A:
jH4Wu`r;m A share Ａ股；甲类股份
m$q* abatement of tax 减税；减扣免税额
Je`
w/Hl/U ABN AMRO Bank N.V. 荷兰银行
/bqJ6$ above-the-line expenditure 线上项目支出；经常预算支出
@(rLn above-the-line receipt 线上项目收入；经常预算收入
}HZ'i;~r|9 ABSA Asia Limited 南非联合亚洲有限公司
KhbbGdmfS$ absolute change 绝对数值变更
;{cl*EN absolute expenditure 实际开支
c<qJs-C4; absolute guideline figure 绝对准则数字
k${F7I(Tb absolute interest 绝对权益
#Cz:l|\ i absolute order of discharge 绝对破产解除令
V H.}}R S% absolute profit margin 绝对利润幅度
vYG$>* absolute value 实值；绝对值
Aj=c,]2 absolutely vested interest 绝对既得权益
R~BW=Dz,e absorbed cost 已吸收成本；已分摊成本
5c l%>U absorption 吸收；分摊；合并
_Hq)mF absorption rate 吸收率；摊配率；分摊率
)i>T\B ACB Finance Limited 亚洲商业财务有限公司
DZ|/#- k acceptable form of reciprocity 合理的互惠条件
3b B%@^< acceptable rate 适当利率；适当汇率
gH/k}M7tA# acceptance agreement 承兑协议
) $I"LyK) acceptance for honour 参加承兑
(%;D&
~%o acceptor 承兑人；接受人；受票人
]5J*UZ} acceptor for honour 参加承兑人
R
)e^H accident insurance 意外保险
885
,3AdA Accident Insurance Association of Hong Kong 香港意外保险公会
CB?H`R pC. accident insurance scheme 意外保险计划
(fWQ?6[ accident year basis 意外年度基准
g/soop\: accommodation 通融；贷款
px_%5^zRQ accommodation bill 通融票据；空头票据
BRMR>
~k( accommodation party 汇票代发人
*r]#jY4qx account balance 帐户余额；帐户结余
~w R ozV account book 帐簿
Z7R+'OC account collected in advance 预收款项
4'#
_b account current book 往来帐簿
OKzk\F6 account of after-acquired property 事后取得的财产报告
Gp M_ Qp account of defaulter 拖欠帐目
J)Td'iT( account payable 应付帐款
)F35WP~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
B LhuYuON account receivable 应收帐款
eM`"$xc
Oe account receivable report 应收帐款报表
aA.TlG@zP account statement 结单；帐单；会计财务报表
y< 5xlN(+v account title 帐户名称；会计科目
uM~j accountant's report 会计师报告
#/`V.jXt> Accountant's Report Rules 会计师报告规则
M3
$M gsN: accounting and auditing procedure 会计与审计程序；会计与核数程序
LHP?!rO 0 Accounting Arrangements 《会计安排》
:YZMR JL accounting basis 会计基础
l,3[hx accounting by Official Receiver 破产管理署署长呈交的帐目
5bKn6O )K Accounting Circular 《会计通告》
Ss7XjWP.} accounting class 会计类别
:dzam HbX9 accounting date 记帐日期；会计结算日期
-n~VMLd?@ accounting for money 款项核算
_&m Accounting Officer 会计主任
-vC?bumR% accounting period 会计报告期；会计期
}'
t*BaU accounting policy 会计政策；会计方针
Zx]"2U# accounting practice 会计惯例
OC[(Eq accounting principle 会计准则
2]*2b{gF, accounting record 会计记录
{z}OZHJN accounting report 会计报告
) 4'@=q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/1lUFL2D Accounting Society of China 中国会计学会
g @lAk%V4 accounting statement 会计报表
=>6'{32W_ accounting system 会计制度；会计系统
FeFH_ accounting transaction 会计事项；帐务交易
"$BWP accounting treatment 会计处理
z< mU$< accounting year 会计年度
{GiR-q{t accretion 增值；添加
Wc$1Re{z accrual 应计项目；应累算数目
Z`b{r;`m8 accrual basis 应计制；权责发生制
^T|~L<A3 accrual basis accounting 应计制会计；权责发生制会计
p( Q5!3C0q accrue 应累算；应计
f/qG:yTV` accrued benefit 应累算利益
Sf\mg 4, accrued charges 应计费用
rB:W\5~7 accrued cumulative preference share dividend 应累算的累积优先股股息
b
fsTe W+ accrued expenses 应累算费用
,9p
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Kq;Yb& accrued interest receivable 应收利息；应计未收利息
FiqcM-Af4 accrued right 累算权益
R{hKl#j;> accruing profit 应累算的利润
SpY%2Y.Dy accumulated fiscal reserve 累积财政储备
iB 5 Se accumulated profit 累积利润；滚存溢利
# -Ts]4v accumulated reserve 累积储备
9YpD\H` accumulation of surplus income 累积收益盈余
.r?-O{2t acquired assets 既得资产
!}^ {W)h[ acquisition 收购；购置；取得
ZW SYh>" acquisition cost 购置成本
OE/O: F:1j acquisition expenses 购置费用
HLU'1 As65 acquisition of 100% interest 收购全部股权
JQ8wL _C> acquisition of control 取得控制权
"tbKKh66 acquisition of fixed assets 购置固定资产
/ %U+kW acquisition of shell “买壳”
e;<=aa)}? acquisition price 收购价
!285=cxz act of God 天灾
wvA@\-.+ acting partner 执事合伙人
kGMI
? active market 买卖活跃的市场；交投畅旺的市场；旺市
7 P Z0 active partner 积极参与的合伙人
rr# &0`] active trading 交投活跃
pVt8z|p_;{ actual circulation 实际流通
&la;Vu"dp actual cost 实际成本
fG5 U' Vw actual expenditure 实际开支；实际支出
,m:YZ;J(Xd actual income 实际入息；实际收入；实际收益
}CA oB::& actual market 现货市场
Uok? F EN actual price 现货价；实际价格
l M5Xw actual profit 实际利润
A|8(3PiP actual quotation 实盘；实际价位；实际报价
*O|Z[> actual year basis 按实际年度计算
Llk4 = p actuals 实货
R;f!s/^) actuarial investigation 精算调查
{ls $#a+d actuarial principle 精算原则
gfs?H # actuarial report 精算师报告
'kK}9VKl Actuarial Society of Hong Kong 香港精算学会
)sVz;rF< actuarial valuation 精算师估值
5/Q^p" actuary 精算师
<ok/2v ad referendum agreement 暂定协议；有待覆核的协定
,&!Txyye ad valorem duty 从价税；按值征税
n9Z|69W6> ad valorem duty system 从价税制
A5zT^!`[ ad valorem fee 从价费
'tp1|n/1 ad valorem tariff 从价关税
vO"Sy{)Z> additional allowance 额外免税额
Lz S@@ '] additional amount for unexpired risk 未过期风险的额外款额
RUmJ=i'4/ additional assessable profit 补加应评税利润
ZU b6d*B additional assessment 补加评税
}Z- ]m additional commitment 额外承担
hd.^ZD7 additional commitment vote 额外承担拨款
v3Y/D1jd" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*.AokY)_a additional dependent parent allowance 供养父母额外免税额
<5A(rDij additional provision 额外拨款
B8:_yAv o additional stamp duty 附加印花税
&'UY V> additional tax 补加税罚款；补加税款
aO?(ZL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|Gb"%5YD adjudged bankrupt 被裁定破产
x5k6yH n adjudicated bankrupt 裁定破产人
% ^g BDlR^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y0=qn' `. adjudication of bankruptcy 裁定破产；宣告破产
u~6` 9' Ms adjudication of insolvency 裁定无力偿还债务
'@9h@,tc adjusted actual 经调整的实数；调整后的实数
}.O2xZ;}]' adjusted current assets 经调整的流动资产；调整后的流动资产
{b[ 8x
adjusted figure 经调整的数字；调整后的数额
hV/$6 8A_ adjusted liabilities 经调整的负债；调整后的负债
7^h?<X\ adjusted loss 经调整的亏损；调整后的亏损
*Y6BPFE*4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
O/ >$kG%ge adjusted profit 经调整的利润；调整后的利润
AS[cz!
> adjusted surplus 经调整的盈余额；调整后的盈余额
1y l2i |m+ adjusted value 经调整的价值；调整后的价值
pIk&NI adjustment 调整；修订；理算〔保险〕
Ujw A06 adjustment centre 调剂中心
}|
_uqvin adjustment lag 调整过程的时间差距；调整时差
%< JjftNQ adjustment mechanism 调整机制
P7(+{d{ adjustment of loss 亏损调整
JGp~A#H& adjustment process 调整过程；调整程序
%zyO} adjustment range 调整幅度
_* ] ~MQ= administered exchange rate 受管制汇率
n3-u.Fb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PBb@J'b administration expenses 行政费用
+s
c|PB administration fee 手续费；行政费
J.mEOo!> administration in bankruptcy 破产管理
HjV3PFg
administration order 遗产管理令
K.n #;| administrator 管理人；遗产管理人
L{ ;q ^ administrator of the estate 遗产管理人
qCn ( ~: admission of debt 债项承认书
I3D8xl>P\ admission of proof 接纳债权证明
Sb+pB58&N advance 放贷款项；垫付款项；预支款项；预付款项
l)fF)\ |;= advance account 暂支帐目；预付款帐户
Q i#%&Jz>f advance compensation 预付补偿金
Z16G advance from shareholder 股东垫款
WaQCq0Enj advance pending reimbursement 预支以待日后付还
s!``OyI/Z advanced economy 先进经济体系
b &B <'Wb advancement 预付；预付财产
#[C |%uq advances warrant 垫款令
8l0%:6XbI advancing 贷出
0ejx; Mum adverse balance 逆差
n|Vs2 7 adverse exchange 逆汇
a= ;7 advertisement addressed to shareholders 在报章刊登的致股东通告
&96I4su advice for collection 托收通知书
d>eVR advice of drawing 提款通知书；汇票通知书
CeoK@y=o advice of payment 付款通知
"d>{hP Advisory Committee [Securities and Futures Commission]
IY?[ 0S 谘询委员会〔证券及期货事务监察委员会〕
gR"'|c Advisory Committee on Diversification 经济多元化谘询委员会
bWo-(
qx q affidavit 誓章；遗产申报誓章
a; D{P`%n affidavit of no receipt 述明无收款的誓章
~sshhuF affiliate 联号；联营公司；附属公司
Glcl7f"<^ affiliated company 附属公司；联号；联营公司
&xMR{: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
={-\)j affordability 负担能力
R3<>]/1p|P African Development Bank [AfDB] 非洲开发银行
c 's=>-X after-acquired property 事后取得的财产
7-.Y VM~R after-hours dealing 市后交易
/Ou`$2H87 after-tax profit 税后盈利；税后利润；税后溢利
*r$Yv&c, agency agreement 代理协议
]fI v{[A_
agency expenses 代理机构的开支
MbC7`Sp&i agency fee 代理费
<ZxxlJS)6 Agency Law 《代理法》
;?1H& agent 代理人；承销人
a33}CVG-e3 agent of company 公司代理人
<Vm+Lt9 agent's fee 代理人费；经纪费
2?58=i%b aggregate 总计；总数；总体数字
tzJdUZJ aggregate amount 总款额；总额
Q\ TawRK8 aggregate assets and liabilities 总体资产与负债
/<vb v aggregate at constant price 按固定价格计算的总体数字
t&^9o $ aggregate demand 总需求
7R[4XQ% aggregate gross position 总持仓量
nellN}jYsM aggregate limit 总限额
ehl) {Dd^ aggregate of salaries tax 合计薪俸税
-$J\BkI aggregate performance 总体表现；总体业绩
6 uW?xB9 aggregate supply 总体供应
,J"6(nk aggregate surplus 总盈余
;ajCnSmR aggregate total 整体总额
'{p/F
$ aggregate value 总值；合计价值
j1%o+#df aggregated basis 合计基准
d76k1 -m\o aggregated net chargeable income 合计应课税入息实额
l9"0Wu@_x aggregation 合并计算；合计；总和
b 26#0;i aggregation of incomes of husband and wife 夫妇入息合并计算
fi ^ I1*S aggregation of property 财产的总和
b[< r+e8 agio 差价；贴水
`@q[&^ 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》
u~7mH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xV[X#.3 《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》
Nl ,M9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xQ9P'ru 《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》
M?T b9c?` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~q4KQ&.! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%bgjJ` agreement for a settlement 授产协议
"i_I<?aGB agreement for assignment 转让协议
~+}w>jIm{| agreement for sale 售卖协议；买卖协议
t=o0
#jo agreement for sale and purchase 买卖协议
lxx)l(& agreement for the payment of interest 支付利息协议
x7) j?2 agreement for the repayment of money 还款协议
<|[G=GA\S! agreement of reinsurance 再保险协议
5drc8_fZ Agricultural Bank of China 中国农业银行
htX;"R& air passenger departure tax 飞机乘客离境税
DW&%"$2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CRf ! tsj@ airport tax 机场税
.|iMKRq alcohol duty 酒精税
iZ
% KHqG alienation 让与；让渡；转让
h3D~?Iom alimony 生活费；赡养费
\fIGMoy! All Ordinaries Index [AOI] 所有普通股指数
M3 ihtY all risks 全险；综合险
'g.9
g oQ All Sales Record for Stock Market 《股票市场成交报告》
YyEW}2 Allied Capital Resources Limited 新联财务有限公司
pQAG%i^mF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_jg&}HM allocation letter 拨款信件
:so2 {.t- allocation of fund 分配款项；预留款项
Jn3cU allocation of profit 利润分配；溢利分配
;[TC`DuNj0 allocation warrant 拨款令
"<ua G?: allotment 分配；配股
iq2)oC_ allotment notice 股份配售通知；配股通知
' RK .w^ allotment of shares 股份分配
a3 D''Ra allowable 可获宽免；免税的
e f8_w6i allowable business loss 可扣除的营业亏损
P,U$
X+ allowable expenses 可扣税的支出
([SrIG> X allowance 免税额；津贴；备抵；准备金
\^a(B{ allowance for debts 债项的免税额
t&}Z~ Zp allowance for depreciation by wear and tear 耗损折旧免税额
"}
=RPc%9 allowance for funeral expenses 殡殓费的免税额
2u9O+]EP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l?Vm/YXb allowance for repairs and outgoings 修葺及支出方面的免税额
I,;@\ allowance to debtor 给债务人的津贴
P"d7A f alteration of capital 资本更改
\Jm fQrBQ alternate trustee 候补受托人
A/V"&H[ amalgamation 合并
/{@^h#4M1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U$jw8I'. ambit of charges 征税范围；收费范围
D#Qfa!=g amended valuation 经修订的估值
afrU>#+" American Commodities Exchange 美国商品交易所
Bu|U z0Y American Express Bank Limited 美国运通银行
\ldjWc<S American Stock Exchange 美国证券交易所
nF$n[: amortization 摊销
,ab_u@ amount due from banks 存放银行同业的款项
W[Kv
Qt3% amount due from banks abroad 存放海外银行同业的款项
8axz`2 ` amount due from holding companies 控股公司欠款
!-% fCg(B amount due from local banks 存放本港银行同业的款项
I3sH8/* amount due to banks 银行同业的存款
b-4g HW amount due to banks abroad 海外银行同业的存款
7OuzQzhcK amount due to holding companies 控股公司存款
k\->uSU9 amount due to local banks 本港银行同业的存款
J |4q9$ amount due to outport banks 外埠银行同业的存款
xS.Rpx/8 amount for note issue 发行纸币的款额
vC$Q4>m amount of bond 担保契据的款额
dQ P7CP amount of consideration 代价款额
[O~' \ Q amount of contribution 供款数额
&q~**^;' amount of indebtedness 负债款额
Ip c2Qsa amount of principal of the loan 贷款本金额
S%+,:kq amount of rates chargeable 应征差饷数额
YdsY 2 amount of share capital 股本额
]j.=zQP?' amount of sums assured 承保款额
j{}-zQ]n amount of variation 变动幅度
{ a2Y7\C/ amount of vote 拨款数额
S}fU2Wi amount payable 应付款额
QY14N{]T\p amount receivable 应收款额
}{FKs!(4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P$l-p'U- analysis 分析
yLv jfP1 ancillary risk 附属风险
"mT95x\NA\ annual account 周年帐目；周年帐目报表；年度决算；年结
"s[Y $!# annual accounting date 年结日期
;/tZ sE{ annual allowance 每年免税额；年积金；年度津贴；年津
Q depzo>E annual balance 年度余额
m
,B,dqT annual disposable income 每年可动用收入
iV+'p- >/ annual estimates 周年预算
RSL%< annual fee 年费
Jt-s6-2 annual general meeting 周年大会
\1 ` L-lz annual growth rate 年增率；每年增长率
e|Ip7` annual long-term supplement 长期个案每年补助金
"F_o%!l annual pensionable emolument 可供计算退休金的年薪
6@0
wKV!D annual report 年报
1X-K u GaD Annual Report on the Consumer Price Index 《消费物价指数年报》
aJh =4j~. annual return 周年报表；周年申报表；每年报税表格
x0t&hY >P! Annual Return Rules 《周年报表规则》
[s 1Hd~$ annual review of consumer prices 每年消费物价回顾
> | d ^ annual roll-forward basis 逐年延展方式
+a'QHtg annual salary 年薪
D+$ k annual statement 年度报表；年度决算表
kk`BwRh)d; 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
/cmnX'z annuitant 年金受益人
Znl&.,c) annuity 年金
-I, _{3. S annuity contract 年金合约
44s
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annuity on human life 人寿年金
]J= S\ antecedent debt 先前的债项
C):RE<X ante-dated cheque 倒填日期支票
B_f0-nKP anticipated expenditure 预期开支
n])-+[F anticipated net profit 预期纯利
M~& |-Hm
anticipated revenue 预期收入
#3uBq(-Z anti-inflation measure 反通货膨胀措施
{HgW9N( anti-inflationary stance 反通货膨胀立场
x .>E 7
+ apparent deficit 表面赤字
IKJ~sw~AQ apparent financial solvency 表面偿债能力
O5"o/Y~m apparent partner 表面合伙人
c[=%v]j:u application for personal assessment 个人入息课税申请书
P1P P#>E-2 application of fund 资金应用
zs +[Aco) application to release as liquidator and to destruct the books of accounts and documents
apW0(&\ 申请免除清盘人职务及毁灭帐簿与文件
6r"PtHr appointed actuary 委任精算师
rWN#QL()* appointed auditor 委任核数师；委任审计师
3YY<2< appointed trustee 委任的受托人
WIwbf |\ appointer 委任人
kvU0 $1 apportioned pro rata 按比例分摊
?$O5w* apportionment 分配；分摊
~;ink Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ru%:
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)g4oUZDF apportionment of estate duty 遗产税的分摊
IB wqu w+ appraisal 估价；评估
0m5Q;|mH appreciable growth 可观增长
Z=: oI Ae appreciable impact 显着影响
JCIm*6~ appreciable increase 可观增长
<`dF~ appreciation 增值；升值
qZ!1>` B appreciation against other currencies 相对其他货币升值
#unE>#DW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y^)VHE] appreciation tax 增值税
{$i JYS\ appropriation 拨款；拨用；拨付
(xU+Y1*g"% appropriation account 拨款帐目
k&nhF9Y 4 Appropriation Bill 拨款法案
_ Ko0 appropriation-in-aid system 补助拨款办法
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yF% approved assets 核准资产
Tb-`0^y&X1 approved basket stock 认可一篮子证券
'e6 W$?z approved budget 核准预算
y) 3( approved charitable donation 认可慈善捐款
MDkIaz\U approved charitable institution 认可慈善机构
}9C5U>? approved currency 核准货币；认可货币
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approved estimates 核准预算
9X&Xs/B approved estimates of expenditure 核准开支预算
inBd.%Yr approved overseas insurer 核准海外保险人
H*QN/{|RU approved overseas trust company 核准海外信托公司
oH+UuP2a-J approved pooled investment fund 核准汇集投资基金
=J8)Z'Jr approved provident fund scheme 认可公积金计划
1{ #Xa= approved provision 核准拨款
!2x"'o approved redeemable share 核准可赎回股份
Q6S[sTKR approved regional stock 认可地区性证券
oB[3? e approved retirement scheme 认可退休金计划
7YbI|~ approved subordinated loan 核准附属贷款
Q:+Y-&||" arbitrage 套戥；套汇；套利
K*J8(/WkD arbitrageur 套戥者；套汇者
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A arbitrary amount 临时款项
vg5zsR0u arrangement 措施；安排；协定
8Gb=aF1 arrears 欠款
sF;1)7]Pq arrears of pay 欠付薪酬
+ N[dYm arrears of revenue 逾期未收税款；逾期未收的帐项
bcpH|}[F) articles of association 组织章程；组织细则；组织章程细则
Fga9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@{_PO {=\C ascertainment of profit 确定利润
o,) p *glO "Asia Clear" “亚洲结算系统”
*9^CgLF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^JtGT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>Z^7=5K"O Asian Development Fund [ADF] 亚洲发展基金
c : *wev Asian dollar bond 亚洲美元债券
Y,D\_il_ Asian dollar market 亚洲美元市场
(Cp :NS Asian dollar rate 亚洲美元利率
n#3y2,Ml Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pmCBe6n \l Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i/x PO asked price 沽盘；喊价；索价；卖方报价
HqgTu` assessable income 应评税入息
^OG^ %
x" assessable loss 应评税亏损
5*buRYck0 assessable profit 应评税利润
jTw s0=F* assessable value 应评税值
6o;lTOe s assessed profit 估定利润
UO"8 I2rB assessed value 经评估价值
7k6rhf7H assessment 评税；评定；估价；评税单
S=aXmz< assessment number 评税编号；估价编号
~Y)Au?d(a assessment of additional tax 补加税评税
3 :Co K# assessment of performance 业绩评估；实绩评价
D .C m& Assessor 评税主任
P[P!WLr"" asset price bubbles 资产价格泡沫
n E-=7S L asset-backed securities 具资产保证的证券
glHag"( assets accretion 资产增值
wX 41R]pF assets and liabilities 资产与负债
6X|KKsPzX assets betterment statement 资产递增表；资产改进表
#bu`W!p} assets lending 实物放款；有抵押贷款
mKpUEJ<a assets of the company passing on the death 死者去世时转移的公司资产
k5-mK{RZ assets pledged as security for liabilities 用作负债抵押的资产
-I=}SZ assets portfolio 资产投资组合
">fgoDQ assets price 资产价格
Q Hs=Zh;" assets quality 资产质素
ciC4V^f assets realization 资产变现
>^J!Z~;L) assets refinancing arrangement 资产再集资安排
lYw A5|+ assets securitization 资产证券化
<Mc:Cg8> assets situated outside Hong Kong 在香港以外地方的资产
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km assets stripping 削减资产；拆卖资产
\f66ipZK* assets value 资产值
ip5s'S~ assignee 承让人
6\o. wq assignment 转让；转让书；转让契
66L *6O 4 assignment of interest 权益转让
SgXXitg9+ assignment of letters patent and trade mark 专利证书及商标转让
r.ajw&J2 assignment of property 物业转让；物业转让书
Y_/Kd7,\~ assignment right 转让权
`MTOe 1 assignor 转让人
l"*>>/U k associate 有联系的人；有关连人士；相联者；合伙人；联系人
He!0&B\7h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
R:.7 c(s associated body corporate 相联法人团体
G|O"Kv6 associated company 相联公司；联属公司
W>@%d`>o5 associated corporation 相联法团
L0&!Qct
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V$v;lvt^Uq 公认会计师公会〔英国〕
T)C Association of Futures Exchange Brokers 香港期货经纪协会
Fah}#, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"\_}"0 H association of underwriters 承保人组织
%Vt@7SwRJ assumption of control 接管
t1Jz?Ix6% assurance 担保；保险；转易；转易书
_)Qt,$ assurance of interest 权益的转易
bfpW ^y at 19XX price 按一九ＸＸ年价格计算
xBw"RCBz^ at a discount 按赔价计算；按贴水价格计算；打折扣
},Z -w_H at a premium 按溢价计算；按升水价格计算
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BZ at call 通知付款；按通知
V)(pe #P at constant market price 按固定市价计算
w@:o:yLS at constant price 按固定价格计算
)d.7xY7! at cost 按成本计算
-x_iqrB at current market price 按当时市价计算；按现时市价计算
>8AtT=}w at current price 按当时价格计算；按现时价格计算
8dZH&G@; at factor cost 按要素成本计算；按生产要素成本计算
zIAMM at money-of-the-day price 按付款当日价格计算
O3BU.X1'% at or better 按指定或较佳价位〔买卖指令〕
t o ? "{ at par 按面值计算；平价
hXr vb[6 at sight 见票即付
pP/o2 at the close 按收市盘
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SQ at the opening 按开市盘
&0C!P= -p attestation 见证；见证条款
i{e<kKh at-the-money option 平价期权
(Iq\+@xE= attorney 受权人；受托代表人
33;|52$ attornment 新拥有人承认书
&YMVoy VD
attributable profit 可归属利润
Y-{spTI attributable share value 可归属股份价值
WI~%n
Auckland Stock Exchange 奥克兰证券交易所
VmT 5? i auction 拍卖
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95}7 auctioneer 拍卖商
<%R r-, audit 审计；核数
Fh/C{cX9g Audit Commission 审计署
=H?N b:s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G? _,( 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〕
5g5pzww audit review 帐目审查
w6yeX<!ll Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hWW<]qzA, audited account 审计帐目；经审计的帐目
'Qfy+_0 audited annual account 经审计的周年帐目
v4 .V%tg! audited balance sheet 经审计的资产负债表
O71rLk; auditor 核数师；核数主任；审计师
T6,lk1S'= auditor's certificate 核数师证明书；审计师证明书
0ND7F auditor's report 核数师报告；审计师报告
O0l; Qi Aussie bond 澳元债券
ixH7oWH# austerity budget 紧缩预算
'Hia6 <m3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a $|u!_)!h Australia All Ordinaries Index 澳洲所有普通股票指数
:OZhEBL&b Australian Dollar [AUD] 澳元
U{}7:&As Australian Options Market 澳大利亚期权市场
[}Iq-sz;0 Australian Securities Commission 澳洲证券事务监察委员会
bbM
!<&F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mT9\%5d3 Australian Stock Exchange 澳大利亚证券交易所
68>zO % Austrian Schilling [ATS] 奥地利先令
`&6]P :_qp authentication 认证；鉴证
puyL(ohem authority to purchase 委托购买证；委购书
j w462h authorization 认可；核准；授权；授权书
>k#aB.6 authorization by direction 指示授权
{2Ibd i authorization by instruction 指令授权
;5l|-&{@* authorization by warrant 令状授权
[eN{Ft0x authorization of unit trust 单位信托的认可
!Yf0y;e|: authorized agent 指定代理人
l85" C authorized capital 法定资本
0cbF.Um8 authorized clerk 出市员
iTvCkb48m authorized dealer 认可交易商
=w8 YZs8w authorized financial institution 认可财务机构
Lgfr"{C authorized fund 认可基金
srkOa d authorized fund house 获授权的基金公司；认可基金公司
< KA@A} authorized institution 认可机构
/W> " G1) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7L6M#B[)e5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?n+\T'f! authorized insurer 获授权保险人；获认可承保人
q<8HG_ authorized investment 特准投资项目
Z}C%%2Iz authorized person 获授权人
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{RC authorized representative 获授权代表
% G&v@R authorized share capital 法定股本
<coCu0 automated quotation system 自动报价系统
jdp:G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w6 Q]?p+ 自动交易系统〔香港期货交易所有限公司〕
y_&XF>k91 automatic adjustment mechanism 自动调整机制
X9j+$X \j automatic adjustment system 自动调整系统
=R "tnjR Automatic Clearing House 自动票据交换所
N-|Jj?c automatic exchange rates accumulation system 自动化汇率累集系统
bW|y - GM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O5?Eb automatic teller machine [ATM] 自动柜员机
ZIl<y{ autopay 自动转帐
gk#rA/x available assets 可用资产
f+Go 8Lg=M available fiscal reserve 现存财政储备
3"n8B 6 available profit 可用利润
jg8P4s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n58jB:XR( average 平均；平均数；海损
SAJ=)h~ average basic salary 平均基本薪金
FM)*>ax{ average consumer expenditure 平均消费开支；一般消费开支
{;/o4[jlg average cost 平均成本
)]R?v,9*D average cost of land production 增辟土地平均成本
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H!xit average daily turnover 平均每日成交额
M[{:o/]< average daily wage rate 平均每日工资率
-*2X YTe average expenditure pattern 平均开支模式
%R >S " average growth rate 平均增长率
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^^K#f8 average net fixed assets 固定资产平均净值
U*TN/6Qy. average of relatives 相对价格平均数
~4<3`l= A average price 平均价格
sCl,]g0{ average propensity to consume 平均消费倾向；一般消费倾向
(c2\:hvy average propensity to save 平均储蓄倾向；一般储蓄倾向
3lN+fQ>)S average rate 平均率
Gp+XM average revenue 平均收入；平均收益
U;@jl?jnG average stock 平均库存；平均存货
Se`N5hQ average yearly rent 平均年租
oUSG`g^P(M avoidance of double taxation 避免双重课税
^ym{DSx avoidance of tax 避税
