A:
1c}LX.9 K A share Ａ股；甲类股份
;>h:VnV(>( abatement of tax 减税；减扣免税额
bKP@-<:] ABN AMRO Bank N.V. 荷兰银行
G;v3kGn above-the-line expenditure 线上项目支出；经常预算支出
#EX NS r above-the-line receipt 线上项目收入；经常预算收入
yU< "tg E ABSA Asia Limited 南非联合亚洲有限公司
]5j1p6 ;(` absolute change 绝对数值变更
uw9w{3] 0f absolute expenditure 实际开支
<l"rn M% absolute guideline figure 绝对准则数字
fIm=^}?fwK absolute interest 绝对权益
W3-g]#\? absolute order of discharge 绝对破产解除令
}- 15^2 absolute profit margin 绝对利润幅度
JzuP A I absolute value 实值；绝对值
T,fDH!a absolutely vested interest 绝对既得权益
"BD$-] absorbed cost 已吸收成本；已分摊成本
lehuJgz'OO absorption 吸收；分摊；合并
5!}fd/}Uk absorption rate 吸收率；摊配率；分摊率
;0]s:0WD0P ACB Finance Limited 亚洲商业财务有限公司
I vD M2q8f acceptable form of reciprocity 合理的互惠条件
]ppws3*Pa acceptable rate 适当利率；适当汇率
() %;s2>F acceptance agreement 承兑协议
&(,-:"{pNR acceptance for honour 参加承兑
* 4RL acceptor 承兑人；接受人；受票人
Xrd-/('2 acceptor for honour 参加承兑人
T96M=?wh! accident insurance 意外保险
P'D'+qS Accident Insurance Association of Hong Kong 香港意外保险公会
%~^:[@xa* accident insurance scheme 意外保险计划
'w~e>$WI accident year basis 意外年度基准
[eO6 H2@=z accommodation 通融；贷款
XZ[3v9?&n accommodation bill 通融票据；空头票据
MF O1v%m accommodation party 汇票代发人
!D Nk!]| account balance 帐户余额；帐户结余
LXx`Vk>ky account book 帐簿
-x2&IJ! account collected in advance 预收款项
%] [6TZ} account current book 往来帐簿
t[Ywp!y[ account of after-acquired property 事后取得的财产报告
a&s&6Q|Y account of defaulter 拖欠帐目
Q!v]njCIB7 account payable 应付帐款
2RC@Fu~zaU account payee only [A/C payee only] 只可转帐；存入收款人帐户
dn|OY. `| account receivable 应收帐款
NGOyd1 $7N account receivable report 应收帐款报表
j`ybz G^ account statement 结单；帐单；会计财务报表
tboc7Hor4 account title 帐户名称；会计科目
= y WHm accountant's report 会计师报告
f`"@7 -N Accountant's Report Rules 会计师报告规则
p-,( P+Np accounting and auditing procedure 会计与审计程序；会计与核数程序
8$y5) ~Q Accounting Arrangements 《会计安排》
i $;y accounting basis 会计基础
S# sar}-I accounting by Official Receiver 破产管理署署长呈交的帐目
]O.Z 4+6w Accounting Circular 《会计通告》
kCZxv "Ts accounting class 会计类别
Swnom?t accounting date 记帐日期；会计结算日期
t6a$ ZN; accounting for money 款项核算
&&
E) Accounting Officer 会计主任
+ tvWp>T+ accounting period 会计报告期；会计期
=X}s^KbI{
accounting policy 会计政策；会计方针
TOXZl3 s5# accounting practice 会计惯例
f T accounting principle 会计准则
&VfMv'%x accounting record 会计记录
> X K |jPK accounting report 会计报告
|&0zAP"\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
= %oQIx Accounting Society of China 中国会计学会
rhA>; 9\ accounting statement 会计报表
"%]vSr accounting system 会计制度；会计系统
fVx_]5jM accounting transaction 会计事项；帐务交易
Q 2nqA1sRk accounting treatment 会计处理
X6k-a; accounting year 会计年度
2r>I,TNHl accretion 增值；添加
)w'GnUqWz accrual 应计项目；应累算数目
M 5<c H E accrual basis 应计制；权责发生制
.[8g6:> accrual basis accounting 应计制会计；权责发生制会计
u$V8 fus0 accrue 应累算；应计
m
vLqccL accrued benefit 应累算利益
N4[^! }4 accrued charges 应计费用
`}|$eF& accrued cumulative preference share dividend 应累算的累积优先股股息
`as6IMqJD accrued expenses 应累算费用
Z }s56{!. accrued interest payable 应付利息；应计未付利息
4]mAV\1 accrued interest receivable 应收利息；应计未收利息
}N%uQP#I accrued right 累算权益
j] bNOC2.L accruing profit 应累算的利润
;Br
#e1~ accumulated fiscal reserve 累积财政储备
.l}o xWWoS accumulated profit 累积利润；滚存溢利
"E}38 accumulated reserve 累积储备
l"app]uVZ accumulation of surplus income 累积收益盈余
SQJ
}$#= acquired assets 既得资产
U<jAZU[L acquisition 收购；购置；取得
Gf y9?sa acquisition cost 购置成本
c},wW@SF2W acquisition expenses 购置费用
6 P U]I+ acquisition of 100% interest 收购全部股权
m.2=,,r<Fq acquisition of control 取得控制权
%Tm8sQ)1 acquisition of fixed assets 购置固定资产
B 7 ty*)i? acquisition of shell “买壳”
q_[V9 acquisition price 收购价
Z"Byv.yq b act of God 天灾
+[Z cz4\9 acting partner 执事合伙人
^b@&O-&s active market 买卖活跃的市场；交投畅旺的市场；旺市
o0\d`0-el active partner 积极参与的合伙人
v"J7VF2 active trading 交投活跃
"Iwd-#;$; actual circulation 实际流通
i *2l4 actual cost 实际成本
(4oO8 aBB actual expenditure 实际开支；实际支出
#xBh62yIuP actual income 实际入息；实际收入；实际收益
~;P>}|6Y actual market 现货市场
8xQjJ actual price 现货价；实际价格
K6M_b?XekA actual profit 实际利润
a<d$P*I(cH actual quotation 实盘；实际价位；实际报价
Gn} ^BJN actual year basis 按实际年度计算
uPQrDr5 actuals 实货
h&j9 ' actuarial investigation 精算调查
)R@M~d-o actuarial principle 精算原则
*Ph@XkhU actuarial report 精算师报告
UcxMA%Pw7$ Actuarial Society of Hong Kong 香港精算学会
>nO zz0, actuarial valuation 精算师估值
+!Lz]@9K actuary 精算师
iDrQ4> ad referendum agreement 暂定协议；有待覆核的协定
Y4)v>&H ad valorem duty 从价税；按值征税
.BjnV%l7Id ad valorem duty system 从价税制
<Pg<F[eDM ad valorem fee 从价费
TDR2){I ad valorem tariff 从价关税
kQQhZ8Ch additional allowance 额外免税额
I4%25=0? additional amount for unexpired risk 未过期风险的额外款额
]#t5e>o| additional assessable profit 补加应评税利润
p4M7BK:nf additional assessment 补加评税
0D:e P`` additional commitment 额外承担
L qdz qq additional commitment vote 额外承担拨款
WuU T>om H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s ad[(| additional dependent parent allowance 供养父母额外免税额
:Co+haW additional provision 额外拨款
3JcI} w additional stamp duty 附加印花税
$1b x\
additional tax 补加税罚款；补加税款
->Bx>Y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!p$k<?WX c adjudged bankrupt 被裁定破产
F|&=\Q adjudicated bankrupt 裁定破产人
(X( c.Jj adjudication fee 裁定费；评定印花税额手续费；评估契据费
<Z^q BM adjudication of bankruptcy 裁定破产；宣告破产
zt HEXM. adjudication of insolvency 裁定无力偿还债务
~zD*=h2C adjusted actual 经调整的实数；调整后的实数
7 R5!(g
adjusted current assets 经调整的流动资产；调整后的流动资产
EGI wqci: adjusted figure 经调整的数字；调整后的数额
@(_f}S gfE adjusted liabilities 经调整的负债；调整后的负债
|?Bb{Es adjusted loss 经调整的亏损；调整后的亏损
aT`. e 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
2#g 4R adjusted profit 经调整的利润；调整后的利润
to"[r adjusted surplus 经调整的盈余额；调整后的盈余额
a-E f$(i_ adjusted value 经调整的价值；调整后的价值
z }f;_NX adjustment 调整；修订；理算〔保险〕
\r7gubD adjustment centre 调剂中心
``* !b >) adjustment lag 调整过程的时间差距；调整时差
-e(,>9Q adjustment mechanism 调整机制
6> Ca O adjustment of loss 亏损调整
T^XU5qgN adjustment process 调整过程；调整程序
QQIU5 adjustment range 调整幅度
:dkBr@u96O administered exchange rate 受管制汇率
k>mqKzT0$+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1?N$I}? administration expenses 行政费用
]`GDZw` administration fee 手续费；行政费
*, RxOz2= administration in bankruptcy 破产管理
**L3T3$) administration order 遗产管理令
Imm|5-qJ administrator 管理人；遗产管理人
#RWH k administrator of the estate 遗产管理人
sksop4gu5 admission of debt 债项承认书
z(d X< admission of proof 接纳债权证明
xzjG|"a[GB advance 放贷款项；垫付款项；预支款项；预付款项
5'h Q6i8 advance account 暂支帐目；预付款帐户
wc7F45l4 advance compensation 预付补偿金
* zn=l+c advance from shareholder 股东垫款
<=7N2t)s4 advance pending reimbursement 预支以待日后付还
K`% I!Br advanced economy 先进经济体系
5*31nMP\ advancement 预付；预付财产
cAAyyc"yJ advances warrant 垫款令
wc6v:,& advancing 贷出
Pu7cL adverse balance 逆差
z~+gche> adverse exchange 逆汇
Qpaa n advertisement addressed to shareholders 在报章刊登的致股东通告
E+|r
h-M 7 advice for collection 托收通知书
vspub^;5\ advice of drawing 提款通知书；汇票通知书
8
y+N l&"V advice of payment 付款通知
}j /r Advisory Committee [Securities and Futures Commission]
Q($aN- 谘询委员会〔证券及期货事务监察委员会〕
2lm{: tS Advisory Committee on Diversification 经济多元化谘询委员会
*2tG07kI affidavit 誓章；遗产申报誓章
Gaxa~?ek affidavit of no receipt 述明无收款的誓章
a{%]X('; affiliate 联号；联营公司；附属公司
Y^P'slY{% affiliated company 附属公司；联号；联营公司
b/g"ws_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l5bd);L tq affordability 负担能力
^vH3 -A;* African Development Bank [AfDB] 非洲开发银行
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(f44Zgm after-acquired property 事后取得的财产
b$Ch2Qz0q after-hours dealing 市后交易
6a\YD{D] _ after-tax profit 税后盈利；税后利润；税后溢利
dx I t.h agency agreement 代理协议
`GD>3- agency expenses 代理机构的开支
WCPl}7> agency fee 代理费
aA/.EAc7 Agency Law 《代理法》
wBK%=7 agent 代理人；承销人
999E0A$dkv agent of company 公司代理人
F6h|AF|" agent's fee 代理人费；经纪费
;r}>1LhN aggregate 总计；总数；总体数字
3x{2Dh i aggregate amount 总款额；总额
FTfe jk! aggregate assets and liabilities 总体资产与负债
U%,N" ]` aggregate at constant price 按固定价格计算的总体数字
o) hQ]d aggregate demand 总需求
9BM 8 aggregate gross position 总持仓量
&QQ8 ut, ; aggregate limit 总限额
zrJ/Fs+s aggregate of salaries tax 合计薪俸税
|vY0[#E8& aggregate performance 总体表现；总体业绩
d|8iD`sZz aggregate supply 总体供应
%Kq`8 aggregate surplus 总盈余
&QL!Y{=Y6 aggregate total 整体总额
cjel6 nj aggregate value 总值；合计价值
z
nc' aggregated basis 合计基准
T)NnWEB aggregated net chargeable income 合计应课税入息实额
"RF<i3{S aggregation 合并计算；合计；总和
j7M []/| aggregation of incomes of husband and wife 夫妇入息合并计算
&]? X"K aggregation of property 财产的总和
G$"$k=[ agio 差价；贴水
P95A _(T=[ 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》
:W\xZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+#c3Y ;JP 《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》
*Tt*\ O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\|}dlG 《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》
`=h`:` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_@47h86 Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$"/xi ` agreement for a settlement 授产协议
4mY(* 2:HC agreement for assignment 转让协议
1L=6Z2*fB4 agreement for sale 售卖协议；买卖协议
G#pRBA^ agreement for sale and purchase 买卖协议
r6Hdp agreement for the payment of interest 支付利息协议
S^Z[w|1 agreement for the repayment of money 还款协议
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{6~p agreement of reinsurance 再保险协议
F9Ag6 87w Agricultural Bank of China 中国农业银行
9w=GB?/ air passenger departure tax 飞机乘客离境税
-&ic%0|f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rK\ ) airport tax 机场税
:OVre*j alcohol duty 酒精税
=a<};X alienation 让与；让渡；转让
&l=%* `On alimony 生活费；赡养费
M=hH:[6 & All Ordinaries Index [AOI] 所有普通股指数
>7VO ytc all risks 全险；综合险
y2U^7VrO All Sales Record for Stock Market 《股票市场成交报告》
wf<=r W' Allied Capital Resources Limited 新联财务有限公司
rK%A=Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'$3]U5KOwK allocation letter 拨款信件
exqFwm hh allocation of fund 分配款项；预留款项
%Hk9.1hn5 allocation of profit 利润分配；溢利分配
YYz,sR'%|} allocation warrant 拨款令
'xUyGj: allotment 分配；配股
9 ;^ r allotment notice 股份配售通知；配股通知
lKd+,< allotment of shares 股份分配
\P;%fN allowable 可获宽免；免税的
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k" allowable business loss 可扣除的营业亏损
AAr[xo iYp allowable expenses 可扣税的支出
$EB&]t+ allowance 免税额；津贴；备抵；准备金
k(oHmw allowance for debts 债项的免税额
!c+Nf2I7S allowance for depreciation by wear and tear 耗损折旧免税额
V^P]QQ\
) allowance for funeral expenses 殡殓费的免税额
D B'd9< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}jQxw i) allowance for repairs and outgoings 修葺及支出方面的免税额
"i\rhX allowance to debtor 给债务人的津贴
1N_Gk& alteration of capital 资本更改
) /kf alternate trustee 候补受托人
* ?a-m\ amalgamation 合并
G $TLWfm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4E`y*Hmzy+ ambit of charges 征税范围；收费范围
] {r*Z6bs amended valuation 经修订的估值
| =^p`CT American Commodities Exchange 美国商品交易所
@{_L38. Nw American Express Bank Limited 美国运通银行
b3G4cO;t; American Stock Exchange 美国证券交易所
iINd* eXb^ amortization 摊销
Ny@CP} amount due from banks 存放银行同业的款项
G`B e~NU amount due from banks abroad 存放海外银行同业的款项
;/
iBP2 amount due from holding companies 控股公司欠款
lw4#xH-? amount due from local banks 存放本港银行同业的款项
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%?J amount due to banks 银行同业的存款
hE41$9?TJ amount due to banks abroad 海外银行同业的存款
5U&b")3IT! amount due to holding companies 控股公司存款
oh
k.; amount due to local banks 本港银行同业的存款
!1tHg Z2\ amount due to outport banks 外埠银行同业的存款
}7 >r, amount for note issue 发行纸币的款额
fb7G y amount of bond 担保契据的款额
0UEEvD5 amount of consideration 代价款额
v)*/E'Cr* amount of contribution 供款数额
lL O|, amount of indebtedness 负债款额
J6eF7 fa amount of principal of the loan 贷款本金额
]xlV;m amount of rates chargeable 应征差饷数额
b]'Uv8f bF amount of share capital 股本额
*{qW7x.6h amount of sums assured 承保款额
E880X<V)> amount of variation 变动幅度
e6 C;A]T2E amount of vote 拨款数额
@)A) cBv# amount payable 应付款额
zI5 #'<n amount receivable 应收款额
Zl69d 4vG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
? MT
V!i0 analysis 分析
O,`# h*{N ancillary risk 附属风险
9E/{HNkf annual account 周年帐目；周年帐目报表；年度决算；年结
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$9M 9 annual accounting date 年结日期
*C81DQ annual allowance 每年免税额；年积金；年度津贴；年津
$4^cbk annual balance 年度余额
=IQ+9Fl2 annual disposable income 每年可动用收入
q 6 h'=By annual estimates 周年预算
~c&ygL3 annual fee 年费
3;@/`Z_\lt annual general meeting 周年大会
'O I Ol annual growth rate 年增率；每年增长率
!}Sf?n P# annual long-term supplement 长期个案每年补助金
>wz& {9ni annual pensionable emolument 可供计算退休金的年薪
tC0:w,C) annual report 年报
p^|IN'lx, Annual Report on the Consumer Price Index 《消费物价指数年报》
Mu,}?% annual return 周年报表；周年申报表；每年报税表格
!_Z\K$Ns Annual Return Rules 《周年报表规则》
S]E1+,-* annual review of consumer prices 每年消费物价回顾
`0 .< annual roll-forward basis 逐年延展方式
i6L>, ^Dg annual salary 年薪
z n| S3c annual statement 年度报表；年度决算表
gnjh=anVX1 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
b&AGVWhh annuitant 年金受益人
`mar-r_m annuity 年金
`SdvX n annuity contract 年金合约
Aofk< O!M annuity on human life 人寿年金
f tS^|%p antecedent debt 先前的债项
@>Y.s6a ante-dated cheque 倒填日期支票
: +Na 8\d anticipated expenditure 预期开支
DQC=f 8 anticipated net profit 预期纯利
G:$Ta6= anticipated revenue 预期收入
Lnin;0~{ anti-inflation measure 反通货膨胀措施
T r|B:)X anti-inflationary stance 反通货膨胀立场
~HWH2g apparent deficit 表面赤字
q]%eLfC( apparent financial solvency 表面偿债能力
9 7 Oi} apparent partner 表面合伙人
PtH>I, / application for personal assessment 个人入息课税申请书
f{
;L"*L application of fund 资金应用
,$"*X-1 application to release as liquidator and to destruct the books of accounts and documents
=Q\z*.5j. 申请免除清盘人职务及毁灭帐簿与文件
R ra3)i`* appointed actuary 委任精算师
=L,s6J8_' appointed auditor 委任核数师；委任审计师
i2. +E&3v appointed trustee 委任的受托人
%gK@ R3p appointer 委任人
!GB\-( apportioned pro rata 按比例分摊
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-P UY apportionment 分配；分摊
( v<l9}! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&I8Q' apportionment formula 分摊方程式
L5(7; apportionment of estate duty 遗产税的分摊
RO >3 U2 appraisal 估价；评估
uY{zZ4iw appreciable growth 可观增长
}BTK+Tk8 appreciable impact 显着影响
0 ;Lt appreciable increase 可观增长
,8=`Y9# appreciation 增值；升值
/W vF}y appreciation against other currencies 相对其他货币升值
['<Q402:. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1(S0hm[ov appreciation tax 增值税
N 4]Sp v appropriation 拨款；拨用；拨付
%2H0JXKa, appropriation account 拨款帐目
?8ZO iY( Appropriation Bill 拨款法案
#b u]@/ appropriation-in-aid system 补助拨款办法
<OX_6d *@ approved assets 核准资产
( (.b & approved basket stock 认可一篮子证券
OvL@@SX | approved budget 核准预算
9T`$ gAI approved charitable donation 认可慈善捐款
9%+Nzo(Fd
approved charitable institution 认可慈善机构
v BP
5n approved currency 核准货币；认可货币
Sn6cwf9.s approved estimates 核准预算
DC9\ Sp? approved estimates of expenditure 核准开支预算
<1t.f}}uX approved overseas insurer 核准海外保险人
T0:%,o approved overseas trust company 核准海外信托公司
d@sAB1: approved pooled investment fund 核准汇集投资基金
}XOTK^YA approved provident fund scheme 认可公积金计划
??\1eo2gB approved provision 核准拨款
41-u*$ approved redeemable share 核准可赎回股份
g 0Rny approved regional stock 认可地区性证券
ua!i3]18 approved retirement scheme 认可退休金计划
!p:kEIZ)y approved subordinated loan 核准附属贷款
Ge'[AhA arbitrage 套戥；套汇；套利
((& y:{?G arbitrageur 套戥者；套汇者
QcW6o, arbitrary amount 临时款项
mP!=&u fcU arrangement 措施；安排；协定
.|$:%"O&X arrears 欠款
Fe
r&X arrears of pay 欠付薪酬
SRU }- arrears of revenue 逾期未收税款；逾期未收的帐项
}da}vR"iL articles of association 组织章程；组织细则；组织章程细则
Eo\pNz#) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
) $EmKOTt: ascertainment of profit 确定利润
5|nT5oS "Asia Clear" “亚洲结算系统”
6_G[ & Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yj:<3_-C* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/$z(BX/ Asian Development Fund [ADF] 亚洲发展基金
xE$>;30b_ Asian dollar bond 亚洲美元债券
L=7Y~aL= Asian dollar market 亚洲美元市场
y cT@ D/ Asian dollar rate 亚洲美元利率
L<7KmN4VX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-0I]Sm;$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Rc n6puZt asked price 沽盘；喊价；索价；卖方报价
UFE# J assessable income 应评税入息
Q1Jw7R #?l assessable loss 应评税亏损
"b~ -`ni assessable profit 应评税利润
Gy]ZYo( assessable value 应评税值
hFW{qWP assessed profit 估定利润
[:hT wBRF assessed value 经评估价值
sKg
IKYG}T assessment 评税；评定；估价；评税单
Oax6_kmOj assessment number 评税编号；估价编号
pr=f6~Z-y assessment of additional tax 补加税评税
;7:_:o[. assessment of performance 业绩评估；实绩评价
!~j- 5+DI Assessor 评税主任
\GF 9;N}V asset price bubbles 资产价格泡沫
(BT{\|,V_m asset-backed securities 具资产保证的证券
o4.?m6d assets accretion 资产增值
7>-"r*W +z assets and liabilities 资产与负债
3rxB]- assets betterment statement 资产递增表；资产改进表
bZ5cKQ\6 assets lending 实物放款；有抵押贷款
6E^h#Ozl
9 assets of the company passing on the death 死者去世时转移的公司资产
BN_I #8r assets pledged as security for liabilities 用作负债抵押的资产
nB|m!fi< assets portfolio 资产投资组合
jqzG=/0~{ assets price 资产价格
6"o,)e/z assets quality 资产质素
De <kkR{4 assets realization 资产变现
'DhH:PR assets refinancing arrangement 资产再集资安排
kndN} Vq assets securitization 资产证券化
>D\jyd$wh& assets situated outside Hong Kong 在香港以外地方的资产
mXSs:FqE! assets stripping 削减资产；拆卖资产
Il4R R assets value 资产值
%&iY5A assignee 承让人
["u:_2!4P assignment 转让；转让书；转让契
j}`XF?2D assignment of interest 权益转让
<r KfL`8p assignment of letters patent and trade mark 专利证书及商标转让
FjU
-t/ assignment of property 物业转让；物业转让书
a>o]garB+ assignment right 转让权
WC7lt w2 assignor 转让人
MnPk+eNJm associate 有联系的人；有关连人士；相联者；合伙人；联系人
yq=rv$.s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|34M.YjA associate member 附属会员
5/E7@h , associated body corporate 相联法人团体
E,}(jAq7 associated company 相联公司；联属公司
nO m-Yb+F associated corporation 相联法团
V [#$Sz[G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8[B0[2O 公认会计师公会〔英国〕
BO%aCK& Association of Futures Exchange Brokers 香港期货经纪协会
Y& p
~ 8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w(N$$ association of underwriters 承保人组织
#xoF cjRE assumption of control 接管
gebDNl\Y2 assurance 担保；保险；转易；转易书
EyDH -}Y assurance of interest 权益的转易
xf7_ |l at 19XX price 按一九ＸＸ年价格计算
nB9(y4 at a discount 按赔价计算；按贴水价格计算；打折扣
SZVAf|]Yg at a premium 按溢价计算；按升水价格计算
xbNL <3"a at call 通知付款；按通知
-+H D5Hc at constant market price 按固定市价计算
) JXlPU at constant price 按固定价格计算
c}G\F$ at cost 按成本计算
=M],5<2; at current market price 按当时市价计算；按现时市价计算
5OM*NT t at current price 按当时价格计算；按现时价格计算
'89nyx&W at factor cost 按要素成本计算；按生产要素成本计算
.At^b4#( at money-of-the-day price 按付款当日价格计算
qa>H @`P at or better 按指定或较佳价位〔买卖指令〕
~(x"Y\PEu at par 按面值计算；平价
EEp~\^ - at sight 见票即付
ra| Ku! at the close 按收市盘
3 +WmM4| at the opening 按开市盘
dr gCr:Gf attestation 见证；见证条款
x:E:~h[.^ at-the-money option 平价期权
}8Yu"P${Y attorney 受权人；受托代表人
nrM_ay attornment 新拥有人承认书
'E)g )@^ attributable profit 可归属利润
i `7(5L~` attributable share value 可归属股份价值
v\G+t2{ Auckland Stock Exchange 奥克兰证券交易所
|ERf3 auction 拍卖
c>b{/92% auctioneer 拍卖商
2 u%YRrp audit 审计；核数
:soR7oHZ Audit Commission 审计署
iO dk) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M `49ydh& 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*3A)s
O audit review 帐目审查
6R|^IPOGp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5_[we1$P audited account 审计帐目；经审计的帐目
3{{Ew}kZm audited annual account 经审计的周年帐目
G0lg5iA<fC audited balance sheet 经审计的资产负债表
Zq " auditor 核数师；核数主任；审计师
&Vy.)0 auditor's certificate 核数师证明书；审计师证明书
~F.kgX auditor's report 核数师报告；审计师报告
ZkqZO#nq
C Aussie bond 澳元债券
Zv5vYe9Ow austerity budget 紧缩预算
X R+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{lbNYjknS Australia All Ordinaries Index 澳洲所有普通股票指数
?_j ]w%Hz Australian Dollar [AUD] 澳元
A(D3wctdr Australian Options Market 澳大利亚期权市场
#By~gcN Australian Securities Commission 澳洲证券事务监察委员会
X!|K 4Z!k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.c ]@xoC Australian Stock Exchange 澳大利亚证券交易所
jL0= a.; Austrian Schilling [ATS] 奥地利先令
P{2j31u ` authentication 认证；鉴证
c+ukVn`r authority to purchase 委托购买证；委购书
*:Uq
;)* authorization 认可；核准；授权；授权书
4G'-"u^g authorization by direction 指示授权
S#b)R pY authorization by instruction 指令授权
sf Zb$T
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>^GAf vW authorization of unit trust 单位信托的认可
"V <WC" authorized agent 指定代理人
NArr2o2 authorized capital 法定资本
xp
F(de authorized clerk 出市员
jk{m8YP)E authorized dealer 认可交易商
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( authorized financial institution 认可财务机构
Lt_A& authorized fund 认可基金
(g3DI*Z authorized fund house 获授权的基金公司；认可基金公司
Ge ?Q)N authorized institution 认可机构
+ctJV> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w ,-4A
o2x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Sr>5V authorized insurer 获授权保险人；获认可承保人
U"535<mR authorized investment 特准投资项目
]92=PA>75 authorized person 获授权人
>rY^Un{Z authorized representative 获授权代表
i?D)XXB85 authorized share capital 法定股本
| w.h97fj automated quotation system 自动报价系统
l}~9xa}:D| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
42=/$ V 自动交易系统〔香港期货交易所有限公司〕
OWZ;X }x automatic adjustment mechanism 自动调整机制
.RpWE.C automatic adjustment system 自动调整系统
w"q^8"j! Automatic Clearing House 自动票据交换所
:_:o% automatic exchange rates accumulation system 自动化汇率累集系统
" ""pe+Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XB<Q A>dLh automatic teller machine [ATM] 自动柜员机
N=j$~,yG autopay 自动转帐
9)$gD available assets 可用资产
H`nd | available fiscal reserve 现存财政储备
*})Np0k available profit 可用利润
>"[Nmx0;w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\xKhbpO~ average 平均；平均数；海损
5Un)d<!7&u average basic salary 平均基本薪金
t[:G45].-k average consumer expenditure 平均消费开支；一般消费开支
%& !B2z } average cost 平均成本
,VZ<r5NT average cost of land production 增辟土地平均成本
+@d gHDJ average daily turnover 平均每日成交额
w g ^'oy average daily wage rate 平均每日工资率
= , c!V average expenditure pattern 平均开支模式
-/R?D1kOq average growth rate 平均增长率
"DSRy D0M average net fixed assets 固定资产平均净值
9P*p{O{_ average of relatives 相对价格平均数
1"No~/_ average price 平均价格
I+rLKGZC average propensity to consume 平均消费倾向；一般消费倾向
H^JFPvEc average propensity to save 平均储蓄倾向；一般储蓄倾向
KeWI C,kq average rate 平均率
Ee^>Q*wahw average revenue 平均收入；平均收益
^qNZ!V4T average stock 平均库存；平均存货
{2LG$x-N% average yearly rent 平均年租
r85j /YK avoidance of double taxation 避免双重课税
#kp +e)F avoidance of tax 避税
