A:
) 06iV A share Ａ股；甲类股份
Zq ot{s abatement of tax 减税；减扣免税额
8C.!V =@ \ ABN AMRO Bank N.V. 荷兰银行
<3O T>E[ above-the-line expenditure 线上项目支出；经常预算支出
"!Rw)=7O above-the-line receipt 线上项目收入；经常预算收入
IdRdW{o ABSA Asia Limited 南非联合亚洲有限公司
FF Gqa& absolute change 绝对数值变更
nyT[^ n absolute expenditure 实际开支
EkKnUD absolute guideline figure 绝对准则数字
_#qe# absolute interest 绝对权益
I(n* _bFq absolute order of discharge 绝对破产解除令
re,.@${H absolute profit margin 绝对利润幅度
a%J6f$A# absolute value 实值；绝对值
vU/ D7 absolutely vested interest 绝对既得权益
FX,$_:f6Y absorbed cost 已吸收成本；已分摊成本
_8h8Wtif absorption 吸收；分摊；合并
bn 4
&O absorption rate 吸收率；摊配率；分摊率
8 ]0:1
{@ ACB Finance Limited 亚洲商业财务有限公司
qGPb acceptable form of reciprocity 合理的互惠条件
%bX0 mN acceptable rate 适当利率；适当汇率
"t&{yBQ0u acceptance agreement 承兑协议
KLt %[$CTi acceptance for honour 参加承兑
i j &p4 acceptor 承兑人；接受人；受票人
tnW;E\cR acceptor for honour 参加承兑人
H=zN[M U accident insurance 意外保险
. )8 Accident Insurance Association of Hong Kong 香港意外保险公会
l@d
gJ accident insurance scheme 意外保险计划
Inuc(_I accident year basis 意外年度基准
h[ 6hM^n accommodation 通融；贷款
H] qq ~bO[ accommodation bill 通融票据；空头票据
mR":z|6 accommodation party 汇票代发人
0B0G2t&hr account balance 帐户余额；帐户结余
?SUQk55w account book 帐簿
T2Z[AvNXFk account collected in advance 预收款项
<e6=% 9 account current book 往来帐簿
{=At#*=A account of after-acquired property 事后取得的财产报告
G79C {|c\ account of defaulter 拖欠帐目
J/4y|8T/y account payable 应付帐款
a|N0 (C account payee only [A/C payee only] 只可转帐；存入收款人帐户
J35l7HH account receivable 应收帐款
v`G U09 account receivable report 应收帐款报表
#cEq_[yI account statement 结单；帐单；会计财务报表
sdF3cX account title 帐户名称；会计科目
2Yyb#Ow accountant's report 会计师报告
WhU a^ Accountant's Report Rules 会计师报告规则
"jU accounting and auditing procedure 会计与审计程序；会计与核数程序
bBE^^9G=Z Accounting Arrangements 《会计安排》
}g,X5v?W accounting basis 会计基础
D$_8rHc\A accounting by Official Receiver 破产管理署署长呈交的帐目
&R\XUxI Accounting Circular 《会计通告》
6hbEO-( accounting class 会计类别
C"T ,MH accounting date 记帐日期；会计结算日期
'}O!2W&Y]% accounting for money 款项核算
PF ;YE6 Accounting Officer 会计主任
|qL;Nu,d accounting period 会计报告期；会计期
FH n,]Tfx accounting policy 会计政策；会计方针
^L~ [+| accounting practice 会计惯例
o?R,0 - accounting principle 会计准则
Ry%YM ,K3 accounting record 会计记录
l/ V&s< accounting report 会计报告
fJ :jk6@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Nz]aaoO4 Accounting Society of China 中国会计学会
q lY\*{x4 accounting statement 会计报表
Z oTNm accounting system 会计制度；会计系统
ur xqek accounting transaction 会计事项；帐务交易
w?a i,Pw accounting treatment 会计处理
~&[u]u[ accounting year 会计年度
V/UB9)i+ accretion 增值；添加
iy
3DX|] accrual 应计项目；应累算数目
"X ?LAo accrual basis 应计制；权责发生制
!\w\ ]7 ls accrual basis accounting 应计制会计；权责发生制会计
@dhH;gt.I accrue 应累算；应计
H5 q:z=A accrued benefit 应累算利益
Nzc>)2% N accrued charges 应计费用
)K.R\]XR accrued cumulative preference share dividend 应累算的累积优先股股息
J:W'cH$cR accrued expenses 应累算费用
0N1' $K$ \ accrued interest payable 应付利息；应计未付利息
VEo^ :o)r accrued interest receivable 应收利息；应计未收利息
xDe47&qKM accrued right 累算权益
]EX--d<_` accruing profit 应累算的利润
7+] F^
6 accumulated fiscal reserve 累积财政储备
WA$ p_% r= accumulated profit 累积利润；滚存溢利
uk{J @&F accumulated reserve 累积储备
G +Ei#:W, accumulation of surplus income 累积收益盈余
rH^/8|}&s acquired assets 既得资产
"11j$E9#\n acquisition 收购；购置；取得
<d<RK@2- acquisition cost 购置成本
9_` 3IJ acquisition expenses 购置费用
:,=Fx</H acquisition of 100% interest 收购全部股权
'!j(u@&! acquisition of control 取得控制权
>?Qxpqf2 acquisition of fixed assets 购置固定资产
+wjlAqMQ acquisition of shell “买壳”
]J~g'"> acquisition price 收购价
0eaUorm) act of God 天灾
B #H2RTc acting partner 执事合伙人
$:HLRl{2E active market 买卖活跃的市场；交投畅旺的市场；旺市
W.GN0(uG active partner 积极参与的合伙人
<VgE39 [ active trading 交投活跃
XDvq7ZD actual circulation 实际流通
,9$>d}N actual cost 实际成本
K \m4*dO v actual expenditure 实际开支；实际支出
6 NKF'zh actual income 实际入息；实际收入；实际收益
8| _K actual market 现货市场
d TgM"k actual price 现货价；实际价格
6 cr^<]v ! actual profit 实际利润
Uc>LFX&
-B actual quotation 实盘；实际价位；实际报价
o[H\{a> actual year basis 按实际年度计算
|<2JQ [] actuals 实货
iqlVlm>E actuarial investigation 精算调查
IM|Se4;x actuarial principle 精算原则
@%keTTZ actuarial report 精算师报告
t;~-_{ Actuarial Society of Hong Kong 香港精算学会
FrgV@4'2G actuarial valuation 精算师估值
kt5Yg W actuary 精算师
$/y%[ . ad referendum agreement 暂定协议；有待覆核的协定
7@\GU]. 2 ad valorem duty 从价税；按值征税
#s/{u
RYQ ad valorem duty system 从价税制
hG[4O3jo\ ad valorem fee 从价费
f#2 #g %x ad valorem tariff 从价关税
/TG|
B Eb additional allowance 额外免税额
2w;G4 additional amount for unexpired risk 未过期风险的额外款额
+;5Wp$ M\ additional assessable profit 补加应评税利润
5D >BV *" additional assessment 补加评税
@<%oIE~]F additional commitment 额外承担
3Y=,r!F.h additional commitment vote 额外承担拨款
(#lm#?<) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fLc!Sn.Y additional dependent parent allowance 供养父母额外免税额
V4qZc0<,H
additional provision 额外拨款
!4!S{#<q additional stamp duty 附加印花税
6#/LyzZq| additional tax 补加税罚款；补加税款
3 pHn_R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U
&f#V=Rg adjudged bankrupt 被裁定破产
CJtr0M<U+ adjudicated bankrupt 裁定破产人
\_)02ZT: adjudication fee 裁定费；评定印花税额手续费；评估契据费
]r ]+yM| adjudication of bankruptcy 裁定破产；宣告破产
-y9 Pn>~V adjudication of insolvency 裁定无力偿还债务
Ed8U;U b adjusted actual 经调整的实数；调整后的实数
f a/P%9d b adjusted current assets 经调整的流动资产；调整后的流动资产
>J?jr&i adjusted figure 经调整的数字；调整后的数额
{[rO2<MkA# adjusted liabilities 经调整的负债；调整后的负债
939]8BERt adjusted loss 经调整的亏损；调整后的亏损
Ig='a"% 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
CD$u=E
] adjusted profit 经调整的利润；调整后的利润
/7S -|%1 adjusted surplus 经调整的盈余额；调整后的盈余额
oa ?!50d adjusted value 经调整的价值；调整后的价值
x*k65WO\ adjustment 调整；修订；理算〔保险〕
Pi^ECSzQu[ adjustment centre 调剂中心
8dY k 3 sk adjustment lag 调整过程的时间差距；调整时差
FL5 ibg adjustment mechanism 调整机制
D;K & adjustment of loss 亏损调整
&P{o{ adjustment process 调整过程；调整程序
I}I}K~se* adjustment range 调整幅度
@)S sKk| administered exchange rate 受管制汇率
zT2F&y
q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P((S2"D<4 administration expenses 行政费用
19pND
m2H1 administration fee 手续费；行政费
{A !;W administration in bankruptcy 破产管理
CAA tco5 administration order 遗产管理令
[ ((h<e administrator 管理人；遗产管理人
/[p?_EX@ administrator of the estate 遗产管理人
#%9oQ6nO admission of debt 债项承认书
*tIdp`xT/T admission of proof 接纳债权证明
m[//_TFf] advance 放贷款项；垫付款项；预支款项；预付款项
UA1]o5K advance account 暂支帐目；预付款帐户
^/ULh,w!fP advance compensation 预付补偿金
)@sJTAK advance from shareholder 股东垫款
RcKQER advance pending reimbursement 预支以待日后付还
m&(%&}g advanced economy 先进经济体系
f/$ -Nl. advancement 预付；预付财产
3W%f#d$` advances warrant 垫款令
00$ @0 advancing 贷出
vCYSm 0 adverse balance 逆差
qBf wN 1 adverse exchange 逆汇
)F=JkG advertisement addressed to shareholders 在报章刊登的致股东通告
1 P(&GYc advice for collection 托收通知书
Ew)n~!s advice of drawing 提款通知书；汇票通知书
&/z+A{Hi advice of payment 付款通知
Z{8exym Advisory Committee [Securities and Futures Commission]
HMl!?%% 谘询委员会〔证券及期货事务监察委员会〕
iqc4O
/ Advisory Committee on Diversification 经济多元化谘询委员会
)M&I)In' affidavit 誓章；遗产申报誓章
*B)Jv9 affidavit of no receipt 述明无收款的誓章
U4
go8 affiliate 联号；联营公司；附属公司
tIc0S!H# affiliated company 附属公司；联号；联营公司
GF$rPY[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8YT_DM5iI affordability 负担能力
. x\/XlM African Development Bank [AfDB] 非洲开发银行
6:SK{RSURC after-acquired property 事后取得的财产
;p?42rCIcl after-hours dealing 市后交易
BWqik_ after-tax profit 税后盈利；税后利润；税后溢利
[MSDk"o& agency agreement 代理协议
ZEXj |w C agency expenses 代理机构的开支
+8?R+ 0P agency fee 代理费
o`JlXuG?o Agency Law 《代理法》
vfk 7J5y agent 代理人；承销人
?Oe_}
jv; agent of company 公司代理人
~jgN_jz agent's fee 代理人费；经纪费
+aXMH T"U aggregate 总计；总数；总体数字
$; KQY7 aggregate amount 总款额；总额
=DQd PA\K aggregate assets and liabilities 总体资产与负债
ly[\mGr aggregate at constant price 按固定价格计算的总体数字
wh7i
G8jCz aggregate demand 总需求
YFC 0KU aggregate gross position 总持仓量
] k3GF Pw aggregate limit 总限额
6KZ8 .m}: aggregate of salaries tax 合计薪俸税
`W.vW8 !# aggregate performance 总体表现；总体业绩
_7t|0aNo\ aggregate supply 总体供应
3. GdKP.% aggregate surplus 总盈余
`CTkx?e[ aggregate total 整体总额
]ouUv7\ aggregate value 总值；合计价值
)edU <1P aggregated basis 合计基准
xC=3| ,U aggregated net chargeable income 合计应课税入息实额
DLg `Q0`M5 aggregation 合并计算；合计；总和
Ot4 ; ,UZ aggregation of incomes of husband and wife 夫妇入息合并计算
uHujw.H/y aggregation of property 财产的总和
y5Z<uwXc agio 差价；贴水
wj";h Aw Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_dJVnC1 ! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o0-f UCmC 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
t2!$IHE: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v3VLvh 2)n 《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》
\M3Nas Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b> >=d)R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A{u\8-u agreement for a settlement 授产协议
?*MV
^IY agreement for assignment 转让协议
C4X{Ps \ agreement for sale 售卖协议；买卖协议
}. Na{]<gh agreement for sale and purchase 买卖协议
C7c|\ T agreement for the payment of interest 支付利息协议
o to
wvm agreement for the repayment of money 还款协议
z wniS6R1 agreement of reinsurance 再保险协议
k8t Na@H Agricultural Bank of China 中国农业银行
0W<nE[U air passenger departure tax 飞机乘客离境税
hD9' `SQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X &;] airport tax 机场税
$
uIwRG
< alcohol duty 酒精税
pyb} ha alienation 让与；让渡；转让
I,`D& alimony 生活费；赡养费
h9)]N&07b All Ordinaries Index [AOI] 所有普通股指数
1_dMe%53 all risks 全险；综合险
BW(DaNt^ All Sales Record for Stock Market 《股票市场成交报告》
:n%sU* 'T Allied Capital Resources Limited 新联财务有限公司
,co9f .(w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V]CK' allocation letter 拨款信件
VE S4x%r= allocation of fund 分配款项；预留款项
:b3l J-dB allocation of profit 利润分配；溢利分配
u q#h\p| allocation warrant 拨款令
bCac .x#jo allotment 分配；配股
vY+_tpuEH allotment notice 股份配售通知；配股通知
QVZ6;/ allotment of shares 股份分配
[ (.T%kJ allowable 可获宽免；免税的
"< hx allowable business loss 可扣除的营业亏损
f4\p1MYQ allowable expenses 可扣税的支出
cO"Xg<#y allowance 免税额；津贴；备抵；准备金
>-./k I " allowance for debts 债项的免税额
- T>wi J allowance for depreciation by wear and tear 耗损折旧免税额
=ty@ xHr allowance for funeral expenses 殡殓费的免税额
M $ 5%QM} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0z<]\a4 allowance for repairs and outgoings 修葺及支出方面的免税额
5M.n'* allowance to debtor 给债务人的津贴
RWm Q] alteration of capital 资本更改
@gVyLefS6g alternate trustee 候补受托人
7`'fUhB! amalgamation 合并
*"9)a6T
t+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jP7+s.j> ambit of charges 征税范围；收费范围
6O|\4c; amended valuation 经修订的估值
ur"e
F American Commodities Exchange 美国商品交易所
(k2J{6] American Express Bank Limited 美国运通银行
1 069 ] American Stock Exchange 美国证券交易所
4Xb}I;rM amortization 摊销
i6\!7D] amount due from banks 存放银行同业的款项
gm%bxr@X~ amount due from banks abroad 存放海外银行同业的款项
3lrZ-k+S{ amount due from holding companies 控股公司欠款
>|o9ggL`J5 amount due from local banks 存放本港银行同业的款项
1 0Tg > H amount due to banks 银行同业的存款
Gv2./<{# amount due to banks abroad 海外银行同业的存款
PTc\I amount due to holding companies 控股公司存款
=g>7|?6>= amount due to local banks 本港银行同业的存款
D 5wR?O amount due to outport banks 外埠银行同业的存款
JV6U0$g_S amount for note issue 发行纸币的款额
r
:Ma AT< amount of bond 担保契据的款额
]bU'G$Qm&s amount of consideration 代价款额
x) qHeS amount of contribution 供款数额
\5pAG
mgD amount of indebtedness 负债款额
%dWFg<< | amount of principal of the loan 贷款本金额
~9>[ U%D amount of rates chargeable 应征差饷数额
;g)Fhdy! amount of share capital 股本额
=A&*SE o5 amount of sums assured 承保款额
=K< I)2
amount of variation 变动幅度
W/F4wEODY amount of vote 拨款数额
c+K=pp@ amount payable 应付款额
uJ5%JB("E amount receivable 应收款额
2BU)qv- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZK_@.O+ ] analysis 分析
~esEql=Q3' ancillary risk 附属风险
+AC -f 2 annual account 周年帐目；周年帐目报表；年度决算；年结
v]Q _ annual accounting date 年结日期
(,9cCnvmYU annual allowance 每年免税额；年积金；年度津贴；年津
k)GuMw annual balance 年度余额
|>fS"u annual disposable income 每年可动用收入
1?#p !;& annual estimates 周年预算
z?> y annual fee 年费
5 Yibv6:3a annual general meeting 周年大会
KJ{F,fr+v annual growth rate 年增率；每年增长率
4JQ`&:?r annual long-term supplement 长期个案每年补助金
ydFhw}1> annual pensionable emolument 可供计算退休金的年薪
3 BhA.o annual report 年报
L-:L=
snO Annual Report on the Consumer Price Index 《消费物价指数年报》
tJF~Xv2L! annual return 周年报表；周年申报表；每年报税表格
TOF62, Annual Return Rules 《周年报表规则》
3V!&y/c< annual review of consumer prices 每年消费物价回顾
D$!p+Q annual roll-forward basis 逐年延展方式
6)2M/( annual salary 年薪
G #n)|p annual statement 年度报表；年度决算表
5z mHb Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
T9v#Jb6 annuitant 年金受益人
fy-Z{ annuity 年金
~5dq5_ annuity contract 年金合约
? RAR annuity on human life 人寿年金
+
d)~;I$ antecedent debt 先前的债项
]f @LhC1 x ante-dated cheque 倒填日期支票
zZ0V6T} anticipated expenditure 预期开支
Cspm\F anticipated net profit 预期纯利
-oT+;2\2 anticipated revenue 预期收入
1?$ !y anti-inflation measure 反通货膨胀措施
2_~XjwKE anti-inflationary stance 反通货膨胀立场
Pi sr&"A apparent deficit 表面赤字
|}y}o: ( apparent financial solvency 表面偿债能力
dX}dO)%m{ apparent partner 表面合伙人
,
p=8tf# application for personal assessment 个人入息课税申请书
IMw)X0z application of fund 资金应用
Gqb-3n gH application to release as liquidator and to destruct the books of accounts and documents
q@Yt`$VTN 申请免除清盘人职务及毁灭帐簿与文件
tZ24}~da appointed actuary 委任精算师
GoA>sK appointed auditor 委任核数师；委任审计师
'Mh d w} appointed trustee 委任的受托人
W_n.V" hN appointer 委任人
{% ~ Ec4r apportioned pro rata 按比例分摊
f9=X7"dzP apportionment 分配；分摊
]8nm9qmF< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3Ty{8oUs^ apportionment formula 分摊方程式
_ll aH apportionment of estate duty 遗产税的分摊
"/h"Xg>q appraisal 估价；评估
NJ!#0[@C appreciable growth 可观增长
Dk6\p~q appreciable impact 显着影响
/1
%0A appreciable increase 可观增长
>gLy z2 appreciation 增值；升值
#;\;F PuZ appreciation against other currencies 相对其他货币升值
`%I{l appreciation of the exchange value of Hong Kong dollar 港元汇值上升
##ea-"m8 appreciation tax 增值税
t|"d#5' appropriation 拨款；拨用；拨付
;9 \0x appropriation account 拨款帐目
Nm q5Tv Appropriation Bill 拨款法案
m:<3d]L appropriation-in-aid system 补助拨款办法
d"a7{~l approved assets 核准资产
7%}}m&A7h approved basket stock 认可一篮子证券
vXZz=E
AH approved budget 核准预算
Z"K uS approved charitable donation 认可慈善捐款
Mpv A -- approved charitable institution 认可慈善机构
!h(0b*FUJ approved currency 核准货币；认可货币
~?+m=\ approved estimates 核准预算
~i#xjD5 approved estimates of expenditure 核准开支预算
\uI C<#o"N approved overseas insurer 核准海外保险人
5i&V ~G approved overseas trust company 核准海外信托公司
rmoEc]kt] approved pooled investment fund 核准汇集投资基金
^Exq=oV approved provident fund scheme 认可公积金计划
%K,,Sl_ approved provision 核准拨款
I+Cmj]M s0 approved redeemable share 核准可赎回股份
k~F/Ho+R& approved regional stock 认可地区性证券
Vs(Zs [ approved retirement scheme 认可退休金计划
na; ^/_U@ approved subordinated loan 核准附属贷款
B\w` )c arbitrage 套戥；套汇；套利
DQQjx>CK arbitrageur 套戥者；套汇者
LA0x6E+I arbitrary amount 临时款项
OyZ>R~c'B arrangement 措施；安排；协定
dAt[i \S arrears 欠款
_(
Cp arrears of pay 欠付薪酬
oIgj)AY< arrears of revenue 逾期未收税款；逾期未收的帐项
j"=jK^ articles of association 组织章程；组织细则；组织章程细则
m,q<R1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bv];Gk*Z- ascertainment of profit 确定利润
>p:fWQ6 "Asia Clear" “亚洲结算系统”
h"S/ D[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.H.v c_/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^: j:;\; Asian Development Fund [ADF] 亚洲发展基金
<p
.[E]a2_ Asian dollar bond 亚洲美元债券
g5 \B- 3{ Asian dollar market 亚洲美元市场
\H12~=p`B Asian dollar rate 亚洲美元利率
e n": Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8R D)yRJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p U/.|Sh asked price 沽盘；喊价；索价；卖方报价
4w[ta? &6B assessable income 应评税入息
A+8b] t_k assessable loss 应评税亏损
~'mhC46d assessable profit 应评税利润
LvdMx]*SSr assessable value 应评税值
@h3)! #\ N assessed profit 估定利润
ri`|qy6! | assessed value 经评估价值
[AwE assessment 评税；评定；估价；评税单
!d_A? q'hN assessment number 评税编号；估价编号
P dnK@a assessment of additional tax 补加税评税
8~>3&jX assessment of performance 业绩评估；实绩评价
4(IP Assessor 评税主任
C" WZsF^3 asset price bubbles 资产价格泡沫
(#`o >G ( asset-backed securities 具资产保证的证券
N `MQHQ1 assets accretion 资产增值
[i _x
1 assets and liabilities 资产与负债
{`55nwd assets betterment statement 资产递增表；资产改进表
(7
iM IY assets lending 实物放款；有抵押贷款
s: H1v&t,< assets of the company passing on the death 死者去世时转移的公司资产
I78pul8! assets pledged as security for liabilities 用作负债抵押的资产
\[jItg,+ assets portfolio 资产投资组合
0<k!F3 = assets price 资产价格
X9wi: assets quality 资产质素
C 3gz)!3 assets realization 资产变现
_=#mmZkq assets refinancing arrangement 资产再集资安排
58,mu#yq6 assets securitization 资产证券化
H0 t1& : assets situated outside Hong Kong 在香港以外地方的资产
OwUbm0)h^V assets stripping 削减资产；拆卖资产
E G6fC4rfC assets value 资产值
IgJC> ;]u assignee 承让人
%4 J?xhd assignment 转让；转让书；转让契
UPF=X) !M assignment of interest 权益转让
O:)@J b2 assignment of letters patent and trade mark 专利证书及商标转让
&|eQLY
#l assignment of property 物业转让；物业转让书
2ra4t]f6 assignment right 转让权
hI 0l2OE assignor 转让人
!}?]&[N= associate 有联系的人；有关连人士；相联者；合伙人；联系人
] ghPbS@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o~p^`5# associate member 附属会员
(ShJ! associated body corporate 相联法人团体
WkE;t C* associated company 相联公司；联属公司
vD t? N9 associated corporation 相联法团
*fZ'#C~x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g.Q ? Z{ 公认会计师公会〔英国〕
|1R @Jz` Association of Futures Exchange Brokers 香港期货经纪协会
> { Q2S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3&f{lsLAC association of underwriters 承保人组织
8pk">"#s assumption of control 接管
;p8xL)mUP assurance 担保；保险；转易；转易书
.rHO7c,P~ assurance of interest 权益的转易
>{Djx at 19XX price 按一九ＸＸ年价格计算
>E3OYa?G at a discount 按赔价计算；按贴水价格计算；打折扣
*6DKU CA/ at a premium 按溢价计算；按升水价格计算
J%' |IwA at call 通知付款；按通知
t[Q\T0E at constant market price 按固定市价计算
AsOI`@FV at constant price 按固定价格计算
~7g6o^A> at cost 按成本计算
fsoS!6h0k at current market price 按当时市价计算；按现时市价计算
SbY i|V,H at current price 按当时价格计算；按现时价格计算
;7}*Xr| at factor cost 按要素成本计算；按生产要素成本计算
Q>$v~v? 9 at money-of-the-day price 按付款当日价格计算
b._pG (o1 at or better 按指定或较佳价位〔买卖指令〕
e6Y0G,K at par 按面值计算；平价
]h6 <o* at sight 见票即付
tEl_A"^e at the close 按收市盘
}<p%PyM at the opening 按开市盘
I]58;|J attestation 见证；见证条款
L 'y+^L|X at-the-money option 平价期权
%o>1$f] attorney 受权人；受托代表人
q_bB/ attornment 新拥有人承认书
7JbrIdDl| attributable profit 可归属利润
=zdRoXBY[b attributable share value 可归属股份价值
A7se#"w Auckland Stock Exchange 奥克兰证券交易所
O#g31?TO auction 拍卖
lf 3W:0 K auctioneer 拍卖商
Ox RzKT audit 审计；核数
2\ n6XAQ* Audit Commission 审计署
qW*)]s)z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&>SE9w/ ?o 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〕
r.[k D"l audit review 帐目审查
\oyr[so(i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Zr3KzY9 audited account 审计帐目；经审计的帐目
Ex<0@Oz audited annual account 经审计的周年帐目
sy;~(rpg audited balance sheet 经审计的资产负债表
f`cO5lP/:) auditor 核数师；核数主任；审计师
0:nyOx(; auditor's certificate 核数师证明书；审计师证明书
Em;zi.Y+V auditor's report 核数师报告；审计师报告
.3#Tw'% G Aussie bond 澳元债券
iM-@?!WF austerity budget 紧缩预算
/OEj]DNY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>U z3F7nHi Australia All Ordinaries Index 澳洲所有普通股票指数
P:G^@B3^ Australian Dollar [AUD] 澳元
/KkUCq2A Australian Options Market 澳大利亚期权市场
A#}IbcZ|b Australian Securities Commission 澳洲证券事务监察委员会
'a}pWkLB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U<$ |ET' Australian Stock Exchange 澳大利亚证券交易所
mSs%g L]g Austrian Schilling [ATS] 奥地利先令
^+88z> authentication 认证；鉴证
$P$OWp?b authority to purchase 委托购买证；委购书
$ |AxQQ%f authorization 认可；核准；授权；授权书
h8Gp>b authorization by direction 指示授权
UWz<~Vy authorization by instruction 指令授权
]'Bz%[C) authorization by warrant 令状授权
L]Uy+[gg authorization of unit trust 单位信托的认可
+u7mw<A
8 authorized agent 指定代理人
PM{kiz^ authorized capital 法定资本
D?$f[+ authorized clerk 出市员
?(Nls.c authorized dealer 认可交易商
:^K|u^_>P authorized financial institution 认可财务机构
P6 9S[aqW authorized fund 认可基金
:EZTJu authorized fund house 获授权的基金公司；认可基金公司
ne%ckW?ks authorized institution 认可机构
Gmc0yRN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/J^yOR 9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O3S_P]{*ny authorized insurer 获授权保险人；获认可承保人
mU;TB%#) authorized investment 特准投资项目
{ B 34^H: authorized person 获授权人
HghNI authorized representative 获授权代表
~%cbp&s*/q authorized share capital 法定股本
E$gcd#rT automated quotation system 自动报价系统
(fC [ Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_ 95V"h 自动交易系统〔香港期货交易所有限公司〕
Xc b\N automatic adjustment mechanism 自动调整机制
{C
[7V{4(% automatic adjustment system 自动调整系统
[!"u&iu` Automatic Clearing House 自动票据交换所
C Z|R-ky6p automatic exchange rates accumulation system 自动化汇率累集系统
KdUmetx1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vNP,c]:% automatic teller machine [ATM] 自动柜员机
DE In:d autopay 自动转帐
#8cY,%<S] available assets 可用资产
,`K' qms available fiscal reserve 现存财政储备
VK8 5A available profit 可用利润
e tY9Pq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WSL_Dc average 平均；平均数；海损
vtmvvv average basic salary 平均基本薪金
N]gdS]pP2{ average consumer expenditure 平均消费开支；一般消费开支
.pZ whb average cost 平均成本
?_IRO| average cost of land production 增辟土地平均成本
1 Nv_;p.{ average daily turnover 平均每日成交额
K*>lq|i u average daily wage rate 平均每日工资率
MbYAK-l.h average expenditure pattern 平均开支模式
6#v"+V average growth rate 平均增长率
ZhW>H average net fixed assets 固定资产平均净值
Y<l{DmrsA average of relatives 相对价格平均数
|iJ37QIM average price 平均价格
S7@.s`_{w average propensity to consume 平均消费倾向；一般消费倾向
G0^Nk H,k average propensity to save 平均储蓄倾向；一般储蓄倾向
0GEK xV\F average rate 平均率
!ce:S!P average revenue 平均收入；平均收益
1 qtu,yIf average stock 平均库存；平均存货
nI&Tr_"tm average yearly rent 平均年租
72.Z E%Ue avoidance of double taxation 避免双重课税
Y6f0 ?lB avoidance of tax 避税
