A:
\UN7lDH A share Ａ股；甲类股份
rGq~e|.O3 abatement of tax 减税；减扣免税额
0! !pNK%( ABN AMRO Bank N.V. 荷兰银行
)8e_<^M above-the-line expenditure 线上项目支出；经常预算支出
8 Z#)Xb4 above-the-line receipt 线上项目收入；经常预算收入
SJ+.i
u/ ABSA Asia Limited 南非联合亚洲有限公司
neOR/] absolute change 绝对数值变更
9Y-s],2V absolute expenditure 实际开支
Ym!Ia& n absolute guideline figure 绝对准则数字
vw+
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absolute interest 绝对权益
SD JAk&Z}R absolute order of discharge 绝对破产解除令
BU])@~$ absolute profit margin 绝对利润幅度
qFvtqv2 absolute value 实值；绝对值
rF
7EO%, absolutely vested interest 绝对既得权益
)! M:=}." absorbed cost 已吸收成本；已分摊成本
Pm;"Y!S< absorption 吸收；分摊；合并
# ljfcQm absorption rate 吸收率；摊配率；分摊率
Y+WOU._46I ACB Finance Limited 亚洲商业财务有限公司
-bKli<C acceptable form of reciprocity 合理的互惠条件
HfmTk5|/ acceptable rate 适当利率；适当汇率
L6U[H#3( acceptance agreement 承兑协议
xt40hZ$ acceptance for honour 参加承兑
i mJ{wF acceptor 承兑人；接受人；受票人
mDj:w#q acceptor for honour 参加承兑人
^V> sNR accident insurance 意外保险
3QGg; Accident Insurance Association of Hong Kong 香港意外保险公会
|QxDjL<&t4 accident insurance scheme 意外保险计划
I_eYTy-a`1 accident year basis 意外年度基准
b/ur!2yr accommodation 通融；贷款
Ku&0bXP accommodation bill 通融票据；空头票据
OGh b H a accommodation party 汇票代发人
v>0xHQD*<M account balance 帐户余额；帐户结余
TX8, +s+ account book 帐簿
@\[&_DZ account collected in advance 预收款项
%.[GR account current book 往来帐簿
>dZ x+7 account of after-acquired property 事后取得的财产报告
eGnc6)x@C account of defaulter 拖欠帐目
0} HKmEM account payable 应付帐款
knF *~O :y account payee only [A/C payee only] 只可转帐；存入收款人帐户
SOeL@!_ account receivable 应收帐款
"K~+ T\^|k account receivable report 应收帐款报表
SAXjB;VH6 account statement 结单；帐单；会计财务报表
6P+8{ ?V& account title 帐户名称；会计科目
e
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&w accountant's report 会计师报告
v)J6}H}e Accountant's Report Rules 会计师报告规则
UAH} ])U accounting and auditing procedure 会计与审计程序；会计与核数程序
`@=}5 9+| Accounting Arrangements 《会计安排》
DA[-(
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-zMXc"'C^k accounting by Official Receiver 破产管理署署长呈交的帐目
G4AX8@;U Accounting Circular 《会计通告》
O/ l|\n accounting class 会计类别
3P'.)=} accounting date 记帐日期；会计结算日期
hIPDJ1 a accounting for money 款项核算
^K&& O { Accounting Officer 会计主任
t~X wF("; accounting period 会计报告期；会计期
>l 'QX( accounting policy 会计政策；会计方针
_Z5l
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g2 4)GjDi accounting principle 会计准则
fl+
[(x< accounting record 会计记录
C6O1ype accounting report 会计报告
~eqX<0hf@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_< kE32Bb Accounting Society of China 中国会计学会
RH>b, accounting statement 会计报表
Wu:vO2aw8 accounting system 会计制度；会计系统
ZYrd;9zB accounting transaction 会计事项；帐务交易
Q|+m)A4@ accounting treatment 会计处理
lHz:Iibt accounting year 会计年度
n5oB#>tI0 accretion 增值；添加
)"|g&= accrual 应计项目；应累算数目
Bn47O~ accrual basis 应计制；权责发生制
Qn<J@% accrual basis accounting 应计制会计；权责发生制会计
[-1Nn} accrue 应累算；应计
I=Ws
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>M S}7Hk\ accrued charges 应计费用
)#i]exZ accrued cumulative preference share dividend 应累算的累积优先股股息
#Rjm3# gc accrued expenses 应累算费用
OFCkQEG=y> accrued interest payable 应付利息；应计未付利息
,GZ(>| accrued interest receivable 应收利息；应计未收利息
yq\) 8Fe accrued right 累算权益
%=\h =\wt accruing profit 应累算的利润
h Sr#/d w& accumulated fiscal reserve 累积财政储备
d/Fjs 0pt accumulated profit 累积利润；滚存溢利
rWi 9' 6 accumulated reserve 累积储备
L=4?vs accumulation of surplus income 累积收益盈余
? nj _gL acquired assets 既得资产
j08|zUe acquisition 收购；购置；取得
|5$9l#e acquisition cost 购置成本
+JBhw4et;. acquisition expenses 购置费用
0O"GI33Mg acquisition of 100% interest 收购全部股权
BP*gnXj acquisition of control 取得控制权
9=
\bS6w* acquisition of fixed assets 购置固定资产
$9Y2\'w<h6 acquisition of shell “买壳”
ANn {*h acquisition price 收购价
Zdj~B1 act of God 天灾
;Z
C 18@ acting partner 执事合伙人
GAtK1%nPD active market 买卖活跃的市场；交投畅旺的市场；旺市
aztP`S$h active partner 积极参与的合伙人
4D9l Za} active trading 交投活跃
XC0G5r tB actual circulation 实际流通
Af
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bo\|mvB~ actual expenditure 实际开支；实际支出
{Kd9} CDAZ actual income 实际入息；实际收入；实际收益
f x%'7/+ actual market 现货市场
^fXNeBj actual price 现货价；实际价格
X#1So .}c actual profit 实际利润
} B^s!y&b actual quotation 实盘；实际价位；实际报价
(Qq! u actual year basis 按实际年度计算
oQWS$\Rr. actuals 实货
`k _5Pz\ actuarial investigation 精算调查
G-bG}9vc] actuarial principle 精算原则
?2_ u/ x actuarial report 精算师报告
tNmH*"wR< Actuarial Society of Hong Kong 香港精算学会
B;hc|v{( actuarial valuation 精算师估值
0%`\ 8 actuary 精算师
f9&D 0x? ad referendum agreement 暂定协议；有待覆核的协定
Mwp#.du( ad valorem duty 从价税；按值征税
xgsD<3 ad valorem duty system 从价税制
bq<QUw=]q& ad valorem fee 从价费
"p2 $R*ie ad valorem tariff 从价关税
v#YO3nD additional allowance 额外免税额
1}KNzMHk9 additional amount for unexpired risk 未过期风险的额外款额
(3c,;koRR additional assessable profit 补加应评税利润
52wq<[#tK additional assessment 补加评税
dSk\J[D additional commitment 额外承担
r"Pj ,}$A additional commitment vote 额外承担拨款
% 4 9@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_6^ vxlF additional dependent parent allowance 供养父母额外免税额
7b:oz3 ?PI additional provision 额外拨款
|C7GI[P additional stamp duty 附加印花税
X \ X additional tax 补加税罚款；补加税款
\q V5mD]"M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>xJt&jW- adjudged bankrupt 被裁定破产
{B?%r[nW adjudicated bankrupt 裁定破产人
0 6 K8|K adjudication fee 裁定费；评定印花税额手续费；评估契据费
4# ;rv$
{ adjudication of bankruptcy 裁定破产；宣告破产
T!(I\wz;Bo adjudication of insolvency 裁定无力偿还债务
vlp]!7 v adjusted actual 经调整的实数；调整后的实数
PIB|&I|p adjusted current assets 经调整的流动资产；调整后的流动资产
N;Hrc6nin^ adjusted figure 经调整的数字；调整后的数额
V4/P adjusted liabilities 经调整的负债；调整后的负债
v?fB:[dG
adjusted loss 经调整的亏损；调整后的亏损
Y@M=6G 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
R EQ2pfk0 adjusted profit 经调整的利润；调整后的利润
Ml +.\'r adjusted surplus 经调整的盈余额；调整后的盈余额
.y+>-[j?B adjusted value 经调整的价值；调整后的价值
MvL%*("4b adjustment 调整；修订；理算〔保险〕
Q:>;d-D|1 adjustment centre 调剂中心
zP
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JWlH(-U4| adjustment mechanism 调整机制
Ud`V"X adjustment of loss 亏损调整
:4]&R9J>o adjustment process 调整过程；调整程序
g^}X 3NUn adjustment range 调整幅度
*z` {$hc administered exchange rate 受管制汇率
h8u(lIRHQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<u u1e@P administration expenses 行政费用
- NiFO administration fee 手续费；行政费
A{y3yH`#h administration in bankruptcy 破产管理
3vQ?vS |2 administration order 遗产管理令
hY-;Wfg administrator 管理人；遗产管理人
|KplbU0iC administrator of the estate 遗产管理人
H,:Cg:E/^ admission of debt 债项承认书
b;9v.MZ4>g admission of proof 接纳债权证明
7{v0K"E{ advance 放贷款项；垫付款项；预支款项；预付款项
08yTTt76t advance account 暂支帐目；预付款帐户
j)'V _@ advance compensation 预付补偿金
IC92lPM } advance from shareholder 股东垫款
_Dwn@{[(8 advance pending reimbursement 预支以待日后付还
scJ`oc: <J advanced economy 先进经济体系
)amdRc advancement 预付；预付财产
L 4
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g] X4)e] advancing 贷出
oel3H 5Nz adverse balance 逆差
_o' jy^ adverse exchange 逆汇
P,_GTs3/G advertisement addressed to shareholders 在报章刊登的致股东通告
*)L%pH>` advice for collection 托收通知书
D@>P%k$$s> advice of drawing 提款通知书；汇票通知书
&AUL]:<s advice of payment 付款通知
? u'JhZ Advisory Committee [Securities and Futures Commission]
} I; =IYrN 谘询委员会〔证券及期货事务监察委员会〕
aNv6 " Advisory Committee on Diversification 经济多元化谘询委员会
}Jjq] l W affidavit 誓章；遗产申报誓章
[~f%z(vI affidavit of no receipt 述明无收款的誓章
g3e\'B' affiliate 联号；联营公司；附属公司
isQ{Xt~K affiliated company 附属公司；联号；联营公司
X7NRQ3P@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
',*I=J W; affordability 负担能力
TnPd pynP African Development Bank [AfDB] 非洲开发银行
HPVT$EJ after-acquired property 事后取得的财产
oopTo51,a after-hours dealing 市后交易
$T1
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?X after-tax profit 税后盈利；税后利润；税后溢利
$-5i wZ agency agreement 代理协议
J@(*(oQb agency expenses 代理机构的开支
xfos>|0N agency fee 代理费
PX\}lTJ Agency Law 《代理法》
k,X` }AJ6 agent 代理人；承销人
3L=vsvO4 agent of company 公司代理人
:pDw g d agent's fee 代理人费；经纪费
0 (@8 aggregate 总计；总数；总体数字
Mf Cu\[qOz aggregate amount 总款额；总额
[<`xAh_, aggregate assets and liabilities 总体资产与负债
n KDX=73 aggregate at constant price 按固定价格计算的总体数字
+3]@0VM26; aggregate demand 总需求
9)aX LM4Y aggregate gross position 总持仓量
Ocx=)WKdW aggregate limit 总限额
uAK-%Uu? aggregate of salaries tax 合计薪俸税
6H.D `"cj aggregate performance 总体表现；总体业绩
p?0 a"5Q aggregate supply 总体供应
OHp 121 aggregate surplus 总盈余
ra_`NsKF} aggregate total 整体总额
^0~ ?3t5 aggregate value 总值；合计价值
V8[woJ5x aggregated basis 合计基准
7! <cU aggregated net chargeable income 合计应课税入息实额
Z-Bw?_e_K aggregation 合并计算；合计；总和
e,`+6qP{ aggregation of incomes of husband and wife 夫妇入息合并计算
r}D`15IHJ aggregation of property 财产的总和
1i2jYDB" agio 差价；贴水
c 6E@+xU 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》
JgYaA*1X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<y-KW WE 《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》
G)5% f\& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ldI;DoE#U1 《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》
G?'L 1g[lc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uH65 DI< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gPQ2i])"Q agreement for a settlement 授产协议
Ks8S^77 agreement for assignment 转让协议
JS!rZi agreement for sale 售卖协议；买卖协议
oKA8)~Xqou agreement for sale and purchase 买卖协议
o LuGW5wzj agreement for the payment of interest 支付利息协议
*1Nz
VV agreement for the repayment of money 还款协议
.OXvv _?< agreement of reinsurance 再保险协议
C1r]kF Agricultural Bank of China 中国农业银行
v(h
air passenger departure tax 飞机乘客离境税
*oZBv4Vh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_d %H;<_ airport tax 机场税
lwQI
9U[O2 alcohol duty 酒精税
n CGLuZn alienation 让与；让渡；转让
4S Y]Q[ alimony 生活费；赡养费
,K3)f.ArYc All Ordinaries Index [AOI] 所有普通股指数
G/N'8 Q) all risks 全险；综合险
5s;H F |2x All Sales Record for Stock Market 《股票市场成交报告》
RUYw D tC Allied Capital Resources Limited 新联财务有限公司
.OX.z~":y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B~caHG1b allocation letter 拨款信件
sW3-JA] allocation of fund 分配款项；预留款项
7=Ew[MOmM allocation of profit 利润分配；溢利分配
S=eY`,'#R allocation warrant 拨款令
^3*/x%A,g allotment 分配；配股
#f\U3p allotment notice 股份配售通知；配股通知
vZhN%
DfY allotment of shares 股份分配
oPo<F5M]d% allowable 可获宽免；免税的
x)THeH@ allowable business loss 可扣除的营业亏损
o_b j@X allowable expenses 可扣税的支出
/DQoM@X allowance 免税额；津贴；备抵；准备金
qyp"q{k0
allowance for debts 债项的免税额
w # ,:L) allowance for depreciation by wear and tear 耗损折旧免税额
>9uDY+70I3 allowance for funeral expenses 殡殓费的免税额
0rsdDME[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FL/@e$AK allowance for repairs and outgoings 修葺及支出方面的免税额
"9 & 6bBa allowance to debtor 给债务人的津贴
T&w3IKb|} alteration of capital 资本更改
HGh`O\f8 alternate trustee 候补受托人
&N[~ +" amalgamation 合并
2}b1PMpZG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>m44U 9 ambit of charges 征税范围；收费范围
[@uL)*o_# amended valuation 经修订的估值
_\"7 American Commodities Exchange 美国商品交易所
D(@#Gd\Z@ American Express Bank Limited 美国运通银行
&r/a\t,8n American Stock Exchange 美国证券交易所
a ^,6[ amortization 摊销
m9wV#Ldu amount due from banks 存放银行同业的款项
mI@E>VCV[ amount due from banks abroad 存放海外银行同业的款项
K /g\x0 amount due from holding companies 控股公司欠款
,*@m<{DX) amount due from local banks 存放本港银行同业的款项
kJ ZBQ<^ amount due to banks 银行同业的存款
7K
{/2k amount due to banks abroad 海外银行同业的存款
t
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y"N# amount due to holding companies 控股公司存款
%kKe"$ )0 amount due to local banks 本港银行同业的存款
&owBm pz amount due to outport banks 外埠银行同业的存款
_u dH(NC amount for note issue 发行纸币的款额
!3kyPoq+ amount of bond 担保契据的款额
fS w00F{T amount of consideration 代价款额
?h<I:[oZ amount of contribution 供款数额
VkRvmKYl amount of indebtedness 负债款额
x6.a n_W6 amount of principal of the loan 贷款本金额
s'tmak-}| amount of rates chargeable 应征差饷数额
<,`=m|z9k amount of share capital 股本额
R1&(VK { amount of sums assured 承保款额
iNT 1lk amount of variation 变动幅度
IT'~.!o7/ amount of vote 拨款数额
b Jx{mq
amount payable 应付款额
Nye Ga amount receivable 应收款额
%h4pI A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.px*.e s analysis 分析
ne oT\HV ancillary risk 附属风险
4u"V52 annual account 周年帐目；周年帐目报表；年度决算；年结
rgRh ySud annual accounting date 年结日期
A+iQH1C0h annual allowance 每年免税额；年积金；年度津贴；年津
Y"K7$+5#\ annual balance 年度余额
dSS_^E[{ annual disposable income 每年可动用收入
`Ft.Rwj2:m annual estimates 周年预算
u;F++ $= annual fee 年费
&g\D-At annual general meeting 周年大会
=L#tSa=M" annual growth rate 年增率；每年增长率
05TZ annual long-term supplement 长期个案每年补助金
s~Ni\ SF annual pensionable emolument 可供计算退休金的年薪
f)({;,q annual report 年报
<fJoHS Annual Report on the Consumer Price Index 《消费物价指数年报》
6HCP1`gg annual return 周年报表；周年申报表；每年报税表格
q\x*@KQgM Annual Return Rules 《周年报表规则》
"qu% $L annual review of consumer prices 每年消费物价回顾
15)=>=1mR. annual roll-forward basis 逐年延展方式
c_yf= annual salary 年薪
:05>~bn>pC annual statement 年度报表；年度决算表
k10dkBoEX Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
d-#MRl$rtK annuitant 年金受益人
:eo2t>zF-< annuity 年金
Om \?<aul annuity contract 年金合约
0N;Pb(%7UU annuity on human life 人寿年金
"e&S*8QhM antecedent debt 先前的债项
WW:@% cQ@ ante-dated cheque 倒填日期支票
#]_S{sO anticipated expenditure 预期开支
ullq}} anticipated net profit 预期纯利
";J1$a anticipated revenue 预期收入
7;dV]N anti-inflation measure 反通货膨胀措施
fM]zD/ g anti-inflationary stance 反通货膨胀立场
>dUnk )7 apparent deficit 表面赤字
|z<E%`u% apparent financial solvency 表面偿债能力
PxM]3Aoa apparent partner 表面合伙人
Gm}ecW application for personal assessment 个人入息课税申请书
%F3M \)jU application of fund 资金应用
%A,4vLe~6 application to release as liquidator and to destruct the books of accounts and documents
9mEC|(m*WK 申请免除清盘人职务及毁灭帐簿与文件
}mxy6m , appointed actuary 委任精算师
1 7a 'C appointed auditor 委任核数师；委任审计师
KA0Ui,q3 appointed trustee 委任的受托人
)|x ) KY appointer 委任人
&y;('w apportioned pro rata 按比例分摊
Zoh2m` 6 apportionment 分配；分摊
Be 68 Fu0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J-:\^uP apportionment formula 分摊方程式
ReE6h\j apportionment of estate duty 遗产税的分摊
+`r;3kH .. appraisal 估价；评估
|O%`-2p]p appreciable growth 可观增长
</>;PnzE appreciable impact 显着影响
Sy6Y3 ~7 appreciable increase 可观增长
w6F4o;<PR appreciation 增值；升值
q=M!YWz appreciation against other currencies 相对其他货币升值
(%rO'X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qSlC@@.> appreciation tax 增值税
G +o)s appropriation 拨款；拨用；拨付
<Qe30_< K appropriation account 拨款帐目
u.ffZ]\7l Appropriation Bill 拨款法案
X|{T wmHd appropriation-in-aid system 补助拨款办法
uCB7(< approved assets 核准资产
s(w6Ldi approved basket stock 认可一篮子证券
vj] -p= approved budget 核准预算
1mz;4xb approved charitable donation 认可慈善捐款
JQP7>W approved charitable institution 认可慈善机构
?\L@Pr|=Dr approved currency 核准货币；认可货币
~c%H3e>Jcq approved estimates 核准预算
-fI-d 1@ approved estimates of expenditure 核准开支预算
L~%@ pf > approved overseas insurer 核准海外保险人
zqh.U @ approved overseas trust company 核准海外信托公司
N?eWf +C
approved pooled investment fund 核准汇集投资基金
JK4vQWy approved provident fund scheme 认可公积金计划
_Y4%Fv>@ approved provision 核准拨款
t4R=$
km approved redeemable share 核准可赎回股份
+/'3=!oyd approved regional stock 认可地区性证券
x6d+`4 approved retirement scheme 认可退休金计划
{9q~bt approved subordinated loan 核准附属贷款
ykrb/j|rK arbitrage 套戥；套汇；套利
%>_ZUu3M arbitrageur 套戥者；套汇者
.S>:-j'u arbitrary amount 临时款项
1@JAY!yoo_ arrangement 措施；安排；协定
Bd*:y qi arrears 欠款
H4ml0SS^ arrears of pay 欠付薪酬
9XImgeAs arrears of revenue 逾期未收税款；逾期未收的帐项
v}XMFC ! articles of association 组织章程；组织细则；组织章程细则
nsQx\Tnhx Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q|q.~x<RQ ascertainment of profit 确定利润
CvW*/d
q "Asia Clear" “亚洲结算系统”
e| Rd# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<t>"b|fW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MDGD *Qn~ Asian Development Fund [ADF] 亚洲发展基金
Z& e_yl Asian dollar bond 亚洲美元债券
sPuNwVX>}I Asian dollar market 亚洲美元市场
8<#X]I_eP+ Asian dollar rate 亚洲美元利率
\R#]}g0! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bnt>j0E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y=_8ae}aD~ asked price 沽盘；喊价；索价；卖方报价
' te4mY} assessable income 应评税入息
AP&m r1_ assessable loss 应评税亏损
FO#`}? R` assessable profit 应评税利润
V`sINX assessable value 应评税值
;^za/h>r assessed profit 估定利润
M >#kfSF+ assessed value 经评估价值
X-%XZD B6 assessment 评税；评定；估价；评税单
pJ!:mt assessment number 评税编号；估价编号
0Ah 'G assessment of additional tax 补加税评税
|dcRDOTe assessment of performance 业绩评估；实绩评价
jHBzZ!< Assessor 评税主任
uH7 $/ asset price bubbles 资产价格泡沫
Z+! ._uA asset-backed securities 具资产保证的证券
0\*[7!`s assets accretion 资产增值
}wJ-*By{+ assets and liabilities 资产与负债
'yd<<BM` assets betterment statement 资产递增表；资产改进表
4+qoq$F</ assets lending 实物放款；有抵押贷款
>_ bH ,/D' assets of the company passing on the death 死者去世时转移的公司资产
$a|C/s+}7> assets pledged as security for liabilities 用作负债抵押的资产
LxaR1E(Cc' assets portfolio 资产投资组合
qO AK`{b assets price 资产价格
Qxr&zT7f assets quality 资产质素
#\U;,r assets realization 资产变现
f}Mx\dc assets refinancing arrangement 资产再集资安排
?*lpu assets securitization 资产证券化
@( Q 'J` assets situated outside Hong Kong 在香港以外地方的资产
:!H]gC
4 assets stripping 削减资产；拆卖资产
3m:[ o`L assets value 资产值
}{/3yXk[G assignee 承让人
YBb%D assignment 转让；转让书；转让契
@k~'b assignment of interest 权益转让
uf4C+ci assignment of letters patent and trade mark 专利证书及商标转让
32j@6! assignment of property 物业转让；物业转让书
I*8i=O@0T assignment right 转让权
!l f'gW assignor 转让人
X&R ,-^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
s3 ?pv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r/E'#5 Q associate member 附属会员
qk!")t associated body corporate 相联法人团体
sTeW4Hnp associated company 相联公司；联属公司
!jZXh1g% associated corporation 相联法团
B=?4; l7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^UTQc m 公认会计师公会〔英国〕
>Wvb!8N Association of Futures Exchange Brokers 香港期货经纪协会
fy&vo~4i; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2w6 y association of underwriters 承保人组织
~Iw7Xq E2 assumption of control 接管
&+]x assurance 担保；保险；转易；转易书
[AgS@^"sf5 assurance of interest 权益的转易
6bj.z at 19XX price 按一九ＸＸ年价格计算
Fv_rDTo at a discount 按赔价计算；按贴水价格计算；打折扣
*Xm$w at a premium 按溢价计算；按升水价格计算
-;rr! cQ? at call 通知付款；按通知
hS(}<B{x! at constant market price 按固定市价计算
(prqo1e@ at constant price 按固定价格计算
B"sQ\gb%Q at cost 按成本计算
7\ELr 5
at current market price 按当时市价计算；按现时市价计算
DPIIE2X at current price 按当时价格计算；按现时价格计算
i` #5dIb at factor cost 按要素成本计算；按生产要素成本计算
^0" W/ at money-of-the-day price 按付款当日价格计算
M;s r1C at or better 按指定或较佳价位〔买卖指令〕
5k /Y7+*?E at par 按面值计算；平价
qRy<W at sight 见票即付
T#&tf^; at the close 按收市盘
gG5@ KD6k at the opening 按开市盘
~:8}Bz2!5 attestation 见证；见证条款
s az<NT at-the-money option 平价期权
DdO$&/`)YP attorney 受权人；受托代表人
N pu#.)G attornment 新拥有人承认书
nSUQ Eho< attributable profit 可归属利润
5~ho1Ud attributable share value 可归属股份价值
p) #7K Auckland Stock Exchange 奥克兰证券交易所
)q#1C]7m* auction 拍卖
cO}`PD $i auctioneer 拍卖商
gzdR|IBa audit 审计；核数
I I(7U3 Audit Commission 审计署
Buazm3q8H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#Fp5>%* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ibe#Y audit review 帐目审查
@&H Tt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
liu%K9 -r audited account 审计帐目；经审计的帐目
!=sM `(=~ audited annual account 经审计的周年帐目
B5FRe'UC audited balance sheet 经审计的资产负债表
`+Ko{rf+9 auditor 核数师；核数主任；审计师
+\r =/""DW auditor's certificate 核数师证明书；审计师证明书
4@|"1D3 auditor's report 核数师报告；审计师报告
Q#+y}pOLP Aussie bond 澳元债券
_ ; 7{1n austerity budget 紧缩预算
#9=as Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z.:g8Xl-6 Australia All Ordinaries Index 澳洲所有普通股票指数
mR JX , Australian Dollar [AUD] 澳元
9/[1a_
r Australian Options Market 澳大利亚期权市场
A^\A^$|O6 Australian Securities Commission 澳洲证券事务监察委员会
Ns3k(j16 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zp:(U3% Australian Stock Exchange 澳大利亚证券交易所
II=(>G9v Austrian Schilling [ATS] 奥地利先令
9Rz TC authentication 认证；鉴证
.aJ\^Fx authority to purchase 委托购买证；委购书
J-Xw}|>@ authorization 认可；核准；授权；授权书
QPL6cU$&R
authorization by direction 指示授权
d"h*y H@ authorization by instruction 指令授权
k {M4.a[ ( authorization by warrant 令状授权
G.#`DaP authorization of unit trust 单位信托的认可
x+1Cs$E; authorized agent 指定代理人
7r,s+u. authorized capital 法定资本
0[ (Z48 authorized clerk 出市员
8Jnl!4 authorized dealer 认可交易商
/3( a'o[ authorized financial institution 认可财务机构
cu)s sT authorized fund 认可基金
os<YfMM<:/ authorized fund house 获授权的基金公司；认可基金公司
/E(319u_ authorized institution 认可机构
d46PAA{' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,\ t:R1. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0Fd<@w Q0 authorized insurer 获授权保险人；获认可承保人
*RPd U. authorized investment 特准投资项目
-)='htiU authorized person 获授权人
2>bTcud> authorized representative 获授权代表
oRJ!J-Z] authorized share capital 法定股本
|s<IZ2z]}R automated quotation system 自动报价系统
;;A8*\*$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
):LgZ4h 自动交易系统〔香港期货交易所有限公司〕
P~"e=N L5 automatic adjustment mechanism 自动调整机制
&nJH23h ^ automatic adjustment system 自动调整系统
B;k3YOg Automatic Clearing House 自动票据交换所
<o JM|| ZA automatic exchange rates accumulation system 自动化汇率累集系统
R8K j3wp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CJn{tP automatic teller machine [ATM] 自动柜员机
M|HW$8V3_2 autopay 自动转帐
(4;m*' X available assets 可用资产
(Nzup 3j available fiscal reserve 现存财政储备
b#h }g>l available profit 可用利润
~Bw)rf, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4V2}'/|[ average 平均；平均数；海损
wNNInS6 average basic salary 平均基本薪金
6b v~E. average consumer expenditure 平均消费开支；一般消费开支
% s|` 1`c average cost 平均成本
.?<M$38fv average cost of land production 增辟土地平均成本
@/(\YzQvp] average daily turnover 平均每日成交额
?p&CR[ average daily wage rate 平均每日工资率
]j=Eof%Rc average expenditure pattern 平均开支模式
nTy8:k '] average growth rate 平均增长率
U%<E9G594 average net fixed assets 固定资产平均净值
mgO D J average of relatives 相对价格平均数
P@LFX[HtM average price 平均价格
&?(<6v7 average propensity to consume 平均消费倾向；一般消费倾向
!z EW) average propensity to save 平均储蓄倾向；一般储蓄倾向
E ISgc {s average rate 平均率
3I}(as{Rp average revenue 平均收入；平均收益
O~wZU Zf average stock 平均库存；平均存货
pfs'2AFj average yearly rent 平均年租
r)4GH%+?fv avoidance of double taxation 避免双重课税
$oPx2sb avoidance of tax 避税
