A:
#:BkDidt2v A share Ａ股；甲类股份
{?lndBP< abatement of tax 减税；减扣免税额
m BvO<?ec ABN AMRO Bank N.V. 荷兰银行
/Yi4j,8!| above-the-line expenditure 线上项目支出；经常预算支出
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8I above-the-line receipt 线上项目收入；经常预算收入
3\}u#/V b ABSA Asia Limited 南非联合亚洲有限公司
)lLeL#]FLO absolute change 绝对数值变更
7Q|<6210 absolute expenditure 实际开支
:8O T absolute guideline figure 绝对准则数字
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absolute interest 绝对权益
v zs4tkG absolute order of discharge 绝对破产解除令
]CLM'$ absolute profit margin 绝对利润幅度
DQK?y= vf absolute value 实值；绝对值
[(Z(8{3 i absolutely vested interest 绝对既得权益
^ =^\=9"
b absorbed cost 已吸收成本；已分摊成本
KJyCfMH&:@ absorption 吸收；分摊；合并
A{\?]]/ absorption rate 吸收率；摊配率；分摊率
X>`03?L ACB Finance Limited 亚洲商业财务有限公司
C)j/!+nh acceptable form of reciprocity 合理的互惠条件
I\_2=mL acceptable rate 适当利率；适当汇率
$i +@vbU6 acceptance agreement 承兑协议
py\:u5QS acceptance for honour 参加承兑
bj@sci(1 ? acceptor 承兑人；接受人；受票人
E`_T_O=P acceptor for honour 参加承兑人
v@ QnS accident insurance 意外保险
+0U=UV)U Accident Insurance Association of Hong Kong 香港意外保险公会
U%bm{oVn accident insurance scheme 意外保险计划
QB X EM= accident year basis 意外年度基准
P6kD tUXF accommodation 通融；贷款
+ F o^NT accommodation bill 通融票据；空头票据
',g%L_8Sq accommodation party 汇票代发人
C~4SP CU account balance 帐户余额；帐户结余
E0RqY3 account book 帐簿
{Ni]S$ 7 account collected in advance 预收款项
Ojz'p5d`> account current book 往来帐簿
3m7 5mn y account of after-acquired property 事后取得的财产报告
Nzgi)xX0HX account of defaulter 拖欠帐目
?xv."I% account payable 应付帐款
uz+ WVmb account payee only [A/C payee only] 只可转帐；存入收款人帐户
2iM}YCV account receivable 应收帐款
v\dQjQu8 m account receivable report 应收帐款报表
n*$g1 HG6 account statement 结单；帐单；会计财务报表
./;u hj account title 帐户名称；会计科目
})<u ~r accountant's report 会计师报告
g]Y%c73 Accountant's Report Rules 会计师报告规则
glCpA$;VPu accounting and auditing procedure 会计与审计程序；会计与核数程序
OW rQKd Accounting Arrangements 《会计安排》
^vM6_=g2E% accounting basis 会计基础
&,<,!j)Jr accounting by Official Receiver 破产管理署署长呈交的帐目
R iAg: Accounting Circular 《会计通告》
rfVQX<95=/ accounting class 会计类别
,gZp/ yJ; accounting date 记帐日期；会计结算日期
'gor*-o:wu accounting for money 款项核算
Kd 1=mC Accounting Officer 会计主任
3'x>$5 W accounting period 会计报告期；会计期
v@Eb[7Kq/1 accounting policy 会计政策；会计方针
6M&ajl`o accounting practice 会计惯例
@2.
:fK accounting principle 会计准则
3 .#L accounting record 会计记录
QAx 9W% accounting report 会计报告
5ZkR3/h e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V0 {#q/q Accounting Society of China 中国会计学会
Drtg7v{@\ accounting statement 会计报表
2;T?ry7 accounting system 会计制度；会计系统
WqefH{PB accounting transaction 会计事项；帐务交易
+o4o!;E) accounting treatment 会计处理
Wjq 9f; accounting year 会计年度
]Xa]a}[uE accretion 增值；添加
LE{@J0r#n accrual 应计项目；应累算数目
Sak^J.~G[ accrual basis 应计制；权责发生制
;6R9k]5P% accrual basis accounting 应计制会计；权责发生制会计
kJ"rRsK accrue 应累算；应计
9Br+ ]F _i accrued benefit 应累算利益
@d{}M)6\! accrued charges 应计费用
U/{t " e accrued cumulative preference share dividend 应累算的累积优先股股息
Q 8Ek}O\MC accrued expenses 应累算费用
2~/`L=L accrued interest payable 应付利息；应计未付利息
&Qda | accrued interest receivable 应收利息；应计未收利息
C ibfuR accrued right 累算权益
\?v&JmEU accruing profit 应累算的利润
>WZ%P v * accumulated fiscal reserve 累积财政储备
MF.!D;s accumulated profit 累积利润；滚存溢利
gYN;F u-9Z accumulated reserve 累积储备
zUJXA:L9 accumulation of surplus income 累积收益盈余
<-N eusx% acquired assets 既得资产
)|v du acquisition 收购；购置；取得
t)8c rX}P acquisition cost 购置成本
j%3 $ytf|p acquisition expenses 购置费用
Tx&H 1 acquisition of 100% interest 收购全部股权
S+KK Gi_e acquisition of control 取得控制权
*0,*F ~n acquisition of fixed assets 购置固定资产
"k + :!D acquisition of shell “买壳”
:T$}@& - acquisition price 收购价
\mu';[gLd act of God 天灾
vM5I2C3_>! acting partner 执事合伙人
p&Nav,9x active market 买卖活跃的市场；交投畅旺的市场；旺市
9nQyPb6 active partner 积极参与的合伙人
n1|]ji[c active trading 交投活跃
gYbvCs8O! actual circulation 实际流通
v,ecNuy*d actual cost 实际成本
o7+<sL actual expenditure 实际开支；实际支出
74
ptd, actual income 实际入息；实际收入；实际收益
K e@Bf
actual market 现货市场
8bMw.u=F actual price 现货价；实际价格
$#e}9g. actual profit 实际利润
(421$w,B% actual quotation 实盘；实际价位；实际报价
M6cybEk` actual year basis 按实际年度计算
n5xG4.#G actuals 实货
anz7ae&P'K actuarial investigation 精算调查
`::j\3B&Y- actuarial principle 精算原则
Us "G X_ actuarial report 精算师报告
Ap\]v2G Actuarial Society of Hong Kong 香港精算学会
3@eI? (N actuarial valuation 精算师估值
~7}no}7 actuary 精算师
sR PQr ? ad referendum agreement 暂定协议；有待覆核的协定
rA<J^dX=C ad valorem duty 从价税；按值征税
;w% g*S ad valorem duty system 从价税制
:.H@tBi*E ad valorem fee 从价费
)N{PWSPs ad valorem tariff 从价关税
,agkV)H additional allowance 额外免税额
0j;|IU\ additional amount for unexpired risk 未过期风险的额外款额
`m AY K)N additional assessable profit 补加应评税利润
hHw1<! M additional assessment 补加评税
(1{OQ0N+x additional commitment 额外承担
ocW`sE?EED additional commitment vote 额外承担拨款
UlN}SddI9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-, = )O additional dependent parent allowance 供养父母额外免税额
+A,cdi9z additional provision 额外拨款
c?xeBC1- additional stamp duty 附加印花税
D0f7I:i1 additional tax 补加税罚款；补加税款
<C"}OW8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h*P0; V`UX adjudged bankrupt 被裁定破产
IP !zg|c, adjudicated bankrupt 裁定破产人
uTbMp~cYB adjudication fee 裁定费；评定印花税额手续费；评估契据费
Q(8W5Fb? adjudication of bankruptcy 裁定破产；宣告破产
mMhe,8E& adjudication of insolvency 裁定无力偿还债务
~|KMxY(: adjusted actual 经调整的实数；调整后的实数
G r d9yLF adjusted current assets 经调整的流动资产；调整后的流动资产
K1<l/
s adjusted figure 经调整的数字；调整后的数额
S9/\L6Rmf adjusted liabilities 经调整的负债；调整后的负债
Ej VB\6, adjusted loss 经调整的亏损；调整后的亏损
T? __ 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
I$i1o #H adjusted profit 经调整的利润；调整后的利润
yCg>]6B adjusted surplus 经调整的盈余额；调整后的盈余额
0XIrEwm@% adjusted value 经调整的价值；调整后的价值
B;{sr 'CP adjustment 调整；修订；理算〔保险〕
g ]} ] /\ adjustment centre 调剂中心
A@ k=Mk adjustment lag 调整过程的时间差距；调整时差
e8]mdU{) adjustment mechanism 调整机制
6B?1d
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J _| >rfW adjustment process 调整过程；调整程序
`+r5I5 adjustment range 调整幅度
VxAR,a1+n administered exchange rate 受管制汇率
p@zn mn - Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t;ga>^NA" administration expenses 行政费用
\@n/L{}(@ administration fee 手续费；行政费
1hp@.Fv administration in bankruptcy 破产管理
L/cbq*L administration order 遗产管理令
2,%ne ( administrator 管理人；遗产管理人
L' h'm{i administrator of the estate 遗产管理人
Ix5yQgnB}j admission of debt 债项承认书
t,P +~ A admission of proof 接纳债权证明
#$fFp advance 放贷款项；垫付款项；预支款项；预付款项
N=L
urXv advance account 暂支帐目；预付款帐户
mKq9mA"(E advance compensation 预付补偿金
qOa-@MN advance from shareholder 股东垫款
@49^WY advance pending reimbursement 预支以待日后付还
+~/zCJ;F advanced economy 先进经济体系
N4 mQN90t advancement 预付；预付财产
j({L6</x advances warrant 垫款令
!p9F'7;Y< advancing 贷出
qx? lCz a" adverse balance 逆差
%F/tbXy{ adverse exchange 逆汇
s^v,i
CH { advertisement addressed to shareholders 在报章刊登的致股东通告
#QDV_ziE5 advice for collection 托收通知书
I2l'y8)d advice of drawing 提款通知书；汇票通知书
hQ 8{
A7 advice of payment 付款通知
!kK KJ~,; Advisory Committee [Securities and Futures Commission]
@' ,;/j80 谘询委员会〔证券及期货事务监察委员会〕
da^9Fb Advisory Committee on Diversification 经济多元化谘询委员会
ta 4<d)nB affidavit 誓章；遗产申报誓章
Vis?cuU/ affidavit of no receipt 述明无收款的誓章
E0h!%/+-L affiliate 联号；联营公司；附属公司
kI;^V affiliated company 附属公司；联号；联营公司
bo"I:)n; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Tp6ysjao affordability 负担能力
dX3> j{_ African Development Bank [AfDB] 非洲开发银行
%E!0,y, : after-acquired property 事后取得的财产
fu&]t8MJC after-hours dealing 市后交易
G`W+m*[U+M after-tax profit 税后盈利；税后利润；税后溢利
v A{ [F7 agency agreement 代理协议
u1kbWbHu( agency expenses 代理机构的开支
hP#&]W3: agency fee 代理费
xO@OkCue Agency Law 《代理法》
p.IfJ| agent 代理人；承销人
e)bqE^JP agent of company 公司代理人
M*{e e0\`r agent's fee 代理人费；经纪费
|ZKchd8Yq aggregate 总计；总数；总体数字
]- `{kX aggregate amount 总款额；总额
wLbns qa aggregate assets and liabilities 总体资产与负债
Y{'G2) e aggregate at constant price 按固定价格计算的总体数字
Stw6%T- aggregate demand 总需求
y|mR'{$I aggregate gross position 总持仓量
Q& \k"X 1 aggregate limit 总限额
v>P){VT aggregate of salaries tax 合计薪俸税
?d%}K76V< aggregate performance 总体表现；总体业绩
yI;Q b7|^ aggregate supply 总体供应
)G|U B8] aggregate surplus 总盈余
Mt:(w;Y aggregate total 整体总额
`'QPe42 aggregate value 总值；合计价值
t8[:}[Jx aggregated basis 合计基准
[6tQv<}^ aggregated net chargeable income 合计应课税入息实额
E0PBdiD6hs aggregation 合并计算；合计；总和
2g v(`NKYE aggregation of incomes of husband and wife 夫妇入息合并计算
hv)($; aggregation of property 财产的总和
;Os3
! agio 差价；贴水
<Jk|Bmw; 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》
i\'N1S<D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#>V;ZV 5" 《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》
_ 8>"&1n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w$!n8A qs 《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》
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4WWQ5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"8X+F% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J.d `tiN agreement for a settlement 授产协议
Tk:y>P!%a agreement for assignment 转让协议
.PxM
#;i2 agreement for sale 售卖协议；买卖协议
_ Owz% agreement for sale and purchase 买卖协议
J5"*OH:f agreement for the payment of interest 支付利息协议
*$1)& 2i agreement for the repayment of money 还款协议
5%$#3LT| agreement of reinsurance 再保险协议
3WY W]) Agricultural Bank of China 中国农业银行
m}E$6E^~O air passenger departure tax 飞机乘客离境税
koU.`l. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;D7jE+ airport tax 机场税
A!~ o?ej alcohol duty 酒精税
^pP
14y*go alienation 让与；让渡；转让
gs3}rW alimony 生活费；赡养费
A.FI] K@ All Ordinaries Index [AOI] 所有普通股指数
o5R\7}]GE all risks 全险；综合险
6M9rC[h\ All Sales Record for Stock Market 《股票市场成交报告》
H6eGLg={ Allied Capital Resources Limited 新联财务有限公司
#Grm-W9E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]gW J, allocation letter 拨款信件
S7vE[VF5 allocation of fund 分配款项；预留款项
one>vi`= allocation of profit 利润分配；溢利分配
GwULtRa/ allocation warrant 拨款令
-iHhpD9"X allotment 分配；配股
:KLD~k7yA( allotment notice 股份配售通知；配股通知
IY&a! allotment of shares 股份分配
;z>YwRV allowable 可获宽免；免税的
on\\;V_ /Q allowable business loss 可扣除的营业亏损
> R <fm allowable expenses 可扣税的支出
[C6?:'}FA allowance 免税额；津贴；备抵；准备金
\zUsHK?L"t allowance for debts 债项的免税额
NC }#P< U allowance for depreciation by wear and tear 耗损折旧免税额
u| c+w)a allowance for funeral expenses 殡殓费的免税额
-Me\nu8(RF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A.b#r [ allowance for repairs and outgoings 修葺及支出方面的免税额
^xwFjQXx allowance to debtor 给债务人的津贴
(Wqhuw!u alteration of capital 资本更改
(YOgQ)}, alternate trustee 候补受托人
I .ty-X] amalgamation 合并
z"#.o^5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!)=o,sVA ambit of charges 征税范围；收费范围
CmOb+:4@K amended valuation 经修订的估值
Ul
Iw&U American Commodities Exchange 美国商品交易所
+q$|6? American Express Bank Limited 美国运通银行
p rgjU American Stock Exchange 美国证券交易所
3@L%#]xwi amortization 摊销
Cs{f'I amount due from banks 存放银行同业的款项
h~p}08 amount due from banks abroad 存放海外银行同业的款项
jHCKV amount due from holding companies 控股公司欠款
|_ *$+ amount due from local banks 存放本港银行同业的款项
Kc0OLcu^d amount due to banks 银行同业的存款
vp@+wh]# amount due to banks abroad 海外银行同业的存款
[4 j;FN Fa amount due to holding companies 控股公司存款
v3Yj2LSqx amount due to local banks 本港银行同业的存款
bB-v ar amount due to outport banks 外埠银行同业的存款
h'p0V@!N amount for note issue 发行纸币的款额
;>9pJ72r amount of bond 担保契据的款额
rE:>G]j6 amount of consideration 代价款额
{ )qP34rM amount of contribution 供款数额
~tvoR&{ I amount of indebtedness 负债款额
GB3B4)cX4Y amount of principal of the loan 贷款本金额
: 4WbDe R amount of rates chargeable 应征差饷数额
l0{DnQA> I amount of share capital 股本额
P} `1#$ amount of sums assured 承保款额
h : R)KM amount of variation 变动幅度
0)!z hO_} amount of vote 拨款数额
,be?GAq amount payable 应付款额
m5N&7qgp amount receivable 应收款额
wlM
?gQXU[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w ZAXfNA analysis 分析
~0 |hobk ancillary risk 附属风险
2\de |' annual account 周年帐目；周年帐目报表；年度决算；年结
~*Qpv&y) annual accounting date 年结日期
m 9@n annual allowance 每年免税额；年积金；年度津贴；年津
1 7oxD annual balance 年度余额
su;S)yZb annual disposable income 每年可动用收入
a7G2C oM8 annual estimates 周年预算
di2=P)3 annual fee 年费
/g''-yT7# annual general meeting 周年大会
ASw |sw annual growth rate 年增率；每年增长率
Zd ,= annual long-term supplement 长期个案每年补助金
sEyl\GL annual pensionable emolument 可供计算退休金的年薪
c&-$?f
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{2r7:nvR Annual Report on the Consumer Price Index 《消费物价指数年报》
P*Sip?tdE annual return 周年报表；周年申报表；每年报税表格
z_@zMLs Annual Return Rules 《周年报表规则》
FaE o rQ annual review of consumer prices 每年消费物价回顾
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annual roll-forward basis 逐年延展方式
Els= :4 annual salary 年薪
[uQZD1<q annual statement 年度报表；年度决算表
NfF:[qwh Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@0,dyg<$> annuitant 年金受益人
a| uZJ* annuity 年金
f"N3;,Oc annuity contract 年金合约
{PtTPz annuity on human life 人寿年金
8 { %9%{ antecedent debt 先前的债项
L"%eQHEC& ante-dated cheque 倒填日期支票
z
5+]Z a~ anticipated expenditure 预期开支
+lJ]-U|P anticipated net profit 预期纯利
$]J IA| anticipated revenue 预期收入
Eo&qc 17)` anti-inflation measure 反通货膨胀措施
,D , f9 anti-inflationary stance 反通货膨胀立场
y|{?>3 apparent deficit 表面赤字
\'Kj.EO{?$ apparent financial solvency 表面偿债能力
$#3<rcOq apparent partner 表面合伙人
z|)1l` application for personal assessment 个人入息课税申请书
[Od9,XBa application of fund 资金应用
.fY<"2 g application to release as liquidator and to destruct the books of accounts and documents
l>Ja[`X@ 申请免除清盘人职务及毁灭帐簿与文件
y4rJ- appointed actuary 委任精算师
Z3>3& |& appointed auditor 委任核数师；委任审计师
_)2TLA
n3 appointed trustee 委任的受托人
>Eg . c appointer 委任人
hp V
/F apportioned pro rata 按比例分摊
}A/&]1GWk apportionment 分配；分摊
6F/
OlK< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jYID44$ apportionment formula 分摊方程式
yc=#Jn?S apportionment of estate duty 遗产税的分摊
q<[ke
appraisal 估价；评估
}IkEyJsk appreciable growth 可观增长
h_G Bx|c appreciable impact 显着影响
W;]U P$5l appreciable increase 可观增长
./ y[< e appreciation 增值；升值
]V^.!=gh$ appreciation against other currencies 相对其他货币升值
6v O) s!b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6-14Htsk6 appreciation tax 增值税
4 Olv8nOe< appropriation 拨款；拨用；拨付
i }F;fWZ` appropriation account 拨款帐目
)"jn{% /t Appropriation Bill 拨款法案
] {+M>i[ appropriation-in-aid system 补助拨款办法
[k 7N +W8 approved assets 核准资产
fUKdC \WL approved basket stock 认可一篮子证券
LY :?OGh approved budget 核准预算
?mfWm{QTt approved charitable donation 认可慈善捐款
8!Mz r1: approved charitable institution 认可慈善机构
,xe@G)a approved currency 核准货币；认可货币
%a E7id>v6 approved estimates 核准预算
(`.qG
&6p approved estimates of expenditure 核准开支预算
G:C6`uiy` approved overseas insurer 核准海外保险人
tSc >@Q_| approved overseas trust company 核准海外信托公司
r9a! ,^}F approved pooled investment fund 核准汇集投资基金
&t|V:_?/x approved provident fund scheme 认可公积金计划
!XA%[u approved provision 核准拨款
!2U7gVt"* approved redeemable share 核准可赎回股份
Mth`s{sATa approved regional stock 认可地区性证券
@j2*.ee approved retirement scheme 认可退休金计划
HT=Am approved subordinated loan 核准附属贷款
Yn]y d1 arbitrage 套戥；套汇；套利
P| P fG= arbitrageur 套戥者；套汇者
Iki+5 arbitrary amount 临时款项
) a\DS yr arrangement 措施；安排；协定
#0<y 0uJ(y arrears 欠款
IH5} Az arrears of pay 欠付薪酬
'7LJuMp$# arrears of revenue 逾期未收税款；逾期未收的帐项
],}afa!A articles of association 组织章程；组织细则；组织章程细则
S ]%U] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A.C278^O8 ascertainment of profit 确定利润
imCl{vt(kj "Asia Clear" “亚洲结算系统”
xnuv4Z}]t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+IO1ipc4cE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
< Dj $0g Asian Development Fund [ADF] 亚洲发展基金
+6 M+hO] Asian dollar bond 亚洲美元债券
=
EChH@3 Asian dollar market 亚洲美元市场
%OTA5 Asian dollar rate 亚洲美元利率
'Kzr-)JS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:;*#Qh3" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kPX2e h asked price 沽盘；喊价；索价；卖方报价
pM'IQ3N assessable income 应评税入息
5v>{Z0TE[6 assessable loss 应评税亏损
. (*kgv@3x assessable profit 应评税利润
H^PqYLj N assessable value 应评税值
_
kSPUP5 assessed profit 估定利润
+V+*7s%f L assessed value 经评估价值
r~G]2*3 assessment 评税；评定；估价；评税单
eo *u(@ assessment number 评税编号；估价编号
6n6VEwYj assessment of additional tax 补加税评税
/mB Beg^a assessment of performance 业绩评估；实绩评价
B XK::M+ Assessor 评税主任
Ril21o! j asset price bubbles 资产价格泡沫
azDC'.3{p asset-backed securities 具资产保证的证券
+x9"#0|k; assets accretion 资产增值
9<(K6Q assets and liabilities 资产与负债
& A9A#It assets betterment statement 资产递增表；资产改进表
1S[5#ewB;j assets lending 实物放款；有抵押贷款
#u<o EDQ assets of the company passing on the death 死者去世时转移的公司资产
F2PLy
q assets pledged as security for liabilities 用作负债抵押的资产
|` Oa/\ U assets portfolio 资产投资组合
Ad`[Rt']kI assets price 资产价格
Neo^C_[vN assets quality 资产质素
KIAe36.~ assets realization 资产变现
ldCKSWIi- assets refinancing arrangement 资产再集资安排
e9Ul A assets securitization 资产证券化
Il^ \3T+ assets situated outside Hong Kong 在香港以外地方的资产
>xZhK63C/ assets stripping 削减资产；拆卖资产
VM] GYz|#] assets value 资产值
N{hF [F assignee 承让人
*e-ptgO assignment 转让；转让书；转让契
Q{l*6 2Bx assignment of interest 权益转让
v<7Gln assignment of letters patent and trade mark 专利证书及商标转让
D _bkUR1 assignment of property 物业转让；物业转让书
^`jZKh8)h assignment right 转让权
; &W; assignor 转让人
lR@i`)'?U associate 有联系的人；有关连人士；相联者；合伙人；联系人
$ nfBv f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+F7<5YW&( associate member 附属会员
3?*M{Y| associated body corporate 相联法人团体
d(DX(xg associated company 相联公司；联属公司
:<t{ =0G associated corporation 相联法团
8G5) o` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4g 6ksdFQ 公认会计师公会〔英国〕
?lc[ hH Association of Futures Exchange Brokers 香港期货经纪协会
r}y[r }vk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V@f 6Lj association of underwriters 承保人组织
AJ#m6`M+EK assumption of control 接管
.W@(nQ -< assurance 担保；保险；转易；转易书
$['7vcB^ assurance of interest 权益的转易
<nb3~z1 at 19XX price 按一九ＸＸ年价格计算
$p0 /6c at a discount 按赔价计算；按贴水价格计算；打折扣
DD@)z 0W at a premium 按溢价计算；按升水价格计算
O+E1M=R6h at call 通知付款；按通知
_Vo)<--+I at constant market price 按固定市价计算
'Wf?elB+ at constant price 按固定价格计算
I NPYJ#% at cost 按成本计算
^)hA Vf~E at current market price 按当时市价计算；按现时市价计算
@m/;ZQ at current price 按当时价格计算；按现时价格计算
Tbi ]oB# at factor cost 按要素成本计算；按生产要素成本计算
c>R`jb@$N at money-of-the-day price 按付款当日价格计算
S 7UZGGjTk at or better 按指定或较佳价位〔买卖指令〕
ib(>vp$V at par 按面值计算；平价
SvX=isu!. at sight 见票即付
U BhciZ at the close 按收市盘
Y3P .| at the opening 按开市盘
`\/toddUh[ attestation 见证；见证条款
Y(hW(bd; at-the-money option 平价期权
l- 1]w$
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SY$J+YBLM attornment 新拥有人承认书
r)6uX attributable profit 可归属利润
bSrRsgKvT attributable share value 可归属股份价值
w\o)bn Auckland Stock Exchange 奥克兰证券交易所
+
%MO7vL auction 拍卖
(Pk"NEP auctioneer 拍卖商
aJ5H3X} Y audit 审计；核数
c7+Djqs Audit Commission 审计署
aE7u5 PM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HBh` 2Q 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〕
mFqSD audit review 帐目审查
" K 8&{= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
fjIcB+Z audited account 审计帐目；经审计的帐目
_e?q4>B)c audited annual account 经审计的周年帐目
]DC;+;8Jc audited balance sheet 经审计的资产负债表
\);.0 auditor 核数师；核数主任；审计师
5!'R'x5e auditor's certificate 核数师证明书；审计师证明书
HDF!` auditor's report 核数师报告；审计师报告
o%Be0~n' Aussie bond 澳元债券
AezvBY0'`z austerity budget 紧缩预算
p~Hvl3SxR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4AY
_#f5u Australia All Ordinaries Index 澳洲所有普通股票指数
*<*0".# Australian Dollar [AUD] 澳元
y:[BP4H ?y Australian Options Market 澳大利亚期权市场
<#+oQ>5s Australian Securities Commission 澳洲证券事务监察委员会
zU
f>db Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u FwU-LCe Australian Stock Exchange 澳大利亚证券交易所
)\T@W Austrian Schilling [ATS] 奥地利先令
~9JW#HHzn authentication 认证；鉴证
|'V DI]p& authority to purchase 委托购买证；委购书
[!1)mR authorization 认可；核准；授权；授权书
Fw_
(q! authorization by direction 指示授权
K qM! ! authorization by instruction 指令授权
;YK!EMM4!h authorization by warrant 令状授权
Aautih@LX authorization of unit trust 单位信托的认可
gEZwW] r- authorized agent 指定代理人
NX zU0 authorized capital 法定资本
tmO;:n <N authorized clerk 出市员
*:=];1 O authorized dealer 认可交易商
EKZ$Q4YE authorized financial institution 认可财务机构
s<A*[ authorized fund 认可基金
Q~fwWp-J authorized fund house 获授权的基金公司；认可基金公司
Yv) Bj authorized institution 认可机构
yWj9EHQU[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D 4< -8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ss? ] authorized insurer 获授权保险人；获认可承保人
Y%<`;wK=^ authorized investment 特准投资项目
\*f;!{P{ authorized person 获授权人
az0cS*@ authorized representative 获授权代表
Vh"MKJ'R^ authorized share capital 法定股本
<,jAk4 automated quotation system 自动报价系统
<Ctyht0c. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,f} h} 自动交易系统〔香港期货交易所有限公司〕
H4M{_2DO automatic adjustment mechanism 自动调整机制
N H'1rt(w automatic adjustment system 自动调整系统
zuUT S[ Automatic Clearing House 自动票据交换所
jja{*PZ6H automatic exchange rates accumulation system 自动化汇率累集系统
ds-
yif6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y)$52m5rM automatic teller machine [ATM] 自动柜员机
^9&b+u=X autopay 自动转帐
)-=2w-ZX available assets 可用资产
CN$I:o04C available fiscal reserve 现存财政储备
?n!lU r$:y available profit 可用利润
{IJ-4> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C&=x3Cz average 平均；平均数；海损
BjM+0[HC average basic salary 平均基本薪金
O$a#2p& average consumer expenditure 平均消费开支；一般消费开支
; ;<J
x. average cost 平均成本
31WZJm^ average cost of land production 增辟土地平均成本
q1 H=/[a average daily turnover 平均每日成交额
K!GUv{fp average daily wage rate 平均每日工资率
Z[Wlyb0 average expenditure pattern 平均开支模式
:~yzDk\I"- average growth rate 平均增长率
C E)*qFs average net fixed assets 固定资产平均净值
:`D'jF^S average of relatives 相对价格平均数
Q Q@9_[N average price 平均价格
/:U1!9.y average propensity to consume 平均消费倾向；一般消费倾向
AlO,o[0 average propensity to save 平均储蓄倾向；一般储蓄倾向
Y U&4yk lE average rate 平均率
Ig<}dM.Z[ average revenue 平均收入；平均收益
vCj4;P g average stock 平均库存；平均存货
Hw Z^D= A average yearly rent 平均年租
xJ-*%'(KZ avoidance of double taxation 避免双重课税
1Yud~[c avoidance of tax 避税
