A:
9]F&Fz/G A share Ａ股；甲类股份
pnA]@F W abatement of tax 减税；减扣免税额
5Kw?SRFH/ ABN AMRO Bank N.V. 荷兰银行
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wA{]gK above-the-line expenditure 线上项目支出；经常预算支出
m',_k Y3
above-the-line receipt 线上项目收入；经常预算收入
}.$ B1%2 ABSA Asia Limited 南非联合亚洲有限公司
Lr\ B absolute change 绝对数值变更
E)_!Hi0<s absolute expenditure 实际开支
!g&B)0u]* absolute guideline figure 绝对准则数字
Y& Lk4 absolute interest 绝对权益
WfbNar[ absolute order of discharge 绝对破产解除令
W>| b98NPu absolute profit margin 绝对利润幅度
t02"v4_i absolute value 实值；绝对值
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{3r9 absolutely vested interest 绝对既得权益
gc CYXPZp absorbed cost 已吸收成本；已分摊成本
x[>_I1TJ absorption 吸收；分摊；合并
k`~br249 absorption rate 吸收率；摊配率；分摊率
b oOw
K? ACB Finance Limited 亚洲商业财务有限公司
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fyERa\rb acceptable form of reciprocity 合理的互惠条件
c3!|h1h/v acceptable rate 适当利率；适当汇率
^$,kTU'= acceptance agreement 承兑协议
S yVbCj acceptance for honour 参加承兑
LLHOWD C(2 acceptor 承兑人；接受人；受票人
;)]zv\fC acceptor for honour 参加承兑人
4qz{ D"M accident insurance 意外保险
.z>." ` Accident Insurance Association of Hong Kong 香港意外保险公会
WAa1H60VkS accident insurance scheme 意外保险计划
w @ylRq accident year basis 意外年度基准
kJeOlO[ accommodation 通融；贷款
s]%! accommodation bill 通融票据；空头票据
Qn3+bF4 accommodation party 汇票代发人
FC(cX PX} account balance 帐户余额；帐户结余
R Mt vEa account book 帐簿
Ng39D#_) account collected in advance 预收款项
h_G7T1;L account current book 往来帐簿
(dip Ks?K account of after-acquired property 事后取得的财产报告
, h`D(,?X account of defaulter 拖欠帐目
t RyGxqiG account payable 应付帐款
6Vzc:8o> account payee only [A/C payee only] 只可转帐；存入收款人帐户
2,Dc ]oj account receivable 应收帐款
/"{ ,m! account receivable report 应收帐款报表
EF=D}"E6pO account statement 结单；帐单；会计财务报表
: RO:k|g account title 帐户名称；会计科目
?E_p ,#9j) accountant's report 会计师报告
RTY4%6]O Accountant's Report Rules 会计师报告规则
KJC9^BAr accounting and auditing procedure 会计与审计程序；会计与核数程序
_po 4(U& Accounting Arrangements 《会计安排》
L "I HyUW accounting basis 会计基础
0fK|}mm ZA accounting by Official Receiver 破产管理署署长呈交的帐目
I^Jp
)k*z Accounting Circular 《会计通告》
GXK?7S0H accounting class 会计类别
&&S4x accounting date 记帐日期；会计结算日期
eRy'N|' accounting for money 款项核算
GWZXRUc Accounting Officer 会计主任
^k< $N accounting period 会计报告期；会计期
1p<?S}zg@ accounting policy 会计政策；会计方针
:tG".z accounting practice 会计惯例
K y 2xWd8 accounting principle 会计准则
gq1Y]t|4F accounting record 会计记录
1WN93 SQ= accounting report 会计报告
L Hz<=]?@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W}_}<rlF Accounting Society of China 中国会计学会
HU+H0S~g accounting statement 会计报表
_rJ SkZO accounting system 会计制度；会计系统
Z_~DTO2Qg accounting transaction 会计事项；帐务交易
FEmlC,% accounting treatment 会计处理
gj;G :;1m accounting year 会计年度
uWj-tzu accretion 增值；添加
76r
s)J[*w accrual 应计项目；应累算数目
F_ Cz accrual basis 应计制；权责发生制
_-\{kJ accrual basis accounting 应计制会计；权责发生制会计
&LQab>{*K accrue 应累算；应计
{$:13AnK accrued benefit 应累算利益
"FIx^ accrued charges 应计费用
Ph{+uI accrued cumulative preference share dividend 应累算的累积优先股股息
$rYu4^ accrued expenses 应累算费用
m8^2k2 accrued interest payable 应付利息；应计未付利息
H=RV M accrued interest receivable 应收利息；应计未收利息
&D w ~Jq| accrued right 累算权益
]~Qk g+>'& accruing profit 应累算的利润
/iuNdh accumulated fiscal reserve 累积财政储备
GZX!iT accumulated profit 累积利润；滚存溢利
~(]DNXB8I` accumulated reserve 累积储备
,ToEK Id accumulation of surplus income 累积收益盈余
8HA=O ?Cg acquired assets 既得资产
j5^b~F% acquisition 收购；购置；取得
M':.b+xN acquisition cost 购置成本
ZSt
ww{Z acquisition expenses 购置费用
!I/kz }N@ acquisition of 100% interest 收购全部股权
v >!}cB /6 acquisition of control 取得控制权
ClZyQ=UAD acquisition of fixed assets 购置固定资产
ppP?1Il`kb acquisition of shell “买壳”
"TJ^Z! acquisition price 收购价
If Cqezd act of God 天灾
o:\a acting partner 执事合伙人
O^% ace1 active market 买卖活跃的市场；交投畅旺的市场；旺市
/k"P4\P`+Q active partner 积极参与的合伙人
K!gFD active trading 交投活跃
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)4.vO actual circulation 实际流通
-- FtFo actual cost 实际成本
,peE' actual expenditure 实际开支；实际支出
Bys|i 0tb- actual income 实际入息；实际收入；实际收益
p' } %pAY actual market 现货市场
4344PBj actual price 现货价；实际价格
@cGql=t actual profit 实际利润
bM3e7olWS actual quotation 实盘；实际价位；实际报价
AR3=G>hO, actual year basis 按实际年度计算
L"/ato actuals 实货
e,UgTxZ actuarial investigation 精算调查
^D[ ;JV actuarial principle 精算原则
k>hZ actuarial report 精算师报告
k8V0-.UL} Actuarial Society of Hong Kong 香港精算学会
Wh_c<E}& actuarial valuation 精算师估值
CI'5JOqP actuary 精算师
E/;YhFb[ ad referendum agreement 暂定协议；有待覆核的协定
^
s4| ad valorem duty 从价税；按值征税
>C3 9`1 ad valorem duty system 从价税制
[1CxMk~"[ ad valorem fee 从价费
.utL/1Ej ad valorem tariff 从价关税
)^sfEYoA additional allowance 额外免税额
\ y",Qq? additional amount for unexpired risk 未过期风险的额外款额
oP
0j>i,"& additional assessable profit 补加应评税利润
)~( _[=' additional assessment 补加评税
yqI|BF` additional commitment 额外承担
~A4WuA additional commitment vote 额外承担拨款
0eP~F2<bC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ev
> 9 P additional dependent parent allowance 供养父母额外免税额
B ;$8< additional provision 额外拨款
&,7(Wab additional stamp duty 附加印花税
m
0PF"( additional tax 补加税罚款；补加税款
oX ,M;;Yq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i`L66uV adjudged bankrupt 被裁定破产
{rLOAewr adjudicated bankrupt 裁定破产人
;A!i V | adjudication fee 裁定费；评定印花税额手续费；评估契据费
*2;3~8Y adjudication of bankruptcy 裁定破产；宣告破产
L 3@wdC ~0 adjudication of insolvency 裁定无力偿还债务
c= u ORt> adjusted actual 经调整的实数；调整后的实数
heA\6W:u& adjusted current assets 经调整的流动资产；调整后的流动资产
jqedHn x adjusted figure 经调整的数字；调整后的数额
a! ]%@A6p adjusted liabilities 经调整的负债；调整后的负债
7yl' !uz)9 adjusted loss 经调整的亏损；调整后的亏损
92Iv'(1ba adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"O
"@HVF@ adjusted profit 经调整的利润；调整后的利润
-',Y; 0b% adjusted surplus 经调整的盈余额；调整后的盈余额
h %S#+t(Bf adjusted value 经调整的价值；调整后的价值
-wRzMT19MG adjustment 调整；修订；理算〔保险〕
d*HAKXd&:j adjustment centre 调剂中心
JH#+E04# adjustment lag 调整过程的时间差距；调整时差
k<H&4Z)d9 adjustment mechanism 调整机制
@("AkYPj adjustment of loss 亏损调整
l !v#6#iq adjustment process 调整过程；调整程序
v^ G5
N)F adjustment range 调整幅度
?V sZo6Z" administered exchange rate 受管制汇率
+%v4Ci"%y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;7>--_?= administration expenses 行政费用
S(l^TF administration fee 手续费；行政费
WcFZRy-erc administration in bankruptcy 破产管理
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+ 7ve[z administration order 遗产管理令
6I0MJpLW administrator 管理人；遗产管理人
g*M3;G
administrator of the estate 遗产管理人
O~VUViS6$ admission of debt 债项承认书
% BKTN@;7 admission of proof 接纳债权证明
> w2u advance 放贷款项；垫付款项；预支款项；预付款项
5H5Kt9DoW advance account 暂支帐目；预付款帐户
d M$S|, H advance compensation 预付补偿金
&tIm advance from shareholder 股东垫款
QNFrkel advance pending reimbursement 预支以待日后付还
VuW19-G advanced economy 先进经济体系
n3\vq3^? advancement 预付；预付财产
v cH DFi advances warrant 垫款令
dX=^>9hN/ advancing 贷出
qFk(UazN adverse balance 逆差
is$d<Y&F adverse exchange 逆汇
JnDR(s4(E advertisement addressed to shareholders 在报章刊登的致股东通告
add-]2` advice for collection 托收通知书
L6.R?4B advice of drawing 提款通知书；汇票通知书
/ o2eKx advice of payment 付款通知
."O(Ig [ Advisory Committee [Securities and Futures Commission]
a\MJbB Xv 谘询委员会〔证券及期货事务监察委员会〕
)Be;Zw.| Advisory Committee on Diversification 经济多元化谘询委员会
\Y$NGB=2[ affidavit 誓章；遗产申报誓章
):@B1 yR affidavit of no receipt 述明无收款的誓章
psVRdluS affiliate 联号；联营公司；附属公司
1rC'sfz affiliated company 附属公司；联号；联营公司
76/%Py| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
, +^db) affordability 负担能力
x!+ a,+G African Development Bank [AfDB] 非洲开发银行
-j,o:ng0 after-acquired property 事后取得的财产
}1wuH after-hours dealing 市后交易
I_rVeMw= after-tax profit 税后盈利；税后利润；税后溢利
Fz% n!d agency agreement 代理协议
_?"J.i agency expenses 代理机构的开支
yrX]w3kr% agency fee 代理费
Lsdu:+- Agency Law 《代理法》
j>iM(8`t1 agent 代理人；承销人
T5h[{J^ agent of company 公司代理人
=Sq7U^(> agent's fee 代理人费；经纪费
y8@!2O4 aggregate 总计；总数；总体数字
sBwgl9 aggregate amount 总款额；总额
Ih0GzyU*4 aggregate assets and liabilities 总体资产与负债
^8iy( aggregate at constant price 按固定价格计算的总体数字
ITV}f# aggregate demand 总需求
hGeRM4zVZZ aggregate gross position 总持仓量
eu =2a> aggregate limit 总限额
K2QD&!4/T2 aggregate of salaries tax 合计薪俸税
By9/tB aggregate performance 总体表现；总体业绩
`*a ,8M% aggregate supply 总体供应
i]v!o$7 aggregate surplus 总盈余
.uP$ M(?j aggregate total 整体总额
o&zV8DE_v aggregate value 总值；合计价值
OZ6%AUot aggregated basis 合计基准
z$NLFJvy_- aggregated net chargeable income 合计应课税入息实额
tj3p71% aggregation 合并计算；合计；总和
BG"6 jQh aggregation of incomes of husband and wife 夫妇入息合并计算
EA\~m*k aggregation of property 财产的总和
79v&6Io agio 差价；贴水
K5$ y 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》
!FO)||'[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sIpK@BQ' 《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》
3A5" % Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;g9+*$Gw 《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》
;#due Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|*b8-a8< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lQzrf"N' agreement for a settlement 授产协议
62"ND+D4 agreement for assignment 转让协议
@ ."R9s agreement for sale 售卖协议；买卖协议
/% )J+K) agreement for sale and purchase 买卖协议
~V Kw%WK agreement for the payment of interest 支付利息协议
`PL!>oa(8 agreement for the repayment of money 还款协议
.1@5*xQ5O agreement of reinsurance 再保险协议
KR*/ye G!E Agricultural Bank of China 中国农业银行
" O4Z).5q3 air passenger departure tax 飞机乘客离境税
JF7T1T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-[ =`bHo airport tax 机场税
X:A\{^ ~ alcohol duty 酒精税
> nxtQ alienation 让与；让渡；转让
d={}a,3? alimony 生活费；赡养费
7"NUof?i All Ordinaries Index [AOI] 所有普通股指数
^6`U0|5mRX all risks 全险；综合险
l},%g%}iMU All Sales Record for Stock Market 《股票市场成交报告》
p82qF zq# Allied Capital Resources Limited 新联财务有限公司
i=ba=-"Mt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]O[f#lG allocation letter 拨款信件
sYz:(hZS allocation of fund 分配款项；预留款项
xASj w? allocation of profit 利润分配；溢利分配
xiI!_0' allocation warrant 拨款令
(.c?)_G, allotment 分配；配股
yVL~SH| allotment notice 股份配售通知；配股通知
[;(| ^ 0 allotment of shares 股份分配
?@nu]~ allowable 可获宽免；免税的
*VH1(E`hl allowable business loss 可扣除的营业亏损
e\89;) allowable expenses 可扣税的支出
Q_dFZ allowance 免税额；津贴；备抵；准备金
+#W5Qb}VR allowance for debts 债项的免税额
AA66^/t allowance for depreciation by wear and tear 耗损折旧免税额
p7*\]HyE) allowance for funeral expenses 殡殓费的免税额
&"BKue~q@p allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,FTF@h-Cs allowance for repairs and outgoings 修葺及支出方面的免税额
*/1z =
allowance to debtor 给债务人的津贴
&~j"3G;e alteration of capital 资本更改
U+K_eEI0_I alternate trustee 候补受托人
* .e^s3q$ amalgamation 合并
dG| iA] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=X`/.:%|[ ambit of charges 征税范围；收费范围
/<})+=>6f amended valuation 经修订的估值
Zy'bX* s| American Commodities Exchange 美国商品交易所
~&pk</D l American Express Bank Limited 美国运通银行
GcKJpI\sB American Stock Exchange 美国证券交易所
eaI&DP amortization 摊销
*}?^)z7w amount due from banks 存放银行同业的款项
MV/JZ;55 amount due from banks abroad 存放海外银行同业的款项
.JzO f[g5 amount due from holding companies 控股公司欠款
np ~oF amount due from local banks 存放本港银行同业的款项
%spR7J\"/ amount due to banks 银行同业的存款
a^2?W amount due to banks abroad 海外银行同业的存款
\^+sgg{ amount due to holding companies 控股公司存款
Rzb] mM amount due to local banks 本港银行同业的存款
S4 Rv 6{r: amount due to outport banks 外埠银行同业的存款
(]ORB0kl amount for note issue 发行纸币的款额
zn M"P|A amount of bond 担保契据的款额
S\C amount of consideration 代价款额
A%9"7]:
amount of contribution 供款数额
6)TFb, amount of indebtedness 负债款额
V3jx{BXs2 amount of principal of the loan 贷款本金额
A81kb amount of rates chargeable 应征差饷数额
xTe?* amount of share capital 股本额
Q>.-u6(& amount of sums assured 承保款额
Y4 i-Pp? amount of variation 变动幅度
4[6A~iC_ amount of vote 拨款数额
'\9A78NV{; amount payable 应付款额
$r d A0%; amount receivable 应收款额
`Z{7Ut^) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MZ{)`7acR\ analysis 分析
z_zr3XR9 ancillary risk 附属风险
4Ld0AApncy annual account 周年帐目；周年帐目报表；年度决算；年结
5L4~7/kj annual accounting date 年结日期
SO}Hc;Q1 ` annual allowance 每年免税额；年积金；年度津贴；年津
bSmRo annual balance 年度余额
?vZ& CB annual disposable income 每年可动用收入
oV*3Me c annual estimates 周年预算
X }^,g annual fee 年费
@]A4 { annual general meeting 周年大会
j"c"sF\q annual growth rate 年增率；每年增长率
r`"
? K]rI annual long-term supplement 长期个案每年补助金
b2Ct^`|M5 annual pensionable emolument 可供计算退休金的年薪
kc Q
|Z g annual report 年报
r:u5+A Annual Report on the Consumer Price Index 《消费物价指数年报》
JK_sl>v.7 annual return 周年报表；周年申报表；每年报税表格
nOOA5Gz Annual Return Rules 《周年报表规则》
-8-Aqh8| annual review of consumer prices 每年消费物价回顾
GwpJxiFgk annual roll-forward basis 逐年延展方式
0.?|%;^ib annual salary 年薪
FO*Py)/rX annual statement 年度报表；年度决算表
Nf3L 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
0B D3~L v annuitant 年金受益人
G $?VYC8; annuity 年金
d(h`bOjI annuity contract 年金合约
+ ('jqbV annuity on human life 人寿年金
JK,k@RE y] antecedent debt 先前的债项
Jei W
z1t ante-dated cheque 倒填日期支票
?p/i}28=y anticipated expenditure 预期开支
@$Y`I{Xf anticipated net profit 预期纯利
pO"V9[p] anticipated revenue 预期收入
wKwi reOs anti-inflation measure 反通货膨胀措施
'*22j ] anti-inflationary stance 反通货膨胀立场
rQ/S|gG apparent deficit 表面赤字
S9mj/GpL3 apparent financial solvency 表面偿债能力
e\ /Lcng apparent partner 表面合伙人
6tP^_9njy application for personal assessment 个人入息课税申请书
rNZN}g application of fund 资金应用
J 7S application to release as liquidator and to destruct the books of accounts and documents
+f|u5c 申请免除清盘人职务及毁灭帐簿与文件
+`\C_i- appointed actuary 委任精算师
8on2 BC2 appointed auditor 委任核数师；委任审计师
p7 |~x@q+ appointed trustee 委任的受托人
:U?Kwv8 s appointer 委任人
Q~uj:A]n< apportioned pro rata 按比例分摊
G:f]z;Xdp apportionment 分配；分摊
o-/Xa[yC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9!PJLI=D apportionment formula 分摊方程式
l ^&#fz apportionment of estate duty 遗产税的分摊
V7 c7(G appraisal 估价；评估
z )k\p'0" appreciable growth 可观增长
i5|!M IY appreciable impact 显着影响
2TY|)ltsF appreciable increase 可观增长
K47W7zR appreciation 增值；升值
5&6S["lt appreciation against other currencies 相对其他货币升值
kIM* K%L} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#Ey!?Z appreciation tax 增值税
7j{SCE; appropriation 拨款；拨用；拨付
J}lBK P:-* appropriation account 拨款帐目
Z5\ u9E"] Appropriation Bill 拨款法案
7+@:wX\ appropriation-in-aid system 补助拨款办法
^cd+W? approved assets 核准资产
4 K:p approved basket stock 认可一篮子证券
@TsOc 0?- approved budget 核准预算
}F** !%4d approved charitable donation 认可慈善捐款
_aq3G9C_ approved charitable institution 认可慈善机构
Q-(t w h approved currency 核准货币；认可货币
Pr/K5aJeg approved estimates 核准预算
-cEjB%Neo approved estimates of expenditure 核准开支预算
$--W,ov5j approved overseas insurer 核准海外保险人
4R@3jGXb8q approved overseas trust company 核准海外信托公司
`2 Vc*R approved pooled investment fund 核准汇集投资基金
%J7 ;b<}To approved provident fund scheme 认可公积金计划
H7*/ approved provision 核准拨款
a+IU<O-J? approved redeemable share 核准可赎回股份
#O q fyY! approved regional stock 认可地区性证券
d :W h0 y} approved retirement scheme 认可退休金计划
@ScH"I];uA approved subordinated loan 核准附属贷款
Id|38 arbitrage 套戥；套汇；套利
<SOC arbitrageur 套戥者；套汇者
7>v1w:cC] arbitrary amount 临时款项
{dhG SM7 arrangement 措施；安排；协定
r6QNs1f~. arrears 欠款
#%Uk}5;- arrears of pay 欠付薪酬
!3}vl
Y1 arrears of revenue 逾期未收税款；逾期未收的帐项
O0c#-K.f articles of association 组织章程；组织细则；组织章程细则
3\G&fb|?}R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V # =o< ascertainment of profit 确定利润
&.;t dT7 "Asia Clear" “亚洲结算系统”
A)&OR]0[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[{ -
Oy#T< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}n oI2.-# Asian Development Fund [ADF] 亚洲发展基金
U C3? XoT\ Asian dollar bond 亚洲美元债券
WTZ P}p1 Asian dollar market 亚洲美元市场
j;)U5X Asian dollar rate 亚洲美元利率
d o C8! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>kd &>)9v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O8r9& Nv asked price 沽盘；喊价；索价；卖方报价
w SBDJvI assessable income 应评税入息
v 4D F
#O assessable loss 应评税亏损
c{7!:hi`x assessable profit 应评税利润
%5NfF65' assessable value 应评税值
TnCN2#BO assessed profit 估定利润
CFkM}`v0 assessed value 经评估价值
;}ileL Tl assessment 评税；评定；估价；评税单
O3PE
w4yA assessment number 评税编号；估价编号
2D,9$ 0k_] assessment of additional tax 补加税评税
FhHcS>]:. assessment of performance 业绩评估；实绩评价
V)oUSHillH Assessor 评税主任
98x]x:mgI_ asset price bubbles 资产价格泡沫
c 7E=1*C< asset-backed securities 具资产保证的证券
Z>{3 t/` assets accretion 资产增值
7ae8nZ3& assets and liabilities 资产与负债
t[Xx LG* assets betterment statement 资产递增表；资产改进表
]]J2#mN:n assets lending 实物放款；有抵押贷款
ehPrxIyC assets of the company passing on the death 死者去世时转移的公司资产
eI/9uR% assets pledged as security for liabilities 用作负债抵押的资产
Jo1n>Mo-j assets portfolio 资产投资组合
X~T"n<:a> assets price 资产价格
%c*azo. assets quality 资产质素
M`- .0 assets realization 资产变现
cF7I assets refinancing arrangement 资产再集资安排
m\)z& hv<r assets securitization 资产证券化
D4?5 % s assets situated outside Hong Kong 在香港以外地方的资产
"} Of f assets stripping 削减资产；拆卖资产
CD;C z*c assets value 资产值
KW ]/ u assignee 承让人
4#{i assignment 转让；转让书；转让契
dd@qk`Zl&A assignment of interest 权益转让
!U/iY%NE assignment of letters patent and trade mark 专利证书及商标转让
]g2Y /\)a assignment of property 物业转让；物业转让书
]'3e#Cqeh assignment right 转让权
E9!u|&$S assignor 转让人
J] ^)vxm3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ph'*s{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D BI[OG9 associate member 附属会员
`BG{\3> associated body corporate 相联法人团体
JBo/<W#| associated company 相联公司；联属公司
rhG HR5
g associated corporation 相联法团
|[7xTD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,b%T[s7 公认会计师公会〔英国〕
>gtKyn] Association of Futures Exchange Brokers 香港期货经纪协会
KWq7M8mq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nlQ<Aa-% association of underwriters 承保人组织
eQbDs_ assumption of control 接管
/p+ (_ Y assurance 担保；保险；转易；转易书
Mhc!v, D$ assurance of interest 权益的转易
~ pWbD~aeg at 19XX price 按一九ＸＸ年价格计算
QqA~y$'ut at a discount 按赔价计算；按贴水价格计算；打折扣
"T|%F D&[ at a premium 按溢价计算；按升水价格计算
!/^i\)j>]( at call 通知付款；按通知
*,A?lX,9A at constant market price 按固定市价计算
dlsVE~_G at constant price 按固定价格计算
E5(\/;[*` at cost 按成本计算
q{gt2OWqX at current market price 按当时市价计算；按现时市价计算
z=J%-Hq> at current price 按当时价格计算；按现时价格计算
=\GuIH2 at factor cost 按要素成本计算；按生产要素成本计算
0!!b(X( at money-of-the-day price 按付款当日价格计算
(vMC.y5 at or better 按指定或较佳价位〔买卖指令〕
wg\*Ff Qn at par 按面值计算；平价
yJkERiJV at sight 见票即付
RsIR}.* at the close 按收市盘
<2Lc y&w_M at the opening 按开市盘
Bvj-LT=) attestation 见证；见证条款
{%.FIw k at-the-money option 平价期权
f0] 8/) attorney 受权人；受托代表人
_C$JO attornment 新拥有人承认书
sS/#)/B attributable profit 可归属利润
Rd7Xs
attributable share value 可归属股份价值
,iY/\
U'' Auckland Stock Exchange 奥克兰证券交易所
@5+ JXD auction 拍卖
]:m>pI*z. auctioneer 拍卖商
d~1Nct$: audit 审计；核数
pCS2sq8RC Audit Commission 审计署
6m"_=.k% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%T4htZa 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〕
b1Bu5%bt,: audit review 帐目审查
b0|q@!z> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i>#[*.|P audited account 审计帐目；经审计的帐目
qfE>N?/ audited annual account 经审计的周年帐目
=LEKFXqM audited balance sheet 经审计的资产负债表
!g{9]"Z1T auditor 核数师；核数主任；审计师
f|G,pDL x auditor's certificate 核数师证明书；审计师证明书
@| ! 9~F auditor's report 核数师报告；审计师报告
FjYi h> Aussie bond 澳元债券
%y ;E1pva austerity budget 紧缩预算
(jv!q@@2C. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'~Uo+<v$w Australia All Ordinaries Index 澳洲所有普通股票指数
3)ac
Australian Dollar [AUD] 澳元
Z".m EF-b Australian Options Market 澳大利亚期权市场
!mLQdkTE Australian Securities Commission 澳洲证券事务监察委员会
`oQ)qa_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V~ph1Boz2 Australian Stock Exchange 澳大利亚证券交易所
}GX[N\$N Austrian Schilling [ATS] 奥地利先令
SA@M J>Z authentication 认证；鉴证
02OL-bv}HS authority to purchase 委托购买证；委购书
_ _< u!;f authorization 认可；核准；授权；授权书
4X,fb` authorization by direction 指示授权
2 gLa4B- authorization by instruction 指令授权
&(a#I]`9M authorization by warrant 令状授权
+^1E0@b% authorization of unit trust 单位信托的认可
6yEYX'_ authorized agent 指定代理人
(%*CfR:> authorized capital 法定资本
v3SH+Ej4 authorized clerk 出市员
Mr'P0^^ authorized dealer 认可交易商
/Ud<4j- authorized financial institution 认可财务机构
LnZzY0 authorized fund 认可基金
qd\5S*Z1 authorized fund house 获授权的基金公司；认可基金公司
Cj^:8 ?% authorized institution 认可机构
) vVt{g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ln/6]CMl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>Hb>wlYR authorized insurer 获授权保险人；获认可承保人
<8#Q5 authorized investment 特准投资项目
IH|PdVNtg authorized person 获授权人
)QS4Z{)U authorized representative 获授权代表
uJ ;7] authorized share capital 法定股本
AY{#!RtV automated quotation system 自动报价系统
wT/TQEgz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*opf~B_e 自动交易系统〔香港期货交易所有限公司〕
J!r,ktO^U? automatic adjustment mechanism 自动调整机制
ivL }\~L automatic adjustment system 自动调整系统
5y ]1 v Automatic Clearing House 自动票据交换所
vowU +Y automatic exchange rates accumulation system 自动化汇率累集系统
y+D 3(Bsn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2 D|2/ >[ automatic teller machine [ATM] 自动柜员机
Omy4Rkj8bh autopay 自动转帐
b=[ gK|fu available assets 可用资产
m>dZ n available fiscal reserve 现存财政储备
Sj?u^L8es} available profit 可用利润
`tZu~
n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bH+x `]{A average 平均；平均数；海损
i
oCoFj average basic salary 平均基本薪金
Fr{u=0 X average consumer expenditure 平均消费开支；一般消费开支
P&PPX#% average cost 平均成本
{;.q?mj average cost of land production 增辟土地平均成本
).aQ}G wx^ average daily turnover 平均每日成交额
h_Ky2IB$ average daily wage rate 平均每日工资率
90JD`Nz average expenditure pattern 平均开支模式
+oKp>- average growth rate 平均增长率
Fe8JsB- average net fixed assets 固定资产平均净值
EX^}#|e*h average of relatives 相对价格平均数
];BGJ5^j average price 平均价格
01v7_* 'R average propensity to consume 平均消费倾向；一般消费倾向
|X&.+RI average propensity to save 平均储蓄倾向；一般储蓄倾向
hT :+x3 average rate 平均率
o!.\+ [ average revenue 平均收入；平均收益
Wr3j8"f/ average stock 平均库存；平均存货
fBCW/<Z average yearly rent 平均年租
N[e QT avoidance of double taxation 避免双重课税
OU)~
02|\ avoidance of tax 避税
