A:
{}>n{_ A share Ａ股；甲类股份
7yI @"c#O abatement of tax 减税；减扣免税额
~<qt%W? ABN AMRO Bank N.V. 荷兰银行
Lp:6 ; above-the-line expenditure 线上项目支出；经常预算支出
-qV{WZ Hp above-the-line receipt 线上项目收入；经常预算收入
K_- d( ABSA Asia Limited 南非联合亚洲有限公司
j%Y\A ~DV absolute change 绝对数值变更
"L & k)J absolute expenditure 实际开支
Q}2[hB absolute guideline figure 绝对准则数字
9vGs; absolute interest 绝对权益
mZ0J!QYk absolute order of discharge 绝对破产解除令
Md; /nJO~{ absolute profit margin 绝对利润幅度
zjX7C~h^Q absolute value 实值；绝对值
q$ghLGz absolutely vested interest 绝对既得权益
# $'"cfRxc absorbed cost 已吸收成本；已分摊成本
ek-!b!iI absorption 吸收；分摊；合并
{6vEEU absorption rate 吸收率；摊配率；分摊率
>N`6;gn*l ACB Finance Limited 亚洲商业财务有限公司
FJM;X-UOY acceptable form of reciprocity 合理的互惠条件
,WTTJ N acceptable rate 适当利率；适当汇率
O jnJV acceptance agreement 承兑协议
3-wD^4)O, acceptance for honour 参加承兑
?H;{~n? acceptor 承兑人；接受人；受票人
\x\. acceptor for honour 参加承兑人
]= x
1`j accident insurance 意外保险
nf%4sIQ*x Accident Insurance Association of Hong Kong 香港意外保险公会
89eq[ |G_ accident insurance scheme 意外保险计划
KH j6Tg;) accident year basis 意外年度基准
7t(Y;4<2 accommodation 通融；贷款
7|D|4!i2Y accommodation bill 通融票据；空头票据
sB*o)8 accommodation party 汇票代发人
5h_5Z~ account balance 帐户余额；帐户结余
#+sF`qR, account book 帐簿
8cr NOZS6 account collected in advance 预收款项
^(vd8 &71 account current book 往来帐簿
7 e[\0:Z account of after-acquired property 事后取得的财产报告
yLOLv6g~e account of defaulter 拖欠帐目
U /o}{, $A account payable 应付帐款
3~xOO*`o account payee only [A/C payee only] 只可转帐；存入收款人帐户
]X|G+[Ujv account receivable 应收帐款
ACltV"dB^ account receivable report 应收帐款报表
4:g:$s|SE[ account statement 结单；帐单；会计财务报表
-V<"Ay account title 帐户名称；会计科目
:K:g yVrC accountant's report 会计师报告
(SA*9% Accountant's Report Rules 会计师报告规则
0Jh:6 F accounting and auditing procedure 会计与审计程序；会计与核数程序
Uk\U*\. Accounting Arrangements 《会计安排》
,0~TvJS accounting basis 会计基础
mDf WR accounting by Official Receiver 破产管理署署长呈交的帐目
@ R Bw T Accounting Circular 《会计通告》
!;Nh7vG accounting class 会计类别
]!:Y]VYN)\ accounting date 记帐日期；会计结算日期
IyP].g1"U accounting for money 款项核算
-;"l 5oX Accounting Officer 会计主任
L9oZ7 o accounting period 会计报告期；会计期
|Wk
G='02 accounting policy 会计政策；会计方针
Y&:i^k accounting practice 会计惯例
}L9j`17 accounting principle 会计准则
o7zfD94I accounting record 会计记录
T<)z2Bi accounting report 会计报告
UI;{3Bn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_y UFe& Accounting Society of China 中国会计学会
sKO
;p accounting statement 会计报表
I r~X#$Upc accounting system 会计制度；会计系统
R 0}% accounting transaction 会计事项；帐务交易
"g-NUl`' accounting treatment 会计处理
|3m%d2V*hF accounting year 会计年度
o:<3n,T accretion 增值；添加
lV'83 accrual 应计项目；应累算数目
qE{S'XyM, accrual basis 应计制；权责发生制
]mA?TwD accrual basis accounting 应计制会计；权责发生制会计
|=s3a5sl accrue 应累算；应计
{IWb:p#I] accrued benefit 应累算利益
?f..N, s accrued charges 应计费用
za7wNe(s accrued cumulative preference share dividend 应累算的累积优先股股息
PAkW[;GSDh accrued expenses 应累算费用
=P{RHhWy; accrued interest payable 应付利息；应计未付利息
\ua.%| accrued interest receivable 应收利息；应计未收利息
rY}ofq7b accrued right 累算权益
sa* -B accruing profit 应累算的利润
kx[8#+P accumulated fiscal reserve 累积财政储备
'oG'`ED" accumulated profit 累积利润；滚存溢利
Xl;N= fc accumulated reserve 累积储备
.Ko`DH~!,C accumulation of surplus income 累积收益盈余
1 <+^$QL acquired assets 既得资产
4<|u~n*JF acquisition 收购；购置；取得
*F0N'* acquisition cost 购置成本
. {I7sUQ acquisition expenses 购置费用
h 8s*FI acquisition of 100% interest 收购全部股权
srL,9)O C acquisition of control 取得控制权
A7H=#L +C acquisition of fixed assets 购置固定资产
S[ M$> acquisition of shell “买壳”
EX_& wep@1 acquisition price 收购价
F <(Y act of God 天灾
:[doYizk: acting partner 执事合伙人
^d,d<Uc active market 买卖活跃的市场；交投畅旺的市场；旺市
/NZ R| active partner 积极参与的合伙人
v;S JgZK active trading 交投活跃
%:lQ ~yn actual circulation 实际流通
6%TV X actual cost 实际成本
# V +e actual expenditure 实际开支；实际支出
Y%3j >_\; actual income 实际入息；实际收入；实际收益
":OXs9Yg actual market 现货市场
-t]0DsPg actual price 现货价；实际价格
qcqf9g actual profit 实际利润
Ch 3##- actual quotation 实盘；实际价位；实际报价
y}A-o_u@cD actual year basis 按实际年度计算
kDsUKO
p
actuals 实货
b> | oU actuarial investigation 精算调查
YpJzRm{Ra actuarial principle 精算原则
y^ohns5{ actuarial report 精算师报告
3XIxuQw f Actuarial Society of Hong Kong 香港精算学会
HO"(eDW6z actuarial valuation 精算师估值
J#\/znT actuary 精算师
q07>FW R ad referendum agreement 暂定协议；有待覆核的协定
Rzp-Q5@M Y ad valorem duty 从价税；按值征税
?pFHpz ad valorem duty system 从价税制
-
0zo>[c/p ad valorem fee 从价费
1*Z}M% ad valorem tariff 从价关税
yDPek*#^"q additional allowance 额外免税额
6(. &y; additional amount for unexpired risk 未过期风险的额外款额
K|iNEhuc additional assessable profit 补加应评税利润
PqfH}d0l additional assessment 补加评税
k,2% %m additional commitment 额外承担
1!~9%=% additional commitment vote 额外承担拨款
"YivjHa7H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X]N8 'Yt additional dependent parent allowance 供养父母额外免税额
x[]n\\a? additional provision 额外拨款
t<4+CC2H additional stamp duty 附加印花税
7JbN WN additional tax 补加税罚款；补加税款
p0V w@R= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N7|ctO adjudged bankrupt 被裁定破产
ST{<G adjudicated bankrupt 裁定破产人
JWLQ9U X adjudication fee 裁定费；评定印花税额手续费；评估契据费
Q~jU Z-qN adjudication of bankruptcy 裁定破产；宣告破产
b( wiJ&t adjudication of insolvency 裁定无力偿还债务
m$ ]?Jq adjusted actual 经调整的实数；调整后的实数
cEe>Lyt adjusted current assets 经调整的流动资产；调整后的流动资产
ST O6cNi adjusted figure 经调整的数字；调整后的数额
AtSE KpKc adjusted liabilities 经调整的负债；调整后的负债
.2`S07Z adjusted loss 经调整的亏损；调整后的亏损
X"yLo8y8$ 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
;%Qu;FtC adjusted profit 经调整的利润；调整后的利润
B7cXbUAQs adjusted surplus 经调整的盈余额；调整后的盈余额
0 j6/H?OT adjusted value 经调整的价值；调整后的价值
f)>=. sp adjustment 调整；修订；理算〔保险〕
0N md*r adjustment centre 调剂中心
+g(QF adjustment lag 调整过程的时间差距；调整时差
Iu=iC.50} adjustment mechanism 调整机制
< }G7#xg adjustment of loss 亏损调整
=^NR(:SaaU adjustment process 调整过程；调整程序
t|1?m H9 adjustment range 调整幅度
A%pcPzG; administered exchange rate 受管制汇率
23zB@aE_?1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QD s]{F# administration expenses 行政费用
op ;OPf, administration fee 手续费；行政费
-r[l{ce administration in bankruptcy 破产管理
Ig~lD>dnr' administration order 遗产管理令
|* Hw6m administrator 管理人；遗产管理人
t=5 K#SX} administrator of the estate 遗产管理人
>osY?9 admission of debt 债项承认书
0:Xvch0 admission of proof 接纳债权证明
]JbGP{UiN advance 放贷款项；垫付款项；预支款项；预付款项
S-*4HV_l advance account 暂支帐目；预付款帐户
"d9"Md0k advance compensation 预付补偿金
Jc/*w advance from shareholder 股东垫款
PE0A ` advance pending reimbursement 预支以待日后付还
*zJ}=%)f advanced economy 先进经济体系
3 cu`U` advancement 预付；预付财产
,..&j+m advances warrant 垫款令
}/Pz1,/ advancing 贷出
7?xTJN )G adverse balance 逆差
ng"R[/)In adverse exchange 逆汇
eNR>W>;' advertisement addressed to shareholders 在报章刊登的致股东通告
P-.>v i^+ advice for collection 托收通知书
<`}Oi 5nW advice of drawing 提款通知书；汇票通知书
nD6NLV%2x advice of payment 付款通知
1TJ 2HO=Y Advisory Committee [Securities and Futures Commission]
(]>= y 谘询委员会〔证券及期货事务监察委员会〕
r >+\9q1 Advisory Committee on Diversification 经济多元化谘询委员会
-W<x|ph
U affidavit 誓章；遗产申报誓章
Z_Qs^e$ affidavit of no receipt 述明无收款的誓章
B agO0# affiliate 联号；联营公司；附属公司
ci a'h_w affiliated company 附属公司；联号；联营公司
PRg^E 4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]c4?-Vq%u affordability 负担能力
4$ya$Y%s% African Development Bank [AfDB] 非洲开发银行
.5 Sw after-acquired property 事后取得的财产
L )p*D( after-hours dealing 市后交易
-{n2^vvF after-tax profit 税后盈利；税后利润；税后溢利
rl"$6{Z} agency agreement 代理协议
t"4RGO)jh agency expenses 代理机构的开支
d e)7_pCF| agency fee 代理费
ji9 (!G Agency Law 《代理法》
l];w,(u{ agent 代理人；承销人
6aRPm% agent of company 公司代理人
'#pY/,hVB agent's fee 代理人费；经纪费
1j"_@?H[ aggregate 总计；总数；总体数字
I6@98w}" aggregate amount 总款额；总额
Q$u&/g3NvL aggregate assets and liabilities 总体资产与负债
> U . aggregate at constant price 按固定价格计算的总体数字
5 G
@ aggregate demand 总需求
4IfOvAN% aggregate gross position 总持仓量
J8IdQ:4^l aggregate limit 总限额
{S[+hUl aggregate of salaries tax 合计薪俸税
@/jL N aggregate performance 总体表现；总体业绩
qM}Uk3N0
aggregate supply 总体供应
D_kz'0^| aggregate surplus 总盈余
17kh6( X aggregate total 整体总额
nz_=]PH O& aggregate value 总值；合计价值
k%2wo HSu& aggregated basis 合计基准
_:"PBN9 aggregated net chargeable income 合计应课税入息实额
v_=xN^R aggregation 合并计算；合计；总和
S=NP}4w,_) aggregation of incomes of husband and wife 夫妇入息合并计算
^h L?.xj aggregation of property 财产的总和
"MS}@NLUW agio 差价；贴水
DpA"5RV 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》
q-?
k=RX` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{p .D E 《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》
F/8="dM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
iB- h3/ 《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》
/w[B,_ZKTk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m 0jm$> :Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,EsPm'`?A/ agreement for a settlement 授产协议
pp YIVI agreement for assignment 转让协议
F6'[8f agreement for sale 售卖协议；买卖协议
AlPk o($E* agreement for sale and purchase 买卖协议
*,x -}%X agreement for the payment of interest 支付利息协议
nrFuhW\r agreement for the repayment of money 还款协议
SK][UxoHm agreement of reinsurance 再保险协议
J)kH$!csi Agricultural Bank of China 中国农业银行
>{ /As][ air passenger departure tax 飞机乘客离境税
ioJ~k[T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s *XE airport tax 机场税
A5WchS' alcohol duty 酒精税
[nYm -\M alienation 让与；让渡；转让
P
}BU7`8 alimony 生活费；赡养费
0 oC5W?>8s All Ordinaries Index [AOI] 所有普通股指数
27"M]17) all risks 全险；综合险
o x|K 2A All Sales Record for Stock Market 《股票市场成交报告》
6_rgj {L Allied Capital Resources Limited 新联财务有限公司
W ~W `fm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EdC^L`:: allocation letter 拨款信件
;~^9$Z@%Q allocation of fund 分配款项；预留款项
5u:{lcC.X allocation of profit 利润分配；溢利分配
9e aqq allocation warrant 拨款令
t%k1=Ow5i allotment 分配；配股
&gv{LJd5b allotment notice 股份配售通知；配股通知
ezz;NH allotment of shares 股份分配
7RpAsLH= allowable 可获宽免；免税的
g %ZKn allowable business loss 可扣除的营业亏损
:6T 8\W allowable expenses 可扣税的支出
BH;7CK=7R allowance 免税额；津贴；备抵；准备金
l<DpcLX allowance for debts 债项的免税额
S&q(PI_" allowance for depreciation by wear and tear 耗损折旧免税额
<T^:`p/]4 allowance for funeral expenses 殡殓费的免税额
I\y=uC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}Ghh%] allowance for repairs and outgoings 修葺及支出方面的免税额
. a@> 1XO allowance to debtor 给债务人的津贴
E0lro+'lS alteration of capital 资本更改
5H{dLZ], alternate trustee 候补受托人
XX9u%BZ~ amalgamation 合并
o$XJS z|6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f7du1k3 ambit of charges 征税范围；收费范围
WVMkLMg8d amended valuation 经修订的估值
Q >QES-.l American Commodities Exchange 美国商品交易所
{ K,KIj" American Express Bank Limited 美国运通银行
"d3qUk American Stock Exchange 美国证券交易所
/4xp?Lo: amortization 摊销
v:xfGA nP amount due from banks 存放银行同业的款项
^_0l(ke amount due from banks abroad 存放海外银行同业的款项
Cju %CE3a amount due from holding companies 控股公司欠款
Jx-dWfe amount due from local banks 存放本港银行同业的款项
^1}Y=! & amount due to banks 银行同业的存款
uG:xd0X+W amount due to banks abroad 海外银行同业的存款
_oU}>5 amount due to holding companies 控股公司存款
k6(9Rw8bCk amount due to local banks 本港银行同业的存款
4UV6'X)V amount due to outport banks 外埠银行同业的存款
S!J wF&EW amount for note issue 发行纸币的款额
\J?l7mG amount of bond 担保契据的款额
]A.tauSW amount of consideration 代价款额
ohW
qp2~ amount of contribution 供款数额
L2WH-XP= amount of indebtedness 负债款额
9{(A- amount of principal of the loan 贷款本金额
DtRu&>o_6D amount of rates chargeable 应征差饷数额
s0/[mAY amount of share capital 股本额
zEJZ, < amount of sums assured 承保款额
FHv^^u'@ amount of variation 变动幅度
P_y8[ Y]? amount of vote 拨款数额
" 4Bk amount payable 应付款额
\~4I Ou amount receivable 应收款额
+#wh`9[wBt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$p?TE 8G analysis 分析
24; BY' ancillary risk 附属风险
gQ8Fj L6? annual account 周年帐目；周年帐目报表；年度决算；年结
4r+s"
| annual accounting date 年结日期
&X%vp?p annual allowance 每年免税额；年积金；年度津贴；年津
F-&=N {+ annual balance 年度余额
muZ6 }&4 annual disposable income 每年可动用收入
!J/fJW>m6 annual estimates 周年预算
i^I
U)\ annual fee 年费
fEgwQ-] annual general meeting 周年大会
R{0nk annual growth rate 年增率；每年增长率
4],*y`& g annual long-term supplement 长期个案每年补助金
6 $*\% annual pensionable emolument 可供计算退休金的年薪
= VFPZ annual report 年报
~ MZEAY9 Annual Report on the Consumer Price Index 《消费物价指数年报》
Q[Xh{B annual return 周年报表；周年申报表；每年报税表格
%@Ow.7z h Annual Return Rules 《周年报表规则》
+T,Yf/^Fn annual review of consumer prices 每年消费物价回顾
.kT}E 5 annual roll-forward basis 逐年延展方式
K4`)srd annual salary 年薪
nS$_VJ]~ annual statement 年度报表；年度决算表
O dWZYWj 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
+C8yzMN\ annuitant 年金受益人
~Ih LjE annuity 年金
L &nqlH@+~ annuity contract 年金合约
N#!**Q 0 annuity on human life 人寿年金
ZaKT~f%%z antecedent debt 先前的债项
NAnccB D!{ ante-dated cheque 倒填日期支票
%c`P`~sp anticipated expenditure 预期开支
F caO - anticipated net profit 预期纯利
fZ7Ap3dmP anticipated revenue 预期收入
#U YrSM@u anti-inflation measure 反通货膨胀措施
i7#PYt anti-inflationary stance 反通货膨胀立场
Q}qw` L1 apparent deficit 表面赤字
9=FqI50{ apparent financial solvency 表面偿债能力
U 1,f$McZs apparent partner 表面合伙人
Kb icP< application for personal assessment 个人入息课税申请书
,%!E-gr application of fund 资金应用
,fR /C application to release as liquidator and to destruct the books of accounts and documents
n5e1k y*9w 申请免除清盘人职务及毁灭帐簿与文件
t7; ^rk* appointed actuary 委任精算师
uNoP8U%* appointed auditor 委任核数师；委任审计师
!YZ$WiPl appointed trustee 委任的受托人
WNo", Vc appointer 委任人
L?:fyNA3[ apportioned pro rata 按比例分摊
%X^K5Io apportionment 分配；分摊
rV[/G#V>{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
iFBH ;O_~ apportionment formula 分摊方程式
/'<Qk' apportionment of estate duty 遗产税的分摊
S9@2-Oc appraisal 估价；评估
6vL+qOd x appreciable growth 可观增长
CG397Y^ appreciable impact 显着影响
]\ DIJ>JZ appreciable increase 可观增长
M>m+VsJV appreciation 增值；升值
fx#Krr @ appreciation against other currencies 相对其他货币升值
R&P}\cf8T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"gQA|NHwV appreciation tax 增值税
+`_Km5= appropriation 拨款；拨用；拨付
C#3K.0a appropriation account 拨款帐目
2"IsNbWV Appropriation Bill 拨款法案
48p< ~#<W\ appropriation-in-aid system 补助拨款办法
8-clL \bm approved assets 核准资产
Uk0Fo(HY approved basket stock 认可一篮子证券
\]$TBN
dJ4 approved budget 核准预算
+ia N[F$ approved charitable donation 认可慈善捐款
{%PgR){qR approved charitable institution 认可慈善机构
{EL
J!o[ approved currency 核准货币；认可货币
hxX-iQya
approved estimates 核准预算
1O@y
>cV approved estimates of expenditure 核准开支预算
AhauNS^"{R approved overseas insurer 核准海外保险人
}g]O_fN7~ approved overseas trust company 核准海外信托公司
{CH *?|t approved pooled investment fund 核准汇集投资基金
l+n0=^ Z approved provident fund scheme 认可公积金计划
/tqQA vj approved provision 核准拨款
p*l]I *x'< approved redeemable share 核准可赎回股份
Ph Ep3 o&" approved regional stock 认可地区性证券
<>I4wqqb approved retirement scheme 认可退休金计划
k}tT l 2 approved subordinated loan 核准附属贷款
"H"4]m1Wc arbitrage 套戥；套汇；套利
YgfQ{3^I arbitrageur 套戥者；套汇者
iLR^ V! arbitrary amount 临时款项
PEIf)**0N arrangement 措施；安排；协定
,lUr[xzV arrears 欠款
Z?A X arrears of pay 欠付薪酬
hO H
DXc" arrears of revenue 逾期未收税款；逾期未收的帐项
R.rxpJ+kU articles of association 组织章程；组织细则；组织章程细则
W{js9$oJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tIJ?ca X5= ascertainment of profit 确定利润
2 ,bLEhu "Asia Clear" “亚洲结算系统”
6O9?":3; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!^m,v19Ds< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ouO<un Asian Development Fund [ADF] 亚洲发展基金
AC& }8w[>u Asian dollar bond 亚洲美元债券
Y%"73.x Asian dollar market 亚洲美元市场
}+3v5Nz; Asian dollar rate 亚洲美元利率
tJgo% P1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@Q#<-/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tuWJj^ asked price 沽盘；喊价；索价；卖方报价
9X%H $>s assessable income 应评税入息
SRfnT?u6 assessable loss 应评税亏损
) HPe}(ypt assessable profit 应评税利润
= Ti[Q5SZ assessable value 应评税值
@5Zg![G assessed profit 估定利润
n k@e# assessed value 经评估价值
sn=_-uoU assessment 评税；评定；估价；评税单
6Q}WX[| tQ assessment number 评税编号；估价编号
hnD=DLW $ assessment of additional tax 补加税评税
{L9WeosQ assessment of performance 业绩评估；实绩评价
f.X<Mo Assessor 评税主任
gxf{/EjH asset price bubbles 资产价格泡沫
;wF 0s asset-backed securities 具资产保证的证券
SZ )AO8& assets accretion 资产增值
W2 p&LP assets and liabilities 资产与负债
fAHf}j assets betterment statement 资产递增表；资产改进表
}_ [Bp assets lending 实物放款；有抵押贷款
OqNt Tk+ assets of the company passing on the death 死者去世时转移的公司资产
J =@D]I*3 assets pledged as security for liabilities 用作负债抵押的资产
y/d/#}\: assets portfolio 资产投资组合
}k7t#O assets price 资产价格
[<H'JsJl assets quality 资产质素
)~CnDk}^R assets realization 资产变现
{=)g?!zC assets refinancing arrangement 资产再集资安排
f: _mr zz assets securitization 资产证券化
x.ZW%P1 assets situated outside Hong Kong 在香港以外地方的资产
Yj-JB assets stripping 削减资产；拆卖资产
G:k]tZ*` assets value 资产值
N# ?}r>W3 assignee 承让人
. {}=!>U2 assignment 转让；转让书；转让契
h:qt?$]J assignment of interest 权益转让
!da [#zK assignment of letters patent and trade mark 专利证书及商标转让
']]5xH*U assignment of property 物业转让；物业转让书
|'?. / assignment right 转让权
F\lnG assignor 转让人
Rx,Qw> # associate 有联系的人；有关连人士；相联者；合伙人；联系人
<[ W41{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:<w2j 6V associate member 附属会员
LLlt9(^d associated body corporate 相联法人团体
}>T$2"pf associated company 相联公司；联属公司
R_ |Sg associated corporation 相联法团
YA, vT[kX Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F{;{o^Pv 公认会计师公会〔英国〕
X4z6#S 58 Association of Futures Exchange Brokers 香港期货经纪协会
X oZPz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GiH< 6<= association of underwriters 承保人组织
5&QDZnsl assumption of control 接管
(^)" qs B assurance 担保；保险；转易；转易书
npD`9ff assurance of interest 权益的转易
&R7N^*He at 19XX price 按一九ＸＸ年价格计算
\ f6@B:?y at a discount 按赔价计算；按贴水价格计算；打折扣
t< % S_J\ at a premium 按溢价计算；按升水价格计算
q5D_bm7,3 at call 通知付款；按通知
`mt. =d at constant market price 按固定市价计算
_pZaVx
at constant price 按固定价格计算
F ]L$xU at cost 按成本计算
L
UitY at current market price 按当时市价计算；按现时市价计算
9P ZY](/ at current price 按当时价格计算；按现时价格计算
rQ+2 -|# at factor cost 按要素成本计算；按生产要素成本计算
8; vp a* at money-of-the-day price 按付款当日价格计算
o fw0_)!Q at or better 按指定或较佳价位〔买卖指令〕
U0Q:sA U at par 按面值计算；平价
:
U:>X6f at sight 见票即付
q[rB u9 at the close 按收市盘
`~ , at the opening 按开市盘
14LOeo5O attestation 见证；见证条款
eq<giHJM at-the-money option 平价期权
p(J,fus attorney 受权人；受托代表人
(Z{&[h attornment 新拥有人承认书
Aqp$JM
> attributable profit 可归属利润
Y%"6 attributable share value 可归属股份价值
@2HNYW) Auckland Stock Exchange 奥克兰证券交易所
0w24lVR. auction 拍卖
E?@batIrf auctioneer 拍卖商
KTzkJx audit 审计；核数
|#x]FNg Audit Commission 审计署
\8 ~`NF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[
S_8;j 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
T+9#& audit review 帐目审查
b7n ER] R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&F xw19[G audited account 审计帐目；经审计的帐目
'c")]{ audited annual account 经审计的周年帐目
_ h7qS audited balance sheet 经审计的资产负债表
H7= [sL^ auditor 核数师；核数主任；审计师
6gSo>F4= auditor's certificate 核数师证明书；审计师证明书
(sHvoE^q- auditor's report 核数师报告；审计师报告
3$E\B=7/U Aussie bond 澳元债券
265sNaX austerity budget 紧缩预算
#^Io9dA h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L(Ffa (i Australia All Ordinaries Index 澳洲所有普通股票指数
D. _* p Australian Dollar [AUD] 澳元
iCK p"(kf Australian Options Market 澳大利亚期权市场
>AsrPU[ Australian Securities Commission 澳洲证券事务监察委员会
9~ FB^3Nz_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[p 7cgHSMt Australian Stock Exchange 澳大利亚证券交易所
}RT#V8oc Austrian Schilling [ATS] 奥地利先令
'=^$ ;3Z authentication 认证；鉴证
l'#P:eW authority to purchase 委托购买证；委购书
{8YNmxF# authorization 认可；核准；授权；授权书
<l,Kg
'v authorization by direction 指示授权
2G4OK7x authorization by instruction 指令授权
e?"XMY authorization by warrant 令状授权
X=Th authorization of unit trust 单位信托的认可
G"~% [k authorized agent 指定代理人
HU='Hk! authorized capital 法定资本
ZV?~~_ 9 authorized clerk 出市员
/%'>?8/ authorized dealer 认可交易商
~SWR|[ authorized financial institution 认可财务机构
^I4 /{,Ev authorized fund 认可基金
n%"0%A authorized fund house 获授权的基金公司；认可基金公司
sdWu6?B_ authorized institution 认可机构
GdxMHnn= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"AA zBWd/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qxR7;/@j ) authorized insurer 获授权保险人；获认可承保人
:W++ `f& authorized investment 特准投资项目
in/I Ty- authorized person 获授权人
0VOj,)K= authorized representative 获授权代表
$d[ xSwang authorized share capital 法定股本
%^r}$mfy:0 automated quotation system 自动报价系统
G31??L:< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_ zh>q4M 自动交易系统〔香港期货交易所有限公司〕
z
5T_ automatic adjustment mechanism 自动调整机制
x-Cy,d:YX automatic adjustment system 自动调整系统
l_Ffbs_6t Automatic Clearing House 自动票据交换所
qBkI9H automatic exchange rates accumulation system 自动化汇率累集系统
t mCm54 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~|7jz;$V automatic teller machine [ATM] 自动柜员机
99<0xN(25 autopay 自动转帐
m) ]A$*`< available assets 可用资产
~BSE8M+r available fiscal reserve 现存财政储备
BV9 %| available profit 可用利润
f8m%T%]f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`(RQh@H average 平均；平均数；海损
RH=T u6i average basic salary 平均基本薪金
tc_D8Q_ average consumer expenditure 平均消费开支；一般消费开支
c|s*(WljY average cost 平均成本
?4]#gC ks average cost of land production 增辟土地平均成本
AxXFzMW average daily turnover 平均每日成交额
.7!n%Ks average daily wage rate 平均每日工资率
7Z(F-B
+j average expenditure pattern 平均开支模式
1 >nl ]yO average growth rate 平均增长率
gx* rxid average net fixed assets 固定资产平均净值
x@@U&.1_A average of relatives 相对价格平均数
|] <eJ|\= average price 平均价格
41d,<E average propensity to consume 平均消费倾向；一般消费倾向
~sI$xX! average propensity to save 平均储蓄倾向；一般储蓄倾向
]lKQ wp X3 average rate 平均率
*TjolE~o average revenue 平均收入；平均收益
-\.'WZo` average stock 平均库存；平均存货
A=v^`a03I average yearly rent 平均年租
S;582H9D avoidance of double taxation 避免双重课税
k]vrqjn Q avoidance of tax 避税
