A:
W&& ;:Fr A share Ａ股；甲类股份
p?) ;eJtV/ abatement of tax 减税；减扣免税额
beRVD> T ABN AMRO Bank N.V. 荷兰银行
r&R B9S@*h above-the-line expenditure 线上项目支出；经常预算支出
El[)?+;D above-the-line receipt 线上项目收入；经常预算收入
+;N2p1ZBf ABSA Asia Limited 南非联合亚洲有限公司
%)|9E>fP]N absolute change 绝对数值变更
b F"G[pD absolute expenditure 实际开支
Crho=RJPR absolute guideline figure 绝对准则数字
%|g>%D3Z? absolute interest 绝对权益
-QM:
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#h8Sq~0 absolute profit margin 绝对利润幅度
zF8dKFE~ absolute value 实值；绝对值
)z73-M V" absolutely vested interest 绝对既得权益
q Gw -tPD< absorbed cost 已吸收成本；已分摊成本
g X ]-\ absorption 吸收；分摊；合并
vq^ f }id absorption rate 吸收率；摊配率；分摊率
+e yc`J ACB Finance Limited 亚洲商业财务有限公司
;#xmQi'` acceptable form of reciprocity 合理的互惠条件
4'`{H@]tb acceptable rate 适当利率；适当汇率
\N!AXD acceptance agreement 承兑协议
'=nQ$/!q acceptance for honour 参加承兑
% NA9{<I acceptor 承兑人；接受人；受票人
p?7v$ev_ acceptor for honour 参加承兑人
5 NS[dQG5 accident insurance 意外保险
%r%M lj:# Accident Insurance Association of Hong Kong 香港意外保险公会
=vDEfO/T accident insurance scheme 意外保险计划
Rs-]N1V accident year basis 意外年度基准
"a
ueL/dgN accommodation 通融；贷款
F)&@P-9+ accommodation bill 通融票据；空头票据
\> :CvTzF accommodation party 汇票代发人
x(etb<!jd account balance 帐户余额；帐户结余
-:2$ % account book 帐簿
dJ 2Hr;L c account collected in advance 预收款项
R7$:@<:g account current book 往来帐簿
9[b<5Ll t account of after-acquired property 事后取得的财产报告
Q[vJqkgT account of defaulter 拖欠帐目
ein4^o<f. account payable 应付帐款
Kw efs;<E? account payee only [A/C payee only] 只可转帐；存入收款人帐户
\Xm,OE_v" account receivable 应收帐款
&]e'KdXF account receivable report 应收帐款报表
s2'yY(u/ account statement 结单；帐单；会计财务报表
TUV&vz{ account title 帐户名称；会计科目
, SynnE68 accountant's report 会计师报告
Szq/hv=Q Accountant's Report Rules 会计师报告规则
< Z{HX[y accounting and auditing procedure 会计与审计程序；会计与核数程序
L;Vo Jf Accounting Arrangements 《会计安排》
Cjqklb/ accounting basis 会计基础
iop2L51eJ accounting by Official Receiver 破产管理署署长呈交的帐目
kzn5M&f> Accounting Circular 《会计通告》
Vr6@> @SC accounting class 会计类别
U3T#6Rptl accounting date 记帐日期；会计结算日期
cC=[Saatsf accounting for money 款项核算
Xu< k3oD7 Accounting Officer 会计主任
f&eK|7J_Yf accounting period 会计报告期；会计期
kbTm^y" accounting policy 会计政策；会计方针
f ,V <;s accounting practice 会计惯例
;1`fC@rI accounting principle 会计准则
sYe? M, accounting record 会计记录
{1V ($aBl accounting report 会计报告
"= 6_V?&w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4]G?G]lS> Accounting Society of China 中国会计学会
@wpN6 / accounting statement 会计报表
YQ+tDZY8` accounting system 会计制度；会计系统
#E? (vA1 accounting transaction 会计事项；帐务交易
z. $4!$q accounting treatment 会计处理
OMWbZ>jB accounting year 会计年度
M=1n QF2J accretion 增值；添加
U=Dms nD, accrual 应计项目；应累算数目
A<5ZF27 accrual basis 应计制；权责发生制
GN ]cDik accrual basis accounting 应计制会计；权责发生制会计
]ndvt[4L accrue 应累算；应计
Kqp(%8mf accrued benefit 应累算利益
&S l[ lXE accrued charges 应计费用
#33fGmd[ accrued cumulative preference share dividend 应累算的累积优先股股息
jhXkSj accrued expenses 应累算费用
%X4xv_o`f accrued interest payable 应付利息；应计未付利息
WF1px % accrued interest receivable 应收利息；应计未收利息
8P^I TL z% accrued right 累算权益
aGJC1x accruing profit 应累算的利润
lG4H:[5V accumulated fiscal reserve 累积财政储备
tw^,G( accumulated profit 累积利润；滚存溢利
U}6.h&$ accumulated reserve 累积储备
OTGofd2zf accumulation of surplus income 累积收益盈余
4{hps.$?~ acquired assets 既得资产
X%Z{K- acquisition 收购；购置；取得
oFy=-p+C acquisition cost 购置成本
a:"Uh** acquisition expenses 购置费用
^* J2'X38I acquisition of 100% interest 收购全部股权
S0~2{ G"v acquisition of control 取得控制权
=U #dJ^4P acquisition of fixed assets 购置固定资产
CK,7^U acquisition of shell “买壳”
_d"b;4l acquisition price 收购价
^HV>`Pjd}= act of God 天灾
73V|6tmgY acting partner 执事合伙人
q}~3C1 active market 买卖活跃的市场；交投畅旺的市场；旺市
?&|5=>u2}$ active partner 积极参与的合伙人
*+j* {> E active trading 交投活跃
@x"0 _Qw actual circulation 实际流通
::ajlRZG actual cost 实际成本
G B>QK actual expenditure 实际开支；实际支出
rs,2rSs g! actual income 实际入息；实际收入；实际收益
Qr^|:U!;[z actual market 现货市场
O\E /. B actual price 现货价；实际价格
t E@;X= actual profit 实际利润
Gnfd;.
(. actual quotation 实盘；实际价位；实际报价
4US"hexE< actual year basis 按实际年度计算
#0ETY\}ZD actuals 实货
S {;sUGcu actuarial investigation 精算调查
Pl=ZRKn actuarial principle 精算原则
>#hO).`C actuarial report 精算师报告
FN\E*@>X= Actuarial Society of Hong Kong 香港精算学会
4 !y%O actuarial valuation 精算师估值
j Dy-)2< actuary 精算师
.2%zC & ; ad referendum agreement 暂定协议；有待覆核的协定
jUSmq m' ad valorem duty 从价税；按值征税
Y( 3Bp\6 ad valorem duty system 从价税制
99:C" `E{ ad valorem fee 从价费
SS$[VV ad valorem tariff 从价关税
*a58ZI@ additional allowance 额外免税额
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$\wM/ additional amount for unexpired risk 未过期风险的额外款额
V'kX) $ additional assessable profit 补加应评税利润
zUKmx y@ additional assessment 补加评税
G '6@+$ppS additional commitment 额外承担
Qp/QaVQ+ additional commitment vote 额外承担拨款
BRlT7grgq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H*[ M\gN$ additional dependent parent allowance 供养父母额外免税额
W#KpPDgZE additional provision 额外拨款
`J zp Sw additional stamp duty 附加印花税
* MJX? additional tax 补加税罚款；补加税款
_59huC. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
g=QDu7Ux adjudged bankrupt 被裁定破产
c|M6 <} adjudicated bankrupt 裁定破产人
kKAP"'v adjudication fee 裁定费；评定印花税额手续费；评估契据费
Zr vz;p@~ adjudication of bankruptcy 裁定破产；宣告破产
a#>Yh ;FA adjudication of insolvency 裁定无力偿还债务
2
dAB-d:k adjusted actual 经调整的实数；调整后的实数
~kZ G{ adjusted current assets 经调整的流动资产；调整后的流动资产
~ vJ,`? adjusted figure 经调整的数字；调整后的数额
W7 Cc adjusted liabilities 经调整的负债；调整后的负债
c2&q*]?l; adjusted loss 经调整的亏损；调整后的亏损
<)u`~$n2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5qr'.m adjusted profit 经调整的利润；调整后的利润
*Eo?k<:zPm adjusted surplus 经调整的盈余额；调整后的盈余额
Pb?$t adjusted value 经调整的价值；调整后的价值
oJ4 AIQjB adjustment 调整；修订；理算〔保险〕
/4g1zrU adjustment centre 调剂中心
l y(>8 F adjustment lag 调整过程的时间差距；调整时差
o| #Qu8Lk adjustment mechanism 调整机制
c
)G3k/T5 adjustment of loss 亏损调整
(CsD*U`h adjustment process 调整过程；调整程序
qMLD)r L adjustment range 调整幅度
huJ&]"C administered exchange rate 受管制汇率
DpUbzr41+k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
KU8J bl*
administration expenses 行政费用
E=>FjCsu<- administration fee 手续费；行政费
.ox8*OO< administration in bankruptcy 破产管理
%d?cP}V administration order 遗产管理令
.7l&1C)i administrator 管理人；遗产管理人
j!]YNH@ administrator of the estate 遗产管理人
fZ*+2 T> admission of debt 债项承认书
vJ'2@f$ admission of proof 接纳债权证明
CC L advance 放贷款项；垫付款项；预支款项；预付款项
Q K r,g advance account 暂支帐目；预付款帐户
VzY8rI advance compensation 预付补偿金
K?BOvDW"` advance from shareholder 股东垫款
B]uc<`f advance pending reimbursement 预支以待日后付还
`[W[H(AjQ advanced economy 先进经济体系
P*I}yPeb advancement 预付；预付财产
h"_MA_]~ advances warrant 垫款令
dHv 68*^\' advancing 贷出
BDR.AZ adverse balance 逆差
8xccp4 adverse exchange 逆汇
i(>4wK!! advertisement addressed to shareholders 在报章刊登的致股东通告
;* :Pw?' advice for collection 托收通知书
R' C2o] advice of drawing 提款通知书；汇票通知书
b)=[1g/=L advice of payment 付款通知
Kjs.L!W Advisory Committee [Securities and Futures Commission]
}Q =!Y>Tc 谘询委员会〔证券及期货事务监察委员会〕
dvt9u9Vg= Advisory Committee on Diversification 经济多元化谘询委员会
T3k #VNH affidavit 誓章；遗产申报誓章
vvKEv/pN7 affidavit of no receipt 述明无收款的誓章
A1.7 O affiliate 联号；联营公司；附属公司
zmSUw}-4 N affiliated company 附属公司；联号；联营公司
b/C`J p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
><gG8MH0' affordability 负担能力
pKit~A,Q African Development Bank [AfDB] 非洲开发银行
YgUvOyaQXf after-acquired property 事后取得的财产
5 u*-L_ after-hours dealing 市后交易
Jo@|"cE= after-tax profit 税后盈利；税后利润；税后溢利
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^f]33 agency agreement 代理协议
OH">b6>\ agency expenses 代理机构的开支
?XA2& agency fee 代理费
Z yE `/J' Agency Law 《代理法》
[ 3{W^WSOz agent 代理人；承销人
]Bjyi[#bg agent of company 公司代理人
bdQ_?S( agent's fee 代理人费；经纪费
d`
jjGEj aggregate 总计；总数；总体数字
(] Y 5eM aggregate amount 总款额；总额
m<j8cJ( aggregate assets and liabilities 总体资产与负债
K 95p>E`9e aggregate at constant price 按固定价格计算的总体数字
">y%iE aggregate demand 总需求
cp#JB H O aggregate gross position 总持仓量
A?-oL=' aggregate limit 总限额
cm&I* 0\ aggregate of salaries tax 合计薪俸税
J6L K aggregate performance 总体表现；总体业绩
bO'Sgc[] aggregate supply 总体供应
i `dC G[ aggregate surplus 总盈余
w*oQ["SL aggregate total 整体总额
aC%m- m aggregate value 总值；合计价值
uF1~FKB aggregated basis 合计基准
D"ND+*Q [X aggregated net chargeable income 合计应课税入息实额
b\-&sM(W" aggregation 合并计算；合计；总和
E
,|xJjh aggregation of incomes of husband and wife 夫妇入息合并计算
)6|yb65ZUX aggregation of property 财产的总和
S"OR% agio 差价；贴水
rdJ d# S 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》
1n :8s'\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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5Al 7 《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》
[^U#Qj)hL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l zYnw)Pv 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?34 e- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z; A`oKd agreement for a settlement 授产协议
<;#~l* agreement for assignment 转让协议
Yw Z
Z{+n agreement for sale 售卖协议；买卖协议
Qzlo'e1 agreement for sale and purchase 买卖协议
?q; Fp agreement for the payment of interest 支付利息协议
ReM=eS agreement for the repayment of money 还款协议
d*~ ICir7 agreement of reinsurance 再保险协议
G-?d3 n
Agricultural Bank of China 中国农业银行
YRh B RE air passenger departure tax 飞机乘客离境税
Y6Lf@}2(i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(fCXxy Zrr airport tax 机场税
+(C6#R<LI alcohol duty 酒精税
B, TB3
{ alienation 让与；让渡；转让
Cb9;QzBVA# alimony 生活费；赡养费
p' + All Ordinaries Index [AOI] 所有普通股指数
QrYpZZ; all risks 全险；综合险
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v75O7l All Sales Record for Stock Market 《股票市场成交报告》
ZE2$I^DY- Allied Capital Resources Limited 新联财务有限公司
~[\_N \rm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jC7&s$>Q"g allocation letter 拨款信件
89wU -Aggq allocation of fund 分配款项；预留款项
}MHCd)78b allocation of profit 利润分配；溢利分配
>|twyb allocation warrant 拨款令
IuNiEtKx allotment 分配；配股
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!Tug*>m allotment notice 股份配售通知；配股通知
jz5qQt]^ allotment of shares 股份分配
sI K;x]Q) allowable 可获宽免；免税的
*g[^.Sg allowable business loss 可扣除的营业亏损
/Rg*~Ers
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)w0 AC"2O~ allowance 免税额；津贴；备抵；准备金
p TeOW9 allowance for debts 债项的免税额
"87ghj_} allowance for depreciation by wear and tear 耗损折旧免税额
2U; t(,dn' allowance for funeral expenses 殡殓费的免税额
m<0&~rg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WV #%PJ allowance for repairs and outgoings 修葺及支出方面的免税额
v7DE allowance to debtor 给债务人的津贴
_ B 5gR alteration of capital 资本更改
zJ)*Z,7 alternate trustee 候补受托人
4*'pl.rb> amalgamation 合并
IaT$ 6\> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j &
<i& ambit of charges 征税范围；收费范围
6Qx#%,U^ J amended valuation 经修订的估值
8'f4 Od ? American Commodities Exchange 美国商品交易所
lhw ,J]0* American Express Bank Limited 美国运通银行
I+dbZBX American Stock Exchange 美国证券交易所
FKT1fv[H amortization 摊销
H<}^'#"p amount due from banks 存放银行同业的款项
; uW}`Q< amount due from banks abroad 存放海外银行同业的款项
LWHd~"eU amount due from holding companies 控股公司欠款
q HP78&wUx amount due from local banks 存放本港银行同业的款项
^",ACWF4Sk amount due to banks 银行同业的存款
$`- 4Ax4% amount due to banks abroad 海外银行同业的存款
=Q[b'*o7 amount due to holding companies 控股公司存款
T+<A`k: - amount due to local banks 本港银行同业的存款
`/~8} Y{ amount due to outport banks 外埠银行同业的存款
-tyK~aasQ amount for note issue 发行纸币的款额
ngat0'oa amount of bond 担保契据的款额
/l<<_uk$ amount of consideration 代价款额
hYM@?/(q amount of contribution 供款数额
Xa[?^P amount of indebtedness 负债款额
;\\@q"n%< amount of principal of the loan 贷款本金额
Vgyew9>E amount of rates chargeable 应征差饷数额
yZ7,QsEsN amount of share capital 股本额
Hf vTxaK amount of sums assured 承保款额
Ie4 hhW amount of variation 变动幅度
S}ECW,K amount of vote 拨款数额
]f_6 '|5 A amount payable 应付款额
TW9WMId amount receivable 应收款额
'I /aboDB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ko/ I#) analysis 分析
]s GHG^I6 ancillary risk 附属风险
Xixqxm*8 annual account 周年帐目；周年帐目报表；年度决算；年结
,$
^C4I annual accounting date 年结日期
[w&$| h:; annual allowance 每年免税额；年积金；年度津贴；年津
+C(/ Lyo} annual balance 年度余额
zBJ7 (zh! annual disposable income 每年可动用收入
e a 00\ annual estimates 周年预算
LbZ:&/t^y8 annual fee 年费
w&B#goS annual general meeting 周年大会
hweaGL t0 annual growth rate 年增率；每年增长率
ZJ 7 7[ annual long-term supplement 长期个案每年补助金
Wxbq)Z[V annual pensionable emolument 可供计算退休金的年薪
OLvcivf annual report 年报
K.z64/H: Annual Report on the Consumer Price Index 《消费物价指数年报》
]Wq?H-B{ annual return 周年报表；周年申报表；每年报税表格
SY^dWLf Annual Return Rules 《周年报表规则》
rJ!{/ 3e annual review of consumer prices 每年消费物价回顾
3RR_fmMT) annual roll-forward basis 逐年延展方式
1[t=XDz/e annual salary 年薪
jvV9eA:zl annual statement 年度报表；年度决算表
zKsz*xv6b Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
N]<!j$pOz annuitant 年金受益人
L annuity 年金
~2zM kVH annuity contract 年金合约
Z+St B15 annuity on human life 人寿年金
3:f[gV9K antecedent debt 先前的债项
Xj5~%DZp ante-dated cheque 倒填日期支票
XFh>U7z. anticipated expenditure 预期开支
yG sz2T;w anticipated net profit 预期纯利
B-T/V-c7 anticipated revenue 预期收入
"n=vN<8(o anti-inflation measure 反通货膨胀措施
V2<?ol anti-inflationary stance 反通货膨胀立场
lZrVY+ D apparent deficit 表面赤字
YTjkPj: apparent financial solvency 表面偿债能力
]wWPXx[>/ apparent partner 表面合伙人
WwUv5GZTW application for personal assessment 个人入息课税申请书
S>0nx ^P application of fund 资金应用
ZZ.m(A TR application to release as liquidator and to destruct the books of accounts and documents
D^-7JbE] 申请免除清盘人职务及毁灭帐簿与文件
A?o Xq b appointed actuary 委任精算师
G_dsrpI=N appointed auditor 委任核数师；委任审计师
bQZ*r {g appointed trustee 委任的受托人
QZ?= M@|f appointer 委任人
W( Uu@^ apportioned pro rata 按比例分摊
4#'(" #R apportionment 分配；分摊
|K^"3`SJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H -xFiF apportionment formula 分摊方程式
[F[K^xYTlg apportionment of estate duty 遗产税的分摊
Cb_oS4vM appraisal 估价；评估
\ AC|?/sH appreciable growth 可观增长
KPpHwcYxT appreciable impact 显着影响
G5,~Z&}YS appreciable increase 可观增长
$L2%u8}8: appreciation 增值；升值
nxJee=qH appreciation against other currencies 相对其他货币升值
\xUe/= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!!:LJ appreciation tax 增值税
d.2mT?`# appropriation 拨款；拨用；拨付
v i)%$~ appropriation account 拨款帐目
n?:= Appropriation Bill 拨款法案
3J=Y9 } appropriation-in-aid system 补助拨款办法
XZ/[v8 approved assets 核准资产
N|Sf=q?Ko approved basket stock 认可一篮子证券
I
Nc^L approved budget 核准预算
_zu?.I0^ approved charitable donation 认可慈善捐款
@y/wEBb approved charitable institution 认可慈善机构
_HA$
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approved currency 核准货币；认可货币
wM _
6{ approved estimates 核准预算
@Fpb-Qd" approved estimates of expenditure 核准开支预算
kGUJ9Du approved overseas insurer 核准海外保险人
vw)7 !/# approved overseas trust company 核准海外信托公司
5c;h & approved pooled investment fund 核准汇集投资基金
Zv_jy@k approved provident fund scheme 认可公积金计划
o1/lZm{\~n approved provision 核准拨款
uyF|O/FC approved redeemable share 核准可赎回股份
n6(.{ M; approved regional stock 认可地区性证券
^o !O)D-q approved retirement scheme 认可退休金计划
A~dQ\M approved subordinated loan 核准附属贷款
L}yyaM) arbitrage 套戥；套汇；套利
/n4pXT arbitrageur 套戥者；套汇者
o|j *t7 arbitrary amount 临时款项
/S\cU`ZVe arrangement 措施；安排；协定
AC.A'|"]i arrears 欠款
BvU"4d;x arrears of pay 欠付薪酬
j2P n<0U arrears of revenue 逾期未收税款；逾期未收的帐项
1'4J[S\cM articles of association 组织章程；组织细则；组织章程细则
nCKbgM' " Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gs
W0 ascertainment of profit 确定利润
YUdxG/~' "Asia Clear" “亚洲结算系统”
NA.1QQ ;e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6UE(f@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TFepxF Asian Development Fund [ADF] 亚洲发展基金
CVi`bO 4\ Asian dollar bond 亚洲美元债券
Ce'pis Asian dollar market 亚洲美元市场
3 },Zlu Asian dollar rate 亚洲美元利率
sK 2
e& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y xBUj*3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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~Lf asked price 沽盘；喊价；索价；卖方报价
jb /8?7 assessable income 应评税入息
4{qB X? assessable loss 应评税亏损
F#{gfh assessable profit 应评税利润
(Bo bB]~a assessable value 应评税值
;p ]y)3 assessed profit 估定利润
w&BGJYI assessed value 经评估价值
n tP|\ E assessment 评税；评定；估价；评税单
- ~4+w assessment number 评税编号；估价编号
Sj dZyJa assessment of additional tax 补加税评税
R1-k3;v^ assessment of performance 业绩评估；实绩评价
J@9}`y=K Assessor 评税主任
~^vC,]hU asset price bubbles 资产价格泡沫
? &z Qa xD asset-backed securities 具资产保证的证券
T#O??3/%$1 assets accretion 资产增值
jvVi% k assets and liabilities 资产与负债
$A}QY5`+~S assets betterment statement 资产递增表；资产改进表
!eJCM`cp assets lending 实物放款；有抵押贷款
,5|d3 dJS assets of the company passing on the death 死者去世时转移的公司资产
#' hL b assets pledged as security for liabilities 用作负债抵押的资产
a9~"3y assets portfolio 资产投资组合
:h:@o h_= assets price 资产价格
(XH2Sy assets quality 资产质素
)uL r?$qe assets realization 资产变现
9B +wYJp assets refinancing arrangement 资产再集资安排
+/?iCmW assets securitization 资产证券化
s~},y ]YV assets situated outside Hong Kong 在香港以外地方的资产
oY`qI nM_ assets stripping 削减资产；拆卖资产
^UA(HthY assets value 资产值
]Fb 0Az assignee 承让人
%TrF0{NR90 assignment 转让；转让书；转让契
xiyxr R; assignment of interest 权益转让
\O7J=6fn assignment of letters patent and trade mark 专利证书及商标转让
XV'fW~j\ assignment of property 物业转让；物业转让书
yW.COWL=) assignment right 转让权
+dkS/b assignor 转让人
?G? gy2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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<9 F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a-n4:QT associate member 附属会员
iS@\ =CK associated body corporate 相联法人团体
&HM-g7|C0E associated company 相联公司；联属公司
B(l-}| m_ associated corporation 相联法团
Oe1 t\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tL0`Rvl 公认会计师公会〔英国〕
["3df>!f Association of Futures Exchange Brokers 香港期货经纪协会
@<_`2eW'/R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
= z:U ~D association of underwriters 承保人组织
NE"jh_m- assumption of control 接管
AH.9A_dG assurance 担保；保险；转易；转易书
xfSG~csoz assurance of interest 权益的转易
GLKO]y at 19XX price 按一九ＸＸ年价格计算
FoPginZ]J at a discount 按赔价计算；按贴水价格计算；打折扣
! ;>(i e\ at a premium 按溢价计算；按升水价格计算
{aN(d3c at call 通知付款；按通知
)%du@a8 at constant market price 按固定市价计算
"u u)2Xe at constant price 按固定价格计算
]2+g&ox4' at cost 按成本计算
hb uZaxo< at current market price 按当时市价计算；按现时市价计算
dyQh:u
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\Kd7dK9&] at factor cost 按要素成本计算；按生产要素成本计算
~" O NAX at money-of-the-day price 按付款当日价格计算
${U6= at or better 按指定或较佳价位〔买卖指令〕
oVZ4bRl at par 按面值计算；平价
nR8 ]@c C at sight 见票即付
LD+f'^>>Z at the close 按收市盘
gZ(O)uzv at the opening 按开市盘
W81o"TR|pt attestation 见证；见证条款
.R5/8VuHF at-the-money option 平价期权
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=z o< attorney 受权人；受托代表人
lVeH+"M? attornment 新拥有人承认书
jeDlH6X' attributable profit 可归属利润
=sQ(iso%f attributable share value 可归属股份价值
~q% Auckland Stock Exchange 奥克兰证券交易所
J(d2:V{h auction 拍卖
ccO
aCr auctioneer 拍卖商
\_oy$>; audit 审计；核数
Xa`(;CLW? Audit Commission 审计署
W._G0b4} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
= cfm= + 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〕
0->/`/xm audit review 帐目审查
D6!t VdnVe Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jXEGSn audited account 审计帐目；经审计的帐目
PI7IBI audited annual account 经审计的周年帐目
6tOi^+qN audited balance sheet 经审计的资产负债表
'\*A"8; h auditor 核数师；核数主任；审计师
k)E ;( auditor's certificate 核数师证明书；审计师证明书
j%M @# auditor's report 核数师报告；审计师报告
L+Pc<U)T+ Aussie bond 澳元债券
o`%I{?UCDJ austerity budget 紧缩预算
\7E`QY4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0~xaUM` Australia All Ordinaries Index 澳洲所有普通股票指数
X} apxSd" Australian Dollar [AUD] 澳元
$e /*/. Australian Options Market 澳大利亚期权市场
IYNM U\s Australian Securities Commission 澳洲证券事务监察委员会
MOV =n 75 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>.Q0 Tx!P Australian Stock Exchange 澳大利亚证券交易所
?~qC,N [ Austrian Schilling [ATS] 奥地利先令
rh $1-Y authentication 认证；鉴证
R^9"N?Q7;` authority to purchase 委托购买证；委购书
k.Zll,s authorization 认可；核准；授权；授权书
96W4 c]NT authorization by direction 指示授权
md6*c./Z authorization by instruction 指令授权
3%NE/lw1 authorization by warrant 令状授权
K<,Y^ 3]6? authorization of unit trust 单位信托的认可
N &B>#: authorized agent 指定代理人
dy_.(r5[L] authorized capital 法定资本
DyI2Ye authorized clerk 出市员
fH!=Zb_{8 authorized dealer 认可交易商
a R#Cot authorized financial institution 认可财务机构
n.;3X authorized fund 认可基金
A;%kl`~iyz authorized fund house 获授权的基金公司；认可基金公司
@+0V& jc authorized institution 认可机构
T` ;k!F46 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3 Vu8F" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
CTU9~~ Xk authorized insurer 获授权保险人；获认可承保人
s<{GpWT8 authorized investment 特准投资项目
zMU68vwM authorized person 获授权人
pSrsp r authorized representative 获授权代表
h ]C2 8=N authorized share capital 法定股本
Wy)('EM automated quotation system 自动报价系统
ork|yj/A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aa= b<Cd 自动交易系统〔香港期货交易所有限公司〕
!@yQK<0 automatic adjustment mechanism 自动调整机制
Ge9}8 automatic adjustment system 自动调整系统
gCwt0 ) Automatic Clearing House 自动票据交换所
LO> 8 j: automatic exchange rates accumulation system 自动化汇率累集系统
!>|`l y$6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cX"G7Bh automatic teller machine [ATM] 自动柜员机
3qcpf: autopay 自动转帐
5xv,!/@ available assets 可用资产
Fs9W>*( available fiscal reserve 现存财政储备
O <iI available profit 可用利润
Z>HNe9pr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lDU#7\5. average 平均；平均数；海损
</hR!Sb] average basic salary 平均基本薪金
O &\< F T5 average consumer expenditure 平均消费开支；一般消费开支
jQIV2TY [ average cost 平均成本
[5pn@o average cost of land production 增辟土地平均成本
4`G=q^GL, average daily turnover 平均每日成交额
/^ QFqM; average daily wage rate 平均每日工资率
iXnx1w average expenditure pattern 平均开支模式
#?5VsD8 average growth rate 平均增长率
/ ~"AG l. average net fixed assets 固定资产平均净值
'7=<#Bl c average of relatives 相对价格平均数
U:Fpj~E_w average price 平均价格
c8tP+O9 average propensity to consume 平均消费倾向；一般消费倾向
p(7c33SyF average propensity to save 平均储蓄倾向；一般储蓄倾向
x[a'(5PwY average rate 平均率
lzI/\% average revenue 平均收入；平均收益
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xxXZGUp average stock 平均库存；平均存货
4=
$!_,. average yearly rent 平均年租
jM;d>Gymx avoidance of double taxation 避免双重课税
-s D:+Te avoidance of tax 避税
