A:
0?V{u`* A share Ａ股；甲类股份
hTfq>jIB_ abatement of tax 减税；减扣免税额
a]H&k$!c ABN AMRO Bank N.V. 荷兰银行
^IQtXae6M above-the-line expenditure 线上项目支出；经常预算支出
DVJuX~'|! above-the-line receipt 线上项目收入；经常预算收入
gq%U5J"x;J ABSA Asia Limited 南非联合亚洲有限公司
?D>%+rK8c absolute change 绝对数值变更
`JQw]\f4> absolute expenditure 实际开支
i~Q nw-^B absolute guideline figure 绝对准则数字
M./1.k&@ absolute interest 绝对权益
/{6&99SJcc absolute order of discharge 绝对破产解除令
&t)$5\r absolute profit margin 绝对利润幅度
jVlXB6[- absolute value 实值；绝对值
,~Y[XazT absolutely vested interest 绝对既得权益
>]{{5oOQ> absorbed cost 已吸收成本；已分摊成本
/(oxK>*F absorption 吸收；分摊；合并
K;8{qQ* absorption rate 吸收率；摊配率；分摊率
<C1w?d $9I ACB Finance Limited 亚洲商业财务有限公司
edai2O acceptable form of reciprocity 合理的互惠条件
G VT|
fE acceptable rate 适当利率；适当汇率
uNKf!\Y acceptance agreement 承兑协议
J497
>w[ acceptance for honour 参加承兑
hMCf|
e.UY acceptor 承兑人；接受人；受票人
#W$6[#7=I acceptor for honour 参加承兑人
G*s5GG@Z. accident insurance 意外保险
hTc
:'vq Accident Insurance Association of Hong Kong 香港意外保险公会
g"{`g6(+ accident insurance scheme 意外保险计划
Kz~ E"? accident year basis 意外年度基准
C6"{-{H accommodation 通融；贷款
i[Qq,MmC accommodation bill 通融票据；空头票据
/ jLb{Ky accommodation party 汇票代发人
]hMs:$} account balance 帐户余额；帐户结余
g3|k- account book 帐簿
8Y "R@'~ account collected in advance 预收款项
E]w2
{% account current book 往来帐簿
?_ -5W9 account of after-acquired property 事后取得的财产报告
sA~Ijg"6 account of defaulter 拖欠帐目
D`'h8:\ account payable 应付帐款
.(^%M
2:6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
vRkVPkZ6| account receivable 应收帐款
V~#8lu7; account receivable report 应收帐款报表
Tuz~T
_M account statement 结单；帐单；会计财务报表
]qb>O:T account title 帐户名称；会计科目
ajCe&+ accountant's report 会计师报告
Z-j?N{3& Accountant's Report Rules 会计师报告规则
fQU5' wGp accounting and auditing procedure 会计与审计程序；会计与核数程序
cb=ixn Accounting Arrangements 《会计安排》
fJ GwT accounting basis 会计基础
&>n:7 accounting by Official Receiver 破产管理署署长呈交的帐目
ffW-R)U|3 Accounting Circular 《会计通告》
l&|Tb8_' accounting class 会计类别
bg\9 Lbjr accounting date 记帐日期；会计结算日期
G# L6; accounting for money 款项核算
63`5A3rii Accounting Officer 会计主任
`#*` hH8 accounting period 会计报告期；会计期
A flf]G1 accounting policy 会计政策；会计方针
7aS%;EU accounting practice 会计惯例
'2qbIYanh accounting principle 会计准则
[_`<<!u>- accounting record 会计记录
s
.@S zq accounting report 会计报告
qXprD.; } Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q P[_!C. Accounting Society of China 中国会计学会
XL/ V>`E@ accounting statement 会计报表
o\<JG?P accounting system 会计制度；会计系统
FM=XoMP q accounting transaction 会计事项；帐务交易
dUQ )&Hv accounting treatment 会计处理
6W< I g; accounting year 会计年度
j/8q accretion 增值；添加
CZ!gu Y= accrual 应计项目；应累算数目
naiQ$uq0 accrual basis 应计制；权责发生制
w7E#mdW accrual basis accounting 应计制会计；权责发生制会计
U#x`u|L&6 accrue 应累算；应计
c8N pk< accrued benefit 应累算利益
zh{I;~syh accrued charges 应计费用
(M?V B*sm0 accrued cumulative preference share dividend 应累算的累积优先股股息
ov5g`uud accrued expenses 应累算费用
)gx*; z@ accrued interest payable 应付利息；应计未付利息
t*`G@Nj accrued interest receivable 应收利息；应计未收利息
)EK\3q accrued right 累算权益
S c ijf 9 accruing profit 应累算的利润
gj7'4 3
?W accumulated fiscal reserve 累积财政储备
VtzBYza accumulated profit 累积利润；滚存溢利
33ZHrZ accumulated reserve 累积储备
Jt:)(&-t accumulation of surplus income 累积收益盈余
>E7s }bL" acquired assets 既得资产
4~AY:
ib| acquisition 收购；购置；取得
>uo=0=9= acquisition cost 购置成本
?AVnv(_ acquisition expenses 购置费用
bN&Do tG acquisition of 100% interest 收购全部股权
:*v SC: q acquisition of control 取得控制权
_}gfec4o acquisition of fixed assets 购置固定资产
e#vGrLs. acquisition of shell “买壳”
}Ui)xi:8 acquisition price 收购价
\maj5VlJ act of God 天灾
x6Tpt^N} acting partner 执事合伙人
2uT@jfj:r active market 买卖活跃的市场；交投畅旺的市场；旺市
9e7):ZupO active partner 积极参与的合伙人
8ly Ng w1 active trading 交投活跃
FzOlM-)m
actual circulation 实际流通
v8 II=9 actual cost 实际成本
</B:Zjn actual expenditure 实际开支；实际支出
% EYh*g{G actual income 实际入息；实际收入；实际收益
g W?Hd/ actual market 现货市场
tiy#b8 actual price 现货价；实际价格
r3Kx actual profit 实际利润
/g1;`F(MS/ actual quotation 实盘；实际价位；实际报价
I-Q(kWc actual year basis 按实际年度计算
L<G6)'5W actuals 实货
i)/ #u+Y1P actuarial investigation 精算调查
(S?qxW? actuarial principle 精算原则
aI;fNy /K actuarial report 精算师报告
t]{, 7.S Actuarial Society of Hong Kong 香港精算学会
y#P _ }Kfo actuarial valuation 精算师估值
E*yot[kj actuary 精算师
k!T-X2L= ad referendum agreement 暂定协议；有待覆核的协定
[,Y;# ; ad valorem duty 从价税；按值征税
7CCSG{k ad valorem duty system 从价税制
a
*bc#!e ad valorem fee 从价费
@7t*X-P.;- ad valorem tariff 从价关税
|}: D_TX additional allowance 额外免税额
[f Jxbr" additional amount for unexpired risk 未过期风险的额外款额
+ jN)$Y3Ya additional assessable profit 补加应评税利润
Bnz}:te} additional assessment 补加评税
gF]IAZ Ci additional commitment 额外承担
P@<K&S+f additional commitment vote 额外承担拨款
" ;o, D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@7sHFwtar? additional dependent parent allowance 供养父母额外免税额
,D.@6 bJW additional provision 额外拨款
2h) * additional stamp duty 附加印花税
.B! L+M< [ additional tax 补加税罚款；补加税款
3!Mb<W.3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
- v=ndJ. adjudged bankrupt 被裁定破产
1`1Jn*|TI adjudicated bankrupt 裁定破产人
lrgvY>E 0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
/GA-1cS_(
adjudication of bankruptcy 裁定破产；宣告破产
5r0Sl89J adjudication of insolvency 裁定无力偿还债务
!MOcF5M adjusted actual 经调整的实数；调整后的实数
P kOtg[Z adjusted current assets 经调整的流动资产；调整后的流动资产
ZC &~InN adjusted figure 经调整的数字；调整后的数额
9? |m ^ adjusted liabilities 经调整的负债；调整后的负债
;
X/' ujg adjusted loss 经调整的亏损；调整后的亏损
:Fi xLr!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
618bbftx{ adjusted profit 经调整的利润；调整后的利润
:io~{a#.2\ adjusted surplus 经调整的盈余额；调整后的盈余额
t&C0V|s79$ adjusted value 经调整的价值；调整后的价值
m xy=3cUi adjustment 调整；修订；理算〔保险〕
r3YfY \ adjustment centre 调剂中心
QaOF l` i adjustment lag 调整过程的时间差距；调整时差
1 y7$"N8Xo adjustment mechanism 调整机制
m.U&O=] 5 adjustment of loss 亏损调整
V^\b"1X7N adjustment process 调整过程；调整程序
?aZ\D g{ adjustment range 调整幅度
<2\Q Y administered exchange rate 受管制汇率
2~)q080jh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_2<k,Dl;RY administration expenses 行政费用
P!/:yW d administration fee 手续费；行政费
)IuwI #pm administration in bankruptcy 破产管理
Lf,C5 0 administration order 遗产管理令
3UcOpq2i\ administrator 管理人；遗产管理人
UvGX+M,z' administrator of the estate 遗产管理人
CasFj9, admission of debt 债项承认书
,*wj ~NE admission of proof 接纳债权证明
jG^OF5. advance 放贷款项；垫付款项；预支款项；预付款项
ra]\!;}L0 advance account 暂支帐目；预付款帐户
Bn
Nu/02.= advance compensation 预付补偿金
]Wc 2$ advance from shareholder 股东垫款
#~6X9,x = advance pending reimbursement 预支以待日后付还
HmpV;
<t3 advanced economy 先进经济体系
(Jy > ,~O advancement 预付；预付财产
*%dWNvN4X advances warrant 垫款令
}& 01=nY advancing 贷出
n(\VP!u5r adverse balance 逆差
)<L?3Jjt5 adverse exchange 逆汇
"oCXG`.k& advertisement addressed to shareholders 在报章刊登的致股东通告
B)ibxM(n* advice for collection 托收通知书
%U$%x advice of drawing 提款通知书；汇票通知书
(P nrY~ 9 advice of payment 付款通知
=(,dI [v Advisory Committee [Securities and Futures Commission]
\'x?V Vw 谘询委员会〔证券及期货事务监察委员会〕
~
[=2d a Advisory Committee on Diversification 经济多元化谘询委员会
T) cbpkH4 affidavit 誓章；遗产申报誓章
g k"J+uM affidavit of no receipt 述明无收款的誓章
9riKSp:5 affiliate 联号；联营公司；附属公司
ePI)~ affiliated company 附属公司；联号；联营公司
x{{ZV] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;7yt,b5&C affordability 负担能力
B=2f-o African Development Bank [AfDB] 非洲开发银行
+'D
#VG after-acquired property 事后取得的财产
Y.o-e)zX after-hours dealing 市后交易
ptpu
u=3" after-tax profit 税后盈利；税后利润；税后溢利
SG3qNM: g agency agreement 代理协议
EJO6k1 agency expenses 代理机构的开支
bhT:MW! agency fee 代理费
n Iqmora Agency Law 《代理法》
J z)c|8U agent 代理人；承销人
`L "{sW6S agent of company 公司代理人
ZQD w|*a@ agent's fee 代理人费；经纪费
y7#vH< aggregate 总计；总数；总体数字
y &%2 aggregate amount 总款额；总额
dRLvej, aggregate assets and liabilities 总体资产与负债
0bG2YMs aggregate at constant price 按固定价格计算的总体数字
Pcii Dh~/ aggregate demand 总需求
ON$-g_s>) aggregate gross position 总持仓量
Z65]| aggregate limit 总限额
O0> ^?dsL aggregate of salaries tax 合计薪俸税
_ 6'HBE aggregate performance 总体表现；总体业绩
_qh YG1t aggregate supply 总体供应
,9ZN k@q aggregate surplus 总盈余
w77"?kJ9X aggregate total 整体总额
i9y& <^<W aggregate value 总值；合计价值
Y&`nB,' aggregated basis 合计基准
qXQ7Jg9 aggregated net chargeable income 合计应课税入息实额
2o-Ie/"d \ aggregation 合并计算；合计；总和
)V*V aggregation of incomes of husband and wife 夫妇入息合并计算
U*Pi%J aggregation of property 财产的总和
r1X \$& agio 差价；贴水
}Z\PE0 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》
0 Bhf(5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q u@T}Ci 《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》
W RVm^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
( cqVCys 《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》
$F8 6Dwd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5J<ghv>\P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S%m$LM]NCg agreement for a settlement 授产协议
eI*o9k$Qs agreement for assignment 转让协议
~@bh[o~rF agreement for sale 售卖协议；买卖协议
Zae$M0) agreement for sale and purchase 买卖协议
HWT^u$a" agreement for the payment of interest 支付利息协议
XqTDLM& agreement for the repayment of money 还款协议
| 0/~7l agreement of reinsurance 再保险协议
~!W{C_*N Agricultural Bank of China 中国农业银行
_8"%nV air passenger departure tax 飞机乘客离境税
q U,u(E l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3.s.&^ airport tax 机场税
]
'ybu&22 alcohol duty 酒精税
[D%5Fh\0 alienation 让与；让渡；转让
uVw |fT alimony 生活费；赡养费
-?68%[4lm_ All Ordinaries Index [AOI] 所有普通股指数
o@K K/f all risks 全险；综合险
QGQ> shIeZ All Sales Record for Stock Market 《股票市场成交报告》
IXef}%1N? Allied Capital Resources Limited 新联财务有限公司
{z/Y~rf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'rQ>Z A_8 allocation letter 拨款信件
')>&:~ allocation of fund 分配款项；预留款项
V}kQXz"9 allocation of profit 利润分配；溢利分配
=%V(n{7= allocation warrant 拨款令
/<$ \)|r allotment 分配；配股
~1v5H]T{ allotment notice 股份配售通知；配股通知
K=82fF(- allotment of shares 股份分配
+1%7*2q, allowable 可获宽免；免税的
YCd[ s[ allowable business loss 可扣除的营业亏损
UL.x*@o allowable expenses 可扣税的支出
("B[P/ allowance 免税额；津贴；备抵；准备金
WD7IF+v allowance for debts 债项的免税额
qx~-(|s`H allowance for depreciation by wear and tear 耗损折旧免税额
>FabmIcC allowance for funeral expenses 殡殓费的免税额
K`?", G?_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q-}yZ allowance for repairs and outgoings 修葺及支出方面的免税额
{"uLV{d allowance to debtor 给债务人的津贴
Th6xwMq
alteration of capital 资本更改
t\$P*_ alternate trustee 候补受托人
%Z=%E!* amalgamation 合并
{FU,om9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TZk.?@s5 ambit of charges 征税范围；收费范围
a.yCd/ amended valuation 经修订的估值
2=P X1kI American Commodities Exchange 美国商品交易所
tmJ-2 American Express Bank Limited 美国运通银行
54%@q[- American Stock Exchange 美国证券交易所
'dstAlt? amortization 摊销
0qj:v"~Q amount due from banks 存放银行同业的款项
#r}O =izi amount due from banks abroad 存放海外银行同业的款项
_3YuPMaN amount due from holding companies 控股公司欠款
bK |I amount due from local banks 存放本港银行同业的款项
r{T}pc>^ amount due to banks 银行同业的存款
Io81zA amount due to banks abroad 海外银行同业的存款
M_wj>NXZ amount due to holding companies 控股公司存款
$R2iSu{kO amount due to local banks 本港银行同业的存款
yIL6Sb amount due to outport banks 外埠银行同业的存款
w+NdEE4H9z amount for note issue 发行纸币的款额
MM*B.y~TxZ amount of bond 担保契据的款额
ROyG+dUy amount of consideration 代价款额
As;@T$G amount of contribution 供款数额
5QR=$?K amount of indebtedness 负债款额
zMf . amount of principal of the loan 贷款本金额
vO#=]J8` amount of rates chargeable 应征差饷数额
L:ox$RU amount of share capital 股本额
$ 6ev K~ amount of sums assured 承保款额
M(a lc9tn amount of variation 变动幅度
ju-tx
: amount of vote 拨款数额
)oRF/Xx`g amount payable 应付款额
j[Y$)HF amount receivable 应收款额
kIlc$:K^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
axSJ:j8 analysis 分析
M[^ ancillary risk 附属风险
Ip0~ annual account 周年帐目；周年帐目报表；年度决算；年结
Mbua!m(0 annual accounting date 年结日期
< :mV^tK annual allowance 每年免税额；年积金；年度津贴；年津
%)$^_4.g annual balance 年度余额
i*We kr3Wo annual disposable income 每年可动用收入
ur,!-t(~t annual estimates 周年预算
{WE1^&Vk-} annual fee 年费
V kA$T8 annual general meeting 周年大会
[!ghI%VK annual growth rate 年增率；每年增长率
wsnR$FhQ` annual long-term supplement 长期个案每年补助金
ae QvIob@ annual pensionable emolument 可供计算退休金的年薪
h2SVDKj annual report 年报
9Q <8DMX^ Annual Report on the Consumer Price Index 《消费物价指数年报》
WPmH4L>T annual return 周年报表；周年申报表；每年报税表格
`m.).H da Annual Return Rules 《周年报表规则》
[<+A?M= annual review of consumer prices 每年消费物价回顾
5v f?E"\r annual roll-forward basis 逐年延展方式
fZqqU|tq annual salary 年薪
!y&uK&1 annual statement 年度报表；年度决算表
,dTRM Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3
?1qI'5 annuitant 年金受益人
O]\6Pv@N annuity 年金
GESEj%R/b annuity contract 年金合约
F~ `Yh6v annuity on human life 人寿年金
3++ }4%w antecedent debt 先前的债项
R aVOZ=^- ante-dated cheque 倒填日期支票
"%o,P /<X anticipated expenditure 预期开支
:ub 4p4h* anticipated net profit 预期纯利
OD*\<Sc anticipated revenue 预期收入
7*9a`p3w anti-inflation measure 反通货膨胀措施
lTe7n'y^^ anti-inflationary stance 反通货膨胀立场
(h} 5*u%h apparent deficit 表面赤字
Q M#1XbT apparent financial solvency 表面偿债能力
M7O5uW` apparent partner 表面合伙人
xpJ6M<O{8 application for personal assessment 个人入息课税申请书
ZPktZ application of fund 资金应用
6`>WO_<z application to release as liquidator and to destruct the books of accounts and documents
o7/S'Haxc] 申请免除清盘人职务及毁灭帐簿与文件
E<j}" W$a appointed actuary 委任精算师
:2'y=t # appointed auditor 委任核数师；委任审计师
.^aakM appointed trustee 委任的受托人
,cgFdOM. appointer 委任人
e;+6U"Jx* apportioned pro rata 按比例分摊
eI+<^p_j2 apportionment 分配；分摊
77FI&*q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_GoV\wGKl apportionment formula 分摊方程式
yqEX0|V% apportionment of estate duty 遗产税的分摊
X"4 :#s appraisal 估价；评估
B-oQ 9 [~ appreciable growth 可观增长
fgiOYvIS2m appreciable impact 显着影响
5` TbM appreciable increase 可观增长
DqfWu* appreciation 增值；升值
\3M<_73 appreciation against other currencies 相对其他货币升值
`&\jOve appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1 ZL91'U appreciation tax 增值税
0rt@4"~~w appropriation 拨款；拨用；拨付
7$;#-l appropriation account 拨款帐目
y$
L@!r/s Appropriation Bill 拨款法案
:~I^ni appropriation-in-aid system 补助拨款办法
{X8 5 approved assets 核准资产
y /$Q5P+o approved basket stock 认可一篮子证券
'qL:7 approved budget 核准预算
g*]hmkYe9 approved charitable donation 认可慈善捐款
{|KFgQ'\ approved charitable institution 认可慈善机构
[y (DtOR approved currency 核准货币；认可货币
- 8HK_eQn approved estimates 核准预算
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a }-A: approved estimates of expenditure 核准开支预算
(i1 JDe approved overseas insurer 核准海外保险人
N~""Lc& approved overseas trust company 核准海外信托公司
p?uk|C2 approved pooled investment fund 核准汇集投资基金
}ZQ)]Mr approved provident fund scheme 认可公积金计划
YUzx,Y>k approved provision 核准拨款
QKW\z aG approved redeemable share 核准可赎回股份
5r&bk` approved regional stock 认可地区性证券
b W]7$?acv approved retirement scheme 认可退休金计划
HE;}B!> approved subordinated loan 核准附属贷款
y*F !k{P arbitrage 套戥；套汇；套利
wbIgZ]o!/; arbitrageur 套戥者；套汇者
N('=qp9 arbitrary amount 临时款项
[ >2iz arrangement 措施；安排；协定
<r9L-4 arrears 欠款
'|I8byiK arrears of pay 欠付薪酬
xRX2u_f$< arrears of revenue 逾期未收税款；逾期未收的帐项
%^ bHQB% articles of association 组织章程；组织细则；组织章程细则
FAkrM?0/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/ [s TN.MG ascertainment of profit 确定利润
Xkq q$A4 "Asia Clear" “亚洲结算系统”
Uuxx^>"h\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
VjI=5)+~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4YV 0v, z Asian Development Fund [ADF] 亚洲发展基金
>>cb0fH5 Asian dollar bond 亚洲美元债券
; _ziRy Asian dollar market 亚洲美元市场
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5? Asian dollar rate 亚洲美元利率
[P'"|TM[ ~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yt'P,m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I P LKOT~ asked price 沽盘；喊价；索价；卖方报价
syJLcK+e assessable income 应评税入息
?*)Q[P 5 assessable loss 应评税亏损
e(=() :4is assessable profit 应评税利润
D6$*#D3U assessable value 应评税值
t@&U2JaL>W assessed profit 估定利润
/ 5!0wx N assessed value 经评估价值
%E R"U dh assessment 评税；评定；估价；评税单
a2!U9->! assessment number 评税编号；估价编号
z4qc)-
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URd0|?t9^L assessment of performance 业绩评估；实绩评价
H;h$k]T Assessor 评税主任
w)rd--9f asset price bubbles 资产价格泡沫
@%'1Jd7-Wp asset-backed securities 具资产保证的证券
]<3n;*8k? assets accretion 资产增值
H zMr assets and liabilities 资产与负债
W\c1Q Y$E assets betterment statement 资产递增表；资产改进表
_o52#Q4 assets lending 实物放款；有抵押贷款
%(uYYr
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xekU2u}WE assets pledged as security for liabilities 用作负债抵押的资产
jIL+^{K< assets portfolio 资产投资组合
&KYPi'C9!z assets price 资产价格
,qT^e8E+ assets quality 资产质素
5K:'VX assets realization 资产变现
.E:3I!dH7 assets refinancing arrangement 资产再集资安排
gW5yLb_Vz$ assets securitization 资产证券化
u |mTF>L assets situated outside Hong Kong 在香港以外地方的资产
VLfc6:Yg assets stripping 削减资产；拆卖资产
2zV{I* assets value 资产值
=*5< w assignee 承让人
`SH14A* assignment 转让；转让书；转让契
&o ;d assignment of interest 权益转让
~Ydm"G assignment of letters patent and trade mark 专利证书及商标转让
f:K> o . assignment of property 物业转让；物业转让书
mo?*nO|- assignment right 转让权
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%b assignor 转让人
$a01">q&y associate 有联系的人；有关连人士；相联者；合伙人；联系人
/ fSsh;F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q}: $F{ associate member 附属会员
{>3J 96 associated body corporate 相联法人团体
xZ]QT3U+ associated company 相联公司；联属公司
+n%d,Pz associated corporation 相联法团
@DNw zdP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y#5v5
公认会计师公会〔英国〕
J2Mq1*Vp q Association of Futures Exchange Brokers 香港期货经纪协会
{ E;oirv& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T,oZaJ< association of underwriters 承保人组织
*mJ\Tzc) assumption of control 接管
64L;np> assurance 担保；保险；转易；转易书
f<{f/lU@ assurance of interest 权益的转易
2 oF1do ; at 19XX price 按一九ＸＸ年价格计算
Dr)jB*yK at a discount 按赔价计算；按贴水价格计算；打折扣
.O pG2P at a premium 按溢价计算；按升水价格计算
.6LlkM6[g at call 通知付款；按通知
N/!( `Z, at constant market price 按固定市价计算
]$,3vYBf at constant price 按固定价格计算
oF~+L3&X at cost 按成本计算
:4r{t?ytXw at current market price 按当时市价计算；按现时市价计算
|ms . at current price 按当时价格计算；按现时价格计算
lhC^ Upqw at factor cost 按要素成本计算；按生产要素成本计算
G J{XlH at money-of-the-day price 按付款当日价格计算
I&6M{,rnM at or better 按指定或较佳价位〔买卖指令〕
kz/"5gX: at par 按面值计算；平价
8RI'Fk{ at sight 见票即付
Q!!u=}GYK at the close 按收市盘
% Z 3B9 at the opening 按开市盘
6oI/*`> attestation 见证；见证条款
_o T+x%i at-the-money option 平价期权
= fy\W=c attorney 受权人；受托代表人
`6P2+wf1j~ attornment 新拥有人承认书
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Qq>s attributable profit 可归属利润
;Nw)zS attributable share value 可归属股份价值
p'0X>>$ Auckland Stock Exchange 奥克兰证券交易所
KO\-|#3y> auction 拍卖
' GUCX x auctioneer 拍卖商
:Xs4 C%H; audit 审计；核数
4wN5 x[vp Audit Commission 审计署
>m:n6 M'r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~>H ,~</` 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〕
o-o - '0l audit review 帐目审查
sd"eu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gZ| !' audited account 审计帐目；经审计的帐目
1bFGoLAEFl audited annual account 经审计的周年帐目
?iZM.$![ audited balance sheet 经审计的资产负债表
l;r A}?,.^ auditor 核数师；核数主任；审计师
^?2zoS#iw auditor's certificate 核数师证明书；审计师证明书
!' 0PM[ auditor's report 核数师报告；审计师报告
ck b(+*+l Aussie bond 澳元债券
Lq62 austerity budget 紧缩预算
qg/ FI#r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Na4O( d` Australia All Ordinaries Index 澳洲所有普通股票指数
}H<Z`3_U% Australian Dollar [AUD] 澳元
'1rGsfp6In Australian Options Market 澳大利亚期权市场
N 4z[=b> Australian Securities Commission 澳洲证券事务监察委员会
Peo-t*-06 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L]%!YP\<T Australian Stock Exchange 澳大利亚证券交易所
ORM3o ucP Austrian Schilling [ATS] 奥地利先令
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H<@Y$r authentication 认证；鉴证
A0Q`Aqs authority to purchase 委托购买证；委购书
DK? Z authorization 认可；核准；授权；授权书
4TI` authorization by direction 指示授权
ZXN `8!]& authorization by instruction 指令授权
`-e9#diQe authorization by warrant 令状授权
^s#+`Y05/ authorization of unit trust 单位信托的认可
BNF*1JO authorized agent 指定代理人
kl[(!"p authorized capital 法定资本
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T G 6-e_ authorized clerk 出市员
($!uBF-b authorized dealer 认可交易商
7n o6
authorized financial institution 认可财务机构
$e2+O\.> authorized fund 认可基金
d!46`b$rd authorized fund house 获授权的基金公司；认可基金公司
;B;@MD, B authorized institution 认可机构
[W*M#00_&4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"iGQ1#6|d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sv&^sARN authorized insurer 获授权保险人；获认可承保人
+'Y?K]zbt authorized investment 特准投资项目
5JEOLPS authorized person 获授权人
5 r f Dm authorized representative 获授权代表
J[0 5T1 authorized share capital 法定股本
Rc3!u^?u automated quotation system 自动报价系统
4x}U+1B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cIQbu#[@ 自动交易系统〔香港期货交易所有限公司〕
8AuE:=?,, automatic adjustment mechanism 自动调整机制
9Zj3 "v+b automatic adjustment system 自动调整系统
eXD~L &s[ Automatic Clearing House 自动票据交换所
XjCx`bX^< automatic exchange rates accumulation system 自动化汇率累集系统
* >"NUHq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
% 6%mf>Guf automatic teller machine [ATM] 自动柜员机
b`$qKO autopay 自动转帐
B'Jf&v available assets 可用资产
4:S]n19nq available fiscal reserve 现存财政储备
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available profit 可用利润
xJAQ'ANr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
OjAdY\
] 1 average 平均；平均数；海损
n.qT7d( average basic salary 平均基本薪金
IU5T5p average consumer expenditure 平均消费开支；一般消费开支
Y i,`uJKh average cost 平均成本
V9SL96 '[I average cost of land production 增辟土地平均成本
pdR\Ne0P* average daily turnover 平均每日成交额
G[JWG average daily wage rate 平均每日工资率
N Uv Vhy]{ average expenditure pattern 平均开支模式
g Oe!GnO average growth rate 平均增长率
KO7& dM average net fixed assets 固定资产平均净值
N*hV/"joZ average of relatives 相对价格平均数
7G^Q2w average price 平均价格
*r[V[9+y-D average propensity to consume 平均消费倾向；一般消费倾向
kX+9U"`
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0;@>jo6,! average rate 平均率
d/jP2uu A average revenue 平均收入；平均收益
`A%WCd60Tc average stock 平均库存；平均存货
tc[z/ average yearly rent 平均年租
=Gu&0f avoidance of double taxation 避免双重课税
c_S~{a44Ud avoidance of tax 避税
