A:
fcJ#\-+ E A share Ａ股；甲类股份
!R{L `T0 abatement of tax 减税；减扣免税额
uO7Ti]H ABN AMRO Bank N.V. 荷兰银行
Y&'2/zI6~ above-the-line expenditure 线上项目支出；经常预算支出
{hg,F?p
' above-the-line receipt 线上项目收入；经常预算收入
B S b!{|] ABSA Asia Limited 南非联合亚洲有限公司
_6=6 b!hD absolute change 绝对数值变更
[uAfE3 absolute expenditure 实际开支
m&2< ?a}l absolute guideline figure 绝对准则数字
; K$E;ZhPN absolute interest 绝对权益
"p2PZ)| absolute order of discharge 绝对破产解除令
gyI5;il~ absolute profit margin 绝对利润幅度
?F?! QrL absolute value 实值；绝对值
P-^Z7^o-bX absolutely vested interest 绝对既得权益
G _42ckLq absorbed cost 已吸收成本；已分摊成本
T=b5th} absorption 吸收；分摊；合并
>-y'N.l ^ absorption rate 吸收率；摊配率；分摊率
]lZ!en ACB Finance Limited 亚洲商业财务有限公司
!8 l4H c8 acceptable form of reciprocity 合理的互惠条件
) JuD ! acceptable rate 适当利率；适当汇率
U 6.$F#n acceptance agreement 承兑协议
og2]B\mN4 acceptance for honour 参加承兑
8uT@$ ./
acceptor 承兑人；接受人；受票人
#<v3G)|aS acceptor for honour 参加承兑人
sFCoRH|"c accident insurance 意外保险
\:-; { Accident Insurance Association of Hong Kong 香港意外保险公会
mKxQ U0 ` accident insurance scheme 意外保险计划
ZL1[Khr,s accident year basis 意外年度基准
#@y4/JS&2 accommodation 通融；贷款
F5+f?B~?R? accommodation bill 通融票据；空头票据
x8zUGvtQ accommodation party 汇票代发人
z4{|? 0=C account balance 帐户余额；帐户结余
#MOEY |6 account book 帐簿
q ,}W. account collected in advance 预收款项
q'c'rN^ account current book 往来帐簿
0%'&s)# account of after-acquired property 事后取得的财产报告
7z F29gC account of defaulter 拖欠帐目
70|Cn(p_ account payable 应付帐款
SC86 +
account payee only [A/C payee only] 只可转帐；存入收款人帐户
Du[$6 account receivable 应收帐款
--
_,; account receivable report 应收帐款报表
AX]lMe
account statement 结单；帐单；会计财务报表
q| gG{9 account title 帐户名称；会计科目
f&{2G2 O% accountant's report 会计师报告
_? O'65 Accountant's Report Rules 会计师报告规则
OU0\xx1/ accounting and auditing procedure 会计与审计程序；会计与核数程序
= AZ>2P Accounting Arrangements 《会计安排》
f4`=yj* accounting basis 会计基础
}1d
6d3b accounting by Official Receiver 破产管理署署长呈交的帐目
P) GBuW Accounting Circular 《会计通告》
R2t5T-8`c accounting class 会计类别
mm:\a-8j accounting date 记帐日期；会计结算日期
r+ v*(Tu accounting for money 款项核算
9:YiLoz? Accounting Officer 会计主任
yy/w Sk accounting period 会计报告期；会计期
-i?!em'J accounting policy 会计政策；会计方针
>RF [0s'- accounting practice 会计惯例
K.b-8NIUW accounting principle 会计准则
b_\aSEaTT accounting record 会计记录
;f0+'W accounting report 会计报告
3xV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F/& Z1G. Accounting Society of China 中国会计学会
/g@.1z1w accounting statement 会计报表
~i6t c d accounting system 会计制度；会计系统
N7}.9%EV accounting transaction 会计事项；帐务交易
*vUKh^=" accounting treatment 会计处理
3EF|1B/5 accounting year 会计年度
IqcPml{\ accretion 增值；添加
LnrR#fF]Z accrual 应计项目；应累算数目
& UL(r accrual basis 应计制；权责发生制
(#LV*&K%IC accrual basis accounting 应计制会计；权责发生制会计
e !G
I< accrue 应累算；应计
$>8+t>| accrued benefit 应累算利益
Vk@u|6U' accrued charges 应计费用
8$xg\l0?KK accrued cumulative preference share dividend 应累算的累积优先股股息
4TC
!P} accrued expenses 应累算费用
p>|;fS\`@} accrued interest payable 应付利息；应计未付利息
,R ]]]7)+ accrued interest receivable 应收利息；应计未收利息
"%-HZw%X accrued right 累算权益
w*$nG$ accruing profit 应累算的利润
VU}UK$JN accumulated fiscal reserve 累积财政储备
sAC1Pda accumulated profit 累积利润；滚存溢利
JU/K\S2%, accumulated reserve 累积储备
6&$z!60 accumulation of surplus income 累积收益盈余
yi
r#G""7 acquired assets 既得资产
1MX:^L!f8 acquisition 收购；购置；取得
s e2+X >@> acquisition cost 购置成本
tjuW+5O acquisition expenses 购置费用
mS&[<[x acquisition of 100% interest 收购全部股权
0[);v/@Ho acquisition of control 取得控制权
$2 ~A^#"0 acquisition of fixed assets 购置固定资产
G@
BrU q acquisition of shell “买壳”
}!lLA4X Rr acquisition price 收购价
R%8nR6iG" act of God 天灾
W446;)?5 acting partner 执事合伙人
6 =MejT active market 买卖活跃的市场；交投畅旺的市场；旺市
+:mj]`= active partner 积极参与的合伙人
LL#7oBJdM active trading 交投活跃
o5i?|H J actual circulation 实际流通
pj?+cy
v~ actual cost 实际成本
:sk7`7v actual expenditure 实际开支；实际支出
8/ZJkI actual income 实际入息；实际收入；实际收益
z,I7 PY& G actual market 现货市场
8!4=j actual price 现货价；实际价格
B`iQN7fd actual profit 实际利润
{jJU S> actual quotation 实盘；实际价位；实际报价
D>VI{p actual year basis 按实际年度计算
:&#hjeltt actuals 实货
=@G#c5H* actuarial investigation 精算调查
Tf21K9+`L actuarial principle 精算原则
yQM7QLbTk actuarial report 精算师报告
* j: Actuarial Society of Hong Kong 香港精算学会
Bl3G_Ep actuarial valuation 精算师估值
E)NH6 ~ actuary 精算师
WK:~2m&y ad referendum agreement 暂定协议；有待覆核的协定
0 r_8/|N# ad valorem duty 从价税；按值征税
Ej F< lw ad valorem duty system 从价税制
#HJ F== ad valorem fee 从价费
F, %qG, ad valorem tariff 从价关税
](x4q additional allowance 额外免税额
N 2L/A additional amount for unexpired risk 未过期风险的额外款额
cx1U6 A+ additional assessable profit 补加应评税利润
%0Ulh6g;Dt additional assessment 补加评税
HC ?yodp^ additional commitment 额外承担
HJ !)D~M{ additional commitment vote 额外承担拨款
C!Y|k.`p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~ i fq_Ag. additional dependent parent allowance 供养父母额外免税额
nyw, Fu additional provision 额外拨款
. gG<08Z additional stamp duty 附加印花税
&:S_ewJK7 additional tax 补加税罚款；补加税款
i"F'n0*L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
UH%oGp$ykX adjudged bankrupt 被裁定破产
Ty*ec%U9F adjudicated bankrupt 裁定破产人
% 95:yyH 0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
InH
R> , adjudication of bankruptcy 裁定破产；宣告破产
7 I&7YhFI adjudication of insolvency 裁定无力偿还债务
5#80`/w^U adjusted actual 经调整的实数；调整后的实数
u Q vW@Tt adjusted current assets 经调整的流动资产；调整后的流动资产
w> IkC+.? adjusted figure 经调整的数字；调整后的数额
|n}W^}S5 adjusted liabilities 经调整的负债；调整后的负债
fh b &_ T adjusted loss 经调整的亏损；调整后的亏损
l(v$+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
P9B@2 # adjusted profit 经调整的利润；调整后的利润
Ke&lGf"5 adjusted surplus 经调整的盈余额；调整后的盈余额
[{}9"zB$x0 adjusted value 经调整的价值；调整后的价值
>tr_Ypfv,c adjustment 调整；修订；理算〔保险〕
,au64sH adjustment centre 调剂中心
vk5pnCM^3 adjustment lag 调整过程的时间差距；调整时差
PUlt n}M adjustment mechanism 调整机制
eG"iJ %I adjustment of loss 亏损调整
r[TS#hQ adjustment process 调整过程；调整程序
G qk"%irZ adjustment range 调整幅度
6x]|IWvW administered exchange rate 受管制汇率
Eh!%Ne O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pvI(hjMYPk administration expenses 行政费用
,^26.p$ administration fee 手续费；行政费
)_ G M&- administration in bankruptcy 破产管理
9`4h"9dO administration order 遗产管理令
>: W)9o administrator 管理人；遗产管理人
i_`YZ7Hxp administrator of the estate 遗产管理人
R>/M>*C admission of debt 债项承认书
qt^%jIv admission of proof 接纳债权证明
t<ftEJU"'w advance 放贷款项；垫付款项；预支款项；预付款项
$ #]?\psf advance account 暂支帐目；预付款帐户
2}$Vi$
R advance compensation 预付补偿金
0WF(Ga/o advance from shareholder 股东垫款
P^rSpS9 advance pending reimbursement 预支以待日后付还
M\\T Q(B advanced economy 先进经济体系
iL|*g3`-f advancement 预付；预付财产
u+I-!3J87 advances warrant 垫款令
n 8AND0a1C advancing 贷出
sn5N9=\+T adverse balance 逆差
"sT`Dh r adverse exchange 逆汇
g ?`D8 advertisement addressed to shareholders 在报章刊登的致股东通告
B|:{.U@ne advice for collection 托收通知书
;jX_e(T3m advice of drawing 提款通知书；汇票通知书
M? [lpH3 advice of payment 付款通知
D1o 8Wo Advisory Committee [Securities and Futures Commission]
|i|YlWQS 谘询委员会〔证券及期货事务监察委员会〕
_j%Rm:m;< Advisory Committee on Diversification 经济多元化谘询委员会
M 8KfC! affidavit 誓章；遗产申报誓章
hXz"}X n affidavit of no receipt 述明无收款的誓章
V9Au\ affiliate 联号；联营公司；附属公司
R)<Fqa7Tm affiliated company 附属公司；联号；联营公司
,Yi =s;E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+QldZba affordability 负担能力
WCR+ZXI?1 African Development Bank [AfDB] 非洲开发银行
-\UzL:9> after-acquired property 事后取得的财产
6O tv[8^} after-hours dealing 市后交易
{/Q pEd>3+ after-tax profit 税后盈利；税后利润；税后溢利
N..9N $+( agency agreement 代理协议
5Qy,P kje agency expenses 代理机构的开支
1+y&n? agency fee 代理费
_F@FcFG1Z* Agency Law 《代理法》
}Ecm agent 代理人；承销人
' O{hr0q} agent of company 公司代理人
*,'"\n agent's fee 代理人费；经纪费
<}4|R_xY# aggregate 总计；总数；总体数字
^+GN8L Us aggregate amount 总款额；总额
A% Bz52yg aggregate assets and liabilities 总体资产与负债
/ /wmJ | aggregate at constant price 按固定价格计算的总体数字
A=XM(2{aN aggregate demand 总需求
\2N iI]t] aggregate gross position 总持仓量
}DZkCz K aggregate limit 总限额
.S?,%4v%% aggregate of salaries tax 合计薪俸税
(qPZEZKx aggregate performance 总体表现；总体业绩
)9<)mV*EB( aggregate supply 总体供应
<n6/np! aggregate surplus 总盈余
\H" (*["& aggregate total 整体总额
rz l2Oj"4 aggregate value 总值；合计价值
pkk0?$l ", aggregated basis 合计基准
-C8awtbC aggregated net chargeable income 合计应课税入息实额
.pdgRjlSn aggregation 合并计算；合计；总和
_@^msyoq aggregation of incomes of husband and wife 夫妇入息合并计算
GGLV v) aggregation of property 财产的总和
c69C=WQ agio 差价；贴水
DD~8:\QD 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》
=3(
ZUV X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D2?7=5DgS 《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》
a(J~:wgd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vkt)!hl ` 《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》
t Gf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q-!m|<Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5k\61 (*s agreement for a settlement 授产协议
yXEC@#?| agreement for assignment 转让协议
*sw$OnV b agreement for sale 售卖协议；买卖协议
3gGF? 0o agreement for sale and purchase 买卖协议
JgxOxZS`@ agreement for the payment of interest 支付利息协议
le yX:
+ agreement for the repayment of money 还款协议
GQ[\R&]q< agreement of reinsurance 再保险协议
Y)a 7osML Agricultural Bank of China 中国农业银行
)? _c7
R air passenger departure tax 飞机乘客离境税
@0)bY*njj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t=yM}#r$ airport tax 机场税
X GO_n{ x alcohol duty 酒精税
zb 9$ alienation 让与；让渡；转让
:|fzG f alimony 生活费；赡养费
icnp^2P All Ordinaries Index [AOI] 所有普通股指数
Wm"W@LPx5 all risks 全险；综合险
dwmj*+ All Sales Record for Stock Market 《股票市场成交报告》
#nu?b?X' Allied Capital Resources Limited 新联财务有限公司
:Tjo+vw7$H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
QU\|RX allocation letter 拨款信件
-ff*,b$Q/ allocation of fund 分配款项；预留款项
5X[=Q> allocation of profit 利润分配；溢利分配
XLzHm&; allocation warrant 拨款令
OP> '<FK allotment 分配；配股
yuhSP{pv' allotment notice 股份配售通知；配股通知
7[8PSoo allotment of shares 股份分配
N ]5-# allowable 可获宽免；免税的
O@EpRg1 allowable business loss 可扣除的营业亏损
0h#' 3z< allowable expenses 可扣税的支出
7
bpV= allowance 免税额；津贴；备抵；准备金
A3h[VnuG, allowance for debts 债项的免税额
z ?+N3p9 allowance for depreciation by wear and tear 耗损折旧免税额
n*' |7 #; allowance for funeral expenses 殡殓费的免税额
QDyL0l{C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fpzC# allowance for repairs and outgoings 修葺及支出方面的免税额
#,$d!l @ allowance to debtor 给债务人的津贴
{HQ? alteration of capital 资本更改
U?H!:?,C alternate trustee 候补受托人
s_VP(Fe@K amalgamation 合并
MT|}[|_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H{9di\xnEm ambit of charges 征税范围；收费范围
?mrG^TV^+r amended valuation 经修订的估值
ci|6SaY* American Commodities Exchange 美国商品交易所
}cMb0`oA American Express Bank Limited 美国运通银行
KLlW\MF1 American Stock Exchange 美国证券交易所
j@Z4(X L amortization 摊销
?!8M
I,c/ amount due from banks 存放银行同业的款项
$I+QyKO9k
amount due from banks abroad 存放海外银行同业的款项
%?R}sUo amount due from holding companies 控股公司欠款
lcyan amount due from local banks 存放本港银行同业的款项
e=TB/W_ amount due to banks 银行同业的存款
;aWH`^{i amount due to banks abroad 海外银行同业的存款
Xb3z<r
amount due to holding companies 控股公司存款
$^}?9 8m amount due to local banks 本港银行同业的存款
oJ>]=^?k amount due to outport banks 外埠银行同业的存款
ZB<goE g amount for note issue 发行纸币的款额
yw$er? amount of bond 担保契据的款额
TU7 Q t< amount of consideration 代价款额
WFULQQ* amount of contribution 供款数额
,; hI yT amount of indebtedness 负债款额
jL>IX`,+6 amount of principal of the loan 贷款本金额
%fo +Y+t amount of rates chargeable 应征差饷数额
f9F@G&&Ugg amount of share capital 股本额
ON\_9\kv amount of sums assured 承保款额
PW~+ =, amount of variation 变动幅度
m "h{HgJd amount of vote 拨款数额
+r"{$'{^ amount payable 应付款额
c54oQ1Q&" amount receivable 应收款额
>7p?^*&7; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AK} wSXF analysis 分析
:q<8:,rP ancillary risk 附属风险
:4;ZO~eq! annual account 周年帐目；周年帐目报表；年度决算；年结
ND WpV annual accounting date 年结日期
>A;Mf*E annual allowance 每年免税额；年积金；年度津贴；年津
-uH D|
} annual balance 年度余额
c-(,%0G 0 annual disposable income 每年可动用收入
Xk8+m> annual estimates 周年预算
mw- 0 n annual fee 年费
L #1Y R}m annual general meeting 周年大会
FO&U{(Q annual growth rate 年增率；每年增长率
@bSxT,2 annual long-term supplement 长期个案每年补助金
#H fvY}[o annual pensionable emolument 可供计算退休金的年薪
Ep>3%{V annual report 年报
:GBWQXb G Annual Report on the Consumer Price Index 《消费物价指数年报》
l\I#^N annual return 周年报表；周年申报表；每年报税表格
m-dyvW+ Annual Return Rules 《周年报表规则》
iC10|0%{ annual review of consumer prices 每年消费物价回顾
; Kob]b annual roll-forward basis 逐年延展方式
Y? a*-" annual salary 年薪
X Cc /\ annual statement 年度报表；年度决算表
f 0A0uU8y 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 u~` annuitant 年金受益人
q\cH+n)C annuity 年金
h y3j8?66 annuity contract 年金合约
9~2}hXm; annuity on human life 人寿年金
FAkjFgUJp antecedent debt 先前的债项
{7.."@Ob<v ante-dated cheque 倒填日期支票
7=(r k anticipated expenditure 预期开支
(LbAP9Zj#f anticipated net profit 预期纯利
BQu_ )@ anticipated revenue 预期收入
KHV5V3q4 anti-inflation measure 反通货膨胀措施
,\laqH\ 1% anti-inflationary stance 反通货膨胀立场
y !) apparent deficit 表面赤字
bw\fKZ apparent financial solvency 表面偿债能力
?f<JwF< apparent partner 表面合伙人
^ ]02)cK application for personal assessment 个人入息课税申请书
t{Ck"4Cg application of fund 资金应用
$<cio
X application to release as liquidator and to destruct the books of accounts and documents
g`I`q3EF) 申请免除清盘人职务及毁灭帐簿与文件
"Ah (EZAR
appointed actuary 委任精算师
;T0F1 appointed auditor 委任核数师；委任审计师
o=@ 0Bd8 appointed trustee 委任的受托人
2[6>h) appointer 委任人
nm5zX, apportioned pro rata 按比例分摊
*y<Ru:D apportionment 分配；分摊
g S xK9P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
itCl CEOA apportionment formula 分摊方程式
U+: o y:mz apportionment of estate duty 遗产税的分摊
+EK(r@eV appraisal 估价；评估
q/w<>u appreciable growth 可观增长
=%P'?(o| appreciable impact 显着影响
GG%X1c8K appreciable increase 可观增长
o>*v G appreciation 增值；升值
m} /L MY appreciation against other currencies 相对其他货币升值
9ZFvN*Zf' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t goOzk^ appreciation tax 增值税
<{ !^ appropriation 拨款；拨用；拨付
5y-8_)y8o appropriation account 拨款帐目
_%^t[4)q Appropriation Bill 拨款法案
X{KWBk.1 appropriation-in-aid system 补助拨款办法
F[m"eEX approved assets 核准资产
'D#iT}Vu approved basket stock 认可一篮子证券
b[p<kMTir approved budget 核准预算
f[v~U<\R approved charitable donation 认可慈善捐款
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-Q approved charitable institution 认可慈善机构
Cx$C+ approved currency 核准货币；认可货币
y\0<f ` v6 approved estimates 核准预算
u=^0n2ez approved estimates of expenditure 核准开支预算
wXw pKm approved overseas insurer 核准海外保险人
l*]9 approved overseas trust company 核准海外信托公司
2B&Yw approved pooled investment fund 核准汇集投资基金
8qwc]f$.w approved provident fund scheme 认可公积金计划
+LddW0h+=8 approved provision 核准拨款
bDd$79@m approved redeemable share 核准可赎回股份
qT]Bl+h2 approved regional stock 认可地区性证券
QYDTb=h~ approved retirement scheme 认可退休金计划
K0B
J approved subordinated loan 核准附属贷款
86d * arbitrage 套戥；套汇；套利
.gUceXWH3 arbitrageur 套戥者；套汇者
CORX .PQ arbitrary amount 临时款项
x" 21 Jh arrangement 措施；安排；协定
"o#N6Qu71 arrears 欠款
PRm Z 3 arrears of pay 欠付薪酬
MU5 @(s3B? arrears of revenue 逾期未收税款；逾期未收的帐项
pAg;Rib
articles of association 组织章程；组织细则；组织章程细则
0 [6llcuj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.&2p Z ascertainment of profit 确定利润
4eb<SNi "Asia Clear" “亚洲结算系统”
. N~qpynY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!NuYx9L?L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4/D ~H+k Asian Development Fund [ADF] 亚洲发展基金
c)Ft#vzg&e Asian dollar bond 亚洲美元债券
Sd'Meebu Asian dollar market 亚洲美元市场
uYjJDLYoHl Asian dollar rate 亚洲美元利率
wP3PI.g-g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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r| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N>i1TM2 asked price 沽盘；喊价；索价；卖方报价
rN?
L8 assessable income 应评税入息
N]cGJU>$ assessable loss 应评税亏损
}i_[wq{E& assessable profit 应评税利润
e2w$":6> assessable value 应评税值
j9C=m"O assessed profit 估定利润
:6LOb f\01 assessed value 经评估价值
9[5NnRv$P assessment 评税；评定；估价；评税单
b><jhbv assessment number 评税编号；估价编号
, u QLXF2 assessment of additional tax 补加税评税
tF)K$!GR[ assessment of performance 业绩评估；实绩评价
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w- u+ Assessor 评税主任
:0ND0A{K: asset price bubbles 资产价格泡沫
Vja' :i asset-backed securities 具资产保证的证券
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SqY;2: assets and liabilities 资产与负债
>>krH'79 assets betterment statement 资产递增表；资产改进表
Y%qhgzz?/ assets lending 实物放款；有抵押贷款
Rf 2/[ assets of the company passing on the death 死者去世时转移的公司资产
><OdHRh@# assets pledged as security for liabilities 用作负债抵押的资产
!$h%$se assets portfolio 资产投资组合
`(aU_r= assets price 资产价格
Faa :h# assets quality 资产质素
Fy-nV% P assets realization 资产变现
'xZxX3 assets refinancing arrangement 资产再集资安排
s9'g'O5 assets securitization 资产证券化
[K13Jy+ assets situated outside Hong Kong 在香港以外地方的资产
O60j C;{F assets stripping 削减资产；拆卖资产
S$%/9^\jF assets value 资产值
l> "gO9j assignee 承让人
jLvI!q assignment 转让；转让书；转让契
/@F B;`' assignment of interest 权益转让
n i@D7:h assignment of letters patent and trade mark 专利证书及商标转让
pvy ;L[c assignment of property 物业转让；物业转让书
y=9a2 [3Dz assignment right 转让权
D]y6*Ha assignor 转让人
!= &]#-;b associate 有联系的人；有关连人士；相联者；合伙人；联系人
9 )B >|#\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oiO3]P]P associate member 附属会员
#CV(F$ \1{ associated body corporate 相联法人团体
hl}#bZ8] associated company 相联公司；联属公司
o)}b Fw associated corporation 相联法团
pR c(>P3; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:;0?;dpO 公认会计师公会〔英国〕
TOMvJ>bF Association of Futures Exchange Brokers 香港期货经纪协会
nq/xD;q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C ==tJog[ association of underwriters 承保人组织
.NjdkHYR assumption of control 接管
a^[io 1}- assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
UMhM8m!=o at 19XX price 按一九ＸＸ年价格计算
e@]cI/j at a discount 按赔价计算；按贴水价格计算；打折扣
7M;Y#=sR at a premium 按溢价计算；按升水价格计算
fbuop&FN+q at call 通知付款；按通知
,eUMSg~P.7 at constant market price 按固定市价计算
] v_xEH}T at constant price 按固定价格计算
"r"]NyM at cost 按成本计算
t 1C{ at current market price 按当时市价计算；按现时市价计算
L$jyeFB5 at current price 按当时价格计算；按现时价格计算
-m'a%aog at factor cost 按要素成本计算；按生产要素成本计算
&<UOi@ at money-of-the-day price 按付款当日价格计算
SmR*b2U at or better 按指定或较佳价位〔买卖指令〕
)1x333.[c at par 按面值计算；平价
H8\{ GG g at sight 见票即付
<Is r at the close 按收市盘
-IX;r1UD at the opening 按开市盘
AP c@1="#J attestation 见证；见证条款
} |SVt`n at-the-money option 平价期权
M$&>"% Oi attorney 受权人；受托代表人
uDoSe ^0 attornment 新拥有人承认书
/=r&9P@Ay< attributable profit 可归属利润
aO<d`DTyJ attributable share value 可归属股份价值
7H >dv' Auckland Stock Exchange 奥克兰证券交易所
;=^WIC+Nr auction 拍卖
J7cqn j auctioneer 拍卖商
H`io|~Q audit 审计；核数
T @vVff Audit Commission 审计署
A(s/Nz> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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[< 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〕
R,^FJ audit review 帐目审查
q ?0goL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5N|77AAxK audited account 审计帐目；经审计的帐目
qob!!A1 4p audited annual account 经审计的周年帐目
A|a\pL` @ audited balance sheet 经审计的资产负债表
Bk z auditor 核数师；核数主任；审计师
ov fw _ auditor's certificate 核数师证明书；审计师证明书
<'vM+Lk auditor's report 核数师报告；审计师报告
jS- QTG!= Aussie bond 澳元债券
VI+ Y 4T@ austerity budget 紧缩预算
,}|V'y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Australia All Ordinaries Index 澳洲所有普通股票指数
0WPxzmY Australian Dollar [AUD] 澳元
b QeYFY#^ Australian Options Market 澳大利亚期权市场
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=V=2 Australian Securities Commission 澳洲证券事务监察委员会
dJ;;l7":~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kN) pi " Australian Stock Exchange 澳大利亚证券交易所
l3M H+o Austrian Schilling [ATS] 奥地利先令
pKJ[e@E^ authentication 认证；鉴证
D2 mB4 authority to purchase 委托购买证；委购书
=1JRu[&]8 authorization 认可；核准；授权；授权书
@6Mo_4)O authorization by direction 指示授权
Bl1I "B authorization by instruction 指令授权
g ` {0I[ authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
3z ry %qV= authorized agent 指定代理人
*w6 N & authorized capital 法定资本
^49moC- authorized clerk 出市员
3_>1j authorized dealer 认可交易商
!6%mt} h authorized financial institution 认可财务机构
zJy{Ry[Sb authorized fund 认可基金
f_\-y&)+* authorized fund house 获授权的基金公司；认可基金公司
M#p,Z F authorized institution 认可机构
oF^B J8%Lm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kr/h^e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?|/}~ nj7 authorized insurer 获授权保险人；获认可承保人
2=|IOk Y authorized investment 特准投资项目
9..k /cH authorized person 获授权人
r/v&tU authorized representative 获授权代表
vqHJc2yYkZ authorized share capital 法定股本
tvUvd(8 w automated quotation system 自动报价系统
mc=*wr$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4tU~ ^z 自动交易系统〔香港期货交易所有限公司〕
pSP_cYa#(# automatic adjustment mechanism 自动调整机制
00p 7sZU^ automatic adjustment system 自动调整系统
)-{~7@yqZ Automatic Clearing House 自动票据交换所
:&%;s*-9 automatic exchange rates accumulation system 自动化汇率累集系统
kA_ 3o)J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
MocH>^, automatic teller machine [ATM] 自动柜员机
m [g}vwS autopay 自动转帐
jJvNN -^ available assets 可用资产
m0"\3@kB available fiscal reserve 现存财政储备
bij?q\ available profit 可用利润
ss<'g @R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R'/ wOE2 average 平均；平均数；海损
-Tx tX8v average basic salary 平均基本薪金
o0L#39`' g average consumer expenditure 平均消费开支；一般消费开支
w!RH*S average cost 平均成本
dWy1=UQfP average cost of land production 增辟土地平均成本
a AM UJk average daily turnover 平均每日成交额
Y
zS*p~| average daily wage rate 平均每日工资率
N 3c*S"1 average expenditure pattern 平均开支模式
8tMte!E average growth rate 平均增长率
I={{V Q average net fixed assets 固定资产平均净值
W6T&hB average of relatives 相对价格平均数
`1 @ [uWl average price 平均价格
5XI*I( .%/ average propensity to consume 平均消费倾向；一般消费倾向
Ak T w?v' average propensity to save 平均储蓄倾向；一般储蓄倾向
P{eRDQ= average rate 平均率
u2]g1XjeG average revenue 平均收入；平均收益
?<' W~Rm6n average stock 平均库存；平均存货
c5e\ck qm^ average yearly rent 平均年租
F* }Q^% avoidance of double taxation 避免双重课税
Xb* _LZAU avoidance of tax 避税
