A:
@ ) ZO$h A share Ａ股；甲类股份
L ?27q abatement of tax 减税；减扣免税额
|zq!CLjD@ ABN AMRO Bank N.V. 荷兰银行
qf`xH"$ above-the-line expenditure 线上项目支出；经常预算支出
,i?!3oLT above-the-line receipt 线上项目收入；经常预算收入
*;e@t4 ABSA Asia Limited 南非联合亚洲有限公司
C!{AnWf absolute change 绝对数值变更
4ylDD|) rO absolute expenditure 实际开支
Vt=(2d5:p absolute guideline figure 绝对准则数字
),Ho( %T\ absolute interest 绝对权益
NJ)2+ absolute order of discharge 绝对破产解除令
Ogke*qM absolute profit margin 绝对利润幅度
#;LMtDaL absolute value 实值；绝对值
8$v zpu absolutely vested interest 绝对既得权益
k5t^s absorbed cost 已吸收成本；已分摊成本
)d(0Y<e @ absorption 吸收；分摊；合并
iSr`fQw# absorption rate 吸收率；摊配率；分摊率
:{b6M / ACB Finance Limited 亚洲商业财务有限公司
dH2]ZE0V acceptable form of reciprocity 合理的互惠条件
|@ZqwC= acceptable rate 适当利率；适当汇率
sh(kRrdY3 acceptance agreement 承兑协议
Sm$j:xw < acceptance for honour 参加承兑
uOl( -Zq@ acceptor 承兑人；接受人；受票人
[Ba2b: l6v acceptor for honour 参加承兑人
+*_fN ]M accident insurance 意外保险
i=1 }lk q Accident Insurance Association of Hong Kong 香港意外保险公会
PM-PP8h
accident insurance scheme 意外保险计划
A?Nn>xF9X accident year basis 意外年度基准
";_K x={ accommodation 通融；贷款
)y`TymM[F accommodation bill 通融票据；空头票据
`xX4!^0Hm accommodation party 汇票代发人
S*CLt account balance 帐户余额；帐户结余
4" ,
)zD k account book 帐簿
nEd
M_JPv account collected in advance 预收款项
0n*rs=\V G account current book 往来帐簿
9eGCBVW:* account of after-acquired property 事后取得的财产报告
]D{c4)\7C| account of defaulter 拖欠帐目
] ^; b account payable 应付帐款
Kunle~Ro account payee only [A/C payee only] 只可转帐；存入收款人帐户
mNx,L+ 3 account receivable 应收帐款
]HyHz9QkL account receivable report 应收帐款报表
W1?!iE~tO account statement 结单；帐单；会计财务报表
$v:gBlj%" account title 帐户名称；会计科目
@1<o msl accountant's report 会计师报告
KP=D! l&q Accountant's Report Rules 会计师报告规则
v~V;+S=gz accounting and auditing procedure 会计与审计程序；会计与核数程序
nY{i>Y Accounting Arrangements 《会计安排》
h-r 6PY=i accounting basis 会计基础
0
OAqA?Z accounting by Official Receiver 破产管理署署长呈交的帐目
wX)efLmyhY Accounting Circular 《会计通告》
yX7CN5vVl accounting class 会计类别
FgOUe accounting date 记帐日期；会计结算日期
k;;nE o~6 accounting for money 款项核算
C~ZE95 g Accounting Officer 会计主任
#"Eks79s accounting period 会计报告期；会计期
v9E+(4I9_ accounting policy 会计政策；会计方针
S}. \v< accounting practice 会计惯例
0 NQ7#A accounting principle 会计准则
M'cJ)-G accounting record 会计记录
u}Ei_
O<z accounting report 会计报告
]`zjRRd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZR/R'prW Accounting Society of China 中国会计学会
8?e accounting statement 会计报表
F~z_>1lpP& accounting system 会计制度；会计系统
7<EJo$-j accounting transaction 会计事项；帐务交易
OM20-KDc5 accounting treatment 会计处理
*he7BUO accounting year 会计年度
j6n2dMRvSE accretion 增值；添加
G%2P accrual 应计项目；应累算数目
4@DVc7\x$ accrual basis 应计制；权责发生制
4)c+t"h accrual basis accounting 应计制会计；权责发生制会计
*I:mw8t accrue 应累算；应计
,3:QB_ accrued benefit 应累算利益
4dW3'"R"L accrued charges 应计费用
t-!Rgg$9 accrued cumulative preference share dividend 应累算的累积优先股股息
gWFL accrued expenses 应累算费用
nHSTeF I? accrued interest payable 应付利息；应计未付利息
^pJ0nY# c accrued interest receivable 应收利息；应计未收利息
McEmd.S<n accrued right 累算权益
$!a?i@ accruing profit 应累算的利润
R `;o!B}[ accumulated fiscal reserve 累积财政储备
;US 83%* accumulated profit 累积利润；滚存溢利
-"F0eV+y accumulated reserve 累积储备
ewo*7j4* accumulation of surplus income 累积收益盈余
c`-YIz)W acquired assets 既得资产
d O+kPC acquisition 收购；购置；取得
=f o4x|{O acquisition cost 购置成本
xC)7eQn/R acquisition expenses 购置费用
9U]pH%.9 acquisition of 100% interest 收购全部股权
Y.E?;iS acquisition of control 取得控制权
!lo O%3 _) acquisition of fixed assets 购置固定资产
bKYY{V55 acquisition of shell “买壳”
ab{;Z 5O acquisition price 收购价
h>dxBN act of God 天灾
DX|uHbGg acting partner 执事合伙人
l#Yx
TY active market 买卖活跃的市场；交投畅旺的市场；旺市
fzl=d_ active partner 积极参与的合伙人
-eUV`&[4 active trading 交投活跃
pXssh actual circulation 实际流通
QS\Uq(Ja\ actual cost 实际成本
R3$@N actual expenditure 实际开支；实际支出
Pfm*<,'x"[ actual income 实际入息；实际收入；实际收益
r9?o$=T actual market 现货市场
)+?HI^-[S actual price 现货价；实际价格
T 4eWbNSs actual profit 实际利润
{h,_"g\V actual quotation 实盘；实际价位；实际报价
S:#e8H_7m] actual year basis 按实际年度计算
&uPDZ#C- actuals 实货
B n{) |&; actuarial investigation 精算调查
Z^<Sj5}6 actuarial principle 精算原则
):S!Nl actuarial report 精算师报告
am2a#4` Actuarial Society of Hong Kong 香港精算学会
)]wuF` actuarial valuation 精算师估值
YtMlqF actuary 精算师
"i&fp:E0 ad referendum agreement 暂定协议；有待覆核的协定
Y h S{$ Z ad valorem duty 从价税；按值征税
M</Wd{.g" ad valorem duty system 从价税制
)'`CC>Q ad valorem fee 从价费
{(%~i3 7 ad valorem tariff 从价关税
`T=1<Tw c additional allowance 额外免税额
c88_}%h?( additional amount for unexpired risk 未过期风险的额外款额
Khr Fg1| additional assessable profit 补加应评税利润
~ibF M5m additional assessment 补加评税
RYH)AS4w' additional commitment 额外承担
`&H04x"Y$> additional commitment vote 额外承担拨款
$5x]%1 R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&; s<dDQK additional dependent parent allowance 供养父母额外免税额
ac|/Y$\w additional provision 额外拨款
e]+7D E additional stamp duty 附加印花税
!x8kB
Di, additional tax 补加税罚款；补加税款
O~atNrHD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
TywK\hH adjudged bankrupt 被裁定破产
\TZ|S,FS adjudicated bankrupt 裁定破产人
"
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- adjudication fee 裁定费；评定印花税额手续费；评估契据费
FJ}gUs{m adjudication of bankruptcy 裁定破产；宣告破产
S_$nCyaH2 adjudication of insolvency 裁定无力偿还债务
<W2ZoqaV adjusted actual 经调整的实数；调整后的实数
HJ", Sle adjusted current assets 经调整的流动资产；调整后的流动资产
QAi1,+y]7w adjusted figure 经调整的数字；调整后的数额
t| _{;!^
adjusted liabilities 经调整的负债；调整后的负债
[<Q4U{F adjusted loss 经调整的亏损；调整后的亏损
: WO{x g 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
{ l@WCR adjusted profit 经调整的利润；调整后的利润
<n\i>A3`,S adjusted surplus 经调整的盈余额；调整后的盈余额
6`Lcs adjusted value 经调整的价值；调整后的价值
i\ "{# adjustment 调整；修订；理算〔保险〕
Td & d,; adjustment centre 调剂中心
Ok,HD7 adjustment lag 调整过程的时间差距；调整时差
`|,Bm|~: adjustment mechanism 调整机制
Y 0}4WWV adjustment of loss 亏损调整
Zt_r9xs> adjustment process 调整过程；调整程序
3Soy3Xp adjustment range 调整幅度
m@[3~
6A administered exchange rate 受管制汇率
l|7O)
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Cx,-_ administration expenses 行政费用
;t!9 ]1 administration fee 手续费；行政费
5aG5BA[N administration in bankruptcy 破产管理
_N @(Y : administration order 遗产管理令
w,/6B&| administrator 管理人；遗产管理人
XfDX:b1 p administrator of the estate 遗产管理人
(-J<Vy] admission of debt 债项承认书
R(`]n!V2 admission of proof 接纳债权证明
Z0W0uP;J advance 放贷款项；垫付款项；预支款项；预付款项
C/) `<b( advance account 暂支帐目；预付款帐户
OT@ yPG advance compensation 预付补偿金
>: $"a advance from shareholder 股东垫款
AOAO8%|I advance pending reimbursement 预支以待日后付还
@ h9K advanced economy 先进经济体系
{Xv3:"E"O advancement 预付；预付财产
v^TkDf(Oz advances warrant 垫款令
5NFRPGYX advancing 贷出
o[^Q y(2~ adverse balance 逆差
#Wk5E2t adverse exchange 逆汇
Si R\a!, C advertisement addressed to shareholders 在报章刊登的致股东通告
\%4|t,en advice for collection 托收通知书
He<;4?: advice of drawing 提款通知书；汇票通知书
Yt*vqm[WV advice of payment 付款通知
6KO(j/Gwp Advisory Committee [Securities and Futures Commission]
rs_h}+6"s 谘询委员会〔证券及期货事务监察委员会〕
wASX\D } Advisory Committee on Diversification 经济多元化谘询委员会
L;lk.~V4T affidavit 誓章；遗产申报誓章
!-,Ww[G> affidavit of no receipt 述明无收款的誓章
7>mhK7l affiliate 联号；联营公司；附属公司
p6Gcts? , affiliated company 附属公司；联号；联营公司
)qd= { affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I=odMw7Hj affordability 负担能力
In+^V([u+_ African Development Bank [AfDB] 非洲开发银行
WUY,. 8 after-acquired property 事后取得的财产
R"{l[9j4> after-hours dealing 市后交易
Y/D -V after-tax profit 税后盈利；税后利润；税后溢利
WGMb8 /{$P agency agreement 代理协议
Vd<K4Tk agency expenses 代理机构的开支
AK;^9b-}q: agency fee 代理费
z<h|#@\ Agency Law 《代理法》
=y<0 UU agent 代理人；承销人
q)k{W>O agent of company 公司代理人
*{nunb>WO agent's fee 代理人费；经纪费
#Qsk}Gv aggregate 总计；总数；总体数字
7H #2WFQ7 aggregate amount 总款额；总额
j.B>v\b_3 aggregate assets and liabilities 总体资产与负债
sZ wZWD' aggregate at constant price 按固定价格计算的总体数字
5zVQ;;9 aggregate demand 总需求
{#9,j]< aggregate gross position 总持仓量
wHWma)}-z aggregate limit 总限额
ThiN9! Y aggregate of salaries tax 合计薪俸税
eo ?Oir) aggregate performance 总体表现；总体业绩
om> VQ3 aggregate supply 总体供应
J^h'9iQpi aggregate surplus 总盈余
:cdQ(O.m aggregate total 整体总额
xG w?'\ aggregate value 总值；合计价值
xl9(ze aggregated basis 合计基准
0O[l?e4,8{ aggregated net chargeable income 合计应课税入息实额
k :mlt : aggregation 合并计算；合计；总和
^ }@` !ON aggregation of incomes of husband and wife 夫妇入息合并计算
k,l qT>C aggregation of property 财产的总和
3>M.]w6{ agio 差价；贴水
1J&#&\,f& 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<\>; }e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!-ZP*V3}h 《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》
pND48 g; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Rf?%Tv0\ 《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》
=1IEpxh% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.*:h9AE7vo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_jo$)x+'x agreement for a settlement 授产协议
7JS#a=D# agreement for assignment 转让协议
5Xj|:qz<( agreement for sale 售卖协议；买卖协议
0Gx*'B= agreement for sale and purchase 买卖协议
&1~Re.* B agreement for the payment of interest 支付利息协议
#< UuI9 agreement for the repayment of money 还款协议
V_ lGj agreement of reinsurance 再保险协议
NN11}E6 Agricultural Bank of China 中国农业银行
%UBPoq air passenger departure tax 飞机乘客离境税
J+i X,X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hwp/jO:7\ airport tax 机场税
f}%sO alcohol duty 酒精税
/3s@6Ex}E alienation 让与；让渡；转让
,[^o9u uB alimony 生活费；赡养费
>j -
b5g"g All Ordinaries Index [AOI] 所有普通股指数
1 0V+OIC all risks 全险；综合险
6# R;HbkO All Sales Record for Stock Market 《股票市场成交报告》
4 18gcg6) Allied Capital Resources Limited 新联财务有限公司
}^Z< dbt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h~ZNHSP: allocation letter 拨款信件
TD%WJ9K\ allocation of fund 分配款项；预留款项
^>eFm8`N allocation of profit 利润分配；溢利分配
\wTW?>o Z allocation warrant 拨款令
r &=r/k2 allotment 分配；配股
<9 T
[yg allotment notice 股份配售通知；配股通知
*6' _5~G allotment of shares 股份分配
u$\Tg3du2 allowable 可获宽免；免税的
m8p4U-*j allowable business loss 可扣除的营业亏损
eZ[#+0J allowable expenses 可扣税的支出
)2/b$i,JKk allowance 免税额；津贴；备抵；准备金
,I= O"z>9 allowance for debts 债项的免税额
{<"[D([ allowance for depreciation by wear and tear 耗损折旧免税额
} cR i
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JLt{f=` %F allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^g\h]RD} allowance for repairs and outgoings 修葺及支出方面的免税额
K:C+/ O allowance to debtor 给债务人的津贴
*SWv *s D alteration of capital 资本更改
]D?oQ$ q 7 alternate trustee 候补受托人
\A~4\um amalgamation 合并
2zwuvgiZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3$;J0{&[i ambit of charges 征税范围；收费范围
!P+~ c0DF amended valuation 经修订的估值
A-}PpH~.Z American Commodities Exchange 美国商品交易所
+HYN$> American Express Bank Limited 美国运通银行
bXk:~LE American Stock Exchange 美国证券交易所
zR_9D} amortization 摊销
9[B<r z amount due from banks 存放银行同业的款项
u)wu=z8 amount due from banks abroad 存放海外银行同业的款项
H;4oZ[g amount due from holding companies 控股公司欠款
zaQ$ Ht amount due from local banks 存放本港银行同业的款项
\t[
hg amount due to banks 银行同业的存款
"~B~{ _<j amount due to banks abroad 海外银行同业的存款
9*"[pt+tA amount due to holding companies 控股公司存款
<#:E bofsn amount due to local banks 本港银行同业的存款
@w+WLeJ$40 amount due to outport banks 外埠银行同业的存款
Sz ^TG F amount for note issue 发行纸币的款额
Ov F8&*A amount of bond 担保契据的款额
Fa Qu$q amount of consideration 代价款额
KBp!zSl amount of contribution 供款数额
+F#=`+V amount of indebtedness 负债款额
y=y/d>=w amount of principal of the loan 贷款本金额
RI7qsm6RN amount of rates chargeable 应征差饷数额
|s)VjS4@ amount of share capital 股本额
+y tT)S amount of sums assured 承保款额
\3J+OY amount of variation 变动幅度
~7F EY0 / amount of vote 拨款数额
&6=TtTp"9 amount payable 应付款额
n3-GnVC][ amount receivable 应收款额
^^20v wq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'M]CZ } analysis 分析
i!/ h3%= ancillary risk 附属风险
!;BZ# tF& annual account 周年帐目；周年帐目报表；年度决算；年结
BZnp
#}f annual accounting date 年结日期
0jl:Yzo&\ annual allowance 每年免税额；年积金；年度津贴；年津
U)IsTk~}O annual balance 年度余额
a,F8+
Pb> annual disposable income 每年可动用收入
sYW1T @ annual estimates 周年预算
VyBJIzs0 annual fee 年费
=N[V{2}q annual general meeting 周年大会
;@=@N9q K annual growth rate 年增率；每年增长率
,Yiq$Z{qQ annual long-term supplement 长期个案每年补助金
.~V".tZV[ annual pensionable emolument 可供计算退休金的年薪
h;:S e annual report 年报
Huug_E+ Annual Report on the Consumer Price Index 《消费物价指数年报》
,& \&::R annual return 周年报表；周年申报表；每年报税表格
wd2P/y42;; Annual Return Rules 《周年报表规则》
-Lz1#S k]A annual review of consumer prices 每年消费物价回顾
&D&5UdN
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.lNnY 8< annual salary 年薪
&j
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_mI:Lr#dT Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}(vOaD|k = annuitant 年金受益人
}SJ LBy0 annuity 年金
,i$(yx? annuity contract 年金合约
<W^ XSk annuity on human life 人寿年金
gzJ{Gau{) antecedent debt 先前的债项
8gu7f;H/k ante-dated cheque 倒填日期支票
z!t3xFN&/ anticipated expenditure 预期开支
!@]h@MC$7 anticipated net profit 预期纯利
D3ZT'' anticipated revenue 预期收入
=":V
WHf anti-inflation measure 反通货膨胀措施
Hi4@! ] anti-inflationary stance 反通货膨胀立场
L;(3u' apparent deficit 表面赤字
[ XY:MU e
apparent financial solvency 表面偿债能力
KWZNu &)
apparent partner 表面合伙人
5e~{7{ application for personal assessment 个人入息课税申请书
.ON$vn7 application of fund 资金应用
j)lM:vXR application to release as liquidator and to destruct the books of accounts and documents
?-6x]l=] 申请免除清盘人职务及毁灭帐簿与文件
KH 6n3 \= appointed actuary 委任精算师
hnfrnYH appointed auditor 委任核数师；委任审计师
CH R?i 1e appointed trustee 委任的受托人
MM58w3Mz appointer 委任人
UdM5R
[ apportioned pro rata 按比例分摊
yI)RG OV apportionment 分配；分摊
Fy+7{=?^F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A5>gLhl7 apportionment formula 分摊方程式
nH3b<k;S apportionment of estate duty 遗产税的分摊
Q/9vD v appraisal 估价；评估
/ EAQ.vxI appreciable growth 可观增长
y [7xK}`_ appreciable impact 显着影响
M$-(4 0 appreciable increase 可观增长
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a<|CcUGU appreciation 增值；升值
p=P0$P+KM appreciation against other currencies 相对其他货币升值
<x h'@592 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P A +e= % appreciation tax 增值税
vEee/+1? appropriation 拨款；拨用；拨付
DuC u6j appropriation account 拨款帐目
HuLm!tCu Appropriation Bill 拨款法案
~S em_U`G appropriation-in-aid system 补助拨款办法
';L^mxh approved assets 核准资产
@IKe<{w approved basket stock 认可一篮子证券
l?<z1Acd& approved budget 核准预算
c o%_~xO approved charitable donation 认可慈善捐款
xTawG?"D approved charitable institution 认可慈善机构
oX]1>#5UMg approved currency 核准货币；认可货币
aiX; D/t? approved estimates 核准预算
U&\{/l approved estimates of expenditure 核准开支预算
.nY6[2am approved overseas insurer 核准海外保险人
&^D@(m7>{K approved overseas trust company 核准海外信托公司
o)D+qiA3U approved pooled investment fund 核准汇集投资基金
)PA Tz
# approved provident fund scheme 认可公积金计划
o 0
#]EMr approved provision 核准拨款
O)Dw<j) approved redeemable share 核准可赎回股份
>u#VHaB approved regional stock 认可地区性证券
I\6<)2j/L approved retirement scheme 认可退休金计划
`Q ^Sm`R approved subordinated loan 核准附属贷款
eu|q
{p arbitrage 套戥；套汇；套利
r{jD, x2 arbitrageur 套戥者；套汇者
.`#R%4Xl arbitrary amount 临时款项
cT x/ Y&\9 arrangement 措施；安排；协定
A|OC?NZY arrears 欠款
H 1X]tw. arrears of pay 欠付薪酬
#]/T9: arrears of revenue 逾期未收税款；逾期未收的帐项
O,Gn2Do articles of association 组织章程；组织细则；组织章程细则
yQ& %* ?J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+( (31l ascertainment of profit 确定利润
0BD((oNg "Asia Clear" “亚洲结算系统”
&bgi0)> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R*f R? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A+E@OO w*~ Asian Development Fund [ADF] 亚洲发展基金
5&Kn # Asian dollar bond 亚洲美元债券
!#s7 F Asian dollar market 亚洲美元市场
]lY EJ` Asian dollar rate 亚洲美元利率
|^{" 2l"j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ZTC1t_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-{SiK asked price 沽盘；喊价；索价；卖方报价
M.^A` assessable income 应评税入息
Hxi=\2- assessable loss 应评税亏损
,w>?N\w!} assessable profit 应评税利润
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CoR?[,x assessable value 应评税值
lc#zS_ assessed profit 估定利润
[
[CXMbD`* assessed value 经评估价值
VjM uU"++@ assessment 评税；评定；估价；评税单
@ &yj7-] assessment number 评税编号；估价编号
k(+u "T assessment of additional tax 补加税评税
`I{Q,HQ7 assessment of performance 业绩评估；实绩评价
=)5a=^
6 Assessor 评税主任
Pk_{{Z(1o asset price bubbles 资产价格泡沫
n9-[z2n asset-backed securities 具资产保证的证券
8 QBL:7< assets accretion 资产增值
W/Q%%)J assets and liabilities 资产与负债
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bWZw assets betterment statement 资产递增表；资产改进表
X6 cb#s0| assets lending 实物放款；有抵押贷款
U#
B assets of the company passing on the death 死者去世时转移的公司资产
TvwIro assets pledged as security for liabilities 用作负债抵押的资产
1 to<at-NN assets portfolio 资产投资组合
EBLoRW=8ld assets price 资产价格
/MtacR assets quality 资产质素
B(dL`]@Xm assets realization 资产变现
k<qH<<r* assets refinancing arrangement 资产再集资安排
$c47cJO)W assets securitization 资产证券化
:h~!#;w_ assets situated outside Hong Kong 在香港以外地方的资产
"r+<=JU>OV assets stripping 削减资产；拆卖资产
u;}B4Rx assets value 资产值
Vrh],xK7 assignee 承让人
0yN lf-O assignment 转让；转让书；转让契
&X(-C9'j assignment of interest 权益转让
L9)&9
/f assignment of letters patent and trade mark 专利证书及商标转让
"Fiv
]^ assignment of property 物业转让；物业转让书
/d'u1FnA = assignment right 转让权
i[# Tn52D assignor 转让人
P s;:g0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
hBu =40K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Um<vsR associate member 附属会员
I),8EEf\ associated body corporate 相联法人团体
Km -B=6*QY associated company 相联公司；联属公司
xd@DN;e associated corporation 相联法团
)I4t l/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h6t>yC \ 公认会计师公会〔英国〕
a0 6DeRCej Association of Futures Exchange Brokers 香港期货经纪协会
{5JXg9um Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
jFfki.H association of underwriters 承保人组织
H_FhHX.2( assumption of control 接管
9n'p 7(s% assurance 担保；保险；转易；转易书
X;NTz75 assurance of interest 权益的转易
D6WsEd> at 19XX price 按一九ＸＸ年价格计算
Y)`+u#`
R at a discount 按赔价计算；按贴水价格计算；打折扣
lOui{QU at a premium 按溢价计算；按升水价格计算
!: 5n at call 通知付款；按通知
aJ5R0Y , at constant market price 按固定市价计算
L?fv5 S3 at constant price 按固定价格计算
rGWTp N at cost 按成本计算
8h97~$7) at current market price 按当时市价计算；按现时市价计算
7Go!W(8 at current price 按当时价格计算；按现时价格计算
25L{bcng at factor cost 按要素成本计算；按生产要素成本计算
}Urt DXhA at money-of-the-day price 按付款当日价格计算
L;[*F-+jD at or better 按指定或较佳价位〔买卖指令〕
`upNP/, at par 按面值计算；平价
:w+Rs+R at sight 见票即付
_f`m/l at the close 按收市盘
?x @khzk at the opening 按开市盘
XvdhPOMy attestation 见证；见证条款
+,lD_{}_ at-the-money option 平价期权
A?/?9Gr attorney 受权人；受托代表人
& \m\QI attornment 新拥有人承认书
v6:DA#0 attributable profit 可归属利润
H &JKja}` attributable share value 可归属股份价值
KB5{ l%> Auckland Stock Exchange 奥克兰证券交易所
:$j~; )2 auction 拍卖
FyEl @ }W auctioneer 拍卖商
Z=|@76 audit 审计；核数
4]bT O Audit Commission 审计署
d,77 L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9O"?T7i"# 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〕
kBzzi^cl audit review 帐目审查
> BX_Bou Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
JI&>w-~D audited account 审计帐目；经审计的帐目
R|suBF3 audited annual account 经审计的周年帐目
TO .NCO\x audited balance sheet 经审计的资产负债表
fh~&&f }6 auditor 核数师；核数主任；审计师
OjN]mp-q auditor's certificate 核数师证明书；审计师证明书
Ssj'1[% auditor's report 核数师报告；审计师报告
f As:[ Aussie bond 澳元债券
Cv| :.y
austerity budget 紧缩预算
vzw\f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A-W7!0
Australia All Ordinaries Index 澳洲所有普通股票指数
URAipLvN Australian Dollar [AUD] 澳元
E Vf'1^f Australian Options Market 澳大利亚期权市场
1pV"< ,t Australian Securities Commission 澳洲证券事务监察委员会
n'ro5D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`G'V9Xs( Australian Stock Exchange 澳大利亚证券交易所
Q-"FmD-Yw Austrian Schilling [ATS] 奥地利先令
8 <^,<? authentication 认证；鉴证
*M"wH_cd authority to purchase 委托购买证；委购书
B$bsh. authorization 认可；核准；授权；授权书
i `Tne3) authorization by direction 指示授权
L 4NC - authorization by instruction 指令授权
d|TIrlA authorization by warrant 令状授权
:* 'i\ authorization of unit trust 单位信托的认可
)"1D-Bc\Q authorized agent 指定代理人
BjH(E 'K[b authorized capital 法定资本
-b{*8(d<I authorized clerk 出市员
T.pPQH__ authorized dealer 认可交易商
~ _raI7 , authorized financial institution 认可财务机构
O7.Is88! authorized fund 认可基金
B0Z@ Cf authorized fund house 获授权的基金公司；认可基金公司
68y.yX[ authorized institution 认可机构
+o/q@&v;Ax authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O^f@ g l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sLTf).xh authorized insurer 获授权保险人；获认可承保人
b ,c vQD authorized investment 特准投资项目
4_mh authorized person 获授权人
u7/M>YJ`T authorized representative 获授权代表
L+,{*Uj[; authorized share capital 法定股本
[)*fN|Hy automated quotation system 自动报价系统
cq 0jM;@d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H`y- "L8q 自动交易系统〔香港期货交易所有限公司〕
[p <L*3< automatic adjustment mechanism 自动调整机制
6wF ?FtT automatic adjustment system 自动调整系统
os2yiF", Automatic Clearing House 自动票据交换所
$Ec;w~e automatic exchange rates accumulation system 自动化汇率累集系统
B8 2A:t) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
MVdE 7P automatic teller machine [ATM] 自动柜员机
F/!C=nS autopay 自动转帐
#[A/zH|xvV available assets 可用资产
0nv3JX^l] available fiscal reserve 现存财政储备
v9<p@GY"\ available profit 可用利润
pG"
4qw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rGN-jb)T+ average 平均；平均数；海损
Y)uNzb6R average basic salary 平均基本薪金
GxvVh71zP average consumer expenditure 平均消费开支；一般消费开支
We" "/X average cost 平均成本
"aP/214Ul average cost of land production 增辟土地平均成本
nZ{~@E2 average daily turnover 平均每日成交额
rz3&khi average daily wage rate 平均每日工资率
(Q @m;i> average expenditure pattern 平均开支模式
0S' EnmG average growth rate 平均增长率
wo*/{KFvh average net fixed assets 固定资产平均净值
] 03!K E average of relatives 相对价格平均数
eo@:@ O+bm average price 平均价格
E&97;VH average propensity to consume 平均消费倾向；一般消费倾向
:!3P4?a average propensity to save 平均储蓄倾向；一般储蓄倾向
Pg`^EJ+ average rate 平均率
U Wu |w average revenue 平均收入；平均收益
^ @6eN] average stock 平均库存；平均存货
&AoWT:Ea average yearly rent 平均年租
ftK.jj1: avoidance of double taxation 避免双重课税
UboOIx5: avoidance of tax 避税
