A:
|d\ rCq > A share Ａ股；甲类股份
eJFGgJRIvF abatement of tax 减税；减扣免税额
k$1ya7-@ ABN AMRO Bank N.V. 荷兰银行
H. U wM above-the-line expenditure 线上项目支出；经常预算支出
W|XTa above-the-line receipt 线上项目收入；经常预算收入
E#?*6/ ABSA Asia Limited 南非联合亚洲有限公司
S(<r-bV< absolute change 绝对数值变更
%upnXRzw absolute expenditure 实际开支
EkS7j>: absolute guideline figure 绝对准则数字
q|,cMPS3 absolute interest 绝对权益
HO% atE$> absolute order of discharge 绝对破产解除令
bkk1_X absolute profit margin 绝对利润幅度
jkw:h0hX absolute value 实值；绝对值
<+ 0cQq=2 absolutely vested interest 绝对既得权益
\W $ bOp absorbed cost 已吸收成本；已分摊成本
ENW>bS8 e` absorption 吸收；分摊；合并
"X4L+] "$g absorption rate 吸收率；摊配率；分摊率
~RGZY/4 ACB Finance Limited 亚洲商业财务有限公司
wmbjL=f
Ia acceptable form of reciprocity 合理的互惠条件
yDh(4w-~gk acceptable rate 适当利率；适当汇率
PI@/jh acceptance agreement 承兑协议
Bwv@D4bii acceptance for honour 参加承兑
7 \)OWp acceptor 承兑人；接受人；受票人
LnZzY0 acceptor for honour 参加承兑人
a-w=LpVM accident insurance 意外保险
Ba==Ri8$ Accident Insurance Association of Hong Kong 香港意外保险公会
Gh; Ju[6 accident insurance scheme 意外保险计划
C;7?TZ&x w accident year basis 意外年度基准
z'N_9= accommodation 通融；贷款
~^jdiy 5 accommodation bill 通融票据；空头票据
.1R:YNx{/ accommodation party 汇票代发人
_q *4+ x account balance 帐户余额；帐户结余
Du@?j7&l=$ account book 帐簿
.R5[bXxe7 account collected in advance 预收款项
dE R#)bGj account current book 往来帐簿
z<2!| account of after-acquired property 事后取得的财产报告
t}r`~ AEa! account of defaulter 拖欠帐目
&E|2-) account payable 应付帐款
d3D w[4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
gx+bKGB` account receivable 应收帐款
F)P"UQ!\ account receivable report 应收帐款报表
_cr a_(b account statement 结单；帐单；会计财务报表
cm^:3(yYX account title 帐户名称；会计科目
|^&n\vXv accountant's report 会计师报告
QH%Zbt2qS Accountant's Report Rules 会计师报告规则
F&?55@b accounting and auditing procedure 会计与审计程序；会计与核数程序
{B^V_T X2 Accounting Arrangements 《会计安排》
u%n6!Zx accounting basis 会计基础
9+<%74|, accounting by Official Receiver 破产管理署署长呈交的帐目
ds@X%L; _ Accounting Circular 《会计通告》
g=w,*68vuy accounting class 会计类别
($a ?zJr accounting date 记帐日期；会计结算日期
zs#s"e:jeR accounting for money 款项核算
h'T n&2r6 Accounting Officer 会计主任
,M@LtA3g accounting period 会计报告期；会计期
~&-8lD];LM accounting policy 会计政策；会计方针
+oKp>- accounting practice 会计惯例
Fe8JsB- accounting principle 会计准则
l(X8 cHAi accounting record 会计记录
Bx R% \ accounting report 会计报告
UUb n7& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[KrWL;[1 < Accounting Society of China 中国会计学会
#sl_
B C9 accounting statement 会计报表
c`:hEQs accounting system 会计制度；会计系统
m# #( uSh accounting transaction 会计事项；帐务交易
%jaB>4.A: accounting treatment 会计处理
p<>x qU accounting year 会计年度
,nn5LQ|l.j accretion 增值；添加
s|iph~W!L accrual 应计项目；应累算数目
C9l5zb~D accrual basis 应计制；权责发生制
!]c]:ed\C accrual basis accounting 应计制会计；权责发生制会计
v=!Ap ; 2L accrue 应累算；应计
WT(i nf[ accrued benefit 应累算利益
&0B< iO<f accrued charges 应计费用
d&S4`\g?8 accrued cumulative preference share dividend 应累算的累积优先股股息
/*g9drwaa accrued expenses 应累算费用
c2M-/ x- : accrued interest payable 应付利息；应计未付利息
aq-`Bar accrued interest receivable 应收利息；应计未收利息
Hg8n `a;R accrued right 累算权益
F O"8B accruing profit 应累算的利润
zh5'oE&[yC accumulated fiscal reserve 累积财政储备
dre@V(\;hQ accumulated profit 累积利润；滚存溢利
z@!z Q Vp accumulated reserve 累积储备
m)G=4kK52- accumulation of surplus income 累积收益盈余
QmQsNcF~z acquired assets 既得资产
f8]Qn8 acquisition 收购；购置；取得
TBq;#+1W acquisition cost 购置成本
|n9~2R acquisition expenses 购置费用
;8WgbR)ZLU acquisition of 100% interest 收购全部股权
qyXx`'e acquisition of control 取得控制权
7U=|>)Q0s acquisition of fixed assets 购置固定资产
G 9?6qb: acquisition of shell “买壳”
^X2U
A{ acquisition price 收购价
? f1PQ act of God 天灾
*69 yB acting partner 执事合伙人
P'o:Vhm_H active market 买卖活跃的市场；交投畅旺的市场；旺市
cG| )z<Z active partner 积极参与的合伙人
\BB(0Ah+t active trading 交投活跃
!3~Vo Nh, actual circulation 实际流通
bu`8QQ "C actual cost 实际成本
D&1*,` actual expenditure 实际开支；实际支出
*"rgK|CM$ actual income 实际入息；实际收入；实际收益
OkSJob actual market 现货市场
3Cq/
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Izrf42 >k actual profit 实际利润
"=~P &Mi_ actual quotation 实盘；实际价位；实际报价
Fy4jujP< actual year basis 按实际年度计算
-fF1vJ7L actuals 实货
r()%s3$q actuarial investigation 精算调查
|| |uTfrJ actuarial principle 精算原则
JQVu&S actuarial report 精算师报告
y' sy]Q~ Actuarial Society of Hong Kong 香港精算学会
J &,N1B actuarial valuation 精算师估值
}@IRRe Q actuary 精算师
\EH: FM}l, ad referendum agreement 暂定协议；有待覆核的协定
u3{ gX{ so ad valorem duty 从价税；按值征税
Y-(),k_Q: ad valorem duty system 从价税制
HV:mS* e ad valorem fee 从价费
cv fh:~L ad valorem tariff 从价关税
X]'Hz@$N additional allowance 额外免税额
<pd6,l\ additional amount for unexpired risk 未过期风险的额外款额
5j(3pV`_ additional assessable profit 补加应评税利润
QusEWq)}< additional assessment 补加评税
n^QOGT.s6` additional commitment 额外承担
bDdJh}Vz additional commitment vote 额外承担拨款
>`rK=?12< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}qUNXE@ additional dependent parent allowance 供养父母额外免税额
6 bL+q`3> additional provision 额外拨款
7?6?`no~JJ additional stamp duty 附加印花税
)k5lA=(Yr+ additional tax 补加税罚款；补加税款
3#>;h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U^_'e_) adjudged bankrupt 被裁定破产
yQw j [ adjudicated bankrupt 裁定破产人
c"aiZ(aP adjudication fee 裁定费；评定印花税额手续费；评估契据费
LS:3Dtq adjudication of bankruptcy 裁定破产；宣告破产
t3 AZS0 adjudication of insolvency 裁定无力偿还债务
bH7[6#y$ adjusted actual 经调整的实数；调整后的实数
33d86H% ; adjusted current assets 经调整的流动资产；调整后的流动资产
mT57NP adjusted figure 经调整的数字；调整后的数额
iQ=
%iou adjusted liabilities 经调整的负债；调整后的负债
%N)o*H& adjusted loss 经调整的亏损；调整后的亏损
oO k.Fq 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
B`Q.<Lqu adjusted profit 经调整的利润；调整后的利润
' 8~cf adjusted surplus 经调整的盈余额；调整后的盈余额
o l 67x adjusted value 经调整的价值；调整后的价值
1jZ:@M : adjustment 调整；修订；理算〔保险〕
rI &GM
| adjustment centre 调剂中心
rl)(4ad= adjustment lag 调整过程的时间差距；调整时差
9GnNL I{ adjustment mechanism 调整机制
riI0k{ adjustment of loss 亏损调整
Z< a6U 3 adjustment process 调整过程；调整程序
4 )=LOGW adjustment range 调整幅度
TQ &%SMCn administered exchange rate 受管制汇率
hq9b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yhr\e iJ@6 administration expenses 行政费用
7 q<UJIf administration fee 手续费；行政费
)>LQ{ X. administration in bankruptcy 破产管理
t1HUp dHY administration order 遗产管理令
`n8) o %E9 administrator 管理人；遗产管理人
8$avPD3jx administrator of the estate 遗产管理人
< i'4EnO admission of debt 债项承认书
bAeN>~WvY admission of proof 接纳债权证明
SsjO1F advance 放贷款项；垫付款项；预支款项；预付款项
-B2> ~#L advance account 暂支帐目；预付款帐户
cOUsbxYTD advance compensation 预付补偿金
u(JC 4w' advance from shareholder 股东垫款
52B
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* [*#cMZ advanced economy 先进经济体系
6 G"AP~|0 advancement 预付；预付财产
*BVkviqxz advances warrant 垫款令
).eT~e
Gj advancing 贷出
*IzcW6 [9 adverse balance 逆差
^ SCZ adverse exchange 逆汇
`>RJ*_aKEI advertisement addressed to shareholders 在报章刊登的致股东通告
<\x/Y$jm0n advice for collection 托收通知书
cHK)e2 r advice of drawing 提款通知书；汇票通知书
>HnD'y* advice of payment 付款通知
F#_7m C Advisory Committee [Securities and Futures Commission]
JJ56d)37. 谘询委员会〔证券及期货事务监察委员会〕
XF2u<sDe Advisory Committee on Diversification 经济多元化谘询委员会
&0TOJ:RP affidavit 誓章；遗产申报誓章
rWbuoG+8 affidavit of no receipt 述明无收款的誓章
!lE
(!d3M affiliate 联号；联营公司；附属公司
Oa~t &s affiliated company 附属公司；联号；联营公司
k%QhF] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@Z!leya m affordability 负担能力
[ (t goh/ African Development Bank [AfDB] 非洲开发银行
P,!W\N%3 after-acquired property 事后取得的财产
?/"@W P9 after-hours dealing 市后交易
+S M $# after-tax profit 税后盈利；税后利润；税后溢利
P*/p x4;6 agency agreement 代理协议
/s6':~ 4 agency expenses 代理机构的开支
</< _e0 agency fee 代理费
wd *i~A3+? Agency Law 《代理法》
ZeK*M PxQ agent 代理人；承销人
EF0 {o_ agent of company 公司代理人
n6WSTh agent's fee 代理人费；经纪费
HKP\`KBC j aggregate 总计；总数；总体数字
G Q&9by=} aggregate amount 总款额；总额
3a#637% aggregate assets and liabilities 总体资产与负债
+8[ h & aggregate at constant price 按固定价格计算的总体数字
@{.rDz aggregate demand 总需求
yuswWc ' aggregate gross position 总持仓量
TEB%y9
aggregate limit 总限额
sCaw"{5qc aggregate of salaries tax 合计薪俸税
}.gD axj aggregate performance 总体表现；总体业绩
~=%eOoZP;c aggregate supply 总体供应
po"M$4`9 aggregate surplus 总盈余
{AI P\ aggregate total 整体总额
RrLQM!~ aggregate value 总值；合计价值
5<4njo?k aggregated basis 合计基准
N!;Y;<Ro_ aggregated net chargeable income 合计应课税入息实额
E?z 3&C aggregation 合并计算；合计；总和
HeG GAjc aggregation of incomes of husband and wife 夫妇入息合并计算
xN2M| E] aggregation of property 财产的总和
M#} )
agio 差价；贴水
/'E+(Y&:J Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
!`,6E`Y# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c@
En4[a' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
* ok89 ad Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
] V]~I. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
JU<<,0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ix^:qw; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yqlkf$? agreement for a settlement 授产协议
"eI-Y`O, agreement for assignment 转让协议
P%pB]d.qpi agreement for sale 售卖协议；买卖协议
H` Q_gy5Z( agreement for sale and purchase 买卖协议
+Qu~UK\ agreement for the payment of interest 支付利息协议
7H[# agreement for the repayment of money 还款协议
/.05rT pp agreement of reinsurance 再保险协议
QfU
0*W?r Agricultural Bank of China 中国农业银行
abD55YJY air passenger departure tax 飞机乘客离境税
;eG%#=> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=DE5 Wq19 airport tax 机场税
Ym& _IOx alcohol duty 酒精税
@Qruc\_ alienation 让与；让渡；转让
..<(HH2 alimony 生活费；赡养费
l/LRr.x All Ordinaries Index [AOI] 所有普通股指数
ezwcOYMXK all risks 全险；综合险
h'UWf"d All Sales Record for Stock Market 《股票市场成交报告》
E( 8!VY ^ Allied Capital Resources Limited 新联财务有限公司
FO3!tJ\L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z^~uq: allocation letter 拨款信件
S_c#{ 4n allocation of fund 分配款项；预留款项
peGXU/5.I allocation of profit 利润分配；溢利分配
+?MjY[8j allocation warrant 拨款令
BEPDyy allotment 分配；配股
} 5OlX allotment notice 股份配售通知；配股通知
P odm 3b allotment of shares 股份分配
4s`*o/it allowable 可获宽免；免税的
XPUH\I = allowable business loss 可扣除的营业亏损
#k)G1Y[c allowable expenses 可扣税的支出
d7Q. 'cyQ allowance 免税额；津贴；备抵；准备金
Js^ADUy allowance for debts 债项的免税额
,n &|+& allowance for depreciation by wear and tear 耗损折旧免税额
4x8mJ4[H^ allowance for funeral expenses 殡殓费的免税额
e[915Q _ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a<!g*UVL0M allowance for repairs and outgoings 修葺及支出方面的免税额
F8b*Mt}p allowance to debtor 给债务人的津贴
IIop"6Ko alteration of capital 资本更改
o,bV.O.W alternate trustee 候补受托人
7_#v_ A^ amalgamation 合并
J;m[1Mae& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6xnJyEQUM ambit of charges 征税范围；收费范围
?_\Hv@t; amended valuation 经修订的估值
F1Egcx/$V American Commodities Exchange 美国商品交易所
H W.S~eLw* American Express Bank Limited 美国运通银行
qK|r+}g|& American Stock Exchange 美国证券交易所
A!iH g__/t amortization 摊销
4CX * amount due from banks 存放银行同业的款项
B HZGQm amount due from banks abroad 存放海外银行同业的款项
}qV4]*+{ amount due from holding companies 控股公司欠款
o>U%3-+T^J amount due from local banks 存放本港银行同业的款项
z RvYN amount due to banks 银行同业的存款
=*Wl;PI ' amount due to banks abroad 海外银行同业的存款
L$@RSKYp amount due to holding companies 控股公司存款
q#sMew\{ amount due to local banks 本港银行同业的存款
UfcM2OmbK amount due to outport banks 外埠银行同业的存款
* +A!12s@ amount for note issue 发行纸币的款额
&??(EA3
amount of bond 担保契据的款额
= \X<UA} amount of consideration 代价款额
oH6(L q'q amount of contribution 供款数额
Ku, Efr amount of indebtedness 负债款额
wZfR>|f amount of principal of the loan 贷款本金额
&lI.N ~Ao amount of rates chargeable 应征差饷数额
n )`*{uv$ amount of share capital 股本额
{j:{wW . amount of sums assured 承保款额
Kn\Oj=4 amount of variation 变动幅度
4 D\_[(P amount of vote 拨款数额
A|RAMO@le amount payable 应付款额
4 Iy\
amount receivable 应收款额
J|6aa Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6_zL#7E' analysis 分析
`;cKN)Xk ancillary risk 附属风险
qV iky=/- annual account 周年帐目；周年帐目报表；年度决算；年结
Y
3KCIL9 annual accounting date 年结日期
y0(k7D|\ annual allowance 每年免税额；年积金；年度津贴；年津
d9Rj-e1 x annual balance 年度余额
xu+wi>Y^ annual disposable income 每年可动用收入
/ d6mlQS annual estimates 周年预算
i7 p#%2 annual fee 年费
}b\d CGVr annual general meeting 周年大会
; 'gzR C annual growth rate 年增率；每年增长率
q%>L/ KJ# annual long-term supplement 长期个案每年补助金
!7%L%~z^ annual pensionable emolument 可供计算退休金的年薪
k(VA5upCs annual report 年报
Q~-g tEv+& Annual Report on the Consumer Price Index 《消费物价指数年报》
=9pFb !KX annual return 周年报表；周年申报表；每年报税表格
;PS [ VdV Annual Return Rules 《周年报表规则》
dC,F?^ annual review of consumer prices 每年消费物价回顾
uu#ALB
Jm annual roll-forward basis 逐年延展方式
PFEi=}Y@(( annual salary 年薪
lX 5(KUN annual statement 年度报表；年度决算表
83TN6gW 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
/t t annuitant 年金受益人
!(SaE' annuity 年金
2d$hgR#v annuity contract 年金合约
ZfvFs annuity on human life 人寿年金
uE5kL{Fv antecedent debt 先前的债项
rxa8X wo8 ante-dated cheque 倒填日期支票
EWqKd/ anticipated expenditure 预期开支
hrcR"OZ~X anticipated net profit 预期纯利
?c>j^}A/N anticipated revenue 预期收入
d>vG x anti-inflation measure 反通货膨胀措施
l'3NiIX anti-inflationary stance 反通货膨胀立场
2@e<II2ha8 apparent deficit 表面赤字
Itz_;+I.Mp apparent financial solvency 表面偿债能力
%f{kT<XHu apparent partner 表面合伙人
c p.)K!$ application for personal assessment 个人入息课税申请书
<'GI<Hc application of fund 资金应用
u :m]-' application to release as liquidator and to destruct the books of accounts and documents
Q3oVl^ q 申请免除清盘人职务及毁灭帐簿与文件
G e~&Ble appointed actuary 委任精算师
1L &_3} appointed auditor 委任核数师；委任审计师
!Rsx) appointed trustee 委任的受托人
)*s.AFu]7x appointer 委任人
vNJ!i\bX apportioned pro rata 按比例分摊
n$b/@hp$z apportionment 分配；分摊
m! p'nP
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1YM04*H apportionment formula 分摊方程式
GhpH7% s apportionment of estate duty 遗产税的分摊
/ebYk-c appraisal 估价；评估
YToRG7X# appreciable growth 可观增长
u.!Pda appreciable impact 显着影响
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Z appreciable increase 可观增长
t5eux&C appreciation 增值；升值
~^VcTSY@<L appreciation against other currencies 相对其他货币升值
s*]1d*B ! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@ @# G. appreciation tax 增值税
8Cm^#S,+ appropriation 拨款；拨用；拨付
sKHUf1 appropriation account 拨款帐目
Ko -<4wu Appropriation Bill 拨款法案
yiI&>J)) appropriation-in-aid system 补助拨款办法
RqcX _x(p approved assets 核准资产
gCwg ;c- approved basket stock 认可一篮子证券
9*,5R,# approved budget 核准预算
ld2 \/9+n approved charitable donation 认可慈善捐款
:&TOQ<vM approved charitable institution 认可慈善机构
k# &y approved currency 核准货币；认可货币
>_&+g n${ approved estimates 核准预算
40q8,M approved estimates of expenditure 核准开支预算
U 2\{ ( y approved overseas insurer 核准海外保险人
N O9Jre approved overseas trust company 核准海外信托公司
;o8cfD .z approved pooled investment fund 核准汇集投资基金
Xb;CY9 & approved provident fund scheme 认可公积金计划
AK [9fxrE approved provision 核准拨款
ADH e! [6q approved redeemable share 核准可赎回股份
uM qo)J@s approved regional stock 认可地区性证券
^(&:=r.PC approved retirement scheme 认可退休金计划
o .k#|q approved subordinated loan 核准附属贷款
"$Rl9(} arbitrage 套戥；套汇；套利
lWOB!l arbitrageur 套戥者；套汇者
QZ{:#iuig arbitrary amount 临时款项
;J?!D x arrangement 措施；安排；协定
dmE-W S arrears 欠款
W:0@m^r arrears of pay 欠付薪酬
f#^%\K:YYR arrears of revenue 逾期未收税款；逾期未收的帐项
M{z+=c&w articles of association 组织章程；组织细则；组织章程细则
*M KVm)Iv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{d7KJmN ascertainment of profit 确定利润
,L_p"A "Asia Clear" “亚洲结算系统”
q+LjWZ+O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+F67g00 T| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qe\j$Cj y Asian Development Fund [ADF] 亚洲发展基金
Vwv O@G7A Asian dollar bond 亚洲美元债券
]HC t%5 Asian dollar market 亚洲美元市场
k,q` ^E8k Asian dollar rate 亚洲美元利率
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gycP4z[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Wd dU|-W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NU_VUd2 asked price 沽盘；喊价；索价；卖方报价
Q$RP2& assessable income 应评税入息
LX w&d]P assessable loss 应评税亏损
rVf`wJ6b assessable profit 应评税利润
$1UN?(r assessable value 应评税值
w1s#8 : assessed profit 估定利润
D y8Go4 assessed value 经评估价值
?mF-zA'4] assessment 评税；评定；估价；评税单
mXa1SZnE assessment number 评税编号；估价编号
du47la 3 assessment of additional tax 补加税评税
'l<kY\I!% assessment of performance 业绩评估；实绩评价
[x)B QX' Assessor 评税主任
*4.f*3* asset price bubbles 资产价格泡沫
eH1Y!&` asset-backed securities 具资产保证的证券
3-_4p8OK assets accretion 资产增值
wBmbn=>#S assets and liabilities 资产与负债
ExnszFX* assets betterment statement 资产递增表；资产改进表
1lx\Pz@ol assets lending 实物放款；有抵押贷款
Wje7fv assets of the company passing on the death 死者去世时转移的公司资产
l sUQ7%f assets pledged as security for liabilities 用作负债抵押的资产
^&Qaf:M assets portfolio 资产投资组合
{O!fV<Vx 9 assets price 资产价格
4NbC V)Dm assets quality 资产质素
oXz:zoNQ assets realization 资产变现
5Pv>`E2^ assets refinancing arrangement 资产再集资安排
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7*id assets securitization 资产证券化
8@Y@5) Oc assets situated outside Hong Kong 在香港以外地方的资产
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$v>- @ assets value 资产值
g[Yok` e[ assignee 承让人
geT<vh Z6 assignment 转让；转让书；转让契
1zl@$ Nt assignment of interest 权益转让
Wc+ e>* assignment of letters patent and trade mark 专利证书及商标转让
5a_K|(~3I assignment of property 物业转让；物业转让书
_39b8s { assignment right 转让权
1M<'^(t3d assignor 转让人
@Yt[%tOF+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Lp{l& -uQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j[=f;&1 associate member 附属会员
q 2= ^l associated body corporate 相联法人团体
oR3$A :!P= associated company 相联公司；联属公司
`#9ZP associated corporation 相联法团
UkeW2l`: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>Axe 7<l 公认会计师公会〔英国〕
i>0bI^H Association of Futures Exchange Brokers 香港期货经纪协会
XSZW9/I-(| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vbA9 V<c& association of underwriters 承保人组织
Be}Cj(C assumption of control 接管
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;C*;vC% assurance 担保；保险；转易；转易书
>r{,$)H0 assurance of interest 权益的转易
sy]1Ba% at 19XX price 按一九ＸＸ年价格计算
K XR at a discount 按赔价计算；按贴水价格计算；打折扣
hS<x+|'l at a premium 按溢价计算；按升水价格计算
9-L.?LG at call 通知付款；按通知
h{>8W0W* at constant market price 按固定市价计算
!m^W tF at constant price 按固定价格计算
6 Lz&"C,` at cost 按成本计算
Le_?x at current market price 按当时市价计算；按现时市价计算
Bv/v4( G5g at current price 按当时价格计算；按现时价格计算
znu?x|mV at factor cost 按要素成本计算；按生产要素成本计算
mEE /Olh W at money-of-the-day price 按付款当日价格计算
y+X%qTB at or better 按指定或较佳价位〔买卖指令〕
k deJ B- at par 按面值计算；平价
" $m3x O at sight 见票即付
{L.0jAwB at the close 按收市盘
HW{+THNj at the opening 按开市盘
m T\] attestation 见证；见证条款
=(@J+ Ou at-the-money option 平价期权
GKm)wOb(*S attorney 受权人；受托代表人
*a\1*Jk attornment 新拥有人承认书
rsiG]o=8 attributable profit 可归属利润
V_Y SYG9f attributable share value 可归属股份价值
!QC-> Auckland Stock Exchange 奥克兰证券交易所
N !H iQ auction 拍卖
'm-s8]-W auctioneer 拍卖商
a*? ? ! audit 审计；核数
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1KJL Audit Commission 审计署
w' U;b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4UG7{[!+ 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〕
o3%+FWrVTS audit review 帐目审查
Fet>KacTht Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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5- audited account 审计帐目；经审计的帐目
"rkP@ja9n audited annual account 经审计的周年帐目
9g " ?`_ audited balance sheet 经审计的资产负债表
9n44 *sZ auditor 核数师；核数主任；审计师
NlWIb2, auditor's certificate 核数师证明书；审计师证明书
< 51 (q_f auditor's report 核数师报告；审计师报告
V =1Y& y Aussie bond 澳元债券
^bS&[+9 E austerity budget 紧缩预算
3<?(1kSo>> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3O$Q>.0 w/ Australia All Ordinaries Index 澳洲所有普通股票指数
l$.C 40v Australian Dollar [AUD] 澳元
.PxtcC. K Australian Options Market 澳大利亚期权市场
n802!d+Tn Australian Securities Commission 澳洲证券事务监察委员会
7FfzMs[ \e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/z~;.jRg Australian Stock Exchange 澳大利亚证券交易所
<BT}T v9 Austrian Schilling [ATS] 奥地利先令
#O `n Q authentication 认证；鉴证
~F DJKGK authority to purchase 委托购买证；委购书
P>jlFm authorization 认可；核准；授权；授权书
" TG}a S authorization by direction 指示授权
VxaJ[s3PQ& authorization by instruction 指令授权
kM@8RAxA authorization by warrant 令状授权
8'/vW ~f authorization of unit trust 单位信托的认可
K]Ed-Tz8QZ authorized agent 指定代理人
YHg4WW$ authorized capital 法定资本
,9 authorized clerk 出市员
s _p?3bKu authorized dealer 认可交易商
Nc FHvK authorized financial institution 认可财务机构
m< TKy_C` authorized fund 认可基金
eV}Ow`~I 5 authorized fund house 获授权的基金公司；认可基金公司
,zz+s[ZH7O authorized institution 认可机构
'6[0NuB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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O<3\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!J'BAq[x authorized insurer 获授权保险人；获认可承保人
XG_ lyx%:E authorized investment 特准投资项目
; v>2z!M authorized person 获授权人
c00a;=ji authorized representative 获授权代表
w_4`Wsn authorized share capital 法定股本
?v `0KF automated quotation system 自动报价系统
ob-z -iDz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lYD-U8 自动交易系统〔香港期货交易所有限公司〕
LB U]^t@ M automatic adjustment mechanism 自动调整机制
e3\*Np!rTQ automatic adjustment system 自动调整系统
BTGPP@p4 Automatic Clearing House 自动票据交换所
M 0 =K#/ automatic exchange rates accumulation system 自动化汇率累集系统
O z]iHe Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
k q_B5L ? automatic teller machine [ATM] 自动柜员机
ocGqX Dg3 autopay 自动转帐
I`zn#U' available assets 可用资产
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available fiscal reserve 现存财政储备
%A:<rO85o available profit 可用利润
exZa:9 sp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7n}J}8Y*U2 average 平均；平均数；海损
2NqlE average basic salary 平均基本薪金
kf.w:X "i average consumer expenditure 平均消费开支；一般消费开支
S'vrO}yU average cost 平均成本
->$Do$ average cost of land production 增辟土地平均成本
SU Hyg/|F average daily turnover 平均每日成交额
gQ/-.1Pz$ average daily wage rate 平均每日工资率
q >o1 kTI average expenditure pattern 平均开支模式
$oe:km1-D average growth rate 平均增长率
R\
<HR9 r average net fixed assets 固定资产平均净值
~ex1,J*}t average of relatives 相对价格平均数
6# ,2 average price 平均价格
UC\CCDV#^ average propensity to consume 平均消费倾向；一般消费倾向
?0Z?Z3)%w4 average propensity to save 平均储蓄倾向；一般储蓄倾向
ST] h N M average rate 平均率
Q4}2-}| average revenue 平均收入；平均收益
:a nUr< average stock 平均库存；平均存货
Z^>{b W average yearly rent 平均年租
=P-k b^ s avoidance of double taxation 避免双重课税
$yLsuqB} avoidance of tax 避税
