A:
:tg@HyY) A share Ａ股；甲类股份
,Uv{dG abatement of tax 减税；减扣免税额
{EZFx,@t ABN AMRO Bank N.V. 荷兰银行
[ ((h<e above-the-line expenditure 线上项目支出；经常预算支出
7Q <Kh a above-the-line receipt 线上项目收入；经常预算收入
]wJ}-#Kx ABSA Asia Limited 南非联合亚洲有限公司
ZJ)3GF}4 absolute change 绝对数值变更
`S uS)RhA) absolute expenditure 实际开支
e@6RC b j absolute guideline figure 绝对准则数字
8b8e^\l( absolute interest 绝对权益
z|taa;iM absolute order of discharge 绝对破产解除令
w i![0IE ) absolute profit margin 绝对利润幅度
~ Tpe,juG_ absolute value 实值；绝对值
n$}R/* absolutely vested interest 绝对既得权益
I 0x`H)DA absorbed cost 已吸收成本；已分摊成本
;Hz `0V absorption 吸收；分摊；合并
|SwZi'p absorption rate 吸收率；摊配率；分摊率
..v@Q% ACB Finance Limited 亚洲商业财务有限公司
V!j K3vc acceptable form of reciprocity 合理的互惠条件
_3-RoA'UZr acceptable rate 适当利率；适当汇率
5( mCBH acceptance agreement 承兑协议
3J'B m" acceptance for honour 参加承兑
, k`YDy|#e acceptor 承兑人；接受人；受票人
m? ]zomP acceptor for honour 参加承兑人
Ncs4<" {$ accident insurance 意外保险
?HE o9/ *7 Accident Insurance Association of Hong Kong 香港意外保险公会
QYODmeu accident insurance scheme 意外保险计划
W o<PmSt9i accident year basis 意外年度基准
({ :yw accommodation 通融；贷款
tIc0S!H# accommodation bill 通融票据；空头票据
GF$rPY[ accommodation party 汇票代发人
8YT_DM5iI account balance 帐户余额；帐户结余
. x\/XlM account book 帐簿
2^k^"<h5j account collected in advance 预收款项
D ohl,d account current book 往来帐簿
jpPdjQ account of after-acquired property 事后取得的财产报告
oho AUT account of defaulter 拖欠帐目
3N) Ycf8 account payable 应付帐款
/*mFP.en account payee only [A/C payee only] 只可转帐；存入收款人帐户
@ U 7#, G account receivable 应收帐款
(mOqv9pn account receivable report 应收帐款报表
e|OG-t [$* account statement 结单；帐单；会计财务报表
fwar8
i1 account title 帐户名称；会计科目
C.Wms}XA accountant's report 会计师报告
$\JQGic` Accountant's Report Rules 会计师报告规则
^=heen<S% accounting and auditing procedure 会计与审计程序；会计与核数程序
{d *qlztO Accounting Arrangements 《会计安排》
~(*co [_ accounting basis 会计基础
Lv`8jSt\ accounting by Official Receiver 破产管理署署长呈交的帐目
71}L# nQ Accounting Circular 《会计通告》
F|h ,a;2 accounting class 会计类别
TYmUPS$ accounting date 记帐日期；会计结算日期
7>c 0V & accounting for money 款项核算
tq4"Q BIKh Accounting Officer 会计主任
w<8 O= accounting period 会计报告期；会计期
)f:!#v(K accounting policy 会计政策；会计方针
d=.n|rS4
W accounting practice 会计惯例
jN5} 2 p* accounting principle 会计准则
;OT#V,}r accounting record 会计记录
2:6Y83 accounting report 会计报告
_dJVnC1 ! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o0-f UCmC Accounting Society of China 中国会计学会
t2!$IHE: accounting statement 会计报表
, /[dmoe accounting system 会计制度；会计系统
/o}0oo5B accounting transaction 会计事项；帐务交易
ozxK?AMgG accounting treatment 会计处理
b'Piymx accounting year 会计年度
b@Mng6R accretion 增值；添加
zd*W5~xKg accrual 应计项目；应累算数目
nJM9c[Ou^H accrual basis 应计制；权责发生制
y<Z#my$`|n accrual basis accounting 应计制会计；权责发生制会计
(d GM;Dq8 accrue 应累算；应计
OJC*|kN-#^ accrued benefit 应累算利益
E-7a `S accrued charges 应计费用
D,m&^P=%e accrued cumulative preference share dividend 应累算的累积优先股股息
X<@y*?D9D accrued expenses 应累算费用
ki][q vXJ accrued interest payable 应付利息；应计未付利息
>8Yrmq accrued interest receivable 应收利息；应计未收利息
jP6oJcZ accrued right 累算权益
GmEJ,% A accruing profit 应累算的利润
k:HSB</} accumulated fiscal reserve 累积财政储备
ys"mP* wD accumulated profit 累积利润；滚存溢利
\8@[bpI@g accumulated reserve 累积储备
;?Y ` e accumulation of surplus income 累积收益盈余
NIXc ib"tG acquired assets 既得资产
n<Xm%KH. acquisition 收购；购置；取得
]J"+VZ_"I acquisition cost 购置成本
ZF11v(n acquisition expenses 购置费用
#k|g9` acquisition of 100% interest 收购全部股权
}IalgQ(i acquisition of control 取得控制权
_ UVX acquisition of fixed assets 购置固定资产
|
xErA acquisition of shell “买壳”
C\hZ;Z1 acquisition price 收购价
v#YS`];B act of God 天灾
vSHIl"h acting partner 执事合伙人
"n2xn%t{ active market 买卖活跃的市场；交投畅旺的市场；旺市
zdpLAr active partner 积极参与的合伙人
0 o^ #Fmuz active trading 交投活跃
WriJco<v actual circulation 实际流通
N6m*xxI{ actual cost 实际成本
(
_ F actual expenditure 实际开支；实际支出
xZ{|D actual income 实际入息；实际收入；实际收益
{0Ol/N;|D actual market 现货市场
~%!U,)- actual price 现货价；实际价格
kAe-d actual profit 实际利润
I !i#= actual quotation 实盘；实际价位；实际报价
`sp'Cl! actual year basis 按实际年度计算
,h)T ( actuals 实货
jP7+s.j> actuarial investigation 精算调查
%imBGh actuarial principle 精算原则
S|5 lx 7 actuarial report 精算师报告
1 069 ] Actuarial Society of Hong Kong 香港精算学会
W U4vb actuarial valuation 精算师估值
i6\!7D] actuary 精算师
odT7Gq ad referendum agreement 暂定协议；有待覆核的协定
3lrZ-k+S{ ad valorem duty 从价税；按值征税
>|o9ggL`J5 ad valorem duty system 从价税制
& b^*N5<Z ad valorem fee 从价费
Gv2./<{# ad valorem tariff 从价关税
PTc\I additional allowance 额外免税额
G<WDyoN=O additional amount for unexpired risk 未过期风险的额外款额
D 5wR?O additional assessable profit 补加应评税利润
JV6U0$g_S additional assessment 补加评税
r
:Ma AT< additional commitment 额外承担
@xM !: additional commitment vote 额外承担拨款
i:N^:% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%dWFg<< | additional dependent parent allowance 供养父母额外免税额
tH|Q4C additional provision 额外拨款
ug3lM N4UX additional stamp duty 附加印花税
F SZoT! additional tax 补加税罚款；补加税款
JU,RO oz( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Hn]n]wsLy adjudged bankrupt 被裁定破产
&DhA$o "' adjudicated bankrupt 裁定破产人
s!RA_ %8/> adjudication fee 裁定费；评定印花税额手续费；评估契据费
QRG )~ adjudication of bankruptcy 裁定破产；宣告破产
GWE0 UO} adjudication of insolvency 裁定无力偿还债务
R (Pa Q adjusted actual 经调整的实数；调整后的实数
^ HN adjusted current assets 经调整的流动资产；调整后的流动资产
a KFA&Xnsl adjusted figure 经调整的数字；调整后的数额
)LMuxj adjusted liabilities 经调整的负债；调整后的负债
# WmAkzvq adjusted loss 经调整的亏损；调整后的亏损
t=\ [J+ 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
b)`#^uxxJ adjusted profit 经调整的利润；调整后的利润
8&[<pbN) adjusted surplus 经调整的盈余额；调整后的盈余额
R{y{ adjusted value 经调整的价值；调整后的价值
^3@a0J=F adjustment 调整；修订；理算〔保险〕
O0*L9C/ Q adjustment centre 调剂中心
pj-HLuZR adjustment lag 调整过程的时间差距；调整时差
ua>~$`@gX adjustment mechanism 调整机制
/Rcd}rO adjustment of loss 亏损调整
2bG4 ,M adjustment process 调整过程；调整程序
TdOWdPvYj adjustment range 调整幅度
VKJ~ZIO@A administered exchange rate 受管制汇率
F^bQ - Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xgw)`>p,W administration expenses 行政费用
Bst>9V&R administration fee 手续费；行政费
&"6ktKrIg administration in bankruptcy 破产管理
)KhVUFS1 administration order 遗产管理令
K1{nxw!` administrator 管理人；遗产管理人
5i-;bLm administrator of the estate 遗产管理人
zc~xWy+ admission of debt 债项承认书
z ex.0OT; admission of proof 接纳债权证明
`} Zbfe~ advance 放贷款项；垫付款项；预支款项；预付款项
1,!\7@<CT advance account 暂支帐目；预付款帐户
yl +)I advance compensation 预付补偿金
K[yJu 4 advance from shareholder 股东垫款
@X><lz advance pending reimbursement 预支以待日后付还
34M.xB advanced economy 先进经济体系
csA.3|rv advancement 预付；预付财产
tnbs]6 advances warrant 垫款令
w^6N
:]d advancing 贷出
3EX&.OL! adverse balance 逆差
g<tTZD\g adverse exchange 逆汇
P\0%nyOG(% advertisement addressed to shareholders 在报章刊登的致股东通告
*H<g9<Dn advice for collection 托收通知书
QgM_SY|Rj advice of drawing 提款通知书；汇票通知书
~g6[ [ advice of payment 付款通知
c'TLD!^hB Advisory Committee [Securities and Futures Commission]
=WR U<`\ 谘询委员会〔证券及期货事务监察委员会〕
R6o<p<fTh Advisory Committee on Diversification 经济多元化谘询委员会
5 9HaTq affidavit 誓章；遗产申报誓章
x9
L\" affidavit of no receipt 述明无收款的誓章
rd~W.b_b affiliate 联号；联营公司；附属公司
dnc!=Z89 affiliated company 附属公司；联号；联营公司
)7mJ+d[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@ [Qg}'i affordability 负担能力
l0 :xQ V` African Development Bank [AfDB] 非洲开发银行
y:zT1I@> after-acquired property 事后取得的财产
&{{f|o=u. after-hours dealing 市后交易
eZkz 1j~ after-tax profit 税后盈利；税后利润；税后溢利
BQ)43R r> agency agreement 代理协议
[ +@< T) agency expenses 代理机构的开支
L k+1r8 agency fee 代理费
\I{A33i2w Agency Law 《代理法》
aT1 W] i agent 代理人；承销人
BFu9KS+@) agent of company 公司代理人
a8P 6-)W agent's fee 代理人费；经纪费
R WcQT` aggregate 总计；总数；总体数字
g' U^fN aggregate amount 总款额；总额
O*CX@N e
aggregate assets and liabilities 总体资产与负债
uKzz /Y { aggregate at constant price 按固定价格计算的总体数字
717m.t,x aggregate demand 总需求
T0)y5 aggregate gross position 总持仓量
?
NK} q\$ aggregate limit 总限额
fT~<C
{ aggregate of salaries tax 合计薪俸税
)F 2tV ]k\ aggregate performance 总体表现；总体业绩
9+|,aG s aggregate supply 总体供应
Io X 9yGq aggregate surplus 总盈余
BV:,b S aggregate total 整体总额
j !n> d aggregate value 总值；合计价值
YAG3PWmD aggregated basis 合计基准
ADUI@#vk aggregated net chargeable income 合计应课税入息实额
?kefRev<#h aggregation 合并计算；合计；总和
R6.#gb8^oS aggregation of incomes of husband and wife 夫妇入息合并计算
+34jot.! aggregation of property 财产的总和
)BrqE uX@" agio 差价；贴水
_j
tS-CnO 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》
aJ@qB9(ZBe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~[,TLg
6 《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》
;$;/#8`> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&< b7T $c 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
=D$r5D/xd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
->{WO+6( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/T 'nY{ agreement for a settlement 授产协议
bG?[":k agreement for assignment 转让协议
t!C-G+It agreement for sale 售卖协议；买卖协议
P6'I:/V agreement for sale and purchase 买卖协议
[=!MS?-G agreement for the payment of interest 支付利息协议
I k)Q0_<a agreement for the repayment of money 还款协议
"& |2IA agreement of reinsurance 再保险协议
:HQ/vVw'"9 Agricultural Bank of China 中国农业银行
Lj,%pz J air passenger departure tax 飞机乘客离境税
@SB+u+ mOS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r\`m[Q airport tax 机场税
s ``L?9 alcohol duty 酒精税
~'mhC46d alienation 让与；让渡；转让
LvdMx]*SSr alimony 生活费；赡养费
@h3)! #\ N All Ordinaries Index [AOI] 所有普通股指数
ri`|qy6! | all risks 全险；综合险
[AwE All Sales Record for Stock Market 《股票市场成交报告》
1nm W L0 Allied Capital Resources Limited 新联财务有限公司
c:T P7"vG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!IU*Ayg allocation letter 拨款信件
dj]N 59< allocation of fund 分配款项；预留款项
6*Qpq7M l allocation of profit 利润分配；溢利分配
xb>+~5 9: allocation warrant 拨款令
r" {1 H allotment 分配；配股
5E=Odep` allotment notice 股份配售通知；配股通知
@]4 s&;
allotment of shares 股份分配
J n/=v\K@ allowable 可获宽免；免税的
nVD
YAg' allowable business loss 可扣除的营业亏损
rJwJ5U allowable expenses 可扣税的支出
[X]o ` allowance 免税额；津贴；备抵；准备金
t]XJ q allowance for debts 债项的免税额
$Yc9><i allowance for depreciation by wear and tear 耗损折旧免税额
^f]pK&MAmN allowance for funeral expenses 殡殓费的免税额
WLb7]rCTp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u>#'Y+7 allowance for repairs and outgoings 修葺及支出方面的免税额
N"y4#W(Z@ allowance to debtor 给债务人的津贴
`-m7CT sA alteration of capital 资本更改
,//=y W alternate trustee 候补受托人
=G6@:h= amalgamation 合并
|7'W)s5. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M$9h)3(B ambit of charges 征税范围；收费范围
y0]O 6.{ amended valuation 经修订的估值
sqRu qUj+ American Commodities Exchange 美国商品交易所
G= e[TR)i American Express Bank Limited 美国运通银行
, Nh X% American Stock Exchange 美国证券交易所
RPwSo.c4 amortization 摊销
Cv33?l-8%_ amount due from banks 存放银行同业的款项
$_kU)<e3 amount due from banks abroad 存放海外银行同业的款项
4+"SG@i`W amount due from holding companies 控股公司欠款
$la,_ Sr amount due from local banks 存放本港银行同业的款项
Y.J$f<[R amount due to banks 银行同业的存款
gX<C-y6o amount due to banks abroad 海外银行同业的存款
C? S %fF amount due to holding companies 控股公司存款
*1Q?~ amount due to local banks 本港银行同业的存款
GYO"1PM amount due to outport banks 外埠银行同业的存款
9:s!#FYFM amount for note issue 发行纸币的款额
;{RQ+ZX'[ amount of bond 担保契据的款额
db|$7 ]!w amount of consideration 代价款额
AaVlNjB amount of contribution 供款数额
M-hnBt amount of indebtedness 负债款额
r9[J3t*({~ amount of principal of the loan 贷款本金额
/FY_LM amount of rates chargeable 应征差饷数额
00+5 a
TrE amount of share capital 股本额
F_`Gs8- VH amount of sums assured 承保款额
iDr0_y*t amount of variation 变动幅度
IT|CfQ [D amount of vote 拨款数额
p P&~S<[ amount payable 应付款额
Lq.k?!D3uh amount receivable 应收款额
pm+[,u!i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3 ( kZfH~ analysis 分析
fmh]Y/UC ancillary risk 附属风险
F44")fY annual account 周年帐目；周年帐目报表；年度决算；年结
#q%/~-Uk annual accounting date 年结日期
zF 7T5 Ge annual allowance 每年免税额；年积金；年度津贴；年津
b._pG (o1 annual balance 年度余额
e6Y0G,K annual disposable income 每年可动用收入
]h6 <o* annual estimates 周年预算
tEl_A"^e annual fee 年费
c 9V'Z d# annual general meeting 周年大会
I]58;|J annual growth rate 年增率；每年增长率
L 'y+^L|X annual long-term supplement 长期个案每年补助金
%o>1$f] annual pensionable emolument 可供计算退休金的年薪
q_bB/ annual report 年报
7JbrIdDl| Annual Report on the Consumer Price Index 《消费物价指数年报》
nm ..$QL annual return 周年报表；周年申报表；每年报税表格
Yhfk { CI Annual Return Rules 《周年报表规则》
t"Rn#V\c." annual review of consumer prices 每年消费物价回顾
(#~063N,# annual roll-forward basis 逐年延展方式
%"D-1&%zY annual salary 年薪
K 9c:K/H annual statement 年度报表；年度决算表
GmFNL/x8-v Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h1$, annuitant 年金受益人
pB`<4+"9 annuity 年金
*P>F#
~X annuity contract 年金合约
u56cT/J 1 annuity on human life 人寿年金
c{[WOrA~# antecedent debt 先前的债项
H`sV\'`!} ante-dated cheque 倒填日期支票
H|]Q;,C anticipated expenditure 预期开支
>K3Lww)Ln anticipated net profit 预期纯利
?]S* = 6 anticipated revenue 预期收入
"Z
<1Msz anti-inflation measure 反通货膨胀措施
V0>,Kxk anti-inflationary stance 反通货膨胀立场
>
ewcD{bt apparent deficit 表面赤字
}/=_ apparent financial solvency 表面偿债能力
Y yf8B apparent partner 表面合伙人
t P3Upw"U application for personal assessment 个人入息课税申请书
<?+ \\Z!7 application of fund 资金应用
Ktoxl+I? application to release as liquidator and to destruct the books of accounts and documents
L fhd02 申请免除清盘人职务及毁灭帐簿与文件
%Vg R * appointed actuary 委任精算师
0[^f9NZ>- appointed auditor 委任核数师；委任审计师
bT J7RqL appointed trustee 委任的受托人
;TYkJH" appointer 委任人
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apportioned pro rata 按比例分摊
k 2~j:&p apportionment 分配；分摊
-O\ `G<s% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c(:GsoO apportionment formula 分摊方程式
d4/ZOj+% apportionment of estate duty 遗产税的分摊
1:?Wv DN= appraisal 估价；评估
\7RP 6 o appreciable growth 可观增长
'Q# KjY appreciable impact 显着影响
]. eGsh2 appreciable increase 可观增长
ral 0@\T appreciation 增值；升值
>Gkkr{s9 appreciation against other currencies 相对其他货币升值
= Z 2sQQVS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
` 6PdMvF appreciation tax 增值税
w;XX jT appropriation 拨款；拨用；拨付
ffd yDUzQ appropriation account 拨款帐目
O: 4.xe Appropriation Bill 拨款法案
opKtSF|) appropriation-in-aid system 补助拨款办法
@AJt/wPk approved assets 核准资产
{ B 34^H: approved basket stock 认可一篮子证券
HghNI approved budget 核准预算
~%cbp&s*/q approved charitable donation 认可慈善捐款
J}BS/Tr}= approved charitable institution 认可慈善机构
9i n& \ approved currency 核准货币；认可货币
b1-JnEc approved estimates 核准预算
l&zd7BM9( approved estimates of expenditure 核准开支预算
a4?:suX$ approved overseas insurer 核准海外保险人
P:=3;d{v approved overseas trust company 核准海外信托公司
J^ U#dYd approved pooled investment fund 核准汇集投资基金
*g7dB2{ approved provident fund scheme 认可公积金计划
> >p3#~/ approved provision 核准拨款
h/d&P approved redeemable share 核准可赎回股份
uCx\Bt"VI approved regional stock 认可地区性证券
o}<}zTU approved retirement scheme 认可退休金计划
S>nM&75 8 approved subordinated loan 核准附属贷款
-Y D6 arbitrage 套戥；套汇；套利
7 yK
> arbitrageur 套戥者；套汇者
e tY9Pq arbitrary amount 临时款项
WSL_Dc arrangement 措施；安排；协定
tR1
kn&w arrears 欠款
N]gdS]pP2{ arrears of pay 欠付薪酬
.pZ whb arrears of revenue 逾期未收税款；逾期未收的帐项
?_IRO| articles of association 组织章程；组织细则；组织章程细则
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W`V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
MbYAK-l.h ascertainment of profit 确定利润
6#v"+V "Asia Clear" “亚洲结算系统”
Y<l{DmrsA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!$P&`n]@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ie4}F|#= Asian Development Fund [ADF] 亚洲发展基金
&{99Owqg Asian dollar bond 亚洲美元债券
jvA]EN6$;~ Asian dollar market 亚洲美元市场
HKV]Rn Asian dollar rate 亚洲美元利率
lCDXFy (E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T0i_X (_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]oj
2 asked price 沽盘；喊价；索价；卖方报价
:Fm)<VN" assessable income 应评税入息
?Yxk1Y4ig) assessable loss 应评税亏损
jT%k{"+>+? assessable profit 应评税利润
i!9yN: m0 assessable value 应评税值
R["_Mff assessed profit 估定利润
^8-CUH\ assessed value 经评估价值
s-[ _% assessment 评税；评定；估价；评税单
xD m^f^}> assessment number 评税编号；估价编号
p \1-. assessment of additional tax 补加税评税
<rNCb; assessment of performance 业绩评估；实绩评价
4 QD.'+ L Assessor 评税主任
!>TH#sU$ asset price bubbles 资产价格泡沫
wjDLsf, asset-backed securities 具资产保证的证券
f3h^R20qmO assets accretion 资产增值
5#~u U assets and liabilities 资产与负债
vzG(u_,9[ assets betterment statement 资产递增表；资产改进表
^<Q+=\h assets lending 实物放款；有抵押贷款
4gzr xV assets of the company passing on the death 死者去世时转移的公司资产
j' g': U assets pledged as security for liabilities 用作负债抵押的资产
> -OQk"o assets portfolio 资产投资组合
#} 3$n/ assets price 资产价格
WbB0{s assets quality 资产质素
+Ccj @#M; assets realization 资产变现
pb t/i+! assets refinancing arrangement 资产再集资安排
L'M'I0"/ assets securitization 资产证券化
$ 5Jo %K% assets situated outside Hong Kong 在香港以外地方的资产
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> % assets stripping 削减资产；拆卖资产
l*rli[No assets value 资产值
D=i)AZqMPp assignee 承让人
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~7]9?T assignment 转让；转让书；转让契
G$ ( B26 assignment of interest 权益转让
Ou>L|#=! assignment of letters patent and trade mark 专利证书及商标转让
D<78Tm
x assignment of property 物业转让；物业转让书
sE{A~{a` assignment right 转让权
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<f]6 assignor 转让人
LNOm"D ?" associate 有联系的人；有关连人士；相联者；合伙人；联系人
%#7Yr(& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
: _X9x{ associate member 附属会员
eTw sh] associated body corporate 相联法人团体
v4 7Y7s:uQ associated company 相联公司；联属公司
B_$hi=?TTd associated corporation 相联法团
&z8I@^< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!lpKZG 公认会计师公会〔英国〕
&;I=*B~kE$ Association of Futures Exchange Brokers 香港期货经纪协会
n$&xVaF| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;H}XW=vO association of underwriters 承保人组织
Y%m^V?k assumption of control 接管
KF(N=?KO assurance 担保；保险；转易；转易书
FwKT_XkY assurance of interest 权益的转易
6qp2C]9= at 19XX price 按一九ＸＸ年价格计算
VPBlU at a discount 按赔价计算；按贴水价格计算；打折扣
ZUPl MHc at a premium 按溢价计算；按升水价格计算
.93B@u at call 通知付款；按通知
2j*;1 at constant market price 按固定市价计算
d[eN#< at constant price 按固定价格计算
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W[LA< at cost 按成本计算
8&+m5x S at current market price 按当时市价计算；按现时市价计算
sTv;Ogs. at current price 按当时价格计算；按现时价格计算
g:V8"' at factor cost 按要素成本计算；按生产要素成本计算
]rU$0)VN at money-of-the-day price 按付款当日价格计算
[Vzp D 4 at or better 按指定或较佳价位〔买卖指令〕
FtHR.S= u at par 按面值计算；平价
!(QDhnx}9c at sight 见票即付
#[=%+ *Q at the close 按收市盘
D;
i%J at the opening 按开市盘
h ' # C$i attestation 见证；见证条款
FyY<Vx'yQ at-the-money option 平价期权
M`{~AIqd( attorney 受权人；受托代表人
%an"cQ
] attornment 新拥有人承认书
&Cv0oi&B attributable profit 可归属利润
) b Rj'* attributable share value 可归属股份价值
)4u6 {-|A Auckland Stock Exchange 奥克兰证券交易所
AT$eTZ]M auction 拍卖
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j+Ia auctioneer 拍卖商
Ky(=O1Ufu audit 审计；核数
4K{<R!2 I Audit Commission 审计署
1HPYW7jk@" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<e)5$Aj 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〕
St 4YNS.| audit review 帐目审查
O{@m , uY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>AFX}N# audited account 审计帐目；经审计的帐目
:56f audited annual account 经审计的周年帐目
Ut|G.%1Vd% audited balance sheet 经审计的资产负债表
EdgcdSb7 auditor 核数师；核数主任；审计师
lyZ[t P S auditor's certificate 核数师证明书；审计师证明书
! 3&_#VO auditor's report 核数师报告；审计师报告
afE`GG- Aussie bond 澳元债券
n_ORD@$] austerity budget 紧缩预算
vQK*:IRKK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U5_1-wV Australia All Ordinaries Index 澳洲所有普通股票指数
x|3f$
=b Australian Dollar [AUD] 澳元
t.f#_C\ Australian Options Market 澳大利亚期权市场
mV\QZfoF Australian Securities Commission 澳洲证券事务监察委员会
YhpNeP{A Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gpt9 8:w: Australian Stock Exchange 澳大利亚证券交易所
s{q)P1x Austrian Schilling [ATS] 奥地利先令
X%1j-;Wr@ authentication 认证；鉴证
Y5rR authority to purchase 委托购买证；委购书
H#zsk*=QD authorization 认可；核准；授权；授权书
Dl/Jlsd@ authorization by direction 指示授权
.@7J8F S* authorization by instruction 指令授权
ZMFV iE;8 authorization by warrant 令状授权
D
H}gvV authorization of unit trust 单位信托的认可
D`|.% authorized agent 指定代理人
f/!^QL{ authorized capital 法定资本
pz L !42 authorized clerk 出市员
ctqXzM ` authorized dealer 认可交易商
_h K83s4 authorized financial institution 认可财务机构
U2~7qC,!Do authorized fund 认可基金
#a : W authorized fund house 获授权的基金公司；认可基金公司
Nhq & Sn2 authorized institution 认可机构
g A`x-` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N^u,C$zP9C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dM|&Y6 authorized insurer 获授权保险人；获认可承保人
7*D*nY4+ authorized investment 特准投资项目
MJxTzQE authorized person 获授权人
*cNqgw#\qL authorized representative 获授权代表
XnBpL6"T` authorized share capital 法定股本
Ry5/O?Q L automated quotation system 自动报价系统
`F) Q= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eYJ6&).F 自动交易系统〔香港期货交易所有限公司〕
Y%1 J[W automatic adjustment mechanism 自动调整机制
3>jL7sh%| automatic adjustment system 自动调整系统
A$w0+&*= Automatic Clearing House 自动票据交换所
$8k Q M automatic exchange rates accumulation system 自动化汇率累集系统
oSDx9% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<M//zXa automatic teller machine [ATM] 自动柜员机
3F/05}d` autopay 自动转帐
]yzqBbV available assets 可用资产
}M9R5!=q available fiscal reserve 现存财政储备
) @%wj;>a available profit 可用利润
D'dE!CAUs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*T a cV p average 平均；平均数；海损
N;)Y+amg^ average basic salary 平均基本薪金
h"b;e2 average consumer expenditure 平均消费开支；一般消费开支
Ib$* w)4 : average cost 平均成本
3M/iuu average cost of land production 增辟土地平均成本
eh@6trzp= average daily turnover 平均每日成交额
b7X-mkF average daily wage rate 平均每日工资率
YJio R4+q average expenditure pattern 平均开支模式
B5- G.Z average growth rate 平均增长率
?52{s"N0> average net fixed assets 固定资产平均净值
'eKvt5&@ average of relatives 相对价格平均数
>,ThIwRN average price 平均价格
+@:$7m(V average propensity to consume 平均消费倾向；一般消费倾向
#1>DV@^F average propensity to save 平均储蓄倾向；一般储蓄倾向
q( N2 #di average rate 平均率
|sa{!tKJ
average revenue 平均收入；平均收益
m5m'ByX(* average stock 平均库存；平均存货
Y5J}*`[Mr average yearly rent 平均年租
,d^ze = avoidance of double taxation 避免双重课税
&3jq'@6 avoidance of tax 避税
