A:
@o^Ww A share Ａ股；甲类股份
5x de; abatement of tax 减税；减扣免税额
MDN-- p08 ABN AMRO Bank N.V. 荷兰银行
D$N /FJ8|G above-the-line expenditure 线上项目支出；经常预算支出
Y7nvHU|+o above-the-line receipt 线上项目收入；经常预算收入
_wcNgFx ABSA Asia Limited 南非联合亚洲有限公司
BY*Q_ Et absolute change 绝对数值变更
E4!Fupkpf absolute expenditure 实际开支
\ jA~9 absolute guideline figure 绝对准则数字
.5 43N<w absolute interest 绝对权益
pp 2~Meg absolute order of discharge 绝对破产解除令
/(T?j!nPE absolute profit margin 绝对利润幅度
S'14hk< absolute value 实值；绝对值
Qd6F H2Pl absolutely vested interest 绝对既得权益
*VeRVaBl absorbed cost 已吸收成本；已分摊成本
5;S.H#YOpO absorption 吸收；分摊；合并
bcR_E5x$ absorption rate 吸收率；摊配率；分摊率
% nIf)/2g ACB Finance Limited 亚洲商业财务有限公司
AS,%RN^. acceptable form of reciprocity 合理的互惠条件
;=@0'xPEa- acceptable rate 适当利率；适当汇率
&zs$x?/ acceptance agreement 承兑协议
iLz@5Zj8 acceptance for honour 参加承兑
23 ?rEhKe acceptor 承兑人；接受人；受票人
h~26WLf. acceptor for honour 参加承兑人
:EH=_" accident insurance 意外保险
/bEAK- Accident Insurance Association of Hong Kong 香港意外保险公会
"j -CZ\]U| accident insurance scheme 意外保险计划
C?Ucu]cW accident year basis 意外年度基准
:LTN!jj accommodation 通融；贷款
nm+s{ accommodation bill 通融票据；空头票据
-hV*EPQ/ accommodation party 汇票代发人
]?)TdJ` account balance 帐户余额；帐户结余
zJXplvaL;
account book 帐簿
C>~TI,5a3 account collected in advance 预收款项
/> Nt[o[r account current book 往来帐簿
s(^mZ
-i account of after-acquired property 事后取得的财产报告
R4@6G&2d> account of defaulter 拖欠帐目
^(<f/C )i account payable 应付帐款
@KA4N` account payee only [A/C payee only] 只可转帐；存入收款人帐户
V:27)]q account receivable 应收帐款
]~%6JJN7 account receivable report 应收帐款报表
jtc~D L account statement 结单；帐单；会计财务报表
K>9 ()XT) account title 帐户名称；会计科目
fatf*}eln accountant's report 会计师报告
>MK98(F Accountant's Report Rules 会计师报告规则
{U1m.30n accounting and auditing procedure 会计与审计程序；会计与核数程序
s r}E +qf Accounting Arrangements 《会计安排》
H1T.(M/" accounting basis 会计基础
6Iw\c accounting by Official Receiver 破产管理署署长呈交的帐目
T KjFp% Accounting Circular 《会计通告》
9a kH accounting class 会计类别
o. \oA6P_ accounting date 记帐日期；会计结算日期
!wp3!bLp accounting for money 款项核算
<1 pEwI~ Accounting Officer 会计主任
+ )?J#g accounting period 会计报告期；会计期
fQ98(+ 6 accounting policy 会计政策；会计方针
Th[dW< accounting practice 会计惯例
d"NLE'R accounting principle 会计准则
�{x7, accounting record 会计记录
Nluoqo ac accounting report 会计报告
X@f}Q`{Ymj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2[CdZ(k]5 Accounting Society of China 中国会计学会
iO[ <1? accounting statement 会计报表
I l.K"ll accounting system 会计制度；会计系统
&0f,~ /%Z accounting transaction 会计事项；帐务交易
dTtSUA|V7" accounting treatment 会计处理
2JFpZU"1 accounting year 会计年度
2-b6gc7 accretion 增值；添加
=mGez )T5\ accrual 应计项目；应累算数目
uGt -l4 accrual basis 应计制；权责发生制
T>GM%^h,7- accrual basis accounting 应计制会计；权责发生制会计
XUw/2"D'? accrue 应累算；应计
e|9 A716x accrued benefit 应累算利益
c "Sq~X accrued charges 应计费用
p:%loDk accrued cumulative preference share dividend 应累算的累积优先股股息
.~}1+ \~5 accrued expenses 应累算费用
'RRE|L, accrued interest payable 应付利息；应计未付利息
}75e:w[ accrued interest receivable 应收利息；应计未收利息
=2 kG%9 accrued right 累算权益
JCaOK2XT; accruing profit 应累算的利润
W%)Y#C accumulated fiscal reserve 累积财政储备
9/7u *>: accumulated profit 累积利润；滚存溢利
cAc@n6[`3 accumulated reserve 累积储备
N&p Cx& accumulation of surplus income 累积收益盈余
NCx%L-GPi acquired assets 既得资产
L6LZC2N+2 acquisition 收购；购置；取得
wf $s*|z acquisition cost 购置成本
Dxxm="FQZ acquisition expenses 购置费用
'{`$# @a. acquisition of 100% interest 收购全部股权
$kKjgQ S( acquisition of control 取得控制权
eY\y E"3 acquisition of fixed assets 购置固定资产
f9;(C4+ acquisition of shell “买壳”
1QJL . acquisition price 收购价
B UR*n;V` act of God 天灾
Q IgNsz acting partner 执事合伙人
_[y/Y \{I active market 买卖活跃的市场；交投畅旺的市场；旺市
iIogx8[ active partner 积极参与的合伙人
_y3Xb `0a active trading 交投活跃
Lk$B{2^n actual circulation 实际流通
Z<4AL\l 98 actual cost 实际成本
^I)N. 5 actual expenditure 实际开支；实际支出
e$pV%5= actual income 实际入息；实际收入；实际收益
hzRYec( actual market 现货市场
g[t [/TV actual price 现货价；实际价格
* H9 8 Du actual profit 实际利润
W];dD$Oqg actual quotation 实盘；实际价位；实际报价
m_l [MG\ actual year basis 按实际年度计算
A4ygW: actuals 实货
P2*<GjV`S/ actuarial investigation 精算调查
"T"h)L< actuarial principle 精算原则
##o#eZq:" actuarial report 精算师报告
ow#1="G,= Actuarial Society of Hong Kong 香港精算学会
42{:G8 actuarial valuation 精算师估值
h*Pc=/p actuary 精算师
&f;K}W O ad referendum agreement 暂定协议；有待覆核的协定
5^KWCS 7@ ad valorem duty 从价税；按值征税
OC:T
O|S:4 ad valorem duty system 从价税制
3Hm/(C ad valorem fee 从价费
7` YEH2 ad valorem tariff 从价关税
lPJ\-/>$z additional allowance 额外免税额
l$'wD hN* additional amount for unexpired risk 未过期风险的额外款额
EyLu O-5 additional assessable profit 补加应评税利润
FEVlZ<PW3I additional assessment 补加评税
Wr5V `sM additional commitment 额外承担
{>%&(
additional commitment vote 额外承担拨款
~WN:DXn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yd y9 additional dependent parent allowance 供养父母额外免税额
Z`BK/:vo3H additional provision 额外拨款
;ZG\p TCA additional stamp duty 附加印花税
65m"J' additional tax 补加税罚款；补加税款
^Q^_?~h* ! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rc>6.sM
% adjudged bankrupt 被裁定破产
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7tX adjudicated bankrupt 裁定破产人
2wgg7[tGi adjudication fee 裁定费；评定印花税额手续费；评估契据费
pU7lnS[ adjudication of bankruptcy 裁定破产；宣告破产
v<:R# adjudication of insolvency 裁定无力偿还债务
I)W`sBL adjusted actual 经调整的实数；调整后的实数
y#$CMf
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e NafpK adjusted figure 经调整的数字；调整后的数额
$D UZ!zaH! adjusted liabilities 经调整的负债；调整后的负债
4YX3+oS adjusted loss 经调整的亏损；调整后的亏损
&l[$*<P5V 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
&(mR>
mT adjusted profit 经调整的利润；调整后的利润
-FCe:iY! A adjusted surplus 经调整的盈余额；调整后的盈余额
! &Pui{F adjusted value 经调整的价值；调整后的价值
D #/Bx[ adjustment 调整；修订；理算〔保险〕
[ps*uva adjustment centre 调剂中心
N{~Y J$!8 adjustment lag 调整过程的时间差距；调整时差
BI}Cg{^km adjustment mechanism 调整机制
@Pzu^ adjustment of loss 亏损调整
E=w1=,/y adjustment process 调整过程；调整程序
"v4B5:bmqW adjustment range 调整幅度
5Zva : administered exchange rate 受管制汇率
.eP.& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z%LIX^q9 administration expenses 行政费用
HgkC~' administration fee 手续费；行政费
5lT*hF administration in bankruptcy 破产管理
~BkCp pI administration order 遗产管理令
}Ys >(w administrator 管理人；遗产管理人
U~l$\ c administrator of the estate 遗产管理人
P_p<`sC9 admission of debt 债项承认书
8&Y^""#e) admission of proof 接纳债权证明
M+ 9 gL3W advance 放贷款项；垫付款项；预支款项；预付款项
#`X?=/q advance account 暂支帐目；预付款帐户
)Iq <+IJ advance compensation 预付补偿金
:Qf '2.h) advance from shareholder 股东垫款
w(TJ*::T advance pending reimbursement 预支以待日后付还
QW~1% ` advanced economy 先进经济体系
V}NbuvDB@ advancement 预付；预付财产
1|6%evPu( advances warrant 垫款令
lR6x3C
H@ advancing 贷出
p Q<Y:-`c adverse balance 逆差
az|N-?u adverse exchange 逆汇
5j-YM advertisement addressed to shareholders 在报章刊登的致股东通告
_Z,\Vw:\F advice for collection 托收通知书
^Zy% fv, advice of drawing 提款通知书；汇票通知书
y
{<9]' advice of payment 付款通知
M_ w< m Advisory Committee [Securities and Futures Commission]
`P;s 8~ 谘询委员会〔证券及期货事务监察委员会〕
(41|'eB\\ Advisory Committee on Diversification 经济多元化谘询委员会
^Uh BH@ti affidavit 誓章；遗产申报誓章
JO"<{ngsQ affidavit of no receipt 述明无收款的誓章
qH 6>!=00 affiliate 联号；联营公司；附属公司
L4|`;WP affiliated company 附属公司；联号；联营公司
Z @@K[$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
usL*
x9i affordability 负担能力
f[ ^Aw(o African Development Bank [AfDB] 非洲开发银行
'D"C4;X after-acquired property 事后取得的财产
2Jmz( cH% after-hours dealing 市后交易
-n<pPau2 after-tax profit 税后盈利；税后利润；税后溢利
;x 1 PS agency agreement 代理协议
; XN{ x agency expenses 代理机构的开支
f_Av3 agency fee 代理费
X=8{$: Agency Law 《代理法》
bl(RyA gA agent 代理人；承销人
j;iAD:nf agent of company 公司代理人
GU8sO@S5# agent's fee 代理人费；经纪费
!V g` aggregate 总计；总数；总体数字
Y6L ~K? aggregate amount 总款额；总额
#7YY<)
xt} aggregate assets and liabilities 总体资产与负债
b e ^6i: aggregate at constant price 按固定价格计算的总体数字
9 lH?-~ 9 aggregate demand 总需求
a1y-3 z aggregate gross position 总持仓量
} c }_<#I aggregate limit 总限额
w+E,INd i aggregate of salaries tax 合计薪俸税
pKrN:ExB"\ aggregate performance 总体表现；总体业绩
58J}{Req aggregate supply 总体供应
zb<6
Ov aggregate surplus 总盈余
q,eVjtF aggregate total 整体总额
BV upDGh3 aggregate value 总值；合计价值
!*. - `$x aggregated basis 合计基准
V2|aN<Sx< aggregated net chargeable income 合计应课税入息实额
[ $n_6 aggregation 合并计算；合计；总和
<r`2)[7N aggregation of incomes of husband and wife 夫妇入息合并计算
zY!j:FT1HY aggregation of property 财产的总和
FfPar:PHj agio 差价；贴水
=k0_eX0 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~-J]W-n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>R! jB]5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
sAD}#Zw$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|CZ@te)> 《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》
r_ 6ZO& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Mz~D#6= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0 C6-GKbZ agreement for a settlement 授产协议
Hi1JLW, agreement for assignment 转让协议
bPt!yI: agreement for sale 售卖协议；买卖协议
2M'[ ,Xe agreement for sale and purchase 买卖协议
A/KJqiag agreement for the payment of interest 支付利息协议
qC:raH_: agreement for the repayment of money 还款协议
pF Rg?- agreement of reinsurance 再保险协议
y)!5R 3b Agricultural Bank of China 中国农业银行
$LFYoovX air passenger departure tax 飞机乘客离境税
ssxzC4m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y6, /:qm airport tax 机场税
9 !}8UALD alcohol duty 酒精税
GV69eG3bX# alienation 让与；让渡；转让
jesGV<`?l alimony 生活费；赡养费
5BKt1%Pg All Ordinaries Index [AOI] 所有普通股指数
iJ3e1w$ all risks 全险；综合险
s<eb;Z2D All Sales Record for Stock Market 《股票市场成交报告》
91 g2A| Allied Capital Resources Limited 新联财务有限公司
8 S h54H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lqZ 5?BD1 allocation letter 拨款信件
m?fy^>1
allocation of fund 分配款项；预留款项
ZR?yDgL allocation of profit 利润分配；溢利分配
[^e%@TV>d allocation warrant 拨款令
ft KTnK. allotment 分配；配股
sN2p76KN allotment notice 股份配售通知；配股通知
$m1z-i;/ allotment of shares 股份分配
j4`0hnqI allowable 可获宽免；免税的
d0Qd$ .%A allowable business loss 可扣除的营业亏损
gSU cx9f] allowable expenses 可扣税的支出
9:1Q1,-i!- allowance 免税额；津贴；备抵；准备金
$79=lEn, allowance for debts 债项的免税额
"4+ WZR] allowance for depreciation by wear and tear 耗损折旧免税额
0rDh}<upjk allowance for funeral expenses 殡殓费的免税额
8'nVwb8I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
giI WGa.a+ allowance for repairs and outgoings 修葺及支出方面的免税额
]d0tE? 9 allowance to debtor 给债务人的津贴
\$e)*9) alteration of capital 资本更改
*b/` Ya4 alternate trustee 候补受托人
E5xzy /ZQ amalgamation 合并
ZR]25Y y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)~] (& ambit of charges 征税范围；收费范围
NzOo0tz: amended valuation 经修订的估值
_5# y06Q American Commodities Exchange 美国商品交易所
Oz`BEy b]{ American Express Bank Limited 美国运通银行
e`T H91@ American Stock Exchange 美国证券交易所
A?%H=>v $ amortization 摊销
r )~ T@'y amount due from banks 存放银行同业的款项
5$&%r e!{Z amount due from banks abroad 存放海外银行同业的款项
G]i/nB
amount due from holding companies 控股公司欠款
s<_)$} amount due from local banks 存放本港银行同业的款项
}O^zl# amount due to banks 银行同业的存款
K]0:?h;%Ld amount due to banks abroad 海外银行同业的存款
f[a}aZ9) amount due to holding companies 控股公司存款
ahOM CZF| amount due to local banks 本港银行同业的存款
ps%q9}J amount due to outport banks 外埠银行同业的存款
`t9?=h! amount for note issue 发行纸币的款额
QQ ~- amount of bond 担保契据的款额
@ &:ar amount of consideration 代价款额
X{'q 24\F amount of contribution 供款数额
0# &5.Gr) amount of indebtedness 负债款额
[ uq$5u amount of principal of the loan 贷款本金额
V'T ,4 amount of rates chargeable 应征差饷数额
7=WT69,& amount of share capital 股本额
D+z?wuXk amount of sums assured 承保款额
#Xb+`' amount of variation 变动幅度
\r,Q1n? 7
amount of vote 拨款数额
%_L\z*+ amount payable 应付款额
/8g^T") amount receivable 应收款额
Q&g^c2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[[Fx[ analysis 分析
pDcjwlA% ancillary risk 附属风险
7cO n9fIE annual account 周年帐目；周年帐目报表；年度决算；年结
5sJJG v#6 annual accounting date 年结日期
H_o x_
u} annual allowance 每年免税额；年积金；年度津贴；年津
Nkl_Ho, annual balance 年度余额
s,n0jix@ annual disposable income 每年可动用收入
^!z [t\$ annual estimates 周年预算
<$~mE 9a6 annual fee 年费
i Ae<&Ms annual general meeting 周年大会
mkF" annual growth rate 年增率；每年增长率
qX
annual long-term supplement 长期个案每年补助金
Boz@bl mCB annual pensionable emolument 可供计算退休金的年薪
wl$h4 {L7 annual report 年报
Y 2S J7 Annual Report on the Consumer Price Index 《消费物价指数年报》
0[*qY@ m:Z annual return 周年报表；周年申报表；每年报税表格
:Q_<Z@2Y{ Annual Return Rules 《周年报表规则》
M9@ri ^x
annual review of consumer prices 每年消费物价回顾
TGe ;HZ annual roll-forward basis 逐年延展方式
T {Uc:Z annual salary 年薪
*"n vX2i z annual statement 年度报表；年度决算表
okv 1K Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
C{DvD'^ annuitant 年金受益人
Dzs[GAQ] annuity 年金
[YT>*BH ? annuity contract 年金合约
c 8>hc V annuity on human life 人寿年金
S9`flo antecedent debt 先前的债项
e\JojaV ante-dated cheque 倒填日期支票
Pgus42f% anticipated expenditure 预期开支
O1*NzY0Y%- anticipated net profit 预期纯利
BWuqo anticipated revenue 预期收入
/_Z652@ anti-inflation measure 反通货膨胀措施
r*_ZJ*h[ anti-inflationary stance 反通货膨胀立场
G\ r ?f& apparent deficit 表面赤字
H&
Ca`B apparent financial solvency 表面偿债能力
a|=x5`h04~ apparent partner 表面合伙人
'-b*EZU8t application for personal assessment 个人入息课税申请书
zs*L~_K application of fund 资金应用
(RZD'U/B application to release as liquidator and to destruct the books of accounts and documents
EEZw_ 1 申请免除清盘人职务及毁灭帐簿与文件
Yf~{I-|`q appointed actuary 委任精算师
@kU@N?5e appointed auditor 委任核数师；委任审计师
aj,T)oDbt6 appointed trustee 委任的受托人
I=9!Rs(QF appointer 委任人
+d!v} aJ apportioned pro rata 按比例分摊
B0WJ/)rK< apportionment 分配；分摊
ez!C? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8o 0%@5M apportionment formula 分摊方程式
' n$ %Ls}S apportionment of estate duty 遗产税的分摊
e=;Af K appraisal 估价；评估
% v7[[U{T appreciable growth 可观增长
Zg`Mz
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S"k *6 U appreciable increase 可观增长
'hv k appreciation 增值；升值
e-*.Ca appreciation against other currencies 相对其他货币升值
ZMLg;-T.&4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5-0{+R5v appreciation tax 增值税
j SuL5|Gui appropriation 拨款；拨用；拨付
cEd+MC N appropriation account 拨款帐目
9n5<]Q ( Appropriation Bill 拨款法案
2hQ>: appropriation-in-aid system 补助拨款办法
B 0!"A approved assets 核准资产
S (N\cw$ approved basket stock 认可一篮子证券
r~n sN*t approved budget 核准预算
VZ](uF BY approved charitable donation 认可慈善捐款
1`9xIm*9w approved charitable institution 认可慈善机构
@%lBrM approved currency 核准货币；认可货币
zyg
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e^Ky<*Y approved estimates of expenditure 核准开支预算
M7+h(\H]2 approved overseas insurer 核准海外保险人
&o97u4xi approved overseas trust company 核准海外信托公司
,qrQ"r9 approved pooled investment fund 核准汇集投资基金
Tk O[rAC approved provident fund scheme 认可公积金计划
7ei|XfR approved provision 核准拨款
Mz;[ +p approved redeemable share 核准可赎回股份
xOHgp=#D approved regional stock 认可地区性证券
[mr9(m[F approved retirement scheme 认可退休金计划
j$Je6zq0x approved subordinated loan 核准附属贷款
,SiY;(b=\ arbitrage 套戥；套汇；套利
p6XtTx arbitrageur 套戥者；套汇者
xvSuPP4 m arbitrary amount 临时款项
/q$,'^.A arrangement 措施；安排；协定
(? ! ,p^ arrears 欠款
[j:[ arrears of pay 欠付薪酬
~/ ilx# d arrears of revenue 逾期未收税款；逾期未收的帐项
aCxE5$~$ articles of association 组织章程；组织细则；组织章程细则
LtKI3ou Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T=:]]nf?M ascertainment of profit 确定利润
)Cw `"n "Asia Clear" “亚洲结算系统”
;kJ A'|GX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i^!ez5z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&"mzwQX Asian Development Fund [ADF] 亚洲发展基金
Q;J`Q wkH Asian dollar bond 亚洲美元债券
6 q 6FB Asian dollar market 亚洲美元市场
%F*|;o7 s Asian dollar rate 亚洲美元利率
*d',Vuv&[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d 'Axum@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u}|%@=xn asked price 沽盘；喊价；索价；卖方报价
>xn}N6Rj2~ assessable income 应评税入息
ulJX1I=|p assessable loss 应评税亏损
n%\
/J assessable profit 应评税利润
AVU>+[.=%c assessable value 应评税值
hw~a:kD assessed profit 估定利润
yj(vkifEB assessed value 经评估价值
^@_m "^C assessment 评税；评定；估价；评税单
+/;*| assessment number 评税编号；估价编号
zn @N'R/ assessment of additional tax 补加税评税
(x$9~;<S*d assessment of performance 业绩评估；实绩评价
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Ax Assessor 评税主任
KB!|B.ChN( asset price bubbles 资产价格泡沫
;eZ#b jw-d asset-backed securities 具资产保证的证券
$e BX assets accretion 资产增值
`O8b1-1q~ assets and liabilities 资产与负债
OLj\-w^ assets betterment statement 资产递增表；资产改进表
nPgeLG"00 assets lending 实物放款；有抵押贷款
W Qc> assets of the company passing on the death 死者去世时转移的公司资产
=60~UM assets pledged as security for liabilities 用作负债抵押的资产
q(5+xSg"gK assets portfolio 资产投资组合
P0-Fc@&Y assets price 资产价格
x/ :4 { assets quality 资产质素
:ECi+DxBK assets realization 资产变现
}V|{lvt. assets refinancing arrangement 资产再集资安排
sW^a`VM assets securitization 资产证券化
= _8Tp~j assets situated outside Hong Kong 在香港以外地方的资产
`j9$T:` assets stripping 削减资产；拆卖资产
m3g2b _; assets value 资产值
`ZaT} # Y assignee 承让人
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8s_jN assignment 转让；转让书；转让契
l"zUv assignment of interest 权益转让
9ElCg" assignment of letters patent and trade mark 专利证书及商标转让
uGl| pJ\y= assignment of property 物业转让；物业转让书
@ E53JKYhY assignment right 转让权
P~FUS%39"o assignor 转让人
Fv)7c4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z_1*YRBY; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(:+>#V )pZ associate member 附属会员
8Z2.`(3c[ associated body corporate 相联法人团体
l**;k+hw associated company 相联公司；联属公司
RP`2)/sMT associated corporation 相联法团
\ M/6m^zS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$,hwU3RVxc 公认会计师公会〔英国〕
[ &qA\ Association of Futures Exchange Brokers 香港期货经纪协会
l~Lb!; ,dN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)2E%b+" association of underwriters 承保人组织
7a$ G@ assumption of control 接管
b( ^^m:(w assurance 担保；保险；转易；转易书
swc@34ei\ assurance of interest 权益的转易
oAZh~~tp at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
VRW] a at a premium 按溢价计算；按升水价格计算
AP\ofLmq at call 通知付款；按通知
v1.q$ f^( at constant market price 按固定市价计算
Us~ X9n_F at constant price 按固定价格计算
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zW2> at cost 按成本计算
qYp$fmj at current market price 按当时市价计算；按现时市价计算
Y#01o&f0n at current price 按当时价格计算；按现时价格计算
8 )\M:s~7& at factor cost 按要素成本计算；按生产要素成本计算
qOG}[%<^n7 at money-of-the-day price 按付款当日价格计算
[W,-1.$!dM at or better 按指定或较佳价位〔买卖指令〕
n|4;Hn1V at par 按面值计算；平价
hD <f3_k at sight 见票即付
XL}<1- } at the close 按收市盘
L6i|:D32p at the opening 按开市盘
%E27.$E_ attestation 见证；见证条款
~- F? Mc at-the-money option 平价期权
6b Z[Kt attorney 受权人；受托代表人
#rYENR[ attornment 新拥有人承认书
u; TvS
| attributable profit 可归属利润
WIh@y 2&R attributable share value 可归属股份价值
p11G#.0 Auckland Stock Exchange 奥克兰证券交易所
Jll-X\O`- auction 拍卖
r FL$QC2 auctioneer 拍卖商
396R$\q audit 审计；核数
8Vt4HD 08 Audit Commission 审计署
pyW u9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Pcu|k/tk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
r[Z q 3 audit review 帐目审查
q3'o|pp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[B?z1z8l audited account 审计帐目；经审计的帐目
Z]-WFU_
N audited annual account 经审计的周年帐目
I/UQ' xx audited balance sheet 经审计的资产负债表
mPVE?jnR^0 auditor 核数师；核数主任；审计师
8 HoP( +? auditor's certificate 核数师证明书；审计师证明书
Kv+Bfh auditor's report 核数师报告；审计师报告
;>2#@QP Aussie bond 澳元债券
GF--riyfB austerity budget 紧缩预算
Wtv#h~jy9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v29G:YQe Australia All Ordinaries Index 澳洲所有普通股票指数
N5 q725zJ Australian Dollar [AUD] 澳元
cINHH !v Australian Options Market 澳大利亚期权市场
+*t|yKO>[ Australian Securities Commission 澳洲证券事务监察委员会
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$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=2oUZjA Australian Stock Exchange 澳大利亚证券交易所
D&[Z;,CHMA Austrian Schilling [ATS] 奥地利先令
FpkXOj?* authentication 认证；鉴证
U7%28#@ authority to purchase 委托购买证；委购书
4=p@2g2 "H authorization 认可；核准；授权；授权书
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%"I0 authorization by direction 指示授权
b4~H3| authorization by instruction 指令授权
H,>#|F authorization by warrant 令状授权
'H=weH authorization of unit trust 单位信托的认可
Gm&2R4 )EP authorized agent 指定代理人
U4_"aT>M y authorized capital 法定资本
gGKKs&n7 authorized clerk 出市员
gEKO128 authorized dealer 认可交易商
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hmGdjw t$ authorized fund 认可基金
.k ]#XoE authorized fund house 获授权的基金公司；认可基金公司
z/vDgH!s authorized institution 认可机构
org*z!;. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r69WD
. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c Tj~lO6 authorized insurer 获授权保险人；获认可承保人
5V|tXsy: authorized investment 特准投资项目
*j<@yG2\gP authorized person 获授权人
O: u%7V/ authorized representative 获授权代表
2x mT#m authorized share capital 法定股本
uJPH~mdW automated quotation system 自动报价系统
4Vx+[8W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9U10d&M( 自动交易系统〔香港期货交易所有限公司〕
YY!! <2_ automatic adjustment mechanism 自动调整机制
9N}W( > automatic adjustment system 自动调整系统
#^\}xn" [ Automatic Clearing House 自动票据交换所
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!8? automatic exchange rates accumulation system 自动化汇率累集系统
!3KPwI, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z^~U]S3 automatic teller machine [ATM] 自动柜员机
ALR:MAXwC autopay 自动转帐
3LrsWAz' available assets 可用资产
j_pw^I$C available fiscal reserve 现存财政储备
&HxT41pku available profit 可用利润
WLy7'3@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B,0+HoP average 平均；平均数；海损
X RRJ )}P average basic salary 平均基本薪金
>q &L/N5 average consumer expenditure 平均消费开支；一般消费开支
fm6]CU1^ average cost 平均成本
l\U*sro< average cost of land production 增辟土地平均成本
;qT5faKB3J average daily turnover 平均每日成交额
Th+|* =Il average daily wage rate 平均每日工资率
hgj0tIi/ average expenditure pattern 平均开支模式
T{~M iC6A average growth rate 平均增长率
4(iS-8{J average net fixed assets 固定资产平均净值
7z>+w average of relatives 相对价格平均数
L{K*~B -p average price 平均价格
4JK@<GBK6 average propensity to consume 平均消费倾向；一般消费倾向
2))t*9;h average propensity to save 平均储蓄倾向；一般储蓄倾向
Nz @8 average rate 平均率
sWW\bK0B4 average revenue 平均收入；平均收益
h *w aRD average stock 平均库存；平均存货
*cy.*@d average yearly rent 平均年租
.9I_N G avoidance of double taxation 避免双重课税
ws().IZ avoidance of tax 避税
