A:
/B5-Fx7j3 A share Ａ股；甲类股份
Hg9CZM ko abatement of tax 减税；减扣免税额
bsd99-_(4 ABN AMRO Bank N.V. 荷兰银行
-!0_:m3 above-the-line expenditure 线上项目支出；经常预算支出
kNT}dv]< above-the-line receipt 线上项目收入；经常预算收入
VyRsPg[( ABSA Asia Limited 南非联合亚洲有限公司
v4RlLg dS% absolute change 绝对数值变更
x+]!m/ absolute expenditure 实际开支
BC,.^"fA6 absolute guideline figure 绝对准则数字
t+?P^Ok absolute interest 绝对权益
.XkMk|t8 absolute order of discharge 绝对破产解除令
lQfL3`X! absolute profit margin 绝对利润幅度
.>wv\i [p absolute value 实值；绝对值
=?h~.lo absolutely vested interest 绝对既得权益
7 S a1;%R absorbed cost 已吸收成本；已分摊成本
}|B=h absorption 吸收；分摊；合并
BS q)RV/3 absorption rate 吸收率；摊配率；分摊率
+n })Y ACB Finance Limited 亚洲商业财务有限公司
kQaSbpNmH acceptable form of reciprocity 合理的互惠条件
Mc-)OtmG[ acceptable rate 适当利率；适当汇率
15$4&=O acceptance agreement 承兑协议
P/JK $n b acceptance for honour 参加承兑
T6pLoaKu acceptor 承兑人；接受人；受票人
*jMk/9oa<N acceptor for honour 参加承兑人
D0mI09=GtQ accident insurance 意外保险
v`V7OD#:j] Accident Insurance Association of Hong Kong 香港意外保险公会
l;sy0S"DO] accident insurance scheme 意外保险计划
Bm\q xQ accident year basis 意外年度基准
_5MNMV LwW accommodation 通融；贷款
\v6 M:KR5/ accommodation bill 通融票据；空头票据
l%Gw_0.?e accommodation party 汇票代发人
bS
>0DU account balance 帐户余额；帐户结余
5'w^@Rs5 account book 帐簿
/%4_-C pm account collected in advance 预收款项
5j0{p$ '9 account current book 往来帐簿
W23]B x account of after-acquired property 事后取得的财产报告
SEl#FWR account of defaulter 拖欠帐目
n,~;x@=5 account payable 应付帐款
!GW ,\y account payee only [A/C payee only] 只可转帐；存入收款人帐户
aZKO Y account receivable 应收帐款
r-kMLw/)
account receivable report 应收帐款报表
PY3ps2^K. account statement 结单；帐单；会计财务报表
>/<:Q & account title 帐户名称；会计科目
v(l eide accountant's report 会计师报告
6 D L[ aD Accountant's Report Rules 会计师报告规则
ES<{4<Kpx accounting and auditing procedure 会计与审计程序；会计与核数程序
W>M~Sk$v Accounting Arrangements 《会计安排》
VD4C::J accounting basis 会计基础
7 Z UiY accounting by Official Receiver 破产管理署署长呈交的帐目
y<XlRTy[} Accounting Circular 《会计通告》
+%N
KQ'49I accounting class 会计类别
;NV' W] accounting date 记帐日期；会计结算日期
L:M0pk{T accounting for money 款项核算
q{die[ J Accounting Officer 会计主任
*2}O-e accounting period 会计报告期；会计期
;eigOU] accounting policy 会计政策；会计方针
|3K)$.6~ accounting practice 会计惯例
.$",
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x'Pi5NR E accounting record 会计记录
JaWv]@9* accounting report 会计报告
m-T~fJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2X-l{n;> Accounting Society of China 中国会计学会
fq s]<qi accounting statement 会计报表
9 1of~ffh accounting system 会计制度；会计系统
==/n(LBD accounting transaction 会计事项；帐务交易
ha;l(U> accounting treatment 会计处理
" Lh accounting year 会计年度
Gjz [1d accretion 增值；添加
Sd IX-k . accrual 应计项目；应累算数目
BpO9As 1um accrual basis 应计制；权责发生制
ZyR_6n>L$ accrual basis accounting 应计制会计；权责发生制会计
z"DkFvA accrue 应累算；应计
A>NsKWf{ accrued benefit 应累算利益
X E}H 3/2 accrued charges 应计费用
}<MR`h1 accrued cumulative preference share dividend 应累算的累积优先股股息
+:6Ii9G N accrued expenses 应累算费用
rZ_>`}O2 accrued interest payable 应付利息；应计未付利息
&~B5.sppnB accrued interest receivable 应收利息；应计未收利息
]%RNA:(F' accrued right 累算权益
P&*sB%B accruing profit 应累算的利润
+VE U:1Gt accumulated fiscal reserve 累积财政储备
)[&_scSa accumulated profit 累积利润；滚存溢利
@\(v X ] accumulated reserve 累积储备
?IX!+>.H accumulation of surplus income 累积收益盈余
O lxX.wP acquired assets 既得资产
lEPAP|~u w acquisition 收购；购置；取得
{OT:3SS7 acquisition cost 购置成本
j1Yq5`ia acquisition expenses 购置费用
7.<^j[? acquisition of 100% interest 收购全部股权
;]CVb`d acquisition of control 取得控制权
GR'Ti*Qi acquisition of fixed assets 购置固定资产
r)1Z(tl acquisition of shell “买壳”
L6
6- LMkH acquisition price 收购价
+TN 9ujL6@ act of God 天灾
tJ& 5tNl acting partner 执事合伙人
A%Z)wz{ active market 买卖活跃的市场；交投畅旺的市场；旺市
7s'- +~ active partner 积极参与的合伙人
(#(O r active trading 交投活跃
lS{r=y_0. actual circulation 实际流通
kvsA]tK. actual cost 实际成本
v7trr W} actual expenditure 实际开支；实际支出
AyE\fY5 actual income 实际入息；实际收入；实际收益
&h$|j actual market 现货市场
Y9 r3XhVI actual price 现货价；实际价格
}bB` (B,m actual profit 实际利润
h3u1K>R) actual quotation 实盘；实际价位；实际报价
=Pe><k actual year basis 按实际年度计算
ED![^= actuals 实货
ARh6V&Hi- actuarial investigation 精算调查
w#G2-?aj actuarial principle 精算原则
@?B6aD|jE actuarial report 精算师报告
yno(' 1B@ Actuarial Society of Hong Kong 香港精算学会
E@QA". actuarial valuation 精算师估值
|bZM /U= actuary 精算师
m.%`4L^`T ad referendum agreement 暂定协议；有待覆核的协定
A q#/2t ad valorem duty 从价税；按值征税
lx,`hl% ad valorem duty system 从价税制
F=@i6ERi ad valorem fee 从价费
`?s .\Dh ad valorem tariff 从价关税
}GHxG9!z additional allowance 额外免税额
US? Rr additional amount for unexpired risk 未过期风险的额外款额
~el-*=<m additional assessable profit 补加应评税利润
_JGs}aQ additional assessment 补加评税
j kn^Z" : additional commitment 额外承担
~krS#\ additional commitment vote 额外承担拨款
?~ULIO ' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9$d.P6|d> additional dependent parent allowance 供养父母额外免税额
}4c/YP"a'E additional provision 额外拨款
M<8ML!N0;t additional stamp duty 附加印花税
)JgC$ < additional tax 补加税罚款；补加税款
|qjZ38 ;6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#I\Y= XCY adjudged bankrupt 被裁定破产
R U!?-#* adjudicated bankrupt 裁定破产人
z
YDK $ adjudication fee 裁定费；评定印花税额手续费；评估契据费
eS!C3xC;J] adjudication of bankruptcy 裁定破产；宣告破产
"/%89 HMD adjudication of insolvency 裁定无力偿还债务
*07sK1wW adjusted actual 经调整的实数；调整后的实数
&d$~6'x* adjusted current assets 经调整的流动资产；调整后的流动资产
u>cC O'q adjusted figure 经调整的数字；调整后的数额
6p<` h^ adjusted liabilities 经调整的负债；调整后的负债
ho l<dB adjusted loss 经调整的亏损；调整后的亏损
eG] a zt adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
wODvc9p}] adjusted profit 经调整的利润；调整后的利润
9zKBO* p` adjusted surplus 经调整的盈余额；调整后的盈余额
O+ .*lo adjusted value 经调整的价值；调整后的价值
QocQowz adjustment 调整；修订；理算〔保险〕
D$Ke a
adjustment centre 调剂中心
W3pQ? adjustment lag 调整过程的时间差距；调整时差
# V 43= adjustment mechanism 调整机制
h_
! >yK adjustment of loss 亏损调整
Q .RO adjustment process 调整过程；调整程序
jMpa?Jp 1 adjustment range 调整幅度
SN]LeXesS administered exchange rate 受管制汇率
,jh~;, w2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*v #/Y9} administration expenses 行政费用
\aSz2lxEHn administration fee 手续费；行政费
ZCiY,;c administration in bankruptcy 破产管理
oK Kz 4 administration order 遗产管理令
)+~E8yK administrator 管理人；遗产管理人
9Vh_[^bR administrator of the estate 遗产管理人
a1x7~)z>zi admission of debt 债项承认书
Z[IM<S9lz admission of proof 接纳债权证明
e6P[c=m
# advance 放贷款项；垫付款项；预支款项；预付款项
Rl@ $xP advance account 暂支帐目；预付款帐户
snMQ"ju advance compensation 预付补偿金
+ l\<? advance from shareholder 股东垫款
T1~)^qQ advance pending reimbursement 预支以待日后付还
eK_*q - advanced economy 先进经济体系
>!BFt$sd advancement 预付；预付财产
TgaYt\"i[ advances warrant 垫款令
<f%/px%1 advancing 贷出
9Q[>.): adverse balance 逆差
k ojG- M adverse exchange 逆汇
r,'O ).7 advertisement addressed to shareholders 在报章刊登的致股东通告
/7p>7q 9g advice for collection 托收通知书
*Tn zkNN_, advice of drawing 提款通知书；汇票通知书
< '*4j\* advice of payment 付款通知
q Z\ L Advisory Committee [Securities and Futures Commission]
@ ^. *$E5 谘询委员会〔证券及期货事务监察委员会〕
,/o(|sks Advisory Committee on Diversification 经济多元化谘询委员会
/t{=8v~ affidavit 誓章；遗产申报誓章
1X@b?6 affidavit of no receipt 述明无收款的誓章
A@ VaaX affiliate 联号；联营公司；附属公司
@l>Xnqx) affiliated company 附属公司；联号；联营公司
8R/
*6S=& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7*'@qjTos affordability 负担能力
( p D7 African Development Bank [AfDB] 非洲开发银行
vgk9b!Xd after-acquired property 事后取得的财产
8eX8IR! K9 after-hours dealing 市后交易
05)|"EX) after-tax profit 税后盈利；税后利润；税后溢利
l{EU_|q agency agreement 代理协议
Yo'K pdn agency expenses 代理机构的开支
(T;9us0 agency fee 代理费
1ih* gJPpj Agency Law 《代理法》
R+Lk~X^*l' agent 代理人；承销人
>l2w::l% agent of company 公司代理人
>UN vkQ: agent's fee 代理人费；经纪费
_;G=G5r aggregate 总计；总数；总体数字
iwo $\ aggregate amount 总款额；总额
~0 7RFR aggregate assets and liabilities 总体资产与负债
NhDA7z`b'J aggregate at constant price 按固定价格计算的总体数字
4K,''7N3 aggregate demand 总需求
#WEq-0L aggregate gross position 总持仓量
qy9i9$8 aggregate limit 总限额
x7gjG"V aggregate of salaries tax 合计薪俸税
ak2dn]]D aggregate performance 总体表现；总体业绩
CK C0{J8g
aggregate supply 总体供应
4<Kgmy aggregate surplus 总盈余
F@<MT<TRf aggregate total 整体总额
X%`KYo% aggregate value 总值；合计价值
Xu%d, T$G aggregated basis 合计基准
t?.\|2 aggregated net chargeable income 合计应课税入息实额
u\5g3BH aggregation 合并计算；合计；总和
d$Em\*C aggregation of incomes of husband and wife 夫妇入息合并计算
{G.jB/ aggregation of property 财产的总和
0BXs&i-TP5 agio 差价；贴水
?pKN'` 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》
Oxj(g;} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*H*\gaSh 《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》
F(0Z ]#+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u_Zm1*'?B 《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》
g< )72-h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lPp6
pVr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f !!P agreement for a settlement 授产协议
^2 JPyyZa agreement for assignment 转让协议
#S *pD?VZ agreement for sale 售卖协议；买卖协议
d5'
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AA.Ys89V agreement for the payment of interest 支付利息协议
x\]z j! agreement for the repayment of money 还款协议
&CO| Y(+ agreement of reinsurance 再保险协议
}{=8& gA0 Agricultural Bank of China 中国农业银行
/&QQ p3 air passenger departure tax 飞机乘客离境税
WV kG 2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oek #^:pF airport tax 机场税
x /_dW alcohol duty 酒精税
oVEAlBm^v alienation 让与；让渡；转让
< 4$YO-:E alimony 生活费；赡养费
X#7}c5 ^Y All Ordinaries Index [AOI] 所有普通股指数
PvuAg(? all risks 全险；综合险
D+hB[*7 Fs All Sales Record for Stock Market 《股票市场成交报告》
19w_tS g Allied Capital Resources Limited 新联财务有限公司
c.-cpFk^L& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.t :DvB allocation letter 拨款信件
bN!u}Dn N allocation of fund 分配款项；预留款项
\
%_)_"Q allocation of profit 利润分配；溢利分配
4JSZ0: O allocation warrant 拨款令
Kt6C43]7 allotment 分配；配股
#~*XDWvIS~ allotment notice 股份配售通知；配股通知
6d};|#} allotment of shares 股份分配
k%!VP=c4s allowable 可获宽免；免税的
v*Xk WH5 allowable business loss 可扣除的营业亏损
uZ<%kV1B allowable expenses 可扣税的支出
, | <jjq) allowance 免税额；津贴；备抵；准备金
-[<vYxX:h: allowance for debts 债项的免税额
K+-z Y[3 allowance for depreciation by wear and tear 耗损折旧免税额
N+hedF@ ZU allowance for funeral expenses 殡殓费的免税额
&|NZ8:*+# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3F uCW allowance for repairs and outgoings 修葺及支出方面的免税额
_y"a2M allowance to debtor 给债务人的津贴
]'6'<S alteration of capital 资本更改
<oZ(n g@X alternate trustee 候补受托人
6."PS4}: amalgamation 合并
[xWEf#', ! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LVoyA/ F ambit of charges 征税范围；收费范围
$) l2G;& amended valuation 经修订的估值
Pm;I3r=R\ American Commodities Exchange 美国商品交易所
u(8~4P0w American Express Bank Limited 美国运通银行
F6Dxv yANr American Stock Exchange 美国证券交易所
{9 Db9K^ amortization 摊销
*afejjW[ amount due from banks 存放银行同业的款项
A ^-Z)0 : amount due from banks abroad 存放海外银行同业的款项
yW{mK amount due from holding companies 控股公司欠款
*b:u * `@ amount due from local banks 存放本港银行同业的款项
e$H|MdYIA amount due to banks 银行同业的存款
q _19&;& amount due to banks abroad 海外银行同业的存款
Yu1Q cFuy amount due to holding companies 控股公司存款
cNx
\&vpd amount due to local banks 本港银行同业的存款
i<J^:7 amount due to outport banks 外埠银行同业的存款
i'Wcf1I-= amount for note issue 发行纸币的款额
89db5Dx amount of bond 担保契据的款额
LH,]vuXh amount of consideration 代价款额
E`(5UF*> amount of contribution 供款数额
@|E; }:?u amount of indebtedness 负债款额
Lp!0H `L amount of principal of the loan 贷款本金额
|$Qp0vOA} amount of rates chargeable 应征差饷数额
,RR ;VKj amount of share capital 股本额
Oe/73|
>U amount of sums assured 承保款额
xSx&79Ez<* amount of variation 变动幅度
pmoGudaRF amount of vote 拨款数额
:&qC <UD amount payable 应付款额
gO9'q='5l amount receivable 应收款额
u/;_?zI Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2 ae w6~ analysis 分析
`!<x"xKu ancillary risk 附属风险
2.!1kije annual account 周年帐目；周年帐目报表；年度决算；年结
F9v)R #u~ annual accounting date 年结日期
"OVi /:*B annual allowance 每年免税额；年积金；年度津贴；年津
0
-!?W annual balance 年度余额
`S5>0r5[ annual disposable income 每年可动用收入
g%+ql[(4 annual estimates 周年预算
,eyp $^ 2 annual fee 年费
V/@[%w= annual general meeting 周年大会
YfV"_G.ad| annual growth rate 年增率；每年增长率
=jsx (3V annual long-term supplement 长期个案每年补助金
ZUv
ZN f annual pensionable emolument 可供计算退休金的年薪
=kwb`
Z/a annual report 年报
7Y%!,ff Annual Report on the Consumer Price Index 《消费物价指数年报》
3L?WTS6(u annual return 周年报表；周年申报表；每年报税表格
H U:1f)a a Annual Return Rules 《周年报表规则》
'_k >*trV annual review of consumer prices 每年消费物价回顾
ful]OLV+ annual roll-forward basis 逐年延展方式
hcd! A 5 annual salary 年薪
BvSdp6z9Iv annual statement 年度报表；年度决算表
\)uy"+ Z` 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
7E;>E9 ' annuitant 年金受益人
Dp%5$wF)8
annuity 年金
W]} #\\$z annuity contract 年金合约
u):X>??
annuity on human life 人寿年金
9)#gtD M%J antecedent debt 先前的债项
Ewa[Y=+tx ante-dated cheque 倒填日期支票
"9)1K!tH anticipated expenditure 预期开支
Gs^(YGtU anticipated net profit 预期纯利
6{cybD`Ef& anticipated revenue 预期收入
Bju rmo anti-inflation measure 反通货膨胀措施
X@i+&Nv"< anti-inflationary stance 反通货膨胀立场
rat=)n)"t apparent deficit 表面赤字
'Na|#tPYI apparent financial solvency 表面偿债能力
(qNco8QKu3 apparent partner 表面合伙人
m}; ~JMo] application for personal assessment 个人入息课税申请书
s.<olxXRW application of fund 资金应用
I/u'bDq application to release as liquidator and to destruct the books of accounts and documents
#Y/97_2 xa 申请免除清盘人职务及毁灭帐簿与文件
2qt=jz\s appointed actuary 委任精算师
qPp1:a" appointed auditor 委任核数师；委任审计师
Tbe_x s^ appointed trustee 委任的受托人
7yo|ie@S appointer 委任人
1-4 apportioned pro rata 按比例分摊
Q,O kO?uY apportionment 分配；分摊
ztRWIkI
q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rd|@*^k apportionment formula 分摊方程式
bv .EM apportionment of estate duty 遗产税的分摊
ON:LPf>"- appraisal 估价；评估
emGV]A%nss appreciable growth 可观增长
; :v]NZtc appreciable impact 显着影响
Q,[rrG;?@ appreciable increase 可观增长
}~7H2d);- appreciation 增值；升值
HY*l 4QK appreciation against other currencies 相对其他货币升值
;m-6.AV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ej;Vr~Wi appreciation tax 增值税
##SLwrg appropriation 拨款；拨用；拨付
$xKg }cO appropriation account 拨款帐目
i n[n A a Appropriation Bill 拨款法案
9itdRa== appropriation-in-aid system 补助拨款办法
n,C D4Nv approved assets 核准资产
l=Lm r approved basket stock 认可一篮子证券
-0=}|$H. approved budget 核准预算
FCs yKdM approved charitable donation 认可慈善捐款
c@0l-R{q approved charitable institution 认可慈善机构
e k Y? approved currency 核准货币；认可货币
q$e
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$K=K?BV[ approved estimates of expenditure 核准开支预算
$#6 Fnhh} approved overseas insurer 核准海外保险人
/ig^7+ # approved overseas trust company 核准海外信托公司
u!=]zW% approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
@ef//G+Z" approved provision 核准拨款
|N phG| approved redeemable share 核准可赎回股份
~EM#Hc, approved regional stock 认可地区性证券
=Bcux8wA#6 approved retirement scheme 认可退休金计划
jl dcvW approved subordinated loan 核准附属贷款
yb@X*PW/z arbitrage 套戥；套汇；套利
Mq rt-VPh arbitrageur 套戥者；套汇者
(H|%?F;{l arbitrary amount 临时款项
VWnu #_( arrangement 措施；安排；协定
8eg2o$k_,# arrears 欠款
F9>(W#aC arrears of pay 欠付薪酬
lW{I`r\] arrears of revenue 逾期未收税款；逾期未收的帐项
*so6]+)cU articles of association 组织章程；组织细则；组织章程细则
X m_Ub>N5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-u cz+{ ascertainment of profit 确定利润
mI{CM:
: "Asia Clear" “亚洲结算系统”
.#:@cP~v Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r9p?@P\:[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-o! saX< Asian Development Fund [ADF] 亚洲发展基金
L H?gJ8` Asian dollar bond 亚洲美元债券
oT9XJwqnv Asian dollar market 亚洲美元市场
C9"f6>i Asian dollar rate 亚洲美元利率
UgOGBj,&5W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pn ~/!y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8EW `*+%= asked price 沽盘；喊价；索价；卖方报价
B=o#LL assessable income 应评税入息
MSxU>FX0 assessable loss 应评税亏损
xc3Ov9`8% assessable profit 应评税利润
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9vX$Hj assessable value 应评税值
BMtYM{S6 assessed profit 估定利润
)[^:]}%r assessed value 经评估价值
8ESkG assessment 评税；评定；估价；评税单
_BeX7 assessment number 评税编号；估价编号
gn;nS{ A assessment of additional tax 补加税评税
,=XS%g}l4 assessment of performance 业绩评估；实绩评价
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S C7m / Assessor 评税主任
X:zyzEhS asset price bubbles 资产价格泡沫
/_ hfjCE asset-backed securities 具资产保证的证券
DI2S
%N l assets accretion 资产增值
DcFV^8O& assets and liabilities 资产与负债
.q'FSEkMJ assets betterment statement 资产递增表；资产改进表
h:US]ZC^Z assets lending 实物放款；有抵押贷款
K2 vPj| assets of the company passing on the death 死者去世时转移的公司资产
!'6J;Fb# assets pledged as security for liabilities 用作负债抵押的资产
dxae2 t V assets portfolio 资产投资组合
)nbyV a assets price 资产价格
Z;dw n~Tw assets quality 资产质素
rsq'60 assets realization 资产变现
H7cRW B assets refinancing arrangement 资产再集资安排
NZi'eZ{^` assets securitization 资产证券化
\a~;8):q=i assets situated outside Hong Kong 在香港以外地方的资产
XH_ qA[=c] assets stripping 削减资产；拆卖资产
Q>+_ W2~] assets value 资产值
hH|XtQ.n^ assignee 承让人
s]V{}bY` assignment 转让；转让书；转让契
$yxIE} assignment of interest 权益转让
CO6XIgTe assignment of letters patent and trade mark 专利证书及商标转让
zL[ U; assignment of property 物业转让；物业转让书
@N:3`[oB assignment right 转让权
m8j#{[NE assignor 转让人
sov62wuqU associate 有联系的人；有关连人士；相联者；合伙人；联系人
,M9hb<:m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,_4 KyLfBF associate member 附属会员
+ $pO associated body corporate 相联法人团体
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5* associated company 相联公司；联属公司
(t"YoWA#m associated corporation 相联法团
PHB \)/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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SU_dAh 公认会计师公会〔英国〕
#f jX|b Association of Futures Exchange Brokers 香港期货经纪协会
3 ` C3+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k%bTs+] * association of underwriters 承保人组织
f|HgLFx assumption of control 接管
8mQd*GGu1 assurance 担保；保险；转易；转易书
m SvTnd8 assurance of interest 权益的转易
$(<*pU at 19XX price 按一九ＸＸ年价格计算
-^SD6l$ at a discount 按赔价计算；按贴水价格计算；打折扣
)I0g&e^Tzy at a premium 按溢价计算；按升水价格计算
b "AHw?5F at call 通知付款；按通知
v*T@ <]f3j at constant market price 按固定市价计算
jak|LOp at constant price 按固定价格计算
h^3Vd K, at cost 按成本计算
E '6 z7m. at current market price 按当时市价计算；按现时市价计算
&<; nl^ at current price 按当时价格计算；按现时价格计算
h hNFp at factor cost 按要素成本计算；按生产要素成本计算
>+W?!9[p:2 at money-of-the-day price 按付款当日价格计算
q=i,'.nS at or better 按指定或较佳价位〔买卖指令〕
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?b at par 按面值计算；平价
BM}a?nnoc at sight 见票即付
t3h \.(mq at the close 按收市盘
!un"XI0`t< at the opening 按开市盘
$F==n4) attestation 见证；见证条款
s 13 d* at-the-money option 平价期权
,hcBiL/ attorney 受权人；受托代表人
?)ZLxLV:: attornment 新拥有人承认书
,\">o vV33 attributable profit 可归属利润
k? _$h <Y attributable share value 可归属股份价值
;:K?7w fXn Auckland Stock Exchange 奥克兰证券交易所
MJk:s[o auction 拍卖
^<H#dkECG auctioneer 拍卖商
@%okaj#IO audit 审计；核数
,jdKcWy' Audit Commission 审计署
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_M[[o5{ 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〕
>?Y3WPB<F audit review 帐目审查
!-Tm u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dIe 6 :s audited account 审计帐目；经审计的帐目
cVt$#A) audited annual account 经审计的周年帐目
-Z#]_C{Y-) audited balance sheet 经审计的资产负债表
Wug ?CFX+T auditor 核数师；核数主任；审计师
EC&19 auditor's certificate 核数师证明书；审计师证明书
u=?P*Y/|W auditor's report 核数师报告；审计师报告
X$Qi[=L Aussie bond 澳元债券
vzQmijr- austerity budget 紧缩预算
Lw78v@dY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dYttse' Australia All Ordinaries Index 澳洲所有普通股票指数
1 bx^Pt) Australian Dollar [AUD] 澳元
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!_)i Australian Options Market 澳大利亚期权市场
$[9V'K Australian Securities Commission 澳洲证券事务监察委员会
PfMOc+ q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7B> cmi Australian Stock Exchange 澳大利亚证券交易所
pLFL6\{g Austrian Schilling [ATS] 奥地利先令
@;-Un/'C;7 authentication 认证；鉴证
b+fy&rk@- authority to purchase 委托购买证；委购书
>Sl:Z ,g ; authorization 认可；核准；授权；授权书
Sv[_BP\^h authorization by direction 指示授权
XcW3IO authorization by instruction 指令授权
u K &_IE} authorization by warrant 令状授权
t`/RcAwA authorization of unit trust 单位信托的认可
GVPEene authorized agent 指定代理人
7* W$GCd8 authorized capital 法定资本
SX94,5 _Q authorized clerk 出市员
uY#58?>'j authorized dealer 认可交易商
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authorized financial institution 认可财务机构
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f9F f authorized fund 认可基金
)e$-B]>7z authorized fund house 获授权的基金公司；认可基金公司
~<Qxw>S# authorized institution 认可机构
EwJn1Mvq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;
yC`5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5|H(N}S_ authorized insurer 获授权保险人；获认可承保人
t@mw f3, authorized investment 特准投资项目
5+PBS)pJ]% authorized person 获授权人
/VOST^z! authorized representative 获授权代表
RAJ |#I1 authorized share capital 法定股本
Kwmo)|7uPU automated quotation system 自动报价系统
; bu;t# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'48|f`8$ 自动交易系统〔香港期货交易所有限公司〕
8Y kH automatic adjustment mechanism 自动调整机制
i7E7%~S automatic adjustment system 自动调整系统
i}12mjF Automatic Clearing House 自动票据交换所
rs)aEmvC automatic exchange rates accumulation system 自动化汇率累集系统
xH .q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
krT !AfeV automatic teller machine [ATM] 自动柜员机
dtXJ <1: autopay 自动转帐
dEl3?~ available assets 可用资产
)HiTYV)]' available fiscal reserve 现存财政储备
nWg)zj: available profit 可用利润
k.V OS 0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
K":tr~V; average 平均；平均数；海损
-"b3q average basic salary 平均基本薪金
m,"tdVo . average consumer expenditure 平均消费开支；一般消费开支
Nd!=3W5? average cost 平均成本
fae yk]u average cost of land production 增辟土地平均成本
8&iI+\lCy average daily turnover 平均每日成交额
) )-M+CA average daily wage rate 平均每日工资率
:re(khZq# average expenditure pattern 平均开支模式
(B4 A$t average growth rate 平均增长率
>LZ)<-Mk average net fixed assets 固定资产平均净值
"PP0PL^5F average of relatives 相对价格平均数
hndRg Co average price 平均价格
bGLp0\0[ average propensity to consume 平均消费倾向；一般消费倾向
>.sN?5}y average propensity to save 平均储蓄倾向；一般储蓄倾向
?v*7!2; average rate 平均率
4C*=8o e_ average revenue 平均收入；平均收益
nqW:P$ average stock 平均库存；平均存货
im%3*bv- average yearly rent 平均年租
2n,73$ s avoidance of double taxation 避免双重课税
833t0Ml1A/ avoidance of tax 避税
