A:
5[X%17&t A share Ａ股；甲类股份
cS YCMQ1ro abatement of tax 减税；减扣免税额
2_ u+&7 ABN AMRO Bank N.V. 荷兰银行
Z ;rM@x above-the-line expenditure 线上项目支出；经常预算支出
H *k\C above-the-line receipt 线上项目收入；经常预算收入
KH?6O%d ABSA Asia Limited 南非联合亚洲有限公司
PRiE2Di2S absolute change 绝对数值变更
kZ@UQ {>` absolute expenditure 实际开支
${z #{c1 absolute guideline figure 绝对准则数字
MMKN^a"GA absolute interest 绝对权益
sjLMM_' absolute order of discharge 绝对破产解除令
+|dL R*s absolute profit margin 绝对利润幅度
~
2Hw\fx absolute value 实值；绝对值
HN367j2 e absolutely vested interest 绝对既得权益
]QJ 5JtD- absorbed cost 已吸收成本；已分摊成本
7c(j1:Ku - absorption 吸收；分摊；合并
&_ : 9.I 1 absorption rate 吸收率；摊配率；分摊率
p:n l4O/ ACB Finance Limited 亚洲商业财务有限公司
0/ 33Z Oc acceptable form of reciprocity 合理的互惠条件
8Pd9&/Y acceptable rate 适当利率；适当汇率
p%*s3E1.D acceptance agreement 承兑协议
dh6kj-^;Cf acceptance for honour 参加承兑
&AxtSIpucP acceptor 承兑人；接受人；受票人
Ewkx4, `Ff acceptor for honour 参加承兑人
"AjC2P] , accident insurance 意外保险
i9Bh<j>:J Accident Insurance Association of Hong Kong 香港意外保险公会
j"~"-E(79 accident insurance scheme 意外保险计划
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v accident year basis 意外年度基准
R ICm$, accommodation 通融；贷款
M.dX ;iM< accommodation bill 通融票据；空头票据
^g(qP tQ accommodation party 汇票代发人
o%j?}J7y account balance 帐户余额；帐户结余
\='LR!_ account book 帐簿
JL#LCU
? account collected in advance 预收款项
@H p%4$= account current book 往来帐簿
x[TLlV:{ account of after-acquired property 事后取得的财产报告
pJe!~eyHm account of defaulter 拖欠帐目
S+.>{0!S" account payable 应付帐款
#J/RI[a account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ig!0 A }f account receivable 应收帐款
zMp vS rc account receivable report 应收帐款报表
_XP}f x7$C account statement 结单；帐单；会计财务报表
u*%mUh account title 帐户名称；会计科目
L9e<hRZ$ accountant's report 会计师报告
Jf= V< Accountant's Report Rules 会计师报告规则
#]1 jvB accounting and auditing procedure 会计与审计程序；会计与核数程序
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xk Accounting Arrangements 《会计安排》
%pxJ2 7Q accounting basis 会计基础
rlh:| #GTJ accounting by Official Receiver 破产管理署署长呈交的帐目
iTdamu`L Accounting Circular 《会计通告》
kw z6SObQ accounting class 会计类别
`,~'T [ accounting date 记帐日期；会计结算日期
T $0)un accounting for money 款项核算
A405igF Accounting Officer 会计主任
a Tm R~k accounting period 会计报告期；会计期
ML|?H1m> accounting policy 会计政策；会计方针
UZFs ]z!,k accounting practice 会计惯例
:!t4.ko accounting principle 会计准则
Bt")RG accounting record 会计记录
pe,y'w{ accounting report 会计报告
aO}hE 2] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xC9?rLUZ Accounting Society of China 中国会计学会
O{ 3X`xAf accounting statement 会计报表
]Kjt@F"; accounting system 会计制度；会计系统
J?#vL\8 accounting transaction 会计事项；帐务交易
7 wW x 8 accounting treatment 会计处理
5V (#nz accounting year 会计年度
LFi{Q{ E) accretion 增值；添加
<f:(nG j accrual 应计项目；应累算数目
3r[F1z2B accrual basis 应计制；权责发生制
V[%IU'{: accrual basis accounting 应计制会计；权责发生制会计
,< P"\W accrue 应累算；应计
yph@H !@ accrued benefit 应累算利益
aJ=)5%$6kc accrued charges 应计费用
`Mg3P_}= accrued cumulative preference share dividend 应累算的累积优先股股息
l v:GiA"X accrued expenses 应累算费用
'z}9BGR ! accrued interest payable 应付利息；应计未付利息
ZaaBg accrued interest receivable 应收利息；应计未收利息
4w9=z, accrued right 累算权益
/,~]1&?}1 accruing profit 应累算的利润
,f)+| ?wz accumulated fiscal reserve 累积财政储备
X6B, Mply accumulated profit 累积利润；滚存溢利
]vR
Ol. accumulated reserve 累积储备
ex~"M&^ accumulation of surplus income 累积收益盈余
32 j){[PL3 acquired assets 既得资产
0 5?`W&:9 acquisition 收购；购置；取得
F> Ika=z, acquisition cost 购置成本
8VU(+%X acquisition expenses 购置费用
WQCnkP acquisition of 100% interest 收购全部股权
JDa_;bqL acquisition of control 取得控制权
POl-S<QV acquisition of fixed assets 购置固定资产
y[Dgyt acquisition of shell “买壳”
s =:LS acquisition price 收购价
h5l_/v d act of God 天灾
ZR=i*y acting partner 执事合伙人
jT0iJ?d,! active market 买卖活跃的市场；交投畅旺的市场；旺市
%/\sn<6C} active partner 积极参与的合伙人
G2n. NW#d4 active trading 交投活跃
dzbbFvG actual circulation 实际流通
:8bq0iqsV actual cost 实际成本
80%"2kG actual expenditure 实际开支；实际支出
x{!+ 4W;S actual income 实际入息；实际收入；实际收益
v h)CB8 actual market 现货市场
XD6Kp[s actual price 现货价；实际价格
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^^;30 actual profit 实际利润
->{ \7|^ actual quotation 实盘；实际价位；实际报价
EGv]K| actual year basis 按实际年度计算
)!V J\ actuals 实货
$ SA
@ " actuarial investigation 精算调查
(aJ$1bT=T actuarial principle 精算原则
:rufnmsP<U actuarial report 精算师报告
0wqw5KC Actuarial Society of Hong Kong 香港精算学会
YsCY~e & actuarial valuation 精算师估值
daA&!vnbH* actuary 精算师
,'Y KL", ad referendum agreement 暂定协议；有待覆核的协定
Kn1u1@&Xd ad valorem duty 从价税；按值征税
ZBU< L+# ad valorem duty system 从价税制
kda*rl~c ad valorem fee 从价费
u#u/uS " ad valorem tariff 从价关税
IAb.Z+ig additional allowance 额外免税额
.& b c3cW additional amount for unexpired risk 未过期风险的额外款额
o:5mgf7 additional assessable profit 补加应评税利润
G] xN #O; additional assessment 补加评税
,f ?B((l additional commitment 额外承担
>#S}J LZ additional commitment vote 额外承担拨款
7|Wst)_~ j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h0 %M+g additional dependent parent allowance 供养父母额外免税额
D=D.s)ns* additional provision 额外拨款
$@^\zg1n additional stamp duty 附加印花税
w0yzC0y Bk additional tax 补加税罚款；补加税款
Xe`$SN M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^f(El(w adjudged bankrupt 被裁定破产
K4|fmgcy. adjudicated bankrupt 裁定破产人
ebL0 cK? adjudication fee 裁定费；评定印花税额手续费；评估契据费
g=v'[JPd
adjudication of bankruptcy 裁定破产；宣告破产
&,Rye Q adjudication of insolvency 裁定无力偿还债务
7?_g m>]a adjusted actual 经调整的实数；调整后的实数
i 28TH
Jh adjusted current assets 经调整的流动资产；调整后的流动资产
K ",Xe> adjusted figure 经调整的数字；调整后的数额
v?nGAn adjusted liabilities 经调整的负债；调整后的负债
%,S:^Rvv adjusted loss 经调整的亏损；调整后的亏损
=b )!l9TX 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
8&+u+@H
adjusted profit 经调整的利润；调整后的利润
$mq+/|bn adjusted surplus 经调整的盈余额；调整后的盈余额
MfI+o<{r adjusted value 经调整的价值；调整后的价值
.VmRk 9Z adjustment 调整；修订；理算〔保险〕
*fy aAv adjustment centre 调剂中心
,5~ C($-t adjustment lag 调整过程的时间差距；调整时差
+WR'\15u adjustment mechanism 调整机制
f@Ve,i adjustment of loss 亏损调整
g[ @Q iy adjustment process 调整过程；调整程序
D 7thLqA adjustment range 调整幅度
ei]Q<vT6 administered exchange rate 受管制汇率
8ce'G"
b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\:JY[s/ administration expenses 行政费用
r_rdd}=b' administration fee 手续费；行政费
)g-0b@z!n administration in bankruptcy 破产管理
voP #}fD administration order 遗产管理令
t > 64^nS administrator 管理人；遗产管理人
.[:WMCc\ administrator of the estate 遗产管理人
97>|eDc Y admission of debt 债项承认书
XTb .cqOC admission of proof 接纳债权证明
-4J.YF> advance 放贷款项；垫付款项；预支款项；预付款项
a9 S&n5 advance account 暂支帐目；预付款帐户
TEK#AR advance compensation 预付补偿金
Z]Z&PbP advance from shareholder 股东垫款
\`/ P* advance pending reimbursement 预支以待日后付还
fgo3Gy*# advanced economy 先进经济体系
CRzLyiRvU& advancement 预付；预付财产
7D8 pb0`;J advances warrant 垫款令
"6%q i qt advancing 贷出
=zp{ ^mC adverse balance 逆差
"x:- #2+h adverse exchange 逆汇
h,fahbH - advertisement addressed to shareholders 在报章刊登的致股东通告
:Xx7':5 advice for collection 托收通知书
-=u9>S)!c advice of drawing 提款通知书；汇票通知书
o/RGz PR advice of payment 付款通知
^#w9!I{4. Advisory Committee [Securities and Futures Commission]
JV2[jo}0 N 谘询委员会〔证券及期货事务监察委员会〕
`X =[ m> Advisory Committee on Diversification 经济多元化谘询委员会
s9u7zqCF affidavit 誓章；遗产申报誓章
>k}Kf1I affidavit of no receipt 述明无收款的誓章
}g 2l
ni affiliate 联号；联营公司；附属公司
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(ck4 affiliated company 附属公司；联号；联营公司
S =sL: FC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ZM =eiJZ affordability 负担能力
^zG!Z: E African Development Bank [AfDB] 非洲开发银行
IMy!8 $\u after-acquired property 事后取得的财产
"zIQ(|TL?d after-hours dealing 市后交易
q.ppYXJUXi after-tax profit 税后盈利；税后利润；税后溢利
` + Mva agency agreement 代理协议
!83 N#Y_Mz agency expenses 代理机构的开支
UrS %t>6k agency fee 代理费
WL\*g] K4 Agency Law 《代理法》
PDh! B _ + agent 代理人；承销人
[S.zWPX9{ agent of company 公司代理人
Sc]h^B^7 agent's fee 代理人费；经纪费
@Js@\)P79 aggregate 总计；总数；总体数字
S .C7%XU aggregate amount 总款额；总额
) Z:maz aggregate assets and liabilities 总体资产与负债
OtT*)8*c aggregate at constant price 按固定价格计算的总体数字
|;C;d"JC2 aggregate demand 总需求
THwq~c' aggregate gross position 总持仓量
Pn }oSCo aggregate limit 总限额
Qeq=4Nq aggregate of salaries tax 合计薪俸税
RHt~:D3* aggregate performance 总体表现；总体业绩
FlH=P qc aggregate supply 总体供应
T(kG"dz aggregate surplus 总盈余
7: C2xC aggregate total 整体总额
;Q lb].td aggregate value 总值；合计价值
) d=&X|S> aggregated basis 合计基准
Ao *{#z aggregated net chargeable income 合计应课税入息实额
'GZ, aggregation 合并计算；合计；总和
E3_ 5~> aggregation of incomes of husband and wife 夫妇入息合并计算
~~,#<g[ aggregation of property 财产的总和
n4AQ agio 差价；贴水
ab_EH}j1\q 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》
vb\R~%@T, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f(-3d*g 《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》
V#DNcF~v]f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O ;#0Yg 《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》
4Rl~7| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v) !^%D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H]0 (GLvH agreement for a settlement 授产协议
H)+w kR!~ agreement for assignment 转让协议
| e&hm
~R1 agreement for sale 售卖协议；买卖协议
Hn?v /3 agreement for sale and purchase 买卖协议
xl@ agreement for the payment of interest 支付利息协议
~</H>Jd agreement for the repayment of money 还款协议
<QK2Wc_}-" agreement of reinsurance 再保险协议
oJ 0
# U Agricultural Bank of China 中国农业银行
w 1 O) air passenger departure tax 飞机乘客离境税
qd
[Z\B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UO>S2 u airport tax 机场税
RJOyPZ] alcohol duty 酒精税
P76QHBbl alienation 让与；让渡；转让
"3a_C,\ alimony 生活费；赡养费
VZU@G)rd All Ordinaries Index [AOI] 所有普通股指数
m\| ie8 all risks 全险；综合险
RLF]Wa, All Sales Record for Stock Market 《股票市场成交报告》
Zu^J X/um Allied Capital Resources Limited 新联财务有限公司
EMS$?"K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y &*nj`n allocation letter 拨款信件
kc" SUiy/ allocation of fund 分配款项；预留款项
_
3jY,* allocation of profit 利润分配；溢利分配
onUF@3V allocation warrant 拨款令
ZOHGGO]1M allotment 分配；配股
F:2V; allotment notice 股份配售通知；配股通知
}?%5Ae7l, allotment of shares 股份分配
r1xhplHH@ allowable 可获宽免；免税的
}{) >aJ allowable business loss 可扣除的营业亏损
K1fnHpK allowable expenses 可扣税的支出
-Wl79lE allowance 免税额；津贴；备抵；准备金
H?'t>JX allowance for debts 债项的免税额
U\tu jK1 allowance for depreciation by wear and tear 耗损折旧免税额
nnnq6Z} allowance for funeral expenses 殡殓费的免税额
d-$/C| J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JwmH_nJ( allowance for repairs and outgoings 修葺及支出方面的免税额
4kf8Am( allowance to debtor 给债务人的津贴
P:HmT alteration of capital 资本更改
K2pW|@~U alternate trustee 候补受托人
!bIhw}^C* amalgamation 合并
r(/ +-
t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!W45X}/o ambit of charges 征税范围；收费范围
q*K.e5"' amended valuation 经修订的估值
o[K,( American Commodities Exchange 美国商品交易所
|1"n\4$ American Express Bank Limited 美国运通银行
{o.i\"x; American Stock Exchange 美国证券交易所
+#
tmsv]2 amortization 摊销
1bJrEXHXy amount due from banks 存放银行同业的款项
#ZpR. $`k amount due from banks abroad 存放海外银行同业的款项
7-MkfWH2b6 amount due from holding companies 控股公司欠款
x-=qlg&EI amount due from local banks 存放本港银行同业的款项
dy2<b+ .. amount due to banks 银行同业的存款
SH M@H93 amount due to banks abroad 海外银行同业的存款
<bgFc[Z amount due to holding companies 控股公司存款
S9S%7pE amount due to local banks 本港银行同业的存款
xy1R_*.F^T amount due to outport banks 外埠银行同业的存款
y [sO0u\ amount for note issue 发行纸币的款额
G>c:+`KS amount of bond 担保契据的款额
,hXhcfFl amount of consideration 代价款额
i@#fyU)[G amount of contribution 供款数额
$"]*,=-X amount of indebtedness 负债款额
<Yy|.=6 D amount of principal of the loan 贷款本金额
y j C@ amount of rates chargeable 应征差饷数额
:/'oh]T| amount of share capital 股本额
=GSe$f? amount of sums assured 承保款额
5IiZnG u amount of variation 变动幅度
6.g k6 amount of vote 拨款数额
dgM@|&9*m amount payable 应付款额
*4| ]=yPU amount receivable 应收款额
_+ 2Jc}Yf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|4|j5<5 analysis 分析
`%S#XJU ancillary risk 附属风险
l^E)XWd annual account 周年帐目；周年帐目报表；年度决算；年结
c0 u1L@tj annual accounting date 年结日期
+yo1&b R/ annual allowance 每年免税额；年积金；年度津贴；年津
= F"vL annual balance 年度余额
$fl+l5?9 annual disposable income 每年可动用收入
a EmL f annual estimates 周年预算
,f W%Qv annual fee 年费
ORP-@-dap annual general meeting 周年大会
% /Y; annual growth rate 年增率；每年增长率
OtFGo 8 annual long-term supplement 长期个案每年补助金
&i?>mt annual pensionable emolument 可供计算退休金的年薪
zsuXN * annual report 年报
wW+@3bPl Annual Report on the Consumer Price Index 《消费物价指数年报》
$ z 5 annual return 周年报表；周年申报表；每年报税表格
eJwHe G Annual Return Rules 《周年报表规则》
}:a:E~5y annual review of consumer prices 每年消费物价回顾
8 [ xl3= annual roll-forward basis 逐年延展方式
8xN+LL'T{ annual salary 年薪
]:r6 annual statement 年度报表；年度决算表
g<$q#l~4xH Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
TQ g~I/ annuitant 年金受益人
% #$K P annuity 年金
U[t/40W}P annuity contract 年金合约
xb~8uD5 annuity on human life 人寿年金
@j|=M 7B antecedent debt 先前的债项
j0+l-]F- ante-dated cheque 倒填日期支票
E|v9khN(]. anticipated expenditure 预期开支
XPQY *.l&. anticipated net profit 预期纯利
p?XVO# anticipated revenue 预期收入
(N
:vDq' anti-inflation measure 反通货膨胀措施
.DG`~Fpk anti-inflationary stance 反通货膨胀立场
UY$Lqe~ apparent deficit 表面赤字
7 F @#6 apparent financial solvency 表面偿债能力
tzV^.QWm apparent partner 表面合伙人
cHjnuL0fsy application for personal assessment 个人入息课税申请书
Ek%mX" application of fund 资金应用
XlDN)b5v{ application to release as liquidator and to destruct the books of accounts and documents
Vx*O^cM 申请免除清盘人职务及毁灭帐簿与文件
].r~?9'/ appointed actuary 委任精算师
{IA3`y~ appointed auditor 委任核数师；委任审计师
ztb?4f q6) appointed trustee 委任的受托人
^'ac |+ appointer 委任人
e'0BP,\f_} apportioned pro rata 按比例分摊
|Pj]sh[^Y apportionment 分配；分摊
? 0J&U4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c$#7Kp4 apportionment formula 分摊方程式
-#<AbT apportionment of estate duty 遗产税的分摊
rK} = <R appraisal 估价；评估
3P2x%G p appreciable growth 可观增长
C
5
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Q .Xs%{B appreciable increase 可观增长
LZH~VkK@m} appreciation 增值；升值
'K* . ?M appreciation against other currencies 相对其他货币升值
]L{diD 2G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)]M,OMYq - appreciation tax 增值税
_-5| " oJ appropriation 拨款；拨用；拨付
] CxD m appropriation account 拨款帐目
zSo(+ D
&[ Appropriation Bill 拨款法案
o4F( X0 appropriation-in-aid system 补助拨款办法
ALXie86a8 approved assets 核准资产
9mRP%c#( approved basket stock 认可一篮子证券
KI Xp+Z approved budget 核准预算
]wm<$+@ approved charitable donation 认可慈善捐款
bAS/cuZs approved charitable institution 认可慈善机构
Jy?; < approved currency 核准货币；认可货币
?8]g&V approved estimates 核准预算
B3g # ) approved estimates of expenditure 核准开支预算
7*\Cf qrU approved overseas insurer 核准海外保险人
n5>OZ3 E@ approved overseas trust company 核准海外信托公司
HP2J`> oo approved pooled investment fund 核准汇集投资基金
c.4WwzK approved provident fund scheme 认可公积金计划
IF'Tj`yD approved provision 核准拨款
DrA\-G_7 approved redeemable share 核准可赎回股份
(j?ckah%V approved regional stock 认可地区性证券
v@ifB I approved retirement scheme 认可退休金计划
0"J0JcFX approved subordinated loan 核准附属贷款
BDfJ arbitrage 套戥；套汇；套利
Ym|%ka arbitrageur 套戥者；套汇者
qN\? c W' arbitrary amount 临时款项
tg6iHFa arrangement 措施；安排；协定
]@{l<ExP arrears 欠款
9oQ$w?=#$ arrears of pay 欠付薪酬
PT39VI
= arrears of revenue 逾期未收税款；逾期未收的帐项
)0?u_Z]w9 articles of association 组织章程；组织细则；组织章程细则
-]<<}@N F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Nbb2 wr9A ascertainment of profit 确定利润
%Hu?syo "Asia Clear" “亚洲结算系统”
AjD? _DPc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,s`4k?y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P"f4`q
Asian Development Fund [ADF] 亚洲发展基金
#Oi{7~ Asian dollar bond 亚洲美元债券
w8}jmpnI Asian dollar market 亚洲美元市场
) m_q2xV Asian dollar rate 亚洲美元利率
|'qvq /#^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/(8"9Sfm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:Lu 9w0>f asked price 沽盘；喊价；索价；卖方报价
#5%ipWPHb assessable income 应评税入息
YHzP/&0 assessable loss 应评税亏损
U%)-_
*`z assessable profit 应评税利润
$O_{cSKg7 assessable value 应评税值
ftxy]N LF assessed profit 估定利润
P:%r3F assessed value 经评估价值
d.yATP assessment 评税；评定；估价；评税单
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>xvE| assessment number 评税编号；估价编号
]w_JbFmT assessment of additional tax 补加税评税
x S r jN assessment of performance 业绩评估；实绩评价
Y_nl9}&+C0 Assessor 评税主任
(f;.`W asset price bubbles 资产价格泡沫
. ZP$, asset-backed securities 具资产保证的证券
MO@XbPZB assets accretion 资产增值
{Y|?~h a# assets and liabilities 资产与负债
,!dVhG# assets betterment statement 资产递增表；资产改进表
3b[.s9Q assets lending 实物放款；有抵押贷款
K_F"j!0 assets of the company passing on the death 死者去世时转移的公司资产
GIhX2EvAS assets pledged as security for liabilities 用作负债抵押的资产
5Nl?Km~ assets portfolio 资产投资组合
=[,EFkU?B assets price 资产价格
MdhD "Q assets quality 资产质素
Q zp!)i assets realization 资产变现
RQ;w$I\ assets refinancing arrangement 资产再集资安排
I%l2_hs0V assets securitization 资产证券化
A|YiS wyy assets situated outside Hong Kong 在香港以外地方的资产
(_]D\g~ assets stripping 削减资产；拆卖资产
f4Ob4ah!( assets value 资产值
%UlgG 1?A assignee 承让人
35J VF*z assignment 转让；转让书；转让契
CbwQbJ/v7 assignment of interest 权益转让
Pk>S;KT. assignment of letters patent and trade mark 专利证书及商标转让
.d6b ? t assignment of property 物业转让；物业转让书
.uSVZqJ7 assignment right 转让权
_Kbj?j assignor 转让人
Clb7=@f associate 有联系的人；有关连人士；相联者；合伙人；联系人
Nq1YFI>W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,P%i%YPj associate member 附属会员
hP}-yW6] associated body corporate 相联法人团体
5zOC zm associated company 相联公司；联属公司
mt~E&Z(A associated corporation 相联法团
E24j(> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i.{.koH< 公认会计师公会〔英国〕
6O_l;A[=1 Association of Futures Exchange Brokers 香港期货经纪协会
NOmFQ)/ & Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nNf*Q
r%Z association of underwriters 承保人组织
*7w!~mn[m assumption of control 接管
aNBwb9X assurance 担保；保险；转易；转易书
B=~uJUr assurance of interest 权益的转易
=b, m3 1 at 19XX price 按一九ＸＸ年价格计算
0g9y4 z{H at a discount 按赔价计算；按贴水价格计算；打折扣
=]S,p7* 7 at a premium 按溢价计算；按升水价格计算
B(f_~ ] at call 通知付款；按通知
+j %y#_~ at constant market price 按固定市价计算
A7 6H M@Q at constant price 按固定价格计算
%aV~RB# at cost 按成本计算
^1y D&i'q at current market price 按当时市价计算；按现时市价计算
! %[fi[p at current price 按当时价格计算；按现时价格计算
h j}P L at factor cost 按要素成本计算；按生产要素成本计算
j2%fAs< at money-of-the-day price 按付款当日价格计算
@}2EEo# at or better 按指定或较佳价位〔买卖指令〕
51tZ:-1 ! at par 按面值计算；平价
gVrfZ&XF84 at sight 见票即付
!h jF"Pa at the close 按收市盘
KciN"g|X at the opening 按开市盘
|h&Z. attestation 见证；见证条款
yb,X
}"Et at-the-money option 平价期权
`{ m,&[ n attorney 受权人；受托代表人
%j/pln& attornment 新拥有人承认书
KcUR
/o5K attributable profit 可归属利润
X]o"4#CQIX attributable share value 可归属股份价值
a?xZsR Auckland Stock Exchange 奥克兰证券交易所
P EMBh?)g auction 拍卖
dL_9/f4 auctioneer 拍卖商
\_YDSmjy audit 审计；核数
wbvOf X Audit Commission 审计署
ksTK'7* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4)8e0L*[B? 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〕
G;d3.ml/aZ audit review 帐目审查
~nb(e$?N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m2P&DdN[ audited account 审计帐目；经审计的帐目
[b_qC' K[ audited annual account 经审计的周年帐目
E]}_ hZU audited balance sheet 经审计的资产负债表
t1G__5wp auditor 核数师；核数主任；审计师
M| Nh(kvH auditor's certificate 核数师证明书；审计师证明书
9kB R /{ auditor's report 核数师报告；审计师报告
A!Tm[oqu Aussie bond 澳元债券
*(qj!U43 austerity budget 紧缩预算
=dsEt\
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[%O f Australia All Ordinaries Index 澳洲所有普通股票指数
pRzL}-[/v Australian Dollar [AUD] 澳元
nM ?Nf} Australian Options Market 澳大利亚期权市场
Lz!JLiMEET Australian Securities Commission 澳洲证券事务监察委员会
@|5B}%! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ioEjbqD< Australian Stock Exchange 澳大利亚证券交易所
?^2nrh,n+ Austrian Schilling [ATS] 奥地利先令
q!W=U8` authentication 认证；鉴证
hC9EL=
A authority to purchase 委托购买证；委购书
?z2! ? authorization 认可；核准；授权；授权书
'1(6@5tyWk authorization by direction 指示授权
mH V{9J authorization by instruction 指令授权
R:3=!zav authorization by warrant 令状授权
IRueq @4 authorization of unit trust 单位信托的认可
g5RH:]DV authorized agent 指定代理人
KMK8jJ authorized capital 法定资本
|f/Uzd ~ authorized clerk 出市员
{9X mFa authorized dealer 认可交易商
dPb n[*: authorized financial institution 认可财务机构
F q_>}k@fI authorized fund 认可基金
axDa&7% authorized fund house 获授权的基金公司；认可基金公司
>rJ**y authorized institution 认可机构
&]GR* a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*X{7m]5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IsSh Ai authorized insurer 获授权保险人；获认可承保人
TZ `Ypi7r authorized investment 特准投资项目
1up p E| authorized person 获授权人
Gz BPI'C authorized representative 获授权代表
,k=8|=aF authorized share capital 法定股本
~#i2re G5 automated quotation system 自动报价系统
!t cz_% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
CBF<53TshR 自动交易系统〔香港期货交易所有限公司〕
lSlZ^.& automatic adjustment mechanism 自动调整机制
Qn P?j& automatic adjustment system 自动调整系统
G+Bk!o Automatic Clearing House 自动票据交换所
'2h y% automatic exchange rates accumulation system 自动化汇率累集系统
2g~ @99` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<QO1Yg7} automatic teller machine [ATM] 自动柜员机
0kN Kt( _ autopay 自动转帐
D4C:% D available assets 可用资产
a
DXaQ available fiscal reserve 现存财政储备
O!^ >YvOh available profit 可用利润
KeRC8mYp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xm 1' average 平均；平均数；海损
#"lb9. _ M average basic salary 平均基本薪金
j*[P\Cm average consumer expenditure 平均消费开支；一般消费开支
v+[S$ { average cost 平均成本
!> D[ Y average cost of land production 增辟土地平均成本
c9o]w8p/ average daily turnover 平均每日成交额
\uZ|2WG` average daily wage rate 平均每日工资率
8|<</v8i average expenditure pattern 平均开支模式
=[&+R9s average growth rate 平均增长率
M nZljB average net fixed assets 固定资产平均净值
o A BrhK average of relatives 相对价格平均数
_)~1'tCs}h average price 平均价格
qp/1 tC` average propensity to consume 平均消费倾向；一般消费倾向
]uMZvAjb average propensity to save 平均储蓄倾向；一般储蓄倾向
Yh!=mW!OY average rate 平均率
Shn=Q average revenue 平均收入；平均收益
vz>9jw:Y average stock 平均库存；平均存货
a!/\:4-uc average yearly rent 平均年租
c;Tp_e@ avoidance of double taxation 避免双重课税
x,]x>Up avoidance of tax 避税
