A:
fUGappb A share Ａ股；甲类股份
[q C0YM abatement of tax 减税；减扣免税额
Nd+1r|e' ABN AMRO Bank N.V. 荷兰银行
GKjtX?~1 above-the-line expenditure 线上项目支出；经常预算支出
/%s:aO above-the-line receipt 线上项目收入；经常预算收入
r/H CWs| ABSA Asia Limited 南非联合亚洲有限公司
7(oA(l 1V absolute change 绝对数值变更
`R>z{-@= absolute expenditure 实际开支
KQvSeH>r absolute guideline figure 绝对准则数字
~**x_ v absolute interest 绝对权益
K[
[6A: absolute order of discharge 绝对破产解除令
C\aHr! absolute profit margin 绝对利润幅度
vf$IF| absolute value 实值；绝对值
+iFt ) absolutely vested interest 绝对既得权益
|
oK 9o6m4 absorbed cost 已吸收成本；已分摊成本
~;a \S3 absorption 吸收；分摊；合并
HsUh5; absorption rate 吸收率；摊配率；分摊率
@K+gh# ACB Finance Limited 亚洲商业财务有限公司
.)_2AoT7[ acceptable form of reciprocity 合理的互惠条件
~#jiX6<I acceptable rate 适当利率；适当汇率
7Xu# |k acceptance agreement 承兑协议
zA8@'`Id acceptance for honour 参加承兑
wpN3-D acceptor 承兑人；接受人；受票人
d6 ef)mw acceptor for honour 参加承兑人
vV*J;%MO accident insurance 意外保险
)XGz#C_P Accident Insurance Association of Hong Kong 香港意外保险公会
5OtdB'UITd accident insurance scheme 意外保险计划
Rw%?@X3m] accident year basis 意外年度基准
^ =n7E accommodation 通融；贷款
xY#J((-iH accommodation bill 通融票据；空头票据
(3l A0e`Y accommodation party 汇票代发人
HKJBR)T account balance 帐户余额；帐户结余
o5
fV,BJZO account book 帐簿
[U 8/nT account collected in advance 预收款项
-egnMc67 account current book 往来帐簿
DyCzRkH account of after-acquired property 事后取得的财产报告
R y#C#0 account of defaulter 拖欠帐目
Hz."4nhv account payable 应付帐款
~59lkr8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
ooUVVp account receivable 应收帐款
JO0o@M5H account receivable report 应收帐款报表
E:ci/09wD account statement 结单；帐单；会计财务报表
*d;TpwUI account title 帐户名称；会计科目
vdAd@Z~\ accountant's report 会计师报告
-l57!s~V Accountant's Report Rules 会计师报告规则
pCrm `hy( accounting and auditing procedure 会计与审计程序；会计与核数程序
m7g*zu2# Accounting Arrangements 《会计安排》
GT)7VF rL accounting basis 会计基础
@$n
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;Tp9)UP) Accounting Circular 《会计通告》
`6J7c;: accounting class 会计类别
(lVMy\ accounting date 记帐日期；会计结算日期
0bM_EC accounting for money 款项核算
%" 7UYLX Accounting Officer 会计主任
} O
$]xB accounting period 会计报告期；会计期
=g ! Pw] accounting policy 会计政策；会计方针
{yWL|:#K accounting practice 会计惯例
VOM@x% 6#c accounting principle 会计准则
Wp8>Gfb2 accounting record 会计记录
Ycspdl+(S$ accounting report 会计报告
v N\[2r%S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V%PQlc. X Accounting Society of China 中国会计学会
fc8ODk*; E accounting statement 会计报表
k|?[EWIi^ accounting system 会计制度；会计系统
3&7? eO7* accounting transaction 会计事项；帐务交易
VGD~) z57 accounting treatment 会计处理
*oz#YGN m accounting year 会计年度
2#R$-* ;# accretion 增值；添加
a-Y6gh s accrual 应计项目；应累算数目
un_NBv} accrual basis 应计制；权责发生制
]!"w?-h Si accrual basis accounting 应计制会计；权责发生制会计
rFpYlMct accrue 应累算；应计
@4T accrued benefit 应累算利益
?x&}ammid accrued charges 应计费用
jIT|Kk&] accrued cumulative preference share dividend 应累算的累积优先股股息
qe{;EH* accrued expenses 应累算费用
0VtjVz*C7& accrued interest payable 应付利息；应计未付利息
Q| h$D~ accrued interest receivable 应收利息；应计未收利息
zpT^:Ag accrued right 累算权益
qi7 C.w; accruing profit 应累算的利润
U\H[.qY- accumulated fiscal reserve 累积财政储备
].kj-,5>f accumulated profit 累积利润；滚存溢利
O5-GrR^yt accumulated reserve 累积储备
} SW p~3P accumulation of surplus income 累积收益盈余
5~?6]=hl acquired assets 既得资产
$j\>T@ acquisition 收购；购置；取得
QrK%DN acquisition cost 购置成本
B
os`+Y acquisition expenses 购置费用
.Iqqjk acquisition of 100% interest 收购全部股权
{%u^ O/M acquisition of control 取得控制权
#<b\B qYG acquisition of fixed assets 购置固定资产
' Xj ^cX acquisition of shell “买壳”
[;Lgb gt3f acquisition price 收购价
V&:x+swt act of God 天灾
/qy6YF8;y acting partner 执事合伙人
<i</pA active market 买卖活跃的市场；交投畅旺的市场；旺市
!>> A@3 active partner 积极参与的合伙人
%K|f,w =m active trading 交投活跃
$.4A?,d actual circulation 实际流通
L<@* 6QH actual cost 实际成本
5)'Y\~2 actual expenditure 实际开支；实际支出
bKM*4M=k actual income 实际入息；实际收入；实际收益
C0N}B1- MU actual market 现货市场
O[t?*m1/ actual price 现货价；实际价格
d; Y Kw1 actual profit 实际利润
Slg *[r# actual quotation 实盘；实际价位；实际报价
n({%|O<| actual year basis 按实际年度计算
F<g&t|@ actuals 实货
6c-3+,Y"# actuarial investigation 精算调查
?[zw5fUDS actuarial principle 精算原则
s0;a j<J actuarial report 精算师报告
InbB2l4G Actuarial Society of Hong Kong 香港精算学会
UzaAL9k actuarial valuation 精算师估值
GJcxqgk$ actuary 精算师
4z( B`t~7 ad referendum agreement 暂定协议；有待覆核的协定
/7#e ad valorem duty 从价税；按值征税
j
[ l S.Lb ad valorem duty system 从价税制
SgewAng?@o ad valorem fee 从价费
z6@8IszU ad valorem tariff 从价关税
[?I<$f" additional allowance 额外免税额
HP]5"ziA additional amount for unexpired risk 未过期风险的额外款额
OS@uGp=
additional assessable profit 补加应评税利润
s2SV
additional assessment 补加评税
N s0,Z#Z+ additional commitment 额外承担
:FI D , additional commitment vote 额外承担拨款
ao9#E"BfM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Eej
Lso#\ additional dependent parent allowance 供养父母额外免税额
]#f%Dku.m additional provision 额外拨款
ljZRz$y additional stamp duty 附加印花税
lb'tVO additional tax 补加税罚款；补加税款
M{G}-QK_ . Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;X<Ez5v3 adjudged bankrupt 被裁定破产
gjG SI'M0B adjudicated bankrupt 裁定破产人
07:V[ @' adjudication fee 裁定费；评定印花税额手续费；评估契据费
~M^ [ adjudication of bankruptcy 裁定破产；宣告破产
r _$*euh@ adjudication of insolvency 裁定无力偿还债务
@,.D]43 adjusted actual 经调整的实数；调整后的实数
? K7uy5Y adjusted current assets 经调整的流动资产；调整后的流动资产
r6uN6XCM adjusted figure 经调整的数字；调整后的数额
"NA<^2W @J adjusted liabilities 经调整的负债；调整后的负债
XyN
" Jr adjusted loss 经调整的亏损；调整后的亏损
$+GDPYm' 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
}wiyEVAh{ adjusted profit 经调整的利润；调整后的利润
*w4#D:g adjusted surplus 经调整的盈余额；调整后的盈余额
S :j{R^$k adjusted value 经调整的价值；调整后的价值
k*N!U[] adjustment 调整；修订；理算〔保险〕
Vq]ixag2^ adjustment centre 调剂中心
i;9X_?QF adjustment lag 调整过程的时间差距；调整时差
H%Gz" adjustment mechanism 调整机制
Qf^c }!I adjustment of loss 亏损调整
; &6
{c adjustment process 调整过程；调整程序
U$g R}8\e adjustment range 调整幅度
o| h=M/ administered exchange rate 受管制汇率
K:'^f? P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
85G- `T administration expenses 行政费用
(+(@P*c1 administration fee 手续费；行政费
o=7,U/{D! administration in bankruptcy 破产管理
6 ScB:8M administration order 遗产管理令
GB Yy^wjU administrator 管理人；遗产管理人
ph5{i2U0 administrator of the estate 遗产管理人
Y| r7gy9% admission of debt 债项承认书
1!.-/ admission of proof 接纳债权证明
d X/7n= advance 放贷款项；垫付款项；预支款项；预付款项
zJ y= 1r advance account 暂支帐目；预付款帐户
Y dO*5Gb6 advance compensation 预付补偿金
tWy.Gz\ advance from shareholder 股东垫款
tlp,HxlP advance pending reimbursement 预支以待日后付还
ZN)EbTpc\a advanced economy 先进经济体系
<(> t"< advancement 预付；预付财产
e&ysj:W5
" advances warrant 垫款令
*` "+J_ advancing 贷出
o+ =wQ$"tP adverse balance 逆差
2mzn{S)nV adverse exchange 逆汇
#&kj> advertisement addressed to shareholders 在报章刊登的致股东通告
/J-'[Mc'D[ advice for collection 托收通知书
xkRMg2X.>9 advice of drawing 提款通知书；汇票通知书
RN-gZ{AW advice of payment 付款通知
1i$VX|r Advisory Committee [Securities and Futures Commission]
f#:3 TJV 谘询委员会〔证券及期货事务监察委员会〕
%f &Y= Advisory Committee on Diversification 经济多元化谘询委员会
YOLzCnI4 affidavit 誓章；遗产申报誓章
uT, i& affidavit of no receipt 述明无收款的誓章
,V!"4 T,Z affiliate 联号；联营公司；附属公司
9F[3B`w
affiliated company 附属公司；联号；联营公司
Hh;lT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Lq>lj`> affordability 负担能力
*tj(,:! African Development Bank [AfDB] 非洲开发银行
I{dy,\p after-acquired property 事后取得的财产
j3 6Y Iz$a after-hours dealing 市后交易
Z}!'fX." after-tax profit 税后盈利；税后利润；税后溢利
x @q.u3o9 agency agreement 代理协议
Z S=H1 agency expenses 代理机构的开支
k)7i^ 1U agency fee 代理费
7oF3^K'S Agency Law 《代理法》
r mA?Xlh\ agent 代理人；承销人
d*{Cv2 A . agent of company 公司代理人
<!RkkU&
6 agent's fee 代理人费；经纪费
34!.5^T aggregate 总计；总数；总体数字
KX9IC 5pR aggregate amount 总款额；总额
7mYcO3{5{ aggregate assets and liabilities 总体资产与负债
+^(_S9CO aggregate at constant price 按固定价格计算的总体数字
@ywtL8"1~ aggregate demand 总需求
N8Rq7i3F?a aggregate gross position 总持仓量
*nU5PSs aggregate limit 总限额
|#o' =whTl aggregate of salaries tax 合计薪俸税
}UsH#!9. aggregate performance 总体表现；总体业绩
AVD hgJv aggregate supply 总体供应
M^oL.' aggregate surplus 总盈余
{I a1H aggregate total 整体总额
<$-^^b(y aggregate value 总值；合计价值
hT-^1 :N aggregated basis 合计基准
_Sd^/jGpU aggregated net chargeable income 合计应课税入息实额
) -!)D aggregation 合并计算；合计；总和
~xxq.rL" aggregation of incomes of husband and wife 夫妇入息合并计算
<e BmCrJ aggregation of property 财产的总和
%"
bI2 agio 差价；贴水
&2u
|7U. 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》
b
3Q6- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
69r%b 7# 《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》
=5Db^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~_JfI7={Jn 《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》
-&7? !<f Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UAXp; W` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0>CG2 SRn agreement for a settlement 授产协议
[ K/l;Zd agreement for assignment 转让协议
C <:g"F:k agreement for sale 售卖协议；买卖协议
}:faHLYT agreement for sale and purchase 买卖协议
N }U+K agreement for the payment of interest 支付利息协议
QxW+|Gt._ agreement for the repayment of money 还款协议
ek<B= F agreement of reinsurance 再保险协议
of*T,MUI Agricultural Bank of China 中国农业银行
]2f-oz*hU air passenger departure tax 飞机乘客离境税
g^A^@~M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
n+sv2Wv: airport tax 机场税
K
Ha,6X alcohol duty 酒精税
Yf9E0po alienation 让与；让渡；转让
R4;1LZ8XzS alimony 生活费；赡养费
Hb*Z _s All Ordinaries Index [AOI] 所有普通股指数
+ 3. 9)w all risks 全险；综合险
MV$E_@pg All Sales Record for Stock Market 《股票市场成交报告》
:a)RMp+^0 Allied Capital Resources Limited 新联财务有限公司
j%`
C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@uyQH c,V allocation letter 拨款信件
o`Z3} allocation of fund 分配款项；预留款项
aMe &4Q allocation of profit 利润分配；溢利分配
V n5%%?]J allocation warrant 拨款令
&_ Cc allotment 分配；配股
ib(|}7Je allotment notice 股份配售通知；配股通知
bgE]Wk0 allotment of shares 股份分配
'Iw`+= iVz allowable 可获宽免；免税的
p]S'pzh allowable business loss 可扣除的营业亏损
Y<W9L F allowable expenses 可扣税的支出
Bv~^keuj3t allowance 免税额；津贴；备抵；准备金
,X_3#!y allowance for debts 债项的免税额
Te}gmt+#% allowance for depreciation by wear and tear 耗损折旧免税额
16Ka>=G allowance for funeral expenses 殡殓费的免税额
Fu{VO~w
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$rj:K)P allowance for repairs and outgoings 修葺及支出方面的免税额
2i6=g< allowance to debtor 给债务人的津贴
#0r^<Yn alteration of capital 资本更改
{ 'zS8 alternate trustee 候补受托人
7#"NKxb amalgamation 合并
:|5 m"X\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cu}(\a ambit of charges 征税范围；收费范围
$ ,Xn@4 amended valuation 经修订的估值
ASi2;Q_{_ American Commodities Exchange 美国商品交易所
hd'QMr[; American Express Bank Limited 美国运通银行
_Ml?cT/J.O American Stock Exchange 美国证券交易所
Ynf "g#( amortization 摊销
LkYcFD amount due from banks 存放银行同业的款项
a K6dy\ amount due from banks abroad 存放海外银行同业的款项
a7_Q 8iMe amount due from holding companies 控股公司欠款
&J/!D# amount due from local banks 存放本港银行同业的款项
gHp4q!SJ7 amount due to banks 银行同业的存款
yx?oxD Jg amount due to banks abroad 海外银行同业的存款
:K~@JlJd amount due to holding companies 控股公司存款
[K
#$ W amount due to local banks 本港银行同业的存款
X O?WxL9k] amount due to outport banks 外埠银行同业的存款
L>/$l( amount for note issue 发行纸币的款额
SPb`Q" amount of bond 担保契据的款额
g~21|Sa$[ amount of consideration 代价款额
pSQ2wjps amount of contribution 供款数额
qdk!.A{ amount of indebtedness 负债款额
c(Y~5A{TXO amount of principal of the loan 贷款本金额
m
%+'St|qr amount of rates chargeable 应征差饷数额
:1f,%Z$,q amount of share capital 股本额
4IZAJqw(* amount of sums assured 承保款额
E^n!h06~G amount of variation 变动幅度
@dK_ w 'W amount of vote 拨款数额
]v: ,< =S amount payable 应付款额
TVvE0y(9 amount receivable 应收款额
'g<{l&u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
lv] U)p analysis 分析
ES,JdImZ| ancillary risk 附属风险
]+ub
R; annual account 周年帐目；周年帐目报表；年度决算；年结
1^NC=IS9z annual accounting date 年结日期
6%t6u3 annual allowance 每年免税额；年积金；年度津贴；年津
[YlRz annual balance 年度余额
$ H@
annual disposable income 每年可动用收入
oAN,_1v) annual estimates 周年预算
p
Cx_[#DrP annual fee 年费
EK>x \]O%T annual general meeting 周年大会
`>KNa"b%$ annual growth rate 年增率；每年增长率
E5S(1Z}]p{ annual long-term supplement 长期个案每年补助金
T)22P<M8 annual pensionable emolument 可供计算退休金的年薪
@+~URIG) annual report 年报
'U&]KSzxv Annual Report on the Consumer Price Index 《消费物价指数年报》
`@\FpV[|P annual return 周年报表；周年申报表；每年报税表格
?-& k?I Annual Return Rules 《周年报表规则》
?7CdJgJp annual review of consumer prices 每年消费物价回顾
Ye|gW=FUR annual roll-forward basis 逐年延展方式
0?F J ~ pu annual salary 年薪
u7J:ipyiq2 annual statement 年度报表；年度决算表
M3KK^YRN 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
-+q g annuitant 年金受益人
' $yy annuity 年金
r4FSQ$ [9w annuity contract 年金合约
vbd
;Je" annuity on human life 人寿年金
\0}bOHqEH antecedent debt 先前的债项
5<GeAW8ns] ante-dated cheque 倒填日期支票
O
'#FVZ.g anticipated expenditure 预期开支
BHz_1+d anticipated net profit 预期纯利
<au_ S\n anticipated revenue 预期收入
_G4 U anti-inflation measure 反通货膨胀措施
c9uu4%KG6< anti-inflationary stance 反通货膨胀立场
hb 1h .F apparent deficit 表面赤字
r!{i2I | apparent financial solvency 表面偿债能力
8$JJI( {bH apparent partner 表面合伙人
7{"F%`7L application for personal assessment 个人入息课税申请书
Z{ YuX application of fund 资金应用
#l) o<Z application to release as liquidator and to destruct the books of accounts and documents
w k'(g_DP 申请免除清盘人职务及毁灭帐簿与文件
3:sc%IDP appointed actuary 委任精算师
1A;,"8kBd appointed auditor 委任核数师；委任审计师
A Ef@o +A appointed trustee 委任的受托人
] _s;olKNI appointer 委任人
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Vp-7r apportioned pro rata 按比例分摊
Y._A CQG3 apportionment 分配；分摊
'YN:cr,V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fUq}dAs*K apportionment formula 分摊方程式
RigS1A\2l apportionment of estate duty 遗产税的分摊
9nO&d(r g appraisal 估价；评估
^|U5@u_ appreciable growth 可观增长
c-7Zk!LfD appreciable impact 显着影响
`K$;K8! 1 appreciable increase 可观增长
dEf5x_TGm appreciation 增值；升值
~nj+ " d] appreciation against other currencies 相对其他货币升值
*
kL>9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
):+ ^893) appreciation tax 增值税
p8 s%bPjK appropriation 拨款；拨用；拨付
}7%ol&<@ appropriation account 拨款帐目
YuoErP=P Appropriation Bill 拨款法案
pR* 3Q@Ng appropriation-in-aid system 补助拨款办法
Bd>ATc+580 approved assets 核准资产
o=5hG9dj approved basket stock 认可一篮子证券
RAEN
&M approved budget 核准预算
&QH mo* approved charitable donation 认可慈善捐款
{9@E[bWp# approved charitable institution 认可慈善机构
DB jUHirK approved currency 核准货币；认可货币
Q[` 2? j? approved estimates 核准预算
]=|iO~WN approved estimates of expenditure 核准开支预算
`N7e rM approved overseas insurer 核准海外保险人
X2~KNw approved overseas trust company 核准海外信托公司
REX/:sB < approved pooled investment fund 核准汇集投资基金
f~jd N~ approved provident fund scheme 认可公积金计划
s!I d55R] approved provision 核准拨款
)= N.z6? approved redeemable share 核准可赎回股份
h_Er$ZT64 approved regional stock 认可地区性证券
>9g^-~X;v approved retirement scheme 认可退休金计划
RHu,t5, approved subordinated loan 核准附属贷款
z&qOu8Jh arbitrage 套戥；套汇；套利
T sJ71 arbitrageur 套戥者；套汇者
(a,` Y. arbitrary amount 临时款项
0icB2Jm:D} arrangement 措施；安排；协定
JO87rG arrears 欠款
]/R>nT arrears of pay 欠付薪酬
]YD qmIW arrears of revenue 逾期未收税款；逾期未收的帐项
"tK3h3/Xv articles of association 组织章程；组织细则；组织章程细则
La^Zr,T! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f|!@H>< ascertainment of profit 确定利润
{qry2ZT5 "Asia Clear" “亚洲结算系统”
L M.#~7jC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jNIz:_c-~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]?jmRk^ . Asian Development Fund [ADF] 亚洲发展基金
1Ji"z>H* Asian dollar bond 亚洲美元债券
K^I$05idi Asian dollar market 亚洲美元市场
)gR3S%Ju Asian dollar rate 亚洲美元利率
dt>!=<| k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.L]2g$W\p Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
brn>FFAwO asked price 沽盘；喊价；索价；卖方报价
@:9mTP7 assessable income 应评税入息
gr>F Lf
assessable loss 应评税亏损
Xn<|6u assessable profit 应评税利润
D{t0OvQag assessable value 应评税值
h!hv{c assessed profit 估定利润
+hT9V1'-D assessed value 经评估价值
5'0kf7 assessment 评税；评定；估价；评税单
38J U-aq assessment number 评税编号；估价编号
n;d Wb$: assessment of additional tax 补加税评税
\>eFs} Y/ assessment of performance 业绩评估；实绩评价
D >wo>,G Assessor 评税主任
.B$3y#TOb asset price bubbles 资产价格泡沫
Ujly\ix` asset-backed securities 具资产保证的证券
%N<>3c<8P assets accretion 资产增值
LGCeYX ic assets and liabilities 资产与负债
%ZlnGr assets betterment statement 资产递增表；资产改进表
y2C/DyuAY| assets lending 实物放款；有抵押贷款
\g@jc OKU assets of the company passing on the death 死者去世时转移的公司资产
L\<J|87p? assets pledged as security for liabilities 用作负债抵押的资产
%cMayCaI!@ assets portfolio 资产投资组合
PzLV}
assets price 资产价格
- 1!s8G assets quality 资产质素
AWmJm) assets realization 资产变现
qSVg.<+ assets refinancing arrangement 资产再集资安排
-g vS 3`lX assets securitization 资产证券化
NQvT4.* assets situated outside Hong Kong 在香港以外地方的资产
495(V(+5 assets stripping 削减资产；拆卖资产
h"N#/zQ assets value 资产值
Qnp.Na[JV assignee 承让人
l}Vg;"1'J assignment 转让；转让书；转让契
gE!`9 #.. assignment of interest 权益转让
t`4o&vsj= assignment of letters patent and trade mark 专利证书及商标转让
Qc:Sf46O assignment of property 物业转让；物业转让书
a@gm r%C assignment right 转让权
7.v{ =UP assignor 转让人
y|D-W>0cX3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
`VOLw*Ci Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]JHY(H2| associate member 附属会员
" 6 associated body corporate 相联法人团体
'seuO!5 associated company 相联公司；联属公司
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W:FB associated corporation 相联法团
xJ|Z]m=d
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iw EHEi% 公认会计师公会〔英国〕
YpbJoHiSH Association of Futures Exchange Brokers 香港期货经纪协会
`JG7Pl/ih Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EY!P"u; association of underwriters 承保人组织
$%J $ assumption of control 接管
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assurance 担保；保险；转易；转易书
V P4ToYc assurance of interest 权益的转易
>5]w\^QN9_ at 19XX price 按一九ＸＸ年价格计算
" []J[!}x at a discount 按赔价计算；按贴水价格计算；打折扣
L2y{\<JC" at a premium 按溢价计算；按升水价格计算
|.U-
yyz at call 通知付款；按通知
,%]s:vk[u at constant market price 按固定市价计算
0EP8MR SR at constant price 按固定价格计算
c\eT`.ENk at cost 按成本计算
M7IQJFra at current market price 按当时市价计算；按现时市价计算
DWJk N4}o at current price 按当时价格计算；按现时价格计算
/K#J63 , at factor cost 按要素成本计算；按生产要素成本计算
:!g zx n at money-of-the-day price 按付款当日价格计算
t~]oJ5% at or better 按指定或较佳价位〔买卖指令〕
e% DF9}M at par 按面值计算；平价
~;Xkt G: at sight 见票即付
I*i$!$Bx 2 at the close 按收市盘
"LH* T at the opening 按开市盘
Fqp~1>wi attestation 见证；见证条款
\A3yM{G~+ at-the-money option 平价期权
k+&1?] attorney 受权人；受托代表人
vR\[I V? attornment 新拥有人承认书
_b 8XF&O attributable profit 可归属利润
Hz<) a(r!J attributable share value 可归属股份价值
_N`pwxpsb Auckland Stock Exchange 奥克兰证券交易所
i0~L[v9l< auction 拍卖
fYv{M; auctioneer 拍卖商
ku=XPmZ.\ audit 审计；核数
qxW 2q8QHo Audit Commission 审计署
gbRdng7(} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/-) |dP 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〕
-`ykVH gg audit review 帐目审查
U^X8{,8O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-?<L"u audited account 审计帐目；经审计的帐目
5Bc)QKh`l| audited annual account 经审计的周年帐目
=!Y{Mz audited balance sheet 经审计的资产负债表
TDQh ^Wo auditor 核数师；核数主任；审计师
DK;/eZe auditor's certificate 核数师证明书；审计师证明书
OECXNx auditor's report 核数师报告；审计师报告
'}wYSG- Aussie bond 澳元债券
?` O Dt]s austerity budget 紧缩预算
YPq`su7m9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zuZlP Australia All Ordinaries Index 澳洲所有普通股票指数
&gR)bNIC_= Australian Dollar [AUD] 澳元
H}c, P(' Australian Options Market 澳大利亚期权市场
}"?K Hy Australian Securities Commission 澳洲证券事务监察委员会
*8CE0;p'k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q,`Y Australian Stock Exchange 澳大利亚证券交易所
6.'+y1yS) Austrian Schilling [ATS] 奥地利先令
Iq[,)$ authentication 认证；鉴证
$ /(H%f& authority to purchase 委托购买证；委购书
a?!Joi[ authorization 认可；核准；授权；授权书
NeyGIEP authorization by direction 指示授权
KhV;
/>( authorization by instruction 指令授权
W\<5'9LNb authorization by warrant 令状授权
y0' " authorization of unit trust 单位信托的认可
w8g36v*+(u authorized agent 指定代理人
0- +`{j authorized capital 法定资本
Vkb&'
rXw+ authorized clerk 出市员
2={ g 'k( authorized dealer 认可交易商
gB@Wv9 1 authorized financial institution 认可财务机构
.tb~f@xL authorized fund 认可基金
ARu^hz= authorized fund house 获授权的基金公司；认可基金公司
5+O#5" v_ authorized institution 认可机构
4[& 6yHJ^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
" ,rA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l9.wMs*`X authorized insurer 获授权保险人；获认可承保人
),6Z1 K1 authorized investment 特准投资项目
c$'UfW authorized person 获授权人
*WgP+"h authorized representative 获授权代表
&WHEP dD authorized share capital 法定股本
k\}qCDs automated quotation system 自动报价系统
Ja#idF[V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z
[ 5HI; 自动交易系统〔香港期货交易所有限公司〕
n{Mj<\kL automatic adjustment mechanism 自动调整机制
(Qq$ql 27 automatic adjustment system 自动调整系统
Q\:'gx8` Automatic Clearing House 自动票据交换所
{w^flizY automatic exchange rates accumulation system 自动化汇率累集系统
V*'9yk" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qwaw\vOA automatic teller machine [ATM] 自动柜员机
4p~:(U[q autopay 自动转帐
%GS)9{T& available assets 可用资产
Urx gKTry available fiscal reserve 现存财政储备
&/, BFx" available profit 可用利润
3)g1e=\i$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s}9aZ average 平均；平均数；海损
Aq|L eH average basic salary 平均基本薪金
<STjB,_s average consumer expenditure 平均消费开支；一般消费开支
CsR~qQ
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uYMW5k_,> average cost of land production 增辟土地平均成本
{hRAR8 average daily turnover 平均每日成交额
Qg
_ ?..% average daily wage rate 平均每日工资率
O!]w J average expenditure pattern 平均开支模式
n5]<|>U vx average growth rate 平均增长率
T+4Musu{V average net fixed assets 固定资产平均净值
j`'=K_+nU average of relatives 相对价格平均数
W3 8 =fyD average price 平均价格
qW<: `y average propensity to consume 平均消费倾向；一般消费倾向
{YbqB6zaM average propensity to save 平均储蓄倾向；一般储蓄倾向
$ 9 DZ5" average rate 平均率
=C\S6bF% average revenue 平均收入；平均收益
ak;Z; average stock 平均库存；平均存货
r$\g6m average yearly rent 平均年租
~0 FqY &4 avoidance of double taxation 避免双重课税
6U+#ADo avoidance of tax 避税
