A:
)dZ1$MC[ A share Ａ股；甲类股份
eAbp5}B abatement of tax 减税；减扣免税额
2N}h<Yd 9 ABN AMRO Bank N.V. 荷兰银行
g WHjI3; above-the-line expenditure 线上项目支出；经常预算支出
uw9w{3] 0f above-the-line receipt 线上项目收入；经常预算收入
'=]|" ABSA Asia Limited 南非联合亚洲有限公司
Cw]bhaG
g absolute change 绝对数值变更
_$BH.I absolute expenditure 实际开支
geEETb} +y absolute guideline figure 绝对准则数字
$BWA= 2$ absolute interest 绝对权益
53)*i\9& absolute order of discharge 绝对破产解除令
k{w absolute profit margin 绝对利润幅度
{^*D5 absolute value 实值；绝对值
EGJrnz8 absolutely vested interest 绝对既得权益
Q[UYNQ0w absorbed cost 已吸收成本；已分摊成本
P'D'+qS absorption 吸收；分摊；合并
5q Q\ H} absorption rate 吸收率；摊配率；分摊率
G.sf>.[ ACB Finance Limited 亚洲商业财务有限公司
[Cf{2WB:7 acceptable form of reciprocity 合理的互惠条件
WiC JhVF3 acceptable rate 适当利率；适当汇率
gaxxB]8 acceptance agreement 承兑协议
P~ 7p~ke acceptance for honour 参加承兑
>`u/#m rd acceptor 承兑人；接受人；受票人
:}p<Hq 8Z acceptor for honour 参加承兑人
+U*:WKdI? accident insurance 意外保险
W" l dQ Accident Insurance Association of Hong Kong 香港意外保险公会
|g8Q.*"l[ accident insurance scheme 意外保险计划
V}+Ui]ie|I accident year basis 意外年度基准
]sG^a7Z.X accommodation 通融；贷款
S# sar}-I accommodation bill 通融票据；空头票据
!S5_+.U# accommodation party 汇票代发人
*-.,QpgTX account balance 帐户余额；帐户结余
=Z}=n S?4 account book 帐簿
Tl`HFZQ1 account collected in advance 预收款项
0rj50$~$] account current book 往来帐簿
vD p|9VY? account of after-acquired property 事后取得的财产报告
sRDxa5<MD account of defaulter 拖欠帐目
mVdg0 account payable 应付帐款
I18<brZJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
U#
7K^(E9 account receivable 应收帐款
;;lOu~-*$p account receivable report 应收帐款报表
)w'GnUqWz account statement 结单；帐单；会计财务报表
i.G"21M account title 帐户名称；会计科目
P* .0kR1n accountant's report 会计师报告
fMZzR|_18 Accountant's Report Rules 会计师报告规则
Y!w {,\3 accounting and auditing procedure 会计与审计程序；会计与核数程序
(|U|>@ Accounting Arrangements 《会计安排》
& 24$*Oe accounting basis 会计基础
>}'WL($5U accounting by Official Receiver 破产管理署署长呈交的帐目
w-?|6I}T Accounting Circular 《会计通告》
/w2jlu}yt accounting class 会计类别
>^ijj`{d accounting date 记帐日期；会计结算日期
YH/3N(], accounting for money 款项核算
6 P U]I+ Accounting Officer 会计主任
uhO-0H accounting period 会计报告期；会计期
]iE) 8X accounting policy 会计政策；会计方针
~5sH`w~vQ accounting practice 会计惯例
U t'r^ accounting principle 会计准则
&NB"[Mm :@ accounting record 会计记录
5;_&C=[ accounting report 会计报告
i *2l4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O(Cm dSk, Accounting Society of China 中国会计学会
8xQjJ accounting statement 会计报表
kcyT#'=j accounting system 会计制度；会计系统
qF57T>v| accounting transaction 会计事项；帐务交易
AxZaV;%* accounting treatment 会计处理
6BIr{SY accounting year 会计年度
j#[%-nOT accretion 增值；添加
x3]y *6 accrual 应计项目；应累算数目
WpPI6bd accrual basis 应计制；权责发生制
0o &B 7N accrual basis accounting 应计制会计；权责发生制会计
tX
3y{W10" accrue 应累算；应计
`(Ij@8 4
accrued benefit 应累算利益
1./ iF>*A accrued charges 应计费用
&L`yX/N2 accrued cumulative preference share dividend 应累算的累积优先股股息
2X!!RS>qg accrued expenses 应累算费用
{H[3[ accrued interest payable 应付利息；应计未付利息
E!zAUEVQm[ accrued interest receivable 应收利息；应计未收利息
F `U
YgN accrued right 累算权益
-VP da @@w accruing profit 应累算的利润
Jl|^ accumulated fiscal reserve 累积财政储备
L$4nbOu\~ accumulated profit 累积利润；滚存溢利
|dI,4Z\Qb accumulated reserve 累积储备
zt HEXM. accumulation of surplus income 累积收益盈余
V^ 5Z9! acquired assets 既得资产
#; ~dA acquisition 收购；购置；取得
0f3C; u-q- acquisition cost 购置成本
9_I#{ ? acquisition expenses 购置费用
5_~QS acquisition of 100% interest 收购全部股权
}&:F,q* acquisition of control 取得控制权
CY
i{ WV(: acquisition of fixed assets 购置固定资产
}}MZg m~U) acquisition of shell “买壳”
6> Ca O acquisition price 收购价
KM jnY2 act of God 天灾
Kt/Wd acting partner 执事合伙人
TVEFZ\p<A active market 买卖活跃的市场；交投畅旺的市场；旺市
-|x Y T+?% active partner 积极参与的合伙人
I m8c active trading 交投活跃
t ?404 actual circulation 实际流通
* Qe{CE actual cost 实际成本
;)gNe:Q actual expenditure 实际开支；实际支出
"Ir.1FN actual income 实际入息；实际收入；实际收益
2B=''W actual market 现货市场
Eh*t;J=O actual price 现货价；实际价格
^t Y$pP A actual profit 实际利润
ajMI7j^G actual quotation 实盘；实际价位；实际报价
/'g"Ys?3 actual year basis 按实际年度计算
&6}] v: actuals 实货
.e8S^lSl actuarial investigation 精算调查
Q1(6U6L actuarial principle 精算原则
V-
HO_GD o actuarial report 精算师报告
@mu2,% Actuarial Society of Hong Kong 香港精算学会
k9iXVYQ.;r actuarial valuation 精算师估值
~PAbtY9}U actuary 精算师
u{"@
4 ad referendum agreement 暂定协议；有待覆核的协定
OP}8u"\Z ad valorem duty 从价税；按值征税
Jb4A!g5C ad valorem duty system 从价税制
#m<<]L(o8W ad valorem fee 从价费
)ls<"WTC. ad valorem tariff 从价关税
U l ?92 additional allowance 额外免税额
&? @5G additional amount for unexpired risk 未过期风险的额外款额
h]z>H~.<* additional assessable profit 补加应评税利润
J)xc mK additional assessment 补加评税
={a_?l% additional commitment 额外承担
zkrcsc\Z~0 additional commitment vote 额外承担拨款
2AZ)|dM'` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SWGD(]}uz additional dependent parent allowance 供养父母额外免税额
xjDV1Xf* additional provision 额外拨款
r$Z_Kwe.|& additional stamp duty 附加印花税
|,wp@)e6 h additional tax 补加税罚款；补加税款
Xu8_ <% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uKcwVEu adjudged bankrupt 被裁定破产
4 ,|A\dXE adjudicated bankrupt 裁定破产人
ZAG ia q adjudication fee 裁定费；评定印花税额手续费；评估契据费
iJ rF$Xw adjudication of bankruptcy 裁定破产；宣告破产
d:"]*EZ [ adjudication of insolvency 裁定无力偿还债务
x1}7c9n K adjusted actual 经调整的实数；调整后的实数
:OVre*j adjusted current assets 经调整的流动资产；调整后的流动资产
xD (JkOne adjusted figure 经调整的数字；调整后的数额
a3<.F&c+c adjusted liabilities 经调整的负债；调整后的负债
uWYI p\NN adjusted loss 经调整的亏损；调整后的亏损
RG)!v6 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
h o7L@NR adjusted profit 经调整的利润；调整后的利润
WmRx_d_ adjusted surplus 经调整的盈余额；调整后的盈余额
w< hw>e^. adjusted value 经调整的价值；调整后的价值
|nN{XjNfP5 adjustment 调整；修订；理算〔保险〕
E ,[ @jxP adjustment centre 调剂中心
%U& O
\GB adjustment lag 调整过程的时间差距；调整时差
fq.ui3lP) adjustment mechanism 调整机制
`;ofQz4 adjustment of loss 亏损调整
3+_
.I{ adjustment process 调整过程；调整程序
N;9m&)@JR' adjustment range 调整幅度
)Qe4 J0. administered exchange rate 受管制汇率
:K ^T@F5n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
| =^p`CT administration expenses 行政费用
(RR:{4I administration fee 手续费；行政费
nVF?.c administration in bankruptcy 破产管理
^T[8j/9o^ administration order 遗产管理令
G6C#M-S administrator 管理人；遗产管理人
5U&b")3IT! administrator of the estate 遗产管理人
FC:Z9 {2! admission of debt 债项承认书
<n4T* admission of proof 接纳债权证明
gBzg 'Z advance 放贷款项；垫付款项；预支款项；预付款项
"lcNjyU\O advance account 暂支帐目；预付款帐户
U[EM<5 @I advance compensation 预付补偿金
+>#SB"' advance from shareholder 股东垫款
8E:8iNbF advance pending reimbursement 预支以待日后付还
2 sj[hI advanced economy 先进经济体系
IJxBPwh advancement 预付；预付财产
:}\w2W E[ advances warrant 垫款令
_d#1muZ?p| advancing 贷出
<9JI@\> adverse balance 逆差
V
_(L/6 adverse exchange 逆汇
si:p98[w advertisement addressed to shareholders 在报章刊登的致股东通告
*=Ko"v
} advice for collection 托收通知书
'- >%b advice of drawing 提款通知书；汇票通知书
:.863_/ advice of payment 付款通知
kdVc;v/5 Advisory Committee [Securities and Futures Commission]
D # ZzhHHP 谘询委员会〔证券及期货事务监察委员会〕
S V2DvrIR Advisory Committee on Diversification 经济多元化谘询委员会
Zd~'%(q affidavit 誓章；遗产申报誓章
D00I!D16 affidavit of no receipt 述明无收款的誓章
UF3g]>* affiliate 联号；联营公司；附属公司
)HHG3 cvU affiliated company 附属公司；联号；联营公司
OAoTsqj 6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
; B4x> affordability 负担能力
3uSj5+@q6 African Development Bank [AfDB] 非洲开发银行
.lclW0* after-acquired property 事后取得的财产
]ow$VF{y after-hours dealing 市后交易
h<)YZ[;x after-tax profit 税后盈利；税后利润；税后溢利
T bMW?Su agency agreement 代理协议
KIY/nu
agency expenses 代理机构的开支
xLxXc!{J5 agency fee 代理费
z_Em%X Agency Law 《代理法》
!i >&z ? agent 代理人；承销人
`w&Y[8+E agent of company 公司代理人
;WydXQ}Q^ agent's fee 代理人费；经纪费
Q"o* \I aggregate 总计；总数；总体数字
s Gg=4(D aggregate amount 总款额；总额
D hN{Y8'~ aggregate assets and liabilities 总体资产与负债
>3{#S: aggregate at constant price 按固定价格计算的总体数字
e70#"~gt[ aggregate demand 总需求
M]FA
y "E aggregate gross position 总持仓量
V*xo3hU aggregate limit 总限额
^^q9+0 @ aggregate of salaries tax 合计薪俸税
'CF?pxNQ l aggregate performance 总体表现；总体业绩
UH8q:jOi aggregate supply 总体供应
I},]Y~Y3 aggregate surplus 总盈余
Ue:LKK1Gsr aggregate total 整体总额
u'Od~x^z aggregate value 总值；合计价值
+<l6!r2Z aggregated basis 合计基准
29a~B<e7s aggregated net chargeable income 合计应课税入息实额
XH^X4W aggregation 合并计算；合计；总和
54X=58Q aggregation of incomes of husband and wife 夫妇入息合并计算
Z2Q'9C},m aggregation of property 财产的总和
v'0WE agio 差价；贴水
8C,}nh 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》
\`ya08DP ( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y\a@'LFL 《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》
eo#2n8I>=1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q7
4Q|r7 《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》
h>w(Th\H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D8OW|wVE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v&7yqEm}B agreement for a settlement 授产协议
Zqo agreement for assignment 转让协议
g2Hz[C( agreement for sale 售卖协议；买卖协议
[8kufMY| agreement for sale and purchase 买卖协议
Rc n6puZt agreement for the payment of interest 支付利息协议
=d +~l agreement for the repayment of money 还款协议
"Y C5viX agreement of reinsurance 再保险协议
6dH> 0l Agricultural Bank of China 中国农业银行
QPD[uJ(I air passenger departure tax 飞机乘客离境税
!iNN6-v% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
DB=^Z%%Z airport tax 机场税
/v <FH} alcohol duty 酒精税
j1 Ns|oph1 alienation 让与；让渡；转让
l:@`.'-= alimony 生活费；赡养费
!#NGG Ip; All Ordinaries Index [AOI] 所有普通股指数
Th'B5:` all risks 全险；综合险
hL?"! All Sales Record for Stock Market 《股票市场成交报告》
iQT$#"m
n Allied Capital Resources Limited 新联财务有限公司
4 MFdhJoN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&UFj
U%Z% allocation letter 拨款信件
oCxh[U@*D allocation of fund 分配款项；预留款项
gN/kNck allocation of profit 利润分配；溢利分配
+A;AX .mr allocation warrant 拨款令
uo TTHj7cq allotment 分配；配股
J4) ?hS allotment notice 股份配售通知；配股通知
>h
Rq allotment of shares 股份分配
(r9W[ allowable 可获宽免；免税的
WC7lt w2 allowable business loss 可扣除的营业亏损
TOH+JL8L allowable expenses 可扣税的支出
s7Z+--I)L allowance 免税额；津贴；备抵；准备金
sZ DxTP+ allowance for debts 债项的免税额
n:8<Ijrh allowance for depreciation by wear and tear 耗损折旧免税额
)c <X.4 allowance for funeral expenses 殡殓费的免税额
mS9ITe
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"y7IH
GJ\3 allowance for repairs and outgoings 修葺及支出方面的免税额
rw }wQP_' allowance to debtor 给债务人的津贴
N51e.; alteration of capital 资本更改
p Lwtm@ alternate trustee 候补受托人
l+r3|b amalgamation 合并
KsDovy< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'},
8x? ambit of charges 征税范围；收费范围
xt zjFfq amended valuation 经修订的估值
-)%g MD~z1 American Commodities Exchange 美国商品交易所
]kir@NMv> American Express Bank Limited 美国运通银行
B.#.gB#C American Stock Exchange 美国证券交易所
}Y&|v q amortization 摊销
T1U8ZEK<iu amount due from banks 存放银行同业的款项
x:E:~h[.^ amount due from banks abroad 存放海外银行同业的款项
`gX $N1( amount due from holding companies 控股公司欠款
\Gm\sy amount due from local banks 存放本港银行同业的款项
nr?| !gj amount due to banks 银行同业的存款
^|lw~F amount due to banks abroad 海外银行同业的存款
]j +J^g amount due to holding companies 控股公司存款
IIY3/ amount due to local banks 本港银行同业的存款
iO dk) amount due to outport banks 外埠银行同业的存款
yt {?+|tXU amount for note issue 发行纸币的款额
H$k2S5,,z amount of bond 担保契据的款额
S7h?tR*u amount of consideration 代价款额
QIC? `hk1 amount of contribution 供款数额
W690N&Wz amount of indebtedness 负债款额
~F.kgX amount of principal of the loan 贷款本金额
Zv5vYe9Ow amount of rates chargeable 应征差饷数额
*q*$%H amount of share capital 股本额
]T; amount of sums assured 承保款额
'j$n;3 amount of variation 变动幅度
dfMi]rs!< amount of vote 拨款数额
>c=- uI amount payable 应付款额
(b"kN( amount receivable 应收款额
BV)) #D9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Vs9]Gm analysis 分析
G<>h>c1>z ancillary risk 附属风险
Ov@vNj& annual account 周年帐目；周年帐目报表；年度决算；年结
'B;n&tJ
annual accounting date 年结日期
X@ \ 9}*9 annual allowance 每年免税额；年积金；年度津贴；年津
dYZB>
O S annual balance 年度余额
3XIL; 5 annual disposable income 每年可动用收入
w^^8*b< annual estimates 周年预算
(g3DI*Z annual fee 年费
$ qTv2)W1{ annual general meeting 周年大会
j P\5bg-} annual growth rate 年增率；每年增长率
zs r; 37 annual long-term supplement 长期个案每年补助金
,!QtViA7 annual pensionable emolument 可供计算退休金的年薪
FyqsFTh_ annual report 年报
R,`3 SW() Annual Report on the Consumer Price Index 《消费物价指数年报》
oC}2 Z{ annual return 周年报表；周年申报表；每年报税表格
S{nBQB< Annual Return Rules 《周年报表规则》
i>
dLp annual review of consumer prices 每年消费物价回顾
hu 5o{ 8 [ annual roll-forward basis 逐年延展方式
gR${S|Z#u4 annual salary 年薪
vlo!D9zsV3 annual statement 年度报表；年度决算表
Ga\kvMtr Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
9>/: c\q+ annuitant 年金受益人
rw#?NI: annuity 年金
bO+ e?&vQ% annuity contract 年金合约
0RHjA& r3v annuity on human life 人寿年金
0,wmEV!) antecedent debt 先前的债项
7 b 8pWM ante-dated cheque 倒填日期支票
Lj1>X2.gD anticipated expenditure 预期开支
h]W W?. anticipated net profit 预期纯利
Je~`{n anticipated revenue 预期收入
y'_2|5!Qs anti-inflation measure 反通货膨胀措施
Hv</Xam anti-inflationary stance 反通货膨胀立场
@@& ? ,3 apparent deficit 表面赤字
/\U:F apparent financial solvency 表面偿债能力
V U~r~ apparent partner 表面合伙人
^TT_B AI application for personal assessment 个人入息课税申请书
S"%W^)mZ application of fund 资金应用
ztC>*SX application to release as liquidator and to destruct the books of accounts and documents
yc0_ 7Im? 申请免除清盘人职务及毁灭帐簿与文件
?I7%ueFY appointed actuary 委任精算师
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QK"r7f/ appointed auditor 委任核数师；委任审计师
YXIAVSnr appointed trustee 委任的受托人
6*s:I& appointer 委任人
'~E=V:6 apportioned pro rata 按比例分摊
s} oD?h:T3 apportionment 分配；分摊
q{pa _ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Rw|P$dbu apportionment formula 分摊方程式
m{by% apportionment of estate duty 遗产税的分摊
i'z (`" appraisal 估价；评估
Hli22~7 T: appreciable growth 可观增长
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ED{b@ appreciable impact 显着影响
-_i rkpdC[ appreciable increase 可观增长
[{6fyd; appreciation 增值；升值
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ned appreciation against other currencies 相对其他货币升值
|9]_<X[ic appreciation of the exchange value of Hong Kong dollar 港元汇值上升
QW2SFpE appreciation tax 增值税
g1&q6wCg| appropriation 拨款；拨用；拨付
\I 7,1I appropriation account 拨款帐目
AL*M`m_ Appropriation Bill 拨款法案
|D1TSv}rZD appropriation-in-aid system 补助拨款办法
@ cn8 m approved assets 核准资产
?D=C8[NEX approved basket stock 认可一篮子证券
98lz2d/Fcq approved budget 核准预算
rV B \ \ approved charitable donation 认可慈善捐款
a&<_M $J& approved charitable institution 认可慈善机构
7,FhKTV1/ approved currency 核准货币；认可货币
mJ+mTA5bW approved estimates 核准预算
!CR#Fyt+9 approved estimates of expenditure 核准开支预算
P9 q ZjBS approved overseas insurer 核准海外保险人
R+ tQvxp# approved overseas trust company 核准海外信托公司
| A# \5u approved pooled investment fund 核准汇集投资基金
;8yEhar approved provident fund scheme 认可公积金计划
D/puK approved provision 核准拨款
"6>+IF approved redeemable share 核准可赎回股份
N_?15R7h approved regional stock 认可地区性证券
om8`^P/b approved retirement scheme 认可退休金计划
YFeL #) 5y approved subordinated loan 核准附属贷款
ap Wv+A arbitrage 套戥；套汇；套利
UHX, s arbitrageur 套戥者；套汇者
#^xj"}o@ arbitrary amount 临时款项
'? d5L+ 9 arrangement 措施；安排；协定
9]QHwa>_|2 arrears 欠款
+$#ytvDy arrears of pay 欠付薪酬
VUzRA"DP| arrears of revenue 逾期未收税款；逾期未收的帐项
<STE~Zm O articles of association 组织章程；组织细则；组织章程细则
? s[!JeUA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-Awk P ascertainment of profit 确定利润
'k/:3?R "Asia Clear" “亚洲结算系统”
];\XA;aOl} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#&ayWef Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)3)x/WM Asian Development Fund [ADF] 亚洲发展基金
{}"a_L&[; Asian dollar bond 亚洲美元债券
VbX$\Cs: Asian dollar market 亚洲美元市场
- @t L]] Asian dollar rate 亚洲美元利率
-lb%X 3` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c=33O,_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[FeN(8hGS asked price 沽盘；喊价；索价；卖方报价
\6;b.&%w2 assessable income 应评税入息
YqYobL*q/ assessable loss 应评税亏损
#BX}j& h_ assessable profit 应评税利润
i&0Zli assessable value 应评税值
Q; BD|95nl assessed profit 估定利润
)p [ Qj58 assessed value 经评估价值
!&pk^VFl+ assessment 评税；评定；估价；评税单
_^`TG ]F assessment number 评税编号；估价编号
_C@<*L=Q assessment of additional tax 补加税评税
76b2 3| assessment of performance 业绩评估；实绩评价
a Maqlqf Assessor 评税主任
s"x(i asset price bubbles 资产价格泡沫
-gpHg asset-backed securities 具资产保证的证券
<=@6UPsn2 assets accretion 资产增值
[#+klP$ assets and liabilities 资产与负债
L[MAc](me- assets betterment statement 资产递增表；资产改进表
mX G W+ assets lending 实物放款；有抵押贷款
C^*}* hYk$ assets of the company passing on the death 死者去世时转移的公司资产
C@ "l" assets pledged as security for liabilities 用作负债抵押的资产
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N\85fPSMG| assets price 资产价格
CQ'4 ".7 assets quality 资产质素
sq+ cF/jo6 assets realization 资产变现
ET\rd5Po assets refinancing arrangement 资产再集资安排
YZz8x tM<2 assets securitization 资产证券化
'3TfW61] assets situated outside Hong Kong 在香港以外地方的资产
OhTd>~R`< assets stripping 削减资产；拆卖资产
;Ngu(es6 assets value 资产值
i/`N~r assignee 承让人
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hD;`cm assignment 转让；转让书；转让契
I5PI;t + assignment of interest 权益转让
> f,G3Ay assignment of letters patent and trade mark 专利证书及商标转让
4JSf t
t assignment of property 物业转让；物业转让书
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5 assignment right 转让权
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assignor 转让人
uH S) associate 有联系的人；有关连人士；相联者；合伙人；联系人
={y Mk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X-O/&W RYQ associate member 附属会员
86$9)UI associated body corporate 相联法人团体
1TeYA6 t associated company 相联公司；联属公司
Ha{ # associated corporation 相联法团
0w}OE8uq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YNV4w{>FD 公认会计师公会〔英国〕
zI77#AUM Association of Futures Exchange Brokers 香港期货经纪协会
daS l.:1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X8aNl" x association of underwriters 承保人组织
Xi`K`Cu+ assumption of control 接管
X }C } assurance 担保；保险；转易；转易书
z/yNFY]i assurance of interest 权益的转易
U {Xg#UN at 19XX price 按一九ＸＸ年价格计算
v8Gm ;~ at a discount 按赔价计算；按贴水价格计算；打折扣
:^7/+|}9p at a premium 按溢价计算；按升水价格计算
]G m"U!h* at call 通知付款；按通知
dHjJLs_ at constant market price 按固定市价计算
*C G-F= at constant price 按固定价格计算
iX,| ;J|] at cost 按成本计算
,q$'hY TaJ at current market price 按当时市价计算；按现时市价计算
cC@B\Q at current price 按当时价格计算；按现时价格计算
#)hc^gIO&< at factor cost 按要素成本计算；按生产要素成本计算
$2 N)m:X0 at money-of-the-day price 按付款当日价格计算
e7rD,`NiV at or better 按指定或较佳价位〔买卖指令〕
jinDKJ,n; at par 按面值计算；平价
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j<O at sight 见票即付
<pzCpF< at the close 按收市盘
uEqL Dg at the opening 按开市盘
eiE36+'>b attestation 见证；见证条款
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" at-the-money option 平价期权
6A p-J~4 attorney 受权人；受托代表人
@T>\pP]o attornment 新拥有人承认书
)xKZ)SxV attributable profit 可归属利润
4 XSEN ]F attributable share value 可归属股份价值
RJ+i~;- Auckland Stock Exchange 奥克兰证券交易所
A #/O~-O^ auction 拍卖
r o:B[X E auctioneer 拍卖商
7mG/f audit 审计；核数
<7-Qn(m, Audit Commission 审计署
WBcnE( zF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P_Rh& gkuK 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〕
\C<|yD audit review 帐目审查
Wx~N1+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`r?xo7 audited account 审计帐目；经审计的帐目
!kAjne8]d audited annual account 经审计的周年帐目
tkQ#mipAj audited balance sheet 经审计的资产负债表
pGS!Nn;K2 auditor 核数师；核数主任；审计师
2/[J<c\G auditor's certificate 核数师证明书；审计师证明书
Aun X[X9 auditor's report 核数师报告；审计师报告
UEkn@^&bg Aussie bond 澳元债券
,mkXU W austerity budget 紧缩预算
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k Ol Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TV&:`kH Australia All Ordinaries Index 澳洲所有普通股票指数
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Pr&O9 Australian Dollar [AUD] 澳元
uO=yQ& Australian Options Market 澳大利亚期权市场
ST'eJ5P7!5 Australian Securities Commission 澳洲证券事务监察委员会
.x6c.Y.S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"}"hQ. kAz Australian Stock Exchange 澳大利亚证券交易所
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Y-d7=| Austrian Schilling [ATS] 奥地利先令
b A/,{R authentication 认证；鉴证
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T` Ni authority to purchase 委托购买证；委购书
)Q:.1Hgl authorization 认可；核准；授权；授权书
{Y0Uln5u authorization by direction 指示授权
E^4}l2m_ authorization by instruction 指令授权
B&L-Lc2 authorization by warrant 令状授权
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Z_~Bf& authorization of unit trust 单位信托的认可
7SJR_G6,{ authorized agent 指定代理人
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(6K authorized capital 法定资本
:Xi&H.k)p authorized clerk 出市员
?>s[B7wMp authorized dealer 认可交易商
). 3riR authorized financial institution 认可财务机构
pf$ gvL authorized fund 认可基金
^). authorized fund house 获授权的基金公司；认可基金公司
BIh^b?:zU authorized institution 认可机构
1I?`3N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\,S4-~(:! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4w5);x. authorized insurer 获授权保险人；获认可承保人
s[bQO1g;* authorized investment 特准投资项目
GIZw/L7Yb authorized person 获授权人
?DGg.2f authorized representative 获授权代表
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authorized share capital 法定股本
5=&ME(fmV automated quotation system 自动报价系统
Z`<5SHQd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,@kLH"a0 自动交易系统〔香港期货交易所有限公司〕
(YM2Cv{ 4 automatic adjustment mechanism 自动调整机制
qV0GpVJZU? automatic adjustment system 自动调整系统
<?>tjCg' Automatic Clearing House 自动票据交换所
|Iknk, automatic exchange rates accumulation system 自动化汇率累集系统
;pj,U!{%s\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:s*t \09V7 automatic teller machine [ATM] 自动柜员机
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Ea,v) autopay 自动转帐
hof> :Rk available assets 可用资产
[,3E#+y available fiscal reserve 现存财政储备
]nNn"_qh available profit 可用利润
jO-T1P']Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C8W_f( i~ average 平均；平均数；海损
bFhZSk ) average basic salary 平均基本薪金
2@W`OW Njm average consumer expenditure 平均消费开支；一般消费开支
D#P]tt.Z average cost 平均成本
^5Zka!'X2Z average cost of land production 增辟土地平均成本
%l?*w~x average daily turnover 平均每日成交额
IrUoAQ2xpG average daily wage rate 平均每日工资率
aLl=L_ average expenditure pattern 平均开支模式
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t'[ average growth rate 平均增长率
}@"v7X $ average net fixed assets 固定资产平均净值
g&{CEfw& average of relatives 相对价格平均数
V-3 ;7 average price 平均价格
8 "TlWHF` average propensity to consume 平均消费倾向；一般消费倾向
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6+ ooB[ average propensity to save 平均储蓄倾向；一般储蓄倾向
>;l rH& average rate 平均率
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