A:
ahPoEh A share Ａ股；甲类股份
#y%!\1M/:A abatement of tax 减税；减扣免税额
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l
35 ABN AMRO Bank N.V. 荷兰银行
KG=h& above-the-line expenditure 线上项目支出；经常预算支出
/RMPS.
d
{ above-the-line receipt 线上项目收入；经常预算收入
`(3 /$% ABSA Asia Limited 南非联合亚洲有限公司
!tp1:'KG absolute change 绝对数值变更
v;0|U:`] absolute expenditure 实际开支
$H-!j%hV absolute guideline figure 绝对准则数字
(`:O~>[N absolute interest 绝对权益
J.8IwN1E absolute order of discharge 绝对破产解除令
xe*aC absolute profit margin 绝对利润幅度
AW,53\ 0 absolute value 实值；绝对值
A]DTUdL absolutely vested interest 绝对既得权益
0$ -xw absorbed cost 已吸收成本；已分摊成本
HvVts\f absorption 吸收；分摊；合并
fXc m|U,ho absorption rate 吸收率；摊配率；分摊率
Lliq j1& ACB Finance Limited 亚洲商业财务有限公司
N"3b{Qi o acceptable form of reciprocity 合理的互惠条件
B`
k\ EL' acceptable rate 适当利率；适当汇率
HB7;0yt`: acceptance agreement 承兑协议
X_7UJ
jFw" acceptance for honour 参加承兑
3}/&w\$ acceptor 承兑人；接受人；受票人
D#o}cC. acceptor for honour 参加承兑人
OD5 m9XS accident insurance 意外保险
DS'n Accident Insurance Association of Hong Kong 香港意外保险公会
)4&c ph'; accident insurance scheme 意外保险计划
-UD\;D?$ accident year basis 意外年度基准
oIefw:FE,a accommodation 通融；贷款
;vIrG ZV< accommodation bill 通融票据；空头票据
Y_QH&GZ accommodation party 汇票代发人
uh?>-
]r` account balance 帐户余额；帐户结余
BN 4_: account book 帐簿
$k2*[sn, account collected in advance 预收款项
tuhA
9}E account current book 往来帐簿
Q*b]_0 Rb account of after-acquired property 事后取得的财产报告
w.0qp)} account of defaulter 拖欠帐目
<^lRUw account payable 应付帐款
>>5NX"{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
;W^o@*i{> account receivable 应收帐款
#cCL.p"] account receivable report 应收帐款报表
+9") KQT account statement 结单；帐单；会计财务报表
>2Kh0r IH account title 帐户名称；会计科目
7bV{Q355P accountant's report 会计师报告
/;utcc Accountant's Report Rules 会计师报告规则
a(0*u m( accounting and auditing procedure 会计与审计程序；会计与核数程序
9J?wO9rI Accounting Arrangements 《会计安排》
iURk=*Z= accounting basis 会计基础
E~_]Lfs) accounting by Official Receiver 破产管理署署长呈交的帐目
E8~}PQW:I Accounting Circular 《会计通告》
8f3vjK' accounting class 会计类别
YWxc-fPZ accounting date 记帐日期；会计结算日期
jb^N|zb accounting for money 款项核算
Ba/Yl Accounting Officer 会计主任
GPGm]G t accounting period 会计报告期；会计期
o!!y d8~*r accounting policy 会计政策；会计方针
0eS)&GdR accounting practice 会计惯例
n2fbp\ I accounting principle 会计准则
<Ce2r"U1e accounting record 会计记录
$]A/
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!OuWPH.
: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&Y^WP?HS Accounting Society of China 中国会计学会
-Q
U^c2 accounting statement 会计报表
$n^gmh p accounting system 会计制度；会计系统
NvvUSyk\;s accounting transaction 会计事项；帐务交易
]._LLSzWhg accounting treatment 会计处理
:.4 5u}[ accounting year 会计年度
\
5,MyB2/` accretion 增值；添加
~PHB_ cyth accrual 应计项目；应累算数目
|e2be1LD accrual basis 应计制；权责发生制
}eRD|1 accrual basis accounting 应计制会计；权责发生制会计
:P(K 2q3 accrue 应累算；应计
&Ky_v^ accrued benefit 应累算利益
4`8< accrued charges 应计费用
r!{LLc}> accrued cumulative preference share dividend 应累算的累积优先股股息
&[ ;HYgp accrued expenses 应累算费用
6A=8+R'`F accrued interest payable 应付利息；应计未付利息
1 M}&Z H accrued interest receivable 应收利息；应计未收利息
PK4iuU`vh accrued right 累算权益
ZE/o?4k*c1 accruing profit 应累算的利润
FTeu~<KpM accumulated fiscal reserve 累积财政储备
$O*O/ iG accumulated profit 累积利润；滚存溢利
xQp|;oW;z accumulated reserve 累积储备
T
N!= @Gy accumulation of surplus income 累积收益盈余
C|?o*fQ acquired assets 既得资产
lf!FTm7 acquisition 收购；购置；取得
izx#3u$P acquisition cost 购置成本
37RLE1Yf acquisition expenses 购置费用
"|HDGA5 acquisition of 100% interest 收购全部股权
HuV J\%. acquisition of control 取得控制权
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b/J acquisition of fixed assets 购置固定资产
@-&s: Qli acquisition of shell “买壳”
dF~8XYo acquisition price 收购价
>~Q r act of God 天灾
u3o#{~E/# acting partner 执事合伙人
_Y [jyD1> active market 买卖活跃的市场；交投畅旺的市场；旺市
56Vb+0J' active partner 积极参与的合伙人
PtTH PAKj active trading 交投活跃
5=1^T@~#& actual circulation 实际流通
D2,z)O%VK actual cost 实际成本
nM0[P6p actual expenditure 实际开支；实际支出
[u._q: A actual income 实际入息；实际收入；实际收益
/-i !; ! actual market 现货市场
6 HlePTf8 actual price 现货价；实际价格
`3Uj{w/Q:L actual profit 实际利润
yOwA8 ^q actual quotation 实盘；实际价位；实际报价
E=#0I]v[ actual year basis 按实际年度计算
%bdjBa} actuals 实货
"1-}A(X actuarial investigation 精算调查
4DOK4{4?5 actuarial principle 精算原则
|#*' H*W actuarial report 精算师报告
tu5*Qp\ Actuarial Society of Hong Kong 香港精算学会
H~E(JLcU actuarial valuation 精算师估值
1Zi,b actuary 精算师
r]0
lo- ad referendum agreement 暂定协议；有待覆核的协定
5A4&+rdU ad valorem duty 从价税；按值征税
0p@k({ ] < ad valorem duty system 从价税制
+EAT:, ad valorem fee 从价费
?PyG/W ad valorem tariff 从价关税
eBJUv]o % additional allowance 额外免税额
k{<,\J additional amount for unexpired risk 未过期风险的额外款额
;-Jb1"5 additional assessable profit 补加应评税利润
ScSZGs 5& additional assessment 补加评税
ru7RcYRq additional commitment 额外承担
" XT"|KF|D additional commitment vote 额外承担拨款
1\r|g2Z
: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=ID
2 additional dependent parent allowance 供养父母额外免税额
>X51$ wBL additional provision 额外拨款
%b^ OeWip additional stamp duty 附加印花税
BY]i;GVq additional tax 补加税罚款；补加税款
p^ pOuy8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=?-ye!w adjudged bankrupt 被裁定破产
IO/4.m-aN# adjudicated bankrupt 裁定破产人
41_SRh7N adjudication fee 裁定费；评定印花税额手续费；评估契据费
}`NU@O# adjudication of bankruptcy 裁定破产；宣告破产
kVD(Q ~< adjudication of insolvency 裁定无力偿还债务
%G?;!Lz adjusted actual 经调整的实数；调整后的实数
1DA1N<' adjusted current assets 经调整的流动资产；调整后的流动资产
{Ions~ cO) adjusted figure 经调整的数字；调整后的数额
T_lsGu/ adjusted liabilities 经调整的负债；调整后的负债
"jaJr5Wv=y adjusted loss 经调整的亏损；调整后的亏损
E!O\87[ 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
sIv)' adjusted profit 经调整的利润；调整后的利润
Q(o!iI:Gts adjusted surplus 经调整的盈余额；调整后的盈余额
g38&P3/ adjusted value 经调整的价值；调整后的价值
,p9i% i adjustment 调整；修订；理算〔保险〕
I=!rbF;Z adjustment centre 调剂中心
l]]l adjustment lag 调整过程的时间差距；调整时差
+GAf O0 adjustment mechanism 调整机制
"rAY.E] adjustment of loss 亏损调整
oY =q4 D adjustment process 调整过程；调整程序
VG>vn`x>a adjustment range 调整幅度
Z,.G%"i3C administered exchange rate 受管制汇率
5~yNqC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x[Wwq =~ administration expenses 行政费用
7jJbo]& administration fee 手续费；行政费
Ia'ZV7' administration in bankruptcy 破产管理
Gxa x2o administration order 遗产管理令
8#D:H/ `' administrator 管理人；遗产管理人
`4 y]Z) administrator of the estate 遗产管理人
8#&q$kE admission of debt 债项承认书
s-ZI
^I2\ admission of proof 接纳债权证明
W@2vjz advance 放贷款项；垫付款项；预支款项；预付款项
e9E\% p advance account 暂支帐目；预付款帐户
l)-Mq@V advance compensation 预付补偿金
&k8vWXMGk% advance from shareholder 股东垫款
w ;e(Gb%9 advance pending reimbursement 预支以待日后付还
A4QcQ" advanced economy 先进经济体系
&,.Y9;
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Ei2%DMN7) advances warrant 垫款令
U/NBFc:[y: advancing 贷出
I_q~*/<h adverse balance 逆差
')N{wSM9Ft adverse exchange 逆汇
A$WZF/x advertisement addressed to shareholders 在报章刊登的致股东通告
Bu]t *$ advice for collection 托收通知书
LA[g(i 7 advice of drawing 提款通知书；汇票通知书
jp+_@S> advice of payment 付款通知
d
HJhFw Advisory Committee [Securities and Futures Commission]
9*:gr#(5 谘询委员会〔证券及期货事务监察委员会〕
( 7DXRcr< Advisory Committee on Diversification 经济多元化谘询委员会
Oi} T2I affidavit 誓章；遗产申报誓章
&Sp -w?kM affidavit of no receipt 述明无收款的誓章
Y+qQI MZ affiliate 联号；联营公司；附属公司
tW;:- affiliated company 附属公司；联号；联营公司
s[U r~Wvn affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}Up.){.% affordability 负担能力
DK m Z African Development Bank [AfDB] 非洲开发银行
D.%B$Y;G after-acquired property 事后取得的财产
Y[SU&LM after-hours dealing 市后交易
| / }\6L] after-tax profit 税后盈利；税后利润；税后溢利
W~Z<1[ agency agreement 代理协议
a83g\c5 agency expenses 代理机构的开支
Xe+,wW3YF agency fee 代理费
LC0d/ hM Agency Law 《代理法》
s9oO%e< agent 代理人；承销人
LG]3hz9^9 agent of company 公司代理人
&5t :H 8b agent's fee 代理人费；经纪费
%5\3Aw aggregate 总计；总数；总体数字
[= "r<W0 aggregate amount 总款额；总额
*{o UWt aggregate assets and liabilities 总体资产与负债
=?X$Yaw* aggregate at constant price 按固定价格计算的总体数字
` rm?a 0 aggregate demand 总需求
B[9 ( FRX aggregate gross position 总持仓量
PNeh#PI 6) aggregate limit 总限额
0 W^d hYO aggregate of salaries tax 合计薪俸税
tU/k-W3X aggregate performance 总体表现；总体业绩
q:8_]Qt aggregate supply 总体供应
voe7l+Xk aggregate surplus 总盈余
3CE[( aggregate total 整体总额
ueG|*[ aggregate value 总值；合计价值
ir3VTqz aggregated basis 合计基准
x&A vU J aggregated net chargeable income 合计应课税入息实额
+!0eu>~_& aggregation 合并计算；合计；总和
n,O5".aa< aggregation of incomes of husband and wife 夫妇入息合并计算
6>
{r6ixs1 aggregation of property 财产的总和
\.gEh1HW agio 差价；贴水
l =I eJh 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》
*V k ^f+5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&2I*0 《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》
tD$lNh^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2-0$FQ@/ 《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》
c6Q(Ygc
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ejq#~Zhr! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
kVS?RHR agreement for a settlement 授产协议
23DJV);g8 agreement for assignment 转让协议
s0hBbL0DH agreement for sale 售卖协议；买卖协议
{0YAzZ7 agreement for sale and purchase 买卖协议
N{d@^Yj agreement for the payment of interest 支付利息协议
DDd|T;8 agreement for the repayment of money 还款协议
a1N!mQ^ agreement of reinsurance 再保险协议
Wd(86idnc Agricultural Bank of China 中国农业银行
}vt%R.u air passenger departure tax 飞机乘客离境税
efz&@|KR Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G&f7+e airport tax 机场税
lnbmo Hv alcohol duty 酒精税
FnHi(S|A alienation 让与；让渡；转让
8X?>=tl alimony 生活费；赡养费
%G3sjnI;l All Ordinaries Index [AOI] 所有普通股指数
xeTgV&$@ all risks 全险；综合险
kD.pzx EM All Sales Record for Stock Market 《股票市场成交报告》
v$w++3H Allied Capital Resources Limited 新联财务有限公司
#Tp]^
n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Cpx+qQt0 allocation letter 拨款信件
m|svQ-/j allocation of fund 分配款项；预留款项
R,@g7p allocation of profit 利润分配；溢利分配
%1:c hvS allocation warrant 拨款令
'q%%m/,VPQ allotment 分配；配股
qI3NkVA'C allotment notice 股份配售通知；配股通知
G6`J1Uk allotment of shares 股份分配
V7t!?xOL allowable 可获宽免；免税的
+K6szGP allowable business loss 可扣除的营业亏损
#NRh\Wj| allowable expenses 可扣税的支出
`^U&#K allowance 免税额；津贴；备抵；准备金
XT@Mzo49z\ allowance for debts 债项的免税额
HT`1E0G8) allowance for depreciation by wear and tear 耗损折旧免税额
oYM,8 K allowance for funeral expenses 殡殓费的免税额
>E"9*:.^a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7]2 2"mc allowance for repairs and outgoings 修葺及支出方面的免税额
d @rs3Q1z allowance to debtor 给债务人的津贴
t"s5\;IJ alteration of capital 资本更改
k<4P6? alternate trustee 候补受托人
19d6]pJ5 amalgamation 合并
`Xo 4q3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$(HjI
\%l^ ambit of charges 征税范围；收费范围
0\a8}b|| amended valuation 经修订的估值
hG Apuy American Commodities Exchange 美国商品交易所
g*-2*
\ American Express Bank Limited 美国运通银行
N\R=cwk American Stock Exchange 美国证券交易所
yBn_Kd amortization 摊销
jM__{z amount due from banks 存放银行同业的款项
x0Bw{>Q amount due from banks abroad 存放海外银行同业的款项
@"1}1 6b#f amount due from holding companies 控股公司欠款
d# T?Q_3b amount due from local banks 存放本港银行同业的款项
[B Xyi
amount due to banks 银行同业的存款
93w~.p amount due to banks abroad 海外银行同业的存款
)mkS5j`5\ amount due to holding companies 控股公司存款
MD'>jO ;n amount due to local banks 本港银行同业的存款
y(8d?]4:_ amount due to outport banks 外埠银行同业的存款
& :!ij amount for note issue 发行纸币的款额
?q%b*Ek amount of bond 担保契据的款额
FDLd&4Ex amount of consideration 代价款额
V-vlTgemwc amount of contribution 供款数额
<TjBd1 amount of indebtedness 负债款额
zk>h u<_ amount of principal of the loan 贷款本金额
%2yAvGa1 amount of rates chargeable 应征差饷数额
]*o v&{' amount of share capital 股本额
elbG\qXBp amount of sums assured 承保款额
!A[S6-18%- amount of variation 变动幅度
c#\-%h amount of vote 拨款数额
a c6 *v49 amount payable 应付款额
p T=2e& amount receivable 应收款额
xv0M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4r*Pa(;y analysis 分析
5G? .T? ancillary risk 附属风险
W/v|8-gcK annual account 周年帐目；周年帐目报表；年度决算；年结
`s}BXKIv} annual accounting date 年结日期
k|#Zy, annual allowance 每年免税额；年积金；年度津贴；年津
#?m {YT{P annual balance 年度余额
- 2lRia annual disposable income 每年可动用收入
wD=am annual estimates 周年预算
R{<Y4C2~ annual fee 年费
.Z5[_'T annual general meeting 周年大会
MFTC6L+T annual growth rate 年增率；每年增长率
qeMv
Vf annual long-term supplement 长期个案每年补助金
od,tfLw4 annual pensionable emolument 可供计算退休金的年薪
p\+6"28{_~ annual report 年报
pF='jj51 Annual Report on the Consumer Price Index 《消费物价指数年报》
pbdF]>\ annual return 周年报表；周年申报表；每年报税表格
#`j][F@N Annual Return Rules 《周年报表规则》
]<X2AO1 annual review of consumer prices 每年消费物价回顾
WF)s*$'uz; annual roll-forward basis 逐年延展方式
r~[B _f! annual salary 年薪
K\X : G-C9 annual statement 年度报表；年度决算表
Mdky^;qq3; 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
gfV DqDF annuitant 年金受益人
<|V'pim annuity 年金
MOLO3?H( annuity contract 年金合约
j i##$xC annuity on human life 人寿年金
!M il ?^ antecedent debt 先前的债项
_m7c o : ante-dated cheque 倒填日期支票
{]M>Y%j48 anticipated expenditure 预期开支
.93S>U< _ anticipated net profit 预期纯利
Ma_=-cD anticipated revenue 预期收入
bs:QG1*. anti-inflation measure 反通货膨胀措施
2[BA( B anti-inflationary stance 反通货膨胀立场
uRGB/ju^E apparent deficit 表面赤字
,TJ/3_ lH apparent financial solvency 表面偿债能力
=kO@ Gk? apparent partner 表面合伙人
=phiD&= application for personal assessment 个人入息课税申请书
` 5<1EGJsD application of fund 资金应用
% 1Jd ^[W application to release as liquidator and to destruct the books of accounts and documents
#Gp
M22d'( 申请免除清盘人职务及毁灭帐簿与文件
TF)8qHy! u appointed actuary 委任精算师
Zsk?QS FE appointed auditor 委任核数师；委任审计师
s*+ZY Pk appointed trustee 委任的受托人
Z~R dFC appointer 委任人
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%K 0o apportioned pro rata 按比例分摊
c&A]pLn+x apportionment 分配；分摊
z0;9SZ9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4)E|&)-fu8 apportionment formula 分摊方程式
d v[\.T`LY apportionment of estate duty 遗产税的分摊
J 5- rp| appraisal 估价；评估
3z$HKG appreciable growth 可观增长
/evaTQPz appreciable impact 显着影响
FSVS4mtiX\ appreciable increase 可观增长
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`E@/<w8 appreciation 增值；升值
aulaX/ '-_ appreciation against other currencies 相对其他货币升值
[[&)cbv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W RY~fM appreciation tax 增值税
F*X%N_n appropriation 拨款；拨用；拨付
w. vY(s appropriation account 拨款帐目
,0FwBK Appropriation Bill 拨款法案
rBS2>? appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
w2@"PGR approved basket stock 认可一篮子证券
o6: 45 approved budget 核准预算
+&?'KZ+Z_v approved charitable donation 认可慈善捐款
l&$*}yCK approved charitable institution 认可慈善机构
H}(=?}+ approved currency 核准货币；认可货币
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) Alb\Z approved estimates 核准预算
(Q\\Gw approved estimates of expenditure 核准开支预算
at=D&oy4"+ approved overseas insurer 核准海外保险人
?U$}Rsk{# approved overseas trust company 核准海外信托公司
.u&|e approved pooled investment fund 核准汇集投资基金
bt0djJRw approved provident fund scheme 认可公积金计划
Gk{W:866 approved provision 核准拨款
V!H(;Tuuo approved redeemable share 核准可赎回股份
]}/mFY ?7 approved regional stock 认可地区性证券
|o|gP8 approved retirement scheme 认可退休金计划
yI lV[ _ approved subordinated loan 核准附属贷款
F1E . \l arbitrage 套戥；套汇；套利
*|@+rbjVC arbitrageur 套戥者；套汇者
2h5tBEOX.s arbitrary amount 临时款项
\!m!ibr arrangement 措施；安排；协定
,v|CombIc. arrears 欠款
v)% [ arrears of pay 欠付薪酬
/5jKX 5r arrears of revenue 逾期未收税款；逾期未收的帐项
exsQmbj* % articles of association 组织章程；组织细则；组织章程细则
vs+ We*8H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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nJ"f; ascertainment of profit 确定利润
m&,b C)} "Asia Clear" “亚洲结算系统”
`~0P[>|+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zLo;.X[Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
KxGKA Asian Development Fund [ADF] 亚洲发展基金
|x*{fXdMhr Asian dollar bond 亚洲美元债券
nD(w @c? Asian dollar market 亚洲美元市场
TS/Cp{ Asian dollar rate 亚洲美元利率
~@[(U!G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9=H}yiJz Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r+ SEw ; asked price 沽盘；喊价；索价；卖方报价
' n>EEQyp' assessable income 应评税入息
`D4oAx d9 assessable loss 应评税亏损
`!] R!T@C assessable profit 应评税利润
4n#YDZ assessable value 应评税值
G]1(X38[si assessed profit 估定利润
"^Y6ctw assessed value 经评估价值
}7-7t{G assessment 评税；评定；估价；评税单
`Fz \wPd assessment number 评税编号；估价编号
&3jBE -- assessment of additional tax 补加税评税
Lf[G>0t&n assessment of performance 业绩评估；实绩评价
!-F ^VGD(8 Assessor 评税主任
7 kEx48 asset price bubbles 资产价格泡沫
Oi6f 8*, asset-backed securities 具资产保证的证券
h=!M6ya p< assets accretion 资产增值
2%`^(\y assets and liabilities 资产与负债
D!c1;IHZ assets betterment statement 资产递增表；资产改进表
f<'n5}{RO0 assets lending 实物放款；有抵押贷款
a$~IQ2$|6 assets of the company passing on the death 死者去世时转移的公司资产
E(7@'d{o assets pledged as security for liabilities 用作负债抵押的资产
B:B8"ODV assets portfolio 资产投资组合
a|8| @, assets price 资产价格
,LoMt ]H assets quality 资产质素
&b 5T&-C< assets realization 资产变现
vYYS .ve assets refinancing arrangement 资产再集资安排
dK[* assets securitization 资产证券化
_{[k[] assets situated outside Hong Kong 在香港以外地方的资产
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:ES? assets stripping 削减资产；拆卖资产
M ' a& assets value 资产值
GU:r vS ! assignee 承让人
,}eRnl\ assignment 转让；转让书；转让契
sM #!Xl; assignment of interest 权益转让
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Z=,m assignment of letters patent and trade mark 专利证书及商标转让
.WBI%ci assignment of property 物业转让；物业转让书
;Fx') assignment right 转让权
_)OA$ assignor 转让人
)GB3=@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
dCa}ITg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[q|?f?Zl associate member 附属会员
:D<: N*9i associated body corporate 相联法人团体
Oqd"0Qt- associated company 相联公司；联属公司
HyZVr2 associated corporation 相联法团
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c# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#;5[('&[ 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
pg} ~vb" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V?U%C%C|e association of underwriters 承保人组织
JR H f.? assumption of control 接管
y jGGqz$ assurance 担保；保险；转易；转易书
%zA2%cq< assurance of interest 权益的转易
A/ 7r:yO at 19XX price 按一九ＸＸ年价格计算
gJ<@;O8zu0 at a discount 按赔价计算；按贴水价格计算；打折扣
fBHkLRFH at a premium 按溢价计算；按升水价格计算
= 4BLc at call 通知付款；按通知
sN6 0o 7. at constant market price 按固定市价计算
6V.awg, at constant price 按固定价格计算
8#X?k/mzU at cost 按成本计算
Qw3a" k- at current market price 按当时市价计算；按现时市价计算
,[Dh2fPM, at current price 按当时价格计算；按现时价格计算
L@)b%Q@a at factor cost 按要素成本计算；按生产要素成本计算
E}xz7u at money-of-the-day price 按付款当日价格计算
3I'M6 WA at or better 按指定或较佳价位〔买卖指令〕
l9M#]*{ at par 按面值计算；平价
f28gE7Y\a at sight 见票即付
zAKq7'_= at the close 按收市盘
/K i0+(4 at the opening 按开市盘
p2pTs&}S attestation 见证；见证条款
`E./ p at-the-money option 平价期权
Rel(bA-[N attorney 受权人；受托代表人
LFk5rv'sM0 attornment 新拥有人承认书
hEyX~f attributable profit 可归属利润
E9L!O.Q attributable share value 可归属股份价值
WE+sFaKq- Auckland Stock Exchange 奥克兰证券交易所
2(+RIu0d auction 拍卖
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auctioneer 拍卖商
&(5^v w<0 audit 审计；核数
5W?yj>JR Audit Commission 审计署
N+Q(V*:3v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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8#:@at 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〕
5QqJ I#4~ audit review 帐目审查
btUUZ"q< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZTQ$Ol+{ q audited account 审计帐目；经审计的帐目
:J=+; I(UI audited annual account 经审计的周年帐目
F'V +2,. audited balance sheet 经审计的资产负债表
c7FfI"7HR auditor 核数师；核数主任；审计师
#Pb7E L#c auditor's certificate 核数师证明书；审计师证明书
1Qp1Es<) auditor's report 核数师报告；审计师报告
W+ #}~2&Dv Aussie bond 澳元债券
4FfwpO3,Ku austerity budget 紧缩预算
BxSk%$J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xm<5S;E5U4 Australia All Ordinaries Index 澳洲所有普通股票指数
"-0pz\a Australian Dollar [AUD] 澳元
M9uH&CD6U Australian Options Market 澳大利亚期权市场
H$k![K6Uj Australian Securities Commission 澳洲证券事务监察委员会
?=/}Ft Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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3#p} Australian Stock Exchange 澳大利亚证券交易所
afxj[;p! Austrian Schilling [ATS] 奥地利先令
zxk??0] / authentication 认证；鉴证
G/LXUhuif authority to purchase 委托购买证；委购书
hO+O0=$}wN authorization 认可；核准；授权；授权书
-(4E authorization by direction 指示授权
|x _ -I#H authorization by instruction 指令授权
_|^&eT-u authorization by warrant 令状授权
yS:IR I. authorization of unit trust 单位信托的认可
J[<D /WIH authorized agent 指定代理人
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9E-> ; 0- authorized clerk 出市员
vOvxQS}dBp authorized dealer 认可交易商
tj"v0u?zW authorized financial institution 认可财务机构
H# 1*'e> authorized fund 认可基金
Ux%\Y.PPI authorized fund house 获授权的基金公司；认可基金公司
^'C,WZt authorized institution 认可机构
o +if %3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4e(9@OLP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;qMnO_ E authorized insurer 获授权保险人；获认可承保人
eI/\I:G{f authorized investment 特准投资项目
9sfB+]}h authorized person 获授权人
\dp9@y[^ authorized representative 获授权代表
yZj}E Ba authorized share capital 法定股本
;qT!fuN; automated quotation system 自动报价系统
(!XYH@Mz<w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JR?
)SGB 自动交易系统〔香港期货交易所有限公司〕
i(& 6 ys5 automatic adjustment mechanism 自动调整机制
'y+bx?3Z automatic adjustment system 自动调整系统
p5twL Automatic Clearing House 自动票据交换所
NE=#5?6%g7 automatic exchange rates accumulation system 自动化汇率累集系统
_C v[`e. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*uI hxMX automatic teller machine [ATM] 自动柜员机
K-"HcHuF autopay 自动转帐
3zA 8pI w available assets 可用资产
V<~_OF available fiscal reserve 现存财政储备
B>p0FQ. available profit 可用利润
^H\-3 /si* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q C \, average 平均；平均数；海损
OIXAjU*N average basic salary 平均基本薪金
RAv RNd average consumer expenditure 平均消费开支；一般消费开支
(N~zJ .o average cost 平均成本
8Y{}p[UFT average cost of land production 增辟土地平均成本
wH(vX<W-E average daily turnover 平均每日成交额
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u average daily wage rate 平均每日工资率
zP{<0o average expenditure pattern 平均开支模式
NU)`js average growth rate 平均增长率
UuOLv; v average net fixed assets 固定资产平均净值
gT5Ji~xI average of relatives 相对价格平均数
TQ 5MKqR$ average price 平均价格
RB% fA%d average propensity to consume 平均消费倾向；一般消费倾向
s5 zGg]0 average propensity to save 平均储蓄倾向；一般储蓄倾向
RIVL 0Ig average rate 平均率
[c
KI0 average revenue 平均收入；平均收益
f)AW ! / average stock 平均库存；平均存货
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iK`w average yearly rent 平均年租
v8 '`gY avoidance of double taxation 避免双重课税
y3@x*_K8 avoidance of tax 避税
