A:
&"D * A share Ａ股；甲类股份
eXHk6[%[ abatement of tax 减税；减扣免税额
lJ+05\ pE ABN AMRO Bank N.V. 荷兰银行
=}:9y6QR. above-the-line expenditure 线上项目支出；经常预算支出
y7K &@ Y above-the-line receipt 线上项目收入；经常预算收入
nUAoPE ABSA Asia Limited 南非联合亚洲有限公司
~0mO<0~ absolute change 绝对数值变更
)2@_V % absolute expenditure 实际开支
:Hk:Goo2 absolute guideline figure 绝对准则数字
*O>O HX absolute interest 绝对权益
bITc9Hqc absolute order of discharge 绝对破产解除令
6g/ <FM absolute profit margin 绝对利润幅度
&WSxg&YG)\ absolute value 实值；绝对值
A!([k}@=j absolutely vested interest 绝对既得权益
_JlbVe[< absorbed cost 已吸收成本；已分摊成本
#Y*?k TF absorption 吸收；分摊；合并
/Iwn l absorption rate 吸收率；摊配率；分摊率
I 3;{II ACB Finance Limited 亚洲商业财务有限公司
KO`ftz3 + acceptable form of reciprocity 合理的互惠条件
X coV27 acceptable rate 适当利率；适当汇率
zEG6T * acceptance agreement 承兑协议
q[6tvPfkX acceptance for honour 参加承兑
7
Jxhn! acceptor 承兑人；接受人；受票人
^/|agQ7D2 acceptor for honour 参加承兑人
"}_b,5lkGK accident insurance 意外保险
. ZuRH_pI Accident Insurance Association of Hong Kong 香港意外保险公会
Yp_ L.TTb accident insurance scheme 意外保险计划
pwg$% lv accident year basis 意外年度基准
#;9I3,@/Y accommodation 通融；贷款
Gp0H[-oF accommodation bill 通融票据；空头票据
gyqM&5b accommodation party 汇票代发人
"7 v/ - account balance 帐户余额；帐户结余
:%[=v (G[ account book 帐簿
en"]u,! account collected in advance 预收款项
)tH.P:
1~, account current book 往来帐簿
-__RFxG account of after-acquired property 事后取得的财产报告
%+\ PN account of defaulter 拖欠帐目
lHRs3+ account payable 应付帐款
]V|rOt xb account payee only [A/C payee only] 只可转帐；存入收款人帐户
P}So>P~2 account receivable 应收帐款
qJjXN+ /D account receivable report 应收帐款报表
'r&az BO account statement 结单；帐单；会计财务报表
42`%D account title 帐户名称；会计科目
N?xZ]?T accountant's report 会计师报告
PI
KQ}aq= Accountant's Report Rules 会计师报告规则
Q5[x2 s_ d accounting and auditing procedure 会计与审计程序；会计与核数程序
YX A| 1 Accounting Arrangements 《会计安排》
kEQ 1&9 accounting basis 会计基础
"r!>p\.0O accounting by Official Receiver 破产管理署署长呈交的帐目
9q
+I Accounting Circular 《会计通告》
` Aa}q(}k accounting class 会计类别
w_c)iJ accounting date 记帐日期；会计结算日期
6`K R accounting for money 款项核算
#@ClhpLD Accounting Officer 会计主任
n$2Ia E;v accounting period 会计报告期；会计期
N>R\ ,n|I accounting policy 会计政策；会计方针
[/h3HyZ. accounting practice 会计惯例
A
-C.Bi;/ accounting principle 会计准则
6Zr_W#SE accounting record 会计记录
&zuPt5G| accounting report 会计报告
D4@ ).% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2C6o?*RjyY Accounting Society of China 中国会计学会
qPI\Y3ZU accounting statement 会计报表
C bWz;$r accounting system 会计制度；会计系统
@nC][gNv accounting transaction 会计事项；帐务交易
l*r8.qp accounting treatment 会计处理
KT5amct accounting year 会计年度
1 X8P v*, accretion 增值；添加
s3(m kdXv accrual 应计项目；应累算数目
?;GbK2\bj accrual basis 应计制；权责发生制
.uh>S!X, ] accrual basis accounting 应计制会计；权责发生制会计
HZINsIm!? accrue 应累算；应计
{GH0>
1 & accrued benefit 应累算利益
C VXz>oM accrued charges 应计费用
.O yzM accrued cumulative preference share dividend 应累算的累积优先股股息
FT F`-}Hz accrued expenses 应累算费用
5T*Uq>x0 accrued interest payable 应付利息；应计未付利息
C O c, accrued interest receivable 应收利息；应计未收利息
?\Bm>p% + accrued right 累算权益
D(;jv= "/ accruing profit 应累算的利润
539f B, accumulated fiscal reserve 累积财政储备
|o@xWs@m accumulated profit 累积利润；滚存溢利
r,43 gg accumulated reserve 累积储备
R |@?6< accumulation of surplus income 累积收益盈余
&GfDo4$ acquired assets 既得资产
vVbBg; { acquisition 收购；购置；取得
_J,lF-, acquisition cost 购置成本
(DIM t-wz acquisition expenses 购置费用
;a j4V<@ acquisition of 100% interest 收购全部股权
o8 B$6 w:_ acquisition of control 取得控制权
5i0vli /L acquisition of fixed assets 购置固定资产
}R9>1u}6
acquisition of shell “买壳”
kEYkd@ { acquisition price 收购价
ixvF `S9 act of God 天灾
JBI> D1`" acting partner 执事合伙人
S4Q
fx6:~h active market 买卖活跃的市场；交投畅旺的市场；旺市
Nx;Oz active partner 积极参与的合伙人
17E, Qnf active trading 交投活跃
r}\m%(i actual circulation 实际流通
oypF0?!m actual cost 实际成本
J a7yq{j actual expenditure 实际开支；实际支出
?mp}_x#= actual income 实际入息；实际收入；实际收益
O<`N0 actual market 现货市场
ii5dTimRJ actual price 现货价；实际价格
@hF$qevX actual profit 实际利润
[BTOs4f actual quotation 实盘；实际价位；实际报价
xFScj0Y actual year basis 按实际年度计算
D & Bdl5g actuals 实货
= "('
#o actuarial investigation 精算调查
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actuarial principle 精算原则
ts /Ha*h actuarial report 精算师报告
M,vCA Z Actuarial Society of Hong Kong 香港精算学会
szs.B|3X@* actuarial valuation 精算师估值
sh/4ui{ actuary 精算师
z7s}-w, ad referendum agreement 暂定协议；有待覆核的协定
<u}[_ ad valorem duty 从价税；按值征税
NtG^t}V ad valorem duty system 从价税制
T0X+ \&W ad valorem fee 从价费
{Rz(0oD\ ad valorem tariff 从价关税
$}t;c62 additional allowance 额外免税额
\'6% Ld5km additional amount for unexpired risk 未过期风险的额外款额
blKF78 additional assessable profit 补加应评税利润
d$HPpi1LL additional assessment 补加评税
cS%;JV>C
additional commitment 额外承担
?/fC"MJq? additional commitment vote 额外承担拨款
fD*jzj7o , additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f2 ?01PM,Q additional dependent parent allowance 供养父母额外免税额
T2_b5j3i additional provision 额外拨款
f&I5bPS7} additional stamp duty 附加印花税
C ~Doj additional tax 补加税罚款；补加税款
IOY<'t+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;TL>{"z`x adjudged bankrupt 被裁定破产
1oI2 adjudicated bankrupt 裁定破产人
1nR\ m+{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
{n{-5 Y adjudication of bankruptcy 裁定破产；宣告破产
6eQa @[.Q adjudication of insolvency 裁定无力偿还债务
PU-L,]K adjusted actual 经调整的实数；调整后的实数
`Krk<G adjusted current assets 经调整的流动资产；调整后的流动资产
d^Rea8 adjusted figure 经调整的数字；调整后的数额
t]hfq~Ft adjusted liabilities 经调整的负债；调整后的负债
,rX|_4 n* adjusted loss 经调整的亏损；调整后的亏损
1 fTf+P 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
1cS *T>` adjusted profit 经调整的利润；调整后的利润
{$I1(DYN adjusted surplus 经调整的盈余额；调整后的盈余额
m U= 3w adjusted value 经调整的价值；调整后的价值
q b$M.-\ne adjustment 调整；修订；理算〔保险〕
Q>I7.c-M| adjustment centre 调剂中心
< =!FB8 . adjustment lag 调整过程的时间差距；调整时差
JvF0s}#4 adjustment mechanism 调整机制
p2h PLq adjustment of loss 亏损调整
i.gag b adjustment process 调整过程；调整程序
HfEl
TC:3f adjustment range 调整幅度
v, Z?pYYo administered exchange rate 受管制汇率
d
wku6lCk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M4e8PRlI administration expenses 行政费用
k{ulu administration fee 手续费；行政费
W^i[7 r administration in bankruptcy 破产管理
h>A~yDT[ administration order 遗产管理令
)BZ6QO`5n administrator 管理人；遗产管理人
}Vfc;2 administrator of the estate 遗产管理人
}?*$AVs2q admission of debt 债项承认书
mOJ-M@ME admission of proof 接纳债权证明
7*r!-$ advance 放贷款项；垫付款项；预支款项；预付款项
6M [OEI5 advance account 暂支帐目；预付款帐户
S<g~ VK!Tt advance compensation 预付补偿金
4JL]?7 5 advance from shareholder 股东垫款
|`d-;pk!% advance pending reimbursement 预支以待日后付还
oGL2uQX X advanced economy 先进经济体系
& X,6 v advancement 预付；预付财产
hLaQ[9 advances warrant 垫款令
#e[igxwi advancing 贷出
:ay`Id_tm adverse balance 逆差
A27!I+M adverse exchange 逆汇
fr& K^je\ advertisement addressed to shareholders 在报章刊登的致股东通告
9 u>X,2gUR advice for collection 托收通知书
!gi3J @ advice of drawing 提款通知书；汇票通知书
/5~j"|
U' advice of payment 付款通知
wq] vcY9^ Advisory Committee [Securities and Futures Commission]
a``Q}.ST 谘询委员会〔证券及期货事务监察委员会〕
6%&DJBU! Advisory Committee on Diversification 经济多元化谘询委员会
? >mpUH affidavit 誓章；遗产申报誓章
LAuaowE\v affidavit of no receipt 述明无收款的誓章
" t,Z O affiliate 联号；联营公司；附属公司
< fYcON affiliated company 附属公司；联号；联营公司
j WK>=|)=c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_+<AxE 9\ affordability 负担能力
"sed{? African Development Bank [AfDB] 非洲开发银行
{"_V,HmEF+ after-acquired property 事后取得的财产
Dk}txw}# after-hours dealing 市后交易
/EwNMU*6 after-tax profit 税后盈利；税后利润；税后溢利
BX2}a r agency agreement 代理协议
`m\ ?gsw7 agency expenses 代理机构的开支
uCj)7>}v{M agency fee 代理费
Fyc":{Jd Agency Law 《代理法》
3u'@anre agent 代理人；承销人
6\x/Z=}L agent of company 公司代理人
=g)SZK agent's fee 代理人费；经纪费
F ZN}T{< aggregate 总计；总数；总体数字
C <H$}f aggregate amount 总款额；总额
c22L]Sxo aggregate assets and liabilities 总体资产与负债
,P X7}//X^ aggregate at constant price 按固定价格计算的总体数字
ZSn6JV'g aggregate demand 总需求
]E1|^[y aggregate gross position 总持仓量
]C>h_,EZc aggregate limit 总限额
)SfM `W)Y aggregate of salaries tax 合计薪俸税
1t7T\~ +F aggregate performance 总体表现；总体业绩
o3.b='HAm aggregate supply 总体供应
rR(\fX!dg aggregate surplus 总盈余
Q'rX ]kk_ aggregate total 整体总额
6}:(m#+ aggregate value 总值；合计价值
r: ,"k:C aggregated basis 合计基准
on f7V aggregated net chargeable income 合计应课税入息实额
F "-GhjK aggregation 合并计算；合计；总和
XZxzw*Y1J aggregation of incomes of husband and wife 夫妇入息合并计算
F#|mN0op aggregation of property 财产的总和
Y~U WUF%aK agio 差价；贴水
Fb^, %K: Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
uC"Gm;0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oi%IHX( ` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
&IFXU2t} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r,ep{
p 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
B &)wJG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UL3u2g;d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=Ct$!uun agreement for a settlement 授产协议
HCa EETk5 agreement for assignment 转让协议
HG )h,&nc- agreement for sale 售卖协议；买卖协议
=]-D_$S~ agreement for sale and purchase 买卖协议
/z4n?&tM agreement for the payment of interest 支付利息协议
cN |
gaL agreement for the repayment of money 还款协议
^/7Y3n!|3 agreement of reinsurance 再保险协议
f:h<tlob Agricultural Bank of China 中国农业银行
YF13&E2`\ air passenger departure tax 飞机乘客离境税
y {QF#&lW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C 4\Q8uK airport tax 机场税
Y^'mBM#j alcohol duty 酒精税
O y y E0 alienation 让与；让渡；转让
Xl/2-'4 alimony 生活费；赡养费
_8OSDW*D5t All Ordinaries Index [AOI] 所有普通股指数
Og"\ @n all risks 全险；综合险
2%@<A All Sales Record for Stock Market 《股票市场成交报告》
6"La`}B(T8 Allied Capital Resources Limited 新联财务有限公司
UvVq# < - all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%~qY\> allocation letter 拨款信件
J\\o# -H allocation of fund 分配款项；预留款项
CDWchY allocation of profit 利润分配；溢利分配
]r u
UX allocation warrant 拨款令
oqy}?<SQ allotment 分配；配股
G": u::h R allotment notice 股份配售通知；配股通知
x$24Nc1a' allotment of shares 股份分配
T :X A allowable 可获宽免；免税的
] D|Hq4ug allowable business loss 可扣除的营业亏损
L_}F.nbS5 allowable expenses 可扣税的支出
A]OVmw allowance 免税额；津贴；备抵；准备金
PA>su)N$ allowance for debts 债项的免税额
_~uYNvmg allowance for depreciation by wear and tear 耗损折旧免税额
JAI ; 7 allowance for funeral expenses 殡殓费的免税额
BY??X= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iPt{v 5}] allowance for repairs and outgoings 修葺及支出方面的免税额
O:W4W=K allowance to debtor 给债务人的津贴
4GqE%n+ta~ alteration of capital 资本更改
>A1;!kGE# alternate trustee 候补受托人
`r. amalgamation 合并
XB\n4 |4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%1e{"_$O9 ambit of charges 征税范围；收费范围
W&Kjh|[1QZ amended valuation 经修订的估值
CFiO+p& American Commodities Exchange 美国商品交易所
[7gwJiK American Express Bank Limited 美国运通银行
S$Fq1 American Stock Exchange 美国证券交易所
2?\L#=<F amortization 摊销
5tl uS amount due from banks 存放银行同业的款项
]LZ , >v amount due from banks abroad 存放海外银行同业的款项
F9 C3i amount due from holding companies 控股公司欠款
{Qj 7?}xW amount due from local banks 存放本港银行同业的款项
W1p5F\ wt amount due to banks 银行同业的存款
y7Sj^muBY amount due to banks abroad 海外银行同业的存款
Af7&; 8pM amount due to holding companies 控股公司存款
-87]$ ax amount due to local banks 本港银行同业的存款
(Y$48@x amount due to outport banks 外埠银行同业的存款
Z^yhSbE{5 amount for note issue 发行纸币的款额
\P7y&`| amount of bond 担保契据的款额
cp<jwcc! amount of consideration 代价款额
h ZNA I amount of contribution 供款数额
g\foBK:GE amount of indebtedness 负债款额
|!H@{o amount of principal of the loan 贷款本金额
Hnc<)_DF amount of rates chargeable 应征差饷数额
My JG2C#R amount of share capital 股本额
2@#`x"0 amount of sums assured 承保款额
(w{C*iB amount of variation 变动幅度
Xb KN H> amount of vote 拨款数额
uV+. (sjH amount payable 应付款额
j9/Ev]im|F amount receivable 应收款额
caC( KK#< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7__?1n~{ analysis 分析
h`b[c.% ancillary risk 附属风险
;f)o_:(JJ annual account 周年帐目；周年帐目报表；年度决算；年结
Vm
<9/UG< annual accounting date 年结日期
Z* L{; annual allowance 每年免税额；年积金；年度津贴；年津
A%c)=(, annual balance 年度余额
@O%d2bgEWV annual disposable income 每年可动用收入
1I -LGe[Q annual estimates 周年预算
s;4r)9Uvx annual fee 年费
1xE*quhrh annual general meeting 周年大会
cPm- )/E)i annual growth rate 年增率；每年增长率
mtn+bV
R% annual long-term supplement 长期个案每年补助金
K?:wX(JYT annual pensionable emolument 可供计算退休金的年薪
JDy ;Jb annual report 年报
I~.d/!>Z Annual Report on the Consumer Price Index 《消费物价指数年报》
<OC|z3na_ annual return 周年报表；周年申报表；每年报税表格
.&Ok53]b Annual Return Rules 《周年报表规则》
xRU ~h Q annual review of consumer prices 每年消费物价回顾
du k:: |{F annual roll-forward basis 逐年延展方式
^HasT4M+ x annual salary 年薪
Ee?+IZ H7| annual statement 年度报表；年度决算表
'fkaeFzOl Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
4]/i0\Vbam annuitant 年金受益人
p3YF annuity 年金
=ap6IVR annuity contract 年金合约
J%n{R60b annuity on human life 人寿年金
SS/t8Y4W antecedent debt 先前的债项
x3 ++JG ante-dated cheque 倒填日期支票
bR;Zc anticipated expenditure 预期开支
C5 ^eD^[c anticipated net profit 预期纯利
`DPR >d d@ anticipated revenue 预期收入
/P3s.-sL anti-inflation measure 反通货膨胀措施
Pqm)OZE? anti-inflationary stance 反通货膨胀立场
&`J?`l X apparent deficit 表面赤字
]9}T)D f' apparent financial solvency 表面偿债能力
`bF ] O" apparent partner 表面合伙人
bn$}U.m$- application for personal assessment 个人入息课税申请书
j |tu|Q application of fund 资金应用
=!cI@TI application to release as liquidator and to destruct the books of accounts and documents
t|Ipxk. ) 申请免除清盘人职务及毁灭帐簿与文件
p!~{<s] appointed actuary 委任精算师
"=BO,see9 appointed auditor 委任核数师；委任审计师
5h4E>LB.B appointed trustee 委任的受托人
%Fg}"=f1 appointer 委任人
g}]EIv{ apportioned pro rata 按比例分摊
0fd\R_"d. apportionment 分配；分摊
U~w g' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FTg4i\Wp apportionment formula 分摊方程式
,LHQ@/}A C apportionment of estate duty 遗产税的分摊
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7mg>3 appraisal 估价；评估
K{s% h0 appreciable growth 可观增长
KtFxG6a appreciable impact 显着影响
S"z cSkF appreciable increase 可观增长
a} w%k appreciation 增值；升值
khW9n* appreciation against other currencies 相对其他货币升值
< ?I s ~[2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u70-HFI@ appreciation tax 增值税
[8K+ zT5 appropriation 拨款；拨用；拨付
F}lgy;= h appropriation account 拨款帐目
l< y9ue= Appropriation Bill 拨款法案
G2,r %|7ta appropriation-in-aid system 补助拨款办法
Ph&fOj=pFb approved assets 核准资产
XI*_t i approved basket stock 认可一篮子证券
C;j V{sb9c approved budget 核准预算
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K;`) approved charitable donation 认可慈善捐款
;\ $P;- VY approved charitable institution 认可慈善机构
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59r approved currency 核准货币；认可货币
Q:x:k+O- approved estimates 核准预算
VnJ-nf A approved estimates of expenditure 核准开支预算
vsM] <t approved overseas insurer 核准海外保险人
!j3V'XU#Zn approved overseas trust company 核准海外信托公司
IHg)xZ approved pooled investment fund 核准汇集投资基金
L#`9# Q approved provident fund scheme 认可公积金计划
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Qs M approved provision 核准拨款
Y)@PGxjz approved redeemable share 核准可赎回股份
]/ +qM)F approved regional stock 认可地区性证券
VhAZncw approved retirement scheme 认可退休金计划
P~+?:buqc approved subordinated loan 核准附属贷款
{xC CUU arbitrage 套戥；套汇；套利
'ZHu=UT7_ arbitrageur 套戥者；套汇者
WR* |kh arbitrary amount 临时款项
Hh bf 9) arrangement 措施；安排；协定
ikGH:{ arrears 欠款
$DfaW3bJ arrears of pay 欠付薪酬
J\%<.S> arrears of revenue 逾期未收税款；逾期未收的帐项
V+dfV`*k articles of association 组织章程；组织细则；组织章程细则
Ur626} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4R U1tWQ% ascertainment of profit 确定利润
8O]U&A@ "Asia Clear" “亚洲结算系统”
4nhe *ip Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#&1Y!kbdd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LaE;{ jY Asian Development Fund [ADF] 亚洲发展基金
%}=$HwN) Asian dollar bond 亚洲美元债券
I~R<}volu Asian dollar market 亚洲美元市场
w jmZ`UMz Asian dollar rate 亚洲美元利率
/)i)wxi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[hg|bpEG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OU(z};Is6Z asked price 沽盘；喊价；索价；卖方报价
6[9E^{(z assessable income 应评税入息
@Y>3 -,o,S assessable loss 应评税亏损
+fhyw{ assessable profit 应评税利润
RZf C ? assessable value 应评税值
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C)o l assessed profit 估定利润
|zu>G9 m assessed value 经评估价值
K)qbd~<\ assessment 评税；评定；估价；评税单
sQ^>.yG assessment number 评税编号；估价编号
Y\ T*8\h_[ assessment of additional tax 补加税评税
S iw9_c assessment of performance 业绩评估；实绩评价
Ar sMqb Assessor 评税主任
zJMKgw,i* asset price bubbles 资产价格泡沫
33kI #45s asset-backed securities 具资产保证的证券
1V`]sfRK assets accretion 资产增值
JLAg-j2 assets and liabilities 资产与负债
R7KQ-+Zb assets betterment statement 资产递增表；资产改进表
(Df<QC`0v assets lending 实物放款；有抵押贷款
bq4H4? j assets of the company passing on the death 死者去世时转移的公司资产
'w%N(N tq assets pledged as security for liabilities 用作负债抵押的资产
JMOP/]%D assets portfolio 资产投资组合
7/vr!tbL`p assets price 资产价格
{I 7pk6Qd assets quality 资产质素
P:k(=CzZ@J assets realization 资产变现
w c% assets refinancing arrangement 资产再集资安排
](0 Vm_es assets securitization 资产证券化
; _i0@@J assets situated outside Hong Kong 在香港以外地方的资产
Jb-wvNJu assets stripping 削减资产；拆卖资产
x= B+FIJ assets value 资产值
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Q=G& assignee 承让人
<nsl`C~6g0 assignment 转让；转让书；转让契
l1cBY{3QD assignment of interest 权益转让
LbR/it'} assignment of letters patent and trade mark 专利证书及商标转让
RQ,(?I*8\ assignment of property 物业转让；物业转让书
>`NY[Mn assignment right 转让权
b=T+#Jb assignor 转让人
z K8#gif@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
~DZ;l/&Mz7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p 2~Q associate member 附属会员
&SN$D5U' associated body corporate 相联法人团体
(P#2Am$ associated company 相联公司；联属公司
o33{tU p' associated corporation 相联法团
,:\2Lf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l3MbCBX2 公认会计师公会〔英国〕
qd|*vE Association of Futures Exchange Brokers 香港期货经纪协会
CES FkAj~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
! T,7 association of underwriters 承保人组织
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3 assumption of control 接管
Dlj=$25 assurance 担保；保险；转易；转易书
N/?Ms rZw assurance of interest 权益的转易
HHnabSn}{q at 19XX price 按一九ＸＸ年价格计算
iL 4SL}P at a discount 按赔价计算；按贴水价格计算；打折扣
J+* rjd I at a premium 按溢价计算；按升水价格计算
!CBx$1z at call 通知付款；按通知
Mty]LMK at constant market price 按固定市价计算
(+]k{ at constant price 按固定价格计算
GPx S.& at cost 按成本计算
|>3a9] at current market price 按当时市价计算；按现时市价计算
['km'5uZ^ at current price 按当时价格计算；按现时价格计算
Rg[e~## at factor cost 按要素成本计算；按生产要素成本计算
>!)VkDAG at money-of-the-day price 按付款当日价格计算
P)ZSxU at or better 按指定或较佳价位〔买卖指令〕
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D\u% at par 按面值计算；平价
aJ)5 DlfLR at sight 见票即付
4}LF>_+= at the close 按收市盘
@B9| {[P at the opening 按开市盘
x>8f#B\Mr attestation 见证；见证条款
MZjiJZaO:L at-the-money option 平价期权
$Qy(ed attorney 受权人；受托代表人
j [U0,] attornment 新拥有人承认书
c?R.SBr,' attributable profit 可归属利润
_T Po=}Z attributable share value 可归属股份价值
jATU b- Auckland Stock Exchange 奥克兰证券交易所
H4:TY h auction 拍卖
$m=z87 hX auctioneer 拍卖商
:s'%IGy>: audit 审计；核数
93WYZNpX Audit Commission 审计署
~v54$#CB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iz^ wBQ 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〕
R-Fi`#PG2 audit review 帐目审查
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R< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l wg.'< audited account 审计帐目；经审计的帐目
;W+-x] O audited annual account 经审计的周年帐目
xY'g7<})$ audited balance sheet 经审计的资产负债表
GO)rpk9 auditor 核数师；核数主任；审计师
kN$70N7I; auditor's certificate 核数师证明书；审计师证明书
H0(zE *c~ auditor's report 核数师报告；审计师报告
Fp]8f&l8 Aussie bond 澳元债券
-KNJCcBJ austerity budget 紧缩预算
a ;S^<8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UUU^YT \ Australia All Ordinaries Index 澳洲所有普通股票指数
C95,!q Australian Dollar [AUD] 澳元
|TUpv*pq Australian Options Market 澳大利亚期权市场
KFs` u6 Australian Securities Commission 澳洲证券事务监察委员会
Q~@8t"P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9bNI aC*M Australian Stock Exchange 澳大利亚证券交易所
cY"^3Ot%^ Austrian Schilling [ATS] 奥地利先令
*tO<wp& authentication 认证；鉴证
B )Q'a3d# authority to purchase 委托购买证；委购书
a, 4g`? authorization 认可；核准；授权；授权书
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:;(W_ authorization by direction 指示授权
hrL<jcv| authorization by instruction 指令授权
ZkIQ-;wx authorization by warrant 令状授权
u =l(W(9= authorization of unit trust 单位信托的认可
.)3 2WD% authorized agent 指定代理人
{;}8Z $ authorized capital 法定资本
sR 9F: authorized clerk 出市员
%xfy\of+Nk authorized dealer 认可交易商
j&Aq ^aI authorized financial institution 认可财务机构
`/AzX *` authorized fund 认可基金
}6bLukv authorized fund house 获授权的基金公司；认可基金公司
$ vjmW!
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$~YuS_sYg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c~'kW`sNV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@iRVY|t/ authorized insurer 获授权保险人；获认可承保人
1}uDgz^ authorized investment 特准投资项目
z )pV$ authorized person 获授权人
"n6Y ^ authorized representative 获授权代表
l =yHx\ authorized share capital 法定股本
9A_7:V ] _ automated quotation system 自动报价系统
/)I9+s#q9o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vvM)Rb, 自动交易系统〔香港期货交易所有限公司〕
6-=_i)kzq automatic adjustment mechanism 自动调整机制
}gW}Vr < automatic adjustment system 自动调整系统
7asq]Y}< Automatic Clearing House 自动票据交换所
XJzXxhk2 automatic exchange rates accumulation system 自动化汇率累集系统
qc6IH9i` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%yMzgk[u automatic teller machine [ATM] 自动柜员机
`-H:j:U{ autopay 自动转帐
YzZF^q^I available assets 可用资产
.HBvs=i available fiscal reserve 现存财政储备
(6BCFl:/Q< available profit 可用利润
m#nxw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cBI )? average 平均；平均数；海损
% 8L<KJd average basic salary 平均基本薪金
mb/[2y < average consumer expenditure 平均消费开支；一般消费开支
i4I0oRp average cost 平均成本
fI1;&{f average cost of land production 增辟土地平均成本
Du>HF;Fv average daily turnover 平均每日成交额
upDQNG>d average daily wage rate 平均每日工资率
u,m-6@ il average expenditure pattern 平均开支模式
1955 (:I average growth rate 平均增长率
JLu0;XVK average net fixed assets 固定资产平均净值
Ln_l>X6j51 average of relatives 相对价格平均数
^PQV3\N average price 平均价格
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%)f average propensity to consume 平均消费倾向；一般消费倾向
|&Pl 4P average propensity to save 平均储蓄倾向；一般储蓄倾向
m=MT`-: average rate 平均率
BB.TrQM.# average revenue 平均收入；平均收益
a+/|O*> # average stock 平均库存；平均存货
>y 9o&D average yearly rent 平均年租
\`zG `f avoidance of double taxation 避免双重课税
w4'K2 7 avoidance of tax 避税
