A:
?)Lktn9% A share Ａ股；甲类股份
G Q&9by=} abatement of tax 减税；减扣免税额
2uw%0r3Vi6 ABN AMRO Bank N.V. 荷兰银行
C 0*k@k Gy above-the-line expenditure 线上项目支出；经常预算支出
%Ua*}C above-the-line receipt 线上项目收入；经常预算收入
qB@]$ ABSA Asia Limited 南非联合亚洲有限公司
{Cs~5jYz absolute change 绝对数值变更
{a_= 4a absolute expenditure 实际开支
-w 2 !k absolute guideline figure 绝对准则数字
` e~/ absolute interest 绝对权益
XPzwT2_E absolute order of discharge 绝对破产解除令
r0QjCFSF= absolute profit margin 绝对利润幅度
,e>C)wq; absolute value 实值；绝对值
qYIBP?`g absolutely vested interest 绝对既得权益
FH M^x2 absorbed cost 已吸收成本；已分摊成本
u4$d# 0sA absorption 吸收；分摊；合并
j]J2,J absorption rate 吸收率；摊配率；分摊率
8nES=<rz ACB Finance Limited 亚洲商业财务有限公司
`(=)8>|e acceptable form of reciprocity 合理的互惠条件
WKB PqfC acceptable rate 适当利率；适当汇率
- J!F((jt acceptance agreement 承兑协议
-N5r[*> acceptance for honour 参加承兑
*~ 4uF acceptor 承兑人；接受人；受票人
9|jIrS%/~ acceptor for honour 参加承兑人
~n]:f7?I accident insurance 意外保险
@Qruc\_ Accident Insurance Association of Hong Kong 香港意外保险公会
`;*=2M<c accident insurance scheme 意外保险计划
*v:+ A E accident year basis 意外年度基准
H|F>BjXn5 accommodation 通融；贷款
#z rD i accommodation bill 通融票据；空头票据
- K}@Gp accommodation party 汇票代发人
$q.8ve0&^ account balance 帐户余额；帐户结余
A &w)@DOe account book 帐簿
+ qpD>5# account collected in advance 预收款项
]|Vm!Q account current book 往来帐簿
Fxv~;o# account of after-acquired property 事后取得的财产报告
\C} tK,79 account of defaulter 拖欠帐目
TKoO\\ account payable 应付帐款
JEY%(UR8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
E'[pNU*"x- account receivable 应收帐款
J;m[1Mae& account receivable report 应收帐款报表
U <4<8' account statement 结单；帐单；会计财务报表
?Dd2k%o account title 帐户名称；会计科目
/;HytFP accountant's report 会计师报告
<%pi *:E| Accountant's Report Rules 会计师报告规则
?{_dW=AQ1 accounting and auditing procedure 会计与审计程序；会计与核数程序
%PlPXoG= Accounting Arrangements 《会计安排》
.&r]
?O accounting basis 会计基础
Wf: AMxDm accounting by Official Receiver 破产管理署署长呈交的帐目
+ 6r@HK`,t Accounting Circular 《会计通告》
22tY%Y9 accounting class 会计类别
y*Ex5N~JC accounting date 记帐日期；会计结算日期
2Y 6/,W accounting for money 款项核算
n6Q 3X
Accounting Officer 会计主任
!S(jT?'w accounting period 会计报告期；会计期
,iSs2&$ m accounting policy 会计政策；会计方针
h3@mN\=h' accounting practice 会计惯例
?0'bf y] accounting principle 会计准则
Zpu>T2Tp accounting record 会计记录
cO(|>&tJ accounting report 会计报告
8VMq>- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2vj)3%:7#E Accounting Society of China 中国会计学会
]BAF accounting statement 会计报表
m}
Yf6:cr accounting system 会计制度；会计系统
P7u5Ykc* accounting transaction 会计事项；帐务交易
q%>L/ KJ# accounting treatment 会计处理
!EpP-bq'* accounting year 会计年度
d8]6 <\g accretion 增值；添加
o6vm(I% accrual 应计项目；应累算数目
!xe<@$ accrual basis 应计制；权责发生制
p[Q accrual basis accounting 应计制会计；权责发生制会计
,3fw"P$ accrue 应累算；应计
mGL%<4R, accrued benefit 应累算利益
0JNG\ARC accrued charges 应计费用
FpW{=4 y k accrued cumulative preference share dividend 应累算的累积优先股股息
L]HY*e accrued expenses 应累算费用
Y; #P"-yH accrued interest payable 应付利息；应计未付利息
^{~y+1lt' accrued interest receivable 应收利息；应计未收利息
3)Paf`mr accrued right 累算权益
TC R( accruing profit 应累算的利润
H.i_,ZF accumulated fiscal reserve 累积财政储备
? FM HK\ accumulated profit 累积利润；滚存溢利
[eWB
vAiW accumulated reserve 累积储备
.`)ICX accumulation of surplus income 累积收益盈余
||L qx#e= acquired assets 既得资产
^lf;Lc acquisition 收购；购置；取得
cHJ
&a`; acquisition cost 购置成本
M5%u>$2 acquisition expenses 购置费用
M6 0(yTm acquisition of 100% interest 收购全部股权
:_Ng`b/ acquisition of control 取得控制权
7sLs+ |<" acquisition of fixed assets 购置固定资产
! *pK# acquisition of shell “买壳”
o"UqI acquisition price 收购价
PkG+`N act of God 天灾
vaK$j!%FE acting partner 执事合伙人
rm"bp lLZA active market 买卖活跃的市场；交投畅旺的市场；旺市
w
#1l)+ active partner 积极参与的合伙人
25YJH1x active trading 交投活跃
|(S=G'AtU actual circulation 实际流通
rvr Ok actual cost 实际成本
]MB ^0:F- actual expenditure 实际开支；实际支出
pazFVzT actual income 实际入息；实际收入；实际收益
y!aq}YS actual market 现货市场
]Ff&zBJ actual price 现货价；实际价格
WfO6Fvx% actual profit 实际利润
t~@TUTbx actual quotation 实盘；实际价位；实际报价
'iL['4~. actual year basis 按实际年度计算
B~~rLo: a actuals 实货
oPWvZI(\& actuarial investigation 精算调查
.[O*bk actuarial principle 精算原则
T+2?u.{I actuarial report 精算师报告
vQIoj31 Actuarial Society of Hong Kong 香港精算学会
*5|\if\ actuarial valuation 精算师估值
#Va@4<4r actuary 精算师
:&TOQ<vM ad referendum agreement 暂定协议；有待覆核的协定
k# &y ad valorem duty 从价税；按值征税
>_&+g n${ ad valorem duty system 从价税制
,"}'NH@ ad valorem fee 从价费
`^w5/v# ad valorem tariff 从价关税
LClPAbr additional allowance 额外免税额
?}lCS7& additional amount for unexpired risk 未过期风险的额外款额
]qv/+~Qs> additional assessable profit 补加应评税利润
zo]7# additional assessment 补加评税
/{qr~7k,oQ additional commitment 额外承担
NTVG'3o additional commitment vote 额外承担拨款
^(&:=r.PC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'- ACNgNn additional dependent parent allowance 供养父母额外免税额
dks0 additional provision 额外拨款
J-I7K !B additional stamp duty 附加印花税
L'[ '7 additional tax 补加税罚款；补加税款
dmE-W S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W:0@m^r adjudged bankrupt 被裁定破产
f#^%\K:YYR adjudicated bankrupt 裁定破产人
M{z+=c&w adjudication fee 裁定费；评定印花税额手续费；评估契据费
n|^-qy'w adjudication of bankruptcy 裁定破产；宣告破产
YR[Ii? adjudication of insolvency 裁定无力偿还债务
eUBk^C]\ adjusted actual 经调整的实数；调整后的实数
6= 9 adjusted current assets 经调整的流动资产；调整后的流动资产
JQbI^ef_; adjusted figure 经调整的数字；调整后的数额
p]pFZ";70 adjusted liabilities 经调整的负债；调整后的负债
m0\(a_0V adjusted loss 经调整的亏损；调整后的亏损
>: wk.<Z- 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
9`c :sop adjusted profit 经调整的利润；调整后的利润
^. Pn)J adjusted surplus 经调整的盈余额；调整后的盈余额
]HC t%5 adjusted value 经调整的价值；调整后的价值
k,q` ^E8k adjustment 调整；修订；理算〔保险〕
Wd dU|-W adjustment centre 调剂中心
NU_VUd2 adjustment lag 调整过程的时间差距；调整时差
KE(kR>OB] adjustment mechanism 调整机制
LX w&d]P adjustment of loss 亏损调整
Hj2P|;2S adjustment process 调整过程；调整程序
_;0:wXib = adjustment range 调整幅度
rtUd L,Hx administered exchange rate 受管制汇率
G-}
zkax Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JDMaLo administration expenses 行政费用
kuUH 2:L administration fee 手续费；行政费
VY![Vn HsB administration in bankruptcy 破产管理
^{Mx?]z administration order 遗产管理令
e=_*\`/CN administrator 管理人；遗产管理人
z2,rnm )Q administrator of the estate 遗产管理人
s'5
j vlG admission of debt 债项承认书
rg\|-_.es' admission of proof 接纳债权证明
} *0%wP advance 放贷款项；垫付款项；预支款项；预付款项
:!aFfb[" advance account 暂支帐目；预付款帐户
FiFZM advance compensation 预付补偿金
lUWjm%| advance from shareholder 股东垫款
Q>z 0?%B advance pending reimbursement 预支以待日后付还
SZyPl9.b advanced economy 先进经济体系
b\;QR?16R advancement 预付；预付财产
d5u,x.R advances warrant 垫款令
12k)E k9 advancing 贷出
I:Z38xz -[ adverse balance 逆差
j&#p& `B adverse exchange 逆汇
g=Qj9Z
advertisement addressed to shareholders 在报章刊登的致股东通告
'9RHw Ku&s advice for collection 托收通知书
K,^b=_] advice of drawing 提款通知书；汇票通知书
VT0I1KQx. advice of payment 付款通知
tM !1oWH Advisory Committee [Securities and Futures Commission]
I *}:C 谘询委员会〔证券及期货事务监察委员会〕
6%fU}si, Advisory Committee on Diversification 经济多元化谘询委员会
az19-QIcg affidavit 誓章；遗产申报誓章
c{&sf
y affidavit of no receipt 述明无收款的誓章
9$Hgh7'hvs affiliate 联号；联营公司；附属公司
ql_a D o j affiliated company 附属公司；联号；联营公司
^TB%| yZ _ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EcP"GO5 affordability 负担能力
eQYW>z'%, African Development Bank [AfDB] 非洲开发银行
`%rqQnVB after-acquired property 事后取得的财产
a:P%
r after-hours dealing 市后交易
c.d*DM}W after-tax profit 税后盈利；税后利润；税后溢利
O-: ~6A agency agreement 代理协议
W]reQ&<Z agency expenses 代理机构的开支
eBBh/=Zc agency fee 代理费
lYq
R6^ Agency Law 《代理法》
"_5av!;A
g agent 代理人；承销人
R':a,6 O agent of company 公司代理人
)~!Gs/w6 agent's fee 代理人费；经纪费
<hS >L1ZSr aggregate 总计；总数；总体数字
VpJ2Qpd= aggregate amount 总款额；总额
GL
(YC-{ aggregate assets and liabilities 总体资产与负债
II[qWs>RG[ aggregate at constant price 按固定价格计算的总体数字
;i ,yT
?so aggregate demand 总需求
,9q5jOnk aggregate gross position 总持仓量
BDcl1f T aggregate limit 总限额
|E!xt6B aggregate of salaries tax 合计薪俸税
3pl.<;9r aggregate performance 总体表现；总体业绩
"esV#%:#J aggregate supply 总体供应
iUSs) []H> aggregate surplus 总盈余
*UEo&B2+ aggregate total 整体总额
< v0 d 8 aggregate value 总值；合计价值
:a`l_RMU aggregated basis 合计基准
b/2t@VlL aggregated net chargeable income 合计应课税入息实额
_D
z4 }:9 aggregation 合并计算；合计；总和
q?\3m3GM aggregation of incomes of husband and wife 夫妇入息合并计算
v bh\uv& aggregation of property 财产的总和
/A{znE agio 差价；贴水
!o> /gI` Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%W u 3$b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$L ;7SY? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ucB< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]k >S0 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
[?]s((A~B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_L&C4 <e' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q2iu}~ agreement for a settlement 授产协议
Rrk3EL agreement for assignment 转让协议
-S9$C*t agreement for sale 售卖协议；买卖协议
xNl_Q8Z?R^ agreement for sale and purchase 买卖协议
o3%Gc/6% agreement for the payment of interest 支付利息协议
3<?(1kSo>> agreement for the repayment of money 还款协议
_%"/I96' agreement of reinsurance 再保险协议
l$.C 40v Agricultural Bank of China 中国农业银行
.PxtcC. K air passenger departure tax 飞机乘客离境税
@YV-8;hO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7FfzMs[ \e airport tax 机场税
/z~;.jRg alcohol duty 酒精税
Tpkm\_ alienation 让与；让渡；转让
OSsdB%bIu` alimony 生活费；赡养费
Q- j+#NGc All Ordinaries Index [AOI] 所有普通股指数
-,}f6* all risks 全险；综合险
u'P@3'P All Sales Record for Stock Market 《股票市场成交报告》
+Fy G{1?< Allied Capital Resources Limited 新联财务有限公司
.pG_j] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Hz+edM UL allocation letter 拨款信件
u9}=g%TV allocation of fund 分配款项；预留款项
+d Ig&}Tr allocation of profit 利润分配；溢利分配
s6!aGZ allocation warrant 拨款令
3X% >xUI allotment 分配；配股
hb[K.`g allotment notice 股份配售通知；配股通知
%0= |WnF- allotment of shares 股份分配
+*F ;l\R allowable 可获宽免；免税的
FRX' "gIR0 allowable business loss 可扣除的营业亏损
x!gu&AA<* allowable expenses 可扣税的支出
_f2(vWCW;J allowance 免税额；津贴；备抵；准备金
Smg,1,= allowance for debts 债项的免税额
q=g;TAXZl allowance for depreciation by wear and tear 耗损折旧免税额
/R@ eOl}D allowance for funeral expenses 殡殓费的免税额
&o:wS e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sIg{a( 1/ allowance for repairs and outgoings 修葺及支出方面的免税额
q[7C,o>/ allowance to debtor 给债务人的津贴
zjB8~ku# alteration of capital 资本更改
dN;C-XF3s alternate trustee 候补受托人
&5c)qap;n amalgamation 合并
WVp14Z?k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qKZ ~)B j ambit of charges 征税范围；收费范围
Bo)w#X amended valuation 经修订的估值
O`Nzn~),x American Commodities Exchange 美国商品交易所
} n_9d. American Express Bank Limited 美国运通银行
qp'HRh@P2: American Stock Exchange 美国证券交易所
EXoT$Wt{$ amortization 摊销
53@*GXzE amount due from banks 存放银行同业的款项
|*jnJWH4: amount due from banks abroad 存放海外银行同业的款项
~ b\bpu amount due from holding companies 控股公司欠款
3S
+. ]v> amount due from local banks 存放本港银行同业的款项
RE7 I" amount due to banks 银行同业的存款
#!C/~"Y*`| amount due to banks abroad 海外银行同业的存款
kf.w:X "i amount due to holding companies 控股公司存款
\_CC6J0k amount due to local banks 本港银行同业的存款
~S#Le amount due to outport banks 外埠银行同业的存款
)Q&:$] amount for note issue 发行纸币的款额
0P&rTtU6 amount of bond 担保契据的款额
3zv_q&+8b amount of consideration 代价款额
-h8A< amount of contribution 供款数额
@6(4}&sEdm amount of indebtedness 负债款额
>o%. `)Ar amount of principal of the loan 贷款本金额
*8t_$<'dQ amount of rates chargeable 应征差饷数额
S 0,p:W ey amount of share capital 股本额
b&s"x?
7 amount of sums assured 承保款额
Wyw/imr amount of variation 变动幅度
D$!(Iae amount of vote 拨款数额
\:%e 6M amount payable 应付款额
" :@5|4qK amount receivable 应收款额
$yLsuqB} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cZPv6c_w analysis 分析
#4 DEb<D ancillary risk 附属风险
}e& annual account 周年帐目；周年帐目报表；年度决算；年结
d
0$)Y|d> annual accounting date 年结日期
GUJx?V/[ annual allowance 每年免税额；年积金；年度津贴；年津
MG<F.u annual balance 年度余额
/87?U; |V annual disposable income 每年可动用收入
7[.aAGT Z; annual estimates 周年预算
}&bO;o&> annual fee 年费
Y Dq5%N` annual general meeting 周年大会
I?EtU/AD annual growth rate 年增率；每年增长率
c xp>4[gH annual long-term supplement 长期个案每年补助金
<`+U B<K annual pensionable emolument 可供计算退休金的年薪
)zf&`T annual report 年报
h/mmV:v Annual Report on the Consumer Price Index 《消费物价指数年报》
pa`"f&JO annual return 周年报表；周年申报表；每年报税表格
_.KKh62CN Annual Return Rules 《周年报表规则》
oGu-:X=`9 annual review of consumer prices 每年消费物价回顾
4D0=3Vy
annual roll-forward basis 逐年延展方式
T:q!>"5 annual salary 年薪
tF+m/}PM^ annual statement 年度报表；年度决算表
294
0M4 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
QcU&G* annuitant 年金受益人
u|BD=4* annuity 年金
*G7/ annuity contract 年金合约
)!s f@F? annuity on human life 人寿年金
iLIH |P% antecedent debt 先前的债项
i<m 1^a#C' ante-dated cheque 倒填日期支票
ZQlja anticipated expenditure 预期开支
,Tvfn`;( anticipated net profit 预期纯利
Lf4c[[@%gd anticipated revenue 预期收入
[z'PdYQR/{ anti-inflation measure 反通货膨胀措施
wi|'pKG anti-inflationary stance 反通货膨胀立场
]N!8U_U3 apparent deficit 表面赤字
G0Eqo$W)S apparent financial solvency 表面偿债能力
W]}y:_t4 apparent partner 表面合伙人
fb0i6RC~& application for personal assessment 个人入息课税申请书
2/<VoK0b application of fund 资金应用
V\5ZR LawP application to release as liquidator and to destruct the books of accounts and documents
( d#E16y 申请免除清盘人职务及毁灭帐簿与文件
>TK:&V appointed actuary 委任精算师
\Z{6j& ; appointed auditor 委任核数师；委任审计师
\7 n ;c appointed trustee 委任的受托人
3WHj|ENW appointer 委任人
x\z* iv apportioned pro rata 按比例分摊
)*}2L _5] apportionment 分配；分摊
{Z P0%MD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_a|-_p apportionment formula 分摊方程式
airg[dK apportionment of estate duty 遗产税的分摊
p6 VS<L appraisal 估价；评估
Zi<Y?Vm/,O appreciable growth 可观增长
e * {'A appreciable impact 显着影响
"j#;MOK appreciable increase 可观增长
G~b/!clN appreciation 增值；升值
i|?EgGFG appreciation against other currencies 相对其他货币升值
,UNCBnv1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
FZf{kWH appreciation tax 增值税
/@h)IuW appropriation 拨款；拨用；拨付
`@!4#3H appropriation account 拨款帐目
5 Sm9m*/ Appropriation Bill 拨款法案
c5Fl:= h appropriation-in-aid system 补助拨款办法
>NwS0j$j@ approved assets 核准资产
uQk} approved basket stock 认可一篮子证券
1U[ Q)(P approved budget 核准预算
<H03i"Z/S approved charitable donation 认可慈善捐款
}#]2u| G approved charitable institution 认可慈善机构
kG 7]<^Os3 approved currency 核准货币；认可货币
Osz:23(p approved estimates 核准预算
$o 2 H#" approved estimates of expenditure 核准开支预算
6b`3AAGU" approved overseas insurer 核准海外保险人
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r~cc approved overseas trust company 核准海外信托公司
| >X5@ approved pooled investment fund 核准汇集投资基金
A/:^l%y,GZ approved provident fund scheme 认可公积金计划
eLPWoQXt approved provision 核准拨款
PWUS@I approved redeemable share 核准可赎回股份
zmaf@T approved regional stock 认可地区性证券
}ADdKK- approved retirement scheme 认可退休金计划
.nh }f}j approved subordinated loan 核准附属贷款
*L7& P46 arbitrage 套戥；套汇；套利
onqfmQ,3E arbitrageur 套戥者；套汇者
as%@dUK? arbitrary amount 临时款项
1fajTT? arrangement 措施；安排；协定
% {"v^4 arrears 欠款
E "9` arrears of pay 欠付薪酬
CCx_|> arrears of revenue 逾期未收税款；逾期未收的帐项
'9 @} =pE articles of association 组织章程；组织细则；组织章程细则
ul@G{N{L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lqdil l\ ascertainment of profit 确定利润
gkkT<hEV= "Asia Clear" “亚洲结算系统”
-|_#6-9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X$mCn# 8m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q AN : Asian Development Fund [ADF] 亚洲发展基金
V&e 9?5@ Asian dollar bond 亚洲美元债券
&}}UdJ` Asian dollar market 亚洲美元市场
JO3"$s|t Asian dollar rate 亚洲美元利率
N(ov.l; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[9 N>*dKB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!C]2:+z-MF asked price 沽盘；喊价；索价；卖方报价
!g|)?XWc assessable income 应评税入息
} [2 assessable loss 应评税亏损
#7(?B{i assessable profit 应评税利润
"wqN,}bj\ assessable value 应评税值
U phme8SX assessed profit 估定利润
$>if@} u assessed value 经评估价值
KNvvYwFH] assessment 评税；评定；估价；评税单
0i |z$QRL~ assessment number 评税编号；估价编号
TjDDvXY assessment of additional tax 补加税评税
_`|te|ccF assessment of performance 业绩评估；实绩评价
M uI>ZoNF Assessor 评税主任
#^FDG1= asset price bubbles 资产价格泡沫
Q6qIx=c4 asset-backed securities 具资产保证的证券
o,(]w kF assets accretion 资产增值
cl,\N\ assets and liabilities 资产与负债
+q<G%PwbV assets betterment statement 资产递增表；资产改进表
E]@$,)nC assets lending 实物放款；有抵押贷款
)O}q{4 ,} assets of the company passing on the death 死者去世时转移的公司资产
$f>h_8cla assets pledged as security for liabilities 用作负债抵押的资产
41^ =z[k assets portfolio 资产投资组合
XWd;-%`< assets price 资产价格
X>-|px$vy assets quality 资产质素
k4i*80 assets realization 资产变现
o*5iHa(Qm assets refinancing arrangement 资产再集资安排
yq7gBkS assets securitization 资产证券化
~(v7:? assets situated outside Hong Kong 在香港以外地方的资产
c2E*A+V#u assets stripping 削减资产；拆卖资产
S Lsw '< assets value 资产值
9I1D'7wI^^ assignee 承让人
M_BG :P5 assignment 转让；转让书；转让契
rg5ZxN|g assignment of interest 权益转让
=(aA `:Nl assignment of letters patent and trade mark 专利证书及商标转让
qz_'v{uAj assignment of property 物业转让；物业转让书
_dQg5CmlG assignment right 转让权
uPhL?s{ assignor 转让人
G>@ K X associate 有联系的人；有关连人士；相联者；合伙人；联系人
;URvZ! {/Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#S 4lRVt5 associate member 附属会员
sV']p#HK0 associated body corporate 相联法人团体
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associated company 相联公司；联属公司
?:woUTyCv associated corporation 相联法团
84U?\f@u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a*kvU "] 公认会计师公会〔英国〕
`AcUxnO Association of Futures Exchange Brokers 香港期货经纪协会
#];b+ T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ga$ J7 R association of underwriters 承保人组织
NB^+Hcb$ assumption of control 接管
_-+x zdGvX assurance 担保；保险；转易；转易书
j:>_1P / assurance of interest 权益的转易
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F7>d at 19XX price 按一九ＸＸ年价格计算
K`vc&u f at a discount 按赔价计算；按贴水价格计算；打折扣
d94 Le/E at a premium 按溢价计算；按升水价格计算
tg~@(IT}j at call 通知付款；按通知
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at constant market price 按固定市价计算
>))f;$D= at constant price 按固定价格计算
/XVjcD66c at cost 按成本计算
.Ld{QPa at current market price 按当时市价计算；按现时市价计算
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n# at current price 按当时价格计算；按现时价格计算
3bN]2\ at factor cost 按要素成本计算；按生产要素成本计算
chC= $(5t at money-of-the-day price 按付款当日价格计算
_uf ,7R- at or better 按指定或较佳价位〔买卖指令〕
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" at par 按面值计算；平价
'W_u1l/ at sight 见票即付
fHV%.25 at the close 按收市盘
>}7Ml at the opening 按开市盘
V zTHW5B attestation 见证；见证条款
GZt L- at-the-money option 平价期权
OaH1xZNOC` attorney 受权人；受托代表人
?:AD& Dn attornment 新拥有人承认书
iwVsq_[] L attributable profit 可归属利润
FL|\D attributable share value 可归属股份价值
MW |*Z{6* Auckland Stock Exchange 奥克兰证券交易所
BB9+ d"Sq auction 拍卖
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grZ/w] auctioneer 拍卖商
\?_M_5Nb audit 审计；核数
o)2KQ$b>Q Audit Commission 审计署
C{<H)?]*BF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x >!bvZ2 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〕
23p1Lb9P audit review 帐目审查
~W..P:wG5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ks|c'XQb audited account 审计帐目；经审计的帐目
JYw_Z*L=m audited annual account 经审计的周年帐目
b4?]/Uy+/ audited balance sheet 经审计的资产负债表
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npa D! auditor 核数师；核数主任；审计师
nRHxbE}:: auditor's certificate 核数师证明书；审计师证明书
VV+gPC auditor's report 核数师报告；审计师报告
x O_u Aussie bond 澳元债券
u vMc B9 austerity budget 紧缩预算
ZJf:a}=h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z#N Ea.] Australia All Ordinaries Index 澳洲所有普通股票指数
sS{!z@\Lf Australian Dollar [AUD] 澳元
M 8NWQ^Y Australian Options Market 澳大利亚期权市场
4.e0k<]N` Australian Securities Commission 澳洲证券事务监察委员会
=THRy ZCH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oAprM Z 7Y Australian Stock Exchange 澳大利亚证券交易所
MUW&m2 Austrian Schilling [ATS] 奥地利先令
=kP|TR!o- authentication 认证；鉴证
KD* xFap authority to purchase 委托购买证；委购书
U Fz C8 authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
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$5L authorization by instruction 指令授权
/g )( authorization by warrant 令状授权
+R2+?v6 authorization of unit trust 单位信托的认可
< N(r - authorized agent 指定代理人
>[0t@Tu,D authorized capital 法定资本
*8Kx y@ authorized clerk 出市员
Ly P Cc| authorized dealer 认可交易商
?#~km0~F) authorized financial institution 认可财务机构
K41Gn authorized fund 认可基金
aoHAB<.C authorized fund house 获授权的基金公司；认可基金公司
y!M# #K* authorized institution 认可机构
OPuty/^!Gw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S;K5JBX0# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ua!43Bp authorized insurer 获授权保险人；获认可承保人
$W;f9k@C! authorized investment 特准投资项目
jB"IJ$cD authorized person 获授权人
n@$("p authorized representative 获授权代表
6PyW(i(bs authorized share capital 法定股本
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Yd<,4 automated quotation system 自动报价系统
,(3oAj\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2DNB?,uP,' 自动交易系统〔香港期货交易所有限公司〕
A} 4 ", automatic adjustment mechanism 自动调整机制
Ws/\ lD automatic adjustment system 自动调整系统
{!&^VXZIT Automatic Clearing House 自动票据交换所
!~Ptnr`; automatic exchange rates accumulation system 自动化汇率累集系统
z'01V8e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y !%2vOt automatic teller machine [ATM] 自动柜员机
: |%1i>O autopay 自动转帐
G S&I6 available assets 可用资产
-2B3 xIZJ available fiscal reserve 现存财政储备
QV[ #^1 available profit 可用利润
nr V!<nNBk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"F:V$,mJ average 平均；平均数；海损
1| dXbyUd average basic salary 平均基本薪金
N c(f+8 average consumer expenditure 平均消费开支；一般消费开支
\7PC2IsT3 average cost 平均成本
-&E U#Wqh average cost of land production 增辟土地平均成本
A5E^1j}h@ average daily turnover 平均每日成交额
P%aNbMg average daily wage rate 平均每日工资率
?*^ HZ~O1 average expenditure pattern 平均开支模式
37 b6w6{D average growth rate 平均增长率
DX_?-jw})f average net fixed assets 固定资产平均净值
VA5f+c/ % average of relatives 相对价格平均数
v^dQ%+}7> average price 平均价格
jG`,k*eUrJ average propensity to consume 平均消费倾向；一般消费倾向
Bn{i+8I average propensity to save 平均储蓄倾向；一般储蓄倾向
wx8Qz, Z average rate 平均率
}R! t/ 8K average revenue 平均收入；平均收益
Ou`;HN;[ average stock 平均库存；平均存货
\0n<6^y average yearly rent 平均年租
&Jd_@F#J avoidance of double taxation 避免双重课税
dUL*~%2I avoidance of tax 避税
