A:
.9[8H:Fe A share Ａ股；甲类股份
X{9JSq abatement of tax 减税；减扣免税额
2gC&R1 H ABN AMRO Bank N.V. 荷兰银行
wr;|\<c above-the-line expenditure 线上项目支出；经常预算支出
^S; RX* above-the-line receipt 线上项目收入；经常预算收入
,nu7r1} ABSA Asia Limited 南非联合亚洲有限公司
:vgh
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i"\AyKiJ absolute expenditure 实际开支
u;'<- _ absolute guideline figure 绝对准则数字
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absolute interest 绝对权益
0 z'={6, absolute order of discharge 绝对破产解除令
& :e} 4/G absolute profit margin 绝对利润幅度
T0]%(F/8 absolute value 实值；绝对值
#K,qF* absolutely vested interest 绝对既得权益
}5Tyz i( absorbed cost 已吸收成本；已分摊成本
xjn8)C absorption 吸收；分摊；合并
lo]B 5_en absorption rate 吸收率；摊配率；分摊率
<DlanczziF ACB Finance Limited 亚洲商业财务有限公司
? /|@ #& acceptable form of reciprocity 合理的互惠条件
U~B}vt acceptable rate 适当利率；适当汇率
5 1CU@1Ie acceptance agreement 承兑协议
SUn mp acceptance for honour 参加承兑
ph&H *Mc acceptor 承兑人；接受人；受票人
{;(g[H=q; acceptor for honour 参加承兑人
z1@sEfk> accident insurance 意外保险
@ vYN 7 Accident Insurance Association of Hong Kong 香港意外保险公会
Tdmo'"m8z_ accident insurance scheme 意外保险计划
:7PSZc:xE accident year basis 意外年度基准
%_J/&{6G accommodation 通融；贷款
+T c(z{; accommodation bill 通融票据；空头票据
*d,n2a#n5 accommodation party 汇票代发人
"a`0w9Mm} account balance 帐户余额；帐户结余
~JmxW;|_x) account book 帐簿
ht
c O
~b account collected in advance 预收款项
o?
xR[N-J account current book 往来帐簿
e iSO7cGy account of after-acquired property 事后取得的财产报告
Q,qylL account of defaulter 拖欠帐目
zvs 2j"lb account payable 应付帐款
a Fc' _FrQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
]O(HZ D% account receivable 应收帐款
96V, [-arf account receivable report 应收帐款报表
"YvBb:Z> account statement 结单；帐单；会计财务报表
d?qO`-
~$ account title 帐户名称；会计科目
w.F3o4YP accountant's report 会计师报告
>_% g8T' Accountant's Report Rules 会计师报告规则
kC#B7*[RM accounting and auditing procedure 会计与审计程序；会计与核数程序
Dlsa( Accounting Arrangements 《会计安排》
~)CU m[:oM accounting basis 会计基础
=Q 0 )t_z_ accounting by Official Receiver 破产管理署署长呈交的帐目
,`2xfVa- Accounting Circular 《会计通告》
['YRY B accounting class 会计类别
~hw4gdtS accounting date 记帐日期；会计结算日期
{$eZF_}Y^ accounting for money 款项核算
=&G|} M Accounting Officer 会计主任
#7:9XID / accounting period 会计报告期；会计期
c+M@{EbuN accounting policy 会计政策；会计方针
g wjv&.T6^ accounting practice 会计惯例
=,;3z/k% accounting principle 会计准则
kK6> >lD' accounting record 会计记录
aj-uk(r accounting report 会计报告
iQR})=Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fi=8B&j Accounting Society of China 中国会计学会
SmEd'YD!J accounting statement 会计报表
\z?;6A accounting system 会计制度；会计系统
g
wiC , accounting transaction 会计事项；帐务交易
.Zz7LG{ accounting treatment 会计处理
2x J5 accounting year 会计年度
WC&Ltw8 accretion 增值；添加
(Q} ijwj accrual 应计项目；应累算数目
DL Q`<aU accrual basis 应计制；权责发生制
o|im accrual basis accounting 应计制会计；权责发生制会计
PvCE}bY{} accrue 应累算；应计
'(:J|DN accrued benefit 应累算利益
`^h##WaXap accrued charges 应计费用
Nfvg[c accrued cumulative preference share dividend 应累算的累积优先股股息
gV>\lMc[-% accrued expenses 应累算费用
HpC4$JMm accrued interest payable 应付利息；应计未付利息
P9!] <so accrued interest receivable 应收利息；应计未收利息
cuk}VZ accrued right 累算权益
[uV/ Ra*g accruing profit 应累算的利润
nvs7s0@Fqe accumulated fiscal reserve 累积财政储备
z Ns 8\ accumulated profit 累积利润；滚存溢利
d> Am M!J accumulated reserve 累积储备
v0J1%{ /xs accumulation of surplus income 累积收益盈余
^aoLry&i= acquired assets 既得资产
@_nhA/rlc acquisition 收购；购置；取得
/;ITnG acquisition cost 购置成本
iKKWn*u acquisition expenses 购置费用
m$: a|'mS acquisition of 100% interest 收购全部股权
i kiy>W8 acquisition of control 取得控制权
\F3t &: acquisition of fixed assets 购置固定资产
wfzb:Aig` acquisition of shell “买壳”
jX,~iZ_B acquisition price 收购价
*(IO<KAg8 act of God 天灾
#| Po&yu4R acting partner 执事合伙人
S"z4jpqn3 active market 买卖活跃的市场；交投畅旺的市场；旺市
%;J`dM active partner 积极参与的合伙人
/q]@|5 I active trading 交投活跃
Uij$
eBN actual circulation 实际流通
|Ay#0uQ5Y actual cost 实际成本
xFnMXh t actual expenditure 实际开支；实际支出
Z&!$G'X actual income 实际入息；实际收入；实际收益
+[DVD actual market 现货市场
B!a nY} /U actual price 现货价；实际价格
wH< * actual profit 实际利润
n-_w0Y actual quotation 实盘；实际价位；实际报价
R/|o?qTrj actual year basis 按实际年度计算
7 #N
@B actuals 实货
56dl; Z) actuarial investigation 精算调查
n]!H,Q1,T actuarial principle 精算原则
/#5ZP\e actuarial report 精算师报告
ma~`&\xE Actuarial Society of Hong Kong 香港精算学会
W&#Nk5d actuarial valuation 精算师估值
PGGJp D? actuary 精算师
EK^2 2vi$ ad referendum agreement 暂定协议；有待覆核的协定
kA0 ^~ ad valorem duty 从价税；按值征税
V
ZGhF!To ad valorem duty system 从价税制
Y8T.RS0 ad valorem fee 从价费
C5z4%,`f ad valorem tariff 从价关税
yfrgYA additional allowance 额外免税额
)M~5F,) additional amount for unexpired risk 未过期风险的额外款额
c,^-nH'X> additional assessable profit 补加应评税利润
~Ua0pS? additional assessment 补加评税
$mlcaH additional commitment 额外承担
}Of^Y@{q. additional commitment vote 额外承担拨款
Y*f<\z(4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
WY L.J5O additional dependent parent allowance 供养父母额外免税额
Jt"Wtr additional provision 额外拨款
"mA/:8` Q additional stamp duty 附加印花税
9Wn0YIc additional tax 补加税罚款；补加税款
" B1' K8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
aH w VoT adjudged bankrupt 被裁定破产
AXFVsZH"zi adjudicated bankrupt 裁定破产人
{Bx\Z0+ '& adjudication fee 裁定费；评定印花税额手续费；评估契据费
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J1:N*BA adjudication of bankruptcy 裁定破产；宣告破产
2+Hi aYDZ adjudication of insolvency 裁定无力偿还债务
JY q} YG=% adjusted actual 经调整的实数；调整后的实数
!=pemLvH adjusted current assets 经调整的流动资产；调整后的流动资产
% |V:F. f adjusted figure 经调整的数字；调整后的数额
Bb)J8,LQ adjusted liabilities 经调整的负债；调整后的负债
b,wO^07-3^ adjusted loss 经调整的亏损；调整后的亏损
,7aqrg 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
0S k{P>A adjusted profit 经调整的利润；调整后的利润
U,N4+F}FR adjusted surplus 经调整的盈余额；调整后的盈余额
\c)XN< HH adjusted value 经调整的价值；调整后的价值
`{%*DHa adjustment 调整；修订；理算〔保险〕
d hy= x adjustment centre 调剂中心
iBQf tq7 adjustment lag 调整过程的时间差距；调整时差
4(NI-|q0 adjustment mechanism 调整机制
!jm
a -- adjustment of loss 亏损调整
w jF\> adjustment process 调整过程；调整程序
7^1ikmYY adjustment range 调整幅度
=g ]C9'I3 administered exchange rate 受管制汇率
v|e>zm < Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pR $c<p administration expenses 行政费用
$[d}g administration fee 手续费；行政费
lWR administration in bankruptcy 破产管理
kDrGl{U} administration order 遗产管理令
'EQAG' YV administrator 管理人；遗产管理人
=o {`vv administrator of the estate 遗产管理人
2
Ug jH admission of debt 债项承认书
Tb[GZ,/%; admission of proof 接纳债权证明
/cg!Ap5 advance 放贷款项；垫付款项；预支款项；预付款项
; - 3M advance account 暂支帐目；预付款帐户
>v(Xc/oI advance compensation 预付补偿金
x-"7{@lz
advance from shareholder 股东垫款
6 -o Qs? advance pending reimbursement 预支以待日后付还
JO$0Z advanced economy 先进经济体系
Gfvz%%>l advancement 预付；预付财产
_T1e##Sq, advances warrant 垫款令
:c\NBKHv* advancing 贷出
ixp %aRRP adverse balance 逆差
GRNH! :e adverse exchange 逆汇
fR bV c advertisement addressed to shareholders 在报章刊登的致股东通告
P++gR@ advice for collection 托收通知书
up`6IWlLE advice of drawing 提款通知书；汇票通知书
>+1bTt/-F advice of payment 付款通知
- na]P3 s Advisory Committee [Securities and Futures Commission]
giPyo"SD 谘询委员会〔证券及期货事务监察委员会〕
E yNCky Advisory Committee on Diversification 经济多元化谘询委员会
U_:/>8})d affidavit 誓章；遗产申报誓章
_C##U; e! affidavit of no receipt 述明无收款的誓章
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affiliate 联号；联营公司；附属公司
F/&&VSv>LO affiliated company 附属公司；联号；联营公司
rC'97`!K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-v]7}[
.[ affordability 负担能力
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Q African Development Bank [AfDB] 非洲开发银行
].$N@t C after-acquired property 事后取得的财产
'RPe5 vB after-hours dealing 市后交易
~ >6(@~6 after-tax profit 税后盈利；税后利润；税后溢利
|{$Vk%cUE agency agreement 代理协议
CzwnmSv{. agency expenses 代理机构的开支
wy7f7zIa agency fee 代理费
>B iJ/[9 Agency Law 《代理法》
lwV#j}G agent 代理人；承销人
LE Y$St agent of company 公司代理人
G-Y8<mEh agent's fee 代理人费；经纪费
s01n[jQ aggregate 总计；总数；总体数字
s8R.?mhH= aggregate amount 总款额；总额
_- { > e aggregate assets and liabilities 总体资产与负债
rK"x92P0 aggregate at constant price 按固定价格计算的总体数字
W & * 0F~ aggregate demand 总需求
?(E$| A aggregate gross position 总持仓量
O5E \#*<K aggregate limit 总限额
Obbjl@]
aggregate of salaries tax 合计薪俸税
`}1 8A.K aggregate performance 总体表现；总体业绩
d^ w6_ aggregate supply 总体供应
xgfK0-T|[ aggregate surplus 总盈余
zh7NXTzyf aggregate total 整体总额
O}2 ;>eH aggregate value 总值；合计价值
Wq]^1g_ aggregated basis 合计基准
@<h@d_ 8^k aggregated net chargeable income 合计应课税入息实额
E-CZk_K9 aggregation 合并计算；合计；总和
HG{OkDx]fl aggregation of incomes of husband and wife 夫妇入息合并计算
|'.\}xt7 aggregation of property 财产的总和
GP1b/n3F1 agio 差价；贴水
4v Ug:'DM Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
yj-BLR5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WSUU_^ . 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
I t",WFE. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l1nrJm8 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ym^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FK<1SOE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|%Pd*y ZA agreement for a settlement 授产协议
~~z} yCl agreement for assignment 转让协议
z]K:Amp;Z agreement for sale 售卖协议；买卖协议
g6MK~JG$?h agreement for sale and purchase 买卖协议
xO{yr[x"L agreement for the payment of interest 支付利息协议
r761v tC# agreement for the repayment of money 还款协议
C`Zz\DNG@ agreement of reinsurance 再保险协议
"|`euxYV Agricultural Bank of China 中国农业银行
'_>8 _ air passenger departure tax 飞机乘客离境税
V_^p?Fi # Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D&#wn.0|E airport tax 机场税
_ ZMoPEW alcohol duty 酒精税
?`8jn$W^ alienation 让与；让渡；转让
$cflF@ 3 alimony 生活费；赡养费
,#m:U5#h All Ordinaries Index [AOI] 所有普通股指数
R ` all risks 全险；综合险
].w~FUa All Sales Record for Stock Market 《股票市场成交报告》
g[4pG`z Allied Capital Resources Limited 新联财务有限公司
NH~\kV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sN"<baZ allocation letter 拨款信件
MfQ 9d9 allocation of fund 分配款项；预留款项
4d-f 6iiFV allocation of profit 利润分配；溢利分配
[7 _1GSS1 allocation warrant 拨款令
F! ZE4S_ allotment 分配；配股
\SKobO?qI allotment notice 股份配售通知；配股通知
O%}?DiSl allotment of shares 股份分配
m9M#)< @* allowable 可获宽免；免税的
m) QV2n allowable business loss 可扣除的营业亏损
_Fkz^B* allowable expenses 可扣税的支出
t\S=u y allowance 免税额；津贴；备抵；准备金
:8=7)cW allowance for debts 债项的免税额
6
);8z!+ allowance for depreciation by wear and tear 耗损折旧免税额
3127 4O allowance for funeral expenses 殡殓费的免税额
5v5)vv.kd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QNWGUg4*& allowance for repairs and outgoings 修葺及支出方面的免税额
\w#)uYK{i_ allowance to debtor 给债务人的津贴
SR_<3WW alteration of capital 资本更改
Zo`_vx/{j alternate trustee 候补受托人
l$ Y*ii amalgamation 合并
q]Vxf!0*> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#K&XY6cTj ambit of charges 征税范围；收费范围
1
K(0tG:5 amended valuation 经修订的估值
n,D&pl9f American Commodities Exchange 美国商品交易所
WIKSz
{"=/ American Express Bank Limited 美国运通银行
?mwa6] American Stock Exchange 美国证券交易所
hg7^#f95u amortization 摊销
WF] |-)vw amount due from banks 存放银行同业的款项
F
~SA3M: amount due from banks abroad 存放海外银行同业的款项
q{Ao
j amount due from holding companies 控股公司欠款
&8\6%C amount due from local banks 存放本港银行同业的款项
%\^VxM amount due to banks 银行同业的存款
t # d{hEr amount due to banks abroad 海外银行同业的存款
B@k2lHks( amount due to holding companies 控股公司存款
(h"-#q8$ amount due to local banks 本港银行同业的存款
"*< )pnJ amount due to outport banks 外埠银行同业的存款
70 -nAv amount for note issue 发行纸币的款额
.fAHP
5- amount of bond 担保契据的款额
>t#5eT`_ w amount of consideration 代价款额
otA'+4\ amount of contribution 供款数额
Qp CTHpZ amount of indebtedness 负债款额
v` h n9O amount of principal of the loan 贷款本金额
HSR,moI amount of rates chargeable 应征差饷数额
=&Z #QD"vl amount of share capital 股本额
W#&BU- |2 amount of sums assured 承保款额
s}q tM.^W amount of variation 变动幅度
x 3:d/>b amount of vote 拨款数额
&6e A. amount payable 应付款额
jP#I](\eG amount receivable 应收款额
m<sCRWa- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{X 5G analysis 分析
Dy &{PeE! ancillary risk 附属风险
jr(|-!RVMN annual account 周年帐目；周年帐目报表；年度决算；年结
6<fcG annual accounting date 年结日期
& LhQr-g annual allowance 每年免税额；年积金；年度津贴；年津
8.HJoos annual balance 年度余额
_Un*x5u2O annual disposable income 每年可动用收入
M1=eS@ annual estimates 周年预算
j^.|^q<Y annual fee 年费
C<#_1@^:8e annual general meeting 周年大会
.Zc:$"gDu annual growth rate 年增率；每年增长率
T 9FGuit9 annual long-term supplement 长期个案每年补助金
O{p7I& annual pensionable emolument 可供计算退休金的年薪
T_[5 ZYy annual report 年报
r{{5@ Annual Report on the Consumer Price Index 《消费物价指数年报》
[9d\WPLC annual return 周年报表；周年申报表；每年报税表格
rgo!t028^ Annual Return Rules 《周年报表规则》
tn;Uaw annual review of consumer prices 每年消费物价回顾
>9y!M'V annual roll-forward basis 逐年延展方式
d ATAH}r& annual salary 年薪
@=OX7zq\h- annual statement 年度报表；年度决算表
FqZD' Uu7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y() ZM annuitant 年金受益人
oT|:gih5 annuity 年金
Wcbm,O4u annuity contract 年金合约
tr58J% Mu annuity on human life 人寿年金
\*M;W|8aB antecedent debt 先前的债项
p+228K ;H ante-dated cheque 倒填日期支票
3:<[;yo anticipated expenditure 预期开支
dt 0(04 anticipated net profit 预期纯利
Gzp*V r anticipated revenue 预期收入
r`$P60,@C anti-inflation measure 反通货膨胀措施
)Y`ybAD d3 anti-inflationary stance 反通货膨胀立场
<kJ`qbOU apparent deficit 表面赤字
j )wrF@W apparent financial solvency 表面偿债能力
b 'I@TLE') apparent partner 表面合伙人
> U.7>K
V& application for personal assessment 个人入息课税申请书
R[kF( C& application of fund 资金应用
H6Ytp^ ~> application to release as liquidator and to destruct the books of accounts and documents
oBs5xH7@- 申请免除清盘人职务及毁灭帐簿与文件
nchpD@'t appointed actuary 委任精算师
*uSlp_;kB appointed auditor 委任核数师；委任审计师
] f5vk appointed trustee 委任的受托人
.$1S-+(kV appointer 委任人
Jpy~5kS apportioned pro rata 按比例分摊
! ?sB=qo apportionment 分配；分摊
oN)I3wO$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(1[Z#y[ apportionment formula 分摊方程式
|"[;0)dw^ apportionment of estate duty 遗产税的分摊
s `pdy$ appraisal 估价；评估
`<#O8,7` appreciable growth 可观增长
)LNKJe+ appreciable impact 显着影响
efuiFN; appreciable increase 可观增长
-c{ Y+M` appreciation 增值；升值
_Ea1;dJmq appreciation against other currencies 相对其他货币升值
t.
HwX9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qW /&. appreciation tax 增值税
'UTM EN& appropriation 拨款；拨用；拨付
<<V"4 C2 appropriation account 拨款帐目
8@){\.M Appropriation Bill 拨款法案
4pZKm-dM ^ appropriation-in-aid system 补助拨款办法
b ! `6s approved assets 核准资产
ERIF#EY approved basket stock 认可一篮子证券
3#aLCpVla approved budget 核准预算
/`t}5U>S_ approved charitable donation 认可慈善捐款
8Pva ]Q approved charitable institution 认可慈善机构
"yl6WG# J approved currency 核准货币；认可货币
2@Q5Ta #h approved estimates 核准预算
L=.@hs approved estimates of expenditure 核准开支预算
i>C%[dk9 approved overseas insurer 核准海外保险人
FbH@qHSH approved overseas trust company 核准海外信托公司
CYsLyk approved pooled investment fund 核准汇集投资基金
s2F[v:|Wq approved provident fund scheme 认可公积金计划
j3S!uA?
approved provision 核准拨款
^W`RBrJay approved redeemable share 核准可赎回股份
sn
Ou approved regional stock 认可地区性证券
AG#Mj(az! approved retirement scheme 认可退休金计划
f3s4aARP approved subordinated loan 核准附属贷款
L>lx kq8!Q arbitrage 套戥；套汇；套利
/( 9.Fqe( arbitrageur 套戥者；套汇者
y 5 ?kv-"c arbitrary amount 临时款项
`Gx
5=Bm; arrangement 措施；安排；协定
) r"7" i arrears 欠款
JUJrtK S arrears of pay 欠付薪酬
`=kiqF2P} arrears of revenue 逾期未收税款；逾期未收的帐项
P G @C5Rnu articles of association 组织章程；组织细则；组织章程细则
7\H_9o0$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dK evhm)R" ascertainment of profit 确定利润
]vw%J ^7:a "Asia Clear" “亚洲结算系统”
s ! ]QG Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-zZb]8\E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QHsJo|. Asian Development Fund [ADF] 亚洲发展基金
+ (`.pa z@ Asian dollar bond 亚洲美元债券
^* CKx Asian dollar market 亚洲美元市场
0d89>UB-8q Asian dollar rate 亚洲美元利率
w}M)]kY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zFY$^Oz"_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
feM( asked price 沽盘；喊价；索价；卖方报价
Q91mCP~$ assessable income 应评税入息
8M]QDgd. assessable loss 应评税亏损
OL GMy5 assessable profit 应评税利润
{@'#|]4y. assessable value 应评税值
B- |C%~fe assessed profit 估定利润
)Ofwfypc assessed value 经评估价值
/N ")uuv assessment 评税；评定；估价；评税单
V<U9Pj^?^ assessment number 评税编号；估价编号
\ >#y *W< assessment of additional tax 补加税评税
k`\L-*:Ji assessment of performance 业绩评估；实绩评价
a4]=4[(iu> Assessor 评税主任
|-%dN }O asset price bubbles 资产价格泡沫
gEmsPk, asset-backed securities 具资产保证的证券
sqj8I"<` assets accretion 资产增值
P`
Gb }]rW assets and liabilities 资产与负债
?}S~cgL - assets betterment statement 资产递增表；资产改进表
U I wTf2 B assets lending 实物放款；有抵押贷款
3 qDuF assets of the company passing on the death 死者去世时转移的公司资产
7p {2&YhB assets pledged as security for liabilities 用作负债抵押的资产
6rlM\k@! assets portfolio 资产投资组合
Q.V+s assets price 资产价格
}!WuJz" assets quality 资产质素
=7S\-{ assets realization 资产变现
awLSY: JI assets refinancing arrangement 资产再集资安排
!$Arc^7r assets securitization 资产证券化
bV*q~ @xh assets situated outside Hong Kong 在香港以外地方的资产
Pb7-pu5 X assets stripping 削减资产；拆卖资产
D6'- c# assets value 资产值
0{st IgB$ assignee 承让人
7+$P6[* assignment 转让；转让书；转让契
&hWYw+yH\ assignment of interest 权益转让
kcP&'' assignment of letters patent and trade mark 专利证书及商标转让
&
5'cN assignment of property 物业转让；物业转让书
Fl\kt.G assignment right 转让权
'=UsN_@ assignor 转让人
T1RICIf 1F associate 有联系的人；有关连人士；相联者；合伙人；联系人
vs*@)'n0 } Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d81[hT}q associate member 附属会员
c}2"X, associated body corporate 相联法人团体
O5JG!bGE_F associated company 相联公司；联属公司
Hc\o R(L associated corporation 相联法团
*{=q:E$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1+ V<-I@{ 公认会计师公会〔英国〕
De49!{\a Association of Futures Exchange Brokers 香港期货经纪协会
8]J lYe Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[t]q#+Zs association of underwriters 承保人组织
? Lr:> assumption of control 接管
Rts}y:44 assurance 担保；保险；转易；转易书
s~I# K[[5 assurance of interest 权益的转易
a*o k*r at 19XX price 按一九ＸＸ年价格计算
:]`J cJ at a discount 按赔价计算；按贴水价格计算；打折扣
#o(@S{(NZ at a premium 按溢价计算；按升水价格计算
"':SWKuMx at call 通知付款；按通知
sP%J`L@h at constant market price 按固定市价计算
8qs 8QK at constant price 按固定价格计算
W\z <p P at cost 按成本计算
2VkA!o4nP at current market price 按当时市价计算；按现时市价计算
U5j0i] at current price 按当时价格计算；按现时价格计算
4Gsq)i17j at factor cost 按要素成本计算；按生产要素成本计算
N| |s# at money-of-the-day price 按付款当日价格计算
"IoY$!Hk at or better 按指定或较佳价位〔买卖指令〕
nY?X@avo> at par 按面值计算；平价
L$; g f_L at sight 见票即付
'WoB\y569 at the close 按收市盘
4$4n9`odE at the opening 按开市盘
mtN B09E( attestation 见证；见证条款
Ap` D{u/ at-the-money option 平价期权
*G,r:Bnb attorney 受权人；受托代表人
QtfLJ5vi attornment 新拥有人承认书
pEiq;2{~Yn attributable profit 可归属利润
|bjLmGb attributable share value 可归属股份价值
jHc/ EZB Auckland Stock Exchange 奥克兰证券交易所
~VJP:Y{[ auction 拍卖
eRIdN(pP auctioneer 拍卖商
-257g; audit 审计；核数
aG mbB7[BZ Audit Commission 审计署
"C9.pdP\8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H=5#cPI#(^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
_2Fa .gi audit review 帐目审查
ZRCUM"R_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G I#T MFz3 audited account 审计帐目；经审计的帐目
BsN~Z!kd audited annual account 经审计的周年帐目
%(kf #[zQ audited balance sheet 经审计的资产负债表
A;Uw
b auditor 核数师；核数主任；审计师
0"=}d y auditor's certificate 核数师证明书；审计师证明书
axd9b, auditor's report 核数师报告；审计师报告
n`7n5M* Aussie bond 澳元债券
JT 5+d , austerity budget 紧缩预算
pPZ^T5-ks Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2 )>Ty4* Australia All Ordinaries Index 澳洲所有普通股票指数
p:8]jD @}% Australian Dollar [AUD] 澳元
I,!>ZG@6 Australian Options Market 澳大利亚期权市场
2&U<Wiu\} Australian Securities Commission 澳洲证券事务监察委员会
Px"K5c* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pXHeUBY. Australian Stock Exchange 澳大利亚证券交易所
&E8fd/s= k Austrian Schilling [ATS] 奥地利先令
Hxd ^oE authentication 认证；鉴证
8_ _C T authority to purchase 委托购买证；委购书
4$b9<:M_ authorization 认可；核准；授权；授权书
SQx:`{O authorization by direction 指示授权
7j%sM& authorization by instruction 指令授权
MYeG r3V3 authorization by warrant 令状授权
c9;oB|8| authorization of unit trust 单位信托的认可
gc{5/U9H* authorized agent 指定代理人
.A Z+|?d authorized capital 法定资本
cOEzS authorized clerk 出市员
9:6d,^X authorized dealer 认可交易商
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Po{F authorized financial institution 认可财务机构
N_>}UhZ authorized fund 认可基金
1oIu~f{` authorized fund house 获授权的基金公司；认可基金公司
wenJ (0L| authorized institution 认可机构
%u hhQ<zs% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RlTVx : authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8 rsv8OO authorized insurer 获授权保险人；获认可承保人
j<* `?V^ authorized investment 特准投资项目
6 4qQ:D7C authorized person 获授权人
Yg14aKZl authorized representative 获授权代表
MEn#MT/Cz authorized share capital 法定股本
&:)e automated quotation system 自动报价系统
x+5y287# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T89VSB~ 自动交易系统〔香港期货交易所有限公司〕
QYTwGThWR automatic adjustment mechanism 自动调整机制
U9p^?\-= automatic adjustment system 自动调整系统
_ a,XL<9 I Automatic Clearing House 自动票据交换所
>~^##bIb automatic exchange rates accumulation system 自动化汇率累集系统
W4(O2RU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[u 2)kH$ automatic teller machine [ATM] 自动柜员机
|qsY0zx autopay 自动转帐
o] 7U;W available assets 可用资产
R!L KGiN available fiscal reserve 现存财政储备
ss>?fyA available profit 可用利润
uP[:P? ,t Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XD\Z$\UJE average 平均；平均数；海损
CDM==Xa* average basic salary 平均基本薪金
\M`fkR,,' average consumer expenditure 平均消费开支；一般消费开支
@3b|jJyf average cost 平均成本
+,$"%C average cost of land production 增辟土地平均成本
mg^\"GC*8 average daily turnover 平均每日成交额
i <Be)Y-' average daily wage rate 平均每日工资率
T"m(V /L$W average expenditure pattern 平均开支模式
F I\V6\B/ average growth rate 平均增长率
VG`A* Vj
average net fixed assets 固定资产平均净值
>zDnJb&"& average of relatives 相对价格平均数
tY=n("=2 average price 平均价格
=F}e>D
average propensity to consume 平均消费倾向；一般消费倾向
*oX~z>aE average propensity to save 平均储蓄倾向；一般储蓄倾向
)WFSU Z~ average rate 平均率
zdUi1 b average revenue 平均收入；平均收益
W=~H_ L?/ average stock 平均库存；平均存货
8W_X&X?Q average yearly rent 平均年租
|!{ BjOAD' avoidance of double taxation 避免双重课税
bz?
*#S avoidance of tax 避税
