A:
_:7:ixN[Ie A share Ａ股；甲类股份
><i: P*ht abatement of tax 减税；减扣免税额
iOJ5KXrAO ABN AMRO Bank N.V. 荷兰银行
7 ^W(e s above-the-line expenditure 线上项目支出；经常预算支出
UAe8C t=YJ above-the-line receipt 线上项目收入；经常预算收入
IaT\ymm` ABSA Asia Limited 南非联合亚洲有限公司
e6gLYhf& absolute change 绝对数值变更
OWT|F0.1$k absolute expenditure 实际开支
P "%f8C~r absolute guideline figure 绝对准则数字
w9TE E,t;5 absolute interest 绝对权益
Znd ,FqHk absolute order of discharge 绝对破产解除令
r t'pc\|O& absolute profit margin 绝对利润幅度
%WlTx&jSgE absolute value 实值；绝对值
kJK*wq]U6 absolutely vested interest 绝对既得权益
Wn-'iD+9< absorbed cost 已吸收成本；已分摊成本
kwUy^"O absorption 吸收；分摊；合并
w0 ^}c8%WR absorption rate 吸收率；摊配率；分摊率
L L?
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ACB Finance Limited 亚洲商业财务有限公司
)=pa * acceptable form of reciprocity 合理的互惠条件
y S1i$[JV acceptable rate 适当利率；适当汇率
YF)k0bu&; acceptance agreement 承兑协议
apZPHau6h acceptance for honour 参加承兑
}inV)QQ acceptor 承兑人；接受人；受票人
C`qE ,2. acceptor for honour 参加承兑人
%U6A"?To accident insurance 意外保险
DIw9ov>k Accident Insurance Association of Hong Kong 香港意外保险公会
\![ p-mW{ accident insurance scheme 意外保险计划
Q?>DbT6 accident year basis 意外年度基准
7#(0GZN9h% accommodation 通融；贷款
?azcWf z0 accommodation bill 通融票据；空头票据
3 # "!Hg accommodation party 汇票代发人
> !Dp'6 account balance 帐户余额；帐户结余
q~`dxq`} account book 帐簿
>Og| *g account collected in advance 预收款项
1YN w= account current book 往来帐簿
xauMF~* account of after-acquired property 事后取得的财产报告
=SD^Jl{H account of defaulter 拖欠帐目
X& mD/1 account payable 应付帐款
H3L uRGe&2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
HZqk)sN account receivable 应收帐款
gY!?JZC-0 account receivable report 应收帐款报表
Cy dV$!&mP account statement 结单；帐单；会计财务报表
+ w/B3 b account title 帐户名称；会计科目
b/? )_pg accountant's report 会计师报告
Xo$SQ0K Accountant's Report Rules 会计师报告规则
W*B=j[w accounting and auditing procedure 会计与审计程序；会计与核数程序
H D'adj_, Accounting Arrangements 《会计安排》
{2 k]$| accounting basis 会计基础
//'&a-%$^ accounting by Official Receiver 破产管理署署长呈交的帐目
+xd@un[r< Accounting Circular 《会计通告》
'xLXj> accounting class 会计类别
=0a z5td accounting date 记帐日期；会计结算日期
_L+j6N.h1 accounting for money 款项核算
6MNr H Accounting Officer 会计主任
:b]
\* accounting period 会计报告期；会计期
lff w
" accounting policy 会计政策；会计方针
X;n09 L`CB accounting practice 会计惯例
60 %VG accounting principle 会计准则
S~bhh& accounting record 会计记录
C\4d.~C:w3 accounting report 会计报告
BA[ uO3\4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#p
;O3E@ Accounting Society of China 中国会计学会
V!l?FOSZ accounting statement 会计报表
4n"6<cO5q accounting system 会计制度；会计系统
6-z(34&N accounting transaction 会计事项；帐务交易
aWPf3 Q accounting treatment 会计处理
b gxk:$E accounting year 会计年度
6j!idA!' accretion 增值；添加
udXzsY9Ng accrual 应计项目；应累算数目
w{ ;S p?Os accrual basis 应计制；权责发生制
rp+]f\] h accrual basis accounting 应计制会计；权责发生制会计
yf7 |/M accrue 应累算；应计
Mh{244|o[ accrued benefit 应累算利益
z'*"iaX<c accrued charges 应计费用
W1521: accrued cumulative preference share dividend 应累算的累积优先股股息
ut# pg+#Q accrued expenses 应累算费用
&u~Pp=k v accrued interest payable 应付利息；应计未付利息
y)"rh /; accrued interest receivable 应收利息；应计未收利息
--EDr>'D5P accrued right 累算权益
S+"Bq:u" accruing profit 应累算的利润
sF>O=F-7 accumulated fiscal reserve 累积财政储备
4jSYR#Hqp` accumulated profit 累积利润；滚存溢利
mFeR~Bi>! accumulated reserve 累积储备
iL2_ _TO accumulation of surplus income 累积收益盈余
5KP \ #Y acquired assets 既得资产
w3z'ZCcr;" acquisition 收购；购置；取得
9 J?lNq acquisition cost 购置成本
ltlo$`PR acquisition expenses 购置费用
hw.>HT|.N acquisition of 100% interest 收购全部股权
"7'P Lo3O acquisition of control 取得控制权
xZ6x`BE T- acquisition of fixed assets 购置固定资产
na|sKE;{ acquisition of shell “买壳”
\KzH5 ? acquisition price 收购价
c/igw+L() act of God 天灾
vZW[y5 acting partner 执事合伙人
8+J>jZ active market 买卖活跃的市场；交投畅旺的市场；旺市
plp-[eKcD active partner 积极参与的合伙人
F{.\i *$ active trading 交投活跃
IJt'[&D actual circulation 实际流通
+xv n n actual cost 实际成本
G$2@N6 actual expenditure 实际开支；实际支出
4$WR8 actual income 实际入息；实际收入；实际收益
?O3d Sxi actual market 现货市场
YWs?2I actual price 现货价；实际价格
:Nv7W t! actual profit 实际利润
]-9w'K d actual quotation 实盘；实际价位；实际报价
fERO(o actual year basis 按实际年度计算
K7([ Gc9 actuals 实货
DVVyWn[ actuarial investigation 精算调查
<_ENC>NP actuarial principle 精算原则
nzaA_^`mB actuarial report 精算师报告
iP kCuLQ} Actuarial Society of Hong Kong 香港精算学会
8\^A;5 actuarial valuation 精算师估值
W+/_0GgQ3 actuary 精算师
_m[DieR ad referendum agreement 暂定协议；有待覆核的协定
>:4`y"0 ad valorem duty 从价税；按值征税
e#, (a ad valorem duty system 从价税制
[sjkm+
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PZ`11#bbm ad valorem tariff 从价关税
zj(V\ y&H additional allowance 额外免税额
s2<[@@@q additional amount for unexpired risk 未过期风险的额外款额
iPCCT s additional assessable profit 补加应评税利润
7~F~ 'V additional assessment 补加评税
xQ7U$QF|] additional commitment 额外承担
d# ]hq y additional commitment vote 额外承担拨款
:vX%0| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Fi67 "*gE additional dependent parent allowance 供养父母额外免税额
ZX64kk + additional provision 额外拨款
)UM^#<- additional stamp duty 附加印花税
jw9v&/- additional tax 补加税罚款；补加税款
_Z!@#y@j Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
GGhk~H4OP adjudged bankrupt 被裁定破产
i#h FpZ6u adjudicated bankrupt 裁定破产人
SJ<v< B adjudication fee 裁定费；评定印花税额手续费；评估契据费
atF#0*e> adjudication of bankruptcy 裁定破产；宣告破产
n=bdV(?4 adjudication of insolvency 裁定无力偿还债务
7KX27 .~F adjusted actual 经调整的实数；调整后的实数
o{! :N> ( adjusted current assets 经调整的流动资产；调整后的流动资产
! xG*W6IT adjusted figure 经调整的数字；调整后的数额
\D y|}LE adjusted liabilities 经调整的负债；调整后的负债
A+gS'DZ9C adjusted loss 经调整的亏损；调整后的亏损
) Z:D }r8[ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`:;q4zi j; adjusted profit 经调整的利润；调整后的利润
E_a BDiyDf adjusted surplus 经调整的盈余额；调整后的盈余额
Y*PfU +y~ adjusted value 经调整的价值；调整后的价值
g_`a_ 0v adjustment 调整；修订；理算〔保险〕
9$Z 0mz k adjustment centre 调剂中心
/1v9U|j adjustment lag 调整过程的时间差距；调整时差
KMz! 4N adjustment mechanism 调整机制
aY#?QjL adjustment of loss 亏损调整
Z i.' V adjustment process 调整过程；调整程序
ON){d!]uJ adjustment range 调整幅度
pITF%J@_] administered exchange rate 受管制汇率
xE
w\'tH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Pv/ v=s>X administration expenses 行政费用
* dw.Ug administration fee 手续费；行政费
bY=[ USgps administration in bankruptcy 破产管理
R-j*fO} administration order 遗产管理令
|Rz.Pt6 administrator 管理人；遗产管理人
DegbjqZ# administrator of the estate 遗产管理人
O"+0 b| admission of debt 债项承认书
GaG>0 x admission of proof 接纳债权证明
8>,w8(Nt advance 放贷款项；垫付款项；预支款项；预付款项
%ACW"2#( advance account 暂支帐目；预付款帐户
m|B=&# advance compensation 预付补偿金
*
l1*zaE advance from shareholder 股东垫款
;_)~h$1%= advance pending reimbursement 预支以待日后付还
3g;, advanced economy 先进经济体系
SXZ9+<\ advancement 预付；预付财产
m]!hP^^ advances warrant 垫款令
U`i5B;k}- advancing 贷出
+q '1P}e adverse balance 逆差
26rg-?;V^ adverse exchange 逆汇
NFZ(*v1U advertisement addressed to shareholders 在报章刊登的致股东通告
j *G: 8Lg advice for collection 托收通知书
{]<c6*gQ advice of drawing 提款通知书；汇票通知书
\ agZ D+ advice of payment 付款通知
T5."3 i Advisory Committee [Securities and Futures Commission]
Vv}R
S@4U 谘询委员会〔证券及期货事务监察委员会〕
LK~aLa5wG Advisory Committee on Diversification 经济多元化谘询委员会
]|.ked affidavit 誓章；遗产申报誓章
^0}ma*gi~ affidavit of no receipt 述明无收款的誓章
)ZpI%M?) affiliate 联号；联营公司；附属公司
jRg
gj`o affiliated company 附属公司；联号；联营公司
3WJk04r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#mw !_]
affordability 负担能力
;na%*G ` African Development Bank [AfDB] 非洲开发银行
< ,*\t after-acquired property 事后取得的财产
{g<D:"Q after-hours dealing 市后交易
eMC^ORdY after-tax profit 税后盈利；税后利润；税后溢利
8YQuq.(>a agency agreement 代理协议
QMsq4yJ)% agency expenses 代理机构的开支
[3G{NC|' agency fee 代理费
L^
J|cgmNw Agency Law 《代理法》
vKG\8+ agent 代理人；承销人
>bh+!5Y0 agent of company 公司代理人
],pB:= agent's fee 代理人费；经纪费
su1lv# aggregate 总计；总数；总体数字
p)yP_P aggregate amount 总款额；总额
q2vD)r aggregate assets and liabilities 总体资产与负债
1N8] ~ j aggregate at constant price 按固定价格计算的总体数字
{,Q )D$i aggregate demand 总需求
phuiLW{& aggregate gross position 总持仓量
ORs :S$Nt$ aggregate limit 总限额
A _zCSRF, aggregate of salaries tax 合计薪俸税
Ig `q[o aggregate performance 总体表现；总体业绩
-[L\:'Gp5 aggregate supply 总体供应
E]OexRJ^ i aggregate surplus 总盈余
/'rj L<M aggregate total 整体总额
N | DI
k aggregate value 总值；合计价值
qY#*LqV aggregated basis 合计基准
Qh1pX}X aggregated net chargeable income 合计应课税入息实额
FBNLszT{L aggregation 合并计算；合计；总和
9{j MO aggregation of incomes of husband and wife 夫妇入息合并计算
0\tac/ aggregation of property 财产的总和
AygdAg'\ agio 差价；贴水
0Id e k 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》
]`&_!T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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!SW2:M 《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》
})/ P[^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yub}AuU`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》
Cdz&'en^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
j%Au0k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rUb{iU;~m agreement for a settlement 授产协议
lPR=C0h}@ agreement for assignment 转让协议
A*y4<'}< agreement for sale 售卖协议；买卖协议
*OG<+#*\_? agreement for sale and purchase 买卖协议
NZB*;U~t agreement for the payment of interest 支付利息协议
f,TW|Y' {g agreement for the repayment of money 还款协议
sN[}B{+ agreement of reinsurance 再保险协议
Ay ?<~)H Agricultural Bank of China 中国农业银行
^Spu /55_ air passenger departure tax 飞机乘客离境税
L3, /7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c| ^ I} airport tax 机场税
SsZC g#i alcohol duty 酒精税
'@t$3
hk alienation 让与；让渡；转让
T7 ,]^
1 alimony 生活费；赡养费
F}_b7 |^ All Ordinaries Index [AOI] 所有普通股指数
;'n%\*+fHH all risks 全险；综合险
IgX &aW All Sales Record for Stock Market 《股票市场成交报告》
6!m#;8 4 Allied Capital Resources Limited 新联财务有限公司
jq ,M1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&j F'2D^_ allocation letter 拨款信件
m^3x%ENZ allocation of fund 分配款项；预留款项
\) ~d,M}kK allocation of profit 利润分配；溢利分配
el9P@r0 allocation warrant 拨款令
!< p, G`r allotment 分配；配股
u5oM;#{@- allotment notice 股份配售通知；配股通知
d?*] /ZiR allotment of shares 股份分配
PEf yHf7` allowable 可获宽免；免税的
loVg{N : allowable business loss 可扣除的营业亏损
Fc5.?X- allowable expenses 可扣税的支出
X,k^p[Rcu allowance 免税额；津贴；备抵；准备金
O+}py{ st allowance for debts 债项的免税额
N#T'}>t y allowance for depreciation by wear and tear 耗损折旧免税额
V+E8{|dYL allowance for funeral expenses 殡殓费的免税额
8Sr' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{v|!];i allowance for repairs and outgoings 修葺及支出方面的免税额
^1S{:: allowance to debtor 给债务人的津贴
+F8{4^w 1 alteration of capital 资本更改
z{rV |vQ alternate trustee 候补受托人
mJUM#ry amalgamation 合并
< 1|[=$w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Tx;a2:6\[ ambit of charges 征税范围；收费范围
7?Wte&C];p amended valuation 经修订的估值
..)J6L5 l American Commodities Exchange 美国商品交易所
( s3k2Z American Express Bank Limited 美国运通银行
E!9WZY American Stock Exchange 美国证券交易所
V" YeF:I amortization 摊销
xb,d,(^ ]R amount due from banks 存放银行同业的款项
)^ah, ;( amount due from banks abroad 存放海外银行同业的款项
[CJ<$R ! amount due from holding companies 控股公司欠款
6g V*G amount due from local banks 存放本港银行同业的款项
#r'M fTr amount due to banks 银行同业的存款
;qWu8\T+ amount due to banks abroad 海外银行同业的存款
su%(!XJQpg amount due to holding companies 控股公司存款
&: Q'X amount due to local banks 本港银行同业的存款
a^R?w|zCX amount due to outport banks 外埠银行同业的存款
cpdESc9W amount for note issue 发行纸币的款额
W8d-4')| amount of bond 担保契据的款额
_Si=J p][ amount of consideration 代价款额
bJ^h{] amount of contribution 供款数额
\Bo%2O%4 amount of indebtedness 负债款额
k1wIb']m]z amount of principal of the loan 贷款本金额
,s[%,ep` amount of rates chargeable 应征差饷数额
PQ&*(G amount of share capital 股本额
O4R\] B#Xu amount of sums assured 承保款额
hq=;Z I amount of variation 变动幅度
|7|S>h^ amount of vote 拨款数额
Hl$W+e|tj amount payable 应付款额
TjUw e@&Rw amount receivable 应收款额
.?:*0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
lFzVd
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=1IK"BA2? ancillary risk 附属风险
B>53+GyMV annual account 周年帐目；周年帐目报表；年度决算；年结
ok:uTeJI annual accounting date 年结日期
2&1mI>:F annual allowance 每年免税额；年积金；年度津贴；年津
2aYBcPFQh# annual balance 年度余额
Scrj%h%[ annual disposable income 每年可动用收入
xo[o^go annual estimates 周年预算
E 2n z annual fee 年费
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Vkc: annual general meeting 周年大会
P<PZ4hNx annual growth rate 年增率；每年增长率
sA2-3V<t8 annual long-term supplement 长期个案每年补助金
*] i hc u annual pensionable emolument 可供计算退休金的年薪
P 45Irir annual report 年报
xp^RAVXq` Annual Report on the Consumer Price Index 《消费物价指数年报》
N"70 P/ annual return 周年报表；周年申报表；每年报税表格
F 3|^b{'zO Annual Return Rules 《周年报表规则》
4aXIRu%#7 annual review of consumer prices 每年消费物价回顾
_** Nlp*% annual roll-forward basis 逐年延展方式
}S> 4.8 annual salary 年薪
'UlVc2%{ annual statement 年度报表；年度决算表
&K / ?# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yK *vn]} annuitant 年金受益人
_ S r}3 annuity 年金
i~';1
.g annuity contract 年金合约
f'*-< sSr annuity on human life 人寿年金
!&:=sA antecedent debt 先前的债项
_ ;HdX$op ante-dated cheque 倒填日期支票
'(vZfzc{J anticipated expenditure 预期开支
ER"69zQg|2 anticipated net profit 预期纯利
-| .NwGh anticipated revenue 预期收入
^DYS~I%s anti-inflation measure 反通货膨胀措施
5$9$R(KU anti-inflationary stance 反通货膨胀立场
*&_*G~>D apparent deficit 表面赤字
"jL>P ) apparent financial solvency 表面偿债能力
_Y; TS1u apparent partner 表面合伙人
cH5i420;aO application for personal assessment 个人入息课税申请书
f[o~d`z application of fund 资金应用
JEto_&8, C application to release as liquidator and to destruct the books of accounts and documents
N~)-\T:ap 申请免除清盘人职务及毁灭帐簿与文件
`zQuhD 8W appointed actuary 委任精算师
:&BPKqKp appointed auditor 委任核数师；委任审计师
Q }AZkZ appointed trustee 委任的受托人
~o'1PAW7 appointer 委任人
Gx C+lqH# apportioned pro rata 按比例分摊
YSD G! apportionment 分配；分摊
y7H F mGM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'09|Y#F apportionment formula 分摊方程式
(y9KO56.V& apportionment of estate duty 遗产税的分摊
xC)bW,% appraisal 估价；评估
6GxLaI appreciable growth 可观增长
&S >{9 y% appreciable impact 显着影响
FV^jCseZ appreciable increase 可观增长
6`e{l+c=F appreciation 增值；升值
h@%Xy(/m' appreciation against other currencies 相对其他货币升值
6 >kU Lp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"^]gI Qc appreciation tax 增值税
C~En0 G1 appropriation 拨款；拨用；拨付
3aqH!?rVU appropriation account 拨款帐目
aXe&c^AR Appropriation Bill 拨款法案
!l [;,l appropriation-in-aid system 补助拨款办法
{$frR "K approved assets 核准资产
4"P9z}y=i approved basket stock 认可一篮子证券
YC6T0 m approved budget 核准预算
SzW;Yb"#^k approved charitable donation 认可慈善捐款
: >&q?xvA approved charitable institution 认可慈善机构
w ps/{h, approved currency 核准货币；认可货币
#UM,)b H approved estimates 核准预算
D[$"nc/ approved estimates of expenditure 核准开支预算
* 6}M.`.- approved overseas insurer 核准海外保险人
rS1 gFGrj approved overseas trust company 核准海外信托公司
# NM) approved pooled investment fund 核准汇集投资基金
U)(R4Y6 v approved provident fund scheme 认可公积金计划
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h9 approved provision 核准拨款
w'@gzK approved redeemable share 核准可赎回股份
Nv5^2^Sc= approved regional stock 认可地区性证券
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5<}V approved retirement scheme 认可退休金计划
"| '~y}v_ approved subordinated loan 核准附属贷款
_o~ pVBl/ arbitrage 套戥；套汇；套利
kt yplo#F arbitrageur 套戥者；套汇者
F.vRs|fk arbitrary amount 临时款项
3&-rOc arrangement 措施；安排；协定
0z=KnQx"4 arrears 欠款
tJ(xeb arrears of pay 欠付薪酬
o wNwj arrears of revenue 逾期未收税款；逾期未收的帐项
k (ouE|B articles of association 组织章程；组织细则；组织章程细则
@ m`C%7< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bDl:,7; ascertainment of profit 确定利润
/M2in]oH "Asia Clear" “亚洲结算系统”
K=f4<tP_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Clf$EX;~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b**vUt\ Asian Development Fund [ADF] 亚洲发展基金
=R5 W
KX Asian dollar bond 亚洲美元债券
KsULQJ#, Asian dollar market 亚洲美元市场
C*Q7@+& Asian dollar rate 亚洲美元利率
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Vnj Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!Rv ;~f/2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s#$t!F??9 asked price 沽盘；喊价；索价；卖方报价
{i t.F4. assessable income 应评税入息
D6ZHvY8R assessable loss 应评税亏损
H!;N0",]N assessable profit 应评税利润
oG,>Pk assessable value 应评税值
O,%UNjx9K assessed profit 估定利润
mE~ WE+lw9 assessed value 经评估价值
y [Vd*8 assessment 评税；评定；估价；评税单
+<E#_)}`D6 assessment number 评税编号；估价编号
P'~`2W0sz assessment of additional tax 补加税评税
>2#<gp3 assessment of performance 业绩评估；实绩评价
e r3M vw Assessor 评税主任
".}R$ W asset price bubbles 资产价格泡沫
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_y asset-backed securities 具资产保证的证券
t'_EcYNS assets accretion 资产增值
2}^=NUM\NX assets and liabilities 资产与负债
t 24`*' assets betterment statement 资产递增表；资产改进表
Qa2h#0j assets lending 实物放款；有抵押贷款
}IygU 6{G assets of the company passing on the death 死者去世时转移的公司资产
Dw
i-iA_q assets pledged as security for liabilities 用作负债抵押的资产
'aNkU assets portfolio 资产投资组合
FVXsu!R assets price 资产价格
+yL; ?+s>= assets quality 资产质素
zg jg #| assets realization 资产变现
;+75"=[YT assets refinancing arrangement 资产再集资安排
. X!!dx1< assets securitization 资产证券化
S_7]_GQ9 assets situated outside Hong Kong 在香港以外地方的资产
75\ZD-{T: assets stripping 削减资产；拆卖资产
y [McdlH m assets value 资产值
;lmg0dtJ assignee 承让人
m=}h7&5 p assignment 转让；转让书；转让契
hj];a,Br& assignment of interest 权益转让
A"*=K;u/|m assignment of letters patent and trade mark 专利证书及商标转让
)"TVR{I%B assignment of property 物业转让；物业转让书
{C w.?JU assignment right 转让权
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x|"ff assignor 转让人
q^[t</_ N associate 有联系的人；有关连人士；相联者；合伙人；联系人
&g?GF\Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g1t6XVS$9 associate member 附属会员
3, i j@P associated body corporate 相联法人团体
XL*M#Jx associated company 相联公司；联属公司
}8#olZ/(q associated corporation 相联法团
!gI0"p? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o@A`AA9 公认会计师公会〔英国〕
xOkdu k] Association of Futures Exchange Brokers 香港期货经纪协会
s_ZPo6p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~ZafTCa; association of underwriters 承保人组织
2P:X_:`~[ assumption of control 接管
->ZP.7 assurance 担保；保险；转易；转易书
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WB!x {t assurance of interest 权益的转易
Y%i<~"k at 19XX price 按一九ＸＸ年价格计算
56C8) ? at a discount 按赔价计算；按贴水价格计算；打折扣
mAlG }< at a premium 按溢价计算；按升水价格计算
fTEZ@ #p at call 通知付款；按通知
Mnranhe>G at constant market price 按固定市价计算
hp -|a at constant price 按固定价格计算
A^aY-V at cost 按成本计算
C).\ J ! at current market price 按当时市价计算；按现时市价计算
D:k< , { at current price 按当时价格计算；按现时价格计算
J@>|`9T9$ at factor cost 按要素成本计算；按生产要素成本计算
YI0l&'7 at money-of-the-day price 按付款当日价格计算
,X/j6\VBO at or better 按指定或较佳价位〔买卖指令〕
: }_hz ) at par 按面值计算；平价
?q6#M&|j/I at sight 见票即付
=Ji[ ;wy@ at the close 按收市盘
LB@<Q.b,U at the opening 按开市盘
N+.Nu= +i2 attestation 见证；见证条款
cK|Uwzif d at-the-money option 平价期权
7"| Qmyb attorney 受权人；受托代表人
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jp attornment 新拥有人承认书
iZTU]+z! attributable profit 可归属利润
FKL4`GEm attributable share value 可归属股份价值
/ US% s Auckland Stock Exchange 奥克兰证券交易所
EI=~*&t auction 拍卖
";U ~wZW_ auctioneer 拍卖商
aH;AGbp audit 审计；核数
e\~nqKCb Audit Commission 审计署
sd4eG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D@p{EH 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〕
ET^?>YsA audit review 帐目审查
u""26 k51 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X!g;;DB\ audited account 审计帐目；经审计的帐目
Op0*tj2i), audited annual account 经审计的周年帐目
Um/l{:S audited balance sheet 经审计的资产负债表
xy`Y7W= auditor 核数师；核数主任；审计师
aUL7 ]'q} auditor's certificate 核数师证明书；审计师证明书
D WtITO> auditor's report 核数师报告；审计师报告
RV]#Bg*[# Aussie bond 澳元债券
>-c?+oy austerity budget 紧缩预算
7mS Nz. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5 _y w Australia All Ordinaries Index 澳洲所有普通股票指数
' A{zH{ Australian Dollar [AUD] 澳元
p+ b/k2 Q Australian Options Market 澳大利亚期权市场
L)M{S3q, Australian Securities Commission 澳洲证券事务监察委员会
8}yrs F # Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4evN^es'I_ Australian Stock Exchange 澳大利亚证券交易所
8i$|j ~M a Austrian Schilling [ATS] 奥地利先令
l!gX-U%- authentication 认证；鉴证
`Fcr `[ authority to purchase 委托购买证；委购书
"(jD*\8x authorization 认可；核准；授权；授权书
T=/c0#Q|q authorization by direction 指示授权
gjsks(x authorization by instruction 指令授权
wMkHx3XD authorization by warrant 令状授权
V|A)f@ Fs authorization of unit trust 单位信托的认可
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6@x`f authorized agent 指定代理人
5ppr ;Q aB authorized capital 法定资本
,i6U* authorized clerk 出市员
Yv=L'0K& authorized dealer 认可交易商
:UT \L2 q= authorized financial institution 认可财务机构
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0(o 2<d7 authorized fund house 获授权的基金公司；认可基金公司
J#:`'eEG authorized institution 认可机构
V9/2y9u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S.[L?uE~F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B _ J2Bf authorized insurer 获授权保险人；获认可承保人
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6wevK\ authorized investment 特准投资项目
# Ey_.4S authorized person 获授权人
LawE 3CD authorized representative 获授权代表
K!AA4!eUzM authorized share capital 法定股本
L V ]10v6 automated quotation system 自动报价系统
BZv:E?1z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5OPvy,e6 自动交易系统〔香港期货交易所有限公司〕
G5|nt#> automatic adjustment mechanism 自动调整机制
#e =E automatic adjustment system 自动调整系统
F,as>X# Automatic Clearing House 自动票据交换所
cGs& Kn;h automatic exchange rates accumulation system 自动化汇率累集系统
pzt<[; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_x|R`1` automatic teller machine [ATM] 自动柜员机
>'#vC]@ autopay 自动转帐
P#3J@aRC available assets 可用资产
N[-$*F,:_ available fiscal reserve 现存财政储备
HjzAFXRG available profit 可用利润
q sEFf(9G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k]AL\)
&W average 平均；平均数；海损
g c I<bY average basic salary 平均基本薪金
N
G vb] average consumer expenditure 平均消费开支；一般消费开支
3rMi:*? average cost 平均成本
\0Xq&CG=E average cost of land production 增辟土地平均成本
#'@@P6o5 average daily turnover 平均每日成交额
2f{p$YIt average daily wage rate 平均每日工资率
c0l?+:0M average expenditure pattern 平均开支模式
16N | average growth rate 平均增长率
7}NvO"u average net fixed assets 固定资产平均净值
f/z]kfgw average of relatives 相对价格平均数
>mtwXmI average price 平均价格
Zqf
ovG average propensity to consume 平均消费倾向；一般消费倾向
F <iV;+ average propensity to save 平均储蓄倾向；一般储蓄倾向
9s!R_R&W. average rate 平均率
_s<BXj average revenue 平均收入；平均收益
'A3*[e|OS average stock 平均库存；平均存货
]N\D^`iQ average yearly rent 平均年租
mY fHBW: avoidance of double taxation 避免双重课税
OW6dK #CFt avoidance of tax 避税
