A:
pL/DZ|S3 A share Ａ股；甲类股份
gc-@"wI? abatement of tax 减税；减扣免税额
2y;Skp ABN AMRO Bank N.V. 荷兰银行
(ROY?5
@c above-the-line expenditure 线上项目支出；经常预算支出
q_MG ?re above-the-line receipt 线上项目收入；经常预算收入
H4&lb} ABSA Asia Limited 南非联合亚洲有限公司
pZqq]mHK absolute change 绝对数值变更
[\v}Ul absolute expenditure 实际开支
Whm ,F^ absolute guideline figure 绝对准则数字
1 mOh{:1u absolute interest 绝对权益
3TeY%5iVt absolute order of discharge 绝对破产解除令
(X \@t-8 absolute profit margin 绝对利润幅度
MOQ*]fV: absolute value 实值；绝对值
e D?tLj absolutely vested interest 绝对既得权益
} v}P
.P absorbed cost 已吸收成本；已分摊成本
v3~? ;f ,l absorption 吸收；分摊；合并
K* LlW@ absorption rate 吸收率；摊配率；分摊率
5YE'L. ACB Finance Limited 亚洲商业财务有限公司
XDOY`N^L acceptable form of reciprocity 合理的互惠条件
Ez c?#<+7 acceptable rate 适当利率；适当汇率
g?goZPZB acceptance agreement 承兑协议
x [ ~b2o acceptance for honour 参加承兑
"O3tq =Q acceptor 承兑人；接受人；受票人
~ =M7 3U# acceptor for honour 参加承兑人
*\+\5pu0 accident insurance 意外保险
2_HNhW
Accident Insurance Association of Hong Kong 香港意外保险公会
5F)C jQ accident insurance scheme 意外保险计划
'3 /4?wi accident year basis 意外年度基准
zy/@
WFPE accommodation 通融；贷款
#rMlI3; accommodation bill 通融票据；空头票据
* 2p t%eav accommodation party 汇票代发人
xHv ZV<# account balance 帐户余额；帐户结余
qe V fE_< account book 帐簿
z+0I#kM"1 account collected in advance 预收款项
]7W&JKmA& account current book 往来帐簿
nLbFg0?+t account of after-acquired property 事后取得的财产报告
VA6 } account of defaulter 拖欠帐目
X5zDpi|Dq account payable 应付帐款
x
nsLf?>] account payee only [A/C payee only] 只可转帐；存入收款人帐户
)WNzWUfn=z account receivable 应收帐款
cOmw?kA*G account receivable report 应收帐款报表
2b}t,&bv? account statement 结单；帐单；会计财务报表
(-UYB9s account title 帐户名称；会计科目
e2 4WW^S accountant's report 会计师报告
9UdM`v)( Accountant's Report Rules 会计师报告规则
Y2N >HK0 accounting and auditing procedure 会计与审计程序；会计与核数程序
gX@HO|.t Accounting Arrangements 《会计安排》
kJ'[K!r accounting basis 会计基础
JFcLv=U accounting by Official Receiver 破产管理署署长呈交的帐目
SD "FErJ Accounting Circular 《会计通告》
.F9 8G/s accounting class 会计类别
Q|S.R1L^ accounting date 记帐日期；会计结算日期
g0xuxK;9c accounting for money 款项核算
l%k\JY- Accounting Officer 会计主任
9vuyv*-}e accounting period 会计报告期；会计期
*'Sd/%8{ accounting policy 会计政策；会计方针
*v;2PP[^ accounting practice 会计惯例
$p1(He0 2 accounting principle 会计准则
zqim R#u accounting record 会计记录
u@Ih GME accounting report 会计报告
dU&a{ $ku[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?ZV /U! y Accounting Society of China 中国会计学会
g!g#]9j accounting statement 会计报表
hQ,ch[j' accounting system 会计制度；会计系统
=_.l8IYX$% accounting transaction 会计事项；帐务交易
kvL=>
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.[]r}[ lU accounting year 会计年度
{% rA1g accretion 增值；添加
Fco`^kql.D accrual 应计项目；应累算数目
H4WP~(__ accrual basis 应计制；权责发生制
t URu0`]( accrual basis accounting 应计制会计；权责发生制会计
LC,F
<>w1 accrue 应累算；应计
]J1dt N= accrued benefit 应累算利益
qzYwt]GNS accrued charges 应计费用
&PR5q 7 accrued cumulative preference share dividend 应累算的累积优先股股息
= 6j&4p
` accrued expenses 应累算费用
k KaE=H-x accrued interest payable 应付利息；应计未付利息
m( r,A cy6 accrued interest receivable 应收利息；应计未收利息
E-T) *`e accrued right 累算权益
ih58 <Up5 accruing profit 应累算的利润
@:oXN]+
_ accumulated fiscal reserve 累积财政储备
Y z<3JRw accumulated profit 累积利润；滚存溢利
%R}qg6dL accumulated reserve 累积储备
QmQ=q7 accumulation of surplus income 累积收益盈余
0 z`a1 %U acquired assets 既得资产
H9'$C/w acquisition 收购；购置；取得
I:=S 0&%) acquisition cost 购置成本
=2`[& acquisition expenses 购置费用
m]'#t)B_m acquisition of 100% interest 收购全部股权
]N~2 .h acquisition of control 取得控制权
h0(BO*cy acquisition of fixed assets 购置固定资产
bg!/%[ {M acquisition of shell “买壳”
X:A^<L
~ acquisition price 收购价
_zR+i]9 act of God 天灾
>@U*~Nz acting partner 执事合伙人
qrb[-|ie& active market 买卖活跃的市场；交投畅旺的市场；旺市
iW)8j 8 active partner 积极参与的合伙人
Q)~aiI0 active trading 交投活跃
Xc =Y actual circulation 实际流通
(o 5s"b actual cost 实际成本
qEyyT[: actual expenditure 实际开支；实际支出
i[O& )N,c actual income 实际入息；实际收入；实际收益
g?c
xp + actual market 现货市场
`{f}3bO7C actual price 现货价；实际价格
lS"T4 5 actual profit 实际利润
C/q'=:H; actual quotation 实盘；实际价位；实际报价
E~DQ-z actual year basis 按实际年度计算
`XJG(Oas\ actuals 实货
?j'7l=94A actuarial investigation 精算调查
YDIG,%uv actuarial principle 精算原则
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$O]E u! actuarial report 精算师报告
9)h"-H;5: Actuarial Society of Hong Kong 香港精算学会
EGGWrl}1 actuarial valuation 精算师估值
\S"is z actuary 精算师
XD!W: uvb ad referendum agreement 暂定协议；有待覆核的协定
=Z{O<xw' ad valorem duty 从价税；按值征税
KWq+PeB5TS ad valorem duty system 从价税制
K='z G*$l ad valorem fee 从价费
WO7z ad valorem tariff 从价关税
F3y9@dA] additional allowance 额外免税额
lXx=But additional amount for unexpired risk 未过期风险的额外款额
J-[,KME_^ additional assessable profit 补加应评税利润
6, ^>mNm additional assessment 补加评税
o$wEEz*4 additional commitment 额外承担
l^!
?@Kg,z additional commitment vote 额外承担拨款
a]$1D !Anc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`vU%*g&R additional dependent parent allowance 供养父母额外免税额
.H escg/S additional provision 额外拨款
\ q >bs|2 additional stamp duty 附加印花税
I
)~GZ additional tax 补加税罚款；补加税款
MOQ6 : Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<kfnpB= adjudged bankrupt 被裁定破产
[xbSYu,& adjudicated bankrupt 裁定破产人
nyX2|m& adjudication fee 裁定费；评定印花税额手续费；评估契据费
,[N%Q# adjudication of bankruptcy 裁定破产；宣告破产
+T e\H adjudication of insolvency 裁定无力偿还债务
C>]0YO
k2 adjusted actual 经调整的实数；调整后的实数
HNb/-e ," adjusted current assets 经调整的流动资产；调整后的流动资产
k
9_`(nx adjusted figure 经调整的数字；调整后的数额
)~ & CvJ adjusted liabilities 经调整的负债；调整后的负债
el&0}`K adjusted loss 经调整的亏损；调整后的亏损
-5)H<dAQZ 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
3BzNi' adjusted profit 经调整的利润；调整后的利润
EW}Bz h>b adjusted surplus 经调整的盈余额；调整后的盈余额
9G9t" { adjusted value 经调整的价值；调整后的价值
g K+ 4C adjustment 调整；修订；理算〔保险〕
-r!. 9q adjustment centre 调剂中心
FK^p")i adjustment lag 调整过程的时间差距；调整时差
d}Xr} adjustment mechanism 调整机制
, |0}<% adjustment of loss 亏损调整
/~DI 6g adjustment process 调整过程；调整程序
j9m_jv adjustment range 调整幅度
Cw~q4A6' administered exchange rate 受管制汇率
\0A3]l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.L +6 $8m administration expenses 行政费用
{Je[ZQ$ administration fee 手续费；行政费
l\f*d6o administration in bankruptcy 破产管理
<'}YyU= administration order 遗产管理令
.7O*pJ2(H administrator 管理人；遗产管理人
adlV!k7RG administrator of the estate 遗产管理人
_PPy44r2 admission of debt 债项承认书
?K1/ <PE+ admission of proof 接纳债权证明
q~rEq%tk advance 放贷款项；垫付款项；预支款项；预付款项
mR!1DQ.\< advance account 暂支帐目；预付款帐户
c& < Fr[AK advance compensation 预付补偿金
87=&^.~` advance from shareholder 股东垫款
O],T,Z?z advance pending reimbursement 预支以待日后付还
cv8L-Z>x.= advanced economy 先进经济体系
w Dw[RW3 advancement 预付；预付财产
'_<{ p3M advances warrant 垫款令
;:iY) } advancing 贷出
L]yS[UN$ adverse balance 逆差
<<UB ^v m adverse exchange 逆汇
\ S_Ou advertisement addressed to shareholders 在报章刊登的致股东通告
5sdn[Tt# # advice for collection 托收通知书
B)$| vK= advice of drawing 提款通知书；汇票通知书
y~(h>gi,x advice of payment 付款通知
e4-@ f%5 Advisory Committee [Securities and Futures Commission]
U1Q:= yD 谘询委员会〔证券及期货事务监察委员会〕
T=<@]$? Advisory Committee on Diversification 经济多元化谘询委员会
XWDL5K affidavit 誓章；遗产申报誓章
M\vwI" affidavit of no receipt 述明无收款的誓章
Y21g{$~Q{ affiliate 联号；联营公司；附属公司
w?3p';C affiliated company 附属公司；联号；联营公司
0mpX)S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JELT o u affordability 负担能力
;
a/X< African Development Bank [AfDB] 非洲开发银行
hZdoc< after-acquired property 事后取得的财产
[v7F1@6 b after-hours dealing 市后交易
16w|O |^< after-tax profit 税后盈利；税后利润；税后溢利
s:?SF. agency agreement 代理协议
8Pfb~&X^Ws agency expenses 代理机构的开支
N1Ng^aY0 agency fee 代理费
-#7'r<I9@ Agency Law 《代理法》
d^@ dzNv agent 代理人；承销人
b`(}.r?W agent of company 公司代理人
Q`~jw>x agent's fee 代理人费；经纪费
y?rPlA_ aggregate 总计；总数；总体数字
,%6P0#- aggregate amount 总款额；总额
&]g}u5J!= aggregate assets and liabilities 总体资产与负债
\4&fxe aggregate at constant price 按固定价格计算的总体数字
,bXe<L) aggregate demand 总需求
QaS1 Dh aggregate gross position 总持仓量
dFRsm0 T aggregate limit 总限额
rT M}})81 aggregate of salaries tax 合计薪俸税
4Fa ~Aog aggregate performance 总体表现；总体业绩
PZ2;v < aggregate supply 总体供应
0[A[U_b aggregate surplus 总盈余
eS{!)j_^ aggregate total 整体总额
Olt `:;j- aggregate value 总值；合计价值
<W|3\p6 aggregated basis 合计基准
oin$-i|Xp! aggregated net chargeable income 合计应课税入息实额
;}7Rjl# aggregation 合并计算；合计；总和
= w;F<M|Y aggregation of incomes of husband and wife 夫妇入息合并计算
Bs13^^hu aggregation of property 财产的总和
g=39C> agio 差价；贴水
c cNd'2P 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》
%;cddLQ\xY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7OC#8, 《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》
83E 7k]7] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>5_2_Y$" 《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》
ATJWO 1CtB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2!0 c4a^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》
?b*s.
^ agreement for a settlement 授产协议
,C
K{F agreement for assignment 转让协议
N< |@ymi agreement for sale 售卖协议；买卖协议
4h~iPn'Wl agreement for sale and purchase 买卖协议
zepm!JR1 agreement for the payment of interest 支付利息协议
)n+Lo&C< agreement for the repayment of money 还款协议
FFV `P agreement of reinsurance 再保险协议
h xSKG Agricultural Bank of China 中国农业银行
/rM I"khB air passenger departure tax 飞机乘客离境税
LyZ.l*h%=m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?<V?wsp airport tax 机场税
S\4tzz @ alcohol duty 酒精税
x8wD 0D alienation 让与；让渡；转让
e7@ ojOQ% alimony 生活费；赡养费
* $yR*}A All Ordinaries Index [AOI] 所有普通股指数
ZU85P0 all risks 全险；综合险
a huGq' All Sales Record for Stock Market 《股票市场成交报告》
| 1E|hh@k Allied Capital Resources Limited 新联财务有限公司
+s(HOq) b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gMY1ts}Z allocation letter 拨款信件
U@g4w !$r allocation of fund 分配款项；预留款项
T29Dt allocation of profit 利润分配；溢利分配
B{| 8#jqY allocation warrant 拨款令
,ek_R)&[o allotment 分配；配股
V`X2> -Ex allotment notice 股份配售通知；配股通知
|*:'TKzNS allotment of shares 股份分配
o4j[p3$ allowable 可获宽免；免税的
<PapskO> allowable business loss 可扣除的营业亏损
bW$J~ ynM allowable expenses 可扣税的支出
YwteZSbp6M allowance 免税额；津贴；备抵；准备金
'3_]Gu-D allowance for debts 债项的免税额
OTy.VT| allowance for depreciation by wear and tear 耗损折旧免税额
cJN7bA { allowance for funeral expenses 殡殓费的免税额
u6T+Cg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-j%,Oo allowance for repairs and outgoings 修葺及支出方面的免税额
9bP^`\K[N allowance to debtor 给债务人的津贴
9)}[7Mg:C alteration of capital 资本更改
|k+ 8<\ alternate trustee 候补受托人
$eD.W amalgamation 合并
EKA#|^Q:NX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vk+VP 1D ambit of charges 征税范围；收费范围
87Oad@FOr amended valuation 经修订的估值
.P;*D ws American Commodities Exchange 美国商品交易所
r
YogW! American Express Bank Limited 美国运通银行
U F?H>Y& American Stock Exchange 美国证券交易所
e}Cif2#d~ amortization 摊销
P\w\N2 amount due from banks 存放银行同业的款项
i;NUAmx amount due from banks abroad 存放海外银行同业的款项
f47O d-\- amount due from holding companies 控股公司欠款
B-.gI4xa amount due from local banks 存放本港银行同业的款项
2Or'c`| amount due to banks 银行同业的存款
}R1<
0~g amount due to banks abroad 海外银行同业的存款
8dZ0rPd? amount due to holding companies 控股公司存款
R<[qGt|L amount due to local banks 本港银行同业的存款
bLe <G amount due to outport banks 外埠银行同业的存款
"5-^l.CKH amount for note issue 发行纸币的款额
z54EG:x.7^ amount of bond 担保契据的款额
S'A>2> amount of consideration 代价款额
J/\V%~
1F amount of contribution 供款数额
g6Q !8 amount of indebtedness 负债款额
` &KwtvkdI amount of principal of the loan 贷款本金额
y=`2\L" O amount of rates chargeable 应征差饷数额
n;( \5{a amount of share capital 股本额
'XZ) !1N amount of sums assured 承保款额
qp/v^$EA amount of variation 变动幅度
kB/D!1
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Kz>3
ic$I amount payable 应付款额
Tsgk/e9K2? amount receivable 应收款额
t"k*PA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7bk%mQ k analysis 分析
D[^m{ 9_ ancillary risk 附属风险
0|$ v-`P$ annual account 周年帐目；周年帐目报表；年度决算；年结
v'VD0 +3[H annual accounting date 年结日期
c/zJv*}x ? annual allowance 每年免税额；年积金；年度津贴；年津
'f[T&o&L/ annual balance 年度余额
Ys@}3 \Mc annual disposable income 每年可动用收入
: y5<go8e annual estimates 周年预算
}*lUah,@ annual fee 年费
ROk5]b. annual general meeting 周年大会
c}y [[EX annual growth rate 年增率；每年增长率
#Yr9AVr}K annual long-term supplement 长期个案每年补助金
AI,(z;{P annual pensionable emolument 可供计算退休金的年薪
k B'Fkqwm annual report 年报
x /;bu W- Annual Report on the Consumer Price Index 《消费物价指数年报》
:@ %4 annual return 周年报表；周年申报表；每年报税表格
*tgnYa[l Annual Return Rules 《周年报表规则》
v=_6XF annual review of consumer prices 每年消费物价回顾
Z$0 uH* h annual roll-forward basis 逐年延展方式
t: #6sF annual salary 年薪
HuwU0:* annual statement 年度报表；年度决算表
pcT:]d[1) Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Xb{
[c+. annuitant 年金受益人
}z\_;\ 7 annuity 年金
Q(<)KZIK annuity contract 年金合约
@1DX annuity on human life 人寿年金
bzX\IrJpOZ antecedent debt 先前的债项
^@qvl%j ante-dated cheque 倒填日期支票
dl ~%MWAVb anticipated expenditure 预期开支
*d"DA[( anticipated net profit 预期纯利
g>dA$h% anticipated revenue 预期收入
m|=H# anti-inflation measure 反通货膨胀措施
n@U n anti-inflationary stance 反通货膨胀立场
[k6nW:C apparent deficit 表面赤字
<^zHE=h" apparent financial solvency 表面偿债能力
=$nB/K,8AX apparent partner 表面合伙人
B
x (uRj application for personal assessment 个人入息课税申请书
p;W.lc O`0 application of fund 资金应用
}; f#^gz' application to release as liquidator and to destruct the books of accounts and documents
T}"6wywM 申请免除清盘人职务及毁灭帐簿与文件
;PjQt=4K appointed actuary 委任精算师
mml<9fbH appointed auditor 委任核数师；委任审计师
#|*F1K appointed trustee 委任的受托人
< L`"!~Q appointer 委任人
*e-A6S h apportioned pro rata 按比例分摊
'UMXq~RMe apportionment 分配；分摊
m < 3Ao^I+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xf b]b2 apportionment formula 分摊方程式
Kt"BE j apportionment of estate duty 遗产税的分摊
6IWxP t ~ appraisal 估价；评估
6S+U&Ce\ appreciable growth 可观增长
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[b*$ appreciable impact 显着影响
=k/IaFg 6w appreciable increase 可观增长
]R= ,5kK3 appreciation 增值；升值
F0:A]`| appreciation against other currencies 相对其他货币升值
# g_Bx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l'\p k<V appreciation tax 增值税
BQ @huns3 appropriation 拨款；拨用；拨付
/r- aPJX appropriation account 拨款帐目
+r eor@h Appropriation Bill 拨款法案
Q" ,0F{' appropriation-in-aid system 补助拨款办法
$6CwkM: approved assets 核准资产
z ,VD =Hnz approved basket stock 认可一篮子证券
u-tQ9ioKC approved budget 核准预算
A?`jnRo=\ approved charitable donation 认可慈善捐款
40|,*wi approved charitable institution 认可慈善机构
HW7; {QMg approved currency 核准货币；认可货币
< 0S,Q+& approved estimates 核准预算
bd<m%OM"" approved estimates of expenditure 核准开支预算
hs?sG r approved overseas insurer 核准海外保险人
X+~ XJ
approved overseas trust company 核准海外信托公司
%zSuK8kxV approved pooled investment fund 核准汇集投资基金
{'AWZ( approved provident fund scheme 认可公积金计划
;\[(- )f!= approved provision 核准拨款
jaa "~5TO8 approved redeemable share 核准可赎回股份
#'q<v"w approved regional stock 认可地区性证券
L*Me. "* approved retirement scheme 认可退休金计划
8P"_# M?! approved subordinated loan 核准附属贷款
MdXchO-Lyc arbitrage 套戥；套汇；套利
gq" gUaz arbitrageur 套戥者；套汇者
M4d47<'*~ arbitrary amount 临时款项
<a[Yk 2 arrangement 措施；安排；协定
)x] 3Z q arrears 欠款
~j-cS
J3 arrears of pay 欠付薪酬
ua OKv.% arrears of revenue 逾期未收税款；逾期未收的帐项
l/Vo-# articles of association 组织章程；组织细则；组织章程细则
0d3+0 EN{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l27\diKPJ ascertainment of profit 确定利润
kFQ8
y~>y} "Asia Clear" “亚洲结算系统”
JkGnKm9G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P<Zh XN' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t w(J ZDc Asian Development Fund [ADF] 亚洲发展基金
[|lB5gi4t! Asian dollar bond 亚洲美元债券
Raw)9tUt Asian dollar market 亚洲美元市场
b9"jtRTdz Asian dollar rate 亚洲美元利率
&<+ A((/i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q43|U4a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1-Po Z[p-R asked price 沽盘；喊价；索价；卖方报价
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wD43 assessable income 应评税入息
!sRngXCXk? assessable loss 应评税亏损
Q0 \0f assessable profit 应评税利润
F|& { Rt assessable value 应评税值
q| %(3,)ig assessed profit 估定利润
(70 8H_ assessed value 经评估价值
Z lHDi!T assessment 评税；评定；估价；评税单
~h" /Tce assessment number 评税编号；估价编号
XUF\r]B,9 assessment of additional tax 补加税评税
g af$uT2
assessment of performance 业绩评估；实绩评价
rS0DSGDq Assessor 评税主任
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3* asset price bubbles 资产价格泡沫
)I\=BPo|B asset-backed securities 具资产保证的证券
zvvP81$W assets accretion 资产增值
*FfMI assets and liabilities 资产与负债
E0/mSm"(T assets betterment statement 资产递增表；资产改进表
nkv( ~ej( assets lending 实物放款；有抵押贷款
e; GU
T: assets of the company passing on the death 死者去世时转移的公司资产
fgj^bcp- assets pledged as security for liabilities 用作负债抵押的资产
2Sq_Tw3^ assets portfolio 资产投资组合
J>^\oAgp E assets price 资产价格
| e a~'N1 assets quality 资产质素
~w</!s assets realization 资产变现
{}o>{&X assets refinancing arrangement 资产再集资安排
KI ]wm assets securitization 资产证券化
dDDGM:] assets situated outside Hong Kong 在香港以外地方的资产
{ "vkji> assets stripping 削减资产；拆卖资产
azP+GM=i7 assets value 资产值
cE iu)2*e assignee 承让人
"C?5f]T assignment 转让；转让书；转让契
zKFp5H1!%+ assignment of interest 权益转让
s !+"yK assignment of letters patent and trade mark 专利证书及商标转让
f(D_FTTO assignment of property 物业转让；物业转让书
jEz+1Nl) assignment right 转让权
iU+nqY' assignor 转让人
+uWYK9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
# tdf>? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
" 7d-z<^n associate member 附属会员
q@hp.(V associated body corporate 相联法人团体
O9(r{Vu7u associated company 相联公司；联属公司
}<jb vCeK associated corporation 相联法团
LwuF0\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
65,(4Udz! 公认会计师公会〔英国〕
l$*=<tV Association of Futures Exchange Brokers 香港期货经纪协会
m6
s7F/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W/=|/-\]/ association of underwriters 承保人组织
YYg) assumption of control 接管
sP'0Sl~NU assurance 担保；保险；转易；转易书
fU 2qrcVu assurance of interest 权益的转易
mgZf3?,) at 19XX price 按一九ＸＸ年价格计算
O;[9_ [ at a discount 按赔价计算；按贴水价格计算；打折扣
z5Qs @dG at a premium 按溢价计算；按升水价格计算
%OcGdbs at call 通知付款；按通知
_U| 7'^ | at constant market price 按固定市价计算
_kFYBd at constant price 按固定价格计算
:`vP}I ^ at cost 按成本计算
iO1nwl !# at current market price 按当时市价计算；按现时市价计算
DZ
^1s~ at current price 按当时价格计算；按现时价格计算
rAdacnZV at factor cost 按要素成本计算；按生产要素成本计算
?v}Bd!'+P at money-of-the-day price 按付款当日价格计算
n,M)oo1G at or better 按指定或较佳价位〔买卖指令〕
\n rP$ at par 按面值计算；平价
pN[0YmY# at sight 见票即付
$t rAC@3O@ at the close 按收市盘
% qsvtc` at the opening 按开市盘
C.!_]Pxs attestation 见证；见证条款
2_QN&o ~h at-the-money option 平价期权
Ix DWJ#k attorney 受权人；受托代表人
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~P}r attornment 新拥有人承认书
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^[z 3 T attributable profit 可归属利润
L $v^afP? attributable share value 可归属股份价值
u3tZ[Y2 c Auckland Stock Exchange 奥克兰证券交易所
}ublR&zlp auction 拍卖
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I12KT~z<r audit 审计；核数
oholt/gb+0 Audit Commission 审计署
://U^sFL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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k 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
U Lmg$T& audit review 帐目审查
`kBnSi o~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,35&G"JK5 audited account 审计帐目；经审计的帐目
W,hWOO audited annual account 经审计的周年帐目
y)J(K*x/$ audited balance sheet 经审计的资产负债表
2C+(":=} auditor 核数师；核数主任；审计师
2O""4_G auditor's certificate 核数师证明书；审计师证明书
uf) Oy7FQ auditor's report 核数师报告；审计师报告
:9d \Uj, Aussie bond 澳元债券
f_ r0}) austerity budget 紧缩预算
CSn<]%GL Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h#f&|* Q5m Australia All Ordinaries Index 澳洲所有普通股票指数
R e:T 9K'e Australian Dollar [AUD] 澳元
]gd/}m)1 Australian Options Market 澳大利亚期权市场
'?/&n8J\ Australian Securities Commission 澳洲证券事务监察委员会
7t(Y;4<2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r :.uBc&_ Australian Stock Exchange 澳大利亚证券交易所
wgd<3 X Austrian Schilling [ATS] 奥地利先令
MR9/Y:Nm authentication 认证；鉴证
whkJ pK(
authority to purchase 委托购买证；委购书
Etnb 3<^[t authorization 认可；核准；授权；授权书
b 6W#SpCF authorization by direction 指示授权
=&NOHT> authorization by instruction 指令授权
z& 'f/w8 authorization by warrant 令状授权
Z$2L~j"=! authorization of unit trust 单位信托的认可
6&!l'[ hU authorized agent 指定代理人
6Dzs? P authorized capital 法定资本
W%8+t) authorized clerk 出市员
yz)ESQ~va authorized dealer 认可交易商
Gp1EJ2d8 authorized financial institution 认可财务机构
_nX%#/{ authorized fund 认可基金
Y1r ,2 k authorized fund house 获授权的基金公司；认可基金公司
i: Mc(mW authorized institution 认可机构
U)~#g'6:8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1i,4".h?M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%h* 5xB]Tt authorized insurer 获授权保险人；获认可承保人
/?3:X * authorized investment 特准投资项目
zzf7S%1I authorized person 获授权人
#S?c ;3- authorized representative 获授权代表
3X'WR] authorized share capital 法定股本
{E~l>Z88 automated quotation system 自动报价系统
m3?e]nL4W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f'_ S1\ 自动交易系统〔香港期货交易所有限公司〕
T +\ B'" automatic adjustment mechanism 自动调整机制
t,Q'S`eTU automatic adjustment system 自动调整系统
?'+8[OHiF^ Automatic Clearing House 自动票据交换所
|BJqy/ automatic exchange rates accumulation system 自动化汇率累集系统
+ U5U.f% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<JH9StGGc? automatic teller machine [ATM] 自动柜员机
GN%<"I. autopay 自动转帐
qhxC 5f4Z available assets 可用资产
%MNk4Us V available fiscal reserve 现存财政储备
uHrb: X!q available profit 可用利润
[tN` :}? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.\4l'THn,0 average 平均；平均数；海损
*. dKR average basic salary 平均基本薪金
>nNl^ yqW average consumer expenditure 平均消费开支；一般消费开支
7kM4Ei average cost 平均成本
>W~=]&7{s4 average cost of land production 增辟土地平均成本
Qg{WMlyOP average daily turnover 平均每日成交额
X8.y4 {5 average daily wage rate 平均每日工资率
_=T]PSauI average expenditure pattern 平均开支模式
ReqE?CeV average growth rate 平均增长率
a(!3Afi average net fixed assets 固定资产平均净值
5%qH 7[dx average of relatives 相对价格平均数
D?J# u;h~f average price 平均价格
M/)B" q average propensity to consume 平均消费倾向；一般消费倾向
M%;"c?g average propensity to save 平均储蓄倾向；一般储蓄倾向
w%I8CU_}. average rate 平均率
xx6S`R6: average revenue 平均收入；平均收益
_M&{^ d average stock 平均库存；平均存货
x {vIT- f average yearly rent 平均年租
Xiw@ avoidance of double taxation 避免双重课税
lG
< yJ~{ avoidance of tax 避税
