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k)y<iHR_o A share Ａ股；甲类股份
U2~|AkL abatement of tax 减税；减扣免税额
w vI
v+Q9 ABN AMRO Bank N.V. 荷兰银行
1!E}A!; above-the-line expenditure 线上项目支出；经常预算支出
]= /?Ooh above-the-line receipt 线上项目收入；经常预算收入
Tn(uH17 ABSA Asia Limited 南非联合亚洲有限公司
/+. m.TF absolute change 绝对数值变更
Sco'] ^ #( absolute expenditure 实际开支
/oGaA@#+ absolute guideline figure 绝对准则数字
*KU:D Y{ absolute interest 绝对权益
}*aj & absolute order of discharge 绝对破产解除令
v ;}M Hl absolute profit margin 绝对利润幅度
CP$ ,fj absolute value 实值；绝对值
!|9k&o absolutely vested interest 绝对既得权益
5Fq+^ absorbed cost 已吸收成本；已分摊成本
D`.\c#;cN absorption 吸收；分摊；合并
#G?",,&dM absorption rate 吸收率；摊配率；分摊率
CWB<I ACB Finance Limited 亚洲商业财务有限公司
|RqCI9N6 acceptable form of reciprocity 合理的互惠条件
U^DR'X= acceptable rate 适当利率；适当汇率
4X}TG acceptance agreement 承兑协议
,W/Y@Sc C acceptance for honour 参加承兑
z U *Mk acceptor 承兑人；接受人；受票人
Q7UQwAN' acceptor for honour 参加承兑人
3hzz*9/n accident insurance 意外保险
#!_ViG )2^ Accident Insurance Association of Hong Kong 香港意外保险公会
ou]jm=4[ accident insurance scheme 意外保险计划
uaCI2I accident year basis 意外年度基准
c]qh)F$s8 accommodation 通融；贷款
ORXH<;^0y accommodation bill 通融票据；空头票据
]XL=S|tIq accommodation party 汇票代发人
C{G%"q account balance 帐户余额；帐户结余
yL l:G ; account book 帐簿
8|+@A1)&4 account collected in advance 预收款项
LA(/UA3Izd account current book 往来帐簿
j<9^BNl account of after-acquired property 事后取得的财产报告
* <?KOM account of defaulter 拖欠帐目
/;u=#qu(E- account payable 应付帐款
gd]_OY7L account payee only [A/C payee only] 只可转帐；存入收款人帐户
N
f} ZG account receivable 应收帐款
[<Mls@? account receivable report 应收帐款报表
UF}Ji#fqn account statement 结单；帐单；会计财务报表
ygK,t*T20 account title 帐户名称；会计科目
V y c accountant's report 会计师报告
q S
ggZ0* Accountant's Report Rules 会计师报告规则
%;Z_`W accounting and auditing procedure 会计与审计程序；会计与核数程序
A,7* 5 2U Accounting Arrangements 《会计安排》
.hoVy *I accounting basis 会计基础
0j}@lOt( accounting by Official Receiver 破产管理署署长呈交的帐目
(#qQ;ch Accounting Circular 《会计通告》
BgB 0 accounting class 会计类别
[ g=4'4EZc accounting date 记帐日期；会计结算日期
8M BY3F accounting for money 款项核算
%/_E8GE
Accounting Officer 会计主任
+vV?[e accounting period 会计报告期；会计期
, 0?_?
GO accounting policy 会计政策；会计方针
^$rqyWZYp accounting practice 会计惯例
_U,Hi?b"$} accounting principle 会计准则
t+,2 p|B accounting record 会计记录
0a,B&o1 accounting report 会计报告
+]~}kvk: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hxw6^EA Accounting Society of China 中国会计学会
%xp 69 accounting statement 会计报表
U0N6\+ accounting system 会计制度；会计系统
;:Tb_4Hr accounting transaction 会计事项；帐务交易
8\PI1U accounting treatment 会计处理
\ vpX6 !T accounting year 会计年度
f>Tn#OW accretion 增值；添加
muhu`
k`C accrual 应计项目；应累算数目
-f?,%6(1 accrual basis 应计制；权责发生制
BXytAz3 accrual basis accounting 应计制会计；权责发生制会计
/NuO>kQa accrue 应累算；应计
k?
,/om1 accrued benefit 应累算利益
6.|[;>Km accrued charges 应计费用
R#rfnP >
accrued cumulative preference share dividend 应累算的累积优先股股息
sn'E}.uhXH accrued expenses 应累算费用
}"/>, accrued interest payable 应付利息；应计未付利息
"wxyY^" accrued interest receivable 应收利息；应计未收利息
H5CL0#I accrued right 累算权益
LF+E5{=:R accruing profit 应累算的利润
a?X@ D<.; accumulated fiscal reserve 累积财政储备
xF
3Z> accumulated profit 累积利润；滚存溢利
$j4/ohwTDY accumulated reserve 累积储备
H}8kku>7 accumulation of surplus income 累积收益盈余
]7q|) S\ acquired assets 既得资产
EK\xc'6M acquisition 收购；购置；取得
`@So6%3Y| acquisition cost 购置成本
ws$kwSHq acquisition expenses 购置费用
z .tN<P 7 acquisition of 100% interest 收购全部股权
ke2M&TV acquisition of control 取得控制权
UunZ/A$]m acquisition of fixed assets 购置固定资产
B f.- 5 acquisition of shell “买壳”
X"jtPYCpV{ acquisition price 收购价
{ GGP8 act of God 天灾
A yOy&]g acting partner 执事合伙人
_Y)Wi[ active market 买卖活跃的市场；交投畅旺的市场；旺市
hANe$10=H active partner 积极参与的合伙人
vVjk9_Ul active trading 交投活跃
:8]y*j actual circulation 实际流通
I(z16wQ actual cost 实际成本
*- E '$ actual expenditure 实际开支；实际支出
=yPV9#(I/ actual income 实际入息；实际收入；实际收益
I`x[1%y2 F actual market 现货市场
s+h}O}RV actual price 现货价；实际价格
Sh:_YD^( actual profit 实际利润
| 1a}p actual quotation 实盘；实际价位；实际报价
^bL FY9hSC actual year basis 按实际年度计算
AH:0h X6+ actuals 实货
x( (Rm_' actuarial investigation 精算调查
.
\8"f]~ actuarial principle 精算原则
eEY z A actuarial report 精算师报告
Fnd_\`9{ Actuarial Society of Hong Kong 香港精算学会
4MCj*ok< actuarial valuation 精算师估值
z ]&?}o actuary 精算师
g#G ]}8C ad referendum agreement 暂定协议；有待覆核的协定
_auFt"n ad valorem duty 从价税；按值征税
~*e@^Nv)v ad valorem duty system 从价税制
X]=8Oa ad valorem fee 从价费
3MDs?qx>s ad valorem tariff 从价关税
HI[Pf%${ additional allowance 额外免税额
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Y[e^ additional amount for unexpired risk 未过期风险的额外款额
a/[)A _- additional assessable profit 补加应评税利润
l; B additional assessment 补加评税
'k[vcnSz\/ additional commitment 额外承担
v]}\Ns/ additional commitment vote 额外承担拨款
YhP+ {Y8t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_
Ewkb additional dependent parent allowance 供养父母额外免税额
s|k &@jH) additional provision 额外拨款
TK0W=&6#A additional stamp duty 附加印花税
OMBH[_ additional tax 补加税罚款；补加税款
\Qf2:[-V0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W< $!H
V$ adjudged bankrupt 被裁定破产
bYr*rEcA adjudicated bankrupt 裁定破产人
F'T.-lEO_d adjudication fee 裁定费；评定印花税额手续费；评估契据费
X3?RwN:P adjudication of bankruptcy 裁定破产；宣告破产
Zb:Z,O(vn adjudication of insolvency 裁定无力偿还债务
D[Q/:_2l adjusted actual 经调整的实数；调整后的实数
COHook(: adjusted current assets 经调整的流动资产；调整后的流动资产
/-+ hMYe adjusted figure 经调整的数字；调整后的数额
/. >%IcK
adjusted liabilities 经调整的负债；调整后的负债
Z,V<&9a; adjusted loss 经调整的亏损；调整后的亏损
K87yQOjPv 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
1jpf t3 *x adjusted profit 经调整的利润；调整后的利润
RNt9Qdr4y adjusted surplus 经调整的盈余额；调整后的盈余额
?. Ip (g adjusted value 经调整的价值；调整后的价值
%l!- rXp adjustment 调整；修订；理算〔保险〕
ZVrZkd ` adjustment centre 调剂中心
fm!\**Q1 adjustment lag 调整过程的时间差距；调整时差
|OuIQhoE adjustment mechanism 调整机制
_ER. AKY adjustment of loss 亏损调整
`^|l+TJG adjustment process 调整过程；调整程序
JoD@ e[( adjustment range 调整幅度
e`C o =' administered exchange rate 受管制汇率
Of}C. N 8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RrdLh z2N administration expenses 行政费用
7R5 +Q\W administration fee 手续费；行政费
1\g r
;b administration in bankruptcy 破产管理
`O`MW} c administration order 遗产管理令
*U`R<mV\ administrator 管理人；遗产管理人
AS'+p %( administrator of the estate 遗产管理人
2rb@Md]dx admission of debt 债项承认书
=q*c}8R_0 admission of proof 接纳债权证明
yet ~ advance 放贷款项；垫付款项；预支款项；预付款项
by\Sq} advance account 暂支帐目；预付款帐户
lb C,*U^ advance compensation 预付补偿金
&=XK:+ advance from shareholder 股东垫款
?-tNRIPW@p advance pending reimbursement 预支以待日后付还
} y vH)q advanced economy 先进经济体系
Mq_P'/ advancement 预付；预付财产
? 51i0~O= advances warrant 垫款令
" ]OROJGa advancing 贷出
,sT5TS
q adverse balance 逆差
I1I -,~hO adverse exchange 逆汇
<kWkc|z BY advertisement addressed to shareholders 在报章刊登的致股东通告
"=V!-+*@G@ advice for collection 托收通知书
U2v;GIo$yU advice of drawing 提款通知书；汇票通知书
<(H<*Xf9 advice of payment 付款通知
0%)T]SDS Advisory Committee [Securities and Futures Commission]
k= &n>P 谘询委员会〔证券及期货事务监察委员会〕
}7_$[r'_oI Advisory Committee on Diversification 经济多元化谘询委员会
hD4>mpk affidavit 誓章；遗产申报誓章
0
ZSn r+ affidavit of no receipt 述明无收款的誓章
rinTB|5 affiliate 联号；联营公司；附属公司
U *,\UF affiliated company 附属公司；联号；联营公司
d]MpE 9@'v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OL_jU2,fv affordability 负担能力
X, {[R | African Development Bank [AfDB] 非洲开发银行
Av4(=}M}@ after-acquired property 事后取得的财产
) $0>L5d: after-hours dealing 市后交易
RE4WD9n after-tax profit 税后盈利；税后利润；税后溢利
NK'@.= $ agency agreement 代理协议
X z9[0;Q agency expenses 代理机构的开支
/_YTOSZjm agency fee 代理费
y|zIu I-p Agency Law 《代理法》
H!>>|6OPF agent 代理人；承销人
v["_t/_ agent of company 公司代理人
! ~V^GlY agent's fee 代理人费；经纪费
\
FJ ae aggregate 总计；总数；总体数字
c _!!DEe7 aggregate amount 总款额；总额
;--D?Gs]Qr aggregate assets and liabilities 总体资产与负债
*||Q_tlz aggregate at constant price 按固定价格计算的总体数字
TKgN31 ` aggregate demand 总需求
qw>v u7/z aggregate gross position 总持仓量
"h|kf%
W aggregate limit 总限额
IW-|"5?9' aggregate of salaries tax 合计薪俸税
A;dD'Kgl aggregate performance 总体表现；总体业绩
ZX#60o8 aggregate supply 总体供应
9hh~u
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n{&;@mgI aggregate total 整体总额
w'E?L`c aggregate value 总值；合计价值
b=U3&CV9 aggregated basis 合计基准
p#_ 5 w aggregated net chargeable income 合计应课税入息实额
GLX{EG9Z aggregation 合并计算；合计；总和
E VC] B} aggregation of incomes of husband and wife 夫妇入息合并计算
ayQ eT aggregation of property 财产的总和
drk BW}_ agio 差价；贴水
CGkx_E] 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》
B^/k `h6J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o\; hF3 《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》
U<E]c 4* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uPjp5;V 《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》
`uZMln @ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f1;@a>X
《香港政府和大韩民国政府关于相互促进和保护投资协定》
FCWk8 / agreement for a settlement 授产协议
pjs4FZ`Pd; agreement for assignment 转让协议
?%Ww3cU+J agreement for sale 售卖协议；买卖协议
e8#83|h agreement for sale and purchase 买卖协议
<XtE|LG agreement for the payment of interest 支付利息协议
)[|_q, agreement for the repayment of money 还款协议
cG%X}ZV5 agreement of reinsurance 再保险协议
rs( e Agricultural Bank of China 中国农业银行
f re 5{=@ air passenger departure tax 飞机乘客离境税
: @eHV=|+> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
) xK W airport tax 机场税
+r 9neS.l alcohol duty 酒精税
"z;R"sv\ alienation 让与；让渡；转让
f=u +G alimony 生活费；赡养费
w=a$]` All Ordinaries Index [AOI] 所有普通股指数
I)s_f5' all risks 全险；综合险
)Y9\>Xj7 All Sales Record for Stock Market 《股票市场成交报告》
</1]eDnU Allied Capital Resources Limited 新联财务有限公司
d> F. C> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ST0TWE' allocation letter 拨款信件
Pai8r%Zfu allocation of fund 分配款项；预留款项
y n_. allocation of profit 利润分配；溢利分配
j>uu3ADd2 allocation warrant 拨款令
O:GAS [O` allotment 分配；配股
os &FrtDg allotment notice 股份配售通知；配股通知
/oLY\>pD allotment of shares 股份分配
[HUK
9hG allowable 可获宽免；免税的
_[-W*,xJ) allowable business loss 可扣除的营业亏损
xR|^{y9n allowable expenses 可扣税的支出
O&yAFiCd allowance 免税额；津贴；备抵；准备金
k7;i^$@c allowance for debts 债项的免税额
bN03}&I allowance for depreciation by wear and tear 耗损折旧免税额
D.|r
[c allowance for funeral expenses 殡殓费的免税额
A*A/30o|R allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3vjOfr` allowance for repairs and outgoings 修葺及支出方面的免税额
xU Cq%r_ allowance to debtor 给债务人的津贴
DdU w~n, alteration of capital 资本更改
:Fu 7T1 alternate trustee 候补受托人
{$i>\) amalgamation 合并
[t$ r)vX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9I;~P & ambit of charges 征税范围；收费范围
E^br-{|{ amended valuation 经修订的估值
';My"/
Z- American Commodities Exchange 美国商品交易所
L F } d American Express Bank Limited 美国运通银行
TA2ETvz^ American Stock Exchange 美国证券交易所
ZS;V?]\( amortization 摊销
q-ko)] amount due from banks 存放银行同业的款项
odC"#Rb amount due from banks abroad 存放海外银行同业的款项
Xo] 2iQy amount due from holding companies 控股公司欠款
<l Wj-+m amount due from local banks 存放本港银行同业的款项
} .Z ` amount due to banks 银行同业的存款
/BD'{tZ]Sl amount due to banks abroad 海外银行同业的存款
YD;d* E%t amount due to holding companies 控股公司存款
0@{0#W3R amount due to local banks 本港银行同业的存款
@rDBK] V amount due to outport banks 外埠银行同业的存款
*|<~IQg amount for note issue 发行纸币的款额
wfpl]d! amount of bond 担保契据的款额
LHXR7Fjc amount of consideration 代价款额
&5 ${k' amount of contribution 供款数额
H(P]Z~et amount of indebtedness 负债款额
Yf~Kzv1]* amount of principal of the loan 贷款本金额
`]] <.>R amount of rates chargeable 应征差饷数额
4Orq;8!BW amount of share capital 股本额
0I<L<^s3^U amount of sums assured 承保款额
R=<::2_Y96 amount of variation 变动幅度
s2wDJ| amount of vote 拨款数额
<hiv8/)? amount payable 应付款额
ViMl{ 3 amount receivable 应收款额
aq8./^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FI.F6d)E$ analysis 分析
U s!ZQ#pP ancillary risk 附属风险
G
& NK annual account 周年帐目；周年帐目报表；年度决算；年结
\w>Rmf'| annual accounting date 年结日期
D7JrGaF{ annual allowance 每年免税额；年积金；年度津贴；年津
N6 \rjYx+7 annual balance 年度余额
L8!yP.3 annual disposable income 每年可动用收入
a0gg<M l annual estimates 周年预算
W=w]`' annual fee 年费
g,!.`[e'ex annual general meeting 周年大会
EU% v
|] annual growth rate 年增率；每年增长率
[ }Tb2| annual long-term supplement 长期个案每年补助金
b1jDbiH& annual pensionable emolument 可供计算退休金的年薪
k ,+,,W annual report 年报
s x ph #E% Annual Report on the Consumer Price Index 《消费物价指数年报》
,Xfu?Yan annual return 周年报表；周年申报表；每年报税表格
=~Qg(=U0U Annual Return Rules 《周年报表规则》
k p* ! annual review of consumer prices 每年消费物价回顾
JGTsVa2 annual roll-forward basis 逐年延展方式
CfP-oFHoQ annual salary 年薪
3S]Q IZ1 annual statement 年度报表；年度决算表
=_z o 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
p9u*l annuitant 年金受益人
A%HIfSzQBS annuity 年金
$p4e8j[EJ annuity contract 年金合约
k'H[aYMA annuity on human life 人寿年金
6kLy! QS antecedent debt 先前的债项
l9="ccM ante-dated cheque 倒填日期支票
*AQ3RA 8 anticipated expenditure 预期开支
: [328X2 anticipated net profit 预期纯利
".$k OH_ : anticipated revenue 预期收入
;-@: }/ anti-inflation measure 反通货膨胀措施
fpf,gb8[$n anti-inflationary stance 反通货膨胀立场
:Dw_$ apparent deficit 表面赤字
+y8Y@e}> apparent financial solvency 表面偿债能力
WysWg7,r apparent partner 表面合伙人
fRLA;1va application for personal assessment 个人入息课税申请书
=xRD
%Z application of fund 资金应用
xH{-UQ3R application to release as liquidator and to destruct the books of accounts and documents
a^@.C5 申请免除清盘人职务及毁灭帐簿与文件
AG9DJ{T appointed actuary 委任精算师
)UF'y{K} appointed auditor 委任核数师；委任审计师
u/6if9B appointed trustee 委任的受托人
9N)I\lcY appointer 委任人
![\ P /1p apportioned pro rata 按比例分摊
IF|;;*Z8 apportionment 分配；分摊
0#eb] c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
B= ~y(Mb apportionment formula 分摊方程式
$w {d4" ) apportionment of estate duty 遗产税的分摊
.R"VLE| appraisal 估价；评估
T)7U+~nQ" appreciable growth 可观增长
> !s<JKhI appreciable impact 显着影响
D6Aa5& rO+ appreciable increase 可观增长
ksOsJ~3) appreciation 增值；升值
N<a %l J appreciation against other currencies 相对其他货币升值
[BJzZ>cY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y$]<m+1 appreciation tax 增值税
/7Pqy2sgE appropriation 拨款；拨用；拨付
xatq appropriation account 拨款帐目
DC*MB:c#U Appropriation Bill 拨款法案
@0 P4pt;( appropriation-in-aid system 补助拨款办法
9t)Hi qj approved assets 核准资产
*8?2+ )5" approved basket stock 认可一篮子证券
L@s6u +uu approved budget 核准预算
w)zJ $l approved charitable donation 认可慈善捐款
em3+V approved charitable institution 认可慈善机构
!37I2*+4 approved currency 核准货币；认可货币
oo &|(+"O_ approved estimates 核准预算
d f@N V Ld approved estimates of expenditure 核准开支预算
eT3!"+p-F approved overseas insurer 核准海外保险人
[>54?4{|. approved overseas trust company 核准海外信托公司
3 mAiz q3 approved pooled investment fund 核准汇集投资基金
0>td[f approved provident fund scheme 认可公积金计划
XWS]4MB+vm approved provision 核准拨款
| TM n approved redeemable share 核准可赎回股份
R@jMFh; approved regional stock 认可地区性证券
L{&2 P approved retirement scheme 认可退休金计划
Q~Mkf& s approved subordinated loan 核准附属贷款
[O&}Qk arbitrage 套戥；套汇；套利
2p](`Y` arbitrageur 套戥者；套汇者
S%}G 8Ty arbitrary amount 临时款项
v"ORn5 arrangement 措施；安排；协定
T5zS 3O arrears 欠款
K=JDl-#! arrears of pay 欠付薪酬
%E&oe $[B arrears of revenue 逾期未收税款；逾期未收的帐项
)G^k$ j articles of association 组织章程；组织细则；组织章程细则
,m?V3xvq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r[}nr H&8 ascertainment of profit 确定利润
/96lvn]8lO "Asia Clear" “亚洲结算系统”
T[1iZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dX)a D
$m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[.xY> \e Asian Development Fund [ADF] 亚洲发展基金
jGz~}&B Asian dollar bond 亚洲美元债券
3\j`g Asian dollar market 亚洲美元市场
4>V@+#Ec5 Asian dollar rate 亚洲美元利率
q#mL-3OQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m=@xZw< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3 c6e$/ asked price 沽盘；喊价；索价；卖方报价
b_F1?:# assessable income 应评税入息
J+IItO4% assessable loss 应评税亏损
&-Ch>:[
assessable profit 应评税利润
xJ{ r9~ assessable value 应评税值
( `bb1gz assessed profit 估定利润
b5=|1SjR assessed value 经评估价值
yXDjM2oR/2 assessment 评税；评定；估价；评税单
iQ:eR]7X assessment number 评税编号；估价编号
q C cLd7`$ assessment of additional tax 补加税评税
81y<Uz 6 assessment of performance 业绩评估；实绩评价
zX*5yNd Assessor 评税主任
K
|=o - asset price bubbles 资产价格泡沫
A NBuX6q asset-backed securities 具资产保证的证券
J? J4<l9 assets accretion 资产增值
_|12BVq assets and liabilities 资产与负债
Ds" %= assets betterment statement 资产递增表；资产改进表
_xh)]R assets lending 实物放款；有抵押贷款
)r{Wj*u assets of the company passing on the death 死者去世时转移的公司资产
.lb]Xa*n assets pledged as security for liabilities 用作负债抵押的资产
'9WTz(0? assets portfolio 资产投资组合
SJP3mq/^K assets price 资产价格
O-V] I0 assets quality 资产质素
D8,8j; assets realization 资产变现
KO8{eT9d assets refinancing arrangement 资产再集资安排
co8R-AB assets securitization 资产证券化
P! f0&W assets situated outside Hong Kong 在香港以外地方的资产
:$K=LV#Iru assets stripping 削减资产；拆卖资产
AA^K /y assets value 资产值
9;6)b 0=$ assignee 承让人
0M;El2
P$ assignment 转让；转让书；转让契
_J,rql@nG< assignment of interest 权益转让
5`fUR/|[ assignment of letters patent and trade mark 专利证书及商标转让
zo@vuB. assignment of property 物业转让；物业转让书
vv,<#4d assignment right 转让权
QAxy ?m,' assignor 转让人
%XukiA+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
}(u:K}8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BZ.l[LMp associate member 附属会员
${z #{c1 associated body corporate 相联法人团体
"Y:>^F; associated company 相联公司；联属公司
\j k* Nm8; associated corporation 相联法团
Ln&~t(7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>e/>@ J* 公认会计师公会〔英国〕
f:\)!
&W Association of Futures Exchange Brokers 香港期货经纪协会
w=_^n]`R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
AP>n-Z| association of underwriters 承保人组织
i9Bh<j>:J assumption of control 接管
x f{`uHa8 assurance 担保；保险；转易；转易书
L b Jf5xdi assurance of interest 权益的转易
Cx~;oWZ at 19XX price 按一九ＸＸ年价格计算
=gSc{ i| at a discount 按赔价计算；按贴水价格计算；打折扣
x[TLlV:{ at a premium 按溢价计算；按升水价格计算
}X8P5c!\ at call 通知付款；按通知
hfIP
at constant market price 按固定市价计算
`~d 7l@6F at constant price 按固定价格计算
O&/n BHu\ at cost 按成本计算
~ :{ mKc at current market price 按当时市价计算；按现时市价计算
1qAE)8ie at current price 按当时价格计算；按现时价格计算
[[T6X9 at factor cost 按要素成本计算；按生产要素成本计算
rlh:| #GTJ at money-of-the-day price 按付款当日价格计算
-! 7Z at or better 按指定或较佳价位〔买卖指令〕
8*b{8%<K at par 按面值计算；平价
2dHO!A$RF at sight 见票即付
0sw;h.VY at the close 按收市盘
o<lmU8xB= at the opening 按开市盘
aKW-(5<JW attestation 见证；见证条款
pe,y'w{ at-the-money option 平价期权
q90RTX'CY attorney 受权人；受托代表人
w3
vZ}1| attornment 新拥有人承认书
#E
Bd g attributable profit 可归属利润
1(T2:N(M-A attributable share value 可归属股份价值
4 0
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tmC Auckland Stock Exchange 奥克兰证券交易所
RgH 6l2 auction 拍卖
Q'^'G>MBJ auctioneer 拍卖商
`Mg3P_}= audit 审计；核数
KAE %Wwjr Audit Commission 审计署
_\IA[-C+O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X4\T=Q?uLx 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
a"Iu!$&N audit review 帐目审查
T[e+iv<8j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&X~8S/nPAw audited account 审计帐目；经审计的帐目
#"r_ 3 audited annual account 经审计的周年帐目
f-i5tnh audited balance sheet 经审计的资产负债表
bYQ@! auditor 核数师；核数主任；审计师
w#a`k9 y auditor's certificate 核数师证明书；审计师证明书
*B@#A4f" auditor's report 核数师报告；审计师报告
1jKj' 7/K Aussie bond 澳元债券
5ad@}7& austerity budget 紧缩预算
l{3zlXk3z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=ePwGm1:c Australia All Ordinaries Index 澳洲所有普通股票指数
WRbdv{ 1E Australian Dollar [AUD] 澳元
,@ p4HN* Australian Options Market 澳大利亚期权市场
KRd'!bG=1 Australian Securities Commission 澳洲证券事务监察委员会
Av n-Ug Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^FNju/b Australian Stock Exchange 澳大利亚证券交易所
yRQ1Szbjli Austrian Schilling [ATS] 奥地利先令
qh}+b^Wi authentication 认证；鉴证
= v?V authority to purchase 委托购买证；委购书
{%('|(57 authorization 认可；核准；授权；授权书
8f~*T authorization by direction 指示授权
!W&|kvT^ authorization by instruction 指令授权
U74L:&y LI authorization by warrant 令状授权
9_svtO ]P authorization of unit trust 单位信托的认可
KU/QEeqbrp authorized agent 指定代理人
P^O g(F 8; authorized capital 法定资本
B/Q>i'e authorized clerk 出市员
&09~ D8f' authorized dealer 认可交易商
O:, Gmft + authorized financial institution 认可财务机构
?G9DSk?6%Z authorized fund 认可基金
*b{Hj'H aH authorized fund house 获授权的基金公司；认可基金公司
*h?}~!AjY authorized institution 认可机构
cRa g0.[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rKOa9M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
TL"+Iv2]/$ authorized insurer 获授权保险人；获认可承保人
#NMQN*J>D authorized investment 特准投资项目
}YC =q authorized person 获授权人
w0yzC0y Bk authorized representative 获授权代表
Xe`$SN M authorized share capital 法定股本
^f(El(w automated quotation system 自动报价系统
4R01QSbd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fCs{%-6cP 自动交易系统〔香港期货交易所有限公司〕
$Sm iN'7; automatic adjustment mechanism 自动调整机制
~k @{ b& automatic adjustment system 自动调整系统
u@Ni *)p` Automatic Clearing House 自动票据交换所
1:DA{ejS automatic exchange rates accumulation system 自动化汇率累集系统
4Rp[>}L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}(na)B{m automatic teller machine [ATM] 自动柜员机
B\=T_'E& autopay 自动转帐
eln$,zK/b available assets 可用资产
[<^ '}-SJ available fiscal reserve 现存财政储备
%F-yF N" available profit 可用利润
$ _HyE%F# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3 S>rc0]6 average 平均；平均数；海损
qgWsf-di= average basic salary 平均基本薪金
if1)AE- average consumer expenditure 平均消费开支；一般消费开支
.hf%L1N%F average cost 平均成本
06pY10 <>X average cost of land production 增辟土地平均成本
pK>/c>de average daily turnover 平均每日成交额
~S
:8M<aB average daily wage rate 平均每日工资率
]5j>O^c< average expenditure pattern 平均开支模式
}HbUB$5 average growth rate 平均增长率
$_a/!)b P average net fixed assets 固定资产平均净值
+-V4:@ average of relatives 相对价格平均数
|a\,([aU average price 平均价格
HmsXV_B8[Y average propensity to consume 平均消费倾向；一般消费倾向
@YS,)U)4S average propensity to save 平均储蓄倾向；一般储蓄倾向
RSM+ si/ average rate 平均率
m\=Cw&( average revenue 平均收入；平均收益
RWDPsZC average stock 平均库存；平均存货
WwKpZ67$R average yearly rent 平均年租
3-0 jxx( avoidance of double taxation 避免双重课税
b9b`%9/L avoidance of tax 避税
