A:
\(Rj2 A share Ａ股；甲类股份
YaS!YrpI abatement of tax 减税；减扣免税额
?<t ?G ABN AMRO Bank N.V. 荷兰银行
F}l3\uC] above-the-line expenditure 线上项目支出；经常预算支出
Vwp>:'Pu above-the-line receipt 线上项目收入；经常预算收入
o=Z:0Ukl] ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更
P
s>Y] absolute expenditure 实际开支
w&H>`l06
absolute guideline figure 绝对准则数字
>oq \`E absolute interest 绝对权益
17' d~-lE absolute order of discharge 绝对破产解除令
l tNI+G absolute profit margin 绝对利润幅度
0"e["q{| absolute value 实值；绝对值
!QVhP+l'H absolutely vested interest 绝对既得权益
b)IQa,enH absorbed cost 已吸收成本；已分摊成本
4Mg%}/cC absorption 吸收；分摊；合并
jX4$PfOhR absorption rate 吸收率；摊配率；分摊率
%G(VYCeK ACB Finance Limited 亚洲商业财务有限公司
m<j ;f acceptable form of reciprocity 合理的互惠条件
392(N( acceptable rate 适当利率；适当汇率
Hx+r9w acceptance agreement 承兑协议
G!VEV3zT acceptance for honour 参加承兑
C1 f$^N acceptor 承兑人；接受人；受票人
AB%i| t acceptor for honour 参加承兑人
C"n!mr{srt accident insurance 意外保险
6k@F?qHS Accident Insurance Association of Hong Kong 香港意外保险公会
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;f; accident insurance scheme 意外保险计划
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~'2mpk accident year basis 意外年度基准
$'CS/U`E} accommodation 通融；贷款
u y2~<) accommodation bill 通融票据；空头票据
=C$"e4%Be accommodation party 汇票代发人
"a;$uW@.6 account balance 帐户余额；帐户结余
kJB:=iq/x$ account book 帐簿
ASEKP(]v account collected in advance 预收款项
GTbV5{Ss account current book 往来帐簿
Ge=6l0 account of after-acquired property 事后取得的财产报告
t|V5[n! account of defaulter 拖欠帐目
K U "+i8" account payable 应付帐款
D@X"1X!F`G account payee only [A/C payee only] 只可转帐；存入收款人帐户
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`;Mf>V account receivable 应收帐款
zytW 3sTZA account receivable report 应收帐款报表
>P(.yQ8&kL account statement 结单；帐单；会计财务报表
JO]?u(m01 account title 帐户名称；会计科目
*lZ V3F accountant's report 会计师报告
GNHXtu6 Accountant's Report Rules 会计师报告规则
fif'ptK accounting and auditing procedure 会计与审计程序；会计与核数程序
lrkgsv6 Accounting Arrangements 《会计安排》
eI`%J3BxR accounting basis 会计基础
{TJ "O accounting by Official Receiver 破产管理署署长呈交的帐目
21<Sfs c$ Accounting Circular 《会计通告》
@ukL! AV?Y accounting class 会计类别
;L76V$& accounting date 记帐日期；会计结算日期
kn $SG accounting for money 款项核算
GZ5 DI+3 Accounting Officer 会计主任
jEx8G3EL accounting period 会计报告期；会计期
u-.5rH l accounting policy 会计政策；会计方针
6&i])iH accounting practice 会计惯例
!+Cc^{ accounting principle 会计准则
Tl "r# accounting record 会计记录
6C"${}S F` accounting report 会计报告
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GAto Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m_ wvi Accounting Society of China 中国会计学会
F{ 4k2Izr accounting statement 会计报表
0ZD)(ps| accounting system 会计制度；会计系统
lGT[6S\as accounting transaction 会计事项；帐务交易
6 e,IjocsB accounting treatment 会计处理
:`BG/ accounting year 会计年度
6L~5 qbQ accretion 增值；添加
:Eg4^,QX accrual 应计项目；应累算数目
&-IkM%_A9 accrual basis 应计制；权责发生制
6R3/"&P(/# accrual basis accounting 应计制会计；权责发生制会计
Wxj(3lg/ accrue 应累算；应计
aY, '^S accrued benefit 应累算利益
/55 3v;l< accrued charges 应计费用
'g<FL`iP accrued cumulative preference share dividend 应累算的累积优先股股息
]~3a ~
accrued expenses 应累算费用
c.-dwz accrued interest payable 应付利息；应计未付利息
lUnC+w#[ accrued interest receivable 应收利息；应计未收利息
J 8@bPS27q accrued right 累算权益
#K-O<:s=y accruing profit 应累算的利润
?*q-u9s 9 accumulated fiscal reserve 累积财政储备
+4 IaX1. accumulated profit 累积利润；滚存溢利
G! F_Q7|- accumulated reserve 累积储备
~ O /B accumulation of surplus income 累积收益盈余
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SJ acquired assets 既得资产
ZI :wJU:f acquisition 收购；购置；取得
SrdCLT8 acquisition cost 购置成本
DoeE=X*`k acquisition expenses 购置费用
LmR OG-9 acquisition of 100% interest 收购全部股权
apxq] !
` acquisition of control 取得控制权
]K5j(1EN acquisition of fixed assets 购置固定资产
IQ~EL';<w acquisition of shell “买壳”
/T&+vzCF acquisition price 收购价
FSZ :}Q act of God 天灾
CfOhk acting partner 执事合伙人
9Pm|a~[m
active market 买卖活跃的市场；交投畅旺的市场；旺市
w*Ze5j4@
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2+YM .Zl active trading 交投活跃
gy My;}a actual circulation 实际流通
Jj1lAg 0 actual cost 实际成本
Lw I 4 2 actual expenditure 实际开支；实际支出
_(@ezX.p actual income 实际入息；实际收入；实际收益
,UT :wpc^i actual market 现货市场
hZO=$Mm4p actual price 现货价；实际价格
~X) 1!Sr actual profit 实际利润
1[?xf4EMG actual quotation 实盘；实际价位；实际报价
Pz' Z n actual year basis 按实际年度计算
M1Th~W9l actuals 实货
> lK:~~1 actuarial investigation 精算调查
Ve\!:,(Y_ actuarial principle 精算原则
0ARj3 actuarial report 精算师报告
u |ru$cIo Actuarial Society of Hong Kong 香港精算学会
R|7_iMIZ actuarial valuation 精算师估值
TGG-rA6@Lx actuary 精算师
GmN~e*x>p ad referendum agreement 暂定协议；有待覆核的协定
_7-P8"m ad valorem duty 从价税；按值征税
G:PcV_ihx ad valorem duty system 从价税制
RjHKFB2 ad valorem fee 从价费
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;MKfssG additional allowance 额外免税额
< :0d%YB) additional amount for unexpired risk 未过期风险的额外款额
Jy#2 1 additional assessable profit 补加应评税利润
j2! ^iGS} additional assessment 补加评税
Dj{t[z]$k additional commitment 额外承担
hjoxx
F\_ additional commitment vote 额外承担拨款
^: V6= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
naW!Mga additional dependent parent allowance 供养父母额外免税额
'y: +w{I2o additional provision 额外拨款
EAnw:yUV( additional stamp duty 附加印花税
'ul~f$
V additional tax 补加税罚款；补加税款
x;>~;vmi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^sZ, (sc{G adjudged bankrupt 被裁定破产
]` n6H[6O adjudicated bankrupt 裁定破产人
IWAp adjudication fee 裁定费；评定印花税额手续费；评估契据费
}?z_sNrDk adjudication of bankruptcy 裁定破产；宣告破产
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BDUl3T adjudication of insolvency 裁定无力偿还债务
vWpkU<&3| adjusted actual 经调整的实数；调整后的实数
h*X
u/aOg adjusted current assets 经调整的流动资产；调整后的流动资产
"0A !fRI ~ adjusted figure 经调整的数字；调整后的数额
rXg#_c5j adjusted liabilities 经调整的负债；调整后的负债
wfF0+T+IA adjusted loss 经调整的亏损；调整后的亏损
K.2l)aRd 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
g:>Mooxzi adjusted profit 经调整的利润；调整后的利润
r081.< adjusted surplus 经调整的盈余额；调整后的盈余额
XnI)s^ adjusted value 经调整的价值；调整后的价值
d+ :pZ adjustment 调整；修订；理算〔保险〕
SAw. 6<Wy- adjustment centre 调剂中心
TY h_uox6 adjustment lag 调整过程的时间差距；调整时差
Sg}]5Mn` adjustment mechanism 调整机制
qHQ#^jH adjustment of loss 亏损调整
C@[f Z adjustment process 调整过程；调整程序
3XomnL { adjustment range 调整幅度
d365{ administered exchange rate 受管制汇率
W"L;8u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nd1%txIsr administration expenses 行政费用
/6@Wm? `DB administration fee 手续费；行政费
F`\7&'I administration in bankruptcy 破产管理
aI 0}E O administration order 遗产管理令
$s-HG[lX[ administrator 管理人；遗产管理人
{Deg1V!x> administrator of the estate 遗产管理人
h q& 2o admission of debt 债项承认书
-P>f2It admission of proof 接纳债权证明
F( Iq8DV advance 放贷款项；垫付款项；预支款项；预付款项
?~>#(Q advance account 暂支帐目；预付款帐户
K1K3s< y+ advance compensation 预付补偿金
w$5#jJX\ advance from shareholder 股东垫款
#R wqEZ advance pending reimbursement 预支以待日后付还
+W P advanced economy 先进经济体系
zg=F;^oZ< advancement 预付；预付财产
=5sUpP V( advances warrant 垫款令
T m0m$l advancing 贷出
zT5@wm adverse balance 逆差
|
D jgm7$* adverse exchange 逆汇
g^EkRBU advertisement addressed to shareholders 在报章刊登的致股东通告
S4?N_"m9 advice for collection 托收通知书
~ST7@-D0 advice of drawing 提款通知书；汇票通知书
]7`) |PJ advice of payment 付款通知
c_xo6+:l Advisory Committee [Securities and Futures Commission]
C4jq T 谘询委员会〔证券及期货事务监察委员会〕
P|Ojt I Advisory Committee on Diversification 经济多元化谘询委员会
s2-p -n affidavit 誓章；遗产申报誓章
loLN
~6 affidavit of no receipt 述明无收款的誓章
_bO4s#yI affiliate 联号；联营公司；附属公司
n"1LVJN7 affiliated company 附属公司；联号；联营公司
MWS=$N)v* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u-a* fT affordability 负担能力
B>CG/] African Development Bank [AfDB] 非洲开发银行
?4U|6|1 after-acquired property 事后取得的财产
.7*3V6h =F after-hours dealing 市后交易
t9zF
WdW after-tax profit 税后盈利；税后利润；税后溢利
D:gskK+o6M agency agreement 代理协议
xCOC5f5*@ agency expenses 代理机构的开支
<XV\8Y+n agency fee 代理费
:Q\{LB c Agency Law 《代理法》
od7 [h5r agent 代理人；承销人
W7a aL agent of company 公司代理人
?v gHu agent's fee 代理人费；经纪费
DJv;ed%x aggregate 总计；总数；总体数字
cj:!uhZp7 aggregate amount 总款额；总额
1R1DK$^c aggregate assets and liabilities 总体资产与负债
,rB"ag ! aggregate at constant price 按固定价格计算的总体数字
mE"?{~X VL aggregate demand 总需求
HY,+;tf2r aggregate gross position 总持仓量
| d* K'+ aggregate limit 总限额
AiT&:'<UT aggregate of salaries tax 合计薪俸税
HrUQ X4 aggregate performance 总体表现；总体业绩
H
h4G3h0 aggregate supply 总体供应
l ;I)$=={= aggregate surplus 总盈余
m8q3Pp aggregate total 整体总额
i9.~c nk aggregate value 总值；合计价值
%d5;JEgA:g aggregated basis 合计基准
LV '@JFT- aggregated net chargeable income 合计应课税入息实额
btC 0w^5 aggregation 合并计算；合计；总和
K0#kW \4` aggregation of incomes of husband and wife 夫妇入息合并计算
XCNfogl aggregation of property 财产的总和
Xj/U~ agio 差价；贴水
%=:*yf>} 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》
Y!VYD_'P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F F"6~ 《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》
I<q=l K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v(v Lk\K7 《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》
Im;8 Abf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:>U2yI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fI2/v<[ agreement for a settlement 授产协议
Jl^Rz;bQ- agreement for assignment 转让协议
}E 5oa\ 1u agreement for sale 售卖协议；买卖协议
,"PKGd]^ agreement for sale and purchase 买卖协议
c5K@<=?,E agreement for the payment of interest 支付利息协议
=v4;t'_^ agreement for the repayment of money 还款协议
]&za^%q0& agreement of reinsurance 再保险协议
9]AiaV9 Agricultural Bank of China 中国农业银行
P=: mn> air passenger departure tax 飞机乘客离境税
WxE4 r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
TO.71x| airport tax 机场税
-9XB.)\# alcohol duty 酒精税
({#9gTP2b alienation 让与；让渡；转让
`mro2A alimony 生活费；赡养费
&T qY\ l All Ordinaries Index [AOI] 所有普通股指数
^`Tns6u> all risks 全险；综合险
m_Owe/BC#m All Sales Record for Stock Market 《股票市场成交报告》
M{U {iS Allied Capital Resources Limited 新联财务有限公司
|s&jWM$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^goa$ uxU allocation letter 拨款信件
lsV9-)yyl allocation of fund 分配款项；预留款项
EG<YxN X, allocation of profit 利润分配；溢利分配
)J?Nfi% allocation warrant 拨款令
b[Z5:[@\# allotment 分配；配股
{shf\pm!o allotment notice 股份配售通知；配股通知
OI3UC=G allotment of shares 股份分配
{EKzPr/ allowable 可获宽免；免税的
E|ce[|2 allowable business loss 可扣除的营业亏损
yUb$EMo \ allowable expenses 可扣税的支出
]UG+<V
, : allowance 免税额；津贴；备抵；准备金
K1rF;7Y6 allowance for debts 债项的免税额
pyEi@L1p allowance for depreciation by wear and tear 耗损折旧免税额
=VMV^[&> allowance for funeral expenses 殡殓费的免税额
S/}6AX#F4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GE`:bC3 allowance for repairs and outgoings 修葺及支出方面的免税额
V `OeJVe allowance to debtor 给债务人的津贴
VeixwGZ. alteration of capital 资本更改
?Z-(SC alternate trustee 候补受托人
[#y/` amalgamation 合并
aa8xo5tIp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|oq27*ix~m ambit of charges 征税范围；收费范围
T+z]ztO amended valuation 经修订的估值
2|vArRKt American Commodities Exchange 美国商品交易所
7 jq?zS| American Express Bank Limited 美国运通银行
VUXG%511T American Stock Exchange 美国证券交易所
w%=Gd A= amortization 摊销
7XKPC+)1ya amount due from banks 存放银行同业的款项
)i&z!|/2 amount due from banks abroad 存放海外银行同业的款项
h^F^|WT$ amount due from holding companies 控股公司欠款
0be1aY;m& amount due from local banks 存放本港银行同业的款项
_6a+" p amount due to banks 银行同业的存款
RZm}%6##ZC amount due to banks abroad 海外银行同业的存款
tlw$/t Ma amount due to holding companies 控股公司存款
l4+!H\2 amount due to local banks 本港银行同业的存款
^06f\7A amount due to outport banks 外埠银行同业的存款
Qq;` 9-&j amount for note issue 发行纸币的款额
/.<tC( amount of bond 担保契据的款额
l6Hu(.Ls;j amount of consideration 代价款额
y2k '^zE amount of contribution 供款数额
a hi lp$v amount of indebtedness 负债款额
p<1z! `!P amount of principal of the loan 贷款本金额
Fw!wSzsk3 amount of rates chargeable 应征差饷数额
T9r"vw amount of share capital 股本额
wD|,G!8E2 amount of sums assured 承保款额
:3 4#z.O amount of variation 变动幅度
t3ua5xw amount of vote 拨款数额
_{CMWo"l amount payable 应付款额
+]|aACt] amount receivable 应收款额
)3<|<jwcx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O $jj& analysis 分析
5b
X*8H
D ancillary risk 附属风险
q[4{Xh annual account 周年帐目；周年帐目报表；年度决算；年结
NNZ%jJy?=, annual accounting date 年结日期
8Xpf|? . annual allowance 每年免税额；年积金；年度津贴；年津
s( 56aE annual balance 年度余额
%2Q:+6) annual disposable income 每年可动用收入
[r'PGx annual estimates 周年预算
,4oYKJ$+h annual fee 年费
L3 :dANG annual general meeting 周年大会
9{{QdN8 annual growth rate 年增率；每年增长率
hn9'M!*:O annual long-term supplement 长期个案每年补助金
;xFx%^M}br annual pensionable emolument 可供计算退休金的年薪
oh+Q}Fa: annual report 年报
`f.okqBAh Annual Report on the Consumer Price Index 《消费物价指数年报》
QC7Ceeh]4 annual return 周年报表；周年申报表；每年报税表格
5wM*(H^c[ Annual Return Rules 《周年报表规则》
6^U8U tx annual review of consumer prices 每年消费物价回顾
4Q2=\-KFj annual roll-forward basis 逐年延展方式
pG?AwB~@n annual salary 年薪
6<sd6SM annual statement 年度报表；年度决算表
n_;q B7,, 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
)N[9r{3 annuitant 年金受益人
R<$_
<z annuity 年金
4;anoqiG\ annuity contract 年金合约
WP)r5;Hv` annuity on human life 人寿年金
r|$@Wsb ?# antecedent debt 先前的债项
pME17 af ante-dated cheque 倒填日期支票
\7W>3 anticipated expenditure 预期开支
""cnZZ5 ) anticipated net profit 预期纯利
`"CIy_m anticipated revenue 预期收入
6*`KC)a anti-inflation measure 反通货膨胀措施
kO:|?}Koc anti-inflationary stance 反通货膨胀立场
r0ml|PX apparent deficit 表面赤字
V1Yab# apparent financial solvency 表面偿债能力
-2NXQ+m ; apparent partner 表面合伙人
^(<Ecdz( application for personal assessment 个人入息课税申请书
[JAHPy=+w application of fund 资金应用
+<5q8{]Pk application to release as liquidator and to destruct the books of accounts and documents
}SL&Y `Y] 申请免除清盘人职务及毁灭帐簿与文件
hV5Aw;7C appointed actuary 委任精算师
D^cv
8 8< appointed auditor 委任核数师；委任审计师
ks92-%;: appointed trustee 委任的受托人
HUF],[N appointer 委任人
Dqss/vwV apportioned pro rata 按比例分摊
Y~ j.Kt apportionment 分配；分摊
o+UCu`7e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q]j [ +e apportionment formula 分摊方程式
yW: :` apportionment of estate duty 遗产税的分摊
cj
?aCVa appraisal 估价；评估
gDHgXD D_b appreciable growth 可观增长
AY]d wKw appreciable impact 显着影响
O@*7O~eO appreciable increase 可观增长
u6hDjN appreciation 增值；升值
3r{3HaN(^' appreciation against other currencies 相对其他货币升值
HgH\2QL3& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i?+ZrAx> appreciation tax 增值税
8 xf n$ appropriation 拨款；拨用；拨付
+S z%2 Q appropriation account 拨款帐目
[ .] x y Appropriation Bill 拨款法案
b1rW0}A appropriation-in-aid system 补助拨款办法
|'mwr! approved assets 核准资产
_v~c3y). approved basket stock 认可一篮子证券
bv %Bo4s approved budget 核准预算
tK@|sZ>3\ approved charitable donation 认可慈善捐款
| . w'Z7(s approved charitable institution 认可慈善机构
#cHH<09 rl approved currency 核准货币；认可货币
?'RB)M=Og7 approved estimates 核准预算
Ew`(x30E approved estimates of expenditure 核准开支预算
Q]44A+M] approved overseas insurer 核准海外保险人
}XmrfegF approved overseas trust company 核准海外信托公司
w'Y(doY , approved pooled investment fund 核准汇集投资基金
^\<nOzU? approved provident fund scheme 认可公积金计划
-cDS+ * [ approved provision 核准拨款
a1^CpeG~ approved redeemable share 核准可赎回股份
;Fo%R$y approved regional stock 认可地区性证券
w&c6iFMd0 approved retirement scheme 认可退休金计划
VO"/cG;]* approved subordinated loan 核准附属贷款
eBlWwUy*6f arbitrage 套戥；套汇；套利
|3LD"!rEx arbitrageur 套戥者；套汇者
UC u0Xqf arbitrary amount 临时款项
U-F\3a;& arrangement 措施；安排；协定
j-~x==c-; arrears 欠款
*}F>c3x] arrears of pay 欠付薪酬
@wvgMu arrears of revenue 逾期未收税款；逾期未收的帐项
,W8E U articles of association 组织章程；组织细则；组织章程细则
=g.R?H8cj5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"0*yD[2 ascertainment of profit 确定利润
e0s * "Asia Clear" “亚洲结算系统”
/Pbytu);ds Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$7bLw)7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Cs:?9G Asian Development Fund [ADF] 亚洲发展基金
uez"{ _I Asian dollar bond 亚洲美元债券
;s* Asian dollar market 亚洲美元市场
}na0 Asian dollar rate 亚洲美元利率
X| !VjUH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V8w7U:K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k kZ2Jxvx asked price 沽盘；喊价；索价；卖方报价
MQc<AfW3/ assessable income 应评税入息
RGu`Jk assessable loss 应评税亏损
kC ,=E9)O assessable profit 应评税利润
v 9,<2 assessable value 应评税值
hqXp>.W assessed profit 估定利润
/M : 7 assessed value 经评估价值
A
".v+ assessment 评税；评定；估价；评税单
F_U9;*f] assessment number 评税编号；估价编号
k!Ym<RD%N assessment of additional tax 补加税评税
TdU'L:<4l assessment of performance 业绩评估；实绩评价
9T\uOaC" Assessor 评税主任
.B+Bl/ asset price bubbles 资产价格泡沫
\DiAfx<Ub asset-backed securities 具资产保证的证券
JpRn)e'Z assets accretion 资产增值
FNN7[ku! assets and liabilities 资产与负债
B_uhNLd assets betterment statement 资产递增表；资产改进表
=ea'G>;[H assets lending 实物放款；有抵押贷款
?v
z[Zi assets of the company passing on the death 死者去世时转移的公司资产
&lCOhP# assets pledged as security for liabilities 用作负债抵押的资产
D_N 0j{E assets portfolio 资产投资组合
LULRi#n assets price 资产价格
:[:*kbWN- assets quality 资产质素
|EGC1x]j= assets realization 资产变现
9bQD"%ha=d assets refinancing arrangement 资产再集资安排
:hBLi99
o assets securitization 资产证券化
S.zY0 assets situated outside Hong Kong 在香港以外地方的资产
.GSK!1{@ assets stripping 削减资产；拆卖资产
]Sey|/@D assets value 资产值
o5E5s9n assignee 承让人
Gw$Y`]ipy assignment 转让；转让书；转让契
6Y%{ YQ}s| assignment of interest 权益转让
{ v [ assignment of letters patent and trade mark 专利证书及商标转让
h ^.jK2I assignment of property 物业转让；物业转让书
Ez/>3:; assignment right 转让权
N!//m?} assignor 转让人
U>i}C _7g associate 有联系的人；有关连人士；相联者；合伙人；联系人
{ .j030Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r Q-,mq associate member 附属会员
$ qR<_6j associated body corporate 相联法人团体
+gyGA/5:d$ associated company 相联公司；联属公司
&R))c|>OT& associated corporation 相联法团
~ c=F$M^"c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nK)hv95i_ 公认会计师公会〔英国〕
OJ1MV 7& Association of Futures Exchange Brokers 香港期货经纪协会
;0 4< 9i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zEKVyZd* { association of underwriters 承保人组织
;lQ>>[* assumption of control 接管
a0jzt!ci assurance 担保；保险；转易；转易书
6 u 9? assurance of interest 权益的转易
&u4;A[- R at 19XX price 按一九ＸＸ年价格计算
Ftdx+\O_i& at a discount 按赔价计算；按贴水价格计算；打折扣
>x1yFwX}-f at a premium 按溢价计算；按升水价格计算
<2 e[; $ at call 通知付款；按通知
Eq=j+ch7 at constant market price 按固定市价计算
wu. > 'v?y at constant price 按固定价格计算
2BO&OX|X at cost 按成本计算
[a!)w@ I: at current market price 按当时市价计算；按现时市价计算
P& h]uNu at current price 按当时价格计算；按现时价格计算
$T6+ 6 <
at factor cost 按要素成本计算；按生产要素成本计算
L%<DLe^P`l at money-of-the-day price 按付款当日价格计算
cAn_:^ at or better 按指定或较佳价位〔买卖指令〕
<
w; 49 0g at par 按面值计算；平价
XE8%t=V!c$ at sight 见票即付
K 8W99:v at the close 按收市盘
t pa<)\7KJ at the opening 按开市盘
C;%1XFzM attestation 见证；见证条款
C[,&Y&`j at-the-money option 平价期权
0 _N.s5~N attorney 受权人；受托代表人
6MpV ,2:> attornment 新拥有人承认书
2;x+#D8 attributable profit 可归属利润
9TZ 6c attributable share value 可归属股份价值
SPp|/ [i7 Auckland Stock Exchange 奥克兰证券交易所
nE56A#,Q, auction 拍卖
{TvB3QOsj auctioneer 拍卖商
ZA \;9M= audit 审计；核数
rY M@ e Audit Commission 审计署
qJJ}, 4} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>=8 6*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〕
*6G@8TIh audit review 帐目审查
V}ls|B$Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X 6j:TF audited account 审计帐目；经审计的帐目
Q)=2 %X audited annual account 经审计的周年帐目
>[ g=G audited balance sheet 经审计的资产负债表
@p@b6iLpO auditor 核数师；核数主任；审计师
ZcN#jnb0/ auditor's certificate 核数师证明书；审计师证明书
QZ+G2$ auditor's report 核数师报告；审计师报告
<`u_O!h Aussie bond 澳元债券
*;F:6p4_ austerity budget 紧缩预算
Ed+jSO0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?XV3Y3 Australia All Ordinaries Index 澳洲所有普通股票指数
*-S?bv,T' Australian Dollar [AUD] 澳元
/iL*) Australian Options Market 澳大利亚期权市场
mNsd&Rk' Australian Securities Commission 澳洲证券事务监察委员会
OlgM7Vrl Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0 Bk-)z|V Australian Stock Exchange 澳大利亚证券交易所
i0Rj;E=:] Austrian Schilling [ATS] 奥地利先令
^b4i9n,t1 authentication 认证；鉴证
0lOR.}]q authority to purchase 委托购买证；委购书
p(fMM : authorization 认可；核准；授权；授权书
= ui3I_*) authorization by direction 指示授权
<`?%Cz AO authorization by instruction 指令授权
\uO^w J} authorization by warrant 令状授权
S| fb' authorization of unit trust 单位信托的认可
w&e3# p authorized agent 指定代理人
/&9R*xNST# authorized capital 法定资本
FF;Fo}no- authorized clerk 出市员
'2UQN7@d authorized dealer 认可交易商
>hzSd@J& authorized financial institution 认可财务机构
Qkw?Q V-`k authorized fund 认可基金
{vT9I4d8 authorized fund house 获授权的基金公司；认可基金公司
n}-
_fx authorized institution 认可机构
8A}<-?> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z|t2;j[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zFQm3 !. authorized insurer 获授权保险人；获认可承保人
y;(G%s1 authorized investment 特准投资项目
%m |1LI( authorized person 获授权人
/}
h"f5 authorized representative 获授权代表
:i|]iXEI" authorized share capital 法定股本
ah, "c9YX automated quotation system 自动报价系统
saDu'SmYV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3d,:,f|h 自动交易系统〔香港期货交易所有限公司〕
^+0>,-)F automatic adjustment mechanism 自动调整机制
+~= j3U automatic adjustment system 自动调整系统
*a q"c9 Automatic Clearing House 自动票据交换所
U FC^ lv automatic exchange rates accumulation system 自动化汇率累集系统
rU(-R@[" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}0f ~hL24 automatic teller machine [ATM] 自动柜员机
G(ZEP.h`u autopay 自动转帐
i|xz available assets 可用资产
$sUn'62JlU available fiscal reserve 现存财政储备
18p4]:L available profit 可用利润
dpX Fx"4A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PIdGis5G average 平均；平均数；海损
s%8,'3& average basic salary 平均基本薪金
nyxoa/ average consumer expenditure 平均消费开支；一般消费开支
)."dqq^ q average cost 平均成本
'&2-{Y [! average cost of land production 增辟土地平均成本
n&a\mGF average daily turnover 平均每日成交额
]h=5d09z average daily wage rate 平均每日工资率
/8Z&Y`G average expenditure pattern 平均开支模式
&0H_W xKeB average growth rate 平均增长率
)eqF21\ average net fixed assets 固定资产平均净值
>;R7r|^k average of relatives 相对价格平均数
I $4>_D average price 平均价格
`U|zNizO average propensity to consume 平均消费倾向；一般消费倾向
C\OZs%]At average propensity to save 平均储蓄倾向；一般储蓄倾向
$RunGaX!=N average rate 平均率
?YUL~ P average revenue 平均收入；平均收益
IYHNN average stock 平均库存；平均存货
vp9 wRGd average yearly rent 平均年租
#sk~L21A avoidance of double taxation 避免双重课税
cYXL3)p*Q avoidance of tax 避税
