A:
d#W^S[[ A share Ａ股；甲类股份
H^vA}F` abatement of tax 减税；减扣免税额
7(P4KvkI ABN AMRO Bank N.V. 荷兰银行
ub+XgNO above-the-line expenditure 线上项目支出；经常预算支出
Xn>>hzj-x? above-the-line receipt 线上项目收入；经常预算收入
.YP&E1lNi ABSA Asia Limited 南非联合亚洲有限公司
Y]5MM:mI absolute change 绝对数值变更
`)MKCw$e absolute expenditure 实际开支
q!~DCv df absolute guideline figure 绝对准则数字
>;VZB/ d absolute interest 绝对权益
#q-fRZ:P absolute order of discharge 绝对破产解除令
TefPxvd absolute profit margin 绝对利润幅度
/s+S\
djk absolute value 实值；绝对值
-"^xg" absolutely vested interest 绝对既得权益
+Hp`(^( absorbed cost 已吸收成本；已分摊成本
; E >#qYC6 absorption 吸收；分摊；合并
'tU \~3 k absorption rate 吸收率；摊配率；分摊率
| h+vdE8 ACB Finance Limited 亚洲商业财务有限公司
A5]yC\*zt acceptable form of reciprocity 合理的互惠条件
e<FMeg7n acceptable rate 适当利率；适当汇率
Z`zLrXPD) acceptance agreement 承兑协议
4X+I2CD acceptance for honour 参加承兑
d>Nh<PqH6 acceptor 承兑人；接受人；受票人
>+>N/`BG acceptor for honour 参加承兑人
%?[0G,JG accident insurance 意外保险
'$J M2 u Accident Insurance Association of Hong Kong 香港意外保险公会
{)
sE;p- accident insurance scheme 意外保险计划
}U4mXkZF accident year basis 意外年度基准
7r.~L accommodation 通融；贷款
L]&y[/\E1 accommodation bill 通融票据；空头票据
;d_<6|*M accommodation party 汇票代发人
<=w!: account balance 帐户余额；帐户结余
2iO{*cB account book 帐簿
kg,\l9AM account collected in advance 预收款项
u,N<U t account current book 往来帐簿
&] xtx>qg< account of after-acquired property 事后取得的财产报告
)r)ZmS5O account of defaulter 拖欠帐目
8#o2 qQ2+ account payable 应付帐款
<aI}+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Cb.M account receivable 应收帐款
*/K]sQZa account receivable report 应收帐款报表
(v?
rZv account statement 结单；帐单；会计财务报表
B7 'yc`)H account title 帐户名称；会计科目
Q&"o h accountant's report 会计师报告
BMV\@Sg Accountant's Report Rules 会计师报告规则
|sP0z !)b accounting and auditing procedure 会计与审计程序；会计与核数程序
6BM$u v4 Accounting Arrangements 《会计安排》
* X}2 accounting basis 会计基础
s#")hMJQ accounting by Official Receiver 破产管理署署长呈交的帐目
s<a G Accounting Circular 《会计通告》
|`V=hqe{ accounting class 会计类别
!$!%era` accounting date 记帐日期；会计结算日期
6o5,d] accounting for money 款项核算
dO,; k + Accounting Officer 会计主任
gr{*wYL accounting period 会计报告期；会计期
Np+pJ c1 accounting policy 会计政策；会计方针
uY/C iTWr accounting practice 会计惯例
{))Cb9' accounting principle 会计准则
|YfJ#Agm+ accounting record 会计记录
vb`aV<Mh H accounting report 会计报告
Q~P|=* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GhjqStjS&l Accounting Society of China 中国会计学会
?32i1F! accounting statement 会计报表
\C$cbI =;+ accounting system 会计制度；会计系统
qEl PYN*wF accounting transaction 会计事项；帐务交易
"pH;0[r] accounting treatment 会计处理
f|)~_J H accounting year 会计年度
UdA,.C0 accretion 增值；添加
8s-X H accrual 应计项目；应累算数目
`0!% jz= accrual basis 应计制；权责发生制
0( $On`# accrual basis accounting 应计制会计；权责发生制会计
6E^9> accrue 应累算；应计
}m7$,'C%P accrued benefit 应累算利益
)ZFc5m^+u accrued charges 应计费用
DnW/q accrued cumulative preference share dividend 应累算的累积优先股股息
J(= y$8xje accrued expenses 应累算费用
(N)>?r@n` accrued interest payable 应付利息；应计未付利息
_9R j, accrued interest receivable 应收利息；应计未收利息
R\/tKZJjb accrued right 累算权益
_ 5$L`& accruing profit 应累算的利润
#YK3Ogb, accumulated fiscal reserve 累积财政储备
d 3#e7rQ8 accumulated profit 累积利润；滚存溢利
{eQijW2Z3 accumulated reserve 累积储备
lQm7` + accumulation of surplus income 累积收益盈余
| +>U91! acquired assets 既得资产
?|!m acquisition 收购；购置；取得
@l5G BsLK acquisition cost 购置成本
9jNh%raG| acquisition expenses 购置费用
R|wS*xd , acquisition of 100% interest 收购全部股权
GJHJ? ^% acquisition of control 取得控制权
f;Ijl 0d@ acquisition of fixed assets 购置固定资产
p1mAoVxR acquisition of shell “买壳”
>RpMw!NT acquisition price 收购价
k72NXagh act of God 天灾
/V#? d acting partner 执事合伙人
+V[;DOlll active market 买卖活跃的市场；交投畅旺的市场；旺市
'Z#>K* active partner 积极参与的合伙人
-C!m#"PDW active trading 交投活跃
tT]mMlKJ actual circulation 实际流通
I
}8b] actual cost 实际成本
1\)lD(J\C actual expenditure 实际开支；实际支出
g@Y]$ey%A actual income 实际入息；实际收入；实际收益
kVG+Wr7l0F actual market 现货市场
K*4ib/'E a actual price 现货价；实际价格
Q:b0 ! actual profit 实际利润
HNlW.y" actual quotation 实盘；实际价位；实际报价
2:e7'}\D. actual year basis 按实际年度计算
Cte NJBm actuals 实货
.0;\cv4} actuarial investigation 精算调查
:QXKG 8^ actuarial principle 精算原则
Re'3 bs:+ actuarial report 精算师报告
8=?U7aw Actuarial Society of Hong Kong 香港精算学会
t3K9 |8< actuarial valuation 精算师估值
(*V!V3E3# actuary 精算师
]6O(r)k ad referendum agreement 暂定协议；有待覆核的协定
yF+mJ >kj ad valorem duty 从价税；按值征税
ZW@cw } ad valorem duty system 从价税制
Ol| fdQ ad valorem fee 从价费
0I2?fz) ad valorem tariff 从价关税
4p6T0II_$ additional allowance 额外免税额
vmo ! additional amount for unexpired risk 未过期风险的额外款额
[
<k&]Kv additional assessable profit 补加应评税利润
BJ
fBY H,M additional assessment 补加评税
B7o US}M additional commitment 额外承担
2 =1qmQE additional commitment vote 额外承担拨款
@3FQMs4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LW">9 ;n additional dependent parent allowance 供养父母额外免税额
?wn <F}UH additional provision 额外拨款
OqmW lN.? additional stamp duty 附加印花税
h,b_8g{! additional tax 补加税罚款；补加税款
aOsc_5XDR; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%e|UA -( adjudged bankrupt 被裁定破产
m#RMd,'X adjudicated bankrupt 裁定破产人
+OtD@lD`! adjudication fee 裁定费；评定印花税额手续费；评估契据费
:&2% x adjudication of bankruptcy 裁定破产；宣告破产
1Oak8 \G adjudication of insolvency 裁定无力偿还债务
R"\(a adjusted actual 经调整的实数；调整后的实数
dX[ Xe adjusted current assets 经调整的流动资产；调整后的流动资产
;4 Xx5*E adjusted figure 经调整的数字；调整后的数额
r /HG{XH` adjusted liabilities 经调整的负债；调整后的负债
Ea0EG> Y adjusted loss 经调整的亏损；调整后的亏损
y$6EEp 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/pK adjusted profit 经调整的利润；调整后的利润
:/RvtmW adjusted surplus 经调整的盈余额；调整后的盈余额
J{L d)Q,^ adjusted value 经调整的价值；调整后的价值
ng6E &<Z adjustment 调整；修订；理算〔保险〕
yC4%z) t&R adjustment centre 调剂中心
f rV_5yK' adjustment lag 调整过程的时间差距；调整时差
#BZ5Mxzj adjustment mechanism 调整机制
G(t &(t`[ adjustment of loss 亏损调整
t~!ag#3['. adjustment process 调整过程；调整程序
8p1:dTI5Pb adjustment range 调整幅度
d(| 4 +^> administered exchange rate 受管制汇率
{>TAnb?n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-Y N ( j \ administration expenses 行政费用
!vHCftKel administration fee 手续费；行政费
Hd
gABIuX administration in bankruptcy 破产管理
&?}h)U#: administration order 遗产管理令
wOrj-Smx administrator 管理人；遗产管理人
Q
t rU_c2k administrator of the estate 遗产管理人
XjxI@VXzUV admission of debt 债项承认书
zgn`@y 2 admission of proof 接纳债权证明
=e h!eZ9 advance 放贷款项；垫付款项；预支款项；预付款项
k RSY;V advance account 暂支帐目；预付款帐户
BV\~Dm]" advance compensation 预付补偿金
sAZL,w advance from shareholder 股东垫款
Qk@BM advance pending reimbursement 预支以待日后付还
.E{FD%U advanced economy 先进经济体系
8&bNI@:@ advancement 预付；预付财产
GpR,n2 advances warrant 垫款令
%%h.`p1 advancing 贷出
`/WOP`'zM adverse balance 逆差
2+R] q35- adverse exchange 逆汇
$:onKxVM advertisement addressed to shareholders 在报章刊登的致股东通告
*GdJ<B$ advice for collection 托收通知书
%0 U@k!lP advice of drawing 提款通知书；汇票通知书
WM=)K1p0 u advice of payment 付款通知
$%ww$3 Advisory Committee [Securities and Futures Commission]
L[Wi[S6=)g 谘询委员会〔证券及期货事务监察委员会〕
F EBRUk6.h Advisory Committee on Diversification 经济多元化谘询委员会
+j$ nbU0U affidavit 誓章；遗产申报誓章
k9VWyq__ affidavit of no receipt 述明无收款的誓章
]J/ ;Xp affiliate 联号；联营公司；附属公司
P;|63" U affiliated company 附属公司；联号；联营公司
V=Bm pg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i=f hK~Jd affordability 负担能力
wGHVq
fm5 African Development Bank [AfDB] 非洲开发银行
:z|$K^)7Z after-acquired property 事后取得的财产
W4h ]4X after-hours dealing 市后交易
Z hCjY after-tax profit 税后盈利；税后利润；税后溢利
) _?H BTG agency agreement 代理协议
`H^
H #W agency expenses 代理机构的开支
j2 >WHh agency fee 代理费
K;TTGK Agency Law 《代理法》
^l K!tO eO agent 代理人；承销人
y C!>7@m agent of company 公司代理人
p-7?S^!l agent's fee 代理人费；经纪费
x'%vL",% aggregate 总计；总数；总体数字
ICTjUQP aggregate amount 总款额；总额
/~?[70B }E aggregate assets and liabilities 总体资产与负债
yV&]i-ey aggregate at constant price 按固定价格计算的总体数字
(;HO3Z".q$ aggregate demand 总需求
)k `+9}OO aggregate gross position 总持仓量
V {}TG] aggregate limit 总限额
hWX4 P aggregate of salaries tax 合计薪俸税
gDX\ p>7 aggregate performance 总体表现；总体业绩
.l,NmF9 aggregate supply 总体供应
*_ a jb: aggregate surplus 总盈余
1D~B\=LL} aggregate total 整体总额
X-j<fX_ aggregate value 总值；合计价值
y35e 3 aggregated basis 合计基准
x3jjtjf aggregated net chargeable income 合计应课税入息实额
Dd$8{~h"G aggregation 合并计算；合计；总和
azTiY@/ aggregation of incomes of husband and wife 夫妇入息合并计算
ZMK1V)ohn aggregation of property 财产的总和
.wtYost v agio 差价；贴水
zT hut!O Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e)F_zX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W)Yo-% 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
V<KjKa+s G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xx m7s S 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\,I{*!hw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a3 He-76 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZCfd<NS? agreement for a settlement 授产协议
%r:4'$E7| agreement for assignment 转让协议
KkR.p,/ agreement for sale 售卖协议；买卖协议
I7 <U C{Ny agreement for sale and purchase 买卖协议
;N
_ %O agreement for the payment of interest 支付利息协议
oV~S4|9: agreement for the repayment of money 还款协议
wFBS ux $ agreement of reinsurance 再保险协议
4@M}5WJ7 Agricultural Bank of China 中国农业银行
C Y!H)6k air passenger departure tax 飞机乘客离境税
Nk9w ;
z& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
aZ ta%3`) airport tax 机场税
mVT [:a3 alcohol duty 酒精税
l @@ qpaH alienation 让与；让渡；转让
) LB bA alimony 生活费；赡养费
.e5 rKkkT All Ordinaries Index [AOI] 所有普通股指数
q+ XU Cnv all risks 全险；综合险
QC fR2Nn} All Sales Record for Stock Market 《股票市场成交报告》
i \ .&8 Allied Capital Resources Limited 新联财务有限公司
gO]8hLT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Jb8%A@Z + allocation letter 拨款信件
!zfV (& allocation of fund 分配款项；预留款项
z7Z!wIzJ allocation of profit 利润分配；溢利分配
1 _G+sDw$ allocation warrant 拨款令
U(<~("ocN allotment 分配；配股
h>/ L4j*Z allotment notice 股份配售通知；配股通知
k{^iv: allotment of shares 股份分配
k rXU*64 allowable 可获宽免；免税的
01+TVWKX allowable business loss 可扣除的营业亏损
(T.g""N~` allowable expenses 可扣税的支出
qp/nWGj allowance 免税额；津贴；备抵；准备金
T<mP.T,$! allowance for debts 债项的免税额
(%{!TJg ZR allowance for depreciation by wear and tear 耗损折旧免税额
Lcs?2c:% allowance for funeral expenses 殡殓费的免税额
u4[rA2Bf8E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z*N%kcw" allowance for repairs and outgoings 修葺及支出方面的免税额
/8lmNA allowance to debtor 给债务人的津贴
$oi8 <8Y alteration of capital 资本更改
@8SA^u0 alternate trustee 候补受托人
YUlH5rO3 amalgamation 合并
kyD*b3MN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/J&_ZDNV~ ambit of charges 征税范围；收费范围
3+I"Dm, amended valuation 经修订的估值
ESkhCDU American Commodities Exchange 美国商品交易所
ban;HGGNG{ American Express Bank Limited 美国运通银行
J vtbGPz American Stock Exchange 美国证券交易所
#-g2p?+i& amortization 摊销
.gw6W0\F amount due from banks 存放银行同业的款项
u9ue>I / amount due from banks abroad 存放海外银行同业的款项
%lGg}9k' amount due from holding companies 控股公司欠款
U{3Pk0rZ amount due from local banks 存放本港银行同业的款项
f5#VU7=1F2 amount due to banks 银行同业的存款
%){) /~e& amount due to banks abroad 海外银行同业的存款
Gg5>~"pb amount due to holding companies 控股公司存款
sTECNY=l amount due to local banks 本港银行同业的存款
EB5 ^eNdL amount due to outport banks 外埠银行同业的存款
(g UxS.zU amount for note issue 发行纸币的款额
oX6( )FR amount of bond 担保契据的款额
i0[mU, amount of consideration 代价款额
L^jhr>-"; amount of contribution 供款数额
(w/lZt amount of indebtedness 负债款额
>uYGY{+j[ amount of principal of the loan 贷款本金额
F2$?[1^f amount of rates chargeable 应征差饷数额
y~rtYI
amount of share capital 股本额
G 2FD'Sf amount of sums assured 承保款额
2L7ogyrU/A amount of variation 变动幅度
-q DL': amount of vote 拨款数额
U~<~>^[ amount payable 应付款额
^W[3Ri G amount receivable 应收款额
J-~:W~Qx4N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
h.aXW]]}(P analysis 分析
S6c>D&Q ancillary risk 附属风险
U5H 5QW + annual account 周年帐目；周年帐目报表；年度决算；年结
qmbhx9V annual accounting date 年结日期
2?c%<_jPA annual allowance 每年免税额；年积金；年度津贴；年津
;VPYWss annual balance 年度余额
ljk,R
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B..> *Xb annual estimates 周年预算
zR }vw{ annual fee 年费
[vcSt5R= annual general meeting 周年大会
uS NlI78D annual growth rate 年增率；每年增长率
8Y~\:3&1< annual long-term supplement 长期个案每年补助金
`FIS2sl / annual pensionable emolument 可供计算退休金的年薪
<f@
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-K iI&Q Annual Report on the Consumer Price Index 《消费物价指数年报》
A55F * d annual return 周年报表；周年申报表；每年报税表格
F3 <Ip~K Annual Return Rules 《周年报表规则》
lB O x B/` annual review of consumer prices 每年消费物价回顾
?xz Dz annual roll-forward basis 逐年延展方式
r?=3TAA annual salary 年薪
6Zq7O\ annual statement 年度报表；年度决算表
6Vy4]j dT5 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
biAa& annuitant 年金受益人
6i*LP(n annuity 年金
`5t
CmU annuity contract 年金合约
a O(&< annuity on human life 人寿年金
$WZH kV antecedent debt 先前的债项
Z`{GjV3%wH ante-dated cheque 倒填日期支票
*!yY7 ~# anticipated expenditure 预期开支
604^~6 anticipated net profit 预期纯利
C )+%9Edg anticipated revenue 预期收入
!R1OSVFp anti-inflation measure 反通货膨胀措施
w:@W/e*9N anti-inflationary stance 反通货膨胀立场
9lSs;zm{Q apparent deficit 表面赤字
UJrN+RtL apparent financial solvency 表面偿债能力
`:EU~4s\ apparent partner 表面合伙人
#:} mi;{ application for personal assessment 个人入息课税申请书
(Z at|R.F application of fund 资金应用
* vIC9./ application to release as liquidator and to destruct the books of accounts and documents
z]=je r 申请免除清盘人职务及毁灭帐簿与文件
D?
FW Sv appointed actuary 委任精算师
uE,j$d appointed auditor 委任核数师；委任审计师
e2M jV8Bs appointed trustee 委任的受托人
QhmOO-Z? appointer 委任人
p!2t/XIM apportioned pro rata 按比例分摊
tcj3x< apportionment 分配；分摊
c$R<j'7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[knwp$ apportionment formula 分摊方程式
U#F(%b-LC apportionment of estate duty 遗产税的分摊
^TCfj^FP appraisal 估价；评估
-n`2>L1 appreciable growth 可观增长
.7MLgC; appreciable impact 显着影响
iLJBiZ+ appreciable increase 可观增长
Ox"SQ`nSj' appreciation 增值；升值
0`"DYJ}d appreciation against other currencies 相对其他货币升值
RV, cQ K appreciation of the exchange value of Hong Kong dollar 港元汇值上升
MF.$E?_R appreciation tax 增值税
\$D41_Wt| appropriation 拨款；拨用；拨付
;F\sMf{ appropriation account 拨款帐目
>&uR=Yd Appropriation Bill 拨款法案
LkUi^1((e appropriation-in-aid system 补助拨款办法
q wHP8GU approved assets 核准资产
XQ$9E?|= approved basket stock 认可一篮子证券
<5sP%Fs ) approved budget 核准预算
E JJ W approved charitable donation 认可慈善捐款
/3Cd P'c approved charitable institution 认可慈善机构
x.aqy'/ ` approved currency 核准货币；认可货币
Ky6 d{|H approved estimates 核准预算
t%]b`ad approved estimates of expenditure 核准开支预算
rb<9/z5- approved overseas insurer 核准海外保险人
g 9:V00^< approved overseas trust company 核准海外信托公司
.0#{ ?R, approved pooled investment fund 核准汇集投资基金
Yjp*T:6 approved provident fund scheme 认可公积金计划
bDM;7fFp$ approved provision 核准拨款
:V:siIDn approved redeemable share 核准可赎回股份
Ln&CB!u approved regional stock 认可地区性证券
#F6!x3 Z approved retirement scheme 认可退休金计划
(c1Kg approved subordinated loan 核准附属贷款
&cB +la\_ arbitrage 套戥；套汇；套利
a3[lZPQe arbitrageur 套戥者；套汇者
$ h8,QPy arbitrary amount 临时款项
8WM Guv arrangement 措施；安排；协定
EMMp4KKOx+ arrears 欠款
_ gI1@uQw
arrears of pay 欠付薪酬
ed4`n!3 arrears of revenue 逾期未收税款；逾期未收的帐项
HWi: CDgm articles of association 组织章程；组织细则；组织章程细则
H0Ck%5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^ lM.lS>) ascertainment of profit 确定利润
wb/@g=` d "Asia Clear" “亚洲结算系统”
u1_NC; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v!%VH?cA8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#kPsg9Y Asian Development Fund [ADF] 亚洲发展基金
@w@ `-1 Asian dollar bond 亚洲美元债券
@1iH4RE * Asian dollar market 亚洲美元市场
\6K1Z!*; Asian dollar rate 亚洲美元利率
oAxCI/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_$BH.I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E j/P: nB asked price 沽盘；喊价；索价；卖方报价
*K2fp=Ns assessable income 应评税入息
Bu,VLIba assessable loss 应评税亏损
nT xN>?l2E assessable profit 应评税利润
jK-usn assessable value 应评税值
@sLB
_f assessed profit 估定利润
K8g9IZ*lT assessed value 经评估价值
]:F?k# c assessment 评税；评定；估价；评税单
\4roM1&[
assessment number 评税编号；估价编号
u^]Z {K_B assessment of additional tax 补加税评税
I=}pT50~9 assessment of performance 业绩评估；实绩评价
$%0A#&DVh Assessor 评税主任
P'D'+qS asset price bubbles 资产价格泡沫
%~^:[@xa* asset-backed securities 具资产保证的证券
'w~e>$WI assets accretion 资产增值
G.sf>.[ assets and liabilities 资产与负债
@c^g< assets betterment statement 资产递增表；资产改进表
<;':'sW assets lending 实物放款；有抵押贷款
NM&R\GI assets of the company passing on the death 死者去世时转移的公司资产
&xMQ assets pledged as security for liabilities 用作负债抵押的资产
o
C#W assets portfolio 资产投资组合
fW8whN assets price 资产价格
<-Q0s%mNj, assets quality 资产质素
[gxH,=Pb assets realization 资产变现
PHQ99&F1 assets refinancing arrangement 资产再集资安排
pm k;5 d assets securitization 资产证券化
37nGFH`K2m assets situated outside Hong Kong 在香港以外地方的资产
G =qT{c 8Q assets stripping 削减资产；拆卖资产
OysO55 i assets value 资产值
|g8Q.*"l[ assignee 承让人
f`"@7 -N assignment 转让；转让书；转让契
p-,( P+Np assignment of interest 权益转让
8$y5) ~Q assignment of letters patent and trade mark 专利证书及商标转让
7Hzv-s assignment of property 物业转让；物业转让书
7=[/J*-m assignment right 转让权
R?H[{A X assignor 转让人
&(YNz9L associate 有联系的人；有关连人士；相联者；合伙人；联系人
NncII5z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&)#bdt [ associate member 附属会员
7/GL@H associated body corporate 相联法人团体
vK,.P:n associated company 相联公司；联属公司
O t1:z:Pl associated corporation 相联法团
zTS#o#`!\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1OW#_4w/ 公认会计师公会〔英国〕
Q<d|OX Association of Futures Exchange Brokers 香港期货经纪协会
sRDxa5<MD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
muKCCWy# association of underwriters 承保人组织
#5 }v ? assumption of control 接管
9Jj:d)E>o assurance 担保；保险；转易；转易书
_"c:Z !L assurance of interest 权益的转易
W+ D{4: at 19XX price 按一九ＸＸ年价格计算
M 5<c H E at a discount 按赔价计算；按贴水价格计算；打折扣
.[8g6:> at a premium 按溢价计算；按升水价格计算
~sbn"OS + at call 通知付款；按通知
nh? ~S` at constant market price 按固定市价计算
fMZzR|_18 at constant price 按固定价格计算
Q _ M:v at cost 按成本计算
f s6 % M]u at current market price 按当时市价计算；按现时市价计算
kl i)6R< at current price 按当时价格计算；按现时价格计算
T@x_}a:g at factor cost 按要素成本计算；按生产要素成本计算
wzz> N@| at money-of-the-day price 按付款当日价格计算
KB6`OT^b{r at or better 按指定或较佳价位〔买卖指令〕
ooIA #u at par 按面值计算；平价
4oA9|}<FR at sight 见票即付
tB==v{t at the close 按收市盘
`g!N Fp9q at the opening 按开市盘
diDB>W attestation 见证；见证条款
Cso-WG, at-the-money option 平价期权
Yi+$g attorney 受权人；受托代表人
z`KP
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&n-)A lx attributable profit 可归属利润
e<1)KqG attributable share value 可归属股份价值
+je{%,* Auckland Stock Exchange 奥克兰证券交易所
@]xH t&j auction 拍卖
J{ h?=vK auctioneer 拍卖商
@'fWS^ ;& audit 审计；核数
MZK%IC> Audit Commission 审计署
_W^{,*p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0;avWa)Q 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〕
wwVg'V; audit review 帐目审查
>[ a&,gS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!R@s+5P)U audited account 审计帐目；经审计的帐目
2JX@#vQ4 audited annual account 经审计的周年帐目
D ~LU3 #n audited balance sheet 经审计的资产负债表
VSW"/{Lp auditor 核数师；核数主任；审计师
Z z@wbhMV auditor's certificate 核数师证明书；审计师证明书
bFtzwa5Gc auditor's report 核数师报告；审计师报告
Ab/KVB Aussie bond 澳元债券
Zt H{2j0 austerity budget 紧缩预算
qF57T>v| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)9'Zb`n Australia All Ordinaries Index 澳洲所有普通股票指数
PWbi`qF)r Australian Dollar [AUD] 澳元
odNHy JS0 Australian Options Market 澳大利亚期权市场
% "g; K Australian Securities Commission 澳洲证券事务监察委员会
3?:?dy(3z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<`WtP+` Australian Stock Exchange 澳大利亚证券交易所
#8;#)q_[u Austrian Schilling [ATS] 奥地利先令
SJ XP}JB_ authentication 认证；鉴证
Egr'IbB authority to purchase 委托购买证；委购书
)W.Y{\D0 authorization 认可；核准；授权；授权书
IBSoAL authorization by direction 指示授权
^{R .X:a authorization by instruction 指令授权
w6FV SU]sY authorization by warrant 令状授权
c!HmZ]/ authorization of unit trust 单位信托的认可
_l||69|. authorized agent 指定代理人
!y syb authorized capital 法定资本
{H[3[ authorized clerk 出市员
-P[bA0N, authorized dealer 认可交易商
#xTu { authorized financial institution 认可财务机构
q;#:nf" authorized fund 认可基金
Z&Ao ;=Gp1 authorized fund house 获授权的基金公司；认可基金公司
A!.* eIV| authorized institution 认可机构
xA {1XS} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)! jX$bK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>C"QV `+ authorized insurer 获授权保险人；获认可承保人
/{HK0fd authorized investment 特准投资项目
):pFI/iC authorized person 获授权人
V07? sc< authorized representative 获授权代表
1H]E:Bq authorized share capital 法定股本
B#Z-kFn@ automated quotation system 自动报价系统
'Bb@K[=s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/woC{J)4p 自动交易系统〔香港期货交易所有限公司〕
<N}*|z7=b automatic adjustment mechanism 自动调整机制
![CF
>:e automatic adjustment system 自动调整系统
! tPHT Automatic Clearing House 自动票据交换所
z }f;_NX automatic exchange rates accumulation system 自动化汇率累集系统
\r7gubD Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
``* !b >) automatic teller machine [ATM] 自动柜员机
-e(,>9Q autopay 自动转帐
6> Ca O available assets 可用资产
4,P!D3SH available fiscal reserve 现存财政储备
StWF66u34& available profit 可用利润
6kM'f}t[C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Hg%8Q@ average 平均；平均数；海损
y_A? } 'X average basic salary 平均基本薪金
c3G&)gU4q average consumer expenditure 平均消费开支；一般消费开支
!-Br? average cost 平均成本
j~VHU89 average cost of land production 增辟土地平均成本
`.F+T)G average daily turnover 平均每日成交额
SdOE^_@: average daily wage rate 平均每日工资率
j+7ok 5J# average expenditure pattern 平均开支模式
?)V}_%fVv average growth rate 平均增长率
yNk E> average net fixed assets 固定资产平均净值
kFsq23Ne average of relatives 相对价格平均数
U**v'%{s average price 平均价格
B@@j- average propensity to consume 平均消费倾向；一般消费倾向
Th(F^W 9 average propensity to save 平均储蓄倾向；一般储蓄倾向
Eh*t;J=O average rate 平均率
Yvbk[Rb average revenue 平均收入；平均收益
<;.->73E average stock 平均库存；平均存货
PZsq9; P$ average yearly rent 平均年租
I7/X6^/} avoidance of double taxation 避免双重课税
/'g"Ys?3 avoidance of tax 避税
