? annual account 周年帐目；周年帐目报表；年度决算；年结
^^"zjl*^ annual accounting date 年结日期
~-A"j\gi" annual allowance 每年免税额；年积金；年度津贴；年津
)hrsA&1w
annual balance 年度余额
$WIVCp annual disposable income 每年可动用收入
\nEMj,) annual estimates 周年预算
RBr b7 D{ annual fee 年费
=Q(J! f annual general meeting 周年大会
U=~?ca annual growth rate 年增率；每年增长率
[WR"#y annual long-term supplement 长期个案每年补助金
!YAX .e annual pensionable emolument 可供计算退休金的年薪
k5Cy/gR annual report 年报
-4Hb]#*2 Annual Report on the Consumer Price Index 《消费物价指数年报》
Q0R05* annual return 周年报表；周年申报表；每年报税表格
:1*E5pX0n Annual Return Rules 《周年报表规则》
$VHIU1JjZ annual review of consumer prices 每年消费物价回顾
-orRmn6} annual roll-forward basis 逐年延展方式
%@vF% annual salary 年薪
F9j@KC(yg annual statement 年度报表；年度决算表
tC'E#2 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
BwWSz tJ+B annuitant 年金受益人
MTtx|L\4 annuity 年金
)%@7tx annuity contract 年金合约
%JE>Z] annuity on human life 人寿年金
4}m9, antecedent debt 先前的债项
$~b6H]"9 ante-dated cheque 倒填日期支票
i`gM> q& anticipated expenditure 预期开支
2V)+ ba|+ anticipated net profit 预期纯利
VEh9N anticipated revenue 预期收入
lwf4ke anti-inflation measure 反通货膨胀措施
/ rc[HbNg. anti-inflationary stance 反通货膨胀立场
}dzdx " apparent deficit 表面赤字
/*y5W-'d^ apparent financial solvency 表面偿债能力
fG'~@'P~ apparent partner 表面合伙人
^ 0YQlT98 application for personal assessment 个人入息课税申请书
>*{k~Y-G application of fund 资金应用
zfKO)Itd application to release as liquidator and to destruct the books of accounts and documents
} e$ 申请免除清盘人职务及毁灭帐簿与文件
H\ Qk U`b appointed actuary 委任精算师
W\zZ&*8$ appointed auditor 委任核数师；委任审计师
J~5V 7B appointed trustee 委任的受托人
S9l,P-X` appointer 委任人
zE/ l apportioned pro rata 按比例分摊
wvq4 P apportionment 分配；分摊
+Xs E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_A C N apportionment formula 分摊方程式
1jd{AqHl apportionment of estate duty 遗产税的分摊
VH]}{i"` appraisal 估价；评估
q|<B9Jk appreciable growth 可观增长
} 8 z :L< appreciable impact 显着影响
'w=|uE {^ appreciable increase 可观增长
%N-aLw\ appreciation 增值；升值
:*KTpTa appreciation against other currencies 相对其他货币升值
)K{ s^]Jp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
FJZ'P;3 appreciation tax 增值税
i=#`7pt%'a appropriation 拨款；拨用；拨付
:+/8n+@# appropriation account 拨款帐目
9iG&9tB@ Appropriation Bill 拨款法案
S&}7XjY appropriation-in-aid system 补助拨款办法
7{}E{ / approved assets 核准资产
*,Bm:F<m approved basket stock 认可一篮子证券
T$lV+[7 approved budget 核准预算
.+1I>L approved charitable donation 认可慈善捐款
#s c!H4 approved charitable institution 认可慈善机构
|` :cB approved currency 核准货币；认可货币
62HA[cr&) approved estimates 核准预算
06]3+s{{ approved estimates of expenditure 核准开支预算
a5#G48' X approved overseas insurer 核准海外保险人
hP+4{F*}- approved overseas trust company 核准海外信托公司
|s!
_;6 approved pooled investment fund 核准汇集投资基金
id:,\iJ approved provident fund scheme 认可公积金计划
yo#r^iA r approved provision 核准拨款
] x)>q approved redeemable share 核准可赎回股份
SvSO?H!- approved regional stock 认可地区性证券
o08g]a approved retirement scheme 认可退休金计划
zTcz+3x approved subordinated loan 核准附属贷款
veq3t$sj arbitrage 套戥；套汇；套利
A8& @Vxdz arbitrageur 套戥者；套汇者
! :]_ -DX arbitrary amount 临时款项
#$BFTlm| arrangement 措施；安排；协定
Cw(e7K7& arrears 欠款
72Bc0Wg
arrears of pay 欠付薪酬
et+lL"& arrears of revenue 逾期未收税款；逾期未收的帐项
#4m5 I=" articles of association 组织章程；组织细则；组织章程细则
X6
BIZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
IRQtA
Z V$ ascertainment of profit 确定利润
i) e6 U(H "Asia Clear" “亚洲结算系统”
,Cy X*k8o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&'/" =l K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
} 9\_s* Asian Development Fund [ADF] 亚洲发展基金
mvjx
&+q Asian dollar bond 亚洲美元债券
nKGQ U,C Asian dollar market 亚洲美元市场
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3=pFYW) Asian dollar rate 亚洲美元利率
0;TiNrzg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s@{82}f~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Zeg'\&w0s asked price 沽盘；喊价；索价；卖方报价
w3(G!: assessable income 应评税入息
~JT2el2W7p assessable loss 应评税亏损
8~O#@hB~3 assessable profit 应评税利润
KhWy assessable value 应评税值
>`0 3EsU assessed profit 估定利润
*}89. kCBF assessed value 经评估价值
)(G<(eiD assessment 评税；评定；估价；评税单
tlQ6>v ' assessment number 评税编号；估价编号
W]eILCo assessment of additional tax 补加税评税
V5lUh#@TN& assessment of performance 业绩评估；实绩评价
iO*5ClB Assessor 评税主任
t M"vIz 05 asset price bubbles 资产价格泡沫
dQIF '== 6 asset-backed securities 具资产保证的证券
=7+%31 assets accretion 资产增值
Oz%6y
ri assets and liabilities 资产与负债
;t +p2i assets betterment statement 资产递增表；资产改进表
*}C%z( assets lending 实物放款；有抵押贷款
@2"3RmYLo assets of the company passing on the death 死者去世时转移的公司资产
5Yv*f: assets pledged as security for liabilities 用作负债抵押的资产
YWn""8p;P assets portfolio 资产投资组合
68?&`/t assets price 资产价格
R_G2C@y* assets quality 资产质素
1K3XNHF assets realization 资产变现
/)TeG]X g assets refinancing arrangement 资产再集资安排
-E\G3/*51 assets securitization 资产证券化
/rZk^/' assets situated outside Hong Kong 在香港以外地方的资产
4S'e>: assets stripping 削减资产；拆卖资产
o`n8 Fk}i assets value 资产值
P- ZvW<M assignee 承让人
XcoX8R%U assignment 转让；转让书；转让契
9!=4}:+ assignment of interest 权益转让
,5zY1C==Ut assignment of letters patent and trade mark 专利证书及商标转让
6kp)'wz` assignment of property 物业转让；物业转让书
A~Sc ] M assignment right 转让权
(DvPdOT+3 assignor 转让人
WILa8"M associate 有联系的人；有关连人士；相联者；合伙人；联系人
f.J^HQ_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o+hp#e associate member 附属会员
!X7z y9 associated body corporate 相联法人团体
O83J[YuzjN associated company 相联公司；联属公司
K7 C
<}y associated corporation 相联法团
k+{ ~#@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
- I{op
wd 公认会计师公会〔英国〕
JYNn zgd Association of Futures Exchange Brokers 香港期货经纪协会
Y&b Yaq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gWHY7r v association of underwriters 承保人组织
CL2zZk{u_ assumption of control 接管
?x ",VA assurance 担保；保险；转易；转易书
Byw EoS assurance of interest 权益的转易
G h+;Vrx at 19XX price 按一九ＸＸ年价格计算
?M4ig_ at a discount 按赔价计算；按贴水价格计算；打折扣
UZt3Ua&J at a premium 按溢价计算；按升水价格计算
sRT5i9TQ at call 通知付款；按通知
WY|~E%k at constant market price 按固定市价计算
CX/ [L)|Ru at constant price 按固定价格计算
b(N+_=
n at cost 按成本计算
;sA
5&a>! at current market price 按当时市价计算；按现时市价计算
Bs0 ~P 4^ at current price 按当时价格计算；按现时价格计算
i +@avoW at factor cost 按要素成本计算；按生产要素成本计算
4}D&=0IZ at money-of-the-day price 按付款当日价格计算
w;@v#<q6 at or better 按指定或较佳价位〔买卖指令〕
by9UwM =gp at par 按面值计算；平价
J37vA zK% at sight 见票即付
G0: <#?<5 at the close 按收市盘
w@2NXcmw at the opening 按开市盘
w +UB XW attestation 见证；见证条款
D A=LR at-the-money option 平价期权
W\B@0Is o attorney 受权人；受托代表人
1 sza\pR< attornment 新拥有人承认书
H$?M PA-c attributable profit 可归属利润
W:<2" &7 attributable share value 可归属股份价值
, +BFpN' Auckland Stock Exchange 奥克兰证券交易所
*8qRdI9 auction 拍卖
RQ|K?^ k
v auctioneer 拍卖商
a?Fz& BE audit 审计；核数
1y [~xxgE Audit Commission 审计署
R|Bi%q|4P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t@lTA>;U@ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
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AvEo audit review 帐目审查
rY Puo Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n. N0Nhd audited account 审计帐目；经审计的帐目
Kc]
GE#~g audited annual account 经审计的周年帐目
r9}(FL /)b audited balance sheet 经审计的资产负债表
fR;[??NH auditor 核数师；核数主任；审计师
:H itx auditor's certificate 核数师证明书；审计师证明书
x s6 !NY auditor's report 核数师报告；审计师报告
S~ckIN] Aussie bond 澳元债券
&:d `Pik6 austerity budget 紧缩预算
_Iy)p{y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
oSYJXs Australia All Ordinaries Index 澳洲所有普通股票指数
]p( es,[ Australian Dollar [AUD] 澳元
C A|W4f} Australian Options Market 澳大利亚期权市场
/!&eP3^ Australian Securities Commission 澳洲证券事务监察委员会
G@rh/b<$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xPF.c,6b4= Australian Stock Exchange 澳大利亚证券交易所
}c9RDpjh~ Austrian Schilling [ATS] 奥地利先令
0 Q> authentication 认证；鉴证
FFwu$S6e authority to purchase 委托购买证；委购书
:p<:0W2! authorization 认可；核准；授权；授权书
/3 L4K authorization by direction 指示授权
4UL"f<7 T authorization by instruction 指令授权
l-IA Q!d authorization by warrant 令状授权
Tw/7P~* authorization of unit trust 单位信托的认可
2bXCFv7} authorized agent 指定代理人
3NwdE/x\ authorized capital 法定资本
N["M "s(N authorized clerk 出市员
siuDg,uqK5 authorized dealer 认可交易商
U>b.MIBX authorized financial institution 认可财务机构
3KD:JKn^ authorized fund 认可基金
sFfargl authorized fund house 获授权的基金公司；认可基金公司
\SmYxdU'> authorized institution 认可机构
T;kh+ i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ktuv
a3=>N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pTQ7woj} authorized insurer 获授权保险人；获认可承保人
_N uHz authorized investment 特准投资项目
2MXg)GBcU> authorized person 获授权人
R,!a X"]| authorized representative 获授权代表
_B 4 N2t$ authorized share capital 法定股本
Ey& A\ automated quotation system 自动报价系统
gv jy'Rm Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>0N$R|B& 自动交易系统〔香港期货交易所有限公司〕
L!5="s[} automatic adjustment mechanism 自动调整机制
F ww S[ 3 automatic adjustment system 自动调整系统
J=t}N+:F`b Automatic Clearing House 自动票据交换所
hsw s7sH automatic exchange rates accumulation system 自动化汇率累集系统
*bcemH8f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OlW5k`B automatic teller machine [ATM] 自动柜员机
X|TGM autopay 自动转帐
SX? hu|g_r available assets 可用资产
`sdbo](76 available fiscal reserve 现存财政储备
U z)G Y available profit 可用利润
0rDQJCm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<aMihT)dd average 平均；平均数；海损
's8LrO(= average basic salary 平均基本薪金
wXeJjE%j:3 average consumer expenditure 平均消费开支；一般消费开支
=6'D/| 3 average cost 平均成本
$xcU*?=K average cost of land production 增辟土地平均成本
O[} 2 average daily turnover 平均每日成交额
>\ Iy <M average daily wage rate 平均每日工资率
Em<J{`k6 average expenditure pattern 平均开支模式
5n2}|V$VqP average growth rate 平均增长率
a,t]> z95 average net fixed assets 固定资产平均净值
t(^Lh.<a average of relatives 相对价格平均数
{y!77>Q/ average price 平均价格
rj eKG-Z@ average propensity to consume 平均消费倾向；一般消费倾向
:n}t7+(>U average propensity to save 平均储蓄倾向；一般储蓄倾向
UD'e%IVw average rate 平均率
f,+ONV]5Tt average revenue 平均收入；平均收益
(aq^\#9btO average stock 平均库存；平均存货
y9GaxW* & average yearly rent 平均年租
L# T`h}1Z avoidance of double taxation 避免双重课税
6:bvq?5a5 avoidance of tax 避税
