A:
A0O$B7ylQ A share Ａ股；甲类股份
>V87#E abatement of tax 减税；减扣免税额
-&))$h3o\ ABN AMRO Bank N.V. 荷兰银行
>S5D-)VX above-the-line expenditure 线上项目支出；经常预算支出
~LO MwMHl above-the-line receipt 线上项目收入；经常预算收入
IOTHk+w ABSA Asia Limited 南非联合亚洲有限公司
M29[\@zL absolute change 绝对数值变更
)/bt/,M&} absolute expenditure 实际开支
S][: b absolute guideline figure 绝对准则数字
:
[aUpX= absolute interest 绝对权益
A+ Y>1-=JO absolute order of discharge 绝对破产解除令
Lkk'y})/ absolute profit margin 绝对利润幅度
yn!LJT[~2 absolute value 实值；绝对值
c
!P9`l~MQ absolutely vested interest 绝对既得权益
3Eiy/ absorbed cost 已吸收成本；已分摊成本
.b N0! absorption 吸收；分摊；合并
"O h-`C absorption rate 吸收率；摊配率；分摊率
$CL =M ACB Finance Limited 亚洲商业财务有限公司
Yq`r>g acceptable form of reciprocity 合理的互惠条件
#5 G!lbH acceptable rate 适当利率；适当汇率
I.y|AQB acceptance agreement 承兑协议
e#kPf 'gL acceptance for honour 参加承兑
E;V W6[M acceptor 承兑人；接受人；受票人
]4 uIb+(S acceptor for honour 参加承兑人
rI; e!EW accident insurance 意外保险
vh?({A#>.E Accident Insurance Association of Hong Kong 香港意外保险公会
}6C&N8 f accident insurance scheme 意外保险计划
tPC8/ntP8 accident year basis 意外年度基准
R*Pfc91} accommodation 通融；贷款
YIgzFt[L accommodation bill 通融票据；空头票据
] =>vv;L accommodation party 汇票代发人
;?z b ( 2 account balance 帐户余额；帐户结余
>?U (w< account book 帐簿
O~fRcf:Q account collected in advance 预收款项
,a ^_
~(C account current book 往来帐簿
_jU6[y|XLh account of after-acquired property 事后取得的财产报告
c QgmRHZ] account of defaulter 拖欠帐目
q+gqa<kM account payable 应付帐款
L\y,7@1%AT account payee only [A/C payee only] 只可转帐；存入收款人帐户
HX+'{zm] account receivable 应收帐款
SRM[IU
account receivable report 应收帐款报表
_u{D #mmO account statement 结单；帐单；会计财务报表
2l AuO!% account title 帐户名称；会计科目
I9SO}a2p accountant's report 会计师报告
8C4 Ty ms Accountant's Report Rules 会计师报告规则
MfeW| accounting and auditing procedure 会计与审计程序；会计与核数程序
6prN, *k5 Accounting Arrangements 《会计安排》
2',t@< U accounting basis 会计基础
rCYNdfdpp accounting by Official Receiver 破产管理署署长呈交的帐目
1/a*8 vuGh Accounting Circular 《会计通告》
YDjQ& EH accounting class 会计类别
m>zU wGYEu accounting date 记帐日期；会计结算日期
us`hR!_ accounting for money 款项核算
ZW+{<XTof4 Accounting Officer 会计主任
t4h05 i accounting period 会计报告期；会计期
M9bb, `X>Q accounting policy 会计政策；会计方针
l4R: _Z< accounting practice 会计惯例
,@Ed)Zoh accounting principle 会计准则
) _xM)mH accounting record 会计记录
#ye++ .7WK accounting report 会计报告
uO7Ti]H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\ vFkhm Accounting Society of China 中国会计学会
{v;Y}o-p accounting statement 会计报表
A "_;.e` accounting system 会计制度；会计系统
; M"hX accounting transaction 会计事项；帐务交易
;EF s2-{K accounting treatment 会计处理
Tr koLJm B accounting year 会计年度
?>RJ8\Sj accretion 增值；添加
{r'#(\ accrual 应计项目；应累算数目
/Pg66H#RUf accrual basis 应计制；权责发生制
Sw'DS accrual basis accounting 应计制会计；权责发生制会计
$`l- cSH; accrue 应累算；应计
#Y`U8n2F accrued benefit 应累算利益
tTWYlbDFN accrued charges 应计费用
VEb}KFyP accrued cumulative preference share dividend 应累算的累积优先股股息
C Cl*v accrued expenses 应累算费用
?F?! QrL accrued interest payable 应付利息；应计未付利息
ua4QtDSs accrued interest receivable 应收利息；应计未收利息
"28x-F+J accrued right 累算权益
$G*$ j! accruing profit 应累算的利润
##k== 'dR accumulated fiscal reserve 累积财政储备
N<N!i t accumulated profit 累积利润；滚存溢利
n]9y Cr accumulated reserve 累积储备
J, {sRb% accumulation of surplus income 累积收益盈余
'ky'GzX, acquired assets 既得资产
?1OS%RBF acquisition 收购；购置；取得
l Fzb$k}_{ acquisition cost 购置成本
Q^fli"_ : acquisition expenses 购置费用
E@ t~juF! acquisition of 100% interest 收购全部股权
,6a'x~y<r acquisition of control 取得控制权
TmzEZ<} &7 acquisition of fixed assets 购置固定资产
x,>@IEN7 acquisition of shell “买壳”
j24BB}mBB acquisition price 收购价
/:U\U_j act of God 天灾
sFCoRH|"c acting partner 执事合伙人
R fa1 v*( active market 买卖活跃的市场；交投畅旺的市场；旺市
S1&6P)X.Za active partner 积极参与的合伙人
dLQ!hKD~ active trading 交投活跃
$stJ+uh actual circulation 实际流通
J
tYnBg?[E actual cost 实际成本
mI"|^!L actual expenditure 实际开支；实际支出
@BW~A@8 actual income 实际入息；实际收入；实际收益
42#
rhgW actual market 现货市场
@xO < ~ actual price 现货价；实际价格
SwSBQq%h]M actual profit 实际利润
h7*fjw-Xz[ actual quotation 实盘；实际价位；实际报价
:j?Lil%R actual year basis 按实际年度计算
]<z>YyBA actuals 实货
h\D
y(\ actuarial investigation 精算调查
, Y9lp )w actuarial principle 精算原则
7U?x8%H* actuarial report 精算师报告
']}ZI 8 Actuarial Society of Hong Kong 香港精算学会
Bz7T1B&to actuarial valuation 精算师估值
nW {7L actuary 精算师
-] J V ad referendum agreement 暂定协议；有待覆核的协定
SC86 +
ad valorem duty 从价税；按值征税
\ J9@p ad valorem duty system 从价税制
oEKLu y ad valorem fee 从价费
#W!@j"8eK ad valorem tariff 从价关税
,/o<O jR additional allowance 额外免税额
8LR_K]\ additional amount for unexpired risk 未过期风险的额外款额
Qy@ch N{eP additional assessable profit 补加应评税利润
M@s2T|bQw additional assessment 补加评税
o qUtW3y additional commitment 额外承担
g<}K^) x additional commitment vote 额外承担拨款
uWi+F)GS^K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:[\}Hn= additional dependent parent allowance 供养父母额外免税额
7CM<"pV additional provision 额外拨款
j6IWdqXe additional stamp duty 附加印花税
Et`z7Q*e additional tax 补加税罚款；补加税款
}@a_x,O/x} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#.Ft PR adjudged bankrupt 被裁定破产
v0= ^Hy m adjudicated bankrupt 裁定破产人
R:i7Rb2C adjudication fee 裁定费；评定印花税额手续费；评估契据费
) ZNH/9e/ adjudication of bankruptcy 裁定破产；宣告破产
_~5{l_v|I adjudication of insolvency 裁定无力偿还债务
1(rH5z'F adjusted actual 经调整的实数；调整后的实数
oh#6>| adjusted current assets 经调整的流动资产；调整后的流动资产
3{]i| 1&j adjusted figure 经调整的数字；调整后的数额
`4 w0 *;k; adjusted liabilities 经调整的负债；调整后的负债
#/5jWH7U adjusted loss 经调整的亏损；调整后的亏损
3Yg/-=U( 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
^a Xyho adjusted profit 经调整的利润；调整后的利润
F!'b_ gmz adjusted surplus 经调整的盈余额；调整后的盈余额
p~+)!Z# adjusted value 经调整的价值；调整后的价值
p0'A\@| adjustment 调整；修订；理算〔保险〕
vpOzF>O adjustment centre 调剂中心
HPr5mWs: adjustment lag 调整过程的时间差距；调整时差
A*MlK " adjustment mechanism 调整机制
H.wp{m{ adjustment of loss 亏损调整
dO rgqz`e adjustment process 调整过程；调整程序
p# O%<S@? adjustment range 调整幅度
H4^-M Sw administered exchange rate 受管制汇率
X^fMt] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
LuR.; TiW administration expenses 行政费用
9$ UjZ$ v administration fee 手续费；行政费
(K^9$w]tf administration in bankruptcy 破产管理
NaB8cLURp administration order 遗产管理令
n1.]5c3p administrator 管理人；遗产管理人
{gK
i15t administrator of the estate 遗产管理人
M/ R#f9W admission of debt 债项承认书
X#gZgz =' admission of proof 接纳债权证明
nmS3 advance 放贷款项；垫付款项；预支款项；预付款项
h"]v+u`!SM advance account 暂支帐目；预付款帐户
ykX}T6T advance compensation 预付补偿金
~A [ Ju%R advance from shareholder 股东垫款
}UQBaqDH advance pending reimbursement 预支以待日后付还
c%Kv"Z%f advanced economy 先进经济体系
m3P%E8<Q# advancement 预付；预付财产
$&k zix advances warrant 垫款令
T4o}5sq}S advancing 贷出
eP[azC"G[ adverse balance 逆差
rK}*Uw ut adverse exchange 逆汇
:6N{~ [:4 advertisement addressed to shareholders 在报章刊登的致股东通告
H:y.7 advice for collection 托收通知书
dl(cYP8L advice of drawing 提款通知书；汇票通知书
O<."C=1~E advice of payment 付款通知
QZt/Rm>W0 Advisory Committee [Securities and Futures Commission]
2/qfK+a 谘询委员会〔证券及期货事务监察委员会〕
( lS&P"Xi Advisory Committee on Diversification 经济多元化谘询委员会
)k <ON~x affidavit 誓章；遗产申报誓章
Qighvei affidavit of no receipt 述明无收款的誓章
m0XK?;\V affiliate 联号；联营公司；附属公司
XvZg!<*OH affiliated company 附属公司；联号；联营公司
4+' yJ9~,B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{u3^#kF affordability 负担能力
:}e*3={4 African Development Bank [AfDB] 非洲开发银行
h^?[:XBeav after-acquired property 事后取得的财产
u{tjB/K& after-hours dealing 市后交易
.2[>SI after-tax profit 税后盈利；税后利润；税后溢利
) d wPD agency agreement 代理协议
YDC[s ^d5 agency expenses 代理机构的开支
> L?/Ph %d agency fee 代理费
6hAeLl U1 Agency Law 《代理法》
mY#[D; mUe agent 代理人；承销人
lNls8@ agent of company 公司代理人
L ?4c8!Q agent's fee 代理人费；经纪费
_"## p aggregate 总计；总数；总体数字
gWv/3h WWB aggregate amount 总款额；总额
!$qNugLg aggregate assets and liabilities 总体资产与负债
p ,$1%/m aggregate at constant price 按固定价格计算的总体数字
jYO@ %bQ aggregate demand 总需求
o @~XX@5l aggregate gross position 总持仓量
I zM =?,` aggregate limit 总限额
F+*:
>@3 aggregate of salaries tax 合计薪俸税
n]6xrsE aggregate performance 总体表现；总体业绩
<;phc~0+ aggregate supply 总体供应
t 0nGZ%` aggregate surplus 总盈余
L8/o9N1 aggregate total 整体总额
j}#48{ aggregate value 总值；合计价值
- :*PXu aggregated basis 合计基准
r >u0Y aggregated net chargeable income 合计应课税入息实额
P_,f aggregation 合并计算；合计；总和
ATk >:^n aggregation of incomes of husband and wife 夫妇入息合并计算
`c(,_o a{ aggregation of property 财产的总和
.e"De- u agio 差价；贴水
o/2\8 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
`f8{ ^Rau Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)=[K$>0k 《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》
(s,Nq ~O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c ^Rz?2x 《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》
^md7ezXL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@ X\S h>H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ol :,02E& agreement for a settlement 授产协议
P\*-n" agreement for assignment 转让协议
?dC[VYC\^ agreement for sale 售卖协议；买卖协议
o T5?*3f agreement for sale and purchase 买卖协议
,BOB &u agreement for the payment of interest 支付利息协议
C ZxQz
agreement for the repayment of money 还款协议
no)Spo' agreement of reinsurance 再保险协议
}\ OLBg/ Agricultural Bank of China 中国农业银行
+m Mn1& air passenger departure tax 飞机乘客离境税
e7>) Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4Y Xtl +G airport tax 机场税
xJJlV P alcohol duty 酒精税
y? )v-YGu alienation 让与；让渡；转让
?b^VEp.;} alimony 生活费；赡养费
t`Mm All Ordinaries Index [AOI] 所有普通股指数
TB*g$ * all risks 全险；综合险
1CFrV=d All Sales Record for Stock Market 《股票市场成交报告》
{KdC5 1"Nv Allied Capital Resources Limited 新联财务有限公司
4/~8zvz&3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LV4 x9?& allocation letter 拨款信件
rm1R^ n allocation of fund 分配款项；预留款项
B`T|M$Ug allocation of profit 利润分配；溢利分配
t A\N$ allocation warrant 拨款令
k2j:s}RHY allotment 分配；配股
q !EJs:AS allotment notice 股份配售通知；配股通知
t \Fc < allotment of shares 股份分配
X+? *Tw!\ allowable 可获宽免；免税的
MDGcK/$')f allowable business loss 可扣除的营业亏损
--D w8FR9 allowable expenses 可扣税的支出
0A9x9l9Wd allowance 免税额；津贴；备抵；准备金
} sd-X`lZ allowance for debts 债项的免税额
xAjLn*d|N allowance for depreciation by wear and tear 耗损折旧免税额
vObP(@0AM allowance for funeral expenses 殡殓费的免税额
j<R,}nmD3\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
va9 5/( allowance for repairs and outgoings 修葺及支出方面的免税额
x,5$VLs\+ allowance to debtor 给债务人的津贴
b+[9) B)a? alteration of capital 资本更改
& &M-5XD alternate trustee 候补受托人
>O9j},X amalgamation 合并
kI iId8l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X>wB=z5PXK ambit of charges 征税范围；收费范围
s lDxsb amended valuation 经修订的估值
/49PF:$? American Commodities Exchange 美国商品交易所
#-
z*c American Express Bank Limited 美国运通银行
/Fk LZm American Stock Exchange 美国证券交易所
(|bMtT?"x amortization 摊销
}rn}r4_a amount due from banks 存放银行同业的款项
?*9U
d amount due from banks abroad 存放海外银行同业的款项
aVz<RS amount due from holding companies 控股公司欠款
w4:n(.;HK amount due from local banks 存放本港银行同业的款项
>XSe[K amount due to banks 银行同业的存款
^G~W}z?- amount due to banks abroad 海外银行同业的存款
% 95:yyH 0 amount due to holding companies 控股公司存款
3wX{U8mrg amount due to local banks 本港银行同业的存款
, B5Ptf# amount due to outport banks 外埠银行同业的存款
!jU<(eY amount for note issue 发行纸币的款额
rf@/<W u amount of bond 担保契据的款额
<{[AG3/Zj4 amount of consideration 代价款额
jMzHs* : amount of contribution 供款数额
qaA\.h7 amount of indebtedness 负债款额
ig")bt3s5 amount of principal of the loan 贷款本金额
})M$#%( amount of rates chargeable 应征差饷数额
>|o-&dk amount of share capital 股本额
mkk74 NY amount of sums assured 承保款额
c1jHg2xim amount of variation 变动幅度
{,]BqFXv amount of vote 拨款数额
MN$j{+ !Q amount payable 应付款额
^;6~=@#*C amount receivable 应收款额
P9B@2 # Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0 u,=OvU analysis 分析
e%R+IH5i
ancillary risk 附属风险
f `:e#x annual account 周年帐目；周年帐目报表；年度决算；年结
hI XGfvUy annual accounting date 年结日期
QTz{ZNi! annual allowance 每年免税额；年积金；年度津贴；年津
U4 m[@wF annual balance 年度余额
;}A#ws_CD_ annual disposable income 每年可动用收入
]vXIj0: annual estimates 周年预算
]n _- annual fee 年费
kZU8s'C annual general meeting 周年大会
#Vs/1y`() annual growth rate 年增率；每年增长率
3${?!O C annual long-term supplement 长期个案每年补助金
Zj<oh8 annual pensionable emolument 可供计算退休金的年薪
Zv 7@ annual report 年报
"f!*%SR:
1 Annual Report on the Consumer Price Index 《消费物价指数年报》
c72Oy+# annual return 周年报表；周年申报表；每年报税表格
q-o= lU" Annual Return Rules 《周年报表规则》
\xDu#/ ^ annual review of consumer prices 每年消费物价回顾
[9BlP annual roll-forward basis 逐年延展方式
"2HRuqf annual salary 年薪
d%t]:41=Z annual statement 年度报表；年度决算表
,h #!!j\j6 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
W#u}d2mP annuitant 年金受益人
T5 5l-.> annuity 年金
)_ G M&- annuity contract 年金合约
I%e7:cs > annuity on human life 人寿年金
JV3 6@DVQ antecedent debt 先前的债项
c5;YKON ante-dated cheque 倒填日期支票
cuq7eMG6z anticipated expenditure 预期开支
i_`YZ7Hxp anticipated net profit 预期纯利
D ECX18D anticipated revenue 预期收入
Wq<>a;m anti-inflation measure 反通货膨胀措施
}ebw1G anti-inflationary stance 反通货膨胀立场
%b\xRt[0v7 apparent deficit 表面赤字
t<ftEJU"'w apparent financial solvency 表面偿债能力
&I'~:nWpt apparent partner 表面合伙人
~<v{CBq[ application for personal assessment 个人入息课税申请书
@T;O^rE~N application of fund 资金应用
6|T{BOW!d application to release as liquidator and to destruct the books of accounts and documents
0WF(Ga/o 申请免除清盘人职务及毁灭帐簿与文件
O<6/0ub&+h appointed actuary 委任精算师
l >~ :lBO appointed auditor 委任核数师；委任审计师
X2 M<De F: appointed trustee 委任的受托人
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e/ appointer 委任人
zesEbR)j apportioned pro rata 按比例分摊
uqTOEHH7 apportionment 分配；分摊
kgr:8 5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O3bK>9<K apportionment formula 分摊方程式
`Jm{K*&8Q apportionment of estate duty 遗产税的分摊
4 3]6J]!) appraisal 估价；评估
:e+GtN? appreciable growth 可观增长
e!tgWYN appreciable impact 显着影响
&Ei dc . appreciable increase 可观增长
a(x[+ El appreciation 增值；升值
B|:{.U@ne appreciation against other currencies 相对其他货币升值
i$"FUC~' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
& \< RVE appreciation tax 增值税
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susXW$ appropriation 拨款；拨用；拨付
o<Y|N appropriation account 拨款帐目
+bdkqdB9 Appropriation Bill 拨款法案
)Bb :tz+ appropriation-in-aid system 补助拨款办法
k\ I$ve"* approved assets 核准资产
"MoV*U2s, approved basket stock 认可一篮子证券
w2+RX-6Ie approved budget 核准预算
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approved charitable donation 认可慈善捐款
<R GRv v approved charitable institution 认可慈善机构
DOhXb approved currency 核准货币；认可货币
9?,n+ approved estimates 核准预算
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zVEx approved estimates of expenditure 核准开支预算
} {K)5 k@ approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司
Vg:P@6s approved pooled investment fund 核准汇集投资基金
:6HMb^4 approved provident fund scheme 认可公积金计划
PDD` eK}Fj approved provision 核准拨款
*k+QX approved redeemable share 核准可赎回股份
6O tv[8^} approved regional stock 认可地区性证券
JSGUl4N approved retirement scheme 认可退休金计划
De>pIN;B> approved subordinated loan 核准附属贷款
RK rBHqh@ arbitrage 套戥；套汇；套利
cLR8U1k' arbitrageur 套戥者；套汇者
Ae ue:u> arbitrary amount 临时款项
M\`6H8aLn arrangement 措施；安排；协定
#:s'&. 6 arrears 欠款
& RROra arrears of pay 欠付薪酬
>W- e0kkH arrears of revenue 逾期未收税款；逾期未收的帐项
D|=QsWZI articles of association 组织章程；组织细则；组织章程细则
' O{hr0q} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Jc:G7}j6 ascertainment of profit 确定利润
PU -~7h+$ "Asia Clear" “亚洲结算系统”
l_,8_u7G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P92:}" )*> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K9w24Oka Asian Development Fund [ADF] 亚洲发展基金
)s6tj lf8 Asian dollar bond 亚洲美元债券
;P2~cQjD; Asian dollar market 亚洲美元市场
Jt)<RMQ^R Asian dollar rate 亚洲美元利率
/ /wmJ | Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,(c="L4[ asked price 沽盘；喊价；索价；卖方报价
!kV?h5@Bo assessable income 应评税入息
l" sR\`~ assessable loss 应评税亏损
3_33@MM assessable profit 应评税利润
jWU)y)$ assessable value 应评税值
u{H_q&1 assessed profit 估定利润
Pyyx/u+?@ assessed value 经评估价值
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/(E assessment 评税；评定；估价；评税单
7XR[`Tn 9< assessment number 评税编号；估价编号
P `2Rte6s assessment of additional tax 补加税评税
Ilo HU6h' assessment of performance 业绩评估；实绩评价
;nh7Elk Assessor 评税主任
|#-Oz#Eg' asset price bubbles 资产价格泡沫
UI!EIZ*~ asset-backed securities 具资产保证的证券
G53!wIW2: assets accretion 资产增值
6b]vHT|p assets and liabilities 资产与负债
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=S%Qf] assets betterment statement 资产递增表；资产改进表
pAa{,,Qc assets lending 实物放款；有抵押贷款
\{UiGCK assets of the company passing on the death 死者去世时转移的公司资产
l;|1C[V assets pledged as security for liabilities 用作负债抵押的资产
0j_!)B assets portfolio 资产投资组合
JT_#>', assets price 资产价格
P AKh v.7 assets quality 资产质素
c69C=WQ assets realization 资产变现
hOwVm;: assets refinancing arrangement 资产再集资安排
.0a$E`V=D assets securitization 资产证券化
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'f> assets situated outside Hong Kong 在香港以外地方的资产
D2?7=5DgS assets stripping 削减资产；拆卖资产
WrG)&&d assets value 资产值
l7x%G@1#~W assignee 承让人
qY 0Ic5wCY assignment 转让；转让书；转让契
|faXl3| assignment of interest 权益转让
$hE X, assignment of letters patent and trade mark 专利证书及商标转让
Wo2M }]0 assignment of property 物业转让；物业转让书
h[lh01z assignment right 转让权
> 5 i8 %r assignor 转让人
5 TnECk associate 有联系的人；有关连人士；相联者；合伙人；联系人
#v~5f;[AAs Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9JUlu associate member 附属会员
/\=g;o' associated body corporate 相联法人团体
_Y~+ #Vc associated company 相联公司；联属公司
7M$>'PfO associated corporation 相联法团
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%cN(0 @ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i^gzl _! 公认会计师公会〔英国〕
|5FyfDaFBX Association of Futures Exchange Brokers 香港期货经纪协会
^(6 .M\Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ml3]CcKn association of underwriters 承保人组织
/#Xz+#SqY assumption of control 接管
9wI1/> assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
C"F(kgL at 19XX price 按一九ＸＸ年价格计算
8<g5.$xyz at a discount 按赔价计算；按贴水价格计算；打折扣
#cmj?y() at a premium 按溢价计算；按升水价格计算
7,(:vjIXd at call 通知付款；按通知
].Et&v at constant market price 按固定市价计算
\?GMtM ,
at constant price 按固定价格计算
3 -Ti'xM at cost 按成本计算
.IYE"0)wJ at current market price 按当时市价计算；按现时市价计算
y t<K!=7& at current price 按当时价格计算；按现时价格计算
@,s[l1P at factor cost 按要素成本计算；按生产要素成本计算
$:<KG&Br at money-of-the-day price 按付款当日价格计算
2} T" |56 at or better 按指定或较佳价位〔买卖指令〕
Uq[NO JC at par 按面值计算；平价
Gb MSO at sight 见票即付
zx\?cF at the close 按收市盘
YxsW Y7J at the opening 按开市盘
g@S"!9[;U attestation 见证；见证条款
G_ X'd at-the-money option 平价期权
ci*Z9&eS+ attorney 受权人；受托代表人
X"[c[YT!%[ attornment 新拥有人承认书
> Ks| yNJ attributable profit 可归属利润
#|gt(p]C attributable share value 可归属股份价值
P [gqv3V Auckland Stock Exchange 奥克兰证券交易所
D+k5e= auction 拍卖
s cA&:y auctioneer 拍卖商
pET5BMxGG audit 审计；核数
<)"Mi}Q[)p Audit Commission 审计署
g E:qMs; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v'DL >Y 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〕
8Y&(o-R0 audit review 帐目审查
$_<,bC1[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
NB >fr#pb audited account 审计帐目；经审计的帐目
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\Q'eL8 audited annual account 经审计的周年帐目
k.rZj| 7 L audited balance sheet 经审计的资产负债表
A3h[VnuG, auditor 核数师；核数主任；审计师
3g} ]nj:N auditor's certificate 核数师证明书；审计师证明书
:PjHs Np;^ auditor's report 核数师报告；审计师报告
*%Q!22?6F Aussie bond 澳元债券
oU{m\r austerity budget 紧缩预算
/<M 08z e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>0u4>=# Australia All Ordinaries Index 澳洲所有普通股票指数
\5O4}sm$* Australian Dollar [AUD] 澳元
zQD$+q5h Australian Options Market 澳大利亚期权市场
4I NO . Australian Securities Commission 澳洲证券事务监察委员会
F7L+bv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4egq Y0A Australian Stock Exchange 澳大利亚证券交易所
` NcWy Austrian Schilling [ATS] 奥地利先令
#:2 36^xYS authentication 认证；鉴证
sH#U M(N authority to purchase 委托购买证；委购书
Dm n6{jy P authorization 认可；核准；授权；授权书
CB6<Vng}C authorization by direction 指示授权
k+%6 :r,r& authorization by instruction 指令授权
]Jt K)9 authorization by warrant 令状授权
:uqsRFo&4 authorization of unit trust 单位信托的认可
V~ZAs+(2Z authorized agent 指定代理人
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authorized capital 法定资本
Li iQ ;x authorized clerk 出市员
347p2sK> authorized dealer 认可交易商
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eu: authorized financial institution 认可财务机构
rr2|xL?+u authorized fund 认可基金
3C2L _ K3 authorized fund house 获授权的基金公司；认可基金公司
RV7l=G9tq authorized institution 认可机构
8g&uCv/Uk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
NCd_h<}|6F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mVW:]|!s authorized insurer 获授权保险人；获认可承保人
%5a>@K] authorized investment 特准投资项目
K^w(WE;db authorized person 获授权人
YW 0 UIO authorized representative 获授权代表
:X/j%m* authorized share capital 法定股本
1_*o(HR automated quotation system 自动报价系统
?r#e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A Ehh
6v 自动交易系统〔香港期货交易所有限公司〕
X >C*(/a automatic adjustment mechanism 自动调整机制
XkOsnI8n automatic adjustment system 自动调整系统
mq su8 ti Automatic Clearing House 自动票据交换所
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G_|] automatic exchange rates accumulation system 自动化汇率累集系统
d z&8$(f, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}M * Oo automatic teller machine [ATM] 自动柜员机
&+d>xy\^/ autopay 自动转帐
ojUBa/ available assets 可用资产
j: \MrYt0H available fiscal reserve 现存财政储备
i\2~yXw\ available profit 可用利润
G nkNoaU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"\)j=MI8u+ average 平均；平均数；海损
&8z`]mB{t average basic salary 平均基本薪金
n<uF9N< average consumer expenditure 平均消费开支；一般消费开支
4tof[n3us average cost 平均成本
z4 5ImItH average cost of land production 增辟土地平均成本
$9j\sZj& average daily turnover 平均每日成交额
; Sq_DP1W average daily wage rate 平均每日工资率
&}Cm9V average expenditure pattern 平均开支模式
( n|PLi average growth rate 平均增长率
(%YFcE)SRS average net fixed assets 固定资产平均净值
seB ^ o} average of relatives 相对价格平均数
a9` E&Q}z average price 平均价格
v&D ^N9hy9 average propensity to consume 平均消费倾向；一般消费倾向
tc.R(F96 average propensity to save 平均储蓄倾向；一般储蓄倾向
8dNwi&4 average rate 平均率
V31<~&O~% average revenue 平均收入；平均收益
kR3g, P{L average stock 平均库存；平均存货
VkZrb2]v average yearly rent 平均年租
>/Gz*. avoidance of double taxation 避免双重课税
db'Jl^ avoidance of tax 避税
