A:
/5j5\F:33 A share Ａ股；甲类股份
_z 5W*..
abatement of tax 减税；减扣免税额
+PKsiUJ| ABN AMRO Bank N.V. 荷兰银行
Y}<%~z#.4 above-the-line expenditure 线上项目支出；经常预算支出
mF jM6pmo above-the-line receipt 线上项目收入；经常预算收入
2 \gIjXX" ABSA Asia Limited 南非联合亚洲有限公司
$z 5kA9 absolute change 绝对数值变更
;_E|I=%'E absolute expenditure 实际开支
%:;g|PC absolute guideline figure 绝对准则数字
P*VZ$bUe5@ absolute interest 绝对权益
G|8>Q3D absolute order of discharge 绝对破产解除令
DZ`m{l3H absolute profit margin 绝对利润幅度
4udj"-V absolute value 实值；绝对值
S'hUh'P Z absolutely vested interest 绝对既得权益
kY{ $[+-jR absorbed cost 已吸收成本；已分摊成本
n 5 ^57[( absorption 吸收；分摊；合并
~<s =yjTu+ absorption rate 吸收率；摊配率；分摊率
oDi+\0 ACB Finance Limited 亚洲商业财务有限公司
3T4HX|rC acceptable form of reciprocity 合理的互惠条件
p?4[nS-, acceptable rate 适当利率；适当汇率
tAI
v+L acceptance agreement 承兑协议
+"=ydF.9 acceptance for honour 参加承兑
6DgdS5GhT_ acceptor 承兑人；接受人；受票人
oVP r`] acceptor for honour 参加承兑人
w1aoEo "S accident insurance 意外保险
g%!U7CM6h Accident Insurance Association of Hong Kong 香港意外保险公会
fBv:
TC% accident insurance scheme 意外保险计划
d)a cWF\ accident year basis 意外年度基准
X;l/D},. accommodation 通融；贷款
kLU-4W 5t accommodation bill 通融票据；空头票据
{P_ 7AM accommodation party 汇票代发人
R<{Vg y account balance 帐户余额；帐户结余
;z N1Qb account book 帐簿
> TBXT+ account collected in advance 预收款项
zR]!g|;f account current book 往来帐簿
vZ.<OD4 account of after-acquired property 事后取得的财产报告
BOq9\g`5s account of defaulter 拖欠帐目
P?P.QK account payable 应付帐款
Y#~A":A account payee only [A/C payee only] 只可转帐；存入收款人帐户
d%-/U !z? account receivable 应收帐款
%d(= > account receivable report 应收帐款报表
iemp%~UZ account statement 结单；帐单；会计财务报表
RwOOe7mv account title 帐户名称；会计科目
SPt/$uYJ accountant's report 会计师报告
YhS_ ,3E Accountant's Report Rules 会计师报告规则
^ m&P0 accounting and auditing procedure 会计与审计程序；会计与核数程序
=+ >>l0=_v Accounting Arrangements 《会计安排》
hh*('n>[ accounting basis 会计基础
h& }i H accounting by Official Receiver 破产管理署署长呈交的帐目
kw]?/s` Accounting Circular 《会计通告》
Z[ (d7 accounting class 会计类别
6y MZ2% accounting date 记帐日期；会计结算日期
"d0=uHd5\ accounting for money 款项核算
?# _{h Accounting Officer 会计主任
nhjT2Sl accounting period 会计报告期；会计期
Gsb^gd accounting policy 会计政策；会计方针
N)R5#JX accounting practice 会计惯例
4nh=Dq[ accounting principle 会计准则
fF r9] accounting record 会计记录
vlE]RB accounting report 会计报告
7} 6CUo Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gkA_<, 38 Accounting Society of China 中国会计学会
cBZEyy& accounting statement 会计报表
> $E;."a accounting system 会计制度；会计系统
l!&ik9 m accounting transaction 会计事项；帐务交易
ih^FH>@ accounting treatment 会计处理
xy"'8uRi accounting year 会计年度
$/;K<*O$ accretion 增值；添加
2.b,8wT/ accrual 应计项目；应累算数目
W ulyM cJ accrual basis 应计制；权责发生制
jlU6keZh` accrual basis accounting 应计制会计；权责发生制会计
HG?+b accrue 应累算；应计
Fs%`W4/ accrued benefit 应累算利益
#ye`vD accrued charges 应计费用
?6`B;_m accrued cumulative preference share dividend 应累算的累积优先股股息
kROIVO1|` accrued expenses 应累算费用
cy;i1#1rO accrued interest payable 应付利息；应计未付利息
vO~ Tx accrued interest receivable 应收利息；应计未收利息
CE c(2q+%i accrued right 累算权益
,qv\Y] accruing profit 应累算的利润
,I x>.^| accumulated fiscal reserve 累积财政储备
/w (g: e accumulated profit 累积利润；滚存溢利
s- PS]l@ accumulated reserve 累积储备
W0~G`A(:; accumulation of surplus income 累积收益盈余
>V27#L2:J acquired assets 既得资产
)E>yoUhN acquisition 收购；购置；取得
-n"w XOx3 acquisition cost 购置成本
1Kk6n UIN acquisition expenses 购置费用
Abt<23$h acquisition of 100% interest 收购全部股权
PS+~JwD Uc acquisition of control 取得控制权
NLG\*mQ acquisition of fixed assets 购置固定资产
4\
Xaou2V[ acquisition of shell “买壳”
PgT8
1u acquisition price 收购价
?u@ jedQ act of God 天灾
QRf>lZP acting partner 执事合伙人
$6pLsX active market 买卖活跃的市场；交投畅旺的市场；旺市
/]!2 k9u\ active partner 积极参与的合伙人
Bps%>P~. active trading 交投活跃
a {hc{ actual circulation 实际流通
^4^N} 7>5 actual cost 实际成本
ob;|%_ actual expenditure 实际开支；实际支出
%
_ E?3 actual income 实际入息；实际收入；实际收益
UgS`{&b36 actual market 现货市场
TaBya0- actual price 现货价；实际价格
DR}I+<*%aD actual profit 实际利润
`Y4K w actual quotation 实盘；实际价位；实际报价
c:7F
2+p actual year basis 按实际年度计算
2*z~ 'i actuals 实货
ka\{?:r,8 actuarial investigation 精算调查
W3/bM>1 actuarial principle 精算原则
O=RS</01! actuarial report 精算师报告
L#byYB;E{ Actuarial Society of Hong Kong 香港精算学会
T[k$ [ actuarial valuation 精算师估值
__.M S6"N actuary 精算师
f?)7MR= ad referendum agreement 暂定协议；有待覆核的协定
8TeO h 1\ ad valorem duty 从价税；按值征税
F!ztU8 , ad valorem duty system 从价税制
u*)/e9C ad valorem fee 从价费
\j62" ad valorem tariff 从价关税
"N6 HX* additional allowance 额外免税额
/u4RZ| &as additional amount for unexpired risk 未过期风险的额外款额
In96H` additional assessable profit 补加应评税利润
;6[6~L%K} additional assessment 补加评税
8 lYA6A additional commitment 额外承担
4i)5=H additional commitment vote 额外承担拨款
Jp]?tlT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D~ Y6%9 additional dependent parent allowance 供养父母额外免税额
l X+~; 94 additional provision 额外拨款
ra T9 additional stamp duty 附加印花税
BL16?&RK additional tax 补加税罚款；补加税款
Nb&j?./ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3U{
mC}F adjudged bankrupt 被裁定破产
>U{iof< adjudicated bankrupt 裁定破产人
/)Cfm1$ic adjudication fee 裁定费；评定印花税额手续费；评估契据费
iv *$!\Cd adjudication of bankruptcy 裁定破产；宣告破产
xBTx`+%WS adjudication of insolvency 裁定无力偿还债务
D`a6D adjusted actual 经调整的实数；调整后的实数
Y|fD)zG_ adjusted current assets 经调整的流动资产；调整后的流动资产
w_Slg&S adjusted figure 经调整的数字；调整后的数额
\~E?;q! adjusted liabilities 经调整的负债；调整后的负债
[StnKQ?"wz adjusted loss 经调整的亏损；调整后的亏损
D0FX"BY7 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
nXLz <wE adjusted profit 经调整的利润；调整后的利润
j}ob7O&U'w adjusted surplus 经调整的盈余额；调整后的盈余额
Mu[lk =jC adjusted value 经调整的价值；调整后的价值
#:gl+ adjustment 调整；修订；理算〔保险〕
:
"| / adjustment centre 调剂中心
(6 ga*5< adjustment lag 调整过程的时间差距；调整时差
h{^v756L adjustment mechanism 调整机制
)4=86>XJT adjustment of loss 亏损调整
: x&R'wX- adjustment process 调整过程；调整程序
ITw *m3 adjustment range 调整幅度
W<X3!zuKSg administered exchange rate 受管制汇率
c#{lXS^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MOaI~xZ administration expenses 行政费用
iF^qbh%%E administration fee 手续费；行政费
T:@6(_Z administration in bankruptcy 破产管理
F%|P#CaB administration order 遗产管理令
|gO7`F2 administrator 管理人；遗产管理人
T(?w}i administrator of the estate 遗产管理人
k;+TN9 admission of debt 债项承认书
; um)JCXz admission of proof 接纳债权证明
O>]i? advance 放贷款项；垫付款项；预支款项；预付款项
BJux5Nh advance account 暂支帐目；预付款帐户
F(ydqgH~a advance compensation 预付补偿金
Hp=BnN advance from shareholder 股东垫款
-a)1L'R advance pending reimbursement 预支以待日后付还
hi!A9T3%}M advanced economy 先进经济体系
mcd{:/^? advancement 预付；预付财产
}S u j=oFp advances warrant 垫款令
8j#S+=l> advancing 贷出
Pl:4`oY3 adverse balance 逆差
%@Gy<t, adverse exchange 逆汇
&>Ve4!i
q advertisement addressed to shareholders 在报章刊登的致股东通告
Hh^ "c} advice for collection 托收通知书
\
T# |<= advice of drawing 提款通知书；汇票通知书
K`K v .4 advice of payment 付款通知
.8|wc Advisory Committee [Securities and Futures Commission]
6
H P 66B 谘询委员会〔证券及期货事务监察委员会〕
d*d:-f~q Advisory Committee on Diversification 经济多元化谘询委员会
3O2G+G2 affidavit 誓章；遗产申报誓章
/=p[k^A affidavit of no receipt 述明无收款的誓章
hAf/&yA@ affiliate 联号；联营公司；附属公司
2@ ZVEN affiliated company 附属公司；联号；联营公司
(Ut8pa+yX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p*Q-o affordability 负担能力
!y b06Z\f African Development Bank [AfDB] 非洲开发银行
B8F b$ after-acquired property 事后取得的财产
?4R%z([X7 after-hours dealing 市后交易
/(JG\Ut after-tax profit 税后盈利；税后利润；税后溢利
l{dsm1#W~ agency agreement 代理协议
9?,i+\)qK@ agency expenses 代理机构的开支
>wh v*@Fr agency fee 代理费
#!F>cez Agency Law 《代理法》
xA
Ez1 agent 代理人；承销人
S<i1t[E @W agent of company 公司代理人
IQO|)53) agent's fee 代理人费；经纪费
>g{&Qx `& aggregate 总计；总数；总体数字
Ih:Q}V#6 aggregate amount 总款额；总额
dzOco)y aggregate assets and liabilities 总体资产与负债
3LET zsJ aggregate at constant price 按固定价格计算的总体数字
JI .=y5I aggregate demand 总需求
_s5^\~a o aggregate gross position 总持仓量
H}kZ;8 aggregate limit 总限额
[ *Dj:A)V^ aggregate of salaries tax 合计薪俸税
C~pas~ aggregate performance 总体表现；总体业绩
@bA5uY! aggregate supply 总体供应
$@'BB=i aggregate surplus 总盈余
3UUdJh<~ aggregate total 整体总额
\:J=tAC aggregate value 总值；合计价值
!{^kH;*u aggregated basis 合计基准
IADHe\. aggregated net chargeable income 合计应课税入息实额
wmGcXBHt$ aggregation 合并计算；合计；总和
T<0 r , aggregation of incomes of husband and wife 夫妇入息合并计算
HQP.7.w7 5 aggregation of property 财产的总和
We{@0K/O agio 差价；贴水
M MFg{8 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》
G*N[t w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<rE>?zvm 《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》
j $q5m 24L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
j2Dw7"f3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
**h4M2'C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
AZQQge 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d MR?pbD agreement for a settlement 授产协议
v`,!wS
agreement for assignment 转让协议
5=C?,1F$A agreement for sale 售卖协议；买卖协议
!Sn|!:N4 agreement for sale and purchase 买卖协议
x\ G% agreement for the payment of interest 支付利息协议
=Mx"+/Yo* agreement for the repayment of money 还款协议
m*]`/:/X [ agreement of reinsurance 再保险协议
i=#`7pt%'a Agricultural Bank of China 中国农业银行
$b|LZE\bU. air passenger departure tax 飞机乘客离境税
+ kMj|()>\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:u,. (INB airport tax 机场税
C}) Dvh alcohol duty 酒精税
Vq+7 /+2" alienation 让与；让渡；转让
G"?7 Z&+ alimony 生活费；赡养费
*eoH"UFYQ# All Ordinaries Index [AOI] 所有普通股指数
U/enq,-F^ all risks 全险；综合险
0]SWyC
: All Sales Record for Stock Market 《股票市场成交报告》
9\.0v{&v Allied Capital Resources Limited 新联财务有限公司
eI: [o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
? #rXc%F allocation letter 拨款信件
,7j8+p|}, allocation of fund 分配款项；预留款项
G~5pMyO R allocation of profit 利润分配；溢利分配
l }/_(* allocation warrant 拨款令
)oCL![^pXe allotment 分配；配股
.h meP
MK allotment notice 股份配售通知；配股通知
Ts
!g=F allotment of shares 股份分配
"6'" , allowable 可获宽免；免税的
gw"c Xny allowable business loss 可扣除的营业亏损
Cy?]o?_? allowable expenses 可扣税的支出
!s-A`}
s+ allowance 免税额；津贴；备抵；准备金
tG$O[f@U6 allowance for debts 债项的免税额
[gBf1,bK allowance for depreciation by wear and tear 耗损折旧免税额
A6=Z2i0w>X allowance for funeral expenses 殡殓费的免税额
|,,#DSe allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gttsxOgktH allowance for repairs and outgoings 修葺及支出方面的免税额
+JtK VF allowance to debtor 给债务人的津贴
,}IcQu'O alteration of capital 资本更改
C!^A\T 7p alternate trustee 候补受托人
MOQ6&C`7q amalgamation 合并
k3$'K}=d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ooJxE\L ambit of charges 征税范围；收费范围
M^ '1Q.K amended valuation 经修订的估值
.9vS4C American Commodities Exchange 美国商品交易所
>; 4q American Express Bank Limited 美国运通银行
.5Y{Yme American Stock Exchange 美国证券交易所
68z#9}
amortization 摊销
Sqn>L`Lz amount due from banks 存放银行同业的款项
mvjx
&+q amount due from banks abroad 存放海外银行同业的款项
nKGQ U,C amount due from holding companies 控股公司欠款
9Do75S{( amount due from local banks 存放本港银行同业的款项
$^fF}y6N amount due to banks 银行同业的存款
0;TiNrzg amount due to banks abroad 海外银行同业的存款
x 4v:67_^ amount due to holding companies 控股公司存款
&)k=c cm amount due to local banks 本港银行同业的存款
#` 3Q4 amount due to outport banks 外埠银行同业的存款
J-<P~9m~I amount for note issue 发行纸币的款额
XDCm amount of bond 担保契据的款额
@HbRfD/! amount of consideration 代价款额
l{7}3Am6 amount of contribution 供款数额
E'\gd7t ; amount of indebtedness 负债款额
t[q2 W"#.
amount of principal of the loan 贷款本金额
)(G<(eiD amount of rates chargeable 应征差饷数额
tlQ6>v ' amount of share capital 股本额
W]eILCo amount of sums assured 承保款额
V5lUh#@TN& amount of variation 变动幅度
iO*5ClB amount of vote 拨款数额
ywp_,j9F amount payable 应付款额
,Sgo_bC/| amount receivable 应收款额
d=bK NA90 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t/t6o& analysis 分析
#|E#Rkw! ancillary risk 附属风险
6ZI Pe~` annual account 周年帐目；周年帐目报表；年度决算；年结
A>gZl)c annual accounting date 年结日期
S Q:H2vvD annual allowance 每年免税额；年积金；年度津贴；年津
"J,|),Yd annual balance 年度余额
ouCh2Y/_ annual disposable income 每年可动用收入
= Lkn
annual estimates 周年预算
fC'u-m?!Q' annual fee 年费
sX6\AYF1M annual general meeting 周年大会
N-2#-poDe annual growth rate 年增率；每年增长率
7=N%$]DKZ annual long-term supplement 长期个案每年补助金
g
sm%4>sc annual pensionable emolument 可供计算退休金的年薪
R8[VD iM6E annual report 年报
0 8L;u7u Annual Report on the Consumer Price Index 《消费物价指数年报》
&C
MBTY#u annual return 周年报表；周年申报表；每年报税表格
qWW\d' , . Annual Return Rules 《周年报表规则》
K{_~W yRF annual review of consumer prices 每年消费物价回顾
H'3
pHb annual roll-forward basis 逐年延展方式
S=P}Jpq?Y; annual salary 年薪
_:\rB annual statement 年度报表；年度决算表
Q(<A Yu 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
'G65 zz annuitant 年金受益人
sBZn0h@ annuity 年金
E&J<qTH9 annuity contract 年金合约
G)~>d/ annuity on human life 人寿年金
wm#(\dj antecedent debt 先前的债项
=b$g_+ ante-dated cheque 倒填日期支票
7Z2D}O + anticipated expenditure 预期开支
w
aniCE o anticipated net profit 预期纯利
EC$F|T0f anticipated revenue 预期收入
{Yxvb** anti-inflation measure 反通货膨胀措施
8WDL.IO anti-inflationary stance 反通货膨胀立场
e*'bY;8lo apparent deficit 表面赤字
}BS
EK<W apparent financial solvency 表面偿债能力
vfqXHc
unj apparent partner 表面合伙人
^? fs J application for personal assessment 个人入息课税申请书
{P?Ge application of fund 资金应用
VJ-t #q" application to release as liquidator and to destruct the books of accounts and documents
hvTc( 0;mB 申请免除清盘人职务及毁灭帐簿与文件
<9>L^GgXA appointed actuary 委任精算师
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S appointed auditor 委任核数师；委任审计师
" oxUKT appointed trustee 委任的受托人
m>Wt'C c appointer 委任人
ij] ~n apportioned pro rata 按比例分摊
9HR1m 3 apportionment 分配；分摊
; s,1/ kA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
HAE$Np|>a apportionment formula 分摊方程式
0>j0 L8#^p apportionment of estate duty 遗产税的分摊
p m+E)z6Yo appraisal 估价；评估
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P@P1l|I appreciable growth 可观增长
w +UB XW appreciable impact 显着影响
D A=LR appreciable increase 可观增长
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%c+O/ appreciation 增值；升值
DOtz appreciation against other currencies 相对其他货币升值
:@ &e~QP( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2A appreciation tax 增值税
~L&z? 'V appropriation 拨款；拨用；拨付
G?F!Z"S appropriation account 拨款帐目
Ke^/aGi}O Appropriation Bill 拨款法案
'2l[~T$* appropriation-in-aid system 补助拨款办法
"T /$K approved assets 核准资产
y+B iaD!U approved basket stock 认可一篮子证券
|b@`ykD approved budget 核准预算
tPiC?=4R approved charitable donation 认可慈善捐款
v89tV9O) approved charitable institution 认可慈善机构
~Fv z&dO approved currency 核准货币；认可货币
3U?gw!M> approved estimates 核准预算
W !el[@ approved estimates of expenditure 核准开支预算
0KExB{ K approved overseas insurer 核准海外保险人
)]Zdaw)X approved overseas trust company 核准海外信托公司
w@WtW8
p^ approved pooled investment fund 核准汇集投资基金
^K`PYai approved provident fund scheme 认可公积金计划
L7 FFa:# approved provision 核准拨款
&:d `Pik6 approved redeemable share 核准可赎回股份
O:V.;q2]U approved regional stock 认可地区性证券
H RahBTd(z approved retirement scheme 认可退休金计划
BpFX e7 approved subordinated loan 核准附属贷款
^,'KmZm= arbitrage 套戥；套汇；套利
KxmB$x5-=8 arbitrageur 套戥者；套汇者
\RVfgfe arbitrary amount 临时款项
)@ B ! arrangement 措施；安排；协定
W:f )#' arrears 欠款
Tpnwwx[]:| arrears of pay 欠付薪酬
@(/$;I, arrears of revenue 逾期未收税款；逾期未收的帐项
Ei,dO;& articles of association 组织章程；组织细则；组织章程细则
=*(_sW6; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xhyc2DKa_ ascertainment of profit 确定利润
6a]Qg99\ "Asia Clear" “亚洲结算系统”
Nsy>qa7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,uO?f1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|.~2 C1 4[ Asian Development Fund [ADF] 亚洲发展基金
2sBYy 8.r Asian dollar bond 亚洲美元债券
B_c-@kl Asian dollar market 亚洲美元市场
AA|G &&1y
Asian dollar rate 亚洲美元利率
9Z2aFW9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ODCN~7-@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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ktQWK3 asked price 沽盘；喊价；索价；卖方报价
xjDaA U, assessable income 应评税入息
q/7T-"q/G assessable loss 应评税亏损
:d<F7`k
H assessable profit 应评税利润
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XPY=EQ assessable value 应评税值
t]t(/x# assessed profit 估定利润
]R"n+LnI:= assessed value 经评估价值
-oju-gf K assessment 评税；评定；估价；评税单
# B$_ily) assessment number 评税编号；估价编号
p)7U%NMc(* assessment of additional tax 补加税评税
Fvv/#V^R assessment of performance 业绩评估；实绩评价
I*+*Wf Assessor 评税主任
oXwc il asset price bubbles 资产价格泡沫
jfR!M07| asset-backed securities 具资产保证的证券
\ o? assets accretion 资产增值
0oyZlv* assets and liabilities 资产与负债
O,&p"K&Z assets betterment statement 资产递增表；资产改进表
%[?{H} y assets lending 实物放款；有抵押贷款
Q `h@-6N assets of the company passing on the death 死者去世时转移的公司资产
5zJ#d}%}S" assets pledged as security for liabilities 用作负债抵押的资产
"y .(E7 6 assets portfolio 资产投资组合
#=fd8} 9 assets price 资产价格
7&dPrnQX= assets quality 资产质素
"aGpC{ assets realization 资产变现
h_t <Jl assets refinancing arrangement 资产再集资安排
o[G,~f\- assets securitization 资产证券化
P-N+ assets situated outside Hong Kong 在香港以外地方的资产
U,2\ TBz assets stripping 削减资产；拆卖资产
44h z, assets value 资产值
40LA G assignee 承让人
rYA4(rYq assignment 转让；转让书；转让契
xe1xP@e? assignment of interest 权益转让
m ,]h7 xx assignment of letters patent and trade mark 专利证书及商标转让
J {#C<C assignment of property 物业转让；物业转让书
W-"FRTI4 assignment right 转让权
P4"EvdV7 assignor 转让人
`{@?O%UB associate 有联系的人；有关连人士；相联者；合伙人；联系人
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u%hr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!B*d ,_9 c associate member 附属会员
:B_ itl0{e associated body corporate 相联法人团体
' l'[ U associated company 相联公司；联属公司
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associated corporation 相联法团
1'J|yq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w5&,AL: 公认会计师公会〔英国〕
"j+=py` Association of Futures Exchange Brokers 香港期货经纪协会
~ @s$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;Q8rAsf 9 association of underwriters 承保人组织
+(2mHS0_a assumption of control 接管
1j^FNg ~ assurance 担保；保险；转易；转易书
2fJ2o[v assurance of interest 权益的转易
SJI+$L\' at 19XX price 按一九ＸＸ年价格计算
D)LqkfJ}z^ at a discount 按赔价计算；按贴水价格计算；打折扣
kKSn^q L* at a premium 按溢价计算；按升水价格计算
$ Xo_C_:B at call 通知付款；按通知
Qte'f+ at constant market price 按固定市价计算
`ZAGseDd~ at constant price 按固定价格计算
!*|`-woE at cost 按成本计算
RiAY>: at current market price 按当时市价计算；按现时市价计算
sJ/?R: at current price 按当时价格计算；按现时价格计算
~%:23mIk at factor cost 按要素成本计算；按生产要素成本计算
DadlCEZv at money-of-the-day price 按付款当日价格计算
ZTSNM)f at or better 按指定或较佳价位〔买卖指令〕
\c$! C8z at par 按面值计算；平价
8|p*T&Cn& at sight 见票即付
a?9K a!O4s at the close 按收市盘
>&N8Du*[ at the opening 按开市盘
M&O .7B1} attestation 见证；见证条款
w6l8RNRe at-the-money option 平价期权
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N! attorney 受权人；受托代表人
VFwp .1oa! attornment 新拥有人承认书
6 tmn1 : attributable profit 可归属利润
z+B"RV attributable share value 可归属股份价值
3YPoObY Auckland Stock Exchange 奥克兰证券交易所
CVBy& o"6A auction 拍卖
+-OqO 3R auctioneer 拍卖商
. B9rG~ audit 审计；核数
wrW7 68WR Audit Commission 审计署
j"8|U
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t.oP]_mI 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
q6v%HF-q4 audit review 帐目审查
+3n07d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"8Y4;lbN.q audited account 审计帐目；经审计的帐目
lGZ^ 8 audited annual account 经审计的周年帐目
kC)ye"r audited balance sheet 经审计的资产负债表
VDq?,4Kb auditor 核数师；核数主任；审计师
7*r7Q ' auditor's certificate 核数师证明书；审计师证明书
vL7 JzSU_ auditor's report 核数师报告；审计师报告
LHz-/0 [ Aussie bond 澳元债券
HGpj(U:`c austerity budget 紧缩预算
"(rG5z3P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NrdbXPHceN Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
{` Lem Australian Options Market 澳大利亚期权市场
%< w)#eV? Australian Securities Commission 澳洲证券事务监察委员会
']ussFaQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?F9:rUyN Australian Stock Exchange 澳大利亚证券交易所
@9^ozgg Austrian Schilling [ATS] 奥地利先令
~vIQ-|8r: authentication 认证；鉴证
^SKuX?f\ authority to purchase 委托购买证；委购书
HW( cA}$ authorization 认可；核准；授权；授权书
Q<V?rPAcx authorization by direction 指示授权
|,89zTk' authorization by instruction 指令授权
P*6B+8h"5g authorization by warrant 令状授权
a$SGFA }V authorization of unit trust 单位信托的认可
14p <0BG authorized agent 指定代理人
fWywegh authorized capital 法定资本
Zi fAn authorized clerk 出市员
wh@;$s"B authorized dealer 认可交易商
U l@y Xtj authorized financial institution 认可财务机构
+ AyrKs?h authorized fund 认可基金
&i,xod6$ authorized fund house 获授权的基金公司；认可基金公司
gzthM8A authorized institution 认可机构
dk9'C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_Jc[`2Uv_c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Re{vO&. authorized insurer 获授权保险人；获认可承保人
+KV`+zic+ authorized investment 特准投资项目
J ?~El& authorized person 获授权人
i5sNCt authorized representative 获授权代表
l* =\0 authorized share capital 法定股本
i[_WO2 automated quotation system 自动报价系统
[kIiKLX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>'^Tp7\ 自动交易系统〔香港期货交易所有限公司〕
x4PA~R automatic adjustment mechanism 自动调整机制
c_ e2'K: automatic adjustment system 自动调整系统
fG107{!g= Automatic Clearing House 自动票据交换所
db%o3>>e automatic exchange rates accumulation system 自动化汇率累集系统
]4m;NI d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=G%k| automatic teller machine [ATM] 自动柜员机
~5[#c27E9 autopay 自动转帐
-l L(:drn available assets 可用资产
8[Ssrk available fiscal reserve 现存财政储备
B\,pbOE?# available profit 可用利润
9@LL_r`?< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z U;%s<(p average 平均；平均数；海损
%- W3F5NK average basic salary 平均基本薪金
P".CZyI-i average consumer expenditure 平均消费开支；一般消费开支
/G`'9cD average cost 平均成本
E({W`b~_f average cost of land production 增辟土地平均成本
pPSmSWD? average daily turnover 平均每日成交额
*"\QR>n average daily wage rate 平均每日工资率
]uN}n;`12 average expenditure pattern 平均开支模式
r%*,pN7O average growth rate 平均增长率
uz6S7I average net fixed assets 固定资产平均净值
S: IhJQ4K average of relatives 相对价格平均数
qU(,q/l average price 平均价格
3 xSt -MA average propensity to consume 平均消费倾向；一般消费倾向
-\OvOkr average propensity to save 平均储蓄倾向；一般储蓄倾向
C:+-T +m[ average rate 平均率
\a+.~_iL| average revenue 平均收入；平均收益
5\MCk "R! average stock 平均库存；平均存货
>YwvM=b"V average yearly rent 平均年租
zt cV[{[g avoidance of double taxation 避免双重课税
n.&z^&$w\) avoidance of tax 避税
