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x=)30y3*; A share Ａ股；甲类股份
l;][Q]Z@V abatement of tax 减税；减扣免税额
dZ]\1""#H ABN AMRO Bank N.V. 荷兰银行
^$ & "<
above-the-line expenditure 线上项目支出；经常预算支出
i }$N& above-the-line receipt 线上项目收入；经常预算收入
0=(-8vwd ABSA Asia Limited 南非联合亚洲有限公司
W O \lny! absolute change 绝对数值变更
I%zo>s6 absolute expenditure 实际开支
8G[Y9A(bmP absolute guideline figure 绝对准则数字
#LNB@E absolute interest 绝对权益
L2/<+ Zw absolute order of discharge 绝对破产解除令
<76=H]h~ absolute profit margin 绝对利润幅度
pRk'GR]` absolute value 实值；绝对值
_uy5?auQ absolutely vested interest 绝对既得权益
''\cBM!
absorbed cost 已吸收成本；已分摊成本
1
Q0Ye r absorption 吸收；分摊；合并
Ygk d~ g absorption rate 吸收率；摊配率；分摊率
\.{pZMM ACB Finance Limited 亚洲商业财务有限公司
I}g|n0o acceptable form of reciprocity 合理的互惠条件
45O6TqepN acceptable rate 适当利率；适当汇率
^&G O4u acceptance agreement 承兑协议
x"C93ft[ acceptance for honour 参加承兑
BB73' W8y acceptor 承兑人；接受人；受票人
te)g',#lT acceptor for honour 参加承兑人
wHN` -
5% accident insurance 意外保险
onJ[ &f Accident Insurance Association of Hong Kong 香港意外保险公会
JY050FL accident insurance scheme 意外保险计划
Ve lbq accident year basis 意外年度基准
, n,7.m.D accommodation 通融；贷款
;u WI l accommodation bill 通融票据；空头票据
<x%my4M accommodation party 汇票代发人
loqS?b C ] account balance 帐户余额；帐户结余
-W Hwz m account book 帐簿
\< MTY: account collected in advance 预收款项
a\.O L}"
account current book 往来帐簿
8`LLHX1 | account of after-acquired property 事后取得的财产报告
!f]3Riw-=, account of defaulter 拖欠帐目
J\,e/{,X account payable 应付帐款
hoD[wAC account payee only [A/C payee only] 只可转帐；存入收款人帐户
5-QvQ&eH. account receivable 应收帐款
raI~ BIfe account receivable report 应收帐款报表
uwS'*5tU account statement 结单；帐单；会计财务报表
FUTyx" account title 帐户名称；会计科目
hwol7B> accountant's report 会计师报告
?[>BssW Accountant's Report Rules 会计师报告规则
:#!F 7u accounting and auditing procedure 会计与审计程序；会计与核数程序
$gD(MKR)~ Accounting Arrangements 《会计安排》
;Wrd=)Ka accounting basis 会计基础
s)&R W#:X accounting by Official Receiver 破产管理署署长呈交的帐目
=ILo` Q~ Accounting Circular 《会计通告》
<8 12V8<! accounting class 会计类别
T?}=k{ C] accounting date 记帐日期；会计结算日期
=L; n8~{@y accounting for money 款项核算
A`8}J4 Accounting Officer 会计主任
~zOU/8n
,F accounting period 会计报告期；会计期
o'}Z!@h accounting policy 会计政策；会计方针
qI%9MI;BV accounting practice 会计惯例
QX~72X=( accounting principle 会计准则
Hd@T8 D*A accounting record 会计记录
cJ E>;a accounting report 会计报告
Xk fUPbU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f.xSr! Accounting Society of China 中国会计学会
r@V(w` accounting statement 会计报表
D]>86& accounting system 会计制度；会计系统
T6?d`i i1 accounting transaction 会计事项；帐务交易
6V_5BpX t accounting treatment 会计处理
Pc:'>,3!V3 accounting year 会计年度
~(doy@0M accretion 增值；添加
" e};?|y accrual 应计项目；应累算数目
$ YO]IK$ accrual basis 应计制；权责发生制
6I.+c accrual basis accounting 应计制会计；权责发生制会计
'~6CGqU* accrue 应累算；应计
0PX@E-n accrued benefit 应累算利益
1ZH8/1gWI accrued charges 应计费用
x: wq"X accrued cumulative preference share dividend 应累算的累积优先股股息
1XKIK(l accrued expenses 应累算费用
YwTt I ID% accrued interest payable 应付利息；应计未付利息
$HnD|_* accrued interest receivable 应收利息；应计未收利息
lV *&^Q8. accrued right 累算权益
_f2iz4 accruing profit 应累算的利润
1~iBzPU2 accumulated fiscal reserve 累积财政储备
O!cO/]< accumulated profit 累积利润；滚存溢利
"lj:bxM2C accumulated reserve 累积储备
=8 1Xt1, accumulation of surplus income 累积收益盈余
7&U+f:-w acquired assets 既得资产
E ^>7jf09, acquisition 收购；购置；取得
L$07u {Q acquisition cost 购置成本
Vblf6 qaBs acquisition expenses 购置费用
5suSR;8 acquisition of 100% interest 收购全部股权
hdDI%3vk3 acquisition of control 取得控制权
a +Qj[pS acquisition of fixed assets 购置固定资产
pDS4 _u acquisition of shell “买壳”
gG z_t,= acquisition price 收购价
M]:B: ; act of God 天灾
sy#j+gZ
acting partner 执事合伙人
L1w4WFWO active market 买卖活跃的市场；交投畅旺的市场；旺市
o\YdL2:X active partner 积极参与的合伙人
KE1@z] active trading 交投活跃
]tV{#iIJ* actual circulation 实际流通
*xN jhR]7v actual cost 实际成本
HDG"a&$
actual expenditure 实际开支；实际支出
FQ&VM6_ actual income 实际入息；实际收入；实际收益
SxQDqoA~ actual market 现货市场
H ;}ue actual price 现货价；实际价格
C2%3+ actual profit 实际利润
*m Tc4&* actual quotation 实盘；实际价位；实际报价
R}mWHB_h" actual year basis 按实际年度计算
UVRV7^eTe actuals 实货
F>{uB!!L4 actuarial investigation 精算调查
y,eoTmaI actuarial principle 精算原则
T{2//$T? actuarial report 精算师报告
jtC ob'n8 Actuarial Society of Hong Kong 香港精算学会
yq^$H^_O
p actuarial valuation 精算师估值
GdwHm actuary 精算师
[9H m][|Ph ad referendum agreement 暂定协议；有待覆核的协定
fH{$LjH( ad valorem duty 从价税；按值征税
xo3)ds X ad valorem duty system 从价税制
X7!A(q+h ad valorem fee 从价费
*VAi! 3Rx; ad valorem tariff 从价关税
" @bk$o= additional allowance 额外免税额
b<MMli additional amount for unexpired risk 未过期风险的额外款额
o s+wTUR^ additional assessable profit 补加应评税利润
dKG<" additional assessment 补加评税
j>=".^J additional commitment 额外承担
(.t:sn"P additional commitment vote 额外承担拨款
}{PtQc6RL! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~oyPmIcb additional dependent parent allowance 供养父母额外免税额
W|
eG} ` additional provision 额外拨款
Hd}t=6 additional stamp duty 附加印花税
^8t*WphZC additional tax 补加税罚款；补加税款
vx ,6::%] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@ y %qQe/g adjudged bankrupt 被裁定破产
Gs?sO?j adjudicated bankrupt 裁定破产人
Xc<9[@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Cf 8 - % adjudication of bankruptcy 裁定破产；宣告破产
J8[Xl. adjudication of insolvency 裁定无力偿还债务
dTNgrW`4 adjusted actual 经调整的实数；调整后的实数
0a;zT
O/"v adjusted current assets 经调整的流动资产；调整后的流动资产
4ov~y1Da) adjusted figure 经调整的数字；调整后的数额
Qx#)c%v \\ adjusted liabilities 经调整的负债；调整后的负债
(bXp1*0 ; adjusted loss 经调整的亏损；调整后的亏损
wn.0U 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
F= lj$?4{ adjusted profit 经调整的利润；调整后的利润
5Ww\h adjusted surplus 经调整的盈余额；调整后的盈余额
4}b:..Ku adjusted value 经调整的价值；调整后的价值
+DDvM;31w adjustment 调整；修订；理算〔保险〕
6H9]]Unju adjustment centre 调剂中心
[IW7]Fv<F adjustment lag 调整过程的时间差距；调整时差
dv>zK#! adjustment mechanism 调整机制
iTyApL V adjustment of loss 亏损调整
z#!Cg*K( adjustment process 调整过程；调整程序
5 rhdm?Ls0 adjustment range 调整幅度
hYx^D>}]
administered exchange rate 受管制汇率
T}LJk S~*l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
VdrF=V&] O administration expenses 行政费用
=z dti'2{4 administration fee 手续费；行政费
G]4+ Qr? administration in bankruptcy 破产管理
4 df1)<}U- administration order 遗产管理令
%iM L? ?S administrator 管理人；遗产管理人
~nlY8B( administrator of the estate 遗产管理人
g9Ll>d)tE3 admission of debt 债项承认书
L 32ki}2 admission of proof 接纳债权证明
79fg%cSb advance 放贷款项；垫付款项；预支款项；预付款项
+{*&I DW advance account 暂支帐目；预付款帐户
u -<s@^YG advance compensation 预付补偿金
L~zet-3UNf advance from shareholder 股东垫款
6ns_4,
e advance pending reimbursement 预支以待日后付还
a&PZ7!PZv advanced economy 先进经济体系
:H 7 "W< advancement 预付；预付财产
"d\8OOU advances warrant 垫款令
(/Bkwb JyE advancing 贷出
Ke !O^zP92 adverse balance 逆差
D~,R @7 adverse exchange 逆汇
T9.gs}B0 advertisement addressed to shareholders 在报章刊登的致股东通告
p5hP}Z4r advice for collection 托收通知书
Melc -[ advice of drawing 提款通知书；汇票通知书
y%AJ>@/; advice of payment 付款通知
\FM- FQK Advisory Committee [Securities and Futures Commission]
1+#8} z: 谘询委员会〔证券及期货事务监察委员会〕
yLX\pkAt4 Advisory Committee on Diversification 经济多元化谘询委员会
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VP^md affidavit 誓章；遗产申报誓章
{,X(fJ affidavit of no receipt 述明无收款的誓章
sa ?;D affiliate 联号；联营公司；附属公司
%stktVDAP affiliated company 附属公司；联号；联营公司
b
/ySt< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4j{ }{ affordability 负担能力
AE Jm/8,T African Development Bank [AfDB] 非洲开发银行
cPYQ<Y= after-acquired property 事后取得的财产
lUz@Em after-hours dealing 市后交易
bvKi0- after-tax profit 税后盈利；税后利润；税后溢利
YWdvL3Bgk, agency agreement 代理协议
_X/`4 G agency expenses 代理机构的开支
)$i3j
1[; agency fee 代理费
D.} b<kDD Agency Law 《代理法》
:
Dlk `? agent 代理人；承销人
'{~ ej: agent of company 公司代理人
v|z1nD!?] agent's fee 代理人费；经纪费
,%^0 4sl aggregate 总计；总数；总体数字
03y<'n aggregate amount 总款额；总额
.?TVBbc%5 aggregate assets and liabilities 总体资产与负债
\k8_ ZJw aggregate at constant price 按固定价格计算的总体数字
}#M|3h;q9+ aggregate demand 总需求
TjdY Ck]' aggregate gross position 总持仓量
fE iEy%o aggregate limit 总限额
xg&vZzcl aggregate of salaries tax 合计薪俸税
P{ o/F aggregate performance 总体表现；总体业绩
+aap/sYp aggregate supply 总体供应
a{=~#u 8 aggregate surplus 总盈余
6]*qx5m`<l aggregate total 整体总额
^S @b* aggregate value 总值；合计价值
|Ca n aggregated basis 合计基准
J)_ 42Z aggregated net chargeable income 合计应课税入息实额
$Re
%+2c aggregation 合并计算；合计；总和
;'urt / aggregation of incomes of husband and wife 夫妇入息合并计算
ljRR aggregation of property 财产的总和
sj~'.Zs% agio 差价；贴水
1+Oo Qs 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》
r+2dBp3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}ls>~u N 《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》
.u&g2Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jC=_>\<|X* 《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》
P?
n`n!qZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1^mO"nX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l0f6L xfz agreement for a settlement 授产协议
$I%]jAh6 agreement for assignment 转让协议
.*{LPfD| agreement for sale 售卖协议；买卖协议
YDJc@*D agreement for sale and purchase 买卖协议
!% Md9Mu!o agreement for the payment of interest 支付利息协议
(nm&\b~j agreement for the repayment of money 还款协议
H^~!t{\ agreement of reinsurance 再保险协议
i&#c+iTH Agricultural Bank of China 中国农业银行
K AGq\7 air passenger departure tax 飞机乘客离境税
~?FKww|_*J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9,IGZ55C airport tax 机场税
FqySnr JQ alcohol duty 酒精税
`B~%TEvMh alienation 让与；让渡；转让
e BPMT alimony 生活费；赡养费
"A7tb39* All Ordinaries Index [AOI] 所有普通股指数
A'T! og|5 all risks 全险；综合险
<\u%ZB All Sales Record for Stock Market 《股票市场成交报告》
QQcJUOxT9 Allied Capital Resources Limited 新联财务有限公司
wS GUNP9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Zx6BK=4G allocation letter 拨款信件
Fa8>+ allocation of fund 分配款项；预留款项
|dO1w.x/ allocation of profit 利润分配；溢利分配
G9jtL$}E< allocation warrant 拨款令
]4PG[9J@ allotment 分配；配股
0T*jv! q> allotment notice 股份配售通知；配股通知
/$E1!9J allotment of shares 股份分配
g"xZ{k_3 allowable 可获宽免；免税的
ev`p!p allowable business loss 可扣除的营业亏损
Y (Q8P{@( allowable expenses 可扣税的支出
YAD9'h]d\ allowance 免税额；津贴；备抵；准备金
!Qy3fs allowance for debts 债项的免税额
m T;z ` * allowance for depreciation by wear and tear 耗损折旧免税额
:g mVX} allowance for funeral expenses 殡殓费的免税额
y9 "!y s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zPn8>J<.0Q allowance for repairs and outgoings 修葺及支出方面的免税额
zT@vji%Y allowance to debtor 给债务人的津贴
mYZH]oo alteration of capital 资本更改
U<t Qj` alternate trustee 候补受托人
0>vm&W<?) amalgamation 合并
ke0Vy(3t{h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zK}.Bhj# ambit of charges 征税范围；收费范围
- 7CkOZT amended valuation 经修订的估值
n ']@Spm American Commodities Exchange 美国商品交易所
,+X Q!y% American Express Bank Limited 美国运通银行
vjW S35i American Stock Exchange 美国证券交易所
XS>4efCJ amortization 摊销
J?{uG8) amount due from banks 存放银行同业的款项
?U&onGy amount due from banks abroad 存放海外银行同业的款项
mY -r: amount due from holding companies 控股公司欠款
l`d=sOB^ amount due from local banks 存放本港银行同业的款项
9,4a?.*4~ amount due to banks 银行同业的存款
Bi]%bl>% amount due to banks abroad 海外银行同业的存款
iC
2:P~ amount due to holding companies 控股公司存款
g\ 2Y605DM amount due to local banks 本港银行同业的存款
GerZA # amount due to outport banks 外埠银行同业的存款
0=~Ji_5mB amount for note issue 发行纸币的款额
<I7UyCAF amount of bond 担保契据的款额
& )Z JT.S amount of consideration 代价款额
P;h/)-q8 amount of contribution 供款数额
!9-dS =:Y amount of indebtedness 负债款额
L_/.b%0) amount of principal of the loan 贷款本金额
Mb-C DPT amount of rates chargeable 应征差饷数额
tUzuel* amount of share capital 股本额
&_ber ad amount of sums assured 承保款额
xi ^_C!*J amount of variation 变动幅度
]:F]VRPT amount of vote 拨款数额
7p{lDQ amount payable 应付款额
.S[5CO^ amount receivable 应收款额
:iq1-Pw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a XwFQ, analysis 分析
4o'0 lz] ancillary risk 附属风险
n {M!l\1 annual account 周年帐目；周年帐目报表；年度决算；年结
dz?:)5>I annual accounting date 年结日期
zg]9~ i8 annual allowance 每年免税额；年积金；年度津贴；年津
'EXp[* annual balance 年度余额
I\": L annual disposable income 每年可动用收入
\;4RD$J annual estimates 周年预算
RP6QS )| annual fee 年费
q0Fy$e]u annual general meeting 周年大会
WK P=[o^ annual growth rate 年增率；每年增长率
i idK}<o annual long-term supplement 长期个案每年补助金
=*t)@bn annual pensionable emolument 可供计算退休金的年薪
gq/q]Fm\ annual report 年报
O - @7n0 Annual Report on the Consumer Price Index 《消费物价指数年报》
Hh,\>= ': annual return 周年报表；周年申报表；每年报税表格
8I
JFQDGA9 Annual Return Rules 《周年报表规则》
N'IzHyo. annual review of consumer prices 每年消费物价回顾
T<! TmG annual roll-forward basis 逐年延展方式
By %aTuV$ annual salary 年薪
="MG>4j3.F annual statement 年度报表；年度决算表
(Ys 0|I3 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
^,,|ED\M{m annuitant 年金受益人
&6h,' U annuity 年金
}6`#u :OZ annuity contract 年金合约
y/E%W/3 annuity on human life 人寿年金
q^EG'\<^ antecedent debt 先前的债项
/1Ndir^c ante-dated cheque 倒填日期支票
y "gYv anticipated expenditure 预期开支
GDhg
VOW( anticipated net profit 预期纯利
ZjbMk 3Y anticipated revenue 预期收入
Y'58.8hl anti-inflation measure 反通货膨胀措施
?bY'J6n. anti-inflationary stance 反通货膨胀立场
G$WMW@fy apparent deficit 表面赤字
.a?GC( apparent financial solvency 表面偿债能力
{o AJL apparent partner 表面合伙人
k]w; (< application for personal assessment 个人入息课税申请书
8H;yrNL application of fund 资金应用
tK1P7pbC8r application to release as liquidator and to destruct the books of accounts and documents
j%0D:jOY] 申请免除清盘人职务及毁灭帐簿与文件
YDO#Q= q% appointed actuary 委任精算师
WUZusW5s appointed auditor 委任核数师；委任审计师
bDRl}^a O6 appointed trustee 委任的受托人
"RiY#=}sm appointer 委任人
Z
sv(/> apportioned pro rata 按比例分摊
* }Vg]3$4 apportionment 分配；分摊
?$%#y u#. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
x+47CD Du3 apportionment formula 分摊方程式
Sw%^&*J apportionment of estate duty 遗产税的分摊
/GqW1tcO appraisal 估价；评估
+uLl3(ml appreciable growth 可观增长
p{NVJ^! + appreciable impact 显着影响
VM88#^ appreciable increase 可观增长
~}+F$& appreciation 增值；升值
?` lIsd appreciation against other currencies 相对其他货币升值
K8daSvc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RX \%R appreciation tax 增值税
6;Wn s' appropriation 拨款；拨用；拨付
b dP @^Q appropriation account 拨款帐目
a/ ^ojn Appropriation Bill 拨款法案
3P N<J appropriation-in-aid system 补助拨款办法
w a2?%y_G approved assets 核准资产
!UD TNF?1 approved basket stock 认可一篮子证券
:;HJ3V; approved budget 核准预算
t,S s3 approved charitable donation 认可慈善捐款
`B-jwVrN( approved charitable institution 认可慈善机构
oP!oU2eqK approved currency 核准货币；认可货币
16Cd0[h? approved estimates 核准预算
c<fl6o) approved estimates of expenditure 核准开支预算
\AQ*T`Dq approved overseas insurer 核准海外保险人
B _k+Oa2! approved overseas trust company 核准海外信托公司
,=jwQG4wq approved pooled investment fund 核准汇集投资基金
bdbTK8- approved provident fund scheme 认可公积金计划
t}w<xe approved provision 核准拨款
b9X "p*'p approved redeemable share 核准可赎回股份
b8@?fC+tm approved regional stock 认可地区性证券
gw O]U=Y approved retirement scheme 认可退休金计划
+~Wg@ approved subordinated loan 核准附属贷款
Xw)W6H| arbitrage 套戥；套汇；套利
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(?~dq arbitrageur 套戥者；套汇者
N3"O#C arbitrary amount 临时款项
V q4g#PcG arrangement 措施；安排；协定
> &tmdE arrears 欠款
(.^ KuXd arrears of pay 欠付薪酬
\I"n~h^_ arrears of revenue 逾期未收税款；逾期未收的帐项
| $ articles of association 组织章程；组织细则；组织章程细则
o+ *7Q! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
oR[-F+__ ascertainment of profit 确定利润
yI$KBx/]n "Asia Clear" “亚洲结算系统”
@` 5P^H7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*QH~ z2:[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xU9T8Lw Asian Development Fund [ADF] 亚洲发展基金
5d|hP4fEc Asian dollar bond 亚洲美元债券
[`(W( 0U% Asian dollar market 亚洲美元市场
3'2>3Y/7Bb Asian dollar rate 亚洲美元利率
`cgyiJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sYa;vg4[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<Ukeq0 asked price 沽盘；喊价；索价；卖方报价
AO[/-Uij assessable income 应评税入息
\8Y 62 assessable loss 应评税亏损
l_$ le assessable profit 应评税利润
ZB+~ 0 [C assessable value 应评税值
VRE[ vM' assessed profit 估定利润
v-(dh5e`
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PJ -g.0q assessment 评税；评定；估价；评税单
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f2} assessment number 评税编号；估价编号
n~_;tO assessment of additional tax 补加税评税
6 H{G$[2 assessment of performance 业绩评估；实绩评价
$/J4?Wik Assessor 评税主任
;x,yGb` asset price bubbles 资产价格泡沫
^J~5k,7jX asset-backed securities 具资产保证的证券
L+ K,Y:D!W assets accretion 资产增值
Tji* \<? assets and liabilities 资产与负债
,B 2p\ assets betterment statement 资产递增表；资产改进表
L5DeLF+ assets lending 实物放款；有抵押贷款
1EiSxf assets of the company passing on the death 死者去世时转移的公司资产
lq}m0}9< assets pledged as security for liabilities 用作负债抵押的资产
sU7fVke1 assets portfolio 资产投资组合
s'B$/qCkR assets price 资产价格
XmJ ?oPr7 assets quality 资产质素
d C>[[_ assets realization 资产变现
!:2_y'hA assets refinancing arrangement 资产再集资安排
f D3>g{ assets securitization 资产证券化
F81Kxcs assets situated outside Hong Kong 在香港以外地方的资产
U5:5$T,C assets stripping 削减资产；拆卖资产
U2G[uDa; assets value 资产值
pL5Bz!_r assignee 承让人
PjE%_M< assignment 转让；转让书；转让契
}y>/#]X assignment of interest 权益转让
yU|=)p5 assignment of letters patent and trade mark 专利证书及商标转让
fL(_V/p^ assignment of property 物业转让；物业转让书
Q3<ctd\]Y assignment right 转让权
l3N '@GO assignor 转让人
'r'+$ D7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Rt.2]eZEJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U c<BLu; associate member 附属会员
\ v2-}jU( associated body corporate 相联法人团体
@Ta0 v:Y associated company 相联公司；联属公司
x~?|bnM#3 associated corporation 相联法团
\ lW*.< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T-F8[dd^/ 公认会计师公会〔英国〕
:d1Kq _\K Association of Futures Exchange Brokers 香港期货经纪协会
Y>2oU`ly, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QC Jf association of underwriters 承保人组织
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N assumption of control 接管
E3V_qT8 assurance 担保；保险；转易；转易书
w!r.MWE assurance of interest 权益的转易
!ZS5}/ZU at 19XX price 按一九ＸＸ年价格计算
L'HO"EZFj at a discount 按赔价计算；按贴水价格计算；打折扣
h9Tst)iRi at a premium 按溢价计算；按升水价格计算
e'X"uH Xt. at call 通知付款；按通知
"Wg5eML 0 at constant market price 按固定市价计算
-&h< t/U at constant price 按固定价格计算
/lLG|aAe at cost 按成本计算
&SMM<^P. at current market price 按当时市价计算；按现时市价计算
7*eIs2aY at current price 按当时价格计算；按现时价格计算
_ |G ') 9 at factor cost 按要素成本计算；按生产要素成本计算
LS/ZZAN u at money-of-the-day price 按付款当日价格计算
8a;;MJ) at or better 按指定或较佳价位〔买卖指令〕
.R^q$U~v 3 at par 按面值计算；平价
g?rK&UTU at sight 见票即付
Ri/D>[ at the close 按收市盘
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at the opening 按开市盘
k r5'E# attestation 见证；见证条款
Wgm{
]9Q at-the-money option 平价期权
.h-k*F0Ga) attorney 受权人；受托代表人
g oZw![4l attornment 新拥有人承认书
>p29|TFbV attributable profit 可归属利润
]# ;u] attributable share value 可归属股份价值
a;f A0_ Auckland Stock Exchange 奥克兰证券交易所
uQl=?0 85 auction 拍卖
Rhzc m`" auctioneer 拍卖商
>P}6/L audit 审计；核数
Wb#ON|.2 Audit Commission 审计署
Yb348kRF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/Py`a1 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〕
:M$8<03>F audit review 帐目审查
Va$JfWef Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s+9b. audited account 审计帐目；经审计的帐目
0Wb3M"#9< audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
(m() r0:@ auditor 核数师；核数主任；审计师
2Uy}#n|)r auditor's certificate 核数师证明书；审计师证明书
u vyv y auditor's report 核数师报告；审计师报告
F\ %PB p Aussie bond 澳元债券
u >.>hQ austerity budget 紧缩预算
A i~ d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e@ DVf Australia All Ordinaries Index 澳洲所有普通股票指数
j34lPo ` Australian Dollar [AUD] 澳元
pnGDM)H7 Australian Options Market 澳大利亚期权市场
Y' ? {yx{ Australian Securities Commission 澳洲证券事务监察委员会
K7},X01^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ub-vtRpm Australian Stock Exchange 澳大利亚证券交易所
*#Iqz9X.Y3 Austrian Schilling [ATS] 奥地利先令
u g?#Oa authentication 认证；鉴证
Mb+CtI_' authority to purchase 委托购买证；委购书
]Z>zf]< authorization 认可；核准；授权；授权书
:@,UPc -+ authorization by direction 指示授权
ui&^ m, authorization by instruction 指令授权
]g]~! ": authorization by warrant 令状授权
%(~8a authorization of unit trust 单位信托的认可
b/UjKNf@ authorized agent 指定代理人
jN%+)Kj0C) authorized capital 法定资本
p><DA fB authorized clerk 出市员
=UV=F/Af^ authorized dealer 认可交易商
(!koz'f authorized financial institution 认可财务机构
}/VSIS@Z authorized fund 认可基金
m8 Ti{w( authorized fund house 获授权的基金公司；认可基金公司
5wI j:s authorized institution 认可机构
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ls&_BPE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yHxi^D] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@l?2", authorized insurer 获授权保险人；获认可承保人
g?9%_&/})A authorized investment 特准投资项目
~p$ncIr2Q authorized person 获授权人
W4S]2P>T authorized representative 获授权代表
9|2LuHQu+ authorized share capital 法定股本
~c'R7E&Bfa automated quotation system 自动报价系统
eQsoZQA1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ixJwv \6Y 自动交易系统〔香港期货交易所有限公司〕
C-;}a%c" automatic adjustment mechanism 自动调整机制
p/?TU automatic adjustment system 自动调整系统
fVxRK\a\\ Automatic Clearing House 自动票据交换所
q D > D automatic exchange rates accumulation system 自动化汇率累集系统
=ve, ! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Nu6]R677Y automatic teller machine [ATM] 自动柜员机
UY&DXIP M autopay 自动转帐
(=w ff5U available assets 可用资产
V2*m/JyeB available fiscal reserve 现存财政储备
5YgUk[J available profit 可用利润
0u8(*? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5U.,iQ(d average 平均；平均数；海损
) q'~<QxI\ average basic salary 平均基本薪金
uH8`ipX average consumer expenditure 平均消费开支；一般消费开支
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average cost 平均成本
YbE1yOJ&m average cost of land production 增辟土地平均成本
f2FGod<CzN average daily turnover 平均每日成交额
,E8~^\HV average daily wage rate 平均每日工资率
-1 _7z{. average expenditure pattern 平均开支模式
9p9-tJfH. average growth rate 平均增长率
R, ddH[3 average net fixed assets 固定资产平均净值
}$1Aw%p^ average of relatives 相对价格平均数
Gq^#.o] average price 平均价格
ai~JY [ average propensity to consume 平均消费倾向；一般消费倾向
!GBGC|avE average propensity to save 平均储蓄倾向；一般储蓄倾向
b6gD*w < average rate 平均率
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4bj>Ql average revenue 平均收入；平均收益
{bPcr hB average stock 平均库存；平均存货
&Qq4xn+J average yearly rent 平均年租
nwAx47>{ avoidance of double taxation 避免双重课税
XrQS?D ` avoidance of tax 避税
