A:
W "{:|' /v A share Ａ股；甲类股份
`>HM<Nn-0 abatement of tax 减税；减扣免税额
DB=^Z%%Z ABN AMRO Bank N.V. 荷兰银行
#F|q->2`o above-the-line expenditure 线上项目支出；经常预算支出
0Z.X;1= above-the-line receipt 线上项目收入；经常预算收入
o4.?m6d ABSA Asia Limited 南非联合亚洲有限公司
k<Y}BvAYB absolute change 绝对数值变更
@ K=:f absolute expenditure 实际开支
ydZS^BqG absolute guideline figure 绝对准则数字
qUS y0SQ/l absolute interest 绝对权益
OM Y^'g%w absolute order of discharge 绝对破产解除令
ln1QY"g absolute profit margin 绝对利润幅度
.!`y(N0hc absolute value 实值；绝对值
>D\jyd$wh& absolutely vested interest 绝对既得权益
6_=t~9sY absorbed cost 已吸收成本；已分摊成本
y/.I<5+Bu absorption 吸收；分摊；合并
C j4 ED absorption rate 吸收率；摊配率；分摊率
+|w%}/N ACB Finance Limited 亚洲商业财务有限公司
&6@# W]_ acceptable form of reciprocity 合理的互惠条件
ML!>tCT acceptable rate 适当利率；适当汇率
6 ) ]zt acceptance agreement 承兑协议
t/vw%|AS acceptance for honour 参加承兑
%ij,xN acceptor 承兑人；接受人；受票人
{W' 9k acceptor for honour 参加承兑人
nO m-Yb+F accident insurance 意外保险
V [#$Sz[G Accident Insurance Association of Hong Kong 香港意外保险公会
8[B0[2O accident insurance scheme 意外保险计划
BO%aCK& accident year basis 意外年度基准
Y& p
~ 8 accommodation 通融；贷款
"y7IH
GJ\3 accommodation bill 通融票据；空头票据
4!U )a accommodation party 汇票代发人
Zl\$9Q_ account balance 帐户余额；帐户结余
F*4zC@; account book 帐簿
Ivx]DXR| account collected in advance 预收款项
}2]m]D@%7 account current book 往来帐簿
,]L sX"u account of after-acquired property 事后取得的财产报告
&y+)xe:&S account of defaulter 拖欠帐目
r.ib"W#4 account payable 应付帐款
U)J wo O account payee only [A/C payee only] 只可转帐；存入收款人帐户
H/^t]bg, account receivable 应收帐款
sK/Z 'h{| account receivable report 应收帐款报表
Qn!KL0 w account statement 结单；帐单；会计财务报表
khb/ "VYd account title 帐户名称；会计科目
\c\z 6;j accountant's report 会计师报告
$/FL)m8.3 Accountant's Report Rules 会计师报告规则
S\S31pYT accounting and auditing procedure 会计与审计程序；会计与核数程序
6 k6}SlN[ Accounting Arrangements 《会计安排》
0%
zy 6{ accounting basis 会计基础
3%(BZ23 accounting by Official Receiver 破产管理署署长呈交的帐目
F@l d#O Accounting Circular 《会计通告》
\LYNrL~?J accounting class 会计类别
nrM_ay accounting date 记帐日期；会计结算日期
'E)g )@^ accounting for money 款项核算
O$(#gB'B Accounting Officer 会计主任
0..]c-V(G accounting period 会计报告期；会计期
2 u%YRrp accounting policy 会计政策；会计方针
<i ";5+ accounting practice 会计惯例
O gtrp)x9 accounting principle 会计准则
{' UK> S accounting record 会计记录
7m. >2U accounting report 会计报告
Ve[[J"ze Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2o<aEn&7|e Accounting Society of China 中国会计学会
yfZYGhPN( accounting statement 会计报表
a^7HI, accounting system 会计制度；会计系统
`6\u!# accounting transaction 会计事项；帐务交易
7srq~;j3 accounting treatment 会计处理
NRMEZ\*L accounting year 会计年度
ho%G accretion 增值；添加
>9Z7l63+} accrual 应计项目；应累算数目
Y<;KKD5P'j accrual basis 应计制；权责发生制
kL e{3>}j accrual basis accounting 应计制会计；权责发生制会计
TlC GP)VSj accrue 应累算；应计
EQVa8xt/C accrued benefit 应累算利益
M-/2{F[ accrued charges 应计费用
OV/
&'rC accrued cumulative preference share dividend 应累算的累积优先股股息
$QnsP#ePN accrued expenses 应累算费用
N gagzsJ= accrued interest payable 应付利息；应计未付利息
dYZB>
O S accrued interest receivable 应收利息；应计未收利息
i}/Het+( accrued right 累算权益
}t0JI3 accruing profit 应累算的利润
ddwokXx
( accumulated fiscal reserve 累积财政储备
Lt_A& accumulated profit 累积利润；滚存溢利
(g3DI*Z accumulated reserve 累积储备
Ns$,.D accumulation of surplus income 累积收益盈余
v<v aPvW acquired assets 既得资产
!,O Y{=' acquisition 收购；购置；取得
2Ft#S8 acquisition cost 购置成本
zs r; 37 acquisition expenses 购置费用
>9,LN;Ic acquisition of 100% interest 收购全部股权
,0aRHy_^ acquisition of control 取得控制权
/pL 'G` acquisition of fixed assets 购置固定资产
w3FEX$`_ acquisition of shell “买壳”
R,`3 SW() acquisition price 收购价
"eIE5h act of God 天灾
TGZr
[ acting partner 执事合伙人
e3WEsD+ active market 买卖活跃的市场；交投畅旺的市场；旺市
>">grDX active partner 积极参与的合伙人
ss4YeZa active trading 交投活跃
E&;;2 actual circulation 实际流通
XB<Q A>dLh actual cost 实际成本
P=m
l;x p actual expenditure 实际开支；实际支出
9)$gD actual income 实际入息；实际收入；实际收益
br')%f} m actual market 现货市场
&sooXKlv | actual price 现货价；实际价格
0QY9vuhL< actual profit 实际利润
Ga\kvMtr actual quotation 实盘；实际价位；实际报价
'H (khS actual year basis 按实际年度计算
({mlA`d] actuals 实货
xTy)qN]P actuarial investigation 精算调查
1IN^,A]r2h actuarial principle 精算原则
@c=bH >Oz actuarial report 精算师报告
`V{ 'GF&[ Actuarial Society of Hong Kong 香港精算学会
]Y3s5#n actuarial valuation 精算师估值
QPX3a8w* actuary 精算师
2+ |U!X ad referendum agreement 暂定协议；有待覆核的协定
[Uw 3.CVh ad valorem duty 从价税；按值征税
o` .5NUn ad valorem duty system 从价税制
vk<4P;A(G ad valorem fee 从价费
^TT_B AI ad valorem tariff 从价关税
yGC3B00Z additional allowance 额外免税额
OE2r2ad additional amount for unexpired risk 未过期风险的额外款额
:Fi$ - g additional assessable profit 补加应评税利润
%t%D|cf additional assessment 补加评税
`.F3&p A additional commitment 额外承担
Muok">#3. additional commitment vote 额外承担拨款
[fg-"-+:M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T^S $|d additional dependent parent allowance 供养父母额外免税额
Nuaq{cl additional provision 额外拨款
vAzSpiv- additional stamp duty 附加印花税
(/C
8\}Ox additional tax 补加税罚款；补加税款
AQ)J|i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#0c;2}D adjudged bankrupt 被裁定破产
'
BY|7j~ adjudicated bankrupt 裁定破产人
Tua#~. 3}J adjudication fee 裁定费；评定印花税额手续费；评估契据费
}Io5&ww:U adjudication of bankruptcy 裁定破产；宣告破产
Is>~ P*2Y= adjudication of insolvency 裁定无力偿还债务
R0 T{9,;[` adjusted actual 经调整的实数；调整后的实数
Jm-bE 8b adjusted current assets 经调整的流动资产；调整后的流动资产
@"n]v)[4 adjusted figure 经调整的数字；调整后的数额
Svm'ds7> adjusted liabilities 经调整的负债；调整后的负债
!JbWxGN`jn adjusted loss 经调整的亏损；调整后的亏损
{YEG y 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
\ Z_29L w= adjusted profit 经调整的利润；调整后的利润
3ZhuC".c adjusted surplus 经调整的盈余额；调整后的盈余额
bdHHOpXM adjusted value 经调整的价值；调整后的价值
zE?@_p1gei adjustment 调整；修订；理算〔保险〕
.QB)Y* z adjustment centre 调剂中心
?L6pB]l8b adjustment lag 调整过程的时间差距；调整时差
c:2LG_ mQ adjustment mechanism 调整机制
MGs Y3~!K adjustment of loss 亏损调整
>~})O&t adjustment process 调整过程；调整程序
Tb!jIe adjustment range 调整幅度
G.>Ul)O:a administered exchange rate 受管制汇率
s/Q8(sF5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,=dc-%J administration expenses 行政费用
fy={ administration fee 手续费；行政费
`(
_N9 .>B administration in bankruptcy 破产管理
`W2
o~r*& administration order 遗产管理令
xo#K_"E administrator 管理人；遗产管理人
= $uSa7t# administrator of the estate 遗产管理人
F87c?Vh)K admission of debt 债项承认书
6!v$"u|[!' admission of proof 接纳债权证明
Rl n% Y advance 放贷款项；垫付款项；预支款项；预付款项
eDsc_5I advance account 暂支帐目；预付款帐户
0+Q; a advance compensation 预付补偿金
URj2 evYW advance from shareholder 股东垫款
abg` : E advance pending reimbursement 预支以待日后付还
*@ g>~q{` advanced economy 先进经济体系
Gq{ );fq advancement 预付；预付财产
!wH'dsriD advances warrant 垫款令
13f 'zx(AO advancing 贷出
JwdvY] adverse balance 逆差
_J>!K'Dz adverse exchange 逆汇
.Xk#Cwm' advertisement addressed to shareholders 在报章刊登的致股东通告
a$$aM2 .2 advice for collection 托收通知书
Dmr3r[ advice of drawing 提款通知书；汇票通知书
'? d5L+ 9 advice of payment 付款通知
H Yw7* Advisory Committee [Securities and Futures Commission]
; jFUtG 谘询委员会〔证券及期货事务监察委员会〕
d t^Hd]+^\ Advisory Committee on Diversification 经济多元化谘询委员会
!nTI(-- affidavit 誓章；遗产申报誓章
*`V r P affidavit of no receipt 述明无收款的誓章
R[}fr36>/ affiliate 联号；联营公司；附属公司
<STE~Zm O affiliated company 附属公司；联号；联营公司
%Q zk aXJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KU;J2Kt affordability 负担能力
-?vVV@W-O^ African Development Bank [AfDB] 非洲开发银行
a!\^O).pA after-acquired property 事后取得的财产
L@ `:mK+; after-hours dealing 市后交易
`IJ TO _ after-tax profit 税后盈利；税后利润；税后溢利
_Q7]Dw/w\ agency agreement 代理协议
p I(
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+.McC$! s
agency fee 代理费
>9t+lr1 Agency Law 《代理法》
[E9)Da_)i agent 代理人；承销人
r:H .VAD agent of company 公司代理人
K9) |b`E= agent's fee 代理人费；经纪费
s,-}}6WO aggregate 总计；总数；总体数字
Vsd4; aggregate amount 总款额；总额
O&r9+r1` aggregate assets and liabilities 总体资产与负债
p%IVWeZnx aggregate at constant price 按固定价格计算的总体数字
&0 SgEUZr aggregate demand 总需求
N'YQ 6U aggregate gross position 总持仓量
(8Te{K h ' aggregate limit 总限额
%FLe@.Ep{D aggregate of salaries tax 合计薪俸税
a Maqlqf aggregate performance 总体表现；总体业绩
s"x(i aggregate supply 总体供应
-gpHg aggregate surplus 总盈余
UD^=@?^7 aggregate total 整体总额
% S<))G aggregate value 总值；合计价值
lV gin5 4Q aggregated basis 合计基准
jm,:jkr aggregated net chargeable income 合计应课税入息实额
NGkWr aggregation 合并计算；合计；总和
G4wJv^6i9 aggregation of incomes of husband and wife 夫妇入息合并计算
)Tw A?kj aggregation of property 财产的总和
i7\MVI 8 agio 差价；贴水
r=< 1* u 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》
wc?YzXP+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s"(F({J 《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》
"O8iO!: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(VBO1 f 《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》
(} Y|^uM, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=:m6ge@C&H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>[4C QK`U agreement for a settlement 授产协议
#|F5Kh" agreement for assignment 转让协议
CykvTV Q agreement for sale 售卖协议；买卖协议
*OHaqe(* agreement for sale and purchase 买卖协议
S(G&{KG agreement for the payment of interest 支付利息协议
bP7 _QYQ6 agreement for the repayment of money 还款协议
y ~Vl0f; agreement of reinsurance 再保险协议
/<CgSW} Agricultural Bank of China 中国农业银行
S&MF; E6 air passenger departure tax 飞机乘客离境税
F\-oZ#g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
LNF|mS\+D airport tax 机场税
QQQN}!xPj alcohol duty 酒精税
3($tD*!o alienation 让与；让渡；转让
gF r-P! 3 alimony 生活费；赡养费
)u.%ycfeV All Ordinaries Index [AOI] 所有普通股指数
UGQH wz all risks 全险；综合险
nI,-ftMD-| All Sales Record for Stock Market 《股票市场成交报告》
_ o?[0 E Allied Capital Resources Limited 新联财务有限公司
OVEQ^\Q5D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s \q
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4td9=dNA+l allocation of fund 分配款项；预留款项
jB3Rue:+g allocation of profit 利润分配；溢利分配
"T~ A*a^ allocation warrant 拨款令
$8fJ DN allotment 分配；配股
b21@iW allotment notice 股份配售通知；配股通知
SFVqUg3"Z allotment of shares 股份分配
%!OA/7XbG allowable 可获宽免；免税的
1U8/.x| allowable business loss 可扣除的营业亏损
sYd)r%%AU allowable expenses 可扣税的支出
Dj'+,{7,u allowance 免税额；津贴；备抵；准备金
l *+9R allowance for debts 债项的免税额
H+ 7Fw'u allowance for depreciation by wear and tear 耗损折旧免税额
{3K`yDF allowance for funeral expenses 殡殓费的免税额
|I s"ov allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!^qpV7./l allowance for repairs and outgoings 修葺及支出方面的免税额
@@#(<[S\B allowance to debtor 给债务人的津贴
!Er)|YP alteration of capital 资本更改
Imz1"+E~ alternate trustee 候补受托人
f| &, SI ? amalgamation 合并
#~`d
;MC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b}Wm-]|+ ambit of charges 征税范围；收费范围
KdLj1T amended valuation 经修订的估值
\04 (V'`U American Commodities Exchange 美国商品交易所
aa/_:V@$~ American Express Bank Limited 美国运通银行
ApqNV American Stock Exchange 美国证券交易所
Io]KlR@!T amortization 摊销
Z^% aXaf8 amount due from banks 存放银行同业的款项
D[<~^R;* amount due from banks abroad 存放海外银行同业的款项
k:*vD" amount due from holding companies 控股公司欠款
R)'[Tt`# R amount due from local banks 存放本港银行同业的款项
5@ `dKFB5 amount due to banks 银行同业的存款
pU[5f5_ amount due to banks abroad 海外银行同业的存款
nD# uOep9 amount due to holding companies 控股公司存款
KfV& 7yi amount due to local banks 本港银行同业的存款
{1[f9uPS amount due to outport banks 外埠银行同业的存款
UiH5iZ<r; amount for note issue 发行纸币的款额
xv 0y?#`z amount of bond 担保契据的款额
].3@ Dk amount of consideration 代价款额
k5eTfaxl amount of contribution 供款数额
ivJTE amount of indebtedness 负债款额
/9SNXjfbt amount of principal of the loan 贷款本金额
|snWO0iF amount of rates chargeable 应征差饷数额
A\QrawBp0l amount of share capital 股本额
osI0m7ws: amount of sums assured 承保款额
.'=-@W* amount of variation 变动幅度
@zSj&4 amount of vote 拨款数额
7!^Zsp^ + amount payable 应付款额
n [ amount receivable 应收款额
8QN/D\uq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:0(:}V3 z\ analysis 分析
1'SpJL1u~ ancillary risk 附属风险
|k= 5`WG annual account 周年帐目；周年帐目报表；年度决算；年结
@S?D}myD annual accounting date 年结日期
!=(M P: annual allowance 每年免税额；年积金；年度津贴；年津
[_zoJ annual balance 年度余额
|eH*Q%M annual disposable income 每年可动用收入
MFs W annual estimates 周年预算
j$=MJN0 annual fee 年费
^LAdN8Cbb annual general meeting 周年大会
^1`T_+#[s annual growth rate 年增率；每年增长率
I8L oXY annual long-term supplement 长期个案每年补助金
f4&k48Ds annual pensionable emolument 可供计算退休金的年薪
95 oh}c annual report 年报
Pc=:j( Annual Report on the Consumer Price Index 《消费物价指数年报》
x *0mmlCb annual return 周年报表；周年申报表；每年报税表格
<77v8=as5 Annual Return Rules 《周年报表规则》
&1ss
@- annual review of consumer prices 每年消费物价回顾
.*+e?- annual roll-forward basis 逐年延展方式
=pn(56 annual salary 年薪
Tg/r V5@ka annual statement 年度报表；年度决算表
e(Ub7L# 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
T``~YoIdz annuitant 年金受益人
i `" L?3T annuity 年金
t$5)6zG annuity contract 年金合约
c4xXsUBQk annuity on human life 人寿年金
i 0*6o3h antecedent debt 先前的债项
H"%SzU ante-dated cheque 倒填日期支票
dJUI.!hv; anticipated expenditure 预期开支
Dv-ubki anticipated net profit 预期纯利
Ol1P anticipated revenue 预期收入
Dp"
xO<PE2 anti-inflation measure 反通货膨胀措施
=Ye I,KbA) anti-inflationary stance 反通货膨胀立场
,P$Crs[ apparent deficit 表面赤字
F)4;:".zna apparent financial solvency 表面偿债能力
e*jfxQ=qG apparent partner 表面合伙人
_3 3YgO application for personal assessment 个人入息课税申请书
i`HXBq!|w application of fund 资金应用
p_l. a application to release as liquidator and to destruct the books of accounts and documents
iJ 8I#
j+N 申请免除清盘人职务及毁灭帐簿与文件
iXFN|ml appointed actuary 委任精算师
\A/??8cgXs appointed auditor 委任核数师；委任审计师
h?`'%m?_b appointed trustee 委任的受托人
Hp?uYih0 appointer 委任人
O5 ?3 nYHa apportioned pro rata 按比例分摊
CHNIL^B apportionment 分配；分摊
;mLbgiqQ J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z*Jp?[## apportionment formula 分摊方程式
#\r5Q> apportionment of estate duty 遗产税的分摊
9Z;"9$+M appraisal 估价；评估
6o^sQ(] appreciable growth 可观增长
K18Sj,]B appreciable impact 显着影响
O^yD b appreciable increase 可观增长
H`X>
appreciation 增值；升值
> ;zQ.2* appreciation against other currencies 相对其他货币升值
b_xGCB C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Uv"O'Z appreciation tax 增值税
}_ "<2|~_ appropriation 拨款；拨用；拨付
$7JWA9#N! appropriation account 拨款帐目
mzh7E[S_,i Appropriation Bill 拨款法案
Zf ub+A appropriation-in-aid system 补助拨款办法
RFqf$ approved assets 核准资产
,.T k "\@ approved basket stock 认可一篮子证券
lL{1wCsl approved budget 核准预算
wUBug approved charitable donation 认可慈善捐款
p{k^ )5CR/ approved charitable institution 认可慈善机构
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J_#;t#j approved currency 核准货币；认可货币
* {e?%!Q approved estimates 核准预算
S((\KL, approved estimates of expenditure 核准开支预算
It8m]FN approved overseas insurer 核准海外保险人
nt*nTtcE approved overseas trust company 核准海外信托公司
I3$/ # approved pooled investment fund 核准汇集投资基金
?g\S F}2 approved provident fund scheme 认可公积金计划
cf
~TVa)M approved provision 核准拨款
1 ZK~i approved redeemable share 核准可赎回股份
' t: s6 approved regional stock 认可地区性证券
dN)!B!*aI approved retirement scheme 认可退休金计划
Q!_@Am"h approved subordinated loan 核准附属贷款
1}"PLq( arbitrage 套戥；套汇；套利
+rA:/!b)Y arbitrageur 套戥者；套汇者
:Z'q1kW@" arbitrary amount 临时款项
`zZGL&9m` arrangement 措施；安排；协定
2%F!aeX arrears 欠款
$IU|zda8 arrears of pay 欠付薪酬
A(<"oAe| arrears of revenue 逾期未收税款；逾期未收的帐项
6*92I articles of association 组织章程；组织细则；组织章程细则
WOaj_o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ahJu+y ascertainment of profit 确定利润
IFg(Ze~ "Asia Clear" “亚洲结算系统”
V\(p6:1(6K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L% cr `<~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GE0,d Asian Development Fund [ADF] 亚洲发展基金
<h"*"q|9 Asian dollar bond 亚洲美元债券
P)$q Asian dollar market 亚洲美元市场
Mkc |uiT
Asian dollar rate 亚洲美元利率
U;Ne"Jh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J6 VG j=/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
==z,vxr asked price 沽盘；喊价；索价；卖方报价
(i*;V0 assessable income 应评税入息
"uthFE assessable loss 应评税亏损
8a SH0dX assessable profit 应评税利润
EhBYmc" & assessable value 应评税值
:)9 ^T< assessed profit 估定利润
?TXe.h |u assessed value 经评估价值
%bs~%6) assessment 评税；评定；估价；评税单
GG@&jcp7 assessment number 评税编号；估价编号
, Q5Z<\
assessment of additional tax 补加税评税
Nh m)bdv] assessment of performance 业绩评估；实绩评价
pzPm(M1^X Assessor 评税主任
F/qx2E$*wo asset price bubbles 资产价格泡沫
9se ,c asset-backed securities 具资产保证的证券
jPjFp35;zb assets accretion 资产增值
07?| "c. assets and liabilities 资产与负债
GGY WvGE+ assets betterment statement 资产递增表；资产改进表
FLI0 C assets lending 实物放款；有抵押贷款
3~%wA (|A assets of the company passing on the death 死者去世时转移的公司资产
)|` # BC assets pledged as security for liabilities 用作负债抵押的资产
> ,v,4,c assets portfolio 资产投资组合
-X6[qLq assets price 资产价格
l {7q( assets quality 资产质素
kZsat4 r assets realization 资产变现
9Fkzt=(E~ assets refinancing arrangement 资产再集资安排
:&/b}b!)AX assets securitization 资产证券化
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@QC:1k assets situated outside Hong Kong 在香港以外地方的资产
/4 R|QD assets stripping 削减资产；拆卖资产
?5> Ep:{+/ assets value 资产值
'z= QV {ni assignee 承让人
Y_}DF.>I P assignment 转让；转让书；转让契
\2K _"5 assignment of interest 权益转让
BZP~m=kq assignment of letters patent and trade mark 专利证书及商标转让
m'Thm{Y,?n assignment of property 物业转让；物业转让书
^nS'3g^" assignment right 转让权
@AgV 7# assignor 转让人
7:h8b/9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
QF7iU@%- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y ;L,}/[ associate member 附属会员
j;|rI`67~ associated body corporate 相联法人团体
`oxs;; P associated company 相联公司；联属公司
wd/"! A4( associated corporation 相联法团
&D|wc4+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z8ox#+l 公认会计师公会〔英国〕
{M5[g r% Association of Futures Exchange Brokers 香港期货经纪协会
L)sCc0fv7k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*W#_W]T u association of underwriters 承保人组织
>q:0w{.TU assumption of control 接管
RK*ZlD< assurance 担保；保险；转易；转易书
W* XG9 assurance of interest 权益的转易
]Y%?k Q^ at 19XX price 按一九ＸＸ年价格计算
6 n
2LG at a discount 按赔价计算；按贴水价格计算；打折扣
DKjkO5R\ at a premium 按溢价计算；按升水价格计算
\ > @'wl at call 通知付款；按通知
Z?vbe}pUM at constant market price 按固定市价计算
U(.3[x at constant price 按固定价格计算
@"6dq;" at cost 按成本计算
hY?x14m$3 at current market price 按当时市价计算；按现时市价计算
o+H;ZGT5H at current price 按当时价格计算；按现时价格计算
{ws:g![ at factor cost 按要素成本计算；按生产要素成本计算
"v"w ER? at money-of-the-day price 按付款当日价格计算
483BrF V at or better 按指定或较佳价位〔买卖指令〕
\9*,[mvC at par 按面值计算；平价
qw!_ /Z3[ at sight 见票即付
7,sslf2%K at the close 按收市盘
i_? S#L]h at the opening 按开市盘
O;N QJ$^bI attestation 见证；见证条款
2VNMz [W' at-the-money option 平价期权
v$O%U[e< attorney 受权人；受托代表人
\` |*i$ attornment 新拥有人承认书
A& $oiLc attributable profit 可归属利润
`g;`yJX< attributable share value 可归属股份价值
H)s$0Xd
Auckland Stock Exchange 奥克兰证券交易所
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y!!+UM\ auction 拍卖
8H>: C (h auctioneer 拍卖商
(Ut)APM audit 审计；核数
Hw1<! Dyv Audit Commission 审计署
Ax=k0%M[& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RtrESwtR 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
24TQl<H{ audit review 帐目审查
B u ~N)^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"]%.%$ audited account 审计帐目；经审计的帐目
g,5r)FU` audited annual account 经审计的周年帐目
(f^K\7HM audited balance sheet 经审计的资产负债表
DQ{Yr>J auditor 核数师；核数主任；审计师
p Zu2[ auditor's certificate 核数师证明书；审计师证明书
\\F@_nB,b auditor's report 核数师报告；审计师报告
8+Y+\XZG Aussie bond 澳元债券
!N4?>[E austerity budget 紧缩预算
hhTM-D1Ehs Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R " S,& Australia All Ordinaries Index 澳洲所有普通股票指数
cO,ELu Australian Dollar [AUD] 澳元
&ACM:&Ob Australian Options Market 澳大利亚期权市场
}c>[m,lz Australian Securities Commission 澳洲证券事务监察委员会
N7=L^] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hw?'aX K{ Australian Stock Exchange 澳大利亚证券交易所
MPINxS Austrian Schilling [ATS] 奥地利先令
\($EYhx authentication 认证；鉴证
"y_A xOH authority to purchase 委托购买证；委购书
&;~x{q]3 authorization 认可；核准；授权；授权书
k%iZ .. authorization by direction 指示授权
C:77~f-+rQ authorization by instruction 指令授权
9/ rX% authorization by warrant 令状授权
X\?e=rUfn authorization of unit trust 单位信托的认可
-5Qsc/ s& authorized agent 指定代理人
Ou~|Q&f' authorized capital 法定资本
qB`zyd8yu authorized clerk 出市员
O`nrXC{ authorized dealer 认可交易商
i^[yGXtW authorized financial institution 认可财务机构
,Db+c3 authorized fund 认可基金
,t4g^67R{ authorized fund house 获授权的基金公司；认可基金公司
Sri,sZv authorized institution 认可机构
7/.- dfEK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u:+wuyu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aB9Pdu t authorized insurer 获授权保险人；获认可承保人
?UAB}CjY authorized investment 特准投资项目
IfHB+H
authorized person 获授权人
fL9R{=I% authorized representative 获授权代表
'&/"_ authorized share capital 法定股本
l4oI5)w automated quotation system 自动报价系统
w$~|/UrLf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$`:/O A<. 自动交易系统〔香港期货交易所有限公司〕
d($f8{~W automatic adjustment mechanism 自动调整机制
\29a@ 6 automatic adjustment system 自动调整系统
GdFTKOq Automatic Clearing House 自动票据交换所
n>F1G
MX automatic exchange rates accumulation system 自动化汇率累集系统
@Oe!*|?mS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%;UE y j automatic teller machine [ATM] 自动柜员机
5}3Q}o# autopay 自动转帐
r2A(GUz available assets 可用资产
v~>^c1: available fiscal reserve 现存财政储备
&DdFK.lt available profit 可用利润
`A5^D Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)Yvf9d l average 平均；平均数；海损
L1 "y5HJ average basic salary 平均基本薪金
" x&hBJ average consumer expenditure 平均消费开支；一般消费开支
ShAI6j average cost 平均成本
o/E A%q1 average cost of land production 增辟土地平均成本
"|{O%X average daily turnover 平均每日成交额
>jjuWO3T average daily wage rate 平均每日工资率
u X*H2"A average expenditure pattern 平均开支模式
+:4J~Cuf average growth rate 平均增长率
^|DI9G(Bs average net fixed assets 固定资产平均净值
mjbr}9 average of relatives 相对价格平均数
D T^3K5 average price 平均价格
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average propensity to consume 平均消费倾向；一般消费倾向
*V(TNLIh; average propensity to save 平均储蓄倾向；一般储蓄倾向
:_YpS w<Q average rate 平均率
1_ uq46 average revenue 平均收入；平均收益
:&Xy#.un average stock 平均库存；平均存货
K1O0/ 2O average yearly rent 平均年租
1P&XG@ avoidance of double taxation 避免双重课税
L- [<C/`;t avoidance of tax 避税
