A:
:pUtSs7p} A share Ａ股；甲类股份
[gB+C84%% abatement of tax 减税；减扣免税额
_Y!IEAU/# ABN AMRO Bank N.V. 荷兰银行
Q20 %"&Xp] above-the-line expenditure 线上项目支出；经常预算支出
M? qy(zb above-the-line receipt 线上项目收入；经常预算收入
Z}QB.$& ABSA Asia Limited 南非联合亚洲有限公司
"]dI1 g_ absolute change 绝对数值变更
7 3 m1 absolute expenditure 实际开支
v:U-6W_)| absolute guideline figure 绝对准则数字
l ,8##7 absolute interest 绝对权益
Vc2`b3"Br absolute order of discharge 绝对破产解除令
RpF&\x> absolute profit margin 绝对利润幅度
v1[29t<I! absolute value 实值；绝对值
G2Zer=rC absolutely vested interest 绝对既得权益
nlYNN/@" absorbed cost 已吸收成本；已分摊成本
" fI6Cpc absorption 吸收；分摊；合并
HhpDR absorption rate 吸收率；摊配率；分摊率
PdCEUh\>y ACB Finance Limited 亚洲商业财务有限公司
TN.rrop`#g acceptable form of reciprocity 合理的互惠条件
] @'!lh Li acceptable rate 适当利率；适当汇率
E3i4=!Y acceptance agreement 承兑协议
dscgj5b1 ~ acceptance for honour 参加承兑
eIlva? acceptor 承兑人；接受人；受票人
i$@:@&(~Y acceptor for honour 参加承兑人
`g,..Ns-r accident insurance 意外保险
?0SEMmp` H Accident Insurance Association of Hong Kong 香港意外保险公会
H. c7Nle accident insurance scheme 意外保险计划
g*Phv|kI accident year basis 意外年度基准
zTp"AuNHN accommodation 通融；贷款
KP"+e:a% accommodation bill 通融票据；空头票据
SIllU accommodation party 汇票代发人
\8
":]EU account balance 帐户余额；帐户结余
nEfK53i_ account book 帐簿
rUl+ account collected in advance 预收款项
IcEdG( account current book 往来帐簿
phK/ account of after-acquired property 事后取得的财产报告
iwq!w6+ account of defaulter 拖欠帐目
;*N5Y}?j' account payable 应付帐款
,b d_: account payee only [A/C payee only] 只可转帐；存入收款人帐户
m[$_7a5 account receivable 应收帐款
-} +[ account receivable report 应收帐款报表
mR~&)QBP. account statement 结单；帐单；会计财务报表
.6> w'F{> account title 帐户名称；会计科目
GVz6-T~\> accountant's report 会计师报告
B[}6-2<>?C Accountant's Report Rules 会计师报告规则
7P
T{lT accounting and auditing procedure 会计与审计程序；会计与核数程序
@L`jk+Y0vF Accounting Arrangements 《会计安排》
*R"/ |Ka accounting basis 会计基础
edD)TpmE, accounting by Official Receiver 破产管理署署长呈交的帐目
H::bwn`Vc Accounting Circular 《会计通告》
HsWk*L `y accounting class 会计类别
KXrjqqXs accounting date 记帐日期；会计结算日期
1cDF!X] accounting for money 款项核算
H+#FSdy# Accounting Officer 会计主任
-4K5-|>O accounting period 会计报告期；会计期
t:S+%u U accounting policy 会计政策；会计方针
~~.}ah/_d accounting practice 会计惯例
So6x"1B accounting principle 会计准则
<%^&2UMg accounting record 会计记录
fJ\[*5eiS accounting report 会计报告
rjP/l6
~' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"7
yD0T)2 Accounting Society of China 中国会计学会
2!\D PX accounting statement 会计报表
2eogY# accounting system 会计制度；会计系统
@iiT< accounting transaction 会计事项；帐务交易
p C DmXB accounting treatment 会计处理
5G# n"}T accounting year 会计年度
@WhHUd4 s accretion 增值；添加
,6/V" kqIP accrual 应计项目；应累算数目
qK+5 NF| accrual basis 应计制；权责发生制
y5r4&~04 accrual basis accounting 应计制会计；权责发生制会计
im8 CmQ accrue 应累算；应计
S/ *E,))m accrued benefit 应累算利益
W_=f'yb:E accrued charges 应计费用
wkq 66? accrued cumulative preference share dividend 应累算的累积优先股股息
]5O~+N f accrued expenses 应累算费用
?< /> Z) accrued interest payable 应付利息；应计未付利息
X vv6~ accrued interest receivable 应收利息；应计未收利息
hxx.9x>ow accrued right 累算权益
%>yL1BeA4 accruing profit 应累算的利润
' QG?nu accumulated fiscal reserve 累积财政储备
! if accumulated profit 累积利润；滚存溢利
0s qFF[i accumulated reserve 累积储备
F2WKd1U accumulation of surplus income 累积收益盈余
H|*m$| $, acquired assets 既得资产
4 5e~6", acquisition 收购；购置；取得
a#4?cE y acquisition cost 购置成本
Hz~zu{;{J acquisition expenses 购置费用
do%&m]# ; acquisition of 100% interest 收购全部股权
|>Vb9:q9Po acquisition of control 取得控制权
*|0 -~u%q acquisition of fixed assets 购置固定资产
.8R@2c`}Cs acquisition of shell “买壳”
eDMO]5}Ht acquisition price 收购价
AdEMa}u 6 act of God 天灾
1^}+=~ acting partner 执事合伙人
\G[ $:nS active market 买卖活跃的市场；交投畅旺的市场；旺市
\zkg active partner 积极参与的合伙人
M7T5
~/4 active trading 交投活跃
)UR7i8]!0 actual circulation 实际流通
zdYj F| actual cost 实际成本
\ bcLiKE{ actual expenditure 实际开支；实际支出
fl(wV.Je| actual income 实际入息；实际收入；实际收益
![1rzQvGDb actual market 现货市场
n[z+<VGwC actual price 现货价；实际价格
2 nCA<& actual profit 实际利润
Oz95 actual quotation 实盘；实际价位；实际报价
3n _htgcv actual year basis 按实际年度计算
<YY 1 4p actuals 实货
Ytkv!]" actuarial investigation 精算调查
QV!up^Zso actuarial principle 精算原则
S c0w.5m6 actuarial report 精算师报告
HtFD lvdy] Actuarial Society of Hong Kong 香港精算学会
C _Dn{ actuarial valuation 精算师估值
h0$iOE actuary 精算师
uFE)17E ad referendum agreement 暂定协议；有待覆核的协定
UNYqft4 ad valorem duty 从价税；按值征税
Hka2 ad valorem duty system 从价税制
) 8AXm ad valorem fee 从价费
80I#TA6C ad valorem tariff 从价关税
rp$'L7lrX additional allowance 额外免税额
@C$]//; additional amount for unexpired risk 未过期风险的额外款额
V 88p;K$+ additional assessable profit 补加应评税利润
LoV<:|GTI additional assessment 补加评税
;u JMG additional commitment 额外承担
jd: 6:Fm additional commitment vote 额外承担拨款
j%kncGS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d N q$} additional dependent parent allowance 供养父母额外免税额
&
21%zPm additional provision 额外拨款
g dc<ZYcM additional stamp duty 附加印花税
l#o
~W` additional tax 补加税罚款；补加税款
1Mzmg[L8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7#XzrT] adjudged bankrupt 被裁定破产
7.Op< adjudicated bankrupt 裁定破产人
\e*]Ls#jS adjudication fee 裁定费；评定印花税额手续费；评估契据费
dV_G1' adjudication of bankruptcy 裁定破产；宣告破产
t h_oJcS adjudication of insolvency 裁定无力偿还债务
:TbgFQ86~ adjusted actual 经调整的实数；调整后的实数
@ JMiO^ adjusted current assets 经调整的流动资产；调整后的流动资产
FrS]|=LJhX adjusted figure 经调整的数字；调整后的数额
Ml_^
` vn adjusted liabilities 经调整的负债；调整后的负债
HJ"GnZp< adjusted loss 经调整的亏损；调整后的亏损
C dn J&N{ 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
[y(MCf19 adjusted profit 经调整的利润；调整后的利润
[0!( xp^ adjusted surplus 经调整的盈余额；调整后的盈余额
%b$>qW\*& adjusted value 经调整的价值；调整后的价值
[txE .7p adjustment 调整；修订；理算〔保险〕
/uf lpV| adjustment centre 调剂中心
Lbgi7| & adjustment lag 调整过程的时间差距；调整时差
y[;>#j$ adjustment mechanism 调整机制
1EK *g;H adjustment of loss 亏损调整
yWK)vju" adjustment process 调整过程；调整程序
Txu/{ M, adjustment range 调整幅度
$Sq:q0 administered exchange rate 受管制汇率
Nn6%9PX_) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}j Xfb@`K administration expenses 行政费用
N2G{<>= administration fee 手续费；行政费
G c?a +T administration in bankruptcy 破产管理
itz,m r P administration order 遗产管理令
U^PgG|0N administrator 管理人；遗产管理人
}BEB1Q}L administrator of the estate 遗产管理人
6ujW Nf admission of debt 债项承认书
OUnA;_ admission of proof 接纳债权证明
[^iN}Lz advance 放贷款项；垫付款项；预支款项；预付款项
M\j.8j G advance account 暂支帐目；预付款帐户
mh%VrA q advance compensation 预付补偿金
6tZI["\ advance from shareholder 股东垫款
$ n b[GV advance pending reimbursement 预支以待日后付还
w0.
u\ advanced economy 先进经济体系
tQVVhXQ7 advancement 预付；预付财产
]L jf?tk advances warrant 垫款令
Uo49*Mr advancing 贷出
:FF=a3/"6 adverse balance 逆差
gGYKEq{j( adverse exchange 逆汇
sO Y:e/_F advertisement addressed to shareholders 在报章刊登的致股东通告
bA 2pbjg= advice for collection 托收通知书
(FV >m advice of drawing 提款通知书；汇票通知书
\U0Q<ot/7 advice of payment 付款通知
BtZ yn7a Advisory Committee [Securities and Futures Commission]
'u658Tj 谘询委员会〔证券及期货事务监察委员会〕
cr CJrN= Advisory Committee on Diversification 经济多元化谘询委员会
Ri'n affidavit 誓章；遗产申报誓章
)7@0[> affidavit of no receipt 述明无收款的誓章
! -bB559Nv affiliate 联号；联营公司；附属公司
f$( e\+ + affiliated company 附属公司；联号；联营公司
K3C <{ #r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b>k y affordability 负担能力
=1!
'QUc African Development Bank [AfDB] 非洲开发银行
M5B# TAybC after-acquired property 事后取得的财产
=N@t'fOr after-hours dealing 市后交易
CTK;dM'uQ after-tax profit 税后盈利；税后利润；税后溢利
INf& 4!&h agency agreement 代理协议
;S{(]K7i agency expenses 代理机构的开支
hZ3bVi)L\ agency fee 代理费
iLT}oKF2N; Agency Law 《代理法》
9uY'E'm* agent 代理人；承销人
$>gFf}#C agent of company 公司代理人
k9R9Nz |J agent's fee 代理人费；经纪费
oU|c.mYe aggregate 总计；总数；总体数字
GILfbN cd aggregate amount 总款额；总额
8MBAtVmy aggregate assets and liabilities 总体资产与负债
$ e\M_hp*J aggregate at constant price 按固定价格计算的总体数字
q4q6c")zp aggregate demand 总需求
m|# y
>4 aggregate gross position 总持仓量
PH"%kCI: aggregate limit 总限额
E]6
6]+;0_ aggregate of salaries tax 合计薪俸税
<#.g=ay aggregate performance 总体表现；总体业绩
tkhCw/ aggregate supply 总体供应
Bq >m{ aggregate surplus 总盈余
-M2yw aggregate total 整体总额
D$N /FJ8|G aggregate value 总值；合计价值
_ |p8M!
aggregated basis 合计基准
BY*Q_ Et aggregated net chargeable income 合计应课税入息实额
U.TA^S ]`g aggregation 合并计算；合计；总和
GfG|&VNlz aggregation of incomes of husband and wife 夫妇入息合并计算
,[Fb[#Qqb aggregation of property 财产的总和
V]N?6\Op agio 差价；贴水
JRFtsio* 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》
]k(]qZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Q =N 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》
Je @v8{][| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ckn~#UE= 《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》
+#By* ;BJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*H122njH+T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+RXoi2"-q@ agreement for a settlement 授产协议
1}37Q&2 agreement for assignment 转让协议
"j -CZ\]U| agreement for sale 售卖协议；买卖协议
q; U,s)Uz^ agreement for sale and purchase 买卖协议
J;%Xfx] agreement for the payment of interest 支付利息协议
$N\Ja*g agreement for the repayment of money 还款协议
{)"vN(mX agreement of reinsurance 再保险协议
,47qw0=C Agricultural Bank of China 中国农业银行
)i<j XZ:O air passenger departure tax 飞机乘客离境税
':}\4j&{E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^ &)|sP airport tax 机场税
!+ njS alcohol duty 酒精税
Bf:Q2slqI alienation 让与；让渡；转让
&?vgP!d&M alimony 生活费；赡养费
Q^I\cAIB All Ordinaries Index [AOI] 所有普通股指数
P&q7|S T%N all risks 全险；综合险
yBRC *0+Vy All Sales Record for Stock Market 《股票市场成交报告》
rbQR,Nf2x Allied Capital Resources Limited 新联财务有限公司
8] ikygt" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E e]-qN*8 allocation letter 拨款信件
-F92 -jBM4 allocation of fund 分配款项；预留款项
_FEF x allocation of profit 利润分配；溢利分配
rH>)oThA# allocation warrant 拨款令
v}(WaO# S allotment 分配；配股
3~ \[7I/ allotment notice 股份配售通知；配股通知
>f'g0g allotment of shares 股份分配
_~pbqa,
allowable 可获宽免；免税的
rs.M]8a2{& allowable business loss 可扣除的营业亏损
c)tfAD(N8x allowable expenses 可扣税的支出
Vg23!E allowance 免税额；津贴；备抵；准备金
4fzZ;2sl} allowance for debts 债项的免税额
fAmz4
allowance for depreciation by wear and tear 耗损折旧免税额
B ZxvJQ allowance for funeral expenses 殡殓费的免税额
1 .X @; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L-\GHu~) allowance for repairs and outgoings 修葺及支出方面的免税额
X7 w Ky(g allowance to debtor 给债务人的津贴
:Yks|VJ1 alteration of capital 资本更改
g1o8._ f. alternate trustee 候补受托人
n(|^SH4$b amalgamation 合并
!a<ng&H^U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E P+J
N ambit of charges 征税范围；收费范围
'{`$# @a. amended valuation 经修订的估值
bTu9;( American Commodities Exchange 美国商品交易所
>*n0n! vF American Express Bank Limited 美国运通银行
Uwi7) American Stock Exchange 美国证券交易所
Q IgNsz amortization 摊销
}T$p)" amount due from banks 存放银行同业的款项
:eg4z ) amount due from banks abroad 存放海外银行同业的款项
s0_nLbWwO amount due from holding companies 控股公司欠款
_l]fkk[T amount due from local banks 存放本港银行同业的款项
ZW }_Q s amount due to banks 银行同业的存款
\15nS B amount due to banks abroad 海外银行同业的存款
Yuc> fFA amount due to holding companies 控股公司存款
V!dtF,tH amount due to local banks 本港银行同业的存款
)Beiu* amount due to outport banks 外埠银行同业的存款
nvUc\7(%NW amount for note issue 发行纸币的款额
Bw{I;rW{2 amount of bond 担保契据的款额
,=:D amount of consideration 代价款额
(khL-F amount of contribution 供款数额
6 DWgl$[[ amount of indebtedness 负债款额
BCcjK6' amount of principal of the loan 贷款本金额
+H
Usz ? amount of rates chargeable 应征差饷数额
+'@Dz9:> amount of share capital 股本额
$j?1g # amount of sums assured 承保款额
.% OR3" 9@ amount of variation 变动幅度
nQ L@hc amount of vote 拨款数额
W,-g =6 , amount payable 应付款额
%!L9)(}" amount receivable 应收款额
}#E[vRf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8Bg;Kh6B analysis 分析
4NIRmDEd ancillary risk 附属风险
jZ3fKyp# annual account 周年帐目；周年帐目报表；年度决算；年结
RAK-UN annual accounting date 年结日期
O,A{3DAe0 annual allowance 每年免税额；年积金；年度津贴；年津
lu6 (C annual balance 年度余额
eNu7~3k } annual disposable income 每年可动用收入
LYg-
.~<I annual estimates 周年预算
.y,0[i V
N annual fee 年费
-FCe:iY! A annual general meeting 周年大会
WSY}d
Vr annual growth rate 年增率；每年增长率
I,'k>@w{s annual long-term supplement 长期个案每年补助金
9!DQ~k% annual pensionable emolument 可供计算退休金的年薪
63~
E#Dt4 annual report 年报
j9OG \m Annual Report on the Consumer Price Index 《消费物价指数年报》
wsVV$I[2 annual return 周年报表；周年申报表；每年报税表格
z%LIX^q9 Annual Return Rules 《周年报表规则》
XEZF{lP annual review of consumer prices 每年消费物价回顾
~BkCp pI annual roll-forward basis 逐年延展方式
;{o|9x| annual salary 年薪
M[112%[+4 annual statement 年度报表；年度决算表
g2/8~cn8z 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
Ezv
Y"T@ annuitant 年金受益人
6qd\)q6T&x annuity 年金
}XM(:|8J, annuity contract 年金合约
Nm>A'bLM annuity on human life 人寿年金
lR6x3C
H@ antecedent debt 先前的债项
!o[7wKrXb ante-dated cheque 倒填日期支票
Oh\<VvZuN anticipated expenditure 预期开支
0tB0@Wj anticipated net profit 预期纯利
xLZG:^(I anticipated revenue 预期收入
`P;s 8~ anti-inflation measure 反通货膨胀措施
3CGp`~Zf anti-inflationary stance 反通货膨胀立场
DXK}-4"\ apparent deficit 表面赤字
Ktm4 A O apparent financial solvency 表面偿债能力
f[ ^Aw(o apparent partner 表面合伙人
?vHU # application for personal assessment 个人入息课税申请书
.JiziFJ@mj application of fund 资金应用
rkY[E(S Y application to release as liquidator and to destruct the books of accounts and documents
%O;bAC_M 申请免除清盘人职务及毁灭帐簿与文件
>q1L2',pK appointed actuary 委任精算师
2q4<t:! appointed auditor 委任核数师；委任审计师
!V g` appointed trustee 委任的受托人
=;& yd';k appointer 委任人
<)-Sj, apportioned pro rata 按比例分摊
b e ^6i: apportionment 分配；分摊
xDoC( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_v=SH$O+ apportionment formula 分摊方程式
l.bYE/F0& apportionment of estate duty 遗产税的分摊
jc f #6 appraisal 估价；评估
TNh1hhJ$b appreciable growth 可观增长
\:ak '' appreciable impact 显着影响
[ $n_6 appreciable increase 可观增长
8j % Tf; appreciation 增值；升值
sC b=5uI appreciation against other currencies 相对其他货币升值
KOuCHqCfq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>R! jB]5 appreciation tax 增值税
rOOT8nkR# appropriation 拨款；拨用；拨付
>< $d$( appropriation account 拨款帐目
6@0OQ b Appropriation Bill 拨款法案
zZ323pq appropriation-in-aid system 补助拨款办法
Z%/=|[9i approved assets 核准资产
f-n1I^| approved basket stock 认可一篮子证券
~C`^6UQr/? approved budget 核准预算
| Aw%zw1@ approved charitable donation 认可慈善捐款
M={V|H0 approved charitable institution 认可慈善机构
$!yW_HTx approved currency 核准货币；认可货币
a^zibPG approved estimates 核准预算
0dh aAq`k approved estimates of expenditure 核准开支预算
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iiW p!mX approved overseas insurer 核准海外保险人
b8SHg^} approved overseas trust company 核准海外信托公司
wlk4*4dKn approved pooled investment fund 核准汇集投资基金
lqZ 5?BD1 approved provident fund scheme 认可公积金计划
b@ f$nS
B approved provision 核准拨款
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M\ K%rk approved redeemable share 核准可赎回股份
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D_U approved regional stock 认可地区性证券
3ojlB |Z approved retirement scheme 认可退休金计划
`_R Tw5{ approved subordinated loan 核准附属贷款
P} SCF arbitrage 套戥；套汇；套利
E5xzy /ZQ arbitrageur 套戥者；套汇者
$gy*D7 arbitrary amount 临时款项
iS Gq!D arrangement 措施；安排；协定
f@DYN!Z_m arrears 欠款
DSk/q-'u arrears of pay 欠付薪酬
YSh+pr arrears of revenue 逾期未收税款；逾期未收的帐项
) V6Hl@v articles of association 组织章程；组织细则；组织章程细则
X/2 &!O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
aV?@s4 ascertainment of profit 确定利润
()+ <)hg}2 "Asia Clear" “亚洲结算系统”
W DPb!-VT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dEA6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>>o dZL Asian Development Fund [ADF] 亚洲发展基金
K4;'/cS Asian dollar bond 亚洲美元债券
WP+oFkw> Asian dollar market 亚洲美元市场
a]/>ra 5{ Asian dollar rate 亚洲美元利率
%i-c0|,T4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e5B Qr$j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%_L\z*+ asked price 沽盘；喊价；索价；卖方报价
4 G-wd assessable income 应评税入息
MLWM &cFG assessable loss 应评税亏损
/[)qEl2] K assessable profit 应评税利润
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%M3PTY\ assessable value 应评税值
ayD}r#7 assessed profit 估定利润
V <@ o<R assessed value 经评估价值
F\k+[`%{ assessment 评税；评定；估价；评税单
_D_LgH;} assessment number 评税编号；估价编号
mvZw assessment of additional tax 补加税评税
b7tOo7a H) assessment of performance 业绩评估；实绩评价
q+]h=:5=I Assessor 评税主任
h!ZV8yMc asset price bubbles 资产价格泡沫
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;vAf asset-backed securities 具资产保证的证券
`~;rb lo; assets accretion 资产增值
~-m " assets and liabilities 资产与负债
,o,I5>` assets betterment statement 资产递增表；资产改进表
:!b'Vk assets lending 实物放款；有抵押贷款
6 9NQ]{1 assets of the company passing on the death 死者去世时转移的公司资产
I{ :(z3 assets pledged as security for liabilities 用作负债抵押的资产
sWblFvHqrU assets portfolio 资产投资组合
[$"n^5_~ assets price 资产价格
k]HEhY assets quality 资产质素
hQH nwr assets realization 资产变现
c#]q^L\x assets refinancing arrangement 资产再集资安排
H0SQ"? assets securitization 资产证券化
o b|BXF assets situated outside Hong Kong 在香港以外地方的资产
eT8} assets stripping 削减资产；拆卖资产
"=za??\K} assets value 资产值
>Ll$p 0W assignee 承让人
$ N=N(^ assignment 转让；转让书；转让契
j SuL5|Gui assignment of interest 权益转让
C h%m assignment of letters patent and trade mark 专利证书及商标转让
0,rTdjH7 assignment of property 物业转让；物业转让书
!G}+E2fDA assignment right 转让权
pBP.x#| assignor 转让人
vp crPVA^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Xy &uZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]t*[ %4 associate member 附属会员
z)=+ F] associated body corporate 相联法人团体
tP%{P"g3^ associated company 相联公司；联属公司
9Xo[(h)5d associated corporation 相联法团
b-*3 2Y% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U Gpu\TB 公认会计师公会〔英国〕
;h" P{fF Association of Futures Exchange Brokers 香港期货经纪协会
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# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)){9&5,0: association of underwriters 承保人组织
#I3$3^0i# assumption of control 接管
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\ F assurance 担保；保险；转易；转易书
-TOI c% assurance of interest 权益的转易
D.6,VY H at 19XX price 按一九ＸＸ年价格计算
la?Wnw at a discount 按赔价计算；按贴水价格计算；打折扣
Z@%HvB7 at a premium 按溢价计算；按升水价格计算
OOz[-j>'Y+ at call 通知付款；按通知
[e4]"v` N at constant market price 按固定市价计算
ed_ FiQd at constant price 按固定价格计算
@b3#X@e} at cost 按成本计算
rzI|?QaPi at current market price 按当时市价计算；按现时市价计算
ulJX1I=|p at current price 按当时价格计算；按现时价格计算
4~OQhiJ at factor cost 按要素成本计算；按生产要素成本计算
KyO8A2'U at money-of-the-day price 按付款当日价格计算
N9<Ujom at or better 按指定或较佳价位〔买卖指令〕
n7YEG- J at par 按面值计算；平价
S"hTE7` at sight 见票即付
iIGbHn,/ at the close 按收市盘
X*7\ lf2 at the opening 按开市盘
08m;{+|vY attestation 见证；见证条款
OLj\-w^ at-the-money option 平价期权
}/,CbKi,+ attorney 受权人；受托代表人
N8`4veVBx' attornment 新拥有人承认书
e% >b+ Sv attributable profit 可归属利润
lei W4Fj attributable share value 可归属股份价值
Y}D onF Auckland Stock Exchange 奥克兰证券交易所
Zf>^4_x3P auction 拍卖
^U8r0]9 auctioneer 拍卖商
}Y17*zp% audit 审计；核数
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8s_jN Audit Commission 审计署
M-uMZ Q e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tB' V 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
U`x bPQ audit review 帐目审查
6R29$D|HFO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z_1*YRBY; audited account 审计帐目；经审计的帐目
Ij'NC C audited annual account 经审计的周年帐目
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!(>7/Gi audited balance sheet 经审计的资产负债表
1SV^ ){5I auditor 核数师；核数主任；审计师
,s^<X85gp\ auditor's certificate 核数师证明书；审计师证明书
i$KpDXP\ auditor's report 核数师报告；审计师报告
rB%$;<`/ Aussie bond 澳元债券
U t)r&? austerity budget 紧缩预算
+t N &a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cDXsi#Raj Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
v1.q$ f^( Australian Options Market 澳大利亚期权市场
\BI/G Australian Securities Commission 澳洲证券事务监察委员会
qYp$fmj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
= qvZpB7ZZ Australian Stock Exchange 澳大利亚证券交易所
yO>V/5` Austrian Schilling [ATS] 奥地利先令
Q: |w%L*E
authentication 认证；鉴证
m$$?icA authority to purchase 委托购买证；委购书
/M OnNn V authorization 认可；核准；授权；授权书
[&P `ak authorization by direction 指示授权
uC]Z8&+obb authorization by instruction 指令授权
'?GQ~Bf<> authorization by warrant 令状授权
WIh@y 2&R authorization of unit trust 单位信托的认可
&}`K^5K|O: authorized agent 指定代理人
WO,xMfK authorized capital 法定资本
}o9 Aa0$*$ authorized clerk 出市员
emA!Ew(g authorized dealer 认可交易商
w9#R' authorized financial institution 认可财务机构
czBi Dk4 authorized fund 认可基金
^ i :\@VA: authorized fund house 获授权的基金公司；认可基金公司
1ZKz umF authorized institution 认可机构
0d\~"4 R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}G1&]Wt_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M'1HA authorized insurer 获授权保险人；获认可承保人
D(r:}pyU authorized investment 特准投资项目
X$wehMBX authorized person 获授权人
xKJ>gr"w# authorized representative 获授权代表
]RFdLV ? authorized share capital 法定股本
amB@N6* automated quotation system 自动报价系统
F$hZRZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{&nV4c$v 自动交易系统〔香港期货交易所有限公司〕
Z cZ;$* automatic adjustment mechanism 自动调整机制
,{j4 automatic adjustment system 自动调整系统
BQjam+u6 Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
` X+j2TmS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?TuI:dC automatic teller machine [ATM] 自动柜员机
9)yG.9d1 autopay 自动转帐
]R Mb,hJ available assets 可用资产
If}lJ6jZ available fiscal reserve 现存财政储备
2;N@aZX available profit 可用利润
U4_"aT>M y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0MpS4tW0= average 平均；平均数；海损
w4:<fnOM average basic salary 平均基本薪金
6D9o08 average consumer expenditure 平均消费开支；一般消费开支
R[ yL _> average cost 平均成本
b]`^KTYK average cost of land production 增辟土地平均成本
jpO3 8H0) average daily turnover 平均每日成交额
PqhlXqX9 average daily wage rate 平均每日工资率
5V|tXsy: average expenditure pattern 平均开支模式
&`PbO average growth rate 平均增长率
RWahsJTu average net fixed assets 固定资产平均净值
uJPH~mdW average of relatives 相对价格平均数
!P" ? average price 平均价格
deM~[1e[ average propensity to consume 平均消费倾向；一般消费倾向
l @A"U)A( average propensity to save 平均储蓄倾向；一般储蓄倾向
slSR=XOG average rate 平均率
3LrsWAz' average revenue 平均收入；平均收益
Z1]"[U[; average stock 平均库存；平均存货
v>^jy8$ average yearly rent 平均年租
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P_i2`. avoidance of double taxation 避免双重课税
B&nw#saz. avoidance of tax 避税
