A:
c-(RjQ~M5 A share Ａ股；甲类股份
'g)f5n a[ abatement of tax 减税；减扣免税额
K~,!IU_QG ABN AMRO Bank N.V. 荷兰银行
J< "K`|F above-the-line expenditure 线上项目支出；经常预算支出
5>.ATfAsV above-the-line receipt 线上项目收入；经常预算收入
Ie /_gz^ ABSA Asia Limited 南非联合亚洲有限公司
gfj_] absolute change 绝对数值变更
CLzF84@W= absolute expenditure 实际开支
hS8M|_ absolute guideline figure 绝对准则数字
T&d Njx absolute interest 绝对权益
EQ,`6UT> absolute order of discharge 绝对破产解除令
_>\33V-?b absolute profit margin 绝对利润幅度
ElUFne= absolute value 实值；绝对值
qsW&kW~ absolutely vested interest 绝对既得权益
@I? ,!3`jS absorbed cost 已吸收成本；已分摊成本
'1LN) Yw absorption 吸收；分摊；合并
wg% Z absorption rate 吸收率；摊配率；分摊率
^UJIDg7zS ACB Finance Limited 亚洲商业财务有限公司
xOKJO l acceptable form of reciprocity 合理的互惠条件
Z9$pY=8^? acceptable rate 适当利率；适当汇率
DdI%TU K, acceptance agreement 承兑协议
W9Azp8)p] acceptance for honour 参加承兑
lf >d{zd5 acceptor 承兑人；接受人；受票人
9e
K~g0m acceptor for honour 参加承兑人
>^Wpc accident insurance 意外保险
>W] Wc4 \ Accident Insurance Association of Hong Kong 香港意外保险公会
F\xIV Y accident insurance scheme 意外保险计划
S1Y ,5,} accident year basis 意外年度基准
H 4 ELIF#@ accommodation 通融；贷款
fYy w2" accommodation bill 通融票据；空头票据
pJ}U'*Z2 accommodation party 汇票代发人
l+F29_o# account balance 帐户余额；帐户结余
yZ,pH1 account book 帐簿
S8dfe~ |7: account collected in advance 预收款项
/B?wn=][ account current book 往来帐簿
aC2Vz9e account of after-acquired property 事后取得的财产报告
01 -rBto$ account of defaulter 拖欠帐目
4)tY6ds)r| account payable 应付帐款
aUZ?Ue9l>2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
a5/, O4Q account receivable 应收帐款
fVgK6?<8^ account receivable report 应收帐款报表
}Y.YJXum account statement 结单；帐单；会计财务报表
T90O.] S account title 帐户名称；会计科目
*W\ 3cS accountant's report 会计师报告
qfl!>
Accountant's Report Rules 会计师报告规则
KJoa^e; ~ accounting and auditing procedure 会计与审计程序；会计与核数程序
hbJy<e1W Accounting Arrangements 《会计安排》
=t-Ud^3 accounting basis 会计基础
!9
kN L accounting by Official Receiver 破产管理署署长呈交的帐目
|OF3O,5z Accounting Circular 《会计通告》
vw!7f|Pg ~ accounting class 会计类别
"KK}} $> accounting date 记帐日期；会计结算日期
,H"}Rw accounting for money 款项核算
1q!k#Cliu Accounting Officer 会计主任
1$03:ve1 accounting period 会计报告期；会计期
J' P:SC1 accounting policy 会计政策；会计方针
k
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eK1l~W% accounting principle 会计准则
Tx K
v!-1 accounting record 会计记录
\A \ accounting report 会计报告
, c`6- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{z_cczJ - Accounting Society of China 中国会计学会
/ojwO J accounting statement 会计报表
a. D cmy{ accounting system 会计制度；会计系统
W?zj^y[w accounting transaction 会计事项；帐务交易
!`=iKe&%E accounting treatment 会计处理
<}~
/. Cx accounting year 会计年度
Tdh.U {Nz accretion 增值；添加
>l)x~Bkf$j accrual 应计项目；应累算数目
33lh~+C accrual basis 应计制；权责发生制
u->[ y1JY accrual basis accounting 应计制会计；权责发生制会计
V=+|]` accrue 应累算；应计
,)xtl`fc accrued benefit 应累算利益
==?wG!v2 h accrued charges 应计费用
[DjlkA/Zg accrued cumulative preference share dividend 应累算的累积优先股股息
h\@X!Z, accrued expenses 应累算费用
3lWGa7<4Z accrued interest payable 应付利息；应计未付利息
>g!$H}\ accrued interest receivable 应收利息；应计未收利息
n]#YL4j accrued right 累算权益
!O!: =wq accruing profit 应累算的利润
kYkA^Aq accumulated fiscal reserve 累积财政储备
+1c r6a accumulated profit 累积利润；滚存溢利
GOdWc9Ta! accumulated reserve 累积储备
2( GY k accumulation of surplus income 累积收益盈余
i`l;k~rP acquired assets 既得资产
-
i2^ eZl acquisition 收购；购置；取得
h= '&^1 acquisition cost 购置成本
""
^n^$ acquisition expenses 购置费用
/7S g/d%c acquisition of 100% interest 收购全部股权
U~yPQ8jD acquisition of control 取得控制权
5g-1pzP9 acquisition of fixed assets 购置固定资产
',[A KXJ acquisition of shell “买壳”
h& 4#5{= acquisition price 收购价
ZK t {3P act of God 天灾
B]yO acting partner 执事合伙人
-V2`[k active market 买卖活跃的市场；交投畅旺的市场；旺市
.{t5_,P active partner 积极参与的合伙人
\\ R<HuTY active trading 交投活跃
{f4jE#a>v actual circulation 实际流通
_X?_|!;J actual cost 实际成本
[^a7l$fmi actual expenditure 实际开支；实际支出
#B?lU"f8q^ actual income 实际入息；实际收入；实际收益
Adiw@q1 & actual market 现货市场
|qQ6>IZ actual price 现货价；实际价格
C3=0 st$ actual profit 实际利润
Dj=$Q44 actual quotation 实盘；实际价位；实际报价
]]r ;}$ actual year basis 按实际年度计算
j-/$e, xX actuals 实货
uYlyU~M:D actuarial investigation 精算调查
m=h/A xW actuarial principle 精算原则
!sI^Lh,Y actuarial report 精算师报告
jt 6_1^ Actuarial Society of Hong Kong 香港精算学会
9wfE^E1 actuarial valuation 精算师估值
?Mo)&,__ actuary 精算师
= =pQ
V[ ad referendum agreement 暂定协议；有待覆核的协定
)g8Kicox5 ad valorem duty 从价税；按值征税
$HOe){G ad valorem duty system 从价税制
Q$p3cepsK ad valorem fee 从价费
;8MQ'# ad valorem tariff 从价关税
M*T!nwb additional allowance 额外免税额
:_HdOm additional amount for unexpired risk 未过期风险的额外款额
/z!y[ri+J additional assessable profit 补加应评税利润
J0&-UnJ additional assessment 补加评税
(g[WZB3x additional commitment 额外承担
%8 DI)n#H additional commitment vote 额外承担拨款
E Y !o#m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l2M( additional dependent parent allowance 供养父母额外免税额
u"7!EhX& additional provision 额外拨款
mBye)q$ additional stamp duty 附加印花税
WS4DzuZZ additional tax 补加税罚款；补加税款
w#BT/6W&G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
UnVa`@P^:G adjudged bankrupt 被裁定破产
7ie Ad/:_ adjudicated bankrupt 裁定破产人
Ed0}$ b adjudication fee 裁定费；评定印花税额手续费；评估契据费
& %(Dd adjudication of bankruptcy 裁定破产；宣告破产
kene'
aDm adjudication of insolvency 裁定无力偿还债务
)j}#6r adjusted actual 经调整的实数；调整后的实数
'.%Omc
adjusted current assets 经调整的流动资产；调整后的流动资产
@6!Myez' adjusted figure 经调整的数字；调整后的数额
< ir]bQT adjusted liabilities 经调整的负债；调整后的负债
^(T~ Q p adjusted loss 经调整的亏损；调整后的亏损
:>ca).cjac 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
S~m8j |3K adjusted profit 经调整的利润；调整后的利润
FD%OG6db]; adjusted surplus 经调整的盈余额；调整后的盈余额
'bH~KK5 adjusted value 经调整的价值；调整后的价值
8yOhKEPX adjustment 调整；修订；理算〔保险〕
TntTR"6aD adjustment centre 调剂中心
ZjY?T)WE9 adjustment lag 调整过程的时间差距；调整时差
A ^hafBa adjustment mechanism 调整机制
u!+;Iy7 adjustment of loss 亏损调整
o)b-fAd@$ adjustment process 调整过程；调整程序
`l70i2xcj adjustment range 调整幅度
V#Y"0l+~ administered exchange rate 受管制汇率
@|w/`!}9q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x@)cj administration expenses 行政费用
M.qv'zV`xG administration fee 手续费；行政费
1n6%EC| X administration in bankruptcy 破产管理
Z{
9Io/ administration order 遗产管理令
($UUgjv F administrator 管理人；遗产管理人
>^,?0HP administrator of the estate 遗产管理人
"Il) _Ui admission of debt 债项承认书
i;qij[W. z admission of proof 接纳债权证明
u+6L>7t88I advance 放贷款项；垫付款项；预支款项；预付款项
D^s#pOZS advance account 暂支帐目；预付款帐户
&>Z;>6J, advance compensation 预付补偿金
[\fwnS_1 advance from shareholder 股东垫款
va VV 1 advance pending reimbursement 预支以待日后付还
g%ys| advanced economy 先进经济体系
~-sG& u> advancement 预付；预付财产
e*I92 advances warrant 垫款令
j-i>Jd7 advancing 贷出
6h&t% T adverse balance 逆差
\v{HjqVkC adverse exchange 逆汇
QAl 4w)F advertisement addressed to shareholders 在报章刊登的致股东通告
}2c&ARQ.m> advice for collection 托收通知书
mL#$8wUdt{ advice of drawing 提款通知书；汇票通知书
/c!^(5K
fT advice of payment 付款通知
<dXeP/1w` Advisory Committee [Securities and Futures Commission]
I+3=|Ve f 谘询委员会〔证券及期货事务监察委员会〕
fX\y/C Advisory Committee on Diversification 经济多元化谘询委员会
qv:DpK affidavit 誓章；遗产申报誓章
o7PS1qcya< affidavit of no receipt 述明无收款的誓章
j}J=ZLr/V" affiliate 联号；联营公司；附属公司
2zv:j7 affiliated company 附属公司；联号；联营公司
|h/{ qpsu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K0I.3| 6C affordability 负担能力
>s.y1Vg~C African Development Bank [AfDB] 非洲开发银行
Ne3YhCC > after-acquired property 事后取得的财产
tK# /S+l after-hours dealing 市后交易
'4M; ;sKW after-tax profit 税后盈利；税后利润；税后溢利
WD kE
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i>-#QKqJ agency expenses 代理机构的开支
&b%2Jx[+ agency fee 代理费
#tw_`yh Agency Law 《代理法》
bl10kI:F agent 代理人；承销人
?y "M># agent of company 公司代理人
p*1 B *R agent's fee 代理人费；经纪费
R S>qP;V*- aggregate 总计；总数；总体数字
4OAR ["f aggregate amount 总款额；总额
O^ &m aggregate assets and liabilities 总体资产与负债
3-Xd9ou aggregate at constant price 按固定价格计算的总体数字
BT3yrq9 aggregate demand 总需求
nLANW Qk9 aggregate gross position 总持仓量
w|0:0Rc~u aggregate limit 总限额
/Q89 y[ aggregate of salaries tax 合计薪俸税
Q TN24 q4 aggregate performance 总体表现；总体业绩
#_IuB) qy aggregate supply 总体供应
{ +Wknm% aggregate surplus 总盈余
OP=-fX|*Q aggregate total 整体总额
i ;Kax4k aggregate value 总值；合计价值
'9Q#%E!* aggregated basis 合计基准
rmWs o b aggregated net chargeable income 合计应课税入息实额
])?h ~
aggregation 合并计算；合计；总和
w~=xO_% aggregation of incomes of husband and wife 夫妇入息合并计算
#IDLfQ5g aggregation of property 财产的总和
,S`F xJcE agio 差价；贴水
AG;KXL[V 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》
eZhF<<Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B:cQsaty 《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》
H,7!"!?@N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(_3'nF g 《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》
wQ9@
l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P)Oe?z;G? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B"5x s agreement for a settlement 授产协议
QOPh3+.5 agreement for assignment 转让协议
SL+n y(y agreement for sale 售卖协议；买卖协议
p"H /N_b4 agreement for sale and purchase 买卖协议
<7L-25 = agreement for the payment of interest 支付利息协议
* .D{d0A agreement for the repayment of money 还款协议
Z TB6m` agreement of reinsurance 再保险协议
0 xvSi9 Agricultural Bank of China 中国农业银行
bJ6 H6D> air passenger departure tax 飞机乘客离境税
z/p^C~|} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Fo~q35uB airport tax 机场税
$ S 2
/* alcohol duty 酒精税
tWaGCxaE alienation 让与；让渡；转让
7A$mZPKh alimony 生活费；赡养费
O@ dK^o All Ordinaries Index [AOI] 所有普通股指数
-Edi"B4K all risks 全险；综合险
F|oyrG All Sales Record for Stock Market 《股票市场成交报告》
[
`_sH\ Allied Capital Resources Limited 新联财务有限公司
w?M"`O( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*Utx 0Me allocation letter 拨款信件
2FO<Z %Y allocation of fund 分配款项；预留款项
( wxi! allocation of profit 利润分配；溢利分配
n!Y}D:6c6 allocation warrant 拨款令
xbHI 4A"Z allotment 分配；配股
X%B$*y5 allotment notice 股份配售通知；配股通知
!tx.2m*5 allotment of shares 股份分配
gv(MX
;B# allowable 可获宽免；免税的
FlrY Xau allowable business loss 可扣除的营业亏损
#e@[{s7 allowable expenses 可扣税的支出
5'w&M{ { 9 allowance 免税额；津贴；备抵；准备金
i 3$G)W allowance for debts 债项的免税额
+t
Prqv"( allowance for depreciation by wear and tear 耗损折旧免税额
m0^~VK | allowance for funeral expenses 殡殓费的免税额
C58B(Ndo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9U )9u["DH allowance for repairs and outgoings 修葺及支出方面的免税额
T@zp'6\H
allowance to debtor 给债务人的津贴
)! G 10 alteration of capital 资本更改
z?UEn#E2 alternate trustee 候补受托人
nhZ/^`Y< amalgamation 合并
PTXS8e4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/_8nZVu ambit of charges 征税范围；收费范围
m?8o\|i, amended valuation 经修订的估值
;l < amB American Commodities Exchange 美国商品交易所
*o(bB!q"c American Express Bank Limited 美国运通银行
g1l:k1\Ht American Stock Exchange 美国证券交易所
G$CSZrP. amortization 摊销
\-[ >bsg amount due from banks 存放银行同业的款项
lKqFuLHwF amount due from banks abroad 存放海外银行同业的款项
t.bM]QU!1 amount due from holding companies 控股公司欠款
?hURNlR_Q amount due from local banks 存放本港银行同业的款项
*7L1SjZw amount due to banks 银行同业的存款
G"Ey%Q2K amount due to banks abroad 海外银行同业的存款
J?4dafkw amount due to holding companies 控股公司存款
/,$V/q+ amount due to local banks 本港银行同业的存款
%* gg6 Q amount due to outport banks 外埠银行同业的存款
|'x"+x amount for note issue 发行纸币的款额
muFWFq&yP amount of bond 担保契据的款额
iHQ$L# 7 amount of consideration 代价款额
}%42Ty amount of contribution 供款数额
*#?9@0b@ amount of indebtedness 负债款额
EW `WFBjj amount of principal of the loan 贷款本金额
-0NkAQ rg amount of rates chargeable 应征差饷数额
)?LZg<< amount of share capital 股本额
>dwWqcP amount of sums assured 承保款额
Lso%1M amount of variation 变动幅度
mW,b#'hy amount of vote 拨款数额
A q>?G+ amount payable 应付款额
'bg'^PN>z amount receivable 应收款额
C?<-`$0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y T&#k 1 analysis 分析
z 61F q ancillary risk 附属风险
e9QjRx annual account 周年帐目；周年帐目报表；年度决算；年结
{QOy'
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A#i[Us| annual allowance 每年免税额；年积金；年度津贴；年津
#2Iw%H 2q& annual balance 年度余额
yi (IIW annual disposable income 每年可动用收入
EEx:Xk%5hX annual estimates 周年预算
z tp2j%' annual fee 年费
@s, kx.S annual general meeting 周年大会
''z]o#=^9 annual growth rate 年增率；每年增长率
;!3: 3; annual long-term supplement 长期个案每年补助金
/paZJ}Pr. annual pensionable emolument 可供计算退休金的年薪
)%8s t' annual report 年报
.O&YdUo Annual Report on the Consumer Price Index 《消费物价指数年报》
|fgh
ryI, annual return 周年报表；周年申报表；每年报税表格
#hXvGon$? Annual Return Rules 《周年报表规则》
+u&3pK>f annual review of consumer prices 每年消费物价回顾
t/3qD7L annual roll-forward basis 逐年延展方式
0&tr3!h\ annual salary 年薪
-<" ;|v4 annual statement 年度报表；年度决算表
OcC|7s" , 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
@zLyG#kHY annuitant 年金受益人
(rBYE[@, annuity 年金
E9 @Sc>e annuity contract 年金合约
f9d{{u annuity on human life 人寿年金
I"Ko sSs antecedent debt 先前的债项
^E+fmY2a ante-dated cheque 倒填日期支票
Q j|tD+< anticipated expenditure 预期开支
<;1M!. )5 anticipated net profit 预期纯利
{ qCFd anticipated revenue 预期收入
t2m7Yh5B anti-inflation measure 反通货膨胀措施
.>1Y-NM anti-inflationary stance 反通货膨胀立场
q [+KQ, apparent deficit 表面赤字
.5 {< bY apparent financial solvency 表面偿债能力
| U $ "GI apparent partner 表面合伙人
zp zxCzU application for personal assessment 个人入息课税申请书
BV}sN{ application of fund 资金应用
EDF0q i application to release as liquidator and to destruct the books of accounts and documents
.%M80X{5~ 申请免除清盘人职务及毁灭帐簿与文件
<l eE.hhf. appointed actuary 委任精算师
;Qc^xIPy appointed auditor 委任核数师；委任审计师
_E/ appointed trustee 委任的受托人
"2 :zWh7| appointer 委任人
yOk{l $+ apportioned pro rata 按比例分摊
Jq8v69fyQ apportionment 分配；分摊
8{6`?qst@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f*p=j(sF apportionment formula 分摊方程式
<B @z>V apportionment of estate duty 遗产税的分摊
PO:sF]5 appraisal 估价；评估
$gL ^\(_3H appreciable growth 可观增长
w`dS c@ : appreciable impact 显着影响
7>AM zNj appreciable increase 可观增长
<$K7f appreciation 增值；升值
f=8{cK0j appreciation against other currencies 相对其他货币升值
4VC8#x1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q_"w,28 appreciation tax 增值税
b"OH Xu appropriation 拨款；拨用；拨付
?t/\ ID appropriation account 拨款帐目
ln6=XD u Appropriation Bill 拨款法案
"QBl
"<<s appropriation-in-aid system 补助拨款办法
p
)WRsJ8 approved assets 核准资产
J90
)v7 approved basket stock 认可一篮子证券
##Qy6Dc approved budget 核准预算
4Bt)t#0 approved charitable donation 认可慈善捐款
T!^v^m@>y approved charitable institution 认可慈善机构
E #!.;AQ approved currency 核准货币；认可货币
&(|Ot`el]v approved estimates 核准预算
]c6h'} approved estimates of expenditure 核准开支预算
10N0?K" approved overseas insurer 核准海外保险人
^a1k"|E?f approved overseas trust company 核准海外信托公司
[Ov/&jD" approved pooled investment fund 核准汇集投资基金
a O
b p" approved provident fund scheme 认可公积金计划
g*w}m>O approved provision 核准拨款
J Lg/fB3% approved redeemable share 核准可赎回股份
'rVB2
`z- approved regional stock 认可地区性证券
Id8e%) approved retirement scheme 认可退休金计划
DwWm(8&6;} approved subordinated loan 核准附属贷款
*V[I&dKq arbitrage 套戥；套汇；套利
z>'vS+axV arbitrageur 套戥者；套汇者
=CjWPZShV arbitrary amount 临时款项
DV)NY! arrangement 措施；安排；协定
8~BLTZ arrears 欠款
|A+,M"F? arrears of pay 欠付薪酬
J- 5kvQi8 arrears of revenue 逾期未收税款；逾期未收的帐项
yDj'')LOQg articles of association 组织章程；组织细则；组织章程细则
Kp;a(D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SQMt R2 ascertainment of profit 确定利润
a=6@} l1< "Asia Clear" “亚洲结算系统”
`f <w+u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`L!L=.}4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:z%Zur+n c Asian Development Fund [ADF] 亚洲发展基金
$ P2*qpqy Asian dollar bond 亚洲美元债券
tC.etoh Asian dollar market 亚洲美元市场
NiRb:F- Asian dollar rate 亚洲美元利率
vTL/% SJ8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`_BmVms Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
BbPRPkV asked price 沽盘；喊价；索价；卖方报价
[ e{D assessable income 应评税入息
JEP9!y9y assessable loss 应评税亏损
RPjw12Ly assessable profit 应评税利润
{xICR ~,* assessable value 应评税值
l j+p }dt assessed profit 估定利润
t%@u)b p assessed value 经评估价值
Zb'a+8[ assessment 评税；评定；估价；评税单
TKVS%// assessment number 评税编号；估价编号
aEun *V^, assessment of additional tax 补加税评税
.
K_Jg$3 assessment of performance 业绩评估；实绩评价
1{1mL-I; Assessor 评税主任
~&"'>C# asset price bubbles 资产价格泡沫
H wz$zF+R asset-backed securities 具资产保证的证券
bkrl>Im<n assets accretion 资产增值
.
+,{|){c assets and liabilities 资产与负债
CdtCxy5 assets betterment statement 资产递增表；资产改进表
+6^hp-G7 assets lending 实物放款；有抵押贷款
6 B7 F assets of the company passing on the death 死者去世时转移的公司资产
mXyg\5 assets pledged as security for liabilities 用作负债抵押的资产
q%,y66pFr assets portfolio 资产投资组合
!Y/S 2J assets price 资产价格
]3 Jb$Q@ assets quality 资产质素
C^:{y assets realization 资产变现
~4xn ^.w assets refinancing arrangement 资产再集资安排
ID<[=es6 assets securitization 资产证券化
KTeR;6oZn" assets situated outside Hong Kong 在香港以外地方的资产
k`s_31< assets stripping 削减资产；拆卖资产
0n ={Mb assets value 资产值
90ov[|MkM assignee 承让人
r"t,/@`n assignment 转让；转让书；转让契
bw! *=< assignment of interest 权益转让
`(6cRT`Wp assignment of letters patent and trade mark 专利证书及商标转让
h8;H<Y;yQ assignment of property 物业转让；物业转让书
7|o}m}yVx assignment right 转让权
*?>52 -&b assignor 转让人
ih |&q associate 有联系的人；有关连人士；相联者；合伙人；联系人
,vBB". LY' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zz8NBO associate member 附属会员
z(#dL>d$' associated body corporate 相联法人团体
n;~'W*Ln0 associated company 相联公司；联属公司
Qo*OC 9E` associated corporation 相联法团
s{42_O?,c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n B/`~_9 公认会计师公会〔英国〕
o> &-B.zq Association of Futures Exchange Brokers 香港期货经纪协会
+6n\5+5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i P1yy5T association of underwriters 承保人组织
H29vuGQjq assumption of control 接管
k7(lwEgNG assurance 担保；保险；转易；转易书
w{4#Q[ assurance of interest 权益的转易
i RM ?_| at 19XX price 按一九ＸＸ年价格计算
&v feBth at a discount 按赔价计算；按贴水价格计算；打折扣
G+\&8fi0 at a premium 按溢价计算；按升水价格计算
i?|u$[^=+ at call 通知付款；按通知
kovJ 9 at constant market price 按固定市价计算
.&h|r>*|J at constant price 按固定价格计算
E
`V?Io at cost 按成本计算
j %':M at current market price 按当时市价计算；按现时市价计算
x1" 8K at current price 按当时价格计算；按现时价格计算
N(O* "1b at factor cost 按要素成本计算；按生产要素成本计算
jLw|F-v-l< at money-of-the-day price 按付款当日价格计算
G-#rWZ& at or better 按指定或较佳价位〔买卖指令〕
;qcOcm% at par 按面值计算；平价
Dv4 H^ at sight 见票即付
-a'D~EGB^ at the close 按收市盘
c(!pcB8 at the opening 按开市盘
6QNZ/Ox: attestation 见证；见证条款
q 2;CvoF at-the-money option 平价期权
`trcYmR=k attorney 受权人；受托代表人
6 LqF*$+$` attornment 新拥有人承认书
' ]Z%6_WF attributable profit 可归属利润
JZJb&q){ attributable share value 可归属股份价值
BHU=TK@ GR Auckland Stock Exchange 奥克兰证券交易所
};f^*KZ=0 auction 拍卖
Kp! A
ay auctioneer 拍卖商
]H<}6}Gd audit 审计；核数
V |/N-3M Audit Commission 审计署
x Vw1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
OU*skc> 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〕
0%yPuY> audit review 帐目审查
mILCC} Kt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f? (g5o*2 audited account 审计帐目；经审计的帐目
o?I`n*u"X audited annual account 经审计的周年帐目
8:Dkf v audited balance sheet 经审计的资产负债表
V}FH5z
| auditor 核数师；核数主任；审计师
r&~]6
U auditor's certificate 核数师证明书；审计师证明书
<)"2rxX&5 auditor's report 核数师报告；审计师报告
?! 3u ?Kd Aussie bond 澳元债券
O8-Z >; austerity budget 紧缩预算
^KV:.up6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vOl3utu7 Australia All Ordinaries Index 澳洲所有普通股票指数
2Tv
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4y $okn\}i Australian Options Market 澳大利亚期权市场
s~c cx"HH Australian Securities Commission 澳洲证券事务监察委员会
8k_hX^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Un&rP70 Australian Stock Exchange 澳大利亚证券交易所
Dw,LB>Eq, Austrian Schilling [ATS] 奥地利先令
n>)h9q S authentication 认证；鉴证
cmY `$= authority to purchase 委托购买证；委购书
)"63g authorization 认可；核准；授权；授权书
'v Kae authorization by direction 指示授权
V}JBv$+ko authorization by instruction 指令授权
PeSTUR& authorization by warrant 令状授权
l vBcEg authorization of unit trust 单位信托的认可
gRZ !=z[& authorized agent 指定代理人
(R9"0WeF authorized capital 法定资本
Gc;-zq authorized clerk 出市员
+Q"XwxL< 6 authorized dealer 认可交易商
SjcX|=S authorized financial institution 认可财务机构
-WGlOpg0; authorized fund 认可基金
h|<;:o?yh authorized fund house 获授权的基金公司；认可基金公司
"kKIv|` authorized institution 认可机构
tv; ?W=&P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l>("L9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-.-@|*5 authorized insurer 获授权保险人；获认可承保人
4z^~,7J^ authorized investment 特准投资项目
5H(
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Ft_g~]kZo authorized representative 获授权代表
FR\r/+n:t0 authorized share capital 法定股本
g O8~$Aj automated quotation system 自动报价系统
#(Yd'qKo Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'Hu+8,xA 自动交易系统〔香港期货交易所有限公司〕
%Siw> automatic adjustment mechanism 自动调整机制
d-gcXaA-8 automatic adjustment system 自动调整系统
< t"fL
RX Automatic Clearing House 自动票据交换所
AU;Iif6 automatic exchange rates accumulation system 自动化汇率累集系统
V h 5\'Sn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gA 19f automatic teller machine [ATM] 自动柜员机
x$pz(Q&v autopay 自动转帐
]puDqu5! available assets 可用资产
.fK~IKA available fiscal reserve 现存财政储备
"po;[
Ia2 available profit 可用利润
c#@L~ < Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\t? ;p-+ta average 平均；平均数；海损
r/QI-Cf& average basic salary 平均基本薪金
I}awembw g average consumer expenditure 平均消费开支；一般消费开支
u5`b")a average cost 平均成本
T
^/\Rr average cost of land production 增辟土地平均成本
qr~zTBT]
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P7 5@Yu( average daily wage rate 平均每日工资率
*~.'lE%[U average expenditure pattern 平均开支模式
~ x J#NC+ average growth rate 平均增长率
X od/GY G average net fixed assets 固定资产平均净值
Q{
{ = average of relatives 相对价格平均数
,<TJh[TzC6 average price 平均价格
#.LI `nYA average propensity to consume 平均消费倾向；一般消费倾向
n+ s=u$%qn average propensity to save 平均储蓄倾向；一般储蓄倾向
f^Q) lIv average rate 平均率
VI.Cmw~S average revenue 平均收入；平均收益
"DRiJ.|APs average stock 平均库存；平均存货
C @P$R VS average yearly rent 平均年租
-y/Y% ]%0 avoidance of double taxation 避免双重课税
qporH]J-E avoidance of tax 避税
