A:
=}"R5 A share Ａ股；甲类股份
q1P :^<[ abatement of tax 减税；减扣免税额
:K: f^o]s ABN AMRO Bank N.V. 荷兰银行
jB` 7T^bU above-the-line expenditure 线上项目支出；经常预算支出
a&8l[xe1 above-the-line receipt 线上项目收入；经常预算收入
q'by;g*m ABSA Asia Limited 南非联合亚洲有限公司
XS3{R absolute change 绝对数值变更
V15q01bE# absolute expenditure 实际开支
MHGj vSx absolute guideline figure 绝对准则数字
2S'AIuIew absolute interest 绝对权益
~U/ 8 @g R absolute order of discharge 绝对破产解除令
e7h\(`J0lj absolute profit margin 绝对利润幅度
H a90 absolute value 实值；绝对值
TdNsyr}JG absolutely vested interest 绝对既得权益
W.z$a.<(rF absorbed cost 已吸收成本；已分摊成本
fHLFeSfH absorption 吸收；分摊；合并
aQxe) absorption rate 吸收率；摊配率；分摊率
7Onk!NH ACB Finance Limited 亚洲商业财务有限公司
3V"dG1? acceptable form of reciprocity 合理的互惠条件
^z38<L=z" acceptable rate 适当利率；适当汇率
zv`zsq DJ acceptance agreement 承兑协议
CJ0$;et acceptance for honour 参加承兑
ktU9LW~ acceptor 承兑人；接受人；受票人
n}+wd9J*!2 acceptor for honour 参加承兑人
W 3"vTZJF accident insurance 意外保险
k"0%' Y Accident Insurance Association of Hong Kong 香港意外保险公会
c
3}x)aQ accident insurance scheme 意外保险计划
cgzy0$8dj\ accident year basis 意外年度基准
L,O>6~9:^1 accommodation 通融；贷款
)Kxs@F accommodation bill 通融票据；空头票据
j1W
bD7*8 accommodation party 汇票代发人
%C6|-?TAd account balance 帐户余额；帐户结余
\f6lT3"VN account book 帐簿
CgN]dx* ` account collected in advance 预收款项
3e#x)H/dr account current book 往来帐簿
>\Z lZ account of after-acquired property 事后取得的财产报告
mf+K{y,L account of defaulter 拖欠帐目
:fl*w""V@ account payable 应付帐款
$U\!q@'$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
A&D 2T account receivable 应收帐款
P>.Y)$`r account receivable report 应收帐款报表
q$ bHO account statement 结单；帐单；会计财务报表
i?lX,9% account title 帐户名称；会计科目
Y"r3 i] accountant's report 会计师报告
zUe#Wp[ Accountant's Report Rules 会计师报告规则
Tw? Pp8' accounting and auditing procedure 会计与审计程序；会计与核数程序
l kI8 { Accounting Arrangements 《会计安排》
"tqS|ok. accounting basis 会计基础
3S;>ki4(0 accounting by Official Receiver 破产管理署署长呈交的帐目
I|GV
:D Accounting Circular 《会计通告》
@>d&5}F_>{ accounting class 会计类别
L~'^ W/N accounting date 记帐日期；会计结算日期
FEge+`{, accounting for money 款项核算
wa9'2a1? Accounting Officer 会计主任
Ej-=y2j{g accounting period 会计报告期；会计期
;JMOsn}8 accounting policy 会计政策；会计方针
n%7 A;l!{ accounting practice 会计惯例
?, .HA@T% accounting principle 会计准则
B)_!F`9 accounting record 会计记录
E|KLK4 ] accounting report 会计报告
BnY\FQ)K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mABwM$_ Accounting Society of China 中国会计学会
?FkQe~FN{ accounting statement 会计报表
N:m@D][/sW accounting system 会计制度；会计系统
Jr Y"J]/ accounting transaction 会计事项；帐务交易
9{au leu
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R^n*
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8#[%?}tK accretion 增值；添加
~ nLkn#Z accrual 应计项目；应累算数目
T2c_vY accrual basis 应计制；权责发生制
.Y= Z!Q accrual basis accounting 应计制会计；权责发生制会计
K8e4ax accrue 应累算；应计
]L5Z=.z& accrued benefit 应累算利益
SQz$kIZR accrued charges 应计费用
g?k#wj1uH accrued cumulative preference share dividend 应累算的累积优先股股息
WM~J,`]J accrued expenses 应累算费用
}TXp<E"\ accrued interest payable 应付利息；应计未付利息
jM|YW*zNZ accrued interest receivable 应收利息；应计未收利息
PM#$H accrued right 累算权益
%!N2!IiVs accruing profit 应累算的利润
iKR8^sj7S accumulated fiscal reserve 累积财政储备
+z~ !#j4Q accumulated profit 累积利润；滚存溢利
X3&SL~&>g accumulated reserve 累积储备
G_7ks]u- accumulation of surplus income 累积收益盈余
m-~V+JU;x acquired assets 既得资产
75Q XkJu acquisition 收购；购置；取得
F[Guy7?O acquisition cost 购置成本
j]cXLY
acquisition expenses 购置费用
A8A:@-e8A acquisition of 100% interest 收购全部股权
uIVTs9\ acquisition of control 取得控制权
*!wO:< - acquisition of fixed assets 购置固定资产
.3S\Rrv acquisition of shell “买壳”
'#pMEVP acquisition price 收购价
-(%ar%~Zd act of God 天灾
mjkw&2 acting partner 执事合伙人
y \mutm active market 买卖活跃的市场；交投畅旺的市场；旺市
a:(: :m active partner 积极参与的合伙人
"(HA9: active trading 交投活跃
|wyJh"4!
actual circulation 实际流通
b a1$kU actual cost 实际成本
l,^i5t' actual expenditure 实际开支；实际支出
q9g[+*9]$ actual income 实际入息；实际收入；实际收益
V'f&JQ A actual market 现货市场
VR5e CJ:i actual price 现货价；实际价格
}uV? actual profit 实际利润
EL2 hD$ actual quotation 实盘；实际价位；实际报价
$Hl+iF4j< actual year basis 按实际年度计算
l&e5_]+% actuals 实货
zx_O"0{5 actuarial investigation 精算调查
-Ib + #pX actuarial principle 精算原则
auyKLT3C actuarial report 精算师报告
?-RoqF Actuarial Society of Hong Kong 香港精算学会
1OfSq1G>v$ actuarial valuation 精算师估值
ci{9ODN actuary 精算师
FBwncG$]F* ad referendum agreement 暂定协议；有待覆核的协定
;?O883@r8 ad valorem duty 从价税；按值征税
xqi *N13 ad valorem duty system 从价税制
n '0 $>Q ad valorem fee 从价费
5pKvNLy.t ad valorem tariff 从价关税
Tvksf!ba additional allowance 额外免税额
pJ)+}vascR additional amount for unexpired risk 未过期风险的额外款额
]Lb?#S additional assessable profit 补加应评税利润
iA^ +/Lt additional assessment 补加评税
8-y: == C additional commitment 额外承担
K@$L~G additional commitment vote 额外承担拨款
qD=m{O8%_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
: DJ7 d additional dependent parent allowance 供养父母额外免税额
-KU)7V additional provision 额外拨款
3_j C sX additional stamp duty 附加印花税
S$kuhK>W! additional tax 补加税罚款；补加税款
6iV"Tl{z- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9wYtOQ{g adjudged bankrupt 被裁定破产
JtrDZ;^@
adjudicated bankrupt 裁定破产人
Te U7W?M^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
%M0mwt y] adjudication of bankruptcy 裁定破产；宣告破产
kS \. adjudication of insolvency 裁定无力偿还债务
U_
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adjusted actual 经调整的实数；调整后的实数
,SE$Rh adjusted current assets 经调整的流动资产；调整后的流动资产
#ejw@bd adjusted figure 经调整的数字；调整后的数额
4 HJZ^bq9| adjusted liabilities 经调整的负债；调整后的负债
+DbWMm adjusted loss 经调整的亏损；调整后的亏损
"o5gQTwb 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
mC[U)` ey adjusted profit 经调整的利润；调整后的利润
9Qs"X7 iH adjusted surplus 经调整的盈余额；调整后的盈余额
yV+ E; adjusted value 经调整的价值；调整后的价值
HC;I0&v> adjustment 调整；修订；理算〔保险〕
kT } '" adjustment centre 调剂中心
5w [ = adjustment lag 调整过程的时间差距；调整时差
]ZryY
EB adjustment mechanism 调整机制
&Lt$a_y> adjustment of loss 亏损调整
*|gs-<[#X adjustment process 调整过程；调整程序
u6S0t?Udap adjustment range 调整幅度
zcD_}t_K administered exchange rate 受管制汇率
tM PX vE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L/iVs`qF administration expenses 行政费用
% Dr4~7=7a administration fee 手续费；行政费
a@_Cx administration in bankruptcy 破产管理
e
ka@?` administration order 遗产管理令
:?:j$
=nWN administrator 管理人；遗产管理人
"aCb;2Rs administrator of the estate 遗产管理人
CAo )v,f admission of debt 债项承认书
DP6{HR$L admission of proof 接纳债权证明
J PzQBc5 e advance 放贷款项；垫付款项；预支款项；预付款项
#Wc #fP advance account 暂支帐目；预付款帐户
Wru
Fp advance compensation 预付补偿金
3}#XA+Z advance from shareholder 股东垫款
b[[6X advance pending reimbursement 预支以待日后付还
>2Qqa;nx| advanced economy 先进经济体系
Dy{ ` ">a advancement 预付；预付财产
kj3o1 Y advances warrant 垫款令
u0 oYb_Yv advancing 贷出
M6hvi(!X2 adverse balance 逆差
:@@A adverse exchange 逆汇
1-NX> E5 advertisement addressed to shareholders 在报章刊登的致股东通告
D>7_P7]y advice for collection 托收通知书
l;W y,?p advice of drawing 提款通知书；汇票通知书
,<P[C UD&& advice of payment 付款通知
ssJDaf79 Advisory Committee [Securities and Futures Commission]
sc $QbO c 谘询委员会〔证券及期货事务监察委员会〕
zyp"*0z Ur Advisory Committee on Diversification 经济多元化谘询委员会
72`/xryY affidavit 誓章；遗产申报誓章
[ls ?IFg affidavit of no receipt 述明无收款的誓章
k'I_,Z<, affiliate 联号；联营公司；附属公司
/E4 }d =5L affiliated company 附属公司；联号；联营公司
Z/05 wB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3G d&= IJ affordability 负担能力
^3 )2]>pW African Development Bank [AfDB] 非洲开发银行
(~pEro]?+) after-acquired property 事后取得的财产
61rh\<bn after-hours dealing 市后交易
*"QE1Fum' after-tax profit 税后盈利；税后利润；税后溢利
lKhh= Pc2 agency agreement 代理协议
$@qs(Xwr agency expenses 代理机构的开支
<sCq
x/L agency fee 代理费
JJHvj=9'o Agency Law 《代理法》
%Rsf6 rJ agent 代理人；承销人
cJWfLD>2_! agent of company 公司代理人
.iN*V| n agent's fee 代理人费；经纪费
wAOVH]. aggregate 总计；总数；总体数字
nM.?Q}yO~ aggregate amount 总款额；总额
eeJt4DV8v aggregate assets and liabilities 总体资产与负债
g\{! 21M aggregate at constant price 按固定价格计算的总体数字
:k )<1ua aggregate demand 总需求
%1?V6 & aggregate gross position 总持仓量
kdMS"iN8x aggregate limit 总限额
E e \-q aggregate of salaries tax 合计薪俸税
5<?c _l9X^ aggregate performance 总体表现；总体业绩
rWfurB5f aggregate supply 总体供应
T!xy^n]} aggregate surplus 总盈余
Q%VR@[`\ aggregate total 整体总额
P " _}F aggregate value 总值；合计价值
L%O8vn^3 aggregated basis 合计基准
?M-8Fp3 + aggregated net chargeable income 合计应课税入息实额
^\kHEM|5v aggregation 合并计算；合计；总和
>.wd) aggregation of incomes of husband and wife 夫妇入息合并计算
#M^Yh?~%w aggregation of property 财产的总和
IZv, Wo agio 差价；贴水
s>``-
]3 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》
= 4WZ r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2d;xAX ] 《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》
"X(= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
- QI`npsnV 《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》
-zLI!F 0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{i}Q}Og Yq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ftU5 A@(T agreement for a settlement 授产协议
Hr*Pi3 dSI agreement for assignment 转让协议
6`";)T[ G9 agreement for sale 售卖协议；买卖协议
<d&)|W agreement for sale and purchase 买卖协议
W>wi;Gf# agreement for the payment of interest 支付利息协议
34^Cfh agreement for the repayment of money 还款协议
9c % Tv agreement of reinsurance 再保险协议
^t
ldm7{_ Agricultural Bank of China 中国农业银行
+M]8_kE=+l air passenger departure tax 飞机乘客离境税
S=amj cC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|j}F$*SE[ airport tax 机场税
, Y8X"~{A alcohol duty 酒精税
h5J wB<8 alienation 让与；让渡；转让
r4ttEJ-jG alimony 生活费；赡养费
~rX6owBq All Ordinaries Index [AOI] 所有普通股指数
%e<dV\x?T all risks 全险；综合险
u\geD All Sales Record for Stock Market 《股票市场成交报告》
^`MDP`M; Allied Capital Resources Limited 新联财务有限公司
~ d `4W<1a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;GT)sI allocation letter 拨款信件
U@5Z9 /n{ allocation of fund 分配款项；预留款项
UYrzsUjg& allocation of profit 利润分配；溢利分配
C$ `Y [w allocation warrant 拨款令
3 DHA^9<q allotment 分配；配股
PQ"%Z.F" allotment notice 股份配售通知；配股通知
OwIy(ukTI allotment of shares 股份分配
N~J Eia% allowable 可获宽免；免税的
8si^HEQ8 allowable business loss 可扣除的营业亏损
~[y+B0I3 allowable expenses 可扣税的支出
r PpAg allowance 免税额；津贴；备抵；准备金
({nSs5)$ allowance for debts 债项的免税额
Od]xIk+E allowance for depreciation by wear and tear 耗损折旧免税额
\` ^Tbn: allowance for funeral expenses 殡殓费的免税额
fToI,FA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5 t?2B] allowance for repairs and outgoings 修葺及支出方面的免税额
sLqvDH?V allowance to debtor 给债务人的津贴
X@q1 ;J alteration of capital 资本更改
Lbp6I0&n alternate trustee 候补受托人
k[) @I;m amalgamation 合并
xi. KD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V(uRKu
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!D&MJThNy amended valuation 经修订的估值
`80Hxp@ American Commodities Exchange 美国商品交易所
aB! Am +g American Express Bank Limited 美国运通银行
5m ?$\h American Stock Exchange 美国证券交易所
j:K QIwc amortization 摊销
gK\7^9 5 amount due from banks 存放银行同业的款项
yZ0ZP amount due from banks abroad 存放海外银行同业的款项
~R AH -] amount due from holding companies 控股公司欠款
Y mjS!H amount due from local banks 存放本港银行同业的款项
r+p jv_R amount due to banks 银行同业的存款
NT/B4'_@ amount due to banks abroad 海外银行同业的存款
swL|Ff`$ amount due to holding companies 控股公司存款
k\%v;3nBK amount due to local banks 本港银行同业的存款
<u wCP4E amount due to outport banks 外埠银行同业的存款
.LR>&N _U amount for note issue 发行纸币的款额
I'b]s~u amount of bond 担保契据的款额
ea>\.D-S amount of consideration 代价款额
B&N&e RAE amount of contribution 供款数额
Z`c{LYP,y" amount of indebtedness 负债款额
#de^~ amount of principal of the loan 贷款本金额
-Ep6 .v amount of rates chargeable 应征差饷数额
aW$nNUVD amount of share capital 股本额
}3y\cv0ct amount of sums assured 承保款额
4yv31QG$ amount of variation 变动幅度
Rc P5].^T amount of vote 拨款数额
q#3X*!) amount payable 应付款额
^(vd8 &71 amount receivable 应收款额
mJR
T+SZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
beZ| i 1: analysis 分析
T=d vc } ancillary risk 附属风险
>v,j ;[( annual account 周年帐目；周年帐目报表；年度决算；年结
(r\h dLX annual accounting date 年结日期
T["(YFCByg annual allowance 每年免税额；年积金；年度津贴；年津
P[ 8N58# annual balance 年度余额
nn%xN\~< annual disposable income 每年可动用收入
Y{tuaBzD annual estimates 周年预算
_ u2 annual fee 年费
S]/ + n> annual general meeting 周年大会
C~V$G}mM annual growth rate 年增率；每年增长率
m
kf{_!TK annual long-term supplement 长期个案每年补助金
PzDgl6C annual pensionable emolument 可供计算退休金的年薪
P v.@Y 30 annual report 年报
v ed
Qwzh Annual Report on the Consumer Price Index 《消费物价指数年报》
0M+tKF b annual return 周年报表；周年申报表；每年报税表格
{o%R~{6 Annual Return Rules 《周年报表规则》
V/}8+Xq annual review of consumer prices 每年消费物价回顾
L(8dK annual roll-forward basis 逐年延展方式
htym4\Z= annual salary 年薪
rapca'&# annual statement 年度报表；年度决算表
Uk\U*\. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@{lnfOESl annuitant 年金受益人
_/ZY&5N annuity 年金
5V bNWrw annuity contract 年金合约
UOO m e)\> annuity on human life 人寿年金
:XZ
pnjj antecedent debt 先前的债项
:zRboqe(cc ante-dated cheque 倒填日期支票
uK5x[m anticipated expenditure 预期开支
o H"N>@ Vl anticipated net profit 预期纯利
F| Q#KwN anticipated revenue 预期收入
^T,cXpx| anti-inflation measure 反通货膨胀措施
BG=_i#V anti-inflationary stance 反通货膨胀立场
*$D-6}Oay apparent deficit 表面赤字
Ngnjr7Q={T apparent financial solvency 表面偿债能力
&}1)]6q$ apparent partner 表面合伙人
,$-PC=Ti( application for personal assessment 个人入息课税申请书
L9oZ7 o application of fund 资金应用
G)7sXEe application to release as liquidator and to destruct the books of accounts and documents
EPy/6-5b 申请免除清盘人职务及毁灭帐簿与文件
hGV/P94 appointed actuary 委任精算师
?9TogW>W appointed auditor 委任核数师；委任审计师
`oBzt |f5 appointed trustee 委任的受托人
@CF4:NNHw appointer 委任人
qDAjW)w
Jp apportioned pro rata 按比例分摊
e r$ 'c apportionment 分配；分摊
GK&Dd"v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E76:}( apportionment formula 分摊方程式
p#2th`M:P1 apportionment of estate duty 遗产税的分摊
Z- (HDn appraisal 估价；评估
P\e%8&_U/ appreciable growth 可观增长
F9W5x= EK\ appreciable impact 显着影响
a~>h'}C> appreciable increase 可观增长
n]Y _C^ appreciation 增值；升值
}DaYO\:yK* appreciation against other currencies 相对其他货币升值
kM`#U
*j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W$S.?[X appreciation tax 增值税
|3m%d2V*hF appropriation 拨款；拨用；拨付
uL F55:`< appropriation account 拨款帐目
>k|[U[@ Appropriation Bill 拨款法案
e_V( G appropriation-in-aid system 补助拨款办法
p;Kr664 approved assets 核准资产
>B7OTGw approved basket stock 认可一篮子证券
PK"
C+o;: approved budget 核准预算
'zK*?= ^jk approved charitable donation 认可慈善捐款
q =6 Y2Q approved charitable institution 认可慈善机构
7i. aZ2a% approved currency 核准货币；认可货币
@jKB!z 9{ approved estimates 核准预算
(.o'1 ' approved estimates of expenditure 核准开支预算
W( YJz#]6_ approved overseas insurer 核准海外保险人
Kq$1lPI approved overseas trust company 核准海外信托公司
7ZZt| bl approved pooled investment fund 核准汇集投资基金
K#r` ^aUc approved provident fund scheme 认可公积金计划
-S @ : approved provision 核准拨款
=P{RHhWy; approved redeemable share 核准可赎回股份
's< }@-] approved regional stock 认可地区性证券
cDg27xOUi approved retirement scheme 认可退休金计划
46~ug5gV approved subordinated loan 核准附属贷款
ty> O}9% arbitrage 套戥；套汇；套利
YP l{5 = arbitrageur 套戥者；套汇者
x{$NstGB arbitrary amount 临时款项
c&&UT-Z arrangement 措施；安排；协定
fp0Va!T(V arrears 欠款
1~ Nz6 arrears of pay 欠付薪酬
~ \P.gSiz arrears of revenue 逾期未收税款；逾期未收的帐项
1 <+^$QL articles of association 组织章程；组织细则；组织章程细则
mLE`IKgd] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
] ?(=rm9u ascertainment of profit 确定利润
}g?]B +0 "Asia Clear" “亚洲结算系统”
>pKI' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ry C7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K-ebAa iC Asian Development Fund [ADF] 亚洲发展基金
STe;Sr&p Asian dollar bond 亚洲美元债券
AI2CfH#:C Asian dollar market 亚洲美元市场
V 6F,X`7 Asian dollar rate 亚洲美元利率
TL>e[ PBO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M3%< kk-_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'mF}+v^ asked price 沽盘；喊价；索价；卖方报价
=#fqFL, assessable income 应评税入息
ke l48B assessable loss 应评税亏损
U*cj'`eqC assessable profit 应评税利润
_wBPn6gg` assessable value 应评税值
{`VQL 6(i
assessed profit 估定利润
h.nz kp5 assessed value 经评估价值
A@UnrbX : assessment 评税；评定；估价；评税单
bPNsy@"6 assessment number 评税编号；估价编号
C$8=HM3 assessment of additional tax 补加税评税
i&Ea@b assessment of performance 业绩评估；实绩评价
eo!z>9#. Assessor 评税主任
Be QJ/` asset price bubbles 资产价格泡沫
eW/Hn asset-backed securities 具资产保证的证券
Eq
t61O$x assets accretion 资产增值
dSbV{*B;> assets and liabilities 资产与负债
M5]w U assets betterment statement 资产递增表；资产改进表
# /T)9 =m assets lending 实物放款；有抵押贷款
<3HJkcYGz assets of the company passing on the death 死者去世时转移的公司资产
u|e2T@t= assets pledged as security for liabilities 用作负债抵押的资产
Oaui@q
assets portfolio 资产投资组合
c!zu0\[Id assets price 资产价格
W8)GT`\ assets quality 资产质素
f&:g{K assets realization 资产变现
qp Z ". assets refinancing arrangement 资产再集资安排
5gGr|d|( assets securitization 资产证券化
j.o)!S A assets situated outside Hong Kong 在香港以外地方的资产
9E5B.qlw$l assets stripping 削减资产；拆卖资产
FE`J.aw^X assets value 资产值
XZhhr1-<a assignee 承让人
uJQeZEe assignment 转让；转让书；转让契
HO"(eDW6z assignment of interest 权益转让
% uKD cj assignment of letters patent and trade mark 专利证书及商标转让
J{H475GqiT assignment of property 物业转让；物业转让书
}U9e# >e x assignment right 转让权
d<]/,BY' assignor 转让人
)j](_kvK associate 有联系的人；有关连人士；相联者；合伙人；联系人
V%))%?3x_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@ B+];lr/- associate member 附属会员
I8m(p+Z= associated body corporate 相联法人团体
/Mv'fich( associated company 相联公司；联属公司
m{~ r6@ associated corporation 相联法团
YV+e];s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B6BOy~B0 公认会计师公会〔英国〕
QFMS] Association of Futures Exchange Brokers 香港期货经纪协会
Z EW`?6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K|iNEhuc association of underwriters 承保人组织
Z=#!FZ{ assumption of control 接管
"QMHY\C assurance 担保；保险；转易；转易书
Epx.0TA= t assurance of interest 权益的转易
t;'__">:q at 19XX price 按一九ＸＸ年价格计算
_ v-sb(*
J at a discount 按赔价计算；按贴水价格计算；打折扣
YPN|qn( at a premium 按溢价计算；按升水价格计算
`|gCbs 95 at call 通知付款；按通知
GFvOrR lP\ at constant market price 按固定市价计算
BP` UB at constant price 按固定价格计算
yY}`G-)g~* at cost 按成本计算
1UOFTI2S| at current market price 按当时市价计算；按现时市价计算
b cQ$S;U) at current price 按当时价格计算；按现时价格计算
U9Sp$$L at factor cost 按要素成本计算；按生产要素成本计算
dG1qrh9_- at money-of-the-day price 按付款当日价格计算
Rc u/ @j{O at or better 按指定或较佳价位〔买卖指令〕
{|qz> at par 按面值计算；平价
cB|](gWS~ at sight 见票即付
6uD Nqq at the close 按收市盘
s;>jy/o0 s at the opening 按开市盘
, =#'?>Kq attestation 见证；见证条款
Ox58L>:0m at-the-money option 平价期权
EM"YjC)F attorney 受权人；受托代表人
@rE>D attornment 新拥有人承认书
a}6Wo= attributable profit 可归属利润
[K^RC;}nV^ attributable share value 可归属股份价值
'INdZ8j_ Auckland Stock Exchange 奥克兰证券交易所
cEe>Lyt auction 拍卖
! aL L|}S auctioneer 拍卖商
Ax&+UxQ0| audit 审计；核数
~#wq sm Audit Commission 审计署
$N~8 ^6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;#AV~Y-
s 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
(i { audit review 帐目审查
lE 4.O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y #KgaZ7N audited account 审计帐目；经审计的帐目
i),W 1<A1 audited annual account 经审计的周年帐目
"/K 44(^ audited balance sheet 经审计的资产负债表
UtzW 5 { auditor 核数师；核数主任；审计师
nM@S`" auditor's certificate 核数师证明书；审计师证明书
0N md*r auditor's report 核数师报告；审计师报告
K?) &8S Aussie bond 澳元债券
Y}PI{P N austerity budget 紧缩预算
E;k'bz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9%|!+!j Australia All Ordinaries Index 澳洲所有普通股票指数
.QW89e,O3 Australian Dollar [AUD] 澳元
)nQ.6 Australian Options Market 澳大利亚期权市场
`w2hJP Australian Securities Commission 澳洲证券事务监察委员会
90;[5c
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g^=p)h3 Australian Stock Exchange 澳大利亚证券交易所
p9 %7h. Austrian Schilling [ATS] 奥地利先令
='a$>JVJ5 authentication 认证；鉴证
mo h7:g authority to purchase 委托购买证；委购书
Nb-;D)W;B authorization 认可；核准；授权；授权书
k<m{Wp;- authorization by direction 指示授权
~h -0rE authorization by instruction 指令授权
c'[l%4U8[ authorization by warrant 令状授权
"Q ^Ck7 authorization of unit trust 单位信托的认可
q45H mz authorized agent 指定代理人
h60*=+vdJ authorized capital 法定资本
4\3Z$%2^LZ authorized clerk 出市员
p"w"/[8 authorized dealer 认可交易商
Ye T[KjX authorized financial institution 认可财务机构
$`mxOcBmQ authorized fund 认可基金
fs\l*nBig authorized fund house 获授权的基金公司；认可基金公司
+[ !K authorized institution 认可机构
LyH{{+V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-|T.APxB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SO9j/ authorized insurer 获授权保险人；获认可承保人
FgLV>#)- authorized investment 特准投资项目
2]hQ56Yv3 authorized person 获授权人
1Jt5|'tl authorized representative 获授权代表
_dj_+<Y? authorized share capital 法定股本
Tm qt j automated quotation system 自动报价系统
`|[Q]+Mx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BZe x 自动交易系统〔香港期货交易所有限公司〕
h49|x&03 automatic adjustment mechanism 自动调整机制
$o0o5 ^Z- automatic adjustment system 自动调整系统
M #UW#+*g! Automatic Clearing House 自动票据交换所
) m [0, automatic exchange rates accumulation system 自动化汇率累集系统
$)mK]57 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]7eQ5[ 5s automatic teller machine [ATM] 自动柜员机
-m3 O\X autopay 自动转帐
V^[o{'+ available assets 可用资产
;~3CuN8 available fiscal reserve 现存财政储备
9ELLJ@oNC available profit 可用利润
abp]qvCV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CtfI&rb[ average 平均；平均数；海损
Ru `&>E average basic salary 平均基本薪金
>:WnCkbp average consumer expenditure 平均消费开支；一般消费开支
ycTX\.KV average cost 平均成本
> X<pzD3u average cost of land production 增辟土地平均成本
nD6NLV%2x average daily turnover 平均每日成交额
wknX\,`Q average daily wage rate 平均每日工资率
9 "7(Jq average expenditure pattern 平均开支模式
l~.ae,|7 average growth rate 平均增长率
W$=Ad * average net fixed assets 固定资产平均净值
8HDYA$L average of relatives 相对价格平均数
&]iiBp #2 average price 平均价格
B/6wp ^#VX average propensity to consume 平均消费倾向；一般消费倾向
-A^18r average propensity to save 平均储蓄倾向；一般储蓄倾向
j#rjYiYKy average rate 平均率
/I(IT=kp average revenue 平均收入；平均收益
a"@ k11 average stock 平均库存；平均存货
U iO%y average yearly rent 平均年租
],V_" \ATD avoidance of double taxation 避免双重课税
OrNi<TY> avoidance of tax 避税
