A:
Vraz}JV A share Ａ股；甲类股份
iiJT%Zq`# abatement of tax 减税；减扣免税额
-@#],s7 ABN AMRO Bank N.V. 荷兰银行
eX"E cl{ above-the-line expenditure 线上项目支出；经常预算支出
H\<0{#F above-the-line receipt 线上项目收入；经常预算收入
%P<fz1 ABSA Asia Limited 南非联合亚洲有限公司
h;r^9g absolute change 绝对数值变更
+N+117m absolute expenditure 实际开支
l?J[K absolute guideline figure 绝对准则数字
^z, B}Nz absolute interest 绝对权益
aCQ[Uc<B: absolute order of discharge 绝对破产解除令
CW8YNJ' absolute profit margin 绝对利润幅度
'" &*7)+g* absolute value 实值；绝对值
h]z 8.k2n absolutely vested interest 绝对既得权益
Nr,I`x\N absorbed cost 已吸收成本；已分摊成本
z4( \yx absorption 吸收；分摊；合并
R N@)nc_ absorption rate 吸收率；摊配率；分摊率
yW7>5r ACB Finance Limited 亚洲商业财务有限公司
,d_rK\J acceptable form of reciprocity 合理的互惠条件
hH;i_("i(h acceptable rate 适当利率；适当汇率
9yTkZ`M28 acceptance agreement 承兑协议
MwS fuP acceptance for honour 参加承兑
)*u o tV acceptor 承兑人；接受人；受票人
`H *mQERb acceptor for honour 参加承兑人
$kmY[FWu? accident insurance 意外保险
|G6'GTwZD Accident Insurance Association of Hong Kong 香港意外保险公会
y,n.(?!* accident insurance scheme 意外保险计划
sa Q
~v@ accident year basis 意外年度基准
T 7/DH accommodation 通融；贷款
y <R5}F accommodation bill 通融票据；空头票据
$w-@Oa*h9U accommodation party 汇票代发人
46 \!W(O~y account balance 帐户余额；帐户结余
9X33{ account book 帐簿
zn^ G V account collected in advance 预收款项
wEI?
9 account current book 往来帐簿
ZDI?"dt{ account of after-acquired property 事后取得的财产报告
})uyq_nz account of defaulter 拖欠帐目
V7gL*,3>= account payable 应付帐款
d >zC[]1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
awz.~c++ account receivable 应收帐款
u` (yT<>H account receivable report 应收帐款报表
ScVbo3{m*T account statement 结单；帐单；会计财务报表
gy|o#&e]% account title 帐户名称；会计科目
N,VI55J:y> accountant's report 会计师报告
&><b/,] Accountant's Report Rules 会计师报告规则
PG Y x] r accounting and auditing procedure 会计与审计程序；会计与核数程序
3tUn?; 9B Accounting Arrangements 《会计安排》
JHZjf7g$k accounting basis 会计基础
^AOJ^@H^> accounting by Official Receiver 破产管理署署长呈交的帐目
aAn p 7\7 Accounting Circular 《会计通告》
QpoC-4F accounting class 会计类别
uXUuA/O5- accounting date 记帐日期；会计结算日期
T HK^u+~LM accounting for money 款项核算
N;>s|ET Accounting Officer 会计主任
z?|bs?HKS accounting period 会计报告期；会计期
:1g pbfW accounting policy 会计政策；会计方针
CMv8n@ry accounting practice 会计惯例
4N7|LxNNl_ accounting principle 会计准则
Q:y'G9b accounting record 会计记录
{'{9B accounting report 会计报告
i;|I; 5tC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cdSgb3B0 Accounting Society of China 中国会计学会
>$r o\ / accounting statement 会计报表
/ Q:mUd accounting system 会计制度；会计系统
C,LosA d accounting transaction 会计事项；帐务交易
r/P}j4)b7 accounting treatment 会计处理
;7H^;+P accounting year 会计年度
hK{<&T accretion 增值；添加
~>~qA0m"m accrual 应计项目；应累算数目
^7;s4q accrual basis 应计制；权责发生制
Y5"HKW^ accrual basis accounting 应计制会计；权责发生制会计
&=:3/;c accrue 应累算；应计
|}<Gz+E> accrued benefit 应累算利益
Y Zt d IG accrued charges 应计费用
SdnO#J}{ accrued cumulative preference share dividend 应累算的累积优先股股息
e VQ-? DK accrued expenses 应累算费用
/?z3*x accrued interest payable 应付利息；应计未付利息
AA=eWg accrued interest receivable 应收利息；应计未收利息
J ^<uo ( accrued right 累算权益
!<~ cjgdx accruing profit 应累算的利润
! gfd! R accumulated fiscal reserve 累积财政储备
vr2PCG[ ~ accumulated profit 累积利润；滚存溢利
t&EY$'c accumulated reserve 累积储备
_.BT% 4 accumulation of surplus income 累积收益盈余
Mk+G(4p acquired assets 既得资产
0O*kC43E_ acquisition 收购；购置；取得
H?xY S|
n acquisition cost 购置成本
cKoW 5e|u acquisition expenses 购置费用
N0NFgW ; acquisition of 100% interest 收购全部股权
L*vKIP<EMM acquisition of control 取得控制权
L2~'Z'q acquisition of fixed assets 购置固定资产
d/~g3n>| acquisition of shell “买壳”
6Q_A-X3hk acquisition price 收购价
.|s,':hA act of God 天灾
H3ovF acting partner 执事合伙人
+PKsiUJ| active market 买卖活跃的市场；交投畅旺的市场；旺市
fz2}M :u active partner 积极参与的合伙人
B##X94aTT active trading 交投活跃
_ u~0t`f~ actual circulation 实际流通
DGS,iRLnA actual cost 实际成本
ReA-. j_2@ actual expenditure 实际开支；实际支出
;_E|I=%'E actual income 实际入息；实际收入；实际收益
X:g#& e_ actual market 现货市场
~<_WYSzS actual price 现货价；实际价格
r `h".=oD actual profit 实际利润
DL!%Np?` actual quotation 实盘；实际价位；实际报价
~{vB2 actual year basis 按实际年度计算
={N1j<%fh actuals 实货
{ w sT actuarial investigation 精算调查
?A*!rW:l; actuarial principle 精算原则
:g^
mg-8 actuarial report 精算师报告
?#z<<FR Actuarial Society of Hong Kong 香港精算学会
[+ xsX*+ actuarial valuation 精算师估值
oVP r`] actuary 精算师
)4c?BCgy ad referendum agreement 暂定协议；有待覆核的协定
SO[ u4b_"h ad valorem duty 从价税；按值征税
|d *a~T0 ad valorem duty system 从价税制
N#t`ZC&m' ad valorem fee 从价费
['sNk[-C ad valorem tariff 从价关税
aW{5m@p{ " additional allowance 额外免税额
0\B{~1(^ additional amount for unexpired risk 未过期风险的额外款额
~a&V sC# additional assessable profit 补加应评税利润
a_?b < additional assessment 补加评税
Ot:}Ncq^\O additional commitment 额外承担
VO=Ibu&X additional commitment vote 额外承担拨款
^ m&P0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.kPNWNr w additional dependent parent allowance 供养父母额外免税额
*h3i AcM8 additional provision 额外拨款
18Z1F additional stamp duty 附加印花税
`M 'tuQ
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'=#fELMW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Gsb^gd adjudged bankrupt 被裁定破产
6pbCQ
q adjudicated bankrupt 裁定破产人
" r o'? adjudication fee 裁定费；评定印花税额手续费；评估契据费
voN~f > adjudication of bankruptcy 裁定破产；宣告破产
ZILJXX4 adjudication of insolvency 裁定无力偿还债务
!Hl] & adjusted actual 经调整的实数；调整后的实数
B%MdJ D> adjusted current assets 经调整的流动资产；调整后的流动资产
oZ d 3H adjusted figure 经调整的数字；调整后的数额
xz.Jmv adjusted liabilities 经调整的负债；调整后的负债
BI %XF
9{ adjusted loss 经调整的亏损；调整后的亏损
:Q ]"d bY^ 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
=W:=}ODD adjusted profit 经调整的利润；调整后的利润
gD4vV '| adjusted surplus 经调整的盈余额；调整后的盈余额
mTxqcQc:7 adjusted value 经调整的价值；调整后的价值
m|{^T/kIbQ adjustment 调整；修订；理算〔保险〕
F@f4-NR> adjustment centre 调剂中心
dM = &?g adjustment lag 调整过程的时间差距；调整时差
iRlZWgj4^ adjustment mechanism 调整机制
%< (d %&~ adjustment of loss 亏损调整
NjOUe?BQ adjustment process 调整过程；调整程序
CW?Z\ adjustment range 调整幅度
-b HlFNRm administered exchange rate 受管制汇率
4_ U"M@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aK@
Y) Ju' administration expenses 行政费用
sVw:d _ E administration fee 手续费；行政费
-$[&{ .B. administration in bankruptcy 破产管理
?{ ^_z_, administration order 遗产管理令
9*ZlNZ
administrator 管理人；遗产管理人
XC^*z[#4{ administrator of the estate 遗产管理人
C)EP;5k'!\ admission of debt 债项承认书
BO G.[?yx admission of proof 接纳债权证明
.7g h2 K advance 放贷款项；垫付款项；预支款项；预付款项
_O uNX.yrG advance account 暂支帐目；预付款帐户
-8Mb~Hfl0 advance compensation 预付补偿金
PRaVe,5 a advance from shareholder 股东垫款
"IT7.!=@9 advance pending reimbursement 预支以待日后付还
B#jnM ~fJz advanced economy 先进经济体系
*?HGi>]\ | advancement 预付；预付财产
0
h!Du| ? advances warrant 垫款令
j _N<aX advancing 贷出
__.M S6"N adverse balance 逆差
k/wD@H N adverse exchange 逆汇
Z }u Y%] advertisement addressed to shareholders 在报章刊登的致股东通告
[B) ! advice for collection 托收通知书
Hf]:m hH advice of drawing 提款通知书；汇票通知书
^ ?+[yvq advice of payment 付款通知
4i)5=H Advisory Committee [Securities and Futures Commission]
s~A-qG> 谘询委员会〔证券及期货事务监察委员会〕
yef\Y3X Advisory Committee on Diversification 经济多元化谘询委员会
49&i];:%7% affidavit 誓章；遗产申报誓章
b ^ h_` affidavit of no receipt 述明无收款的誓章
EpMxq7* affiliate 联号；联营公司；附属公司
pS ](Emn`. affiliated company 附属公司；联号；联营公司
VbvP!<8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S=!WFKcJR affordability 负担能力
dnoF)(d&Cm African Development Bank [AfDB] 非洲开发银行
3u/JcU-< after-acquired property 事后取得的财产
Gd%i?(U,R after-hours dealing 市后交易
Bc"M OSV0 after-tax profit 税后盈利；税后利润；税后溢利
&`l\Q\_[@ agency agreement 代理协议
c.IU qin agency expenses 代理机构的开支
2MRd agency fee 代理费
%%s)D4sW Agency Law 《代理法》
Ol RXgJ agent 代理人；承销人
3d6 z_Yd: agent of company 公司代理人
F~
5,-atDM agent's fee 代理人费；经纪费
c#{lXS^ aggregate 总计；总数；总体数字
j*?8w(! aggregate amount 总款额；总额
\+R %KA/F aggregate assets and liabilities 总体资产与负债
H%vfRl3rB aggregate at constant price 按固定价格计算的总体数字
X+XDfEt:Q aggregate demand 总需求
; um)JCXz aggregate gross position 总持仓量
<
bC'.m aggregate limit 总限额
*HR
pbe2 aggregate of salaries tax 合计薪俸税
Z &Ob,Ru aggregate performance 总体表现；总体业绩
)Ri! aggregate supply 总体供应
}S u j=oFp aggregate surplus 总盈余
{q)d aggregate total 整体总额
V
,p~,rC aggregate value 总值；合计价值
%(W&( eN aggregated basis 合计基准
q8d](MaX aggregated net chargeable income 合计应课税入息实额
K`K v .4 aggregation 合并计算；合计；总和
t8-Nli*O aggregation of incomes of husband and wife 夫妇入息合并计算
paIjXaU1Mb aggregation of property 财产的总和
\nEMj,) agio 差价；贴水
> k\pSV[ 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》
940:NOgm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U=~?ca 《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》
c1k[)O ~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!YAX .e 《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》
B8F b$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u @Ze@N% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Fa>f'VXx agreement for a settlement 授产协议
&RZ O\ZT agreement for assignment 转让协议
\.mVLLtG agreement for sale 售卖协议；买卖协议
tC'E#2 agreement for sale and purchase 买卖协议
00 x - agreement for the payment of interest 支付利息协议
ej-A =avd agreement for the repayment of money 还款协议
{OEjITm agreement of reinsurance 再保险协议
\PxT47[@e Agricultural Bank of China 中国农业银行
[y9a.*]u/@ air passenger departure tax 飞机乘客离境税
H}kZ;8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l%EvXdZuOy airport tax 机场税
Wm6qy6HR alcohol duty 酒精税
\:J=tAC alienation 让与；让渡；转让
(Y ) 2[j alimony 生活费；赡养费
Qz[^J All Ordinaries Index [AOI] 所有普通股指数
L6_%SGY_iE all risks 全险；综合险
U)8yd,qG[% All Sales Record for Stock Market 《股票市场成交报告》
]_h 3 Allied Capital Resources Limited 新联财务有限公司
[ o<hQ`& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\+V"JIStUj allocation letter 拨款信件
_!o8s%9be allocation of fund 分配款项；预留款项
csW\Q][ allocation of profit 利润分配；溢利分配
@KL&vm(F$ allocation warrant 拨款令
)7*'r@ allotment 分配；配股
$97O7j@ allotment notice 股份配售通知；配股通知
6HK1? allotment of shares 股份分配
X~jdOaq{F: allowable 可获宽免；免税的
%FYhq:j allowable business loss 可扣除的营业亏损
^Ye(b7Gd allowable expenses 可扣税的支出
CnB[ImMs(A allowance 免税额；津贴；备抵；准备金
62HA[cr&) allowance for debts 债项的免税额
jl P*RX allowance for depreciation by wear and tear 耗损折旧免税额
hP+4{F*}- allowance for funeral expenses 殡殓费的免税额
l4 8$8Mgrr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
aPelt` allowance for repairs and outgoings 修葺及支出方面的免税额
OY{fxB b allowance to debtor 给债务人的津贴
xJ$uoy3+ alteration of capital 资本更改
/iO"4%v alternate trustee 候补受托人
A8& @Vxdz amalgamation 合并
8S#$'2sT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O z0-cM8t ambit of charges 征税范围；收费范围
Sn*s@RE\s amended valuation 经修订的估值
ooJxE\L American Commodities Exchange 美国商品交易所
0E26J@jcZ7 American Express Bank Limited 美国运通银行
F&6#j American Stock Exchange 美国证券交易所
&b#d4p6&l amortization 摊销
Nx.9)MjI amount due from banks 存放银行同业的款项
J`5+Zngr amount due from banks abroad 存放海外银行同业的款项
m
.(ja amount due from holding companies 控股公司欠款
1TQ? Fxj amount due from local banks 存放本港银行同业的款项
5Hu[* amount due to banks 银行同业的存款
:o^ioX.J amount due to banks abroad 海外银行同业的存款
29J|eBvxx amount due to holding companies 控股公司存款
:<P4=P P amount due to local banks 本港银行同业的存款
<}WSYK,zUY amount due to outport banks 外埠银行同业的存款
W~mo*EJ'^ amount for note issue 发行纸币的款额
)(G<(eiD amount of bond 担保契据的款额
@LI;q amount of consideration 代价款额
l!:bNMd amount of contribution 供款数额
5L c@=,/0 amount of indebtedness 负债款额
Q$U.vF7BnP amount of principal of the loan 贷款本金额
E9\"@wu[d amount of rates chargeable 应征差饷数额
\Y zKEYx+ amount of share capital 股本额
A>gZl)c amount of sums assured 承保款额
%EU_OS(u.{ amount of variation 变动幅度
68?&`/t amount of vote 拨款数额
sX6\AYF1M amount payable 应付款额
HVA:|Z19 amount receivable 应收款额
4S'e>: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PJZ ;wqTD_ analysis 分析
XcoX8R%U ancillary risk 附属风险
SlB`ktcfI annual account 周年帐目；周年帐目报表；年度决算；年结
.<QKQ% - annual accounting date 年结日期
Vw w 211 annual allowance 每年免税额；年积金；年度津贴；年津
H &ek"nP_ annual balance 年度余额
o+hp#e annual disposable income 每年可动用收入
nq?+b >// annual estimates 周年预算
k I`HD annual fee 年费
6xx.Z3v annual general meeting 周年大会
)*}\fmOv{ annual growth rate 年增率；每年增长率
{Yxvb** annual long-term supplement 长期个案每年补助金
(QIU 3EN annual pensionable emolument 可供计算退休金的年薪
>A D!)&c annual report 年报
yI 8 O# Annual Report on the Consumer Price Index 《消费物价指数年报》
hvTc( 0;mB annual return 周年报表；周年申报表；每年报税表格
x(u.(:V Annual Return Rules 《周年报表规则》
H9jlp.F annual review of consumer prices 每年消费物价回顾
i +@avoW annual roll-forward basis 逐年延展方式
7|=SZ+g annual salary 年薪
3q/"4D annual statement 年度报表；年度决算表
xKL(:ePS 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@P1l|I annuitant 年金受益人
!N+{X\+ annuity 年金
W\B@0Is o annuity contract 年金合约
NUiv"tAY annuity on human life 人寿年金
H8"RdKwg? antecedent debt 先前的债项
Q-h< av9 ante-dated cheque 倒填日期支票
Vfd_nD^8oZ anticipated expenditure 预期开支
I|*<[/)]y anticipated net profit 预期纯利
Wp
=
]YO anticipated revenue 预期收入
v89tV9O) anti-inflation measure 反通货膨胀措施
|7|'J Ty anti-inflationary stance 反通货膨胀立场
&56\@ t^ apparent deficit 表面赤字
*RJD^hu apparent financial solvency 表面偿债能力
9ox5,7ZQ apparent partner 表面合伙人
M"c=_5P application for personal assessment 个人入息课税申请书
" ?aE3$/ application of fund 资金应用
_Iy)p{y application to release as liquidator and to destruct the books of accounts and documents
.vmCKZ 申请免除清盘人职务及毁灭帐簿与文件
qtVgjT2#H appointed actuary 委任精算师
}6u}?>S appointed auditor 委任核数师；委任审计师
M Ir[_ appointed trustee 委任的受托人
uAYDX< Ja9 appointer 委任人
{nZP4jze apportioned pro rata 按比例分摊
c;b<z|}z apportionment 分配；分摊
P<1&kUZL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/FTP8XHwL) apportionment formula 分摊方程式
kazgI>"Q8 apportionment of estate duty 遗产税的分摊
#m7evb5eg* appraisal 估价；评估
to G- Dz& appreciable growth 可观增长
s Fk{Tv@Yz appreciable impact 显着影响
aAu%QRq appreciable increase 可观增长
=`} |hI appreciation 增值；升值
vE t=enQ appreciation against other currencies 相对其他货币升值
wMm+E "}W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%MtaWZ appreciation tax 增值税
29@m:=-}7 appropriation 拨款；拨用；拨付
?)qm=mebY appropriation account 拨款帐目
qi_uob Appropriation Bill 拨款法案
z5^Se!`5 appropriation-in-aid system 补助拨款办法
V-%jSe < approved assets 核准资产
V,7Xeh(+5L approved basket stock 认可一篮子证券
7'.6/U approved budget 核准预算
>4lA+1JYk approved charitable donation 认可慈善捐款
' Um\m approved charitable institution 认可慈善机构
U&+lw = approved currency 核准货币；认可货币
X =Y>9 approved estimates 核准预算
-> 'q approved estimates of expenditure 核准开支预算
pkIJbI{aS approved overseas insurer 核准海外保险人
0a$hK9BH approved overseas trust company 核准海外信托公司
d m 83YCdL approved pooled investment fund 核准汇集投资基金
pR:cn kVF approved provident fund scheme 认可公积金计划
_A$V~Hp9q approved provision 核准拨款
ge pYV} approved redeemable share 核准可赎回股份
u"q!p5P%q approved regional stock 认可地区性证券
\$8p8MP<&D approved retirement scheme 认可退休金计划
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]s( approved subordinated loan 核准附属贷款
|ms Q arbitrage 套戥；套汇；套利
FbPoyh arbitrageur 套戥者；套汇者
~:4 Mf/Ca arbitrary amount 临时款项
7:)$ oH arrangement 措施；安排；协定
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9b arrears 欠款
xe1xP@e? arrears of pay 欠付薪酬
4mWT"T-8 arrears of revenue 逾期未收税款；逾期未收的帐项
"OKsl2 e articles of association 组织章程；组织细则；组织章程细则
g5~1uU$O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J}&xS< ascertainment of profit 确定利润
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= )I "Asia Clear" “亚洲结算系统”
/I#SP/M& l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9fb"R"(M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZsDn`8 Asian Development Fund [ADF] 亚洲发展基金
~Ywt o Asian dollar bond 亚洲美元债券
8:UV; 5@ Asian dollar market 亚洲美元市场
_i&awm/U Asian dollar rate 亚洲美元利率
Gm LKg >% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Z}6H529[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^pZ\: asked price 沽盘；喊价；索价；卖方报价
`ZAGseDd~ assessable income 应评税入息
Y]1b3 9O assessable loss 应评税亏损
Si%K|$?@ assessable profit 应评税利润
6 t6#<ts assessable value 应评税值
@k2nID^> assessed profit 估定利润
itIzs99 j assessed value 经评估价值
U_c9T> = assessment 评税；评定；估价；评税单
M&O .7B1} assessment number 评税编号；估价编号
v.I >B3bEg assessment of additional tax 补加税评税
Q2/ZO2 assessment of performance 业绩评估；实绩评价
;GxKPy Assessor 评税主任
/7<l`RSr asset price bubbles 资产价格泡沫
+-OqO 3R asset-backed securities 具资产保证的证券
$n bZ+~ 49 assets accretion 资产增值
/\M3O assets and liabilities 资产与负债
snyg assets betterment statement 资产递增表；资产改进表
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}=li> assets lending 实物放款；有抵押贷款
x+7jJ=F assets of the company passing on the death 死者去世时转移的公司资产
sIh,@b assets pledged as security for liabilities 用作负债抵押的资产
J$D#)w!$j assets portfolio 资产投资组合
<$'OSN`! assets price 资产价格
IGd]! assets quality 资产质素
mi Z&9m assets realization 资产变现
{` Lem assets refinancing arrangement 资产再集资安排
jE</a % assets securitization 资产证券化
bO%bMZWB!y assets situated outside Hong Kong 在香港以外地方的资产
r 9uuVxBD assets stripping 削减资产；拆卖资产
dRXF5Ox5K} assets value 资产值
k%)QrRnB assignee 承让人
*w53 8Vb assignment 转让；转让书；转让契
^H1B 62_ assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
Zi fAn assignment of property 物业转让；物业转让书
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assignment right 转让权
U l@y Xtj assignor 转让人
195m0'zda associate 有联系的人；有关连人士；相联者；合伙人；联系人
%P2GQS-N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|A#pG^ associate member 附属会员
0a??8?Q1G associated body corporate 相联法人团体
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e k: associated company 相联公司；联属公司
[' ~B & associated corporation 相联法团
|P si?'4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I|* w?i* 公认会计师公会〔英国〕
lV-b Association of Futures Exchange Brokers 香港期货经纪协会
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~0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*1fq :-- association of underwriters 承保人组织
^b]h4z$ assumption of control 接管
WCc,RI0 assurance 担保；保险；转易；转易书
a'zf8id assurance of interest 权益的转易
Fcc\hV; at 19XX price 按一九ＸＸ年价格计算
ruG5~dm > at a discount 按赔价计算；按贴水价格计算；打折扣
=G%k| at a premium 按溢价计算；按升水价格计算
T \V KNEBo at call 通知付款；按通知
8[Ssrk at constant market price 按固定市价计算
]k Q*t {\ at constant price 按固定价格计算
I dsPB)k_ at cost 按成本计算
W *t+!cU/: at current market price 按当时市价计算；按现时市价计算
)A}u)PH4O at current price 按当时价格计算；按现时价格计算
|UN0jR at factor cost 按要素成本计算；按生产要素成本计算
K]{Y >w at money-of-the-day price 按付款当日价格计算
=ILE/ pC-| at or better 按指定或较佳价位〔买卖指令〕
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@ at par 按面值计算；平价
?8AchbK; N at sight 见票即付
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L*w at the close 按收市盘
~ [ k0ay at the opening 按开市盘
-\OvOkr attestation 见证；见证条款
);o2e V at-the-money option 平价期权
rz %8V igb attorney 受权人；受托代表人
WdEVT,jjh attornment 新拥有人承认书
5hN`}Ve attributable profit 可归属利润
'O%itCy) attributable share value 可归属股份价值
+ML4.$lc^ Auckland Stock Exchange 奥克兰证券交易所
+{(f@,&~{ auction 拍卖
A
d NQS auctioneer 拍卖商
f3Zm_zxj audit 审计；核数
z>rl7&[@ Audit Commission 审计署
-? _#Yttu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$]v=2j 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
x3j)'`=15 audit review 帐目审查
kjVUG >e> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a<c]N:1 audited account 审计帐目；经审计的帐目
F x ek# audited annual account 经审计的周年帐目
vS#Y,H:yAj audited balance sheet 经审计的资产负债表
h0m+u}oP_H auditor 核数师；核数主任；审计师
0_F6t- auditor's certificate 核数师证明书；审计师证明书
77KB-l2 auditor's report 核数师报告；审计师报告
~m:oJ+:O Aussie bond 澳元债券
zSy^vM;6zf austerity budget 紧缩预算
z TYHwx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d}@b 3 Australia All Ordinaries Index 澳洲所有普通股票指数
#0HZ"n Australian Dollar [AUD] 澳元
t1Ty.F)r Australian Options Market 澳大利亚期权市场
E@}N}SR Australian Securities Commission 澳洲证券事务监察委员会
:1 >h,NKC> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HQtR;[1 Australian Stock Exchange 澳大利亚证券交易所
in-|",O`Z Austrian Schilling [ATS] 奥地利先令
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Xbmb8 authentication 认证；鉴证
6pJFrWe{ authority to purchase 委托购买证；委购书
RT+pB{Y authorization 认可；核准；授权；授权书
I+08tXO authorization by direction 指示授权
S2y_5XJ<D authorization by instruction 指令授权
C K#^`w authorization by warrant 令状授权
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?D authorization of unit trust 单位信托的认可
%y96]e1 authorized agent 指定代理人
|ry![\ authorized capital 法定资本
eILdq* authorized clerk 出市员
F,dPmR authorized dealer 认可交易商
`$PdI4~J authorized financial institution 认可财务机构
.rPg authorized fund 认可基金
?0 4jkq& authorized fund house 获授权的基金公司；认可基金公司
RSfB9)3D authorized institution 认可机构
p!oO}gE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U/}("i![Dy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"A( D}~i authorized insurer 获授权保险人；获认可承保人
$ jkzm8{W authorized investment 特准投资项目
S_eD1iY2- authorized person 获授权人
aB_~V h authorized representative 获授权代表
8'> yB authorized share capital 法定股本
8}M-b6R V automated quotation system 自动报价系统
ylGT9G19 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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V 自动交易系统〔香港期货交易所有限公司〕
b 6%[?k automatic adjustment mechanism 自动调整机制
nyoLrTs { automatic adjustment system 自动调整系统
fw&cv9X(IU Automatic Clearing House 自动票据交换所
V7 OhOLK8 automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&gLXS1O automatic teller machine [ATM] 自动柜员机
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K@Ir< autopay 自动转帐
c)j60y available assets 可用资产
u+ ;iR/ available fiscal reserve 现存财政储备
+B '< 0 available profit 可用利润
C6JwJYa Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sC'PtFK8z average 平均；平均数；海损
H g~8Td** average basic salary 平均基本薪金
01n7ua*XX average consumer expenditure 平均消费开支；一般消费开支
Cl8S_Bz average cost 平均成本
&W8fEQwa average cost of land production 增辟土地平均成本
g#iRkz%l)& average daily turnover 平均每日成交额
lyS`X average daily wage rate 平均每日工资率
|jI|} ,I average expenditure pattern 平均开支模式
s ?JOGu average growth rate 平均增长率
D n l|B\ average net fixed assets 固定资产平均净值
eemC; JV % average of relatives 相对价格平均数
rDW wu ' average price 平均价格
**CGkL average propensity to consume 平均消费倾向；一般消费倾向
3o 2x&v average propensity to save 平均储蓄倾向；一般储蓄倾向
lqcPV) n average rate 平均率
;uho.)%N`F average revenue 平均收入；平均收益
B)x^S
> average stock 平均库存；平均存货
Yc:>Yzj(z average yearly rent 平均年租
(GoxiX l avoidance of double taxation 避免双重课税
Xf;_r+ ; avoidance of tax 避税
