A:
#A1%gIw<v2 A share Ａ股；甲类股份
]b2p G' abatement of tax 减税；减扣免税额
^oBtfN>4 ABN AMRO Bank N.V. 荷兰银行
tqE6>"jD above-the-line expenditure 线上项目支出；经常预算支出
c}lb%^;)E above-the-line receipt 线上项目收入；经常预算收入
VA6 } ABSA Asia Limited 南非联合亚洲有限公司
at#ja_ hd absolute change 绝对数值变更
?~BC#B\>o absolute expenditure 实际开支
Gw/Pk4R absolute guideline figure 绝对准则数字
AifWf2$S absolute interest 绝对权益
4KhV|#-;k absolute order of discharge 绝对破产解除令
i1ixi\P{0 absolute profit margin 绝对利润幅度
6tgt>\y absolute value 实值；绝对值
oK 6tTK absolutely vested interest 绝对既得权益
a!6{:8Zi0 absorbed cost 已吸收成本；已分摊成本
>)fi^ absorption 吸收；分摊；合并
q/4J.j L absorption rate 吸收率；摊配率；分摊率
9UdM`v)( ACB Finance Limited 亚洲商业财务有限公司
rK' L6o acceptable form of reciprocity 合理的互惠条件
EH+"~-v)ae acceptable rate 适当利率；适当汇率
gX@HO|.t acceptance agreement 承兑协议
>?2M
}TV3 acceptance for honour 参加承兑
h5* JkRm acceptor 承兑人；接受人；受票人
ysQ_[
]/ acceptor for honour 参加承兑人
RIW xs Zt accident insurance 意外保险
ugdQAg Accident Insurance Association of Hong Kong 香港意外保险公会
eBZXI)pP h accident insurance scheme 意外保险计划
.F9 8G/s accident year basis 意外年度基准
TV)h`\|Z* accommodation 通融；贷款
M'7f O3&| accommodation bill 通融票据；空头票据
M8MR oA6F accommodation party 汇票代发人
u@W|gLT1 account balance 帐户余额；帐户结余
hO\<%0F account book 帐簿
.F4 >p=r account collected in advance 预收款项
GFj{K account current book 往来帐簿
=)0,#9k U] account of after-acquired property 事后取得的财产报告
}NHaCG[, account of defaulter 拖欠帐目
5;tD"/nz account payable 应付帐款
s 1 A.+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
9&-dTayIz account receivable 应收帐款
yr)G]K[/ account receivable report 应收帐款报表
%P;lv*v. account statement 结单；帐单；会计财务报表
dU&a{ $ku[ account title 帐户名称；会计科目
<Th 6r.#? accountant's report 会计师报告
yZ0-w I Accountant's Report Rules 会计师报告规则
g!g#]9j accounting and auditing procedure 会计与审计程序；会计与核数程序
"0"nw 2g? Accounting Arrangements 《会计安排》
C)[,4wt, accounting basis 会计基础
@E&J_un accounting by Official Receiver 破产管理署署长呈交的帐目
NW~N}5T Accounting Circular 《会计通告》
>!eAM ) accounting class 会计类别
,`'Qi %O accounting date 记帐日期；会计结算日期
@6Y?\Wx$w accounting for money 款项核算
v [wb~uw\ Accounting Officer 会计主任
%0S 3V[4I accounting period 会计报告期；会计期
7x"R3 accounting policy 会计政策；会计方针
+SP{hHa^ accounting practice 会计惯例
m~iXl,r accounting principle 会计准则
]J1dt N= accounting record 会计记录
3@etRd;]Kr accounting report 会计报告
\\iQEy<i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&PR5q 7 Accounting Society of China 中国会计学会
rN<0
R`4sE accounting statement 会计报表
R3
-n>V5o accounting system 会计制度；会计系统
k KaE=H-x accounting transaction 会计事项；帐务交易
Vh'P& W?[ accounting treatment 会计处理
S] }n m accounting year 会计年度
%|s; C accretion 增值；添加
}n]Ng]KM` accrual 应计项目；应累算数目
EuZ<quwWg accrual basis 应计制；权责发生制
@:oXN]+
_ accrual basis accounting 应计制会计；权责发生制会计
Ot4 Z{mA accrue 应累算；应计
Xpr?Kgz accrued benefit 应累算利益
Y xr>"KH6a accrued charges 应计费用
T:27r8"Rh accrued cumulative preference share dividend 应累算的累积优先股股息
OV1_|##LC accrued expenses 应累算费用
JA %J$d accrued interest payable 应付利息；应计未付利息
\ ZgE accrued interest receivable 应收利息；应计未收利息
/Wi[OT14 accrued right 累算权益
cq,S P&T~ accruing profit 应累算的利润
+^` I?1\UF accumulated fiscal reserve 累积财政储备
QE^$=\l0 accumulated profit 累积利润；滚存溢利
Gw}%{=D9 accumulated reserve 累积储备
n<Z({\9&H accumulation of surplus income 累积收益盈余
tIWmp30S acquired assets 既得资产
:vmH ]{R acquisition 收购；购置；取得
GSoX<* i acquisition cost 购置成本
RVZ")Z( acquisition expenses 购置费用
$h+1u$po acquisition of 100% interest 收购全部股权
J4k=A7^N acquisition of control 取得控制权
2":pE U{E acquisition of fixed assets 购置固定资产
Q 1U\D acquisition of shell “买壳”
u }#(.)a: acquisition price 收购价
1vS#K=s b act of God 天灾
>@U*~Nz acting partner 执事合伙人
] ]u
s % active market 买卖活跃的市场；交投畅旺的市场；旺市
1 auIR/=- active partner 积极参与的合伙人
KI.q@zO6| active trading 交投活跃
6/f7< actual circulation 实际流通
k9<;woOBO actual cost 实际成本
qLO4#CKCL6 actual expenditure 实际开支；实际支出
+jAGGv^ ) actual income 实际入息；实际收入；实际收益
fW{(lPx actual market 现货市场
oI?3<M^ actual price 现货价；实际价格
S(k3 `;K actual profit 实际利润
^%d\qd` actual quotation 实盘；实际价位；实际报价
OC _+("N actual year basis 按实际年度计算
zyk T*V actuals 实货
hwPw]Ln/ actuarial investigation 精算调查
~Q Oe## actuarial principle 精算原则
F|IAiE actuarial report 精算师报告
lS"T4 5 Actuarial Society of Hong Kong 香港精算学会
^ sOQi6pL actuarial valuation 精算师估值
=J18e H!] actuary 精算师
&xU[E!2H% ad referendum agreement 暂定协议；有待覆核的协定
ZJnYIK ad valorem duty 从价税；按值征税
`"Jj1O@ ad valorem duty system 从价税制
Q$a{\*[:+ ad valorem fee 从价费
+! ] zA4x ad valorem tariff 从价关税
DEBB()6, additional allowance 额外免税额
.6ylZ additional amount for unexpired risk 未过期风险的额外款额
e vya7^,F additional assessable profit 补加应评税利润
9)h"-H;5: additional assessment 补加评税
)cX*I gO additional commitment 额外承担
g&^quZ"H additional commitment vote 额外承担拨款
.r|t Sfm6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_mj,u64 additional dependent parent allowance 供养父母额外免税额
Yz'K]M_Dq additional provision 额外拨款
y8d]9s X{ additional stamp duty 附加印花税
TtK [nP additional tax 补加税罚款；补加税款
)Oq|amvC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7LfAaj adjudged bankrupt 被裁定破产
; @0;pY adjudicated bankrupt 裁定破产人
`Syl:rU~y@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Mc? Qx adjudication of bankruptcy 裁定破产；宣告破产
^a/gBC82x adjudication of insolvency 裁定无力偿还债务
9Uh"iMB adjusted actual 经调整的实数；调整后的实数
kVuUjP6(c adjusted current assets 经调整的流动资产；调整后的流动资产
fJ=0HNmX adjusted figure 经调整的数字；调整后的数额
sSr&:BOsi adjusted liabilities 经调整的负债；调整后的负债
$| zX| adjusted loss 经调整的亏损；调整后的亏损
d8DV[{^ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
f- K+]aZ) adjusted profit 经调整的利润；调整后的利润
@#l `iK adjusted surplus 经调整的盈余额；调整后的盈余额
w_ akn t T adjusted value 经调整的价值；调整后的价值
0 3L] adjustment 调整；修订；理算〔保险〕
%p Ynnfr adjustment centre 调剂中心
S U MrFd~ adjustment lag 调整过程的时间差距；调整时差
o5u3Fjz3 adjustment mechanism 调整机制
,dv+p&Tz2 adjustment of loss 亏损调整
-{KQr1{5UM adjustment process 调整过程；调整程序
CLxynZ \ ; adjustment range 调整幅度
Bm:98? [ administered exchange rate 受管制汇率
3RigzT3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
59 h]UX= administration expenses 行政费用
Ka'=o?'B5 administration fee 手续费；行政费
C0sX gM administration in bankruptcy 破产管理
Vouvr<43o administration order 遗产管理令
2VPdw@ "~} administrator 管理人；遗产管理人
55G + ; administrator of the estate 遗产管理人
UZWioxsKr+ admission of debt 债项承认书
:W"~
{~#? admission of proof 接纳债权证明
?3/qz(bM advance 放贷款项；垫付款项；预支款项；预付款项
Je';9(ZK advance account 暂支帐目；预付款帐户
gl~ecc advance compensation 预付补偿金
Z< 1 advance from shareholder 股东垫款
<h!_>:2L advance pending reimbursement 预支以待日后付还
mWv3!i;G<s advanced economy 先进经济体系
hM_lsc advancement 预付；预付财产
0$(WlP | advances warrant 垫款令
\/93Dz advancing 贷出
0^v`T%|fTX adverse balance 逆差
KsddA adverse exchange 逆汇
' Y?"{HZ advertisement addressed to shareholders 在报章刊登的致股东通告
x/%aM1"X^ advice for collection 托收通知书
1] d!~ advice of drawing 提款通知书；汇票通知书
,D5cjaX< advice of payment 付款通知
d}Xr} Advisory Committee [Securities and Futures Commission]
fIM, lt 谘询委员会〔证券及期货事务监察委员会〕
)n1_(; Advisory Committee on Diversification 经济多元化谘询委员会
/~DI 6g affidavit 誓章；遗产申报誓章
fPU`/6 affidavit of no receipt 述明无收款的誓章
k}S :RK affiliate 联号；联营公司；附属公司
goLL;A L affiliated company 附属公司；联号；联营公司
{k(g]#pP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hMa]B*o/- affordability 负担能力
y>S.?H:P African Development Bank [AfDB] 非洲开发银行
W}nlRbN? after-acquired property 事后取得的财产
50"pbzW after-hours dealing 市后交易
dSLU>E3g after-tax profit 税后盈利；税后利润；税后溢利
;Y)w@bNt@ agency agreement 代理协议
bAdn & agency expenses 代理机构的开支
ov|d^)' agency fee 代理费
{5A2& Agency Law 《代理法》
J.3u^~z y agent 代理人；承销人
LmRy1T,act agent of company 公司代理人
Dxtp2wu%t agent's fee 代理人费；经纪费
S};#+ufgTt aggregate 总计；总数；总体数字
SbcS]H5Sk aggregate amount 总款额；总额
.[YuRLGz aggregate assets and liabilities 总体资产与负债
]GUvV&6@( aggregate at constant price 按固定价格计算的总体数字
''|W9! aggregate demand 总需求
f<GhkDPm>? aggregate gross position 总持仓量
Y h7rU?Gj aggregate limit 总限额
|O3q@ aggregate of salaries tax 合计薪俸税
8aZ=?_gvT aggregate performance 总体表现；总体业绩
cv8L-Z>x.= aggregate supply 总体供应
3v(* 5 aggregate surplus 总盈余
9/9j+5}+ aggregate total 整体总额
'_<{ p3M aggregate value 总值；合计价值
sXqz+z$* aggregated basis 合计基准
p$O.>
[ aggregated net chargeable income 合计应课税入息实额
3N 8t`N aggregation 合并计算；合计；总和
zh%#Y_[R aggregation of incomes of husband and wife 夫妇入息合并计算
PoNi "Pv aggregation of property 财产的总和
9q)Kfz agio 差价；贴水
N>Xo_-QCY 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》
\TIT:1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]{!U@b 《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》
?}qttj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bT</3>+C 《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》
/J ta^Bj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y&`=jDI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W'els)WJ|x agreement for a settlement 授产协议
hC:n5]K agreement for assignment 转让协议
JR' agreement for sale 售卖协议；买卖协议
iyN :%ofh agreement for sale and purchase 买卖协议
'Jiw@t<o3` agreement for the payment of interest 支付利息协议
v0ujdp,B agreement for the repayment of money 还款协议
vx\r!] agreement of reinsurance 再保险协议
ih)zG Agricultural Bank of China 中国农业银行
xg30x C[ air passenger departure tax 飞机乘客离境税
zy?.u.4L Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
JELT o u airport tax 机场税
rUwZ Mli alcohol duty 酒精税
bw (a6qKK alienation 让与；让渡；转让
#:jHp 4 4J alimony 生活费；赡养费
V4hiG O[ All Ordinaries Index [AOI] 所有普通股指数
Fiv3 {. all risks 全险；综合险
G, 44 va All Sales Record for Stock Market 《股票市场成交报告》
p5Z"| \ Allied Capital Resources Limited 新联财务有限公司
~3^
8>d/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YD <:,|H allocation letter 拨款信件
Mo y <@+ allocation of fund 分配款项；预留款项
svsq g{9z allocation of profit 利润分配；溢利分配
@>u}eB>Kn allocation warrant 拨款令
,NOsFO-`< allotment 分配；配股
~Io7] allotment notice 股份配售通知；配股通知
D!@Ciw allotment of shares 股份分配
vN Vox0V allowable 可获宽免；免税的
?fiIwF) allowable business loss 可扣除的营业亏损
=MSr/ O2 allowable expenses 可扣税的支出
y?rPlA_ allowance 免税额；津贴；备抵；准备金
\j+1V1t9 allowance for debts 债项的免税额
iM AfJ-oN allowance for depreciation by wear and tear 耗损折旧免税额
&]g}u5J!= allowance for funeral expenses 殡殓费的免税额
m]; ]7uB5= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
au N6prGe allowance for repairs and outgoings 修葺及支出方面的免税额
,bXe<L) allowance to debtor 给债务人的津贴
}bs+-K alteration of capital 资本更改
.I$qCb|FP alternate trustee 候补受托人
XywE1}3 amalgamation 合并
#[,IsEpDO1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>c1!p] &V ambit of charges 征税范围；收费范围
I*o() amended valuation 经修订的估值
\ jh'9\ American Commodities Exchange 美国商品交易所
>/g#lS 5 American Express Bank Limited 美国运通银行
+"x,x American Stock Exchange 美国证券交易所
wHzEMwY_ amortization 摊销
!-ok"k0,u amount due from banks 存放银行同业的款项
6 rh5h: amount due from banks abroad 存放海外银行同业的款项
\"qY "V amount due from holding companies 控股公司欠款
Olt `:;j- amount due from local banks 存放本港银行同业的款项
) dn( G@5 amount due to banks 银行同业的存款
T m,b,hi$ amount due to banks abroad 海外银行同业的存款
oin$-i|Xp! amount due to holding companies 控股公司存款
<x@}01 ~ amount due to local banks 本港银行同业的存款
YO#M/%^j amount due to outport banks 外埠银行同业的存款
= w;F<M|Y amount for note issue 发行纸币的款额
: Uz| 3gq amount of bond 担保契据的款额
O&vVv _zh amount of consideration 代价款额
?*2CpM&l
amount of contribution 供款数额
&?W0mW( amount of indebtedness 负债款额
T,7Y7c/3V amount of principal of the loan 贷款本金额
_7<FOOM%8y amount of rates chargeable 应征差饷数额
J{'> uD.@ amount of share capital 股本额
3? [dE< amount of sums assured 承保款额
83E 7k]7] amount of variation 变动幅度
uya.sF0]9B amount of vote 拨款数额
;l4[%xld amount payable 应付款额
bmJ5MF]_fG amount receivable 应收款额
XO`0>^g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dpJ_r> NI analysis 分析
m/Oh\KlIl ancillary risk 附属风险
B,<da1(a annual account 周年帐目；周年帐目报表；年度决算；年结
V E#Wb7 annual accounting date 年结日期
C^3 <={ annual allowance 每年免税额；年积金；年度津贴；年津
O#b6mKPt;t annual balance 年度余额
O|\J}rm' annual disposable income 每年可动用收入
c$ao:nP)D annual estimates 周年预算
^2+yHw annual fee 年费
p%#<D9S annual general meeting 周年大会
FFV `P annual growth rate 年增率；每年增长率
{`J) j6; annual long-term supplement 长期个案每年补助金
Hv!U| L annual pensionable emolument 可供计算退休金的年薪
`lQ3C{ } annual report 年报
'r4/e-`pK Annual Report on the Consumer Price Index 《消费物价指数年报》
]*v dS r-J annual return 周年报表；周年申报表；每年报税表格
j`oy`78O Annual Return Rules 《周年报表规则》
b$4"i XSQ annual review of consumer prices 每年消费物价回顾
XnDU a3 annual roll-forward basis 逐年延展方式
K:!"+q annual salary 年薪
~kQA7;`j$ annual statement 年度报表；年度决算表
N2B|SO'' 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
O9vQp annuitant 年金受益人
<nE>XAI_7 annuity 年金
w0 ht annuity contract 年金合约
H#NCi~M> 3 annuity on human life 人寿年金
{F3 xJ[ antecedent debt 先前的债项
p rYs
$j ante-dated cheque 倒填日期支票
oT^{b\ XN anticipated expenditure 预期开支
LISM ngQ. anticipated net profit 预期纯利
./,/y"x anticipated revenue 预期收入
lm!.W5-l anti-inflation measure 反通货膨胀措施
q o p^;~ anti-inflationary stance 反通货膨胀立场
B$- R-S6 apparent deficit 表面赤字
|L-]fjBbF apparent financial solvency 表面偿债能力
X R+Y= R apparent partner 表面合伙人
Kw -gojZ application for personal assessment 个人入息课税申请书
p qfUW+> application of fund 资金应用
os,* 3WO application to release as liquidator and to destruct the books of accounts and documents
%{ABaeb] 申请免除清盘人职务及毁灭帐簿与文件
d^RxQuA appointed actuary 委任精算师
IHe/ xQ@ appointed auditor 委任核数师；委任审计师
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N.~mR appointed trustee 委任的受托人
fhar&\;S appointer 委任人
>Nvjl~o5 apportioned pro rata 按比例分摊
6""G,"B apportionment 分配；分摊
:QpuO1Gu Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^?U!pq - ` apportionment formula 分摊方程式
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]M+/sl apportionment of estate duty 遗产税的分摊
i'4B3 appraisal 估价；评估
w,w{/T+B appreciable growth 可观增长
j:5=s%S appreciable impact 显着影响
}3o|EXx= appreciable increase 可观增长
W"zab appreciation 增值；升值
Id'X*U 7Q appreciation against other currencies 相对其他货币升值
8JM&(Q%# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8C[C{qOJ appreciation tax 增值税
nTuJEFn{ appropriation 拨款；拨用；拨付
IAYR+c appropriation account 拨款帐目
Rec6c&5_ Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
' qWALu approved assets 核准资产
y&Mr=5:y approved basket stock 认可一篮子证券
W{%TlN approved budget 核准预算
K&nE_.kbl approved charitable donation 认可慈善捐款
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`4 (e approved currency 核准货币；认可货币
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NM" approved estimates 核准预算
d`P7}*; ` approved estimates of expenditure 核准开支预算
{6"Ph(I1 approved overseas insurer 核准海外保险人
>ZPsjQuf" approved overseas trust company 核准海外信托公司
)Gj8X}DM approved pooled investment fund 核准汇集投资基金
i;NUAmx approved provident fund scheme 认可公积金计划
b vS(@ approved provision 核准拨款
afv~r>q(- approved redeemable share 核准可赎回股份
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W?wnd approved regional stock 认可地区性证券
AmaT0tzJC approved retirement scheme 认可退休金计划
]e^c=O`$ approved subordinated loan 核准附属贷款
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0~g arbitrage 套戥；套汇；套利
3 DD ML, arbitrageur 套戥者；套汇者
vI2^t X 9 arbitrary amount 临时款项
gg[WlRQK4A arrangement 措施；安排；协定
p<zSJLN arrears 欠款
d{XO /YQw arrears of pay 欠付薪酬
|(pRaiJ arrears of revenue 逾期未收税款；逾期未收的帐项
%<E$ ,w> articles of association 组织章程；组织细则；组织章程细则
XM1WfjE\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)=5 ng- ascertainment of profit 确定利润
3{ LP?w :@ "Asia Clear" “亚洲结算系统”
1 y -y6q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/4c\K-Z; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Jd %H2` Asian Development Fund [ADF] 亚洲发展基金
Fz1_w$^ Asian dollar bond 亚洲美元债券
f#?fxUH~ Asian dollar market 亚洲美元市场
I|>^1kr8w Asian dollar rate 亚洲美元利率
94+KdHAo^M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wT `a3Ymm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q 7R~{5r>W asked price 沽盘；喊价；索价；卖方报价
F{EnOr`,m= assessable income 应评税入息
TR<<+ assessable loss 应评税亏损
k%D+Y(WGz8 assessable profit 应评税利润
R($KSui assessable value 应评税值
jqv- D assessed profit 估定利润
Tsgk/e9K2? assessed value 经评估价值
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/@#}Gc assessment 评税；评定；估价；评税单
0(mkeIzJt/ assessment number 评税编号；估价编号
7bk%mQ k assessment of additional tax 补加税评税
u:[vaBh91 assessment of performance 业绩评估；实绩评价
A3|Dz&@: Assessor 评税主任
hvA^n@nr asset price bubbles 资产价格泡沫
R(2 t lZ asset-backed securities 具资产保证的证券
Cz 72?[6 assets accretion 资产增值
+)j$|x~(A assets and liabilities 资产与负债
c%&: 6QniZ assets betterment statement 资产递增表；资产改进表
! 'mq ?C= assets lending 实物放款；有抵押贷款
_acE:H assets of the company passing on the death 死者去世时转移的公司资产
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6<*X assets pledged as security for liabilities 用作负债抵押的资产
Bm" KOr$}- assets portfolio 资产投资组合
1jy9lP= assets price 资产价格
I 4,K43| assets quality 资产质素
NbC@z9Q assets realization 资产变现
#Yr9AVr}K assets refinancing arrangement 资产再集资安排
c:-!'l$ ! assets securitization 资产证券化
Z2TL #@ assets situated outside Hong Kong 在香港以外地方的资产
h<Ft_#|o[ assets stripping 削减资产；拆卖资产
Eve.QAl| assets value 资产值
U}MXT <6 assignee 承让人
5$wpL(:R( assignment 转让；转让书；转让契
:|Ad:fEs assignment of interest 权益转让
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' 2F# assignment of letters patent and trade mark 专利证书及商标转让
v=_6XF assignment of property 物业转让；物业转让书
* Txl+zTY assignment right 转让权
bty/ assignor 转让人
#bl6sa{E associate 有联系的人；有关连人士；相联者；合伙人；联系人
5Cq{XcXV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ix(=3 /Dgz associate member 附属会员
HuwU0:* associated body corporate 相联法人团体
EGZb7:Y? associated company 相联公司；联属公司
O9EKRt associated corporation 相联法团
I9:Cb)hbU] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l~6?kFy9h 公认会计师公会〔英国〕
o'W5|Gy Association of Futures Exchange Brokers 香港期货经纪协会
QAvir%Y9Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]@uE #a:[ association of underwriters 承保人组织
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#K]v assumption of control 接管
^go7_y assurance 担保；保险；转易；转易书
:E>HE, 1b+ assurance of interest 权益的转易
8"dv _`ym at 19XX price 按一九ＸＸ年价格计算
F8;dKyT?q at a discount 按赔价计算；按贴水价格计算；打折扣
dl ~%MWAVb at a premium 按溢价计算；按升水价格计算
?gJy3@D at call 通知付款；按通知
6`]$qSTS at constant market price 按固定市价计算
A8pIs at constant price 按固定价格计算
D9FJ 1~ at cost 按成本计算
vgUb{D at current market price 按当时市价计算；按现时市价计算
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]YD at current price 按当时价格计算；按现时价格计算
=dII- L=` at factor cost 按要素成本计算；按生产要素成本计算
)yTm.F at money-of-the-day price 按付款当日价格计算
QNA RkYY~| at or better 按指定或较佳价位〔买卖指令〕
iMs5zf <M at par 按面值计算；平价
hRt y [ at sight 见票即付
WHjUR0NZ at the close 按收市盘
W Dg+J at the opening 按开市盘
$OP7l>KZY attestation 见证；见证条款
Z\HX~*,6 at-the-money option 平价期权
\hhmVt@@ attorney 受权人；受托代表人
]3g?hM6 attornment 新拥有人承认书
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aIr attributable profit 可归属利润
D3)zk@N attributable share value 可归属股份价值
);Z1a&K5k Auckland Stock Exchange 奥克兰证券交易所
6(G?MW. auction 拍卖
Gi "941zVl auctioneer 拍卖商
< L`"!~Q audit 审计；核数
7.Z@ Wr? Audit Commission 审计署
B<~ NS)w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(;q\}u 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
P#fM:z@[ audit review 帐目审查
qUxRM_7U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=:/BV=tv audited account 审计帐目；经审计的帐目
!"<Ms oY@ audited annual account 经审计的周年帐目
e 46/{4F, audited balance sheet 经审计的资产负债表
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^%z auditor 核数师；核数主任；审计师
'JNElXqrv auditor's certificate 核数师证明书；审计师证明书
|\U5) ,m auditor's report 核数师报告；审计师报告
W2z*91$ Aussie bond 澳元债券
Sp}tD<V austerity budget 紧缩预算
u$-U*r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zOG U8Wg Australia All Ordinaries Index 澳洲所有普通股票指数
^_ kJKM, Australian Dollar [AUD] 澳元
4H|(c[K; Australian Options Market 澳大利亚期权市场
xj[(P$,P Australian Securities Commission 澳洲证券事务监察委员会
xia |+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ap{2$ k , Australian Stock Exchange 澳大利亚证券交易所
O9g{+e` Austrian Schilling [ATS] 奥地利先令
dw TMq*e authentication 认证；鉴证
[+OnV & authority to purchase 委托购买证；委购书
kI:}| _ authorization 认可；核准；授权；授权书
qQ0cJIISb\ authorization by direction 指示授权
S-YM%8A[ authorization by instruction 指令授权
|]aE<`D authorization by warrant 令状授权
KyzFnVH3) authorization of unit trust 单位信托的认可
e'=MQ,EWd authorized agent 指定代理人
C-Ht(x | authorized capital 法定资本
h;-yU.(w authorized clerk 出市员
&NSY9'N, authorized dealer 认可交易商
Fr%d}g authorized financial institution 认可财务机构
#( 1j#\ authorized fund 认可基金
b*FC\ :\ authorized fund house 获授权的基金公司；认可基金公司
Le* .*\ authorized institution 认可机构
z^GDJddG authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vmLxkjUm# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H6&J; yT} authorized insurer 获授权保险人；获认可承保人
Y}[ c^$S authorized investment 特准投资项目
<}sq?Sfq! authorized person 获授权人
XXh6 ^@H= authorized representative 获授权代表
H_0/f8GwnG authorized share capital 法定股本
* FmTy| automated quotation system 自动报价系统
|U_]vMq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IN,(y a C 自动交易系统〔香港期货交易所有限公司〕
v$=QA:!U automatic adjustment mechanism 自动调整机制
P0$e~=Q^4 automatic adjustment system 自动调整系统
,9P:Draxs` Automatic Clearing House 自动票据交换所
ixV0|P8,c automatic exchange rates accumulation system 自动化汇率累集系统
r YF #^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}=|!:kiE automatic teller machine [ATM] 自动柜员机
qY >{cjo autopay 自动转帐
tqy@iEz+ available assets 可用资产
eYC ^4g%l( available fiscal reserve 现存财政储备
o ,xxh available profit 可用利润
h(F<h_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=i(?de R average 平均；平均数；海损
hRq3C1 mR average basic salary 平均基本薪金
!wWJ^Oz= average consumer expenditure 平均消费开支；一般消费开支
TuW/N
L| average cost 平均成本
6: ]*c[7 average cost of land production 增辟土地平均成本
06Gt&_Q average daily turnover 平均每日成交额
JKX_q&bUw average daily wage rate 平均每日工资率
w=}uwvn NX average expenditure pattern 平均开支模式
Nr0
(E average growth rate 平均增长率
9{$ 'S 4 average net fixed assets 固定资产平均净值
Vp<seO;7o average of relatives 相对价格平均数
4<x'oc KlD average price 平均价格
meCC?Y AB average propensity to consume 平均消费倾向；一般消费倾向
W,K%c= average propensity to save 平均储蓄倾向；一般储蓄倾向
(?H0+zws^ average rate 平均率
&
u!\<\ average revenue 平均收入；平均收益
nN~~cV average stock 平均库存；平均存货
gN>2xnh'm average yearly rent 平均年租
r@{~ 5&L avoidance of double taxation 避免双重课税
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wD43 avoidance of tax 避税
