A:
]v+\v re A share Ａ股；甲类股份
i
JQS@2=A abatement of tax 减税；减扣免税额
8L&# <Ol ABN AMRO Bank N.V. 荷兰银行
X2EC+< above-the-line expenditure 线上项目支出；经常预算支出
&< ~`?-c above-the-line receipt 线上项目收入；经常预算收入
jfI|( P ABSA Asia Limited 南非联合亚洲有限公司
toP7b absolute change 绝对数值变更
@NNN&% absolute expenditure 实际开支
m7d? SU absolute guideline figure 绝对准则数字
(l$bA_F \ absolute interest 绝对权益
VbZZ=q=Kd absolute order of discharge 绝对破产解除令
:*\JJ w absolute profit margin 绝对利润幅度
Iz ,C!c absolute value 实值；绝对值
\oaO7w,:" absolutely vested interest 绝对既得权益
p{88v3b6 absorbed cost 已吸收成本；已分摊成本
}3QEclZr absorption 吸收；分摊；合并
yYW>) absorption rate 吸收率；摊配率；分摊率
jPFA\$To ACB Finance Limited 亚洲商业财务有限公司
U/TF,JUI acceptable form of reciprocity 合理的互惠条件
yJ?4B?p( acceptable rate 适当利率；适当汇率
d#A .A<p* acceptance agreement 承兑协议
m. XLpD acceptance for honour 参加承兑
Xp%JPI { acceptor 承兑人；接受人；受票人
RCsd acceptor for honour 参加承兑人
j]jwQRe accident insurance 意外保险
5Zh
/D0!| Accident Insurance Association of Hong Kong 香港意外保险公会
j{nL33T% accident insurance scheme 意外保险计划
)WD<Q x& accident year basis 意外年度基准
&OsJnkY<< accommodation 通融；贷款
JH2d+8O:qK accommodation bill 通融票据；空头票据
Of-l<Ks\ accommodation party 汇票代发人
L-q.Q account balance 帐户余额；帐户结余
oo<,h Ov account book 帐簿
Bl(we/r account collected in advance 预收款项
w%`7,d u| account current book 往来帐簿
Qxt ,@<IK account of after-acquired property 事后取得的财产报告
`Up3p24 account of defaulter 拖欠帐目
$_NVy>\& account payable 应付帐款
tL LP2^_& account payee only [A/C payee only] 只可转帐；存入收款人帐户
pWe KN` account receivable 应收帐款
l].dOso$` account receivable report 应收帐款报表
QKe=/; account statement 结单；帐单；会计财务报表
HD$W\P account title 帐户名称；会计科目
2 x t
8F accountant's report 会计师报告
zs WYV n] Accountant's Report Rules 会计师报告规则
\|Us/_h accounting and auditing procedure 会计与审计程序；会计与核数程序
CGPPo;Rj K Accounting Arrangements 《会计安排》
Z?dz@d%C accounting basis 会计基础
s<aJ pi{n4 accounting by Official Receiver 破产管理署署长呈交的帐目
(Y:5 u}*Y Accounting Circular 《会计通告》
cbNrto9 accounting class 会计类别
s )\% %CM accounting date 记帐日期；会计结算日期
x a ??OT`( accounting for money 款项核算
H71LJ fH Accounting Officer 会计主任
|&3[YZY accounting period 会计报告期；会计期
y&UcTE2;%( accounting policy 会计政策；会计方针
a! ]'S4JS accounting practice 会计惯例
([^1gG+>J accounting principle 会计准则
+H8]5~',L% accounting record 会计记录
8L^5bJ accounting report 会计报告
eqg|bc[i!t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&KT* rL Accounting Society of China 中国会计学会
,d$V-~2, accounting statement 会计报表
FG:(H0 accounting system 会计制度；会计系统
G-~+F nUC accounting transaction 会计事项；帐务交易
5v6*.e'p accounting treatment 会计处理
1d"g $i4e accounting year 会计年度
7gNJ}pLDx accretion 增值；添加
Nxp 7/Nn3 accrual 应计项目；应累算数目
xZwG@+U=X accrual basis 应计制；权责发生制
1 VcZg%I accrual basis accounting 应计制会计；权责发生制会计
0p)#!$ accrue 应累算；应计
Etj@wy/E accrued benefit 应累算利益
2ntL7F<ow accrued charges 应计费用
+ 7.\>Ucq` accrued cumulative preference share dividend 应累算的累积优先股股息
4v_<<l accrued expenses 应累算费用
FxW~Co accrued interest payable 应付利息；应计未付利息
3)3?/y)_ accrued interest receivable 应收利息；应计未收利息
jEo)#j];`< accrued right 累算权益
uD}Q}]Z accruing profit 应累算的利润
!g'kWE[ accumulated fiscal reserve 累积财政储备
i^f*Em1 accumulated profit 累积利润；滚存溢利
9'Le}`Gf accumulated reserve 累积储备
N8#wQ*MM> accumulation of surplus income 累积收益盈余
-c{O!z6sX acquired assets 既得资产
OWx-I\: acquisition 收购；购置；取得
&s-iie$"@x acquisition cost 购置成本
Y w7txp`i acquisition expenses 购置费用
s IJl9 acquisition of 100% interest 收购全部股权
dG2k4 O acquisition of control 取得控制权
Arc6d5Q acquisition of fixed assets 购置固定资产
=^\yE"a acquisition of shell “买壳”
3"FvYv{ acquisition price 收购价
?0*,x)t act of God 天灾
&{-r 5d23 acting partner 执事合伙人
zk#"n&u0 active market 买卖活跃的市场；交投畅旺的市场；旺市
r~nD%H:}P active partner 积极参与的合伙人
,1&Pb %} active trading 交投活跃
Pq u]?X actual circulation 实际流通
> mk>VM actual cost 实际成本
(E[c- 1s actual expenditure 实际开支；实际支出
:#7"SEud} actual income 实际入息；实际收入；实际收益
e ?sMOBPlv actual market 现货市场
Y7vUdCj actual price 现货价；实际价格
MVP|l_2! actual profit 实际利润
_Wg?H: \ actual quotation 实盘；实际价位；实际报价
v#c'p^ T actual year basis 按实际年度计算
Td(eNe_4 T actuals 实货
& 6 wD actuarial investigation 精算调查
= p{55dR actuarial principle 精算原则
79`OB## actuarial report 精算师报告
1 etl:gcEC Actuarial Society of Hong Kong 香港精算学会
+-2o b90_m actuarial valuation 精算师估值
XB0G7o%1 actuary 精算师
B8.a#@ R ad referendum agreement 暂定协议；有待覆核的协定
Fj;] ;1nt ad valorem duty 从价税；按值征税
CiF(
ad valorem duty system 从价税制
G5A:C( r ad valorem fee 从价费
\no6]xN ; ad valorem tariff 从价关税
RGg=dN additional allowance 额外免税额
x$hh H= additional amount for unexpired risk 未过期风险的额外款额
3u[m? V w additional assessable profit 补加应评税利润
r ]s7a?O additional assessment 补加评税
nQ*9E|Vx additional commitment 额外承担
X\4d|VJ?m additional commitment vote 额外承担拨款
d dK\q!0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iq1HA.X( additional dependent parent allowance 供养父母额外免税额
.bYZkO:oy additional provision 额外拨款
/ {Mo'.=Z additional stamp duty 附加印花税
03p D< additional tax 补加税罚款；补加税款
Jt ++3] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-d> 2&) 5 adjudged bankrupt 被裁定破产
yxk:5L \A adjudicated bankrupt 裁定破产人
%B}<5iO adjudication fee 裁定费；评定印花税额手续费；评估契据费
F+@ / "1c adjudication of bankruptcy 裁定破产；宣告破产
8FT]B/^&m adjudication of insolvency 裁定无力偿还债务
{&dbxj-' adjusted actual 经调整的实数；调整后的实数
"%peYNZ &% adjusted current assets 经调整的流动资产；调整后的流动资产
}uR[H2D`L adjusted figure 经调整的数字；调整后的数额
R`5 g# adjusted liabilities 经调整的负债；调整后的负债
H2kib4^i adjusted loss 经调整的亏损；调整后的亏损
z][hlDv\j 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
=M6Ph% adjusted profit 经调整的利润；调整后的利润
(fA>@5n adjusted surplus 经调整的盈余额；调整后的盈余额
/aTW X adjusted value 经调整的价值；调整后的价值
%plu] ^Vy adjustment 调整；修订；理算〔保险〕
X8 $Y2?< adjustment centre 调剂中心
+P! ibHfP adjustment lag 调整过程的时间差距；调整时差
I|n? 32F adjustment mechanism 调整机制
=y^`yv 3 adjustment of loss 亏损调整
baQO RU= X adjustment process 调整过程；调整程序
/Fk]>|* adjustment range 调整幅度
~%chF/H administered exchange rate 受管制汇率
_"%hcCMw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6.Jvqn administration expenses 行政费用
& zR\Rmpt administration fee 手续费；行政费
3#A 4A0 administration in bankruptcy 破产管理
&L[i"1a administration order 遗产管理令
+$}3=n34) administrator 管理人；遗产管理人
9epMw-)k administrator of the estate 遗产管理人
cs lZ; admission of debt 债项承认书
|` |#-xu admission of proof 接纳债权证明
Yj CH KI"e advance 放贷款项；垫付款项；预支款项；预付款项
4bs<j advance account 暂支帐目；预付款帐户
\E(^<Af advance compensation 预付补偿金
~U r advance from shareholder 股东垫款
gU&y5s~ advance pending reimbursement 预支以待日后付还
LwlO)|E advanced economy 先进经济体系
)-\C{> advancement 预付；预付财产
]-j.\+(* advances warrant 垫款令
,B~5;/ | advancing 贷出
57wHo[CJ adverse balance 逆差
4aP 96 adverse exchange 逆汇
$fCKK&Wy advertisement addressed to shareholders 在报章刊登的致股东通告
* z'v advice for collection 托收通知书
WKAG)4 advice of drawing 提款通知书；汇票通知书
$PstEL advice of payment 付款通知
?:tk8Kgf Advisory Committee [Securities and Futures Commission]
%lk^(@+ T 谘询委员会〔证券及期货事务监察委员会〕
DFkDlx Advisory Committee on Diversification 经济多元化谘询委员会
I A%ZCdA; affidavit 誓章；遗产申报誓章
hp c &s affidavit of no receipt 述明无收款的誓章
B[ .$<$}G affiliate 联号；联营公司；附属公司
skm ~~JM^ affiliated company 附属公司；联号；联营公司
v<@3&bot affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F;bkV}^ affordability 负担能力
GaCRo 7 African Development Bank [AfDB] 非洲开发银行
7{Lp/z%r after-acquired property 事后取得的财产
o:'@|(& < after-hours dealing 市后交易
u`CHM:<<? after-tax profit 税后盈利；税后利润；税后溢利
(#?O3z1@" agency agreement 代理协议
a<0q%A x agency expenses 代理机构的开支
;E_Go&Vd agency fee 代理费
" Tk, Agency Law 《代理法》
9^u}~e
#( agent 代理人；承销人
J8- K agent of company 公司代理人
7W'&v+\ agent's fee 代理人费；经纪费
Ze!/b|`xI aggregate 总计；总数；总体数字
O _ C<h aggregate amount 总款额；总额
BG6.,'~7o aggregate assets and liabilities 总体资产与负债
-5oYGLS$y3 aggregate at constant price 按固定价格计算的总体数字
2 g\O /oz aggregate demand 总需求
*knN?`(x aggregate gross position 总持仓量
hg %iv%1B' aggregate limit 总限额
8J#x B aggregate of salaries tax 合计薪俸税
@HzK)%@
aggregate performance 总体表现；总体业绩
j8oX9
Yo0= aggregate supply 总体供应
;Fo7 -kK aggregate surplus 总盈余
~:L5Ar< aggregate total 整体总额
#Iu " qu aggregate value 总值；合计价值
/lC,5y aggregated basis 合计基准
/mA\)TL|] aggregated net chargeable income 合计应课税入息实额
O> N/6Z aggregation 合并计算；合计；总和
s#'Vasu aggregation of incomes of husband and wife 夫妇入息合并计算
8BrC@L2E0 aggregation of property 财产的总和
GEv x<: agio 差价；贴水
1s~rWnhVv 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》
u/<ZGW(&s( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!</U"P: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》
kbL7Xjk Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d eQ { 《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》
b#
Dd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tPa ( H; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<FX ]n< agreement for a settlement 授产协议
rK3Kx G agreement for assignment 转让协议
.sc8 0i4 agreement for sale 售卖协议；买卖协议
oxBTm |j7 agreement for sale and purchase 买卖协议
L 8q#_k agreement for the payment of interest 支付利息协议
\K9.]PfbI agreement for the repayment of money 还款协议
fW Pa1E@ agreement of reinsurance 再保险协议
*s#6e} Agricultural Bank of China 中国农业银行
mz Cd@<T, air passenger departure tax 飞机乘客离境税
);T&pm:C> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
TMD\=8Na airport tax 机场税
,RDW x alcohol duty 酒精税
9_?<T;]" alienation 让与；让渡；转让
_M&n~ r alimony 生活费；赡养费
9B![l=Gh All Ordinaries Index [AOI] 所有普通股指数
ZeY|J H1 all risks 全险；综合险
M3elog: M All Sales Record for Stock Market 《股票市场成交报告》
fK ~8h Allied Capital Resources Limited 新联财务有限公司
yZ!~m3Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qRgFVX+vc allocation letter 拨款信件
aS[y\9(** allocation of fund 分配款项；预留款项
+1I 7 K|M allocation of profit 利润分配；溢利分配
_xH<R allocation warrant 拨款令
QOgGL1)7- allotment 分配；配股
giH# t< )W allotment notice 股份配售通知；配股通知
Zn0 a)VH%
allotment of shares 股份分配
r ;)31Tg allowable 可获宽免；免税的
#eN2{G=4+ allowable business loss 可扣除的营业亏损
e|W;(@$< allowable expenses 可扣税的支出
(f^/KB= allowance 免税额；津贴；备抵；准备金
!vSq?!y6*P allowance for debts 债项的免税额
t^Lb}A# $4 allowance for depreciation by wear and tear 耗损折旧免税额
HY eCq9S allowance for funeral expenses 殡殓费的免税额
U.V/JbXX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3#x1(+c6 allowance for repairs and outgoings 修葺及支出方面的免税额
m]*a;a'}# allowance to debtor 给债务人的津贴
( , ik:j alteration of capital 资本更改
+=Q:g,kP alternate trustee 候补受托人
\D k >dE&I amalgamation 合并
=>l X brJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;
wxmSX9 ambit of charges 征税范围；收费范围
S,C c0)j> amended valuation 经修订的估值
JU;`c>8=) American Commodities Exchange 美国商品交易所
@ ;@ ~ =w American Express Bank Limited 美国运通银行
p^}`^>OL American Stock Exchange 美国证券交易所
$a8,C\m e? amortization 摊销
3M(*q4A$" amount due from banks 存放银行同业的款项
k q]E@tE*3 amount due from banks abroad 存放海外银行同业的款项
j^; P=L0= amount due from holding companies 控股公司欠款
GqNOWK2O amount due from local banks 存放本港银行同业的款项
"+4Jmf9 amount due to banks 银行同业的存款
Yyar{$he amount due to banks abroad 海外银行同业的存款
vNs` Uk A amount due to holding companies 控股公司存款
U}4I29 M amount due to local banks 本港银行同业的存款
WUjRnzVM amount due to outport banks 外埠银行同业的存款
2@?X>, amount for note issue 发行纸币的款额
(,t[`z amount of bond 担保契据的款额
GRJ6|T$!?$ amount of consideration 代价款额
VwR ZgL amount of contribution 供款数额
E%;$vj'2 amount of indebtedness 负债款额
cl1ygpf( amount of principal of the loan 贷款本金额
n_rpT .[ amount of rates chargeable 应征差饷数额
9BpxbU+L; amount of share capital 股本额
/F9Dg<#a amount of sums assured 承保款额
j!NXNuy: amount of variation 变动幅度
g \q4- amount of vote 拨款数额
qBcbMa9m amount payable 应付款额
YjnQ@IfIH amount receivable 应收款额
- f ^ ! R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(]\p'%A) analysis 分析
TQKcPVlE ancillary risk 附属风险
6 3%V_B| annual account 周年帐目；周年帐目报表；年度决算；年结
5-ED\ - annual accounting date 年结日期
{tl{ j1d | annual allowance 每年免税额；年积金；年度津贴；年津
_ yJz: pa annual balance 年度余额
?<B I)[B annual disposable income 每年可动用收入
d(XOZF annual estimates 周年预算
_&\'Va$ annual fee 年费
QcX\z \'vg annual general meeting 周年大会
,Y6] x^W annual growth rate 年增率；每年增长率
7sQHz.4 annual long-term supplement 长期个案每年补助金
TmftEw>u annual pensionable emolument 可供计算退休金的年薪
yGNpx3H
annual report 年报
^n<YO=|u Annual Report on the Consumer Price Index 《消费物价指数年报》
rNJU &
.] annual return 周年报表；周年申报表；每年报税表格
o~e_M- Annual Return Rules 《周年报表规则》
]T|$nwQ annual review of consumer prices 每年消费物价回顾
;-JF b$m annual roll-forward basis 逐年延展方式
!ht2*8$lQ annual salary 年薪
E:M,nSc)53 annual statement 年度报表；年度决算表
4eB oR%2o Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
P_0[spmFU annuitant 年金受益人
7P(jMalq annuity 年金
rv(N0p/ annuity contract 年金合约
aem gGw< annuity on human life 人寿年金
R`DzVBLl antecedent debt 先前的债项
kr~n5WiAZ ante-dated cheque 倒填日期支票
bo Ci*] anticipated expenditure 预期开支
1kpw*$P0 anticipated net profit 预期纯利
y\uBVa<B anticipated revenue 预期收入
A?lR[`'u\ anti-inflation measure 反通货膨胀措施
3M+rFB}tS anti-inflationary stance 反通货膨胀立场
&L5
)v\ z apparent deficit 表面赤字
!w Q?+ :6 apparent financial solvency 表面偿债能力
$ 0K@= 7ms apparent partner 表面合伙人
%XeN_
V application for personal assessment 个人入息课税申请书
. )+c01 application of fund 资金应用
{4A,&pR application to release as liquidator and to destruct the books of accounts and documents
0SWqC@AR% 申请免除清盘人职务及毁灭帐簿与文件
G/FDD{y appointed actuary 委任精算师
Iox )- appointed auditor 委任核数师；委任审计师
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N) appointed trustee 委任的受托人
vdvnwzp!l appointer 委任人
Kr'? h 'F apportioned pro rata 按比例分摊
%Vltc4QU apportionment 分配；分摊
; U7P{e05 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Cw(yp u apportionment formula 分摊方程式
D@9 +yu=S apportionment of estate duty 遗产税的分摊
QD{1?aY appraisal 估价；评估
4U}J?EB?K appreciable growth 可观增长
r5UV BV8T appreciable impact 显着影响
OomC%9/=, appreciable increase 可观增长
!~%DR~^` appreciation 增值；升值
U ^GVz%\ appreciation against other currencies 相对其他货币升值
z8'zH> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`pCy:J?d>l appreciation tax 增值税
LTzdg >\oJ appropriation 拨款；拨用；拨付
8rS;}Bt appropriation account 拨款帐目
"OYD9Q'' Appropriation Bill 拨款法案
|>x uH#Q appropriation-in-aid system 补助拨款办法
41d+z>a] approved assets 核准资产
<z2.A/L approved basket stock 认可一篮子证券
6'N_bNW approved budget 核准预算
gCPH>8JwS0 approved charitable donation 认可慈善捐款
9O-~Ws ; approved charitable institution 认可慈善机构
M&hNkJK*G approved currency 核准货币；认可货币
HyWR&0J approved estimates 核准预算
'" %0UflJS approved estimates of expenditure 核准开支预算
<`=Kt[_BQ approved overseas insurer 核准海外保险人
VVAc bAGJ approved overseas trust company 核准海外信托公司
HBvyX`- approved pooled investment fund 核准汇集投资基金
-Z: x!M[Xr approved provident fund scheme 认可公积金计划
QN$s %&O approved provision 核准拨款
&PL=nI\) approved redeemable share 核准可赎回股份
Rh)XYCM approved regional stock 认可地区性证券
+%,oq ]<[, approved retirement scheme 认可退休金计划
LI3L~6A> approved subordinated loan 核准附属贷款
)P
b$ arbitrage 套戥；套汇；套利
N0^SWA|S arbitrageur 套戥者；套汇者
jlF3LK)9q arbitrary amount 临时款项
}r iM- arrangement 措施；安排；协定
G%l')e)9Gq arrears 欠款
j7Y7&x" arrears of pay 欠付薪酬
v!ai_d^ arrears of revenue 逾期未收税款；逾期未收的帐项
sT!?nn3O` articles of association 组织章程；组织细则；组织章程细则
i~v[3 e9y7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s#aj5_G ascertainment of profit 确定利润
~' 955fK> "Asia Clear" “亚洲结算系统”
BQ u8$W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@ewi 9 6 Asian Development Fund [ADF] 亚洲发展基金
X)iI] Asian dollar bond 亚洲美元债券
#"!ga)a%L Asian dollar market 亚洲美元市场
Q <D_ QJ Asian dollar rate 亚洲美元利率
56c[$ q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/1{:uh$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)h 6 w@TF asked price 沽盘；喊价；索价；卖方报价
?.F^Oi6
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uQn1kI[y assessable loss 应评税亏损
!idVF!xG assessable profit 应评税利润
:7.k E assessable value 应评税值
!lFNG:&` assessed profit 估定利润
z7:*
,X assessed value 经评估价值
@J 5TDq @ assessment 评税；评定；估价；评税单
B=n90XO | assessment number 评税编号；估价编号
ak_y:O| assessment of additional tax 补加税评税
O%>*=h`P assessment of performance 业绩评估；实绩评价
ge?or]T1S Assessor 评税主任
6S n&; ap asset price bubbles 资产价格泡沫
Z?=o(hkd asset-backed securities 具资产保证的证券
<Fx%P:d assets accretion 资产增值
$MQ<QP assets and liabilities 资产与负债
~/JS_>e#6P assets betterment statement 资产递增表；资产改进表
nIlTzrf6 assets lending 实物放款；有抵押贷款
e_3jyA@ v assets of the company passing on the death 死者去世时转移的公司资产
;8&/JS N M assets pledged as security for liabilities 用作负债抵押的资产
wzx V)1jT assets portfolio 资产投资组合
#W8?E_iu assets price 资产价格
`@1e{ ?$ assets quality 资产质素
KGc.YUoE assets realization 资产变现
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%A= assets refinancing arrangement 资产再集资安排
]9w8[ T:O assets securitization 资产证券化
%{ rb,6 assets situated outside Hong Kong 在香港以外地方的资产
zGz}.-F assets stripping 削减资产；拆卖资产
5 RWqHPw+ assets value 资产值
c H5 assignee 承让人
sm{0o$\Z assignment 转让；转让书；转让契
A_E2v{*n assignment of interest 权益转让
FCwE/ 2, assignment of letters patent and trade mark 专利证书及商标转让
aj1,h)P assignment of property 物业转让；物业转让书
t, /8U assignment right 转让权
DMDtry?1: assignor 转让人
^J hs/HV associate 有联系的人；有关连人士；相联者；合伙人；联系人
-?1R l:rM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b3[!1 i associate member 附属会员
6E1~dK0t associated body corporate 相联法人团体
x;bA \b associated company 相联公司；联属公司
`w >D6K+ associated corporation 相联法团
v,QvCozOz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l/nBin&YGv 公认会计师公会〔英国〕
Vrlqje_Q Association of Futures Exchange Brokers 香港期货经纪协会
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zV-8\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RR+kjK? association of underwriters 承保人组织
P/WGB~NH assumption of control 接管
@uV]7d"z( assurance 担保；保险；转易；转易书
McS]aJfrk assurance of interest 权益的转易
ZD|F"v. at 19XX price 按一九ＸＸ年价格计算
H$WD7/?j at a discount 按赔价计算；按贴水价格计算；打折扣
0n2H7}Uq at a premium 按溢价计算；按升水价格计算
*$DD+]2 at call 通知付款；按通知
hPz=Ec<zW at constant market price 按固定市价计算
xgkC N$zQ` at constant price 按固定价格计算
V{q*hQd_3 at cost 按成本计算
DOFW"Sp E at current market price 按当时市价计算；按现时市价计算
i={4rZOD^ at current price 按当时价格计算；按现时价格计算
ZDp^k{AN9a at factor cost 按要素成本计算；按生产要素成本计算
WW6-oQs_#* at money-of-the-day price 按付款当日价格计算
q&9]4j at or better 按指定或较佳价位〔买卖指令〕
k%Tp9x$ at par 按面值计算；平价
2TB'HNTFx at sight 见票即付
/\mYXi \ at the close 按收市盘
LQ% QFfC at the opening 按开市盘
E.Th}+ attestation 见证；见证条款
$vO<v<I'Gb at-the-money option 平价期权
#m<uG5l` attorney 受权人；受托代表人
'4#NVXVQm attornment 新拥有人承认书
<=6F=u3PtU attributable profit 可归属利润
1oiSmW\ attributable share value 可归属股份价值
M,ybj5:6 Auckland Stock Exchange 奥克兰证券交易所
hPG@iX|V auction 拍卖
yN `&o ya auctioneer 拍卖商
t$VRNZ`dy audit 审计；核数
"0 %f R" Audit Commission 审计署
8|\ -(:v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VCnf`wZB" 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〕
Zon7G6s9` audit review 帐目审查
<zTz/Hk` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=a=:+q g audited account 审计帐目；经审计的帐目
qj:[NPwaM audited annual account 经审计的周年帐目
~}ifwm'7 a audited balance sheet 经审计的资产负债表
>)*d/ ^ auditor 核数师；核数主任；审计师
>+;} "J auditor's certificate 核数师证明书；审计师证明书
X I $ W auditor's report 核数师报告；审计师报告
* Od?>z Aussie bond 澳元债券
f9Xa}* austerity budget 紧缩预算
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Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wxJ"{(; Australia All Ordinaries Index 澳洲所有普通股票指数
[hH>BEtm Australian Dollar [AUD] 澳元
%rlqq* Australian Options Market 澳大利亚期权市场
SQU@JKi; g Australian Securities Commission 澳洲证券事务监察委员会
ARnq~E@1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^jS1g*nrN Australian Stock Exchange 澳大利亚证券交易所
u^^jt(j Austrian Schilling [ATS] 奥地利先令
`.pd %\ authentication 认证；鉴证
nwfu@h0G authority to purchase 委托购买证；委购书
0(u}z authorization 认可；核准；授权；授权书
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{ P $}b authorization by direction 指示授权
{0fQE@5@ authorization by instruction 指令授权
iI'ib-d authorization by warrant 令状授权
?G!p4u?C authorization of unit trust 单位信托的认可
bcu Uej: authorized agent 指定代理人
l]t^MEoc8 authorized capital 法定资本
r b v authorized clerk 出市员
@J6r;4|& authorized dealer 认可交易商
wK fq'W{ authorized financial institution 认可财务机构
xqlnHf< G authorized fund 认可基金
]xb2W~ authorized fund house 获授权的基金公司；认可基金公司
e~># M $ authorized institution 认可机构
~X< $ l+ 5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7 tJ#0to authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:TKx>~` authorized insurer 获授权保险人；获认可承保人
G eB-4img authorized investment 特准投资项目
K+L9cv4 |* authorized person 获授权人
+G!#
/u1 authorized representative 获授权代表
!J {[XT authorized share capital 法定股本
z,dF Dl$ automated quotation system 自动报价系统
Z RwN #?x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x+%> 2qgj" 自动交易系统〔香港期货交易所有限公司〕
Cl& )# automatic adjustment mechanism 自动调整机制
4/3 w
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\f Kn} ]kG Automatic Clearing House 自动票据交换所
ei1;@k/ automatic exchange rates accumulation system 自动化汇率累集系统
+5R 8mbD! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
n) HV:8j~ automatic teller machine [ATM] 自动柜员机
4XiQ8"C autopay 自动转帐
%Y#W#G available assets 可用资产
q`z1 ht
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fU%Mz\t available profit 可用利润
$5\sV4 8f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~K|ha26W average 平均；平均数；海损
bYhG`1,$-a average basic salary 平均基本薪金
Y! [ i=/ average consumer expenditure 平均消费开支；一般消费开支
zt|1tU: average cost 平均成本
tOk=m'aUK average cost of land production 增辟土地平均成本
Ab mi=]\bx average daily turnover 平均每日成交额
)`W|J%w+ average daily wage rate 平均每日工资率
MX!N?k#KhP average expenditure pattern 平均开支模式
[? ,+DY average growth rate 平均增长率
#\x y,C'Y average net fixed assets 固定资产平均净值
4v5qK average of relatives 相对价格平均数
SjA'<ZX>TM average price 平均价格
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mK%d average propensity to consume 平均消费倾向；一般消费倾向
`8\" 3 S average propensity to save 平均储蓄倾向；一般储蓄倾向
&h6 `hP_ average rate 平均率
z([HGq5 average revenue 平均收入；平均收益
,*x/L?. Z! average stock 平均库存；平均存货
L KZ<\%
X average yearly rent 平均年租
%|R]n B avoidance of double taxation 避免双重课税
6y?uH; SL avoidance of tax 避税
