A:
q]{gAGe~ A share Ａ股；甲类股份
~k34#j:J65 abatement of tax 减税；减扣免税额
[j@ ek ABN AMRO Bank N.V. 荷兰银行
g/C 7wc above-the-line expenditure 线上项目支出；经常预算支出
|&@q$ d above-the-line receipt 线上项目收入；经常预算收入
\>S.nW ABSA Asia Limited 南非联合亚洲有限公司
PSc=k0D absolute change 绝对数值变更
$R}C(k
;? absolute expenditure 实际开支
C Ro'r/G absolute guideline figure 绝对准则数字
-`4]u!A absolute interest 绝对权益
ZJ{DW4 #t absolute order of discharge 绝对破产解除令
lH3.q4D
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Gxd/t#; absolute value 实值；绝对值
`&NFl'l1C absolutely vested interest 绝对既得权益
v .W! absorbed cost 已吸收成本；已分摊成本
Kvg=7 o absorption 吸收；分摊；合并
\];|$FQg absorption rate 吸收率；摊配率；分摊率
?`TJ0("z" ACB Finance Limited 亚洲商业财务有限公司
&m5^
YN$b acceptable form of reciprocity 合理的互惠条件
L@\t]
~ acceptable rate 适当利率；适当汇率
W,~*pyLdO acceptance agreement 承兑协议
++~
G\T9H acceptance for honour 参加承兑
1t Xc7NA< acceptor 承兑人；接受人；受票人
d*+}_EV)Y3 acceptor for honour 参加承兑人
"dCIg{j accident insurance 意外保险
%# uw8V Accident Insurance Association of Hong Kong 香港意外保险公会
Wqv7 accident insurance scheme 意外保险计划
t'F$/mx. accident year basis 意外年度基准
>IQ&*Bb accommodation 通融；贷款
#xmiUN,| accommodation bill 通融票据；空头票据
^(&2 accommodation party 汇票代发人
^ RnQX#+ account balance 帐户余额；帐户结余
Y<;C>Rs
account book 帐簿
>> cW0I/` account collected in advance 预收款项
?4SYroXUX| account current book 往来帐簿
q[/g3D\G
account of after-acquired property 事后取得的财产报告
_dd_Z40R account of defaulter 拖欠帐目
IRM jL.q account payable 应付帐款
%en J[a%Qg account payee only [A/C payee only] 只可转帐；存入收款人帐户
` .`:~_OE account receivable 应收帐款
]}SV%*{ % account receivable report 应收帐款报表
R {} _Qb account statement 结单；帐单；会计财务报表
!& c%!* account title 帐户名称；会计科目
>
X
AB# accountant's report 会计师报告
(NUXK Accountant's Report Rules 会计师报告规则
f] 1 $` accounting and auditing procedure 会计与审计程序；会计与核数程序
o,k#ft< Accounting Arrangements 《会计安排》
Ty b_'|?rW accounting basis 会计基础
T\wOGaCW accounting by Official Receiver 破产管理署署长呈交的帐目
~oOv/1v}, Accounting Circular 《会计通告》
2h5T$[fV accounting class 会计类别
(a!E3y5, accounting date 记帐日期；会计结算日期
\nOV2(FAT accounting for money 款项核算
r;f\^hVy Accounting Officer 会计主任
[
2@Lc3< accounting period 会计报告期；会计期
E2
' Al6^C accounting policy 会计政策；会计方针
Ew}G PJ accounting practice 会计惯例
H?opG<R=ek accounting principle 会计准则
VFV 8ik) accounting record 会计记录
w 8o?wx* accounting report 会计报告
I-.? qcy~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gu3)HCZ Accounting Society of China 中国会计学会
P9\y~W accounting statement 会计报表
yq3"VFh3d accounting system 会计制度；会计系统
~=wBF accounting transaction 会计事项；帐务交易
,S(_YS^m accounting treatment 会计处理
w}}+8mk[ accounting year 会计年度
tc;$7F ; accretion 增值；添加
.*k!Zl* accrual 应计项目；应累算数目
;2 o{ 6 accrual basis 应计制；权责发生制
Qvny$sr2 accrual basis accounting 应计制会计；权责发生制会计
hW,GsJ, accrue 应累算；应计
\^F6)COy accrued benefit 应累算利益
dd=5`Bo9Yh accrued charges 应计费用
]Gl_L7 u` accrued cumulative preference share dividend 应累算的累积优先股股息
^R\5'9K! accrued expenses 应累算费用
!4F@ !.GG! accrued interest payable 应付利息；应计未付利息
Z[+Qf3j}o6 accrued interest receivable 应收利息；应计未收利息
,[m4+6G5 accrued right 累算权益
-GgV&%'a accruing profit 应累算的利润
oi3Ix7 accumulated fiscal reserve 累积财政储备
pfim*\' accumulated profit 累积利润；滚存溢利
?fs#K ;w accumulated reserve 累积储备
#tPy0Q H accumulation of surplus income 累积收益盈余
XSZjuQ<[3 acquired assets 既得资产
:\#]uDT2= acquisition 收购；购置；取得
VyU!r*
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r'}#usB( acquisition expenses 购置费用
r~;.8qs acquisition of 100% interest 收购全部股权
.hvn/5s acquisition of control 取得控制权
/9y'UKl7[ acquisition of fixed assets 购置固定资产
:+DA zjwO< acquisition of shell “买壳”
:?%_JM5U acquisition price 收购价
>fR#U"KPAB act of God 天灾
b= Sl`&A acting partner 执事合伙人
mR{ %f?B active market 买卖活跃的市场；交投畅旺的市场；旺市
Q[O U` active partner 积极参与的合伙人
BcGQpv &x active trading 交投活跃
/` x|-9 actual circulation 实际流通
uuh vd h= actual cost 实际成本
8DrKq]& actual expenditure 实际开支；实际支出
(aCl*vV1 actual income 实际入息；实际收入；实际收益
J! eVw\6 actual market 现货市场
nfv s "B; actual price 现货价；实际价格
I^ A01\p actual profit 实际利润
;rta# pRn actual quotation 实盘；实际价位；实际报价
FH H2 actual year basis 按实际年度计算
= &aD!nTx actuals 实货
.+AO3~Dg actuarial investigation 精算调查
ldoN!J actuarial principle 精算原则
~w%Z Bp actuarial report 精算师报告
,v1-y
?kB Actuarial Society of Hong Kong 香港精算学会
_jb"@TY actuarial valuation 精算师估值
J2#=`|t" actuary 精算师
13{"sY:PT# ad referendum agreement 暂定协议；有待覆核的协定
{&(bKQ ad valorem duty 从价税；按值征税
]O&A:Us ad valorem duty system 从价税制
I p0@Q}^ ad valorem fee 从价费
;v+CQx ad valorem tariff 从价关税
OEGAwP? F additional allowance 额外免税额
oB Bdk@ additional amount for unexpired risk 未过期风险的额外款额
5p{tt;9[ additional assessable profit 补加应评税利润
s : q15" additional assessment 补加评税
m9>nv rQ additional commitment 额外承担
*t |j+*c}
additional commitment vote 额外承担拨款
.'AHIR&> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"/XS3s v"s additional dependent parent allowance 供养父母额外免税额
e]X9"sd0= additional provision 额外拨款
&(^>}&XS.< additional stamp duty 附加印花税
"Lpt@g[HF additional tax 补加税罚款；补加税款
ZCJ8 I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v:T` D adjudged bankrupt 被裁定破产
8UL:C?eY adjudicated bankrupt 裁定破产人
B&Ci*#e adjudication fee 裁定费；评定印花税额手续费；评估契据费
8QZk0O adjudication of bankruptcy 裁定破产；宣告破产
A8eli=W adjudication of insolvency 裁定无力偿还债务
qaGIU`}:$A adjusted actual 经调整的实数；调整后的实数
f W}H##b adjusted current assets 经调整的流动资产；调整后的流动资产
=v5(*$"pd" adjusted figure 经调整的数字；调整后的数额
^lMnwqx< adjusted liabilities 经调整的负债；调整后的负债
(U dDp"/ adjusted loss 经调整的亏损；调整后的亏损
f,a4LF 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_* |`E adjusted profit 经调整的利润；调整后的利润
i+ cGw adjusted surplus 经调整的盈余额；调整后的盈余额
o-' i)pp adjusted value 经调整的价值；调整后的价值
$ .Z2Rdlv( adjustment 调整；修订；理算〔保险〕
{:FITF3o adjustment centre 调剂中心
&Y=NUDt_ adjustment lag 调整过程的时间差距；调整时差
fR[!=-6^f adjustment mechanism 调整机制
17Gdu[E adjustment of loss 亏损调整
?h3Ow`1G adjustment process 调整过程；调整程序
m<f{7]fi5 adjustment range 调整幅度
d<b,LD^ administered exchange rate 受管制汇率
E:E &Wv?r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=<_5gR administration expenses 行政费用
QBn>@jq administration fee 手续费；行政费
&{=~)>h administration in bankruptcy 破产管理
Tk2kis(n administration order 遗产管理令
m[7:p{ administrator 管理人；遗产管理人
h'fD3Gr& administrator of the estate 遗产管理人
Sf'5/9<DW+ admission of debt 债项承认书
w+$g Y ?% admission of proof 接纳债权证明
q(p0#Mk,E advance 放贷款项；垫付款项；预支款项；预付款项
eB@i)w?@o advance account 暂支帐目；预付款帐户
=K>Z{% i advance compensation 预付补偿金
I2Dm M"-| advance from shareholder 股东垫款
aQmL=9 advance pending reimbursement 预支以待日后付还
d =KOV;~); advanced economy 先进经济体系
*nW9)T advancement 预付；预付财产
8k` zMT advances warrant 垫款令
d,+n,;6Cf advancing 贷出
jb![ Lp adverse balance 逆差
i
}g xq adverse exchange 逆汇
t5Mo'*j
= advertisement addressed to shareholders 在报章刊登的致股东通告
K]Cvk% advice for collection 托收通知书
v(7A=/W_ advice of drawing 提款通知书；汇票通知书
E 6@ ;e-]j advice of payment 付款通知
{n {} Y. Advisory Committee [Securities and Futures Commission]
dGteYt_F 谘询委员会〔证券及期货事务监察委员会〕
)|a9Z~#x Advisory Committee on Diversification 经济多元化谘询委员会
9c7 }-Go affidavit 誓章；遗产申报誓章
udZ : OU< affidavit of no receipt 述明无收款的誓章
hw'2q9J| affiliate 联号；联营公司；附属公司
E$>e<
T affiliated company 附属公司；联号；联营公司
{G0)mp, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bg*{1^ affordability 负担能力
D5m\u$~V African Development Bank [AfDB] 非洲开发银行
VfcQibm after-acquired property 事后取得的财产
lmcDA, 7 after-hours dealing 市后交易
`k| nf9_ after-tax profit 税后盈利；税后利润；税后溢利
`s_TY%&_}g agency agreement 代理协议
QMxz@HGa| agency expenses 代理机构的开支
a*[\edc HU agency fee 代理费
e d*AU,^@v Agency Law 《代理法》
X[~CLKH( agent 代理人；承销人
g[jZ A[[ agent of company 公司代理人
ggTjd"|) agent's fee 代理人费；经纪费
ncdr/(` aggregate 总计；总数；总体数字
.am*d|&+G aggregate amount 总款额；总额
{|E7N"Qzg aggregate assets and liabilities 总体资产与负债
,h._iO)I^ aggregate at constant price 按固定价格计算的总体数字
u" g p"> aggregate demand 总需求
w1_Ux<RF aggregate gross position 总持仓量
K)@}Ok"#\4 aggregate limit 总限额
WLl9>v^1 aggregate of salaries tax 合计薪俸税
j1kc&( aggregate performance 总体表现；总体业绩
`x VA]GR4c aggregate supply 总体供应
Wd5t,8*8 aggregate surplus 总盈余
y#DQOY+@^# aggregate total 整体总额
dZgfls aggregate value 总值；合计价值
NLGr=*dq aggregated basis 合计基准
^e,RM_. aggregated net chargeable income 合计应课税入息实额
i?/?{p$#a- aggregation 合并计算；合计；总和
$bosGG aggregation of incomes of husband and wife 夫妇入息合并计算
9p4U\hx aggregation of property 财产的总和
ex+AT;o agio 差价；贴水
5 Z ,lWp2A 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》
/,UkT*+>! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B ,Brmn 《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》
? $ c Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5U jQLB 《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》
kwR@oVR^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vNSf:5H$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TMCA?r%Y\ agreement for a settlement 授产协议
w0Y %}7 agreement for assignment 转让协议
sK?-@ agreement for sale 售卖协议；买卖协议
j2M(W/_ agreement for sale and purchase 买卖协议
rtx]dc1m agreement for the payment of interest 支付利息协议
6w;|-/:` agreement for the repayment of money 还款协议
)x &@j4, agreement of reinsurance 再保险协议
OF/)-}! Agricultural Bank of China 中国农业银行
q)b?X
^ air passenger departure tax 飞机乘客离境税
l5ds`uR# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}z+"3A| airport tax 机场税
[1^wy# alcohol duty 酒精税
yo, !u\^x alienation 让与；让渡；转让
r&sOM_BU F alimony 生活费；赡养费
Q$L(f H kw All Ordinaries Index [AOI] 所有普通股指数
8Jj0-4] all risks 全险；综合险
3]es$ Jy All Sales Record for Stock Market 《股票市场成交报告》
]? `p_G3O Allied Capital Resources Limited 新联财务有限公司
x 4< /\o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F 5MPy[ allocation letter 拨款信件
9 lJj/ allocation of fund 分配款项；预留款项
3&fF Iab9 allocation of profit 利润分配；溢利分配
/*^|5>-`i1 allocation warrant 拨款令
Z;\"pP: allotment 分配；配股
6ya87H'e@ allotment notice 股份配售通知；配股通知
<@2# VG allotment of shares 股份分配
f;H #TSJ allowable 可获宽免；免税的
oD@jtd>b % allowable business loss 可扣除的营业亏损
C}'="g^=sl allowable expenses 可扣税的支出
Ef!p:HBJ allowance 免税额；津贴；备抵；准备金
gdE `UZ\ allowance for debts 债项的免税额
; S ` -9}6 allowance for depreciation by wear and tear 耗损折旧免税额
(x0*(*A} allowance for funeral expenses 殡殓费的免税额
lkg*AAR?' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z[S+L"0 allowance for repairs and outgoings 修葺及支出方面的免税额
hyfnIb@~} allowance to debtor 给债务人的津贴
PZRn6Tc alteration of capital 资本更改
.{ a2z*o alternate trustee 候补受托人
bK8F | amalgamation 合并
r Ob "S* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:yjK*"T|OD ambit of charges 征税范围；收费范围
89#0vG7m amended valuation 经修订的估值
=e8L7_; American Commodities Exchange 美国商品交易所
n o+tVm| American Express Bank Limited 美国运通银行
)2Ru!l# American Stock Exchange 美国证券交易所
YQdX>k amortization 摊销
$YY)g$ amount due from banks 存放银行同业的款项
X/K)kIi amount due from banks abroad 存放海外银行同业的款项
9XqAjez\ amount due from holding companies 控股公司欠款
\Fg6 b6 amount due from local banks 存放本港银行同业的款项
#x@lZ! Y amount due to banks 银行同业的存款
etMh=/NFV amount due to banks abroad 海外银行同业的存款
2qMsa>~ amount due to holding companies 控股公司存款
{a8^6dm*E amount due to local banks 本港银行同业的存款
D#Yx,`Ui amount due to outport banks 外埠银行同业的存款
Ij}F<ZgZG amount for note issue 发行纸币的款额
(e3Gs+; amount of bond 担保契据的款额
TT ZxkK amount of consideration 代价款额
;GFB@I@
amount of contribution 供款数额
)(Mr f{ amount of indebtedness 负债款额
x>,F*3d3 amount of principal of the loan 贷款本金额
]'!xc9KGR amount of rates chargeable 应征差饷数额
~gWd63%8x amount of share capital 股本额
apD=>O amount of sums assured 承保款额
o?mXxL) amount of variation 变动幅度
N46$EsO!h amount of vote 拨款数额
vd7N&c9 amount payable 应付款额
0$L0fhw. amount receivable 应收款额
_OU.JrqC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;i9<y8Dha analysis 分析
Vm ;Q w ancillary risk 附属风险
6$fnQcpJ annual account 周年帐目；周年帐目报表；年度决算；年结
+ i @yZfT annual accounting date 年结日期
~K-*q{6Q annual allowance 每年免税额；年积金；年度津贴；年津
;s\;78`0 annual balance 年度余额
-N7L #a annual disposable income 每年可动用收入
3R%UPT0> annual estimates 周年预算
"G9'm annual fee 年费
) Zb` ~w annual general meeting 周年大会
j H.Ju|nO annual growth rate 年增率；每年增长率
^Z>B/aJq annual long-term supplement 长期个案每年补助金
C7 ]DJn annual pensionable emolument 可供计算退休金的年薪
d9-mWz(V+ annual report 年报
'*N9 "C Annual Report on the Consumer Price Index 《消费物价指数年报》
l P$r
annual return 周年报表；周年申报表；每年报税表格
8\ )U|/A7 Annual Return Rules 《周年报表规则》
iQ|,&K0 d] annual review of consumer prices 每年消费物价回顾
Zp (=[n5 annual roll-forward basis 逐年延展方式
P A 6KX5 annual salary 年薪
CI!Eq&D, annual statement 年度报表；年度决算表
N`<4:v[P 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
Vv yrty annuitant 年金受益人
vf' cx :m annuity 年金
OVUs]uK annuity contract 年金合约
Xm8Z+}i annuity on human life 人寿年金
I51oG:6fR? antecedent debt 先前的债项
J(EaE2 ante-dated cheque 倒填日期支票
X(y anticipated expenditure 预期开支
YF! &*6m anticipated net profit 预期纯利
JU'WiR
bcb anticipated revenue 预期收入
lQdnL.w$.4 anti-inflation measure 反通货膨胀措施
6/mkJj+" anti-inflationary stance 反通货膨胀立场
|ON&._ `LH apparent deficit 表面赤字
-4?xwz9o$7 apparent financial solvency 表面偿债能力
G=C5T( apparent partner 表面合伙人
^0 Q= #p application for personal assessment 个人入息课税申请书
,zN3? /7 application of fund 资金应用
Ac[|MBaF application to release as liquidator and to destruct the books of accounts and documents
p` ADro* 申请免除清盘人职务及毁灭帐簿与文件
'z-;* !A}j appointed actuary 委任精算师
L`jB)wF /J appointed auditor 委任核数师；委任审计师
aI= {,\ appointed trustee 委任的受托人
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appointer 委任人
)pjjW"C+ apportioned pro rata 按比例分摊
lHcZi apportionment 分配；分摊
WXLe,7y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&R'w-0k_ apportionment formula 分摊方程式
,l$NJt apportionment of estate duty 遗产税的分摊
N4a`8dS| appraisal 估价；评估
Z#4JA/c ! appreciable growth 可观增长
r*6"'W>c6 appreciable impact 显着影响
;V(H7
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){+ [$@9 appreciation 增值；升值
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IpPL8a appreciation against other currencies 相对其他货币升值
KbwTj*k[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kUn2RZ6$# appreciation tax 增值税
llHc= &y# appropriation 拨款；拨用；拨付
.Na&I)udX. appropriation account 拨款帐目
}iua]
4 | Appropriation Bill 拨款法案
9u ?)vR[@e appropriation-in-aid system 补助拨款办法
}z%OnP approved assets 核准资产
k<YtoV approved basket stock 认可一篮子证券
8ji^d1G, approved budget 核准预算
v} F4R $ approved charitable donation 认可慈善捐款
&gGs) $f[ approved charitable institution 认可慈善机构
7_Ba3+9jpa approved currency 核准货币；认可货币
(]3ERPn#y approved estimates 核准预算
Hs" %
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NZo<IKD$ approved overseas insurer 核准海外保险人
oe(9mYWKa6 approved overseas trust company 核准海外信托公司
t1e4H=d> approved pooled investment fund 核准汇集投资基金
0 1LZE,. approved provident fund scheme 认可公积金计划
%bIsrQ~B approved provision 核准拨款
/~i.\^HX approved redeemable share 核准可赎回股份
Gr5` 1`8| approved regional stock 认可地区性证券
~@T+mHny approved retirement scheme 认可退休金计划
X0y?<G1( a approved subordinated loan 核准附属贷款
i>Z|6 5 arbitrage 套戥；套汇；套利
L w>-7) arbitrageur 套戥者；套汇者
E tJ~dL) arbitrary amount 临时款项
VLcyPM@"Q! arrangement 措施；安排；协定
0LWdJ ($? arrears 欠款
F+f fl^BQ arrears of pay 欠付薪酬
" ;PG%_( arrears of revenue 逾期未收税款；逾期未收的帐项
AH&9Nye8 articles of association 组织章程；组织细则；组织章程细则
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;</ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l^k+E-w\ ascertainment of profit 确定利润
'FShNY5 "Asia Clear" “亚洲结算系统”
EHp u*P~W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YXF #c)# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=
:Po%Z%{ Asian Development Fund [ADF] 亚洲发展基金
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EA2 Asian dollar bond 亚洲美元债券
`nT?6gy Asian dollar market 亚洲美元市场
2B HKS-J* Asian dollar rate 亚洲美元利率
W1xf2=z`)T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2 Sge Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pO"m~ mpA asked price 沽盘；喊价；索价；卖方报价
R{*_1cyW assessable income 应评税入息
;"1/#CY773 assessable loss 应评税亏损
&&X$d!V assessable profit 应评税利润
q}>M& * assessable value 应评税值
3YR *
^ assessed profit 估定利润
RK?jtb=&A assessed value 经评估价值
xN6?yr assessment 评税；评定；估价；评税单
It%T7
X# assessment number 评税编号；估价编号
o;3j:# 3 | assessment of additional tax 补加税评税
-NAmu97V} assessment of performance 业绩评估；实绩评价
;K3d' U Assessor 评税主任
#hIEEkCp + asset price bubbles 资产价格泡沫
5pO]vBT asset-backed securities 具资产保证的证券
hzaU8kb assets accretion 资产增值
cX 2$kIs; assets and liabilities 资产与负债
__ 8 &Jv\ assets betterment statement 资产递增表；资产改进表
43KaL( assets lending 实物放款；有抵押贷款
+Dv 7:x7 assets of the company passing on the death 死者去世时转移的公司资产
!0` lu_ZN assets pledged as security for liabilities 用作负债抵押的资产
vx'l> @]k assets portfolio 资产投资组合
#`/bQ~s assets price 资产价格
sNL+F assets quality 资产质素
4 GUA& qs assets realization 资产变现
,1 ,&b_ assets refinancing arrangement 资产再集资安排
ZQ|5W6c assets securitization 资产证券化
<BSSa`N` assets situated outside Hong Kong 在香港以外地方的资产
aZ$/<|y~:_ assets stripping 削减资产；拆卖资产
FIH @ 2zA assets value 资产值
WPIZi[hBs assignee 承让人
&9RH}zv6 assignment 转让；转让书；转让契
5i6VZv assignment of interest 权益转让
]* 0(-@ assignment of letters patent and trade mark 专利证书及商标转让
Qe_+r(3)k assignment of property 物业转让；物业转让书
U<Vy>gIC assignment right 转让权
( }G !np assignor 转让人
Ddb-@YD&+0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
?fV?|ZGZI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{o( *
f associate member 附属会员
G(3;;F7 " associated body corporate 相联法人团体
)` ^ /(YG associated company 相联公司；联属公司
byafb+ x associated corporation 相联法团
kL|\wci Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rR\;G2p) 公认会计师公会〔英国〕
Hj2<ZL Association of Futures Exchange Brokers 香港期货经纪协会
Hoj8okP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xWDR72 6 association of underwriters 承保人组织
fTcY"A,2 assumption of control 接管
B;V5x/ assurance 担保；保险；转易；转易书
~Po<(A}`f assurance of interest 权益的转易
4 h;4!I| at 19XX price 按一九ＸＸ年价格计算
n , CD at a discount 按赔价计算；按贴水价格计算；打折扣
!:3^ hb at a premium 按溢价计算；按升水价格计算
M_Bu,<q^ at call 通知付款；按通知
Y17hOKc` at constant market price 按固定市价计算
8&%Cy'TIz4 at constant price 按固定价格计算
JRXRi*@ at cost 按成本计算
Apmw6cc at current market price 按当时市价计算；按现时市价计算
K U $`!h at current price 按当时价格计算；按现时价格计算
SyAo,
)j at factor cost 按要素成本计算；按生产要素成本计算
E4=q h1d at money-of-the-day price 按付款当日价格计算
n&$/Q$d& at or better 按指定或较佳价位〔买卖指令〕
Bhe{L?}0 at par 按面值计算；平价
fH[Wkif at sight 见票即付
G{+2x N
a( at the close 按收市盘
z|I0-1tAK at the opening 按开市盘
dq(E&`SzK attestation 见证；见证条款
UU[H@ym# at-the-money option 平价期权
?pqU3 -knH attorney 受权人；受托代表人
cAb>2]M5V attornment 新拥有人承认书
q4/909x= attributable profit 可归属利润
UA0 F): attributable share value 可归属股份价值
a fx' Auckland Stock Exchange 奥克兰证券交易所
4@h;5 auction 拍卖
Kk=LXmL2 auctioneer 拍卖商
%&h c"7/k audit 审计；核数
J#''q"rZ Audit Commission 审计署
n}JPYu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9Sz7\ W0 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*}w+ 68eO audit review 帐目审查
b1xpz1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&))\2pl audited account 审计帐目；经审计的帐目
tb,9a! ? audited annual account 经审计的周年帐目
RU|X*3";T audited balance sheet 经审计的资产负债表
>'b=YlUL auditor 核数师；核数主任；审计师
{jW%P="z$" auditor's certificate 核数师证明书；审计师证明书
i $C-)d] auditor's report 核数师报告；审计师报告
a.q;_5\5` Aussie bond 澳元债券
x#r<,uNn, austerity budget 紧缩预算
nR[^|CA R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rEM#D]k Australia All Ordinaries Index 澳洲所有普通股票指数
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\FOKj Australian Dollar [AUD] 澳元
t"|DWC* Australian Options Market 澳大利亚期权市场
[1SMg$@< Australian Securities Commission 澳洲证券事务监察委员会
|c gui Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c S(;Qs]Q Australian Stock Exchange 澳大利亚证券交易所
k"0;D-lTZ> Austrian Schilling [ATS] 奥地利先令
A? A9`w authentication 认证；鉴证
8vSIf+ authority to purchase 委托购买证；委购书
hF>u)%J /S authorization 认可；核准；授权；授权书
Juu+vMn1 authorization by direction 指示授权
R%"K authorization by instruction 指令授权
Vm ,,u F authorization by warrant 令状授权
I3(d<+M authorization of unit trust 单位信托的认可
! ),t"Ae?> authorized agent 指定代理人
oL-2qtv authorized capital 法定资本
RgZOt[!. authorized clerk 出市员
MA*
:<l authorized dealer 认可交易商
X#`dWNrN authorized financial institution 认可财务机构
C?o6(p"b authorized fund 认可基金
G\kpUdj } authorized fund house 获授权的基金公司；认可基金公司
4MLH+/e authorized institution 认可机构
Oaa"T8t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(%'9CfPx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.Y\EE;8% authorized insurer 获授权保险人；获认可承保人
qybxXK: authorized investment 特准投资项目
^2C>L} authorized person 获授权人
g`[$Xi R authorized representative 获授权代表
)];aI A$ authorized share capital 法定股本
tJ'iX>9 I automated quotation system 自动报价系统
snC/H G 7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
FnE6?~xa
自动交易系统〔香港期货交易所有限公司〕
G3a7`CD automatic adjustment mechanism 自动调整机制
wxdyF&U
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24B<[lSK Automatic Clearing House 自动票据交换所
iKAusWj automatic exchange rates accumulation system 自动化汇率累集系统
3i=Iu0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|8U;m:AS automatic teller machine [ATM] 自动柜员机
B<,YPS8w autopay 自动转帐
Z h' &-c_J available assets 可用资产
NBOCt)C;H available fiscal reserve 现存财政储备
r4Q |5kT*i available profit 可用利润
zK;XF N#U^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e;( average 平均；平均数；海损
VaR/o # average basic salary 平均基本薪金
U>Gg0`> average consumer expenditure 平均消费开支；一般消费开支
b1-&v|L average cost 平均成本
H=~9CJ+tc average cost of land production 增辟土地平均成本
G5Y k bw# average daily turnover 平均每日成交额
bRsTBp;R`I average daily wage rate 平均每日工资率
tj5giQ3DG) average expenditure pattern 平均开支模式
z 7T0u.4Ss average growth rate 平均增长率
tC )6 average net fixed assets 固定资产平均净值
L0"~[zB]N average of relatives 相对价格平均数
(CE7j<j average price 平均价格
|5MbAqjzC average propensity to consume 平均消费倾向；一般消费倾向
`^6 ,kI-c average propensity to save 平均储蓄倾向；一般储蓄倾向
~ap 2m average rate 平均率
6q/ ?-Qcy average revenue 平均收入；平均收益
:dwt1> average stock 平均库存；平均存货
e.vtEQV9
average yearly rent 平均年租
J2M(1g)t9 avoidance of double taxation 避免双重课税
: ]II-$/8 avoidance of tax 避税
