A:
31Y+bxQ A share Ａ股；甲类股份
uiP fAPZ abatement of tax 减税；减扣免税额
.@gv }`> ABN AMRO Bank N.V. 荷兰银行
Y
u8a8p| above-the-line expenditure 线上项目支出；经常预算支出
nO,<`}pV above-the-line receipt 线上项目收入；经常预算收入
_<yJQ|[z~i ABSA Asia Limited 南非联合亚洲有限公司
'k{pWfn=< absolute change 绝对数值变更
Fp'k{ absolute expenditure 实际开支
p\ WW~qD absolute guideline figure 绝对准则数字
yL7a* C& absolute interest 绝对权益
gj0gs absolute order of discharge 绝对破产解除令
NYm2fFPc absolute profit margin 绝对利润幅度
q1.w8$ absolute value 实值；绝对值
y4w{8;Mh absolutely vested interest 绝对既得权益
/P Qz$e-!Y absorbed cost 已吸收成本；已分摊成本
(kK6=Mrf absorption 吸收；分摊；合并
E#Smi507p absorption rate 吸收率；摊配率；分摊率
0 x4p!5 ACB Finance Limited 亚洲商业财务有限公司
wF nI M2a, acceptable form of reciprocity 合理的互惠条件
?m}vDd acceptable rate 适当利率；适当汇率
r**u=q %p acceptance agreement 承兑协议
4S`2")V acceptance for honour 参加承兑
Fi14_{ acceptor 承兑人；接受人；受票人
TG=) KS acceptor for honour 参加承兑人
`lRZQ:27X accident insurance 意外保险
^%VMp>s Accident Insurance Association of Hong Kong 香港意外保险公会
* [) b}? accident insurance scheme 意外保险计划
{A oH accident year basis 意外年度基准
\ /xWsbG\ accommodation 通融；贷款
f-E]!\Pg accommodation bill 通融票据；空头票据
Rs$k3 accommodation party 汇票代发人
*&Np;^~ account balance 帐户余额；帐户结余
4nN%5c~= account book 帐簿
9 r+]V= account collected in advance 预收款项
PxhB=i!'$ account current book 往来帐簿
kXFgvIpg< account of after-acquired property 事后取得的财产报告
1
`hj]@.] account of defaulter 拖欠帐目
[nZ3}o account payable 应付帐款
pd ?3_yU account payee only [A/C payee only] 只可转帐；存入收款人帐户
U,_uy@fE=? account receivable 应收帐款
ps\A\aggML account receivable report 应收帐款报表
_?x*F?5= account statement 结单；帐单；会计财务报表
=6y4* f account title 帐户名称；会计科目
WZ Oi, accountant's report 会计师报告
zWb>y Accountant's Report Rules 会计师报告规则
n ,!PyJ accounting and auditing procedure 会计与审计程序；会计与核数程序
)hGRq'WA= Accounting Arrangements 《会计安排》
:aS8% m accounting basis 会计基础
F4xYfbwY"] accounting by Official Receiver 破产管理署署长呈交的帐目
|JC/A;ZH Accounting Circular 《会计通告》
w+)MrB-} accounting class 会计类别
lfba accounting date 记帐日期；会计结算日期
s5F,*< accounting for money 款项核算
s2FJ^4 Accounting Officer 会计主任
sgW*0 o accounting period 会计报告期；会计期
{ dM18; accounting policy 会计政策；会计方针
dMK| l accounting practice 会计惯例
JS]6jUB<B accounting principle 会计准则
/o Q ^j'v accounting record 会计记录
"CI#2tnL7 accounting report 会计报告
%SaC[9=? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oJE ~dY$Q Accounting Society of China 中国会计学会
.bE+dA6:v accounting statement 会计报表
~Gx"gK0 accounting system 会计制度；会计系统
b_ +dNoB accounting transaction 会计事项；帐务交易
[xe(FFl+ accounting treatment 会计处理
g
<S&sYF5 accounting year 会计年度
j
qfxQ accretion 增值；添加
.Zv@ i L5 accrual 应计项目；应累算数目
`dO)}}| y accrual basis 应计制；权责发生制
Xxhzzm-B accrual basis accounting 应计制会计；权责发生制会计
ZCsL% ( accrue 应累算；应计
FH:^<^M accrued benefit 应累算利益
gVO<W.? accrued charges 应计费用
=+HMPV6yg7 accrued cumulative preference share dividend 应累算的累积优先股股息
wl|cipy" accrued expenses 应累算费用
R >f$*T
accrued interest payable 应付利息；应计未付利息
9. :r;H G accrued interest receivable 应收利息；应计未收利息
1Tz5tU9kR accrued right 累算权益
p_pI=_: accruing profit 应累算的利润
Ih oV80b accumulated fiscal reserve 累积财政储备
s
tvI accumulated profit 累积利润；滚存溢利
29p`G1n accumulated reserve 累积储备
\wwY?lOe accumulation of surplus income 累积收益盈余
Q}zAC2@L acquired assets 既得资产
/UtCJMQ acquisition 收购；购置；取得
5i `q acquisition cost 购置成本
Gw%P5 r}Y acquisition expenses 购置费用
!A!}j.s acquisition of 100% interest 收购全部股权
f"My;K $l; acquisition of control 取得控制权
" |ZC2Zu< acquisition of fixed assets 购置固定资产
|+K3\b acquisition of shell “买壳”
Qk 2^p^ T6 acquisition price 收购价
+Ex XhT act of God 天灾
N.R, [K acting partner 执事合伙人
?"-% >y@w active market 买卖活跃的市场；交投畅旺的市场；旺市
mux_S2x9m\ active partner 积极参与的合伙人
nW#UB tZ active trading 交投活跃
*Y'nDv6_P actual circulation 实际流通
YL*yiZ9 actual cost 实际成本
! ZlBM{C actual expenditure 实际开支；实际支出
Jm0o[4 actual income 实际入息；实际收入；实际收益
4JV/Ci5 actual market 现货市场
r$7fw}'I actual price 现货价；实际价格
HQqnJ;ns< actual profit 实际利润
X <QSi
actual quotation 实盘；实际价位；实际报价
LE$_qX`L actual year basis 按实际年度计算
QlT{8uw ) actuals 实货
J=v"
HeVm actuarial investigation 精算调查
H?A&P4nZ actuarial principle 精算原则
QCjC|T9 actuarial report 精算师报告
5~)m6]-6 Actuarial Society of Hong Kong 香港精算学会
R{={7.As+ actuarial valuation 精算师估值
8NU <lV` actuary 精算师
[l"|x75- ad referendum agreement 暂定协议；有待覆核的协定
2 |]pD ad valorem duty 从价税；按值征税
)\oLUuL`; ad valorem duty system 从价税制
www#.D%'U ad valorem fee 从价费
^U1 @
hq*u ad valorem tariff 从价关税
3jH-!M5 additional allowance 额外免税额
3 ,;;C( additional amount for unexpired risk 未过期风险的额外款额
CRXIVver additional assessable profit 补加应评税利润
a ;@G additional assessment 补加评税
+ +{,1wY\ additional commitment 额外承担
g>].m8DZ' additional commitment vote 额外承担拨款
/*Xr^X6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E d6k7 additional dependent parent allowance 供养父母额外免税额
2L?jp:$;X additional provision 额外拨款
}_,1i3Rip additional stamp duty 附加印花税
W%$sA}O additional tax 补加税罚款；补加税款
i
b $2qy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|KH9 81 adjudged bankrupt 被裁定破产
> |[ l?` adjudicated bankrupt 裁定破产人
KYe@2 6
adjudication fee 裁定费；评定印花税额手续费；评估契据费
r5#8 V zr adjudication of bankruptcy 裁定破产；宣告破产
m3Ma2jLWC adjudication of insolvency 裁定无力偿还债务
DNYJ R]> adjusted actual 经调整的实数；调整后的实数
h zv4+1Wd[ adjusted current assets 经调整的流动资产；调整后的流动资产
"}/$ xOl" adjusted figure 经调整的数字；调整后的数额
: <Z>?x adjusted liabilities 经调整的负债；调整后的负债
V AGQR&T? adjusted loss 经调整的亏损；调整后的亏损
Lmp_8q-Ej 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
YC,s]~[[ adjusted profit 经调整的利润；调整后的利润
#>[BSgW adjusted surplus 经调整的盈余额；调整后的盈余额
.r=F'i}-j* adjusted value 经调整的价值；调整后的价值
_o,Mji| adjustment 调整；修订；理算〔保险〕
0 Z{;sW adjustment centre 调剂中心
|/!3 N adjustment lag 调整过程的时间差距；调整时差
Ep
} {m<8c adjustment mechanism 调整机制
^)wTCkH&y adjustment of loss 亏损调整
[yFf(>B adjustment process 调整过程；调整程序
8Qm%T7]UFb adjustment range 调整幅度
e#{,M8 administered exchange rate 受管制汇率
4n}tDHv d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R H^!7W* administration expenses 行政费用
u( kacQ7 administration fee 手续费；行政费
3 fdx&}v / administration in bankruptcy 破产管理
-(ev68'}W administration order 遗产管理令
eW"L") administrator 管理人；遗产管理人
S8_ >Lw
administrator of the estate 遗产管理人
^ " admission of debt 债项承认书
] x12_+ admission of proof 接纳债权证明
'=eG[#gy advance 放贷款项；垫付款项；预支款项；预付款项
lxVA:tz0 advance account 暂支帐目；预付款帐户
APR"%(xD# advance compensation 预付补偿金
n\/ JNzd3 advance from shareholder 股东垫款
6 $ .I>8n advance pending reimbursement 预支以待日后付还
(-e*xM m advanced economy 先进经济体系
SAQ|1I#"/ advancement 预付；预付财产
Mj jN advances warrant 垫款令
1ha
8)L advancing 贷出
+Y|1 7 n adverse balance 逆差
KO!.VxG]_ adverse exchange 逆汇
R}T8cVxc advertisement addressed to shareholders 在报章刊登的致股东通告
y'{*B( advice for collection 托收通知书
q
eW{Cl~ advice of drawing 提款通知书；汇票通知书
[>MPM$9F-m advice of payment 付款通知
agI"Kh]j? Advisory Committee [Securities and Futures Commission]
j
o +- 谘询委员会〔证券及期货事务监察委员会〕
vGIe"$hNh Advisory Committee on Diversification 经济多元化谘询委员会
C]- !u Ly affidavit 誓章；遗产申报誓章
qcWY8sYf affidavit of no receipt 述明无收款的誓章
. 5 s#JL affiliate 联号；联营公司；附属公司
gS
VWv9+ affiliated company 附属公司；联号；联营公司
78u9> H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iYPlgt/Y! affordability 负担能力
}HLs.k4-; African Development Bank [AfDB] 非洲开发银行
eI@nskq# after-acquired property 事后取得的财产
@Q%9b )\\ after-hours dealing 市后交易
AP :(/@K | after-tax profit 税后盈利；税后利润；税后溢利
a7~% ( L@r agency agreement 代理协议
e]!`Cl-f80 agency expenses 代理机构的开支
!X tZI3Xu agency fee 代理费
&[Zg;r Agency Law 《代理法》
; "R1>tw3) agent 代理人；承销人
K6BP~ @H_D agent of company 公司代理人
}M0GPpv agent's fee 代理人费；经纪费
g]mR ;T3 aggregate 总计；总数；总体数字
rYn)E=FG/ aggregate amount 总款额；总额
8mh@C6U aggregate assets and liabilities 总体资产与负债
C)z?-f aggregate at constant price 按固定价格计算的总体数字
J^ y}3ON aggregate demand 总需求
-u nK; aggregate gross position 总持仓量
U)sw
Iis E aggregate limit 总限额
%@ ,!
( aggregate of salaries tax 合计薪俸税
~'.SmXZs aggregate performance 总体表现；总体业绩
WBd$#V3 aggregate supply 总体供应
uH.1'bR?a aggregate surplus 总盈余
?LAiSg=eq aggregate total 整体总额
6o
cTQ}= aggregate value 总值；合计价值
.Xm?tC< aggregated basis 合计基准
K'@lXA : aggregated net chargeable income 合计应课税入息实额
hN"cXz"/ aggregation 合并计算；合计；总和
*K'_"2J aggregation of incomes of husband and wife 夫妇入息合并计算
Cx[Cst ` aggregation of property 财产的总和
H '_ v agio 差价；贴水
nQm
( UN 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》
*U}cj A:ZN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W|I<hY\X 《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》
:G8:b. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=cwdl7N&I 《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》
~:xR0dqx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
25H=RTw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CU+H`-+"J agreement for a settlement 授产协议
tZz *O% agreement for assignment 转让协议
%8 hx3N8> agreement for sale 售卖协议；买卖协议
P Jn| agreement for sale and purchase 买卖协议
`D,mZj/b agreement for the payment of interest 支付利息协议
} Nc Ed ; agreement for the repayment of money 还款协议
? `+G0VT agreement of reinsurance 再保险协议
Sa 8T'%W Agricultural Bank of China 中国农业银行
S0]JeP+3! air passenger departure tax 飞机乘客离境税
C(J +tbk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Evy_I+l airport tax 机场税
b.#0{*/ G alcohol duty 酒精税
"">{8 alienation 让与；让渡；转让
d&owS+B{48 alimony 生活费；赡养费
/V" 6 Q'D All Ordinaries Index [AOI] 所有普通股指数
$a.,; : all risks 全险；综合险
&^hLFd7j/ All Sales Record for Stock Market 《股票市场成交报告》
!M(3[(Ni Allied Capital Resources Limited 新联财务有限公司
87p tab@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FE4P
EBXvu allocation letter 拨款信件
g}gOAN3. allocation of fund 分配款项；预留款项
`Re {j{~s allocation of profit 利润分配；溢利分配
dhCrcYn allocation warrant 拨款令
m> YjV>5 allotment 分配；配股
zk^uS # allotment notice 股份配售通知；配股通知
+zI NnX allotment of shares 股份分配
^$x1~ }D allowable 可获宽免；免税的
M'sq{K9 allowable business loss 可扣除的营业亏损
"wj~KbT}& allowable expenses 可扣税的支出
H9Dw#.em allowance 免税额；津贴；备抵；准备金
~gA^tc3G allowance for debts 债项的免税额
W6!o=() allowance for depreciation by wear and tear 耗损折旧免税额
"x4} FQ allowance for funeral expenses 殡殓费的免税额
T%TfkQ__d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]x 1o (~ allowance for repairs and outgoings 修葺及支出方面的免税额
SFkB,)Z N allowance to debtor 给债务人的津贴
Rz:1(^oA alteration of capital 资本更改
~(P\'H&(h alternate trustee 候补受托人
&S9O:>=* amalgamation 合并
pp1kcrE\M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\}EJtux q ambit of charges 征税范围；收费范围
GbfA-\ amended valuation 经修订的估值
/`+ubFXc American Commodities Exchange 美国商品交易所
MnB Hm!]& American Express Bank Limited 美国运通银行
R^Y>v5jAe American Stock Exchange 美国证券交易所
iL8:I)z amortization 摊销
n h&[e amount due from banks 存放银行同业的款项
Rl[SqmnI)@ amount due from banks abroad 存放海外银行同业的款项
kR]AW60 OE amount due from holding companies 控股公司欠款
)tp;2rJ/ amount due from local banks 存放本港银行同业的款项
3 \Tqs amount due to banks 银行同业的存款
3(
o~|% amount due to banks abroad 海外银行同业的存款
V:h3F7 amount due to holding companies 控股公司存款
g..&x]aS( amount due to local banks 本港银行同业的存款
q E@ H~& amount due to outport banks 外埠银行同业的存款
#``Alh8 amount for note issue 发行纸币的款额
g=Bge) amount of bond 担保契据的款额
1{$=N 2U amount of consideration 代价款额
Y5R|)x amount of contribution 供款数额
rvRIKc|}l amount of indebtedness 负债款额
{Z_?7J&z amount of principal of the loan 贷款本金额
9|x{z amount of rates chargeable 应征差饷数额
x v 9 G% amount of share capital 股本额
"YoFUfaNg amount of sums assured 承保款额
Z11 I1)%s amount of variation 变动幅度
:)j& t>aP amount of vote 拨款数额
+BgUnu26 amount payable 应付款额
5{\ ;7( amount receivable 应收款额
xW+ XN`77 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}S=m :
VKH analysis 分析
@ev8"JZ1 ancillary risk 附属风险
AVi,+n annual account 周年帐目；周年帐目报表；年度决算；年结
Xp?W oC N annual accounting date 年结日期
E, ;'n annual allowance 每年免税额；年积金；年度津贴；年津
5.U4P< q S annual balance 年度余额
Mp _SL^g| annual disposable income 每年可动用收入
^wW{7Uq> annual estimates 周年预算
E-L>.tD annual fee 年费
KF}_|~~T annual general meeting 周年大会
?, oE_H annual growth rate 年增率；每年增长率
j UCDf-_ m annual long-term supplement 长期个案每年补助金
XM< annual pensionable emolument 可供计算退休金的年薪
8ps1Q2| annual report 年报
>d<tcaB Annual Report on the Consumer Price Index 《消费物价指数年报》
<hB~|a<# annual return 周年报表；周年申报表；每年报税表格
G`R_kg9$ Annual Return Rules 《周年报表规则》
l *]nvd_ annual review of consumer prices 每年消费物价回顾
3}x6IM 2 annual roll-forward basis 逐年延展方式
$&KiN8 2, annual salary 年薪
M <c cfU ! annual statement 年度报表；年度决算表
>gZ"^ iW 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
qLk7C0 annuitant 年金受益人
F ,h}HlU annuity 年金
2U rE>_ annuity contract 年金合约
}cd-BW annuity on human life 人寿年金
ROj9#: antecedent debt 先前的债项
r`A|2(h5B ante-dated cheque 倒填日期支票
4\iy{1{E,C anticipated expenditure 预期开支
a
@i?E0Fr anticipated net profit 预期纯利
Bs';!,= anticipated revenue 预期收入
.Dt.7 G anti-inflation measure 反通货膨胀措施
@X]J MicJ anti-inflationary stance 反通货膨胀立场
J e#vu`.\\ apparent deficit 表面赤字
Ie'iAY apparent financial solvency 表面偿债能力
TQsT L2a apparent partner 表面合伙人
Z1 sRLkR^ application for personal assessment 个人入息课税申请书
l ^;=0UR_ application of fund 资金应用
uYMH5Om+i application to release as liquidator and to destruct the books of accounts and documents
=aCd,4B} 申请免除清盘人职务及毁灭帐簿与文件
4 ad -' appointed actuary 委任精算师
1pZ[r M'} appointed auditor 委任核数师；委任审计师
pL`)^BJ appointed trustee 委任的受托人
z2god 1" appointer 委任人
(/gMtIw apportioned pro rata 按比例分摊
)g[7XB/w apportionment 分配；分摊
yPT\9 "/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mJa8;X!r6 apportionment formula 分摊方程式
*ez7Q apportionment of estate duty 遗产税的分摊
Mq4>Mu appraisal 估价；评估
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Fn3JL appreciable growth 可观增长
eDL0Vw appreciable impact 显着影响
g#r,u5<*? appreciable increase 可观增长
~vstuRRST appreciation 增值；升值
41^
$ appreciation against other currencies 相对其他货币升值
&D#B"XI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yYPFk appreciation tax 增值税
g{^(EZ, appropriation 拨款；拨用；拨付
4S*7*ak{ appropriation account 拨款帐目
<c] ? Appropriation Bill 拨款法案
LhQidvCNJ appropriation-in-aid system 补助拨款办法
!y7w~UVs approved assets 核准资产
EBx!q8zz approved basket stock 认可一篮子证券
e*hCf5=- approved budget 核准预算
e\WG-zi/ approved charitable donation 认可慈善捐款
* @[N~:z/ approved charitable institution 认可慈善机构
p0@l58 1 approved currency 核准货币；认可货币
{^6<Ohe4j approved estimates 核准预算
P/ 7aj:h~P approved estimates of expenditure 核准开支预算
a.B<W9$` approved overseas insurer 核准海外保险人
{z*`*
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8Lh[>|~= approved pooled investment fund 核准汇集投资基金
-< }#ImTN approved provident fund scheme 认可公积金计划
jU_#-< 'r approved provision 核准拨款
L; 'C5#GN approved redeemable share 核准可赎回股份
? v$1 Fc55 approved regional stock 认可地区性证券
[A46WF>L approved retirement scheme 认可退休金计划
[K#pU:lTH approved subordinated loan 核准附属贷款
@2R+?2 j arbitrage 套戥；套汇；套利
4 KZ )`KPE arbitrageur 套戥者；套汇者
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a" arbitrary amount 临时款项
c%x. cbu> arrangement 措施；安排；协定
y3!#*NU arrears 欠款
mFJb9 , arrears of pay 欠付薪酬
u%rB]a$ / arrears of revenue 逾期未收税款；逾期未收的帐项
S<nbNSu6+ articles of association 组织章程；组织细则；组织章程细则
&~sk7iGi Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-r@/8" ascertainment of profit 确定利润
;BjJ<?^{ "Asia Clear" “亚洲结算系统”
[eZ'h8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.R{+Pz D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Aj "SSX!L Asian Development Fund [ADF] 亚洲发展基金
15wwu} X Asian dollar bond 亚洲美元债券
x qLIs:* Asian dollar market 亚洲美元市场
uoe>T: Asian dollar rate 亚洲美元利率
T[]ku n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m_,j)A% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9<6Hs3|.! asked price 沽盘；喊价；索价；卖方报价
* kKd L assessable income 应评税入息
6I~{~YvB" assessable loss 应评税亏损
H <ugc assessable profit 应评税利润
e3x;( @j assessable value 应评税值
73tWeZ8rvx assessed profit 估定利润
NK|m7 ( assessed value 经评估价值
*tL1t\jY assessment 评税；评定；估价；评税单
+<W8kb assessment number 评税编号；估价编号
]_ &pIBp assessment of additional tax 补加税评税
tqT-9sEXX. assessment of performance 业绩评估；实绩评价
w"?E=RS Assessor 评税主任
l527>7 eT asset price bubbles 资产价格泡沫
FN29 5:Iuw asset-backed securities 具资产保证的证券
P<s:dH" assets accretion 资产增值
(h>+ivf| assets and liabilities 资产与负债
-[-Ry6G assets betterment statement 资产递增表；资产改进表
&$hT27A>k assets lending 实物放款；有抵押贷款
v m)'C C assets of the company passing on the death 死者去世时转移的公司资产
HK!Vd_&9, assets pledged as security for liabilities 用作负债抵押的资产
Y~uqKb;A assets portfolio 资产投资组合
v9+1[Y"; assets price 资产价格
$,#,yl ol assets quality 资产质素
?,Zc{ assets realization 资产变现
{#J1D*?$" assets refinancing arrangement 资产再集资安排
"RM vWuNt assets securitization 资产证券化
Cd51. Sk(l assets situated outside Hong Kong 在香港以外地方的资产
,Z p9,nf assets stripping 削减资产；拆卖资产
:R9 DJh\ assets value 资产值
/7- qb^V assignee 承让人
p:gM?2p1 assignment 转让；转让书；转让契
E!v^j=h$u assignment of interest 权益转让
Mq2[^l!qu assignment of letters patent and trade mark 专利证书及商标转让
o;M-M(EZQ6 assignment of property 物业转让；物业转让书
f+D a W assignment right 转让权
8et.A assignor 转让人
TLiA>`r = associate 有联系的人；有关连人士；相联者；合伙人；联系人
B#9T6 |2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'ktWKW$
D associate member 附属会员
O4w:BWVsn associated body corporate 相联法人团体
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#^Jy#) associated company 相联公司；联属公司
}^ G&n';J associated corporation 相联法团
_HkB+D0v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w-(^w9_e 公认会计师公会〔英国〕
txW<r8 Association of Futures Exchange Brokers 香港期货经纪协会
d*TpHLm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SK_i 3? association of underwriters 承保人组织
+i.b&PF'H assumption of control 接管
>!|( n @ assurance 担保；保险；转易；转易书
5Pu
F] 5 assurance of interest 权益的转易
)XAD#GYM at 19XX price 按一九ＸＸ年价格计算
t(F] -[ at a discount 按赔价计算；按贴水价格计算；打折扣
4*aNdh[t. at a premium 按溢价计算；按升水价格计算
@C fxPA at call 通知付款；按通知
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at constant market price 按固定市价计算
t?R=a- ZI at constant price 按固定价格计算
$>mTPNF at cost 按成本计算
8GD!]t# at current market price 按当时市价计算；按现时市价计算
]VS$ ?wD at current price 按当时价格计算；按现时价格计算
=\l7k< at factor cost 按要素成本计算；按生产要素成本计算
;
(;J at money-of-the-day price 按付款当日价格计算
o4g<[X) at or better 按指定或较佳价位〔买卖指令〕
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niIjatT at sight 见票即付
1GL@t?S at the close 按收市盘
W!G2$e6 at the opening 按开市盘
pr(16P attestation 见证；见证条款
CF k^(V" at-the-money option 平价期权
9#AsSbBpf attorney 受权人；受托代表人
@43o4 , attornment 新拥有人承认书
>f*[U/{ K attributable profit 可归属利润
a>{b'X^LV attributable share value 可归属股份价值
|. zotEh Auckland Stock Exchange 奥克兰证券交易所
]Ak@!&hyak auction 拍卖
-j 6U{l auctioneer 拍卖商
)!``P?3? audit 审计；核数
&]2z)& a Audit Commission 审计署
C^x+'. ^N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g)Byd\DS 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〕
+T@a/(Gl audit review 帐目审查
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(2b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=7c1l77z audited account 审计帐目；经审计的帐目
:
*Nvy={c audited annual account 经审计的周年帐目
hA 81(JWG audited balance sheet 经审计的资产负债表
r&|-6OQZZ auditor 核数师；核数主任；审计师
VIxt;yE auditor's certificate 核数师证明书；审计师证明书
cn4C K. ? auditor's report 核数师报告；审计师报告
G;%Pf9 o26 Aussie bond 澳元债券
6T_Mk0Sf+ austerity budget 紧缩预算
buhn ~ c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
F" -w Australia All Ordinaries Index 澳洲所有普通股票指数
@9QtK69 Australian Dollar [AUD] 澳元
{ A2SG#} Australian Options Market 澳大利亚期权市场
6*,8 H& Australian Securities Commission 澳洲证券事务监察委员会
sgn,]3AUq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{&Fh $H! Australian Stock Exchange 澳大利亚证券交易所
wZECG-jr/ Austrian Schilling [ATS] 奥地利先令
S)0bu(a`Z, authentication 认证；鉴证
t;@VsQ8 authority to purchase 委托购买证；委购书
Pb|'f( authorization 认可；核准；授权；授权书
LyB$~wZx~@ authorization by direction 指示授权
EMe6Z!k authorization by instruction 指令授权
Gd~Xvw,u authorization by warrant 令状授权
U$`)|/8 authorization of unit trust 单位信托的认可
>_biiW~x : authorized agent 指定代理人
qK4E:dD authorized capital 法定资本
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C5lA authorized clerk 出市员
"kK IVlC authorized dealer 认可交易商
O]n"aAu@ authorized financial institution 认可财务机构
qYW{$K authorized fund 认可基金
=Po!\[SBU authorized fund house 获授权的基金公司；认可基金公司
OKp(A authorized institution 认可机构
*Bt`6u.>e, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/AR;O4X+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q($lL~Ls authorized insurer 获授权保险人；获认可承保人
JqO#W1h~R| authorized investment 特准投资项目
TIV 1?S authorized person 获授权人
PZF>ia} authorized representative 获授权代表
=De%]]> authorized share capital 法定股本
g]V}azLr automated quotation system 自动报价系统
dy jzF`H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W&]grG2/ 自动交易系统〔香港期货交易所有限公司〕
Z3G>DF:$ automatic adjustment mechanism 自动调整机制
<4y1[/S automatic adjustment system 自动调整系统
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Automatic Clearing House 自动票据交换所
0:**uion automatic exchange rates accumulation system 自动化汇率累集系统
:XMw=" u= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<v"C`cga automatic teller machine [ATM] 自动柜员机
Wx&AY"J
autopay 自动转帐
.BXZ\r` available assets 可用资产
1V?}";T available fiscal reserve 现存财政储备
'f<0&Ci8 available profit 可用利润
8 F'i5i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k3[
~I' average 平均；平均数；海损
Ou;
]>FJ average basic salary 平均基本薪金
XQ<2(}]4 average consumer expenditure 平均消费开支；一般消费开支
`OnN12` average cost 平均成本
n ]x4twZ average cost of land production 增辟土地平均成本
JBa=R^k average daily turnover 平均每日成交额
Yiz JT0$ average daily wage rate 平均每日工资率
9o P8| <+ average expenditure pattern 平均开支模式
J?-"]s`J average growth rate 平均增长率
%#NaM\=8v average net fixed assets 固定资产平均净值
sb_>D`> average of relatives 相对价格平均数
`-4c}T average price 平均价格
HB\y [:E average propensity to consume 平均消费倾向；一般消费倾向
WZRrqrjq average propensity to save 平均储蓄倾向；一般储蓄倾向
O@3EJkv average rate 平均率
9c806>]U^ average revenue 平均收入；平均收益
'= x average stock 平均库存；平均存货
pCA(>( average yearly rent 平均年租
V5K!u8T avoidance of double taxation 避免双重课税
:X F;v avoidance of tax 避税
