A:
"EE (O9q A share Ａ股；甲类股份
RS@G.| abatement of tax 减税；减扣免税额
SQ'%a-Mct ABN AMRO Bank N.V. 荷兰银行
9 aK U}y above-the-line expenditure 线上项目支出；经常预算支出
QB ;TQZ above-the-line receipt 线上项目收入；经常预算收入
yf4 i!~ ABSA Asia Limited 南非联合亚洲有限公司
Zb'a+8[ absolute change 绝对数值变更
H;ujB \+ absolute expenditure 实际开支
j8^zE,Z absolute guideline figure 绝对准则数字
m8+
EMBl absolute interest 绝对权益
}?HWUAL\ absolute order of discharge 绝对破产解除令
A-rj: k! absolute profit margin 绝对利润幅度
,-DU)&dF absolute value 实值；绝对值
!\'HKk~V absolutely vested interest 绝对既得权益
xl,6O!aR absorbed cost 已吸收成本；已分摊成本
j zwHb'4B3 absorption 吸收；分摊；合并
aN!,\D absorption rate 吸收率；摊配率；分摊率
,kl``w|1M ACB Finance Limited 亚洲商业财务有限公司
*)vy%\ acceptable form of reciprocity 合理的互惠条件
R0|4KT-i acceptable rate 适当利率；适当汇率
BA8!NR| acceptance agreement 承兑协议
=F5 zU5`i acceptance for honour 参加承兑
+4Q 1s?` acceptor 承兑人；接受人；受票人
7g%\+%F
I acceptor for honour 参加承兑人
nHU}OGzW accident insurance 意外保险
E!>MJlA:k6 Accident Insurance Association of Hong Kong 香港意外保险公会
\!%~( FM accident insurance scheme 意外保险计划
%MEWw accident year basis 意外年度基准
+"|TPKas accommodation 通融；贷款
<)"i' v $ accommodation bill 通融票据；空头票据
^ ),;`YXZ accommodation party 汇票代发人
_ x$\ E account balance 帐户余额；帐户结余
}FX :sa?5 account book 帐簿
fUOQ(BGp account collected in advance 预收款项
HYZp= *eb account current book 往来帐簿
S>Gb
Jt(] account of after-acquired property 事后取得的财产报告
d@tNlFfS account of defaulter 拖欠帐目
Q!I><u account payable 应付帐款
j(M.7Z7^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Bw9O)++ account receivable 应收帐款
c4s,T"H account receivable report 应收帐款报表
H;[?8h( account statement 结单；帐单；会计财务报表
=Q6J Xp account title 帐户名称；会计科目
y I[kaH"J accountant's report 会计师报告
9! yDZ<s Accountant's Report Rules 会计师报告规则
BL-7r=Z accounting and auditing procedure 会计与审计程序；会计与核数程序
6_:KFqc W Accounting Arrangements 《会计安排》
w{4#Q[ accounting basis 会计基础
i RM ?_| accounting by Official Receiver 破产管理署署长呈交的帐目
&v feBth Accounting Circular 《会计通告》
?=HoU3 accounting class 会计类别
J0o,ZH9 accounting date 记帐日期；会计结算日期
p4 $4;) accounting for money 款项核算
3{TE6&HIa Accounting Officer 会计主任
zy|h1 .gd accounting period 会计报告期；会计期
qa4j>; accounting policy 会计政策；会计方针
hZ')<@hNP accounting practice 会计惯例
pr1kYMrqri accounting principle 会计准则
\FnR'ne accounting record 会计记录
nj-LG!"a accounting report 会计报告
1KjzKFnb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
omT^jh Accounting Society of China 中国会计学会
r?pN-x$M= accounting statement 会计报表
3-)R' accounting system 会计制度；会计系统
gf^y3F[\ accounting transaction 会计事项；帐务交易
c(!pcB8 accounting treatment 会计处理
q 2;CvoF accounting year 会计年度
6 LqF*$+$` accretion 增值；添加
t"5ZYa accrual 应计项目；应累算数目
BHU=TK@ GR accrual basis 应计制；权责发生制
i8#:y`ai accrual basis accounting 应计制会计；权责发生制会计
Ql,WKoj* accrue 应累算；应计
v|@EuN14< accrued benefit 应累算利益
jY ;Hdb'' accrued charges 应计费用
$^YHyfh accrued cumulative preference share dividend 应累算的累积优先股股息
S8C} C# accrued expenses 应累算费用
E/gfX
accrued interest payable 应付利息；应计未付利息
o?I`n*u"X accrued interest receivable 应收利息；应计未收利息
8:Dkf v accrued right 累算权益
J?1Eh14KZ accruing profit 应累算的利润
*|g l1S accumulated fiscal reserve 累积财政储备
P~PM $e accumulated profit 累积利润；滚存溢利
f9O_M1=|lo accumulated reserve 累积储备
bP%X^q~]A accumulation of surplus income 累积收益盈余
ucJ8l(?Qc acquired assets 既得资产
L^2wEF acquisition 收购；购置；取得
hI*6f3Vn(n acquisition cost 购置成本
'u_j5 acquisition expenses 购置费用
4~hP25q acquisition of 100% interest 收购全部股权
={jj'X9 acquisition of control 取得控制权
5D mSgP: acquisition of fixed assets 购置固定资产
cs4IO
O $ acquisition of shell “买壳”
}|j#C[ acquisition price 收购价
G{zxP%[E act of God 天灾
_*xY>?Aq acting partner 执事合伙人
y`cL3
xr4R active market 买卖活跃的市场；交投畅旺的市场；旺市
VmZDU(M active partner 积极参与的合伙人
OD?y active trading 交投活跃
?Iag-g9#=m actual circulation 实际流通
j#YVv c% actual cost 实际成本
V}JBv$+ko actual expenditure 实际开支；实际支出
PeSTUR& actual income 实际入息；实际收入；实际收益
Vw`%|x"Xz actual market 现货市场
th5UzpB4 actual price 现货价；实际价格
*r|1 3|k actual profit 实际利润
#fXy4iL l actual quotation 实盘；实际价位；实际报价
%2^V.`0T actual year basis 按实际年度计算
K1o&(;l8G actuals 实货
"5<YN# actuarial investigation 精算调查
:zpT Gk8Z actuarial principle 精算原则
M" $g*j actuarial report 精算师报告
IU"8.(;o Actuarial Society of Hong Kong 香港精算学会
ly@%1 actuarial valuation 精算师估值
x6vkd%fCj actuary 精算师
R?J8#JPXD ad referendum agreement 暂定协议；有待覆核的协定
{@PZlQg ad valorem duty 从价税；按值征税
;)ERxMun ad valorem duty system 从价税制
sGa " ad valorem fee 从价费
Vq^b_^ ad valorem tariff 从价关税
yP34h*0B additional allowance 额外免税额
v7@ *dg additional amount for unexpired risk 未过期风险的额外款额
ciW;sK8 additional assessable profit 补加应评税利润
d-gcXaA-8 additional assessment 补加评税
SUL\|z`5 additional commitment 额外承担
oq (W| additional commitment vote 额外承担拨款
nd5.Py$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2\F'So additional dependent parent allowance 供养父母额外免税额
[lz H%0
V additional provision 额外拨款
AR
g]GV/L additional stamp duty 附加印花税
<d{>[R) additional tax 补加税罚款；补加税款
ZR8y9mx2" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V-"#Kf9 adjudged bankrupt 被裁定破产
!.O;SG adjudicated bankrupt 裁定破产人
%PPkT]~\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
2Ic)]6z
R adjudication of bankruptcy 裁定破产；宣告破产
CYM>4C~>JW adjudication of insolvency 裁定无力偿还债务
e'fo^XQn[ adjusted actual 经调整的实数；调整后的实数
6 I43a1[s adjusted current assets 经调整的流动资产；调整后的流动资产
cq/@ng*o adjusted figure 经调整的数字；调整后的数额
R0F&!y !B adjusted liabilities 经调整的负债；调整后的负债
*~.'lE%[U adjusted loss 经调整的亏损；调整后的亏损
~ x J#NC+ 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
CU/Id`"tW adjusted profit 经调整的利润；调整后的利润
1`Uu;mz adjusted surplus 经调整的盈余额；调整后的盈余额
WI SK-z adjusted value 经调整的价值；调整后的价值
~SXqhX-` adjustment 调整；修订；理算〔保险〕
\8k4v#wH adjustment centre 调剂中心
C]3^:b+ adjustment lag 调整过程的时间差距；调整时差
5{-54mwo adjustment mechanism 调整机制
&0+Ba[Z ^ adjustment of loss 亏损调整
gGs"i]c adjustment process 调整过程；调整程序
ifmX<'(9 A adjustment range 调整幅度
*#GX~3A administered exchange rate 受管制汇率
D H.CAV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FQ/z,it_i administration expenses 行政费用
i{r[zA]$ administration fee 手续费；行政费
Z,>owoP4 administration in bankruptcy 破产管理
(T .j3@Ko administration order 遗产管理令
ixqvX4vv,B administrator 管理人；遗产管理人
|WgFLF~k administrator of the estate 遗产管理人
a24(9(yh admission of debt 债项承认书
+;q` A 1 admission of proof 接纳债权证明
/KlSI<T@ advance 放贷款项；垫付款项；预支款项；预付款项
) 1 <GSr9 advance account 暂支帐目；预付款帐户
oF s )UR advance compensation 预付补偿金
xzf/W+.>. advance from shareholder 股东垫款
~e5E%bXxC advance pending reimbursement 预支以待日后付还
O1oh,~W advanced economy 先进经济体系
t *-_M G advancement 预付；预付财产
Yv[<c!\
advances warrant 垫款令
w4RtIDW: advancing 贷出
r\ q|DZ7 adverse balance 逆差
i1Y< [s adverse exchange 逆汇
o%$R`; advertisement addressed to shareholders 在报章刊登的致股东通告
p`'3Il3 advice for collection 托收通知书
)0=H)k0 advice of drawing 提款通知书；汇票通知书
]zI*}(adu advice of payment 付款通知
;NGSJfn Advisory Committee [Securities and Futures Commission]
66po SZR@ 谘询委员会〔证券及期货事务监察委员会〕
k?_ uv Advisory Committee on Diversification 经济多元化谘询委员会
k:&B
b " affidavit 誓章；遗产申报誓章
]'z 5%' affidavit of no receipt 述明无收款的誓章
`a@YbuLd affiliate 联号；联营公司；附属公司
];QX&";Z affiliated company 附属公司；联号；联营公司
+t(Gt0+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!{A#\~, affordability 负担能力
l4^MYwFR{O African Development Bank [AfDB] 非洲开发银行
:6Gf@Z&+ after-acquired property 事后取得的财产
iq5-eJmq after-hours dealing 市后交易
W Qe Q`pM after-tax profit 税后盈利；税后利润；税后溢利
~le:4qaX agency agreement 代理协议
880T'5}S
: agency expenses 代理机构的开支
%~N| RSec agency fee 代理费
\M*c3\&~,e Agency Law 《代理法》
gi8f)MNP?~ agent 代理人；承销人
f;b f R&v agent of company 公司代理人
5+/XO>P1m| agent's fee 代理人费；经纪费
:]8!G- Z aggregate 总计；总数；总体数字
2HDWlUTNVO aggregate amount 总款额；总额
yz%o?%@ aggregate assets and liabilities 总体资产与负债
Yb'%J@T} aggregate at constant price 按固定价格计算的总体数字
v/,,z+%- aggregate demand 总需求
"[CR5q9Pr aggregate gross position 总持仓量
Q776cj^L aggregate limit 总限额
&E-q(3- aggregate of salaries tax 合计薪俸税
pc;`Fz/`7 aggregate performance 总体表现；总体业绩
)t$-/8 aggregate supply 总体供应
U< "k - aggregate surplus 总盈余
cfHtUv aggregate total 整体总额
VzWH9%w aggregate value 总值；合计价值
'.7E R aggregated basis 合计基准
W'v
o? aggregated net chargeable income 合计应课税入息实额
RVr5^l;" aggregation 合并计算；合计；总和
1\/^X>@W{ aggregation of incomes of husband and wife 夫妇入息合并计算
*tl; 0<n aggregation of property 财产的总和
",S146Y+ agio 差价；贴水
~@"H\):/ 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》
5W09>C>OC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u_Xp\RJ 《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》
id>2G
%Tx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Crezo ? 《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》
1#|qT7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W O'nW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
QF$s([ agreement for a settlement 授产协议
(?[%u0%_ agreement for assignment 转让协议
_I0=a @3 agreement for sale 售卖协议；买卖协议
+O7GgySx agreement for sale and purchase 买卖协议
HzAw
rC agreement for the payment of interest 支付利息协议
S |m|ulB agreement for the repayment of money 还款协议
P o\d! agreement of reinsurance 再保险协议
V" KuwM Agricultural Bank of China 中国农业银行
`F_R J.g*p air passenger departure tax 飞机乘客离境税
Y 9BKd78Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+[[^W;<.l airport tax 机场税
R'^J#" [ alcohol duty 酒精税
eo&G@zwN alienation 让与；让渡；转让
$kxu- alimony 生活费；赡养费
j$P`/-N All Ordinaries Index [AOI] 所有普通股指数
$@~s O0q all risks 全险；综合险
L$@qEsO All Sales Record for Stock Market 《股票市场成交报告》
,]tMZ?n8 Allied Capital Resources Limited 新联财务有限公司
9x#T j/5% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.cr<.Ov allocation letter 拨款信件
e[db?f 2! allocation of fund 分配款项；预留款项
9dva]$^:*1 allocation of profit 利润分配；溢利分配
}eSrJgF4M allocation warrant 拨款令
&3\3wcZ,q allotment 分配；配股
~eXI}KhBw6 allotment notice 股份配售通知；配股通知
$?DEO[p. allotment of shares 股份分配
,2mq}u>WU allowable 可获宽免；免税的
n/ % M9osF allowable business loss 可扣除的营业亏损
q<cxmo0S allowable expenses 可扣税的支出
Q3[nS(#Z/= allowance 免税额；津贴；备抵；准备金
r%`3*<ALV) allowance for debts 债项的免税额
D@m3bsMwe allowance for depreciation by wear and tear 耗损折旧免税额
!^Q4ZL,- allowance for funeral expenses 殡殓费的免税额
;Ao`yC2(v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sRC?l_n; allowance for repairs and outgoings 修葺及支出方面的免税额
S) ` @)sr allowance to debtor 给债务人的津贴
qCm8R@ alteration of capital 资本更改
VwT&A9&{8 alternate trustee 候补受托人
.RWq!Z=)3 amalgamation 合并
_D8:p>= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_TbvQ Y ambit of charges 征税范围；收费范围
RG_6&
A amended valuation 经修订的估值
}5}#QHF American Commodities Exchange 美国商品交易所
}-p-( American Express Bank Limited 美国运通银行
#r@>.S=U] American Stock Exchange 美国证券交易所
.i1|U8" X amortization 摊销
88l{M[B2 amount due from banks 存放银行同业的款项
p\tA&>3- amount due from banks abroad 存放海外银行同业的款项
.+5;AtN amount due from holding companies 控股公司欠款
hSaw)g`w amount due from local banks 存放本港银行同业的款项
CJ6v S amount due to banks 银行同业的存款
%U9f`qE amount due to banks abroad 海外银行同业的存款
+a^0Q
F-7 amount due to holding companies 控股公司存款
1+xi1w}3a amount due to local banks 本港银行同业的存款
[=>[ 2Ty amount due to outport banks 外埠银行同业的存款
4H`B]Zt7 amount for note issue 发行纸币的款额
HC|
]Au amount of bond 担保契据的款额
w]US- 7 amount of consideration 代价款额
VYQ]?XF3i amount of contribution 供款数额
5L,q,kVS amount of indebtedness 负债款额
S~^]ib0 amount of principal of the loan 贷款本金额
/&5 :v%L amount of rates chargeable 应征差饷数额
N"zl7 .E amount of share capital 股本额
L8KaK amount of sums assured 承保款额
CUj$ <ay= amount of variation 变动幅度
u |(Iu}sE= amount of vote 拨款数额
b\H,+|i K amount payable 应付款额
9jllW[`2F amount receivable 应收款额
\\Nt^j3qR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0RN 7hpf&` analysis 分析
J5}?<Dd: ancillary risk 附属风险
Z*. rv t annual account 周年帐目；周年帐目报表；年度决算；年结
Q>TNzh annual accounting date 年结日期
! )(To annual allowance 每年免税额；年积金；年度津贴；年津
,t39~ w annual balance 年度余额
Sb`SJ):x annual disposable income 每年可动用收入
fd gjTX annual estimates 周年预算
BipD8`a annual fee 年费
e H%i 8a annual general meeting 周年大会
y_T%xWK5 annual growth rate 年增率；每年增长率
h@Ix9!?+ annual long-term supplement 长期个案每年补助金
jgBJs^JgYG annual pensionable emolument 可供计算退休金的年薪
n%6=w9.%c annual report 年报
H^g&e$d0 Annual Report on the Consumer Price Index 《消费物价指数年报》
Vr #o]v annual return 周年报表；周年申报表；每年报税表格
7/dp_I}cO Annual Return Rules 《周年报表规则》
b6'ZVB annual review of consumer prices 每年消费物价回顾
afjEN
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\<\147&)r annual salary 年薪
x #t?` annual statement 年度报表；年度决算表
;ih;8 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
sfsK[c5bm annuitant 年金受益人
9-y<= ) annuity 年金
Xet}
J@C annuity contract 年金合约
T^Hq 5Oy annuity on human life 人寿年金
?]>;Wr antecedent debt 先前的债项
R_#k^ P^ ante-dated cheque 倒填日期支票
,n$HTWa@0 anticipated expenditure 预期开支
9<5ii anticipated net profit 预期纯利
h#u k-7 anticipated revenue 预期收入
Cm-dos anti-inflation measure 反通货膨胀措施
h2
>a_0" anti-inflationary stance 反通货膨胀立场
1JZhcfG apparent deficit 表面赤字
zvT8r(<n} apparent financial solvency 表面偿债能力
Srrzj-9^)K apparent partner 表面合伙人
tNxKpA |F application for personal assessment 个人入息课税申请书
v5.KCc}" application of fund 资金应用
DK#Tr: 7 application to release as liquidator and to destruct the books of accounts and documents
QV _a M2 申请免除清盘人职务及毁灭帐簿与文件
_w7yfZLv+ appointed actuary 委任精算师
*?o 'sTH appointed auditor 委任核数师；委任审计师
i$H9~tPs appointed trustee 委任的受托人
'acCnn' appointer 委任人
la`f@~Bbr1 apportioned pro rata 按比例分摊
vh^?M#\ apportionment 分配；分摊
, +FiP{` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+aOX{1 w apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
8[oZ>7LMzC appraisal 估价；评估
!)FKF7' appreciable growth 可观增长
J$,bsMIX appreciable impact 显着影响
]MB6++.e appreciable increase 可观增长
J n'SGR appreciation 增值；升值
u`u{\
xN9 appreciation against other currencies 相对其他货币升值
^h"@OEga? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c`7 dNx appreciation tax 增值税
PsN_ c [+ appropriation 拨款；拨用；拨付
qrc ir-+ appropriation account 拨款帐目
V|pO";%>, Appropriation Bill 拨款法案
Q=^TKsu appropriation-in-aid system 补助拨款办法
O66b^*=N}x approved assets 核准资产
n^/)T3m z{ approved basket stock 认可一篮子证券
!~Kg_*IT approved budget 核准预算
m|PJwd6 approved charitable donation 认可慈善捐款
]x6 r P approved charitable institution 认可慈善机构
=@MJEo` D approved currency 核准货币；认可货币
iT</ approved estimates 核准预算
RIFTF
R approved estimates of expenditure 核准开支预算
LPkl16yZ approved overseas insurer 核准海外保险人
|^gnT`+ approved overseas trust company 核准海外信托公司
MK <\:g approved pooled investment fund 核准汇集投资基金
P5v;o9B & approved provident fund scheme 认可公积金计划
LVJn2t^ approved provision 核准拨款
VhU ,("&pm approved redeemable share 核准可赎回股份
c+:^0&l approved regional stock 认可地区性证券
TmJXkR.5 approved retirement scheme 认可退休金计划
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|8.,@ approved subordinated loan 核准附属贷款
{6>$w/+~ arbitrage 套戥；套汇；套利
0_-P~^A arbitrageur 套戥者；套汇者
'v5q/l arbitrary amount 临时款项
B\+uRiD8w arrangement 措施；安排；协定
18> v\Hi< arrears 欠款
K8h\T 4 arrears of pay 欠付薪酬
W?du ] arrears of revenue 逾期未收税款；逾期未收的帐项
rf]x5%ij articles of association 组织章程；组织细则；组织章程细则
rg I Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|]b,% ?,U ascertainment of profit 确定利润
+_ny{i`' "Asia Clear" “亚洲结算系统”
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HE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wM! dz& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NBA`@K~4 Asian Development Fund [ADF] 亚洲发展基金
-a7BVEFts Asian dollar bond 亚洲美元债券
d 5n>2iO Asian dollar market 亚洲美元市场
lF\2a&YRbn Asian dollar rate 亚洲美元利率
S(_DR 8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EEiWIf&S, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
."y tBF asked price 沽盘；喊价；索价；卖方报价
}+K=>. assessable income 应评税入息
k{ cPiY^ assessable loss 应评税亏损
dyB@q h~H assessable profit 应评税利润
i$CF*%+t assessable value 应评税值
;dTxQ_: assessed profit 估定利润
Fm+V_.H/; assessed value 经评估价值
jwheJ G assessment 评税；评定；估价；评税单
}l_8~ /9 assessment number 评税编号；估价编号
j2mMm/kq\ assessment of additional tax 补加税评税
SA?1*dw) assessment of performance 业绩评估；实绩评价
,Uy;jk Assessor 评税主任
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f asset price bubbles 资产价格泡沫
0R}hAK+| 4 asset-backed securities 具资产保证的证券
As j<u!L assets accretion 资产增值
$}=r 45e0K assets and liabilities 资产与负债
o 80x@ &A: assets betterment statement 资产递增表；资产改进表
{HjJ9ZGQ assets lending 实物放款；有抵押贷款
\ZBz]r h* assets of the company passing on the death 死者去世时转移的公司资产
\xmDkWzE assets pledged as security for liabilities 用作负债抵押的资产
_AH_<Z( assets portfolio 资产投资组合
x\YVB',h assets price 资产价格
So4# n7 assets quality 资产质素
$dug"[ assets realization 资产变现
lLI%J>b@ assets refinancing arrangement 资产再集资安排
6s T( t8[ assets securitization 资产证券化
Y[ W] YPs assets situated outside Hong Kong 在香港以外地方的资产
JX`>N(K4\ assets stripping 削减资产；拆卖资产
oslj < assets value 资产值
nIqF:6/ assignee 承让人
A:5P assignment 转让；转让书；转让契
@ @=,bO assignment of interest 权益转让
TW=N+ye^1( assignment of letters patent and trade mark 专利证书及商标转让
{,= hIXo> assignment of property 物业转让；物业转让书
_WI ~b assignment right 转让权
ZHCrKp assignor 转让人
t<%+))b
associate 有联系的人；有关连人士；相联者；合伙人；联系人
!(y(6u# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)M@^Z(W/a associate member 附属会员
F1p|^hYDW associated body corporate 相联法人团体
L+0:'p= associated company 相联公司；联属公司
9 7pnq1b associated corporation 相联法团
,q$2D,dz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{*nE8+..A 公认会计师公会〔英国〕
X7?j90tH Association of Futures Exchange Brokers 香港期货经纪协会
TV}=$\D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^=qV)j association of underwriters 承保人组织
Y]i:$X]C?X assumption of control 接管
$SfY<j,R assurance 担保；保险；转易；转易书
#hXuGBZEI assurance of interest 权益的转易
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#S at 19XX price 按一九ＸＸ年价格计算
?F~0\T,7 at a discount 按赔价计算；按贴水价格计算；打折扣
jH<,dG:{ at a premium 按溢价计算；按升水价格计算
P@Vs\wAT at call 通知付款；按通知
"@rHGxK at constant market price 按固定市价计算
5Hs !s+ at constant price 按固定价格计算
1;v wreJ at cost 按成本计算
}xY|z"& at current market price 按当时市价计算；按现时市价计算
milQxSpj at current price 按当时价格计算；按现时价格计算
1 /SB[[ g at factor cost 按要素成本计算；按生产要素成本计算
GE\({V.W at money-of-the-day price 按付款当日价格计算
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v -3L#V at or better 按指定或较佳价位〔买卖指令〕
R 9UC0D:-x at par 按面值计算；平价
V=c?V/pl at sight 见票即付
<ILi38%Y at the close 按收市盘
oUB9)C~ at the opening 按开市盘
mFE7#OM attestation 见证；见证条款
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FY at-the-money option 平价期权
In*0. attorney 受权人；受托代表人
{f Mo#`9= attornment 新拥有人承认书
Z1wfy\9c8 attributable profit 可归属利润
;XXE vRk attributable share value 可归属股份价值
S4OOm[8 Auckland Stock Exchange 奥克兰证券交易所
J$-1odL0Z auction 拍卖
jI$7vmO auctioneer 拍卖商
ZL9|/
PY audit 审计；核数
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4@b/!4 Audit Commission 审计署
i(xL-&{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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w^%W 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\3)U~[O>: audit review 帐目审查
<iM}p^jX9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T%**:@}+ audited account 审计帐目；经审计的帐目
B&}lYo audited annual account 经审计的周年帐目
<lWBhrz audited balance sheet 经审计的资产负债表
~ u r}6T auditor 核数师；核数主任；审计师
x_= 3 !) auditor's certificate 核数师证明书；审计师证明书
!X =93% auditor's report 核数师报告；审计师报告
t`1~5#?Du( Aussie bond 澳元债券
oOGFg3X austerity budget 紧缩预算
FQcm = d_s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z-a B[hE Australia All Ordinaries Index 澳洲所有普通股票指数
Q|f)Awe$ Australian Dollar [AUD] 澳元
l{V(Y$xp3 Australian Options Market 澳大利亚期权市场
V _KHVul Australian Securities Commission 澳洲证券事务监察委员会
X$ A ]7t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K:Z|# i- Australian Stock Exchange 澳大利亚证券交易所
lNv xt6@s Austrian Schilling [ATS] 奥地利先令
.GF Ky authentication 认证；鉴证
,|w, authority to purchase 委托购买证；委购书
W r,pm#gl6 authorization 认可；核准；授权；授权书
Q k&6Z% authorization by direction 指示授权
&]c7<=`K" authorization by instruction 指令授权
cN)noGkp authorization by warrant 令状授权
H+Q _%%[N authorization of unit trust 单位信托的认可
&CfzhIi*! authorized agent 指定代理人
XL(2Qk authorized capital 法定资本
tz2$j@!= authorized clerk 出市员
`U{#; authorized dealer 认可交易商
3GZrVhU?m authorized financial institution 认可财务机构
M ED_#OS authorized fund 认可基金
a( x#6 authorized fund house 获授权的基金公司；认可基金公司
T=fVD8 authorized institution 认可机构
07Oag q( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0:eK}tC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b =:%*gq, authorized insurer 获授权保险人；获认可承保人
o|V=3y
Ok authorized investment 特准投资项目
MA v-# authorized person 获授权人
= Ru q authorized representative 获授权代表
!1P<A1K authorized share capital 法定股本
q{7+N1
" automated quotation system 自动报价系统
C0L(ti; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yI's=Iu` 自动交易系统〔香港期货交易所有限公司〕
l+?sR<e?! automatic adjustment mechanism 自动调整机制
:Z]\2(x automatic adjustment system 自动调整系统
),0Ea~LB 4 Automatic Clearing House 自动票据交换所
p0HcuB)Y automatic exchange rates accumulation system 自动化汇率累集系统
# twl Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|tO.@+[uqP automatic teller machine [ATM] 自动柜员机
ak(P<OC- autopay 自动转帐
#}8gHI-9% available assets 可用资产
mMad1qCi7 available fiscal reserve 现存财政储备
AUR{O available profit 可用利润
5ma~Pjt8} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hy@e(k|S]U average 平均；平均数；海损
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Cx;h= average basic salary 平均基本薪金
2X=*;r"{J average consumer expenditure 平均消费开支；一般消费开支
-J++b2R\% average cost 平均成本
EyV 6uk~ average cost of land production 增辟土地平均成本
Gdlx0i average daily turnover 平均每日成交额
r
D|Bj(X8 average daily wage rate 平均每日工资率
AaJz3oncJ average expenditure pattern 平均开支模式
OWmI$_L average growth rate 平均增长率
}k6gO0z average net fixed assets 固定资产平均净值
1VG7[#Zy average of relatives 相对价格平均数
do@BJWo average price 平均价格
@FuX^Q.[ average propensity to consume 平均消费倾向；一般消费倾向
_?9|, average propensity to save 平均储蓄倾向；一般储蓄倾向
J8h H#7WMS average rate 平均率
1@ Rl^e y average revenue 平均收入；平均收益
=z2g}X average stock 平均库存；平均存货
]ov"&,J average yearly rent 平均年租
o]0\Km avoidance of double taxation 避免双重课税
M\ =/i\- avoidance of tax 避税
