A:
l+g\xUP A share Ａ股；甲类股份
k1Cx~Q)XC abatement of tax 减税；减扣免税额
r# ES| ABN AMRO Bank N.V. 荷兰银行
xDv5'IGBb above-the-line expenditure 线上项目支出；经常预算支出
6M^P]l above-the-line receipt 线上项目收入；经常预算收入
baJ(Iy$XT ABSA Asia Limited 南非联合亚洲有限公司
T;!7GW4E
? absolute change 绝对数值变更
tg%s#lLeH absolute expenditure 实际开支
>; a_i>[ absolute guideline figure 绝对准则数字
T 1'8<pJ^ absolute interest 绝对权益
*9V;;bY# absolute order of discharge 绝对破产解除令
~gU. z6us absolute profit margin 绝对利润幅度
D L0jA/f absolute value 实值；绝对值
)9LlM2+y absolutely vested interest 绝对既得权益
c|?0iN absorbed cost 已吸收成本；已分摊成本
F|.,lb |L absorption 吸收；分摊；合并
GiI|6z! absorption rate 吸收率；摊配率；分摊率
IoUQ~JviA ACB Finance Limited 亚洲商业财务有限公司
6b& <5,=d: acceptable form of reciprocity 合理的互惠条件
wX dt Y acceptable rate 适当利率；适当汇率
" o.V`Bj acceptance agreement 承兑协议
{@j 0?s acceptance for honour 参加承兑
N0A PX4j acceptor 承兑人；接受人；受票人
.
!gkJ acceptor for honour 参加承兑人
LS1 r}cl accident insurance 意外保险
F~j
U; L Accident Insurance Association of Hong Kong 香港意外保险公会
/ O@'XWW accident insurance scheme 意外保险计划
}2dz];bR accident year basis 意外年度基准
Bc1[^{`bq^ accommodation 通融；贷款
bMWL^ *I accommodation bill 通融票据；空头票据
\GA6;6%Oo accommodation party 汇票代发人
s%Ez/or(T account balance 帐户余额；帐户结余
JBX#U@k>I account book 帐簿
{|)u).n| account collected in advance 预收款项
S-)mv'Al'F account current book 往来帐簿
[X>\! mt account of after-acquired property 事后取得的财产报告
$@]tTz;b account of defaulter 拖欠帐目
pbg[\UJyd account payable 应付帐款
:9`'R0=i^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
llG^ +*Y8t account receivable 应收帐款
+bC-_xGuh account receivable report 应收帐款报表
!=%E&e] account statement 结单；帐单；会计财务报表
yVds2J'w- account title 帐户名称；会计科目
QUa_gYp0v accountant's report 会计师报告
qm30,$\c`~ Accountant's Report Rules 会计师报告规则
`>M;f%s accounting and auditing procedure 会计与审计程序；会计与核数程序
c6zghP3dR Accounting Arrangements 《会计安排》
ki/x o^Y2< accounting basis 会计基础
ERSo &8 accounting by Official Receiver 破产管理署署长呈交的帐目
B<)c{kj Accounting Circular 《会计通告》
oy+ `` W~ accounting class 会计类别
/JaCbT?*T accounting date 记帐日期；会计结算日期
BGAqg=nDV accounting for money 款项核算
fwvPh&U& Accounting Officer 会计主任
&n:3n accounting period 会计报告期；会计期
r2:n
wlG accounting policy 会计政策；会计方针
S0X %IG accounting practice 会计惯例
s"1:#.u accounting principle 会计准则
8)I,WWj accounting record 会计记录
UuDT=_1Sh accounting report 会计报告
m( Hb! RT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fqtgw8 Accounting Society of China 中国会计学会
FFE IsB"9 accounting statement 会计报表
T(UdV]~]" accounting system 会计制度；会计系统
-9 Iz$ (>a accounting transaction 会计事项；帐务交易
I_vPGafMx accounting treatment 会计处理
;Y:_}kN8_ accounting year 会计年度
c,WRgXL accretion 增值；添加
ZM)Y Rdh accrual 应计项目；应累算数目
# is1y3yh accrual basis 应计制；权责发生制
LR :Qb]|" accrual basis accounting 应计制会计；权责发生制会计
:^
9sy accrue 应累算；应计
&{#4^.Q accrued benefit 应累算利益
S w##C
l# accrued charges 应计费用
f"^G\ accrued cumulative preference share dividend 应累算的累积优先股股息
"6.J pUf accrued expenses 应累算费用
?~G D^F accrued interest payable 应付利息；应计未付利息
X6_m&~}15 accrued interest receivable 应收利息；应计未收利息
UdBP2 lGd accrued right 累算权益
bj6-0` accruing profit 应累算的利润
8J60+2Wa accumulated fiscal reserve 累积财政储备
^Y mq<*X accumulated profit 累积利润；滚存溢利
@ 8[3 ]< accumulated reserve 累积储备
OC0dAxq accumulation of surplus income 累积收益盈余
8)(<U/ acquired assets 既得资产
Xy_ <Yqx} acquisition 收购；购置；取得
r >%r eS acquisition cost 购置成本
rL+K Sb acquisition expenses 购置费用
"BN-Jvb7q acquisition of 100% interest 收购全部股权
P( z# Wk acquisition of control 取得控制权
8;'fWV?
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Z<j(ZVO acquisition of shell “买壳”
gO
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li>`9qCmI act of God 天灾
O0`k6$=6r acting partner 执事合伙人
o+U]=q*|)$ active market 买卖活跃的市场；交投畅旺的市场；旺市
1PwqW g-\\ active partner 积极参与的合伙人
]<3$Sx_{y active trading 交投活跃
qEd!g,Sx actual circulation 实际流通
AEjkqG4qv actual cost 实际成本
5)=XzO0 actual expenditure 实际开支；实际支出
Z4eu'.r-y~ actual income 实际入息；实际收入；实际收益
[/.5{|&GSt actual market 现货市场
iUcDj: actual price 现货价；实际价格
eBZ^YY<*g actual profit 实际利润
OG\TrW-ug actual quotation 实盘；实际价位；实际报价
vIk;x actual year basis 按实际年度计算
,^dyS]!d$ actuals 实货
_ J<^'w^;% actuarial investigation 精算调查
vo'=d"zm actuarial principle 精算原则
yn;h.m [): actuarial report 精算师报告
V?{[IMRC Actuarial Society of Hong Kong 香港精算学会
+.i?UHNB actuarial valuation 精算师估值
J{98x zb actuary 精算师
C^uH]WO ad referendum agreement 暂定协议；有待覆核的协定
P#`Mg @. ad valorem duty 从价税；按值征税
< 8yv( ad valorem duty system 从价税制
O0?.$f9 s ad valorem fee 从价费
NL}) _.Og ad valorem tariff 从价关税
],r tSUO additional allowance 额外免税额
d',OQ,~{ additional amount for unexpired risk 未过期风险的额外款额
9v7l@2 / additional assessable profit 补加应评税利润
qPgLSZv additional assessment 补加评税
9S"c-"y\# additional commitment 额外承担
Nr.maucny additional commitment vote 额外承担拨款
b_Us%{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K]mR9$/ additional dependent parent allowance 供养父母额外免税额
I`%\ "bF@ additional provision 额外拨款
A aLj.HR additional stamp duty 附加印花税
"^A4 !. additional tax 补加税罚款；补加税款
3 ?Ckk{)& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
YyR)2j1O adjudged bankrupt 被裁定破产
Aj`zT' adjudicated bankrupt 裁定破产人
kj(Ko{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
INQ0h `T adjudication of bankruptcy 裁定破产；宣告破产
EYc, "' adjudication of insolvency 裁定无力偿还债务
_c}@Fi+E adjusted actual 经调整的实数；调整后的实数
R - Y |; adjusted current assets 经调整的流动资产；调整后的流动资产
; aA,H& adjusted figure 经调整的数字；调整后的数额
ZVo%ssVt adjusted liabilities 经调整的负债；调整后的负债
- i``yf?P adjusted loss 经调整的亏损；调整后的亏损
"zS i9]j 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
x,W)qv adjusted profit 经调整的利润；调整后的利润
uus}NZ:*l adjusted surplus 经调整的盈余额；调整后的盈余额
L,Jl#
S adjusted value 经调整的价值；调整后的价值
/I2RU2|B adjustment 调整；修订；理算〔保险〕
#bX~.jKW adjustment centre 调剂中心
TV$Pl[m adjustment lag 调整过程的时间差距；调整时差
(<?6X9F:N adjustment mechanism 调整机制
m>4jRr6sF adjustment of loss 亏损调整
Y)@mL ~){ adjustment process 调整过程；调整程序
I>k >^ adjustment range 调整幅度
S1Q 2<<[ administered exchange rate 受管制汇率
\79KU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
voRr9E*n administration expenses 行政费用
: `D[0 administration fee 手续费；行政费
l#P)9$% administration in bankruptcy 破产管理
LM:|Kydp3 administration order 遗产管理令
_= RA -qZ" administrator 管理人；遗产管理人
_is<.&f6 administrator of the estate 遗产管理人
74*1|S < admission of debt 债项承认书
&
[)1LRt_ admission of proof 接纳债权证明
qx0RCP /s advance 放贷款项；垫付款项；预支款项；预付款项
( yk^% advance account 暂支帐目；预付款帐户
]"SH
pq advance compensation 预付补偿金
E\N?D advance from shareholder 股东垫款
%mR roR6 advance pending reimbursement 预支以待日后付还
( P;z*
"q advanced economy 先进经济体系
=ogzq.+| advancement 预付；预付财产
.k5
TQt advances warrant 垫款令
}V.Wp6"S advancing 贷出
\VmqK&9 adverse balance 逆差
8D[8(5 adverse exchange 逆汇
Jd_w:H. advertisement addressed to shareholders 在报章刊登的致股东通告
h>v;1Q O9D advice for collection 托收通知书
s^KUe%am0 advice of drawing 提款通知书；汇票通知书
HC,YmO:df" advice of payment 付款通知
1
h(oty2p Advisory Committee [Securities and Futures Commission]
uWw4l"RK` 谘询委员会〔证券及期货事务监察委员会〕
Skgvnmk[U Advisory Committee on Diversification 经济多元化谘询委员会
B9`^JYT< affidavit 誓章；遗产申报誓章
yYmV^7G affidavit of no receipt 述明无收款的誓章
^p#f B4z affiliate 联号；联营公司；附属公司
xEBiBsk d affiliated company 附属公司；联号；联营公司
V $u~}]z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~2xC.DF_N affordability 负担能力
Q+/:5Z
C African Development Bank [AfDB] 非洲开发银行
{~DYf*RZ after-acquired property 事后取得的财产
xao'L after-hours dealing 市后交易
\-k X -Tq after-tax profit 税后盈利；税后利润；税后溢利
2kV[A92s agency agreement 代理协议
r(` ;CY]@ agency expenses 代理机构的开支
(p<QRb:&Z agency fee 代理费
SX)giQLU Agency Law 《代理法》
J lAUie8 agent 代理人；承销人
YH33E~f agent of company 公司代理人
0-~Y[X"9. agent's fee 代理人费；经纪费
9tmYrhb$
aggregate 总计；总数；总体数字
<b!ieK?\F3 aggregate amount 总款额；总额
MCHRNhb9 aggregate assets and liabilities 总体资产与负债
%=x|.e@J aggregate at constant price 按固定价格计算的总体数字
Y% 9S4be aggregate demand 总需求
}5gAxR, aggregate gross position 总持仓量
*z4n 2"<l aggregate limit 总限额
qM
F' & aggregate of salaries tax 合计薪俸税
'$u3i
#. \ aggregate performance 总体表现；总体业绩
P 3uAS aggregate supply 总体供应
*_ d+c G aggregate surplus 总盈余
W jZJQK aggregate total 整体总额
t1p} aggregate value 总值；合计价值
6zK8-V?9F aggregated basis 合计基准
*OU>s;"$ aggregated net chargeable income 合计应课税入息实额
zAEq)9Y"l' aggregation 合并计算；合计；总和
SdhdXVZ aggregation of incomes of husband and wife 夫妇入息合并计算
<1[W Nj2[ aggregation of property 财产的总和
Q g=k@ agio 差价；贴水
z'a#lA.$} 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》
G)\s{qk Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c;_GZ}8 《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》
:+ksmyW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Tj@}O:q7: 《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》
Ko6 tp9G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z qX U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fq/F| c agreement for a settlement 授产协议
Bb[%?~
E! agreement for assignment 转让协议
pq[R H-{ agreement for sale 售卖协议；买卖协议
bF %#KSVw agreement for sale and purchase 买卖协议
rDkAeX0 agreement for the payment of interest 支付利息协议
lTe}[@( agreement for the repayment of money 还款协议
K7}EL|Kx agreement of reinsurance 再保险协议
h: :'s&| Agricultural Bank of China 中国农业银行
5 VIpA air passenger departure tax 飞机乘客离境税
|D)NP N& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j"o`K}C airport tax 机场税
J 2%^%5&0 alcohol duty 酒精税
|M|'S~z alienation 让与；让渡；转让
!!&H'XEJV alimony 生活费；赡养费
Ggy_
Ctu All Ordinaries Index [AOI] 所有普通股指数
(gBP` *2 all risks 全险；综合险
]Po9 a4w# All Sales Record for Stock Market 《股票市场成交报告》
,>CFw-Nxu Allied Capital Resources Limited 新联财务有限公司
9
O| "Ws>{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\7Hzj0hSi allocation letter 拨款信件
ey<u allocation of fund 分配款项；预留款项
v'* allocation of profit 利润分配；溢利分配
m`C (y$8fU allocation warrant 拨款令
V x1C4 allotment 分配；配股
j &)Xi^^ allotment notice 股份配售通知；配股通知
[0CoQ5:d?& allotment of shares 股份分配
b)@%gS\F allowable 可获宽免；免税的
r$=MBeT allowable business loss 可扣除的营业亏损
_F
xq allowable expenses 可扣税的支出
DG8]FhD^b allowance 免税额；津贴；备抵；准备金
j Efrxlj allowance for debts 债项的免税额
.!0),KmkK allowance for depreciation by wear and tear 耗损折旧免税额
N8(xz-6 allowance for funeral expenses 殡殓费的免税额
E :*!an allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`+$'bNPn& allowance for repairs and outgoings 修葺及支出方面的免税额
Sr~zN:wn allowance to debtor 给债务人的津贴
(8o~ XL alteration of capital 资本更改
B 1m @ alternate trustee 候补受托人
\~: Kp
Kq amalgamation 合并
+U&aK dQs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?H1I ,]Di ambit of charges 征税范围；收费范围
Acr\2!)) amended valuation 经修订的估值
dA> t American Commodities Exchange 美国商品交易所
F.c`0u;= American Express Bank Limited 美国运通银行
bTZ/$7pp9 American Stock Exchange 美国证券交易所
M $#zvcp amortization 摊销
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+Y amount due from banks 存放银行同业的款项
)hj77~{ + amount due from banks abroad 存放海外银行同业的款项
2D` @$)KL amount due from holding companies 控股公司欠款
#*q`/O5n amount due from local banks 存放本港银行同业的款项
)c5 M;/s amount due to banks 银行同业的存款
6XUc J0 amount due to banks abroad 海外银行同业的存款
RL |.y~ amount due to holding companies 控股公司存款
9Q- /Yh amount due to local banks 本港银行同业的存款
3 D,PbAd amount due to outport banks 外埠银行同业的存款
'-3AWBWI1 amount for note issue 发行纸币的款额
!> b>"\b amount of bond 担保契据的款额
]O',E i ^ amount of consideration 代价款额
6FG h=~{3, amount of contribution 供款数额
t
),~w,7(J amount of indebtedness 负债款额
+ Y(cs&V* amount of principal of the loan 贷款本金额
t3u"2B7oG amount of rates chargeable 应征差饷数额
bO1J#bcZ amount of share capital 股本额
'p-jMD}O amount of sums assured 承保款额
dgpo4'c} amount of variation 变动幅度
r<V]MwO= amount of vote 拨款数额
VaQ>g*(I amount payable 应付款额
;%2 / amount receivable 应收款额
,@%1q)S?A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ei Wy` H; analysis 分析
@/H1}pM~ ancillary risk 附属风险
Je2o('MA annual account 周年帐目；周年帐目报表；年度决算；年结
0z/tceW'F annual accounting date 年结日期
is?`tre\P annual allowance 每年免税额；年积金；年度津贴；年津
;YNN)P%" annual balance 年度余额
2NAGXWE annual disposable income 每年可动用收入
aUSxy8% annual estimates 周年预算
!uLAW_~ annual fee 年费
@Ek''a$ annual general meeting 周年大会
m9ts &b+TE annual growth rate 年增率；每年增长率
F6h3M~uR annual long-term supplement 长期个案每年补助金
K +Q81<X~ annual pensionable emolument 可供计算退休金的年薪
+l@H[r;$ annual report 年报
OGg9e Annual Report on the Consumer Price Index 《消费物价指数年报》
Ht l6Mr*{ annual return 周年报表；周年申报表；每年报税表格
^DXERt&3 Annual Return Rules 《周年报表规则》
}$#e&&)n annual review of consumer prices 每年消费物价回顾
+m hYr]Z annual roll-forward basis 逐年延展方式
=$Sf]L annual salary 年薪
{ ,.1KtrSN annual statement 年度报表；年度决算表
,) '!E^n 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
pSkP8'
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im9 B=D annuity 年金
/XS6X annuity contract 年金合约
'?t]iRCeI7 annuity on human life 人寿年金
LW?] ~| antecedent debt 先前的债项
"5Oog< ante-dated cheque 倒填日期支票
4ao
oBY$ anticipated expenditure 预期开支
*CA|}l anticipated net profit 预期纯利
l"RX`N@In anticipated revenue 预期收入
H`]nY`HYg anti-inflation measure 反通货膨胀措施
hJ.XG<?]$ anti-inflationary stance 反通货膨胀立场
0vmMNF apparent deficit 表面赤字
cy*Td7)/ apparent financial solvency 表面偿债能力
?|TVz!3 apparent partner 表面合伙人
P~redX= t@ application for personal assessment 个人入息课税申请书
]8 ua>1XS application of fund 资金应用
cf1Ve\(YGI application to release as liquidator and to destruct the books of accounts and documents
'IP'g,o++ 申请免除清盘人职务及毁灭帐簿与文件
NZ 9=hI;iM appointed actuary 委任精算师
;j=/2vU~@ appointed auditor 委任核数师；委任审计师
'@2pOq appointed trustee 委任的受托人
5[`!\vC iZ appointer 委任人
\6)l(b; apportioned pro rata 按比例分摊
!FipKX apportionment 分配；分摊
l -_voOP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G Bu&2} apportionment formula 分摊方程式
LD: w
wH apportionment of estate duty 遗产税的分摊
S0/@y'q3en appraisal 估价；评估
c.m ' %4 appreciable growth 可观增长
&|iFhf[o appreciable impact 显着影响
zCL/^^# appreciable increase 可观增长
[%YA42_`LD appreciation 增值；升值
y`:}~nUdT appreciation against other currencies 相对其他货币升值
T9KzVxHp5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
' [I_Iu#, appreciation tax 增值税
[0yKd ?e appropriation 拨款；拨用；拨付
hEsCOcEG appropriation account 拨款帐目
YZ:YYcr Appropriation Bill 拨款法案
LkMh S0?(T appropriation-in-aid system 补助拨款办法
D^=_40 8\ approved assets 核准资产
L{bcmo\ U approved basket stock 认可一篮子证券
1d7oR`qr approved budget 核准预算
P .3j |)NW approved charitable donation 认可慈善捐款
*6e`km approved charitable institution 认可慈善机构
V i2 3pDZ5 approved currency 核准货币；认可货币
V;L^q?v
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x8.7])?w approved estimates of expenditure 核准开支预算
TU$/3fp* approved overseas insurer 核准海外保险人
m C
n,I approved overseas trust company 核准海外信托公司
(
Z\OqG approved pooled investment fund 核准汇集投资基金
n*CH,fih: approved provident fund scheme 认可公积金计划
ylLQKdcL approved provision 核准拨款
8/U=~*` _ approved redeemable share 核准可赎回股份
'I( $IM approved regional stock 认可地区性证券
Q7&Yy25 approved retirement scheme 认可退休金计划
yX$I<L<Suz approved subordinated loan 核准附属贷款
O;ZU{V Y arbitrage 套戥；套汇；套利
{ > {|3 arbitrageur 套戥者；套汇者
6LL/wemq arbitrary amount 临时款项
ul/= 1]1? arrangement 措施；安排；协定
_Z.lr\ arrears 欠款
Km8btS]n arrears of pay 欠付薪酬
I.Co8is arrears of revenue 逾期未收税款；逾期未收的帐项
TOn{o}Y B articles of association 组织章程；组织细则；组织章程细则
" _jIqj6C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8;P8CKe
ascertainment of profit 确定利润
'M| W nR "Asia Clear" “亚洲结算系统”
SWD
v\Vr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S h=E.! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,]i ^/fT Asian Development Fund [ADF] 亚洲发展基金
[5:,+i Asian dollar bond 亚洲美元债券
zKe&*tZ Asian dollar market 亚洲美元市场
}C/ u>89%q Asian dollar rate 亚洲美元利率
C#emmg!a\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f*Xon b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i?z3!`m asked price 沽盘；喊价；索价；卖方报价
Kw3fpNd assessable income 应评税入息
e-,U@_B assessable loss 应评税亏损
xM9 EO(u assessable profit 应评税利润
F}DdErd!f assessable value 应评税值
sVZb[|zSri assessed profit 估定利润
" V&2 g? assessed value 经评估价值
BXO(B'1)] assessment 评税；评定；估价；评税单
P.gk'\<k assessment number 评税编号；估价编号
'v*
=}k assessment of additional tax 补加税评税
}$hxD 9z assessment of performance 业绩评估；实绩评价
^5qX+!3r{ Assessor 评税主任
;
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h{-@ asset price bubbles 资产价格泡沫
-?!|W-}@G= asset-backed securities 具资产保证的证券
" L1cHP~d assets accretion 资产增值
]3
YJE P assets and liabilities 资产与负债
SGZOfTcY assets betterment statement 资产递增表；资产改进表
A,W- =TC assets lending 实物放款；有抵押贷款
[V T& assets of the company passing on the death 死者去世时转移的公司资产
{lT9gJ+ assets pledged as security for liabilities 用作负债抵押的资产
im>Sxu@ assets portfolio 资产投资组合
;tf1 #6{ assets price 资产价格
J|sX{/WT assets quality 资产质素
qo} -m 7 assets realization 资产变现
XrYMv
WT assets refinancing arrangement 资产再集资安排
xH; qJRHa assets securitization 资产证券化
C (vi ns assets situated outside Hong Kong 在香港以外地方的资产
A-~#ydv assets stripping 削减资产；拆卖资产
xQ>c.}J/i assets value 资产值
iJ~5A'?6 assignee 承让人
[3nhf<O assignment 转让；转让书；转让契
S5@/;T assignment of interest 权益转让
9qIUBH e assignment of letters patent and trade mark 专利证书及商标转让
$Tfq9 assignment of property 物业转让；物业转让书
ZwAX+0 assignment right 转让权
yHurt>8b[ assignor 转让人
y<m{eDV7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
<^U B@'lCm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9 U>ID{ associate member 附属会员
r42[pi]F associated body corporate 相联法人团体
@/lLL GrZ" associated company 相联公司；联属公司
n&i WYECz associated corporation 相联法团
u6'vzLmM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@CP"AYB # 公认会计师公会〔英国〕
jC*(ZF1B Association of Futures Exchange Brokers 香港期货经纪协会
q]0a8[]3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1.o-2:]E association of underwriters 承保人组织
s{NEP/QQJ assumption of control 接管
p)f OAr assurance 担保；保险；转易；转易书
>@[`, assurance of interest 权益的转易
U`,&Q ] at 19XX price 按一九ＸＸ年价格计算
[ @ "H2#CQ at a discount 按赔价计算；按贴水价格计算；打折扣
?;0=>3p*0 at a premium 按溢价计算；按升水价格计算
g:q+.6va" at call 通知付款；按通知
]cc4+}L~ at constant market price 按固定市价计算
|b;}'
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Q
nDy mVF at cost 按成本计算
ZFOYYht at current market price 按当时市价计算；按现时市价计算
;wbQ Tp2 at current price 按当时价格计算；按现时价格计算
z tHGY at factor cost 按要素成本计算；按生产要素成本计算
&jl'1mZ at money-of-the-day price 按付款当日价格计算
:@wO '
o at or better 按指定或较佳价位〔买卖指令〕
iH9g5G`O at par 按面值计算；平价
$ N5VoK at sight 见票即付
k)'hNk"x at the close 按收市盘
iv?'&IUfK at the opening 按开市盘
=jkC]0qx
attestation 见证；见证条款
aj20, w at-the-money option 平价期权
R)I 8 ) attorney 受权人；受托代表人
X8ev uN attornment 新拥有人承认书
82~UI'f \ attributable profit 可归属利润
vPR1
TMi> attributable share value 可归属股份价值
MfJk`-%~ Auckland Stock Exchange 奥克兰证券交易所
<. HHV91 auction 拍卖
kN`[Q$B auctioneer 拍卖商
0(Vbji audit 审计；核数
?6p6O B Audit Commission 审计署
P~#!-9? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=3{ h9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
~4U[p 50 audit review 帐目审查
'# "Z$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Fh? ;,Z audited account 审计帐目；经审计的帐目
b5_A*-s$M audited annual account 经审计的周年帐目
4adCM fP7. audited balance sheet 经审计的资产负债表
*wwLhweQ5W auditor 核数师；核数主任；审计师
9HLn_|yU auditor's certificate 核数师证明书；审计师证明书
ci+P g9sS auditor's report 核数师报告；审计师报告
Q0gO1 T Aussie bond 澳元债券
_R1UEE3M austerity budget 紧缩预算
t+q LQY}= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$9y]>R Australia All Ordinaries Index 澳洲所有普通股票指数
k1L GT& Australian Dollar [AUD] 澳元
}Tu_?b`RUm Australian Options Market 澳大利亚期权市场
n #p6i Australian Securities Commission 澳洲证券事务监察委员会
Gc~A,_( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8!TbJ VR Australian Stock Exchange 澳大利亚证券交易所
2K..
;A$ Austrian Schilling [ATS] 奥地利先令
#v:< \-MjN authentication 认证；鉴证
90k|W > authority to purchase 委托购买证；委购书
V{HZ/p_Y authorization 认可；核准；授权；授权书
8q)2 )p authorization by direction 指示授权
`-\4Dx1!q authorization by instruction 指令授权
Z%`}
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Q[i;I bY authorization of unit trust 单位信托的认可
x&l?Cfvv= authorized agent 指定代理人
go]d+lhFB authorized capital 法定资本
|^S[Gr w authorized clerk 出市员
Ufq"_^4 authorized dealer 认可交易商
| }es+<P authorized financial institution 认可财务机构
7V 4 iPx authorized fund 认可基金
a,d\< mx authorized fund house 获授权的基金公司；认可基金公司
Ki ^m&P authorized institution 认可机构
wC{ =o`v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]g I XG` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
, ZD !Qb authorized insurer 获授权保险人；获认可承保人
YM 7P!8Gc authorized investment 特准投资项目
U @|{RP authorized person 获授权人
8hQ"rrj+ authorized representative 获授权代表
#Q^mdv? authorized share capital 法定股本
Cs^o- g!L automated quotation system 自动报价系统
HNY{%D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XC ? H 自动交易系统〔香港期货交易所有限公司〕
h"l{cDk automatic adjustment mechanism 自动调整机制
F `
J(+ automatic adjustment system 自动调整系统
3d cZ1Yrn Automatic Clearing House 自动票据交换所
5`^"<wNI automatic exchange rates accumulation system 自动化汇率累集系统
GE Xz)4[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sG}}a}U1 automatic teller machine [ATM] 自动柜员机
2a5yJeaIv* autopay 自动转帐
>6 :slNM# available assets 可用资产
9`{Mq9J available fiscal reserve 现存财政储备
WN>.+qM~8 available profit 可用利润
(Uv{%q.n6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
To}L%) average 平均；平均数；海损
5 i G|C ~ average basic salary 平均基本薪金
k/H<UW?Z] average consumer expenditure 平均消费开支；一般消费开支
1ikkm 7 average cost 平均成本
;r4 9H<z average cost of land production 增辟土地平均成本
d;D^<-[i average daily turnover 平均每日成交额
q1r\ 60M average daily wage rate 平均每日工资率
tK g%5;v average expenditure pattern 平均开支模式
/%=#*/E7 average growth rate 平均增长率
Bpo~x2p average net fixed assets 固定资产平均净值
XwX1i!'54 average of relatives 相对价格平均数
" y
"C#:5 average price 平均价格
+ywWQ|V average propensity to consume 平均消费倾向；一般消费倾向
m;K Mr6sO average propensity to save 平均储蓄倾向；一般储蓄倾向
aFyNm@a average rate 平均率
*:BN LM average revenue 平均收入；平均收益
x[WT) average stock 平均库存；平均存货
3`^ ]#Dh average yearly rent 平均年租
QdO$,i ' avoidance of double taxation 避免双重课税
Z'S>i*Ts
avoidance of tax 避税
