A:
8>sToNRNe A share Ａ股；甲类股份
oU.LYz_ abatement of tax 减税；减扣免税额
1Lf :TQB ABN AMRO Bank N.V. 荷兰银行
[|\JIr=of5 above-the-line expenditure 线上项目支出；经常预算支出
e2v [ma- above-the-line receipt 线上项目收入；经常预算收入
J}-,!3qxW ABSA Asia Limited 南非联合亚洲有限公司
!a[1rQH absolute change 绝对数值变更
Yy"05V. absolute expenditure 实际开支
^|(w )Sy absolute guideline figure 绝对准则数字
liUrw7, absolute interest 绝对权益
?r,lgaw absolute order of discharge 绝对破产解除令
u}7#3JfLn absolute profit margin 绝对利润幅度
)D: I@`* absolute value 实值；绝对值
N}*|*!6hI absolutely vested interest 绝对既得权益
n0T'"i[ absorbed cost 已吸收成本；已分摊成本
M)U 32gI: absorption 吸收；分摊；合并
HZ1e~IIw absorption rate 吸收率；摊配率；分摊率
U&D"f M8 ACB Finance Limited 亚洲商业财务有限公司
)&j4F) acceptable form of reciprocity 合理的互惠条件
}cL9`a9j acceptable rate 适当利率；适当汇率
L##lXUl acceptance agreement 承兑协议
~ZSP K;D[ acceptance for honour 参加承兑
GCUzKf& acceptor 承兑人；接受人；受票人
_:,:U[@Vz acceptor for honour 参加承兑人
JWa9[Dj accident insurance 意外保险
x"Hi!h )v Accident Insurance Association of Hong Kong 香港意外保险公会
<Cvlz^K[ accident insurance scheme 意外保险计划
>!OD[9 accident year basis 意外年度基准
XZv(B^ accommodation 通融；贷款
~7W?W< accommodation bill 通融票据；空头票据
N%A[}Y0;MW accommodation party 汇票代发人
v [_C^; account balance 帐户余额；帐户结余
:/BU-SFK^ account book 帐簿
L//Z\xr| account collected in advance 预收款项
Wh:SZa| account current book 往来帐簿
['MG/FKuv account of after-acquired property 事后取得的财产报告
5_ @8g+~ account of defaulter 拖欠帐目
m q`EM OH account payable 应付帐款
%r0yBK2uOp account payee only [A/C payee only] 只可转帐；存入收款人帐户
_91g=pM account receivable 应收帐款
8xQ5[Ov account receivable report 应收帐款报表
<|M cE account statement 结单；帐单；会计财务报表
0@yHT-Dy account title 帐户名称；会计科目
J>Y wMl accountant's report 会计师报告
cp0@wC#d Accountant's Report Rules 会计师报告规则
8Vkw
vc accounting and auditing procedure 会计与审计程序；会计与核数程序
gsn3]^X Accounting Arrangements 《会计安排》
:t6 w+h
accounting basis 会计基础
5' /Ney9N accounting by Official Receiver 破产管理署署长呈交的帐目
Zu\(XN?62 Accounting Circular 《会计通告》
X=Q)R 1~6v accounting class 会计类别
]w/`02w"$ accounting date 记帐日期；会计结算日期
M ]dS>W%U accounting for money 款项核算
V f JYYR Accounting Officer 会计主任
vs/.'yD/C accounting period 会计报告期；会计期
)v-s de\ accounting policy 会计政策；会计方针
+-=w` accounting practice 会计惯例
+zQ
a"Ep* accounting principle 会计准则
1 f ]04TI accounting record 会计记录
x1\,WOrmK accounting report 会计报告
Fg)Iw<7_2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M1^?_; B Accounting Society of China 中国会计学会
J~6+z BF accounting statement 会计报表
OAMsqeWYA accounting system 会计制度；会计系统
,~-"EQT accounting transaction 会计事项；帐务交易
#YM5P accounting treatment 会计处理
[V ~ (7U accounting year 会计年度
bb# F2r4 accretion 增值；添加
hHsCr@i accrual 应计项目；应累算数目
_uuxTNN0x* accrual basis 应计制；权责发生制
\ %Er%yv) accrual basis accounting 应计制会计；权责发生制会计
{(@M0? accrue 应累算；应计
\f6SA{vR| accrued benefit 应累算利益
ZR< T\w accrued charges 应计费用
2r2qZ#I} accrued cumulative preference share dividend 应累算的累积优先股股息
VLuhURI) accrued expenses 应累算费用
>(s)S[\ accrued interest payable 应付利息；应计未付利息
<=A1d\ accrued interest receivable 应收利息；应计未收利息
kh /n|2 accrued right 累算权益
O(8Px accruing profit 应累算的利润
5:%xuJD accumulated fiscal reserve 累积财政储备
~6z<tyD^ accumulated profit 累积利润；滚存溢利
{OP[Rrm accumulated reserve 累积储备
sas}k7m" accumulation of surplus income 累积收益盈余
4k5X'&Q acquired assets 既得资产
_jOu`1w acquisition 收购；购置；取得
Ah,X?0+ acquisition cost 购置成本
*Ppb; acquisition expenses 购置费用
)-q#hY acquisition of 100% interest 收购全部股权
9k mkF , acquisition of control 取得控制权
>M{=qs acquisition of fixed assets 购置固定资产
luYkC@I@a acquisition of shell “买壳”
kw&,<V77 ~ acquisition price 收购价
=X[]0.I% act of God 天灾
`0Y`]kSY+ acting partner 执事合伙人
-xS{{ "- active market 买卖活跃的市场；交投畅旺的市场；旺市
<H{%` active partner 积极参与的合伙人
=&RpW7] active trading 交投活跃
;*^2,_ actual circulation 实际流通
5qzFH, actual cost 实际成本
.}n%gc~ A actual expenditure 实际开支；实际支出
0b%"=J2/p. actual income 实际入息；实际收入；实际收益
{.=089`{ actual market 现货市场
#~l(t_m{ actual price 现货价；实际价格
8"L#5MO t actual profit 实际利润
90g=&O5@O actual quotation 实盘；实际价位；实际报价
fcaUj9qN actual year basis 按实际年度计算
R( 2,1f=d actuals 实货
vwF#;jj\ actuarial investigation 精算调查
O_vCZW
a3 actuarial principle 精算原则
jEK{QOq 0 actuarial report 精算师报告
tqo k.h Actuarial Society of Hong Kong 香港精算学会
f/"? (7F actuarial valuation 精算师估值
73C7g<
Mx actuary 精算师
Fsdp" X. ad referendum agreement 暂定协议；有待覆核的协定
iO$Z?Dyg9 ad valorem duty 从价税；按值征税
9 5cIdF 6m ad valorem duty system 从价税制
V 46=48K. ad valorem fee 从价费
=:neGqd\_E ad valorem tariff 从价关税
>)`yG'[ additional allowance 额外免税额
HNXMM additional amount for unexpired risk 未过期风险的额外款额
LVHIQ9 additional assessable profit 补加应评税利润
<!qN<#$y additional assessment 补加评税
O+f'Ql additional commitment 额外承担
{H F,F=W additional commitment vote 额外承担拨款
MBp, ! _Q6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~F)[H'$A additional dependent parent allowance 供养父母额外免税额
;@5N additional provision 额外拨款
h7?uM^p additional stamp duty 附加印花税
_8QHx;} additional tax 补加税罚款；补加税款
U5[,UrC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4hl`~&yDf adjudged bankrupt 被裁定破产
z4! Y9 adjudicated bankrupt 裁定破产人
FaA'%P@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
?aMd#.& adjudication of bankruptcy 裁定破产；宣告破产
,F;<Y9] adjudication of insolvency 裁定无力偿还债务
Fu%D 2%V$/ adjusted actual 经调整的实数；调整后的实数
5~ip N/)E adjusted current assets 经调整的流动资产；调整后的流动资产
}Bk>' adjusted figure 经调整的数字；调整后的数额
@ #u'z ~a) adjusted liabilities 经调整的负债；调整后的负债
{7F?30: ] adjusted loss 经调整的亏损；调整后的亏损
6'S q|@VOi 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
:o37 V! adjusted profit 经调整的利润；调整后的利润
+ cXdF adjusted surplus 经调整的盈余额；调整后的盈余额
y [jck: adjusted value 经调整的价值；调整后的价值
!3*:6 adjustment 调整；修订；理算〔保险〕
}c]u'a!4 adjustment centre 调剂中心
[ D$% LR X adjustment lag 调整过程的时间差距；调整时差
vx7wW<e%D adjustment mechanism 调整机制
Uo]x6j< adjustment of loss 亏损调整
dj }y6V& adjustment process 调整过程；调整程序
"| ,;~k1 adjustment range 调整幅度
PI-o)U$Ehv administered exchange rate 受管制汇率
6}/m~m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:qAF}|6 administration expenses 行政费用
7 'B9z/ administration fee 手续费；行政费
W)LtnD2 w administration in bankruptcy 破产管理
bVgmjt2&> administration order 遗产管理令
QKP@+E_U administrator 管理人；遗产管理人
&YpWfY&V administrator of the estate 遗产管理人
*B*dWMh admission of debt 债项承认书
-|cB7 P admission of proof 接纳债权证明
!'5t(Zw5 advance 放贷款项；垫付款项；预支款项；预付款项
B k
yW advance account 暂支帐目；预付款帐户
K lbUs\E advance compensation 预付补偿金
'Dx_ n7&= advance from shareholder 股东垫款
T GuvyY advance pending reimbursement 预支以待日后付还
FfS KE advanced economy 先进经济体系
Z *Lv!6WS advancement 预付；预付财产
h* lU&8)m\ advances warrant 垫款令
.E/NlGm[ advancing 贷出
cedH#;V!j adverse balance 逆差
zNh$d;(O$^ adverse exchange 逆汇
.dw;b~p advertisement addressed to shareholders 在报章刊登的致股东通告
:k&5Z` >) advice for collection 托收通知书
_mG>^QI. advice of drawing 提款通知书；汇票通知书
1)N~0)dO advice of payment 付款通知
X/AA8QV o Advisory Committee [Securities and Futures Commission]
vVfIe 5+OP 谘询委员会〔证券及期货事务监察委员会〕
-.
J@ Advisory Committee on Diversification 经济多元化谘询委员会
n&fV^ x affidavit 誓章；遗产申报誓章
<&m
`)FJ affidavit of no receipt 述明无收款的誓章
{8im{]8_ affiliate 联号；联营公司；附属公司
J_@`:l0,z affiliated company 附属公司；联号；联营公司
N*{>8iFo4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y'9<fSn5& affordability 负担能力
( i)Ed9~F" African Development Bank [AfDB] 非洲开发银行
WoSJp5By$ after-acquired property 事后取得的财产
iS#m{1m$$ after-hours dealing 市后交易
{0J
(=\u after-tax profit 税后盈利；税后利润；税后溢利
\f-HfYG agency agreement 代理协议
]
RLEyDB agency expenses 代理机构的开支
_[p@V_my agency fee 代理费
O{&wqV5m" Agency Law 《代理法》
7a#zr_ r agent 代理人；承销人
B,NHy
C1i agent of company 公司代理人
!fT3mI6u\ agent's fee 代理人费；经纪费
TM*<hC aggregate 总计；总数；总体数字
<&87aDY z aggregate amount 总款额；总额
j"J[dlm2M aggregate assets and liabilities 总体资产与负债
R1j)0b6cQ% aggregate at constant price 按固定价格计算的总体数字
K[Ao_v2g aggregate demand 总需求
=>u9k:('9 aggregate gross position 总持仓量
];7/DM#Np aggregate limit 总限额
wPRs.(]_ aggregate of salaries tax 合计薪俸税
Zt{\<5j aggregate performance 总体表现；总体业绩
)an,-EIX% aggregate supply 总体供应
V + dFL9 aggregate surplus 总盈余
=7P(T`j aggregate total 整体总额
# fkOm
Y7X aggregate value 总值；合计价值
~'3hK4 aggregated basis 合计基准
!1{kG%B= aggregated net chargeable income 合计应课税入息实额
ZNjq H[ aggregation 合并计算；合计；总和
f< K7m aggregation of incomes of husband and wife 夫妇入息合并计算
j87IxB?o aggregation of property 财产的总和
1v"r8=Wt agio 差价；贴水
M\w%c5 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》
=2tl149m/z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
uJ_"gPO 《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》
@ ;T?R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1Zi(5S) 《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》
W :X N! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$/XR/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n q3B( agreement for a settlement 授产协议
99mo]1_ agreement for assignment 转让协议
@uzzyp r> agreement for sale 售卖协议；买卖协议
;=oGg%@aP agreement for sale and purchase 买卖协议
KRN{Ath. agreement for the payment of interest 支付利息协议
2Hj;o agreement for the repayment of money 还款协议
K26x,m]p agreement of reinsurance 再保险协议
1u\kxlZ Agricultural Bank of China 中国农业银行
v>]^wH>/" air passenger departure tax 飞机乘客离境税
N \Wd 0b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W*D].| airport tax 机场税
ypA)G /; alcohol duty 酒精税
(g
9G!I alienation 让与；让渡；转让
/&Vgo ~.J alimony 生活费；赡养费
a"|\n_ All Ordinaries Index [AOI] 所有普通股指数
u*C"d1v= all risks 全险；综合险
`<x|< ey All Sales Record for Stock Market 《股票市场成交报告》
VjhwafYC Allied Capital Resources Limited 新联财务有限公司
*d/,Y-tl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|= U(8t allocation letter 拨款信件
/@~&zx&_ allocation of fund 分配款项；预留款项
y+D"LeCAad allocation of profit 利润分配；溢利分配
VN[i;4o:| allocation warrant 拨款令
Vo-]&u&cr
allotment 分配；配股
5q>u]n9] allotment notice 股份配售通知；配股通知
2`]_c= allotment of shares 股份分配
M_monj}Z allowable 可获宽免；免税的
%G>|u/:U allowable business loss 可扣除的营业亏损
8OW504AD allowable expenses 可扣税的支出
G*$a81dAX allowance 免税额；津贴；备抵；准备金
. wv!; allowance for debts 债项的免税额
g0~3;y allowance for depreciation by wear and tear 耗损折旧免税额
H%:u9DlEK/ allowance for funeral expenses 殡殓费的免税额
QW_QizR>| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%M_5C4&6 allowance for repairs and outgoings 修葺及支出方面的免税额
:.,3Zw{l allowance to debtor 给债务人的津贴
S.kFs{;1x alteration of capital 资本更改
^"?b!=n! alternate trustee 候补受托人
!1 M=9 ~$! amalgamation 合并
#:?MtVC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_U@;Z*(%vh ambit of charges 征税范围；收费范围
gUq) M amended valuation 经修订的估值
->S6S_H/+& American Commodities Exchange 美国商品交易所
A t#'q>Dn American Express Bank Limited 美国运通银行
k-M-=VvA American Stock Exchange 美国证券交易所
8(Y=MW;g amortization 摊销
|UO&18Y7- amount due from banks 存放银行同业的款项
7:_ \t!] amount due from banks abroad 存放海外银行同业的款项
|NiW r1&i0 amount due from holding companies 控股公司欠款
G?OwhX amount due from local banks 存放本港银行同业的款项
9u\&kQxqD amount due to banks 银行同业的存款
{lhdropd amount due to banks abroad 海外银行同业的存款
D|Tv`47ntu amount due to holding companies 控股公司存款
;%R+]&J amount due to local banks 本港银行同业的存款
`Y`QxU!d% amount due to outport banks 外埠银行同业的存款
pd rF/U+ amount for note issue 发行纸币的款额
A -dL_3 amount of bond 担保契据的款额
H#j oc0?P amount of consideration 代价款额
FS vtiNW< amount of contribution 供款数额
G)E#wh_S^ amount of indebtedness 负债款额
Y }C~&Ph amount of principal of the loan 贷款本金额
x _3Zd amount of rates chargeable 应征差饷数额
X[cSmkp7 amount of share capital 股本额
gl4|D amount of sums assured 承保款额
Q3vWwP;t~ amount of variation 变动幅度
]v^;]0vcr amount of vote 拨款数额
U/JeEI%L amount payable 应付款额
@zJhJ'~ Sl amount receivable 应收款额
Z`l9 7$\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
EPz$`#Sh" analysis 分析
/?; 8F ancillary risk 附属风险
X%1fMC annual account 周年帐目；周年帐目报表；年度决算；年结
?q%) 8 E annual accounting date 年结日期
+c699j;[ annual allowance 每年免税额；年积金；年度津贴；年津
s)e ;
c<(/ annual balance 年度余额
3-Q*um h annual disposable income 每年可动用收入
`aS9 o]t annual estimates 周年预算
g]g2`ab | annual fee 年费
(zFUC ] annual general meeting 周年大会
;NrkX? Y annual growth rate 年增率；每年增长率
_faI*OY8 annual long-term supplement 长期个案每年补助金
w:z@!< annual pensionable emolument 可供计算退休金的年薪
"$Wi SR annual report 年报
l_!.yV{ Annual Report on the Consumer Price Index 《消费物价指数年报》
A;sd rA annual return 周年报表；周年申报表；每年报税表格
&B^vHH Annual Return Rules 《周年报表规则》
eq SCNYN annual review of consumer prices 每年消费物价回顾
+McKyEa annual roll-forward basis 逐年延展方式
1 D fB9n annual salary 年薪
P7I,xcOm annual statement 年度报表；年度决算表
`ecuquX' 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
Cl;B%5yl annuitant 年金受益人
dJ# .
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!C j1:P annuity contract 年金合约
:zC'jceO annuity on human life 人寿年金
m<BL/ 7 antecedent debt 先前的债项
,uD>.-> ante-dated cheque 倒填日期支票
2&W(@w T$ anticipated expenditure 预期开支
Musz+<] anticipated net profit 预期纯利
Q r;es,f anticipated revenue 预期收入
"Yn <]Pa _ anti-inflation measure 反通货膨胀措施
62}bs /% anti-inflationary stance 反通货膨胀立场
&Z+a ( apparent deficit 表面赤字
)>ed6A1 apparent financial solvency 表面偿债能力
%<e\s6|P: apparent partner 表面合伙人
@NXGVmY1} application for personal assessment 个人入息课税申请书
BEM+FG application of fund 资金应用
'n Nw application to release as liquidator and to destruct the books of accounts and documents
: 5@cj j 申请免除清盘人职务及毁灭帐簿与文件
%>uGzQ61 appointed actuary 委任精算师
j\nnx8`7 appointed auditor 委任核数师；委任审计师
RGGP6SDc appointed trustee 委任的受托人
& 50Kn[ appointer 委任人
)S$!36Ni[ apportioned pro rata 按比例分摊
E0 c5c apportionment 分配；分摊
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P<% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W|T"'M _ apportionment formula 分摊方程式
.ukP)r Ge apportionment of estate duty 遗产税的分摊
H{x}gBQ appraisal 估价；评估
unmuY^+< appreciable growth 可观增长
n>\BPi z appreciable impact 显着影响
`}F=Zjy appreciable increase 可观增长
twx8TQ 9 appreciation 增值；升值
ij6M E6 appreciation against other currencies 相对其他货币升值
Y. yM 1 z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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>\a] appreciation tax 增值税
BNg\;2r appropriation 拨款；拨用；拨付
}0uSm%," appropriation account 拨款帐目
Y }"|J ~ Appropriation Bill 拨款法案
R,A|"Q appropriation-in-aid system 补助拨款办法
gv; =Yhw.c approved assets 核准资产
?x @B Ze approved basket stock 认可一篮子证券
~ ?aq=T approved budget 核准预算
M~7?m/Wj approved charitable donation 认可慈善捐款
3Fh<%<= approved charitable institution 认可慈善机构
:*1Gs, approved currency 核准货币；认可货币
`4Z#/g approved estimates 核准预算
8 &VwAo approved estimates of expenditure 核准开支预算
L.15EXAB approved overseas insurer 核准海外保险人
%|Vo Zx ^ approved overseas trust company 核准海外信托公司
eF"7[_+D approved pooled investment fund 核准汇集投资基金
1,W%t \D approved provident fund scheme 认可公积金计划
"Q+'lA[} approved provision 核准拨款
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EdN$O approved redeemable share 核准可赎回股份
Xt'R@"H<V9 approved regional stock 认可地区性证券
L]#J?lE& approved retirement scheme 认可退休金计划
Ydmz!CEu approved subordinated loan 核准附属贷款
o C U8;z arbitrage 套戥；套汇；套利
gsc*![N arbitrageur 套戥者；套汇者
/w!b2 KwV arbitrary amount 临时款项
nP?(9;3* arrangement 措施；安排；协定
E[LXZh arrears 欠款
g i:;{ arrears of pay 欠付薪酬
Ih`n:aA arrears of revenue 逾期未收税款；逾期未收的帐项
bqf=;N vog articles of association 组织章程；组织细则；组织章程细则
X8 b o?0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'[5tc fG#z ascertainment of profit 确定利润
F& H~JJ "Asia Clear" “亚洲结算系统”
h|%d=`P, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Np|i Xwl1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e\.|d<N? Asian Development Fund [ADF] 亚洲发展基金
pZGs o Asian dollar bond 亚洲美元债券
^k^%w/fo Asian dollar market 亚洲美元市场
b_Ba0 h= Asian dollar rate 亚洲美元利率
I]Wb\&$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)TyL3Z\>( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D2>EG~xWq asked price 沽盘；喊价；索价；卖方报价
)sB`!:~HjP assessable income 应评税入息
"C=HBJdYB5 assessable loss 应评税亏损
TDY }oGmNn assessable profit 应评税利润
fUb5KCZ assessable value 应评税值
SNff assessed profit 估定利润
Y!o@"Ct assessed value 经评估价值
2Pi}<pG~ assessment 评税；评定；估价；评税单
5 jy>)WqK assessment number 评税编号；估价编号
QsDa b4 assessment of additional tax 补加税评税
?Dm! ;Z+7 assessment of performance 业绩评估；实绩评价
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XW Assessor 评税主任
DfV_08 asset price bubbles 资产价格泡沫
wGISb\rr asset-backed securities 具资产保证的证券
ffm19 B= assets accretion 资产增值
3=dGz^Zdv: assets and liabilities 资产与负债
MkJL9eG assets betterment statement 资产递增表；资产改进表
N3r{|Bu assets lending 实物放款；有抵押贷款
I U 4[}x assets of the company passing on the death 死者去世时转移的公司资产
":"M/v%F assets pledged as security for liabilities 用作负债抵押的资产
sNX$ =<E assets portfolio 资产投资组合
R,Tw0@{O* assets price 资产价格
e@0wF59 assets quality 资产质素
+#Ov9b assets realization 资产变现
)_.@M '? assets refinancing arrangement 资产再集资安排
h{<^?= assets securitization 资产证券化
|EU}& k2 assets situated outside Hong Kong 在香港以外地方的资产
0<v~J9i assets stripping 削减资产；拆卖资产
)zUV6U7v assets value 资产值
^n] tf9{I assignee 承让人
FAE>N-brQ assignment 转让；转让书；转让契
{%S1x{U}W- assignment of interest 权益转让
_E' M(.B< assignment of letters patent and trade mark 专利证书及商标转让
uLhamE) assignment of property 物业转让；物业转让书
(: ZOoL assignment right 转让权
Q:-H U bB assignor 转让人
>PySd" u associate 有联系的人；有关连人士；相联者；合伙人；联系人
|.(o4<nx. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|nD2k,S<? associate member 附属会员
T
X6Ydd associated body corporate 相联法人团体
`2S{.s associated company 相联公司；联属公司
eIof{# associated corporation 相联法团
zq4mT;rqz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Cn28&$:J 公认会计师公会〔英国〕
RNX}W lo-s Association of Futures Exchange Brokers 香港期货经纪协会
[.<vISRir Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zy$hDy0 association of underwriters 承保人组织
Z/beROW ) assumption of control 接管
wM!QU{Lz assurance 担保；保险；转易；转易书
A| Y \Y } assurance of interest 权益的转易
y62;&{?m at 19XX price 按一九ＸＸ年价格计算
ItOVx!"@9 at a discount 按赔价计算；按贴水价格计算；打折扣
i,4JS,82I at a premium 按溢价计算；按升水价格计算
7BI0g@$Nn] at call 通知付款；按通知
R>gj "nB at constant market price 按固定市价计算
y-sQ"HPN at constant price 按固定价格计算
M 9f*7{c at cost 按成本计算
u%}vTCg*p at current market price 按当时市价计算；按现时市价计算
)[nzmL*w at current price 按当时价格计算；按现时价格计算
t '9E~_!C at factor cost 按要素成本计算；按生产要素成本计算
IyP\7WZ at money-of-the-day price 按付款当日价格计算
Ujj2A^ at or better 按指定或较佳价位〔买卖指令〕
ZklidHL'); at par 按面值计算；平价
T _Y 6AII at sight 见票即付
9 sE>K) at the close 按收市盘
7* `ldao~ at the opening 按开市盘
O=mG L attestation 见证；见证条款
UBC[5E$ at-the-money option 平价期权
B[$KnQM9Y attorney 受权人；受托代表人
Xd|5 { attornment 新拥有人承认书
]"CA P% attributable profit 可归属利润
}JlQQ attributable share value 可归属股份价值
9w0 ^= Auckland Stock Exchange 奥克兰证券交易所
n:<avl@o< auction 拍卖
{v`wQM[ auctioneer 拍卖商
CSsb~/Oxu audit 审计；核数
~s 5Sk#.z5 Audit Commission 审计署
4El{2cfA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q?1 K xD! 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〕
O]2h=M@q. audit review 帐目审查
#4c uNX5m% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8u+ (+25 audited account 审计帐目；经审计的帐目
`H +Eo<U audited annual account 经审计的周年帐目
PL8 akA# audited balance sheet 经审计的资产负债表
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'8_K auditor 核数师；核数主任；审计师
v<2+yZ M auditor's certificate 核数师证明书；审计师证明书
H Ppnw] _ auditor's report 核数师报告；审计师报告
5.\!k8a Aussie bond 澳元债券
'Ob5l: austerity budget 紧缩预算
ORHC bw 9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d!wd,Xj} Australia All Ordinaries Index 澳洲所有普通股票指数
m]DjIs*@%h Australian Dollar [AUD] 澳元
E&K8hY %5 Australian Options Market 澳大利亚期权市场
fp>o ^+VB Australian Securities Commission 澳洲证券事务监察委员会
{H>iL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=lDmP |^ Australian Stock Exchange 澳大利亚证券交易所
TR%?U/_4;r Austrian Schilling [ATS] 奥地利先令
Y K[O#V authentication 认证；鉴证
?2=c'%w7 authority to purchase 委托购买证；委购书
^OQ_iPPI authorization 认可；核准；授权；授权书
?tSY=DK\n authorization by direction 指示授权
;w6\r!O, authorization by instruction 指令授权
u YH{4% authorization by warrant 令状授权
$x2<D : authorization of unit trust 单位信托的认可
vF([m OZ authorized agent 指定代理人
}'X}!_9w> authorized capital 法定资本
9td(MZ%i~N authorized clerk 出市员
<N`rcKE%~P authorized dealer 认可交易商
T%]:
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hQet?*diU authorized fund 认可基金
6Q wL authorized fund house 获授权的基金公司；认可基金公司
`zsKc 6% authorized institution 认可机构
]mqB&{g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u>? VD% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y*AHwc<w` authorized insurer 获授权保险人；获认可承保人
z1Ju;k( 8 authorized investment 特准投资项目
74[} AA authorized person 获授权人
a\MU5%}\ authorized representative 获授权代表
8?)Da&+f authorized share capital 法定股本
f,uxo AS automated quotation system 自动报价系统
9g *~X;`2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{9=U6m^R2 自动交易系统〔香港期货交易所有限公司〕
"3>#[o automatic adjustment mechanism 自动调整机制
5VPuH Y2 automatic adjustment system 自动调整系统
6>vj({,1Y* Automatic Clearing House 自动票据交换所
0<Pe~i_ = automatic exchange rates accumulation system 自动化汇率累集系统
@ ?%"nK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:#|77b0 automatic teller machine [ATM] 自动柜员机
\NSwoP autopay 自动转帐
$ jn tT(V available assets 可用资产
,Y5+UzE@ available fiscal reserve 现存财政储备
)1i)I?m available profit 可用利润
O'mX7rY<<( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lq9c2xK average 平均；平均数；海损
(>Yii_Cd average basic salary 平均基本薪金
'%~zu]f' average consumer expenditure 平均消费开支；一般消费开支
2KzKNe( average cost 平均成本
1R:h$* -z average cost of land production 增辟土地平均成本
<T&$1 m{ average daily turnover 平均每日成交额
kO9ye i
average daily wage rate 平均每日工资率
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o/*4 average expenditure pattern 平均开支模式
M,{F/Yu average growth rate 平均增长率
:g\qj? o average net fixed assets 固定资产平均净值
d6n6 =
[* average of relatives 相对价格平均数
|0bSxPXn! average price 平均价格
xGH% 4J\ average propensity to consume 平均消费倾向；一般消费倾向
3N JH"amk average propensity to save 平均储蓄倾向；一般储蓄倾向
5&xvY.!27V average rate 平均率
7u}r^+6_o average revenue 平均收入；平均收益
q6D hypB average stock 平均库存；平均存货
on mO>q* average yearly rent 平均年租
\e?T 9c6, avoidance of double taxation 避免双重课税
&\(YmY avoidance of tax 避税
