A:
? ;\YiOTda A share Ａ股；甲类股份
{jb Ocx$t abatement of tax 减税；减扣免税额
qz ?9:"~$C ABN AMRO Bank N.V. 荷兰银行
{ 2-w<t above-the-line expenditure 线上项目支出；经常预算支出
VEJ Tw above-the-line receipt 线上项目收入；经常预算收入
TJ#<wIiX ABSA Asia Limited 南非联合亚洲有限公司
p=p,sJ/@ absolute change 绝对数值变更
th !Gc absolute expenditure 实际开支
RE*;nSVFt absolute guideline figure 绝对准则数字
w q JH absolute interest 绝对权益
VsFRG;:\U absolute order of discharge 绝对破产解除令
t~e.LxN absolute profit margin 绝对利润幅度
[(]uin+9Q absolute value 实值；绝对值
2: fSn&*/> absolutely vested interest 绝对既得权益
(T,ST3{*k absorbed cost 已吸收成本；已分摊成本
znD0&CS9q absorption 吸收；分摊；合并
lBl`R|Gt absorption rate 吸收率；摊配率；分摊率
eR?`o !@y ACB Finance Limited 亚洲商业财务有限公司
+hi!=^b] acceptable form of reciprocity 合理的互惠条件
hCM+=]z" acceptable rate 适当利率；适当汇率
J-b
Z`)[Q acceptance agreement 承兑协议
%G>*Pez % acceptance for honour 参加承兑
$33wK acceptor 承兑人；接受人；受票人
wTqgH@rGtR acceptor for honour 参加承兑人
x]w%?BlS accident insurance 意外保险
*&!&Y*Jzg Accident Insurance Association of Hong Kong 香港意外保险公会
VP5_Y1e7 accident insurance scheme 意外保险计划
U",kAQY accident year basis 意外年度基准
{o AJL accommodation 通融；贷款
o[aRG7C accommodation bill 通融票据；空头票据
fE,\1LK4 accommodation party 汇票代发人
c.r]w account balance 帐户余额；帐户结余
z" 4$mh account book 帐簿
[WuN?H account collected in advance 预收款项
-:Yx1Y3
[ account current book 往来帐簿
y3 kXfSe account of after-acquired property 事后取得的财产报告
0rooL<~fa account of defaulter 拖欠帐目
_>0 I9.[5 account payable 应付帐款
KftZ ^mk+p account payee only [A/C payee only] 只可转帐；存入收款人帐户
uK1DC i account receivable 应收帐款
\K55|3~R account receivable report 应收帐款报表
Xbe=_9l&p account statement 结单；帐单；会计财务报表
Sw%^&*J account title 帐户名称；会计科目
/GqW1tcO accountant's report 会计师报告
+uLl3(ml Accountant's Report Rules 会计师报告规则
p{NVJ^! + accounting and auditing procedure 会计与审计程序；会计与核数程序
VM88#^ Accounting Arrangements 《会计安排》
~}+F$& accounting basis 会计基础
gM&XVhQJ\ accounting by Official Receiver 破产管理署署长呈交的帐目
*i?#hTw Accounting Circular 《会计通告》
9n%vz@X accounting class 会计类别
XC% u`UG accounting date 记帐日期；会计结算日期
"KSzn accounting for money 款项核算
H+6+ I53 Accounting Officer 会计主任
qYF150 accounting period 会计报告期；会计期
w`x4i fZ0q accounting policy 会计政策；会计方针
Gg$4O 8 accounting practice 会计惯例
3vepJ) D ( accounting principle 会计准则
SN' j?- accounting record 会计记录
D.su^m_1 accounting report 会计报告
R0HzNk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)T&ZiHIJ3 Accounting Society of China 中国会计学会
g d#+N]C_ accounting statement 会计报表
@T)kqT accounting system 会计制度；会计系统
XOsuRI ? accounting transaction 会计事项；帐务交易
~ nDbWv" accounting treatment 会计处理
0QcC5y; accounting year 会计年度
8Q4 yllv4 accretion 增值；添加
Y,n&g45m accrual 应计项目；应累算数目
E9<oA. accrual basis 应计制；权责发生制
#? u#=] accrual basis accounting 应计制会计；权责发生制会计
P-U9FKrt accrue 应累算；应计
%=e^MN 1 accrued benefit 应累算利益
O4t0 VL$ accrued charges 应计费用
7wKT:~~oS3 accrued cumulative preference share dividend 应累算的累积优先股股息
VN]70LFz*i accrued expenses 应累算费用
L.X"wIs^ accrued interest payable 应付利息；应计未付利息
8Mg wXH accrued interest receivable 应收利息；应计未收利息
SI\
O>a 9{ accrued right 累算权益
21_sg f? accruing profit 应累算的利润
o+ *7Q! accumulated fiscal reserve 累积财政储备
RA^6c![ accumulated profit 累积利润；滚存溢利
yzWVUqtXm accumulated reserve 累积储备
1)Z4
(_ accumulation of surplus income 累积收益盈余
w]1Ltq*g/ acquired assets 既得资产
S+2we acquisition 收购；购置；取得
Cs9o_Z~ acquisition cost 购置成本
C( wZj O?N acquisition expenses 购置费用
Bc&Y[u-n acquisition of 100% interest 收购全部股权
x`n7D acquisition of control 取得控制权
>= O5=\` acquisition of fixed assets 购置固定资产
Op <,e{[] acquisition of shell “买壳”
&1 t84p:^= acquisition price 收购价
AO[/-Uij act of God 天灾
=/kwUjC? acting partner 执事合伙人
(_IP z)F active market 买卖活跃的市场；交投畅旺的市场；旺市
Z@(m.&ZRx active partner 积极参与的合伙人
((Uw[8#2 ` active trading 交投活跃
7fE U5@ actual circulation 实际流通
{?X:?M_ actual cost 实际成本
y8%QS* actual expenditure 实际开支；实际支出
`?=Y^+*!- actual income 实际入息；实际收入；实际收益
*{<46 0`!q actual market 现货市场
w Dp5HZ> actual price 现货价；实际价格
0H!J actual profit 实际利润
$-AG $1 actual quotation 实盘；实际价位；实际报价
,)?!p_*@: actual year basis 按实际年度计算
L+ K,Y:D!W actuals 实货
Tji* \<? actuarial investigation 精算调查
y?OK#,j actuarial principle 精算原则
'u}OeS"f actuarial report 精算师报告
ze"`5z26| Actuarial Society of Hong Kong 香港精算学会
_D"V^4^yqu actuarial valuation 精算师估值
F,}7rhY(U^ actuary 精算师
'"C& d ia ad referendum agreement 暂定协议；有待覆核的协定
B }f d#dr ad valorem duty 从价税；按值征税
F zmc #? ad valorem duty system 从价税制
'/2)I8 ad valorem fee 从价费
z#HNJAQ#| ad valorem tariff 从价关税
aO &!Y\=@ additional allowance 额外免税额
yByxy-~ additional amount for unexpired risk 未过期风险的额外款额
o#uhPUZ additional assessable profit 补加应评税利润
#u"$\[ G additional assessment 补加评税
jI/#NCKE additional commitment 额外承担
PjE%_M< additional commitment vote 额外承担拨款
7x=-1wbi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|Ml~_m additional dependent parent allowance 供养父母额外免税额
y3@m1>]09 additional provision 额外拨款
O%s7 }bR3 additional stamp duty 附加印花税
>zX `qv&> additional tax 补加税罚款；补加税款
dt5`UBvUg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&0x; 60b adjudged bankrupt 被裁定破产
VV-%AS6; adjudicated bankrupt 裁定破产人
Qa#Em1co adjudication fee 裁定费；评定印花税额手续费；评估契据费
y/Ui6D adjudication of bankruptcy 裁定破产；宣告破产
`g vd 8^ adjudication of insolvency 裁定无力偿还债务
@+>t]jyz adjusted actual 经调整的实数；调整后的实数
IE:;`e:\D adjusted current assets 经调整的流动资产；调整后的流动资产
b?,''t adjusted figure 经调整的数字；调整后的数额
JuDadIrd{ adjusted liabilities 经调整的负债；调整后的负债
}Jo}K) >! adjusted loss 经调整的亏损；调整后的亏损
fA)4'7UT 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
Ex<@: adjusted profit 经调整的利润；调整后的利润
@HQqHO&N adjusted surplus 经调整的盈余额；调整后的盈余额
]u|5ZCv0 adjusted value 经调整的价值；调整后的价值
{VE1c'E"V? adjustment 调整；修订；理算〔保险〕
n Tv^] [ adjustment centre 调剂中心
&8HJ4Vj2 adjustment lag 调整过程的时间差距；调整时差
+8}8b_bgH adjustment mechanism 调整机制
*RD< *l adjustment of loss 亏损调整
`3^%ft~l adjustment process 调整过程；调整程序
3[UaK`/1C adjustment range 调整幅度
/"@k_[O administered exchange rate 受管制汇率
_ |G ') 9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
LS/ZZAN u administration expenses 行政费用
8a;;MJ) administration fee 手续费；行政费
RDxvN:v administration in bankruptcy 破产管理
3ih:t'N- administration order 遗产管理令
)O ,+'w? administrator 管理人；遗产管理人
yRWZ/,9x administrator of the estate 遗产管理人
1}q(Pn2 admission of debt 债项承认书
)uO 3v admission of proof 接纳债权证明
E?h'OR@_ L advance 放贷款项；垫付款项；预支款项；预付款项
5Z>+NKQ advance account 暂支帐目；预付款帐户
:DJL kMP advance compensation 预付补偿金
2m,t<Y; advance from shareholder 股东垫款
uCjbb advance pending reimbursement 预支以待日后付还
Ask~ advanced economy 先进经济体系
>P}6/L advancement 预付；预付财产
Wb#ON|.2 advances warrant 垫款令
PmA_cP7~ advancing 贷出
x75 3o\u! adverse balance 逆差
]]hsLOM] adverse exchange 逆汇
eB_ M *+^ advertisement addressed to shareholders 在报章刊登的致股东通告
` svOPB4C' advice for collection 托收通知书
&; [0. :; advice of drawing 提款通知书；汇票通知书
w|U 7pUz advice of payment 付款通知
4oPr|OKj{* Advisory Committee [Securities and Futures Commission]
P\3H<?@4 谘询委员会〔证券及期货事务监察委员会〕
NKYH Jf2?x Advisory Committee on Diversification 经济多元化谘询委员会
r)gtx!b x affidavit 誓章；遗产申报誓章
uA%c ie affidavit of no receipt 述明无收款的誓章
7Ga'FT .F affiliate 联号；联营公司；附属公司
rsD?
;XzH affiliated company 附属公司；联号；联营公司
JqK-vvI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Zr|\T7w 3 affordability 负担能力
T^@P.zX African Development Bank [AfDB] 非洲开发银行
`aL4YH-v after-acquired property 事后取得的财产
`L
@`l after-hours dealing 市后交易
|?LUt@r; after-tax profit 税后盈利；税后利润；税后溢利
*#Iqz9X.Y3 agency agreement 代理协议
u g?#Oa agency expenses 代理机构的开支
^,#MfF6 agency fee 代理费
"|GX%> / Agency Law 《代理法》
m88[(l agent 代理人；承销人
]m\:XhI*< agent of company 公司代理人
S~ZRqL7Z O agent's fee 代理人费；经纪费
w1)SuM FK_ aggregate 总计；总数；总体数字
oF.H?lG7` aggregate amount 总款额；总额
2f2.;D5g_' aggregate assets and liabilities 总体资产与负债
Q oWjC aggregate at constant price 按固定价格计算的总体数字
w/wU~~ aggregate demand 总需求
d[&Ah~, aggregate gross position 总持仓量
kOV6O?h aggregate limit 总限额
}-PV%MNud aggregate of salaries tax 合计薪俸税
$ItPUYi"; aggregate performance 总体表现；总体业绩
oN[# C>#( aggregate supply 总体供应
#1[Q?e4,0 aggregate surplus 总盈余
M(.] ?+ aggregate total 整体总额
?j$*a7[w aggregate value 总值；合计价值
\l?.VE D aggregated basis 合计基准
T2}ccnD i aggregated net chargeable income 合计应课税入息实额
u 4~( 0 aggregation 合并计算；合计；总和
nE"0?VNW$ aggregation of incomes of husband and wife 夫妇入息合并计算
<xAlp;8m5 aggregation of property 财产的总和
trg&^{D< agio 差价；贴水
CW@G(R 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》
+ z zS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8_uh2`+Bvb 《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》
PF] Vt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J:2Su1"ODh 《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》
nE h^{6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hJGWa%` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Iq(;?_ agreement for a settlement 授产协议
o[>p agreement for assignment 转让协议
y0
qq7Dmu agreement for sale 售卖协议；买卖协议
du^r EMb% agreement for sale and purchase 买卖协议
l]mn4cn3 agreement for the payment of interest 支付利息协议
Cz#3W8jV agreement for the repayment of money 还款协议
M5l*D'GE] agreement of reinsurance 再保险协议
!gG\jC~n Agricultural Bank of China 中国农业银行
G2hBJTW air passenger departure tax 飞机乘客离境税
~f[91m!+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
) q'~<QxI\ airport tax 机场税
uH8`ipX alcohol duty 酒精税
.iH#8Z
alienation 让与；让渡；转让
Bk8 '*O/) alimony 生活费；赡养费
;/ao3Q All Ordinaries Index [AOI] 所有普通股指数
C lzz!v all risks 全险；综合险
UE/N-K)` All Sales Record for Stock Market 《股票市场成交报告》
m NAp FwZ Allied Capital Resources Limited 新联财务有限公司
>Av%[G5=h# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Tp%4{U/0` allocation letter 拨款信件
.E0*lem'hE allocation of fund 分配款项；预留款项
c$]N XKcA allocation of profit 利润分配；溢利分配
<=&7*8u0+ allocation warrant 拨款令
G+l9QaFv allotment 分配；配股
-I{J]L$S # allotment notice 股份配售通知；配股通知
U4,hEnJBT allotment of shares 股份分配
'gv7&$X}4 allowable 可获宽免；免税的
OvW/{ allowable business loss 可扣除的营业亏损
bHH=MLZR: allowable expenses 可扣税的支出
.@;,'Xw1~ allowance 免税额；津贴；备抵；准备金
>jBnNA@ allowance for debts 债项的免税额
o!M*cy q allowance for depreciation by wear and tear 耗损折旧免税额
da53XEF& allowance for funeral expenses 殡殓费的免税额
^p!bteA> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s*W)BK|+? allowance for repairs and outgoings 修葺及支出方面的免税额
cRC)99HP allowance to debtor 给债务人的津贴
Ow7I`# P alteration of capital 资本更改
U-3uT&m*9. alternate trustee 候补受托人
9 TILrK amalgamation 合并
"ktC1y1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b{K w.?85 ambit of charges 征税范围；收费范围
[EV}P&U amended valuation 经修订的估值
N0G-/ American Commodities Exchange 美国商品交易所
z/t:gc. American Express Bank Limited 美国运通银行
/WI HG0D American Stock Exchange 美国证券交易所
-Fs^^={Q amortization 摊销
9wC:8@`6E amount due from banks 存放银行同业的款项
O5p]E7/e amount due from banks abroad 存放海外银行同业的款项
2F#R;B#2 amount due from holding companies 控股公司欠款
7c Gq.U amount due from local banks 存放本港银行同业的款项
vH^^QI:em amount due to banks 银行同业的存款
me`( J y< amount due to banks abroad 海外银行同业的存款
$[P>nRhW amount due to holding companies 控股公司存款
JTg0T+ amount due to local banks 本港银行同业的存款
1eDc:!^ SD amount due to outport banks 外埠银行同业的存款
q7% eLJ amount for note issue 发行纸币的款额
5CuK\ < amount of bond 担保契据的款额
^NTOZ0x~# amount of consideration 代价款额
= xX\z\[A amount of contribution 供款数额
6">jf #pE amount of indebtedness 负债款额
{b vm83{T amount of principal of the loan 贷款本金额
$W;IW$ amount of rates chargeable 应征差饷数额
`g iCytv amount of share capital 股本额
4c=oAL amount of sums assured 承保款额
y 3!=0uPf amount of variation 变动幅度
g1`/xJz | amount of vote 拨款数额
@Q atgYu amount payable 应付款额
20f):A6 amount receivable 应收款额
R4|<Vp<U2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`N"fsE ma analysis 分析
(N\Zz*PLz ancillary risk 附属风险
;DKwv} annual account 周年帐目；周年帐目报表；年度决算；年结
!&Q3>8l annual accounting date 年结日期
mckrR $> annual allowance 每年免税额；年积金；年度津贴；年津
"@I"0OA annual balance 年度余额
:1wMGk annual disposable income 每年可动用收入
?y{C"w!
annual estimates 周年预算
N{G+|WmQ annual fee 年费
, eZL&n annual general meeting 周年大会
@kKmkVhu* annual growth rate 年增率；每年增长率
]-aeoa# annual long-term supplement 长期个案每年补助金
oa?eK annual pensionable emolument 可供计算退休金的年薪
$V)LGu2( m annual report 年报
[y T4n.f Annual Report on the Consumer Price Index 《消费物价指数年报》
bMD't eJ annual return 周年报表；周年申报表；每年报税表格
VQvl,'z Annual Return Rules 《周年报表规则》
>9g` 9hB annual review of consumer prices 每年消费物价回顾
pTK|u! fs annual roll-forward basis 逐年延展方式
5yQv(<~*G annual salary 年薪
, &HZvU& annual statement 年度报表；年度决算表
^"%SHs Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[@= [<
_r annuitant 年金受益人
r\"O8\ annuity 年金
RfwTqw4@ annuity contract 年金合约
9Yowz]') annuity on human life 人寿年金
"/?*F\5 antecedent debt 先前的债项
gH0B[w ] ante-dated cheque 倒填日期支票
<8 At = U anticipated expenditure 预期开支
0\jOg anticipated net profit 预期纯利
6Bp{FOj:Ss anticipated revenue 预期收入
7
v<$l anti-inflation measure 反通货膨胀措施
sz wXr anti-inflationary stance 反通货膨胀立场
K`FgU 7g{ apparent deficit 表面赤字
^[CD- # apparent financial solvency 表面偿债能力
!DCJ2h%E[_ apparent partner 表面合伙人
m=S[Y^tR application for personal assessment 个人入息课税申请书
u
hP0Zwn application of fund 资金应用
O` dob&C application to release as liquidator and to destruct the books of accounts and documents
:u{0M& 申请免除清盘人职务及毁灭帐簿与文件
z ux+ooU appointed actuary 委任精算师
8y!fqXm%) appointed auditor 委任核数师；委任审计师
N) h>Ie appointed trustee 委任的受托人
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h: appointer 委任人
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apportioned pro rata 按比例分摊
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^iU1\(L apportionment 分配；分摊
\sC0om, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
64 \Z OG\, apportionment formula 分摊方程式
('uYA&9 apportionment of estate duty 遗产税的分摊
$YS D%/c appraisal 估价；评估
fwAN9zs appreciable growth 可观增长
C)z[Blt appreciable impact 显着影响
&u"*vG (U[ appreciable increase 可观增长
A0rdQmrOL appreciation 增值；升值
Ytx+7OLe appreciation against other currencies 相对其他货币升值
ojVpw4y. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
BPrA*u }T appreciation tax 增值税
4 _N)1u ! appropriation 拨款；拨用；拨付
ja7Z v[ appropriation account 拨款帐目
%TG$5' )0 Appropriation Bill 拨款法案
0 \ LkJ*i appropriation-in-aid system 补助拨款办法
=pcj{B{qa approved assets 核准资产
#G.3a]p}" approved basket stock 认可一篮子证券
2a=WT`xf ? approved budget 核准预算
7 Nwi \#o approved charitable donation 认可慈善捐款
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Mo@ approved charitable institution 认可慈善机构
>W'SG3Hmc approved currency 核准货币；认可货币
2c%}p0<;|? approved estimates 核准预算
,0 & lag approved estimates of expenditure 核准开支预算
^ MJGY,r6b approved overseas insurer 核准海外保险人
hCT%1R}rKr approved overseas trust company 核准海外信托公司
#4//2N approved pooled investment fund 核准汇集投资基金
Uzb"$Ue4 approved provident fund scheme 认可公积金计划
M:`hb$k: approved provision 核准拨款
4Ro(r
sO approved redeemable share 核准可赎回股份
BQS9q 'u_ approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
sjTsaM;< approved subordinated loan 核准附属贷款
$xu ?zd" arbitrage 套戥；套汇；套利
;wQWt_OtuJ arbitrageur 套戥者；套汇者
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3jxt arbitrary amount 临时款项
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80<t arrangement 措施；安排；协定
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arrears 欠款
fr#lH3 arrears of pay 欠付薪酬
0!vC0T[ arrears of revenue 逾期未收税款；逾期未收的帐项
xk|$Oa articles of association 组织章程；组织细则；组织章程细则
ri JyH;) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NxXVW ascertainment of profit 确定利润
LDBR4 @V "Asia Clear" “亚洲结算系统”
){YPP !8cI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4(aesZ8h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7-o=E = Asian Development Fund [ADF] 亚洲发展基金
\aZ(@eF@@Q Asian dollar bond 亚洲美元债券
0= ' DDy Asian dollar market 亚洲美元市场
: l>Ue& Asian dollar rate 亚洲美元利率
@>9p2u) = Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
TLSy+x_gX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b(Z%#*e asked price 沽盘；喊价；索价；卖方报价
n/,7ryu assessable income 应评税入息
k@8#By l| assessable loss 应评税亏损
|O4A+S assessable profit 应评税利润
@eT sS%f2 assessable value 应评税值
Ar<OP'C assessed profit 估定利润
6ZG)`u".(" assessed value 经评估价值
owMH assessment 评税；评定；估价；评税单
@6j*XF assessment number 评税编号；估价编号
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< assessment of additional tax 补加税评税
>|Jw ,,uf assessment of performance 业绩评估；实绩评价
4|$D.`Wu Assessor 评税主任
0[1 !K&(L asset price bubbles 资产价格泡沫
d(@A asset-backed securities 具资产保证的证券
m@O\Bi}=} assets accretion 资产增值
9wq%Fnt assets and liabilities 资产与负债
ZM #WdP assets betterment statement 资产递增表；资产改进表
KV5lpN PC assets lending 实物放款；有抵押贷款
4*+ EUJ| assets of the company passing on the death 死者去世时转移的公司资产
7@lXN8_f assets pledged as security for liabilities 用作负债抵押的资产
j&Hn`G assets portfolio 资产投资组合
*(vq-IE\$ assets price 资产价格
-YuvEm#f assets quality 资产质素
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7&At _l_ assets refinancing arrangement 资产再集资安排
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C?o[9l! assets securitization 资产证券化
hL` zV assets situated outside Hong Kong 在香港以外地方的资产
uf;q/Wr assets stripping 削减资产；拆卖资产
Vd?v"2S(9 assets value 资产值
m_(hCY=Q$ assignee 承让人
i 52R, hz assignment 转让；转让书；转让契
1!f'nS assignment of interest 权益转让
EORRS P,$2 assignment of letters patent and trade mark 专利证书及商标转让
2 YN` :" assignment of property 物业转让；物业转让书
F vJSJ.;E, assignment right 转让权
GBphab| assignor 转让人
N/%#GfXx associate 有联系的人；有关连人士；相联者；合伙人；联系人
(t]>=p%4g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
aqM_t associate member 附属会员
!n{c# HfG associated body corporate 相联法人团体
UeICn@)\y associated company 相联公司；联属公司
$1 ?X%8V associated corporation 相联法团
~d8>#v=Q` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e6R "W9 公认会计师公会〔英国〕
5i^vN"J Association of Futures Exchange Brokers 香港期货经纪协会
tbPPI)lu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
p&4n3%(R@ association of underwriters 承保人组织
2:N_c\Vi assumption of control 接管
yhdG 93 assurance 担保；保险；转易；转易书
P\ s+2/ assurance of interest 权益的转易
O2,g] t~C at 19XX price 按一九ＸＸ年价格计算
W<LaR,7 at a discount 按赔价计算；按贴水价格计算；打折扣
>ek%P;2w > at a premium 按溢价计算；按升水价格计算
od}x7RI%m at call 通知付款；按通知
'YR5i^:t at constant market price 按固定市价计算
Dy@ \!F at constant price 按固定价格计算
9(l'xu X at cost 按成本计算
,>UmKrYo at current market price 按当时市价计算；按现时市价计算
*i{.@RX? at current price 按当时价格计算；按现时价格计算
8QN8bGxK at factor cost 按要素成本计算；按生产要素成本计算
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]X@G at money-of-the-day price 按付款当日价格计算
JKT+ q*V at or better 按指定或较佳价位〔买卖指令〕
`_' Dj> at par 按面值计算；平价
3kQ ^f=Wd at sight 见票即付
668bJ.M\O at the close 按收市盘
LgNNtZ&F at the opening 按开市盘
~yi&wbTjM attestation 见证；见证条款
[~<',,tA0| at-the-money option 平价期权
N1!5J(V4 attorney 受权人；受托代表人
lkZC ?--H attornment 新拥有人承认书
5 WppV3; attributable profit 可归属利润
u-9t s attributable share value 可归属股份价值
_;q-+"6L; Auckland Stock Exchange 奥克兰证券交易所
`fkri k auction 拍卖
? 03Zy3 / auctioneer 拍卖商
2jZ}VCzRG audit 审计；核数
48g^~{T4O Audit Commission 审计署
JYr7;n'! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}AiS 83B 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〕
YhT1P fl audit review 帐目审查
\r%Vgne-g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VQ?H:1R audited account 审计帐目；经审计的帐目
x#0 @ $ audited annual account 经审计的周年帐目
Qiw eM?- audited balance sheet 经审计的资产负债表
'Xl>,\'6 auditor 核数师；核数主任；审计师
IJc#)J.2A auditor's certificate 核数师证明书；审计师证明书
_~nex,;r auditor's report 核数师报告；审计师报告
R{o*O_qX Aussie bond 澳元债券
OZ;E&IL austerity budget 紧缩预算
>1U@NK)HfY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D:ugP , Australia All Ordinaries Index 澳洲所有普通股票指数
otV yuh Australian Dollar [AUD] 澳元
_Af4ct;ng Australian Options Market 澳大利亚期权市场
N&ql(#r Australian Securities Commission 澳洲证券事务监察委员会
IVzA>Vd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j& o+ KV Australian Stock Exchange 澳大利亚证券交易所
tN3 {7'\7 Austrian Schilling [ATS] 奥地利先令
wmr%h q authentication 认证；鉴证
b2= Q~=Wc authority to purchase 委托购买证；委购书
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A\ authorization 认可；核准；授权；授权书
')<FLCFwT authorization by direction 指示授权
l q8 ko@ authorization by instruction 指令授权
/eRtj:9 M authorization by warrant 令状授权
DsW`V~ T authorization of unit trust 单位信托的认可
i>Bi&azx authorized agent 指定代理人
6&QTVdK'O authorized capital 法定资本
2Ml2Ue-9 authorized clerk 出市员
e6i./bf3 authorized dealer 认可交易商
y}-S~Ov>I authorized financial institution 认可财务机构
.(1j! B4^ authorized fund 认可基金
0^&R7Rv c authorized fund house 获授权的基金公司；认可基金公司
xnQGCw?S&} authorized institution 认可机构
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KPv&UB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e~s7ggg2k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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2$xE authorized insurer 获授权保险人；获认可承保人
K}=8:BaUL authorized investment 特准投资项目
UVCMB_T authorized person 获授权人
01c/;B authorized representative 获授权代表
i5<Va@ru!s authorized share capital 法定股本
W x|6A#cg! automated quotation system 自动报价系统
<o aBh)=7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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o"_ #\6 自动交易系统〔香港期货交易所有限公司〕
HjK<)q8b automatic adjustment mechanism 自动调整机制
3:8nwt automatic adjustment system 自动调整系统
lcT+$4zk. Automatic Clearing House 自动票据交换所
,c7 u automatic exchange rates accumulation system 自动化汇率累集系统
khN:+V| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KvJP(!{ automatic teller machine [ATM] 自动柜员机
)]b@eGNGj autopay 自动转帐
K# i*9sM available assets 可用资产
NVA`t]g n available fiscal reserve 现存财政储备
):fu available profit 可用利润
{.D2ON Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8cBW] \ v average 平均；平均数；海损
3Ra\2(bR average basic salary 平均基本薪金
) |h;J4V average consumer expenditure 平均消费开支；一般消费开支
<,X +`m& average cost 平均成本
] b~2Dap average cost of land production 增辟土地平均成本
YV3TxvX MR average daily turnover 平均每日成交额
h,'mN\6t average daily wage rate 平均每日工资率
Z:Y.":[
Qi average expenditure pattern 平均开支模式
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GA0F9.U average growth rate 平均增长率
&8_f'+i0 average net fixed assets 固定资产平均净值
d+m6-4[_k average of relatives 相对价格平均数
C|d!'"p average price 平均价格
(_&V9vat= average propensity to consume 平均消费倾向；一般消费倾向
1[/$ZYk: average propensity to save 平均储蓄倾向；一般储蓄倾向
d[ RWk k5 average rate 平均率
n|mJE,N average revenue 平均收入；平均收益
>H 1|c%w average stock 平均库存；平均存货
&X]=Q pl average yearly rent 平均年租
,4>WLJ Do avoidance of double taxation 避免双重课税
/Xu;/MMpd3 avoidance of tax 避税
