A:
yZ,S$tSR A share Ａ股；甲类股份
.J \i ! abatement of tax 减税；减扣免税额
]~4*ak=)5\ ABN AMRO Bank N.V. 荷兰银行
Vn?|\3KY above-the-line expenditure 线上项目支出；经常预算支出
69N8COLB above-the-line receipt 线上项目收入；经常预算收入
>Y;[+#H[ ABSA Asia Limited 南非联合亚洲有限公司
~z7Fz"o< absolute change 绝对数值变更
B
!Z~ j T absolute expenditure 实际开支
Pa "[&{ : absolute guideline figure 绝对准则数字
-gpHg absolute interest 绝对权益
M\r=i>(cu absolute order of discharge 绝对破产解除令
i: 7cdh z absolute profit margin 绝对利润幅度
`h<>_zpjY absolute value 实值；绝对值
3]67U}` absolutely vested interest 绝对既得权益
w$ jq2?l absorbed cost 已吸收成本；已分摊成本
Nzl`mx16 absorption 吸收；分摊；合并
q0(-"}2l absorption rate 吸收率；摊配率；分摊率
NGkWr ACB Finance Limited 亚洲商业财务有限公司
QT\" r T9# acceptable form of reciprocity 合理的互惠条件
)Tw A?kj acceptable rate 适当利率；适当汇率
D{^CJ :n acceptance agreement 承兑协议
kcE86Y=|x! acceptance for honour 参加承兑
pf#~ |n#t acceptor 承兑人；接受人；受票人
I?CfdI acceptor for honour 参加承兑人
"O8iO!: accident insurance 意外保险
4Q~++PKBe Accident Insurance Association of Hong Kong 香港意外保险公会
a#m T@l\ accident insurance scheme 意外保险计划
,$"T/yYer accident year basis 意外年度基准
6&,9=(:J&R accommodation 通融；贷款
pPJE.[)V/ accommodation bill 通融票据；空头票据
7e6;
|? accommodation party 汇票代发人
9a]h;r8,9z account balance 帐户余额；帐户结余
rDC=rG account book 帐簿
#ib?6=sPC account collected in advance 预收款项
_EC H ( account current book 往来帐簿
bP7 _QYQ6 account of after-acquired property 事后取得的财产报告
/m h # o account of defaulter 拖欠帐目
)V9 wU1. account payable 应付帐款
K.42 VM)F account payee only [A/C payee only] 只可转帐；存入收款人帐户
wQ '_ , d account receivable 应收帐款
c? >;UzM account receivable report 应收帐款报表
7$"n.cr
: account statement 结单；帐单；会计财务报表
QQQN}!xPj account title 帐户名称；会计科目
7&1 dr accountant's report 会计师报告
Je=k .pO1 Accountant's Report Rules 会计师报告规则
(4C_Ft*~j accounting and auditing procedure 会计与审计程序；会计与核数程序
L+.-aB2!d Accounting Arrangements 《会计安排》
!~te&ccPE accounting basis 会计基础
.{"wliC2 accounting by Official Receiver 破产管理署署长呈交的帐目
E*VOyH 2[ Accounting Circular 《会计通告》
_ o?[0 E accounting class 会计类别
j~#v*qmDU accounting date 记帐日期；会计结算日期
h:4F?'W accounting for money 款项核算
1j+RXb\< Accounting Officer 会计主任
6<{Sb E|G{ accounting period 会计报告期；会计期
_ "lW accounting policy 会计政策；会计方针
-" d&Ow7o accounting practice 会计惯例
-x+K#T0Z accounting principle 会计准则
d ZxrIWx accounting record 会计记录
4Vv$ bbu+ accounting report 会计报告
T:S[[#f{5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g.COKA Accounting Society of China 中国会计学会
b21@iW accounting statement 会计报表
iV.j !H7o accounting system 会计制度；会计系统
/v7o!D1G accounting transaction 会计事项；帐务交易
n o7Q%O9 accounting treatment 会计处理
[ wM]w accounting year 会计年度
5XinZ~ accretion 增值；添加
o| 9Mj71 accrual 应计项目；应累算数目
sYd)r%%AU accrual basis 应计制；权责发生制
d1u6*&@lf accrual basis accounting 应计制会计；权责发生制会计
7x Cm"jgP accrue 应累算；应计
r^;1Sm accrued benefit 应累算利益
~D_Wqr accrued charges 应计费用
u9G accrued cumulative preference share dividend 应累算的累积优先股股息
( XQ :f|( accrued expenses 应累算费用
Sw~L
M&A accrued interest payable 应付利息；应计未付利息
:-e[$6}S accrued interest receivable 应收利息；应计未收利息
%B 04| Q accrued right 累算权益
&'W ~~ir accruing profit 应累算的利润
oZw #]Q@ accumulated fiscal reserve 累积财政储备
8GT4U5c
; accumulated profit 累积利润；滚存溢利
PPj%.i) accumulated reserve 累积储备
Y9y'`}+ accumulation of surplus income 累积收益盈余
6yedl0@wa! acquired assets 既得资产
h&<>nK
acquisition 收购；购置；取得
Tr " Bz! acquisition cost 购置成本
EsjZ;D, c( acquisition expenses 购置费用
#~`d
;MC acquisition of 100% interest 收购全部股权
TH? wXd\ acquisition of control 取得控制权
C*Wyw]:r acquisition of fixed assets 购置固定资产
Wrs 6t acquisition of shell “买壳”
;I]$N]8YI acquisition price 收购价
H1hADn act of God 天灾
=90)=Pxd acting partner 执事合伙人
PG3,MCf: active market 买卖活跃的市场；交投畅旺的市场；旺市
W |V9:A active partner 积极参与的合伙人
kB]*2o9-3 active trading 交投活跃
b*<Fi# x1= actual circulation 实际流通
?Y_!Fr3V actual cost 实际成本
lh*!f$2 ~ actual expenditure 实际开支；实际支出
(dA E actual income 实际入息；实际收入；实际收益
rz.`$ actual market 现货市场
;!pJ %p0Sc actual price 现货价；实际价格
| /~IS B actual profit 实际利润
pU[5f5_ actual quotation 实盘；实际价位；实际报价
3(=Q Y) actual year basis 按实际年度计算
jDCf]NvOPM actuals 实货
$B?IE# 7S4 actuarial investigation 精算调查
]s}9-!{O
actuarial principle 精算原则
K'S \$ actuarial report 精算师报告
r<EwtO+x Actuarial Society of Hong Kong 香港精算学会
UiH5iZ<r; actuarial valuation 精算师估值
VVH L@ actuary 精算师
s+6tdBvzs ad referendum agreement 暂定协议；有待覆核的协定
@~`:sa+H ad valorem duty 从价税；按值征税
0 1: (QJ ad valorem duty system 从价税制
e+Sq&H!@ ad valorem fee 从价费
p%- m" u ad valorem tariff 从价关税
h?-M+ Ac additional allowance 额外免税额
ivJTE additional amount for unexpired risk 未过期风险的额外款额
VMJK9|JC[ additional assessable profit 补加应评税利润
yI. hN additional assessment 补加评税
Nuc2CB)J additional commitment 额外承担
UOkVU *{ additional commitment vote 额外承担拨款
o3a%u( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a_k~z3wG additional dependent parent allowance 供养父母额外免税额
?HP{>l0r additional provision 额外拨款
K8/I+#j additional stamp duty 附加印花税
QUz_2rN^ additional tax 补加税罚款；补加税款
? io ,8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uF<\|y rFt adjudged bankrupt 被裁定破产
YL9Tsw adjudicated bankrupt 裁定破产人
DUyUA'*4n| adjudication fee 裁定费；评定印花税额手续费；评估契据费
n [ adjudication of bankruptcy 裁定破产；宣告破产
>o! 5)\F adjudication of insolvency 裁定无力偿还债务
CzG/=#IU adjusted actual 经调整的实数；调整后的实数
!s47A"O&B adjusted current assets 经调整的流动资产；调整后的流动资产
6yhRc vJ} adjusted figure 经调整的数字；调整后的数额
AJ) N?s-= adjusted liabilities 经调整的负债；调整后的负债
Zr$D\(hX adjusted loss 经调整的亏损；调整后的亏损
C &&33L 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
/[UuHU5*R adjusted profit 经调整的利润；调整后的利润
JJu}Ed_ adjusted surplus 经调整的盈余额；调整后的盈余额
(zIF2qY adjusted value 经调整的价值；调整后的价值
e)A{
{wD/ adjustment 调整；修订；理算〔保险〕
s5u adjustment centre 调剂中心
0l~z0pvT adjustment lag 调整过程的时间差距；调整时差
*KDwl<^A adjustment mechanism 调整机制
]vq=~x adjustment of loss 亏损调整
CC XOxd adjustment process 调整过程；调整程序
;-!O +c adjustment range 调整幅度
)C%S`d<%, administered exchange rate 受管制汇率
tq2Ti Xo% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K#a_7/!v/ administration expenses 行政费用
!-s 6B administration fee 手续费；行政费
Z]=9=S|
.4 administration in bankruptcy 破产管理
>(e R0. x administration order 遗产管理令
&|c] U/_w administrator 管理人；遗产管理人
RbJbVFz8C administrator of the estate 遗产管理人
q]OgT4ly admission of debt 债项承认书
8t1,_,2' admission of proof 接纳债权证明
9~yp =JOV@ advance 放贷款项；垫付款项；预支款项；预付款项
a\Dw*h?b~ advance account 暂支帐目；预付款帐户
I_On0@%T5b advance compensation 预付补偿金
b h UghHT advance from shareholder 股东垫款
Rmh u"N/q advance pending reimbursement 预支以待日后付还
<k 7q 9"\4 advanced economy 先进经济体系
J|N>}di advancement 预付；预付财产
HOlMj!. advances warrant 垫款令
`g:bvIV5x> advancing 贷出
|5 me }!C adverse balance 逆差
5g4xhYl70n adverse exchange 逆汇
<O9.GHV1v advertisement addressed to shareholders 在报章刊登的致股东通告
TPWqiA?3Cp advice for collection 托收通知书
k~pb XA*u advice of drawing 提款通知书；汇票通知书
H263<^ advice of payment 付款通知
o&Sv2"2 Advisory Committee [Securities and Futures Commission]
`&>CK`%Xu 谘询委员会〔证券及期货事务监察委员会〕
:hUt7/3c Advisory Committee on Diversification 经济多元化谘询委员会
9Q:}VpT~nG affidavit 誓章；遗产申报誓章
.*+e?- affidavit of no receipt 述明无收款的誓章
81Ityd-} affiliate 联号；联营公司；附属公司
sr`)l& t? affiliated company 附属公司；联号；联营公司
N t_7Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BH^8!7dkT affordability 负担能力
xI^nA2 g African Development Bank [AfDB] 非洲开发银行
z|sR
`]K after-acquired property 事后取得的财产
y jY}o after-hours dealing 市后交易
k"J=CDP\ after-tax profit 税后盈利；税后利润；税后溢利
21.N+H' agency agreement 代理协议
za [;d4<}k agency expenses 代理机构的开支
$/;<~Pzi agency fee 代理费
@4%x7%+[c Agency Law 《代理法》
HD9+4~8 agent 代理人；承销人
i 0*6o3h agent of company 公司代理人
6Z68n agent's fee 代理人费；经纪费
d> L*2 g aggregate 总计；总数；总体数字
}ygxmb^@Z aggregate amount 总款额；总额
~{BR~\ D aggregate assets and liabilities 总体资产与负债
s&Ml1 A : aggregate at constant price 按固定价格计算的总体数字
<"
F|K!Tz aggregate demand 总需求
'EsdYx5C aggregate gross position 总持仓量
+ u'y!@VV aggregate limit 总限额
oSB 0P aggregate of salaries tax 合计薪俸税
0}
Lx}2 aggregate performance 总体表现；总体业绩
>d#Ks0\& aggregate supply 总体供应
6;hZHe 'W aggregate surplus 总盈余
+B-;.]L
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XyytO;X M- aggregate value 总值；合计价值
~Is-^k)y aggregated basis 合计基准
s+E-M=d0e aggregated net chargeable income 合计应课税入息实额
h,)UB1 aggregation 合并计算；合计；总和
n%}Vd
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OQa;EBO aggregation of property 财产的总和
-H
AUKY@;5 agio 差价；贴水
bB"q0{9G- 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》
qlIbnyP < Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GXx/pBdy[4 《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》
}[8Nr+y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vV 7L
:> 《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》
IL N0/eH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7P7d[KP< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%eLf6|1x agreement for a settlement 授产协议
.T }q"
agreement for assignment 转让协议
O7GJg;>? agreement for sale 售卖协议；买卖协议
Hp?uYih0 agreement for sale and purchase 买卖协议
8cv [|`< agreement for the payment of interest 支付利息协议
a0[Mx 4 agreement for the repayment of money 还款协议
CAV
Q[r5y agreement of reinsurance 再保险协议
* "K7<S[ Agricultural Bank of China 中国农业银行
'Z ,T,zW air passenger departure tax 飞机乘客离境税
JB vP {5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)6,Pmq~) airport tax 机场税
+ q@g alcohol duty 酒精税
sH{ 4 .tw alienation 让与；让渡；转让
0@*EwI alimony 生活费；赡养费
;c ~%:| All Ordinaries Index [AOI] 所有普通股指数
Hy0l"CA*| all risks 全险；综合险
V(
bU=;Qo All Sales Record for Stock Market 《股票市场成交报告》
>)`V $x Allied Capital Resources Limited 新联财务有限公司
vqnFyd all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%)@3V8 OI allocation letter 拨款信件
^=gzm s allocation of fund 分配款项；预留款项
?q+^U>wy& allocation of profit 利润分配；溢利分配
TWAt)Q"J allocation warrant 拨款令
^Q""N< allotment 分配；配股
BA cnFO allotment notice 股份配售通知；配股通知
T *8rR" allotment of shares 股份分配
Uv"O'Z allowable 可获宽免；免税的
mYiIwm1cb( allowable business loss 可扣除的营业亏损
W!
q-WU allowable expenses 可扣税的支出
8.R~Ys* allowance 免税额；津贴；备抵；准备金
T|FF&|Pk allowance for debts 债项的免税额
E]IPag8C allowance for depreciation by wear and tear 耗损折旧免税额
C PS1b allowance for funeral expenses 殡殓费的免税额
J|GEt@o3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NgPY/R> allowance for repairs and outgoings 修葺及支出方面的免税额
sQ8_j allowance to debtor 给债务人的津贴
(& t8.7O alteration of capital 资本更改
]@bu%_s" alternate trustee 候补受托人
@-F[3`HeA amalgamation 合并
lL{1wCsl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O9(6 ?n ambit of charges 征税范围；收费范围
#K _E/~ amended valuation 经修订的估值
zM*PN|/%sH American Commodities Exchange 美国商品交易所
_|%l) KO American Express Bank Limited 美国运通银行
" .:b43Z American Stock Exchange 美国证券交易所
% V3xO% amortization 摊销
* {e?%!Q amount due from banks 存放银行同业的款项
Zo(p6rku amount due from banks abroad 存放海外银行同业的款项
}|!9aojr amount due from holding companies 控股公司欠款
/~B \1 amount due from local banks 存放本港银行同业的款项
)/ 2J|LxS amount due to banks 银行同业的存款
2or!v^^u amount due to banks abroad 海外银行同业的存款
"T,^>xD amount due to holding companies 控股公司存款
|<Gq^3 2 amount due to local banks 本港银行同业的存款
] v{TSP^/ amount due to outport banks 外埠银行同业的存款
? IHa>f: amount for note issue 发行纸币的款额
JK@"
& amount of bond 担保契据的款额
<.qhW^> X
amount of consideration 代价款额
(D 5.NB%@ amount of contribution 供款数额
_pS!sY~d amount of indebtedness 负债款额
E A8>{}Z*
amount of principal of the loan 贷款本金额
L-v-KO6 amount of rates chargeable 应征差饷数额
c (Gl3^ amount of share capital 股本额
Q N$Ac.F amount of sums assured 承保款额
o#ajBOJ amount of variation 变动幅度
xIh,UW# amount of vote 拨款数额
T nG=X:+= amount payable 应付款额
Kgw_c:/' amount receivable 应收款额
K!a4>Du{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"P_PqM analysis 分析
G)'( %rl ancillary risk 附属风险
~G ZpAPg* annual account 周年帐目；周年帐目报表；年度决算；年结
2%F!aeX annual accounting date 年结日期
ELWm>'Q#9 annual allowance 每年免税额；年积金；年度津贴；年津
t9yjfyk9W annual balance 年度余额
iAAlld1 annual disposable income 每年可动用收入
HD& Ag annual estimates 周年预算
d|c> Y( annual fee 年费
onOvE Y|R annual general meeting 周年大会
+GqV9x 8 annual growth rate 年增率；每年增长率
ttaY tV]] annual long-term supplement 长期个案每年补助金
oykqCN annual pensionable emolument 可供计算退休金的年薪
CF?TW annual report 年报
,*Z:a 4 Annual Report on the Consumer Price Index 《消费物价指数年报》
g9F4nExo annual return 周年报表；周年申报表；每年报税表格
v%%;Cp73 Annual Return Rules 《周年报表规则》
XdR^, ;pWE annual review of consumer prices 每年消费物价回顾
[C TR8 annual roll-forward basis 逐年延展方式
V;}6C&aP. annual salary 年薪
KKLW-V\6K annual statement 年度报表；年度决算表
Rw9 *!<Izt 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
BDCFToSf| annuitant 年金受益人
3+v+_I>%k
annuity 年金
LG
qg0 ( annuity contract 年金合约
Mkc |uiT
annuity on human life 人寿年金
a' pJg< antecedent debt 先前的债项
S@'yuAe*G ante-dated cheque 倒填日期支票
t:h~p-&QB anticipated expenditure 预期开支
B1C"F-2 d anticipated net profit 预期纯利
$sX X6K), anticipated revenue 预期收入
Q[M?LNE` anti-inflation measure 反通货膨胀措施
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[4oA$[a| anti-inflationary stance 反通货膨胀立场
!U2Wiks apparent deficit 表面赤字
IT~pp _6g apparent financial solvency 表面偿债能力
NgXV|) L apparent partner 表面合伙人
b jq1", application for personal assessment 个人入息课税申请书
T)QT_ST.9 application of fund 资金应用
EhBYmc" & application to release as liquidator and to destruct the books of accounts and documents
;.g <u 申请免除清盘人职务及毁灭帐簿与文件
p*^[
~} N appointed actuary 委任精算师
F;&a=R!. appointed auditor 委任核数师；委任审计师
`vijd(a?v appointed trustee 委任的受托人
~Ue t) y< appointer 委任人
sb7~sa&- apportioned pro rata 按比例分摊
a.5^zq7# ! apportionment 分配；分摊
~YX!49XfHh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&xGcxFd apportionment formula 分摊方程式
D\ H) uV` apportionment of estate duty 遗产税的分摊
a &89K appraisal 估价；评估
]ZjydQjo ) appreciable growth 可观增长
-'9sn/ appreciable impact 显着影响
l"-F<^
U appreciable increase 可观增长
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Q appreciation 增值；升值
u9 yXHf appreciation against other currencies 相对其他货币升值
:$#"; t| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9W[ ~c"Ku appreciation tax 增值税
b2Jgg&?G appropriation 拨款；拨用；拨付
z^q ~|7 appropriation account 拨款帐目
] 5=C3Y Appropriation Bill 拨款法案
l]GUQcN= appropriation-in-aid system 补助拨款办法
?z2k 74&M^ approved assets 核准资产
qL03iV#h*V approved basket stock 认可一篮子证券
G2 {. Ew approved budget 核准预算
gZ^NdDBO approved charitable donation 认可慈善捐款
pxs#OP approved charitable institution 认可慈善机构
d&'}~C`~k approved currency 核准货币；认可货币
#<\A[Po approved estimates 核准预算
dt efDsK approved estimates of expenditure 核准开支预算
O\(0{qu approved overseas insurer 核准海外保险人
3]X~bQAw approved overseas trust company 核准海外信托公司
?oc#$fcQ~ approved pooled investment fund 核准汇集投资基金
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6oB approved provident fund scheme 认可公积金计划
jnl3P[ uQ approved provision 核准拨款
h xCt[G@ approved redeemable share 核准可赎回股份
xfE: r: approved regional stock 认可地区性证券
( Es0n$Xb approved retirement scheme 认可退休金计划
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4O z:t approved subordinated loan 核准附属贷款
B-<H8[GkG1 arbitrage 套戥；套汇；套利
`XJU $ c arbitrageur 套戥者；套汇者
jd&kak arbitrary amount 临时款项
MMI7FlfY arrangement 措施；安排；协定
Xyrf$R' arrears 欠款
.\?)O+J! arrears of pay 欠付薪酬
UUlrfur~ arrears of revenue 逾期未收税款；逾期未收的帐项
*c[X{ articles of association 组织章程；组织细则；组织章程细则
XSu9C zx&I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Wn9b</ tf ascertainment of profit 确定利润
<L 72nwcK "Asia Clear" “亚洲结算系统”
"s6O|=^* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
42Gv]X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
6uU2+I Asian dollar bond 亚洲美元债券
TzCNY@y Asian dollar market 亚洲美元市场
m ),3J4(q Asian dollar rate 亚洲美元利率
BAq@ H8*B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3+%c*}KC~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YXR%{GUP[ asked price 沽盘；喊价；索价；卖方报价
j ^g^=uau assessable income 应评税入息
Z5vpo$l assessable loss 应评税亏损
YB}p`b42L assessable profit 应评税利润
]Y%?k Q^ assessable value 应评税值
6 n
2LG assessed profit 估定利润
!i|]OnJY assessed value 经评估价值
ZS-O, [ assessment 评税；评定；估价；评税单
5F8sigr/h assessment number 评税编号；估价编号
bOi`JJ^ assessment of additional tax 补加税评税
0 ;b%@_E assessment of performance 业绩评估；实绩评价
J(\]3 9y Assessor 评税主任
m|RA@sY%` asset price bubbles 资产价格泡沫
p.gaw16}> asset-backed securities 具资产保证的证券
gX}(6RP_! assets accretion 资产增值
-L&FguoVB assets and liabilities 资产与负债
\9*,[mvC assets betterment statement 资产递增表；资产改进表
qw!_ /Z3[ assets lending 实物放款；有抵押贷款
7,sslf2%K assets of the company passing on the death 死者去世时转移的公司资产
FE)L? assets pledged as security for liabilities 用作负债抵押的资产
(5SN=6O assets portfolio 资产投资组合
G|Du/XYh assets price 资产价格
v$O%U[e< assets quality 资产质素
\` |*i$ assets realization 资产变现
A& $oiLc assets refinancing arrangement 资产再集资安排
`g;`yJX< assets securitization 资产证券化
=)B@ `" assets situated outside Hong Kong 在香港以外地方的资产
3MR4yw5v assets stripping 削减资产；拆卖资产
LM*#DLadk assets value 资产值
_VeZ lk7 k assignee 承让人
Kw%n;GFl' assignment 转让；转让书；转让契
Hw1<! Dyv assignment of interest 权益转让
a8#6}`|C? assignment of letters patent and trade mark 专利证书及商标转让
O l,Tw=? assignment of property 物业转让；物业转让书
qc*z`Wz: assignment right 转让权
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assignor 转让人
9` /\|t|V associate 有联系的人；有关连人士；相联者；合伙人；联系人
^<0azza/( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m17 H#!` associate member 附属会员
{% S>!RA associated body corporate 相联法人团体
"g)@jqq:> associated company 相联公司；联属公司
2BU%4IG associated corporation 相联法团
!,mv 7Yj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1k5o?'3& 公认会计师公会〔英国〕
YGBVGpE9 Association of Futures Exchange Brokers 香港期货经纪协会
<bPn<QI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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(UacFO association of underwriters 承保人组织
7*e7P[LQU assumption of control 接管
A~CQ @ assurance 担保；保险；转易；转易书
IAD_Tck assurance of interest 权益的转易
3H0~ ?z_ at 19XX price 按一九ＸＸ年价格计算
9B l c at a discount 按赔价计算；按贴水价格计算；打折扣
IH;+pN at a premium 按溢价计算；按升水价格计算
.c[v /SB] at call 通知付款；按通知
MCOz-8@|Y at constant market price 按固定市价计算
=R08B)yR at constant price 按固定价格计算
Rw$>()}H8 at cost 按成本计算
$J>J@4 at current market price 按当时市价计算；按现时市价计算
n\Z& sc at current price 按当时价格计算；按现时价格计算
]%yph3C at factor cost 按要素成本计算；按生产要素成本计算
t7rz]EN at money-of-the-day price 按付款当日价格计算
}c>[m,lz at or better 按指定或较佳价位〔买卖指令〕
D\~*| J at par 按面值计算；平价
R cUK e, at sight 见票即付
E6iU a' at the close 按收市盘
Rh7unJ at the opening 按开市盘
MPINxS attestation 见证；见证条款
*&b~cyC at-the-money option 平价期权
a Z% attorney 受权人；受托代表人
k%iZ .. attornment 新拥有人承认书
'CqWF" attributable profit 可归属利润
#>m#i1Nu attributable share value 可归属股份价值
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+U=/$o Auckland Stock Exchange 奥克兰证券交易所
=='~ g~ auction 拍卖
S!0ocS!t auctioneer 拍卖商
. Q3GA0O audit 审计；核数
:I(-@2?{ Audit Commission 审计署
,t4g^67R{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.".xNHR# 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〕
<<@vy{*Hg audit review 帐目审查
"(uEcS2< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
t_@xzt10y audited annual account 经审计的周年帐目
xP<c F audited balance sheet 经审计的资产负债表
p?OwcMT]M auditor 核数师；核数主任；审计师
Jsee8^_~ auditor's certificate 核数师证明书；审计师证明书
S/j~1q_|G auditor's report 核数师报告；审计师报告
\29a@ 6 Aussie bond 澳元债券
GdFTKOq austerity budget 紧缩预算
K2 52l,;| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M6E.!Cs Australia All Ordinaries Index 澳洲所有普通股票指数
@Oe!*|?mS Australian Dollar [AUD] 澳元
Py$*c Australian Options Market 澳大利亚期权市场
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K Australian Securities Commission 澳洲证券事务监察委员会
`nA_WS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U 88-K1G Australian Stock Exchange 澳大利亚证券交易所
YYDLFt r2 Austrian Schilling [ATS] 奥地利先令
YKwej@9 , authentication 认证；鉴证
J]8nb l authority to purchase 委托购买证；委购书
sy+o{] N authorization 认可；核准；授权；授权书
r40#-A$ authorization by direction 指示授权
\S(:O8_"68 authorization by instruction 指令授权
HFD5* Z~M authorization by warrant 令状授权
c yq ]-B authorization of unit trust 单位信托的认可
Cj?X+#J/@d authorized agent 指定代理人
HH[b1z2D authorized capital 法定资本
@`<v d@ authorized clerk 出市员
4e d+'-"m authorized dealer 认可交易商
"R-1 G/ authorized financial institution 认可财务机构
yBKkx@o#z authorized fund 认可基金
8 UArl3 authorized fund house 获授权的基金公司；认可基金公司
,5" vzGLJ authorized institution 认可机构
= :rR%L!a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IS0RhtGy/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~c7}eTJd" authorized insurer 获授权保险人；获认可承保人
S_cba(0-|\ authorized investment 特准投资项目
M9{?gM9 authorized person 获授权人
b?-Ep?G'\ authorized representative 获授权代表
)>q.!"B authorized share capital 法定股本
7_ g}t!b` automated quotation system 自动报价系统
8=x{>&Jr&# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D T^3K5 自动交易系统〔香港期货交易所有限公司〕
Ilvz @= automatic adjustment mechanism 自动调整机制
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YDat automatic adjustment system 自动调整系统
CLI!( 8ZW Automatic Clearing House 自动票据交换所
vS %r_gf( automatic exchange rates accumulation system 自动化汇率累集系统
;L.@4b[ lP Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
bq3G3oAyG automatic teller machine [ATM] 自动柜员机
:U mY|=v?t autopay 自动转帐
ye1kI~LO( available assets 可用资产
@)m H"u!(7 available fiscal reserve 现存财政储备
K1O0/ 2O available profit 可用利润
|,F/_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)P\ Vd # average 平均；平均数；海损
,mH2S/<}S average basic salary 平均基本薪金
]Lq9Ompf(t average consumer expenditure 平均消费开支；一般消费开支
cCN[c)[c| average cost 平均成本
b]hP;QK`U$ average cost of land production 增辟土地平均成本
2`,{IHu*! average daily turnover 平均每日成交额
0IoS|P}6a average daily wage rate 平均每日工资率
IH?.s
k
average expenditure pattern 平均开支模式
F,^Q'$ ! average growth rate 平均增长率
H aI average net fixed assets 固定资产平均净值
T!eb=oy average of relatives 相对价格平均数
Jq) !)={ average price 平均价格
;Dg8> average propensity to consume 平均消费倾向；一般消费倾向
ETe,R Y average propensity to save 平均储蓄倾向；一般储蓄倾向
(NUwkAO M} average rate 平均率
'M2Jw8i average revenue 平均收入；平均收益
UX=JWb_uGm average stock 平均库存；平均存货
'S<ebwRd= average yearly rent 平均年租
X"<t3l(+ avoidance of double taxation 避免双重课税
d V#h~ avoidance of tax 避税
