A:
p0Z:Wkz] A share Ａ股；甲类股份
%2}C'MqS abatement of tax 减税；减扣免税额
\1]rlzXGUT ABN AMRO Bank N.V. 荷兰银行
&u=8r* above-the-line expenditure 线上项目支出；经常预算支出
Oi6Eo~\f above-the-line receipt 线上项目收入；经常预算收入
SD^E7W$? ABSA Asia Limited 南非联合亚洲有限公司
5y04 0
N- absolute change 绝对数值变更
b9DR%hO: absolute expenditure 实际开支
GY9y9HNZ absolute guideline figure 绝对准则数字
KXq_K:r ? absolute interest 绝对权益
i+1 Qf absolute order of discharge 绝对破产解除令
.$P|^Zx, absolute profit margin 绝对利润幅度
b[yE~EQxr absolute value 实值；绝对值
>K5~:mx#3 absolutely vested interest 绝对既得权益
(![t_r0 absorbed cost 已吸收成本；已分摊成本
McP~}"!^ absorption 吸收；分摊；合并
:PUK6,"5]O absorption rate 吸收率；摊配率；分摊率
6 e<^o H ACB Finance Limited 亚洲商业财务有限公司
Gn k|^i;t acceptable form of reciprocity 合理的互惠条件
A=y"x$%-_ acceptable rate 适当利率；适当汇率
vlu $!4I acceptance agreement 承兑协议
]x@~-I ) acceptance for honour 参加承兑
ZL=N[XW4' acceptor 承兑人；接受人；受票人
-~\ f2'Q acceptor for honour 参加承兑人
^4 8\>-Q\ accident insurance 意外保险
e "~)Utk Accident Insurance Association of Hong Kong 香港意外保险公会
g Jk[Ja accident insurance scheme 意外保险计划
VXwPdMy*L accident year basis 意外年度基准
ogJ<e_ m accommodation 通融；贷款
nP OO3!<{ accommodation bill 通融票据；空头票据
XGhwrI ^ accommodation party 汇票代发人
xHe^"LL account balance 帐户余额；帐户结余
VGB-h' account book 帐簿
P.h.M A] account collected in advance 预收款项
QLn+R(r account current book 往来帐簿
a*s\Em7f account of after-acquired property 事后取得的财产报告
5j`v `[B; account of defaulter 拖欠帐目
Yg&`
U^7]B account payable 应付帐款
rn H}#u+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
UGCox-W" account receivable 应收帐款
p1~*;;F
account receivable report 应收帐款报表
6g~+( ({lQ account statement 结单；帐单；会计财务报表
r@yD8 D \ account title 帐户名称；会计科目
ami09JHy accountant's report 会计师报告
Dkw*Je#6PX Accountant's Report Rules 会计师报告规则
RG&6FRoq accounting and auditing procedure 会计与审计程序；会计与核数程序
1 }nm2h1 I Accounting Arrangements 《会计安排》
Oy%Im8.-A# accounting basis 会计基础
pC^ 2Rzf accounting by Official Receiver 破产管理署署长呈交的帐目
'W(xgOP1 Accounting Circular 《会计通告》
x W\,KSK accounting class 会计类别
vK:QX$b accounting date 记帐日期；会计结算日期
T
.hb#oO accounting for money 款项核算
]-a{IWVN Accounting Officer 会计主任
FT( iX `YQ accounting period 会计报告期；会计期
ZV(
w accounting policy 会计政策；会计方针
H-2_j accounting practice 会计惯例
9n 6fXOC accounting principle 会计准则
> H~6NBd5D accounting record 会计记录
q]XHa ," accounting report 会计报告
fhr-Y'
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A9;0y jae Accounting Society of China 中国会计学会
-dG,*0 > accounting statement 会计报表
;'^, ,{ accounting system 会计制度；会计系统
)2V@ p~k? accounting transaction 会计事项；帐务交易
r0{]5JZt/ accounting treatment 会计处理
y l/a:Q accounting year 会计年度
Ihqs%;V accretion 增值；添加
c
D7FfJ accrual 应计项目；应累算数目
fv2=B )8$ accrual basis 应计制；权责发生制
a:b^!H># accrual basis accounting 应计制会计；权责发生制会计
M(2`2-/xh accrue 应累算；应计
@)b^^Fp accrued benefit 应累算利益
;(S|cm'>} accrued charges 应计费用
r.<JDdj accrued cumulative preference share dividend 应累算的累积优先股股息
K}K)`bifw accrued expenses 应累算费用
UJn/s;$.e accrued interest payable 应付利息；应计未付利息
J=9 #mOcg" accrued interest receivable 应收利息；应计未收利息
n`.#59-Hx accrued right 累算权益
s i?HkJv5 accruing profit 应累算的利润
SX_ 4=^ accumulated fiscal reserve 累积财政储备
H(&Z :{L accumulated profit 累积利润；滚存溢利
Q6x% accumulated reserve 累积储备
[O 1|75 accumulation of surplus income 累积收益盈余
{(Fe7,.S3 acquired assets 既得资产
t !~ S9c acquisition 收购；购置；取得
]
D6|o5 acquisition cost 购置成本
lkwh'@s. acquisition expenses 购置费用
k!owl+a
acquisition of 100% interest 收购全部股权
;{Jb6'K1h acquisition of control 取得控制权
^mf jn-=3 acquisition of fixed assets 购置固定资产
U0IE1_R acquisition of shell “买壳”
u(2BQO7 acquisition price 收购价
]7vf#1 i< act of God 天灾
7=3O^=Q ^Q acting partner 执事合伙人
O,i rpQ active market 买卖活跃的市场；交投畅旺的市场；旺市
?(D}5`Nfu active partner 积极参与的合伙人
t N2 W8d active trading 交投活跃
LwQH6 !;[ actual circulation 实际流通
yC"Zoa6YZ actual cost 实际成本
8 [R1A actual expenditure 实际开支；实际支出
m8AAp1= actual income 实际入息；实际收入；实际收益
FUqt)YHi actual market 现货市场
^Plc}W7h actual price 现货价；实际价格
#8UseK actual profit 实际利润
u]bz42] actual quotation 实盘；实际价位；实际报价
C0(sAF@ actual year basis 按实际年度计算
8t [t{" actuals 实货
d.cCbr: actuarial investigation 精算调查
<+q$XL0 actuarial principle 精算原则
enumK\ actuarial report 精算师报告
|^ iA6)Q Actuarial Society of Hong Kong 香港精算学会
y \z > /q actuarial valuation 精算师估值
A {(T'/~" actuary 精算师
41}/w3Z4 ad referendum agreement 暂定协议；有待覆核的协定
)E-E0Hl>7 ad valorem duty 从价税；按值征税
YxyG\J \|, ad valorem duty system 从价税制
+nQ!4 ad valorem fee 从价费
<T4(H[9B ad valorem tariff 从价关税
a.,i.2 additional allowance 额外免税额
G=c Nzr9 additional amount for unexpired risk 未过期风险的额外款额
OoM_q/oI additional assessable profit 补加应评税利润
<\ETPL ,< additional assessment 补加评税
1Z 6SI>p additional commitment 额外承担
!g2 a|g additional commitment vote 额外承担拨款
= UUd8,C/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4By]vd<;= additional dependent parent allowance 供养父母额外免税额
@w oC8X additional provision 额外拨款
h >W@U9 additional stamp duty 附加印花税
>BJ}U_ck additional tax 补加税罚款；补加税款
|D<+X^0' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*l-`<. adjudged bankrupt 被裁定破产
m^A]+G#/ adjudicated bankrupt 裁定破产人
@yKZRwg adjudication fee 裁定费；评定印花税额手续费；评估契据费
X:{WZs"[x adjudication of bankruptcy 裁定破产；宣告破产
\ JU{xQMB adjudication of insolvency 裁定无力偿还债务
bKUyBk,\# adjusted actual 经调整的实数；调整后的实数
J7n5Ps\M adjusted current assets 经调整的流动资产；调整后的流动资产
w_3xKnMT\ adjusted figure 经调整的数字；调整后的数额
g ;LVECk adjusted liabilities 经调整的负债；调整后的负债
) !a$# "' adjusted loss 经调整的亏损；调整后的亏损
^aptLJF 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
D 'n7& Y adjusted profit 经调整的利润；调整后的利润
WW6yFriuW adjusted surplus 经调整的盈余额；调整后的盈余额
~S;! T adjusted value 经调整的价值；调整后的价值
Lzz) n%y5 adjustment 调整；修订；理算〔保险〕
!0N f9 adjustment centre 调剂中心
M j' lASI adjustment lag 调整过程的时间差距；调整时差
HamEIL-l. adjustment mechanism 调整机制
4#h ?Wga adjustment of loss 亏损调整
+5-fk>o adjustment process 调整过程；调整程序
Z pWu,1 adjustment range 调整幅度
i @6wO?Tv administered exchange rate 受管制汇率
$3 vhddO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>%h7dC 3h administration expenses 行政费用
R,b59,&3/ administration fee 手续费；行政费
v
F[CWV. administration in bankruptcy 破产管理
x~Agm_Tu+' administration order 遗产管理令
0[9I0YBJ administrator 管理人；遗产管理人
Mr. JLW administrator of the estate 遗产管理人
L$}g3{ admission of debt 债项承认书
LU( %K{9 admission of proof 接纳债权证明
M')bHB(~v advance 放贷款项；垫付款项；预支款项；预付款项
I%i:)6Un-y advance account 暂支帐目；预付款帐户
j6og3.H- advance compensation 预付补偿金
PY -+ Bf advance from shareholder 股东垫款
A8!Ed$@ advance pending reimbursement 预支以待日后付还
H
pFb{ advanced economy 先进经济体系
0Ve%.k advancement 预付；预付财产
MHl^/e@ advances warrant 垫款令
eE9|F/-L advancing 贷出
N5KEa]k1nw adverse balance 逆差
^K .*.| adverse exchange 逆汇
gn`zy9PU advertisement addressed to shareholders 在报章刊登的致股东通告
ls]H6z*q advice for collection 托收通知书
a[ i>;0 advice of drawing 提款通知书；汇票通知书
Xl?YB Z} advice of payment 付款通知
Y-]YDXrPQ Advisory Committee [Securities and Futures Commission]
e`AUYl i" 谘询委员会〔证券及期货事务监察委员会〕
fkG## ! Advisory Committee on Diversification 经济多元化谘询委员会
4,zvFH*AH affidavit 誓章；遗产申报誓章
}! =U^A) affidavit of no receipt 述明无收款的誓章
97 S? ;T affiliate 联号；联营公司；附属公司
C #$6O8O affiliated company 附属公司；联号；联营公司
P\T| [%E' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5& *zY)UL affordability 负担能力
;Z4o{(/zU African Development Bank [AfDB] 非洲开发银行
AWL[zixR after-acquired property 事后取得的财产
~v\hIm3=m after-hours dealing 市后交易
s ^3[W0hL after-tax profit 税后盈利；税后利润；税后溢利
3G.r- agency agreement 代理协议
%yvA agency expenses 代理机构的开支
Jh^8xI,`C agency fee 代理费
[-]A^?yBM Agency Law 《代理法》
_25d %Ne0 agent 代理人；承销人
e{JVXc[D agent of company 公司代理人
6WO7+M;z agent's fee 代理人费；经纪费
~$ *`c O aggregate 总计；总数；总体数字
6e/7'TYwT aggregate amount 总款额；总额
RF!'K
ko aggregate assets and liabilities 总体资产与负债
ZYDW v/u aggregate at constant price 按固定价格计算的总体数字
[
t$AavU. aggregate demand 总需求
4(8<w cL aggregate gross position 总持仓量
FW5}oD( H aggregate limit 总限额
/W0E(8:C) aggregate of salaries tax 合计薪俸税
=%L@WVbM aggregate performance 总体表现；总体业绩
ssT@<Tk^4 aggregate supply 总体供应
n. I2$._(b aggregate surplus 总盈余
9M]^l, aggregate total 整体总额
|=u96G~N aggregate value 总值；合计价值
6+)x7g1PL aggregated basis 合计基准
shNE~TA aggregated net chargeable income 合计应课税入息实额
k{{hZ/om aggregation 合并计算；合计；总和
wn1,
EhHt aggregation of incomes of husband and wife 夫妇入息合并计算
*(p7NYf1 aggregation of property 财产的总和
}+_9"YQ: agio 差价；贴水
{( dP 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》
44j,,k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]<q'U> N 《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》
7dHIW!OA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,m:6qd N 《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》
. v\PilF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S?2YJ l 8B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
I8Kb{[?q agreement for a settlement 授产协议
Bi
XTC$Oi agreement for assignment 转让协议
M=6G:H HY agreement for sale 售卖协议；买卖协议
sNf
+ lga0 agreement for sale and purchase 买卖协议
4]IKh,jT agreement for the payment of interest 支付利息协议
k{1b20 agreement for the repayment of money 还款协议
EP (Eq agreement of reinsurance 再保险协议
CdN ih8uG Agricultural Bank of China 中国农业银行
^6#-yDZC@ air passenger departure tax 飞机乘客离境税
. wmkj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5v+L';wx[T airport tax 机场税
?eVj8 $BQo alcohol duty 酒精税
%!y xC alienation 让与；让渡；转让
D$mf5G & alimony 生活费；赡养费
DUhT>,~] All Ordinaries Index [AOI] 所有普通股指数
&\c5!x Q9* all risks 全险；综合险
Zsgi{ All Sales Record for Stock Market 《股票市场成交报告》
3AvcJ1 Allied Capital Resources Limited 新联财务有限公司
fRFYJFc n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"5h_8k~sQ allocation letter 拨款信件
@ce3%`c_ allocation of fund 分配款项；预留款项
CZ2iJ y allocation of profit 利润分配；溢利分配
lU& Q^Zj` allocation warrant 拨款令
El+Ft.7 allotment 分配；配股
99EX8 allotment notice 股份配售通知；配股通知
:cb[M5c allotment of shares 股份分配
?jFc@t*\: allowable 可获宽免；免税的
5Fh8*8u6hL allowable business loss 可扣除的营业亏损
.5N Zf4:C allowable expenses 可扣税的支出
SKW;MVC allowance 免税额；津贴；备抵；准备金
{<r`5 allowance for debts 债项的免税额
G_0)oC@Jl: allowance for depreciation by wear and tear 耗损折旧免税额
`; e^2 allowance for funeral expenses 殡殓费的免税额
gLV^Z6eE allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;!:F#gahv allowance for repairs and outgoings 修葺及支出方面的免税额
)6g&v'dq allowance to debtor 给债务人的津贴
"d2LyQy alteration of capital 资本更改
l)H9J]
alternate trustee 候补受托人
g/6nw a
amalgamation 合并
(<n>EF# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=<TO" ambit of charges 征税范围；收费范围
Nv{eE<<6 amended valuation 经修订的估值
Xa)7`bp< American Commodities Exchange 美国商品交易所
{)@ j77P American Express Bank Limited 美国运通银行
T* 8_FR < American Stock Exchange 美国证券交易所
J(^
>?d' amortization 摊销
69rwX"^ amount due from banks 存放银行同业的款项
F46O!xb% amount due from banks abroad 存放海外银行同业的款项
l =,.iv=W amount due from holding companies 控股公司欠款
}Py<qXH amount due from local banks 存放本港银行同业的款项
_En]@xK3& amount due to banks 银行同业的存款
EL"4E', amount due to banks abroad 海外银行同业的存款
~%/'0}F amount due to holding companies 控股公司存款
!}y8S'Yjw amount due to local banks 本港银行同业的存款
98=X G1sQ@ amount due to outport banks 外埠银行同业的存款
5"[y FmP* amount for note issue 发行纸币的款额
GgT=t)}wu amount of bond 担保契据的款额
}~ V,_Fv amount of consideration 代价款额
b6]e4DL:R amount of contribution 供款数额
)S#j.8P'B amount of indebtedness 负债款额
coSTZ&0 amount of principal of the loan 贷款本金额
2=Jmi?k amount of rates chargeable 应征差饷数额
3 /:LYvM< amount of share capital 股本额
>d' EInSF amount of sums assured 承保款额
qq/_y t amount of variation 变动幅度
/O+e#z2f< amount of vote 拨款数额
cK/PQsMP amount payable 应付款额
G;Us-IRZ amount receivable 应收款额
1O|RIv7F[/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n|J.)E. analysis 分析
.\)--+( ancillary risk 附属风险
B{^`8Htrn annual account 周年帐目；周年帐目报表；年度决算；年结
F>TYVxQ annual accounting date 年结日期
RsR] T]4 annual allowance 每年免税额；年积金；年度津贴；年津
7L1\1E:! annual balance 年度余额
gW/QFZjY annual disposable income 每年可动用收入
2Qw )-EB annual estimates 周年预算
#wGQv annual fee 年费
\l>q Y(gu annual general meeting 周年大会
%}\ vW annual growth rate 年增率；每年增长率
K90D1sD annual long-term supplement 长期个案每年补助金
{jrZ?e-q annual pensionable emolument 可供计算退休金的年薪
IruyE(;HS annual report 年报
G3oxa/mO Annual Report on the Consumer Price Index 《消费物价指数年报》
:~-)Sm+ ^ annual return 周年报表；周年申报表；每年报税表格
V yRW ' Annual Return Rules 《周年报表规则》
dE+CIjW5 annual review of consumer prices 每年消费物价回顾
9UB??049z annual roll-forward basis 逐年延展方式
2&suo!ig annual salary 年薪
{ _": / A annual statement 年度报表；年度决算表
P*}9,VoY 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
u=1B^V, 6V annuitant 年金受益人
nl.~^CP annuity 年金
S$ Ns8= annuity contract 年金合约
9@ kc K annuity on human life 人寿年金
C# ZmgR antecedent debt 先前的债项
$:xF)E ante-dated cheque 倒填日期支票
-WQ_[t9l anticipated expenditure 预期开支
uPM8GIvZX. anticipated net profit 预期纯利
W dei` u[ anticipated revenue 预期收入
iH($rSE anti-inflation measure 反通货膨胀措施
K]*g , s+ anti-inflationary stance 反通货膨胀立场
*Pa2bY3: apparent deficit 表面赤字
&n}8Uw0440 apparent financial solvency 表面偿债能力
vcaBL<io apparent partner 表面合伙人
{yGZc3e1j application for personal assessment 个人入息课税申请书
ru#T^AI*^ application of fund 资金应用
Z $ p^v*y application to release as liquidator and to destruct the books of accounts and documents
)6PJ*;p- 申请免除清盘人职务及毁灭帐簿与文件
,?P8m" appointed actuary 委任精算师
`;zu1o appointed auditor 委任核数师；委任审计师
eTLI/?|+N appointed trustee 委任的受托人
i528 e{& appointer 委任人
m$j
n5: apportioned pro rata 按比例分摊
rTN"SQt apportionment 分配；分摊
B:.;,@r] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V p5V
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;9 =}_h)] apportionment of estate duty 遗产税的分摊
QwKky ^A appraisal 估价；评估
h
v;n[ appreciable growth 可观增长
aNuZ/9O appreciable impact 显着影响
Ak<IHp^Q appreciable increase 可观增长
dj 8F6\ appreciation 增值；升值
48R]\B<R{ appreciation against other currencies 相对其他货币升值
C5.\;;7^& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q1P, =T@ appreciation tax 增值税
*[XN.sb8E appropriation 拨款；拨用；拨付
xCDA1y;j appropriation account 拨款帐目
AH"g^ gw~T Appropriation Bill 拨款法案
XhJ P87 A appropriation-in-aid system 补助拨款办法
@5<]W+jk4 approved assets 核准资产
e'}ePvN approved basket stock 认可一篮子证券
D2hAlV)i( approved budget 核准预算
~(w=U * approved charitable donation 认可慈善捐款
V{7lltu approved charitable institution 认可慈善机构
_OyP>| L' approved currency 核准货币；认可货币
+9=@E approved estimates 核准预算
5`OK- approved estimates of expenditure 核准开支预算
;EE{ ~ approved overseas insurer 核准海外保险人
hY4)W approved overseas trust company 核准海外信托公司
]6?c8/M approved pooled investment fund 核准汇集投资基金
n.;5P {V1 approved provident fund scheme 认可公积金计划
=woqHTR approved provision 核准拨款
$9j>VGf= approved redeemable share 核准可赎回股份
~@)- qV^~ approved regional stock 认可地区性证券
Vz=j )[ approved retirement scheme 认可退休金计划
XL"v21X approved subordinated loan 核准附属贷款
Bd N {[2 arbitrage 套戥；套汇；套利
sWojQ-8} arbitrageur 套戥者；套汇者
Wo1V$[`Dy arbitrary amount 临时款项
~T;a jvJ arrangement 措施；安排；协定
P?W T)C2)u arrears 欠款
Ba\wq: arrears of pay 欠付薪酬
h4$OXKme? arrears of revenue 逾期未收税款；逾期未收的帐项
pw(U< ) articles of association 组织章程；组织细则；组织章程细则
\'}/&PCkr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j L>I5f ascertainment of profit 确定利润
h&:Q$*A> "Asia Clear" “亚洲结算系统”
sqMNo n`5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?,+C!R? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0pZ.; /<{ Asian Development Fund [ADF] 亚洲发展基金
s)`1Rf Asian dollar bond 亚洲美元债券
g4 .'T51 Asian dollar market 亚洲美元市场
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;y| Asian dollar rate 亚洲美元利率
i uH8g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
32)&; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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h asked price 沽盘；喊价；索价；卖方报价
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'cw assessable income 应评税入息
I;kUG_c(4 assessable loss 应评税亏损
P?3YHa^up assessable profit 应评税利润
V5(tf' assessable value 应评税值
h~= \/vF assessed profit 估定利润
jl 30\M7 assessed value 经评估价值
sJjl)Qs)T assessment 评税；评定；估价；评税单
E CE{xoc assessment number 评税编号；估价编号
mPw56> assessment of additional tax 补加税评税
6 qHvq
A, assessment of performance 业绩评估；实绩评价
"0!eb3n Assessor 评税主任
|({UV-` asset price bubbles 资产价格泡沫
&EbD.>Ci asset-backed securities 具资产保证的证券
qMW%$L\HA assets accretion 资产增值
TGt1d assets and liabilities 资产与负债
#:Sy`G6!? assets betterment statement 资产递增表；资产改进表
-G^t-I assets lending 实物放款；有抵押贷款
L(!!7B_, assets of the company passing on the death 死者去世时转移的公司资产
tc49Ty9$[ assets pledged as security for liabilities 用作负债抵押的资产
j 4
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c} I8!*\ assets price 资产价格
Wj f>:\ w assets quality 资产质素
cQ8$,fo assets realization 资产变现
_n Iqy&< assets refinancing arrangement 资产再集资安排
mw4'z,1Q assets securitization 资产证券化
tl,x@['p` assets situated outside Hong Kong 在香港以外地方的资产
&d|VH y+ assets stripping 削减资产；拆卖资产
EU&3 Pdnd assets value 资产值
LK-K_!F assignee 承让人
/Mi-lh^j- assignment 转让；转让书；转让契
9 B?t3: assignment of interest 权益转让
G,mH!lSm, assignment of letters patent and trade mark 专利证书及商标转让
;5JIY7t assignment of property 物业转让；物业转让书
c |;|%"Mk assignment right 转让权
!Z0rTC3d assignor 转让人
r{6B+3 J associate 有联系的人；有关连人士；相联者；合伙人；联系人
9'/ |?I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OV@h$fg associate member 附属会员
l]58P associated body corporate 相联法人团体
Z+h7 0,| associated company 相联公司；联属公司
ja,L)b : associated corporation 相联法团
UV
*tO15i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xjn8)C 公认会计师公会〔英国〕
zN8V~M; Association of Futures Exchange Brokers 香港期货经纪协会
AN:RY/ %Wo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:x*|lz[ association of underwriters 承保人组织
]rX ?n assumption of control 接管
}9+1<mT9a/ assurance 担保；保险；转易；转易书
dnWt\>6&
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i&s=!` at 19XX price 按一九ＸＸ年价格计算
WNlSve)]ie at a discount 按赔价计算；按贴水价格计算；打折扣
39a]B`y at a premium 按溢价计算；按升水价格计算
S1^Mw;?P at call 通知付款；按通知
f29HQhXqS at constant market price 按固定市价计算
M]/wei"X at constant price 按固定价格计算
)hZ}$P1 at cost 按成本计算
rEpK X at current market price 按当时市价计算；按现时市价计算
1n5e^'z at current price 按当时价格计算；按现时价格计算
(!&O4C5 at factor cost 按要素成本计算；按生产要素成本计算
Fi3(glg d- at money-of-the-day price 按付款当日价格计算
5SWX v+ at or better 按指定或较佳价位〔买卖指令〕
hb8@br at par 按面值计算；平价
!L.z4n,n+ at sight 见票即付
M( ]|}% at the close 按收市盘
;KZ2L~
THG at the opening 按开市盘
!.GY~f<d$ attestation 见证；见证条款
XJ1nh E at-the-money option 平价期权
%?G.lej,x attorney 受权人；受托代表人
t T/*ZzMq# attornment 新拥有人承认书
9(evHR7 attributable profit 可归属利润
rJ~(Xu>, s attributable share value 可归属股份价值
xg1 r 3 Auckland Stock Exchange 奥克兰证券交易所
$6?KH7lA auction 拍卖
pS)X\Xyw auctioneer 拍卖商
kC#B7*[RM audit 审计；核数
f'yd {ihFp Audit Commission 审计署
o!dkS/u-m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2iINQK$ 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〕
j9fL0$+FI audit review 帐目审查
c94 PW PU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
21k-ob1Y audited account 审计帐目；经审计的帐目
$gtT5{"PN( audited annual account 经审计的周年帐目
T-cVM>u\D audited balance sheet 经审计的资产负债表
x=r6vOj auditor 核数师；核数主任；审计师
`2U/O .rV auditor's certificate 核数师证明书；审计师证明书
v__Go kj- auditor's report 核数师报告；审计师报告
E0x$;CG! Aussie bond 澳元债券
6h*bcb#C austerity budget 紧缩预算
J#;m)5[ a% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'eXw`kw( Australia All Ordinaries Index 澳洲所有普通股票指数
{7s zo`U2 Australian Dollar [AUD] 澳元
V1V 4 <Zj Australian Options Market 澳大利亚期权市场
~SUl,Cs Australian Securities Commission 澳洲证券事务监察委员会
L ]'CA^N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BTQC1;;N Australian Stock Exchange 澳大利亚证券交易所
M@8 6u^80 Austrian Schilling [ATS] 奥地利先令
g}j>;T authentication 认证；鉴证
'WgwLE_ authority to purchase 委托购买证；委购书
`\uv+^x{ authorization 认可；核准；授权；授权书
lGgKzi9VD authorization by direction 指示授权
-~aEqj#? authorization by instruction 指令授权
oRF"[G8BV authorization by warrant 令状授权
6$;)CO!h authorization of unit trust 单位信托的认可
bg. KkJMrR authorized agent 指定代理人
'bO? =+c authorized capital 法定资本
j_ <n~ri- authorized clerk 出市员
At|t k authorized dealer 认可交易商
Mo=-P2)>lt authorized financial institution 认可财务机构
z Ns 8\ authorized fund 认可基金
bW3o%srxa authorized fund house 获授权的基金公司；认可基金公司
?m^7O_1 authorized institution 认可机构
6Ky"4\e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WS wmX 3rn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/ /rWc,c authorized insurer 获授权保险人；获认可承保人
]bSt[ authorized investment 特准投资项目
Kf5 p* AI authorized person 获授权人
pQ\ [F authorized representative 获授权代表
^ } L$[P authorized share capital 法定股本
0g)mf6}o automated quotation system 自动报价系统
nClU 5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A*i_- ;W) 自动交易系统〔香港期货交易所有限公司〕
xK ux5u _ automatic adjustment mechanism 自动调整机制
/q]@|5 I automatic adjustment system 自动调整系统
Uij$
eBN Automatic Clearing House 自动票据交换所
K; lC# automatic exchange rates accumulation system 自动化汇率累集系统
)HE yTHLtJ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y}`%I&]n automatic teller machine [ATM] 自动柜员机
?g.w%Mf* autopay 自动转帐
s 1q d/ available assets 可用资产
NQD b;5: available fiscal reserve 现存财政储备
OR{"9)I available profit 可用利润
9-SXu lgu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HOG7|| &y average 平均；平均数；海损
Z;:-8 HPDY average basic salary 平均基本薪金
~3 (>_r average consumer expenditure 平均消费开支；一般消费开支
p04w 83 jX average cost 平均成本
KS_d5NvYl average cost of land production 增辟土地平均成本
^Pwq`G A average daily turnover 平均每日成交额
mt'#j" mU average daily wage rate 平均每日工资率
2XpGgG`2`C average expenditure pattern 平均开支模式
Sm5"Q average growth rate 平均增长率
yvvR%]!. average net fixed assets 固定资产平均净值
i/Z5/(zF average of relatives 相对价格平均数
,s K-gw average price 平均价格
b"b!&u average propensity to consume 平均消费倾向；一般消费倾向
+L6$Xm5DAv average propensity to save 平均储蓄倾向；一般储蓄倾向
NK ws;/u average rate 平均率
hZy*E [i average revenue 平均收入；平均收益
=JkSq J)? average stock 平均库存；平均存货
v\vn}/>*d average yearly rent 平均年租
COafVlJ,l avoidance of double taxation 避免双重课税
*XuzTGa" avoidance of tax 避税
