A:
*][`@@-> A share Ａ股；甲类股份
$GV7o{"& abatement of tax 减税；减扣免税额
3m[vXr? ABN AMRO Bank N.V. 荷兰银行
6 3iUi9P above-the-line expenditure 线上项目支出；经常预算支出
MR7}s4o above-the-line receipt 线上项目收入；经常预算收入
Y>z>11yEB0 ABSA Asia Limited 南非联合亚洲有限公司
W.jGGt\<\ absolute change 绝对数值变更
@)+AaC#- absolute expenditure 实际开支
1q\\5A<V absolute guideline figure 绝对准则数字
";lVa'HMZ absolute interest 绝对权益
<\ y @*fg+ absolute order of discharge 绝对破产解除令
,]C;sN% ~} absolute profit margin 绝对利润幅度
nbp=PzZy absolute value 实值；绝对值
"V7K SO absolutely vested interest 绝对既得权益
@&!ZZ
1V8 absorbed cost 已吸收成本；已分摊成本
;<Sd~M4f absorption 吸收；分摊；合并
) 6MfRw absorption rate 吸收率；摊配率；分摊率
?PxP% $hS ACB Finance Limited 亚洲商业财务有限公司
~hH REI& acceptable form of reciprocity 合理的互惠条件
1# g2A0U, acceptable rate 适当利率；适当汇率
<V'@ks% acceptance agreement 承兑协议
t?X877 z acceptance for honour 参加承兑
~G p [_ %K acceptor 承兑人；接受人；受票人
yF:1( 4 acceptor for honour 参加承兑人
iozt&~o accident insurance 意外保险
T"Y+m-<% Accident Insurance Association of Hong Kong 香港意外保险公会
v~+(GqR=+ accident insurance scheme 意外保险计划
g'f@H-KCD accident year basis 意外年度基准
tIi &;tw] accommodation 通融；贷款
BR_1MG'{)$ accommodation bill 通融票据；空头票据
Z#jZRNU%ox accommodation party 汇票代发人
pQ" >UL* account balance 帐户余额；帐户结余
iU918!!N account book 帐簿
LP^$A Ay account collected in advance 预收款项
z
kP_6T09 account current book 往来帐簿
f5"k55 } account of after-acquired property 事后取得的财产报告
)}R0Y=e account of defaulter 拖欠帐目
~NgA account payable 应付帐款
Ib!R D/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
+ J{IRyBc account receivable 应收帐款
Y Uc+0 account receivable report 应收帐款报表
pad*oPH, account statement 结单；帐单；会计财务报表
g axsv[W>^ account title 帐户名称；会计科目
\sixI ;-2 accountant's report 会计师报告
2DrM3ZU8 Accountant's Report Rules 会计师报告规则
9=M$AB accounting and auditing procedure 会计与审计程序；会计与核数程序
;+_:, _ Accounting Arrangements 《会计安排》
YqD=>P[ O accounting basis 会计基础
^e5=hH-% accounting by Official Receiver 破产管理署署长呈交的帐目
|i*37r6]= Accounting Circular 《会计通告》
u#fM_>ML accounting class 会计类别
/62!cp/F/D accounting date 记帐日期；会计结算日期
,KZ~?3$yj accounting for money 款项核算
!n!*/[}X Accounting Officer 会计主任
/HEw-M9z accounting period 会计报告期；会计期
s[*rzoA accounting policy 会计政策；会计方针
.sW|Id ) accounting practice 会计惯例
ODN /G%l accounting principle 会计准则
Paq 4 accounting record 会计记录
2qNt,;DQ accounting report 会计报告
@;4zrzQi7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MY)O^I X$ Accounting Society of China 中国会计学会
r6Dz;uz accounting statement 会计报表
rKc9b< Ir accounting system 会计制度；会计系统
s^TZXCyF o accounting transaction 会计事项；帐务交易
FGJ1dBLr accounting treatment 会计处理
iMh#TUlQEQ accounting year 会计年度
qZh/IW accretion 增值；添加
=*.~BG accrual 应计项目；应累算数目
C =xa5Y accrual basis 应计制；权责发生制
P; no? accrual basis accounting 应计制会计；权责发生制会计
,Vax&n+ J accrue 应累算；应计
}#+^{P3 ; accrued benefit 应累算利益
rHI{ aO7 accrued charges 应计费用
I,DS@SK accrued cumulative preference share dividend 应累算的累积优先股股息
QL/(72K accrued expenses 应累算费用
jd"@t*ZV accrued interest payable 应付利息；应计未付利息
cZ*@$%_ accrued interest receivable 应收利息；应计未收利息
O \tb R= accrued right 累算权益
xH,a=8&9 accruing profit 应累算的利润
7z,C} -q accumulated fiscal reserve 累积财政储备
G _tCmu\ accumulated profit 累积利润；滚存溢利
nW:C/{n2tG accumulated reserve 累积储备
!F-w3
] accumulation of surplus income 累积收益盈余
kH1~k,|\&K acquired assets 既得资产
'oVx#w^m f acquisition 收购；购置；取得
">nxH U acquisition cost 购置成本
On ?v|10r' acquisition expenses 购置费用
l&zilVVm acquisition of 100% interest 收购全部股权
> |=ts acquisition of control 取得控制权
H41?/U,{ acquisition of fixed assets 购置固定资产
ty!`T+ 3 acquisition of shell “买壳”
*>}@7 }f acquisition price 收购价
E&w7GZNt act of God 天灾
I
34>X`[o acting partner 执事合伙人
BOX2O.Pm active market 买卖活跃的市场；交投畅旺的市场；旺市
G.B2(' active partner 积极参与的合伙人
}>| s=uGW active trading 交投活跃
/maJtX' actual circulation 实际流通
2t O,dx actual cost 实际成本
Rp7mh]kZ actual expenditure 实际开支；实际支出
MN>b7O \.? actual income 实际入息；实际收入；实际收益
9=tIz actual market 现货市场
d-ko
^Y0 actual price 现货价；实际价格
G*MUO#_iuh actual profit 实际利润
`}\
"Aw c actual quotation 实盘；实际价位；实际报价
8Fh)eha9f actual year basis 按实际年度计算
>'$Mp < actuals 实货
Y@iS_lR actuarial investigation 精算调查
&-w
Cvp7 actuarial principle 精算原则
tOD 6&< actuarial report 精算师报告
3}1u\(Mf Actuarial Society of Hong Kong 香港精算学会
(9 d & actuarial valuation 精算师估值
BlO<PMmhT& actuary 精算师
o-HT1Hc! ad referendum agreement 暂定协议；有待覆核的协定
t@;p ad valorem duty 从价税；按值征税
wlvgg ad valorem duty system 从价税制
B[Scr5| ad valorem fee 从价费
P+sW[: ad valorem tariff 从价关税
3?yg\ additional allowance 额外免税额
(C L%>5V additional amount for unexpired risk 未过期风险的额外款额
l'qg8 additional assessable profit 补加应评税利润
D_7,m%Z: additional assessment 补加评税
T-L||yE,h additional commitment 额外承担
vr l-$ii additional commitment vote 额外承担拨款
u=s p`%? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l)\! .X additional dependent parent allowance 供养父母额外免税额
Fm 2AEs\ additional provision 额外拨款
+sA2WK] additional stamp duty 附加印花税
|df Pki{ additional tax 补加税罚款；补加税款
5qm`J,~ k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3 hH<T.@) adjudged bankrupt 被裁定破产
=nS3p6>rZ adjudicated bankrupt 裁定破产人
;'K5J 9k adjudication fee 裁定费；评定印花税额手续费；评估契据费
gf@:R'$:+ adjudication of bankruptcy 裁定破产；宣告破产
N+xP26D8 adjudication of insolvency 裁定无力偿还债务
WH} y"W adjusted actual 经调整的实数；调整后的实数
{P./==^0 adjusted current assets 经调整的流动资产；调整后的流动资产
^CX6&d adjusted figure 经调整的数字；调整后的数额
e T{ 4{ adjusted liabilities 经调整的负债；调整后的负债
xC T ML!H adjusted loss 经调整的亏损；调整后的亏损
R qrd Akg 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
P @B] adjusted profit 经调整的利润；调整后的利润
reWot &;
adjusted surplus 经调整的盈余额；调整后的盈余额
^x,YW]AS} adjusted value 经调整的价值；调整后的价值
O/C rd/ adjustment 调整；修订；理算〔保险〕
t:Q*gW Rh adjustment centre 调剂中心
A/s?x>QA adjustment lag 调整过程的时间差距；调整时差
% $L{R adjustment mechanism 调整机制
f}e`XA? adjustment of loss 亏损调整
n\ 53w h@+ adjustment process 调整过程；调整程序
W!(zT6# adjustment range 调整幅度
Q%G8U#Tm administered exchange rate 受管制汇率
AkV#J,
3LC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
eMsd3 7J administration expenses 行政费用
CTa 57R administration fee 手续费；行政费
r19
pZAc administration in bankruptcy 破产管理
S\=Nn7" administration order 遗产管理令
TJRCH>E [a administrator 管理人；遗产管理人
^ h6tr8yn administrator of the estate 遗产管理人
R 9\*#c admission of debt 债项承认书
3pKQ$\u admission of proof 接纳债权证明
6_Y,eL]" advance 放贷款项；垫付款项；预支款项；预付款项
D,feF 9 advance account 暂支帐目；预付款帐户
?tbrbk x advance compensation 预付补偿金
wHy!CP% advance from shareholder 股东垫款
25?6gu*Z advance pending reimbursement 预支以待日后付还
ICQKP1WFp advanced economy 先进经济体系
.q>iX E_c advancement 预付；预付财产
C'x&Py/# advances warrant 垫款令
bAMdI 5Zk? advancing 贷出
+e``OeXo g adverse balance 逆差
L,!?Nt\ adverse exchange 逆汇
GTd,n= advertisement addressed to shareholders 在报章刊登的致股东通告
.k !{* advice for collection 托收通知书
{wKB;?fUvk advice of drawing 提款通知书；汇票通知书
(<9u-HF# advice of payment 付款通知
]=BB# Advisory Committee [Securities and Futures Commission]
[W&T(%(W- 谘询委员会〔证券及期货事务监察委员会〕
S9.o/mr Advisory Committee on Diversification 经济多元化谘询委员会
4pvMd affidavit 誓章；遗产申报誓章
hgq;`_;1, affidavit of no receipt 述明无收款的誓章
0=YI@@n) affiliate 联号；联营公司；附属公司
q E"OB affiliated company 附属公司；联号；联营公司
zDG b7S{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H:| uw affordability 负担能力
9'B `]/L African Development Bank [AfDB] 非洲开发银行
|BXg /gW after-acquired property 事后取得的财产
Dd| VMW= after-hours dealing 市后交易
~xFkU# after-tax profit 税后盈利；税后利润；税后溢利
guR/\z$D@C agency agreement 代理协议
TLH1>pY& agency expenses 代理机构的开支
? J0y| agency fee 代理费
Bzf^ivT3L Agency Law 《代理法》
6gDN`e,@ agent 代理人；承销人
L4W5EO$ agent of company 公司代理人
R|(a@sL agent's fee 代理人费；经纪费
9 68Ez
aggregate 总计；总数；总体数字
Pq$n5fZC ! aggregate amount 总款额；总额
1% ` Rs
aggregate assets and liabilities 总体资产与负债
? r4>" [ aggregate at constant price 按固定价格计算的总体数字
=3P )q" aggregate demand 总需求
%|oym.-I6
aggregate gross position 总持仓量
At ;LO9T3z aggregate limit 总限额
h ?U
O&( aggregate of salaries tax 合计薪俸税
"{t$ nVJ aggregate performance 总体表现；总体业绩
P%n>Tg80M aggregate supply 总体供应
%cn<y ch
G aggregate surplus 总盈余
SpBy3wd aggregate total 整体总额
UEL _uij aggregate value 总值；合计价值
307I$*%W aggregated basis 合计基准
KI.hy2?e aggregated net chargeable income 合计应课税入息实额
vY3h3o aggregation 合并计算；合计；总和
n@3>6_^rwT aggregation of incomes of husband and wife 夫妇入息合并计算
Q>z8IlJ} aggregation of property 财产的总和
y~V(aih}D agio 差价；贴水
*-X[u: Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%BODkc Zh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PA*5Bk="q 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!4!~L k= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bN.Pex 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DY*N|OnqJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L ~3Pm%{@A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lB4WKn=?Kl agreement for a settlement 授产协议
6S #Cl>v agreement for assignment 转让协议
7yQ 4*UB agreement for sale 售卖协议；买卖协议
L w,h +@0 agreement for sale and purchase 买卖协议
M6TD"- agreement for the payment of interest 支付利息协议
/-s6< e! agreement for the repayment of money 还款协议
|s _ GlJV. agreement of reinsurance 再保险协议
#dHa,HUk Agricultural Bank of China 中国农业银行
i.#:zU %o air passenger departure tax 飞机乘客离境税
I/N *gy?* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k5)om;.w airport tax 机场税
`]aeI'[}R alcohol duty 酒精税
rm_Nn8p, alienation 让与；让渡；转让
Hn:Crl y# alimony 生活费；赡养费
7+*WH|Z@ All Ordinaries Index [AOI] 所有普通股指数
D%Z| all risks 全险；综合险
l^ }c! All Sales Record for Stock Market 《股票市场成交报告》
rC5O")I< Allied Capital Resources Limited 新联财务有限公司
2an f$^[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<VE@DBWyl~ allocation letter 拨款信件
dRMx[7jVA allocation of fund 分配款项；预留款项
: D p0? &_ allocation of profit 利润分配；溢利分配
F'Z,]b'st3 allocation warrant 拨款令
\2z >?i) allotment 分配；配股
2AdDIVY C allotment notice 股份配售通知；配股通知
mkpMfPt allotment of shares 股份分配
unxqkU/<Z allowable 可获宽免；免税的
]$hBMuUa allowable business loss 可扣除的营业亏损
$cg cX allowable expenses 可扣税的支出
+ge?w#R allowance 免税额；津贴；备抵；准备金
Vvo 7C!$z allowance for debts 债项的免税额
6\t@)=C,Q allowance for depreciation by wear and tear 耗损折旧免税额
dN6?c'iN?2 allowance for funeral expenses 殡殓费的免税额
rl.}%Ny allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7 8,n%=nG allowance for repairs and outgoings 修葺及支出方面的免税额
X3&
Jb2c2 allowance to debtor 给债务人的津贴
1~gCtBRM alteration of capital 资本更改
PY'2h4IL alternate trustee 候补受托人
y7<|_:00 amalgamation 合并
CJyevMf' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y-9I3?ar ambit of charges 征税范围；收费范围
&5;"#:ORcK amended valuation 经修订的估值
(k P9hcV American Commodities Exchange 美国商品交易所
18Emi<&A American Express Bank Limited 美国运通银行
e+|sSp A American Stock Exchange 美国证券交易所
p<%d2 @lp amortization 摊销
_0I@xQj- amount due from banks 存放银行同业的款项
\U0'P;em amount due from banks abroad 存放海外银行同业的款项
E{@[k%, _ amount due from holding companies 控股公司欠款
"M0z(N kH amount due from local banks 存放本港银行同业的款项
qgB_=Q#E amount due to banks 银行同业的存款
9 H~n _ amount due to banks abroad 海外银行同业的存款
-g<oS9 amount due to holding companies 控股公司存款
n+p }\msH amount due to local banks 本港银行同业的存款
<Z W-QN4 amount due to outport banks 外埠银行同业的存款
XP}<N&j amount for note issue 发行纸币的款额
VN.Je: Ju amount of bond 担保契据的款额
kGJC\{N5N amount of consideration 代价款额
} B^tL$k amount of contribution 供款数额
b2*TgnRq amount of indebtedness 负债款额
E`J@h l$ N amount of principal of the loan 贷款本金额
QWU-m{@~& amount of rates chargeable 应征差饷数额
X-/]IH DN amount of share capital 股本额
3U}%2ARo_ amount of sums assured 承保款额
^f@=:eWI amount of variation 变动幅度
(At$3b6 amount of vote 拨款数额
@+DX.9 amount payable 应付款额
fsXy"#mOkD amount receivable 应收款额
#Q5o)x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tBSW |0 analysis 分析
Mfk Z ancillary risk 附属风险
{)Xy%QV annual account 周年帐目；周年帐目报表；年度决算；年结
&j6erwaT annual accounting date 年结日期
62u4-}JzF annual allowance 每年免税额；年积金；年度津贴；年津
#z42C?V annual balance 年度余额
cb bFw annual disposable income 每年可动用收入
s[ N@0 annual estimates 周年预算
_Ey5n!0: annual fee 年费
,z6~?6m annual general meeting 周年大会
X{VOAcugr annual growth rate 年增率；每年增长率
M\=2 uKG# annual long-term supplement 长期个案每年补助金
,u m| 1dh annual pensionable emolument 可供计算退休金的年薪
DNi+"[~&P annual report 年报
kT=8e;K
Annual Report on the Consumer Price Index 《消费物价指数年报》
lx i<F annual return 周年报表；周年申报表；每年报税表格
[ hs ds \ Annual Return Rules 《周年报表规则》
8k79&| annual review of consumer prices 每年消费物价回顾
P~dcW annual roll-forward basis 逐年延展方式
2qp#N% annual salary 年薪
P 2Y^d#jO annual statement 年度报表；年度决算表
!9x} 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
R-Sym8c annuitant 年金受益人
>sbu<|]a
7 annuity 年金
S>{~nOYt-` annuity contract 年金合约
=c7;r]Ol annuity on human life 人寿年金
n !(F, b antecedent debt 先前的债项
/R F7j; ante-dated cheque 倒填日期支票
IA(5?7x`< anticipated expenditure 预期开支
7z-[f'EIUI anticipated net profit 预期纯利
^Dx&|UwiZa anticipated revenue 预期收入
_cwpA#x`} anti-inflation measure 反通货膨胀措施
;kK/_%gN-G anti-inflationary stance 反通货膨胀立场
QW"! (`K apparent deficit 表面赤字
Pz^544\~ou apparent financial solvency 表面偿债能力
4P0}+ apparent partner 表面合伙人
@ P|y{e6 application for personal assessment 个人入息课税申请书
?Ob3tUz2 application of fund 资金应用
_f{{( 7 application to release as liquidator and to destruct the books of accounts and documents
&{i{XcqH' 申请免除清盘人职务及毁灭帐簿与文件
@pxcpXC y appointed actuary 委任精算师
G &dKY h\ appointed auditor 委任核数师；委任审计师
KSL`W 2} appointed trustee 委任的受托人
g .\[o@H appointer 委任人
8i pez/ apportioned pro rata 按比例分摊
Debv4Gr;^ apportionment 分配；分摊
=lC7gS!U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n:X y6H apportionment formula 分摊方程式
= / 8cp apportionment of estate duty 遗产税的分摊
3a|\dav% appraisal 估价；评估
m kexc~l appreciable growth 可观增长
oU/5 a>9~ appreciable impact 显着影响
cNH7C"@GVu appreciable increase 可观增长
_G0 x3 appreciation 增值；升值
54/=G(F appreciation against other currencies 相对其他货币升值
(w{j6).3Dj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r/1(]#kOX appreciation tax 增值税
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3Hf Q appropriation 拨款；拨用；拨付
ctUp=po appropriation account 拨款帐目
YzWz| Appropriation Bill 拨款法案
#Dac~>a' appropriation-in-aid system 补助拨款办法
*h|U,T7ew approved assets 核准资产
A=4OWV? approved basket stock 认可一篮子证券
/ j^ approved budget 核准预算
0`hdMLONR approved charitable donation 认可慈善捐款
9VT;ep approved charitable institution 认可慈善机构
J e{ykL?N approved currency 核准货币；认可货币
v2?ZQeHr_( approved estimates 核准预算
5)E @F9N approved estimates of expenditure 核准开支预算
S[N5 ikg approved overseas insurer 核准海外保险人
W4N{S.#! approved overseas trust company 核准海外信托公司
F5Va+z,j g approved pooled investment fund 核准汇集投资基金
j@9T.P1 approved provident fund scheme 认可公积金计划
;);kEq/=P approved provision 核准拨款
h\e.e3/ approved redeemable share 核准可赎回股份
Y0>y8U V approved regional stock 认可地区性证券
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|<(r approved retirement scheme 认可退休金计划
&FD>&WRV approved subordinated loan 核准附属贷款
g5yJfRLxp arbitrage 套戥；套汇；套利
]?*wbxU0 arbitrageur 套戥者；套汇者
7 3 m1 arbitrary amount 临时款项
/o[w4 d8 arrangement 措施；安排；协定
Q;u pau arrears 欠款
HV.t6@\}; arrears of pay 欠付薪酬
O84i;S+-p arrears of revenue 逾期未收税款；逾期未收的帐项
#F#%`Rv1 articles of association 组织章程；组织细则；组织章程细则
g 'gdgfvn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
g){<y~Mk ascertainment of profit 确定利润
RZ7@cQY
"Asia Clear" “亚洲结算系统”
>/|*DI-HJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Uv.)?YeGh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nlYNN/@" Asian Development Fund [ADF] 亚洲发展基金
O CUr{Nh Asian dollar bond 亚洲美元债券
kl`W\t F Asian dollar market 亚洲美元市场
YMgNzu Asian dollar rate 亚洲美元利率
G?ZXWu. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;fJ.8C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TN.rrop`#g asked price 沽盘；喊价；索价；卖方报价
uc=B,3 assessable income 应评税入息
Fp:'M X assessable loss 应评税亏损
@VBcJ{e, assessable profit 应评税利润
"#] $r assessable value 应评税值
:0ep( <|; assessed profit 估定利润
+ H.`MZ= assessed value 经评估价值
]A"h&`Cvt assessment 评税；评定；估价；评税单
;]iRk assessment number 评税编号；估价编号
-%~4W? assessment of additional tax 补加税评税
M{\I8oOg assessment of performance 业绩评估；实绩评价
q@&6#B Assessor 评税主任
R@0 R`Zs asset price bubbles 资产价格泡沫
( =$ x.1 asset-backed securities 具资产保证的证券
R2; assets accretion 资产增值
1,~D4lD | assets and liabilities 资产与负债
y^k$Us assets betterment statement 资产递增表；资产改进表
KP"+e:a% assets lending 实物放款；有抵押贷款
Rv=YFo[B assets of the company passing on the death 死者去世时转移的公司资产
Vj-h;rB0z assets pledged as security for liabilities 用作负债抵押的资产
Th%zn2R B assets portfolio 资产投资组合
> V937 assets price 资产价格
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YV@" assets quality 资产质素
GmG 5[?) assets realization 资产变现
AdmC&!nH assets refinancing arrangement 资产再集资安排
:+Z%; Dc assets securitization 资产证券化
=I4lL]> assets situated outside Hong Kong 在香港以外地方的资产
>Q/Dk7 # assets stripping 削减资产；拆卖资产
VQs5"K" assets value 资产值
C}X\ |J assignee 承让人
n?Q|)2 2 assignment 转让；转让书；转让契
.N3mb6#[R assignment of interest 权益转让
(mOtU8 e assignment of letters patent and trade mark 专利证书及商标转让
5\ v3;;A[ assignment of property 物业转让；物业转让书
CAe!7 HiR assignment right 转让权
;`Z{7' ^U assignor 转让人
GVz6-T~\> associate 有联系的人；有关连人士；相联者；合伙人；联系人
FlQGg V N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@c#(.= associate member 附属会员
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T{lT associated body corporate 相联法人团体
* I +Q~4 associated company 相联公司；联属公司
b'g ) associated corporation 相联法团
,I9bNO,%JK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BWNi [^] 公认会计师公会〔英国〕
lFk R=!?= Association of Futures Exchange Brokers 香港期货经纪协会
7,MR*TO, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s*4dxnS_8 association of underwriters 承保人组织
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{V>S,O3] assumption of control 接管
/efUj kP assurance 担保；保险；转易；转易书
vIvIfE assurance of interest 权益的转易
Y@v>FlqI{ at 19XX price 按一九ＸＸ年价格计算
YQ} o?Q$z at a discount 按赔价计算；按贴水价格计算；打折扣
. me;.,$# at a premium 按溢价计算；按升水价格计算
.X&9Q9T=# at call 通知付款；按通知
^pS~Z~[d/ at constant market price 按固定市价计算
jo7\`#(Q at constant price 按固定价格计算
t:S+%u U at cost 按成本计算
gr{ DWCK at current market price 按当时市价计算；按现时市价计算
z{543~Og59 at current price 按当时价格计算；按现时价格计算
]iW R o' at factor cost 按要素成本计算；按生产要素成本计算
{vj)76%y at money-of-the-day price 按付款当日价格计算
"~nZ G iK at or better 按指定或较佳价位〔买卖指令〕
Zfw,7am/ at par 按面值计算；平价
*Ly6`HZ9 at sight 见票即付
5(2;|I,T at the close 按收市盘
F{w zB at the opening 按开市盘
V+\Wb[zDJ attestation 见证；见证条款
l}h!B_P' at-the-money option 平价期权
N mG# attorney 受权人；受托代表人
QP x^_jA attornment 新拥有人承认书
t-AmX ) $ attributable profit 可归属利润
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b }1 attributable share value 可归属股份价值
MA\V[ 32H Auckland Stock Exchange 奥克兰证券交易所
GY*p?k<i auction 拍卖
cNrg#Asen& auctioneer 拍卖商
54,er$$V audit 审计；核数
?0.NIu,,o Audit Commission 审计署
5G# n"}T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K"6vXv4QO 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〕
iscz}E,Y audit review 帐目审查
#Z #-Ht Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X2_=agEP audited account 审计帐目；经审计的帐目
}ZI7J audited annual account 经审计的周年帐目
V9vTsmo( audited balance sheet 经审计的资产负债表
Iv *<L a auditor 核数师；核数主任；审计师
\['Cj*e k auditor's certificate 核数师证明书；审计师证明书
/ FII07V auditor's report 核数师报告；审计师报告
:s,Z<^5a)g Aussie bond 澳元债券
n<,B mVQ austerity budget 紧缩预算
,u vRi)O>a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zA 3_Lx! Australia All Ordinaries Index 澳洲所有普通股票指数
kM 6
Qp Australian Dollar [AUD] 澳元
NbobliC= Australian Options Market 澳大利亚期权市场
e.> P8C<& Australian Securities Commission 澳洲证券事务监察委员会
#E[0ys1O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9? $i? Australian Stock Exchange 澳大利亚证券交易所
(Z*!#}z` Austrian Schilling [ATS] 奥地利先令
.`lCWeHN authentication 认证；鉴证
6863xOv{T authority to purchase 委托购买证；委购书
1oS/`) authorization 认可；核准；授权；授权书
h8P)%p authorization by direction 指示授权
M}a6 Vu9 authorization by instruction 指令授权
3]>| i authorization by warrant 令状授权
0s qFF[i authorization of unit trust 单位信托的认可
>z03{=sAN authorized agent 指定代理人
^~dWU> authorized capital 法定资本
]d] ]'Hk authorized clerk 出市员
4 5e~6", authorized dealer 认可交易商
7v kL1IA authorized financial institution 认可财务机构
s%S authorized fund 认可基金
Hz~zu{;{J authorized fund house 获授权的基金公司；认可基金公司
g-A-kqo9 authorized institution 认可机构
r$1Qf}J3= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yevPHN"M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)4OxY[2J authorized insurer 获授权保险人；获认可承保人
{=Wg zP authorized investment 特准投资项目
yfSmDPh authorized person 获授权人
hM{bavd authorized representative 获授权代表
M{@(G5 authorized share capital 法定股本
-~ 0^P, yQ automated quotation system 自动报价系统
hrn+UL:d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P?\6@_ Z 自动交易系统〔香港期货交易所有限公司〕
@- xjfC\d automatic adjustment mechanism 自动调整机制
]'}L 1r automatic adjustment system 自动调整系统
)UR7i8]!0 Automatic Clearing House 自动票据交换所
x4 yR8n( automatic exchange rates accumulation system 自动化汇率累集系统
pb}*\/ s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&HW9Jn automatic teller machine [ATM] 自动柜员机
O?2DQY?jT autopay 自动转帐
+R &g qja available assets 可用资产
NJ <F >3 available fiscal reserve 现存财政储备
Q?vlfZR `8 available profit 可用利润
(e~N q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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n: ,' average 平均；平均数；海损
wz%-%39q% average basic salary 平均基本薪金
qna8|3eP average consumer expenditure 平均消费开支；一般消费开支
Nc`L;CP average cost 平均成本
L_T5nD^D average cost of land production 增辟土地平均成本
)2.Si# average daily turnover 平均每日成交额
M-71 1|eGI average daily wage rate 平均每日工资率
29Ki uP average expenditure pattern 平均开支模式
XwmL.Gg:]7 average growth rate 平均增长率
[~HN<>L@C average net fixed assets 固定资产平均净值
W4S,6( average of relatives 相对价格平均数
3u=g6W2 F average price 平均价格
WcAkCH!L average propensity to consume 平均消费倾向；一般消费倾向
*pq\MiD/ average propensity to save 平均储蓄倾向；一般储蓄倾向
N)T}P\l average rate 平均率
$Yq9P0 Ya average revenue 平均收入；平均收益
s_Sk0}e average stock 平均库存；平均存货
d H! *!r> average yearly rent 平均年租
HfVZ~P P avoidance of double taxation 避免双重课税
d6O[ @CyP avoidance of tax 避税
