A:
@'!61'}f A share Ａ股；甲类股份
5Gsj; abatement of tax 减税；减扣免税额
}t #Hq ABN AMRO Bank N.V. 荷兰银行
;EfMTI}6K above-the-line expenditure 线上项目支出；经常预算支出
Cx/duod p above-the-line receipt 线上项目收入；经常预算收入
dfq5P !' ABSA Asia Limited 南非联合亚洲有限公司
*ha 9Vq@X absolute change 绝对数值变更
Vkb&'
rXw+ absolute expenditure 实际开支
{\e wf_pFk absolute guideline figure 绝对准则数字
M O/-?@w absolute interest 绝对权益
r4qFEFV3% absolute order of discharge 绝对破产解除令
;3_Q7;y absolute profit margin 绝对利润幅度
wB(
igPi absolute value 实值；绝对值
"msg./iC absolutely vested interest 绝对既得权益
%[n R|a< absorbed cost 已吸收成本；已分摊成本
< 4Q1 2: absorption 吸收；分摊；合并
[{@zb-h absorption rate 吸收率；摊配率；分摊率
e$Bf[F#;- ACB Finance Limited 亚洲商业财务有限公司
9 8A(jsj acceptable form of reciprocity 合理的互惠条件
Xn/ n|[ acceptable rate 适当利率；适当汇率
{ x[;5TM acceptance agreement 承兑协议
yiV G ]s acceptance for honour 参加承兑
L[?nST18% acceptor 承兑人；接受人；受票人
A8pj~I/*- acceptor for honour 参加承兑人
7]Al*) accident insurance 意外保险
.u1X+P7 Accident Insurance Association of Hong Kong 香港意外保险公会
Al7<s accident insurance scheme 意外保险计划
A4G,}r *n accident year basis 意外年度基准
^rv"o:lF accommodation 通融；贷款
\q~w<%9Dq accommodation bill 通融票据；空头票据
DY9fF4[9a accommodation party 汇票代发人
XTJvV account balance 帐户余额；帐户结余
yu)q4C7ek account book 帐簿
"8 N"Udu account collected in advance 预收款项
wV\ %R,bZj account current book 往来帐簿
vUNisVA account of after-acquired property 事后取得的财产报告
^=EjadVQ account of defaulter 拖欠帐目
5|ic3 account payable 应付帐款
o`bo#A account payee only [A/C payee only] 只可转帐；存入收款人帐户
xS'zZ%? account receivable 应收帐款
x# VyQ[ok account receivable report 应收帐款报表
c=6 ahX}d account statement 结单；帐单；会计财务报表
dUS ZNY account title 帐户名称；会计科目
K OjluP accountant's report 会计师报告
C+w__gO&r Accountant's Report Rules 会计师报告规则
jM~Bu.7 i6 accounting and auditing procedure 会计与审计程序；会计与核数程序
@mf({Q> Accounting Arrangements 《会计安排》
dp wD8Q<
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bd!U)b(}OV accounting by Official Receiver 破产管理署署长呈交的帐目
o0ZIsrr
Accounting Circular 《会计通告》
kbxg_UI; accounting class 会计类别
u.,Q4u |! accounting date 记帐日期；会计结算日期
Vi ?q>:E: accounting for money 款项核算
` qUX. Accounting Officer 会计主任
uo2'"@[e accounting period 会计报告期；会计期
8| @9{ accounting policy 会计政策；会计方针
zF`3 gl. accounting practice 会计惯例
ml6u1+v5 accounting principle 会计准则
m&*JMA;^ accounting record 会计记录
Dnw| %6Y accounting report 会计报告
/( hUfYm0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t~``md4 Accounting Society of China 中国会计学会
<lE?, jl accounting statement 会计报表
T 2F6)e accounting system 会计制度；会计系统
-C-yQ.>\T# accounting transaction 会计事项；帐务交易
/Fgw$
^H accounting treatment 会计处理
QA3/ accounting year 会计年度
zmI] cD@G accretion 增值；添加
v6GPS1:a accrual 应计项目；应累算数目
, ho3 accrual basis 应计制；权责发生制
Jrxz'9qRG accrual basis accounting 应计制会计；权责发生制会计
Qm4o7x{q accrue 应累算；应计
G2Vv i[c accrued benefit 应累算利益
l{Dct\ #s accrued charges 应计费用
GZip\S4Y accrued cumulative preference share dividend 应累算的累积优先股股息
rHjq1-t accrued expenses 应累算费用
:Dt~e| accrued interest payable 应付利息；应计未付利息
UC
HZ2& accrued interest receivable 应收利息；应计未收利息
h[o6-f<D accrued right 累算权益
,m_WR7!$E accruing profit 应累算的利润
Q GZyL)Q accumulated fiscal reserve 累积财政储备
zCv" ]% accumulated profit 累积利润；滚存溢利
3"N)xO- accumulated reserve 累积储备
^r6!l. accumulation of surplus income 累积收益盈余
1)m@?CaI` acquired assets 既得资产
F + m }#p acquisition 收购；购置；取得
Dre2J<QL acquisition cost 购置成本
",6M)3{|c acquisition expenses 购置费用
UT0 ){%2@ acquisition of 100% interest 收购全部股权
5"XC$?I<} acquisition of control 取得控制权
_g%TSumvq< acquisition of fixed assets 购置固定资产
WOzf]3Xcj acquisition of shell “买壳”
>/ [GTqi acquisition price 收购价
#7ohQrP act of God 天灾
-Eu6U`"( acting partner 执事合伙人
>zAUW[]C:I active market 买卖活跃的市场；交投畅旺的市场；旺市
mKr h[nA active partner 积极参与的合伙人
CI353-` active trading 交投活跃
;X*cCb`h actual circulation 实际流通
vZ.x{"n'~ actual cost 实际成本
qkiI/nH3 actual expenditure 实际开支；实际支出
BD(Z5+EU1 actual income 实际入息；实际收入；实际收益
H\TI[JPAl actual market 现货市场
/!c${W!sY actual price 现货价；实际价格
(J z1vEEV actual profit 实际利润
Na:w ]r:y actual quotation 实盘；实际价位；实际报价
}G eSu|m( actual year basis 按实际年度计算
+HBd
%1 actuals 实货
@`gk|W3 actuarial investigation 精算调查
?Y@N` S actuarial principle 精算原则
4^M actuarial report 精算师报告
ZIQ
[bE7 Actuarial Society of Hong Kong 香港精算学会
Ytl4kaYS actuarial valuation 精算师估值
=weSyZ1~ actuary 精算师
? #fu.YE\ ad referendum agreement 暂定协议；有待覆核的协定
HSc~* Q ad valorem duty 从价税；按值征税
5~>z h ad valorem duty system 从价税制
3f,hw5R ad valorem fee 从价费
g*_cP U0~m ad valorem tariff 从价关税
lhqg$lb additional allowance 额外免税额
RS8Hf ~0G additional amount for unexpired risk 未过期风险的额外款额
Y\No4w ^|d additional assessable profit 补加应评税利润
A<??T[ additional assessment 补加评税
"vOwd.(?N additional commitment 额外承担
c-(UhN3WG additional commitment vote 额外承担拨款
[5SD _dN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sG
F aL additional dependent parent allowance 供养父母额外免税额
n CdR EXw additional provision 额外拨款
* -8&[D0 additional stamp duty 附加印花税
c}2jmwq
additional tax 补加税罚款；补加税款
>s<^M|S07 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zcx`SC-0 adjudged bankrupt 被裁定破产
5:KQg
adjudicated bankrupt 裁定破产人
7 t0e r'VC adjudication fee 裁定费；评定印花税额手续费；评估契据费
]SLP}Jwy adjudication of bankruptcy 裁定破产；宣告破产
l4uMG]m adjudication of insolvency 裁定无力偿还债务
}khV'6"'| adjusted actual 经调整的实数；调整后的实数
?gt l )q adjusted current assets 经调整的流动资产；调整后的流动资产
1=d6NX)B adjusted figure 经调整的数字；调整后的数额
pSdI/Vj'= adjusted liabilities 经调整的负债；调整后的负债
;z $(nhJ adjusted loss 经调整的亏损；调整后的亏损
k Y-N>E: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
RwpdRBb adjusted profit 经调整的利润；调整后的利润
woGAf)vV# adjusted surplus 经调整的盈余额；调整后的盈余额
Y,^ @P adjusted value 经调整的价值；调整后的价值
7%x[q} adjustment 调整；修订；理算〔保险〕
:LW4E9O=H adjustment centre 调剂中心
:&V h? adjustment lag 调整过程的时间差距；调整时差
*V8<:OG|e adjustment mechanism 调整机制
Ac2n adjustment of loss 亏损调整
0dE@c./R i adjustment process 调整过程；调整程序
RAgg:3^ adjustment range 调整幅度
#W4dkCd(pF administered exchange rate 受管制汇率
&m)6J'q3k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
su{poQ }K administration expenses 行政费用
v$?+MNks administration fee 手续费；行政费
Q ayPo]O administration in bankruptcy 破产管理
R ;&AijS8 administration order 遗产管理令
hK L4cpK4 administrator 管理人；遗产管理人
&^}1O:8e administrator of the estate 遗产管理人
Yg%I? admission of debt 债项承认书
*x@Onj admission of proof 接纳债权证明
w0rRSD4S8B advance 放贷款项；垫付款项；预支款项；预付款项
x [ ~b2o advance account 暂支帐目；预付款帐户
"O3tq =Q advance compensation 预付补偿金
~ =M7 3U# advance from shareholder 股东垫款
v_+{'F advance pending reimbursement 预支以待日后付还
%Nlt H/I advanced economy 先进经济体系
y" RF;KW> advancement 预付；预付财产
!Xf5e*1IS advances warrant 垫款令
A5c%SCq; advancing 贷出
yp e$ c adverse balance 逆差
=Y{ (%sn adverse exchange 逆汇
mqD}BOif advertisement addressed to shareholders 在报章刊登的致股东通告
4":KoS`,j advice for collection 托收通知书
>%}C^gu) advice of drawing 提款通知书；汇票通知书
p& y<I6a, advice of payment 付款通知
^oBtfN>4 Advisory Committee [Securities and Futures Commission]
nLbFg0?+t 谘询委员会〔证券及期货事务监察委员会〕
\)#kquH/l Advisory Committee on Diversification 经济多元化谘询委员会
nv*FT affidavit 誓章；遗产申报誓章
ry`Ho8N affidavit of no receipt 述明无收款的誓章
x9UX!Z5*> affiliate 联号；联营公司；附属公司
CGW. I$u affiliated company 附属公司；联号；联营公司
LO9=xGj. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eenH0Ovv affordability 负担能力
x gVeN[" African Development Bank [AfDB] 非洲开发银行
\ub7`01 after-acquired property 事后取得的财产
=upeRY@u5 after-hours dealing 市后交易
'}ptj@, after-tax profit 税后盈利；税后利润；税后溢利
h5* JkRm agency agreement 代理协议
^me-[
5 agency expenses 代理机构的开支
ugdQAg agency fee 代理费
;#g"( Agency Law 《代理法》
dI. WK@W'o agent 代理人；承销人
%a>&5V agent of company 公司代理人
2J7 :\pR^ agent's fee 代理人费；经纪费
!`Fxa4i> aggregate 总计；总数；总体数字
EU2$f aggregate amount 总款额；总额
OcR$zlgs[v aggregate assets and liabilities 总体资产与负债
x|/|jzJSX aggregate at constant price 按固定价格计算的总体数字
8g@<d ^8@ aggregate demand 总需求
^cOUQ33 aggregate gross position 总持仓量
|HiE@ aggregate limit 总限额
BRw .]&/ aggregate of salaries tax 合计薪俸税
[owW iN4`s aggregate performance 总体表现；总体业绩
^n*)7K[
aggregate supply 总体供应
z` .<U{5 aggregate surplus 总盈余
1!xQ=DU" aggregate total 整体总额
C)um9 } aggregate value 总值；合计价值
NW~N}5T aggregated basis 合计基准
i?p$H0b n aggregated net chargeable income 合计应课税入息实额
m|SUV aggregation 合并计算；合计；总和
Z^b Q^zk- aggregation of incomes of husband and wife 夫妇入息合并计算
!a{^=#qq&I aggregation of property 财产的总和
nHM~ agio 差价；贴水
? ^0:3$La 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》
#{\J
Nb+w% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+F R0(T 《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》
pR*VdC _mY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O*hDbM2QQw 《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》
=:xW>@bh| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u4t7Ie*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》
rMdt:` agreement for a settlement 授产协议
$njUX SQ; agreement for assignment 转让协议
{ BP{C=p agreement for sale 售卖协议；买卖协议
OV1_|##LC agreement for sale and purchase 买卖协议
5Mro Nr agreement for the payment of interest 支付利息协议
|U kR'Ma agreement for the repayment of money 还款协议
3atBX5 agreement of reinsurance 再保险协议
DwM)r7<Ex Agricultural Bank of China 中国农业银行
n<Z({\9&H air passenger departure tax 飞机乘客离境税
.M qP_Z', Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]N~2 .h airport tax 机场税
NxkG OAOE alcohol duty 酒精税
G"r1+ # alienation 让与；让渡；转让
~ 8PZ5;g alimony 生活费；赡养费
MUaq7B _> All Ordinaries Index [AOI] 所有普通股指数
${<%" hR$ all risks 全险；综合险
]Z>}6! All Sales Record for Stock Market 《股票市场成交报告》
8V~k5#&Ow Allied Capital Resources Limited 新联财务有限公司
k9<;woOBO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.iYJr;9`d allocation letter 拨款信件
5VfyU8)7X allocation of fund 分配款项；预留款项
KN^=i5K+Y allocation of profit 利润分配；溢利分配
BOX{]EOj allocation warrant 拨款令
~k"=4j9 allotment 分配；配股
4zXFuTr($ allotment notice 股份配售通知；配股通知
Me r/G2#& allotment of shares 股份分配
e6`Jbu+J<f allowable 可获宽免；免税的
*l"T$ H allowable business loss 可扣除的营业亏损
qSM|hHDo) allowable expenses 可扣税的支出
5Y.)("1f}f allowance 免税额；津贴；备抵；准备金
`68@+|# allowance for debts 债项的免税额
@bi}W` allowance for depreciation by wear and tear 耗损折旧免税额
Y[ j6u\y allowance for funeral expenses 殡殓费的免税额
)%`c_FL@N= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oTEL?hw5 allowance for repairs and outgoings 修葺及支出方面的免税额
B~ 'vCuE allowance to debtor 给债务人的津贴
q}b
dxa alteration of capital 资本更改
)\1@V+!E% alternate trustee 候补受托人
dph{74Dc amalgamation 合并
/74QMx? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)!3V/`I ambit of charges 征税范围；收费范围
hXcyoZ8 amended valuation 经修订的估值
^6 jV_QM# American Commodities Exchange 美国商品交易所
l?E{YQq] American Express Bank Limited 美国运通银行
] vz%iv_ American Stock Exchange 美国证券交易所
%2}-2}[> amortization 摊销
](Xb _xMf amount due from banks 存放银行同业的款项
>,v`EIg amount due from banks abroad 存放海外银行同业的款项
pf]xqhL amount due from holding companies 控股公司欠款
272 q1~& amount due from local banks 存放本港银行同业的款项
[xK3F+ amount due to banks 银行同业的存款
MOQ6 : amount due to banks abroad 海外银行同业的存款
<kfnpB= amount due to holding companies 控股公司存款
UBv,=v amount due to local banks 本港银行同业的存款
Yc`o5Q\> amount due to outport banks 外埠银行同业的存款
a Fl;BhM amount for note issue 发行纸币的款额
+UC G0D amount of bond 担保契据的款额
<!&[4-;fU amount of consideration 代价款额
*zaQx+L amount of contribution 供款数额
^8]NxV@l amount of indebtedness 负债款额
I~[F|d> amount of principal of the loan 贷款本金额
{IjF+@I amount of rates chargeable 应征差饷数额
hE &xE; amount of share capital 股本额
S~<$H y*kh amount of sums assured 承保款额
g6y B6vk amount of variation 变动幅度
'HO$C, 1] amount of vote 拨款数额
ww)<E`eGi amount payable 应付款额
' Y?"{HZ amount receivable 应收款额
UI0( =>L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.nO\kg oK analysis 分析
gGR"Z]DBk ancillary risk 附属风险
@hl.lq annual account 周年帐目；周年帐目报表；年度决算；年结
H(H<z,$}T annual accounting date 年结日期
S\^P ha
q annual allowance 每年免税额；年积金；年度津贴；年津
i9rN 9Mq?O annual balance 年度余额
\Yy$MLs annual disposable income 每年可动用收入
W}nlRbN? annual estimates 周年预算
[Hx0`Nc K annual fee 年费
B=U 3
annual general meeting 周年大会
52Yq annual growth rate 年增率；每年增长率
3 D6RLu annual long-term supplement 长期个案每年补助金
f@6QvkIa annual pensionable emolument 可供计算退休金的年薪
R1Pk TZP& annual report 年报
Y h7rU?Gj Annual Report on the Consumer Price Index 《消费物价指数年报》
H!c@klD annual return 周年报表；周年申报表；每年报税表格
t1]K<>g Annual Return Rules 《周年报表规则》
G%Bj hpL annual review of consumer prices 每年消费物价回顾
3\AU 72- annual roll-forward basis 逐年延展方式
b }\N;D.{ annual salary 年薪
3N 8t`N annual statement 年度报表；年度决算表
QemyCCP+ 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
>3ZFzh&OYQ annuitant 年金受益人
97Lte5c6r annuity 年金
tE. FrZS annuity contract 年金合约
P)"noG_'i annuity on human life 人寿年金
>d@&2F TO antecedent debt 先前的债项
yZAS# ko}} ante-dated cheque 倒填日期支票
u\a#{G;Z anticipated expenditure 预期开支
}pDqe;a{ anticipated net profit 预期纯利
02Y]`CXj anticipated revenue 预期收入
\ Bz_p'[G anti-inflation measure 反通货膨胀措施
`K*Q5n anti-inflationary stance 反通货膨胀立场
w}L]X1#sF apparent deficit 表面赤字
?yZ+D z\ apparent financial solvency 表面偿债能力
FSP+?(( apparent partner 表面合伙人
bw (a6qKK application for personal assessment 个人入息课税申请书
1Vsz4P"O $ application of fund 资金应用
5]~'_V application to release as liquidator and to destruct the books of accounts and documents
,k.3|aZE 申请免除清盘人职务及毁灭帐簿与文件
+ndaLhj' appointed actuary 委任精算师
Mo y <@+ appointed auditor 委任核数师；委任审计师
vGvf<ra;H appointed trustee 委任的受托人
#r$cyV!k appointer 委任人
D!@Ciw apportioned pro rata 按比例分摊
B3: ez
jj apportionment 分配；分摊
Amp#GR1CA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
RW |`n L apportionment formula 分摊方程式
*RDn0d[ apportionment of estate duty 遗产税的分摊
%fc !2E9| appraisal 估价；评估
kh!FR u h appreciable growth 可观增长
H= @}=aPf appreciable impact 显着影响
2^Eg 9y ' appreciable increase 可观增长
67VL@ ] appreciation 增值；升值
VX]. 3=T8 appreciation against other currencies 相对其他货币升值
N c1"g1JR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"C }b%aO: appreciation tax 增值税
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=Q appropriation 拨款；拨用；拨付
aL*&r~`&e' appropriation account 拨款帐目
. kQk C:~9 Appropriation Bill 拨款法案
b v G/|U appropriation-in-aid system 补助拨款办法
>d *iD approved assets 核准资产
.O74V~T approved basket stock 认可一篮子证券
I*%-cA%l approved budget 核准预算
[V^WGW2oY approved charitable donation 认可慈善捐款
!_ "@^?,q approved charitable institution 认可慈善机构
5k!g%sZ approved currency 核准货币；认可货币
b $'FvZbk approved estimates 核准预算
7OC#8, approved estimates of expenditure 核准开支预算
u&1q [0y approved overseas insurer 核准海外保险人
cU
R kP` approved overseas trust company 核准海外信托公司
+vv v[ approved pooled investment fund 核准汇集投资基金
7[w,:9& } approved provident fund scheme 认可公积金计划
BD68$y approved provision 核准拨款
? Fi=P# approved redeemable share 核准可赎回股份
c(J!~7 approved regional stock 认可地区性证券
}e !x5g approved retirement scheme 认可退休金计划
?Q sQnQ approved subordinated loan 核准附属贷款
, ">]`|? arbitrage 套戥；套汇；套利
|P[w==AAf arbitrageur 套戥者；套汇者
Hv!U| L arbitrary amount 临时款项
(XeE2l2M arrangement 措施；安排；协定
PjZv Q\Z arrears 欠款
,3?Q(=j arrears of pay 欠付薪酬
-!q :p&c arrears of revenue 逾期未收税款；逾期未收的帐项
Q(@U2a8 articles of association 组织章程；组织细则；组织章程细则
e7@ ojOQ% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
* $yR*}A ascertainment of profit 确定利润
ZU85P0 "Asia Clear" “亚洲结算系统”
?!;7:VIE Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S)lkz'tdk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E7NV ^4h Asian Development Fund [ADF] 亚洲发展基金
4
K!JQ|9 Asian dollar bond 亚洲美元债券
l%[EXZ Asian dollar market 亚洲美元市场
nKS 7Q1+ Asian dollar rate 亚洲美元利率
kv3E4,<9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\wo?47+= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$AfM>+GQ`n asked price 沽盘；喊价；索价；卖方报价
1|RANy assessable income 应评税入息
Y -pzy ']4 assessable loss 应评税亏损
~kShq% assessable profit 应评税利润
IHe/ xQ@ assessable value 应评税值
4^TG>j?M assessed profit 估定利润
QFw +cy assessed value 经评估价值
jK' N((Hz assessment 评税；评定；估价；评税单
TEMw8@b assessment number 评税编号；估价编号
< 0S,Q+& assessment of additional tax 补加税评税
Gkp< o assessment of performance 业绩评估；实绩评价
Fr%d}g Assessor 评税主任
A0Zt 8> w asset price bubbles 资产价格泡沫
ND5`Q"k
asset-backed securities 具资产保证的证券
59#lU~Kv assets accretion 资产增值
]ix!tb.Q assets and liabilities 资产与负债
>5j<4 ShW assets betterment statement 资产递增表；资产改进表
; >AL`M+ assets lending 实物放款；有抵押贷款
# hlCs assets of the company passing on the death 死者去世时转移的公司资产
:<Fe assets pledged as security for liabilities 用作负债抵押的资产
Wy ZL9 K{? assets portfolio 资产投资组合
Dc+'<" assets price 资产价格
U-:ieao@ assets quality 资产质素
\4AM*lZ assets realization 资产变现
eQVZO>)P1+ assets refinancing arrangement 资产再集资安排
HmZ{L +" assets securitization 资产证券化
RGK8'i/X assets situated outside Hong Kong 在香港以外地方的资产
= b[_@zq ] assets stripping 削减资产；拆卖资产
!wWJ^Oz= assets value 资产值
kFQ8
y~>y} assignee 承让人
06Gt&_Q assignment 转让；转让书；转让契
5l, ZoB8 assignment of interest 权益转让
e5OsI Vtjr assignment of letters patent and trade mark 专利证书及商标转让
0jzbG]pc:E assignment of property 物业转让；物业转让书
UK{irU|\ assignment right 转让权
\T;\XAGr assignor 转让人
_ ib"b# associate 有联系的人；有关连人士；相联者；合伙人；联系人
&E M\CjKv" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r@{~ 5&L associate member 附属会员
E d:eGm } associated body corporate 相联法人团体
HBY.DCN[Z associated company 相联公司；联属公司
wP57Pf0 associated corporation 相联法团
T<I=%P) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'oN\hy($,h 公认会计师公会〔英国〕
>5w x+n)/) Association of Futures Exchange Brokers 香港期货经纪协会
{>"NyY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1lsLJ4P association of underwriters 承保人组织
zSE<"(a assumption of control 接管
ZbT/$\0(6 assurance 担保；保险；转易；转易书
+`sv91c assurance of interest 权益的转易
.^b ft P\ at 19XX price 按一九ＸＸ年价格计算
vm'5s]kdh at a discount 按赔价计算；按贴水价格计算；打折扣
J|3E- p\o at a premium 按溢价计算；按升水价格计算
xP=/N!,# at call 通知付款；按通知
) 9S>Z ZF at constant market price 按固定市价计算
j Ah2N3) at constant price 按固定价格计算
&wU'p-V at cost 按成本计算
bT6sb#"W at current market price 按当时市价计算；按现时市价计算
h b/]8mR at current price 按当时价格计算；按现时价格计算
TM8 =U-A at factor cost 按要素成本计算；按生产要素成本计算
k Sc{^-<R at money-of-the-day price 按付款当日价格计算
f,z P* at or better 按指定或较佳价位〔买卖指令〕
%hN.ktZ/s at par 按面值计算；平价
GdVhK:<> at sight 见票即付
!m(4F(!"h at the close 按收市盘
lc6i KFyG at the opening 按开市盘
cE iu)2*e attestation 见证；见证条款
"C?5f]T at-the-money option 平价期权
~Z ~v attorney 受权人；受托代表人
=H8 xSJLh attornment 新拥有人承认书
=&dW(uyzY attributable profit 可归属利润
a{[+<8=@1 attributable share value 可归属股份价值
lZ&]|*> Auckland Stock Exchange 奥克兰证券交易所
$ \*`
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8SmnMt auctioneer 拍卖商
^Cv^yTj;& audit 审计；核数
L0%h nA@ Audit Commission 审计署
B$?qQ|0:= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"&Qctk`<P 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
%~NH0oFO audit review 帐目审查
YHV-|UNF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]ALc;lb-} audited account 审计帐目；经审计的帐目
}]UB;id' audited annual account 经审计的周年帐目
i77GE audited balance sheet 经审计的资产负债表
`N /RHb% auditor 核数师；核数主任；审计师
H ftxS auditor's certificate 核数师证明书；审计师证明书
nsb4S { auditor's report 核数师报告；审计师报告
QO{y/{ Aussie bond 澳元债券
zHfP+(ah austerity budget 紧缩预算
.7ayQp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Oq(VvS/ Australia All Ordinaries Index 澳洲所有普通股票指数
rSP_:} Australian Dollar [AUD] 澳元
B6}FIg) Australian Options Market 澳大利亚期权市场
8 iC:xcN3 Australian Securities Commission 澳洲证券事务监察委员会
uk`8X` ' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rAdacnZV Australian Stock Exchange 澳大利亚证券交易所
?v}Bd!'+P Austrian Schilling [ATS] 奥地利先令
IB9%QW"0 authentication 认证；鉴证
lz |
64J authority to purchase 委托购买证；委购书
Q}A=jew authorization 认可；核准；授权；授权书
IO.<q,pP!_ authorization by direction 指示授权
K,x W6DiH authorization by instruction 指令授权
]r ]k-GZ$ authorization by warrant 令状授权
tZWrz
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~:sE:9$z authorized agent 指定代理人
^ons:$0h authorized capital 法定资本
gd@p|PsS^ authorized clerk 出市员
g+zJ ? authorized dealer 认可交易商
dpN@#w authorized financial institution 认可财务机构
}ublR&zlp authorized fund 认可基金
@=]8^?$t
0 authorized fund house 获授权的基金公司；认可基金公司
I12KT~z<r authorized institution 认可机构
m)?5}ZwAH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u>T76,8|\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
; @4H5p authorized insurer 获授权保险人；获认可承保人
w3*-^: ?j authorized investment 特准投资项目
D>T],3U(H authorized person 获授权人
nX%AeDB AT authorized representative 获授权代表
&y_? rH authorized share capital 法定股本
\ a-CN> automated quotation system 自动报价系统
h#f&|* Q5m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R e:T 9K'e 自动交易系统〔香港期货交易所有限公司〕
]gd/}m)1 automatic adjustment mechanism 自动调整机制
%|Hp Bs#' automatic adjustment system 自动调整系统
r)l` Automatic Clearing House 自动票据交换所
7|D|4!i2Y automatic exchange rates accumulation system 自动化汇率累集系统
x(r+ P9f\< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oFg'wAO. automatic teller machine [ATM] 自动柜员机
,a(O`##Bn autopay 自动转帐
8cr NOZS6 available assets 可用资产
[Z }B" available fiscal reserve 现存财政储备
2)LX^?7R available profit 可用利润
2*[U n( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t3F?>G#y average 平均；平均数；海损
{/ UhUG average basic salary 平均基本薪金
P1d,8~ ; average consumer expenditure 平均消费开支；一般消费开支
;~tsF.= average cost 平均成本
7!d$M{0" average cost of land production 增辟土地平均成本
u( vw|nj` average daily turnover 平均每日成交额
[yd6gH average daily wage rate 平均每日工资率
=:5<{J OG average expenditure pattern 平均开支模式
A PHPN:v average growth rate 平均增长率
$pu3Ig$^ average net fixed assets 固定资产平均净值
V/H@vKN2 average of relatives 相对价格平均数
!k h{9I>M average price 平均价格
zA{8C];~ average propensity to consume 平均消费倾向；一般消费倾向
6F5,3& average propensity to save 平均储蓄倾向；一般储蓄倾向
bXl8v average rate 平均率
ER<e X4oU average revenue 平均收入；平均收益
z> :U{!5k average stock 平均库存；平均存货
eY3=|RR average yearly rent 平均年租
syFI$r f
_ avoidance of double taxation 避免双重课税
8t``N Z[ avoidance of tax 避税
