A:
I*o6Bn
|D A share Ａ股；甲类股份
52#
*{q} abatement of tax 减税；减扣免税额
oF+yh!~mM ABN AMRO Bank N.V. 荷兰银行
UJp'v_hN above-the-line expenditure 线上项目支出；经常预算支出
D?S|]]Y!q above-the-line receipt 线上项目收入；经常预算收入
c 8 ABSA Asia Limited 南非联合亚洲有限公司
:O@n6%pSL absolute change 绝对数值变更
(JdheCq!x absolute expenditure 实际开支
y_W?7 S absolute guideline figure 绝对准则数字
@VOegf+N absolute interest 绝对权益
NRG~ya > absolute order of discharge 绝对破产解除令
?xMTO absolute profit margin 绝对利润幅度
!.V_?aYi8 absolute value 实值；绝对值
O"TVx P: absolutely vested interest 绝对既得权益
S =V absorbed cost 已吸收成本；已分摊成本
Ufi#y<dP absorption 吸收；分摊；合并
@,Dnl v|? absorption rate 吸收率；摊配率；分摊率
v+sF0
j\P ACB Finance Limited 亚洲商业财务有限公司
n{<@-6 acceptable form of reciprocity 合理的互惠条件
AIQ
{^: acceptable rate 适当利率；适当汇率
{U3jJ#K acceptance agreement 承兑协议
\pK&gdw acceptance for honour 参加承兑
?Q=(?yR0] acceptor 承兑人；接受人；受票人
am.d^' acceptor for honour 参加承兑人
;}S_ PnwC@ accident insurance 意外保险
k
75 p Accident Insurance Association of Hong Kong 香港意外保险公会
6 mLC{X[ accident insurance scheme 意外保险计划
=&"pG` x accident year basis 意外年度基准
@%u}|iF| accommodation 通融；贷款
1#"wfiW accommodation bill 通融票据；空头票据
& u[F)| accommodation party 汇票代发人
!E00I0W-h account balance 帐户余额；帐户结余
`l?MmIJ
account book 帐簿
|8k^jq account collected in advance 预收款项
F:<+}{Av account current book 往来帐簿
\j)c?1*$ account of after-acquired property 事后取得的财产报告
$$4flfx account of defaulter 拖欠帐目
BIx *( account payable 应付帐款
8,+T[S account payee only [A/C payee only] 只可转帐；存入收款人帐户
|mWSS'7fI account receivable 应收帐款
j +AZ! $E account receivable report 应收帐款报表
W6EEC<$JL account statement 结单；帐单；会计财务报表
kn3Gg dU account title 帐户名称；会计科目
FO!0TyQ accountant's report 会计师报告
"3Dnp?gB Accountant's Report Rules 会计师报告规则
\& V[<] accounting and auditing procedure 会计与审计程序；会计与核数程序
Dvz 6 E Accounting Arrangements 《会计安排》
VY~*QF~P accounting basis 会计基础
=|$U`~YB accounting by Official Receiver 破产管理署署长呈交的帐目
L&NpC&>wD Accounting Circular 《会计通告》
]mo BVRd accounting class 会计类别
p\ 'X%R accounting date 记帐日期；会计结算日期
G^|b*n!! accounting for money 款项核算
gV ':Xe Accounting Officer 会计主任
zN +jn accounting period 会计报告期；会计期
k8}'@w accounting policy 会计政策；会计方针
$`0^E#Nl accounting practice 会计惯例
FChW`b&S accounting principle 会计准则
u\xrC\Ka accounting record 会计记录
G5 )"%G. accounting report 会计报告
"k [$euV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Wx;%W"a Accounting Society of China 中国会计学会
UDcr5u eKn accounting statement 会计报表
IWN18aaL? accounting system 会计制度；会计系统
Gk58VODo accounting transaction 会计事项；帐务交易
VOATza` accounting treatment 会计处理
]NWcd~"b!Z accounting year 会计年度
at*DYZBjDB accretion 增值；添加
+dq2}gM accrual 应计项目；应累算数目
wp~KrUlR accrual basis 应计制；权责发生制
T72Z<h|< accrual basis accounting 应计制会计；权责发生制会计
yl' IL#n]r accrue 应累算；应计
5c%Fb :BW= accrued benefit 应累算利益
h= YTgJ accrued charges 应计费用
z:dW 'U?1 accrued cumulative preference share dividend 应累算的累积优先股股息
J$jLGy& ' accrued expenses 应累算费用
X&49C:jN accrued interest payable 应付利息；应计未付利息
@ {<^rLt accrued interest receivable 应收利息；应计未收利息
5 8U[IGs( accrued right 累算权益
PDgZ b accruing profit 应累算的利润
D2MIV&pahP accumulated fiscal reserve 累积财政储备
9uc oQ@ accumulated profit 累积利润；滚存溢利
$V<fJpA accumulated reserve 累积储备
`N}'5{I accumulation of surplus income 累积收益盈余
9*n?V ;E acquired assets 既得资产
j9Z1=z acquisition 收购；购置；取得
6+>X`k%D acquisition cost 购置成本
yg|yoL'g acquisition expenses 购置费用
@frV:% acquisition of 100% interest 收购全部股权
O py{i#> acquisition of control 取得控制权
5PpS/I:on acquisition of fixed assets 购置固定资产
W Kd:O)J acquisition of shell “买壳”
jM{5nRQ acquisition price 收购价
4|eI_u{_ act of God 天灾
mSFA i acting partner 执事合伙人
-=1>t3~\ active market 买卖活跃的市场；交投畅旺的市场；旺市
Jl 6 biJx active partner 积极参与的合伙人
11fV|b% active trading 交投活跃
h;cw=G actual circulation 实际流通
Ve"M8-{oKk actual cost 实际成本
=7~;*T s actual expenditure 实际开支；实际支出
#. }&6ZP actual income 实际入息；实际收入；实际收益
* a(GG actual market 现货市场
[Q8vS ;. actual price 现货价；实际价格
<1~_nt~(* actual profit 实际利润
[* ug:PG actual quotation 实盘；实际价位；实际报价
K7q R actual year basis 按实际年度计算
6k37RpgH actuals 实货
Y |-&= actuarial investigation 精算调查
{ueDwnZ actuarial principle 精算原则
rXGa av9 actuarial report 精算师报告
ldaT:
er9 Actuarial Society of Hong Kong 香港精算学会
J}@.f-W\j actuarial valuation 精算师估值
_t X1z ^ actuary 精算师
J6z U# ad referendum agreement 暂定协议；有待覆核的协定
# xq|/JWs ad valorem duty 从价税；按值征税
YcS PU( ad valorem duty system 从价税制
`RE
K ,^U ad valorem fee 从价费
Q? Xqf7y ad valorem tariff 从价关税
-3y
$j+ additional allowance 额外免税额
\:Hh'-77q additional amount for unexpired risk 未过期风险的额外款额
3Z}m5f`t additional assessable profit 补加应评税利润
mI ;\ UOh' additional assessment 补加评税
Neew V=[% additional commitment 额外承担
h)r=+Q\'(S additional commitment vote 额外承担拨款
QT"o"B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b^P \Kky additional dependent parent allowance 供养父母额外免税额
| gGD3H additional provision 额外拨款
`7V'A additional stamp duty 附加印花税
^NxKA'oWQ additional tax 补加税罚款；补加税款
[/J(E\9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6* tky; adjudged bankrupt 被裁定破产
u$"Ew^C adjudicated bankrupt 裁定破产人
@[ '?AsO adjudication fee 裁定费；评定印花税额手续费；评估契据费
.z,`{-7U adjudication of bankruptcy 裁定破产；宣告破产
G$lE0_j2{ adjudication of insolvency 裁定无力偿还债务
W=K+kB adjusted actual 经调整的实数；调整后的实数
sg<c 1 adjusted current assets 经调整的流动资产；调整后的流动资产
a7z% )i;Z adjusted figure 经调整的数字；调整后的数额
jq/ CXYv adjusted liabilities 经调整的负债；调整后的负债
JWxSN9.X adjusted loss 经调整的亏损；调整后的亏损
ae+*gkPv8 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
'z};tIOKJk adjusted profit 经调整的利润；调整后的利润
c8o2* C$ adjusted surplus 经调整的盈余额；调整后的盈余额
-}>H3hr adjusted value 经调整的价值；调整后的价值
> mP( [] adjustment 调整；修订；理算〔保险〕
AD'c#CT adjustment centre 调剂中心
hi ),PfAV adjustment lag 调整过程的时间差距；调整时差
!3*%-8bp adjustment mechanism 调整机制
2<_| 1%C adjustment of loss 亏损调整
X&%;(` adjustment process 调整过程；调整程序
m]VOw)mBF adjustment range 调整幅度
3e;ux 6 administered exchange rate 受管制汇率
*W4~.peoE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V67<Ky> administration expenses 行政费用
pvM`j86 _ administration fee 手续费；行政费
+'9xTd administration in bankruptcy 破产管理
)EsFy6K: administration order 遗产管理令
"!o|^ nN, administrator 管理人；遗产管理人
*Y ?&N 2@c administrator of the estate 遗产管理人
,Mn?h\ admission of debt 债项承认书
%cq8% RT admission of proof 接纳债权证明
5pxw[c53# advance 放贷款项；垫付款项；预支款项；预付款项
~/Kqkhq+c advance account 暂支帐目；预付款帐户
*nY$YwHB advance compensation 预付补偿金
6?l|MU"Q. advance from shareholder 股东垫款
~:UAL}b{\~ advance pending reimbursement 预支以待日后付还
Rap_1o9#\ advanced economy 先进经济体系
<'P +2(Oi advancement 预付；预付财产
Ke\FzZ ] advances warrant 垫款令
U]i Z3^8VT advancing 贷出
^F+7@*u adverse balance 逆差
Qy'-3GB adverse exchange 逆汇
0&6(y*
#Z advertisement addressed to shareholders 在报章刊登的致股东通告
3hR3)(+1 advice for collection 托收通知书
04!akPP< advice of drawing 提款通知书；汇票通知书
+tv"j;z advice of payment 付款通知
J['?ud}@ Advisory Committee [Securities and Futures Commission]
].x`Fq3 谘询委员会〔证券及期货事务监察委员会〕
8ao>]5Rs3 Advisory Committee on Diversification 经济多元化谘询委员会
ztaSIMZ affidavit 誓章；遗产申报誓章
r
4+%9) affidavit of no receipt 述明无收款的誓章
- lI6!a^ affiliate 联号；联营公司；附属公司
$w! v affiliated company 附属公司；联号；联营公司
a +`;:tX, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F#l!LER^1g affordability 负担能力
N8`q.;qewz African Development Bank [AfDB] 非洲开发银行
t[b Zg 9; after-acquired property 事后取得的财产
NKu*kL}W= after-hours dealing 市后交易
frbeCBP&) after-tax profit 税后盈利；税后利润；税后溢利
k{+ Gv}Y agency agreement 代理协议
m^1'aO_;q agency expenses 代理机构的开支
[mG:PTK3 agency fee 代理费
' "o2;J)7 Agency Law 《代理法》
vb]H $@0 agent 代理人；承销人
2P VQSwW: agent of company 公司代理人
esHcE{GNOS agent's fee 代理人费；经纪费
!u%XvxJwDb aggregate 总计；总数；总体数字
I !g+ K aggregate amount 总款额；总额
f:/"OCig aggregate assets and liabilities 总体资产与负债
)9V8&, aggregate at constant price 按固定价格计算的总体数字
Jgzg[6 aggregate demand 总需求
h1Q rFPQnu aggregate gross position 总持仓量
}Ld eU:E4 aggregate limit 总限额
K55]W2I9 aggregate of salaries tax 合计薪俸税
Q+^ "v]V`d aggregate performance 总体表现；总体业绩
h8? E+0 aggregate supply 总体供应
NGuRyZp69& aggregate surplus 总盈余
jH]?vpP aggregate total 整体总额
JO| xX<#: aggregate value 总值；合计价值
%`^{Hh` aggregated basis 合计基准
sj% \ lq aggregated net chargeable income 合计应课税入息实额
Xwk_QFv3 aggregation 合并计算；合计；总和
M[5fNK&nD aggregation of incomes of husband and wife 夫妇入息合并计算
,Zs*07!$f aggregation of property 财产的总和
$ ud\CU:r agio 差价；贴水
Y-:dPc{ 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》
e4Jx%v?_P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qM0Df0$?x 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
~ #9(Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eR vn N>L 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
};nOG; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vo]$[Cp|4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}Uunlz< agreement for a settlement 授产协议
LE4P$%>H agreement for assignment 转让协议
tLe "i> agreement for sale 售卖协议；买卖协议
]MV=@T^8# agreement for sale and purchase 买卖协议
A$XmO}+ agreement for the payment of interest 支付利息协议
5$" I Uq* agreement for the repayment of money 还款协议
T Ue =Yj agreement of reinsurance 再保险协议
`>skcvkm Agricultural Bank of China 中国农业银行
rsC^Re:*jr air passenger departure tax 飞机乘客离境税
f-a+&DB9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{t QZqqdn@ airport tax 机场税
5jK9cF$> alcohol duty 酒精税
g , "" j` alienation 让与；让渡；转让
=&v&qn e9 alimony 生活费；赡养费
}#QYZ nR All Ordinaries Index [AOI] 所有普通股指数
e:zuP.R all risks 全险；综合险
Q%^!j _# All Sales Record for Stock Market 《股票市场成交报告》
.V\: )\<| Allied Capital Resources Limited 新联财务有限公司
Tq!.M1{& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s_Gf7uC allocation letter 拨款信件
~ZZJ/Cu allocation of fund 分配款项；预留款项
h YU4%"X allocation of profit 利润分配；溢利分配
Y|N.R(sAs& allocation warrant 拨款令
w2o5+G= allotment 分配；配股
p& +w allotment notice 股份配售通知；配股通知
Tn(c%ytN allotment of shares 股份分配
iP+3) allowable 可获宽免；免税的
V75P@jv5J allowable business loss 可扣除的营业亏损
04QY
x}a allowable expenses 可扣税的支出
J+=+0{} allowance 免税额；津贴；备抵；准备金
<& p0:S7 allowance for debts 债项的免税额
_q 1E4z allowance for depreciation by wear and tear 耗损折旧免税额
@}iY(-V allowance for funeral expenses 殡殓费的免税额
B>,&{ah/5J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fd/.\s allowance for repairs and outgoings 修葺及支出方面的免税额
EZg$mp1 allowance to debtor 给债务人的津贴
b0!ZA/YC- alteration of capital 资本更改
'AJlkLqm#> alternate trustee 候补受托人
. z&,d&E amalgamation 合并
CWS&f
g%o{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ca!DZ%y ambit of charges 征税范围；收费范围
4Q
n5Mr@< amended valuation 经修订的估值
)MU)'1 jc, American Commodities Exchange 美国商品交易所
o<nkK+=Afm American Express Bank Limited 美国运通银行
>.f'_2#Z& American Stock Exchange 美国证券交易所
yOXL19d@p_ amortization 摊销
D0a3%LBS/2 amount due from banks 存放银行同业的款项
k&SI -jxj amount due from banks abroad 存放海外银行同业的款项
xO2CgqEb amount due from holding companies 控股公司欠款
p} O[A` amount due from local banks 存放本港银行同业的款项
x^P ~+(g amount due to banks 银行同业的存款
>'96SE3 amount due to banks abroad 海外银行同业的存款
0dKi25J amount due to holding companies 控股公司存款
xRPU GGv amount due to local banks 本港银行同业的存款
]J>{ZL amount due to outport banks 外埠银行同业的存款
KJ;NcU q amount for note issue 发行纸币的款额
!Au 9C
amount of bond 担保契据的款额
a>XlkkX amount of consideration 代价款额
$3Sr r* amount of contribution 供款数额
qJ f=f3 amount of indebtedness 负债款额
bf1EMai" amount of principal of the loan 贷款本金额
"fX9bh^ amount of rates chargeable 应征差饷数额
P
gK> Z, amount of share capital 股本额
(n3MbVi3LU amount of sums assured 承保款额
RYem(%jq amount of variation 变动幅度
No G`J$D amount of vote 拨款数额
<m!(eLm+B amount payable 应付款额
h,%b>JF o amount receivable 应收款额
r&?i>.Kz8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{m2lVzK analysis 分析
mDJN)CX ancillary risk 附属风险
|B/A)(c
yV annual account 周年帐目；周年帐目报表；年度决算；年结
AEr8^6 annual accounting date 年结日期
I-?Dil3 annual allowance 每年免税额；年积金；年度津贴；年津
Jt}0%C3d annual balance 年度余额
>@wyiBU annual disposable income 每年可动用收入
hAv.rjhw_ annual estimates 周年预算
_k2 *2db annual fee 年费
tWN hFQ' annual general meeting 周年大会
$ wx)/t< annual growth rate 年增率；每年增长率
/WWD;keP5 annual long-term supplement 长期个案每年补助金
s`Z'5J;S annual pensionable emolument 可供计算退休金的年薪
v<c@bDZ> annual report 年报
22gk1'~dO Annual Report on the Consumer Price Index 《消费物价指数年报》
OD\F*Ry~ annual return 周年报表；周年申报表；每年报税表格
fKN&0N |^R Annual Return Rules 《周年报表规则》
3iC$ "9!p annual review of consumer prices 每年消费物价回顾
p{BBqKv annual roll-forward basis 逐年延展方式
X=U >r annual salary 年薪
j9G1
_ annual statement 年度报表；年度决算表
}HC6m{vH( 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
NHjZ`=J s annuitant 年金受益人
="*:H) annuity 年金
N akSIGm annuity contract 年金合约
fXJ bC+ annuity on human life 人寿年金
[TFd|ywn antecedent debt 先前的债项
7(oX 1hN ante-dated cheque 倒填日期支票
++)3*+N+
anticipated expenditure 预期开支
S_ Pa . anticipated net profit 预期纯利
hwR_<'! anticipated revenue 预期收入
)lsR8 Hi8 anti-inflation measure 反通货膨胀措施
2Yt+[T* anti-inflationary stance 反通货膨胀立场
#ovmX apparent deficit 表面赤字
@CJ`T& apparent financial solvency 表面偿债能力
e dv &! apparent partner 表面合伙人
G$)f5_]7{ application for personal assessment 个人入息课税申请书
>PBP:s1f4> application of fund 资金应用
tUPdq 0%t[ application to release as liquidator and to destruct the books of accounts and documents
$xl>YYEBMH 申请免除清盘人职务及毁灭帐簿与文件
+>u iI4g appointed actuary 委任精算师
C%l +<wpXO appointed auditor 委任核数师；委任审计师
S[zX@3eZV appointed trustee 委任的受托人
] s))O6^f appointer 委任人
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V*Z apportioned pro rata 按比例分摊
bXw!fYm& apportionment 分配；分摊
fi.[a8w:W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QSxR@ hC apportionment formula 分摊方程式
/\0 rRT apportionment of estate duty 遗产税的分摊
WK<:(vu. appraisal 估价；评估
6pCQ P
c*A appreciable growth 可观增长
=K ctAR; appreciable impact 显着影响
5RysN=czA appreciable increase 可观增长
<@puWm[p appreciation 增值；升值
IW<nfg appreciation against other currencies 相对其他货币升值
Bl rZ<\-/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(ndTEnpp appreciation tax 增值税
L~u@n 24 appropriation 拨款；拨用；拨付
hhU:
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s.p4+K J Appropriation Bill 拨款法案
'q_^28rK appropriation-in-aid system 补助拨款办法
D%+cf approved assets 核准资产
R
rtr\ a approved basket stock 认可一篮子证券
AsOkOS 3 approved budget 核准预算
5UgxuuP4 approved charitable donation 认可慈善捐款
UHh7x%$n approved charitable institution 认可慈善机构
ipThw p9 approved currency 核准货币；认可货币
BS_ 3| approved estimates 核准预算
AJ0
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| pA approved overseas insurer 核准海外保险人
g$N/pg2>cT approved overseas trust company 核准海外信托公司
K_" denzT+ approved pooled investment fund 核准汇集投资基金
TOe=6 Z5h approved provident fund scheme 认可公积金计划
/#C}1emK approved provision 核准拨款
dpPu&m+ approved redeemable share 核准可赎回股份
\69h>h approved regional stock 认可地区性证券
{Hu@|Q\ ~& approved retirement scheme 认可退休金计划
}CCTz0[D" approved subordinated loan 核准附属贷款
H>qw@JiO! arbitrage 套戥；套汇；套利
aGR!T{` arbitrageur 套戥者；套汇者
"nzQ$E>?$ arbitrary amount 临时款项
9
Y-y ?Y arrangement 措施；安排；协定
'wg>=|Q5 arrears 欠款
"^UJC- arrears of pay 欠付薪酬
FZ0wtS2 arrears of revenue 逾期未收税款；逾期未收的帐项
ruKm_j#J articles of association 组织章程；组织细则；组织章程细则
+=:*[JEK,U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pp2,d`01[L ascertainment of profit 确定利润
R iPxz =kr "Asia Clear" “亚洲结算系统”
!)1gGXRY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M:9
6QM~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R|&Rq(ow" Asian Development Fund [ADF] 亚洲发展基金
'[z 529HN Asian dollar bond 亚洲美元债券
Q/[g |" Asian dollar market 亚洲美元市场
R'udC} Asian dollar rate 亚洲美元利率
?m(]@6qa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s6k@W T?"^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5C |Y-G asked price 沽盘；喊价；索价；卖方报价
T.}wcQf&* assessable income 应评税入息
6Kbc:w lR assessable loss 应评税亏损
E<~Fi .M;\ assessable profit 应评税利润
FkH HTO assessable value 应评税值
j^V r!y assessed profit 估定利润
@X?7a]+;8 assessed value 经评估价值
OA BMI gX assessment 评税；评定；估价；评税单
?DwI>< W assessment number 评税编号；估价编号
4Ucs9w3[ assessment of additional tax 补加税评税
aJ{-m@/ 5 assessment of performance 业绩评估；实绩评价
e}u68|\EC Assessor 评税主任
cOq'MD r asset price bubbles 资产价格泡沫
0'3f^Ajf asset-backed securities 具资产保证的证券
&&d aQg4Ha assets accretion 资产增值
,Hzz:ce assets and liabilities 资产与负债
2 lc assets betterment statement 资产递增表；资产改进表
w1&\heSQ assets lending 实物放款；有抵押贷款
ZR," w assets of the company passing on the death 死者去世时转移的公司资产
q9h 3/uTv assets pledged as security for liabilities 用作负债抵押的资产
(qbL=R" assets portfolio 资产投资组合
]VCVV!G_=n assets price 资产价格
9Ev<t \B assets quality 资产质素
5Qh$>R4!" assets realization 资产变现
VK]cZ%) assets refinancing arrangement 资产再集资安排
5{"v/nXV assets securitization 资产证券化
XY h)59oM% assets situated outside Hong Kong 在香港以外地方的资产
x* 9 Xu"? assets stripping 削减资产；拆卖资产
e2><Y< assets value 资产值
GGQ%/i]: assignee 承让人
%6%~`((4 assignment 转让；转让书；转让契
Pss$[ % assignment of interest 权益转让
V`WSZ assignment of letters patent and trade mark 专利证书及商标转让
cs]h+yE assignment of property 物业转让；物业转让书
pK|~G."6e assignment right 转让权
2A95vC'u>| assignor 转让人
-P.51q associate 有联系的人；有关连人士；相联者；合伙人；联系人
%A$5mi^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fFNs cY<4w associate member 附属会员
X 3dXRDB' associated body corporate 相联法人团体
9zL(PkC%\ associated company 相联公司；联属公司
@BmI1 associated corporation 相联法团
!S3^{l- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ixY[ HDPq 公认会计师公会〔英国〕
/=(PMoZu Association of Futures Exchange Brokers 香港期货经纪协会
TlEd#XQgf& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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wU5.t -|` assumption of control 接管
V"Sa9P{y" assurance 担保；保险；转易；转易书
!0Mx Bem assurance of interest 权益的转易
-\9K'8 C at 19XX price 按一九ＸＸ年价格计算
EEn8]qJC at a discount 按赔价计算；按贴水价格计算；打折扣
4aGV IQ at a premium 按溢价计算；按升水价格计算
$VxKv7: at call 通知付款；按通知
GiK4LJ~cH) at constant market price 按固定市价计算
E~y( @72) at constant price 按固定价格计算
P U2^4h/[` at cost 按成本计算
0 #S#v2r5 at current market price 按当时市价计算；按现时市价计算
_m. w5nJ at current price 按当时价格计算；按现时价格计算
x>bG xDtu* at factor cost 按要素成本计算；按生产要素成本计算
{6tj$&\) at money-of-the-day price 按付款当日价格计算
WbWEgd%8. at or better 按指定或较佳价位〔买卖指令〕
}WV}i n0 at par 按面值计算；平价
t+ v z=` at sight 见票即付
A`:a
T{j at the close 按收市盘
W5Uw=!LdEY at the opening 按开市盘
=o5|W'>` attestation 见证；见证条款
`PUGg[Zx^ at-the-money option 平价期权
UasU/Q < attorney 受权人；受托代表人
w$DHMpW' attornment 新拥有人承认书
t } YT+S attributable profit 可归属利润
&e6 !/y& attributable share value 可归属股份价值
^?8/9 o Auckland Stock Exchange 奥克兰证券交易所
;EB^1*A Ew auction 拍卖
`oU|U!| auctioneer 拍卖商
dLfB){>S audit 审计；核数
KK}ox%j Audit Commission 审计署
kK|D&Xy` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B2,c_[ UZ. 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
q|g>; _ audit review 帐目审查
8CUlE-R5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3oOr*N3R audited account 审计帐目；经审计的帐目
-.OZ audited annual account 经审计的周年帐目
3c=>;g audited balance sheet 经审计的资产负债表
6]sP " auditor 核数师；核数主任；审计师
WS ^,@>A auditor's certificate 核数师证明书；审计师证明书
.Im=-#EN auditor's report 核数师报告；审计师报告
"U-dw% b}b Aussie bond 澳元债券
}0Ie Kpu5 austerity budget 紧缩预算
:2.<JUDM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Gsu?m Australia All Ordinaries Index 澳洲所有普通股票指数
#\ 8"d Australian Dollar [AUD] 澳元
k2O3{xIjc Australian Options Market 澳大利亚期权市场
5HaI$>h6 Australian Securities Commission 澳洲证券事务监察委员会
c;Gf$9?iC Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c`@";+|r Australian Stock Exchange 澳大利亚证券交易所
PbnAY{J Austrian Schilling [ATS] 奥地利先令
D&{CC authentication 认证；鉴证
T I|h authority to purchase 委托购买证；委购书
;pw9+zo ^M authorization 认可；核准；授权；授权书
fKW)h?.Kd authorization by direction 指示授权
=Nm W}x|n authorization by instruction 指令授权
.b? Aq^i8 authorization by warrant 令状授权
5P{[8PZxbV authorization of unit trust 单位信托的认可
b_X&>^4Dkl authorized agent 指定代理人
,M 9e * authorized capital 法定资本
bq2f?uD-} authorized clerk 出市员
3rY\y+m authorized dealer 认可交易商
L54]l^ls> authorized financial institution 认可财务机构
61w
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ob;O,&e0> authorized fund house 获授权的基金公司；认可基金公司
\U3v5| Q authorized institution 认可机构
?<` ;lu/eL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~F^tLi!5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%Gl1Qi+Po_ authorized insurer 获授权保险人；获认可承保人
PIAE6,* authorized investment 特准投资项目
ed2r<H$ authorized person 获授权人
! QpOrg authorized representative 获授权代表
}xry authorized share capital 法定股本
NBL%5!' automated quotation system 自动报价系统
& 'CUc/, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
npd:a Gx 自动交易系统〔香港期货交易所有限公司〕
15S&,$ 1& automatic adjustment mechanism 自动调整机制
y 2)W"PuG automatic adjustment system 自动调整系统
6e8 gFQ"w2 Automatic Clearing House 自动票据交换所
.DI?-=p|_# automatic exchange rates accumulation system 自动化汇率累集系统
osl\j]U8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&1Cs' automatic teller machine [ATM] 自动柜员机
,+ 5:}hR+ autopay 自动转帐
d'"|Qg_' available assets 可用资产
wX5q=I available fiscal reserve 现存财政储备
d
N$,AO T available profit 可用利润
dVUe!S` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W4,'?o average 平均；平均数；海损
('{ aOiSH average basic salary 平均基本薪金
_, E/HAX average consumer expenditure 平均消费开支；一般消费开支
Cs(sar:7 average cost 平均成本
>(-A"j f average cost of land production 增辟土地平均成本
! 1=*"H%t average daily turnover 平均每日成交额
v;`>pCal average daily wage rate 平均每日工资率
U.5R3z average expenditure pattern 平均开支模式
=Oq *9=v| average growth rate 平均增长率
mITNx^p4f average net fixed assets 固定资产平均净值
;: &|DN3; average of relatives 相对价格平均数
QWnGolN average price 平均价格
vz~Oi average propensity to consume 平均消费倾向；一般消费倾向
@mJ~?d95v average propensity to save 平均储蓄倾向；一般储蓄倾向
Mg2 e0}{ average rate 平均率
Ta[\B WR2 average revenue 平均收入；平均收益
)3)7zulnXH average stock 平均库存；平均存货
L+*:VP6WD average yearly rent 平均年租
: 0 ,yq?M avoidance of double taxation 避免双重课税
hbg$u$1`, avoidance of tax 避税
