A:
JA6#qlylL A share Ａ股；甲类股份
p!p:LSk"/b abatement of tax 减税；减扣免税额
,Zs*07!$f ABN AMRO Bank N.V. 荷兰银行
[O^mG
9 above-the-line expenditure 线上项目支出；经常预算支出
Q~$hx{foN above-the-line receipt 线上项目收入；经常预算收入
Gq; !g( ABSA Asia Limited 南非联合亚洲有限公司
4*_. m9{ absolute change 绝对数值变更
z%[^-l- absolute expenditure 实际开支
5^GrG|~ absolute guideline figure 绝对准则数字
jR mo9Bb2 absolute interest 绝对权益
FK`M+ j absolute order of discharge 绝对破产解除令
+ dF/$+t absolute profit margin 绝对利润幅度
G29 7)MFF absolute value 实值；绝对值
-jL1 0~/ absolutely vested interest 绝对既得权益
[X'u={ absorbed cost 已吸收成本；已分摊成本
](sT,' absorption 吸收；分摊；合并
\={A%pA;@{ absorption rate 吸收率；摊配率；分摊率
1<&nHFJ;[ ACB Finance Limited 亚洲商业财务有限公司
ZD`0(CkXb acceptable form of reciprocity 合理的互惠条件
Q`[J3-Q*{ acceptable rate 适当利率；适当汇率
Iq:
G9M acceptance agreement 承兑协议
>`Zw0S acceptance for honour 参加承兑
APL #-`XC acceptor 承兑人；接受人；受票人
"| K D$CY acceptor for honour 参加承兑人
DzG$\%G2R} accident insurance 意外保险
+p_>fO Accident Insurance Association of Hong Kong 香港意外保险公会
f-a+&DB9 accident insurance scheme 意外保险计划
{t QZqqdn@ accident year basis 意外年度基准
)+ 1 2r6W accommodation 通融；贷款
`ouCQ]tKz accommodation bill 通融票据；空头票据
Nd6 1ns(N accommodation party 汇票代发人
5TVA1 account balance 帐户余额；帐户结余
jmh$6 N%
F account book 帐簿
n*vhCe L account collected in advance 预收款项
.
I#dR* account current book 往来帐簿
dpI! {'"M account of after-acquired property 事后取得的财产报告
!ZT BiC5R account of defaulter 拖欠帐目
)w&k&TY4H account payable 应付帐款
jij-pDQnv account payee only [A/C payee only] 只可转帐；存入收款人帐户
C(lGW,! account receivable 应收帐款
X XZ <r account receivable report 应收帐款报表
xC.Tipn> account statement 结单；帐单；会计财务报表
" 2 J2za account title 帐户名称；会计科目
V75P@jv5J accountant's report 会计师报告
*S{fyYyM Accountant's Report Rules 会计师报告规则
A&( $ X)t accounting and auditing procedure 会计与审计程序；会计与核数程序
J+=+0{} Accounting Arrangements 《会计安排》
guWX$C-+1 accounting basis 会计基础
_q 1E4z accounting by Official Receiver 破产管理署署长呈交的帐目
@}iY(-V Accounting Circular 《会计通告》
Y@R9+ 7! accounting class 会计类别
,lr\XhO accounting date 记帐日期；会计结算日期
=@0/. oSD accounting for money 款项核算
$VyH2+ jC Accounting Officer 会计主任
":,J<|O y accounting period 会计报告期；会计期
o k<!/"RX$ accounting policy 会计政策；会计方针
4WZ"8 accounting practice 会计惯例
O2C&XeB:4 accounting principle 会计准则
/yO|Q{C}M8 accounting record 会计记录
$z* Y:vFP accounting report 会计报告
a) 5;Od Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P`!31P#]L Accounting Society of China 中国会计学会
kC4}@{4i accounting statement 会计报表
Ym/y2B( accounting system 会计制度；会计系统
|sklY0?l( accounting transaction 会计事项；帐务交易
sj\kp
ni accounting treatment 会计处理
i4^1bd accounting year 会计年度
W<s5rM x accretion 增值；添加
7\sR f/ accrual 应计项目；应累算数目
v\b@;H` accrual basis 应计制；权责发生制
,T\) % q accrual basis accounting 应计制会计；权责发生制会计
"Zq)y_1 accrue 应累算；应计
c 6Z\ecH9 accrued benefit 应累算利益
3pk `&' accrued charges 应计费用
/5 6sPl
7} accrued cumulative preference share dividend 应累算的累积优先股股息
>pq= .)X} accrued expenses 应累算费用
7z^\}& accrued interest payable 应付利息；应计未付利息
t~ @~XI5 accrued interest receivable 应收利息；应计未收利息
Z/w "zCd accrued right 累算权益
<m!(eLm+B accruing profit 应累算的利润
47
* , accumulated fiscal reserve 累积财政储备
r&?i>.Kz8 accumulated profit 累积利润；滚存溢利
{m2lVzK accumulated reserve 累积储备
mDJN)CX accumulation of surplus income 累积收益盈余
|B/A)(c
yV acquired assets 既得资产
1feS/l$ acquisition 收购；购置；取得
I-?Dil3 acquisition cost 购置成本
t
(> } acquisition expenses 购置费用
'k(aZ" acquisition of 100% interest 收购全部股权
XDcA&cM}p acquisition of control 取得控制权
yCLDJ%8 acquisition of fixed assets 购置固定资产
|#_`aT" acquisition of shell “买壳”
/agX! E4s acquisition price 收购价
wc.T ;( act of God 天灾
H| i39XV acting partner 执事合伙人
{X'D07 q active market 买卖活跃的市场；交投畅旺的市场；旺市
.|Zt&5osI active partner 积极参与的合伙人
-^+!:0'; active trading 交投活跃
NT}r6V(Aju actual circulation 实际流通
[$[1|r
*Q actual cost 实际成本
^ H )nQ actual expenditure 实际开支；实际支出
p!]$!qHO ( actual income 实际入息；实际收入；实际收益
HHU0Nku@ho actual market 现货市场
g V-x1s+ actual price 现货价；实际价格
Fq T2+VO~ actual profit 实际利润
2 N$yn actual quotation 实盘；实际价位；实际报价
g(D r/D actual year basis 按实际年度计算
DEcsFC/SK actuals 实货
vsL)E:0 actuarial investigation 精算调查
:`w'}h7m actuarial principle 精算原则
mFdj+ &2\ actuarial report 精算师报告
eH9Ofhsry Actuarial Society of Hong Kong 香港精算学会
e;ej/)no` actuarial valuation 精算师估值
,]UCq?YW)T actuary 精算师
3Sb'){.MT+ ad referendum agreement 暂定协议；有待覆核的协定
,
e6 }p ad valorem duty 从价税；按值征税
]-b`uYb ad valorem duty system 从价税制
2IGoAt>V ad valorem fee 从价费
4Cl41a ad valorem tariff 从价关税
O)E8'Oe"Q additional allowance 额外免税额
;mw$(ZKa# additional amount for unexpired risk 未过期风险的额外款额
L 2k?Pl additional assessable profit 补加应评税利润
<5wk~|@t additional assessment 补加评税
X|iWnz+^ additional commitment 额外承担
p^uX{! additional commitment vote 额外承担拨款
R<GnPN:c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jR[3{ Reo additional dependent parent allowance 供养父母额外免税额
:s5wFumD additional provision 额外拨款
4I97<zmrT additional stamp duty 附加印花税
>|S&@< additional tax 补加税罚款；补加税款
eAPNF?0y h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
CCQ38P@rv adjudged bankrupt 被裁定破产
a\BV%'Zqg adjudicated bankrupt 裁定破产人
Sb;=YW
1< adjudication fee 裁定费；评定印花税额手续费；评估契据费
+.u)\'r;h adjudication of bankruptcy 裁定破产；宣告破产
1ae,s{| adjudication of insolvency 裁定无力偿还债务
YAoGVey adjusted actual 经调整的实数；调整后的实数
&+v!mw > adjusted current assets 经调整的流动资产；调整后的流动资产
yaD_c; adjusted figure 经调整的数字；调整后的数额
NEb M >1>^ adjusted liabilities 经调整的负债；调整后的负债
[G/ti&Od^ adjusted loss 经调整的亏损；调整后的亏损
=K ctAR; 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
r a 4$/@3n adjusted profit 经调整的利润；调整后的利润
7\?0d! adjusted surplus 经调整的盈余额；调整后的盈余额
iE;D_m.>`O adjusted value 经调整的价值；调整后的价值
d@ ?++z adjustment 调整；修订；理算〔保险〕
#OT 8_D adjustment centre 调剂中心
c{X:0man adjustment lag 调整过程的时间差距；调整时差
lPywr TG0 adjustment mechanism 调整机制
" A}S92 adjustment of loss 亏损调整
6y N8 (&` adjustment process 调整过程；调整程序
wcI? . adjustment range 调整幅度
S);SfNh%CL administered exchange rate 受管制汇率
i:coNK)4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
` ,O#r0m administration expenses 行政费用
&=-ZNWNo administration fee 手续费；行政费
qlJzXq{|` administration in bankruptcy 破产管理
#!i& administration order 遗产管理令
OdrnPo { administrator 管理人；遗产管理人
e2 X\ll administrator of the estate 遗产管理人
CC8)yO admission of debt 债项承认书
g]V_)} admission of proof 接纳债权证明
LW$(;-rY advance 放贷款项；垫付款项；预支款项；预付款项
V4.&"0\n # advance account 暂支帐目；预付款帐户
>-0\w P advance compensation 预付补偿金
K#e&yY advance from shareholder 股东垫款
k+D"LA%J advance pending reimbursement 预支以待日后付还
_,?<r&>v6 advanced economy 先进经济体系
KT>eE advancement 预付；预付财产
*@zh advances warrant 垫款令
'wg>=|Q5 advancing 贷出
"^UJC- adverse balance 逆差
a bW[hp adverse exchange 逆汇
Fzc8) *w advertisement addressed to shareholders 在报章刊登的致股东通告
8`{)1.d5[ advice for collection 托收通知书
(1pR= advice of drawing 提款通知书；汇票通知书
m'b9 f6 advice of payment 付款通知
S1Nwm?z Advisory Committee [Securities and Futures Commission]
pmIOV~K 谘询委员会〔证券及期货事务监察委员会〕
{|E' Advisory Committee on Diversification 经济多元化谘询委员会
wIbxnn affidavit 誓章；遗产申报誓章
\@} G'7{ affidavit of no receipt 述明无收款的誓章
1_of;=9V affiliate 联号；联营公司；附属公司
KS3>c7 affiliated company 附属公司；联号；联营公司
\Xr
S n_p- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D \ ;(BB affordability 负担能力
[@&0@/s*t' African Development Bank [AfDB] 非洲开发银行
K|{IX^3)V after-acquired property 事后取得的财产
I+VL~'VlS after-hours dealing 市后交易
/qd5{%: after-tax profit 税后盈利；税后利润；税后溢利
h| T_
k agency agreement 代理协议
+' ZJ] agency expenses 代理机构的开支
!'jZ
!NFO agency fee 代理费
Jx jP'8 Agency Law 《代理法》
+~x'1 *A_ agent 代理人；承销人
KqD]G S#( agent of company 公司代理人
(T9Q6 \sa agent's fee 代理人费；经纪费
DT Cwf aggregate 总计；总数；总体数字
\{8?HjJEM aggregate amount 总款额；总额
e}u68|\EC aggregate assets and liabilities 总体资产与负债
Hrk]6* aggregate at constant price 按固定价格计算的总体数字
OtVRhR3> aggregate demand 总需求
]2 7 aggregate gross position 总持仓量
5p}ri,Y< aggregate limit 总限额
Bo#,)%80 aggregate of salaries tax 合计薪俸税
zJ=lNb?q aggregate performance 总体表现；总体业绩
1z6$>{FUR aggregate supply 总体供应
3b d(.he2u aggregate surplus 总盈余
q9h 3/uTv aggregate total 整体总额
(qbL=R" aggregate value 总值；合计价值
M&v;# CV aggregated basis 合计基准
C +m%_6< aggregated net chargeable income 合计应课税入息实额
zFba( "E Z aggregation 合并计算；合计；总和
$5]} ] aggregation of incomes of husband and wife 夫妇入息合并计算
R[ #vFQ aggregation of property 财产的总和
+I$,Y~&`> agio 差价；贴水
nqFJNK]a 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》
%tvP\(]h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cS2 PrsUx 《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》
W0 n?S
" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T) Zef 《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》
'
a>YcOw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V`WSZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3OlXi9>3 agreement for a settlement 授产协议
z]%c6ty agreement for assignment 转让协议
mM $|cge" agreement for sale 售卖协议；买卖协议
JH|]B|3 agreement for sale and purchase 买卖协议
@7? O#WmL agreement for the payment of interest 支付利息协议
&}y?Lt agreement for the repayment of money 还款协议
\2c 3Ns ra agreement of reinsurance 再保险协议
x_+-TC4IXn Agricultural Bank of China 中国农业银行
k',#T932x1 air passenger departure tax 飞机乘客离境税
Ov-Y.+L: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"M !]t,?S airport tax 机场税
f'oO/0lx alcohol duty 酒精税
N8E alienation 让与；让渡；转让
v:1DNR4 alimony 生活费；赡养费
3-PqUJT$ All Ordinaries Index [AOI] 所有普通股指数
( 6crWw{3 all risks 全险；综合险
#>ob1b| All Sales Record for Stock Market 《股票市场成交报告》
81}JX Allied Capital Resources Limited 新联财务有限公司
+L,V_z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+7KRoF | allocation letter 拨款信件
;H4 s[#K allocation of fund 分配款项；预留款项
x##0s5Qn allocation of profit 利润分配；溢利分配
Uk'bOp allocation warrant 拨款令
1 s _N!a allotment 分配；配股
Vm*E^ v allotment notice 股份配售通知；配股通知
> lV'}0u) allotment of shares 股份分配
ib\_MNIb allowable 可获宽免；免税的
Tfz _h~D allowable business loss 可扣除的营业亏损
*8I"7'xh allowable expenses 可扣税的支出
'nT#c[x[0 allowance 免税额；津贴；备抵；准备金
<0!O'" "J allowance for debts 债项的免税额
YctWSfh allowance for depreciation by wear and tear 耗损折旧免税额
SYd6D@^2j allowance for funeral expenses 殡殓费的免税额
U!\~LKfA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xep8CimP' allowance for repairs and outgoings 修葺及支出方面的免税额
W ;T 5[ allowance to debtor 给债务人的津贴
UasU/Q < alteration of capital 资本更改
2;w`W58
alternate trustee 候补受托人
`x]`<kS; amalgamation 合并
7C9_;81_Dt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/os,s[w ambit of charges 征税范围；收费范围
L"tzUYxg amended valuation 经修订的估值
%#<MCiaK American Commodities Exchange 美国商品交易所
|Zk2]eUO+ American Express Bank Limited 美国运通银行
b]b+PK*h American Stock Exchange 美国证券交易所
2 oo/KndU amortization 摊销
`tPVNO,l amount due from banks 存放银行同业的款项
(2 Z k fN amount due from banks abroad 存放海外银行同业的款项
8CUlE-R5 amount due from holding companies 控股公司欠款
3oOr*N3R amount due from local banks 存放本港银行同业的款项
6E#znRi6IE amount due to banks 银行同业的存款
^~;"$=Wf amount due to banks abroad 海外银行同业的存款
7|PB6h3 amount due to holding companies 控股公司存款
+^ DDWVp amount due to local banks 本港银行同业的存款
QnA~,z/ .w amount due to outport banks 外埠银行同业的存款
=z!^O T6eb amount for note issue 发行纸币的款额
<Ej`zGhWz amount of bond 担保契据的款额
4D}hYk$eP0 amount of consideration 代价款额
x']Fe7nv
amount of contribution 供款数额
Gsu?m amount of indebtedness 负债款额
Rc vp@ amount of principal of the loan 贷款本金额
)*XD"-9 amount of rates chargeable 应征差饷数额
v&qL r+_7 amount of share capital 股本额
I G Ax+3V amount of sums assured 承保款额
}a% 1$>sj amount of variation 变动幅度
EO`eg] amount of vote 拨款数额
w,az{\ amount payable 应付款额
a D+4uGN amount receivable 应收款额
a*&( cn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T I|h analysis 分析
v1 rTl5H ancillary risk 附属风险
fKW)h?.Kd annual account 周年帐目；周年帐目报表；年度决算；年结
=Nm W}x|n annual accounting date 年结日期
mxE< annual allowance 每年免税额；年积金；年度津贴；年津
P~M[i9 V annual balance 年度余额
v!W{j& N annual disposable income 每年可动用收入
PX*}.L *x annual estimates 周年预算
. 1+I8qj annual fee 年费
v5\5:b {/ annual general meeting 周年大会
E/zclD5S annual growth rate 年增率；每年增长率
A5 T&i] annual long-term supplement 长期个案每年补助金
'3 b'moy annual pensionable emolument 可供计算退休金的年薪
5eiKMKW[ annual report 年报
I^Dm 3yz Annual Report on the Consumer Price Index 《消费物价指数年报》
N 8iLI` annual return 周年报表；周年申报表；每年报税表格
?>Ngsp>-P Annual Return Rules 《周年报表规则》
2?{'(i ay annual review of consumer prices 每年消费物价回顾
9:*[Q"v annual roll-forward basis 逐年延展方式
6>]w1
H annual salary 年薪
UqD ]@s` annual statement 年度报表；年度决算表
/i ~x .i3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
zI 0d annuitant 年金受益人
f`)*bx annuity 年金
& 'CUc/, annuity contract 年金合约
O7CW#F annuity on human life 人寿年金
*M)M!jTv antecedent debt 先前的债项
?rjB9AC_;t ante-dated cheque 倒填日期支票
| BUgsE anticipated expenditure 预期开支
{- &`@V anticipated net profit 预期纯利
S=gb y anticipated revenue 预期收入
^
L]e]<h( anti-inflation measure 反通货膨胀措施
/J(vqYK " anti-inflationary stance 反通货膨胀立场
w n;)La apparent deficit 表面赤字
2M*i'K;;)P apparent financial solvency 表面偿债能力
h*R w^5,c apparent partner 表面合伙人
6?Kl L [~ application for personal assessment 个人入息课税申请书
!TivQB application of fund 资金应用
l/,la]!T application to release as liquidator and to destruct the books of accounts and documents
`^] D;RfE 申请免除清盘人职务及毁灭帐簿与文件
@C<ofg3E appointed actuary 委任精算师
*4e ?y appointed auditor 委任核数师；委任审计师
>C19Kie72 appointed trustee 委任的受托人
]}kw'& appointer 委任人
*7E#=xb apportioned pro rata 按比例分摊
XF+4*), apportionment 分配；分摊
O}w%$ mq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d@p#{ - apportionment formula 分摊方程式
ZS%W/.? apportionment of estate duty 遗产税的分摊
; NH^+h appraisal 估价；评估
Ta[\B WR2 appreciable growth 可观增长
*NG\3%}%|@ appreciable impact 显着影响
b50mMW tG appreciable increase 可观增长
2e -`V5{)b appreciation 增值；升值
/z_]7] appreciation against other currencies 相对其他货币升值
'zb vg0 T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E#\Oe_eq~N appreciation tax 增值税
BN `2UVH appropriation 拨款；拨用；拨付
r
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{ appropriation account 拨款帐目
"X^<g{] Appropriation Bill 拨款法案
1yZA_x15: appropriation-in-aid system 补助拨款办法
*`rf D* approved assets 核准资产
uIbAl E approved basket stock 认可一篮子证券
-r_,#LR!l approved budget 核准预算
x. #E3xI approved charitable donation 认可慈善捐款
m^0v ux approved charitable institution 认可慈善机构
F(#?-MCs approved currency 核准货币；认可货币
NYr)=&)Ke. approved estimates 核准预算
d!UxFY@
approved estimates of expenditure 核准开支预算
co~NXpqg approved overseas insurer 核准海外保险人
} lDX3h approved overseas trust company 核准海外信托公司
7FJ4;HLQ approved pooled investment fund 核准汇集投资基金
_- lE$
O approved provident fund scheme 认可公积金计划
Aj|- >Y approved provision 核准拨款
|g.CS$'#Nt approved redeemable share 核准可赎回股份
|iI
dm approved regional stock 认可地区性证券
Av?R6 approved retirement scheme 认可退休金计划
<zL_6Y2 approved subordinated loan 核准附属贷款
3LT~- SvL arbitrage 套戥；套汇；套利
!\<a2>4$T arbitrageur 套戥者；套汇者
[@ev %x, arbitrary amount 临时款项
8>t,n,k arrangement 措施；安排；协定
p_g`f9q6D arrears 欠款
9=~ZA{0J arrears of pay 欠付薪酬
?].MnwYo arrears of revenue 逾期未收税款；逾期未收的帐项
p0WUF \" articles of association 组织章程；组织细则；组织章程细则
OxYAM,F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M2-`p ascertainment of profit 确定利润
SAdE9L =d "Asia Clear" “亚洲结算系统”
Uns%6 o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z[OX {_2]K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PMpq>$6b7 Asian Development Fund [ADF] 亚洲发展基金
0F@ ~[W|2 Asian dollar bond 亚洲美元债券
W} i6{ Vh Asian dollar market 亚洲美元市场
F_ (~b Asian dollar rate 亚洲美元利率
tc0;Ake-& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
QM#Vl19>j( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6e rYjq asked price 沽盘；喊价；索价；卖方报价
2
4+ assessable income 应评税入息
4U\}"Mk assessable loss 应评税亏损
=aZ d>{Y assessable profit 应评税利润
X!qK[b@ Z assessable value 应评税值
CNefk$/cR assessed profit 估定利润
nj'5iiV`] assessed value 经评估价值
K<wF r-z
assessment 评税；评定；估价；评税单
w8w0:@0( assessment number 评税编号；估价编号
h @Ea5x assessment of additional tax 补加税评税
S )rr assessment of performance 业绩评估；实绩评价
@b,H'WvhfS Assessor 评税主任
E<Zf!!3 asset price bubbles 资产价格泡沫
jkx>o?s)z asset-backed securities 具资产保证的证券
b9RH sr]V assets accretion 资产增值
}q`9U !v assets and liabilities 资产与负债
C3 {hf assets betterment statement 资产递增表；资产改进表
@k&6\1/U assets lending 实物放款；有抵押贷款
\^*:1=|7u] assets of the company passing on the death 死者去世时转移的公司资产
D9[19,2 r` assets pledged as security for liabilities 用作负债抵押的资产
1oej<67PdJ assets portfolio 资产投资组合
I 09 W= assets price 资产价格
o 2 Nu@^+ assets quality 资产质素
[M[ <'+^* assets realization 资产变现
8Y.q P"s assets refinancing arrangement 资产再集资安排
?!P0UTe~ assets securitization 资产证券化
!i) ! |9e assets situated outside Hong Kong 在香港以外地方的资产
hH N[K assets stripping 削减资产；拆卖资产
m2\\!C]f assets value 资产值
'RV96lX< assignee 承让人
Ku l<Q< assignment 转让；转让书；转让契
3e&+[j assignment of interest 权益转让
Yi%lWbr assignment of letters patent and trade mark 专利证书及商标转让
(|K+1R assignment of property 物业转让；物业转让书
x*7A33 @i assignment right 转让权
"-$}GUK?Z assignor 转让人
.Qx5,)@9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
M5ZH6X@5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x .*^dM@V associate member 附属会员
Q3 8+`EhLA associated body corporate 相联法人团体
ng3ZK associated company 相联公司；联属公司
VKDOM0{V associated corporation 相联法团
z3uR1vF' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xrPZy*Y, 公认会计师公会〔英国〕
Xx{| [2` Association of Futures Exchange Brokers 香港期货经纪协会
VGc*aQYa Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P +o"]/7U association of underwriters 承保人组织
G 0UaE1n assumption of control 接管
/AD&z?My+E assurance 担保；保险；转易；转易书
j~k,d.17M assurance of interest 权益的转易
/e0B$UymFu at 19XX price 按一九ＸＸ年价格计算
\ R<MQ#
x at a discount 按赔价计算；按贴水价格计算；打折扣
#{}?=/nJ~- at a premium 按溢价计算；按升水价格计算
(<eLj Q at call 通知付款；按通知
>+a\BK"k at constant market price 按固定市价计算
;_I>`h"r at constant price 按固定价格计算
]&%KU)i? at cost 按成本计算
(N9-YP?qm at current market price 按当时市价计算；按现时市价计算
JB~^J5#[Oh at current price 按当时价格计算；按现时价格计算
x#EE_i/W at factor cost 按要素成本计算；按生产要素成本计算
KSPa2>lz? at money-of-the-day price 按付款当日价格计算
R.rc h2 at or better 按指定或较佳价位〔买卖指令〕
_d@YLd78P at par 按面值计算；平价
;
BN81; at sight 见票即付
~a ([e\~ at the close 按收市盘
ed,A'S= d at the opening 按开市盘
zWC| Qe attestation 见证；见证条款
L;RE5YrH%6 at-the-money option 平价期权
z< L2W", attorney 受权人；受托代表人
EfEgY|V0 attornment 新拥有人承认书
e P @#I^_ attributable profit 可归属利润
\#HW.5 attributable share value 可归属股份价值
JD$g%hcVZa Auckland Stock Exchange 奥克兰证券交易所
YGo?%.X auction 拍卖
Wk0E7Pr auctioneer 拍卖商
!i;6!w audit 审计；核数
']1n?K=A Audit Commission 审计署
IE`3I#v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
mH$tG
$ 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〕
<Q~N9W audit review 帐目审查
r @4A% ql< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h ik.qK audited account 审计帐目；经审计的帐目
?XHQdN3e audited annual account 经审计的周年帐目
=~+ WJN audited balance sheet 经审计的资产负债表
=xo0T 6 auditor 核数师；核数主任；审计师
-Q n-w3~& auditor's certificate 核数师证明书；审计师证明书
9>~p A]j% auditor's report 核数师报告；审计师报告
,W}:vd C Aussie bond 澳元债券
( V4Ppg austerity budget 紧缩预算
y0 d= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
eA4D.7H DK Australia All Ordinaries Index 澳洲所有普通股票指数
e fX nF*Z Australian Dollar [AUD] 澳元
j;3I` : Australian Options Market 澳大利亚期权市场
)q=F_:$ Australian Securities Commission 澳洲证券事务监察委员会
}3{eVct#| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m.K cTM%j Australian Stock Exchange 澳大利亚证券交易所
^O_Z5NbC3 Austrian Schilling [ATS] 奥地利先令
spV7\Gs.@ authentication 认证；鉴证
M@cFcyk K authority to purchase 委托购买证；委购书
|T|m5V'l authorization 认可；核准；授权；授权书
CeYhn\m5K0 authorization by direction 指示授权
4-yK!LR authorization by instruction 指令授权
4 H#-2LV` authorization by warrant 令状授权
x(Bt[=,K3 authorization of unit trust 单位信托的认可
ZM.'W}J{ * authorized agent 指定代理人
PQ 4mNjXN authorized capital 法定资本
RsZj authorized clerk 出市员
2`4m"D tA authorized dealer 认可交易商
FgH7YkKrD authorized financial institution 认可财务机构
{XOl & authorized fund 认可基金
;:6\w!fc authorized fund house 获授权的基金公司；认可基金公司
\V>5) R n authorized institution 认可机构
N{v) pu. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0nb%+],pX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
TF8#I28AD authorized insurer 获授权保险人；获认可承保人
p3M!H2W authorized investment 特准投资项目
j9+4},>>CU authorized person 获授权人
WQ9e~D" authorized representative 获授权代表
fQfn7FaW_\ authorized share capital 法定股本
VE+H! ob
A automated quotation system 自动报价系统
e$~ [\
w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<8:h%%$? 自动交易系统〔香港期货交易所有限公司〕
<F7a!$zQ automatic adjustment mechanism 自动调整机制
' h7Faj automatic adjustment system 自动调整系统
uN`/&_$c Automatic Clearing House 自动票据交换所
8qyEHUN2q automatic exchange rates accumulation system 自动化汇率累集系统
YbZbA >| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0fOhCxtL@ automatic teller machine [ATM] 自动柜员机
]*=4>(F[ autopay 自动转帐
/.SG? 5t4 available assets 可用资产
&& &-P\3 available fiscal reserve 现存财政储备
4,)9@-|0R available profit 可用利润
u9!
? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L_Ok?9$ average 平均；平均数；海损
D>7a0p784 average basic salary 平均基本薪金
"/'3 I/ } average consumer expenditure 平均消费开支；一般消费开支
(7R?T} average cost 平均成本
y#GHmHeh average cost of land production 增辟土地平均成本
C y;UyZ average daily turnover 平均每日成交额
q}LDFsU average daily wage rate 平均每日工资率
l bHgxZ average expenditure pattern 平均开支模式
4mvR]: G average growth rate 平均增长率
E.K^v/dNdq average net fixed assets 固定资产平均净值
&r1(1< average of relatives 相对价格平均数
:F:1(FDP average price 平均价格
h1_Z&VJ average propensity to consume 平均消费倾向；一般消费倾向
}-oba_ average propensity to save 平均储蓄倾向；一般储蓄倾向
Cab.a)o average rate 平均率
\BnU ?z average revenue 平均收入；平均收益
:c/54Ss~ average stock 平均库存；平均存货
& P-8_ I average yearly rent 平均年租
*JJ8\ R&P0 avoidance of double taxation 避免双重课税
jYp!?%! avoidance of tax 避税
