A:
X!Z)V)@J8 A share Ａ股；甲类股份
hi[nUG(OI abatement of tax 减税；减扣免税额
r&E gP ABN AMRO Bank N.V. 荷兰银行
&" t~d }Rg above-the-line expenditure 线上项目支出；经常预算支出
w. k9{f above-the-line receipt 线上项目收入；经常预算收入
t<##0#xS. ABSA Asia Limited 南非联合亚洲有限公司
FY Yc+6n absolute change 绝对数值变更
T%eB gseS absolute expenditure 实际开支
JI-i7P absolute guideline figure 绝对准则数字
fwz:k]vk absolute interest 绝对权益
G{} 2"/ absolute order of discharge 绝对破产解除令
bXnUz?1!d absolute profit margin 绝对利润幅度
UUV5uDe>i absolute value 实值；绝对值
F<I*?${[ absolutely vested interest 绝对既得权益
;98 &5X\u< absorbed cost 已吸收成本；已分摊成本
[n O3%7t@ absorption 吸收；分摊；合并
$K^l=X absorption rate 吸收率；摊配率；分摊率
#h[>RtP: ACB Finance Limited 亚洲商业财务有限公司
o%?)};o acceptable form of reciprocity 合理的互惠条件
w[-)c6J yE acceptable rate 适当利率；适当汇率
wN!\$i@E: acceptance agreement 承兑协议
P?h1nxm`'
acceptance for honour 参加承兑
T/'z,,Y acceptor 承兑人；接受人；受票人
z,TH}s6 acceptor for honour 参加承兑人
QXZXj#` accident insurance 意外保险
jU&m *0nL Accident Insurance Association of Hong Kong 香港意外保险公会
f#! +l1GV accident insurance scheme 意外保险计划
z^QrIl/<c2 accident year basis 意外年度基准
n?@zp < accommodation 通融；贷款
s=n4'`y1 accommodation bill 通融票据；空头票据
Qfn:5B ]tI accommodation party 汇票代发人
#<*.{"T account balance 帐户余额；帐户结余
s?EQ account book 帐簿
-O *_+ 8f account collected in advance 预收款项
6j|Ncv account current book 往来帐簿
05LkLB account of after-acquired property 事后取得的财产报告
n= <c_a)Nb account of defaulter 拖欠帐目
K<J,n!zc account payable 应付帐款
U80=f2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,j*9 ) account receivable 应收帐款
i=Qy ?aU? account receivable report 应收帐款报表
'8;bc@cE account statement 结单；帐单；会计财务报表
xvOz*vM? account title 帐户名称；会计科目
uy
hh"[ accountant's report 会计师报告
;gZ
^c] \ Accountant's Report Rules 会计师报告规则
vkE`T5?? accounting and auditing procedure 会计与审计程序；会计与核数程序
d~u=,@FK Accounting Arrangements 《会计安排》
i&:SWH = accounting basis 会计基础
0*XsAz1,9 accounting by Official Receiver 破产管理署署长呈交的帐目
"'z}oS Accounting Circular 《会计通告》
Fe0M2%e;| accounting class 会计类别
*-9i<@|(U^ accounting date 记帐日期；会计结算日期
q 2EDrZ accounting for money 款项核算
{nKw<F2 Accounting Officer 会计主任
:|W=2( > accounting period 会计报告期；会计期
U T\4Xk< accounting policy 会计政策；会计方针
/yG7!k ]Eg accounting practice 会计惯例
12Oa_6<\0; accounting principle 会计准则
m%[e_eS accounting record 会计记录
1cK'B<5">] accounting report 会计报告
XH?//.q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u}nS dZC Accounting Society of China 中国会计学会
%/Wk+r9uu accounting statement 会计报表
s : tX3X accounting system 会计制度；会计系统
Z<.&fZ^jS accounting transaction 会计事项；帐务交易
b Ssg` accounting treatment 会计处理
"& 2 F accounting year 会计年度
R 0RxcB tG accretion 增值；添加
w#b@ 6d accrual 应计项目；应累算数目
zQyI4RHG[ accrual basis 应计制；权责发生制
hBX*02p accrual basis accounting 应计制会计；权责发生制会计
M3jUnp& accrue 应累算；应计
Q6HJ+H-Ub accrued benefit 应累算利益
^K<3_D>1> accrued charges 应计费用
"/zgh accrued cumulative preference share dividend 应累算的累积优先股股息
b{<? E };% accrued expenses 应累算费用
YCDH 0M accrued interest payable 应付利息；应计未付利息
SI!A?34 accrued interest receivable 应收利息；应计未收利息
!.6n=r8 d accrued right 累算权益
# sw4)* v accruing profit 应累算的利润
v.(dOIrX accumulated fiscal reserve 累积财政储备
s E[`x^1'8 accumulated profit 累积利润；滚存溢利
a.V5fl0?I@ accumulated reserve 累积储备
CV
@P
+ accumulation of surplus income 累积收益盈余
|}4\Gm acquired assets 既得资产
f} bq acquisition 收购；购置；取得
r84 ^/+"T acquisition cost 购置成本
D}?p>e|<D acquisition expenses 购置费用
60 ~;UBm5O acquisition of 100% interest 收购全部股权
wtYgHC}X acquisition of control 取得控制权
Cy[G7A% acquisition of fixed assets 购置固定资产
Fx:38Ae acquisition of shell “买壳”
>%t G[jb acquisition price 收购价
| SOLC act of God 天灾
g!XC5*} acting partner 执事合伙人
INA3^p'w active market 买卖活跃的市场；交投畅旺的市场；旺市
F^.A~{&L active partner 积极参与的合伙人
fbh,V%t7 active trading 交投活跃
NT+.E[J6 actual circulation 实际流通
=^ KgNQ actual cost 实际成本
|6 Q5bV actual expenditure 实际开支；实际支出
8* A%k1+ actual income 实际入息；实际收入；实际收益
X)KCk2Ax actual market 现货市场
/JS_gr@DK actual price 现货价；实际价格
S9Sgd& a9 actual profit 实际利润
P P J^;s actual quotation 实盘；实际价位；实际报价
p^8a<e?f~f actual year basis 按实际年度计算
xxur4@p! actuals 实货
xh2r?K@k> actuarial investigation 精算调查
y > =Y actuarial principle 精算原则
uN)c!='I actuarial report 精算师报告
{32m&a Actuarial Society of Hong Kong 香港精算学会
7+P;s,mi7 actuarial valuation 精算师估值
Wq4<9D actuary 精算师
? y? 9;; ad referendum agreement 暂定协议；有待覆核的协定
&3t973= ad valorem duty 从价税；按值征税
H7Q$k4\l ad valorem duty system 从价税制
/9pxEidVAS ad valorem fee 从价费
v.|#^A?Qx ad valorem tariff 从价关税
8%K{l g" additional allowance 额外免税额
n[Q(q[ULV additional amount for unexpired risk 未过期风险的额外款额
r-y;"h' additional assessable profit 补加应评税利润
_Ay^v#a additional assessment 补加评税
q SNCBn ' additional commitment 额外承担
rQ.zqr additional commitment vote 额外承担拨款
o- =|}u]mz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f8;?WSGyD2 additional dependent parent allowance 供养父母额外免税额
}<^mUG additional provision 额外拨款
OInl?_,,T# additional stamp duty 附加印花税
(p5q MP]L additional tax 补加税罚款；补加税款
t$$Yi O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bny5e:= d adjudged bankrupt 被裁定破产
*\XOQWrF adjudicated bankrupt 裁定破产人
I;w ! adjudication fee 裁定费；评定印花税额手续费；评估契据费
B $g \;$G adjudication of bankruptcy 裁定破产；宣告破产
'W(u. adjudication of insolvency 裁定无力偿还债务
xq((]5P y adjusted actual 经调整的实数；调整后的实数
GUR iW42 adjusted current assets 经调整的流动资产；调整后的流动资产
~]-n%J $q adjusted figure 经调整的数字；调整后的数额
wY<s adjusted liabilities 经调整的负债；调整后的负债
8J Y0]G6 adjusted loss 经调整的亏损；调整后的亏损
)NZ H {G adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
9295:Y| w1 adjusted profit 经调整的利润；调整后的利润
DC h
!Z{I adjusted surplus 经调整的盈余额；调整后的盈余额
6bPxEILm adjusted value 经调整的价值；调整后的价值
UD Jjw adjustment 调整；修订；理算〔保险〕
S($/Ov adjustment centre 调剂中心
% C/p +Tg adjustment lag 调整过程的时间差距；调整时差
@%,~5{Ir adjustment mechanism 调整机制
on 7
n4 adjustment of loss 亏损调整
v":q_w <k adjustment process 调整过程；调整程序
: 6Nb,Hh~ adjustment range 调整幅度
1 %v6d
! administered exchange rate 受管制汇率
|<u+Xi
~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cA Nt7 administration expenses 行政费用
RvAgv[8 administration fee 手续费；行政费
or*{P=m+R administration in bankruptcy 破产管理
gHPJiiC v administration order 遗产管理令
@mCe{r*` administrator 管理人；遗产管理人
MSmr7%g3D administrator of the estate 遗产管理人
.z gh,#= admission of debt 债项承认书
Br!; Ac&N admission of proof 接纳债权证明
HS <Jp4 4 advance 放贷款项；垫付款项；预支款项；预付款项
)Jjp^U3Ub advance account 暂支帐目；预付款帐户
?SNacN @r advance compensation 预付补偿金
u1 Q;M`+> advance from shareholder 股东垫款
+ALrHFG advance pending reimbursement 预支以待日后付还
@/:4beh advanced economy 先进经济体系
4NID:< advancement 预付；预付财产
%4nf(|8n advances warrant 垫款令
&# e;`(* advancing 贷出
zu1"`K3b adverse balance 逆差
'6 M6e( adverse exchange 逆汇
486\ a advertisement addressed to shareholders 在报章刊登的致股东通告
X\m\yv}} advice for collection 托收通知书
?( gha advice of drawing 提款通知书；汇票通知书
T#qf&Q Z advice of payment 付款通知
, Wd=!if Advisory Committee [Securities and Futures Commission]
@MOQk 谘询委员会〔证券及期货事务监察委员会〕
*F1TZ_GS Advisory Committee on Diversification 经济多元化谘询委员会
\}Am]Y/ w affidavit 誓章；遗产申报誓章
OWibmX affidavit of no receipt 述明无收款的誓章
684& H8 affiliate 联号；联营公司；附属公司
_]zX W affiliated company 附属公司；联号；联营公司
tM]Gu?6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4MPy}yT * affordability 负担能力
^y @
W\ African Development Bank [AfDB] 非洲开发银行
$U ?]^ after-acquired property 事后取得的财产
svmb~n &x6 after-hours dealing 市后交易
Ef`'r)) after-tax profit 税后盈利；税后利润；税后溢利
B{)#A?Rh. agency agreement 代理协议
>T]9.`xhK agency expenses 代理机构的开支
~-k , $J?7 agency fee 代理费
#//xOL3J Agency Law 《代理法》
&9flNoNR9 agent 代理人；承销人
th73eC' agent of company 公司代理人
JH\:9B+:L agent's fee 代理人费；经纪费
Hl}lxK,] aggregate 总计；总数；总体数字
:f[ w aggregate amount 总款额；总额
eE'P)^KV aggregate assets and liabilities 总体资产与负债
_O}m0c aggregate at constant price 按固定价格计算的总体数字
p/ (Z2N" aggregate demand 总需求
#$Zx ].[lc aggregate gross position 总持仓量
p? L %' aggregate limit 总限额
(e'8> Pv aggregate of salaries tax 合计薪俸税
R Th= x. aggregate performance 总体表现；总体业绩
:2KHiT5 aggregate supply 总体供应
=H)]HxEEM aggregate surplus 总盈余
d'96$e o~ aggregate total 整体总额
/''=V.-N aggregate value 总值；合计价值
! Wr<T!T aggregated basis 合计基准
uZL]mwkj] aggregated net chargeable income 合计应课税入息实额
4m< ]qw aggregation 合并计算；合计；总和
skl3/! aggregation of incomes of husband and wife 夫妇入息合并计算
vSHPN|* aggregation of property 财产的总和
d3q%[[@ agio 差价；贴水
a[nSUlT& 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》
F:m6Mf7L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D=^&? @k< 《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》
*1EmK.-'u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{j$2=0Cec 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
i975)_X( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y!1X 3X,V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Jpduk&u agreement for a settlement 授产协议
UK,bfLPt~ agreement for assignment 转让协议
?L0;,
\-t agreement for sale 售卖协议；买卖协议
-u@ ^P7 agreement for sale and purchase 买卖协议
, mz;$z6i agreement for the payment of interest 支付利息协议
6#Z] yk+p agreement for the repayment of money 还款协议
l PZ># agreement of reinsurance 再保险协议
FQ4R>@@5 Agricultural Bank of China 中国农业银行
26/<\{q~ air passenger departure tax 飞机乘客离境税
o:{Sws(= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dI\_ I] airport tax 机场税
`:=1*7)? alcohol duty 酒精税
; J|t-$Z alienation 让与；让渡；转让
Az@@+?,%Y alimony 生活费；赡养费
!M 8_PC*a All Ordinaries Index [AOI] 所有普通股指数
4tm%F\Izy all risks 全险；综合险
tn$TyCzckW All Sales Record for Stock Market 《股票市场成交报告》
z6U'"T"a Allied Capital Resources Limited 新联财务有限公司
4tkT\. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!U%
|pa allocation letter 拨款信件
^>an4UJ t allocation of fund 分配款项；预留款项
B]tj0FB`-* allocation of profit 利润分配；溢利分配
RVA k u allocation warrant 拨款令
Xb:*
KeZq allotment 分配；配股
kKlNhP( allotment notice 股份配售通知；配股通知
OvT[JpV allotment of shares 股份分配
9.(|r i allowable 可获宽免；免税的
{{G3^ysa allowable business loss 可扣除的营业亏损
AM=,:k$ allowable expenses 可扣税的支出
)ItABl[{ allowance 免税额；津贴；备抵；准备金
[ifw}( allowance for debts 债项的免税额
b\JU%89 allowance for depreciation by wear and tear 耗损折旧免税额
F ?' allowance for funeral expenses 殡殓费的免税额
.bY>++CAPA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vQCb?+X& allowance for repairs and outgoings 修葺及支出方面的免税额
'l(s)Oa{M: allowance to debtor 给债务人的津贴
zI[<uvxzW` alteration of capital 资本更改
/lR*ab alternate trustee 候补受托人
8a* &,W amalgamation 合并
1av#u:jy~> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JL4E ` ambit of charges 征税范围；收费范围
'nPI
zK<v amended valuation 经修订的估值
=-Hhm($n American Commodities Exchange 美国商品交易所
.I~:j`K6 American Express Bank Limited 美国运通银行
WA2NjxYz American Stock Exchange 美国证券交易所
[q%`q`EG amortization 摊销
\2; !} amount due from banks 存放银行同业的款项
iA{q$>{8 amount due from banks abroad 存放海外银行同业的款项
*0" oj fVn amount due from holding companies 控股公司欠款
s``a{ HZ amount due from local banks 存放本港银行同业的款项
]0T*#U/P amount due to banks 银行同业的存款
2 &*# k amount due to banks abroad 海外银行同业的存款
%ud-3u52M8 amount due to holding companies 控股公司存款
=iB[sLEJ amount due to local banks 本港银行同业的存款
kk`K;`[tB amount due to outport banks 外埠银行同业的存款
k}:;`ST amount for note issue 发行纸币的款额
:=*G7ZyW$
amount of bond 担保契据的款额
}< '6FxR amount of consideration 代价款额
3ux7^ au amount of contribution 供款数额
[<,7LG< amount of indebtedness 负债款额
_'w:Sx?d7 amount of principal of the loan 贷款本金额
,EHLW4v amount of rates chargeable 应征差饷数额
Ub
f5 : amount of share capital 股本额
P<X? amount of sums assured 承保款额
Khd A;bF amount of variation 变动幅度
*g*"bi* amount of vote 拨款数额
pNd`fV#jX amount payable 应付款额
#C } + amount receivable 应收款额
I )yaR+l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
} O+ xs3Uv analysis 分析
iPl, KjGk ancillary risk 附属风险
<xSh13< annual account 周年帐目；周年帐目报表；年度决算；年结
&-FG}|*4M annual accounting date 年结日期
=c \(]xX annual allowance 每年免税额；年积金；年度津贴；年津
f|(9+~K/7& annual balance 年度余额
Il4]1d| annual disposable income 每年可动用收入
^ U,iDK_ annual estimates 周年预算
7*{l\^ism; annual fee 年费
o5J6Xi0+ annual general meeting 周年大会
i. )^}id annual growth rate 年增率；每年增长率
tJu:N'=Dy annual long-term supplement 长期个案每年补助金
m7NWgXJ annual pensionable emolument 可供计算退休金的年薪
cZ )JvU9] annual report 年报
d#+Ne f5 Annual Report on the Consumer Price Index 《消费物价指数年报》
\(7A7~ annual return 周年报表；周年申报表；每年报税表格
o:v_I{ Annual Return Rules 《周年报表规则》
MR,I`9P e annual review of consumer prices 每年消费物价回顾
NV?x<LNWd annual roll-forward basis 逐年延展方式
e46`" }r annual salary 年薪
#y: F3$c annual statement 年度报表；年度决算表
|BM#r fQ 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
" 4#&tNQ annuitant 年金受益人
.n+
;&5 annuity 年金
w=?nD6Xhz annuity contract 年金合约
@{RhO|UR annuity on human life 人寿年金
Y$XzZ> VW antecedent debt 先前的债项
::{\O\w ante-dated cheque 倒填日期支票
z59;Qk anticipated expenditure 预期开支
!G vT{ anticipated net profit 预期纯利
[xY-=-T*4 anticipated revenue 预期收入
| eCVq(R anti-inflation measure 反通货膨胀措施
UTE6U6 anti-inflationary stance 反通货膨胀立场
4jDi3MMU9 apparent deficit 表面赤字
[Y!HQ9^LEp apparent financial solvency 表面偿债能力
XM5)|D apparent partner 表面合伙人
(PH7nW7 application for personal assessment 个人入息课税申请书
h/A\QW8Sd application of fund 资金应用
;]xc}4@=mg application to release as liquidator and to destruct the books of accounts and documents
C3^3< 申请免除清盘人职务及毁灭帐簿与文件
} *) l appointed actuary 委任精算师
ShVR{gIs appointed auditor 委任核数师；委任审计师
Wn 6m$ = appointed trustee 委任的受托人
e;~(7/1 appointer 委任人
c.1gQy$}| apportioned pro rata 按比例分摊
JE{ cZ<NNH apportionment 分配；分摊
*YH!L{y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
):4)8@]5M apportionment formula 分摊方程式
cQLP gE0 apportionment of estate duty 遗产税的分摊
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T appraisal 估价；评估
\i[N ";K appreciable growth 可观增长
-[vw 8 appreciable impact 显着影响
~]no7 O4 appreciable increase 可观增长
^W=hs9a+F appreciation 增值；升值
bxPa|s? appreciation against other currencies 相对其他货币升值
{q$U\y%Rq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zs}h>$E5_B appreciation tax 增值税
PW%ith1)< appropriation 拨款；拨用；拨付
-*[)CR-{ appropriation account 拨款帐目
y|B HSc3 Appropriation Bill 拨款法案
uPcx6X3] appropriation-in-aid system 补助拨款办法
q]f7D\ M approved assets 核准资产
i@6g9\x+
approved basket stock 认可一篮子证券
;
Yc \O:Qq approved budget 核准预算
6' mZM=d approved charitable donation 认可慈善捐款
h&i(Kfv* approved charitable institution 认可慈善机构
q1YNp`]0i8 approved currency 核准货币；认可货币
X&aQR[X approved estimates 核准预算
FTEC=j$ln approved estimates of expenditure 核准开支预算
xcl;~"c * approved overseas insurer 核准海外保险人
6(?@B^S>2 approved overseas trust company 核准海外信托公司
82r{V:NCK) approved pooled investment fund 核准汇集投资基金
!7~4`D
c6U approved provident fund scheme 认可公积金计划
dHOH] x approved provision 核准拨款
o$->|k approved redeemable share 核准可赎回股份
c)Ef]E\ approved regional stock 认可地区性证券
9wc\~5{li approved retirement scheme 认可退休金计划
=>>Dnp approved subordinated loan 核准附属贷款
f #AuZ]h arbitrage 套戥；套汇；套利
:T PG~`k( arbitrageur 套戥者；套汇者
SF:{PgGMi arbitrary amount 临时款项
w<!&% arrangement 措施；安排；协定
SkipPEhA arrears 欠款
COW lsca arrears of pay 欠付薪酬
, 0HID:& arrears of revenue 逾期未收税款；逾期未收的帐项
o6 NmDv5 articles of association 组织章程；组织细则；组织章程细则
N1g;e?T ': Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k}kwr[ ascertainment of profit 确定利润
wp8-( E^ "Asia Clear" “亚洲结算系统”
VIGLl'8p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=&-.] | t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZR3sz/ulLd Asian Development Fund [ADF] 亚洲发展基金
:T6zT3(")D Asian dollar bond 亚洲美元债券
G M;uwL# Asian dollar market 亚洲美元市场
d72( g$F Asian dollar rate 亚洲美元利率
R.*
k7-(; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X_JC1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
( Ygy%O% asked price 沽盘；喊价；索价；卖方报价
OmK0-fa/ assessable income 应评税入息
Smy J@.L" assessable loss 应评税亏损
4
}_}3. assessable profit 应评税利润
u-n$%yDS assessable value 应评税值
ZA_~o#0% assessed profit 估定利润
c\P}Z Q assessed value 经评估价值
tIBEja^l assessment 评税；评定；估价；评税单
4;H m%20g assessment number 评税编号；估价编号
h\)ual_r[j assessment of additional tax 补加税评税
4K;0.W;~| assessment of performance 业绩评估；实绩评价
N/ 0Q`cQ- Assessor 评税主任
KVoi>?a asset price bubbles 资产价格泡沫
<;+QK =f asset-backed securities 具资产保证的证券
2"xhFxoD7 assets accretion 资产增值
1Ogtzf assets and liabilities 资产与负债
}EfRYE$E assets betterment statement 资产递增表；资产改进表
ou|3%&*" assets lending 实物放款；有抵押贷款
b[n6L5P5m2 assets of the company passing on the death 死者去世时转移的公司资产
@oh J' assets pledged as security for liabilities 用作负债抵押的资产
'@hnqcqXq assets portfolio 资产投资组合
JP]4* l assets price 资产价格
w+%p4VkA<r assets quality 资产质素
Y\1& Uk assets realization 资产变现
r 3T #Nv assets refinancing arrangement 资产再集资安排
M tDJ1I% assets securitization 资产证券化
J{EK}' assets situated outside Hong Kong 在香港以外地方的资产
iu+H +_ assets stripping 削减资产；拆卖资产
ONcS,oHW assets value 资产值
8fWnKWbbjw assignee 承让人
blbzh';0} assignment 转让；转让书；转让契
'i/"D8 assignment of interest 权益转让
nM$ -L.dG assignment of letters patent and trade mark 专利证书及商标转让
@M }`nKXM assignment of property 物业转让；物业转让书
u*Y!=IT assignment right 转让权
TSL/zTLDJ assignor 转让人
mp]UUpt associate 有联系的人；有关连人士；相联者；合伙人；联系人
# eI` l`} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+(q
r {G? associate member 附属会员
,qgR+]?({ associated body corporate 相联法人团体
7BA9zs392 associated company 相联公司；联属公司
QmP Hf*w[ associated corporation 相联法团
TlQ5'0&I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Tkf4`Gxd 公认会计师公会〔英国〕
%%O_:@9x, Association of Futures Exchange Brokers 香港期货经纪协会
c$hoqi |tD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y3V47J2o association of underwriters 承保人组织
t&bE/i _T assumption of control 接管
.|kp`-F51 assurance 担保；保险；转易；转易书
= 6w(9O assurance of interest 权益的转易
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id^ at 19XX price 按一九ＸＸ年价格计算
{K=[Fu= at a discount 按赔价计算；按贴水价格计算；打折扣
4~:D7",Jn at a premium 按溢价计算；按升水价格计算
s.}:!fBk at call 通知付款；按通知
{-5 b[m( at constant market price 按固定市价计算
Zf\It<zT5 at constant price 按固定价格计算
a)L=+Z at cost 按成本计算
yF&?gPh& at current market price 按当时市价计算；按现时市价计算
K)8 m?sf/ at current price 按当时价格计算；按现时价格计算
v[ y|E;B at factor cost 按要素成本计算；按生产要素成本计算
I1Gk^wO at money-of-the-day price 按付款当日价格计算
0jefV*3qpB at or better 按指定或较佳价位〔买卖指令〕
'-X913eG! at par 按面值计算；平价
j7&0ckN&G at sight 见票即付
}5;3c % at the close 按收市盘
Zf`dd T at the opening 按开市盘
j~9,Ct attestation 见证；见证条款
0 .t 1p(x; at-the-money option 平价期权
+@ oo8io attorney 受权人；受托代表人
x(88Y7o.t attornment 新拥有人承认书
2! bE| attributable profit 可归属利润
fm%-wUgj attributable share value 可归属股份价值
f lfE ~_ Auckland Stock Exchange 奥克兰证券交易所
QW%BKF! auction 拍卖
[@ t 6,g auctioneer 拍卖商
3WdANR audit 审计；核数
B7qiCX}pD Audit Commission 审计署
.l&<-l;UQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
</d&bS 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〕
Rh# TR" audit review 帐目审查
W>7 o
ec Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
) /<\|mR audited account 审计帐目；经审计的帐目
d5B96;3 audited annual account 经审计的周年帐目
_9 zydtw audited balance sheet 经审计的资产负债表
u%Yr&u auditor 核数师；核数主任；审计师
]O;Rzq{D( auditor's certificate 核数师证明书；审计师证明书
)%5T*}j auditor's report 核数师报告；审计师报告
uO `YA] Aussie bond 澳元债券
h|'T'l&z austerity budget 紧缩预算
d~J 4&w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wms8z Australia All Ordinaries Index 澳洲所有普通股票指数
u>-!5=D8 Australian Dollar [AUD] 澳元
'xp&)g L Australian Options Market 澳大利亚期权市场
r* l :F{ Australian Securities Commission 澳洲证券事务监察委员会
Aa/lKiiz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
AU
+2' Australian Stock Exchange 澳大利亚证券交易所
s8N\cOd#i Austrian Schilling [ATS] 奥地利先令
w,FOq?j^k authentication 认证；鉴证
f9 b=Zm' authority to purchase 委托购买证；委购书
sh"\ kk9 authorization 认可；核准；授权；授权书
2L_ts= authorization by direction 指示授权
KuO5 ` authorization by instruction 指令授权
mM7S9^<UH authorization by warrant 令状授权
A,qWg0A]nt authorization of unit trust 单位信托的认可
FVcoo V authorized agent 指定代理人
`#~HCl authorized capital 法定资本
8.Ty
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Dy@f21+ authorized dealer 认可交易商
*m sW4|=^2 authorized financial institution 认可财务机构
ojit Bo~ authorized fund 认可基金
q
y8=4~40 authorized fund house 获授权的基金公司；认可基金公司
L);kwx7{LW authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q ,a|lH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VFMg $qv|_ authorized insurer 获授权保险人；获认可承保人
#_bSWV4 authorized investment 特准投资项目
uU]4)Hp authorized person 获授权人
S)*eAON9 authorized representative 获授权代表
Qy @r& authorized share capital 法定股本
o 5F Bqt automated quotation system 自动报价系统
obE_`u l# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q|%(47}z 自动交易系统〔香港期货交易所有限公司〕
^\<1Y'' automatic adjustment mechanism 自动调整机制
GZ]; U] _ automatic adjustment system 自动调整系统
daZY;_{"o Automatic Clearing House 自动票据交换所
A %s"WSx, automatic exchange rates accumulation system 自动化汇率累集系统
7Jm9, 4] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BI] %$rq automatic teller machine [ATM] 自动柜员机
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jXaZh autopay 自动转帐
*lIK?" mo available assets 可用资产
f13%[RA9N available fiscal reserve 现存财政储备
d(L u|/~ available profit 可用利润
* 5#Y [c Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZIx,?E+eJ average 平均；平均数；海损
_6
~/`_(KP average basic salary 平均基本薪金
(k..ll p~ average consumer expenditure 平均消费开支；一般消费开支
J,E'F!{ average cost 平均成本
+'x`rk average cost of land production 增辟土地平均成本
xla9:*pPn average daily turnover 平均每日成交额
M+ gYKPP average daily wage rate 平均每日工资率
|vnfY;
;z1 average expenditure pattern 平均开支模式
<c6C +OWT, average growth rate 平均增长率
jn# average net fixed assets 固定资产平均净值
<5~} !N X` average of relatives 相对价格平均数
<Ep-aRI average price 平均价格
b&!7(Q[ sT average propensity to consume 平均消费倾向；一般消费倾向
!R WX1Z average propensity to save 平均储蓄倾向；一般储蓄倾向
%fpc H average rate 平均率
56m|gZcC average revenue 平均收入；平均收益
a-,BBM 8| average stock 平均库存；平均存货
?K/z`E!xhN average yearly rent 平均年租
W<3nF5! avoidance of double taxation 避免双重课税
3L4lk8Dd avoidance of tax 避税
