A:
.p}Kl$K ] A share Ａ股；甲类股份
Vatt9 abatement of tax 减税；减扣免税额
;qK6."b`; ABN AMRO Bank N.V. 荷兰银行
EQ $9Ia Y. above-the-line expenditure 线上项目支出；经常预算支出
I !O S&8:u above-the-line receipt 线上项目收入；经常预算收入
~=ys~em e ABSA Asia Limited 南非联合亚洲有限公司
!17Z\Ltqyj absolute change 绝对数值变更
tY=TY{ RY absolute expenditure 实际开支
c10).zZ absolute guideline figure 绝对准则数字
Z?mg1 ;Q absolute interest 绝对权益
RBD
MZ absolute order of discharge 绝对破产解除令
p2(_YN;s absolute profit margin 绝对利润幅度
9-6_:N> absolute value 实值；绝对值
-"H4brj;G absolutely vested interest 绝对既得权益
n82Q.M- H absorbed cost 已吸收成本；已分摊成本
eR`<9 KBH absorption 吸收；分摊；合并
N|S xAg absorption rate 吸收率；摊配率；分摊率
b15qy? `y ACB Finance Limited 亚洲商业财务有限公司
wm7 1,R1 acceptable form of reciprocity 合理的互惠条件
f|0 QN#$ acceptable rate 适当利率；适当汇率
4pT|r6!< acceptance agreement 承兑协议
=fo/+ m5 acceptance for honour 参加承兑
g AP}KR#T acceptor 承兑人；接受人；受票人
qQvb;jO acceptor for honour 参加承兑人
uJ[Vv4N%9 accident insurance 意外保险
xrnH= >.;m Accident Insurance Association of Hong Kong 香港意外保险公会
Y1\vt+`O accident insurance scheme 意外保险计划
0&@ pX~h: accident year basis 意外年度基准
c<e\JJY5? accommodation 通融；贷款
$twF93u$ accommodation bill 通融票据；空头票据
I!D*( > accommodation party 汇票代发人
v{ Ve sf account balance 帐户余额；帐户结余
3fTI&2: account book 帐簿
$(=1A>40 account collected in advance 预收款项
]H2aYi $ account current book 往来帐簿
$t}1|q| account of after-acquired property 事后取得的财产报告
,[ L$ account of defaulter 拖欠帐目
1 }*; account payable 应付帐款
%m3e faC account payee only [A/C payee only] 只可转帐；存入收款人帐户
p> S/6 [X account receivable 应收帐款
"|SE#k account receivable report 应收帐款报表
+r_[Tj|Er account statement 结单；帐单；会计财务报表
,+.#
eg account title 帐户名称；会计科目
J }CK|} accountant's report 会计师报告
ppKCY4 Accountant's Report Rules 会计师报告规则
1+($"$ZC&B accounting and auditing procedure 会计与审计程序；会计与核数程序
edx'p`%d5 Accounting Arrangements 《会计安排》
n`xh/vGm# accounting basis 会计基础
E2 D8s=r accounting by Official Receiver 破产管理署署长呈交的帐目
RiG!TTa
b Accounting Circular 《会计通告》
GGtrH~zx accounting class 会计类别
Sw'?$j^3 accounting date 记帐日期；会计结算日期
lJ# >Y5Qg accounting for money 款项核算
\S@6@ UGv Accounting Officer 会计主任
U$uO%:4 % accounting period 会计报告期；会计期
d?Cl04 accounting policy 会计政策；会计方针
/|AuI qW accounting practice 会计惯例
e~? ]F 0/ accounting principle 会计准则
J7o?h9 accounting record 会计记录
wP?q5r5 accounting report 会计报告
|0p'p$% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cyg>h X{U Accounting Society of China 中国会计学会
yTiqG5r accounting statement 会计报表
g1 , accounting system 会计制度；会计系统
)n@ 3@NV accounting transaction 会计事项；帐务交易
q(^J7M) accounting treatment 会计处理
MGDv4cFE. accounting year 会计年度
Ms)zEy>[Ql accretion 增值；添加
TVwY FX accrual 应计项目；应累算数目
"s9gQAoaO accrual basis 应计制；权责发生制
ZQA
C &: accrual basis accounting 应计制会计；权责发生制会计
5 &= n accrue 应累算；应计
m28w4
accrued benefit 应累算利益
p>3 '77
V accrued charges 应计费用
mC(t;{ accrued cumulative preference share dividend 应累算的累积优先股股息
%;$Y|RbmqE accrued expenses 应累算费用
_B FX5 ifK accrued interest payable 应付利息；应计未付利息
HH@xn d accrued interest receivable 应收利息；应计未收利息
K9'*q3z accrued right 累算权益
a=VT |CX[ accruing profit 应累算的利润
x`i`] 6q accumulated fiscal reserve 累积财政储备
S\gP= .G accumulated profit 累积利润；滚存溢利
:G/]rDtd accumulated reserve 累积储备
7g+ ] accumulation of surplus income 累积收益盈余
uf] $@6) acquired assets 既得资产
vyGL n acquisition 收购；购置；取得
va2A@U acquisition cost 购置成本
IQ ~7vk() acquisition expenses 购置费用
f om"8iL1 acquisition of 100% interest 收购全部股权
e}AJxBE acquisition of control 取得控制权
X(28 xbd| acquisition of fixed assets 购置固定资产
;NeEgqW " acquisition of shell “买壳”
MiM=fIuw@s acquisition price 收购价
?ovGYzUZ act of God 天灾
1:UC\ WW acting partner 执事合伙人
ZY$@_D OB} active market 买卖活跃的市场；交投畅旺的市场；旺市
*Bsmn!_cB{ active partner 积极参与的合伙人
F*:NKT d active trading 交投活跃
f `=T@nA actual circulation 实际流通
^VPl>jTg actual cost 实际成本
dvF48,kr actual expenditure 实际开支；实际支出
n ]}2O 4j actual income 实际入息；实际收入；实际收益
?<^AXLiKV actual market 现货市场
m-92G8' actual price 现货价；实际价格
q|l|mO actual profit 实际利润
1[9j`~[([ actual quotation 实盘；实际价位；实际报价
CT%m_l N actual year basis 按实际年度计算
[:@?,?V\N actuals 实货
AiHf?"EVT actuarial investigation 精算调查
?u!AHSr( actuarial principle 精算原则
T<k1?h^7 actuarial report 精算师报告
^oO5t-9<! Actuarial Society of Hong Kong 香港精算学会
vaJX X actuarial valuation 精算师估值
V_622~Tc/[ actuary 精算师
dU3 >h[q ad referendum agreement 暂定协议；有待覆核的协定
8;&S9'ci ad valorem duty 从价税；按值征税
Vp"Ug,1 ad valorem duty system 从价税制
%ab)G s ad valorem fee 从价费
0(9@GIT ad valorem tariff 从价关税
<dPxy`_ additional allowance 额外免税额
q *TKs#3 additional amount for unexpired risk 未过期风险的额外款额
Ab<Ok\e5 additional assessable profit 补加应评税利润
[j U additional assessment 补加评税
jZ,[{Z(N
additional commitment 额外承担
h!CX`pBM additional commitment vote 额外承担拨款
JM l hBh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\[I . additional dependent parent allowance 供养父母额外免税额
$= xQ X additional provision 额外拨款
b7sE additional stamp duty 附加印花税
>1 I2R/' additional tax 补加税罚款；补加税款
y]f^`2L!8> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fYM6wYJ adjudged bankrupt 被裁定破产
(H %d] adjudicated bankrupt 裁定破产人
UZXcK l>u adjudication fee 裁定费；评定印花税额手续费；评估契据费
8'WMspX adjudication of bankruptcy 裁定破产；宣告破产
)pn 7DIXG adjudication of insolvency 裁定无力偿还债务
ai
_fN adjusted actual 经调整的实数；调整后的实数
k&iScMgCTH adjusted current assets 经调整的流动资产；调整后的流动资产
^|i\d \ adjusted figure 经调整的数字；调整后的数额
0W%}z}/ N adjusted liabilities 经调整的负债；调整后的负债
5=h'!|iY adjusted loss 经调整的亏损；调整后的亏损
q,JA~GG adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
C;:L~)C@t adjusted profit 经调整的利润；调整后的利润
6cT~irP adjusted surplus 经调整的盈余额；调整后的盈余额
i)PV{3v$J adjusted value 经调整的价值；调整后的价值
]N <] adjustment 调整；修订；理算〔保险〕
;=\5$J9 adjustment centre 调剂中心
p Q^,. [[ adjustment lag 调整过程的时间差距；调整时差
uPC qO+f adjustment mechanism 调整机制
R:B BNzY}f adjustment of loss 亏损调整
tDHHQ adjustment process 调整过程；调整程序
39aCwhh7v adjustment range 调整幅度
C2=iZ`Z>T administered exchange rate 受管制汇率
rspoSPnY1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3kqV_Pjg administration expenses 行政费用
xZ=FH>Y6' administration fee 手续费；行政费
8 w8I:* administration in bankruptcy 破产管理
Fxth> O`$ administration order 遗产管理令
j[J@ tM# administrator 管理人；遗产管理人
]{2{:`s administrator of the estate 遗产管理人
Q] yT admission of debt 债项承认书
0 ij~e< admission of proof 接纳债权证明
0"qim0%|DF advance 放贷款项；垫付款项；预支款项；预付款项
/\a]S:V -j advance account 暂支帐目；预付款帐户
)cqDvH advance compensation 预付补偿金
OV ("mNh advance from shareholder 股东垫款
LLn{2,jfQ advance pending reimbursement 预支以待日后付还
nHA`B .:B advanced economy 先进经济体系
}8F$&
AFt advancement 预付；预付财产
"i{_<;p O advances warrant 垫款令
x1V2|~;p| advancing 贷出
!Xx<~l IC adverse balance 逆差
hp]ng!I{\u adverse exchange 逆汇
+fP/|A8P advertisement addressed to shareholders 在报章刊登的致股东通告
v;bP8)mI advice for collection 托收通知书
3ES[ N.V# advice of drawing 提款通知书；汇票通知书
jo;uR l advice of payment 付款通知
ZG/ 8 Ds Advisory Committee [Securities and Futures Commission]
]%<Q:+38 谘询委员会〔证券及期货事务监察委员会〕
&e]]F# Advisory Committee on Diversification 经济多元化谘询委员会
Ce5w0&VlS affidavit 誓章；遗产申报誓章
hi3sOK*r;< affidavit of no receipt 述明无收款的誓章
O? Gl4_y affiliate 联号；联营公司；附属公司
<[y $D=n affiliated company 附属公司；联号；联营公司
$]H= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hLytKPgt affordability 负担能力
k Kp6 African Development Bank [AfDB] 非洲开发银行
bxh g*A after-acquired property 事后取得的财产
2^ ,H_PS after-hours dealing 市后交易
<{NYD . after-tax profit 税后盈利；税后利润；税后溢利
h- b5 agency agreement 代理协议
h/ X5w4 agency expenses 代理机构的开支
)}Rfa}MD agency fee 代理费
, P@/=I5 Agency Law 《代理法》
$D/bU lFx agent 代理人；承销人
TI[UX16Tz1 agent of company 公司代理人
U%^eIXV| agent's fee 代理人费；经纪费
I)XOAf$6 aggregate 总计；总数；总体数字
6_%]\37_Z aggregate amount 总款额；总额
2l)9Lz=;L aggregate assets and liabilities 总体资产与负债
7edPH3 aggregate at constant price 按固定价格计算的总体数字
G_^iR- aggregate demand 总需求
^YG7dd_ aggregate gross position 总持仓量
5&?KW)6 Rz aggregate limit 总限额
(3N "oE.b] aggregate of salaries tax 合计薪俸税
.A*VLF*m aggregate performance 总体表现；总体业绩
ia^%Wg7 aggregate supply 总体供应
5qd_> UHp aggregate surplus 总盈余
X Yb^C s; aggregate total 整体总额
KZrMf77= aggregate value 总值；合计价值
iF [?uF aggregated basis 合计基准
4z9#M;q T aggregated net chargeable income 合计应课税入息实额
c:llOHA aggregation 合并计算；合计；总和
=CjNtD2] aggregation of incomes of husband and wife 夫妇入息合并计算
z;y^t4
^9 aggregation of property 财产的总和
YXX36 agio 差价；贴水
J+71FP`ZH 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》
&SjHrOG? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.|-l+ 《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》
hg?j)jl| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XVrm3aj(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》
so!w !O@@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1tc]rC4h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h6\3vfj^f agreement for a settlement 授产协议
<'} b*wUB agreement for assignment 转让协议
p<=(GY- agreement for sale 售卖协议；买卖协议
v@fe-T&0 agreement for sale and purchase 买卖协议
O }K_l1 agreement for the payment of interest 支付利息协议
-t@y\vZF, agreement for the repayment of money 还款协议
b W=. K>| agreement of reinsurance 再保险协议
3!.H^v?
Agricultural Bank of China 中国农业银行
wC(vr.,F air passenger departure tax 飞机乘客离境税
t;.^K\S4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j\`EUC airport tax 机场税
[lNqT1%] alcohol duty 酒精税
PT bA1.B alienation 让与；让渡；转让
Pt6h GSo. alimony 生活费；赡养费
EjR_-8@ FK All Ordinaries Index [AOI] 所有普通股指数
CxbSj, all risks 全险；综合险
*GbVMW[A> All Sales Record for Stock Market 《股票市场成交报告》
RgB6:f, Allied Capital Resources Limited 新联财务有限公司
'yPCZ`5H( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.3lGX`d{ allocation letter 拨款信件
Mw"xm9(Q allocation of fund 分配款项；预留款项
V#'26@@ allocation of profit 利润分配；溢利分配
e 2AN[Ar allocation warrant 拨款令
Pz]bZPHn allotment 分配；配股
7?=43bZl allotment notice 股份配售通知；配股通知
U1 ,~bO9 allotment of shares 股份分配
0?lp/|K allowable 可获宽免；免税的
~L %Pz0Gg allowable business loss 可扣除的营业亏损
M}Nb|V09 allowable expenses 可扣税的支出
$!YKZ0)B'0 allowance 免税额；津贴；备抵；准备金
0'?V|V=v allowance for debts 债项的免税额
vKNt$]pm= allowance for depreciation by wear and tear 耗损折旧免税额
q2x|%H RF allowance for funeral expenses 殡殓费的免税额
4%g 6_KB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P%zH>K allowance for repairs and outgoings 修葺及支出方面的免税额
_0'm4?" allowance to debtor 给债务人的津贴
{&2$[g=[ ^ alteration of capital 资本更改
uY^v"cw/F alternate trustee 候补受托人
_:35d1[ amalgamation 合并
g .64Id ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$; Q$W9+ ambit of charges 征税范围；收费范围
7 I_1 #O amended valuation 经修订的估值
dB@Wn !Y American Commodities Exchange 美国商品交易所
m#oh?@0} American Express Bank Limited 美国运通银行
)W&o?VRfO American Stock Exchange 美国证券交易所
GWF/[ % amortization 摊销
EY+/.=$x amount due from banks 存放银行同业的款项
XR*Q|4 amount due from banks abroad 存放海外银行同业的款项
QS3U)ZO$@ amount due from holding companies 控股公司欠款
]43al f F# amount due from local banks 存放本港银行同业的款项
uYFMv=>j amount due to banks 银行同业的存款
%1Bn_ amount due to banks abroad 海外银行同业的存款
[Q4_WKI0T amount due to holding companies 控股公司存款
wYZT D*A2h amount due to local banks 本港银行同业的存款
C=fsJ=a 5; amount due to outport banks 外埠银行同业的存款
Z?m
-&% amount for note issue 发行纸币的款额
ipG5l amount of bond 担保契据的款额
x| ]\1sb" amount of consideration 代价款额
iM:yX=>a amount of contribution 供款数额
8 YNu< amount of indebtedness 负债款额
TT'Ofvdc amount of principal of the loan 贷款本金额
kf<c, 3A amount of rates chargeable 应征差饷数额
CY34X2F amount of share capital 股本额
^vJ"-{ amount of sums assured 承保款额
7OB%A & amount of variation 变动幅度
v # amount of vote 拨款数额
v `y6y8:> amount payable 应付款额
Z +g1~ \ amount receivable 应收款额
! C Vu w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<0CzB"Ap analysis 分析
#EJhAJ ancillary risk 附属风险
B?+ .2 annual account 周年帐目；周年帐目报表；年度决算；年结
{jvOHu annual accounting date 年结日期
E E+`i % annual allowance 每年免税额；年积金；年度津贴；年津
,eR8 ~ (`= annual balance 年度余额
6SE6AL<b annual disposable income 每年可动用收入
$:Rn; annual estimates 周年预算
FY$fV"s annual fee 年费
gX[|;IZ0o annual general meeting 周年大会
)FRM_$t annual growth rate 年增率；每年增长率
bF*NWm$Lf annual long-term supplement 长期个案每年补助金
|+>uA[6# annual pensionable emolument 可供计算退休金的年薪
{3V Z3i annual report 年报
pD"YNlB^ Annual Report on the Consumer Price Index 《消费物价指数年报》
/D]Kk m) annual return 周年报表；周年申报表；每年报税表格
*c{wtl@ Annual Return Rules 《周年报表规则》
J^ `hbP+2 annual review of consumer prices 每年消费物价回顾
8O>}k annual roll-forward basis 逐年延展方式
>*I N annual salary 年薪
rah,dVE] annual statement 年度报表；年度决算表
}.p<wCPy6 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
+ :V rip annuitant 年金受益人
/D<"wF }@J annuity 年金
_5mc (' annuity contract 年金合约
f\fdg].! annuity on human life 人寿年金
|'tW = antecedent debt 先前的债项
@5WgqB ante-dated cheque 倒填日期支票
r!7 Y' | anticipated expenditure 预期开支
{@gAv! anticipated net profit 预期纯利
qz 9tr anticipated revenue 预期收入
~3gru>qI& anti-inflation measure 反通货膨胀措施
Y$g}XN*)E anti-inflationary stance 反通货膨胀立场
`-_N@E1'> apparent deficit 表面赤字
!YiuwFt apparent financial solvency 表面偿债能力
98fu>>*G{ apparent partner 表面合伙人
l[ne/O
JJ application for personal assessment 个人入息课税申请书
$$hv`HE^l application of fund 资金应用
'0:i<`qv#g application to release as liquidator and to destruct the books of accounts and documents
2jl)mL 申请免除清盘人职务及毁灭帐簿与文件
,vV ]"f appointed actuary 委任精算师
cq*=|m0}Z appointed auditor 委任核数师；委任审计师
. V$ps-t appointed trustee 委任的受托人
RsW9:*R appointer 委任人
m
41t(i apportioned pro rata 按比例分摊
{^5?)/< apportionment 分配；分摊
[$\z'} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
` 2 `fiKm apportionment formula 分摊方程式
*:_P8G; apportionment of estate duty 遗产税的分摊
w(j^ccPD appraisal 估价；评估
Q6IQV0{ p appreciable growth 可观增长
?7[alV ~ appreciable impact 显着影响
1tB[_ $s appreciable increase 可观增长
a{SBC y appreciation 增值；升值
/qU>5; appreciation against other currencies 相对其他货币升值
-Xz&}Q A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#?[.JD51l appreciation tax 增值税
]3B %8 appropriation 拨款；拨用；拨付
{f/ ]5x(_ appropriation account 拨款帐目
*1{S*`|cJy Appropriation Bill 拨款法案
X l_Uz8Hp appropriation-in-aid system 补助拨款办法
LO:fJ{ - approved assets 核准资产
J:j<"uPm approved basket stock 认可一篮子证券
PUdM[-zjh approved budget 核准预算
}P9Ap3? approved charitable donation 认可慈善捐款
93O;+Z5J approved charitable institution 认可慈善机构
X"q!Y#) approved currency 核准货币；认可货币
N^w'Hw0 approved estimates 核准预算
R?66b{O approved estimates of expenditure 核准开支预算
G{9X)|d
approved overseas insurer 核准海外保险人
=Z G:x<Hg approved overseas trust company 核准海外信托公司
Ucdj4[/,h approved pooled investment fund 核准汇集投资基金
rw7_5l approved provident fund scheme 认可公积金计划
?!VIS>C( approved provision 核准拨款
bEV<iZDq% approved redeemable share 核准可赎回股份
!yOeW0/2[ approved regional stock 认可地区性证券
J#2!ZQE
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lb*8G approved subordinated loan 核准附属贷款
[5$w=u"j arbitrage 套戥；套汇；套利
P
u0uKE arbitrageur 套戥者；套汇者
L,,*gK arbitrary amount 临时款项
ULH0'@BJ arrangement 措施；安排；协定
8>WVodv arrears 欠款
cbYLU\! arrears of pay 欠付薪酬
ra N)8w}- arrears of revenue 逾期未收税款；逾期未收的帐项
Xjio Z articles of association 组织章程；组织细则；组织章程细则
5kNzv~4B,; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k
n[Y ascertainment of profit 确定利润
Va
VN "Asia Clear" “亚洲结算系统”
7Q w|! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dsx]/49< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R9rj/C o Asian Development Fund [ADF] 亚洲发展基金
^YdcAHjK Asian dollar bond 亚洲美元债券
>>i@r@ Asian dollar market 亚洲美元市场
`+:.L>5([ Asian dollar rate 亚洲美元利率
vIl+#9L0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>gwz,{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K$K^=> I"o asked price 沽盘；喊价；索价；卖方报价
ml|W~-6l assessable income 应评税入息
%ek'~ assessable loss 应评税亏损
h:zK(; assessable profit 应评税利润
^.k
|SK`U assessable value 应评税值
h7*W *Bd assessed profit 估定利润
cKb)VG^ assessed value 经评估价值
mkh"Kb*{ assessment 评税；评定；估价；评税单
h_1 T,f ( assessment number 评税编号；估价编号
ae"]\a\&1o assessment of additional tax 补加税评税
'Jf^`ZT} assessment of performance 业绩评估；实绩评价
ym e^b
;a Assessor 评税主任
Vhj M>( asset price bubbles 资产价格泡沫
?m$a6'2-,J asset-backed securities 具资产保证的证券
OouP j@r assets accretion 资产增值
r <F hY assets and liabilities 资产与负债
kg@>;(V& assets betterment statement 资产递增表；资产改进表
jdE 5~a+ assets lending 实物放款；有抵押贷款
oI)GKA_Ng7 assets of the company passing on the death 死者去世时转移的公司资产
kn)t'_jC assets pledged as security for liabilities 用作负债抵押的资产
}ENR{vz$A assets portfolio 资产投资组合
OO?]qZa1 assets price 资产价格
I$E.s* B9 assets quality 资产质素
PP:(EN1 assets realization 资产变现
>5s6u`\ assets refinancing arrangement 资产再集资安排
R4ht6Vm3g) assets securitization 资产证券化
FnJ?C&xK assets situated outside Hong Kong 在香港以外地方的资产
J!'@ B d assets stripping 削减资产；拆卖资产
3 ^s/bm$g assets value 资产值
lds- T assignee 承让人
xss`Y,5? assignment 转让；转让书；转让契
#Z6'?p9 assignment of interest 权益转让
s"Pf+aTW assignment of letters patent and trade mark 专利证书及商标转让
K'K2X-E assignment of property 物业转让；物业转让书
E kGQ(fZ1| assignment right 转让权
G8Nt
8 U~ assignor 转让人
JQ4{` =,b associate 有联系的人；有关连人士；相联者；合伙人；联系人
%Y!Yvw^&P( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u,}{I}x_ associate member 附属会员
dCj,b$ associated body corporate 相联法人团体
\P1S|ufv associated company 相联公司；联属公司
~z" = G5| associated corporation 相联法团
,V*%V; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Vp >|hj po 公认会计师公会〔英国〕
Mi]L]-L Association of Futures Exchange Brokers 香港期货经纪协会
JPGzrEaZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sg+uBCGB association of underwriters 承保人组织
ss5 m/i7 assumption of control 接管
T0&f8 assurance 担保；保险；转易；转易书
z )HD`Ho assurance of interest 权益的转易
K~22\G` at 19XX price 按一九ＸＸ年价格计算
{J^lX/D at a discount 按赔价计算；按贴水价格计算；打折扣
ve\X3"p# at a premium 按溢价计算；按升水价格计算
gks{\ H ] at call 通知付款；按通知
?(R]9.5S at constant market price 按固定市价计算
H<^/Ati,| at constant price 按固定价格计算
Un sogd at cost 按成本计算
Yot?=T};3{ at current market price 按当时市价计算；按现时市价计算
-YsLd 9^4 at current price 按当时价格计算；按现时价格计算
ATR! 7i\| at factor cost 按要素成本计算；按生产要素成本计算
. |/~op4; at money-of-the-day price 按付款当日价格计算
P3oI2\)*i at or better 按指定或较佳价位〔买卖指令〕
L:9F:/G at par 按面值计算；平价
T8 ^5=/ at sight 见票即付
8stw g' at the close 按收市盘
@r?Uua at the opening 按开市盘
;& A SkI attestation 见证；见证条款
v'e[GB 0 at-the-money option 平价期权
/tUy3myJ attorney 受权人；受托代表人
{#{DH?=^)u attornment 新拥有人承认书
p ZZc:\fJ attributable profit 可归属利润
z`\F@pX%wC attributable share value 可归属股份价值
&B|D;|7H Auckland Stock Exchange 奥克兰证券交易所
mQY_`&Jq auction 拍卖
"I
Ql Vi auctioneer 拍卖商
AZmb!}m+d audit 审计；核数
4n4?4BEn Audit Commission 审计署
' {(UW.Awo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z.M ,NR 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〕
:hM/f audit review 帐目审查
?2oHZ%G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ry|!pV audited account 审计帐目；经审计的帐目
LGl2$#x audited annual account 经审计的周年帐目
f-% NaTI audited balance sheet 经审计的资产负债表
VH[hsj auditor 核数师；核数主任；审计师
C?2' +K auditor's certificate 核数师证明书；审计师证明书
G8;w{-{m auditor's report 核数师报告；审计师报告
>ss/D^YS Aussie bond 澳元债券
65Cg]Dt71 austerity budget 紧缩预算
>Bgw} PI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X_7UJ
jFw" Australia All Ordinaries Index 澳洲所有普通股票指数
2"B _At Australian Dollar [AUD] 澳元
0q'w8]m Australian Options Market 澳大利亚期权市场
APO>y Australian Securities Commission 澳洲证券事务监察委员会
>h r{JJe Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m o:D9 Australian Stock Exchange 澳大利亚证券交易所
*Q, 0W:~- Austrian Schilling [ATS] 奥地利先令
(x3.poSt authentication 认证；鉴证
IEza K authority to purchase 委托购买证；委购书
M6 }3wM*4 authorization 认可；核准；授权；授权书
beu\cV3 authorization by direction 指示授权
(e[}/hf6 authorization by instruction 指令授权
EcCFbqS4W authorization by warrant 令状授权
%Jrt4sg[j- authorization of unit trust 单位信托的认可
z5r$M authorized agent 指定代理人
uNHF'?X authorized capital 法定资本
8f3vjK' authorized clerk 出市员
<NuUW9+ authorized dealer 认可交易商
\xS&v7b authorized financial institution 认可财务机构
mzf+Cu:` v authorized fund 认可基金
o!!y d8~*r authorized fund house 获授权的基金公司；认可基金公司
nTz6LVF authorized institution 认可机构
,Y>Bex_v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
uECsh 2Uin authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b%S62(q P authorized insurer 获授权保险人；获认可承保人
wV ^V]c ?U authorized investment 特准投资项目
;asP4R= authorized person 获授权人
!ki.t authorized representative 获授权代表
~R@Nd~L authorized share capital 法定股本
y})70w@ +_ automated quotation system 自动报价系统
&Ky_v^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T.qNCJmB 自动交易系统〔香港期货交易所有限公司〕
ryFxn|4 automatic adjustment mechanism 自动调整机制
4M^G`WA}t9 automatic adjustment system 自动调整系统
m:/ wG&
! Automatic Clearing House 自动票据交换所
6l4mS~/ automatic exchange rates accumulation system 自动化汇率累集系统
]C:l,I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]hbyELs automatic teller machine [ATM] 自动柜员机
HO' '&hz autopay 自动转帐
w#g#8o >' available assets 可用资产
\l@,B +) available fiscal reserve 现存财政储备
| a# f\ available profit 可用利润
l}l Ii8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HX6Ma{vBk average 平均；平均数；海损
[o<VVtB.Gk average basic salary 平均基本薪金
!0dNQ[$82 average consumer expenditure 平均消费开支；一般消费开支
leQT-l2Bk average cost 平均成本
Usta0Ag average cost of land production 增辟土地平均成本
e A}%C.ZR average daily turnover 平均每日成交额
4DOK4{4?5 average daily wage rate 平均每日工资率
_{ZqO;[u average expenditure pattern 平均开支模式
]J# 9\4Sq average growth rate 平均增长率
<~)kwq' average net fixed assets 固定资产平均净值
!Lh^oPT"I average of relatives 相对价格平均数
t&(PN%icD average price 平均价格
(X?/"lC) average propensity to consume 平均消费倾向；一般消费倾向
wG ZR31 average propensity to save 平均储蓄倾向；一般储蓄倾向
QzAK##9bfa average rate 平均率
p3}? fej&| average revenue 平均收入；平均收益
%b^ OeWip average stock 平均库存；平均存货
U. @*`Fg average yearly rent 平均年租
U5 r7j avoidance of double taxation 避免双重课税
Wn>@9" avoidance of tax 避税
