A:
sb8z_3 A share Ａ股；甲类股份
" 9TxK6 abatement of tax 减税；减扣免税额
O7! fI'R ABN AMRO Bank N.V. 荷兰银行
=%:JjgKc*t above-the-line expenditure 线上项目支出；经常预算支出
t%0r"bTi above-the-line receipt 线上项目收入；经常预算收入
k\Yu5) ABSA Asia Limited 南非联合亚洲有限公司
8+=p8e~An absolute change 绝对数值变更
y Y-FL`- absolute expenditure 实际开支
[]^PJ absolute guideline figure 绝对准则数字
fma tc#G absolute interest 绝对权益
WT; .>F absolute order of discharge 绝对破产解除令
XCKY
xv& absolute profit margin 绝对利润幅度
cw*(L5b u absolute value 实值；绝对值
*pDXcURw absolutely vested interest 绝对既得权益
|TC3 *Y absorbed cost 已吸收成本；已分摊成本
V]+o)A$ absorption 吸收；分摊；合并
?3.(Vqwo g absorption rate 吸收率；摊配率；分摊率
^A:!ni@3 ACB Finance Limited 亚洲商业财务有限公司
[_B+DD=} acceptable form of reciprocity 合理的互惠条件
8L%%eM_O acceptable rate 适当利率；适当汇率
2nG{>,#C:O acceptance agreement 承兑协议
Sn_z acceptance for honour 参加承兑
wjN`EF5$}& acceptor 承兑人；接受人；受票人
u>JqFw1 acceptor for honour 参加承兑人
p,3go[9X:R accident insurance 意外保险
Z5"!0B^ j Accident Insurance Association of Hong Kong 香港意外保险公会
6GvhEulYR accident insurance scheme 意外保险计划
fRZUY <t accident year basis 意外年度基准
\VoB=Ac& accommodation 通融；贷款
cq+nWHqF{J accommodation bill 通融票据；空头票据
h
v;n[ accommodation party 汇票代发人
aNuZ/9O account balance 帐户余额；帐户结余
D? ^`(X P account book 帐簿
:u[
oc. account collected in advance 预收款项
H>gWxJ
5 account current book 往来帐簿
O('i*o4!} account of after-acquired property 事后取得的财产报告
d=Rk\F'^J account of defaulter 拖欠帐目
6,CU)-98G account payable 应付帐款
qk"oFP6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
>cvE_g"?C account receivable 应收帐款
f\U? :8 3 account receivable report 应收帐款报表
^bZ <9} account statement 结单；帐单；会计财务报表
k ~'?" ' account title 帐户名称；会计科目
l}U~I
3}). accountant's report 会计师报告
[)C)p*!Y) Accountant's Report Rules 会计师报告规则
c,b`N0dOKL accounting and auditing procedure 会计与审计程序；会计与核数程序
c ,g]0S?gu Accounting Arrangements 《会计安排》
,3fuX~g accounting basis 会计基础
UKt/ 0Ze accounting by Official Receiver 破产管理署署长呈交的帐目
F^/~@^{P Accounting Circular 《会计通告》
]6?c8/M accounting class 会计类别
[R@q]S/ accounting date 记帐日期；会计结算日期
x= vE&9_u accounting for money 款项核算
,qBnqi[ Accounting Officer 会计主任
eG[umv.9b accounting period 会计报告期；会计期
PHe~{"|d? accounting policy 会计政策；会计方针
\N'hbT = accounting practice 会计惯例
mGM inzf accounting principle 会计准则
m!FM+kge accounting record 会计记录
iXr`0V accounting report 会计报告
Ivd[U`=Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/ze_{{o Accounting Society of China 中国会计学会
;XKo44% accounting statement 会计报表
pqGf@24c< accounting system 会计制度；会计系统
c_D,MW\IC accounting transaction 会计事项；帐务交易
oHc-0$eMKY accounting treatment 会计处理
,=q7 }5o Y accounting year 会计年度
5 b#"
G" accretion 增值；添加
mcP{-oJ0W accrual 应计项目；应累算数目
: . FfE accrual basis 应计制；权责发生制
# J <`p accrual basis accounting 应计制会计；权责发生制会计
|}]JWsuB accrue 应累算；应计
g 0; &/;" accrued benefit 应累算利益
:yFTaniJ'. accrued charges 应计费用
&y+PSa%n accrued cumulative preference share dividend 应累算的累积优先股股息
SSA%1l 2! accrued expenses 应累算费用
+ !E{L accrued interest payable 应付利息；应计未付利息
&K}(A{ accrued interest receivable 应收利息；应计未收利息
Nd]%ati? accrued right 累算权益
Qzs\|KS accruing profit 应累算的利润
ZmR[5 mv@ accumulated fiscal reserve 累积财政储备
OyG_thX accumulated profit 累积利润；滚存溢利
7E\K!v _ accumulated reserve 累积储备
jl 30\M7 accumulation of surplus income 累积收益盈余
sJjl)Qs)T acquired assets 既得资产
E CE{xoc acquisition 收购；购置；取得
mPw56> acquisition cost 购置成本
ba:mO$ acquisition expenses 购置费用
l/y
Kc8^< acquisition of 100% interest 收购全部股权
sg9x?Bx9 acquisition of control 取得控制权
TGt1d acquisition of fixed assets 购置固定资产
R"\u b"] acquisition of shell “买壳”
R; G l{ acquisition price 收购价
j 4
& act of God 天灾
e{rHO,#A> acting partner 执事合伙人
E=tx.h4xG~ active market 买卖活跃的市场；交投畅旺的市场；旺市
v|,[5IY active partner 积极参与的合伙人
C.9eXa1wkT active trading 交投活跃
)2<B$p actual circulation 实际流通
>w]k3MC actual cost 实际成本
G,mH!lSm, actual expenditure 实际开支；实际支出
^&Rx ui actual income 实际入息；实际收入；实际收益
Dry ;$C}P actual market 现货市场
bTy' 5 " actual price 现货价；实际价格
OV@h$fg actual profit 实际利润
>Wr actual quotation 实盘；实际价位；实际报价
p *W ZY=Q actual year basis 按实际年度计算
z7us*8X{ actuals 实货
a*n%SUP actuarial investigation 精算调查
Ppo^qb actuarial principle 精算原则
$=QGua V actuarial report 精算师报告
g$^qQs)^N Actuarial Society of Hong Kong 香港精算学会
GYb2m"a) actuarial valuation 精算师估值
S1^Mw;?P actuary 精算师
NE>JtTF< ad referendum agreement 暂定协议；有待覆核的协定
/>2$
X wP ad valorem duty 从价税；按值征税
>"$-V Y6 i ad valorem duty system 从价税制
vdFQf ^l ad valorem fee 从价费
Tdmo'"m8z_ ad valorem tariff 从价关税
$> r fAs! additional allowance 额外免税额
^N}~U5 additional amount for unexpired risk 未过期风险的额外款额
7J!d3j2TR additional assessable profit 补加应评税利润
*,XJN_DKj additional assessment 补加评税
t-| =weNy additional commitment 额外承担
}${ZI additional commitment vote 额外承担拨款
kc(b;E A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q,qylL additional dependent parent allowance 供养父母额外免税额
rM~IF+f0XD additional provision 额外拨款
uY%3X/^j additional stamp duty 附加印花税
6;c{~$s~[ additional tax 补加税罚款；补加税款
q@"4Rbu6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cZK?kz_Y adjudged bankrupt 被裁定破产
r- "`Abev adjudicated bankrupt 裁定破产人
u 'n%BVt
adjudication fee 裁定费；评定印花税额手续费；评估契据费
1sJJ"dC.w adjudication of bankruptcy 裁定破产；宣告破产
bD h(;%= adjudication of insolvency 裁定无力偿还债务
9NoPrR=x 1 adjusted actual 经调整的实数；调整后的实数
C5z adjusted current assets 经调整的流动资产；调整后的流动资产
j9fL0$+FI adjusted figure 经调整的数字；调整后的数额
c94 PW PU adjusted liabilities 经调整的负债；调整后的负债
21k-ob1Y adjusted loss 经调整的亏损；调整后的亏损
$gtT5{"PN( adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
T-cVM>u\D adjusted profit 经调整的利润；调整后的利润
x=r6vOj adjusted surplus 经调整的盈余额；调整后的盈余额
}8KL]11b adjusted value 经调整的价值；调整后的价值
~#x!N=q adjustment 调整；修订；理算〔保险〕
E0x$;CG! adjustment centre 调剂中心
6h*bcb#C adjustment lag 调整过程的时间差距；调整时差
0<Y&2<v adjustment mechanism 调整机制
x,*t/nzR adjustment of loss 亏损调整
MZF ;k$R adjustment process 调整过程；调整程序
2/gj@>dt adjustment range 调整幅度
(I 0t* Se administered exchange rate 受管制汇率
^ [NmNi* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Xg#([ }b administration expenses 行政费用
e ^& 8x administration fee 手续费；行政费
!8M'ms>s= administration in bankruptcy 破产管理
}X E/5S}D administration order 遗产管理令
o)
?1`7^BA administrator 管理人；遗产管理人
v2 z/|sG administrator of the estate 遗产管理人
TZ]Gl4 @ admission of debt 债项承认书
oRF"[G8BV admission of proof 接纳债权证明
m1Z8SM+ advance 放贷款项；垫付款项；预支款项；预付款项
~Q\ZDMTK advance account 暂支帐目；预付款帐户
{v'Fg advance compensation 预付补偿金
'0]_8Sy& advance from shareholder 股东垫款
#gT^hl5/ advance pending reimbursement 预支以待日后付还
C&"2`ll advanced economy 先进经济体系
5Rp2 O4Z advancement 预付；预付财产
wi
>ta advances warrant 垫款令
|hyr(7 advancing 贷出
Nr+1N83S} adverse balance 逆差
^%@.Vvz< adverse exchange 逆汇
R;ug+ N advertisement addressed to shareholders 在报章刊登的致股东通告
u^[v{hv'H advice for collection 托收通知书
Oz7v
hOU advice of drawing 提款通知书；汇票通知书
1 niTkop advice of payment 付款通知
#-,`4x$m| Advisory Committee [Securities and Futures Commission]
GlZDuU 谘询委员会〔证券及期货事务监察委员会〕
Kf5 p* AI Advisory Committee on Diversification 经济多元化谘询委员会
_kLoDju% affidavit 誓章；遗产申报誓章
C#0Wo affidavit of no receipt 述明无收款的誓章
'2#fkH[. affiliate 联号；联营公司；附属公司
>>x V-1h: affiliated company 附属公司；联号；联营公司
*(IO<KAg8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
" <AljgF affordability 负担能力
FeMu`| 2 African Development Bank [AfDB] 非洲开发银行
A*i_- ;W) after-acquired property 事后取得的财产
FZ/&[;E! after-hours dealing 市后交易
=w >QG{-N after-tax profit 税后盈利；税后利润；税后溢利
I@+<[n2 agency agreement 代理协议
s3^SjZb agency expenses 代理机构的开支
)G gx agency fee 代理费
gJ7pu N Agency Law 《代理法》
L+ CSF ] agent 代理人；承销人
)HE yTHLtJ agent of company 公司代理人
Pl6=._
agent's fee 代理人费；经纪费
]x\w P7x aggregate 总计；总数；总体数字
d(XWt;K K aggregate amount 总款额；总额
96j2D8= w aggregate assets and liabilities 总体资产与负债
,#haai( aggregate at constant price 按固定价格计算的总体数字
=)bc/309 aggregate demand 总需求
:b-(@a7> aggregate gross position 总持仓量
OR{"9)I aggregate limit 总限额
M
XQ7%G aggregate of salaries tax 合计薪俸税
\/Y<.#? _ aggregate performance 总体表现；总体业绩
,{a t?y* aggregate supply 总体供应
jd*H$ BU^ aggregate surplus 总盈余
i[n 1}E.@ aggregate total 整体总额
S3f BZIPp aggregate value 总值；合计价值
/#5ZP\e aggregated basis 合计基准
JN!YRcj aggregated net chargeable income 合计应课税入息实额
Bnv%W4 aggregation 合并计算；合计；总和
R 4;6Oi) aggregation of incomes of husband and wife 夫妇入息合并计算
lHXH03 aggregation of property 财产的总和
zYsGI<4 agio 差价；贴水
v~3q4P 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》
NKrk*I"G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&aOOG8l 《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》
Y$^QH.h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q?\D9aT9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
HC+R :Dz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
10 ^=1@U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/ [M~##%: agreement for a settlement 授产协议
Rz]bCiD3
B agreement for assignment 转让协议
-9EbU7>! agreement for sale 售卖协议；买卖协议
m|[ Hhw=f agreement for sale and purchase 买卖协议
|/$#G0X; H agreement for the payment of interest 支付利息协议
3u<2~!sR agreement for the repayment of money 还款协议
cs)hq4-L` agreement of reinsurance 再保险协议
zx*f* L,6F Agricultural Bank of China 中国农业银行
]&>)=b!, air passenger departure tax 飞机乘客离境税
#96a7K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f Bmx +7 airport tax 机场税
#s%$kYp 1 alcohol duty 酒精税
QWEK;kUa@ alienation 让与；让渡；转让
: 08UeEy alimony 生活费；赡养费
Iq *7F5B All Ordinaries Index [AOI] 所有普通股指数
*XuzTGa" all risks 全险；综合险
9Wn0YIc All Sales Record for Stock Market 《股票市场成交报告》
VM`."un] Allied Capital Resources Limited 新联财务有限公司
cW\ 7yZh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/~:ztv\$M" allocation letter 拨款信件
0OXd* allocation of fund 分配款项；预留款项
HZNX1aQ|Q# allocation of profit 利润分配；溢利分配
UpbzH(?# allocation warrant 拨款令
(WC< X Kf allotment 分配；配股
M-_)CR allotment notice 股份配售通知；配股通知
sr4K-|@ allotment of shares 股份分配
ORNE>6J
H allowable 可获宽免；免税的
y- YYDEl allowable business loss 可扣除的营业亏损
sQw-#f7t allowable expenses 可扣税的支出
Sk- Ti\ allowance 免税额；津贴；备抵；准备金
E_P]f% allowance for debts 债项的免税额
BKk* <WMD allowance for depreciation by wear and tear 耗损折旧免税额
tq[C"| dH allowance for funeral expenses 殡殓费的免税额
]@EjKgs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qyto`n7 allowance for repairs and outgoings 修葺及支出方面的免税额
W7 $yE},z allowance to debtor 给债务人的津贴
#,sJd ^uI alteration of capital 资本更改
EifY K alternate trustee 候补受托人
jp|wc,]! amalgamation 合并
^H'#*b0u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K^+B" ambit of charges 征税范围；收费范围
Q5ux**(Wr amended valuation 经修订的估值
!?96P|G American Commodities Exchange 美国商品交易所
@47TDCr American Express Bank Limited 美国运通银行
HhO $`YZ%> American Stock Exchange 美国证券交易所
8wOr`ho B amortization 摊销
v-o/zud]] amount due from banks 存放银行同业的款项
0)Z7U$ amount due from banks abroad 存放海外银行同业的款项
o?>)CAo amount due from holding companies 控股公司欠款
N{'k
]& amount due from local banks 存放本港银行同业的款项
zI(Pti amount due to banks 银行同业的存款
Z'E@sc 9 amount due to banks abroad 海外银行同业的存款
9iUw7-) amount due to holding companies 控股公司存款
Uvp?HZ\Z amount due to local banks 本港银行同业的存款
` &o|= amount due to outport banks 外埠银行同业的存款
GC~::m~ amount for note issue 发行纸币的款额
h W-[omr0 amount of bond 担保契据的款额
P VPwYmte amount of consideration 代价款额
;Zw28!#Rt amount of contribution 供款数额
*UTk. :G5 amount of indebtedness 负债款额
/cg!Ap5 amount of principal of the loan 贷款本金额
,F1$Of/'@\ amount of rates chargeable 应征差饷数额
@U}UC G7+ amount of share capital 股本额
W\Gg!XsLk amount of sums assured 承保款额
3jQ
|C= amount of variation 变动幅度
I^o^@ C amount of vote 拨款数额
975KRnj amount payable 应付款额
rpvm ].4 amount receivable 应收款额
L:31toGK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_T1e##Sq, analysis 分析
y
Le5, ancillary risk 附属风险
Cs$g]&a annual account 周年帐目；周年帐目报表；年度决算；年结
t 6tqv annual accounting date 年结日期
#(7OvW+y annual allowance 每年免税额；年积金；年度津贴；年津
]b[ 3 th* annual balance 年度余额
}.Ug`7%G annual disposable income 每年可动用收入
% V$^CWOy annual estimates 周年预算
hX^XtIC= annual fee 年费
Ruf*aF ( annual general meeting 周年大会
_*+M'3&= annual growth rate 年增率；每年增长率
yO !*pC annual long-term supplement 长期个案每年补助金
h0GXN\xI annual pensionable emolument 可供计算退休金的年薪
hAY_dM annual report 年报
[=iq4F'7 Annual Report on the Consumer Price Index 《消费物价指数年报》
E yNCky annual return 周年报表；周年申报表；每年报税表格
(Lc%G~{ Annual Return Rules 《周年报表规则》
i}Y:o } annual review of consumer prices 每年消费物价回顾
_C##U; e! annual roll-forward basis 逐年延展方式
zUOYH4+ annual salary 年薪
4 :K9FqU annual statement 年度报表；年度决算表
-+z^{*\; N 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
v>,XJ 7P annuitant 年金受益人
g ,.iM8 annuity 年金
<|{=O9 annuity contract 年金合约
-1@kt<Es annuity on human life 人寿年金
=lzjMRX(? antecedent debt 先前的债项
a^CIJ. P2 ante-dated cheque 倒填日期支票
J[^-k!9M anticipated expenditure 预期开支
vnKUD| anticipated net profit 预期纯利
(h
E^<jNR anticipated revenue 预期收入
H.YntFtD' anti-inflation measure 反通货膨胀措施
#e=[W) ) anti-inflationary stance 反通货膨胀立场
p}h)WjC apparent deficit 表面赤字
:/u
EPki apparent financial solvency 表面偿债能力
#jnb 6v=5v apparent partner 表面合伙人
c c@y application for personal assessment 个人入息课税申请书
TG!sck4/-Q application of fund 资金应用
n|8fdiK#} application to release as liquidator and to destruct the books of accounts and documents
/m%;wH|6% 申请免除清盘人职务及毁灭帐簿与文件
+Ix;~ appointed actuary 委任精算师
G=wJz appointed auditor 委任核数师；委任审计师
CrK}mbe appointed trustee 委任的受托人
s8R.?mhH= appointer 委任人
J"|o g|Tz apportioned pro rata 按比例分摊
m~2PpO apportionment 分配；分摊
T8v>J4@t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1>n @`M8} apportionment formula 分摊方程式
IF<jq\M apportionment of estate duty 遗产税的分摊
?8`b appraisal 估价；评估
d5h:py5 appreciable growth 可观增长
R@;kY S appreciable impact 显着影响
LnLuWr<;} appreciable increase 可观增长
;0 ,-ywK appreciation 增值；升值
em TqbO appreciation against other currencies 相对其他货币升值
Qv#]T, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
BYRf MtT@+ appreciation tax 增值税
SI-s:%O appropriation 拨款；拨用；拨付
M-eX>}CDm appropriation account 拨款帐目
-2f_e3jF Appropriation Bill 拨款法案
Lb(=:Z!{ appropriation-in-aid system 补助拨款办法
B%[Yu3gBo approved assets 核准资产
[/'W#x approved basket stock 认可一篮子证券
oB+drDp8U approved budget 核准预算
x2 l~ aw#? approved charitable donation 认可慈善捐款
e~xN[Q\0] approved charitable institution 认可慈善机构
*M09Y'5] approved currency 核准货币；认可货币
xM[m(m approved estimates 核准预算
Zhf+u
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4v Ug:'DM approved overseas insurer 核准海外保险人
yH irm|o approved overseas trust company 核准海外信托公司
a8NL approved pooled investment fund 核准汇集投资基金
WSUU_^ . approved provident fund scheme 认可公积金计划
n%A)#AGGc approved provision 核准拨款
u`g|u:(r approved redeemable share 核准可赎回股份
{ZB7,\ approved regional stock 认可地区性证券
86oa>#opU approved retirement scheme 认可退休金计划
Rkgpa/te" approved subordinated loan 核准附属贷款
FK<1SOE arbitrage 套戥；套汇；套利
r"c<15g2' arbitrageur 套戥者；套汇者
=5J}CPKbZI arbitrary amount 临时款项
EP ,lT.u3 arrangement 措施；安排；协定
R e-4y5f arrears 欠款
"H#2 arrears of pay 欠付薪酬
8do-z"- arrears of revenue 逾期未收税款；逾期未收的帐项
.O@T#0&=_ articles of association 组织章程；组织细则；组织章程细则
Zh,(/-XN; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
] %pr1Ey ascertainment of profit 确定利润
RAPR-I;{ "Asia Clear" “亚洲结算系统”
x= X"4Mj0) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8!sl) R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
saY":fva Asian Development Fund [ADF] 亚洲发展基金
DY1UP (y Asian dollar bond 亚洲美元债券
G?*)0`~W Asian dollar market 亚洲美元市场
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a# Asian dollar rate 亚洲美元利率
O!#r2Y"?K1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q-}q r g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l]C#bL>i asked price 沽盘；喊价；索价；卖方报价
G*^4+^Vz? assessable income 应评税入息
H85J MPZ7
assessable loss 应评税亏损
DxoW,G W assessable profit 应评税利润
n
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j`7q7} assessed profit 估定利润
u7 L&cx assessed value 经评估价值
Cl& YN}t5 assessment 评税；评定；估价；评税单
Qh3BI?GZ'3 assessment number 评税编号；估价编号
t>Lq
"]1 assessment of additional tax 补加税评税
OXp(rJ*bK assessment of performance 业绩评估；实绩评价
fR h}n ^X Assessor 评税主任
&L`^\B]k| asset price bubbles 资产价格泡沫
$ra q,SP asset-backed securities 具资产保证的证券
eCFMWFh C assets accretion 资产增值
/0 CS2mLC assets and liabilities 资产与负债
[0MNq]gxf assets betterment statement 资产递增表；资产改进表
Dk%+|c assets lending 实物放款；有抵押贷款
/x q^]0xy assets of the company passing on the death 死者去世时转移的公司资产
z>lIZ} assets pledged as security for liabilities 用作负债抵押的资产
mUA!GzJ~u- assets portfolio 资产投资组合
?te~[_oT assets price 资产价格
6pP:Q_U$ assets quality 资产质素
_59f.FsVR assets realization 资产变现
x 4bmV@b assets refinancing arrangement 资产再集资安排
G9_7jX* assets securitization 资产证券化
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{"=/ assets situated outside Hong Kong 在香港以外地方的资产
)5Wt(p:T6_ assets stripping 削减资产；拆卖资产
cXw8#M! assets value 资产值
)s N}ClgJ assignee 承让人
9x`1VR
: assignment 转让；转让书；转让契
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m{F assignment of interest 权益转让
Dr K@y8 assignment of letters patent and trade mark 专利证书及商标转让
8Wba Hw_ assignment of property 物业转让；物业转让书
?`T Q'#P` assignment right 转让权
I
>a K a assignor 转让人
?k`UQi]Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
<c% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zb3,2D+ P associate member 附属会员
>=1A a,_tc associated body corporate 相联法人团体
uN&UYJ' B associated company 相联公司；联属公司
muAgsH$/ associated corporation 相联法团
IN_O!c0e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W#&BU- |2 公认会计师公会〔英国〕
w?V;ItcL Association of Futures Exchange Brokers 香港期货经纪协会
"^Vnnb:Z*o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J4 %"38l association of underwriters 承保人组织
s~06%QEG assumption of control 接管
RiG]-K: assurance 担保；保险；转易；转易书
G5hf m- assurance of interest 权益的转易
~6=aoF5"3? at 19XX price 按一九ＸＸ年价格计算
O1Ynl` } at a discount 按赔价计算；按贴水价格计算；打折扣
h0] bIT{ at a premium 按溢价计算；按升水价格计算
.B?fG)'WsF at call 通知付款；按通知
?f= ~Pn+ at constant market price 按固定市价计算
W2 {4s
1 at constant price 按固定价格计算
{b|V;/ at cost 按成本计算
yMEI^,0" at current market price 按当时市价计算；按现时市价计算
ka@yQ V at current price 按当时价格计算；按现时价格计算
y[ZVi5) , at factor cost 按要素成本计算；按生产要素成本计算
?)g [Xc;K at money-of-the-day price 按付款当日价格计算
JFdMYb at or better 按指定或较佳价位〔买卖指令〕
cx[[K. at par 按面值计算；平价
97dF at sight 见票即付
E~c>j<'-"< at the close 按收市盘
e=+q*]> at the opening 按开市盘
>} B53.;.k attestation 见证；见证条款
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`n'W at-the-money option 平价期权
XVF!l> nE attorney 受权人；受托代表人
/[5\T2GI attornment 新拥有人承认书
Y() ZM attributable profit 可归属利润
!yvw5As % attributable share value 可归属股份价值
1:RK~_E Auckland Stock Exchange 奥克兰证券交易所
z SjZTA/Z auction 拍卖
{1 1 3 B) auctioneer 拍卖商
k*OHI/uiow audit 审计；核数
*x _e] /} Audit Commission 审计署
) X3
|[ 4R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V@+X4` T 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〕
XP[ ~ :+ audit review 帐目审查
tkmzOc H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=3nA5'UZ audited account 审计帐目；经审计的帐目
cfPp>EK audited annual account 经审计的周年帐目
k(xB%>ns audited balance sheet 经审计的资产负债表
%XQJ!s C` auditor 核数师；核数主任；审计师
ZFtJoGaR auditor's certificate 核数师证明书；审计师证明书
>3,}^`l auditor's report 核数师报告；审计师报告
@YVla !5O@ Aussie bond 澳元债券
( G~M E> austerity budget 紧缩预算
_C=01 %/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k kJ8xyO Australia All Ordinaries Index 澳洲所有普通股票指数
PzT@ q\O Australian Dollar [AUD] 澳元
--k!KrL Australian Options Market 澳大利亚期权市场
VR'zm\< D Australian Securities Commission 澳洲证券事务监察委员会
>%5GMx>m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lk[u Australian Stock Exchange 澳大利亚证券交易所
WpOH1[ 8v Austrian Schilling [ATS] 奥地利先令
Xy}>O* authentication 认证；鉴证
b8 1cq, authority to purchase 委托购买证；委购书
(Q.tH authorization 认可；核准；授权；授权书
mz<X$2]? authorization by direction 指示授权
Y-,S_59 authorization by instruction 指令授权
:QF`Orb!^ authorization by warrant 令状授权
G5lBCm authorization of unit trust 单位信托的认可
,."wxP2u authorized agent 指定代理人
RU~Pa+H authorized capital 法定资本
cYvt!M\ed authorized clerk 出市员
QVah4wFL*. authorized dealer 认可交易商
);?tGX authorized financial institution 认可财务机构
Q[FDk63;w authorized fund 认可基金
wc#k@"2AZb authorized fund house 获授权的基金公司；认可基金公司
r*ziO#[ authorized institution 认可机构
[ {HTGz@( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;Ah eeq746 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\mZB*k)+ authorized insurer 获授权保险人；获认可承保人
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%TO& authorized person 获授权人
VF +g+~ authorized representative 获授权代表
UG vUU<N|N authorized share capital 法定股本
;&!Q N #_ automated quotation system 自动报价系统
0b<Qs88yd> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e(FT4KD~ 自动交易系统〔香港期货交易所有限公司〕
>p`i6_P0P/ automatic adjustment mechanism 自动调整机制
\= $G94% automatic adjustment system 自动调整系统
aiZZz1C Automatic Clearing House 自动票据交换所
7V5kYYR^F automatic exchange rates accumulation system 自动化汇率累集系统
^5)=) xV F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{E}D 6`{ automatic teller machine [ATM] 自动柜员机
i~3\dp autopay 自动转帐
brK7|&R< available assets 可用资产
Ezt uVe available fiscal reserve 现存财政储备
k2.\1}\ available profit 可用利润
C >F5=& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1 (Z+n,Hh average 平均；平均数；海损
}2^qM^,0 average basic salary 平均基本薪金
W e*uZ? + average consumer expenditure 平均消费开支；一般消费开支
$@w ,9J\ average cost 平均成本
^E)8Sb9t average cost of land production 增辟土地平均成本
Galh _;= average daily turnover 平均每日成交额
/7ShE-.5# average daily wage rate 平均每日工资率
I,"q: QS+ average expenditure pattern 平均开支模式
~Q]/ =HK average growth rate 平均增长率
>>M7#hmt average net fixed assets 固定资产平均净值
'Tskx average of relatives 相对价格平均数
sn
Ou average price 平均价格
O&#>i]*V average propensity to consume 平均消费倾向；一般消费倾向
b?<@ average propensity to save 平均储蓄倾向；一般储蓄倾向
uZ+"-Ig average rate 平均率
&i6JBZ#~, average revenue 平均收入；平均收益
A<(Fn_ &W average stock 平均库存；平均存货
NC YOY average yearly rent 平均年租
vst;G-ys avoidance of double taxation 避免双重课税
'}OAl avoidance of tax 避税
