A:
s4c 2 A share Ａ股；甲类股份
PYz^9Ud 6g abatement of tax 减税；减扣免税额
x+7jJ=F ABN AMRO Bank N.V. 荷兰银行
sjV>&eb above-the-line expenditure 线上项目支出；经常预算支出
,.<l^sj5 above-the-line receipt 线上项目收入；经常预算收入
QR($K W( ABSA Asia Limited 南非联合亚洲有限公司
/A;!g5Y absolute change 绝对数值变更
`!\`yI$!%w absolute expenditure 实际开支
BI-xo}KI absolute guideline figure 绝对准则数字
@{!c [{x,T absolute interest 绝对权益
'Nv*ePz absolute order of discharge 绝对破产解除令
J0M7f] absolute profit margin 绝对利润幅度
\{[Gdj` absolute value 实值；绝对值
ca1A9fvo absolutely vested interest 绝对既得权益
AA$-Lx(UJk absorbed cost 已吸收成本；已分摊成本
RE(R5n28, absorption 吸收；分摊；合并
u%vq<|~- absorption rate 吸收率；摊配率；分摊率
LCRZ<?O[| ACB Finance Limited 亚洲商业财务有限公司
BK 8)'9/ acceptable form of reciprocity 合理的互惠条件
e " f/ acceptable rate 适当利率；适当汇率
^H1B 62_ acceptance agreement 承兑协议
8D U |j-I8 acceptance for honour 参加承兑
EsU-Ckb_2: acceptor 承兑人；接受人；受票人
'J&$L c acceptor for honour 参加承兑人
P'6e K? accident insurance 意外保险
?_9A`LC*
Accident Insurance Association of Hong Kong 香港意外保险公会
kN*,3)T;} accident insurance scheme 意外保险计划
4c*?9r@ accident year basis 意外年度基准
w QX,a;Br accommodation 通融；贷款
R b~ NX
accommodation bill 通融票据；空头票据
/=}w%-;/; accommodation party 汇票代发人
b*xw=G3% account balance 帐户余额；帐户结余
>>voL DDd account book 帐簿
/8i3 I5* account collected in advance 预收款项
7 Ld5 account current book 往来帐簿
9a5x~Z:' account of after-acquired property 事后取得的财产报告
tTB,eR$ account of defaulter 拖欠帐目
Eh)PZvH account payable 应付帐款
Z!P7mH\c} account payee only [A/C payee only] 只可转帐；存入收款人帐户
c1?_L( account receivable 应收帐款
_Jc[`2Uv_c account receivable report 应收帐款报表
Re{vO&. account statement 结单；帐单；会计财务报表
+KV`+zic+ account title 帐户名称；会计科目
%(,Kj
~0 accountant's report 会计师报告
XP"lqyAi Accountant's Report Rules 会计师报告规则
7Rf${Wv0 accounting and auditing procedure 会计与审计程序；会计与核数程序
l#_(suo64 Accounting Arrangements 《会计安排》
I]|X6 accounting basis 会计基础
P"LbWZ6Nj accounting by Official Receiver 破产管理署署长呈交的帐目
6; g"`l51 Accounting Circular 《会计通告》
%(IkU D accounting class 会计类别
%OeA"# accounting date 记帐日期；会计结算日期
]4m;NI d accounting for money 款项核算
=G%k| Accounting Officer 会计主任
|#); ^z_ accounting period 会计报告期；会计期
+pcpb)VL accounting policy 会计政策；会计方针
=1noT)gC R accounting practice 会计惯例
]k Q*t {\ accounting principle 会计准则
+,&8U&~` accounting record 会计记录
)DS|mM) accounting report 会计报告
)A}u)PH4O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3?F*|E_ Accounting Society of China 中国会计学会
"#d>3M_ accounting statement 会计报表
dBKL_'@@} accounting system 会计制度；会计系统
KErQCBeJ accounting transaction 会计事项；帐务交易
Lj"@JF;c accounting treatment 会计处理
t%$> accounting year 会计年度
X\:;A { accretion 增值；添加
r%*,pN7O accrual 应计项目；应累算数目
uz6S7I accrual basis 应计制；权责发生制
Tji G!W8 accrual basis accounting 应计制会计；权责发生制会计
qU(,q/l accrue 应累算；应计
YL_M=h>P accrued benefit 应累算利益
| N%?7PZ( accrued charges 应计费用
,iK L
68 accrued cumulative preference share dividend 应累算的累积优先股股息
]o18oY( accrued expenses 应累算费用
8LI,'XZ accrued interest payable 应付利息；应计未付利息
1PD{m{ accrued interest receivable 应收利息；应计未收利息
WdEVT,jjh accrued right 累算权益
038|>l-9[ accruing profit 应累算的利润
:C*7 DS accumulated fiscal reserve 累积财政储备
kcg{z8cd'r accumulated profit 累积利润；滚存溢利
zO BLF|L= accumulated reserve 累积储备
e5 /f%4YX accumulation of surplus income 累积收益盈余
`52+ .*J+% acquired assets 既得资产
)YE3n-~7{ acquisition 收购；购置；取得
P;7JK=~k acquisition cost 购置成本
_?"P<3/iF acquisition expenses 购置费用
lxIo P acquisition of 100% interest 收购全部股权
WC6yQSnY& acquisition of control 取得控制权
I d6H~; acquisition of fixed assets 购置固定资产
F7!g+LPc< acquisition of shell “买壳”
,Jm2|WKH acquisition price 收购价
W rB:)Q(8= act of God 天灾
iI|mFc|V acting partner 执事合伙人
d <{ >& active market 买卖活跃的市场；交投畅旺的市场；旺市
{t<E*5N]a active partner 积极参与的合伙人
{z~n`ow active trading 交投活跃
xeo5) actual circulation 实际流通
w$Zi'+&* actual cost 实际成本
M E.l{?v actual expenditure 实际开支；实际支出
wKxw|Fpn actual income 实际入息；实际收入；实际收益
T?vM\o%i3 actual market 现货市场
.
V5Pr}"y actual price 现货价；实际价格
-| 0nZ actual profit 实际利润
US5 ]@! actual quotation 实盘；实际价位；实际报价
K/xn4N_UX actual year basis 按实际年度计算
Y f Rjr actuals 实货
Gw!VPFV>W actuarial investigation 精算调查
[{iPosQWj actuarial principle 精算原则
{ )V!wSi actuarial report 精算师报告
8DAHaS; Actuarial Society of Hong Kong 香港精算学会
L qNt.d @ actuarial valuation 精算师估值
PIk2mX/D_6 actuary 精算师
in-|",O`Z ad referendum agreement 暂定协议；有待覆核的协定
t zn1| ad valorem duty 从价税；按值征税
]ySm|&aU ad valorem duty system 从价税制
4= 7#= F1 ad valorem fee 从价费
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,a"g ad valorem tariff 从价关税
!3O8B0K)v additional allowance 额外免税额
+D7>$&BD additional amount for unexpired risk 未过期风险的额外款额
x*H ,e Y3 additional assessable profit 补加应评税利润
( *~ '#k additional assessment 补加评税
6,wi81F,} additional commitment 额外承担
?3[Gh9g` additional commitment vote 额外承担拨款
p **Sd[| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,7HlYPec additional dependent parent allowance 供养父母额外免税额
onqifQ additional provision 额外拨款
@477| LO additional stamp duty 附加印花税
2VpKG*!\ additional tax 补加税罚款；补加税款
W&g @o@wa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bVLBqa= adjudged bankrupt 被裁定破产
Dq07Z^#' adjudicated bankrupt 裁定破产人
n["G
ry adjudication fee 裁定费；评定印花税额手续费；评估契据费
&`@S_YL r adjudication of bankruptcy 裁定破产；宣告破产
A9 *P7 adjudication of insolvency 裁定无力偿还债务
:.DZ~I adjusted actual 经调整的实数；调整后的实数
>m:;. vVY adjusted current assets 经调整的流动资产；调整后的流动资产
]|m?pt adjusted figure 经调整的数字；调整后的数额
nXU`^< nA adjusted liabilities 经调整的负债；调整后的负债
u [:- ^H adjusted loss 经调整的亏损；调整后的亏损
hFMJDGCw>Q 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
ke2zxX2 f adjusted profit 经调整的利润；调整后的利润
;H' ,PjU adjusted surplus 经调整的盈余额；调整后的盈余额
7)RDu,fx adjusted value 经调整的价值；调整后的价值
$ jkzm8{W adjustment 调整；修订；理算〔保险〕
S_eD1iY2- adjustment centre 调剂中心
.-Z=Aa> adjustment lag 调整过程的时间差距；调整时差
nYsB^Nr6 adjustment mechanism 调整机制
E z1-Nx adjustment of loss 亏损调整
4h*c{do adjustment process 调整过程；调整程序
Oj=g;iY adjustment range 调整幅度
rF^H\U:w administered exchange rate 受管制汇率
eoj(zY3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
} yb"/jp administration expenses 行政费用
5'<J@3B administration fee 手续费；行政费
+X%pUe administration in bankruptcy 破产管理
po! [Nd&" administration order 遗产管理令
W{$J)iQ administrator 管理人；遗产管理人
V3S" L J administrator of the estate 遗产管理人
WJlJD*3 admission of debt 债项承认书
9^?2{aP % admission of proof 接纳债权证明
+B '< 0 advance 放贷款项；垫付款项；预支款项；预付款项
Vg^yjP{sv advance account 暂支帐目；预付款帐户
Leu6kPk advance compensation 预付补偿金
+xL' LC x advance from shareholder 股东垫款
&q7}HO/ @ advance pending reimbursement 预支以待日后付还
Mdw"^x$7 advanced economy 先进经济体系
~ hxW3e advancement 预付；预付财产
og?L 9 advances warrant 垫款令
IKrojK8-? advancing 贷出
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53Z[yL adverse balance 逆差
swz)gh -* adverse exchange 逆汇
HIq e~Vc advertisement addressed to shareholders 在报章刊登的致股东通告
7](aPm8 advice for collection 托收通知书
Bh UGMK advice of drawing 提款通知书；汇票通知书
J[{ R:l\ advice of payment 付款通知
tXCgRU Advisory Committee [Securities and Futures Commission]
kmg/hNtN 谘询委员会〔证券及期货事务监察委员会〕
I]z4}#+cX Advisory Committee on Diversification 经济多元化谘询委员会
_<6E>"*m affidavit 誓章；遗产申报誓章
F J p<J affidavit of no receipt 述明无收款的誓章
"sSY[6Kp! affiliate 联号；联营公司；附属公司
`.g'bZ<v/ affiliated company 附属公司；联号；联营公司
ctoh&5%!n+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!FQS9SoO9 affordability 负担能力
QS@eqN African Development Bank [AfDB] 非洲开发银行
8mC$p6Okd after-acquired property 事后取得的财产
yQq|!'MK k after-hours dealing 市后交易
`ghNS after-tax profit 税后盈利；税后利润；税后溢利
z3M6<.K agency agreement 代理协议
"2:#bXM- agency expenses 代理机构的开支
v?o("I[ C agency fee 代理费
Jmu oYl f| Agency Law 《代理法》
5*O]`Q7 agent 代理人；承销人
F <O<=Ww agent of company 公司代理人
6Z-[-0o+g agent's fee 代理人费；经纪费
nIl<2H]F ` aggregate 总计；总数；总体数字
R+ Rb [,m aggregate amount 总款额；总额
7??j}ob> aggregate assets and liabilities 总体资产与负债
CWkAc5 aggregate at constant price 按固定价格计算的总体数字
! H4u c aggregate demand 总需求
! 6_tdZ aggregate gross position 总持仓量
\V*E:_w* aggregate limit 总限额
u73/#!(1=H aggregate of salaries tax 合计薪俸税
;z o?o t/ aggregate performance 总体表现；总体业绩
*B+YG^Yu^ aggregate supply 总体供应
c#pVN](? aggregate surplus 总盈余
{'G u@l aggregate total 整体总额
yjucR
Fl aggregate value 总值；合计价值
*4 Kc " M aggregated basis 合计基准
w*AXD!} aggregated net chargeable income 合计应课税入息实额
{N0ky=u d aggregation 合并计算；合计；总和
leEzfbb{'. aggregation of incomes of husband and wife 夫妇入息合并计算
Ec['k&*7, aggregation of property 财产的总和
(d-j/v*4 agio 差价；贴水
|9
4xRC 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》
=_d-MJy~6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
po+ 1 《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》
JmVha!<qk Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Jm}zit :o 《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》
2
Xc,c*r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Gp))1b'; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'p(I!]"uo agreement for a settlement 授产协议
S?m4 agreement for assignment 转让协议
<txzK pM agreement for sale 售卖协议；买卖协议
]i pltR 7k agreement for sale and purchase 买卖协议
9!|.b:: agreement for the payment of interest 支付利息协议
pn2_ {8. agreement for the repayment of money 还款协议
XWFuAE agreement of reinsurance 再保险协议
h3:dO|Z Agricultural Bank of China 中国农业银行
#oD * H:%* air passenger departure tax 飞机乘客离境税
G Gch Nt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{piZm12q? airport tax 机场税
)*3sE1 alcohol duty 酒精税
cX/ ["AM alienation 让与；让渡；转让
v:$Y
|mh alimony 生活费；赡养费
+']S All Ordinaries Index [AOI] 所有普通股指数
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+I5~ all risks 全险；综合险
;} gS8I| All Sales Record for Stock Market 《股票市场成交报告》
&za~=+ Allied Capital Resources Limited 新联财务有限公司
c\pPwG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&O.S ;b*+ allocation letter 拨款信件
sG D b < allocation of fund 分配款项；预留款项
D2}nJFR
] allocation of profit 利润分配；溢利分配
onj:+zl allocation warrant 拨款令
p #dpDjh allotment 分配；配股
~V4&l3o allotment notice 股份配售通知；配股通知
{?9s~{Dl allotment of shares 股份分配
Tfl4MDZb allowable 可获宽免；免税的
DHV#PLbN$ allowable business loss 可扣除的营业亏损
]OOL4=b allowable expenses 可扣税的支出
>_$DKY >$` allowance 免税额；津贴；备抵；准备金
v+|N7 allowance for debts 债项的免税额
j@b4)t allowance for depreciation by wear and tear 耗损折旧免税额
Gm.n@U p allowance for funeral expenses 殡殓费的免税额
8PV`4=,OI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u F T&r| allowance for repairs and outgoings 修葺及支出方面的免税额
XK>/i}y allowance to debtor 给债务人的津贴
\5_7!. alteration of capital 资本更改
r='"X#CmV/ alternate trustee 候补受托人
A8R}W= amalgamation 合并
[EJ[Gg0m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y3K9r f ambit of charges 征税范围；收费范围
wK CH G/W amended valuation 经修订的估值
Z?5kO-[ American Commodities Exchange 美国商品交易所
Rt<8 &.m4 American Express Bank Limited 美国运通银行
iG*/m><- American Stock Exchange 美国证券交易所
N}>XBZy amortization 摊销
$3sS&i< amount due from banks 存放银行同业的款项
KFd "JtPg amount due from banks abroad 存放海外银行同业的款项
2hRaYX,g amount due from holding companies 控股公司欠款
]iuM2] amount due from local banks 存放本港银行同业的款项
Yo
c N@s amount due to banks 银行同业的存款
,iU ]zN// amount due to banks abroad 海外银行同业的存款
% zs 1v] amount due to holding companies 控股公司存款
ubIGs| p2c amount due to local banks 本港银行同业的存款
.Mw'P\ GtM amount due to outport banks 外埠银行同业的存款
>yn%.Uoh@ amount for note issue 发行纸币的款额
Wr 7 ^ amount of bond 担保契据的款额
-tSWYp{ amount of consideration 代价款额
Gv}*T w $ amount of contribution 供款数额
\c+)Y}:D amount of indebtedness 负债款额
ZN|DR|c UY amount of principal of the loan 贷款本金额
Z^>[{|lIA amount of rates chargeable 应征差饷数额
u7&r'rZ1_! amount of share capital 股本额
lC +p2OG^[ amount of sums assured 承保款额
G|yX9C]R amount of variation 变动幅度
x{C=r dp__ amount of vote 拨款数额
k`r}Gb amount payable 应付款额
sf]y\_zU amount receivable 应收款额
jN V2 o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G. O0*E2V analysis 分析
I~MBR2$9 ancillary risk 附属风险
%L{ H_;z annual account 周年帐目；周年帐目报表；年度决算；年结
LGPy>, ! annual accounting date 年结日期
8UoMOeI3 annual allowance 每年免税额；年积金；年度津贴；年津
xUPM-eF= annual balance 年度余额
e%j+,)Ry annual disposable income 每年可动用收入
( hd^ annual estimates 周年预算
O%A:2Y79 annual fee 年费
Nc[>CgX"@ annual general meeting 周年大会
~o%|#-S annual growth rate 年增率；每年增长率
OibW8A4Z1 annual long-term supplement 长期个案每年补助金
Vy{=Y(cpF2 annual pensionable emolument 可供计算退休金的年薪
LDW":k| annual report 年报
A7
.[OC Annual Report on the Consumer Price Index 《消费物价指数年报》
TvAA annual return 周年报表；周年申报表；每年报税表格
rOB-2@- Annual Return Rules 《周年报表规则》
xzy7 I6X annual review of consumer prices 每年消费物价回顾
9IMtqL& annual roll-forward basis 逐年延展方式
NyJU?^f&v annual salary 年薪
:HRJ49a annual statement 年度报表；年度决算表
zrE
~%YR Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
on(F8%]zE annuitant 年金受益人
z}s0D]$+x annuity 年金
J:'cj5@ annuity contract 年金合约
WO)rJr!C annuity on human life 人寿年金
6t
TLyI$+ antecedent debt 先前的债项
r `i<XGPJ% ante-dated cheque 倒填日期支票
-Duy: C6W anticipated expenditure 预期开支
F^IYx~: anticipated net profit 预期纯利
C !B2 .:ja anticipated revenue 预期收入
-Uq I=# anti-inflation measure 反通货膨胀措施
+e%9P%[+ anti-inflationary stance 反通货膨胀立场
Tm_AoZH apparent deficit 表面赤字
sZPPS&KoP3 apparent financial solvency 表面偿债能力
/lm;.7_J+ apparent partner 表面合伙人
K-)_ 1 application for personal assessment 个人入息课税申请书
q>%KIBh( application of fund 资金应用
wtetB')yD application to release as liquidator and to destruct the books of accounts and documents
B= 7bQli} 申请免除清盘人职务及毁灭帐簿与文件
q+3Z3v appointed actuary 委任精算师
/Bid :@R appointed auditor 委任核数师；委任审计师
. 3=WE@M appointed trustee 委任的受托人
K/+5$S jF appointer 委任人
K&9|0xt apportioned pro rata 按比例分摊
$=4T# W=m apportionment 分配；分摊
6/wAvPB$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5 C ueD] apportionment formula 分摊方程式
(\, <RC\ apportionment of estate duty 遗产税的分摊
@R_a'v- appraisal 估价；评估
'~VKH}b appreciable growth 可观增长
,icgne1j appreciable impact 显着影响
V'#dY~E-P appreciable increase 可观增长
*$Z}v&-0k appreciation 增值；升值
II3)Cz}xRG appreciation against other currencies 相对其他货币升值
T,@.RF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u01 'f-h appreciation tax 增值税
C$vKRg\o appropriation 拨款；拨用；拨付
MGfDxHg] appropriation account 拨款帐目
@ H=
d8$ Appropriation Bill 拨款法案
$\Bzp<SN` appropriation-in-aid system 补助拨款办法
WM.JoQ approved assets 核准资产
V8ZE(0&II} approved basket stock 认可一篮子证券
.mn`/4 approved budget 核准预算
> N@tInE approved charitable donation 认可慈善捐款
X |q&0W= approved charitable institution 认可慈善机构
"=@b>d6U+ approved currency 核准货币；认可货币
SG_^Rd9
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Tz4,lwuWX7 approved estimates of expenditure 核准开支预算
J0*hJ-/u approved overseas insurer 核准海外保险人
6v (}<2~ approved overseas trust company 核准海外信托公司
%'a%ynFs approved pooled investment fund 核准汇集投资基金
'A;G[(SYy approved provident fund scheme 认可公积金计划
BAG )
- approved provision 核准拨款
seC]=UJh#> approved redeemable share 核准可赎回股份
5ppOG_ approved regional stock 认可地区性证券
C8rD54A'M approved retirement scheme 认可退休金计划
I|9(*tq) approved subordinated loan 核准附属贷款
HS XS%v/Y arbitrage 套戥；套汇；套利
f]`#BE)V arbitrageur 套戥者；套汇者
n0F.Um arbitrary amount 临时款项
FRd!UqMXY arrangement 措施；安排；协定
(+6 8s9XS7 arrears 欠款
C93BK)$} arrears of pay 欠付薪酬
WSi`)@.X O arrears of revenue 逾期未收税款；逾期未收的帐项
J( J sfU4 articles of association 组织章程；组织细则；组织章程细则
G3'> KMa. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?YWfoH4mS ascertainment of profit 确定利润
7zXFQ|TP "Asia Clear" “亚洲结算系统”
v#0F1a?]D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8^\} \@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{STOWuY Asian Development Fund [ADF] 亚洲发展基金
h[ #Lg3 Asian dollar bond 亚洲美元债券
%KHO}g ad1 Asian dollar market 亚洲美元市场
{ *,~,iq Asian dollar rate 亚洲美元利率
+KgoL a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Hy ^E m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;*1bTdB5a asked price 沽盘；喊价；索价；卖方报价
uPKq<hBI assessable income 应评税入息
ma9q?H#X assessable loss 应评税亏损
[ -"o5!0< assessable profit 应评税利润
gNF8&T assessable value 应评税值
BLZ#vJR assessed profit 估定利润
6r!
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4
AZ~<e\ assessment 评税；评定；估价；评税单
T P o%zZo assessment number 评税编号；估价编号
b&[9m\AX` assessment of additional tax 补加税评税
aSdh5? assessment of performance 业绩评估；实绩评价
H e ABU(o4 Assessor 评税主任
!>fYD8Ft, asset price bubbles 资产价格泡沫
yTzP{I asset-backed securities 具资产保证的证券
b~fX =!M assets accretion 资产增值
]x1MB| a6 assets and liabilities 资产与负债
W,"|([t4.\ assets betterment statement 资产递增表；资产改进表
9zSHn.y assets lending 实物放款；有抵押贷款
CT,caa assets of the company passing on the death 死者去世时转移的公司资产
cKuU#&FaV assets pledged as security for liabilities 用作负债抵押的资产
kR$>G2$! assets portfolio 资产投资组合
Wt5x*p-!C assets price 资产价格
#[0:5$-[ assets quality 资产质素
?3X! assets realization 资产变现
Go~bQ2*'(/ assets refinancing arrangement 资产再集资安排
Ot}fGiio assets securitization 资产证券化
)OQhtxK assets situated outside Hong Kong 在香港以外地方的资产
j(^ot001%v assets stripping 削减资产；拆卖资产
(Cjnf
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^7M hnA assignee 承让人
n@n608 assignment 转让；转让书；转让契
#:C;VAAp assignment of interest 权益转让
ASmMj;>UM assignment of letters patent and trade mark 专利证书及商标转让
<"A| Xv'Q assignment of property 物业转让；物业转让书
XndG e=O assignment right 转让权
>2h|$6iWP assignor 转让人
X8~dFjhX associate 有联系的人；有关连人士；相联者；合伙人；联系人
L[l ?}\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rMX Iw associate member 附属会员
'f&o%5] associated body corporate 相联法人团体
R rrW0<Ed associated company 相联公司；联属公司
r@N 0%JZZ associated corporation 相联法团
j
!^Tw.Ty Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"<o[X ?u 公认会计师公会〔英国〕
M
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3?#b Association of Futures Exchange Brokers 香港期货经纪协会
+Go(y S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:$k':0 n association of underwriters 承保人组织
.N2yn` assumption of control 接管
HR)Dz~Obw assurance 担保；保险；转易；转易书
5\93-e assurance of interest 权益的转易
s2f9 5<B at 19XX price 按一九ＸＸ年价格计算
J)1:jieQ at a discount 按赔价计算；按贴水价格计算；打折扣
~^d. zIN! at a premium 按溢价计算；按升水价格计算
UjibQl 3:m at call 通知付款；按通知
272j$T at constant market price 按固定市价计算
C
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#o Rm-yDr at cost 按成本计算
)E;+C2G at current market price 按当时市价计算；按现时市价计算
z ogtIn) at current price 按当时价格计算；按现时价格计算
T}} 0hs; at factor cost 按要素成本计算；按生产要素成本计算
N]n]7(e+0C at money-of-the-day price 按付款当日价格计算
d"3S[_U at or better 按指定或较佳价位〔买卖指令〕
k. bzh. at par 按面值计算；平价
s ^NO( at sight 见票即付
tP; &$y. 8 at the close 按收市盘
)|;*[S4 at the opening 按开市盘
` nBCCz'Y! attestation 见证；见证条款
n Q|4.e; at-the-money option 平价期权
FR~Y O|4? attorney 受权人；受托代表人
?^Sk1 7G attornment 新拥有人承认书
WrK!]17or attributable profit 可归属利润
rZRcy9$y> attributable share value 可归属股份价值
gcYx-gA} Auckland Stock Exchange 奥克兰证券交易所
csn/h$`- @ auction 拍卖
D'V0b" auctioneer 拍卖商
.K?',x audit 审计；核数
TU ]Ed*'& Audit Commission 审计署
blxAy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#Mo`l/Cwp 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〕
#_yQv? J audit review 帐目审查
'\%c"? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\PS {/XK audited account 审计帐目；经审计的帐目
9hAS#|vK audited annual account 经审计的周年帐目
mv@cGdxu audited balance sheet 经审计的资产负债表
KT n,}7vZ auditor 核数师；核数主任；审计师
8
v NgePn auditor's certificate 核数师证明书；审计师证明书
gfQ& U@N auditor's report 核数师报告；审计师报告
+EJwWDJ!% Aussie bond 澳元债券
+|.}oL^}G austerity budget 紧缩预算
!_ GY\@} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4)D #kP Australia All Ordinaries Index 澳洲所有普通股票指数
mhnjY K9 Australian Dollar [AUD] 澳元
PfX{n5yBW8 Australian Options Market 澳大利亚期权市场
Gd 0-}4S? Australian Securities Commission 澳洲证券事务监察委员会
gLv|Hu7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`abQlBb* Australian Stock Exchange 澳大利亚证券交易所
j]7|5mC78 Austrian Schilling [ATS] 奥地利先令
[vki^M5i|Z authentication 认证；鉴证
?]%JQ]Gf* authority to purchase 委托购买证；委购书
xsK{nM6g authorization 认可；核准；授权；授权书
ht c& !m authorization by direction 指示授权
$ q*kD#;mh authorization by instruction 指令授权
'!`%!Xg authorization by warrant 令状授权
VlKy6PSIg authorization of unit trust 单位信托的认可
o?\)!_Z| authorized agent 指定代理人
}qfr&Ffh@ authorized capital 法定资本
8Ml&lfn_8 authorized clerk 出市员
7L)1 mB. authorized dealer 认可交易商
zb9^ii$g authorized financial institution 认可财务机构
Z4FyuWc3 authorized fund 认可基金
"^-U#f>k authorized fund house 获授权的基金公司；认可基金公司
%VYQz) yW authorized institution 认可机构
XfA3Ez,} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T=cSTS!P;q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U
-~%-gFC authorized insurer 获授权保险人；获认可承保人
:QgC Zq authorized investment 特准投资项目
Mq) n=M authorized person 获授权人
R_ h(Z{d authorized representative 获授权代表
khT&[!J{> authorized share capital 法定股本
tb,.f3; automated quotation system 自动报价系统
$w%oLI@kl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bb;fV 自动交易系统〔香港期货交易所有限公司〕
mY-Z$8r automatic adjustment mechanism 自动调整机制
KtJE automatic adjustment system 自动调整系统
ZWMX!>o< Automatic Clearing House 自动票据交换所
bHlG(1uf automatic exchange rates accumulation system 自动化汇率累集系统
qG"|,bA
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j`Lf/S!} automatic teller machine [ATM] 自动柜员机
iHjo3_g)n autopay 自动转帐
eux _tyC available assets 可用资产
w?ssV available fiscal reserve 现存财政储备
q! W ~>c! available profit 可用利润
1!8*mk_R { Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
20m6-rkI<} average 平均；平均数；海损
P
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+~,T2 average basic salary 平均基本薪金
TR z~rW
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UCYhaD@sP average cost 平均成本
z.1 6%@R average cost of land production 增辟土地平均成本
H%7V)" average daily turnover 平均每日成交额
)hk=wu6 average daily wage rate 平均每日工资率
b{)('C$ average expenditure pattern 平均开支模式
[i[G" %Q average growth rate 平均增长率
vZ
4Z+;. average net fixed assets 固定资产平均净值
Y~1}B_ average of relatives 相对价格平均数
etf ft8 average price 平均价格
La%\- o average propensity to consume 平均消费倾向；一般消费倾向
n? "ti average propensity to save 平均储蓄倾向；一般储蓄倾向
.G+}Kn9! average rate 平均率
~l!(I-'?g average revenue 平均收入；平均收益
o^RdVSkU; average stock 平均库存；平均存货
<m Hptgd, average yearly rent 平均年租
L1BpkB avoidance of double taxation 避免双重课税
$}oQ=+c5 avoidance of tax 避税
