A:
n%4/@M A share Ａ股；甲类股份
iJmzVR+ abatement of tax 减税；减扣免税额
YV@efPy}n ABN AMRO Bank N.V. 荷兰银行
&%t&[Se_~ above-the-line expenditure 线上项目支出；经常预算支出
3Z &!zSK^ above-the-line receipt 线上项目收入；经常预算收入
uxh>r2Xr= ABSA Asia Limited 南非联合亚洲有限公司
Vry _X2 absolute change 绝对数值变更
~#}T| absolute expenditure 实际开支
!H9^j6| absolute guideline figure 绝对准则数字
*vvm8ik absolute interest 绝对权益
UEfY'%x absolute order of discharge 绝对破产解除令
urCTP.F absolute profit margin 绝对利润幅度
?.H]Y&XF absolute value 实值；绝对值
8]R{5RGy absolutely vested interest 绝对既得权益
8?YeaMIBB absorbed cost 已吸收成本；已分摊成本
v=cQ`nou absorption 吸收；分摊；合并
ZKpJ c'h absorption rate 吸收率；摊配率；分摊率
CXyb8z4/+ ACB Finance Limited 亚洲商业财务有限公司
[+ xsX*+ acceptable form of reciprocity 合理的互惠条件
W7!iYxO acceptable rate 适当利率；适当汇率
NuD|%Ebs acceptance agreement 承兑协议
EUQtl_h/H acceptance for honour 参加承兑
RgQs`aI acceptor 承兑人；接受人；受票人
X;l/D},. acceptor for honour 参加承兑人
c$tX3ug6I accident insurance 意外保险
{P_ 7AM Accident Insurance Association of Hong Kong 香港意外保险公会
}<l:~-y| accident insurance scheme 意外保险计划
> TBXT+ accident year basis 意外年度基准
K :~tZ accommodation 通融；贷款
< *;GJ{ accommodation bill 通融票据；空头票据
6o(IL-0]c accommodation party 汇票代发人
ar}-~~h 5 account balance 帐户余额；帐户结余
=y )K er account book 帐簿
()O&O+R|) account collected in advance 预收款项
~!8j,Bqs+z account current book 往来帐簿
1
ptyiy account of after-acquired property 事后取得的财产报告
LyWY\K a account of defaulter 拖欠帐目
0H_uxkB~ account payable 应付帐款
-GHd]7n account payee only [A/C payee only] 只可转帐；存入收款人帐户
ci$J?a account receivable 应收帐款
A8Fe@$<#8 account receivable report 应收帐款报表
xz.Jmv account statement 结单；帐单；会计财务报表
BI %XF
9{ account title 帐户名称；会计科目
0gaHYqkA>} accountant's report 会计师报告
@p
WN5VL Accountant's Report Rules 会计师报告规则
$[,4Ib_| accounting and auditing procedure 会计与审计程序；会计与核数程序
6L$KMYHE Accounting Arrangements 《会计安排》
<r t$~} accounting basis 会计基础
#5z0~M g-X accounting by Official Receiver 破产管理署署长呈交的帐目
rqqd} k A Accounting Circular 《会计通告》
F4= =a8 accounting class 会计类别
S)j( %g accounting date 记帐日期；会计结算日期
8(L2w|+B< accounting for money 款项核算
8B?U\cfa^ Accounting Officer 会计主任
s hH2/.> accounting period 会计报告期；会计期
yV\%K6d|3& accounting policy 会计政策；会计方针
P~ =yT W accounting practice 会计惯例
PS+~JwD Uc accounting principle 会计准则
W.jXO"pN accounting record 会计记录
PgT8
1u accounting report 会计报告
m} s.a.x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$6pLsX Accounting Society of China 中国会计学会
R#^ku)0 accounting statement 会计报表
P@vUQ accounting system 会计制度；会计系统
Q+9:]Bt accounting transaction 会计事项；帐务交易
.7g h2 K accounting treatment 会计处理
%\T,=9tD\ accounting year 会计年度
B\)Te9k' accretion 增值；添加
3c3;8h$k accrual 应计项目；应累算数目
1*dN. v:5 accrual basis 应计制；权责发生制
kex V~Q accrual basis accounting 应计制会计；权责发生制会计
nk%v|ZxoFv accrue 应累算；应计
n>j2$m1[ accrued benefit 应累算利益
# 5)/B accrued charges 应计费用
_r{H)}9 accrued cumulative preference share dividend 应累算的累积优先股股息
A`f"<W-m accrued expenses 应累算费用
Jl`^`Yv accrued interest payable 应付利息；应计未付利息
S, AxrQc accrued interest receivable 应收利息；应计未收利息
i:0 v6d accrued right 累算权益
/u4RZ| &as accruing profit 应累算的利润
[=q/f2_1. accumulated fiscal reserve 累积财政储备
8 lYA6A accumulated profit 累积利润；滚存溢利
:1j8!R5 accumulated reserve 累积储备
Jp]?tlT accumulation of surplus income 累积收益盈余
Lxv 4w acquired assets 既得资产
n*wQgC'vw acquisition 收购；购置；取得
{&IB[Y6 acquisition cost 购置成本
Nb&j?./ acquisition expenses 购置费用
?0qD(cfx< acquisition of 100% interest 收购全部股权
X_o#! acquisition of control 取得控制权
<Q9l'u]3$c acquisition of fixed assets 购置固定资产
rtJER?A acquisition of shell “买壳”
N knS:r&2 acquisition price 收购价
3u/JcU-< act of God 天灾
$e7%>*?m acting partner 执事合伙人
m.m6 . active market 买卖活跃的市场；交投畅旺的市场；旺市
^rVHaI active partner 积极参与的合伙人
Mu[lk =jC active trading 交投活跃
5+M,X kg actual circulation 实际流通
9 ,INyEyAL actual cost 实际成本
CsA (oX actual expenditure 实际开支；实际支出
$kTm"I actual income 实际入息；实际收入；实际收益
u_^mN9h actual market 现货市场
\+R %KA/F actual price 现货价；实际价格
{kk% _q actual profit 实际利润
l[$GOLeS actual quotation 实盘；实际价位；实际报价
9Q4{ cB
actual year basis 按实际年度计算
1 Q(KZI actuals 实货
Hq W / actuarial investigation 精算调查
A
r]*?:4y[ actuarial principle 精算原则
s`bGW1#io actuarial report 精算师报告
+Pl)E5W!=` Actuarial Society of Hong Kong 香港精算学会
H_RfIX)X actuarial valuation 精算师估值
^Qx? )( @ actuary 精算师
U*= E(l ad referendum agreement 暂定协议；有待覆核的协定
'/u|32 ad valorem duty 从价税；按值征税
mxgT}L0i ad valorem duty system 从价税制
6
H P 66B ad valorem fee 从价费
e ^O:I ad valorem tariff 从价关税
LRu,_2" additional allowance 额外免税额
+s}&'V^ additional amount for unexpired risk 未过期风险的额外款额
0Gs\x additional assessable profit 补加应评税利润
5,gT|4|B\g additional assessment 补加评税
,6{z additional commitment 额外承担
W 94:% additional commitment vote 额外承担拨款
yk8b>.Y\A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%@vF% additional dependent parent allowance 供养父母额外免税额
2]mV9B additional provision 额外拨款
=6dAF"b) additional stamp duty 附加印花税
n/5T{ NfG additional tax 补加税罚款；补加税款
1- s(v)cxh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wH o}wp adjudged bankrupt 被裁定破产
IrL%0&*h S adjudicated bankrupt 裁定破产人
D-BT`@~ l adjudication fee 裁定费；评定印花税额手续费；评估契据费
61H_o7XXk adjudication of bankruptcy 裁定破产；宣告破产
U ~][
ph adjudication of insolvency 裁定无力偿还债务
!ddyJJ^a adjusted actual 经调整的实数；调整后的实数
X3}eq|r9 adjusted current assets 经调整的流动资产；调整后的流动资产
`Jc / o=] adjusted figure 经调整的数字；调整后的数额
G*N[t w adjusted liabilities 经调整的负债；调整后的负债
X=# us7W} adjusted loss 经调整的亏损；调整后的亏损
j2Dw7"f3 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
BF W b0;+ adjusted profit 经调整的利润；调整后的利润
kAEq +{h adjusted surplus 经调整的盈余额；调整后的盈余额
I*N"_uKU adjusted value 经调整的价值；调整后的价值
_dm0*T ? adjustment 调整；修订；理算〔保险〕
< 9, h! adjustment centre 调剂中心
B n]=T adjustment lag 调整过程的时间差距；调整时差
cK1^jH<| adjustment mechanism 调整机制
T>as H adjustment of loss 亏损调整
"M5 adjustment process 调整过程；调整程序
7zH2dqrj adjustment range 调整幅度
R)66qRf administered exchange rate 受管制汇率
Xeq9Vs zg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0]SWyC
: administration expenses 行政费用
j<~Wp$\i7> administration fee 手续费；行政费
? #rXc%F administration in bankruptcy 破产管理
E to"B" administration order 遗产管理令
l }/_(* administrator 管理人；遗产管理人
HMF2sc$N administrator of the estate 遗产管理人
"6'" , admission of debt 债项承认书
>} * W$i admission of proof 接纳债权证明
!s-A`}
s+ advance 放贷款项；垫付款项；预支款项；预付款项
mzK0$y #*o advance account 暂支帐目；预付款帐户
p*c(dkOe8 advance compensation 预付补偿金
'l^Bb#)" advance from shareholder 股东垫款
;=,-C ;` advance pending reimbursement 预支以待日后付还
X "7CN Td advanced economy 先进经济体系
72Bc0Wg
advancement 预付；预付财产
u"qu!EY2 advances warrant 垫款令
i6V$ m hL advancing 贷出
-]0:FKW adverse balance 逆差
A.r 7 ks adverse exchange 逆汇
z]N#.utQ advertisement addressed to shareholders 在报章刊登的致股东通告
mj'~-$5T advice for collection 托收通知书
nKGQ U,C advice of drawing 提款通知书；汇票通知书
m
.(ja advice of payment 付款通知
0;TiNrzg Advisory Committee [Securities and Futures Commission]
&)k=c cm 谘询委员会〔证券及期货事务监察委员会〕
ysOf=~ 1 Advisory Committee on Diversification 经济多元化谘询委员会
XDCm affidavit 誓章；遗产申报誓章
nZ B ~l= affidavit of no receipt 述明无收款的誓章
Trs~KcsD affiliate 联号；联营公司；附属公司
6 HCg<_j] affiliated company 附属公司；联号；联营公司
w0g@ <(
3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@]n8*n affordability 负担能力
z~h ?"' African Development Bank [AfDB] 非洲开发银行
#tKks:eL after-acquired property 事后取得的财产
H" / J R after-hours dealing 市后交易
&$ |~", after-tax profit 税后盈利；税后利润；税后溢利
\L(jNN0_R agency agreement 代理协议
6ZI Pe~` agency expenses 代理机构的开支
bQ>wyA+G&E agency fee 代理费
"J,|),Yd Agency Law 《代理法》
Mrk3r/
8w agent 代理人；承销人
M@es8\&S. agent of company 公司代理人
1SjVj9{: agent's fee 代理人费；经纪费
HVA:|Z19 aggregate 总计；总数；总体数字
4S'e>: aggregate amount 总款额；总额
75;RAKGi aggregate assets and liabilities 总体资产与负债
/UunWZ u% aggregate at constant price 按固定价格计算的总体数字
I?D=Q $s aggregate demand 总需求
a&G{3#l aggregate gross position 总持仓量
:.AC%'S aggregate limit 总限额
GImPP F aggregate of salaries tax 合计薪俸税
sP^:*B0 aggregate performance 总体表现；总体业绩
UhW{K I W aggregate supply 总体供应
?M'C Tz}<\ aggregate surplus 总盈余
k I`HD aggregate total 整体总额
=b$g_+ aggregate value 总值；合计价值
:i>LESJq aggregated basis 合计基准
!7\dr ) aggregated net chargeable income 合计应课税入息实额
&]a(5 aggregation 合并计算；合计；总和
iWeUsS%zpV aggregation of incomes of husband and wife 夫妇入息合并计算
>A D!)&c aggregation of property 财产的总和
?M4ig_ agio 差价；贴水
oU1N>,
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》
2#$7!`6 K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,9 G'1%z, 《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》
kq=Htbv7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m>Wt'C c 《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》
2n >mISy+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
; s,1/ kA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
vULDKJ NHX agreement for a settlement 授产协议
G0: <#?<5 agreement for assignment 转让协议
aT2%Az@j agreement for sale 售卖协议；买卖协议
4;~xRg;u&* agreement for sale and purchase 买卖协议
pqs!kSJ V agreement for the payment of interest 支付利息协议
0 *]0#2Z agreement for the repayment of money 还款协议
$ o+@}B0) agreement of reinsurance 再保险协议
K
@&c Agricultural Bank of China 中国农业银行
Ow?~+)
4 air passenger departure tax 飞机乘客离境税
R{brf6, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y+B iaD!U airport tax 机场税
){/n7*#Th% alcohol duty 酒精税
#pRbRT9 alienation 让与；让渡；转让
A* qR<cp[ alimony 生活费；赡养费
GKg #nXS All Ordinaries Index [AOI] 所有普通股指数
)]Zdaw)X all risks 全险；综合险
xM)P=y_!M+ All Sales Record for Stock Market 《股票市场成交报告》
M"c=_5P Allied Capital Resources Limited 新联财务有限公司
&:d `Pik6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
clqFV
allocation letter 拨款信件
b6e 2a/x allocation of fund 分配款项；预留款项
uUaDesz~= allocation of profit 利润分配；溢利分配
&gV9h>Kc# allocation warrant 拨款令
[ D|Uwq allotment 分配；配股
0RdW.rZ J allotment notice 股份配售通知；配股通知
( q*/ =u allotment of shares 股份分配
:p<:0W2! allowable 可获宽免；免税的
}}Q h_( allowable business loss 可扣除的营业亏损
s#8}&2#l allowable expenses 可扣税的支出
w'i+WEU>l allowance 免税额；津贴；备抵；准备金
}nM+"(} allowance for debts 债项的免税额
M YJDfI allowance for depreciation by wear and tear 耗损折旧免税额
J|V* g]#kP allowance for funeral expenses 殡殓费的免税额
Rz>@G >b: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JvT#Fxj k allowance for repairs and outgoings 修葺及支出方面的免税额
iU{\a, allowance to debtor 给债务人的津贴
h{]0
H'g alteration of capital 资本更改
aQWg? ,Ju6 alternate trustee 候补受托人
e'|P^G>g amalgamation 合并
j*VYUM@y1\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A@.ruG$ ambit of charges 征税范围；收费范围
$\o e}`#o amended valuation 经修订的估值
0 n{+ _
American Commodities Exchange 美国商品交易所
z2.OR,R}] American Express Bank Limited 美国运通银行
J=t}N+:F`b American Stock Exchange 美国证券交易所
q 3,p=ijJ amortization 摊销
ywjD.od"v amount due from banks 存放银行同业的款项
@!\lt$ amount due from banks abroad 存放海外银行同业的款项
yW(A0 amount due from holding companies 控股公司欠款
pR:cn kVF amount due from local banks 存放本港银行同业的款项
A{eh$Ot% amount due to banks 银行同业的存款
Ip,0C8T`Q amount due to banks abroad 海外银行同业的存款
2c9]Ja3:6 amount due to holding companies 控股公司存款
lt l(S Ii amount due to local banks 本港银行同业的存款
(j)>npOd9 amount due to outport banks 外埠银行同业的存款
|ms Q amount for note issue 发行纸币的款额
rYyEs
I#qo amount of bond 担保契据的款额
M)nf(jw#G amount of consideration 代价款额
oH
[-fF amount of contribution 供款数额
{bp~_`O amount of indebtedness 负债款额
OB+I.qlHP amount of principal of the loan 贷款本金额
JR /^Go$^ amount of rates chargeable 应征差饷数额
mhnK{M @56 amount of share capital 股本额
0 KWi< G1 amount of sums assured 承保款额
`{@?O%UB amount of variation 变动幅度
J}&xS< amount of vote 拨款数额
A$'rT |>se amount payable 应付款额
0c:j wtf amount receivable 应收款额
Dmk~t="Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w5&,AL: analysis 分析
c:`&QDF ancillary risk 附属风险
X?] 1/6rV annual account 周年帐目；周年帐目报表；年度决算；年结
<+7-^o _ annual accounting date 年结日期
!P* z= annual allowance 每年免税额；年积金；年度津贴；年津
cW, 6 MAQo annual balance 年度余额
}~ o>H a; annual disposable income 每年可动用收入
G0$,H(]~ annual estimates 周年预算
cd*F;h annual fee 年费
^,Y#_$oR annual general meeting 周年大会
g~= #8nJ annual growth rate 年增率；每年增长率
XS"l R | annual long-term supplement 长期个案每年补助金
@k2nID^> annual pensionable emolument 可供计算退休金的年薪
(A8X|Y annual report 年报
(/l9@0Y .t Annual Report on the Consumer Price Index 《消费物价指数年报》
s@bo df& annual return 周年报表；周年申报表；每年报税表格
>sE{c>R% Annual Return Rules 《周年报表规则》
mH} 1Zy annual review of consumer prices 每年消费物价回顾
W 7Y5~%@ annual roll-forward basis 逐年延展方式
> j vi7 annual salary 年薪
/7<l`RSr annual statement 年度报表；年度决算表
'Sjcm@ILm 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
i5 0^%, annuitant 年金受益人
$q;dsW,8 annuity 年金
w873: = annuity contract 年金合约
l Gr(GHn annuity on human life 人寿年金
2s@<k1EdPl antecedent debt 先前的债项
{__"Z< ante-dated cheque 倒填日期支票
' |i<?]U anticipated expenditure 预期开支
K%A:W anticipated net profit 预期纯利
;M"JN:J8 anticipated revenue 预期收入
OL|UOG anti-inflation measure 反通货膨胀措施
M7;P)da anti-inflationary stance 反通货膨胀立场
<ibEo98 apparent deficit 表面赤字
Mrlv(1PQT apparent financial solvency 表面偿债能力
\a8<DR\@O apparent partner 表面合伙人
bO%bMZWB!y application for personal assessment 个人入息课税申请书
; u0 MY application of fund 资金应用
X4U$#uI{ application to release as liquidator and to destruct the books of accounts and documents
1x#Z}XG 申请免除清盘人职务及毁灭帐簿与文件
7a}vb@ appointed actuary 委任精算师
LHb(T` .= appointed auditor 委任核数师；委任审计师
Q}M%
\v appointed trustee 委任的受托人
Zg/ra1n appointer 委任人
0x\bDWZ_ apportioned pro rata 按比例分摊
zviEk /:zm apportionment 分配；分摊
u<l[S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Jiljf2h apportionment formula 分摊方程式
N%\!eHxy apportionment of estate duty 遗产税的分摊
wBUn* L appraisal 估价；评估
c _li.]P appreciable growth 可观增长
hYMo5 ? appreciable impact 显着影响
X
rV F
% appreciable increase 可观增长
y pv ~F appreciation 增值；升值
Z!P7mH\c} appreciation against other currencies 相对其他货币升值
~4\J }Kn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rn7eY appreciation tax 增值税
3U0>Y%m| , appropriation 拨款；拨用；拨付
p#U rZKR appropriation account 拨款帐目
tB_GE t2M Appropriation Bill 拨款法案
e:E:"elr] appropriation-in-aid system 补助拨款办法
>'^Tp7\ approved assets 核准资产
Pvq74?an` approved basket stock 认可一篮子证券
Fcc\hV; approved budget 核准预算
E
{$J k]c approved charitable donation 认可慈善捐款
\ s8j* approved charitable institution 认可慈善机构
)B 86 approved currency 核准货币；认可货币
SM2Q F approved estimates 核准预算
p^~ AbU'6~ approved estimates of expenditure 核准开支预算
VFj}{Y approved overseas insurer 核准海外保险人
0HA` approved overseas trust company 核准海外信托公司
_s/ 5oRHA approved pooled investment fund 核准汇集投资基金
*E0d CY$ approved provident fund scheme 认可公积金计划
B 3Y, |* approved provision 核准拨款
9K`(Ys& approved redeemable share 核准可赎回股份
[%M=nJ{8 approved regional stock 认可地区性证券
nCZ&FNi{O~ approved retirement scheme 认可退休金计划
LE!xj 0 approved subordinated loan 核准附属贷款
7cTDbc!E- arbitrage 套戥；套汇；套利
roDE?7x1 arbitrageur 套戥者；套汇者
ALVHKL2 arbitrary amount 临时款项
8X,dVX5LT arrangement 措施；安排；协定
LD]a!eY arrears 欠款
ToWiXH)4 arrears of pay 欠付薪酬
. tv'` arrears of revenue 逾期未收税款；逾期未收的帐项
&eL02:[ articles of association 组织章程；组织细则；组织章程细则
e5 /f%4YX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?/Bp8q( ascertainment of profit 确定利润
!2-f%x]tO "Asia Clear" “亚洲结算系统”
]W^F!p~eC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WC6yQSnY& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z ;>xI~ Asian Development Fund [ADF] 亚洲发展基金
,Jm2|WKH Asian dollar bond 亚洲美元债券
$]v=2j Asian dollar market 亚洲美元市场
@]v}& j7 Asian dollar rate 亚洲美元利率
wldv^n h M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EDQKb TaPt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5L6_W -n{ asked price 沽盘；喊价；索价；卖方报价
TR;" &'#k assessable income 应评税入息
^U"$uJz!c assessable loss 应评税亏损
3q'["SS assessable profit 应评税利润
5bKBVkJ' assessable value 应评税值
87; E#2 assessed profit 估定利润
gD}lDK 6N assessed value 经评估价值
RLy(Wz3% assessment 评税；评定；估价；评税单
z TYHwx assessment number 评税编号；估价编号
aQjs5RbP~ assessment of additional tax 补加税评税
}q<p;4<\F assessment of performance 业绩评估；实绩评价
GM_~2Er] Assessor 评税主任
" Y%fk/v8 asset price bubbles 资产价格泡沫
hk S0 ae asset-backed securities 具资产保证的证券
~
_ ogeD assets accretion 资产增值
c`S`.WID assets and liabilities 资产与负债
,z4)A&F[c; assets betterment statement 资产递增表；资产改进表
]ySm|&aU assets lending 实物放款；有抵押贷款
PHQ 7 assets of the company passing on the death 死者去世时转移的公司资产
!3O8B0K)v assets pledged as security for liabilities 用作负债抵押的资产
#`Af assets portfolio 资产投资组合
( *~ '#k assets price 资产价格
l tQo_k assets quality 资产质素
p **Sd[| assets realization 资产变现
#)}K,FDd assets refinancing arrangement 资产再集资安排
@477| LO assets securitization 资产证券化
QZwUv<* assets situated outside Hong Kong 在香港以外地方的资产
olm0O (9 assets stripping 削减资产；拆卖资产
hn`yc7<}(u assets value 资产值
Q$Q>pV;uH assignee 承让人
wh Hp}r assignment 转让；转让书；转让契
v1 1Uw?CM assignment of interest 权益转让
?0 4jkq& assignment of letters patent and trade mark 专利证书及商标转让
GZefe Bi assignment of property 物业转让；物业转让书
6!39t assignment right 转让权
V ,+&.A23 assignor 转让人
kAV4V;ydh associate 有联系的人；有关连人士；相联者；合伙人；联系人
@\*`rl] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wH?]kV8Q associate member 附属会员
X%C`('"R associated body corporate 相联法人团体
v( 0I Q associated company 相联公司；联属公司
b=L4A,w~a associated corporation 相联法团
5q^5DH_; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?^3Y+)} 公认会计师公会〔英国〕
L`2(u!i J Association of Futures Exchange Brokers 香港期货经纪协会
rF^H\U:w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G;ihm$Cad association of underwriters 承保人组织
q1^bH 6*fl assumption of control 接管
d Dg[ry assurance 担保；保险；转易；转易书
wiFA 3_\G assurance of interest 权益的转易
+X%pUe at 19XX price 按一九ＸＸ年价格计算
~|Nj+A at a discount 按赔价计算；按贴水价格计算；打折扣
&gLXS1O at a premium 按溢价计算；按升水价格计算
`w8Ejm?n at call 通知付款；按通知
zQxTP d at constant market price 按固定市价计算
xe4`D >LUo at constant price 按固定价格计算
r@t
\a +
at cost 按成本计算
+B '< 0 at current market price 按当时市价计算；按现时市价计算
\? n<UsI at current price 按当时价格计算；按现时价格计算
v) j3YhY at factor cost 按要素成本计算；按生产要素成本计算
rff_= (?i at money-of-the-day price 按付款当日价格计算
n- he|u at or better 按指定或较佳价位〔买卖指令〕
!#Pr'm/,mu at par 按面值计算；平价
r1&eA% eh at sight 见票即付
og?L 9 at the close 按收市盘
[-0=ZKH? at the opening 按开市盘
{1"kZL attestation 见证；见证条款
{_G_YL[ at-the-money option 平价期权
wzj :PS attorney 受权人；受托代表人
F05]6 NVv attornment 新拥有人承认书
Eo`'6
3 attributable profit 可归属利润
ms&6N '] attributable share value 可归属股份价值
**CGkL Auckland Stock Exchange 奥克兰证券交易所
X Z=%XB:? auction 拍卖
\IhHbcF`d auctioneer 拍卖商
=TGa\iclpB audit 审计；核数
>~l^E!<i-u Audit Commission 审计署
Z 5V_?bm$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.wO-2h{Q 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〕
6{w'q&LYcE audit review 帐目审查
Sa-" G` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sis1Dh9: audited account 审计帐目；经审计的帐目
)GfL?'Z audited annual account 经审计的周年帐目
3V] 08 audited balance sheet 经审计的资产负债表
7/HX!y{WP auditor 核数师；核数主任；审计师
8]i7 wq#= auditor's certificate 核数师证明书；审计师证明书
7*kTu 0m auditor's report 核数师报告；审计师报告
'=+gwe M Aussie bond 澳元债券
$ 3S`A]xO austerity budget 紧缩预算
+V9 (4la Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pwv mb \ Australia All Ordinaries Index 澳洲所有普通股票指数
9JqT"zj Australian Dollar [AUD] 澳元
3F8K F`* Australian Options Market 澳大利亚期权市场
R].xT - 1 Australian Securities Commission 澳洲证券事务监察委员会
C {G;G@/7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j|>^wB Australian Stock Exchange 澳大利亚证券交易所
IC6'>2'=T Austrian Schilling [ATS] 奥地利先令
t9.| i H authentication 认证；鉴证
NE><(02qW authority to purchase 委托购买证；委购书
oT!i}TW?o authorization 认可；核准；授权；授权书
H~?7 : K authorization by direction 指示授权
+Mb}70^ authorization by instruction 指令授权
<OrQbrWQa authorization by warrant 令状授权
6H!l>@a7v authorization of unit trust 单位信托的认可
~uG/F?= Q: authorized agent 指定代理人
Z-L }"~ authorized capital 法定资本
!ZM*) 6^ authorized clerk 出市员
Q?b C'147O authorized dealer 认可交易商
Zul@aS
! authorized financial institution 认可财务机构
&"=O!t2 authorized fund 认可基金
NO FH authorized fund house 获授权的基金公司；认可基金公司
%NcBq3 authorized institution 认可机构
R*H-QH/H1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iGBHlw;A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"g/UpnH authorized insurer 获授权保险人；获认可承保人
" eS-i @ authorized investment 特准投资项目
?weuq"*a authorized person 获授权人
{]iM5? authorized representative 获授权代表
J&L#^f *d authorized share capital 法定股本
_y:a Pn automated quotation system 自动报价系统
#dFE}!"#` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IH"_6s#$& 自动交易系统〔香港期货交易所有限公司〕
` j'gt& automatic adjustment mechanism 自动调整机制
pS8`OBenA automatic adjustment system 自动调整系统
,nWZJ&B Automatic Clearing House 自动票据交换所
WHr:M/qD automatic exchange rates accumulation system 自动化汇率累集系统
!,~C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
} : T }N] automatic teller machine [ATM] 自动柜员机
Pa{b kr autopay 自动转帐
uFG ;AY| available assets 可用资产
K,!f7KKo available fiscal reserve 现存财政储备
G{.A 5{ available profit 可用利润
jF{)2|5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P u }PE-b average 平均；平均数；海损
UdFYG^i average basic salary 平均基本薪金
/+m7J"Km average consumer expenditure 平均消费开支；一般消费开支
[bEm D average cost 平均成本
{sUc2vR average cost of land production 增辟土地平均成本
7H. HiyppW average daily turnover 平均每日成交额
( `d _DQ average daily wage rate 平均每日工资率
\r}*<CRr6 average expenditure pattern 平均开支模式
iJk/fvi average growth rate 平均增长率
XRn+6fn| average net fixed assets 固定资产平均净值
nz` "f, average of relatives 相对价格平均数
%sS 7o3RW\ average price 平均价格
'D?sRbJ= average propensity to consume 平均消费倾向；一般消费倾向
h)T-7b average propensity to save 平均储蓄倾向；一般储蓄倾向
X'5 +)dj average rate 平均率
; zfBe %Uf average revenue 平均收入；平均收益
TZ:dY x average stock 平均库存；平均存货
=@k 3*#\ average yearly rent 平均年租
!e0/1 j= avoidance of double taxation 避免双重课税
cWa> rUsF avoidance of tax 避税
