A:
X)Dqeb6 A share Ａ股；甲类股份
|?x^8e<* abatement of tax 减税；减扣免税额
j`2B}@ 2 ABN AMRO Bank N.V. 荷兰银行
M'cJ)-G above-the-line expenditure 线上项目支出；经常预算支出
w~<FG4@LU above-the-line receipt 线上项目收入；经常预算收入
2f3=?YqD ABSA Asia Limited 南非联合亚洲有限公司
6sYV7w ,'@ absolute change 绝对数值变更
f DU+ 3b absolute expenditure 实际开支
<\, & :< absolute guideline figure 绝对准则数字
ElQJ\% absolute interest 绝对权益
x1N me%%& absolute order of discharge 绝对破产解除令
a?zR8$t| absolute profit margin 绝对利润幅度
5 R,la\!bQ absolute value 实值；绝对值
cy1\u2x_` absolutely vested interest 绝对既得权益
Ghqg RzX absorbed cost 已吸收成本；已分摊成本
M'\pkzx absorption 吸收；分摊；合并
tgO+*q5B absorption rate 吸收率；摊配率；分摊率
J3H.%m!V ACB Finance Limited 亚洲商业财务有限公司
xik` W!1S acceptable form of reciprocity 合理的互惠条件
':,>eL#+uV acceptable rate 适当利率；适当汇率
3hc#FmLr2b acceptance agreement 承兑协议
?N4A9W9 acceptance for honour 参加承兑
TT|-aS0l(u acceptor 承兑人；接受人；受票人
$!a?i@ acceptor for honour 参加承兑人
G3H#X K D accident insurance 意外保险
;US 83%* Accident Insurance Association of Hong Kong 香港意外保险公会
-"F0eV+y accident insurance scheme 意外保险计划
ewo*7j4* accident year basis 意外年度基准
+yt h_9 accommodation 通融；贷款
d O+kPC accommodation bill 通融票据；空头票据
=f o4x|{O accommodation party 汇票代发人
xC)7eQn/R account balance 帐户余额；帐户结余
h=h oV5d@ account book 帐簿
7. %f01/i account collected in advance 预收款项
3nwz<P account current book 往来帐簿
m DZ=Due1 account of after-acquired property 事后取得的财产报告
ab{;Z 5O account of defaulter 拖欠帐目
f] (I.lm: account payable 应付帐款
GXO4x|08F account payee only [A/C payee only] 只可转帐；存入收款人帐户
+q7qK* account receivable 应收帐款
'w}p [( account receivable report 应收帐款报表
K~U SK?Q% account statement 结单；帐单；会计财务报表
2.]~*7
account title 帐户名称；会计科目
MM7"a?y) accountant's report 会计师报告
o1U}/y+R\ Accountant's Report Rules 会计师报告规则
_~PO accounting and auditing procedure 会计与审计程序；会计与核数程序
vsH3{:&;"P Accounting Arrangements 《会计安排》
ja?s@Y}-9s accounting basis 会计基础
\F[n`C"Is accounting by Official Receiver 破产管理署署长呈交的帐目
NP "ylMr7P Accounting Circular 《会计通告》
j13riI3A accounting class 会计类别
N9pw Wg&<+ accounting date 记帐日期；会计结算日期
B n{) |&; accounting for money 款项核算
Z^<Sj5}6 Accounting Officer 会计主任
?<E0zM+ accounting period 会计报告期；会计期
am2a#4` accounting policy 会计政策；会计方针
uw_H: -J accounting practice 会计惯例
YtMlqF accounting principle 会计准则
"i&fp:E0 accounting record 会计记录
Y h S{$ Z accounting report 会计报告
Gp,'kw"I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<E SvvTf Accounting Society of China 中国会计学会
{(%~i3 7 accounting statement 会计报表
`T=1<Tw c accounting system 会计制度；会计系统
X3AwM%,! accounting transaction 会计事项；帐务交易
~zMDY F"& accounting treatment 会计处理
cg{Gc]'1# accounting year 会计年度
nz[
m3] accretion 增值；添加
`&H04x"Y$> accrual 应计项目；应累算数目
$5x]%1 R accrual basis 应计制；权责发生制
5\&]J7( accrual basis accounting 应计制会计；权责发生制会计
V; k#})_- accrue 应累算；应计
4b=Gg accrued benefit 应累算利益
e9lOk)`t accrued charges 应计费用
D!S8oKW accrued cumulative preference share dividend 应累算的累积优先股股息
7x (v? accrued expenses 应累算费用
3+%nn+m accrued interest payable 应付利息；应计未付利息
^( DL+r, accrued interest receivable 应收利息；应计未收利息
3
&Sp@, accrued right 累算权益
JDKLKHOMZ accruing profit 应累算的利润
u (AA`S" accumulated fiscal reserve 累积财政储备
L$kgK# T accumulated profit 累积利润；滚存溢利
U:\p$ hL9 accumulated reserve 累积储备
.+HcA x{/2 accumulation of surplus income 累积收益盈余
a5)JkC acquired assets 既得资产
6P^hN%0 acquisition 收购；购置；取得
e+{BJN
vz acquisition cost 购置成本
jI A#!4 acquisition expenses 购置费用
6m@0;Ht acquisition of 100% interest 收购全部股权
'mJ13 acquisition of control 取得控制权
Bh,Q8%\6 acquisition of fixed assets 购置固定资产
:xtT)w acquisition of shell “买壳”
ni<[G0#T acquisition price 收购价
>x *)GPDa act of God 天灾
2 eHx"Ha acting partner 执事合伙人
#Skj#)I" active market 买卖活跃的市场；交投畅旺的市场；旺市
uRpBeH]Z" active partner 积极参与的合伙人
6#vI;d[^ active trading 交投活跃
HD H actual circulation 实际流通
TA| s@T{ actual cost 实际成本
Cdmy.gx^ actual expenditure 实际开支；实际支出
_N @(Y : actual income 实际入息；实际收入；实际收益
H nd+l)ng actual market 现货市场
UBIIo'u actual price 现货价；实际价格
7DZ TQUb" actual profit 实际利润
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w*eT{) actual quotation 实盘；实际价位；实际报价
#
M>wH`Q# actual year basis 按实际年度计算
_@K YF) actuals 实货
x;(g actuarial investigation 精算调查
j_V/GnEQ actuarial principle 精算原则
ol }`Wwy actuarial report 精算师报告
TL@mM Actuarial Society of Hong Kong 香港精算学会
wV>c" J actuarial valuation 精算师估值
gH'3 dS!{ actuary 精算师
~
aA;<# ad referendum agreement 暂定协议；有待覆核的协定
+99Bi2H}o ad valorem duty 从价税；按值征税
&(7$&Q ad valorem duty system 从价税制
y;QQ| =, ad valorem fee 从价费
s [T{c. F ad valorem tariff 从价关税
QF&6?e06p0 additional allowance 额外免税额
`S$sQ& additional amount for unexpired risk 未过期风险的额外款额
m1V- %kU I additional assessable profit 补加应评税利润
A2 BRbwr> additional assessment 补加评税
|6*Va%LYO- additional commitment 额外承担
a j
v}JV&: additional commitment vote 额外承担拨款
N<n8'XDdG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#R<G,"N5 additional dependent parent allowance 供养父母额外免税额
?;RD u[eD additional provision 额外拨款
61>f( ?s additional stamp duty 附加印花税
t R ;{. additional tax 补加税罚款；补加税款
w5(yCyNp~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N WaO_ sm adjudged bankrupt 被裁定破产
O8y9dX-2 adjudicated bankrupt 裁定破产人
[4\aYB 9N adjudication fee 裁定费；评定印花税额手续费；评估契据费
73)Ll"( adjudication of bankruptcy 裁定破产；宣告破产
.pW o >`" adjudication of insolvency 裁定无力偿还债务
sUV>@UMnu adjusted actual 经调整的实数；调整后的实数
A Iv<f9*.: adjusted current assets 经调整的流动资产；调整后的流动资产
{G%3*=?,j adjusted figure 经调整的数字；调整后的数额
i*68- n adjusted liabilities 经调整的负债；调整后的负债
oLw|uU-| adjusted loss 经调整的亏损；调整后的亏损
Man^<T%F 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
0E RsMnU' adjusted profit 经调整的利润；调整后的利润
BUDGyl/= adjusted surplus 经调整的盈余额；调整后的盈余额
N6q5`Ry adjusted value 经调整的价值；调整后的价值
1!1DuQ adjustment 调整；修订；理算〔保险〕
:*cHA adjustment centre 调剂中心
q0g1E Jar adjustment lag 调整过程的时间差距；调整时差
D:)~%wu Lt adjustment mechanism 调整机制
<p/MyqZf adjustment of loss 亏损调整
9t0Cj/w} adjustment process 调整过程；调整程序
W #47Cz adjustment range 调整幅度
+N8aq<l administered exchange rate 受管制汇率
ZMJ3NN]F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f B 7ljg administration expenses 行政费用
- f 4>MG administration fee 手续费；行政费
0-GKu d administration in bankruptcy 破产管理
?b"Vj+1:x administration order 遗产管理令
LyV#j>gD administrator 管理人；遗产管理人
C#h76fpH administrator of the estate 遗产管理人
}k| g%H J admission of debt 债项承认书
(V)9s\ Le_ admission of proof 接纳债权证明
zh jJ>d%w advance 放贷款项；垫付款项；预支款项；预付款项
)WmZP3$^TX advance account 暂支帐目；预付款帐户
G:DSWW} advance compensation 预付补偿金
ee^4KKsh\ advance from shareholder 股东垫款
qh H+m advance pending reimbursement 预支以待日后付还
Az9J\V~" advanced economy 先进经济体系
nNu[c[V advancement 预付；预付财产
+[_gyLN<5b advances warrant 垫款令
KX=/B=3~ advancing 贷出
s&0*'^'O[S adverse balance 逆差
H4 =IY adverse exchange 逆汇
l@#b;M/ advertisement addressed to shareholders 在报章刊登的致股东通告
$YPQC advice for collection 托收通知书
}H; ]k-) advice of drawing 提款通知书；汇票通知书
j
C9<hLt advice of payment 付款通知
%_)b>C18 y Advisory Committee [Securities and Futures Commission]
w~]} acP 谘询委员会〔证券及期货事务监察委员会〕
Z@u ;Z[@ Advisory Committee on Diversification 经济多元化谘询委员会
w0aHEvH/ affidavit 誓章；遗产申报誓章
Bu' :2"7 affidavit of no receipt 述明无收款的誓章
N" ; ^S affiliate 联号；联营公司；附属公司
=O,e97 affiliated company 附属公司；联号；联营公司
v|>BDN@,6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[&Lxz~W][ affordability 负担能力
`u$24h'! African Development Bank [AfDB] 非洲开发银行
7F~xq#Wi# after-acquired property 事后取得的财产
v >NTh after-hours dealing 市后交易
yG4 MUf6 after-tax profit 税后盈利；税后利润；税后溢利
9 #:ue@) agency agreement 代理协议
,rXW`7!2 agency expenses 代理机构的开支
. r Rc agency fee 代理费
XGL"gD
Agency Law 《代理法》
^,>}%1\ agent 代理人；承销人
CO7CNN agent of company 公司代理人
ID&zY;f agent's fee 代理人费；经纪费
gl Li aggregate 总计；总数；总体数字
(Y&R0jt aggregate amount 总款额；总额
7@3M]5:3g aggregate assets and liabilities 总体资产与负债
L-SdQTx_ aggregate at constant price 按固定价格计算的总体数字
%N!h38N2 aggregate demand 总需求
b\H/-7< aggregate gross position 总持仓量
;>sq _4_ aggregate limit 总限额
e_\SSH @tw aggregate of salaries tax 合计薪俸税
jjNxatAN aggregate performance 总体表现；总体业绩
2~+'vi aggregate supply 总体供应
ud 5x$` aggregate surplus 总盈余
G6f %/m` aggregate total 整体总额
/]P%b K6B aggregate value 总值；合计价值
e$gaE</ aggregated basis 合计基准
x[zKtX aggregated net chargeable income 合计应课税入息实额
MI? ]8+l aggregation 合并计算；合计；总和
`;R |V aggregation of incomes of husband and wife 夫妇入息合并计算
F@oT7NB/n aggregation of property 财产的总和
3 J23q agio 差价；贴水
HdDo&# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
s#M?
tyhj Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}x>}:"P;W 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:+kg4v&r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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"ZQ PLg 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DX7Ou%P,mg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m/SJ4op$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(v9!g# agreement for a settlement 授产协议
"0p +SZ~D agreement for assignment 转让协议
}//8$ Z<( agreement for sale 售卖协议；买卖协议
"'Q$.sR agreement for sale and purchase 买卖协议
56 /.*qa agreement for the payment of interest 支付利息协议
`\4 RFr$ agreement for the repayment of money 还款协议
ot&j HS' agreement of reinsurance 再保险协议
yL^M~lws Agricultural Bank of China 中国农业银行
hlY S=cgY= air passenger departure tax 飞机乘客离境税
Y0R\u\b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s:qxAUi\/ airport tax 机场税
XY&]T'A alcohol duty 酒精税
ZdJVs/33Vn alienation 让与；让渡；转让
%`t]FV^# alimony 生活费；赡养费
AI IBd All Ordinaries Index [AOI] 所有普通股指数
1t}
(+NNjH all risks 全险；综合险
)eIz{Mdp= All Sales Record for Stock Market 《股票市场成交报告》
8,Q. t7v Allied Capital Resources Limited 新联财务有限公司
d|D'&&&c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nA{ncTg1\ allocation letter 拨款信件
81%qM7v 9H allocation of fund 分配款项；预留款项
4okHAv8; allocation of profit 利润分配；溢利分配
M9ter& allocation warrant 拨款令
(9'G allotment 分配；配股
|1\dCE03} allotment notice 股份配售通知；配股通知
U>3%!83kF allotment of shares 股份分配
Z`0r]V`Ys allowable 可获宽免；免税的
@eAGN|C5 allowable business loss 可扣除的营业亏损
f6(9wz$Trt allowable expenses 可扣税的支出
d6Q :{!Sd" allowance 免税额；津贴；备抵；准备金
W}<M?b4tP allowance for debts 债项的免税额
Z]1z*dv allowance for depreciation by wear and tear 耗损折旧免税额
P5ES rZ@f allowance for funeral expenses 殡殓费的免税额
4`EvEv$i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\!' {-J allowance for repairs and outgoings 修葺及支出方面的免税额
?$`1%Y9 allowance to debtor 给债务人的津贴
pE YrmC alteration of capital 资本更改
_Oaso > alternate trustee 候补受托人
R+@sHsZ@ amalgamation 合并
4IGQ,RTB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T{ v < ambit of charges 征税范围；收费范围
;{F;e)${M amended valuation 经修订的估值
M7cI$=G American Commodities Exchange 美国商品交易所
l yLK$B?/ American Express Bank Limited 美国运通银行
A<*tn?M] American Stock Exchange 美国证券交易所
"8C(_z+]K` amortization 摊销
z? b(|f\! amount due from banks 存放银行同业的款项
9b=^"K amount due from banks abroad 存放海外银行同业的款项
g en3"\Og{ amount due from holding companies 控股公司欠款
aS1P]& amount due from local banks 存放本港银行同业的款项
m%[2x# amount due to banks 银行同业的存款
wTgx(LtH amount due to banks abroad 海外银行同业的存款
KzFs#rhpn amount due to holding companies 控股公司存款
Y;I(6` ,Y amount due to local banks 本港银行同业的存款
0I
ND9h. % amount due to outport banks 外埠银行同业的存款
yU&g|MV_ amount for note issue 发行纸币的款额
7+2a G amount of bond 担保契据的款额
$4ZDT]n amount of consideration 代价款额
X H Zu>[ amount of contribution 供款数额
EF7|%N amount of indebtedness 负债款额
'=G<)z@k amount of principal of the loan 贷款本金额
3\U , Kg amount of rates chargeable 应征差饷数额
uvK%d\ d amount of share capital 股本额
X:} 5L> ' amount of sums assured 承保款额
3Jk?)D y amount of variation 变动幅度
AQBx
k[ amount of vote 拨款数额
jJ{
w - $ amount payable 应付款额
iJp!RO I amount receivable 应收款额
MdTd$ 4J3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@SMy0:c: analysis 分析
+
1%^c (3 ancillary risk 附属风险
x@bl]Z(ne/ annual account 周年帐目；周年帐目报表；年度决算；年结
%w|3: annual accounting date 年结日期
G QB^ annual allowance 每年免税额；年积金；年度津贴；年津
pQm!Bt L annual balance 年度余额
sB1tce annual disposable income 每年可动用收入
gu%'M:Xe annual estimates 周年预算
:@4>}k* annual fee 年费
5<GRi "7A@ annual general meeting 周年大会
0{ Ll4 annual growth rate 年增率；每年增长率
EA{*%9 A annual long-term supplement 长期个案每年补助金
Q8/0C b/ annual pensionable emolument 可供计算退休金的年薪
"OAZ < annual report 年报
O=?X %m # Annual Report on the Consumer Price Index 《消费物价指数年报》
{,mR M DEy annual return 周年报表；周年申报表；每年报税表格
Cot\i\]jv Annual Return Rules 《周年报表规则》
)cmLo0`$ annual review of consumer prices 每年消费物价回顾
W2LblZE! annual roll-forward basis 逐年延展方式
o %J IJ7M annual salary 年薪
_w,0wn9N$ annual statement 年度报表；年度决算表
M{kh=b)V 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
eJ\j{- annuitant 年金受益人
u#k6v\/ annuity 年金
}c#/1J 7 annuity contract 年金合约
9PfU'm|h annuity on human life 人寿年金
f?I *`~k antecedent debt 先前的债项
D\&y(=fzf ante-dated cheque 倒填日期支票
{E HG | anticipated expenditure 预期开支
< 3+&DV-<N anticipated net profit 预期纯利
G+^$JN= anticipated revenue 预期收入
z7pXpy \ anti-inflation measure 反通货膨胀措施
KcF+!;: anti-inflationary stance 反通货膨胀立场
'9Odw@tp apparent deficit 表面赤字
`-YSFQ~O, apparent financial solvency 表面偿债能力
6
&Aa b 56 apparent partner 表面合伙人
b1^Yxe#L application for personal assessment 个人入息课税申请书
54DR .>O application of fund 资金应用
}? '9L: application to release as liquidator and to destruct the books of accounts and documents
_Vf|F 申请免除清盘人职务及毁灭帐簿与文件
1 b%7FrPkd appointed actuary 委任精算师
u` 2k6.- appointed auditor 委任核数师；委任审计师
i1 Sc/ appointed trustee 委任的受托人
\k-juF80 appointer 委任人
0lh6b3tdP apportioned pro rata 按比例分摊
G")EE#W$} apportionment 分配；分摊
'yjH~F. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yzl\{I& apportionment formula 分摊方程式
fzG1<Gem apportionment of estate duty 遗产税的分摊
!T(Omve) appraisal 估价；评估
RYaof W appreciable growth 可观增长
2,nCGSfc appreciable impact 显着影响
^#nWgo7{7 appreciable increase 可观增长
{S(T1ua appreciation 增值；升值
tX}S[jdq appreciation against other currencies 相对其他货币升值
FQ1oq qr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lc#zS_ appreciation tax 增值税
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[CXMbD`* appropriation 拨款；拨用；拨付
K 8c #/o appropriation account 拨款帐目
DCUq.q) Appropriation Bill 拨款法案
*lO+^\HXD appropriation-in-aid system 补助拨款办法
#;]F:TlR approved assets 核准资产
>g2.z> approved basket stock 认可一篮子证券
2` qXD fD` approved budget 核准预算
Wy )g449 approved charitable donation 认可慈善捐款
B`EgL/Wg[ approved charitable institution 认可慈善机构
M oHvXp;X approved currency 核准货币；认可货币
Ls*=mh~IY approved estimates 核准预算
Isb^~c_ P approved estimates of expenditure 核准开支预算
'A2"&6m)28 approved overseas insurer 核准海外保险人
e1Hx"7ew_ approved overseas trust company 核准海外信托公司
nQmYeM approved pooled investment fund 核准汇集投资基金
W RaO.3Q@. approved provident fund scheme 认可公积金计划
1 `\kXaG approved provision 核准拨款
/MtacR approved redeemable share 核准可赎回股份
_3[BS9 approved regional stock 认可地区性证券
Jj:4@p: approved retirement scheme 认可退休金计划
^u,x~nPXg approved subordinated loan 核准附属贷款
XS/TYdXB8 arbitrage 套戥；套汇；套利
4gENV{ L arbitrageur 套戥者；套汇者
Ka{Zoi] arbitrary amount 临时款项
*?&O8 SSBH arrangement 措施；安排；协定
[G/X arrears 欠款
$g;xw ?~# arrears of pay 欠付薪酬
&N ;6G`3 arrears of revenue 逾期未收税款；逾期未收的帐项
-- sb ;QG articles of association 组织章程；组织细则；组织章程细则
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gc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`I$A;OPK7 ascertainment of profit 确定利润
DBDfB b "Asia Clear" “亚洲结算系统”
TKX# / Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;v\n[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[K- s\ Asian Development Fund [ADF] 亚洲发展基金
] p lC Asian dollar bond 亚洲美元债券
5yI D% Asian dollar market 亚洲美元市场
K e8cfd~c Asian dollar rate 亚洲美元利率
_3S{n=9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
II ZsN*^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y~xZ {am asked price 沽盘；喊价；索价；卖方报价
a=dN.OB}F7 assessable income 应评税入息
Tp13V.| assessable loss 应评税亏损
9A!qg< assessable profit 应评税利润
X;NTz75 assessable value 应评税值
HV(Kz assessed profit 估定利润
:ux`*,z h assessed value 经评估价值
?da 3Azp assessment 评税；评定；估价；评税单
0*^Fk=>ej assessment number 评税编号；估价编号
_JH6bvb Q assessment of additional tax 补加税评税
rpmDr7G assessment of performance 业绩评估；实绩评价
}0G Ab2 Assessor 评税主任
8h97~$7) asset price bubbles 资产价格泡沫
7Go!W(8 asset-backed securities 具资产保证的证券
25L{bcng assets accretion 资产增值
}Urt DXhA assets and liabilities 资产与负债
'\Ub*m((1O assets betterment statement 资产递增表；资产改进表
#, 56vVY assets lending 实物放款；有抵押贷款
U?QO'H 5 assets of the company passing on the death 死者去世时转移的公司资产
C0RwW??t assets pledged as security for liabilities 用作负债抵押的资产
?x @khzk assets portfolio 资产投资组合
]!N 5jbA@ assets price 资产价格
bBX~ZWw assets quality 资产质素
A?/?9Gr assets realization 资产变现
$m>e!P>%u assets refinancing arrangement 资产再集资安排
g i)/ iz ` assets securitization 资产证券化
@4i D N assets situated outside Hong Kong 在香港以外地方的资产
J*k4&l assets stripping 削减资产；拆卖资产
:$j~; )2 assets value 资产值
FyEl @ }W assignee 承让人
Z=|@76 assignment 转让；转让书；转让契
iJi|* P5dw assignment of interest 权益转让
d,77 L assignment of letters patent and trade mark 专利证书及商标转让
9O"?T7i"# assignment of property 物业转让；物业转让书
< Yc:,CU assignment right 转让权
> BX_Bou assignor 转让人
JI&>w-~D associate 有联系的人；有关连人士；相联者；合伙人；联系人
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w!V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"hfwj`U associate member 附属会员
,>$#e1!J associated body corporate 相联法人团体
OjN]mp-q associated company 相联公司；联属公司
Ssj'1[% associated corporation 相联法团
sCUPa-cHF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Cv| :.y
公认会计师公会〔英国〕
vzw\f Association of Futures Exchange Brokers 香港期货经纪协会
A-W7!0
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
URAipLvN association of underwriters 承保人组织
E Vf'1^f assumption of control 接管
PT;$@q8 assurance 担保；保险；转易；转易书
3X:F9x>y assurance of interest 权益的转易
tT 7$2 9 at 19XX price 按一九ＸＸ年价格计算
z,9qAts?mh at a discount 按赔价计算；按贴水价格计算；打折扣
gvC2\k{ at a premium 按溢价计算；按升水价格计算
:.d QY=6I at call 通知付款；按通知
g@QpqrT at constant market price 按固定市价计算
bYtF#Y at constant price 按固定价格计算
hCmOSDym at cost 按成本计算
$H#&.IjY at current market price 按当时市价计算；按现时市价计算
& zG= at current price 按当时价格计算；按现时价格计算
9qpH 8j+ at factor cost 按要素成本计算；按生产要素成本计算
oI>; O# at money-of-the-day price 按付款当日价格计算
&^<94l at or better 按指定或较佳价位〔买卖指令〕
-b{*8(d<I at par 按面值计算；平价
gor6c3i at sight 见票即付
x!< C0N>?z at the close 按收市盘
lY 1m% at the opening 按开市盘
ESO (~X+ attestation 见证；见证条款
=y':VIVJC at-the-money option 平价期权
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Bl=]BW!% attorney 受权人；受托代表人
rN}^^9 attornment 新拥有人承认书
T>c;q%A/ attributable profit 可归属利润
g9gy Wz attributable share value 可归属股份价值
(p. 5J Auckland Stock Exchange 奥克兰证券交易所
L^=>)\R2$[ auction 拍卖
>$?Z&7Lv auctioneer 拍卖商
gs!{'=4wT audit 审计；核数
C{c (K! Audit Commission 审计署
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6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
mz#( \p=T 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
sK\?i3 <? audit review 帐目审查
V=YK3){>A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ki' EO$ audited account 审计帐目；经审计的帐目
K9*K4'#R audited annual account 经审计的周年帐目
I@hC$o audited balance sheet 经审计的资产负债表
H P7Ec auditor 核数师；核数主任；审计师
D^A_ 0@ auditor's certificate 核数师证明书；审计师证明书
$/D@=P kc auditor's report 核数师报告；审计师报告
sST6_b Aussie bond 澳元债券
"evLI? austerity budget 紧缩预算
S"Efp/- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ad"::&&Wk Australia All Ordinaries Index 澳洲所有普通股票指数
Jjy}m0)#W_ Australian Dollar [AUD] 澳元
3*FktXmI} Australian Options Market 澳大利亚期权市场
S4| )N,# Australian Securities Commission 澳洲证券事务监察委员会
P$!Ht Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V C.r Australian Stock Exchange 澳大利亚证券交易所
D`LwW` 9 Austrian Schilling [ATS] 奥地利先令
jReI+
pS authentication 认证；鉴证
L JBoS]~ authority to purchase 委托购买证；委购书
3{:d$- y authorization 认可；核准；授权；授权书
{!-w|&bF authorization by direction 指示授权
x $Lt?' authorization by instruction 指令授权
xOkf 9k_ authorization by warrant 令状授权
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Iw+g]`y* authorization of unit trust 单位信托的认可
s# d>yx_b authorized agent 指定代理人
xd>2TW l# authorized capital 法定资本
[*1c.&%( authorized clerk 出市员
B a Xzz authorized dealer 认可交易商
Oy H: authorized financial institution 认可财务机构
'dx4L }d authorized fund 认可基金
>s1HQSe66 authorized fund house 获授权的基金公司；认可基金公司
Jcy`:C\Ay authorized institution 认可机构
@]OI( B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#Q;#A |EZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:}E*u^v K authorized insurer 获授权保险人；获认可承保人
j Sddjs authorized investment 特准投资项目
jL 2f74?1 authorized person 获授权人
<1 hwXo authorized representative 获授权代表
wv1?v_4 authorized share capital 法定股本
oikl Rf automated quotation system 自动报价系统
b?r0n] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0m? ul%= 自动交易系统〔香港期货交易所有限公司〕
Y}4dW' automatic adjustment mechanism 自动调整机制
H-I*; automatic adjustment system 自动调整系统
>f_D|;EV Automatic Clearing House 自动票据交换所
wl! 'Bck= automatic exchange rates accumulation system 自动化汇率累集系统
h>\}- |Ek Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z muq4-. automatic teller machine [ATM] 自动柜员机
l =' lV] autopay 自动转帐
/0(4wZe~? available assets 可用资产
PY` V]|J available fiscal reserve 现存财政储备
4h(aTbHaQ available profit 可用利润
$bMeL7CN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A@`C<O ^ average 平均；平均数；海损
8^M5u>=t; average basic salary 平均基本薪金
|px 4a" average consumer expenditure 平均消费开支；一般消费开支
a8dR . average cost 平均成本
jP+4 'O!s[ average cost of land production 增辟土地平均成本
'o5[ :=K average daily turnover 平均每日成交额
Q9rE_} Z average daily wage rate 平均每日工资率
:s8,i$Ex average expenditure pattern 平均开支模式
m@ jOIt!< average growth rate 平均增长率
z.{ y VQE average net fixed assets 固定资产平均净值
mv + .5X average of relatives 相对价格平均数
F*Qw% average price 平均价格
OD*DHC2rN] average propensity to consume 平均消费倾向；一般消费倾向
b"x:IDW qG average propensity to save 平均储蓄倾向；一般储蓄倾向
M`"2; average rate 平均率
F .AO average revenue 平均收入；平均收益
{\ .2h average stock 平均库存；平均存货
,kLe K{ average yearly rent 平均年租
_&yQW&vH# avoidance of double taxation 避免双重课税
GZO,]%z avoidance of tax 避税
