A:
x[p|G5 A share Ａ股；甲类股份
R*, MfV abatement of tax 减税；减扣免税额
y
R qL9t ABN AMRO Bank N.V. 荷兰银行
10Q ]67 above-the-line expenditure 线上项目支出；经常预算支出
!aUs>1i above-the-line receipt 线上项目收入；经常预算收入
#m xP w ABSA Asia Limited 南非联合亚洲有限公司
q])K,) absolute change 绝对数值变更
}{Pp]*I<A absolute expenditure 实际开支
-OV&Md:~ absolute guideline figure 绝对准则数字
ROI7eU absolute interest 绝对权益
ijv(9m R absolute order of discharge 绝对破产解除令
xo^b&ktQd absolute profit margin 绝对利润幅度
2DA]i5
absolute value 实值；绝对值
3Tcms/n absolutely vested interest 绝对既得权益
Da*?x8sSL absorbed cost 已吸收成本；已分摊成本
w7L{_aom absorption 吸收；分摊；合并
\
#F absorption rate 吸收率；摊配率；分摊率
kdiM5l70 ACB Finance Limited 亚洲商业财务有限公司
f_OQ./ ` acceptable form of reciprocity 合理的互惠条件
\doUTr R acceptable rate 适当利率；适当汇率
G[ PtkPSJ acceptance agreement 承兑协议
ScOK)nL" acceptance for honour 参加承兑
s S+MqBh&I acceptor 承兑人；接受人；受票人
'ms-*c &
acceptor for honour 参加承兑人
}rUN_.n4z accident insurance 意外保险
|"}FXa O Accident Insurance Association of Hong Kong 香港意外保险公会
"S[ 450% accident insurance scheme 意外保险计划
T= DbBy0- accident year basis 意外年度基准
yZY \MB/ accommodation 通融；贷款
i}f"yO+Q+
accommodation bill 通融票据；空头票据
bL` TySX accommodation party 汇票代发人
LE Nq_@$ account balance 帐户余额；帐户结余
bIDj[-CDG account book 帐簿
_;S- x account collected in advance 预收款项
l: ~/<`o account current book 往来帐簿
J3V=
46Yc account of after-acquired property 事后取得的财产报告
fUWG*o9 account of defaulter 拖欠帐目
ELoDd& d8 account payable 应付帐款
!/b>sN} account payee only [A/C payee only] 只可转帐；存入收款人帐户
n` _{9R account receivable 应收帐款
,&A7iO account receivable report 应收帐款报表
dl) Y'DI account statement 结单；帐单；会计财务报表
mthA4sz account title 帐户名称；会计科目
n&4N[Qlv, accountant's report 会计师报告
C} j "Qi` Accountant's Report Rules 会计师报告规则
XX TL.. accounting and auditing procedure 会计与审计程序；会计与核数程序
K!% +0)A Accounting Arrangements 《会计安排》
#lo6c;*m5 accounting basis 会计基础
KfEx"94 accounting by Official Receiver 破产管理署署长呈交的帐目
Wtd/=gmiI Accounting Circular 《会计通告》
1ba~ SHi accounting class 会计类别
5DU6rks% accounting date 记帐日期；会计结算日期
= j_4S< accounting for money 款项核算
%A/0 ' Accounting Officer 会计主任
9.M4o[ accounting period 会计报告期；会计期
n+9=1Oo" accounting policy 会计政策；会计方针
*8 A accounting practice 会计惯例
C[AqFo accounting principle 会计准则
/U*C\ xMm accounting record 会计记录
J1U/.`Oy accounting report 会计报告
q[_V u A]& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W+c<2? d: Accounting Society of China 中国会计学会
x j)F55e? accounting statement 会计报表
F{e@W([ accounting system 会计制度；会计系统
(S5R !lpO accounting transaction 会计事项；帐务交易
u@) U "FZ accounting treatment 会计处理
t>RY7C;PuS accounting year 会计年度
C==hox7b accretion 增值；添加
iq8<ov
accrual 应计项目；应累算数目
;4\ 2.* s accrual basis 应计制；权责发生制
ub0.J#j@ accrual basis accounting 应计制会计；权责发生制会计
Z clQ accrue 应累算；应计
<$$yw=ef accrued benefit 应累算利益
BwEN ~2u6 accrued charges 应计费用
_.Nbt(mz accrued cumulative preference share dividend 应累算的累积优先股股息
Et_bH%0 accrued expenses 应累算费用
wW P }C D accrued interest payable 应付利息；应计未付利息
&|1<v<I5 accrued interest receivable 应收利息；应计未收利息
gs[uD5oo < accrued right 累算权益
%wg -=;d4 accruing profit 应累算的利润
&t@jl\ND accumulated fiscal reserve 累积财政储备
Ta0|+IYk< accumulated profit 累积利润；滚存溢利
?! :ha;n accumulated reserve 累积储备
\:'/'^=#| accumulation of surplus income 累积收益盈余
tY<4%~%X acquired assets 既得资产
7nTeP(M% acquisition 收购；购置；取得
B]wk+8SMY. acquisition cost 购置成本
H2\;%K 2 acquisition expenses 购置费用
.VJMz4$]O acquisition of 100% interest 收购全部股权
ZQsJL\x[UK acquisition of control 取得控制权
1=c\Rr9] acquisition of fixed assets 购置固定资产
ZU4nc 3__ acquisition of shell “买壳”
,-c6dS acquisition price 收购价
\)904W5R act of God 天灾
Sv#XIMw{, acting partner 执事合伙人
XEp{VC@= active market 买卖活跃的市场；交投畅旺的市场；旺市
[!uG1 GJ> active partner 积极参与的合伙人
U$.@]F4& active trading 交投活跃
On:il$MU actual circulation 实际流通
HZB>{O actual cost 实际成本
xrz,\eTb actual expenditure 实际开支；实际支出
aiUY>M#| actual income 实际入息；实际收入；实际收益
(t
K||*u actual market 现货市场
7IH@oMvE actual price 现货价；实际价格
(N6 i4
g6 actual profit 实际利润
k Z
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}'V5/>m[ actual year basis 按实际年度计算
[PM 2\#K actuals 实货
k,6f
&#x actuarial investigation 精算调查
jD]~ AwRJ actuarial principle 精算原则
t#})Awy^R actuarial report 精算师报告
J?1 uKR Actuarial Society of Hong Kong 香港精算学会
::l K L actuarial valuation 精算师估值
wu!59pL actuary 精算师
a2O75 kWnm ad referendum agreement 暂定协议；有待覆核的协定
bHYy }weZ ad valorem duty 从价税；按值征税
X/!o\yyT ad valorem duty system 从价税制
@f~RdO3 ad valorem fee 从价费
wE>\7a*P% ad valorem tariff 从价关税
dr}`H,X"3 additional allowance 额外免税额
6r0kr bN additional amount for unexpired risk 未过期风险的额外款额
%D34/=(X additional assessable profit 补加应评税利润
KeB"D!={; additional assessment 补加评税
WR bj01v additional commitment 额外承担
BLdvyVFx additional commitment vote 额外承担拨款
ItVWO:x&v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}O5i/#.lR additional dependent parent allowance 供养父母额外免税额
PI)+Jr%L additional provision 额外拨款
(O?.)jEW(. additional stamp duty 附加印花税
d#Y^>"|$. additional tax 补加税罚款；补加税款
rSk > Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X1|njJGO1 adjudged bankrupt 被裁定破产
Jb@V}Ul$ adjudicated bankrupt 裁定破产人
Lc,Pom adjudication fee 裁定费；评定印花税额手续费；评估契据费
*b}HNX| adjudication of bankruptcy 裁定破产；宣告破产
;O6;. 5q& adjudication of insolvency 裁定无力偿还债务
|Nn)m adjusted actual 经调整的实数；调整后的实数
RD i]2 adjusted current assets 经调整的流动资产；调整后的流动资产
Dlae;5 D adjusted figure 经调整的数字；调整后的数额
AaOu L,l adjusted liabilities 经调整的负债；调整后的负债
F?*-4I- adjusted loss 经调整的亏损；调整后的亏损
,/%=su x 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
e0zq1XcZ adjusted profit 经调整的利润；调整后的利润
wLH>:yKUU adjusted surplus 经调整的盈余额；调整后的盈余额
bKY7/w<dP adjusted value 经调整的价值；调整后的价值
gIa+5\qYY adjustment 调整；修订；理算〔保险〕
}Yzco 52 adjustment centre 调剂中心
)JLdO*H adjustment lag 调整过程的时间差距；调整时差
nI-w}NQ adjustment mechanism 调整机制
Egp/f |y adjustment of loss 亏损调整
~{g [<Qi adjustment process 调整过程；调整程序
mt{nm[D!Xp adjustment range 调整幅度
0/MtY IYk administered exchange rate 受管制汇率
pfD c9PMj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c
/HHy, administration expenses 行政费用
?k&Vy administration fee 手续费；行政费
L: j<c5 administration in bankruptcy 破产管理
_x' 6 ]f{n administration order 遗产管理令
,X-bJA@( administrator 管理人；遗产管理人
F=e8 IUr administrator of the estate 遗产管理人
2!m / admission of debt 债项承认书
$?Hu#Kn,( admission of proof 接纳债权证明
2B[X,rL.pX advance 放贷款项；垫付款项；预支款项；预付款项
jyUjlYAAv` advance account 暂支帐目；预付款帐户
ox~o J|@ advance compensation 预付补偿金
3g,` .I_ advance from shareholder 股东垫款
_Xc8Yg }` advance pending reimbursement 预支以待日后付还
:Zbg9`d * advanced economy 先进经济体系
1>_8d"<Gd advancement 预付；预付财产
2d #1=+V advances warrant 垫款令
KNvZm;Q6 advancing 贷出
gnOt+W8 adverse balance 逆差
^A$Zw+P adverse exchange 逆汇
O7m(o:t x3 advertisement addressed to shareholders 在报章刊登的致股东通告
mb TEp* H advice for collection 托收通知书
i {NzV advice of drawing 提款通知书；汇票通知书
}<v@0 1 advice of payment 付款通知
-` kW&I0 Advisory Committee [Securities and Futures Commission]
i Dp)FQ$ 谘询委员会〔证券及期货事务监察委员会〕
%COX7gV Advisory Committee on Diversification 经济多元化谘询委员会
eK?MKe affidavit 誓章；遗产申报誓章
t7Iv?5]N affidavit of no receipt 述明无收款的誓章
HZC"nb}r4 affiliate 联号；联营公司；附属公司
v6bGjVK[ affiliated company 附属公司；联号；联营公司
4i azNl# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v \gLWq' affordability 负担能力
Bi 3<7 African Development Bank [AfDB] 非洲开发银行
rNWw?_H-H( after-acquired property 事后取得的财产
P|tO<t6/9* after-hours dealing 市后交易
*xxx:*6rk; after-tax profit 税后盈利；税后利润；税后溢利
KE5kOU; agency agreement 代理协议
1 ~Y< //5E agency expenses 代理机构的开支
qpP=K $ agency fee 代理费
{9&;Q|D z Agency Law 《代理法》
!Y0V id agent 代理人；承销人
@]%IK(| agent of company 公司代理人
i( %W_d ! agent's fee 代理人费；经纪费
2^[ `e g aggregate 总计；总数；总体数字
TOB-a AO aggregate amount 总款额；总额
I(L,8n5 aggregate assets and liabilities 总体资产与负债
? r
"{ }% aggregate at constant price 按固定价格计算的总体数字
|^"1{7) aggregate demand 总需求
)Xz,j9GzJS aggregate gross position 总持仓量
JxdDC^> 0 aggregate limit 总限额
s 8jV(P(O aggregate of salaries tax 合计薪俸税
"Y
=;.:qe aggregate performance 总体表现；总体业绩
_ @NL;w:! aggregate supply 总体供应
BDW^7[n aggregate surplus 总盈余
X 8a/ ` Y, aggregate total 整体总额
s^G.]%iU aggregate value 总值；合计价值
A@!qv#' aggregated basis 合计基准
6
6EV$*dRL aggregated net chargeable income 合计应课税入息实额
NqazpB* aggregation 合并计算；合计；总和
w7.V6S$Ga aggregation of incomes of husband and wife 夫妇入息合并计算
+K:Dx!9 aggregation of property 财产的总和
bQg:zww agio 差价；贴水
Ha0M)0Anv 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》
#C74z$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/!yU !`bY 《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》
OhQgF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%op**@4/t\ 《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》
Q^9_' t}X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)Pa'UGY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n`B:;2X, agreement for a settlement 授产协议
Ct <udO agreement for assignment 转让协议
H7&8\ FNa agreement for sale 售卖协议；买卖协议
*MhRW,= agreement for sale and purchase 买卖协议
z;,u}u}aI agreement for the payment of interest 支付利息协议
m{Wu"
;e agreement for the repayment of money 还款协议
Y1W1=Uc uk agreement of reinsurance 再保险协议
K, ;E5 Agricultural Bank of China 中国农业银行
?4#Li~q air passenger departure tax 飞机乘客离境税
F4-$~ v@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K *vt;L airport tax 机场税
In"ZIKaC alcohol duty 酒精税
@ su^0 9n alienation 让与；让渡；转让
YN yk1cE alimony 生活费；赡养费
b5dD/-Vj All Ordinaries Index [AOI] 所有普通股指数
` x Ex^P^7 all risks 全险；综合险
$kdB |4C All Sales Record for Stock Market 《股票市场成交报告》
g#pr yYz Allied Capital Resources Limited 新联财务有限公司
FBe;1OU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9]([\% ) allocation letter 拨款信件
(&Kk7< #` allocation of fund 分配款项；预留款项
5FPM`hLT allocation of profit 利润分配；溢利分配
&v/dj@ allocation warrant 拨款令
MO]F1E?X allotment 分配；配股
JQ_sUYh~3 allotment notice 股份配售通知；配股通知
#>("CAB02T allotment of shares 股份分配
~|D Ut allowable 可获宽免；免税的
)5Q~I,dP allowable business loss 可扣除的营业亏损
YlJ@XpKM allowable expenses 可扣税的支出
lV3x *4O= allowance 免税额；津贴；备抵；准备金
e{'BAj allowance for debts 债项的免税额
Fc)@,/R"v allowance for depreciation by wear and tear 耗损折旧免税额
2G & a{ allowance for funeral expenses 殡殓费的免税额
d=$Mim allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"+R+6< " allowance for repairs and outgoings 修葺及支出方面的免税额
PfAgM1 allowance to debtor 给债务人的津贴
7FP*oN? alteration of capital 资本更改
$D~0~gn~ alternate trustee 候补受托人
~f&E7su-6+ amalgamation 合并
S:#lH?<_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
13$%,q ) ambit of charges 征税范围；收费范围
u
OmtyX amended valuation 经修订的估值
R3)~?X1n American Commodities Exchange 美国商品交易所
i(rL|d+' American Express Bank Limited 美国运通银行
>;aWz%- American Stock Exchange 美国证券交易所
z3{ G9Np amortization 摊销
n:I,PS0H< amount due from banks 存放银行同业的款项
Q",t3i4 amount due from banks abroad 存放海外银行同业的款项
htO +z7 amount due from holding companies 控股公司欠款
Y!aSs3c amount due from local banks 存放本港银行同业的款项
kUL' 1!j7 amount due to banks 银行同业的存款
<[a=ceL]| amount due to banks abroad 海外银行同业的存款
r!|6:G+Q amount due to holding companies 控股公司存款
WH# 1 zv amount due to local banks 本港银行同业的存款
z}77 Eh< amount due to outport banks 外埠银行同业的存款
q<x/Ha t) amount for note issue 发行纸币的款额
g>E LGG |Q amount of bond 担保契据的款额
+ B,}Q r amount of consideration 代价款额
G=s}12/Z"{ amount of contribution 供款数额
,1.p%UE]> amount of indebtedness 负债款额
<6%?OJhp amount of principal of the loan 贷款本金额
sg^zH8,3 amount of rates chargeable 应征差饷数额
pTth}JM> amount of share capital 股本额
M~Tuj1? amount of sums assured 承保款额
f <Zxz9 amount of variation 变动幅度
\}yc`7T:L0 amount of vote 拨款数额
"=HA Y amount payable 应付款额
B {n,t}z amount receivable 应收款额
ANAVn@ [ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jKz$@gP analysis 分析
=g7x'
kN ancillary risk 附属风险
nSDMOyj+ annual account 周年帐目；周年帐目报表；年度决算；年结
zH 72'"w annual accounting date 年结日期
*?@?f&E/ annual allowance 每年免税额；年积金；年度津贴；年津
]\-A;}\e annual balance 年度余额
ch* 8B(: annual disposable income 每年可动用收入
&@X<zWg annual estimates 周年预算
p %up)]?0 annual fee 年费
T=
8 0, annual general meeting 周年大会
\i>?q annual growth rate 年增率；每年增长率
Fk&c=V;SU annual long-term supplement 长期个案每年补助金
o "s)eh annual pensionable emolument 可供计算退休金的年薪
W<h)HhyG annual report 年报
k& M;,e3v6 Annual Report on the Consumer Price Index 《消费物价指数年报》
{r,.!;mHu annual return 周年报表；周年申报表；每年报税表格
]? c
B:} Annual Return Rules 《周年报表规则》
JMCKcZ%N annual review of consumer prices 每年消费物价回顾
ydEoC$?0 annual roll-forward basis 逐年延展方式
.r=4pQ@# annual salary 年薪
?> 9/#Nv annual statement 年度报表；年度决算表
rET\n(AJ 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
x;O[c3 I annuitant 年金受益人
<q58uuK annuity 年金
^`i#$ annuity contract 年金合约
^ x ]r`b annuity on human life 人寿年金
:I] Mps< antecedent debt 先前的债项
B9 _ X;c ante-dated cheque 倒填日期支票
X;+sUj8 anticipated expenditure 预期开支
~Py`P' + anticipated net profit 预期纯利
a
K[&V't~ anticipated revenue 预期收入
wA ,6bj anti-inflation measure 反通货膨胀措施
C$=%!w f anti-inflationary stance 反通货膨胀立场
~f2z]JLr: apparent deficit 表面赤字
O0x,lq apparent financial solvency 表面偿债能力
mX"oW_EK apparent partner 表面合伙人
4!{KWL `A application for personal assessment 个人入息课税申请书
Ot0a p$ & application of fund 资金应用
TIqtF&@o4 application to release as liquidator and to destruct the books of accounts and documents
(!u~ CZ; 申请免除清盘人职务及毁灭帐簿与文件
^cC,.Fdw appointed actuary 委任精算师
^ 'MT0j appointed auditor 委任核数师；委任审计师
93>jr<A appointed trustee 委任的受托人
.|KyNBn appointer 委任人
1/B> XkCJ apportioned pro rata 按比例分摊
kM l+yli3c apportionment 分配；分摊
G<z wv3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EmWn%eMN apportionment formula 分摊方程式
AG
nxYV"p apportionment of estate duty 遗产税的分摊
G6Axs1a appraisal 估价；评估
fivw~z|[@ appreciable growth 可观增长
zy?|ODM appreciable impact 显着影响
3@_xBz,I . appreciable increase 可观增长
b<[Or^X
] appreciation 增值；升值
*uRBzO} appreciation against other currencies 相对其他货币升值
PA{PD.4Du appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dw>C@c#" appreciation tax 增值税
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[Q( appropriation 拨款；拨用；拨付
4&lv6`G ` appropriation account 拨款帐目
D(op)]8 Appropriation Bill 拨款法案
GRIti9GD appropriation-in-aid system 补助拨款办法
H064BM approved assets 核准资产
/|m2WxK) approved basket stock 认可一篮子证券
< X hm`rH approved budget 核准预算
];$L &5^ approved charitable donation 认可慈善捐款
s*KhF'fN approved charitable institution 认可慈善机构
XAKs0*J> approved currency 核准货币；认可货币
h]&GLb&<? approved estimates 核准预算
;vR4XHl| approved estimates of expenditure 核准开支预算
5J.bD)yrP approved overseas insurer 核准海外保险人
#6aW9GO approved overseas trust company 核准海外信托公司
4}baSV approved pooled investment fund 核准汇集投资基金
(62"8iD6 approved provident fund scheme 认可公积金计划
!<8 W
{LT approved provision 核准拨款
' ,wFTV& approved redeemable share 核准可赎回股份
yNJ B
oar approved regional stock 认可地区性证券
gnf8 l?M approved retirement scheme 认可退休金计划
lN
4oW3QT approved subordinated loan 核准附属贷款
y3Q sv arbitrage 套戥；套汇；套利
ha<[b u e arbitrageur 套戥者；套汇者
#pow ub arbitrary amount 临时款项
@Ns Qd_e arrangement 措施；安排；协定
w$iX.2|9%u arrears 欠款
@Sn(lnl B arrears of pay 欠付薪酬
mfn,Gjt3O arrears of revenue 逾期未收税款；逾期未收的帐项
%)8}X>x q articles of association 组织章程；组织细则；组织章程细则
=_*Zn(>t` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'?' l;#^i< ascertainment of profit 确定利润
wh`"w7br "Asia Clear" “亚洲结算系统”
nsC3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Xf]d. : Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k/_ 59@) Asian Development Fund [ADF] 亚洲发展基金
dh iuI|?@ Asian dollar bond 亚洲美元债券
z6\UGSL Asian dollar market 亚洲美元市场
;%9 |k U Asian dollar rate 亚洲美元利率
9!\B6=r y4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!X#OOqPr= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OX7M8cmc+ asked price 沽盘；喊价；索价；卖方报价
Yx%Hs5}8 assessable income 应评税入息
a$OE0z n` assessable loss 应评税亏损
X=&ET)8-Y assessable profit 应评税利润
[=q1 T3 assessable value 应评税值
{*" |#6- assessed profit 估定利润
1W
LXM^ 4 assessed value 经评估价值
!sP {gi#= assessment 评税；评定；估价；评税单
wH&!W~M
assessment number 评税编号；估价编号
f|c{5$N! assessment of additional tax 补加税评税
k@J&IJ assessment of performance 业绩评估；实绩评价
>z>!Luw Assessor 评税主任
'3fu asset price bubbles 资产价格泡沫
s?}e^/"v asset-backed securities 具资产保证的证券
H [$"+&q assets accretion 资产增值
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(N_ assets and liabilities 资产与负债
> uB# &Q assets betterment statement 资产递增表；资产改进表
]y '>=a|T assets lending 实物放款；有抵押贷款
^A/k)x6 assets of the company passing on the death 死者去世时转移的公司资产
g3/W=~r assets pledged as security for liabilities 用作负债抵押的资产
#&aqKV Y assets portfolio 资产投资组合
3z?> j] assets price 资产价格
B%b4v assets quality 资产质素
u'DRN,h+ assets realization 资产变现
E7UU assets refinancing arrangement 资产再集资安排
}@+0/W?\. assets securitization 资产证券化
YnAm{YyI assets situated outside Hong Kong 在香港以外地方的资产
lvz7#f L~ assets stripping 削减资产；拆卖资产
azp):*f(" assets value 资产值
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l]O\vh assignee 承让人
5c0 ZRV# assignment 转让；转让书；转让契
\ :sUL! assignment of interest 权益转让
@o _}g !9= assignment of letters patent and trade mark 专利证书及商标转让
mR:uj2* assignment of property 物业转让；物业转让书
HyZqUb Ha assignment right 转让权
ZhaP2pC%4 assignor 转让人
v>)"HL"XG associate 有联系的人；有关连人士；相联者；合伙人；联系人
*)T^Ch D, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~Ea} /Au associate member 附属会员
"ne?P9'hF associated body corporate 相联法人团体
(Zrj_P`0 [ associated company 相联公司；联属公司
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E,U+o $ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
kJs N|= 公认会计师公会〔英国〕
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G4\2l9 Association of Futures Exchange Brokers 香港期货经纪协会
mSF (q78? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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A1?)|}n association of underwriters 承保人组织
WiR(;m<g assumption of control 接管
] 72`}; assurance 担保；保险；转易；转易书
*zvx$yJ? assurance of interest 权益的转易
(exa<hh at 19XX price 按一九ＸＸ年价格计算
b9HtR -iR; at a discount 按赔价计算；按贴水价格计算；打折扣
6j]0R*B7`Q at a premium 按溢价计算；按升水价格计算
m8h k:4 Ae at call 通知付款；按通知
g7`LEF < A at constant market price 按固定市价计算
w``ST at constant price 按固定价格计算
<)c)%'v at cost 按成本计算
9IfmW^0 at current market price 按当时市价计算；按现时市价计算
~KX/
Ai at current price 按当时价格计算；按现时价格计算
q ^N7 I@Y at factor cost 按要素成本计算；按生产要素成本计算
l4 YJ c at money-of-the-day price 按付款当日价格计算
{ @{']Y at or better 按指定或较佳价位〔买卖指令〕
Vaw+.sG`AP at par 按面值计算；平价
XJ|
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7WS p($ at the close 按收市盘
%RRNJf}z at the opening 按开市盘
G@X% +$I attestation 见证；见证条款
051 E6 - at-the-money option 平价期权
|{NYkw attorney 受权人；受托代表人
oQVgyj. attornment 新拥有人承认书
L48 _96 attributable profit 可归属利润
&Q#66ev attributable share value 可归属股份价值
C XMLt Auckland Stock Exchange 奥克兰证券交易所
{Gk1vcq auction 拍卖
ZG8DIV\D7 auctioneer 拍卖商
7# Kn8s
audit 审计；核数
/{n -Y/j p Audit Commission 审计署
eJX9_6m- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)g%d:xI 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
`e&Suyf4B audit review 帐目审查
FGmb<z 2p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<=/hi l audited account 审计帐目；经审计的帐目
L^?qOylu audited annual account 经审计的周年帐目
+lcb i audited balance sheet 经审计的资产负债表
4p;` C auditor 核数师；核数主任；审计师
-- 95Jz auditor's certificate 核数师证明书；审计师证明书
q t"m auditor's report 核数师报告；审计师报告
MH\dC9%p Aussie bond 澳元债券
\V~eVf;~ austerity budget 紧缩预算
M oza".fiN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H40p 86@M Australia All Ordinaries Index 澳洲所有普通股票指数
XK@E;Rv Australian Dollar [AUD] 澳元
5e^ChK0Q Australian Options Market 澳大利亚期权市场
D'Df JwA Australian Securities Commission 澳洲证券事务监察委员会
v$wIm, j Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;'@9[N9 Australian Stock Exchange 澳大利亚证券交易所
<<5(0#y# Austrian Schilling [ATS] 奥地利先令
U$A]8NZ$S authentication 认证；鉴证
^k">A:E2 authority to purchase 委托购买证；委购书
Y]2A&0 authorization 认可；核准；授权；授权书
qfm|@v|De5 authorization by direction 指示授权
/7F:T[ authorization by instruction 指令授权
;h authorization by warrant 令状授权
_A9AEi'. authorization of unit trust 单位信托的认可
-C]5>& W authorized agent 指定代理人
&B1Wt W authorized capital 法定资本
GGs}i1m authorized clerk 出市员
o 3P${Rq authorized dealer 认可交易商
&}B|"s[ authorized financial institution 认可财务机构
lX 4
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T:yE(OBf authorized fund house 获授权的基金公司；认可基金公司
{_p_%; authorized institution 认可机构
meO:@Z0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VuZuS6~#J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y766;
X:J authorized insurer 获授权保险人；获认可承保人
]Q)OL authorized investment 特准投资项目
#.)0xfGW)n authorized person 获授权人
TK mf+ZT*r authorized representative 获授权代表
-k e' s authorized share capital 法定股本
'zuIBOH`j3 automated quotation system 自动报价系统
y}ev ,j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>U27];}y 自动交易系统〔香港期货交易所有限公司〕
fJ! R6D automatic adjustment mechanism 自动调整机制
f uf"A e automatic adjustment system 自动调整系统
)zdQ1&@ Automatic Clearing House 自动票据交换所
J}K $(;: automatic exchange rates accumulation system 自动化汇率累集系统
n9ej7oj Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z,Dl` w automatic teller machine [ATM] 自动柜员机
^8N}9a autopay 自动转帐
hT+_(>hT available assets 可用资产
VTY 5]|; available fiscal reserve 现存财政储备
.Vvx,>>D available profit 可用利润
S3 Xl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'e'cb>GnA average 平均；平均数；海损
@<EO`L )Z average basic salary 平均基本薪金
{fT 6O&br average consumer expenditure 平均消费开支；一般消费开支
srrgvG, average cost 平均成本
z5*'{t) average cost of land production 增辟土地平均成本
u <v7;dF|s average daily turnover 平均每日成交额
@Qt{jI ! average daily wage rate 平均每日工资率
$}<e|3 _ average expenditure pattern 平均开支模式
Si;H0uP O average growth rate 平均增长率
MeZf*'
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i5@ z< \ average of relatives 相对价格平均数
dJNe+
MB` average price 平均价格
n<R?ffy average propensity to consume 平均消费倾向；一般消费倾向
"'?>fe\qG average propensity to save 平均储蓄倾向；一般储蓄倾向
$Ri; ^pZw[ average rate 平均率
_ZSR.w}j/ average revenue 平均收入；平均收益
wgGl[_) average stock 平均库存；平均存货
Y\g3h M average yearly rent 平均年租
TJXT-\Vk avoidance of double taxation 避免双重课税
0[W:d=C`a avoidance of tax 避税
