A:
$+7`Dy! A share Ａ股；甲类股份
dDnf^7q/ abatement of tax 减税；减扣免税额
m*mm\wN5 ABN AMRO Bank N.V. 荷兰银行
;'-o lW ~ above-the-line expenditure 线上项目支出；经常预算支出
gzeQ|m2] above-the-line receipt 线上项目收入；经常预算收入
M,ir`"s ABSA Asia Limited 南非联合亚洲有限公司
RQMEBsI} absolute change 绝对数值变更
1h.)#g?{ absolute expenditure 实际开支
O@YTAT&d# absolute guideline figure 绝对准则数字
5+f LeC; absolute interest 绝对权益
@BNEiOAZ# absolute order of discharge 绝对破产解除令
8/K!SpM*d absolute profit margin 绝对利润幅度
Oh4AsOj@ absolute value 实值；绝对值
] Eh}L absolutely vested interest 绝对既得权益
UUMtyf absorbed cost 已吸收成本；已分摊成本
`SVmQSwO[ absorption 吸收；分摊；合并
. BiCBp< absorption rate 吸收率；摊配率；分摊率
,\v91 Rp~? ACB Finance Limited 亚洲商业财务有限公司
Wq^qpN)5Y acceptable form of reciprocity 合理的互惠条件
J/3_C6UZ acceptable rate 适当利率；适当汇率
6)BR +U acceptance agreement 承兑协议
9aJ%`i acceptance for honour 参加承兑
/y>>JxAEb acceptor 承兑人；接受人；受票人
B*E2.\~ acceptor for honour 参加承兑人
2 }W0
F2* accident insurance 意外保险
w}CmfR Accident Insurance Association of Hong Kong 香港意外保险公会
~(]0k.\ accident insurance scheme 意外保险计划
]~\sA accident year basis 意外年度基准
+CI1V>6^ accommodation 通融；贷款
%8~3M75$ accommodation bill 通融票据；空头票据
gR@C 0 accommodation party 汇票代发人
+b3^.wkq account balance 帐户余额；帐户结余
pa{re,O"e account book 帐簿
@9&P~mo/ account collected in advance 预收款项
5 QO34t2 account current book 往来帐簿
Yf[Qtmh]I account of after-acquired property 事后取得的财产报告
Vi$-Bw$@ account of defaulter 拖欠帐目
-@ZiS^l account payable 应付帐款
lvp8z ) G account payee only [A/C payee only] 只可转帐；存入收款人帐户
_.-;5M- account receivable 应收帐款
#:d
=)Qj0 account receivable report 应收帐款报表
[g2;N,V# account statement 结单；帐单；会计财务报表
'f L" txW account title 帐户名称；会计科目
$2%f 8& accountant's report 会计师报告
C R|lt Accountant's Report Rules 会计师报告规则
vip~ ' accounting and auditing procedure 会计与审计程序；会计与核数程序
A7c/N=Cp^ Accounting Arrangements 《会计安排》
kD}Y|*]5-5 accounting basis 会计基础
F!.E5<&7= accounting by Official Receiver 破产管理署署长呈交的帐目
q5 L51KP2 Accounting Circular 《会计通告》
?^j^K-rx accounting class 会计类别
PpsIh Mq@ accounting date 记帐日期；会计结算日期
w eQYQrN accounting for money 款项核算
b9XW9O `B Accounting Officer 会计主任
CwJDmz\tk accounting period 会计报告期；会计期
=!Q7}z1QI accounting policy 会计政策；会计方针
"4%"&2L accounting practice 会计惯例
Vn~UB#]'3 accounting principle 会计准则
7w1wr)qSB accounting record 会计记录
.Udj@{ accounting report 会计报告
{$ep7;'d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sFBneBub Accounting Society of China 中国会计学会
jM:Y' l] accounting statement 会计报表
|!F5.%PY accounting system 会计制度；会计系统
+,2Jzl'- accounting transaction 会计事项；帐务交易
-[qq(E accounting treatment 会计处理
jg&E94}+ accounting year 会计年度
[V
8{b{ accretion 增值；添加
^V %rag
accrual 应计项目；应累算数目
.]
`f,^v<c accrual basis 应计制；权责发生制
`CeJWL5{ accrual basis accounting 应计制会计；权责发生制会计
yAN=2fZm accrue 应累算；应计
hb{ u' = accrued benefit 应累算利益
A*|cdY]HP accrued charges 应计费用
`EtS!zD~b accrued cumulative preference share dividend 应累算的累积优先股股息
Ssk}e=] accrued expenses 应累算费用
A_;8IlW accrued interest payable 应付利息；应计未付利息
3<F </ accrued interest receivable 应收利息；应计未收利息
3~#h|? accrued right 累算权益
9h0X &1u accruing profit 应累算的利润
}^( }HBT accumulated fiscal reserve 累积财政储备
XO <y + accumulated profit 累积利润；滚存溢利
S1U@U C accumulated reserve 累积储备
N4*G{g accumulation of surplus income 累积收益盈余
]x&u`$F acquired assets 既得资产
$# |gLVOQ acquisition 收购；购置；取得
z]3 `*/B acquisition cost 购置成本
F]m gmYD% acquisition expenses 购置费用
Z`&4SH=j acquisition of 100% interest 收购全部股权
u0`% +:]0 acquisition of control 取得控制权
?:Y#Tbi3 acquisition of fixed assets 购置固定资产
mm5$>
[%U acquisition of shell “买壳”
+w 8R!jdA acquisition price 收购价
B>Wu;a.:L act of God 天灾
_
%%Z6x( acting partner 执事合伙人
6:%
L![FX active market 买卖活跃的市场；交投畅旺的市场；旺市
>]%8Zx[ active partner 积极参与的合伙人
*UW=Mdt active trading 交投活跃
8L*GE actual circulation 实际流通
\Ofw8=N-2 actual cost 实际成本
1&:@ actual expenditure 实际开支；实际支出
9dzd rT actual income 实际入息；实际收入；实际收益
OMk5{-8B actual market 现货市场
M. td^l0 actual price 现货价；实际价格
k0Ek:MjJr actual profit 实际利润
=_]2&(? actual quotation 实盘；实际价位；实际报价
*6BThvg|&X actual year basis 按实际年度计算
*;|`E( actuals 实货
$0^P0RAH actuarial investigation 精算调查
I \ | N actuarial principle 精算原则
V3mAvmx actuarial report 精算师报告
,i.%nZw\ Actuarial Society of Hong Kong 香港精算学会
HMY@F_qY`u actuarial valuation 精算师估值
!6}O.Nu actuary 精算师
K) Zlc0e ad referendum agreement 暂定协议；有待覆核的协定
?GBkqQ ad valorem duty 从价税；按值征税
A$.fv5${ ad valorem duty system 从价税制
/=?ETth @ ad valorem fee 从价费
,YhwpkL ad valorem tariff 从价关税
iK {T^vvk additional allowance 额外免税额
u-"c0@ additional amount for unexpired risk 未过期风险的额外款额
$<p8TtI=YQ additional assessable profit 补加应评税利润
wve =.n additional assessment 补加评税
~Ki`Ze "x additional commitment 额外承担
Y\2|x*KwvF additional commitment vote 额外承担拨款
<:8,niKtw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3 ?&h^UX additional dependent parent allowance 供养父母额外免税额
XN,,cU additional provision 额外拨款
j<"nO( additional stamp duty 附加印花税
R.s|j= additional tax 补加税罚款；补加税款
_~aG| mAj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mDF lz1J,e adjudged bankrupt 被裁定破产
@U -$dw'4 adjudicated bankrupt 裁定破产人
A>.2OC+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
djT5 X adjudication of bankruptcy 裁定破产；宣告破产
fRTo.u adjudication of insolvency 裁定无力偿还债务
7t-Lz|
$" adjusted actual 经调整的实数；调整后的实数
z1, tJH0 adjusted current assets 经调整的流动资产；调整后的流动资产
r+<{S\ Q adjusted figure 经调整的数字；调整后的数额
#~qAH J< adjusted liabilities 经调整的负债；调整后的负债
H^1gy=kdj adjusted loss 经调整的亏损；调整后的亏损
y|_Eu: 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
^Jp*B; adjusted profit 经调整的利润；调整后的利润
P,bd' adjusted surplus 经调整的盈余额；调整后的盈余额
c#xP91.m adjusted value 经调整的价值；调整后的价值
5, b]V)4 adjustment 调整；修订；理算〔保险〕
u~Tg&0V30 adjustment centre 调剂中心
LZ*R[ adjustment lag 调整过程的时间差距；调整时差
o 07IcIo adjustment mechanism 调整机制
P"7ow- adjustment of loss 亏损调整
|s gXh9%x< adjustment process 调整过程；调整程序
&~5=K adjustment range 调整幅度
9>,Qgp,w administered exchange rate 受管制汇率
GO5 ~!g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;_<)JqUh administration expenses 行政费用
'4;6u]d)2 administration fee 手续费；行政费
FquFRx administration in bankruptcy 破产管理
G5]1s administration order 遗产管理令
{ ,O`rW_eS administrator 管理人；遗产管理人
$R{8z-,Q administrator of the estate 遗产管理人
#-u [$TA admission of debt 债项承认书
qg,N b admission of proof 接纳债权证明
qJ[@:&: advance 放贷款项；垫付款项；预支款项；预付款项
YRB%:D@u advance account 暂支帐目；预付款帐户
'zgvQMu advance compensation 预付补偿金
F!KV\?eM$ advance from shareholder 股东垫款
nJ3vi}` advance pending reimbursement 预支以待日后付还
CdhSp$> advanced economy 先进经济体系
nbvkP advancement 预付；预付财产
c 8'Cq7 advances warrant 垫款令
iH)Nk^ advancing 贷出
5) lW adverse balance 逆差
Nh)[r x adverse exchange 逆汇
T'rjh"C&| advertisement addressed to shareholders 在报章刊登的致股东通告
`n-vjjG%# advice for collection 托收通知书
Z^tGu7x advice of drawing 提款通知书；汇票通知书
[wcA.g* F advice of payment 付款通知
= hX[ Advisory Committee [Securities and Futures Commission]
j.c8}r& 谘询委员会〔证券及期货事务监察委员会〕
P%o44|[][ Advisory Committee on Diversification 经济多元化谘询委员会
4'At.<]jL affidavit 誓章；遗产申报誓章
{},;-%xE affidavit of no receipt 述明无收款的誓章
-gKpL\ affiliate 联号；联营公司；附属公司
$@87?Ab affiliated company 附属公司；联号；联营公司
VbxAd 2') affirmation [estate duty] 非宗教式宣誓〔遗产税〕
P79R~m` affordability 负担能力
,hE/II`-d' African Development Bank [AfDB] 非洲开发银行
2bA#D%PHD after-acquired property 事后取得的财产
y1(P<7:t? after-hours dealing 市后交易
E#h~V5Tf after-tax profit 税后盈利；税后利润；税后溢利
Lb q_~ agency agreement 代理协议
44C+h agency expenses 代理机构的开支
)}|mDN&P agency fee 代理费
NV!4 (_~ Agency Law 《代理法》
{,V$* agent 代理人；承销人
=WRO\lgv. agent of company 公司代理人
#Go(tS~o agent's fee 代理人费；经纪费
:` <psvd aggregate 总计；总数；总体数字
G\mKCaI8 aggregate amount 总款额；总额
Z ps&[;R$- aggregate assets and liabilities 总体资产与负债
a @SUi~+3 aggregate at constant price 按固定价格计算的总体数字
^-L{/'[8M aggregate demand 总需求
4[l^0 aggregate gross position 总持仓量
u`p_.n:5) aggregate limit 总限额
+v1 -. z aggregate of salaries tax 合计薪俸税
|4xo4%BQ> aggregate performance 总体表现；总体业绩
h3t$>vs2F" aggregate supply 总体供应
1#!@[" aggregate surplus 总盈余
6~:+:; aggregate total 整体总额
Zi3T~:0p: aggregate value 总值；合计价值
}* -u$=2 aggregated basis 合计基准
5byeWH0n3 aggregated net chargeable income 合计应课税入息实额
4Bo<4 4-, aggregation 合并计算；合计；总和
$F1_^A[ aggregation of incomes of husband and wife 夫妇入息合并计算
S2}Z&X( aggregation of property 财产的总和
Z3 n~&! agio 差价；贴水
afy/K'~ 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》
a8NVLD>7} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@{bb'q['@ 《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》
a],h<wGEx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
??+:vai2 《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》
n>T:2PQ3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~1d!hq?/q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0&B : \ agreement for a settlement 授产协议
]F_r6 *< agreement for assignment 转让协议
xtsL8-u f agreement for sale 售卖协议；买卖协议
(7 ij t agreement for sale and purchase 买卖协议
w #<^RKk agreement for the payment of interest 支付利息协议
Ik-oI=>. agreement for the repayment of money 还款协议
v<+4BjV!J} agreement of reinsurance 再保险协议
6mAB(X^+ Agricultural Bank of China 中国农业银行
p70,\&@3 air passenger departure tax 飞机乘客离境税
9[,s4sxH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W{\EE[XhCf airport tax 机场税
ha fECs alcohol duty 酒精税
1 M=
alienation 让与；让渡；转让
uNg'h/^NZ| alimony 生活费；赡养费
e|~C?Ow'J All Ordinaries Index [AOI] 所有普通股指数
Gb?g, >C all risks 全险；综合险
TIETj ~+ All Sales Record for Stock Market 《股票市场成交报告》
UIz:=DJ Allied Capital Resources Limited 新联财务有限公司
)]tvwEo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L2d:.&5 allocation letter 拨款信件
[E k42% allocation of fund 分配款项；预留款项
}D Z)W0RDe allocation of profit 利润分配；溢利分配
`i9N )3
X allocation warrant 拨款令
/M]eZ~QKD allotment 分配；配股
zw,-.fmM# allotment notice 股份配售通知；配股通知
UDVf@[[hN allotment of shares 股份分配
`,Xb8^M2 allowable 可获宽免；免税的
u7n[f@Eg,% allowable business loss 可扣除的营业亏损
q[Vi[b^F allowable expenses 可扣税的支出
TbMdQbj} allowance 免税额；津贴；备抵；准备金
ZWFG?8lJ allowance for debts 债项的免税额
T!1SMo^ allowance for depreciation by wear and tear 耗损折旧免税额
MSK'2+1T@g allowance for funeral expenses 殡殓费的免税额
z'_&| -m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
):^ '/e allowance for repairs and outgoings 修葺及支出方面的免税额
J"5jy$30'$ allowance to debtor 给债务人的津贴
LSSW.Oz2L alteration of capital 资本更改
m$,cH>E alternate trustee 候补受托人
IX"ZS amalgamation 合并
#UBB
lE# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(*MNox?w ambit of charges 征税范围；收费范围
[gpOu TW amended valuation 经修订的估值
c %ZeX% p American Commodities Exchange 美国商品交易所
xC[~Fyhp American Express Bank Limited 美国运通银行
H_Iim[v# American Stock Exchange 美国证券交易所
I/Sv"X6E amortization 摊销
gxI&f amount due from banks 存放银行同业的款项
.N/GfR`0/< amount due from banks abroad 存放海外银行同业的款项
^p$1 D amount due from holding companies 控股公司欠款
m5)EQE}gPp amount due from local banks 存放本港银行同业的款项
]/LWrQD amount due to banks 银行同业的存款
ud yAP> amount due to banks abroad 海外银行同业的存款
`'kc|!%MUq amount due to holding companies 控股公司存款
sS-W ~u|C amount due to local banks 本港银行同业的存款
ax<g0=^R amount due to outport banks 外埠银行同业的存款
*e%Dg{_ amount for note issue 发行纸币的款额
o>0O@NE amount of bond 担保契据的款额
kmmL>fCV"M amount of consideration 代价款额
('T4Db amount of contribution 供款数额
mPck f amount of indebtedness 负债款额
,>&?ty9o amount of principal of the loan 贷款本金额
f 9vcf# 2 amount of rates chargeable 应征差饷数额
9!5b2!J L amount of share capital 股本额
qo6 1O\qm amount of sums assured 承保款额
T}V7SD. amount of variation 变动幅度
y> @v>S amount of vote 拨款数额
m
&9)'o amount payable 应付款额
mgo'MW\ amount receivable 应收款额
NR ;q`Xe- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L& I`
# analysis 分析
|VTWw<{LX ancillary risk 附属风险
g4zT(,Z Y annual account 周年帐目；周年帐目报表；年度决算；年结
\H,V 9!B annual accounting date 年结日期
o,g 6JTh annual allowance 每年免税额；年积金；年度津贴；年津
_2]e1_= annual balance 年度余额
d|>9rX+f annual disposable income 每年可动用收入
]&&I |K_ annual estimates 周年预算
^:qpa 5^" annual fee 年费
F"-S~I7'L annual general meeting 周年大会
:5r:I[FFy annual growth rate 年增率；每年增长率
UN,<6D3\b annual long-term supplement 长期个案每年补助金
imo'(j7 annual pensionable emolument 可供计算退休金的年薪
!}iL O0 annual report 年报
3Qqnw{* Annual Report on the Consumer Price Index 《消费物价指数年报》
/Lq;w'|I annual return 周年报表；周年申报表；每年报税表格
yfPCGCOW? Annual Return Rules 《周年报表规则》
TjKzBAX annual review of consumer prices 每年消费物价回顾
# rh 0r` annual roll-forward basis 逐年延展方式
_ pY annual salary 年薪
)fxo)GS annual statement 年度报表；年度决算表
EZ:I$X 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
5Z^$`$/.v# annuitant 年金受益人
N5:D8oWWXR annuity 年金
O{;M6U8C\ annuity contract 年金合约
DH}s1mNMP annuity on human life 人寿年金
sL!;hKK antecedent debt 先前的债项
R=2
gtW"r ante-dated cheque 倒填日期支票
Gh>"s #+ anticipated expenditure 预期开支
gg lNpzj anticipated net profit 预期纯利
_DNkdS
[[ anticipated revenue 预期收入
2N6Pa(6 anti-inflation measure 反通货膨胀措施
(Q}PeKM?jq anti-inflationary stance 反通货膨胀立场
5A0K V7N5 apparent deficit 表面赤字
wo,""=l apparent financial solvency 表面偿债能力
t:?<0yfp& apparent partner 表面合伙人
rg#qSrHp application for personal assessment 个人入息课税申请书
5O;/ lX!u application of fund 资金应用
t9 KH|y application to release as liquidator and to destruct the books of accounts and documents
oN1!>S9m 申请免除清盘人职务及毁灭帐簿与文件
H; 7O\ appointed actuary 委任精算师
- L^0-g appointed auditor 委任核数师；委任审计师
"wc`fg"3 appointed trustee 委任的受托人
#Z2>TN appointer 委任人
9*G L@_c apportioned pro rata 按比例分摊
!Szgph"ul apportionment 分配；分摊
y1@"H/nYJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&lXx0 "-$ apportionment formula 分摊方程式
-9tXv+v? apportionment of estate duty 遗产税的分摊
)_x8?:lv appraisal 估价；评估
d\1:1ucV appreciable growth 可观增长
a=}">=]7 appreciable impact 显着影响
L!G9O]WB appreciable increase 可观增长
uK"$=v6| appreciation 增值；升值
2vk8+LA(6 appreciation against other currencies 相对其他货币升值
i TKG,$G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W #JVU GYD appreciation tax 增值税
NO0[`jy( appropriation 拨款；拨用；拨付
;6\Ski0=l appropriation account 拨款帐目
he#Tr'j Appropriation Bill 拨款法案
`Tm 8TZd66 appropriation-in-aid system 补助拨款办法
O*+w_fox approved assets 核准资产
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|jo&0n approved basket stock 认可一篮子证券
]R2Z -2 approved budget 核准预算
3'gd'`Hn/ approved charitable donation 认可慈善捐款
RY'\mt"W2 approved charitable institution 认可慈善机构
0SGcz gg approved currency 核准货币；认可货币
( .6tz approved estimates 核准预算
Wb}0-U{S' approved estimates of expenditure 核准开支预算
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XLr.j approved overseas insurer 核准海外保险人
+Fy- ~M q approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金
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/p8AraK approved provident fund scheme 认可公积金计划
o^.s!C%j approved provision 核准拨款
JzS^9) & approved redeemable share 核准可赎回股份
JOE{&^j approved regional stock 认可地区性证券
`P )64So-1 approved retirement scheme 认可退休金计划
5]2! B b6> approved subordinated loan 核准附属贷款
,2:L{8_L arbitrage 套戥；套汇；套利
*FG4!~<e arbitrageur 套戥者；套汇者
="[+6X arbitrary amount 临时款项
O M"T)4z arrangement 措施；安排；协定
,y{fqa4 arrears 欠款
@_ tA"E arrears of pay 欠付薪酬
Z!5m'yZO arrears of revenue 逾期未收税款；逾期未收的帐项
94>7-d articles of association 组织章程；组织细则；组织章程细则
5xn0U5U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fb S. ascertainment of profit 确定利润
Lu$:,^ C "Asia Clear" “亚洲结算系统”
jWb\"0) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"N[gMp6U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x:D<Mu# Asian Development Fund [ADF] 亚洲发展基金
14) kKWG Asian dollar bond 亚洲美元债券
m`4j|5 Asian dollar market 亚洲美元市场
z j$Z%|@$ Asian dollar rate 亚洲美元利率
P^ {`d_[K% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oCru 5F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
cB{;Nh6" asked price 沽盘；喊价；索价；卖方报价
?[|4 QzR assessable income 应评税入息
q ~A|R assessable loss 应评税亏损
'k ONb assessable profit 应评税利润
? wiq
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t6U+a\-< assessed profit 估定利润
zYl+BM-j,6 assessed value 经评估价值
Jv$2w H assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
p`V9 +CA assessment of additional tax 补加税评税
[}g5Z=l assessment of performance 业绩评估；实绩评价
|Z)/ Assessor 评税主任
u*YuU %H= asset price bubbles 资产价格泡沫
q|Tk+JH{5 asset-backed securities 具资产保证的证券
5D@ Q1 assets accretion 资产增值
c\?/^xr'!} assets and liabilities 资产与负债
O8}s*} ] assets betterment statement 资产递增表；资产改进表
="PywZ assets lending 实物放款；有抵押贷款
!QzMeN;D assets of the company passing on the death 死者去世时转移的公司资产
;]ZHD$ g assets pledged as security for liabilities 用作负债抵押的资产
9bYHb'70 assets portfolio 资产投资组合
\V7x3*nA assets price 资产价格
Q0c f] assets quality 资产质素
m`w6wz assets realization 资产变现
78}%{7YY assets refinancing arrangement 资产再集资安排
_3?xIT assets securitization 资产证券化
Y- 9j2.{ assets situated outside Hong Kong 在香港以外地方的资产
t j Bv{ assets stripping 削减资产；拆卖资产
m*WEge*$t assets value 资产值
M)It(K8R assignee 承让人
uqH! eN5 assignment 转让；转让书；转让契
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tu assignment of interest 权益转让
-cS4B//IK8 assignment of letters patent and trade mark 专利证书及商标转让
(>% Vj assignment of property 物业转让；物业转让书
lIT2 AFX+ assignment right 转让权
}LVE^6 zyk assignor 转让人
nFOG=>c} associate 有联系的人；有关连人士；相联者；合伙人；联系人
R }YryzV5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"alO"x8t associate member 附属会员
5_T>HHR 6 associated body corporate 相联法人团体
? 9M+f i associated company 相联公司；联属公司
trA `l/ associated corporation 相联法团
t z > X'L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9d|7#)a; 公认会计师公会〔英国〕
^hTJp { Association of Futures Exchange Brokers 香港期货经纪协会
{nWtNyJpS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)bJ6{& association of underwriters 承保人组织
Hw 3 E S assumption of control 接管
>~r@*gml assurance 担保；保险；转易；转易书
W..>Ny;'3 assurance of interest 权益的转易
P =Gb at 19XX price 按一九ＸＸ年价格计算
YS6az0ie at a discount 按赔价计算；按贴水价格计算；打折扣
VZl0)YLK at a premium 按溢价计算；按升水价格计算
Y\F H4}\S at call 通知付款；按通知
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R-np_ at constant market price 按固定市价计算
T"lqPbK at constant price 按固定价格计算
6: X\vw at cost 按成本计算
P ?-44m# at current market price 按当时市价计算；按现时市价计算
5q*~h4=r7 at current price 按当时价格计算；按现时价格计算
alD|-{Bf at factor cost 按要素成本计算；按生产要素成本计算
*m/u 3.\ at money-of-the-day price 按付款当日价格计算
Q |r 1. at or better 按指定或较佳价位〔买卖指令〕
p 8rAtz>=J at par 按面值计算；平价
UYLI>XSd at sight 见票即付
O at the close 按收市盘
vIv3rN=5vB at the opening 按开市盘
l$@lk?dc attestation 见证；见证条款
IKj1{nZvDc at-the-money option 平价期权
6!m#_z8qG3 attorney 受权人；受托代表人
W u{nC attornment 新拥有人承认书
a_j#l(] 9 attributable profit 可归属利润
<T9m.:l attributable share value 可归属股份价值
<o`]wOrl Auckland Stock Exchange 奥克兰证券交易所
bm|8Jbsb & auction 拍卖
g#NUo/ auctioneer 拍卖商
%ua5T9H Z audit 审计；核数
|]^! 4[!U Audit Commission 审计署
:RG6 g vz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3 mpjSL 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〕
VUhu"h@w% audit review 帐目审查
ZmF32 Ir Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g DIB'Y audited account 审计帐目；经审计的帐目
cVi CWc2 audited annual account 经审计的周年帐目
X S@6jbLE audited balance sheet 经审计的资产负债表
,]' !2? auditor 核数师；核数主任；审计师
BGOI auditor's certificate 核数师证明书；审计师证明书
/zAx`H auditor's report 核数师报告；审计师报告
[Y+ bW #' Aussie bond 澳元债券
4(](' [M austerity budget 紧缩预算
3iwZUqyq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v-@@>?W- Australia All Ordinaries Index 澳洲所有普通股票指数
1NJ|%+I Australian Dollar [AUD] 澳元
}Qo8Xps Australian Options Market 澳大利亚期权市场
.$;GVJ-: 5 Australian Securities Commission 澳洲证券事务监察委员会
^\;5O(9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G3n7x?4m Australian Stock Exchange 澳大利亚证券交易所
(d\bSo$] Austrian Schilling [ATS] 奥地利先令
Nq3P?I(< authentication 认证；鉴证
2q bpjm authority to purchase 委托购买证；委购书
igCtq!.a authorization 认可；核准；授权；授权书
X+ jSB, authorization by direction 指示授权
;E_{Zji_e authorization by instruction 指令授权
v'=APl+_ authorization by warrant 令状授权
(w fZ ! authorization of unit trust 单位信托的认可
^} #!?" Y authorized agent 指定代理人
YFY)Z7fK authorized capital 法定资本
wXnt3)e authorized clerk 出市员
7085&\9 authorized dealer 认可交易商
{,ljIhc, authorized financial institution 认可财务机构
R
_%pR_\ authorized fund 认可基金
/zM7G ?y authorized fund house 获授权的基金公司；认可基金公司
Uw!v=n3#! authorized institution 认可机构
-mF9Skj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kp|reKM/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
TMrmyvv authorized insurer 获授权保险人；获认可承保人
pY@+.V`a authorized investment 特准投资项目
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l{2& authorized person 获授权人
$qqusa}`K authorized representative 获授权代表
([|M,P6e)U authorized share capital 法定股本
Q2o:wXvj automated quotation system 自动报价系统
Syb:i(Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
xN ]bRr 自动交易系统〔香港期货交易所有限公司〕
* gnL0\* automatic adjustment mechanism 自动调整机制
l;ugrAo? automatic adjustment system 自动调整系统
p#w,+)1!d Automatic Clearing House 自动票据交换所
xnTky1zq automatic exchange rates accumulation system 自动化汇率累集系统
U+z&jdnhDR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D {mu2' q automatic teller machine [ATM] 自动柜员机
(~#9KA1A} autopay 自动转帐
iDA`pemmi& available assets 可用资产
h
? M0@Z available fiscal reserve 现存财政储备
e) M1$ available profit 可用利润
sgX~4W"J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Nb6HM~ average 平均；平均数；海损
S/4k fsN average basic salary 平均基本薪金
|[ge ,MO: average consumer expenditure 平均消费开支；一般消费开支
`'/8ifKz average cost 平均成本
KK?} `o average cost of land production 增辟土地平均成本
Z7Kc`9.0| average daily turnover 平均每日成交额
mEGMe@37 average daily wage rate 平均每日工资率
_Cs.%R!r average expenditure pattern 平均开支模式
KLk37IY2\ average growth rate 平均增长率
\ ,WPFV average net fixed assets 固定资产平均净值
t?s1@}G^ average of relatives 相对价格平均数
#KIHq2:.4 average price 平均价格
JkKI/ 5h average propensity to consume 平均消费倾向；一般消费倾向
h E; average propensity to save 平均储蓄倾向；一般储蓄倾向
QxK%ZaFZA average rate 平均率
5o,82 Kti average revenue 平均收入；平均收益
!`u)&.t7 average stock 平均库存；平均存货
)9*WmF c+# average yearly rent 平均年租
~[C m#c avoidance of double taxation 避免双重课税
TCVJ[LbJ avoidance of tax 避税
