A:
b\m( 0/x A share Ａ股；甲类股份
Rha3 abatement of tax 减税；减扣免税额
n12c075 ABN AMRO Bank N.V. 荷兰银行
R bc2g"] above-the-line expenditure 线上项目支出；经常预算支出
FXEfD" above-the-line receipt 线上项目收入；经常预算收入
D K_v{R ABSA Asia Limited 南非联合亚洲有限公司
u!Nfoq&'u absolute change 绝对数值变更
nL 07^6( absolute expenditure 实际开支
OVSq8?L absolute guideline figure 绝对准则数字
&\` a5[ absolute interest 绝对权益
QN&^LaB<T absolute order of discharge 绝对破产解除令
R&_\&:4f absolute profit margin 绝对利润幅度
9O T 4j Am absolute value 实值；绝对值
)TG0m= * absolutely vested interest 绝对既得权益
LNx E-Dp absorbed cost 已吸收成本；已分摊成本
]l7\Zq absorption 吸收；分摊；合并
)u/
^aK53^ absorption rate 吸收率；摊配率；分摊率
AaC1 ||?R ACB Finance Limited 亚洲商业财务有限公司
xj q7%R_, acceptable form of reciprocity 合理的互惠条件
rIfGmh%H acceptable rate 适当利率；适当汇率
,W8Iab i^ acceptance agreement 承兑协议
C*6)Ut ' acceptance for honour 参加承兑
y & =19 A# acceptor 承兑人；接受人；受票人
"M0l; acceptor for honour 参加承兑人
k+r9h'd accident insurance 意外保险
cPaW J+c Accident Insurance Association of Hong Kong 香港意外保险公会
lrX 0c$) accident insurance scheme 意外保险计划
)u )$ `a accident year basis 意外年度基准
a:^ Gr% accommodation 通融；贷款
}cK~=@7tK accommodation bill 通融票据；空头票据
8|qB 1fB accommodation party 汇票代发人
C5PBfn<j account balance 帐户余额；帐户结余
nC.2./OwMf account book 帐簿
!v4j` A;% account collected in advance 预收款项
= *:_swd account current book 往来帐簿
!"x7r e account of after-acquired property 事后取得的财产报告
#iU8hUbo account of defaulter 拖欠帐目
?r E]s!K account payable 应付帐款
ig _<kj;Vd account payee only [A/C payee only] 只可转帐；存入收款人帐户
OPt;G,$ta account receivable 应收帐款
IgR"eu U account receivable report 应收帐款报表
{A L9o 2 account statement 结单；帐单；会计财务报表
akCo+ @ account title 帐户名称；会计科目
hd
;S>K/C accountant's report 会计师报告
ck_fEF Accountant's Report Rules 会计师报告规则
P(gVF |J? accounting and auditing procedure 会计与审计程序；会计与核数程序
:htq%gPex9 Accounting Arrangements 《会计安排》
O:=|b ]t accounting basis 会计基础
J1Ki2I= accounting by Official Receiver 破产管理署署长呈交的帐目
S O:V|Tfj Accounting Circular 《会计通告》
^N2M/B|0 accounting class 会计类别
BS,5W]ervE accounting date 记帐日期；会计结算日期
,i bPSN5Ca accounting for money 款项核算
DEQE7.]3 q Accounting Officer 会计主任
CL'X ip')T accounting period 会计报告期；会计期
x gT~b9 accounting policy 会计政策；会计方针
hn\Q6f+ accounting practice 会计惯例
K _+;"G accounting principle 会计准则
oSA*~ N: accounting record 会计记录
b801O F accounting report 会计报告
LUDJPIk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|~b R.IA Accounting Society of China 中国会计学会
71/ m.w accounting statement 会计报表
W
aGcoj accounting system 会计制度；会计系统
X})Imk7&E accounting transaction 会计事项；帐务交易
.F$|j1y
accounting treatment 会计处理
87pXv6'FQ accounting year 会计年度
!MJe+. accretion 增值；添加
*zVLy^L_8 accrual 应计项目；应累算数目
;y~{+{{Ow accrual basis 应计制；权责发生制
"`i:)E t accrual basis accounting 应计制会计；权责发生制会计
Tq\~<rEo accrue 应累算；应计
d1TdH s\ accrued benefit 应累算利益
Jg|cvu-+ accrued charges 应计费用
s\C 8t0C accrued cumulative preference share dividend 应累算的累积优先股股息
it\DZGsg accrued expenses 应累算费用
D_n }p8blT accrued interest payable 应付利息；应计未付利息
ZAX0n!db3 accrued interest receivable 应收利息；应计未收利息
w0j/\XN 2s accrued right 累算权益
yB4H3Q ) accruing profit 应累算的利润
:9F''f$AP accumulated fiscal reserve 累积财政储备
M9s43XL(& accumulated profit 累积利润；滚存溢利
w*u{;v# accumulated reserve 累积储备
8 ih;#I=q accumulation of surplus income 累积收益盈余
pPyvR;NJ acquired assets 既得资产
Q-8'?S acquisition 收购；购置；取得
3 IWLBc acquisition cost 购置成本
%`?;V;{= acquisition expenses 购置费用
?)'
2l6 acquisition of 100% interest 收购全部股权
9XoQO 9*Q acquisition of control 取得控制权
^K.u
~p acquisition of fixed assets 购置固定资产
phgexAq acquisition of shell “买壳”
6v gB qn[ acquisition price 收购价
8@ %mnyQ act of God 天灾
N=T.l*8 acting partner 执事合伙人
EY)Gi`lK active market 买卖活跃的市场；交投畅旺的市场；旺市
a%T -Z.rd active partner 积极参与的合伙人
gM3]%L_ active trading 交投活跃
/$9BPjO{ actual circulation 实际流通
%/y`<lJz( actual cost 实际成本
Z6^QB@moj actual expenditure 实际开支；实际支出
@1qdd~B} actual income 实际入息；实际收入；实际收益
9:%n=U Rd actual market 现货市场
`D)Lzm R actual price 现货价；实际价格
,]Ro',A& actual profit 实际利润
}{5mH: actual quotation 实盘；实际价位；实际报价
jW XR__>. actual year basis 按实际年度计算
%0yS98']g actuals 实货
k6O. H actuarial investigation 精算调查
I%9bPQ actuarial principle 精算原则
3T|Y} actuarial report 精算师报告
T s(t:^
Actuarial Society of Hong Kong 香港精算学会
j1puB actuarial valuation 精算师估值
-Aa]aDAz68 actuary 精算师
zUs ~V`0 ad referendum agreement 暂定协议；有待覆核的协定
`k(u:yGK ad valorem duty 从价税；按值征税
} qiF^D} ad valorem duty system 从价税制
\9] I#Ih}M ad valorem fee 从价费
X%GD0h]X# ad valorem tariff 从价关税
s !#HZK additional allowance 额外免税额
zb5N,!%r additional amount for unexpired risk 未过期风险的额外款额
X b] =:x( additional assessable profit 补加应评税利润
I( ]BMMj additional assessment 补加评税
wqlcLIJPR additional commitment 额外承担
IX< r5!
additional commitment vote 额外承担拨款
~^I\crx,U% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jow 7 t\wk additional dependent parent allowance 供养父母额外免税额
OGJ=VQA additional provision 额外拨款
?0rOcaTY additional stamp duty 附加印花税
v<;: 0 additional tax 补加税罚款；补加税款
hojHbm m4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|e *Gz D adjudged bankrupt 被裁定破产
OE'K5oIM adjudicated bankrupt 裁定破产人
?wd|G4.Vo adjudication fee 裁定费；评定印花税额手续费；评估契据费
I?a8h`WS+ adjudication of bankruptcy 裁定破产；宣告破产
,AH0* L adjudication of insolvency 裁定无力偿还债务
4K9Rpm adjusted actual 经调整的实数；调整后的实数
'aD6>8/Hj adjusted current assets 经调整的流动资产；调整后的流动资产
nW4Vct adjusted figure 经调整的数字；调整后的数额
z,{e]MB)M adjusted liabilities 经调整的负债；调整后的负债
u1 2zRdn adjusted loss 经调整的亏损；调整后的亏损
8RdP:*HY 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
y(bsCsV& adjusted profit 经调整的利润；调整后的利润
yjEI/9_ adjusted surplus 经调整的盈余额；调整后的盈余额
$ph0ag+ adjusted value 经调整的价值；调整后的价值
[kbC'Eh* adjustment 调整；修订；理算〔保险〕
-IBO5;2_ adjustment centre 调剂中心
x*.Ye 5Jb adjustment lag 调整过程的时间差距；调整时差
Yd' H+r5b adjustment mechanism 调整机制
aj n-KG!A adjustment of loss 亏损调整
}A{_L6qx adjustment process 调整过程；调整程序
of9q"h adjustment range 调整幅度
~~PgF"v administered exchange rate 受管制汇率
M@|w[ydQG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8HMo.*Ti9 administration expenses 行政费用
3p=vz' administration fee 手续费；行政费
rdO@X9z administration in bankruptcy 破产管理
*FV0Vy administration order 遗产管理令
)ll?-FZ
administrator 管理人；遗产管理人
T yU&QXb administrator of the estate 遗产管理人
BlXX :aZv admission of debt 债项承认书
/7bw: h; admission of proof 接纳债权证明
NQ? x8h3 advance 放贷款项；垫付款项；预支款项；预付款项
n0_B(997* advance account 暂支帐目；预付款帐户
4d!S#zx advance compensation 预付补偿金
Nd`HB=ShJ advance from shareholder 股东垫款
R0% ?:!
F advance pending reimbursement 预支以待日后付还
$`|5/,M%QN advanced economy 先进经济体系
-#Np 7/ advancement 预付；预付财产
ibvJ Wg advances warrant 垫款令
}wG,BB %N advancing 贷出
wGPotPdE2 adverse balance 逆差
EMLx?JnP adverse exchange 逆汇
osl=[pm advertisement addressed to shareholders 在报章刊登的致股东通告
\}D pb%^\ advice for collection 托收通知书
D%-{q>F!gf advice of drawing 提款通知书；汇票通知书
Cz_AJ-WR advice of payment 付款通知
X E 9)c
Advisory Committee [Securities and Futures Commission]
<}d/v_+pnh 谘询委员会〔证券及期货事务监察委员会〕
sf`PV} a1 Advisory Committee on Diversification 经济多元化谘询委员会
;4 ,'y affidavit 誓章；遗产申报誓章
tW m> j affidavit of no receipt 述明无收款的誓章
J' W}7r affiliate 联号；联营公司；附属公司
T?>E{1pS affiliated company 附属公司；联号；联营公司
PdT83vOCE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5O&d3;p' affordability 负担能力
[FGgkd} African Development Bank [AfDB] 非洲开发银行
Y;} 2'" after-acquired property 事后取得的财产
q0Xoj__c!A after-hours dealing 市后交易
_z q)0\ after-tax profit 税后盈利；税后利润；税后溢利
\/!ZA[D|E\ agency agreement 代理协议
MSl&?}Bj agency expenses 代理机构的开支
`\!X}xiWd agency fee 代理费
qU#$2 Agency Law 《代理法》
G*B$%?n agent 代理人；承销人
GR<c = agent of company 公司代理人
c<?[d!v I agent's fee 代理人费；经纪费
jo)6
%w ] aggregate 总计；总数；总体数字
i3\~Qj;1 aggregate amount 总款额；总额
c f)J ) aggregate assets and liabilities 总体资产与负债
t:>x\V2m aggregate at constant price 按固定价格计算的总体数字
y_*n9
)Ct aggregate demand 总需求
m%pBXXfGYj aggregate gross position 总持仓量
3L>d!qD aggregate limit 总限额
=L"^.c@ aggregate of salaries tax 合计薪俸税
40 2x<H aggregate performance 总体表现；总体业绩
y m\(PCa5` aggregate supply 总体供应
L P9)zi aggregate surplus 总盈余
-ui< E?v aggregate total 整体总额
GMb(10T` aggregate value 总值；合计价值
&UL_bG } aggregated basis 合计基准
l4KbTKm7 aggregated net chargeable income 合计应课税入息实额
fD{II +T aggregation 合并计算；合计；总和
tjj^O%SV< aggregation of incomes of husband and wife 夫妇入息合并计算
~Q?!W0ZBE aggregation of property 财产的总和
nd:E9: agio 差价；贴水
H-(q#?: 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》
)Vg2Jix,] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gz;&u) 《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》
X"j>=DEX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kh3<V'k] 《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》
!2$ z *C2; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%k2FPmA6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yxwW j>c agreement for a settlement 授产协议
/Wu |)tx agreement for assignment 转让协议
U'y,YtF@ agreement for sale 售卖协议；买卖协议
3;-^YG agreement for sale and purchase 买卖协议
(bv,02 agreement for the payment of interest 支付利息协议
hL!QL iF: agreement for the repayment of money 还款协议
!,Nwts>m agreement of reinsurance 再保险协议
R"3
M[^ Agricultural Bank of China 中国农业银行
B_ k2u air passenger departure tax 飞机乘客离境税
DK6? E\< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b}@(m$W airport tax 机场税
#f*g]p{ alcohol duty 酒精税
cwe1^SJ 6y alienation 让与；让渡；转让
ZY cd.? :6 alimony 生活费；赡养费
W 8]V All Ordinaries Index [AOI] 所有普通股指数
PK 4`5uT all risks 全险；综合险
'eyJS`
All Sales Record for Stock Market 《股票市场成交报告》
? gSSli[ Allied Capital Resources Limited 新联财务有限公司
R^%e1 KO] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+}a C-& allocation letter 拨款信件
/syVGmS'M allocation of fund 分配款项；预留款项
FRZs[\I|iT allocation of profit 利润分配；溢利分配
g$FEEDF allocation warrant 拨款令
5wT>N46UX allotment 分配；配股
}mZV L~|V allotment notice 股份配售通知；配股通知
yfEb
allotment of shares 股份分配
)\ZzTS allowable 可获宽免；免税的
7?n J4 x1 allowable business loss 可扣除的营业亏损
3~Qd)j "< allowable expenses 可扣税的支出
f<<r TE6 allowance 免税额；津贴；备抵；准备金
,%W<O. allowance for debts 债项的免税额
XV>&F{ allowance for depreciation by wear and tear 耗损折旧免税额
_U0 $ =V allowance for funeral expenses 殡殓费的免税额
l?8)6z#Zl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f:wd&V allowance for repairs and outgoings 修葺及支出方面的免税额
c0e z/q1S allowance to debtor 给债务人的津贴
v+=k-;- alteration of capital 资本更改
<&<,l58[c alternate trustee 候补受托人
[ ohBPQO amalgamation 合并
s+Q;pRZW{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
" xR[mJ@U ambit of charges 征税范围；收费范围
1ibnx2^YB amended valuation 经修订的估值
R^n@.^8s American Commodities Exchange 美国商品交易所
{v` 2sB American Express Bank Limited 美国运通银行
bk<FL6z
z American Stock Exchange 美国证券交易所
KrcgIB8X amortization 摊销
A6{b?aQ amount due from banks 存放银行同业的款项
B$vr'U
amount due from banks abroad 存放海外银行同业的款项
#yW\5) amount due from holding companies 控股公司欠款
o>?*X( +le amount due from local banks 存放本港银行同业的款项
~@4'HMQ amount due to banks 银行同业的存款
syPWs57pH amount due to banks abroad 海外银行同业的存款
.lN s 4e amount due to holding companies 控股公司存款
! bU\zH amount due to local banks 本港银行同业的存款
Xsuwa-G!5~ amount due to outport banks 外埠银行同业的存款
z0bJ?~w, amount for note issue 发行纸币的款额
@;:>G A amount of bond 担保契据的款额
Ai"-w" amount of consideration 代价款额
'91".c,3? amount of contribution 供款数额
F$MX,,4U amount of indebtedness 负债款额
F|+W.9 amount of principal of the loan 贷款本金额
xW_yLbE amount of rates chargeable 应征差饷数额
<rIz Z'D amount of share capital 股本额
/ 6+NU^ amount of sums assured 承保款额
^ qvZ XS amount of variation 变动幅度
Ux u\u0* amount of vote 拨款数额
E9}{1A amount payable 应付款额
8VQ 24 r
amount receivable 应收款额
x\\~SGd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$uj(G7_ analysis 分析
a9U_ug58 ancillary risk 附属风险
)92r {%N annual account 周年帐目；周年帐目报表；年度决算；年结
o[1ylzk}+ annual accounting date 年结日期
8K"+,s(%R annual allowance 每年免税额；年积金；年度津贴；年津
bKDA!R2 annual balance 年度余额
][;G=oCT annual disposable income 每年可动用收入
Kw5Lhc1V annual estimates 周年预算
# 1.YKo annual fee 年费
)G1P^WV4 annual general meeting 周年大会
n_u1&a' annual growth rate 年增率；每年增长率
6oD\ -H annual long-term supplement 长期个案每年补助金
k`{7}zxS annual pensionable emolument 可供计算退休金的年薪
+q<B.XxkA annual report 年报
58V[mlW)O0 Annual Report on the Consumer Price Index 《消费物价指数年报》
nBItO~l annual return 周年报表；周年申报表；每年报税表格
XORk!m| Annual Return Rules 《周年报表规则》
51B lM% annual review of consumer prices 每年消费物价回顾
>[10H8~bI/ annual roll-forward basis 逐年延展方式
*|#T8t,}n annual salary 年薪
G?c-79]U annual statement 年度报表；年度决算表
GV.A+u Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
I97yt[,Yy annuitant 年金受益人
s{bdl[7 annuity 年金
o@bNpflb` annuity contract 年金合约
HQP}w%8x annuity on human life 人寿年金
vZj`| antecedent debt 先前的债项
\G |%Z w| ante-dated cheque 倒填日期支票
v(]]_h anticipated expenditure 预期开支
.dMVoG5 anticipated net profit 预期纯利
: 9t4s#. anticipated revenue 预期收入
a->3`c anti-inflation measure 反通货膨胀措施
|JF@6 anti-inflationary stance 反通货膨胀立场
e8= YGx^o` apparent deficit 表面赤字
R& f^+0%f apparent financial solvency 表面偿债能力
E:`v+S_h apparent partner 表面合伙人
%@"!8Y(j application for personal assessment 个人入息课税申请书
]D 2u deg application of fund 资金应用
"&.S&=FlI application to release as liquidator and to destruct the books of accounts and documents
9=X)ung9 申请免除清盘人职务及毁灭帐簿与文件
LE6.nmvS appointed actuary 委任精算师
^' M>r (t appointed auditor 委任核数师；委任审计师
q`NXJf=sc appointed trustee 委任的受托人
{'En\e appointer 委任人
txg Q"MGA% apportioned pro rata 按比例分摊
aGZi9O7G} apportionment 分配；分摊
3r+.N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X0(tboj# apportionment formula 分摊方程式
=ONHK F[UJ apportionment of estate duty 遗产税的分摊
^ 5GW$ appraisal 估价；评估
c vd\/pG) appreciable growth 可观增长
mEyK1h1G @ appreciable impact 显着影响
4QOEw-~w&s appreciable increase 可观增长
An*~-u9m appreciation 增值；升值
}~K`/kvs appreciation against other currencies 相对其他货币升值
u+H ;
@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!TM*o+; appreciation tax 增值税
=3ioQZ^Vz appropriation 拨款；拨用；拨付
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^I.5Z3 appropriation account 拨款帐目
'B5^ P Appropriation Bill 拨款法案
?S$i?\ Qh appropriation-in-aid system 补助拨款办法
l:#-d.z# approved assets 核准资产
XQ%4L-rhN approved basket stock 认可一篮子证券
:r #)z4d5 approved budget 核准预算
azQ D> approved charitable donation 认可慈善捐款
ev1 W6B-a approved charitable institution 认可慈善机构
8mT M$#\ approved currency 核准货币；认可货币
l5xCz=dw approved estimates 核准预算
l KWPTCU approved estimates of expenditure 核准开支预算
~S,p? I approved overseas insurer 核准海外保险人
za Tb~#c_ approved overseas trust company 核准海外信托公司
@yd4$Mv8% approved pooled investment fund 核准汇集投资基金
]?O2:X approved provident fund scheme 认可公积金计划
@Jm7^;9/ approved provision 核准拨款
)a@k]#)Skm approved redeemable share 核准可赎回股份
5tjP6Z`!9` approved regional stock 认可地区性证券
9,j-V p!G approved retirement scheme 认可退休金计划
8t o8!( approved subordinated loan 核准附属贷款
X\$ 0 arbitrage 套戥；套汇；套利
goat <\ a arbitrageur 套戥者；套汇者
m 7EcnQ f arbitrary amount 临时款项
E%oY7.~- arrangement 措施；安排；协定
j~j jX arrears 欠款
-=s(l.?Hm5 arrears of pay 欠付薪酬
O,aS`u & arrears of revenue 逾期未收税款；逾期未收的帐项
2{-ZD ,(u7 articles of association 组织章程；组织细则；组织章程细则
~/^5) g_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_Z5Mw+=19 ascertainment of profit 确定利润
\`V;z~@iA "Asia Clear" “亚洲结算系统”
# m ize Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{7 TlN.( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-7J| l Asian Development Fund [ADF] 亚洲发展基金
2(5ebe[ Asian dollar bond 亚洲美元债券
qTZFPfyU Asian dollar market 亚洲美元市场
n
-( Asian dollar rate 亚洲美元利率
su*Pk|6% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m]i @ +C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kmzH'wktt asked price 沽盘；喊价；索价；卖方报价
3(C\.oRc assessable income 应评税入息
gs!(;N\j| assessable loss 应评税亏损
.ERO|$ fv assessable profit 应评税利润
I>L-1o|^ assessable value 应评税值
4DZ-bt' assessed profit 估定利润
zO g7raIa assessed value 经评估价值
Y0?5w0{ assessment 评税；评定；估价；评税单
()&~@ 1U assessment number 评税编号；估价编号
^B8b%'\ assessment of additional tax 补加税评税
CLvX!O(~ assessment of performance 业绩评估；实绩评价
{uzf" %VtP Assessor 评税主任
pTIf@n6I asset price bubbles 资产价格泡沫
)95f*wte asset-backed securities 具资产保证的证券
p<=$&* assets accretion 资产增值
{( r6e assets and liabilities 资产与负债
L(&&26Y assets betterment statement 资产递增表；资产改进表
quY:pqG38q assets lending 实物放款；有抵押贷款
ca+5 =+X7 assets of the company passing on the death 死者去世时转移的公司资产
{o(j^@ assets pledged as security for liabilities 用作负债抵押的资产
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O$ %-70 assets portfolio 资产投资组合
n ; {76Q assets price 资产价格
;a:[8 Yi assets quality 资产质素
LL:_L< assets realization 资产变现
2UG sYQn assets refinancing arrangement 资产再集资安排
4apL4E"r assets securitization 资产证券化
D!7`CH+ assets situated outside Hong Kong 在香港以外地方的资产
8M!:N(a assets stripping 削减资产；拆卖资产
( 5]}5W* assets value 资产值
<b,~:9*? assignee 承让人
ou dxm[/U assignment 转让；转让书；转让契
[eTSZjIN7 assignment of interest 权益转让
m2AnXY\ assignment of letters patent and trade mark 专利证书及商标转让
8WnwQ%;m? assignment of property 物业转让；物业转让书
L3CP`cx assignment right 转让权
ZP{*.]Qu assignor 转让人
sQkhwMg associate 有联系的人；有关连人士；相联者；合伙人；联系人
oJN#C%r7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7uzk p &+: associate member 附属会员
kc0E%odF.v associated body corporate 相联法人团体
|i++ 0BU associated company 相联公司；联属公司
6}r`/?"A1 associated corporation 相联法团
iLSr*`
o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gz .|]:1 公认会计师公会〔英国〕
H% D$(W Association of Futures Exchange Brokers 香港期货经纪协会
21"1NJzP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
eJg8,7WC association of underwriters 承保人组织
!qG7V:6 assumption of control 接管
j]`PSl+w assurance 担保；保险；转易；转易书
1I:+MBGin assurance of interest 权益的转易
O%bEB g at 19XX price 按一九ＸＸ年价格计算
](hE^\SC at a discount 按赔价计算；按贴水价格计算；打折扣
KC s[/] at a premium 按溢价计算；按升水价格计算
]\|V pIg at call 通知付款；按通知
-B +4+&{T at constant market price 按固定市价计算
0Vx. nUQ at constant price 按固定价格计算
nr<4M0tIp at cost 按成本计算
]q4rlT.i at current market price 按当时市价计算；按现时市价计算
Dh=9Gns9 at current price 按当时价格计算；按现时价格计算
@;"|@!l| at factor cost 按要素成本计算；按生产要素成本计算
8i2n; LAz at money-of-the-day price 按付款当日价格计算
9H]{g*kL at or better 按指定或较佳价位〔买卖指令〕
(!:,+*YY at par 按面值计算；平价
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at sight 见票即付
7Op>i,HZk\ at the close 按收市盘
>7 ="8 at the opening 按开市盘
CB ^U6ZS attestation 见证；见证条款
@{2 5xTt at-the-money option 平价期权
0)gdB'9V_ attorney 受权人；受托代表人
\ kZ? attornment 新拥有人承认书
RCpR3iC2 attributable profit 可归属利润
jnn}V~L attributable share value 可归属股份价值
W)bLSL]`E Auckland Stock Exchange 奥克兰证券交易所
`EaLGzw auction 拍卖
}~L.qG auctioneer 拍卖商
{tW f audit 审计；核数
qi^ 7 Audit Commission 审计署
~A\GT$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
> ;*b|Ik 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〕
y+NN< EY@ audit review 帐目审查
`x*Pof!Io Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+{oG|r3L audited account 审计帐目；经审计的帐目
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audited annual account 经审计的周年帐目
vw9@v` k audited balance sheet 经审计的资产负债表
M! o##* *` auditor 核数师；核数主任；审计师
a^I\ /&aw' auditor's certificate 核数师证明书；审计师证明书
LcTP # auditor's report 核数师报告；审计师报告
c z8T Aussie bond 澳元债券
~nay" g: austerity budget 紧缩预算
e~=;c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
JJN.ugT}1 Australia All Ordinaries Index 澳洲所有普通股票指数
9P+-#B Australian Dollar [AUD] 澳元
vQ
6^xvk] Australian Options Market 澳大利亚期权市场
ZpQ)IHA. Australian Securities Commission 澳洲证券事务监察委员会
cPlZXf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]Gsv0Xk1 Australian Stock Exchange 澳大利亚证券交易所
;{N!Eb`S Austrian Schilling [ATS] 奥地利先令
fumm<:<CLO authentication 认证；鉴证
50S &m+4d+ authority to purchase 委托购买证；委购书
_ z|65H authorization 认可；核准；授权；授权书
C&(N
I authorization by direction 指示授权
Yo6* C authorization by instruction 指令授权
|IzPgC authorization by warrant 令状授权
[<@.eH$hU/ authorization of unit trust 单位信托的认可
+ R~'7*EI authorized agent 指定代理人
&OH={Au authorized capital 法定资本
Li4zTR|U authorized clerk 出市员
b0Ps5G\ u authorized dealer 认可交易商
W_"sM0
w authorized financial institution 认可财务机构
g,!L$,/F authorized fund 认可基金
?Lk)gO^C authorized fund house 获授权的基金公司；认可基金公司
\ "P%` C authorized institution 认可机构
0Qf,@^zL* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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XaE4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[M=7M}f; authorized insurer 获授权保险人；获认可承保人
QTk}h_<u authorized investment 特准投资项目
!$gR{XH$] authorized person 获授权人
GjvOM y authorized representative 获授权代表
AP 2_MV4W authorized share capital 法定股本
Pd_U7&w,5 automated quotation system 自动报价系统
!Dn,^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-lY6|79bF 自动交易系统〔香港期货交易所有限公司〕
4O^xY
6m automatic adjustment mechanism 自动调整机制
*RJG!t*t automatic adjustment system 自动调整系统
qm/22:&v5 Automatic Clearing House 自动票据交换所
hcsP2
0s automatic exchange rates accumulation system 自动化汇率累集系统
Q+{xZ'o"Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A P?R"% automatic teller machine [ATM] 自动柜员机
&w_j/nW^' autopay 自动转帐
YJT&{jYi available assets 可用资产
Or Y/`+Cog available fiscal reserve 现存财政储备
iP ->S\ available profit 可用利润
r@H /kD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
. YAT:;L average 平均；平均数；海损
m[~y@7AK< average basic salary 平均基本薪金
mn"G_I average consumer expenditure 平均消费开支；一般消费开支
8V `WO6* average cost 平均成本
W}@c|d $ ` average cost of land production 增辟土地平均成本
#A JDWelD average daily turnover 平均每日成交额
RbOUfD(J4 average daily wage rate 平均每日工资率
}C"%p8=HM average expenditure pattern 平均开支模式
V^bwXr4f average growth rate 平均增长率
?BeiY zg average net fixed assets 固定资产平均净值
.ypL=~Rp average of relatives 相对价格平均数
$9_xGfx} average price 平均价格
$ r@zs'N average propensity to consume 平均消费倾向；一般消费倾向
6]WAUK%h average propensity to save 平均储蓄倾向；一般储蓄倾向
9 8I Ju average rate 平均率
-b9\=U[ average revenue 平均收入；平均收益
@=}0`bE average stock 平均库存；平均存货
l<58A7 average yearly rent 平均年租
[}E='m}u9+ avoidance of double taxation 避免双重课税
`EA\u]PwQ avoidance of tax 避税
