A:
"xKykSk A share Ａ股；甲类股份
z<9wh2*M abatement of tax 减税；减扣免税额
o\;cXu h ABN AMRO Bank N.V. 荷兰银行
=;?afUj above-the-line expenditure 线上项目支出；经常预算支出
(7_}UT@ w- above-the-line receipt 线上项目收入；经常预算收入
3 c.,T ABSA Asia Limited 南非联合亚洲有限公司
aaODj> absolute change 绝对数值变更
V 1Opp8 absolute expenditure 实际开支
)C fk/OnRd absolute guideline figure 绝对准则数字
|| t"}Y absolute interest 绝对权益
Zw<\ ^ 1 absolute order of discharge 绝对破产解除令
05g dVa,
absolute profit margin 绝对利润幅度
1iTI8h&[@ absolute value 实值；绝对值
{
vOr'j@ absolutely vested interest 绝对既得权益
Tweku}D7 absorbed cost 已吸收成本；已分摊成本
w5uOkz # absorption 吸收；分摊；合并
2Ub!wee absorption rate 吸收率；摊配率；分摊率
,4tuWO)" ACB Finance Limited 亚洲商业财务有限公司
(Ld,<!eN0 acceptable form of reciprocity 合理的互惠条件
0<C]9[l acceptable rate 适当利率；适当汇率
&@h(6 acceptance agreement 承兑协议
QlCs ,bT acceptance for honour 参加承兑
VuWBWb?0Q acceptor 承兑人；接受人；受票人
R+y 9JE acceptor for honour 参加承兑人
r0 fxEYze& accident insurance 意外保险
yO`HL'SMo Accident Insurance Association of Hong Kong 香港意外保险公会
B
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9(@ accident insurance scheme 意外保险计划
6_wj,7 accident year basis 意外年度基准
K{WLo5HP accommodation 通融；贷款
yz7 X7mAo accommodation bill 通融票据；空头票据
yhSbX4Q accommodation party 汇票代发人
+<o}@hefY2 account balance 帐户余额；帐户结余
>q7/zl account book 帐簿
mxfmK +'_ account collected in advance 预收款项
FLzC kzJ:6 account current book 往来帐簿
wYAi-gdOi account of after-acquired property 事后取得的财产报告
waI :w, account of defaulter 拖欠帐目
'Wz`P#/ account payable 应付帐款
6=o'.03\f account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ods/1 KW account receivable 应收帐款
lr L:v~g account receivable report 应收帐款报表
n kAS]sC account statement 结单；帐单；会计财务报表
\7U'p:h=U account title 帐户名称；会计科目
%!r @l7< accountant's report 会计师报告
U8gf_R' Accountant's Report Rules 会计师报告规则
A5[iFT> accounting and auditing procedure 会计与审计程序；会计与核数程序
M\rZ r3 Accounting Arrangements 《会计安排》
kt;uB
X3 accounting basis 会计基础
}a?( }{z- accounting by Official Receiver 破产管理署署长呈交的帐目
X&14;lu%p Accounting Circular 《会计通告》
y}bliN7;1e accounting class 会计类别
O~
]3 .b accounting date 记帐日期；会计结算日期
y8a rFG accounting for money 款项核算
y1c2(K>tu Accounting Officer 会计主任
+l) [A{ accounting period 会计报告期；会计期
-b` O"Ck* accounting policy 会计政策；会计方针
d, d oh i accounting practice 会计惯例
yJn<S@)VT: accounting principle 会计准则
,z0~VS:g 8 accounting record 会计记录
'YTSakNJ} accounting report 会计报告
mx3p/p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZD;1{ Accounting Society of China 中国会计学会
/c:78@ accounting statement 会计报表
J=sj+: GS accounting system 会计制度；会计系统
_ ,~D]JYE accounting transaction 会计事项；帐务交易
mo( )l8 accounting treatment 会计处理
/fDXO;tN accounting year 会计年度
Qo pA 'm accretion 增值；添加
')#!M\1,HQ accrual 应计项目；应累算数目
xh`4s accrual basis 应计制；权责发生制
UOYhz. accrual basis accounting 应计制会计；权责发生制会计
V
krjs0 accrue 应累算；应计
I92orr1 accrued benefit 应累算利益
&cHA xker accrued charges 应计费用
UsQh+W"? accrued cumulative preference share dividend 应累算的累积优先股股息
UrJrv x accrued expenses 应累算费用
PyQ
P K, accrued interest payable 应付利息；应计未付利息
/k O
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0n-S%e5 accrued right 累算权益
> ,}SP; accruing profit 应累算的利润
& \>. j| accumulated fiscal reserve 累积财政储备
RoYwZX~ accumulated profit 累积利润；滚存溢利
DICS6VG} accumulated reserve 累积储备
5|_El/G accumulation of surplus income 累积收益盈余
6h9Hf$' acquired assets 既得资产
3EO:Uk5< acquisition 收购；购置；取得
"p\5:< acquisition cost 购置成本
'S#D+oF(1~ acquisition expenses 购置费用
w6&p4Jw/H? acquisition of 100% interest 收购全部股权
C=,O'U(ep acquisition of control 取得控制权
Or<OmxJg acquisition of fixed assets 购置固定资产
oj%(@6L acquisition of shell “买壳”
(F=q/lK$ acquisition price 收购价
K$kI%eGZA act of God 天灾
:xy4J Rc F acting partner 执事合伙人
i!u:]14> active market 买卖活跃的市场；交投畅旺的市场；旺市
mGP&NOR0^y active partner 积极参与的合伙人
>\4"k4d} active trading 交投活跃
Bh
,GQHJ actual circulation 实际流通
X-k$6}D actual cost 实际成本
Mp,aQ0bNS actual expenditure 实际开支；实际支出
|kK_B
:K actual income 实际入息；实际收入；实际收益
nv'YtmR actual market 现货市场
U#>K ( actual price 现货价；实际价格
'Hv=\p4$1 actual profit 实际利润
C2(VYw actual quotation 实盘；实际价位；实际报价
wzf%~ ats actual year basis 按实际年度计算
L <W2a( actuals 实货
w
tSX(LN Y actuarial investigation 精算调查
n =qu?xu actuarial principle 精算原则
|!hN !j*) actuarial report 精算师报告
hZwJ@ Vm# Actuarial Society of Hong Kong 香港精算学会
%R m`+ actuarial valuation 精算师估值
>e M> Y@8= actuary 精算师
N.F //n ad referendum agreement 暂定协议；有待覆核的协定
]o2 jS D ad valorem duty 从价税；按值征税
RcpKv;= iB ad valorem duty system 从价税制
,,+iPGa< ad valorem fee 从价费
9:JQ*O$ ad valorem tariff 从价关税
CKy/gTN additional allowance 额外免税额
%Fp 1c K additional amount for unexpired risk 未过期风险的额外款额
, .]1N :
additional assessable profit 补加应评税利润
JDP /vNq additional assessment 补加评税
T0v{qQ additional commitment 额外承担
\$W\[s4I additional commitment vote 额外承担拨款
qW
2'?B3< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e]zd6{g[m additional dependent parent allowance 供养父母额外免税额
~ya@ YP]'; additional provision 额外拨款
B2T= O % additional stamp duty 附加印花税
[DD#YL\P additional tax 补加税罚款；补加税款
lcfX(~/m^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#,CK;h9jy! adjudged bankrupt 被裁定破产
"|nh=!L adjudicated bankrupt 裁定破产人
( 8Q*NZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Zonr/sA ~ adjudication of bankruptcy 裁定破产；宣告破产
IutU ~%wv adjudication of insolvency 裁定无力偿还债务
@ XQItc< adjusted actual 经调整的实数；调整后的实数
8>AST, adjusted current assets 经调整的流动资产；调整后的流动资产
V(wANvH adjusted figure 经调整的数字；调整后的数额
0x,NMS adjusted liabilities 经调整的负债；调整后的负债
hQ\W~3S55 adjusted loss 经调整的亏损；调整后的亏损
1w} D fI 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
5ggsOqH adjusted profit 经调整的利润；调整后的利润
LOi/+;> adjusted surplus 经调整的盈余额；调整后的盈余额
,t@B ] ll adjusted value 经调整的价值；调整后的价值
D* QZR;D#. adjustment 调整；修订；理算〔保险〕
p5`={' >- adjustment centre 调剂中心
AQjf\i adjustment lag 调整过程的时间差距；调整时差
TxP8 &!d adjustment mechanism 调整机制
_"h1#E adjustment of loss 亏损调整
|m F=X* adjustment process 调整过程；调整程序
$SfYO!n7Q adjustment range 调整幅度
/pQUu(~h_ administered exchange rate 受管制汇率
uWjEyxPv{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XOT|: administration expenses 行政费用
H> Q
X?>j administration fee 手续费；行政费
)NmYgd~ % administration in bankruptcy 破产管理
`h='FJ/! administration order 遗产管理令
f ^|r*@o administrator 管理人；遗产管理人
j]' ybpMT" administrator of the estate 遗产管理人
l ]~mB~ admission of debt 债项承认书
H: ]'r5sw admission of proof 接纳债权证明
fb? YDM advance 放贷款项；垫付款项；预支款项；预付款项
>)6k)$x%% advance account 暂支帐目；预付款帐户
!EOYqD advance compensation 预付补偿金
JmF:8Q3H advance from shareholder 股东垫款
]/[$3rPwZ advance pending reimbursement 预支以待日后付还
IN?6~ O
p advanced economy 先进经济体系
~nR bb ;M advancement 预付；预付财产
i;fU],aK! advances warrant 垫款令
E~
+g6YlT advancing 贷出
ub9,Wd"^ adverse balance 逆差
T;sF @? adverse exchange 逆汇
:=?od
0]W advertisement addressed to shareholders 在报章刊登的致股东通告
9s&d N advice for collection 托收通知书
j^m x , advice of drawing 提款通知书；汇票通知书
N?v}\ P U advice of payment 付款通知
Mn TqWC90 Advisory Committee [Securities and Futures Commission]
tQ,3nI!|xF 谘询委员会〔证券及期货事务监察委员会〕
gt\*9P
Advisory Committee on Diversification 经济多元化谘询委员会
a[ yyEgm2 affidavit 誓章；遗产申报誓章
y`a]##1j$M affidavit of no receipt 述明无收款的誓章
mGh8/X t affiliate 联号；联营公司；附属公司
/3j3'~0 affiliated company 附属公司；联号；联营公司
s[W hg!2~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j2s{rQQ affordability 负担能力
eOZ"kw"uHu African Development Bank [AfDB] 非洲开发银行
_j2q after-acquired property 事后取得的财产
#'8'5b after-hours dealing 市后交易
K;*B$2Z#k after-tax profit 税后盈利；税后利润；税后溢利
[7Liken agency agreement 代理协议
go?}M]c%7 agency expenses 代理机构的开支
\[L| agency fee 代理费
"L+NN| Agency Law 《代理法》
qnJs,"sn agent 代理人；承销人
,qwVDYJ agent of company 公司代理人
kE854Ej agent's fee 代理人费；经纪费
[sZ ,nB/ aggregate 总计；总数；总体数字
1s-=zs aggregate amount 总款额；总额
"Bl6 ) qw aggregate assets and liabilities 总体资产与负债
]ASTw(4 aggregate at constant price 按固定价格计算的总体数字
.TO#\!KBv aggregate demand 总需求
-cgMf\YF aggregate gross position 总持仓量
< Y)A ez aggregate limit 总限额
n K6(0?/ aggregate of salaries tax 合计薪俸税
KZ 4G" aggregate performance 总体表现；总体业绩
g3TqTs aggregate supply 总体供应
K>_~|ZN1C8 aggregate surplus 总盈余
TJU Yd9O4[ aggregate total 整体总额
PQXCT|iJ aggregate value 总值；合计价值
U*\ 1d aggregated basis 合计基准
Zp+orc7 aggregated net chargeable income 合计应课税入息实额
n!h952" aggregation 合并计算；合计；总和
d,E2l ~s aggregation of incomes of husband and wife 夫妇入息合并计算
`<(o;*&Gd aggregation of property 财产的总和
~\u~>mtchu agio 差价；贴水
9#1Jie$ 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》
G8lTIs4u; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:'Tq5kE 《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》
Dop,_94G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5`)[FCQ 《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》
<q:2' 4o Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8TCbEPS@Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ws:+P~8 agreement for a settlement 授产协议
7 T?T0x3> agreement for assignment 转让协议
'5\?l:z agreement for sale 售卖协议；买卖协议
7ZFd;- agreement for sale and purchase 买卖协议
o,!W,sx_ agreement for the payment of interest 支付利息协议
En ]"^* agreement for the repayment of money 还款协议
Q|7;Zsd: agreement of reinsurance 再保险协议
mV.26D<c Agricultural Bank of China 中国农业银行
\RmU6(;IQ air passenger departure tax 飞机乘客离境税
%<\t N^rP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Id{Ix(O airport tax 机场税
] uXmug alcohol duty 酒精税
@5{h+ ^ alienation 让与；让渡；转让
D
4<,YBvV alimony 生活费；赡养费
>S@><[C All Ordinaries Index [AOI] 所有普通股指数
Q&v U|y all risks 全险；综合险
6\RZ[gA? All Sales Record for Stock Market 《股票市场成交报告》
o $Z]qhq Allied Capital Resources Limited 新联财务有限公司
O
+Xu ?W] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|`O2 10B@ allocation letter 拨款信件
B3Ws)nF" allocation of fund 分配款项；预留款项
6 - I ThC allocation of profit 利润分配；溢利分配
H={5>;8G allocation warrant 拨款令
v*^'|QyM7 allotment 分配；配股
qv8B$}F U allotment notice 股份配售通知；配股通知
L RPdA "Z allotment of shares 股份分配
__i))2 allowable 可获宽免；免税的
o T - Y allowable business loss 可扣除的营业亏损
@Uq cym. allowable expenses 可扣税的支出
7W=s.Gy7G\ allowance 免税额；津贴；备抵；准备金
.e|\Bf0P allowance for debts 债项的免税额
UQq Qim allowance for depreciation by wear and tear 耗损折旧免税额
6OZ n7:)Y allowance for funeral expenses 殡殓费的免税额
R]NCD*~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KP CZiu7 allowance for repairs and outgoings 修葺及支出方面的免税额
%Vhj< gN allowance to debtor 给债务人的津贴
M<b a+Qn$ alteration of capital 资本更改
?GGBDql alternate trustee 候补受托人
.=@CF8ArG amalgamation 合并
A>rN.XW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3-_`x9u* ambit of charges 征税范围；收费范围
,@aF# amended valuation 经修订的估值
h%] D[g American Commodities Exchange 美国商品交易所
L DdgI American Express Bank Limited 美国运通银行
?zK\!r{ American Stock Exchange 美国证券交易所
}VqC yJu&{ amortization 摊销
+GT"n$ )+ amount due from banks 存放银行同业的款项
wj\kx\+ amount due from banks abroad 存放海外银行同业的款项
\;0UP+ amount due from holding companies 控股公司欠款
}T"&4Rvs2R amount due from local banks 存放本港银行同业的款项
2[ 1lwV amount due to banks 银行同业的存款
35Fs/Gf-n amount due to banks abroad 海外银行同业的存款
89ab?H}/ amount due to holding companies 控股公司存款
m">2XGCn amount due to local banks 本港银行同业的存款
i)@H amount due to outport banks 外埠银行同业的存款
`Gh #2 U amount for note issue 发行纸币的款额
]QKKt vN amount of bond 担保契据的款额
^`f qK4< amount of consideration 代价款额
~\u?Nf~L amount of contribution 供款数额
s$xm amount of indebtedness 负债款额
Ex5 LhRe>= amount of principal of the loan 贷款本金额
CzI/Z+\ amount of rates chargeable 应征差饷数额
1(qL),F; amount of share capital 股本额
ap [Q'=A` amount of sums assured 承保款额
> Dq&[9,8 amount of variation 变动幅度
~X,ZZ 9H amount of vote 拨款数额
Ki\J)l amount payable 应付款额
)b-KF}]d amount receivable 应收款额
:</KgR0I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y~< _ux, analysis 分析
oEsqLh9a| ancillary risk 附属风险
M8|kmF\B annual account 周年帐目；周年帐目报表；年度决算；年结
6o ~C X annual accounting date 年结日期
a[RqK# annual allowance 每年免税额；年积金；年度津贴；年津
j UB`=d| annual balance 年度余额
QVe<Z A8N; annual disposable income 每年可动用收入
d>Ky(wS annual estimates 周年预算
B+[L/C}=; annual fee 年费
+,J!xy+~, annual general meeting 周年大会
vO8CT-) annual growth rate 年增率；每年增长率
YT<(2u#Ng annual long-term supplement 长期个案每年补助金
#./8i nbG annual pensionable emolument 可供计算退休金的年薪
h/7_I uD annual report 年报
z*`nfTw l Annual Report on the Consumer Price Index 《消费物价指数年报》
J+YoAf`hi annual return 周年报表；周年申报表；每年报税表格
D3x
W?$Z Annual Return Rules 《周年报表规则》
rXVR X#Lh annual review of consumer prices 每年消费物价回顾
-!X\xA/KN annual roll-forward basis 逐年延展方式
G,XUMZ annual salary 年薪
%[fZ@!B annual statement 年度报表；年度决算表
?A~a}bFZ 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
v+
"9& annuitant 年金受益人
+u MK_ds~ annuity 年金
Q`BB@E annuity contract 年金合约
cL: hjr" annuity on human life 人寿年金
3j w4# GW antecedent debt 先前的债项
yi,Xs|%. ante-dated cheque 倒填日期支票
(ljoD[kZ anticipated expenditure 预期开支
/\5u-o) anticipated net profit 预期纯利
92Rm{n anticipated revenue 预期收入
[[KIuW~ot anti-inflation measure 反通货膨胀措施
teJY*)d anti-inflationary stance 反通货膨胀立场
PB!*&T'! apparent deficit 表面赤字
.gA4gI1kH apparent financial solvency 表面偿债能力
zJG=9C ? apparent partner 表面合伙人
5>&C.+A 9 application for personal assessment 个人入息课税申请书
^']* UD; application of fund 资金应用
zX&wfE8T application to release as liquidator and to destruct the books of accounts and documents
yVH>Q-{ 申请免除清盘人职务及毁灭帐簿与文件
Zmy:Etqi appointed actuary 委任精算师
L!^^3v n appointed auditor 委任核数师；委任审计师
YH{FTVOt{C appointed trustee 委任的受托人
3'[
g2JR appointer 委任人
e# KP3Lp apportioned pro rata 按比例分摊
:jGgX>G G apportionment 分配；分摊
TTz_w-68 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>{=~''d,w apportionment formula 分摊方程式
P;ovPyoO apportionment of estate duty 遗产税的分摊
ykNPKzW: appraisal 估价；评估
@vvGhJ1m` appreciable growth 可观增长
8C<%Y7) / appreciable impact 显着影响
<Y ^)/ s appreciable increase 可观增长
o<7'(Pz appreciation 增值；升值
d? 4-"9Y appreciation against other currencies 相对其他货币升值
A'T: \Wl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
en29<#8TO appreciation tax 增值税
{r1}ACw{ appropriation 拨款；拨用；拨付
|. LE` appropriation account 拨款帐目
?xtP\~ Appropriation Bill 拨款法案
.<.# g + appropriation-in-aid system 补助拨款办法
"K#zY~>L approved assets 核准资产
!p(N
DQm approved basket stock 认可一篮子证券
Ky)*6QOw approved budget 核准预算
^zR*s |1Q approved charitable donation 认可慈善捐款
vS G vv43G approved charitable institution 认可慈善机构
S0tPnwco[~ approved currency 核准货币；认可货币
`D0H u!; approved estimates 核准预算
*w6(nG'M{ approved estimates of expenditure 核准开支预算
}RZN3U= approved overseas insurer 核准海外保险人
;% PI approved overseas trust company 核准海外信托公司
Kl w9 approved pooled investment fund 核准汇集投资基金
-Ps kUl' approved provident fund scheme 认可公积金计划
</|m^$v approved provision 核准拨款
1I W P~G approved redeemable share 核准可赎回股份
>e QFY^d5 approved regional stock 认可地区性证券
Y$ '6p."= approved retirement scheme 认可退休金计划
X!f` !tZ:{ approved subordinated loan 核准附属贷款
9oxn-) 6JC arbitrage 套戥；套汇；套利
$'Qv
{ arbitrageur 套戥者；套汇者
&#<>fT_ arbitrary amount 临时款项
i>z {QE arrangement 措施；安排；协定
3Hkb )Wu arrears 欠款
_r vO#h arrears of pay 欠付薪酬
9v(k<('_ arrears of revenue 逾期未收税款；逾期未收的帐项
01vKx)f articles of association 组织章程；组织细则；组织章程细则
<6!/B[!O= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6_O3/ ascertainment of profit 确定利润
yn.f?[G 2 "Asia Clear" “亚洲结算系统”
fi';Mb3B3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
48n 7<M;I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N6%M+R/Q Asian Development Fund [ADF] 亚洲发展基金
l&uBEYx Asian dollar bond 亚洲美元债券
N_f>5uv Asian dollar market 亚洲美元市场
9NausE40 Asian dollar rate 亚洲美元利率
=J^FV_1rJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v42Z&PO
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
CG[04 y asked price 沽盘；喊价；索价；卖方报价
nBGcf(BE.$ assessable income 应评税入息
`*-- vSi assessable loss 应评税亏损
Q ;$NDYV1 assessable profit 应评税利润
obSLy
Ed assessable value 应评税值
& v<Am%!N assessed profit 估定利润
8U7 X/L
assessed value 经评估价值
qBqh>Wo assessment 评税；评定；估价；评税单
gR@," 6b3 assessment number 评税编号；估价编号
yPVK>em5 assessment of additional tax 补加税评税
#]lK! : assessment of performance 业绩评估；实绩评价
]% I|C++0 Assessor 评税主任
t(=Z@9)]4F asset price bubbles 资产价格泡沫
lIgAc!q( asset-backed securities 具资产保证的证券
eX <@qa4 < assets accretion 资产增值
lH%-#2] assets and liabilities 资产与负债
OjfumZL# assets betterment statement 资产递增表；资产改进表
`6 ?.ihV assets lending 实物放款；有抵押贷款
"i~~Q'=7 assets of the company passing on the death 死者去世时转移的公司资产
KN"<f :u assets pledged as security for liabilities 用作负债抵押的资产
) (l=_[1Z5 assets portfolio 资产投资组合
6G]hs gro assets price 资产价格
c^`(5}39v assets quality 资产质素
w4j,t assets realization 资产变现
NLF6O9 assets refinancing arrangement 资产再集资安排
g\=e86 assets securitization 资产证券化
PR~9*#"v.. assets situated outside Hong Kong 在香港以外地方的资产
{}N=pL8MS assets stripping 削减资产；拆卖资产
n_@cjO assets value 资产值
pEX|zee assignee 承让人
><"0GPxrx assignment 转让；转让书；转让契
J|:Zs1.<d assignment of interest 权益转让
{Q
AV assignment of letters patent and trade mark 专利证书及商标转让
^6FU] assignment of property 物业转让；物业转让书
wUcp_)aE| assignment right 转让权
F]6$4o[ assignor 转让人
_q3|Ddm2LN associate 有联系的人；有关连人士；相联者；合伙人；联系人
SB =%(]S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*#Hw6N0# associate member 附属会员
zoHFTD4 g associated body corporate 相联法人团体
Pm!/#PtX associated company 相联公司；联属公司
%)!b254 associated corporation 相联法团
1eMz"@ Q9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>PoVK{&y 公认会计师公会〔英国〕
qfsu# R Association of Futures Exchange Brokers 香港期货经纪协会
R zN9pAe Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uZ8^" W association of underwriters 承保人组织
f/{ *v4! assumption of control 接管
A,]%*kg2 assurance 担保；保险；转易；转易书
6tv-PgZ assurance of interest 权益的转易
io Jr2wq6 at 19XX price 按一九ＸＸ年价格计算
Z^r?
MX/ at a discount 按赔价计算；按贴水价格计算；打折扣
rxQ&N[r2 at a premium 按溢价计算；按升水价格计算
<}bF49 z at call 通知付款；按通知
##|]el%Y at constant market price 按固定市价计算
&~#y-o" at constant price 按固定价格计算
o 6A1;e at cost 按成本计算
-9~WtTaV.H at current market price 按当时市价计算；按现时市价计算
EN{o3@ O' at current price 按当时价格计算；按现时价格计算
l q }g*ih at factor cost 按要素成本计算；按生产要素成本计算
M*7:-Tb]C at money-of-the-day price 按付款当日价格计算
HAc1w]{( at or better 按指定或较佳价位〔买卖指令〕
Bd>a"3fA at par 按面值计算；平价
p5 JRG2zt at sight 见票即付
od RtJ[
at the close 按收市盘
=Bw2{]w at the opening 按开市盘
zt/N)5\V attestation 见证；见证条款
8N9X1Mb | at-the-money option 平价期权
<U~at+M attorney 受权人；受托代表人
?"L ^ 0% attornment 新拥有人承认书
NH0uK attributable profit 可归属利润
~(K{D
D7[N attributable share value 可归属股份价值
9jW"83*5 Auckland Stock Exchange 奥克兰证券交易所
#0'%51Jcl auction 拍卖
#7|73&u( auctioneer 拍卖商
k07pI<a? audit 审计；核数
<_~e/+_. Audit Commission 审计署
F7 IZ;4cp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q+a "Z ^Z| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[ %6(1$Ih audit review 帐目审查
D2MWrX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nV3I6 audited account 审计帐目；经审计的帐目
a+P Vi audited annual account 经审计的周年帐目
K | '`w. audited balance sheet 经审计的资产负债表
XWv; l) auditor 核数师；核数主任；审计师
#MAXH7[ auditor's certificate 核数师证明书；审计师证明书
5Sz}gP(' auditor's report 核数师报告；审计师报告
Qkb=KS%z Aussie bond 澳元债券
sglH =0MP austerity budget 紧缩预算
aKC,{}f$m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}B@44HdY Australia All Ordinaries Index 澳洲所有普通股票指数
2i)vT)~ Australian Dollar [AUD] 澳元
h@%a+ 6b? Australian Options Market 澳大利亚期权市场
I@q(P>]X9 Australian Securities Commission 澳洲证券事务监察委员会
LGT ?/ gup Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'ocPG.PaU Australian Stock Exchange 澳大利亚证券交易所
= ow=3Ku Austrian Schilling [ATS] 奥地利先令
vXT>Dc2\! authentication 认证；鉴证
3V%ts7: a authority to purchase 委托购买证；委购书
12HE = authorization 认可；核准；授权；授权书
<P.'r,"[ authorization by direction 指示授权
U *:E|'> authorization by instruction 指令授权
]'5 G/H5?; authorization by warrant 令状授权
'ZAl7k . authorization of unit trust 单位信托的认可
Js /QL=, authorized agent 指定代理人
-T{G8@V0 I authorized capital 法定资本
'T(@5%Db authorized clerk 出市员
!Z<=PdI1Ys authorized dealer 认可交易商
i6 ) HC authorized financial institution 认可财务机构
{B[ }}wX$ authorized fund 认可基金
Nx=rw h authorized fund house 获授权的基金公司；认可基金公司
x4-_K% authorized institution 认可机构
=Hx]K8N ) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f[wxt n'r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6os{q`/Q]) authorized insurer 获授权保险人；获认可承保人
( $'5xPb authorized investment 特准投资项目
RZ P7h>y6@ authorized person 获授权人
Kjt\A]R% authorized representative 获授权代表
+0g L!r authorized share capital 法定股本
tR(nD UHV5 automated quotation system 自动报价系统
-mw`f)?Ev Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p((a( Q/ 自动交易系统〔香港期货交易所有限公司〕
-_ <z_IL\% automatic adjustment mechanism 自动调整机制
qylI/,y{ automatic adjustment system 自动调整系统
OxqkpK& Automatic Clearing House 自动票据交换所
SVBo0wvz- automatic exchange rates accumulation system 自动化汇率累集系统
U X%J?;g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
45;e y }8 automatic teller machine [ATM] 自动柜员机
_B Z6Ws$C2 autopay 自动转帐
xQkvK=~$ available assets 可用资产
a!B"WNb+ available fiscal reserve 现存财政储备
CN:z
*g available profit 可用利润
Dvm[W),(k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n50W HlMtt average 平均；平均数；海损
:B:6ezDF6 average basic salary 平均基本薪金
SM\qd4 average consumer expenditure 平均消费开支；一般消费开支
i>e?$H,/ average cost 平均成本
Vh N 6
oI average cost of land production 增辟土地平均成本
EO %"[k average daily turnover 平均每日成交额
'9!J' [W average daily wage rate 平均每日工资率
J?C :@Q average expenditure pattern 平均开支模式
u=t.1eS5 average growth rate 平均增长率
qyP={E9A average net fixed assets 固定资产平均净值
Z lP+t> average of relatives 相对价格平均数
MI)v@_1d average price 平均价格
LB`{35b-
average propensity to consume 平均消费倾向；一般消费倾向
^@^K
<SVc average propensity to save 平均储蓄倾向；一般储蓄倾向
`T{'ufI4B average rate 平均率
@MO/LvD average revenue 平均收入；平均收益
bE?X?[K average stock 平均库存；平均存货
=Y Y 7V! average yearly rent 平均年租
-\ n%K avoidance of double taxation 避免双重课税
.F G%QF F~ avoidance of tax 避税
