A:
$<c;xDO&t A share Ａ股；甲类股份
QVEGd"WvvO abatement of tax 减税；减扣免税额
|-vc/t2k>T ABN AMRO Bank N.V. 荷兰银行
\~ACWF7l above-the-line expenditure 线上项目支出；经常预算支出
uIeD.I'@{5 above-the-line receipt 线上项目收入；经常预算收入
XHX$Ur9 ABSA Asia Limited 南非联合亚洲有限公司
y&F0IJ|`@M absolute change 绝对数值变更
bi =IIVlH absolute expenditure 实际开支
? ?MF8 uv absolute guideline figure 绝对准则数字
F@C^nX9 absolute interest 绝对权益
A]x'!qa@= absolute order of discharge 绝对破产解除令
4|yZA*Q^ absolute profit margin 绝对利润幅度
\7l% @ absolute value 实值；绝对值
&uX| Ksq absolutely vested interest 绝对既得权益
3d_PY,=1 absorbed cost 已吸收成本；已分摊成本
k2 axGq absorption 吸收；分摊；合并
dF
(m!P/R absorption rate 吸收率；摊配率；分摊率
Z#Q)a;RA ACB Finance Limited 亚洲商业财务有限公司
xW hi> acceptable form of reciprocity 合理的互惠条件
a
d,0*(</ acceptable rate 适当利率；适当汇率
iD/ r8_} acceptance agreement 承兑协议
wfE%` 1 acceptance for honour 参加承兑
Z{#;my*X| acceptor 承兑人；接受人；受票人
B%~D`[~? acceptor for honour 参加承兑人
=5 zx]N1r accident insurance 意外保险
6X1_NbC Accident Insurance Association of Hong Kong 香港意外保险公会
+[2X@J accident insurance scheme 意外保险计划
k-~HUC.A. accident year basis 意外年度基准
h_w_OCC&2 accommodation 通融；贷款
zc,kHO| accommodation bill 通融票据；空头票据
T d6Gu" accommodation party 汇票代发人
gp?|UMA9 . account balance 帐户余额；帐户结余
_mi(:s( account book 帐簿
Xfq]vQ/{ account collected in advance 预收款项
$
2/T] account current book 往来帐簿
BAQ;.N4 account of after-acquired property 事后取得的财产报告
4t Z. T9d account of defaulter 拖欠帐目
Wd0$t account payable 应付帐款
vWM '}( account payee only [A/C payee only] 只可转帐；存入收款人帐户
[+j 39d.Q account receivable 应收帐款
pbM"tr_A{ account receivable report 应收帐款报表
P0/B!8x account statement 结单；帐单；会计财务报表
L.]mC ! account title 帐户名称；会计科目
9F*],#ng accountant's report 会计师报告
.JJ^w!|># Accountant's Report Rules 会计师报告规则
NbDfD3
1GK accounting and auditing procedure 会计与审计程序；会计与核数程序
eqFOPK 5q Accounting Arrangements 《会计安排》
a%h'utF{[ accounting basis 会计基础
GNv5yWQ@ accounting by Official Receiver 破产管理署署长呈交的帐目
jNO8n)a&p Accounting Circular 《会计通告》
C 6"bGA accounting class 会计类别
4Pm+0=E accounting date 记帐日期；会计结算日期
p| #gn<z} accounting for money 款项核算
O8J:Tw}M* Accounting Officer 会计主任
UdSu:V | accounting period 会计报告期；会计期
6BPZ2EQ accounting policy 会计政策；会计方针
|B0.*te6 accounting practice 会计惯例
guD?~-Q accounting principle 会计准则
lQ}e"#< accounting record 会计记录
&dC #nw accounting report 会计报告
[H3~b= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q I.*6-( Accounting Society of China 中国会计学会
UpA {$@ accounting statement 会计报表
jE&Onzc accounting system 会计制度；会计系统
-6()$cl}0 accounting transaction 会计事项；帐务交易
TF@HwF"# accounting treatment 会计处理
fC$~3v accounting year 会计年度
4cO||OsMU accretion 增值；添加
( \^)@Y accrual 应计项目；应累算数目
Gn
]%'lrg' accrual basis 应计制；权责发生制
fGv`.T _d accrual basis accounting 应计制会计；权责发生制会计
ItoSOR VV accrue 应累算；应计
HxVQeyOR accrued benefit 应累算利益
})l+-H" accrued charges 应计费用
yk5T"# '+ accrued cumulative preference share dividend 应累算的累积优先股股息
}UzO_&Z#6 accrued expenses 应累算费用
<IF\;,. c accrued interest payable 应付利息；应计未付利息
j Z'y_ accrued interest receivable 应收利息；应计未收利息
<N{p Mz accrued right 累算权益
iZ`1Dzxgk accruing profit 应累算的利润
us.+nnd accumulated fiscal reserve 累积财政储备
~YuRi#CTD: accumulated profit 累积利润；滚存溢利
|sw&sfH[FD accumulated reserve 累积储备
AR}M*sSh accumulation of surplus income 累积收益盈余
`B`/8Cvg acquired assets 既得资产
:*2+ t- acquisition 收购；购置；取得
l; e&p${P acquisition cost 购置成本
>e 4 acquisition expenses 购置费用
{d;eZt
` acquisition of 100% interest 收购全部股权
,]N!I%SI acquisition of control 取得控制权
SZ9xj^"g acquisition of fixed assets 购置固定资产
`;^% t acquisition of shell “买壳”
@UO=)PxN3 acquisition price 收购价
Z {ntF act of God 天灾
Cf_Ik acting partner 执事合伙人
PAe2 hJ active market 买卖活跃的市场；交投畅旺的市场；旺市
z N\~ v active partner 积极参与的合伙人
NRS!Ox active trading 交投活跃
@" ~ Mglgw actual circulation 实际流通
%qzp t{'?< actual cost 实际成本
u+]v. Mt actual expenditure 实际开支；实际支出
|wf:|% actual income 实际入息；实际收入；实际收益
zS:89y< actual market 现货市场
lPS A actual price 现货价；实际价格
t9&z|?Vz actual profit 实际利润
E(T6s^8 actual quotation 实盘；实际价位；实际报价
xNNoB/DR actual year basis 按实际年度计算
uTRa]D _q actuals 实货
; y#6Nx,: actuarial investigation 精算调查
?l_>rSly5 actuarial principle 精算原则
}P$48o VY actuarial report 精算师报告
uP/WRQ{rW> Actuarial Society of Hong Kong 香港精算学会
jl<rxO?-F actuarial valuation 精算师估值
^i{B8]2, actuary 精算师
%*.;3;m ad referendum agreement 暂定协议；有待覆核的协定
^g,[#Rh ad valorem duty 从价税；按值征税
(8s]2\/Ar ad valorem duty system 从价税制
5 TD " ad valorem fee 从价费
lLHHuQpuj ad valorem tariff 从价关税
S^
?O KqS additional allowance 额外免税额
5eC5oX > additional amount for unexpired risk 未过期风险的额外款额
+q] additional assessable profit 补加应评税利润
a9GOY+;bf
additional assessment 补加评税
b`n+[UCPtn additional commitment 额外承担
h2 Ifq!(: additional commitment vote 额外承担拨款
oHm U| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x8T5aS additional dependent parent allowance 供养父母额外免税额
]{OEU]I@ additional provision 额外拨款
XN"V{;O P1 additional stamp duty 附加印花税
-[#Mx}% additional tax 补加税罚款；补加税款
vd-`?/ ,|| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NQ<~$+{ adjudged bankrupt 被裁定破产
66=6;77 adjudicated bankrupt 裁定破产人
E{r_CR+8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
,_T,B'a: adjudication of bankruptcy 裁定破产；宣告破产
"b*. >QuZ adjudication of insolvency 裁定无力偿还债务
$ 8w
eh3p adjusted actual 经调整的实数；调整后的实数
=JyYU*G 4 adjusted current assets 经调整的流动资产；调整后的流动资产
)2oWoZ vi9 adjusted figure 经调整的数字；调整后的数额
|xH"Xvp: adjusted liabilities 经调整的负债；调整后的负债
J`O4]XRY adjusted loss 经调整的亏损；调整后的亏损
1!\!3xa V 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
)J_!ZpMC adjusted profit 经调整的利润；调整后的利润
rsf A.o adjusted surplus 经调整的盈余额；调整后的盈余额
K0]'v>AWr adjusted value 经调整的价值；调整后的价值
OgrUP adjustment 调整；修订；理算〔保险〕
;T6^cS{ Gj adjustment centre 调剂中心
v,RLN`CID adjustment lag 调整过程的时间差距；调整时差
2 c'=^0: adjustment mechanism 调整机制
@yaBtZUp3 adjustment of loss 亏损调整
+[r%y,k adjustment process 调整过程；调整程序
!23W=N}82 adjustment range 调整幅度
}i/ &m&VU administered exchange rate 受管制汇率
F|V_i C+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ts;W,pgP administration expenses 行政费用
JBE'B Q@ administration fee 手续费；行政费
"yc/8{U
administration in bankruptcy 破产管理
MPO!qSS ] administration order 遗产管理令
C[r YVa
. administrator 管理人；遗产管理人
Y[ T;j p(k administrator of the estate 遗产管理人
Ii*v(`2b admission of debt 债项承认书
_\"P<+! admission of proof 接纳债权证明
N{/q
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X3]E8)645N advance account 暂支帐目；预付款帐户
ok'0Byo advance compensation 预付补偿金
)1j~(C)E8 advance from shareholder 股东垫款
;ijJ%/ advance pending reimbursement 预支以待日后付还
5"y
p|Yl advanced economy 先进经济体系
svyC(m)' advancement 预付；预付财产
5S$HDO& advances warrant 垫款令
&tD`~ advancing 贷出
?9!tMRb adverse balance 逆差
N)
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Ats"i V advertisement addressed to shareholders 在报章刊登的致股东通告
{<~ XwJ. advice for collection 托收通知书
z.Y7 u3K.8 advice of drawing 提款通知书；汇票通知书
HcHfw Lin0 advice of payment 付款通知
$2>tfKhtA Advisory Committee [Securities and Futures Commission]
2>fG}qYy$ 谘询委员会〔证券及期货事务监察委员会〕
yL.si)h(p Advisory Committee on Diversification 经济多元化谘询委员会
yixW>W} affidavit 誓章；遗产申报誓章
WGG|d)'@ affidavit of no receipt 述明无收款的誓章
B0 q![ affiliate 联号；联营公司；附属公司
gKb 4n
Nt affiliated company 附属公司；联号；联营公司
^Sy\ < affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l$,l3 affordability 负担能力
2t [c^J African Development Bank [AfDB] 非洲开发银行
y%TR2CvT after-acquired property 事后取得的财产
Jkm\{; after-hours dealing 市后交易
<l wI| < after-tax profit 税后盈利；税后利润；税后溢利
q 9WdJ!-^X agency agreement 代理协议
RO wbzA)]r agency expenses 代理机构的开支
l,*Q?q agency fee 代理费
>Fx $R ty Agency Law 《代理法》
<
q; ] agent 代理人；承销人
;
tvB{s_ agent of company 公司代理人
/gy;~eB01 agent's fee 代理人费；经纪费
(:+IS
W aggregate 总计；总数；总体数字
h,14 0pW aggregate amount 总款额；总额
4C01=,6ye aggregate assets and liabilities 总体资产与负债
-ZQ3^'f:0J aggregate at constant price 按固定价格计算的总体数字
@aCg1Rm aggregate demand 总需求
)r?i^D&4 aggregate gross position 总持仓量
\U !<- aggregate limit 总限额
4N$s vA aggregate of salaries tax 合计薪俸税
a2=wJhk aggregate performance 总体表现；总体业绩
Y[s aggregate supply 总体供应
-&,NM aggregate surplus 总盈余
Rdt8jY6F/ aggregate total 整体总额
;%dkwKO aggregate value 总值；合计价值
i'e^[oZ aggregated basis 合计基准
`Q(ac|
0 aggregated net chargeable income 合计应课税入息实额
Q^MB%L;D aggregation 合并计算；合计；总和
'b661,+d aggregation of incomes of husband and wife 夫妇入息合并计算
yH#;k:O= aggregation of property 财产的总和
[p o+a@ % agio 差价；贴水
Fa+PN9M`?. 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》
=53LapTPJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3<mv9U( 《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》
\|62E):i1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@/$mZ] |T 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
F|P2\SPL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1v2wP2]|; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n+Ag |.,| agreement for a settlement 授产协议
<*(~x esPS agreement for assignment 转让协议
p+8]H
% agreement for sale 售卖协议；买卖协议
8!UZ.. agreement for sale and purchase 买卖协议
z%Z}vWn agreement for the payment of interest 支付利息协议
&g& &-=7) agreement for the repayment of money 还款协议
o=`9JKB~ agreement of reinsurance 再保险协议
(
?/0$DB Agricultural Bank of China 中国农业银行
TdQ^^{SRp air passenger departure tax 飞机乘客离境税
LG<lZ9+y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7abq3OK+` airport tax 机场税
Z:/S@ry alcohol duty 酒精税
3gabk/ alienation 让与；让渡；转让
W^=89I4] alimony 生活费；赡养费
er#we=h All Ordinaries Index [AOI] 所有普通股指数
\o
% ES all risks 全险；综合险
r `B+ KQ4 All Sales Record for Stock Market 《股票市场成交报告》
t91CxZQ^s Allied Capital Resources Limited 新联财务有限公司
f2yv7t
T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=]zPUzr,| allocation letter 拨款信件
f "&q~V4? allocation of fund 分配款项；预留款项
b%PVF&C9 W allocation of profit 利润分配；溢利分配
}SN'*w@E allocation warrant 拨款令
+'n1?^U allotment 分配；配股
e0$mu?wd- allotment notice 股份配售通知；配股通知
bR8)s{p6 allotment of shares 股份分配
>8 JvnBFx= allowable 可获宽免；免税的
Bp/8 >E O` allowable business loss 可扣除的营业亏损
.ERO*Tj allowable expenses 可扣税的支出
2~`dV _ allowance 免税额；津贴；备抵；准备金
,o}[q92@w allowance for debts 债项的免税额
^_=0.:QaW allowance for depreciation by wear and tear 耗损折旧免税额
GUp51*#XR allowance for funeral expenses 殡殓费的免税额
;Xt D z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]cA~%$c89s allowance for repairs and outgoings 修葺及支出方面的免税额
wcL0#[) allowance to debtor 给债务人的津贴
~o2{Wn[" alteration of capital 资本更改
% qE#^ U alternate trustee 候补受托人
=0f8W=d:Vr amalgamation 合并
{ a_L
/"7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
):|)/ZiC' ambit of charges 征税范围；收费范围
?Jr<gn^D amended valuation 经修订的估值
/N^+a-.Qd American Commodities Exchange 美国商品交易所
u?J(l )gd American Express Bank Limited 美国运通银行
CD tYj American Stock Exchange 美国证券交易所
Q-a u)R, amortization 摊销
&qpA<F@7 amount due from banks 存放银行同业的款项
3+$O#> amount due from banks abroad 存放海外银行同业的款项
)xK!i. amount due from holding companies 控股公司欠款
b ,`\"'1 amount due from local banks 存放本港银行同业的款项
nWl0R= amount due to banks 银行同业的存款
mPD'" amount due to banks abroad 海外银行同业的存款
uf>w* [m5 amount due to holding companies 控股公司存款
@'rO=(-b amount due to local banks 本港银行同业的存款
Ucy9fM amount due to outport banks 外埠银行同业的存款
;C {_T:LS amount for note issue 发行纸币的款额
'9[_ w$~( amount of bond 担保契据的款额
y]+A7| amount of consideration 代价款额
GbE3 :;JI amount of contribution 供款数额
.Lp-'! i amount of indebtedness 负债款额
e=R}
4` amount of principal of the loan 贷款本金额
.cabw+& 7 amount of rates chargeable 应征差饷数额
<5#e.w amount of share capital 股本额
:_H88/?RR amount of sums assured 承保款额
}dR *bG amount of variation 变动幅度
Ue tmO`qju amount of vote 拨款数额
jFc{$#g- amount payable 应付款额
x!jhWX amount receivable 应收款额
JQ1VCG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?y U#'`q analysis 分析
a;z cAeX ancillary risk 附属风险
"D/ fB%h` annual account 周年帐目；周年帐目报表；年度决算；年结
8`~]9ej annual accounting date 年结日期
Tc*PD t0C annual allowance 每年免税额；年积金；年度津贴；年津
k^]~NP annual balance 年度余额
;i:7E#@ annual disposable income 每年可动用收入
'
#mC4\<W8 annual estimates 周年预算
,- "]IR!,w annual fee 年费
}* t~& l0 annual general meeting 周年大会
W9D)QIqbvW annual growth rate 年增率；每年增长率
lm\u(3_ $ annual long-term supplement 长期个案每年补助金
19vD(KC< annual pensionable emolument 可供计算退休金的年薪
4<Y?#bm' annual report 年报
gf=*m"5 Annual Report on the Consumer Price Index 《消费物价指数年报》
Pn#Lymxh_a annual return 周年报表；周年申报表；每年报税表格
QezK&iJg Annual Return Rules 《周年报表规则》
?l (hS\N, annual review of consumer prices 每年消费物价回顾
Q4PXC$ u annual roll-forward basis 逐年延展方式
Cf N; ` annual salary 年薪
<>Im$N ai annual statement 年度报表；年度决算表
,rdM { r 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
G~]BC#nB_ annuitant 年金受益人
$d=lDN annuity 年金
z W _'sC annuity contract 年金合约
YH>n{o;-
? annuity on human life 人寿年金
;@
e |}Gk antecedent debt 先前的债项
:+=* ante-dated cheque 倒填日期支票
3IkG*enI anticipated expenditure 预期开支
!:8!\gE ^P anticipated net profit 预期纯利
6\ K)\ anticipated revenue 预期收入
8dH|s#.4um anti-inflation measure 反通货膨胀措施
N#:"X; anti-inflationary stance 反通货膨胀立场
gc=e) j@ apparent deficit 表面赤字
\2`U$3Q apparent financial solvency 表面偿债能力
u& Fm}/x apparent partner 表面合伙人
6u yf application for personal assessment 个人入息课税申请书
3{l"E(qqZ application of fund 资金应用
0{yx*}. application to release as liquidator and to destruct the books of accounts and documents
^PI49 i B 申请免除清盘人职务及毁灭帐簿与文件
9s)oC$\ appointed actuary 委任精算师
^:j$p,0e*S appointed auditor 委任核数师；委任审计师
%([c4el>\F appointed trustee 委任的受托人
. <B1i appointer 委任人
hTm}j,H apportioned pro rata 按比例分摊
I}WJ0}R apportionment 分配；分摊
v+G:,Tc" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;D1IhDC apportionment formula 分摊方程式
W#[!8d35$ apportionment of estate duty 遗产税的分摊
f/x "yUq appraisal 估价；评估
1 W u appreciable growth 可观增长
SMyg=B\x?7 appreciable impact 显着影响
p1nA7;B-m appreciable increase 可观增长
2&m7pcls appreciation 增值；升值
L7- nPH appreciation against other currencies 相对其他货币升值
"J#:PfJ% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-ZB"Yg$l appreciation tax 增值税
Exr7vL appropriation 拨款；拨用；拨付
"->:6Oe2 appropriation account 拨款帐目
B (falmXJ Appropriation Bill 拨款法案
||V:',#,W appropriation-in-aid system 补助拨款办法
L DsYr] approved assets 核准资产
FScQS.qF approved basket stock 认可一篮子证券
*`#,^p`j
b approved budget 核准预算
TRZ^$<AG approved charitable donation 认可慈善捐款
vF&b|V+, approved charitable institution 认可慈善机构
]YP?bP,: approved currency 核准货币；认可货币
n1Jz49[r approved estimates 核准预算
U6Ak " approved estimates of expenditure 核准开支预算
Pa}vmn1$ approved overseas insurer 核准海外保险人
hbeC|_+ approved overseas trust company 核准海外信托公司
{/<& approved pooled investment fund 核准汇集投资基金
(=j!P* approved provident fund scheme 认可公积金计划
w ^gh&E approved provision 核准拨款
pQNFH)=nw approved redeemable share 核准可赎回股份
o__q)"^~- approved regional stock 认可地区性证券
5qy}~dQ approved retirement scheme 认可退休金计划
3o>t ~ Sfi approved subordinated loan 核准附属贷款
^|C|=q~: arbitrage 套戥；套汇；套利
/ Hmo!"W` arbitrageur 套戥者；套汇者
B]7jg9/ arbitrary amount 临时款项
Kxn7sL$]=F arrangement 措施；安排；协定
N6;Z\\&0^q arrears 欠款
j,XKu5w)Oi arrears of pay 欠付薪酬
{rZ "cUm
arrears of revenue 逾期未收税款；逾期未收的帐项
WIm7p1U#V articles of association 组织章程；组织细则；组织章程细则
+QX>:z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y~7 lug ascertainment of profit 确定利润
TpgBS4q "Asia Clear" “亚洲结算系统”
TXcKuo= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l'QR2r7&. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TeJ
`sJ Asian Development Fund [ADF] 亚洲发展基金
iC]lO Asian dollar bond 亚洲美元债券
w>u Z$/ Asian dollar market 亚洲美元市场
>{a,]q* Asian dollar rate 亚洲美元利率
)*ckJK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=]e^8;e9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+pvJ?"J asked price 沽盘；喊价；索价；卖方报价
M>@R=f assessable income 应评税入息
W1 Qc1T8 assessable loss 应评税亏损
>nQ yF assessable profit 应评税利润
{M/c! assessable value 应评税值
Oq6n.:8g" assessed profit 估定利润
T;@> O^ assessed value 经评估价值
]'(7T# assessment 评税；评定；估价；评税单
tHbPd.^ assessment number 评税编号；估价编号
9eiBj assessment of additional tax 补加税评税
l ,wN@Nk assessment of performance 业绩评估；实绩评价
N_D+d4@ Assessor 评税主任
L?x?+HPY. asset price bubbles 资产价格泡沫
Z@!W? Ed asset-backed securities 具资产保证的证券
I&8m5F?$` assets accretion 资产增值
I })t assets and liabilities 资产与负债
#~;8#!X assets betterment statement 资产递增表；资产改进表
AF]!wUKxy assets lending 实物放款；有抵押贷款
@88i/ Z_ assets of the company passing on the death 死者去世时转移的公司资产
Ky#B'Bh}`g assets pledged as security for liabilities 用作负债抵押的资产
t [hocl/6 assets portfolio 资产投资组合
on?/ tHys assets price 资产价格
+E|ouFI assets quality 资产质素
9^ p{/Io assets realization 资产变现
gqRTv_ ; assets refinancing arrangement 资产再集资安排
% Au$E&sj assets securitization 资产证券化
aa8Qs lm assets situated outside Hong Kong 在香港以外地方的资产
bK\WdG\; assets stripping 削减资产；拆卖资产
b6&NzUt34V assets value 资产值
?4e6w assignee 承让人
#Hi]&)p_ assignment 转让；转让书；转让契
JWHt|zB g assignment of interest 权益转让
AijTT% assignment of letters patent and trade mark 专利证书及商标转让
$?A A" Nz assignment of property 物业转让；物业转让书
A( OfG&! assignment right 转让权
uz3pc;0LPY assignor 转让人
xY2_*#{. associate 有联系的人；有关连人士；相联者；合伙人；联系人
ROS"VV< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g ypq`F associate member 附属会员
o!`O
i5 associated body corporate 相联法人团体
_`i%9Ad.4 associated company 相联公司；联属公司
I0+w czW,^ associated corporation 相联法团
D1 ~ x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%aBJ+V F 公认会计师公会〔英国〕
:gscW& k Association of Futures Exchange Brokers 香港期货经纪协会
KTjlWxD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,, %:vK+V association of underwriters 承保人组织
VHr7GAmU assumption of control 接管
cu aNAJ assurance 担保；保险；转易；转易书
u# WTh%/ assurance of interest 权益的转易
917 0bmr at 19XX price 按一九ＸＸ年价格计算
S?\hbM]V-o at a discount 按赔价计算；按贴水价格计算；打折扣
Y{vwOs at a premium 按溢价计算；按升水价格计算
QM_X2Ho at call 通知付款；按通知
<3=qLm at constant market price 按固定市价计算
NLZZMr at constant price 按固定价格计算
DnsP7k.8T at cost 按成本计算
-{U>}
Y) at current market price 按当时市价计算；按现时市价计算
<W59mweW#5 at current price 按当时价格计算；按现时价格计算
~+ s*\~ at factor cost 按要素成本计算；按生产要素成本计算
)nHE$gVM
s at money-of-the-day price 按付款当日价格计算
Q &7)vs at or better 按指定或较佳价位〔买卖指令〕
\UqS -j| at par 按面值计算；平价
fTV|? :C{ at sight 见票即付
92]ZiL?k at the close 按收市盘
_T|H69 J at the opening 按开市盘
{lTxB'W@d attestation 见证；见证条款
$>"e\L4Kp at-the-money option 平价期权
kgapTv>q attorney 受权人；受托代表人
z<%g
#bo attornment 新拥有人承认书
w&yGYH g attributable profit 可归属利润
Ocwp]Mut& attributable share value 可归属股份价值
x2;i<
| Auckland Stock Exchange 奥克兰证券交易所
.um&6Q=2< auction 拍卖
^ M" z1B] auctioneer 拍卖商
bk"k&.C^+ audit 审计；核数
{&=qM!2e Audit Commission 审计署
wp %FM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wK'! xH^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*H t*)l? audit review 帐目审查
D"XX920$~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[AZ aT audited account 审计帐目；经审计的帐目
q@!'R{fu audited annual account 经审计的周年帐目
"WbVCT'i audited balance sheet 经审计的资产负债表
n5+S" auditor 核数师；核数主任；审计师
QhX C>)PW auditor's certificate 核数师证明书；审计师证明书
/8>0; bX+ auditor's report 核数师报告；审计师报告
=vr Y{5!> Aussie bond 澳元债券
!Wixs]od
austerity budget 紧缩预算
+ sywgb ) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5rml Aq Australia All Ordinaries Index 澳洲所有普通股票指数
t'Eb#Nup3 Australian Dollar [AUD] 澳元
$HBT%g@UN Australian Options Market 澳大利亚期权市场
juMxl Australian Securities Commission 澳洲证券事务监察委员会
:Wg-@d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(#bp`Kih Australian Stock Exchange 澳大利亚证券交易所
8VuZ,!WH# Austrian Schilling [ATS] 奥地利先令
Y62u%':X authentication 认证；鉴证
wY3|#P
CDV authority to purchase 委托购买证；委购书
y=9Dxst"V authorization 认可；核准；授权；授权书
p2x1xv authorization by direction 指示授权
n{^<&GWox authorization by instruction 指令授权
(7;J"2M authorization by warrant 令状授权
n^AP"1l8?0 authorization of unit trust 单位信托的认可
7"F|6JP"$c authorized agent 指定代理人
4W!\4Va authorized capital 法定资本
BjyXQ9D authorized clerk 出市员
dv'E:R(a authorized dealer 认可交易商
z$ c&=Q authorized financial institution 认可财务机构
gX$0[
sIS. authorized fund 认可基金
qcTmsMpj authorized fund house 获授权的基金公司；认可基金公司
c.(Ud`jc authorized institution 认可机构
Zj1ZU[BEcL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J3~hzgY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,](v?v.[4 authorized insurer 获授权保险人；获认可承保人
0L:V#y-* authorized investment 特准投资项目
lmhbF authorized person 获授权人
=! N _^cb authorized representative 获授权代表
<AMb!?Obh authorized share capital 法定股本
E7gHi$ automated quotation system 自动报价系统
%6A-OF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[A"H/Qztk 自动交易系统〔香港期货交易所有限公司〕
2y+70(E1 automatic adjustment mechanism 自动调整机制
E kBae= automatic adjustment system 自动调整系统
qRPc %" Automatic Clearing House 自动票据交换所
@ /UOS U automatic exchange rates accumulation system 自动化汇率累集系统
h4aygc Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.-SF$U_P*a automatic teller machine [ATM] 自动柜员机
N7*CP|?E autopay 自动转帐
]*2EK 9< available assets 可用资产
Z
7s;F}= available fiscal reserve 现存财政储备
3@^>#U
available profit 可用利润
hN gpp- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-DP8NTl" average 平均；平均数；海损
G la@l< average basic salary 平均基本薪金
pbDw Lo] average consumer expenditure 平均消费开支；一般消费开支
^]$$) (jw average cost 平均成本
j:3EpD@GS average cost of land production 增辟土地平均成本
d"H<e}D average daily turnover 平均每日成交额
_W0OM [ average daily wage rate 平均每日工资率
D =r- average expenditure pattern 平均开支模式
H>? :U] average growth rate 平均增长率
A&<?
average net fixed assets 固定资产平均净值
)=jT_?9b
average of relatives 相对价格平均数
908ayfVI average price 平均价格
e'1 ^+*bU average propensity to consume 平均消费倾向；一般消费倾向
Y*@|My`
average propensity to save 平均储蓄倾向；一般储蓄倾向
!8xKf*y average rate 平均率
})20Zld}a average revenue 平均收入；平均收益
3L%W VCB average stock 平均库存；平均存货
,IIZ Xl@ average yearly rent 平均年租
i8Fs0U4" avoidance of double taxation 避免双重课税
5<89Af&&K8 avoidance of tax 避税
