A:
~bJ*LM?wOP A share Ａ股；甲类股份
V{kgD pB abatement of tax 减税；减扣免税额
885
,3AdA ABN AMRO Bank N.V. 荷兰银行
22m'+3I~Y above-the-line expenditure 线上项目支出；经常预算支出
2E3x= above-the-line receipt 线上项目收入；经常预算收入
y]f| U-f:~ ABSA Asia Limited 南非联合亚洲有限公司
ZbcpE~<a absolute change 绝对数值变更
cY*lsBo absolute expenditure 实际开支
J7r fHhz absolute guideline figure 绝对准则数字
^kp u9H absolute interest 绝对权益
&]/.=J absolute order of discharge 绝对破产解除令
<3Hu(Jx<O absolute profit margin 绝对利润幅度
OKzk\F6 absolute value 实值；绝对值
=t-503e.J absolutely vested interest 绝对既得权益
::kpAE] absorbed cost 已吸收成本；已分摊成本
)F35WP~ absorption 吸收；分摊；合并
B LhuYuON absorption rate 吸收率；摊配率；分摊率
]dIr;x ` ACB Finance Limited 亚洲商业财务有限公司
aA.TlG@zP acceptable form of reciprocity 合理的互惠条件
y< 5xlN(+v acceptable rate 适当利率；适当汇率
uM~j acceptance agreement 承兑协议
#/`V.jXt> acceptance for honour 参加承兑
M3
$M gsN: acceptor 承兑人；接受人；受票人
ZCV N+::Y acceptor for honour 参加承兑人
:YZMR JL accident insurance 意外保险
l,3[hx Accident Insurance Association of Hong Kong 香港意外保险公会
\Tj( ] accident insurance scheme 意外保险计划
bga2{<VF accident year basis 意外年度基准
:dzam HbX9 accommodation 通融；贷款
m,]M_y\u accommodation bill 通融票据；空头票据
_&m accommodation party 汇票代发人
-f:uNF]L s account balance 帐户余额；帐户结余
l=JK+u Z account book 帐簿
Zx]"2U# account collected in advance 预收款项
:!Tb/1 account current book 往来帐簿
v4 Q8RE? account of after-acquired property 事后取得的财产报告
{z}OZHJN account of defaulter 拖欠帐目
>j$CM:w account payable 应付帐款
\D
#NO account payee only [A/C payee only] 只可转帐；存入收款人帐户
g @lAk%V4 account receivable 应收帐款
/P|jHK|{ account receivable report 应收帐款报表
FeFH_ account statement 结单；帐单；会计财务报表
"$BWP account title 帐户名称；会计科目
z< mU$< accountant's report 会计师报告
[(N<E/m %B Accountant's Report Rules 会计师报告规则
%fz!'C_4 accounting and auditing procedure 会计与审计程序；会计与核数程序
Ie?C<(8Ul Accounting Arrangements 《会计安排》
`#lNur\x accounting basis 会计基础
"L" 6jT accounting by Official Receiver 破产管理署署长呈交的帐目
p( Q5!3C0q Accounting Circular 《会计通告》
_\LAWQ|M4[ accounting class 会计类别
&6 L{1 accounting date 记帐日期；会计结算日期
r 6STc,%5 accounting for money 款项核算
oa |nQ`[ Accounting Officer 会计主任
fhmq O0 accounting period 会计报告期；会计期
,9p
4(jjX accounting policy 会计政策；会计方针
Tce2 ]"^; accounting practice 会计惯例
6]^}GyM! accounting principle 会计准则
""ICdZ_A accounting record 会计记录
# -Ts]4v accounting report 会计报告
/^\6 q"' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K_B-K K(^ Accounting Society of China 中国会计学会
]f q .r accounting statement 会计报表
j{9sn,<: accounting system 会计制度；会计系统
x AD: Z " accounting transaction 会计事项；帐务交易
\6xVIQ& 0 accounting treatment 会计处理
v7/ qJ9l accounting year 会计年度
PQ|k E`' accretion 增值；添加
}ya9 +?I accrual 应计项目；应累算数目
pRj1b^F5y accrual basis 应计制；权责发生制
D[)g-_3f6< accrual basis accounting 应计制会计；权责发生制会计
#^v|u3^DD accrue 应累算；应计
GRb"jF>ut accrued benefit 应累算利益
o84!$2P+w accrued charges 应计费用
[x 5T7= accrued cumulative preference share dividend 应累算的累积优先股股息
>LwZ"IE V accrued expenses 应累算费用
T)]5k3{ accrued interest payable 应付利息；应计未付利息
q8.K-"f(Q accrued interest receivable 应收利息；应计未收利息
MD S;qZx= accrued right 累算权益
*#,wV
accruing profit 应累算的利润
Jx@3zl accumulated fiscal reserve 累积财政储备
.4~n|d>z accumulated profit 累积利润；滚存溢利
n ||/3-HDj accumulated reserve 累积储备
Aj K'P<:/ accumulation of surplus income 累积收益盈余
g#1_`gK acquired assets 既得资产
_*+ 7*vAL acquisition 收购；购置；取得
$aX}i4 F acquisition cost 购置成本
BXVmt!S5F acquisition expenses 购置费用
D`LcL|nmH acquisition of 100% interest 收购全部股权
,.uPlnB_ acquisition of control 取得控制权
4*_9Gl acquisition of fixed assets 购置固定资产
M
yr [ acquisition of shell “买壳”
5 d S5, acquisition price 收购价
: \w\K: act of God 天灾
Qd 1Q~PBla acting partner 执事合伙人
]dc^@}1bN active market 买卖活跃的市场；交投畅旺的市场；旺市
&V[m{. active partner 积极参与的合伙人
q7C>A`w active trading 交投活跃
XU .FLN e actual circulation 实际流通
WLEjRx actual cost 实际成本
RJ1 Q.o actual expenditure 实际开支；实际支出
-1~bWRYq actual income 实际入息；实际收入；实际收益
Qj?FUxw actual market 现货市场
$ z]gy]F actual price 现货价；实际价格
C w`v\
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l-"$a8jn2 actual quotation 实盘；实际价位；实际报价
E[>4 b7{g: actual year basis 按实际年度计算
Q9Wa@gi| actuals 实货
1j<=TWit actuarial investigation 精算调查
w9h\J#f actuarial principle 精算原则
i!< ,8 e= actuarial report 精算师报告
DQd~!21\| Actuarial Society of Hong Kong 香港精算学会
HKCMKHR actuarial valuation 精算师估值
=)(o(bfSKr actuary 精算师
i3*S`/]p ad referendum agreement 暂定协议；有待覆核的协定
" ;cWK29\f ad valorem duty 从价税；按值征税
YsXP$y]g- ad valorem duty system 从价税制
z{ cI G8z ad valorem fee 从价费
| Z<NM#1 ad valorem tariff 从价关税
T+m`a # additional allowance 额外免税额
H~1*`m additional amount for unexpired risk 未过期风险的额外款额
-#H> kbs additional assessable profit 补加应评税利润
Bhl@\Kq additional assessment 补加评税
Ft>Abj,6 additional commitment 额外承担
$6T*\(;T@A additional commitment vote 额外承担拨款
,YJ\
$? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q_xE:#!; additional dependent parent allowance 供养父母额外免税额
yw2^kk93| additional provision 额外拨款
C+$dm)M/q additional stamp duty 附加印花税
iK1<4) additional tax 补加税罚款；补加税款
1K&z64Q5J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[J0L7p*6 adjudged bankrupt 被裁定破产
RX%*:lXi_ adjudicated bankrupt 裁定破产人
!MNUp(: adjudication fee 裁定费；评定印花税额手续费；评估契据费
w%)=`'s_ adjudication of bankruptcy 裁定破产；宣告破产
n M1U=Du adjudication of insolvency 裁定无力偿还债务
BDyOX6 adjusted actual 经调整的实数；调整后的实数
E%
Ce/n adjusted current assets 经调整的流动资产；调整后的流动资产
hV I
$r adjusted figure 经调整的数字；调整后的数额
Y(ly0U} adjusted liabilities 经调整的负债；调整后的负债
r>sk@[4h adjusted loss 经调整的亏损；调整后的亏损
f7}/ {}g adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Z} TuVE adjusted profit 经调整的利润；调整后的利润
<P7 f\$o~ adjusted surplus 经调整的盈余额；调整后的盈余额
?&ThMWl adjusted value 经调整的价值；调整后的价值
{e
A4y~k adjustment 调整；修订；理算〔保险〕
SJ;u,XyWn adjustment centre 调剂中心
a1]k(AuQrC adjustment lag 调整过程的时间差距；调整时差
*;8tj5du adjustment mechanism 调整机制
oori t adjustment of loss 亏损调整
-kxNJ Gc? adjustment process 调整过程；调整程序
PmO utYV adjustment range 调整幅度
MRi QaUg2 administered exchange rate 受管制汇率
mF [w-<:.d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xxgS! J administration expenses 行政费用
f2B?Zn administration fee 手续费；行政费
G*ZHLLO4S\ administration in bankruptcy 破产管理
&F*s.gL administration order 遗产管理令
<7/ _Vs)F0 administrator 管理人；遗产管理人
/cUcfe#X administrator of the estate 遗产管理人
qm& }^S admission of debt 债项承认书
|S|0'C* admission of proof 接纳债权证明
8MGtJ'. advance 放贷款项；垫付款项；预支款项；预付款项
u[dR*o0' advance account 暂支帐目；预付款帐户
]fI v{[A_
advance compensation 预付补偿金
MbC7`Sp&i advance from shareholder 股东垫款
#.U ooFk+Y advance pending reimbursement 预支以待日后付还
W~k"`g7uu advanced economy 先进经济体系
o-Pa3 L= advancement 预付；预付财产
}x`W+r advances warrant 垫款令
K?,eIZ{.S advancing 贷出
mHB*4 L adverse balance 逆差
I.A7H' j adverse exchange 逆汇
, 5HQHo@ advertisement addressed to shareholders 在报章刊登的致股东通告
wGD".CS0 advice for collection 托收通知书
x'@0] f. advice of drawing 提款通知书；汇票通知书
tbF>"?FY/ advice of payment 付款通知
Nt9M$ ?\P Advisory Committee [Securities and Futures Commission]
@T 谘询委员会〔证券及期货事务监察委员会〕
:2{6Pa(eg Advisory Committee on Diversification 经济多元化谘询委员会
kG/:fP affidavit 誓章；遗产申报誓章
}$s#H{T! affidavit of no receipt 述明无收款的誓章
\ dTX%<5D affiliate 联号；联营公司；附属公司
lcHw Kd affiliated company 附属公司；联号；联营公司
FA<|V!a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R<@s]xX_ affordability 负担能力
M5s>;q) African Development Bank [AfDB] 非洲开发银行
j|TcmZGO after-acquired property 事后取得的财产
I4:4)V? after-hours dealing 市后交易
{v+,U} after-tax profit 税后盈利；税后利润；税后溢利
\:-#,( .V agency agreement 代理协议
S(eCG2gR agency expenses 代理机构的开支
,y>,?6:> agency fee 代理费
I3]-$ Agency Law 《代理法》
?*|AcMw5 agent 代理人；承销人
bO>q`%& agent of company 公司代理人
trcG^uV agent's fee 代理人费；经纪费
Q{T6t;eH aggregate 总计；总数；总体数字
z$$ E7i aggregate amount 总款额；总额
>Lx,<sE aggregate assets and liabilities 总体资产与负债
q 9lz aggregate at constant price 按固定价格计算的总体数字
]l7) F-v aggregate demand 总需求
kg?[
aggregate gross position 总持仓量
R7}=k)U?d@ aggregate limit 总限额
R )MWO5 aggregate of salaries tax 合计薪俸税
%^ f! = * aggregate performance 总体表现；总体业绩
xD v$z.=Y aggregate supply 总体供应
5A
oKlJrY aggregate surplus 总盈余
[74HUw> aggregate total 整体总额
c""*Ng* T aggregate value 总值；合计价值
5wYYYo= aggregated basis 合计基准
=/Pmi_ aggregated net chargeable income 合计应课税入息实额
\B) a57 aggregation 合并计算；合计；总和
m Igc)" aggregation of incomes of husband and wife 夫妇入息合并计算
+>h}Uz aggregation of property 财产的总和
{I0b %>r= agio 差价；贴水
*F0O*n*7W Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
g*?)o!_ * Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S7]\tw_L) 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)zz^RB\ p Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H6%QM}t 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
b9Jah Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8}z]B^?Fy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yH5^EY7rQ agreement for a settlement 授产协议
ms 2y[b agreement for assignment 转让协议
=&G<^7 agreement for sale 售卖协议；买卖协议
|b"
h+ agreement for sale and purchase 买卖协议
P,U$
X+ agreement for the payment of interest 支付利息协议
=lY6v -MBw agreement for the repayment of money 还款协议
BH6)`0&2*N agreement of reinsurance 再保险协议
|& OW_*l Agricultural Bank of China 中国农业银行
|^9+c2 air passenger departure tax 飞机乘客离境税
5Z"IM8? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uvR9BL2= airport tax 机场税
JLo'=( alcohol duty 酒精税
s+IU%y/9$a alienation 让与；让渡；转让
XCr\Y`,Z@ alimony 生活费；赡养费
gv)F`uRWA All Ordinaries Index [AOI] 所有普通股指数
4G z5Ju all risks 全险；综合险
&AM<H}> All Sales Record for Stock Market 《股票市场成交报告》
7R9.g6j Allied Capital Resources Limited 新联财务有限公司
qNb| 6/DG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kHLp a/A allocation letter 拨款信件
zj:=
9$ allocation of fund 分配款项；预留款项
p|fSPSz allocation of profit 利润分配；溢利分配
X,-QxV=lc) allocation warrant 拨款令
ev~/Hf allotment 分配；配股
-} avH
allotment notice 股份配售通知；配股通知
.>?h allotment of shares 股份分配
k |}& allowable 可获宽免；免税的
> SRUC allowable business loss 可扣除的营业亏损
CR8a)X4j# allowable expenses 可扣税的支出
Z3jh-{ 0 allowance 免税额；津贴；备抵；准备金
GP=i6I6C allowance for debts 债项的免税额
#=@H-ZuD7 allowance for depreciation by wear and tear 耗损折旧免税额
+ /
s2;G allowance for funeral expenses 殡殓费的免税额
rHe*/nN%* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4C AV) allowance for repairs and outgoings 修葺及支出方面的免税额
4Uz1~AuNxb allowance to debtor 给债务人的津贴
0-Z
sV3I& alteration of capital 资本更改
Gt;@. jY& alternate trustee 候补受托人
7 0pt5O3] amalgamation 合并
=2+';Xk \ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
81?7u!=ic+ ambit of charges 征税范围；收费范围
x~1.;d BF amended valuation 经修订的估值
WOqAVd\ American Commodities Exchange 美国商品交易所
WZ}je!8 2 American Express Bank Limited 美国运通银行
HqM>K*XKU American Stock Exchange 美国证券交易所
5W hR | amortization 摊销
rb 8c^u#r amount due from banks 存放银行同业的款项
+!_?f'kv` amount due from banks abroad 存放海外银行同业的款项
0u0<) gdX amount due from holding companies 控股公司欠款
@L?X}'0xI4 amount due from local banks 存放本港银行同业的款项
jvfVB'Tmr amount due to banks 银行同业的存款
?}f+PP, amount due to banks abroad 海外银行同业的存款
F.;G6 amount due to holding companies 控股公司存款
QG{).|pm amount due to local banks 本港银行同业的存款
gFO |)I N amount due to outport banks 外埠银行同业的存款
iMgfF_r amount for note issue 发行纸币的款额
YA(_ *h
amount of bond 担保契据的款额
<(|No3jx amount of consideration 代价款额
}m '= _u amount of contribution 供款数额
6@0
wKV!D amount of indebtedness 负债款额
1X-K u GaD amount of principal of the loan 贷款本金额
aJh =4j~. amount of rates chargeable 应征差饷数额
WY=RJe2 amount of share capital 股本额
CR *9-Y93 amount of sums assured 承保款额
D+$ k amount of variation 变动幅度
PqOy"HO amount of vote 拨款数额
, $;g'z!N amount payable 应付款额
m]g"]U: amount receivable 应收款额
$^&SEz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q \ihye analysis 分析
7lP3\7wD@9 ancillary risk 附属风险
fwR3=:5~ annual account 周年帐目；周年帐目报表；年度决算；年结
/t "p^9!^ annual accounting date 年结日期
JGmW>mH annual allowance 每年免税额；年积金；年度津贴；年津
M :m-i X annual balance 年度余额
`b(y 5 Z annual disposable income 每年可动用收入
!8 3x,*O annual estimates 周年预算
q; I` &JK annual fee 年费
5f54E|vD annual general meeting 周年大会
8mjP2 annual growth rate 年增率；每年增长率
`i{k^Q annual long-term supplement 长期个案每年补助金
e"jA#Y # annual pensionable emolument 可供计算退休金的年薪
84 PD`A annual report 年报
O5"o/Y~m Annual Report on the Consumer Price Index 《消费物价指数年报》
c[=%v]j:u annual return 周年报表；周年申报表；每年报税表格
#
Sm M5% Annual Return Rules 《周年报表规则》
'Wq SHb 7 annual review of consumer prices 每年消费物价回顾
6{O#!o*g annual roll-forward basis 逐年延展方式
DNgQ.lV annual salary 年薪
wp/u *g annual statement 年度报表；年度决算表
4fDo }~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
' pE %'8R annuitant 年金受益人
dhW; | annuity 年金
~;ink annuity contract 年金合约
nMU#g])y) annuity on human life 人寿年金
JOj\#!\>k0 antecedent debt 先前的债项
vFfvvRda4x ante-dated cheque 倒填日期支票
Z=: oI Ae anticipated expenditure 预期开支
JCIm*6~ anticipated net profit 预期纯利
!g? ~<` anticipated revenue 预期收入
~ "l
a2 anti-inflation measure 反通货膨胀措施
^q"wd?((h anti-inflationary stance 反通货膨胀立场
qA- ya6 apparent deficit 表面赤字
ivd w1g|)h apparent financial solvency 表面偿债能力
y$)gj4k/D apparent partner 表面合伙人
Q9K+k* ?{N application for personal assessment 个人入息课税申请书
0F'75 application of fund 资金应用
CK
e application to release as liquidator and to destruct the books of accounts and documents
]{9oB-;, 申请免除清盘人职务及毁灭帐簿与文件
`Tzq vnn appointed actuary 委任精算师
5H6GZ:hp appointed auditor 委任核数师；委任审计师
'-#6;_ i< appointed trustee 委任的受托人
+n(H"I 7cU appointer 委任人
} ?P~qJ|1 apportioned pro rata 按比例分摊
t\2 myR3 apportionment 分配；分摊
}@ 'xEx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PN:8 H> apportionment formula 分摊方程式
/p,D01Ws}( apportionment of estate duty 遗产税的分摊
[5%/{W,~m appraisal 估价；评估
hp(n;(OR appreciable growth 可观增长
m[^;HwJ appreciable impact 显着影响
zIbl[ [M& appreciable increase 可观增长
/,v:!* appreciation 增值；升值
:,F^{ appreciation against other currencies 相对其他货币升值
Vvx(7p-GQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$"{V],:T
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;>=hQC{f> appropriation 拨款；拨用；拨付
|Sg *j -. appropriation account 拨款帐目
K*J8(/WkD Appropriation Bill 拨款法案
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A appropriation-in-aid system 补助拨款办法
vg5zsR0u approved assets 核准资产
$52Te3n approved basket stock 认可一篮子证券
RCt)qh+ approved budget 核准预算
C!w@Naj approved charitable donation 认可慈善捐款
T4
SByX9 approved charitable institution 认可慈善机构
"xdJ9Z-B approved currency 核准货币；认可货币
^&uWAQohL approved estimates 核准预算
3w )S=4lB approved estimates of expenditure 核准开支预算
'4sT+q approved overseas insurer 核准海外保险人
BO\l>\)Ir approved overseas trust company 核准海外信托公司
:Puv8[1i approved pooled investment fund 核准汇集投资基金
o*n""m approved provident fund scheme 认可公积金计划
Fc} wu W approved provision 核准拨款
6,G^iv6H approved redeemable share 核准可赎回股份
5q]u: approved regional stock 认可地区性证券
{s8''+Q#(- approved retirement scheme 认可退休金计划
hk ./G'E approved subordinated loan 核准附属贷款
T
GMHo{ ] arbitrage 套戥；套汇；套利
89l_%To arbitrageur 套戥者；套汇者
}jU{RR%6B arbitrary amount 临时款项
9[N' HpQ3 arrangement 措施；安排；协定
nVG\*#*]| arrears 欠款
z>j%-3_1 arrears of pay 欠付薪酬
Y tGH>0}h arrears of revenue 逾期未收税款；逾期未收的帐项
1jmhh !, articles of association 组织章程；组织细则；组织章程细则
jTw s0=F* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wri[#D { ascertainment of profit 确定利润
zJ9ZqC] "Asia Clear" “亚洲结算系统”
z!Kadqns Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hl~(& D1^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;$i9gP[|m Asian Development Fund [ADF] 亚洲发展基金
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x*#7Y Asian dollar bond 亚洲美元债券
S=aXmz< Asian dollar market 亚洲美元市场
~Y)Au?d(a Asian dollar rate 亚洲美元利率
qe(X5 ?#; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
` j>qOT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<O$'3 _S"D asked price 沽盘；喊价；索价；卖方报价
l%S z6 assessable income 应评税入息
tzpGKhrk6 assessable loss 应评税亏损
jo< sN assessable profit 应评税利润
N 5/TV% u assessable value 应评税值
0'97af assessed profit 估定利润
@YwaOc_% assessed value 经评估价值
D~f.)kkC4 assessment 评税；评定；估价；评税单
.M>u:,v assessment number 评税编号；估价编号
">fgoDQ assessment of additional tax 补加税评税
Q Hs=Zh;" assessment of performance 业绩评估；实绩评价
ciC4V^f Assessor 评税主任
qC\$>QU} asset price bubbles 资产价格泡沫
lYw A5|+ asset-backed securities 具资产保证的证券
<Mc:Cg8> assets accretion 资产增值
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km assets and liabilities 资产与负债
\f66ipZK* assets betterment statement 资产递增表；资产改进表
ip5s'S~ assets lending 实物放款；有抵押贷款
6\o. wq assets of the company passing on the death 死者去世时转移的公司资产
66L *6O 4 assets pledged as security for liabilities 用作负债抵押的资产
SgXXitg9+ assets portfolio 资产投资组合
r.ajw&J2 assets price 资产价格
Y_/Kd7,\~ assets quality 资产质素
[F/x U assets realization 资产变现
9: ~,T H assets refinancing arrangement 资产再集资安排
$E7yJ|p{ assets securitization 资产证券化
N_0&3PUSM assets situated outside Hong Kong 在香港以外地方的资产
McsqMI6 assets stripping 削减资产；拆卖资产
* n!0 assets value 资产值
^|sxbP assignee 承让人
q=nMZVVlF( assignment 转让；转让书；转让契
7DYD+N+T assignment of interest 权益转让
Z<,gSut'Y assignment of letters patent and trade mark 专利证书及商标转让
B 8s|VI assignment of property 物业转让；物业转让书
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assignment right 转让权
=m/2)R{ assignor 转让人
P `bR;2o associate 有联系的人；有关连人士；相联者；合伙人；联系人
L<QDC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n@mUQ6 associate member 附属会员
_)Qt,$ associated body corporate 相联法人团体
bfpW ^y associated company 相联公司；联属公司
>a4Bfnf"eI associated corporation 相联法团
zV80r+y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T@Q <oNU 公认会计师公会〔英国〕
B!tt e ) Association of Futures Exchange Brokers 香港期货经纪协会
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n^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]ipVN association of underwriters 承保人组织
-x_iqrB assumption of control 接管
t#pY2!/T3 assurance 担保；保险；转易；转易书
NX=dx&i >+ assurance of interest 权益的转易
b&_p"8)_ at 19XX price 按一九ＸＸ年价格计算
oNCDG|8 z at a discount 按赔价计算；按贴水价格计算；打折扣
fGe{7p6XV* at a premium 按溢价计算；按升水价格计算
i'5bPW at call 通知付款；按通知
2Q k\}KWs at constant market price 按固定市价计算
lmc-ofEv at constant price 按固定价格计算
pH~JPNng at cost 按成本计算
gR qz8UI at current market price 按当时市价计算；按现时市价计算
{W4t]Ff at current price 按当时价格计算；按现时价格计算
{(MG:
B at factor cost 按要素成本计算；按生产要素成本计算
|y=gp at money-of-the-day price 按付款当日价格计算
x< 3vA|o at or better 按指定或较佳价位〔买卖指令〕
Rw\DJJrz at par 按面值计算；平价
{
o;0Fx at sight 见票即付
ih;TQ!c+b at the close 按收市盘
:<(<tz7dj at the opening 按开市盘
*xjIl<`pK attestation 见证；见证条款
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8ykl at-the-money option 平价期权
RI*%\~6t? attorney 受权人；受托代表人
L"-&B$B: attornment 新拥有人承认书
. /g#< attributable profit 可归属利润
PQ(% 5c1e attributable share value 可归属股份价值
*|3z($*U] Auckland Stock Exchange 奥克兰证券交易所
v4 .V%tg! auction 拍卖
Q?;ntzi auctioneer 拍卖商
:|A db\b audit 审计；核数
Qp?+_<{ Audit Commission 审计署
^}[
N 4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jXDo!a| 4y 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〕
{vH8X(m audit review 帐目审查
iGlZFA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z)&HqqT3p audited account 审计帐目；经审计的帐目
a|53E<5X audited annual account 经审计的周年帐目
r 1a{Y8? audited balance sheet 经审计的资产负债表
ropiyT9; auditor 核数师；核数主任；审计师
k %rP*b* auditor's certificate 核数师证明书；审计师证明书
e/3hb) #; auditor's report 核数师报告；审计师报告
#3$|PM7,_ Aussie bond 澳元债券
0`thND)?O austerity budget 紧缩预算
_
o(h]G1]. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#P@r[VZ{6 Australia All Ordinaries Index 澳洲所有普通股票指数
{p\KB!Y- Australian Dollar [AUD] 澳元
24Tw1'mW Australian Options Market 澳大利亚期权市场
18HHEW{ Australian Securities Commission 澳洲证券事务监察委员会
_t [%@G>P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!Yf0y;e|: Australian Stock Exchange 澳大利亚证券交易所
l85" C Austrian Schilling [ATS] 奥地利先令
0cbF.Um8 authentication 认证；鉴证
J|q_&MX/ authority to purchase 委托购买证；委购书
mN Y z7N authorization 认可；核准；授权；授权书
_L72 Ae(_ authorization by direction 指示授权
xd. C&Dx5 authorization by instruction 指令授权
?(=B=a[ authorization by warrant 令状授权
e+WVN5"ID> authorization of unit trust 单位信托的认可
)5v .9N 6v authorized agent 指定代理人
cA\W|A) authorized capital 法定资本
l{AT)1;^ authorized clerk 出市员
?n+\T'f! authorized dealer 认可交易商
q<8HG_ authorized financial institution 认可财务机构
Z}C%%2Iz authorized fund 认可基金
aKy|$
{RC authorized fund house 获授权的基金公司；认可基金公司
`7A@\Ha3 authorized institution 认可机构
Ne EV !V8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fpi6pcof authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q!{Dw :7 authorized insurer 获授权保险人；获认可承保人
u"T^DrRlQ authorized investment 特准投资项目
HXQ r tJ authorized person 获授权人
lTP02|eK authorized representative 获授权代表
]*h}sn= authorized share capital 法定股本
ATH z~a automated quotation system 自动报价系统
qsRh ihPX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Sx"I]N 自动交易系统〔香港期货交易所有限公司〕
d!:So Z automatic adjustment mechanism 自动调整机制
*)1z-rH` automatic adjustment system 自动调整系统
J #]y KgT Automatic Clearing House 自动票据交换所
4\3t 5n automatic exchange rates accumulation system 自动化汇率累集系统
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<>A?87 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2Qj)@&zKe# automatic teller machine [ATM] 自动柜员机
\#r_H9&s6 autopay 自动转帐
` ahXn available assets 可用资产
{;/o4[jlg available fiscal reserve 现存财政储备
)]R?v,9*D available profit 可用利润
9="sx 8? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6KG 63`aQ average 平均；平均数；海损
WGx>{'LJ average basic salary 平均基本薪金
#w@Pa L iS average consumer expenditure 平均消费开支；一般消费开支
Hdx|k=-Q^ average cost 平均成本
{@%(0d{n} average cost of land production 增辟土地平均成本
>cb
gL% average daily turnover 平均每日成交额
s`YuH <8 average daily wage rate 平均每日工资率
F! e`i-xt average expenditure pattern 平均开支模式
TbVL71c average growth rate 平均增长率
^'4uTbxP_! average net fixed assets 固定资产平均净值
QEKFuY<E+ average of relatives 相对价格平均数
bl<7[J. average price 平均价格
z;fSd average propensity to consume 平均消费倾向；一般消费倾向
.
6dT5x8u average propensity to save 平均储蓄倾向；一般储蓄倾向
lz 6 A j average rate 平均率
r|@?v , average revenue 平均收入；平均收益
WRyLpTr- average stock 平均库存；平均存货
J.l% H U average yearly rent 平均年租
$H} Mn"G avoidance of double taxation 避免双重课税
y~jIA p avoidance of tax 避税
