A:
&f$jpIyV X A share Ａ股；甲类股份
^B<jMt abatement of tax 减税；减扣免税额
}0
Z3Lrv ABN AMRO Bank N.V. 荷兰银行
ugz1R+f_4{ above-the-line expenditure 线上项目支出；经常预算支出
vhKD_}}aP above-the-line receipt 线上项目收入；经常预算收入
3't?%$'5 ABSA Asia Limited 南非联合亚洲有限公司
IlY,V absolute change 绝对数值变更
G 7u85cie absolute expenditure 实际开支
h4U .wk absolute guideline figure 绝对准则数字
hM-q C|! absolute interest 绝对权益
] GJskBm absolute order of discharge 绝对破产解除令
D*b>
l_ absolute profit margin 绝对利润幅度
(q
utgnW absolute value 实值；绝对值
),86Y:^4 absolutely vested interest 绝对既得权益
) 57OZ absorbed cost 已吸收成本；已分摊成本
9E+^FZ e absorption 吸收；分摊；合并
!|SawT5t absorption rate 吸收率；摊配率；分摊率
r~X6qC ACB Finance Limited 亚洲商业财务有限公司
N GNn_1 acceptable form of reciprocity 合理的互惠条件
I>:'5V acceptable rate 适当利率；适当汇率
wx< DzC acceptance agreement 承兑协议
*<KY ^; acceptance for honour 参加承兑
L i}yK[\] acceptor 承兑人；接受人；受票人
nG2RBeJV acceptor for honour 参加承兑人
*%8d W accident insurance 意外保险
l PjgBp{/ Accident Insurance Association of Hong Kong 香港意外保险公会
w!Z3EA ;` accident insurance scheme 意外保险计划
]>!]X*\9 accident year basis 意外年度基准
0=~Ji_5mB accommodation 通融；贷款
=^6]N~*,D accommodation bill 通融票据；空头票据
-k'=s{iy accommodation party 汇票代发人
6;ICX2Wq' account balance 帐户余额；帐户结余
ZC05^ account book 帐簿
W /IyF){ account collected in advance 预收款项
8<xJmcTEwO account current book 往来帐簿
3+IS7ATn account of after-acquired property 事后取得的财产报告
c#_%|gg account of defaulter 拖欠帐目
$OmtN" account payable 应付帐款
p[c C%3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
fZg Z account receivable 应收帐款
Te;`-E L account receivable report 应收帐款报表
p!=/a)4X account statement 结单；帐单；会计财务报表
u4%-e )$X account title 帐户名称；会计科目
-) w/nq accountant's report 会计师报告
avdi9!J2 Accountant's Report Rules 会计师报告规则
@>d a%cX accounting and auditing procedure 会计与审计程序；会计与核数程序
k(et b# Accounting Arrangements 《会计安排》
*M&~R(TMn accounting basis 会计基础
o o`mVRV f accounting by Official Receiver 破产管理署署长呈交的帐目
R5Ti|k.~Y" Accounting Circular 《会计通告》
KY@k4S+ accounting class 会计类别
T. {P}#'| accounting date 记帐日期；会计结算日期
}V 09tK/M accounting for money 款项核算
WFTTBUoH Accounting Officer 会计主任
*5wb8 [ accounting period 会计报告期；会计期
S#jE1 EN accounting policy 会计政策；会计方针
rN
OwB2e accounting practice 会计惯例
=5+:<e,& accounting principle 会计准则
M}HGFN accounting record 会计记录
8I
JFQDGA9 accounting report 会计报告
N'IzHyo. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S-My 6'ar Accounting Society of China 中国会计学会
u)%J5TR .Y accounting statement 会计报表
By %aTuV$ accounting system 会计制度；会计系统
M>-x \[n+ accounting transaction 会计事项；帐务交易
yhZ 2-*pTg accounting treatment 会计处理
4W 6gKY accounting year 会计年度
*c. *e4uzF accretion 增值；添加
eP6>a7gc accrual 应计项目；应累算数目
i9$
-l k accrual basis 应计制；权责发生制
B \BP:;" accrual basis accounting 应计制会计；权责发生制会计
>[NNu Y~ accrue 应累算；应计
ZM0vB% M| accrued benefit 应累算利益
s+,Jw V?b accrued charges 应计费用
NU81 V0:jG accrued cumulative preference share dividend 应累算的累积优先股股息
@N34 Q-l accrued expenses 应累算费用
h%Bp%Y9 accrued interest payable 应付利息；应计未付利息
)%P!<|s:5 accrued interest receivable 应收利息；应计未收利息
ZfoI7<?33 accrued right 累算权益
&!_ >J0 accruing profit 应累算的利润
nD|Bo 9 accumulated fiscal reserve 累积财政储备
?z p$Wz;k accumulated profit 累积利润；滚存溢利
zoA]7pG- accumulated reserve 累积储备
!Vy /-N accumulation of surplus income 累积收益盈余
7N 7W0Ky acquired assets 既得资产
fE,\1LK4 acquisition 收购；购置；取得
c.r]w acquisition cost 购置成本
dCN4aY[d acquisition expenses 购置费用
kowBB0 acquisition of 100% interest 收购全部股权
(zte 'F4 acquisition of control 取得控制权
2e#hJ-/`- acquisition of fixed assets 购置固定资产
kk&
([ xqU acquisition of shell “买壳”
("ql//SL acquisition price 收购价
\v sf Y act of God 天灾
"p0e6Z= acting partner 执事合伙人
R FWJ ZN" active market 买卖活跃的市场；交投畅旺的市场；旺市
o^H.uBO{ active partner 积极参与的合伙人
OUQySac active trading 交投活跃
0;KjP?5 actual circulation 实际流通
~Cm_=[ actual cost 实际成本
/U+0T>(HS actual expenditure 实际开支；实际支出
] 9F$/M# actual income 实际入息；实际收入；实际收益
L S
<\%A} actual market 现货市场
6;Wn s' actual price 现货价；实际价格
TZ3"u@ 06 actual profit 实际利润
3P N<J actual quotation 实盘；实际价位；实际报价
s$s~p
+U actual year basis 按实际年度计算
L3pNna actuals 实货
rUmaKh?v|X actuarial investigation 精算调查
bW-9YXj% actuarial principle 精算原则
}Ox5 ,S}ra actuarial report 精算师报告
M8(N9)N Actuarial Society of Hong Kong 香港精算学会
Z^wogIAV actuarial valuation 精算师估值
b9X "p*'p actuary 精算师
e#Bx lC ad referendum agreement 暂定协议；有待覆核的协定
n|q $=jE ad valorem duty 从价税；按值征税
k n T CX ad valorem duty system 从价税制
e aB6e@]@ ad valorem fee 从价费
N3"O#C ad valorem tariff 从价关税
V q4g#PcG additional allowance 额外免税额
OiI29 additional amount for unexpired risk 未过期风险的额外款额
Ku$:. additional assessable profit 补加应评税利润
LYhj I additional assessment 补加评税
*sz:c3{_ additional commitment 额外承担
| $ additional commitment vote 额外承担拨款
*5m4 j=- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z}$wvd additional dependent parent allowance 供养父母额外免税额
~T">)Y~+xI additional provision 额外拨款
NpI "XQ additional stamp duty 附加印花税
OXDE U. additional tax 补加税罚款；补加税款
B :oE&Ahh{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r^zra|] adjudged bankrupt 被裁定破产
% 1h%#/#[ adjudicated bankrupt 裁定破产人
{ 0?^ $R8j adjudication fee 裁定费；评定印花税额手续费；评估契据费
\3q Z0 adjudication of bankruptcy 裁定破产；宣告破产
#l 7(W G adjudication of insolvency 裁定无力偿还债务
!A":L0[ 7n adjusted actual 经调整的实数；调整后的实数
& Zy%Zz adjusted current assets 经调整的流动资产；调整后的流动资产
Smg z} adjusted figure 经调整的数字；调整后的数额
=/kwUjC? adjusted liabilities 经调整的负债；调整后的负债
S3 Dmc\f adjusted loss 经调整的亏损；调整后的亏损
h\-3Y U 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
((Uw[8#2 ` adjusted profit 经调整的利润；调整后的利润
7fE U5@ adjusted surplus 经调整的盈余额；调整后的盈余额
{?X:?M_ adjusted value 经调整的价值；调整后的价值
y8%QS* adjustment 调整；修订；理算〔保险〕
tK7v&[cI adjustment centre 调剂中心
*{<46 0`!q adjustment lag 调整过程的时间差距；调整时差
w Dp5HZ> adjustment mechanism 调整机制
rUn1*KWbE adjustment of loss 亏损调整
$-AG $1 adjustment process 调整过程；调整程序
,)?!p_*@: adjustment range 调整幅度
L+ K,Y:D!W administered exchange rate 受管制汇率
Tji* \<? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,B 2p\ administration expenses 行政费用
'u}OeS"f administration fee 手续费；行政费
ze"`5z26| administration in bankruptcy 破产管理
_D"V^4^yqu administration order 遗产管理令
F,}7rhY(U^ administrator 管理人；遗产管理人
'"C& d ia administrator of the estate 遗产管理人
B }f d#dr admission of debt 债项承认书
F zmc #? admission of proof 接纳债权证明
_*w kTI+j advance 放贷款项；垫付款项；预支款项；预付款项
/`s{!t#Y advance account 暂支帐目；预付款帐户
aO &!Y\=@ advance compensation 预付补偿金
5J~@jPU advance from shareholder 股东垫款
o#uhPUZ advance pending reimbursement 预支以待日后付还
U2G[uDa; advanced economy 先进经济体系
pL5Bz!_r advancement 预付；预付财产
F e1^9ja advances warrant 垫款令
hm, H3pN advancing 贷出
<I 0 EjV adverse balance 逆差
5Sz &j adverse exchange 逆汇
WU\Bs2 advertisement addressed to shareholders 在报章刊登的致股东通告
z"\<GmvB advice for collection 托收通知书
k 5g vo advice of drawing 提款通知书；汇票通知书
p54 e'Zb advice of payment 付款通知
-[}Ah NYK Advisory Committee [Securities and Futures Commission]
& iO53I^r/ 谘询委员会〔证券及期货事务监察委员会〕
zD@RW<M Advisory Committee on Diversification 经济多元化谘询委员会
NjFlV(XT} affidavit 誓章；遗产申报誓章
o)WzZ,\F^J affidavit of no receipt 述明无收款的誓章
0u}+n+\ g affiliate 联号；联营公司；附属公司
M#}k@
;L3 affiliated company 附属公司；联号；联营公司
^V0I!&7lx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ju-#F@38 affordability 负担能力
b
Bkg/p] African Development Bank [AfDB] 非洲开发银行
n,#o6ali> after-acquired property 事后取得的财产
6GMwB@ b after-hours dealing 市后交易
s:xt 4< after-tax profit 税后盈利；税后利润；税后溢利
n Tv^] [ agency agreement 代理协议
woUt* G@ agency expenses 代理机构的开支
T_ j0*A $ agency fee 代理费
B-p ]. Agency Law 《代理法》
@yNC Wa~N agent 代理人；承销人
Z{^Pnit agent of company 公司代理人
RPw1i* agent's fee 代理人费；经纪费
("s!t?!&YS aggregate 总计；总数；总体数字
h'B0rVQia> aggregate amount 总款额；总额
V~7Oa2'#B aggregate assets and liabilities 总体资产与负债
wBCBZs$H aggregate at constant price 按固定价格计算的总体数字
g?rK&UTU aggregate demand 总需求
Ri/D>[ aggregate gross position 总持仓量
6m0- he~ aggregate limit 总限额
9 Xe|*bT aggregate of salaries tax 合计薪俸税
af_b G; aggregate performance 总体表现；总体业绩
uoq|l aggregate supply 总体供应
byHXRA)39 aggregate surplus 总盈余
Dco3`4pl aggregate total 整体总额
i4<n# ]1!t aggregate value 总值；合计价值
DD'RSV5] aggregated basis 合计基准
G&q@B`I aggregated net chargeable income 合计应课税入息实额
zB8J|uG aggregation 合并计算；合计；总和
.Fx-$ Yqy aggregation of incomes of husband and wife 夫妇入息合并计算
, }B{) aggregation of property 财产的总和
YeI| &FMX agio 差价；贴水
.2
}5Dc,eR 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》
._p^0U xT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9gFfbvd 《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》
5Z_aN|Xn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R:y u 《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》
Q"k #eEA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.-:@+=( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mW )C=X% agreement for a settlement 授产协议
|! cM_& agreement for assignment 转让协议
eC='[W<a. agreement for sale 售卖协议；买卖协议
$-uMWJ)l agreement for sale and purchase 买卖协议
&4m;9<8 \ agreement for the payment of interest 支付利息协议
M tG~ O;?8 agreement for the repayment of money 还款协议
rT'<6]` agreement of reinsurance 再保险协议
Ubv_ a Agricultural Bank of China 中国农业银行
\|7Y"WEQ air passenger departure tax 飞机乘客离境税
3uuB/8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y' ? {yx{ airport tax 机场税
b?:SC UI alcohol duty 酒精税
Uc0Sb alienation 让与；让渡；转让
&ER,;^H `6 alimony 生活费；赡养费
o(YF`;OhvS All Ordinaries Index [AOI] 所有普通股指数
l8 XY all risks 全险；综合险
CTZ#Qi NP All Sales Record for Stock Market 《股票市场成交报告》
:@,UPc -+ Allied Capital Resources Limited 新联财务有限公司
ui&^ m, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]g]~! ": allocation letter 拨款信件
ogJ> `0 +J allocation of fund 分配款项；预留款项
G3D!ifho.# allocation of profit 利润分配；溢利分配
qb PC5v allocation warrant 拨款令
L[Y|K%;~ allotment 分配；配股
J';XAB } allotment notice 股份配售通知；配股通知
cJ#%OU3 p allotment of shares 股份分配
!}J19]\ allowable 可获宽免；免税的
R 5Cy% allowable business loss 可扣除的营业亏损
(!koz'f allowable expenses 可扣税的支出
}/VSIS@Z allowance 免税额；津贴；备抵；准备金
l)qGG$7$ allowance for debts 债项的免税额
jO5We mqf allowance for depreciation by wear and tear 耗损折旧免税额
{%8=q J3@ allowance for funeral expenses 殡殓费的免税额
tVHQ$jJY% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zf A"xD allowance for repairs and outgoings 修葺及支出方面的免税额
`$>cQwB,D allowance to debtor 给债务人的津贴
+||[H)qym alteration of capital 资本更改
J
S ms
\ alternate trustee 候补受托人
An=Q`Uxt/ amalgamation 合并
/i
IWt\J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@, SN8K0T ambit of charges 征税范围；收费范围
C44*qiG. amended valuation 经修订的估值
^ = R SoR American Commodities Exchange 美国商品交易所
O;RNmiVoq American Express Bank Limited 美国运通银行
o T^r American Stock Exchange 美国证券交易所
9 F|e . amortization 摊销
{ud^+I& amount due from banks 存放银行同业的款项
y:dwx *Q9I amount due from banks abroad 存放海外银行同业的款项
_R;+}1G/ amount due from holding companies 控股公司欠款
^j g{MTa amount due from local banks 存放本港银行同业的款项
*Bx' g|
u amount due to banks 银行同业的存款
DZ&AwF amount due to banks abroad 海外银行同业的存款
f/e2td*A amount due to holding companies 控股公司存款
>}B~~C; amount due to local banks 本港银行同业的存款
?]2OT5@&s amount due to outport banks 外埠银行同业的存款
D;OR?NdgvW amount for note issue 发行纸币的款额
l&m'?. g f amount of bond 担保契据的款额
"dBCS amount of consideration 代价款额
4W+%`x_U] amount of contribution 供款数额
ppPzI, amount of indebtedness 负债款额
)4bZ;'B5 amount of principal of the loan 贷款本金额
{#%;Hq P amount of rates chargeable 应征差饷数额
}$1Aw%p^ amount of share capital 股本额
Gq^#.o] amount of sums assured 承保款额
x^JjoI2vf amount of variation 变动幅度
}NETiJ"6 amount of vote 拨款数额
8A|i$#.& amount payable 应付款额
2s8(r8 AI amount receivable 应收款额
0%5x&vx'S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z, /y2H2 analysis 分析
M ^~ ancillary risk 附属风险
!FR1yO'd > annual account 周年帐目；周年帐目报表；年度决算；年结
Yq%D/dU8 annual accounting date 年结日期
P7 p' j annual allowance 每年免税额；年积金；年度津贴；年津
Nx"v|" annual balance 年度余额
Jul xF jC annual disposable income 每年可动用收入
_Rnq5y annual estimates 周年预算
Ab f=b<bu annual fee 年费
a3oSSkT annual general meeting 周年大会
g6 3?(+Fz annual growth rate 年增率；每年增长率
{>=#7e-] annual long-term supplement 长期个案每年补助金
U-3uT&m*9. annual pensionable emolument 可供计算退休金的年薪
Is ! DiB annual report 年报
od~`q4p1(- Annual Report on the Consumer Price Index 《消费物价指数年报》
js8\" annual return 周年报表；周年申报表；每年报税表格
O" x/O#66 Annual Return Rules 《周年报表规则》
|A@Gch fd annual review of consumer prices 每年消费物价回顾
Zc57] ~ annual roll-forward basis 逐年延展方式
3a#j&] annual salary 年薪
\^% 5! annual statement 年度报表；年度决算表
Y/w) VV 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
9 ulr6 annuitant 年金受益人
fO{E65uA annuity 年金
_G5M Q% z annuity contract 年金合约
yy-\$<j annuity on human life 人寿年金
zVs|go>F antecedent debt 先前的债项
^, KN@ ante-dated cheque 倒填日期支票
Q.[^5
8 anticipated expenditure 预期开支
#%g~fh anticipated net profit 预期纯利
CmPix]YMQ anticipated revenue 预期收入
ICgyCsZ, anti-inflation measure 反通货膨胀措施
ps6c>AN`A& anti-inflationary stance 反通货膨胀立场
"Z6: d"S` apparent deficit 表面赤字
>}ozEX6c2 apparent financial solvency 表面偿债能力
{b vm83{T apparent partner 表面合伙人
GQ8r5V4: application for personal assessment 个人入息课税申请书
`g iCytv application of fund 资金应用
q3E_.{t application to release as liquidator and to destruct the books of accounts and documents
'((Ll 申请免除清盘人职务及毁灭帐簿与文件
g1`/xJz | appointed actuary 委任精算师
c/57_fOK appointed auditor 委任核数师；委任审计师
20f):A6 appointed trustee 委任的受托人
R4|<Vp<U2 appointer 委任人
l7r!fAV-f apportioned pro rata 按比例分摊
^ok;<fJ apportionment 分配；分摊
;zO( bj> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>AW=N apportionment formula 分摊方程式
'2%/ h4jY apportionment of estate duty 遗产税的分摊
A
fctycQ- appraisal 估价；评估
K Ced!OJ+ appreciable growth 可观增长
hOx">yki appreciable impact 显着影响
3f :I<S7 appreciable increase 可观增长
B$ )6X appreciation 增值；升值
-zVa[ & appreciation against other currencies 相对其他货币升值
-ijQT B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X+K$y:UZ appreciation tax 增值税
a;`-LOO5& appropriation 拨款；拨用；拨付
0R2 AhA# appropriation account 拨款帐目
PaFJw5f Appropriation Bill 拨款法案
otO6<%/m appropriation-in-aid system 补助拨款办法
.SdEhW15) approved assets 核准资产
1W5\ approved basket stock 认可一篮子证券
"ppT<8Qi' approved budget 核准预算
VPTT* a` approved charitable donation 认可慈善捐款
)Cz^X p)# approved charitable institution 认可慈善机构
>cD+&h34 approved currency 核准货币；认可货币
'go jP approved estimates 核准预算
RfwTqw4@ approved estimates of expenditure 核准开支预算
q'?:{k$% approved overseas insurer 核准海外保险人
hqY9\,.C approved overseas trust company 核准海外信托公司
${ ~U A 6 approved pooled investment fund 核准汇集投资基金
8E Y< ^: approved provident fund scheme 认可公积金计划
\6Ze H approved provision 核准拨款
O.E approved redeemable share 核准可赎回股份
1h+!< c q approved regional stock 认可地区性证券
VmkYl$WZo approved retirement scheme 认可退休金计划
6mBX{- Z[ approved subordinated loan 核准附属贷款
MOG[cp arbitrage 套戥；套汇；套利
kI3-G~2 arbitrageur 套戥者；套汇者
Wx/!My u arbitrary amount 临时款项
WJU`
g arrangement 措施；安排；协定
j#U?'g arrears 欠款
t{>66jm\R arrears of pay 欠付薪酬
c+G: bb%p arrears of revenue 逾期未收税款；逾期未收的帐项
y+?tU SPP articles of association 组织章程；组织细则；组织章程细则
-i'T!Qg1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/)de`k" ascertainment of profit 确定利润
7Yxy2[ "Asia Clear" “亚洲结算系统”
!o4xI? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*<U&DOYV: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
EBM\p+x& Asian Development Fund [ADF] 亚洲发展基金
64 \Z OG\, Asian dollar bond 亚洲美元债券
('uYA&9 Asian dollar market 亚洲美元市场
$YS D%/c Asian dollar rate 亚洲美元利率
fwAN9zs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4ij` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5! Z+2Cu] asked price 沽盘；喊价；索价；卖方报价
A EnS_Q assessable income 应评税入息
Oyq<y~} assessable loss 应评税亏损
;.W 0Aa assessable profit 应评税利润
[`fq4Ky assessable value 应评税值
["Q8`vV0WO assessed profit 估定利润
J5Fg ]O* assessed value 经评估价值
'{ cN~A2b4 assessment 评税；评定；估价；评税单
dtM@iDljj assessment number 评税编号；估价编号
#G.3a]p}" assessment of additional tax 补加税评税
MQY1he2M assessment of performance 业绩评估；实绩评价
%T6#c7U_ Assessor 评税主任
''BP4=r5 n asset price bubbles 资产价格泡沫
>W'SG3Hmc asset-backed securities 具资产保证的证券
+Z E&]BO{ assets accretion 资产增值
d0 V > ;Q assets and liabilities 资产与负债
:/%Vpdd@ assets betterment statement 资产递增表；资产改进表
]QT0sGl assets lending 实物放款；有抵押贷款
;*W]]4fy assets of the company passing on the death 死者去世时转移的公司资产
\-s) D#Y;r assets pledged as security for liabilities 用作负债抵押的资产
R~ w(] assets portfolio 资产投资组合
[l #WS assets price 资产价格
aG}9 Z8D assets quality 资产质素
Pz|qy, assets realization 资产变现
}h_Op7.5D assets refinancing arrangement 资产再集资安排
@?B=8VHR assets securitization 资产证券化
EkSTN assets situated outside Hong Kong 在香港以外地方的资产
&ApJ'uC assets stripping 削减资产；拆卖资产
#]eXI
$HP assets value 资产值
EJWMr`zd n assignee 承让人
}7=a,1T assignment 转让；转让书；转让契
D hZtiqL#_ assignment of interest 权益转让
Xq>e]#gR assignment of letters patent and trade mark 专利证书及商标转让
-;P<Q`{I assignment of property 物业转让；物业转让书
N^
D/}n assignment right 转让权
Xb^\{s?b assignor 转让人
_f3A6ER` associate 有联系的人；有关连人士；相联者；合伙人；联系人
M2@q{RiS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eF8`an5S associate member 附属会员
8nn kv,wa associated body corporate 相联法人团体
M?cKt.t associated company 相联公司；联属公司
K%=n \ Y associated corporation 相联法团
}=;>T)QmMO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R\.huOJh 公认会计师公会〔英国〕
OaCL'! Association of Futures Exchange Brokers 香港期货经纪协会
uAvs Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=|U2 }U; association of underwriters 承保人组织
4G>|It assumption of control 接管
=( n'#mV assurance 担保；保险；转易；转易书
zi?'3T%Ie assurance of interest 权益的转易
3yKI2en " at 19XX price 按一九ＸＸ年价格计算
AVyZ#`, at a discount 按赔价计算；按贴水价格计算；打折扣
MW`a>' 0t? at a premium 按溢价计算；按升水价格计算
7 $9fGo at call 通知付款；按通知
"}OFwes at constant market price 按固定市价计算
q5vs;,_
| at constant price 按固定价格计算
Yi p9K[ at cost 按成本计算
>|Jw ,,uf at current market price 按当时市价计算；按现时市价计算
4|$D.`Wu at current price 按当时价格计算；按现时价格计算
0[1 !K&(L at factor cost 按要素成本计算；按生产要素成本计算
b(SV_.4,' at money-of-the-day price 按付款当日价格计算
g?>AY2f[5 at or better 按指定或较佳价位〔买卖指令〕
@^` <iTK&p at par 按面值计算；平价
HQ
s)T at sight 见票即付
Z@[ ,"{Sn at the close 按收市盘
:>X7(&j8 at the opening 按开市盘
I
}/Oi]jA6 attestation 见证；见证条款
li%-9Jd at-the-money option 平价期权
& 16bZw attorney 受权人；受托代表人
M)J *Df0@ attornment 新拥有人承认书
^X&9"x)4 attributable profit 可归属利润
"qj[[L Q attributable share value 可归属股份价值
`5 6QX'? Auckland Stock Exchange 奥克兰证券交易所
wFJK !9KA8 auction 拍卖
pt4xUu{ auctioneer 拍卖商
poe Xi\e!( audit 审计；核数
OpL 6Y+< Audit Commission 审计署
z JnVO$A' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}=|ZEhtOp 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
-1_Z*?=- audit review 帐目审查
Z>,X$ Y6< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_#gsR"FZ$ audited account 审计帐目；经审计的帐目
bY2Mw8e% audited annual account 经审计的周年帐目
^J
RTi'v audited balance sheet 经审计的资产负债表
zl:D|h77 auditor 核数师；核数主任；审计师
b {I`$E<[ auditor's certificate 核数师证明书；审计师证明书
?:FotnU*p auditor's report 核数师报告；审计师报告
JG<3,>@% Aussie bond 澳元债券
/J+)P<_ A austerity budget 紧缩预算
@}?D<O8#"# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=N{e iJ.(p Australia All Ordinaries Index 澳洲所有普通股票指数
&tgv E6/V Australian Dollar [AUD] 澳元
%8*d)AB: Australian Options Market 澳大利亚期权市场
6g"<i}_| Australian Securities Commission 澳洲证券事务监察委员会
qE{cCS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jkP70Is Australian Stock Exchange 澳大利亚证券交易所
KNg5Ptk Austrian Schilling [ATS] 奥地利先令
5qr!OEF2 authentication 认证；鉴证
vf yv a authority to purchase 委托购买证；委购书
fv_wK_.
%: authorization 认可；核准；授权；授权书
GiZ'IDV authorization by direction 指示授权
!p &'so^-W authorization by instruction 指令授权
" <2 b jy authorization by warrant 令状授权
AY;+Ws authorization of unit trust 单位信托的认可
v 2 GhR* authorized agent 指定代理人
O<h#|g1 authorized capital 法定资本
`az `?`i7 authorized clerk 出市员
e 1loI8 authorized dealer 认可交易商
'&QT}B authorized financial institution 认可财务机构
X}-H=1T? authorized fund 认可基金
f`,Hr?H authorized fund house 获授权的基金公司；认可基金公司
Qyjuzfmz authorized institution 认可机构
'U"3'jh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2A%T!9J3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9-Qtj49 authorized insurer 获授权保险人；获认可承保人
5dp#\J@ authorized investment 特准投资项目
"J5Pwvs- authorized person 获授权人
GF !{SO4 authorized representative 获授权代表
GnOo+hB authorized share capital 法定股本
v,+l xY automated quotation system 自动报价系统
h<K;VpL6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N ]7a= 自动交易系统〔香港期货交易所有限公司〕
zsXH{atY automatic adjustment mechanism 自动调整机制
' r n;|K automatic adjustment system 自动调整系统
"|'`'W Automatic Clearing House 自动票据交换所
tTFoS[V automatic exchange rates accumulation system 自动化汇率累集系统
93Gur(j^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3K!0 4\ automatic teller machine [ATM] 自动柜员机
y+scJ+ < autopay 自动转帐
$cOD6X r)d available assets 可用资产
%gMpV available fiscal reserve 现存财政储备
W-PZE|< available profit 可用利润
-NPk N%h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(bt]GAxb1 average 平均；平均数；海损
];d:z[\P average basic salary 平均基本薪金
otV yuh average consumer expenditure 平均消费开支；一般消费开支
_Af4ct;ng average cost 平均成本
:3>yr5a 7- average cost of land production 增辟土地平均成本
L [G\+ average daily turnover 平均每日成交额
j& o+ KV average daily wage rate 平均每日工资率
tN3 {7'\7 average expenditure pattern 平均开支模式
wmr%h q average growth rate 平均增长率
b2= Q~=Wc average net fixed assets 固定资产平均净值
+Jka :]MW! average of relatives 相对价格平均数
px>> ]>ZMH average price 平均价格
m9 0R8 V average propensity to consume 平均消费倾向；一般消费倾向
8Qz7uPq average propensity to save 平均储蓄倾向；一般储蓄倾向
IaTq4r t average rate 平均率
~}0hN]*G average revenue 平均收入；平均收益
C9g~l}=$& average stock 平均库存；平均存货
[a)~Dui0@\ average yearly rent 平均年租
a61eH )a avoidance of double taxation 避免双重课税
^1 ,Eo2yN avoidance of tax 避税
