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#c./<<P5} A share Ａ股；甲类股份
>5i1M ^g( abatement of tax 减税；减扣免税额
P2!@^%o ABN AMRO Bank N.V. 荷兰银行
wwmMpK}f above-the-line expenditure 线上项目支出；经常预算支出
LPvyfD;Zy above-the-line receipt 线上项目收入；经常预算收入
*.~hn5Y|? ABSA Asia Limited 南非联合亚洲有限公司
)j]S ;Mr absolute change 绝对数值变更
Lb{~a_c absolute expenditure 实际开支
! s 9<%bp3 absolute guideline figure 绝对准则数字
`9kjYSd#E absolute interest 绝对权益
7a- > "W absolute order of discharge 绝对破产解除令
8pg?g'A~} absolute profit margin 绝对利润幅度
Zj[Bm\ 8 absolute value 实值；绝对值
f @Hp,- absolutely vested interest 绝对既得权益
? , ;|*A absorbed cost 已吸收成本；已分摊成本
+g@@|&B absorption 吸收；分摊；合并
^4`q%_vm absorption rate 吸收率；摊配率；分摊率
EAqTXB@XU ACB Finance Limited 亚洲商业财务有限公司
vFV->/u acceptable form of reciprocity 合理的互惠条件
!c\s)&U7B acceptable rate 适当利率；适当汇率
hm&{l|u{RU acceptance agreement 承兑协议
kS8srT
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vWXj 6} acceptor 承兑人；接受人；受票人
sO ~ N2 acceptor for honour 参加承兑人
1 W "9u accident insurance 意外保险
JU1U=Lu." Accident Insurance Association of Hong Kong 香港意外保险公会
_Oh;._PS accident insurance scheme 意外保险计划
_|g (BK2} accident year basis 意外年度基准
Xa Yx avq accommodation 通融；贷款
H 7H'0C accommodation bill 通融票据；空头票据
Gg{@]9 accommodation party 汇票代发人
4;7<)&#h account balance 帐户余额；帐户结余
>8#(GXnSt account book 帐簿
o.Mb~8Yu account collected in advance 预收款项
ec)G~?FH account current book 往来帐簿
I,l%6oPa account of after-acquired property 事后取得的财产报告
\4bma<~a account of defaulter 拖欠帐目
0 jVuF l account payable 应付帐款
? k<wI)JR account payee only [A/C payee only] 只可转帐；存入收款人帐户
Gmc xN< account receivable 应收帐款
N_= 7 account receivable report 应收帐款报表
. KIAeCvl\ account statement 结单；帐单；会计财务报表
Q4Hf!v]r account title 帐户名称；会计科目
pz:$n_XC} accountant's report 会计师报告
9 %,_G. Accountant's Report Rules 会计师报告规则
`Z{;
c accounting and auditing procedure 会计与审计程序；会计与核数程序
EN+WEMro Accounting Arrangements 《会计安排》
;#G>q o accounting basis 会计基础
rM2?" accounting by Official Receiver 破产管理署署长呈交的帐目
Go^W\y
Accounting Circular 《会计通告》
vpMNulXb, accounting class 会计类别
H2zd@l:R accounting date 记帐日期；会计结算日期
Km 'd=B>Jy accounting for money 款项核算
=9LC "eI&| Accounting Officer 会计主任
\V7Hi \ ) accounting period 会计报告期；会计期
3`5?Zgp accounting policy 会计政策；会计方针
6T;C+Y$ accounting practice 会计惯例
lF 8B+ accounting principle 会计准则
Ra;e#)7 X accounting record 会计记录
U-Fr[1I6p accounting report 会计报告
q@8Rlc& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
TXH: + m c Accounting Society of China 中国会计学会
#O Jsu accounting statement 会计报表
3r%I * accounting system 会计制度；会计系统
b,#cc>76\ accounting transaction 会计事项；帐务交易
Vj:)w<] , accounting treatment 会计处理
7Aq4YjbX accounting year 会计年度
]zhFFq` accretion 增值；添加
^pKC0E[% accrual 应计项目；应累算数目
$lU~3I) accrual basis 应计制；权责发生制
u)t1t69T\g accrual basis accounting 应计制会计；权责发生制会计
#ie{!Mh accrue 应累算；应计
Y\%R6/Gj|u accrued benefit 应累算利益
&+J5GHt@ accrued charges 应计费用
F<Z "W}I+6 accrued cumulative preference share dividend 应累算的累积优先股股息
o//N"S.) accrued expenses 应累算费用
?:lOn (0& accrued interest payable 应付利息；应计未付利息
*O$kF.3q accrued interest receivable 应收利息；应计未收利息
@>ONp|}@qI accrued right 累算权益
b! PN6<SI accruing profit 应累算的利润
WLDt5R accumulated fiscal reserve 累积财政储备
h} g _;k5R accumulated profit 累积利润；滚存溢利
D4c}z#}*0 accumulated reserve 累积储备
"@$o'rfT accumulation of surplus income 累积收益盈余
)m\%L`+ acquired assets 既得资产
+4G uA0N6 acquisition 收购；购置；取得
Rdwr?:y(] acquisition cost 购置成本
wAVO%8u acquisition expenses 购置费用
:kOLiko!4> acquisition of 100% interest 收购全部股权
oMkB!s acquisition of control 取得控制权
?Xlmt$Jp acquisition of fixed assets 购置固定资产
rw
^^12) acquisition of shell “买壳”
:uu \q7@' acquisition price 收购价
qV/"30, K act of God 天灾
*xkbKkm acting partner 执事合伙人
{S~2m2up0L active market 买卖活跃的市场；交投畅旺的市场；旺市
[77]0V7 active partner 积极参与的合伙人
=uKK{\+|Y active trading 交投活跃
RRV@nDf actual circulation 实际流通
rfXM*h actual cost 实际成本
H qcXP2 actual expenditure 实际开支；实际支出
KynQ <I/ actual income 实际入息；实际收入；实际收益
8 W[QV actual market 现货市场
:1hp_XfJb actual price 现货价；实际价格
O)\xElu actual profit 实际利润
[LjYLm%< actual quotation 实盘；实际价位；实际报价
(|(Y;%>-v actual year basis 按实际年度计算
`5O<U~'d actuals 实货
[B+ o4+K3 actuarial investigation 精算调查
G \*`EM4 actuarial principle 精算原则
nD MNaMYb actuarial report 精算师报告
JBeC\ \QX Actuarial Society of Hong Kong 香港精算学会
f$*M;|c1c/ actuarial valuation 精算师估值
v $+G_ @ actuary 精算师
p#^L
ZX ad referendum agreement 暂定协议；有待覆核的协定
qVZ=:D{ ad valorem duty 从价税；按值征税
TN7kt]a2 ad valorem duty system 从价税制
O<L /m[] ad valorem fee 从价费
SKD!V6S ad valorem tariff 从价关税
o7DDL{iR/ additional allowance 额外免税额
e4khReF; additional amount for unexpired risk 未过期风险的额外款额
rZKv:x}{6 additional assessable profit 补加应评税利润
No =f&GVg additional assessment 补加评税
'?_I-="Mr additional commitment 额外承担
AY [7yPP additional commitment vote 额外承担拨款
[9'5 +RXw3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L6 r& Y~+/ additional dependent parent allowance 供养父母额外免税额
;Zw! additional provision 额外拨款
!yoj ZG MB additional stamp duty 附加印花税
tE(x8>5A: additional tax 补加税罚款；补加税款
E 7;KG^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:}+U?8/"7 adjudged bankrupt 被裁定破产
IR5 S -vO adjudicated bankrupt 裁定破产人
$ daI++v`
adjudication fee 裁定费；评定印花税额手续费；评估契据费
KD-0NO=oL adjudication of bankruptcy 裁定破产；宣告破产
AJC Wp4, adjudication of insolvency 裁定无力偿还债务
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H{5E4P adjusted actual 经调整的实数；调整后的实数
BL]!j#''KE adjusted current assets 经调整的流动资产；调整后的流动资产
yoGE#+|7^ adjusted figure 经调整的数字；调整后的数额
vQc>jmS+n adjusted liabilities 经调整的负债；调整后的负债
]9R?2{"K adjusted loss 经调整的亏损；调整后的亏损
K~x G+Kh 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
5c'rnMW4+p adjusted profit 经调整的利润；调整后的利润
@2YO_rL[ adjusted surplus 经调整的盈余额；调整后的盈余额
;9,Ll%Lk< adjusted value 经调整的价值；调整后的价值
?9mWMf%t adjustment 调整；修订；理算〔保险〕
&y3_>!L adjustment centre 调剂中心
|I)Ms NF adjustment lag 调整过程的时间差距；调整时差
@ U}fvdft adjustment mechanism 调整机制
]L}<Y9)t adjustment of loss 亏损调整
b.8HGt<% adjustment process 调整过程；调整程序
hL67g adjustment range 调整幅度
ZS^EKz~ + administered exchange rate 受管制汇率
?uk|x!Ko] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b]hRmW administration expenses 行政费用
=1VY/sv administration fee 手续费；行政费
1?E\2t&K administration in bankruptcy 破产管理
goRoi\z $ administration order 遗产管理令
r/:9j(yxr administrator 管理人；遗产管理人
:d)@|SR1 administrator of the estate 遗产管理人
%+o]1R admission of debt 债项承认书
~qFi0<-M admission of proof 接纳债权证明
pC_2_,6$ advance 放贷款项；垫付款项；预支款项；预付款项
5C#&vYnq advance account 暂支帐目；预付款帐户
]2h~Db= advance compensation 预付补偿金
H# 2'\0u advance from shareholder 股东垫款
6CY_8/:zL advance pending reimbursement 预支以待日后付还
"N7C7`izc advanced economy 先进经济体系
n; v8Vc' advancement 预付；预付财产
-'] #5p l advances warrant 垫款令
h8pc<t\6 advancing 贷出
hCW8(Zt adverse balance 逆差
@ mt v2P` adverse exchange 逆汇
B quyPG" advertisement addressed to shareholders 在报章刊登的致股东通告
B:^5W{ advice for collection 托收通知书
{ BJ[h advice of drawing 提款通知书；汇票通知书
dRWp/3 } advice of payment 付款通知
wQPjo!FEX Advisory Committee [Securities and Futures Commission]
[#lPT'l 谘询委员会〔证券及期货事务监察委员会〕
DFE?H Advisory Committee on Diversification 经济多元化谘询委员会
@@SG0YxZ affidavit 誓章；遗产申报誓章
A' dt
WD affidavit of no receipt 述明无收款的誓章
WdunI~&. affiliate 联号；联营公司；附属公司
rh$%*l affiliated company 附属公司；联号；联营公司
d Yf Vox; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]7h&ZF affordability 负担能力
A n/) |B4 African Development Bank [AfDB] 非洲开发银行
ZLE4 XB] after-acquired property 事后取得的财产
s49 AF after-hours dealing 市后交易
~|l>bf after-tax profit 税后盈利；税后利润；税后溢利
lYQcQ*- agency agreement 代理协议
> { fX;l agency expenses 代理机构的开支
mR8&9]g& agency fee 代理费
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?}WQP! Agency Law 《代理法》
o#%2N+w agent 代理人；承销人
2MtaOG2l&q agent of company 公司代理人
5x=tOR/h agent's fee 代理人费；经纪费
&S'' fxGL aggregate 总计；总数；总体数字
Nm#KHA='Z aggregate amount 总款额；总额
~y B[}BPf aggregate assets and liabilities 总体资产与负债
pZjyzH{~ aggregate at constant price 按固定价格计算的总体数字
,((5|MbM/ aggregate demand 总需求
SJy:5e?zk aggregate gross position 总持仓量
D?X97jNm aggregate limit 总限额
?B@iBOcu[ aggregate of salaries tax 合计薪俸税
=]Qu"nRB aggregate performance 总体表现；总体业绩
|JuXOcr4 aggregate supply 总体供应
A3Ltk 2< aggregate surplus 总盈余
``>WFLWTn aggregate total 整体总额
Bz /NFNi[p aggregate value 总值；合计价值
BE%#4c.b aggregated basis 合计基准
HbZ3QW P aggregated net chargeable income 合计应课税入息实额
- b Fz aggregation 合并计算；合计；总和
7/Ve=7] aggregation of incomes of husband and wife 夫妇入息合并计算
1eiH% {w aggregation of property 财产的总和
i]9SCO agio 差价；贴水
Hr96sN.R
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
"}Ya . Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h r* KDT^! 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
e:NzpzI"v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XXxX;xz$ 《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》
9-}&znLZe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/PH ktSG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s-
g [B( agreement for a settlement 授产协议
W!GgtQw{F agreement for assignment 转让协议
]%shs agreement for sale 售卖协议；买卖协议
3&x _%R agreement for sale and purchase 买卖协议
@kI^6(. agreement for the payment of interest 支付利息协议
Jw;J$
u!d agreement for the repayment of money 还款协议
i1|- agreement of reinsurance 再保险协议
ffuV$# Agricultural Bank of China 中国农业银行
l EQn2+ air passenger departure tax 飞机乘客离境税
@} aK\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$n (@hT>? airport tax 机场税
W c-P= J*m alcohol duty 酒精税
mP3:Fc _G alienation 让与；让渡；转让
Q:=s99 alimony 生活费；赡养费
u )
fbR All Ordinaries Index [AOI] 所有普通股指数
BX+-KvT all risks 全险；综合险
F4">go All Sales Record for Stock Market 《股票市场成交报告》
Z 1^S;#v Allied Capital Resources Limited 新联财务有限公司
?A,gDk/# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8.]dThaq allocation letter 拨款信件
vP88%I ; allocation of fund 分配款项；预留款项
`|v0@-'$ allocation of profit 利润分配；溢利分配
SGj aH 8z allocation warrant 拨款令
{_ewc/~ allotment 分配；配股
) ,*&rd! allotment notice 股份配售通知；配股通知
eT:%i "C allotment of shares 股份分配
Gh42qar` allowable 可获宽免；免税的
1c?,= ;> allowable business loss 可扣除的营业亏损
:q^g+Bu= allowable expenses 可扣税的支出
> {npg2 allowance 免税额；津贴；备抵；准备金
NTgk0cq allowance for debts 债项的免税额
]!h%Jlu allowance for depreciation by wear and tear 耗损折旧免税额
3lA<{m;V allowance for funeral expenses 殡殓费的免税额
k{"~G#GwP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZN G.W0{p allowance for repairs and outgoings 修葺及支出方面的免税额
|Q.?<T:wt= allowance to debtor 给债务人的津贴
/$I&D}uR` alteration of capital 资本更改
_%Mu{Ni& alternate trustee 候补受托人
%)\Cwl amalgamation 合并
DR f~l9f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B3XVhUP ambit of charges 征税范围；收费范围
%Ljc#AVg amended valuation 经修订的估值
CF =#?+x American Commodities Exchange 美国商品交易所
*!l q1h American Express Bank Limited 美国运通银行
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>|2JN<& American Stock Exchange 美国证券交易所
/c__{?go amortization 摊销
zS|%+er~zO amount due from banks 存放银行同业的款项
!=q {1\# amount due from banks abroad 存放海外银行同业的款项
%o+bO}/9 amount due from holding companies 控股公司欠款
_Ndy;MQ amount due from local banks 存放本港银行同业的款项
oBKZ $&_h amount due to banks 银行同业的存款
49Ht I9@ amount due to banks abroad 海外银行同业的存款
$0iz;!w amount due to holding companies 控股公司存款
!4I?5 9 amount due to local banks 本港银行同业的存款
LNk
3=v2M amount due to outport banks 外埠银行同业的存款
|K/#2y ~ amount for note issue 发行纸币的款额
P|_?{1eO2 amount of bond 担保契据的款额
;?h#',(p amount of consideration 代价款额
cnCUvD] ' amount of contribution 供款数额
-"!V&M amount of indebtedness 负债款额
>2>x r" amount of principal of the loan 贷款本金额
l<z[)fE{uS amount of rates chargeable 应征差饷数额
%>5Ht e< amount of share capital 股本额
Jg;Hg[ amount of sums assured 承保款额
*b7 H tUA amount of variation 变动幅度
dpE\eXoa, amount of vote 拨款数额
G?>~w[#mQR amount payable 应付款额
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DS#l\0 amount receivable 应收款额
)k29mqa` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kD MS7y<s analysis 分析
( 9dV%#G\ ancillary risk 附属风险
v`x~O+ annual account 周年帐目；周年帐目报表；年度决算；年结
^/Gjk annual accounting date 年结日期
Mk,8v],-Tj annual allowance 每年免税额；年积金；年度津贴；年津
Yg2z=&p-{" annual balance 年度余额
.B#Lt,m annual disposable income 每年可动用收入
C'7W50b annual estimates 周年预算
Z2*hQ`eE annual fee 年费
w rGd40 annual general meeting 周年大会
?R"5 .3 annual growth rate 年增率；每年增长率
,<pql!B- annual long-term supplement 长期个案每年补助金
/x-Ja[kL annual pensionable emolument 可供计算退休金的年薪
UkXc7D^jwm annual report 年报
><`.(Z5c Annual Report on the Consumer Price Index 《消费物价指数年报》
N]+x@M @^3 annual return 周年报表；周年申报表；每年报税表格
#Yj0'bgK Annual Return Rules 《周年报表规则》
Q 7c_;z_ annual review of consumer prices 每年消费物价回顾
bp$8hUNYz- annual roll-forward basis 逐年延展方式
?_n.B=H`8 annual salary 年薪
},[S 9I`p annual statement 年度报表；年度决算表
uvD 6uIW< 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
% ,~; w0 annuitant 年金受益人
$. V(_
annuity 年金
#J^p,6 annuity contract 年金合约
!v`q%JW( annuity on human life 人寿年金
s .GTY@t antecedent debt 先前的债项
w8FZXL ante-dated cheque 倒填日期支票
*;"^b\f5_ anticipated expenditure 预期开支
K"-N:OV anticipated net profit 预期纯利
zS?i@e
$ anticipated revenue 预期收入
:CK,(?t anti-inflation measure 反通货膨胀措施
K=`*cSU> anti-inflationary stance 反通货膨胀立场
b'vJPv~hI apparent deficit 表面赤字
Nmi#$ K[x apparent financial solvency 表面偿债能力
JB b}{fo~ apparent partner 表面合伙人
1`2lTkg application for personal assessment 个人入息课税申请书
hn!$?Vo. application of fund 资金应用
*x L#1 application to release as liquidator and to destruct the books of accounts and documents
r \=p.cw< 申请免除清盘人职务及毁灭帐簿与文件
y7,~7f!N2 appointed actuary 委任精算师
>]C;sP appointed auditor 委任核数师；委任审计师
u$<FKp;I appointed trustee 委任的受托人
@@ ZcW<Y" appointer 委任人
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, apportioned pro rata 按比例分摊
tEP^w apportionment 分配；分摊
Kau*e8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{6/%w,{, apportionment formula 分摊方程式
/xsa-F apportionment of estate duty 遗产税的分摊
#docBsHX&s appraisal 估价；评估
nR"k % $ appreciable growth 可观增长
.fD k5uo appreciable impact 显着影响
QfwGf, 0p appreciable increase 可观增长
3P-#NL appreciation 增值；升值
' P-K}Y appreciation against other currencies 相对其他货币升值
9iS3.LC fX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hih`: y appreciation tax 增值税
GIZNHG appropriation 拨款；拨用；拨付
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:Kr appropriation account 拨款帐目
|l) Oy#W Appropriation Bill 拨款法案
.iew5.eB+ appropriation-in-aid system 补助拨款办法
zq1&MXR)l approved assets 核准资产
;' J L$ = approved basket stock 认可一篮子证券
HJg)c;u/2; approved budget 核准预算
Z$WT ~V approved charitable donation 认可慈善捐款
-t*C-C'"| approved charitable institution 认可慈善机构
#"7:NR^H^ approved currency 核准货币；认可货币
C:
e}}8i approved estimates 核准预算
xn}' !S2-b approved estimates of expenditure 核准开支预算
cs@5K$v approved overseas insurer 核准海外保险人
BA t2m- approved overseas trust company 核准海外信托公司
pF"z )E|^ approved pooled investment fund 核准汇集投资基金
by8d18:it approved provident fund scheme 认可公积金计划
xYwbbFGrG approved provision 核准拨款
)]qFI"B7 approved redeemable share 核准可赎回股份
c1 :op@t approved regional stock 认可地区性证券
V TEy qo2 approved retirement scheme 认可退休金计划
o_\b{<^I approved subordinated loan 核准附属贷款
|h6 @hB\ arbitrage 套戥；套汇；套利
Zjo9c{\ arbitrageur 套戥者；套汇者
L{gFk{ @W arbitrary amount 临时款项
>u4uV 8S arrangement 措施；安排；协定
,&)XhO? arrears 欠款
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b)q.2'# arrears of pay 欠付薪酬
Pv0OoN*eJ{ arrears of revenue 逾期未收税款；逾期未收的帐项
={feN L articles of association 组织章程；组织细则；组织章程细则
k5}i^^. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dc lJ ascertainment of profit 确定利润
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[=_I "Asia Clear" “亚洲结算系统”
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oJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V?Nl% M[b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K9 0Zf Asian Development Fund [ADF] 亚洲发展基金
162qx R[. Asian dollar bond 亚洲美元债券
{nHy!{+qqG Asian dollar market 亚洲美元市场
AvV.faa Asian dollar rate 亚洲美元利率
p=405~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
WtlIrdc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C<n.C*o asked price 沽盘；喊价；索价；卖方报价
Ho"FB|e assessable income 应评税入息
9"V27"s assessable loss 应评税亏损
cUy6/x9& assessable profit 应评税利润
Yn I assessable value 应评税值
da[l[b; assessed profit 估定利润
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+ assessed value 经评估价值
r0S7e3xb assessment 评税；评定；估价；评税单
@H{$,\\ assessment number 评税编号；估价编号
]L_HnmD6 assessment of additional tax 补加税评税
K"=v| a. assessment of performance 业绩评估；实绩评价
Rbr vY Assessor 评税主任
,][+: fvS asset price bubbles 资产价格泡沫
GXHk{G@TS asset-backed securities 具资产保证的证券
&Rn/ c}[{ assets accretion 资产增值
YHKm{A ] assets and liabilities 资产与负债
z*9/ "M assets betterment statement 资产递增表；资产改进表
K7_)!=DcX assets lending 实物放款；有抵押贷款
_Yh4[TT~/ assets of the company passing on the death 死者去世时转移的公司资产
ff: &MsA|, assets pledged as security for liabilities 用作负债抵押的资产
,;D74h2F assets portfolio 资产投资组合
Rj E,Wn assets price 资产价格
=#+ Z KD assets quality 资产质素
9Pem ~< assets realization 资产变现
H!45w;,I assets refinancing arrangement 资产再集资安排
~$Mp >ZB2W assets securitization 资产证券化
0k CU z assets situated outside Hong Kong 在香港以外地方的资产
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j51= assets stripping 削减资产；拆卖资产
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nN-b# assets value 资产值
vys*=48g assignee 承让人
k)4|% assignment 转让；转让书；转让契
*dK A/.g assignment of interest 权益转让
j, G/[V assignment of letters patent and trade mark 专利证书及商标转让
YJ75dXc&& assignment of property 物业转让；物业转让书
u eWG/`ig assignment right 转让权
%[p[F~Z^Z assignor 转让人
t*D[Q$v associate 有联系的人；有关连人士；相联者；合伙人；联系人
&.4lhfI+(Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(bT\HW%m associate member 附属会员
L>@6 lhD)x associated body corporate 相联法人团体
3\'.1 p associated company 相联公司；联属公司
q_ 5xsTlTR associated corporation 相联法团
IGB>8$7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!HB,{+25 公认会计师公会〔英国〕
4&$G;?#W2 Association of Futures Exchange Brokers 香港期货经纪协会
b1 KiO2
E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W)9KYI9u association of underwriters 承保人组织
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)N| assumption of control 接管
' !_44 assurance 担保；保险；转易；转易书
1C |j<w=i assurance of interest 权益的转易
H-rf?R2 at 19XX price 按一九ＸＸ年价格计算
liU=5 BL at a discount 按赔价计算；按贴水价格计算；打折扣
MRJ dQCBV at a premium 按溢价计算；按升水价格计算
vb70~k at call 通知付款；按通知
,*%8*]<= at constant market price 按固定市价计算
]X-ZRmB` at constant price 按固定价格计算
<`N\FM^vo at cost 按成本计算
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1+ at current market price 按当时市价计算；按现时市价计算
I H:Hf v at current price 按当时价格计算；按现时价格计算
AN.` tv at factor cost 按要素成本计算；按生产要素成本计算
2ag]p at money-of-the-day price 按付款当日价格计算
Xbu >8d?n at or better 按指定或较佳价位〔买卖指令〕
tHu8|JrH+ at par 按面值计算；平价
riBT5 at sight 见票即付
Y.hrU*[J0 at the close 按收市盘
+"p" ,Z at the opening 按开市盘
]XP[tLY Y attestation 见证；见证条款
L4[ bm[x at-the-money option 平价期权
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wVM:1 attorney 受权人；受托代表人
MK"Yt<e(o attornment 新拥有人承认书
Y{J/Oib attributable profit 可归属利润
}$UuYO/i attributable share value 可归属股份价值
<4! w2vxG Auckland Stock Exchange 奥克兰证券交易所
@FbzKHdV/ auction 拍卖
]T *{ M auctioneer 拍卖商
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_i` =dx audit 审计；核数
[S<DdTY9hZ Audit Commission 审计署
i;\i4MT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z,d/FC#y( 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
@*c+`5)_ audit review 帐目审查
x[>A'.m@) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e EU : audited account 审计帐目；经审计的帐目
Aa1 |{^$:L audited annual account 经审计的周年帐目
RL&*.r& audited balance sheet 经审计的资产负债表
KlrKGmy,) auditor 核数师；核数主任；审计师
N.&K" J auditor's certificate 核数师证明书；审计师证明书
w1GCjD*y auditor's report 核数师报告；审计师报告
qrdA?V V Aussie bond 澳元债券
o?%x!m> austerity budget 紧缩预算
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4s $ 93 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\XpPb{:> Australia All Ordinaries Index 澳洲所有普通股票指数
D&oC1 Australian Dollar [AUD] 澳元
@RnG K 5 Australian Options Market 澳大利亚期权市场
~q1s4^J Australian Securities Commission 澳洲证券事务监察委员会
r7IhmdA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L~ yy;)]W Australian Stock Exchange 澳大利亚证券交易所
gZPJZN/cpz Austrian Schilling [ATS] 奥地利先令
o+ tY[UX authentication 认证；鉴证
&bL1G(} authority to purchase 委托购买证；委购书
"@f`O authorization 认可；核准；授权；授权书
DL~LSh authorization by direction 指示授权
*wSl~J|ZM% authorization by instruction 指令授权
#Y{"`5> authorization by warrant 令状授权
v )pdm\P authorization of unit trust 单位信托的认可
iF
67 authorized agent 指定代理人
N..u<06j/ authorized capital 法定资本
2`Pk@,:_ authorized clerk 出市员
-(59F authorized dealer 认可交易商
:]/ /{HF authorized financial institution 认可财务机构
dIf Jr }ih authorized fund 认可基金
SS`\,%aog authorized fund house 获授权的基金公司；认可基金公司
)pvZM? authorized institution 认可机构
'/"( `f, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{bNnhW*qOu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9j,zaGD0 authorized insurer 获授权保险人；获认可承保人
7"QcvV@ p authorized investment 特准投资项目
+(P;4ZOmB authorized person 获授权人
:7`,dyIqT authorized representative 获授权代表
p,4z;.s$ authorized share capital 法定股本
@.g4?c automated quotation system 自动报价系统
2dq{n.cgs Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d+IPa<N 自动交易系统〔香港期货交易所有限公司〕
l s_i)X automatic adjustment mechanism 自动调整机制
od|pI 5St automatic adjustment system 自动调整系统
5fLCmLM` Automatic Clearing House 自动票据交换所
}U(^ Q B automatic exchange rates accumulation system 自动化汇率累集系统
]>AW Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r`&ofk1K automatic teller machine [ATM] 自动柜员机
" 7aFVf autopay 自动转帐
9u)h$VC available assets 可用资产
Og&2,`Jb available fiscal reserve 现存财政储备
nnE@1X3 available profit 可用利润
sVC5<?OW!p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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J"1 !` average 平均；平均数；海损
* r % average basic salary 平均基本薪金
[lnN~#(Y average consumer expenditure 平均消费开支；一般消费开支
T[7DJNdG6 average cost 平均成本
Jz-f1mhQV average cost of land production 增辟土地平均成本
J]~3{Mi average daily turnover 平均每日成交额
*U]f6Q<X average daily wage rate 平均每日工资率
' Wi*[ average expenditure pattern 平均开支模式
Y Jv{Z^;M average growth rate 平均增长率
I%(+tJ average net fixed assets 固定资产平均净值
3oIoQj+D average of relatives 相对价格平均数
B02~/9*Y" average price 平均价格
)V>FU= average propensity to consume 平均消费倾向；一般消费倾向
:N[2*.c[ average propensity to save 平均储蓄倾向；一般储蓄倾向
.O,gl$y} average rate 平均率
hrW.TwK average revenue 平均收入；平均收益
& 3^40 s/+ average stock 平均库存；平均存货
V}J W@ average yearly rent 平均年租
I|PiZ1]2 Y avoidance of double taxation 避免双重课税
bWyXDsr+ avoidance of tax 避税
