A:
<\aeC2~M A share Ａ股；甲类股份
g{65 QP abatement of tax 减税；减扣免税额
XIHN6aQ{X ABN AMRO Bank N.V. 荷兰银行
_!\d?]Ya above-the-line expenditure 线上项目支出；经常预算支出
+2~k Hr v above-the-line receipt 线上项目收入；经常预算收入
,kN;d}bg ABSA Asia Limited 南非联合亚洲有限公司
#< im? absolute change 绝对数值变更
6[> lzEZ absolute expenditure 实际开支
X*8y"~X|vq absolute guideline figure 绝对准则数字
*v>ZE6CL absolute interest 绝对权益
-u2i"I730 absolute order of discharge 绝对破产解除令
n +~Dc [ absolute profit margin 绝对利润幅度
xP9(J
0y absolute value 实值；绝对值
SUncQJJ0S* absolutely vested interest 绝对既得权益
: d36oiHKu absorbed cost 已吸收成本；已分摊成本
7 F^d- absorption 吸收；分摊；合并
3$$E0`7. absorption rate 吸收率；摊配率；分摊率
-4a9 BE". ACB Finance Limited 亚洲商业财务有限公司
#WpkL]g2+% acceptable form of reciprocity 合理的互惠条件
z ^gJy,T acceptable rate 适当利率；适当汇率
K }V CFV acceptance agreement 承兑协议
~GaGDS\V acceptance for honour 参加承兑
&NE e-cb[ acceptor 承兑人；接受人；受票人
X%1TsCKMj acceptor for honour 参加承兑人
rH+OXGoB accident insurance 意外保险
^QB[;g.O Accident Insurance Association of Hong Kong 香港意外保险公会
D6sw"V# accident insurance scheme 意外保险计划
k*.]*]
accident year basis 意外年度基准
I2ek `t] accommodation 通融；贷款
&|>+LP@8 accommodation bill 通融票据；空头票据
24mdhT| accommodation party 汇票代发人
H"C'<(4*\ account balance 帐户余额；帐户结余
]n 22+]D account book 帐簿
_"DS?`z6 account collected in advance 预收款项
4`IM[DIG~ account current book 往来帐簿
y7R#Pk Q ~ account of after-acquired property 事后取得的财产报告
m o0\t#jA account of defaulter 拖欠帐目
o \AnM5 account payable 应付帐款
$`=p] account payee only [A/C payee only] 只可转帐；存入收款人帐户
f- = \qSo account receivable 应收帐款
:$ 5A3i account receivable report 应收帐款报表
g g;r;3u account statement 结单；帐单；会计财务报表
E h%61/ account title 帐户名称；会计科目
5jdZC(q5a accountant's report 会计师报告
^[L(kHOGzk Accountant's Report Rules 会计师报告规则
J~Xv R accounting and auditing procedure 会计与审计程序；会计与核数程序
] $ew 5% Accounting Arrangements 《会计安排》
[uq>b|`R G accounting basis 会计基础
pMc6p0 accounting by Official Receiver 破产管理署署长呈交的帐目
fCl}eXg6w Accounting Circular 《会计通告》
]Z JoC!u accounting class 会计类别
XC4Z ,,ah" accounting date 记帐日期；会计结算日期
,g`%+s7 u accounting for money 款项核算
c}x1-d8 Accounting Officer 会计主任
X'9.fKp accounting period 会计报告期；会计期
X|M!Nt0' accounting policy 会计政策；会计方针
E-MPFL accounting practice 会计惯例
+jN}d=N- accounting principle 会计准则
DT1gy:?L accounting record 会计记录
x%P|T3Qy5 accounting report 会计报告
"(koR Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Gn]36~)*H Accounting Society of China 中国会计学会
.p`4> XA accounting statement 会计报表
-+9[X*VCc accounting system 会计制度；会计系统
adON &< accounting transaction 会计事项；帐务交易
bQll;U ^A accounting treatment 会计处理
?Cq7_rq accounting year 会计年度
ntiS7g e1 accretion 增值；添加
T X`X5j accrual 应计项目；应累算数目
#m +!< accrual basis 应计制；权责发生制
l{3B }_, accrual basis accounting 应计制会计；权责发生制会计
t<%0 eu| accrue 应累算；应计
8OfQ : accrued benefit 应累算利益
'[F:uA accrued charges 应计费用
+)Te)^&v% accrued cumulative preference share dividend 应累算的累积优先股股息
Z5{a7U4z_ accrued expenses 应累算费用
&dtk&P{ accrued interest payable 应付利息；应计未付利息
<G"cgN#] accrued interest receivable 应收利息；应计未收利息
bRC243]g*A accrued right 累算权益
#%"q0" accruing profit 应累算的利润
4 p_C +4 accumulated fiscal reserve 累积财政储备
MatXhP] Fi accumulated profit 累积利润；滚存溢利
(iIw }f)w accumulated reserve 累积储备
& {iC:zp accumulation of surplus income 累积收益盈余
3KLUH=)P acquired assets 既得资产
z*Sm5i&)_q acquisition 收购；购置；取得
_MBa&XEM acquisition cost 购置成本
Zw]`z*,yRA acquisition expenses 购置费用
yu?5t?vf acquisition of 100% interest 收购全部股权
XGlt^< ` acquisition of control 取得控制权
F c[KIG3@ acquisition of fixed assets 购置固定资产
$o"nTl acquisition of shell “买壳”
k<1yv$/mW acquisition price 收购价
QWmE:F[M~ act of God 天灾
O9gq <d acting partner 执事合伙人
;rh.6D l active market 买卖活跃的市场；交投畅旺的市场；旺市
Ku;fZN[g active partner 积极参与的合伙人
^ -;S&= active trading 交投活跃
E(qYCafC actual circulation 实际流通
iP/v "g"g actual cost 实际成本
U%{GLO actual expenditure 实际开支；实际支出
wI#8|,]"z actual income 实际入息；实际收入；实际收益
7AG|'s['= actual market 现货市场
,RP-)j"Wff actual price 现货价；实际价格
gfk)`>E actual profit 实际利润
tz1@s nes actual quotation 实盘；实际价位；实际报价
\lL[08G actual year basis 按实际年度计算
! + x Q actuals 实货
?}||?2=P actuarial investigation 精算调查
SNEhP5! actuarial principle 精算原则
c0Ug5Vr actuarial report 精算师报告
91
jRIB Actuarial Society of Hong Kong 香港精算学会
Xo^8o0xi actuarial valuation 精算师估值
AXfU$~ actuary 精算师
8(3(kZx S ad referendum agreement 暂定协议；有待覆核的协定
iT@` dEZ . ad valorem duty 从价税；按值征税
>WLPE6E ad valorem duty system 从价税制
r)(5,* v ad valorem fee 从价费
P - m_] , ad valorem tariff 从价关税
d Qut8>0& additional allowance 额外免税额
'1 <Z"InU additional amount for unexpired risk 未过期风险的额外款额
nx9PNl@?V additional assessable profit 补加应评税利润
zV h yAf additional assessment 补加评税
_ %s#Cb additional commitment 额外承担
{%jAp11y+O additional commitment vote 额外承担拨款
# @\3{;{R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wcHk]mLM additional dependent parent allowance 供养父母额外免税额
FOaA}D `] additional provision 额外拨款
gv!8' DKn additional stamp duty 附加印花税
Z0|5VLk,<{ additional tax 补加税罚款；补加税款
pP\Cwo #, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!3Dq)ebBz adjudged bankrupt 被裁定破产
o7y<Zd`Bj adjudicated bankrupt 裁定破产人
J?4{#p adjudication fee 裁定费；评定印花税额手续费；评估契据费
H7O~So*N5 adjudication of bankruptcy 裁定破产；宣告破产
=4y gbk adjudication of insolvency 裁定无力偿还债务
*MJm : adjusted actual 经调整的实数；调整后的实数
Q
G) s adjusted current assets 经调整的流动资产；调整后的流动资产
j:9M${~ adjusted figure 经调整的数字；调整后的数额
H KN|pO3v adjusted liabilities 经调整的负债；调整后的负债
%V_ XY+o adjusted loss 经调整的亏损；调整后的亏损
dQX-s=XJ 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
D{9a'0J adjusted profit 经调整的利润；调整后的利润
eg mUUuO adjusted surplus 经调整的盈余额；调整后的盈余额
zcpL[@B adjusted value 经调整的价值；调整后的价值
u#05`i:Z adjustment 调整；修订；理算〔保险〕
!_glZ*tL adjustment centre 调剂中心
Q+CJd>B adjustment lag 调整过程的时间差距；调整时差
; :e7Z^\/k adjustment mechanism 调整机制
! FcGa adjustment of loss 亏损调整
KbJ6U75|f adjustment process 调整过程；调整程序
^0,}y]5p adjustment range 调整幅度
aRd~T6I administered exchange rate 受管制汇率
6] 4~]! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6:1`lsP administration expenses 行政费用
tldT(E6
administration fee 手续费；行政费
[i.@q}c~E administration in bankruptcy 破产管理
vrn4yHoZ administration order 遗产管理令
t]c<HDCK administrator 管理人；遗产管理人
YOxgpQ:i administrator of the estate 遗产管理人
cS&KD@. admission of debt 债项承认书
O7.V>7Y9H admission of proof 接纳债权证明
UlXm4\@ advance 放贷款项；垫付款项；预支款项；预付款项
9~ p;iiKGG advance account 暂支帐目；预付款帐户
EPo)7<|> advance compensation 预付补偿金
Z bRRDXk! advance from shareholder 股东垫款
z zG =!JR advance pending reimbursement 预支以待日后付还
;R$G.5h advanced economy 先进经济体系
A#>wbHjWF advancement 预付；预付财产
5- dt0I@< advances warrant 垫款令
g&RpE41x advancing 贷出
"2e3 <:$ adverse balance 逆差
l;$F[/3a adverse exchange 逆汇
"$BkO[IS advertisement addressed to shareholders 在报章刊登的致股东通告
}gSoBu advice for collection 托收通知书
*oO%+6nL advice of drawing 提款通知书；汇票通知书
t Cuvb advice of payment 付款通知
iGW(2.Z Advisory Committee [Securities and Futures Commission]
g
pciv 谘询委员会〔证券及期货事务监察委员会〕
g$(Y\`zw Advisory Committee on Diversification 经济多元化谘询委员会
y"?`MzcJ0 affidavit 誓章；遗产申报誓章
(>`_N%_ affidavit of no receipt 述明无收款的誓章
4^(x)r
&(? affiliate 联号；联营公司；附属公司
e9acI>^ w affiliated company 附属公司；联号；联营公司
32GI+NN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s>9I#_4] affordability 负担能力
Vjs2Ye nx African Development Bank [AfDB] 非洲开发银行
%<i sdvF after-acquired property 事后取得的财产
b:1B
> after-hours dealing 市后交易
5n PvEN/ after-tax profit 税后盈利；税后利润；税后溢利
O:]']' / agency agreement 代理协议
1N/4 W6 agency expenses 代理机构的开支
<Qq
{&,Le agency fee 代理费
TtJX(N~ Agency Law 《代理法》
He_ O+[sc agent 代理人；承销人
H UJqB0D
? agent of company 公司代理人
"jZ Z>\ agent's fee 代理人费；经纪费
a-5UG#o aggregate 总计；总数；总体数字
#y\O+\4e aggregate amount 总款额；总额
&Vj @){ aggregate assets and liabilities 总体资产与负债
$.,PteYK aggregate at constant price 按固定价格计算的总体数字
j;$f[@0o aggregate demand 总需求
bbL\ xq^ aggregate gross position 总持仓量
l@L k+-[D aggregate limit 总限额
+m_ .?V6 aggregate of salaries tax 合计薪俸税
V .K jcy aggregate performance 总体表现；总体业绩
a$W
O} g? aggregate supply 总体供应
AFt- V aggregate surplus 总盈余
V``|<`!gd aggregate total 整体总额
R6~6b&-8 aggregate value 总值；合计价值
tbQY&TO1 aggregated basis 合计基准
5{ ap aggregated net chargeable income 合计应课税入息实额
S iNgV\('U aggregation 合并计算；合计；总和
& zn|), aggregation of incomes of husband and wife 夫妇入息合并计算
h]zok}$ aggregation of property 财产的总和
~XUU rg; agio 差价；贴水
rEr=Mi2 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》
%
:G78. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ehy(;n)\ 《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》
TF%n1H-sF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c((3 B 《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》
(JU8F-/9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(4Db%Iw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
za>%hZf\ agreement for a settlement 授产协议
P, x" ![6 agreement for assignment 转让协议
|E13W agreement for sale 售卖协议；买卖协议
k(f),_ agreement for sale and purchase 买卖协议
1P]J3o agreement for the payment of interest 支付利息协议
HSud$(w agreement for the repayment of money 还款协议
/{R
^J# agreement of reinsurance 再保险协议
fMw F|; Agricultural Bank of China 中国农业银行
qJ" (:~ air passenger departure tax 飞机乘客离境税
.J.}}"+U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:7@[=n airport tax 机场税
8hV]t'/; alcohol duty 酒精税
uVY n,DB` alienation 让与；让渡；转让
: b9#e g alimony 生活费；赡养费
<B%wq>4S All Ordinaries Index [AOI] 所有普通股指数
b'( AVA all risks 全险；综合险
Ioe.[&o6B All Sales Record for Stock Market 《股票市场成交报告》
]xf89[ ;0 Allied Capital Resources Limited 新联财务有限公司
\m`IgP* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ErN[maix# allocation letter 拨款信件
'
!huU allocation of fund 分配款项；预留款项
hLfWDf*T| allocation of profit 利润分配；溢利分配
2 allocation warrant 拨款令
I/'>MDB! allotment 分配；配股
!fs ~ > allotment notice 股份配售通知；配股通知
mq{Z
Q' allotment of shares 股份分配
$7X;FmlG& allowable 可获宽免；免税的
E[hSL#0 allowable business loss 可扣除的营业亏损
/A5=L<T6F allowable expenses 可扣税的支出
czw:xG!& allowance 免税额；津贴；备抵；准备金
(,"%fc7<i allowance for debts 债项的免税额
Q3=X#FQ allowance for depreciation by wear and tear 耗损折旧免税额
D ~inR3(} allowance for funeral expenses 殡殓费的免税额
~N /%R>(v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Sh;`<Ggi~ allowance for repairs and outgoings 修葺及支出方面的免税额
%X\J %Fj allowance to debtor 给债务人的津贴
QM!UMqdj alteration of capital 资本更改
yS)k"XNb alternate trustee 候补受托人
B^19![v3T amalgamation 合并
Zn1((J7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H#F"n"~$ ambit of charges 征税范围；收费范围
W}F~vx. amended valuation 经修订的估值
wz+mFf American Commodities Exchange 美国商品交易所
:WH{wm| American Express Bank Limited 美国运通银行
H F*~bL American Stock Exchange 美国证券交易所
)fXxkOd amortization 摊销
5hqXMs amount due from banks 存放银行同业的款项
ko.% @Y(= amount due from banks abroad 存放海外银行同业的款项
z:UkMn[ amount due from holding companies 控股公司欠款
0gyvRM@ x[ amount due from local banks 存放本港银行同业的款项
D}%VZA}]. amount due to banks 银行同业的存款
FoIK, MdJ amount due to banks abroad 海外银行同业的存款
=}ZY`O*/ amount due to holding companies 控股公司存款
Z=hn }QY.( amount due to local banks 本港银行同业的存款
ZS l K amount due to outport banks 外埠银行同业的存款
?:q"qwt$F amount for note issue 发行纸币的款额
0r@L A|P amount of bond 担保契据的款额
3 {H!B&sb amount of consideration 代价款额
jHMP"(] amount of contribution 供款数额
y;0Zk~R$ amount of indebtedness 负债款额
daY0;,> amount of principal of the loan 贷款本金额
M|y!,/' amount of rates chargeable 应征差饷数额
G>Bgw># _ amount of share capital 股本额
/ /G&= i$ amount of sums assured 承保款额
* *A JFc amount of variation 变动幅度
vU/ sQt8 amount of vote 拨款数额
qHrIs-NR amount payable 应付款额
5m;pHgkb amount receivable 应收款额
J bim a> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m:EYOe,w analysis 分析
")boY/ P/w ancillary risk 附属风险
q89yW)XG annual account 周年帐目；周年帐目报表；年度决算；年结
+=`w annual accounting date 年结日期
{3Gj
rE annual allowance 每年免税额；年积金；年度津贴；年津
*~`oA~-Q annual balance 年度余额
\#h=pz+jb annual disposable income 每年可动用收入
Jx 3a7CpX annual estimates 周年预算
7DW-brd
annual fee 年费
fk#Ggp< annual general meeting 周年大会
4P 2p|Gc3 annual growth rate 年增率；每年增长率
),<h6$ annual long-term supplement 长期个案每年补助金
nP=/XiCj annual pensionable emolument 可供计算退休金的年薪
a$"Z \F:x annual report 年报
Pi&\GMzd Annual Report on the Consumer Price Index 《消费物价指数年报》
/|Gz<nSc annual return 周年报表；周年申报表；每年报税表格
&=8ZGjR< } Annual Return Rules 《周年报表规则》
$
z+
=lF annual review of consumer prices 每年消费物价回顾
Z\-Gr
2k annual roll-forward basis 逐年延展方式
DL_M#c`< annual salary 年薪
hHt.N o annual statement 年度报表；年度决算表
;r;>4+zn\ 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
L8;`*H annuitant 年金受益人
]~WIGl"g annuity 年金
8BIPEY -I? annuity contract 年金合约
Xp^>SSt:4 annuity on human life 人寿年金
B]D51R\}VE antecedent debt 先前的债项
X bV?= ante-dated cheque 倒填日期支票
-r_ Pp} s anticipated expenditure 预期开支
XF4NR s anticipated net profit 预期纯利
RvW>kATb_F anticipated revenue 预期收入
OUH d@up@n anti-inflation measure 反通货膨胀措施
Qe<c@i" anti-inflationary stance 反通货膨胀立场
QD[l 6 apparent deficit 表面赤字
^w
RD | apparent financial solvency 表面偿债能力
P.|g4EdND apparent partner 表面合伙人
~fA H6FdZ\ application for personal assessment 个人入息课税申请书
iow8H' F application of fund 资金应用
=66, $~g{ application to release as liquidator and to destruct the books of accounts and documents
w68VOymD/ 申请免除清盘人职务及毁灭帐簿与文件
I>3G"[t appointed actuary 委任精算师
RML'C:1 appointed auditor 委任核数师；委任审计师
Zfr?(y+3 appointed trustee 委任的受托人
*
8D(Lp1 appointer 委任人
v C R\lR+ apportioned pro rata 按比例分摊
TwE&5F* apportionment 分配；分摊
nYY' hjZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MU_
>+Wnf apportionment formula 分摊方程式
b~G|Bhx a apportionment of estate duty 遗产税的分摊
RK]."m0c~# appraisal 估价；评估
'$OLU[(Y appreciable growth 可观增长
TLzcQ | appreciable impact 显着影响
RA62Z&W3 appreciable increase 可观增长
XG6UV(' appreciation 增值；升值
)\0c2_w> appreciation against other currencies 相对其他货币升值
Z Q9's appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)&elr,b /y appreciation tax 增值税
f1VA61z{) appropriation 拨款；拨用；拨付
20uR? /|@ appropriation account 拨款帐目
=7("xz % Appropriation Bill 拨款法案
@}N;C ..Y$ appropriation-in-aid system 补助拨款办法
hmd, g>J:< approved assets 核准资产
T\HP5& approved basket stock 认可一篮子证券
X"G3lG approved budget 核准预算
y+[wlo&WC approved charitable donation 认可慈善捐款
Yc'7F7.<6 approved charitable institution 认可慈善机构
[2 6([H approved currency 核准货币；认可货币
YI?y_S approved estimates 核准预算
Y6 @A@VJ approved estimates of expenditure 核准开支预算
].w$b)G approved overseas insurer 核准海外保险人
}oTac approved overseas trust company 核准海外信托公司
e.g$|C^$m approved pooled investment fund 核准汇集投资基金
(3G] - approved provident fund scheme 认可公积金计划
k@R)_,2HH approved provision 核准拨款
80M4~'3 approved redeemable share 核准可赎回股份
KK*"s^ L approved regional stock 认可地区性证券
w4+bzdZ approved retirement scheme 认可退休金计划
?3i-wpzMp approved subordinated loan 核准附属贷款
Q Pa&kl arbitrage 套戥；套汇；套利
sXSZ#@u,WN arbitrageur 套戥者；套汇者
pKSVT arbitrary amount 临时款项
ZjJEjw arrangement 措施；安排；协定
T+/Gz' arrears 欠款
,
v6[#NU_Z arrears of pay 欠付薪酬
ex2*oqAdX arrears of revenue 逾期未收税款；逾期未收的帐项
Ih95&HsdC articles of association 组织章程；组织细则；组织章程细则
c~Hq.K$d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LNU9M> ascertainment of profit 确定利润
=l3* { ?G "Asia Clear" “亚洲结算系统”
Zt[1RMO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@le2 3+q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R=M${u<t Asian Development Fund [ADF] 亚洲发展基金
{ Z|.-~W Asian dollar bond 亚洲美元债券
s.I=H^ T Asian dollar market 亚洲美元市场
f;% 4O' Asian dollar rate 亚洲美元利率
\G*vY#] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(sn|`k3I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7[V'3 asked price 沽盘；喊价；索价；卖方报价
Z)(C7,Xu assessable income 应评税入息
/T*]RO4%>] assessable loss 应评税亏损
*Mqg_} 0Y assessable profit 应评税利润
FyQ^@@ assessable value 应评税值
)P.|Xk:r assessed profit 估定利润
lBTgI"n=eK assessed value 经评估价值
D058=}^HE assessment 评税；评定；估价；评税单
B: uW(E
assessment number 评税编号；估价编号
'gE_xn7j assessment of additional tax 补加税评税
G"; yqG assessment of performance 业绩评估；实绩评价
zi y~~J Assessor 评税主任
zn3i2MWS asset price bubbles 资产价格泡沫
[w~1e)D asset-backed securities 具资产保证的证券
e :.Xs assets accretion 资产增值
_W*3FH assets and liabilities 资产与负债
,[^P assets betterment statement 资产递增表；资产改进表
Wm .SLr,o0 assets lending 实物放款；有抵押贷款
rq6(^I assets of the company passing on the death 死者去世时转移的公司资产
p2 y
h assets pledged as security for liabilities 用作负债抵押的资产
gzHjD-g-< assets portfolio 资产投资组合
s\Cl3 assets price 资产价格
Ph.$]yQCc] assets quality 资产质素
}EO n=* assets realization 资产变现
+;z4.C{gM assets refinancing arrangement 资产再集资安排
4aZsz,= assets securitization 资产证券化
e}}xZ%$4| assets situated outside Hong Kong 在香港以外地方的资产
n|L.d BAs] assets stripping 削减资产；拆卖资产
obX|8hTL% assets value 资产值
_&JlE$u a7 assignee 承让人
Ty]CdyL$ assignment 转让；转让书；转让契
5NeEDY 2%# assignment of interest 权益转让
'F[Q E9]* assignment of letters patent and trade mark 专利证书及商标转让
AC (}cMM+ assignment of property 物业转让；物业转让书
s6). ?oE assignment right 转让权
\"P lM!0du assignor 转让人
;mo}$^49* associate 有联系的人；有关连人士；相联者；合伙人；联系人
L1"X` Pz[} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P5vM y'1X associate member 附属会员
Ef$x um{ associated body corporate 相联法人团体
-acW[$t associated company 相联公司；联属公司
Jb {m associated corporation 相联法团
z/rN+ , Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#!y|cP~;I 公认会计师公会〔英国〕
P67r+P, Association of Futures Exchange Brokers 香港期货经纪协会
!Nl"y'B| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v?h#Ym3e< association of underwriters 承保人组织
&2#x(v assumption of control 接管
K22W=B)Ln assurance 担保；保险；转易；转易书
NCSb`SC: assurance of interest 权益的转易
/tP"r}l at 19XX price 按一九ＸＸ年价格计算
!OWV* v2 at a discount 按赔价计算；按贴水价格计算；打折扣
4y21v|(9 at a premium 按溢价计算；按升水价格计算
D@4h QC\ at call 通知付款；按通知
A" z') at constant market price 按固定市价计算
T?7 ZF+yo6 at constant price 按固定价格计算
OjeM#s#N! at cost 按成本计算
JYKA@s ZHe at current market price 按当时市价计算；按现时市价计算
[>?B`1;@ at current price 按当时价格计算；按现时价格计算
KY"W{D9ib at factor cost 按要素成本计算；按生产要素成本计算
I%*o7 " at money-of-the-day price 按付款当日价格计算
+5);" 71 at or better 按指定或较佳价位〔买卖指令〕
;Cyt2]F at par 按面值计算；平价
w>VM-- at sight 见票即付
-oe&1RrdVg at the close 按收市盘
D@d/O at the opening 按开市盘
ycCEXu2F attestation 见证；见证条款
Te!q(;L`4 at-the-money option 平价期权
Z^`>;n2 attorney 受权人；受托代表人
G*Z4~-E4* attornment 新拥有人承认书
Dw6Q2Gnv attributable profit 可归属利润
|yN7#O-D attributable share value 可归属股份价值
le|e 4f*+ Auckland Stock Exchange 奥克兰证券交易所
}QG6KJh_% auction 拍卖
HHoh//(\ auctioneer 拍卖商
Z: 9" 7^+ audit 审计；核数
WRFzb0;01 Audit Commission 审计署
W/{HZ< :. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7=mU["raz` 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〕
@ou g^]a audit review 帐目审查
HK5\i@G+< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P* R`3Y, audited account 审计帐目；经审计的帐目
\\x``* audited annual account 经审计的周年帐目
+~ 02j1Jx audited balance sheet 经审计的资产负债表
01#a auditor 核数师；核数主任；审计师
= ?T'@C auditor's certificate 核数师证明书；审计师证明书
@;d(>_n auditor's report 核数师报告；审计师报告
aLuxCobV Aussie bond 澳元债券
ae E9dV~ austerity budget 紧缩预算
T3)/?f?| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^^)D!I"cA, Australia All Ordinaries Index 澳洲所有普通股票指数
A^
t[PKM" Australian Dollar [AUD] 澳元
Kv!CL9^LX7 Australian Options Market 澳大利亚期权市场
)MW.Y Australian Securities Commission 澳洲证券事务监察委员会
o XV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~n|*-r ca Australian Stock Exchange 澳大利亚证券交易所
SH5GW3\h Austrian Schilling [ATS] 奥地利先令
xC!, v 0& authentication 认证；鉴证
3 @s|tm1 authority to purchase 委托购买证；委购书
q}tLOVu1 authorization 认可；核准；授权；授权书
xQ7>u -^ authorization by direction 指示授权
. v0 .wG authorization by instruction 指令授权
RP z0WP authorization by warrant 令状授权
SgFyv<6>: authorization of unit trust 单位信托的认可
Y-@K@Zu]? authorized agent 指定代理人
B]InOlc47 authorized capital 法定资本
&FI PEe #n authorized clerk 出市员
4wMKl6 mL authorized dealer 认可交易商
S#_i<u$$ authorized financial institution 认可财务机构
qS|bp C0x authorized fund 认可基金
TQ.d|{B[ authorized fund house 获授权的基金公司；认可基金公司
"+r8izB authorized institution 认可机构
7oh6G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]6W#P7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b 9F=}.4 authorized insurer 获授权保险人；获认可承保人
.z7F58 authorized investment 特准投资项目
>j_,3{eJ authorized person 获授权人
TR5"K{WDx authorized representative 获授权代表
:_i1)4[! authorized share capital 法定股本
GmPNzHDb automated quotation system 自动报价系统
+KrV !Taf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rM< c;iQ 自动交易系统〔香港期货交易所有限公司〕
S;a{wY F6v automatic adjustment mechanism 自动调整机制
\O^b |0zc automatic adjustment system 自动调整系统
I /_`/mQ Automatic Clearing House 自动票据交换所
-? &wD["y automatic exchange rates accumulation system 自动化汇率累集系统
UP 75}h9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZVR0Kzu?Ra automatic teller machine [ATM] 自动柜员机
W$v5o9\Px autopay 自动转帐
uRh`q nL available assets 可用资产
0^5SL/2 available fiscal reserve 现存财政储备
`\(Fax available profit 可用利润
{(Drw~/@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[>oq~[e)? average 平均；平均数；海损
89U<9j average basic salary 平均基本薪金
P+wV.pF| average consumer expenditure 平均消费开支；一般消费开支
Wb68" )$ average cost 平均成本
yfnqu4Cn average cost of land production 增辟土地平均成本
uK="#1z cC average daily turnover 平均每日成交额
+kd88Fx average daily wage rate 平均每日工资率
e$4 5 OL average expenditure pattern 平均开支模式
959&I0=g" average growth rate 平均增长率
J} hi)k average net fixed assets 固定资产平均净值
S `5^H~ average of relatives 相对价格平均数
+D * b!5[ average price 平均价格
b-@6w(j average propensity to consume 平均消费倾向；一般消费倾向
T8JM4F average propensity to save 平均储蓄倾向；一般储蓄倾向
pe Y( 4# average rate 平均率
W 0K&mBu average revenue 平均收入；平均收益
SVpvx`&kT average stock 平均库存；平均存货
6cb;iA average yearly rent 平均年租
U z>5!_ avoidance of double taxation 避免双重课税
5Q^
L"&0 avoidance of tax 避税
