A:
Qhlgu! A share Ａ股；甲类股份
fpbb <Ro abatement of tax 减税；减扣免税额
2Qg.b- C ABN AMRO Bank N.V. 荷兰银行
['%]tWT9 above-the-line expenditure 线上项目支出；经常预算支出
a1] @&D r above-the-line receipt 线上项目收入；经常预算收入
6.? Ke8iC ABSA Asia Limited 南非联合亚洲有限公司
8
1; QF_C absolute change 绝对数值变更
% _xRS absolute expenditure 实际开支
bQG2tDvu[ absolute guideline figure 绝对准则数字
s)B l1\Q absolute interest 绝对权益
]jN v}{ absolute order of discharge 绝对破产解除令
9?c0cwP? absolute profit margin 绝对利润幅度
t,$4J6 absolute value 实值；绝对值
7FL! ([S5i absolutely vested interest 绝对既得权益
J6Uo+0S absorbed cost 已吸收成本；已分摊成本
P,y*H_@k absorption 吸收；分摊；合并
{qO[93yg)/ absorption rate 吸收率；摊配率；分摊率
ab ? ACB Finance Limited 亚洲商业财务有限公司
}RX[J0Prq~ acceptable form of reciprocity 合理的互惠条件
^Glmg}>q acceptable rate 适当利率；适当汇率
?f!w:z p acceptance agreement 承兑协议
4B>N[#- 0= acceptance for honour 参加承兑
8>" vAEf acceptor 承兑人；接受人；受票人
X`kTbIZ| acceptor for honour 参加承兑人
3|4jS"t{f accident insurance 意外保险
ta`}}I Accident Insurance Association of Hong Kong 香港意外保险公会
*Dx &} " accident insurance scheme 意外保险计划
b#;%TbDF accident year basis 意外年度基准
` #Qlr+X accommodation 通融；贷款
^_FB .y% accommodation bill 通融票据；空头票据
^|yw)N ]Q/ accommodation party 汇票代发人
s=0z%~H
account balance 帐户余额；帐户结余
-*8 |J; account book 帐簿
}Z5f5q account collected in advance 预收款项
w"Gci~]bXU account current book 往来帐簿
">='l9 account of after-acquired property 事后取得的财产报告
MY> mP account of defaulter 拖欠帐目
SV%;w> account payable 应付帐款
HGqT"N Jr account payee only [A/C payee only] 只可转帐；存入收款人帐户
YTH3t ]
& account receivable 应收帐款
\9Nd"E[B account receivable report 应收帐款报表
$'D|}=h<Y account statement 结单；帐单；会计财务报表
ut8v&i1? account title 帐户名称；会计科目
;&B;RUUnTO accountant's report 会计师报告
Le#>uWM Accountant's Report Rules 会计师报告规则
E^kB|; Ki accounting and auditing procedure 会计与审计程序；会计与核数程序
\"!Fw)wj Accounting Arrangements 《会计安排》
vmW > $P accounting basis 会计基础
yVQ0;h accounting by Official Receiver 破产管理署署长呈交的帐目
IC& >PwXb Accounting Circular 《会计通告》
(> O'^W\3p accounting class 会计类别
P|,@En 1! accounting date 记帐日期；会计结算日期
'Fi\Qk'D@ accounting for money 款项核算
jWHv9X tW Accounting Officer 会计主任
(tQ#('(w accounting period 会计报告期；会计期
nr qr p accounting policy 会计政策；会计方针
e UMOV ]h accounting practice 会计惯例
'1'#,u! accounting principle 会计准则
ug]WIG7 S
accounting record 会计记录
I8*_\Ez accounting report 会计报告
.Jk[thyU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$ ?ayE Accounting Society of China 中国会计学会
M7U:UV) accounting statement 会计报表
J~.8.]gXW accounting system 会计制度；会计系统
^0oOiZs accounting transaction 会计事项；帐务交易
+OSF0#bj accounting treatment 会计处理
9!CD25u accounting year 会计年度
8YroEX [5l accretion 增值；添加
jz
CA2N% accrual 应计项目；应累算数目
{D6lS j accrual basis 应计制；权责发生制
{O24:'K& accrual basis accounting 应计制会计；权责发生制会计
WC2sRv4]3 accrue 应累算；应计
mn5 y]:;` accrued benefit 应累算利益
9j'(T:Zs accrued charges 应计费用
7$"{& T accrued cumulative preference share dividend 应累算的累积优先股股息
{'O,G$Ldkr accrued expenses 应累算费用
GYp}V0 accrued interest payable 应付利息；应计未付利息
6uNWL `v accrued interest receivable 应收利息；应计未收利息
SSCyq#dl$ accrued right 累算权益
{tE9m@[AF accruing profit 应累算的利润
c p| q accumulated fiscal reserve 累积财政储备
},r9f MJ accumulated profit 累积利润；滚存溢利
Fa ]|Y accumulated reserve 累积储备
X
?
eCK, accumulation of surplus income 累积收益盈余
\0)v5u acquired assets 既得资产
aK|], L acquisition 收购；购置；取得
,)u1r3@I^ acquisition cost 购置成本
f2*e&+LjTP acquisition expenses 购置费用
(:|g"8mQm acquisition of 100% interest 收购全部股权
<m"fz T<" acquisition of control 取得控制权
zE,1zBS< acquisition of fixed assets 购置固定资产
Ja4j7 d1: acquisition of shell “买壳”
g
\;,NW^ acquisition price 收购价
Fy#y.jK9v act of God 天灾
!xD$ U/%c acting partner 执事合伙人
h#:_GNuF active market 买卖活跃的市场；交投畅旺的市场；旺市
L!| `IK active partner 积极参与的合伙人
8'<RPU} M active trading 交投活跃
g#*LJ `1 actual circulation 实际流通
4:Ton actual cost 实际成本
~DJ I Lc actual expenditure 实际开支；实际支出
u W 7Yem& actual income 实际入息；实际收入；实际收益
p;xMudM actual market 现货市场
Nf lwmMJ actual price 现货价；实际价格
E'g?44vyw actual profit 实际利润
. DrGr:UW actual quotation 实盘；实际价位；实际报价
Iz_#wO actual year basis 按实际年度计算
u{J\X$] actuals 实货
zg}#X6\G<_ actuarial investigation 精算调查
xI>HY9i ) actuarial principle 精算原则
S UB rFsA actuarial report 精算师报告
I+GP`=\ Actuarial Society of Hong Kong 香港精算学会
j|-{*t{/x actuarial valuation 精算师估值
s#BSZP actuary 精算师
As>-9 p>v ad referendum agreement 暂定协议；有待覆核的协定
r"4&.&6 ad valorem duty 从价税；按值征税
e'd x
Y( ad valorem duty system 从价税制
]H-5 ad valorem fee 从价费
P*!~Z *" ad valorem tariff 从价关税
9O4\DRe5c additional allowance 额外免税额
VX6M4<8 additional amount for unexpired risk 未过期风险的额外款额
n_9Wrx328 additional assessable profit 补加应评税利润
ZCAg )/ additional assessment 补加评税
=v !'? additional commitment 额外承担
;659 E_y> additional commitment vote 额外承担拨款
"2_nN]%u- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8+mu'RZ X additional dependent parent allowance 供养父母额外免税额
|_\q5?S additional provision 额外拨款
w,zm$s ^ additional stamp duty 附加印花税
cv7.=*Kb; additional tax 补加税罚款；补加税款
<Kk [^.7C; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Iy;bzHXs adjudged bankrupt 被裁定破产
FIN0~
8 adjudicated bankrupt 裁定破产人
LZ4Z]! V adjudication fee 裁定费；评定印花税额手续费；评估契据费
=< .h.n adjudication of bankruptcy 裁定破产；宣告破产
K<vb4!9Z9 adjudication of insolvency 裁定无力偿还债务
$_+.D`vx` adjusted actual 经调整的实数；调整后的实数
$h|8z adjusted current assets 经调整的流动资产；调整后的流动资产
c :u2a /Q? adjusted figure 经调整的数字；调整后的数额
)YPu t. adjusted liabilities 经调整的负债；调整后的负债
yP "D~u adjusted loss 经调整的亏损；调整后的亏损
-~TgA*_5] 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
f^[u70c82 adjusted profit 经调整的利润；调整后的利润
rrrn8b6
adjusted surplus 经调整的盈余额；调整后的盈余额
K!O7q~s[D adjusted value 经调整的价值；调整后的价值
&eFv~9 adjustment 调整；修订；理算〔保险〕
5
8 n (fdE adjustment centre 调剂中心
115zvW adjustment lag 调整过程的时间差距；调整时差
Eemk2>iP? adjustment mechanism 调整机制
iu+rg(*% adjustment of loss 亏损调整
` 7jdV adjustment process 调整过程；调整程序
K {__rO adjustment range 调整幅度
l . %[s6 administered exchange rate 受管制汇率
%0lJ(hm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WV,j
<x9w administration expenses 行政费用
_8s1Wh G administration fee 手续费；行政费
e$4$G<8;y administration in bankruptcy 破产管理
OcZ8 :`=% administration order 遗产管理令
QvDD
administrator 管理人；遗产管理人
8]A`WDO3 administrator of the estate 遗产管理人
o F=UjA admission of debt 债项承认书
lk%W2N5 admission of proof 接纳债权证明
q":0\ar&QT advance 放贷款项；垫付款项；预支款项；预付款项
0 ChdFf7 advance account 暂支帐目；预付款帐户
89l{h8R advance compensation 预付补偿金
*K=Yrisz advance from shareholder 股东垫款
(a@}J.lL advance pending reimbursement 预支以待日后付还
!~a1xI~s advanced economy 先进经济体系
RrRE$g advancement 预付；预付财产
V38v2LI advances warrant 垫款令
k%h%mz advancing 贷出
T)#eaz$4W adverse balance 逆差
$#7 ~
adverse exchange 逆汇
rhO 8 v advertisement addressed to shareholders 在报章刊登的致股东通告
{"@E_{\ advice for collection 托收通知书
+^V%D!.$@ advice of drawing 提款通知书；汇票通知书
nI< Ab_EB advice of payment 付款通知
|emZZj Advisory Committee [Securities and Futures Commission]
]?n~?dD{] 谘询委员会〔证券及期货事务监察委员会〕
j[&C6l+wH Advisory Committee on Diversification 经济多元化谘询委员会
yUlYf#`H affidavit 誓章；遗产申报誓章
5}he)2*uD affidavit of no receipt 述明无收款的誓章
}8?1)l affiliate 联号；联营公司；附属公司
O
K2|/y affiliated company 附属公司；联号；联营公司
?%wM 8? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sI#r3:?i affordability 负担能力
G&v. cF#Y' African Development Bank [AfDB] 非洲开发银行
( V H0+ after-acquired property 事后取得的财产
v@;!fBUt after-hours dealing 市后交易
(g#,AX after-tax profit 税后盈利；税后利润；税后溢利
$S{]` + agency agreement 代理协议
sA[eKQjaD agency expenses 代理机构的开支
-?PXj)< agency fee 代理费
D?@e,e Agency Law 《代理法》
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agent 代理人；承销人
# `b5kqQm agent of company 公司代理人
)Qixde>]p agent's fee 代理人费；经纪费
D_-<V,3t aggregate 总计；总数；总体数字
4xnM7t\ aggregate amount 总款额；总额
5$Aiez~tBq aggregate assets and liabilities 总体资产与负债
iTg7@% aggregate at constant price 按固定价格计算的总体数字
Hsi<!g. aggregate demand 总需求
u s3fBY' aggregate gross position 总持仓量
)ku w&SH, aggregate limit 总限额
QP 0[ aggregate of salaries tax 合计薪俸税
r4(Cb_ aggregate performance 总体表现；总体业绩
g
xf|L>= aggregate supply 总体供应
(&ABfm/t aggregate surplus 总盈余
? bnhx aggregate total 整体总额
1pHt 3Vc(G aggregate value 总值；合计价值
h ! UB#-
aggregated basis 合计基准
Q ^z&;%q1 aggregated net chargeable income 合计应课税入息实额
_/%,ZoZ2 aggregation 合并计算；合计；总和
Ij}k>qO/2 aggregation of incomes of husband and wife 夫妇入息合并计算
Vs~!\<? aggregation of property 财产的总和
hY-;Vh0J agio 差价；贴水
1X$hwkof Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
#I|jFn9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ ZxG<1& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
b+qdl`V d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^lYa9k 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
H<bK9k)E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
soi.`xE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&*r'Sx )V agreement for a settlement 授产协议
-yH8bm'0" agreement for assignment 转让协议
e-.s63hm agreement for sale 售卖协议；买卖协议
A/+bw CDP agreement for sale and purchase 买卖协议
+~ L26T\8 agreement for the payment of interest 支付利息协议
_6 ,T b] agreement for the repayment of money 还款协议
e$+/;MRq agreement of reinsurance 再保险协议
#Z.2g]. Agricultural Bank of China 中国农业银行
!^EdB}@yS air passenger departure tax 飞机乘客离境税
ejuw+@ _ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h72#AN airport tax 机场税
0n b QKoF alcohol duty 酒精税
LAT%k2%Wx alienation 让与；让渡；转让
mm,be. alimony 生活费；赡养费
%tRQK$]c All Ordinaries Index [AOI] 所有普通股指数
@h&crI[c all risks 全险；综合险
9gLUM$Kd All Sales Record for Stock Market 《股票市场成交报告》
/>,Tq!i\4} Allied Capital Resources Limited 新联财务有限公司
609_ZW;) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#~Z55 D_ allocation letter 拨款信件
Pfv| K;3i allocation of fund 分配款项；预留款项
keYvscRBI allocation of profit 利润分配；溢利分配
aN/0'V|&ym allocation warrant 拨款令
?B!=DC @?H allotment 分配；配股
7 Ib/Cm0d| allotment notice 股份配售通知；配股通知
V?*\ISB`} allotment of shares 股份分配
:172I1|7 allowable 可获宽免；免税的
:{ }]$+|)\ allowable business loss 可扣除的营业亏损
#cRw0bn: allowable expenses 可扣税的支出
> (.V(]{3y allowance 免税额；津贴；备抵；准备金
wCwJ#-z.= allowance for debts 债项的免税额
qf7oG0 allowance for depreciation by wear and tear 耗损折旧免税额
L`M.Htm8 allowance for funeral expenses 殡殓费的免税额
CfWtCA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F {g^4 allowance for repairs and outgoings 修葺及支出方面的免税额
keBf^NY allowance to debtor 给债务人的津贴
!) }3[h0 alteration of capital 资本更改
I,:R~^qJ8v alternate trustee 候补受托人
9EE},D amalgamation 合并
&3nbmkM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
45u\v2,C3 ambit of charges 征税范围；收费范围
b"t<B2N amended valuation 经修订的估值
XU 3v#Du American Commodities Exchange 美国商品交易所
n S53mLU) American Express Bank Limited 美国运通银行
|Mm9QF;iA American Stock Exchange 美国证券交易所
<#hltPyh amortization 摊销
0x-58i0 amount due from banks 存放银行同业的款项
; m;a"j5 amount due from banks abroad 存放海外银行同业的款项
b~1]}9TJ amount due from holding companies 控股公司欠款
9 NO^ ' amount due from local banks 存放本港银行同业的款项
~is$Onf99# amount due to banks 银行同业的存款
t~l uBUF amount due to banks abroad 海外银行同业的存款
Zw)*+> +FV amount due to holding companies 控股公司存款
_m
*8f\ amount due to local banks 本港银行同业的存款
%|3I|'%Y amount due to outport banks 外埠银行同业的存款
4TBK:Vm5 amount for note issue 发行纸币的款额
2
f" =f^rf amount of bond 担保契据的款额
: DxC jv amount of consideration 代价款额
fcuU, A amount of contribution 供款数额
.)7r /1o amount of indebtedness 负债款额
0u?{"xH{+} amount of principal of the loan 贷款本金额
=
}&@XRL J amount of rates chargeable 应征差饷数额
]<pnHh+2A amount of share capital 股本额
=*icCng amount of sums assured 承保款额
Lqt.S| amount of variation 变动幅度
O:=%{/6&D amount of vote 拨款数额
uG|d7LS,% amount payable 应付款额
bN ,>,hj amount receivable 应收款额
)wmG&"qsP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(6aSDx
Sc analysis 分析
oBA]qI ancillary risk 附属风险
IZ$7'Mo86 annual account 周年帐目；周年帐目报表；年度决算；年结
"5KJ /7q! annual accounting date 年结日期
U 5 `h annual allowance 每年免税额；年积金；年度津贴；年津
]%{.zl! annual balance 年度余额
RG'Ft]l92N annual disposable income 每年可动用收入
yzvNv]Z'* annual estimates 周年预算
M
`Q YrH annual fee 年费
cB;:}Q08# annual general meeting 周年大会
4@ K9% annual growth rate 年增率；每年增长率
_h%
:Tu annual long-term supplement 长期个案每年补助金
$ =x1_ annual pensionable emolument 可供计算退休金的年薪
0Cox+QJt annual report 年报
I ^M %+\ Annual Report on the Consumer Price Index 《消费物价指数年报》
U{IY
F{;@ annual return 周年报表；周年申报表；每年报税表格
+<G |Ru- Annual Return Rules 《周年报表规则》
)yV|vn annual review of consumer prices 每年消费物价回顾
sHqs)@D annual roll-forward basis 逐年延展方式
kQ,#NR/q6 annual salary 年薪
Bs@!S? annual statement 年度报表；年度决算表
6@7K\${ 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
hi{#HX a annuitant 年金受益人
c) d*[OI8 annuity 年金
v ^Eg ,&( annuity contract 年金合约
jRswGMx annuity on human life 人寿年金
&C~R* antecedent debt 先前的债项
N1 lhlw6 ante-dated cheque 倒填日期支票
b8?qY m anticipated expenditure 预期开支
vy M E anticipated net profit 预期纯利
Mp *S +Plp anticipated revenue 预期收入
w/ 8`]q anti-inflation measure 反通货膨胀措施
>m}U|#;W anti-inflationary stance 反通货膨胀立场
Q 9(J$_: apparent deficit 表面赤字
p2c4 <f-M apparent financial solvency 表面偿债能力
^2gDhoO_ apparent partner 表面合伙人
y Iab3/#` application for personal assessment 个人入息课税申请书
IETdL{`~ application of fund 资金应用
|- WoR u application to release as liquidator and to destruct the books of accounts and documents
dDuT,zP 申请免除清盘人职务及毁灭帐簿与文件
M18H1e@Al appointed actuary 委任精算师
"(@W^q F}d appointed auditor 委任核数师；委任审计师
zW`Zmt\T2 appointed trustee 委任的受托人
U($sH 9, appointer 委任人
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apportioned pro rata 按比例分摊
:$bp4+3> apportionment 分配；分摊
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HkLl^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f8ap+][ apportionment formula 分摊方程式
2?",2x0 9 apportionment of estate duty 遗产税的分摊
" 2>I? appraisal 估价；评估
<@ B zF0 appreciable growth 可观增长
hjuzVOE|W appreciable impact 显着影响
u
N%RB$G appreciable increase 可观增长
%5N;SRtv appreciation 增值；升值
x.V6C0|6" appreciation against other currencies 相对其他货币升值
0- )D`s% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
omxBd#;F$ appreciation tax 增值税
T&?0 hSYt appropriation 拨款；拨用；拨付
z|Z<S+=f appropriation account 拨款帐目
&cjE+ Appropriation Bill 拨款法案
=)56]ki} appropriation-in-aid system 补助拨款办法
s UaUZO2V approved assets 核准资产
-29 Sw approved basket stock 认可一篮子证券
o8 A]vaa approved budget 核准预算
/ 38b :, approved charitable donation 认可慈善捐款
mhp&;
Q9 approved charitable institution 认可慈善机构
jzuOs,:R approved currency 核准货币；认可货币
/PP \L ]( approved estimates 核准预算
N=qe*Rlf approved estimates of expenditure 核准开支预算
Nhh2P4gH approved overseas insurer 核准海外保险人
5lp
L$ approved overseas trust company 核准海外信托公司
=F!DwaZ approved pooled investment fund 核准汇集投资基金
ZE#f{qF( approved provident fund scheme 认可公积金计划
6 E9y[ %+ approved provision 核准拨款
)P6n,\ approved redeemable share 核准可赎回股份
NL e+ approved regional stock 认可地区性证券
'xNPy =# approved retirement scheme 认可退休金计划
b \/:-][ approved subordinated loan 核准附属贷款
tK<GU.+ arbitrage 套戥；套汇；套利
< bHu9 D arbitrageur 套戥者；套汇者
UWdPB2x[ arbitrary amount 临时款项
@PXb^x#k arrangement 措施；安排；协定
G)(\!0pNZ arrears 欠款
4<S*g u*W arrears of pay 欠付薪酬
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pOP arrears of revenue 逾期未收税款；逾期未收的帐项
U @Il:\I articles of association 组织章程；组织细则；组织章程细则
Oeo:V" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!6eXJ#~[E ascertainment of profit 确定利润
njk.$]M|nf "Asia Clear" “亚洲结算系统”
7m;2M]BRi Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s5 2c`+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F+ ;{s(wx Asian Development Fund [ADF] 亚洲发展基金
o C]tEXJ Asian dollar bond 亚洲美元债券
p100dJv q Asian dollar market 亚洲美元市场
20hF2V Asian dollar rate 亚洲美元利率
sSLs%)e|: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c5uT'P" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{}?;|&_ asked price 沽盘；喊价；索价；卖方报价
o0- 7# 2 assessable income 应评税入息
&"dT/5 }6 assessable loss 应评税亏损
,}M@Am0~ assessable profit 应评税利润
({3hX"C@Q assessable value 应评税值
+" Pt? k assessed profit 估定利润
h+mM assessed value 经评估价值
R5LzqT,/N: assessment 评税；评定；估价；评税单
_(J 7^rN assessment number 评税编号；估价编号
{mPalo A assessment of additional tax 补加税评税
)hH9VGZq( assessment of performance 业绩评估；实绩评价
GyV3 ]Q qj Assessor 评税主任
!F0MLvdX7^ asset price bubbles 资产价格泡沫
;!4Bw"Gg asset-backed securities 具资产保证的证券
p*10u@, assets accretion 资产增值
qC9$xIWq assets and liabilities 资产与负债
^/ K\a
, assets betterment statement 资产递增表；资产改进表
j(|G) F assets lending 实物放款；有抵押贷款
I xT[1$e assets of the company passing on the death 死者去世时转移的公司资产
DXlP (={* assets pledged as security for liabilities 用作负债抵押的资产
Dc |!H{Yr assets portfolio 资产投资组合
Wjt1NfS& assets price 资产价格
0N3 cC4! assets quality 资产质素
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xXzLT assets realization 资产变现
uX{n#i,~L assets refinancing arrangement 资产再集资安排
**rA/*Oc assets securitization 资产证券化
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:e6em assets situated outside Hong Kong 在香港以外地方的资产
SCl$+9E assets stripping 削减资产；拆卖资产
./@! k[ assets value 资产值
#n^P[Zw assignee 承让人
-bHQy: assignment 转让；转让书；转让契
YmM+x=G: assignment of interest 权益转让
VOBzB] assignment of letters patent and trade mark 专利证书及商标转让
u7>b}+ak& assignment of property 物业转让；物业转让书
C Ih@H6| assignment right 转让权
D%v4B`4ua' assignor 转让人
!dB {E associate 有联系的人；有关连人士；相联者；合伙人；联系人
16MRLDhnD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f[3 DKA associate member 附属会员
8P r H"pI associated body corporate 相联法人团体
PF@+~FI associated company 相联公司；联属公司
!oeu associated corporation 相联法团
orn9;|8q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C=ni5R 公认会计师公会〔英国〕
ua1ov7w$] Association of Futures Exchange Brokers 香港期货经纪协会
BP2-LG&\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ktg{-Xl association of underwriters 承保人组织
9I8{2] assumption of control 接管
>N>WOLbb7( assurance 担保；保险；转易；转易书
SU; PmG4 assurance of interest 权益的转易
<v;;:RB6c at 19XX price 按一九ＸＸ年价格计算
~lMw*Q w^ at a discount 按赔价计算；按贴水价格计算；打折扣
"bAkS}(hB( at a premium 按溢价计算；按升水价格计算
43pQF DWa at call 通知付款；按通知
5Qhu5~,K at constant market price 按固定市价计算
<A&mc,kj at constant price 按固定价格计算
vCT5do"C& at cost 按成本计算
cZKK\hf< at current market price 按当时市价计算；按现时市价计算
brJ _ q0@ at current price 按当时价格计算；按现时价格计算
g\&[;v
i at factor cost 按要素成本计算；按生产要素成本计算
z]Zh vH7- at money-of-the-day price 按付款当日价格计算
/W'GX n at or better 按指定或较佳价位〔买卖指令〕
3o%,8l, at par 按面值计算；平价
6V\YYrUz at sight 见票即付
5Jq~EB{" at the close 按收市盘
`;b@a<Wl at the opening 按开市盘
Ed ,`1+ attestation 见证；见证条款
/2-S /,a at-the-money option 平价期权
-}0S%|#m attorney 受权人；受托代表人
f>ohu^bd attornment 新拥有人承认书
. $uvQpyh attributable profit 可归属利润
%)T>Wn%b]v attributable share value 可归属股份价值
LY2oBX@fC Auckland Stock Exchange 奥克兰证券交易所
^ D\1F$AjC auction 拍卖
C4],7"Sw auctioneer 拍卖商
Xn-GSW3{ audit 审计；核数
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[R>C Audit Commission 审计署
-_Pd d[M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4>nY't;0 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〕
,<F =\G_f audit review 帐目审查
qLBXyQ;U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
! TY9\8JzV audited account 审计帐目；经审计的帐目
BJ!b LQ audited annual account 经审计的周年帐目
q\ F F)H audited balance sheet 经审计的资产负债表
S-{ [3$ auditor 核数师；核数主任；审计师
c^vP d]Ed auditor's certificate 核数师证明书；审计师证明书
/e :V44 auditor's report 核数师报告；审计师报告
>f #P( Aussie bond 澳元债券
w~a^r]lPW austerity budget 紧缩预算
PVHJIB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*LpEH,J Australia All Ordinaries Index 澳洲所有普通股票指数
r=P)iE: Australian Dollar [AUD] 澳元
zWpJ\/k~ Australian Options Market 澳大利亚期权市场
zbK=yOIOd Australian Securities Commission 澳洲证券事务监察委员会
/^ ^t> L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%JM:4G|q Australian Stock Exchange 澳大利亚证券交易所
$ysemDq-a\ Austrian Schilling [ATS] 奥地利先令
`Bk7W]{L authentication 认证；鉴证
R>SS\YC'X authority to purchase 委托购买证；委购书
t!R R5! authorization 认可；核准；授权；授权书
>c%OnA,3 authorization by direction 指示授权
~> &7~N8 authorization by instruction 指令授权
=r"8 J5 [f authorization by warrant 令状授权
_O)xE9t#ru authorization of unit trust 单位信托的认可
/!;oO_U:# authorized agent 指定代理人
1>P[3Y@} authorized capital 法定资本
+aaj3m authorized clerk 出市员
c7 Sa|9*dR authorized dealer 认可交易商
Y $hYW authorized financial institution 认可财务机构
~$n4Yuu2[ authorized fund 认可基金
`v3WJ>Q!N? authorized fund house 获授权的基金公司；认可基金公司
H-A?F ^# authorized institution 认可机构
|D+"+w/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CsHHJgx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r _nB-\ authorized insurer 获授权保险人；获认可承保人
Qb<i,`SN authorized investment 特准投资项目
Qd;P?W6 authorized person 获授权人
a5=8zO#%g authorized representative 获授权代表
[P.M> "c\ authorized share capital 法定股本
j#QJ 5(# automated quotation system 自动报价系统
P8!ON = Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ix@rn 自动交易系统〔香港期货交易所有限公司〕
/5A um ?~ automatic adjustment mechanism 自动调整机制
eygmh aE automatic adjustment system 自动调整系统
+\ g/KbV7 Automatic Clearing House 自动票据交换所
X{4jyi-< automatic exchange rates accumulation system 自动化汇率累集系统
/a.4atb0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?q a automatic teller machine [ATM] 自动柜员机
D\|$ ! i} autopay 自动转帐
2 Ya)I k{ available assets 可用资产
i
,Cvnp6Lv available fiscal reserve 现存财政储备
,5oe8\uz available profit 可用利润
-&4>>h9 _ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P ^V,"B8t average 平均；平均数；海损
HS> (y2} ' average basic salary 平均基本薪金
:5Vk+s]8 average consumer expenditure 平均消费开支；一般消费开支
G165grGFd average cost 平均成本
Pyh+HD\ average cost of land production 增辟土地平均成本
j1{|3#5V average daily turnover 平均每日成交额
9A_{*E(wd average daily wage rate 平均每日工资率
&*2\1;1tB average expenditure pattern 平均开支模式
-e< d//> average growth rate 平均增长率
kQ~2mU average net fixed assets 固定资产平均净值
8K+(CS>xvO average of relatives 相对价格平均数
|vW(;j6 average price 平均价格
$pW6a %7 average propensity to consume 平均消费倾向；一般消费倾向
BS3Aczwk average propensity to save 平均储蓄倾向；一般储蓄倾向
,=sbK ?& average rate 平均率
N(i%Oxp1 average revenue 平均收入；平均收益
DUH\/<^g average stock 平均库存；平均存货
+&hhj~ I. average yearly rent 平均年租
$VEG1]/svp avoidance of double taxation 避免双重课税
_|<kKfd? avoidance of tax 避税
