A:
3-AOB3]( A share Ａ股；甲类股份
} PL{i abatement of tax 减税；减扣免税额
%x;~ o: ABN AMRO Bank N.V. 荷兰银行
fg , vTpBk above-the-line expenditure 线上项目支出；经常预算支出
Y_C6*T% above-the-line receipt 线上项目收入；经常预算收入
+_ 8BJ ABSA Asia Limited 南非联合亚洲有限公司
NZG
^B/ absolute change 绝对数值变更
A:4&XRYZY absolute expenditure 实际开支
i"+TKo- absolute guideline figure 绝对准则数字
D D absolute interest 绝对权益
x8c>2w;6x^ absolute order of discharge 绝对破产解除令
K[?@nl?,z absolute profit margin 绝对利润幅度
M%$ITE absolute value 实值；绝对值
,c`Wmp^AY absolutely vested interest 绝对既得权益
4 Q1R:R a absorbed cost 已吸收成本；已分摊成本
"Q\ b6
7Ch absorption 吸收；分摊；合并
yW*,Llb5 absorption rate 吸收率；摊配率；分摊率
I\-M`^@ ACB Finance Limited 亚洲商业财务有限公司
,dosF Q acceptable form of reciprocity 合理的互惠条件
:}q) ]W acceptable rate 适当利率；适当汇率
GbQg(%2F acceptance agreement 承兑协议
o:*$G~. k acceptance for honour 参加承兑
`2\:b^h acceptor 承兑人；接受人；受票人
mBB"e"o acceptor for honour 参加承兑人
'"c`[L7Wn accident insurance 意外保险
OXl0R{4 Accident Insurance Association of Hong Kong 香港意外保险公会
e NH9`Aa accident insurance scheme 意外保险计划
ugj I$u accident year basis 意外年度基准
U|QP] 6v accommodation 通融；贷款
B7Zi|-F accommodation bill 通融票据；空头票据
9GT}_
^fb accommodation party 汇票代发人
S !lrnH account balance 帐户余额；帐户结余
h3GUFiZ. account book 帐簿
']sj W'~ account collected in advance 预收款项
\J#&]o)Y account current book 往来帐簿
*5XOYb?'v. account of after-acquired property 事后取得的财产报告
p)z#%BY56 account of defaulter 拖欠帐目
u(hJyo} account payable 应付帐款
{,(iL8,^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
I\M
}Dxpp account receivable 应收帐款
Q.3:"dT account receivable report 应收帐款报表
OwNo$b]h` account statement 结单；帐单；会计财务报表
sk:B; .z account title 帐户名称；会计科目
3 _!MVT accountant's report 会计师报告
9@mvG^ Accountant's Report Rules 会计师报告规则
@A`j Wao accounting and auditing procedure 会计与审计程序；会计与核数程序
+T4}wm Accounting Arrangements 《会计安排》
WjSu4 accounting basis 会计基础
i6P$>8jBQ- accounting by Official Receiver 破产管理署署长呈交的帐目
W1LR ,:$ Accounting Circular 《会计通告》
\hEIQjfi accounting class 会计类别
1U ^KN~! accounting date 记帐日期；会计结算日期
i{:i RUC# accounting for money 款项核算
s +qodb+ Accounting Officer 会计主任
19 [!9ci accounting period 会计报告期；会计期
SXE@\Afj accounting policy 会计政策；会计方针
sO(4F8cpU accounting practice 会计惯例
C9""sVs accounting principle 会计准则
;|$o z{Ll accounting record 会计记录
p*T[(\8{n accounting report 会计报告
5:5d=7WX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3Of!Ykf= Accounting Society of China 中国会计学会
<9:~u]ixt accounting statement 会计报表
|QR9#Iv accounting system 会计制度；会计系统
6hcK%0z accounting transaction 会计事项；帐务交易
,!PV0(F( accounting treatment 会计处理
-II03 S1 accounting year 会计年度
S,avvY.U\ accretion 增值；添加
lOe|]pQ., accrual 应计项目；应累算数目
4M6[5RAW{ accrual basis 应计制；权责发生制
Y " rODk1 accrual basis accounting 应计制会计；权责发生制会计
;k R=vv accrue 应累算；应计
3Z`
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s5Wb iOF accrued charges 应计费用
oS<Gj I: accrued cumulative preference share dividend 应累算的累积优先股股息
$A/?evJi8R accrued expenses 应累算费用
4}UJ Bb? accrued interest payable 应付利息；应计未付利息
OQKc_z'" accrued interest receivable 应收利息；应计未收利息
agkKm?xIL accrued right 累算权益
u86@zlzd accruing profit 应累算的利润
R9"}-A accumulated fiscal reserve 累积财政储备
R h$+9w accumulated profit 累积利润；滚存溢利
">20`Mj8 accumulated reserve 累积储备
BgDWl{pm accumulation of surplus income 累积收益盈余
WB<MU:.Vc acquired assets 既得资产
.=d40m acquisition 收购；购置；取得
ab.B?bx acquisition cost 购置成本
a 'n17d& acquisition expenses 购置费用
&@BAVc z acquisition of 100% interest 收购全部股权
l%?4L/J)# acquisition of control 取得控制权
J~oxqw} acquisition of fixed assets 购置固定资产
)^"V}z
t acquisition of shell “买壳”
D@ !r?E` acquisition price 收购价
{{>,c}O / act of God 天灾
z}Us+>z+jc acting partner 执事合伙人
,`k6 @4 active market 买卖活跃的市场；交投畅旺的市场；旺市
%W=BdGr[8z active partner 积极参与的合伙人
'iOa j0f active trading 交投活跃
0S'@(p[A actual circulation 实际流通
bKzG5|Qu actual cost 实际成本
iWFtb)3B actual expenditure 实际开支；实际支出
2Qh)/=8lM actual income 实际入息；实际收入；实际收益
|-S+ x]9 actual market 现货市场
Dsc0 ;7~6 actual price 现货价；实际价格
8t) g fSG actual profit 实际利润
ZJF+ ./vN actual quotation 实盘；实际价位；实际报价
N7
hl M actual year basis 按实际年度计算
vW!O("\7K< actuals 实货
YK$[)x\S actuarial investigation 精算调查
P{:Z xli0 actuarial principle 精算原则
FKL@,>!<e actuarial report 精算师报告
Gr)G-zE Actuarial Society of Hong Kong 香港精算学会
;(;~yB|NZ5 actuarial valuation 精算师估值
B4* y-Q.* actuary 精算师
ur=:Ha ad referendum agreement 暂定协议；有待覆核的协定
_5(1T%K) ad valorem duty 从价税；按值征税
YktZXc?iI< ad valorem duty system 从价税制
ocMTTVo ad valorem fee 从价费
4<)*a]\c5M ad valorem tariff 从价关税
(!J;g|58 additional allowance 额外免税额
#3{}(T7 additional amount for unexpired risk 未过期风险的额外款额
7 #oq|5 additional assessable profit 补加应评税利润
h x8pg,X additional assessment 补加评税
8bs' Ek{'o additional commitment 额外承担
@p}_"BHYWt additional commitment vote 额外承担拨款
Ex|Z@~T12 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LpSF*xm additional dependent parent allowance 供养父母额外免税额
uudd'L additional provision 额外拨款
V"2 G additional stamp duty 附加印花税
GO@<?>K additional tax 补加税罚款；补加税款
j6$@vA) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`
"-P g5 adjudged bankrupt 被裁定破产
MLM/!N 7 adjudicated bankrupt 裁定破产人
Nh/i 'q/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
>, 'guaa adjudication of bankruptcy 裁定破产；宣告破产
?EPHq,
E adjudication of insolvency 裁定无力偿还债务
|`Yn'Mj8rm adjusted actual 经调整的实数；调整后的实数
d# $Pf=} adjusted current assets 经调整的流动资产；调整后的流动资产
MU2kA&LH adjusted figure 经调整的数字；调整后的数额
xfC$u`e= adjusted liabilities 经调整的负债；调整后的负债
?m7i7Dz
adjusted loss 经调整的亏损；调整后的亏损
Kb;Pd!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
4g}r+!T adjusted profit 经调整的利润；调整后的利润
9(}d7y adjusted surplus 经调整的盈余额；调整后的盈余额
H\ E%.QIx adjusted value 经调整的价值；调整后的价值
9IrCu?n9b adjustment 调整；修订；理算〔保险〕
9 BU#THDm adjustment centre 调剂中心
"lC>_A
adjustment lag 调整过程的时间差距；调整时差
hNkv lk'Ui adjustment mechanism 调整机制
.d$Q5Qae adjustment of loss 亏损调整
UzIE,A adjustment process 调整过程；调整程序
BhbfPQ adjustment range 调整幅度
&`vThs[x administered exchange rate 受管制汇率
uTPAf^| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y8IC4:EO administration expenses 行政费用
t0v >J9 administration fee 手续费；行政费
V
EsM administration in bankruptcy 破产管理
9%3+\[ s1 administration order 遗产管理令
4b`Fi@J\ administrator 管理人；遗产管理人
k $ 8Zg*) administrator of the estate 遗产管理人
0kls/^ 0, admission of debt 债项承认书
iycceZ admission of proof 接纳债权证明
P O0Od z advance 放贷款项；垫付款项；预支款项；预付款项
Q)M-f;O advance account 暂支帐目；预付款帐户
W?P4oKsql* advance compensation 预付补偿金
7t}s5}Z 4 advance from shareholder 股东垫款
matm>3n advance pending reimbursement 预支以待日后付还
F$1{w"& advanced economy 先进经济体系
5M #',(X advancement 预付；预付财产
tX1`/}`` advances warrant 垫款令
O 7 LJ-M advancing 贷出
77aUuP7Iw adverse balance 逆差
$3&XM adverse exchange 逆汇
6- /W4L)?> advertisement addressed to shareholders 在报章刊登的致股东通告
@"/H
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!;[cJbqnh advice of drawing 提款通知书；汇票通知书
'/9MN;_ advice of payment 付款通知
:AqtPV'
Advisory Committee [Securities and Futures Commission]
g+QIhur 谘询委员会〔证券及期货事务监察委员会〕
a|4D6yUw| Advisory Committee on Diversification 经济多元化谘询委员会
V6((5o# affidavit 誓章；遗产申报誓章
T\6,@7 affidavit of no receipt 述明无收款的誓章
OK`^DIr5l affiliate 联号；联营公司；附属公司
#D JZ42 affiliated company 附属公司；联号；联营公司
UGgo;e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{YrA [ 9 affordability 负担能力
%Ny1H/@Q1+ African Development Bank [AfDB] 非洲开发银行
O&;d8 2IA{ after-acquired property 事后取得的财产
j;D$qd'J after-hours dealing 市后交易
"zT y_0[; after-tax profit 税后盈利；税后利润；税后溢利
[P ;fv agency agreement 代理协议
xt "-Jmox agency expenses 代理机构的开支
QLHEzEvf{/ agency fee 代理费
gae=+@z Agency Law 《代理法》
@W$ha
y agent 代理人；承销人
ZHeq)5C ;f agent of company 公司代理人
?@FqlWz , agent's fee 代理人费；经纪费
3W#E$^G_v aggregate 总计；总数；总体数字
`ZM$ \Q=: aggregate amount 总款额；总额
Z0y~%[1X aggregate assets and liabilities 总体资产与负债
.v'`TD).6 aggregate at constant price 按固定价格计算的总体数字
J >;r(j aggregate demand 总需求
~EXCYUp4v aggregate gross position 总持仓量
6o9&FU aggregate limit 总限额
?P>4H0@I+ aggregate of salaries tax 合计薪俸税
d^!3&y& aggregate performance 总体表现；总体业绩
Mk973 'K' aggregate supply 总体供应
%VR{<{3f aggregate surplus 总盈余
3Zyv X]@_ aggregate total 整体总额
9(z ) ^ G aggregate value 总值；合计价值
~@X 3q ja
aggregated basis 合计基准
_G.!^+)kEm aggregated net chargeable income 合计应课税入息实额
D2gyn-] \ aggregation 合并计算；合计；总和
U,6 sR aggregation of incomes of husband and wife 夫妇入息合并计算
!io1~GpKS aggregation of property 财产的总和
D Y4!RjJ47 agio 差价；贴水
t# y, 9>6 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》
n|DMj[uT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N$C+le 《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》
GJ2ZK=/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AcXVf k z 《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》
>b5 ;I1o=y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
} snS~kx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
HJym|G>%? agreement for a settlement 授产协议
~!g2+^G7+P agreement for assignment 转让协议
h7TkMt[l agreement for sale 售卖协议；买卖协议
x^p t^KR; agreement for sale and purchase 买卖协议
x aoR\H agreement for the payment of interest 支付利息协议
H8dS]N~[Y agreement for the repayment of money 还款协议
Iu`S0#+ agreement of reinsurance 再保险协议
y&O?`"Uv/M Agricultural Bank of China 中国农业银行
r%ebC air passenger departure tax 飞机乘客离境税
Y` 4 LMK[] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'r\RN\PT airport tax 机场税
S&Xl Mu alcohol duty 酒精税
oz,.gP% alienation 让与；让渡；转让
fR {_P alimony 生活费；赡养费
Sf.OBU1rs All Ordinaries Index [AOI] 所有普通股指数
=_ m3 ~=Z all risks 全险；综合险
7[mfI?*m All Sales Record for Stock Market 《股票市场成交报告》
K\8zhY Allied Capital Resources Limited 新联财务有限公司
UpE +WzY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=mPe
wx' allocation letter 拨款信件
nT wJR allocation of fund 分配款项；预留款项
& k)v/ allocation of profit 利润分配；溢利分配
EStui>ho allocation warrant 拨款令
N! wuBRWR allotment 分配；配股
JsuI& v allotment notice 股份配售通知；配股通知
qz 3
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allotment of shares 股份分配
Um z b allowable 可获宽免；免税的
UA2 KY}pz5 allowable business loss 可扣除的营业亏损
q 165S allowable expenses 可扣税的支出
"M /Cl| z
allowance 免税额；津贴；备抵；准备金
8-k`"QI= allowance for debts 债项的免税额
Xy!NBh 7I allowance for depreciation by wear and tear 耗损折旧免税额
$0 vT_ allowance for funeral expenses 殡殓费的免税额
-Q
JP J. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@H4]Gp ] allowance for repairs and outgoings 修葺及支出方面的免税额
pmWy:0 R allowance to debtor 给债务人的津贴
E"S# d&9 alteration of capital 资本更改
8Yf*vp>T/x alternate trustee 候补受托人
sP2Uj amalgamation 合并
/d:hW4}<}. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"M[&4'OM ambit of charges 征税范围；收费范围
4'*.3f'bp amended valuation 经修订的估值
5XB]p|YU~s American Commodities Exchange 美国商品交易所
Z}\,rex American Express Bank Limited 美国运通银行
A/UO cl+N American Stock Exchange 美国证券交易所
Q3&D A1b` amortization 摊销
vazA@|^8 amount due from banks 存放银行同业的款项
`O0Qtq. amount due from banks abroad 存放海外银行同业的款项
=SeQ- H# amount due from holding companies 控股公司欠款
9*K-d' m amount due from local banks 存放本港银行同业的款项
$':5uU1} amount due to banks 银行同业的存款
6D2ot&5WW amount due to banks abroad 海外银行同业的存款
Z4As'al amount due to holding companies 控股公司存款
2YY4 XHQS amount due to local banks 本港银行同业的存款
4:a ~Wlp[ amount due to outport banks 外埠银行同业的存款
\#) YS amount for note issue 发行纸币的款额
M /9[P*
VE amount of bond 担保契据的款额
) [ZXPD amount of consideration 代价款额
p_&B+
<z amount of contribution 供款数额
*n&Sd~Mg amount of indebtedness 负债款额
v^s ?=9 amount of principal of the loan 贷款本金额
>4k Q9lXL amount of rates chargeable 应征差饷数额
D86F5HT}} amount of share capital 股本额
w@Q~a x/ amount of sums assured 承保款额
<8kCmuGlk amount of variation 变动幅度
r*$f^T!| amount of vote 拨款数额
d-e/0F! amount payable 应付款额
V?"U)Y@Y amount receivable 应收款额
* C+[I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a.gMH
uL analysis 分析
y }R2ZO ancillary risk 附属风险
JU5,\3Lz# annual account 周年帐目；周年帐目报表；年度决算；年结
@ % L annual accounting date 年结日期
tKLeq( annual allowance 每年免税额；年积金；年度津贴；年津
h?OSmzRLd annual balance 年度余额
O|=?!|`o annual disposable income 每年可动用收入
c!wRq 4 annual estimates 周年预算
~uZ9%UB_m annual fee 年费
Hf_
pe annual general meeting 周年大会
$^ ^M&[b- annual growth rate 年增率；每年增长率
=1R
2`H\ annual long-term supplement 长期个案每年补助金
&K9 RV 4M5 annual pensionable emolument 可供计算退休金的年薪
M!!vr8} annual report 年报
SnXM`v, Annual Report on the Consumer Price Index 《消费物价指数年报》
OGJrwl annual return 周年报表；周年申报表；每年报税表格
W=293mME Annual Return Rules 《周年报表规则》
?f'`b<o annual review of consumer prices 每年消费物价回顾
JLo E)\Mi annual roll-forward basis 逐年延展方式
z2, NWmP|w annual salary 年薪
0Qvr
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>!" Sr3,L Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
c1+z(NQ3 annuitant 年金受益人
u #} 1
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hslT49m> annuity contract 年金合约
+,ar`:x &a annuity on human life 人寿年金
E)jd>" antecedent debt 先前的债项
P(8
u L|^ ante-dated cheque 倒填日期支票
&F uk+Cu{ anticipated expenditure 预期开支
cyHbAtl anticipated net profit 预期纯利
LCA+y1LP-_ anticipated revenue 预期收入
S\t!7Xs%*U anti-inflation measure 反通货膨胀措施
e<`?$tZ3
anti-inflationary stance 反通货膨胀立场
PlA#xnq# apparent deficit 表面赤字
Nr,I`x\N apparent financial solvency 表面偿债能力
z4( \yx apparent partner 表面合伙人
R N@)nc_ application for personal assessment 个人入息课税申请书
^*$!9~ application of fund 资金应用
G^SJhdO(Q application to release as liquidator and to destruct the books of accounts and documents
hH;i_("i(h 申请免除清盘人职务及毁灭帐簿与文件
|HY{Q1% appointed actuary 委任精算师
MwS fuP appointed auditor 委任核数师；委任审计师
pMViq0 appointed trustee 委任的受托人
4%_c 9nat appointer 委任人
RX? !MDO apportioned pro rata 按比例分摊
Tw` dL K? apportionment 分配；分摊
T9r6,yY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
a x;<idC} apportionment formula 分摊方程式
!~'D;Jh apportionment of estate duty 遗产税的分摊
5i'?oXL appraisal 估价；评估
edlf++r~ appreciable growth 可观增长
LqJV appreciable impact 显着影响
*x p_# appreciable increase 可观增长
gP d , appreciation 增值；升值
~Cyn w( appreciation against other currencies 相对其他货币升值
*tR'K#:&g! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OR+py.vK appreciation tax 增值税
C; U4`0=8 appropriation 拨款；拨用；拨付
W[Z[o+ 7pK appropriation account 拨款帐目
OuWRLcJ! Appropriation Bill 拨款法案
Ks(l :oUB appropriation-in-aid system 补助拨款办法
Nqd9)WQ approved assets 核准资产
7u :kR;wk approved basket stock 认可一篮子证券
eBmHb\ approved budget 核准预算
?GLCd7TP approved charitable donation 认可慈善捐款
$X\2h+ O s approved charitable institution 认可慈善机构
]{+Y!tD approved currency 核准货币；认可货币
^vxNS[C`; approved estimates 核准预算
oGg<s3;UND approved estimates of expenditure 核准开支预算
YG0b*QBY~ approved overseas insurer 核准海外保险人
mC0Dj O approved overseas trust company 核准海外信托公司
toOdL0hCe approved pooled investment fund 核准汇集投资基金
w&VDe( :~ approved provident fund scheme 认可公积金计划
" L,9.b approved provision 核准拨款
8+Gwv
SD U approved redeemable share 核准可赎回股份
{36N=A approved regional stock 认可地区性证券
D ZH2 U+K approved retirement scheme 认可退休金计划
akCCpnX_d approved subordinated loan 核准附属贷款
"<)Jso| arbitrage 套戥；套汇；套利
=kK%,Mr arbitrageur 套戥者；套汇者
l4i klg3 arbitrary amount 临时款项
D,=#SBJ :Z arrangement 措施；安排；协定
Ja/ arrears 欠款
,TB$D]u8 arrears of pay 欠付薪酬
Pl`Nni y arrears of revenue 逾期未收税款；逾期未收的帐项
c b{"1z articles of association 组织章程；组织细则；组织章程细则
2<w vO 9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;/+U.I%z ascertainment of profit 确定利润
Q+QD , "Asia Clear" “亚洲结算系统”
V(io!8, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K,U 8 vc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0&2` )W?9 Asian Development Fund [ADF] 亚洲发展基金
V 7ZGT
Asian dollar bond 亚洲美元债券
@^g~F &Ta Asian dollar market 亚洲美元市场
2vsV :LS. Asian dollar rate 亚洲美元利率
tAY{+N]f Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#<u ;. 'R Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PQh s^D asked price 沽盘；喊价；索价；卖方报价
Jm< uE]9 assessable income 应评税入息
[9MbNJt 8~ assessable loss 应评税亏损
fl2XI=[v4 assessable profit 应评税利润
zf^|H%
~^ assessable value 应评税值
\ptjnwC^O assessed profit 估定利润
+#< Z/ assessed value 经评估价值
~ ^ assessment 评税；评定；估价；评税单
5)h fI7{d assessment number 评税编号；估价编号
~$"2,& assessment of additional tax 补加税评税
{c*5 )x! assessment of performance 业绩评估；实绩评价
O(D2F$VlL Assessor 评税主任
`c-omNu asset price bubbles 资产价格泡沫
Jo~fri([%Q asset-backed securities 具资产保证的证券
%&V%=-O_7 assets accretion 资产增值
[8[<4~{ assets and liabilities 资产与负债
+"k?G assets betterment statement 资产递增表；资产改进表
x.] tGS assets lending 实物放款；有抵押贷款
S3E5^n\\ assets of the company passing on the death 死者去世时转移的公司资产
dB0
UZirb assets pledged as security for liabilities 用作负债抵押的资产
mF jM6pmo assets portfolio 资产投资组合
ReA-. j_2@ assets price 资产价格
~#}T| assets quality 资产质素
X:g#& e_ assets realization 资产变现
rK:cUW0]X assets refinancing arrangement 资产再集资安排
~ oT*@ assets securitization 资产证券化
1)z Xv assets situated outside Hong Kong 在香港以外地方的资产
4i+%~X@p assets stripping 削减资产；拆卖资产
8]R{5RGy assets value 资产值
\^RKb-6n assignee 承让人
oDi+\0 assignment 转让；转让书；转让契
p?4[nS-, assignment of interest 权益转让
hCd? Kti assignment of letters patent and trade mark 专利证书及商标转让
S9r+Nsn assignment of property 物业转让；物业转让书
w1aoEo "S assignment right 转让权
ecQ,DOX|b assignor 转让人
o;
U!{G(X associate 有联系的人；有关连人士；相联者；合伙人；联系人
X;l/D},. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c$tX3ug6I associate member 附属会员
['sNk[-C associated body corporate 相联法人团体
mw;4/
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Q[K )Yd associated corporation 相联法团
aW{5m@p{ " Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j0a=v}j3 公认会计师公会〔英国〕
M6N p!0G Association of Futures Exchange Brokers 香港期货经纪协会
DZ\K7- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\x]\W#C association of underwriters 承保人组织
e3~{l~ Rb assumption of control 接管
x SSEDf q assurance 担保；保险；转易；转易书
i.`n^ R;N assurance of interest 权益的转易
y) CvlI at 19XX price 按一九ＸＸ年价格计算
+`g&hO\W at a discount 按赔价计算；按贴水价格计算；打折扣
nhjT2Sl at a premium 按溢价计算；按升水价格计算
P R3Arfle at call 通知付款；按通知
C1UU v=| at constant market price 按固定市价计算
QKlsBq at constant price 按固定价格计算
2{vAs at cost 按成本计算
cBZEyy& at current market price 按当时市价计算；按现时市价计算
0`-b57lF& at current price 按当时价格计算；按现时价格计算
ci$J?a at factor cost 按要素成本计算；按生产要素成本计算
Y|Gp\
at money-of-the-day price 按付款当日价格计算
'@ Rk#=85Z at or better 按指定或较佳价位〔买卖指令〕
jlU6keZh` at par 按面值计算；平价
)`R}@(r. at sight 见票即付
q` IY;"~ at the close 按收市盘
Xo/H+[;X at the opening 按开市盘
( tg9"C attestation 见证；见证条款
$D !/v)3 at-the-money option 平价期权
=r7!QXPH} attorney 受权人；受托代表人
&0-oi Y attornment 新拥有人承认书
ThI}~$Y attributable profit 可归属利润
Y7r;}^+WY attributable share value 可归属股份价值
Mb 4"bDBsl Auckland Stock Exchange 奥克兰证券交易所
v IOGDI> auction 拍卖
yV\%K6d|3& auctioneer 拍卖商
/o 'lGvw audit 审计；核数
OoH-E.lp Audit Commission 审计署
Q!V:=d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*K;) ~@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〕
5:f!EMb audit review 帐目审查
2HN*j~>i~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yxp,)os: audited account 审计帐目；经审计的帐目
;<m`mb4x[ audited annual account 经审计的周年帐目
PDuBf&/e audited balance sheet 经审计的资产负债表
>L2_k'uE+; auditor 核数师；核数主任；审计师
K3[+L`pz auditor's certificate 核数师证明书；审计师证明书
TaBya0- auditor's report 核数师报告；审计师报告
n{sk Aussie bond 澳元债券
kex V~Q austerity budget 紧缩预算
ka\{?:r,8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,S=[# Australia All Ordinaries Index 澳洲所有普通股票指数
fPUr O Australian Dollar [AUD] 澳元
&TQ~!ZMOR" Australian Options Market 澳大利亚期权市场
V@k+RniEO Australian Securities Commission 澳洲证券事务监察委员会
J *$%d1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|zpy!X 3 Australian Stock Exchange 澳大利亚证券交易所
wb?k Austrian Schilling [ATS] 奥地利先令
In96H` authentication 认证；鉴证
7N[".V]c authority to purchase 委托购买证；委购书
j2_j5Hgo authorization 认可；核准；授权；授权书
PD0&ep1h7G authorization by direction 指示授权
`M6"=)twu authorization by instruction 指令授权
n*wQgC'vw authorization by warrant 令状授权
S1U0sP @o authorization of unit trust 单位信托的认可
0HoHu*+FX authorized agent 指定代理人
6Qt(Yu*s authorized capital 法定资本
xBTx`+%WS authorized clerk 出市员
BA2"GJvfIA authorized dealer 认可交易商
BKg8p]`+ authorized financial institution 认可财务机构
P|$n authorized fund 认可基金
B&6NjLV authorized fund house 获授权的基金公司；认可基金公司
znsQ/ [ authorized institution 认可机构
KQNQ<OE 4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h{^v756L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`5?0y XK authorized insurer 获授权保险人；获认可承保人
B\R AX# authorized investment 特准投资项目
)-)rL@s. authorized person 获授权人
7 mCf*| authorized representative 获授权代表
\+R %KA/F authorized share capital 法定股本
|gO7`F2 automated quotation system 自动报价系统
Gg'!(]v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7s?#y=M 自动交易系统〔香港期货交易所有限公司〕
BJux5Nh automatic adjustment mechanism 自动调整机制
0>BxS 9?w automatic adjustment system 自动调整系统
M\m:H3[ Automatic Clearing House 自动票据交换所
;^xM"
{G8 automatic exchange rates accumulation system 自动化汇率累集系统
6~% ><C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H_RfIX)X automatic teller machine [ATM] 自动柜员机
zX_F+"]THt autopay 自动转帐
spfW)v/T! available assets 可用资产
0* F` h available fiscal reserve 现存财政储备
aK riO available profit 可用利润
), p0V
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F;ttqL average 平均；平均数；海损
> k\pSV[ average basic salary 平均基本薪金
940:NOgm average consumer expenditure 平均消费开支；一般消费开支
U=~?ca average cost 平均成本
(Ut8pa+yX average cost of land production 增辟土地平均成本
@\?ub F average daily turnover 平均每日成交额
#]jl{K\f#X average daily wage rate 平均每日工资率
^H.B6h? average expenditure pattern 平均开支模式
%jjPs . average growth rate 平均增长率
9- T<gYl average net fixed assets 固定资产平均净值
OK80-/8HI average of relatives 相对价格平均数
=6dAF"b) average price 平均价格
6AJk6 W^Z average propensity to consume 平均消费倾向；一般消费倾向
Ih:Q}V#6 average propensity to save 平均储蓄倾向；一般储蓄倾向
N4+Cg t( average rate 平均率
]oV{JR] average revenue 平均收入；平均收益
Nf )Y G! average stock 平均库存；平均存货
l%EvXdZuOy average yearly rent 平均年租
Wm6qy6HR avoidance of double taxation 避免双重课税
fG'~@'P~ avoidance of tax 避税
