A:
cL~Y QJYp A share Ａ股；甲类股份
dep"$pys> abatement of tax 减税；减扣免税额
j0(jXAc;UB ABN AMRO Bank N.V. 荷兰银行
J(w FJg\/ above-the-line expenditure 线上项目支出；经常预算支出
!+ QfQghAT above-the-line receipt 线上项目收入；经常预算收入
k]`-Y E ABSA Asia Limited 南非联合亚洲有限公司
M.:JT31>1 absolute change 绝对数值变更
KeXt "U absolute expenditure 实际开支
n1:q:qMR1 absolute guideline figure 绝对准则数字
tCar: p4$ absolute interest 绝对权益
#3'M>SaoH absolute order of discharge 绝对破产解除令
kQQDaZ 8 absolute profit margin 绝对利润幅度
S2n X{= absolute value 实值；绝对值
c&
bms)Jwa absolutely vested interest 绝对既得权益
jp^Sw| absorbed cost 已吸收成本；已分摊成本
^Xu4N"@ absorption 吸收；分摊；合并
O} p<"3Ub absorption rate 吸收率；摊配率；分摊率
(Nv -wU ACB Finance Limited 亚洲商业财务有限公司
)?c , & acceptable form of reciprocity 合理的互惠条件
;K%/s IIke acceptable rate 适当利率；适当汇率
Q;A\M acceptance agreement 承兑协议
YhqMTOw acceptance for honour 参加承兑
g x?r8 acceptor 承兑人；接受人；受票人
bX` Gv + acceptor for honour 参加承兑人
&|db}\jT accident insurance 意外保险
f GRV]6?V Accident Insurance Association of Hong Kong 香港意外保险公会
4"\cA:9a accident insurance scheme 意外保险计划
.aVt d
[ accident year basis 意外年度基准
3d olrW accommodation 通融；贷款
Re
%dNxJ= accommodation bill 通融票据；空头票据
U~;tk@ accommodation party 汇票代发人
+lhCF*@*N account balance 帐户余额；帐户结余
%H2ios[UO account book 帐簿
o
P;6i account collected in advance 预收款项
&g1\0t account current book 往来帐簿
a6 0rJ#GD account of after-acquired property 事后取得的财产报告
F[`dX account of defaulter 拖欠帐目
E0 E K8 8 account payable 应付帐款
$ ]#WC\Hv account payee only [A/C payee only] 只可转帐；存入收款人帐户
!6@ 'H4cb= account receivable 应收帐款
r\Yh'cRW{ account receivable report 应收帐款报表
BMu Ef a^ account statement 结单；帐单；会计财务报表
Jmi,;Af'/ account title 帐户名称；会计科目
c %Cbq0+2 accountant's report 会计师报告
qMA-# Accountant's Report Rules 会计师报告规则
*f`P7q* accounting and auditing procedure 会计与审计程序；会计与核数程序
\g
h |G Accounting Arrangements 《会计安排》
(Cfb8\~ accounting basis 会计基础
QCE7VV1Rw accounting by Official Receiver 破产管理署署长呈交的帐目
PLMC<4$s Accounting Circular 《会计通告》
Ki7t?4YE accounting class 会计类别
, sL%Ykr accounting date 记帐日期；会计结算日期
U V*Ruy- accounting for money 款项核算
7 ]ysvSM Accounting Officer 会计主任
6)P.wW accounting period 会计报告期；会计期
C H
29 kQ accounting policy 会计政策；会计方针
k+ w Ji accounting practice 会计惯例
rjO{B`sV* accounting principle 会计准则
w>=N~0@t accounting record 会计记录
c;fLM`{* accounting report 会计报告
.R'M'a#*!A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hqmE]hwc Accounting Society of China 中国会计学会
;FRUB@ : accounting statement 会计报表
_vDmiIn6 K accounting system 会计制度；会计系统
.kn2M&P>= accounting transaction 会计事项；帐务交易
a#;;0R $ accounting treatment 会计处理
#jW=K&; accounting year 会计年度
$~W5! m accretion 增值；添加
&} `a"tYr accrual 应计项目；应累算数目
^2+ Vt=* accrual basis 应计制；权责发生制
D&D6!jz accrual basis accounting 应计制会计；权责发生制会计
) b a~7A accrue 应累算；应计
lv'WRS'} accrued benefit 应累算利益
g$?^bu dxv accrued charges 应计费用
Q{L:pce- accrued cumulative preference share dividend 应累算的累积优先股股息
r~ 2*'z B accrued expenses 应累算费用
x3+ {Y accrued interest payable 应付利息；应计未付利息
^87 9sI accrued interest receivable 应收利息；应计未收利息
6w, "i#E! accrued right 累算权益
WKlyOK=} accruing profit 应累算的利润
b/]4#?g accumulated fiscal reserve 累积财政储备
jy?*` q1 ] accumulated profit 累积利润；滚存溢利
f17E2^(I(} accumulated reserve 累积储备
}^ ,D~b-nB accumulation of surplus income 累积收益盈余
31a lQ\TH acquired assets 既得资产
M(LIF^'U:m acquisition 收购；购置；取得
{7z]+ h acquisition cost 购置成本
emK*g<] acquisition expenses 购置费用
.hR
<{P acquisition of 100% interest 收购全部股权
#~"IlBk\ acquisition of control 取得控制权
Y%;X7VxU* acquisition of fixed assets 购置固定资产
MJ1qU}+] acquisition of shell “买壳”
X.k8w \~ acquisition price 收购价
V<jj'dZfW act of God 天灾
}6/M5zF3 acting partner 执事合伙人
H>+])~# active market 买卖活跃的市场；交投畅旺的市场；旺市
fe98 Y-e active partner 积极参与的合伙人
PQ[?zNr SV active trading 交投活跃
X )tH23 actual circulation 实际流通
-bzlp7q* actual cost 实际成本
5~@-LXqL actual expenditure 实际开支；实际支出
$["HC-n?.k actual income 实际入息；实际收入；实际收益
j2UQQFh actual market 现货市场
e&d$kUJrq actual price 现货价；实际价格
YZ4`b- actual profit 实际利润
KGg
S"d actual quotation 实盘；实际价位；实际报价
"g&f:[a/ actual year basis 按实际年度计算
H~:oW~Ah actuals 实货
)Ak #1w&q actuarial investigation 精算调查
Babzrt - actuarial principle 精算原则
nH6SA1$kW actuarial report 精算师报告
Sq ]gU Actuarial Society of Hong Kong 香港精算学会
BO w[*hM actuarial valuation 精算师估值
a(]&H
" actuary 精算师
pka^7OWyN ad referendum agreement 暂定协议；有待覆核的协定
cr{yy :D ad valorem duty 从价税；按值征税
{L%J DJ ad valorem duty system 从价税制
x L"J?Gy ad valorem fee 从价费
~44u_^a ad valorem tariff 从价关税
az0=jou<Zl additional allowance 额外免税额
aH'fAX0bF additional amount for unexpired risk 未过期风险的额外款额
9]oT/ooM additional assessable profit 补加应评税利润
BoYY^ih additional assessment 补加评税
v 7wyQx+Q additional commitment 额外承担
;WX.D]>{W additional commitment vote 额外承担拨款
* $fM}6} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[1 P_^.Htr additional dependent parent allowance 供养父母额外免税额
'WP~-}( additional provision 额外拨款
&AJkYh additional stamp duty 附加印花税
aO&{.DO2 additional tax 补加税罚款；补加税款
9U6$-]J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
KYm8|] 'g adjudged bankrupt 被裁定破产
s0f+AS|} adjudicated bankrupt 裁定破产人
)__ sw adjudication fee 裁定费；评定印花税额手续费；评估契据费
-6kX?sNl)X adjudication of bankruptcy 裁定破产；宣告破产
D5P-$1KPt adjudication of insolvency 裁定无力偿还债务
Kgr<OL}V J adjusted actual 经调整的实数；调整后的实数
*pa hZiO adjusted current assets 经调整的流动资产；调整后的流动资产
:p/=KI_ adjusted figure 经调整的数字；调整后的数额
}
u;{38~ adjusted liabilities 经调整的负债；调整后的负债
oOpEpQ}}q adjusted loss 经调整的亏损；调整后的亏损
M*gvYo 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
ue@/o,C> adjusted profit 经调整的利润；调整后的利润
9S@x adjusted surplus 经调整的盈余额；调整后的盈余额
scH61Y8 ` adjusted value 经调整的价值；调整后的价值
/g{*px| adjustment 调整；修订；理算〔保险〕
y,x 2f%x adjustment centre 调剂中心
MLH CB Ri adjustment lag 调整过程的时间差距；调整时差
8p%0d`sX adjustment mechanism 调整机制
K
$- * adjustment of loss 亏损调整
Twa(RjB< adjustment process 调整过程；调整程序
Q ^2dZXk ~ adjustment range 调整幅度
'2lzMc>wvP administered exchange rate 受管制汇率
0<!9D):Bb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q& -mbWBj administration expenses 行政费用
P ljPhAce administration fee 手续费；行政费
#RR;?`,L} administration in bankruptcy 破产管理
+a.2\Qt2A administration order 遗产管理令
2 {b/* w administrator 管理人；遗产管理人
=M;F&;\8 administrator of the estate 遗产管理人
D r(0w{5 admission of debt 债项承认书
u'l4=e admission of proof 接纳债权证明
SqPqL<,e advance 放贷款项；垫付款项；预支款项；预付款项
?g+3 URpK advance account 暂支帐目；预付款帐户
lOVcXAe} advance compensation 预付补偿金
7gf(5p5ZV advance from shareholder 股东垫款
q=88*Y advance pending reimbursement 预支以待日后付还
#ay/V lD@ advanced economy 先进经济体系
NgyEy n
\ advancement 预付；预付财产
_D {A ` z advances warrant 垫款令
erEB4q+ #O advancing 贷出
g@>llv e{ adverse balance 逆差
'=E;^'Rl adverse exchange 逆汇
u.X]K:Yow advertisement addressed to shareholders 在报章刊登的致股东通告
[E
a{); advice for collection 托收通知书
u>l t} 0 advice of drawing 提款通知书；汇票通知书
g ,JfT^ advice of payment 付款通知
\[3~*eX6 Advisory Committee [Securities and Futures Commission]
h6D4CT 谘询委员会〔证券及期货事务监察委员会〕
md+pS"8o; Advisory Committee on Diversification 经济多元化谘询委员会
yor'"6)i affidavit 誓章；遗产申报誓章
"D. <~! affidavit of no receipt 述明无收款的誓章
Sz Mh affiliate 联号；联营公司；附属公司
]Wkgpfd56 affiliated company 附属公司；联号；联营公司
5`p9Xo>)yW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yR>P affordability 负担能力
1(BLdP3& African Development Bank [AfDB] 非洲开发银行
g]vB\5uA: after-acquired property 事后取得的财产
N~$>| gn after-hours dealing 市后交易
5HOl~E after-tax profit 税后盈利；税后利润；税后溢利
L'{W|Xb+ agency agreement 代理协议
c<|y/n agency expenses 代理机构的开支
0o>C ,
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{FvFah Agency Law 《代理法》
5/'Q0]4h agent 代理人；承销人
~#)hqU' agent of company 公司代理人
HfSx*@\s agent's fee 代理人费；经纪费
.?6p ~ aggregate 总计；总数；总体数字
#[=kQ& aggregate amount 总款额；总额
R*:$^v@4 aggregate assets and liabilities 总体资产与负债
VNWB$mM.2 aggregate at constant price 按固定价格计算的总体数字
JGHj(0j aggregate demand 总需求
C7{VByxJ aggregate gross position 总持仓量
SDC|>e9i aggregate limit 总限额
Mn
,hmIz aggregate of salaries tax 合计薪俸税
>1!u]R<3 aggregate performance 总体表现；总体业绩
G%bv< _R aggregate supply 总体供应
o @ L0ET aggregate surplus 总盈余
?P0b/g aggregate total 整体总额
GoybkwFjZ aggregate value 总值；合计价值
w~6UOA8} aggregated basis 合计基准
g0zzD v7~ aggregated net chargeable income 合计应课税入息实额
Q ")Xg: aggregation 合并计算；合计；总和
>IaGa!4 aggregation of incomes of husband and wife 夫妇入息合并计算
Hdew5Xn(: aggregation of property 财产的总和
4a Oz=/x2 agio 差价；贴水
!2!Zhw2u Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~7ZZb*].( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
EX_j|/&tZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
G7&TMg7i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DK?aFSf\ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
(o|bst][S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`(HD'f ud3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
aU(.L C agreement for a settlement 授产协议
nu\AEFT agreement for assignment 转让协议
g J |#xZ agreement for sale 售卖协议；买卖协议
%.=}v7&<z agreement for sale and purchase 买卖协议
3*</vo#` agreement for the payment of interest 支付利息协议
C+**!uYIB agreement for the repayment of money 还款协议
]F+|C agreement of reinsurance 再保险协议
i,;JI>U Agricultural Bank of China 中国农业银行
c0Ih$z air passenger departure tax 飞机乘客离境税
$}su 'EIo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o+.L@3RT4 airport tax 机场税
{FFdMdxy- alcohol duty 酒精税
MBt\"b# t alienation 让与；让渡；转让
&'fER- alimony 生活费；赡养费
( /I6Wa All Ordinaries Index [AOI] 所有普通股指数
L/jaUt[, all risks 全险；综合险
Ext C\(X; All Sales Record for Stock Market 《股票市场成交报告》
%mmV#vwp Allied Capital Resources Limited 新联财务有限公司
.hx(9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gV.? Myy allocation letter 拨款信件
^o5;><S] allocation of fund 分配款项；预留款项
GV0@We~ allocation of profit 利润分配；溢利分配
w|&lRo@1 allocation warrant 拨款令
i+O7," (@ allotment 分配；配股
L-`V^{R] allotment notice 股份配售通知；配股通知
lW| =rq-| allotment of shares 股份分配
x,mt}> allowable 可获宽免；免税的
nBk&+SN allowable business loss 可扣除的营业亏损
C1NU6iV^z allowable expenses 可扣税的支出
U 2YY allowance 免税额；津贴；备抵；准备金
P yfWIU7O allowance for debts 债项的免税额
= OF hM7 allowance for depreciation by wear and tear 耗损折旧免税额
'/xynk%)xw allowance for funeral expenses 殡殓费的免税额
4\-11!'08 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f\ oW<2k]~ allowance for repairs and outgoings 修葺及支出方面的免税额
mce qZv allowance to debtor 给债务人的津贴
nRBS&&V alteration of capital 资本更改
6,YoP|@0 alternate trustee 候补受托人
3 zh:~w_ amalgamation 合并
7k* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a^l)vh{+ ambit of charges 征税范围；收费范围
KE,.Evyu= amended valuation 经修订的估值
/o4e
n American Commodities Exchange 美国商品交易所
lkT :e) w American Express Bank Limited 美国运通银行
(NFrZ0 American Stock Exchange 美国证券交易所
Chnt)N`/B4 amortization 摊销
@LOfqQ$FE amount due from banks 存放银行同业的款项
/lECgu*#69 amount due from banks abroad 存放海外银行同业的款项
K[iAN;QCe% amount due from holding companies 控股公司欠款
]|!| 3lQ amount due from local banks 存放本港银行同业的款项
} iKjef#J amount due to banks 银行同业的存款
mBwz.KEm< amount due to banks abroad 海外银行同业的存款
8D)1ZUx7` amount due to holding companies 控股公司存款
2J t{oh | amount due to local banks 本港银行同业的存款
By@65KmR" amount due to outport banks 外埠银行同业的存款
3=n6N TL amount for note issue 发行纸币的款额
=7}1 N eC` amount of bond 担保契据的款额
iHNQxLkk{: amount of consideration 代价款额
d;dT4vx$[M amount of contribution 供款数额
eQuw uT amount of indebtedness 负债款额
%mss{p!d6 amount of principal of the loan 贷款本金额
j.] ]VA amount of rates chargeable 应征差饷数额
P 0m9($JBD amount of share capital 股本额
%WU=Vy 4 amount of sums assured 承保款额
H 0+-$s;f amount of variation 变动幅度
A<|9</9z amount of vote 拨款数额
8gNTW7W/ amount payable 应付款额
YT8q0BR] amount receivable 应收款额
:N<Qk Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_fk}d[q0 analysis 分析
Pi"?l[T0 ancillary risk 附属风险
8lx}0U annual account 周年帐目；周年帐目报表；年度决算；年结
w` +,
annual accounting date 年结日期
+H&/C1u annual allowance 每年免税额；年积金；年度津贴；年津
}+m4(lpl annual balance 年度余额
Ydrh+ annual disposable income 每年可动用收入
=aB +|E annual estimates 周年预算
>/\TG8t,f annual fee 年费
,G v}N& annual general meeting 周年大会
nZi&`HjQ annual growth rate 年增率；每年增长率
_}[WX[Le{ annual long-term supplement 长期个案每年补助金
AsE77AUA annual pensionable emolument 可供计算退休金的年薪
k 5K5O pY annual report 年报
$ H+X'1 Annual Report on the Consumer Price Index 《消费物价指数年报》
,X3D< wl annual return 周年报表；周年申报表；每年报税表格
> 8{w0hh; Annual Return Rules 《周年报表规则》
~"%'(j_4 annual review of consumer prices 每年消费物价回顾
ggPGKY-b= annual roll-forward basis 逐年延展方式
\h'7[vkr annual salary 年薪
=b*GV6b annual statement 年度报表；年度决算表
jo&j<3i 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
&v0]{)PO annuitant 年金受益人
)T9Cv8 annuity 年金
=KQIrS: annuity contract 年金合约
~.x #ic annuity on human life 人寿年金
`scW.Vem antecedent debt 先前的债项
F-ZTy"z ante-dated cheque 倒填日期支票
5)Z=FUupA~ anticipated expenditure 预期开支
qn yacI anticipated net profit 预期纯利
4J[zNB] anticipated revenue 预期收入
v`mB82 s anti-inflation measure 反通货膨胀措施
7ucm1 anti-inflationary stance 反通货膨胀立场
Mhn1-ma: apparent deficit 表面赤字
9~=zD9,|iA apparent financial solvency 表面偿债能力
%0y -f apparent partner 表面合伙人
u: J( 0re application for personal assessment 个人入息课税申请书
Ju#j%! application of fund 资金应用
lS Y " application to release as liquidator and to destruct the books of accounts and documents
sHPAr}14 申请免除清盘人职务及毁灭帐簿与文件
GmNC w5F appointed actuary 委任精算师
>x%HqP#_V appointed auditor 委任核数师；委任审计师
(7<G1$:z= appointed trustee 委任的受托人
{i=V:$_# appointer 委任人
\y271}' apportioned pro rata 按比例分摊
Jq)k5X>&Sj apportionment 分配；分摊
T\Xf0|y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#xx.yn(7 apportionment formula 分摊方程式
}. D18bE( apportionment of estate duty 遗产税的分摊
V?yQ m4 appraisal 估价；评估
Da)p%E>Q appreciable growth 可观增长
-flcB|I` appreciable impact 显着影响
$W}:,]hoj appreciable increase 可观增长
JcYY* p appreciation 增值；升值
:4[>]&:u3 appreciation against other currencies 相对其他货币升值
{.oz^~zs]g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>!Y#2]@}o appreciation tax 增值税
"Ia.$,k9 appropriation 拨款；拨用；拨付
J#H,QYnf(L appropriation account 拨款帐目
yz0#0YG7 Appropriation Bill 拨款法案
5-0& `, appropriation-in-aid system 补助拨款办法
fcp_<2KH approved assets 核准资产
.n_Z0&i/w approved basket stock 认可一篮子证券
I-8I/RRkmP approved budget 核准预算
v $@1q9 5J approved charitable donation 认可慈善捐款
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b approved charitable institution 认可慈善机构
LsI@_,XW< approved currency 核准货币；认可货币
9[\ do@ approved estimates 核准预算
:I"2 2EH approved estimates of expenditure 核准开支预算
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\m=7 approved overseas insurer 核准海外保险人
aC' 6 approved overseas trust company 核准海外信托公司
g:~q&b[q6 approved pooled investment fund 核准汇集投资基金
@?J7=}bzz approved provident fund scheme 认可公积金计划
kK4+K74B approved provision 核准拨款
%n6<6t` $ approved redeemable share 核准可赎回股份
@VHstjos^V approved regional stock 认可地区性证券
%w>3Fwj`z approved retirement scheme 认可退休金计划
61QA<W b approved subordinated loan 核准附属贷款
A#']e 8 arbitrage 套戥；套汇；套利
7)}_'p arbitrageur 套戥者；套汇者
j*gZvbO;'L arbitrary amount 临时款项
%I`'it2d arrangement 措施；安排；协定
m[" e7>9G arrears 欠款
wvisu\V arrears of pay 欠付薪酬
@$kzes\ arrears of revenue 逾期未收税款；逾期未收的帐项
a5m[
N'kah articles of association 组织章程；组织细则；组织章程细则
?{ \7th37 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
id+EBVHAd ascertainment of profit 确定利润
:I /9j= @1 "Asia Clear" “亚洲结算系统”
#ZP F&u" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
78:x{1nUM[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UxB3/!<5g3 Asian Development Fund [ADF] 亚洲发展基金
9G6ZKqum Asian dollar bond 亚洲美元债券
^PE|BCs Asian dollar market 亚洲美元市场
( bsywM Asian dollar rate 亚洲美元利率
yz,_\{} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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JO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^-Arfm%dn asked price 沽盘；喊价；索价；卖方报价
#a@ jt assessable income 应评税入息
W,,3@ : assessable loss 应评税亏损
m4uh<;C~ assessable profit 应评税利润
dm_Pz\ * assessable value 应评税值
qp*~ | assessed profit 估定利润
(gE<` b assessed value 经评估价值
d14@G 4#Bd assessment 评税；评定；估价；评税单
OXZK|C;M} assessment number 评税编号；估价编号
*C|*{ ! assessment of additional tax 补加税评税
90F.9rh assessment of performance 业绩评估；实绩评价
/Dc54U n Assessor 评税主任
`=V1w4J asset price bubbles 资产价格泡沫
U7/
=| Z asset-backed securities 具资产保证的证券
SR.xI:}4 assets accretion 资产增值
G3!O@j!7w$ assets and liabilities 资产与负债
D|$0~1y assets betterment statement 资产递增表；资产改进表
;H8`^; assets lending 实物放款；有抵押贷款
DfGq m-c assets of the company passing on the death 死者去世时转移的公司资产
oPBKPGD assets pledged as security for liabilities 用作负债抵押的资产
.L^j:2(L assets portfolio 资产投资组合
;D-k\kv assets price 资产价格
xh<{lZ)KJ assets quality 资产质素
3HR)H-@6@7 assets realization 资产变现
+3AX1o%p,# assets refinancing arrangement 资产再集资安排
QT F1~A\ assets securitization 资产证券化
- f:PgBj assets situated outside Hong Kong 在香港以外地方的资产
GHLFn~z@XJ assets stripping 削减资产；拆卖资产
sA A;d assets value 资产值
$z)egh(z assignee 承让人
>(YH@Z&; assignment 转让；转让书；转让契
"p+oi@ assignment of interest 权益转让
iM9k!u FE assignment of letters patent and trade mark 专利证书及商标转让
xrY >Or assignment of property 物业转让；物业转让书
T^ +K`U assignment right 转让权
>e.vUUQ{ assignor 转让人
yXtQfR associate 有联系的人；有关连人士；相联者；合伙人；联系人
E*tT^x) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2|1CGHj\ associate member 附属会员
&'DR`e O) associated body corporate 相联法人团体
D8B\F5..c# associated company 相联公司；联属公司
]RadwH"0! associated corporation 相联法团
.*595SuF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h<'tQGC 公认会计师公会〔英国〕
K x[+$Qt Association of Futures Exchange Brokers 香港期货经纪协会
)B-[Q#*A- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#@V<{/;49 association of underwriters 承保人组织
.2rpQa/h assumption of control 接管
;sUvY* Bcm assurance 担保；保险；转易；转易书
c w0 @Z0 assurance of interest 权益的转易
,G?Kb# at 19XX price 按一九ＸＸ年价格计算
P A *U\ at a discount 按赔价计算；按贴水价格计算；打折扣
Q>\DM'{:4 at a premium 按溢价计算；按升水价格计算
OFcP4hDi at call 通知付款；按通知
=SW <Vhtb at constant market price 按固定市价计算
%@aC5^Ovy+ at constant price 按固定价格计算
Wy1. nn[ at cost 按成本计算
x}` )'a[ at current market price 按当时市价计算；按现时市价计算
m,6u+Z , at current price 按当时价格计算；按现时价格计算
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x at factor cost 按要素成本计算；按生产要素成本计算
8{icY|:MTN at money-of-the-day price 按付款当日价格计算
.DnG}884 at or better 按指定或较佳价位〔买卖指令〕
&01KHJY)/G at par 按面值计算；平价
(<Cg|* s at sight 见票即付
(<H@W/0$ at the close 按收市盘
tK+JmbB\ at the opening 按开市盘
?hp,h3s;n$ attestation 见证；见证条款
M0vX9 ;J at-the-money option 平价期权
j g EYlZ attorney 受权人；受托代表人
8/P!i2o attornment 新拥有人承认书
PbxQ \. attributable profit 可归属利润
-
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z~2;u 5S& Auckland Stock Exchange 奥克兰证券交易所
S ;#7B?j auction 拍卖
VggSDb auctioneer 拍卖商
J5f}-W@ audit 审计；核数
Kxh WZ3 Audit Commission 审计署
UpQ da` rb Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g ^=Ruh+ 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〕
Ya<V@qd audit review 帐目审查
,k@i Nid Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"ZNy*.G|[ audited account 审计帐目；经审计的帐目
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Ma4yl</ audited annual account 经审计的周年帐目
|Z o36@s audited balance sheet 经审计的资产负债表
YiL^KK auditor 核数师；核数主任；审计师
Kj?hcG l[ auditor's certificate 核数师证明书；审计师证明书
D~Q -:G$x auditor's report 核数师报告；审计师报告
dgByl-8Q Aussie bond 澳元债券
Hy'EbQ austerity budget 紧缩预算
r M}o) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?d3<GhzlR3 Australia All Ordinaries Index 澳洲所有普通股票指数
w&hCt c Australian Dollar [AUD] 澳元
[%Z{M p'g Australian Options Market 澳大利亚期权市场
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|VA Australian Securities Commission 澳洲证券事务监察委员会
}KftV nD? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SFEDR?s Australian Stock Exchange 澳大利亚证券交易所
0}:Wh& g Austrian Schilling [ATS] 奥地利先令
u <Ch]m+ authentication 认证；鉴证
&I{5f-o* authority to purchase 委托购买证；委购书
6 pQo_l} authorization 认可；核准；授权；授权书
t="nmjQs authorization by direction 指示授权
Qo(<>d authorization by instruction 指令授权
X
VH( zJ authorization by warrant 令状授权
FId,/la authorization of unit trust 单位信托的认可
NJ$Qm.S authorized agent 指定代理人
:yw(Co]f authorized capital 法定资本
-0k{O@ l" authorized clerk 出市员
#>z !ns authorized dealer 认可交易商
4 4WyfpTJ* authorized financial institution 认可财务机构
NUtKT~V authorized fund 认可基金
O2lM;=" authorized fund house 获授权的基金公司；认可基金公司
Iy4 R E P| authorized institution 认可机构
O zTR#`oey authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
( p CU:'" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^7:UC\_ authorized insurer 获授权保险人；获认可承保人
B'PS-Jr authorized investment 特准投资项目
T#H-GOY: authorized person 获授权人
^%U`|GBZp authorized representative 获授权代表
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>S authorized share capital 法定股本
J'I1NeK automated quotation system 自动报价系统
+}mj;3i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pQ ul0] 自动交易系统〔香港期货交易所有限公司〕
zf\ $T,t) automatic adjustment mechanism 自动调整机制
k$Ug;`v# automatic adjustment system 自动调整系统
- <u_fv Automatic Clearing House 自动票据交换所
gEgd/Le automatic exchange rates accumulation system 自动化汇率累集系统
5RF*c,cNq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BISH 34 automatic teller machine [ATM] 自动柜员机
U4iVI #f autopay 自动转帐
je%y9*V available assets 可用资产
p~-)6)We? available fiscal reserve 现存财政储备
QZL,zI]LL available profit 可用利润
j0=H6 Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9`&sZ|"3 average 平均；平均数；海损
}n,LvA@[0 average basic salary 平均基本薪金
1 :{+{Yl7 average consumer expenditure 平均消费开支；一般消费开支
ZlQ&m average cost 平均成本
jS#YqVuN average cost of land production 增辟土地平均成本
,o3`O |PiK average daily turnover 平均每日成交额
aCfWbJ@qiG average daily wage rate 平均每日工资率
M~9IL\J^G average expenditure pattern 平均开支模式
?'tFTh average growth rate 平均增长率
zP$ "6~. average net fixed assets 固定资产平均净值
NR^3
1&}It average of relatives 相对价格平均数
F *4 G@) average price 平均价格
zRR^v&.9K average propensity to consume 平均消费倾向；一般消费倾向
ki ?V
eFp average propensity to save 平均储蓄倾向；一般储蓄倾向
!|J2o8g average rate 平均率
1l.HQ IS average revenue 平均收入；平均收益
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z{ average stock 平均库存；平均存货
btDTC 9O average yearly rent 平均年租
Izfq`zS+\s avoidance of double taxation 避免双重课税
O4^' H}* avoidance of tax 避税
