A:
gEq";B% ? A share Ａ股；甲类股份
0o?2Sf`L\* abatement of tax 减税；减扣免税额
LgSVEQb6\| ABN AMRO Bank N.V. 荷兰银行
x@VZJrQQ above-the-line expenditure 线上项目支出；经常预算支出
Oimq P above-the-line receipt 线上项目收入；经常预算收入
HqA~ q ABSA Asia Limited 南非联合亚洲有限公司
2C &l\16 absolute change 绝对数值变更
yuZh ak absolute expenditure 实际开支
qzE
-y-9@ absolute guideline figure 绝对准则数字
} q r
, absolute interest 绝对权益
p@=B\A] absolute order of discharge 绝对破产解除令
]K>x:vMKH absolute profit margin 绝对利润幅度
YjeHNPf absolute value 实值；绝对值
6Y= MW{=F absolutely vested interest 绝对既得权益
S6|L !pO absorbed cost 已吸收成本；已分摊成本
! lm0zR
absorption 吸收；分摊；合并
:P\RiaZAT absorption rate 吸收率；摊配率；分摊率
x4S0C[k ACB Finance Limited 亚洲商业财务有限公司
'y: +w{I2o acceptable form of reciprocity 合理的互惠条件
X7 fJ+C n acceptable rate 适当利率；适当汇率
vM /D7YS: acceptance agreement 承兑协议
q+Qrc]>-f acceptance for honour 参加承兑
pS<j>y acceptor 承兑人；接受人；受票人
9y&&6r<I acceptor for honour 参加承兑人
ew6\Z$1c~ accident insurance 意外保险
9|LV
x3] Accident Insurance Association of Hong Kong 香港意外保险公会
zF=E5TL-,4 accident insurance scheme 意外保险计划
4>8'.8S accident year basis 意外年度基准
ePwoza
accommodation 通融；贷款
rXg#_c5j accommodation bill 通融票据；空头票据
J@ pCF@' accommodation party 汇票代发人
YumHECej account balance 帐户余额；帐户结余
x4bj ?=+ account book 帐簿
73d7'Fw account collected in advance 预收款项
w 7 j
hS account current book 往来帐簿
>c 5V VA8 account of after-acquired property 事后取得的财产报告
"G
@(AE( account of defaulter 拖欠帐目
Lr` G . e account payable 应付帐款
G8voqP account payee only [A/C payee only] 只可转帐；存入收款人帐户
FrBJv < account receivable 应收帐款
JRl`evTS account receivable report 应收帐款报表
`}9j vR5 account statement 结单；帐单；会计财务报表
h$y0>eMWs account title 帐户名称；会计科目
)\r;|DN accountant's report 会计师报告
Qh.
:
N Accountant's Report Rules 会计师报告规则
$j!VJGVG accounting and auditing procedure 会计与审计程序；会计与核数程序
cu V}<3& Accounting Arrangements 《会计安排》
/5c;,.hm1R accounting basis 会计基础
34\:1z+s M accounting by Official Receiver 破产管理署署长呈交的帐目
B^u qu Accounting Circular 《会计通告》
?sBbe@OC? accounting class 会计类别
F)g.xQ accounting date 记帐日期；会计结算日期
Oh mi(s
accounting for money 款项核算
l^ aUN Accounting Officer 会计主任
O*7Gl G accounting period 会计报告期；会计期
:.
ja~Q accounting policy 会计政策；会计方针
e)2s2y@zi accounting practice 会计惯例
<_"^eF+fZ accounting principle 会计准则
\f7A j > accounting record 会计记录
f}1R,N_fC accounting report 会计报告
p;VHg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$ zvqjT:> Accounting Society of China 中国会计学会
` E2 @GX+, accounting statement 会计报表
~ST7@-D0 accounting system 会计制度；会计系统
b8@gv OB accounting transaction 会计事项；帐务交易
p kR+H| accounting treatment 会计处理
.w `1;o accounting year 会计年度
P|Ojt I accretion 增值；添加
,\BGxGNAmV accrual 应计项目；应累算数目
'y?(s+ accrual basis 应计制；权责发生制
StP7t accrual basis accounting 应计制会计；权责发生制会计
i2EXE 0; accrue 应累算；应计
n"1LVJN7 accrued benefit 应累算利益
~#b&UR accrued charges 应计费用
0{P Rv./` accrued cumulative preference share dividend 应累算的累积优先股股息
*y;(c)_w/% accrued expenses 应累算费用
J \@yP accrued interest payable 应付利息；应计未付利息
3 UBg"1IC accrued interest receivable 应收利息；应计未收利息
d|9B3I*I accrued right 累算权益
b'N (eka accruing profit 应累算的利润
m};Qng] accumulated fiscal reserve 累积财政储备
?{ "_9 g9 accumulated profit 累积利润；滚存溢利
V+mTo^ accumulated reserve 累积储备
$Y!$I .+ accumulation of surplus income 累积收益盈余
q>T7};5m2 acquired assets 既得资产
xi]qdiA acquisition 收购；购置；取得
:Z@!*F acquisition cost 购置成本
qe! \ oh acquisition expenses 购置费用
.I@jt?6X acquisition of 100% interest 收购全部股权
qn+b*4 acquisition of control 取得控制权
(P-Bmu!s acquisition of fixed assets 购置固定资产
}?pY ~f acquisition of shell “买壳”
(bIg6_U7\ acquisition price 收购价
+K3SAGm act of God 天灾
S?bG U8R5 acting partner 执事合伙人
^&'&Y> active market 买卖活跃的市场；交投畅旺的市场；旺市
)|88wa(M active partner 积极参与的合伙人
6O^'J~wiI active trading 交投活跃
7[wHNJ7)r actual circulation 实际流通
ZX0Z N2 ] actual cost 实际成本
H*DWDJxmV actual expenditure 实际开支；实际支出
QP f#y7_@u actual income 实际入息；实际收入；实际收益
HeagT(rN' actual market 现货市场
KB$s7S"= actual price 现货价；实际价格
?d*0-mhQ, actual profit 实际利润
/ -ebx~FX& actual quotation 实盘；实际价位；实际报价
qV%t[> actual year basis 按实际年度计算
smpz/1U actuals 实货
x<'(b7{U0 actuarial investigation 精算调查
7a@% ^G @! actuarial principle 精算原则
'sCj \N actuarial report 精算师报告
zDbjWd Actuarial Society of Hong Kong 香港精算学会
nDh]: t= actuarial valuation 精算师估值
}E 5oa\ 1u actuary 精算师
E\V-< ]o ad referendum agreement 暂定协议；有待覆核的协定
Y" G U"n~ ad valorem duty 从价税；按值征税
:/N/u5 .] ad valorem duty system 从价税制
'/^bO# G: ad valorem fee 从价费
b _&;i4 [ ad valorem tariff 从价关税
!c`K zqP additional allowance 额外免税额
#"^F:: b- additional amount for unexpired risk 未过期风险的额外款额
KgtMrT5<q additional assessable profit 补加应评税利润
Lw
7,[?, Z additional assessment 补加评税
,?"cKdiZ additional commitment 额外承担
D|W^PR:@h additional commitment vote 额外承担拨款
2\flTO2Ny additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}QszOi\fV1 additional dependent parent allowance 供养父母额外免税额
PiD%PBmUl additional provision 额外拨款
~429sT( additional stamp duty 附加印花税
W+[XNIg5 additional tax 补加税罚款；补加税款
vc.:du Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z~TG ~_s adjudged bankrupt 被裁定破产
\Kph?l9Ww adjudicated bankrupt 裁定破产人
9o <}*L adjudication fee 裁定费；评定印花税额手续费；评估契据费
j?&Rf,,% adjudication of bankruptcy 裁定破产；宣告破产
6#S}EaWf adjudication of insolvency 裁定无力偿还债务
L& wJ-}'l adjusted actual 经调整的实数；调整后的实数
cd36f26`"w adjusted current assets 经调整的流动资产；调整后的流动资产
c d8~y adjusted figure 经调整的数字；调整后的数额
!`8W NY?K adjusted liabilities 经调整的负债；调整后的负债
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^.{70N adjusted loss 经调整的亏损；调整后的亏损
SST1vzm! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
2ZMYA=[! adjusted profit 经调整的利润；调整后的利润
l0Myem
v?z adjusted surplus 经调整的盈余额；调整后的盈余额
h_K( 8{1 adjusted value 经调整的价值；调整后的价值
<qD/ #$ adjustment 调整；修订；理算〔保险〕
#hEN4c[Ex adjustment centre 调剂中心
6iwI Eb adjustment lag 调整过程的时间差距；调整时差
$dAQ'\f7 adjustment mechanism 调整机制
[AzQP!gi adjustment of loss 亏损调整
jk-hIl & adjustment process 调整过程；调整程序
Qe=,EXf adjustment range 调整幅度
^dB~#A1 administered exchange rate 受管制汇率
c}iVBN6~.< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OhmKjY/} administration expenses 行政费用
,3_;JT"5 administration fee 手续费；行政费
TrxZS_ administration in bankruptcy 破产管理
Z:3 N*YkL administration order 遗产管理令
h^F^|WT$ administrator 管理人；遗产管理人
0be1aY;m& administrator of the estate 遗产管理人
_6a+" p admission of debt 债项承认书
`UFR v admission of proof 接纳债权证明
IUco
8 advance 放贷款项；垫付款项；预支款项；预付款项
V[-4cu,Ph^ advance account 暂支帐目；预付款帐户
~b+TkPU advance compensation 预付补偿金
=5NrkCk#V advance from shareholder 股东垫款
4`F(Rw eGx advance pending reimbursement 预支以待日后付还
k9j_#\E[ advanced economy 先进经济体系
.A p-<FB advancement 预付；预付财产
o:ki I Z] advances warrant 垫款令
qms+s~oA advancing 贷出
:[:5^R adverse balance 逆差
%"GF+ adverse exchange 逆汇
Ju3-ZFUS4 advertisement addressed to shareholders 在报章刊登的致股东通告
_{CMWo"l advice for collection 托收通知书
P( >* gp advice of drawing 提款通知书；汇票通知书
-x~h.s, advice of payment 付款通知
/C(lQs*l Advisory Committee [Securities and Futures Commission]
' N$hbl 谘询委员会〔证券及期货事务监察委员会〕
,]?Xf > Advisory Committee on Diversification 经济多元化谘询委员会
jR -`ee}y2 affidavit 誓章；遗产申报誓章
'>[l1<d!G affidavit of no receipt 述明无收款的誓章
jf0D affiliate 联号；联营公司；附属公司
NpV# zzE affiliated company 附属公司；联号；联营公司
mm-! UsT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Rd6 ? , affordability 负担能力
9{{QdN8 African Development Bank [AfDB] 非洲开发银行
:.kc1_veYS after-acquired property 事后取得的财产
cW B> after-hours dealing 市后交易
N9LBji;nH after-tax profit 税后盈利；税后利润；税后溢利
V@gwe ci agency agreement 代理协议
^lVZW8 agency expenses 代理机构的开支
Wbo{v r[2+ agency fee 代理费
IC&xL9 Agency Law 《代理法》
.`Ey'T_ agent 代理人；承销人
"]M:+mH{] agent of company 公司代理人
;J| sH>i agent's fee 代理人费；经纪费
&phers aggregate 总计；总数；总体数字
W7I.S5 aggregate amount 总款额；总额
s*`_Ka57]~ aggregate assets and liabilities 总体资产与负债
FqQqjA aggregate at constant price 按固定价格计算的总体数字
WP)r5;Hv` aggregate demand 总需求
*Ag</g@ h aggregate gross position 总持仓量
C^ngdba\ aggregate limit 总限额
xWk:7 ,/ aggregate of salaries tax 合计薪俸税
yOKpi&! r aggregate performance 总体表现；总体业绩
m0xL'g6F aggregate supply 总体供应
2NS(;tBB0 aggregate surplus 总盈余
K)z{R n aggregate total 整体总额
u C{qaMQ aggregate value 总值；合计价值
(XtN3FTY aggregated basis 合计基准
S~BBBD aggregated net chargeable income 合计应课税入息实额
8:9m< ^4S( aggregation 合并计算；合计；总和
&R $6d G4 aggregation of incomes of husband and wife 夫妇入息合并计算
eF ]`?AeWQ aggregation of property 财产的总和
.FUws agio 差价；贴水
3IXa i)6U Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H;('h#=cD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v+a$Xh3Y~ 《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》
on?<3 eED Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*'5 )CC 《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》
Dep.Qfv{- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B|%(0j8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
32y GIRV agreement for a settlement 授产协议
;pk4Voo$ agreement for assignment 转让协议
}DH3_M! agreement for sale 售卖协议；买卖协议
V_b"^911r agreement for sale and purchase 买卖协议
>*DR>U agreement for the payment of interest 支付利息协议
y|r+< agreement for the repayment of money 还款协议
W?y7mw_S agreement of reinsurance 再保险协议
XY1D< Agricultural Bank of China 中国农业银行
+S z%2 Q air passenger departure tax 飞机乘客离境税
U^qQ((ek Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\o-9~C\c* airport tax 机场税
"Zk# bQ2j alcohol duty 酒精税
7Mx F?
I alienation 让与；让渡；转让
C\ %T|ZDE alimony 生活费；赡养费
-Ky<P<@ezm All Ordinaries Index [AOI] 所有普通股指数
_ ~q!<-Z all risks 全险；综合险
MW^( All Sales Record for Stock Market 《股票市场成交报告》
A0m j!P 9 Allied Capital Resources Limited 新联财务有限公司
'p%aHK{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/j7e
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%S$P<nKN5 allocation of fund 分配款项；预留款项
@zu IR0Gr) allocation of profit 利润分配；溢利分配
z{wW6sgP r allocation warrant 拨款令
36]p E< allotment 分配；配股
YUGE>"{ allotment notice 股份配售通知；配股通知
VO"/cG;]* allotment of shares 股份分配
!H)$_d \uj allowable 可获宽免；免税的
E[Xqyp!< allowable business loss 可扣除的营业亏损
2@TgeV0Y[ allowable expenses 可扣税的支出
DIsK+1 allowance 免税额；津贴；备抵；准备金
Q#k Sp 8 allowance for debts 债项的免税额
EC9bCd-z allowance for depreciation by wear and tear 耗损折旧免税额
F747K);_ allowance for funeral expenses 殡殓费的免税额
}I }/ e
v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;$a + > allowance for repairs and outgoings 修葺及支出方面的免税额
0o2 *X|i( allowance to debtor 给债务人的津贴
0H$6_YX4 A alteration of capital 资本更改
2/WtOQI B alternate trustee 候补受托人
GGM|B}U p amalgamation 合并
|Do+=Gr$t@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]et
]Vkg ambit of charges 征税范围；收费范围
DB~3(r? K amended valuation 经修订的估值
ddTsR American Commodities Exchange 美国商品交易所
xL&evG# American Express Bank Limited 美国运通银行
rt rPRR\:" American Stock Exchange 美国证券交易所
uB p,_V ? amortization 摊销
0Cg}yy Oz amount due from banks 存放银行同业的款项
#!0=I
s^ amount due from banks abroad 存放海外银行同业的款项
[ Xa,| amount due from holding companies 控股公司欠款
F e[)-_%G amount due from local banks 存放本港银行同业的款项
V),wDyi amount due to banks 银行同业的存款
bUzo> fm_ amount due to banks abroad 海外银行同业的存款
tG7F!um( amount due to holding companies 控股公司存款
X!b+Dk amount due to local banks 本港银行同业的存款
|D% O`[k+ amount due to outport banks 外埠银行同业的存款
)_&P:;N amount for note issue 发行纸币的款额
%nS( >X<B amount of bond 担保契据的款额
_ez*dE% amount of consideration 代价款额
]/9@^D}& amount of contribution 供款数额
CL|d > amount of indebtedness 负债款额
0&~ JC>S amount of principal of the loan 贷款本金额
m
>Rdsn~l amount of rates chargeable 应征差饷数额
3 < A ? amount of share capital 股本额
&ir|2"HV amount of sums assured 承保款额
}>5R 9 amount of variation 变动幅度
(+C Ns amount of vote 拨款数额
dfA2G<Uc amount payable 应付款额
-k?K|w*X amount receivable 应收款额
&gg O m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y|l&mK? analysis 分析
M=M~M$K ancillary risk 附属风险
[;C|WTYSL annual account 周年帐目；周年帐目报表；年度决算；年结
o5E5s9n annual accounting date 年结日期
Gw$Y`]ipy annual allowance 每年免税额；年积金；年度津贴；年津
6Y%{ YQ}s| annual balance 年度余额
{ v [ annual disposable income 每年可动用收入
qOTo p- annual estimates 周年预算
w)Xn MyD(P annual fee 年费
8DuD1hZq annual general meeting 周年大会
}Ip1 |Gj annual growth rate 年增率；每年增长率
r Q-,mq annual long-term supplement 长期个案每年补助金
$ qR<_6j annual pensionable emolument 可供计算退休金的年薪
)GKY#O09x9 annual report 年报
N}ugI`: Annual Report on the Consumer Price Index 《消费物价指数年报》
a)8;P7 annual return 周年报表；周年申报表；每年报税表格
9+
A~( Annual Return Rules 《周年报表规则》
b&*)C#7/T annual review of consumer prices 每年消费物价回顾
;0 4< 9i annual roll-forward basis 逐年延展方式
kxLWk%V annual salary 年薪
":_~(?1+ annual statement 年度报表；年度决算表
a0jzt!ci 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
6 u 9? annuitant 年金受益人
&u4;A[- R annuity 年金
Ftdx+\O_i& annuity contract 年金合约
d}2(G2z ^ annuity on human life 人寿年金
<2 e[; $ antecedent debt 先前的债项
,YBe|3 ante-dated cheque 倒填日期支票
4iv&!hAc; anticipated expenditure 预期开支
Yy{(XBJ~%t anticipated net profit 预期纯利
wzF%R {; anticipated revenue 预期收入
'A,)PZL9i anti-inflation measure 反通货膨胀措施
:rU,7`sE/ anti-inflationary stance 反通货膨胀立场
q $=[v apparent deficit 表面赤字
d5"rCd[ apparent financial solvency 表面偿债能力
&bigLe apparent partner 表面合伙人
]2c0?f*Y7 application for personal assessment 个人入息课税申请书
s~m]>^?8MR application of fund 资金应用
} "&Ye application to release as liquidator and to destruct the books of accounts and documents
t xiX1o!/L 申请免除清盘人职务及毁灭帐簿与文件
Js&.p9S2 appointed actuary 委任精算师
lf\^!E: appointed auditor 委任核数师；委任审计师
YH&q5W,KX appointed trustee 委任的受托人
NpxgF <G appointer 委任人
zJ_y"bt apportioned pro rata 按比例分摊
/@1pm/>ZaN apportionment 分配；分摊
hlfdmh? / Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=z4J[8bb apportionment formula 分摊方程式
V0G[f}tm' apportionment of estate duty 遗产税的分摊
F#~*j appraisal 估价；评估
!8Y A1 o appreciable growth 可观增长
30O7u3Zrb appreciable impact 显着影响
y@<&A~Cl^ appreciable increase 可观增长
buDz]ec
b appreciation 增值；升值
}/4),W@< appreciation against other currencies 相对其他货币升值
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=f%EjV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m%b# B>J,n appreciation tax 增值税
2|&SG3e+(I appropriation 拨款；拨用；拨付
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x6a@MiD appropriation account 拨款帐目
L^=G(op* Appropriation Bill 拨款法案
+~sqv?8 appropriation-in-aid system 补助拨款办法
6#Rco%07zI approved assets 核准资产
+$F,!rV-s approved basket stock 认可一篮子证券
B}J0 d approved budget 核准预算
8~F?%!X approved charitable donation 认可慈善捐款
e@1A_q@. approved charitable institution 认可慈善机构
HM#|&_gV approved currency 核准货币；认可货币
Z)f?X approved estimates 核准预算
!="8ok+ approved estimates of expenditure 核准开支预算
0lOR.}]q approved overseas insurer 核准海外保险人
Pj_*,L`mZ approved overseas trust company 核准海外信托公司
f`iDF+h<6 approved pooled investment fund 核准汇集投资基金
av _ +M;G approved provident fund scheme 认可公积金计划
G E? \Vm approved provision 核准拨款
/!N=@z) approved redeemable share 核准可赎回股份
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7LJm<g approved regional stock 认可地区性证券
nX\mCO4T approved retirement scheme 认可退休金计划
yq1 G6hw approved subordinated loan 核准附属贷款
o$Y#C{wC% arbitrage 套戥；套汇；套利
r s,'vV-2\ arbitrageur 套戥者；套汇者
q t6@]Y arbitrary amount 临时款项
{vT9I4d8 arrangement 措施；安排；协定
XM#nb$gl arrears 欠款
FN w]DJ] arrears of pay 欠付薪酬
a }iP +#; arrears of revenue 逾期未收税款；逾期未收的帐项
;%k C?Vzi articles of association 组织章程；组织细则；组织章程细则
TM|P wY Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`2]TPaWGh ascertainment of profit 确定利润
h6}rOchj "Asia Clear" “亚洲结算系统”
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3S5!(y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F%.UpV, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZUvc|5] Asian Development Fund [ADF] 亚洲发展基金
Xq<_r^ Asian dollar bond 亚洲美元债券
X4+H 8],) Asian dollar market 亚洲美元市场
c&Eva Asian dollar rate 亚洲美元利率
G&t|aY- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'ka$@,s : Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JcMl*k asked price 沽盘；喊价；索价；卖方报价
>UV}^OO assessable income 应评税入息
.*X= ["
F assessable loss 应评税亏损
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-q assessable profit 应评税利润
18p4]:L assessable value 应评税值
&C)97E assessed profit 估定利润
)3<>H!yG} assessed value 经评估价值
'4,IGxIq assessment 评税；评定；估价；评税单
{;6a_L@q;| assessment number 评税编号；估价编号
;]b W assessment of additional tax 补加税评税
B79~-,Yh assessment of performance 业绩评估；实绩评价
%; |dEY Assessor 评税主任
@=
= ) asset price bubbles 资产价格泡沫
zbGZ\ pz asset-backed securities 具资产保证的证券
H/.UD z assets accretion 资产增值
S <-5<Pg assets and liabilities 资产与负债
ZE=
Yn~XM assets betterment statement 资产递增表；资产改进表
`U|zNizO assets lending 实物放款；有抵押贷款
C\OZs%]At assets of the company passing on the death 死者去世时转移的公司资产
#k[Y(_ assets pledged as security for liabilities 用作负债抵押的资产
~ Nf|,{[(5 assets portfolio 资产投资组合
] EUQMyR assets price 资产价格
TtH!5{$s assets quality 资产质素
>yVp1Se assets realization 资产变现
%NTJih ` assets refinancing arrangement 资产再集资安排
MOay^{u assets securitization 资产证券化
h%NM%;"H/ assets situated outside Hong Kong 在香港以外地方的资产
W BA7G assets stripping 削减资产；拆卖资产
T LF'7ufq assets value 资产值
)heHERbJ assignee 承让人
g/\cN(X assignment 转让；转让书；转让契
ZLdIEBi= assignment of interest 权益转让
YpRhl(| assignment of letters patent and trade mark 专利证书及商标转让
#&fu"W+D96 assignment of property 物业转让；物业转让书
0 \s&;@xKk assignment right 转让权
cMoJHC,! assignor 转让人
wA)n ryXV associate 有联系的人；有关连人士；相联者；合伙人；联系人
2;J\Z=7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Bu+?N%CBi associate member 附属会员
Ta/ u&t4 associated body corporate 相联法人团体
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}1mRv associated company 相联公司；联属公司
7,8TMd1`M associated corporation 相联法团
}T AG7U* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pd & HC 公认会计师公会〔英国〕
i[ws%GfEv Association of Futures Exchange Brokers 香港期货经纪协会
N8x.D-=gG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
TIR Is1 association of underwriters 承保人组织
%DA`.Z9 # assumption of control 接管
b`,Sd.2=(' assurance 担保；保险；转易；转易书
;:+2.// assurance of interest 权益的转易
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1[1 at 19XX price 按一九ＸＸ年价格计算
; DVg[# at a discount 按赔价计算；按贴水价格计算；打折扣
@A(jo 32 at a premium 按溢价计算；按升水价格计算
v-^tj}jA at call 通知付款；按通知
rKd|s7l at constant market price 按固定市价计算
/L@6Ae at constant price 按固定价格计算
qDz[=6BF at cost 按成本计算
Kp1 F "! at current market price 按当时市价计算；按现时市价计算
j]]5&u/l at current price 按当时价格计算；按现时价格计算
Q&_#R(3j; at factor cost 按要素成本计算；按生产要素成本计算
IiE^HgM at money-of-the-day price 按付款当日价格计算
t)g %9 k^ at or better 按指定或较佳价位〔买卖指令〕
J& }1=s at par 按面值计算；平价
{XUSw8W' at sight 见票即付
v\qyDZ VV at the close 按收市盘
p~""1m01,D at the opening 按开市盘
s0/m qZ]s attestation 见证；见证条款
[p}~M-$V8Y at-the-money option 平价期权
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4Y*NtV7 attorney 受权人；受托代表人
Q~k|lTf attornment 新拥有人承认书
_x#y attributable profit 可归属利润
d6 -q" attributable share value 可归属股份价值
;l `Ufx Auckland Stock Exchange 奥克兰证券交易所
Y9vVi]4 auction 拍卖
+aPe)U<t auctioneer 拍卖商
5MZv!N audit 审计；核数
\u(G j]B#" Audit Commission 审计署
}J9 2 TV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?i\V^3S n$ 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〕
TcJJ"[0 audit review 帐目审查
8 ph1xQ' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m qUDve( audited account 审计帐目；经审计的帐目
h4MBw=Tz~ audited annual account 经审计的周年帐目
UX.rzYM&T audited balance sheet 经审计的资产负债表
E<0Mluk auditor 核数师；核数主任；审计师
5J&Gc;[p auditor's certificate 核数师证明书；审计师证明书
X*d!A
>s auditor's report 核数师报告；审计师报告
!W0 JT#0 Aussie bond 澳元债券
g 2'K3e?.% austerity budget 紧缩预算
U2vb&Qu/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\yxGE+~P Australia All Ordinaries Index 澳洲所有普通股票指数
r< LWiM l? Australian Dollar [AUD] 澳元
_FS #~z'j Australian Options Market 澳大利亚期权市场
QQ S "K
g Australian Securities Commission 澳洲证券事务监察委员会
7!m<d,]N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B4+u/hkbh? Australian Stock Exchange 澳大利亚证券交易所
u(? U[pe[ Austrian Schilling [ATS] 奥地利先令
\_(0V" authentication 认证；鉴证
[eTEK W] authority to purchase 委托购买证；委购书
/l3Oi@\
authorization 认可；核准；授权；授权书
Nl% 5O Bm authorization by direction 指示授权
Sz ')1< authorization by instruction 指令授权
2 e3AmR@* authorization by warrant 令状授权
b'R]DS{8 authorization of unit trust 单位信托的认可
BePb8
k< y authorized agent 指定代理人
48G^$ T{ authorized capital 法定资本
r ;H#cMj authorized clerk 出市员
CD^@*jH9" authorized dealer 认可交易商
p?P.BU\CR authorized financial institution 认可财务机构
!O'p{dj][ authorized fund 认可基金
Xq ew~R^MP authorized fund house 获授权的基金公司；认可基金公司
v Mn$lT@ authorized institution 认可机构
{BaPK&x, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8. +f@wv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j>v8i
bS( authorized insurer 获授权保险人；获认可承保人
4mX]JH`UTe authorized investment 特准投资项目
cSG(kFQ authorized person 获授权人
8(S|=c R authorized representative 获授权代表
"e>9R' y authorized share capital 法定股本
bS 55/M w automated quotation system 自动报价系统
EKsOj&ZiJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y( K`3? A 自动交易系统〔香港期货交易所有限公司〕
78?{;iNv automatic adjustment mechanism 自动调整机制
7M?Sndp$ automatic adjustment system 自动调整系统
@ j%@Z Automatic Clearing House 自动票据交换所
+G7[(Wz(z automatic exchange rates accumulation system 自动化汇率累集系统
,5 3`t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H&k&mRi automatic teller machine [ATM] 自动柜员机
1UB.2}/: autopay 自动转帐
92b}N|u available assets 可用资产
)2Y]A^ Y available fiscal reserve 现存财政储备
XQ}7.u! available profit 可用利润
G[OJ < px Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
la$%%@0/ average 平均；平均数；海损
&/otoAr( average basic salary 平均基本薪金
S'@Ok=FSy average consumer expenditure 平均消费开支；一般消费开支
&Fk|"f+ average cost 平均成本
mfDt_Iq average cost of land production 增辟土地平均成本
{\LLiU}MJC average daily turnover 平均每日成交额
^ ~Tn[w W_ average daily wage rate 平均每日工资率
{sq:vu@NC average expenditure pattern 平均开支模式
I;, n|o average growth rate 平均增长率
9c{ ~$zJW average net fixed assets 固定资产平均净值
, BZ(-M average of relatives 相对价格平均数
k%s,(2)30 average price 平均价格
65mfq&"P ? average propensity to consume 平均消费倾向；一般消费倾向
Wm)I d_ average propensity to save 平均储蓄倾向；一般储蓄倾向
v9t'CMU average rate 平均率
>.XXB
5a average revenue 平均收入；平均收益
<l+hcYam average stock 平均库存；平均存货
- | =) average yearly rent 平均年租
N\CHIsVm> avoidance of double taxation 避免双重课税
;2sP3!* avoidance of tax 避税
