A:
&%}) wZ+Dj A share Ａ股；甲类股份
~|<WHHN ( abatement of tax 减税；减扣免税额
.CL^BiD.D ABN AMRO Bank N.V. 荷兰银行
2gO2jJlv above-the-line expenditure 线上项目支出；经常预算支出
}c i#> above-the-line receipt 线上项目收入；经常预算收入
0#w?HCx= ABSA Asia Limited 南非联合亚洲有限公司
(WJ${OW absolute change 绝对数值变更
@d Jr/6Yx absolute expenditure 实际开支
wP[t0/dl absolute guideline figure 绝对准则数字
!x!07`+^u absolute interest 绝对权益
f|O{#AC absolute order of discharge 绝对破产解除令
_g1b {$ absolute profit margin 绝对利润幅度
afYc\-" absolute value 实值；绝对值
,%\o4Rc'o absolutely vested interest 绝对既得权益
:0s ]U_h absorbed cost 已吸收成本；已分摊成本
PaV-F_2 absorption 吸收；分摊；合并
EEGy!bff absorption rate 吸收率；摊配率；分摊率
5:'hj$~|\1 ACB Finance Limited 亚洲商业财务有限公司
LpR3BP@At acceptable form of reciprocity 合理的互惠条件
zZVfj:i8 acceptable rate 适当利率；适当汇率
&f&z_WU acceptance agreement 承兑协议
^Z:~91Tv-_ acceptance for honour 参加承兑
\&H nKhI acceptor 承兑人；接受人；受票人
&|/| ''A) acceptor for honour 参加承兑人
%-d]X{J: accident insurance 意外保险
6Cn+e.j@ Accident Insurance Association of Hong Kong 香港意外保险公会
zN
[2YJ$ accident insurance scheme 意外保险计划
rETRTp0HT accident year basis 意外年度基准
]Kr
`9r), accommodation 通融；贷款
-jMJAYj V accommodation bill 通融票据；空头票据
K )J(./ accommodation party 汇票代发人
YW{C} NA account balance 帐户余额；帐户结余
&197P7&o account book 帐簿
HD(.BW7 account collected in advance 预收款项
9<KAX r# account current book 往来帐簿
kT ;S4B account of after-acquired property 事后取得的财产报告
XLH0 ;+CL{ account of defaulter 拖欠帐目
lV % N account payable 应付帐款
-|E!e.^7: account payee only [A/C payee only] 只可转帐；存入收款人帐户
:_O%/k1\@ account receivable 应收帐款
k{'0[,mx# account receivable report 应收帐款报表
)E~ 79! account statement 结单；帐单；会计财务报表
\EVBwE, account title 帐户名称；会计科目
Hla0 5N' 4 accountant's report 会计师报告
D:erBMKv, Accountant's Report Rules 会计师报告规则
b,C aWg accounting and auditing procedure 会计与审计程序；会计与核数程序
P>Ez'C Accounting Arrangements 《会计安排》
# 5f-`~^C{ accounting basis 会计基础
{~F4WjHJp accounting by Official Receiver 破产管理署署长呈交的帐目
%mZ {4<7 Accounting Circular 《会计通告》
B'fb^n< accounting class 会计类别
K"r*M.P> accounting date 记帐日期；会计结算日期
@ ;'o2 accounting for money 款项核算
h=:Q -?n- Accounting Officer 会计主任
}I
:OsAw accounting period 会计报告期；会计期
92 [; Y accounting policy 会计政策；会计方针
-4cXRv] accounting practice 会计惯例
yxH ( c accounting principle 会计准则
5F~'gLH/F- accounting record 会计记录
dxmE3*b` accounting report 会计报告
d!$Z (W0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Vv ?-"\Z> Accounting Society of China 中国会计学会
(vTtDKp@ accounting statement 会计报表
IP(Vr7-v accounting system 会计制度；会计系统
ndkti5L,
accounting transaction 会计事项；帐务交易
BW "5 Aj accounting treatment 会计处理
Rp5#clsy accounting year 会计年度
0|a(]a}V*j accretion 增值；添加
-q*i_r:, accrual 应计项目；应累算数目
THS.GvT9[ accrual basis 应计制；权责发生制
(JM5`XwM
accrual basis accounting 应计制会计；权责发生制会计
'nwx9]q accrue 应累算；应计
`5C,N!d8X accrued benefit 应累算利益
gntxNp[9T accrued charges 应计费用
{QwHc5Bf accrued cumulative preference share dividend 应累算的累积优先股股息
6*3.SGUY accrued expenses 应累算费用
3nhXZOO1 accrued interest payable 应付利息；应计未付利息
!Ze5)g%H accrued interest receivable 应收利息；应计未收利息
;S>])5< accrued right 累算权益
D8x mE2% accruing profit 应累算的利润
lGOgN !?i accumulated fiscal reserve 累积财政储备
7D;cw\ | accumulated profit 累积利润；滚存溢利
6#HK'7ClL accumulated reserve 累积储备
`-p:vq` accumulation of surplus income 累积收益盈余
@CT;g\4 acquired assets 既得资产
;t|Ii8Ne acquisition 收购；购置；取得
eY| acquisition cost 购置成本
1
=M ?GDc acquisition expenses 购置费用
nuw70*ell acquisition of 100% interest 收购全部股权
+Nt2
+Y:O acquisition of control 取得控制权
?]}8o}G acquisition of fixed assets 购置固定资产
b4QI)z acquisition of shell “买壳”
#N`~xZ|$ acquisition price 收购价
J{k79v act of God 天灾
IyWI5Q"t acting partner 执事合伙人
; ShJi active market 买卖活跃的市场；交投畅旺的市场；旺市
rl #p".4q active partner 积极参与的合伙人
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7+ active trading 交投活跃
]{ntt}3G, actual circulation 实际流通
{qN 5MsY actual cost 实际成本
orjj' +;X actual expenditure 实际开支；实际支出
=fO5cA6Z actual income 实际入息；实际收入；实际收益
E( Z8 actual market 现货市场
0Nnsjh actual price 现货价；实际价格
`.i!NBA'6 actual profit 实际利润
,"HL ~2:~ actual quotation 实盘；实际价位；实际报价
C,v(:ZE$J7 actual year basis 按实际年度计算
;e1ku|>$ actuals 实货
*tK\R&4,4s actuarial investigation 精算调查
~NpA".PB actuarial principle 精算原则
`#;e)1 actuarial report 精算师报告
`wDl<[V Actuarial Society of Hong Kong 香港精算学会
~Hr} ] actuarial valuation 精算师估值
oz}+T(@O actuary 精算师
v# U"pn|M ad referendum agreement 暂定协议；有待覆核的协定
Z|l q b= ad valorem duty 从价税；按值征税
YJJB.hR+ ad valorem duty system 从价税制
5
4L\Jx ad valorem fee 从价费
yrC7 F` . ad valorem tariff 从价关税
Y07ZB'K additional allowance 额外免税额
USM 4r!x additional amount for unexpired risk 未过期风险的额外款额
@T'i/}nl additional assessable profit 补加应评税利润
^ h"`}[+ additional assessment 补加评税
.O0 +H + additional commitment 额外承担
SV~cJ]F additional commitment vote 额外承担拨款
+PcmJ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<w)r`D6 additional dependent parent allowance 供养父母额外免税额
\E*d\hrl{ additional provision 额外拨款
,#L=v] additional stamp duty 附加印花税
fv dU`*|n) additional tax 补加税罚款；补加税款
F)'.g d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z$?~Y(EY adjudged bankrupt 被裁定破产
\uza=e adjudicated bankrupt 裁定破产人
no9;<]4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
v3 3dx Z' adjudication of bankruptcy 裁定破产；宣告破产
)~HUo9K9 adjudication of insolvency 裁定无力偿还债务
X ><?F|#7T adjusted actual 经调整的实数；调整后的实数
d;>#Sxf adjusted current assets 经调整的流动资产；调整后的流动资产
nh!a)]c[ adjusted figure 经调整的数字；调整后的数额
n8" . XS adjusted liabilities 经调整的负债；调整后的负债
|~X ;1j! adjusted loss 经调整的亏损；调整后的亏损
Nq DHCI adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
=[@zF9 adjusted profit 经调整的利润；调整后的利润
+ayos[<0# adjusted surplus 经调整的盈余额；调整后的盈余额
:uK? 4 adjusted value 经调整的价值；调整后的价值
ZI 3Nq adjustment 调整；修订；理算〔保险〕
=Q+=
f adjustment centre 调剂中心
"3)4vuX@;c adjustment lag 调整过程的时间差距；调整时差
C
ihAU" adjustment mechanism 调整机制
oBzfbg8p adjustment of loss 亏损调整
vA]W|sLF9 adjustment process 调整过程；调整程序
LRb{hUt= adjustment range 调整幅度
dVi!Q@y+ administered exchange rate 受管制汇率
S/ODq L| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S=e{MI administration expenses 行政费用
q( .:9A*0 administration fee 手续费；行政费
* Of4o administration in bankruptcy 破产管理
OG~6L4" administration order 遗产管理令
%|oJ>+ administrator 管理人；遗产管理人
R)RG[F# administrator of the estate 遗产管理人
b/{t|io{ admission of debt 债项承认书
NR5oIKP? admission of proof 接纳债权证明
lMg+R<$~I advance 放贷款项；垫付款项；预支款项；预付款项
7lBAxqr2 advance account 暂支帐目；预付款帐户
E~gyy]8& advance compensation 预付补偿金
Htgx`N|
advance from shareholder 股东垫款
'{ V0M<O advance pending reimbursement 预支以待日后付还
1][S#H/? advanced economy 先进经济体系
\V*xWS advancement 预付；预付财产
8F&=a,ps[ advances warrant 垫款令
% Cv D-![0 advancing 贷出
Y[K*57fs adverse balance 逆差
}#Qc \eud adverse exchange 逆汇
kT'u1q$3Vo advertisement addressed to shareholders 在报章刊登的致股东通告
ZfgJ.<< advice for collection 托收通知书
viMzR(J U advice of drawing 提款通知书；汇票通知书
0iwZT&O advice of payment 付款通知
ML8<4o Advisory Committee [Securities and Futures Commission]
vDxe/x% 谘询委员会〔证券及期货事务监察委员会〕
JaL%qco Advisory Committee on Diversification 经济多元化谘询委员会
jhg;%+KB affidavit 誓章；遗产申报誓章
zOa_X~!@ affidavit of no receipt 述明无收款的誓章
Vy938qX affiliate 联号；联营公司；附属公司
5yiK+-iTs affiliated company 附属公司；联号；联营公司
IuRmEL_Q_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
FWHNj.r affordability 负担能力
NF0%}II&xK African Development Bank [AfDB] 非洲开发银行
\DD0s8 after-acquired property 事后取得的财产
Oms. e after-hours dealing 市后交易
_cJ2\`M after-tax profit 税后盈利；税后利润；税后溢利
[>1OJY.S}T agency agreement 代理协议
70;Jl).\{ agency expenses 代理机构的开支
vOc 9ZE agency fee 代理费
PX
n;C/ Agency Law 《代理法》
Bxfc}vC. agent 代理人；承销人
$a"n1ou agent of company 公司代理人
$[/&74#0HX agent's fee 代理人费；经纪费
yA.4 G_|I aggregate 总计；总数；总体数字
\&i P`v`K aggregate amount 总款额；总额
[zlN !.Z aggregate assets and liabilities 总体资产与负债
de; GrPLAi aggregate at constant price 按固定价格计算的总体数字
nx^]>w aggregate demand 总需求
d~:!#uWyFk aggregate gross position 总持仓量
vL\&6n~M> aggregate limit 总限额
\a6^LD}B aggregate of salaries tax 合计薪俸税
WeQk<y aggregate performance 总体表现；总体业绩
EVVP]ND aggregate supply 总体供应
p k3<| aggregate surplus 总盈余
Qkd<sxL aggregate total 整体总额
0VGPEKRh aggregate value 总值；合计价值
`^FGwx@ aggregated basis 合计基准
}c`fW& aggregated net chargeable income 合计应课税入息实额
D[mSmpjE6& aggregation 合并计算；合计；总和
F;l$.9? .s aggregation of incomes of husband and wife 夫妇入息合并计算
I>[RqG aggregation of property 财产的总和
Rx);7j/5 agio 差价；贴水
pm\x~3 jHs 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》
w[ !^;# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4x;/HEb7? 《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》
I uOgxm~Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%d>=+Ds[ 《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》
7_mw%|m6@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w -
Pk7I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A Q+]|XYo_ agreement for a settlement 授产协议
<X7FMNr[ agreement for assignment 转让协议
L\&<sy"H agreement for sale 售卖协议；买卖协议
3'c0#h@VD agreement for sale and purchase 买卖协议
0em# -*|2" agreement for the payment of interest 支付利息协议
a e*M f7 agreement for the repayment of money 还款协议
Fx
$Q;H!. agreement of reinsurance 再保险协议
839IRM@'5 Agricultural Bank of China 中国农业银行
rSHpS`\ou air passenger departure tax 飞机乘客离境税
$T`<Qq-r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sm\f0P!rv airport tax 机场税
:bWU uXVtJ alcohol duty 酒精税
&/uu)v alienation 让与；让渡；转让
&s$(g~ 4gC alimony 生活费；赡养费
T.We: ,{ All Ordinaries Index [AOI] 所有普通股指数
$`wMX{ all risks 全险；综合险
n< ud> JIb All Sales Record for Stock Market 《股票市场成交报告》
e#Z$o($t Allied Capital Resources Limited 新联财务有限公司
lNL6M%e$Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n []tXrhU allocation letter 拨款信件
l"!Ko G7 allocation of fund 分配款项；预留款项
Mnz!nWhk allocation of profit 利润分配；溢利分配
98WZ){+,m allocation warrant 拨款令
1xbK'i:-S allotment 分配；配股
:k3Nt5t! allotment notice 股份配售通知；配股通知
.9"Y_/0 allotment of shares 股份分配
]]&M@FM2z allowable 可获宽免；免税的
K)-m*#H&uw allowable business loss 可扣除的营业亏损
RgGyoZ allowable expenses 可扣税的支出
d , Y#H0` allowance 免税额；津贴；备抵；准备金
:J :, m allowance for debts 债项的免税额
qR8u$2}NY allowance for depreciation by wear and tear 耗损折旧免税额
RtCkV xaEx allowance for funeral expenses 殡殓费的免税额
~",`,ZXQy allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]Lm9^q14m allowance for repairs and outgoings 修葺及支出方面的免税额
ec gtUb8K allowance to debtor 给债务人的津贴
u&9 r2R959 alteration of capital 资本更改
,N
e;kI alternate trustee 候补受托人
<]T` 3W9 amalgamation 合并
EM/@T} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sv uq gSn ambit of charges 征税范围；收费范围
ylB7* >[ amended valuation 经修订的估值
y8 KX<2s1 American Commodities Exchange 美国商品交易所
!Yw3 d American Express Bank Limited 美国运通银行
$YXMI",tt< American Stock Exchange 美国证券交易所
q~5 9F@ amortization 摊销
3 HIz9F( amount due from banks 存放银行同业的款项
2 {Chu85 amount due from banks abroad 存放海外银行同业的款项
cI=r+ OGk* amount due from holding companies 控股公司欠款
P{5-Mx!{& amount due from local banks 存放本港银行同业的款项
g(Io /hyj amount due to banks 银行同业的存款
t( +) # amount due to banks abroad 海外银行同业的存款
J8"[6vI d~ amount due to holding companies 控股公司存款
0V{(Ru.O amount due to local banks 本港银行同业的存款
?0
m\(# amount due to outport banks 外埠银行同业的存款
+E; 2d-x*p amount for note issue 发行纸币的款额
m "M("% amount of bond 担保契据的款额
Fk6x<^Q<w amount of consideration 代价款额
JIFU;*PR1 amount of contribution 供款数额
uU> wg*m amount of indebtedness 负债款额
< n:}kQTT amount of principal of the loan 贷款本金额
&tZG
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Wfz\ `y amount of share capital 股本额
+dP L>R amount of sums assured 承保款额
Hi
yc#-4 amount of variation 变动幅度
; h`0ir4[A amount of vote 拨款数额
_6k*'aT~FK amount payable 应付款额
xEltwuDd? amount receivable 应收款额
#k$)i[aI-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AWjm~D-? analysis 分析
-wv6s#"u ancillary risk 附属风险
1Fe^Qb5G annual account 周年帐目；周年帐目报表；年度决算；年结
~=wC wA|1 annual accounting date 年结日期
4_D@ST% annual allowance 每年免税额；年积金；年度津贴；年津
`$YP<CJeq annual balance 年度余额
enTW0U} annual disposable income 每年可动用收入
g'l?~s`SB annual estimates 周年预算
X >I)~z}9# annual fee 年费
IF +i 3#$ annual general meeting 周年大会
ZO7&vF} annual growth rate 年增率；每年增长率
#-" VS-.< annual long-term supplement 长期个案每年补助金
$f pq
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8*SP~q annual report 年报
TS"D]Txs Annual Report on the Consumer Price Index 《消费物价指数年报》
+"ueq annual return 周年报表；周年申报表；每年报税表格
'>k{tPi. Annual Return Rules 《周年报表规则》
g2R @`./S annual review of consumer prices 每年消费物价回顾
kL90&nP annual roll-forward basis 逐年延展方式
QJW`}`R annual salary 年薪
>m'x8x B= annual statement 年度报表；年度决算表
=9G;PVk| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3p*-tBOO annuitant 年金受益人
B(DrY1ztj annuity 年金
} 4>JO"" annuity contract 年金合约
(9 gO tJ annuity on human life 人寿年金
MqKye8h9f antecedent debt 先前的债项
gr-x |wK ante-dated cheque 倒填日期支票
dp5f7>]:( anticipated expenditure 预期开支
1P]d e'-`j anticipated net profit 预期纯利
xAwf49N~ anticipated revenue 预期收入
.9|u QEL anti-inflation measure 反通货膨胀措施
%g cc
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p\bFdxv# apparent deficit 表面赤字
.1 QgK apparent financial solvency 表面偿债能力
6`$[Ini apparent partner 表面合伙人
O}#yijU3e application for personal assessment 个人入息课税申请书
@-#T5? application of fund 资金应用
[ B0K application to release as liquidator and to destruct the books of accounts and documents
`!G7k 申请免除清盘人职务及毁灭帐簿与文件
o0p T6N) appointed actuary 委任精算师
bO<0q M~ appointed auditor 委任核数师；委任审计师
bQa oMZB appointed trustee 委任的受托人
*mBJ? { ! appointer 委任人
1Xyp/X2rI apportioned pro rata 按比例分摊
1Q h`6Ya f apportionment 分配；分摊
XNH4==4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
HXJ9xkrr apportionment formula 分摊方程式
m]IysyFFK apportionment of estate duty 遗产税的分摊
{6x PdUhw appraisal 估价；评估
U &y`-@A4 appreciable growth 可观增长
t#<KxwhcN appreciable impact 显着影响
c Cxi{a1uo appreciable increase 可观增长
3AlqBXE"Z< appreciation 增值；升值
?z"KnR+?Q appreciation against other currencies 相对其他货币升值
}r2[!gGd%| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X^< >6|) appreciation tax 增值税
^ p_u. P appropriation 拨款；拨用；拨付
'H FK Bp appropriation account 拨款帐目
.yVnw^gu Appropriation Bill 拨款法案
PaVO"y]C appropriation-in-aid system 补助拨款办法
B; -2$
77 approved assets 核准资产
0k?Sq#7q approved basket stock 认可一篮子证券
1. SkIu% approved budget 核准预算
3:|-#F*k{ approved charitable donation 认可慈善捐款
7aQcP approved charitable institution 认可慈善机构
D&*LBQ/K approved currency 核准货币；认可货币
{TL +7kiX/ approved estimates 核准预算
F$*3@Y approved estimates of expenditure 核准开支预算
/#yA %0=w approved overseas insurer 核准海外保险人
p,n\__ approved overseas trust company 核准海外信托公司
WL\^F#: approved pooled investment fund 核准汇集投资基金
V_;9TC approved provident fund scheme 认可公积金计划
8Z:Ezg3^ approved provision 核准拨款
O 3!d(dY=_ approved redeemable share 核准可赎回股份
H4skvIl approved regional stock 认可地区性证券
s#lto0b"8 approved retirement scheme 认可退休金计划
S! 7g) approved subordinated loan 核准附属贷款
f[qPG& arbitrage 套戥；套汇；套利
{Bvm'lq` arbitrageur 套戥者；套汇者
L p~^ *j( arbitrary amount 临时款项
l(Cf7o! arrangement 措施；安排；协定
b%nkIP A arrears 欠款
(/fT]6( arrears of pay 欠付薪酬
,U%=rfB~ arrears of revenue 逾期未收税款；逾期未收的帐项
M5Wl3tZL articles of association 组织章程；组织细则；组织章程细则
'\L0xw4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l^,qO3ES ascertainment of profit 确定利润
XTj73 MWY "Asia Clear" “亚洲结算系统”
y#bK,} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=yh3Nd:u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C|$L6n>DR6 Asian Development Fund [ADF] 亚洲发展基金
0IFlEe[># Asian dollar bond 亚洲美元债券
tzNa w %\ Asian dollar market 亚洲美元市场
DoG%T(M!a9 Asian dollar rate 亚洲美元利率
Bj&_IDs4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0dh#/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
> i `8 R asked price 沽盘；喊价；索价；卖方报价
_vIO !*h0 assessable income 应评税入息
a hw y_\ assessable loss 应评税亏损
!3HsI| $<G assessable profit 应评税利润
_-6e0sr Z assessable value 应评税值
V{FE [v_ assessed profit 估定利润
.uj j:> assessed value 经评估价值
QmHwn)Ly assessment 评税；评定；估价；评税单
}\4p3RQrz assessment number 评税编号；估价编号
@% H8"A assessment of additional tax 补加税评税
=Pj@g/25u assessment of performance 业绩评估；实绩评价
V *~423 Assessor 评税主任
bHJoEYY^ asset price bubbles 资产价格泡沫
vQy$[D* asset-backed securities 具资产保证的证券
1XGG .+D assets accretion 资产增值
9H[/T j-; assets and liabilities 资产与负债
~BtKd* ~* assets betterment statement 资产递增表；资产改进表
Tr$i=
M assets lending 实物放款；有抵押贷款
'5V^}/ assets of the company passing on the death 死者去世时转移的公司资产
~ z>BfL assets pledged as security for liabilities 用作负债抵押的资产
t5n2eOy~T assets portfolio 资产投资组合
'jN/~I assets price 资产价格
vi<X3G6Xh assets quality 资产质素
6I5o2i assets realization 资产变现
H):-! ?: assets refinancing arrangement 资产再集资安排
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w\i assets securitization 资产证券化
}R`Irxv4 assets situated outside Hong Kong 在香港以外地方的资产
2 mSD"[% assets stripping 削减资产；拆卖资产
PlF!cr7:4 assets value 资产值
2k+= kt assignee 承让人
2J)74SeH assignment 转让；转让书；转让契
[qW<D/@ assignment of interest 权益转让
^J0zXe -d assignment of letters patent and trade mark 专利证书及商标转让
0 Ux<16 # assignment of property 物业转让；物业转让书
rQn{L{ assignment right 转让权
6 TY){P w assignor 转让人
~~ U < associate 有联系的人；有关连人士；相联者；合伙人；联系人
;FcExg|k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D9,e3.?p associate member 附属会员
`(!W s\: associated body corporate 相联法人团体
yB=C5-\F associated company 相联公司；联属公司
g>UBZA4 associated corporation 相联法团
wInY7u Bd! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cJSV T8 公认会计师公会〔英国〕
)-)ss"\+Ju Association of Futures Exchange Brokers 香港期货经纪协会
g)X7FxS,z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fVG$8tB association of underwriters 承保人组织
Td5bDO assumption of control 接管
dFx2>6AZt assurance 担保；保险；转易；转易书
]NbX`' assurance of interest 权益的转易
vlAO z at 19XX price 按一九ＸＸ年价格计算
g'KzdG`O0 at a discount 按赔价计算；按贴水价格计算；打折扣
h -Tsi:%b at a premium 按溢价计算；按升水价格计算
bd,Uz% o_ at call 通知付款；按通知
nt drXg at constant market price 按固定市价计算
p(~ Y"
H at constant price 按固定价格计算
t'dHCp} at cost 按成本计算
Tt{U"EFO at current market price 按当时市价计算；按现时市价计算
&$<(D0 at current price 按当时价格计算；按现时价格计算
iJ,M-GHK at factor cost 按要素成本计算；按生产要素成本计算
@bc[
eas at money-of-the-day price 按付款当日价格计算
u)tHOV>& at or better 按指定或较佳价位〔买卖指令〕
lr-12-D%- at par 按面值计算；平价
mfu*o0 at sight 见票即付
|sA 4 :Aq at the close 按收市盘
Jq=00fcT+ at the opening 按开市盘
ay=KfY5 attestation 见证；见证条款
zt-'SY at-the-money option 平价期权
"kc pA#uD| attorney 受权人；受托代表人
8$2l^ attornment 新拥有人承认书
J"/ JRn attributable profit 可归属利润
JX2m TQ attributable share value 可归属股份价值
o9_(D J<{ Auckland Stock Exchange 奥克兰证券交易所
oP+kAV#] auction 拍卖
uo]Hi^r.l auctioneer 拍卖商
x1 .3W j audit 审计；核数
c_@XQ&DC` Audit Commission 审计署
-Pqi1pj] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@*CAn(@#N 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
` %FIgE^ audit review 帐目审查
z0T`5N G@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/d{g lOk audited account 审计帐目；经审计的帐目
^;0~6uBEJr audited annual account 经审计的周年帐目
\Ku9"x audited balance sheet 经审计的资产负债表
"} S9`-Wd| auditor 核数师；核数主任；审计师
l4 iuu auditor's certificate 核数师证明书；审计师证明书
-s9 Y(> auditor's report 核数师报告；审计师报告
{D;Xa`:O Aussie bond 澳元债券
OT-n \sL$ austerity budget 紧缩预算
:*mA,2s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zkjPLeX Australia All Ordinaries Index 澳洲所有普通股票指数
"WF(
6z# Australian Dollar [AUD] 澳元
u3Zzu \{ Australian Options Market 澳大利亚期权市场
Z-N-9E Australian Securities Commission 澳洲证券事务监察委员会
mA&RN"+V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u} JQTro Australian Stock Exchange 澳大利亚证券交易所
03X<x| Austrian Schilling [ATS] 奥地利先令
r!{w93rPX authentication 认证；鉴证
w o-O_uZB authority to purchase 委托购买证；委购书
LVPt*S= / authorization 认可；核准；授权；授权书
el <<D authorization by direction 指示授权
"wT ~$I" authorization by instruction 指令授权
IUh5r(d 68 authorization by warrant 令状授权
5uQv authorization of unit trust 单位信托的认可
LP5eFl`|T authorized agent 指定代理人
=$"zqa.B6 authorized capital 法定资本
.jU|gf:x authorized clerk 出市员
3e!3.$4M authorized dealer 认可交易商
F<PWBs% authorized financial institution 认可财务机构
AJ;u&&c4C\ authorized fund 认可基金
>>oASo authorized fund house 获授权的基金公司；认可基金公司
xm%[}Dt] authorized institution 认可机构
Z$OF|ZZQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
, cGwtt( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l }2%?d authorized insurer 获授权保险人；获认可承保人
;k yL>mV{ authorized investment 特准投资项目
x J[k#?T' authorized person 获授权人
,<uiitOo authorized representative 获授权代表
!wLH&X$XT authorized share capital 法定股本
%nDPM? aO automated quotation system 自动报价系统
G+#| )V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%=NM_5a}] 自动交易系统〔香港期货交易所有限公司〕
9A/Kn]s(jj automatic adjustment mechanism 自动调整机制
f>\bUmk( automatic adjustment system 自动调整系统
"Cyo<| Automatic Clearing House 自动票据交换所
~uhyROO,G" automatic exchange rates accumulation system 自动化汇率累集系统
G vZac Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
b2/N H1A automatic teller machine [ATM] 自动柜员机
Y^c, mK^ autopay 自动转帐
`mq4WXO\ available assets 可用资产
ADLa.{ available fiscal reserve 现存财政储备
j, |1y5f available profit 可用利润
s3MMICRT. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c{m
;"ZCFS average 平均；平均数；海损
RB lO TQjv average basic salary 平均基本薪金
[x$eF~Kp average consumer expenditure 平均消费开支；一般消费开支
xu%!
b0 average cost 平均成本
I9:G9 average cost of land production 增辟土地平均成本
h 0QYoDvbC average daily turnover 平均每日成交额
L6[rvM|9_ average daily wage rate 平均每日工资率
g9([3pV, average expenditure pattern 平均开支模式
-~<q,p"e average growth rate 平均增长率
X5L(_0?F1 average net fixed assets 固定资产平均净值
:{wsd$Qlj average of relatives 相对价格平均数
2vh!p ez_ average price 平均价格
s_ GK;; average propensity to consume 平均消费倾向；一般消费倾向
-_{C+Y_ average propensity to save 平均储蓄倾向；一般储蓄倾向
A<YZ BR_ average rate 平均率
a! 0?L0_W& average revenue 平均收入；平均收益
aV?}+Y{# average stock 平均库存；平均存货
I7q?V1f u4 average yearly rent 平均年租
,rH)}C<Q+ avoidance of double taxation 避免双重课税
~7ATt8T avoidance of tax 避税
