A:
KZeQ47| A share Ａ股；甲类股份
//aF5 :Y# abatement of tax 减税；减扣免税额
KI+VXH}Y5{ ABN AMRO Bank N.V. 荷兰银行
)(@Hd above-the-line expenditure 线上项目支出；经常预算支出
^4o;$u4R above-the-line receipt 线上项目收入；经常预算收入
?^N3&ukkyo ABSA Asia Limited 南非联合亚洲有限公司
BGfzslK absolute change 绝对数值变更
Km^&<3ch# absolute expenditure 实际开支
3*@5S]] absolute guideline figure 绝对准则数字
!* OJ.W& absolute interest 绝对权益
Q Nl'ZB \ absolute order of discharge 绝对破产解除令
s8h-,@p absolute profit margin 绝对利润幅度
dc rSz4E|> absolute value 实值；绝对值
5+wAzVA absolutely vested interest 绝对既得权益
/S lYm-uQ+ absorbed cost 已吸收成本；已分摊成本
kTvd+TP4 absorption 吸收；分摊；合并
c}0@2Vf absorption rate 吸收率；摊配率；分摊率
+k>.Q0n%m ACB Finance Limited 亚洲商业财务有限公司
c?@T 1h4 acceptable form of reciprocity 合理的互惠条件
b2FO$Os acceptable rate 适当利率；适当汇率
Ggb5K8D* acceptance agreement 承兑协议
S1?-I_t+] acceptance for honour 参加承兑
[#sz WNfU acceptor 承兑人；接受人；受票人
@|tL8 ? acceptor for honour 参加承兑人
LA)[ip4 accident insurance 意外保险
Tq4- wE+ Accident Insurance Association of Hong Kong 香港意外保险公会
5;{H &O9Q accident insurance scheme 意外保险计划
~b2wBs)r accident year basis 意外年度基准
s
S7c! accommodation 通融；贷款
_ :VB}> accommodation bill 通融票据；空头票据
^) s2$A:L accommodation party 汇票代发人
cx0*X* account balance 帐户余额；帐户结余
>HS W]"k account book 帐簿
FJ6u.u account collected in advance 预收款项
`F C( account current book 往来帐簿
5hy""i account of after-acquired property 事后取得的财产报告
ziCHjqT account of defaulter 拖欠帐目
_" w2U q account payable 应付帐款
_Wa. JUbv account payee only [A/C payee only] 只可转帐；存入收款人帐户
s]JF 0584 account receivable 应收帐款
!U~WK$BP account receivable report 应收帐款报表
Ez-[
)44/ account statement 结单；帐单；会计财务报表
82DmG@"s2 account title 帐户名称；会计科目
..R-Ms)k= accountant's report 会计师报告
q+ vx_4 Accountant's Report Rules 会计师报告规则
{7/0< N G accounting and auditing procedure 会计与审计程序；会计与核数程序
c*@E_}C# Accounting Arrangements 《会计安排》
x HhN accounting basis 会计基础
_I v6pNd/ accounting by Official Receiver 破产管理署署长呈交的帐目
6 M*O{f Accounting Circular 《会计通告》
)6J9J+%bi accounting class 会计类别
a)'5Nw9* accounting date 记帐日期；会计结算日期
JQ@E>o7_ accounting for money 款项核算
L#
2+z@g Accounting Officer 会计主任
HZf/CE9T accounting period 会计报告期；会计期
G JqJlgHe accounting policy 会计政策；会计方针
`u&Zrdr , accounting practice 会计惯例
V:c;-)( accounting principle 会计准则
[F6U+1n8e accounting record 会计记录
/x1![$oC0 accounting report 会计报告
OUNd@o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
| ]X Accounting Society of China 中国会计学会
AQiwugs accounting statement 会计报表
LMAE)]N accounting system 会计制度；会计系统
3^6
d]f accounting transaction 会计事项；帐务交易
] A+?EE2/ accounting treatment 会计处理
0PrLuejz accounting year 会计年度
Gnq?"</ accretion 增值；添加
^i}
L-QR accrual 应计项目；应累算数目
l|k`YC x accrual basis 应计制；权责发生制
[6XF=L,! accrual basis accounting 应计制会计；权责发生制会计
_`:1M2= accrue 应累算；应计
\hEN4V[ accrued benefit 应累算利益
3skC$mpJHw accrued charges 应计费用
h9G RI accrued cumulative preference share dividend 应累算的累积优先股股息
N#a$t& accrued expenses 应累算费用
,^ . 88< accrued interest payable 应付利息；应计未付利息
xe`
</ accrued interest receivable 应收利息；应计未收利息
hj.a&% accrued right 累算权益
j?x>_#tIY accruing profit 应累算的利润
<,e+
kL{ accumulated fiscal reserve 累积财政储备
)j0TeE1R accumulated profit 累积利润；滚存溢利
;k>&FWEG accumulated reserve 累积储备
5E zw
~hn accumulation of surplus income 累积收益盈余
5jgR4a*_v acquired assets 既得资产
GfmI<{da acquisition 收购；购置；取得
s p p f acquisition cost 购置成本
9 #MBaO8_" acquisition expenses 购置费用
NP/Gn6fr acquisition of 100% interest 收购全部股权
yU-e3O7 L acquisition of control 取得控制权
"C{}Z acquisition of fixed assets 购置固定资产
r'HtZo$^R acquisition of shell “买壳”
K)DDk9* acquisition price 收购价
z;|A(*Y act of God 天灾
uJC~ LC N acting partner 执事合伙人
n
T{3o;A active market 买卖活跃的市场；交投畅旺的市场；旺市
G2Qlt@.T active partner 积极参与的合伙人
#\ X#w<\? active trading 交投活跃
YH\OFg@7 actual circulation 实际流通
)W;o<:x3 actual cost 实际成本
hM6PP 7XH actual expenditure 实际开支；实际支出
)quM4=u' actual income 实际入息；实际收入；实际收益
_0]S69lp actual market 现货市场
/2=#t-p+ actual price 现货价；实际价格
, P70J b actual profit 实际利润
;kS &A( actual quotation 实盘；实际价位；实际报价
sP;nGQ.eN actual year basis 按实际年度计算
H1QJ k_RL actuals 实货
hPUYyjXPB actuarial investigation 精算调查
o4 K ~ actuarial principle 精算原则
~,oMz<iMV actuarial report 精算师报告
l0PZ`m+;j Actuarial Society of Hong Kong 香港精算学会
4, CXJ2 actuarial valuation 精算师估值
7 /VK# #z actuary 精算师
B"TAjB&
* ad referendum agreement 暂定协议；有待覆核的协定
V@ cM |( ad valorem duty 从价税；按值征税
kT"Kyd ad valorem duty system 从价税制
Py @wJEo ad valorem fee 从价费
$_o-~F2i5 ad valorem tariff 从价关税
U |Jo{(Y additional allowance 额外免税额
R3;T k^5A additional amount for unexpired risk 未过期风险的额外款额
]+X YEv additional assessable profit 补加应评税利润
T" E6y"D additional assessment 补加评税
$o0 iLFIX/ additional commitment 额外承担
zMm#Rhn additional commitment vote 额外承担拨款
-EkWs/'h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T`\x,`
^ additional dependent parent allowance 供养父母额外免税额
VC\ S'z additional provision 额外拨款
mpuq 9 )6 additional stamp duty 附加印花税
pgI^4h additional tax 补加税罚款；补加税款
C)@y5. G; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>*#1ZB_l adjudged bankrupt 被裁定破产
4E]l{ "k< adjudicated bankrupt 裁定破产人
Sa?ksD2IaB adjudication fee 裁定费；评定印花税额手续费；评估契据费
#h8Sq~0 adjudication of bankruptcy 裁定破产；宣告破产
|)b6>.^ adjudication of insolvency 裁定无力偿还债务
)Ch2E|C?=8 adjusted actual 经调整的实数；调整后的实数
JEahGzO adjusted current assets 经调整的流动资产；调整后的流动资产
;t<QTG J adjusted figure 经调整的数字；调整后的数额
Ma.` A adjusted liabilities 经调整的负债；调整后的负债
O Wjk=u2Lz adjusted loss 经调整的亏损；调整后的亏损
E:JJ3X| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
VY;{/.Sa adjusted profit 经调整的利润；调整后的利润
)vjh~ybZ adjusted surplus 经调整的盈余额；调整后的盈余额
6:Ch^c+IZ adjusted value 经调整的价值；调整后的价值
75"f2; adjustment 调整；修订；理算〔保险〕
ysxb?6 adjustment centre 调剂中心
trPAYa}W adjustment lag 调整过程的时间差距；调整时差
%k-3?%&8 adjustment mechanism 调整机制
Xjo5v*P u adjustment of loss 亏损调整
&]e'KdXF adjustment process 调整过程；调整程序
m?pstuUK( adjustment range 调整幅度
L+Xc-uv["p administered exchange rate 受管制汇率
s \;" X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!sDh4jQ` administration expenses 行政费用
=vQcYa administration fee 手续费；行政费
U3T#6Rptl administration in bankruptcy 破产管理
x }\64 administration order 遗产管理令
xy5lE+E_U administrator 管理人；遗产管理人
h U` wVy administrator of the estate 遗产管理人
@R/07&lBR admission of debt 债项承认书
- 8eoNzut admission of proof 接纳债权证明
x(hE3S #+ advance 放贷款项；垫付款项；预支款项；预付款项
r=5{o 1" advance account 暂支帐目；预付款帐户
y.e^h RKb advance compensation 预付补偿金
uw [<5 advance from shareholder 股东垫款
lD^]\;? advance pending reimbursement 预支以待日后付还
,uo'c_f(e advanced economy 先进经济体系
pP*zq"o advancement 预付；预付财产
T&%ux=Jt advances warrant 垫款令
QrB@cK] advancing 贷出
=Z P%mW&;} adverse balance 逆差
';TT4$(m adverse exchange 逆汇
8P^I TL z% advertisement addressed to shareholders 在报章刊登的致股东通告
6l5:1|8b,! advice for collection 托收通知书
: `-,Lbg advice of drawing 提款通知书；汇票通知书
CN#+U, NZV advice of payment 付款通知
bSfpbo4( Advisory Committee [Securities and Futures Commission]
/tP|b _7O 谘询委员会〔证券及期货事务监察委员会〕
MHh~vy'HB5 Advisory Committee on Diversification 经济多元化谘询委员会
% MrWeYd1 affidavit 誓章；遗产申报誓章
$
et0s;GBv affidavit of no receipt 述明无收款的誓章
M)eO6oX| affiliate 联号；联营公司；附属公司
:n0vQ5a affiliated company 附属公司；联号；联营公司
@6{~05.p
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$^OvhnL/ affordability 负担能力
G B>QK African Development Bank [AfDB] 非洲开发银行
M,/mE~ after-acquired property 事后取得的财产
: YXX8|> after-hours dealing 市后交易
~i~7 n a| after-tax profit 税后盈利；税后利润；税后溢利
#0ETY\}ZD agency agreement 代理协议
.QA }u ,EN agency expenses 代理机构的开支
>#hO).`C agency fee 代理费
GliwY_ Agency Law 《代理法》
xnmmXtk agent 代理人；承销人
jUSmq m' agent of company 公司代理人
7on.4/;M agent's fee 代理人费；经纪费
AWP"b?^G| aggregate 总计；总数；总体数字
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$\wM/ aggregate amount 总款额；总额
M[6:p2u aggregate assets and liabilities 总体资产与负债
Z b1<: [ aggregate at constant price 按固定价格计算的总体数字
c lNkph aggregate demand 总需求
&?q/1vLa aggregate gross position 总持仓量
P"W2( d aggregate limit 总限额
Ag&0wN+jTM aggregate of salaries tax 合计薪俸税
Z?%zgqTXb aggregate performance 总体表现；总体业绩
vH#huZA?7 aggregate supply 总体供应
2
dAB-d:k aggregate surplus 总盈余
xYmxc9)2 aggregate total 整体总额
'7+4`E aggregate value 总值；合计价值
vU767/ aggregated basis 合计基准
8ELCs<xI aggregated net chargeable income 合计应课税入息实额
Olh<, p+x aggregation 合并计算；合计；总和
u /M+u; aggregation of incomes of husband and wife 夫妇入息合并计算
c&Ay gqN aggregation of property 财产的总和
SzjkI+-$: agio 差价；贴水
=K6($|'= 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》
7 T1=q{#M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7cTV?nc 《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》
.ox8*OO< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4"(<X 《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》
#wV8 X`g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fZ*+2 T> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k&,~qoU agreement for a settlement 授产协议
Q K r,g agreement for assignment 转让协议
B oC5E#;G agreement for sale 售卖协议；买卖协议
~S8* t~ agreement for sale and purchase 买卖协议
K#pNe c agreement for the payment of interest 支付利息协议
9 D7+[`r(- agreement for the repayment of money 还款协议
BDR.AZ agreement of reinsurance 再保险协议
~zJ?H<> Agricultural Bank of China 中国农业银行
H^s<{E0< air passenger departure tax 飞机乘客离境税
eD*A ) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wS%Q<uK airport tax 机场税
{&\jW!&n alcohol duty 酒精税
ZuS0 DPS`L alienation 让与；让渡；转让
" x 3lQ alimony 生活费；赡养费
X22[tqg;& All Ordinaries Index [AOI] 所有普通股指数
J/[=p<I) all risks 全险；综合险
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\9:7 All Sales Record for Stock Market 《股票市场成交报告》
J2 'Nd' Allied Capital Resources Limited 新联财务有限公司
>D(R YI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.6`9H 1 allocation letter 拨款信件
X pBj%e: allocation of fund 分配款项；预留款项
Fsif6k=4 allocation of profit 利润分配；溢利分配
L#+ q]j+ allocation warrant 拨款令
]%?YZn<{ allotment 分配；配股
=o& >fw allotment notice 股份配售通知；配股通知
o]; [R allotment of shares 股份分配
L5
veX} allowable 可获宽免；免税的
9983aFam allowable business loss 可扣除的营业亏损
>h k=VyU; allowable expenses 可扣税的支出
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,|xJjh allowance 免税额；津贴；备抵；准备金
>(?9? allowance for debts 债项的免税额
}>VG~u8 allowance for depreciation by wear and tear 耗损折旧免税额
& 8l%T'gd allowance for funeral expenses 殡殓费的免税额
c@ /(B:@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fO0XA"= allowance for repairs and outgoings 修葺及支出方面的免税额
V`bi&1?6\ allowance to debtor 给债务人的津贴
@+ BrgZv` alteration of capital 资本更改
K)Q]a30 alternate trustee 候补受托人
( UU(:/ amalgamation 合并
YRh B RE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;S57w1PbVA ambit of charges 征税范围；收费范围
W!6qqi{ amended valuation 经修订的估值
6y6<JR-V2k American Commodities Exchange 美国商品交易所
ds?v' | American Express Bank Limited 美国运通银行
BbgnqzU American Stock Exchange 美国证券交易所
HmiJ~C_v`: amortization 摊销
XI22+@d6 amount due from banks 存放银行同业的款项
89wU -Aggq amount due from banks abroad 存放海外银行同业的款项
:&:JTa1cv amount due from holding companies 控股公司欠款
.h>8@5/s amount due from local banks 存放本港银行同业的款项
WnGGo ' Z amount due to banks 银行同业的存款
lsy?Ac amount due to banks abroad 海外银行同业的存款
*g[^.Sg amount due to holding companies 控股公司存款
tb$LriN amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款
?ON-+u amount for note issue 发行纸币的款额
/C4^<k\ amount of bond 担保契据的款额
w0C~*fn3l amount of consideration 代价款额
zJ)*Z,7 amount of contribution 供款数额
Up,v D)tG amount of indebtedness 负债款额
Pri`K/ amount of principal of the loan 贷款本金额
#3_*]8K.R amount of rates chargeable 应征差饷数额
o]p|-<I Q amount of share capital 股本额
a v$/Om : amount of sums assured 承保款额
H<}^'#"p amount of variation 变动幅度
~R &;v3 amount of vote 拨款数额
3Ei5pX =g amount payable 应付款额
|j VM&R2s amount receivable 应收款额
e{v=MxO= S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JM\m)RH0 analysis 分析
sRrzp=D ancillary risk 附属风险
V 2i@.@$j annual account 周年帐目；周年帐目报表；年度决算；年结
2c:#O%d( annual accounting date 年结日期
]- 4QNc= annual allowance 每年免税额；年积金；年度津贴；年津
,I_^IitN annual balance 年度余额
JGH60| annual disposable income 每年可动用收入
^pe{ b9c annual estimates 周年预算
`zE}1M%y annual fee 年费
ZG du| annual general meeting 周年大会
K%X^n>O7C annual growth rate 年增率；每年增长率
Jte#ZnP annual long-term supplement 长期个案每年补助金
sSQs#+ &=[ annual pensionable emolument 可供计算退休金的年薪
qq1 - DG annual report 年报
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Annual Report on the Consumer Price Index 《消费物价指数年报》
0#YX=vjX7 annual return 周年报表；周年申报表；每年报税表格
i6 (a@KRY Annual Return Rules 《周年报表规则》
p$x{yz3 annual review of consumer prices 每年消费物价回顾
f4guz annual roll-forward basis 逐年延展方式
1[t=XDz/e annual salary 年薪
y T#{UA^ annual statement 年度报表；年度决算表
,57`D' 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
MiRdX#+Y annuitant 年金受益人
3:f[gV9K annuity 年金
{M?vBg R\B annuity contract 年金合约
fz3 lV annuity on human life 人寿年金
"luR9l,RRE antecedent debt 先前的债项
,s_T pq ante-dated cheque 倒填日期支票
W":PG68 anticipated expenditure 预期开支
j $TwL ; anticipated net profit 预期纯利
%O<%UmR anticipated revenue 预期收入
1& '8Y anti-inflation measure 反通货膨胀措施
XbZ* & anti-inflationary stance 反通货膨胀立场
-Z?Vd!H: apparent deficit 表面赤字
AT\qiznvP apparent financial solvency 表面偿债能力
5zIAhg@o:q apparent partner 表面合伙人
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@%e application for personal assessment 个人入息课税申请书
7oR:1DX w| application of fund 资金应用
Cua%1]"4w application to release as liquidator and to destruct the books of accounts and documents
%c1#lEC2xN 申请免除清盘人职务及毁灭帐簿与文件
d|*"I Fe appointed actuary 委任精算师
\6 93 kQ appointed auditor 委任核数师；委任审计师
B =@ jW z" appointed trustee 委任的受托人
9P<[7 u appointer 委任人
toaYsiIkzW apportioned pro rata 按比例分摊
{ h KjD"? apportionment 分配；分摊
7 lo|dg80 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~-83Q5/[ apportionment formula 分摊方程式
pW]4bx@ E apportionment of estate duty 遗产税的分摊
R+~cl;#G6 appraisal 估价；评估
z 8*8OWM appreciable growth 可观增长
\i[ BP appreciable impact 显着影响
'/I: ^ 9 appreciable increase 可观增长
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``d appreciation 增值；升值
U5] pi +r appreciation against other currencies 相对其他货币升值
,JEbd1Uf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/S\cU`ZVe appreciation tax 增值税
TbehR:B5g appropriation 拨款；拨用；拨付
R <"6ojn appropriation account 拨款帐目
K"V :<a Appropriation Bill 拨款法案
YUdxG/~' appropriation-in-aid system 补助拨款办法
'?Jxt:< approved assets 核准资产
"|m|E/Z-9 approved basket stock 认可一篮子证券
sgr=w+",Q approved budget 核准预算
IAOcKQ 3 approved charitable donation 认可慈善捐款
e2C<PGUUB approved charitable institution 认可慈善机构
/"ymZI!k\ approved currency 核准货币；认可货币
XTDE53Js& approved estimates 核准预算
t +nRw?Z approved estimates of expenditure 核准开支预算
|7^^*UzSK: approved overseas insurer 核准海外保险人
6TH!vuQ1( approved overseas trust company 核准海外信托公司
?R5'#|EyX approved pooled investment fund 核准汇集投资基金
D0;tcm.$ approved provident fund scheme 认可公积金计划
~B$b)`* approved provision 核准拨款
ap}5ElMR approved redeemable share 核准可赎回股份
#' hL b approved regional stock 认可地区性证券
LihjGkj\g approved retirement scheme 认可退休金计划
> 4oY 3wk8 approved subordinated loan 核准附属贷款
&&L"&Rc arbitrage 套戥；套汇；套利
s~},y ]YV arbitrageur 套戥者；套汇者
vRPS4@9' arbitrary amount 临时款项
X;! D};;M arrangement 措施；安排；协定
!CjqL~ arrears 欠款
P= H+ # arrears of pay 欠付薪酬
!~lW3 arrears of revenue 逾期未收税款；逾期未收的帐项
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nt0dc articles of association 组织章程；组织细则；组织章程细则
!6w{(Rc(C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
a-n4:QT ascertainment of profit 确定利润
Pj7gGf6v "Asia Clear" “亚洲结算系统”
Oe1 t\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6(sIYZ2yq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 3.E0@$ Asian Development Fund [ADF] 亚洲发展基金
J -Qh/d%] Asian dollar bond 亚洲美元债券
uv4 _: Asian dollar market 亚洲美元市场
HBLWOQab Asian dollar rate 亚洲美元利率
r dj@u47 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|t\|:E>" } Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7SI)1_%G asked price 沽盘；喊价；索价；卖方报价
W'_/6_c$! assessable income 应评税入息
;Mj002.\G assessable loss 应评税亏损
s0{
NsK> assessable profit 应评税利润
dm R3Y.\jd assessable value 应评税值
vW' 5 ` % assessed profit 估定利润
<?$kI>Ot assessed value 经评估价值
za,2r^ assessment 评税；评定；估价；评税单
Q :S\0cI0 assessment number 评税编号；估价编号
N"DY?6 assessment of additional tax 补加税评税
=LZ>s u assessment of performance 业绩评估；实绩评价
B[NJ^b| Assessor 评税主任
Q?;C4n4]l asset price bubbles 资产价格泡沫
xaXV ^ZM3 asset-backed securities 具资产保证的证券
7;HUE!5,^l assets accretion 资产增值
i+~QDo (Pi assets and liabilities 资产与负债
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d4 t assets betterment statement 资产递增表；资产改进表
'\*A"8; h assets lending 实物放款；有抵押贷款
,0T)Oc|HL/ assets of the company passing on the death 死者去世时转移的公司资产
tE!'dpG5) assets pledged as security for liabilities 用作负债抵押的资产
X Usy.l/ assets portfolio 资产投资组合
3t assets price 资产价格
!C7<sZ`C assets quality 资产质素
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X/tt assets realization 资产变现
?;8M^a/ assets refinancing arrangement 资产再集资安排
ida*]+ ~ assets securitization 资产证券化
+)-d_K.(k assets situated outside Hong Kong 在香港以外地方的资产
Lr M}?9' assets stripping 削减资产；拆卖资产
w2 )/mSnu assets value 资产值
1PU*:58[ assignee 承让人
yQS04Bl] assignment 转让；转让书；转让契
H!JWc'(<$ assignment of interest 权益转让
fjkT5LNx k assignment of letters patent and trade mark 专利证书及商标转让
k
E_ky) assignment of property 物业转让；物业转让书
(^S5 Sc = assignment right 转让权
L; C|ow^c assignor 转让人
5}SXYA} associate 有联系的人；有关连人士；相联者；合伙人；联系人
<t6 d)mJ % Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A}eOR=E associate member 附属会员
^%zNa6B L associated body corporate 相联法人团体
pU[K%@sC associated company 相联公司；联属公司
")\ *2d associated corporation 相联法团
[Ye5Y? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7h1"^} M& 公认会计师公会〔英国〕
;5RIwD Association of Futures Exchange Brokers 香港期货经纪协会
tnRJ#[Io Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'X ~A b association of underwriters 承保人组织
/ T#o<D assumption of control 接管
</hR!Sb] assurance 担保；保险；转易；转易书
> ;.* assurance of interest 权益的转易
h~.V[o 7= at 19XX price 按一九ＸＸ年价格计算
}u7D9_KU at a discount 按赔价计算；按贴水价格计算；打折扣
#?5VsD8 at a premium 按溢价计算；按升水价格计算
_pW 'n=}R at call 通知付款；按通知
/]l f>\x1 at constant market price 按固定市价计算
;l#?SYY at constant price 按固定价格计算
dff#{ at cost 按成本计算
6fQ*X~| p at current market price 按当时市价计算；按现时市价计算
tQCj)Ms 'X at current price 按当时价格计算；按现时价格计算
:`j"Sj !t3 at factor cost 按要素成本计算；按生产要素成本计算
sK[Nti0 at money-of-the-day price 按付款当日价格计算
h?3f5G *&H at or better 按指定或较佳价位〔买卖指令〕
] d~MEa9Y| at par 按面值计算；平价
`v<f} at sight 见票即付
2PI #ie4 at the close 按收市盘
MSF N w at the opening 按开市盘
5\5~L attestation 见证；见证条款
34]%d<;A at-the-money option 平价期权
!zl/ 0o attorney 受权人；受托代表人
Q)9369<A attornment 新拥有人承认书
7~ILRj5Nq attributable profit 可归属利润
]#+5)[N$> attributable share value 可归属股份价值
ir"* iL= Auckland Stock Exchange 奥克兰证券交易所
2%*|fF}I auction 拍卖
-1#e^9Ve\ auctioneer 拍卖商
&8.z$} m audit 审计；核数
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+*@AM E Audit Commission 审计署
Yr Preuh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7?*~oVZW 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〕
yFa&GxSq audit review 帐目审查
{= UKTk/t8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9n-RXVL+ audited account 审计帐目；经审计的帐目
5 ,g$|,Shv audited annual account 经审计的周年帐目
7?)m(CFy audited balance sheet 经审计的资产负债表
?m`R%>X" auditor 核数师；核数主任；审计师
{_+>"esc auditor's certificate 核数师证明书；审计师证明书
dVK@Fgo auditor's report 核数师报告；审计师报告
t^dakL Aussie bond 澳元债券
BZ8h*|uT" austerity budget 紧缩预算
R?i-"JhW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
eo-Xqi J,] Australia All Ordinaries Index 澳洲所有普通股票指数
ke mr@_ Australian Dollar [AUD] 澳元
>0[qi1 Australian Options Market 澳大利亚期权市场
mvxc[ Australian Securities Commission 澳洲证券事务监察委员会
~0:$G?fz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Au%Wrk3j Australian Stock Exchange 澳大利亚证券交易所
C _ k_D Austrian Schilling [ATS] 奥地利先令
GhaAvyN authentication 认证；鉴证
e / ppZ> authority to purchase 委托购买证；委购书
ZfF`kD\ authorization 认可；核准；授权；授权书
9;'>\ImI authorization by direction 指示授权
LK oM\g( authorization by instruction 指令授权
(*c`<|) authorization by warrant 令状授权
l93Q"*_ authorization of unit trust 单位信托的认可
\Mh4X`<e authorized agent 指定代理人
AF07KA# authorized capital 法定资本
`RL(N4H authorized clerk 出市员
gDjd{+LUo authorized dealer 认可交易商
^[SbV^DOL authorized financial institution 认可财务机构
'R-JQ E -] authorized fund 认可基金
yBD.Cs@ authorized fund house 获授权的基金公司；认可基金公司
Ynt&cdK9 authorized institution 认可机构
J /H#d')c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P,+ 0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$rV:&A authorized insurer 获授权保险人；获认可承保人
WL*W= ( authorized investment 特准投资项目
} r\SP3 authorized person 获授权人
5Rt0h$_J authorized representative 获授权代表
*=KexOa9 authorized share capital 法定股本
D[FfJcV'$ automated quotation system 自动报价系统
cC (ubU R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!SD [6Z.R 自动交易系统〔香港期货交易所有限公司〕
tkUW)ScJ automatic adjustment mechanism 自动调整机制
Iu)(Huv automatic adjustment system 自动调整系统
-qnXa Automatic Clearing House 自动票据交换所
\? Oly171 automatic exchange rates accumulation system 自动化汇率累集系统
vY TPZ@RL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`U?H^,FVA automatic teller machine [ATM] 自动柜员机
"ZK5P&d autopay 自动转帐
bC,M&<N available assets 可用资产
5IB:4zx^h available fiscal reserve 现存财政储备
`'tw5} available profit 可用利润
P*qNRP% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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[*' average 平均；平均数；海损
7;#dX~>@{ average basic salary 平均基本薪金
Cg%I)nz average consumer expenditure 平均消费开支；一般消费开支
=-B3vd:LF average cost 平均成本
H:nu>pz t average cost of land production 增辟土地平均成本
7 +W?Qo average daily turnover 平均每日成交额
v!v0,?b* average daily wage rate 平均每日工资率
Vp0 G mZ average expenditure pattern 平均开支模式
DF&jZ[## average growth rate 平均增长率
4) I /\ average net fixed assets 固定资产平均净值
*fy`JC average of relatives 相对价格平均数
x /Ky:
Ky average price 平均价格
MZ+IorZl average propensity to consume 平均消费倾向；一般消费倾向
y<LwrrJ> average propensity to save 平均储蓄倾向；一般储蓄倾向
cX]{RVZo-/ average rate 平均率
{XUfxNDf average revenue 平均收入；平均收益
5Vm}<8{ average stock 平均库存；平均存货
i:Ct6[ average yearly rent 平均年租
B7jlJqV avoidance of double taxation 避免双重课税
u5)A+.v avoidance of tax 避税
