A:
Oz# $x A share Ａ股；甲类股份
?}e8 g abatement of tax 减税；减扣免税额
^/47 *vcN5 ABN AMRO Bank N.V. 荷兰银行
Ek~Qp9B above-the-line expenditure 线上项目支出；经常预算支出
2asA]sY above-the-line receipt 线上项目收入；经常预算收入
Ok/~E ABSA Asia Limited 南非联合亚洲有限公司
3ZGU? Z;R absolute change 绝对数值变更
d QVV0)z absolute expenditure 实际开支
`Rub"zM absolute guideline figure 绝对准则数字
)mz [2Sfg absolute interest 绝对权益
d kHcG&) absolute order of discharge 绝对破产解除令
22"M#:r$ absolute profit margin 绝对利润幅度
f ?_YdV Z absolute value 实值；绝对值
^o+2:G5z} absolutely vested interest 绝对既得权益
bHH{bv ~Z absorbed cost 已吸收成本；已分摊成本
0(VH8@h`O absorption 吸收；分摊；合并
|\TOSaZ absorption rate 吸收率；摊配率；分摊率
5"u-oE& ACB Finance Limited 亚洲商业财务有限公司
1& \_|2 acceptable form of reciprocity 合理的互惠条件
GNS5v-" H acceptable rate 适当利率；适当汇率
[u;]J* acceptance agreement 承兑协议
kj~)#KDN acceptance for honour 参加承兑
%6j|/|#] acceptor 承兑人；接受人；受票人
0}2Uj>!i acceptor for honour 参加承兑人
LyH8T'C~ accident insurance 意外保险
p%EU,:I6 Accident Insurance Association of Hong Kong 香港意外保险公会
. Qg! _C accident insurance scheme 意外保险计划
kSv?p1\@&P accident year basis 意外年度基准
6Xb\a^ q accommodation 通融；贷款
z'=*p IY5f accommodation bill 通融票据；空头票据
iT1"Le/N accommodation party 汇票代发人
c[}h( jkP account balance 帐户余额；帐户结余
C '4u+r aq account book 帐簿
B$1nq#@ account collected in advance 预收款项
1k6f|Al - account current book 往来帐簿
Wp/!; account of after-acquired property 事后取得的财产报告
*[*LtyCQt4 account of defaulter 拖欠帐目
R/R[r> 1)6 account payable 应付帐款
\[Op:^S account payee only [A/C payee only] 只可转帐；存入收款人帐户
Vy.A`Hz account receivable 应收帐款
gV1&b
(h account receivable report 应收帐款报表
4- ^|e account statement 结单；帐单；会计财务报表
;2q;RT`h account title 帐户名称；会计科目
$)\%i = accountant's report 会计师报告
\j !JRD+j Accountant's Report Rules 会计师报告规则
%Rj:r!XB: accounting and auditing procedure 会计与审计程序；会计与核数程序
W?mn8Y;{` Accounting Arrangements 《会计安排》
QMea2 q|3$ accounting basis 会计基础
%_;q<@9) accounting by Official Receiver 破产管理署署长呈交的帐目
\u ?z:mV Accounting Circular 《会计通告》
;W]NT 4p accounting class 会计类别
Y$uXBTR`y/ accounting date 记帐日期；会计结算日期
oe_l :Y% accounting for money 款项核算
3P 3x^NI Accounting Officer 会计主任
GzW mXm accounting period 会计报告期；会计期
q{@j$fMt0 accounting policy 会计政策；会计方针
%Js3Y9AL C accounting practice 会计惯例
dRTtDH"% accounting principle 会计准则
767xCP accounting record 会计记录
z)xGZ*{= accounting report 会计报告
H$au02dpU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e;~[PYeu Accounting Society of China 中国会计学会
b)J(0,9`G" accounting statement 会计报表
kD
dY
i7g> accounting system 会计制度；会计系统
1,=U^W.G accounting transaction 会计事项；帐务交易
hV#+joT8i accounting treatment 会计处理
Rcs7 'q 5 accounting year 会计年度
m663%b(5> accretion 增值；添加
u`dWU}m) accrual 应计项目；应累算数目
y K)7%j! accrual basis 应计制；权责发生制
3GUO accrual basis accounting 应计制会计；权责发生制会计
7GY[l3arxv accrue 应累算；应计
v^2K=f[nE accrued benefit 应累算利益
A<2_V1 accrued charges 应计费用
`An|a~G 1 accrued cumulative preference share dividend 应累算的累积优先股股息
!yU!ta Q accrued expenses 应累算费用
XKN`{h-@ accrued interest payable 应付利息；应计未付利息
6pDb5@QjTy accrued interest receivable 应收利息；应计未收利息
8.HqQ:?&2t accrued right 累算权益
c) Zid1 accruing profit 应累算的利润
&?YbAo_K accumulated fiscal reserve 累积财政储备
2c@4<kyfP accumulated profit 累积利润；滚存溢利
/f~ V(DK accumulated reserve 累积储备
| V Ps5 accumulation of surplus income 累积收益盈余
'<5Gf1 @| acquired assets 既得资产
YdX#` acquisition 收购；购置；取得
34_:.QK- acquisition cost 购置成本
*L7 ZyERs acquisition expenses 购置费用
J7W ]St r acquisition of 100% interest 收购全部股权
+C1/02ZJ acquisition of control 取得控制权
ey BLgJt8P acquisition of fixed assets 购置固定资产
+Wh0Of acquisition of shell “买壳”
vS%o>"P acquisition price 收购价
(.4mX
t act of God 天灾
w G [X*/v acting partner 执事合伙人
5jD2%"YUV active market 买卖活跃的市场；交投畅旺的市场；旺市
9$8 B)x active partner 积极参与的合伙人
+:pjQ1LsJ active trading 交投活跃
~f0B u:A) actual circulation 实际流通
o#gb+[ actual cost 实际成本
'qwFV P actual expenditure 实际开支；实际支出
>M[wh> actual income 实际入息；实际收入；实际收益
M%pxv6?""{ actual market 现货市场
{ %X /w'| actual price 现货价；实际价格
}eb}oK actual profit 实际利润
z40uY]Ck actual quotation 实盘；实际价位；实际报价
+168!Jw; actual year basis 按实际年度计算
W(a31d actuals 实货
;W,XP#{W actuarial investigation 精算调查
\M(0@#-$C actuarial principle 精算原则
Eh&*"&fHR actuarial report 精算师报告
0G ^73Z Actuarial Society of Hong Kong 香港精算学会
| S[Gg actuarial valuation 精算师估值
LPX@oh a actuary 精算师
P,lKa. ad referendum agreement 暂定协议；有待覆核的协定
*t. L` G ad valorem duty 从价税；按值征税
S]mXfB(mh ad valorem duty system 从价税制
/ =&HunaxI ad valorem fee 从价费
7.-Q9xv ad valorem tariff 从价关税
f{MXH&d 1\ additional allowance 额外免税额
,<s'/8Ik additional amount for unexpired risk 未过期风险的额外款额
[t/7hx"2t additional assessable profit 补加应评税利润
Ae R3wua additional assessment 补加评税
ce-5XqzY@ additional commitment 额外承担
Q$Q s$ additional commitment vote 额外承担拨款
'D(| NYY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H+y(W5|2/X additional dependent parent allowance 供养父母额外免税额
2Sbo7e additional provision 额外拨款
B'"(qzE-kM additional stamp duty 附加印花税
T#%r\f,l0 additional tax 补加税罚款；补加税款
Y ]&D;w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`6;%HbP$W+ adjudged bankrupt 被裁定破产
{^zieP! adjudicated bankrupt 裁定破产人
Y5 e6|b| adjudication fee 裁定费；评定印花税额手续费；评估契据费
p'z
fo! adjudication of bankruptcy 裁定破产；宣告破产
0)n#$d> adjudication of insolvency 裁定无力偿还债务
$\?BAkx adjusted actual 经调整的实数；调整后的实数
- ` F#MN adjusted current assets 经调整的流动资产；调整后的流动资产
C# IV"Pkq adjusted figure 经调整的数字；调整后的数额
NF+ ^ adjusted liabilities 经调整的负债；调整后的负债
I t>8XKS adjusted loss 经调整的亏损；调整后的亏损
_1_CYrUc 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
U;f~ Q6iu adjusted profit 经调整的利润；调整后的利润
0V6gNEAUg adjusted surplus 经调整的盈余额；调整后的盈余额
\nT, NV11 adjusted value 经调整的价值；调整后的价值
>KXSb@ adjustment 调整；修订；理算〔保险〕
MebL Y $&8 adjustment centre 调剂中心
F_0vh;Jo adjustment lag 调整过程的时间差距；调整时差
TY}9;QL: adjustment mechanism 调整机制
u z-O%R- adjustment of loss 亏损调整
veX#K# adjustment process 调整过程；调整程序
:H($|$\h adjustment range 调整幅度
7(c7- administered exchange rate 受管制汇率
>8h14uCk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z9TmX
A@ administration expenses 行政费用
9NX f~-V- administration fee 手续费；行政费
2k}~"!e1 administration in bankruptcy 破产管理
a oj6/ administration order 遗产管理令
| LdDL953 administrator 管理人；遗产管理人
1}nrVn[B9 administrator of the estate 遗产管理人
~k>H4hV3 admission of debt 债项承认书
$j=c;+W admission of proof 接纳债权证明
KqC8o zup advance 放贷款项；垫付款项；预支款项；预付款项
9>,$q"M }? advance account 暂支帐目；预付款帐户
}jTCzqHW] advance compensation 预付补偿金
uFPJ}m[>5 advance from shareholder 股东垫款
0\XG;KA advance pending reimbursement 预支以待日后付还
T= Q"| S]V advanced economy 先进经济体系
w5zr E k# advancement 预付；预付财产
&, E^ y,r advances warrant 垫款令
HUUN*yikj advancing 贷出
p2T<nP<Pt adverse balance 逆差
}4G/x;D adverse exchange 逆汇
W $&{jr-p advertisement addressed to shareholders 在报章刊登的致股东通告
]M%kt +u! advice for collection 托收通知书
a&oz<4oT advice of drawing 提款通知书；汇票通知书
klSzmi4M advice of payment 付款通知
lS<T|:gz@ Advisory Committee [Securities and Futures Commission]
@BCws ) 谘询委员会〔证券及期货事务监察委员会〕
d +0(H
Advisory Committee on Diversification 经济多元化谘询委员会
_Q&O#f affidavit 誓章；遗产申报誓章
V`:iu n^f affidavit of no receipt 述明无收款的誓章
J*HZ=6L affiliate 联号；联营公司；附属公司
L[v-5 u) affiliated company 附属公司；联号；联营公司
nO-1^HUl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$&IF#uDf affordability 负担能力
]6JI(( African Development Bank [AfDB] 非洲开发银行
JBzRL"| after-acquired property 事后取得的财产
ig
G8L after-hours dealing 市后交易
Y:UDte[Lb after-tax profit 税后盈利；税后利润；税后溢利
ErZYPl agency agreement 代理协议
~Q<h,P agency expenses 代理机构的开支
?+6w8j%\ agency fee 代理费
`Hj{XIOx Agency Law 《代理法》
>IZ|:lsxE agent 代理人；承销人
2Lravb3 agent of company 公司代理人
e'%"G{(D agent's fee 代理人费；经纪费
PEA<H0 aggregate 总计；总数；总体数字
2|a@,TW}- aggregate amount 总款额；总额
j ;%RV)e aggregate assets and liabilities 总体资产与负债
;&="aD aggregate at constant price 按固定价格计算的总体数字
}t.J;(f f: aggregate demand 总需求
2Cy">Exl aggregate gross position 总持仓量
eYSVAj aggregate limit 总限额
79}voDFd aggregate of salaries tax 合计薪俸税
4-ijuqjN aggregate performance 总体表现；总体业绩
Th"0 Cc) aggregate supply 总体供应
)1de<# qM aggregate surplus 总盈余
~\4`tc aggregate total 整体总额
kC : pal aggregate value 总值；合计价值
A\Ax5 eeL aggregated basis 合计基准
^)-* Ubzz aggregated net chargeable income 合计应课税入息实额
H# P)n
R
M aggregation 合并计算；合计；总和
H_3-" m &3 aggregation of incomes of husband and wife 夫妇入息合并计算
]<y _
=> aggregation of property 财产的总和
g$=y#<2? agio 差价；贴水
*c"tW8uR 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》
2oL~N*^C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B ^8]quOH 《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》
y9<]F 6TT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<$m=@@qg 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
HI+87f_Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c{7<z9U 《香港政府和大韩民国政府关于相互促进和保护投资协定》
. Y@)3 agreement for a settlement 授产协议
w?u4-GT agreement for assignment 转让协议
H~fX >6> agreement for sale 售卖协议；买卖协议
fK-tvP0}* agreement for sale and purchase 买卖协议
lawjGI agreement for the payment of interest 支付利息协议
^uG^XY&ItC agreement for the repayment of money 还款协议
Ed&;d+NM agreement of reinsurance 再保险协议
k2]Q~ Agricultural Bank of China 中国农业银行
3RYg-$NK[ air passenger departure tax 飞机乘客离境税
Xgq-r $O2X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z>n<+tso airport tax 机场税
ZAK NyA2 alcohol duty 酒精税
ykq9]Xqhv alienation 让与；让渡；转让
0W}iKT[Z alimony 生活费；赡养费
Y @&1[Z All Ordinaries Index [AOI] 所有普通股指数
V s /Z8t all risks 全险；综合险
> J!J: All Sales Record for Stock Market 《股票市场成交报告》
X{8/]'( Allied Capital Resources Limited 新联财务有限公司
' 3 n?1x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z{' .fq2A allocation letter 拨款信件
`EFPY$9`D allocation of fund 分配款项；预留款项
ry99R|/d1 allocation of profit 利润分配；溢利分配
52RFB!Z[ allocation warrant 拨款令
D4';QCwo allotment 分配；配股
WnATgY t allotment notice 股份配售通知；配股通知
u+U '|6)E allotment of shares 股份分配
Kr;7~`$[ allowable 可获宽免；免税的
:#yjg1aej allowable business loss 可扣除的营业亏损
G"_ 8 `l allowable expenses 可扣税的支出
\W^+aNbv=8 allowance 免税额；津贴；备抵；准备金
e+_~a8 -| allowance for debts 债项的免税额
^F}HWpF_ allowance for depreciation by wear and tear 耗损折旧免税额
FNQR sNi allowance for funeral expenses 殡殓费的免税额
~c;D@.e\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NTj: +z0 allowance for repairs and outgoings 修葺及支出方面的免税额
N.j? : allowance to debtor 给债务人的津贴
~\0uy3% alteration of capital 资本更改
$s[DT!8N alternate trustee 候补受托人
#zRT amalgamation 合并
ss8de9T" ' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/CXrxeo ambit of charges 征税范围；收费范围
n aQ0TN, amended valuation 经修订的估值
*{/L7])gm American Commodities Exchange 美国商品交易所
\QpH~&QIS American Express Bank Limited 美国运通银行
iJIDx9 )Z American Stock Exchange 美国证券交易所
Hh|a(Zq, amortization 摊销
O&ur |&v amount due from banks 存放银行同业的款项
^+v6?%m amount due from banks abroad 存放海外银行同业的款项
p-KMELB amount due from holding companies 控股公司欠款
AdCi*="m amount due from local banks 存放本港银行同业的款项
t&GjW6]W amount due to banks 银行同业的存款
ch^tq",1> amount due to banks abroad 海外银行同业的存款
wK0= I\WN9 amount due to holding companies 控股公司存款
dcK7D d-> amount due to local banks 本港银行同业的存款
#<^ngoOj amount due to outport banks 外埠银行同业的存款
Ax'jNol amount for note issue 发行纸币的款额
8ec 6J*b amount of bond 担保契据的款额
."8bW^: amount of consideration 代价款额
W ix/Az amount of contribution 供款数额
&n|S:" B amount of indebtedness 负债款额
Y<A593 amount of principal of the loan 贷款本金额
h3 B s amount of rates chargeable 应征差饷数额
|fQl 0hL amount of share capital 股本额
G:n,u$2a< amount of sums assured 承保款额
/^BaQeH?R amount of variation 变动幅度
9P pPAF amount of vote 拨款数额
LTSoo .dE amount payable 应付款额
'Z<V( ;W amount receivable 应收款额
btQD G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^p'iX4 M analysis 分析
I eQF+Xz ancillary risk 附属风险
{;iG}j K annual account 周年帐目；周年帐目报表；年度决算；年结
Z$ 8 X1(o annual accounting date 年结日期
(3H'!P7 |~ annual allowance 每年免税额；年积金；年度津贴；年津
n'dxa<F2| annual balance 年度余额
Pk9 4O annual disposable income 每年可动用收入
3I rmDT annual estimates 周年预算
^t|CD|,K_O annual fee 年费
*2$I,
~(P annual general meeting 周年大会
< ($'jlZ annual growth rate 年增率；每年增长率
Ym)8L. annual long-term supplement 长期个案每年补助金
`L-GI{EJ annual pensionable emolument 可供计算退休金的年薪
P[l? annual report 年报
6$d3Ap@Gl Annual Report on the Consumer Price Index 《消费物价指数年报》
]A;{D~X^w annual return 周年报表；周年申报表；每年报税表格
sz5&P )X Annual Return Rules 《周年报表规则》
> @Ux8 # annual review of consumer prices 每年消费物价回顾
3EM=6\#q annual roll-forward basis 逐年延展方式
FG?69b> annual salary 年薪
R V*7? y%3 annual statement 年度报表；年度决算表
(x.O]8GKP Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,mu=#}a@} annuitant 年金受益人
~@3X&E0S annuity 年金
h{ &X`$ annuity contract 年金合约
" `sr# annuity on human life 人寿年金
Z+z x*(X antecedent debt 先前的债项
>bKN$,Qen ante-dated cheque 倒填日期支票
( TQx3DGq anticipated expenditure 预期开支
**zh>Y}6 anticipated net profit 预期纯利
(c{<JYEC anticipated revenue 预期收入
Z+ mesj?. anti-inflation measure 反通货膨胀措施
4 Ar\`{c> anti-inflationary stance 反通货膨胀立场
3c#CEuu apparent deficit 表面赤字
%T.4A j apparent financial solvency 表面偿债能力
`M
"O # apparent partner 表面合伙人
? qn0] . application for personal assessment 个人入息课税申请书
hkS K; application of fund 资金应用
s'&/8RR application to release as liquidator and to destruct the books of accounts and documents
kfod[* 3 申请免除清盘人职务及毁灭帐簿与文件
R\L0 appointed actuary 委任精算师
:/Zy=F9: appointed auditor 委任核数师；委任审计师
}RGp)OFY& appointed trustee 委任的受托人
&&N]u e@> appointer 委任人
2>E .Q@c apportioned pro rata 按比例分摊
u P'x{Pr) apportionment 分配；分摊
*3S ./ C} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ur'a{BI 2R apportionment formula 分摊方程式
' >GZB apportionment of estate duty 遗产税的分摊
H#/}FoBiS appraisal 估价；评估
LK
" 47 appreciable growth 可观增长
IX!Q X appreciable impact 显着影响
'?q \mi appreciable increase 可观增长
SA5
g~{" appreciation 增值；升值
_L?`C appreciation against other currencies 相对其他货币升值
U! GG8;4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mN_KAl n appreciation tax 增值税
:{iS0qJ appropriation 拨款；拨用；拨付
m=Z1DJG appropriation account 拨款帐目
}CR@XD}[ Appropriation Bill 拨款法案
N2 !HkUy2 appropriation-in-aid system 补助拨款办法
`iX~cUQ approved assets 核准资产
w8| 38m approved basket stock 认可一篮子证券
7=YjY)6r^ approved budget 核准预算
@"`J~uK approved charitable donation 认可慈善捐款
%;SOe9 approved charitable institution 认可慈善机构
[SluYmW approved currency 核准货币；认可货币
+Om(&\c(6 approved estimates 核准预算
(GLd" Zq approved estimates of expenditure 核准开支预算
J/M_cO*U approved overseas insurer 核准海外保险人
y4aW8J# approved overseas trust company 核准海外信托公司
aY^_+&&G approved pooled investment fund 核准汇集投资基金
dS7?[[pg9 approved provident fund scheme 认可公积金计划
L*2YAIG approved provision 核准拨款
cx]&ae * approved redeemable share 核准可赎回股份
X 8TwMt approved regional stock 认可地区性证券
8 |2QJ approved retirement scheme 认可退休金计划
";jj ` approved subordinated loan 核准附属贷款
\r_-gn'1b arbitrage 套戥；套汇；套利
82w='~y arbitrageur 套戥者；套汇者
99'e)[\ arbitrary amount 临时款项
29]T:I1d[ arrangement 措施；安排；协定
# d+bld \ arrears 欠款
"=7y6bM arrears of pay 欠付薪酬
xLfx/&2 arrears of revenue 逾期未收税款；逾期未收的帐项
n'<FH<x articles of association 组织章程；组织细则；组织章程细则
vT*z3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
MuzlUW ] ascertainment of profit 确定利润
[m>kOv6>^ "Asia Clear" “亚洲结算系统”
eq0&8/= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.xR J )9q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;\N{z6 Asian Development Fund [ADF] 亚洲发展基金
G(LGa2;Zg Asian dollar bond 亚洲美元债券
f' hrS}e Asian dollar market 亚洲美元市场
W^}fAcQKH Asian dollar rate 亚洲美元利率
I]HrtI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
LKCj@N dV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6,nws5dh asked price 沽盘；喊价；索价；卖方报价
{rQ SB;3 assessable income 应评税入息
]>E)0<t assessable loss 应评税亏损
9oOr-9t3 assessable profit 应评税利润
u n{LwZH assessable value 应评税值
!f
7CN< assessed profit 估定利润
-;/;d z; assessed value 经评估价值
LvlVZjT assessment 评税；评定；估价；评税单
|@{4zoP_N assessment number 评税编号；估价编号
=Q#}
,T assessment of additional tax 补加税评税
xgw[)!g^\ assessment of performance 业绩评估；实绩评价
{+CW_ce Assessor 评税主任
q; &\77i$ asset price bubbles 资产价格泡沫
FerQA9K)x asset-backed securities 具资产保证的证券
QnsD,F; / assets accretion 资产增值
oPSucz&s assets and liabilities 资产与负债
RR,gC"cTi assets betterment statement 资产递增表；资产改进表
,e6n3]W8 assets lending 实物放款；有抵押贷款
,+0#.N s$ assets of the company passing on the death 死者去世时转移的公司资产
f+#^Lngo assets pledged as security for liabilities 用作负债抵押的资产
rkdf htpI assets portfolio 资产投资组合
1P (5+9"s assets price 资产价格
aS
]bTYJ' assets quality 资产质素
T%GdvtmS> assets realization 资产变现
2g>4fZ assets refinancing arrangement 资产再集资安排
a[ Pyxx_K assets securitization 资产证券化
E-P;3lS~ assets situated outside Hong Kong 在香港以外地方的资产
.M3]\I u assets stripping 削减资产；拆卖资产
n<
npJ* assets value 资产值
I[mlQmwsL. assignee 承让人
u9-:/<R#}y assignment 转让；转让书；转让契
q)Qd+:a7{ assignment of interest 权益转让
& e2|]C4 assignment of letters patent and trade mark 专利证书及商标转让
+n]z'pijb assignment of property 物业转让；物业转让书
nE_g^ assignment right 转让权
u4
##*m assignor 转让人
TqzL] 'NS+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
}$6;g-|HX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r_8[}|7; associate member 附属会员
TvV_Tz4e associated body corporate 相联法人团体
yV;_ ]_EO associated company 相联公司；联属公司
60
D0z associated corporation 相联法团
$ yd "bJK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
74Fv9 公认会计师公会〔英国〕
Ly e^G% { Association of Futures Exchange Brokers 香港期货经纪协会
JHF <vyt5< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\UBTNY, association of underwriters 承保人组织
uBdS}U assumption of control 接管
1}O&q6\"J assurance 担保；保险；转易；转易书
*fz]Q>2g a assurance of interest 权益的转易
)U6-&-07 at 19XX price 按一九ＸＸ年价格计算
X~m* ` UH at a discount 按赔价计算；按贴水价格计算；打折扣
1y\ -Iz^ at a premium 按溢价计算；按升水价格计算
~
Z kSYW< at call 通知付款；按通知
Ptfx F]%H at constant market price 按固定市价计算
[^o TC; at constant price 按固定价格计算
xqP DL9\ at cost 按成本计算
Fj q~^_8 at current market price 按当时市价计算；按现时市价计算
*{_WM}G at current price 按当时价格计算；按现时价格计算
QqpXUyHp[ at factor cost 按要素成本计算；按生产要素成本计算
F]_w~1
n5 at money-of-the-day price 按付款当日价格计算
nT(Lh/ at or better 按指定或较佳价位〔买卖指令〕
`7.(dn>WL0 at par 按面值计算；平价
eouxNw}F1 at sight 见票即付
WA~PE` U at the close 按收市盘
PubO|Mf at the opening 按开市盘
lCy BdY9n attestation 见证；见证条款
adi^*7Q] ) at-the-money option 平价期权
R^[b
I; attorney 受权人；受托代表人
[(*ObvEF attornment 新拥有人承认书
L[Z
SgRTu attributable profit 可归属利润
y `)oD0)Fj attributable share value 可归属股份价值
>bgx o< Auckland Stock Exchange 奥克兰证券交易所
# Uc0 W auction 拍卖
/'
+GYS auctioneer 拍卖商
U|[+ M@F_L audit 审计；核数
&OK[n1M Audit Commission 审计署
1rnbUE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w$E8R[J~P 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
`$kKTc:f audit review 帐目审查
@51!vQwqR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#Cj$;q{! audited account 审计帐目；经审计的帐目
P4h^_* d audited annual account 经审计的周年帐目
%jS#DVxBR audited balance sheet 经审计的资产负债表
S,I|8
YE auditor 核数师；核数主任；审计师
`E @TPdu auditor's certificate 核数师证明书；审计师证明书
u~JCMM$ auditor's report 核数师报告；审计师报告
nnw5
!q_ Aussie bond 澳元债券
U};~ff+ austerity budget 紧缩预算
"Uk " Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]]R!MnU:$ Australia All Ordinaries Index 澳洲所有普通股票指数
(x+C =1, Australian Dollar [AUD] 澳元
h;s~I/e( Australian Options Market 澳大利亚期权市场
Mk:k0 ,z Australian Securities Commission 澳洲证券事务监察委员会
^@"H(1Hxu/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
MQ~O G9. Australian Stock Exchange 澳大利亚证券交易所
} `X.^}oe Austrian Schilling [ATS] 奥地利先令
,McwPHEMB authentication 认证；鉴证
c8R#=^ DD authority to purchase 委托购买证；委购书
t<UtSkE1 authorization 认可；核准；授权；授权书
!)!<. x authorization by direction 指示授权
<KBzZ
!n5 authorization by instruction 指令授权
aDDs"DXx authorization by warrant 令状授权
In3},x +$ authorization of unit trust 单位信托的认可
}3^b1D>2O authorized agent 指定代理人
G1 :*F8q authorized capital 法定资本
{[
E7Cf authorized clerk 出市员
Y6&B%t<bo authorized dealer 认可交易商
vt(A? $j|A authorized financial institution 认可财务机构
1\ hh,s authorized fund 认可基金
P&6hk6# authorized fund house 获授权的基金公司；认可基金公司
Q&JnF`* authorized institution 认可机构
U]8 @ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@c >a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lZ\Si authorized insurer 获授权保险人；获认可承保人
1cA4-,YO> authorized investment 特准投资项目
vk^ /[eha authorized person 获授权人
(Lp$EC&%6 authorized representative 获授权代表
KS9 e V authorized share capital 法定股本
Z`W @Od$f automated quotation system 自动报价系统
v/1&V+"^kd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^GS,4[) H 自动交易系统〔香港期货交易所有限公司〕
Boi?Bt automatic adjustment mechanism 自动调整机制
%T_4n^beFQ automatic adjustment system 自动调整系统
@u4q\G\ Automatic Clearing House 自动票据交换所
?E6*Ef automatic exchange rates accumulation system 自动化汇率累集系统
N9|v%-_?) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
``Yw-|&:Ae automatic teller machine [ATM] 自动柜员机
]> :LHW autopay 自动转帐
Za5bx,^ available assets 可用资产
~_;x o?@ba available fiscal reserve 现存财政储备
c@uNA0
p available profit 可用利润
lZ\8$,B) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
);m7;}gE average 平均；平均数；海损
~ 9tPT 0^+ average basic salary 平均基本薪金
sz7|2OV" average consumer expenditure 平均消费开支；一般消费开支
T({]fc!c average cost 平均成本
2O*(F> >dT average cost of land production 增辟土地平均成本
FHoY=fCI average daily turnover 平均每日成交额
b `TA2h average daily wage rate 平均每日工资率
7GyJmzEE average expenditure pattern 平均开支模式
@D'NoA@1A average growth rate 平均增长率
)q+Q tz6D average net fixed assets 固定资产平均净值
n )~9 average of relatives 相对价格平均数
\Y?ByY average price 平均价格
h _SDW %($ average propensity to consume 平均消费倾向；一般消费倾向
_ @U1 1| average propensity to save 平均储蓄倾向；一般储蓄倾向
G#|`Bjv"aP average rate 平均率
3lZ5N@z69 average revenue 平均收入；平均收益
cTq}H_hC average stock 平均库存；平均存货
Zy <gA > average yearly rent 平均年租
s={jwI50 avoidance of double taxation 避免双重课税
@@])B # avoidance of tax 避税
