A:
! B _?_ a A share Ａ股；甲类股份
jW-j+ WGSM abatement of tax 减税；减扣免税额
(SlrV8; ABN AMRO Bank N.V. 荷兰银行
gB?~!J? above-the-line expenditure 线上项目支出；经常预算支出
~CB6+t> above-the-line receipt 线上项目收入；经常预算收入
iEf 6oM ABSA Asia Limited 南非联合亚洲有限公司
Eb<iR)e H= absolute change 绝对数值变更
= ?h x+-' absolute expenditure 实际开支
t $ +46** absolute guideline figure 绝对准则数字
OgTE^W@ absolute interest 绝对权益
Ur]~>- Z absolute order of discharge 绝对破产解除令
]d@@E_s] absolute profit margin 绝对利润幅度
>cPB:kD' absolute value 实值；绝对值
-\`n{$OR absolutely vested interest 绝对既得权益
w*Gv#B9G absorbed cost 已吸收成本；已分摊成本
3 TN?yP) absorption 吸收；分摊；合并
> Rbgg1^]5 absorption rate 吸收率；摊配率；分摊率
YJ`[$0mam ACB Finance Limited 亚洲商业财务有限公司
( |1 $zF+ acceptable form of reciprocity 合理的互惠条件
5M{ DJ/q acceptable rate 适当利率；适当汇率
t;@VsQ8 acceptance agreement 承兑协议
Pb|'f( acceptance for honour 参加承兑
LyB$~wZx~@ acceptor 承兑人；接受人；受票人
| W B<yA1 acceptor for honour 参加承兑人
MKdBqnM(F accident insurance 意外保险
ZN2g( Accident Insurance Association of Hong Kong 香港意外保险公会
X]Emz" accident insurance scheme 意外保险计划
3?vasL accident year basis 意外年度基准
QJ
ueU%| accommodation 通融；贷款
cmIAWFj-)e accommodation bill 通融票据；空头票据
Hiz e
m! accommodation party 汇票代发人
7FVu [Qu account balance 帐户余额；帐户结余
J(\"\ Z account book 帐簿
"b!QE2bRO account collected in advance 预收款项
Lj$yGd K< account current book 往来帐簿
@awaN account of after-acquired property 事后取得的财产报告
_|ucC$* account of defaulter 拖欠帐目
WRJ+l_81 account payable 应付帐款
0O>8DX account payee only [A/C payee only] 只可转帐；存入收款人帐户
Xz=MM0o account receivable 应收帐款
W.ud<OKP90 account receivable report 应收帐款报表
b\ %=mN account statement 结单；帐单；会计财务报表
]rDf3_!m( account title 帐户名称；会计科目
h@72eav3+ accountant's report 会计师报告
S #X$QD Accountant's Report Rules 会计师报告规则
2oAPJUPOJ accounting and auditing procedure 会计与审计程序；会计与核数程序
^ b `}g Accounting Arrangements 《会计安排》
QY 2!.a^q accounting basis 会计基础
sa`7_KB accounting by Official Receiver 破产管理署署长呈交的帐目
KLXv?4! Accounting Circular 《会计通告》
l{4=La{?j accounting class 会计类别
^)b*"o accounting date 记帐日期；会计结算日期
bu RXzSR accounting for money 款项核算
)Xa`LG =| Accounting Officer 会计主任
X9nt;A2TU+ accounting period 会计报告期；会计期
<GShm~XD2 accounting policy 会计政策；会计方针
j8@YoD5o accounting practice 会计惯例
L;xc,"\3 accounting principle 会计准则
u KqN accounting record 会计记录
B:tST( accounting report 会计报告
I C9:&C[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^6 +P&MxM Accounting Society of China 中国会计学会
MjG=6.J|` accounting statement 会计报表
6:B[8otQ accounting system 会计制度；会计系统
#GK&{)$ accounting transaction 会计事项；帐务交易
mqk~Pno|< accounting treatment 会计处理
b^PYA_k-Xn accounting year 会计年度
uj&^W[s accretion 增值；添加
Y.@
v dW accrual 应计项目；应累算数目
7I`e5\ u accrual basis 应计制；权责发生制
q+t*3;X. accrual basis accounting 应计制会计；权责发生制会计
fk P@e3
accrue 应累算；应计
fL"-K accrued benefit 应累算利益
&:8a[C2= accrued charges 应计费用
DJrE[wI accrued cumulative preference share dividend 应累算的累积优先股股息
d>N Elug accrued expenses 应累算费用
!:`QX\Ux accrued interest payable 应付利息；应计未付利息
B{QY-F~ accrued interest receivable 应收利息；应计未收利息
E/LR(d_ accrued right 累算权益
hH {&k> accruing profit 应累算的利润
E$f.&<>T accumulated fiscal reserve 累积财政储备
%\[LM$f{z accumulated profit 累积利润；滚存溢利
^o|igyS9 accumulated reserve 累积储备
/bVU^v o accumulation of surplus income 累积收益盈余
+"T?., acquired assets 既得资产
w*Sl acquisition 收购；购置；取得
Fg Qd7p acquisition cost 购置成本
52K3N^RgR acquisition expenses 购置费用
bWwc2##7jo acquisition of 100% interest 收购全部股权
A[;R_ acquisition of control 取得控制权
(C ,PG jd acquisition of fixed assets 购置固定资产
V?HC\F- acquisition of shell “买壳”
O} QTg acquisition price 收购价
2M=
gpy act of God 天灾
,/|"0$p2x acting partner 执事合伙人
Q9 X_aB0 active market 买卖活跃的市场；交投畅旺的市场；旺市
WU{G_Fqaz active partner 积极参与的合伙人
sBq @W 4 active trading 交投活跃
qJVW :$1q actual circulation 实际流通
<"AP&J'H actual cost 实际成本
J^ryUO o}b actual expenditure 实际开支；实际支出
,S :LhgSP actual income 实际入息；实际收入；实际收益
0NZg[ >H actual market 现货市场
hI;tB6 actual price 现货价；实际价格
kfg9l?R$I< actual profit 实际利润
D>~z{H%\ actual quotation 实盘；实际价位；实际报价
4&r^mGs, actual year basis 按实际年度计算
o{?s\)aBa actuals 实货
1>4'YMdZi actuarial investigation 精算调查
S!2M?}LU actuarial principle 精算原则
G*mk 19Z actuarial report 精算师报告
{Aj}s3v Actuarial Society of Hong Kong 香港精算学会
!tmY _[\ actuarial valuation 精算师估值
QOEcp% 6I} actuary 精算师
x g/3*rL ad referendum agreement 暂定协议；有待覆核的协定
?W9$= ad valorem duty 从价税；按值征税
`K~300-hOb ad valorem duty system 从价税制
;->(hFJt ad valorem fee 从价费
5sEq`P} 5 ad valorem tariff 从价关税
%gJf&A additional allowance 额外免税额
#)hM] =,e additional amount for unexpired risk 未过期风险的额外款额
|JSj<~1 ki additional assessable profit 补加应评税利润
L/"XIMI*Xg additional assessment 补加评税
; a XcGa additional commitment 额外承担
9Rzu0:r., additional commitment vote 额外承担拨款
&2Q 4{i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tV9nC additional dependent parent allowance 供养父母额外免税额
SI*O #K=w additional provision 额外拨款
55 Y BO$
additional stamp duty 附加印花税
{b "V7vn, additional tax 补加税罚款；补加税款
uYhm
F p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{XC# -3O adjudged bankrupt 被裁定破产
SQ]&nDd adjudicated bankrupt 裁定破产人
vR3'B3y adjudication fee 裁定费；评定印花税额手续费；评估契据费
votv rZ= adjudication of bankruptcy 裁定破产；宣告破产
.4^Ep\\ adjudication of insolvency 裁定无力偿还债务
c c*A/lD adjusted actual 经调整的实数；调整后的实数
% /CCh;N# adjusted current assets 经调整的流动资产；调整后的流动资产
't {~#0d= adjusted figure 经调整的数字；调整后的数额
g a? .7F adjusted liabilities 经调整的负债；调整后的负债
>jME
== U0 adjusted loss 经调整的亏损；调整后的亏损
ux& WN , 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
vp 1IYW adjusted profit 经调整的利润；调整后的利润
s6lo11 adjusted surplus 经调整的盈余额；调整后的盈余额
EQ -r adjusted value 经调整的价值；调整后的价值
*@ S:f"i adjustment 调整；修订；理算〔保险〕
"e0$/WQ6J adjustment centre 调剂中心
OySIp[{tJ adjustment lag 调整过程的时间差距；调整时差
Qn ME|j\ adjustment mechanism 调整机制
/=*h\8c~ adjustment of loss 亏损调整
t)=u}t$ adjustment process 调整过程；调整程序
H? Z5ex adjustment range 调整幅度
6FiI\ administered exchange rate 受管制汇率
!0CC &8C`
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HbX>::J8 administration expenses 行政费用
^J< I
Ia4 administration fee 手续费；行政费
WOrz7x administration in bankruptcy 破产管理
)AEJ` xC administration order 遗产管理令
G ?jKm_`L administrator 管理人；遗产管理人
<3m_}
=\ administrator of the estate 遗产管理人
A 7 qyv0F admission of debt 债项承认书
Ya<S/9c admission of proof 接纳债权证明
G< # 9` advance 放贷款项；垫付款项；预支款项；预付款项
}Ry:}) advance account 暂支帐目；预付款帐户
S 4aN7.'Q advance compensation 预付补偿金
[
p$f)' advance from shareholder 股东垫款
$d3al%Uo advance pending reimbursement 预支以待日后付还
GF*8(2h2 advanced economy 先进经济体系
X 9K@mX advancement 预付；预付财产
T
]hVO'z advances warrant 垫款令
/X~l%Xm advancing 贷出
{~_X-g5|] adverse balance 逆差
>k" Z'9 l adverse exchange 逆汇
U$&G_&*0a advertisement addressed to shareholders 在报章刊登的致股东通告
0/S|h"-L advice for collection 托收通知书
;!q _+P advice of drawing 提款通知书；汇票通知书
}A\s`H m advice of payment 付款通知
vxhs 1vh Advisory Committee [Securities and Futures Commission]
7xTgG!>v 谘询委员会〔证券及期货事务监察委员会〕
\
$ ;E, Advisory Committee on Diversification 经济多元化谘询委员会
RZ-=UIf affidavit 誓章；遗产申报誓章
y [:\kI affidavit of no receipt 述明无收款的誓章
ON.C%-T- affiliate 联号；联营公司；附属公司
5R\{& affiliated company 附属公司；联号；联营公司
"j;"\i0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b
R> G%*a affordability 负担能力
"SJp9s 3 African Development Bank [AfDB] 非洲开发银行
[KR|m,QWp after-acquired property 事后取得的财产
FNL[6. !PV after-hours dealing 市后交易
?{[ IS k) after-tax profit 税后盈利；税后利润；税后溢利
M{cF14cQ agency agreement 代理协议
k&wCa<Rs~R agency expenses 代理机构的开支
Z0uo.
H@.N agency fee 代理费
}^U7NZn<" Agency Law 《代理法》
@iwVU]j agent 代理人；承销人
YRa{6*M agent of company 公司代理人
g X75zso agent's fee 代理人费；经纪费
@M-i$
q[4 aggregate 总计；总数；总体数字
xl8=y aggregate amount 总款额；总额
]r GZ aggregate assets and liabilities 总体资产与负债
5Iine n3> aggregate at constant price 按固定价格计算的总体数字
N4]QmRX/j aggregate demand 总需求
Fk=Sx<TX aggregate gross position 总持仓量
q M=
$, s* aggregate limit 总限额
y (@j;Q3(r aggregate of salaries tax 合计薪俸税
ySAkj-< /P aggregate performance 总体表现；总体业绩
:FB-GNd aggregate supply 总体供应
w.Cw)# N aggregate surplus 总盈余
qWX%[i% aggregate total 整体总额
7iMBDkb7 aggregate value 总值；合计价值
Hvq vggfi aggregated basis 合计基准
A#;6~f aggregated net chargeable income 合计应课税入息实额
aO8n\'bv aggregation 合并计算；合计；总和
< %@e<,8 aggregation of incomes of husband and wife 夫妇入息合并计算
HHVCw7r0 aggregation of property 财产的总和
) r2$!(NQ agio 差价；贴水
8T< LNC 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》
;w>Dq em Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$WmB __ 《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》
t|-TG\Q X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{ 9?++G"\ 《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》
;e
Iqxe> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`o/G0~T) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
WK$75G, agreement for a settlement 授产协议
-' : ;0 agreement for assignment 转让协议
ykK21 P,v agreement for sale 售卖协议；买卖协议
H4R qO I agreement for sale and purchase 买卖协议
qLC_p) agreement for the payment of interest 支付利息协议
&! i'Q;q agreement for the repayment of money 还款协议
[bM$n
m agreement of reinsurance 再保险协议
,w-=8>5lrj Agricultural Bank of China 中国农业银行
^u2unZ9BK! air passenger departure tax 飞机乘客离境税
pRR1k? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m8M2k a airport tax 机场税
(bhMo^3/* alcohol duty 酒精税
%G6Q+LMwm alienation 让与；让渡；转让
%!DdjC&5* alimony 生活费；赡养费
A c^hZ.qPz All Ordinaries Index [AOI] 所有普通股指数
N;Hoi8W all risks 全险；综合险
>A&D/k MO All Sales Record for Stock Market 《股票市场成交报告》
@}9*rWJIE Allied Capital Resources Limited 新联财务有限公司
3DjlX* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Wx Pu{N allocation letter 拨款信件
*^[m?3" W allocation of fund 分配款项；预留款项
@yV.Yx"p_ allocation of profit 利润分配；溢利分配
gn 82_ allocation warrant 拨款令
<&w(%<; allotment 分配；配股
zXX =WH allotment notice 股份配售通知；配股通知
kXW5bR allotment of shares 股份分配
CE,0@%6F* allowable 可获宽免；免税的
CgT5sk} allowable business loss 可扣除的营业亏损
&<nj~BL allowable expenses 可扣税的支出
F:$*0! allowance 免税额；津贴；备抵；准备金
2/ o_,k allowance for debts 债项的免税额
^*?mb) allowance for depreciation by wear and tear 耗损折旧免税额
O q3aboAt allowance for funeral expenses 殡殓费的免税额
D[jPz 0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\B/!}Tn; allowance for repairs and outgoings 修葺及支出方面的免税额
zX]4DLl, allowance to debtor 给债务人的津贴
9}-;OJe alteration of capital 资本更改
( JMk0H3u alternate trustee 候补受托人
Gx)U~L$B amalgamation 合并
=;L44.,g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,I|3.4z ambit of charges 征税范围；收费范围
bi{G
:xt amended valuation 经修订的估值
o|7ztpr American Commodities Exchange 美国商品交易所
~K$dQb]) American Express Bank Limited 美国运通银行
3M^s
EaUI American Stock Exchange 美国证券交易所
D9yAq' k$ amortization 摊销
G^1 5V'* amount due from banks 存放银行同业的款项
G/
sRi wL amount due from banks abroad 存放海外银行同业的款项
< @.!\ amount due from holding companies 控股公司欠款
\u4`6EYF ? amount due from local banks 存放本港银行同业的款项
yC&u^{~BC amount due to banks 银行同业的存款
+HDfEo T amount due to banks abroad 海外银行同业的存款
$I0&I[_LzK amount due to holding companies 控股公司存款
M4H~]Ftn amount due to local banks 本港银行同业的存款
r;n^\[Ov0, amount due to outport banks 外埠银行同业的存款
:<p3L!?8y amount for note issue 发行纸币的款额
1S{AGgls5 amount of bond 担保契据的款额
62.)fCQ^ amount of consideration 代价款额
S7B\m v amount of contribution 供款数额
bV xbQ $ amount of indebtedness 负债款额
!kW~s_gUb* amount of principal of the loan 贷款本金额
aM5Hp>'nI amount of rates chargeable 应征差饷数额
L l$,"}0T amount of share capital 股本额
Vq&}i~ amount of sums assured 承保款额
* lo0T93B amount of variation 变动幅度
#i;y[dQ amount of vote 拨款数额
MSqW { amount payable 应付款额
U{,:-R amount receivable 应收款额
4s@oj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ptQCqQ1_d analysis 分析
#1)#W6 h\ ancillary risk 附属风险
4`Ib wg6"B annual account 周年帐目；周年帐目报表；年度决算；年结
V=d~}PJ> annual accounting date 年结日期
<D`VFSEJ annual allowance 每年免税额；年积金；年度津贴；年津
|=u
}1G? annual balance 年度余额
0n/+X[%Ti annual disposable income 每年可动用收入
;$Pjl8\ annual estimates 周年预算
d~abWBgC` annual fee 年费
\x=j annual general meeting 周年大会
% <1&\5f<5 annual growth rate 年增率；每年增长率
cj;k{ Moc annual long-term supplement 长期个案每年补助金
$Wn!vbL annual pensionable emolument 可供计算退休金的年薪
@
JfQ}` annual report 年报
'O^<i`8U] Annual Report on the Consumer Price Index 《消费物价指数年报》
*";O_ :C! annual return 周年报表；周年申报表；每年报税表格
[QDM_ n Annual Return Rules 《周年报表规则》
a{
p1Yy-] annual review of consumer prices 每年消费物价回顾
X ..<U}e annual roll-forward basis 逐年延展方式
{> Yna"p annual salary 年薪
DCP
B9:u annual statement 年度报表；年度决算表
Lk lD^AJA 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
Uz_OUTFM annuitant 年金受益人
G,X> f? annuity 年金
2cQG2N2* annuity contract 年金合约
,p' ;Xg6ez annuity on human life 人寿年金
ubs>(\`q" antecedent debt 先前的债项
s}lp^Uh= ante-dated cheque 倒填日期支票
+.J/7 gD anticipated expenditure 预期开支
=#T3p9 anticipated net profit 预期纯利
(`"87Xomnn anticipated revenue 预期收入
U|~IJU3- anti-inflation measure 反通货膨胀措施
;q33t% j anti-inflationary stance 反通货膨胀立场
Sa9p#OQ apparent deficit 表面赤字
kInU,/R* apparent financial solvency 表面偿债能力
kXN8hU}iq apparent partner 表面合伙人
R ~? 9 + application for personal assessment 个人入息课税申请书
yvCX
is application of fund 资金应用
\AOHZ r application to release as liquidator and to destruct the books of accounts and documents
\R[f< K% 申请免除清盘人职务及毁灭帐簿与文件
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^IFBJ appointed actuary 委任精算师
K3^2;j1F Q appointed auditor 委任核数师；委任审计师
LEd@""h appointed trustee 委任的受托人
_ SJ Fuv/ appointer 委任人
G-[.BWQ apportioned pro rata 按比例分摊
'FM _5`& apportionment 分配；分摊
pGcijD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lob C G apportionment formula 分摊方程式
>@0U B@ apportionment of estate duty 遗产税的分摊
9jI5bi) appraisal 估价；评估
b ^q%p 1 appreciable growth 可观增长
`^d f la appreciable impact 显着影响
RjxFlKs8 appreciable increase 可观增长
P T H'-G appreciation 增值；升值
-\&b&; _ appreciation against other currencies 相对其他货币升值
LMRq.wxbbB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J-ErG! appreciation tax 增值税
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appropriation 拨款；拨用；拨付
T4Io+b8 $ appropriation account 拨款帐目
$u c mE Appropriation Bill 拨款法案
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V~O@JP appropriation-in-aid system 补助拨款办法
si1Szmx, approved assets 核准资产
PouWRGS_ approved basket stock 认可一篮子证券
2gJkpf9JN approved budget 核准预算
(mgv:<c;BA approved charitable donation 认可慈善捐款
QV>hQ]L approved charitable institution 认可慈善机构
XP(fWRT1 approved currency 核准货币；认可货币
\:jJ{bl^A approved estimates 核准预算
`zOn(6 B;U approved estimates of expenditure 核准开支预算
-Mzm~@_s] approved overseas insurer 核准海外保险人
,In}be$: approved overseas trust company 核准海外信托公司
[j 'lB approved pooled investment fund 核准汇集投资基金
(5GjtFojY| approved provident fund scheme 认可公积金计划
" +A8w approved provision 核准拨款
om{aws; approved redeemable share 核准可赎回股份
o&RNpP* approved regional stock 认可地区性证券
9'0v]ar approved retirement scheme 认可退休金计划
!'(QF9%Q approved subordinated loan 核准附属贷款
-eFq^KP2 arbitrage 套戥；套汇；套利
ebiOR1)sN arbitrageur 套戥者；套汇者
R6`,}<A]@ arbitrary amount 临时款项
4tlLh`-8 arrangement 措施；安排；协定
$bF3 v=u` arrears 欠款
)sLXtV)nm6 arrears of pay 欠付薪酬
l pnPd{kE arrears of revenue 逾期未收税款；逾期未收的帐项
BM[jF=0 articles of association 组织章程；组织细则；组织章程细则
o)+Uyl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q tl!f ascertainment of profit 确定利润
h| N!U/(U "Asia Clear" “亚洲结算系统”
W[qQDn!r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C zxF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y Dw#V`Y^M Asian Development Fund [ADF] 亚洲发展基金
;:aCZ8e Asian dollar bond 亚洲美元债券
Su]p6B Asian dollar market 亚洲美元市场
J0 UF( Asian dollar rate 亚洲美元利率
O^r,H,3S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j[|mC;y. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~m &q@ms& asked price 沽盘；喊价；索价；卖方报价
/-Y.A<ieN8 assessable income 应评税入息
7gQ 2dp assessable loss 应评税亏损
#\&64 assessable profit 应评税利润
2}6StmE } assessable value 应评税值
^q\9HBHT assessed profit 估定利润
K?6#jT6# assessed value 经评估价值
N*'d]P2P`J assessment 评税；评定；估价；评税单
Eb89B%L62G assessment number 评税编号；估价编号
HME`7 dw? assessment of additional tax 补加税评税
) KKmV6>b assessment of performance 业绩评估；实绩评价
B`?5G\7L Assessor 评税主任
>#|%y>g .o asset price bubbles 资产价格泡沫
P vW ~EJ asset-backed securities 具资产保证的证券
cm`x;[e6l assets accretion 资产增值
F!cRx%R assets and liabilities 资产与负债
Z`x*Igf8 assets betterment statement 资产递增表；资产改进表
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qy assets lending 实物放款；有抵押贷款
)26_7.| assets of the company passing on the death 死者去世时转移的公司资产
kz^?!l)X0 assets pledged as security for liabilities 用作负债抵押的资产
6XI$ o,{ assets portfolio 资产投资组合
C/YjMYwKgv assets price 资产价格
k mM - >v assets quality 资产质素
C n.x:I@r assets realization 资产变现
:ywm 4) assets refinancing arrangement 资产再集资安排
9Bi{X_.9 assets securitization 资产证券化
;mSJZYnT assets situated outside Hong Kong 在香港以外地方的资产
L)3JTNiB assets stripping 削减资产；拆卖资产
^ ^k]2oG assets value 资产值
}o7"2 h ht assignee 承让人
d[y(u<Vl assignment 转让；转让书；转让契
nZ/pi$7 assignment of interest 权益转让
H",q-.! assignment of letters patent and trade mark 专利证书及商标转让
Mb'Tx assignment of property 物业转让；物业转让书
wg=-&- assignment right 转让权
b|nh4g assignor 转让人
Mcqym8,q|3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
:NXM.@jJ=" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%<@x(q associate member 附属会员
/yFs$t >9 associated body corporate 相联法人团体
aS&,$sR associated company 相联公司；联属公司
N.? )s.D( associated corporation 相联法团
hi^t zpy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e#s-MK-Q 公认会计师公会〔英国〕
ab^>_xD< Association of Futures Exchange Brokers 香港期货经纪协会
'L8B"5|> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
rf YFS96 association of underwriters 承保人组织
&nfGRb assumption of control 接管
L[O.]2 assurance 担保；保险；转易；转易书
-HUlB|Q8 r assurance of interest 权益的转易
;0-Y), at 19XX price 按一九ＸＸ年价格计算
/s "Lsbe at a discount 按赔价计算；按贴水价格计算；打折扣
S(Q=2Y at a premium 按溢价计算；按升水价格计算
Qb?e A at call 通知付款；按通知
st wxF?\NS at constant market price 按固定市价计算
1hW"#>f7 at constant price 按固定价格计算
M7\yEi"* at cost 按成本计算
MT{ovDA]. at current market price 按当时市价计算；按现时市价计算
yR[htD` at current price 按当时价格计算；按现时价格计算
d'2q~ at factor cost 按要素成本计算；按生产要素成本计算
_!E)a at money-of-the-day price 按付款当日价格计算
/Bp5^(s at or better 按指定或较佳价位〔买卖指令〕
^e(*{K;8 at par 按面值计算；平价
5?XIp6%x at sight 见票即付
D \k'Eez at the close 按收市盘
mcq.*at at the opening 按开市盘
;ji[ "b attestation 见证；见证条款
PiF &0; at-the-money option 平价期权
agj_l}=gO attorney 受权人；受托代表人
I:edLg1T attornment 新拥有人承认书
XY!0yAK(! attributable profit 可归属利润
%IK[d#HO attributable share value 可归属股份价值
Yqb3g(0 Auckland Stock Exchange 奥克兰证券交易所
)=%TIkeF auction 拍卖
!M;><b}=5 auctioneer 拍卖商
>wf.C% audit 审计；核数
Uq^-km#a Audit Commission 审计署
1 i/&t[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
UB,: won 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〕
a}[ 1*_G audit review 帐目审查
@k3xk1* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]h?p3T$h audited account 审计帐目；经审计的帐目
N^%7 audited annual account 经审计的周年帐目
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r# audited balance sheet 经审计的资产负债表
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U auditor 核数师；核数主任；审计师
aM|;3j1p auditor's certificate 核数师证明书；审计师证明书
+\U#:gmw auditor's report 核数师报告；审计师报告
Z!2%{HQ=q Aussie bond 澳元债券
H& !? c5 austerity budget 紧缩预算
=p d#U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZiaHL pk Australia All Ordinaries Index 澳洲所有普通股票指数
0YO/G1O& Australian Dollar [AUD] 澳元
Cnv?0to2l Australian Options Market 澳大利亚期权市场
^]X\boWlI Australian Securities Commission 澳洲证券事务监察委员会
' ?uwUBi Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q.!<GqSgb Australian Stock Exchange 澳大利亚证券交易所
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,-V; Austrian Schilling [ATS] 奥地利先令
ph>0?Z =bn authentication 认证；鉴证
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4C authority to purchase 委托购买证；委购书
X{ f#kB]w authorization 认可；核准；授权；授权书
L&hv:+3N authorization by direction 指示授权
AY Ge`{ authorization by instruction 指令授权
Mq 52B_ authorization by warrant 令状授权
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CM authorization of unit trust 单位信托的认可
,racmxnv authorized agent 指定代理人
kV:T2}]|H authorized capital 法定资本
UZx8ozv' authorized clerk 出市员
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wZU authorized dealer 认可交易商
#D-Ttla authorized financial institution 认可财务机构
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0 p authorized fund 认可基金
^=[b]*V authorized fund house 获授权的基金公司；认可基金公司
'nN'bVl/ authorized institution 认可机构
D.*o^{w| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k nljc^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u{ 5+hZ authorized insurer 获授权保险人；获认可承保人
xl ,(=L] authorized investment 特准投资项目
%gEgp Jd authorized person 获授权人
";;Nc>-Y authorized representative 获授权代表
v@Qfx V2 authorized share capital 法定股本
@G ^m+- automated quotation system 自动报价系统
Hv-f :P O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OE=.@Ry" 自动交易系统〔香港期货交易所有限公司〕
2Z +:^5 automatic adjustment mechanism 自动调整机制
f"R'Q|7D automatic adjustment system 自动调整系统
(O"-6`w[ Automatic Clearing House 自动票据交换所
^NXxMC( e+ automatic exchange rates accumulation system 自动化汇率累集系统
]h%~'8g, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+;bP.[Z automatic teller machine [ATM] 自动柜员机
B3& C =*y autopay 自动转帐
{ep.So6 available assets 可用资产
X.e ocy available fiscal reserve 现存财政储备
?,w9e| available profit 可用利润
}~Ir & Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
97vQM average 平均；平均数；海损
S! h=HE average basic salary 平均基本薪金
K)W:@,* average consumer expenditure 平均消费开支；一般消费开支
ZKt`>KZ average cost 平均成本
!OV+=Rwdx average cost of land production 增辟土地平均成本
e#!p6+#" average daily turnover 平均每日成交额
2?@Ozr2Uh average daily wage rate 平均每日工资率
X x1e SX average expenditure pattern 平均开支模式
t&Jrchk average growth rate 平均增长率
7gE/g`"# average net fixed assets 固定资产平均净值
#=,c8" O average of relatives 相对价格平均数
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bm average price 平均价格
y' C average propensity to consume 平均消费倾向；一般消费倾向
DLPg0>;jl average propensity to save 平均储蓄倾向；一般储蓄倾向
)6{,y{ 5! average rate 平均率
x9\]C' *sO average revenue 平均收入；平均收益
={\9-JJhE average stock 平均库存；平均存货
4 }NCdGD average yearly rent 平均年租
+}iuTqu5 avoidance of double taxation 避免双重课税
tH V+#3h avoidance of tax 避税
