A:
d- X6yRjnj A share Ａ股；甲类股份
xUW\P$ abatement of tax 减税；减扣免税额
|Y-{)5/5} ABN AMRO Bank N.V. 荷兰银行
$6[%NQp above-the-line expenditure 线上项目支出；经常预算支出
91f{qq=#J{ above-the-line receipt 线上项目收入；经常预算收入
V^* ];`^ ABSA Asia Limited 南非联合亚洲有限公司
NUO#[7OK+x absolute change 绝对数值变更
CvOji 1 absolute expenditure 实际开支
0r_3 :#Nn absolute guideline figure 绝对准则数字
(YV]T!q absolute interest 绝对权益
qjr:(x / absolute order of discharge 绝对破产解除令
S_eD1iY2- absolute profit margin 绝对利润幅度
PJfADB7Y absolute value 实值；绝对值
d/"%fpp^0G absolutely vested interest 绝对既得权益
X E#a# absorbed cost 已吸收成本；已分摊成本
plNoI1st absorption 吸收；分摊；合并
8}M-b6R V absorption rate 吸收率；摊配率；分摊率
MnL o{G] ACB Finance Limited 亚洲商业财务有限公司
*x!j:/S`n acceptable form of reciprocity 合理的互惠条件
ltWEA acceptable rate 适当利率；适当汇率
L`2(u!i J acceptance agreement 承兑协议
t.rlC5
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XY`{F.2h acceptor 承兑人；接受人；受票人
XW q`MwC9 acceptor for honour 参加承兑人
9q/k,g accident insurance 意外保险
fw&cv9X(IU Accident Insurance Association of Hong Kong 香港意外保险公会
(S v=R(_s accident insurance scheme 意外保险计划
: $=]*54`T accident year basis 意外年度基准
+ *W%4e accommodation 通融；贷款
ge#0Q L0K accommodation bill 通融票据；空头票据
2 S accommodation party 汇票代发人
7+NBcZuG9 account balance 帐户余额；帐户结余
awU! 3)B account book 帐簿
(^HU| account collected in advance 预收款项
~XeWN^l(Ov account current book 往来帐簿
<)$e*HrI account of after-acquired property 事后取得的财产报告
XQ'$J_hC account of defaulter 拖欠帐目
,Gi%D3lA account payable 应付帐款
\? n<UsI account payee only [A/C payee only] 只可转帐；存入收款人帐户
< @S'vcO account receivable 应收帐款
)H1\4LeP account receivable report 应收帐款报表
$RA+StF!] account statement 结单；帐单；会计财务报表
:Z[|B(U account title 帐户名称；会计科目
h
wi!C} accountant's report 会计师报告
Gh5 3 Pne Accountant's Report Rules 会计师报告规则
] ."t accounting and auditing procedure 会计与审计程序；会计与核数程序
x ' v-]C(@ Accounting Arrangements 《会计安排》
r9Vt}]$a G accounting basis 会计基础
g#iRkz%l)& accounting by Official Receiver 破产管理署署长呈交的帐目
+ Pc2`,pw| Accounting Circular 《会计通告》
3^Q;On| accounting class 会计类别
{_G_YL[ accounting date 记帐日期；会计结算日期
5(>ux@[qI: accounting for money 款项核算
F! [Gj%~I
Accounting Officer 会计主任
8kf5u#,' accounting period 会计报告期；会计期
V8O-|7H$ v accounting policy 会计政策；会计方针
l3Qt_I)L accounting practice 会计惯例
V. e30u5 accounting principle 会计准则
5yL\@7u` accounting record 会计记录
g [u*`]-;v accounting report 会计报告
03 n+kh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{^ .q6,l Accounting Society of China 中国会计学会
r,<p#4(>_ accounting statement 会计报表
TV Zf@U accounting system 会计制度；会计系统
+<T361eyY accounting transaction 会计事项；帐务交易
<CcSChCg accounting treatment 会计处理
:sS4T&@1= accounting year 会计年度
( kVxa8 0 accretion 增值；添加
kr\#CW0? accrual 应计项目；应累算数目
Bdcs}Ga accrual basis 应计制；权责发生制
I{$TMkh[ accrual basis accounting 应计制会计；权责发生制会计
ctoh&5%!n+ accrue 应累算；应计
Ub{7 Xk
n accrued benefit 应累算利益
|fB/ hs \ accrued charges 应计费用
b{CS1P accrued cumulative preference share dividend 应累算的累积优先股股息
%0zp` '3Y accrued expenses 应累算费用
V)fF|E~0 accrued interest payable 应付利息；应计未付利息
cte
Wl/v accrued interest receivable 应收利息；应计未收利息
12V-EG i accrued right 累算权益
M_O) w^
' accruing profit 应累算的利润
~#dfZa& accumulated fiscal reserve 累积财政储备
* EPJeblAV accumulated profit 累积利润；滚存溢利
$ 3S`A]xO accumulated reserve 累积储备
9T \\hM)k accumulation of surplus income 累积收益盈余
G b4p "3 acquired assets 既得资产
J'%W_?wZ acquisition 收购；购置；取得
z:8ieJ)C acquisition cost 购置成本
o?d`o$ acquisition expenses 购置费用
GM Y[Gd acquisition of 100% interest 收购全部股权
<Zo{D |hW acquisition of control 取得控制权
n0FzDQt26 acquisition of fixed assets 购置固定资产
[1l OGck[ acquisition of shell “买壳”
_n0NE0 acquisition price 收购价
,*sKr )9) act of God 天灾
b"2_EnE}1 acting partner 执事合伙人
IC6'>2'=T active market 买卖活跃的市场；交投畅旺的市场；旺市
; *{Ls# active partner 积极参与的合伙人
e F(oH n, active trading 交投活跃
NE><(02qW actual circulation 实际流通
` Nv1sA#C actual cost 实际成本
F;MACu ;x
actual expenditure 实际开支；实际支出
kZ0z]Y actual income 实际入息；实际收入；实际收益
Ekn3ODz, actual market 现货市场
h05 BZrE actual price 现货价；实际价格
YB_fy8Tfx actual profit 实际利润
B@ >t$j K actual quotation 实盘；实际价位；实际报价
On(.(7sNc actual year basis 按实际年度计算
yb-4[C:i actuals 实货
RS|*3
$1 actuarial investigation 精算调查
`Bb32L actuarial principle 精算原则
~ %Ij5PD actuarial report 精算师报告
Z6nQW53- Actuarial Society of Hong Kong 香港精算学会
FP ")$
,=s actuarial valuation 精算师估值
Ih[k{p actuary 精算师
E_0i9 ad referendum agreement 暂定协议；有待覆核的协定
{*"\6 8e ad valorem duty 从价税；按值征税
oz%{D@CF ad valorem duty system 从价税制
M}`T-"qf ad valorem fee 从价费
I0N~>SpZ5 ad valorem tariff 从价关税
iGBHlw;A additional allowance 额外免税额
[sK'jQo-[1 additional amount for unexpired risk 未过期风险的额外款额
hbSKlb0d additional assessable profit 补加应评税利润
Of-8n- additional assessment 补加评税
EgRuB@lw76 additional commitment 额外承担
Rsx?8Y ^5 additional commitment vote 额外承担拨款
8g?2( MT; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y }h&dAr additional dependent parent allowance 供养父母额外免税额
39x
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%6x3 G additional stamp duty 附加印花税
OX}ZdM!&f additional tax 补加税罚款；补加税款
V"T5<HA9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w6ck wn, adjudged bankrupt 被裁定破产
4 g8 t adjudicated bankrupt 裁定破产人
EL6<%~,V"I adjudication fee 裁定费；评定印花税额手续费；评估契据费
_`Dz%(c adjudication of bankruptcy 裁定破产；宣告破产
\SBAk
h adjudication of insolvency 裁定无力偿还债务
`69xR[f adjusted actual 经调整的实数；调整后的实数
u~!Pzz3" adjusted current assets 经调整的流动资产；调整后的流动资产
\Hu?K\SWs adjusted figure 经调整的数字；调整后的数额
zpy&\#Vc adjusted liabilities 经调整的负债；调整后的负债
}vZT iuzC adjusted loss 经调整的亏损；调整后的亏损
O` _]n 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
16"L;r adjusted profit 经调整的利润；调整后的利润
1i#U& adjusted surplus 经调整的盈余额；调整后的盈余额
M8VsU*aU adjusted value 经调整的价值；调整后的价值
/px`FuJI( adjustment 调整；修订；理算〔保险〕
t'DIKug& adjustment centre 调剂中心
}:\e "Bfv adjustment lag 调整过程的时间差距；调整时差
F <O<=Ww adjustment mechanism 调整机制
=%{E^z>1 adjustment of loss 亏损调整
XUK%O8N# 9 adjustment process 调整过程；调整程序
XcKyrh;i adjustment range 调整幅度
G{.A 5{ administered exchange rate 受管制汇率
n>YgL}YZ? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9 LUk [V administration expenses 行政费用
P u }PE-b administration fee 手续费；行政费
7'7o^>
! administration in bankruptcy 破产管理
?Hbi[YD administration order 遗产管理令
lWFm>DiLY administrator 管理人；遗产管理人
^t[br6G administrator of the estate 遗产管理人
2\#~%D>[ admission of debt 债项承认书
7H. HiyppW admission of proof 接纳债权证明
_:Ov-HIR advance 放贷款项；垫付款项；预支款项；预付款项
ze uSk| O advance account 暂支帐目；预付款帐户
h[]3# advance compensation 预付补偿金
lAAP V advance from shareholder 股东垫款
^3nB2G.ax advance pending reimbursement 预支以待日后付还
6M bMAh5> advanced economy 先进经济体系
mnH1-}oL
advancement 预付；预付财产
:Ek3]`q# advances warrant 垫款令
'D?sRbJ= advancing 贷出
u]<`y 6=&C adverse balance 逆差
Jh%k:TrBm adverse exchange 逆汇
9QkIMJf0e advertisement addressed to shareholders 在报章刊登的致股东通告
$]b&3_O$N8 advice for collection 托收通知书
{'G u@l advice of drawing 提款通知书；汇票通知书
J|b:Zo9<f" advice of payment 付款通知
> H?~2O Advisory Committee [Securities and Futures Commission]
=@k 3*#\ 谘询委员会〔证券及期货事务监察委员会〕
6K 5Kk Ep Advisory Committee on Diversification 经济多元化谘询委员会
_LLE~nUK"/ affidavit 誓章；遗产申报誓章
e(k$k>? affidavit of no receipt 述明无收款的誓章
WhL 1OG affiliate 联号；联营公司；附属公司
LESF *rh= affiliated company 附属公司；联号；联营公司
L\^H#:?t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ec['k&*7, affordability 负担能力
3M{b:|3/q African Development Bank [AfDB] 非洲开发银行
Y0 nuwX*{ after-acquired property 事后取得的财产
fQ,(, ^!; after-hours dealing 市后交易
9'! I6;M after-tax profit 税后盈利；税后利润；税后溢利
pl.=u0 * agency agreement 代理协议
<~Tfi*^+ agency expenses 代理机构的开支
7@i2Mz/eV agency fee 代理费
[oS.B\Vc Agency Law 《代理法》
JmVha!<qk agent 代理人；承销人
;%PdSG=U agent of company 公司代理人
B'D 4]EB agent's fee 代理人费；经纪费
\8S HX aggregate 总计；总数；总体数字
WR>2t&;E aggregate amount 总款额；总额
,DbT4Ul c aggregate assets and liabilities 总体资产与负债
Vt
U aggregate at constant price 按固定价格计算的总体数字
mQt?d?6 aggregate demand 总需求
3yIC@>&y(8 aggregate gross position 总持仓量
2n5{H fpY aggregate limit 总限额
:6Sb3w5h aggregate of salaries tax 合计薪俸税
U_e e3KKA aggregate performance 总体表现；总体业绩
k x3]A"]>' aggregate supply 总体供应
f%Bm x{Ttq aggregate surplus 总盈余
Hy1f,D aggregate total 整体总额
ACxj Y2 aggregate value 总值；合计价值
R P6R1iN3 aggregated basis 合计基准
siGt5RH* aggregated net chargeable income 合计应课税入息实额
&MF%zJ6 aggregation 合并计算；合计；总和
5P
< F aggregation of incomes of husband and wife 夫妇入息合并计算
!yX4#J( aggregation of property 财产的总和
pmi `Er agio 差价；贴水
m H09*
Z 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》
%D}]Z=gp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g,cl|]/\d 《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》
c95{X y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%Tv^BYQAZ 《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》
[Kj L` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@g'SH:} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@y`7csb p agreement for a settlement 授产协议
=9vmRh? 8 agreement for assignment 转让协议
~0@+8%^>; agreement for sale 售卖协议；买卖协议
'|N9xL m agreement for sale and purchase 买卖协议
CI6q Dh6 agreement for the payment of interest 支付利息协议
cX/ ["AM agreement for the repayment of money 还款协议
z"lRfOWI agreement of reinsurance 再保险协议
1~P ^ g` Agricultural Bank of China 中国农业银行
(1b%);L7 air passenger departure tax 飞机乘客离境税
)|@UY(VZ^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nxh9'"th airport tax 机场税
ur2`.dY>3" alcohol duty 酒精税
!ZlNPPrq} alienation 让与；让渡；转让
&za~=+ alimony 生活费；赡养费
yasKU6^R' All Ordinaries Index [AOI] 所有普通股指数
1(z+*`"WB& all risks 全险；综合险
.EUOKPK4W All Sales Record for Stock Market 《股票市场成交报告》
YG6K vc6T Allied Capital Resources Limited 新联财务有限公司
(eA h8^) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y:8*!}fR allocation letter 拨款信件
SpUcrK;1 allocation of fund 分配款项；预留款项
M0zlB{eH allocation of profit 利润分配；溢利分配
/0H39]y!~ allocation warrant 拨款令
ROHr%'owgL allotment 分配；配股
-!]dU`:(X allotment notice 股份配售通知；配股通知
nY <hfqof allotment of shares 股份分配
MM%c allowable 可获宽免；免税的
nf MQ3K P allowable business loss 可扣除的营业亏损
3#H x^H allowable expenses 可扣税的支出
@rVBL<!o, allowance 免税额；津贴；备抵；准备金
`&yUU 2W allowance for debts 债项的免税额
O Vm
$ allowance for depreciation by wear and tear 耗损折旧免税额
*u%4]q allowance for funeral expenses 殡殓费的免税额
4!dN^;Cb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pB;p\9A*q allowance for repairs and outgoings 修葺及支出方面的免税额
L?n*b allowance to debtor 给债务人的津贴
<ctn_"p Z alteration of capital 资本更改
$dLPvN alternate trustee 候补受托人
If_S_A c amalgamation 合并
nP >*0Fq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>K9uwUi|b] ambit of charges 征税范围；收费范围
:#QYwb~ amended valuation 经修订的估值
bu#}`/\_ American Commodities Exchange 美国商品交易所
( U |[ C* American Express Bank Limited 美国运通银行
UC 3 4AKm American Stock Exchange 美国证券交易所
8PV`4=,OI amortization 摊销
<99Xg_e amount due from banks 存放银行同业的款项
81|Xg5g)b amount due from banks abroad 存放海外银行同业的款项
]S~Z8T-[ amount due from holding companies 控股公司欠款
Dyj5a($9"{ amount due from local banks 存放本港银行同业的款项
$h-5PwHp amount due to banks 银行同业的存款
bG0t7~!{E amount due to banks abroad 海外银行同业的存款
U/oncC5 amount due to holding companies 控股公司存款
4yH=dl4=44 amount due to local banks 本港银行同业的存款
FPu "/4v& amount due to outport banks 外埠银行同业的存款
=,~h]_\_ amount for note issue 发行纸币的款额
98os4}r amount of bond 担保契据的款额
D`lTP(] y amount of consideration 代价款额
MD ,}-m amount of contribution 供款数额
+BRmqJ3 amount of indebtedness 负债款额
HX{O@ amount of principal of the loan 贷款本金额
>]k'3|vV amount of rates chargeable 应征差饷数额
YGObTIGJvf amount of share capital 股本额
oP".>g-. amount of sums assured 承保款额
[2 !K 6 amount of variation 变动幅度
:sBg+MS amount of vote 拨款数额
& ;+ u.X amount payable 应付款额
5B? >.4R amount receivable 应收款额
)BY\c7SG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J..>A pX analysis 分析
Fr)G
h> ancillary risk 附属风险
+QIM~ tt) annual account 周年帐目；周年帐目报表；年度决算；年结
por[p\ M. annual accounting date 年结日期
F}A@H<? annual allowance 每年免税额；年积金；年度津贴；年津
O=#FpPHrdw annual balance 年度余额
g`!:7|&,_ annual disposable income 每年可动用收入
J8$G-~MeJ annual estimates 周年预算
DLkNL?a annual fee 年费
"| <\\HR annual general meeting 周年大会
Dm6}$v'0 annual growth rate 年增率；每年增长率
EW{ z?/ annual long-term supplement 长期个案每年补助金
Dqe/n_Z annual pensionable emolument 可供计算退休金的年薪
W$0<a@ annual report 年报
fi%u] Annual Report on the Consumer Price Index 《消费物价指数年报》
6v0^'} annual return 周年报表；周年申报表；每年报税表格
3Bz 0B a Annual Return Rules 《周年报表规则》
RV|: mI annual review of consumer prices 每年消费物价回顾
s!09Pxc annual roll-forward basis 逐年延展方式
;P JWd|3 annual salary 年薪
0sRby ! annual statement 年度报表；年度决算表
4?X#d)L( 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
iZQwo3"8r annuitant 年金受益人
#{GUu ',?& annuity 年金
Z
xLj h annuity contract 年金合约
l,*v/95h annuity on human life 人寿年金
=/" Of antecedent debt 先前的债项
r O/mK $ ante-dated cheque 倒填日期支票
>'/G:\M>A anticipated expenditure 预期开支
k=O2s'F` anticipated net profit 预期纯利
G|yX9C]R anticipated revenue 预期收入
`/<KDd:_t anti-inflation measure 反通货膨胀措施
c/I.`@ anti-inflationary stance 反通货膨胀立场
oq =D9 apparent deficit 表面赤字
50(/LV1 apparent financial solvency 表面偿债能力
k`r}Gb apparent partner 表面合伙人
:*e0Z2= application for personal assessment 个人入息课税申请书
]?xF'3# application of fund 资金应用
viAvD6e application to release as liquidator and to destruct the books of accounts and documents
N7*JL2Rn q 申请免除清盘人职务及毁灭帐簿与文件
]YZ+/:#U7 appointed actuary 委任精算师
-3X#$k8 appointed auditor 委任核数师；委任审计师
=eSG7QfS appointed trustee 委任的受托人
Va06(Cq appointer 委任人
,*r"cmz apportioned pro rata 按比例分摊
tq?lF$mM: apportionment 分配；分摊
|^Z1 D TAw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L*9^-, apportionment formula 分摊方程式
O: sjf?z apportionment of estate duty 遗产税的分摊
K Gkz E appraisal 估价；评估
'bk ecC appreciable growth 可观增长
t(CdoE,6 appreciable impact 显着影响
Lm9y!>1"O appreciable increase 可观增长
$GUSTV appreciation 增值；升值
XZA3T Z appreciation against other currencies 相对其他货币升值
fSl+;|K n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>\8Bu#&s4 appreciation tax 增值税
dx[<@f2c appropriation 拨款；拨用；拨付
y%=\E appropriation account 拨款帐目
:N%cIxrqP Appropriation Bill 拨款法案
/H@k;o appropriation-in-aid system 补助拨款办法
<dDGV>n4;
approved assets 核准资产
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O9q$-8! approved basket stock 认可一篮子证券
+GgWd=X.Y approved budget 核准预算
ji`N1e,l approved charitable donation 认可慈善捐款
g||{Qmr=1 approved charitable institution 认可慈善机构
,>2ijk# approved currency 核准货币；认可货币
}.4`zK&SB approved estimates 核准预算
TvAA approved estimates of expenditure 核准开支预算
z['>`Kt approved overseas insurer 核准海外保险人
H]Q Z4( approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金
6J6MR<5' approved provident fund scheme 认可公积金计划
Q}W6 ?XDu approved provision 核准拨款
09 eS&J<R approved redeemable share 核准可赎回股份
lKI1bs]i approved regional stock 认可地区性证券
6CLrP}
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95aa approved subordinated loan 核准附属贷款
2;5EH 0 arbitrage 套戥；套汇；套利
! k||-Q & arbitrageur 套戥者；套汇者
WhSQ>h!@s arbitrary amount 临时款项
0X`Qt[ arrangement 措施；安排；协定
ss% ahs arrears 欠款
ji o1 #& arrears of pay 欠付薪酬
p(%7|' arrears of revenue 逾期未收税款；逾期未收的帐项
vd SV6p.d articles of association 组织章程；组织细则；组织章程细则
}-)2CEj3L% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
De4U GX ascertainment of profit 确定利润
wQ*vcbQX* "Asia Clear" “亚洲结算系统”
X7{ueP#L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[E2afC>zrl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
23qTmh Asian Development Fund [ADF] 亚洲发展基金
HW"|Hm$Y( Asian dollar bond 亚洲美元债券
)}=`Gx5+ Asian dollar market 亚洲美元市场
A<r@,*(g Asian dollar rate 亚洲美元利率
AR]y p{NS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
II)\rVP5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PLKp<kg asked price 沽盘；喊价；索价；卖方报价
IBf&'/ 8\ assessable income 应评税入息
WHqp7NPl assessable loss 应评税亏损
s,"<+80% assessable profit 应评税利润
Bra >C assessable value 应评税值
?2%d; tW assessed profit 估定利润
h5U@Ys assessed value 经评估价值
_$NFeqLww assessment 评税；评定；估价；评税单
= I Ls[p assessment number 评税编号；估价编号
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w;YTg assessment of additional tax 补加税评税
8uM >Up X assessment of performance 业绩评估；实绩评价
KFdV_e5lU Assessor 评税主任
nyi }~sB asset price bubbles 资产价格泡沫
Av^{$9yl asset-backed securities 具资产保证的证券
f`.8.1Rd assets accretion 资产增值
O>w Gc8Of\ assets and liabilities 资产与负债
` ndesP assets betterment statement 资产递增表；资产改进表
xSs);XO, assets lending 实物放款；有抵押贷款
[9 5(%&k.Q assets of the company passing on the death 死者去世时转移的公司资产
U voX\ assets pledged as security for liabilities 用作负债抵押的资产
GX&BUP\ assets portfolio 资产投资组合
=_\5h=`Yx assets price 资产价格
"8&pT^ assets quality 资产质素
7!#x-KR~5 assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
efy65+~GG assets securitization 资产证券化
>zFe ) assets situated outside Hong Kong 在香港以外地方的资产
` g<@F^x5 assets stripping 削减资产；拆卖资产
7u6o~( assets value 资产值
BdG~y1%: assignee 承让人
"2i{ L ' assignment 转让；转让书；转让契
Zvpcj P assignment of interest 权益转让
s czN0*w&C assignment of letters patent and trade mark 专利证书及商标转让
v98=#k!F assignment of property 物业转让；物业转让书
Mhm3u assignment right 转让权
}\:3}'S.$ assignor 转让人
xKWqDt associate 有联系的人；有关连人士；相联者；合伙人；联系人
2xhwi.u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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B+;i'D associate member 附属会员
\-0@9E<D associated body corporate 相联法人团体
cNtGjLpx; associated company 相联公司；联属公司
Ah;2\0|t associated corporation 相联法团
^G[xQcM73 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-X'HZ\) 公认会计师公会〔英国〕
bvu oGG* Association of Futures Exchange Brokers 香港期货经纪协会
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* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%2f``48# association of underwriters 承保人组织
R5g -b2Lm assumption of control 接管
d=o|)kV assurance 担保；保险；转易；转易书
dQYb)4ir assurance of interest 权益的转易
^ ~:f02[D at 19XX price 按一九ＸＸ年价格计算
g D3s,<>o at a discount 按赔价计算；按贴水价格计算；打折扣
Gi~p-OS, at a premium 按溢价计算；按升水价格计算
]@Y8 !
, at call 通知付款；按通知
b4Br!PL@G at constant market price 按固定市价计算
5B#q/d1/a at constant price 按固定价格计算
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5 at cost 按成本计算
G+stt(k: at current market price 按当时市价计算；按现时市价计算
mp!KPw08': at current price 按当时价格计算；按现时价格计算
< {bQl
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)XmV 3.rI at money-of-the-day price 按付款当日价格计算
} &I\a at or better 按指定或较佳价位〔买卖指令〕
]>E*s3h at par 按面值计算；平价
PUV)w\!&is at sight 见票即付
uM h[Ht^. at the close 按收市盘
_T&?H&# at the opening 按开市盘
J0*hJ-/u attestation 见证；见证条款
iZ<^p1i at-the-money option 平价期权
"CLoM\M) attorney 受权人；受托代表人
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attornment 新拥有人承认书
8W#/=Xh? attributable profit 可归属利润
I 8vv attributable share value 可归属股份价值
MP(R 2y Auckland Stock Exchange 奥克兰证券交易所
dF:@BE o auction 拍卖
z6ISJb auctioneer 拍卖商
DZ9 2; m audit 审计；核数
&)JQ6J_|\ Audit Commission 审计署
= .(yOUI Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>A5R 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〕
%@#+Xpa+ audit review 帐目审查
-$**/~0zU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@X4Ur +d audited account 审计帐目；经审计的帐目
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yn6k=F audited annual account 经审计的周年帐目
px %xoY audited balance sheet 经审计的资产负债表
26PUO$&b. auditor 核数师；核数主任；审计师
X1&Ug ^ auditor's certificate 核数师证明书；审计师证明书
<nlZ ?~%} auditor's report 核数师报告；审计师报告
fuSfBtLPR# Aussie bond 澳元债券
^e:C{]S= austerity budget 紧缩预算
+ % Q: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,A`d!{]5 Australia All Ordinaries Index 澳洲所有普通股票指数
0{^vqh.La Australian Dollar [AUD] 澳元
1 rKKp h Australian Options Market 澳大利亚期权市场
u.sF/T=6f Australian Securities Commission 澳洲证券事务监察委员会
R*a5bKr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d9>*a$x;/ Australian Stock Exchange 澳大利亚证券交易所
k"D6Vyy` Austrian Schilling [ATS] 奥地利先令
n8UQIa4&= authentication 认证；鉴证
$R(?@B ( authority to purchase 委托购买证；委购书
5b 45u 6 authorization 认可；核准；授权；授权书
|z\5Ik!fF] authorization by direction 指示授权
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authorization by instruction 指令授权
mbB,j~;^6H authorization by warrant 令状授权
g\S@@0T{0 authorization of unit trust 单位信托的认可
(DJL q authorized agent 指定代理人
:Rv ?>I j authorized capital 法定资本
0T7(c- authorized clerk 出市员
I$/*Pt]; authorized dealer 认可交易商
Ec
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9pUvw_9MY authorized fund 认可基金
fZ 1v| authorized fund house 获授权的基金公司；认可基金公司
oNQ;9&Z,^2 authorized institution 认可机构
7ksh%eV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IhnHNY]<g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LOQo i8j authorized insurer 获授权保险人；获认可承保人
c.-h'1 authorized investment 特准投资项目
A}WRpsA9 authorized person 获授权人
KiYO,nD;\ authorized representative 获授权代表
1c_gh12 authorized share capital 法定股本
q9fCoz automated quotation system 自动报价系统
' QGacV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B ?A c 自动交易系统〔香港期货交易所有限公司〕
KwK[)Cvv automatic adjustment mechanism 自动调整机制
x{{QS$6v automatic adjustment system 自动调整系统
n X 4R Automatic Clearing House 自动票据交换所
]T|9>o! automatic exchange rates accumulation system 自动化汇率累集系统
Xou1X$$z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R apHE; < automatic teller machine [ATM] 自动柜员机
F}3<q autopay 自动转帐
!`=ms1%U available assets 可用资产
e9e%8hL available fiscal reserve 现存财政储备
KiW4>@tY available profit 可用利润
e~R ;
2bk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?&;d#z*4 average 平均；平均数；海损
KilgeN: average basic salary 平均基本薪金
CvfX m average consumer expenditure 平均消费开支；一般消费开支
zvjVM"=G average cost 平均成本
L[l ?}\ average cost of land production 增辟土地平均成本
=O fU#i"c average daily turnover 平均每日成交额
$$ %4,\{l average daily wage rate 平均每日工资率
y_O [r1MF average expenditure pattern 平均开支模式
5tPBTS<<"L average growth rate 平均增长率
{H nc m average net fixed assets 固定资产平均净值
:VwU2 average of relatives 相对价格平均数
x g=}MoX average price 平均价格
2VmQ%y6e" average propensity to consume 平均消费倾向；一般消费倾向
=B4,H=7Spf average propensity to save 平均储蓄倾向；一般储蓄倾向
HUqG)t*c1 average rate 平均率
Td#D\d\R average revenue 平均收入；平均收益
@P=St\; VP average stock 平均库存；平均存货
OS8 ^mC average yearly rent 平均年租
I)#=#eI* : avoidance of double taxation 避免双重课税
iEx.BQ+ avoidance of tax 避税
