A:
p-zXp K" A share Ａ股；甲类股份
e*;c(3>( abatement of tax 减税；减扣免税额
d~:!#uWyFk ABN AMRO Bank N.V. 荷兰银行
NX/;+ { above-the-line expenditure 线上项目支出；经常预算支出
43Qtj$F above-the-line receipt 线上项目收入；经常预算收入
0;:.B
j ABSA Asia Limited 南非联合亚洲有限公司
l: <?{)N` absolute change 绝对数值变更
]):< ZsT absolute expenditure 实际开支
9lW;Nk*j: absolute guideline figure 绝对准则数字
v {jQek4 absolute interest 绝对权益
&xY^OCt absolute order of discharge 绝对破产解除令
> 9(hUH absolute profit margin 绝对利润幅度
OQ>x5?um
absolute value 实值；绝对值
=|% C u & absolutely vested interest 绝对既得权益
l#H#+*F absorbed cost 已吸收成本；已分摊成本
])
rrG/3 absorption 吸收；分摊；合并
l-s!A(l absorption rate 吸收率；摊配率；分摊率
%_{tzXim ACB Finance Limited 亚洲商业财务有限公司
hDcEGU_ acceptable form of reciprocity 合理的互惠条件
vpld*TL* acceptable rate 适当利率；适当汇率
"(3BvMA&!9 acceptance agreement 承兑协议
8- _Q FgY acceptance for honour 参加承兑
K!'AkTW+- acceptor 承兑人；接受人；受票人
_`_%Y(Xat acceptor for honour 参加承兑人
w -
Pk7I accident insurance 意外保险
3&[>u;Bp Accident Insurance Association of Hong Kong 香港意外保险公会
DiEluA&w9 accident insurance scheme 意外保险计划
'6xQT-sUih accident year basis 意外年度基准
i 4%xfN accommodation 通融；贷款
dz *7gL;7G accommodation bill 通融票据；空头票据
Sk:ws&D1u accommodation party 汇票代发人
t0nI ('LX, account balance 帐户余额；帐户结余
NyVnA account book 帐簿
ywb4LKD account collected in advance 预收款项
kRTwaNDOD account current book 往来帐簿
@ H7Wb} account of after-acquired property 事后取得的财产报告
P '>SmQ account of defaulter 拖欠帐目
/u0'
6V account payable 应付帐款
)Jk0v_ X account payee only [A/C payee only] 只可转帐；存入收款人帐户
LwK+:4 $ account receivable 应收帐款
q&Gz ] account receivable report 应收帐款报表
i 2sN3it account statement 结单；帐单；会计财务报表
dd\n8f account title 帐户名称；会计科目
n< ud> JIb accountant's report 会计师报告
/}PF\j9#4 Accountant's Report Rules 会计师报告规则
md q;R*` accounting and auditing procedure 会计与审计程序；会计与核数程序
wmTq` X H) Accounting Arrangements 《会计安排》
"v` accounting basis 会计基础
~5 *5 accounting by Official Receiver 破产管理署署长呈交的帐目
wQiX <)O Accounting Circular 《会计通告》
B7]C]=${m accounting class 会计类别
E[*Fz1> accounting date 记帐日期；会计结算日期
AN24Sf'` accounting for money 款项核算
|6(ZD^w Accounting Officer 会计主任
* =wYuJ# accounting period 会计报告期；会计期
Ojt`^r !V accounting policy 会计政策；会计方针
GD:4"$)[o accounting practice 会计惯例
3Ezy %7 accounting principle 会计准则
K,e w >U accounting record 会计记录
7yx$N n`( accounting report 会计报告
y /B JIQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K"0PTWt Accounting Society of China 中国会计学会
A5H3%o(6k accounting statement 会计报表
<TE%Prd}` accounting system 会计制度；会计系统
.p=sBLp8 accounting transaction 会计事项；帐务交易
jU3Z*Z)zN accounting treatment 会计处理
N*`b%XGn3 accounting year 会计年度
~O]]N;>72" accretion 增值；添加
4<?8M vF accrual 应计项目；应累算数目
X5khCL Hi accrual basis 应计制；权责发生制
2 {Chu85 accrual basis accounting 应计制会计；权责发生制会计
IZ m(`b;t^ accrue 应累算；应计
^m /oDB- accrued benefit 应累算利益
>(<ytn t= accrued charges 应计费用
"n: %E accrued cumulative preference share dividend 应累算的累积优先股股息
RKa}$
7 accrued expenses 应累算费用
ZWm8*}3]7_ accrued interest payable 应付利息；应计未付利息
!TP@-
X; accrued interest receivable 应收利息；应计未收利息
yY&3p1AxW] accrued right 累算权益
R-RDT9&< accruing profit 应累算的利润
:mS# h@l accumulated fiscal reserve 累积财政储备
3"kd jOB accumulated profit 累积利润；滚存溢利
9 Li%K OY accumulated reserve 累积储备
` iJhG^w9M accumulation of surplus income 累积收益盈余
fsEzpUY:{W acquired assets 既得资产
h@@nR(<i acquisition 收购；购置；取得
eXkujjSw" acquisition cost 购置成本
(__yh^h:m acquisition expenses 购置费用
7;tJK^J` acquisition of 100% interest 收购全部股权
!bD@aVf?5 acquisition of control 取得控制权
>rP#ukr5 acquisition of fixed assets 购置固定资产
X! j{o acquisition of shell “买壳”
g
>'p >}t acquisition price 收购价
\(Pohw WWo act of God 天灾
_kdL 'x acting partner 执事合伙人
! {82D [5 active market 买卖活跃的市场；交投畅旺的市场；旺市
+dP L>R active partner 积极参与的合伙人
>^ OC{~Az active trading 交投活跃
R@*O!bD actual circulation 实际流通
Q f| U0 actual cost 实际成本
nZ_v/?O actual expenditure 实际开支；实际支出
if)Y9:{r^ actual income 实际入息；实际收入；实际收益
k` {@pt. actual market 现货市场
yCXrVN:`, actual price 现货价；实际价格
O$g_@B0E1 actual profit 实际利润
ZKz,|+X0G actual quotation 实盘；实际价位；实际报价
Cv*x2KF
G actual year basis 按实际年度计算
2iU7 0(H actuals 实货
VN 'Wq 7>6 actuarial investigation 精算调查
W>=o*{(YO actuarial principle 精算原则
M@(^AK{mU actuarial report 精算师报告
K YkS9_y F Actuarial Society of Hong Kong 香港精算学会
i `0 v#P actuarial valuation 精算师估值
t9_E$w^U actuary 精算师
mC z,2K|^~ ad referendum agreement 暂定协议；有待覆核的协定
ph}j[Co ad valorem duty 从价税；按值征税
8$c bVM jh ad valorem duty system 从价税制
kwud?2E ad valorem fee 从价费
7P B)'Wl"6 ad valorem tariff 从价关税
3s:%2%jVK additional allowance 额外免税额
+'G0 {;b additional amount for unexpired risk 未过期风险的额外款额
m$ LVCB additional assessable profit 补加应评税利润
ZO7&vF} additional assessment 补加评税
ur\q OX|{ additional commitment 额外承担
6 8iV/ 7 additional commitment vote 额外承担拨款
Nk;iiz+ _p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y2R \]FrT additional dependent parent allowance 供养父母额外免税额
]O
TH "*j additional provision 额外拨款
E_1="&p additional stamp duty 附加印花税
TS"D]Txs additional tax 补加税罚款；补加税款
EQe5JFR Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E"|4 Y(G adjudged bankrupt 被裁定破产
,zQOZ'^ adjudicated bankrupt 裁定破产人
Q*YYTmZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
@f!Ak zI adjudication of bankruptcy 裁定破产；宣告破产
fRvAKz|rL adjudication of insolvency 裁定无力偿还债务
kL90&nP adjusted actual 经调整的实数；调整后的实数
,WQ^tI=O adjusted current assets 经调整的流动资产；调整后的流动资产
=l9T7az adjusted figure 经调整的数字；调整后的数额
&W6^6=E{g adjusted liabilities 经调整的负债；调整后的负债
k{AyD`'Q adjusted loss 经调整的亏损；调整后的亏损
mF09U(c i 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
a{!r`>I\f adjusted profit 经调整的利润；调整后的利润
3S BZ> adjusted surplus 经调整的盈余额；调整后的盈余额
o:Zd1"Z adjusted value 经调整的价值；调整后的价值
UzKFf&-:;K adjustment 调整；修订；理算〔保险〕
Ao7 `G': adjustment centre 调剂中心
)B!d,HKt; adjustment lag 调整过程的时间差距；调整时差
A
K/z6XGy adjustment mechanism 调整机制
70 B)|<$ adjustment of loss 亏损调整
@4!x>q$ 3 adjustment process 调整过程；调整程序
kL S(w??T adjustment range 调整幅度
t ehUD& administered exchange rate 受管制汇率
)2Hff. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'(#g1 H3 administration expenses 行政费用
S :8OQI administration fee 手续费；行政费
v8I{XU@% administration in bankruptcy 破产管理
ibdO*E administration order 遗产管理令
'+*-s7o{ administrator 管理人；遗产管理人
O!Wd5Y administrator of the estate 遗产管理人
Q0{z).&\(e admission of debt 债项承认书
tJ=di5& admission of proof 接纳债权证明
. -"E^f advance 放贷款项；垫付款项；预支款项；预付款项
(s hK advance account 暂支帐目；预付款帐户
>?YNW advance compensation 预付补偿金
{6d b{ ay_ advance from shareholder 股东垫款
-Y:ROoFOZ advance pending reimbursement 预支以待日后付还
DJQglt}~ advanced economy 先进经济体系
ArI]`h'W advancement 预付；预付财产
}Uf<ZXW advances warrant 垫款令
uD[ "{?H advancing 贷出
*o' 4,+=am adverse balance 逆差
ecX/K.8l adverse exchange 逆汇
!]S=z^" < advertisement addressed to shareholders 在报章刊登的致股东通告
-qe bQv advice for collection 托收通知书
l
SkEuN advice of drawing 提款通知书；汇票通知书
3^.8.q(6 advice of payment 付款通知
\N X Q Advisory Committee [Securities and Futures Commission]
*C,N'M<u 谘询委员会〔证券及期货事务监察委员会〕
/.=r>a }l Advisory Committee on Diversification 经济多元化谘询委员会
2 [!Mx&^ affidavit 誓章；遗产申报誓章
P` '$ affidavit of no receipt 述明无收款的誓章
OK`Z@X_,bW affiliate 联号；联营公司；附属公司
D22Lu ;E affiliated company 附属公司；联号；联营公司
q2_`v5t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_a+ICqR affordability 负担能力
,fnsE^}.U African Development Bank [AfDB] 非洲开发银行
4?/7
bc after-acquired property 事后取得的财产
c Cxi{a1uo after-hours dealing 市后交易
>]}yXg=QK+ after-tax profit 税后盈利；税后利润；税后溢利
+#]|)V Z agency agreement 代理协议
[}3cDR agency expenses 代理机构的开支
V+w u agency fee 代理费
hkW{88 Agency Law 《代理法》
qSQ@p\O~ agent 代理人；承销人
PMKb ]y agent of company 公司代理人
o6?l/nJ agent's fee 代理人费；经纪费
2[dIOb4b
aggregate 总计；总数；总体数字
g]`bnZ7 aggregate amount 总款额；总额
$`vkw(;t)1 aggregate assets and liabilities 总体资产与负债
y,<$X.>QO| aggregate at constant price 按固定价格计算的总体数字
yty` 2$O aggregate demand 总需求
=J@`0 H" aggregate gross position 总持仓量
4R +P aggregate limit 总限额
@+^c"=d1S aggregate of salaries tax 合计薪俸税
Lm.`+W 5 aggregate performance 总体表现；总体业绩
V2yveNz\7 aggregate supply 总体供应
[[qwaI aggregate surplus 总盈余
CW:gEm+ aggregate total 整体总额
D&*LBQ/K aggregate value 总值；合计价值
w{'2q^>6* aggregated basis 合计基准
2z98 3^ aggregated net chargeable income 合计应课税入息实额
'@:[axu aggregation 合并计算；合计；总和
{rPk3 aggregation of incomes of husband and wife 夫妇入息合并计算
d.pp3D 9/ aggregation of property 财产的总和
Q
@2(aR agio 差价；贴水
:HW>9nD . Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
WF/l7u#4i Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k UHie 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
C(,=[Fi- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jX|=n.#q 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q#WE|,a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S l.o,W^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ko}2%4o n agreement for a settlement 授产协议
:pd&d g!5 agreement for assignment 转让协议
Bp0bY9xLg_ agreement for sale 售卖协议；买卖协议
<lOaor
c agreement for sale and purchase 买卖协议
(^H5EeG V{ agreement for the payment of interest 支付利息协议
m1e b8yX agreement for the repayment of money 还款协议
9bn2U iJ k agreement of reinsurance 再保险协议
;,0lUc V Agricultural Bank of China 中国农业银行
\n@V-b air passenger departure tax 飞机乘客离境税
!"! i i$@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/S/aUvN airport tax 机场税
[A_r1g&_ alcohol duty 酒精税
oP]L5S&A alienation 让与；让渡；转让
ogeR Yq,g alimony 生活费；赡养费
S+FQa7k All Ordinaries Index [AOI] 所有普通股指数
G&o64W;-s all risks 全险；综合险
z{6 YC~ All Sales Record for Stock Market 《股票市场成交报告》
2cjEex:& Allied Capital Resources Limited 新联财务有限公司
Bn-J_-%M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+a] j[# allocation letter 拨款信件
uMDtdC8 allocation of fund 分配款项；预留款项
GE tbs+ [ allocation of profit 利润分配；溢利分配
pAg$oe# allocation warrant 拨款令
#` +]{4hR allotment 分配；配股
bm}+}CJ@#0 allotment notice 股份配售通知；配股通知
H'h#wV`( allotment of shares 股份分配
Q>IH``1*e allowable 可获宽免；免税的
ih!~G5Xi9i allowable business loss 可扣除的营业亏损
1#D<ZN allowable expenses 可扣税的支出
A7(M,4`6 allowance 免税额；津贴；备抵；准备金
QUPf *3Oy allowance for debts 债项的免税额
hb! ln7 allowance for depreciation by wear and tear 耗损折旧免税额
C*O
,rm} allowance for funeral expenses 殡殓费的免税额
bp Ml =_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M]B3vPA/v allowance for repairs and outgoings 修葺及支出方面的免税额
W^(Iw%ek allowance to debtor 给债务人的津贴
o
PaZ alteration of capital 资本更改
wA r~< alternate trustee 候补受托人
!
o^Ic`FhS amalgamation 合并
cno;>[$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u 6(GM ambit of charges 征税范围；收费范围
6+Jry@ amended valuation 经修订的估值
V5X i '= American Commodities Exchange 美国商品交易所
=z-5 American Express Bank Limited 美国运通银行
0dh#/ American Stock Exchange 美国证券交易所
A |C_np^z2 amortization 摊销
M*H<
n* amount due from banks 存放银行同业的款项
E&9!1!B amount due from banks abroad 存放海外银行同业的款项
B<+pg amount due from holding companies 控股公司欠款
bqjr 0A7{ amount due from local banks 存放本港银行同业的款项
,|iy1yg( amount due to banks 银行同业的存款
jnDQ{D amount due to banks abroad 海外银行同业的存款
3q CH h amount due to holding companies 控股公司存款
wDZ amount due to local banks 本港银行同业的存款
`x4E ;Wjv amount due to outport banks 外埠银行同业的存款
.uj j:> amount for note issue 发行纸币的款额
'g]=.K+@} amount of bond 担保契据的款额
Q,n4i@E amount of consideration 代价款额
: K;T Q amount of contribution 供款数额
zS?n>ElI amount of indebtedness 负债款额
#~1wv^ amount of principal of the loan 贷款本金额
$vqU|]J` amount of rates chargeable 应征差饷数额
2R] XH
0 amount of share capital 股本额
YnD#p[Wo^ amount of sums assured 承保款额
2) ? amount of variation 变动幅度
x?rbgsB5 & amount of vote 拨款数额
&_YtY47 amount payable 应付款额
dQ`:8S K amount receivable 应收款额
[88{@) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9iK&f\#5 H analysis 分析
X
[!X>w&z| ancillary risk 附属风险
.c: )Qli annual account 周年帐目；周年帐目报表；年度决算；年结
rd|crD 3 annual accounting date 年结日期
[NZ-WU&&LP annual allowance 每年免税额；年积金；年度津贴；年津
WzlS^bZ annual balance 年度余额
jPpRsw> annual disposable income 每年可动用收入
eB7>t@ED annual estimates 周年预算
&
L3UlL annual fee 年费
t5n2eOy~T annual general meeting 周年大会
qf)C%3gXI annual growth rate 年增率；每年增长率
U81;7L8 annual long-term supplement 长期个案每年补助金
'X|v+ ? annual pensionable emolument 可供计算退休金的年薪
mHHzCKE , annual report 年报
s1Okoxh/!V Annual Report on the Consumer Price Index 《消费物价指数年报》
OFIMi ^@ annual return 周年报表；周年申报表；每年报税表格
%Dra 7B% Annual Return Rules 《周年报表规则》
*i%.{ YH annual review of consumer prices 每年消费物价回顾
N
tO? annual roll-forward basis 逐年延展方式
) X~#n annual salary 年薪
^aT;aP^l annual statement 年度报表；年度决算表
cP, ;Qbe 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
PlF!cr7:4 annuitant 年金受益人
ZX h~ 79 annuity 年金
A<2I ! annuity contract 年金合约
KCl &H annuity on human life 人寿年金
hc6.#~i antecedent debt 先前的债项
0FTRm2( ante-dated cheque 倒填日期支票
(GnVwJ<v9V anticipated expenditure 预期开支
[\88@B=jXP anticipated net profit 预期纯利
w/O<.8+ anticipated revenue 预期收入
erXy>H[; anti-inflation measure 反通货膨胀措施
Esb ?U|F4 anti-inflationary stance 反通货膨胀立场
y%2%^wF apparent deficit 表面赤字
a6k (9ZF apparent financial solvency 表面偿债能力
6EZ1YG} apparent partner 表面合伙人
yV8- application for personal assessment 个人入息课税申请书
D>ojW|@} application of fund 资金应用
D9,e3.?p application to release as liquidator and to destruct the books of accounts and documents
7F=2t_2O 申请免除清盘人职务及毁灭帐簿与文件
P &,hiGTDi appointed actuary 委任精算师
#jhQBb4?, appointed auditor 委任核数师；委任审计师
;v%Q8 appointed trustee 委任的受托人
g>UBZA4 appointer 委任人
tK*%8I\s apportioned pro rata 按比例分摊
C?{D"f`[] apportionment 分配；分摊
< sO?ev[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>6XDX=JVI apportionment formula 分摊方程式
c%js u" apportionment of estate duty 遗产税的分摊
bd} r#^'K appraisal 估价；评估
T.J`S(oI appreciable growth 可观增长
pn|p(6 appreciable impact 显着影响
DL
%S(l appreciable increase 可观增长
xQX<w\s appreciation 增值；升值
+O&RBEa[ appreciation against other currencies 相对其他货币升值
l_bL,-|E8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]NbX`' appreciation tax 增值税
^=Q8 ]W_* appropriation 拨款；拨用；拨付
N&?T0Ge; appropriation account 拨款帐目
lt{lHat1 Appropriation Bill 拨款法案
kV_#9z7% appropriation-in-aid system 补助拨款办法
Ft )t`E'%j approved assets 核准资产
qo)Q}0 approved basket stock 认可一篮子证券
j p! approved budget 核准预算
*1\z^4=a] approved charitable donation 认可慈善捐款
1V-=$Q3
V7 approved charitable institution 认可慈善机构
C2CYIo k$& approved currency 核准货币；认可货币
<%M\7NDWDA approved estimates 核准预算
5 ?Uo&e approved estimates of expenditure 核准开支预算
Tt{U"EFO approved overseas insurer 核准海外保险人
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b[ approved overseas trust company 核准海外信托公司
u82h6s<'W approved pooled investment fund 核准汇集投资基金
IO^:FnJJv approved provident fund scheme 认可公积金计划
~g*Y,
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eas approved redeemable share 核准可赎回股份
u)tHOV>& approved regional stock 认可地区性证券
wTB)v ! approved retirement scheme 认可退休金计划
a3Z :C!|O' approved subordinated loan 核准附属贷款
mYiSR arbitrage 套戥；套汇；套利
UaH26fWs arbitrageur 套戥者；套汇者
lTx Y6vi arbitrary amount 临时款项
@c6"RHG9 arrangement 措施；安排；协定
".Lhte R? arrears 欠款
ay=KfY5 arrears of pay 欠付薪酬
g Cg4;b6g arrears of revenue 逾期未收税款；逾期未收的帐项
@YEw^J~ articles of association 组织章程；组织细则；组织章程细则
g&{gD^9)4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
IRlN++I! ascertainment of profit 确定利润
6e -#XCR{ "Asia Clear" “亚洲结算系统”
FYp|oD2=1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gsLr= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JX2m TQ Asian Development Fund [ADF] 亚洲发展基金
Fl B, (Cm Asian dollar bond 亚洲美元债券
;3 G~["DA Asian dollar market 亚洲美元市场
$?[ 1#% Asian dollar rate 亚洲美元利率
_= o1?R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"L9C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N|UBaPS|o asked price 沽盘；喊价；索价；卖方报价
[B}1z assessable income 应评税入息
7k'=F m6za assessable loss 应评税亏损
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Zm assessable profit 应评税利润
t)\D assessable value 应评税值
K?5B>dv@A assessed profit 估定利润
2=i gS #h assessed value 经评估价值
j5PaS k&o= assessment 评税；评定；估价；评税单
4}. WhE|h assessment number 评税编号；估价编号
z0T`5N G@ assessment of additional tax 补加税评税
@PT`CK} assessment of performance 业绩评估；实绩评价
qgwv=5| Assessor 评税主任
T r SN00 asset price bubbles 资产价格泡沫
J!=](s5| asset-backed securities 具资产保证的证券
!T<z'zZU assets accretion 资产增值
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(7N ^@ assets and liabilities 资产与负债
"} S9`-Wd| assets betterment statement 资产递增表；资产改进表
[54@i rH assets lending 实物放款；有抵押贷款
3C> 2x(]M assets of the company passing on the death 死者去世时转移的公司资产
HF*j`} assets pledged as security for liabilities 用作负债抵押的资产
B`g<G e~ assets portfolio 资产投资组合
Q
mb[ e> assets price 资产价格
,"P5D&,_ assets quality 资产质素
.'l.7t assets realization 资产变现
Zk~nB}Xw assets refinancing arrangement 资产再集资安排
0t5Q9#RY assets securitization 资产证券化
s,1pZ T <E assets situated outside Hong Kong 在香港以外地方的资产
a9yIV5_N assets stripping 削减资产；拆卖资产
A rNur~ assets value 资产值
2(c<U6#C'l assignee 承让人
4a(g<5wfI assignment 转让；转让书；转让契
JK@iz I assignment of interest 权益转让
|HaU3E*R assignment of letters patent and trade mark 专利证书及商标转让
aD m-X r assignment of property 物业转让；物业转让书
3S[ w' assignment right 转让权
Fv?R\`52u assignor 转让人
8vz_~p9%j associate 有联系的人；有关连人士；相联者；合伙人；联系人
r!{w93rPX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
YH /S2 D associate member 附属会员
!Z#_X@NFc associated body corporate 相联法人团体
D __lqboz associated company 相联公司；联属公司
ke3HK9P; associated corporation 相联法团
B'G*y2UnG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Fy}MXe"f 公认会计师公会〔英国〕
xT_fr,P Association of Futures Exchange Brokers 香港期货经纪协会
.yctE:n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^/`#9]<% association of underwriters 承保人组织
PphR4 sIM assumption of control 接管
Eg@R[ ^T assurance 担保；保险；转易；转易书
=$"zqa.B6 assurance of interest 权益的转易
opUKrB at 19XX price 按一九ＸＸ年价格计算
?RgU6/ 2 at a discount 按赔价计算；按贴水价格计算；打折扣
s=H/b$v at a premium 按溢价计算；按升水价格计算
F|]o9&/< ] at call 通知付款；按通知
ATYQ6E[{MV at constant market price 按固定市价计算
AIvL#12 at constant price 按固定价格计算
F<PWBs% at cost 按成本计算
*=-__|t at current market price 按当时市价计算；按现时市价计算
WmT}t at current price 按当时价格计算；按现时价格计算
$$2S*q Y at factor cost 按要素成本计算；按生产要素成本计算
At`1) at money-of-the-day price 按付款当日价格计算
c8k6(#\ at or better 按指定或较佳价位〔买卖指令〕
&+E'1h10 at par 按面值计算；平价
K#9(|2 J% at sight 见票即付
xG *lV|<7> at the close 按收市盘
l }2%?d at the opening 按开市盘
%\(y8QV attestation 见证；见证条款
}S~ysQwT at-the-money option 平价期权
>wg9YZ~8 attorney 受权人；受托代表人
}@ O| RkY attornment 新拥有人承认书
O84v*=u A attributable profit 可归属利润
!1a|5
xrn attributable share value 可归属股份价值
b'Fx), Auckland Stock Exchange 奥克兰证券交易所
Q|j@# @O 1 auction 拍卖
G+#| )V auctioneer 拍卖商
F:* [ audit 审计；核数
<FUqD0sQ Audit Commission 审计署
a@5x z) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
877EKvsiC 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 :jnl audit review 帐目审查
j=xtnIq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@\%)'WU audited account 审计帐目；经审计的帐目
WuP([8 audited annual account 经审计的周年帐目
X/`#5<x audited balance sheet 经审计的资产负债表
:/yr(V{ auditor 核数师；核数主任；审计师
[6,]9|~ auditor's certificate 核数师证明书；审计师证明书
\p>]G[g auditor's report 核数师报告；审计师报告
Y^c, mK^ Aussie bond 澳元债券
s0XRL 1kWr austerity budget 紧缩预算
C 0t+Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,E*a$cCw Australia All Ordinaries Index 澳洲所有普通股票指数
*! r\GGb Australian Dollar [AUD] 澳元
:Fi%Cef| Australian Options Market 澳大利亚期权市场
IS0HV$OI Australian Securities Commission 澳洲证券事务监察委员会
h30QCk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DJ
mQZ+{2 Australian Stock Exchange 澳大利亚证券交易所
(PsS E:r}+ Austrian Schilling [ATS] 奥地利先令
RB lO TQjv authentication 认证；鉴证
0_,3/EWa authority to purchase 委托购买证；委购书
[x$eF~Kp authorization 认可；核准；授权；授权书
-CU7u=*b authorization by direction 指示授权
A]tf>H#1 authorization by instruction 指令授权
eZR8<Z % authorization by warrant 令状授权
9Th32}H authorization of unit trust 单位信托的认可
e\d5SKY authorized agent 指定代理人
[5RFQ! authorized capital 法定资本
we:5gK & authorized clerk 出市员
yv!''F:9F authorized dealer 认可交易商
8}"f|6Wm authorized financial institution 认可财务机构
c5B_WqjJ authorized fund 认可基金
gq/ePSa authorized fund house 获授权的基金公司；认可基金公司
,IT)zCpaBP authorized institution 认可机构
}> !" SU:d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8aZey_Hw;+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r'9=k x authorized insurer 获授权保险人；获认可承保人
Y6 ; 0khp authorized investment 特准投资项目
=Xa cG}_ authorized person 获授权人
~x0- iBF authorized representative 获授权代表
U>L=.\\| authorized share capital 法定股本
Zeme`/aBb automated quotation system 自动报价系统
PBAz` y2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YL9t3 ] 自动交易系统〔香港期货交易所有限公司〕
Lilk8|?#W automatic adjustment mechanism 自动调整机制
282+1X automatic adjustment system 自动调整系统
~7ATt8T Automatic Clearing House 自动票据交换所
VHgF#6' automatic exchange rates accumulation system 自动化汇率累集系统
So)KI_M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(v'lb!j^# automatic teller machine [ATM] 自动柜员机
_Y
><ih autopay 自动转帐
<PfPh~ available assets 可用资产
CYFas:rPLT available fiscal reserve 现存财政储备
Kc9mI>u H available profit 可用利润
4ye`;hXy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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*b" average 平均；平均数；海损
](9{}DHV average basic salary 平均基本薪金
G7/?hky 0. average consumer expenditure 平均消费开支；一般消费开支
qh)!| B average cost 平均成本
-9H!j4]T? average cost of land production 增辟土地平均成本
DX%8. @ average daily turnover 平均每日成交额
S,`Sq8H average daily wage rate 平均每日工资率
q*RaX
4V average expenditure pattern 平均开支模式
ltr;pc*) average growth rate 平均增长率
+4:+qGAJ{ average net fixed assets 固定资产平均净值
*(\;}JF - average of relatives 相对价格平均数
Gh gv RR$ average price 平均价格
St7D.| average propensity to consume 平均消费倾向；一般消费倾向
1)/T.q<D" average propensity to save 平均储蓄倾向；一般储蓄倾向
ktw!T{ average rate 平均率
tZNad average revenue 平均收入；平均收益
Yyo9{4v+p{ average stock 平均库存；平均存货
f<> YYeY average yearly rent 平均年租
Xg!|F[i avoidance of double taxation 避免双重课税
$ vw}p . avoidance of tax 避税
