A:
Wt az@ + A share Ａ股；甲类股份
ea O'|@;{~ abatement of tax 减税；减扣免税额
%AJ9fs4/ ABN AMRO Bank N.V. 荷兰银行
r]-n, above-the-line expenditure 线上项目支出；经常预算支出
:Z/\U* 6~ above-the-line receipt 线上项目收入；经常预算收入
W\-`}{B_/ ABSA Asia Limited 南非联合亚洲有限公司
gJp6ReZ# absolute change 绝对数值变更
c|3oa"6T> absolute expenditure 实际开支
#qk=R7" Q absolute guideline figure 绝对准则数字
B# hvw'} absolute interest 绝对权益
"c} en[ absolute order of discharge 绝对破产解除令
iz;5 : absolute profit margin 绝对利润幅度
F3vywN1$, absolute value 实值；绝对值
/tG as absolutely vested interest 绝对既得权益
IAzFwlO9 absorbed cost 已吸收成本；已分摊成本
~-NSIV:f absorption 吸收；分摊；合并
&x B ^ absorption rate 吸收率；摊配率；分摊率
$Tv~ *|a ACB Finance Limited 亚洲商业财务有限公司
!YpH\wUyvP acceptable form of reciprocity 合理的互惠条件
:4 z \Q] acceptable rate 适当利率；适当汇率
sVP\EF 8PY acceptance agreement 承兑协议
%~Wr/TOt+ acceptance for honour 参加承兑
[RDY(}P% acceptor 承兑人；接受人；受票人
.36]> 8 acceptor for honour 参加承兑人
1l}fX}5%I; accident insurance 意外保险
Nfl5tI$U: Accident Insurance Association of Hong Kong 香港意外保险公会
7zNfq.Ni~ accident insurance scheme 意外保险计划
?IiF Ffs accident year basis 意外年度基准
)b|xzj @ accommodation 通融；贷款
f_. 0 u M accommodation bill 通融票据；空头票据
4)snt3k accommodation party 汇票代发人
w (odgD account balance 帐户余额；帐户结余
clT[ ?8* account book 帐簿
j'SGZnsy* account collected in advance 预收款项
# *7ImEN account current book 往来帐簿
cw~-%%/ account of after-acquired property 事后取得的财产报告
\Dx)P[Ur account of defaulter 拖欠帐目
Gfle"_4m8 account payable 应付帐款
T'14OU2N{Y account payee only [A/C payee only] 只可转帐；存入收款人帐户
]rO/IuB account receivable 应收帐款
P`n"E8"ab< account receivable report 应收帐款报表
'81WogH: account statement 结单；帐单；会计财务报表
X/S%0Aw Z account title 帐户名称；会计科目
ZP4y35&%y accountant's report 会计师报告
g`H ;~ w Accountant's Report Rules 会计师报告规则
U;U19[] accounting and auditing procedure 会计与审计程序；会计与核数程序
Mbxrj~ue Accounting Arrangements 《会计安排》
Rap_1o9#\ accounting basis 会计基础
ENZYrWl
accounting by Official Receiver 破产管理署署长呈交的帐目
#\O?|bN'q Accounting Circular 《会计通告》
t)l^$j !h@ accounting class 会计类别
@p9YHLxLjQ accounting date 记帐日期；会计结算日期
3TT?GgQ accounting for money 款项核算
9 E Accounting Officer 会计主任
ZX40-6#O accounting period 会计报告期；会计期
w `>g^_xsg accounting policy 会计政策；会计方针
CN#2-[T accounting practice 会计惯例
212 accounting principle 会计准则
6p~8(-nG accounting record 会计记录
SrvC34<7 accounting report 会计报告
V_ H0z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vsbD>`I Accounting Society of China 中国会计学会
lUM-~ accounting statement 会计报表
' "o2;J)7 accounting system 会计制度；会计系统
\.MPjD accounting transaction 会计事项；帐务交易
R-BN}ZS accounting treatment 会计处理
I !g+ K accounting year 会计年度
P<R'S accretion 增值；添加
+C`zI~8 accrual 应计项目；应累算数目
]=sGLd^)E accrual basis 应计制；权责发生制
h1Q rFPQnu accrual basis accounting 应计制会计；权责发生制会计
:stA]JB#
w accrue 应累算；应计
[hKt4]R accrued benefit 应累算利益
NAEAvXj accrued charges 应计费用
|&0 Cuwt accrued cumulative preference share dividend 应累算的累积优先股股息
sj% \ lq accrued expenses 应累算费用
t ;)`+K#1: accrued interest payable 应付利息；应计未付利息
tD3v`Ke accrued interest receivable 应收利息；应计未收利息
%9`\ 7h7K accrued right 累算权益
6vebGf accruing profit 应累算的利润
\ t' ]Lf accumulated fiscal reserve 累积财政储备
#~;:i accumulated profit 累积利润；滚存溢利
A&qZ:&(OM accumulated reserve 累积储备
&l (PWU accumulation of surplus income 累积收益盈余
E'F87P ^> acquired assets 既得资产
Q`(.Blgm; acquisition 收购；购置；取得
]s^Pw>/` acquisition cost 购置成本
J I[9c,N acquisition expenses 购置费用
%&S :W%qm? acquisition of 100% interest 收购全部股权
a X(Y
`g)| acquisition of control 取得控制权
Nmu=p~f}3` acquisition of fixed assets 购置固定资产
3^p;'7x acquisition of shell “买壳”
R\n*O@E
v3 acquisition price 收购价
Uk= L?t act of God 天灾
)+ 1 2r6W acting partner 执事合伙人
DeR C_ [ active market 买卖活跃的市场；交投畅旺的市场；旺市
CC{{@
active partner 积极参与的合伙人
s<fzk1LZ active trading 交投活跃
q b7ur; actual circulation 实际流通
PitDk
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)w&k&TY4H actual expenditure 实际开支；实际支出
}|(v0] actual income 实际入息；实际收入；实际收益
B/ACU actual market 现货市场
" 2 J2za actual price 现货价；实际价格
'7/c7m/$X< actual profit 实际利润
p +O,C{^f actual quotation 实盘；实际价位；实际报价
5Ak6 q(\ actual year basis 按实际年度计算
Q
a8;MxK` actuals 实货
=@0/. oSD actuarial investigation 精算调查
1JSKK.LuJV actuarial principle 精算原则
; `-@L actuarial report 精算师报告
O2C&XeB:4 Actuarial Society of Hong Kong 香港精算学会
AWn$od`#s
actuarial valuation 精算师估值
o<nkK+=Afm actuary 精算师
kC4}@{4i ad referendum agreement 暂定协议；有待覆核的协定
S|v")6 ad valorem duty 从价税；按值征税
? _Y2'O ad valorem duty system 从价税制
':LV"c4 t ad valorem fee 从价费
>'96SE3 ad valorem tariff 从价关税
Q=Y1kcTOn additional allowance 额外免税额
Hlye:.$ additional amount for unexpired risk 未过期风险的额外款额
,T\) % q additional assessable profit 补加应评税利润
15tT%TC additional assessment 补加评税
S67>yq ha additional commitment 额外承担
fPu, @
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additional commitment vote 额外承担拨款
>pq= .)X} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
76r RF additional dependent parent allowance 供养父母额外免税额
a 2\r^fY/ additional provision 额外拨款
tX *}l|;( additional stamp duty 附加印花税
Ec; { N additional tax 补加税罚款；补加税款
JVk"M=c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i #W0 adjudged bankrupt 被裁定破产
n%1I}?$fO adjudicated bankrupt 裁定破产人
6Om)e=gU/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
/agX! E4s adjudication of bankruptcy 裁定破产；宣告破产
1pT-PO 3= adjudication of insolvency 裁定无力偿还债务
q=(.N>% adjusted actual 经调整的实数；调整后的实数
A,'JmF$d
adjusted current assets 经调整的流动资产；调整后的流动资产
#Kd^t =k adjusted figure 经调整的数字；调整后的数额
us
TPr adjusted liabilities 经调整的负债；调整后的负债
u# uT|a. adjusted loss 经调整的亏损；调整后的亏损
ui$JQ _P 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
r^,XpRe&M adjusted profit 经调整的利润；调整后的利润
fF*{\ adjusted surplus 经调整的盈余额；调整后的盈余额
[h^>Iq
(Z adjusted value 经调整的价值；调整后的价值
6~_ TXy/ adjustment 调整；修订；理算〔保险〕
Yf=Puy}q adjustment centre 调剂中心
Y4.t :Uzr adjustment lag 调整过程的时间差距；调整时差
drc]" 6 k adjustment mechanism 调整机制
q V +g Q adjustment of loss 亏损调整
_K5R?"H0 adjustment process 调整过程；调整程序
2Yt+[T* adjustment range 调整幅度
~ p0M| administered exchange rate 受管制汇率
&>]c"?C* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|q:p^;x administration expenses 行政费用
.3QX*]{ administration fee 手续费；行政费
!QTfQ69Y0 administration in bankruptcy 破产管理
E0o?rgfdq administration order 遗产管理令
ySEhi_)9^ administrator 管理人；遗产管理人
6~@S,i1 administrator of the estate 遗产管理人
#-*#? - admission of debt 债项承认书
yaD_c; admission of proof 接纳债权证明
2[8C?7_K0? advance 放贷款项；垫付款项；预支款项；预付款项
`$5 QTte advance account 暂支帐目；预付款帐户
`f~ \d.*U advance compensation 预付补偿金
f1_b``M advance from shareholder 股东垫款
Z WH9E.uj advance pending reimbursement 预支以待日后付还
L~PBD?l advanced economy 先进经济体系
X5hamkM*m advancement 预付；预付财产
>A RZ=x[ advances warrant 垫款令
x # Um` advancing 贷出
RrG5`2 adverse balance 逆差
(WISf}[l; adverse exchange 逆汇
#S*`7 MvM advertisement addressed to shareholders 在报章刊登的致股东通告
~5Cid)Q}@o advice for collection 托收通知书
e2 X\ll advice of drawing 提款通知书；汇票通知书
=5v=<, ] advice of payment 付款通知
kU
{>hG 4 Advisory Committee [Securities and Futures Commission]
;;#_[Zl 谘询委员会〔证券及期货事务监察委员会〕
H>qw@JiO! Advisory Committee on Diversification 经济多元化谘询委员会
|v6kZ0B< affidavit 誓章；遗产申报誓章
Ac2,A > affidavit of no receipt 述明无收款的誓章
a bW[hp affiliate 联号；联营公司；附属公司
fUg<+|v* affiliated company 附属公司；联号；联营公司
lI<Q= gd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MN .h,^b affordability 负担能力
iW
# |N^ African Development Bank [AfDB] 非洲开发银行
Sz_{ #- after-acquired property 事后取得的财产
l[AQyR1+/ after-hours dealing 市后交易
?m(]@6qa after-tax profit 税后盈利；税后利润；税后溢利
s)L\D$;+O agency agreement 代理协议
@ gv^ agency expenses 代理机构的开支
qq,#b Re agency fee 代理费
h| T_
k Agency Law 《代理法》
/~O>He agent 代理人；承销人
Jx jP'8 agent of company 公司代理人
=sYUzYm agent's fee 代理人费；经纪费
j+9;Cp]N V aggregate 总计；总数；总体数字
<*/IV< aggregate amount 总款额；总额
Hrk]6* aggregate assets and liabilities 总体资产与负债
FoNkISzW
aggregate at constant price 按固定价格计算的总体数字
KmYSYNr@, aggregate demand 总需求
&qjc+ -r{l aggregate gross position 总持仓量
s<XAH7?0 aggregate limit 总限额
RnaxRnXVR aggregate of salaries tax 合计薪俸税
M&v;# CV aggregate performance 总体表现；总体业绩
tpY]Mz[J aggregate supply 总体供应
Z"pCDW) aggregate surplus 总盈余
X9-WU\?UC aggregate total 整体总额
:Rftn6! aggregate value 总值；合计价值
N*w6D: aggregated basis 合计基准
T) Zef aggregated net chargeable income 合计应课税入息实额
6/5Xy69:h aggregation 合并计算；合计；总和
Mjon++>Z aggregation of incomes of husband and wife 夫妇入息合并计算
x@)G@'vV| aggregation of property 财产的总和
44x+2@&1 agio 差价；贴水
-`8pahI 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》
4 x)etH^o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E
xls_oSp 《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》
3n!f'" T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/=(PMoZu 《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》
K7-z.WTUR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ym8
V) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2bnYYQ14: agreement for a settlement 授产协议
-\9K'8 C agreement for assignment 转让协议
J E *d- agreement for sale 售卖协议；买卖协议
x##0s5Qn agreement for sale and purchase 买卖协议
k6$Ft.0d1Z agreement for the payment of interest 支付利息协议
T\wfYuc &X agreement for the repayment of money 还款协议
ib\_MNIb agreement of reinsurance 再保险协议
&E+mXEve Agricultural Bank of China 中国农业银行
WbWEgd%8. air passenger departure tax 飞机乘客离境税
{zTnE?(o` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9R m\@E
[ airport tax 机场税
=o5|W'>` alcohol duty 酒精税
Ntt*}|:QV< alienation 让与；让渡；转让
2;w`W58
alimony 生活费；赡养费
j>`-BN_ All Ordinaries Index [AOI] 所有普通股指数
4Jf9N' all risks 全险；综合险
srQGqE~ All Sales Record for Stock Market 《股票市场成交报告》
% aqP{mOO Allied Capital Resources Limited 新联财务有限公司
9Wv}g"KY0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T' > MXFLh allocation letter 拨款信件
6E-A fY'< allocation of fund 分配款项；预留款项
vB%os Qm allocation of profit 利润分配；溢利分配
6]sP " allocation warrant 拨款令
)`BKEa f allotment 分配；配股
v{X<6^g allotment notice 股份配售通知；配股通知
o1?S * allotment of shares 股份分配
P?ms^ allowable 可获宽免；免税的
0Lf4 ^9N allowable business loss 可扣除的营业亏损
v&qL r+_7 allowable expenses 可扣税的支出
c;Gf$9?iC allowance 免税额；津贴；备抵；准备金
FyQr$; r allowance for debts 债项的免税额
U,K=(I7OBX allowance for depreciation by wear and tear 耗损折旧免税额
kMx)G ] allowance for funeral expenses 殡殓费的免税额
ALQ-aXJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bd\%K`JQ{ allowance for repairs and outgoings 修葺及支出方面的免税额
}P'c8$ allowance to debtor 给债务人的津贴
s o1hC alteration of capital 资本更改
[w90gp1O[ alternate trustee 候补受托人
9:P\)'y? amalgamation 合并
\ZA@r|=$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X'88W- ambit of charges 征税范围；收费范围
PJ YUD5 amended valuation 经修订的估值
"AP$)xM-: American Commodities Exchange 美国商品交易所
Q5b 9q$L$ American Express Bank Limited 美国运通银行
!zfKj0^ American Stock Exchange 美国证券交易所
Pt hgxB^ amortization 摊销
|R2p^!m amount due from banks 存放银行同业的款项
H:)_;k amount due from banks abroad 存放海外银行同业的款项
as(/
>p amount due from holding companies 控股公司欠款
WvZt~x&2 amount due from local banks 存放本港银行同业的款项
f92z/5%V amount due to banks 银行同业的存款
@QMy!y_K~m amount due to banks abroad 海外银行同业的存款
gyb99c,) amount due to holding companies 控股公司存款
F{4v[WP) amount due to local banks 本港银行同业的存款
"BVp37 m;? amount due to outport banks 外埠银行同业的存款
?q b35 amount for note issue 发行纸币的款额
<F8 e?xy amount of bond 担保契据的款额
`^] D;RfE amount of consideration 代价款额
9Z 2 1|5 amount of contribution 供款数额
\1SC:gN*# amount of indebtedness 负债款额
ps;d bY*s6 amount of principal of the loan 贷款本金额
8{i
O#C amount of rates chargeable 应征差饷数额
qX*xQA|ak, amount of share capital 股本额
zE<Iv\Q amount of sums assured 承保款额
q|:wzdmNZ amount of variation 变动幅度
+4
h!;i amount of vote 拨款数额
1BEs> Sm amount payable 应付款额
X 5\xq+Ih amount receivable 应收款额
_ !E& %=f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KZTLIZxI- analysis 分析
? % [~J ancillary risk 附属风险
tS >^x annual account 周年帐目；周年帐目报表；年度决算；年结
T-#4hY` annual accounting date 年结日期
eXMIRus( annual allowance 每年免税额；年积金；年度津贴；年津
$C sE[+k1 annual balance 年度余额
q Y$ [2] annual disposable income 每年可动用收入
lKB 9n}P annual estimates 周年预算
qDG2rFu&[ annual fee 年费
ha Y]gmC annual general meeting 周年大会
.$H"j> annual growth rate 年增率；每年增长率
6UqAs<c9 annual long-term supplement 长期个案每年补助金
Av?R6 annual pensionable emolument 可供计算退休金的年薪
*/l;e<E annual report 年报
.>eR X% Annual Report on the Consumer Price Index 《消费物价指数年报》
e MHz/;I annual return 周年报表；周年申报表；每年报税表格
p20JU zy Annual Return Rules 《周年报表规则》
1f<R,> annual review of consumer prices 每年消费物价回顾
Q3(ulgl] annual roll-forward basis 逐年延展方式
[{Jo(X annual salary 年薪
SAdE9L =d annual statement 年度报表；年度决算表
\yu7,v 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
Q"ZpT annuitant 年金受益人
v\5O\ I ^ annuity 年金
K6t"98 annuity contract 年金合约
s*[
I"iE annuity on human life 人寿年金
gu!!}pwV9 antecedent debt 先前的债项
In^mE(8YO ante-dated cheque 倒填日期支票
9xO@_pkX anticipated expenditure 预期开支
(^35cj{s anticipated net profit 预期纯利
"qNFDr(WM anticipated revenue 预期收入
9zb1t1[ W anti-inflation measure 反通货膨胀措施
4hy -M>!D| anti-inflationary stance 反通货膨胀立场
0- S.G38{ apparent deficit 表面赤字
*qm|A{FQR apparent financial solvency 表面偿债能力
ewU*5|*[ apparent partner 表面合伙人
P,ueLG= application for personal assessment 个人入息课税申请书
XZ~kXE;B( application of fund 资金应用
dI
,A;. application to release as liquidator and to destruct the books of accounts and documents
Q $ }#& 申请免除清盘人职务及毁灭帐簿与文件
D9[19,2 r` appointed actuary 委任精算师
o6px 1C: appointed auditor 委任核数师；委任审计师
o 2 Nu@^+ appointed trustee 委任的受托人
Tc /^h 4xH appointer 委任人
b^Z2Vf:k] apportioned pro rata 按比例分摊
J`U]Ux/L apportionment 分配；分摊
S(Af o` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D,}bTwRb- apportionment formula 分摊方程式
pOXI*0_g. apportionment of estate duty 遗产税的分摊
`P; r[j" appraisal 估价；评估
<Z:FY|'s appreciable growth 可观增长
\jwG*a appreciable impact 显着影响
l.o/H| appreciable increase 可观增长
.oyAi|| appreciation 增值；升值
/=S@3?cQAB appreciation against other currencies 相对其他货币升值
PGJh>[ s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a#=d{/ ab appreciation tax 增值税
Wp>t\S~N appropriation 拨款；拨用；拨付
-/pz3n appropriation account 拨款帐目
;[}OZt Appropriation Bill 拨款法案
~i"=:D appropriation-in-aid system 补助拨款办法
*'-4%7C`1 approved assets 核准资产
T;92 M}\ approved basket stock 认可一篮子证券
(<eLj Q approved budget 核准预算
R%WY!I8C approved charitable donation 认可慈善捐款
->b5"{t approved charitable institution 认可慈善机构
'#f<wf n approved currency 核准货币；认可货币
$&as5z8 approved estimates 核准预算
@KTuG ?. approved estimates of expenditure 核准开支预算
tTy !o= approved overseas insurer 核准海外保险人
HDH G~<s approved overseas trust company 核准海外信托公司
jw:z2:0~ approved pooled investment fund 核准汇集投资基金
[ [ ie approved provident fund scheme 认可公积金计划
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TJ/, approved provision 核准拨款
l;iU 9<~ approved redeemable share 核准可赎回股份
XPX?+W=mv approved regional stock 认可地区性证券
Mk}T approved retirement scheme 认可退休金计划
KV_/fa~Ry approved subordinated loan 核准附属贷款
Fa%1] R arbitrage 套戥；套汇；套利
YCbvCw$Ob arbitrageur 套戥者；套汇者
,W}:vd C arbitrary amount 临时款项
Q/S ^-&~ arrangement 措施；安排；协定
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0c5x arrears 欠款
EB[T 5{ arrears of pay 欠付薪酬
duG3-E arrears of revenue 逾期未收税款；逾期未收的帐项
5bLNQz\WJ articles of association 组织章程；组织细则；组织章程细则
spV7\Gs.@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+l7)7qKx ascertainment of profit 确定利润
/Q;wz!V$ "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
62sl6WWS3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/f#b;qa, Asian Development Fund [ADF] 亚洲发展基金
FH=2, "A Asian dollar bond 亚洲美元债券
2`4m"D tA Asian dollar market 亚洲美元市场
<+k&8^:bi Asian dollar rate 亚洲美元利率
v $]B;;[A Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Z mJ<h& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oPKLr31zt asked price 沽盘；喊价；索价；卖方报价
<o% T] assessable income 应评税入息
v)+g<! assessable loss 应评税亏损
KnG7w^ assessable profit 应评税利润
zgw ez$ assessable value 应评税值
4CM'I~ assessed profit 估定利润
-uYxc=4Lh assessed value 经评估价值
YbZbA >| assessment 评税；评定；估价；评税单
P 2WAnm assessment number 评税编号；估价编号
gA2Wo+\^bq assessment of additional tax 补加税评税
o !tC{"g assessment of performance 业绩评估；实绩评价
A8 m 06 Assessor 评税主任
I){4MoH. asset price bubbles 资产价格泡沫
-ZaeX]^&Q\ asset-backed securities 具资产保证的证券
u}5CzV ` assets accretion 资产增值
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<0;9| assets and liabilities 资产与负债
, #)d assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
{ M**a assets of the company passing on the death 死者去世时转移的公司资产
0>{ ]* assets pledged as security for liabilities 用作负债抵押的资产
%B$ftsYXmu assets portfolio 资产投资组合
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n M1 assets price 资产价格
Y ^+x< assets quality 资产质素
0-Mzb{n5 assets realization 资产变现
Jq/itsg assets refinancing arrangement 资产再集资安排
d>p' A_ assets securitization 资产证券化
'7?Y+R@|L assets situated outside Hong Kong 在香港以外地方的资产
9B0 ON*` assets stripping 削减资产；拆卖资产
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w I{ assets value 资产值
GLf!i1Z assignee 承让人
ray3gM%JLj assignment 转让；转让书；转让契
m4/qxm"Dx: assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
w ,j*I7V assignment of property 物业转让；物业转让书
]R T assignment right 转让权
@62,.\F assignor 转让人
p":u]Xgb associate 有联系的人；有关连人士；相联者；合伙人；联系人
qX@e+&4P0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3x;UAi+& associate member 附属会员
nm5DNpHk associated body corporate 相联法人团体
Py; 5z associated company 相联公司；联属公司
`58% &3lp associated corporation 相联法团
5Y *4a%" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
LzU'6ah';5 公认会计师公会〔英国〕
A)U"F&tvm Association of Futures Exchange Brokers 香港期货经纪协会
,j_js8r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
LSC[ S: association of underwriters 承保人组织
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aG6u^ % assumption of control 接管
<wS J K assurance 担保；保险；转易；转易书
7p1Y g assurance of interest 权益的转易
jSp&\Wj b at 19XX price 按一九ＸＸ年价格计算
[BE_^d5& at a discount 按赔价计算；按贴水价格计算；打折扣
M_E,pg=rWI at a premium 按溢价计算；按升水价格计算
{xZ Y4b2 at call 通知付款；按通知
e}uK"dl( at constant market price 按固定市价计算
Jw]!x1rF~ at constant price 按固定价格计算
"L~Oj&AN[ at cost 按成本计算
Fe !MA at current market price 按当时市价计算；按现时市价计算
u !BU^@ P at current price 按当时价格计算；按现时价格计算
$]DuO1H./ at factor cost 按要素成本计算；按生产要素成本计算
pbx*Y`v at money-of-the-day price 按付款当日价格计算
!/p|~K at or better 按指定或较佳价位〔买卖指令〕
ZO%^r%~s at par 按面值计算；平价
A]bQUWt2 at sight 见票即付
<O+GXJ2 at the close 按收市盘
IS]A<}j/- at the opening 按开市盘
,!{8@*!=s attestation 见证；见证条款
1?.CXq K at-the-money option 平价期权
cN d&C'/N attorney 受权人；受托代表人
??/b I~Sd attornment 新拥有人承认书
4~ }NB% , attributable profit 可归属利润
RW&o3_Ua attributable share value 可归属股份价值
{?yVA Auckland Stock Exchange 奥克兰证券交易所
dUv@u ! }B auction 拍卖
S>dHBR#AD auctioneer 拍卖商
Dl/ C?Fll audit 审计；核数
g kmof^ Audit Commission 审计署
4#(/{6J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VZq CFE3 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&oMEz 0 audit review 帐目审查
)|=1;L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F${sEtH audited account 审计帐目；经审计的帐目
xo@1((|z audited annual account 经审计的周年帐目
ya2sS9^T[ audited balance sheet 经审计的资产负债表
4 ?BQ&d auditor 核数师；核数主任；审计师
JzEg`Sn^ auditor's certificate 核数师证明书；审计师证明书
}uDpf0;^ auditor's report 核数师报告；审计师报告
|cC3L09 Aussie bond 澳元债券
}Cu:BD.zQ austerity budget 紧缩预算
Y^]n> X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nq_$!aB_K Australia All Ordinaries Index 澳洲所有普通股票指数
3f5YPf2u Australian Dollar [AUD] 澳元
x;W!sO@$ Australian Options Market 澳大利亚期权市场
nT|WJ% Australian Securities Commission 澳洲证券事务监察委员会
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%,\2!$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sNx_9pJs4 Australian Stock Exchange 澳大利亚证券交易所
RZxh"lIo Austrian Schilling [ATS] 奥地利先令
bg|$1ue authentication 认证；鉴证
Kii@Z5R_? authority to purchase 委托购买证；委购书
QP(d77 n authorization 认可；核准；授权；授权书
|r+ x/,2- authorization by direction 指示授权
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authorization by instruction 指令授权
o135Xh$_>' authorization by warrant 令状授权
B}04 E^ authorization of unit trust 单位信托的认可
!y@\w authorized agent 指定代理人
5 51_;,t authorized capital 法定资本
}h1BAKg authorized clerk 出市员
d\qszYP[ authorized dealer 认可交易商
$x }R2 authorized financial institution 认可财务机构
Gw) y<h authorized fund 认可基金
ds*gL ~k^ authorized fund house 获授权的基金公司；认可基金公司
7s%D(;W_Mo authorized institution 认可机构
t5 >ma:^j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&</)k|.A6\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\r aP authorized insurer 获授权保险人；获认可承保人
RV@B[: authorized investment 特准投资项目
?n<F?~ authorized person 获授权人
f IV"U authorized representative 获授权代表
&DGqY5= authorized share capital 法定股本
#TUm&2 +V automated quotation system 自动报价系统
Ip{hg,> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8/2Wq~& 自动交易系统〔香港期货交易所有限公司〕
tV4yBe<`` automatic adjustment mechanism 自动调整机制
!=30 s;- automatic adjustment system 自动调整系统
J4]"@0 ?6 Automatic Clearing House 自动票据交换所
pKXSJ"Xo automatic exchange rates accumulation system 自动化汇率累集系统
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g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZWGelZP ~ automatic teller machine [ATM] 自动柜员机
mmwc'-jU: autopay 自动转帐
)[R wc#PA; available assets 可用资产
fV9+FOZn available fiscal reserve 现存财政储备
C=;}7g available profit 可用利润
v$` 3}<3- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;xq ;c\N average 平均；平均数；海损
@/aJi6d"^E average basic salary 平均基本薪金
h_X'O3r average consumer expenditure 平均消费开支；一般消费开支
`!N.1RP _ average cost 平均成本
[*K 9V/ average cost of land production 增辟土地平均成本
n{|j#j average daily turnover 平均每日成交额
FM3.z)> average daily wage rate 平均每日工资率
1$))@K-I average expenditure pattern 平均开支模式
?`vGpi~ average growth rate 平均增长率
,P`:`XQ>_B average net fixed assets 固定资产平均净值
zKk=R6w average of relatives 相对价格平均数
lx$Z/f average price 平均价格
c 9gm% average propensity to consume 平均消费倾向；一般消费倾向
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c&K& average propensity to save 平均储蓄倾向；一般储蓄倾向
`$4wm0G| average rate 平均率
ixy:S1 pI average revenue 平均收入；平均收益
\xOYa average stock 平均库存；平均存货
E0i!|H average yearly rent 平均年租
U0|wC,7" avoidance of double taxation 避免双重课税
Aa-OMo;~ avoidance of tax 避税
