A:
g9;s3qXiG A share Ａ股；甲类股份
a >-qHX-l abatement of tax 减税；减扣免税额
CY.92I@S ABN AMRO Bank N.V. 荷兰银行
S~H>MtX(< above-the-line expenditure 线上项目支出；经常预算支出
EU h_`R above-the-line receipt 线上项目收入；经常预算收入
x|AND]^Q ABSA Asia Limited 南非联合亚洲有限公司
<_k A+&T absolute change 绝对数值变更
MSBrI3MqQ absolute expenditure 实际开支
,cS_687o absolute guideline figure 绝对准则数字
vgD po@fz8 absolute interest 绝对权益
eB_r. R{ absolute order of discharge 绝对破产解除令
+*`kJ)uP absolute profit margin 绝对利润幅度
K;Hgq4 absolute value 实值；绝对值
G=Lg5`3;, absolutely vested interest 绝对既得权益
.x] pJ9 absorbed cost 已吸收成本；已分摊成本
9Nna-}e?W absorption 吸收；分摊；合并
uzmYkBv absorption rate 吸收率；摊配率；分摊率
d@$bPQQ$, ACB Finance Limited 亚洲商业财务有限公司
m<k 6oev$ acceptable form of reciprocity 合理的互惠条件
F?jD5M08t/ acceptable rate 适当利率；适当汇率
_cC!rq U1 acceptance agreement 承兑协议
*ZLi sq-f acceptance for honour 参加承兑
9
!UNO acceptor 承兑人；接受人；受票人
KJ S-{ed acceptor for honour 参加承兑人
Z5F#r>> ` accident insurance 意外保险
a[z $ae7 Accident Insurance Association of Hong Kong 香港意外保险公会
LXJ;8uW2y accident insurance scheme 意外保险计划
\Wg_ g A accident year basis 意外年度基准
qQ3pe:n? accommodation 通融；贷款
2"shB(:z> accommodation bill 通融票据；空头票据
GL-b})yy accommodation party 汇票代发人
}CZw'fhVWO account balance 帐户余额；帐户结余
dIh+h| : account book 帐簿
g]N'6La account collected in advance 预收款项
<}'=@a account current book 往来帐簿
K1R?Qt,qDF account of after-acquired property 事后取得的财产报告
X@:Y. / account of defaulter 拖欠帐目
?*xH
HI/ account payable 应付帐款
ypGt6t(; account payee only [A/C payee only] 只可转帐；存入收款人帐户
oP4+:r)LKD account receivable 应收帐款
<s\ZqL$ f account receivable report 应收帐款报表
h 6IXD N account statement 结单；帐单；会计财务报表
>!lpI5'Z& account title 帐户名称；会计科目
E`@Z9k1 ` accountant's report 会计师报告
3O Ks ?i3A Accountant's Report Rules 会计师报告规则
T>b"Gj/ accounting and auditing procedure 会计与审计程序；会计与核数程序
\ o72VHG66 Accounting Arrangements 《会计安排》
-&]!ig5v accounting basis 会计基础
l\Ww^ accounting by Official Receiver 破产管理署署长呈交的帐目
D :IG;R sc Accounting Circular 《会计通告》
E^ c *x^ accounting class 会计类别
f)a0 !U 44 accounting date 记帐日期；会计结算日期
6r D]6#D accounting for money 款项核算
E8R;S}P A Accounting Officer 会计主任
S-3hLw&? accounting period 会计报告期；会计期
)[M:#;,L accounting policy 会计政策；会计方针
":s_ O. accounting practice 会计惯例
WcM\4q@ accounting principle 会计准则
q
&{<HcP accounting record 会计记录
X' s<+hK& accounting report 会计报告
#pK"
^O*! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S-Bx`e9 ' Accounting Society of China 中国会计学会
i'>5vU0?3 accounting statement 会计报表
goF87^M accounting system 会计制度；会计系统
[eOv fD accounting transaction 会计事项；帐务交易
v4'kV:;& accounting treatment 会计处理
,d* hhe
accounting year 会计年度
u,d5/`E accretion 增值；添加
`]@=Hx( accrual 应计项目；应累算数目
79d(UG'O accrual basis 应计制；权责发生制
PXJ7Ek*/ accrual basis accounting 应计制会计；权责发生制会计
W K7?~R%rq accrue 应累算；应计
7OG:G z+)x accrued benefit 应累算利益
g3{UP]Z71 accrued charges 应计费用
g VR]z9 accrued cumulative preference share dividend 应累算的累积优先股股息
k 9z9{ accrued expenses 应累算费用
XQfmD; U accrued interest payable 应付利息；应计未付利息
`=,emP&(H& accrued interest receivable 应收利息；应计未收利息
M;OMsR CVO accrued right 累算权益
{i8 zM6eC accruing profit 应累算的利润
~7*2Jp' accumulated fiscal reserve 累积财政储备
<m1v+cnqo accumulated profit 累积利润；滚存溢利
-MT Ytw ( accumulated reserve 累积储备
K r|.I2?" accumulation of surplus income 累积收益盈余
^[Ka+E^Q acquired assets 既得资产
V q{3:QBR acquisition 收购；购置；取得
$6D* G-*8 acquisition cost 购置成本
(*Q:'2e acquisition expenses 购置费用
K5XW&| tY! acquisition of 100% interest 收购全部股权
Av5:/c.B acquisition of control 取得控制权
MpZ\ j acquisition of fixed assets 购置固定资产
E!mv} acquisition of shell “买壳”
'x"(OdM:[ acquisition price 收购价
2=0HQXXrq act of God 天灾
'U`;4 AN acting partner 执事合伙人
w=rD8 @ active market 买卖活跃的市场；交投畅旺的市场；旺市
rZaO^}u] active partner 积极参与的合伙人
]SRpMZ active trading 交投活跃
}$L63;/H actual circulation 实际流通
$ #u' XyA actual cost 实际成本
qa
)BbK^i actual expenditure 实际开支；实际支出
?&~q^t?u actual income 实际入息；实际收入；实际收益
KAFR.h:p9 actual market 现货市场
d,JDfG) actual price 现货价；实际价格
GjHR.p?- actual profit 实际利润
PMB4]p%o actual quotation 实盘；实际价位；实际报价
bG@ 2f" actual year basis 按实际年度计算
>5L_t actuals 实货
_"yA1D0d_ actuarial investigation 精算调查
@y`xFPB actuarial principle 精算原则
|.UY' B actuarial report 精算师报告
}P
fAf Actuarial Society of Hong Kong 香港精算学会
M % !;5 actuarial valuation 精算师估值
^sLx3a actuary 精算师
BrwC 9: ad referendum agreement 暂定协议；有待覆核的协定
u%) gnj_ ad valorem duty 从价税；按值征税
Hn(1_I%zF ad valorem duty system 从价税制
'"\M` G ad valorem fee 从价费
V\<2oG ad valorem tariff 从价关税
4.jRTL5-oj additional allowance 额外免税额
VoZ{ I{>| additional amount for unexpired risk 未过期风险的额外款额
@3O) #r}\ additional assessable profit 补加应评税利润
G!r)N0?_f additional assessment 补加评税
p#ar`-vQ additional commitment 额外承担
A:r?#7 Ma additional commitment vote 额外承担拨款
~&7 3f 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"/i$_vl additional dependent parent allowance 供养父母额外免税额
- Fbp!*.
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YoKyiO!
additional stamp duty 附加印花税
+)j ll#}? additional tax 补加税罚款；补加税款
_q27
3QG/" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!EB<N<P"t adjudged bankrupt 被裁定破产
ob{'Z]-V adjudicated bankrupt 裁定破产人
'|^:,@8P9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
x^ f)I |t adjudication of bankruptcy 裁定破产；宣告破产
p1Z b&:+ adjudication of insolvency 裁定无力偿还债务
GYaP"3L u adjusted actual 经调整的实数；调整后的实数
V ;XKvH adjusted current assets 经调整的流动资产；调整后的流动资产
.="X vVdkp adjusted figure 经调整的数字；调整后的数额
2Kz+COP+ adjusted liabilities 经调整的负债；调整后的负债
[fa4 adjusted loss 经调整的亏损；调整后的亏损
A> yU0\A adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l:!L+t*}6 adjusted profit 经调整的利润；调整后的利润
w!7\wI [ adjusted surplus 经调整的盈余额；调整后的盈余额
Y 7VO:o adjusted value 经调整的价值；调整后的价值
YzI ;) adjustment 调整；修订；理算〔保险〕
D%YgS$p[M$ adjustment centre 调剂中心
MCT1ZZpPr adjustment lag 调整过程的时间差距；调整时差
}Q/onB t adjustment mechanism 调整机制
*Y m? gCig adjustment of loss 亏损调整
.gRj^pu
adjustment process 调整过程；调整程序
d,"LZ>hNY* adjustment range 调整幅度
az(<<2= administered exchange rate 受管制汇率
smQ^(S^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$RaN@& Wm administration expenses 行政费用
jmM|on! administration fee 手续费；行政费
O<gfZ> administration in bankruptcy 破产管理
$"^ K~5Q administration order 遗产管理令
)u)=@@k21 administrator 管理人；遗产管理人
L _8zZ8 o administrator of the estate 遗产管理人
pN%&`]Wev admission of debt 债项承认书
!+T1kMP+l admission of proof 接纳债权证明
,BU;i%G&s advance 放贷款项；垫付款项；预支款项；预付款项
SiratkP9n7 advance account 暂支帐目；预付款帐户
a:h<M^n049 advance compensation 预付补偿金
@X2*O9 advance from shareholder 股东垫款
G'ykcB._ advance pending reimbursement 预支以待日后付还
$cCC
1=dW advanced economy 先进经济体系
_IYaM o.n advancement 预付；预付财产
"Zu uSi advances warrant 垫款令
0s#72 }n advancing 贷出
%@/^UE: adverse balance 逆差
_kj]vbG^ ; adverse exchange 逆汇
f!Q\M1t) advertisement addressed to shareholders 在报章刊登的致股东通告
7 F^d- advice for collection 托收通知书
;;Q^/rkC advice of drawing 提款通知书；汇票通知书
1j<( ?MT- advice of payment 付款通知
=l ,P'E Advisory Committee [Securities and Futures Commission]
j2Zp#E! 谘询委员会〔证券及期货事务监察委员会〕
'X `Z1L/ Advisory Committee on Diversification 经济多元化谘询委员会
^QB[;g.O affidavit 誓章；遗产申报誓章
kI\m0];KnQ affidavit of no receipt 述明无收款的誓章
hRcb}>pr affiliate 联号；联营公司；附属公司
\oQ]=dDCd% affiliated company 附属公司；联号；联营公司
i e}O ZM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'Wonz<{' affordability 负担能力
]T4/dk&|o^ African Development Bank [AfDB] 非洲开发银行
dhl[=Y `
Q after-acquired property 事后取得的财产
DX>a0-Xj after-hours dealing 市后交易
7io["zW after-tax profit 税后盈利；税后利润；税后溢利
H" P b)t agency agreement 代理协议
}{a Gh I~< agency expenses 代理机构的开支
NWB YpGZx agency fee 代理费
qt GJJ#^, Agency Law 《代理法》
CT|+? agent 代理人；承销人
h6
\P&Z agent of company 公司代理人
vh9* >[i agent's fee 代理人费；经纪费
#x%'U}sF aggregate 总计；总数；总体数字
P:q mg"i@3 aggregate amount 总款额；总额
\u3\ T J aggregate assets and liabilities 总体资产与负债
dj|5' <l2 aggregate at constant price 按固定价格计算的总体数字
(}"D x3K aggregate demand 总需求
"}]`64? aggregate gross position 总持仓量
85{m+1O~ aggregate limit 总限额
dn6B43w aggregate of salaries tax 合计薪俸税
eE;tiX/ aggregate performance 总体表现；总体业绩
$ |4C]Me ( aggregate supply 总体供应
=bC
+1
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0bNvmZ $ aggregate total 整体总额
<3YZ0f f> aggregate value 总值；合计价值
>%JPgr/
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D-3[# ~MV aggregated net chargeable income 合计应课税入息实额
)n/%P4l aggregation 合并计算；合计；总和
CU$kh z" aggregation of incomes of husband and wife 夫妇入息合并计算
OfsP5*d aggregation of property 财产的总和
3JoY- agio 差价；贴水
z(PUoV:? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ZTC>Ufu2! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Vs>Pv$kW 《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》
w7 nt $L5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#XV=,81w 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Er~ 17$b Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C
\ Cc[v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F c[KIG3@ agreement for a settlement 授产协议
$o"nTl agreement for assignment 转让协议
k<1yv$/mW agreement for sale 售卖协议；买卖协议
QWmE:F[M~ agreement for sale and purchase 买卖协议
O9gq <d agreement for the payment of interest 支付利息协议
;rh.6D l agreement for the repayment of money 还款协议
A 'qe2] agreement of reinsurance 再保险协议
l =^A41L_ Agricultural Bank of China 中国农业银行
\}-4(Xdaq air passenger departure tax 飞机乘客离境税
y)f.ON36I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BEZ~<E&0H airport tax 机场税
\?bV\/GBR alcohol duty 酒精税
D+8d^-: alienation 让与；让渡；转让
w$gvgz alimony 生活费；赡养费
R^Rc!G} All Ordinaries Index [AOI] 所有普通股指数
`i{d"H0E all risks 全险；综合险
B`tq*T% All Sales Record for Stock Market 《股票市场成交报告》
y48]|%73 Allied Capital Resources Limited 新联财务有限公司
a|ft l&uk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
KaIKb=4L| allocation letter 拨款信件
V>$ ( N/1 allocation of fund 分配款项；预留款项
owVvbC2<b( allocation of profit 利润分配；溢利分配
H$6RDMU allocation warrant 拨款令
0V%c%]PH allotment 分配；配股
:,BAw , allotment notice 股份配售通知；配股通知
5Iu5N0cn allotment of shares 股份分配
bT,:eA allowable 可获宽免；免税的
|@ mz@ allowable business loss 可扣除的营业亏损
npP C;KD allowable expenses 可扣税的支出
!U`&a=k allowance 免税额；津贴；备抵；准备金
{N(qS'N allowance for debts 债项的免税额
+vc +9E.?9 allowance for depreciation by wear and tear 耗损折旧免税额
570Xk\R@M allowance for funeral expenses 殡殓费的免税额
jiI=tg; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
# @\3{;{R allowance for repairs and outgoings 修葺及支出方面的免税额
wcHk]mLM allowance to debtor 给债务人的津贴
%cN N<x8 alteration of capital 资本更改
gv!8' DKn alternate trustee 候补受托人
mrGV{ {. amalgamation 合并
~z[`G#dU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\u=d`} E ambit of charges 征税范围；收费范围
` At.$3B amended valuation 经修订的估值
2Gyq40 American Commodities Exchange 美国商品交易所
vz^ ] g American Express Bank Limited 美国运通银行
R!VfTAv American Stock Exchange 美国证券交易所
yCX5
5: amortization 摊销
N#w5}It amount due from banks 存放银行同业的款项
pDQ
f(@ M[ amount due from banks abroad 存放海外银行同业的款项
_S!^=9bJ amount due from holding companies 控股公司欠款
#-az ]s|N amount due from local banks 存放本港银行同业的款项
^[ae
)} amount due to banks 银行同业的存款
{9IRW\kn amount due to banks abroad 海外银行同业的存款
W5j wD amount due to holding companies 控股公司存款
w hI{?NP amount due to local banks 本港银行同业的存款
.j6udiv5 amount due to outport banks 外埠银行同业的存款
2j\_sv w' amount for note issue 发行纸币的款额
[V}vd@*k amount of bond 担保契据的款额
:4AQhn^;" amount of consideration 代价款额
0 9H rn amount of contribution 供款数额
PZ[-a-p40 amount of indebtedness 负债款额
xL* psj amount of principal of the loan 贷款本金额
b[%@3 }E amount of rates chargeable 应征差饷数额
Zl V amount of share capital 股本额
$`pf!b2Z amount of sums assured 承保款额
UB o0c?,4 amount of variation 变动幅度
S)CsH1Q amount of vote 拨款数额
'2,~ 'Zk amount payable 应付款额
opX07~1 amount receivable 应收款额
VO#rJ1J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AXw qN:P} analysis 分析
7:`XE&Z ancillary risk 附属风险
;_sJ>.=\ annual account 周年帐目；周年帐目报表；年度决算；年结
J%bNt)K} annual accounting date 年结日期
O{ :{P5 annual allowance 每年免税额；年积金；年度津贴；年津
Y A .&ap annual balance 年度余额
DJ ru|2 annual disposable income 每年可动用收入
B<W}:>3 annual estimates 周年预算
+'H[4g` annual fee 年费
X[z;P!U annual general meeting 周年大会
|N,^*xP(6 annual growth rate 年增率；每年增长率
; W0J annual long-term supplement 长期个案每年补助金
0 '&C5v' annual pensionable emolument 可供计算退休金的年薪
g%2G=gR$?z annual report 年报
'afW'w@ Annual Report on the Consumer Price Index 《消费物价指数年报》
m:_#kfC&K" annual return 周年报表；周年申报表；每年报税表格
v[CR$@Y Annual Return Rules 《周年报表规则》
qxRsq&_ annual review of consumer prices 每年消费物价回顾
lL}6IZ5sb annual roll-forward basis 逐年延展方式
>=k7#av annual salary 年薪
a%q,P @8 annual statement 年度报表；年度决算表
%p7
?\> 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
+ V=<vT annuitant 年金受益人
`&;#A *C0 annuity 年金
^!['\ annuity contract 年金合约
!D22HSv(w annuity on human life 人寿年金
a[ ULSYEi antecedent debt 先前的债项
lp*5;Ls'q ante-dated cheque 倒填日期支票
NF$6yv9C anticipated expenditure 预期开支
%Tp9G Gt anticipated net profit 预期纯利
#rHMf%0 anticipated revenue 预期收入
^Ks1[xc* ` anti-inflation measure 反通货膨胀措施
@`.4 "*@M anti-inflationary stance 反通货膨胀立场
0+&W Is apparent deficit 表面赤字
D ksYKv apparent financial solvency 表面偿债能力
g5BL"Dn apparent partner 表面合伙人
cMK|t;"
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DVQr7 tQf application of fund 资金应用
qw+ 7.h#V application to release as liquidator and to destruct the books of accounts and documents
YB*)&@yx 申请免除清盘人职务及毁灭帐簿与文件
W83d$4\d appointed actuary 委任精算师
HB9"T5Pd* appointed auditor 委任核数师；委任审计师
&0 QUObK appointed trustee 委任的受托人
gD$&OkH appointer 委任人
o sc8;B/ apportioned pro rata 按比例分摊
PpRS4*nR apportionment 分配；分摊
G > ~/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1I;q@g0 apportionment formula 分摊方程式
XRaGV~ apportionment of estate duty 遗产税的分摊
F'~r?D appraisal 估价；评估
.]9`eGVWj appreciable growth 可观增长
cGE{dWz appreciable impact 显着影响
R;"$ PH D appreciable increase 可观增长
PvKGB01_ appreciation 增值；升值
jLFaf# G] appreciation against other currencies 相对其他货币升值
;&lXgC^* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(~|)Gmq2 appreciation tax 增值税
lU 9o"2 appropriation 拨款；拨用；拨付
\^1^|a" appropriation account 拨款帐目
nS#F*) Appropriation Bill 拨款法案
oy[s])Tg appropriation-in-aid system 补助拨款办法
Dw=L]i
:0v approved assets 核准资产
N\|B06X approved basket stock 认可一篮子证券
1D%P;eUDp approved budget 核准预算
IO7z }![V; approved charitable donation 认可慈善捐款
'[r: pwE approved charitable institution 认可慈善机构
dX\OP> approved currency 核准货币；认可货币
=K@LEZZ'/< approved estimates 核准预算
E2Sj IR} approved estimates of expenditure 核准开支预算
[w](x approved overseas insurer 核准海外保险人
2<7pe@c98 approved overseas trust company 核准海外信托公司
W{Qb*{ 9 approved pooled investment fund 核准汇集投资基金
{ UH45#Ua approved provident fund scheme 认可公积金计划
THl: >s approved provision 核准拨款
fD%/]`y approved redeemable share 核准可赎回股份
J5b3r1~D"[ approved regional stock 认可地区性证券
pyf'_ approved retirement scheme 认可退休金计划
m R.j8pi approved subordinated loan 核准附属贷款
@Z0. } }Y arbitrage 套戥；套汇；套利
n6[shXH arbitrageur 套戥者；套汇者
GS*O{u arbitrary amount 临时款项
gvVy0nJI~ arrangement 措施；安排；协定
Gn7\4,C arrears 欠款
mq{Z
Q' arrears of pay 欠付薪酬
)t~ad]oM arrears of revenue 逾期未收税款；逾期未收的帐项
2?(/$F9X, articles of association 组织章程；组织细则；组织章程细则
$d1ow#ROgy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xpZ@DK; ascertainment of profit 确定利润
-raK "Asia Clear" “亚洲结算系统”
padV|hF3(e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]:ca=&> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Fpo}UQQbc Asian Development Fund [ADF] 亚洲发展基金
oVqx)@$K Asian dollar bond 亚洲美元债券
%X\J %Fj Asian dollar market 亚洲美元市场
QM!UMqdj Asian dollar rate 亚洲美元利率
yS)k"XNb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B^19![v3T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r
E1ouz!D asked price 沽盘；喊价；索价；卖方报价
'"Cqq{* assessable income 应评税入息
ks$5$,^T2o assessable loss 应评税亏损
Cpzd k~+H assessable profit 应评税利润
tzl,r "k3 assessable value 应评税值
i K@RQi assessed profit 估定利润
+;H=_~b assessed value 经评估价值
U>Is mF>m assessment 评税；评定；估价；评税单
TrZ!E`~ assessment number 评税编号；估价编号
kW+>"3 assessment of additional tax 补加税评税
=Q"thsR assessment of performance 业绩评估；实绩评价
< S_0=U Assessor 评税主任
kFJ]F |^7 asset price bubbles 资产价格泡沫
7<k r|- asset-backed securities 具资产保证的证券
w2$ L;q assets accretion 资产增值
2C 0j.Ib assets and liabilities 资产与负债
2SC'Z>A assets betterment statement 资产递增表；资产改进表
p;[.&o J assets lending 实物放款；有抵押贷款
H/f}t w assets of the company passing on the death 死者去世时转移的公司资产
,> g( %3C assets pledged as security for liabilities 用作负债抵押的资产
9[t-W:3c7 assets portfolio 资产投资组合
dyqk[$ ( assets price 资产价格
?n < sN" assets quality 资产质素
w 8>lWgN assets realization 资产变现
d*!H&1L assets refinancing arrangement 资产再集资安排
I9T NUZq(' assets securitization 资产证券化
=PU@'O G assets situated outside Hong Kong 在香港以外地方的资产
wV-N\5!r%H assets stripping 削减资产；拆卖资产
?,v@H$)3_ assets value 资产值
wPyc?:|KD? assignee 承让人
b%VBSNZ assignment 转让；转让书；转让契
sS)tSt{C assignment of interest 权益转让
T5@t_D>8 assignment of letters patent and trade mark 专利证书及商标转让
ABE EJQ assignment of property 物业转让；物业转让书
4&]NC2I assignment right 转让权
GNG.N)q#C assignor 转让人
: Q,O: associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z(E .F,k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bz&9]% S< associate member 附属会员
9<Zm}PE32 associated body corporate 相联法人团体
VQ~eg wJL associated company 相联公司；联属公司
I%?M9y.u6 associated corporation 相联法团
Q1h v2*/U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N9c#N%cu 公认会计师公会〔英国〕
T~>&m~} + Association of Futures Exchange Brokers 香港期货经纪协会
!/F-EJOH6C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b9f5 association of underwriters 承保人组织
11J:>A5zt assumption of control 接管
oOQan assurance 担保；保险；转易；转易书
_qit$#wK; assurance of interest 权益的转易
{ F0"U= at 19XX price 按一九ＸＸ年价格计算
<^Q `
y at a discount 按赔价计算；按贴水价格计算；打折扣
EU5(s* A at a premium 按溢价计算；按升水价格计算
$ YBH;^# at call 通知付款；按通知
ieyqp~+|4$ at constant market price 按固定市价计算
F7p`zf@O] at constant price 按固定价格计算
X bV?= at cost 按成本计算
-r_ Pp} s at current market price 按当时市价计算；按现时市价计算
=c[mch%E at current price 按当时价格计算；按现时价格计算
d[(%5pw~zL at factor cost 按要素成本计算；按生产要素成本计算
*!EHs04 at money-of-the-day price 按付款当日价格计算
H]lD*3b at or better 按指定或较佳价位〔买卖指令〕
a
8jG')zg at par 按面值计算；平价
]sI{ +$~:c at sight 见票即付
|qk%UN< at the close 按收市盘
51%<N\>/4 at the opening 按开市盘
D@mqfi(x attestation 见证；见证条款
t/"9LMKs? at-the-money option 平价期权
,"5p= JX` attorney 受权人；受托代表人
<RkJ 7Z^ attornment 新拥有人承认书
I>3G"[t attributable profit 可归属利润
RML'C:1 attributable share value 可归属股份价值
l ce~6} Auckland Stock Exchange 奥克兰证券交易所
!hPe*pPVV) auction 拍卖
^q~. 5c| auctioneer 拍卖商
j%0 g *YI audit 审计；核数
RG_)<U/B Audit Commission 审计署
3TD!3p8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l5k]voG 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\?\q0o<V$ audit review 帐目审查
k|^nrjStC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y /?;s]>b audited account 审计帐目；经审计的帐目
xeHqC9Ou audited annual account 经审计的周年帐目
s@3<] audited balance sheet 经审计的资产负债表
Z Q9's auditor 核数师；核数主任；审计师
)&elr,b /y auditor's certificate 核数师证明书；审计师证明书
Bo a?Ghg auditor's report 核数师报告；审计师报告
pQx i0/d p Aussie bond 澳元债券
X/wqfP austerity budget 紧缩预算
}Sb&ux Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|}roR{gc| Australia All Ordinaries Index 澳洲所有普通股票指数
2TC7${^9}J Australian Dollar [AUD] 澳元
=HvLuVc Australian Options Market 澳大利亚期权市场
F9SIC7}uH Australian Securities Commission 澳洲证券事务监察委员会
j#XU\G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(aH_K07 Australian Stock Exchange 澳大利亚证券交易所
7<ES&ls_ Austrian Schilling [ATS] 奥地利先令
q} R" authentication 认证；鉴证
&-Zg0T&tZ authority to purchase 委托购买证；委购书
DU4Prjb' authorization 认可；核准；授权；授权书
T1b9Zqc)f authorization by direction 指示授权
=mk7'A>l authorization by instruction 指令授权
80M4~'3 authorization by warrant 令状授权
KK*"s^ L authorization of unit trust 单位信托的认可
>7V&pH' authorized agent 指定代理人
M *c`@\ authorized capital 法定资本
sXSZ#@u,WN authorized clerk 出市员
58My6(5y authorized dealer 认可交易商
2 ? 7a\s authorized financial institution 认可财务机构
C44 Dz.rs authorized fund 认可基金
l>9ZAI\^ authorized fund house 获授权的基金公司；认可基金公司
m; LeaD}0 authorized institution 认可机构
HPj7i;?O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f&>Q 6 {*] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t
UW'E authorized insurer 获授权保险人；获认可承保人
VuW&Cn Z authorized investment 特准投资项目
',*
6vbII authorized person 获授权人
yz2NB?) authorized representative 获授权代表
g<{W\VOPm authorized share capital 法定股本
|3g:q automated quotation system 自动报价系统
C31SXQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1<qq6 9x 自动交易系统〔香港期货交易所有限公司〕
7<?v!vQ}- automatic adjustment mechanism 自动调整机制
Hca)5$yL automatic adjustment system 自动调整系统
jKu"Vi|j> Automatic Clearing House 自动票据交换所
A|@d4+ automatic exchange rates accumulation system 自动化汇率累集系统
2S8/
lsB
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)P.|Xk:r automatic teller machine [ATM] 自动柜员机
B|~\m ~ autopay 自动转帐
D`.CXFI+U available assets 可用资产
NLF{W|X available fiscal reserve 现存财政储备
|^@TA=_ available profit 可用利润
o0Hh&:6!M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L+QEFQ:r5 average 平均；平均数；海损
$y > J= average basic salary 平均基本薪金
r jL%M'; average consumer expenditure 平均消费开支；一般消费开支
U 07n 7`2w average cost 平均成本
Nr7MSFiL average cost of land production 增辟土地平均成本
p<6pmW3 average daily turnover 平均每日成交额
z {^XU" yB average daily wage rate 平均每日工资率
1}!f.cWV( average expenditure pattern 平均开支模式
=RUK N 38 average growth rate 平均增长率
0:nQGX!N average net fixed assets 固定资产平均净值
t9x.O average of relatives 相对价格平均数
*Qg/W? "m average price 平均价格
]}G (@9 average propensity to consume 平均消费倾向；一般消费倾向
}EO n=* average propensity to save 平均储蓄倾向；一般储蓄倾向
J]|-.Wv1 average rate 平均率
5R,/X average revenue 平均收入；平均收益
37!}8 average stock 平均库存；平均存货
-]PW\}w1 average yearly rent 平均年租
JX/rAnc@ avoidance of double taxation 避免双重课税
9!FV. yp%F avoidance of tax 避税
