A:
JK,#dA# A share Ａ股；甲类股份
ag|d_; abatement of tax 减税；减扣免税额
r'xa' 6& ABN AMRO Bank N.V. 荷兰银行
- #rFCfPy^ above-the-line expenditure 线上项目支出；经常预算支出
&W.tjqmw above-the-line receipt 线上项目收入；经常预算收入
1(On.Y= ABSA Asia Limited 南非联合亚洲有限公司
~)oC+H@{ absolute change 绝对数值变更
@H7dQ, % absolute expenditure 实际开支
`I6)e{5t absolute guideline figure 绝对准则数字
2eyvY|:Q> absolute interest 绝对权益
jWP(7}U absolute order of discharge 绝对破产解除令
p)TH^87 absolute profit margin 绝对利润幅度
'y'>0'et absolute value 实值；绝对值
Eptsxyz { absolutely vested interest 绝对既得权益
='soSnT absorbed cost 已吸收成本；已分摊成本
] S;e#u{QE absorption 吸收；分摊；合并
_ogT(uYyr absorption rate 吸收率；摊配率；分摊率
60X B ACB Finance Limited 亚洲商业财务有限公司
0A pvuf1 acceptable form of reciprocity 合理的互惠条件
M{O 2O( acceptable rate 适当利率；适当汇率
5
0~L(< acceptance agreement 承兑协议
s2w .V
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acceptance for honour 参加承兑
Ai#W.
n acceptor 承兑人；接受人；受票人
#-e3m/> acceptor for honour 参加承兑人
f"k/j?e* accident insurance 意外保险
j}0*`[c Accident Insurance Association of Hong Kong 香港意外保险公会
<`6-J `. accident insurance scheme 意外保险计划
joM 98H@ accident year basis 意外年度基准
j
q1qj9KZ accommodation 通融；贷款
K")-P9I6-f accommodation bill 通融票据；空头票据
Jc{zi^)(EN accommodation party 汇票代发人
Kpj0IfC,10 account balance 帐户余额；帐户结余
L$7 v;R3 account book 帐簿
$Fd9iJ!k account collected in advance 预收款项
H Qf[T@ account current book 往来帐簿
kQX,MP( account of after-acquired property 事后取得的财产报告
G=~T)e account of defaulter 拖欠帐目
T( ponLh account payable 应付帐款
`33h4G account payee only [A/C payee only] 只可转帐；存入收款人帐户
%o^'(L@z account receivable 应收帐款
6pr} A account receivable report 应收帐款报表
O aU$ [Z'8 account statement 结单；帐单；会计财务报表
&?zJ|7rh@| account title 帐户名称；会计科目
Z(Q?epyT accountant's report 会计师报告
p?Yovckm Accountant's Report Rules 会计师报告规则
&Hh%pY" accounting and auditing procedure 会计与审计程序；会计与核数程序
(`>4~?|+T Accounting Arrangements 《会计安排》
oX?2fu- accounting basis 会计基础
U
R@'J@V#: accounting by Official Receiver 破产管理署署长呈交的帐目
2! &:V] Accounting Circular 《会计通告》
9O}YtX2 accounting class 会计类别
,YH^jc accounting date 记帐日期；会计结算日期
\>,{)j q; accounting for money 款项核算
<=19KSGFt Accounting Officer 会计主任
\Sm.]=b r accounting period 会计报告期；会计期
[lyB@) 6. accounting policy 会计政策；会计方针
E\RQm}Z09 accounting practice 会计惯例
n:k~\-&WJ accounting principle 会计准则
[!bTko>rSB accounting record 会计记录
I?F^ c6M= accounting report 会计报告
3~Ipcr
B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%li'j| Accounting Society of China 中国会计学会
<( [o4% accounting statement 会计报表
7/aJ?:gX accounting system 会计制度；会计系统
q;B-np?U accounting transaction 会计事项；帐务交易
'1.T-.4>& accounting treatment 会计处理
{u9VHAXC f accounting year 会计年度
6Y}#v Z accretion 增值；添加
2psLX accrual 应计项目；应累算数目
,F:l?dfB\I accrual basis 应计制；权责发生制
qx`*]lX accrual basis accounting 应计制会计；权责发生制会计
,Sz*]X accrue 应累算；应计
/H!I90 accrued benefit 应累算利益
M-|4cd]6 accrued charges 应计费用
6S`eN\s accrued cumulative preference share dividend 应累算的累积优先股股息
9^Wj< accrued expenses 应累算费用
5F
<zW -; accrued interest payable 应付利息；应计未付利息
pN%L3?2 accrued interest receivable 应收利息；应计未收利息
>rYP}k accrued right 累算权益
]u2! )vZh' accruing profit 应累算的利润
h-jea1m accumulated fiscal reserve 累积财政储备
G4<'G c accumulated profit 累积利润；滚存溢利
;QgJw2G accumulated reserve 累积储备
^>k [T. accumulation of surplus income 累积收益盈余
wU+ofj;
+I acquired assets 既得资产
!;iySRZr acquisition 收购；购置；取得
W W== acquisition cost 购置成本
=xa`)#4( acquisition expenses 购置费用
:X2B+ }6_& acquisition of 100% interest 收购全部股权
c&F"tLl acquisition of control 取得控制权
> @y5R^B` acquisition of fixed assets 购置固定资产
.
6Bz48* acquisition of shell “买壳”
S ._9 acquisition price 收购价
c9f~^}jNb act of God 天灾
G}f.fR Y acting partner 执事合伙人
H!oP!rzEo active market 买卖活跃的市场；交投畅旺的市场；旺市
y4M<L. RO active partner 积极参与的合伙人
H> _%ZXL active trading 交投活跃
Ng+k{vAj actual circulation 实际流通
bU_9GGG| actual cost 实际成本
HjV8 3S; actual expenditure 实际开支；实际支出
=@{H7z(p& actual income 实际入息；实际收入；实际收益
W13$-hf9 actual market 现货市场
U Y)Yh XW actual price 现货价；实际价格
JH<q7Y6!y actual profit 实际利润
5O*. qp? actual quotation 实盘；实际价位；实际报价
}bix+ /] actual year basis 按实际年度计算
Eiz\Nb actuals 实货
LFg<j1Gk` actuarial investigation 精算调查
Pme`UcE3H actuarial principle 精算原则
_=4Dh/Dv actuarial report 精算师报告
F(@|p]3* Actuarial Society of Hong Kong 香港精算学会
p,ZubR J " actuarial valuation 精算师估值
1Qf5H!5vx actuary 精算师
Mg f80r= ad referendum agreement 暂定协议；有待覆核的协定
&)\0mpLK9 ad valorem duty 从价税；按值征税
JJ7-$h'0q ad valorem duty system 从价税制
<\Y>y+$3 ad valorem fee 从价费
p~=%CG^5 ad valorem tariff 从价关税
8(uxz84ce additional allowance 额外免税额
n;O
3.2 additional amount for unexpired risk 未过期风险的额外款额
PO |p53 additional assessable profit 补加应评税利润
m}F1sRkdQ additional assessment 补加评税
@c7 On)sy additional commitment 额外承担
##R]$-<4dQ additional commitment vote 额外承担拨款
G^ n|9)CVW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vbF Y} additional dependent parent allowance 供养父母额外免税额
8+gSn additional provision 额外拨款
G ytI_an8 additional stamp duty 附加印花税
> -k$:[l additional tax 补加税罚款；补加税款
\ m 2[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ab3" ?.3m adjudged bankrupt 被裁定破产
ScM2_k`D adjudicated bankrupt 裁定破产人
F"a,[i,[W adjudication fee 裁定费；评定印花税额手续费；评估契据费
I uhyBo adjudication of bankruptcy 裁定破产；宣告破产
iM} cd$r{ adjudication of insolvency 裁定无力偿还债务
Vs9fAAXS4 adjusted actual 经调整的实数；调整后的实数
y .
AN0 adjusted current assets 经调整的流动资产；调整后的流动资产
c#U x{^ZE adjusted figure 经调整的数字；调整后的数额
<lv:mqV adjusted liabilities 经调整的负债；调整后的负债
ilzR/DJ Ma adjusted loss 经调整的亏损；调整后的亏损
B;?a. 81~ 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
C5;"mo- adjusted profit 经调整的利润；调整后的利润
I#$u(2.H adjusted surplus 经调整的盈余额；调整后的盈余额
CIYD'zR[2 adjusted value 经调整的价值；调整后的价值
]iP TB adjustment 调整；修订；理算〔保险〕
_0 Wd m* adjustment centre 调剂中心
>I!dJH/gj adjustment lag 调整过程的时间差距；调整时差
a=C?fh adjustment mechanism 调整机制
k]I<% adjustment of loss 亏损调整
]RGun
GJ adjustment process 调整过程；调整程序
<0&];5
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: @YZ6?hf administered exchange rate 受管制汇率
i,b>&V/Y$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#(XP=PUj administration expenses 行政费用
3 Mk F administration fee 手续费；行政费
F>!fu.Ws administration in bankruptcy 破产管理
>Q"eaJxE!l administration order 遗产管理令
kk ^KaD4dA administrator 管理人；遗产管理人
sA}=o.\j: administrator of the estate 遗产管理人
MIi:\m5 admission of debt 债项承认书
q#MA A_ admission of proof 接纳债权证明
}ZR3 advance 放贷款项；垫付款项；预支款项；预付款项
~#(bX]+A advance account 暂支帐目；预付款帐户
mufF_e) advance compensation 预付补偿金
Z\ LW<**b advance from shareholder 股东垫款
xr.fZMOh4 advance pending reimbursement 预支以待日后付还
}bj Tb! advanced economy 先进经济体系
. 5_w^4`b advancement 预付；预付财产
7\5 [lM advances warrant 垫款令
Pu}r`
E_ advancing 贷出
#!Kg?BR2 adverse balance 逆差
b"{7f adverse exchange 逆汇
Uv5E$Y"e10 advertisement addressed to shareholders 在报章刊登的致股东通告
!U=;e ?o advice for collection 托收通知书
TLO-$ >h advice of drawing 提款通知书；汇票通知书
8G(wYlxi advice of payment 付款通知
;~xkT' Advisory Committee [Securities and Futures Commission]
KA%tVBl 谘询委员会〔证券及期货事务监察委员会〕
o2F6K*u} Advisory Committee on Diversification 经济多元化谘询委员会
co U`2n/ affidavit 誓章；遗产申报誓章
zXp{9P\c affidavit of no receipt 述明无收款的誓章
LH0\SmhU affiliate 联号；联营公司；附属公司
8 I,(\<Xv affiliated company 附属公司；联号；联营公司
"64pVaT4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H:p(C?tk{ affordability 负担能力
fa"eyBO50 African Development Bank [AfDB] 非洲开发银行
H |75, !< after-acquired property 事后取得的财产
u9k##a4.E
after-hours dealing 市后交易
5?6 ATP:[ after-tax profit 税后盈利；税后利润；税后溢利
-u)06C*39 agency agreement 代理协议
W\FKA vS agency expenses 代理机构的开支
*|hICTWL agency fee 代理费
\XmtSfFC Agency Law 《代理法》
d4A}BTs1 agent 代理人；承销人
rd. "mG. agent of company 公司代理人
Q:@Y/4= agent's fee 代理人费；经纪费
va#~ \%` aggregate 总计；总数；总体数字
DF9Br
D0{ aggregate amount 总款额；总额
p2w/jJMD aggregate assets and liabilities 总体资产与负债
Gaw LQst[+ aggregate at constant price 按固定价格计算的总体数字
ZLo3
0* aggregate demand 总需求
l
^$$d8 aggregate gross position 总持仓量
&S c0l/ aggregate limit 总限额
"T#c#? aggregate of salaries tax 合计薪俸税
Z1OX9]##r aggregate performance 总体表现；总体业绩
pE15[fJ` aggregate supply 总体供应
M.H4 ud aggregate surplus 总盈余
`^|mNh aggregate total 整体总额
P' Rr5Xa aggregate value 总值；合计价值
N!Kd VDdT| aggregated basis 合计基准
kD"dZ Qx aggregated net chargeable income 合计应课税入息实额
wBCnP aggregation 合并计算；合计；总和
f)N67z6 aggregation of incomes of husband and wife 夫妇入息合并计算
sHh2>f@ x$ aggregation of property 财产的总和
)e]:T4*vo agio 差价；贴水
q;Qpd]H 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》
]Jv Z:'g} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'VR5>r 《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》
l. b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
. r] 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》
.h Z =8y9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=a7m^e7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
aLhTaB-va agreement for a settlement 授产协议
zKgW9j<( agreement for assignment 转让协议
`| R 8WM agreement for sale 售卖协议；买卖协议
*1%=?:$(r6 agreement for sale and purchase 买卖协议
P),%S9jP; agreement for the payment of interest 支付利息协议
NL2n\%n agreement for the repayment of money 还款协议
H+_oK
]/ agreement of reinsurance 再保险协议
x"U/M ?l Agricultural Bank of China 中国农业银行
213 D{#2 air passenger departure tax 飞机乘客离境税
s9O] tk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zXZy:SD airport tax 机场税
:sM|~gT alcohol duty 酒精税
("m W=Ln alienation 让与；让渡；转让
h7 (twct alimony 生活费；赡养费
r_
r+&4n All Ordinaries Index [AOI] 所有普通股指数
2c9@n9Vx3a all risks 全险；综合险
{zmo7~= All Sales Record for Stock Market 《股票市场成交报告》
ed*=p
l3. Allied Capital Resources Limited 新联财务有限公司
f{^n<\Jh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
( |O;Ci allocation letter 拨款信件
0qJ 3@d allocation of fund 分配款项；预留款项
69q8t*%O allocation of profit 利润分配；溢利分配
zM[WbB+"m allocation warrant 拨款令
[o|]>(tk allotment 分配；配股
^k u~m5v allotment notice 股份配售通知；配股通知
hFQC%N. ' allotment of shares 股份分配
2NE/ZqREg allowable 可获宽免；免税的
-cIc&5CS allowable business loss 可扣除的营业亏损
yf_<o allowable expenses 可扣税的支出
`qs'={YtU allowance 免税额；津贴；备抵；准备金
F)v+ .5T1 allowance for debts 债项的免税额
g/V C$I!' allowance for depreciation by wear and tear 耗损折旧免税额
BAqu@F\): allowance for funeral expenses 殡殓费的免税额
'!IX;OSjH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fd|:7NRA< allowance for repairs and outgoings 修葺及支出方面的免税额
<*4=sX@ allowance to debtor 给债务人的津贴
{jlm]< :&Z alteration of capital 资本更改
"D@m/l alternate trustee 候补受托人
>o'D/'>ku amalgamation 合并
@0B<b7Jv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F~RUb& */< ambit of charges 征税范围；收费范围
1K wl_jf amended valuation 经修订的估值
ilFM+x @ American Commodities Exchange 美国商品交易所
0!+ab'3a American Express Bank Limited 美国运通银行
zse! t American Stock Exchange 美国证券交易所
0ZPPt(7 amortization 摊销
*4A.R&Vu amount due from banks 存放银行同业的款项
`Gsh<.w!7 amount due from banks abroad 存放海外银行同业的款项
t*Lo;]P amount due from holding companies 控股公司欠款
NW!e@;E+i amount due from local banks 存放本港银行同业的款项
Km\M /j| amount due to banks 银行同业的存款
!M3IuDN amount due to banks abroad 海外银行同业的存款
:!{a ey amount due to holding companies 控股公司存款
uiHlaMf amount due to local banks 本港银行同业的存款
`EWeJ(4Z@ amount due to outport banks 外埠银行同业的存款
)Tb{ O amount for note issue 发行纸币的款额
4p %`Lv amount of bond 担保契据的款额
h1)p { 5}H amount of consideration 代价款额
1F[;
)@ amount of contribution 供款数额
{n.g7S~ amount of indebtedness 负债款额
Hjn Hl- amount of principal of the loan 贷款本金额
-pkeEuwv{ amount of rates chargeable 应征差饷数额
UPJgTN* amount of share capital 股本额
YXD1B`23 amount of sums assured 承保款额
Eb{TKz? amount of variation 变动幅度
K HF5Nt amount of vote 拨款数额
<<n8 P5pXt amount payable 应付款额
KJ'MK~g amount receivable 应收款额
HJ_xg6.x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?A2EuvQH] analysis 分析
=X% D;2 ancillary risk 附属风险
;Oe6SNquT annual account 周年帐目；周年帐目报表；年度决算；年结
hM>xe8yE annual accounting date 年结日期
vuw1ycy) annual allowance 每年免税额；年积金；年度津贴；年津
?\^u},HnE| annual balance 年度余额
|vE fE{ annual disposable income 每年可动用收入
p aMw88*u annual estimates 周年预算
*%8,G'"r? annual fee 年费
%tQIKjsVaY annual general meeting 周年大会
M c@p~5!M annual growth rate 年增率；每年增长率
-4GSGR'L&y annual long-term supplement 长期个案每年补助金
|,} QhR annual pensionable emolument 可供计算退休金的年薪
eZ
]6 Q annual report 年报
O#u)~C?)8 Annual Report on the Consumer Price Index 《消费物价指数年报》
~ RTjcE annual return 周年报表；周年申报表；每年报税表格
@h ^5*M Annual Return Rules 《周年报表规则》
gdk O|x annual review of consumer prices 每年消费物价回顾
hA/FK annual roll-forward basis 逐年延展方式
8U\ +b?} annual salary 年薪
ncS^NH(& annual statement 年度报表；年度决算表
;{HxY98Q 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
mP:mzmUw annuitant 年金受益人
QuF%m^aE annuity 年金
X>*zA ?: annuity contract 年金合约
G. <9K9K annuity on human life 人寿年金
C'zMOR6c antecedent debt 先前的债项
tx5@r; ante-dated cheque 倒填日期支票
[~jh Ov^ anticipated expenditure 预期开支
tK8\Ib J anticipated net profit 预期纯利
E}" &? oY anticipated revenue 预期收入
Xwx;m/ anti-inflation measure 反通货膨胀措施
hi.{ anti-inflationary stance 反通货膨胀立场
;B1}so1] apparent deficit 表面赤字
C ,fIwqOr3 apparent financial solvency 表面偿债能力
M_*w)< apparent partner 表面合伙人
e@ F& /c application for personal assessment 个人入息课税申请书
yChC&kX
Z+ application of fund 资金应用
gvsS:4N"Nq application to release as liquidator and to destruct the books of accounts and documents
ZE}m\|$ 申请免除清盘人职务及毁灭帐簿与文件
~r>WnI:vg appointed actuary 委任精算师
gb@!Co3 appointed auditor 委任核数师；委任审计师
< u^41 appointed trustee 委任的受托人
! '2'db appointer 委任人
-B`;Sx apportioned pro rata 按比例分摊
&s]
s] V) apportionment 分配；分摊
egP3q5~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QjZ}*p apportionment formula 分摊方程式
NWoZDsu apportionment of estate duty 遗产税的分摊
T,H]svN5p appraisal 估价；评估
%81tVhg appreciable growth 可观增长
y& Dd appreciable impact 显着影响
8mCr6$|% appreciable increase 可观增长
%*jpQOw
appreciation 增值；升值
MTLcLmdO appreciation against other currencies 相对其他货币升值
v,>q]!
|a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
br'~SXl
appreciation tax 增值税
P *%bG 4 appropriation 拨款；拨用；拨付
YjdH7.js appropriation account 拨款帐目
poXkH@[O Appropriation Bill 拨款法案
-$T5@ appropriation-in-aid system 补助拨款办法
S3 x:]E: approved assets 核准资产
&Kj q dp approved basket stock 认可一篮子证券
A= ,q& approved budget 核准预算
ef, 6>xv approved charitable donation 认可慈善捐款
x /9`2X`~ approved charitable institution 认可慈善机构
TOBAh.1 approved currency 核准货币；认可货币
kdW i!Hp approved estimates 核准预算
4| Y0 $(6o approved estimates of expenditure 核准开支预算
wv?`3:co approved overseas insurer 核准海外保险人
dC.uK^FuJ approved overseas trust company 核准海外信托公司
2 etlR approved pooled investment fund 核准汇集投资基金
7:1Hg j( approved provident fund scheme 认可公积金计划
'{7A1yJnY% approved provision 核准拨款
kg
!@i 7 approved redeemable share 核准可赎回股份
+< 3t v&" approved regional stock 认可地区性证券
c4;
`3 approved retirement scheme 认可退休金计划
9k83wACry approved subordinated loan 核准附属贷款
px-*uh< arbitrage 套戥；套汇；套利
BwL : B\ arbitrageur 套戥者；套汇者
+;*])N%q arbitrary amount 临时款项
]k,fEn( arrangement 措施；安排；协定
M 5% xp.B arrears 欠款
7Y!^88,f. arrears of pay 欠付薪酬
Qh{=Z^r arrears of revenue 逾期未收税款；逾期未收的帐项
gu"Agct4 articles of association 组织章程；组织细则；组织章程细则
VvoJ85 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uIWCVR8`Y ascertainment of profit 确定利润
1)
@Wcc. "Asia Clear" “亚洲结算系统”
:X ;8$.z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4vy!'r@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Hq%`DWus\ Asian Development Fund [ADF] 亚洲发展基金
&"L3U Asian dollar bond 亚洲美元债券
y "){? Asian dollar market 亚洲美元市场
~&Kf J Asian dollar rate 亚洲美元利率
Z #o o8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~u3I=b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
. t~I[J\< asked price 沽盘；喊价；索价；卖方报价
f'#7i@Je assessable income 应评税入息
n
P 69W assessable loss 应评税亏损
@&2T0UB assessable profit 应评税利润
!(o)*S assessable value 应评税值
>\>H Ryt% assessed profit 估定利润
*1elUI2Rg assessed value 经评估价值
> iG` assessment 评税；评定；估价；评税单
xy| ;WB assessment number 评税编号；估价编号
63k8j[$ assessment of additional tax 补加税评税
IAtc^'l# assessment of performance 业绩评估；实绩评价
^Yn6kF Assessor 评税主任
x^C,xP[#Y; asset price bubbles 资产价格泡沫
^ qE4:| e asset-backed securities 具资产保证的证券
)@Bt[mfrVD assets accretion 资产增值
j. m-6 assets and liabilities 资产与负债
4uTYuaCNs assets betterment statement 资产递增表；资产改进表
+J#H9>To! assets lending 实物放款；有抵押贷款
*^NC5=A(d assets of the company passing on the death 死者去世时转移的公司资产
0?sI od assets pledged as security for liabilities 用作负债抵押的资产
TuX#;!p6 assets portfolio 资产投资组合
lSbAZ6 assets price 资产价格
S:t7U % assets quality 资产质素
0 | NbU assets realization 资产变现
jo"[$%0` assets refinancing arrangement 资产再集资安排
]" )i~-|R assets securitization 资产证券化
vKI, |UD&- assets situated outside Hong Kong 在香港以外地方的资产
"+7~C6[s assets stripping 削减资产；拆卖资产
&[kwM3 95 assets value 资产值
qkR.{?x assignee 承让人
+\}]`uS: assignment 转让；转让书；转让契
}~A-ELe: assignment of interest 权益转让
rZDKVx assignment of letters patent and trade mark 专利证书及商标转让
@NV$!FB< assignment of property 物业转让；物业转让书
l~uR ZLx assignment right 转让权
Z0-W% W assignor 转让人
,a?em'= associate 有联系的人；有关连人士；相联者；合伙人；联系人
%VwB
? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6?hv ,^ associate member 附属会员
r3iNfY b associated body corporate 相联法人团体
blS*H Kw associated company 相联公司；联属公司
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%$TU associated corporation 相联法团
hz )L+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u2!8'-Ai 公认会计师公会〔英国〕
;
/EH@V| Association of Futures Exchange Brokers 香港期货经纪协会
wN*e6dOF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N5~g:([k association of underwriters 承保人组织
M g;;o assumption of control 接管
R;,&CQUl assurance 担保；保险；转易；转易书
rl6vt*g assurance of interest 权益的转易
VT+GmS at 19XX price 按一九ＸＸ年价格计算
i{ %~&! at a discount 按赔价计算；按贴水价格计算；打折扣
f\|33)k at a premium 按溢价计算；按升水价格计算
GR|Vwxs<@P at call 通知付款；按通知
p 6jR,m8S at constant market price 按固定市价计算
i:W
oT4 at constant price 按固定价格计算
D0-C:gz at cost 按成本计算
Q}]Q0'X8 at current market price 按当时市价计算；按现时市价计算
m2 N
?Fg at current price 按当时价格计算；按现时价格计算
_c %~\LOk at factor cost 按要素成本计算；按生产要素成本计算
g fO.Ky6 at money-of-the-day price 按付款当日价格计算
U);
,Opr at or better 按指定或较佳价位〔买卖指令〕
\8<bb<` at par 按面值计算；平价
W]rXt,{ & at sight 见票即付
FUHa"$Bg at the close 按收市盘
6, oi(RAf at the opening 按开市盘
a2x2N_\=/D attestation 见证；见证条款
mu:Q2t^ at-the-money option 平价期权
hbN *_[ attorney 受权人；受托代表人
nY(jN D attornment 新拥有人承认书
]C]tLJ!M attributable profit 可归属利润
OlV >zam attributable share value 可归属股份价值
N%>/
e'( Auckland Stock Exchange 奥克兰证券交易所
a0AIq44 auction 拍卖
0w(<pNA auctioneer 拍卖商
~LkReQI audit 审计；核数
r^Gl~ sX Audit Commission 审计署
lW7kBCsz# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J7mT&U&Ru 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〕
2t[inzn=E audit review 帐目审查
WL$WWA08_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V+( audited account 审计帐目；经审计的帐目
)_+#yaC audited annual account 经审计的周年帐目
,`H=%# audited balance sheet 经审计的资产负债表
)zr/9aV auditor 核数师；核数主任；审计师
UpB7hA auditor's certificate 核数师证明书；审计师证明书
,=K!Y TeVl auditor's report 核数师报告；审计师报告
>.M
`Fz. Aussie bond 澳元债券
YBg\L$| n austerity budget 紧缩预算
`ORDN|s6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
( 4b&}46 Australia All Ordinaries Index 澳洲所有普通股票指数
Tk+\Biq
Australian Dollar [AUD] 澳元
,g^Bu {? Australian Options Market 澳大利亚期权市场
nA+[[(6 Australian Securities Commission 澳洲证券事务监察委员会
S:
/ShT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GK\'m@k Australian Stock Exchange 澳大利亚证券交易所
} #%sI"9 Austrian Schilling [ATS] 奥地利先令
rLP4l~V authentication 认证；鉴证
rro,AS} authority to purchase 委托购买证；委购书
7tfFRUw authorization 认可；核准；授权；授权书
p k"JcUzR authorization by direction 指示授权
@*_#zU#g authorization by instruction 指令授权
b6 g,mzqu authorization by warrant 令状授权
6
*Q5.g authorization of unit trust 单位信托的认可
t F`>.= authorized agent 指定代理人
tT'd] authorized capital 法定资本
`&0?e- authorized clerk 出市员
93YD\R+q authorized dealer 认可交易商
IO,kP`Wcx authorized financial institution 认可财务机构
36lIV,YnU authorized fund 认可基金
m,=$a\UC authorized fund house 获授权的基金公司；认可基金公司
yP[GU| >( authorized institution 认可机构
.W?PO JT authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n w\p 3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PqvwM2}4 authorized insurer 获授权保险人；获认可承保人
$aGK8%.O authorized investment 特准投资项目
5%G++oLXf authorized person 获授权人
$\a;?>WA" authorized representative 获授权代表
Bt.W_p authorized share capital 法定股本
=U@*adgw automated quotation system 自动报价系统
U7:~@eYy Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y@hd N=- 自动交易系统〔香港期货交易所有限公司〕
A7:
o q7b automatic adjustment mechanism 自动调整机制
* ~fN^{B'! automatic adjustment system 自动调整系统
4e*0kItC Automatic Clearing House 自动票据交换所
%zX'u.}8# automatic exchange rates accumulation system 自动化汇率累集系统
v[lytX4) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BNzL+"W automatic teller machine [ATM] 自动柜员机
4"7Qz z autopay 自动转帐
e {c.4'q available assets 可用资产
#|$7. e available fiscal reserve 现存财政储备
oNiS"\t available profit 可用利润
!3T x\a`?/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D
Zh6/n#q average 平均；平均数；海损
x<= ;=893 average basic salary 平均基本薪金
SuuWrt}5 average consumer expenditure 平均消费开支；一般消费开支
"~FXmKcX average cost 平均成本
cYGZZC8 |K average cost of land production 增辟土地平均成本
]qpcA6%a| average daily turnover 平均每日成交额
;tKL/eI average daily wage rate 平均每日工资率
W#??fae average expenditure pattern 平均开支模式
3b PVK sY average growth rate 平均增长率
JgK?j&!hs: average net fixed assets 固定资产平均净值
s]B^Sz= average of relatives 相对价格平均数
',O@0L]L average price 平均价格
f \4Q p average propensity to consume 平均消费倾向；一般消费倾向
wmoOp;C average propensity to save 平均储蓄倾向；一般储蓄倾向
\HH|{ average rate 平均率
]Q,RV EtKp average revenue 平均收入；平均收益
h` n>6I average stock 平均库存；平均存货
2TAy'BB;) average yearly rent 平均年租
8q0f#/`v avoidance of double taxation 避免双重课税
I>P< /TE7 avoidance of tax 避税
