A:
pBl'SQccp A share Ａ股；甲类股份
W}{RJWr abatement of tax 减税；减扣免税额
}t JR Bb ABN AMRO Bank N.V. 荷兰银行
n,/eT,48` above-the-line expenditure 线上项目支出；经常预算支出
}-jS0{i above-the-line receipt 线上项目收入；经常预算收入
[C xnGeKK ABSA Asia Limited 南非联合亚洲有限公司
DLggR3K_\ absolute change 绝对数值变更
.
7*k}@k absolute expenditure 实际开支
.,[ NJ:l absolute guideline figure 绝对准则数字
+ }1h absolute interest 绝对权益
&\ 6Buw_ absolute order of discharge 绝对破产解除令
&. ^(, pt absolute profit margin 绝对利润幅度
5ar2Y$bY absolute value 实值；绝对值
r*_z<^ d absolutely vested interest 绝对既得权益
Bp&7:snGt absorbed cost 已吸收成本；已分摊成本
r:;nv D absorption 吸收；分摊；合并
2MY-9(no absorption rate 吸收率；摊配率；分摊率
+U 9m ACB Finance Limited 亚洲商业财务有限公司
b* (~8JxZ acceptable form of reciprocity 合理的互惠条件
nY y%=B|> acceptable rate 适当利率；适当汇率
f4[fXP ;A acceptance agreement 承兑协议
@N+ }cej acceptance for honour 参加承兑
NN> E1d= acceptor 承兑人；接受人；受票人
Ad7N '1O acceptor for honour 参加承兑人
A.- j 5C4 accident insurance 意外保险
0APh=Alq Accident Insurance Association of Hong Kong 香港意外保险公会
@ >:V ? accident insurance scheme 意外保险计划
7 6 nrDE accident year basis 意外年度基准
Q+bZZMK5,U accommodation 通融；贷款
:DWvH,{+& accommodation bill 通融票据；空头票据
|z.x M> accommodation party 汇票代发人
b- !+Q) account balance 帐户余额；帐户结余
p} }pq~EH/ account book 帐簿
x;N@_FZ7KY account collected in advance 预收款项
-%f$$7 account current book 往来帐簿
} SD*@w account of after-acquired property 事后取得的财产报告
}Br=eaY account of defaulter 拖欠帐目
hSkI]% account payable 应付帐款
\G4L+Q/13 account payee only [A/C payee only] 只可转帐；存入收款人帐户
A$ 2 A YQ account receivable 应收帐款
B|I9Ex~L account receivable report 应收帐款报表
Z2P DT account statement 结单；帐单；会计财务报表
;@ <E account title 帐户名称；会计科目
&BOq%*+ accountant's report 会计师报告
K<3,=gL9[ Accountant's Report Rules 会计师报告规则
"R< c accounting and auditing procedure 会计与审计程序；会计与核数程序
4C:-1gu7 Accounting Arrangements 《会计安排》
LK>A C9ak< accounting basis 会计基础
?58,Ja accounting by Official Receiver 破产管理署署长呈交的帐目
|; [XZ ZZ Accounting Circular 《会计通告》
p9X{E%A<: accounting class 会计类别
r< MW 8 accounting date 记帐日期；会计结算日期
[ KcF0%a accounting for money 款项核算
uy'I#^Bt Accounting Officer 会计主任
;r8<
Ed accounting period 会计报告期；会计期
O Ko)p`BX accounting policy 会计政策；会计方针
Q H>e_ accounting practice 会计惯例
#!. 26RM:P accounting principle 会计准则
wqnrN6$jf accounting record 会计记录
eeMeV> accounting report 会计报告
sOVbz2 \yb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wn 1` 9 Accounting Society of China 中国会计学会
qX9x#92 accounting statement 会计报表
L.ML0H- accounting system 会计制度；会计系统
Nh^
lC accounting transaction 会计事项；帐务交易
4
* n4P accounting treatment 会计处理
{u}d`%_.M accounting year 会计年度
=# /BCL7 accretion 增值；添加
u=QG%O#B accrual 应计项目；应累算数目
tRtoA5 accrual basis 应计制；权责发生制
C}'Tmi accrual basis accounting 应计制会计；权责发生制会计
OUtXu7E $ accrue 应累算；应计
D`4>Wh /H accrued benefit 应累算利益
D`9 a"o accrued charges 应计费用
WY& [%r accrued cumulative preference share dividend 应累算的累积优先股股息
V|\dnVQ'-% accrued expenses 应累算费用
#r,LV}*qg accrued interest payable 应付利息；应计未付利息
|YnT;q accrued interest receivable 应收利息；应计未收利息
C<B+ ! 16 accrued right 累算权益
a>H8, a accruing profit 应累算的利润
5jNDr`pnu accumulated fiscal reserve 累积财政储备
/ gH[|d accumulated profit 累积利润；滚存溢利
'} 5Yc, accumulated reserve 累积储备
[`n)2}
k accumulation of surplus income 累积收益盈余
/_(q7:<ZF acquired assets 既得资产
1CmjEAv%/ acquisition 收购；购置；取得
)JsmzGC0 acquisition cost 购置成本
b'O >qQ acquisition expenses 购置费用
\cx==[& ( acquisition of 100% interest 收购全部股权
OF1fS\P<> acquisition of control 取得控制权
a f- acquisition of fixed assets 购置固定资产
a(#aEbN?d acquisition of shell “买壳”
F 1A7l"X] acquisition price 收购价
CT0 ~ act of God 天灾
a%YohfsY?U acting partner 执事合伙人
lKSd]:3Xm active market 买卖活跃的市场；交投畅旺的市场；旺市
S_ER^Pkg active partner 积极参与的合伙人
3:g~@PB active trading 交投活跃
o%SD\zk actual circulation 实际流通
N|-'Fu actual cost 实际成本
^[g7B"`K5 actual expenditure 实际开支；实际支出
#d* )W3e2{ actual income 实际入息；实际收入；实际收益
dX;Q\
]" actual market 现货市场
7=@3cw
H actual price 现货价；实际价格
Ri<'apl actual profit 实际利润
eEmuE H@X actual quotation 实盘；实际价位；实际报价
'DdR2 actual year basis 按实际年度计算
"6t# actuals 实货
pNNvg,hS8 actuarial investigation 精算调查
))xP]Mu v actuarial principle 精算原则
_&R lR actuarial report 精算师报告
""W*) rR
Actuarial Society of Hong Kong 香港精算学会
Y;"rJxHD actuarial valuation 精算师估值
@b 3jO actuary 精算师
!(i}FFn{: ad referendum agreement 暂定协议；有待覆核的协定
NpAZuISD! ad valorem duty 从价税；按值征税
X3zpU7`Av+ ad valorem duty system 从价税制
mmvo
> F" ad valorem fee 从价费
a,ZmDkzuv ad valorem tariff 从价关税
;) XB' additional allowance 额外免税额
Hs`j 6yuc9 additional amount for unexpired risk 未过期风险的额外款额
/'QfLW>6 additional assessable profit 补加应评税利润
xgq
`l# additional assessment 补加评税
n6C]JWG\/U additional commitment 额外承担
_ %gu<Ys additional commitment vote 额外承担拨款
vrX@T ?> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[X^Oxs additional dependent parent allowance 供养父母额外免税额
ZW@%>_JR] additional provision 额外拨款
0nsj ihw additional stamp duty 附加印花税
iOrpr,@ additional tax 补加税罚款；补加税款
`Kb"`}`_vm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[k{2)g adjudged bankrupt 被裁定破产
b^^ .$Gu adjudicated bankrupt 裁定破产人
3PUyua' adjudication fee 裁定费；评定印花税额手续费；评估契据费
c]PG5f xf adjudication of bankruptcy 裁定破产；宣告破产
jnIf (a adjudication of insolvency 裁定无力偿还债务
%f1>cO9[ adjusted actual 经调整的实数；调整后的实数
.H# <yPty adjusted current assets 经调整的流动资产；调整后的流动资产
*-`-P adjusted figure 经调整的数字；调整后的数额
[ BZA1, adjusted liabilities 经调整的负债；调整后的负债
<x[CL,Zg7 adjusted loss 经调整的亏损；调整后的亏损
,)35Vi;. adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^_ST#fFS adjusted profit 经调整的利润；调整后的利润
FNR<=M adjusted surplus 经调整的盈余额；调整后的盈余额
m&a 8/5 adjusted value 经调整的价值；调整后的价值
Op5S' adjustment 调整；修订；理算〔保险〕
?2n F1>1 adjustment centre 调剂中心
Yaix\*II adjustment lag 调整过程的时间差距；调整时差
LK:J kjp^ adjustment mechanism 调整机制
C
)J@`E adjustment of loss 亏损调整
2>*b.$g adjustment process 调整过程；调整程序
C8W4~~1S adjustment range 调整幅度
9D[Jn}E: administered exchange rate 受管制汇率
/8Ru O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0WI@BSHnM administration expenses 行政费用
L+D 9Z E] administration fee 手续费；行政费
b <z)4 administration in bankruptcy 破产管理
h/pm$9A administration order 遗产管理令
C
@nA* administrator 管理人；遗产管理人
Wy.^1M/n>~ administrator of the estate 遗产管理人
2+= :pc^ admission of debt 债项承认书
f)19sjAJk admission of proof 接纳债权证明
u :w advance 放贷款项；垫付款项；预支款项；预付款项
m <'&`B; advance account 暂支帐目；预付款帐户
s2`Qh9R
advance compensation 预付补偿金
bae\EaS
? advance from shareholder 股东垫款
u"gtv advance pending reimbursement 预支以待日后付还
c zg9tG8 advanced economy 先进经济体系
4 Kh0evZ advancement 预付；预付财产
/i)>|U
4 advances warrant 垫款令
?np3*; lw advancing 贷出
0vZ49}mb) adverse balance 逆差
v2jpao<K adverse exchange 逆汇
2(AuhZ> advertisement addressed to shareholders 在报章刊登的致股东通告
XiO~^=J advice for collection 托收通知书
+SNjU"x advice of drawing 提款通知书；汇票通知书
g\]~H%2 , advice of payment 付款通知
Vrn+"2pdJ Advisory Committee [Securities and Futures Commission]
ib- H
jJ8 谘询委员会〔证券及期货事务监察委员会〕
!2F X l; Advisory Committee on Diversification 经济多元化谘询委员会
%R^*MUTx affidavit 誓章；遗产申报誓章
+3[8EM#g affidavit of no receipt 述明无收款的誓章
b?K`DUju{0 affiliate 联号；联营公司；附属公司
Ctx`b[&KXX affiliated company 附属公司；联号；联营公司
5@_kG oqd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d1';d6. u\ affordability 负担能力
Tfp^h~&u African Development Bank [AfDB] 非洲开发银行
K~6u5 a9s after-acquired property 事后取得的财产
RXRoMg!-P after-hours dealing 市后交易
T# .pi@PF> after-tax profit 税后盈利；税后利润；税后溢利
Ajm4q_ agency agreement 代理协议
fj97_Q= agency expenses 代理机构的开支
yJ4ZB/ZQ agency fee 代理费
L*FQ`:lZ Agency Law 《代理法》
y.$Ae1a= agent 代理人；承销人
8/k"A-m agent of company 公司代理人
gC+?5_= < agent's fee 代理人费；经纪费
C 7Fx V2 aggregate 总计；总数；总体数字
T^icoX=c4 aggregate amount 总款额；总额
<,*3Av aggregate assets and liabilities 总体资产与负债
2( U;{;\n* aggregate at constant price 按固定价格计算的总体数字
^*"i
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>%H(0G# X aggregate gross position 总持仓量
g#:P cl aggregate limit 总限额
[\ e/xY(4 aggregate of salaries tax 合计薪俸税
JbAmud, aggregate performance 总体表现；总体业绩
SQ DfDrYP aggregate supply 总体供应
rXR!jZ.hi aggregate surplus 总盈余
g OK aggregate total 整体总额
$`[TIyA9! aggregate value 总值；合计价值
DY\~O aggregated basis 合计基准
GH \
Sy aggregated net chargeable income 合计应课税入息实额
cH6++r aggregation 合并计算；合计；总和
:-Ml?:0_X aggregation of incomes of husband and wife 夫妇入息合并计算
[@_W -rA aggregation of property 财产的总和
.(99f#2M: agio 差价；贴水
Wv||9[Rd Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&2bqL!k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"7Z-ACyF5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[\qclW;L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mKs J[)#. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~REfr}0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%j@@J\G! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tl; b~k agreement for a settlement 授产协议
20# V?hX3 agreement for assignment 转让协议
l5#SOo\ agreement for sale 售卖协议；买卖协议
=!\Y;rk agreement for sale and purchase 买卖协议
p\R&vof* agreement for the payment of interest 支付利息协议
!Df>Q5~g agreement for the repayment of money 还款协议
qKr xln/T agreement of reinsurance 再保险协议
EbG&[v Agricultural Bank of China 中国农业银行
@H8DGeM air passenger departure tax 飞机乘客离境税
(K_{a+$[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V8Ri2&|3 airport tax 机场税
c \;_ jg alcohol duty 酒精税
O-huC:zZh alienation 让与；让渡；转让
m}7Nu alimony 生活费；赡养费
cn Oh j All Ordinaries Index [AOI] 所有普通股指数
A*g-pJ h all risks 全险；综合险
OA^6 l# All Sales Record for Stock Market 《股票市场成交报告》
Y? $ Allied Capital Resources Limited 新联财务有限公司
'Y.6 sB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m(D+!I9 allocation letter 拨款信件
Y] tbwOle allocation of fund 分配款项；预留款项
1|m%xX,[ allocation of profit 利润分配；溢利分配
RO@=&3s allocation warrant 拨款令
hd]ts. allotment 分配；配股
R?IRE91 : allotment notice 股份配售通知；配股通知
Y?3f
Fg allotment of shares 股份分配
[+_>g4M~% allowable 可获宽免；免税的
4fL`.n1^ allowable business loss 可扣除的营业亏损
g^^pPV K_ allowable expenses 可扣税的支出
7pou(U allowance 免税额；津贴；备抵；准备金
IdM~'
Q>\ allowance for debts 债项的免税额
>g m allowance for depreciation by wear and tear 耗损折旧免税额
!ewT#afyu( allowance for funeral expenses 殡殓费的免税额
t3h ){jZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Sy' ]fGvx allowance for repairs and outgoings 修葺及支出方面的免税额
%DA&txX}w allowance to debtor 给债务人的津贴
o7s !ti\ G alteration of capital 资本更改
kD0bdE| alternate trustee 候补受托人
^qzH( ~g{M amalgamation 合并
Qj'Ik`o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9w~S zpJ% ambit of charges 征税范围；收费范围
F0~<p[9Nx amended valuation 经修订的估值
&B ]1 VZUp American Commodities Exchange 美国商品交易所
9VanR
::XX American Express Bank Limited 美国运通银行
:yRv:`r3Lt American Stock Exchange 美国证券交易所
2$ &B@\WY amortization 摊销
QIg'js$W amount due from banks 存放银行同业的款项
C T\@>!'f amount due from banks abroad 存放海外银行同业的款项
ITg<u?z_ amount due from holding companies 控股公司欠款
~GcWG4 amount due from local banks 存放本港银行同业的款项
?(n v_O amount due to banks 银行同业的存款
Xdw pn+7s amount due to banks abroad 海外银行同业的存款
,ga6 amount due to holding companies 控股公司存款
)_1 GPS amount due to local banks 本港银行同业的存款
<u xLG;R amount due to outport banks 外埠银行同业的存款
On54!m amount for note issue 发行纸币的款额
2v2XU\u{t amount of bond 担保契据的款额
tt#dO@G#Fe amount of consideration 代价款额
kIX1u<M~ amount of contribution 供款数额
!JyY &D~` amount of indebtedness 负债款额
]jYFrOMy4S amount of principal of the loan 贷款本金额
SZEi+CRs0 amount of rates chargeable 应征差饷数额
tJybR"NQ amount of share capital 股本额
h[&"KA amount of sums assured 承保款额
`<7!Rh,tS^ amount of variation 变动幅度
Ij$C@hH amount of vote 拨款数额
\ H~zN]3^
amount payable 应付款额
vP=68muD amount receivable 应收款额
O =;jDWE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J/O{x analysis 分析
+<j7^AEG ancillary risk 附属风险
WN<g _8QR annual account 周年帐目；周年帐目报表；年度决算；年结
s*s~yH6 annual accounting date 年结日期
,uAp;"YJeV annual allowance 每年免税额；年积金；年度津贴；年津
Bp3E)l annual balance 年度余额
zh|9\ lf annual disposable income 每年可动用收入
JXM]tV annual estimates 周年预算
uKd4+Km annual fee 年费
L,[Q{:C S annual general meeting 周年大会
]8}51 y8 annual growth rate 年增率；每年增长率
yu)^s!UY; annual long-term supplement 长期个案每年补助金
AYgXqmH~+ annual pensionable emolument 可供计算退休金的年薪
fCwE1r *^ annual report 年报
DU0/if9. Annual Report on the Consumer Price Index 《消费物价指数年报》
B6Eu. "T annual return 周年报表；周年申报表；每年报税表格
9 93f6 Annual Return Rules 《周年报表规则》
:aK?Dt Z annual review of consumer prices 每年消费物价回顾
:8!RGtn annual roll-forward basis 逐年延展方式
5nUJ9sqA annual salary 年薪
Ml7
(< J annual statement 年度报表；年度决算表
BHf$ %?3z, 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
7/
?QZN annuitant 年金受益人
MUAs(M; annuity 年金
,wwO0,"y7 annuity contract 年金合约
kQ lU.J>^ annuity on human life 人寿年金
fT|A^ antecedent debt 先前的债项
UXs)$ ante-dated cheque 倒填日期支票
xC,x_:R` anticipated expenditure 预期开支
bh<;px- anticipated net profit 预期纯利
Vv45w#w; anticipated revenue 预期收入
!t^DN\\# anti-inflation measure 反通货膨胀措施
#<S*MGp!= anti-inflationary stance 反通货膨胀立场
qh:Bc$S apparent deficit 表面赤字
2lCFE) apparent financial solvency 表面偿债能力
3f] ;y<Km apparent partner 表面合伙人
QYboX~g~p application for personal assessment 个人入息课税申请书
USEb} M` application of fund 资金应用
j/z=<jA application to release as liquidator and to destruct the books of accounts and documents
>m>F {v 申请免除清盘人职务及毁灭帐簿与文件
ca{MJz' appointed actuary 委任精算师
Q-n8~Ey1a appointed auditor 委任核数师；委任审计师
;~EQS.Qp appointed trustee 委任的受托人
d51'[?( appointer 委任人
Aj)Q#Fd[ apportioned pro rata 按比例分摊
1|(Q| apportionment 分配；分摊
y=Kqv^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t/ \ apportionment formula 分摊方程式
?B1Zfu0 apportionment of estate duty 遗产税的分摊
pA 6KiY & appraisal 估价；评估
!g9k9 l appreciable growth 可观增长
eHuJFM appreciable impact 显着影响
M'PZ{6; appreciable increase 可观增长
njF$1? )sq appreciation 增值；升值
Lr:Qc#2 appreciation against other currencies 相对其他货币升值
r<ucHRO# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%bAQ>E2 ;m appreciation tax 增值税
+ cfEyiub appropriation 拨款；拨用；拨付
eF,F <IJT{ appropriation account 拨款帐目
MLu!8dgI Appropriation Bill 拨款法案
d_,5;M^k appropriation-in-aid system 补助拨款办法
];OvV ,* approved assets 核准资产
gvA}s/ approved basket stock 认可一篮子证券
- 2M~KlYl approved budget 核准预算
S^eem_C approved charitable donation 认可慈善捐款
y|2< Vc approved charitable institution 认可慈善机构
x,!Dd approved currency 核准货币；认可货币
(?fU l$q\ approved estimates 核准预算
<X:JMj+ approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
6O As %QZ approved overseas trust company 核准海外信托公司
#$I@V4O;# approved pooled investment fund 核准汇集投资基金
WVdV :vJ - approved provident fund scheme 认可公积金计划
.|Hu z k+ approved provision 核准拨款
UqOBr2 UmG approved redeemable share 核准可赎回股份
;!MQ@Fi^ approved regional stock 认可地区性证券
mb1mlsE approved retirement scheme 认可退休金计划
D%p* G5Bg3 approved subordinated loan 核准附属贷款
C9!t&<\ } arbitrage 套戥；套汇；套利
,~1'L6Ri? arbitrageur 套戥者；套汇者
) *~A|[ arbitrary amount 临时款项
1f`De`zXzr arrangement 措施；安排；协定
:A8}x=K arrears 欠款
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~ 'tm arrears of pay 欠付薪酬
fQJ`&9m*BF arrears of revenue 逾期未收税款；逾期未收的帐项
H648 [H[k articles of association 组织章程；组织细则；组织章程细则
s-$ Wc) l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dFm_"135 ascertainment of profit 确定利润
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5 "Asia Clear" “亚洲结算系统”
%S`& R 5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0%ul6LvM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
566!T_ Asian Development Fund [ADF] 亚洲发展基金
_MBhwNBxZ Asian dollar bond 亚洲美元债券
hOY@vm& Asian dollar market 亚洲美元市场
>}+{;d Asian dollar rate 亚洲美元利率
Q":_\inF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m/KaWrw/) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
BNfj0e 5b asked price 沽盘；喊价；索价；卖方报价
) `DVPudiy assessable income 应评税入息
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assessable loss 应评税亏损
?woL17Gt assessable profit 应评税利润
wa"0`a:`; assessable value 应评税值
rwRZGd *p assessed profit 估定利润
U.e!:f4{ assessed value 经评估价值
--K) 7 assessment 评税；评定；估价；评税单
*;fTiL assessment number 评税编号；估价编号
,/\`Rc^n assessment of additional tax 补加税评税
2d D" ^z{ assessment of performance 业绩评估；实绩评价
o,*m,Qc Assessor 评税主任
uUI#^ A asset price bubbles 资产价格泡沫
Qr.{_M asset-backed securities 具资产保证的证券
@d WA1tM assets accretion 资产增值
DYf QlA assets and liabilities 资产与负债
: _8K8Sa assets betterment statement 资产递增表；资产改进表
\ 'm7un assets lending 实物放款；有抵押贷款
iWs6 !s! assets of the company passing on the death 死者去世时转移的公司资产
;6 G]~}>o assets pledged as security for liabilities 用作负债抵押的资产
O[ma% E*0 assets portfolio 资产投资组合
v$y\X3)mB assets price 资产价格
kE&R;T`Gb% assets quality 资产质素
74Jx \(d assets realization 资产变现
\ND]x]5d assets refinancing arrangement 资产再集资安排
\ p4*Q}t assets securitization 资产证券化
.] v>LsbhF assets situated outside Hong Kong 在香港以外地方的资产
dn( !wC] assets stripping 削减资产；拆卖资产
kR<sSLEb assets value 资产值
f 2WVg;Z assignee 承让人
aTvyz r1 assignment 转让；转让书；转让契
oGcgd$%ZB assignment of interest 权益转让
_Xf1FzF+a assignment of letters patent and trade mark 专利证书及商标转让
Y&6 jFT_ assignment of property 物业转让；物业转让书
1)X|?ZD]F assignment right 转让权
Y 25`vE( assignor 转让人
D!`[fjs6A associate 有联系的人；有关连人士；相联者；合伙人；联系人
ef)RlzL Oq Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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.] associate member 附属会员
ht -'O"d: associated body corporate 相联法人团体
REh"/d associated company 相联公司；联属公司
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pO associated corporation 相联法团
Et 0gPX- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1)z'-dQ-5$ 公认会计师公会〔英国〕
f(Xin3#' Association of Futures Exchange Brokers 香港期货经纪协会
$H<_P'h-B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y=XDN: association of underwriters 承保人组织
sp\6-*F assumption of control 接管
6 tH}&#K assurance 担保；保险；转易；转易书
Zux L2W assurance of interest 权益的转易
;]LQ}^MP( at 19XX price 按一九ＸＸ年价格计算
$bE" 3/uf at a discount 按赔价计算；按贴水价格计算；打折扣
EXSH{P O+ at a premium 按溢价计算；按升水价格计算
Ku[q #_7 at call 通知付款；按通知
gq('8*S at constant market price 按固定市价计算
?p{ -Yp*h at constant price 按固定价格计算
{]IY; cL at cost 按成本计算
,$6si at current market price 按当时市价计算；按现时市价计算
1I2n dt at current price 按当时价格计算；按现时价格计算
C6 e5*S at factor cost 按要素成本计算；按生产要素成本计算
hC$e8t60 at money-of-the-day price 按付款当日价格计算
Es[3Ppz at or better 按指定或较佳价位〔买卖指令〕
lMgguu~qg at par 按面值计算；平价
CEj_{uf| at sight 见票即付
;6 V~yB at the close 按收市盘
Id?-Og2i V at the opening 按开市盘
/Z2u0jNArP attestation 见证；见证条款
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at-the-money option 平价期权
ug%7}& attorney 受权人；受托代表人
t]B`>SL3W attornment 新拥有人承认书
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Z> attributable profit 可归属利润
_N5pxe` attributable share value 可归属股份价值
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Auckland Stock Exchange 奥克兰证券交易所
(6f D5XtS auction 拍卖
-c>3| bo auctioneer 拍卖商
ndQw> audit 审计；核数
PcsYy]Q/ Audit Commission 审计署
mU[\ // Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^@x&n)nzP 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〕
T>'w]wi audit review 帐目审查
<SE-:T]sBz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ea4zC|; audited account 审计帐目；经审计的帐目
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.S-a audited annual account 经审计的周年帐目
1#Vd)vSP audited balance sheet 经审计的资产负债表
^2 dQVV. auditor 核数师；核数主任；审计师
x}ZXeqt{ { auditor's certificate 核数师证明书；审计师证明书
zW`Hqt; auditor's report 核数师报告；审计师报告
?<J~SF Tt Aussie bond 澳元债券
|K. I%B austerity budget 紧缩预算
xjp0w7L)J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IfH/~EtX Australia All Ordinaries Index 澳洲所有普通股票指数
Ifp8oL? S; Australian Dollar [AUD] 澳元
%0&,_jM/9 Australian Options Market 澳大利亚期权市场
5]G%MB/|$ Australian Securities Commission 澳洲证券事务监察委员会
U2`:' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VK/L}^=GOO Australian Stock Exchange 澳大利亚证券交易所
U9BhtmY Austrian Schilling [ATS] 奥地利先令
%]F/!n authentication 认证；鉴证
6 (7
56 authority to purchase 委托购买证；委购书
J[}j8x?r authorization 认可；核准；授权；授权书
/\,3AInLb authorization by direction 指示授权
7jw+o*; authorization by instruction 指令授权
uB G!R#T authorization by warrant 令状授权
m B L? 2~M authorization of unit trust 单位信托的认可
g8/ ,E -u authorized agent 指定代理人
eJf]"- authorized capital 法定资本
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7Lj authorized clerk 出市员
U^ }7DJ authorized dealer 认可交易商
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+>T@MH authorized financial institution 认可财务机构
I`+,I`~ u authorized fund 认可基金
"uplk8iCJ authorized fund house 获授权的基金公司；认可基金公司
?0 cv authorized institution 认可机构
ByE@4+9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[$} \Gv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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,.j/ authorized insurer 获授权保险人；获认可承保人
Ho#nM_ q authorized investment 特准投资项目
z jH8 S authorized person 获授权人
D_( NLC authorized representative 获授权代表
`)$G}7cRUH authorized share capital 法定股本
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./P automated quotation system 自动报价系统
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H2cl } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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msY(* 自动交易系统〔香港期货交易所有限公司〕
uju'Bs7 automatic adjustment mechanism 自动调整机制
SDbk Px automatic adjustment system 自动调整系统
me@`;Q 3 Automatic Clearing House 自动票据交换所
uNEl]Q]<e] automatic exchange rates accumulation system 自动化汇率累集系统
m Y=sh{ir Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*|q{(KX automatic teller machine [ATM] 自动柜员机
B3y TN6- autopay 自动转帐
GsO(\h R6^ available assets 可用资产
Z 6b]EcP)# available fiscal reserve 现存财政储备
D\;5{,:d available profit 可用利润
g'!"klS93 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N*[b 26 average 平均；平均数；海损
N=U` BhL_ average basic salary 平均基本薪金
pq_U?_5Z'r average consumer expenditure 平均消费开支；一般消费开支
<^$ppwk $ average cost 平均成本
ES^J R X average cost of land production 增辟土地平均成本
oumbJ7X=L average daily turnover 平均每日成交额
du0o4~- average daily wage rate 平均每日工资率
ld"rL6 average expenditure pattern 平均开支模式
Ne;0fk O average growth rate 平均增长率
8_w h9 average net fixed assets 固定资产平均净值
1\{FK O t average of relatives 相对价格平均数
AcJrJS)~ average price 平均价格
HS*Y%* average propensity to consume 平均消费倾向；一般消费倾向
. (8 V average propensity to save 平均储蓄倾向；一般储蓄倾向
u)zv`m average rate 平均率
tYgHJ~1L* average revenue 平均收入；平均收益
DBGU:V,85 average stock 平均库存；平均存货
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6^: average yearly rent 平均年租
4C?4M ; avoidance of double taxation 避免双重课税
)Ft+eMYti[ avoidance of tax 避税
