A:
tk4~ 8 A share Ａ股；甲类股份
/jih ;J| abatement of tax 减税；减扣免税额
#SQao;> ABN AMRO Bank N.V. 荷兰银行
+*[lp@zU{ above-the-line expenditure 线上项目支出；经常预算支出
;4o f7d above-the-line receipt 线上项目收入；经常预算收入
kS[xwbE ABSA Asia Limited 南非联合亚洲有限公司
.63:G< absolute change 绝对数值变更
5haJPWG|' absolute expenditure 实际开支
xMDx<sk absolute guideline figure 绝对准则数字
8$<jd^w
absolute interest 绝对权益
fU _itb( absolute order of discharge 绝对破产解除令
[QA@XBy6 absolute profit margin 绝对利润幅度
0qSd #jO absolute value 实值；绝对值
AE1!u{ absolutely vested interest 绝对既得权益
y5>859"h absorbed cost 已吸收成本；已分摊成本
U3MfEM!x absorption 吸收；分摊；合并
:(,uaX> { absorption rate 吸收率；摊配率；分摊率
ny17(Y = ACB Finance Limited 亚洲商业财务有限公司
xd\k;nq acceptable form of reciprocity 合理的互惠条件
w> `3{MTQ acceptable rate 适当利率；适当汇率
j{EN % acceptance agreement 承兑协议
uWR\# D' acceptance for honour 参加承兑
zzi%r=%r& acceptor 承兑人；接受人；受票人
]ERPWW;^ acceptor for honour 参加承兑人
Ia:n<sZU accident insurance 意外保险
$x]'6 Accident Insurance Association of Hong Kong 香港意外保险公会
>=c<6#:s<9 accident insurance scheme 意外保险计划
g7@G&Ro9J\ accident year basis 意外年度基准
Cul^b_UmP# accommodation 通融；贷款
ZLe@ O~f;% accommodation bill 通融票据；空头票据
hdtb.u~ accommodation party 汇票代发人
',nGH|K. account balance 帐户余额；帐户结余
;1}~(I#Y account book 帐簿
qsXK4` account collected in advance 预收款项
jdV E/5 account current book 往来帐簿
!"B0z+O> account of after-acquired property 事后取得的财产报告
h 9c54Ux account of defaulter 拖欠帐目
o~H4<ayy account payable 应付帐款
8D[P *?O account payee only [A/C payee only] 只可转帐；存入收款人帐户
& ; 5QB account receivable 应收帐款
iZGc'y account receivable report 应收帐款报表
}R* [7V9" account statement 结单；帐单；会计财务报表
@#Jc!p7 ) account title 帐户名称；会计科目
OOS(YP@b accountant's report 会计师报告
! FbW7"y E Accountant's Report Rules 会计师报告规则
0V
,R|Ln accounting and auditing procedure 会计与审计程序；会计与核数程序
/\_`Pkd3m Accounting Arrangements 《会计安排》
-:t<%]RfY accounting basis 会计基础
0 } u EM_a accounting by Official Receiver 破产管理署署长呈交的帐目
lN*O</L," Accounting Circular 《会计通告》
FR _R"p accounting class 会计类别
s QfP8}U accounting date 记帐日期；会计结算日期
`s(T (l accounting for money 款项核算
ZWaHG_
U) Accounting Officer 会计主任
%qL0=ad accounting period 会计报告期；会计期
.]g >. accounting policy 会计政策；会计方针
^il'Q_-{ accounting practice 会计惯例
61>@-55k9 accounting principle 会计准则
oe,L&2Jz@ accounting record 会计记录
Ej>5PXp'2 accounting report 会计报告
+[Nc ";Oy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qT^R> p Accounting Society of China 中国会计学会
t a _ ! accounting statement 会计报表
5mdn77F_ accounting system 会计制度；会计系统
2 /O/h
accounting transaction 会计事项；帐务交易
o :jLM7$= accounting treatment 会计处理
B P% >J^ accounting year 会计年度
Ss+e*e5Ht accretion 增值；添加
n; ;b6s5 accrual 应计项目；应累算数目
j_c0oclSz accrual basis 应计制；权责发生制
, A?o accrual basis accounting 应计制会计；权责发生制会计
'0 D2e accrue 应累算；应计
} Wjb0V accrued benefit 应累算利益
szN`"Yi){ accrued charges 应计费用
+xMK.*H]W accrued cumulative preference share dividend 应累算的累积优先股股息
6
?F F !x accrued expenses 应累算费用
=FQ]eb* accrued interest payable 应付利息；应计未付利息
, 2S w6u accrued interest receivable 应收利息；应计未收利息
j+NOT`& accrued right 累算权益
(( F[]<? accruing profit 应累算的利润
1?sR1du, accumulated fiscal reserve 累积财政储备
hK*:pf accumulated profit 累积利润；滚存溢利
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accumulated reserve 累积储备
1\t}pGSOeh accumulation of surplus income 累积收益盈余
KW|X\1H acquired assets 既得资产
)3P Q|r' acquisition 收购；购置；取得
xTNWT_d acquisition cost 购置成本
4^(u6tX5|+ acquisition expenses 购置费用
n Bv|5$w: acquisition of 100% interest 收购全部股权
F-g(Hk|v acquisition of control 取得控制权
833K U_ N acquisition of fixed assets 购置固定资产
0G?0 Bo acquisition of shell “买壳”
/H& : acquisition price 收购价
)MqF~[k<- act of God 天灾
B]~#+rMK acting partner 执事合伙人
?kvkkycI active market 买卖活跃的市场；交投畅旺的市场；旺市
#R v&b@K active partner 积极参与的合伙人
lx,^Y 647 active trading 交投活跃
&*iar+vr actual circulation 实际流通
pfs RV] actual cost 实际成本
f l>*>)6pm actual expenditure 实际开支；实际支出
@/i{By^C actual income 实际入息；实际收入；实际收益
cLR02 actual market 现货市场
3OTq actual price 现货价；实际价格
FC+K2Yf1=0 actual profit 实际利润
~Q%C> actual quotation 实盘；实际价位；实际报价
#?L%M actual year basis 按实际年度计算
:[P>e
ox actuals 实货
{` Bgxejf actuarial investigation 精算调查
m~ :W$x1+ actuarial principle 精算原则
tep_g4CQR_ actuarial report 精算师报告
&> 43l+ Actuarial Society of Hong Kong 香港精算学会
JVE]Qb_ actuarial valuation 精算师估值
+ou5cQ^ actuary 精算师
Yo i4R{9c ad referendum agreement 暂定协议；有待覆核的协定
6n 37R#( ad valorem duty 从价税；按值征税
~]8bTw @ ad valorem duty system 从价税制
nV'~u u ad valorem fee 从价费
tgE XX- { ad valorem tariff 从价关税
-_BS!T%r additional allowance 额外免税额
6O2 r5F$T additional amount for unexpired risk 未过期风险的额外款额
BtDi$d%' additional assessable profit 补加应评税利润
sr,8zKM) additional assessment 补加评税
`P}T{!P+6 additional commitment 额外承担
l1 On .s additional commitment vote 额外承担拨款
@q2If{Tk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
] >-#T additional dependent parent allowance 供养父母额外免税额
%tiFx:F+ additional provision 额外拨款
HI6;=~[ additional stamp duty 附加印花税
Q|Uq.UjY additional tax 补加税罚款；补加税款
Q| >
\{M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W o=Q7~ adjudged bankrupt 被裁定破产
cU7 c}?J< adjudicated bankrupt 裁定破产人
R06q~ > adjudication fee 裁定费；评定印花税额手续费；评估契据费
sXxF5&AF0 adjudication of bankruptcy 裁定破产；宣告破产
OO5k _J adjudication of insolvency 裁定无力偿还债务
@*jd.a` adjusted actual 经调整的实数；调整后的实数
7RNf)nz adjusted current assets 经调整的流动资产；调整后的流动资产
i9fK`:) adjusted figure 经调整的数字；调整后的数额
%toxZ}OP adjusted liabilities 经调整的负债；调整后的负债
v&oE!s# adjusted loss 经调整的亏损；调整后的亏损
?' uxYeX6 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
NFTEp0eP adjusted profit 经调整的利润；调整后的利润
>Z
ZX]#=I adjusted surplus 经调整的盈余额；调整后的盈余额
QHnk@ R! adjusted value 经调整的价值；调整后的价值
y)_T!&ze adjustment 调整；修订；理算〔保险〕
Pda(O;aNU adjustment centre 调剂中心
&A>Hq/Y adjustment lag 调整过程的时间差距；调整时差
Y0iL+=[k`m adjustment mechanism 调整机制
UV8,SSDT V adjustment of loss 亏损调整
l9
RjxO.~U adjustment process 调整过程；调整程序
f;M7y:A8q, adjustment range 调整幅度
m 5Gt8Z 6a administered exchange rate 受管制汇率
#UGm /4C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2)(P;[m^o administration expenses 行政费用
&scHy t administration fee 手续费；行政费
>! :uVS administration in bankruptcy 破产管理
1MV\Jm administration order 遗产管理令
ilL] pU- administrator 管理人；遗产管理人
A`2l ;MW administrator of the estate 遗产管理人
@A6 P[r admission of debt 债项承认书
X& EcQ admission of proof 接纳债权证明
o(5Xj$Z advance 放贷款项；垫付款项；预支款项；预付款项
JJ l wzH advance account 暂支帐目；预付款帐户
m f]1mG}) advance compensation 预付补偿金
y1P KoN|K advance from shareholder 股东垫款
.r!:` 6 advance pending reimbursement 预支以待日后付还
D/pc)3Ofe advanced economy 先进经济体系
`h+ia/ advancement 预付；预付财产
G\3@QgyQ advances warrant 垫款令
\A'MEd- advancing 贷出
qD:3;85 adverse balance 逆差
((L=1]w adverse exchange 逆汇
xv;'27mUt advertisement addressed to shareholders 在报章刊登的致股东通告
9q xB/5d_ advice for collection 托收通知书
X=]FVHV; advice of drawing 提款通知书；汇票通知书
J5 PXmL advice of payment 付款通知
d7Lna^ Advisory Committee [Securities and Futures Commission]
~*R"WiDtI 谘询委员会〔证券及期货事务监察委员会〕
=y.!Ny5A Advisory Committee on Diversification 经济多元化谘询委员会
e glcf z% affidavit 誓章；遗产申报誓章
>]uV affidavit of no receipt 述明无收款的誓章
@KRr$k affiliate 联号；联营公司；附属公司
d>@&[C!28 affiliated company 附属公司；联号；联营公司
],{ b&\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*k$&U 3= affordability 负担能力
R<aF;Rvb5 African Development Bank [AfDB] 非洲开发银行
]H8 ,} after-acquired property 事后取得的财产
j8kax/*[ after-hours dealing 市后交易
MzLnD D^ after-tax profit 税后盈利；税后利润；税后溢利
&t1?=F,] agency agreement 代理协议
A}K RXkB agency expenses 代理机构的开支
e\%emp-> agency fee 代理费
|#^##^cF/ Agency Law 《代理法》
|f+|OZY agent 代理人；承销人
Lk{ES$ agent of company 公司代理人
pj ?wQ' agent's fee 代理人费；经纪费
z^s/7 Va[ aggregate 总计；总数；总体数字
J
WaI[n} aggregate amount 总款额；总额
u2crL5^z2) aggregate assets and liabilities 总体资产与负债
sCG [gs hq aggregate at constant price 按固定价格计算的总体数字
5*Q NE! aggregate demand 总需求
w yi n aggregate gross position 总持仓量
_(=[ d aggregate limit 总限额
w_o|k&~, aggregate of salaries tax 合计薪俸税
?g*#l d () aggregate performance 总体表现；总体业绩
3B| ?{U~ aggregate supply 总体供应
s"5f5Cn/Wh aggregate surplus 总盈余
Xk= bb267 aggregate total 整体总额
]A)`I aggregate value 总值；合计价值
kGbtZ} W aggregated basis 合计基准
d%tF~|#A% aggregated net chargeable income 合计应课税入息实额
K^0cL%dB aggregation 合并计算；合计；总和
c zTr_> aggregation of incomes of husband and wife 夫妇入息合并计算
wWV`k aggregation of property 财产的总和
oGz-lO{lt agio 差价；贴水
&qfnCM0Y 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》
Q;
DN* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(dZu& 《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》
RK%N:!f q= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CSF-2lSG 《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》
F J]BB4
K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J+oK:t zt8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M(>" e*Pi
agreement for a settlement 授产协议
}T([gc7 ~ agreement for assignment 转让协议
Fljqh8c5 agreement for sale 售卖协议；买卖协议
VNKtJm t agreement for sale and purchase 买卖协议
@ 64PdM!L agreement for the payment of interest 支付利息协议
2 0gl z( agreement for the repayment of money 还款协议
t#
cm | agreement of reinsurance 再保险协议
.ET@J`"M Agricultural Bank of China 中国农业银行
$kPC"!X\ air passenger departure tax 飞机乘客离境税
>|h$d:~n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8BP.VxX airport tax 机场税
Ak(_![Q:q\ alcohol duty 酒精税
>jI( ^ 8? alienation 让与；让渡；转让
\va'>?#o1 alimony 生活费；赡养费
(' yBIb\ue All Ordinaries Index [AOI] 所有普通股指数
MVe:[=VOT| all risks 全险；综合险
1&\ A# All Sales Record for Stock Market 《股票市场成交报告》
]ADj 9 Allied Capital Resources Limited 新联财务有限公司
i U3GU sPy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y U"pU>fV@ allocation letter 拨款信件
AC*>
f& allocation of fund 分配款项；预留款项
}"k+e^0^ allocation of profit 利润分配；溢利分配
)*j>g38? allocation warrant 拨款令
r 334E allotment 分配；配股
x3cno# allotment notice 股份配售通知；配股通知
f0UB?
| allotment of shares 股份分配
mI5BJ allowable 可获宽免；免税的
W$_}lE $ allowable business loss 可扣除的营业亏损
<Z^ P8nu allowable expenses 可扣税的支出
J=Qu Zwt allowance 免税额；津贴；备抵；准备金
2M`]nAk2a allowance for debts 债项的免税额
~zdHJ8tYp allowance for depreciation by wear and tear 耗损折旧免税额
$$my,: nH allowance for funeral expenses 殡殓费的免税额
<_X`D4g]XO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!V|%n(O" allowance for repairs and outgoings 修葺及支出方面的免税额
v X=zqV allowance to debtor 给债务人的津贴
6: Eu[PE~w alteration of capital 资本更改
Aj| Gqw> alternate trustee 候补受托人
e) Q{yO amalgamation 合并
C*O648yz[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HR0t[* ambit of charges 征税范围；收费范围
!YJfP@"e6r amended valuation 经修订的估值
=*K~U# uoC American Commodities Exchange 美国商品交易所
|^ z?(?w American Express Bank Limited 美国运通银行
<G d?,} \ American Stock Exchange 美国证券交易所
%Ot2bhK; amortization 摊销
GTvp)^ h amount due from banks 存放银行同业的款项
]`[r=cG amount due from banks abroad 存放海外银行同业的款项
RZwjc<T amount due from holding companies 控股公司欠款
$:|z{p amount due from local banks 存放本港银行同业的款项
ldEZ _g^ amount due to banks 银行同业的存款
C?I vXPlV amount due to banks abroad 海外银行同业的存款
8=XfwwWHy< amount due to holding companies 控股公司存款
+n#kpi'T amount due to local banks 本港银行同业的存款
WJCh{Xn%* amount due to outport banks 外埠银行同业的存款
uK_ Q l\d amount for note issue 发行纸币的款额
aI8k:FK" amount of bond 担保契据的款额
ssdpwn' amount of consideration 代价款额
'<(S*&s amount of contribution 供款数额
)C
\ %R amount of indebtedness 负债款额
%Pl
7FHfB amount of principal of the loan 贷款本金额
h!c6]D4!L amount of rates chargeable 应征差饷数额
w.tQ)x1h amount of share capital 股本额
Q<TD5t9 amount of sums assured 承保款额
y]1:IJL2; amount of variation 变动幅度
TRB)cJZ? amount of vote 拨款数额
if|j)h& amount payable 应付款额
KC@F"/h`/ amount receivable 应收款额
aD5jy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
",U>;` analysis 分析
j W a% vA ancillary risk 附属风险
l # -4}95 annual account 周年帐目；周年帐目报表；年度决算；年结
j,7NLb9M annual accounting date 年结日期
Rg4'9I%B annual allowance 每年免税额；年积金；年度津贴；年津
.23z\M8
- annual balance 年度余额
M\% LB}4M annual disposable income 每年可动用收入
&.1F \/]k annual estimates 周年预算
,k% \f]a annual fee 年费
p#-;u1-B annual general meeting 周年大会
T DvUiJm annual growth rate 年增率；每年增长率
4 1\r7
BS annual long-term supplement 长期个案每年补助金
j /I^\Ms annual pensionable emolument 可供计算退休金的年薪
*hJ&7w ~ annual report 年报
:g1C,M~ Annual Report on the Consumer Price Index 《消费物价指数年报》
8|:bis~wm annual return 周年报表；周年申报表；每年报税表格
)(&Z&2~A Annual Return Rules 《周年报表规则》
gY)NPi}!` annual review of consumer prices 每年消费物价回顾
qU ESN! annual roll-forward basis 逐年延展方式
a' sa{> annual salary 年薪
/^#8z(@B annual statement 年度报表；年度决算表
^]iIvIp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
G@4ro< annuitant 年金受益人
{|Ew]Wq annuity 年金
6 [q<%wA annuity contract 年金合约
des rK nY annuity on human life 人寿年金
eRI'pi[#. antecedent debt 先前的债项
i5oV,fiZo ante-dated cheque 倒填日期支票
:?!kZD! anticipated expenditure 预期开支
.f+ul@o anticipated net profit 预期纯利
tS$^k)ZXip anticipated revenue 预期收入
O\=U'6 @ anti-inflation measure 反通货膨胀措施
pn},o vR; anti-inflationary stance 反通货膨胀立场
"O`{ QVg: apparent deficit 表面赤字
AsB ep apparent financial solvency 表面偿债能力
*rs@6BSj apparent partner 表面合伙人
y.KFz9Qv application for personal assessment 个人入息课税申请书
nEtG(^N application of fund 资金应用
"rV-D1Dki application to release as liquidator and to destruct the books of accounts and documents
YMlnC7?_ / 申请免除清盘人职务及毁灭帐簿与文件
f:/[ appointed actuary 委任精算师
q7itznQSKc appointed auditor 委任核数师；委任审计师
s bWen? appointed trustee 委任的受托人
B vXA9YQ3 appointer 委任人
D1Y c_ apportioned pro rata 按比例分摊
y)`f$Hl@1 apportionment 分配；分摊
-2)6QKh~D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!/1aot^( apportionment formula 分摊方程式
]_8bX}_n apportionment of estate duty 遗产税的分摊
u`%Kh_ appraisal 估价；评估
(A\X+S( appreciable growth 可观增长
2WKYf0t appreciable impact 显着影响
0+a -l[!p appreciable increase 可观增长
;< aT| 4 appreciation 增值；升值
Zd2B4~V appreciation against other currencies 相对其他货币升值
M qy5>f) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|sQC: y> appreciation tax 增值税
%'}zr>tx: appropriation 拨款；拨用；拨付
$:{r# mM appropriation account 拨款帐目
o\n9(ao Appropriation Bill 拨款法案
;S+UD~i[Bu appropriation-in-aid system 补助拨款办法
O8& =qZ6T approved assets 核准资产
@P1#) approved basket stock 认可一篮子证券
4# pn ] approved budget 核准预算
wi7a_ ^{ approved charitable donation 认可慈善捐款
3^ct;gz approved charitable institution 认可慈善机构
5>E]C=maD approved currency 核准货币；认可货币
B%~hVpm,eM approved estimates 核准预算
5xHP5+& approved estimates of expenditure 核准开支预算
W tT*
1Z approved overseas insurer 核准海外保险人
z>\vYR$ approved overseas trust company 核准海外信托公司
"OIra 2O approved pooled investment fund 核准汇集投资基金
||M;[-JoJ approved provident fund scheme 认可公积金计划
}8H_^G8 approved provision 核准拨款
/dT7:x* approved redeemable share 核准可赎回股份
n^H Kf^] approved regional stock 认可地区性证券
o09)esy approved retirement scheme 认可退休金计划
\ O*8 % approved subordinated loan 核准附属贷款
XI4le=^EM arbitrage 套戥；套汇；套利
*]L(,_:" arbitrageur 套戥者；套汇者
)# ^5$5 arbitrary amount 临时款项
!=C74$TH
arrangement 措施；安排；协定
3#=%2\ arrears 欠款
wt8?@lJ"/ arrears of pay 欠付薪酬
j|Q*L<J
arrears of revenue 逾期未收税款；逾期未收的帐项
aFC ma2 articles of association 组织章程；组织细则；组织章程细则
#FAy
]7/O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/S}4J" ascertainment of profit 确定利润
R2]2#3` "Asia Clear" “亚洲结算系统”
jH 4,- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q%G"P*g$( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t`b !3U>I Asian Development Fund [ADF] 亚洲发展基金
.ZV-]jgr Asian dollar bond 亚洲美元债券
AW;ncx; Asian dollar market 亚洲美元市场
hKG)*
Q Asian dollar rate 亚洲美元利率
=/ b2e\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-E*VF{IG1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kOu C@~, asked price 沽盘；喊价；索价；卖方报价
\`FpBE_e) assessable income 应评税入息
KdBE[A-1^M assessable loss 应评税亏损
NuL.l__W assessable profit 应评税利润
}bU1wIW9I assessable value 应评税值
G*oqhep assessed profit 估定利润
(%bqeI!ob assessed value 经评估价值
Ne 2tfiI` assessment 评税；评定；估价；评税单
X9|={ng)g# assessment number 评税编号；估价编号
+,"O#`sy< assessment of additional tax 补加税评税
#@ quuiYq assessment of performance 业绩评估；实绩评价
w1#1s| Assessor 评税主任
[iT*L) R4 asset price bubbles 资产价格泡沫
m$ubxI) asset-backed securities 具资产保证的证券
!Zr 9t|_ assets accretion 资产增值
@ X$~{Vp__ assets and liabilities 资产与负债
DdI
V~CxD assets betterment statement 资产递增表；资产改进表
J )*7JX assets lending 实物放款；有抵押贷款
E41ay:duAl assets of the company passing on the death 死者去世时转移的公司资产
)~u<u:N assets pledged as security for liabilities 用作负债抵押的资产
i4Ps#R_wx assets portfolio 资产投资组合
&bIE"ZBjt assets price 资产价格
Lq Dj4[} assets quality 资产质素
!=-{$& { assets realization 资产变现
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,p;b assets refinancing arrangement 资产再集资安排
X,ES=J0 assets securitization 资产证券化
rw9 m+q assets situated outside Hong Kong 在香港以外地方的资产
bu}N{cW assets stripping 削减资产；拆卖资产
X(YR).a~ assets value 资产值
cft'% IEs assignee 承让人
>Y3ZK{b assignment 转让；转让书；转让契
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MGahp assignment of interest 权益转让
j'2:z# assignment of letters patent and trade mark 专利证书及商标转让
s-S#qGZ assignment of property 物业转让；物业转让书
qHU=X"rn assignment right 转让权
4!l%@R>O2 assignor 转让人
x{o&nhuk[S associate 有联系的人；有关连人士；相联者；合伙人；联系人
vv F: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IP#?$X associate member 附属会员
u0s25 JY.% associated body corporate 相联法人团体
,MmX(O0 associated company 相联公司；联属公司
D|8Pe{` associated corporation 相联法团
r+ y l{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w jRv =[ 公认会计师公会〔英国〕
E1"H( m&6 Association of Futures Exchange Brokers 香港期货经纪协会
Xb/W[rcs Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R&!{3!V association of underwriters 承保人组织
::&hfHR*P assumption of control 接管
lD K<gd assurance 担保；保险；转易；转易书
(8XP7c] 5 assurance of interest 权益的转易
x/)o'#d$|l at 19XX price 按一九ＸＸ年价格计算
U?WS\Jji3! at a discount 按赔价计算；按贴水价格计算；打折扣
%UO ;!&K at a premium 按溢价计算；按升水价格计算
Z(~v{c %< at call 通知付款；按通知
dPVl\<L 1 at constant market price 按固定市价计算
s)eU^4m at constant price 按固定价格计算
UtpK"U$XOU at cost 按成本计算
R9-Ps qmF at current market price 按当时市价计算；按现时市价计算
]:K[{3 iM at current price 按当时价格计算；按现时价格计算
v
7 g? at factor cost 按要素成本计算；按生产要素成本计算
pS) &d4i at money-of-the-day price 按付款当日价格计算
]b&"](A at or better 按指定或较佳价位〔买卖指令〕
vz87]InI at par 按面值计算；平价
zCuN 8 at sight 见票即付
fG`<L ;wi at the close 按收市盘
/XeCJxo8 at the opening 按开市盘
ws_/F attestation 见证；见证条款
O{Y_j&1 at-the-money option 平价期权
x&['g*[L0 attorney 受权人；受托代表人
01br l^5K attornment 新拥有人承认书
B]_NI=d attributable profit 可归属利润
Gc1!')g! attributable share value 可归属股份价值
M ODi:jsl Auckland Stock Exchange 奥克兰证券交易所
DO5H(a auction 拍卖
dyyGt }}5f auctioneer 拍卖商
k~| 5TO audit 审计；核数
/Y7Yy jMi Audit Commission 审计署
~4}'R _ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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m WZ'" 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:wR aB7 audit review 帐目审查
YU (|i}b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V\=QAN^ audited account 审计帐目；经审计的帐目
HUuZ7jJ wf audited annual account 经审计的周年帐目
`%5~>vP S audited balance sheet 经审计的资产负债表
/W @k: auditor 核数师；核数主任；审计师
o4l=o Y:' auditor's certificate 核数师证明书；审计师证明书
|PY*" Ul auditor's report 核数师报告；审计师报告
V']{n7a- Aussie bond 澳元债券
J
Gpy$T{t austerity budget 紧缩预算
Eg/=VBtc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9Z_!}eY2mc Australia All Ordinaries Index 澳洲所有普通股票指数
wV& UB@ Australian Dollar [AUD] 澳元
Q"Ur*/-U Australian Options Market 澳大利亚期权市场
s6F ^z\6 Australian Securities Commission 澳洲证券事务监察委员会
O"c@x:i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-h|YS/$f Australian Stock Exchange 澳大利亚证券交易所
0;6 ^fiSY; Austrian Schilling [ATS] 奥地利先令
zF-M9f$_PY authentication 认证；鉴证
FKVf_Ncf% authority to purchase 委托购买证；委购书
A2xfNY< authorization 认可；核准；授权；授权书
1#OM~v6B authorization by direction 指示授权
7hLdC S X authorization by instruction 指令授权
&.4m(ZX authorization by warrant 令状授权
iAd3w 6 authorization of unit trust 单位信托的认可
u@ psVt authorized agent 指定代理人
s${|A = authorized capital 法定资本
Scfk] DT authorized clerk 出市员
fd CN?p[_ authorized dealer 认可交易商
?yq $
>Qba authorized financial institution 认可财务机构
YS|Ve*t(L= authorized fund 认可基金
wFHz<i!jr& authorized fund house 获授权的基金公司；认可基金公司
YH
. +(tNv authorized institution 认可机构
-sqoE*K[8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d7)EzW|I; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PRpW*#"EI authorized insurer 获授权保险人；获认可承保人
hOTqbd} authorized investment 特准投资项目
A"PmoV?lAm authorized person 获授权人
Oj`I=O6 authorized representative 获授权代表
= w#sCy authorized share capital 法定股本
~,:
FZ1wh automated quotation system 自动报价系统
XSDudL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_R ] qoUw; 自动交易系统〔香港期货交易所有限公司〕
>qT4'1S*g automatic adjustment mechanism 自动调整机制
Fb:Z. automatic adjustment system 自动调整系统
,FP<#
0F*a Automatic Clearing House 自动票据交换所
, vE)/{:d automatic exchange rates accumulation system 自动化汇率累集系统
<T0+-]i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`dpm{s n automatic teller machine [ATM] 自动柜员机
U`HSq=J autopay 自动转帐
h,u?3}Knnb available assets 可用资产
zwEZ?m! available fiscal reserve 现存财政储备
+_E\Omcw available profit 可用利润
}-8ZSWog6f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WXgGB[x average 平均；平均数；海损
Ki_8g average basic salary 平均基本薪金
cf7UV6D g average consumer expenditure 平均消费开支；一般消费开支
hCX_^% average cost 平均成本
< `/22S" average cost of land production 增辟土地平均成本
'A}@XGE:p average daily turnover 平均每日成交额
Sph:OX 8 average daily wage rate 平均每日工资率
sE Rm+x< average expenditure pattern 平均开支模式
zG0191f average growth rate 平均增长率
q8 _8rp-@ average net fixed assets 固定资产平均净值
<JyF 5 average of relatives 相对价格平均数
d4]9oi{} average price 平均价格
kTQvMa-X9D average propensity to consume 平均消费倾向；一般消费倾向
OU /=w pt average propensity to save 平均储蓄倾向；一般储蓄倾向
k:JlC(^h average rate 平均率
cIJqF.k average revenue 平均收入；平均收益
9R6]OL)p average stock 平均库存；平均存货
y~ZYI]`
J average yearly rent 平均年租
Z91GM1lrf8 avoidance of double taxation 避免双重课税
+l8 `o QuG avoidance of tax 避税
