A:
)TV4OT# A share Ａ股；甲类股份
4h wUH abatement of tax 减税；减扣免税额
n|
=k9z<y8 ABN AMRO Bank N.V. 荷兰银行
OV ~|@{6T above-the-line expenditure 线上项目支出；经常预算支出
i~
D, above-the-line receipt 线上项目收入；经常预算收入
@(2DfrC ABSA Asia Limited 南非联合亚洲有限公司
"QA <5P absolute change 绝对数值变更
vhiP8DQ absolute expenditure 实际开支
aR30w xW&) absolute guideline figure 绝对准则数字
f.rc~UI? absolute interest 绝对权益
qYLOq `<f absolute order of discharge 绝对破产解除令
(m|w&oA/ absolute profit margin 绝对利润幅度
SA s wP absolute value 实值；绝对值
xh
Sp<|X_ absolutely vested interest 绝对既得权益
vG 9A'R'P absorbed cost 已吸收成本；已分摊成本
\2,7fy' absorption 吸收；分摊；合并
|NFX"wv:c< absorption rate 吸收率；摊配率；分摊率
>AIkkQT ACB Finance Limited 亚洲商业财务有限公司
\v.16o bH acceptable form of reciprocity 合理的互惠条件
o<2 H~2/ acceptable rate 适当利率；适当汇率
DP`$gd acceptance agreement 承兑协议
RMU]GCa acceptance for honour 参加承兑
zMasA acceptor 承兑人；接受人；受票人
o =) hUr acceptor for honour 参加承兑人
I8
Ai_^P accident insurance 意外保险
Ftu~ nh} Accident Insurance Association of Hong Kong 香港意外保险公会
g,/gApa accident insurance scheme 意外保险计划
(.Yt|
"j accident year basis 意外年度基准
Q.: SIBP accommodation 通融；贷款
8;>vgD accommodation bill 通融票据；空头票据
Fa78yY+6 accommodation party 汇票代发人
M rpn^C2) account balance 帐户余额；帐户结余
!7XAc,y account book 帐簿
qXO@FW] account collected in advance 预收款项
]0<T,m Z account current book 往来帐簿
sLh9= Kh` account of after-acquired property 事后取得的财产报告
s\g"~2+ account of defaulter 拖欠帐目
gd3~R+Kd account payable 应付帐款
6u^M fOc account payee only [A/C payee only] 只可转帐；存入收款人帐户
rxtp?|v9 account receivable 应收帐款
M; *f(JY$ account receivable report 应收帐款报表
bm9@A]yP account statement 结单；帐单；会计财务报表
n`<YhV account title 帐户名称；会计科目
jeM % XI accountant's report 会计师报告
3gZ|^h6
+ Accountant's Report Rules 会计师报告规则
L ;5uB2 accounting and auditing procedure 会计与审计程序；会计与核数程序
R /J @XP Accounting Arrangements 《会计安排》
j]i:~9xKW accounting basis 会计基础
2VaQxctk accounting by Official Receiver 破产管理署署长呈交的帐目
0X =Yly*m@ Accounting Circular 《会计通告》
C8i6ESmU accounting class 会计类别
1B +uv0lA accounting date 记帐日期；会计结算日期
!U38aHG accounting for money 款项核算
=9@{U2 =l Accounting Officer 会计主任
3n-~+2l accounting period 会计报告期；会计期
4A(kM}uRB accounting policy 会计政策；会计方针
*cn,[ accounting practice 会计惯例
],{ b&\ accounting principle 会计准则
dbF?#s~u accounting record 会计记录
p<IMWe'tP accounting report 会计报告
Om` VQ? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?:F#WDD Accounting Society of China 中国会计学会
Z^w11} accounting statement 会计报表
&t1?=F,] accounting system 会计制度；会计系统
A}K RXkB accounting transaction 会计事项；帐务交易
R/ 5aIh accounting treatment 会计处理
I_ 66q7U"0 accounting year 会计年度
&`hx accretion 增值；添加
QV/ o; accrual 应计项目；应累算数目
WO{V,<; accrual basis 应计制；权责发生制
}nNZ p accrual basis accounting 应计制会计；权责发生制会计
Kp[ F@A# accrue 应累算；应计
)! 2$yD accrued benefit 应累算利益
@C7if lo6 accrued charges 应计费用
a~>. accrued cumulative preference share dividend 应累算的累积优先股股息
M_@%*y\o accrued expenses 应累算费用
--*Jv"/0 accrued interest payable 应付利息；应计未付利息
s"5f5Cn/Wh accrued interest receivable 应收利息；应计未收利息
)i@j``P accrued right 累算权益
It.G-( accruing profit 应累算的利润
=8BMCedH| accumulated fiscal reserve 累积财政储备
^gx`@^ su accumulated profit 累积利润；滚存溢利
/7Z5_q_ accumulated reserve 累积储备
.*+?] accumulation of surplus income 累积收益盈余
tNf?pV77 acquired assets 既得资产
f
S-(Kmh acquisition 收购；购置；取得
L|hsGm\ acquisition cost 购置成本
y ;W|) acquisition expenses 购置费用
*`D(drnT{ acquisition of 100% interest 收购全部股权
$*EK
v'g[n acquisition of control 取得控制权
5&V0(LT]C acquisition of fixed assets 购置固定资产
p^1s9CM% acquisition of shell “买壳”
?2h)w=dO acquisition price 收购价
D=*3Xd act of God 天灾
/~`4a acting partner 执事合伙人
}T([gc7 ~ active market 买卖活跃的市场；交投畅旺的市场；旺市
os/_ObPiX active partner 积极参与的合伙人
O3, IR1 active trading 交投活跃
:=
OdjfhY actual circulation 实际流通
]7SX _:'* actual cost 实际成本
BK. _cDR actual expenditure 实际开支；实际支出
y" 4Nw]kU actual income 实际入息；实际收入；实际收益
>|h$d:~n actual market 现货市场
8BP.VxX actual price 现货价；实际价格
^~iu),gu actual profit 实际利润
*xY}?vSs actual quotation 实盘；实际价位；实际报价
%-C actual year basis 按实际年度计算
EXt?xiha? actuals 实货
bF'Y.+"dr actuarial investigation 精算调查
C4vmgl& actuarial principle 精算原则
3|1ug92
actuarial report 精算师报告
Jo%5 NXts4 Actuarial Society of Hong Kong 香港精算学会
*fs'%"w- actuarial valuation 精算师估值
]:Y@ pZ actuary 精算师
(.6~t<DRv ad referendum agreement 暂定协议；有待覆核的协定
Z!\xVCG"q ad valorem duty 从价税；按值征税
o/ Z ad valorem duty system 从价税制
?"oW1a\ ad valorem fee 从价费
x3cno# ad valorem tariff 从价关税
fZM )> additional allowance 额外免税额
9a_B additional amount for unexpired risk 未过期风险的额外款额
#
`}(x;ge
additional assessable profit 补加应评税利润
Vgzw ['L} additional assessment 补加评税
!*Hgl\t6a additional commitment 额外承担
')]K& additional commitment vote 额外承担拨款
N Cm>iEeY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tuZA q;X additional dependent parent allowance 供养父母额外免税额
}O=QXI F5 additional provision 额外拨款
u#TRm?s additional stamp duty 附加印花税
"`Y.N$M`k additional tax 补加税罚款；补加税款
~fL:pVp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>(N0''eM] adjudged bankrupt 被裁定破产
p6=L}L adjudicated bankrupt 裁定破产人
=3KK/[2M adjudication fee 裁定费；评定印花税额手续费；评估契据费
HR0t[* adjudication of bankruptcy 裁定破产；宣告破产
!YJfP@"e6r adjudication of insolvency 裁定无力偿还债务
=*K~U# uoC adjusted actual 经调整的实数；调整后的实数
3]Jl\<0 adjusted current assets 经调整的流动资产；调整后的流动资产
f+* wDH adjusted figure 经调整的数字；调整后的数额
tl.I:A5L adjusted liabilities 经调整的负债；调整后的负债
$nX4!X adjusted loss 经调整的亏损；调整后的亏损
SRL`! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
<zmtVE*>g adjusted profit 经调整的利润；调整后的利润
0#K?SuY.eN adjusted surplus 经调整的盈余额；调整后的盈余额
Wz}DC7 adjusted value 经调整的价值；调整后的价值
C?I vXPlV adjustment 调整；修订；理算〔保险〕
8=XfwwWHy< adjustment centre 调剂中心
AawK/tfs adjustment lag 调整过程的时间差距；调整时差
H"~]|@g-p adjustment mechanism 调整机制
E bTj Bq adjustment of loss 亏损调整
y^utM H adjustment process 调整过程；调整程序
,:R Hhg adjustment range 调整幅度
n.}A
: Z administered exchange rate 受管制汇率
]#)1(ZE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<Uz~V; administration expenses 行政费用
*Ru@F: administration fee 手续费；行政费
rLt`=bl&&U administration in bankruptcy 破产管理
0MV^-M
administration order 遗产管理令
be ^09' administrator 管理人；遗产管理人
JPeZZ13sS administrator of the estate 遗产管理人
\2$-.npz admission of debt 债项承认书
if|j)h& admission of proof 接纳债权证明
KC@F"/h`/ advance 放贷款项；垫付款项；预支款项；预付款项
aD5jy advance account 暂支帐目；预付款帐户
AGxtmBB ; advance compensation 预付补偿金
B. :DW3 advance from shareholder 股东垫款
(wxdT6RVm\ advance pending reimbursement 预支以待日后付还
`gI`Cq4 advanced economy 先进经济体系
g~z z[F 8U advancement 预付；预付财产
y,I ?3 p|S advances warrant 垫款令
{Pi+VuLE advancing 贷出
r&^LST U0! adverse balance 逆差
%O9kq adverse exchange 逆汇
(`` EBEn advertisement addressed to shareholders 在报章刊登的致股东通告
-N'xQ(#n3q advice for collection 托收通知书
\FVm_) advice of drawing 提款通知书；汇票通知书
1_chO?&,I advice of payment 付款通知
z^tws*u],5 Advisory Committee [Securities and Futures Commission]
*hJ&7w ~ 谘询委员会〔证券及期货事务监察委员会〕
l`#XB :#U Advisory Committee on Diversification 经济多元化谘询委员会
Kk?]z7s-4 affidavit 誓章；遗产申报誓章
S1_X @[t affidavit of no receipt 述明无收款的誓章
v=-8 } S affiliate 联号；联营公司；附属公司
|~QHCg< affiliated company 附属公司；联号；联营公司
&`` dI,NC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ho 5mH{"OV affordability 负担能力
YX|| \
African Development Bank [AfDB] 非洲开发银行
n veHLHvC7 after-acquired property 事后取得的财产
k]J!E-yI8 after-hours dealing 市后交易
~g&FeMo after-tax profit 税后盈利；税后利润；税后溢利
f7y a0%N agency agreement 代理协议
0RaE!4)!; agency expenses 代理机构的开支
?kOt K agency fee 代理费
MS`wd Agency Law 《代理法》
#b FJ6;g=V agent 代理人；承销人
~d+.w%Z ` agent of company 公司代理人
Gz>M Y4+G agent's fee 代理人费；经纪费
pn},o vR; aggregate 总计；总数；总体数字
"O`{ QVg: aggregate amount 总款额；总额
/FzO9'kj aggregate assets and liabilities 总体资产与负债
9*AH&/EXth aggregate at constant price 按固定价格计算的总体数字
u9 LP=g aggregate demand 总需求
3*N-@;[>b aggregate gross position 总持仓量
aT v aggregate limit 总限额
)v1y
P aggregate of salaries tax 合计薪俸税
%RlG~a aggregate performance 总体表现；总体业绩
\ C^fi}/] aggregate supply 总体供应
D{%l 4og aggregate surplus 总盈余
}3G`f> s aggregate total 整体总额
Fpz)@0K; aggregate value 总值；合计价值
Equj[yw% @ aggregated basis 合计基准
/h)_Q;35S; aggregated net chargeable income 合计应课税入息实额
<"Ox)XG3]W aggregation 合并计算；合计；总和
-\Y"MwIED aggregation of incomes of husband and wife 夫妇入息合并计算
mM6g-)cV aggregation of property 财产的总和
{*/&`$0lH| agio 差价；贴水
-pW nO9q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(e:@7W)L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O$'BJKj-4 《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》
dNQR<v\IL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(k{rn3, 《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》
D..dGh.MY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
sTn}:A 6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fjc8@S5x9j agreement for a settlement 授产协议
AKKp-I5 agreement for assignment 转让协议
i{#5 =np H agreement for sale 售卖协议；买卖协议
^jY'Hj.Bs agreement for sale and purchase 买卖协议
4Dd@& N agreement for the payment of interest 支付利息协议
x,f=J4yco agreement for the repayment of money 还款协议
wi7a_ ^{ agreement of reinsurance 再保险协议
7~g IOu Agricultural Bank of China 中国农业银行
&rdz({ air passenger departure tax 飞机乘客离境税
v[3QI7E3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1qEpQ.:]( airport tax 机场税
Z *9Qeu-N: alcohol duty 酒精税
jRk" #: alienation 让与；让渡；转让
Bz&6kRPv alimony 生活费；赡养费
>8I?YT. All Ordinaries Index [AOI] 所有普通股指数
~ULD{Ov'F all risks 全险；综合险
9VEx0mkdd All Sales Record for Stock Market 《股票市场成交报告》
m7GM1[?r Allied Capital Resources Limited 新联财务有限公司
.?16w`Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X:aLed_{f allocation letter 拨款信件
O
WJv<3 allocation of fund 分配款项；预留款项
#84<aM allocation of profit 利润分配；溢利分配
F&ud|X=m allocation warrant 拨款令
v/W\k.?q/ allotment 分配；配股
3#=%2\ allotment notice 股份配售通知；配股通知
j. @CB` allotment of shares 股份分配
f!3$xu5 allowable 可获宽免；免税的
C-vFl[@a0 allowable business loss 可扣除的营业亏损
\!+sL JP allowable expenses 可扣税的支出
x WZ87 allowance 免税额；津贴；备抵；准备金
tW BfIHiha allowance for debts 债项的免税额
Y|*a,H"_ allowance for depreciation by wear and tear 耗损折旧免税额
b7]MpL allowance for funeral expenses 殡殓费的免税额
.ZV-]jgr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L7\ rx w allowance for repairs and outgoings 修葺及支出方面的免税额
'U 9l allowance to debtor 给债务人的津贴
fyRSg B00$ alteration of capital 资本更改
Ia> 07av alternate trustee 候补受托人
cip"9|" amalgamation 合并
{LwV&u( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
my.%z F ambit of charges 征税范围；收费范围
^Po^Co amended valuation 经修订的估值
q+KGQ* American Commodities Exchange 美国商品交易所
%K9 9_ Cl3 American Express Bank Limited 美国运通银行
RDX$Wy$@L American Stock Exchange 美国证券交易所
E%B :6 amortization 摊销
B+8lp4V9% amount due from banks 存放银行同业的款项
1E1oy( \V amount due from banks abroad 存放海外银行同业的款项
w1#1s| amount due from holding companies 控股公司欠款
[iT*L) R4 amount due from local banks 存放本港银行同业的款项
12D>~#J amount due to banks 银行同业的存款
h d~ 3I4D amount due to banks abroad 海外银行同业的存款
2{- }; amount due to holding companies 控股公司存款
!foiGZ3g amount due to local banks 本港银行同业的存款
D lD;rL= amount due to outport banks 外埠银行同业的存款
!CnkG<5z> amount for note issue 发行纸币的款额
1FkS$ j8: amount of bond 担保契据的款额
e-4 Qw #cw amount of consideration 代价款额
&bIE"ZBjt amount of contribution 供款数额
Lq Dj4[} amount of indebtedness 负债款额
W7\s=t\ amount of principal of the loan 贷款本金额
ji8)/ amount of rates chargeable 应征差饷数额
~8A !..Z amount of share capital 股本额
^ UB *Q amount of sums assured 承保款额
ZxDh94w/ amount of variation 变动幅度
(IE\}QcK amount of vote 拨款数额
I%8>nMTJ amount payable 应付款额
><l|&&e- amount receivable 应收款额
;J ]Lzh Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sQIzcnKB analysis 分析
Vo G`@^s ancillary risk 附属风险
,V>7eQt? annual account 周年帐目；周年帐目报表；年度决算；年结
sI&|qK-( annual accounting date 年结日期
\$Jz26
-n annual allowance 每年免税额；年积金；年度津贴；年津
./Y5Vk#Rp\ annual balance 年度余额
P+9%(S)L3 annual disposable income 每年可动用收入
IP#?$X annual estimates 周年预算
u0s25 JY.% annual fee 年费
Q5kf-~Jx+ annual general meeting 周年大会
KtR*/<7IC annual growth rate 年增率；每年增长率
[ST,/<? 0 annual long-term supplement 长期个案每年补助金
KF.d: annual pensionable emolument 可供计算退休金的年薪
BEfP#h=hr annual report 年报
"
M+g= Annual Report on the Consumer Price Index 《消费物价指数年报》
5s /fBS annual return 周年报表；周年申报表；每年报税表格
F\)?Ntj)>@ Annual Return Rules 《周年报表规则》
-45xa$vv annual review of consumer prices 每年消费物价回顾
ZcP/rT3{^ annual roll-forward basis 逐年延展方式
D^!x@I~: annual salary 年薪
*(w#*,lv annual statement 年度报表；年度决算表
_e9S"`` 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
`~+1i5-} annuitant 年金受益人
bb@3%r|_< annuity 年金
[k<w'n* annuity contract 年金合约
JSCZX:5 annuity on human life 人寿年金
)<>1Q{j@ antecedent debt 先前的债项
EN\
uX! ante-dated cheque 倒填日期支票
]:K[{3 iM anticipated expenditure 预期开支
v
7 g? anticipated net profit 预期纯利
x5Z(_hU anticipated revenue 预期收入
s|q]11r+H anti-inflation measure 反通货膨胀措施
-9X#+- anti-inflationary stance 反通货膨胀立场
uhf%
z G apparent deficit 表面赤字
8-"lK7 apparent financial solvency 表面偿债能力
1OwVb apparent partner 表面合伙人
Ok *aP+Wq application for personal assessment 个人入息课税申请书
&3_S+.JO application of fund 资金应用
d[t+iBP;) application to release as liquidator and to destruct the books of accounts and documents
xG Bp+j1H 申请免除清盘人职务及毁灭帐簿与文件
;oT!\$Mu appointed actuary 委任精算师
+eIX {J\s appointed auditor 委任核数师；委任审计师
$Fr>'H+i appointed trustee 委任的受托人
f,s1k[w/ ; appointer 委任人
}zE
Qrfl apportioned pro rata 按比例分摊
IW~q,X+`V
apportionment 分配；分摊
UpoTXA D}k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y/Dah* apportionment formula 分摊方程式
Ln3<r&&Jz apportionment of estate duty 遗产税的分摊
8b!-2d:* appraisal 估价；评估
f:! b0j appreciable growth 可观增长
:krdG%r appreciable impact 显着影响
m7n8{J1O2 appreciable increase 可观增长
$z":E(oy appreciation 增值；升值
# ]MV appreciation against other currencies 相对其他货币升值
?Z {:[. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:5 zXW;s appreciation tax 增值税
0CtP q `! appropriation 拨款；拨用；拨付
\-2O&v'} appropriation account 拨款帐目
k O8W> Appropriation Bill 拨款法案
\c .^^8r appropriation-in-aid system 补助拨款办法
;q ;}2 approved assets 核准资产
K7jz*|2 approved basket stock 认可一篮子证券
Dau'VtzN approved budget 核准预算
Bq# l8u approved charitable donation 认可慈善捐款
8
FJ>W. approved charitable institution 认可慈善机构
m0$~O5|4 approved currency 核准货币；认可货币
q>^x ,:L approved estimates 核准预算
RY\[[eG approved estimates of expenditure 核准开支预算
!
,v!7I approved overseas insurer 核准海外保险人
zF-M9f$_PY approved overseas trust company 核准海外信托公司
FKVf_Ncf% approved pooled investment fund 核准汇集投资基金
A2xfNY< approved provident fund scheme 认可公积金计划
0+P[0 approved provision 核准拨款
4!,`|W1 approved redeemable share 核准可赎回股份
2(%C approved regional stock 认可地区性证券
U g=)_~ approved retirement scheme 认可退休金计划
X v2u7T\ approved subordinated loan 核准附属贷款
S(Ej: H arbitrage 套戥；套汇；套利
,!{/Y7PmJ arbitrageur 套戥者；套汇者
$ Lf-Gi arbitrary amount 临时款项
fMSB arrangement 措施；安排；协定
:"u tFBO arrears 欠款
Obl,Qa:5 arrears of pay 欠付薪酬
"n
Zh u k arrears of revenue 逾期未收税款；逾期未收的帐项
B]C 9f articles of association 组织章程；组织细则；组织章程细则
5j S8{d0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|OVD*A ascertainment of profit 确定利润
+|OrV' "Asia Clear" “亚洲结算系统”
9yA? 82)E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"A0J~YvYWJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gb clk~kX Asian Development Fund [ADF] 亚洲发展基金
]u(EEsG/ Asian dollar bond 亚洲美元债券
>i:h dcxe Asian dollar market 亚洲美元市场
7 z@Jw Asian dollar rate 亚洲美元利率
E#I^D/0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
< lxE^M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c7[+gc5 } asked price 沽盘；喊价；索价；卖方报价
JS:AHJSz assessable income 应评税入息
^XbN&'^,HL assessable loss 应评税亏损
l^"HcP6 assessable profit 应评税利润
F ~O}@e{ assessable value 应评税值
s+jL BY assessed profit 估定利润
-NgL4?p= assessed value 经评估价值
<:gNx%R assessment 评税；评定；估价；评税单
m-h+UKt assessment number 评税编号；估价编号
}X;LR\^u[f assessment of additional tax 补加税评税
D3MRRv# assessment of performance 业绩评估；实绩评价
}0(.HMiGj Assessor 评税主任
h,u?3}Knnb asset price bubbles 资产价格泡沫
zwEZ?m! asset-backed securities 具资产保证的证券
\A'tV/YAd assets accretion 资产增值
D$OUy}[2`. assets and liabilities 资产与负债
8E:d!?<^&I assets betterment statement 资产递增表；资产改进表
{YoK63b$ assets lending 实物放款；有抵押贷款
q=+AN</ assets of the company passing on the death 死者去世时转移的公司资产
\as^z!< assets pledged as security for liabilities 用作负债抵押的资产
'G J'Vli assets portfolio 资产投资组合
pk&;5|cCD assets price 资产价格
fSL' +l3 assets quality 资产质素
7yDWc m_y assets realization 资产变现
G$HXc$OY assets refinancing arrangement 资产再集资安排
/GQN34RD assets securitization 资产证券化
JXa5snh{h assets situated outside Hong Kong 在香港以外地方的资产
LaolA qU assets stripping 削减资产；拆卖资产
S7fX1y[ assets value 资产值
#;WKuRv assignee 承让人
U<"@@``+ N assignment 转让；转让书；转让契
+LE U|# assignment of interest 权益转让
@|hn @!YK assignment of letters patent and trade mark 专利证书及商标转让
2xEG s Q assignment of property 物业转让；物业转让书
oT jsiXS assignment right 转让权
;xKPa6`E assignor 转让人
| @Mx? ( associate 有联系的人；有关连人士；相联者；合伙人；联系人
K:3u/C` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
btZ9JZvMx associate member 附属会员
)rce%j7 associated body corporate 相联法人团体
8U$(9X associated company 相联公司；联属公司
]g0h7q)79 associated corporation 相联法团
(aQNe{D# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
},W<1*| 公认会计师公会〔英国〕
<RFT W}f! Association of Futures Exchange Brokers 香港期货经纪协会
zZ11J 0UI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^zs]cFN#% association of underwriters 承保人组织
`Zm- F assumption of control 接管
F CbU> 1R assurance 担保；保险；转易；转易书
dQkp &. assurance of interest 权益的转易
Q Jnji at 19XX price 按一九ＸＸ年价格计算
dhAkD-Lh at a discount 按赔价计算；按贴水价格计算；打折扣
-{tB&V~+v at a premium 按溢价计算；按升水价格计算
HT:
p'Yyi at call 通知付款；按通知
*sPG,6> at constant market price 按固定市价计算
j0F'I*Z3 at constant price 按固定价格计算
'q:t48& at cost 按成本计算
ff3HR+%M at current market price 按当时市价计算；按现时市价计算
0:SR29(p1 at current price 按当时价格计算；按现时价格计算
3cH`>#c at factor cost 按要素成本计算；按生产要素成本计算
MkCq$MA at money-of-the-day price 按付款当日价格计算
erW[q at or better 按指定或较佳价位〔买卖指令〕
mTsl"A> at par 按面值计算；平价
X-$\DXRIo at sight 见票即付
s,*kWy"jp at the close 按收市盘
6L)]nE0^ at the opening 按开市盘
jwe^(U attestation 见证；见证条款
tU :,s^E"# at-the-money option 平价期权
8>KBh)q attorney 受权人；受托代表人
"yo~;[ attornment 新拥有人承认书
(r ]3tGp attributable profit 可归属利润
_K#LOSMfj/ attributable share value 可归属股份价值
6hvmp Auckland Stock Exchange 奥克兰证券交易所
pg4J)<t# auction 拍卖
Y4 < auctioneer 拍卖商
XC
D &Im audit 审计；核数
-hpJL\ng Audit Commission 审计署
Q#2gjR r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;<9 dND 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〕
~ }g "Fe audit review 帐目审查
hA0g'X2eC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g+xA 0q W audited account 审计帐目；经审计的帐目
"")I1 iO
g audited annual account 经审计的周年帐目
bhq s%B!: audited balance sheet 经审计的资产负债表
"{&?t}rj+ auditor 核数师；核数主任；审计师
-S7y1 ) 7 auditor's certificate 核数师证明书；审计师证明书
NdlJdq auditor's report 核数师报告；审计师报告
F*bmV>Qq Aussie bond 澳元债券
a+--2+~= austerity budget 紧缩预算
_W3>Km-A=/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-ST[!W V Australia All Ordinaries Index 澳洲所有普通股票指数
Y5Ub[o Australian Dollar [AUD] 澳元
j1 yW{
Australian Options Market 澳大利亚期权市场
&QoV(%:] Australian Securities Commission 澳洲证券事务监察委员会
~G ;lEp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Rpi@^~aPE Australian Stock Exchange 澳大利亚证券交易所
*_a eK~du. Austrian Schilling [ATS] 奥地利先令
<Kq4thR authentication 认证；鉴证
O$2'$44HX authority to purchase 委托购买证；委购书
b\dzB\,& authorization 认可；核准；授权；授权书
etPb^&#$ authorization by direction 指示授权
EzXGb authorization by instruction 指令授权
J=*X%^jX9Z authorization by warrant 令状授权
<H,q( :pM authorization of unit trust 单位信托的认可
^zv,VD authorized agent 指定代理人
.+'`A"$8 authorized capital 法定资本
LWpM-eW1q authorized clerk 出市员
SG)hrd authorized dealer 认可交易商
**%/Ke[ authorized financial institution 认可财务机构
k6p Xc<]8 authorized fund 认可基金
vwlPFr Ll authorized fund house 获授权的基金公司；认可基金公司
"i}?jf
{a authorized institution 认可机构
!5/jDvh
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}aPx28:/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
FBR]) h'Z authorized insurer 获授权保险人；获认可承保人
7LQLeQvB authorized investment 特准投资项目
Fk(+S:{yQ authorized person 获授权人
&6yh4-(7 authorized representative 获授权代表
\}:&Hl+ authorized share capital 法定股本
f*{~N! g automated quotation system 自动报价系统
C`uZr k/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z&3in 自动交易系统〔香港期货交易所有限公司〕
Q}A*{9#|
automatic adjustment mechanism 自动调整机制
["N)=d|LS automatic adjustment system 自动调整系统
Td7=La0
Automatic Clearing House 自动票据交换所
: d Zq!1~t automatic exchange rates accumulation system 自动化汇率累集系统
EqN_VT@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RP"YSnF3 automatic teller machine [ATM] 自动柜员机
CPw=?<db autopay 自动转帐
m~LB0u$ac available assets 可用资产
4l7F V<g available fiscal reserve 现存财政储备
IC1oW) available profit 可用利润
Gs2| #*6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n O'lN<L average 平均；平均数；海损
TT'sO[ N[ average basic salary 平均基本薪金
/O@dqEbc average consumer expenditure 平均消费开支；一般消费开支
O F4iGFw average cost 平均成本
(.:!_OB0N average cost of land production 增辟土地平均成本
O e-FI+7 average daily turnover 平均每日成交额
7B|ddi7Q> average daily wage rate 平均每日工资率
OMi_')J average expenditure pattern 平均开支模式
7V^\fh5~ average growth rate 平均增长率
E&} @P0^ average net fixed assets 固定资产平均净值
VS W:h average of relatives 相对价格平均数
U X?EOrfJ average price 平均价格
'T8(md299 average propensity to consume 平均消费倾向；一般消费倾向
O,&nCxB] average propensity to save 平均储蓄倾向；一般储蓄倾向
H\zV/1~ Y average rate 平均率
. %.bIT average revenue 平均收入；平均收益
V*uoGWL]+ average stock 平均库存；平均存货
:U,n[.$5' average yearly rent 平均年租
)&Bf%1> avoidance of double taxation 避免双重课税
N,iYUM? avoidance of tax 避税
