A:
+P 9eE,WR A share Ａ股；甲类股份
VL5VYv=: abatement of tax 减税；减扣免税额
EXbZ9 o* ABN AMRO Bank N.V. 荷兰银行
#" "T>+ above-the-line expenditure 线上项目支出；经常预算支出
b{&'r~ above-the-line receipt 线上项目收入；经常预算收入
)zy ;! ABSA Asia Limited 南非联合亚洲有限公司
Xhyn! &H5 absolute change 绝对数值变更
yIr0D 6L absolute expenditure 实际开支
q77qdm q7 absolute guideline figure 绝对准则数字
& E6V'*<93 absolute interest 绝对权益
Oc,HnyV+ absolute order of discharge 绝对破产解除令
.*n*eeD, absolute profit margin 绝对利润幅度
} tBw<7fe absolute value 实值；绝对值
!5h8sD; absolutely vested interest 绝对既得权益
s1sn, ? absorbed cost 已吸收成本；已分摊成本
"*`!.9pt absorption 吸收；分摊；合并
'.N}oL<gP absorption rate 吸收率；摊配率；分摊率
O> _ F
ACB Finance Limited 亚洲商业财务有限公司
@@-TW`G7 acceptable form of reciprocity 合理的互惠条件
@*|UyK. acceptable rate 适当利率；适当汇率
<_k A+&T acceptance agreement 承兑协议
_u;pD - acceptance for honour 参加承兑
@+~>utr acceptor 承兑人；接受人；受票人
Y~!A"$ acceptor for honour 参加承兑人
g'w"U9tjO accident insurance 意外保险
RX_f[ Accident Insurance Association of Hong Kong 香港意外保险公会
G=Lg5`3;, accident insurance scheme 意外保险计划
_E8Cvaob accident year basis 意外年度基准
|c2sJy j* accommodation 通融；贷款
ShlTMTgS accommodation bill 通融票据；空头票据
PJ&L7 accommodation party 汇票代发人
$;$vcV9* account balance 帐户余额；帐户结余
_ iDVd2X"H account book 帐簿
~z]VDEJ{q account collected in advance 预收款项
8QL=%Pv account current book 往来帐簿
.v}| Tp&k account of after-acquired property 事后取得的财产报告
N^wHO<IO 1 account of defaulter 拖欠帐目
\Wg_ g A account payable 应付帐款
4Z=`; account payee only [A/C payee only] 只可转帐；存入收款人帐户
&w`DF,k| account receivable 应收帐款
vf#d account receivable report 应收帐款报表
JC9$"0d7 account statement 结单；帐单；会计财务报表
~H
account title 帐户名称；会计科目
l Ix./Nf accountant's report 会计师报告
L<iRqayn Accountant's Report Rules 会计师报告规则
XHdh SFpm accounting and auditing procedure 会计与审计程序；会计与核数程序
g) ZMU^1 Accounting Arrangements 《会计安排》
Pw +nO accounting basis 会计基础
CCt\[hl accounting by Official Receiver 破产管理署署长呈交的帐目
| N)),/R_ Accounting Circular 《会计通告》
Og@{6> accounting class 会计类别
\R PwSx accounting date 记帐日期；会计结算日期
^Z \"d#A accounting for money 款项核算
."O%pL]!/b Accounting Officer 会计主任
Jd v;+HN[ accounting period 会计报告期；会计期
b$D h|-8 accounting policy 会计政策；会计方针
%K=_ accounting practice 会计惯例
@x743}Y\ accounting principle 会计准则
dS <*DP accounting record 会计记录
Ya!%o> J%t accounting report 会计报告
9iM%kY# )W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WcM\4q@ Accounting Society of China 中国会计学会
o[WDP IG accounting statement 会计报表
F&7|`o3 accounting system 会计制度；会计系统
Px*<-t|R- accounting transaction 会计事项；帐务交易
rev*G: accounting treatment 会计处理
|#SZd Xg accounting year 会计年度
e3p:lu accretion 增值；添加
,d* hhe
accrual 应计项目；应累算数目
3Z me?o*bY accrual basis 应计制；权责发生制
u,d5/`E accrual basis accounting 应计制会计；权责发生制会计
h9}*_qc&kV accrue 应累算；应计
i`+bSg accrued benefit 应累算利益
f ^"pZS accrued charges 应计费用
Suo$wZ7J accrued cumulative preference share dividend 应累算的累积优先股股息
q TN)2G
accrued expenses 应累算费用
t& [<Dl/L accrued interest payable 应付利息；应计未付利息
O1t$]k: accrued interest receivable 应收利息；应计未收利息
\weg%a accrued right 累算权益
v*dw' i accruing profit 应累算的利润
to,\n"$~! accumulated fiscal reserve 累积财政储备
LGW_7&0<< accumulated profit 累积利润；滚存溢利
{ %]imf|g. accumulated reserve 累积储备
v 3XM-+Z4 accumulation of surplus income 累积收益盈余
0x]?rd+q8Q acquired assets 既得资产
V q{3:QBR acquisition 收购；购置；取得
3b]M\ F9 acquisition cost 购置成本
nu-&vX acquisition expenses 购置费用
ysp`(n = acquisition of 100% interest 收购全部股权
C&*1H`n acquisition of control 取得控制权
.PR+_a-X acquisition of fixed assets 购置固定资产
j4 #uj[A acquisition of shell “买壳”
'U`;4 AN acquisition price 收购价
dY~z6bT act of God 天灾
XM`
H@ s7 acting partner 执事合伙人
|vGHh zZ| active market 买卖活跃的市场；交投畅旺的市场；旺市
qdv O>k3 active partner 积极参与的合伙人
yrfV&C%=n active trading 交投活跃
2E!~RjxSY actual circulation 实际流通
'/@wk#, actual cost 实际成本
^w.]1x actual expenditure 实际开支；实际支出
vPz 7*w actual income 实际入息；实际收入；实际收益
4:N*C7 P actual market 现货市场
!8cV."~ actual price 现货价；实际价格
PRTjXq6)5 actual profit 实际利润
l$EN7^%w actual quotation 实盘；实际价位；实际报价
;`:Y Z+2
Z actual year basis 按实际年度计算
fCJjFL: actuals 实货
p e+h8 actuarial investigation 精算调查
fbOqxF"?we actuarial principle 精算原则
lG94^|U actuarial report 精算师报告
'EXx'z;/# Actuarial Society of Hong Kong 香港精算学会
}b&S3?ONt actuarial valuation 精算师估值
S**eI<QFSk actuary 精算师
*tEqu%N1' ad referendum agreement 暂定协议；有待覆核的协定
^ W?cuJ8 ad valorem duty 从价税；按值征税
\ I523$a ad valorem duty system 从价税制
9CeR^/i ad valorem fee 从价费
hp9U ad valorem tariff 从价关税
0.n[_?< ( additional allowance 额外免税额
G--X)h- additional amount for unexpired risk 未过期风险的额外款额
tB,(12@W additional assessable profit 补加应评税利润
)(-;H|]? additional assessment 补加评税
F!0iM)1o additional commitment 额外承担
K SO D( additional commitment vote 额外承担拨款
ozRTY9S
_; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5Q"w{ n additional dependent parent allowance 供养父母额外免税额
ZDR@VYi+~ additional provision 额外拨款
Em@:Qm EN additional stamp duty 附加印花税
B<m0YD?>~> additional tax 补加税罚款；补加税款
H%>4z3n
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HRDpFMA/~ adjudged bankrupt 被裁定破产
y3s+.5; adjudicated bankrupt 裁定破产人
}>0>OqvF adjudication fee 裁定费；评定印花税额手续费；评估契据费
S NH 3C1 adjudication of bankruptcy 裁定破产；宣告破产
R5 4[U adjudication of insolvency 裁定无力偿还债务
#H>{>0q adjusted actual 经调整的实数；调整后的实数
)XK\[tL adjusted current assets 经调整的流动资产；调整后的流动资产
NSB6 2 adjusted figure 经调整的数字；调整后的数额
Q,xL8i
M, adjusted liabilities 经调整的负债；调整后的负债
Wa<<"x$ adjusted loss 经调整的亏损；调整后的亏损
Kx] SiejJ 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
71c[ `h*0{ adjusted profit 经调整的利润；调整后的利润
qEST[S V adjusted surplus 经调整的盈余额；调整后的盈余额
mSxn7 LG adjusted value 经调整的价值；调整后的价值
- Fbp!*.
u adjustment 调整；修订；理算〔保险〕
[c
8=b,EI adjustment centre 调剂中心
&S*~EM.l8 adjustment lag 调整过程的时间差距；调整时差
4F~^R R" adjustment mechanism 调整机制
ob{'Z]-V adjustment of loss 亏损调整
D'#Q`H adjustment process 调整过程；调整程序
+hmFF QQ} adjustment range 调整幅度
/^BC
Qaj administered exchange rate 受管制汇率
X TJD> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e}e8WR=B administration expenses 行政费用
<s'de$[ administration fee 手续费；行政费
P# ~B @d administration in bankruptcy 破产管理
p?rlx#M administration order 遗产管理令
' {,xQf*x administrator 管理人；遗产管理人
Y 7VO:o administrator of the estate 遗产管理人
: -k|jt admission of debt 债项承认书
:;7I_tb admission of proof 接纳债权证明
lZ\8W^ advance 放贷款项；垫付款项；预支款项；预付款项
}#O!GG{ advance account 暂支帐目；预付款帐户
Y$r78h=4 advance compensation 预付补偿金
;[sW\Ou advance from shareholder 股东垫款
/8h=6" advance pending reimbursement 预支以待日后付还
ump~)?_B advanced economy 先进经济体系
lrT2*$ w3 advancement 预付；预付财产
Nujnm$!,Q advances warrant 垫款令
ZYwcB]xE z advancing 贷出
lS.Adl^k adverse balance 逆差
F3qK6Ah. adverse exchange 逆汇
f
V. c6 advertisement addressed to shareholders 在报章刊登的致股东通告
7C{ y NX# advice for collection 托收通知书
fSuykbZ advice of drawing 提款通知书；汇票通知书
"#j} F u_! advice of payment 付款通知
senK (kbc Advisory Committee [Securities and Futures Commission]
'jtC#:ePK 谘询委员会〔证券及期货事务监察委员会〕
smQ^(S^ Advisory Committee on Diversification 经济多元化谘询委员会
9B: 3Ha= affidavit 誓章；遗产申报誓章
`C+<! )2 affidavit of no receipt 述明无收款的誓章
\2 i7\U affiliate 联号；联营公司；附属公司
n{ ;j affiliated company 附属公司；联号；联营公司
7^q~a(j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p~qe/ affordability 负担能力
^/2I)y]W0 African Development Bank [AfDB] 非洲开发银行
= ?fz-HB after-acquired property 事后取得的财产
nVb@sI{{k after-hours dealing 市后交易
?['!0 PF after-tax profit 税后盈利；税后利润；税后溢利
Tu#< {'1$ agency agreement 代理协议
%z><)7 agency expenses 代理机构的开支
yGZsNd {a& agency fee 代理费
_!\d?]Ya Agency Law 《代理法》
(\9`$ agent 代理人；承销人
_IYaM o.n agent of company 公司代理人
~U9K<_U agent's fee 代理人费；经纪费
x *Lt]]A aggregate 总计；总数；总体数字
7RAB"T;?Q aggregate amount 总款额；总额
5'~_d@M aggregate assets and liabilities 总体资产与负债
g` 7XE aggregate at constant price 按固定价格计算的总体数字
tMI YVHGy aggregate demand 总需求
T~TP aggregate gross position 总持仓量
}h5i Tc aggregate limit 总限额
gE-y`2SU aggregate of salaries tax 合计薪俸税
BM%w Z:
s aggregate performance 总体表现；总体业绩
WN jwv/ aggregate supply 总体供应
La26"C"X aggregate surplus 总盈余
$B+| &]a aggregate total 整体总额
AZtS4]4G) aggregate value 总值；合计价值
X%1TsCKMj aggregated basis 合计基准
*z=_s D?1 aggregated net chargeable income 合计应课税入息实额
p\6cpf aggregation 合并计算；合计；总和
C| (A/b aggregation of incomes of husband and wife 夫妇入息合并计算
hRcb}>pr aggregation of property 财产的总和
hvd }l8 agio 差价；贴水
{f!/:bM Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@
D+ftb/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aER|5!7(2\ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
%`vzQ t`> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
' Ts:. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g*| j+ <:7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p5Q]/DhG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5gszAvOO agreement for a settlement 授产协议
lo1Ui`V agreement for assignment 转让协议
}{a Gh I~< agreement for sale 售卖协议；买卖协议
!d* [QD8 agreement for sale and purchase 买卖协议
d"$ 8-_K agreement for the payment of interest 支付利息协议
c8qr-x1HG agreement for the repayment of money 还款协议
^rkKE
dd agreement of reinsurance 再保险协议
092t6D} Agricultural Bank of China 中国农业银行
)
nfoDG#O air passenger departure tax 飞机乘客离境税
z3fv} _\z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XC4Z ,,ah" airport tax 机场税
Q M,!-~t alcohol duty 酒精税
~}/Dl#9R! alienation 让与；让渡；转让
S)rZE*~2 alimony 生活费；赡养费
h `fVQN.3 All Ordinaries Index [AOI] 所有普通股指数
+jN}d=N- all risks 全险；综合险
kmuksT\)a
All Sales Record for Stock Market 《股票市场成交报告》
15$xa_w}L
Allied Capital Resources Limited 新联财务有限公司
?0tg}0| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
) "#' allocation letter 拨款信件
g8) ,$:Uw allocation of fund 分配款项；预留款项
[}X|&` 'i allocation of profit 利润分配；溢利分配
8#I>`z^F allocation warrant 拨款令
+>w]T\[1~ allotment 分配；配股
Z O}Og&% allotment notice 股份配售通知；配股通知
7\u+%i;YZ allotment of shares 股份分配
=bC
+1
C allowable 可获宽免；免税的
<t%gl5}| allowable business loss 可扣除的营业亏损
D )_
C@*q allowable expenses 可扣税的支出
+)Te)^&v% allowance 免税额；津贴；备抵；准备金
N!A20Bv allowance for debts 债项的免税额
2 pS<;k` allowance for depreciation by wear and tear 耗损折旧免税额
aD/ Rr3v> allowance for funeral expenses 殡殓费的免税额
QaX.Av allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4 p_C +4 allowance for repairs and outgoings 修葺及支出方面的免税额
k1 5vs allowance to debtor 给债务人的津贴
`S& a.k alteration of capital 资本更改
ZTC>Ufu2! alternate trustee 候补受托人
]AP1+
&9fN amalgamation 合并
_MBa&XEM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
idmU.` ambit of charges 征税范围；收费范围
?5|;3N/zt amended valuation 经修订的估值
e_BG%+;G, American Commodities Exchange 美国商品交易所
=O/Bte. American Express Bank Limited 美国运通银行
~PQ.l\C American Stock Exchange 美国证券交易所
]]x Kc5CT amortization 摊销
TyxIlI4" amount due from banks 存放银行同业的款项
yr]ja-Y amount due from banks abroad 存放海外银行同业的款项
WxdQ^#AE amount due from holding companies 控股公司欠款
wak 26W>I3 amount due from local banks 存放本港银行同业的款项
wI#8|,]"z amount due to banks 银行同业的存款
&9k~\;x amount due to banks abroad 海外银行同业的存款
4" @<bKx amount due to holding companies 控股公司存款
e r"
w{ amount due to local banks 本港银行同业的存款
>hKsj{=R7 amount due to outport banks 外埠银行同业的存款
95 ;{ms[ amount for note issue 发行纸币的款额
a|ft l&uk amount of bond 担保契据的款额
Wj{lb_Rj amount of consideration 代价款额
77e*9/ 6@ amount of contribution 供款数额
a+h $u amount of indebtedness 负债款额
pMF
vL amount of principal of the loan 贷款本金额
,OZ amount of rates chargeable 应征差饷数额
&K[*vyD amount of share capital 股本额
2:+8]b 3i amount of sums assured 承保款额
tMr7 d amount of variation 变动幅度
Z \$Hg G amount of vote 拨款数额
'1 <Z"InU amount payable 应付款额
{f*Y}/@ amount receivable 应收款额
h!"2Ux3!x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
A`c22Ls] analysis 分析
3)OZf{D[ ancillary risk 附属风险
I?KN7(9u? annual account 周年帐目；周年帐目报表；年度决算；年结
*k$[/{S1- annual accounting date 年结日期
hW7u#PY annual allowance 每年免税额；年积金；年度津贴；年津
[%IOB/{N annual balance 年度余额
s8j |>R|k annual disposable income 每年可动用收入
Q @}$b(b annual estimates 周年预算
8&QST!JGSX annual fee 年费
NW|B|kc annual general meeting 周年大会
u ExLj6 annual growth rate 年增率；每年增长率
Q
G) s annual long-term supplement 长期个案每年补助金
37bMe@W annual pensionable emolument 可供计算退休金的年薪
za l]t$z> annual report 年报
6iFlz9XiI Annual Report on the Consumer Price Index 《消费物价指数年报》
Jcw^ Z, annual return 周年报表；周年申报表；每年报税表格
eg mUUuO Annual Return Rules 《周年报表规则》
.X g.,k W annual review of consumer prices 每年消费物价回顾
0Q3U\cD r annual roll-forward basis 逐年延展方式
2j\_sv w' annual salary 年薪
g` EZLDjt annual statement 年度报表；年度决算表
.=y=Fv6X 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
\0@DO W22C annuitant 年金受益人
o'Bd. B annuity 年金
W 4 { T< annuity contract 年金合约
OjU{r N* annuity on human life 人寿年金
e8,_"_1 :F antecedent debt 先前的债项
0
_!0\d#c ante-dated cheque 倒填日期支票
YOxgpQ:i anticipated expenditure 预期开支
q|5WHB anticipated net profit 预期纯利
FlO?E3d anticipated revenue 预期收入
^Z (cV g anti-inflation measure 反通货膨胀措施
z$ ^d_) anti-inflationary stance 反通货膨胀立场
Z bRRDXk! apparent deficit 表面赤字
>}k*!J| apparent financial solvency 表面偿债能力
[d`Jw/4n apparent partner 表面合伙人
--HDE c| application for personal assessment 个人入息课税申请书
B<W}:>3 application of fund 资金应用
w GH ft`Z application to release as liquidator and to destruct the books of accounts and documents
o)Q4+njT@ 申请免除清盘人职务及毁灭帐簿与文件
Km2~ nkQ appointed actuary 委任精算师
Y;af|?U*6: appointed auditor 委任核数师；委任审计师
Q0*E&;| appointed trustee 委任的受托人
8X;?fjl`" appointer 委任人
'afW'w@ apportioned pro rata 按比例分摊
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a* apportionment 分配；分摊
_KRnx- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e9acI>^ w apportionment formula 分摊方程式
g4W$MI apportionment of estate duty 遗产税的分摊
&BVUK"}P appraisal 估价；评估
_JH.&8 appreciable growth 可观增长
Aez2n(yac appreciable impact 显着影响
01Jav~WR appreciable increase 可观增长
Kq 7r+ A appreciation 增值；升值
R P{pEd appreciation against other currencies 相对其他货币升值
TtJX(N~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l&& i` appreciation tax 增值税
+Q&l}2 appropriation 拨款；拨用；拨付
mQj# \<* appropriation account 拨款帐目
#v
c+;`X Appropriation Bill 拨款法案
T*p7[ }# appropriation-in-aid system 补助拨款办法
CKw-HgXG approved assets 核准资产
[gzaOP`f approved basket stock 认可一篮子证券
jMT [+f approved budget 核准预算
? [Yn<| approved charitable donation 认可慈善捐款
+m_ .?V6 approved charitable institution 认可慈善机构
d% EdvM|) approved currency 核准货币；认可货币
J~x]~}V& approved estimates 核准预算
k_g@4x1y* approved estimates of expenditure 核准开支预算
F"Dr(V approved overseas insurer 核准海外保险人
tbQY&TO1 approved overseas trust company 核准海外信托公司
x1 =`Z@^ approved pooled investment fund 核准汇集投资基金
'[
c-$X2Ak approved provident fund scheme 认可公积金计划
m?-)SA approved provision 核准拨款
'{`KYKLP+ approved redeemable share 核准可赎回股份
rEr=Mi2 approved regional stock 认可地区性证券
l4gH]!/@ approved retirement scheme 认可退休金计划
f:j:L79} approved subordinated loan 核准附属贷款
e`Yj}i*bx] arbitrage 套戥；套汇；套利
6>?qBWW arbitrageur 套戥者；套汇者
NbWEP\dS'z arbitrary amount 临时款项
$`xpn#l z arrangement 措施；安排；协定
~HY)$Yp; arrears 欠款
k(f),_ arrears of pay 欠付薪酬
i7RK* { arrears of revenue 逾期未收税款；逾期未收的帐项
n3e,vP? R articles of association 组织章程；组织细则；组织章程细则
e"@r[pq-{u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qJ" (:~ ascertainment of profit 确定利润
zDg* ds\ "Asia Clear" “亚洲结算系统”
E2Sj IR} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tFcQ.1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*gmc6xY Asian Development Fund [ADF] 亚洲发展基金
HX.K{ !5 Asian dollar bond 亚洲美元债券
\]Y<d Asian dollar market 亚洲美元市场
II^Rp],> Asian dollar rate 亚洲美元利率
uNewWtUb( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6I[*p0j5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=u0=)\0@r asked price 沽盘；喊价；索价；卖方报价
Eq@sU ?j assessable income 应评税入息
~ESw* 6s9 assessable loss 应评税亏损
!fs ~ > assessable profit 应评税利润
D[W `
q#W assessable value 应评税值
)t~ad]oM assessed profit 估定利润
$%U}k=- assessed value 经评估价值
/A5=L<T6F assessment 评税；评定；估价；评税单
~ vP_c(8f assessment number 评税编号；估价编号
C,;?`3bH@ assessment of additional tax 补加税评税
D ~inR3(} assessment of performance 业绩评估；实绩评价
9f['TG," Assessor 评税主任
N+V#=U y asset price bubbles 资产价格泡沫
+4J'> dr asset-backed securities 具资产保证的证券
H2 8-;>'` assets accretion 资产增值
!/`AM<`o assets and liabilities 资产与负债
hW~% :v assets betterment statement 资产递增表；资产改进表
||2% N/? assets lending 实物放款；有抵押贷款
=ZHN]PP assets of the company passing on the death 死者去世时转移的公司资产
t<`wK8) assets pledged as security for liabilities 用作负债抵押的资产
lC*xyO K assets portfolio 资产投资组合
+;H=_~b assets price 资产价格
u A`e assets quality 资产质素
{?
yRO] assets realization 资产变现
E QnU:a assets refinancing arrangement 资产再集资安排
y**L^uvr assets securitization 资产证券化
=}ZY`O*/ assets situated outside Hong Kong 在香港以外地方的资产
[/ CB1//Y assets stripping 削减资产；拆卖资产
x ~l"'qsK assets value 资产值
[p\xk{7Y assignee 承让人
Jv(E '"H assignment 转让；转让书；转让契
Y&VypZ" G> assignment of interest 权益转让
AsS~TLG9p assignment of letters patent and trade mark 专利证书及商标转让
:z?T /9,C assignment of property 物业转让；物业转让书
*{JD= ua assignment right 转让权
XffHF^l9F assignor 转让人
?@A@;`0Y associate 有联系的人；有关连人士；相联者；合伙人；联系人
vU/ sQt8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E.'6p \ associate member 附属会员
}+ W5Snx associated body corporate 相联法人团体
"6 e3Mj\ associated company 相联公司；联属公司
4YOLy\"S associated corporation 相联法团
zv1,DnkqF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v&sp;%I6 = 公认会计师公会〔英国〕
{3Gj
rE Association of Futures Exchange Brokers 香港期货经纪协会
GNG.N)q#C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
a" +/fC` association of underwriters 承保人组织
@8YuMD; assumption of control 接管
_ru<1n[4~ assurance 担保；保险；转易；转易书
'o_ RC{k2" assurance of interest 权益的转易
aF=;v* at 19XX price 按一九ＸＸ年价格计算
"{{@N4^ at a discount 按赔价计算；按贴水价格计算；打折扣
uxrNkZia at a premium 按溢价计算；按升水价格计算
PVKq&Q? at call 通知付款；按通知
8=\k<X{` at constant market price 按固定市价计算
b9f5 at constant price 按固定价格计算
}k1[Fc | at cost 按成本计算
G*v,-O at current market price 按当时市价计算；按现时市价计算
hHt.N o at current price 按当时价格计算；按现时价格计算
k \t6b1.M at factor cost 按要素成本计算；按生产要素成本计算
Cn9MboXX at money-of-the-day price 按付款当日价格计算
xoSBMf at or better 按指定或较佳价位〔买卖指令〕
(yu0iXZY at par 按面值计算；平价
e?aSM at sight 见票即付
IxP$ lx at the close 按收市盘
j{5oXW at the opening 按开市盘
=c[mch%E attestation 见证；见证条款
7")& njQ/x at-the-money option 平价期权
.bMU$ O1 attorney 受权人；受托代表人
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55k attornment 新拥有人承认书
Mf:x9# attributable profit 可归属利润
bF@iO316H attributable share value 可归属股份价值
wZ8LY; Auckland Stock Exchange 奥克兰证券交易所
k/xNqN( auction 拍卖
6Hpj&Qm auctioneer 拍卖商
WtSlD9 h audit 审计；核数
V[| k:($ Audit Commission 审计署
}>Lz\.Z/+[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3'Z+PPd!
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〕
/3vj`#jD audit review 帐目审查
j%0 g *YI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q r/N ?, audited account 审计帐目；经审计的帐目
H ~qY7t audited annual account 经审计的周年帐目
H% c{ }F audited balance sheet 经审计的资产负债表
0xutG/-&N auditor 核数师；核数主任；审计师
_ `94CC: auditor's certificate 核数师证明书；审计师证明书
)ULxB'Dm auditor's report 核数师报告；审计师报告
s@3<] Aussie bond 澳元债券
{'
|yb austerity budget 紧缩预算
l\-(li
H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|z%*}DPrpa Australia All Ordinaries Index 澳洲所有普通股票指数
=7("xz % Australian Dollar [AUD] 澳元
I=`efc]T Australian Options Market 澳大利亚期权市场
QeAkuqT'[ Australian Securities Commission 澳洲证券事务监察委员会
U#_rcu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\RP=Gf Australian Stock Exchange 澳大利亚证券交易所
Fx*IeIs(:~ Austrian Schilling [ATS] 奥地利先令
YI?y_S authentication 认证；鉴证
g>R md[!/ authority to purchase 委托购买证；委购书
w3IU'(|G authorization 认可；核准；授权；授权书
">RDa<H] authorization by direction 指示授权
'uOp?g' 7 authorization by instruction 指令授权
80M4~'3 authorization by warrant 令状授权
D&)gcO`\ authorization of unit trust 单位信托的认可
Ol@
YSk d authorized agent 指定代理人
4B8{\ "6 authorized capital 法定资本
{GH
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hMx/}Tw wt authorized dealer 认可交易商
\oGZM0j authorized financial institution 认可财务机构
~ #~Kxh authorized fund 认可基金
86@@j*c(@k authorized fund house 获授权的基金公司；认可基金公司
[ ! :.9 authorized institution 认可机构
iyhB;s5Rgw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B6Tn8@O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
STB=# z authorized insurer 获授权保险人；获认可承保人
71w $i
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R=M${u<t authorized person 获授权人
MhB kr{8 authorized representative 获授权代表
>!YI7) authorized share capital 法定股本
/m*vY` automated quotation system 自动报价系统
$NWI_F4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^Q _ 0Zq^H 自动交易系统〔香港期货交易所有限公司〕
IV:Knh+
? automatic adjustment mechanism 自动调整机制
x2TCw automatic adjustment system 自动调整系统
7b T5-=.
Automatic Clearing House 自动票据交换所
nmN6RGx automatic exchange rates accumulation system 自动化汇率累集系统
B|~\m ~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]Ikj Z= automatic teller machine [ATM] 自动柜员机
.Isg1qrC autopay 自动转帐
ZA ii"F available assets 可用资产
L+QEFQ:r5 available fiscal reserve 现存财政储备
XH2g: $ available profit 可用利润
HW GlC < Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e :.Xs average 平均；平均数；海损
4 ITSDx average basic salary 平均基本薪金
#tBbvs+% average consumer expenditure 平均消费开支；一般消费开支
* -Y|qS% average cost 平均成本
4oOe average cost of land production 增辟土地平均成本
gzHjD-g-< average daily turnover 平均每日成交额
u Bs[[9je( average daily wage rate 平均每日工资率
J74 nAC%J^ average expenditure pattern 平均开支模式
VxfFk4 average growth rate 平均增长率
?(U>
)SvF average net fixed assets 固定资产平均净值
e}}xZ%$4| average of relatives 相对价格平均数
w>rglm& average price 平均价格
! H,R$3~ average propensity to consume 平均消费倾向；一般消费倾向
Ty]CdyL$ average propensity to save 平均储蓄倾向；一般储蓄倾向
Qo{^jDe,c* average rate 平均率
M>_S%V4a average revenue 平均收入；平均收益
c:~o e average stock 平均库存；平均存货
ScfW; average yearly rent 平均年租
;mo}$^49* avoidance of double taxation 避免双重课税
^ tm,gh avoidance of tax 避税
