A:
(Y(E% A share Ａ股；甲类股份
. I$}KE) abatement of tax 减税；减扣免税额
8O1K[sEjui ABN AMRO Bank N.V. 荷兰银行
.]Mn^2#j above-the-line expenditure 线上项目支出；经常预算支出
+Zk,2ri above-the-line receipt 线上项目收入；经常预算收入
2k#t
.- ABSA Asia Limited 南非联合亚洲有限公司
5+X_4lEJK( absolute change 绝对数值变更
;LJ3c7$@lf absolute expenditure 实际开支
\Btk;ivg absolute guideline figure 绝对准则数字
> 8]j
absolute interest 绝对权益
L4f7s7rJ absolute order of discharge 绝对破产解除令
j?n+>/sG, absolute profit margin 绝对利润幅度
N<z`yV absolute value 实值；绝对值
?TEK=mD#u absolutely vested interest 绝对既得权益
K'6[J"dB absorbed cost 已吸收成本；已分摊成本
\|Dei);k absorption 吸收；分摊；合并
+yt6(7V* absorption rate 吸收率；摊配率；分摊率
|kiJ}oy ACB Finance Limited 亚洲商业财务有限公司
rVA L|0;3 acceptable form of reciprocity 合理的互惠条件
:XT?jdg acceptable rate 适当利率；适当汇率
POU}/e!Ua acceptance agreement 承兑协议
\Mi#{0f +q acceptance for honour 参加承兑
8V4V3^_xs acceptor 承兑人；接受人；受票人
0o&}m Ke acceptor for honour 参加承兑人
"EftN5?/ accident insurance 意外保险
aW5~Be$
_ Accident Insurance Association of Hong Kong 香港意外保险公会
B!aK accident insurance scheme 意外保险计划
evl -V> accident year basis 意外年度基准
g{pQ4jKF accommodation 通融；贷款
lUh*?l accommodation bill 通融票据；空头票据
0kCQ0xB[a5 accommodation party 汇票代发人
a5`eyL[f account balance 帐户余额；帐户结余
[5 pCL0<c@ account book 帐簿
|9NIG g 'n account collected in advance 预收款项
P0\eB S account current book 往来帐簿
H)J S0
G0 account of after-acquired property 事后取得的财产报告
Nh)[r x account of defaulter 拖欠帐目
,9/5T : 2 account payable 应付帐款
}_4 6y*o8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
@sf 90&f account receivable 应收帐款
? J|4l[x account receivable report 应收帐款报表
~LE[,
I:q account statement 结单；帐单；会计财务报表
~mI LA->F account title 帐户名称；会计科目
~o i_r8 K accountant's report 会计师报告
-2NwF4VL Accountant's Report Rules 会计师报告规则
Mz|L- 62 accounting and auditing procedure 会计与审计程序；会计与核数程序
Da,&+fZI! Accounting Arrangements 《会计安排》
B/YcSEY; accounting basis 会计基础
|"}4*V_ * accounting by Official Receiver 破产管理署署长呈交的帐目
kHU"AD}. Accounting Circular 《会计通告》
t9*= accounting class 会计类别
$U'3MEEw accounting date 记帐日期；会计结算日期
[ n:PN B accounting for money 款项核算
lYQtv=q Accounting Officer 会计主任
rye)qp| accounting period 会计报告期；会计期
2lz
{_9 accounting policy 会计政策；会计方针
Yk>8g;< accounting practice 会计惯例
Lpm?# g uR accounting principle 会计准则
Kx] > fHK accounting record 会计记录
U1^l+G^,~ accounting report 会计报告
<3# <I)# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
eti9nPjG Accounting Society of China 中国会计学会
+L6" vkz accounting statement 会计报表
$HRed|*.C accounting system 会计制度；会计系统
:J%'=_I&H accounting transaction 会计事项；帐务交易
U ?6yke accounting treatment 会计处理
;F,qS0lzE accounting year 会计年度
+v1 -. z accretion 增值；添加
|4xo4%BQ> accrual 应计项目；应累算数目
97x%2.\: accrual basis 应计制；权责发生制
|LFUzq>j accrual basis accounting 应计制会计；权责发生制会计
*SGlqR['\e accrue 应累算；应计
/Su)|[/' accrued benefit 应累算利益
z+ 6QZQk accrued charges 应计费用
&
>b+loF accrued cumulative preference share dividend 应累算的累积优先股股息
lu3.KOD/ accrued expenses 应累算费用
C@) pmSQ accrued interest payable 应付利息；应计未付利息
_@|fva&s,; accrued interest receivable 应收利息；应计未收利息
# `58F . accrued right 累算权益
U 1F-~ {r accruing profit 应累算的利润
zW)gC9_|m- accumulated fiscal reserve 累积财政储备
V(I7*_ZFl accumulated profit 累积利润；滚存溢利
)[ w&C_>] accumulated reserve 累积储备
a],h<wGEx accumulation of surplus income 累积收益盈余
??+:vai2 acquired assets 既得资产
Ge~,[If+ acquisition 收购；购置；取得
~1d!hq?/q acquisition cost 购置成本
0&B : \ acquisition expenses 购置费用
_y-B";Vmm
acquisition of 100% interest 收购全部股权
Q ( blW acquisition of control 取得控制权
0k.v0a7% acquisition of fixed assets 购置固定资产
B{=00 9. acquisition of shell “买壳”
Rd vn)K acquisition price 收购价
NJ>,' s act of God 天灾
_2; ^v`[ acting partner 执事合伙人
[lOf|^9 active market 买卖活跃的市场；交投畅旺的市场；旺市
Y^X:vI active partner 积极参与的合伙人
a.CF9m5]c active trading 交投活跃
}"0{zrz actual circulation 实际流通
A ~XOK;sB actual cost 实际成本
y,^";7U actual expenditure 实际开支；实际支出
n/?eZx1 actual income 实际入息；实际收入；实际收益
(`F|nG=X actual market 现货市场
\{:%v#ZZ actual price 现货价；实际价格
!+=Zjm4L actual profit 实际利润
g?gqkoI actual quotation 实盘；实际价位；实际报价
Q;Q%SI`yT actual year basis 按实际年度计算
s`r-v/3l actuals 实货
=9fEv,Jk actuarial investigation 精算调查
NA=#> f+U% actuarial principle 精算原则
[jy0@Q9 actuarial report 精算师报告
TZj[O1E Actuarial Society of Hong Kong 香港精算学会
PqVW'FYe actuarial valuation 精算师估值
RA} U#D:$i actuary 精算师
CJv> /#$/F ad referendum agreement 暂定协议；有待覆核的协定
/MhS=gVxM ad valorem duty 从价税；按值征税
487YaioB$ ad valorem duty system 从价税制
pFEZDf}: ad valorem fee 从价费
K]ca4Z ad valorem tariff 从价关税
i,([YsRuou additional allowance 额外免税额
,TEu M| additional amount for unexpired risk 未过期风险的额外款额
_Q)d+Fl additional assessable profit 补加应评税利润
wZ$ tJQO additional assessment 补加评税
6NzBpur 2H additional commitment 额外承担
2YE7 23H=Z additional commitment vote 额外承担拨款
5GaoJ v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z^{+,$H@ additional dependent parent allowance 供养父母额外免税额
q Frt^+@ additional provision 额外拨款
VccM=w% * additional stamp duty 附加印花税
9LH=3Qt additional tax 补加税罚款；补加税款
Uln yTz~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
d3Y(SPO adjudged bankrupt 被裁定破产
.\Ul!&y adjudicated bankrupt 裁定破产人
kJI3`gS+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Mm "Wk adjudication of bankruptcy 裁定破产；宣告破产
J `YnT adjudication of insolvency 裁定无力偿还债务
\{[D|_
adjusted actual 经调整的实数；调整后的实数
L'13BRu` adjusted current assets 经调整的流动资产；调整后的流动资产
C%0<1 m p adjusted figure 经调整的数字；调整后的数额
SOhSg]g adjusted liabilities 经调整的负债；调整后的负债
a#^ _"GX adjusted loss 经调整的亏损；调整后的亏损
^e T@!N adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
nrF%wH/5 adjusted profit 经调整的利润；调整后的利润
L^3~gM"! adjusted surplus 经调整的盈余额；调整后的盈余额
u/_Gq[Q,u adjusted value 经调整的价值；调整后的价值
,wEM
Jh adjustment 调整；修订；理算〔保险〕
ri"?, }( adjustment centre 调剂中心
~ l(G6/R adjustment lag 调整过程的时间差距；调整时差
?E%U|(S)=L adjustment mechanism 调整机制
XI]OA7Zis adjustment of loss 亏损调整
?hxK/%) adjustment process 调整过程；调整程序
&1*4%N@' adjustment range 调整幅度
~^^ !"- administered exchange rate 受管制汇率
c =jcvDQ6W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|.y>[+Qb* administration expenses 行政费用
Jz=;mrW administration fee 手续费；行政费
:/>7$)+ administration in bankruptcy 破产管理
BHF{-z administration order 遗产管理令
}Vs~RJM)} administrator 管理人；遗产管理人
^?E^']H)5u administrator of the estate 遗产管理人
yEE|e&#> admission of debt 债项承认书
{'h)
admission of proof 接纳债权证明
]&&I |K_ advance 放贷款项；垫付款项；预支款项；预付款项
$|>6 z_3% advance account 暂支帐目；预付款帐户
: [A?A4 l advance compensation 预付补偿金
NnJ>0|74g advance from shareholder 股东垫款
R"m.&%n advance pending reimbursement 预支以待日后付还
D9}d]9]$ advanced economy 先进经济体系
eA~J4k_ advancement 预付；预付财产
(xu cZ advances warrant 垫款令
6>@( /mh* advancing 贷出
C HQ {+?# adverse balance 逆差
+<'uw adverse exchange 逆汇
C*"Rd advertisement addressed to shareholders 在报章刊登的致股东通告
$~
pr+Ei advice for collection 托收通知书
R g%R/p)C advice of drawing 提款通知书；汇票通知书
5Z^$`$/.v# advice of payment 付款通知
RH<@c^ S Advisory Committee [Securities and Futures Commission]
O{;M6U8C\ 谘询委员会〔证券及期货事务监察委员会〕
o@qN#Mg?>} Advisory Committee on Diversification 经济多元化谘询委员会
0|WOReskK affidavit 誓章；遗产申报誓章
OwNA N affidavit of no receipt 述明无收款的誓章
vS~AxeW/7R affiliate 联号；联营公司；附属公司
{. s ]\ C affiliated company 附属公司；联号；联营公司
P Xyyyir{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5"76R
Gw= affordability 负担能力
(Q}PeKM?jq African Development Bank [AfDB] 非洲开发银行
pKO T Qf after-acquired property 事后取得的财产
Da9* / after-hours dealing 市后交易
[VfL v.8w after-tax profit 税后盈利；税后利润；税后溢利
\_iH4<#> agency agreement 代理协议
,
I[^3Fn agency expenses 代理机构的开支
E'S<L|A/ agency fee 代理费
U p]VU9z Agency Law 《代理法》
D6 C -x agent 代理人；承销人
pHI%jHHJ agent of company 公司代理人
- L^0-g agent's fee 代理人费；经纪费
`~w%Jf aggregate 总计；总数；总体数字
,gFL Wb`B' aggregate amount 总款额；总额
]pM5 ?^<~ aggregate assets and liabilities 总体资产与负债
" Qiq/"h aggregate at constant price 按固定价格计算的总体数字
9*G L@_c aggregate demand 总需求
zJB+C=]D7H aggregate gross position 总持仓量
x9XGCr aggregate limit 总限额
[# H8= aggregate of salaries tax 合计薪俸税
hEdo,gF* aggregate performance 总体表现；总体业绩
pAPQi|CN aggregate supply 总体供应
30gZ_ 8C>} aggregate surplus 总盈余
sT;=7 L<TA aggregate total 整体总额
S 2{ ?W aggregate value 总值；合计价值
MkluK=$ aggregated basis 合计基准
l(0&6ENyj aggregated net chargeable income 合计应课税入息实额
d'**wh, aggregation 合并计算；合计；总和
o'= [< aggregation of incomes of husband and wife 夫妇入息合并计算
Ggxrj'r aggregation of property 财产的总和
EmBfiuX agio 差价；贴水
8V53+]c$Y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0qaG#&! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h!JjN$ 《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》
0X S' v,| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~gzpX,{ 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》
nvUkbmZG# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%r}KvJgd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>.k@!* agreement for a settlement 授产协议
JydQA_ agreement for assignment 转让协议
5. +$v 4 agreement for sale 售卖协议；买卖协议
|)>G eE agreement for sale and purchase 买卖协议
)Or:wFSMq agreement for the payment of interest 支付利息协议
R!M|k%( agreement for the repayment of money 还款协议
Z{R=h7P agreement of reinsurance 再保险协议
@Tj
6!v Agricultural Bank of China 中国农业银行
Z?G 3d(YT air passenger departure tax 飞机乘客离境税
4*ty&s=5OJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
DrVb x airport tax 机场税
n(F< alcohol duty 酒精税
y(p:)Iv alienation 让与；让渡；转让
\-`oFe " alimony 生活费；赡养费
YM,D`c [pX All Ordinaries Index [AOI] 所有普通股指数
b} q(YgH< all risks 全险；综合险
iM-hWhU All Sales Record for Stock Market 《股票市场成交报告》
5kL# V Allied Capital Resources Limited 新联财务有限公司
0UAr}H.: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-%QEzu& allocation letter 拨款信件
})=c:h & allocation of fund 分配款项；预留款项
#ui%=ja[:~ allocation of profit 利润分配；溢利分配
CBgFB-!qpe allocation warrant 拨款令
K+ aJ`V allotment 分配；配股
-QHzf&D ? allotment notice 股份配售通知；配股通知
`&&6-/ allotment of shares 股份分配
<pa];k(IQL allowable 可获宽免；免税的
& /FA> allowable business loss 可扣除的营业亏损
66y ,{t allowable expenses 可扣税的支出
I$P7%} allowance 免税额；津贴；备抵；准备金
g5TLX &Bd allowance for debts 债项的免税额
E(K$|k_> allowance for depreciation by wear and tear 耗损折旧免税额
{1 0+(Vl allowance for funeral expenses 殡殓费的免税额
-B++ V allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~TmHnAz allowance for repairs and outgoings 修葺及支出方面的免税额
looPO:bo^ allowance to debtor 给债务人的津贴
qi5>GX^t]b alteration of capital 资本更改
:ftyNaq' alternate trustee 候补受托人
1oVD Oo amalgamation 合并
&G5I0:a
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iF2IR {h ambit of charges 征税范围；收费范围
nd9-3W amended valuation 经修订的估值
X]qp~:4G American Commodities Exchange 美国商品交易所
Y(;[L`" American Express Bank Limited 美国运通银行
5D@ Q1 American Stock Exchange 美国证券交易所
c\?/^xr'!} amortization 摊销
U},W /g- amount due from banks 存放银行同业的款项
}lbx amount due from banks abroad 存放海外银行同业的款项
0~I)
/T amount due from holding companies 控股公司欠款
gQz F C&g amount due from local banks 存放本港银行同业的款项
~#xs
`@{s amount due to banks 银行同业的存款
9<#R;eIs v amount due to banks abroad 海外银行同业的存款
J'&? =| amount due to holding companies 控股公司存款
<@2?2l+`X amount due to local banks 本港银行同业的存款
4 w amount due to outport banks 外埠银行同业的存款
rEyMSLN amount for note issue 发行纸币的款额
cN(QTbyl6Q amount of bond 担保契据的款额
y"n~ET}e7 amount of consideration 代价款额
m*WEge*$t amount of contribution 供款数额
M)It(K8R amount of indebtedness 负债款额
uqH! eN5 amount of principal of the loan 贷款本金额
U%6lYna{M# amount of rates chargeable 应征差饷数额
PDiorW}]k amount of share capital 股本额
A=>6$L];' amount of sums assured 承保款额
.St h amount of variation 变动幅度
yOm6HA``hT amount of vote 拨款数额
60gn`s,, amount payable 应付款额
Z\yLzy# 8 amount receivable 应收款额
+c2>j8e6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Xrs ~ove1V analysis 分析
#rL@
ancillary risk 附属风险
yD'h5)yu annual account 周年帐目；周年帐目报表；年度决算；年结
}C1 }T}U annual accounting date 年结日期
M%LwC/h:, annual allowance 每年免税额；年积金；年度津贴；年津
[<yUq zm annual balance 年度余额
B#lj8I^| annual disposable income 每年可动用收入
&l)v' annual estimates 周年预算
`o- <, annual fee 年费
v\T1,Z@N^ annual general meeting 周年大会
X=}0+ W annual growth rate 年增率；每年增长率
biuo.OG] annual long-term supplement 长期个案每年补助金
:Gk~FRA| annual pensionable emolument 可供计算退休金的年薪
;^SgV annual report 年报
y(g
Otg Annual Report on the Consumer Price Index 《消费物价指数年报》
u+I3VK_) annual return 周年报表；周年申报表；每年报税表格
nmAXU!t' Annual Return Rules 《周年报表规则》
,S K6*tpI annual review of consumer prices 每年消费物价回顾
;qQzF annual roll-forward basis 逐年延展方式
5q*~h4=r7 annual salary 年薪
`qEm5+` annual statement 年度报表；年度决算表
a go t
( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Q |r 1. annuitant 年金受益人
FC .-u"V annuity 年金
3hjwwLKG$ annuity contract 年金合约
qWK7K%-$ E annuity on human life 人寿年金
cSW VHr antecedent debt 先前的债项
JH, + F ante-dated cheque 倒填日期支票
!0_Y @>2 anticipated expenditure 预期开支
7hE=+V8 anticipated net profit 预期纯利
FV, SA3 anticipated revenue 预期收入
1Ez A@3:{ anti-inflation measure 反通货膨胀措施
B*Xh$R anti-inflationary stance 反通货膨胀立场
@K> Pw arl apparent deficit 表面赤字
P_%l}% apparent financial solvency 表面偿债能力
dRC+|^ rSC apparent partner 表面合伙人
Ee| y[ y, application for personal assessment 个人入息课税申请书
`84yGXLK application of fund 资金应用
[# H8Mb+7 application to release as liquidator and to destruct the books of accounts and documents
*Ux"3IXO 申请免除清盘人职务及毁灭帐簿与文件
o?\ Pw9Y appointed actuary 委任精算师
ZmF32 Ir appointed auditor 委任核数师；委任审计师
)]Rr:i9n appointed trustee 委任的受托人
cV,URUD appointer 委任人
Ue%5
:Sdr apportioned pro rata 按比例分摊
JE!Xf}nEi apportionment 分配；分摊
(.) s = Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nzt1JHR S apportionment formula 分摊方程式
:a`m9s 4 apportionment of estate duty 遗产税的分摊
2j|Eh
appraisal 估价；评估
4,8 =[ appreciable growth 可观增长
=uEhxs j)S appreciable impact 显着影响
0}!lN{m? appreciable increase 可观增长
v.J#d>tvf appreciation 增值；升值
ppS`zqq $ appreciation against other currencies 相对其他货币升值
nIT=/{oyi appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P@ u%{ appreciation tax 增值税
r 6<}S( appropriation 拨款；拨用；拨付
cgAcAcmY appropriation account 拨款帐目
'-qc \6UY Appropriation Bill 拨款法案
%kT:"j(xW appropriation-in-aid system 补助拨款办法
j/\XeG > approved assets 核准资产
[0emOS approved basket stock 认可一篮子证券
4v7RX approved budget 核准预算
=X B)sC% approved charitable donation 认可慈善捐款
8X5XwFf} approved charitable institution 认可慈善机构
pe-d7Ou
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lw{| ~m5` approved estimates 核准预算
Zx{'S3W approved estimates of expenditure 核准开支预算
=T`-h"E~@ approved overseas insurer 核准海外保险人
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IF approved overseas trust company 核准海外信托公司
a;sZN USn approved pooled investment fund 核准汇集投资基金
,v+SD\7| approved provident fund scheme 认可公积金计划
8j k*N approved provision 核准拨款
#SmWF|/ approved redeemable share 核准可赎回股份
#</yX5!V approved regional stock 认可地区性证券
r` @Dgo} approved retirement scheme 认可退休金计划
W *2SlS7 approved subordinated loan 核准附属贷款
|9h[Q[m arbitrage 套戥；套汇；套利
zc#`qa:0 arbitrageur 套戥者；套汇者
Et (prmH arbitrary amount 临时款项
B(5g&+{Lq~ arrangement 措施；安排；协定
idq= US arrears 欠款
Q\Eq(2p arrears of pay 欠付薪酬
,&$Y2+ arrears of revenue 逾期未收税款；逾期未收的帐项
*S Z<ori articles of association 组织章程；组织细则；组织章程细则
OR O~(%-(e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s] q fLC ascertainment of profit 确定利润
nHX@ "Asia Clear" “亚洲结算系统”
.6*A~%-=[d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M E.LS2'n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
R;%iu0 Asian Development Fund [ADF] 亚洲发展基金
Hs9uDGWp Asian dollar bond 亚洲美元债券
M:~#"lfK Asian dollar market 亚洲美元市场
sYL+;(#t Asian dollar rate 亚洲美元利率
#{(rOb6H) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]5/ C" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;AaF ;zPV asked price 沽盘；喊价；索价；卖方报价
AG ?oA328 assessable income 应评税入息
F {[Q assessable loss 应评税亏损
"](~ VF[J8 assessable profit 应评税利润
8447hb?W$ assessable value 应评税值
nsP M`dz/ assessed profit 估定利润
$I'ES#8P6 assessed value 经评估价值
`?)i/jko" assessment 评税；评定；估价；评税单
pd| s7 assessment number 评税编号；估价编号
<MYD`,$yu assessment of additional tax 补加税评税
?^hC|IR$ assessment of performance 业绩评估；实绩评价
xn-n{U" Assessor 评税主任
@!S5FOXipZ asset price bubbles 资产价格泡沫
,T]okN5uI asset-backed securities 具资产保证的证券
}*%%GPJ assets accretion 资产增值
UwLa9Dn^ assets and liabilities 资产与负债
w$p v assets betterment statement 资产递增表；资产改进表
/q=<OEC assets lending 实物放款；有抵押贷款
iZ{D_uxq assets of the company passing on the death 死者去世时转移的公司资产
d-Sm<XHu. assets pledged as security for liabilities 用作负债抵押的资产
TPrwC~\B/ assets portfolio 资产投资组合
]'"$qm: assets price 资产价格
Y!5-WX H
assets quality 资产质素
'b- }K DP assets realization 资产变现
de"*<+ assets refinancing arrangement 资产再集资安排
J~= =<?j: assets securitization 资产证券化
3h4>edM assets situated outside Hong Kong 在香港以外地方的资产
g;-CAd5 assets stripping 削减资产；拆卖资产
Z@ 1rs# assets value 资产值
sV-9 xh)i assignee 承让人
(*|hlD~ assignment 转让；转让书；转让契
GR"Jk[W9 assignment of interest 权益转让
mF
"c txE assignment of letters patent and trade mark 专利证书及商标转让
km *$;Nli assignment of property 物业转让；物业转让书
O% )w!0 assignment right 转让权
_ W $4Qn+f assignor 转让人
]86U -`p associate 有联系的人；有关连人士；相联者；合伙人；联系人
YY hRdU/g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3o z ] associate member 附属会员
[ z?<'Tj associated body corporate 相联法人团体
_KK G^
u< associated company 相联公司；联属公司
|W?x6]~.R associated corporation 相联法团
|S/nq_g] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P! :D2zSH_ 公认会计师公会〔英国〕
gz eG5p Association of Futures Exchange Brokers 香港期货经纪协会
n]| [|Rf1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&QvWT+]c'0 association of underwriters 承保人组织
(}'0K? assumption of control 接管
.Zo8KwkFY assurance 担保；保险；转易；转易书
cBU>/
zI p assurance of interest 权益的转易
#*5A]" k at 19XX price 按一九ＸＸ年价格计算
I"r*p? at a discount 按赔价计算；按贴水价格计算；打折扣
p!173y,nL at a premium 按溢价计算；按升水价格计算
J PmW0wM at call 通知付款；按通知
p VLfZ?78 at constant market price 按固定市价计算
p=T]%k*^h# at constant price 按固定价格计算
)abo5 at cost 按成本计算
nNf/$h#;O at current market price 按当时市价计算；按现时市价计算
kZfO`BVL at current price 按当时价格计算；按现时价格计算
:h" Y >1P at factor cost 按要素成本计算；按生产要素成本计算
i,,U D at money-of-the-day price 按付款当日价格计算
;l"z4>kt7 at or better 按指定或较佳价位〔买卖指令〕
zcDVvP at par 按面值计算；平价
_ u/N#*D at sight 见票即付
!RAyUfS at the close 按收市盘
#k*e> d$ at the opening 按开市盘
VDBP]LRF attestation 见证；见证条款
'xhX\?mD at-the-money option 平价期权
't2 "CPZ attorney 受权人；受托代表人
m%ak ]rv([ attornment 新拥有人承认书
hK?uGt
d ? attributable profit 可归属利润
>tYptRP attributable share value 可归属股份价值
B usxg?= Auckland Stock Exchange 奥克兰证券交易所
PO1sVP.S auction 拍卖
QXn iWJJ auctioneer 拍卖商
uee2WGD audit 审计；核数
XzkC ]e ' Audit Commission 审计署
!Hxx6/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
> }Za) 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〕
:k#Y |( audit review 帐目审查
$s5LzJn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PohG y audited account 审计帐目；经审计的帐目
5f j m r audited annual account 经审计的周年帐目
y>UM~E audited balance sheet 经审计的资产负债表
]W]o6uo7 auditor 核数师；核数主任；审计师
9Y3_.qa(. auditor's certificate 核数师证明书；审计师证明书
+m^ gj:yL auditor's report 核数师报告；审计师报告
b[%sKl Aussie bond 澳元债券
(0bvd austerity budget 紧缩预算
lo5,E(7~h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q] DV49UK Australia All Ordinaries Index 澳洲所有普通股票指数
W c {<DE?J Australian Dollar [AUD] 澳元
1.6yi];6 Australian Options Market 澳大利亚期权市场
|L 11?{ K Australian Securities Commission 澳洲证券事务监察委员会
An{`'U(l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
* 0^!%Y'/4 Australian Stock Exchange 澳大利亚证券交易所
gG!L#J? Austrian Schilling [ATS] 奥地利先令
ZBUEg7c authentication 认证；鉴证
+mIO*UQi authority to purchase 委托购买证；委购书
ZEYT17g] authorization 认可；核准；授权；授权书
p Wa'Fd authorization by direction 指示授权
<%Zg; ]2H` authorization by instruction 指令授权
9w9[0BX# authorization by warrant 令状授权
-~n^ ?0 authorization of unit trust 单位信托的认可
i7 _Nv authorized agent 指定代理人
[+\=x[q authorized capital 法定资本
]%>7OH' authorized clerk 出市员
CoO.. authorized dealer 认可交易商
^K.
d|z authorized financial institution 认可财务机构
4jbqV authorized fund 认可基金
I]+xerVd authorized fund house 获授权的基金公司；认可基金公司
!W4A 9Th authorized institution 认可机构
E!n EB(FD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@TB cVHy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C,r[ H5G# authorized insurer 获授权保险人；获认可承保人
GrPKJ~{6 authorized investment 特准投资项目
\]uD"Jqv# authorized person 获授权人
xMsSZ{j%5 authorized representative 获授权代表
s\O4D*8 authorized share capital 法定股本
;n]GHqzY_ automated quotation system 自动报价系统
u5zL;C3O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,\8F27 自动交易系统〔香港期货交易所有限公司〕
m.!n|_}] automatic adjustment mechanism 自动调整机制
uy'm2 automatic adjustment system 自动调整系统
Bu_/yKW Automatic Clearing House 自动票据交换所
9n 9Z automatic exchange rates accumulation system 自动化汇率累集系统
b* (~8JxZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T6mbGE*IeE automatic teller machine [ATM] 自动柜员机
bvn %E
H autopay 自动转帐
<5@VFRjc available assets 可用资产
B}S!l>.z available fiscal reserve 现存财政储备
u*}[fQ`aF available profit 可用利润
st4z+$L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1'Sr0
oEd3 average 平均；平均数；海损
+\Uq=@ average basic salary 平均基本薪金
b^s978qn# average consumer expenditure 平均消费开支；一般消费开支
,jH<i.2R average cost 平均成本
*ay&&S* average cost of land production 增辟土地平均成本
={~?O&Jh average daily turnover 平均每日成交额
2-G6I92d average daily wage rate 平均每日工资率
S:5vC { average expenditure pattern 平均开支模式
/Uxp5 b h average growth rate 平均增长率
~V34j: average net fixed assets 固定资产平均净值
vNWCv average of relatives 相对价格平均数
IhR;YM[K average price 平均价格
/6fa
7; average propensity to consume 平均消费倾向；一般消费倾向
I'h|7y\ average propensity to save 平均储蓄倾向；一般储蓄倾向
mH`K~8pRg average rate 平均率
fl@=h[g#t average revenue 平均收入；平均收益
Budo9z_w average stock 平均库存；平均存货
!m {d6C[ average yearly rent 平均年租
[d d KC)tA avoidance of double taxation 避免双重课税
o,NTI h avoidance of tax 避税
