A:
Qo ~|[]GE A share Ａ股；甲类股份
;-AC}jG abatement of tax 减税；减扣免税额
es^@C9 qt ABN AMRO Bank N.V. 荷兰银行
74r$)\q above-the-line expenditure 线上项目支出；经常预算支出
F rC) 2wX above-the-line receipt 线上项目收入；经常预算收入
P W_"JZ ABSA Asia Limited 南非联合亚洲有限公司
`gAW5 i-z5 absolute change 绝对数值变更
Z`<5SHQd absolute expenditure 实际开支
7epi l absolute guideline figure 绝对准则数字
t0_4 jV t absolute interest 绝对权益
$p |Im, absolute order of discharge 绝对破产解除令
^Na3VP absolute profit margin 绝对利润幅度
M}e}3w absolute value 实值；绝对值
'*B%&QC - absolutely vested interest 绝对既得权益
ON9L+"vqv0 absorbed cost 已吸收成本；已分摊成本
0^vz /y1c absorption 吸收；分摊；合并
@jCMQYR absorption rate 吸收率；摊配率；分摊率
3i1TBhs6 ACB Finance Limited 亚洲商业财务有限公司
Ae\: {[c_D acceptable form of reciprocity 合理的互惠条件
6WX?Xc]$3 acceptable rate 适当利率；适当汇率
& =]!8z= acceptance agreement 承兑协议
:nOI|\ rC acceptance for honour 参加承兑
"5204I acceptor 承兑人；接受人；受票人
-tIy e{ acceptor for honour 参加承兑人
]nNn"_qh accident insurance 意外保险
21O@yNpS$ Accident Insurance Association of Hong Kong 香港意外保险公会
2HO2 accident insurance scheme 意外保险计划
,rV;T";r accident year basis 意外年度基准
}9kn;rb$g accommodation 通融；贷款
>n3ig~0d accommodation bill 通融票据；空头票据
nC(Lr,( accommodation party 汇票代发人
2@W`OW Njm account balance 帐户余额；帐户结余
y+p"5 s" account book 帐簿
dVg'v7G&V( account collected in advance 预收款项
Ma4eu8
account current book 往来帐簿
vi.INe account of after-acquired property 事后取得的财产报告
R^B8** N account of defaulter 拖欠帐目
g:Q:cSg< account payable 应付帐款
{n&GZG"f account payee only [A/C payee only] 只可转帐；存入收款人帐户
Id1de >:; account receivable 应收帐款
U1 `pY:P account receivable report 应收帐款报表
MOPHu
O{^ account statement 结单；帐单；会计财务报表
~)F _FS account title 帐户名称；会计科目
M@JW/~ p ' accountant's report 会计师报告
nDcH;_<;9a Accountant's Report Rules 会计师报告规则
n-g#nE c: accounting and auditing procedure 会计与审计程序；会计与核数程序
_Wq;bKG Accounting Arrangements 《会计安排》
31\mF\{V accounting basis 会计基础
Z;S)GU G^ accounting by Official Receiver 破产管理署署长呈交的帐目
G5%k.IRz Accounting Circular 《会计通告》
_0BQnzC= accounting class 会计类别
2}XxRJ0
accounting date 记帐日期；会计结算日期
#"8 'y accounting for money 款项核算
\H& ; .??W Accounting Officer 会计主任
E@E P9X
> accounting period 会计报告期；会计期
&c} 2[= accounting policy 会计政策；会计方针
PjofW%7F accounting practice 会计惯例
I@5$ <SN accounting principle 会计准则
YC$>D? FW accounting record 会计记录
=d+`xN * accounting report 会计报告
0"Euf41 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;66{S'*[ Accounting Society of China 中国会计学会
3-oKY*jO accounting statement 会计报表
Vju/+ accounting system 会计制度；会计系统
e,Z[Nox accounting transaction 会计事项；帐务交易
zJ$U5r/u accounting treatment 会计处理
M N (o accounting year 会计年度
6VS_L@ accretion 增值；添加
LcT;7yv accrual 应计项目；应累算数目
F|cli
< accrual basis 应计制；权责发生制
cY Qm8TR< accrual basis accounting 应计制会计；权责发生制会计
/E3~z0 accrue 应累算；应计
'y5H%I! accrued benefit 应累算利益
2'@D0L accrued charges 应计费用
'
9%iHx-< accrued cumulative preference share dividend 应累算的累积优先股股息
}u8g7 Nj accrued expenses 应累算费用
7nB X@ Uo accrued interest payable 应付利息；应计未付利息
-p%cw0*Y]C accrued interest receivable 应收利息；应计未收利息
=v0w\(
?N accrued right 累算权益
_Fn`G .r< accruing profit 应累算的利润
tt
CC]
Q accumulated fiscal reserve 累积财政储备
r&ys?@+G accumulated profit 累积利润；滚存溢利
VoQhzp6& accumulated reserve 累积储备
ty:{e]e accumulation of surplus income 累积收益盈余
=f23lA acquired assets 既得资产
JNT|h zV acquisition 收购；购置；取得
F@HJ3O9 acquisition cost 购置成本
|tU wlc> acquisition expenses 购置费用
rxs:) # ?A acquisition of 100% interest 收购全部股权
f3 imkZ( acquisition of control 取得控制权
6oFA=CjU{ acquisition of fixed assets 购置固定资产
oIQ$98 M acquisition of shell “买壳”
#2 lvRJB acquisition price 收购价
GHo
mk##0E act of God 天灾
u/Nc X acting partner 执事合伙人
B~M6l7^? active market 买卖活跃的市场；交投畅旺的市场；旺市
=p7id5" active partner 积极参与的合伙人
XL9-N?(@ active trading 交投活跃
fQwL x
actual circulation 实际流通
\/C5L:|p_ actual cost 实际成本
wCV~9JTJ! actual expenditure 实际开支；实际支出
cnRgzj<ek actual income 实际入息；实际收入；实际收益
bvHQ # :}H actual market 现货市场
bR1Q77<G\ actual price 现货价；实际价格
7F_N{avr actual profit 实际利润
kZ]pV=\Y* actual quotation 实盘；实际价位；实际报价
F\v~ 2/J5v actual year basis 按实际年度计算
FUZuS!sJ actuals 实货
K`j:F>b actuarial investigation 精算调查
$~j9{*]5 actuarial principle 精算原则
IxG7eX! actuarial report 精算师报告
]>ndFE6kl Actuarial Society of Hong Kong 香港精算学会
d c_2 nF actuarial valuation 精算师估值
P RNq8nmxC actuary 精算师
)]LP8
J& ad referendum agreement 暂定协议；有待覆核的协定
/{P-WRz> ad valorem duty 从价税；按值征税
j,SZJ{ebXg ad valorem duty system 从价税制
yqtaQ0F~ ad valorem fee 从价费
a8G<x < ad valorem tariff 从价关税
UI'fzlB additional allowance 额外免税额
1
. [ OS additional amount for unexpired risk 未过期风险的额外款额
B9Wd
' additional assessable profit 补加应评税利润
6.$z!~8 additional assessment 补加评税
(i?9/8I additional commitment 额外承担
9Zmq7a
E additional commitment vote 额外承担拨款
| 7 Ab _ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9]l yV additional dependent parent allowance 供养父母额外免税额
A_e5Vb ,u. additional provision 额外拨款
{t.S_|IE additional stamp duty 附加印花税
(uy\~Zb additional tax 补加税罚款；补加税款
A0,e3gb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_
b</
::Tp adjudged bankrupt 被裁定破产
XX
"3.zW adjudicated bankrupt 裁定破产人
ie>mOsz adjudication fee 裁定费；评定印花税额手续费；评估契据费
8J- ?bo adjudication of bankruptcy 裁定破产；宣告破产
1)qD)E5&cf adjudication of insolvency 裁定无力偿还债务
}W(t> > adjusted actual 经调整的实数；调整后的实数
+EqL| adjusted current assets 经调整的流动资产；调整后的流动资产
0%Y}CDn_ adjusted figure 经调整的数字；调整后的数额
}f% Qk0^ adjusted liabilities 经调整的负债；调整后的负债
[d-Y1 adjusted loss 经调整的亏损；调整后的亏损
R=$}uDFmW adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^<uQ9p^B adjusted profit 经调整的利润；调整后的利润
V ]"pM]>3X adjusted surplus 经调整的盈余额；调整后的盈余额
Z }Q/u^Z adjusted value 经调整的价值；调整后的价值
HD1/1?y!@q adjustment 调整；修订；理算〔保险〕
WTjmU=<\ adjustment centre 调剂中心
vS[\ j adjustment lag 调整过程的时间差距；调整时差
(<@`MPI\@ adjustment mechanism 调整机制
i el@"E 4 adjustment of loss 亏损调整
9 '(m"c_ adjustment process 调整过程；调整程序
jGo\_O<of adjustment range 调整幅度
qn,fx6v4 administered exchange rate 受管制汇率
+x/vZXtOK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:#{0yno)H administration expenses 行政费用
Iz;^D! administration fee 手续费；行政费
*J
>6i2M,u administration in bankruptcy 破产管理
yF_/.m I administration order 遗产管理令
_ 34%St!lg administrator 管理人；遗产管理人
yD`pUE$ administrator of the estate 遗产管理人
<^'IC9D] admission of debt 债项承认书
}_mMQg2>= admission of proof 接纳债权证明
oIMS >& advance 放贷款项；垫付款项；预支款项；预付款项
(H:A|L w advance account 暂支帐目；预付款帐户
52,'8`
] advance compensation 预付补偿金
6D`.v@ advance from shareholder 股东垫款
Y=O-^fL advance pending reimbursement 预支以待日后付还
U z[#ye advanced economy 先进经济体系
NR- <2
e3 advancement 预付；预付财产
B[
D
s?: advances warrant 垫款令
9C7HL;MF advancing 贷出
(:% t adverse balance 逆差
g[~J107%A adverse exchange 逆汇
h0$ \JXk advertisement addressed to shareholders 在报章刊登的致股东通告
\OWxf[ advice for collection 托收通知书
x{GFCy7 advice of drawing 提款通知书；汇票通知书
so| U&`G advice of payment 付款通知
1,U)rx$H Advisory Committee [Securities and Futures Commission]
0]$-}AYM 谘询委员会〔证券及期货事务监察委员会〕
0>e]i[P. Advisory Committee on Diversification 经济多元化谘询委员会
V?`|Ha} affidavit 誓章；遗产申报誓章
zy8+~\a+Y& affidavit of no receipt 述明无收款的誓章
l8_RA affiliate 联号；联营公司；附属公司
fA[T5<66 affiliated company 附属公司；联号；联营公司
:Z_abKt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'?fGI3b~/ affordability 负担能力
(v:8p!QN African Development Bank [AfDB] 非洲开发银行
q|IU+r:! 3 after-acquired property 事后取得的财产
(?lT @RY/ after-hours dealing 市后交易
Goy[P2m after-tax profit 税后盈利；税后利润；税后溢利
+^J;ic agency agreement 代理协议
V`YmGo agency expenses 代理机构的开支
#J8(*!I agency fee 代理费
N=~DSsw Agency Law 《代理法》
#e[r0f?U agent 代理人；承销人
aSJD'u4w.a agent of company 公司代理人
0tPw hJ agent's fee 代理人费；经纪费
/OMgj7olD aggregate 总计；总数；总体数字
d-W*`:Q aggregate amount 总款额；总额
TIaiJvo aggregate assets and liabilities 总体资产与负债
n!lE|if aggregate at constant price 按固定价格计算的总体数字
[9Tnp ]q aggregate demand 总需求
"T<7j . P? aggregate gross position 总持仓量
5LU7}v~/ aggregate limit 总限额
fD8 GAav aggregate of salaries tax 合计薪俸税
g2rH"3sC aggregate performance 总体表现；总体业绩
:O?3lj) aggregate supply 总体供应
6Bexwf<u aggregate surplus 总盈余
\yLFV9P}EL aggregate total 整体总额
r?^L/ HGc aggregate value 总值；合计价值
}jFRuT;35 aggregated basis 合计基准
PpNG`_O aggregated net chargeable income 合计应课税入息实额
9y} J|z aggregation 合并计算；合计；总和
Y`6<:8[? aggregation of incomes of husband and wife 夫妇入息合并计算
Gc5mR9pV aggregation of property 财产的总和
g?Rq .py]! agio 差价；贴水
MU:v& sk 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》
p1&=D%/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/Bk`3~]E> 《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》
EQM[!g^a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9 8 uMD 《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》
fZJM'+J@A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
77 Z:!J| 《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`1Z"h< agreement for a settlement 授产协议
I?%#`Rvu agreement for assignment 转让协议
iU=:YPE+ . agreement for sale 售卖协议；买卖协议
u09D` QPP] agreement for sale and purchase 买卖协议
YG*}F|1 agreement for the payment of interest 支付利息协议
|S]fs9 agreement for the repayment of money 还款协议
73{<;z}i agreement of reinsurance 再保险协议
(OavgJ+Y Agricultural Bank of China 中国农业银行
D$w? air passenger departure tax 飞机乘客离境税
-$@'@U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ywcgt| airport tax 机场税
8 vfC alcohol duty 酒精税
<$#^)]Ts alienation 让与；让渡；转让
TQ[J, alimony 生活费；赡养费
o4LVG All Ordinaries Index [AOI] 所有普通股指数
C8 }=fa3u all risks 全险；综合险
Y;d qrA>@ All Sales Record for Stock Market 《股票市场成交报告》
]~ S
zb Allied Capital Resources Limited 新联财务有限公司
)]E?~ $, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
rg]z allocation letter 拨款信件
!.4q{YWcYk allocation of fund 分配款项；预留款项
,zJ:a>v allocation of profit 利润分配；溢利分配
-b ?s\X allocation warrant 拨款令
4s"x}c">F allotment 分配；配股
' 8 Q }pp` allotment notice 股份配售通知；配股通知
NpbZt;%t allotment of shares 股份分配
9o]!D,u8=5 allowable 可获宽免；免税的
=vDDfPR allowable business loss 可扣除的营业亏损
xf|C{X V@H allowable expenses 可扣税的支出
-KG1"g ,2 allowance 免税额；津贴；备抵；准备金
zY-?Bv_D allowance for debts 债项的免税额
77]lp mC allowance for depreciation by wear and tear 耗损折旧免税额
tZ*>S] qD allowance for funeral expenses 殡殓费的免税额
lACS^( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kn`O3cW/ allowance for repairs and outgoings 修葺及支出方面的免税额
{7 ](- allowance to debtor 给债务人的津贴
g"g3|$#Ej| alteration of capital 资本更改
] {0OPU alternate trustee 候补受托人
SK*<H~ 2 amalgamation 合并
P$@:T[}v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ldRq: M5z ambit of charges 征税范围；收费范围
9c5DEq amended valuation 经修订的估值
&k` lb kq American Commodities Exchange 美国商品交易所
_BCq9/ American Express Bank Limited 美国运通银行
y"K[#&,0 American Stock Exchange 美国证券交易所
yD0DPtti amortization 摊销
'mF&`BN}b amount due from banks 存放银行同业的款项
*w6F0>u amount due from banks abroad 存放海外银行同业的款项
o+- 0`!yj amount due from holding companies 控股公司欠款
};gcM @]]E amount due from local banks 存放本港银行同业的款项
Mi}k>5VT amount due to banks 银行同业的存款
6!=q+sw/X amount due to banks abroad 海外银行同业的存款
Z l. ,pcL amount due to holding companies 控股公司存款
eF4f7>5Cv amount due to local banks 本港银行同业的存款
y~VL a amount due to outport banks 外埠银行同业的存款
Le,;)Nd amount for note issue 发行纸币的款额
9w1`_r[J amount of bond 担保契据的款额
kp6 &e amount of consideration 代价款额
? -<>he amount of contribution 供款数额
SF"r</c[ amount of indebtedness 负债款额
"K;""]#wg0 amount of principal of the loan 贷款本金额
'=Acg"aT amount of rates chargeable 应征差饷数额
tQ Tjqy{K amount of share capital 股本额
j|[ >f amount of sums assured 承保款额
e Dpt1 amount of variation 变动幅度
o,$K=#Iv amount of vote 拨款数额
Ldy(<cN amount payable 应付款额
],'"iVh amount receivable 应收款额
3XncEdy_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2cZgG^ analysis 分析
ajf( Ii\/ ancillary risk 附属风险
Pv*]AF;9pQ annual account 周年帐目；周年帐目报表；年度决算；年结
z 1.vnGP annual accounting date 年结日期
:1 v.Jk annual allowance 每年免税额；年积金；年度津贴；年津
A3J=,aRI_v annual balance 年度余额
)vY )Mg annual disposable income 每年可动用收入
B f.- 5 annual estimates 周年预算
X"jtPYCpV{ annual fee 年费
i
nk !>Z annual general meeting 周年大会
dChMjaix annual growth rate 年增率；每年增长率
B& 5Md .h annual long-term supplement 长期个案每年补助金
u! t<2`:h annual pensionable emolument 可供计算退休金的年薪
L9!\\U annual report 年报
DIkf#} Annual Report on the Consumer Price Index 《消费物价指数年报》
fW=eB'Sl annual return 周年报表；周年申报表；每年报税表格
7IrH(~Fo Annual Return Rules 《周年报表规则》
3A.lS+P1 annual review of consumer prices 每年消费物价回顾
{?r5~ T`2 annual roll-forward basis 逐年延展方式
Sj v iH annual salary 年薪
uu/2C \n} annual statement 年度报表；年度决算表
Ve xxdg 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
yMpZ-b$*~ annuitant 年金受益人
Q n;,OB k annuity 年金
ghTue*A annuity contract 年金合约
LYyud annuity on human life 人寿年金
&fE2zTz antecedent debt 先前的债项
%kP=VUXj ante-dated cheque 倒填日期支票
F ><ficT anticipated expenditure 预期开支
` :Oje anticipated net profit 预期纯利
Ian+0
?`e anticipated revenue 预期收入
yIWgC[ anti-inflation measure 反通货膨胀措施
%Vk7 7( anti-inflationary stance 反通货膨胀立场
WM
]eb, 8q apparent deficit 表面赤字
8KsPAK_ apparent financial solvency 表面偿债能力
!bCaDTz apparent partner 表面合伙人
C>QW V[F application for personal assessment 个人入息课税申请书
'k[vcnSz\/ application of fund 资金应用
,G[Y< ~Hy application to release as liquidator and to destruct the books of accounts and documents
a&7uRR26 申请免除清盘人职务及毁灭帐簿与文件
VDiW 9] appointed actuary 委任精算师
&7r a appointed auditor 委任核数师；委任审计师
b&9~F6aM appointed trustee 委任的受托人
f*Os~@K appointer 委任人
1R7tnR@[u apportioned pro rata 按比例分摊
xrv 0% apportionment 分配；分摊
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YlI T9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bas1(/|S apportionment formula 分摊方程式
vdot . apportionment of estate duty 遗产税的分摊
yA';~V\V{> appraisal 估价；评估
wR"17z7[] appreciable growth 可观增长
+fQJ#?N2n appreciable impact 显着影响
dZ4c!3'F appreciable increase 可观增长
Q 87'zf appreciation 增值；升值
$ <3^( y appreciation against other currencies 相对其他货币升值
, }NTV ~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
- wh appreciation tax 增值税
gJ^taUE appropriation 拨款；拨用；拨付
4zZ.v"laVM appropriation account 拨款帐目
x~](d8*= Appropriation Bill 拨款法案
s&XL {FE appropriation-in-aid system 补助拨款办法
o.s(=iG approved assets 核准资产
D2RvFlAXu approved basket stock 认可一篮子证券
h05<1>?| approved budget 核准预算
E;An':j approved charitable donation 认可慈善捐款
&q#.
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xtK\-[n approved currency 核准货币；认可货币
` }B,w-,io approved estimates 核准预算
NCgKWyRR approved estimates of expenditure 核准开支预算
,;f5OUl?[ approved overseas insurer 核准海外保险人
+zEyCx=8H approved overseas trust company 核准海外信托公司
hS&.-5v approved pooled investment fund 核准汇集投资基金
2UxmKp[ approved provident fund scheme 认可公积金计划
yR"mRy1 approved provision 核准拨款
lNT bd"}$: approved redeemable share 核准可赎回股份
Fh/ sD? approved regional stock 认可地区性证券
[2!C ^ \t approved retirement scheme 认可退休金计划
"]\3t;IT approved subordinated loan 核准附属贷款
|7${E^u arbitrage 套戥；套汇；套利
Z*=$n_
G arbitrageur 套戥者；套汇者
X8wtdd]64 arbitrary amount 临时款项
KN>h*eze arrangement 措施；安排；协定
<,X=M6$0n arrears 欠款
Mq_P'/ arrears of pay 欠付薪酬
#$F*.vQSs+ arrears of revenue 逾期未收税款；逾期未收的帐项
9TwKd0AT$& articles of association 组织章程；组织细则；组织章程细则
1 MmEP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0E)M6
jJ ascertainment of profit 确定利润
nj1PR`AE "Asia Clear" “亚洲结算系统”
3eB)X2~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?]o(cz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L\V`ou Asian Development Fund [ADF] 亚洲发展基金
- FJLM Asian dollar bond 亚洲美元债券
9SJSUv:@ Asian dollar market 亚洲美元市场
rK |(" Asian dollar rate 亚洲美元利率
U *,\UF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3[8p, wx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C~C`K%7 asked price 沽盘；喊价；索价；卖方报价
X, {[R | assessable income 应评税入息
Av4(=}M}@ assessable loss 应评税亏损
) $0>L5d: assessable profit 应评税利润
m u5r4W47 assessable value 应评税值
Ty#sY'% assessed profit 估定利润
WdB\n/BWB assessed value 经评估价值
Ey=}bBx assessment 评税；评定；估价；评税单
X~SNkM assessment number 评税编号；估价编号
JpxQS~VX assessment of additional tax 补加税评税
GRaU]Z]ck assessment of performance 业绩评估；实绩评价
g's !\kr Assessor 评税主任
~ Yc!~Rz asset price bubbles 资产价格泡沫
D4uAwm c asset-backed securities 具资产保证的证券
%F^,6y assets accretion 资产增值
+cKOIMu9 assets and liabilities 资产与负债
Q7i(M >|O assets betterment statement 资产递增表；资产改进表
?7J ::}R assets lending 实物放款；有抵押贷款
9A/bA|$
assets of the company passing on the death 死者去世时转移的公司资产
9%bErMH L assets pledged as security for liabilities 用作负债抵押的资产
CxSh.$l assets portfolio 资产投资组合
/)`]p1c1%w assets price 资产价格
L\t_ zf_0 assets quality 资产质素
K}2G4*8S_G assets realization 资产变现
yvnDS"0 < assets refinancing arrangement 资产再集资安排
$PAAmai gi assets securitization 资产证券化
!Ce!D0Tx assets situated outside Hong Kong 在香港以外地方的资产
.2s^8 g O assets stripping 削减资产；拆卖资产
UtQCTNjC{ assets value 资产值
zx*D )i5- assignee 承让人
hljKBx ~ assignment 转让；转让书；转让契
_O ;4 > assignment of interest 权益转让
CGkx_E] assignment of letters patent and trade mark 专利证书及商标转让
B^/k `h6J assignment of property 物业转让；物业转让书
~ qI r'?D assignment right 转让权
f^ZhFu? assignor 转让人
pM}~/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
7B\Q5fLQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$15H_X*! associate member 附属会员
cOZBl;} associated body corporate 相联法人团体
+S` cUn7 associated company 相联公司；联属公司
!IA\c(c ^ associated corporation 相联法团
.!Kqcz% A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\CV HtV 公认会计师公会〔英国〕
Xo&\~b#- Association of Futures Exchange Brokers 香港期货经纪协会
cb s ; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l(}MM|ka association of underwriters 承保人组织
pOh<I {r1 assumption of control 接管
\ 9iiS(e assurance 担保；保险；转易；转易书
gNc;P[ assurance of interest 权益的转易
WW>m`RU` at 19XX price 按一九ＸＸ年价格计算
Tj{3#?]Ho at a discount 按赔价计算；按贴水价格计算；打折扣
.wyuB;: at a premium 按溢价计算；按升水价格计算
$G5:/,Q at call 通知付款；按通知
.U44 p*I at constant market price 按固定市价计算
S#r|?GYua at constant price 按固定价格计算
x 4sIZe+ at cost 按成本计算
0L1sF'ZN at current market price 按当时市价计算；按现时市价计算
+l.LwA at current price 按当时价格计算；按现时价格计算
cc:$$_'L at factor cost 按要素成本计算；按生产要素成本计算
< (B|g&A at money-of-the-day price 按付款当日价格计算
#S x at or better 按指定或较佳价位〔买卖指令〕
^!0z+M:>^ at par 按面值计算；平价
m l@% H at sight 见票即付
V|[ NL4 at the close 按收市盘
+|7N89l at the opening 按开市盘
+!!G0Zj/ attestation 见证；见证条款
"tK|/R+ at-the-money option 平价期权
%>6ilG Q+ attorney 受权人；受托代表人
e-[PuJ attornment 新拥有人承认书
SynRi/BRmw attributable profit 可归属利润
?u/UV,";y attributable share value 可归属股份价值
{?2|rv) Auckland Stock Exchange 奥克兰证券交易所
' W>y v auction 拍卖
(DS"*4ty auctioneer 拍卖商
kFC * , audit 审计；核数
nc\2 A>f` Audit Commission 审计署
0:<Y@#L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+."cbqGP_q 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〕
k_ywwkG9lU audit review 帐目审查
<VutwtA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s{8=Q0^ audited account 审计帐目；经审计的帐目
G--(Ef%v' audited annual account 经审计的周年帐目
BV
}CmU&DA audited balance sheet 经审计的资产负债表
YOj&1ymBZ auditor 核数师；核数主任；审计师
~!Nw]lb! auditor's certificate 核数师证明书；审计师证明书
RqP_^tB auditor's report 核数师报告；审计师报告
yU4mS;GX Aussie bond 澳元债券
} .Z ` austerity budget 紧缩预算
/BD'{tZ]Sl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YD;d* E%t Australia All Ordinaries Index 澳洲所有普通股票指数
X1o^MMpz(F Australian Dollar [AUD] 澳元
4>LaA7)v Australian Options Market 澳大利亚期权市场
q=D8 Nz Australian Securities Commission 澳洲证券事务监察委员会
&;)B
qqXc Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'GX x|. Australian Stock Exchange 澳大利亚证券交易所
zy nX9t Austrian Schilling [ATS] 奥地利先令
`j 9\]50Z> authentication 认证；鉴证
Xt$P!~Lu authority to purchase 委托购买证；委购书
rpDBKo authorization 认可；核准；授权；授权书
E2YVl%. authorization by direction 指示授权
Y6Cm
PxOQ authorization by instruction 指令授权
gx',K1T authorization by warrant 令状授权
TI/RJF b authorization of unit trust 单位信托的认可
&v t)7[ authorized agent 指定代理人
o3GkTn O authorized capital 法定资本
G5 K?Q+n
authorized clerk 出市员
ir>h3Zk authorized dealer 认可交易商
,(zV~-:9 authorized financial institution 认可财务机构
Tsj/a l C[ authorized fund 认可基金
~cfXEjE6 authorized fund house 获授权的基金公司；认可基金公司
*w O~RnP authorized institution 认可机构
HKI\i)c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_ SOwiz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`O%nDry authorized insurer 获授权保险人；获认可承保人
b;5j awG authorized investment 特准投资项目
9+PAyI#w authorized person 获授权人
|iX>hJSl authorized representative 获授权代表
0B!(i.w authorized share capital 法定股本
D}lqd Ja automated quotation system 自动报价系统
wy tMoG\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n%#3xo a 自动交易系统〔香港期货交易所有限公司〕
lS7L| automatic adjustment mechanism 自动调整机制
cNxxX!P/ automatic adjustment system 自动调整系统
~<9e }J Automatic Clearing House 自动票据交换所
la w$LL automatic exchange rates accumulation system 自动化汇率累集系统
k p* ! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
JGTsVa2 automatic teller machine [ATM] 自动柜员机
CfP-oFHoQ autopay 自动转帐
3S]Q IZ1 available assets 可用资产
=_z o available fiscal reserve 现存财政储备
8.N`^Nj 1 available profit 可用利润
_ahp7-O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v[{7\Hha average 平均；平均数；海损
-3v\ c~ average basic salary 平均基本薪金
O6)Po average consumer expenditure 平均消费开支；一般消费开支
oy5K*
} average cost 平均成本
ab%I&B<b average cost of land production 增辟土地平均成本
v;9(FLtL average daily turnover 平均每日成交额
B5vLV@>] average daily wage rate 平均每日工资率
j~K(xf average expenditure pattern 平均开支模式
:Dw_$ average growth rate 平均增长率
LjE3| +pJ average net fixed assets 固定资产平均净值
G?=&\fg_: average of relatives 相对价格平均数
!/u average price 平均价格
<N$ Hb2b average propensity to consume 平均消费倾向；一般消费倾向
_cWuRvY average propensity to save 平均储蓄倾向；一般储蓄倾向
-Yh(bS
l average rate 平均率
,f>9oOqqA average revenue 平均收入；平均收益
jOrfI-&.G average stock 平均库存；平均存货
Fpn*]x average yearly rent 平均年租
QOYMT( j avoidance of double taxation 避免双重课税
N {Z+ avoidance of tax 避税
