A:
8T3,56 > A share Ａ股；甲类股份
_Be waI;w abatement of tax 减税；减扣免税额
wo`.sB&T ABN AMRO Bank N.V. 荷兰银行
8:TX9`, above-the-line expenditure 线上项目支出；经常预算支出
7:UeE~ uB: above-the-line receipt 线上项目收入；经常预算收入
d7V/#34 ABSA Asia Limited 南非联合亚洲有限公司
}3*<sxw7< absolute change 绝对数值变更
-N' (2' absolute expenditure 实际开支
jW: 7PS absolute guideline figure 绝对准则数字
~}_^$l8#-Q absolute interest 绝对权益
"^4*,41U absolute order of discharge 绝对破产解除令
*Dp&;, b absolute profit margin 绝对利润幅度
%p}vX9U') absolute value 实值；绝对值
-gs
I:-Xo absolutely vested interest 绝对既得权益
o-8{ C0>: absorbed cost 已吸收成本；已分摊成本
{ I{ 0rV absorption 吸收；分摊；合并
wiN0|h>, absorption rate 吸收率；摊配率；分摊率
|ty&}'6C ACB Finance Limited 亚洲商业财务有限公司
)U\i7[k> acceptable form of reciprocity 合理的互惠条件
]ae(t`\l ^ acceptable rate 适当利率；适当汇率
e1Db
+ QBV acceptance agreement 承兑协议
s $#64"F acceptance for honour 参加承兑
@D9O< x acceptor 承兑人；接受人；受票人
zB%~=@Q^6 acceptor for honour 参加承兑人
0!\gK <,z accident insurance 意外保险
6{+yAsI Accident Insurance Association of Hong Kong 香港意外保险公会
L 2VwW accident insurance scheme 意外保险计划
fJ Ll-H accident year basis 意外年度基准
ko} & X= accommodation 通融；贷款
; <FAc R accommodation bill 通融票据；空头票据
%j&vV> 2 accommodation party 汇票代发人
c^ W;p2^ account balance 帐户余额；帐户结余
q-z1ElrN7u account book 帐簿
&y _t,8>5 account collected in advance 预收款项
?\\wLZ account current book 往来帐簿
)?jFz'<r account of after-acquired property 事后取得的财产报告
2* g2UP account of defaulter 拖欠帐目
= Z+^n
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^2'Y=g> account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y][12{I{ account receivable 应收帐款
.BP d06y account receivable report 应收帐款报表
&kb~N- account statement 结单；帐单；会计财务报表
mlByE,S2E account title 帐户名称；会计科目
$ oW= N accountant's report 会计师报告
* B&P[n Accountant's Report Rules 会计师报告规则
:%gc Sm accounting and auditing procedure 会计与审计程序；会计与核数程序
#4AU&UM+i Accounting Arrangements 《会计安排》
6/;YS[jX accounting basis 会计基础
<Y)14w% accounting by Official Receiver 破产管理署署长呈交的帐目
oywPPVxj Accounting Circular 《会计通告》
v/ry" W accounting class 会计类别
ranem0KQ)] accounting date 记帐日期；会计结算日期
phDIUhL$z accounting for money 款项核算
1L <TzQ Accounting Officer 会计主任
U 4d7-&U accounting period 会计报告期；会计期
hE:~ ~ox accounting policy 会计政策；会计方针
= o(}=T>:" accounting practice 会计惯例
G!FdTvx$ accounting principle 会计准则
va@;V+cD accounting record 会计记录
Sj ovL@X accounting report 会计报告
8ve-g\C8 H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s`x2Go Accounting Society of China 中国会计学会
v J0v6\ accounting statement 会计报表
e,OXn gC accounting system 会计制度；会计系统
S[L@8z.Sj accounting transaction 会计事项；帐务交易
'N{1 b_v? accounting treatment 会计处理
,i*rHMe accounting year 会计年度
72| g zm accretion 增值；添加
*$7^.eHfdd accrual 应计项目；应累算数目
Y's=31G@ accrual basis 应计制；权责发生制
"*zDb|v accrual basis accounting 应计制会计；权责发生制会计
3JD62wtx accrue 应累算；应计
}<G
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^fKKsfIf accrued charges 应计费用
\WE/#To accrued cumulative preference share dividend 应累算的累积优先股股息
1<9d[N* accrued expenses 应累算费用
_U}|Le@ e accrued interest payable 应付利息；应计未付利息
rE*y T(:w accrued interest receivable 应收利息；应计未收利息
!wA nsK accrued right 累算权益
uhq6dhhR accruing profit 应累算的利润
!o|
ex+z; accumulated fiscal reserve 累积财政储备
Wda?$3!^q accumulated profit 累积利润；滚存溢利
t ic 3a1 accumulated reserve 累积储备
23LG)or.JC accumulation of surplus income 累积收益盈余
>% "TrAt acquired assets 既得资产
O #tmB?n* acquisition 收购；购置；取得
oi Q3E acquisition cost 购置成本
AY Nz {9 acquisition expenses 购置费用
[]\-*{^r acquisition of 100% interest 收购全部股权
tQj=m_ acquisition of control 取得控制权
n kq{_;xp acquisition of fixed assets 购置固定资产
v2|zIZ acquisition of shell “买壳”
}!g$k
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4-O.i\1q act of God 天灾
VIWH~UR)&! acting partner 执事合伙人
mmFc ch$Jv active market 买卖活跃的市场；交投畅旺的市场；旺市
r(]G d`] active partner 积极参与的合伙人
U;&s=M0 [ active trading 交投活跃
34k(:]56| actual circulation 实际流通
:qXREF@h actual cost 实际成本
/_<_X
7 actual expenditure 实际开支；实际支出
,9|7{j|u actual income 实际入息；实际收入；实际收益
v 'L"sgW6I actual market 现货市场
d;%~\+)x4 actual price 现货价；实际价格
jhG6,;1zMI actual profit 实际利润
GLY,<O>D5 actual quotation 实盘；实际价位；实际报价
Gyu = } actual year basis 按实际年度计算
fk^DkV^< actuals 实货
3Mh_ &%!O actuarial investigation 精算调查
o)\EfPT actuarial principle 精算原则
[e=k<gKH actuarial report 精算师报告
&hpznIN Actuarial Society of Hong Kong 香港精算学会
!G;BYr>X actuarial valuation 精算师估值
I-s$U T [p actuary 精算师
;rJ#>7K ad referendum agreement 暂定协议；有待覆核的协定
OwC{ Ad{ ad valorem duty 从价税；按值征税
'e))i#/ VF ad valorem duty system 从价税制
T Fc/` ad valorem fee 从价费
C 1HNcfa7 ad valorem tariff 从价关税
>taT
V_, additional allowance 额外免税额
R{4[. additional amount for unexpired risk 未过期风险的额外款额
wj$3 L 3 additional assessable profit 补加应评税利润
yaj1nq! *" additional assessment 补加评税
w2"]%WS % additional commitment 额外承担
A}!D&s&UH additional commitment vote 额外承担拨款
i / N6 8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H_JT"~_2 additional dependent parent allowance 供养父母额外免税额
+],2smd@N additional provision 额外拨款
~}YgZ/ U7T additional stamp duty 附加印花税
bB.nevb9p additional tax 补加税罚款；补加税款
=Oh/4TbW[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y$q --JA adjudged bankrupt 被裁定破产
K<ldl. adjudicated bankrupt 裁定破产人
0J )VEMC adjudication fee 裁定费；评定印花税额手续费；评估契据费
P`hg*"<V adjudication of bankruptcy 裁定破产；宣告破产
2\}6b4 adjudication of insolvency 裁定无力偿还债务
w RTzpG4 adjusted actual 经调整的实数；调整后的实数
9OF(UF gS adjusted current assets 经调整的流动资产；调整后的流动资产
(j}Wt 8 adjusted figure 经调整的数字；调整后的数额
i#lO{ ] adjusted liabilities 经调整的负债；调整后的负债
=>C3IR/ adjusted loss 经调整的亏损；调整后的亏损
[Az^i>iH 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
5 PHAd4=bJ adjusted profit 经调整的利润；调整后的利润
Wm58[;%LTw adjusted surplus 经调整的盈余额；调整后的盈余额
9hwn,=Vh) adjusted value 经调整的价值；调整后的价值
\]/ 6 >yT adjustment 调整；修订；理算〔保险〕
! I mtnU} adjustment centre 调剂中心
\ 4q1<j adjustment lag 调整过程的时间差距；调整时差
e3&.R rA adjustment mechanism 调整机制
j"+R*H(# adjustment of loss 亏损调整
n]Jfd I adjustment process 调整过程；调整程序
D/zp_9B adjustment range 调整幅度
=dC5q{ administered exchange rate 受管制汇率
ET ]` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
47/YD y% administration expenses 行政费用
`WU"*HqW administration fee 手续费；行政费
&_6B{Q administration in bankruptcy 破产管理
z 2V_nkI administration order 遗产管理令
n;dp%SD administrator 管理人；遗产管理人
FJ&?My,=J administrator of the estate 遗产管理人
7^8<[8 admission of debt 债项承认书
- ,xsUw 4 admission of proof 接纳债权证明
i *vf(0G advance 放贷款项；垫付款项；预支款项；预付款项
r#.\5aQ t advance account 暂支帐目；预付款帐户
$VE =sS. advance compensation 预付补偿金
== i?lbj advance from shareholder 股东垫款
nIP* yb}5 advance pending reimbursement 预支以待日后付还
Z"<tEOs/En advanced economy 先进经济体系
tO QY./I advancement 预付；预付财产
Jo ]8?U(^ advances warrant 垫款令
_q\w9gN advancing 贷出
,e>N9\* adverse balance 逆差
(OK;*ZH+T@ adverse exchange 逆汇
0jwex advertisement addressed to shareholders 在报章刊登的致股东通告
i% _nH"h advice for collection 托收通知书
Et0;1 advice of drawing 提款通知书；汇票通知书
#`2*V advice of payment 付款通知
FZtIC77X5 Advisory Committee [Securities and Futures Commission]
\.dvRI' 谘询委员会〔证券及期货事务监察委员会〕
bxg9T(Bj Advisory Committee on Diversification 经济多元化谘询委员会
#$>m` r affidavit 誓章；遗产申报誓章
F0 FF:>< affidavit of no receipt 述明无收款的誓章
Hq$?-%4 affiliate 联号；联营公司；附属公司
Co>=<\yi affiliated company 附属公司；联号；联营公司
ZgI1Byf affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j1,ir affordability 负担能力
l<nL8/5{< African Development Bank [AfDB] 非洲开发银行
Vz&!N/0i after-acquired property 事后取得的财产
ygp NMq#?X after-hours dealing 市后交易
RV:%^=V- after-tax profit 税后盈利；税后利润；税后溢利
]^^mJt.Iv agency agreement 代理协议
>H?{=H+/# agency expenses 代理机构的开支
rOy-6og agency fee 代理费
X8b= z9 Agency Law 《代理法》
Hlq#X:DCn agent 代理人；承销人
Ol] +l] agent of company 公司代理人
{^
^)bf|1' agent's fee 代理人费；经纪费
jz;"]k aggregate 总计；总数；总体数字
Dos`lh
aggregate amount 总款额；总额
F\;G'dm aggregate assets and liabilities 总体资产与负债
HI30 -$9 aggregate at constant price 按固定价格计算的总体数字
Nu'T0LPNq( aggregate demand 总需求
j!P]xl0vOZ aggregate gross position 总持仓量
ebS>_jD aggregate limit 总限额
e'z[JG= aggregate of salaries tax 合计薪俸税
wg= ge]E5 aggregate performance 总体表现；总体业绩
M1T)e9k=x aggregate supply 总体供应
3 tp'}v aggregate surplus 总盈余
B@Q Ate7 aggregate total 整体总额
4`7:gfrO, aggregate value 总值；合计价值
uN1O(s aggregated basis 合计基准
=7mn=
w? aggregated net chargeable income 合计应课税入息实额
W]rK* Dc aggregation 合并计算；合计；总和
G u-#wv5@ aggregation of incomes of husband and wife 夫妇入息合并计算
%9A6c(L aggregation of property 财产的总和
xeX Pc7JG agio 差价；贴水
0Y9\,y_ 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》
Iw$7f kq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V1j5jjck 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
bgjo_!J+Pp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/r Hd9^Y 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Hb;#aXHSd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q0_UBm^f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jdGoPa\ agreement for a settlement 授产协议
ZLJfSnB agreement for assignment 转让协议
4`
gAluJ# agreement for sale 售卖协议；买卖协议
[huS"1 agreement for sale and purchase 买卖协议
1/YWDxo, agreement for the payment of interest 支付利息协议
bi bjFg agreement for the repayment of money 还款协议
vo[Zuv?<h agreement of reinsurance 再保险协议
^MGgFS]G Agricultural Bank of China 中国农业银行
{(#>% f+|C air passenger departure tax 飞机乘客离境税
gI
q YIt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<o";?^0Q airport tax 机场税
^{GnEqml& alcohol duty 酒精税
--S2lN/:T alienation 让与；让渡；转让
z5v)~+"1 alimony 生活费；赡养费
V\"x#uB All Ordinaries Index [AOI] 所有普通股指数
m]$!wp all risks 全险；综合险
XOzd{ All Sales Record for Stock Market 《股票市场成交报告》
S& % G B Allied Capital Resources Limited 新联财务有限公司
VSCOuNSc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nTw eQ allocation letter 拨款信件
&JM|u ww?1 allocation of fund 分配款项；预留款项
LuB-9[^< allocation of profit 利润分配；溢利分配
/ ,z4tf allocation warrant 拨款令
<$LVAy "RD allotment 分配；配股
!K#Q[Ee allotment notice 股份配售通知；配股通知
Q0I22 ? allotment of shares 股份分配
d([NU; allowable 可获宽免；免税的
8=H!&+aGh allowable business loss 可扣除的营业亏损
Yqy7__v m allowable expenses 可扣税的支出
2 Ke?* allowance 免税额；津贴；备抵；准备金
u|.L7 3<j% allowance for debts 债项的免税额
f YR*B0tu allowance for depreciation by wear and tear 耗损折旧免税额
|>(;gr/5( allowance for funeral expenses 殡殓费的免税额
jX79Nm| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
PYYOC"$ allowance for repairs and outgoings 修葺及支出方面的免税额
S$Tc\ /{ allowance to debtor 给债务人的津贴
w ^?uBeqR alteration of capital 资本更改
T< "Hh.h alternate trustee 候补受托人
N246RV1 W amalgamation 合并
-gl7mO * ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vl 8Ums} + ambit of charges 征税范围；收费范围
SNB > amended valuation 经修订的估值
J)iy6{0" American Commodities Exchange 美国商品交易所
WhsT Ky&E American Express Bank Limited 美国运通银行
jemg#GB8 American Stock Exchange 美国证券交易所
q"@Y2lhD! amortization 摊销
K%ltB& amount due from banks 存放银行同业的款项
`w1|(Sk$h amount due from banks abroad 存放海外银行同业的款项
vd>X4e ^j amount due from holding companies 控股公司欠款
]?p&sI4 amount due from local banks 存放本港银行同业的款项
_ 6"!y
]Q amount due to banks 银行同业的存款
0!YB.=\{_q amount due to banks abroad 海外银行同业的存款
)pV 5l|` amount due to holding companies 控股公司存款
"If]qX(w amount due to local banks 本港银行同业的存款
gN|[n.W4 amount due to outport banks 外埠银行同业的存款
A"8` 5qa amount for note issue 发行纸币的款额
9pD=E>4?# amount of bond 担保契据的款额
}u0t i"V amount of consideration 代价款额
Bkv h]k;F8 amount of contribution 供款数额
}U K<t UO amount of indebtedness 负债款额
&y/ amount of principal of the loan 贷款本金额
!S A j V) amount of rates chargeable 应征差饷数额
GU\} }j] amount of share capital 股本额
j'#M'W3@ amount of sums assured 承保款额
FOxMt;|M amount of variation 变动幅度
[!B($c|\ amount of vote 拨款数额
8|uFW7Q amount payable 应付款额
p9ligs7V' amount receivable 应收款额
C~F do0D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JyY-@GF analysis 分析
\*Ro a& <! ancillary risk 附属风险
l(Dkmt>^ annual account 周年帐目；周年帐目报表；年度决算；年结
V )CS,w annual accounting date 年结日期
%y {#fZHc annual allowance 每年免税额；年积金；年度津贴；年津
8y5iT?.~vy annual balance 年度余额
3VZeUOxY\W annual disposable income 每年可动用收入
s *.CJ annual estimates 周年预算
| X/ QSL annual fee 年费
,b2YUb]U annual general meeting 周年大会
t(YrF, annual growth rate 年增率；每年增长率
j^
VAA\ annual long-term supplement 长期个案每年补助金
$gU6=vN1# annual pensionable emolument 可供计算退休金的年薪
~{7/v annual report 年报
?z>7& Annual Report on the Consumer Price Index 《消费物价指数年报》
E ? 1"&D
m annual return 周年报表；周年申报表；每年报税表格
c|8[$_2 Annual Return Rules 《周年报表规则》
y%A!| aBu annual review of consumer prices 每年消费物价回顾
X#KC<BXw, annual roll-forward basis 逐年延展方式
<<}t&qE%2% annual salary 年薪
Fp52 |w_ annual statement 年度报表；年度决算表
dGf:0xE" 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
x#ub % t annuitant 年金受益人
JX%B_eUlAs annuity 年金
SXfuPM annuity contract 年金合约
{// ;GC* annuity on human life 人寿年金
e|)6zh<O: antecedent debt 先前的债项
>CtT_yhx ante-dated cheque 倒填日期支票
C'mYR3?m; anticipated expenditure 预期开支
R# OVJ(# anticipated net profit 预期纯利
?-mDvW anticipated revenue 预期收入
<smi<syx anti-inflation measure 反通货膨胀措施
41f4zisZ anti-inflationary stance 反通货膨胀立场
`NqX{26GV+ apparent deficit 表面赤字
dHp(U
:) apparent financial solvency 表面偿债能力
a g Za+a apparent partner 表面合伙人
xxWrSl`fB application for personal assessment 个人入息课税申请书
l<fZt#T application of fund 资金应用
$e66j V application to release as liquidator and to destruct the books of accounts and documents
}}Gz3>?24= 申请免除清盘人职务及毁灭帐簿与文件
^V]DQ%v"I appointed actuary 委任精算师
#w\Bc \ appointed auditor 委任核数师；委任审计师
o RT<h appointed trustee 委任的受托人
egcJ@Of appointer 委任人
"J|_1! 9 apportioned pro rata 按比例分摊
fx &b*O C apportionment 分配；分摊
$^|I? 5xD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]B'Ac%Rx apportionment formula 分摊方程式
88\0opL- apportionment of estate duty 遗产税的分摊
jb~2f2vUa appraisal 估价；评估
$2u^z=`b!% appreciable growth 可观增长
HP T {83 appreciable impact 显着影响
i[obQx S94 appreciable increase 可观增长
U40adP? a appreciation 增值；升值
t?J Y @hT* appreciation against other currencies 相对其他货币升值
bvZTB<rA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rv>K0= t0 appreciation tax 增值税
)NG{iD{_] appropriation 拨款；拨用；拨付
!vNZ- } appropriation account 拨款帐目
'BY{]{SL Appropriation Bill 拨款法案
nO{@p_3mi appropriation-in-aid system 补助拨款办法
Rv R ,V approved assets 核准资产
?M'_L']N[ approved basket stock 认可一篮子证券
x2gnB@t approved budget 核准预算
t Dx!m~[ approved charitable donation 认可慈善捐款
9Yih%d,
approved charitable institution 认可慈善机构
@* a'B=7 approved currency 核准货币；认可货币
TG ,T>' approved estimates 核准预算
d4@\5< approved estimates of expenditure 核准开支预算
E[N5vG< approved overseas insurer 核准海外保险人
B^'Uh+Y approved overseas trust company 核准海外信托公司
x|B$n } B approved pooled investment fund 核准汇集投资基金
uYW9kw> $ approved provident fund scheme 认可公积金计划
tEEeek(! approved provision 核准拨款
# P:o approved redeemable share 核准可赎回股份
iwb]mJUA approved regional stock 认可地区性证券
a o_A %?Ld approved retirement scheme 认可退休金计划
lLD-QO}/ approved subordinated loan 核准附属贷款
'^Kmfc arbitrage 套戥；套汇；套利
uM3F[p%V^ arbitrageur 套戥者；套汇者
4 Y>v+N^ arbitrary amount 临时款项
xs jJ8>G arrangement 措施；安排；协定
.O9 A[s< arrears 欠款
2K/+6t} arrears of pay 欠付薪酬
pyPS5vWG arrears of revenue 逾期未收税款；逾期未收的帐项
Of| e]GR articles of association 组织章程；组织细则；组织章程细则
5X^bv W26 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V&)lS Qw ascertainment of profit 确定利润
yxfV|ox "Asia Clear" “亚洲结算系统”
}T!2IaAB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Qg]8~^ Q< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nsChNwPX Asian Development Fund [ADF] 亚洲发展基金
W )rE_tw,| Asian dollar bond 亚洲美元债券
z0ULB? *" Asian dollar market 亚洲美元市场
u+7B-l=u* Asian dollar rate 亚洲美元利率
YLc 2:9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G/tah@N[7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rSTc4m1R asked price 沽盘；喊价；索价；卖方报价
3wRk -sl assessable income 应评税入息
7 ky$9+~ assessable loss 应评税亏损
d~[^D<5,D assessable profit 应评税利润
*ml& }9 assessable value 应评税值
J 7. }2 assessed profit 估定利润
_;*|"e@^ assessed value 经评估价值
>AcpJ|V assessment 评税；评定；估价；评税单
F12tOSfu* assessment number 评税编号；估价编号
xW84g08_, assessment of additional tax 补加税评税
TF %8pIg>Z assessment of performance 业绩评估；实绩评价
:Uu Py|> Assessor 评税主任
B Z:H$v asset price bubbles 资产价格泡沫
rV LUT asset-backed securities 具资产保证的证券
. f'iod- assets accretion 资产增值
S30@|@fTz assets and liabilities 资产与负债
H*U\P 2C!) assets betterment statement 资产递增表；资产改进表
!X 3/2KRP7 assets lending 实物放款；有抵押贷款
p^_E7k<a g assets of the company passing on the death 死者去世时转移的公司资产
bI^zwK,@4 assets pledged as security for liabilities 用作负债抵押的资产
?Z}n 0E ` assets portfolio 资产投资组合
j\w>}Pc assets price 资产价格
)3i}(h0 assets quality 资产质素
I0\}S [+ H assets realization 资产变现
-"L)<J@gQ? assets refinancing arrangement 资产再集资安排
QiU!;!s assets securitization 资产证券化
"Fv6u]Rv assets situated outside Hong Kong 在香港以外地方的资产
X8T7(w<0%f assets stripping 削减资产；拆卖资产
FrSeR9b assets value 资产值
a$p2I+lX assignee 承让人
/f!_dJ^ assignment 转让；转让书；转让契
#k%3Ag assignment of interest 权益转让
[,_M@g3 assignment of letters patent and trade mark 专利证书及商标转让
Is6<3eQ\x assignment of property 物业转让；物业转让书
yVPkJ assignment right 转让权
#UREFwSL assignor 转让人
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C2 bA5 M associate 有联系的人；有关连人士；相联者；合伙人；联系人
*b" ( r|Ko Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|=.z0{A7H associate member 附属会员
<DS+"# associated body corporate 相联法人团体
^iJ MUV| associated company 相联公司；联属公司
k
fx<T associated corporation 相联法团
p9<OXeY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
LkFXUt ? 公认会计师公会〔英国〕
"A jtNL5 Association of Futures Exchange Brokers 香港期货经纪协会
;S+c<MSl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\~xOdqF/ association of underwriters 承保人组织
kmM4KP#&| assumption of control 接管
4%WV)lt assurance 担保；保险；转易；转易书
G+ =6]0HT assurance of interest 权益的转易
]rM{\En at 19XX price 按一九ＸＸ年价格计算
n Lq7J: at a discount 按赔价计算；按贴水价格计算；打折扣
.rj FhSr$ at a premium 按溢价计算；按升水价格计算
:)nn/[>fC at call 通知付款；按通知
zO> N 3pMv at constant market price 按固定市价计算
eafy5vN[zX at constant price 按固定价格计算
&/ lJ7=Nq at cost 按成本计算
G)l[\6Dn at current market price 按当时市价计算；按现时市价计算
qx5X2@-;: at current price 按当时价格计算；按现时价格计算
pj,.RcH@o at factor cost 按要素成本计算；按生产要素成本计算
r;w_B%9 at money-of-the-day price 按付款当日价格计算
|7Z,z0 ?V at or better 按指定或较佳价位〔买卖指令〕
>vg!<%]W] at par 按面值计算；平价
9/w'4bd at sight 见票即付
YgaJ*%\ at the close 按收市盘
Co8 b0-Z at the opening 按开市盘
3OHP-oa. attestation 见证；见证条款
9frx 60 at-the-money option 平价期权
r
@~T}<I attorney 受权人；受托代表人
-"5x? \.{m attornment 新拥有人承认书
~4Is attributable profit 可归属利润
dJ`Fvj attributable share value 可归属股份价值
$4kc i@. Auckland Stock Exchange 奥克兰证券交易所
XKp % 7; auction 拍卖
1Qf21oN{ auctioneer 拍卖商
( DwIAO/S audit 审计；核数
$J mL)r Audit Commission 审计署
sTqy-^e7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w_^&X;0 ^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
h~elF1dG audit review 帐目审查
bWv6gOPR3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PK C``+K i audited account 审计帐目；经审计的帐目
/#$b b4 audited annual account 经审计的周年帐目
!U]V?Jpi" audited balance sheet 经审计的资产负债表
CTtF=\ auditor 核数师；核数主任；审计师
G;Y,C<)0k auditor's certificate 核数师证明书；审计师证明书
SP sq][5eR auditor's report 核数师报告；审计师报告
l3}n.ODA Aussie bond 澳元债券
HH6b{f@^ austerity budget 紧缩预算
}eb%"ZH4| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n:he`7.6O Australia All Ordinaries Index 澳洲所有普通股票指数
tH:ea $A Australian Dollar [AUD] 澳元
0[D5]mc v Australian Options Market 澳大利亚期权市场
)T#;1qNB Australian Securities Commission 澳洲证券事务监察委员会
?9X#{p>q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:= ~%& Australian Stock Exchange 澳大利亚证券交易所
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I Austrian Schilling [ATS] 奥地利先令
l{#m"S7J^ authentication 认证；鉴证
iCN@G&rVw authority to purchase 委托购买证；委购书
GMU<$x8o authorization 认可；核准；授权；授权书
LH 4-b- authorization by direction 指示授权
L5yxaF{] authorization by instruction 指令授权
[
H>MeeR authorization by warrant 令状授权
|f8by\Q86= authorization of unit trust 单位信托的认可
|]A{8BBC authorized agent 指定代理人
ao{>.b authorized capital 法定资本
|k&.1NkZ authorized clerk 出市员
-7ct+3"J authorized dealer 认可交易商
/_, ~dt authorized financial institution 认可财务机构
6Ep ns s authorized fund 认可基金
=[{Pw8[' authorized fund house 获授权的基金公司；认可基金公司
q22cp&gmX authorized institution 认可机构
Hh;w\)/%j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}U'5j/EFZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'! 1ts @ authorized insurer 获授权保险人；获认可承保人
;~]&$ 2sk authorized investment 特准投资项目
D Ht 8 f authorized person 获授权人
zwU8i VDe authorized representative 获授权代表
(%#d._j>fZ authorized share capital 法定股本
o9wg<LP automated quotation system 自动报价系统
R W(AjDM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RU"w|Qu>pM 自动交易系统〔香港期货交易所有限公司〕
d@At-Z~M automatic adjustment mechanism 自动调整机制
NH 'RU`U) automatic adjustment system 自动调整系统
+7 F7K h Automatic Clearing House 自动票据交换所
H.idL6*G automatic exchange rates accumulation system 自动化汇率累集系统
P+}qaup Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q'(WIv@ automatic teller machine [ATM] 自动柜员机
!+ uM H! autopay 自动转帐
-( cm available assets 可用资产
#]lUJ
&M}e available fiscal reserve 现存财政储备
&K>]!yn available profit 可用利润
X""'}X|O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oTI*mGR1Z average 平均；平均数；海损
7v ,>sX average basic salary 平均基本薪金
F5
LQgK-z average consumer expenditure 平均消费开支；一般消费开支
iqy}|xAU average cost 平均成本
+crAkb}i average cost of land production 增辟土地平均成本
`zzX2R Je average daily turnover 平均每日成交额
mApn(& average daily wage rate 平均每日工资率
x(]s#D!) average expenditure pattern 平均开支模式
Qmn5umd=?\ average growth rate 平均增长率
t C 6 c4 j average net fixed assets 固定资产平均净值
FG#j0#|* average of relatives 相对价格平均数
"rX=G= average price 平均价格
] 3={o3[: average propensity to consume 平均消费倾向；一般消费倾向
i"rMP#7 average propensity to save 平均储蓄倾向；一般储蓄倾向
a|nlmH"l average rate 平均率
_9z/ >e average revenue 平均收入；平均收益
+=k?Dp[ average stock 平均库存；平均存货
=oQzL average yearly rent 平均年租
2jhVmK avoidance of double taxation 避免双重课税
0[v :^H avoidance of tax 避税
