A:
2E/"hQ w A share Ａ股；甲类股份
#;q dY [v abatement of tax 减税；减扣免税额
uHvp;]/0\ ABN AMRO Bank N.V. 荷兰银行
}mq6]ZrK above-the-line expenditure 线上项目支出；经常预算支出
dIa+K?INX above-the-line receipt 线上项目收入；经常预算收入
xU >WEm2 ABSA Asia Limited 南非联合亚洲有限公司
a# y;dK absolute change 绝对数值变更
l%pu HZ)t absolute expenditure 实际开支
5Y'qaIFR absolute guideline figure 绝对准则数字
n :\~'+$ absolute interest 绝对权益
xH(lm2kvT absolute order of discharge 绝对破产解除令
9_ rYBX absolute profit margin 绝对利润幅度
NAQAU
*yP absolute value 实值；绝对值
#Z`q+@@ ]A absolutely vested interest 绝对既得权益
w?k>:,'[ absorbed cost 已吸收成本；已分摊成本
i6tf2oqO7 absorption 吸收；分摊；合并
ith
3 =`3 absorption rate 吸收率；摊配率；分摊率
m}aB?+i ACB Finance Limited 亚洲商业财务有限公司
.4M.y:F acceptable form of reciprocity 合理的互惠条件
tI TS1 acceptable rate 适当利率；适当汇率
&5spTMw8 acceptance agreement 承兑协议
NI}yVV acceptance for honour 参加承兑
st3l2Q acceptor 承兑人；接受人；受票人
wh\}d4gN acceptor for honour 参加承兑人
Ng>5?F^v accident insurance 意外保险
l7259Ro~ Accident Insurance Association of Hong Kong 香港意外保险公会
_A5e{Gb accident insurance scheme 意外保险计划
(Hz ^)5(~ accident year basis 意外年度基准
ZaDyg"Tw+ accommodation 通融；贷款
)oDHeU<& accommodation bill 通融票据；空头票据
z Rl3KjET accommodation party 汇票代发人
'}JhzKNj account balance 帐户余额；帐户结余
k _qd | account book 帐簿
N^ ds
RYC account collected in advance 预收款项
V>)OpvoT# account current book 往来帐簿
H* QIB_ account of after-acquired property 事后取得的财产报告
V b 4#, account of defaulter 拖欠帐目
Y E s & account payable 应付帐款
Y1OkkcPb{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
@+M
/& account receivable 应收帐款
KL:j?.0 account receivable report 应收帐款报表
.TR9975 account statement 结单；帐单；会计财务报表
{M$1N5Eh account title 帐户名称；会计科目
!M]uL&: accountant's report 会计师报告
`H_ 3Uc Accountant's Report Rules 会计师报告规则
$L>@Ed< accounting and auditing procedure 会计与审计程序；会计与核数程序
2*< nu><b Accounting Arrangements 《会计安排》
w%VU/6~ accounting basis 会计基础
HU }7z K2 accounting by Official Receiver 破产管理署署长呈交的帐目
_ Yx]_Y9I Accounting Circular 《会计通告》
YTX,cj#D^& accounting class 会计类别
kg~mgMR+w accounting date 记帐日期；会计结算日期
L9 \1+rq accounting for money 款项核算
FLCexlv^ Accounting Officer 会计主任
G5RR]?@6V accounting period 会计报告期；会计期
5C*Pd
Wpl accounting policy 会计政策；会计方针
t#/YN.@r accounting practice 会计惯例
eV"h0_ox accounting principle 会计准则
VT%NO'0 accounting record 会计记录
/W30~y accounting report 会计报告
? )?Ng} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GT!M[*[ Accounting Society of China 中国会计学会
wj<6kG accounting statement 会计报表
/y#f3r+*2 accounting system 会计制度；会计系统
=Z3 F1Cq? accounting transaction 会计事项；帐务交易
f ue(UMF~ accounting treatment 会计处理
0r] t `{H accounting year 会计年度
}6 }l7x accretion 增值；添加
r
CHl?J accrual 应计项目；应累算数目
JEwa
& accrual basis 应计制；权责发生制
@= Uh', F accrual basis accounting 应计制会计；权责发生制会计
d(x\^z accrue 应累算；应计
=:,g accrued benefit 应累算利益
u+e{Mim accrued charges 应计费用
U q,^Wy accrued cumulative preference share dividend 应累算的累积优先股股息
v
~?qz5:K~ accrued expenses 应累算费用
>,Ci?[pf accrued interest payable 应付利息；应计未付利息
x{8xW0 accrued interest receivable 应收利息；应计未收利息
' !cCMTj accrued right 累算权益
TnOggpQ6X accruing profit 应累算的利润
&yT qZ*Yuk accumulated fiscal reserve 累积财政储备
9:[ 9v accumulated profit 累积利润；滚存溢利
S6M}WR^, accumulated reserve 累积储备
+nhLIO{{L accumulation of surplus income 累积收益盈余
M j?`j_X acquired assets 既得资产
4qbBc1,7y acquisition 收购；购置；取得
E *6C w
l acquisition cost 购置成本
R)( T^V`{ acquisition expenses 购置费用
:WS@=sZN acquisition of 100% interest 收购全部股权
ufZDF=$7 acquisition of control 取得控制权
=/+-<px acquisition of fixed assets 购置固定资产
Rz:]\jcIT/ acquisition of shell “买壳”
gH Eu/8E acquisition price 收购价
b:m88AG act of God 天灾
gNrjo= acting partner 执事合伙人
UiP"Ixg6 active market 买卖活跃的市场；交投畅旺的市场；旺市
o.g V4% active partner 积极参与的合伙人
f#"J]p active trading 交投活跃
GL0L!="! actual circulation 实际流通
bMu+TgAT, actual cost 实际成本
wn, KY$/ actual expenditure 实际开支；实际支出
qzLPw*; actual income 实际入息；实际收入；实际收益
#PW9:_BE actual market 现货市场
oUr66a/[U actual price 现货价；实际价格
9@:2wR | actual profit 实际利润
$q{!5-e actual quotation 实盘；实际价位；实际报价
Y;Dp3v ! actual year basis 按实际年度计算
x7w4[QYw actuals 实货
xY8$I6 actuarial investigation 精算调查
Al^d $FaF actuarial principle 精算原则
J26 V nK actuarial report 精算师报告
A_ZY=jP Actuarial Society of Hong Kong 香港精算学会
:$|HNeDO actuarial valuation 精算师估值
9Cp-qA%t actuary 精算师
M}- Rzc ad referendum agreement 暂定协议；有待覆核的协定
|?xN\O^#} ad valorem duty 从价税；按值征税
t%FwXaO# ad valorem duty system 从价税制
Zw9FJ/Zn@ ad valorem fee 从价费
] t ,BMu=% ad valorem tariff 从价关税
O`\;e>!t additional allowance 额外免税额
:zbQD8 jv additional amount for unexpired risk 未过期风险的额外款额
Hq x-~hQO additional assessable profit 补加应评税利润
mzKiO_g} additional assessment 补加评税
hJ? O],4J additional commitment 额外承担
[`[ |l
additional commitment vote 额外承担拨款
^_W#+>&-- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aEWWP] additional dependent parent allowance 供养父母额外免税额
a :`E0}C additional provision 额外拨款
8z`G,qh additional stamp duty 附加印花税
4G 0m\[Du additional tax 补加税罚款；补加税款
( Q!}9K3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|O+H[;TB6 adjudged bankrupt 被裁定破产
7#a-u<HF" adjudicated bankrupt 裁定破产人
F 4z{LhZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
\fd v]f adjudication of bankruptcy 裁定破产；宣告破产
`r':by0M adjudication of insolvency 裁定无力偿还债务
D|p9qe5% adjusted actual 经调整的实数；调整后的实数
9};8?mucr adjusted current assets 经调整的流动资产；调整后的流动资产
y u|8_<bq adjusted figure 经调整的数字；调整后的数额
FUb\e-Q= adjusted liabilities 经调整的负债；调整后的负债
+Q)XH>jh adjusted loss 经调整的亏损；调整后的亏损
!zpRrx _ 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
]Sz:|%JP1 adjusted profit 经调整的利润；调整后的利润
MYvY]Jx3 adjusted surplus 经调整的盈余额；调整后的盈余额
n\'4 adjusted value 经调整的价值；调整后的价值
yYYSeH adjustment 调整；修订；理算〔保险〕
B{#I: Rs9 adjustment centre 调剂中心
(gU!=F?#m adjustment lag 调整过程的时间差距；调整时差
[ 5b--O adjustment mechanism 调整机制
a0E)2vt4 adjustment of loss 亏损调整
j0aXyLNX adjustment process 调整过程；调整程序
y9GoPC`z adjustment range 调整幅度
]^7@}Ce_ administered exchange rate 受管制汇率
h"Q8b}$^) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b3[!V{| administration expenses 行政费用
!hy-L_wL] administration fee 手续费；行政费
zxl@(h d administration in bankruptcy 破产管理
UnV.~ u~ administration order 遗产管理令
3M7/?TMw{6 administrator 管理人；遗产管理人
H@>` F administrator of the estate 遗产管理人
uyWu npT admission of debt 债项承认书
W,n!3:7 s admission of proof 接纳债权证明
qgHWUwr+n advance 放贷款项；垫付款项；预支款项；预付款项
AKfDXy advance account 暂支帐目；预付款帐户
>\#*P'y` d advance compensation 预付补偿金
Eyqa?$R advance from shareholder 股东垫款
C2I_%nU Z1 advance pending reimbursement 预支以待日后付还
p%Vt#?q advanced economy 先进经济体系
&` r-.&Y advancement 预付；预付财产
m? }6)\ob advances warrant 垫款令
p27~>xQ advancing 贷出
P |E| $)m adverse balance 逆差
4l'fCZhA} adverse exchange 逆汇
@Uvz8* b6 advertisement addressed to shareholders 在报章刊登的致股东通告
Y\P8 v advice for collection 托收通知书
#p&qUw advice of drawing 提款通知书；汇票通知书
7Q9 w?y~c advice of payment 付款通知
"+nR GEs6 Advisory Committee [Securities and Futures Commission]
U9 s& 谘询委员会〔证券及期货事务监察委员会〕
&PHTpkaam Advisory Committee on Diversification 经济多元化谘询委员会
B m<`n;m affidavit 誓章；遗产申报誓章
ltSU fI affidavit of no receipt 述明无收款的誓章
k]|~>9eY] affiliate 联号；联营公司；附属公司
$8h%a
8I affiliated company 附属公司；联号；联营公司
lfgq =8 d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/Cr%{'P zk affordability 负担能力
;ef}}K African Development Bank [AfDB] 非洲开发银行
o:'MpKm after-acquired property 事后取得的财产
? :%@vM after-hours dealing 市后交易
ec;o\erPG after-tax profit 税后盈利；税后利润；税后溢利
I$G['` XX/ agency agreement 代理协议
gz9j & W.
agency expenses 代理机构的开支
JPHL#sKyz agency fee 代理费
+3BN } Agency Law 《代理法》
^[`%&uj!g agent 代理人；承销人
SKN`2[ahD agent of company 公司代理人
/36:ms A agent's fee 代理人费；经纪费
G~a ZJ, aggregate 总计；总数；总体数字
Dx?,=~W9 aggregate amount 总款额；总额
JXQO~zj aggregate assets and liabilities 总体资产与负债
Bk c4 TO aggregate at constant price 按固定价格计算的总体数字
i&fuSk EP aggregate demand 总需求
uH^-R_tQ aggregate gross position 总持仓量
8dA~\a aggregate limit 总限额
v{ 4$D~I aggregate of salaries tax 合计薪俸税
K5h aggregate performance 总体表现；总体业绩
_|2:_N= aggregate supply 总体供应
<xm7qmqI aggregate surplus 总盈余
%wy .TN aggregate total 整体总额
'H>^2C iM aggregate value 总值；合计价值
:3Ox~o aggregated basis 合计基准
|HQW0 aggregated net chargeable income 合计应课税入息实额
M|h3Wt~7 aggregation 合并计算；合计；总和
!f [_+CD aggregation of incomes of husband and wife 夫妇入息合并计算
@,+5y \]C aggregation of property 财产的总和
PC8Q"O agio 差价；贴水
F)QDJE0 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》
9TC,!0U{_. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q3!bky\ 《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》
K69'6?# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.`eN8Dl1 《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》
!e<^?
r4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kDioD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bAqA1y3= agreement for a settlement 授产协议
J/$&NWF agreement for assignment 转让协议
2%m B K agreement for sale 售卖协议；买卖协议
&p@O _0nF agreement for sale and purchase 买卖协议
6nvz8f3*r] agreement for the payment of interest 支付利息协议
b8UO,fY q agreement for the repayment of money 还款协议
wn%A4-%{ agreement of reinsurance 再保险协议
Lk 8ek}o' Agricultural Bank of China 中国农业银行
C&%_a~ air passenger departure tax 飞机乘客离境税
{ VRf0c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CH X #^0m. airport tax 机场税
H7n>Vx:L- alcohol duty 酒精税
Q)h(nbbVak alienation 让与；让渡；转让
C1)!f j= alimony 生活费；赡养费
k y7Gwc All Ordinaries Index [AOI] 所有普通股指数
wi=v}R_ all risks 全险；综合险
vk^xT All Sales Record for Stock Market 《股票市场成交报告》
_`T_">9r Allied Capital Resources Limited 新联财务有限公司
-Q*gW2KmV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5t]H?b8 allocation letter 拨款信件
24eLB? H allocation of fund 分配款项；预留款项
q0vQ a allocation of profit 利润分配；溢利分配
4D4j7 allocation warrant 拨款令
Y:[ u1~a allotment 分配；配股
W${Ue#w77 allotment notice 股份配售通知；配股通知
^0 9," <@k allotment of shares 股份分配
&h/X ku&0 allowable 可获宽免；免税的
a`>B Ly5o allowable business loss 可扣除的营业亏损
U5de@Y allowable expenses 可扣税的支出
h2R::/2. allowance 免税额；津贴；备抵；准备金
7{*>agQh allowance for debts 债项的免税额
gM: " .Ee allowance for depreciation by wear and tear 耗损折旧免税额
(\x]Y MLH allowance for funeral expenses 殡殓费的免税额
f
;n3&e0eC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fx.=#bVX7 allowance for repairs and outgoings 修葺及支出方面的免税额
%h!B^{0 allowance to debtor 给债务人的津贴
sO@Tf\d alteration of capital 资本更改
nNn :- alternate trustee 候补受托人
kffcm/ amalgamation 合并
{P_.~0pc* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6i/(5 nQ ambit of charges 征税范围；收费范围
b ]KBgZ amended valuation 经修订的估值
~4'$yWG American Commodities Exchange 美国商品交易所
FZn w0tMq American Express Bank Limited 美国运通银行
3!]rmZ-W American Stock Exchange 美国证券交易所
xA*<0O\V amortization 摊销
> ~O.@| amount due from banks 存放银行同业的款项
Gd85 kY@w7 amount due from banks abroad 存放海外银行同业的款项
JWxwJex amount due from holding companies 控股公司欠款
?Ir:g=RP* amount due from local banks 存放本港银行同业的款项
ym1Y4, amount due to banks 银行同业的存款
&6VnySE? amount due to banks abroad 海外银行同业的存款
-i Z`Y? amount due to holding companies 控股公司存款
3Y$GsN4ln amount due to local banks 本港银行同业的存款
Q$"D]!G amount due to outport banks 外埠银行同业的存款
FYQ S)s amount for note issue 发行纸币的款额
;2QP7PrSY amount of bond 担保契据的款额
T>W,'H amount of consideration 代价款额
]Y&VT7+Z amount of contribution 供款数额
+ Z P7{% amount of indebtedness 负债款额
i83OOV$1J amount of principal of the loan 贷款本金额
f/?P514h amount of rates chargeable 应征差饷数额
r~['VhI!;E amount of share capital 股本额
sW\!hW1*x amount of sums assured 承保款额
S_H+WfIHV' amount of variation 变动幅度
RViAwTvY amount of vote 拨款数额
8}:nGK|kx amount payable 应付款额
FS.L\MjV]U amount receivable 应收款额
5b7RY V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]`WJOx4 analysis 分析
1'8Yk hQ2a ancillary risk 附属风险
Nh + H 9 annual account 周年帐目；周年帐目报表；年度决算；年结
5 z)~\;[ - annual accounting date 年结日期
} Q+|W=2t annual allowance 每年免税额；年积金；年度津贴；年津
JBZ@'8eqi] annual balance 年度余额
F#E3q|Q"BS annual disposable income 每年可动用收入
@= u3ZVD annual estimates 周年预算
JucY[`|JV annual fee 年费
jL}v 9$ annual general meeting 周年大会
8 &dF annual growth rate 年增率；每年增长率
\9EjClf o annual long-term supplement 长期个案每年补助金
E]r?{t`] annual pensionable emolument 可供计算退休金的年薪
BiBOr}ZQ annual report 年报
9M c ae 31 Annual Report on the Consumer Price Index 《消费物价指数年报》
_yR^*}xJb annual return 周年报表；周年申报表；每年报税表格
e*1_ 8I#2 Annual Return Rules 《周年报表规则》
R4d=S4 i annual review of consumer prices 每年消费物价回顾
a 1*p*dM# annual roll-forward basis 逐年延展方式
S+lqA-: annual salary 年薪
"0TZTa1e annual statement 年度报表；年度决算表
!;'=iNOYR 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
uyx 2;f annuitant 年金受益人
u ^RxD^=L annuity 年金
BY*8ri^u annuity contract 年金合约
#g!.T g' annuity on human life 人寿年金
2
yz _ antecedent debt 先前的债项
_q^E,P ante-dated cheque 倒填日期支票
hi[pVk~B) anticipated expenditure 预期开支
<~= Vg anticipated net profit 预期纯利
],].zlN anticipated revenue 预期收入
EoDA]6?Lj anti-inflation measure 反通货膨胀措施
-UT}/:a anti-inflationary stance 反通货膨胀立场
,hmL/K0"(5 apparent deficit 表面赤字
&)<)^.@3G^ apparent financial solvency 表面偿债能力
sDV Q#}a apparent partner 表面合伙人
Cgc\
ah application for personal assessment 个人入息课税申请书
=2x^nW application of fund 资金应用
w4Z'K& d= application to release as liquidator and to destruct the books of accounts and documents
f%hEnZv 申请免除清盘人职务及毁灭帐簿与文件
poFg 1 appointed actuary 委任精算师
ybUaTD@?}b appointed auditor 委任核数师；委任审计师
4B][S 'f appointed trustee 委任的受托人
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Nr# O appointer 委任人
#X"@<l4F apportioned pro rata 按比例分摊
akQ7K apportionment 分配；分摊
Oow2>F%_# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[Vt\$ apportionment formula 分摊方程式
R G`1en apportionment of estate duty 遗产税的分摊
i!Ga5 v8n: appraisal 估价；评估
=tY T8Q;al appreciable growth 可观增长
|Q>Ir T appreciable impact 显着影响
IE~ |iQ?- appreciable increase 可观增长
>LuYHr appreciation 增值；升值
~Cjn7 appreciation against other currencies 相对其他货币升值
#e5\j\#. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4KrL{ Z+} appreciation tax 增值税
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appropriation 拨款；拨用；拨付
3+b t~J0 appropriation account 拨款帐目
D1;Q C Appropriation Bill 拨款法案
Hp nWo DM appropriation-in-aid system 补助拨款办法
8~gLqh8^V approved assets 核准资产
"zy7C*)>r approved basket stock 认可一篮子证券
Y
nZiT e@ approved budget 核准预算
BsJC0I( approved charitable donation 认可慈善捐款
n'w.;
q approved charitable institution 认可慈善机构
ReeH@.74 approved currency 核准货币；认可货币
WuW^GC{7 approved estimates 核准预算
;*&-C9b approved estimates of expenditure 核准开支预算
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wt7; approved overseas insurer 核准海外保险人
ete.! *= approved overseas trust company 核准海外信托公司
>F&47Yn approved pooled investment fund 核准汇集投资基金
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^ approved provident fund scheme 认可公积金计划
w lmRe`R approved provision 核准拨款
{]|J5Dgfe approved redeemable share 核准可赎回股份
0SPk|k r approved regional stock 认可地区性证券
dcT80sOC approved retirement scheme 认可退休金计划
L j$;:/G approved subordinated loan 核准附属贷款
\nqS+on] arbitrage 套戥；套汇；套利
G*v,GR arbitrageur 套戥者；套汇者
>lM l arbitrary amount 临时款项
N17RLz *\ arrangement 措施；安排；协定
lb1Xsgm{ arrears 欠款
^sg,\zD 'X arrears of pay 欠付薪酬
sn>~O4" arrears of revenue 逾期未收税款；逾期未收的帐项
Ecx<OTo articles of association 组织章程；组织细则；组织章程细则
<rS F* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ws^ np ascertainment of profit 确定利润
]M'=^32 "Asia Clear" “亚洲结算系统”
pY$Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<b<j=_3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G owH]MO Asian Development Fund [ADF] 亚洲发展基金
[PKR2UEe] Asian dollar bond 亚洲美元债券
dAe')N:KPI Asian dollar market 亚洲美元市场
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^/q7 Asian dollar rate 亚洲美元利率
D|#E9OQzs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o%*xvH*A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6\S~P/PkE asked price 沽盘；喊价；索价；卖方报价
KCDE{za assessable income 应评税入息
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L+sR3bR assessable loss 应评税亏损
1g~R/*Jo assessable profit 应评税利润
.w ,q0<} assessable value 应评税值
HE_8(Ms ;8 assessed profit 估定利润
Vs{|xG7W D assessed value 经评估价值
5ms(Wd assessment 评税；评定；估价；评税单
G 9vpt M assessment number 评税编号；估价编号
G9@0@2aY8 assessment of additional tax 补加税评税
@AuO`I@p= assessment of performance 业绩评估；实绩评价
?b5 ^ Assessor 评税主任
!$>R j asset price bubbles 资产价格泡沫
j$5LN.8J asset-backed securities 具资产保证的证券
eKqk= ( assets accretion 资产增值
ymcLFRu, assets and liabilities 资产与负债
i(+p0: < 0 assets betterment statement 资产递增表；资产改进表
eQvg7aO; assets lending 实物放款；有抵押贷款
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V"]1 assets of the company passing on the death 死者去世时转移的公司资产
5QO9Q]I#_\ assets pledged as security for liabilities 用作负债抵押的资产
Jqi%|,/] N assets portfolio 资产投资组合
_oDz - assets price 资产价格
vgN&K@hJ assets quality 资产质素
ROZF)|l assets realization 资产变现
@!d{bQd , assets refinancing arrangement 资产再集资安排
*G 9V'9 assets securitization 资产证券化
k+l b@! assets situated outside Hong Kong 在香港以外地方的资产
9k[9P;"F: assets stripping 削减资产；拆卖资产
XHGFf_kW_N assets value 资产值
9]o-O]7/ assignee 承让人
W 'u ># assignment 转让；转让书；转让契
vEz"xz1j!] assignment of interest 权益转让
ib 791 assignment of letters patent and trade mark 专利证书及商标转让
_2 osV[e assignment of property 物业转让；物业转让书
5d!-G$ @ assignment right 转让权
yJe>JK~) assignor 转让人
u08mqEa associate 有联系的人；有关连人士；相联者；合伙人；联系人
qA 5r Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Nu~lsWyRI5 associate member 附属会员
T37XBg H associated body corporate 相联法人团体
=zs`#-^8 associated company 相联公司；联属公司
]L}dzA?: associated corporation 相联法团
57'4ljvYi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U_c *6CK 公认会计师公会〔英国〕
DkAAV 9* Association of Futures Exchange Brokers 香港期货经纪协会
@49 S` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KRK CD4 association of underwriters 承保人组织
d9|<@A assumption of control 接管
.Rf_Cl assurance 担保；保险；转易；转易书
8 BNi1Qn$ assurance of interest 权益的转易
hqkz^!rp at 19XX price 按一九ＸＸ年价格计算
-!]ZMi9 at a discount 按赔价计算；按贴水价格计算；打折扣
?p8_AL'RS at a premium 按溢价计算；按升水价格计算
>t_ 6B~x9 at call 通知付款；按通知
5rZ at constant market price 按固定市价计算
t}tEvh at constant price 按固定价格计算
G?Hdq; at cost 按成本计算
G9<X_ at current market price 按当时市价计算；按现时市价计算
/fV ;^=:8c at current price 按当时价格计算；按现时价格计算
?#UO./ " at factor cost 按要素成本计算；按生产要素成本计算
OprkR at money-of-the-day price 按付款当日价格计算
)p% E%6p at or better 按指定或较佳价位〔买卖指令〕
w$-6-rE]d at par 按面值计算；平价
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KIy at sight 见票即付
)q3p-)@kQ at the close 按收市盘
YLn?.sV{[0 at the opening 按开市盘
Z0r?| G0 attestation 见证；见证条款
i&GH/y at-the-money option 平价期权
Xh;# attorney 受权人；受托代表人
zjo q6 attornment 新拥有人承认书
e6 RPIg attributable profit 可归属利润
C8i^P}y attributable share value 可归属股份价值
*<ewS8f*6 Auckland Stock Exchange 奥克兰证券交易所
*$ %a:q1U auction 拍卖
UByv ?KZi auctioneer 拍卖商
cDH^\-z audit 审计；核数
,:\|7 F Audit Commission 审计署
TT3| /zwn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\d$!a5LF} 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〕
G+|` 2an audit review 帐目审查
_ n>, !vH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
AbmA KA@ audited account 审计帐目；经审计的帐目
EG |A_m85 audited annual account 经审计的周年帐目
e.V:)7Uc audited balance sheet 经审计的资产负债表
PBkt~=j auditor 核数师；核数主任；审计师
,{?%m6.l E auditor's certificate 核数师证明书；审计师证明书
}Y36C.@H auditor's report 核数师报告；审计师报告
[ 87,s .MK Aussie bond 澳元债券
%;YHt=(1*X austerity budget 紧缩预算
$(>+VH`l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RF0Hj gP Australia All Ordinaries Index 澳洲所有普通股票指数
,',o'2=! Australian Dollar [AUD] 澳元
F6 flIG&h Australian Options Market 澳大利亚期权市场
i5,kd~%O Australian Securities Commission 澳洲证券事务监察委员会
y>e.~5 ; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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F+l Australian Stock Exchange 澳大利亚证券交易所
C/6V9;U Austrian Schilling [ATS] 奥地利先令
:'*~uJrR authentication 认证；鉴证
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# authority to purchase 委托购买证；委购书
5 5c|O authorization 认可；核准；授权；授权书
q;>7*Y& authorization by direction 指示授权
(+ y authorization by instruction 指令授权
.z}~4 BY authorization by warrant 令状授权
YcK| .Mq': authorization of unit trust 单位信托的认可
=h73s0 ] authorized agent 指定代理人
F;0}x;:> authorized capital 法定资本
s>n)B^64W authorized clerk 出市员
ax5<#3__ authorized dealer 认可交易商
%UCr;H/ authorized financial institution 认可财务机构
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j< authorized fund 认可基金
|R\>@Mg#B authorized fund house 获授权的基金公司；认可基金公司
bY QRBi authorized institution 认可机构
A#'8X w| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^\&e:Nkh authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!9P ';p}2 authorized insurer 获授权保险人；获认可承保人
2Jc j Zn authorized investment 特准投资项目
*w0%d1 authorized person 获授权人
|3 yL&" authorized representative 获授权代表
oJ|j#+Ft authorized share capital 法定股本
SPmq4 automated quotation system 自动报价系统
eb" 5- 0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z lzjVU/E 自动交易系统〔香港期货交易所有限公司〕
ptxbDzOz automatic adjustment mechanism 自动调整机制
h6` 6tk automatic adjustment system 自动调整系统
UVIKQpA]A Automatic Clearing House 自动票据交换所
uT7B#b7 automatic exchange rates accumulation system 自动化汇率累集系统
\<TX S)w] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
eHNyNVz automatic teller machine [ATM] 自动柜员机
\%N!5>cZ{ autopay 自动转帐
Oh6fj}eK available assets 可用资产
! lc [ available fiscal reserve 现存财政储备
+<3X J7D available profit 可用利润
j@uOOhy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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EzvO average 平均；平均数；海损
?\s+EE&- average basic salary 平均基本薪金
/9 p wZ%:< average consumer expenditure 平均消费开支；一般消费开支
dNL(G%Qj+" average cost 平均成本
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\R!@ average cost of land production 增辟土地平均成本
{vyv7L average daily turnover 平均每日成交额
)6,=f. % average daily wage rate 平均每日工资率
z]`k#O%%) average expenditure pattern 平均开支模式
9b"=9y, average growth rate 平均增长率
9=h'9Wo average net fixed assets 固定资产平均净值
e 5*hE average of relatives 相对价格平均数
7f!YoW;1 average price 平均价格
^mO~ W!" average propensity to consume 平均消费倾向；一般消费倾向
|My4SoO F average propensity to save 平均储蓄倾向；一般储蓄倾向
\k!{uRy' average rate 平均率
!SdSE^lz` average revenue 平均收入；平均收益
E+g@ M8D average stock 平均库存；平均存货
E 3gh?6 average yearly rent 平均年租
/Uy"M:|V1 avoidance of double taxation 避免双重课税
9}F*P669f avoidance of tax 避税
