A:
66po SZR@ A share Ａ股；甲类股份
V7k!;0u
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HU el ABN AMRO Bank N.V. 荷兰银行
Q@C y\l above-the-line expenditure 线上项目支出；经常预算支出
! z5Ozm+} above-the-line receipt 线上项目收入；经常预算收入
- R`nitf ABSA Asia Limited 南非联合亚洲有限公司
;20sh^~ absolute change 绝对数值变更
JRDIGS_ ~ absolute expenditure 实际开支
c7R6.T absolute guideline figure 绝对准则数字
!]&+g'aC3 absolute interest 绝对权益
LXRIo2ynuw absolute order of discharge 绝对破产解除令
o3le[6C/8= absolute profit margin 绝对利润幅度
DyRU$U absolute value 实值；绝对值
8(H!iKHe absolutely vested interest 绝对既得权益
o\nFSG kn absorbed cost 已吸收成本；已分摊成本
Bey9P)_Of absorption 吸收；分摊；合并
o9Tsyjbj absorption rate 吸收率；摊配率；分摊率
gbu)bqu2x ACB Finance Limited 亚洲商业财务有限公司
mqiCn]8G acceptable form of reciprocity 合理的互惠条件
0 R>!jw acceptable rate 适当利率；适当汇率
O#)YbaE acceptance agreement 承兑协议
.gCun_td# acceptance for honour 参加承兑
qh6Q#s>tH acceptor 承兑人；接受人；受票人
O/oLQoH acceptor for honour 参加承兑人
161 IWos accident insurance 意外保险
| Accident Insurance Association of Hong Kong 香港意外保险公会
q oz[x accident insurance scheme 意外保险计划
Qgq VbJP" accident year basis 意外年度基准
|sAl k,8s accommodation 通融；贷款
!@FzP@ accommodation bill 通融票据；空头票据
QPB ^%8 accommodation party 汇票代发人
V :lKF') account balance 帐户余额；帐户结余
3.Jk-:u %m account book 帐簿
nMBF/75 account collected in advance 预收款项
X/ /=OpS` account current book 往来帐簿
yY"n: &T( account of after-acquired property 事后取得的财产报告
-e_pw,5c ' account of defaulter 拖欠帐目
}?9 A:& account payable 应付帐款
]5e|W Q>*X account payee only [A/C payee only] 只可转帐；存入收款人帐户
zTw<9 Nf account receivable 应收帐款
.Z@ i z5 account receivable report 应收帐款报表
@
b} -<~ account statement 结单；帐单；会计财务报表
gdg
"g6b account title 帐户名称；会计科目
>Xxi2V y accountant's report 会计师报告
Sj vSnb_3 Accountant's Report Rules 会计师报告规则
R vd'uIJ accounting and auditing procedure 会计与审计程序；会计与核数程序
(:RYd6i Accounting Arrangements 《会计安排》
L!Gpk) }[i accounting basis 会计基础
nlc$"(eA[H accounting by Official Receiver 破产管理署署长呈交的帐目
^ a7a_ M Accounting Circular 《会计通告》
{-hu""x> accounting class 会计类别
5GURf G3{ accounting date 记帐日期；会计结算日期
F1% ^,; accounting for money 款项核算
wjHH%y Accounting Officer 会计主任
D*g
K, ` accounting period 会计报告期；会计期
w$jSlgUHy) accounting policy 会计政策；会计方针
k: z)Sw accounting practice 会计惯例
"XU)(<p accounting principle 会计准则
U(hIT9 accounting record 会计记录
c7]0 >nU; accounting report 会计报告
9x#T j/5% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?:+p#&I Accounting Society of China 中国会计学会
Am >b 7Z! accounting statement 会计报表
r>6FJ:T x accounting system 会计制度；会计系统
}eSrJgF4M accounting transaction 会计事项；帐务交易
&3\3wcZ,q accounting treatment 会计处理
~eXI}KhBw6 accounting year 会计年度
$?DEO[p. accretion 增值；添加
,2mq}u>WU accrual 应计项目；应累算数目
n/ % M9osF accrual basis 应计制；权责发生制
q<cxmo0S accrual basis accounting 应计制会计；权责发生制会计
>oapw 5~5 accrue 应累算；应计
<Kk?BR xi accrued benefit 应累算利益
Xc<Hm accrued charges 应计费用
hwSxdT6 accrued cumulative preference share dividend 应累算的累积优先股股息
?2K~']\S accrued expenses 应累算费用
l=<},_]{ accrued interest payable 应付利息；应计未付利息
u&e?3qKX( accrued interest receivable 应收利息；应计未收利息
w3"%d~/[x accrued right 累算权益
}wC=p>zA accruing profit 应累算的利润
Tz7|OV_W$ accumulated fiscal reserve 累积财政储备
i4)]lWnd accumulated profit 累积利润；滚存溢利
FaKZ|~Y
e accumulated reserve 累积储备
<'~6L#>,< accumulation of surplus income 累积收益盈余
"7w=LhzV[$ acquired assets 既得资产
'T ] Ok\ acquisition 收购；购置；取得
%<MI]D acquisition cost 购置成本
HE+ D]7^ acquisition expenses 购置费用
%
"^CrG acquisition of 100% interest 收购全部股权
O{EbL5p acquisition of control 取得控制权
/{-J_+u*% acquisition of fixed assets 购置固定资产
-`P LewvX acquisition of shell “买壳”
M Tn}]blH acquisition price 收购价
3o#K8EL act of God 天灾
eyos6Qi acting partner 执事合伙人
72= 4#
active market 买卖活跃的市场；交投畅旺的市场；旺市
%Ybr5 $_ active partner 积极参与的合伙人
cea e~ active trading 交投活跃
n]3Z~HoZ actual circulation 实际流通
:#=B wdC actual cost 实际成本
m[hHaX actual expenditure 实际开支；实际支出
Q }1qt4xy* actual income 实际入息；实际收入；实际收益
a@! O}f* actual market 现货市场
|w yua@2 actual price 现货价；实际价格
S fPtG actual profit 实际利润
Gyc _ B actual quotation 实盘；实际价位；实际报价
<,J O actual year basis 按实际年度计算
u`pw'3hY actuals 实货
GYV%R D # actuarial investigation 精算调查
rfV{+^T; actuarial principle 精算原则
B+2.:Zn6 actuarial report 精算师报告
2>m"CG Actuarial Society of Hong Kong 香港精算学会
G~/*! ?&z actuarial valuation 精算师估值
1{G@'# ( actuary 精算师
k.\4<} ad referendum agreement 暂定协议；有待覆核的协定
}*7Gq ad valorem duty 从价税；按值征税
3w+ +F@( ad valorem duty system 从价税制
Gg%pU +'T ad valorem fee 从价费
od*#) ad valorem tariff 从价关税
Pxgal4{6 additional allowance 额外免税额
r|ogF8YN additional amount for unexpired risk 未过期风险的额外款额
x)f<lZ^L&H additional assessable profit 补加应评税利润
'~x iD?: additional assessment 补加评税
Sy^@v%P'A additional commitment 额外承担
kE1k@h#/ additional commitment vote 额外承担拨款
a,e;(/#\ 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U :8cz=# additional dependent parent allowance 供养父母额外免税额
"|/q4JN)7d additional provision 额外拨款
Bd[H@oKru additional stamp duty 附加印花税
ZpZoOdjslV additional tax 补加税罚款；补加税款
1 czU$!MV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sAjN<P adjudged bankrupt 被裁定破产
6ciA|J'MR adjudicated bankrupt 裁定破产人
LWV^'B_X- adjudication fee 裁定费；评定印花税额手续费；评估契据费
'r} y{` 3M adjudication of bankruptcy 裁定破产；宣告破产
G_xql_QR adjudication of insolvency 裁定无力偿还债务
H`7T;`Yb adjusted actual 经调整的实数；调整后的实数
UFeQ%oRa8 adjusted current assets 经调整的流动资产；调整后的流动资产
0kaM YV? adjusted figure 经调整的数字；调整后的数额
^ j<2s"S adjusted liabilities 经调整的负债；调整后的负债
}p*WH$!~ adjusted loss 经调整的亏损；调整后的亏损
M+7jJ ?n adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kMg[YQ]OC adjusted profit 经调整的利润；调整后的利润
avUdv V- adjusted surplus 经调整的盈余额；调整后的盈余额
+d3h @gp adjusted value 经调整的价值；调整后的价值
35YDP|XZb adjustment 调整；修订；理算〔保险〕
@Z tvpL}e adjustment centre 调剂中心
TrBtTqH) adjustment lag 调整过程的时间差距；调整时差
X&!($*/ adjustment mechanism 调整机制
5E2T*EXSh adjustment of loss 亏损调整
R%Xz3 Z&| adjustment process 调整过程；调整程序
ZsGJ[ adjustment range 调整幅度
LqS_%6^ administered exchange rate 受管制汇率
%/RT}CBBsW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c\rP"y|S}; administration expenses 行政费用
rC6EgWt<V administration fee 手续费；行政费
`(~oZbE rM administration in bankruptcy 破产管理
8>DX
:` administration order 遗产管理令
b>nwX9Y/U administrator 管理人；遗产管理人
T|uG1 administrator of the estate 遗产管理人
_"82W^W i admission of debt 债项承认书
L"(
{6H admission of proof 接纳债权证明
ZJHaY09N advance 放贷款项；垫付款项；预支款项；预付款项
>eX 9dA3X advance account 暂支帐目；预付款帐户
cY.5z:7u~v advance compensation 预付补偿金
3G Xmyo:o$ advance from shareholder 股东垫款
[\=1|t5n~ advance pending reimbursement 预支以待日后付还
}q:4Zh'l! advanced economy 先进经济体系
^h"@OEga? advancement 预付；预付财产
c`7 dNx advances warrant 垫款令
PsN_ c [+ advancing 贷出
VRUA <x adverse balance 逆差
3u9}z+q adverse exchange 逆汇
'w_Qs~6~{ advertisement addressed to shareholders 在报章刊登的致股东通告
P@U2Q%\ advice for collection 托收通知书
l$C
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gm advice of drawing 提款通知书；汇票通知书
_: !7M ^IU advice of payment 付款通知
;;Jx1Q Advisory Committee [Securities and Futures Commission]
FMC]KXSd 谘询委员会〔证券及期货事务监察委员会〕
{G{ >Qa| Advisory Committee on Diversification 经济多元化谘询委员会
] m #*4 affidavit 誓章；遗产申报誓章
v+'*.Iv: affidavit of no receipt 述明无收款的誓章
ubl)$jZ:Q affiliate 联号；联营公司；附属公司
_Pn
1n affiliated company 附属公司；联号；联营公司
(Z Q?1Qxo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2W;2._ affordability 负担能力
c=p!2jJ1K~ African Development Bank [AfDB] 非洲开发银行
LVJn2t^ after-acquired property 事后取得的财产
VhU ,("&pm after-hours dealing 市后交易
&,$N|$yK}| after-tax profit 税后盈利；税后利润；税后溢利
ra^"Vr agency agreement 代理协议
Jl ?_GX}ZY agency expenses 代理机构的开支
^(7 Qz&q agency fee 代理费
Z5[g[Q Agency Law 《代理法》
Ce} m_ agent 代理人；承销人
y_2B@cj agent of company 公司代理人
ym2"D?P
( agent's fee 代理人费；经纪费
E opb##o aggregate 总计；总数；总体数字
xn1,
o
MY= aggregate amount 总款额；总额
z]!w@: aggregate assets and liabilities 总体资产与负债
i ~rb-~o aggregate at constant price 按固定价格计算的总体数字
rg I Z aggregate demand 总需求
|]b,% ?,U aggregate gross position 总持仓量
2 Vx x aggregate limit 总限额
>*$Xbj* aggregate of salaries tax 合计薪俸税
)<.y{_QUN aggregate performance 总体表现；总体业绩
'-P+|bZW4 aggregate supply 总体供应
-a7BVEFts aggregate surplus 总盈余
d 5n>2iO aggregate total 整体总额
G'{&*]Z\: aggregate value 总值；合计价值
|?ZNGPt aggregated basis 合计基准
5JS*6|IbD{ aggregated net chargeable income 合计应课税入息实额
2fP;>0? aggregation 合并计算；合计；总和
Ij:yTu aggregation of incomes of husband and wife 夫妇入息合并计算
@ su!9 ]o aggregation of property 财产的总和
l$m}aQ% h agio 差价；贴水
j k&\{ 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?: x4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j)#GoU=w 《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》
AL|3_+G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D{JwZL@7k2 《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》
$5>m\wrl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f 0*_& rP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=:\5* agreement for a settlement 授产协议
ow#8oUf= agreement for assignment 转让协议
]N:Wt2
agreement for sale 售卖协议；买卖协议
0+A MN- agreement for sale and purchase 买卖协议
N\Ab0mDOV. agreement for the payment of interest 支付利息协议
x|g2H .n agreement for the repayment of money 还款协议
8[:G/8VI agreement of reinsurance 再保险协议
Nop61zj Agricultural Bank of China 中国农业银行
"_:6v64Gx air passenger departure tax 飞机乘客离境税
yh.WTgcW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'a>D+A: airport tax 机场税
Wlp`D alcohol duty 酒精税
C#L|7M??; alienation 让与；让渡；转让
6Y9<| . alimony 生活费；赡养费
kR {$&cE^ All Ordinaries Index [AOI] 所有普通股指数
M*aYcIU(( all risks 全险；综合险
NosOd*S All Sales Record for Stock Market 《股票市场成交报告》
#p-\Y7f Allied Capital Resources Limited 新联财务有限公司
*pyC<4W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
? 5wsgP^ allocation letter 拨款信件
JX`>N(K4\ allocation of fund 分配款项；预留款项
BJ{?S{"6%G allocation of profit 利润分配；溢利分配
*?+2%zP allocation warrant 拨款令
N:,V{Pw allotment 分配；配股
k;r[m ,$ allotment notice 股份配售通知；配股通知
HstL'{&,-m allotment of shares 股份分配
yGH')TsjD allowable 可获宽免；免税的
+P.JiH`\= allowable business loss 可扣除的营业亏损
l`a_0 allowable expenses 可扣税的支出
"e/"$z'ca allowance 免税额；津贴；备抵；准备金
=`l>< allowance for debts 债项的免税额
" +hU t allowance for depreciation by wear and tear 耗损折旧免税额
f yxc4-D allowance for funeral expenses 殡殓费的免税额
^1Bk*?Yx\x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y (=0 allowance for repairs and outgoings 修葺及支出方面的免税额
,C|aiSh0- allowance to debtor 给债务人的津贴
)))AxgM alteration of capital 资本更改
?',Wn3 A alternate trustee 候补受托人
\\35}
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X n Rm9% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^MVOaV65 ambit of charges 征税范围；收费范围
O mph( amended valuation 经修订的估值
^}lL@Bd| American Commodities Exchange 美国商品交易所
$SfY<j,R American Express Bank Limited 美国运通银行
c*R18,5- American Stock Exchange 美国证券交易所
?\zyeWK0L amortization 摊销
boZ/*+ t amount due from banks 存放银行同业的款项
;HiaX<O! amount due from banks abroad 存放海外银行同业的款项
-?Cu-' amount due from holding companies 控股公司欠款
LYTnMrM amount due from local banks 存放本港银行同业的款项
}TDq7-(g amount due to banks 银行同业的存款
_B\87e amount due to banks abroad 海外银行同业的存款
U\>k >|Jr{ amount due to holding companies 控股公司存款
".?y!VY amount due to local banks 本港银行同业的存款
\U'*B}Sz amount due to outport banks 外埠银行同业的存款
u(JuU/U amount for note issue 发行纸币的款额
C}\kp0mz amount of bond 担保契据的款额
!>Q{co' amount of consideration 代价款额
D2zqDo<+; amount of contribution 供款数额
wd1>L) T amount of indebtedness 负债款额
SRrp= >w? amount of principal of the loan 贷款本金额
^[v>B@p* { amount of rates chargeable 应征差饷数额
lo3 6b zbT amount of share capital 股本额
! "' @c amount of sums assured 承保款额
T7N\b]?j@Y amount of variation 变动幅度
,QLy }=N amount of vote 拨款数额
tR_DN amount payable 应付款额
o_ r{cnu amount receivable 应收款额
!ED,'d%J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5xa!L@)`wF analysis 分析
S4OOm[8 ancillary risk 附属风险
J$-1odL0Z annual account 周年帐目；周年帐目报表；年度决算；年结
jI$7vmO annual accounting date 年结日期
VYrs4IFT$ annual allowance 每年免税额；年积金；年度津贴；年津
A$?o3--#]G annual balance 年度余额
TBgiA}|\D annual disposable income 每年可动用收入
2(R{3E4. annual estimates 周年预算
g^^^fKUp ) annual fee 年费
b )T6%2 annual general meeting 周年大会
~ }Z {hs) annual growth rate 年增率；每年增长率
B&}lYo annual long-term supplement 长期个案每年补助金
<lWBhrz annual pensionable emolument 可供计算退休金的年薪
~ u r}6T annual report 年报
x_= 3 !) Annual Report on the Consumer Price Index 《消费物价指数年报》
A64c,Uv annual return 周年报表；周年申报表；每年报税表格
h9 rrkV9 Annual Return Rules 《周年报表规则》
,u14R] annual review of consumer prices 每年消费物价回顾
=-G4 BQ annual roll-forward basis 逐年延展方式
S f
t,$ annual salary 年薪
")w~pZE&+ annual statement 年度报表；年度决算表
u2*."W\ 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
$ C8s annuitant 年金受益人
q2M %AvR annuity 年金
Ub[UB%(T annuity contract 年金合约
OO;I^`Yn annuity on human life 人寿年金
XOEf," antecedent debt 先前的债项
kZ!&3G9>- ante-dated cheque 倒填日期支票
Ex{;&UWm anticipated expenditure 预期开支
d/E 0opv anticipated net profit 预期纯利
&]c7<=`K" anticipated revenue 预期收入
s2K8 |q= anti-inflation measure 反通货膨胀措施
/1r {z1pv\ anti-inflationary stance 反通货膨胀立场
l
Ng)k1 apparent deficit 表面赤字
iF1zLI<A apparent financial solvency 表面偿债能力
H)K. 2Q apparent partner 表面合伙人
oB+@05m8 application for personal assessment 个人入息课税申请书
l#]+I YD application of fund 资金应用
pH0MVu(W application to release as liquidator and to destruct the books of accounts and documents
epP_~TU 申请免除清盘人职务及毁灭帐簿与文件
E,[v%Xw appointed actuary 委任精算师
s$/ Z+"f( appointed auditor 委任核数师；委任审计师
TH+TcY q O appointed trustee 委任的受托人
CDDEWVd appointer 委任人
^k!u apportioned pro rata 按比例分摊
Bc}e ??F apportionment 分配；分摊
; $UB@)7% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qx}*L'xB apportionment formula 分摊方程式
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. BJ$ apportionment of estate duty 遗产税的分摊
t0)hd X appraisal 估价；评估
mm N $\2 appreciable growth 可观增长
^ 1XnnQa appreciable impact 显着影响
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R#/0}+-M appreciation 增值；升值
Qa1G0qMEIF appreciation against other currencies 相对其他货币升值
g]. _J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5 ~"m$/yE appreciation tax 增值税
ZMch2 U8 appropriation 拨款；拨用；拨付
3U J SK+d\ appropriation account 拨款帐目
ak(P<OC- Appropriation Bill 拨款法案
$oZV 54 appropriation-in-aid system 补助拨款办法
g n[h:+H& approved assets 核准资产
K Z0%J5 approved basket stock 认可一篮子证券
r7 v 1q approved budget 核准预算
u6*mHkM approved charitable donation 认可慈善捐款
['l} * approved charitable institution 认可慈善机构
!3o ]mBH8 approved currency 核准货币；认可货币
Y+3 r{OI approved estimates 核准预算
wodf f_l approved estimates of expenditure 核准开支预算
wr2F]1bh@ approved overseas insurer 核准海外保险人
U?ZxQj66} approved overseas trust company 核准海外信托公司
`e5f69" approved pooled investment fund 核准汇集投资基金
^2mCF approved provident fund scheme 认可公积金计划
hle@= e/n approved provision 核准拨款
`~LaiN. approved redeemable share 核准可赎回股份
}k6gO0z approved regional stock 认可地区性证券
1VG7[#Zy approved retirement scheme 认可退休金计划
_i0,?U2C approved subordinated loan 核准附属贷款
s?&UFyYb, arbitrage 套戥；套汇；套利
G3t\2E9S arbitrageur 套戥者；套汇者
`R:HMO[ ow arbitrary amount 临时款项
E\~!E20^ arrangement 措施；安排；协定
!(qaudX{>k arrears 欠款
Q_A?p$%;L arrears of pay 欠付薪酬
It8@Cp.dU arrears of revenue 逾期未收税款；逾期未收的帐项
<Kq!)) J' articles of association 组织章程；组织细则；组织章程细则
-) E6{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+Z/aG k; ascertainment of profit 确定利润
L%4Do*V& "Asia Clear" “亚洲结算系统”
Mj:=$}rs^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{c=H#- A Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&fwb ?Vn4 Asian Development Fund [ADF] 亚洲发展基金
u]t#V f-$u Asian dollar bond 亚洲美元债券
o&rNM5: Asian dollar market 亚洲美元市场
9jrlB0 Asian dollar rate 亚洲美元利率
](^BQc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5i&+.?(Z= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vv`,H ~M6 asked price 沽盘；喊价；索价；卖方报价
K$ ~Ja assessable income 应评税入息
\@*D;-b assessable loss 应评税亏损
W
sDFui assessable profit 应评税利润
YXTd^M~@D assessable value 应评税值
[f-<M@id/ assessed profit 估定利润
> ^d+;~Q; assessed value 经评估价值
.KE2sodq assessment 评税；评定；估价；评税单
c +]5[6 assessment number 评税编号；估价编号
+q)B4A'J! assessment of additional tax 补加税评税
'M3V#5l)@| assessment of performance 业绩评估；实绩评价
l1}HJmom Assessor 评税主任
o%?~9rf]] asset price bubbles 资产价格泡沫
M\be a asset-backed securities 具资产保证的证券
8f-B-e ?k assets accretion 资产增值
YN5p@b=FX assets and liabilities 资产与负债
__,}/|K2 assets betterment statement 资产递增表；资产改进表
@m ?&7{y#? assets lending 实物放款；有抵押贷款
-wn(J5NnR assets of the company passing on the death 死者去世时转移的公司资产
Xq.G vZS` assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
YX6[m6L U assets price 资产价格
F$>^pw assets quality 资产质素
RyN?Sn5) assets realization 资产变现
;NrU|g/ksX assets refinancing arrangement 资产再集资安排
"p kn assets securitization 资产证券化
x-ZCaa}O assets situated outside Hong Kong 在香港以外地方的资产
c!>",rce assets stripping 削减资产；拆卖资产
T \$r| assets value 资产值
Ih5F\eM assignee 承让人
H%`|yUE( assignment 转让；转让书；转让契
Ed& M assignment of interest 权益转让
ewzZb*\ assignment of letters patent and trade mark 专利证书及商标转让
mi$*,fz assignment of property 物业转让；物业转让书
~JxAo\2i assignment right 转让权
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HLEX assignor 转让人
ryoD 1OE associate 有联系的人；有关连人士；相联者；合伙人；联系人
. g95E<bd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FR 1se associate member 附属会员
`1)n2<B associated body corporate 相联法人团体
7%Ii:5Bp associated company 相联公司；联属公司
(% f2ZNen associated corporation 相联法团
uOnyU+fZV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+#0,2 wR# 公认会计师公会〔英国〕
ttC+`0+H Association of Futures Exchange Brokers 香港期货经纪协会
[[9XqD] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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K> association of underwriters 承保人组织
nXcOFU assumption of control 接管
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assurance 担保；保险；转易；转易书
P*sb@ y>}O assurance of interest 权益的转易
)K^5 +oC17 at 19XX price 按一九ＸＸ年价格计算
+UC - at a discount 按赔价计算；按贴水价格计算；打折扣
A]"IQ- at a premium 按溢价计算；按升水价格计算
1r;. r| at call 通知付款；按通知
<M oKTP-< at constant market price 按固定市价计算
U4$CkTe2Y at constant price 按固定价格计算
t(?tPt 4zp at cost 按成本计算
9<S};I; at current market price 按当时市价计算；按现时市价计算
:p,DAt} at current price 按当时价格计算；按现时价格计算
Zp*0%x!e at factor cost 按要素成本计算；按生产要素成本计算
K=X1 3As_ at money-of-the-day price 按付款当日价格计算
NKS-G2 Y<P at or better 按指定或较佳价位〔买卖指令〕
^J$? [@qD at par 按面值计算；平价
q<*UeyE
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\hT=U*dMR at the close 按收市盘
ITu5Y"x at the opening 按开市盘
G u P1 attestation 见证；见证条款
60&4?<lR4 at-the-money option 平价期权
ImVHX~ qHJ attorney 受权人；受托代表人
d 1bx5 U attornment 新拥有人承认书
dTW3mF4= attributable profit 可归属利润
q2KWSh5 attributable share value 可归属股份价值
EkE U}2 Auckland Stock Exchange 奥克兰证券交易所
pUXszPf auction 拍卖
b(.,Ex] auctioneer 拍卖商
vx8-~Oq{|; audit 审计；核数
.ITR3]$ Audit Commission 审计署
nPS:T|*G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X[ up$< 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〕
$S _VR audit review 帐目审查
QU U'/e2^c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&lYe audited account 审计帐目；经审计的帐目
*wetPt)~v_ audited annual account 经审计的周年帐目
x nm!$ $W audited balance sheet 经审计的资产负债表
&DgJu. auditor 核数师；核数主任；审计师
qC aM]Y auditor's certificate 核数师证明书；审计师证明书
kan4P@XVS auditor's report 核数师报告；审计师报告
m6=Jp< Aussie bond 澳元债券
=ADdfuKN austerity budget 紧缩预算
%;{R o)03 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$9Y k]~ Australia All Ordinaries Index 澳洲所有普通股票指数
h16 i]V Australian Dollar [AUD] 澳元
<X,0\U!lL Australian Options Market 澳大利亚期权市场
8~")9w Australian Securities Commission 澳洲证券事务监察委员会
R7xEE7p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J|A:C[7 2 Australian Stock Exchange 澳大利亚证券交易所
dNMz(~A[Y Austrian Schilling [ATS] 奥地利先令
Y"&1jud4xl authentication 认证；鉴证
t*'U|K4L/ authority to purchase 委托购买证；委购书
Ei[>%Ah authorization 认可；核准；授权；授权书
}yW*vy6` authorization by direction 指示授权
b4HUgW3Ac authorization by instruction 指令授权
$-:j'e:j authorization by warrant 令状授权
BE]PM
n I authorization of unit trust 单位信托的认可
)+S^{tt authorized agent 指定代理人
=(Ll}V , authorized capital 法定资本
(]l}QR%Bxu authorized clerk 出市员
{v >orP? authorized dealer 认可交易商
D7"RZF\) authorized financial institution 认可财务机构
YzD6S*wb authorized fund 认可基金
{KO +t7'Q authorized fund house 获授权的基金公司；认可基金公司
PLmf.hD \ authorized institution 认可机构
v!EE[[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
uNn]hl|x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.}.63T$h9 authorized insurer 获授权保险人；获认可承保人
5, <:|/r authorized investment 特准投资项目
?Q XS? authorized person 获授权人
ucVn ` authorized representative 获授权代表
_(Qec?[^Ps authorized share capital 法定股本
qrtA'fU automated quotation system 自动报价系统
WKB8k-.]ww Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}dt 7n65 自动交易系统〔香港期货交易所有限公司〕
6 -\ghPo automatic adjustment mechanism 自动调整机制
Fl'+ C automatic adjustment system 自动调整系统
sC=fXCGW\p Automatic Clearing House 自动票据交换所
#nS automatic exchange rates accumulation system 自动化汇率累集系统
j>70AE3[8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~20O&2 automatic teller machine [ATM] 自动柜员机
tb@&!a$`? autopay 自动转帐
.;&1"b8G available assets 可用资产
psHW(Z8G available fiscal reserve 现存财政储备
oMj;9,WK' available profit 可用利润
tL!R^T f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C;&44cU/] average 平均；平均数；海损
/v,H%8S average basic salary 平均基本薪金
s28r j6q average consumer expenditure 平均消费开支；一般消费开支
'[nH] N average cost 平均成本
3:;2Av2(X. average cost of land production 增辟土地平均成本
yA/b7x-c average daily turnover 平均每日成交额
,,-g*[/3 average daily wage rate 平均每日工资率
X-&U-S; average expenditure pattern 平均开支模式
*mgK ^9< average growth rate 平均增长率
| rDv!m average net fixed assets 固定资产平均净值
!h "6h average of relatives 相对价格平均数
rz @ ;Zn average price 平均价格
pg %'_+$~m average propensity to consume 平均消费倾向；一般消费倾向
pg.z `k average propensity to save 平均储蓄倾向；一般储蓄倾向
7fg +WZ average rate 平均率
8
)w75+& average revenue 平均收入；平均收益
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