A:
(jk jj7a A share Ａ股；甲类股份
J4te!, abatement of tax 减税；减扣免税额
8 zz-jk R ABN AMRO Bank N.V. 荷兰银行
3G t'<E| " above-the-line expenditure 线上项目支出；经常预算支出
r]'AdJFt above-the-line receipt 线上项目收入；经常预算收入
\z8TYx@ ABSA Asia Limited 南非联合亚洲有限公司
`S Wf)1K absolute change 绝对数值变更
^HHJ.QR absolute expenditure 实际开支
uJG^>B?`b absolute guideline figure 绝对准则数字
LX
j Tqp' absolute interest 绝对权益
?x]T &S{ absolute order of discharge 绝对破产解除令
<;x+ ?j absolute profit margin 绝对利润幅度
dL")E|\\k absolute value 实值；绝对值
~s{$ &N absolutely vested interest 绝对既得权益
oZ%t! Fl1 absorbed cost 已吸收成本；已分摊成本
rQK2&37-,@ absorption 吸收；分摊；合并
ti whG%?2 absorption rate 吸收率；摊配率；分摊率
Y( /VW&K&: ACB Finance Limited 亚洲商业财务有限公司
(~{7 e/)r acceptable form of reciprocity 合理的互惠条件
`c{i + acceptable rate 适当利率；适当汇率
c*!bT$]~\ acceptance agreement 承兑协议
w IT`OT6Q acceptance for honour 参加承兑
lN 1 T\ acceptor 承兑人；接受人；受票人
D?]aYC T acceptor for honour 参加承兑人
hGF:D#jyT accident insurance 意外保险
lXm]1
*< Accident Insurance Association of Hong Kong 香港意外保险公会
d OqwF
iO accident insurance scheme 意外保险计划
xJ%b<y{@ accident year basis 意外年度基准
z]\0]i
accommodation 通融；贷款
lbg!B4, accommodation bill 通融票据；空头票据
|U$oS2U\m accommodation party 汇票代发人
,Mc}U9)F account balance 帐户余额；帐户结余
&nj@t>5Bs$ account book 帐簿
$|z8WCJ account collected in advance 预收款项
Kd;|Z account current book 往来帐簿
qX:54$t account of after-acquired property 事后取得的财产报告
g<KBsz!{ account of defaulter 拖欠帐目
Czb@:l%sc account payable 应付帐款
P 2;j>=W account payee only [A/C payee only] 只可转帐；存入收款人帐户
&#g;=jZ account receivable 应收帐款
ep[ 7#\}5 account receivable report 应收帐款报表
SL:o.g(>4 account statement 结单；帐单；会计财务报表
? {cF'RB. account title 帐户名称；会计科目
!e.@Xk.P6 accountant's report 会计师报告
j/wNPB/NM Accountant's Report Rules 会计师报告规则
nb22 b Xt accounting and auditing procedure 会计与审计程序；会计与核数程序
n7X3aoVV Accounting Arrangements 《会计安排》
?mRU9VY accounting basis 会计基础
" S#0QH%5 accounting by Official Receiver 破产管理署署长呈交的帐目
^#exs Xy Accounting Circular 《会计通告》
sKjg)3Sl accounting class 会计类别
,_YCl09p( accounting date 记帐日期；会计结算日期
LUKdu&M accounting for money 款项核算
~|Gtm[9Ru Accounting Officer 会计主任
w{K_+}fAC accounting period 会计报告期；会计期
GC$Hp!H accounting policy 会计政策；会计方针
V '^s5 accounting practice 会计惯例
.knRH^ accounting principle 会计准则
lpve Yz accounting record 会计记录
d'^jek h accounting report 会计报告
|; {w y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.'+ Tnu(5q Accounting Society of China 中国会计学会
&OGY?[n accounting statement 会计报表
v.\1-Q? accounting system 会计制度；会计系统
bbiDY accounting transaction 会计事项；帐务交易
$}W=O:L+D accounting treatment 会计处理
;% !'K~ accounting year 会计年度
%S.R@C[3 accretion 增值；添加
/ $WEO[o accrual 应计项目；应累算数目
XkuNLs4 accrual basis 应计制；权责发生制
im%'S6_X4 accrual basis accounting 应计制会计；权责发生制会计
B4[o nYU accrue 应累算；应计
kP6g0,\|a| accrued benefit 应累算利益
398}a!XM accrued charges 应计费用
qN}0$x>p accrued cumulative preference share dividend 应累算的累积优先股股息
WZ@nuK.39T accrued expenses 应累算费用
}#'O b accrued interest payable 应付利息；应计未付利息
cRT@Cu accrued interest receivable 应收利息；应计未收利息
6BLw 4m=h accrued right 累算权益
XL g6?Nu accruing profit 应累算的利润
'`\\O:@C` accumulated fiscal reserve 累积财政储备
t%q@W,2J accumulated profit 累积利润；滚存溢利
}LDDm/$^} accumulated reserve 累积储备
9dJARSUuF accumulation of surplus income 累积收益盈余
hM/|k0YV acquired assets 既得资产
8WZM}3x$f{ acquisition 收购；购置；取得
7DKbuUK acquisition cost 购置成本
W84JB3p acquisition expenses 购置费用
y&-j NOKLM acquisition of 100% interest 收购全部股权
/V2 ^/`&;a acquisition of control 取得控制权
z~L (kf4 acquisition of fixed assets 购置固定资产
!95ZK.UT acquisition of shell “买壳”
5R/k -h^` acquisition price 收购价
a0CmCv2# act of God 天灾
ArbfA~jXB acting partner 执事合伙人
DP &,jU6 active market 买卖活跃的市场；交投畅旺的市场；旺市
FuLP{]Y+AM active partner 积极参与的合伙人
9'\18_w active trading 交投活跃
) g9Zw_3 actual circulation 实际流通
[$;6LFs } actual cost 实际成本
Kt;h'? actual expenditure 实际开支；实际支出
_CciU.1k&, actual income 实际入息；实际收入；实际收益
536H*HdN actual market 现货市场
(Pbdwzao actual price 现货价；实际价格
w2YfFtgD, actual profit 实际利润
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wh\v actual quotation 实盘；实际价位；实际报价
yWsN G;> actual year basis 按实际年度计算
@iS(P u actuals 实货
~*- eL. actuarial investigation 精算调查
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Rqr0>x actuarial principle 精算原则
e%U0^! 8 actuarial report 精算师报告
vtv|H Actuarial Society of Hong Kong 香港精算学会
5yuj}/PZ actuarial valuation 精算师估值
xWU0Ev)4U actuary 精算师
D7o lu29 ad referendum agreement 暂定协议；有待覆核的协定
&^{HD }/{b ad valorem duty 从价税；按值征税
GFY Ag ad valorem duty system 从价税制
k3}|^/bHJ ad valorem fee 从价费
op/HZa ad valorem tariff 从价关税
0}PW<lU- additional allowance 额外免税额
7^ITedW@ additional amount for unexpired risk 未过期风险的额外款额
>|/NDF=\s additional assessable profit 补加应评税利润
25::z9i additional assessment 补加评税
tl
(2=\ additional commitment 额外承担
KArR.o } additional commitment vote 额外承担拨款
_K _!(]t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QDF1 $,s4i additional dependent parent allowance 供养父母额外免税额
(UA a additional provision 额外拨款
i"r&CS)sT additional stamp duty 附加印花税
cX>
a>U additional tax 补加税罚款；补加税款
|Eu_K` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bT|a]b: adjudged bankrupt 被裁定破产
/![S 3Ol adjudicated bankrupt 裁定破产人
*rXESw]BR adjudication fee 裁定费；评定印花税额手续费；评估契据费
R/Mwq#xUb adjudication of bankruptcy 裁定破产；宣告破产
0 gL]^_+7 adjudication of insolvency 裁定无力偿还债务
x$[<<@F% adjusted actual 经调整的实数；调整后的实数
z+@aQ@75 adjusted current assets 经调整的流动资产；调整后的流动资产
&<_*yl p adjusted figure 经调整的数字；调整后的数额
A{bt
Z #k adjusted liabilities 经调整的负债；调整后的负债
qb]n{b2 adjusted loss 经调整的亏损；调整后的亏损
4askQV &hj 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
"
2Dz5L1v adjusted profit 经调整的利润；调整后的利润
<IC=x(T adjusted surplus 经调整的盈余额；调整后的盈余额
26G2. /**< adjusted value 经调整的价值；调整后的价值
\ ExM.T adjustment 调整；修订；理算〔保险〕
-}/u?3^- adjustment centre 调剂中心
E5~HH($b adjustment lag 调整过程的时间差距；调整时差
|h\e (_G \ adjustment mechanism 调整机制
C\ZL *,%} adjustment of loss 亏损调整
Vl %AN;o adjustment process 调整过程；调整程序
0~iC#lHO adjustment range 调整幅度
rr>QG<i;G administered exchange rate 受管制汇率
o+4/L) h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`T YQ^ Zm administration expenses 行政费用
%g5TU 6WP administration fee 手续费；行政费
w9rwuk administration in bankruptcy 破产管理
h3Nwxj~E administration order 遗产管理令
ms{:=L2$$ administrator 管理人；遗产管理人
Kyt.[" p administrator of the estate 遗产管理人
!hrXud=#" admission of debt 债项承认书
9%S{fd\# admission of proof 接纳债权证明
GbFLu`I u advance 放贷款项；垫付款项；预支款项；预付款项
: ^F+m QN advance account 暂支帐目；预付款帐户
2?u>A3^R advance compensation 预付补偿金
AjKP -[ advance from shareholder 股东垫款
9c1g,:8\ advance pending reimbursement 预支以待日后付还
=Mzg={)v advanced economy 先进经济体系
cv=nGFx6 advancement 预付；预付财产
l"5$6h advances warrant 垫款令
I= G%r/3 advancing 贷出
ZR.1SA0x?O adverse balance 逆差
MUhC6s\F adverse exchange 逆汇
w,bILv) advertisement addressed to shareholders 在报章刊登的致股东通告
h$F;=YS advice for collection 托收通知书
o@>{kzCx advice of drawing 提款通知书；汇票通知书
9f+|m9~2 advice of payment 付款通知
7g[m,48{ Advisory Committee [Securities and Futures Commission]
>6* "g{/ 谘询委员会〔证券及期货事务监察委员会〕
}zY)H9J~ Advisory Committee on Diversification 经济多元化谘询委员会
4.I6%Bq $ affidavit 誓章；遗产申报誓章
q#:, 6HDd affidavit of no receipt 述明无收款的誓章
H% t/-'U? affiliate 联号；联营公司；附属公司
O$k;p<?M affiliated company 附属公司；联号；联营公司
7!+kyA\}r^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jJk M:iR affordability 负担能力
D9zw' R Y African Development Bank [AfDB] 非洲开发银行
guz{DBlK after-acquired property 事后取得的财产
KE1S5Mck> after-hours dealing 市后交易
PVP,2Yq! after-tax profit 税后盈利；税后利润；税后溢利
%C\Q{_ AS agency agreement 代理协议
QZB2yK3]h agency expenses 代理机构的开支
9 yH95uaDF agency fee 代理费
` wuA}v3! Agency Law 《代理法》
\ {AxDk{z# agent 代理人；承销人
r5jiB L~ agent of company 公司代理人
>!s = f agent's fee 代理人费；经纪费
$/90('D aggregate 总计；总数；总体数字
I MIZ #/ aggregate amount 总款额；总额
+-&N<U aggregate assets and liabilities 总体资产与负债
F' s($n aggregate at constant price 按固定价格计算的总体数字
?Z0T9e< aggregate demand 总需求
^h{A AS> aggregate gross position 总持仓量
d"<Q}Ay aggregate limit 总限额
}YW0?-G.$ aggregate of salaries tax 合计薪俸税
,Dfq%~:grT aggregate performance 总体表现；总体业绩
E1IRb': aggregate supply 总体供应
)X@Obg aggregate surplus 总盈余
@'C f<wns aggregate total 整体总额
{ Z 3t0F aggregate value 总值；合计价值
L]hXAShmb aggregated basis 合计基准
8ar2N)59 aggregated net chargeable income 合计应课税入息实额
.F:qJ6E aggregation 合并计算；合计；总和
b#bdz1@s aggregation of incomes of husband and wife 夫妇入息合并计算
*Dtwr aggregation of property 财产的总和
nr*~R-,\ agio 差价；贴水
DeE -M " 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》
>8_#L2@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s
`HSTq2 《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》
E/|]xKG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5tT-[mQ* 《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》
s\i=-` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G;_QE<V~_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iwWy]V m7 agreement for a settlement 授产协议
|-4C[5rM agreement for assignment 转让协议
A"x1MjuqLM agreement for sale 售卖协议；买卖协议
gvvl3`S{ agreement for sale and purchase 买卖协议
zvf:*N a") agreement for the payment of interest 支付利息协议
lwYk`' agreement for the repayment of money 还款协议
oEbgyT gB agreement of reinsurance 再保险协议
|Ak>kQJ(1z Agricultural Bank of China 中国农业银行
0* < gGC air passenger departure tax 飞机乘客离境税
}^Be^a<ub Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Nr=ud QA{ airport tax 机场税
hYMIe]kJ alcohol duty 酒精税
n)u vN alienation 让与；让渡；转让
I'2:>44>I6 alimony 生活费；赡养费
=A={ Dpv[> All Ordinaries Index [AOI] 所有普通股指数
)k01K,%#) all risks 全险；综合险
pA%XqG*=Y All Sales Record for Stock Market 《股票市场成交报告》
lS]<~ Allied Capital Resources Limited 新联财务有限公司
xy>wA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/tl/%:U*. allocation letter 拨款信件
1RM;"b/ allocation of fund 分配款项；预留款项
s, m+q) allocation of profit 利润分配；溢利分配
G,M &z>ub0 allocation warrant 拨款令
\bYuAE1q allotment 分配；配股
ljV tFm< allotment notice 股份配售通知；配股通知
YW " }hU allotment of shares 股份分配
5QB] 2c^ allowable 可获宽免；免税的
vzJ69%E_ allowable business loss 可扣除的营业亏损
.w/#S-at allowable expenses 可扣税的支出
.Gq.s t% allowance 免税额；津贴；备抵；准备金
x? Z)q4 allowance for debts 债项的免税额
C bm allowance for depreciation by wear and tear 耗损折旧免税额
[tsi8r =T allowance for funeral expenses 殡殓费的免税额
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XW 9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A! Zjcp| allowance for repairs and outgoings 修葺及支出方面的免税额
V#[I/D allowance to debtor 给债务人的津贴
`l@[8H% aw alteration of capital 资本更改
"r @RDw
alternate trustee 候补受托人
fx %Y(W#5 amalgamation 合并
0#4_ vg . ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I"Y d6M%
; ambit of charges 征税范围；收费范围
4* M jDb amended valuation 经修订的估值
]'V8{l American Commodities Exchange 美国商品交易所
)tR5JK} AV American Express Bank Limited 美国运通银行
d Q ?4@ American Stock Exchange 美国证券交易所
qKt8sxg amortization 摊销
V&vU her0 amount due from banks 存放银行同业的款项
R~8gw^w![ amount due from banks abroad 存放海外银行同业的款项
( Z5=GJM?$ amount due from holding companies 控股公司欠款
jcHs! amount due from local banks 存放本港银行同业的款项
u':- DgK amount due to banks 银行同业的存款
<HM\ZDo@P amount due to banks abroad 海外银行同业的存款
+jYO?uaT amount due to holding companies 控股公司存款
)#k*K9[@ amount due to local banks 本港银行同业的存款
=BQM(mal amount due to outport banks 外埠银行同业的存款
$V-]DD%Y amount for note issue 发行纸币的款额
r_p9YS@I amount of bond 担保契据的款额
r9z_8#cR amount of consideration 代价款额
21D4O,yCe amount of contribution 供款数额
}HtP8F8!x amount of indebtedness 负债款额
w{k8Y? amount of principal of the loan 贷款本金额
N
?Jr8 amount of rates chargeable 应征差饷数额
a(Ka2;M4J amount of share capital 股本额
[1B F8: amount of sums assured 承保款额
J9S9r ir & amount of variation 变动幅度
W"S,~y amount of vote 拨款数额
mj5$ 2J amount payable 应付款额
Ol H{! amount receivable 应收款额
c+?L?s`" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JbpKstc; analysis 分析
-/|O*oZ ancillary risk 附属风险
I7TdBe- annual account 周年帐目；周年帐目报表；年度决算；年结
0i\ol9,bf annual accounting date 年结日期
"Pi\I9M3 annual allowance 每年免税额；年积金；年度津贴；年津
bc L>S$B annual balance 年度余额
,6S a annual disposable income 每年可动用收入
^_6%dKLK annual estimates 周年预算
_?>!Bz
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3 lH#+@ annual general meeting 周年大会
c_clpMx= annual growth rate 年增率；每年增长率
kwNXKn/ annual long-term supplement 长期个案每年补助金
[ M_pf2Y annual pensionable emolument 可供计算退休金的年薪
! P/ ]o annual report 年报
=<fH RX` Annual Report on the Consumer Price Index 《消费物价指数年报》
H6E@C}cyM annual return 周年报表；周年申报表；每年报税表格
,Hh7' ` Annual Return Rules 《周年报表规则》
MuB8gSu annual review of consumer prices 每年消费物价回顾
3Gq Js annual roll-forward basis 逐年延展方式
@+~=h{jv< annual salary 年薪
3S1V^C-eBx annual statement 年度报表；年度决算表
>SpXB:wx Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
x n)FE4 annuitant 年金受益人
8+Al+6d|! annuity 年金
.B*Yg<j annuity contract 年金合约
hu~02v5 annuity on human life 人寿年金
EquNg@25W antecedent debt 先前的债项
Fn$/ K ante-dated cheque 倒填日期支票
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2 i anticipated expenditure 预期开支
Gir_.yc/ anticipated net profit 预期纯利
9\3% 5B7 anticipated revenue 预期收入
#b\&Md|; anti-inflation measure 反通货膨胀措施
xP*9UXZ4P anti-inflationary stance 反通货膨胀立场
wpu]{~Y apparent deficit 表面赤字
GDw4=0u- apparent financial solvency 表面偿债能力
)|,-l^lC apparent partner 表面合伙人
zYpIG8"o5 application for personal assessment 个人入息课税申请书
o O%!P< D application of fund 资金应用
C.L5\"% application to release as liquidator and to destruct the books of accounts and documents
,{ CgOz+Ul 申请免除清盘人职务及毁灭帐簿与文件
VOwt2&mZ appointed actuary 委任精算师
b0X*+q appointed auditor 委任核数师；委任审计师
y2>v'%]2 appointed trustee 委任的受托人
T~8` {^ appointer 委任人
AbUU#C7 apportioned pro rata 按比例分摊
8OH<ppi apportionment 分配；分摊
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uZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G?\o_)IJ apportionment formula 分摊方程式
;d G.oUk= apportionment of estate duty 遗产税的分摊
$>v^%E;Y4 appraisal 估价；评估
A}C&WT~ appreciable growth 可观增长
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!d# appreciable impact 显着影响
d|TRP,y appreciable increase 可观增长
seY0"ym&e appreciation 增值；升值
K4SR` Q appreciation against other currencies 相对其他货币升值
nkHr(tF
7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yd "|HHx appreciation tax 增值税
$m:}{:LDCf appropriation 拨款；拨用；拨付
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uB&V appropriation account 拨款帐目
S1uW`zQ!+_ Appropriation Bill 拨款法案
acB,u & appropriation-in-aid system 补助拨款办法
*{ W5QEa approved assets 核准资产
I'"*#QOX approved basket stock 认可一篮子证券
a1ZGMQq! approved budget 核准预算
p`gg approved charitable donation 认可慈善捐款
Q nZR approved charitable institution 认可慈善机构
( f8g}2 approved currency 核准货币；认可货币
[ /*$?PXt approved estimates 核准预算
({D. oS approved estimates of expenditure 核准开支预算
.6!]RA5!= approved overseas insurer 核准海外保险人
+f\tqucI3 approved overseas trust company 核准海外信托公司
Zm%}AzM approved pooled investment fund 核准汇集投资基金
O8SX#,3^} approved provident fund scheme 认可公积金计划
GW'=/
z7 approved provision 核准拨款
6v GcM3M approved redeemable share 核准可赎回股份
z QoMHFL3 approved regional stock 认可地区性证券
Xfx(X4$ 9 approved retirement scheme 认可退休金计划
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)Fn]x"< approved subordinated loan 核准附属贷款
H: U1#bQQ: arbitrage 套戥；套汇；套利
QC~B8 ] arbitrageur 套戥者；套汇者
SynxMUlA arbitrary amount 临时款项
YV-2es+Bd arrangement 措施；安排；协定
W#e:r z8= arrears 欠款
:*t v`:;p arrears of pay 欠付薪酬
WP 32t@ arrears of revenue 逾期未收税款；逾期未收的帐项
`@ qSDW!b articles of association 组织章程；组织细则；组织章程细则
OW)8Z 60 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
R.A}tV=j# ascertainment of profit 确定利润
!f)'+_d "Asia Clear" “亚洲结算系统”
gtJ^8khME Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]gTa TY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)_+" Asian Development Fund [ADF] 亚洲发展基金
{ZbeF#*" Asian dollar bond 亚洲美元债券
A 42At] Asian dollar market 亚洲美元市场
PNT.9 *d Asian dollar rate 亚洲美元利率
&IT'%*Y:V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S7aS Ut! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$f1L<euH asked price 沽盘；喊价；索价；卖方报价
De tBZ . assessable income 应评税入息
a&L8W4 assessable loss 应评税亏损
""D rf=] assessable profit 应评税利润
1>a^Q assessable value 应评税值
t l ;?/ assessed profit 估定利润
rZGbU&ZM8 assessed value 经评估价值
cWFv YF assessment 评税；评定；估价；评税单
( 4ow0} 1 assessment number 评税编号；估价编号
G2a fHL< assessment of additional tax 补加税评税
Iay7 Fkv assessment of performance 业绩评估；实绩评价
,-] JCcH Assessor 评税主任
:KX/` asset price bubbles 资产价格泡沫
XIBw&mWf asset-backed securities 具资产保证的证券
Ea\ a: assets accretion 资产增值
W7(OrA! assets and liabilities 资产与负债
Uj k``; assets betterment statement 资产递增表；资产改进表
ct~lt'L\ assets lending 实物放款；有抵押贷款
q>Px assets of the company passing on the death 死者去世时转移的公司资产
H/)= assets pledged as security for liabilities 用作负债抵押的资产
pe , c assets portfolio 资产投资组合
dmlh;Z assets price 资产价格
fbw {)SZ assets quality 资产质素
[n74&EH assets realization 资产变现
OFRzz G@ assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
JB%6G|Z assets situated outside Hong Kong 在香港以外地方的资产
MM'<uy assets stripping 削减资产；拆卖资产
d /t'N-m assets value 资产值
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t Z assignee 承让人
7Fy^K;V" assignment 转让；转让书；转让契
D>G&aQ assignment of interest 权益转让
_rs#h) assignment of letters patent and trade mark 专利证书及商标转让
TlBLG.-^ assignment of property 物业转让；物业转让书
/cI]Z^& assignment right 转让权
k[v n: assignor 转让人
aOYd "S}u associate 有联系的人；有关连人士；相联者；合伙人；联系人
}O1F.5I1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r`<e vwIe associate member 附属会员
lq.0?( associated body corporate 相联法人团体
pQVi&( M associated company 相联公司；联属公司
WM@uxe , associated corporation 相联法团
<wE2ly&x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ew`R=<mZ,7 公认会计师公会〔英国〕
"A/kL@ -C Association of Futures Exchange Brokers 香港期货经纪协会
, R^Pk6m> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
saRB~[6I association of underwriters 承保人组织
H?'VQ=j assumption of control 接管
Ab_aB+g ] assurance 担保；保险；转易；转易书
xVl90ak assurance of interest 权益的转易
-\NB*|9m| at 19XX price 按一九ＸＸ年价格计算
` gss(o1} at a discount 按赔价计算；按贴水价格计算；打折扣
{ @-Q1 at a premium 按溢价计算；按升水价格计算
?: meix at call 通知付款；按通知
(4g; -*N at constant market price 按固定市价计算
]/$tt@h at constant price 按固定价格计算
B=Zo0 p^ at cost 按成本计算
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at current market price 按当时市价计算；按现时市价计算
xE6y9"}!h at current price 按当时价格计算；按现时价格计算
s?`)[K'- at factor cost 按要素成本计算；按生产要素成本计算
/`s^.Xh at money-of-the-day price 按付款当日价格计算
P@5^`b| at or better 按指定或较佳价位〔买卖指令〕
DV%t by at par 按面值计算；平价
)bK<t at sight 见票即付
6]rrj at the close 按收市盘
zP9 HY S at the opening 按开市盘
/(}V!0\? attestation 见证；见证条款
D!Gm9Pa} at-the-money option 平价期权
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g{, attorney 受权人；受托代表人
W6_3f-4g attornment 新拥有人承认书
omRd'\ RO attributable profit 可归属利润
fptW#_V2 attributable share value 可归属股份价值
iww h,( Auckland Stock Exchange 奥克兰证券交易所
S [u <vHy auction 拍卖
)>[(HxvfJU auctioneer 拍卖商
d>AVUf<o~ audit 审计；核数
8\a)}k~4 Audit Commission 审计署
-8pHjry'q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v5 9> 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〕
Mys;Il " audit review 帐目审查
L>L4%? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b _ u&% audited account 审计帐目；经审计的帐目
u8W*_;%: audited annual account 经审计的周年帐目
$ o t"Du audited balance sheet 经审计的资产负债表
tNU cmiY auditor 核数师；核数主任；审计师
#g |j;{P auditor's certificate 核数师证明书；审计师证明书
w}(xs)`num auditor's report 核数师报告；审计师报告
#qn)Nq( Aussie bond 澳元债券
F)%; gzs austerity budget 紧缩预算
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{n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t TmFJ5 Australia All Ordinaries Index 澳洲所有普通股票指数
C$%QVcf Australian Dollar [AUD] 澳元
l+N?:E$5=% Australian Options Market 澳大利亚期权市场
=}q4ked / Australian Securities Commission 澳洲证券事务监察委员会
PO}Q8Q3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h:GOcLYM@X Australian Stock Exchange 澳大利亚证券交易所
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@<. Austrian Schilling [ATS] 奥地利先令
RB\WttI authentication 认证；鉴证
W4#:_R,&, authority to purchase 委托购买证；委购书
NMj `wQ`M+ authorization 认可；核准；授权；授权书
HOUyB's' authorization by direction 指示授权
/f6]XP\'`+ authorization by instruction 指令授权
>WD^)W fa authorization by warrant 令状授权
I{ Kc{MXn authorization of unit trust 单位信托的认可
z)]EB6uRg authorized agent 指定代理人
rxz3Mqg authorized capital 法定资本
ad~ qr n\ authorized clerk 出市员
sEj:%` l| authorized dealer 认可交易商
K9P"ncMt authorized financial institution 认可财务机构
b\+|g9Tm authorized fund 认可基金
cj8r-Vu/N authorized fund house 获授权的基金公司；认可基金公司
lLJb3[
e. authorized institution 认可机构
XWvs~Xw@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8bysg9H0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.o-j authorized insurer 获授权保险人；获认可承保人
Lhc@*_2 authorized investment 特准投资项目
woT" 9_tN authorized person 获授权人
B`WfJ2*2 authorized representative 获授权代表
RSi0IfG5 authorized share capital 法定股本
000 $ZsW? automated quotation system 自动报价系统
y$ &a(S] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2$Ji4`p}S 自动交易系统〔香港期货交易所有限公司〕
GHlra^ automatic adjustment mechanism 自动调整机制
njX:[_& automatic adjustment system 自动调整系统
FlgB-qR]<n Automatic Clearing House 自动票据交换所
E:o:)h?$ automatic exchange rates accumulation system 自动化汇率累集系统
D4vmBVT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3M cz9exY automatic teller machine [ATM] 自动柜员机
lxmS.C autopay 自动转帐
XVLuhw i available assets 可用资产
C[KU ~@ available fiscal reserve 现存财政储备
E*I]v available profit 可用利润
dSL % % Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XH2 SE eh average 平均；平均数；海损
#wd \& average basic salary 平均基本薪金
.;F+ QP0 average consumer expenditure 平均消费开支；一般消费开支
0!VLPA: average cost 平均成本
2(rZ@W l average cost of land production 增辟土地平均成本
&B 2c]GoW average daily turnover 平均每日成交额
w2,T.3DT average daily wage rate 平均每日工资率
=%u|8Ea*` average expenditure pattern 平均开支模式
aK>9:{]ez average growth rate 平均增长率
]T l\9we average net fixed assets 固定资产平均净值
nSow$6T_ average of relatives 相对价格平均数
MU e 'xK average price 平均价格
^VIUXa average propensity to consume 平均消费倾向；一般消费倾向
VoyH: average propensity to save 平均储蓄倾向；一般储蓄倾向
^(\Gonf< average rate 平均率
vX/A9Qi,U. average revenue 平均收入；平均收益
(p?3#|^ average stock 平均库存；平均存货
z\h+6FC D average yearly rent 平均年租
#-Rz`Y<& avoidance of double taxation 避免双重课税
aK&+p#4t avoidance of tax 避税
