A:
xlh<}V tp A share Ａ股；甲类股份
xU(b: D Z abatement of tax 减税；减扣免税额
gJg+
]-h/ ABN AMRO Bank N.V. 荷兰银行
E?VOst& above-the-line expenditure 线上项目支出；经常预算支出
5,\|XQA5! above-the-line receipt 线上项目收入；经常预算收入
RVF<l?EI4R ABSA Asia Limited 南非联合亚洲有限公司
6_:KFqc W absolute change 绝对数值变更
w{4#Q[ absolute expenditure 实际开支
i RM ?_| absolute guideline figure 绝对准则数字
&v feBth absolute interest 绝对权益
?=HoU3 absolute order of discharge 绝对破产解除令
Qtt3;5m absolute profit margin 绝对利润幅度
|D [LU[<C absolute value 实值；绝对值
E
0@u| absolutely vested interest 绝对既得权益
]Y$jc absorbed cost 已吸收成本；已分摊成本
m'; 4`Y5- absorption 吸收；分摊；合并
GC(QV}9z" absorption rate 吸收率；摊配率；分摊率
-a'D~EGB^ ACB Finance Limited 亚洲商业财务有限公司
f=Oj01Ut* acceptable form of reciprocity 合理的互惠条件
.\3gb6S} acceptable rate 适当利率；适当汇率
"#h/sAIs acceptance agreement 承兑协议
N{6-a acceptance for honour 参加承兑
Q<yvpT( acceptor 承兑人；接受人；受票人
t"5ZYa acceptor for honour 参加承兑人
R?Ch8mW.! accident insurance 意外保险
};f^*KZ=0 Accident Insurance Association of Hong Kong 香港意外保险公会
Kp! A
ay accident insurance scheme 意外保险计划
UlPGB2B accident year basis 意外年度基准
3PkU>+.6 accommodation 通融；贷款
08g2? 5w" accommodation bill 通融票据；空头票据
>x
]{c b/m accommodation party 汇票代发人
U }l= 1B account balance 帐户余额；帐户结余
at\$
IK_ account book 帐簿
urQ<r{$x0 account collected in advance 预收款项
zXkq2\GHA account current book 往来帐簿
` 9A`pC account of after-acquired property 事后取得的财产报告
J6@RIia account of defaulter 拖欠帐目
rmdg~ account payable 应付帐款
fVi[mH0=+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
MOm+t]vq1 account receivable 应收帐款
z9v70
q account receivable report 应收帐款报表
vOl3utu7 account statement 结单；帐单；会计财务报表
2Tv
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$F]* B
` accountant's report 会计师报告
g' EPdE Accountant's Report Rules 会计师报告规则
di<g" 8 accounting and auditing procedure 会计与审计程序；会计与核数程序
+;bZ(_ohG Accounting Arrangements 《会计安排》
:*cd$s accounting basis 会计基础
'CRjd~L accounting by Official Receiver 破产管理署署长呈交的帐目
[]?*}o5&>T Accounting Circular 《会计通告》
/74 )c~.W accounting class 会计类别
Gsz$H_ accounting date 记帐日期；会计结算日期
]}.|b 6\ accounting for money 款项核算
^Of\l:q* Accounting Officer 会计主任
g`` S SU accounting period 会计报告期；会计期
c4bv Jy 8 accounting policy 会计政策；会计方针
7Oi <_b accounting practice 会计惯例
t&IWKu# accounting principle 会计准则
>;}(? +|f accounting record 会计记录
- <tTT accounting report 会计报告
3w/z$bj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b$tf9$f Accounting Society of China 中国会计学会
GKG:iR) accounting statement 会计报表
+Q"XwxL< 6 accounting system 会计制度；会计系统
q V vnl accounting transaction 会计事项；帐务交易
\7e 4t accounting treatment 会计处理
IU"8.(;o accounting year 会计年度
l>("L9 accretion 增值；添加
Z`n "}{ accrual 应计项目；应累算数目
^}<]sjmk accrual basis 应计制；权责发生制
C\0,D9 accrual basis accounting 应计制会计；权责发生制会计
>}d6)s| accrue 应累算；应计
fr8';Jm accrued benefit 应累算利益
@[Wf!8_ accrued charges 应计费用
cVSns\QO accrued cumulative preference share dividend 应累算的累积优先股股息
~N )(|N accrued expenses 应累算费用
hK3Twzte accrued interest payable 应付利息；应计未付利息
8L`w ib2 accrued interest receivable 应收利息；应计未收利息
7}(YCZny5 accrued right 累算权益
=r&i`L{] accruing profit 应累算的利润
;x/. 8fA accumulated fiscal reserve 累积财政储备
|_a^+!P accumulated profit 累积利润；滚存溢利
_Ecs{'k accumulated reserve 累积储备
~W3t(\B' accumulation of surplus income 累积收益盈余
I,r0K] acquired assets 既得资产
.fK~IKA acquisition 收购；购置；取得
"po;[
Ia2 acquisition cost 购置成本
\#gguq?[ acquisition expenses 购置费用
\t? ;p-+ta acquisition of 100% interest 收购全部股权
! HXyvyDN acquisition of control 取得控制权
- 1ci.4F& acquisition of fixed assets 购置固定资产
IcNZUZGE acquisition of shell “买壳”
_&]Gw, ~/i acquisition price 收购价
;h#Q!M&e# act of God 天灾
vJ;0%;eu[! acting partner 执事合伙人
}hXmK .[' active market 买卖活跃的市场；交投畅旺的市场；旺市
aED73:b active partner 积极参与的合伙人
Z'd]oNF active trading 交投活跃
,<TJh[TzC6 actual circulation 实际流通
#.LI `nYA actual cost 实际成本
Ol;"}3*Z* actual expenditure 实际开支；实际支出
X& XD2o"rt actual income 实际入息；实际收入；实际收益
B~ j3!? actual market 现货市场
!VHw*fL|r actual price 现货价；实际价格
~b[5}_L=> actual profit 实际利润
hl8oE5M U actual quotation 实盘；实际价位；实际报价
>&T J actual year basis 按实际年度计算
semTAoqH actuals 实货
xg;F};}5$
actuarial investigation 精算调查
\^lDd~MWG actuarial principle 精算原则
8boiJku` actuarial report 精算师报告
WGUd@lC~ Actuarial Society of Hong Kong 香港精算学会
HLqDI lL actuarial valuation 精算师估值
lEw!H ^O4 actuary 精算师
SN$3cg]z ad referendum agreement 暂定协议；有待覆核的协定
,5x9 o"N! ad valorem duty 从价税；按值征税
yEVn G`
1
ad valorem duty system 从价税制
_gpf9a d ad valorem fee 从价费
v}@Uc-( ad valorem tariff 从价关税
"a<:fEsSE additional allowance 额外免税额
C~M,N|m+^ additional amount for unexpired risk 未过期风险的额外款额
qI[AsM+ additional assessable profit 补加应评税利润
Io('kCOR; additional assessment 补加评税
unr`.}A2> additional commitment 额外承担
mlz|KI~\F; additional commitment vote 额外承担拨款
HrRw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V\AF%=6} additional dependent parent allowance 供养父母额外免税额
}3-`e3 additional provision 额外拨款
fyq %-Tj additional stamp duty 附加印花税
02^Nf7DMR additional tax 补加税罚款；补加税款
;r XZ?" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uzS;&-nA adjudged bankrupt 被裁定破产
zGP@!R`_ adjudicated bankrupt 裁定破产人
}'uV{$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
];u nR<H adjudication of bankruptcy 裁定破产；宣告破产
_A=i2?g adjudication of insolvency 裁定无力偿还债务
*(sv5c!0M8 adjusted actual 经调整的实数；调整后的实数
^j1i CL! adjusted current assets 经调整的流动资产；调整后的流动资产
X MLl>w2z adjusted figure 经调整的数字；调整后的数额
^>z+e"PQA adjusted liabilities 经调整的负债；调整后的负债
; Ji3|= 4u adjusted loss 经调整的亏损；调整后的亏损
>ffQ264g=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
UxnZA5Lk* adjusted profit 经调整的利润；调整后的利润
pO2XQYhrY adjusted surplus 经调整的盈余额；调整后的盈余额
z%$M
IC adjusted value 经调整的价值；调整后的价值
S AKIFNE adjustment 调整；修订；理算〔保险〕
98CS|NE e adjustment centre 调剂中心
c3O&sa
V! adjustment lag 调整过程的时间差距；调整时差
%KR2 Vlh0 adjustment mechanism 调整机制
NHhKEx0Gtu adjustment of loss 亏损调整
YIHGXi<"n adjustment process 调整过程；调整程序
bq{eu#rQJ adjustment range 调整幅度
X$_z"t administered exchange rate 受管制汇率
)%hW3w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jori, "s administration expenses 行政费用
+E cn administration fee 手续费；行政费
qh6Q#s>tH administration in bankruptcy 破产管理
O/oLQoH administration order 遗产管理令
161 IWos administrator 管理人；遗产管理人
| administrator of the estate 遗产管理人
Q%0
N\ admission of debt 债项承认书
M[0NB2`Wp admission of proof 接纳债权证明
9 ]|C$;kw@ advance 放贷款项；垫付款项；预支款项；预付款项
y!~ }7= advance account 暂支帐目；预付款帐户
(^~~&/U_U$ advance compensation 预付补偿金
D<T:UJ advance from shareholder 股东垫款
E/ ^N
advance pending reimbursement 预支以待日后付还
~{t<g;F advanced economy 先进经济体系
.nei9Y* advancement 预付；预付财产
f~f)6XU| advances warrant 垫款令
=@d->d advancing 贷出
iVb7>d9} adverse balance 逆差
/7WdG)' adverse exchange 逆汇
c(s: f@ 1 advertisement addressed to shareholders 在报章刊登的致股东通告
@\U] hN? advice for collection 托收通知书
$WsyAUl advice of drawing 提款通知书；汇票通知书
3k:`7E. advice of payment 付款通知
t24 .u+O Advisory Committee [Securities and Futures Commission]
%D`j3cEp@ 谘询委员会〔证券及期货事务监察委员会〕
n_6#Df* Advisory Committee on Diversification 经济多元化谘询委员会
7_L$ XIa affidavit 誓章；遗产申报誓章
t~Q j$:\ affidavit of no receipt 述明无收款的誓章
:VX2&* affiliate 联号；联营公司；附属公司
(:RYd6i affiliated company 附属公司；联号；联营公司
L!Gpk) }[i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nlc$"(eA[H affordability 负担能力
^ a7a_ M African Development Bank [AfDB] 非洲开发银行
kXO c ) after-acquired property 事后取得的财产
lXut Z<S[ after-hours dealing 市后交易
pzT`.#N:M after-tax profit 税后盈利；税后利润；税后溢利
a oGns46Y agency agreement 代理协议
<}}u'5;^?x agency expenses 代理机构的开支
*d-JAE agency fee 代理费
C-^8;xd Agency Law 《代理法》
r(g# 3i4Q agent 代理人；承销人
N^'(`"J s agent of company 公司代理人
xN!In-v[j; agent's fee 代理人费；经纪费
Xj<xen( aggregate 总计；总数；总体数字
4@M`BH` aggregate amount 总款额；总额
9dva]$^:*1 aggregate assets and liabilities 总体资产与负债
}eSrJgF4M aggregate at constant price 按固定价格计算的总体数字
&3\3wcZ,q aggregate demand 总需求
~eXI}KhBw6 aggregate gross position 总持仓量
$?DEO[p. aggregate limit 总限额
,2mq}u>WU aggregate of salaries tax 合计薪俸税
m1RjD$fM aggregate performance 总体表现；总体业绩
=Nr?F '< aggregate supply 总体供应
Q3[nS(#Z/= aggregate surplus 总盈余
r%`3*<ALV) aggregate total 整体总额
D@m3bsMwe aggregate value 总值；合计价值
!^Q4ZL,- aggregated basis 合计基准
;Ao`yC2(v aggregated net chargeable income 合计应课税入息实额
sRC?l_n; aggregation 合并计算；合计；总和
S) ` @)sr aggregation of incomes of husband and wife 夫妇入息合并计算
qCm8R@ aggregation of property 财产的总和
VwT&A9&{8 agio 差价；贴水
5e^z]j1Yv 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》
_D8:p>= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_TbvQ Y 《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》
RG_6&
A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}5}#QHF 《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》
}-p-( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#r@>.S=U] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.i1|U8" X agreement for a settlement 授产协议
88l{M[B2 agreement for assignment 转让协议
p\tA&>3- agreement for sale 售卖协议；买卖协议
.+5;AtN agreement for sale and purchase 买卖协议
hSaw)g`w agreement for the payment of interest 支付利息协议
CJ6v S agreement for the repayment of money 还款协议
%U9f`qE agreement of reinsurance 再保险协议
+a^0Q
F-7 Agricultural Bank of China 中国农业银行
1+xi1w}3a air passenger departure tax 飞机乘客离境税
[=>[ 2Ty Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4H`B]Zt7 airport tax 机场税
HC|
]Au alcohol duty 酒精税
w]US- 7 alienation 让与；让渡；转让
Q$Q:Jm53 alimony 生活费；赡养费
e]V7
7o c All Ordinaries Index [AOI] 所有普通股指数
YOUX all risks 全险；综合险
~oRT@ E All Sales Record for Stock Market 《股票市场成交报告》
H5be 5 Allied Capital Resources Limited 新联财务有限公司
C-/+n5 J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Sre:l'. allocation letter 拨款信件
-5@hU8B'a allocation of fund 分配款项；预留款项
1|$J> allocation of profit 利润分配；溢利分配
*nwH1FjH allocation warrant 拨款令
b[MKo7 allotment 分配；配股
B8>@q!G8P allotment notice 股份配售通知；配股通知
nE4rB\ allotment of shares 股份分配
}'h\; 8y allowable 可获宽免；免税的
d,o|> e$ allowable business loss 可扣除的营业亏损
Us3zvpy)o allowable expenses 可扣税的支出
3w+ +F@( allowance 免税额；津贴；备抵；准备金
Gg%pU +'T allowance for debts 债项的免税额
od*#) allowance for depreciation by wear and tear 耗损折旧免税额
>P-'C^:V= allowance for funeral expenses 殡殓费的免税额
)ZpMB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uC2q P)m,^ allowance for repairs and outgoings 修葺及支出方面的免税额
DN;$ ->> allowance to debtor 给债务人的津贴
9+~1# | alteration of capital 资本更改
=27Z Y Z alternate trustee 候补受托人
'
?EG+o8 amalgamation 合并
(i-L: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Iv?1 XI= ambit of charges 征税范围；收费范围
Bd[H@oKru amended valuation 经修订的估值
ZpZoOdjslV American Commodities Exchange 美国商品交易所
1 czU$!MV American Express Bank Limited 美国运通银行
sAjN<P American Stock Exchange 美国证券交易所
6ciA|J'MR amortization 摊销
LWV^'B_X- amount due from banks 存放银行同业的款项
8x9;3{R amount due from banks abroad 存放海外银行同业的款项
#y1M1O g amount due from holding companies 控股公司欠款
Jjh=zxR> amount due from local banks 存放本港银行同业的款项
VgMuX3= amount due to banks 银行同业的存款
0kaM YV? amount due to banks abroad 海外银行同业的存款
^ j<2s"S amount due to holding companies 控股公司存款
}p*WH$!~ amount due to local banks 本港银行同业的存款
M+7jJ ?n amount due to outport banks 外埠银行同业的存款
kMg[YQ]OC amount for note issue 发行纸币的款额
+d3h @gp amount of bond 担保契据的款额
>skl-f amount of consideration 代价款额
t!0 IQ9\[* amount of contribution 供款数额
/L` + amount of indebtedness 负债款额
!iUT Re amount of principal of the loan 贷款本金额
TtgsM}Fm amount of rates chargeable 应征差饷数额
W&2r{kCsQ amount of share capital 股本额
MgH O WoF amount of sums assured 承保款额
;p:CrFv amount of variation 变动幅度
;z~j%L%b amount of vote 拨款数额
D+7[2$:z amount payable 应付款额
gY_AO1 amount receivable 应收款额
kuv + TN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1z@{ 4) analysis 分析
S*H
@`Do%d ancillary risk 附属风险
, +FiP{` annual account 周年帐目；周年帐目报表；年度决算；年结
+aOX{1 w annual accounting date 年结日期
3 *oZol/ annual allowance 每年免税额；年积金；年度津贴；年津
"}:SXAZ5` annual balance 年度余额
:PB W=W annual disposable income 每年可动用收入
m2Wi "X(I_ annual estimates 周年预算
J?f7!F: 8 annual fee 年费
:v^Od W annual general meeting 周年大会
/Y| <0tq annual growth rate 年增率；每年增长率
zn5|ewl @" annual long-term supplement 长期个案每年补助金
hdY d2
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YH&0Vy#c$ annual report 年报
VRUA <x Annual Report on the Consumer Price Index 《消费物价指数年报》
3u9}z+q annual return 周年报表；周年申报表；每年报税表格
l)Mi?B~N Annual Return Rules 《周年报表规则》
P@U2Q%\ annual review of consumer prices 每年消费物价回顾
l$C
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gm annual roll-forward basis 逐年延展方式
*Q;?p
hr annual salary 年薪
Y\E7nll:. annual statement 年度报表；年度决算表
~FnY'F<35 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
;V84Dy#b annuitant 年金受益人
e,l-}=5* P annuity 年金
i_p-|I:hQ annuity contract 年金合约
a!, X@5 annuity on human life 人寿年金
G1wJ]ar antecedent debt 先前的债项
7~VDk5Z6 ante-dated cheque 倒填日期支票
iO} KERfU anticipated expenditure 预期开支
1}OM"V anticipated net profit 预期纯利
@Z
Dd(xB& anticipated revenue 预期收入
i.e4<|{ anti-inflation measure 反通货膨胀措施
I\|.WrMNi anti-inflationary stance 反通货膨胀立场
cPX^4d~9 apparent deficit 表面赤字
>&Y\g?Z6G apparent financial solvency 表面偿债能力
L!~ap apparent partner 表面合伙人
j- t" application for personal assessment 个人入息课税申请书
!'a
<Dw5 application of fund 资金应用
@R ;&P R#5 application to release as liquidator and to destruct the books of accounts and documents
i \kDb= 申请免除清盘人职务及毁灭帐簿与文件
fiLlOr% r appointed actuary 委任精算师
{X-a6OQj appointed auditor 委任核数师；委任审计师
5)ooE appointed trustee 委任的受托人
a&B@F]+ appointer 委任人
'>t'U?7w< apportioned pro rata 按比例分摊
5`q#~fJ2 apportionment 分配；分摊
1? ,C d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p,7?rI\ N apportionment formula 分摊方程式
~\ v"xV apportionment of estate duty 遗产税的分摊
-a7BVEFts appraisal 估价；评估
d 5n>2iO appreciable growth 可观增长
lF\2a&YRbn appreciable impact 显着影响
S(_DR 8 appreciable increase 可观增长
EEiWIf&S, appreciation 增值；升值
DDZnNSo<JQ appreciation against other currencies 相对其他货币升值
1tl qw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vZXdc+2l appreciation tax 增值税
@ 6 H 7 appropriation 拨款；拨用；拨付
@%r "7%tq> appropriation account 拨款帐目
x::d}PP7 Appropriation Bill 拨款法案
]2MX7 appropriation-in-aid system 补助拨款办法
Nwk^r75l q approved assets 核准资产
uS! V_] approved basket stock 认可一篮子证券
]N:Wt2
approved budget 核准预算
Ei89Ngp\} approved charitable donation 认可慈善捐款
y8 dOx=c approved charitable institution 认可慈善机构
%I@ vM s^ approved currency 核准货币；认可货币
hd)WdGJp approved estimates 核准预算
g-cg3Vso approved estimates of expenditure 核准开支预算
lz _ r approved overseas insurer 核准海外保险人
Wl]XOUZ approved overseas trust company 核准海外信托公司
wcGv#J], approved pooled investment fund 核准汇集投资基金
SME]C ') 7 approved provident fund scheme 认可公积金计划
chM-YuN| approved provision 核准拨款
Y[ W] YPs approved redeemable share 核准可赎回股份
kH4m6p
approved regional stock 认可地区性证券
t;_1 / mt approved retirement scheme 认可退休金计划
18]Q4 s8E approved subordinated loan 核准附属贷款
3V<c4'O\W arbitrage 套戥；套汇；套利
GK#D R/OM arbitrageur 套戥者；套汇者
l`a_0 arbitrary amount 临时款项
iDYm4sY arrangement 措施；安排；协定
(N5"'`NZA arrears 欠款
F1p|^hYDW arrears of pay 欠付薪酬
uxL 3 8d] arrears of revenue 逾期未收税款；逾期未收的帐项
=>7czw:S 1 articles of association 组织章程；组织细则；组织章程细则
~w(A3I. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V@ K^9R,| ascertainment of profit 确定利润
Y]i:$X]C?X "Asia Clear" “亚洲结算系统”
S KGnx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u@Bgyt7Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_S CY e Asian Development Fund [ADF] 亚洲发展基金
61*b|.sl'# Asian dollar bond 亚洲美元债券
}TDq7-(g Asian dollar market 亚洲美元市场
AOx8OiqE: Asian dollar rate 亚洲美元利率
%cASk>^i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
rw75(Lp{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Yx](3w I D asked price 沽盘；喊价；索价；卖方报价
wkT4R\H > assessable income 应评税入息
'Z nJd j assessable loss 应评税亏损
u3sr"w& assessable profit 应评税利润
mFE7#OM assessable value 应评税值
J~ wu* x assessed profit 估定利润
o_ r{cnu assessed value 经评估价值
|@hy Gu-H+ assessment 评税；评定；估价；评税单
Z 2lX^z assessment number 评税编号；估价编号
jI$7vmO assessment of additional tax 补加税评税
2SKtdiY assessment of performance 业绩评估；实绩评价
n% s$!R- \ Assessor 评税主任
Kc +9n%sp asset price bubbles 资产价格泡沫
~L.5;8a3Pe asset-backed securities 具资产保证的证券
\p )eY#A assets accretion 资产增值
][~rk?YY assets and liabilities 资产与负债
RI BB* assets betterment statement 资产递增表；资产改进表
P5'VLnE R{ assets lending 实物放款；有抵押贷款
z0T6a15f!P assets of the company passing on the death 死者去世时转移的公司资产
$[ b1_Db assets pledged as security for liabilities 用作负债抵押的资产
(AHTv8 assets portfolio 资产投资组合
$ C8s assets price 资产价格
3) XS^WG assets quality 资产质素
nDNK}O~' assets realization 资产变现
c32"$g assets refinancing arrangement 资产再集资安排
mHNqzdaa assets securitization 资产证券化
,_: 6qn{ assets situated outside Hong Kong 在香港以外地方的资产
r1sA^2g. assets stripping 削减资产；拆卖资产
&cf_?4 assets value 资产值
A$TF a:O| assignee 承让人
;\iu*1>Z,& assignment 转让；转让书；转让契
r6 kQMFA assignment of interest 权益转让
Dj
w#{ WR assignment of letters patent and trade mark 专利证书及商标转让
Y7`Dx'x assignment of property 物业转让；物业转让书
) 3I|6iS assignment right 转让权
Z
FIgKWZ' assignor 转让人
= Ru q associate 有联系的人；有关连人士；相联者；合伙人；联系人
UDb Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5_SxX@fW % associate member 附属会员
C3; d.KlV associated body corporate 相联法人团体
6Q`7>l.|? associated company 相联公司；联属公司
x!UGLL]_M associated corporation 相联法团
P2 +^7x? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QW&@> i 公认会计师公会〔英国〕
mMad1qCi7 Association of Futures Exchange Brokers 香港期货经纪协会
AUR{O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5ma~Pjt8} association of underwriters 承保人组织
2O`s'&.h assumption of control 接管
;z i4W1 assurance 担保；保险；转易；转易书
OP DRV\ assurance of interest 权益的转易
WQHlf 0] at 19XX price 按一九ＸＸ年价格计算
m_UzmWF at a discount 按赔价计算；按贴水价格计算；打折扣
&-|(q!jm at a premium 按溢价计算；按升水价格计算
|LE*R@|3$ at call 通知付款；按通知
^2mCF at constant market price 按固定市价计算
Ce PI{`&, at constant price 按固定价格计算
5R O_)G< at cost 按成本计算
7[(<t + at current market price 按当时市价计算；按现时市价计算
_?9|, at current price 按当时价格计算；按现时价格计算
+4K'KpFzZ at factor cost 按要素成本计算；按生产要素成本计算
1@ Rl^e y at money-of-the-day price 按付款当日价格计算
=z2g}X at or better 按指定或较佳价位〔买卖指令〕
]ov"&,J at par 按面值计算；平价
o]0\Km at sight 见票即付
M\ =/i\- at the close 按收市盘
/^Zgv -n at the opening 按开市盘
0+_:^z attestation 见证；见证条款
*l'5z)] at-the-money option 平价期权
tVAH\*a,/ attorney 受权人；受托代表人
&fwb ?Vn4 attornment 新拥有人承认书
.p\<niu7 attributable profit 可归属利润
C-VkXk attributable share value 可归属股份价值
}_cX" s Auckland Stock Exchange 奥克兰证券交易所
.T7S1C $HP auction 拍卖
wTVd){q`. auctioneer 拍卖商
-[>G@m:?e audit 审计；核数
5i&+.?(Z= Audit Commission 审计署
)>WSuf
j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%<'PSri 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
N x/_+JWje audit review 帐目审查
y3mJO[U0 a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9 X87" audited account 审计帐目；经审计的帐目
yv.(Oy audited annual account 经审计的周年帐目
QCvst* audited balance sheet 经审计的资产负债表
= p$:vW auditor 核数师；核数主任；审计师
|FZIUS{] auditor's certificate 核数师证明书；审计师证明书
FQikFy(YY auditor's report 核数师报告；审计师报告
)cxML<j'
Aussie bond 澳元债券
t0o'_>*?A austerity budget 紧缩预算
,F0bkNBG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/PtmJ2 [ Australia All Ordinaries Index 澳洲所有普通股票指数
<,(Ww Australian Dollar [AUD] 澳元
r` d.Wy Zj Australian Options Market 澳大利亚期权市场
OeY+Yt0 Australian Securities Commission 澳洲证券事务监察委员会
?L6ACi`9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qeoj Australian Stock Exchange 澳大利亚证券交易所
"z ;ky8 Austrian Schilling [ATS] 奥地利先令
YX6[m6L U authentication 认证；鉴证
F$>^pw authority to purchase 委托购买证；委购书
RyN?Sn5) authorization 认可；核准；授权；授权书
;NrU|g/ksX authorization by direction 指示授权
x-ZCaa}O authorization by instruction 指令授权
d i#:KW authorization by warrant 令状授权
%z AN@ authorization of unit trust 单位信托的认可
"%{J$o authorized agent 指定代理人
\d"M& -O authorized capital 法定资本
? Glkhf7( authorized clerk 出市员
4Nz]LK%@ authorized dealer 认可交易商
$61*X f+* authorized financial institution 认可财务机构
(= ,w$ authorized fund 认可基金
&&{ _T4 authorized fund house 获授权的基金公司；认可基金公司
WG.J-2#3 authorized institution 认可机构
A+1>n^^_< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eXZH#K7S# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\H$j[" 3 authorized insurer 获授权保险人；获认可承保人
]h0 K*{ authorized investment 特准投资项目
iWu^m+"k authorized person 获授权人
6?(vXPpT$ authorized representative 获授权代表
k=qb YGK authorized share capital 法定股本
~ V<62"G automated quotation system 自动报价系统
h> A}vI*: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/ qo`vk A 自动交易系统〔香港期货交易所有限公司〕
S) [$F} automatic adjustment mechanism 自动调整机制
ti^msC8 e automatic adjustment system 自动调整系统
"<I*V iZ Automatic Clearing House 自动票据交换所
ia}V8 i automatic exchange rates accumulation system 自动化汇率累集系统
![#>{Q4i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9Wi+7_) automatic teller machine [ATM] 自动柜员机
~g[<A?0=y autopay 自动转帐
X:Z*7P/ available assets 可用资产
A('_.J= available fiscal reserve 现存财政储备
Me e+bp available profit 可用利润
wth*H$iF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&DgJu. average 平均；平均数；海损
b#[7A average basic salary 平均基本薪金
B '"RKs] average consumer expenditure 平均消费开支；一般消费开支
/>\6_kT average cost 平均成本
geB]~/-p average cost of land production 增辟土地平均成本
my^2}>wi average daily turnover 平均每日成交额
17{$D , P average daily wage rate 平均每日工资率
qkbxa?&X average expenditure pattern 平均开支模式
'-[ ~I>o% average growth rate 平均增长率
RRH[$jk average net fixed assets 固定资产平均净值
IJt8 *
cw average of relatives 相对价格平均数
,S7 g=(27( average price 平均价格
k^ Q > average propensity to consume 平均消费倾向；一般消费倾向
HQO z average propensity to save 平均储蓄倾向；一般储蓄倾向
g`Bt G average rate 平均率
1SYBq, []) average revenue 平均收入；平均收益
+`)4j x)r/ average stock 平均库存；平均存货
6#rj3^ ] average yearly rent 平均年租
!{,
`h< avoidance of double taxation 避免双重课税
{KO +t7'Q avoidance of tax 避税
