A:
{ I\og A share Ａ股；甲类股份
85;bJfY abatement of tax 减税；减扣免税额
/]MelW ABN AMRO Bank N.V. 荷兰银行
%Ta"H3ZW above-the-line expenditure 线上项目支出；经常预算支出
x\f~Gtt7Y above-the-line receipt 线上项目收入；经常预算收入
L$.3, ./ ABSA Asia Limited 南非联合亚洲有限公司
0 yq absolute change 绝对数值变更
vv{+p(~**O absolute expenditure 实际开支
4KnBb_w absolute guideline figure 绝对准则数字
zB~ < @ absolute interest 绝对权益
w D r/T3 absolute order of discharge 绝对破产解除令
:zLf~ W absolute profit margin 绝对利润幅度
T<? kH absolute value 实值；绝对值
FO:L+&hr?> absolutely vested interest 绝对既得权益
^\?Rh(pu absorbed cost 已吸收成本；已分摊成本
s&-MJ05y absorption 吸收；分摊；合并
aekke//y absorption rate 吸收率；摊配率；分摊率
*kg->J ACB Finance Limited 亚洲商业财务有限公司
?+^p$'5 acceptable form of reciprocity 合理的互惠条件
a.}#nSYP acceptable rate 适当利率；适当汇率
{\P%J:s#9 acceptance agreement 承兑协议
#
#2'QNN acceptance for honour 参加承兑
$sE=[j'v acceptor 承兑人；接受人；受票人
H"6x/&s.=k acceptor for honour 参加承兑人
]a4+] vLK accident insurance 意外保险
yNP4Ey Accident Insurance Association of Hong Kong 香港意外保险公会
V-n{=8s accident insurance scheme 意外保险计划
zqXF`MAB= accident year basis 意外年度基准
m m`#v
g, accommodation 通融；贷款
\AKP ea= accommodation bill 通融票据；空头票据
j-W$)c3X accommodation party 汇票代发人
`Hlf.>b1 account balance 帐户余额；帐户结余
dnU-v7k,{ account book 帐簿
J:Qx5;b; account collected in advance 预收款项
/ Xb4'Q j account current book 往来帐簿
Y%;X7VxU* account of after-acquired property 事后取得的财产报告
MJ1qU}+] account of defaulter 拖欠帐目
X.k8w \~ account payable 应付帐款
V<jj'dZfW account payee only [A/C payee only] 只可转帐；存入收款人帐户
J&, hC%] account receivable 应收帐款
%oTBh* K'o account receivable report 应收帐款报表
x5BS|3W$a account statement 结单；帐单；会计财务报表
3mo4;F,h9 account title 帐户名称；会计科目
'yq?xlIj accountant's report 会计师报告
f!w/zC . Accountant's Report Rules 会计师报告规则
C8>
i{XOO, accounting and auditing procedure 会计与审计程序；会计与核数程序
5P"R'/[PA_ Accounting Arrangements 《会计安排》
i\ X3t5 accounting basis 会计基础
+KIz#uqF8Z accounting by Official Receiver 破产管理署署长呈交的帐目
X~0 -W Bz Accounting Circular 《会计通告》
_#:7S
sJ accounting class 会计类别
,v> ;/qm accounting date 记帐日期；会计结算日期
%\HPYnIe accounting for money 款项核算
8Sj<,+XFq Accounting Officer 会计主任
wGKxT
ap accounting period 会计报告期；会计期
"T5oUy&i accounting policy 会计政策；会计方针
k1f<(@*` accounting practice 会计惯例
cr{yy :D accounting principle 会计准则
4A6Y
\Z XI accounting record 会计记录
sA| SOAn accounting report 会计报告
T :d+Q z\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xw
43P. Accounting Society of China 中国会计学会
R P<M accounting statement 会计报表
,#3Aaw accounting system 会计制度；会计系统
EHm* ~Sd accounting transaction 会计事项；帐务交易
e,_Sj(R8 accounting treatment 会计处理
;WX.D]>{W accounting year 会计年度
Yr_ B (n accretion 增值；添加
[1 P_^.Htr accrual 应计项目；应累算数目
'WP~-}( accrual basis 应计制；权责发生制
&AJkYh accrual basis accounting 应计制会计；权责发生制会计
7cGOJA5& accrue 应累算；应计
Qr$
7 U6p accrued benefit 应累算利益
[,AFtg[ accrued charges 应计费用
&kmaKc accrued cumulative preference share dividend 应累算的累积优先股股息
t8EI"| accrued expenses 应累算费用
9=MNuV9/s accrued interest payable 应付利息；应计未付利息
}_zN%Tf~ accrued interest receivable 应收利息；应计未收利息
-@"3`uv" accrued right 累算权益
t,|A pl] accruing profit 应累算的利润
O@a OKk accumulated fiscal reserve 累积财政储备
&'W7-Z\j- accumulated profit 累积利润；滚存溢利
BN CM{}e accumulated reserve 累积储备
'`k7l7I[@ accumulation of surplus income 累积收益盈余
3Z9Yzv)A acquired assets 既得资产
92<+ug = acquisition 收购；购置；取得
= +MF@ 4 acquisition cost 购置成本
JP<j4/ acquisition expenses 购置费用
M1- tRF acquisition of 100% interest 收购全部股权
v9:J 55x acquisition of control 取得控制权
2[+.* Ef acquisition of fixed assets 购置固定资产
!<:Cd(bM acquisition of shell “买壳”
XKky-LeJ acquisition price 收购价
%"Um8`]FVg act of God 天灾
P(k*SB|D acting partner 执事合伙人
p ;}`PW active market 买卖活跃的市场；交投畅旺的市场；旺市
$`3yImv+w active partner 积极参与的合伙人
Z%3CmKdeF active trading 交投活跃
+d\o|}c actual circulation 实际流通
6GunEYK!N8 actual cost 实际成本
5S!#^>_ actual expenditure 实际开支；实际支出
7wh4~ actual income 实际入息；实际收入；实际收益
pJ/]\>#5 actual market 现货市场
qr%N /7 actual price 现货价；实际价格
{L7 Pha
actual profit 实际利润
>
UZ-['H actual quotation 实盘；实际价位；实际报价
KMIe%2:b5 actual year basis 按实际年度计算
>=; -: actuals 实货
Dnw^H. actuarial investigation 精算调查
{ . 9BG& actuarial principle 精算原则
%eDSo9Y actuarial report 精算师报告
by
@q g: Actuarial Society of Hong Kong 香港精算学会
@iuX~QA[9 actuarial valuation 精算师估值
@rbd`7$% actuary 精算师
azv173XZ ad referendum agreement 暂定协议；有待覆核的协定
p]RQ-0 ad valorem duty 从价税；按值征税
& SbdX ad valorem duty system 从价税制
';FJs&=I ad valorem fee 从价费
wz`% ( \ ad valorem tariff 从价关税
@`L ;_S+ additional allowance 额外免税额
V*\hGNV additional amount for unexpired risk 未过期风险的额外款额
q"2APvsvp additional assessable profit 补加应评税利润
1cOR?=G~ additional assessment 补加评税
jSE)& K4nI additional commitment 额外承担
$lT8M-yK\ additional commitment vote 额外承担拨款
gdf0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gxVr1DIkN additional dependent parent allowance 供养父母额外免税额
(1D1;J4g additional provision 额外拨款
A)]&L`s additional stamp duty 附加印花税
MygA mV& additional tax 补加税罚款；补加税款
9
fB|e| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
' 9f0UtT|[ adjudged bankrupt 被裁定破产
6 2R"; # K adjudicated bankrupt 裁定破产人
N=1ue `i adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZEI)U,
I. adjudication of bankruptcy 裁定破产；宣告破产
~@c<5 -`{ adjudication of insolvency 裁定无力偿还债务
(7G4 v adjusted actual 经调整的实数；调整后的实数
E42)93~C adjusted current assets 经调整的流动资产；调整后的流动资产
'/8/M{`s adjusted figure 经调整的数字；调整后的数额
<WIIurp adjusted liabilities 经调整的负债；调整后的负债
b:F;6X0~Hl adjusted loss 经调整的亏损；调整后的亏损
, EEAxmf adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+S4>}2N33 adjusted profit 经调整的利润；调整后的利润
&f. |MNz; adjusted surplus 经调整的盈余额；调整后的盈余额
3Y38l P:>h adjusted value 经调整的价值；调整后的价值
`qs,V adjustment 调整；修订；理算〔保险〕
^>l <)$s adjustment centre 调剂中心
S~aWun adjustment lag 调整过程的时间差距；调整时差
K-k!':K: adjustment mechanism 调整机制
<Tgy$Hm adjustment of loss 亏损调整
V>QyiB adjustment process 调整过程；调整程序
9{;L7`< adjustment range 调整幅度
#8et9 1qw administered exchange rate 受管制汇率
L/:l>Ko>7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}X{rE|@ administration expenses 行政费用
%J-0%-/_S: administration fee 手续费；行政费
5wV J.B~s administration in bankruptcy 破产管理
sF! #*Y administration order 遗产管理令
AA=Ob$2$ administrator 管理人；遗产管理人
i RrUIWx administrator of the estate 遗产管理人
D{ B?2}X admission of debt 债项承认书
gEk;Tj admission of proof 接纳债权证明
c@[Trk m advance 放贷款项；垫付款项；预支款项；预付款项
Bz } n P 9 advance account 暂支帐目；预付款帐户
G7&TMg7i advance compensation 预付补偿金
$t%IJT advance from shareholder 股东垫款
M5WB.L[@ q advance pending reimbursement 预支以待日后付还
2 @tnOs(* advanced economy 先进经济体系
mh}D[K=~% advancement 预付；预付财产
LH4#p%Pb% advances warrant 垫款令
0C :8X
advancing 贷出
=|i_T%a adverse balance 逆差
j ^j"w( a adverse exchange 逆汇
ly`
A,dh advertisement addressed to shareholders 在报章刊登的致股东通告
=Iop advice for collection 托收通知书
|-V:#1wR.] advice of drawing 提款通知书；汇票通知书
&233QRYM advice of payment 付款通知
(y]Z *p:EW Advisory Committee [Securities and Futures Commission]
L@H^?1*L? 谘询委员会〔证券及期货事务监察委员会〕
jaEe$2F2 Advisory Committee on Diversification 经济多元化谘询委员会
o.!o4&W H affidavit 誓章；遗产申报誓章
fPD.np} affidavit of no receipt 述明无收款的誓章
h_ 4*?w affiliate 联号；联营公司；附属公司
p48enH8 CO affiliated company 附属公司；联号；联营公司
_ VuWo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0V3dc+t)O affordability 负担能力
W Csf_1 African Development Bank [AfDB] 非洲开发银行
y-E 'Y=j after-acquired property 事后取得的财产
Q O =5Q after-hours dealing 市后交易
L/rf5||@ after-tax profit 税后盈利；税后利润；税后溢利
P{ A})t7 agency agreement 代理协议
:L@ ;.s agency expenses 代理机构的开支
5{b;wLi$X2 agency fee 代理费
O;RBK&P Agency Law 《代理法》
j#p;XI agent 代理人；承销人
zk {d*gN agent of company 公司代理人
"e"#k}z9 agent's fee 代理人费；经纪费
q~9- A+n aggregate 总计；总数；总体数字
< ?B3^z$ aggregate amount 总款额；总额
8
*f 9 aggregate assets and liabilities 总体资产与负债
l jK? 2z> aggregate at constant price 按固定价格计算的总体数字
k( 0; >)<i aggregate demand 总需求
n8Qv8 aggregate gross position 总持仓量
m,\+ RUW' aggregate limit 总限额
Dazm8_x aggregate of salaries tax 合计薪俸税
s\ C ,5 aggregate performance 总体表现；总体业绩
jm%s#`)g aggregate supply 总体供应
9jI muSZ aggregate surplus 总盈余
f%EHzm/V aggregate total 整体总额
c V6H!\ aggregate value 总值；合计价值
b, a7XANsh aggregated basis 合计基准
129\H<
m aggregated net chargeable income 合计应课税入息实额
1J9p1_d5 aggregation 合并计算；合计；总和
}=EJM7sM|k aggregation of incomes of husband and wife 夫妇入息合并计算
`\VtTS aggregation of property 财产的总和
d\>XfS agio 差价；贴水
-&
(iU#W 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》
\
86 g y/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3H!]X M 《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》
CsZm8oL$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Mbxl{M
> 《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》
fCUx93,>z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
15jQ87) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]^"Lc~w8& agreement for a settlement 授产协议
}Ecv6&G agreement for assignment 转让协议
K*5gb^Ul agreement for sale 售卖协议；买卖协议
h.K"v5I* agreement for sale and purchase 买卖协议
Ew0)M Z.# agreement for the payment of interest 支付利息协议
uEb:uENk'( agreement for the repayment of money 还款协议
V7U*09
0*5 agreement of reinsurance 再保险协议
wb62($ Agricultural Bank of China 中国农业银行
!$l<'K$ air passenger departure tax 飞机乘客离境税
Brxnl, %\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5 !A:xV]6] airport tax 机场税
k9*UBx alcohol duty 酒精税
Fb1<Ic# alienation 让与；让渡；转让
VX&g[5zr alimony 生活费；赡养费
6 Tmz!E0 All Ordinaries Index [AOI] 所有普通股指数
s@:Yu all risks 全险；综合险
BGi'UL, All Sales Record for Stock Market 《股票市场成交报告》
p7> 9
m Allied Capital Resources Limited 新联财务有限公司
z$^wC d: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2o(O`;z allocation letter 拨款信件
Nsh/ allocation of fund 分配款项；预留款项
*e [* allocation of profit 利润分配；溢利分配
(km
$qX allocation warrant 拨款令
424iFc[ allotment 分配；配股
ykbfK$j z
allotment notice 股份配售通知；配股通知
]CNPy$>* allotment of shares 股份分配
bxYSZCo* allowable 可获宽免；免税的
mQ 1 allowable business loss 可扣除的营业亏损
~9o@1TO:v allowable expenses 可扣税的支出
_5S0A0 allowance 免税额；津贴；备抵；准备金
KC}G_"f.$ allowance for debts 债项的免税额
gnZ#86sO allowance for depreciation by wear and tear 耗损折旧免税额
J=Kv-@I>E allowance for funeral expenses 殡殓费的免税额
Mw,]Pt6 ~i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=LLpJ+ allowance for repairs and outgoings 修葺及支出方面的免税额
wowf 1j- allowance to debtor 给债务人的津贴
Pteti alteration of capital 资本更改
? <.a>"! alternate trustee 候补受托人
$s=` {v v amalgamation 合并
h{7>> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`\(co;: ambit of charges 征税范围；收费范围
4~1 b amended valuation 经修订的估值
KKk~ vwW American Commodities Exchange 美国商品交易所
9~=zD9,|iA American Express Bank Limited 美国运通银行
Z{vc6oj American Stock Exchange 美国证券交易所
CRCy)AS,t amortization 摊销
uq[5 om" amount due from banks 存放银行同业的款项
.Bkfe{^ amount due from banks abroad 存放海外银行同业的款项
l4$ sku- amount due from holding companies 控股公司欠款
Eg1TF oIWl amount due from local banks 存放本港银行同业的款项
? ?e|ec2% amount due to banks 银行同业的存款
(&79}IEd amount due to banks abroad 海外银行同业的存款
<Eq S
,cO^ amount due to holding companies 控股公司存款
Dn<3#V amount due to local banks 本港银行同业的存款
~roNe|P amount due to outport banks 外埠银行同业的存款
)0 E_Y@ amount for note issue 发行纸币的款额
'%/=\Q` amount of bond 担保契据的款额
y(<{e~ amount of consideration 代价款额
AVLY|79# amount of contribution 供款数额
tt-ci,X+ amount of indebtedness 负债款额
MzB.Vvsy%9 amount of principal of the loan 贷款本金额
<LH6my amount of rates chargeable 应征差饷数额
\YJQN3^46> amount of share capital 股本额
vbJdhaf amount of sums assured 承保款额
]0<K^OIY amount of variation 变动幅度
Q[3hOFCX amount of vote 拨款数额
,5<AV K-#Q amount payable 应付款额
`vzMuL; amount receivable 应收款额
x(sKkm`Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
00IW 9B- analysis 分析
> a*dI_XE ancillary risk 附属风险
M*n94L=Sg& annual account 周年帐目；周年帐目报表；年度决算；年结
;\}d QsX annual accounting date 年结日期
}>AA[ba"' annual allowance 每年免税额；年积金；年度津贴；年津
|8{ k,!P'K annual balance 年度余额
v(0ujfSR0 annual disposable income 每年可动用收入
au19Q*r9 annual estimates 周年预算
G[ns^ annual fee 年费
c/.s`hz annual general meeting 周年大会
=#4>c8MM annual growth rate 年增率；每年增长率
%x,HQNRDU annual long-term supplement 长期个案每年补助金
1O,5bi>t7 annual pensionable emolument 可供计算退休金的年薪
:55a9d1bL annual report 年报
S=S/]]e Annual Report on the Consumer Price Index 《消费物价指数年报》
3d;J"e+? annual return 周年报表；周年申报表；每年报税表格
wKdWE`|y Annual Return Rules 《周年报表规则》
6K7lQ!#}Q annual review of consumer prices 每年消费物价回顾
h3E}Sa(MQ: annual roll-forward basis 逐年延展方式
:Nf(:D8 annual salary 年薪
unFm~rcf annual statement 年度报表；年度决算表
U.Vn|s(`z 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
xX<T5Ls annuitant 年金受益人
a{e
2*V annuity 年金
fz VN;h annuity contract 年金合约
o3 Yb2Nw annuity on human life 人寿年金
e u)""l antecedent debt 先前的债项
;Q&9 t ante-dated cheque 倒填日期支票
:''Swi<H anticipated expenditure 预期开支
pRlScD_}; anticipated net profit 预期纯利
d^54 mfgI anticipated revenue 预期收入
+68 age;dM anti-inflation measure 反通货膨胀措施
6qmV/DL anti-inflationary stance 反通货膨胀立场
^GYVRD apparent deficit 表面赤字
Tt{X(I} J apparent financial solvency 表面偿债能力
GMZ6 dK apparent partner 表面合伙人
"x]7 et, application for personal assessment 个人入息课税申请书
2N |iOog application of fund 资金应用
,>qtnwvlHP application to release as liquidator and to destruct the books of accounts and documents
+8 "8s 申请免除清盘人职务及毁灭帐簿与文件
tU Je -3, appointed actuary 委任精算师
e]>=;Zn appointed auditor 委任核数师；委任审计师
r/':^Ex appointed trustee 委任的受托人
.P T7 appointer 委任人
F@ |( apportioned pro rata 按比例分摊
JX ww_e[ apportionment 分配；分摊
%@ >^JTkY8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3&E@#I^] , apportionment formula 分摊方程式
ID F0nx] apportionment of estate duty 遗产税的分摊
E0HE@pqr appraisal 估价；评估
LZG(T$d I appreciable growth 可观增长
+B8oW3v# ) appreciable impact 显着影响
b Uy!hS;s appreciable increase 可观增长
;B2&#kot7 appreciation 增值；升值
rFt +Y}) appreciation against other currencies 相对其他货币升值
ro?.w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S{ F\_'% appreciation tax 增值税
[V8^}s}tF appropriation 拨款；拨用；拨付
FeZW S>N appropriation account 拨款帐目
)#4(4
@R h Appropriation Bill 拨款法案
j C:D> appropriation-in-aid system 补助拨款办法
N0$
uB" approved assets 核准资产
z*b|N45O approved basket stock 认可一篮子证券
uk W L3 approved budget 核准预算
#~m^RoE approved charitable donation 认可慈善捐款
Exv!!0Cd^ approved charitable institution 认可慈善机构
iu{;| E approved currency 核准货币；认可货币
WC _U'nTu4 approved estimates 核准预算
AK'3N1l` approved estimates of expenditure 核准开支预算
m=COF$< approved overseas insurer 核准海外保险人
F#Pn] approved overseas trust company 核准海外信托公司
">8oF.A^ approved pooled investment fund 核准汇集投资基金
Z/GSR$@lI approved provident fund scheme 认可公积金计划
N|"q6M !ZL approved provision 核准拨款
|FaK = e approved redeemable share 核准可赎回股份
E*tT^x) approved regional stock 认可地区性证券
2|1CGHj\ approved retirement scheme 认可退休金计划
`B8`<3k/( approved subordinated loan 核准附属贷款
<jFov`^ arbitrage 套戥；套汇；套利
]RadwH"0! arbitrageur 套戥者；套汇者
.*595SuF arbitrary amount 临时款项
\% }]wf} arrangement 措施；安排；协定
w . M arrears 欠款
i*4v!(E arrears of pay 欠付薪酬
.2rpQa/h arrears of revenue 逾期未收税款；逾期未收的帐项
;sUvY* Bcm articles of association 组织章程；组织细则；组织章程细则
c w0 @Z0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tqB6: p-% ascertainment of profit 确定利润
DBu8}2R "Asia Clear" “亚洲结算系统”
xf8e" mD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,0nrSJED Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d7& d
FvG Asian Development Fund [ADF] 亚洲发展基金
Ps 0<CUyI Asian dollar bond 亚洲美元债券
Wy1. nn[ Asian dollar market 亚洲美元市场
Kn?h Asian dollar rate 亚洲美元利率
N`X |z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|_s, ]: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K'E)?NW69 asked price 沽盘；喊价；索价；卖方报价
EN}4-P/5 assessable income 应评税入息
G: |]w,^i assessable loss 应评税亏损
8W Qc8 assessable profit 应评税利润
hC X/k<}I assessable value 应评税值
1B 0[dK2N assessed profit 估定利润
Jfv'M<I assessed value 经评估价值
p?
VDBAx assessment 评税；评定；估价；评税单
h<C R W- assessment number 评税编号；估价编号
x=\W TC assessment of additional tax 补加税评税
*cX i*7|= assessment of performance 业绩评估；实绩评价
.k
up[d( Assessor 评税主任
Y>2#9LA asset price bubbles 资产价格泡沫
L"T :#> asset-backed securities 具资产保证的证券
\7o7~pll assets accretion 资产增值
UH(w, R` assets and liabilities 资产与负债
X$%W&:
assets betterment statement 资产递增表；资产改进表
X*Q<REDB assets lending 实物放款；有抵押贷款
u
Vv %k5 assets of the company passing on the death 死者去世时转移的公司资产
G_k_qP^ : assets pledged as security for liabilities 用作负债抵押的资产
z - ]ND assets portfolio 资产投资组合
cs: ?Wq ^ assets price 资产价格
I~ mu 'T assets quality 资产质素
nI73 E assets realization 资产变现
r4?|sAK assets refinancing arrangement 资产再集资安排
pma=* assets securitization 资产证券化
]_L ;AD assets situated outside Hong Kong 在香港以外地方的资产
Q!AGalP z assets stripping 削减资产；拆卖资产
(v0Q.Q@ < assets value 资产值
]-+l .gVFW assignee 承让人
HYJE z2RF assignment 转让；转让书；转让契
O
~[[JAi[ assignment of interest 权益转让
NOAz"m+o assignment of letters patent and trade mark 专利证书及商标转让
04 Uyr;y assignment of property 物业转让；物业转让书
S,Qa\\~z assignment right 转让权
qsQTJlq) assignor 转让人
][ 8`}ki 1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Vhn Ir#L+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{?cF2K# associate member 附属会员
x'Nc} associated body corporate 相联法人团体
Z; dR :|%) associated company 相联公司；联属公司
0d 0ga^O associated corporation 相联法团
k
$# ,^)T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uE %2kB*] 公认会计师公会〔英国〕
7D~~<45ct Association of Futures Exchange Brokers 香港期货经纪协会
#rz!d/)Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!Ap*PL association of underwriters 承保人组织
Z#kB+.U assumption of control 接管
G;pc,\MF assurance 担保；保险；转易；转易书
PVQn$-aq1 assurance of interest 权益的转易
F+D
e"^As at 19XX price 按一九ＸＸ年价格计算
e!k4 Ij-] at a discount 按赔价计算；按贴水价格计算；打折扣
YQ1rS X3 at a premium 按溢价计算；按升水价格计算
u@Z6)r' at call 通知付款；按通知
G]Im.x3O- at constant market price 按固定市价计算
vZqW,GDfXo at constant price 按固定价格计算
cwHbm% at cost 按成本计算
:pvVm> at current market price 按当时市价计算；按现时市价计算
]% G# x at current price 按当时价格计算；按现时价格计算
[KW)z#`* at factor cost 按要素成本计算；按生产要素成本计算
e?GzvM'2 at money-of-the-day price 按付款当日价格计算
^>fr+3a"P at or better 按指定或较佳价位〔买卖指令〕
3@0!]z^W at par 按面值计算；平价
*^Z -4 at sight 见票即付
T&<ee|t@{ at the close 按收市盘
y"_rDj` at the opening 按开市盘
O^3XhTW^\~ attestation 见证；见证条款
aOUTKyR ~ at-the-money option 平价期权
szOa yAS attorney 受权人；受托代表人
g`6I, 6G attornment 新拥有人承认书
.F\[AD 5 attributable profit 可归属利润
3]&le[. attributable share value 可归属股份价值
J'wJe, Auckland Stock Exchange 奥克兰证券交易所
>@ Na6BH5v auction 拍卖
|b!Bb<5 auctioneer 拍卖商
>v 1.Gm audit 审计；核数
M pz9}[`3g Audit Commission 审计署
ZpwFC7LW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!<h-2YF<M 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〕
;hd%w mE audit review 帐目审查
+.u
HY`A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\5HVX/ audited account 审计帐目；经审计的帐目
(;N#Gqb6l audited annual account 经审计的周年帐目
=ATQ2\T$m audited balance sheet 经审计的资产负债表
=6qSo
@ auditor 核数师；核数主任；审计师
K@"B^f0mU auditor's certificate 核数师证明书；审计师证明书
6>b#nFVJ auditor's report 核数师报告；审计师报告
tCj \U+; Aussie bond 澳元债券
{JfL7% austerity budget 紧缩预算
IY@N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ny<D1>{90 Australia All Ordinaries Index 澳洲所有普通股票指数
H<*n5r(c Australian Dollar [AUD] 澳元
5VGZ5,+<< Australian Options Market 澳大利亚期权市场
P (fWJVF7 Australian Securities Commission 澳洲证券事务监察委员会
j}G9+GX~, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E6?0/" Australian Stock Exchange 澳大利亚证券交易所
)<5hga][~a Austrian Schilling [ATS] 奥地利先令
"2"2 qZ*h} authentication 认证；鉴证
oSO ~72 authority to purchase 委托购买证；委购书
g(o^' f authorization 认可；核准；授权；授权书
@[TSJi authorization by direction 指示授权
!]8QOn7 = authorization by instruction 指令授权
P
qa;fiJ) authorization by warrant 令状授权
Rf{YASPIw& authorization of unit trust 单位信托的认可
q9L q+4\ authorized agent 指定代理人
V#~.n ;d authorized capital 法定资本
B2)5Z] authorized clerk 出市员
<II>io ; authorized dealer 认可交易商
fV!~SX6S authorized financial institution 认可财务机构
7v`~;}5 authorized fund 认可基金
4y,pzQ8a authorized fund house 获授权的基金公司；认可基金公司
U@}P]'`'f authorized institution 认可机构
`mS0]/AV/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K[q-[q#yc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PD^Cj?wm authorized insurer 获授权保险人；获认可承保人
zt C,[ authorized investment 特准投资项目
tSTl#xy authorized person 获授权人
8`|Z9umW* authorized representative 获授权代表
/ !hxW}>^ authorized share capital 法定股本
NU 3s^ 8\( automated quotation system 自动报价系统
f!B\X*| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[Qwq P=-6 自动交易系统〔香港期货交易所有限公司〕
;a(7% automatic adjustment mechanism 自动调整机制
A aM~B`B automatic adjustment system 自动调整系统
1f$1~ 5Z Automatic Clearing House 自动票据交换所
J
c:j7}OOV automatic exchange rates accumulation system 自动化汇率累集系统
jZ<f-Ff 0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
bZgFea_>i automatic teller machine [ATM] 自动柜员机
.ITTY QHv) autopay 自动转帐
80LN(0?x available assets 可用资产
2KNs,4X@ available fiscal reserve 现存财政储备
Et;Ubj"+ available profit 可用利润
aBKJd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[-nPHmZV[ average 平均；平均数；海损
G;J!3A;TE average basic salary 平均基本薪金
kM7 6?M
average consumer expenditure 平均消费开支；一般消费开支
@CA{uP ; average cost 平均成本
/Em6+DN> average cost of land production 增辟土地平均成本
V B=jK Mi average daily turnover 平均每日成交额
`b NLmTS average daily wage rate 平均每日工资率
' D^@e0.3 average expenditure pattern 平均开支模式
~W_ T3@ average growth rate 平均增长率
M"ZeK4qh average net fixed assets 固定资产平均净值
F^!_!V B average of relatives 相对价格平均数
~AcjB( average price 平均价格
J>+~//C average propensity to consume 平均消费倾向；一般消费倾向
zHXb[$ Q average propensity to save 平均储蓄倾向；一般储蓄倾向
pH396GFIW average rate 平均率
A/~^4DR average revenue 平均收入；平均收益
oK2j PP average stock 平均库存；平均存货
J+qcA} average yearly rent 平均年租
9lqD~H. avoidance of double taxation 避免双重课税
] q|U0(q9 avoidance of tax 避税
