A:
mpP dG A share Ａ股；甲类股份
E :9"cxx abatement of tax 减税；减扣免税额
#S&Tkip]"W ABN AMRO Bank N.V. 荷兰银行
/DQaGq/Ld above-the-line expenditure 线上项目支出；经常预算支出
2'EUy@0 above-the-line receipt 线上项目收入；经常预算收入
jB{4\) ABSA Asia Limited 南非联合亚洲有限公司
,(8;y=wux absolute change 绝对数值变更
( +pLA"xq absolute expenditure 实际开支
n!p<A .O7@ absolute guideline figure 绝对准则数字
AP77a*@8 absolute interest 绝对权益
if |+EN % absolute order of discharge 绝对破产解除令
<Ln1pV~k absolute profit margin 绝对利润幅度
S}p4iE"n absolute value 实值；绝对值
| 7yAX+ absolutely vested interest 绝对既得权益
P9 g en6 absorbed cost 已吸收成本；已分摊成本
![]`` g2 absorption 吸收；分摊；合并
i;LXu%3\ absorption rate 吸收率；摊配率；分摊率
&wD;SMr< ACB Finance Limited 亚洲商业财务有限公司
T}V!`0vKw acceptable form of reciprocity 合理的互惠条件
x=ul&|^7D acceptable rate 适当利率；适当汇率
91 =OF*w acceptance agreement 承兑协议
TT =b79k acceptance for honour 参加承兑
3s/H2f z acceptor 承兑人；接受人；受票人
F a'k0/_j acceptor for honour 参加承兑人
T!Hb{Cg* accident insurance 意外保险
[0"'T[ok Accident Insurance Association of Hong Kong 香港意外保险公会
Llr>9(| accident insurance scheme 意外保险计划
+ qh[N @F accident year basis 意外年度基准
> ;/l)qk, accommodation 通融；贷款
28 8XF9B^ accommodation bill 通融票据；空头票据
/ "eey(X accommodation party 汇票代发人
j@YU|-\qh account balance 帐户余额；帐户结余
-F U}pz/ account book 帐簿
s CR67/ account collected in advance 预收款项
*h}XWB C1q account current book 往来帐簿
uV!^ ,,~ account of after-acquired property 事后取得的财产报告
Q09[[ account of defaulter 拖欠帐目
gw, UQbnu account payable 应付帐款
ma"3qGy account payee only [A/C payee only] 只可转帐；存入收款人帐户
kS bu]AB account receivable 应收帐款
emCM\|NQg& account receivable report 应收帐款报表
ek#O3O z account statement 结单；帐单；会计财务报表
7;KwLT 9 account title 帐户名称；会计科目
anXc| accountant's report 会计师报告
0g0i4IV Accountant's Report Rules 会计师报告规则
bbrXgQ`s+w accounting and auditing procedure 会计与审计程序；会计与核数程序
c-B
cA Accounting Arrangements 《会计安排》
^$b Y,CE accounting basis 会计基础
o4|M0 accounting by Official Receiver 破产管理署署长呈交的帐目
W[Ls|<Q Accounting Circular 《会计通告》
q WQ/ 'M accounting class 会计类别
0g+'/+Ho 4 accounting date 记帐日期；会计结算日期
q@[Qj Gj@ accounting for money 款项核算
Y;?{| Accounting Officer 会计主任
_lamn }(x0 accounting period 会计报告期；会计期
/Mvf8v accounting policy 会计政策；会计方针
!\7!3$w'8, accounting practice 会计惯例
eEuvl`& accounting principle 会计准则
Vh_P/C+ accounting record 会计记录
i\ ,-o O accounting report 会计报告
+j< p
\Kn> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,6-:VIHQ Accounting Society of China 中国会计学会
Wk)OkIFR accounting statement 会计报表
\ O2 Rhz accounting system 会计制度；会计系统
3B84^>U< accounting transaction 会计事项；帐务交易
U4d:] z accounting treatment 会计处理
IZpP[hov accounting year 会计年度
vEJWFoeEFm accretion 增值；添加
03q 5e accrual 应计项目；应累算数目
<
jJ accrual basis 应计制；权责发生制
OX\A|$GS accrual basis accounting 应计制会计；权责发生制会计
3yVMXK accrue 应累算；应计
59h)-^! accrued benefit 应累算利益
f|\onHI)> accrued charges 应计费用
C{U?0!^ accrued cumulative preference share dividend 应累算的累积优先股股息
&5yV xL: accrued expenses 应累算费用
.yz}RO mN^ accrued interest payable 应付利息；应计未付利息
E=nIRG|g accrued interest receivable 应收利息；应计未收利息
vSEuk}pk accrued right 累算权益
&L=suD e accruing profit 应累算的利润
As'=tIro accumulated fiscal reserve 累积财政储备
4 o Fel.o accumulated profit 累积利润；滚存溢利
<0X f9a8> accumulated reserve 累积储备
\W~ N accumulation of surplus income 累积收益盈余
=vX/{C acquired assets 既得资产
sB7#
~p A acquisition 收购；购置；取得
Zy`m!]G]80 acquisition cost 购置成本
h2G$@8t}I acquisition expenses 购置费用
16 =sij%A acquisition of 100% interest 收购全部股权
Sc;BCl {=| acquisition of control 取得控制权
4K\G16'$v acquisition of fixed assets 购置固定资产
8Vr%n2M acquisition of shell “买壳”
o~`/_ + acquisition price 收购价
nLXlU*ES act of God 天灾
\NPmym_ 6J acting partner 执事合伙人
`sn^ysp active market 买卖活跃的市场；交投畅旺的市场；旺市
T;r2.Pupn active partner 积极参与的合伙人
!LNayk's> active trading 交投活跃
+S o4r A*9 actual circulation 实际流通
Ayxkv)%:@) actual cost 实际成本
uXn1
'K<'2 actual expenditure 实际开支；实际支出
QIG$z ?
actual income 实际入息；实际收入；实际收益
EJMM9(DQ7 actual market 现货市场
0XE4<U actual price 现货价；实际价格
`dq,>HdW actual profit 实际利润
MTuV^0%jD actual quotation 实盘；实际价位；实际报价
p{r}?a actual year basis 按实际年度计算
rC5
p-B% actuals 实货
i@*{27t actuarial investigation 精算调查
H#,W5EJzM actuarial principle 精算原则
KcWN,!G actuarial report 精算师报告
l+KY)6o Actuarial Society of Hong Kong 香港精算学会
| )K8N<n actuarial valuation 精算师估值
V% rzk*LA actuary 精算师
@>,^":`# ad referendum agreement 暂定协议；有待覆核的协定
]cHgleHQ ad valorem duty 从价税；按值征税
>g1~ CEMN# ad valorem duty system 从价税制
q'T4w!V(V ad valorem fee 从价费
]_ f_w 9] ad valorem tariff 从价关税
marQ NZ additional allowance 额外免税额
hOjk3
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Q /U2^ additional assessable profit 补加应评税利润
$V -~Bu- additional assessment 补加评税
gb[5&> (# additional commitment 额外承担
NcBIg:V\c additional commitment vote 额外承担拨款
f%][}NN)Xr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3l rT3a3vV additional dependent parent allowance 供养父母额外免税额
11 Q1AN additional provision 额外拨款
Ag-(5: additional stamp duty 附加印花税
@0Ic3C[rH6 additional tax 补加税罚款；补加税款
"g5^_UP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<? q?Mn adjudged bankrupt 被裁定破产
*#,7d"6W5 adjudicated bankrupt 裁定破产人
"H'B*vc- adjudication fee 裁定费；评定印花税额手续费；评估契据费
J!dm-L adjudication of bankruptcy 裁定破产；宣告破产
,LHn90S adjudication of insolvency 裁定无力偿还债务
.s?L^Z^ adjusted actual 经调整的实数；调整后的实数
~~D{spMVO adjusted current assets 经调整的流动资产；调整后的流动资产
ZgTW.<.%2 adjusted figure 经调整的数字；调整后的数额
Acez'@z adjusted liabilities 经调整的负债；调整后的负债
b/+u4'" adjusted loss 经调整的亏损；调整后的亏损
zu_8># i- 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
V'z 1 adjusted profit 经调整的利润；调整后的利润
i1 }:8Unxf adjusted surplus 经调整的盈余额；调整后的盈余额
)1?y 8_B adjusted value 经调整的价值；调整后的价值
f z'@_4hg adjustment 调整；修订；理算〔保险〕
LBw1g<& adjustment centre 调剂中心
^pp\bVh2Q] adjustment lag 调整过程的时间差距；调整时差
h0g8*HY+ } adjustment mechanism 调整机制
KI"#f$2& adjustment of loss 亏损调整
l!D}3jD adjustment process 调整过程；调整程序
01 }D,W` adjustment range 调整幅度
hNC&T`.-~B administered exchange rate 受管制汇率
g| o,uD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qU \w= administration expenses 行政费用
Q *D;U[ administration fee 手续费；行政费
qqjwJ!@P administration in bankruptcy 破产管理
lU8l}Ndz" administration order 遗产管理令
(p" %O administrator 管理人；遗产管理人
=x/X:; )> administrator of the estate 遗产管理人
D}-/ c"':} admission of debt 债项承认书
Ogq j?]2QC admission of proof 接纳债权证明
j` {?OYD advance 放贷款项；垫付款项；预支款项；预付款项
Y`~Ut:fZ advance account 暂支帐目；预付款帐户
HY56"LZ$(} advance compensation 预付补偿金
<$D`Z-6 advance from shareholder 股东垫款
sA+ }TNhq advance pending reimbursement 预支以待日后付还
R)c?`:iUB advanced economy 先进经济体系
/2&c$9=1 advancement 预付；预付财产
Tf>bX_L? advances warrant 垫款令
XY 5K%dMU advancing 贷出
0_jf/an,% adverse balance 逆差
\[;0 KV_ adverse exchange 逆汇
)*$lp'~7 N advertisement addressed to shareholders 在报章刊登的致股东通告
k$n|*kCh advice for collection 托收通知书
/J]5H advice of drawing 提款通知书；汇票通知书
jk;j2YNPw advice of payment 付款通知
1.}d.t
Advisory Committee [Securities and Futures Commission]
A @i 谘询委员会〔证券及期货事务监察委员会〕
|Tv#4st Advisory Committee on Diversification 经济多元化谘询委员会
z<MsKD0Q affidavit 誓章；遗产申报誓章
9Gvd&U affidavit of no receipt 述明无收款的誓章
s
n8Qk=K affiliate 联号；联营公司；附属公司
lov!o: dJ affiliated company 附属公司；联号；联营公司
&) QX7*H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Na<pwC affordability 负担能力
xB@ T|EP African Development Bank [AfDB] 非洲开发银行
f[]dfLS"W after-acquired property 事后取得的财产
GV1pn) 4 after-hours dealing 市后交易
P9R9(quI after-tax profit 税后盈利；税后利润；税后溢利
'6DBs8>1 agency agreement 代理协议
{y)=eX9 agency expenses 代理机构的开支
CT&|QH{ agency fee 代理费
5tl< 3g ` Agency Law 《代理法》
0 j^Kgx agent 代理人；承销人
B`EJb71^Xy agent of company 公司代理人
l5~os > agent's fee 代理人费；经纪费
T6'^EZZY aggregate 总计；总数；总体数字
N:^n('U&j aggregate amount 总款额；总额
kXViWOXU^ aggregate assets and liabilities 总体资产与负债
EfqX
y>W aggregate at constant price 按固定价格计算的总体数字
[C Y9^N aggregate demand 总需求
&eJfGt5 aggregate gross position 总持仓量
t$` r4Lb9/ aggregate limit 总限额
&j;wCvE4+ aggregate of salaries tax 合计薪俸税
ez7A4>/ aggregate performance 总体表现；总体业绩
Mc) }\{J aggregate supply 总体供应
aEB_#1 aggregate surplus 总盈余
<;lkUU(WT2 aggregate total 整体总额
b]e"1Y)D- aggregate value 总值；合计价值
&1Ok`_plO aggregated basis 合计基准
)j6~Wy@4 aggregated net chargeable income 合计应课税入息实额
]>!K3kB aggregation 合并计算；合计；总和
}H53~@WP> aggregation of incomes of husband and wife 夫妇入息合并计算
o e^ I aggregation of property 财产的总和
9p]QM)M agio 差价；贴水
HVRZ[Y<^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
U svl}{L[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jV i) Efy 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[z:!j$K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&0d# Y]D4` 《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》
9gW|}&- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e +EQ]<M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8$=n j agreement for a settlement 授产协议
?d* z8 w agreement for assignment 转让协议
@@f"%2ZR[ agreement for sale 售卖协议；买卖协议
"MeVE#O agreement for sale and purchase 买卖协议
-abt:or agreement for the payment of interest 支付利息协议
*tA1az-jO agreement for the repayment of money 还款协议
a
.#)G[* agreement of reinsurance 再保险协议
:@Pl pF K Agricultural Bank of China 中国农业银行
Cp\6W[2+B air passenger departure tax 飞机乘客离境税
poE0{HOU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~g91Pr airport tax 机场税
#<fRE"v:Q alcohol duty 酒精税
i$Ul(? alienation 让与；让渡；转让
cZ,b?I"Q% alimony 生活费；赡养费
wLIMv3 ;k All Ordinaries Index [AOI] 所有普通股指数
soxc0OlN all risks 全险；综合险
g b1V ~ All Sales Record for Stock Market 《股票市场成交报告》
2Ah#<k-gC; Allied Capital Resources Limited 新联财务有限公司
{p2!|A&a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+|3@=.V allocation letter 拨款信件
RH W]Z
Pr< allocation of fund 分配款项；预留款项
AI2)g1m allocation of profit 利润分配；溢利分配
<sbu;dQ` allocation warrant 拨款令
D\v+wp. allotment 分配；配股
h4gXvPS&r allotment notice 股份配售通知；配股通知
hPkp;a # allotment of shares 股份分配
=IZT(8 allowable 可获宽免；免税的
,)cM3 nu allowable business loss 可扣除的营业亏损
L(6d&t'|-R allowable expenses 可扣税的支出
E_rI ?t^ allowance 免税额；津贴；备抵；准备金
gT. sj d allowance for debts 债项的免税额
b=C*W,Q_# allowance for depreciation by wear and tear 耗损折旧免税额
zpn9,,~u allowance for funeral expenses 殡殓费的免税额
, >a&"V^k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qz_7%c]K[ allowance for repairs and outgoings 修葺及支出方面的免税额
LBeF&sb6 allowance to debtor 给债务人的津贴
)MVz$h{c.] alteration of capital 资本更改
Pm6p v;WK alternate trustee 候补受托人
K-)]
1BG amalgamation 合并
M)Z7k/=<P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
; fTKf a ambit of charges 征税范围；收费范围
HQdxL*N%^ amended valuation 经修订的估值
,Zx 0%#6 American Commodities Exchange 美国商品交易所
z _$% -6 American Express Bank Limited 美国运通银行
dlh)g p; American Stock Exchange 美国证券交易所
6Gl J>r+n amortization 摊销
RMV/&85?y amount due from banks 存放银行同业的款项
6yG^p]zZ amount due from banks abroad 存放海外银行同业的款项
g{)dP!} amount due from holding companies 控股公司欠款
^LnTOdAE amount due from local banks 存放本港银行同业的款项
N{!i =A amount due to banks 银行同业的存款
{lzWrUGO amount due to banks abroad 海外银行同业的存款
UW={[h{.|@ amount due to holding companies 控股公司存款
@D[_}JE amount due to local banks 本港银行同业的存款
Y1\ }5k{> amount due to outport banks 外埠银行同业的存款
`,(4]t lL amount for note issue 发行纸币的款额
B:Oa}/ H
amount of bond 担保契据的款额
QO:!p5 ^: amount of consideration 代价款额
/{ J4:N'B> amount of contribution 供款数额
d'gfQlDny amount of indebtedness 负债款额
rgQOj^xKv^ amount of principal of the loan 贷款本金额
,2oWWsC7 amount of rates chargeable 应征差饷数额
C3f' {} amount of share capital 股本额
! I:% 0D amount of sums assured 承保款额
df +l%9@ amount of variation 变动幅度
!?jrf ]
A@ amount of vote 拨款数额
M]
%?>G amount payable 应付款额
KK4`l}Fk:n amount receivable 应收款额
O `kl\K*R7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3*XNV analysis 分析
}"H,h)T ancillary risk 附属风险
R%WCH?B<} annual account 周年帐目；周年帐目报表；年度决算；年结
Mx ?d annual accounting date 年结日期
net@j#}j- annual allowance 每年免税额；年积金；年度津贴；年津
&m7]v,& annual balance 年度余额
Xu'&ynID annual disposable income 每年可动用收入
8 FK/~,I annual estimates 周年预算
P`+{@@ annual fee 年费
H2 {+) annual general meeting 周年大会
u~:y\/Y6 annual growth rate 年增率；每年增长率
05#1w#i annual long-term supplement 长期个案每年补助金
P dFKs+Z` annual pensionable emolument 可供计算退休金的年薪
F,F4nw<W annual report 年报
2,oKVm+ Annual Report on the Consumer Price Index 《消费物价指数年报》
k"%~" 9 annual return 周年报表；周年申报表；每年报税表格
2zA4vZkbcw Annual Return Rules 《周年报表规则》
:pY/-Cgv annual review of consumer prices 每年消费物价回顾
fw~Bza\e annual roll-forward basis 逐年延展方式
+o{R _ annual salary 年薪
M/'sl; annual statement 年度报表；年度决算表
[ S%_In 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
wmL'F:UP annuitant 年金受益人
UhWNl]Z annuity 年金
)EuvRLo{S7 annuity contract 年金合约
uAq~=)F>, annuity on human life 人寿年金
ua$GNm antecedent debt 先前的债项
x+:UN'"r ante-dated cheque 倒填日期支票
mDABH@ R anticipated expenditure 预期开支
`AtBtjs RV anticipated net profit 预期纯利
!Pvf;rNI1T anticipated revenue 预期收入
gfd"v anti-inflation measure 反通货膨胀措施
g)[V(yWu anti-inflationary stance 反通货膨胀立场
*%NT~C
q apparent deficit 表面赤字
/t57!& apparent financial solvency 表面偿债能力
R?|.pq/Ln apparent partner 表面合伙人
/S R*W5#s application for personal assessment 个人入息课税申请书
_Ey9G application of fund 资金应用
[ ({nj` application to release as liquidator and to destruct the books of accounts and documents
%N6A+ 5H 申请免除清盘人职务及毁灭帐簿与文件
{\"x3;3!6 appointed actuary 委任精算师
^ 7cGq+t appointed auditor 委任核数师；委任审计师
\ZFGw&yN appointed trustee 委任的受托人
kx{{_w appointer 委任人
<z&/L/bl" apportioned pro rata 按比例分摊
@ V sG' apportionment 分配；分摊
H5B:; g@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qJs<#MQ2 apportionment formula 分摊方程式
L| +~"'l apportionment of estate duty 遗产税的分摊
P6`u._mX appraisal 估价；评估
iN\4gQ! appreciable growth 可观增长
zkrM/ @p# appreciable impact 显着影响
NO>w+-dGS appreciable increase 可观增长
orpri O|qD appreciation 增值；升值
8 +/rlHp appreciation against other currencies 相对其他货币升值
[A~xy'T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iRb T/cc{ appreciation tax 增值税
ZohCP appropriation 拨款；拨用；拨付
_ QI\ appropriation account 拨款帐目
z+wA
rPxc Appropriation Bill 拨款法案
!u[9a;Sa# appropriation-in-aid system 补助拨款办法
} 5[qo`M approved assets 核准资产
'RR~7h approved basket stock 认可一篮子证券
'~<m~UXvD# approved budget 核准预算
#aJ(m& approved charitable donation 认可慈善捐款
81F/G5 approved charitable institution 认可慈善机构
. B9iLI approved currency 核准货币；认可货币
LVfF[ approved estimates 核准预算
DB|Y approved estimates of expenditure 核准开支预算
&K.d '$q approved overseas insurer 核准海外保险人
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# approved overseas trust company 核准海外信托公司
3 ?9I J5p approved pooled investment fund 核准汇集投资基金
YeL#jtC approved provident fund scheme 认可公积金计划
"@@u3`# approved provision 核准拨款
t;Sb/ 3 approved redeemable share 核准可赎回股份
NjScc%@y approved regional stock 认可地区性证券
QB u MJm approved retirement scheme 认可退休金计划
Q7\ w+ANf0 approved subordinated loan 核准附属贷款
[< ?s?Ci arbitrage 套戥；套汇；套利
;>yxNGV` arbitrageur 套戥者；套汇者
&*,#5. arbitrary amount 临时款项
]EBxl=C}D arrangement 措施；安排；协定
.-c4wm} arrears 欠款
=E 4LRKn arrears of pay 欠付薪酬
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:x fPx arrears of revenue 逾期未收税款；逾期未收的帐项
"Mn6U - articles of association 组织章程；组织细则；组织章程细则
H>IMf/%5N- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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;S4c/_ ascertainment of profit 确定利润
u@UMP@"# "Asia Clear" “亚洲结算系统”
=,=A,k I[; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/GN<\_o=q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SI-q C Asian Development Fund [ADF] 亚洲发展基金
) e+>w=t Asian dollar bond 亚洲美元债券
^z IW+: Asian dollar market 亚洲美元市场
F=e8 IUr Asian dollar rate 亚洲美元利率
2!m / Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IGQaDFr Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4#xDgxg\f asked price 沽盘；喊价；索价；卖方报价
T|e u assessable income 应评税入息
9igiZmM assessable loss 应评税亏损
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[/M/ assessable profit 应评税利润
n u[ML assessable value 应评税值
M*, -zGr assessed profit 估定利润
! qh]6%l assessed value 经评估价值
,{u
yG: assessment 评税；评定；估价；评税单
<I\/n<* assessment number 评税编号；估价编号
Uw. `7b> B assessment of additional tax 补加税评税
wPd3F.<$ assessment of performance 业绩评估；实绩评价
QUc= &5 % Assessor 评税主任
<4si/= asset price bubbles 资产价格泡沫
rdP[<Y9 asset-backed securities 具资产保证的证券
4{U T!WIi assets accretion 资产增值
v5#j Z $<F assets and liabilities 资产与负债
Eqd< MY7 assets betterment statement 资产递增表；资产改进表
wed bx00o assets lending 实物放款；有抵押贷款
wr/"yQA] assets of the company passing on the death 死者去世时转移的公司资产
qZtzO2Mt assets pledged as security for liabilities 用作负债抵押的资产
uK"=i8rs4 assets portfolio 资产投资组合
]?kZni8j_ assets price 资产价格
e "4 ''/ assets quality 资产质素
s4y73-J^.v assets realization 资产变现
%~H-)_d20 assets refinancing arrangement 资产再集资安排
?} tFN_X" assets securitization 资产证券化
*=/ { HvJ assets situated outside Hong Kong 在香港以外地方的资产
Ca zocq5 assets stripping 削减资产；拆卖资产
p
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x_N'TjS^{ assignee 承让人
x;P_1J%Q assignment 转让；转让书；转让契
. \ULbN3Z assignment of interest 权益转让
2ozax)GY assignment of letters patent and trade mark 专利证书及商标转让
XFHYQ2ME2 assignment of property 物业转让；物业转让书
x:NY \._ assignment right 转让权
S]e|"n~@ assignor 转让人
_~l5u8{^ 6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
WdH$JTk1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;>EM[u associate member 附属会员
>=I| xY, associated body corporate 相联法人团体
#4Rx]zW^% associated company 相联公司；联属公司
1QcNp (MO associated corporation 相联法团
dk#k bG; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]_ __M 公认会计师公会〔英国〕
!&y8@MD15 Association of Futures Exchange Brokers 香港期货经纪协会
~*&H$6NJS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ju!]&G8 association of underwriters 承保人组织
<e=#F-DE assumption of control 接管
+K:Dx!9 assurance 担保；保险；转易；转易书
D09Sg%w assurance of interest 权益的转易
EPI4 !3] at 19XX price 按一九ＸＸ年价格计算
#C74z$ at a discount 按赔价计算；按贴水价格计算；打折扣
T= y}y at a premium 按溢价计算；按升水价格计算
[" k,QX at call 通知付款；按通知
i/;\7n at constant market price 按固定市价计算
Q0`wt.}V2 at constant price 按固定价格计算
/ |;RV" at cost 按成本计算
_lJ!R:* at current market price 按当时市价计算；按现时市价计算
mW(W\'~_~ at current price 按当时价格计算；按现时价格计算
zx"s*:O at factor cost 按要素成本计算；按生产要素成本计算
~zJbK. _ at money-of-the-day price 按付款当日价格计算
:1. L}4"gg at or better 按指定或较佳价位〔买卖指令〕
mA}TJz at par 按面值计算；平价
36&e.3/# at sight 见票即付
F3[T.sf at the close 按收市盘
^+>laOzC`8 at the opening 按开市盘
T\6dm/5 attestation 见证；见证条款
2+ N]PW\V at-the-money option 平价期权
j ?3wvw6T attorney 受权人；受托代表人
T "}5}6rSG attornment 新拥有人承认书
X Swl Tg attributable profit 可归属利润
g#pr yYz attributable share value 可归属股份价值
FBe;1OU Auckland Stock Exchange 奥克兰证券交易所
9]([\% ) auction 拍卖
(&Kk7< #` auctioneer 拍卖商
5FPM`hLT audit 审计；核数
B?gOHG*vd> Audit Commission 审计署
Drgv`z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+< Nn~1 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〕
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.gM3 audit review 帐目审查
`t>l:<@% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iJ)_RSFK audited account 审计帐目；经审计的帐目
I3{PZhU. audited annual account 经审计的周年帐目
F h&G;aEq audited balance sheet 经审计的资产负债表
[B*x-R[FI auditor 核数师；核数主任；审计师
HTv2# auditor's certificate 核数师证明书；审计师证明书
vFzRg5lH auditor's report 核数师报告；审计师报告
^qvZXb Aussie bond 澳元债券
!I{0 _b{ austerity budget 紧缩预算
p}z<Fdu 0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hn 7#
L Australia All Ordinaries Index 澳洲所有普通股票指数
~f&E7su-6+ Australian Dollar [AUD] 澳元
+ /4A Australian Options Market 澳大利亚期权市场
L^/5ux Australian Securities Commission 澳洲证券事务监察委员会
e9Wa<i 8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hE'-is@7 Australian Stock Exchange 澳大利亚证券交易所
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n'k Austrian Schilling [ATS] 奥地利先令
+5g_KS authentication 认证；鉴证
&T?RZ2 authority to purchase 委托购买证；委购书
oz\!V *CtK authorization 认可；核准；授权；授权书
kr ^P6}' authorization by direction 指示授权
q5J5> authorization by instruction 指令授权
Gt8M&S-; authorization by warrant 令状授权
xjUT{iwS authorization of unit trust 单位信托的认可
|#v7/$! authorized agent 指定代理人
u"r`3P` authorized capital 法定资本
zJKv'>? authorized clerk 出市员
!]A authorized dealer 认可交易商
%OL$ 57Ia authorized financial institution 认可财务机构
^&9z w\x;z authorized fund 认可基金
m^!Z_]A![ authorized fund house 获授权的基金公司；认可基金公司
xk9% F?) authorized institution 认可机构
L81ZbNU?$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
* /5d>04 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[t m_Mg authorized insurer 获授权保险人；获认可承保人
b i',j0B authorized investment 特准投资项目
:;%2BSgFU authorized person 获授权人
K C*e/J authorized representative 获授权代表
y ;m | authorized share capital 法定股本
"=HA Y automated quotation system 自动报价系统
B {n,t}z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ANAVn@ [ 自动交易系统〔香港期货交易所有限公司〕
jKz$@gP automatic adjustment mechanism 自动调整机制
Si4!R+4w automatic adjustment system 自动调整系统
#Z UI)9My@ Automatic Clearing House 自动票据交换所
4 @+`q * automatic exchange rates accumulation system 自动化汇率累集系统
CCs%%U/= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NR$3%0 nC6 automatic teller machine [ATM] 自动柜员机
W 8<&gh+ autopay 自动转帐
kP=eW_0D available assets 可用资产
H5/6TX72N available fiscal reserve 现存财政储备
]#i igPZ7 available profit 可用利润
@o].He@L<j Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B-RjMxX4> average 平均；平均数；海损
].avItg average basic salary 平均基本薪金
<)C#_w)- average consumer expenditure 平均消费开支；一般消费开支
np|S y;: average cost 平均成本
M><yGaaX/ average cost of land production 增辟土地平均成本
`$Y.Y5mGtJ average daily turnover 平均每日成交额
&~ cBNw| average daily wage rate 平均每日工资率
.r=4pQ@# average expenditure pattern 平均开支模式
?> 9/#Nv average growth rate 平均增长率
rET\n(AJ average net fixed assets 固定资产平均净值
x;O[c3 I average of relatives 相对价格平均数
M5 LfRBO average price 平均价格
~ gJwW+ average propensity to consume 平均消费倾向；一般消费倾向
[Q~#82hBhY average propensity to save 平均储蓄倾向；一般储蓄倾向
C#.->\ average rate 平均率
O#4&8>;= average revenue 平均收入；平均收益
i'<[DjMDlm average stock 平均库存；平均存货
: g7@PJND average yearly rent 平均年租
B6+khuG( avoidance of double taxation 避免双重课税
g\|Pco Lm avoidance of tax 避税
