A:
5NF&LM;i( A share Ａ股；甲类股份
Y& Lk4 abatement of tax 减税；减扣免税额
H6JMN1#t$ ABN AMRO Bank N.V. 荷兰银行
J x9%8Ek above-the-line expenditure 线上项目支出；经常预算支出
vzm4 above-the-line receipt 线上项目收入；经常预算收入
P_ lcX ;O ABSA Asia Limited 南非联合亚洲有限公司
>T*g'954xF absolute change 绝对数值变更
n`KXJ?t absolute expenditure 实际开支
k`~br249 absolute guideline figure 绝对准则数字
b oOw
K? absolute interest 绝对权益
g~H? l3v absolute order of discharge 绝对破产解除令
c3!|h1h/v absolute profit margin 绝对利润幅度
^$,kTU'= absolute value 实值；绝对值
S yVbCj absolutely vested interest 绝对既得权益
&?` &X=Q absorbed cost 已吸收成本；已分摊成本
i |^`gly absorption 吸收；分摊；合并
pVa|o& , absorption rate 吸收率；摊配率；分摊率
+\Mm
(Nd ACB Finance Limited 亚洲商业财务有限公司
UO!6&k>c acceptable form of reciprocity 合理的互惠条件
H$z+g bjJ acceptable rate 适当利率；适当汇率
g5 |\G%dOt acceptance agreement 承兑协议
rLVc<595 acceptance for honour 参加承兑
!>@V#I acceptor 承兑人；接受人；受票人
; F(01 acceptor for honour 参加承兑人
P"~T*Qq-R accident insurance 意外保险
}0nB' 0|y Accident Insurance Association of Hong Kong 香港意外保险公会
_r5Ild @n accident insurance scheme 意外保险计划
(@o
/>T accident year basis 意外年度基准
nJ#@W b@ accommodation 通融；贷款
E0Y/N? accommodation bill 通融票据；空头票据
h_G7T1;L accommodation party 汇票代发人
(dip Ks?K account balance 帐户余额；帐户结余
, h`D(,?X account book 帐簿
[}>6n72gNh account collected in advance 预收款项
V dOd:w account current book 往来帐簿
<r`J n49 account of after-acquired property 事后取得的财产报告
>~>[}d;glw account of defaulter 拖欠帐目
jTgh+j]AP account payable 应付帐款
n rB27 account payee only [A/C payee only] 只可转帐；存入收款人帐户
R F2 XJJ account receivable 应收帐款
*g41"Cl account receivable report 应收帐款报表
5XUI7Q % account statement 结单；帐单；会计财务报表
a[cH@7W.# account title 帐户名称；会计科目
& 8i{'k,l accountant's report 会计师报告
9qy 9 Accountant's Report Rules 会计师报告规则
7CMgvH)O accounting and auditing procedure 会计与审计程序；会计与核数程序
cH- Zj Accounting Arrangements 《会计安排》
n4&j<zAV{ accounting basis 会计基础
?N*@o. accounting by Official Receiver 破产管理署署长呈交的帐目
p2vUt Accounting Circular 《会计通告》
sx^? Iw,N' accounting class 会计类别
9S1V! Jp accounting date 记帐日期；会计结算日期
6 4>[pZF8 accounting for money 款项核算
#=#$b _6* Accounting Officer 会计主任
gpvj'Ri7V accounting period 会计报告期；会计期
xa0%; nFKe accounting policy 会计政策；会计方针
I3$vw7}5Y accounting practice 会计惯例
WA\f`SRF accounting principle 会计准则
+i!M[ accounting record 会计记录
FEmlC,% accounting report 会计报告
gj;G :;1m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CscJy0dB Accounting Society of China 中国会计学会
qm5pEort accounting statement 会计报表
j77}{5@p accounting system 会计制度；会计系统
#R~NR8( z accounting transaction 会计事项；帐务交易
k$_]b0D{4 accounting treatment 会计处理
Df3v"iCq } accounting year 会计年度
F X2`p_ accretion 增值；添加
;l?(VqX_E accrual 应计项目；应累算数目
E+Mdl* accrual basis 应计制；权责发生制
b}*bgx@< accrual basis accounting 应计制会计；权责发生制会计
m8^2k2 accrue 应累算；应计
H=RV M accrued benefit 应累算利益
&D w ~Jq| accrued charges 应计费用
M%^la f accrued cumulative preference share dividend 应累算的累积优先股股息
6lAo`S\)eX accrued expenses 应累算费用
be#"517 accrued interest payable 应付利息；应计未付利息
^!Jm/- accrued interest receivable 应收利息；应计未收利息
(U T*T accrued right 累算权益
.T-p]9*p accruing profit 应累算的利润
(
+hI accumulated fiscal reserve 累积财政储备
8N_rJ)f accumulated profit 累积利润；滚存溢利
cGp 6yf accumulated reserve 累积储备
6e| 5qKr accumulation of surplus income 累积收益盈余
$ *- L8An? acquired assets 既得资产
:P"Gym acquisition 收购；购置；取得
PW 4Wn`u acquisition cost 购置成本
ahv=HWX k acquisition expenses 购置费用
oA@^N4PD acquisition of 100% interest 收购全部股权
mXaUW gO acquisition of control 取得控制权
@+#p: sE acquisition of fixed assets 购置固定资产
+= ~}PF acquisition of shell “买壳”
HbDB?s< acquisition price 收购价
,!4_Uc act of God 天灾
DP]|}8~L acting partner 执事合伙人
H,~In2Z active market 买卖活跃的市场；交投畅旺的市场；旺市
5&@ U T active partner 积极参与的合伙人
+0 |0X {v active trading 交投活跃
}TL"v|ny6; actual circulation 实际流通
Tou~U[V+ actual cost 实际成本
t O>qd#I actual expenditure 实际开支；实际支出
Lpf=VyqC actual income 实际入息；实际收入；实际收益
Nq6CvDXi actual market 现货市场
7~f6j :{|z actual price 现货价；实际价格
/U]5#'i actual profit 实际利润
oU? X"B9 actual quotation 实盘；实际价位；实际报价
W^Y(FUy~ actual year basis 按实际年度计算
%BLKB%5 actuals 实货
!{ lb# actuarial investigation 精算调查
d6&tz!f actuarial principle 精算原则
ksp':2d} actuarial report 精算师报告
0pOha(,~ Actuarial Society of Hong Kong 香港精算学会
TaT&x_v^~a actuarial valuation 精算师估值
nCB3 d[/B actuary 精算师
9Bw"VN]W ad referendum agreement 暂定协议；有待覆核的协定
_Z2)e*( ad valorem duty 从价税；按值征税
?3N8 6Qj ad valorem duty system 从价税制
Sn &%epi ad valorem fee 从价费
Y|n Tc .A ad valorem tariff 从价关税
Mv =;+?z! additional allowance 额外免税额
\s'6 ) _ additional amount for unexpired risk 未过期风险的额外款额
?0Zw ^a additional assessable profit 补加应评税利润
Lr:K0A.Ch additional assessment 补加评税
xII!2. additional commitment 额外承担
]XyJ7esg additional commitment vote 额外承担拨款
i`L66uV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{rLOAewr additional dependent parent allowance 供养父母额外免税额
g XMkI$ab additional provision 额外拨款
[?*^& [ additional stamp duty 附加印花税
L 3@wdC ~0 additional tax 补加税罚款；补加税款
S:QEHd_C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R FiR)G , adjudged bankrupt 被裁定破产
|-D. adjudicated bankrupt 裁定破产人
S~Q";C[& adjudication fee 裁定费；评定印花税额手续费；评估契据费
2fB@zF
adjudication of bankruptcy 裁定破产；宣告破产
S5TT adjudication of insolvency 裁定无力偿还债务
e?WR={ adjusted actual 经调整的实数；调整后的实数
u*`GIRfWT adjusted current assets 经调整的流动资产；调整后的流动资产
9t1_"{'N1 adjusted figure 经调整的数字；调整后的数额
74#@F{ w adjusted liabilities 经调整的负债；调整后的负债
wf1DvsJQl adjusted loss 经调整的亏损；调整后的亏损
DYK|"@ 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
^XVa!s,d adjusted profit 经调整的利润；调整后的利润
$*R9LPpk+ adjusted surplus 经调整的盈余额；调整后的盈余额
ZrS!R[ adjusted value 经调整的价值；调整后的价值
yr'`~[oSCy adjustment 调整；修订；理算〔保险〕
kq-RM#Dj: adjustment centre 调剂中心
Q2JjBV< adjustment lag 调整过程的时间差距；调整时差
a mge x $ adjustment mechanism 调整机制
N0 C5FSH adjustment of loss 亏损调整
rC16?RovQ@ adjustment process 调整过程；调整程序
-X
\v B adjustment range 调整幅度
]du~V?N
administered exchange rate 受管制汇率
H1M>60* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WgB,,L, administration expenses 行政费用
owhht 98y( administration fee 手续费；行政费
Rim}D fO/ administration in bankruptcy 破产管理
dD %m=x administration order 遗产管理令
r%i{a administrator 管理人；遗产管理人
eS U8/9B administrator of the estate 遗产管理人
n3\vq3^? admission of debt 债项承认书
QCw<* Id+ admission of proof 接纳债权证明
W AbhB A advance 放贷款项；垫付款项；预支款项；预付款项
l1 S1CS advance account 暂支帐目；预付款帐户
[-ecKPx advance compensation 预付补偿金
]\lw^.% advance from shareholder 股东垫款
o ++ Hdvai advance pending reimbursement 预支以待日后付还
C7PiuL? advanced economy 先进经济体系
l ,.;dw advancement 预付；预付财产
XjbK!. advances warrant 垫款令
6"(&lK\^ advancing 贷出
PYe>`X? adverse balance 逆差
f9 $q.a* adverse exchange 逆汇
#Uu"olX7 advertisement addressed to shareholders 在报章刊登的致股东通告
@gOg s advice for collection 托收通知书
VK#zmEiB advice of drawing 提款通知书；汇票通知书
[>86i advice of payment 付款通知
{w++)N2sh Advisory Committee [Securities and Futures Commission]
WyETg!b[ 谘询委员会〔证券及期货事务监察委员会〕
e|P60cd / Advisory Committee on Diversification 经济多元化谘询委员会
xj<SnrrC]u affidavit 誓章；遗产申报誓章
f
WXzK< affidavit of no receipt 述明无收款的誓章
P.Bk-#}$ affiliate 联号；联营公司；附属公司
tG-MC &;= affiliated company 附属公司；联号；联营公司
2RCnk&u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y'T#
affordability 负担能力
MNz q}(p African Development Bank [AfDB] 非洲开发银行
",m5}mk:4 after-acquired property 事后取得的财产
14R))Dz" after-hours dealing 市后交易
r[~$ after-tax profit 税后盈利；税后利润；税后溢利
.B*)A. agency agreement 代理协议
sBwgl9 agency expenses 代理机构的开支
Ih0GzyU*4 agency fee 代理费
` g~-5Z~J Agency Law 《代理法》
AX CJFqk; agent 代理人；承销人
m[f\I^ \%8 agent of company 公司代理人
%y q}4[S+o agent's fee 代理人费；经纪费
I
f(_$> aggregate 总计；总数；总体数字
uu>g(q?4II aggregate amount 总款额；总额
EbQ} w"{ aggregate assets and liabilities 总体资产与负债
*bx cq aggregate at constant price 按固定价格计算的总体数字
.z"[z^/uF aggregate demand 总需求
8
_J:Yg aggregate gross position 总持仓量
XN@5TZoaW aggregate limit 总限额
4/4IZfznX aggregate of salaries tax 合计薪俸税
I}X8-WFB aggregate performance 总体表现；总体业绩
u(R`}C?P' aggregate supply 总体供应
=3' wHl aggregate surplus 总盈余
_u0dt) $ aggregate total 整体总额
h|
Ih4 aggregate value 总值；合计价值
;/.Z YTD aggregated basis 合计基准
~U|te _l aggregated net chargeable income 合计应课税入息实额
_ !C H aggregation 合并计算；合计；总和
RjT[y: ! aggregation of incomes of husband and wife 夫妇入息合并计算
a/ZfPl0Ns[ aggregation of property 财产的总和
'};Xb|msU agio 差价；贴水
g ;p FT 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》
"'Q:%_; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]x|sT Kv2 《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》
jcj)9;n=! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rZEu@63 《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》
iq#Z\ Y( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T1E=<q4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZD/!C9:&.0 agreement for a settlement 授产协议
;p/@t r9 agreement for assignment 转让协议
8 c9_=8vw agreement for sale 售卖协议；买卖协议
>\'yj|
U, agreement for sale and purchase 买卖协议
~ BC5 no agreement for the payment of interest 支付利息协议
?=,tcN agreement for the repayment of money 还款协议
8HzEH-J
agreement of reinsurance 再保险协议
aF:I]]TfK~ Agricultural Bank of China 中国农业银行
l},%g%}iMU air passenger departure tax 飞机乘客离境税
p82qF zq# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R?W8l5CIk airport tax 机场税
j{vzCRa>8 alcohol duty 酒精税
M I/1uw alienation 让与；让渡；转让
D"MN lm alimony 生活费；赡养费
VioVtP0
All Ordinaries Index [AOI] 所有普通股指数
mXr)lA all risks 全险；综合险
&z ZSWNW All Sales Record for Stock Market 《股票市场成交报告》
^%L$$V
nG Allied Capital Resources Limited 新联财务有限公司
'B C- 'Ot all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y9 WH% allocation letter 拨款信件
Gi- tf< allocation of fund 分配款项；预留款项
x~W&a*WNT allocation of profit 利润分配；溢利分配
()r DM@ allocation warrant 拨款令
7G/"!ePW6` allotment 分配；配股
pO^
6p% allotment notice 股份配售通知；配股通知
l6&R
g- allotment of shares 股份分配
U5k lVl allowable 可获宽免；免税的
#&2 mu allowable business loss 可扣除的营业亏损
DeUDZL%/ allowable expenses 可扣税的支出
T<OLfuV allowance 免税额；津贴；备抵；准备金
>4Lb+] allowance for debts 债项的免税额
V{n pK( allowance for depreciation by wear and tear 耗损折旧免税额
()7=(<x{ allowance for funeral expenses 殡殓费的免税额
NM4 n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/4|qfF3 allowance for repairs and outgoings 修葺及支出方面的免税额
FUDM aI allowance to debtor 给债务人的津贴
qG;WX n alteration of capital 资本更改
]?kf;A@ alternate trustee 候补受托人
' :Te#S amalgamation 合并
Cc^t& Eg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n8?gZ` W ambit of charges 征税范围；收费范围
M! s&<Bi amended valuation 经修订的估值
lY~xoHT;[ American Commodities Exchange 美国商品交易所
aAX 8m American Express Bank Limited 美国运通银行
s:jwwE2 American Stock Exchange 美国证券交易所
HJ2]xe 09 amortization 摊销
Z #F2<*+Pe amount due from banks 存放银行同业的款项
F OZqN K amount due from banks abroad 存放海外银行同业的款项
^}WeB U amount due from holding companies 控股公司欠款
@ g{=f 55 amount due from local banks 存放本港银行同业的款项
AIE)q]'Q amount due to banks 银行同业的存款
QoqdPk#1 amount due to banks abroad 海外银行同业的存款
a`T{ 5*@ amount due to holding companies 控股公司存款
0q/g:" |j amount due to local banks 本港银行同业的存款
}p#S;JZRu+ amount due to outport banks 外埠银行同业的存款
(\Dd9a8V- amount for note issue 发行纸币的款额
.G^ .kg , amount of bond 担保契据的款额
$,
=n amount of consideration 代价款额
'?-GZ0oM amount of contribution 供款数额
0c]Lm?& amount of indebtedness 负债款额
6gp3n;D amount of principal of the loan 贷款本金额
!_]WUQvV? amount of rates chargeable 应征差饷数额
E_xp q amount of share capital 股本额
F
Hv|6zUX amount of sums assured 承保款额
`T-(g1:9 amount of variation 变动幅度
?J>^X-z amount of vote 拨款数额
5!?><{k=% amount payable 应付款额
6Up,B=sX0 amount receivable 应收款额
T- 27E $0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}g3)z%Xe'[ analysis 分析
;1BbRnCr ancillary risk 附属风险
4b 4nFRnH annual account 周年帐目；周年帐目报表；年度决算；年结
D3I;5m`_ annual accounting date 年结日期
<uA|nYpp annual allowance 每年免税额；年积金；年度津贴；年津
Z!#zr@'k annual balance 年度余额
d/;oNC+ annual disposable income 每年可动用收入
7Npz
{C{I annual estimates 周年预算
39u!j|VH annual fee 年费
#fa~^]EM] annual general meeting 周年大会
s,0,w--= annual growth rate 年增率；每年增长率
e'u 9 SpJ annual long-term supplement 长期个案每年补助金
_$1W:!f4 annual pensionable emolument 可供计算退休金的年薪
w{0UA6 + annual report 年报
;VvqKyUh7` Annual Report on the Consumer Price Index 《消费物价指数年报》
H*l8, * M} annual return 周年报表；周年申报表；每年报税表格
eX}u ZR Annual Return Rules 《周年报表规则》
4).q+{#k annual review of consumer prices 每年消费物价回顾
')go/y`YK annual roll-forward basis 逐年延展方式
)(,+o annual salary 年薪
K SLyU1W annual statement 年度报表；年度决算表
p#3P`I>ZrT Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lGs fs( annuitant 年金受益人
{+Eq{8m` annuity 年金
NC0x!tJ#7 annuity contract 年金合约
bGD V9su annuity on human life 人寿年金
7XdLZ4ub antecedent debt 先前的债项
@ij}|k%* ante-dated cheque 倒填日期支票
&C?]n .A anticipated expenditure 预期开支
@
j' I anticipated net profit 预期纯利
ji">} - anticipated revenue 预期收入
h (>4%hF anti-inflation measure 反通货膨胀措施
^f>+5G anti-inflationary stance 反通货膨胀立场
Y0U:i.) apparent deficit 表面赤字
p=e SHs{>A apparent financial solvency 表面偿债能力
M,6m* apparent partner 表面合伙人
(/c9v8Pr(7 application for personal assessment 个人入息课税申请书
3q<\
\8Y* application of fund 资金应用
aWW|.#L application to release as liquidator and to destruct the books of accounts and documents
r lW 申请免除清盘人职务及毁灭帐簿与文件
)V+ ;7j<"D appointed actuary 委任精算师
>?I[dYzut appointed auditor 委任核数师；委任审计师
C7,Ol0`v appointed trustee 委任的受托人
/f_lWr:9l appointer 委任人
l 4(-yWC$H apportioned pro rata 按比例分摊
{ImZ><xe/ apportionment 分配；分摊
wz;IKdk[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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H >* apportionment formula 分摊方程式
.|cQ0:B[ apportionment of estate duty 遗产税的分摊
7+@:wX\ appraisal 估价；评估
^cd+W? appreciable growth 可观增长
4 K:p appreciable impact 显着影响
d &t |Y:,8 appreciable increase 可观增长
AOhsat;O` appreciation 增值；升值
p.&FK'&[0 appreciation against other currencies 相对其他货币升值
8L.Y0_x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]M>mwnt+ appreciation tax 增值税
N3i}>Q)B appropriation 拨款；拨用；拨付
1[/X$DyaK appropriation account 拨款帐目
"w=.2A:q Appropriation Bill 拨款法案
7+=fD|Cl appropriation-in-aid system 补助拨款办法
]0g<][m approved assets 核准资产
I%;xMt Y1o approved basket stock 认可一篮子证券
TDA+ rl approved budget 核准预算
b=.Ikt+y approved charitable donation 认可慈善捐款
mM1\ s>o approved charitable institution 认可慈善机构
D.4=4"qMi approved currency 核准货币；认可货币
#~ UG9@a approved estimates 核准预算
p-r}zc9@ approved estimates of expenditure 核准开支预算
'ym/@h7h approved overseas insurer 核准海外保险人
G^5}T>TV approved overseas trust company 核准海外信托公司
z1_\P) M approved pooled investment fund 核准汇集投资基金
BY72 fy#e approved provident fund scheme 认可公积金计划
jb GP`b1_ approved provision 核准拨款
KE6[ u*\ approved redeemable share 核准可赎回股份
H/Y ZwDx,i approved regional stock 认可地区性证券
(+(YO\ng6 approved retirement scheme 认可退休金计划
,J~kwJ$L approved subordinated loan 核准附属贷款
Tw);`&Ulo arbitrage 套戥；套汇；套利
PO ] z'LD arbitrageur 套戥者；套汇者
M+9G^o)u arbitrary amount 临时款项
Who d_Uk arrangement 措施；安排；协定
g#T8WX{(V arrears 欠款
" \U$ aaF arrears of pay 欠付薪酬
o"J}@nF arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则
%Gv8 ]Yb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O \=3{ ascertainment of profit 确定利润
5L%A5C&| "Asia Clear" “亚洲结算系统”
}LN +V~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bwS1YGb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:dLfM)8 } Asian Development Fund [ADF] 亚洲发展基金
9# xcp/O Asian dollar bond 亚洲美元债券
m n)kd Asian dollar market 亚洲美元市场
&U *=D8!0 Asian dollar rate 亚洲美元利率
A#\NVN8sk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1|Us"GQ (n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
![P1Qv p asked price 沽盘；喊价；索价；卖方报价
e@F9'z4 assessable income 应评税入息
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"N4! assessable loss 应评税亏损
f)~urGazS assessable profit 应评税利润
DI"mi1ObE assessable value 应评税值
1Y_Cd assessed profit 估定利润
A90o X1l assessed value 经评估价值
Jo1n>Mo-j assessment 评税；评定；估价；评税单
S1.w^Ccy assessment number 评税编号；估价编号
C2<!.l assessment of additional tax 补加税评税
'!I^Lfz-Z assessment of performance 业绩评估；实绩评价
F cB ]wz Assessor 评税主任
#%rXDGDS asset price bubbles 资产价格泡沫
rp (nGiI asset-backed securities 具资产保证的证券
c~K^ooS - assets accretion 资产增值
2xN1=ug assets and liabilities 资产与负债
BC =U6>`/ assets betterment statement 资产递增表；资产改进表
p'fU}B1 assets lending 实物放款；有抵押贷款
DP6 M4 assets of the company passing on the death 死者去世时转移的公司资产
8A~ 5@ assets pledged as security for liabilities 用作负债抵押的资产
b7^VWX% assets portfolio 资产投资组合
Y.$ '<1 assets price 资产价格
FY|.eY_7 { assets quality 资产质素
g@BQ!}_#5 assets realization 资产变现
=X'i^Q assets refinancing arrangement 资产再集资安排
y2bL!Y<s9 assets securitization 资产证券化
P y3Xvudv assets situated outside Hong Kong 在香港以外地方的资产
,b%T[s7 assets stripping 削减资产；拆卖资产
llXyM */ assets value 资产值
T \5 5uQ assignee 承让人
bwR24>8lP assignment 转让；转让书；转让契
h z\Fq1 assignment of interest 权益转让
V\^3I7F assignment of letters patent and trade mark 专利证书及商标转让
eQbDs_ assignment of property 物业转让；物业转让书
5*l~7R assignment right 转让权
(iXo\y` z assignor 转让人
N: [22`NP associate 有联系的人；有关连人士；相联者；合伙人；联系人
BWamF{\d1a Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i Tg?JoE2 associate member 附属会员
VHGOVH, associated body corporate 相联法人团体
Hr |De8#f associated company 相联公司；联属公司
k>I [U}h associated corporation 相联法团
YKk?BQ" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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uDJi2,|n Association of Futures Exchange Brokers 香港期货经纪协会
~3< Li}W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{p&L wTnf association of underwriters 承保人组织
^A S*X2y assumption of control 接管
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twO assurance 担保；保险；转易；转易书
#05#@v8.f assurance of interest 权益的转易
0*o)k6?q3 at 19XX price 按一九ＸＸ年价格计算
2iYf)M C at a discount 按赔价计算；按贴水价格计算；打折扣
gs wp:82e2 at a premium 按溢价计算；按升水价格计算
~$-Nl at call 通知付款；按通知
{1,]8!HBJ at constant market price 按固定市价计算
Hg\+:}k&9 at constant price 按固定价格计算
AQ:cim ` at cost 按成本计算
$R4[TQY).! at current market price 按当时市价计算；按现时市价计算
He^u+N@B at current price 按当时价格计算；按现时价格计算
=X6WK7^0 at factor cost 按要素成本计算；按生产要素成本计算
?9 hw]Q6r} at money-of-the-day price 按付款当日价格计算
u;rK.3o at or better 按指定或较佳价位〔买卖指令〕
uKHkC.g at par 按面值计算；平价
GP6-5Y"8 at sight 见票即付
}JyWy _Y at the close 按收市盘
m&(yx| a4+ at the opening 按开市盘
` KBgVhS> attestation 见证；见证条款
OoL#8 R at-the-money option 平价期权
STmn%& attorney 受权人；受托代表人
O&Y X V attornment 新拥有人承认书
HQl hT attributable profit 可归属利润
9t:P1 attributable share value 可归属股份价值
\,| Xz|?C Auckland Stock Exchange 奥克兰证券交易所
%upnXRzw auction 拍卖
EkS7j>: auctioneer 拍卖商
q|,cMPS3 audit 审计；核数
HO% atE$> Audit Commission 审计署
bkk1_X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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L&z\S 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〕
-7\R l3c audit review 帐目审查
SEsc"l8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ckFn QhW audited account 审计帐目；经审计的帐目
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r7 r5 audited annual account 经审计的周年帐目
Rd7[e^HSN audited balance sheet 经审计的资产负债表
<20rxOEnf auditor 核数师；核数主任；审计师
04 >dxw)8 auditor's certificate 核数师证明书；审计师证明书
~"F83+RDe auditor's report 核数师报告；审计师报告
CMn&1 Aussie bond 澳元债券
| d}f\a` austerity budget 紧缩预算
<>\s#Jf/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P F5;2 Australia All Ordinaries Index 澳洲所有普通股票指数
Gh; Ju[6 Australian Dollar [AUD] 澳元
C;7?TZ&x w Australian Options Market 澳大利亚期权市场
z'N_9= Australian Securities Commission 澳洲证券事务监察委员会
&Ohm]g8{ 2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
FRa@T N/Ic Australian Stock Exchange 澳大利亚证券交易所
P9h ]B u Austrian Schilling [ATS] 奥地利先令
rrBu6\D authentication 认证；鉴证
1d)wE4c=Z authority to purchase 委托购买证；委购书
w O:!B\e authorization 认可；核准；授权；授权书
dm;H0v+Y' authorization by direction 指示授权
CMI'y(G N authorization by instruction 指令授权
^3B)i= authorization by warrant 令状授权
Itn7Kl authorization of unit trust 单位信托的认可
OL+d x`Y authorized agent 指定代理人
0IU>KGJ-0s authorized capital 法定资本
PAG.],"D authorized clerk 出市员
wc z|Zy authorized dealer 认可交易商
oL?(;
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+%vBDcf authorized fund house 获授权的基金公司；认可基金公司
+ c&n7 authorized institution 认可机构
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oCoFj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Fr{u=0 X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P&PPX#% authorized insurer 获授权保险人；获认可承保人
{;.q?mj authorized investment 特准投资项目
).aQ}G wx^ authorized person 获授权人
h_Ky2IB$ authorized representative 获授权代表
Uawf,57v< authorized share capital 法定股本
l !VPk"s automated quotation system 自动报价系统
zO#{qF+~; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v^;-w~?3 自动交易系统〔香港期货交易所有限公司〕
a#H2H` % automatic adjustment mechanism 自动调整机制
UUb n7& automatic adjustment system 自动调整系统
[KrWL;[1 < Automatic Clearing House 自动票据交换所
|GPR3%9 automatic exchange rates accumulation system 自动化汇率累集系统
27mGX\T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!O=?n<Ex" automatic teller machine [ATM] 自动柜员机
=@%;6`AVcp autopay 自动转帐
B&^WRM;7t available assets 可用资产
ke.{wh\0 available fiscal reserve 现存财政储备
VrL==aTYXs available profit 可用利润
.XPcH(q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e.pm`%5bO average 平均；平均数；海损
1 o< l;: average basic salary 平均基本薪金
!:
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RiHOX&-7 average cost 平均成本
Wn;B ~ average cost of land production 增辟土地平均成本
q-c9YOz _ average daily turnover 平均每日成交额
Z9cg,#(D average daily wage rate 平均每日工资率
[e1k fw average expenditure pattern 平均开支模式
Hg)5c!F7 average growth rate 平均增长率
l#7 ] .-/ average net fixed assets 固定资产平均净值
G dZ_ average of relatives 相对价格平均数
z@!z Q Vp average price 平均价格
m)G=4kK52- average propensity to consume 平均消费倾向；一般消费倾向
RQ?T~ASs average propensity to save 平均储蓄倾向；一般储蓄倾向
/18Z4TA average rate 平均率
R#j -Z#/" average revenue 平均收入；平均收益
ao NTRJ c$ average stock 平均库存；平均存货
2+KOUd&jS average yearly rent 平均年租
5rG&Z5 avoidance of double taxation 避免双重课税
_@es9 avoidance of tax 避税
