A:
$/Mk.(3'P A share Ａ股；甲类股份
B6BOy~B0 abatement of tax 减税；减扣免税额
QFMS] ABN AMRO Bank N.V. 荷兰银行
Z EW`?6 above-the-line expenditure 线上项目支出；经常预算支出
K|iNEhuc above-the-line receipt 线上项目收入；经常预算收入
rS=6d6@ ABSA Asia Limited 南非联合亚洲有限公司
"QMHY\C absolute change 绝对数值变更
Epx.0TA= t absolute expenditure 实际开支
_ Q QO&0Z absolute guideline figure 绝对准则数字
= &vV$UtV absolute interest 绝对权益
YPN|qn( absolute order of discharge 绝对破产解除令
4WLB,<b} absolute profit margin 绝对利润幅度
/SyiJCx0 absolute value 实值；绝对值
s;bqUY?LD absolutely vested interest 绝对既得权益
@^%# ]x,: absorbed cost 已吸收成本；已分摊成本
_b+3;Dy absorption 吸收；分摊；合并
Q,scjt[ absorption rate 吸收率；摊配率；分摊率
k
v b"n} ACB Finance Limited 亚洲商业财务有限公司
~! @a acceptable form of reciprocity 合理的互惠条件
W*P/~U= acceptable rate 适当利率；适当汇率
'SC`->F4D acceptance agreement 承兑协议
#]9yzyb_y acceptance for honour 参加承兑
cng 1k
acceptor 承兑人；接受人；受票人
ST{<G acceptor for honour 参加承兑人
\eN }V accident insurance 意外保险
t JJaIb6Xj Accident Insurance Association of Hong Kong 香港意外保险公会
5z0SjQ accident insurance scheme 意外保险计划
dme_Ivt accident year basis 意外年度基准
*h`zV<j accommodation 通融；贷款
_]B' C
accommodation bill 通融票据；空头票据
5'X.Z: accommodation party 汇票代发人
rKO[;]_* account balance 帐户余额；帐户结余
ur; 8uv2o account book 帐簿
&Oe,$%{hBh account collected in advance 预收款项
1&U U6| X account current book 往来帐簿
VQ +Xh account of after-acquired property 事后取得的财产报告
%.]qkGZe# account of defaulter 拖欠帐目
o_?YY w-: account payable 应付帐款
-q[?,h account payee only [A/C payee only] 只可转帐；存入收款人帐户
0 ~VniF^ account receivable 应收帐款
^*Sb)tu\ W account receivable report 应收帐款报表
j#29L" account statement 结单；帐单；会计财务报表
^X^4R 1V) account title 帐户名称；会计科目
X[ R/ j*K accountant's report 会计师报告
DEs/?JZG Accountant's Report Rules 会计师报告规则
>XB Lm`a accounting and auditing procedure 会计与审计程序；会计与核数程序
$cjidBi`): Accounting Arrangements 《会计安排》
zI&oZH^v n accounting basis 会计基础
Nx~8]h1( accounting by Official Receiver 破产管理署署长呈交的帐目
YqYCW}$ Accounting Circular 《会计通告》
Iu=iC.50} accounting class 会计类别
*f1MgP*GKF accounting date 记帐日期；会计结算日期
tip\vS) accounting for money 款项核算
n<?:!f` Accounting Officer 会计主任
-FwOX~s/' accounting period 会计报告期；会计期
t|1?m H9 accounting policy 会计政策；会计方针
>=wlS\:" accounting practice 会计惯例
NT :p6(s^ accounting principle 会计准则
$Die~rPU accounting record 会计记录
O.}{s; accounting report 会计报告
;'*"(F=D6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~i(X{ ^,3 Accounting Society of China 中国会计学会
~qs 97' accounting statement 会计报表
TC'tui accounting system 会计制度；会计系统
Q 1g@FsW&U accounting transaction 会计事项；帐务交易
M*|x,K= U accounting treatment 会计处理
U e!
&Vm accounting year 会计年度
'RXh E accretion 增值；添加
9|fg\C accrual 应计项目；应累算数目
.^ soX} accrual basis 应计制；权责发生制
5EM(3eY ^q accrual basis accounting 应计制会计；权责发生制会计
s~,Y po? accrue 应累算；应计
K%.\@l2Cp accrued benefit 应累算利益
=j6f/8 accrued charges 应计费用
Dr&2q X! accrued cumulative preference share dividend 应累算的累积优先股股息
@a+1Ri`) accrued expenses 应累算费用
+g%kr~w= accrued interest payable 应付利息；应计未付利息
I6~.sTl accrued interest receivable 应收利息；应计未收利息
}! x\qpA accrued right 累算权益
YuFJJ AJ accruing profit 应累算的利润
USv: +
. accumulated fiscal reserve 累积财政储备
3 cu`U` accumulated profit 累积利润；滚存溢利
>k5nU^|B1 accumulated reserve 累积储备
Ab/gY$l accumulation of surplus income 累积收益盈余
J;HkR9<C acquired assets 既得资产
eVS 6#R]'m acquisition 收购；购置；取得
[?^,,.Dd acquisition cost 购置成本
2/3,%5j_ acquisition expenses 购置费用
uL`;KD acquisition of 100% interest 收购全部股权
oIN!3 acquisition of control 取得控制权
\}Z5}~S acquisition of fixed assets 购置固定资产
,dP-sD;< acquisition of shell “买壳”
*M gl X< acquisition price 收购价
~J)_S'
# act of God 天灾
o[X 'We; acting partner 执事合伙人
2eK!<Gj active market 买卖活跃的市场；交投畅旺的市场；旺市
z1K@AaRx active partner 积极参与的合伙人
?Mtd3 F^o? active trading 交投活跃
OW;]= k/( actual circulation 实际流通
:2vk
vLM actual cost 实际成本
F|Pf-. r`t actual expenditure 实际开支；实际支出
akoK4!z actual income 实际入息；实际收入；实际收益
\9N1: actual market 现货市场
Z_Qs^e$ actual price 现货价；实际价格
,3 =|a|p actual profit 实际利润
},lHa! <^ actual quotation 实盘；实际价位；实际报价
8>%:MS" actual year basis 按实际年度计算
:Xq qhG actuals 实货
W1fEUVj actuarial investigation 精算调查
@@M
2s( actuarial principle 精算原则
JH C 6l actuarial report 精算师报告
7 .`Fe g. Actuarial Society of Hong Kong 香港精算学会
jvv3;lWDL. actuarial valuation 精算师估值
`7 [z% cuK actuary 精算师
yY+)IU. ad referendum agreement 暂定协议；有待覆核的协定
|uf{:U) ad valorem duty 从价税；按值征税
xM"k qRZ ad valorem duty system 从价税制
5)bf$?d ad valorem fee 从价费
ZCVwQ#Xe+ ad valorem tariff 从价关税
)RG@D\t , additional allowance 额外免税额
%5Q5xw]w3 additional amount for unexpired risk 未过期风险的额外款额
p=sL KnLmZ additional assessable profit 补加应评税利润
>]s\% GO additional assessment 补加评税
noJ5h | additional commitment 额外承担
|*W_ additional commitment vote 额外承担拨款
l+`f\ }, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X: PB
} additional dependent parent allowance 供养父母额外免税额
Y">m g=B additional provision 额外拨款
B >2" O additional stamp duty 附加印花税
]zK'aod additional tax 补加税罚款；补加税款
2[-@
.gH Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
: .Y adjudged bankrupt 被裁定破产
[;~:',vHQf adjudicated bankrupt 裁定破产人
4LO4SYW7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
YW9r'{(D(I adjudication of bankruptcy 裁定破产；宣告破产
B8_)I. adjudication of insolvency 裁定无力偿还债务
iY J: P adjusted actual 经调整的实数；调整后的实数
<?yf<G'$ adjusted current assets 经调整的流动资产；调整后的流动资产
dp;;20z adjusted figure 经调整的数字；调整后的数额
F<H[-k*t/ adjusted liabilities 经调整的负债；调整后的负债
Av6 =q=D adjusted loss 经调整的亏损；调整后的亏损
4j+FDc` 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
])Rs.Y{Q5 adjusted profit 经调整的利润；调整后的利润
JWQd/ adjusted surplus 经调整的盈余额；调整后的盈余额
5yBaxw` adjusted value 经调整的价值；调整后的价值
qM}Uk3N0
adjustment 调整；修订；理算〔保险〕
7m='-_w)?w adjustment centre 调剂中心
r?Q`b2Q adjustment lag 调整过程的时间差距；调整时差
+c'b=n9j adjustment mechanism 调整机制
4u0\|e@a adjustment of loss 亏损调整
d^b( Uo=$ adjustment process 调整过程；调整程序
z 3((L adjustment range 调整幅度
d+Dd D r administered exchange rate 受管制汇率
+p Ma-{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Zfwhg4G~ administration expenses 行政费用
V}=%/OY? administration fee 手续费；行政费
T .#cd1b administration in bankruptcy 破产管理
*XN|ZGl/ administration order 遗产管理令
[ =/Yo1:v administrator 管理人；遗产管理人
/L |$*
Xj administrator of the estate 遗产管理人
_%M+!Ltz admission of debt 债项承认书
6WI -ZEVp& admission of proof 接纳债权证明
^<u9I5 ? advance 放贷款项；垫付款项；预支款项；预付款项
p>x[:* advance account 暂支帐目；预付款帐户
xwvg @ advance compensation 预付补偿金
EY+/
foP advance from shareholder 股东垫款
< 7 advance pending reimbursement 预支以待日后付还
{p .D E advanced economy 先进经济体系
3QM; K^$ advancement 预付；预付财产
d} B_ wz' advances warrant 垫款令
B"; >zF advancing 贷出
MX*T.TG8 adverse balance 逆差
0'm$hU} adverse exchange 逆汇
o}^/K m+t advertisement addressed to shareholders 在报章刊登的致股东通告
"!w$7|% T advice for collection 托收通知书
R{6 ~7<m. advice of drawing 提款通知书；汇票通知书
Ei$?]~
& advice of payment 付款通知
pp YIVI Advisory Committee [Securities and Futures Commission]
\Dn47V{7- 谘询委员会〔证券及期货事务监察委员会〕
"p Rr>F a Advisory Committee on Diversification 经济多元化谘询委员会
` 3wzOMgJ affidavit 誓章；遗产申报誓章
x&^>| 'H affidavit of no receipt 述明无收款的誓章
*,x -}%X affiliate 联号；联营公司；附属公司
EuH[G_5e 0 affiliated company 附属公司；联号；联营公司
Maw Wgd* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v H[G#A~ 4 affordability 负担能力
s}1S6*Cr African Development Bank [AfDB] 非洲开发银行
[B0]%!hFw after-acquired property 事后取得的财产
[l`_2{: after-hours dealing 市后交易
#k}x} rn<' after-tax profit 税后盈利；税后利润；税后溢利
t 0 omJP agency agreement 代理协议
y"bSn5B[ agency expenses 代理机构的开支
8VWkUsOo I agency fee 代理费
p*LG Y+ Agency Law 《代理法》
l( Y
U9dp agent 代理人；承销人
2D'b7zPJ3 agent of company 公司代理人
C4,;l^?=% agent's fee 代理人费；经纪费
Uj/m aggregate 总计；总数；总体数字
# saK8; tp aggregate amount 总款额；总额
='rSB.$Ctk aggregate assets and liabilities 总体资产与负债
@Yzdq\FI aggregate at constant price 按固定价格计算的总体数字
>0XB7s C aggregate demand 总需求
U-]Rm}X\M aggregate gross position 总持仓量
=P}BAJ aggregate limit 总限额
n PAl8 aggregate of salaries tax 合计薪俸税
!k5I#w : aggregate performance 总体表现；总体业绩
DA9-F aggregate supply 总体供应
At t~N TL aggregate surplus 总盈余
QXaE2}}P aggregate total 整体总额
th
:I31 aggregate value 总值；合计价值
= n>aJ(=Pd aggregated basis 合计基准
{.r
jp`39 aggregated net chargeable income 合计应课税入息实额
@gc|Z]CV aggregation 合并计算；合计；总和
G d%X> ~ aggregation of incomes of husband and wife 夫妇入息合并计算
{?+dVLa^; aggregation of property 财产的总和
E \_Wpk agio 差价；贴水
Q:v9 C ^7 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
NT1"?Thx| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
isF
jJPe 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*X%dg$VcV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bjq+x: > 《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{M\bSIEa Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@n NhW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3oo Tn-`{ agreement for a settlement 授产协议
f+c< |"we agreement for assignment 转让协议
M~ !DQ1u agreement for sale 售卖协议；买卖协议
SWq5=h agreement for sale and purchase 买卖协议
s.uw,x agreement for the payment of interest 支付利息协议
0b3z(x!O agreement for the repayment of money 还款协议
l<DpcLX agreement of reinsurance 再保险协议
?7eD< | Agricultural Bank of China 中国农业银行
;) c 4 air passenger departure tax 飞机乘客离境税
I
k[{,p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
' K\ $B_ airport tax 机场税
d*cAm$ alcohol duty 酒精税
.[Hv/?L alienation 让与；让渡；转让
<+r<3ZBA alimony 生活费；赡养费
g~/@`Z2Y All Ordinaries Index [AOI] 所有普通股指数
$D%[}[2 all risks 全险；综合险
12olVTuw All Sales Record for Stock Market 《股票市场成交报告》
s*3p*z f Allied Capital Resources Limited 新联财务有限公司
rn8#nQ>QZ% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Nn:>c< [ allocation letter 拨款信件
:~PzTUz allocation of fund 分配款项；预留款项
cD 5^mxd% allocation of profit 利润分配；溢利分配
lFZ}. allocation warrant 拨款令
6xC$R q allotment 分配；配股
j34L*? allotment notice 股份配售通知；配股通知
S-Z s
allotment of shares 股份分配
K}KgCJ3 allowable 可获宽免；免税的
^1}Y=! & allowable business loss 可扣除的营业亏损
*z3wm-z1& allowable expenses 可扣税的支出
_oU}>5 allowance 免税额；津贴；备抵；准备金
i0jR~vF
{B allowance for debts 债项的免税额
QRw/d}8l allowance for depreciation by wear and tear 耗损折旧免税额
7j//x Tr}a allowance for funeral expenses 殡殓费的免税额
-ge :y2R_w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xlHC?d0} allowance for repairs and outgoings 修葺及支出方面的免税额
3[ T<pAZ allowance to debtor 给债务人的津贴
?c7}
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]ysEj3 alternate trustee 候补受托人
jWE?$r" amalgamation 合并
sfUKH;xC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
oBpoZ @[Z ambit of charges 征税范围；收费范围
I `I+7~t amended valuation 经修订的估值
$TK<~3` American Commodities Exchange 美国商品交易所
Jmcf9g American Express Bank Limited 美国运通银行
"I
n[= 2w American Stock Exchange 美国证券交易所
vi8)U]6 amortization 摊销
HuRq0/" amount due from banks 存放银行同业的款项
wVMR&R <t amount due from banks abroad 存放海外银行同业的款项
/ t $J<bU amount due from holding companies 控股公司欠款
ch -.+p3 amount due from local banks 存放本港银行同业的款项
qVe& nXo amount due to banks 银行同业的存款
0D Q\ akh amount due to banks abroad 海外银行同业的存款
>I&'Rj&Mc amount due to holding companies 控股公司存款
B{dR/q3;@ amount due to local banks 本港银行同业的存款
xA7Aw 0 amount due to outport banks 外埠银行同业的存款
c:OFBVZ amount for note issue 发行纸币的款额
cZFG~n/ amount of bond 担保契据的款额
s<hl>v Y_' amount of consideration 代价款额
= VFPZ amount of contribution 供款数额
~ MZEAY9 amount of indebtedness 负债款额
gd=gc<z YP amount of principal of the loan 贷款本金额
a}#8n^2 amount of rates chargeable 应征差饷数额
fa:V8 xa
amount of share capital 股本额
qHtonJc amount of sums assured 承保款额
x<lY&KQ0 amount of variation 变动幅度
LagHzCB amount of vote 拨款数额
[>#@?@x`P amount payable 应付款额
rq]zt2 amount receivable 应收款额
#l<un< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m R|;}u;d analysis 分析
+/|;<K5_LI ancillary risk 附属风险
%fH&UFby annual account 周年帐目；周年帐目报表；年度决算；年结
BK/~ 2u annual accounting date 年结日期
NKX62 ZC annual allowance 每年免税额；年积金；年度津贴；年津
*l9Wj$vja annual balance 年度余额
6_vhBYLf annual disposable income 每年可动用收入
Rg,]d u u? annual estimates 周年预算
s ~ Xa=_+D annual fee 年费
$sa5aUg } annual general meeting 周年大会
R{R'byre annual growth rate 年增率；每年增长率
NB @TyU annual long-term supplement 长期个案每年补助金
#eZm)KFQg annual pensionable emolument 可供计算退休金的年薪
[i 7^a/ e annual report 年报
Zp'q;h _ Annual Report on the Consumer Price Index 《消费物价指数年报》
K>_~zW nc annual return 周年报表；周年申报表；每年报税表格
|tVWmm^m Annual Return Rules 《周年报表规则》
*F)+- BB annual review of consumer prices 每年消费物价回顾
J4VyP["m annual roll-forward basis 逐年延展方式
6upCL:A~r annual salary 年薪
vk>E Fm8l annual statement 年度报表；年度决算表
=j&qat Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!8ch&cr)o+ annuitant 年金受益人
D& C83^m annuity 年金
\:[J-ySJ annuity contract 年金合约
8-.jf annuity on human life 人寿年金
X) O9PQ antecedent debt 先前的债项
b>_eD- ante-dated cheque 倒填日期支票
-z6{! anticipated expenditure 预期开支
= 3("gScUj anticipated net profit 预期纯利
3{"M N= anticipated revenue 预期收入
K H&o`U(} anti-inflation measure 反通货膨胀措施
R&P}\cf8T anti-inflationary stance 反通货膨胀立场
"gQA|NHwV apparent deficit 表面赤字
)/4xR] apparent financial solvency 表面偿债能力
8F(Vd99I apparent partner 表面合伙人
>M-ZjT > application for personal assessment 个人入息课税申请书
8RE" xJMff application of fund 资金应用
FM=- ^l, application to release as liquidator and to destruct the books of accounts and documents
Ce~
a(J|" 申请免除清盘人职务及毁灭帐簿与文件
0[QVU,]< appointed actuary 委任精算师
. C Y ;- appointed auditor 委任核数师；委任审计师
Hi5 }s
appointed trustee 委任的受托人
A av |N3 appointer 委任人
L32 [IL| apportioned pro rata 按比例分摊
6f^q >YP apportionment 分配；分摊
3H_%2V6#V1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|on$ )vm apportionment formula 分摊方程式
9&VfbrBM apportionment of estate duty 遗产税的分摊
WPXLN'w+ appraisal 估价；评估
jYJRG<*e appreciable growth 可观增长
)&$p?kF appreciable impact 显着影响
p*l]I *x'< appreciable increase 可观增长
Ph Ep3 o&" appreciation 增值；升值
p+7ZGB appreciation against other currencies 相对其他货币升值
PYPDK*Ie appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UL <*z!y appreciation tax 增值税
oD?c]}3 appropriation 拨款；拨用；拨付
}bM=)eUfX appropriation account 拨款帐目
DI,8y"!5 Appropriation Bill 拨款法案
Hs>|-iDs( appropriation-in-aid system 补助拨款办法
9 %MHIY5 approved assets 核准资产
B(/)m B approved basket stock 认可一篮子证券
){S/h<4m approved budget 核准预算
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(U approved charitable donation 认可慈善捐款
j 5{ "j approved charitable institution 认可慈善机构
f; Uf=.#F approved currency 核准货币；认可货币
*B ]5K{N approved estimates 核准预算
9d8bh4[ approved estimates of expenditure 核准开支预算
T>e4Og"? approved overseas insurer 核准海外保险人
ouO<un approved overseas trust company 核准海外信托公司
AC& }8w[>u approved pooled investment fund 核准汇集投资基金
FXd><# U approved provident fund scheme 认可公积金计划
i<>zN^zn approved provision 核准拨款
KH_~DZU*5 approved redeemable share 核准可赎回股份
eT<T [; m approved regional stock 认可地区性证券
8H<:?D/tH approved retirement scheme 认可退休金计划
$EUlh^ approved subordinated loan 核准附属贷款
[L4s.l_# arbitrage 套戥；套汇；套利
|WMP_sGn arbitrageur 套戥者；套汇者
`Ir{ax&H.e arbitrary amount 临时款项
sPoH12?AL arrangement 措施；安排；协定
=bDy :yY} arrears 欠款
}2CVA.Qm! arrears of pay 欠付薪酬
?Gr2@,jlD arrears of revenue 逾期未收税款；逾期未收的帐项
6Q}WX[| tQ articles of association 组织章程；组织细则；组织章程细则
k6|wiSyu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
= U)e_q ascertainment of profit 确定利润
5$;#=WAY "Asia Clear" “亚洲结算系统”
NJ ];Ck Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f.X<Mo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e/* T,ZJ Asian Development Fund [ADF] 亚洲发展基金
8 "5 ^mj Asian dollar bond 亚洲美元债券
B+Ox#[<75 Asian dollar market 亚洲美元市场
C_q@ixF{ Asian dollar rate 亚洲美元利率
B4d\4S_r% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NL7CeHs5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_Vl22'wl asked price 沽盘；喊价；索价；卖方报价
WY3D.z-</ assessable income 应评税入息
yWkg4 assessable loss 应评税亏损
mO|YX/> assessable profit 应评税利润
p%?m|(4f assessable value 应评税值
co-dq\P assessed profit 估定利润
KM o]J1o assessed value 经评估价值
$CgR~D2G assessment 评税；评定；估价；评税单
i<ug("/ assessment number 评税编号；估价编号
<f+ 9wuZ assessment of additional tax 补加税评税
1NI%J B assessment of performance 业绩评估；实绩评价
hNWZ1r~_ Assessor 评税主任
$V?h68[c asset price bubbles 资产价格泡沫
6Rcl HU asset-backed securities 具资产保证的证券
BGO!c [- assets accretion 资产增值
C!%\cy%Xj assets and liabilities 资产与负债
,Q>R t V assets betterment statement 资产递增表；资产改进表
E Qn4+ assets lending 实物放款；有抵押贷款
Jg:%|g assets of the company passing on the death 死者去世时转移的公司资产
\n}@}E L assets pledged as security for liabilities 用作负债抵押的资产
N~]
4,~ assets portfolio 资产投资组合
R3,O;9i assets price 资产价格
dnXre*rhz assets quality 资产质素
wx2 EMr assets realization 资产变现
~[H+,+XLY+ assets refinancing arrangement 资产再集资安排
Fu;\t 0 assets securitization 资产证券化
7%g8& d assets situated outside Hong Kong 在香港以外地方的资产
~n<U8cm O assets stripping 削减资产；拆卖资产
~E J+<[/ assets value 资产值
We51s^ ( assignee 承让人
$wq[W,'#L assignment 转让；转让书；转让契
Q#a<T 4l assignment of interest 权益转让
:l/?cV; assignment of letters patent and trade mark 专利证书及商标转让
g(`m#&P>G assignment of property 物业转让；物业转让书
Q^c)T>OAI assignment right 转让权
LFHzd@Y7" assignor 转让人
5UU1HC;C associate 有联系的人；有关连人士；相联者；合伙人；联系人
YA, vT[kX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TcjTF|q> associate member 附属会员
piv/QP-X associated body corporate 相联法人团体
`$hna{e^n associated company 相联公司；联属公司
!Ic{lB associated corporation 相联法团
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bpVK~z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g.9:R=JPT 公认会计师公会〔英国〕
v vvH5NRm Association of Futures Exchange Brokers 香港期货经纪协会
~8#Ku,vEy Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_/(7: association of underwriters 承保人组织
wE u"X assumption of control 接管
ML9nfB^z! assurance 担保；保险；转易；转易书
_5%NG 3c assurance of interest 权益的转易
F4T}HY>nZ at 19XX price 按一九ＸＸ年价格计算
w 4UaWT1J at a discount 按赔价计算；按贴水价格计算；打折扣
G{C27k>wa at a premium 按溢价计算；按升水价格计算
J/ ! Mt at call 通知付款；按通知
%DqPRl.Gu at constant market price 按固定市价计算
1B#Z<p at constant price 按固定价格计算
-hjGPu at cost 按成本计算
R qnT* at current market price 按当时市价计算；按现时市价计算
p# fd+ at current price 按当时价格计算；按现时价格计算
Kx[u9MD at factor cost 按要素成本计算；按生产要素成本计算
93+p~ ? at money-of-the-day price 按付款当日价格计算
gs?=yNL at or better 按指定或较佳价位〔买卖指令〕
[->uDbt zL at par 按面值计算；平价
%n7 mN]) at sight 见票即付
)08mG_&atL at the close 按收市盘
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z(Eg6 at the opening 按开市盘
1_Ag:> #X attestation 见证；见证条款
U! xOJ at-the-money option 平价期权
nS`DI92I attorney 受权人；受托代表人
N=h huKt] attornment 新拥有人承认书
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rphJb attributable profit 可归属利润
oI/jGy Y; attributable share value 可归属股份价值
LEJ8 .z6$ Auckland Stock Exchange 奥克兰证券交易所
\8 ~`NF auction 拍卖
;uK">L[u' auctioneer 拍卖商
nGvWlx audit 审计；核数
`EjPy>kM Audit Commission 审计署
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>\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E,fG<X{ 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〕
iR`c/ audit review 帐目审查
e.<y-b ? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p"lTZ7c:Y audited account 审计帐目；经审计的帐目
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%U`46%s audited annual account 经审计的周年帐目
Ln2dD> {2 audited balance sheet 经审计的资产负债表
O5;$cP: auditor 核数师；核数主任；审计师
luYa+E0 auditor's certificate 核数师证明书；审计师证明书
LBs:O* ; auditor's report 核数师报告；审计师报告
| D?lF Aussie bond 澳元债券
a`:ag~op@& austerity budget 紧缩预算
icnc5G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N Dt +m Australia All Ordinaries Index 澳洲所有普通股票指数
NE'4atQ| Australian Dollar [AUD] 澳元
fQ@k$W\ Australian Options Market 澳大利亚期权市场
Xgs 31#K Australian Securities Commission 澳洲证券事务监察委员会
K.{ :H4_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z\@m_ /g Australian Stock Exchange 澳大利亚证券交易所
I ,pI2 Austrian Schilling [ATS] 奥地利先令
r'C(+E ( authentication 认证；鉴证
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sTM authority to purchase 委托购买证；委购书
! 4ZszQg authorization 认可；核准；授权；授权书
k;AV 'r authorization by direction 指示授权
5m e|dvk authorization by instruction 指令授权
4jyDM68i authorization by warrant 令状授权
Le*s Luxk< authorization of unit trust 单位信托的认可
E }* authorized agent 指定代理人
j!oD9&W4~ authorized capital 法定资本
ls<7Qe"a authorized clerk 出市员
'aFj yY?% authorized dealer 认可交易商
j![ ; ; authorized financial institution 认可财务机构
4kZ9]5#. authorized fund 认可基金
X 9lh@`3 authorized fund house 获授权的基金公司；认可基金公司
f T&>L authorized institution 认可机构
RkW)B ^# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
Ul41R Ny) authorized investment 特准投资项目
,2I8,MOg authorized person 获授权人
c,\! <4 authorized representative 获授权代表
\vU1*:3 authorized share capital 法定股本
Wg3\hv 29 automated quotation system 自动报价系统
~S='~ g) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jZ;dY~fE 自动交易系统〔香港期货交易所有限公司〕
jw^Pt~@ automatic adjustment mechanism 自动调整机制
svB T~P0x automatic adjustment system 自动调整系统
2?)bpp$WZ Automatic Clearing House 自动票据交换所
xq.HR_\ automatic exchange rates accumulation system 自动化汇率累集系统
rTR4j>Ua~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e!:/enQo automatic teller machine [ATM] 自动柜员机
[^U#ic>cT autopay 自动转帐
%kcyE<c available assets 可用资产
D)u 9Y available fiscal reserve 现存财政储备
QnWM<6xK" available profit 可用利润
<`~zKF UQ[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]B ;\?Tim average 平均；平均数；海损
ns{BU->f average basic salary 平均基本薪金
;T6x $e average consumer expenditure 平均消费开支；一般消费开支
j#`d%eQ~J average cost 平均成本
@L)=epC average cost of land production 增辟土地平均成本
e>:bV7h
j~ average daily turnover 平均每日成交额
0^27grU> average daily wage rate 平均每日工资率
Ot] Y/;K average expenditure pattern 平均开支模式
gx* rxid average growth rate 平均增长率
,s?7EHtC average net fixed assets 固定资产平均净值
J:{$\m' average of relatives 相对价格平均数
D`t }V average price 平均价格
2!Mwui;% average propensity to consume 平均消费倾向；一般消费倾向
/Ww_ fY average propensity to save 平均储蓄倾向；一般储蓄倾向
QzzV+YG$(4 average rate 平均率
d]v 4`nc
average revenue 平均收入；平均收益
N <xf=a+j average stock 平均库存；平均存货
o 9l =Q average yearly rent 平均年租
b`4R`mo avoidance of double taxation 避免双重课税
X C jYm avoidance of tax 避税
