A:
2:/' A share Ａ股；甲类股份
%dS7u $Rnh abatement of tax 减税；减扣免税额
p H?VM&x ABN AMRO Bank N.V. 荷兰银行
RWXj)H)w above-the-line expenditure 线上项目支出；经常预算支出
3b{8c8N^ above-the-line receipt 线上项目收入；经常预算收入
,$sq]_t ABSA Asia Limited 南非联合亚洲有限公司
Hv<%_t_/ absolute change 绝对数值变更
l8% x(N4 absolute expenditure 实际开支
iH(
K[F / absolute guideline figure 绝对准则数字
W UdKj absolute interest 绝对权益
OsAXHjX} absolute order of discharge 绝对破产解除令
czb(&>< absolute profit margin 绝对利润幅度
QO7 > XHn absolute value 实值；绝对值
Yq#I#
2RD absolutely vested interest 绝对既得权益
oFHVA!lqe absorbed cost 已吸收成本；已分摊成本
9ToM5oQ absorption 吸收；分摊；合并
J~DP*}~XK absorption rate 吸收率；摊配率；分摊率
1U~Aup HE ACB Finance Limited 亚洲商业财务有限公司
-Z<e`iFQS acceptable form of reciprocity 合理的互惠条件
#d*mG = acceptable rate 适当利率；适当汇率
KcfW+> W3 acceptance agreement 承兑协议
)~O{jd
acceptance for honour 参加承兑
naXo < B acceptor 承兑人；接受人；受票人
DhY9)>4M acceptor for honour 参加承兑人
iX.=8 ~3 accident insurance 意外保险
Rmn| " ZK Accident Insurance Association of Hong Kong 香港意外保险公会
6k42>e*p accident insurance scheme 意外保险计划
Q{H88g^=J accident year basis 意外年度基准
|I7P 0JqP accommodation 通融；贷款
X`:(-3 T accommodation bill 通融票据；空头票据
Xe*@`&nv@ accommodation party 汇票代发人
L1Fn;nR account balance 帐户余额；帐户结余
q!""pr<n account book 帐簿
^Cyx "s't account collected in advance 预收款项
//e.p6"8h account current book 往来帐簿
_w^p~To^ account of after-acquired property 事后取得的财产报告
C\.? 3 account of defaulter 拖欠帐目
?;|$R account payable 应付帐款
s:R>uGYOd account payee only [A/C payee only] 只可转帐；存入收款人帐户
:I F&W=?9 account receivable 应收帐款
1
xiq]~H account receivable report 应收帐款报表
I\Y/*u account statement 结单；帐单；会计财务报表
sG0cN;I]t account title 帐户名称；会计科目
9
o-T#~i accountant's report 会计师报告
1F/`* z Accountant's Report Rules 会计师报告规则
gUL`)t\} * accounting and auditing procedure 会计与审计程序；会计与核数程序
ePIBg ( Accounting Arrangements 《会计安排》
=a?l@dI] accounting basis 会计基础
{.H}+ @0 accounting by Official Receiver 破产管理署署长呈交的帐目
|vTirZP Accounting Circular 《会计通告》
.-`7Av+7 accounting class 会计类别
Rr4r[g# accounting date 记帐日期；会计结算日期
vV#Jl)
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+tdt>)a Accounting Officer 会计主任
w^p
'D{{ accounting period 会计报告期；会计期
0d`s(b54;O accounting policy 会计政策；会计方针
RE oFP;H~ accounting practice 会计惯例
27t:-O accounting principle 会计准则
z.]t_`KuF9 accounting record 会计记录
HG=!#-$9 accounting report 会计报告
VV?+q) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;{q7rsE Accounting Society of China 中国会计学会
C
n\'sb{ accounting statement 会计报表
Puily9# accounting system 会计制度；会计系统
# u^F B accounting transaction 会计事项；帐务交易
*ta|, accounting treatment 会计处理
sTeL4g|%{ accounting year 会计年度
cm-cwPAh accretion 增值；添加
Si6%6rAhj accrual 应计项目；应累算数目
-Qiay/tlu accrual basis 应计制；权责发生制
kd|@. accrual basis accounting 应计制会计；权责发生制会计
k2<VUeW5 accrue 应累算；应计
\ zhT1#O accrued benefit 应累算利益
H]UM2. accrued charges 应计费用
x~j% accrued cumulative preference share dividend 应累算的累积优先股股息
\P }~ICZA accrued expenses 应累算费用
vsqfvx accrued interest payable 应付利息；应计未付利息
"]*0)h_ accrued interest receivable 应收利息；应计未收利息
S=krF yFw accrued right 累算权益
e xTpy accruing profit 应累算的利润
eO (VSjo'` accumulated fiscal reserve 累积财政储备
@5acTY Q accumulated profit 累积利润；滚存溢利
9!_`HE+(XJ accumulated reserve 累积储备
Z\(+ awv accumulation of surplus income 累积收益盈余
D
gY2:&0 acquired assets 既得资产
lb{*,S acquisition 收购；购置；取得
N: d`L+tcc acquisition cost 购置成本
GL nj& Ve acquisition expenses 购置费用
%OfaBv& acquisition of 100% interest 收购全部股权
w; }P<K acquisition of control 取得控制权
ztgSd8GGE acquisition of fixed assets 购置固定资产
yew9bn0a= acquisition of shell “买壳”
B\KvKT|\ acquisition price 收购价
, YTuZS act of God 天灾
`Kpn@Xg acting partner 执事合伙人
S w%=/ g active market 买卖活跃的市场；交投畅旺的市场；旺市
SL pd~ZC? active partner 积极参与的合伙人
*; Hvx32I active trading 交投活跃
7$Bq.Lc#z actual circulation 实际流通
="d}:Jl actual cost 实际成本
) ( PA:j actual expenditure 实际开支；实际支出
r$=iM:kERC actual income 实际入息；实际收入；实际收益
P9G c)$6{p actual market 现货市场
a&.8*|w3 actual price 现货价；实际价格
3 5B0L.R actual profit 实际利润
5 z5#_*)O actual quotation 实盘；实际价位；实际报价
EXS
1.3> actual year basis 按实际年度计算
y''`73U" actuals 实货
p8%x@%k actuarial investigation 精算调查
FGzB 7w# actuarial principle 精算原则
$MfHA ~^ actuarial report 精算师报告
S,n*1&ogj Actuarial Society of Hong Kong 香港精算学会
G9N6iKP! actuarial valuation 精算师估值
o" &7$pAh actuary 精算师
XlV#)JX ad referendum agreement 暂定协议；有待覆核的协定
$;@^coz9U ad valorem duty 从价税；按值征税
LUHj3H ad valorem duty system 从价税制
=> )l6**UE ad valorem fee 从价费
\n6#D7OV ad valorem tariff 从价关税
9p+DA s{i additional allowance 额外免税额
CbS- Rz: additional amount for unexpired risk 未过期风险的额外款额
D; .-e additional assessable profit 补加应评税利润
n0>#?ek12 additional assessment 补加评税
9y>dDN M\< additional commitment 额外承担
GBHv| GO additional commitment vote 额外承担拨款
s34{\/'D+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A=I]1r additional dependent parent allowance 供养父母额外免税额
S'9T>&<Kn additional provision 额外拨款
/ /3iai additional stamp duty 附加印花税
U;`N:~|p# additional tax 补加税罚款；补加税款
r _@;eh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M// q7SHh adjudged bankrupt 被裁定破产
(6^v`SZ adjudicated bankrupt 裁定破产人
Al5E adjudication fee 裁定费；评定印花税额手续费；评估契据费
rs]%`"&= adjudication of bankruptcy 裁定破产；宣告破产
yS@c2I602 adjudication of insolvency 裁定无力偿还债务
q$(aMO&J adjusted actual 经调整的实数；调整后的实数
k9~NIvnB` adjusted current assets 经调整的流动资产；调整后的流动资产
[Z Z~^U 5 adjusted figure 经调整的数字；调整后的数额
(5cc{zKtR adjusted liabilities 经调整的负债；调整后的负债
l"f.eo0@7 adjusted loss 经调整的亏损；调整后的亏损
% q V=PC 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
4sP0oe[h adjusted profit 经调整的利润；调整后的利润
PL@hsZty~c adjusted surplus 经调整的盈余额；调整后的盈余额
UP58Cln* adjusted value 经调整的价值；调整后的价值
X#Y0g`muW adjustment 调整；修订；理算〔保险〕
=XzrmPu adjustment centre 调剂中心
GXr9J rs.e adjustment lag 调整过程的时间差距；调整时差
K#%L6=t$< adjustment mechanism 调整机制
:p;!\4)u adjustment of loss 亏损调整
Ew*_@hVC adjustment process 调整过程；调整程序
Oq7M1|{ adjustment range 调整幅度
"4<RMYQ administered exchange rate 受管制汇率
x{*g^f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kl?U 2A.= administration expenses 行政费用
re2M!m6 k5 administration fee 手续费；行政费
f<=<:+ administration in bankruptcy 破产管理
S*Qip,u administration order 遗产管理令
%\6|fKB4 < administrator 管理人；遗产管理人
:"5i/Cx administrator of the estate 遗产管理人
n!2 "pRIi admission of debt 债项承认书
3%bCv_6B admission of proof 接纳债权证明
)^q M%k8 advance 放贷款项；垫付款项；预支款项；预付款项
yAy~|1 } advance account 暂支帐目；预付款帐户
g
j8rrd | advance compensation 预付补偿金
-y5^xR advance from shareholder 股东垫款
Ur6UE 2 advance pending reimbursement 预支以待日后付还
8`v+yHjG advanced economy 先进经济体系
!trt]? *- advancement 预付；预付财产
TD'Rv Tpl advances warrant 垫款令
*T-+Pm-Cq advancing 贷出
FIL?nkYEO adverse balance 逆差
tSaLR90Y6 adverse exchange 逆汇
5z~rl}`v advertisement addressed to shareholders 在报章刊登的致股东通告
v*Ds:1"H-I advice for collection 托收通知书
4w\
r
`@ advice of drawing 提款通知书；汇票通知书
?3D|{ advice of payment 付款通知
-*~ = 4m< Advisory Committee [Securities and Futures Commission]
Dt%G v0 谘询委员会〔证券及期货事务监察委员会〕
]P; uQ! Advisory Committee on Diversification 经济多元化谘询委员会
|_"JyGR2 affidavit 誓章；遗产申报誓章
>v7fR<(%s affidavit of no receipt 述明无收款的誓章
P"Lk(gY affiliate 联号；联营公司；附属公司
wzVx16Rvc affiliated company 附属公司；联号；联营公司
B 7zyMh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4nK\gXz19 affordability 负担能力
t~H'Ugv^ African Development Bank [AfDB] 非洲开发银行
j]U sb_7 after-acquired property 事后取得的财产
[ fx1H~T< after-hours dealing 市后交易
}TY}s r
after-tax profit 税后盈利；税后利润；税后溢利
b#`XmB agency agreement 代理协议
J -tOO agency expenses 代理机构的开支
7I;xRo| agency fee 代理费
hiq7e*Nsb Agency Law 《代理法》
DDxbIk t agent 代理人；承销人
9>yLSM,!rS agent of company 公司代理人
M<s16 agent's fee 代理人费；经纪费
4[m})X2( aggregate 总计；总数；总体数字
/j/,@,lw7z aggregate amount 总款额；总额
AFE 6@/' aggregate assets and liabilities 总体资产与负债
F0:|uC4 aggregate at constant price 按固定价格计算的总体数字
$\M<gW6 aggregate demand 总需求
J@sH(S aggregate gross position 总持仓量
qB6@OS aggregate limit 总限额
#S)] `YW aggregate of salaries tax 合计薪俸税
q,`"Z)97 aggregate performance 总体表现；总体业绩
FJ XYKpY[r aggregate supply 总体供应
I
L ]uw aggregate surplus 总盈余
O#LG$Y
n* aggregate total 整体总额
pRWEBd1U aggregate value 总值；合计价值
$mdmuUIy-3 aggregated basis 合计基准
*j5>2-C & aggregated net chargeable income 合计应课税入息实额
%:2EoX N" aggregation 合并计算；合计；总和
jBZlN Ew aggregation of incomes of husband and wife 夫妇入息合并计算
!~Vo'ykwx' aggregation of property 财产的总和
4<}!+X7m agio 差价；贴水
f++MH]I; Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5&?[ Vt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Jv0^"] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"yaz!?O>
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'!eg9}< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Geyy!sr`` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g_X-.3=2K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[.J&@96,b agreement for a settlement 授产协议
wpg O09 agreement for assignment 转让协议
1(%9)).K agreement for sale 售卖协议；买卖协议
p]h;M agreement for sale and purchase 买卖协议
<;Q1u,Mc agreement for the payment of interest 支付利息协议
9 {[I| agreement for the repayment of money 还款协议
TL & `Ywy agreement of reinsurance 再保险协议
Vw-,G 7v&E Agricultural Bank of China 中国农业银行
?QA![ air passenger departure tax 飞机乘客离境税
F6
mc< n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PLD&/SgP* airport tax 机场税
kw)( "SQ alcohol duty 酒精税
bfo..f-0/Y alienation 让与；让渡；转让
S!+c1q:
]. alimony 生活费；赡养费
r-^FM~Jp All Ordinaries Index [AOI] 所有普通股指数
?,s]5 all risks 全险；综合险
`HVS }}{a All Sales Record for Stock Market 《股票市场成交报告》
J]&^A$ Allied Capital Resources Limited 新联财务有限公司
gu?e %]X3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y8*MNw allocation letter 拨款信件
:ohGG ,`Dh allocation of fund 分配款项；预留款项
a ?D]]0% allocation of profit 利润分配；溢利分配
zT<fTFJ1 allocation warrant 拨款令
I=ao P}_ allotment 分配；配股
42/MBP`\Y allotment notice 股份配售通知；配股通知
(rKyX:Vsy allotment of shares 股份分配
{!RDb'Zp allowable 可获宽免；免税的
f3yH4r?;w allowable business loss 可扣除的营业亏损
7Qdf#D G allowable expenses 可扣税的支出
U
?iw allowance 免税额；津贴；备抵；准备金
%MG{KG=&o allowance for debts 债项的免税额
E_q/*} ]pE allowance for depreciation by wear and tear 耗损折旧免税额
L
hp allowance for funeral expenses 殡殓费的免税额
jej.!f: H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~[8n+p+&X allowance for repairs and outgoings 修葺及支出方面的免税额
YnR8mVo5Q allowance to debtor 给债务人的津贴
q+iG:B /Z alteration of capital 资本更改
%G0J]QY{(x alternate trustee 候补受托人
4X-" yQ<U amalgamation 合并
CdBpz/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bG0
|+k3O ambit of charges 征税范围；收费范围
_V2^0CZ amended valuation 经修订的估值
Eep~3U American Commodities Exchange 美国商品交易所
yq H American Express Bank Limited 美国运通银行
m:}PVJ-" American Stock Exchange 美国证券交易所
LT Z8Eu amortization 摊销
mM9a T0_w amount due from banks 存放银行同业的款项
[^Z)f <l amount due from banks abroad 存放海外银行同业的款项
2[!3!@. amount due from holding companies 控股公司欠款
5!QT
}Um amount due from local banks 存放本港银行同业的款项
yv[3 &E? amount due to banks 银行同业的存款
'/OcJVSR amount due to banks abroad 海外银行同业的存款
@h&:xA56 amount due to holding companies 控股公司存款
rn$G.SMgz amount due to local banks 本港银行同业的存款
}b5omHUE% amount due to outport banks 外埠银行同业的存款
y^!>'cdV amount for note issue 发行纸币的款额
YD3jP}Ym amount of bond 担保契据的款额
QhhL_vP amount of consideration 代价款额
GB%kxtGD;\ amount of contribution 供款数额
,NO2{Ha $ amount of indebtedness 负债款额
q t(+X amount of principal of the loan 贷款本金额
Hs:0j$ amount of rates chargeable 应征差饷数额
1d$qr` amount of share capital 股本额
t1JU_P amount of sums assured 承保款额
ol0i^d*9F amount of variation 变动幅度
^ps6\>=0cW amount of vote 拨款数额
&Fiesi!tET amount payable 应付款额
7v o8lnQ{ amount receivable 应收款额
4,,DA2^! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QdIx@[+WOq analysis 分析
_sb~eB~<( ancillary risk 附属风险
i:a*6b.U@N annual account 周年帐目；周年帐目报表；年度决算；年结
zif& ;)wV/ annual accounting date 年结日期
@T"-%L8PL annual allowance 每年免税额；年积金；年度津贴；年津
[psZ c'q annual balance 年度余额
dhX$b!DA annual disposable income 每年可动用收入
^h $^j annual estimates 周年预算
[vGkr" = annual fee 年费
O~Jm< annual general meeting 周年大会
c ;?J annual growth rate 年增率；每年增长率
X-=4Z9 annual long-term supplement 长期个案每年补助金
3F?7oMNIh annual pensionable emolument 可供计算退休金的年薪
0BwxPD#6bv annual report 年报
H#S`m Annual Report on the Consumer Price Index 《消费物价指数年报》
j.&Y'C7GOC annual return 周年报表；周年申报表；每年报税表格
o %b6"_~%3 Annual Return Rules 《周年报表规则》
;J@U){R annual review of consumer prices 每年消费物价回顾
KqN;a i,F annual roll-forward basis 逐年延展方式
4U8N7 annual salary 年薪
)x,/+R]{8l annual statement 年度报表；年度决算表
GE8.{P 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
u`.3 \Geh annuitant 年金受益人
4s e6+oJe annuity 年金
E< ILZpP annuity contract 年金合约
1> v(&;K annuity on human life 人寿年金
<{+U- ^rzR antecedent debt 先前的债项
w%?Zb[!& ante-dated cheque 倒填日期支票
5t I#UBha anticipated expenditure 预期开支
zfD@/kU anticipated net profit 预期纯利
{wDq*va anticipated revenue 预期收入
+/[L-&, anti-inflation measure 反通货膨胀措施
x?UAj8z6 anti-inflationary stance 反通货膨胀立场
{?;qy\m]o apparent deficit 表面赤字
-Qn l)JB apparent financial solvency 表面偿债能力
4VHWoN"U apparent partner 表面合伙人
dWx@<(`OC application for personal assessment 个人入息课税申请书
VA>0Y application of fund 资金应用
p,V %wGM application to release as liquidator and to destruct the books of accounts and documents
k|czQ"vaI 申请免除清盘人职务及毁灭帐簿与文件
)oALB vX appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
=H`yzGt appointed trustee 委任的受托人
cL<,]%SkE appointer 委任人
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}` o9]y apportioned pro rata 按比例分摊
xnC:?d apportionment 分配；分摊
sf0\#Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VKtlA fXy~ apportionment formula 分摊方程式
b^STegz apportionment of estate duty 遗产税的分摊
YQ@2p ?4 m appraisal 估价；评估
h<Ct[46,S appreciable growth 可观增长
? 'qyI^m@ appreciable impact 显着影响
v, CWE appreciable increase 可观增长
V|hwT^h appreciation 增值；升值
`W >Sss appreciation against other currencies 相对其他货币升值
TCFr-*x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(q0vql appreciation tax 增值税
+1a 3^A\ appropriation 拨款；拨用；拨付
M&jlUr&l appropriation account 拨款帐目
{!j)j6(NY Appropriation Bill 拨款法案
T, +=ka$ appropriation-in-aid system 补助拨款办法
&1f3e approved assets 核准资产
v} J0j approved basket stock 认可一篮子证券
it-]-=mqb approved budget 核准预算
F [Lg,} approved charitable donation 认可慈善捐款
1 0zw}1x approved charitable institution 认可慈善机构
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*e approved currency 核准货币；认可货币
- %0pYB approved estimates 核准预算
gAh#H ?MM approved estimates of expenditure 核准开支预算
Q 5hOVD% approved overseas insurer 核准海外保险人
jJ aMkF;f approved overseas trust company 核准海外信托公司
bsm/y+R approved pooled investment fund 核准汇集投资基金
#K`0b $ approved provident fund scheme 认可公积金计划
fLpWTkr0 approved provision 核准拨款
F @<h:VVP approved redeemable share 核准可赎回股份
rq^%)tR approved regional stock 认可地区性证券
=k* XGbU approved retirement scheme 认可退休金计划
mr 2M u approved subordinated loan 核准附属贷款
[K@(,/$ arbitrage 套戥；套汇；套利
c|d,:u# arbitrageur 套戥者；套汇者
c^O&A\+; arbitrary amount 临时款项
@eZBwFe arrangement 措施；安排；协定
qX`Hi9ja arrears 欠款
D66NF;7q arrears of pay 欠付薪酬
fJP *RVz arrears of revenue 逾期未收税款；逾期未收的帐项
|VzXcV-"8) articles of association 组织章程；组织细则；组织章程细则
JQ;.+5
N<K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F\hVunPVx ascertainment of profit 确定利润
6yBd9= 3K "Asia Clear" “亚洲结算系统”
Z ^}[CQ&Am Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pH2/." zE< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
tot~\S Asian Development Fund [ADF] 亚洲发展基金
$ hHV Ie]+ Asian dollar bond 亚洲美元债券
* Ojl@N Asian dollar market 亚洲美元市场
L +VQtp &" Asian dollar rate 亚洲美元利率
?E_;[(Mcr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nbB*d@" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ZPY&q&R asked price 沽盘；喊价；索价；卖方报价
>& Oql9_ assessable income 应评税入息
BzzZ.AH~ assessable loss 应评税亏损
Vhh=GJ assessable profit 应评税利润
2X[oge 0@ assessable value 应评税值
eX>* }pI assessed profit 估定利润
ML MetRP assessed value 经评估价值
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^ \+Ua assessment 评税；评定；估价；评税单
Mvue>)g~> assessment number 评税编号；估价编号
@e& 0Wk assessment of additional tax 补加税评税
} zS5o
[OE assessment of performance 业绩评估；实绩评价
}JWkV1 Assessor 评税主任
o $Ylqb# asset price bubbles 资产价格泡沫
9pPLOXr , asset-backed securities 具资产保证的证券
[= BMvP 5 assets accretion 资产增值
P;@j assets and liabilities 资产与负债
G@`ZDn assets betterment statement 资产递增表；资产改进表
)[c uYH> assets lending 实物放款；有抵押贷款
K3<A<&W_- assets of the company passing on the death 死者去世时转移的公司资产
=E> P," D assets pledged as security for liabilities 用作负债抵押的资产
zfE8=d8U assets portfolio 资产投资组合
>MKj~Ud assets price 资产价格
^ -Ygh[x assets quality 资产质素
w ~'}uh assets realization 资产变现
}3 _b%{ assets refinancing arrangement 资产再集资安排
-ycdg'v assets securitization 资产证券化
<YtjE!2 assets situated outside Hong Kong 在香港以外地方的资产
F~qZIg gD assets stripping 削减资产；拆卖资产
\'<P~I&p assets value 资产值
t$~'$kM)< assignee 承让人
/:G y . assignment 转让；转让书；转让契
'e' p`* assignment of interest 权益转让
7i{(,: assignment of letters patent and trade mark 专利证书及商标转让
*Ow2,{Nn assignment of property 物业转让；物业转让书
9P ACXW0 assignment right 转让权
h d i0YL assignor 转让人
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$DGe associate 有联系的人；有关连人士；相联者；合伙人；联系人
x{8h3.ZQ, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0M roHFh9` associate member 附属会员
uoOUgNwGg associated body corporate 相联法人团体
^e <E/j {~ associated company 相联公司；联属公司
z6l'v~\ associated corporation 相联法团
8PH4v\tJEK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mNacLkh[ 公认会计师公会〔英国〕
0ug&H El_w Association of Futures Exchange Brokers 香港期货经纪协会
AoOA.t6RVo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d@1^U9sf association of underwriters 承保人组织
0IdA!.| assumption of control 接管
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assurance 担保；保险；转易；转易书
b}ya9tCl; assurance of interest 权益的转易
>p@b$po at 19XX price 按一九ＸＸ年价格计算
?>7-a~*A@ at a discount 按赔价计算；按贴水价格计算；打折扣
a*LfT<hmU3 at a premium 按溢价计算；按升水价格计算
0+ $gR~^^ at call 通知付款；按通知
NN=^4Xpc: at constant market price 按固定市价计算
23 i 2yT at constant price 按固定价格计算
G`kz 0Vk at cost 按成本计算
U|Gy 9" at current market price 按当时市价计算；按现时市价计算
Uavl%Q at current price 按当时价格计算；按现时价格计算
-y$6gC RY at factor cost 按要素成本计算；按生产要素成本计算
ls&H oJ7 at money-of-the-day price 按付款当日价格计算
U-4F at or better 按指定或较佳价位〔买卖指令〕
~Ck OiWC 0 at par 按面值计算；平价
: >;F4gGVG at sight 见票即付
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Q?GtU at the close 按收市盘
Fz,jnV9=j at the opening 按开市盘
+)WU:aKI attestation 见证；见证条款
J ffaT_"\ at-the-money option 平价期权
_fu <`|kc attorney 受权人；受托代表人
bK GX>
%- attornment 新拥有人承认书
H!Q72tyo attributable profit 可归属利润
d?J&mLQ6 attributable share value 可归属股份价值
~ gff{Nzk Auckland Stock Exchange 奥克兰证券交易所
fV5$[CL1 auction 拍卖
qD ?`Yd auctioneer 拍卖商
@- L]mLY audit 审计；核数
ltDohm? Audit Commission 审计署
\>Rfa+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[%^sl>,7 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〕
uO eal^uS audit review 帐目审查
p> >H$t Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
tkcs6uy audited account 审计帐目；经审计的帐目
oC49c~`8 audited annual account 经审计的周年帐目
n`&D_AbQ audited balance sheet 经审计的资产负债表
M1xsGa9h& auditor 核数师；核数主任；审计师
`MuX/ [q auditor's certificate 核数师证明书；审计师证明书
65qqs|&w;[ auditor's report 核数师报告；审计师报告
_Iav2= 0Wi Aussie bond 澳元债券
>FwK_Zd' austerity budget 紧缩预算
|r Aot2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zA>X+JH>iw Australia All Ordinaries Index 澳洲所有普通股票指数
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q? Australian Dollar [AUD] 澳元
t~j 6w sx; Australian Options Market 澳大利亚期权市场
l7qW)<r Australian Securities Commission 澳洲证券事务监察委员会
6{ ]F#ig= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0>7Ij7\[8 Australian Stock Exchange 澳大利亚证券交易所
~ [t#$2d} Austrian Schilling [ATS] 奥地利先令
` qs}L authentication 认证；鉴证
]&]DF Y~n authority to purchase 委托购买证；委购书
C'|9nK$% authorization 认可；核准；授权；授权书
wV==sV authorization by direction 指示授权
C&H'?0Y@ authorization by instruction 指令授权
Fy Ih\ authorization by warrant 令状授权
J'|=J authorization of unit trust 单位信托的认可
jb&MC 2 authorized agent 指定代理人
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*-& authorized capital 法定资本
jBYv Oy*$Q authorized clerk 出市员
4 O8ct,Y authorized dealer 认可交易商
$$NWN?H~ authorized financial institution 认可财务机构
oH%[8!# authorized fund 认可基金
I{g.V|+ x authorized fund house 获授权的基金公司；认可基金公司
ApeqbD5g& authorized institution 认可机构
IoL i7NKw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s __xBY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"d$~}=a[ authorized insurer 获授权保险人；获认可承保人
;un@E: authorized investment 特准投资项目
z80P5^9 authorized person 获授权人
bc'IoD/ authorized representative 获授权代表
2 wY|E<E authorized share capital 法定股本
,.QJ S6Yv automated quotation system 自动报价系统
^_Hf}8H7] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G5/A {1sz& 自动交易系统〔香港期货交易所有限公司〕
2@6@|jR G automatic adjustment mechanism 自动调整机制
`_OrBu[ automatic adjustment system 自动调整系统
8A3/@Z;0S Automatic Clearing House 自动票据交换所
^BA%]pe$I automatic exchange rates accumulation system 自动化汇率累集系统
`/>kN% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ylZQwICk automatic teller machine [ATM] 自动柜员机
>pfeP"[(3 autopay 自动转帐
J@I>m N1\ available assets 可用资产
F &czD;F available fiscal reserve 现存财政储备
:IS?si5| available profit 可用利润
p l nH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+mVAmG@ average 平均；平均数；海损
0d_)C>gcF average basic salary 平均基本薪金
l5Bm.H_ average consumer expenditure 平均消费开支；一般消费开支
PO"lY'W.U average cost 平均成本
C(G.yd average cost of land production 增辟土地平均成本
9hIKx: XCg average daily turnover 平均每日成交额
Ldz]F B| average daily wage rate 平均每日工资率
WDIin6u- average expenditure pattern 平均开支模式
)DXt_leLg average growth rate 平均增长率
<3B^5p\/ average net fixed assets 固定资产平均净值
k Ps ? average of relatives 相对价格平均数
KM?4 J6jH average price 平均价格
/#Aw7F$Ey average propensity to consume 平均消费倾向；一般消费倾向
~T RC-H average propensity to save 平均储蓄倾向；一般储蓄倾向
/\ /^= j average rate 平均率
|?^<= % average revenue 平均收入；平均收益
/Pg)7Zn average stock 平均库存；平均存货
r/!,((Z \ average yearly rent 平均年租
n]IF`kYQV avoidance of double taxation 避免双重课税
}Kgi!$<aQx avoidance of tax 避税
