A:
__uA}f Zp A share Ａ股；甲类股份
N>Xo_-QCY abatement of tax 减税；减扣免税额
Cwr~HY ABN AMRO Bank N.V. 荷兰银行
?}qttj above-the-line expenditure 线上项目支出；经常预算支出
S&e0u%8mc above-the-line receipt 线上项目收入；经常预算收入
?llXd 4 ABSA Asia Limited 南非联合亚洲有限公司
85> 05 ? absolute change 绝对数值变更
z Eq GD2" absolute expenditure 实际开支
mD/9J5: absolute guideline figure 绝对准则数字
'Jiw@t<o3` absolute interest 绝对权益
xP_cQwm`1 absolute order of discharge 绝对破产解除令
`K*Q5n absolute profit margin 绝对利润幅度
&)2 i[X absolute value 实值；绝对值
>u >5{4 absolutely vested interest 绝对既得权益
"33Fv9C#bK absorbed cost 已吸收成本；已分摊成本
eP.wOl absorption 吸收；分摊；合并
#:jHp 4 4J absorption rate 吸收率；摊配率；分摊率
UMv.{iEj ACB Finance Limited 亚洲商业财务有限公司
!1rlN8w(qr acceptable form of reciprocity 合理的互惠条件
,aOl_o -& acceptable rate 适当利率；适当汇率
f W!a|?e$ acceptance agreement 承兑协议
XND|h#i8 acceptance for honour 参加承兑
vGvf<ra;H acceptor 承兑人；接受人；受票人
s kv GU(G} acceptor for honour 参加承兑人
imo$-}A accident insurance 意外保险
Yf:IKY Accident Insurance Association of Hong Kong 香港意外保险公会
ZLc -RM accident insurance scheme 意外保险计划
7jxslI&F accident year basis 意外年度基准
~Uj=^leYO accommodation 通融；贷款
-O1>|y2rU accommodation bill 通融票据；空头票据
26e]`]!SU accommodation party 汇票代发人
oOnop-z7 account balance 帐户余额；帐户结余
r~E=4 oB7 account book 帐簿
\?w2a$?6w account collected in advance 预收款项
VX]. 3=T8 account current book 往来帐簿
\ jh'9\ account of after-acquired property 事后取得的财产报告
Jk&3%^P{m account of defaulter 拖欠帐目
0[A[U_b account payable 应付帐款
[\'%?BH( ^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
@u.58H& }R account receivable 应收帐款
b v G/|U account receivable report 应收帐款报表
H6kR)~zhf account statement 结单；帐单；会计财务报表
<x@}01 ~ account title 帐户名称；会计科目
l2`s! ,<>O accountant's report 会计师报告
G (Lzf( Accountant's Report Rules 会计师报告规则
gRr L[z accounting and auditing procedure 会计与审计程序；会计与核数程序
-5
R D)(d Accounting Arrangements 《会计安排》
2I%MAb&1@ accounting basis 会计基础
1uG"f<TsR accounting by Official Receiver 破产管理署署长呈交的帐目
, qA(\[ Accounting Circular 《会计通告》
u&1q [0y accounting class 会计类别
a !ud{Dx accounting date 记帐日期；会计结算日期
~F7 -HaQJ accounting for money 款项核算
;QWIsVz Accounting Officer 会计主任
;ZH3{ accounting period 会计报告期；会计期
RdWRWxTn8+ accounting policy 会计政策；会计方针
V E#Wb7 accounting practice 会计惯例
rk&IlAE accounting principle 会计准则
.GV;+8HzS accounting record 会计记录
g@rb accounting report 会计报告
YT8vP~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9Kpa>< Accounting Society of China 中国会计学会
h xSKG accounting statement 会计报表
7/!8e.M\ accounting system 会计制度；会计系统
OJ ,` accounting transaction 会计事项；帐务交易
Z&#('Z accounting treatment 会计处理
b$4"i XSQ accounting year 会计年度
$g/ SWq accretion 增值；添加
mIurA?&7! accrual 应计项目；应累算数目
4P'*umJi accrual basis 应计制；权责发生制
ao%NK<Lt accrual basis accounting 应计制会计；权责发生制会计
_/F7 ?^ j accrue 应累算；应计
<L`KzaA accrued benefit 应累算利益
`q?8A3A accrued charges 应计费用
wr5AG<%( accrued cumulative preference share dividend 应累算的累积优先股股息
?a8^1: accrued expenses 应累算费用
(gy#js # accrued interest payable 应付利息；应计未付利息
U@g4w !$r accrued interest receivable 应收利息；应计未收利息
M*!agh accrued right 累算权益
lm!.W5-l accruing profit 应累算的利润
rv &<{@AS~ accumulated fiscal reserve 累积财政储备
4~y(`\0?4 accumulated profit 累积利润；滚存溢利
K17j$o^6KK accumulated reserve 累积储备
n.T&}ZPz\v accumulation of surplus income 累积收益盈余
[f)cL6AeF acquired assets 既得资产
UADFnwR[R acquisition 收购；购置；取得
@<&5J7fb acquisition cost 购置成本
4 NGA/
G acquisition expenses 购置费用
~$ng^ D acquisition of 100% interest 收购全部股权
*-MM< |Qt acquisition of control 取得控制权
aIJt0; acquisition of fixed assets 购置固定资产
u6T+Cg acquisition of shell “买壳”
6`O.!|) acquisition price 收购价
^=T $&gD act of God 天灾
gGr^@=;YC acting partner 执事合伙人
a&tSj35*6 active market 买卖活跃的市场；交投畅旺的市场；旺市
5i> $]*o active partner 积极参与的合伙人
GK OD/, active trading 交投活跃
cVubb}ou actual circulation 实际流通
3x5JF M actual cost 实际成本
s}j{#xT actual expenditure 实际开支；实际支出
m5L-67[sB actual income 实际入息；实际收入；实际收益
G"\`r* O actual market 现货市场
WP?TX b`5 actual price 现货价；实际价格
} ~h3c| actual profit 实际利润
3|WW o1 actual quotation 实盘；实际价位；实际报价
wp#'nO actual year basis 按实际年度计算
0*rQ3 Z actuals 实货
f47O d-\- actuarial investigation 精算调查
s~>d:' k7| actuarial principle 精算原则
4#ug]X4Y') actuarial report 精算师报告
n1~o1 Actuarial Society of Hong Kong 香港精算学会
s>0't actuarial valuation 精算师估值
gXYI\. actuary 精算师
9;_sC ad referendum agreement 暂定协议；有待覆核的协定
Qy.w=80kf ad valorem duty 从价税；按值征税
>_o} ad valorem duty system 从价税制
3AQZRul ad valorem fee 从价费
]%|GmtqZs, ad valorem tariff 从价关税
LO
< additional allowance 额外免税额
/4c\K-Z; additional amount for unexpired risk 未过期风险的额外款额
{k>Ca additional assessable profit 补加应评税利润
t *1u[~= additional assessment 补加评税
My<snmr2d additional commitment 额外承担
K%" 5ImM additional commitment vote 额外承担拨款
Q 7R~{5r>W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f J/e(t additional dependent parent allowance 供养父母额外免税额
OlAs'TE^ additional provision 额外拨款
,=tD8@a< additional stamp duty 附加印花税
F">Qpgt additional tax 补加税罚款；补加税款
4G$|Rx[{, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*$p2*%7Ne adjudged bankrupt 被裁定破产
q8^^H$<Db adjudicated bankrupt 裁定破产人
MP_'D+LS adjudication fee 裁定费；评定印花税额手续费；评估契据费
0|$ v-`P$ adjudication of bankruptcy 裁定破产；宣告破产
RT) d ]u adjudication of insolvency 裁定无力偿还债务
-sw
. adjusted actual 经调整的实数；调整后的实数
,_yh z0. adjusted current assets 经调整的流动资产；调整后的流动资产
&$]v h adjusted figure 经调整的数字；调整后的数额
! 'mq ?C= adjusted liabilities 经调整的负债；调整后的负债
MKy[hT: adjusted loss 经调整的亏损；调整后的亏损
Hj:r[/ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
T(e!_VY|m adjusted profit 经调整的利润；调整后的利润
_h X]% adjusted surplus 经调整的盈余额；调整后的盈余额
{jYOs l adjusted value 经调整的价值；调整后的价值
/G5d |P adjustment 调整；修订；理算〔保险〕
;\lW5ZX adjustment centre 调剂中心
Eve.QAl| adjustment lag 调整过程的时间差距；调整时差
4zJtOK?r" adjustment mechanism 调整机制
31rx-D8o adjustment of loss 亏损调整
e
' 2F# adjustment process 调整过程；调整程序
0BH_'ZW adjustment range 调整幅度
/R Ho1 administered exchange rate 受管制汇率
5Cq{XcXV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x9;gT&@H administration expenses 行政费用
PN aay:a| administration fee 手续费；行政费
LM7$}#$R administration in bankruptcy 破产管理
-TM 0]{ administration order 遗产管理令
KnsT \>[K administrator 管理人；遗产管理人
blTo5N LX administrator of the estate 遗产管理人
A- 4h admission of debt 债项承认书
E}sO[wNPf admission of proof 接纳债权证明
Q\ cjPc0y advance 放贷款项；垫付款项；预支款项；预付款项
\|E^v6E%0 advance account 暂支帐目；预付款帐户
7VMvF/ap]u advance compensation 预付补偿金
e pU: advance from shareholder 股东垫款
G8r``{C! advance pending reimbursement 预支以待日后付还
5m9*85Ib advanced economy 先进经济体系
_i o+YzS advancement 预付；预付财产
: {IO=^D=$ advances warrant 垫款令
UEozAY advancing 贷出
=Qgt${| adverse balance 逆差
W Dg+J adverse exchange 逆汇
p;W.lc O`0 advertisement addressed to shareholders 在报章刊登的致股东通告
)('%R|$ / advice for collection 托收通知书
X LL/4 ) advice of drawing 提款通知书；汇票通知书
E I:w
aIr advice of payment 付款通知
&2 `F n !m Advisory Committee [Securities and Futures Commission]
'g$(QvGF 9 谘询委员会〔证券及期货事务监察委员会〕
b|+wc6
Advisory Committee on Diversification 经济多元化谘询委员会
Sqo
: - affidavit 誓章；遗产申报誓章
i { \%e affidavit of no receipt 述明无收款的誓章
'UMXq~RMe affiliate 联号；联营公司；附属公司
_>9.v%5cs( affiliated company 附属公司；联号；联营公司
=:/BV=tv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7vAB q( affordability 负担能力
k'#(1(x j African Development Bank [AfDB] 非洲开发银行
QF&W` c after-acquired property 事后取得的财产
^NX"sM 0g after-hours dealing 市后交易
{W]=~*w after-tax profit 税后盈利；税后利润；税后溢利
'A: x/iv}^ agency agreement 代理协议
(HSg Es1d agency expenses 代理机构的开支
zOG U8Wg agency fee 代理费
RLSc+kDH_ Agency Law 《代理法》
RB+N
IoQQ| agent 代理人；承销人
xia |+ agent of company 公司代理人
N Mww >80 agent's fee 代理人费；经纪费
sgO'wXcoP aggregate 总计；总数；总体数字
TpHfS]W-P aggregate amount 总款额；总额
cCa|YW^j aggregate assets and liabilities 总体资产与负债
L5qwWvbT aggregate at constant price 按固定价格计算的总体数字
Oi:<~E[kz. aggregate demand 总需求
C&6IU8l \ aggregate gross position 总持仓量
"m ^'
&L aggregate limit 总限额
*P#WDXRwd aggregate of salaries tax 合计薪俸税
ET[k pL aggregate performance 总体表现；总体业绩
!}4MN:r aggregate supply 总体供应
1!.(4gV aggregate surplus 总盈余
F35#dIs`& aggregate total 整体总额
=IUUeFv +r aggregate value 总值；合计价值
bzvh%RsW aggregated basis 合计基准
9Ffp2NW`; aggregated net chargeable income 合计应课税入息实额
;\[(- )f!= aggregation 合并计算；合计；总和
jaa "~5TO8 aggregation of incomes of husband and wife 夫妇入息合并计算
7{xh 8#m aggregation of property 财产的总和
cZ<A0 agio 差价；贴水
# hlCs 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》
2hee./F` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ton94:9bZ 《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》
-CRra EXf8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#rY sj-2 《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》
P|H Kn,ar Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4T?h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<ERB.d! agreement for a settlement 授产协议
in(U:04 agreement for assignment 转让协议
J7v|vj I agreement for sale 售卖协议；买卖协议
@]![o % agreement for sale and purchase 买卖协议
gd0Vp Xf' agreement for the payment of interest 支付利息协议
AQc,>{Lm agreement for the repayment of money 还款协议
Z( 9 u< agreement of reinsurance 再保险协议
z.CywME<)t Agricultural Bank of China 中国农业银行
w=}uwvn NX air passenger departure tax 飞机乘客离境税
MCT'Nw@A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0jzbG]pc:E airport tax 机场税
)LdyC`S\c alcohol duty 酒精税
b9"jtRTdz alienation 让与；让渡；转让
HXoX alimony 生活费；赡养费
l9Q(xuhv All Ordinaries Index [AOI] 所有普通股指数
gN>2xnh'm all risks 全险；综合险
7Su#Je] All Sales Record for Stock Market 《股票市场成交报告》
t!2(7=P30( Allied Capital Resources Limited 新联财务有限公司
HBY.DCN[Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>OP+^^oZ< allocation letter 拨款信件
o=RM-tR`v allocation of fund 分配款项；预留款项
7y`}PMn allocation of profit 利润分配；溢利分配
5P .qXA"D allocation warrant 拨款令
5o/&T"]@ allotment 分配；配股
gh>>Ibf allotment notice 股份配售通知；配股通知
?X-)J=XG allotment of shares 股份分配
*c)uGz'cD
allowable 可获宽免；免税的
k@ K7yK allowable business loss 可扣除的营业亏损
!I\!;b allowable expenses 可扣税的支出
< Z|Ep1W allowance 免税额；津贴；备抵；准备金
^T.E+2=>z allowance for debts 债项的免税额
g!i45-n3gt allowance for depreciation by wear and tear 耗损折旧免税额
yi^b) 2G allowance for funeral expenses 殡殓费的免税额
< F
)_!0C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ql GW.jY. allowance for repairs and outgoings 修葺及支出方面的免税额
z`6fotL allowance to debtor 给债务人的津贴
fgj^bcp- alteration of capital 资本更改
?go:e# alternate trustee 候补受托人
h b/]8mR amalgamation 合并
f""`cdqAOh ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7?v# 'Ie s ambit of charges 征税范围；收费范围
^ZM0c>ev=l amended valuation 经修订的估值
63!rUB!
American Commodities Exchange 美国商品交易所
Fxc)}i` American Express Bank Limited 美国运通银行
\]9.zlB American Stock Exchange 美国证券交易所
)>7 %pz amortization 摊销
-AYA~O(& amount due from banks 存放银行同业的款项
9]'($:LF08 amount due from banks abroad 存放海外银行同业的款项
"C?5f]T amount due from holding companies 控股公司欠款
zKFp5H1!%+ amount due from local banks 存放本港银行同业的款项
9e U[*S amount due to banks 银行同业的存款
,&Wn [G< 2 amount due to banks abroad 海外银行同业的存款
7DKz;o amount due to holding companies 控股公司存款
CU:o*;jP amount due to local banks 本港银行同业的存款
aS }1Q?cU amount due to outport banks 外埠银行同业的存款
$hR)i amount for note issue 发行纸币的款额
XCsiEKZ_i amount of bond 担保契据的款额
#,(sAj amount of consideration 代价款额
NA$zd( amount of contribution 供款数额
`Y40w#?uW amount of indebtedness 负债款额
mfny4R1_ amount of principal of the loan 贷款本金额
.bD_R7Bi6 amount of rates chargeable 应征差饷数额
ZAuWx@} amount of share capital 股本额
'<iK*[NW amount of sums assured 承保款额
>\<*4J$PZ amount of variation 变动幅度
Q HBtWQgS amount of vote 拨款数额
qP!P
+'B amount payable 应付款额
W
YW|P2* amount receivable 应收款额
?hYqcT[ % Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nsb4S { analysis 分析
| DF9cd^ ancillary risk 附属风险
z Vv04_: annual account 周年帐目；周年帐目报表；年度决算；年结
r' BAT 3 annual accounting date 年结日期
] +DI.% annual allowance 每年免税额；年积金；年度津贴；年津
\4ghYQ: annual balance 年度余额
_kFYBd annual disposable income 每年可动用收入
:`vP}I ^ annual estimates 周年预算
8 iC:xcN3 annual fee 年费
i;PL\Er:tX annual general meeting 周年大会
m+$ @'TbP annual growth rate 年增率；每年增长率
p 3^jGj@ annual long-term supplement 长期个案每年补助金
|r RG=tG_' annual pensionable emolument 可供计算退休金的年薪
nL]^$J$ annual report 年报
L3(^{W]| Annual Report on the Consumer Price Index 《消费物价指数年报》
Cup @TET35 annual return 周年报表；周年申报表；每年报税表格
$t rAC@3O@ Annual Return Rules 《周年报表规则》
Wx)K* 9 annual review of consumer prices 每年消费物价回顾
pL1s@KR annual roll-forward basis 逐年延展方式
FrTg4 annual salary 年薪
~:sE:9$z annual statement 年度报表；年度决算表
zGcqzYbuA 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
*HM ?YhR annuitant 年金受益人
|-2}j 2' annuity 年金
Ek.&Sf$cd' annuity contract 年金合约
!$XHQLqF2 annuity on human life 人寿年金
ET^ |z antecedent debt 先前的债项
q W^vz ante-dated cheque 倒填日期支票
8_\W/I!7b anticipated expenditure 预期开支
I12KT~z<r anticipated net profit 预期纯利
nw'-`*'rj anticipated revenue 预期收入
N1--~ e anti-inflation measure 反通货膨胀措施
i y5R5L 2 anti-inflationary stance 反通货膨胀立场
&$fbP5uAZ apparent deficit 表面赤字
U!q[e`B apparent financial solvency 表面偿债能力
i&+w _hD apparent partner 表面合伙人
GSVdb/+ application for personal assessment 个人入息课税申请书
\Xg?Ug*9w application of fund 资金应用
%.x@gi q application to release as liquidator and to destruct the books of accounts and documents
KAA3iA@>+ 申请免除清盘人职务及毁灭帐簿与文件
;\)=f6N appointed actuary 委任精算师
,qFA\cO* appointed auditor 委任核数师；委任审计师
:9d \Uj, appointed trustee 委任的受托人
f_ r0}) appointer 委任人
zDBD .5R; apportioned pro rata 按比例分摊
U
:9=3A2$x apportionment 分配；分摊
j^u [ F" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1IA5.@G: apportionment formula 分摊方程式
Zy]s` aa apportionment of estate duty 遗产税的分摊
]YD(`42 x appraisal 估价；评估
.{rbw9 appreciable growth 可观增长
'
lo.h"" appreciable impact 显着影响
<4?*$ appreciable increase 可观增长
5h_5Z~ appreciation 增值；升值
Etnb 3<^[t appreciation against other currencies 相对其他货币升值
mc@M ,2@D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[Z }B" appreciation tax 增值税
;( K MGir appropriation 拨款；拨用；拨付
|+ 7f2C appropriation account 拨款帐目
d?Y-;-|8Qh Appropriation Bill 拨款法案
]if;A ) ' appropriation-in-aid system 补助拨款办法
$i Jnxqn approved assets 核准资产
@&R1wr1>I5 approved basket stock 认可一篮子证券
%O) Z approved budget 核准预算
1MQ/ r*(
approved charitable donation 认可慈善捐款
r\mPIr| approved charitable institution 认可慈善机构
C6k4g75U2 approved currency 核准货币；认可货币
}$)&{d G approved estimates 核准预算
(:} <xxl approved estimates of expenditure 核准开支预算
A PHPN:v approved overseas insurer 核准海外保险人
?V+ wjw approved overseas trust company 核准海外信托公司
p{H0dj ^| approved pooled investment fund 核准汇集投资基金
G1_Nd2w approved provident fund scheme 认可公积金计划
8W{~wg` approved provision 核准拨款
d^aNR
L v approved redeemable share 核准可赎回股份
[@.B4p approved regional stock 认可地区性证券
(|0b7 |'T approved retirement scheme 认可退休金计划
BMjfqX approved subordinated loan 核准附属贷款
46ChMTt arbitrage 套戥；套汇；套利
0eA5zFU7 arbitrageur 套戥者；套汇者
9. 8,q arbitrary amount 临时款项
ZlM_ m
>,o arrangement 措施；安排；协定
F$ {4X /9n arrears 欠款
G2@KI- arrears of pay 欠付薪酬
R~c1)[[E arrears of revenue 逾期未收税款；逾期未收的帐项
(5(fd.m+_ articles of association 组织章程；组织细则；组织章程细则
Q&wYc{TUbm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1~EO+ ascertainment of profit 确定利润
D=9}|b/ "Asia Clear" “亚洲结算系统”
!fZL Qc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C9Wojo. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(HSw% e Asian Development Fund [ADF] 亚洲发展基金
"yri[X Asian dollar bond 亚洲美元债券
Kw*~W
i Asian dollar market 亚洲美元市场
.\4l'THn,0 Asian dollar rate 亚洲美元利率
*. dKR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Qdm(q:w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|UZOAGiBg asked price 沽盘；喊价；索价；卖方报价
=+(Q.LmhC assessable income 应评税入息
k!c7a\">{ assessable loss 应评税亏损
}z{wQ\ assessable profit 应评税利润
@Y NGxg~*g assessable value 应评税值
_=T]PSauI assessed profit 估定利润
#XL`S assessed value 经评估价值
3se$,QmN assessment 评税；评定；估价；评税单
s<#N]mp' assessment number 评税编号；估价编号
\!7 *(&yly assessment of additional tax 补加税评税
f@* >P_t assessment of performance 业绩评估；实绩评价
M/)B" q Assessor 评税主任
Wa}"SqYr h asset price bubbles 资产价格泡沫
, #Ln/; asset-backed securities 具资产保证的证券
%O Fj assets accretion 资产增值
Y`=z.D{ assets and liabilities 资产与负债
:' ihE\j assets betterment statement 资产递增表；资产改进表
-PXoMZx% assets lending 实物放款；有抵押贷款
G)4SWu0<t assets of the company passing on the death 死者去世时转移的公司资产
mC G;[4gM assets pledged as security for liabilities 用作负债抵押的资产
6.UKB<sV assets portfolio 资产投资组合
z^9E; assets price 资产价格
6*V8 k%H assets quality 资产质素
pNSst_!> assets realization 资产变现
E7gL~4I assets refinancing arrangement 资产再集资安排
? AT (S assets securitization 资产证券化
PgTDjEo assets situated outside Hong Kong 在香港以外地方的资产
TL]bY '% assets stripping 削减资产；拆卖资产
p&m
^IWD assets value 资产值
,.q8Xf assignee 承让人
c-|kv[\a assignment 转让；转让书；转让契
z2ds 8-z assignment of interest 权益转让
CJ:uYXJJ:z assignment of letters patent and trade mark 专利证书及商标转让
A O^]>/7ed assignment of property 物业转让；物业转让书
$oc9
|Q 7 assignment right 转让权
n' B mz assignor 转让人
=_uol8v associate 有联系的人；有关连人士；相联者；合伙人；联系人
:5G$d%O=2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%d b3f
z associate member 附属会员
`{%-*f^ associated body corporate 相联法人团体
s ?5 d associated company 相联公司；联属公司
RpU Lm1b associated corporation 相联法团
l- Fmn/ V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/jvO XS\M 公认会计师公会〔英国〕
V15q01bE# Association of Futures Exchange Brokers 香港期货经纪协会
T 4vogoy Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~U/ 8 @g R association of underwriters 承保人组织
=P)"NP7f' assumption of control 接管
TdNsyr}JG assurance 担保；保险；转易；转易书
x }_r nf_ assurance of interest 权益的转易
>2 nF"?"= at 19XX price 按一九ＸＸ年价格计算
8b{U
tT at a discount 按赔价计算；按贴水价格计算；打折扣
QaIi.* tic at a premium 按溢价计算；按升水价格计算
h<G yplG at call 通知付款；按通知
V;P1nL4L at constant market price 按固定市价计算
?-4OfGN at constant price 按固定价格计算
Zb}`sk# at cost 按成本计算
cgzy0$8dj\ at current market price 按当时市价计算；按现时市价计算
|e~u!V\m at current price 按当时价格计算；按现时价格计算
#&}%70R ) at factor cost 按要素成本计算；按生产要素成本计算
gYRq qV at money-of-the-day price 按付款当日价格计算
D\ n>*x at or better 按指定或较佳价位〔买卖指令〕
<\+Po<)3 j at par 按面值计算；平价
5
Xk~,%-C at sight 见票即付
LH bZjZ2 at the close 按收市盘
d$4WK)U at the opening 按开市盘
t; h+Cf4 attestation 见证；见证条款
]aREQ?ma&z at-the-money option 平价期权
<.;@ksCPW{ attorney 受权人；受托代表人
mi*:S%;h attornment 新拥有人承认书
)J{.Cx<E attributable profit 可归属利润
="/R5fp attributable share value 可归属股份价值
Rd`{qW Auckland Stock Exchange 奥克兰证券交易所
[^h/(a` auction 拍卖
@ysJt auctioneer 拍卖商
X *_
SHt audit 审计；核数
/,=Wy"0TJ Audit Commission 审计署
`MN&(!&C* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Pw0{.W~r 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.WxFm@]/\ audit review 帐目审查
"K9vm^xP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wa9'2a1? audited account 审计帐目；经审计的帐目
&z7N \n audited annual account 经审计的周年帐目
C~3@M<X audited balance sheet 经审计的资产负债表
U/}AiCdj @ auditor 核数师；核数主任；审计师
#-l!`\@ auditor's certificate 核数师证明书；审计师证明书
U@ 1#!ZZ6 auditor's report 核数师报告；审计师报告
|:!E HFr Aussie bond 澳元债券
<|m E9u austerity budget 紧缩预算
oVKsic? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8#[%?}tK Australia All Ordinaries Index 澳洲所有普通股票指数
%#[r_QQ^ Australian Dollar [AUD] 澳元
.Y= Z!Q Australian Options Market 澳大利亚期权市场
V2WUM+`uT Australian Securities Commission 澳洲证券事务监察委员会
6$xo# }8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
EKeBTb Australian Stock Exchange 澳大利亚证券交易所
6)tB{:h&~0 Austrian Schilling [ATS] 奥地利先令
Sn{aHH authentication 认证；鉴证
7J #g1 authority to purchase 委托购买证；委购书
`?Y_0Nh> authorization 认可；核准；授权；授权书
Q'
OuZKhA authorization by direction 指示授权
fRc a"v V authorization by instruction 指令授权
%[+a[ / authorization by warrant 令状授权
F[Guy7?O authorization of unit trust 单位信托的认可
7]<F>97 authorized agent 指定代理人
uIVTs9\ authorized capital 法定资本
'@3a,pl authorized clerk 出市员
N|j;=y! authorized dealer 认可交易商
iA1;k*) q authorized financial institution 认可财务机构
&r 5&6p authorized fund 认可基金
8AC. 2 v?_ authorized fund house 获授权的基金公司；认可基金公司
_E x*%Qf. authorized institution 认可机构
i-Ge *? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ebl)6C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y ;~~?[6 authorized insurer 获授权保险人；获认可承保人
VR5e CJ:i authorized investment 特准投资项目
{7ZtOe authorized person 获授权人
U_ N5~#9 authorized representative 获授权代表
hPEp0(" authorized share capital 法定股本
YokZar2a0 automated quotation system 自动报价系统
auyKLT3C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a
V+o\fId 自动交易系统〔香港期货交易所有限公司〕
/eU1(oo&`5 automatic adjustment mechanism 自动调整机制
E9 Qd>o automatic adjustment system 自动调整系统
priT 7! Automatic Clearing House 自动票据交换所
/I`bh automatic exchange rates accumulation system 自动化汇率累集系统
!?us[f=g% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{{4p { automatic teller machine [ATM] 自动柜员机
y . ivz autopay 自动转帐
e D`
, available assets 可用资产
b0zxT9 available fiscal reserve 现存财政储备
|4?}W , available profit 可用利润
Zh fD`@>& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b[&,%Sm+6 average 平均；平均数；海损
ac+k 5K+ average basic salary 平均基本薪金
[iO$ c]!H average consumer expenditure 平均消费开支；一般消费开支
9wYtOQ{g average cost 平均成本
Vm,f 3 ~ average cost of land production 增辟土地平均成本
TJ%]{%F average daily turnover 平均每日成交额
x(/@Pt2B average daily wage rate 平均每日工资率
HN~v&, average expenditure pattern 平均开支模式
3A}nNHpN average growth rate 平均增长率
44fq1<.K average net fixed assets 固定资产平均净值
:+%h average of relatives 相对价格平均数
33,JUQ2u average price 平均价格
Uf2v$Jl+Yh average propensity to consume 平均消费倾向；一般消费倾向
@7[.> I( average propensity to save 平均储蓄倾向；一般储蓄倾向
e k;&<Z_ ] average rate 平均率
s2kZZP8- average revenue 平均收入；平均收益
[K4+G]6 average stock 平均库存；平均存货
w;SH>Ax: average yearly rent 平均年租
tM PX vE avoidance of double taxation 避免双重课税
gA 6h 5F)_ avoidance of tax 避税
