A:
SK t&BnW A share Ａ股；甲类股份
,}a'h4C abatement of tax 减税；减扣免税额
zY2o;-d|4 ABN AMRO Bank N.V. 荷兰银行
cg).b?g above-the-line expenditure 线上项目支出；经常预算支出
&at>sQ' above-the-line receipt 线上项目收入；经常预算收入
B'8T+qvA ABSA Asia Limited 南非联合亚洲有限公司
91\]D g absolute change 绝对数值变更
Bhg ,P.7 absolute expenditure 实际开支
'h3yxf}\ absolute guideline figure 绝对准则数字
?~=5 x absolute interest 绝对权益
K_o[m!:jU absolute order of discharge 绝对破产解除令
u5rHQA0% absolute profit margin 绝对利润幅度
YlJ_$Q[ absolute value 实值；绝对值
Wo+^R%K' 4 absolutely vested interest 绝对既得权益
/y[zOT6 absorbed cost 已吸收成本；已分摊成本
"/0Vvy _| absorption 吸收；分摊；合并
L7 P M am absorption rate 吸收率；摊配率；分摊率
W_ RN@O ACB Finance Limited 亚洲商业财务有限公司
,lb > acceptable form of reciprocity 合理的互惠条件
NT;cTa=; acceptable rate 适当利率；适当汇率
rt C:3fDy acceptance agreement 承兑协议
O*udV E> acceptance for honour 参加承兑
&@fW6},iW acceptor 承兑人；接受人；受票人
xFp?+a acceptor for honour 参加承兑人
9^1li2z k{ accident insurance 意外保险
@~C
C$Y$ Accident Insurance Association of Hong Kong 香港意外保险公会
h%8C_m A accident insurance scheme 意外保险计划
o@uZ U4MM accident year basis 意外年度基准
n0%5mTU N accommodation 通融；贷款
g[ O6WZ!F_ accommodation bill 通融票据；空头票据
4 `] accommodation party 汇票代发人
\ fSo9$ account balance 帐户余额；帐户结余
Rg%Xy`gS account book 帐簿
3S{3AmKj? account collected in advance 预收款项
^F g!.X _ account current book 往来帐簿
oz&RNB.K account of after-acquired property 事后取得的财产报告
4b
1a? account of defaulter 拖欠帐目
OCv,EZ account payable 应付帐款
/amWf^z account payee only [A/C payee only] 只可转帐；存入收款人帐户
V#TNv 0&0 account receivable 应收帐款
-muP.h/ account receivable report 应收帐款报表
I/)*pzt8 account statement 结单；帐单；会计财务报表
N?><%fra account title 帐户名称；会计科目
~'VVCtA accountant's report 会计师报告
nUScDb2| Accountant's Report Rules 会计师报告规则
7Y6b<:4j accounting and auditing procedure 会计与审计程序；会计与核数程序
8 c5=Px2\ Accounting Arrangements 《会计安排》
+@qIDUiF3 accounting basis 会计基础
_WN\9< accounting by Official Receiver 破产管理署署长呈交的帐目
0;tu}]jnN Accounting Circular 《会计通告》
>Y=qSg>Ik accounting class 会计类别
$/ "QYSF accounting date 记帐日期；会计结算日期
_|wnmeL* accounting for money 款项核算
Eu2(#z 6eW Accounting Officer 会计主任
GxS!Lk accounting period 会计报告期；会计期
Tl L\&n.$ accounting policy 会计政策；会计方针
j|%>NB ): accounting practice 会计惯例
3,)[Q?nKD accounting principle 会计准则
lQ!( l Ph accounting record 会计记录
~ugH2jiB accounting report 会计报告
>oL| nwn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VU;98 Accounting Society of China 中国会计学会
5`Y>!|
Ab accounting statement 会计报表
{Lugd f' accounting system 会计制度；会计系统
?eDZ-u9) accounting transaction 会计事项；帐务交易
&EJ/Rl accounting treatment 会计处理
k|3hs('y| accounting year 会计年度
cQrXrij;! accretion 增值；添加
l0=VE#rFl accrual 应计项目；应累算数目
9yWSlbPr] accrual basis 应计制；权责发生制
Kj/Lcx;bh accrual basis accounting 应计制会计；权责发生制会计
x\a CZ accrue 应累算；应计
V<Co!2S accrued benefit 应累算利益
hQwUw foe@ accrued charges 应计费用
21 z@-&Oq accrued cumulative preference share dividend 应累算的累积优先股股息
(je`sV accrued expenses 应累算费用
j9f[){m` accrued interest payable 应付利息；应计未付利息
"GX k; Y accrued interest receivable 应收利息；应计未收利息
He1~27+99 accrued right 累算权益
F0ylJ
/E accruing profit 应累算的利润
hq ?F8 1 accumulated fiscal reserve 累积财政储备
\]0+J accumulated profit 累积利润；滚存溢利
=}'7}0M_= accumulated reserve 累积储备
K&BaGrR accumulation of surplus income 累积收益盈余
R{ UZCFZ acquired assets 既得资产
5V8`-yO9 acquisition 收购；购置；取得
c p2a @ acquisition cost 购置成本
OlX#1W] acquisition expenses 购置费用
TU q
, acquisition of 100% interest 收购全部股权
- q&7q acquisition of control 取得控制权
X/FR e[R acquisition of fixed assets 购置固定资产
G6p R?K+ acquisition of shell “买壳”
DWupLJpk;c acquisition price 收购价
+do* C =z act of God 天灾
GjyTM acting partner 执事合伙人
z[l_<`J$9 active market 买卖活跃的市场；交投畅旺的市场；旺市
^f9>tI{ active partner 积极参与的合伙人
&neB$m3y active trading 交投活跃
{m/KD 'b_ actual circulation 实际流通
9F7}1cH7g@ actual cost 实际成本
XwDt8TxL actual expenditure 实际开支；实际支出
8 @r>`c actual income 实际入息；实际收入；实际收益
>%A~ : actual market 现货市场
y(X^wC actual price 现货价；实际价格
?d_vD@+\ actual profit 实际利润
A`1-c actual quotation 实盘；实际价位；实际报价
?f:ND1jU actual year basis 按实际年度计算
J|C CTXT actuals 实货
F`CDv5 actuarial investigation 精算调查
Sobp;OZ5 actuarial principle 精算原则
dQ
Lo,S8( actuarial report 精算师报告
Kl]l[!c7$ Actuarial Society of Hong Kong 香港精算学会
\qJ cs'D actuarial valuation 精算师估值
# blh9.V&F actuary 精算师
pV*d"~T ad referendum agreement 暂定协议；有待覆核的协定
@ 1FWBH~ ad valorem duty 从价税；按值征税
.F3~eas ad valorem duty system 从价税制
VVqpzDoXG ad valorem fee 从价费
oxLO[js ad valorem tariff 从价关税
6kO+E5;X additional allowance 额外免税额
wlpcuz@ additional amount for unexpired risk 未过期风险的额外款额
0s6eF+bs additional assessable profit 补加应评税利润
]L?WC additional assessment 补加评税
1w#vy1m J additional commitment 额外承担
Y4N)yMSl" additional commitment vote 额外承担拨款
M$e$%kPShE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#M<u^$Jz additional dependent parent allowance 供养父母额外免税额
!}q@O-}j additional provision 额外拨款
ge #P(Itz additional stamp duty 附加印花税
7-mo\jw< additional tax 补加税罚款；补加税款
{BZ0x2 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tR(L>ZG{ adjudged bankrupt 被裁定破产
|WSm puf adjudicated bankrupt 裁定破产人
~*L@|? adjudication fee 裁定费；评定印花税额手续费；评估契据费
q#`;G,rs adjudication of bankruptcy 裁定破产；宣告破产
|# EI(W?` adjudication of insolvency 裁定无力偿还债务
6C!TXV' adjusted actual 经调整的实数；调整后的实数
jF-0 fK;)* adjusted current assets 经调整的流动资产；调整后的流动资产
c3*9{Il^ adjusted figure 经调整的数字；调整后的数额
J ]|S0JC` adjusted liabilities 经调整的负债；调整后的负债
S*%:ID|/C2 adjusted loss 经调整的亏损；调整后的亏损
rd^j< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`+(4t4@ew adjusted profit 经调整的利润；调整后的利润
7e
/Kh)5G adjusted surplus 经调整的盈余额；调整后的盈余额
1-Q>[Uz, adjusted value 经调整的价值；调整后的价值
G{0f*
cH) adjustment 调整；修订；理算〔保险〕
!J(6E:,b# adjustment centre 调剂中心
u?KG % adjustment lag 调整过程的时间差距；调整时差
+f,I$&d.V adjustment mechanism 调整机制
tDtqTB} adjustment of loss 亏损调整
Qm4cuV-0{ adjustment process 调整过程；调整程序
^+Njz{rpG adjustment range 调整幅度
z5W;-sC z administered exchange rate 受管制汇率
J7k=5Fqej; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5"w% administration expenses 行政费用
Tx(=4ALY administration fee 手续费；行政费
7e G@)5Uy administration in bankruptcy 破产管理
c+jnQM' administration order 遗产管理令
i}>} %l| administrator 管理人；遗产管理人
Oyp)Wm;@ administrator of the estate 遗产管理人
._<gc;G admission of debt 债项承认书
Ca0t}`<S admission of proof 接纳债权证明
c 3Zwp% advance 放贷款项；垫付款项；预支款项；预付款项
i|fkwV,5 advance account 暂支帐目；预付款帐户
>HRLL \u9 advance compensation 预付补偿金
;V^ I>-fnm advance from shareholder 股东垫款
C3b<Wa]) advance pending reimbursement 预支以待日后付还
29NP!W
/g advanced economy 先进经济体系
Hr/J6kyB) advancement 预付；预付财产
d{DBG}/Yg advances warrant 垫款令
'h 7n} advancing 贷出
c yWDtq adverse balance 逆差
kS_3 7-; adverse exchange 逆汇
Co`: D advertisement addressed to shareholders 在报章刊登的致股东通告
X
iM{YZ`B advice for collection 托收通知书
ar@ysBy advice of drawing 提款通知书；汇票通知书
uN 6xOq/ advice of payment 付款通知
uR82},r$m Advisory Committee [Securities and Futures Commission]
to)Pl}9QkK 谘询委员会〔证券及期货事务监察委员会〕
}te d h Advisory Committee on Diversification 经济多元化谘询委员会
7G_O FD affidavit 誓章；遗产申报誓章
>2tosxH M affidavit of no receipt 述明无收款的誓章
3,Bm"'b6 affiliate 联号；联营公司；附属公司
b2YOnV affiliated company 附属公司；联号；联营公司
`;&=m,
W' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
= %wBC; affordability 负担能力
cX5t x] African Development Bank [AfDB] 非洲开发银行
| sDp>.. after-acquired property 事后取得的财产
sJ|IW0Mr after-hours dealing 市后交易
o
Hrx$>W] after-tax profit 税后盈利；税后利润；税后溢利
4<U6 jB5 agency agreement 代理协议
@fd{5 >\ agency expenses 代理机构的开支
a!:R_P}7 agency fee 代理费
Ls NJ3oy Agency Law 《代理法》
,@ t#)HV agent 代理人；承销人
=[o/D0-Kn agent of company 公司代理人
0*o =JM] agent's fee 代理人费；经纪费
'Y5=A!*@tf aggregate 总计；总数；总体数字
62#8c~ dL aggregate amount 总款额；总额
UbSD?Ew@35 aggregate assets and liabilities 总体资产与负债
IO?6F@( aggregate at constant price 按固定价格计算的总体数字
iD2>-yf aggregate demand 总需求
(rSBzM] H aggregate gross position 总持仓量
6d YUMqQ aggregate limit 总限额
=Lr#
*ep[ aggregate of salaries tax 合计薪俸税
|R (rb-v aggregate performance 总体表现；总体业绩
r 'u[>uY aggregate supply 总体供应
\fL :Ie aggregate surplus 总盈余
Zy > W2(< aggregate total 整体总额
a4N8zDS aggregate value 总值；合计价值
n:YA4t7S aggregated basis 合计基准
'w}/ o+x@ aggregated net chargeable income 合计应课税入息实额
&qZ:"k aggregation 合并计算；合计；总和
@fSqGsSk aggregation of incomes of husband and wife 夫妇入息合并计算
YQ5d!a. aggregation of property 财产的总和
2LH.I f agio 差价；贴水
#NWc< Dd 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》
/f
-\
3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JC4Z^/\. 《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》
) 2Hl\"F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z#sSLE.$Z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
P4~C0z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8 9f{8B]z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ib$?[ agreement for a settlement 授产协议
Y--Uo|H agreement for assignment 转让协议
xsXf_gGu agreement for sale 售卖协议；买卖协议
D~ %h3HM agreement for sale and purchase 买卖协议
_xU2C<)1& agreement for the payment of interest 支付利息协议
WG3 .qLH% agreement for the repayment of money 还款协议
z>W'Ra6 agreement of reinsurance 再保险协议
* 5;#+%A Agricultural Bank of China 中国农业银行
"_e /O&-cH air passenger departure tax 飞机乘客离境税
q=cH ^`<. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,?s: s&4 airport tax 机场税
y&+Sp/6BYA alcohol duty 酒精税
44cy_ alienation 让与；让渡；转让
]}dAm S/ alimony 生活费；赡养费
!:Clzlg All Ordinaries Index [AOI] 所有普通股指数
<2 S?QgR , all risks 全险；综合险
8BwJWxBQ All Sales Record for Stock Market 《股票市场成交报告》
\+sP<'~M Allied Capital Resources Limited 新联财务有限公司
:KJZo,\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G G[$- allocation letter 拨款信件
MM4Eq>F/ allocation of fund 分配款项；预留款项
CEp @-R allocation of profit 利润分配；溢利分配
> v ]-B"Y allocation warrant 拨款令
O PVc T allotment 分配；配股
XRR`GBI allotment notice 股份配售通知；配股通知
X7&
^"|: allotment of shares 股份分配
p*(]8pDC allowable 可获宽免；免税的
V .VV:`S allowable business loss 可扣除的营业亏损
5*7
\Yjk? allowable expenses 可扣税的支出
qct:xviH<| allowance 免税额；津贴；备抵；准备金
a,* ~wmg allowance for debts 债项的免税额
BA|*V[HBE allowance for depreciation by wear and tear 耗损折旧免税额
`1"Xj ^
YM allowance for funeral expenses 殡殓费的免税额
w
B[H & allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?BnjtefIe allowance for repairs and outgoings 修葺及支出方面的免税额
:0B'
b allowance to debtor 给债务人的津贴
[\e2 ID; alteration of capital 资本更改
|\
4cQ alternate trustee 候补受托人
B" :u5_B amalgamation 合并
W02swhS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4PAuEM/z ambit of charges 征税范围；收费范围
| WMq&-$D amended valuation 经修订的估值
>pn5nn1a American Commodities Exchange 美国商品交易所
tXnD>H YV American Express Bank Limited 美国运通银行
j #)K/` American Stock Exchange 美国证券交易所
6@o *"4~Q amortization 摊销
4E DwZR>./ amount due from banks 存放银行同业的款项
Qcr-|?5L amount due from banks abroad 存放海外银行同业的款项
lVQy
{`Ns amount due from holding companies 控股公司欠款
F%>`?NG+c amount due from local banks 存放本港银行同业的款项
4I^8f||b _ amount due to banks 银行同业的存款
I<ta2<h amount due to banks abroad 海外银行同业的存款
A VbGJ+ amount due to holding companies 控股公司存款
ygquQhf5 amount due to local banks 本港银行同业的存款
h*\/{$y amount due to outport banks 外埠银行同业的存款
T hSB\ amount for note issue 发行纸币的款额
YE \s<$ amount of bond 担保契据的款额
5Mq7l$]h$ amount of consideration 代价款额
z wJ Vi9sO amount of contribution 供款数额
x>=8~wIK amount of indebtedness 负债款额
x4vow F amount of principal of the loan 贷款本金额
..h D_k amount of rates chargeable 应征差饷数额
#y&O5 amount of share capital 股本额
L@HWm;aN amount of sums assured 承保款额
n:wZL&ZV0 amount of variation 变动幅度
Z>zW83a amount of vote 拨款数额
G;3N"az amount payable 应付款额
11 >K\"K} amount receivable 应收款额
*
>XmJ6w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
COf>H0^%Q analysis 分析
.IJgkP)!] ancillary risk 附属风险
ESAFsJ$r;
annual account 周年帐目；周年帐目报表；年度决算；年结
[Vaw$c-+[y annual accounting date 年结日期
6:vdo~ annual allowance 每年免税额；年积金；年度津贴；年津
bR}{xH e annual balance 年度余额
Iib39?D W annual disposable income 每年可动用收入
i5 F9* annual estimates 周年预算
@ "=wn:O+ annual fee 年费
g x~fZOF_ annual general meeting 周年大会
9> k-"; annual growth rate 年增率；每年增长率
78 W& annual long-term supplement 长期个案每年补助金
0QxE6>xL= annual pensionable emolument 可供计算退休金的年薪
<^(g<B`> annual report 年报
&.}Z j*BD Annual Report on the Consumer Price Index 《消费物价指数年报》
Cs ND:m annual return 周年报表；周年申报表；每年报税表格
Tp?l;DU Annual Return Rules 《周年报表规则》
{g(-C& annual review of consumer prices 每年消费物价回顾
c={b unnz# annual roll-forward basis 逐年延展方式
# U j~F annual salary 年薪
7xmif YC annual statement 年度报表；年度决算表
#c:b 8rw 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
uY6| LTK&x annuitant 年金受益人
APA:K9jD annuity 年金
gP?uLnzvi annuity contract 年金合约
)W& $FU4JK annuity on human life 人寿年金
1ZF>e`t8 antecedent debt 先前的债项
%IbG@ }54 ante-dated cheque 倒填日期支票
p/k6}Wl anticipated expenditure 预期开支
rpu{YC1C% anticipated net profit 预期纯利
i>`!W|=_ anticipated revenue 预期收入
psZA O,p anti-inflation measure 反通货膨胀措施
{b6$F[e anti-inflationary stance 反通货膨胀立场
^1^mu c[ apparent deficit 表面赤字
T1Q c?5K ^ apparent financial solvency 表面偿债能力
!w9w{dtW= apparent partner 表面合伙人
?A4t
&4 application for personal assessment 个人入息课税申请书
hh <Es|v application of fund 资金应用
oJEUNgY& application to release as liquidator and to destruct the books of accounts and documents
BcvCm+.S: 申请免除清盘人职务及毁灭帐簿与文件
<x|P} appointed actuary 委任精算师
q g+bh appointed auditor 委任核数师；委任审计师
V@"Y"}4n4 appointed trustee 委任的受托人
Z1gZn)7 appointer 委任人
VTt{ 0 ~ apportioned pro rata 按比例分摊
vF ,iHzv apportionment 分配；分摊
+=/FKzT< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
WI $MT6 apportionment formula 分摊方程式
Gr B+Y!{{ apportionment of estate duty 遗产税的分摊
U- a+LS appraisal 估价；评估
hi30|^l- appreciable growth 可观增长
RvPC7,vh appreciable impact 显着影响
}H4Z726 appreciable increase 可观增长
e5 ?;{H appreciation 增值；升值
TEK]$%2 appreciation against other currencies 相对其他货币升值
^<}eON a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/M1 / appreciation tax 增值税
NJ;D Qv appropriation 拨款；拨用；拨付
LPNJu z appropriation account 拨款帐目
_K?{DnTb Appropriation Bill 拨款法案
2/c^3[ccR appropriation-in-aid system 补助拨款办法
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m approved assets 核准资产
2yyJ19Iul approved basket stock 认可一篮子证券
1eZ759PoO approved budget 核准预算
VHlN;6Qlff approved charitable donation 认可慈善捐款
- W: te7 approved charitable institution 认可慈善机构
,L"1Ah approved currency 核准货币；认可货币
h!L/ZeRaV approved estimates 核准预算
w<ol$2&B approved estimates of expenditure 核准开支预算
/ ao| v approved overseas insurer 核准海外保险人
!Deg !f\g approved overseas trust company 核准海外信托公司
BSGC.>$s approved pooled investment fund 核准汇集投资基金
yR Zb_Mq9U approved provident fund scheme 认可公积金计划
tC,R^${# approved provision 核准拨款
5IPZ; approved redeemable share 核准可赎回股份
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)D( approved regional stock 认可地区性证券
vThK@P!s approved retirement scheme 认可退休金计划
O7_u9lz2 approved subordinated loan 核准附属贷款
R4V~+tnbG& arbitrage 套戥；套汇；套利
2)A% 'Akf arbitrageur 套戥者；套汇者
xSQ:#o=8G arbitrary amount 临时款项
K6=i\ arrangement 措施；安排；协定
{v,O arrears 欠款
s5DEuu>g arrears of pay 欠付薪酬
J\BTrN 7 arrears of revenue 逾期未收税款；逾期未收的帐项
/2!Wy6 p articles of association 组织章程；组织细则；组织章程细则
e7( iMe Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
OUd&fUmH ascertainment of profit 确定利润
QD6in>+B@ "Asia Clear" “亚洲结算系统”
(Mk9##R# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ky`x B O = Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DaV:Slp9 Asian Development Fund [ADF] 亚洲发展基金
W]]@pbG"H\ Asian dollar bond 亚洲美元债券
NEpomE(>x Asian dollar market 亚洲美元市场
B J0P1vh6M Asian dollar rate 亚洲美元利率
}'y=JV>l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q;^Q1[Ari Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W_%p'8, asked price 沽盘；喊价；索价；卖方报价
8+>r!)Q+ assessable income 应评税入息
|bwz assessable loss 应评税亏损
Lad8 C assessable profit 应评税利润
vbo:,] T<A assessable value 应评税值
9\_^"5l assessed profit 估定利润
ne=?' e4 assessed value 经评估价值
_NfdJ=[Xh assessment 评税；评定；估价；评税单
\ lJCBb+k assessment number 评税编号；估价编号
w&vZ$n-| assessment of additional tax 补加税评税
m M> L0 assessment of performance 业绩评估；实绩评价
5@Y rtZI Assessor 评税主任
dOm@cs asset price bubbles 资产价格泡沫
+ld]P} asset-backed securities 具资产保证的证券
yBJf'-K assets accretion 资产增值
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assets and liabilities 资产与负债
]Kutuf$t assets betterment statement 资产递增表；资产改进表
Y;X_E7U assets lending 实物放款；有抵押贷款
m5wfQ_}}ss assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
(Q_J{[ F assets portfolio 资产投资组合
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S(KJV assets price 资产价格
b"lzR[X,e assets quality 资产质素
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assets realization 资产变现
T\(w} assets refinancing arrangement 资产再集资安排
H%L oI)w assets securitization 资产证券化
V__|NVoOm assets situated outside Hong Kong 在香港以外地方的资产
C#^V<:9 assets stripping 削减资产；拆卖资产
B1x# 7>K assets value 资产值
N-0kB vo assignee 承让人
(;9-8Y&_ d assignment 转让；转让书；转让契
$ ]ew<j assignment of interest 权益转让
Z%Kkh2-uh assignment of letters patent and trade mark 专利证书及商标转让
_ (U|Kpi assignment of property 物业转让；物业转让书
^V1 .Y assignment right 转让权
\iBEyr] assignor 转让人
K@JGGgrE`! associate 有联系的人；有关连人士；相联者；合伙人；联系人
kBh*@g f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kqebU!0- associate member 附属会员
lUL6L 4m associated body corporate 相联法人团体
m W/6FC associated company 相联公司；联属公司
[MQU~+] associated corporation 相联法团
<}\!FuC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V<:)bG4;d 公认会计师公会〔英国〕
F9Hxqa#1T Association of Futures Exchange Brokers 香港期货经纪协会
f,jN " Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\jkMnS6FvL association of underwriters 承保人组织
?06+"Z assumption of control 接管
SBf8Ipe assurance 担保；保险；转易；转易书
:i?7RouO assurance of interest 权益的转易
x1@`\r# 0 at 19XX price 按一九ＸＸ年价格计算
u8w4e!rKo6 at a discount 按赔价计算；按贴水价格计算；打折扣
`X["Bgk$!T at a premium 按溢价计算；按升水价格计算
MO_-7,.y at call 通知付款；按通知
W> +/N4 at constant market price 按固定市价计算
0eGz|J*7 at constant price 按固定价格计算
wM-I*<L> at cost 按成本计算
5~,/VV at current market price 按当时市价计算；按现时市价计算
D OsQVdH at current price 按当时价格计算；按现时价格计算
T{A_]2
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tdCD!rV`{ at money-of-the-day price 按付款当日价格计算
TFQ X} kr] at or better 按指定或较佳价位〔买卖指令〕
E*sQ|" g at par 按面值计算；平价
jc$gy`, F at sight 见票即付
"^Ax}Jr at the close 按收市盘
ajy +%sXf= at the opening 按开市盘
T3_3k. ,| attestation 见证；见证条款
\CY_nn|&g at-the-money option 平价期权
ujLz<5gKuO attorney 受权人；受托代表人
7f$ hg8 attornment 新拥有人承认书
8wi2&j _ attributable profit 可归属利润
G~VukW<e attributable share value 可归属股份价值
\l_U+d,qq Auckland Stock Exchange 奥克兰证券交易所
[P3].#"]M= auction 拍卖
69/br @j%` auctioneer 拍卖商
z0jF.ub audit 审计；核数
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Audit Commission 审计署
nlq"OzcH04 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`W*b?e| H1 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〕
;8~tt I audit review 帐目审查
hhM?I$t: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Fk-}2_=v i audited account 审计帐目；经审计的帐目
'm4v)w<y# audited annual account 经审计的周年帐目
Ft[)m#Dj` audited balance sheet 经审计的资产负债表
l0v]+>1i: auditor 核数师；核数主任；审计师
Ag82tDL[u auditor's certificate 核数师证明书；审计师证明书
fF|m~#y auditor's report 核数师报告；审计师报告
f4 [Bj{F Aussie bond 澳元债券
4Odf6v,*@ austerity budget 紧缩预算
dsUt[z1w5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k"L?("~ Australia All Ordinaries Index 澳洲所有普通股票指数
ZLS\K/F>>= Australian Dollar [AUD] 澳元
= o+js;3 Australian Options Market 澳大利亚期权市场
-~|E (ys Australian Securities Commission 澳洲证券事务监察委员会
Ec/-f `8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mu>L9Z~(L_ Australian Stock Exchange 澳大利亚证券交易所
i?+>,r@\p Austrian Schilling [ATS] 奥地利先令
A*a:#'"*N authentication 认证；鉴证
>!g W]{ authority to purchase 委托购买证；委购书
wn&5Ul9Elb authorization 认可；核准；授权；授权书
\ 7d T]VV authorization by direction 指示授权
$q%l)]+ authorization by instruction 指令授权
hmG^l4B.T authorization by warrant 令状授权
7rZE7+% ] authorization of unit trust 单位信托的认可
uto
E}U7] authorized agent 指定代理人
FQgc\-8tm authorized capital 法定资本
sT <XZLu authorized clerk 出市员
/7o{%~O authorized dealer 认可交易商
9R1S20O authorized financial institution 认可财务机构
u&npUw^Va authorized fund 认可基金
,K-?M5 (n9 authorized fund house 获授权的基金公司；认可基金公司
B7u4e8(E* authorized institution 认可机构
t*Xo@KA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q=J8 SvSRl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1 M<;}hJ{/ authorized insurer 获授权保险人；获认可承保人
~\QN.a authorized investment 特准投资项目
)/Mk\``j authorized person 获授权人
.!^}sp,E authorized representative 获授权代表
}Y=X{3+~. authorized share capital 法定股本
o6@`aU automated quotation system 自动报价系统
s~)I1G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<0M 2qt8 自动交易系统〔香港期货交易所有限公司〕
I&s!} $cD automatic adjustment mechanism 自动调整机制
d>YX18'<Q automatic adjustment system 自动调整系统
px~ :' U Automatic Clearing House 自动票据交换所
.}4^b\ automatic exchange rates accumulation system 自动化汇率累集系统
lI&5.,2MP Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.1@8rVp7 automatic teller machine [ATM] 自动柜员机
TEEt]R-y autopay 自动转帐
ndE" v"_H available assets 可用资产
LV6BSQyQ available fiscal reserve 现存财政储备
\5q0nB@i5y available profit 可用利润
Lt?k$U{qe) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$psPNJG average 平均；平均数；海损
[a2Q ^a b average basic salary 平均基本薪金
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JJU average consumer expenditure 平均消费开支；一般消费开支
7FYq6wi average cost 平均成本
vk K8D#K average cost of land production 增辟土地平均成本
*`WD/fG average daily turnover 平均每日成交额
:%2uZ/cG( average daily wage rate 平均每日工资率
-n#fj;.2_ average expenditure pattern 平均开支模式
1<n'F
H3 average growth rate 平均增长率
j3$\+<m] average net fixed assets 固定资产平均净值
Ae3=o8 p average of relatives 相对价格平均数
tsys</E& average price 平均价格
"NOll:5"( average propensity to consume 平均消费倾向；一般消费倾向
%'3Y? d average propensity to save 平均储蓄倾向；一般储蓄倾向
rWS],q=c average rate 平均率
}48 o{\ average revenue 平均收入；平均收益
])vWvNx average stock 平均库存；平均存货
ZBxV& .9/ average yearly rent 平均年租
xC^| S0B avoidance of double taxation 避免双重课税
e{k)]]J avoidance of tax 避税
