A:
>BIMi^ A share Ａ股；甲类股份
][gq#Vx @ abatement of tax 减税；减扣免税额
Y_;#UU689 ABN AMRO Bank N.V. 荷兰银行
tvkb~ above-the-line expenditure 线上项目支出；经常预算支出
B6u/mo< above-the-line receipt 线上项目收入；经常预算收入
YIn',]p: ABSA Asia Limited 南非联合亚洲有限公司
*xx'@e|<; absolute change 绝对数值变更
.*@;@0 6? absolute expenditure 实际开支
FOv=!'S o absolute guideline figure 绝对准则数字
*W 4m3L q absolute interest 绝对权益
9_# >aOqL absolute order of discharge 绝对破产解除令
7`- Zuf absolute profit margin 绝对利润幅度
3c#BKHNC absolute value 实值；绝对值
%+ @O#P absolutely vested interest 绝对既得权益
ypbe!Y<i] absorbed cost 已吸收成本；已分摊成本
m!|kW{B#A absorption 吸收；分摊；合并
5L+>ewl absorption rate 吸收率；摊配率；分摊率
oRm L
{UDZ ACB Finance Limited 亚洲商业财务有限公司
0LPig[ acceptable form of reciprocity 合理的互惠条件
3QV *% acceptable rate 适当利率；适当汇率
v~f HYa> acceptance agreement 承兑协议
A;;fACF8e acceptance for honour 参加承兑
ciFmaM . acceptor 承兑人；接受人；受票人
q!{y&.&\ acceptor for honour 参加承兑人
35Ij
..z0 accident insurance 意外保险
54gBJEhg Accident Insurance Association of Hong Kong 香港意外保险公会
$*^kY; accident insurance scheme 意外保险计划
?Nup1 !D accident year basis 意外年度基准
2KB\1& N accommodation 通融；贷款
!POl;%\ accommodation bill 通融票据；空头票据
Buf/@B7+\ accommodation party 汇票代发人
RY]#<9>M account balance 帐户余额；帐户结余
4^p5 &5F account book 帐簿
JmF l|n/H account collected in advance 预收款项
iQ tN Aj account current book 往来帐簿
o1-m1 <ft account of after-acquired property 事后取得的财产报告
3B1X Zm account of defaulter 拖欠帐目
#ZJ _T`l account payable 应付帐款
= }lh_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
3AHlSX account receivable 应收帐款
G! ]k#.^A, account receivable report 应收帐款报表
K#%&0D! account statement 结单；帐单；会计财务报表
sd ,J3 account title 帐户名称；会计科目
$h2){*5 E{ accountant's report 会计师报告
mPOGidxi x Accountant's Report Rules 会计师报告规则
K{x\4 accounting and auditing procedure 会计与审计程序；会计与核数程序
g-Mj.owu= Accounting Arrangements 《会计安排》
X> 1,!I9 accounting basis 会计基础
sT !~ J4 accounting by Official Receiver 破产管理署署长呈交的帐目
(X $=Q6 Accounting Circular 《会计通告》
%zA;+s$l accounting class 会计类别
q
0$,*[PH accounting date 记帐日期；会计结算日期
2QD 3&Q9 accounting for money 款项核算
9i'jj N Accounting Officer 会计主任
;
o?-yI&T* accounting period 会计报告期；会计期
=[H;orMr accounting policy 会计政策；会计方针
6TQoqH8@U accounting practice 会计惯例
UR%/M V accounting principle 会计准则
?+_Gs;DGVE accounting record 会计记录
FK:;e
lZ accounting report 会计报告
dU6ou'p f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,p4&g)o Accounting Society of China 中国会计学会
2"0es40;0 accounting statement 会计报表
7F zA* accounting system 会计制度；会计系统
Of- Rx/ accounting transaction 会计事项；帐务交易
G^~k)6v=m accounting treatment 会计处理
f1`gdQ)H accounting year 会计年度
!Z`j2
e} accretion 增值；添加
hU(umL< accrual 应计项目；应累算数目
w&$`cD accrual basis 应计制；权责发生制
1_o],? Q accrual basis accounting 应计制会计；权责发生制会计
fRrvNj0{ V accrue 应累算；应计
w:%o?pKet1 accrued benefit 应累算利益
h XfQ)$J accrued charges 应计费用
H(R1o~ accrued cumulative preference share dividend 应累算的累积优先股股息
I
CZ4 A{I accrued expenses 应累算费用
VYu~26Zr accrued interest payable 应付利息；应计未付利息
XF P atd accrued interest receivable 应收利息；应计未收利息
UM!E NI| accrued right 累算权益
VbJiZw(aR accruing profit 应累算的利润
~o82u w? accumulated fiscal reserve 累积财政储备
~c8? >oN( accumulated profit 累积利润；滚存溢利
@E^~$-J5j accumulated reserve 累积储备
~;QvWS accumulation of surplus income 累积收益盈余
z8jk[5z acquired assets 既得资产
`{eyvW[Ks acquisition 收购；购置；取得
SHvq.lYJ acquisition cost 购置成本
Wl;.%.]> acquisition expenses 购置费用
0@ yXi acquisition of 100% interest 收购全部股权
b o0^3]Z acquisition of control 取得控制权
LUG;(Fko acquisition of fixed assets 购置固定资产
!;EjB*& acquisition of shell “买壳”
Fgk a jig acquisition price 收购价
[OjF[1I)u act of God 天灾
?5U2D%t acting partner 执事合伙人
+EFgE1w active market 买卖活跃的市场；交投畅旺的市场；旺市
g'p K active partner 积极参与的合伙人
+1Vjw'P active trading 交投活跃
CAWA3fcQp actual circulation 实际流通
iocI:b < actual cost 实际成本
03xa'Of> actual expenditure 实际开支；实际支出
O?NeSx 1 actual income 实际入息；实际收入；实际收益
S\''e`Eb"5 actual market 现货市场
8MK>)P o) actual price 现货价；实际价格
l\BVS ) actual profit 实际利润
p`m S[bxv! actual quotation 实盘；实际价位；实际报价
~3UQ|j actual year basis 按实际年度计算
{p)",)td actuals 实货
#,S 0HDDHn actuarial investigation 精算调查
P::TO-C actuarial principle 精算原则
9iXeBC actuarial report 精算师报告
G3{Q"^S" Actuarial Society of Hong Kong 香港精算学会
rFIqC:= actuarial valuation 精算师估值
/d0K7 F actuary 精算师
M8INk,si ad referendum agreement 暂定协议；有待覆核的协定
\[BK1JP ad valorem duty 从价税；按值征税
w<C #Bka ad valorem duty system 从价税制
h "Xg;(K ad valorem fee 从价费
g+Dz scIT ad valorem tariff 从价关税
_6_IP0; additional allowance 额外免税额
T#M,~lD additional amount for unexpired risk 未过期风险的额外款额
kv8F ko additional assessable profit 补加应评税利润
w i hH?~] additional assessment 补加评税
.9,zL=)Ba additional commitment 额外承担
x N=i]~ additional commitment vote 额外承担拨款
m*ISa(#(, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]P#X VDn+; additional dependent parent allowance 供养父母额外免税额
H7 0LhN additional provision 额外拨款
8j Mk)- additional stamp duty 附加印花税
H]Cy=Zi" additional tax 补加税罚款；补加税款
P6E3-?4j Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bIGHGd adjudged bankrupt 被裁定破产
4Yxo~ m( adjudicated bankrupt 裁定破产人
ML:Q5 ^` adjudication fee 裁定费；评定印花税额手续费；评估契据费
^=C{.{n adjudication of bankruptcy 裁定破产；宣告破产
?bPRxR adjudication of insolvency 裁定无力偿还债务
"XB[|#& adjusted actual 经调整的实数；调整后的实数
0rh] ]kj adjusted current assets 经调整的流动资产；调整后的流动资产
|w_7_J2 adjusted figure 经调整的数字；调整后的数额
x6(~;J adjusted liabilities 经调整的负债；调整后的负债
t]> Lh>G adjusted loss 经调整的亏损；调整后的亏损
&Q+Ln,(&L 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
z|=}1; (. adjusted profit 经调整的利润；调整后的利润
kV?y0J. adjusted surplus 经调整的盈余额；调整后的盈余额
9w" h adjusted value 经调整的价值；调整后的价值
MA ;1 ;uI, adjustment 调整；修订；理算〔保险〕
U2{ dN> adjustment centre 调剂中心
Z&ZP"P4 adjustment lag 调整过程的时间差距；调整时差
=N OH:#iQ adjustment mechanism 调整机制
[ OHxonU adjustment of loss 亏损调整
i\1TOP|h adjustment process 调整过程；调整程序
T~QWRBO adjustment range 调整幅度
9!T[Z/}T administered exchange rate 受管制汇率
*j]9vktH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
eL^.,H0 administration expenses 行政费用
;} und*q administration fee 手续费；行政费
PH `9MXh administration in bankruptcy 破产管理
="x\`+U administration order 遗产管理令
^m?KRm2 administrator 管理人；遗产管理人
P9=?zh 6G. administrator of the estate 遗产管理人
W)9 K`hM6 admission of debt 债项承认书
d_4T}% q admission of proof 接纳债权证明
V m%1> '& advance 放贷款项；垫付款项；预支款项；预付款项
$P>`m$(8 advance account 暂支帐目；预付款帐户
${+ @gJ+S advance compensation 预付补偿金
cU0s
p advance from shareholder 股东垫款
9[1`jtm advance pending reimbursement 预支以待日后付还
3m YiQ2 advanced economy 先进经济体系
gf sI6/Y advancement 预付；预付财产
EG0WoUX| advances warrant 垫款令
u1t% (_h advancing 贷出
$SM# < @ adverse balance 逆差
$tz;<M7B adverse exchange 逆汇
)_{dWf1 advertisement addressed to shareholders 在报章刊登的致股东通告
ulu9'ch advice for collection 托收通知书
/E
Bo3` advice of drawing 提款通知书；汇票通知书
7w
37S advice of payment 付款通知
f:ZA G4B Advisory Committee [Securities and Futures Commission]
Wm_4avXtO 谘询委员会〔证券及期货事务监察委员会〕
x 8Retuv Advisory Committee on Diversification 经济多元化谘询委员会
i7IS X>% affidavit 誓章；遗产申报誓章
K3m]%m2\ affidavit of no receipt 述明无收款的誓章
vN| l\!~ affiliate 联号；联营公司；附属公司
{S,l_d+( affiliated company 附属公司；联号；联营公司
.7i` (F) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Uu!f,L;ty affordability 负担能力
T6H}/#*tK African Development Bank [AfDB] 非洲开发银行
MxSM@3 v( after-acquired property 事后取得的财产
)ap_Z6 after-hours dealing 市后交易
+
` s@ after-tax profit 税后盈利；税后利润；税后溢利
# ?q&r_@ @ agency agreement 代理协议
j;s"q]"x] agency expenses 代理机构的开支
!6s"]WvF agency fee 代理费
b'J'F;zh> Agency Law 《代理法》
/DQc&.jK agent 代理人；承销人
)jkXS TZ agent of company 公司代理人
Q>/C*@ agent's fee 代理人费；经纪费
A/s>PhxV aggregate 总计；总数；总体数字
I?"q/Ub~h aggregate amount 总款额；总额
Vl%^H[] aggregate assets and liabilities 总体资产与负债
._8K suJG aggregate at constant price 按固定价格计算的总体数字
A]Y V s aggregate demand 总需求
\]P!.}nX# aggregate gross position 总持仓量
_D y m{! t aggregate limit 总限额
A$#p%y b aggregate of salaries tax 合计薪俸税
6fd+Q
/ aggregate performance 总体表现；总体业绩
xZ|Y ?R5m aggregate supply 总体供应
GytXFL3`: aggregate surplus 总盈余
s:p[DEj- aggregate total 整体总额
/rq VB|M aggregate value 总值；合计价值
S|apw7C aggregated basis 合计基准
m>4ahue$ aggregated net chargeable income 合计应课税入息实额
q6_u@:3u aggregation 合并计算；合计；总和
JL\w_v aggregation of incomes of husband and wife 夫妇入息合并计算
5m?8yT} aggregation of property 财产的总和
xqC+0{] y agio 差价；贴水
[F*. \ 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》
?shIj;c[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
| ;.o8} 《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》
\"CZI<=TB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v-yde >( 《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》
}e2(T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
58%#DX34M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S:TgFt0 agreement for a settlement 授产协议
e*@{%S agreement for assignment 转让协议
A-,up{g agreement for sale 售卖协议；买卖协议
##@$|6 agreement for sale and purchase 买卖协议
?CC"Yij agreement for the payment of interest 支付利息协议
)Psb>'X agreement for the repayment of money 还款协议
%^I88,$&L agreement of reinsurance 再保险协议
]l'Y'z,} Agricultural Bank of China 中国农业银行
cgl*t+o& air passenger departure tax 飞机乘客离境税
9 AxCiT. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w=^`w:5X airport tax 机场税
w QNxL5B alcohol duty 酒精税
Bn61AFy` alienation 让与；让渡；转让
,hq)1u alimony 生活费；赡养费
AZa 6 C w All Ordinaries Index [AOI] 所有普通股指数
F%i^XA]a* all risks 全险；综合险
|tv"B@` All Sales Record for Stock Market 《股票市场成交报告》
mN! lo;m5 Allied Capital Resources Limited 新联财务有限公司
@O@GRq&V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z "+Mrew allocation letter 拨款信件
Q3|T':l4 allocation of fund 分配款项；预留款项
~_Lr=C D;4 allocation of profit 利润分配；溢利分配
Nluv/?< allocation warrant 拨款令
Pcu#lWC$ allotment 分配；配股
$aN-Y?U% allotment notice 股份配售通知；配股通知
N@Y ljz| allotment of shares 股份分配
)RO<o O allowable 可获宽免；免税的
~4s'0 w^ allowable business loss 可扣除的营业亏损
K N t t allowable expenses 可扣税的支出
cx}Q2 S allowance 免税额；津贴；备抵；准备金
$/=nU*pd allowance for debts 债项的免税额
4m*M,# mV allowance for depreciation by wear and tear 耗损折旧免税额
GN ! qyT allowance for funeral expenses 殡殓费的免税额
F)+{AQL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d}JP!xf% allowance for repairs and outgoings 修葺及支出方面的免税额
6KVn nK allowance to debtor 给债务人的津贴
/ODXV`3QYI alteration of capital 资本更改
mp9{m`Jb* alternate trustee 候补受托人
G:pEE:W[ amalgamation 合并
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F{nZ1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'@jXbN ambit of charges 征税范围；收费范围
+hE(Ra # amended valuation 经修订的估值
hSFn8mpXT American Commodities Exchange 美国商品交易所
ax{ ;:fW American Express Bank Limited 美国运通银行
Y$Q| J4z American Stock Exchange 美国证券交易所
y`$Q \}fS amortization 摊销
F BpH21|/y amount due from banks 存放银行同业的款项
l5g$vh\aQ] amount due from banks abroad 存放海外银行同业的款项
1j :Wh amount due from holding companies 控股公司欠款
*^RmjW1I amount due from local banks 存放本港银行同业的款项
MXzVgy amount due to banks 银行同业的存款
"y_#7K amount due to banks abroad 海外银行同业的存款
%H]lGN) amount due to holding companies 控股公司存款
X= Ys<TM, amount due to local banks 本港银行同业的存款
q^A+<d amount due to outport banks 外埠银行同业的存款
3,]g EE3 amount for note issue 发行纸币的款额
RjWqGr;bO amount of bond 担保契据的款额
-i4&v7" amount of consideration 代价款额
= e gW amount of contribution 供款数额
8}fu,$$5 amount of indebtedness 负债款额
05s nuNt]- amount of principal of the loan 贷款本金额
iJZ/jCI amount of rates chargeable 应征差饷数额
+ V{7")px6 amount of share capital 股本额
HAv {R!* amount of sums assured 承保款额
"=6v&G]U4 amount of variation 变动幅度
E\IlF 6 amount of vote 拨款数额
@BrMl%gV amount payable 应付款额
K-f1{ 0 amount receivable 应收款额
`;l?12|X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
WdZ:K, analysis 分析
m}8[#: ancillary risk 附属风险
>~` r:0', annual account 周年帐目；周年帐目报表；年度决算；年结
I
j$lDJS annual accounting date 年结日期
,_X /Gb6) annual allowance 每年免税额；年积金；年度津贴；年津
59zENUYl annual balance 年度余额
zH>hx5,k'X annual disposable income 每年可动用收入
@#P,d5^G
annual estimates 周年预算
vjQb%/LWl annual fee 年费
?Q-h n:F) annual general meeting 周年大会
mk3_ annual growth rate 年增率；每年增长率
/;tPNp{!dw annual long-term supplement 长期个案每年补助金
wWSd TLX annual pensionable emolument 可供计算退休金的年薪
K{ \ ;2M annual report 年报
`E!N9qI?t$ Annual Report on the Consumer Price Index 《消费物价指数年报》
"Vr[4&` annual return 周年报表；周年申报表；每年报税表格
]D@0| Annual Return Rules 《周年报表规则》
l#lF
+Q; annual review of consumer prices 每年消费物价回顾
&q`q4g&7 annual roll-forward basis 逐年延展方式
,(.MmP` annual salary 年薪
F[4;Xq annual statement 年度报表；年度决算表
MB%Q WU 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
\~ BDm annuitant 年金受益人
H)a Q3T4N5 annuity 年金
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#h"]1 annuity contract 年金合约
kl"+YF5/ annuity on human life 人寿年金
"*;;H^d antecedent debt 先前的债项
/sr 2mt-Q ante-dated cheque 倒填日期支票
@h*fFiY&{ anticipated expenditure 预期开支
HLBkR>e anticipated net profit 预期纯利
?%VI{[y#> anticipated revenue 预期收入
Ov#=]t5 anti-inflation measure 反通货膨胀措施
I+!:K| ^ anti-inflationary stance 反通货膨胀立场
?H_ LX;r apparent deficit 表面赤字
[ !
'op0 apparent financial solvency 表面偿债能力
#U*_1P0h apparent partner 表面合伙人
`Pw*_2 application for personal assessment 个人入息课税申请书
`60gFVu application of fund 资金应用
4;HJ;0-ps application to release as liquidator and to destruct the books of accounts and documents
MwfOy@|N 申请免除清盘人职务及毁灭帐簿与文件
'{ [5M!B appointed actuary 委任精算师
w~#nYM=fP! appointed auditor 委任核数师；委任审计师
]c&<ze X, appointed trustee 委任的受托人
d/}SAvtt appointer 委任人
etd&..]J apportioned pro rata 按比例分摊
*26334B.R apportionment 分配；分摊
{CR 5K9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
16L]=&@ apportionment formula 分摊方程式
50
A^bbid apportionment of estate duty 遗产税的分摊
T \ CCF appraisal 估价；评估
>Bs#Xb_B] appreciable growth 可观增长
%lX%8Z$ v appreciable impact 显着影响
k"g._|G appreciable increase 可观增长
G[8 in appreciation 增值；升值
49d@! appreciation against other currencies 相对其他货币升值
K_
lVISBQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`fNG$ODL appreciation tax 增值税
t6BHGX {o appropriation 拨款；拨用；拨付
Hg9CZM ko appropriation account 拨款帐目
_BFOc>0 Appropriation Bill 拨款法案
Dw7vv]+ S appropriation-in-aid system 补助拨款办法
yQ3OL# approved assets 核准资产
&QG6!`fK}3 approved basket stock 认可一篮子证券
VdP`a(Yd; approved budget 核准预算
i/b'4o=8 approved charitable donation 认可慈善捐款
XX1Il;1G# approved charitable institution 认可慈善机构
Iyd?|f" approved currency 核准货币；认可货币
T~fmk
f$ approved estimates 核准预算
%+ FG ,d approved estimates of expenditure 核准开支预算
[ >^PRs approved overseas insurer 核准海外保险人
Q#(GI2F2# approved overseas trust company 核准海外信托公司
0 a~HiIh approved pooled investment fund 核准汇集投资基金
ZhNdB approved provident fund scheme 认可公积金计划
BS q)RV/3 approved provision 核准拨款
GabYfU kO approved redeemable share 核准可赎回股份
}<PxWZ`,\ approved regional stock 认可地区性证券
Mc-)OtmG[ approved retirement scheme 认可退休金计划
15$4&=O approved subordinated loan 核准附属贷款
P/JK $n b arbitrage 套戥；套汇；套利
T6pLoaKu arbitrageur 套戥者；套汇者
*jMk/9oa<N arbitrary amount 临时款项
K^rIG6 arrangement 措施；安排；协定
`:O\dN>ON arrears 欠款
eZr&x~]
-w arrears of pay 欠付薪酬
l{VSb92f arrears of revenue 逾期未收税款；逾期未收的帐项
)RYG % articles of association 组织章程；组织细则；组织章程细则
= pA
IvU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M0| 'f' ascertainment of profit 确定利润
5j0{p$ '9 "Asia Clear" “亚洲结算系统”
>K# ,cxY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{k5X*W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.D 4bqL Asian Development Fund [ADF] 亚洲发展基金
w[_x(Ojq; Asian dollar bond 亚洲美元债券
p"*y58 Asian dollar market 亚洲美元市场
fbFX4?- Asian dollar rate 亚洲美元利率
YpUp@/" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W>M~Sk$v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\V2,pi8'v asked price 沽盘；喊价；索价；卖方报价
y<XlRTy[} assessable income 应评税入息
CzV(cSS9- assessable loss 应评税亏损
j5 Un1 assessable profit 应评税利润
G5D2oQa=8 assessable value 应评税值
ec Oy6@UDY assessed profit 估定利润
pium$4l2# assessed value 经评估价值
$KjTa#[RX7 assessment 评税；评定；估价；评税单
Gg\ G'QU assessment number 评税编号；估价编号
Fg/dS6=n`? assessment of additional tax 补加税评税
p. fF}B assessment of performance 业绩评估；实绩评价
)4xu^=N&as Assessor 评税主任
TP1S[`nR asset price bubbles 资产价格泡沫
Ufo>|A6;$ asset-backed securities 具资产保证的证券
9Q W &$n^ assets accretion 资产增值
1\dn 1Hh assets and liabilities 资产与负债
`\<37E\N} assets betterment statement 资产递增表；资产改进表
bg?"ILpk assets lending 实物放款；有抵押贷款
R7~ Yw*#, assets of the company passing on the death 死者去世时转移的公司资产
t ]c{c#N/ assets pledged as security for liabilities 用作负债抵押的资产
oUx[+Gnv assets portfolio 资产投资组合
rZbEvS assets price 资产价格
%Y4e9T". assets quality 资产质素
">dq 0gD assets realization 资产变现
Uz%Z&K assets refinancing arrangement 资产再集资安排
$R8w+ Id assets securitization 资产证券化
^TXf sQs assets situated outside Hong Kong 在香港以外地方的资产
iy \KzoB assets stripping 削减资产；拆卖资产
1 7hTr assets value 资产值
d~ng6pA assignee 承让人
nY `2uN~9 assignment 转让；转让书；转让契
Aox3s ? assignment of interest 权益转让
e=/&(Y assignment of letters patent and trade mark 专利证书及商标转让
0;~yZ?6_F assignment of property 物业转让；物业转让书
dMl+ko assignment right 转让权
YEYY}/YX assignor 转让人
Qq 0l* )mX associate 有联系的人；有关连人士；相联者；合伙人；联系人
b'x$2K;E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rFJ[dz associate member 附属会员
%-;b u| associated body corporate 相联法人团体
yy2Ie associated company 相联公司；联属公司
#
Oup^ o@ associated corporation 相联法团
AyE\fY5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0)uYizJce 公认会计师公会〔英国〕
}xn_6 Association of Futures Exchange Brokers 香港期货经纪协会
vxN0,l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Cd#E"dY6 association of underwriters 承保人组织
q]4pE ip assumption of control 接管
K2'O]# assurance 担保；保险；转易；转易书
Jd
3@cLCe- assurance of interest 权益的转易
3+ OsjZ at 19XX price 按一九ＸＸ年价格计算
PfW|77 at a discount 按赔价计算；按贴水价格计算；打折扣
OIaYHA at a premium 按溢价计算；按升水价格计算
3$M 3Q]z at call 通知付款；按通知
0? Yz]+ {C at constant market price 按固定市价计算
E\2Ml@J at constant price 按固定价格计算
8{&["? at cost 按成本计算
XOb}<y)r~ at current market price 按当时市价计算；按现时市价计算
/jD-\,:L} at current price 按当时价格计算；按现时价格计算
i4Z4xTn at factor cost 按要素成本计算；按生产要素成本计算
>tRHNB_ at money-of-the-day price 按付款当日价格计算
i 6no;}j at or better 按指定或较佳价位〔买卖指令〕
n l /UdgI at par 按面值计算；平价
b_$ 1f > at sight 见票即付
qFR dg V>8 at the close 按收市盘
96|[}:+$&: at the opening 按开市盘
>cOei K attestation 见证；见证条款
0x)dnq\ at-the-money option 平价期权
v%{0 Tyk attorney 受权人；受托代表人
O ++/ry%k attornment 新拥有人承认书
N=,j}FY attributable profit 可归属利润
es.CLkuD7Y attributable share value 可归属股份价值
R U!?-#* Auckland Stock Exchange 奥克兰证券交易所
PE@+w#i7* auction 拍卖
7h<> k*E) auctioneer 拍卖商
32XS `Z audit 审计；核数
^nDal':* Audit Commission 审计署
6`nR5 fh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#ch 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〕
yFIIX=NC audit review 帐目审查
/I c[N& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
OHp5z?
z audited account 审计帐目；经审计的帐目
R"6;NPeo audited annual account 经审计的周年帐目
18!VO4u\I audited balance sheet 经审计的资产负债表
)Id2GV~2B auditor 核数师；核数主任；审计师
E )YVfM auditor's certificate 核数师证明书；审计师证明书
!G=> ve auditor's report 核数师报告；审计师报告
|KG&HN fP- Aussie bond 澳元债券
IS_Su;w>4 austerity budget 紧缩预算
$Tl<V / Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(6xDu.u?A Australia All Ordinaries Index 澳洲所有普通股票指数
[e"RTTRfZ Australian Dollar [AUD] 澳元
mIc:2.q^ Australian Options Market 澳大利亚期权市场
z-u?s`k** Australian Securities Commission 澳洲证券事务监察委员会
v|+5:jFOqb Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z: G}>f k5 Australian Stock Exchange 澳大利亚证券交易所
;El <%{( Austrian Schilling [ATS] 奥地利先令
H7IW"UkBR authentication 认证；鉴证
{7#03 k authority to purchase 委托购买证；委购书
WfVMdwz= authorization 认可；核准；授权；授权书
K; kM_%9u authorization by direction 指示授权
T)\NkM& authorization by instruction 指令授权
-}<g-*m"q authorization by warrant 令状授权
-z C]^Ho@ authorization of unit trust 单位信托的认可
hLuJWjCV authorized agent 指定代理人
yFeeG3 n3 authorized capital 法定资本
5:gj&jt;)7 authorized clerk 出市员
|>utWT]S authorized dealer 认可交易商
\|+/0 USn authorized financial institution 认可财务机构
>[3X]n,0 authorized fund 认可基金
r,'O ).7 authorized fund house 获授权的基金公司；认可基金公司
/7p>7q 9g authorized institution 认可机构
#( uj$[o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
< '*4j\* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q Z\ L authorized insurer 获授权保险人；获认可承保人
z\Ui8jo:; authorized investment 特准投资项目
Ml` vx authorized person 获授权人
%8D?$v"#Z authorized representative 获授权代表
T\3 [F%? authorized share capital 法定股本
84`rbL!M automated quotation system 自动报价系统
W ^R '@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ba&o;BLUy 自动交易系统〔香港期货交易所有限公司〕
s-6:N9- automatic adjustment mechanism 自动调整机制
jH0Bo; automatic adjustment system 自动调整系统
{8m1dEC^@Q Automatic Clearing House 自动票据交换所
_Y#Bm/* automatic exchange rates accumulation system 自动化汇率累集系统
1P5LH 5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!J# .!}3 automatic teller machine [ATM] 自动柜员机
/2w@ K_Px6 autopay 自动转帐
BI/y<6#rR available assets 可用资产
~gt3Omh available fiscal reserve 现存财政储备
+qE']yzm! available profit 可用利润
Bcaw~W D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
IK?]PmN4} average 平均；平均数；海损
p lku-O;] average basic salary 平均基本薪金
AN10U;p/O average consumer expenditure 平均消费开支；一般消费开支
Mo|yv[(K , average cost 平均成本
jsW X 6(= average cost of land production 增辟土地平均成本
WZ"W]Jyy{ average daily turnover 平均每日成交额
on5 0+)uN average daily wage rate 平均每日工资率
J#@l V average expenditure pattern 平均开支模式
d pn3 ( average growth rate 平均增长率
.eTk=i[N- average net fixed assets 固定资产平均净值
x u,htx average of relatives 相对价格平均数
[Yvsa,2 average price 平均价格
!aeNq82 average propensity to consume 平均消费倾向；一般消费倾向
FNJ!IkuR average propensity to save 平均储蓄倾向；一般储蓄倾向
;Ih Pvff average rate 平均率
e wQe/Fq average revenue 平均收入；平均收益
,>w}xWSYpG average stock 平均库存；平均存货
pzSqbgfrQ average yearly rent 平均年租
{Q<0\`A avoidance of double taxation 避免双重课税
%BICt @E avoidance of tax 避税
