A:
R|m!*B~ A share Ａ股；甲类股份
]D.}
/g abatement of tax 减税；减扣免税额
m~I@ q
[ ABN AMRO Bank N.V. 荷兰银行
q!10 G above-the-line expenditure 线上项目支出；经常预算支出
/wi*OZ7R above-the-line receipt 线上项目收入；经常预算收入
C1`fJh y ABSA Asia Limited 南非联合亚洲有限公司
*w#^`yeo absolute change 绝对数值变更
t f3R absolute expenditure 实际开支
/KTWBcs 7 absolute guideline figure 绝对准则数字
zQxTP d absolute interest 绝对权益
E8/Pi>QW absolute order of discharge 绝对破产解除令
BT^Im=A absolute profit margin 绝对利润幅度
sB@9L L]&| absolute value 实值；绝对值
Nf5zQ@o_y absolutely vested interest 绝对既得权益
~0@ uR absorbed cost 已吸收成本；已分摊成本
$x/VO\Z{- absorption 吸收；分摊；合并
A3Xfu$[u absorption rate 吸收率；摊配率；分摊率
m@i](1*T| ACB Finance Limited 亚洲商业财务有限公司
l5 T0x=y9! acceptable form of reciprocity 合理的互惠条件
Od("tLIO}I acceptable rate 适当利率；适当汇率
Dz3~cuVb acceptance agreement 承兑协议
@?n~v^ acceptance for honour 参加承兑
r1&eA% eh acceptor 承兑人；接受人；受票人
iBPIj;, acceptor for honour 参加承兑人
*ZkOZ accident insurance 意外保险
$jg ~ a Accident Insurance Association of Hong Kong 香港意外保险公会
]>/oo =E accident insurance scheme 意外保险计划
"8$Muwm accident year basis 意外年度基准
Pk3b#$+E accommodation 通融；贷款
^/ff)'.J accommodation bill 通融票据；空头票据
79z/(T + accommodation party 汇票代发人
t`-
[ account balance 帐户余额；帐户结余
'WNq/z"X account book 帐簿
LVaJyI@/> account collected in advance 预收款项
v8"Zru account current book 往来帐簿
m0i,Zw{ eM account of after-acquired property 事后取得的财产报告
N0pA , & account of defaulter 拖欠帐目
:bq$ { account payable 应付帐款
*L&|4|BF2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
lqcPV) n account receivable 应收帐款
W5uC5C*,l account receivable report 应收帐款报表
bXz*g`=; account statement 结单；帐单；会计财务报表
<CcSChCg account title 帐户名称；会计科目
hRQw] accountant's report 会计师报告
v =_Ds<6n Accountant's Report Rules 会计师报告规则
en"\2+{Cg accounting and auditing procedure 会计与审计程序；会计与核数程序
}U^iVq* Accounting Arrangements 《会计安排》
`.g'bZ<v/ accounting basis 会计基础
V
7oE\cxr accounting by Official Receiver 破产管理署署长呈交的帐目
jA? 7>"| Accounting Circular 《会计通告》
yR% l[/ X accounting class 会计类别
d" =)=hm! accounting date 记帐日期；会计结算日期
)GfL?'Z accounting for money 款项核算
nGM;|6x"8| Accounting Officer 会计主任
`i
vE: 3k accounting period 会计报告期；会计期
7/HX!y{WP accounting policy 会计政策；会计方针
v]'\]U^ accounting practice 会计惯例
*&z !y/ accounting principle 会计准则
RGLJaEl ! accounting record 会计记录
7 sU+:a accounting report 会计报告
qL?$u07<9' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?X+PNw|pf Accounting Society of China 中国会计学会
C1uV7t*\ accounting statement 会计报表
{wl7&25 accounting system 会计制度；会计系统
kp Rk.Q* accounting transaction 会计事项；帐务交易
)43z(:< accounting treatment 会计处理
3F8K F`* accounting year 会计年度
k]9y+WC2 accretion 增值；添加
}ww`Y&# accrual 应计项目；应累算数目
C {G;G@/7 accrual basis 应计制；权责发生制
Byh !Snoe accrual basis accounting 应计制会计；权责发生制会计
dG!) < accrue 应累算；应计
db g%n 0h accrued benefit 应累算利益
e**5_L accrued charges 应计费用
_Qq lOc9 accrued cumulative preference share dividend 应累算的累积优先股股息
q26 qY5D accrued expenses 应累算费用
u"F{cA!B accrued interest payable 应付利息；应计未付利息
w0O(> accrued interest receivable 应收利息；应计未收利息
k/M{2Po+ accrued right 累算权益
!TN)6e7`
accruing profit 应累算的利润
H~?7 : K accumulated fiscal reserve 累积财政储备
BxiR0snf0q accumulated profit 累积利润；滚存溢利
KP`Pzx accumulated reserve 累积储备
WQ9VcCY accumulation of surplus income 累积收益盈余
h % 5keiA acquired assets 既得资产
5S ) N&% acquisition 收购；购置；取得
zCS& w
~ acquisition cost 购置成本
Rw<O%i5/d acquisition expenses 购置费用
.7+"KP: acquisition of 100% interest 收购全部股权
'(zP; acquisition of control 取得控制权
Q J %N80 acquisition of fixed assets 购置固定资产
O[$XgPM acquisition of shell “买壳”
<r)5jf acquisition price 收购价
Zul@aS
! act of God 天灾
f jMm lp acting partner 执事合伙人
{*"\6 8e active market 买卖活跃的市场；交投畅旺的市场；旺市
N"7BV active partner 积极参与的合伙人
Q]]M;( active trading 交投活跃
/GF"D5 actual circulation 实际流通
E;Y D5^B actual cost 实际成本
z%nplG'~| actual expenditure 实际开支；实际支出
KuF>2KX~Y actual income 实际入息；实际收入；实际收益
<Wd_m?z actual market 现货市场
&{bNa:@ actual price 现货价；实际价格
4j(*%da actual profit 实际利润
5^{ I}Q actual quotation 实盘；实际价位；实际报价
D|2lBU actual year basis 按实际年度计算
hP_{$c{4:g actuals 实货
B}@CtVWFz actuarial investigation 精算调查
{rzQ[_)EC actuarial principle 精算原则
39x
4( actuarial report 精算师报告
%6x3 G Actuarial Society of Hong Kong 香港精算学会
OX}ZdM!&f actuarial valuation 精算师估值
O' Mma5 actuary 精算师
@P">4xVX{ ad referendum agreement 暂定协议；有待覆核的协定
z"*3p8N ad valorem duty 从价税；按值征税
_y:a Pn ad valorem duty system 从价税制
\okvL2:! ad valorem fee 从价费
H|3CZ=U? ad valorem tariff 从价关税
Y2|c;1~5$ additional allowance 额外免税额
Hn]6re additional amount for unexpired risk 未过期风险的额外款额
ItE)h[86 additional assessable profit 补加应评税利润
D 7 7$aCt additional assessment 补加评税
P )[QC additional commitment 额外承担
^vZu[ m additional commitment vote 额外承担拨款
(hIe!"s * additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Jmu oYl f| additional dependent parent allowance 供养父母额外免税额
g@m__ additional provision 额外拨款
L> rW S-
additional stamp duty 附加印花税
Mn*5oH additional tax 补加税罚款；补加税款
uFG ;AY| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]sqp^tQ`e adjudged bankrupt 被裁定破产
qxHsmGV adjudicated bankrupt 裁定破产人
=kw 6<!R adjudication fee 裁定费；评定印花税额手续费；评估契据费
;I>77gi`] adjudication of bankruptcy 裁定破产；宣告破产
Hi ih$O+ adjudication of insolvency 裁定无力偿还债务
$gdGII&n adjusted actual 经调整的实数；调整后的实数
+W vW#wpH adjusted current assets 经调整的流动资产；调整后的流动资产
7'7o^>
! adjusted figure 经调整的数字；调整后的数额
} <q=Z q+ adjusted liabilities 经调整的负债；调整后的负债
lWFm>DiLY adjusted loss 经调整的亏损；调整后的亏损
@9g!5dcT 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
BQ {'r^u adjusted profit 经调整的利润；调整后的利润
R+ Rb [,m adjusted surplus 经调整的盈余额；调整后的盈余额
f|,2u5
;z adjusted value 经调整的价值；调整后的价值
):V)Hrq?x adjustment 调整；修订；理算〔保险〕
YVO~0bX: adjustment centre 调剂中心
ah!fQLMH adjustment lag 调整过程的时间差距；调整时差
/4 .]L~ adjustment mechanism 调整机制
_<jccQ adjustment of loss 亏损调整
! 6_tdZ adjustment process 调整过程；调整程序
zTze % adjustment range 调整幅度
{/XU[rn administered exchange rate 受管制汇率
8u Z4[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nN(Q}bF administration expenses 行政费用
2'WdH1UrBc administration fee 手续费；行政费
X'5 +)dj administration in bankruptcy 破产管理
wtQ (R4 administration order 遗产管理令
R[2h!.O8 administrator 管理人；遗产管理人
`4"&_ltD administrator of the estate 遗产管理人
9-?kamA admission of debt 债项承认书
NmV][0(BS admission of proof 接纳债权证明
9|hPl-.
.W advance 放贷款项；垫付款项；预支款项；预付款项
]2xoeNF/W{ advance account 暂支帐目；预付款帐户
BtP*R,> advance compensation 预付补偿金
kN* \yH| advance from shareholder 股东垫款
mh~n#bah advance pending reimbursement 预支以待日后付还
ntF#x. 1Pm advanced economy 先进经济体系
[~ |e: advancement 预付；预付财产
gR {.0 e advances warrant 垫款令
:yAv o4 ) advancing 贷出
`pXC= []B2 adverse balance 逆差
BYs^?IfW adverse exchange 逆汇
~wd~57i@ advertisement addressed to shareholders 在报章刊登的致股东通告
RH<C:!F^ advice for collection 托收通知书
nb|"dK| advice of drawing 提款通知书；汇票通知书
7h.:XlUm| advice of payment 付款通知
}u~r.= Advisory Committee [Securities and Futures Commission]
y{\(| j 谘询委员会〔证券及期货事务监察委员会〕
] I0(_e|z} Advisory Committee on Diversification 经济多元化谘询委员会
\8S HX affidavit 誓章；遗产申报誓章
4?e7s.9N affidavit of no receipt 述明无收款的誓章
,DbT4Ul c affiliate 联号；联营公司；附属公司
eC-nV)]I9 affiliated company 附属公司；联号；联营公司
s}":lXkrw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mQt?d?6 affordability 负担能力
%s uX p,j African Development Bank [AfDB] 非洲开发银行
P
C after-acquired property 事后取得的财产
,6a }l;lv after-hours dealing 市后交易
d*< go Bd after-tax profit 税后盈利；税后利润；税后溢利
hH@pA:`s agency agreement 代理协议
bq` 0$c%hN agency expenses 代理机构的开支
W$Zc;KRz$0 agency fee 代理费
LL =nMoS Agency Law 《代理法》
N%`Eq@5 agent 代理人；承销人
)IZ~!N| -w agent of company 公司代理人
[es-&X07< agent's fee 代理人费；经纪费
yO0 9NQ 5u aggregate 总计；总数；总体数字
&MF%zJ6 aggregate amount 总款额；总额
0)3*E)g{ aggregate assets and liabilities 总体资产与负债
agW#"9]WM aggregate at constant price 按固定价格计算的总体数字
UkBr4{+aE aggregate demand 总需求
qxglA*/
[ aggregate gross position 总持仓量
H>5@/0cL2 aggregate limit 总限额
rDWqJ<8 aggregate of salaries tax 合计薪俸税
W>]= 0u4 aggregate performance 总体表现；总体业绩
`'<&<P aggregate supply 总体供应
lr@H4 EJ { aggregate surplus 总盈余
dNcP_l/A aggregate total 整体总额
Oo 95\Yf$N aggregate value 总值；合计价值
=9vmRh? 8 aggregated basis 合计基准
~0@+8%^>; aggregated net chargeable income 合计应课税入息实额
T1r^.;I: aggregation 合并计算；合计；总和
j!<R Y>u aggregation of incomes of husband and wife 夫妇入息合并计算
] Q\/si& aggregation of property 财产的总和
IK^ jz x agio 差价；贴水
YNi3oG]h 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》
H">
}y D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k ihO~< 《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》
kzLtI w&. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
% z:;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》
K-*q3oh
G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[-Dl ,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》
$:MO/Su z{ agreement for a settlement 授产协议
B%Sp mx8 agreement for assignment 转让协议
j8gi/07 l agreement for sale 售卖协议；买卖协议
1 ~#p3)B agreement for sale and purchase 买卖协议
?QXo]X;f& agreement for the payment of interest 支付利息协议
/.aDQ> agreement for the repayment of money 还款协议
&D~70N\L agreement of reinsurance 再保险协议
,*@6NK,. Agricultural Bank of China 中国农业银行
bbU{ />yW air passenger departure tax 飞机乘客离境税
,, G6L{&Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,M&[c| airport tax 机场税
tJ9i{TS alcohol duty 酒精税
r- a/vx# alienation 让与；让渡；转让
j/xL+Y(= alimony 生活费；赡养费
!(<Yc5 All Ordinaries Index [AOI] 所有普通股指数
URD<KIN> all risks 全险；综合险
#wZ:E,R All Sales Record for Stock Market 《股票市场成交报告》
K) "cwk- Allied Capital Resources Limited 新联财务有限公司
eqze7EY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ng3 MfbFG allocation letter 拨款信件
UN}jpu<h allocation of fund 分配款项；预留款项
TBYRY)~f allocation of profit 利润分配；溢利分配
Pc4FEH/ allocation warrant 拨款令
glppb$oB\ allotment 分配；配股
Y+tXWN"8 allotment notice 股份配售通知；配股通知
W@x
UR-}51 allotment of shares 股份分配
z_p/.kQ'5 allowable 可获宽免；免税的
*tda_B
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vWwnC)5 allowable expenses 可扣税的支出
fH7o,U| allowance 免税额；津贴；备抵；准备金
@E$Pjd B5M allowance for debts 债项的免税额
AhARBgf< allowance for depreciation by wear and tear 耗损折旧免税额
q e:,%a-9 allowance for funeral expenses 殡殓费的免税额
mS zBNvc i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f9g#pyH4 allowance for repairs and outgoings 修葺及支出方面的免税额
vO2 o/
allowance to debtor 给债务人的津贴
?q <"!U|e alteration of capital 资本更改
+`x8[A)- alternate trustee 候补受托人
Osdw\NNH~M amalgamation 合并
QMfa~TH#p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[S/]Vk|4 ambit of charges 征税范围；收费范围
r^k:$wJbRK amended valuation 经修订的估值
5Qik{cWxBq American Commodities Exchange 美国商品交易所
GiN\nu<! American Express Bank Limited 美国运通银行
ccJ@ jpXI American Stock Exchange 美国证券交易所
#U NTD4 amortization 摊销
yjVPaEu]aU amount due from banks 存放银行同业的款项
<"@~
amount due from banks abroad 存放海外银行同业的款项
[2 !K 6 amount due from holding companies 控股公司欠款
2 c
<Qh= amount due from local banks 存放本港银行同业的款项
g(Jzu' amount due to banks 银行同业的存款
v 6?{g amount due to banks abroad 海外银行同业的存款
!z;a>[T' amount due to holding companies 控股公司存款
gC#PqK~ amount due to local banks 本港银行同业的存款
xh\{ dUPA amount due to outport banks 外埠银行同业的存款
Y$ ;C@I amount for note issue 发行纸币的款额
KFd "JtPg amount of bond 担保契据的款额
h&Ehp amount of consideration 代价款额
Eq9TJt'3y amount of contribution 供款数额
5eO`u8M amount of indebtedness 负债款额
>'@ yq amount of principal of the loan 贷款本金额
3I?? K)Yl amount of rates chargeable 应征差饷数额
u> <gmp& amount of share capital 股本额
,iU ]zN// amount of sums assured 承保款额
HZdmL-1Z^+ amount of variation 变动幅度
m[C-/f^u| amount of vote 拨款数额
* /n)_ amount payable 应付款额
9(Vq@.;Z`j amount receivable 应收款额
/}Y>_8 7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[BHf> analysis 分析
})|+tZ ancillary risk 附属风险
qD O4 &NO annual account 周年帐目；周年帐目报表；年度决算；年结
n} qHt0N annual accounting date 年结日期
A:EF#2) g annual allowance 每年免税额；年积金；年度津贴；年津
K^k1]!W= annual balance 年度余额
h@T}WZv annual disposable income 每年可动用收入
7 { :| ) annual estimates 周年预算
R R><so% annual fee 年费
"2X=i`rTi annual general meeting 周年大会
n< [ np;\ annual growth rate 年增率；每年增长率
%,GY&hTw annual long-term supplement 长期个案每年补助金
SU9# Y|I annual pensionable emolument 可供计算退休金的年薪
\CL |=8[2 annual report 年报
cX@~Hk4=\ Annual Report on the Consumer Price Index 《消费物价指数年报》
o*\kg+8 annual return 周年报表；周年申报表；每年报税表格
)kl| 5 i Annual Return Rules 《周年报表规则》
>UpTMEQ annual review of consumer prices 每年消费物价回顾
h FP$MFab annual roll-forward basis 逐年延展方式
vt[4"eU annual salary 年薪
8h~v%aZ1 annual statement 年度报表；年度决算表
j[yGfDb Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
A8hj"V47 annuitant 年金受益人
]?xF'3# annuity 年金
viAvD6e annuity contract 年金合约
E W1 L!3K annuity on human life 人寿年金
&3>ki0L antecedent debt 先前的债项
-3X#$k8 ante-dated cheque 倒填日期支票
rB|D^@mG anticipated expenditure 预期开支
7Rj!vj/ anticipated net profit 预期纯利
28-6 (oG anticipated revenue 预期收入
*~fZ9EkD anti-inflation measure 反通货膨胀措施
~ @Ib:M anti-inflationary stance 反通货膨胀立场
Bm%:Qc* apparent deficit 表面赤字
x mTa$tR+ apparent financial solvency 表面偿债能力
N<: 5 r apparent partner 表面合伙人
*J?QXsg application for personal assessment 个人入息课税申请书
mUzNrkG(G application of fund 资金应用
7[QU
*1bk application to release as liquidator and to destruct the books of accounts and documents
__$ IbF5 申请免除清盘人职务及毁灭帐簿与文件
=A<kDxqH appointed actuary 委任精算师
&TSt/b/+W appointed auditor 委任核数师；委任审计师
\i "I1xU appointed trustee 委任的受托人
R5G~A{w0 appointer 委任人
:N%cIxrqP apportioned pro rata 按比例分摊
52tIe|K wL apportionment 分配；分摊
R 3 Eh47 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=V_ } z3b apportionment formula 分摊方程式
?};}#%971 apportionment of estate duty 遗产税的分摊
}+QgRGQ appraisal 估价；评估
/]T#@>(' appreciable growth 可观增长
31wact^ appreciable impact 显着影响
=+97VO(w]G appreciable increase 可观增长
KSuP'.l appreciation 增值；升值
FgNO# % appreciation against other currencies 相对其他货币升值
W{Ie(hf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jwTb 09 appreciation tax 增值税
D*`|MzlQ appropriation 拨款；拨用；拨付
PX[taDN appropriation account 拨款帐目
^M
PU?k Appropriation Bill 拨款法案
1okL]VrI appropriation-in-aid system 补助拨款办法
&6PZX0M approved assets 核准资产
N6 $pOQ approved basket stock 认可一篮子证券
Uq~{=hMX approved budget 核准预算
|h*H;@$ approved charitable donation 认可慈善捐款
(} "r 5 approved charitable institution 认可慈善机构
]~87v approved currency 核准货币；认可货币
Us M|OH5k approved estimates 核准预算
ME1lQ7E4B approved estimates of expenditure 核准开支预算
"4H&wHhT! approved overseas insurer 核准海外保险人
"a-E x ] approved overseas trust company 核准海外信托公司
7s,IT8ii approved pooled investment fund 核准汇集投资基金
t'_Hp}, approved provident fund scheme 认可公积金计划
Z~~{!C+G approved provision 核准拨款
"} Ch2K approved redeemable share 核准可赎回股份
A(W%G|+ approved regional stock 认可地区性证券
<dD}4c+/t approved retirement scheme 认可退休金计划
~kY Up5f approved subordinated loan 核准附属贷款
wQ*vcbQX* arbitrage 套戥；套汇；套利
?@(_GrE- arbitrageur 套戥者；套汇者
#DwTm~V0" arbitrary amount 临时款项
cuBOE2vB. arrangement 措施；安排；协定
9cWl/7;zXO arrears 欠款
W cPDPu ~/ arrears of pay 欠付薪酬
]/H SlT= arrears of revenue 逾期未收税款；逾期未收的帐项
g[44YrRD articles of association 组织章程；组织细则；组织章程细则
#SQT!4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4s^5t6 ascertainment of profit 确定利润
-wC;pA#o "Asia Clear" “亚洲结算系统”
z6B/H2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'[~NR KQJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
utQ E$0F Asian Development Fund [ADF] 亚洲发展基金
nE+sbf C Asian dollar bond 亚洲美元债券
*pk*ijdB Asian dollar market 亚洲美元市场
r {$ip"f Asian dollar rate 亚洲美元利率
Zb8Ty~.\P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F5 wCl2I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_$NFeqLww asked price 沽盘；喊价；索价；卖方报价
= I Ls[p assessable income 应评税入息
IaH8#3+a assessable loss 应评税亏损
C&,&~^_F assessable profit 应评税利润
#!OCEiT_ assessable value 应评税值
KFdV_e5lU assessed profit 估定利润
nyi }~sB assessed value 经评估价值
b~Op1p assessment 评税；评定；估价；评税单
f`.8.1Rd assessment number 评税编号；估价编号
O>w Gc8Of\ assessment of additional tax 补加税评税
vJ7I
[Z assessment of performance 业绩评估；实绩评价
LgjL+w19 Assessor 评税主任
IwKhun asset price bubbles 资产价格泡沫
^L+*}4Dr asset-backed securities 具资产保证的证券
b>hNkVI assets accretion 资产增值
dZIAotHN: assets and liabilities 资产与负债
H`njKKdR assets betterment statement 资产递增表；资产改进表
7UejK r assets lending 实物放款；有抵押贷款
m(s(2wq"f assets of the company passing on the death 死者去世时转移的公司资产
G`8g I)$u assets pledged as security for liabilities 用作负债抵押的资产
iP~5= assets portfolio 资产投资组合
8t!(!<iF0 assets price 资产价格
#g MMh B= assets quality 资产质素
#Bg88!-4 assets realization 资产变现
CuR\JKdRo assets refinancing arrangement 资产再集资安排
]IoJ(4f assets securitization 资产证券化
'+?AaR&p? assets situated outside Hong Kong 在香港以外地方的资产
?!U=S=8 assets stripping 削减资产；拆卖资产
}BKEz[G( assets value 资产值
u&/q7EBfP assignee 承让人
l{>fma]7 assignment 转让；转让书；转让契
Uy5IvG;O+ assignment of interest 权益转让
=zDU !< U assignment of letters patent and trade mark 专利证书及商标转让
@ JZ I assignment of property 物业转让；物业转让书
z~L''X7g assignment right 转让权
Al09R,I; assignor 转让人
C$vKRg\o associate 有联系的人；有关连人士；相联者；合伙人；联系人
A `T VV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bvu oGG* associate member 附属会员
` ky<
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%2f``48# associated company 相联公司；联属公司
R5g -b2Lm associated corporation 相联法团
y{,HpPp#o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"f dgBso 公认会计师公会〔英国〕
jA$g0> Association of Futures Exchange Brokers 香港期货经纪协会
s:7^R-"
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Q zPq^ association of underwriters 承保人组织
U[*VNJSp assumption of control 接管
S(.AE@U assurance 担保；保险；转易；转易书
iE=Yh assurance of interest 权益的转易
=<e|<EwSZ at 19XX price 按一九ＸＸ年价格计算
(wEaa'XL at a discount 按赔价计算；按贴水价格计算；打折扣
L @HPU;< at a premium 按溢价计算；按升水价格计算
l_hM,]T0 at call 通知付款；按通知
P,k~! F^L at constant market price 按固定市价计算
swYlp at constant price 按固定价格计算
kQ 7$,K# at cost 按成本计算
mTz %;+|L at current market price 按当时市价计算；按现时市价计算
0; 2i"mzS\ at current price 按当时价格计算；按现时价格计算
:'91qA%Wr at factor cost 按要素成本计算；按生产要素成本计算
D*6v.`]X at money-of-the-day price 按付款当日价格计算
mcy\nAf5% at or better 按指定或较佳价位〔买卖指令〕
'$YB
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+>/ariRr at sight 见票即付
rdhK&5x* at the close 按收市盘
onRxe\?D( at the opening 按开市盘
_Db=I3.HJ attestation 见证；见证条款
CL.JalR`b at-the-money option 平价期权
K#rfQ0QK/! attorney 受权人；受托代表人
OSQZ5 :g| attornment 新拥有人承认书
Py$Q]s?\1 attributable profit 可归属利润
{YC!pDG attributable share value 可归属股份价值
Ehi)n)HhG" Auckland Stock Exchange 奥克兰证券交易所
k{;"Aj:iL auction 拍卖
mE'y$5ZxY auctioneer 拍卖商
ye:pGa w audit 审计；核数
/x ,gdZPX Audit Commission 审计署
e:fp8 k< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
91qk 0z`N 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〕
Ef{rY|E audit review 帐目审查
<c NXe4( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P?p>'avP audited account 审计帐目；经审计的帐目
J( J sfU4 audited annual account 经审计的周年帐目
G3'> KMa. audited balance sheet 经审计的资产负债表
?YWfoH4mS auditor 核数师；核数主任；审计师
, (dg]7 auditor's certificate 核数师证明书；审计师证明书
bO 2>ced auditor's report 核数师报告；审计师报告
GmP)"@O](; Aussie bond 澳元债券
:i_818h!?[ austerity budget 紧缩预算
1 rKKp h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u\wdb^8ds Australia All Ordinaries Index 澳洲所有普通股票指数
T]Z|Wq`bot Australian Dollar [AUD] 澳元
s :3 altv Australian Options Market 澳大利亚期权市场
dE19_KPm[j Australian Securities Commission 澳洲证券事务监察委员会
"[2CV!_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l* >t@:2J Australian Stock Exchange 澳大利亚证券交易所
'KB\K)cD=3 Austrian Schilling [ATS] 奥地利先令
6zh<PETa03 authentication 认证；鉴证
lffp\v{ w authority to purchase 委托购买证；委购书
Hy ^E m authorization 认可；核准；授权；授权书
M #'br<] authorization by direction 指示授权
x;) bp7 authorization by instruction 指令授权
KY34Sc authorization by warrant 令状授权
]E'BFon authorization of unit trust 单位信托的认可
XI:8_F; Q authorized agent 指定代理人
pd{W(M78g authorized capital 法定资本
=F'p#N0_2 authorized clerk 出市员
rqW[B/a{ authorized dealer 认可交易商
Ls{z5*<FM authorized financial institution 认可财务机构
b&[9m\AX` authorized fund 认可基金
aSdh5? authorized fund house 获授权的基金公司；认可基金公司
psyxNM=dN# authorized institution 认可机构
7ksh%eV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IhnHNY]<g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LOQo i8j authorized insurer 获授权保险人；获认可承保人
c.-h'1 authorized investment 特准投资项目
j[l6 &eX authorized person 获授权人
xFxl9oM." authorized representative 获授权代表
WA}<Zme3[ authorized share capital 法定股本
_J(n~"eR automated quotation system 自动报价系统
OzY55 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Fd Ezt 自动交易系统〔香港期货交易所有限公司〕
Ats i}zTR\ automatic adjustment mechanism 自动调整机制
mkgGX|k; automatic adjustment system 自动调整系统
6hDK;J J& Automatic Clearing House 自动票据交换所
b ?9c\-} automatic exchange rates accumulation system 自动化汇率累集系统
o#3?")>| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y_EkW
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uw! autopay 自动转帐
JwCv(1$GM available assets 可用资产
{6{y"8 available fiscal reserve 现存财政储备
&7Frg`B&: available profit 可用利润
AzAD76iNv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jy@vz,/:%5 average 平均；平均数；海损
D`p&`]k3v average basic salary 平均基本薪金
?~~sOf AP average consumer expenditure 平均消费开支；一般消费开支
! <r+h, C average cost 平均成本
hoY.2 B _ average cost of land production 增辟土地平均成本
GslUN% UJr average daily turnover 平均每日成交额
HDQhXw!!hc average daily wage rate 平均每日工资率
T'\B17
:* average expenditure pattern 平均开支模式
!OWPwBm; average growth rate 平均增长率
'F%4[3a$\n average net fixed assets 固定资产平均净值
h4rI t3` average of relatives 相对价格平均数
vvA=:J4/i) average price 平均价格
(t&]u7Atr average propensity to consume 平均消费倾向；一般消费倾向
j.FA!4L average propensity to save 平均储蓄倾向；一般储蓄倾向
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8ZCWmd average rate 平均率
5v"r>q[
X average revenue 平均收入；平均收益
uD4=1g6[s average stock 平均库存；平均存货
! `5[(lm average yearly rent 平均年租
Td#D\d\R avoidance of double taxation 避免双重课税
V.zKjoky@ avoidance of tax 避税
