A:
A2|Bbqd A share Ａ股；甲类股份
Z hf p>D abatement of tax 减税；减扣免税额
Uwc% '=@ ABN AMRO Bank N.V. 荷兰银行
Lce,]z\ _ above-the-line expenditure 线上项目支出；经常预算支出
&C9IR,& above-the-line receipt 线上项目收入；经常预算收入
AY AU ABSA Asia Limited 南非联合亚洲有限公司
;6 G]~}>o absolute change 绝对数值变更
A{ +/$7vek absolute expenditure 实际开支
v$y\X3)mB absolute guideline figure 绝对准则数字
kE&R;T`Gb% absolute interest 绝对权益
?Mjs [ | absolute order of discharge 绝对破产解除令
/5NWV#- absolute profit margin 绝对利润幅度
'Z{`P0/^o` absolute value 实值；绝对值
Jt_=a MY:7 absolutely vested interest 绝对既得权益
6] x6FeuS absorbed cost 已吸收成本；已分摊成本
b)diYsTH absorption 吸收；分摊；合并
Kxsd@^E absorption rate 吸收率；摊配率；分摊率
MntmBj-T ACB Finance Limited 亚洲商业财务有限公司
aTvyz r1 acceptable form of reciprocity 合理的互惠条件
C'JI%HnQ acceptable rate 适当利率；适当汇率
TO6F acceptance agreement 承兑协议
=XfvPB A acceptance for honour 参加承兑
8<VDp Y acceptor 承兑人；接受人；受票人
\.i7( J] acceptor for honour 参加承兑人
:3D8rqi: accident insurance 意外保险
Hn/t'D3 Accident Insurance Association of Hong Kong 香港意外保险公会
E`)e
;^ accident insurance scheme 意外保险计划
:'[?/<iTg accident year basis 意外年度基准
#{6VdWZ accommodation 通融；贷款
T|~5dZL accommodation bill 通融票据；空头票据
* ~P B accommodation party 汇票代发人
LIDi0jbrq account balance 帐户余额；帐户结余
A;co1,]gR account book 帐簿
-H6 0 T,o
account collected in advance 预收款项
$H<_P'h-B account current book 往来帐簿
Y=XDN: account of after-acquired property 事后取得的财产报告
L4 po1 account of defaulter 拖欠帐目
/@`"&@W' account payable 应付帐款
Ua}R3^_)a account payee only [A/C payee only] 只可转帐；存入收款人帐户
{!I`EN] account receivable 应收帐款
OxJ HhF account receivable report 应收帐款报表
Otq3nBZ account statement 结单；帐单；会计财务报表
IVxJN(N^ account title 帐户名称；会计科目
-M {s zH accountant's report 会计师报告
XRPJPwes] Accountant's Report Rules 会计师报告规则
G#7*O` accounting and auditing procedure 会计与审计程序；会计与核数程序
$O |Xq7dp Accounting Arrangements 《会计安排》
z
0?Me H# accounting basis 会计基础
[J 2evi? accounting by Official Receiver 破产管理署署长呈交的帐目
>!fTWdD^ Accounting Circular 《会计通告》
Es[3Ppz accounting class 会计类别
lMgguu~qg accounting date 记帐日期；会计结算日期
3o rSk accounting for money 款项核算
upMs yLp( Accounting Officer 会计主任
Y1 Ql_ accounting period 会计报告期；会计期
)u(,.O[cw accounting policy 会计政策；会计方针
r*{.|>me accounting practice 会计惯例
\; XJ$~> accounting principle 会计准则
nAQ[
-NbW, accounting record 会计记录
c4 4s @ E accounting report 会计报告
o "r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YIN* '!N Accounting Society of China 中国会计学会
`Am|9LOT accounting statement 会计报表
y>C
!cYB accounting system 会计制度；会计系统
"smU5 s,P accounting transaction 会计事项；帐务交易
/
B!j`UK accounting treatment 会计处理
$?ss5:
S accounting year 会计年度
? 8753{wk accretion 增值；添加
~=yU%5 s@ accrual 应计项目；应累算数目
}oD^tU IK accrual basis 应计制；权责发生制
f#c}}>V8 accrual basis accounting 应计制会计；权责发生制会计
6Gu Td accrue 应累算；应计
@.L#u#
accrued benefit 应累算利益
FO>?>tK 0 accrued charges 应计费用
U R^r> accrued cumulative preference share dividend 应累算的累积优先股股息
Yv1yRoDv accrued expenses 应累算费用
2z;nPup, accrued interest payable 应付利息；应计未付利息
zW`Hqt; accrued interest receivable 应收利息；应计未收利息
/R|?v{S1 accrued right 累算权益
Da<`|
l accruing profit 应累算的利润
Csu9u'.V accumulated fiscal reserve 累积财政储备
U/Cc!WXV] accumulated profit 累积利润；滚存溢利
+wj}x?ZeV accumulated reserve 累积储备
OTYkJEC8\N accumulation of surplus income 累积收益盈余
H0b{`!'Fs: acquired assets 既得资产
_E9[4%f acquisition 收购；购置；取得
z&9ljQ
iF acquisition cost 购置成本
s58dHnj5 + acquisition expenses 购置费用
>JNdtP8s/1 acquisition of 100% interest 收购全部股权
CL7_3^2qI acquisition of control 取得控制权
\6AM?}v acquisition of fixed assets 购置固定资产
2?qT,pN acquisition of shell “买壳”
I*3 >>VN acquisition price 收购价
[#!Y7Ede act of God 天灾
q>+!Ete1p acting partner 执事合伙人
PC5$TJnj3 active market 买卖活跃的市场；交投畅旺的市场；旺市
qbc= kP active partner 积极参与的合伙人
$$ $[Vn_H< active trading 交投活跃
kP5I+ B actual circulation 实际流通
hc W> R actual cost 实际成本
$mT)<N ;w actual expenditure 实际开支；实际支出
`j {q actual income 实际入息；实际收入；实际收益
eS Z':p actual market 现货市场
~APS_iG[ actual price 现货价；实际价格
ShQ! '[J actual profit 实际利润
+6: actual quotation 实盘；实际价位；实际报价
A p z C actual year basis 按实际年度计算
_rSwQ<38> actuals 实货
WXo bh actuarial investigation 精算调查
d v4~CW%Td actuarial principle 精算原则
g\B ?
|% actuarial report 精算师报告
n+
H2cl } Actuarial Society of Hong Kong 香港精算学会
n3?
msY(* actuarial valuation 精算师估值
H{*rV>% actuary 精算师
LT)I
?ud ad referendum agreement 暂定协议；有待覆核的协定
VOYQ<tg ad valorem duty 从价税；按值征税
#HP-ne; # ad valorem duty system 从价税制
Jr'a_ (~ ad valorem fee 从价费
Ca5LLG ad valorem tariff 从价关税
;0 | :.q additional allowance 额外免税额
p! k ~uf U additional amount for unexpired risk 未过期风险的额外款额
,5U[#6^ additional assessable profit 补加应评税利润
"kFNOyj3\ additional assessment 补加评税
{^Q,G x ( additional commitment 额外承担
M:.+^.h additional commitment vote 额外承担拨款
]*MVC/R, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x ;SY80D additional dependent parent allowance 供养父母额外免税额
~p'|A}9[/ additional provision 额外拨款
'JgCl'k, additional stamp duty 附加印花税
'Jek<
5 additional tax 补加税罚款；补加税款
!5'4FUl J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e)s
l adjudged bankrupt 被裁定破产
cD9U ^SOS adjudicated bankrupt 裁定破产人
Ne;0fk O adjudication fee 裁定费；评定印花税额手续费；评估契据费
7'At_oG adjudication of bankruptcy 裁定破产；宣告破产
EajJv>X7 adjudication of insolvency 裁定无力偿还债务
x4 4V
9-o adjusted actual 经调整的实数；调整后的实数
7z{N} adjusted current assets 经调整的流动资产；调整后的流动资产
0i5S=L`j adjusted figure 经调整的数字；调整后的数额
$U/lm;{% adjusted liabilities 经调整的负债；调整后的负债
Eh KG"Lb+ adjusted loss 经调整的亏损；调整后的亏损
8 mOGEx 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
xVYa-I[Z adjusted profit 经调整的利润；调整后的利润
gKQ s:25 adjusted surplus 经调整的盈余额；调整后的盈余额
b{&'r~ adjusted value 经调整的价值；调整后的价值
n5oX 51J adjustment 调整；修订；理算〔保险〕
n2 _;:= adjustment centre 调剂中心
#%%!r$UL adjustment lag 调整过程的时间差距；调整时差
/]0SF_dZ adjustment mechanism 调整机制
2&pE adjustment of loss 亏损调整
M* c F'go adjustment process 调整过程；调整程序
FbMtor adjustment range 调整幅度
OV xg9 administered exchange rate 受管制汇率
*Ej;}KSv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0nBDF7 9 administration expenses 行政费用
}%c>Hh administration fee 手续费；行政费
|Y6;8e` H administration in bankruptcy 破产管理
_B ^X3EOc administration order 遗产管理令
-awG1 4% administrator 管理人；遗产管理人
pyX:$j2R+% administrator of the estate 遗产管理人
X.
Ur `X admission of debt 债项承认书
S~H>MtX(< admission of proof 接纳债权证明
EU h_`R advance 放贷款项；垫付款项；预支款项；预付款项
__+8wC advance account 暂支帐目；预付款帐户
<_k A+&T advance compensation 预付补偿金
QrFKjmD< advance from shareholder 股东垫款
Y^DGnx("m advance pending reimbursement 预支以待日后付还
#=0 BjW* advanced economy 先进经济体系
b LGC advancement 预付；预付财产
? [5>! advances warrant 垫款令
F/1m&1t advancing 贷出
B#`'h~(7 adverse balance 逆差
1R yE8DdP adverse exchange 逆汇
gH ,Pz advertisement addressed to shareholders 在报章刊登的致股东通告
6WIs*$T2* advice for collection 托收通知书
uzmYkBv advice of drawing 提款通知书；汇票通知书
d@$bPQQ$, advice of payment 付款通知
Qc!3y>Y=_ Advisory Committee [Securities and Futures Commission]
F?jD5M08t/ 谘询委员会〔证券及期货事务监察委员会〕
T.')XKP)1N Advisory Committee on Diversification 经济多元化谘询委员会
\b6{u6?+ affidavit 誓章；遗产申报誓章
~z]VDEJ{q affidavit of no receipt 述明无收款的誓章
D
vU1+ y affiliate 联号；联营公司；附属公司
(~bx % affiliated company 附属公司；联号；联营公司
z N;P_@U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N^wHO<IO 1 affordability 负担能力
=j~:u.hc' African Development Bank [AfDB] 非洲开发银行
j+dQI_']x after-acquired property 事后取得的财产
;;
{K ##^l after-hours dealing 市后交易
z Fj |E after-tax profit 税后盈利；税后利润；税后溢利
8D@J d agency agreement 代理协议
/s+IstW agency expenses 代理机构的开支
rH,@"( p\ agency fee 代理费
;/pI@C k Agency Law 《代理法》
l Ix./Nf agent 代理人；承销人
KXl!VD,#`= agent of company 公司代理人
:x5O1Zn/t agent's fee 代理人费；经纪费
0y/31hp aggregate 总计；总数；总体数字
IC8%E3 aggregate amount 总款额；总额
s V5" ) /~ aggregate assets and liabilities 总体资产与负债
D@ .qdRc3 aggregate at constant price 按固定价格计算的总体数字
@^ti*` aggregate demand 总需求
y3j"vKG aggregate gross position 总持仓量
|*b- m k aggregate limit 总限额
Q@PDhISa aggregate of salaries tax 合计薪俸税
XpkOC o 02 aggregate performance 总体表现；总体业绩
UU[z\^w| E aggregate supply 总体供应
zG/? wP" aggregate surplus 总盈余
&Ruq8n< aggregate total 整体总额
'/X]96Ci7 aggregate value 总值；合计价值
!J!&JQ| aggregated basis 合计基准
v.4G>0 0^ aggregated net chargeable income 合计应课税入息实额
M=&,+#z<V aggregation 合并计算；合计；总和
/J!:_Nq aggregation of incomes of husband and wife 夫妇入息合并计算
KZ#\ > aggregation of property 财产的总和
QS\wtTXj agio 差价；贴水
AOKC1iD%Y 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》
\G)F* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9iM%kY# )W 《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》
h~CLJoK< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.,# H]?Wil 《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》
75> Ok / Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F&7|`o3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-r3
s{HO agreement for a settlement 授产协议
P,3w
b agreement for assignment 转让协议
G P %hf{ agreement for sale 售卖协议；买卖协议
|#SZd Xg agreement for sale and purchase 买卖协议
v2:i'j6 agreement for the payment of interest 支付利息协议
$?k]KD agreement for the repayment of money 还款协议
3Z me?o*bY agreement of reinsurance 再保险协议
f{[0;qDJ Agricultural Bank of China 中国农业银行
IFS_DW air passenger departure tax 飞机乘客离境税
R?9x!@B V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hOj+z? airport tax 机场税
5F
^VvzNn alcohol duty 酒精税
}P{Wk7#Jq alienation 让与；让渡；转让
Su? cC/ alimony 生活费；赡养费
H|w P8uQC All Ordinaries Index [AOI] 所有普通股指数
]{\M,txo8 all risks 全险；综合险
"8 cI]~ V All Sales Record for Stock Market 《股票市场成交报告》
&|RTLGwX Allied Capital Resources Limited 新联财务有限公司
YOrq)_ l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~Fwbi allocation letter 拨款信件
~7*2Jp' allocation of fund 分配款项；预留款项
&(32s! qH allocation of profit 利润分配；溢利分配
-MT Ytw ( allocation warrant 拨款令
J>nBTY,_< allotment 分配；配股
`JPkho allotment notice 股份配售通知；配股通知
RB % y($ allotment of shares 股份分配
f^u-Myk allowable 可获宽免；免税的
$7g+/3Fu^ allowable business loss 可扣除的营业亏损
bJD$!*r\%! allowable expenses 可扣税的支出
ysp`(n = allowance 免税额；津贴；备抵；准备金
NsM`kZM4H allowance for debts 债项的免税额
m~Q24Z]!'& allowance for depreciation by wear and tear 耗损折旧免税额
k1zK3I&c_ allowance for funeral expenses 殡殓费的免税额
j4 #uj[A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Sx e6& allowance for repairs and outgoings 修葺及支出方面的免税额
Qs59 IZ allowance to debtor 给债务人的津贴
! d!u{1Y& alteration of capital 资本更改
XM`
H@ s7 alternate trustee 候补受托人
yzzJKucVU: amalgamation 合并
qnj'*]ysBC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|rZMcl/ ambit of charges 征税范围；收费范围
= EA:f q amended valuation 经修订的估值
oo7 }Hg> American Commodities Exchange 美国商品交易所
Yb/*2iWX American Express Bank Limited 美国运通银行
/}L2LMIm American Stock Exchange 美国证券交易所
&TA{US3~ amortization 摊销
Rc1k_fZ} amount due from banks 存放银行同业的款项
xb9+- { <J amount due from banks abroad 存放海外银行同业的款项
S 593wfc amount due from holding companies 控股公司欠款
, R<9yEWm amount due from local banks 存放本港银行同业的款项
IVxZ.5:L$ amount due to banks 银行同业的存款
Ur>1eN%9' amount due to banks abroad 海外银行同业的存款
2xX:Q'\2 amount due to holding companies 控股公司存款
7 3Jm amount due to local banks 本港银行同业的存款
7X/t2Vih@ amount due to outport banks 外埠银行同业的存款
#+ AQ:+ amount for note issue 发行纸币的款额
$ GG aR x amount of bond 担保契据的款额
T>L?\ - amount of consideration 代价款额
lG94^|U amount of contribution 供款数额
y;8&J{dd amount of indebtedness 负债款额
N 1Ag . amount of principal of the loan 贷款本金额
,% l}TSs amount of rates chargeable 应征差饷数额
-,p=;t#( amount of share capital 股本额
Zcy GLg0I amount of sums assured 承保款额
\i%mokfbc amount of variation 变动幅度
(4A'$O2 amount of vote 拨款数额
$ #u' XyA amount payable 应付款额
NId.TaXh amount receivable 应收款额
5h6o} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)rG4Nga5} analysis 分析
V8TdtGB.|h ancillary risk 附属风险
Tsa]SN14 annual account 周年帐目；周年帐目报表；年度决算；年结
Xw!\,"{s annual accounting date 年结日期
@&WH X# annual allowance 每年免税额；年积金；年度津贴；年津
Jut&J]{h annual balance 年度余额
F!0iM)1o annual disposable income 每年可动用收入
ow3.jHsLA annual estimates 周年预算
}shxEsq annual fee 年费
IY#:v%U annual general meeting 周年大会
@CL#B98jl annual growth rate 年增率；每年增长率
5Q"w{ n annual long-term supplement 长期个案每年补助金
{o)pwM"@( annual pensionable emolument 可供计算退休金的年薪
!.$L=>:V annual report 年报
A& ~fw^HM Annual Report on the Consumer Price Index 《消费物价指数年报》
Op ?"G annual return 周年报表；周年申报表；每年报税表格
^sLx3a Annual Return Rules 《周年报表规则》
Y6 sX|~Zy annual review of consumer prices 每年消费物价回顾
8iJB'#''* annual roll-forward basis 逐年延展方式
x}?<9(nE c annual salary 年薪
Wx{E\ l annual statement 年度报表；年度决算表
y3s+.5; 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
RE%f' y annuitant 年金受益人
V\<2oG annuity 年金
R5 4[U annuity contract 年金合约
X(nyTR8 annuity on human life 人寿年金
)&7. E antecedent debt 先前的债项
^Q$OzsEk ante-dated cheque 倒填日期支票
~RuX2u-2&u anticipated expenditure 预期开支
Q[7 i anticipated net profit 预期纯利
#[lhem] IC anticipated revenue 预期收入
Wa<<"x$ anti-inflation measure 反通货膨胀措施
i!?gga anti-inflationary stance 反通货膨胀立场
M s(xQ[#+ apparent deficit 表面赤字
gK[;"R)4o@ apparent financial solvency 表面偿债能力
!sm/BsmL7T apparent partner 表面合伙人
6-
i.*!I 8 application for personal assessment 个人入息课税申请书
] [Mt G application of fund 资金应用
L#UR>Z#9 application to release as liquidator and to destruct the books of accounts and documents
JL= c IH8 申请免除清盘人职务及毁灭帐簿与文件
chE!,gik appointed actuary 委任精算师
ob{'Z]-V appointed auditor 委任核数师；委任审计师
'|^:,@8P9 appointed trustee 委任的受托人
PWpt\g appointer 委任人
Lau@HYW0 apportioned pro rata 按比例分摊
;X,u apportionment 分配；分摊
"[|b,fxR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.="X vVdkp apportionment formula 分摊方程式
fq6%@M~ apportionment of estate duty 遗产税的分摊
xZ9:9/Vg appraisal 估价；评估
FR rp@hE appreciable growth 可观增长
3N+lWuE}K appreciable impact 显着影响
7R2O[=Szq appreciable increase 可观增长
,94<j," appreciation 增值；升值
<'I["Um appreciation against other currencies 相对其他货币升值
:;7I_tb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.Q*X5Fc appreciation tax 增值税
[s {! appropriation 拨款；拨用；拨付
b]+F/@h~] appropriation account 拨款帐目
e /JQ #A Appropriation Bill 拨款法案
%x$U(I} appropriation-in-aid system 补助拨款办法
y~
=H`PAE approved assets 核准资产
ijF_
KP' approved basket stock 认可一篮子证券
ssi 7)0 approved budget 核准预算
KT(Z
#$ approved charitable donation 认可慈善捐款
YZBh}l6t approved charitable institution 认可慈善机构
kW g.-$pp approved currency 核准货币；认可货币
3`H K^((o approved estimates 核准预算
W D[eoi approved estimates of expenditure 核准开支预算
my.EvN approved overseas insurer 核准海外保险人
#dA$k +3 approved overseas trust company 核准海外信托公司
)?*YrWO{ approved pooled investment fund 核准汇集投资基金
I9*cEZ!l=e approved provident fund scheme 认可公积金计划
7z{wYCw approved provision 核准拨款
-1g :3'%
P approved redeemable share 核准可赎回股份
@Iv;y*y approved regional stock 认可地区性证券
fe?Z33V approved retirement scheme 认可退休金计划
}~XW tWbd- approved subordinated loan 核准附属贷款
'jtC#:ePK arbitrage 套戥；套汇；套利
HgF;[rq3Q arbitrageur 套戥者；套汇者
>M,oyM" s arbitrary amount 临时款项
Zh<;r;2 arrangement 措施；安排；协定
)|F|\6:ne arrears 欠款
+$,Re.WnP arrears of pay 欠付薪酬
h4? x_"V" arrears of revenue 逾期未收税款；逾期未收的帐项
FRBu8WW 0L articles of association 组织章程；组织细则；组织章程细则
9Yx(u 2PQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'x!\pE- ascertainment of profit 确定利润
!Lf<hS^ "Asia Clear" “亚洲结算系统”
V)`2 Kw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
IY`p7 )#i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pN%&`]Wev Asian Development Fund [ADF] 亚洲发展基金
N4!`iS Y Asian dollar bond 亚洲美元债券
&v{Ehkr* Asian dollar market 亚洲美元市场
,BU;i%G&s Asian dollar rate 亚洲美元利率
7~/ cz_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'YN aLZ20 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a:h<M^n049 asked price 沽盘；喊价；索价；卖方报价
| "3<\$[ assessable income 应评税入息
I{`7 0 assessable loss 应评税亏损
:gh[BeqQ) assessable profit 应评税利润
du3f'=q6| assessable value 应评税值
_IYaM o.n assessed profit 估定利润
>Jz9wo ` assessed value 经评估价值
y>^^. assessment 评税；评定；估价；评税单
UNdD2Fd9 assessment number 评税编号；估价编号
Y`|+sND assessment of additional tax 补加税评税
n +~Dc [ assessment of performance 业绩评估；实绩评价
xP9(J
0y Assessor 评税主任
E 7fx4kV asset price bubbles 资产价格泡沫
J!6FlcsZm asset-backed securities 具资产保证的证券
RLB3 -=9t assets accretion 资产增值
3$$E0`7. assets and liabilities 资产与负债
-4a9 BE". assets betterment statement 资产递增表；资产改进表
1j<( ?MT- assets lending 实物放款；有抵押贷款
z ^gJy,T assets of the company passing on the death 死者去世时转移的公司资产
K }V CFV assets pledged as security for liabilities 用作负债抵押的资产
157_0 assets portfolio 资产投资组合
\N>-+r assets price 资产价格
<B"sp r&1 assets quality 资产质素
( q>
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4q $~3C[ assets refinancing arrangement 资产再集资安排
`@]s[1?f assets securitization 资产证券化
K2x[ApS# assets situated outside Hong Kong 在香港以外地方的资产
Zp_ (vOc assets stripping 削减资产；拆卖资产
d2
^}ooE assets value 资产值
C_.9qo]DT7 assignee 承让人
\oQ]=dDCd% assignment 转让；转让书；转让契
DDg\oGLp assignment of interest 权益转让
@
D+ftb/ assignment of letters patent and trade mark 专利证书及商标转让
'Wonz<{' assignment of property 物业转让；物业转让书
^u /%zL assignment right 转让权
a^|DD#5 assignor 转让人
_]Hna <Ly associate 有联系的人；有关连人士；相联者；合伙人；联系人
g*| j+ <:7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%\As associate member 附属会员
7io["zW associated body corporate 相联法人团体
yzA05 npTl associated company 相联公司；联属公司
@=Kq99=\U associated corporation 相联法团
}{a Gh I~< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!d* [QD8 公认会计师公会〔英国〕
S2~cAhR|M Association of Futures Exchange Brokers 香港期货经纪协会
^4y]7 p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;SR ESW association of underwriters 承保人组织
])x1MmRg\ assumption of control 接管
092t6D} assurance 担保；保险；转易；转易书
R$a<= assurance of interest 权益的转易
EP;/[ O at 19XX price 按一九ＸＸ年价格计算
!QUY ( at a discount 按赔价计算；按贴水价格计算；打折扣
j =_rUc'Me at a premium 按溢价计算；按升水价格计算
K~x,s o at call 通知付款；按通知
&K)8 at constant market price 按固定市价计算
weitDr6 at constant price 按固定价格计算
wucdXj{% at cost 按成本计算
VSj!Gm0LB at current market price 按当时市价计算；按现时市价计算
~xH&"1 at current price 按当时价格计算；按现时价格计算
!XA3G`}p6s at factor cost 按要素成本计算；按生产要素成本计算
7p&jSOY at money-of-the-day price 按付款当日价格计算
XX;4A at or better 按指定或较佳价位〔买卖指令〕
Gn]36~)*H at par 按面值计算；平价
.p`4> XA at sight 见票即付
-+9[X*VCc at the close 按收市盘
adON &< at the opening 按开市盘
WA{ igj@\ attestation 见证；见证条款
B*7kX&Uq at-the-money option 平价期权
I-7LT?r attorney 受权人；受托代表人
.b :!qUE^ attornment 新拥有人承认书
\>L,X _DL attributable profit 可归属利润
5/48w-fnZ attributable share value 可归属股份价值
/Y Kd [RQ Auckland Stock Exchange 奥克兰证券交易所
d1/emwH auction 拍卖
D )_
C@*q auctioneer 拍卖商
MfTLa)Rz audit 审计；核数
#c!:&9oU Audit Commission 审计署
\ /-c) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.J#'k+> 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〕
*p l6 V| audit review 帐目审查
LzygupxY! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r;cDYg audited account 审计帐目；经审计的帐目
WKf <%
E$ audited annual account 经审计的周年帐目
k#*-<1 audited balance sheet 经审计的资产负债表
gU9{~-9} auditor 核数师；核数主任；审计师
X@nBj;
auditor's certificate 核数师证明书；审计师证明书
\?:L>-&h8 auditor's report 核数师报告；审计师报告
h\m35'v! Aussie bond 澳元债券
b ^Hr zn austerity budget 紧缩预算
idmU.` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~Eut_d Australia All Ordinaries Index 澳洲所有普通股票指数
^S#; Australian Dollar [AUD] 澳元
W<Uu.Y{sG Australian Options Market 澳大利亚期权市场
yI w}n67 Australian Securities Commission 澳洲证券事务监察委员会
^}3^| jF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<QtZ6-;_f Australian Stock Exchange 澳大利亚证券交易所
We+rFk1ddt Austrian Schilling [ATS] 奥地利先令
fJ,N.O+9E authentication 认证；鉴证
TyxIlI4" authority to purchase 委托购买证；委购书
: -& |QVH authorization 认可；核准；授权；授权书
-"(*'hD authorization by direction 指示授权
.@dC]$2= authorization by instruction 指令授权
61\u{@o$ authorization by warrant 令状授权
wI#8|,]"z authorization of unit trust 单位信托的认可
7AG|'s['= authorized agent 指定代理人
,RP-)j"Wff authorized capital 法定资本
l,wlxh$}( authorized clerk 出市员
3 f|}p{3 authorized dealer 认可交易商
m DD.D3RS authorized financial institution 认可财务机构
fV:15!S[ authorized fund 认可基金
tobE 3Od4 authorized fund house 获授权的基金公司；认可基金公司
LvG.ocCG authorized institution 认可机构
F[qXI L) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t2&kGf" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:WhJDx`j
authorized insurer 获授权保险人；获认可承保人
}v1wpv/b( authorized investment 特准投资项目
>DL authorized person 获授权人
>WLPE6E authorized representative 获授权代表
r)(5,* v authorized share capital 法定股本
FU|brS t automated quotation system 自动报价系统
|9@,ri\'Rg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z:b?^u4. 自动交易系统〔香港期货交易所有限公司〕
EZ tU6kW" automatic adjustment mechanism 自动调整机制
3 qYGEhxv automatic adjustment system 自动调整系统
G1:}{a5i_ Automatic Clearing House 自动票据交换所
EIi<g2pM( automatic exchange rates accumulation system 自动化汇率累集系统
%lK w+D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~cz} C("Z automatic teller machine [ATM] 自动柜员机
!}*N'; autopay 自动转帐
,(jJOFf available assets 可用资产
\u=d`} E available fiscal reserve 现存财政储备
` At.$3B available profit 可用利润
0'q4=! l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$CcjuPsK average 平均；平均数；海损
%wD#[<BGn> average basic salary 平均基本薪金
*MJm : average consumer expenditure 平均消费开支；一般消费开支
v|?@k^Ms average cost 平均成本
j:9M${~ average cost of land production 增辟土地平均成本
H KN|pO3v average daily turnover 平均每日成交额
%V_ XY+o average daily wage rate 平均每日工资率
jKS j ); average expenditure pattern 平均开支模式
, c.^"5 average growth rate 平均增长率
p^l#Wq5 average net fixed assets 固定资产平均净值
uH_KOiF average of relatives 相对价格平均数
dg D-"-O average price 平均价格
mY|c7}>V; average propensity to consume 平均消费倾向；一般消费倾向
Q+CJd>B average propensity to save 平均储蓄倾向；一般储蓄倾向
; :e7Z^\/k average rate 平均率
[V}vd@*k average revenue 平均收入；平均收益
:4AQhn^;" average stock 平均库存；平均存货
Fwm $0=BXL average yearly rent 平均年租
QE]@xLz avoidance of double taxation 避免双重课税
l;F"m+B!$ avoidance of tax 避税
