A:
41 S.&-u A share Ａ股；甲类股份
)5479Eb_ abatement of tax 减税；减扣免税额
E,/<; ABN AMRO Bank N.V. 荷兰银行
t Lz,t&h above-the-line expenditure 线上项目支出；经常预算支出
i Sm
.E above-the-line receipt 线上项目收入；经常预算收入
8)w xc1 ABSA Asia Limited 南非联合亚洲有限公司
FKX+
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:?*|D p1 absolute expenditure 实际开支
kma)DW absolute guideline figure 绝对准则数字
/5l"rni absolute interest 绝对权益
!Rq.L absolute order of discharge 绝对破产解除令
1T agQ absolute profit margin 绝对利润幅度
[T(XwA ) absolute value 实值；绝对值
Y2 j>@ absolutely vested interest 绝对既得权益
R0l5"l*@+ absorbed cost 已吸收成本；已分摊成本
TvbkvK absorption 吸收；分摊；合并
V?.')?'V absorption rate 吸收率；摊配率；分摊率
(&W&1KT ACB Finance Limited 亚洲商业财务有限公司
C [Ap&S acceptable form of reciprocity 合理的互惠条件
]r^/:M acceptable rate 适当利率；适当汇率
s?:&# acceptance agreement 承兑协议
c,K)* HB acceptance for honour 参加承兑
Zt;dPYq> acceptor 承兑人；接受人；受票人
Q (3Na 6 acceptor for honour 参加承兑人
%a_ rYrL accident insurance 意外保险
(SEE(G3 5 Accident Insurance Association of Hong Kong 香港意外保险公会
bK\Mn95] accident insurance scheme 意外保险计划
|[ RoR accident year basis 意外年度基准
T Q{rg2_T accommodation 通融；贷款
Vw^2TRU accommodation bill 通融票据；空头票据
T ke3X\| accommodation party 汇票代发人
_{]\} =@ account balance 帐户余额；帐户结余
i; qb\ account book 帐簿
3?d o|> account collected in advance 预收款项
[dQL6k";b account current book 往来帐簿
t==C dCl account of after-acquired property 事后取得的财产报告
Xiy9Oeq2uh account of defaulter 拖欠帐目
<? Z [X{ account payable 应付帐款
\ r ^#a account payee only [A/C payee only] 只可转帐；存入收款人帐户
|8bqn^@$t account receivable 应收帐款
zA
; 7Nv$3 account receivable report 应收帐款报表
\I@hDMqv account statement 结单；帐单；会计财务报表
/ bxu{| . account title 帐户名称；会计科目
&y7<h>z accountant's report 会计师报告
e;*GbXd| Accountant's Report Rules 会计师报告规则
,v#F6xv8 accounting and auditing procedure 会计与审计程序；会计与核数程序
1[;
7Ay Accounting Arrangements 《会计安排》
[{i"Au] accounting basis 会计基础
1&,d,< accounting by Official Receiver 破产管理署署长呈交的帐目
u\jQe @j
' Accounting Circular 《会计通告》
- kGwbV} accounting class 会计类别
k3HPY}- accounting date 记帐日期；会计结算日期
H 8'q Y accounting for money 款项核算
B#+0jdF; Accounting Officer 会计主任
o#D;H[' A accounting period 会计报告期；会计期
K~C6dy
accounting policy 会计政策；会计方针
EO_:C9=d{ accounting practice 会计惯例
vky@L! &, accounting principle 会计准则
D <16m<b accounting record 会计记录
,esryFRG accounting report 会计报告
tRl01&0S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g+X .8>= Accounting Society of China 中国会计学会
Rz #& v accounting statement 会计报表
~yGD("X accounting system 会计制度；会计系统
.J0Tn,m accounting transaction 会计事项；帐务交易
XTibx;yd< accounting treatment 会计处理
uPmK: 9]3R accounting year 会计年度
k
Y}r^NaQA accretion 增值；添加
[1LlzCAFBw accrual 应计项目；应累算数目
q)m0n237P accrual basis 应计制；权责发生制
RjcU0$Hi accrual basis accounting 应计制会计；权责发生制会计
)V6Bzn}9 accrue 应累算；应计
'P:u/Sq?m accrued benefit 应累算利益
R2e":`0I accrued charges 应计费用
/.1yxb#Z?, accrued cumulative preference share dividend 应累算的累积优先股股息
>!D^F]CH accrued expenses 应累算费用
iF_#cmSy$ accrued interest payable 应付利息；应计未付利息
3tt3 :`g accrued interest receivable 应收利息；应计未收利息
f"{ |c@% accrued right 累算权益
Q{:5gh accruing profit 应累算的利润
c*k%r2' accumulated fiscal reserve 累积财政储备
]T?Py) accumulated profit 累积利润；滚存溢利
(}#8$ ) accumulated reserve 累积储备
S`\03(zDA accumulation of surplus income 累积收益盈余
I1a>w=x!+ acquired assets 既得资产
] gw[
~ acquisition 收购；购置；取得
InAx;2'A: acquisition cost 购置成本
dr[sSBTY" acquisition expenses 购置费用
Wq+a5[3" acquisition of 100% interest 收购全部股权
wm'a)B? acquisition of control 取得控制权
m\0Xh* acquisition of fixed assets 购置固定资产
~YH'&L.O acquisition of shell “买壳”
3w>S?"W# acquisition price 收购价
kL7n`o act of God 天灾
:j)v=qul acting partner 执事合伙人
v7h!'U[/ active market 买卖活跃的市场；交投畅旺的市场；旺市
`<"@ &N^d active partner 积极参与的合伙人
Y UGEGX w active trading 交投活跃
H,{W rWA actual circulation 实际流通
B%.vEk) * actual cost 实际成本
?f8)_t}^\ actual expenditure 实际开支；实际支出
=^9I)JW actual income 实际入息；实际收入；实际收益
TI<?h(*R_ actual market 现货市场
Q| 6lp actual price 现货价；实际价格
]U,c`?[7# actual profit 实际利润
X%Lhu6F actual quotation 实盘；实际价位；实际报价
4eRV?tE9 actual year basis 按实际年度计算
2m*g,J?ql actuals 实货
(\I9e Bm actuarial investigation 精算调查
&tJ!cTA.- actuarial principle 精算原则
;!C~_{/t actuarial report 精算师报告
*3Vic Actuarial Society of Hong Kong 香港精算学会
}x9D;%)/ actuarial valuation 精算师估值
^5GyW`a}
actuary 精算师
}MiEbLduN ad referendum agreement 暂定协议；有待覆核的协定
7eR%zNDa ad valorem duty 从价税；按值征税
q;)+O#CR ad valorem duty system 从价税制
<Wwcd8d ad valorem fee 从价费
N,4. %| 1 ad valorem tariff 从价关税
dPm_jX additional allowance 额外免税额
G2[? b2)8 additional amount for unexpired risk 未过期风险的额外款额
t |5T,YFG additional assessable profit 补加应评税利润
WXj
iKW( additional assessment 补加评税
\{@n >Mh additional commitment 额外承担
$!ATj`}kb additional commitment vote 额外承担拨款
V ?zCON additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nj (\+l5 additional dependent parent allowance 供养父母额外免税额
C5F=J8pY additional provision 额外拨款
%aB
RL6 additional stamp duty 附加印花税
jY +u OH additional tax 补加税罚款；补加税款
.,9e~6} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
QyEGK adjudged bankrupt 被裁定破产
%0 gcNk"= adjudicated bankrupt 裁定破产人
QF7 4' adjudication fee 裁定费；评定印花税额手续费；评估契据费
S=@bb$4-T adjudication of bankruptcy 裁定破产；宣告破产
7;i [ adjudication of insolvency 裁定无力偿还债务
}<9IH%sgF adjusted actual 经调整的实数；调整后的实数
] oMtqkiR adjusted current assets 经调整的流动资产；调整后的流动资产
XH`W( adjusted figure 经调整的数字；调整后的数额
n$u@v(I adjusted liabilities 经调整的负债；调整后的负债
Bs!F |x( adjusted loss 经调整的亏损；调整后的亏损
qj #C8Tc7 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
u E]Z,`e adjusted profit 经调整的利润；调整后的利润
* q$O6B- adjusted surplus 经调整的盈余额；调整后的盈余额
A hCqQ.O71 adjusted value 经调整的价值；调整后的价值
XZ&cTjNB& adjustment 调整；修订；理算〔保险〕
^aONuG9 adjustment centre 调剂中心
}ZKG- ~ adjustment lag 调整过程的时间差距；调整时差
? koIZ adjustment mechanism 调整机制
k0(_0o adjustment of loss 亏损调整
;_oJGII?br adjustment process 调整过程；调整程序
?s-Z3{k adjustment range 调整幅度
5{Oq* | administered exchange rate 受管制汇率
wR%F>[ 6.{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*I6W6y;E= administration expenses 行政费用
wxc24y administration fee 手续费；行政费
/n3 Qcht administration in bankruptcy 破产管理
u= =`]\_@ administration order 遗产管理令
}I 3m 8A administrator 管理人；遗产管理人
; "K"S[ administrator of the estate 遗产管理人
1KMSBLx admission of debt 债项承认书
"|^-Yk\U admission of proof 接纳债权证明
[a[.tR38e advance 放贷款项；垫付款项；预支款项；预付款项
b uu /Nz$ advance account 暂支帐目；预付款帐户
,vh $G 7D advance compensation 预付补偿金
8-u #<D . advance from shareholder 股东垫款
@k m@\w advance pending reimbursement 预支以待日后付还
lvd ` _+P$ advanced economy 先进经济体系
@d1YN]ede advancement 预付；预付财产
3Jh!YzI8 advances warrant 垫款令
l8~s#:v6X advancing 贷出
%E k!3t adverse balance 逆差
Ef]<0Tm]: adverse exchange 逆汇
(Zz8 ldO advertisement addressed to shareholders 在报章刊登的致股东通告
dQQ!QbI(. advice for collection 托收通知书
6 BdK)s advice of drawing 提款通知书；汇票通知书
5XzN%<_h9 advice of payment 付款通知
d2U+%%Tdw Advisory Committee [Securities and Futures Commission]
L &,&SDr 谘询委员会〔证券及期货事务监察委员会〕
Fxx -2(U Advisory Committee on Diversification 经济多元化谘询委员会
PY76;D*` affidavit 誓章；遗产申报誓章
pdySip< affidavit of no receipt 述明无收款的誓章
E'cI} q affiliate 联号；联营公司；附属公司
4G3u8)b= affiliated company 附属公司；联号；联营公司
$}8@?>-w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gjL+8Rk affordability 负担能力
0CpE, gg African Development Bank [AfDB] 非洲开发银行
wec_=E qK0 after-acquired property 事后取得的财产
r X}FhBl5 after-hours dealing 市后交易
Xx+eG V";` after-tax profit 税后盈利；税后利润；税后溢利
'',g}WvRwe agency agreement 代理协议
{X EX0|TZ agency expenses 代理机构的开支
wM1&_%N agency fee 代理费
\&MJ(F>vJ Agency Law 《代理法》
{%+UQ!]d8 agent 代理人；承销人
3]li3B' agent of company 公司代理人
)qua0'y]@ agent's fee 代理人费；经纪费
cw/E?0MWb aggregate 总计；总数；总体数字
+'0V6 \y aggregate amount 总款额；总额
O)8$aAJ)V aggregate assets and liabilities 总体资产与负债
vI20G89E aggregate at constant price 按固定价格计算的总体数字
v];P| Fi aggregate demand 总需求
V.-cm51I aggregate gross position 总持仓量
:Xs3Vh,V aggregate limit 总限额
w'6sJ#ba( aggregate of salaries tax 合计薪俸税
mfx-Ja_a aggregate performance 总体表现；总体业绩
5q;c=oRUj aggregate supply 总体供应
TXS{= aggregate surplus 总盈余
Sfa;;7W@R aggregate total 整体总额
p|>m 2(| aggregate value 总值；合计价值
odTa 2$O aggregated basis 合计基准
.G-L/*&% aggregated net chargeable income 合计应课税入息实额
<)a7Nrc\T aggregation 合并计算；合计；总和
SajasjE!^1 aggregation of incomes of husband and wife 夫妇入息合并计算
+n>p"+c aggregation of property 财产的总和
ix_&os]L_ agio 差价；贴水
"9X1T] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
f 7b6!R;z_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|)y-EBZe\" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
KP)t,\@f! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%z6_ ,|% 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
m Eg3.| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`O]$ FpO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<<PXh&wu0 agreement for a settlement 授产协议
S1o[)q
agreement for assignment 转让协议
}z F,dst agreement for sale 售卖协议；买卖协议
0[f[6mm%m agreement for sale and purchase 买卖协议
: ?j]W2+kR agreement for the payment of interest 支付利息协议
Jb6)U] agreement for the repayment of money 还款协议
&Eh OSu agreement of reinsurance 再保险协议
$/crb8-C Agricultural Bank of China 中国农业银行
.aQ8I1~ air passenger departure tax 飞机乘客离境税
.#}A/V.-Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CI1K:K AM airport tax 机场税
! n<SpW; alcohol duty 酒精税
+xS<^;
alienation 让与；让渡；转让
~NTKWRaR alimony 生活费；赡养费
R0u rt All Ordinaries Index [AOI] 所有普通股指数
Py\/p Fvg all risks 全险；综合险
5fy{! All Sales Record for Stock Market 《股票市场成交报告》
>VppM ` Allied Capital Resources Limited 新联财务有限公司
+E']&v$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
iXLH[uhO; allocation letter 拨款信件
c-* *~tb( allocation of fund 分配款项；预留款项
>c$3@$ allocation of profit 利润分配；溢利分配
~U 4Cf > allocation warrant 拨款令
b$sT`+4q allotment 分配；配股
|j 4p allotment notice 股份配售通知；配股通知
30YH}b#B allotment of shares 股份分配
Ln8r~[tVE< allowable 可获宽免；免税的
]sI\. a allowable business loss 可扣除的营业亏损
u{ cb[M allowable expenses 可扣税的支出
xYY^tZIV allowance 免税额；津贴；备抵；准备金
'=(D7F; allowance for debts 债项的免税额
d~q7! allowance for depreciation by wear and tear 耗损折旧免税额
Sq x'nXgO allowance for funeral expenses 殡殓费的免税额
Te `MIR allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NNMn,J allowance for repairs and outgoings 修葺及支出方面的免税额
LRR)T: e}q allowance to debtor 给债务人的津贴
kP1cwmZ7F alteration of capital 资本更改
a4 mRu|x alternate trustee 候补受托人
|-TxX:O- amalgamation 合并
|S]T,`7u ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IdCE<Oj\ ambit of charges 征税范围；收费范围
,n`S
, amended valuation 经修订的估值
uR.`8s | American Commodities Exchange 美国商品交易所
4|UtE<<b American Express Bank Limited 美国运通银行
&\
K American Stock Exchange 美国证券交易所
?:6w6GwAA amortization 摊销
Bkg./iP5x amount due from banks 存放银行同业的款项
-b)3+#f amount due from banks abroad 存放海外银行同业的款项
`7oYXk amount due from holding companies 控股公司欠款
/m4Y8 7 amount due from local banks 存放本港银行同业的款项
l{Et:W%| amount due to banks 银行同业的存款
w~3z) ; amount due to banks abroad 海外银行同业的存款
@O|`r(le amount due to holding companies 控股公司存款
o1k+dJUd amount due to local banks 本港银行同业的存款
t]T't=' amount due to outport banks 外埠银行同业的存款
G[=; 519 amount for note issue 发行纸币的款额
tYG6Gl amount of bond 担保契据的款额
2t?Vl%< amount of consideration 代价款额
=7EkN% V:{ amount of contribution 供款数额
)6%a9& ~H amount of indebtedness 负债款额
}@~+%_; amount of principal of the loan 贷款本金额
j
Y(|z*| amount of rates chargeable 应征差饷数额
]MC5 uKn amount of share capital 股本额
[ #fz [U amount of sums assured 承保款额
k\RS L amount of variation 变动幅度
-XnOj2 amount of vote 拨款数额
4?]s%2 U6 amount payable 应付款额
-wVu M.n(Z amount receivable 应收款额
FH{p1_kZ= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{{AZW analysis 分析
s q@c?!' ancillary risk 附属风险
q3`~uTzk annual account 周年帐目；周年帐目报表；年度决算；年结
q. j$]?PQ annual accounting date 年结日期
C=bQ2t=Z annual allowance 每年免税额；年积金；年度津贴；年津
yyGn < annual balance 年度余额
Gz4LjMQ
& annual disposable income 每年可动用收入
7eW6$$ju,N annual estimates 周年预算
Sbeq%Iwm. annual fee 年费
CdM V( annual general meeting 周年大会
x`I"%pG annual growth rate 年增率；每年增长率
CF
v ]wS annual long-term supplement 长期个案每年补助金
30<_` annual pensionable emolument 可供计算退休金的年薪
^])s\a$ annual report 年报
|{RCvm Annual Report on the Consumer Price Index 《消费物价指数年报》
J ~KygQ3% annual return 周年报表；周年申报表；每年报税表格
v5&W)F Annual Return Rules 《周年报表规则》
K L*+gq0k annual review of consumer prices 每年消费物价回顾
cC]]H&'Hg+ annual roll-forward basis 逐年延展方式
( hh^? annual salary 年薪
AmQsay#I_ annual statement 年度报表；年度决算表
`6 BQ6)7 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
Wz #Zk NO annuitant 年金受益人
-J0OtrZ annuity 年金
B5+$ VQ annuity contract 年金合约
Io t c>! annuity on human life 人寿年金
D&pp
< antecedent debt 先前的债项
sXtt$HID= ante-dated cheque 倒填日期支票
kh8 M= anticipated expenditure 预期开支
h>p,r\X anticipated net profit 预期纯利
m}]QP\ anticipated revenue 预期收入
A|GsbRuy anti-inflation measure 反通货膨胀措施
,c
0]r;u! anti-inflationary stance 反通货膨胀立场
_#uRKy<`N apparent deficit 表面赤字
j UDE)~h apparent financial solvency 表面偿债能力
%cJdVDW`L apparent partner 表面合伙人
uJ8FzS>[V application for personal assessment 个人入息课税申请书
1^ iLs application of fund 资金应用
(j(9' DjP application to release as liquidator and to destruct the books of accounts and documents
O- box? 申请免除清盘人职务及毁灭帐簿与文件
y'n<oSB} appointed actuary 委任精算师
DiZ;FHnaG? appointed auditor 委任核数师；委任审计师
bR$5 G appointed trustee 委任的受托人
J%
ZM
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F 5OQM?J apportioned pro rata 按比例分摊
0_,un^
apportionment 分配；分摊
d[*NDMO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:&LV^ A apportionment formula 分摊方程式
qQ1 D }c@ apportionment of estate duty 遗产税的分摊
EfkBo5@ Qi appraisal 估价；评估
P@x@5uC2 appreciable growth 可观增长
K)}Vr8,V appreciable impact 显着影响
:a:m>S<~ appreciable increase 可观增长
+n)bWB% appreciation 增值；升值
*}_i[6_\E appreciation against other currencies 相对其他货币升值
WI.+9$1:P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6/v MK<Fz9 appreciation tax 增值税
!& >LLZ appropriation 拨款；拨用；拨付
'Mhnu2d appropriation account 拨款帐目
/||8j.Tm Appropriation Bill 拨款法案
yo$A0Ti!w appropriation-in-aid system 补助拨款办法
-y[y. #o approved assets 核准资产
{hm-0Q approved basket stock 认可一篮子证券
*~w? @,} approved budget 核准预算
JvaHH!>d/ approved charitable donation 认可慈善捐款
%e_){28 n approved charitable institution 认可慈善机构
+;Gvp=hk approved currency 核准货币；认可货币
e@& 2q{Gi= approved estimates 核准预算
Z- M4J;J@} approved estimates of expenditure 核准开支预算
Hl*#iUq approved overseas insurer 核准海外保险人
lTFo# p_( approved overseas trust company 核准海外信托公司
"{ d[V(lE" approved pooled investment fund 核准汇集投资基金
7M_GGjP approved provident fund scheme 认可公积金计划
\ jS^+Xf?^ approved provision 核准拨款
f# hmMa approved redeemable share 核准可赎回股份
,u!_mV approved regional stock 认可地区性证券
W)Y:2P<. approved retirement scheme 认可退休金计划
uC6 e2py<[ approved subordinated loan 核准附属贷款
2z1r |?l arbitrage 套戥；套汇；套利
Ih;D-^RQ arbitrageur 套戥者；套汇者
KXUJ*l -5 arbitrary amount 临时款项
ju4wU; Nu arrangement 措施；安排；协定
Q8]S6,pt arrears 欠款
~q}]/0-m arrears of pay 欠付薪酬
''k}3o.K[ arrears of revenue 逾期未收税款；逾期未收的帐项
'*t<g@ 2$ articles of association 组织章程；组织细则；组织章程细则
@V+KL >Qw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5 d}bl { ascertainment of profit 确定利润
buWF6LFC "Asia Clear" “亚洲结算系统”
xsrdHP1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2uMSeSx$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:U]Pm:ivTU Asian Development Fund [ADF] 亚洲发展基金
|HPb$#i Asian dollar bond 亚洲美元债券
mXM U Asian dollar market 亚洲美元市场
Nov
An+ Asian dollar rate 亚洲美元利率
V;P*/ke Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Eh[NKgYL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u/wWD @ , asked price 沽盘；喊价；索价；卖方报价
Jq+@%#G assessable income 应评税入息
nE : Wl assessable loss 应评税亏损
=,08D^ xY assessable profit 应评税利润
Tc|+:Us y assessable value 应评税值
%;J$ h^ assessed profit 估定利润
N ]GF>kf: assessed value 经评估价值
5"+;}E|q assessment 评税；评定；估价；评税单
dbF9%I@ assessment number 评税编号；估价编号
5j _[z|W2 assessment of additional tax 补加税评税
J`wx72/-ZW assessment of performance 业绩评估；实绩评价
"L9pFz</ Assessor 评税主任
U]ZI_[\'U asset price bubbles 资产价格泡沫
\tdYTb. asset-backed securities 具资产保证的证券
'[b w7T assets accretion 资产增值
r Kl assets and liabilities 资产与负债
:z$+leNH \ assets betterment statement 资产递增表；资产改进表
8P&z@E{y assets lending 实物放款；有抵押贷款
-&QpQ7q1 assets of the company passing on the death 死者去世时转移的公司资产
N I C.c3 assets pledged as security for liabilities 用作负债抵押的资产
9D yy& $s assets portfolio 资产投资组合
q@Zeu\T,*# assets price 资产价格
nzU0=w}V assets quality 资产质素
1W9uWkk_ d assets realization 资产变现
9F F assets refinancing arrangement 资产再集资安排
^a#W|-: assets securitization 资产证券化
4hn' b[ assets situated outside Hong Kong 在香港以外地方的资产
RVpo,;: assets stripping 削减资产；拆卖资产
C4|79UG >s assets value 资产值
j"&Oa&SH assignee 承让人
/EL3 T t assignment 转让；转让书；转让契
?Uhjyi assignment of interest 权益转让
E clsOBg assignment of letters patent and trade mark 专利证书及商标转让
3p'(E\VJ assignment of property 物业转让；物业转让书
PW9tZx# assignment right 转让权
lW]&a"1$ assignor 转让人
ZZ>(o
d!B associate 有联系的人；有关连人士；相联者；合伙人；联系人
u#3Cst8Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vQ{mEaH associate member 附属会员
)xTu| V associated body corporate 相联法人团体
5L\Im^ associated company 相联公司；联属公司
@X_)%Y-^O associated corporation 相联法团
vnX~OVz2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8=mx5Gwz - 公认会计师公会〔英国〕
Nm3CeU Association of Futures Exchange Brokers 香港期货经纪协会
\r &(l1R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
't Ve#oI association of underwriters 承保人组织
>E>'9@Uh assumption of control 接管
sT91>'& assurance 担保；保险；转易；转易书
5J3K3 assurance of interest 权益的转易
t\\<+^[% at 19XX price 按一九ＸＸ年价格计算
Qr~yHFc1y at a discount 按赔价计算；按贴水价格计算；打折扣
^K^rl 9 at a premium 按溢价计算；按升水价格计算
A .<M*[{q at call 通知付款；按通知
>a: 6umY at constant market price 按固定市价计算
z~;@Mo"*f at constant price 按固定价格计算
+@\=v}:
F at cost 按成本计算
IY|>'}UU# at current market price 按当时市价计算；按现时市价计算
t5S!j2E at current price 按当时价格计算；按现时价格计算
KU_""T at factor cost 按要素成本计算；按生产要素成本计算
tCu9
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D]K?ntS[* at or better 按指定或较佳价位〔买卖指令〕
vGp`P at par 按面值计算；平价
PxJvE*6^H at sight 见票即付
.y #>mXm>
at the close 按收市盘
SFRYX,0m at the opening 按开市盘
kX:8sbZ##4 attestation 见证；见证条款
,go$ 6 at-the-money option 平价期权
f5.Be% attorney 受权人；受托代表人
Vv>hr+e attornment 新拥有人承认书
zB qNE` attributable profit 可归属利润
t>"|~T$9 attributable share value 可归属股份价值
. kDJuJ^ Auckland Stock Exchange 奥克兰证券交易所
NHzVA*f auction 拍卖
YKa9]Q auctioneer 拍卖商
4o( Q+6m audit 审计；核数
+qyx3c+ Audit Commission 审计署
ES[]A&tf Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tSaD =# v 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〕
1(
]{tF audit review 帐目审查
l D]?9K29 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{)- 3g~ audited account 审计帐目；经审计的帐目
q}J Eesf audited annual account 经审计的周年帐目
V c
"+|^ audited balance sheet 经审计的资产负债表
- 4S4I auditor 核数师；核数主任；审计师
z HvW@A'F auditor's certificate 核数师证明书；审计师证明书
.H5^ N\V| auditor's report 核数师报告；审计师报告
[uu<aRAg3O Aussie bond 澳元债券
@G=_nZxv austerity budget 紧缩预算
6 yMaW
eT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K )9f\1\ Australia All Ordinaries Index 澳洲所有普通股票指数
^~m}(6 Australian Dollar [AUD] 澳元
;7g~4Uv4} Australian Options Market 澳大利亚期权市场
<J!?eH9 f Australian Securities Commission 澳洲证券事务监察委员会
r6}-EYq= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|TuFx=~5v Australian Stock Exchange 澳大利亚证券交易所
"%+9p6/ Austrian Schilling [ATS] 奥地利先令
\0^Je>-:U authentication 认证；鉴证
!A"-9OS2 authority to purchase 委托购买证；委购书
^L's45&_ authorization 认可；核准；授权；授权书
\-:4TuU authorization by direction 指示授权
Z]^O=kX7k authorization by instruction 指令授权
%eE 6\f%g authorization by warrant 令状授权
t` zPx#]) authorization of unit trust 单位信托的认可
q_0 ,K OGW authorized agent 指定代理人
a8Z{-=) authorized capital 法定资本
WD#7Q&T(; authorized clerk 出市员
v?S3G-r authorized dealer 认可交易商
4-q8:5 authorized financial institution 认可财务机构
_MUS XB' authorized fund 认可基金
Qx77%L4 authorized fund house 获授权的基金公司；认可基金公司
vi0nJ -Xg authorized institution 认可机构
N`5
mPE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wmFS+F4`2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
FJ O- p authorized insurer 获授权保险人；获认可承保人
Iz I
hC authorized investment 特准投资项目
lkgB,cflpi authorized person 获授权人
Yf x'7gj authorized representative 获授权代表
~
6Hi"w authorized share capital 法定股本
(e[8`C automated quotation system 自动报价系统
f_tC:T4a Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~a. ei^r 自动交易系统〔香港期货交易所有限公司〕
&fgfCZz' automatic adjustment mechanism 自动调整机制
Tw9?U,] automatic adjustment system 自动调整系统
-&r A<j Automatic Clearing House 自动票据交换所
h, P#)^" automatic exchange rates accumulation system 自动化汇率累集系统
{8J+ Y} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,+E"s3NW automatic teller machine [ATM] 自动柜员机
zT jk^ autopay 自动转帐
o$,e#q)8 available assets 可用资产
b$eZ>X available fiscal reserve 现存财政储备
&, WQr available profit 可用利润
LW+^m6O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Lz}mz-N average 平均；平均数；海损
N
uq/y= average basic salary 平均基本薪金
CYN| average consumer expenditure 平均消费开支；一般消费开支
~ ^) 4*@i6 average cost 平均成本
l\~F0Z/O average cost of land production 增辟土地平均成本
EB[B0e 7} average daily turnover 平均每日成交额
,c[f/sT\ average daily wage rate 平均每日工资率
^es/xt average expenditure pattern 平均开支模式
TllIs&MCe average growth rate 平均增长率
O\)rp!i average net fixed assets 固定资产平均净值
A \~tr average of relatives 相对价格平均数
<5l!xzvw average price 平均价格
kV+O|9 average propensity to consume 平均消费倾向；一般消费倾向
PkxhR ;4 average propensity to save 平均储蓄倾向；一般储蓄倾向
r
WPoR/M average rate 平均率
2< Q3-|/i average revenue 平均收入；平均收益
0]` %i G| average stock 平均库存；平均存货
i@STo7= average yearly rent 平均年租
WhN~R[LE_ avoidance of double taxation 避免双重课税
@wO X</_g avoidance of tax 避税
