A:
!mqIq} h A share Ａ股；甲类股份
xbw;s}B abatement of tax 减税；减扣免税额
JBHPI@Qt% ABN AMRO Bank N.V. 荷兰银行
@> $qb|j above-the-line expenditure 线上项目支出；经常预算支出
O86p]Lr above-the-line receipt 线上项目收入；经常预算收入
`?[,1 ABSA Asia Limited 南非联合亚洲有限公司
p ]jLs|tat absolute change 绝对数值变更
n05GM.|* s absolute expenditure 实际开支
A9]& w absolute guideline figure 绝对准则数字
_]ZlGq!L absolute interest 绝对权益
J Bq6Qg absolute order of discharge 绝对破产解除令
-&1P2m/46 absolute profit margin 绝对利润幅度
ws QuJrG absolute value 实值；绝对值
QX}JQ<8 absolutely vested interest 绝对既得权益
(U$;0` absorbed cost 已吸收成本；已分摊成本
/%7&De6Xg absorption 吸收；分摊；合并
)sK53O$ absorption rate 吸收率；摊配率；分摊率
LcA7f'GVK ACB Finance Limited 亚洲商业财务有限公司
/ 3hY[#e acceptable form of reciprocity 合理的互惠条件
\v=@' acceptable rate 适当利率；适当汇率
`5(F'o acceptance agreement 承兑协议
iT| 7**+3 acceptance for honour 参加承兑
u.n'd F- acceptor 承兑人；接受人；受票人
S?JGg. ) acceptor for honour 参加承兑人
Z
Q*hrgQ accident insurance 意外保险
e, 2/3jO Accident Insurance Association of Hong Kong 香港意外保险公会
YZ:C9:S6X accident insurance scheme 意外保险计划
F/LMk8RgR accident year basis 意外年度基准
G `3{Q7k accommodation 通融；贷款
+!ljq~% accommodation bill 通融票据；空头票据
n,s 7!z/ accommodation party 汇票代发人
{ Dm@_& account balance 帐户余额；帐户结余
b?,%M^9\` account book 帐簿
"WtYqXyd account collected in advance 预收款项
.. BP-N)V) account current book 往来帐簿
j$ s/YI: account of after-acquired property 事后取得的财产报告
j$ lf>.[I account of defaulter 拖欠帐目
noz1W ] account payable 应付帐款
Y d~J( account payee only [A/C payee only] 只可转帐；存入收款人帐户
#ucb account receivable 应收帐款
jy>?+hm? account receivable report 应收帐款报表
8b-mW>xsA account statement 结单；帐单；会计财务报表
_4 nm h0q4 account title 帐户名称；会计科目
$'eY-U8q accountant's report 会计师报告
=6 zK 1Z Accountant's Report Rules 会计师报告规则
FVL{KNW~i accounting and auditing procedure 会计与审计程序；会计与核数程序
E8nj_ ^Z Accounting Arrangements 《会计安排》
x3U>5F@ accounting basis 会计基础
.I#_~C'\ accounting by Official Receiver 破产管理署署长呈交的帐目
OR
$i,N| Accounting Circular 《会计通告》
Gl|n }wo$ accounting class 会计类别
B6Ajcfy accounting date 记帐日期；会计结算日期
\k"C t zoX accounting for money 款项核算
q o^mp Accounting Officer 会计主任
~UeTV?) accounting period 会计报告期；会计期
I] [&*V1 accounting policy 会计政策；会计方针
!J@!2 S 9 accounting practice 会计惯例
W)T'?b'. accounting principle 会计准则
b]xoXC6@ t accounting record 会计记录
S!gzmkGcj accounting report 会计报告
#M'V%^x P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zv;xxAX Accounting Society of China 中国会计学会
#+U1QOsz accounting statement 会计报表
1$C?+H accounting system 会计制度；会计系统
A X1!<K accounting transaction 会计事项；帐务交易
?fC9) s accounting treatment 会计处理
d8 Jf3Mo accounting year 会计年度
(.Ak* accretion 增值；添加
CDuA2e accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制
|`o1 B;lc accrual basis accounting 应计制会计；权责发生制会计
w8 UUeF accrue 应累算；应计
0&Ftx%6% accrued benefit 应累算利益
3< 6h~ek ) accrued charges 应计费用
/|}yf/^9X accrued cumulative preference share dividend 应累算的累积优先股股息
!m-`~3P#l, accrued expenses 应累算费用
.GNyA DQp accrued interest payable 应付利息；应计未付利息
$-t@=N@vO? accrued interest receivable 应收利息；应计未收利息
/hVwrt( accrued right 累算权益
jC}HNiM78 accruing profit 应累算的利润
E 11C@% accumulated fiscal reserve 累积财政储备
|=,j om accumulated profit 累积利润；滚存溢利
(5th accumulated reserve 累积储备
{ dRZ2U3 accumulation of surplus income 累积收益盈余
6`7bk35B acquired assets 既得资产
mPQT%%MF acquisition 收购；购置；取得
wWf_d jd acquisition cost 购置成本
j[w=pF, o acquisition expenses 购置费用
?Y8hy|` acquisition of 100% interest 收购全部股权
-gt ?5H h acquisition of control 取得控制权
oyk&]'> acquisition of fixed assets 购置固定资产
.b<W*4{j0H acquisition of shell “买壳”
i Ob7g@= acquisition price 收购价
0#uB[N act of God 天灾
&hL2xx= acting partner 执事合伙人
(^g XO active market 买卖活跃的市场；交投畅旺的市场；旺市
A! HJ
active partner 积极参与的合伙人
Kj3Gm>B<y active trading 交投活跃
Ac|dmu actual circulation 实际流通
%t!S 7UD actual cost 实际成本
a.?U $F actual expenditure 实际开支；实际支出
k %O3\q actual income 实际入息；实际收入；实际收益
-oUNK}> actual market 现货市场
~$[fG}C.K actual price 现货价；实际价格
q^zG+FN actual profit 实际利润
-D=Sj@G actual quotation 实盘；实际价位；实际报价
Tl[*(| /C actual year basis 按实际年度计算
f#GMJ mCQs actuals 实货
|%F4`gz8KP actuarial investigation 精算调查
7D:rq 8$\ actuarial principle 精算原则
0 pEM0M actuarial report 精算师报告
(&v|,.c^)1 Actuarial Society of Hong Kong 香港精算学会
ly6zz|c5 actuarial valuation 精算师估值
F |5Au>t actuary 精算师
o CI\yp@a ad referendum agreement 暂定协议；有待覆核的协定
$^?VyHXvY ad valorem duty 从价税；按值征税
p19@to5l ad valorem duty system 从价税制
r`EjD}2d ad valorem fee 从价费
>s"/uo ad valorem tariff 从价关税
&zE Bfr additional allowance 额外免税额
= GF=_Ac additional amount for unexpired risk 未过期风险的额外款额
u1#(~[.
additional assessable profit 补加应评税利润
?(K=du additional assessment 补加评税
jg{2Sxf!c additional commitment 额外承担
i(cKg&+ktd additional commitment vote 额外承担拨款
wJq$yqos{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Tt{z_gU6 additional dependent parent allowance 供养父母额外免税额
!|u ?z% additional provision 额外拨款
|?g-8":H8P additional stamp duty 附加印花税
2@2d
| additional tax 补加税罚款；补加税款
D g0rVV6c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[' pO=ho adjudged bankrupt 被裁定破产
0hGmOUO adjudicated bankrupt 裁定破产人
MOCcp s* adjudication fee 裁定费；评定印花税额手续费；评估契据费
0wV9Trp adjudication of bankruptcy 裁定破产；宣告破产
g%[:wjV; adjudication of insolvency 裁定无力偿还债务
/w5*R5B{ adjusted actual 经调整的实数；调整后的实数
z,SI adjusted current assets 经调整的流动资产；调整后的流动资产
5n}<V-yJ*m adjusted figure 经调整的数字；调整后的数额
&}2@pu[S?7 adjusted liabilities 经调整的负债；调整后的负债
>,3 uu}s adjusted loss 经调整的亏损；调整后的亏损
c6c@ Xd V 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
o}/|"( K adjusted profit 经调整的利润；调整后的利润
=*lBJ-L adjusted surplus 经调整的盈余额；调整后的盈余额
CyYr5 Dz adjusted value 经调整的价值；调整后的价值
$HQ4 o\~ adjustment 调整；修订；理算〔保险〕
Ny/eYF# adjustment centre 调剂中心
v3M$UiN,: adjustment lag 调整过程的时间差距；调整时差
rQ]JM adjustment mechanism 调整机制
F4z#u2 ~TC adjustment of loss 亏损调整
QQV8Vlv" adjustment process 调整过程；调整程序
=MJB: adjustment range 调整幅度
vBF9!6X . administered exchange rate 受管制汇率
e_KfnPY
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T7.SjR6X> administration expenses 行政费用
ug ;Xoh5w administration fee 手续费；行政费
0^u Ut- administration in bankruptcy 破产管理
ysIhUpd administration order 遗产管理令
aHpZhR| f$ administrator 管理人；遗产管理人
m26YAcip} administrator of the estate 遗产管理人
+> !nqp admission of debt 债项承认书
N A Y3.e admission of proof 接纳债权证明
u?dPC gs;h advance 放贷款项；垫付款项；预支款项；预付款项
{xov8 M advance account 暂支帐目；预付款帐户
3Xd:LDZ{ advance compensation 预付补偿金
5to a@#Bc% advance from shareholder 股东垫款
AL3iNkEa advance pending reimbursement 预支以待日后付还
t ;h`nH[ advanced economy 先进经济体系
z5M6 advancement 预付；预付财产
{en'8kS advances warrant 垫款令
HSRO gBNI: advancing 贷出
a <?~1pWtc adverse balance 逆差
vFntzN># adverse exchange 逆汇
a oU" advertisement addressed to shareholders 在报章刊登的致股东通告
^4 "AWps advice for collection 托收通知书
Q]N&^ E advice of drawing 提款通知书；汇票通知书
,z/aT6M?H advice of payment 付款通知
E/%"%&`8j Advisory Committee [Securities and Futures Commission]
YT(Eh3ID 谘询委员会〔证券及期货事务监察委员会〕
C]5 kQ1Og Advisory Committee on Diversification 经济多元化谘询委员会
A7+ZY, affidavit 誓章；遗产申报誓章
#*_!Xc9f affidavit of no receipt 述明无收款的誓章
0<~~0US affiliate 联号；联营公司；附属公司
?-mOAHW0q affiliated company 附属公司；联号；联营公司
\ DZ.#=d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[NO4Wzc affordability 负担能力
;2 &" African Development Bank [AfDB] 非洲开发银行
breF,d$ after-acquired property 事后取得的财产
^ `Ozw^~ after-hours dealing 市后交易
t&{;6MiE after-tax profit 税后盈利；税后利润；税后溢利
fpo{`;&F agency agreement 代理协议
7(.Z8AO agency expenses 代理机构的开支
\2a;z<( agency fee 代理费
8/dMvAB1So Agency Law 《代理法》
eU%4 9 A agent 代理人；承销人
_W g} #r agent of company 公司代理人
mi Q*enZi agent's fee 代理人费；经纪费
Pm/i,T6&\ aggregate 总计；总数；总体数字
*{fs{gFw9 aggregate amount 总款额；总额
AK&>3 D aggregate assets and liabilities 总体资产与负债
J$1H3#VV G aggregate at constant price 按固定价格计算的总体数字
' :B;!3a0d aggregate demand 总需求
-~ ~h1 aggregate gross position 总持仓量
Zc1x"j aggregate limit 总限额
si6CWsb_ f aggregate of salaries tax 合计薪俸税
F.$z7ee@ aggregate performance 总体表现；总体业绩
}p2 iF2g9` aggregate supply 总体供应
mWa ij]1> aggregate surplus 总盈余
Yr-S lO> aggregate total 整体总额
G|1 .qHP[F aggregate value 总值；合计价值
lN g){3 aggregated basis 合计基准
LiT%d aggregated net chargeable income 合计应课税入息实额
A2M(
ad aggregation 合并计算；合计；总和
d8jH?P-" aggregation of incomes of husband and wife 夫妇入息合并计算
naf ~#==vc aggregation of property 财产的总和
ySO\9#Ho agio 差价；贴水
13 #ff 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》
;Hk3y+&]a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S5TVfV5L I 《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》
? F
#&F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/v5A) A$7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
EyPJ Jc8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V2T% tn;rp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2Wluc37 agreement for a settlement 授产协议
Vl5>o$G|<. agreement for assignment 转让协议
;NRh0)%|o agreement for sale 售卖协议；买卖协议
[C6ba{9 B agreement for sale and purchase 买卖协议
n
A b~ agreement for the payment of interest 支付利息协议
C&w0HoF agreement for the repayment of money 还款协议
&F~d~;G"q agreement of reinsurance 再保险协议
k"i3$^v8 Agricultural Bank of China 中国农业银行
\vT~2Y(K air passenger departure tax 飞机乘客离境税
t j Xg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ktTP~7UVi airport tax 机场税
aHW34e@ebL alcohol duty 酒精税
zs#-E_^%M alienation 让与；让渡；转让
e3;D1@ alimony 生活费；赡养费
W$zRUG- All Ordinaries Index [AOI] 所有普通股指数
xo'!$a}I2 all risks 全险；综合险
P5_Ajb(@' All Sales Record for Stock Market 《股票市场成交报告》
u)r/ #fUZ Allied Capital Resources Limited 新联财务有限公司
4joE"H6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xNOKa* allocation letter 拨款信件
. i4aM;Qy allocation of fund 分配款项；预留款项
R~oJ-} iYX allocation of profit 利润分配；溢利分配
IXa~,a H71 allocation warrant 拨款令
ftPps - allotment 分配；配股
I&La0g _E allotment notice 股份配售通知；配股通知
d[3me{Rs allotment of shares 股份分配
G:$kGzhJ allowable 可获宽免；免税的
nA ,=g '7S allowable business loss 可扣除的营业亏损
&]n }fq allowable expenses 可扣税的支出
,6g{-r-2 allowance 免税额；津贴；备抵；准备金
%[*-aA allowance for debts 债项的免税额
6;'[v}O^^ allowance for depreciation by wear and tear 耗损折旧免税额
IVSC7SBiT allowance for funeral expenses 殡殓费的免税额
X|hY ZR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
LQPQ !):; allowance for repairs and outgoings 修葺及支出方面的免税额
<9fXf * allowance to debtor 给债务人的津贴
AEyD?^? alteration of capital 资本更改
iiq
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alternate trustee 候补受托人
:wIA.1bK} amalgamation 合并
tz;o6,eb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F7 JO/U^oU ambit of charges 征税范围；收费范围
06.%9R{ amended valuation 经修订的估值
N+c|0 American Commodities Exchange 美国商品交易所
w e a American Express Bank Limited 美国运通银行
q ][kD2 American Stock Exchange 美国证券交易所
X.4WVI amortization 摊销
U%:%. Bys amount due from banks 存放银行同业的款项
# atq7t X amount due from banks abroad 存放海外银行同业的款项
>]~581fYf amount due from holding companies 控股公司欠款
Y0,{ fw< amount due from local banks 存放本港银行同业的款项
1sj7]G]`k amount due to banks 银行同业的存款
$mM"C+dD amount due to banks abroad 海外银行同业的存款
x&;A Y amount due to holding companies 控股公司存款
~wW]n tZm amount due to local banks 本港银行同业的存款
a[~[l k=7 amount due to outport banks 外埠银行同业的存款
3pWav
1" amount for note issue 发行纸币的款额
L.@$rFhA amount of bond 担保契据的款额
^;PjO|mD
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f<bB= 9J amount of contribution 供款数额
{k.:DH) amount of indebtedness 负债款额
fKY-@B[| amount of principal of the loan 贷款本金额
Cu#n5SF* amount of rates chargeable 应征差饷数额
?{TWsuP7 amount of share capital 股本额
\ 2y/: amount of sums assured 承保款额
PM84Z@Y amount of variation 变动幅度
wL),/i& < amount of vote 拨款数额
c.]QIIdK amount payable 应付款额
0<` qz |_h amount receivable 应收款额
G^d3$7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H I|a88
analysis 分析
a8T9=KY^ ancillary risk 附属风险
- nNKUt.I annual account 周年帐目；周年帐目报表；年度决算；年结
@3c'4O
annual accounting date 年结日期
k(H]IL L annual allowance 每年免税额；年积金；年度津贴；年津
md{nHX& annual balance 年度余额
q$" u< annual disposable income 每年可动用收入
?pEPwc annual estimates 周年预算
e5bXgmyil annual fee 年费
rogy`mh\r2 annual general meeting 周年大会
6Z#Nh@!+C annual growth rate 年增率；每年增长率
W'vek uM annual long-term supplement 长期个案每年补助金
$||WI}k3V annual pensionable emolument 可供计算退休金的年薪
p4z4[=-: annual report 年报
*]yrN` Annual Report on the Consumer Price Index 《消费物价指数年报》
}>@SyE 'Q annual return 周年报表；周年申报表；每年报税表格
4 Y59^ Annual Return Rules 《周年报表规则》
g$GGo[_0 annual review of consumer prices 每年消费物价回顾
Iz+%wAZ|B6 annual roll-forward basis 逐年延展方式
O/#3QK annual salary 年薪
9~~NxWY%x annual statement 年度报表；年度决算表
'hr_g* i 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
M%ecWr!tj annuitant 年金受益人
apm% \dN annuity 年金
m ^L !_~ annuity contract 年金合约
:(US um annuity on human life 人寿年金
ZskX!{ antecedent debt 先前的债项
Ne<S_u2nT ante-dated cheque 倒填日期支票
O lyW/hd anticipated expenditure 预期开支
~F-knEvL anticipated net profit 预期纯利
F?2UHcs anticipated revenue 预期收入
UeFJ5n'x: anti-inflation measure 反通货膨胀措施
&l2xh~L anti-inflationary stance 反通货膨胀立场
Fya*[)HBo apparent deficit 表面赤字
A;rk4)lij apparent financial solvency 表面偿债能力
$Be hU apparent partner 表面合伙人
c9 Et Uv~ application for personal assessment 个人入息课税申请书
a fX|R application of fund 资金应用
((]i}s0S application to release as liquidator and to destruct the books of accounts and documents
[(*Eg!?W= 申请免除清盘人职务及毁灭帐簿与文件
Ich^*z(F$ appointed actuary 委任精算师
P ,] ./m\J appointed auditor 委任核数师；委任审计师
M2cG r appointed trustee 委任的受托人
Ti )Me-g appointer 委任人
cu>(;= apportioned pro rata 按比例分摊
}6 a}8EyFP apportionment 分配；分摊
)@DDs(q=i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=!SV;^-q apportionment formula 分摊方程式
5;KJ0N*- apportionment of estate duty 遗产税的分摊
-51LF=(!L appraisal 估价；评估
5T.U=_a g appreciable growth 可观增长
e4=FO;% appreciable impact 显着影响
xRc+3Z= N appreciable increase 可观增长
m BvO<?ec appreciation 增值；升值
/Yi4j,8!| appreciation against other currencies 相对其他货币升值
|1CX?8)b= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n yPeN?- appreciation tax 增值税
rVP\F{Q4Tr appropriation 拨款；拨用；拨付
0e0)1;t\ appropriation account 拨款帐目
jA9uB.I,"b Appropriation Bill 拨款法案
AcuZ? LYzK appropriation-in-aid system 补助拨款办法
AmIW$(Ce approved assets 核准资产
%]7 6u7b/ approved basket stock 认可一篮子证券
K!\v ?WbF approved budget 核准预算
FW8Zpr!u approved charitable donation 认可慈善捐款
8?LT*>! approved charitable institution 认可慈善机构
2Pm}wD^` approved currency 核准货币；认可货币
5B)&;[ approved estimates 核准预算
39O rY approved estimates of expenditure 核准开支预算
pqO0M]} approved overseas insurer 核准海外保险人
h%F.h! [* approved overseas trust company 核准海外信托公司
b%MZfaU approved pooled investment fund 核准汇集投资基金
6HBDs: approved provident fund scheme 认可公积金计划
1A'eH:$ approved provision 核准拨款
RgV 3, z approved redeemable share 核准可赎回股份
bj@sci(1 ? approved regional stock 认可地区性证券
GFLat approved retirement scheme 认可退休金计划
=$4I} 2 approved subordinated loan 核准附属贷款
_ab8z]H arbitrage 套戥；套汇；套利
iw M xTty arbitrageur 套戥者；套汇者
N4,oO H~ arbitrary amount 临时款项
F<{,W-my ` arrangement 措施；安排；协定
55s5(]`d arrears 欠款
P]n0L4c arrears of pay 欠付薪酬
!y XGA g, arrears of revenue 逾期未收税款；逾期未收的帐项
,u>LAo0 articles of association 组织章程；组织细则；组织章程细则
ORrZu$n`p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yq|yGf(4& ascertainment of profit 确定利润
roc DO8f "Asia Clear" “亚洲结算系统”
2F*>&n&Db7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z x<P X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
db,?b>,EE Asian Development Fund [ADF] 亚洲发展基金
8<}=f4vUj5 Asian dollar bond 亚洲美元债券
AJ6l#j- Asian dollar market 亚洲美元市场
Kw" e4 a Asian dollar rate 亚洲美元利率
`Gv\"|Gn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N9|J\;fzT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.?s jr4 asked price 沽盘；喊价；索价；卖方报价
o@gceZuk assessable income 应评税入息
#pPOQv:~ assessable loss 应评税亏损
(bv{1 7K assessable profit 应评税利润
:@jctH~ assessable value 应评税值
})<u ~r assessed profit 估定利润
Ox#vW6;) assessed value 经评估价值
G7Ck P assessment 评税；评定；估价；评税单
U&6A)SW,k assessment number 评税编号；估价编号
(${:5W assessment of additional tax 补加税评税
,Tar?& C: assessment of performance 业绩评估；实绩评价
\& +Y;:6 Assessor 评税主任
]@Y!,bw& asset price bubbles 资产价格泡沫
IrZ\;!N K asset-backed securities 具资产保证的证券
&4evh<z assets accretion 资产增值
>3D1:0Sg assets and liabilities 资产与负债
67&IaDts assets betterment statement 资产递增表；资产改进表
I) 1ih assets lending 实物放款；有抵押贷款
Mj1f;$ assets of the company passing on the death 死者去世时转移的公司资产
:(ql=+vDb4 assets pledged as security for liabilities 用作负债抵押的资产
D$4GNeB+# assets portfolio 资产投资组合
|U 1 [R\X assets price 资产价格
"{~FEx4 assets quality 资产质素
]cP%d -x} assets realization 资产变现
;b 65s9n^b assets refinancing arrangement 资产再集资安排
*w0|`[P+h assets securitization 资产证券化
*(5;5r assets situated outside Hong Kong 在香港以外地方的资产
@!oN]0`F; assets stripping 削减资产；拆卖资产
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V1-, assets value 资产值
I,#E`) assignee 承让人
UfPB-EFl$D assignment 转让；转让书；转让契
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assignment of interest 权益转让
>b"@{MZ @t assignment of letters patent and trade mark 专利证书及商标转让
,N:^4A assignment of property 物业转让；物业转让书
,w6?Ap assignment right 转让权
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t assignor 转让人
:Ef!gpS}?R associate 有联系的人；有关连人士；相联者；合伙人；联系人
zqt<[=O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sE&nEc associate member 附属会员
#2i$:c~ associated body corporate 相联法人团体
lz>00B<Z associated company 相联公司；联属公司
e eN` T&cI associated corporation 相联法团
kSEA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N KgEs 公认会计师公会〔英国〕
k M4z
% Association of Futures Exchange Brokers 香港期货经纪协会
e@V J-s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|DW^bv association of underwriters 承保人组织
BMO ,eQcB assumption of control 接管
XdDQ$'*X assurance 担保；保险；转易；转易书
SujEF` " assurance of interest 权益的转易
VtzZ1/J E at 19XX price 按一九ＸＸ年价格计算
&TRKd)w d at a discount 按赔价计算；按贴水价格计算；打折扣
pD[&,gV$ at a premium 按溢价计算；按升水价格计算
~SBW`=aP} at call 通知付款；按通知
'fK=;mM at constant market price 按固定市价计算
[sG`D-\P[ at constant price 按固定价格计算
gYN;F u-9Z at cost 按成本计算
A4(L47^ at current market price 按当时市价计算；按现时市价计算
XM!oN^ at current price 按当时价格计算；按现时价格计算
"Cxj_V@\ at factor cost 按要素成本计算；按生产要素成本计算
16eP7s at money-of-the-day price 按付款当日价格计算
[dLc+h1{B at or better 按指定或较佳价位〔买卖指令〕
6!0NFP~b at par 按面值计算；平价
_YR#J%xa at sight 见票即付
eD7\ ,}O at the close 按收市盘
KL?<lp " at the opening 按开市盘
|0F o{ attestation 见证；见证条款
8*&-u +@% at-the-money option 平价期权
d(t)8k$ attorney 受权人；受托代表人
Y_faqmZ 9] attornment 新拥有人承认书
=>PX~/o attributable profit 可归属利润
W (TTsnnx attributable share value 可归属股份价值
jA?[*HB Auckland Stock Exchange 奥克兰证券交易所
}Y.@: v
j auction 拍卖
5YP Iv- auctioneer 拍卖商
n1|]ji[c audit 审计；核数
+7OE,RoQ Audit Commission 审计署
W:n \,P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;C o"bP's 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〕
)?&mCI* audit review 帐目审查
<5KoK! H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VJK4C8] audited account 审计帐目；经审计的帐目
a9lYX*: audited annual account 经审计的周年帐目
Bi fI.2| audited balance sheet 经审计的资产负债表
D_<B^3w ) auditor 核数师；核数主任；审计师
yD3vq}U! auditor's certificate 核数师证明书；审计师证明书
"fNv(> -7s auditor's report 核数师报告；审计师报告
1 c"s+k]9 Aussie bond 澳元债券
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\o -kC} austerity budget 紧缩预算
6flO;d/v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B YB9M Australia All Ordinaries Index 澳洲所有普通股票指数
o( v` Australian Dollar [AUD] 澳元
Z{(Gib~{N Australian Options Market 澳大利亚期权市场
!^L}LtqHI Australian Securities Commission 澳洲证券事务监察委员会
sR PQr ? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_d~GY,WTdO Australian Stock Exchange 澳大利亚证券交易所
oU3gy[wF;b Austrian Schilling [ATS] 奥地利先令
N0lFx? 4 authentication 认证；鉴证
tZ=|1lM authority to purchase 委托购买证；委购书
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0 authorization 认可；核准；授权；授权书
)N{PWSPs authorization by direction 指示授权
8z=o. \@ authorization by instruction 指令授权
"e\73?P authorization by warrant 令状授权
O+X QP!T authorization of unit trust 单位信托的认可
@:hWahMy authorized agent 指定代理人
W{ozZuo authorized capital 法定资本
.-s!} P" authorized clerk 出市员
A+Je?3/. authorized dealer 认可交易商
S WsD]rn authorized financial institution 认可财务机构
9|>y[i authorized fund 认可基金
L}8 }Pns?& authorized fund house 获授权的基金公司；认可基金公司
# 9"lL1 authorized institution 认可机构
j }^?Snq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rf$[8d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\2@9k` authorized insurer 获授权保险人；获认可承保人
) tV]h#4 authorized investment 特准投资项目
$a\X( okx authorized person 获授权人
&e[Lb:Uk) authorized representative 获授权代表
hhjsg?4uL authorized share capital 法定股本
(#je0ES automated quotation system 自动报价系统
Q4ii25] * Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IP !zg|c, 自动交易系统〔香港期货交易所有限公司〕
/Jk.b/t.*S automatic adjustment mechanism 自动调整机制
%iV\nFal> automatic adjustment system 自动调整系统
Y=pRenV' Automatic Clearing House 自动票据交换所
qy\SOA h automatic exchange rates accumulation system 自动化汇率累集系统
Tig6<t+Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,,9vk \ automatic teller machine [ATM] 自动柜员机
Qw% 0<~< autopay 自动转帐
Z#%77!3 available assets 可用资产
P d
6 available fiscal reserve 现存财政储备
*=E4|> Ul, available profit 可用利润
IfRrl/!nw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%ULd_ES^ average 平均；平均数；海损
?K}KSJ6_ average basic salary 平均基本薪金
JLyFk V/
average consumer expenditure 平均消费开支；一般消费开支
OK}8BY average cost 平均成本
gJOswN;([ average cost of land production 增辟土地平均成本
)[sSCt] average daily turnover 平均每日成交额
@iz S_I, average daily wage rate 平均每日工资率
";0-9*I average expenditure pattern 平均开支模式
H<b4B$/ average growth rate 平均增长率
4f0dc\$ average net fixed assets 固定资产平均净值
GEb)nHQq average of relatives 相对价格平均数
WWTJ%Rd| average price 平均价格
g ]} ] /\ average propensity to consume 平均消费倾向；一般消费倾向
1^; &?E average propensity to save 平均储蓄倾向；一般储蓄倾向
[iSLn3XXRX average rate 平均率
x~yd/ R average revenue 平均收入；平均收益
+fIy eX average stock 平均库存；平均存货
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1J i\ average yearly rent 平均年租
L?y,xA_ avoidance of double taxation 避免双重课税
J _| >rfW avoidance of tax 避税
