A:
M/p9 I
gp A share Ａ股；甲类股份
=;0-t\w! abatement of tax 减税；减扣免税额
DH?n~qKpC ABN AMRO Bank N.V. 荷兰银行
P! +Gwm{ above-the-line expenditure 线上项目支出；经常预算支出
n> , :*5"G above-the-line receipt 线上项目收入；经常预算收入
5,gT|4|B\g ABSA Asia Limited 南非联合亚洲有限公司
Q0R05* absolute change 绝对数值变更
Fa>f'VXx absolute expenditure 实际开支
&RZ O\ZT absolute guideline figure 绝对准则数字
`#ruZM066 absolute interest 绝对权益
-H6[{WVW! absolute order of discharge 绝对破产解除令
t,f ec>. absolute profit margin 绝对利润幅度
O.B9 w+G= absolute value 实值；绝对值
4}m9, absolutely vested interest 绝对既得权益
p$ \>3\ absorbed cost 已吸收成本；已分摊成本
e Tp|!T absorption 吸收；分摊；合并
6U ! P8q absorption rate 吸收率；摊配率；分摊率
U ~][
ph ACB Finance Limited 亚洲商业财务有限公司
/*y5W-'d^ acceptable form of reciprocity 合理的互惠条件
?-)!dl%N acceptable rate 适当利率；适当汇率
!{^kH;*u acceptance agreement 承兑协议
lZ- U/$od acceptance for honour 参加承兑
XZKlE
F ? acceptor 承兑人；接受人；受票人
e El)wZ,A acceptor for honour 参加承兑人
F
`o9GLxM} accident insurance 意外保险
<rE>?zvm Accident Insurance Association of Hong Kong 香港意外保险公会
i6KfH\{N accident insurance scheme 意外保险计划
.3C::~: accident year basis 意外年度基准
%!nI]| accommodation 通融；贷款
33D P?nI} accommodation bill 通融票据；空头票据
%N-aLw\ accommodation party 汇票代发人
? { ExBZNa account balance 帐户余额；帐户结余
B n]=T account book 帐簿
^ 4< D%\ account collected in advance 预收款项
]Kq<U%x$ account current book 往来帐簿
J1}\H$*X account of after-acquired property 事后取得的财产报告
xw9ZRu< z account of defaulter 拖欠帐目
g}0K@z3 account payable 应付帐款
eY :"\c3
account payee only [A/C payee only] 只可转帐；存入收款人帐户
3l<qcKKc account receivable 应收帐款
|` :cB account receivable report 应收帐款报表
>Y08/OAI.2 account statement 结单；帐单；会计财务报表
l }/_(* account title 帐户名称；会计科目
!=:>y WQ accountant's report 会计师报告
teS>t!d Accountant's Report Rules 会计师报告规则
yo#r^iA r accounting and auditing procedure 会计与审计程序；会计与核数程序
Hq}g1?b Accounting Arrangements 《会计安排》
tG$O[f@U6 accounting basis 会计基础
#S?^?3d accounting by Official Receiver 破产管理署署长呈交的帐目
DK t98; Accounting Circular 《会计通告》
;=,-C ;` accounting class 会计类别
`;}`>! 8j accounting date 记帐日期；会计结算日期
MOQ6&C`7q accounting for money 款项核算
4u i q'- Accounting Officer 会计主任
g,\kLTg accounting period 会计报告期；会计期
i) e6 U(H accounting policy 会计政策；会计方针
u9f ^wn accounting practice 会计惯例
Sqn>L`Lz accounting principle 会计准则
lt uV2.$ accounting record 会计记录
<)TIj6 accounting report 会计报告
s-rc 0:I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@ !")shc Accounting Society of China 中国会计学会
~Yd[&vpQ accounting statement 会计报表
?sQg{1"Z r accounting system 会计制度；会计系统
Hes!uy accounting transaction 会计事项；帐务交易
x >a h, accounting treatment 会计处理
Fl.?*KBz accounting year 会计年度
v>LK+|U accretion 增值；添加
6c] 4(%8 accrual 应计项目；应累算数目
#k9&OS? accrual basis 应计制；权责发生制
H" / J R accrual basis accounting 应计制会计；权责发生制会计
}BM`4/ accrue 应累算；应计
GbO j %
a accrued benefit 应累算利益
Sk53Lc accrued charges 应计费用
p?$N[-W 6- accrued cumulative preference share dividend 应累算的累积优先股股息
AVjRhe accrued expenses 应累算费用
`
1+*-g^r accrued interest payable 应付利息；应计未付利息
sX6\AYF1M accrued interest receivable 应收利息；应计未收利息
#Q =73~
accrued right 累算权益
p'LLzc## accruing profit 应累算的利润
75;RAKGi accumulated fiscal reserve 累积财政储备
&qWg$_ Yh accumulated profit 累积利润；滚存溢利
$ Zyuhji^ accumulated reserve 累积储备
H'3
pHb accumulation of surplus income 累积收益盈余
"&SE!3*m`I acquired assets 既得资产
VL*5 acquisition 收购；购置；取得
UhW{K I W acquisition cost 购置成本
2T*kmDp acquisition expenses 购置费用
#6c, _! acquisition of 100% interest 收购全部股权
\{<ml n acquisition of control 取得控制权
?jMM@O`Nu acquisition of fixed assets 购置固定资产
5*2hTM! acquisition of shell “买壳”
]uFJ~ :R acquisition price 收购价
b&!}SZ act of God 天灾
\
R}I4' acting partner 执事合伙人
oU1N>,
active market 买卖活跃的市场；交投畅旺的市场；旺市
WY|~E%k active partner 积极参与的合伙人
KLM6#6` active trading 交投活跃
;sA
5&a>! actual circulation 实际流通
1^ o})9 actual cost 实际成本
pRjE uOc actual expenditure 实际开支；实际支出
fV4eGIR& actual income 实际入息；实际收入；实际收益
J37vA zK% actual market 现货市场
=55)|$hgD actual price 现货价；实际价格
Uot(3p!S6 actual profit 实际利润
vrmMEWPV actual quotation 实盘；实际价位；实际报价
uD{-a$6z actual year basis 按实际年度计算
JGq9RB]D$ actuals 实货
2 Ax(q&`9 actuarial investigation 精算调查
Ke^/aGi}O actuarial principle 精算原则
R{brf6, actuarial report 精算师报告
O(evlci Actuarial Society of Hong Kong 香港精算学会
>1I w!SO+ actuarial valuation 精算师估值
rY Puo actuary 精算师
c)Q-yPMl) ad referendum agreement 暂定协议；有待覆核的协定
r9}(FL /)b ad valorem duty 从价税；按值征税
*RJD^hu ad valorem duty system 从价税制
9ox5,7ZQ ad valorem fee 从价费
IH*G7; ad valorem tariff 从价关税
$n8&5< additional allowance 额外免税额
g NE"z additional amount for unexpired risk 未过期风险的额外款额
g[b;1$ additional assessable profit 补加应评税利润
-;Mh|!yg additional assessment 补加评税
T : '<:*pD additional commitment 额外承担
1^hG}#6_ additional commitment vote 额外承担拨款
CiU^U|~ 'L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F'<XB~ &o additional dependent parent allowance 供养父母额外免税额
Y"5FK additional provision 额外拨款
4t*VI<=<[ additional stamp duty 附加印花税
} 5" Rj< additional tax 补加税罚款；补加税款
}rVLWt Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y]&2E/oc adjudged bankrupt 被裁定破产
3 P\4K adjudicated bankrupt 裁定破产人
aAu%QRq adjudication fee 裁定费；评定印花税额手续费；评估契据费
{ IB4%,qT adjudication of bankruptcy 裁定破产；宣告破产
)MN 6\v adjudication of insolvency 裁定无力偿还债务
+;@R&Y adjusted actual 经调整的实数；调整后的实数
9@ h-q(-
adjusted current assets 经调整的流动资产；调整后的流动资产
j*VYUM@y1\ adjusted figure 经调整的数字；调整后的数额
"5,Cy3 adjusted liabilities 经调整的负债；调整后的负债
}e"2Nc_UG adjusted loss 经调整的亏损；调整后的亏损
IH=% %AS 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
K#v @bu:' adjusted profit 经调整的利润；调整后的利润
[mUC7Kpi adjusted surplus 经调整的盈余额；调整后的盈余额
jRk1Iu| 7 adjusted value 经调整的价值；调整后的价值
:d<F7`k
H adjustment 调整；修订；理算〔保险〕
.Pe^u%J6F adjustment centre 调剂中心
3gCP ?%R adjustment lag 调整过程的时间差距；调整时差
_}H`(d%N adjustment mechanism 调整机制
-k,}LJjo adjustment of loss 亏损调整
-> 'q adjustment process 调整过程；调整程序
pkIJbI{aS adjustment range 调整幅度
noW wX administered exchange rate 受管制汇率
on\ahk, y] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n?^X/R.22 administration expenses 行政费用
Qm v8T
^+ administration fee 手续费；行政费
Ip,0C8T`Q administration in bankruptcy 破产管理
OYfP!,+bn administration order 遗产管理令
,-1taS administrator 管理人；遗产管理人
=5p?4/4 J administrator of the estate 遗产管理人
<ot%>\C admission of debt 债项承认书
vdulrnGqL admission of proof 接纳债权证明
t-hN4WKH_A advance 放贷款项；垫付款项；预支款项；预付款项
iaaD1 <m advance account 暂支帐目；预付款帐户
#0M,g advance compensation 预付补偿金
uc;,JX!bN advance from shareholder 股东垫款
JR /^Go$^ advance pending reimbursement 预支以待日后付还
mhnK{M @56 advanced economy 先进经济体系
:e4[isI advancement 预付；预付财产
;fY)7
' advances warrant 垫款令
J$Ba*`~!! advancing 贷出
}~Y#N adverse balance 逆差
'q*/P&x5 adverse exchange 逆汇
WkY>--^ advertisement addressed to shareholders 在报章刊登的致股东通告
pd R&2 fp advice for collection 托收通知书
~Ywt o advice of drawing 提款通知书；汇票通知书
/aMeKM[L` advice of payment 付款通知
!7kca#,X Advisory Committee [Securities and Futures Commission]
\Mod4 tQ 谘询委员会〔证券及期货事务监察委员会〕
bX]$S 5c_u Advisory Committee on Diversification 经济多元化谘询委员会
-RnQ8Iu o affidavit 誓章；遗产申报誓章
zFV?,"\r affidavit of no receipt 述明无收款的誓章
}q@ Jh* affiliate 联号；联营公司；附属公司
ur`:wR] 2? affiliated company 附属公司；联号；联营公司
t[cZ|+^] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[VwoZX: affordability 负担能力
DW~< 8 African Development Bank [AfDB] 非洲开发银行
E MKv)5MH after-acquired property 事后取得的财产
i;B)@op.# after-hours dealing 市后交易
U ()36 after-tax profit 税后盈利；税后利润；税后溢利
$n bZ+~ 49 agency agreement 代理协议
t@EHhiBz agency expenses 代理机构的开支
s4c 2 agency fee 代理费
j _*#"}Lcp Agency Law 《代理法》
y"SVZ} ;| agent 代理人；承销人
m48m5 > agent of company 公司代理人
K%A:W agent's fee 代理人费；经纪费
QR($K W( aggregate 总计；总数；总体数字
GoNX\^A aggregate amount 总款额；总额
_(s|@UT# aggregate assets and liabilities 总体资产与负债
aE( j_`L78 aggregate at constant price 按固定价格计算的总体数字
[MKL>\U aggregate demand 总需求
*:3`$`\54 aggregate gross position 总持仓量
aJ1<X8 aggregate limit 总限额
@t6B\ ?4'T aggregate of salaries tax 合计薪俸税
/>z E$)'M aggregate performance 总体表现；总体业绩
hqVFb.6[ aggregate supply 总体供应
e 03q9( aggregate surplus 总盈余
-HU5E>xG aggregate total 整体总额
D
f H>UA aggregate value 总值；合计价值
0x\bDWZ_ aggregated basis 合计基准
?_9A`LC*
aggregated net chargeable income 合计应课税入息实额
U l@y Xtj aggregation 合并计算；合计；总和
-%lA=pS{Fq aggregation of incomes of husband and wife 夫妇入息合并计算
gzthM8A aggregation of property 财产的总和
{W J +6!v agio 差价；贴水
?E0j)P/
( 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》
W7lR 54%| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#B3P3\ 《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》
ee.# Vhz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ljTnxg/?
W 《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》
2WRa@;Tj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+KV`+zic+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
` )5E_E3 agreement for a settlement 授产协议
=r=YV-D. agreement for assignment 转让协议
EencMi7J agreement for sale 售卖协议；买卖协议
ZzNp#FrX" agreement for sale and purchase 买卖协议
Pvq74?an` agreement for the payment of interest 支付利息协议
fG107{!g= agreement for the repayment of money 还款协议
ruG5~dm > agreement of reinsurance 再保险协议
; x*_h Agricultural Bank of China 中国农业银行
xn'&TQo0 air passenger departure tax 飞机乘客离境税
LwV4p6A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I 5l 5fx airport tax 机场税
>TT4;p h alcohol duty 酒精税
_H9.A I alienation 让与；让渡；转让
3,2|8Q,((! alimony 生活费；赡养费
?32gug\i'} All Ordinaries Index [AOI] 所有普通股指数
{;6Yi! all risks 全险；综合险
N,9W18
@ All Sales Record for Stock Market 《股票市场成交报告》
r5kKNyJ Allied Capital Resources Limited 新联财务有限公司
u:Fa1 !4JR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bhqBFiuhH allocation letter 拨款信件
zrqQcnx9(m allocation of fund 分配款项；预留款项
N^\<y7x allocation of profit 利润分配；溢利分配
h\#\hx allocation warrant 拨款令
hSQuML allotment 分配；配股
038|>l-9[ allotment notice 股份配售通知；配股通知
Ib(q9!L allotment of shares 股份分配
{Jf["Z allowable 可获宽免；免税的
.v?x>iV allowable business loss 可扣除的营业亏损
a:*8S ovI allowable expenses 可扣税的支出
_?"P<3/iF allowance 免税额；津贴；备抵；准备金
N?Byp&rqI< allowance for debts 债项的免税额
J!40` 8i allowance for depreciation by wear and tear 耗损折旧免税额
hXBAs*4DV8 allowance for funeral expenses 殡殓费的免税额
'aYUF&G G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J?]wA1 allowance for repairs and outgoings 修葺及支出方面的免税额
$ #VE C0 allowance to debtor 给债务人的津贴
cZB?_[Cp alteration of capital 资本更改
6'Y T3= alternate trustee 候补受托人
@ev"{dY amalgamation 合并
^U"$uJz!c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3q'["SS ambit of charges 征税范围；收费范围
5bKBVkJ' amended valuation 经修订的估值
,E8 :!r)6 American Commodities Exchange 美国商品交易所
*3.K; Ic; American Express Bank Limited 美国运通银行
_ebo American Stock Exchange 美国证券交易所
! =(OvX_ < amortization 摊销
T_\Nvzb} amount due from banks 存放银行同业的款项
U"nk AW amount due from banks abroad 存放海外银行同业的款项
`fTH"l1z n amount due from holding companies 控股公司欠款
E@}N}SR amount due from local banks 存放本港银行同业的款项
:1 >h,NKC> amount due to banks 银行同业的存款
H7{)"P]{f amount due to banks abroad 海外银行同业的存款
5`Q* amount due to holding companies 控股公司存款
lZ5LHUzP amount due to local banks 本港银行同业的存款
'q3<R%^Q amount due to outport banks 外埠银行同业的存款
Z^tTR]u\$ amount for note issue 发行纸币的款额
WP5 cC @x amount of bond 担保契据的款额
WC& V9Yk amount of consideration 代价款额
6,wi81F,} amount of contribution 供款数额
i}u, _
} amount of indebtedness 负债款额
F9ytU> zh amount of principal of the loan 贷款本金额
!wbO:py[8> amount of rates chargeable 应征差饷数额
voX4A
p l amount of share capital 股本额
@:,B /B; amount of sums assured 承保款额
1zNh&
" amount of variation 变动幅度
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Ya%;h2k amount of vote 拨款数额
VQ}N& H)` amount payable 应付款额
\#50;
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xDqJsp=]- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qLjLfJJ2 analysis 分析
O)N$nBnp ancillary risk 附属风险
ys/U.e|) ! annual account 周年帐目；周年帐目报表；年度决算；年结
~,^pya annual accounting date 年结日期
:)9CG!2y<M annual allowance 每年免税额；年积金；年度津贴；年津
.-Z=Aa> annual balance 年度余额
<z.Y# {p?k annual disposable income 每年可动用收入
*A&A V||q annual estimates 周年预算
!n`9V^` annual fee 年费
I K9plsd* annual general meeting 周年大会
"]SA4Ud^ annual growth rate 年增率；每年增长率
$.Ia;YBf annual long-term supplement 长期个案每年补助金
r+Pfq[z& annual pensionable emolument 可供计算退休金的年薪
m| uVmg!* annual report 年报
X-4(oE Annual Report on the Consumer Price Index 《消费物价指数年报》
@vc9L annual return 周年报表；周年申报表；每年报税表格
l;;,[xhq Annual Return Rules 《周年报表规则》
2%?Kc]JY9 annual review of consumer prices 每年消费物价回顾
"F[e~S#V* annual roll-forward basis 逐年延展方式
w,T -vf annual salary 年薪
xe4`D >LUo annual statement 年度报表；年度决算表
sB@9L L]&| 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
d53Eu`QW? annuitant 年金受益人
Vg^yjP{sv annuity 年金
mI,a2wqi annuity contract 年金合约
:R'={0Jg annuity on human life 人寿年金
h
wi!C} antecedent debt 先前的债项
qV#,]mX ante-dated cheque 倒填日期支票
?vBMx _0 anticipated expenditure 预期开支
M7fPaJKL anticipated net profit 预期纯利
]>/oo =E anticipated revenue 预期收入
%ONU0xtq k anti-inflation measure 反通货膨胀措施
swz)gh -* anti-inflationary stance 反通货膨胀立场
Q<Q?#v7NX apparent deficit 表面赤字
j6d{r\!$4 apparent financial solvency 表面偿债能力
mIe 5 {.m# apparent partner 表面合伙人
/EW=OZ/ application for personal assessment 个人入息课税申请书
03 n+kh application of fund 资金应用
v t_lM application to release as liquidator and to destruct the books of accounts and documents
TV Zf@U 申请免除清盘人职务及毁灭帐簿与文件
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u4pi appointed actuary 委任精算师
hRQw] appointed auditor 委任核数师；委任审计师
HPY;U N appointed trustee 委任的受托人
B un^EJ) appointer 委任人
/s~BE ,su apportioned pro rata 按比例分摊
,`ba?O?*G apportionment 分配；分摊
sis1Dh9: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ou_2U T apportionment formula 分摊方程式
%0zp` '3Y apportionment of estate duty 遗产税的分摊
q% /\ appraisal 估价；评估
65vsQ|Zw appreciable growth 可观增长
g;7W%v5wqk appreciable impact 显着影响
SN 4JX appreciable increase 可观增长
G|I}x/X"Q7 appreciation 增值；升值
zWrynJ}s appreciation against other currencies 相对其他货币升值
,z01 *Yx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F@KtRUxE appreciation tax 增值税
<Zo{D |hW appropriation 拨款；拨用；拨付
C {G;G@/7 appropriation account 拨款帐目
tmQ,> Appropriation Bill 拨款法案
J im5Ul appropriation-in-aid system 补助拨款办法
7ju^B/ 7 approved assets 核准资产
` Nv1sA#C approved basket stock 认可一篮子证券
q>6RO2, approved budget 核准预算
$T_>WUiK approved charitable donation 认可慈善捐款
DFb hy approved charitable institution 认可慈善机构
O<J<)_W) approved currency 核准货币；认可货币
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bd approved estimates 核准预算
5~OKKSU mT approved estimates of expenditure 核准开支预算
~ %Ij5PD approved overseas insurer 核准海外保险人
yuhY )T approved overseas trust company 核准海外信托公司
Q?b C'147O approved pooled investment fund 核准汇集投资基金
DB0? H+8t approved provident fund scheme 认可公积金计划
&"=O!t2 approved provision 核准拨款
N"7BV approved redeemable share 核准可赎回股份
tlYB'8bJY approved regional stock 认可地区性证券
I0N~>SpZ5 approved retirement scheme 认可退休金计划
hb(H-`16 approved subordinated loan 核准附属贷款
^[6#Kw&E arbitrage 套戥；套汇；套利
./<giTR:p arbitrageur 套戥者；套汇者
y"iK)SH arbitrary amount 临时款项
5'[yw :P-8 arrangement 措施；安排；协定
-,ojZFyRi arrears 欠款
RLO<5L arrears of pay 欠付薪酬
TpYdIt9#> arrears of revenue 逾期未收税款；逾期未收的帐项
L+lX $k articles of association 组织章程；组织细则；组织章程细则
[xXV5 JU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u63Q<P< ascertainment of profit 确定利润
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_cU "Asia Clear" “亚洲结算系统”
vvLzUxV Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Hn]6re Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H {uR+&< Asian Development Fund [ADF] 亚洲发展基金
"2:#bXM- Asian dollar bond 亚洲美元债券
JHuA}f{2& Asian dollar market 亚洲美元市场
M8VsU*aU Asian dollar rate 亚洲美元利率
gu1n0N`b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Mn*5oH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
= j@8/ asked price 沽盘；喊价；索价；卖方报价
9 1ec^g assessable income 应评税入息
BPu>_$C assessable loss 应评税亏损
jF{)2|5 assessable profit 应评税利润
5N907XV u assessable value 应评税值
]_hXg*? assessed profit 估定利润
w69G6G ( assessed value 经评估价值
^t[br6G assessment 评税；评定；估价；评税单
DCg iTT\ assessment number 评税编号；估价编号
6W'2w?qj?4 assessment of additional tax 补加税评税
XeXK~ assessment of performance 业绩评估；实绩评价
LufZ, Assessor 评税主任
XRn+6fn| asset price bubbles 资产价格泡沫
{/XU[rn asset-backed securities 具资产保证的证券
>+S* Wtm5 assets accretion 资产增值
J!:v`gb#@A assets and liabilities 资产与负债
Jh%k:TrBm assets betterment statement 资产递增表；资产改进表
r ]%.,i7~8 assets lending 实物放款；有抵押贷款
}9?fb[] assets of the company passing on the death 死者去世时转移的公司资产
EU() Nnm2 assets pledged as security for liabilities 用作负债抵押的资产
4OdK@+-8U assets portfolio 资产投资组合
e(k$k>? assets price 资产价格
cWa> rUsF assets quality 资产质素
}J:WbIr0! assets realization 资产变现
<PQ[N[SU assets refinancing arrangement 资产再集资安排
q?oJ=]m" assets securitization 资产证券化
9'! I6;M assets situated outside Hong Kong 在香港以外地方的资产
dYhLk2 assets stripping 削减资产；拆卖资产
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ODjo assets value 资产值
=Y5*J# assignee 承让人
?Tk4Vt assignment 转让；转让书；转让契
~ {s7(^ P assignment of interest 权益转让
z(beT e assignment of letters patent and trade mark 专利证书及商标转让
Vt
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^i~'aq assignment right 转让权
A\<WnG>xjP assignor 转让人
2n5{H fpY associate 有联系的人；有关连人士；相联者；合伙人；联系人
[u`9R<>c"U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J""N:X!1 associate member 附属会员
LL =nMoS associated body corporate 相联法人团体
Q_n9}LanP associated company 相联公司；联属公司
PRF^<%mkI associated corporation 相联法团
\JEI+A PY* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zgHF-KEV 公认会计师公会〔英国〕
3mM.#2=@> Association of Futures Exchange Brokers 香港期货经纪协会
ppM^&6x^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?HaUT(\j association of underwriters 承保人组织
!P b39[f assumption of control 接管
|/AY!Y3 assurance 担保；保险；转易；转易书
@y`7csb p assurance of interest 权益的转易
<ba+7CK] w at 19XX price 按一九ＸＸ年价格计算
-* ;`~5 at a discount 按赔价计算；按贴水价格计算；打折扣
Xa32p_|5~ at a premium 按溢价计算；按升水价格计算
a"0'cgB} at call 通知付款；按通知
?{I]!g I at constant market price 按固定市价计算
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|) at constant price 按固定价格计算
zos#B30 at cost 按成本计算
;} gS8I| at current market price 按当时市价计算；按现时市价计算
2*1s(Jro at current price 按当时价格计算；按现时价格计算
6~v| pA jY at factor cost 按要素成本计算；按生产要素成本计算
ocT.2/~d at money-of-the-day price 按付款当日价格计算
>T<"fEBI at or better 按指定或较佳价位〔买卖指令〕
Qf]ACN at par 按面值计算；平价
+EBoFeeIG at sight 见票即付
/0H39]y!~ at the close 按收市盘
,, G6L{&Z at the opening 按开市盘
$?u ^hMU= attestation 见证；见证条款
X`k[ J6 at-the-money option 平价期权
SggS8$a` attorney 受权人；受托代表人
3 _tO attornment 新拥有人承认书
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@7zx attributable profit 可归属利润
Tfl4MDZb attributable share value 可归属股份价值
UN}jpu<h Auckland Stock Exchange 奥克兰证券交易所
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XI:yE; auction 拍卖
)d6Ya1vJH auctioneer 拍卖商
nn_j"Nu audit 审计；核数
=N z A2td Audit Commission 审计署
Gm.n@U p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
43Yav+G(+ 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〕
81|Xg5g)b audit review 帐目审查
YFCP'J"Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bG0t7~!{E audited account 审计帐目；经审计的帐目
0VB~4NNR audited annual account 经审计的周年帐目
mu /O\'5 audited balance sheet 经审计的资产负债表
[$Ld>`3 auditor 核数师；核数主任；审计师
v&B*InR?+ auditor's certificate 核数师证明书；审计师证明书
wK CH G/W auditor's report 核数师报告；审计师报告
ccJ@ jpXI Aussie bond 澳元债券
5u\si4 BL{ austerity budget 紧缩预算
{qCmZn5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rQbL86+ Australia All Ordinaries Index 澳洲所有普通股票指数
,"u-V<>6O Australian Dollar [AUD] 澳元
!z;a>[T' Australian Options Market 澳大利亚期权市场
\dbjh{ Australian Securities Commission 澳洲证券事务监察委员会
z2&SZ.mk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2Ek6YNx Australian Stock Exchange 澳大利亚证券交易所
|w Z8O}O{E Austrian Schilling [ATS] 奥地利先令
oO| zRK1;/ authentication 认证；鉴证
g`!:7|&,_ authority to purchase 委托购买证；委购书
,iU ]zN// authorization 认可；核准；授权；授权书
hp}J_/+4n authorization by direction 指示授权
Dm6}$v'0 authorization by instruction 指令授权
0EYK3<k9! authorization by warrant 令状授权
W$0<a@ authorization of unit trust 单位信托的认可
d 9[*&[2J| authorized agent 指定代理人
o)7gKWjujP authorized capital 法定资本
]+W+8)f 1M authorized clerk 出市员
QtQku1{ authorized dealer 认可交易商
R R><so% authorized financial institution 认可财务机构
0}c *u) , authorized fund 认可基金
@xW)&d\' authorized fund house 获授权的基金公司；认可基金公司
3C8'0DB authorized institution 认可机构
W 0Q-&4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
o*\kg+8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AU}P` fT! authorized insurer 获授权保险人；获认可承保人
c/I.`@ authorized investment 特准投资项目
hNXPm~OK\ authorized person 获授权人
4em7PmT authorized representative 获授权代表
/J8AnA1 authorized share capital 法定股本
SHPaSq'&N automated quotation system 自动报价系统
s@f4f__(] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0,(U_+ n 自动交易系统〔香港期货交易所有限公司〕
7Rj!vj/ automatic adjustment mechanism 自动调整机制
V{fY Mgv automatic adjustment system 自动调整系统
BSG_),AH Automatic Clearing House 自动票据交换所
>/EmC3?b! automatic exchange rates accumulation system 自动化汇率累集系统
K Gkz E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*J?QXsg automatic teller machine [ATM] 自动柜员机
&~U8S^os autopay 自动转帐
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jfJR available assets 可用资产
iqghcY) available fiscal reserve 现存财政储备
\i "I1xU available profit 可用利润
tOwwgf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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1=8H average 平均；平均数；海损
tsU.c"^n average basic salary 平均基本薪金
5SK{^hw average consumer expenditure 平均消费开支；一般消费开支
+}>whyX1 average cost 平均成本
}.4`zK&SB average cost of land production 增辟土地平均成本
TvAA average daily turnover 平均每日成交额
\^?BC;s^C average daily wage rate 平均每日工资率
,Vt7Kiu average expenditure pattern 平均开支模式
6J6MR<5' average growth rate 平均增长率
1okL]VrI average net fixed assets 固定资产平均净值
x' ; 6 average of relatives 相对价格平均数
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SE+ 7 average price 平均价格
8=T;R&U ^M average propensity to consume 平均消费倾向；一般消费倾向
WO)rJr!C average propensity to save 平均储蓄倾向；一般储蓄倾向
ME1lQ7E4B average rate 平均率
-Duy: C6W average revenue 平均收入；平均收益
7<AHQ<#@ average stock 平均库存；平均存货
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Yc9Ij average yearly rent 平均年租
+e%9P%[+ avoidance of double taxation 避免双重课税
#,q w~l] avoidance of tax 避税
