A:
uxx ( WS A share Ａ股；甲类股份
f D3>g{ abatement of tax 减税；减扣免税额
5J~@jPU ABN AMRO Bank N.V. 荷兰银行
Mh "iyDGA above-the-line expenditure 线上项目支出；经常预算支出
#u"$\[ G above-the-line receipt 线上项目收入；经常预算收入
jI/#NCKE ABSA Asia Limited 南非联合亚洲有限公司
k|4}D o%; absolute change 绝对数值变更
}y>/#]X absolute expenditure 实际开支
yU|=)p5 absolute guideline figure 绝对准则数字
fL(_V/p^ absolute interest 绝对权益
Q3<ctd\]Y absolute order of discharge 绝对破产解除令
l3N '@GO absolute profit margin 绝对利润幅度
'r'+$ D7 absolute value 实值；绝对值
Rt.2]eZEJ absolutely vested interest 绝对既得权益
d~qZ;uw absorbed cost 已吸收成本；已分摊成本
\)M
EM= U absorption 吸收；分摊；合并
6DVHJ+WTV absorption rate 吸收率；摊配率；分摊率
?G>E[!8ev ACB Finance Limited 亚洲商业财务有限公司
;q?WU>c{? acceptable form of reciprocity 合理的互惠条件
F]GX;<` acceptable rate 适当利率；适当汇率
Ve\.7s acceptance agreement 承兑协议
sq_
yu( acceptance for honour 参加承兑
+?'a 2 pUS acceptor 承兑人；接受人；受票人
dnzZ\t>U acceptor for honour 参加承兑人
TUN6`/" accident insurance 意外保险
pnpf/T{xpM Accident Insurance Association of Hong Kong 香港意外保险公会
R+# g_"1@p accident insurance scheme 意外保险计划
+!/pzoWpE accident year basis 意外年度基准
BD2Gv )?g accommodation 通融；贷款
JD)wxoe g accommodation bill 通融票据；空头票据
@Zzg^1Ilpu accommodation party 汇票代发人
"Wg5eML 0 account balance 帐户余额；帐户结余
-&h< t/U account book 帐簿
/lLG|aAe account collected in advance 预收款项
Il]p >B account current book 往来帐簿
4Q (w
D account of after-acquired property 事后取得的财产报告
\*mKctpz]6 account of defaulter 拖欠帐目
jO.c>C[? account payable 应付帐款
/ _ Fi4wZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Hy1pIU sx account receivable 应收帐款
~,m5dP#[bV account receivable report 应收帐款报表
Um!LF"Z account statement 结单；帐单；会计财务报表
D\Fu4Eg account title 帐户名称；会计科目
=zW`+++ 3 accountant's report 会计师报告
@NYlVk2 Accountant's Report Rules 会计师报告规则
.h-k*F0Ga) accounting and auditing procedure 会计与审计程序；会计与核数程序
g oZw![4l Accounting Arrangements 《会计安排》
>p29|TFbV accounting basis 会计基础
]# ;u] accounting by Official Receiver 破产管理署署长呈交的帐目
kS62]v] Accounting Circular 《会计通告》
w"" accounting class 会计类别
uQl=?0 85 accounting date 记帐日期；会计结算日期
Rhzc m`" accounting for money 款项核算
>P}6/L Accounting Officer 会计主任
|@rYh-5 accounting period 会计报告期；会计期
PmA_cP7~ accounting policy 会计政策；会计方针
x75 3o\u! accounting practice 会计惯例
]]hsLOM] accounting principle 会计准则
EouI S2e;a accounting record 会计记录
}F-,PSH
Ml accounting report 会计报告
TOsHb+Uv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]RuH6d2d| Accounting Society of China 中国会计学会
8b X?HeYrr accounting statement 会计报表
P E MuIYm$ accounting system 会计制度；会计系统
T,uJO< accounting transaction 会计事项；帐务交易
V!f'
O@p[ accounting treatment 会计处理
COL_c<\ accounting year 会计年度
<3 I0$?xL accretion 增值；添加
}LwKi-G? accrual 应计项目；应累算数目
/Z 2 g > accrual basis 应计制；权责发生制
oz'^.+uv E accrual basis accounting 应计制会计；权责发生制会计
b?:SC UI accrue 应累算；应计
*#Iqz9X.Y3 accrued benefit 应累算利益
,-)ww: accrued charges 应计费用
]Z>zf]< accrued cumulative preference share dividend 应累算的累积优先股股息
pAH 9 accrued expenses 应累算费用
#{~3bgY accrued interest payable 应付利息；应计未付利息
n m`}Z'&) accrued interest receivable 应收利息；应计未收利息
WYW@%t accrued right 累算权益
9R N ge;* accruing profit 应累算的利润
KV|ywcGhT accumulated fiscal reserve 累积财政储备
d[&Ah~, accumulated profit 累积利润；滚存溢利
kOV6O?h accumulated reserve 累积储备
;'o i7 b accumulation of surplus income 累积收益盈余
84c[ Z acquired assets 既得资产
7jPn6uz>w acquisition 收购；购置；取得
:Oc&{z?q acquisition cost 购置成本
;f[@zo><r acquisition expenses 购置费用
\l?.VE D acquisition of 100% interest 收购全部股权
T2}ccnD i acquisition of control 取得控制权
-hKtd3WbT acquisition of fixed assets 购置固定资产
nE"0?VNW$ acquisition of shell “买壳”
M7 gM#bv>L acquisition price 收购价
trg&^{D< act of God 天灾
CW@G(R acting partner 执事合伙人
&\ Yd)#B/ active market 买卖活跃的市场；交投畅旺的市场；旺市
8_uh2`+Bvb active partner 积极参与的合伙人
PF] Vt active trading 交投活跃
J:2Su1"ODh actual circulation 实际流通
nE h^{6 actual cost 实际成本
hJGWa%` actual expenditure 实际开支；实际支出
Iq(;?_ actual income 实际入息；实际收入；实际收益
l 5z 8 ]/ actual market 现货市场
" yP KdwP actual price 现货价；实际价格
y:dwx *Q9I actual profit 实际利润
0zqTX< A actual quotation 实盘；实际价位；实际报价
4.'KT;[_1/ actual year basis 按实际年度计算
B=hJ*;:p actuals 实货
!gG\jC~n actuarial investigation 精算调查
0u8(*? actuarial principle 精算原则
5U.,iQ(d actuarial report 精算师报告
6N'HXL UlQ Actuarial Society of Hong Kong 香港精算学会
}9>X M actuarial valuation 精算师估值
J.pe &1 actuary 精算师
* TR ~ >| ad referendum agreement 暂定协议；有待覆核的协定
} bEu+bZ ad valorem duty 从价税；按值征税
kA(q-Re$B* ad valorem duty system 从价税制
AK5$>Pkvk ad valorem fee 从价费
<P<^,aC/j ad valorem tariff 从价关税
o/p'eY:) additional allowance 额外免税额
uT{.\qHo additional amount for unexpired risk 未过期风险的额外款额
-u%'u~ s additional assessable profit 补加应评税利润
Ujss?::`G additional assessment 补加评税
;AE%f.Y additional commitment 额外承担
fa;GM7<e) additional commitment vote 额外承担拨款
D(gpF85t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-Q P&A >]7 additional dependent parent allowance 供养父母额外免税额
gfAVxMg additional provision 额外拨款
TkV$h(#!f& additional stamp duty 附加印花税
g bwg3$!9 additional tax 补加税罚款；补加税款
+hd1|qa4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2`w\<h
adjudged bankrupt 被裁定破产
91bJ 7% adjudicated bankrupt 裁定破产人
5A*'@F r'G adjudication fee 裁定费；评定印花税额手续费；评估契据费
~*uxKEH adjudication of bankruptcy 裁定破产；宣告破产
fY9/u = adjudication of insolvency 裁定无力偿还债务
|h65[9DMP adjusted actual 经调整的实数；调整后的实数
-}r(75C adjusted current assets 经调整的流动资产；调整后的流动资产
^Sz?c_<2P adjusted figure 经调整的数字；调整后的数额
d
3 } 'J adjusted liabilities 经调整的负债；调整后的负债
od~`q4p1(- adjusted loss 经调整的亏损；调整后的亏损
Ue 0Q| h 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
7Om)uUjU4 adjusted profit 经调整的利润；调整后的利润
P;!4 VK adjusted surplus 经调整的盈余额；调整后的盈余额
2\ =cv adjusted value 经调整的价值；调整后的价值
T+|V;n P. adjustment 调整；修订；理算〔保险〕
d<l-Ldle adjustment centre 调剂中心
,JmA e6 adjustment lag 调整过程的时间差距；调整时差
Y4dTv<=K@i adjustment mechanism 调整机制
2F#R;B#2 adjustment of loss 亏损调整
7c Gq.U adjustment process 调整过程；调整程序
&t w
adjustment range 调整幅度
` )R@\@jt administered exchange rate 受管制汇率
nW
(wu!2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JTg0T+ administration expenses 行政费用
U[ 8Cg administration fee 手续费；行政费
P=9Zm administration in bankruptcy 破产管理
^NTOZ0x~# administration order 遗产管理令
= xX\z\[A administrator 管理人；遗产管理人
6">jf #pE administrator of the estate 遗产管理人
'zhw]L;'g admission of debt 债项承认书
0yxMIX admission of proof 接纳债权证明
84*Fal~Som advance 放贷款项；垫付款项；预支款项；预付款项
J8yi#A>+ advance account 暂支帐目；预付款帐户
Wy%F
advance compensation 预付补偿金
D?_#6i;DJ advance from shareholder 股东垫款
g$ *V A} s advance pending reimbursement 预支以待日后付还
zorT Z #5 advanced economy 先进经济体系
/< CjBW: advancement 预付；预付财产
q> q@ztt advances warrant 垫款令
xbA% 'p advancing 贷出
o s
HE4x adverse balance 逆差
/Iu._ 2 adverse exchange 逆汇
jq&$YmWp advertisement addressed to shareholders 在报章刊登的致股东通告
L%.GKANM advice for collection 托收通知书
l@om2|B advice of drawing 提款通知书；汇票通知书
&p$SFH?s advice of payment 付款通知
t9()?6H\ Advisory Committee [Securities and Futures Commission]
B$ )6X 谘询委员会〔证券及期货事务监察委员会〕
-zVa[ & Advisory Committee on Diversification 经济多元化谘询委员会
[\&Mo]"0 affidavit 誓章；遗产申报誓章
0|:Ic , affidavit of no receipt 述明无收款的誓章
a;`-LOO5& affiliate 联号；联营公司；附属公司
(UV+/[, affiliated company 附属公司；联号；联营公司
uOrvmb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W+~ w affordability 负担能力
z,oqYU\: African Development Bank [AfDB] 非洲开发银行
wQ,RZO3 after-acquired property 事后取得的财产
"ppT<8Qi' after-hours dealing 市后交易
VPTT* a` after-tax profit 税后盈利；税后利润；税后溢利
RfB""b8]= agency agreement 代理协议
=#< hT
s agency expenses 代理机构的开支
'go jP agency fee 代理费
_ QM Agency Law 《代理法》
Al`[Iu& agent 代理人；承销人
Ga%]$4u agent of company 公司代理人
%zyM WC agent's fee 代理人费；经纪费
Mf&W<n^j aggregate 总计；总数；总体数字
<8 At = U aggregate amount 总款额；总额
v; ;X2 a1k aggregate assets and liabilities 总体资产与负债
puv*p %E aggregate at constant price 按固定价格计算的总体数字
^ F~e?^s aggregate demand 总需求
[,a O*7 N
aggregate gross position 总持仓量
UG>OL2m>5 aggregate limit 总限额
|Tz4 xTK aggregate of salaries tax 合计薪俸税
q $`:/ ehw aggregate performance 总体表现；总体业绩
LxVd7r VY6 aggregate supply 总体供应
?Y'S
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d/(=q aggregate total 整体总额
O` dob&C aggregate value 总值；合计价值
:u{0M& aggregated basis 合计基准
z ux+ooU aggregated net chargeable income 合计应课税入息实额
8y!fqXm%) aggregation 合并计算；合计；总和
N) h>Ie aggregation of incomes of husband and wife 夫妇入息合并计算
@X/S
h: aggregation of property 财产的总和
ZjEO$ ts=@ agio 差价；贴水
5
^iU1\(L 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》
B<[;rk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E!VAA= 《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》
[JVI@1T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,/W< E 《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》
tb0XXE E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]+ ':=&+: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
);z}T0 C agreement for a settlement 授产协议
%MP s}B agreement for assignment 转让协议
;?2vW8{p< agreement for sale 售卖协议；买卖协议
A EnS_Q agreement for sale and purchase 买卖协议
Oyq<y~} agreement for the payment of interest 支付利息协议
;.W 0Aa agreement for the repayment of money 还款协议
[`fq4Ky agreement of reinsurance 再保险协议
"\BP+AF Agricultural Bank of China 中国农业银行
Whd4-pR8 air passenger departure tax 飞机乘客离境税
}C7tlA8,7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s80_e airport tax 机场税
/@RnCjc' alcohol duty 酒精税
G-3.- alienation 让与；让渡；转让
#K! Df%,< alimony 生活费；赡养费
pLzsL>6h All Ordinaries Index [AOI] 所有普通股指数
*!9/`zW all risks 全险；综合险
:/vB,JC All Sales Record for Stock Market 《股票市场成交报告》
U&3*c +B4 Allied Capital Resources Limited 新联财务有限公司
!icpfxOpjQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R C (v# G allocation letter 拨款信件
Ti3BlWQH allocation of fund 分配款项；预留款项
{u.V8%8 allocation of profit 利润分配；溢利分配
0uU %jN$ allocation warrant 拨款令
ITc/aX allotment 分配；配股
aG}9 Z8D allotment notice 股份配售通知；配股通知
Pz|qy, allotment of shares 股份分配
}h_Op7.5D allowable 可获宽免；免税的
@?B=8VHR allowable business loss 可扣除的营业亏损
EkSTN allowable expenses 可扣税的支出
&ApJ'uC allowance 免税额；津贴；备抵；准备金
#]eXI
$HP allowance for debts 债项的免税额
EJWMr`zd n allowance for depreciation by wear and tear 耗损折旧免税额
}7=a,1T allowance for funeral expenses 殡殓费的免税额
D hZtiqL#_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j|`{
1`' allowance for repairs and outgoings 修葺及支出方面的免税额
-;P<Q`{I allowance to debtor 给债务人的津贴
N^
D/}n alteration of capital 资本更改
Xb^\{s?b alternate trustee 候补受托人
_f3A6ER` amalgamation 合并
M2@q{RiS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eF8`an5S ambit of charges 征税范围；收费范围
8nn kv,wa amended valuation 经修订的估值
M?cKt.t American Commodities Exchange 美国商品交易所
K%=n \ Y American Express Bank Limited 美国运通银行
}=;>T)QmMO American Stock Exchange 美国证券交易所
{my=Li< _H amortization 摊销
OaCL'! amount due from banks 存放银行同业的款项
TLSy+x_gX amount due from banks abroad 存放海外银行同业的款项
B?0{ =u amount due from holding companies 控股公司欠款
~M'\9 amount due from local banks 存放本港银行同业的款项
j^%i?BWw amount due to banks 银行同业的存款
btOTDqG`a amount due to banks abroad 海外银行同业的存款
=H,cwSE+% amount due to holding companies 控股公司存款
!7xp<= amount due to local banks 本港银行同业的存款
CMBW]b| amount due to outport banks 外埠银行同业的存款
|Lhz^5/ amount for note issue 发行纸币的款额
oy r2lfz* amount of bond 担保契据的款额
Y$ChMf amount of consideration 代价款额
R NA03 amount of contribution 供款数额
Q?a"uei[ amount of indebtedness 负债款额
3,vH:L4 amount of principal of the loan 贷款本金额
=` i 7? amount of rates chargeable 应征差饷数额
'o7PIhD" amount of share capital 股本额
X l/ G|jB9 amount of sums assured 承保款额
/hX"O ?^ amount of variation 变动幅度
Pm1
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@Qs-A^. amount payable 应付款额
1= ;QWb6 amount receivable 应收款额
pK8nzGQl7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H~ZSw7!M8 analysis 分析
(j~V ancillary risk 附属风险
?UfZ VyHv+ annual account 周年帐目；周年帐目报表；年度决算；年结
<{ ) 4gvH annual accounting date 年结日期
w@: ]]R annual allowance 每年免税额；年积金；年度津贴；年津
&1h3o^ K annual balance 年度余额
dJLJh*=AG annual disposable income 每年可动用收入
sd[QtK^ annual estimates 周年预算
/B!m|)h5~ annual fee 年费
} ) e`0) annual general meeting 周年大会
fiZv+R<x1 annual growth rate 年增率；每年增长率
okcl-q annual long-term supplement 长期个案每年补助金
2 YN` :" annual pensionable emolument 可供计算退休金的年薪
F vJSJ.;E, annual report 年报
GBphab| Annual Report on the Consumer Price Index 《消费物价指数年报》
{;4PP463 annual return 周年报表；周年申报表；每年报税表格
Qi[D&47X O Annual Return Rules 《周年报表规则》
b;t]k9:"L annual review of consumer prices 每年消费物价回顾
-Y[ -t; annual roll-forward basis 逐年延展方式
og\XLJ}_ annual salary 年薪
gPwp
[ annual statement 年度报表；年度决算表
eurudl 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
2 T3DV])Q annuitant 年金受益人
Pu^~]^W) annuity 年金
5i^vN"J annuity contract 年金合约
tbPPI)lu annuity on human life 人寿年金
(Z$6J Nkz antecedent debt 先前的债项
>o} ati ante-dated cheque 倒填日期支票
2:N_c\Vi anticipated expenditure 预期开支
q],R6GcVr anticipated net profit 预期纯利
qE{cCS anticipated revenue 预期收入
jkP70Is anti-inflation measure 反通货膨胀措施
' i(p@m<' anti-inflationary stance 反通货膨胀立场
Q'a N|^w"f apparent deficit 表面赤字
1ZL_;k apparent financial solvency 表面偿债能力
+wUhB\F
* apparent partner 表面合伙人
Dgm%Ng application for personal assessment 个人入息课税申请书
d>`(.qvxR application of fund 资金应用
if}]8 application to release as liquidator and to destruct the books of accounts and documents
rl^LS z 申请免除清盘人职务及毁灭帐簿与文件
H n!vTB appointed actuary 委任精算师
h( 8;7} K appointed auditor 委任核数师；委任审计师
U9 5 9=e appointed trustee 委任的受托人
DXz8C - appointer 委任人
e\_6/j7 ' apportioned pro rata 按比例分摊
'&QT}B apportionment 分配；分摊
X}-H=1T? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f`,Hr?H apportionment formula 分摊方程式
N 9&@,3 apportionment of estate duty 遗产税的分摊
Gx!RaZ1 appraisal 估价；评估
CCY|FK appreciable growth 可观增长
k@aP&Z~ appreciable impact 显着影响
8@aS9 th$ appreciable increase 可观增长
#5C3S3e= appreciation 增值；升值
O|RO
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#P-HV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X{xJ*T y' appreciation tax 增值税
1Kh?JH appropriation 拨款；拨用；拨付
7h]R{ _ appropriation account 拨款帐目
'c[LTpn4= Appropriation Bill 拨款法案
[U(&Ae0V> appropriation-in-aid system 补助拨款办法
t4k'9Y:\Q approved assets 核准资产
<PN;D#2bh approved basket stock 认可一篮子证券
I|IlFu?O= approved budget 核准预算
(A'q@-XQ approved charitable donation 认可慈善捐款
<e&QTyb approved charitable institution 认可慈善机构
V3W85_* approved currency 核准货币；认可货币
NydW9r:T approved estimates 核准预算
\.1b\\ approved estimates of expenditure 核准开支预算
Gr@{ p"./z approved overseas insurer 核准海外保险人
c2\vG approved overseas trust company 核准海外信托公司
)Zf}V0!?+ approved pooled investment fund 核准汇集投资基金
otV yuh approved provident fund scheme 认可公积金计划
_Af4ct;ng approved provision 核准拨款
:3>yr5a 7- approved redeemable share 核准可赎回股份
IVzA>Vd approved regional stock 认可地区性证券
j& o+ KV approved retirement scheme 认可退休金计划
&8 AS=v approved subordinated loan 核准附属贷款
>v_5xd9 arbitrage 套戥；套汇；套利
thPH_DW>eb arbitrageur 套戥者；套汇者
!;*2*WuO; arbitrary amount 临时款项
,*Z[P%<9 arrangement 措施；安排；协定
WJU NJN arrears 欠款
*6D%mrK arrears of pay 欠付薪酬
!;aC9VhSU arrears of revenue 逾期未收税款；逾期未收的帐项
]2Fo .n articles of association 组织章程；组织细则；组织章程细则
FFeRE{,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|J Q:.h ascertainment of profit 确定利润
;v +uv f "Asia Clear" “亚洲结算系统”
`O=;E`ep Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-mHhB(Td' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[a)~Dui0@\ Asian Development Fund [ADF] 亚洲发展基金
+R#`j r" Asian dollar bond 亚洲美元债券
SfobzX}~Jh Asian dollar market 亚洲美元市场
^1 ,Eo2yN Asian dollar rate 亚洲美元利率
N ^yO- xk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
KHus/ M&0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@*"<U] asked price 沽盘；喊价；索价；卖方报价
/-YlC (kL assessable income 应评税入息
e AYW%a assessable loss 应评税亏损
~`>26BWQz assessable profit 应评税利润
: z} _y&] assessable value 应评税值
~<aeA'>OA assessed profit 估定利润
HjK<)q8b assessed value 经评估价值
?*R^?[ assessment 评税；评定；估价；评税单
?3TK7]1V: assessment number 评税编号；估价编号
(bFWT_CChz assessment of additional tax 补加税评税
i)= 89?8 assessment of performance 业绩评估；实绩评价
.-u k Assessor 评税主任
cevV<Wy+ asset price bubbles 资产价格泡沫
:IT U0%;!+ asset-backed securities 具资产保证的证券
d)GkXl l1D assets accretion 资产增值
@oqi@&L'C assets and liabilities 资产与负债
/-K dCp~ assets betterment statement 资产递增表；资产改进表
y5Wqu9C\Io assets lending 实物放款；有抵押贷款
8cBW] \ v assets of the company passing on the death 死者去世时转移的公司资产
3Ra\2(bR assets pledged as security for liabilities 用作负债抵押的资产
S[hJ{0V assets portfolio 资产投资组合
E"1 ;i assets price 资产价格
?tC}M;~ assets quality 资产质素
g . Caapy assets realization 资产变现
S7NnC4)=-f assets refinancing arrangement 资产再集资安排
BQul iX& assets securitization 资产证券化
zj$_iB`9 assets situated outside Hong Kong 在香港以外地方的资产
=Sb :<q+Q assets stripping 削减资产；拆卖资产
gj egzKU assets value 资产值
8
1K G1i ) assignee 承让人
tD~PvUJ assignment 转让；转让书；转让契
Xq^y<[ assignment of interest 权益转让
^z%o]; assignment of letters patent and trade mark 专利证书及商标转让
}M9DqZ;I assignment of property 物业转让；物业转让书
Nzi/3 r7m assignment right 转让权
R3{*v =ov assignor 转让人
^Q)g sJY|I associate 有联系的人；有关连人士；相联者；合伙人；联系人
'q};L 6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>uchF8)e| associate member 附属会员
Xk&F4BJQk< associated body corporate 相联法人团体
3^A/`8R7K associated company 相联公司；联属公司
,F?~'- K associated corporation 相联法团
%hQMC'c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
kk /+Vx~ 公认会计师公会〔英国〕
%j[LR Y/ Association of Futures Exchange Brokers 香港期货经纪协会
YK w!pu= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZLN_,/7 association of underwriters 承保人组织
1^60I#Vr@ assumption of control 接管
V:(w\' wm assurance 担保；保险；转易；转易书
8 `inRfpY assurance of interest 权益的转易
>0<KkBH at 19XX price 按一九ＸＸ年价格计算
H7tQ# at a discount 按赔价计算；按贴水价格计算；打折扣
-M1~iOb at a premium 按溢价计算；按升水价格计算
c6Yf"~TD0 at call 通知付款；按通知
orQV' at constant market price 按固定市价计算
17n+4J] at constant price 按固定价格计算
V^ Mf4!A(y at cost 按成本计算
wKi}@|0[@ at current market price 按当时市价计算；按现时市价计算
Xv-1PY':pA at current price 按当时价格计算；按现时价格计算
UE&C at factor cost 按要素成本计算；按生产要素成本计算
pRrqs+IJZ\ at money-of-the-day price 按付款当日价格计算
zh {@? k at or better 按指定或较佳价位〔买卖指令〕
l)i &ATvCE at par 按面值计算；平价
Q/3tg at sight 见票即付
){Ciu[h at the close 按收市盘
5v !DYx at the opening 按开市盘
]w_ attestation 见证；见证条款
Ukh$` q} at-the-money option 平价期权
ER;lkF`RF attorney 受权人；受托代表人
/H%<oAjp6 attornment 新拥有人承认书
3I; xU(rv attributable profit 可归属利润
a* W_fxb attributable share value 可归属股份价值
%<=w [*i Auckland Stock Exchange 奥克兰证券交易所
. o\;,l2 auction 拍卖
\`P2Yq auctioneer 拍卖商
clq~ ;hx audit 审计；核数
DYT@B iW{ Audit Commission 审计署
yBPt%EF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}rKJeOo^x? 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〕
,# P,B ;r~ audit review 帐目审查
&Hlm{FHU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7z/(V\9B audited account 审计帐目；经审计的帐目
T1Gp$l audited annual account 经审计的周年帐目
GCP {Z]u audited balance sheet 经审计的资产负债表
[xZ/ZWb/ auditor 核数师；核数主任；审计师
C-a*EG auditor's certificate 核数师证明书；审计师证明书
aDN6MZ M auditor's report 核数师报告；审计师报告
B@"SOX Aussie bond 澳元债券
k W<Yda<a austerity budget 紧缩预算
+7i7`'9pd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I=4Xv <F Australia All Ordinaries Index 澳洲所有普通股票指数
8 l'bRyuS Australian Dollar [AUD] 澳元
>bX-!<S Australian Options Market 澳大利亚期权市场
b(.-~c(' Australian Securities Commission 澳洲证券事务监察委员会
Xr @l+zr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ih+*T1#:( Australian Stock Exchange 澳大利亚证券交易所
( Lok Austrian Schilling [ATS] 奥地利先令
\A'|XdQ authentication 认证；鉴证
/-!&k authority to purchase 委托购买证；委购书
SE,o7_ k'S authorization 认可；核准；授权；授权书
. 0nn0)" authorization by direction 指示授权
OYs zW]UMg authorization by instruction 指令授权
XD $% authorization by warrant 令状授权
fV.A=*1l# authorization of unit trust 单位信托的认可
^eT DD authorized agent 指定代理人
T:K" authorized capital 法定资本
P3>..fhoW authorized clerk 出市员
S3ab0JM authorized dealer 认可交易商
0`VD!_` authorized financial institution 认可财务机构
!G)mjvEe authorized fund 认可基金
/~o7Q$)-b authorized fund house 获授权的基金公司；认可基金公司
QHHW(InG< authorized institution 认可机构
ZdE>C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a )3O? Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Vl5SL{+D authorized insurer 获授权保险人；获认可承保人
_o@(wGeu# authorized investment 特准投资项目
G$?|S@I, authorized person 获授权人
X+]L-o6I2 authorized representative 获授权代表
rao</jN.9 authorized share capital 法定股本
?1G Y%- automated quotation system 自动报价系统
^l Hb&\X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1fz*S IjG 自动交易系统〔香港期货交易所有限公司〕
-M7 K8 automatic adjustment mechanism 自动调整机制
`ir&]jh.A automatic adjustment system 自动调整系统
BA~a?"HS Automatic Clearing House 自动票据交换所
g".d"d{ automatic exchange rates accumulation system 自动化汇率累集系统
:V&N\>Wo Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[D*J[?yt automatic teller machine [ATM] 自动柜员机
+3M$3w{2 autopay 自动转帐
eV[`P&j_C available assets 可用资产
t$U3 |r available fiscal reserve 现存财政储备
nc3sty1` available profit 可用利润
ES^>[2Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;j>*;Q` average 平均；平均数；海损
<Vz<{W3t average basic salary 平均基本薪金
q*~gWn>T average consumer expenditure 平均消费开支；一般消费开支
XXa(30 5 average cost 平均成本
A)\>#Dv average cost of land production 增辟土地平均成本
;;ER"N average daily turnover 平均每日成交额
"KMLk average daily wage rate 平均每日工资率
jrIA]K6 average expenditure pattern 平均开支模式
`^v4zWDK average growth rate 平均增长率
t9G}Yd[T average net fixed assets 固定资产平均净值
kP7a:(P_g average of relatives 相对价格平均数
7cIC&(h 5 average price 平均价格
i LF^%!:X% average propensity to consume 平均消费倾向；一般消费倾向
uY.=4l average propensity to save 平均储蓄倾向；一般储蓄倾向
v#RW{kI average rate 平均率
285_|!.Y average revenue 平均收入；平均收益
@bY('gC, average stock 平均库存；平均存货
@O@fyAz average yearly rent 平均年租
{SF[I avoidance of double taxation 避免双重课税
J&A;#<qY avoidance of tax 避税
