A:
rJi;"xF 8 A share Ａ股；甲类股份
i1RU5IRy|j abatement of tax 减税；减扣免税额
] nE _(*w ABN AMRO Bank N.V. 荷兰银行
# ;GIvfW above-the-line expenditure 线上项目支出；经常预算支出
UO(B>Abp above-the-line receipt 线上项目收入；经常预算收入
'^p A%I2D ABSA Asia Limited 南非联合亚洲有限公司
Bs2.$~ absolute change 绝对数值变更
<1#v}epD# absolute expenditure 实际开支
u=B_c A}: absolute guideline figure 绝对准则数字
'~i;g.n=}- absolute interest 绝对权益
z[:UPPbW absolute order of discharge 绝对破产解除令
@ @$=MS N absolute profit margin 绝对利润幅度
4?YhqJ absolute value 实值；绝对值
gI rVrAV# absolutely vested interest 绝对既得权益
ldcYw@KQ absorbed cost 已吸收成本；已分摊成本
(5[|h absorption 吸收；分摊；合并
Pe@M_ r absorption rate 吸收率；摊配率；分摊率
Iw(2D(se ACB Finance Limited 亚洲商业财务有限公司
[OJ@{{U% acceptable form of reciprocity 合理的互惠条件
'@'~_BB ZP acceptable rate 适当利率；适当汇率
;} ),6R acceptance agreement 承兑协议
@=ABO"CQ acceptance for honour 参加承兑
%m[
:}, acceptor 承兑人；接受人；受票人
5P_%Vp`B2 acceptor for honour 参加承兑人
cQDn_Sjhi accident insurance 意外保险
-Si'[5@ Accident Insurance Association of Hong Kong 香港意外保险公会
F*QZVg+<*X accident insurance scheme 意外保险计划
H|>dF)%pj accident year basis 意外年度基准
C$`z23E accommodation 通融；贷款
&$uQ$]&H accommodation bill 通融票据；空头票据
# UGtY D}" accommodation party 汇票代发人
tK)E*! account balance 帐户余额；帐户结余
wWm 1G) account book 帐簿
S N_!o2 F2 account collected in advance 预收款项
c]jK
Y< account current book 往来帐簿
+T:F :X` account of after-acquired property 事后取得的财产报告
3DRbCKNL account of defaulter 拖欠帐目
B6~a `~" account payable 应付帐款
7M#2Tze} account payee only [A/C payee only] 只可转帐；存入收款人帐户
_U)BOE0o account receivable 应收帐款
%.,-dV' account receivable report 应收帐款报表
s hjb b account statement 结单；帐单；会计财务报表
z VleJ!d account title 帐户名称；会计科目
}8cL +JJU accountant's report 会计师报告
|0 YDCMq( Accountant's Report Rules 会计师报告规则
6L Z(bP'd; accounting and auditing procedure 会计与审计程序；会计与核数程序
WP&P#ju& Accounting Arrangements 《会计安排》
O --
"\4 accounting basis 会计基础
dn/0>|5OF( accounting by Official Receiver 破产管理署署长呈交的帐目
Nzj7e 1= Accounting Circular 《会计通告》
GKd Q accounting class 会计类别
!7ct=L accounting date 记帐日期；会计结算日期
#W[/N|~wx accounting for money 款项核算
d U n+? Accounting Officer 会计主任
fis** f0 accounting period 会计报告期；会计期
2\&uO accounting policy 会计政策；会计方针
F y^*@& accounting practice 会计惯例
K~ gt =NH accounting principle 会计准则
xe} d& accounting record 会计记录
HNN,1M N accounting report 会计报告
vU&I,:72
H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
TJ9JIxnS Accounting Society of China 中国会计学会
fiA_6 accounting statement 会计报表
u 0KVp6` accounting system 会计制度；会计系统
'5zolp%St accounting transaction 会计事项；帐务交易
ju#/ {V;D accounting treatment 会计处理
4:<74B accounting year 会计年度
`
MIZqHM @ accretion 增值；添加
+O
P8U]~ accrual 应计项目；应累算数目
zr%2oFeX, accrual basis 应计制；权责发生制
9`kxyh</ accrual basis accounting 应计制会计；权责发生制会计
j4H]HGHv accrue 应累算；应计
]pi"M 3f_ accrued benefit 应累算利益
*gMo(-tN accrued charges 应计费用
y]$%>N0vLX accrued cumulative preference share dividend 应累算的累积优先股股息
M]&F1< accrued expenses 应累算费用
M.|O+K z accrued interest payable 应付利息；应计未付利息
^eke,,~ accrued interest receivable 应收利息；应计未收利息
L+y}hb
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&P 'cf|KI accruing profit 应累算的利润
(VeX[*}I accumulated fiscal reserve 累积财政储备
b
'p0T1K( accumulated profit 累积利润；滚存溢利
u*:B 9E accumulated reserve 累积储备
xgV. <^ accumulation of surplus income 累积收益盈余
Z,AF^,H[ acquired assets 既得资产
X5i?B b. acquisition 收购；购置；取得
@-y.Y}k#$~ acquisition cost 购置成本
"w}}q>P+sA acquisition expenses 购置费用
.Fo0AjL} x acquisition of 100% interest 收购全部股权
}gw
\w?/ acquisition of control 取得控制权
{RFpTh7f: acquisition of fixed assets 购置固定资产
$g? ]9}p acquisition of shell “买壳”
aps R26\^ acquisition price 收购价
@jb
-u S act of God 天灾
@H%)!f]zWt acting partner 执事合伙人
NzB"u+jB active market 买卖活跃的市场；交投畅旺的市场；旺市
;{mKt%# active partner 积极参与的合伙人
Q; A1&UA2 active trading 交投活跃
5~GHA i
actual circulation 实际流通
~)Z{ Yj9)S actual cost 实际成本
;tK%Q~To actual expenditure 实际开支；实际支出
yH}( 0 actual income 实际入息；实际收入；实际收益
B->3/dp2c' actual market 现货市场
n.+%eYM< actual price 现货价；实际价格
2JY]$$K7 actual profit 实际利润
cm`Jr#kl{ actual quotation 实盘；实际价位；实际报价
*d%"/l^0 actual year basis 按实际年度计算
^5j+O.zgN actuals 实货
"9W] TG actuarial investigation 精算调查
@Z9X^Y+u^h actuarial principle 精算原则
L9(mY `d>" actuarial report 精算师报告
88%7 Actuarial Society of Hong Kong 香港精算学会
)S41N^j. actuarial valuation 精算师估值
2>%|PQ actuary 精算师
nymF`0HYe1 ad referendum agreement 暂定协议；有待覆核的协定
%eK=5Er jx ad valorem duty 从价税；按值征税
[ 6+i R ad valorem duty system 从价税制
1< gY ad valorem fee 从价费
KZ8Hp=s ad valorem tariff 从价关税
4yOYw*X additional allowance 额外免税额
c3S}(8g5. additional amount for unexpired risk 未过期风险的额外款额
i_/A,5TF additional assessable profit 补加应评税利润
}le}Vuy\s additional assessment 补加评税
pxf(C<y6_ additional commitment 额外承担
O9%`G additional commitment vote 额外承担拨款
{J#SpG 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ag[Zs%X additional dependent parent allowance 供养父母额外免税额
n1yIQ8 F additional provision 额外拨款
m
|Isi additional stamp duty 附加印花税
q<Tx'Y a additional tax 补加税罚款；补加税款
}57s Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[)efh9P* adjudged bankrupt 被裁定破产
r{+P2MPW adjudicated bankrupt 裁定破产人
.D X adjudication fee 裁定费；评定印花税额手续费；评估契据费
S10"yhn(-t adjudication of bankruptcy 裁定破产；宣告破产
> nHaMj adjudication of insolvency 裁定无力偿还债务
,\fp .K< adjusted actual 经调整的实数；调整后的实数
.wH`9aq;5@ adjusted current assets 经调整的流动资产；调整后的流动资产
>:C0ZQUW adjusted figure 经调整的数字；调整后的数额
I
68Y4s adjusted liabilities 经调整的负债；调整后的负债
38<Z=#S adjusted loss 经调整的亏损；调整后的亏损
'dXGd.V7u 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
io&FW!J. adjusted profit 经调整的利润；调整后的利润
#BLx +mLq adjusted surplus 经调整的盈余额；调整后的盈余额
r`dQ<U , adjusted value 经调整的价值；调整后的价值
d76nyQKK adjustment 调整；修订；理算〔保险〕
]Rk4"i adjustment centre 调剂中心
Am'%tw
~ adjustment lag 调整过程的时间差距；调整时差
`;~A adjustment mechanism 调整机制
I$0O 4 adjustment of loss 亏损调整
Q9G\T:^ury adjustment process 调整过程；调整程序
NIo! WOi adjustment range 调整幅度
@PL.7FM<v administered exchange rate 受管制汇率
!B*l'OJw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!"d"3coQ? administration expenses 行政费用
634OH*6 administration fee 手续费；行政费
\rpXG9 administration in bankruptcy 破产管理
-~_[2u^3 administration order 遗产管理令
[r#m +R"N administrator 管理人；遗产管理人
h_>DcVNIx administrator of the estate 遗产管理人
M*gbA5 admission of debt 债项承认书
]&;K:#J admission of proof 接纳债权证明
u7/]Go44 advance 放贷款项；垫付款项；预支款项；预付款项
l jP<WD advance account 暂支帐目；预付款帐户
v ^R:XdH advance compensation 预付补偿金
VbI$#;:[7 advance from shareholder 股东垫款
p N4gHi= advance pending reimbursement 预支以待日后付还
^TZ`1:oL# advanced economy 先进经济体系
14pyHMOR advancement 预付；预付财产
]N;\AXZ 7 advances warrant 垫款令
8=MNzcA } advancing 贷出
Tlm::S
adverse balance 逆差
^wIg|Gc adverse exchange 逆汇
OLZs}N+ ;] advertisement addressed to shareholders 在报章刊登的致股东通告
=D&XE*qkZ advice for collection 托收通知书
o1Krp '* advice of drawing 提款通知书；汇票通知书
dczq,evp advice of payment 付款通知
K!,9qH Advisory Committee [Securities and Futures Commission]
TWM^5
L :U 谘询委员会〔证券及期货事务监察委员会〕
f>iDq C4 Advisory Committee on Diversification 经济多元化谘询委员会
,M jlA{0 affidavit 誓章；遗产申报誓章
N9#5 P! affidavit of no receipt 述明无收款的誓章
d=0{vsrB affiliate 联号；联营公司；附属公司
qjsEyro$- affiliated company 附属公司；联号；联营公司
t"Bp #
U1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
25j?0P"& affordability 负担能力
)Ut K9;@" African Development Bank [AfDB] 非洲开发银行
j+PLtE after-acquired property 事后取得的财产
=h70! ) Z5 after-hours dealing 市后交易
zZW5M^z8 after-tax profit 税后盈利；税后利润；税后溢利
!>#gm7 agency agreement 代理协议
;@ *<M\O agency expenses 代理机构的开支
>K<cc#Aa agency fee 代理费
1QPz|3 f@\ Agency Law 《代理法》
rJ{k1H > agent 代理人；承销人
Ob/i_ agent of company 公司代理人
_^g4/G#13c agent's fee 代理人费；经纪费
]9-iEQ aggregate 总计；总数；总体数字
M h 2Zj aggregate amount 总款额；总额
AyNpY_B0c aggregate assets and liabilities 总体资产与负债
q"5\bh1" aggregate at constant price 按固定价格计算的总体数字
yIC
C8M aggregate demand 总需求
Z2 Vri aggregate gross position 总持仓量
|~@ yXc5a aggregate limit 总限额
}qJ`nN 8 aggregate of salaries tax 合计薪俸税
QUm[7<" aggregate performance 总体表现；总体业绩
W!"Oho' aggregate supply 总体供应
1#*^+A E aggregate surplus 总盈余
RG=i74 a aggregate total 整体总额
,vo]WIQ\: aggregate value 总值；合计价值
K^",LCJA aggregated basis 合计基准
)5 `~ WzA aggregated net chargeable income 合计应课税入息实额
vQG v4 aggregation 合并计算；合计；总和
6HPuCP aggregation of incomes of husband and wife 夫妇入息合并计算
#Cx#U"~G` aggregation of property 财产的总和
f1 S% p agio 差价；贴水
A9KPU : 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》
>X*G6p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
">M&/}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》
+tlBOl $ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3ZbqZ"rE 《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》
7|yEf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
da~_(giD* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-GMaK.4 = agreement for a settlement 授产协议
Q{5.;{/eC agreement for assignment 转让协议
;W|GUmADf agreement for sale 售卖协议；买卖协议
E#3tkFF0Z[ agreement for sale and purchase 买卖协议
' (SivD agreement for the payment of interest 支付利息协议
N`{ 6<Z0 agreement for the repayment of money 还款协议
R )4,f~@" agreement of reinsurance 再保险协议
aI=Q_}8- Agricultural Bank of China 中国农业银行
l D->1=z air passenger departure tax 飞机乘客离境税
K2\ )9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o bN8+ j airport tax 机场税
>j7]gi( alcohol duty 酒精税
7SN61)[m alienation 让与；让渡；转让
Q"uK6ANp' alimony 生活费；赡养费
p 5py3k All Ordinaries Index [AOI] 所有普通股指数
tSnsjd<6. all risks 全险；综合险
EiaP1o All Sales Record for Stock Market 《股票市场成交报告》
.LDp.#d9r1 Allied Capital Resources Limited 新联财务有限公司
Q^=0p0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
azNv(|eeJL allocation letter 拨款信件
= y(*?TZH allocation of fund 分配款项；预留款项
FhPCFmmUT allocation of profit 利润分配；溢利分配
WMW=RgiW\ allocation warrant 拨款令
SSbx[<E3 allotment 分配；配股
uJlW$Oc:. allotment notice 股份配售通知；配股通知
x%O6/rl allotment of shares 股份分配
9ZG:2ncdJ allowable 可获宽免；免税的
I<XYLe[_S allowable business loss 可扣除的营业亏损
y Tn<5T[H allowable expenses 可扣税的支出
QC!SgV allowance 免税额；津贴；备抵；准备金
\{!,a allowance for debts 债项的免税额
*-(o. !#1 allowance for depreciation by wear and tear 耗损折旧免税额
!! )W` allowance for funeral expenses 殡殓费的免税额
FzP1b_i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)y Zr] allowance for repairs and outgoings 修葺及支出方面的免税额
(2QfH$HEk allowance to debtor 给债务人的津贴
0*9xau{( alteration of capital 资本更改
kj.9\ alternate trustee 候补受托人
()w;~$J amalgamation 合并
qJ f\,7mi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hF5T9^8 ambit of charges 征税范围；收费范围
C(h Td% amended valuation 经修订的估值
7&OJ 8B/ American Commodities Exchange 美国商品交易所
6 1_-G#W American Express Bank Limited 美国运通银行
M# -E American Stock Exchange 美国证券交易所
1Sza%D;3 amortization 摊销
U 8p %MFD amount due from banks 存放银行同业的款项
1
?Z w amount due from banks abroad 存放海外银行同业的款项
Bd)Cijr amount due from holding companies 控股公司欠款
^c >Bh[ amount due from local banks 存放本港银行同业的款项
#`f {\ amount due to banks 银行同业的存款
1|!)*!hu amount due to banks abroad 海外银行同业的存款
b62B|0i amount due to holding companies 控股公司存款
E/wxX#]\ amount due to local banks 本港银行同业的存款
Iu~<Y(8^q# amount due to outport banks 外埠银行同业的存款
H?a $o( amount for note issue 发行纸币的款额
_Y/*e<bU amount of bond 担保契据的款额
HRjbGc|[ amount of consideration 代价款额
o)n)Z~ amount of contribution 供款数额
1 2hD*,A5j amount of indebtedness 负债款额
Rm79mh9 amount of principal of the loan 贷款本金额
JR
xY#k amount of rates chargeable 应征差饷数额
aI ;$N| ]u amount of share capital 股本额
-*~
@? amount of sums assured 承保款额
'6e4rn{
amount of variation 变动幅度
}&v-<qC^ amount of vote 拨款数额
K/*"U*9Kv amount payable 应付款额
zJl;| E". amount receivable 应收款额
<|?)^;R5! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/':64#' analysis 分析
X% &7-P O ancillary risk 附属风险
Jc}6kFgO6 annual account 周年帐目；周年帐目报表；年度决算；年结
: ) -` annual accounting date 年结日期
2kDv
(". annual allowance 每年免税额；年积金；年度津贴；年津
N- &ZaK annual balance 年度余额
h(~/JW[ annual disposable income 每年可动用收入
/\uopa annual estimates 周年预算
={
-kQq annual fee 年费
r\F2X J^ annual general meeting 周年大会
vM!2?8bEFd annual growth rate 年增率；每年增长率
s]0 J'UN annual long-term supplement 长期个案每年补助金
#1\` !7TO3 annual pensionable emolument 可供计算退休金的年薪
8 l)K3;q_ annual report 年报
<H-kR\HF Annual Report on the Consumer Price Index 《消费物价指数年报》
] B3+& g annual return 周年报表；周年申报表；每年报税表格
frW\!r{LT Annual Return Rules 《周年报表规则》
`w`N5 ! annual review of consumer prices 每年消费物价回顾
vV$^`WY4 annual roll-forward basis 逐年延展方式
K@xMPB8in annual salary 年薪
lo'#dpt< annual statement 年度报表；年度决算表
DNqV]N_W Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3`{;E{ annuitant 年金受益人
He5 y;5 annuity 年金
[ OUV!o annuity contract 年金合约
?V +\E2 annuity on human life 人寿年金
l;A '^ antecedent debt 先前的债项
#I.~+M ante-dated cheque 倒填日期支票
m9sck:g#L1 anticipated expenditure 预期开支
2-N7%] h anticipated net profit 预期纯利
&08dW9H anticipated revenue 预期收入
=_iYT044p anti-inflation measure 反通货膨胀措施
u,`3_I^ anti-inflationary stance 反通货膨胀立场
.|g@#XIwe# apparent deficit 表面赤字
}qoId3iY!7 apparent financial solvency 表面偿债能力
~"vS$>+ apparent partner 表面合伙人
9I
[:#,zdf application for personal assessment 个人入息课税申请书
ohyq/u+y~A application of fund 资金应用
^W%F?#ELN2 application to release as liquidator and to destruct the books of accounts and documents
KehM.c^ 申请免除清盘人职务及毁灭帐簿与文件
7t#Q8u? appointed actuary 委任精算师
bXc*d9] appointed auditor 委任核数师；委任审计师
.E+O,@?< appointed trustee 委任的受托人
8au Gz
," appointer 委任人
Pw]r&)I`y[ apportioned pro rata 按比例分摊
M=95E $6 apportionment 分配；分摊
jck(cc= R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V6_":L"! apportionment formula 分摊方程式
)eZ}Kt+ apportionment of estate duty 遗产税的分摊
1'(";
0I appraisal 估价；评估
GhcH"D%- appreciable growth 可观增长
|Rx+2`6Dp appreciable impact 显着影响
Yr yMB,\ appreciable increase 可观增长
p$x>I3C(\ appreciation 增值；升值
'WmjQ sf appreciation against other currencies 相对其他货币升值
m*jE\+)=^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-}sMOy` appreciation tax 增值税
>FHx], appropriation 拨款；拨用；拨付
:6)!#q'g appropriation account 拨款帐目
rw W"B Appropriation Bill 拨款法案
hJ[keaO appropriation-in-aid system 补助拨款办法
/y4A?*w 6 approved assets 核准资产
mC\<fo-u approved basket stock 认可一篮子证券
3*j1v:x` approved budget 核准预算
h:C:opa-= approved charitable donation 认可慈善捐款
aQY. 96yo approved charitable institution 认可慈善机构
}W!w approved currency 核准货币；认可货币
BdU .;_K approved estimates 核准预算
tP2.D:( R approved estimates of expenditure 核准开支预算
(vi^ t{k approved overseas insurer 核准海外保险人
S5F5Tr;TN approved overseas trust company 核准海外信托公司
|? ^N @ approved pooled investment fund 核准汇集投资基金
;ZcwgsxTM approved provident fund scheme 认可公积金计划
hR2 R
approved provision 核准拨款
EW4a@ approved redeemable share 核准可赎回股份
U+4[w`a} approved regional stock 认可地区性证券
}uaFmXy3 approved retirement scheme 认可退休金计划
d Efk~V\ approved subordinated loan 核准附属贷款
l& sEdEA arbitrage 套戥；套汇；套利
fy$CtQM arbitrageur 套戥者；套汇者
HpUJ_pZ arbitrary amount 临时款项
.-MJ5 d: arrangement 措施；安排；协定
?/hS 1yD; arrears 欠款
%t1Z!xv_ arrears of pay 欠付薪酬
I~p*~mLh' arrears of revenue 逾期未收税款；逾期未收的帐项
H>]*<2(=- articles of association 组织章程；组织细则；组织章程细则
'|v<^EH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}7{( o- ascertainment of profit 确定利润
fo /sA9 "Asia Clear" “亚洲结算系统”
F/j ; q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KMfRMc& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rij%l+%@# Asian Development Fund [ADF] 亚洲发展基金
Rw[!Jq Asian dollar bond 亚洲美元债券
%'=TYvB 2 Asian dollar market 亚洲美元市场
yEJ3O^(F Asian dollar rate 亚洲美元利率
nDckT+eJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/Hm/%os Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
wkPomTO asked price 沽盘；喊价；索价；卖方报价
myOW^ assessable income 应评税入息
D( TfW assessable loss 应评税亏损
>k=@YLj assessable profit 应评税利润
MOB'rPIUI assessable value 应评税值
" ~6&rt assessed profit 估定利润
3qNuv ];2 assessed value 经评估价值
wxvVtV{u>| assessment 评税；评定；估价；评税单
-{d(~XIo assessment number 评税编号；估价编号
- \ew,y assessment of additional tax 补加税评税
k!+v*+R+V assessment of performance 业绩评估；实绩评价
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=-a Assessor 评税主任
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asset price bubbles 资产价格泡沫
YLSDJ$K6 asset-backed securities 具资产保证的证券
juM~X 5b assets accretion 资产增值
ci 22fw0 assets and liabilities 资产与负债
Y1qbu~! assets betterment statement 资产递增表；资产改进表
L/b vM?B^ assets lending 实物放款；有抵押贷款
56N DU>j$ assets of the company passing on the death 死者去世时转移的公司资产
0BjP|API assets pledged as security for liabilities 用作负债抵押的资产
-I#<?=0B assets portfolio 资产投资组合
B4m34)EOE assets price 资产价格
+ = gU`<\ assets quality 资产质素
W7~OU(}[` assets realization 资产变现
H 6 $ pA^ assets refinancing arrangement 资产再集资安排
md : Wx assets securitization 资产证券化
~1,$ assets situated outside Hong Kong 在香港以外地方的资产
4Xn-L&0z assets stripping 削减资产；拆卖资产
5g9K| - assets value 资产值
EzCi%>q assignee 承让人
4Xv."L assignment 转让；转让书；转让契
~"R;p}5 " assignment of interest 权益转让
!|"LAr9u assignment of letters patent and trade mark 专利证书及商标转让
ah!RQ2hDrV assignment of property 物业转让；物业转让书
b|@f!lA assignment right 转让权
+~lPf. assignor 转让人
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8+J associate 有联系的人；有关连人士；相联者；合伙人；联系人
6?0QzSpfC# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
np7!y
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8 ..g\ZT associated company 相联公司；联属公司
>l O]/3j1 associated corporation 相联法团
}\ya6Gi8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dda*gq/p 公认会计师公会〔英国〕
x$b Cbg Association of Futures Exchange Brokers 香港期货经纪协会
^p\n/#B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;|Rrtf 9 association of underwriters 承保人组织
{8~xFYc: assumption of control 接管
M_;hfpJZ assurance 担保；保险；转易；转易书
r $! assurance of interest 权益的转易
j5 W)9HW: at 19XX price 按一九ＸＸ年价格计算
S%Z2J)H" at a discount 按赔价计算；按贴水价格计算；打折扣
z'Fu} ho at a premium 按溢价计算；按升水价格计算
rPJbbV",+^ at call 通知付款；按通知
5jc y*G}[ at constant market price 按固定市价计算
DDU)G51>d at constant price 按固定价格计算
glNXamo at cost 按成本计算
<\\,L@ at current market price 按当时市价计算；按现时市价计算
j"P}Wn at current price 按当时价格计算；按现时价格计算
i o4/M<6< at factor cost 按要素成本计算；按生产要素成本计算
k'1i quc#u at money-of-the-day price 按付款当日价格计算
tWI4x3 &2 at or better 按指定或较佳价位〔买卖指令〕
/p[lO g at par 按面值计算；平价
zCp XF< _C at sight 见票即付
d@<~u,Mt&F at the close 按收市盘
T_4y;mf!@O at the opening 按开市盘
Z E},x U % attestation 见证；见证条款
inv 5>OeG at-the-money option 平价期权
1n+JH XR \ attorney 受权人；受托代表人
EY.Z.gMZI( attornment 新拥有人承认书
7@9R^,M4: attributable profit 可归属利润
':?MFkYC attributable share value 可归属股份价值
*Zk$P.] Auckland Stock Exchange 奥克兰证券交易所
soB5sFt&] auction 拍卖
B pl(s+ auctioneer 拍卖商
aQ.mvuMa7' audit 审计；核数
. ^JsnP Audit Commission 审计署
Eza B}BLQ9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=%G<S'2' 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〕
^ )[j BUT audit review 帐目审查
)\Ay4 d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K6;
s xF audited account 审计帐目；经审计的帐目
ugMf pT) audited annual account 经审计的周年帐目
-JB ~yO?0 audited balance sheet 经审计的资产负债表
d^ YM@>% auditor 核数师；核数主任；审计师
5o R/ Q|^ auditor's certificate 核数师证明书；审计师证明书
Y A4;gH + auditor's report 核数师报告；审计师报告
H+2m Aussie bond 澳元债券
Ok6c E austerity budget 紧缩预算
j5qrM_Chg Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u'Ua ++a\ Australia All Ordinaries Index 澳洲所有普通股票指数
kc&MO`2 W\ Australian Dollar [AUD] 澳元
>YW_}kd Australian Options Market 澳大利亚期权市场
2n8spLZYGY Australian Securities Commission 澳洲证券事务监察委员会
f-/zR %s{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;wvhe;! Australian Stock Exchange 澳大利亚证券交易所
\z>L,U Austrian Schilling [ATS] 奥地利先令
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TY7`m"> authentication 认证；鉴证
WTP~MJ#C authority to purchase 委托购买证；委购书
b )mU 9 authorization 认可；核准；授权；授权书
^;]Q,*Q authorization by direction 指示授权
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authorization by instruction 指令授权
8@Kvh| authorization by warrant 令状授权
\9}RAr#2]N authorization of unit trust 单位信托的认可
)cd5i E:FO authorized agent 指定代理人
nVVQ^i}`G authorized capital 法定资本
%Vp'^,&S authorized clerk 出市员
ic_q< Y} authorized dealer 认可交易商
UX& ?^] authorized financial institution 认可财务机构
0j )D[K authorized fund 认可基金
C VyE5w authorized fund house 获授权的基金公司；认可基金公司
hLf<-NM authorized institution 认可机构
orcPKCz|" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
} JeP Emj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2!+saf^-, authorized insurer 获授权保险人；获认可承保人
<+wbnnK authorized investment 特准投资项目
L)`SNN\ipR authorized person 获授权人
. + w# n< authorized representative 获授权代表
H3{FiB ] authorized share capital 法定股本
/ .ddx< automated quotation system 自动报价系统
/) Pf ] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
97%S{_2m/ 自动交易系统〔香港期货交易所有限公司〕
[aF^ D;o automatic adjustment mechanism 自动调整机制
'nO%1BZj+ automatic adjustment system 自动调整系统
~ojH$=K>d Automatic Clearing House 自动票据交换所
O*8 .kqlgt automatic exchange rates accumulation system 自动化汇率累集系统
quPNwNy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V"T48~Ue automatic teller machine [ATM] 自动柜员机
L&WhX3$u autopay 自动转帐
nYc8+5CcK' available assets 可用资产
)_\ZUem available fiscal reserve 现存财政储备
CPto?=*A available profit 可用利润
W".: 1ov#B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cR0OJ'w average 平均；平均数；海损
~x:B@Ow average basic salary 平均基本薪金
$ MN1:ih average consumer expenditure 平均消费开支；一般消费开支
X?'v FC average cost 平均成本
OcBK n=8 average cost of land production 增辟土地平均成本
5w#
Ceg9 average daily turnover 平均每日成交额
#BK3CD(& average daily wage rate 平均每日工资率
d0Jaa1b~O average expenditure pattern 平均开支模式
Y30e7d* qr average growth rate 平均增长率
z ]@ Q average net fixed assets 固定资产平均净值
9z9EK'g average of relatives 相对价格平均数
EPE9HvN average price 平均价格
0pYCh$TL1 average propensity to consume 平均消费倾向；一般消费倾向
m|}};8 average propensity to save 平均储蓄倾向；一般储蓄倾向
}5 2] average rate 平均率
Dp5hr 8 bT average revenue 平均收入；平均收益
^"g # ! average stock 平均库存；平均存货
\,b@^W6e> average yearly rent 平均年租
yt +" \d avoidance of double taxation 避免双重课税
Z uh!{_x; avoidance of tax 避税
