A:
E!AE4B1bd A share Ａ股；甲类股份
5M_H
NWi4 abatement of tax 减税；减扣免税额
p<;0g9,1 ABN AMRO Bank N.V. 荷兰银行
xwty<?dRW1 above-the-line expenditure 线上项目支出；经常预算支出
4`R(? above-the-line receipt 线上项目收入；经常预算收入
_t XlF; ABSA Asia Limited 南非联合亚洲有限公司
% %wNZ{ absolute change 绝对数值变更
*9i{,I@ absolute expenditure 实际开支
|WUG}G")*x absolute guideline figure 绝对准则数字
s9d_GhT%- absolute interest 绝对权益
4X v*wB1 absolute order of discharge 绝对破产解除令
KY N0 absolute profit margin 绝对利润幅度
IIqUZJ absolute value 实值；绝对值
D
sWS Gb absolutely vested interest 绝对既得权益
D,ln)["xm absorbed cost 已吸收成本；已分摊成本
C8 \^#5 absorption 吸收；分摊；合并
TOAAQ absorption rate 吸收率；摊配率；分摊率
K4);HJ|= ACB Finance Limited 亚洲商业财务有限公司
8x{'@WCG% acceptable form of reciprocity 合理的互惠条件
b YPK h acceptable rate 适当利率；适当汇率
'Z |mQZN acceptance agreement 承兑协议
ctJE+1#PH acceptance for honour 参加承兑
8sCv]|cn acceptor 承兑人；接受人；受票人
sT' 5%4 acceptor for honour 参加承兑人
]0\MmAJRn accident insurance 意外保险
O| hpXkV Accident Insurance Association of Hong Kong 香港意外保险公会
+'w3 =2Bo accident insurance scheme 意外保险计划
r"R#@V\'1b accident year basis 意外年度基准
cFWc<55aX6 accommodation 通融；贷款
F sryEHz accommodation bill 通融票据；空头票据
qyNyB r? accommodation party 汇票代发人
e~':(/%|5; account balance 帐户余额；帐户结余
"wHFN>5B account book 帐簿
~3 bPIg7D account collected in advance 预收款项
BF <ikilR account current book 往来帐簿
{qMIGwu account of after-acquired property 事后取得的财产报告
!? gKqx'T$ account of defaulter 拖欠帐目
2 Vrw account payable 应付帐款
1'\/,Es account payee only [A/C payee only] 只可转帐；存入收款人帐户
IaXeRq?< account receivable 应收帐款
.6'qoo_N account receivable report 应收帐款报表
tnG# IU
* account statement 结单；帐单；会计财务报表
alvrh'5 1 account title 帐户名称；会计科目
6K <K accountant's report 会计师报告
Tu 7QCr5* Accountant's Report Rules 会计师报告规则
r>U@3%0& accounting and auditing procedure 会计与审计程序；会计与核数程序
O8.5}>gDn. Accounting Arrangements 《会计安排》
"w.3Q96r accounting basis 会计基础
&`XVq" 7 accounting by Official Receiver 破产管理署署长呈交的帐目
? K\axf>F Accounting Circular 《会计通告》
@y&b w9\ accounting class 会计类别
t<viX's accounting date 记帐日期；会计结算日期
}Z,x~G accounting for money 款项核算
IB7E}56l Accounting Officer 会计主任
# Vha7 accounting period 会计报告期；会计期
I.k
*GW accounting policy 会计政策；会计方针
.VzT:4-<Q" accounting practice 会计惯例
1y4 accounting principle 会计准则
<A'$%`6 m accounting record 会计记录
0_t`%l= accounting report 会计报告
*`RkT c G Accounting Services Branch [Treasury] 会计事务部〔库务署〕
` ^y7f Accounting Society of China 中国会计学会
][ h} accounting statement 会计报表
( ICd} accounting system 会计制度；会计系统
f`= -US accounting transaction 会计事项；帐务交易
\} :PLCKT accounting treatment 会计处理
5o8EC"
0 accounting year 会计年度
d{7 +w/Zi accretion 增值；添加
tC9n
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HoL
Et8Q accrual basis 应计制；权责发生制
3kMf!VL accrual basis accounting 应计制会计；权责发生制会计
FG*r'tC~r accrue 应累算；应计
KyQX!,rV accrued benefit 应累算利益
Hg$lXtn] accrued charges 应计费用
w
G<yBI0 accrued cumulative preference share dividend 应累算的累积优先股股息
*ppf fz accrued expenses 应累算费用
xX4N4vb accrued interest payable 应付利息；应计未付利息
"!%l/_p? accrued interest receivable 应收利息；应计未收利息
'CkIz"Wd accrued right 累算权益
H}bJ"(9$vC accruing profit 应累算的利润
Fun^B;GA: accumulated fiscal reserve 累积财政储备
v Op K Np accumulated profit 累积利润；滚存溢利
7s{GbU\ accumulated reserve 累积储备
<<R*2b accumulation of surplus income 累积收益盈余
b`O'1r\Y; acquired assets 既得资产
DZ PPJ2 } acquisition 收购；购置；取得
nK%LRcAs acquisition cost 购置成本
QW(Mz Hg acquisition expenses 购置费用
4Ic*9t3 acquisition of 100% interest 收购全部股权
~ 1vDV>dpE acquisition of control 取得控制权
5S--'=fu+ acquisition of fixed assets 购置固定资产
O+Y6N acquisition of shell “买壳”
xx%j.zDI] acquisition price 收购价
r
# cGop] act of God 天灾
_8_R 1s acting partner 执事合伙人
4u 5-7[TZ active market 买卖活跃的市场；交投畅旺的市场；旺市
? '{SX9 active partner 积极参与的合伙人
@7j AL - active trading 交投活跃
v<( actual circulation 实际流通
VZmLS 4E actual cost 实际成本
@'!SN\?W8 actual expenditure 实际开支；实际支出
D\NKC@(M actual income 实际入息；实际收入；实际收益
l&Q`wR 5e actual market 现货市场
)C] g ld;8 actual price 现货价；实际价格
W+ko q*P actual profit 实际利润
Y^EcQzLw actual quotation 实盘；实际价位；实际报价
dvJ M6W>^= actual year basis 按实际年度计算
>_"an~Ss actuals 实货
$6i X actuarial investigation 精算调查
S2VA{9:m actuarial principle 精算原则
Q:k}Jl actuarial report 精算师报告
j yUCH*@ Actuarial Society of Hong Kong 香港精算学会
DwE[D]7o actuarial valuation 精算师估值
8i#2d1O actuary 精算师
!58@p LJw ad referendum agreement 暂定协议；有待覆核的协定
f5VLw`m}.8 ad valorem duty 从价税；按值征税
]* [ 2$ ad valorem duty system 从价税制
XG{zlOD+ ad valorem fee 从价费
&H/'rd0M ad valorem tariff 从价关税
S8j{V5R' additional allowance 额外免税额
GM f
`A,> additional amount for unexpired risk 未过期风险的额外款额
T&u5ki4NE additional assessable profit 补加应评税利润
z !rL
s76 additional assessment 补加评税
* kDC liL additional commitment 额外承担
DKJmTH]rUg additional commitment vote 额外承担拨款
fN^8{w/O
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\B,@ `dw additional dependent parent allowance 供养父母额外免税额
iE^84l 68 additional provision 额外拨款
>rKIG~P_ additional stamp duty 附加印花税
c?[I?ytl additional tax 补加税罚款；补加税款
My[ pr_xg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;LSANr& adjudged bankrupt 被裁定破产
MPg)=LI adjudicated bankrupt 裁定破产人
c>:wd@w adjudication fee 裁定费；评定印花税额手续费；评估契据费
9} M ?P adjudication of bankruptcy 裁定破产；宣告破产
?:I* 8Fj adjudication of insolvency 裁定无力偿还债务
hVAn>_( adjusted actual 经调整的实数；调整后的实数
RF53J yt adjusted current assets 经调整的流动资产；调整后的流动资产
"2$fi{9 adjusted figure 经调整的数字；调整后的数额
_
y8Wn}19f adjusted liabilities 经调整的负债；调整后的负债
o 5uph=Q{ adjusted loss 经调整的亏损；调整后的亏损
""F5z,' adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
jc[Y}gd, adjusted profit 经调整的利润；调整后的利润
V/
uP%'cd adjusted surplus 经调整的盈余额；调整后的盈余额
'3D XPR^B6 adjusted value 经调整的价值；调整后的价值
iYm-tsER; adjustment 调整；修订；理算〔保险〕
']z{{UNUN adjustment centre 调剂中心
YdC6k? tzS adjustment lag 调整过程的时间差距；调整时差
q" sed] adjustment mechanism 调整机制
%JD,$p Ps adjustment of loss 亏损调整
1.{z3_S21: adjustment process 调整过程；调整程序
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# w~& adjustment range 调整幅度
*>'V1b4} administered exchange rate 受管制汇率
Yz"#^j}Kg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<~'"<HwtK administration expenses 行政费用
Wk4s reB administration fee 手续费；行政费
a PfO$b: administration in bankruptcy 破产管理
suiS&$-E administration order 遗产管理令
/dQl)tL administrator 管理人；遗产管理人
sF?TmBQ* administrator of the estate 遗产管理人
Jg\zdi:t admission of debt 债项承认书
j0S# >t admission of proof 接纳债权证明
1&evG-#<: advance 放贷款项；垫付款项；预支款项；预付款项
G m.T;fc: advance account 暂支帐目；预付款帐户
u jq =F advance compensation 预付补偿金
9gEwh< advance from shareholder 股东垫款
C>j@,G4 advance pending reimbursement 预支以待日后付还
]kRfB:4ED advanced economy 先进经济体系
_] sn0rX advancement 预付；预付财产
1AfnzGv A advances warrant 垫款令
lC("y'
:: advancing 贷出
a85$K$b> adverse balance 逆差
`nv~NLkl adverse exchange 逆汇
" H&W}N advertisement addressed to shareholders 在报章刊登的致股东通告
\lf;P?M^ advice for collection 托收通知书
# 9}D4i.`} advice of drawing 提款通知书；汇票通知书
m^f0V2M_ advice of payment 付款通知
(%e .:W${ Advisory Committee [Securities and Futures Commission]
2 %@4] 谘询委员会〔证券及期货事务监察委员会〕
Tx=-Bb~; Advisory Committee on Diversification 经济多元化谘询委员会
wb5baY9 affidavit 誓章；遗产申报誓章
tip+q d affidavit of no receipt 述明无收款的誓章
OSWYGnZg affiliate 联号；联营公司；附属公司
R_ ,U Mt affiliated company 附属公司；联号；联营公司
Ug t.&IA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K'Tm_"[u affordability 负担能力
," Wr" African Development Bank [AfDB] 非洲开发银行
I{9Qe R I after-acquired property 事后取得的财产
>WQMqQ^t@ after-hours dealing 市后交易
O-~ 7b(Z after-tax profit 税后盈利；税后利润；税后溢利
&<5zqsNJ\a agency agreement 代理协议
EZy)A$| agency expenses 代理机构的开支
QP^Cx= agency fee 代理费
l7259Ro~ Agency Law 《代理法》
zH4D 8@[7O agent 代理人；承销人
"9P>a=Y agent of company 公司代理人
\y)rt ) agent's fee 代理人费；经纪费
AOWmzu{z w aggregate 总计；总数；总体数字
|\<`Ib4j aggregate amount 总款额；总额
:W:K:lk aggregate assets and liabilities 总体资产与负债
lhz{1P]s aggregate at constant price 按固定价格计算的总体数字
qL&[K>2z aggregate demand 总需求
EC6DW= aggregate gross position 总持仓量
DV+xg3\(>1 aggregate limit 总限额
t ?ZI".> aggregate of salaries tax 合计薪俸税
+xSHL|:b aggregate performance 总体表现；总体业绩
Y E s & aggregate supply 总体供应
7>|J8*/Nd aggregate surplus 总盈余
,o{9 $H5{ aggregate total 整体总额
KL:j?.0 aggregate value 总值；合计价值
DiScFx |rE aggregated basis 合计基准
{M$1N5Eh aggregated net chargeable income 合计应课税入息实额
" 4K(jXq| aggregation 合并计算；合计；总和
goRL1L,5 aggregation of incomes of husband and wife 夫妇入息合并计算
f/NH:1)y aggregation of property 财产的总和
| `Ntv } agio 差价；贴水
|`f$tj 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!#!Gu*V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7 60Y$/Wz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
?m= N]!n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#*uL)2nR 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:q7Wy&ow Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dh*ZKI ^@( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UcDS9f_87 agreement for a settlement 授产协议
*_{j=sd agreement for assignment 转让协议
[vK ^Um agreement for sale 售卖协议；买卖协议
|zNX=mAV agreement for sale and purchase 买卖协议
_AYK435>N agreement for the payment of interest 支付利息协议
TJpD{p} agreement for the repayment of money 还款协议
Xy &A~F agreement of reinsurance 再保险协议
6BHXp#
#z Agricultural Bank of China 中国农业银行
Ovt.!8 air passenger departure tax 飞机乘客离境税
vNY{j7l/W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Xe'x[(l airport tax 机场税
bv9]\qC]T< alcohol duty 酒精税
}[};IqVaK alienation 让与；让渡；转让
^q vbqfh alimony 生活费；赡养费
N/'b$m5=
S All Ordinaries Index [AOI] 所有普通股指数
gQelD6 c all risks 全险；综合险
i2A81>68< All Sales Record for Stock Market 《股票市场成交报告》
u+e{Mim Allied Capital Resources Limited 新联财务有限公司
S8w _ii3zd all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v
~?qz5:K~ allocation letter 拨款信件
>,Ci?[pf allocation of fund 分配款项；预留款项
x{8xW0 allocation of profit 利润分配；溢利分配
' !cCMTj allocation warrant 拨款令
TnOggpQ6X allotment 分配；配股
ks qQM allotment notice 股份配售通知；配股通知
6V :U (g allotment of shares 股份分配
m
3 hrb- allowable 可获宽免；免税的
2 K6qY)/_ allowable business loss 可扣除的营业亏损
c|B('3h allowable expenses 可扣税的支出
)?n aN allowance 免税额；津贴；备抵；准备金
o>i4CCU+ allowance for debts 债项的免税额
B6As,)RjD: allowance for depreciation by wear and tear 耗损折旧免税额
4*#18<u5 allowance for funeral expenses 殡殓费的免税额
H8zK$! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V)-+Fd,= allowance for repairs and outgoings 修葺及支出方面的免税额
V-2(?auZd allowance to debtor 给债务人的津贴
|t&>5HM alteration of capital 资本更改
4qh?,^Dq alternate trustee 候补受托人
\0I _< amalgamation 合并
cJ
n= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
VUGmi]qd ambit of charges 征税范围；收费范围
) 0W{]2 amended valuation 经修订的估值
xJv m hN/c American Commodities Exchange 美国商品交易所
L>NL:68yN American Express Bank Limited 美国运通银行
9r<J"%*Q American Stock Exchange 美国证券交易所
"]x'PI 4J amortization 摊销
Y%aCMP9j~9 amount due from banks 存放银行同业的款项
PfD.:amN7 amount due from banks abroad 存放海外银行同业的款项
YQ)kRhFA amount due from holding companies 控股公司欠款
TG?brgW amount due from local banks 存放本港银行同业的款项
1 ~*7 f> amount due to banks 银行同业的存款
]BZA:dd.G amount due to banks abroad 海外银行同业的存款
*NaB#;+|k` amount due to holding companies 控股公司存款
&|ex`nwc 0 amount due to local banks 本港银行同业的存款
y0.'?6k amount due to outport banks 外埠银行同业的存款
z}9(x.I amount for note issue 发行纸币的款额
,vawzq[oSy amount of bond 担保契据的款额
0 [#
3;a amount of consideration 代价款额
Z'W =\rl amount of contribution 供款数额
"1* :JVG amount of indebtedness 负债款额
VG#EdIiI amount of principal of the loan 贷款本金额
vjCu4+w($Z amount of rates chargeable 应征差饷数额
zOIDU amount of share capital 股本额
^4hO amount of sums assured 承保款额
1~`fVg amount of variation 变动幅度
`pS9_ NYZ} amount of vote 拨款数额
E h vX)s amount payable 应付款额
%y[h5 *y* amount receivable 应收款额
DGF5CK.O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E \EsWb analysis 分析
glxsa8 ancillary risk 附属风险
TnA-;Ha annual account 周年帐目；周年帐目报表；年度决算；年结
J#(LlCs?@c annual accounting date 年结日期
FFpT ~. annual allowance 每年免税额；年积金；年度津贴；年津
}W8;= $jr annual balance 年度余额
fc3{sZE2M annual disposable income 每年可动用收入
[;yOBF annual estimates 周年预算
W:n ef<WH annual fee 年费
On.{!:"I/ annual general meeting 周年大会
rJT a annual growth rate 年增率；每年增长率
F 6|]4H.3Q annual long-term supplement 长期个案每年补助金
1D7 `YKI9h annual pensionable emolument 可供计算退休金的年薪
[Ek7b * annual report 年报
M `M5'f Annual Report on the Consumer Price Index 《消费物价指数年报》
ZzpUUH/r annual return 周年报表；周年申报表；每年报税表格
:#ik. D Annual Return Rules 《周年报表规则》
^|>PA:% annual review of consumer prices 每年消费物价回顾
,HV(l+k {| annual roll-forward basis 逐年延展方式
5` ~JPt annual salary 年薪
Yn Mvl annual statement 年度报表；年度决算表
RJ&RTo 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
XJ\ DVZ annuitant 年金受益人
ncdKj} annuity 年金
(OL4Ex' ] annuity contract 年金合约
NB#OCH1/9 annuity on human life 人寿年金
iB yf{ I>+ antecedent debt 先前的债项
.
iI ante-dated cheque 倒填日期支票
XFpjYwn anticipated expenditure 预期开支
{9pZ)tB anticipated net profit 预期纯利
`25yE/ anticipated revenue 预期收入
=R|HV;9 h anti-inflation measure 反通货膨胀措施
]|a g anti-inflationary stance 反通货膨胀立场
,PW' #U: apparent deficit 表面赤字
i)#d WFDTv apparent financial solvency 表面偿债能力
P>D)7 V9Hh apparent partner 表面合伙人
O+]ZyHnB application for personal assessment 个人入息课税申请书
AKfDXy application of fund 资金应用
*n
]GsOOn application to release as liquidator and to destruct the books of accounts and documents
aFm_;\ 申请免除清盘人职务及毁灭帐簿与文件
:\c ^*K(9 appointed actuary 委任精算师
m? }6)\ob appointed auditor 委任核数师；委任审计师
p27~>xQ appointed trustee 委任的受托人
P |E| $)m appointer 委任人
8q!]y 6 apportioned pro rata 按比例分摊
1(R}tRR7 R apportionment 分配；分摊
ZvX*t)VjTz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E CuH%b^, apportionment formula 分摊方程式
%) 1 ?TU apportionment of estate duty 遗产税的分摊
G j?t_Zln appraisal 估价；评估
exUFS5d appreciable growth 可观增长
|aS.a&vwR appreciable impact 显着影响
b. '-?Nn appreciable increase 可观增长
P3=G1=47U appreciation 增值；升值
RSRS wkC appreciation against other currencies 相对其他货币升值
\?-<4B c@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!>o7a}? appreciation tax 增值税
T3<4B!UB& appropriation 拨款；拨用；拨付
G>}255 qY appropriation account 拨款帐目
gZXi]m& Appropriation Bill 拨款法案
AV]2 euyn appropriation-in-aid system 补助拨款办法
my1@41
H approved assets 核准资产
l|[N42+ approved basket stock 认可一篮子证券
*:7rdzn approved budget 核准预算
v!-pSa)3 approved charitable donation 认可慈善捐款
pah'>dAL approved charitable institution 认可慈善机构
{ }n^cq approved currency 核准货币；认可货币
iWkWR"ys y approved estimates 核准预算
h,N?Ab'S approved estimates of expenditure 核准开支预算
a dcE'fA<_ approved overseas insurer 核准海外保险人
[|$h*YK approved overseas trust company 核准海外信托公司
]s'as9s9 approved pooled investment fund 核准汇集投资基金
Q3~H{)[Kq approved provident fund scheme 认可公积金计划
a58H9w"u) approved provision 核准拨款
qInR1 r< approved redeemable share 核准可赎回股份
9W5lSX#^; approved regional stock 认可地区性证券
CK@@HSm}l approved retirement scheme 认可退休金计划
$%d*@ 'c approved subordinated loan 核准附属贷款
V f&zL
Sgr arbitrage 套戥；套汇；套利
BDDlQci38 arbitrageur 套戥者；套汇者
vA{ - {Q arbitrary amount 临时款项
(%6P0* arrangement 措施；安排；协定
Nai2W<, arrears 欠款
9.-S( ZO arrears of pay 欠付薪酬
C{rcs' arrears of revenue 逾期未收税款；逾期未收的帐项
~ .g@hS8 > articles of association 组织章程；组织细则；组织章程细则
2F.;;Ab Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M7~2iU<# ascertainment of profit 确定利润
9 cF[seE"0 "Asia Clear" “亚洲结算系统”
]%H`_8<gc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q54]1T Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
tDcT%D {: Asian Development Fund [ADF] 亚洲发展基金
"(O>=F& Asian dollar bond 亚洲美元债券
#trK^ ( Asian dollar market 亚洲美元市场
=UQ3HQD Asian dollar rate 亚洲美元利率
Btn?N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vvMT}-! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!Ai@$tl[S asked price 沽盘；喊价；索价；卖方报价
gr2U6 gi assessable income 应评税入息
wwZ ,;\ assessable loss 应评税亏损
$s:aW^k assessable profit 应评税利润
\M^bD4';> assessable value 应评税值
4+8@`f>s assessed profit 估定利润
g3y ~bf assessed value 经评估价值
@":
^)87 assessment 评税；评定；估价；评税单
tyFzSrfc assessment number 评税编号；估价编号
%tGO?JMkd assessment of additional tax 补加税评税
!F$6-0% assessment of performance 业绩评估；实绩评价
Ti5-6%~& Assessor 评税主任
r,p%U!S<hV asset price bubbles 资产价格泡沫
-Q*gW2KmV asset-backed securities 具资产保证的证券
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yG?b assets accretion 资产增值
<]2w n assets and liabilities 资产与负债
q0vQ a assets betterment statement 资产递增表；资产改进表
4D4j7 assets lending 实物放款；有抵押贷款
Y:[ u1~a assets of the company passing on the death 死者去世时转移的公司资产
u*`GiZAO assets pledged as security for liabilities 用作负债抵押的资产
8l rpve assets portfolio 资产投资组合
#X1ND assets price 资产价格
<bWG!ZG assets quality 资产质素
TvbE2Q;/UL assets realization 资产变现
/J;Kn]5e assets refinancing arrangement 资产再集资安排
Z FL~;_r assets securitization 资产证券化
wIt}dc assets situated outside Hong Kong 在香港以外地方的资产
q_58 ;Bv assets stripping 削减资产；拆卖资产
U Cj ld assets value 资产值
n: !_ assignee 承让人
I efn$ assignment 转让；转让书；转让契
e\L8oOk#r assignment of interest 权益转让
5rik7a)Z] assignment of letters patent and trade mark 专利证书及商标转让
?e 4/p assignment of property 物业转让；物业转让书
5\ nAeP assignment right 转让权
F )eelPZ+, assignor 转让人
4V`G,W4^J associate 有联系的人；有关连人士；相联者；合伙人；联系人
c^W)07-X5y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a:w#s}bL associate member 附属会员
&^jXEz; associated body corporate 相联法人团体
` Sz}`+E associated company 相联公司；联属公司
G 3ptx!
D associated corporation 相联法团
9%9#_?R W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bk[!8- b/a 公认会计师公会〔英国〕
NzvXN1_% Association of Futures Exchange Brokers 香港期货经纪协会
+I28|*K" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\9T7A& association of underwriters 承保人组织
K$=zi}J W assumption of control 接管
6'f; -2 assurance 担保；保险；转易；转易书
ckCE1e>s assurance of interest 权益的转易
mC#>33{ at 19XX price 按一九ＸＸ年价格计算
0g8NHkM:2a at a discount 按赔价计算；按贴水价格计算；打折扣
y:uE3Apm at a premium 按溢价计算；按升水价格计算
M_DwUS 1? at call 通知付款；按通知
+N U G at constant market price 按固定市价计算
X &H"51 at constant price 按固定价格计算
5{,<j\#L at cost 按成本计算
W "{N Bi at current market price 按当时市价计算；按现时市价计算
~D>p0+-c at current price 按当时价格计算；按现时价格计算
!4+<<(B=E at factor cost 按要素成本计算；按生产要素成本计算
RViAwTvY at money-of-the-day price 按付款当日价格计算
pQB."[n at or better 按指定或较佳价位〔买卖指令〕
h<QY5=S F at par 按面值计算；平价
V 0mn4sfs at sight 见票即付
]`WJOx4 at the close 按收市盘
Mi_$">1-W at the opening 按开市盘
)^hbsMhO attestation 见证；见证条款
pA4xb r 2 at-the-money option 平价期权
%W S+(0*1 attorney 受权人；受托代表人
@H8EWTZ attornment 新拥有人承认书
-KbYOb attributable profit 可归属利润
!& E-}}< attributable share value 可归属股份价值
vl )l' Auckland Stock Exchange 奥克兰证券交易所
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6 auction 拍卖
aN3;`~{9 auctioneer 拍卖商
e\/w' audit 审计；核数
J 'r^/ Audit Commission 审计署
+=)+'q]S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jebx40TA3 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〕
qH_Dc=~la audit review 帐目审查
"m>81-0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Vxt+]5X audited account 审计帐目；经审计的帐目
BZ^}J!Q'* audited annual account 经审计的周年帐目
oXgcc*j audited balance sheet 经审计的资产负债表
veECfR; auditor 核数师；核数主任；审计师
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J3 auditor's certificate 核数师证明书；审计师证明书
N'=gep0V@ auditor's report 核数师报告；审计师报告
'|=;^Z7.K Aussie bond 澳元债券
z m;C\s rF austerity budget 紧缩预算
GC'O[q+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TA~{1_l Australia All Ordinaries Index 澳洲所有普通股票指数
`Q,H|hp;k; Australian Dollar [AUD] 澳元
a8Wwq?@ Australian Options Market 澳大利亚期权市场
xgtR6E^k Australian Securities Commission 澳洲证券事务监察委员会
}Y 4qS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8q7b_Pq1U Australian Stock Exchange 澳大利亚证券交易所
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8A Austrian Schilling [ATS] 奥地利先令
c:.eGH_f authentication 认证；鉴证
&%Tj/ Qx authority to purchase 委托购买证；委购书
,R|BG authorization 认可；核准；授权；授权书
93hxSRw authorization by direction 指示授权
oP.7/*p authorization by instruction 指令授权
ddR >7d}N authorization by warrant 令状授权
Z 3!`J& authorization of unit trust 单位信托的认可
Ek}A]zC authorized agent 指定代理人
9N3 e N authorized capital 法定资本
tq?!-x +> authorized clerk 出市员
kG*~ |ma authorized dealer 认可交易商
NGW xN8P6 authorized financial institution 认可财务机构
/ XIhj authorized fund 认可基金
+ck}l2&# authorized fund house 获授权的基金公司；认可基金公司
.N(p=9 authorized institution 认可机构
4KrL{ Z+} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yV ( \R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?bu>r=oIO] authorized insurer 获授权保险人；获认可承保人
nQS|Lt_+ authorized investment 特准投资项目
L/^I*p , authorized person 获授权人
Hp nWo DM authorized representative 获授权代表
8~gLqh8^V authorized share capital 法定股本
"zy7C*)>r automated quotation system 自动报价系统
I<tm"?q0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8\gjST* 自动交易系统〔香港期货交易所有限公司〕
v.5+7,4 automatic adjustment mechanism 自动调整机制
)dSi/ automatic adjustment system 自动调整系统
4X|zmr:A Automatic Clearing House 自动票据交换所
.%QXzIa3F automatic exchange rates accumulation system 自动化汇率累集系统
CJI~_3+K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;A!BVq automatic teller machine [ATM] 自动柜员机
7 x a> autopay 自动转帐
Q NVa?'0"Y available assets 可用资产
F4{IEZ available fiscal reserve 现存财政储备
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2Dngw available profit 可用利润
\uMLY<]P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X[TR3[1} average 平均；平均数；海损
gPc =2 average basic salary 平均基本薪金
t&DEb_"De average consumer expenditure 平均消费开支；一般消费开支
Ti&z1 _u average cost 平均成本
8HdAFRw average cost of land production 增辟土地平均成本
-|\ZrE_h average daily turnover 平均每日成交额
^sg,\zD 'X average daily wage rate 平均每日工资率
sn>~O4" average expenditure pattern 平均开支模式
Ecx<OTo average growth rate 平均增长率
WM P,\=6k0 average net fixed assets 固定资产平均净值
,6W>ca n average of relatives 相对价格平均数
S 6,.FYH average price 平均价格
B?o7e<l[ average propensity to consume 平均消费倾向；一般消费倾向
Xb, 3Dvf average propensity to save 平均储蓄倾向；一般储蓄倾向
BFW&2 average rate 平均率
+d-NL?c average revenue 平均收入；平均收益
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g qT! average stock 平均库存；平均存货
76` .Y average yearly rent 平均年租
,,|^%Ct'] avoidance of double taxation 避免双重课税
ei5~& avoidance of tax 避税
