A:
..7 " <"uH A share Ａ股；甲类股份
X ?U'GLm abatement of tax 减税；减扣免税额
cH6++r ABN AMRO Bank N.V. 荷兰银行
:-Ml?:0_X above-the-line expenditure 线上项目支出；经常预算支出
[@_W -rA above-the-line receipt 线上项目收入；经常预算收入
.(99f#2M: ABSA Asia Limited 南非联合亚洲有限公司
Wv||9[Rd absolute change 绝对数值变更
&2bqL!k absolute expenditure 实际开支
"7Z-ACyF5 absolute guideline figure 绝对准则数字
*x:*Q \| absolute interest 绝对权益
?I$- im absolute order of discharge 绝对破产解除令
c 2gi 3 absolute profit margin 绝对利润幅度
%j@@J\G! absolute value 实值；绝对值
t:"3M iM=c absolutely vested interest 绝对既得权益
hp`ZmLq/[ absorbed cost 已吸收成本；已分摊成本
YQ caWd( absorption 吸收；分摊；合并
&z#`Qa3NI absorption rate 吸收率；摊配率；分摊率
U$ 46=F| ACB Finance Limited 亚洲商业财务有限公司
,KCxNdg^#- acceptable form of reciprocity 合理的互惠条件
6Ey@)p..E acceptable rate 适当利率；适当汇率
waU2C2!w acceptance agreement 承兑协议
h[mJ=LIrg acceptance for honour 参加承兑
On|b- acceptor 承兑人；接受人；受票人
5z&>NI acceptor for honour 参加承兑人
{1gT{2/~@ accident insurance 意外保险
^J;rW3#N 8 Accident Insurance Association of Hong Kong 香港意外保险公会
C TKeY accident insurance scheme 意外保险计划
^YJ% ^P accident year basis 意外年度基准
U;j\FE^+> accommodation 通融；贷款
~ +C)0Yn accommodation bill 通融票据；空头票据
XZ@ |(_Z accommodation party 汇票代发人
*M/ :W =,t account balance 帐户余额；帐户结余
&?$mS'P account book 帐簿
aS``fE ;O account collected in advance 预收款项
|`xM45 account current book 往来帐簿
,m8mh)K?0> account of after-acquired property 事后取得的财产报告
(vp#?-i account of defaulter 拖欠帐目
/+1(,S account payable 应付帐款
p| ?FA@ 3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
0Py*%}r1 account receivable 应收帐款
a`R_}nus* account receivable report 应收帐款报表
]tzF
Ob account statement 结单；帐单；会计财务报表
7pou(U account title 帐户名称；会计科目
IdM~'
Q>\ accountant's report 会计师报告
7Ie=(x8): Accountant's Report Rules 会计师报告规则
LmytO$?2( accounting and auditing procedure 会计与审计程序；会计与核数程序
fm L8n<1 Accounting Arrangements 《会计安排》
#qFY`fVf1 accounting basis 会计基础
<PiO %w{ accounting by Official Receiver 破产管理署署长呈交的帐目
+I?k8 ',pi Accounting Circular 《会计通告》
4,>9N 9.?9 accounting class 会计类别
P) cEYk accounting date 记帐日期；会计结算日期
!6x7^ E;c accounting for money 款项核算
&B ]1 VZUp Accounting Officer 会计主任
9VanR
::XX accounting period 会计报告期；会计期
`ZbFky{ accounting policy 会计政策；会计方针
2$ &B@\WY accounting practice 会计惯例
QIg'js$W accounting principle 会计准则
C T\@>!'f accounting record 会计记录
ITg<u?z_ accounting report 会计报告
~GcWG4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?(n v_O Accounting Society of China 中国会计学会
Xdw pn+7s accounting statement 会计报表
}=}wLm#&1 accounting system 会计制度；会计系统
|-;VnC&UY accounting transaction 会计事项；帐务交易
<u xLG;R accounting treatment 会计处理
yRIXUCy accounting year 会计年度
({Pjz;xM accretion 增值；添加
P8Wv&5A accrual 应计项目；应累算数目
xK_oV+ accrual basis 应计制；权责发生制
^,#m y<{ accrual basis accounting 应计制会计；权责发生制会计
!JyY &D~` accrue 应累算；应计
#wo
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\h_ q] accrued charges 应计费用
x H&hs$= accrued cumulative preference share dividend 应累算的累积优先股股息
wJNm}Wf accrued expenses 应累算费用
!-.GfI:q accrued interest payable 应付利息；应计未付利息
OQ-
Hn -H accrued interest receivable 应收利息；应计未收利息
hf^<lJh~= accrued right 累算权益
: m(DRD accruing profit 应累算的利润
'_^T]f r} accumulated fiscal reserve 累积财政储备
z:@:B:E accumulated profit 累积利润；滚存溢利
{}$Zff accumulated reserve 累积储备
0|J_'-< accumulation of surplus income 累积收益盈余
7}g4ePYag acquired assets 既得资产
|Fi5/$S. acquisition 收购；购置；取得
_CfJ Kp) acquisition cost 购置成本
g `%in acquisition expenses 购置费用
cP D_=.& acquisition of 100% interest 收购全部股权
&w#! acquisition of control 取得控制权
c!_c, vwrn acquisition of fixed assets 购置固定资产
?C#E_ acquisition of shell “买壳”
~MBPN 4r acquisition price 收购价
\+l*ZNYM3 act of God 天灾
N+h05` acting partner 执事合伙人
l?=\ 9y active market 买卖活跃的市场；交投畅旺的市场；旺市
jj1\oyQ8 active partner 积极参与的合伙人
"4;nnq active trading 交投活跃
8! rdqI actual circulation 实际流通
ICvV}%d actual cost 实际成本
p F4Z4?W actual expenditure 实际开支；实际支出
=E5bM_P<K actual income 实际入息；实际收入；实际收益
__2<v?\ actual market 现货市场
==& y9e actual price 现货价；实际价格
Qr 9 ;CVW actual profit 实际利润
?oFd%|I actual quotation 实盘；实际价位；实际报价
6,a H[ >W actual year basis 按实际年度计算
,/D}a3JD actuals 实货
Z*q9vX actuarial investigation 精算调查
gf1+yJ^d! actuarial principle 精算原则
Dlq !:dF{& actuarial report 精算师报告
KWZhCS?[( Actuarial Society of Hong Kong 香港精算学会
Zym6btc actuarial valuation 精算师估值
qh:Bc$S actuary 精算师
2lCFE) ad referendum agreement 暂定协议；有待覆核的协定
3f] ;y<Km ad valorem duty 从价税；按值征税
QYboX~g~p ad valorem duty system 从价税制
USEb} M` ad valorem fee 从价费
j/z=<jA ad valorem tariff 从价关税
>m>F {v additional allowance 额外免税额
ca{MJz' additional amount for unexpired risk 未过期风险的额外款额
Q-n8~Ey1a additional assessable profit 补加应评税利润
;~EQS.Qp additional assessment 补加评税
5$:
toL additional commitment 额外承担
EU %,tp additional commitment vote 额外承担拨款
1|(Q| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y=Kqv^ additional dependent parent allowance 供养父母额外免税额
3o %vV* additional provision 额外拨款
I70c,4_G additional stamp duty 附加印花税
{]< G =]' additional tax 补加税罚款；补加税款
8 o$rF7.- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
eHuJFM adjudged bankrupt 被裁定破产
Bchv1KF adjudicated bankrupt 裁定破产人
I I+y adjudication fee 裁定费；评定印花税额手续费；评估契据费
l6ym <V(1p adjudication of bankruptcy 裁定破产；宣告破产
;^5k _\ adjudication of insolvency 裁定无力偿还债务
yGdX>h adjusted actual 经调整的实数；调整后的实数
ch8a adjusted current assets 经调整的流动资产；调整后的流动资产
MLu!8dgI adjusted figure 经调整的数字；调整后的数额
4b`E/L}2 adjusted liabilities 经调整的负债；调整后的负债
<qwf"Ey adjusted loss 经调整的亏损；调整后的亏损
N2v/< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
wSN 9`" adjusted profit 经调整的利润；调整后的利润
m$fEk, d adjusted surplus 经调整的盈余额；调整后的盈余额
cm(*F 0< adjusted value 经调整的价值；调整后的价值
C/!.VMl ^ adjustment 调整；修订；理算〔保险〕
4|=>gdW)KN adjustment centre 调剂中心
_^r};}- } adjustment lag 调整过程的时间差距；调整时差
9%"7~YCDas adjustment mechanism 调整机制
U`%t&7) adjustment of loss 亏损调整
LE\=Y;% adjustment process 调整过程；调整程序
-> 8Kd1^F adjustment range 调整幅度
"XR=P>
xk administered exchange rate 受管制汇率
+?$J8Paf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
STp9Gh- administration expenses 行政费用
L~Gr ,i administration fee 手续费；行政费
#h5lz%2g administration in bankruptcy 破产管理
QQM: [1;RT administration order 遗产管理令
kAQ(8xV administrator 管理人；遗产管理人
zj1~[$
( administrator of the estate 遗产管理人
{>
YsrD C admission of debt 债项承认书
Io1j%T#ZT admission of proof 接纳债权证明
9 {&g.+ advance 放贷款项；垫付款项；预支款项；预付款项
HIXAA?_eh= advance account 暂支帐目；预付款帐户
JWix Y/ advance compensation 预付补偿金
^#H a H advance from shareholder 股东垫款
#ES[),+|mB advance pending reimbursement 预支以待日后付还
H<(F$7Q!\ advanced economy 先进经济体系
p~ b4TRvA6 advancement 预付；预付财产
j
u A@"SG advances warrant 垫款令
\c<
oVF' advancing 贷出
fF(2bVKP: adverse balance 逆差
zm" adverse exchange 逆汇
RbAl_xKI advertisement addressed to shareholders 在报章刊登的致股东通告
eV[{c %wN: advice for collection 托收通知书
@C)s4{V advice of drawing 提款通知书；汇票通知书
m/KaWrw/) advice of payment 付款通知
BNfj0e 5b Advisory Committee [Securities and Futures Commission]
) `DVPudiy 谘询委员会〔证券及期货事务监察委员会〕
HwUaaK
Advisory Committee on Diversification 经济多元化谘询委员会
?woL17Gt affidavit 誓章；遗产申报誓章
~_\Ra% affidavit of no receipt 述明无收款的誓章
S6<o?X9,I affiliate 联号；联营公司；附属公司
] pn
U" affiliated company 附属公司；联号；联营公司
u?=mh` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x>yqEdR=o affordability 负担能力
x+X@& S African Development Bank [AfDB] 非洲开发银行
(S~kyU!)0 after-acquired property 事后取得的财产
cx\E40WD after-hours dealing 市后交易
q Gk.7wf% after-tax profit 税后盈利；税后利润；税后溢利
nTeA= 0 4 agency agreement 代理协议
Z hf p>D agency expenses 代理机构的开支
X:GRjoa agency fee 代理费
qyz% 9 9 Agency Law 《代理法》
|_;kQ(, agent 代理人；承销人
+
[w 0;W_ agent of company 公司代理人
e~]P _53 agent's fee 代理人费；经纪费
sL$sj|" S aggregate 总计；总数；总体数字
p&(0e, `z/ aggregate amount 总款额；总额
-9b=-K.y aggregate assets and liabilities 总体资产与负债
1bFZyD" aggregate at constant price 按固定价格计算的总体数字
\ p4*Q}t aggregate demand 总需求
cNWmaCLN$ aggregate gross position 总持仓量
$*C
}iJsF aggregate limit 总限额
w2s`9 aggregate of salaries tax 合计薪俸税
h4hAzFQ.s aggregate performance 总体表现；总体业绩
T3wTMbZ!VK aggregate supply 总体供应
:zHSy&i` aggregate surplus 总盈余
LT%~C uf aggregate total 整体总额
M hMiSsZ aggregate value 总值；合计价值
+ - < 8^y aggregated basis 合计基准
[vi
=^ aggregated net chargeable income 合计应课税入息实额
'12m4quO aggregation 合并计算；合计；总和
qs]W2{-4~ aggregation of incomes of husband and wife 夫妇入息合并计算
y\FQt]; z) aggregation of property 财产的总和
u$\.aWol agio 差价；贴水
#{6VdWZ 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》
T|~5dZL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~c EN=(Z~r 《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》
LIDi0jbrq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S5).\1m h[ 《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》
YWIA(p8Qkk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iJ{axa & 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!VD$uT agreement for a settlement 授产协议
(HAdr5 agreement for assignment 转让协议
8-;.Ejz!\A agreement for sale 售卖协议；买卖协议
7P$*qj~Vh agreement for sale and purchase 买卖协议
? NoNg^ Of agreement for the payment of interest 支付利息协议
jJ 2rfdfj agreement for the repayment of money 还款协议
6()Jx% agreement of reinsurance 再保险协议
!X}+JeU ' Agricultural Bank of China 中国农业银行
MT{1/A;`) air passenger departure tax 飞机乘客离境税
* ). Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1I2n dt airport tax 机场税
C6 e5*S alcohol duty 酒精税
Ftyxz&-4$p alienation 让与；让渡；转让
so` \e^d alimony 生活费；赡养费
Xe4 All Ordinaries Index [AOI] 所有普通股指数
3o rSk all risks 全险；综合险
Hcf"u&% All Sales Record for Stock Market 《股票市场成交报告》
gW~YB2 $ Allied Capital Resources Limited 新联财务有限公司
a!o%x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
rCo}^M4Pb allocation letter 拨款信件
b'O/u."O allocation of fund 分配款项；预留款项
0*MUe1{ allocation of profit 利润分配；溢利分配
w"v96%"Y allocation warrant 拨款令
8( ? &=>@ allotment 分配；配股
Jq ^[^ allotment notice 股份配售通知；配股通知
M(> 74(}] allotment of shares 股份分配
zw3I(_d[ allowable 可获宽免；免税的
)a^& 7 allowable business loss 可扣除的营业亏损
6PsT])*>DE allowable expenses 可扣税的支出
OdNo2SO allowance 免税额；津贴；备抵；准备金
Y$OE[nGi%X allowance for debts 债项的免税额
M&iXdw& allowance for depreciation by wear and tear 耗损折旧免税额
W%rUa&00 allowance for funeral expenses 殡殓费的免税额
f#c}}>V8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N1Y
uLG: allowance for repairs and outgoings 修葺及支出方面的免税额
@.L#u#
allowance to debtor 给债务人的津贴
^ C
K !=oO alteration of capital 资本更改
|21V OPBS alternate trustee 候补受托人
$}4ao2 amalgamation 合并
D?Beg F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r ;@0 F ambit of charges 征税范围；收费范围
=bp'5h8_ amended valuation 经修订的估值
/%g@ ; American Commodities Exchange 美国商品交易所
~vYFQKrb American Express Bank Limited 美国运通银行
"C}<umJ' American Stock Exchange 美国证券交易所
92j[b_P amortization 摊销
(%6 fZ amount due from banks 存放银行同业的款项
O}C* weU amount due from banks abroad 存放海外银行同业的款项
6EY\ amount due from holding companies 控股公司欠款
5x c e1[ amount due from local banks 存放本港银行同业的款项
w hN<{AG amount due to banks 银行同业的存款
>JNdtP8s/1 amount due to banks abroad 海外银行同业的存款
CL7_3^2qI amount due to holding companies 控股公司存款
\6AM?}v amount due to local banks 本港银行同业的存款
rX^uHq8 amount due to outport banks 外埠银行同业的存款
K7s[Fa6J amount for note issue 发行纸币的款额
GYtgw9 "Y amount of bond 担保契据的款额
*lDVV,T'}w amount of consideration 代价款额
} >iNT.Lvd amount of contribution 供款数额
e=##X}4zZ amount of indebtedness 负债款额
$$ $[Vn_H< amount of principal of the loan 贷款本金额
kP5I+ B amount of rates chargeable 应征差饷数额
7Ws88Qs) amount of share capital 股本额
zSA"f_ e amount of sums assured 承保款额
Q )E3)), amount of variation 变动幅度
[VX 5r1-F amount of vote 拨款数额
0`pCgF amount payable 应付款额
< XrX s amount receivable 应收款额
?yG[VW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"P c}-& analysis 分析
JV,h1/a(" ancillary risk 附属风险
|a) zuC annual account 周年帐目；周年帐目报表；年度决算；年结
W2`3PEa annual accounting date 年结日期
F(j;|okf; annual allowance 每年免税额；年积金；年度津贴；年津
R o{xprE1 annual balance 年度余额
O\!'Ds+gX annual disposable income 每年可动用收入
3 K||( annual estimates 周年预算
1Y"9<ry annual fee 年费
jjrE8[ annual general meeting 周年大会
Jr'a_ (~ annual growth rate 年增率；每年增长率
+b_ [JP2 annual long-term supplement 长期个案每年补助金
X6}W] annual pensionable emolument 可供计算退休金的年薪
sMLXn]m annual report 年报
jc3Q3Th/zn Annual Report on the Consumer Price Index 《消费物价指数年报》
k"=*' annual return 周年报表；周年申报表；每年报税表格
2asRJ97qES Annual Return Rules 《周年报表规则》
tW!*W? annual review of consumer prices 每年消费物价回顾
?}KD<R annual roll-forward basis 逐年延展方式
J>M 9t%f@ annual salary 年薪
fJNK@F annual statement 年度报表；年度决算表
%INkuNa8\ 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
y<HNAG j annuitant 年金受益人
o;DK]o>kH annuity 年金
Ne;0fk O annuity contract 年金合约
8_w h9 annuity on human life 人寿年金
1\{FK O t antecedent debt 先前的债项
AcJrJS)~ ante-dated cheque 倒填日期支票
HS*Y%* anticipated expenditure 预期开支
. (8 V anticipated net profit 预期纯利
u)zv`m anticipated revenue 预期收入
7m%12=Im 5 anti-inflation measure 反通货膨胀措施
VL5VYv=: anti-inflationary stance 反通货膨胀立场
k&L/Jzz I apparent deficit 表面赤字
-G7)Y: apparent financial solvency 表面偿债能力
KL!cPnAUu apparent partner 表面合伙人
\H rtPm`e application for personal assessment 个人入息课税申请书
cBbumf 9C application of fund 资金应用
r# oJ ch= application to release as liquidator and to destruct the books of accounts and documents
iD cYyNE 申请免除清盘人职务及毁灭帐簿与文件
"J*>g(H53 appointed actuary 委任精算师
Af@\g-<W_ appointed auditor 委任核数师；委任审计师
@+nCNXK appointed trustee 委任的受托人
]H{* Z3S appointer 委任人
O46 v apportioned pro rata 按比例分摊
0s Jp,4Vv apportionment 分配；分摊
_KtV`bF Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y vu E:ia apportionment formula 分摊方程式
V60"j( apportionment of estate duty 遗产税的分摊
[zq2h3r appraisal 估价；评估
T#6g5Jnsp appreciable growth 可观增长
Kwm_ Y5`A appreciable impact 显着影响
X.
Ur `X appreciable increase 可观增长
LN.*gG l appreciation 增值；升值
\N-3JO V y appreciation against other currencies 相对其他货币升值
x|AND]^Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.nNZ dta&= appreciation tax 增值税
$y.0h( appropriation 拨款；拨用；拨付
#Muh|P]%\ appropriation account 拨款帐目
3(t3r::& Appropriation Bill 拨款法案
J"S(GL appropriation-in-aid system 补助拨款办法
wKpb%3 approved assets 核准资产
KiFTj$w, approved basket stock 认可一篮子证券
E
?bqEW( approved budget 核准预算
l{]KA4 approved charitable donation 认可慈善捐款
Yv)c\hm(7j approved charitable institution 认可慈善机构
m6^#pqSL approved currency 核准货币；认可货币
_O Jfd approved estimates 核准预算
[n&ES\o#( approved estimates of expenditure 核准开支预算
2wPc
yD approved overseas insurer 核准海外保险人
\M|:EG% approved overseas trust company 核准海外信托公司
G; exH$y approved pooled investment fund 核准汇集投资基金
*" Iz)Xzc` approved provident fund scheme 认可公积金计划
D
vU1+ y approved provision 核准拨款
hbr3.<o1lY approved redeemable share 核准可赎回股份
y<m[9FC} approved regional stock 认可地区性证券
]t& ^o ** approved retirement scheme 认可退休金计划
\Wg_ g A approved subordinated loan 核准附属贷款
qQ3pe:n? arbitrage 套戥；套汇；套利
2"shB(:z> arbitrageur 套戥者；套汇者
QBi]gT@&g arbitrary amount 临时款项
}CZw'fhVWO arrangement 措施；安排；协定
JC9$"0d7 arrears 欠款
bZAL~z+ V arrears of pay 欠付薪酬
IsJ x5GO arrears of revenue 逾期未收税款；逾期未收的帐项
PJ?C[+& articles of association 组织章程；组织细则；组织章程细则
(C
uM*- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
79}jK"Gc ascertainment of profit 确定利润
MwQ4&z#wh "Asia Clear" “亚洲结算系统”
O^6anUV0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yZm=#.f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5}w Asian Development Fund [ADF] 亚洲发展基金
-I6t ^$HA Asian dollar bond 亚洲美元债券
Og@{6> Asian dollar market 亚洲美元市场
$%M]2_W( Asian dollar rate 亚洲美元利率
|v :
)9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dKD:mU",M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%, <Ki]F asked price 沽盘；喊价；索价；卖方报价
-&]!ig5v assessable income 应评税入息
l\Ww^ assessable loss 应评税亏损
D :IG;R sc assessable profit 应评税利润
M=&,+#z<V assessable value 应评税值
/J!:_Nq assessed profit 估定利润
@x743}Y\ assessed value 经评估价值
nN-S5?X# assessment 评税；评定；估价；评税单
S-3hLw&? assessment number 评税编号；估价编号
RjgJIVm( assessment of additional tax 补加税评税
:?y Ma$ assessment of performance 业绩评估；实绩评价
+?Cy8Ev? Assessor 评税主任
H[ OgnnM asset price bubbles 资产价格泡沫
ZvT>A#R;l~ asset-backed securities 具资产保证的证券
S-Bx`e9 ' assets accretion 资产增值
i'>5vU0?3 assets and liabilities 资产与负债
)cP)HbOd= assets betterment statement 资产递增表；资产改进表
v[8+fd)}S assets lending 实物放款；有抵押贷款
T2.[iD!A assets of the company passing on the death 死者去世时转移的公司资产
ITn PF{N assets pledged as security for liabilities 用作负债抵押的资产
`F&~SU, assets portfolio 资产投资组合
nSBhz assets price 资产价格
&dK !+ assets quality 资产质素
"dDrw ]P; assets realization 资产变现
W\w#}kY assets refinancing arrangement 资产再集资安排
4* E5@{D assets securitization 资产证券化
f n5-Tnsq* assets situated outside Hong Kong 在香港以外地方的资产
nP*% N|0 assets stripping 削减资产；拆卖资产
N#-pl:J ( assets value 资产值
Yc_(g0NK assignee 承让人
H=f| X<8 assignment 转让；转让书；转让契
]b sabS? assignment of interest 权益转让
mK"s*t D assignment of letters patent and trade mark 专利证书及商标转让
b8Y dONdy assignment of property 物业转让；物业转让书
Kdp($L9r assignment right 转让权
G-RDQ assignor 转让人
:lvBcFw associate 有联系的人；有关连人士；相联者；合伙人；联系人
idX''%" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GPL%8 YY associate member 附属会员
V q{3:QBR associated body corporate 相联法人团体
$6D* G-*8 associated company 相联公司；联属公司
(*Q:'2e associated corporation 相联法团
%8xRT@Q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|Nj6RB7 公认会计师公会〔英国〕
T{f$S Association of Futures Exchange Brokers 香港期货经纪协会
Qe ip h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J,u-)9yBA< association of underwriters 承保人组织
7 [u>#8 assumption of control 接管
2u!&Te(!9 assurance 担保；保险；转易；转易书
$o f2 lA assurance of interest 权益的转易
XM`
H@ s7 at 19XX price 按一九ＸＸ年价格计算
yzzJKucVU: at a discount 按赔价计算；按贴水价格计算；打折扣
Myiv#rQ) at a premium 按溢价计算；按升水价格计算
66" 6> at call 通知付款；按通知
6X m'^T at constant market price 按固定市价计算
\( #"g at constant price 按固定价格计算
kC
6*An_f at cost 按成本计算
ykP iZK at current market price 按当时市价计算；按现时市价计算
uh2_Rzln at current price 按当时价格计算；按现时价格计算
cY_k e at factor cost 按要素成本计算；按生产要素成本计算
P}A! C9Frh at money-of-the-day price 按付款当日价格计算
F r at or better 按指定或较佳价位〔买卖指令〕
P+|L6w*| [ at par 按面值计算；平价
9jEH "`qqk at sight 见票即付
L*A-&9.p3 at the close 按收市盘
$$&.}}., at the opening 按开市盘
Km%L 1C d] attestation 见证；见证条款
MsP6C)dz at-the-money option 平价期权
wB \`3u4 attorney 受权人；受托代表人
vI5lp5( -3 attornment 新拥有人承认书
NId.TaXh attributable profit 可归属利润
5h6o} attributable share value 可归属股份价值
uXh:/KO Auckland Stock Exchange 奥克兰证券交易所
3Ioe#*5\
auction 拍卖
=uAy/S auctioneer 拍卖商
wT::b V{ audit 审计；核数
sTlel& Audit Commission 审计署
ja';NIO- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B#SVN Lv 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〕
(A6~mi r! audit review 帐目审查
T:Klr=&V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IY#:v%U audited account 审计帐目；经审计的帐目
@CL#B98jl audited annual account 经审计的周年帐目
1H/I- audited balance sheet 经审计的资产负债表
'EA skA] * auditor 核数师；核数主任；审计师
Kmx^\vDs auditor's certificate 核数师证明书；审计师证明书
U{hu7 auditor's report 核数师报告；审计师报告
8SKrpwy Aussie bond 澳元债券
~S\L(B ( austerity budget 紧缩预算
n%J=!z3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BrwC 9: Australia All Ordinaries Index 澳洲所有普通股票指数
k_0@,b 3 Australian Dollar [AUD] 澳元
!#O [R S Australian Options Market 澳大利亚期权市场
Hn(1_I%zF Australian Securities Commission 澳洲证券事务监察委员会
'"\M` G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k<^M >` $ Australian Stock Exchange 澳大利亚证券交易所
L8 PX SJ Austrian Schilling [ATS] 奥地利先令
tMiIlf!>p authentication 认证；鉴证
Ls9NQy authority to purchase 委托购买证；委购书
qVE0[ve authorization 认可；核准；授权；授权书
~RuX2u-2&u authorization by direction 指示授权
c!4F0(n4 authorization by instruction 指令授权
AT~, authorization by warrant 令状授权
^1bslCe authorization of unit trust 单位信托的认可
Kx] SiejJ authorized agent 指定代理人
>{IPt]PCn authorized capital 法定资本
r%ES#\L6+| authorized clerk 出市员
!V37ePFje authorized dealer 认可交易商
1Qf}n Wy authorized financial institution 认可财务机构
3$k #bC authorized fund 认可基金
e;6 K xvX~ authorized fund house 获授权的基金公司；认可基金公司
SE]5cJ'> authorized institution 认可机构
4F~^R R" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3Hom0g,V4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w#9Kt W,tt authorized insurer 获授权保险人；获认可承保人
k*hl"oL"X authorized investment 特准投资项目
lZcNio authorized person 获授权人
UPfO;Z`hJ authorized representative 获授权代表
s.}K?)mH authorized share capital 法定股本
\7/yWd{N$ automated quotation system 自动报价系统
U+)p'%f; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y3dk4s77 自动交易系统〔香港期货交易所有限公司〕
L EgP-s W automatic adjustment mechanism 自动调整机制
FR rp@hE automatic adjustment system 自动调整系统
yS\&2"o Automatic Clearing House 自动票据交换所
7R2O[=Szq automatic exchange rates accumulation system 自动化汇率累集系统
,94<j," Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zzQWHg ]/ automatic teller machine [ATM] 自动柜员机
Lqj
Qv$ autopay 自动转帐
U4pIRa )S available assets 可用资产
!SQcV' available fiscal reserve 现存财政储备
7mi!yTr} available profit 可用利润
'kZ,: .v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
xLz=)k['' average 平均；平均数；海损
- [V-f> : average basic salary 平均基本薪金
^[tE^(|T average consumer expenditure 平均消费开支；一般消费开支
~ y!'\d>q< average cost 平均成本
neDXzMxF average cost of land production 增辟土地平均成本
G:=hg6 ' average daily turnover 平均每日成交额
3`H K^((o average daily wage rate 平均每日工资率
@0?!bua_| average expenditure pattern 平均开支模式
>0IZ%Wiz average growth rate 平均增长率
;hX( /T average net fixed assets 固定资产平均净值
vjGQ! xF average of relatives 相对价格平均数
0 Z9DewwP average price 平均价格
Z .6dL average propensity to consume 平均消费倾向；一般消费倾向
hi0HEm \ average propensity to save 平均储蓄倾向；一般储蓄倾向
8vY-bm,e average rate 平均率
>d 2Fa4u3 average revenue 平均收入；平均收益
5~JT*Ny average stock 平均库存；平均存货
H$(b Sw$ average yearly rent 平均年租
zN4OrG 0 avoidance of double taxation 避免双重课税
Iry$z^ avoidance of tax 避税
