A:
yi8vD~aA[ A share Ａ股；甲类股份
b!H1 |7> abatement of tax 减税；减扣免税额
SQ) BS/8A ABN AMRO Bank N.V. 荷兰银行
p[4 +`8 above-the-line expenditure 线上项目支出；经常预算支出
rmg\Pa8W> above-the-line receipt 线上项目收入；经常预算收入
,i_+Z
|Ls ABSA Asia Limited 南非联合亚洲有限公司
;f%@s1u absolute change 绝对数值变更
X;LYGJ {Xk absolute expenditure 实际开支
=z}PR1X! absolute guideline figure 绝对准则数字
S257+ K9 absolute interest 绝对权益
O>)eir 7
absolute order of discharge 绝对破产解除令
5AT^puL]] absolute profit margin 绝对利润幅度
s9C^Cy^su absolute value 实值；绝对值
0H_Ai=G absolutely vested interest 绝对既得权益
qT?{ }I absorbed cost 已吸收成本；已分摊成本
6 lz jaW5h absorption 吸收；分摊；合并
JE O$v|X absorption rate 吸收率；摊配率；分摊率
(aYu[ML ACB Finance Limited 亚洲商业财务有限公司
?e9tnk3 acceptable form of reciprocity 合理的互惠条件
21!X[) r acceptable rate 适当利率；适当汇率
..yV=idI acceptance agreement 承兑协议
f`4=Bl&"{ acceptance for honour 参加承兑
jI,[( Z> acceptor 承兑人；接受人；受票人
%; &lVIU0 acceptor for honour 参加承兑人
&S="]*Z accident insurance 意外保险
HQ+{9Z8
?5 Accident Insurance Association of Hong Kong 香港意外保险公会
L ;:|bV H accident insurance scheme 意外保险计划
her>L3G-E accident year basis 意外年度基准
3nA^s"#p accommodation 通融；贷款
#ed|0 accommodation bill 通融票据；空头票据
bg~CV&]M accommodation party 汇票代发人
hP:>!KJ account balance 帐户余额；帐户结余
u-~ec{oBu account book 帐簿
DVd8Ix <
account collected in advance 预收款项
K qJE?caw account current book 往来帐簿
,X/j6\VBO account of after-acquired property 事后取得的财产报告
|-JG _i account of defaulter 拖欠帐目
:uYZ1O account payable 应付帐款
gb,ZN^3<- account payee only [A/C payee only] 只可转帐；存入收款人帐户
bB4FjC': account receivable 应收帐款
M2%@bETJ account receivable report 应收帐款报表
+kWWx #L# account statement 结单；帐单；会计财务报表
EUSM4djL account title 帐户名称；会计科目
"nr?WcA accountant's report 会计师报告
`:'ciY|%b Accountant's Report Rules 会计师报告规则
}wo:1v8J accounting and auditing procedure 会计与审计程序；会计与核数程序
,? LE5] Accounting Arrangements 《会计安排》
+~=a$xA[C accounting basis 会计基础
jA "}\^%3 accounting by Official Receiver 破产管理署署长呈交的帐目
qz-
tXc , Accounting Circular 《会计通告》
M XW1 : accounting class 会计类别
j~_iv~[ accounting date 记帐日期；会计结算日期
+aOevkY] accounting for money 款项核算
9o,Eq x4J Accounting Officer 会计主任
2 :Y vr_L accounting period 会计报告期；会计期
Zwq\m.h accounting policy 会计政策；会计方针
emQc %wd{ accounting practice 会计惯例
D WtITO> accounting principle 会计准则
RV]#Bg*[# accounting record 会计记录
>-c?+oy accounting report 会计报告
&Sb)a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zgFL/a < Accounting Society of China 中国会计学会
oY ~q^Y accounting statement 会计报表
] 6(%tU accounting system 会计制度；会计系统
yoGG[l2k>s accounting transaction 会计事项；帐务交易
& *tL)qKDc accounting treatment 会计处理
=9TwBr.CJ accounting year 会计年度
DD/ B\ accretion 增值；添加
`Fcr `[ accrual 应计项目；应累算数目
"(jD*\8x accrual basis 应计制；权责发生制
T=/c0#Q|q accrual basis accounting 应计制会计；权责发生制会计
0;x&\x7K accrue 应累算；应计
W7C1\'T accrued benefit 应累算利益
N!.o`4 "z accrued charges 应计费用
BqJ|l7+ accrued cumulative preference share dividend 应累算的累积优先股股息
7& ,$ accrued expenses 应累算费用
ZeG4z({af accrued interest payable 应付利息；应计未付利息
UD14q~ (1Z accrued interest receivable 应收利息；应计未收利息
pcv\|) &} accrued right 累算权益
b7 hICO-w accruing profit 应累算的利润
pIR_2Eq accumulated fiscal reserve 累积财政储备
2 r2: accumulated profit 累积利润；滚存溢利
%V;* E] accumulated reserve 累积储备
'WHI.*= accumulation of surplus income 累积收益盈余
p+Q 9 ?9 acquired assets 既得资产
nt"\FZ*;3 acquisition 收购；购置；取得
Fr50hrtkU acquisition cost 购置成本
mfj%-)l9 acquisition expenses 购置费用
`i|!wD,=\ acquisition of 100% interest 收购全部股权
")9 ^ acquisition of control 取得控制权
<:AA R2= acquisition of fixed assets 购置固定资产
Y*b$^C%2 acquisition of shell “买壳”
X\BFvSv8C acquisition price 收购价
N5W!(h) act of God 天灾
gb!0%* acting partner 执事合伙人
2v (Y'f. active market 买卖活跃的市场；交投畅旺的市场；旺市
l`#rhuy` active partner 积极参与的合伙人
5222"yn"c active trading 交投活跃
7
2i&-`&4 actual circulation 实际流通
1
jLQij actual cost 实际成本
L_ T+KaQCH actual expenditure 实际开支；实际支出
|;:Kn*0/] actual income 实际入息；实际收入；实际收益
: CqR1_n% actual market 现货市场
E<D^j^T actual price 现货价；实际价格
N[-$*F,:_ actual profit 实际利润
uo?R;fX26 actual quotation 实盘；实际价位；实际报价
KCpq<A% actual year basis 按实际年度计算
A;X3z-[[ actuals 实货
e{5O>R O actuarial investigation 精算调查
% dtn*NU actuarial principle 精算原则
8 # BR\ actuarial report 精算师报告
g? iZ RM Actuarial Society of Hong Kong 香港精算学会
<iH actuarial valuation 精算师估值
vH}VieU actuary 精算师
5 GPrZY" ad referendum agreement 暂定协议；有待覆核的协定
6Ik
v} q_j ad valorem duty 从价税；按值征税
hVyeHbx ad valorem duty system 从价税制
H/*slqL ad valorem fee 从价费
Hi2JG{i ad valorem tariff 从价关税
@/N]_2@8; additional allowance 额外免税额
14l6|a additional amount for unexpired risk 未过期风险的额外款额
n gJ{az additional assessable profit 补加应评税利润
]):>9 q$C additional assessment 补加评税
' Hj([N additional commitment 额外承担
fg , vTpBk additional commitment vote 额外承担拨款
< }.!G>X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
45BpZ~- additional dependent parent allowance 供养父母额外免税额
+_ 8BJ additional provision 额外拨款
3xRn additional stamp duty 附加印花税
a; a1>1 additional tax 补加税罚款；补加税款
}s"] .Xm^2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C \ 5yo adjudged bankrupt 被裁定破产
nxEC6Vh' adjudicated bankrupt 裁定破产人
b%x=7SM XO adjudication fee 裁定费；评定印花税额手续费；评估契据费
XL44pE
m adjudication of bankruptcy 裁定破产；宣告破产
`c ^ ">L adjudication of insolvency 裁定无力偿还债务
[uJS. `b adjusted actual 经调整的实数；调整后的实数
)x?)v#k adjusted current assets 经调整的流动资产；调整后的流动资产
W@z xGH$z> adjusted figure 经调整的数字；调整后的数额
2^=.f? _YR adjusted liabilities 经调整的负债；调整后的负债
Ll%}nti adjusted loss 经调整的亏损；调整后的亏损
6uUz ky 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
} gwfe
H adjusted profit 经调整的利润；调整后的利润
JoG(N k] adjusted surplus 经调整的盈余额；调整后的盈余额
E:B< _ adjusted value 经调整的价值；调整后的价值
!]fSS)\H adjustment 调整；修订；理算〔保险〕
XR<g~&h adjustment centre 调剂中心
jrS$!cEo adjustment lag 调整过程的时间差距；调整时差
sUQ
Q/F6 adjustment mechanism 调整机制
,* \s adjustment of loss 亏损调整
T t Wzjt adjustment process 调整过程；调整程序
o:*$G~. k adjustment range 调整幅度
V@y&n1?6 administered exchange rate 受管制汇率
(+xT5 2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mBB"e"o administration expenses 行政费用
;*+H& administration fee 手续费；行政费
!M)] 1Y administration in bankruptcy 破产管理
uT=5zu administration order 遗产管理令
*aFh*-Sj2I administrator 管理人；遗产管理人
(["V( $ administrator of the estate 遗产管理人
oO7)7$|1 admission of debt 债项承认书
ang~_Ec. admission of proof 接纳债权证明
NYKYj`K advance 放贷款项；垫付款项；预支款项；预付款项
;gAL_/ _ advance account 暂支帐目；预付款帐户
B7Zi|-F advance compensation 预付补偿金
+~:OUR*> advance from shareholder 股东垫款
CRiqY_gBf advance pending reimbursement 预支以待日后付还
e\-, e+ advanced economy 先进经济体系
AuM}L&`i^ advancement 预付；预付财产
C%ZPWOc_8 advances warrant 垫款令
<Voc t advancing 贷出
WuI$ adverse balance 逆差
G pO*As_2 adverse exchange 逆汇
FI$
-."F advertisement addressed to shareholders 在报章刊登的致股东通告
B\aVE|~PB advice for collection 托收通知书
P;K3T![ advice of drawing 提款通知书；汇票通知书
={]POL\ A advice of payment 付款通知
~e) "!r Advisory Committee [Securities and Futures Commission]
Y]`o- dV 谘询委员会〔证券及期货事务监察委员会〕
tnBCO%uG Advisory Committee on Diversification 经济多元化谘询委员会
Lr
d- affidavit 誓章；遗产申报誓章
II=!E affidavit of no receipt 述明无收款的誓章
dK8dC1@,X; affiliate 联号；联营公司；附属公司
iv],:|Mbd affiliated company 附属公司；联号；联营公司
^ rUq{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d.Ccc/1- affordability 负担能力
mfffO G African Development Bank [AfDB] 非洲开发银行
YdIZikF# after-acquired property 事后取得的财产
}J-e:FUF# after-hours dealing 市后交易
'qG-)2
t after-tax profit 税后盈利；税后利润；税后溢利
VfDa>zV3 agency agreement 代理协议
@SaxM4 agency expenses 代理机构的开支
0ZLLbEfnPB agency fee 代理费
QoxQ"r9Wh Agency Law 《代理法》
MR5[|kHJT agent 代理人；承销人
'{.8tT ?tJ agent of company 公司代理人
M^hz<<:$ agent's fee 代理人费；经纪费
^^n (s_g aggregate 总计；总数；总体数字
=1VZcLNt aggregate amount 总款额；总额
{.;qz4d` aggregate assets and liabilities 总体资产与负债
hM>.xr aggregate at constant price 按固定价格计算的总体数字
8TU(5:xJo aggregate demand 总需求
K:Z(jF !j aggregate gross position 总持仓量
=FiO{Aw `N aggregate limit 总限额
^j10
f$B aggregate of salaries tax 合计薪俸税
PY3bn).uR aggregate performance 总体表现；总体业绩
jffNA^e aggregate supply 总体供应
BnDCK@+|Q aggregate surplus 总盈余
l]Ym)QP aggregate total 整体总额
rce._w } aggregate value 总值；合计价值
} * C aggregated basis 合计基准
Zw'050~- aggregated net chargeable income 合计应课税入息实额
agkKm?xIL aggregation 合并计算；合计；总和
;KEie@Ry aggregation of incomes of husband and wife 夫妇入息合并计算
28c6~*Te # aggregation of property 财产的总和
e{XzUY6 agio 差价；贴水
R h$+9w 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》
y7r T[f/J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3u+i 《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》
.Y8P6_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cq3Z}Cp 《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》
lk R^2P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Of$R+n. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ab.B?bx agreement for a settlement 授产协议
Xh3b=i|K agreement for assignment 转让协议
dV}]\ 8N agreement for sale 售卖协议；买卖协议
B%k C> J agreement for sale and purchase 买卖协议
H5
:,hrZY agreement for the payment of interest 支付利息协议
p joyMHWK agreement for the repayment of money 还款协议
loE;q} ^ agreement of reinsurance 再保险协议
esQ`6i Agricultural Bank of China 中国农业银行
UWK|_RT6SA air passenger departure tax 飞机乘客离境税
kCoE;)y$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]%FP*YU4O airport tax 机场税
@,c` #,F/ alcohol duty 酒精税
KK6z3"tk5 alienation 让与；让渡；转让
>msQ@Ch alimony 生活费；赡养费
)54a' Hp All Ordinaries Index [AOI] 所有普通股指数
kUT^o all risks 全险；综合险
Hi/[ All Sales Record for Stock Market 《股票市场成交报告》
V\e1NS Allied Capital Resources Limited 新联财务有限公司
^,5%fl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#`K {vj allocation letter 拨款信件
ue @W@pj allocation of fund 分配款项；预留款项
jt9- v- allocation of profit 利润分配；溢利分配
U }k@%m , allocation warrant 拨款令
7sWe32 allotment 分配；配股
|-S+ x]9 allotment notice 股份配售通知；配股通知
'O.f}m SS allotment of shares 股份分配
&
BY\h: allowable 可获宽免；免税的
%4V$')rek allowable business loss 可扣除的营业亏损
"9" allowable expenses 可扣税的支出
%B1)m A; allowance 免税额；津贴；备抵；准备金
"M\rO!f: allowance for debts 债项的免税额
_O11SiP] allowance for depreciation by wear and tear 耗损折旧免税额
d<H O~+9 allowance for funeral expenses 殡殓费的免税额
V8&'dhuG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Qb55q`'z allowance for repairs and outgoings 修葺及支出方面的免税额
~{-Ka>A allowance to debtor 给债务人的津贴
]) %UZM6 alteration of capital 资本更改
h| `R[ alternate trustee 候补受托人
0E,QOF{o amalgamation 合并
fR+{gazk
n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Doq}UWp ambit of charges 征税范围；收费范围
KhX)maQ amended valuation 经修订的估值
f E&s 6w& American Commodities Exchange 美国商品交易所
nt-_)4Fm American Express Bank Limited 美国运通银行
r:E4Wi{\ American Stock Exchange 美国证券交易所
}[drR(]`dO amortization 摊销
_ 8F;-7Sz amount due from banks 存放银行同业的款项
C]l)Pz$ amount due from banks abroad 存放海外银行同业的款项
bmi",UZ:F amount due from holding companies 控股公司欠款
y HlQKI amount due from local banks 存放本港银行同业的款项
11 Qi
_T\ amount due to banks 银行同业的存款
pzU r9 amount due to banks abroad 海外银行同业的存款
.X"&k O>G amount due to holding companies 控股公司存款
I&gd"F _v} amount due to local banks 本港银行同业的存款
b!Nr amount due to outport banks 外埠银行同业的存款
a~LdcUYs amount for note issue 发行纸币的款额
ST~YO amount of bond 担保契据的款额
pFZ $z?lI amount of consideration 代价款额
TX@ed amount of contribution 供款数额
9^`cVjD5 amount of indebtedness 负债款额
& ,:!gYN amount of principal of the loan 贷款本金额
>&R@L KP amount of rates chargeable 应征差饷数额
[Ob'E!;< amount of share capital 股本额
L+T7Ge
q amount of sums assured 承保款额
"L1LL
iS amount of variation 变动幅度
? TIi0;h amount of vote 拨款数额
72J=_d>+ amount payable 应付款额
Qy}pn=#Q amount receivable 应收款额
i+< v7?:`# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T<b * =i analysis 分析
yJO Jw o^ ancillary risk 附属风险
$cwmfF2C annual account 周年帐目；周年帐目报表；年度决算；年结
!$ii*} annual accounting date 年结日期
)'e1@CR annual allowance 每年免税额；年积金；年度津贴；年津
O@W/s!&lFa annual balance 年度余额
ZWzr8oY) annual disposable income 每年可动用收入
yV(9@lj3; annual estimates 周年预算
-"a(<JC^NI annual fee 年费
+ ZiYl[_| annual general meeting 周年大会
m .(\u?J annual growth rate 年增率；每年增长率
1OMaY5F annual long-term supplement 长期个案每年补助金
N#)Klq87z annual pensionable emolument 可供计算退休金的年薪
3O1Lv2)_ annual report 年报
2EN}"Du]mj Annual Report on the Consumer Price Index 《消费物价指数年报》
Ui9;rh$1eU annual return 周年报表；周年申报表；每年报税表格
I.|b:c
xN Annual Return Rules 《周年报表规则》
,{msJyacmR annual review of consumer prices 每年消费物价回顾
d)D!np= annual roll-forward basis 逐年延展方式
&m[}%e%~0 annual salary 年薪
!g}@xwWax annual statement 年度报表；年度决算表
|O'*CCrCL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
M"{*))O\-c annuitant 年金受益人
tq@)J_7| annuity 年金
;mz#$"( annuity contract 年金合约
F2_'U' a annuity on human life 人寿年金
<exyd6iI antecedent debt 先前的债项
>SziRm>Y7 ante-dated cheque 倒填日期支票
9=/4}!. anticipated expenditure 预期开支
=OV5DmVmQ anticipated net profit 预期纯利
BhbfPQ anticipated revenue 预期收入
llh
+r? anti-inflation measure 反通货膨胀措施
V>Xg\9B_ anti-inflationary stance 反通货膨胀立场
k\*?<g apparent deficit 表面赤字
n5BD 0q apparent financial solvency 表面偿债能力
PNo:vRtsq apparent partner 表面合伙人
Y}s6__ application for personal assessment 个人入息课税申请书
qdKqc,R1{ application of fund 资金应用
< .e4 application to release as liquidator and to destruct the books of accounts and documents
f#!nj]}# 申请免除清盘人职务及毁灭帐簿与文件
1q5S"=+W[ appointed actuary 委任精算师
k q?:< ! z appointed auditor 委任核数师；委任审计师
I*(kv7(c0 appointed trustee 委任的受托人
n _ ?+QF appointer 委任人
_/cX!/" apportioned pro rata 按比例分摊
8\:>;XG6f apportionment 分配；分摊
q
_K@KB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QJiH^KY6 apportionment formula 分摊方程式
x5pu+-h apportionment of estate duty 遗产税的分摊
F$1{w"& appraisal 估价；评估
a_{'I6a*, appreciable growth 可观增长
C!+PBk [9 appreciable impact 显着影响
qp#Euq6 appreciable increase 可观增长
_dCDT$^&r appreciation 增值；升值
KSEKoHJo appreciation against other currencies 相对其他货币升值
}U5$~, *p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
QHUFS{G ] appreciation tax 增值税
'NfsAE appropriation 拨款；拨用；拨付
6- /W4L)?> appropriation account 拨款帐目
,3MHZPJ?k] Appropriation Bill 拨款法案
AW|SD appropriation-in-aid system 补助拨款办法
!Icznou\ approved assets 核准资产
r2i]9>w approved basket stock 认可一篮子证券
/YJBRU2 approved budget 核准预算
)^4Ljb1 approved charitable donation 认可慈善捐款
cq
gCcO , approved charitable institution 认可慈善机构
4oryTckS approved currency 核准货币；认可货币
BI*0JKQu approved estimates 核准预算
T \- x3i approved estimates of expenditure 核准开支预算
oTXIs4+G approved overseas insurer 核准海外保险人
yI07E "9 approved overseas trust company 核准海外信托公司
\pTC[Ry1 approved pooled investment fund 核准汇集投资基金
PU1YR;[Fe approved provident fund scheme 认可公积金计划
F6Q%<p a approved provision 核准拨款
8'TIDu approved redeemable share 核准可赎回股份
7P*\|Sxk% approved regional stock 认可地区性证券
t98S[Z(-%+ approved retirement scheme 认可退休金计划
+_S0 approved subordinated loan 核准附属贷款
c~OPH
0, arbitrage 套戥；套汇；套利
/k RCCs8t} arbitrageur 套戥者；套汇者
52 Dgul arbitrary amount 临时款项
5A|d hw arrangement 措施；安排；协定
#Hu# #x| arrears 欠款
0YfmAF$/ B arrears of pay 欠付薪酬
=ONM#DxH arrears of revenue 逾期未收税款；逾期未收的帐项
+\&6Zbn articles of association 组织章程；组织细则；组织章程细则
O<,\ tZ'N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@]2aPs} }6 ascertainment of profit 确定利润
'o0o.&/= "Asia Clear" “亚洲结算系统”
yIngenr$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bT
T> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6biR5&Y5U& Asian Development Fund [ADF] 亚洲发展基金
2$!,$J -<Y Asian dollar bond 亚洲美元债券
es%py~m) Asian dollar market 亚洲美元市场
S<'_{u z Asian dollar rate 亚洲美元利率
Q2woCx B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Lpkx$QZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$XMpC{ asked price 沽盘；喊价；索价；卖方报价
l=Pw
yJ assessable income 应评税入息
,2^A<IwR assessable loss 应评税亏损
JTB t=u{6^ assessable profit 应评税利润
/z`tI assessable value 应评税值
\{~CO{II assessed profit 估定利润
dvZlkMm
assessed value 经评估价值
k2,`W2] ^E assessment 评税；评定；估价；评税单
,mi7WW9 assessment number 评税编号；估价编号
K4]Z VMm/* assessment of additional tax 补加税评税
5|Z8UzL assessment of performance 业绩评估；实绩评价
F!/-2u5gF Assessor 评税主任
*HGhm04F{ asset price bubbles 资产价格泡沫
v+79#qWK|n asset-backed securities 具资产保证的证券
c9CFGo?)N assets accretion 资产增值
.;ofRx< assets and liabilities 资产与负债
jJt4{c assets betterment statement 资产递增表；资产改进表
(RG "2I3 assets lending 实物放款；有抵押贷款
1MnC5[Q assets of the company passing on the death 死者去世时转移的公司资产
wxPl[)E assets pledged as security for liabilities 用作负债抵押的资产
" Qyi/r41 assets portfolio 资产投资组合
*f>\X[wN assets price 资产价格
P7bb2"_9 assets quality 资产质素
W$;qh B assets realization 资产变现
,2 W=/,5A assets refinancing arrangement 资产再集资安排
<&#]|HGc assets securitization 资产证券化
.q4$)8[Pg assets situated outside Hong Kong 在香港以外地方的资产
9Hb|$/FD assets stripping 削减资产；拆卖资产
{.KD#W
$5 assets value 资产值
P2C>IS assignee 承让人
P{_%p<:V assignment 转让；转让书；转让契
M3F1O6=4j assignment of interest 权益转让
K[/L!.Ag assignment of letters patent and trade mark 专利证书及商标转让
E .ji;5 assignment of property 物业转让；物业转让书
&N6[*7 assignment right 转让权
/]-yZ0hX0O assignor 转让人
:Mh\;e associate 有联系的人；有关连人士；相联者；合伙人；联系人
/cUu]#h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+_bxza(ma{ associate member 附属会员
JEWc{)4QD associated body corporate 相联法人团体
j&a\ K}U ! associated company 相联公司；联属公司
)8 aHj4x associated corporation 相联法团
Ty~z% =H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.\ya 公认会计师公会〔英国〕
WQiRbb X Association of Futures Exchange Brokers 香港期货经纪协会
soQ[Zg4} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O `GF | association of underwriters 承保人组织
r%ebC assumption of control 接管
OW@) 6 assurance 担保；保险；转易；转易书
FeO1%#2<y assurance of interest 权益的转易
(#O" at 19XX price 按一九ＸＸ年价格计算
Vky] In= at a discount 按赔价计算；按贴水价格计算；打折扣
V mQ' at a premium 按溢价计算；按升水价格计算
mEi(DW)( at call 通知付款；按通知
Qy[S~D_ at constant market price 按固定市价计算
=&9c5"V& at constant price 按固定价格计算
|pG0 .p4 at cost 按成本计算
BOcD?rrZ0 at current market price 按当时市价计算；按现时市价计算
-KfK~P3PF at current price 按当时价格计算；按现时价格计算
4e AMb at factor cost 按要素成本计算；按生产要素成本计算
>b=."i at money-of-the-day price 按付款当日价格计算
ONDO
xXs at or better 按指定或较佳价位〔买卖指令〕
>G%oWRk at par 按面值计算；平价
oJ3(7Sz at sight 见票即付
+ r;t] at the close 按收市盘
tCGx ]\ at the opening 按开市盘
r%iFsV_ attestation 见证；见证条款
Kz/,V6 H: at-the-money option 平价期权
S^==$TT attorney 受权人；受托代表人
mf{M- (6' attornment 新拥有人承认书
='4)E6ea? attributable profit 可归属利润
/EP
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f_xv X f: Auckland Stock Exchange 奥克兰证券交易所
M e ep auction 拍卖
*l"CIG' auctioneer 拍卖商
zn&ZXFgN audit 审计；核数
ePJ_O~c Audit Commission 审计署
EU|IzUjFj| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
? nbu`K6T 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〕
EQd<!)HZ audit review 帐目审查
1 y wdcg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
19y,O0# _ audited account 审计帐目；经审计的帐目
3#dz6 + audited annual account 经审计的周年帐目
C#yRop_d]o audited balance sheet 经审计的资产负债表
FBB<1( {A auditor 核数师；核数主任；审计师
f sw[ R0B auditor's certificate 核数师证明书；审计师证明书
\f(zMP auditor's report 核数师报告；审计师报告
E"S# d&9 Aussie bond 澳元债券
|o9`h 9i austerity budget 紧缩预算
u7RlxA: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sP2Uj Australia All Ordinaries Index 澳洲所有普通股票指数
ZS(%!+ M Australian Dollar [AUD] 澳元
+ lVA$]d Australian Options Market 澳大利亚期权市场
'xG J; pY Australian Securities Commission 澳洲证券事务监察委员会
!5?_ ) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_Z 9 d.- Australian Stock Exchange 澳大利亚证券交易所
.s,04xW\ Austrian Schilling [ATS] 奥地利先令
_xm <zy{`S authentication 认证；鉴证
}d>.Nj#zh authority to purchase 委托购买证；委购书
QKq4kAaJ! authorization 认可；核准；授权；授权书
|%ZJN{!R authorization by direction 指示授权
:3D6OBkB authorization by instruction 指令授权
YG:^gi authorization by warrant 令状授权
(Sgsy^|N authorization of unit trust 单位信托的认可
tD}-&"REP authorized agent 指定代理人
6B7*| R> authorized capital 法定资本
`O0Qtq. authorized clerk 出市员
w{xa@Q]t- authorized dealer 认可交易商
Eri007? D authorized financial institution 认可财务机构
$%"hhju authorized fund 认可基金
An0N'yo"Z authorized fund house 获授权的基金公司；认可基金公司
'\op$t / authorized institution 认可机构
w2X HY>6]; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z[<Na3] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Bt,'g* Cs authorized insurer 获授权保险人；获认可承保人
s5mJ
- authorized investment 特准投资项目
3F!)7 authorized person 获授权人
*c/V('D/ authorized representative 获授权代表
m;{HlDez authorized share capital 法定股本
$Mw Bt automated quotation system 自动报价系统
fmQif]J;; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
FGyrDRDwC 自动交易系统〔香港期货交易所有限公司〕
p_&B+
<z automatic adjustment mechanism 自动调整机制
x7<l*WQ automatic adjustment system 自动调整系统
fKr_u<| Automatic Clearing House 自动票据交换所
v^s ?=9 automatic exchange rates accumulation system 自动化汇率累集系统
0|j44e } Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G"-V6CA[ automatic teller machine [ATM] 自动柜员机
D86F5HT}} autopay 自动转帐
U\qbr.< available assets 可用资产
b1i~F45h available fiscal reserve 现存财政储备
<8kCmuGlk available profit 可用利润
HK<S|6B7V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>Ovz; average 平均；平均数；海损
26k~Z} average basic salary 平均基本薪金
\$DBtq5= average consumer expenditure 平均消费开支；一般消费开支
CdmpKkq# average cost 平均成本
w+*rbJ average cost of land production 增辟土地平均成本
G/},lUzLg average daily turnover 平均每日成交额
O-W[^r2e average daily wage rate 平均每日工资率
Q%? %zuU average expenditure pattern 平均开支模式
p!=8 Pq . average growth rate 平均增长率
er-0i L@ average net fixed assets 固定资产平均净值
[hg9 0Q6 average of relatives 相对价格平均数
Kg>B$fBx) average price 平均价格
YlG#sBzl average propensity to consume 平均消费倾向；一般消费倾向
L xIKH
G average propensity to save 平均储蓄倾向；一般储蓄倾向
9e>2kd average rate 平均率
O|=?!|`o average revenue 平均收入；平均收益
@d|Sv1d% average stock 平均库存；平均存货
uE (5q!/ average yearly rent 平均年租
+ @f avoidance of double taxation 避免双重课税
_xi &%F/ avoidance of tax 避税
