A:
!.9NJ2'8 A share Ａ股；甲类股份
'peFT[1> ( abatement of tax 减税；减扣免税额
u{HB5QqK ABN AMRO Bank N.V. 荷兰银行
t;
"o,T above-the-line expenditure 线上项目支出；经常预算支出
'l2`05 above-the-line receipt 线上项目收入；经常预算收入
9Czc$fSS t ABSA Asia Limited 南非联合亚洲有限公司
Ur_~yX]Mo absolute change 绝对数值变更
m+CvU?)gJ absolute expenditure 实际开支
[N{Rd[{QTL absolute guideline figure 绝对准则数字
z 55P~p absolute interest 绝对权益
H1+G:TM absolute order of discharge 绝对破产解除令
sq*sb dE absolute profit margin 绝对利润幅度
kFeuKSa^d absolute value 实值；绝对值
&ceZu=* absolutely vested interest 绝对既得权益
r6"t`M absorbed cost 已吸收成本；已分摊成本
[gU z9iU absorption 吸收；分摊；合并
Ey ozhIV absorption rate 吸收率；摊配率；分摊率
x#U?~6.6 ACB Finance Limited 亚洲商业财务有限公司
WG9x_X&XJ acceptable form of reciprocity 合理的互惠条件
zDC-PHF HQ acceptable rate 适当利率；适当汇率
rqifjsv acceptance agreement 承兑协议
s<n5^Vxy acceptance for honour 参加承兑
[5> 0om5 acceptor 承兑人；接受人；受票人
e)O6k7U$ acceptor for honour 参加承兑人
^ygN/a>rr accident insurance 意外保险
eQA89 :j, Accident Insurance Association of Hong Kong 香港意外保险公会
xCGvLvFn accident insurance scheme 意外保险计划
k}~|jLu@g accident year basis 意外年度基准
f ~9 ADb accommodation 通融；贷款
@va6,^) accommodation bill 通融票据；空头票据
7|*|xLrV Y accommodation party 汇票代发人
]^R;3kU4Q account balance 帐户余额；帐户结余
D[ny%9 : account book 帐簿
" J$vt` account collected in advance 预收款项
wtaeF+u-R- account current book 往来帐簿
*joM[ML` 6 account of after-acquired property 事后取得的财产报告
iN<Tn8-YH6 account of defaulter 拖欠帐目
a>6!?:Rj account payable 应付帐款
*SL v$A account payee only [A/C payee only] 只可转帐；存入收款人帐户
5s`NR<|2L account receivable 应收帐款
m%ak ]rv([ account receivable report 应收帐款报表
]QRhTz account statement 结单；帐单；会计财务报表
qpFFvZ
W account title 帐户名称；会计科目
>tYptRP accountant's report 会计师报告
A6=
Um%T Accountant's Report Rules 会计师报告规则
c1Xt$[_ accounting and auditing procedure 会计与审计程序；会计与核数程序
! p458~| Accounting Arrangements 《会计安排》
qa2QS._m accounting basis 会计基础
}3ty2D#/: accounting by Official Receiver 破产管理署署长呈交的帐目
MX]<tR ` Accounting Circular 《会计通告》
uee2WGD accounting class 会计类别
\f05(l d accounting date 记帐日期；会计结算日期
o=7 -&F. accounting for money 款项核算
_= }Efy7 Accounting Officer 会计主任
gC W .;|2 accounting period 会计报告期；会计期
',v
-&1R accounting policy 会计政策；会计方针
V\Cu|m&HI accounting practice 会计惯例
Sm{idky)[ accounting principle 会计准则
["kk.* & accounting record 会计记录
`#E1FB2M accounting report 会计报告
AKej Wh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{O[a +r.n Accounting Society of China 中国会计学会
N.l+9L0b accounting statement 会计报表
7&qunK' accounting system 会计制度；会计系统
KYZ/b8C accounting transaction 会计事项；帐务交易
]W]o6uo7 accounting treatment 会计处理
NN>,dd3T accounting year 会计年度
twq!@ C accretion 增值；添加
glm29h F accrual 应计项目；应累算数目
%[l5){:05 accrual basis 应计制；权责发生制
b[%sKl accrual basis accounting 应计制会计；权责发生制会计
=LC:1zn4 accrue 应累算；应计
q",n:=PL accrued benefit 应累算利益
lo5,E(7~h accrued charges 应计费用
?Bno?\ accrued cumulative preference share dividend 应累算的累积优先股股息
D<$, v(- accrued expenses 应累算费用
g/)m bL>= accrued interest payable 应付利息；应计未付利息
#"|</*% > accrued interest receivable 应收利息；应计未收利息
o+ r?N5 accrued right 累算权益
IXDj;~GF accruing profit 应累算的利润
A Qw1,tGV accumulated fiscal reserve 累积财政储备
(Z fY/ accumulated profit 累积利润；滚存溢利
YAYPof~A$l accumulated reserve 累积储备
z1{kZk accumulation of surplus income 累积收益盈余
g ]e^; acquired assets 既得资产
YKlYo~fGN9 acquisition 收购；购置；取得
]6bh #N;. acquisition cost 购置成本
+mIO*UQi acquisition expenses 购置费用
v[E*K@6f acquisition of 100% interest 收购全部股权
4"nb>tA acquisition of control 取得控制权
p Wa'Fd acquisition of fixed assets 购置固定资产
Z%E;*R2+:> acquisition of shell “买壳”
_0 Qp[l-
acquisition price 收购价
c |.~f+ act of God 天灾
MqDz cB] acting partner 执事合伙人
'_N~PoV active market 买卖活跃的市场；交投畅旺的市场；旺市
#N.W8 mq active partner 积极参与的合伙人
|4^us|XY active trading 交投活跃
UzTFT:\ actual circulation 实际流通
0K <y
} actual cost 实际成本
ry)g<OA actual expenditure 实际开支；实际支出
pnl7a$z actual income 实际入息；实际收入；实际收益
Uus%1hC%a actual market 现货市场
?%-VSL>$w= actual price 现货价；实际价格
Up*1j:_O actual profit 实际利润
Xn@\p 5< actual quotation 实盘；实际价位；实际报价
hLK5s1#K actual year basis 按实际年度计算
"%ou'\} actuals 实货
@-qS[bV actuarial investigation 精算调查
VRV *\*~$ actuarial principle 精算原则
A/ZZ[B- actuarial report 精算师报告
` K5Lp>=R Actuarial Society of Hong Kong 香港精算学会
+GqK$B(x7 actuarial valuation 精算师估值
'Z5l'Ac actuary 精算师
b&BkT%aA(G ad referendum agreement 暂定协议；有待覆核的协定
?y_W%og W ad valorem duty 从价税；按值征税
W}{RJWr ad valorem duty system 从价税制
#}Y$+FtO ad valorem fee 从价费
HqC
1Dkw ad valorem tariff 从价关税
BPs|q b- additional allowance 额外免税额
j Gy%O3/ additional amount for unexpired risk 未过期风险的额外款额
N1/)F k-z additional assessable profit 补加应评税利润
ldk (zAB. additional assessment 补加评税
R!{ ^qHb additional commitment 额外承担
je L RS8]; additional commitment vote 额外承担拨款
B?n
6o|8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{| ~ additional dependent parent allowance 供养父母额外免税额
Kcf1$`F24 additional provision 额外拨款
utOATjB.z additional stamp duty 附加印花税
@{/GdB,} additional tax 补加税罚款；补加税款
Sp/t[\,' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r{2V`h1/| adjudged bankrupt 被裁定破产
cBcfGNTJ~ adjudicated bankrupt 裁定破产人
5^lF ksZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
t~_vzG adjudication of bankruptcy 裁定破产；宣告破产
ggn C #$ adjudication of insolvency 裁定无力偿还债务
wz X(]BG adjusted actual 经调整的实数；调整后的实数
[.:SV|AF# adjusted current assets 经调整的流动资产；调整后的流动资产
XK#~w:/fB adjusted figure 经调整的数字；调整后的数额
E/+H~YzO adjusted liabilities 经调整的负债；调整后的负债
T1$=0VSEa+ adjusted loss 经调整的亏损；调整后的亏损
B}S!l>.z 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
K!~j}z* adjusted profit 经调整的利润；调整后的利润
QiO4fS'~W adjusted surplus 经调整的盈余额；调整后的盈余额
r:N =?X`N adjusted value 经调整的价值；调整后的价值
LL% Aw)Q` adjustment 调整；修订；理算〔保险〕
$mgamWNE8w adjustment centre 调剂中心
5\!t!FL_ adjustment lag 调整过程的时间差距；调整时差
[l#
8}dy adjustment mechanism 调整机制
.kwz$b+h adjustment of loss 亏损调整
fL$U%I3 adjustment process 调整过程；调整程序
zP554Gr ? adjustment range 调整幅度
w1 ;:B%!H administered exchange rate 受管制汇率
*~ Y$8!ad Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<e&88 {jJ administration expenses 行政费用
''D\E6c\ administration fee 手续费；行政费
yBKEw(1 administration in bankruptcy 破产管理
AUk -[i administration order 遗产管理令
+;#z"m] administrator 管理人；遗产管理人
B|I9Ex~L administrator of the estate 遗产管理人
Z2P DT admission of debt 债项承认书
XS #Jy
n admission of proof 接纳债权证明
??5y0I 6+ advance 放贷款项；垫付款项；预支款项；预付款项
Df hu advance account 暂支帐目；预付款帐户
n <,:;0{ advance compensation 预付补偿金
<DeC^[-P advance from shareholder 股东垫款
3 bK.8 advance pending reimbursement 预支以待日后付还
|NMf ' $ advanced economy 先进经济体系
dMd2a4 advancement 预付；预付财产
b6(LoN. advances warrant 垫款令
h95a61a,Vy advancing 贷出
-ElK=q adverse balance 逆差
{ 4]sJT adverse exchange 逆汇
vD-m FC) advertisement addressed to shareholders 在报章刊登的致股东通告
K x4_`;> advice for collection 托收通知书
YzA6*2 advice of drawing 提款通知书；汇票通知书
Q H>e_ advice of payment 付款通知
#!. 26RM:P Advisory Committee [Securities and Futures Commission]
wqnrN6$jf 谘询委员会〔证券及期货事务监察委员会〕
mv,p*0 Advisory Committee on Diversification 经济多元化谘询委员会
sh#hDU/</ affidavit 誓章；遗产申报誓章
WMi$ ATq affidavit of no receipt 述明无收款的誓章
o|en"?4 affiliate 联号；联营公司；附属公司
s2Rg-:7 affiliated company 附属公司；联号；联营公司
|7CF m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C(Cuk4K affordability 负担能力
y@Gl'@-O African Development Bank [AfDB] 非洲开发银行
^QG;:.3v after-acquired property 事后取得的财产
h4,g pV>t after-hours dealing 市后交易
q9
S V<qg after-tax profit 税后盈利；税后利润；税后溢利
~ 7 w"$H8 agency agreement 代理协议
aw\0 \'} agency expenses 代理机构的开支
)swu~Wb}U@ agency fee 代理费
1XppC[)) Agency Law 《代理法》
!+EE*-c1c agent 代理人；承销人
UwtL v d agent of company 公司代理人
/ biB *Z agent's fee 代理人费；经纪费
N+N98~Y`P aggregate 总计；总数；总体数字
F[@M? aggregate amount 总款额；总额
)lh Pl aggregate assets and liabilities 总体资产与负债
L#|6L np^ aggregate at constant price 按固定价格计算的总体数字
,@Fde=L w aggregate demand 总需求
1CmjEAv%/ aggregate gross position 总持仓量
)JsmzGC0 aggregate limit 总限额
b'O >qQ aggregate of salaries tax 合计薪俸税
\cx==[& ( aggregate performance 总体表现；总体业绩
<*Bk.>f! aggregate supply 总体供应
QKHAN{hJ aggregate surplus 总盈余
a(#aEbN?d aggregate total 整体总额
<rn26Gfr aggregate value 总值；合计价值
Gnthz 0\]{ aggregated basis 合计基准
5 >x?2rp aggregated net chargeable income 合计应课税入息实额
^yFtL(x, aggregation 合并计算；合计；总和
Ze.\<^-t aggregation of incomes of husband and wife 夫妇入息合并计算
S_ER^Pkg aggregation of property 财产的总和
}K.2 agio 差价；贴水
59MpHkr 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》
Dg=!d)\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u*6Y>_iA 《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》
umuE5MKY< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c'}dsq\ 《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》
dd-`/A @ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!Y,*Zc$R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nj4G8/U-q agreement for a settlement 授产协议
NsN =0ff agreement for assignment 转让协议
I]iTD agreement for sale 售卖协议；买卖协议
P dD, ~N# agreement for sale and purchase 买卖协议
;RzbPlkl agreement for the payment of interest 支付利息协议
V;IV2HT0J" agreement for the repayment of money 还款协议
#a+*u?jnnL agreement of reinsurance 再保险协议
MhL>6 rn Agricultural Bank of China 中国农业银行
FoKAF
&h7 air passenger departure tax 飞机乘客离境税
=\FV_4) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D.ERt )l> airport tax 机场税
+:ih`q][b alcohol duty 酒精税
G ~X93 J alienation 让与；让渡；转让
^ rh{ alimony 生活费；赡养费
0-at#r : All Ordinaries Index [AOI] 所有普通股指数
D!WyT`T all risks 全险；综合险
;^DG P All Sales Record for Stock Market 《股票市场成交报告》
a,ZmDkzuv Allied Capital Resources Limited 新联财务有限公司
;) XB' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Hs`j 6yuc9 allocation letter 拨款信件
mx=2lL` allocation of fund 分配款项；预留款项
xgq
`l# allocation of profit 利润分配；溢利分配
Wz+7CRpeP allocation warrant 拨款令
EQ%,IK/ allotment 分配；配股
De`p@`+<#~ allotment notice 股份配售通知；配股通知
5H79-QLd allotment of shares 股份分配
= P@j*ix allowable 可获宽免；免税的
|y$8!*S~( allowable business loss 可扣除的营业亏损
| k?r1dj%O allowable expenses 可扣税的支出
i$gH{wn\` allowance 免税额；津贴；备抵；准备金
:G[6 c5j|V allowance for debts 债项的免税额
RlUX ][) allowance for depreciation by wear and tear 耗损折旧免税额
M" vd /F V allowance for funeral expenses 殡殓费的免税额
4S1\5C9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E (-@F%Q allowance for repairs and outgoings 修葺及支出方面的免税额
"n%0L4 J allowance to debtor 给债务人的津贴
kNk$[Yfs alteration of capital 资本更改
Hw 1: zro alternate trustee 候补受托人
y*<x@i+h amalgamation 合并
vAcxca">S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|w+N(wcJ ambit of charges 征税范围；收费范围
rHpxk amended valuation 经修订的估值
FMEW[' American Commodities Exchange 美国商品交易所
k0@*Up3{7 American Express Bank Limited 美国运通银行
BN%;AQV American Stock Exchange 美国证券交易所
[Ol~}@gV amortization 摊销
,GUO q!z amount due from banks 存放银行同业的款项
nm#,oX2C amount due from banks abroad 存放海外银行同业的款项
3R &
FzLs amount due from holding companies 控股公司欠款
05 o vz
amount due from local banks 存放本港银行同业的款项
I[w;soI amount due to banks 银行同业的存款
ZwOX ,D amount due to banks abroad 海外银行同业的存款
bnZ~jOHl amount due to holding companies 控股公司存款
bmQ -5SE amount due to local banks 本港银行同业的存款
~-2Gx
HO` amount due to outport banks 外埠银行同业的存款
4GqwY"ja amount for note issue 发行纸币的款额
?:DUsg amount of bond 担保契据的款额
d:8c}t2X amount of consideration 代价款额
#5X535'ze amount of contribution 供款数额
gZ@z}CIw' amount of indebtedness 负债款额
N%Uk/ c' amount of principal of the loan 贷款本金额
%EE Q ^l m amount of rates chargeable 应征差饷数额
ZG$PW< 73~ amount of share capital 股本额
u :w amount of sums assured 承保款额
{'a|$u+ amount of variation 变动幅度
{$QkerW3 amount of vote 拨款数额
~-f"&@){,
amount payable 应付款额
>K n7A amount receivable 应收款额
&>A<{J@VL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i_ f\dkol analysis 分析
!hjA ancillary risk 附属风险
*; :dJXR annual account 周年帐目；周年帐目报表；年度决算；年结
oM (8'{S= annual accounting date 年结日期
l4$Iv: annual allowance 每年免税额；年积金；年度津贴；年津
/i)>|U
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N~|Z@pU" annual disposable income 每年可动用收入
CmxQb,Ul s annual estimates 周年预算
ybU_x annual fee 年费
;~-M$a
}4 annual general meeting 周年大会
B+2E IaI annual growth rate 年增率；每年增长率
@hwe annual long-term supplement 长期个案每年补助金
)skz_a}]8 annual pensionable emolument 可供计算退休金的年薪
BcxALRWE annual report 年报
"cz'|z` Annual Report on the Consumer Price Index 《消费物价指数年报》
I7XJPc4} annual return 周年报表；周年申报表；每年报税表格
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Annual Return Rules 《周年报表规则》
Q N]y.(S)y annual review of consumer prices 每年消费物价回顾
"'74GY8, annual roll-forward basis 逐年延展方式
:Z&<5 annual salary 年薪
^v5<* uf%m annual statement 年度报表；年度决算表
CB^.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
xi[\2g+ annuitant 年金受益人
)F_nK f"a annuity 年金
-pW*6??+? annuity contract 年金合约
./35_Vy /O annuity on human life 人寿年金
=K <`nF0 w antecedent debt 先前的债项
F %IvgXt5 ante-dated cheque 倒填日期支票
fj97_Q= anticipated expenditure 预期开支
1) Nj.#) anticipated net profit 预期纯利
$X ,dQ]M anticipated revenue 预期收入
TW6F9}'f& anti-inflation measure 反通货膨胀措施
+~$pkxD" anti-inflationary stance 反通货膨胀立场
gy Ey=@L apparent deficit 表面赤字
%J L P=( apparent financial solvency 表面偿债能力
hsHbT^Qm apparent partner 表面合伙人
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{*so ] application for personal assessment 个人入息课税申请书
*RM 3 _ application of fund 资金应用
g.pR4M f=Z application to release as liquidator and to destruct the books of accounts and documents
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@:x< > 申请免除清盘人职务及毁灭帐簿与文件
=2@ V} appointed actuary 委任精算师
k~*%Z!V}C appointed auditor 委任核数师；委任审计师
.Ta (v3om% appointed trustee 委任的受托人
)&j@ ={0 appointer 委任人
89x;~D1 apportioned pro rata 按比例分摊
?$#P
=VK apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x c]# 8K apportionment formula 分摊方程式
8"}8Nrb0 apportionment of estate duty 遗产税的分摊
G!+Mu2 appraisal 估价；评估
GfV#^qi appreciable growth 可观增长
&grqRt appreciable impact 显着影响
>hY.F/[ appreciable increase 可观增长
H128T8?r[ appreciation 增值；升值
A(*c |Aj9 appreciation against other currencies 相对其他货币升值
E >iN > appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xqb*;TBh* appreciation tax 增值税
3EHB~rL/C appropriation 拨款；拨用；拨付
c 2gi 3 appropriation account 拨款帐目
%j@@J\G! Appropriation Bill 拨款法案
;0lY_ii appropriation-in-aid system 补助拨款办法
G#fF("Ndu` approved assets 核准资产
jyB
Ys& v approved basket stock 认可一篮子证券
_#qfe approved budget 核准预算
;I?x; lH approved charitable donation 认可慈善捐款
l b;P&V approved charitable institution 认可慈善机构
E=Vp%08( approved currency 核准货币；认可货币
L1Jn @ approved estimates 核准预算
wjfq" 7Q approved estimates of expenditure 核准开支预算
5z&>NI approved overseas insurer 核准海外保险人
?,i}Qr [Q approved overseas trust company 核准海外信托公司
>Ptu-* approved pooled investment fund 核准汇集投资基金
]iMqIh" approved provident fund scheme 认可公积金计划
Z~].v._YV) approved provision 核准拨款
pI_dV44W approved redeemable share 核准可赎回股份
L{ rd', approved regional stock 认可地区性证券
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Z7$d approved retirement scheme 认可退休金计划
h5(Ojl MC approved subordinated loan 核准附属贷款
hr ! ' arbitrage 套戥；套汇；套利
{ [3xi`0- arbitrageur 套戥者；套汇者
KP&xk1 3) arbitrary amount 临时款项
O7p=N8 V arrangement 措施；安排；协定
L5'?.9 ] arrears 欠款
[{`2FR:Cd arrears of pay 欠付薪酬
Q' Tg0,,S arrears of revenue 逾期未收税款；逾期未收的帐项
'50}QY_R. articles of association 组织章程；组织细则；组织章程细则
,q;?zcC7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u 7:Iv ascertainment of profit 确定利润
A "z9t#dv@ "Asia Clear" “亚洲结算系统”
74 &q2g{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`FEa(Q+s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[8~P
Pc^ Asian Development Fund [ADF] 亚洲发展基金
%lD+57= Asian dollar bond 亚洲美元债券
txvo7?Y*4 Asian dollar market 亚洲美元市场
O4Q"2 Asian dollar rate 亚洲美元利率
`?O 0 ) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C57m{R H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#; f50j!r asked price 沽盘；喊价；索价；卖方报价
3YJ"[$w='( assessable income 应评税入息
w2 r assessable loss 应评税亏损
zez|l assessable profit 应评税利润
[N12 X7O3 assessable value 应评税值
d&\3}uH assessed profit 估定利润
~oJ"si assessed value 经评估价值
=^SxZ Bn assessment 评税；评定；估价；评税单
\2]_NU5. assessment number 评税编号；估价编号
\Hdsy="Dnh assessment of additional tax 补加税评税
lF_"{dS_6( assessment of performance 业绩评估；实绩评价
- QwH| Assessor 评税主任
px*1 3" asset price bubbles 资产价格泡沫
XDHi4i47`o asset-backed securities 具资产保证的证券
3)O QgeKU assets accretion 资产增值
',c~8U#q assets and liabilities 资产与负债
gJCZ9{Nl assets betterment statement 资产递增表；资产改进表
}8PO m# assets lending 实物放款；有抵押贷款
NJ]3qH assets of the company passing on the death 死者去世时转移的公司资产
a9UXg< 4 assets pledged as security for liabilities 用作负债抵押的资产
kIX1u<M~ assets portfolio 资产投资组合
s <rV1D assets price 资产价格
Svb>s| D assets quality 资产质素
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2GSZ` assets realization 资产变现
\h_ q] assets refinancing arrangement 资产再集资安排
x H&hs$= assets securitization 资产证券化
wJNm}Wf assets situated outside Hong Kong 在香港以外地方的资产
!-.GfI:q assets stripping 削减资产；拆卖资产
OQ-
Hn -H assets value 资产值
#=VYq4B = assignee 承让人
Nke!!A}\| assignment 转让；转让书；转让契
V$sY3,J7A% assignment of interest 权益转让
ZPyzx\6\ assignment of letters patent and trade mark 专利证书及商标转让
r fzNw assignment of property 物业转让；物业转让书
Zazff@O * assignment right 转让权
^5.XQ 0n assignor 转让人
*yaS^k\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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@8Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_CfJ Kp) associate member 附属会员
g `%in associated body corporate 相联法人团体
cP D_=.& associated company 相联公司；联属公司
&w#! associated corporation 相联法团
c!_c, vwrn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?C#E_ 公认会计师公会〔英国〕
~MBPN 4r Association of Futures Exchange Brokers 香港期货经纪协会
\+l*ZNYM3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Yj#tF}nPC association of underwriters 承保人组织
NcP/W >lN assumption of control 接管
tAF?. \x"g assurance 担保；保险；转易；转易书
' 3Lu_]I- assurance of interest 权益的转易
OQ7 `n<I<) at 19XX price 按一九ＸＸ年价格计算
.w;kB}$YC at a discount 按赔价计算；按贴水价格计算；打折扣
-^546 7 at a premium 按溢价计算；按升水价格计算
K)BQ0v.:[ at call 通知付款；按通知
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_T at constant market price 按固定市价计算
h%krA<G9 at constant price 按固定价格计算
o6d x\ at cost 按成本计算
t* =[ RS* at current market price 按当时市价计算；按现时市价计算
r!+{In+Z at current price 按当时价格计算；按现时价格计算
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d at factor cost 按要素成本计算；按生产要素成本计算
wWy; dma# at money-of-the-day price 按付款当日价格计算
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> at or better 按指定或较佳价位〔买卖指令〕
l6y}>] at par 按面值计算；平价
W3:Fw6v at sight 见票即付
nuXL{ tg6 at the close 按收市盘
sVK?sBs] at the opening 按开市盘
+a3E=GJ attestation 见证；见证条款
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[J. at-the-money option 平价期权
qyv=ot0"~F attorney 受权人；受托代表人
dF\#:[B attornment 新拥有人承认书
V`1,s~" q attributable profit 可归属利润
pL5cw = attributable share value 可归属股份价值
1^4:l!0D Auckland Stock Exchange 奥克兰证券交易所
,VHqZ'6 auction 拍卖
@kqxN\DE auctioneer 拍卖商
?9kC[4G audit 审计；核数
+yp:douERi Audit Commission 审计署
Z*i p=FYR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_r*\ BM8y 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〕
80Dn!9j* audit review 帐目审查
RqtBz3v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eHy UY&N/ audited account 审计帐目；经审计的帐目
U} RBgPX! audited annual account 经审计的周年帐目
&ASR2J audited balance sheet 经审计的资产负债表
ujZ `T0 auditor 核数师；核数主任；审计师
bI55G#1G auditor's certificate 核数师证明书；审计师证明书
h 6Z :+ auditor's report 核数师报告；审计师报告
`8ac;b Aussie bond 澳元债券
s*ZE`/SM3 austerity budget 紧缩预算
} #r TUX Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P [ 2!D)A Australia All Ordinaries Index 澳洲所有普通股票指数
T& ?g) Australian Dollar [AUD] 澳元
NO o? Australian Options Market 澳大利亚期权市场
( Jk& U8y Australian Securities Commission 澳洲证券事务监察委员会
lPZ(c%P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n^Ca?|}
, Australian Stock Exchange 澳大利亚证券交易所
5 wrRtzf Austrian Schilling [ATS] 奥地利先令
x# J9 GP. authentication 认证；鉴证
gSz<K.CT authority to purchase 委托购买证；委购书
x9"Cm;H% authorization 认可；核准；授权；授权书
H OR8Jwf: authorization by direction 指示授权
9{*{Ba authorization by instruction 指令授权
UqOBr2 UmG authorization by warrant 令状授权
;!MQ@Fi^ authorization of unit trust 单位信托的认可
%.Ma_4o
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*W^-;* authorized capital 法定资本
C9!t&<\ } authorized clerk 出市员
kAQ(8xV authorized dealer 认可交易商
"lI-/ G authorized financial institution 认可财务机构
V4:/LN q_] authorized fund 认可基金
Io1j%T#ZT authorized fund house 获授权的基金公司；认可基金公司
eQuu\/z*H authorized institution 认可机构
HIXAA?_eh= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P:"R;YCvE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YYv0cV{E authorized insurer 获授权保险人；获认可承保人
apo) cR authorized investment 特准投资项目
!6 KX^j- authorized person 获授权人
Y%XF64)6 authorized representative 获授权代表
*siX: ?l authorized share capital 法定股本
0%ul6LvM automated quotation system 自动报价系统
<RY =y?%z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;
oyV8P$ 自动交易系统〔香港期货交易所有限公司〕
eDJnzh83 automatic adjustment mechanism 自动调整机制
eV[{c %wN: automatic adjustment system 自动调整系统
;6W ]f([ Automatic Clearing House 自动票据交换所
&h-_|N automatic exchange rates accumulation system 自动化汇率累集系统
MJ|tfQwhx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wJy]Vyd automatic teller machine [ATM] 自动柜员机
C !j3@EZ$ autopay 自动转帐
"do5@$p| available assets 可用资产
3iCe5VF available fiscal reserve 现存财政储备
S,c{LTL available profit 可用利润
rwRZGd *p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U.e!:f4{ average 平均；平均数；海损
--K) 7 average basic salary 平均基本薪金
!l (Vk average consumer expenditure 平均消费开支；一般消费开支
i#[8I-OtN/ average cost 平均成本
g8<ODU0[g average cost of land production 增辟土地平均成本
h>/teHy / average daily turnover 平均每日成交额
?zW'Hi average daily wage rate 平均每日工资率
A2|Bbqd average expenditure pattern 平均开支模式
KD kGQh#9 average growth rate 平均增长率
V<QpC5 average net fixed assets 固定资产平均净值
~}.C*;J average of relatives 相对价格平均数
x? Abk average price 平均价格
y, l[v39 average propensity to consume 平均消费倾向；一般消费倾向
n-Iz!;q average propensity to save 平均储蓄倾向；一般储蓄倾向
e~]P _53 average rate 平均率
kE&R;T`Gb% average revenue 平均收入；平均收益
<= 4$.2ym average stock 平均库存；平均存货
uY]';Ot G average yearly rent 平均年租
7=P)` @ avoidance of double taxation 避免双重课税
M| (VM=~ avoidance of tax 避税
