A:
G[KjK$.Ts? A share Ａ股；甲类股份
M">v4f&K1! abatement of tax 减税；减扣免税额
&D3]O9 a0; ABN AMRO Bank N.V. 荷兰银行
&3SS.&g4W above-the-line expenditure 线上项目支出；经常预算支出
I HTim T? above-the-line receipt 线上项目收入；经常预算收入
*
BM|luYL ABSA Asia Limited 南非联合亚洲有限公司
vX:}tir[ absolute change 绝对数值变更
9[qOf Iny absolute expenditure 实际开支
LSta]81B4L absolute guideline figure 绝对准则数字
$!O@Z8B absolute interest 绝对权益
?I?G+(bq absolute order of discharge 绝对破产解除令
|2do8z absolute profit margin 绝对利润幅度
tz):$1X_ absolute value 实值；绝对值
$0[T<]{/? absolutely vested interest 绝对既得权益
7i($/mNl absorbed cost 已吸收成本；已分摊成本
Z N8j})lE absorption 吸收；分摊；合并
# `=Zc7gf absorption rate 吸收率；摊配率；分摊率
`4*I 1WZW ACB Finance Limited 亚洲商业财务有限公司
b ~zSs ws. acceptable form of reciprocity 合理的互惠条件
'OnfU{Ai acceptable rate 适当利率；适当汇率
S# ]] h/ acceptance agreement 承兑协议
]q"&V\b acceptance for honour 参加承兑
hF$`=hE,F~ acceptor 承兑人；接受人；受票人
.{ v$;g acceptor for honour 参加承兑人
@JGmOwZ accident insurance 意外保险
+JErc)% Accident Insurance Association of Hong Kong 香港意外保险公会
=7V4{|ESfy accident insurance scheme 意外保险计划
SrKit SG accident year basis 意外年度基准
qcs)
p accommodation 通融；贷款
_UV pQ5pN accommodation bill 通融票据；空头票据
ob>)F^.iS accommodation party 汇票代发人
UPH#~D! account balance 帐户余额；帐户结余
.,u>WIUxj account book 帐簿
_%Z.Re account collected in advance 预收款项
5az%yS account current book 往来帐簿
KSs1EmB account of after-acquired property 事后取得的财产报告
)|*Qs${tF account of defaulter 拖欠帐目
d 7^
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Nk9=A4=| account payee only [A/C payee only] 只可转帐；存入收款人帐户
*5 Zow 3 account receivable 应收帐款
hwGK),?"+ account receivable report 应收帐款报表
n~629 & account statement 结单；帐单；会计财务报表
d.+ *o account title 帐户名称；会计科目
Pt kMzh X accountant's report 会计师报告
:-{"9cgF R Accountant's Report Rules 会计师报告规则
CmB_g ?K accounting and auditing procedure 会计与审计程序；会计与核数程序
O_;BZzT Accounting Arrangements 《会计安排》
Bj 7* 2} accounting basis 会计基础
XH%pV accounting by Official Receiver 破产管理署署长呈交的帐目
/[TOy2/;%b Accounting Circular 《会计通告》
o(ow{S@=4 accounting class 会计类别
s* GZOz accounting date 记帐日期；会计结算日期
i ~Tt\UA> accounting for money 款项核算
xC Z_x$bk Accounting Officer 会计主任
P|Aac,nE+^ accounting period 会计报告期；会计期
[#GBn0BG) accounting policy 会计政策；会计方针
3uYLA4[-B accounting practice 会计惯例
W5u5!L/ accounting principle 会计准则
nWsRa uY accounting record 会计记录
jgE{JK\n4 accounting report 会计报告
yu6~: $%H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9(]_so24, Accounting Society of China 中国会计学会
THwM ',6 accounting statement 会计报表
CzV;{[?~; accounting system 会计制度；会计系统
z#+WK| a accounting transaction 会计事项；帐务交易
[h-6;.e accounting treatment 会计处理
XKGiw 2
C accounting year 会计年度
i6paNHi* accretion 增值；添加
[<=RsD_q~ accrual 应计项目；应累算数目
:=Zd)i)3 accrual basis 应计制；权责发生制
.
Z&5TK4I accrual basis accounting 应计制会计；权责发生制会计
r $S9/ accrue 应累算；应计
2xN7lfu1RB accrued benefit 应累算利益
"[ LUv5 accrued charges 应计费用
3X(^`lAf) accrued cumulative preference share dividend 应累算的累积优先股股息
eP~ 3m accrued expenses 应累算费用
IX+Jf? &^ accrued interest payable 应付利息；应计未付利息
nC3+Zka accrued interest receivable 应收利息；应计未收利息
wwl,F=| Y accrued right 累算权益
u [qy1M0 accruing profit 应累算的利润
U,2OofLM accumulated fiscal reserve 累积财政储备
St?mq* , accumulated profit 累积利润；滚存溢利
D:9^^uVp accumulated reserve 累积储备
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=K (}eR accumulation of surplus income 累积收益盈余
'5aA+XP| acquired assets 既得资产
aX.BaK6I acquisition 收购；购置；取得
KJFQ)#SW! acquisition cost 购置成本
p>)1Z<D"a acquisition expenses 购置费用
=+X*$'<J acquisition of 100% interest 收购全部股权
;, -)Z|W acquisition of control 取得控制权
| Kd6.Mx acquisition of fixed assets 购置固定资产
@ fMlbJq acquisition of shell “买壳”
d*+}_EV)Y3 acquisition price 收购价
"dCIg{j act of God 天灾
%# uw8V acting partner 执事合伙人
Wqv7 active market 买卖活跃的市场；交投畅旺的市场；旺市
N,w6 active partner 积极参与的合伙人
q<\r}1Dm active trading 交投活跃
9]3l' actual circulation 实际流通
r5&c!b \ actual cost 实际成本
ScJ:F-@> actual expenditure 实际开支；实际支出
-v9 (43 actual income 实际入息；实际收入；实际收益
IG0 _ actual market 现货市场
Y#lAG@$ actual price 现货价；实际价格
X)SUFhP\ actual profit 实际利润
eQQVfEvS actual quotation 实盘；实际价位；实际报价
8GxT ! actual year basis 按实际年度计算
0 iSNom}m actuals 实货
ub 2'|CYw actuarial investigation 精算调查
;7Qe m& actuarial principle 精算原则
q"Bd-?9 actuarial report 精算师报告
@d Qr^'h Actuarial Society of Hong Kong 香港精算学会
3wN4kltt actuarial valuation 精算师估值
CH+%q+I actuary 精算师
TJP;!uX ad referendum agreement 暂定协议；有待覆核的协定
7h9oY<W ad valorem duty 从价税；按值征税
T2-x 1Sw_ ad valorem duty system 从价税制
?Ho$f Gz ad valorem fee 从价费
f Xevr ` ad valorem tariff 从价关税
>]}VD "\ additional allowance 额外免税额
RCqL~7C+ k additional amount for unexpired risk 未过期风险的额外款额
TPb&";4ROf additional assessable profit 补加应评税利润
a?Om;-i2`S additional assessment 补加评税
JK)|a@BtOT additional commitment 额外承担
W{IP}mM additional commitment vote 额外承担拨款
NHZMH!=4:n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
crd|r." additional dependent parent allowance 供养父母额外免税额
yYOV:3!" additional provision 额外拨款
rREev additional stamp duty 附加印花税
~(m6dPm$}m additional tax 补加税罚款；补加税款
3>(~5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sUF5Y q:9 adjudged bankrupt 被裁定破产
VII`qbxT adjudicated bankrupt 裁定破产人
y%--/; adjudication fee 裁定费；评定印花税额手续费；评估契据费
@lB1t=
D adjudication of bankruptcy 裁定破产；宣告破产
dY?l
oFz adjudication of insolvency 裁定无力偿还债务
A f?&VD4K adjusted actual 经调整的实数；调整后的实数
XF{2'x_R adjusted current assets 经调整的流动资产；调整后的流动资产
:%Z)u:~': adjusted figure 经调整的数字；调整后的数额
9F,XjPK= adjusted liabilities 经调整的负债；调整后的负债
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adjusted loss 经调整的亏损；调整后的亏损
FIn )O-< 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
$.DD^ "9 adjusted profit 经调整的利润；调整后的利润
RW>F %P adjusted surplus 经调整的盈余额；调整后的盈余额
3! ;o\bgK adjusted value 经调整的价值；调整后的价值
)P1N X"A adjustment 调整；修订；理算〔保险〕
BvlY\^ adjustment centre 调剂中心
6:r1^q6A9L adjustment lag 调整过程的时间差距；调整时差
/x-tl)(s= adjustment mechanism 调整机制
p38s&\-kEN adjustment of loss 亏损调整
L%9yFg%u adjustment process 调整过程；调整程序
IKp(KlA adjustment range 调整幅度
6w<p1qh W administered exchange rate 受管制汇率
hQSJt[8My Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5}N O~Xd< administration expenses 行政费用
Cyv_(Oh?dv administration fee 手续费；行政费
p*P0 <01Z administration in bankruptcy 破产管理
7; }TNK\+v administration order 遗产管理令
ku^2 K administrator 管理人；遗产管理人
*|+ ~V/# administrator of the estate 遗产管理人
kGq<Zmy | admission of debt 债项承认书
}xrrHp admission of proof 接纳债权证明
k!@/|]3z advance 放贷款项；垫付款项；预支款项；预付款项
g2
V $ advance account 暂支帐目；预付款帐户
4z|Yfvq advance compensation 预付补偿金
HV3wU EI3 advance from shareholder 股东垫款
0@f7`D advance pending reimbursement 预支以待日后付还
,U r~DXY advanced economy 先进经济体系
{iq{<;)U?U advancement 预付；预付财产
HSl$ U0 advances warrant 垫款令
]*S _fme advancing 贷出
,/L_9wV-\ adverse balance 逆差
1 _W5@) adverse exchange 逆汇
Qe/=(P< advertisement addressed to shareholders 在报章刊登的致股东通告
K3UG6S\ B advice for collection 托收通知书
Q!%CU8!`& advice of drawing 提款通知书；汇票通知书
I(WND/ & advice of payment 付款通知
$PbN=@ Advisory Committee [Securities and Futures Commission]
Y@'1}=`J 谘询委员会〔证券及期货事务监察委员会〕
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Advisory Committee on Diversification 经济多元化谘询委员会
8< ^6<c affidavit 誓章；遗产申报誓章
^_Z Qf affidavit of no receipt 述明无收款的誓章
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x?cc affiliate 联号；联营公司；附属公司
.uagD[${ affiliated company 附属公司；联号；联营公司
d>4e9M " affirmation [estate duty] 非宗教式宣誓〔遗产税〕
48%a${Nvvj affordability 负担能力
Ah2XwFg? African Development Bank [AfDB] 非洲开发银行
@p2dXJeR< after-acquired property 事后取得的财产
aEZn6k1 after-hours dealing 市后交易
p|%Y\! after-tax profit 税后盈利；税后利润；税后溢利
l:+pO{7L agency agreement 代理协议
H "?-&>V- agency expenses 代理机构的开支
zT+yZA.L agency fee 代理费
:S7yM8 b` Agency Law 《代理法》
skP_us ~ agent 代理人；承销人
1J *wW# e agent of company 公司代理人
W%Zyt:H` agent's fee 代理人费；经纪费
Zk;;~ESOU aggregate 总计；总数；总体数字
< ^ )0M aggregate amount 总款额；总额
1 }q[8q aggregate assets and liabilities 总体资产与负债
J&: 0 ytG aggregate at constant price 按固定价格计算的总体数字
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p;6pA aggregate demand 总需求
dl$l5z\ aggregate gross position 总持仓量
o w`c B aggregate limit 总限额
;1OTK6 aggregate of salaries tax 合计薪俸税
8QZk0O aggregate performance 总体表现；总体业绩
z06pX$Q.< aggregate supply 总体供应
qaGIU`}:$A aggregate surplus 总盈余
f W}H##b aggregate total 整体总额
=v5(*$"pd" aggregate value 总值；合计价值
yZ)ScB ^ aggregated basis 合计基准
s*#|EdD6@ aggregated net chargeable income 合计应课税入息实额
#XY]@V\ aggregation 合并计算；合计；总和
cwC, VYVl aggregation of incomes of husband and wife 夫妇入息合并计算
$BBfsaJPT aggregation of property 财产的总和
/s* >V@Q agio 差价；贴水
\T]"pE+8l 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》
G7/LY TT) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z/RUrYeb 《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》
Tx_(^K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]R>k0X.V 《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》
b~1p.J4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
YL= k&Q G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!<6wrOMa O agreement for a settlement 授产协议
+m7 x>ie) agreement for assignment 转让协议
".i{WyTt agreement for sale 售卖协议；买卖协议
$xZk{ rK agreement for sale and purchase 买卖协议
f"0H9 agreement for the payment of interest 支付利息协议
SCH![Amq agreement for the repayment of money 还款协议
o%9>elOju agreement of reinsurance 再保险协议
_0j}(Q>|H# Agricultural Bank of China 中国农业银行
S+>]8ZY air passenger departure tax 飞机乘客离境税
x)yf!Dv5$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fY"28# airport tax 机场税
EhUy7b,1_ alcohol duty 酒精税
CijS=- alienation 让与；让渡；转让
n*6s]iG
V alimony 生活费；赡养费
`U1%d7[vY All Ordinaries Index [AOI] 所有普通股指数
i:8^:(i all risks 全险；综合险
Cw|SY All Sales Record for Stock Market 《股票市场成交报告》
DVcu*UVw Allied Capital Resources Limited 新联财务有限公司
C[&&.w8Pm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v _@_J!s allocation letter 拨款信件
+l/j6)O`(m allocation of fund 分配款项；预留款项
S'JeA> L allocation of profit 利润分配；溢利分配
KE&}*Nf[ allocation warrant 拨款令
o%QQ7S3 P allotment 分配；配股
H gBg,1 allotment notice 股份配售通知；配股通知
-pGt ; allotment of shares 股份分配
*(MvNN* allowable 可获宽免；免税的
{n {} Y. allowable business loss 可扣除的营业亏损
dGteYt_F allowable expenses 可扣税的支出
3ElpS^ 2W allowance 免税额；津贴；备抵；准备金
l=]vC +mU allowance for debts 债项的免税额
n1/lE) allowance for depreciation by wear and tear 耗损折旧免税额
Wkk Nyg, allowance for funeral expenses 殡殓费的免税额
1;gSf.naG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=GVhAzD3 allowance for repairs and outgoings 修葺及支出方面的免税额
$B?7u@>, allowance to debtor 给债务人的津贴
D5m\u$~V alteration of capital 资本更改
RZtL<2.@ alternate trustee 候补受托人
u Y~ A0I5Z amalgamation 合并
c k~xj0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c-=0l)&'D= ambit of charges 征税范围；收费范围
bX(*f>G' amended valuation 经修订的估值
wqOhJYc American Commodities Exchange 美国商品交易所
,;-*q}U American Express Bank Limited 美国运通银行
wf@2&vJ American Stock Exchange 美国证券交易所
Q d4T?5 vG amortization 摊销
&P3 vcB amount due from banks 存放银行同业的款项
[;f "',)y, amount due from banks abroad 存放海外银行同业的款项
^aW[~ c amount due from holding companies 控股公司欠款
V$%K=[ amount due from local banks 存放本港银行同业的款项
,7g;r_qwA amount due to banks 银行同业的存款
m8 PB2h amount due to banks abroad 海外银行同业的存款
P K 4UdT amount due to holding companies 控股公司存款
NGY I%: amount due to local banks 本港银行同业的存款
qi2dTB amount due to outport banks 外埠银行同业的存款
r*wKYb amount for note issue 发行纸币的款额
F]*-i 55S amount of bond 担保契据的款额
RHb p:Mlk amount of consideration 代价款额
R*0F) M amount of contribution 供款数额
6v#G'M#r amount of indebtedness 负债款额
*]6dV ' amount of principal of the loan 贷款本金额
W 8NA. amount of rates chargeable 应征差饷数额
iIw
ea` amount of share capital 股本额
i?/?{p$#a- amount of sums assured 承保款额
$bosGG amount of variation 变动幅度
9p4U\hx amount of vote 拨款数额
ECzNByP amount payable 应付款额
vr v*k amount receivable 应收款额
_64@zdL+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mD) O\.uA analysis 分析
?63JQ.; ancillary risk 附属风险
`C?OAR44 annual account 周年帐目；周年帐目报表；年度决算；年结
\pGO}{3 e* annual accounting date 年结日期
Y%l3SB,5L annual allowance 每年免税额；年积金；年度津贴；年津
j2M(W/_ annual balance 年度余额
1[`<JCFClc annual disposable income 每年可动用收入
K:@=W1 annual estimates 周年预算
*^Y0}?]qT annual fee 年费
|=T<WU1$ annual general meeting 周年大会
J"%}t\Q annual growth rate 年增率；每年增长率
UJ$:5*S=u annual long-term supplement 长期个案每年补助金
CWQ2iu<_0 annual pensionable emolument 可供计算退休金的年薪
8Jj0-4] annual report 年报
Sg>0P*K@ Annual Report on the Consumer Price Index 《消费物价指数年报》
)>5k'1 annual return 周年报表；周年申报表；每年报税表格
. b oizW1+ Annual Return Rules 《周年报表规则》
-$t,}3 annual review of consumer prices 每年消费物价回顾
/*^|5>-`i1 annual roll-forward basis 逐年延展方式
CZR o{2!?U annual salary 年薪
H`lD@q'S annual statement 年度报表；年度决算表
><R.z( 4% 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
+|YZEC
annuitant 年金受益人
S)@vl^3ec annuity 年金
>o#wP annuity contract 年金合约
'a^tL[rLP1 annuity on human life 人寿年金
=Fy8rTdk6r antecedent debt 先前的债项
]G PJ(+5 ante-dated cheque 倒填日期支票
otD?J = B anticipated expenditure 预期开支
B~z g" anticipated net profit 预期纯利
_C,@eu"9V anticipated revenue 预期收入
f\U&M,L\ ' anti-inflation measure 反通货膨胀措施
@[lc0_ b anti-inflationary stance 反通货膨胀立场
7O{O')o! apparent deficit 表面赤字
89#0vG7m apparent financial solvency 表面偿债能力
=e8L7_; apparent partner 表面合伙人
n o+tVm| application for personal assessment 个人入息课税申请书
M.N~fSJ application of fund 资金应用
S} Cp&}G{P application to release as liquidator and to destruct the books of accounts and documents
R 0HVLQI 申请免除清盘人职务及毁灭帐簿与文件
.]s( c !{y appointed actuary 委任精算师
9XqAjez\ appointed auditor 委任核数师；委任审计师
\Fg6 b6 appointed trustee 委任的受托人
A{x
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)z235}P
apportioned pro rata 按比例分摊
{a8^6dm*E apportionment 分配；分摊
DE\bYxJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
uE#,c\[ 8 apportionment formula 分摊方程式
g)?g7{&?>? apportionment of estate duty 遗产税的分摊
zZ"U9!T appraisal 估价；评估
)]c3bMVE- appreciable growth 可观增长
s[2ZxCrCw appreciable impact 显着影响
)1nCw appreciable increase 可观增长
# 3 yw
appreciation 增值；升值
&_/%2qs appreciation against other currencies 相对其他货币升值
"=\_++ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6eYf2sZ;J appreciation tax 增值税
=l2Dm appropriation 拨款；拨用；拨付
uV}WSoq[ appropriation account 拨款帐目
0O,T=z[+> Appropriation Bill 拨款法案
oA ;Ty7s appropriation-in-aid system 补助拨款办法
^h6$> n5 approved assets 核准资产
W({ TC approved basket stock 认可一篮子证券
j-`X_8W approved budget 核准预算
''OInfd? approved charitable donation 认可慈善捐款
wYO"znd approved charitable institution 认可慈善机构
b}Hl$V(uD approved currency 核准货币；认可货币
1m<?Q&|m$ approved estimates 核准预算
! H|82:`t+ approved estimates of expenditure 核准开支预算
Ryba[Fz4Di approved overseas insurer 核准海外保险人
3 E!<p approved overseas trust company 核准海外信托公司
"R2t&X[9 approved pooled investment fund 核准汇集投资基金
DxKfWb5 R approved provident fund scheme 认可公积金计划
w-H%B`/ approved provision 核准拨款
LX\*4[0%K approved redeemable share 核准可赎回股份
xJ 2O4ob approved regional stock 认可地区性证券
,)rZAI approved retirement scheme 认可退休金计划
ezr\ T approved subordinated loan 核准附属贷款
5u|=;Hz*) arbitrage 套戥；套汇；套利
u@Cf*VPK arbitrageur 套戥者；套汇者
2@R8P ~^W arbitrary amount 临时款项
fQW_YQsb arrangement 措施；安排；协定
IFrb}yH arrears 欠款
CI!Eq&D, arrears of pay 欠付薪酬
N`<4:v[P arrears of revenue 逾期未收税款；逾期未收的帐项
o d}EM_ articles of association 组织章程；组织细则；组织章程细则
vf' cx :m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
OVUs]uK ascertainment of profit 确定利润
Xm8Z+}i "Asia Clear" “亚洲结算系统”
I51oG:6fR? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J(EaE2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X(y Asian Development Fund [ADF] 亚洲发展基金
YF! &*6m Asian dollar bond 亚洲美元债券
{;iH Yr-zs Asian dollar market 亚洲美元市场
/ }nrF4S Asian dollar rate 亚洲美元利率
_D>as\dP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
88#qu. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hk@`N;dn asked price 沽盘；喊价；索价；卖方报价
B]|6`UfB assessable income 应评税入息
vNz;#Je assessable loss 应评税亏损
\U!@OX.R'M assessable profit 应评税利润
Ac[|MBaF assessable value 应评税值
S"P9Nf?9 assessed profit 估定利润
;;YcuzQI3 assessed value 经评估价值
oF; %^XFp assessment 评税；评定；估价；评税单
HC J 8@nki assessment number 评税编号；估价编号
9'n))%CZ. assessment of additional tax 补加税评税
xi?P(s A assessment of performance 业绩评估；实绩评价
^$=tcoQG Assessor 评税主任
e|b~[|;*= asset price bubbles 资产价格泡沫
`& u<aLA asset-backed securities 具资产保证的证券
vr{'FMc assets accretion 资产增值
5>ADw3z' assets and liabilities 资产与负债
0Oc} rRH(C assets betterment statement 资产递增表；资产改进表
>lraYMc<rZ assets lending 实物放款；有抵押贷款
` y^zM/Ib assets of the company passing on the death 死者去世时转移的公司资产
_oJ2]f6KX assets pledged as security for liabilities 用作负债抵押的资产
`! nJS| assets portfolio 资产投资组合
9U|<q assets price 资产价格
y8w0eq94 assets quality 资产质素
msc 1^2 assets realization 资产变现
OB?S kR assets refinancing arrangement 资产再集资安排
kRN|TDx( assets securitization 资产证券化
: F7k{~ assets situated outside Hong Kong 在香港以外地方的资产
NV} RRs assets stripping 削减资产；拆卖资产
=de<WoKnu2 assets value 资产值
rb:<N%*t assignee 承让人
1KTabj/C assignment 转让；转让书；转让契
|jahpji6 assignment of interest 权益转让
!Tn0M; assignment of letters patent and trade mark 专利证书及商标转让
qnq%mwDeD assignment of property 物业转让；物业转让书
mW~i
c assignment right 转让权
a [1sA12 assignor 转让人
r"{Is?yKe associate 有联系的人；有关连人士；相联者；合伙人；联系人
Pgn_9Y?< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x?, ~TC4 associate member 附属会员
G&x'=dJ associated body corporate 相联法人团体
p-5P as associated company 相联公司；联属公司
9W1;Kb|Z< associated corporation 相联法团
G;(onJz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5-8]N>/b! 公认会计师公会〔英国〕
`*e 4m Association of Futures Exchange Brokers 香港期货经纪协会
6R ;) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C9<4~IM
w association of underwriters 承保人组织
O9t=lrYV! assumption of control 接管
N@Xg5huO assurance 担保；保险；转易；转易书
DeOXM=&z assurance of interest 权益的转易
'8 )Wd"[ at 19XX price 按一九ＸＸ年价格计算
9?uqQ at a discount 按赔价计算；按贴水价格计算；打折扣
:O9P(X* at a premium 按溢价计算；按升水价格计算
Mn]}s:v at call 通知付款；按通知
C( -[ Y! at constant market price 按固定市价计算
aGPqh,<QD at constant price 按固定价格计算
Q0V^P DF at cost 按成本计算
0 jR){G9+ at current market price 按当时市价计算；按现时市价计算
T>#TDMU#Fm at current price 按当时价格计算；按现时价格计算
w$gS j/ at factor cost 按要素成本计算；按生产要素成本计算
paW'R +Rck at money-of-the-day price 按付款当日价格计算
N0=-7wMk(Z at or better 按指定或较佳价位〔买卖指令〕
CE ~r4 at par 按面值计算；平价
f %2%T'Q at sight 见票即付
h zaLx8L at the close 按收市盘
f;. SSiT at the opening 按开市盘
zzX<?6M S attestation 见证；见证条款
\Y*!f|=of at-the-money option 平价期权
9c#lLKrzG attorney 受权人；受托代表人
RK?jtb=&A attornment 新拥有人承认书
xN6?yr attributable profit 可归属利润
It%T7
X# attributable share value 可归属股份价值
o;3j:# 3 | Auckland Stock Exchange 奥克兰证券交易所
-NAmu97V} auction 拍卖
fC_zX}3 auctioneer 拍卖商
#hIEEkCp + audit 审计；核数
5pO]vBT Audit Commission 审计署
hzaU8kb Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cX 2$kIs; 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〕
__ 8 &Jv\ audit review 帐目审查
KzV.+f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FyCBN tCv audited account 审计帐目；经审计的帐目
!0` lu_ZN audited annual account 经审计的周年帐目
vx'l> @]k audited balance sheet 经审计的资产负债表
#`/bQ~s auditor 核数师；核数主任；审计师
sNL+F auditor's certificate 核数师证明书；审计师证明书
4 GUA& qs auditor's report 核数师报告；审计师报告
,1 ,&b_ Aussie bond 澳元债券
<z,+Eg austerity budget 紧缩预算
'r~8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rB,ldy,f Australia All Ordinaries Index 澳洲所有普通股票指数
FIH @ 2zA Australian Dollar [AUD] 澳元
WPIZi[hBs Australian Options Market 澳大利亚期权市场
&9RH}zv6 Australian Securities Commission 澳洲证券事务监察委员会
A*hZv|$0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T-^0:@5o9 Australian Stock Exchange 澳大利亚证券交易所
sr\cVv") Austrian Schilling [ATS] 奥地利先令
4 bn t=5] authentication 认证；鉴证
*t^eNU A authority to purchase 委托购买证；委购书
NN^QU B authorization 认可；核准；授权；授权书
"c6<zP authorization by direction 指示授权
bV_j`:MD authorization by instruction 指令授权
i&JpM] N authorization by warrant 令状授权
+vf:z?I8 authorization of unit trust 单位信托的认可
YUCC*t authorized agent 指定代理人
L ${m/@9 authorized capital 法定资本
:W VSJ,. ! authorized clerk 出市员
rR\;G2p) authorized dealer 认可交易商
EOhC6>ATh authorized financial institution 认可财务机构
[O\9 9> authorized fund 认可基金
"9w}dQ authorized fund house 获授权的基金公司；认可基金公司
&I%IaNco authorized institution 认可机构
avg4K*v v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^;+[8:Kb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`g--QR authorized insurer 获授权保险人；获认可承保人
\6{LR& authorized investment 特准投资项目
+s ULo authorized person 获授权人
#G[t X6gU authorized representative 获授权代表
^+ wk authorized share capital 法定股本
40u7fojg2 automated quotation system 自动报价系统
!~)90Z! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i0\)%H:z 自动交易系统〔香港期货交易所有限公司〕
?I ILt=)< automatic adjustment mechanism 自动调整机制
iUTU*E l> automatic adjustment system 自动调整系统
T<P0T< Automatic Clearing House 自动票据交换所
`%Q&</X automatic exchange rates accumulation system 自动化汇率累集系统
44~hw: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zZ: xEc automatic teller machine [ATM] 自动柜员机
w- ALCh8o autopay 自动转帐
Fwb5u!_, available assets 可用资产
aZ6'|S; available fiscal reserve 现存财政储备
"Kq>#I'%W available profit 可用利润
FI$XS G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g rspt} average 平均；平均数；海损
t{zBC?c R average basic salary 平均基本薪金
* jE;9^ average consumer expenditure 平均消费开支；一般消费开支
h48YDWwy average cost 平均成本
ET. dI.R 8 average cost of land production 增辟土地平均成本
hCAZ{+`z average daily turnover 平均每日成交额
KzNm^^#/$A average daily wage rate 平均每日工资率
{ D+Ym%n average expenditure pattern 平均开支模式
w.z<60%},0 average growth rate 平均增长率
n M 8 [ average net fixed assets 固定资产平均净值
*GJ:+U&m[ average of relatives 相对价格平均数
RJhK$\ average price 平均价格
?`H[u7*% average propensity to consume 平均消费倾向；一般消费倾向
P#MK average propensity to save 平均储蓄倾向；一般储蓄倾向
&<Zdyf?[Ou average rate 平均率
8eN7VT eb average revenue 平均收入；平均收益
\x(^]/@ average stock 平均库存；平均存货
f}iU& 3S average yearly rent 平均年租
dw9T f ^V avoidance of double taxation 避免双重课税
+P)ys#= avoidance of tax 避税
