A:
W3^.5I A share Ａ股；甲类股份
!&W|myN^ abatement of tax 减税；减扣免税额
~
9=27 p ABN AMRO Bank N.V. 荷兰银行
3Q",9(D above-the-line expenditure 线上项目支出；经常预算支出
h9)RJSF4 above-the-line receipt 线上项目收入；经常预算收入
F@9Y\. , ABSA Asia Limited 南非联合亚洲有限公司
)B81i!
q absolute change 绝对数值变更
d5Qd' absolute expenditure 实际开支
` "B^{o absolute guideline figure 绝对准则数字
:ztyxJv1 absolute interest 绝对权益
CQ<8P86gt absolute order of discharge 绝对破产解除令
ai4PM
b$p absolute profit margin 绝对利润幅度
J=):+F= absolute value 实值；绝对值
5lO^;.cS, absolutely vested interest 绝对既得权益
S9J5(lYv~N absorbed cost 已吸收成本；已分摊成本
=: 4?>2) absorption 吸收；分摊；合并
N*f^Z#B] absorption rate 吸收率；摊配率；分摊率
qh$X ^%g ACB Finance Limited 亚洲商业财务有限公司
*. 8JP acceptable form of reciprocity 合理的互惠条件
yO c|*O=]U acceptable rate 适当利率；适当汇率
Fqo&3+J4 acceptance agreement 承兑协议
J2'K?|,m acceptance for honour 参加承兑
90p3V\LO acceptor 承兑人；接受人；受票人
i (0hvV>' acceptor for honour 参加承兑人
BH5 w@ accident insurance 意外保险
H " O$& Accident Insurance Association of Hong Kong 香港意外保险公会
'| &,E#` accident insurance scheme 意外保险计划
f4
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1(C accident year basis 意外年度基准
[g +y_@9s accommodation 通融；贷款
PT+c&5A S accommodation bill 通融票据；空头票据
_e_4Q)z-a accommodation party 汇票代发人
x:qr \Rz account balance 帐户余额；帐户结余
lcCJ?!lsSW account book 帐簿
6%%PP8.F account collected in advance 预收款项
2 % %|fU9 account current book 往来帐簿
[@<G+j account of after-acquired property 事后取得的财产报告
u% xDsT DP account of defaulter 拖欠帐目
qtzFg# account payable 应付帐款
qL3@PSN?| account payee only [A/C payee only] 只可转帐；存入收款人帐户
bK<}0Ja[ account receivable 应收帐款
v~}5u
5 $O account receivable report 应收帐款报表
YwXXXh account statement 结单；帐单；会计财务报表
847 R
account title 帐户名称；会计科目
".E5t@ }?m accountant's report 会计师报告
) \ 4
| Accountant's Report Rules 会计师报告规则
jXWNHIl)@ accounting and auditing procedure 会计与审计程序；会计与核数程序
_W |R;Cz] Accounting Arrangements 《会计安排》
-AC`q/bCD accounting basis 会计基础
6|^0_6_ accounting by Official Receiver 破产管理署署长呈交的帐目
EI \v Accounting Circular 《会计通告》
g#qNHR accounting class 会计类别
P_}/#N{C accounting date 记帐日期；会计结算日期
7b46 t2W< accounting for money 款项核算
y:,9I` aW Accounting Officer 会计主任
sQtf,e|p accounting period 会计报告期；会计期
5DOE3T`^Oc accounting policy 会计政策；会计方针
jN6b*-2
accounting practice 会计惯例
e />:K' { accounting principle 会计准则
{`F1u?l accounting record 会计记录
/W`$yM3 accounting report 会计报告
)\0q_a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ec? V[v
Accounting Society of China 中国会计学会
88g47>{X accounting statement 会计报表
}/p/ pVz accounting system 会计制度；会计系统
\TUE<<?1s accounting transaction 会计事项；帐务交易
?+Q$#pb accounting treatment 会计处理
sB6dp D accounting year 会计年度
~:EW>Fq%i accretion 增值；添加
^ df x~C accrual 应计项目；应累算数目
G?/c/r G accrual basis 应计制；权责发生制
4uUs7T accrual basis accounting 应计制会计；权责发生制会计
<s}|ZnGE accrue 应累算；应计
3 Z1OX]R accrued benefit 应累算利益
W' ep6O accrued charges 应计费用
J$QBI&D accrued cumulative preference share dividend 应累算的累积优先股股息
LN^UC$[tk accrued expenses 应累算费用
{zP#woz2Q accrued interest payable 应付利息；应计未付利息
0[)VO[ accrued interest receivable 应收利息；应计未收利息
!| xZ6KV accrued right 累算权益
4LsHs accruing profit 应累算的利润
5 m7b\Mak accumulated fiscal reserve 累积财政储备
QrC/ssf} accumulated profit 累积利润；滚存溢利
k_?~<vTM accumulated reserve 累积储备
Hbk&6kS accumulation of surplus income 累积收益盈余
;'HF'Z acquired assets 既得资产
XsUUJu CG acquisition 收购；购置；取得
Yj|]Uff8O acquisition cost 购置成本
<uD qYT$6 acquisition expenses 购置费用
LeHiT>aX! acquisition of 100% interest 收购全部股权
Q 0~j$Jc acquisition of control 取得控制权
^.vmF>$+I acquisition of fixed assets 购置固定资产
6>,#
6{?jl acquisition of shell “买壳”
C),7- ? acquisition price 收购价
s <&[ \U act of God 天灾
TsHF
tj9S acting partner 执事合伙人
EgNH8i active market 买卖活跃的市场；交投畅旺的市场；旺市
`G?qY8 active partner 积极参与的合伙人
q (>c`5 active trading 交投活跃
7tgFDLA actual circulation 实际流通
O-PdM`mqW actual cost 实际成本
&g0g]G21*I actual expenditure 实际开支；实际支出
: #$F)]y'\ actual income 实际入息；实际收入；实际收益
J#aVo &.Y actual market 现货市场
^VI,C | actual price 现货价；实际价格
XlkGjjW#/J actual profit 实际利润
0 pN{y}x, actual quotation 实盘；实际价位；实际报价
U =cWmH actual year basis 按实际年度计算
3 SNL5 actuals 实货
a2yE:16o6 actuarial investigation 精算调查
eN/G i< actuarial principle 精算原则
5/M ED}9C( actuarial report 精算师报告
OCnF EX" Actuarial Society of Hong Kong 香港精算学会
0E6lmz`O actuarial valuation 精算师估值
R ri`dmH actuary 精算师
6Cc7 ejt|u ad referendum agreement 暂定协议；有待覆核的协定
DMZ` Sx ad valorem duty 从价税；按值征税
m xJXL":| ad valorem duty system 从价税制
G {b:i8}l ad valorem fee 从价费
)~
z Z'^ ad valorem tariff 从价关税
=g~j=v ,e additional allowance 额外免税额
UFEN y."P additional amount for unexpired risk 未过期风险的额外款额
kdcQw7G additional assessable profit 补加应评税利润
A#DR9Eq additional assessment 补加评税
%0XvJF)s additional commitment 额外承担
S LGW: additional commitment vote 额外承担拨款
?`AGF%zp
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eH
<Jng additional dependent parent allowance 供养父母额外免税额
5v9Vk` 3' additional provision 额外拨款
4 :1)~z additional stamp duty 附加印花税
Mo^`\ /x! additional tax 补加税罚款；补加税款
jN/ j\x' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=;{^" #r\ adjudged bankrupt 被裁定破产
Z]vL%Gg*! adjudicated bankrupt 裁定破产人
/P+q}L % adjudication fee 裁定费；评定印花税额手续费；评估契据费
qn"K9k adjudication of bankruptcy 裁定破产；宣告破产
|J3NR` -R adjudication of insolvency 裁定无力偿还债务
(C S8(C4[ adjusted actual 经调整的实数；调整后的实数
OM:v`<T!z adjusted current assets 经调整的流动资产；调整后的流动资产
3nFt1E
adjusted figure 经调整的数字；调整后的数额
EJm4xkYLj1 adjusted liabilities 经调整的负债；调整后的负债
)q3"t2- adjusted loss 经调整的亏损；调整后的亏损
v01#>,R 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
u7=T(4a adjusted profit 经调整的利润；调整后的利润
YaL]>.;Z:" adjusted surplus 经调整的盈余额；调整后的盈余额
k+1gQru{d adjusted value 经调整的价值；调整后的价值
P`"mM?u adjustment 调整；修订；理算〔保险〕
B8V,)rn adjustment centre 调剂中心
C_->u4 - adjustment lag 调整过程的时间差距；调整时差
usOx= ^?= adjustment mechanism 调整机制
P5?<_x0v4b adjustment of loss 亏损调整
>ttuum12w adjustment process 调整过程；调整程序
*Y vRNHP adjustment range 调整幅度
pn\V +Rg' administered exchange rate 受管制汇率
n%$ &=-Fk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[e e30ELn administration expenses 行政费用
mX\
;oV! administration fee 手续费；行政费
js <Ww$zFW administration in bankruptcy 破产管理
z~N a-N administration order 遗产管理令
N:W9}, administrator 管理人；遗产管理人
>eS$ administrator of the estate 遗产管理人
ZK !A#Jm{ admission of debt 债项承认书
T20VX 8gX admission of proof 接纳债权证明
R^8{bP advance 放贷款项；垫付款项；预支款项；预付款项
[,g~m9 advance account 暂支帐目；预付款帐户
_H\<[-l advance compensation 预付补偿金
3?E}t*/ advance from shareholder 股东垫款
dGkg aC+ advance pending reimbursement 预支以待日后付还
{ p/YCch, advanced economy 先进经济体系
]vo_gKZ advancement 预付；预付财产
G r)-5qh advances warrant 垫款令
$s gH'/> advancing 贷出
T+CajSV adverse balance 逆差
Z[ZDQ o1 adverse exchange 逆汇
g7V_ [R(6 advertisement addressed to shareholders 在报章刊登的致股东通告
<B[G |FY, advice for collection 托收通知书
va,~w(G advice of drawing 提款通知书；汇票通知书
'HaD~pa advice of payment 付款通知
4JO@BV >t Advisory Committee [Securities and Futures Commission]
&]iKr iG 谘询委员会〔证券及期货事务监察委员会〕
$f -hUOuyo Advisory Committee on Diversification 经济多元化谘询委员会
li/aN affidavit 誓章；遗产申报誓章
@8gEH+r affidavit of no receipt 述明无收款的誓章
Lwd V3 vb# affiliate 联号；联营公司；附属公司
u$\a3 yi affiliated company 附属公司；联号；联营公司
"JT;gaEm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n?QZFeI` affordability 负担能力
]P1YHw9 African Development Bank [AfDB] 非洲开发银行
`9 [i79U after-acquired property 事后取得的财产
'uC59X4l after-hours dealing 市后交易
t9u|iTY
f! after-tax profit 税后盈利；税后利润；税后溢利
y0IK,W'&? agency agreement 代理协议
$H*/;`,\[ agency expenses 代理机构的开支
-=5)NH
t agency fee 代理费
?<~ WO? Agency Law 《代理法》
MCnN^ agent 代理人；承销人
p^X^ 1X7 agent of company 公司代理人
=NDOS{($ agent's fee 代理人费；经纪费
pP.'wSj aggregate 总计；总数；总体数字
RE A;x-u* aggregate amount 总款额；总额
KoHGweKl# aggregate assets and liabilities 总体资产与负债
rt!r2dq" aggregate at constant price 按固定价格计算的总体数字
V4K'R2t aggregate demand 总需求
f)6)) aggregate gross position 总持仓量
J8Z0D:5 aggregate limit 总限额
D>kD1B1 aggregate of salaries tax 合计薪俸税
(tCib 4 aggregate performance 总体表现；总体业绩
;j'Daupt;= aggregate supply 总体供应
M_1;$fWq aggregate surplus 总盈余
e7k%6'@ aggregate total 整体总额
O<N#M{kc. aggregate value 总值；合计价值
VLI' aggregated basis 合计基准
KIus/S5
RC aggregated net chargeable income 合计应课税入息实额
a j8Rb& aggregation 合并计算；合计；总和
wN DbHR aggregation of incomes of husband and wife 夫妇入息合并计算
kb #^lO aggregation of property 财产的总和
AsxD}Nw[Z* agio 差价；贴水
o 8S"&O
? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n=!uN u 7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/ QxlGfNZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
r88"#C6E' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p'Bm8=AwD 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~W{ -Q. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q5n`F5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
oF|N O^H agreement for a settlement 授产协议
3W&S.$l agreement for assignment 转让协议
gH7z agreement for sale 售卖协议；买卖协议
APSgnf agreement for sale and purchase 买卖协议
b?VV'{4 agreement for the payment of interest 支付利息协议
Yl({)qK{ agreement for the repayment of money 还款协议
o"+
i&Wp~ agreement of reinsurance 再保险协议
1}g:|Q Agricultural Bank of China 中国农业银行
2<r\/-#pU air passenger departure tax 飞机乘客离境税
9- )qZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@*O?6 > airport tax 机场税
6" QEJ alcohol duty 酒精税
j1U 5~%^ alienation 让与；让渡；转让
PCE4W^ns alimony 生活费；赡养费
OAe#Wf!c All Ordinaries Index [AOI] 所有普通股指数
LU2waq}VA all risks 全险；综合险
p3]Q^KFS All Sales Record for Stock Market 《股票市场成交报告》
;Icixu'O Allied Capital Resources Limited 新联财务有限公司
5<R%H{3j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1W,(\'^R allocation letter 拨款信件
I.V:q!4* allocation of fund 分配款项；预留款项
:b /J\ allocation of profit 利润分配；溢利分配
gv.6h{U t allocation warrant 拨款令
g8pO
Lr' allotment 分配；配股
;JTt 2qQKo allotment notice 股份配售通知；配股通知
X 0$@Ik
allotment of shares 股份分配
kgW @RD| allowable 可获宽免；免税的
q,l)I+ allowable business loss 可扣除的营业亏损
Uems\I0 allowable expenses 可扣税的支出
ejePDgi_[ allowance 免税额；津贴；备抵；准备金
sC7/9</ allowance for debts 债项的免税额
|g&ym Fc allowance for depreciation by wear and tear 耗损折旧免税额
F x#jV\''s allowance for funeral expenses 殡殓费的免税额
P LR0#).n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&|o$=Ad allowance for repairs and outgoings 修葺及支出方面的免税额
*l+Cl%e allowance to debtor 给债务人的津贴
Fo|xzLm9*| alteration of capital 资本更改
jna;0 ) alternate trustee 候补受托人
=$^MQ\S0p amalgamation 合并
!a- b6A a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fZN><3MO> ambit of charges 征税范围；收费范围
uzU{z; amended valuation 经修订的估值
Z" v<0]rN American Commodities Exchange 美国商品交易所
a. %LH b American Express Bank Limited 美国运通银行
fi%r<]@ American Stock Exchange 美国证券交易所
u$*>`Xe6 amortization 摊销
nzsl@1s amount due from banks 存放银行同业的款项
%J7UP4 amount due from banks abroad 存放海外银行同业的款项
ZxHJ< 2oD amount due from holding companies 控股公司欠款
w# y2_ amount due from local banks 存放本港银行同业的款项
gNj7@bX~ amount due to banks 银行同业的存款
SN Y (* amount due to banks abroad 海外银行同业的存款
"v]%3i.*
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D$r
Uid amount due to local banks 本港银行同业的存款
f`$Gz amount due to outport banks 外埠银行同业的存款
ZI13 amount for note issue 发行纸币的款额
6NLW(?]
amount of bond 担保契据的款额
VLvS$0(}Z amount of consideration 代价款额
\
v2H^j/ amount of contribution 供款数额
>lzA]aM$c amount of indebtedness 负债款额
+RDJY(Y$ amount of principal of the loan 贷款本金额
:0~QRc-u amount of rates chargeable 应征差饷数额
\;9W.d1iU amount of share capital 股本额
u=NG6 G amount of sums assured 承保款额
UT ]?;o" amount of variation 变动幅度
-4 Ux,9& amount of vote 拨款数额
/n{1o\ amount payable 应付款额
`=)2<Ca;~@ amount receivable 应收款额
2xxB\J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uh3) 0.nR analysis 分析
[~mGsXV ancillary risk 附属风险
=JO^XwUOo annual account 周年帐目；周年帐目报表；年度决算；年结
AR&:Q4r| annual accounting date 年结日期
:nJgwp()@ annual allowance 每年免税额；年积金；年度津贴；年津
?vtX" Fdz annual balance 年度余额
w=_Jc8/. annual disposable income 每年可动用收入
U~f4e7x*O annual estimates 周年预算
i! H!;z# annual fee 年费
[0@` wZ annual general meeting 周年大会
! fl4" annual growth rate 年增率；每年增长率
6(V
/yn ~ annual long-term supplement 长期个案每年补助金
IApT'QNM annual pensionable emolument 可供计算退休金的年薪
L36Yx7gT< annual report 年报
[
!%R#+o=F Annual Report on the Consumer Price Index 《消费物价指数年报》
4 [2_,9} annual return 周年报表；周年申报表；每年报税表格
K 1#ji*Tp Annual Return Rules 《周年报表规则》
v/Pw9j!r;m annual review of consumer prices 每年消费物价回顾
+s[\g>i annual roll-forward basis 逐年延展方式
WI[:-c v annual salary 年薪
2KJ1V+g@a6 annual statement 年度报表；年度决算表
`N8 7 h" 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>7n~@0 annuitant 年金受益人
]N)D S+V/ annuity 年金
ERMa# L annuity contract 年金合约
kuMKX`_ annuity on human life 人寿年金
/f{ $I antecedent debt 先前的债项
1%~ZRmd e ante-dated cheque 倒填日期支票
Im72Vt: p- anticipated expenditure 预期开支
wa09$4>_w anticipated net profit 预期纯利
KG9t3<-` anticipated revenue 预期收入
zc+@lJy anti-inflation measure 反通货膨胀措施
gwB\<rzG anti-inflationary stance 反通货膨胀立场
Qyh/ed/ apparent deficit 表面赤字
yW7'? apparent financial solvency 表面偿债能力
|zsbW9
W*m apparent partner 表面合伙人
Kuw^qX" application for personal assessment 个人入息课税申请书
o cR dbmS application of fund 资金应用
[3>GGX[Ic application to release as liquidator and to destruct the books of accounts and documents
Nh!_l 申请免除清盘人职务及毁灭帐簿与文件
6z,Dyy]tl appointed actuary 委任精算师
7(k^a)~PL appointed auditor 委任核数师；委任审计师
4`v!Z#e/aX appointed trustee 委任的受托人
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appointer 委任人
+Wn& ,?3^ apportioned pro rata 按比例分摊
Pcd *">v apportionment 分配；分摊
0~WF{_0| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jA(vTR.` apportionment formula 分摊方程式
Ty4S~ClO#' apportionment of estate duty 遗产税的分摊
5]Da{Wmgs appraisal 估价；评估
.IrNa>J~ appreciable growth 可观增长
:z"!k zdJ appreciable impact 显着影响
<, @%*G1- appreciable increase 可观增长
|`rJJ FA appreciation 增值；升值
~W#sTrK appreciation against other currencies 相对其他货币升值
Gwec 4D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@_ygn Nn4R appreciation tax 增值税
ii| ? ; appropriation 拨款；拨用；拨付
s95F#>dr appropriation account 拨款帐目
{,$rkwW Appropriation Bill 拨款法案
4mYCSu14:` appropriation-in-aid system 补助拨款办法
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UO x approved assets 核准资产
epD?K approved basket stock 认可一篮子证券
@ tUoD>f approved budget 核准预算
#Z ,E><t approved charitable donation 认可慈善捐款
+b$S~0n
approved charitable institution 认可慈善机构
47B y`Jh71 approved currency 核准货币；认可货币
QV|>4 ^1D approved estimates 核准预算
1+kE!2b;b approved estimates of expenditure 核准开支预算
mqtg[~dNc approved overseas insurer 核准海外保险人
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Fj2nk+ approved overseas trust company 核准海外信托公司
.8gl< vX approved pooled investment fund 核准汇集投资基金
h) (* q+a approved provident fund scheme 认可公积金计划
!ku X,*}q approved provision 核准拨款
/8yn vhF# approved redeemable share 核准可赎回股份
(nSml,gU approved regional stock 认可地区性证券
,ZE?{G{tuj approved retirement scheme 认可退休金计划
c WAtju?L; approved subordinated loan 核准附属贷款
{=:#S+^ER arbitrage 套戥；套汇；套利
fL*T3[d arbitrageur 套戥者；套汇者
C}}/)BYi arbitrary amount 临时款项
k%'m *T f arrangement 措施；安排；协定
sp9W?IJ 6c arrears 欠款
u_O# @eOc arrears of pay 欠付薪酬
X$?3U! arrears of revenue 逾期未收税款；逾期未收的帐项
=6 r:A<F!n articles of association 组织章程；组织细则；组织章程细则
7N8H)X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J1ON,&[J ascertainment of profit 确定利润
c @(&[/q! "Asia Clear" “亚洲结算系统”
qi[Z,& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.i"W8~<e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Qt>>$3]!! Asian Development Fund [ADF] 亚洲发展基金
? V(^YFzZ Asian dollar bond 亚洲美元债券
Bn?V9TEoO Asian dollar market 亚洲美元市场
zU5Hb2a Asian dollar rate 亚洲美元利率
u eb-2[= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CON0E~" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)Di \_/G asked price 沽盘；喊价；索价；卖方报价
L5fuM]G` assessable income 应评税入息
kyw /LE3$- assessable loss 应评税亏损
A#h /B + assessable profit 应评税利润
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assessable value 应评税值
T )~9Wac assessed profit 估定利润
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assessed value 经评估价值
]B\H ~Kn assessment 评税；评定；估价；评税单
N!&:rK assessment number 评税编号；估价编号
_RkuBOv@e assessment of additional tax 补加税评税
f2I6!_C!+ assessment of performance 业绩评估；实绩评价
{r85l\u)Q\ Assessor 评税主任
TX8<J>x asset price bubbles 资产价格泡沫
cQj-+Tmu asset-backed securities 具资产保证的证券
+/{L#e> assets accretion 资产增值
H1:be.^YP assets and liabilities 资产与负债
6i@\5}m= assets betterment statement 资产递增表；资产改进表
Vy< HA* assets lending 实物放款；有抵押贷款
xG2F! WeF assets of the company passing on the death 死者去世时转移的公司资产
'_P\#7$!MV assets pledged as security for liabilities 用作负债抵押的资产
,zTb<g assets portfolio 资产投资组合
XL}"1lE assets price 资产价格
?`_jFj+<\S assets quality 资产质素
yCz|{=7"j assets realization 资产变现
d 4?d4;{ assets refinancing arrangement 资产再集资安排
RI n9(r assets securitization 资产证券化
FqFapRX66Z assets situated outside Hong Kong 在香港以外地方的资产
K*-@Q0"KM{ assets stripping 削减资产；拆卖资产
$4SzUZ0 assets value 资产值
|J5 =J assignee 承让人
ecJ 6 assignment 转让；转让书；转让契
F/c$v assignment of interest 权益转让
266oTER]v: assignment of letters patent and trade mark 专利证书及商标转让
'T=~jA7SkT assignment of property 物业转让；物业转让书
Y.#:HRtgW assignment right 转让权
p,g1eb|E assignor 转让人
^L4Qbc(vJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
a,t``' c; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bvBHYf:^ associate member 附属会员
>g ll-&;t associated body corporate 相联法人团体
nz.{P@[Qk associated company 相联公司；联属公司
^D^JzEy'?C associated corporation 相联法团
revF;l6->C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%^. %OCX: 公认会计师公会〔英国〕
yL 4 T Association of Futures Exchange Brokers 香港期货经纪协会
|R/.r_x,V? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d)o!5L association of underwriters 承保人组织
IeX^4 rc( assumption of control 接管
(h-*_a}F4 assurance 担保；保险；转易；转易书
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!pP] assurance of interest 权益的转易
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,xWE at 19XX price 按一九ＸＸ年价格计算
/\s}uSW at a discount 按赔价计算；按贴水价格计算；打折扣
SlLw{Yb7\. at a premium 按溢价计算；按升水价格计算
R8ONcG at call 通知付款；按通知
t `'iU$:1f at constant market price 按固定市价计算
4\ c,)U} at constant price 按固定价格计算
owp Wz6 k7 at cost 按成本计算
3-n1 9[zk at current market price 按当时市价计算；按现时市价计算
NSA F4e at current price 按当时价格计算；按现时价格计算
y&[y=0! at factor cost 按要素成本计算；按生产要素成本计算
|! SO G at money-of-the-day price 按付款当日价格计算
LA3<=R] at or better 按指定或较佳价位〔买卖指令〕
|C%Pjl^YkV at par 按面值计算；平价
Scm36sT{ at sight 见票即付
J
T# d(Y at the close 按收市盘
&hIRd,1# at the opening 按开市盘
%6%<?jZ attestation 见证；见证条款
W/ay.I at-the-money option 平价期权
Z=5qX2fy1* attorney 受权人；受托代表人
3-Dt[0%{ attornment 新拥有人承认书
w2O!M!1 attributable profit 可归属利润
98jN)Nl,oD attributable share value 可归属股份价值
xda;
K~w Auckland Stock Exchange 奥克兰证券交易所
W=B"Q
qL auction 拍卖
AwUi+|7r]) auctioneer 拍卖商
RZp cXv audit 审计；核数
<N,) G
|& Audit Commission 审计署
DHC+C4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
f;SC{2 f 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Mp$@`8X` audit review 帐目审查
`p kM N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_M[,! { C audited account 审计帐目；经审计的帐目
{ %v-( audited annual account 经审计的周年帐目
q@5K6yE audited balance sheet 经审计的资产负债表
Y<"7x#AB! auditor 核数师；核数主任；审计师
cV{%^0? D auditor's certificate 核数师证明书；审计师证明书
5v)(8|.M auditor's report 核数师报告；审计师报告
}ov &., vQ Aussie bond 澳元债券
Dq@2-Cv austerity budget 紧缩预算
Z BUArIC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{yU+)t( . Australia All Ordinaries Index 澳洲所有普通股票指数
&5{xXWJK Australian Dollar [AUD] 澳元
mV^Zy Australian Options Market 澳大利亚期权市场
dBV7Te4L Australian Securities Commission 澳洲证券事务监察委员会
F(#rQ_z] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
S\6[EQ65 Australian Stock Exchange 澳大利亚证券交易所
,bE$| x' Austrian Schilling [ATS] 奥地利先令
y;?ie]3G authentication 认证；鉴证
JPM))4YDR authority to purchase 委托购买证；委购书
L(>=BK* authorization 认可；核准；授权；授权书
+z9@:L authorization by direction 指示授权
1=7jz ] t authorization by instruction 指令授权
H y "x authorization by warrant 令状授权
,fIe&zq authorization of unit trust 单位信托的认可
oY~ D g authorized agent 指定代理人
~n')&u{ authorized capital 法定资本
IL /Y c1 authorized clerk 出市员
+ 1IQYa| authorized dealer 认可交易商
YKbCdLQ authorized financial institution 认可财务机构
R1:k23 { authorized fund 认可基金
if;71ZE authorized fund house 获授权的基金公司；认可基金公司
>> Ts ?? authorized institution 认可机构
I]"96'|N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p,pR!qC> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@4(k( authorized insurer 获授权保险人；获认可承保人
gG%V 9eOQ authorized investment 特准投资项目
'1fNBH2 authorized person 获授权人
}0`nvAf authorized representative 获授权代表
wfvU0]wk} authorized share capital 法定股本
depYqYK7G automated quotation system 自动报价系统
; R=.iOn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BG^C9*ZuP 自动交易系统〔香港期货交易所有限公司〕
R .[Z]-X automatic adjustment mechanism 自动调整机制
_{vkX<s automatic adjustment system 自动调整系统
`dMqe\o%! Automatic Clearing House 自动票据交换所
+bK .NcS automatic exchange rates accumulation system 自动化汇率累集系统
^ 5VK> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q {2I_[p automatic teller machine [ATM] 自动柜员机
}ZSQ>8a autopay 自动转帐
@=]~\[e\ available assets 可用资产
~1m2#> available fiscal reserve 现存财政储备
R8L_J6Kpa available profit 可用利润
u JR%0 E7! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U`Jy!x2m average 平均；平均数；海损
XS0xLt= average basic salary 平均基本薪金
w:J rmx average consumer expenditure 平均消费开支；一般消费开支
gw`B "c| average cost 平均成本
Ee1LO#^_6 average cost of land production 增辟土地平均成本
=ItkFjhBc average daily turnover 平均每日成交额
}),w1/#5u8 average daily wage rate 平均每日工资率
=&0wr6 average expenditure pattern 平均开支模式
Bx"7%[ average growth rate 平均增长率
Glq85S average net fixed assets 固定资产平均净值
]nQt>R p_ average of relatives 相对价格平均数
r!P}u average price 平均价格
2>-S-;i average propensity to consume 平均消费倾向；一般消费倾向
o47r<>t average propensity to save 平均储蓄倾向；一般储蓄倾向
RO0>I8c1c average rate 平均率
3Y )PU= average revenue 平均收入；平均收益
S0g'r
!;6 average stock 平均库存；平均存货
aw ?=hXR! average yearly rent 平均年租
=z {JgD/ avoidance of double taxation 避免双重课税
+5 .t. d avoidance of tax 避税
