A:
b0v:12q A share Ａ股；甲类股份
=-K Mb`xT abatement of tax 减税；减扣免税额
8j5<6Cv_
ABN AMRO Bank N.V. 荷兰银行
/ASaB above-the-line expenditure 线上项目支出；经常预算支出
v>Lm;q( above-the-line receipt 线上项目收入；经常预算收入
qJPT%r ABSA Asia Limited 南非联合亚洲有限公司
YO+{,$ absolute change 绝对数值变更
~Y P Jez absolute expenditure 实际开支
7 <9yH:1 absolute guideline figure 绝对准则数字
N~^y L <O absolute interest 绝对权益
>&,[H:Z absolute order of discharge 绝对破产解除令
,](:<A)W& absolute profit margin 绝对利润幅度
_;1}x%4v absolute value 实值；绝对值
>j*;vG5T absolutely vested interest 绝对既得权益
@{hd{>K* absorbed cost 已吸收成本；已分摊成本
Bc7V)Y K absorption 吸收；分摊；合并
G7GZDi absorption rate 吸收率；摊配率；分摊率
5| B(\wqG ACB Finance Limited 亚洲商业财务有限公司
5|QzU|gPn acceptable form of reciprocity 合理的互惠条件
R=Z n -q acceptable rate 适当利率；适当汇率
7F^#o-@=J acceptance agreement 承兑协议
y [#pC<^ acceptance for honour 参加承兑
WWK vh acceptor 承兑人；接受人；受票人
;5_{MCPM acceptor for honour 参加承兑人
m)v''`9LU accident insurance 意外保险
"_|oW n Accident Insurance Association of Hong Kong 香港意外保险公会
dS2G}L^L accident insurance scheme 意外保险计划
hR#-u1C accident year basis 意外年度基准
F&RgT1* accommodation 通融；贷款
N_eX/ux accommodation bill 通融票据；空头票据
V U`OO$,W accommodation party 汇票代发人
m: n` g1 account balance 帐户余额；帐户结余
VhL{'w7f account book 帐簿
7hP<f }xL account collected in advance 预收款项
({r*=wAP account current book 往来帐簿
#LlUxHv # account of after-acquired property 事后取得的财产报告
<%.5hCTp97 account of defaulter 拖欠帐目
VKp*9 %9 account payable 应付帐款
fhPkEvJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Sr?#wev]rn account receivable 应收帐款
qfY5Ww$ 8 account receivable report 应收帐款报表
o+w;PP)+= account statement 结单；帐单；会计财务报表
Zxr!:t7 account title 帐户名称；会计科目
2. G=8:l accountant's report 会计师报告
W>_]dPB S/ Accountant's Report Rules 会计师报告规则
j#r6b]k(Hv accounting and auditing procedure 会计与审计程序；会计与核数程序
{]_uMg#! Accounting Arrangements 《会计安排》
GSclK|#t E accounting basis 会计基础
PZxAH9 S? accounting by Official Receiver 破产管理署署长呈交的帐目
Kl7WQg,XOi Accounting Circular 《会计通告》
]i(-I <` accounting class 会计类别
8Jf.ECQT accounting date 记帐日期；会计结算日期
9. 'h^#C accounting for money 款项核算
> fnh+M Accounting Officer 会计主任
*IgE)N > accounting period 会计报告期；会计期
De7T s accounting policy 会计政策；会计方针
L86n}+
P\ accounting practice 会计惯例
NBl+_/2'w accounting principle 会计准则
)?+$x[f!* accounting record 会计记录
vg Y3L accounting report 会计报告
Z;9>S=w! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^b: ( jI*l Accounting Society of China 中国会计学会
.2d9?p3Y accounting statement 会计报表
:w}{$v}#D; accounting system 会计制度；会计系统
T134ZXqqz accounting transaction 会计事项；帐务交易
V7#v6!7A@ accounting treatment 会计处理
4BnSqw a_ accounting year 会计年度
`E+Jnu,jC accretion 增值；添加
+uay(3m(( accrual 应计项目；应累算数目
SJD@&m%?[ accrual basis 应计制；权责发生制
u\&b4=nL accrual basis accounting 应计制会计；权责发生制会计
8!. ojdyn accrue 应累算；应计
U*90m~) accrued benefit 应累算利益
J+rCxn?;g accrued charges 应计费用
V5+SWXZ accrued cumulative preference share dividend 应累算的累积优先股股息
HhO".GA accrued expenses 应累算费用
A-:O`RK accrued interest payable 应付利息；应计未付利息
5F`;yh+e accrued interest receivable 应收利息；应计未收利息
UOQEk22 accrued right 累算权益
c/c$D;T accruing profit 应累算的利润
<: &* accumulated fiscal reserve 累积财政储备
a ]Lp? accumulated profit 累积利润；滚存溢利
ga?*DI8w accumulated reserve 累积储备
d%l{V6 accumulation of surplus income 累积收益盈余
^u 3V
E acquired assets 既得资产
OL4z%mDZi acquisition 收购；购置；取得
oIUy -| acquisition cost 购置成本
U(~+o acquisition expenses 购置费用
& -(463 acquisition of 100% interest 收购全部股权
G t9&)/# acquisition of control 取得控制权
+P.+_7+: acquisition of fixed assets 购置固定资产
Aw&tP[N[ acquisition of shell “买壳”
* #TUGfwy acquisition price 收购价
WJI[9@^I~ act of God 天灾
A? Bif; acting partner 执事合伙人
ECv)v active market 买卖活跃的市场；交投畅旺的市场；旺市
l5L.5 $N active partner 积极参与的合伙人
^vG8#A}] active trading 交投活跃
6e &>rq6C actual circulation 实际流通
>0Q|nCx actual cost 实际成本
xf|mlHS+ actual expenditure 实际开支；实际支出
N !TW! actual income 实际入息；实际收入；实际收益
M Zmb`%BZ actual market 现货市场
d)~Fmi; actual price 现货价；实际价格
Da"j E actual profit 实际利润
<n3!{w3< actual quotation 实盘；实际价位；实际报价
C6rg<tCH actual year basis 按实际年度计算
NcY6 08C actuals 实货
Df3rV '/~ actuarial investigation 精算调查
6 uKTGc4 actuarial principle 精算原则
&89 oO@5 actuarial report 精算师报告
0uBl>A7qhn Actuarial Society of Hong Kong 香港精算学会
qJ0fQI\ actuarial valuation 精算师估值
)BRK ZQN actuary 精算师
eh"3NRrN ad referendum agreement 暂定协议；有待覆核的协定
lJ@] [; ad valorem duty 从价税；按值征税
*)+u t(x|# ad valorem duty system 从价税制
uZ;D!2Q a ad valorem fee 从价费
z=$j GL ad valorem tariff 从价关税
McPNB`.H additional allowance 额外免税额
y8fsv eX additional amount for unexpired risk 未过期风险的额外款额
;5@ t[ r additional assessable profit 补加应评税利润
xe/( additional assessment 补加评税
{rcnM7 S1L additional commitment 额外承担
=y=cW1TG additional commitment vote 额外承担拨款
}NsU nbxT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4H@Wc^K additional dependent parent allowance 供养父母额外免税额
;NNe!}C additional provision 额外拨款
^e+a additional stamp duty 附加印花税
fxgr`nC additional tax 补加税罚款；补加税款
mFHH515 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4DTzSy:x adjudged bankrupt 被裁定破产
G7D2{J{1 adjudicated bankrupt 裁定破产人
;E'"Ks[GH adjudication fee 裁定费；评定印花税额手续费；评估契据费
4lZ$;:Jg adjudication of bankruptcy 裁定破产；宣告破产
86z]<p ( adjudication of insolvency 裁定无力偿还债务
$8a(veXd adjusted actual 经调整的实数；调整后的实数
*b]; | n{ adjusted current assets 经调整的流动资产；调整后的流动资产
iOG[>u0h adjusted figure 经调整的数字；调整后的数额
?&Pg2 ]g< adjusted liabilities 经调整的负债；调整后的负债
*cye O* adjusted loss 经调整的亏损；调整后的亏损
a
^%"7Ri adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
@)K %2Y` adjusted profit 经调整的利润；调整后的利润
u[{tb adjusted surplus 经调整的盈余额；调整后的盈余额
C:G8c[ adjusted value 经调整的价值；调整后的价值
%Q!`NCe+[ adjustment 调整；修订；理算〔保险〕
x \QY@9 adjustment centre 调剂中心
wY"Q o7 adjustment lag 调整过程的时间差距；调整时差
7.j[ a*^ adjustment mechanism 调整机制
^ FnfJ: adjustment of loss 亏损调整
'?({;/L adjustment process 调整过程；调整程序
%$TGzK 1 adjustment range 调整幅度
cW+t#>' r administered exchange rate 受管制汇率
*28pRvY:b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*3D%<kVl administration expenses 行政费用
0q&'(-{s1 administration fee 手续费；行政费
><=gV~7lx administration in bankruptcy 破产管理
1
E22R administration order 遗产管理令
eAqz3#_My administrator 管理人；遗产管理人
l&}y/t4% administrator of the estate 遗产管理人
CpJ0m-7aIH admission of debt 债项承认书
uPniLx\t: admission of proof 接纳债权证明
Y[ N^p#t{ advance 放贷款项；垫付款项；预支款项；预付款项
Uo-`>7 advance account 暂支帐目；预付款帐户
pC_O:f>vJ advance compensation 预付补偿金
nVJPR advance from shareholder 股东垫款
Pzb|t+"$ advance pending reimbursement 预支以待日后付还
MCdx?m3] advanced economy 先进经济体系
7==f\%, advancement 预付；预付财产
3"{ .37Q advances warrant 垫款令
~xoF6 CF advancing 贷出
77Bgl4P adverse balance 逆差
pFJB '=c adverse exchange 逆汇
k#5 }\w! advertisement addressed to shareholders 在报章刊登的致股东通告
c5mZG7- advice for collection 托收通知书
U"50_O advice of drawing 提款通知书；汇票通知书
+d|mR9^([ advice of payment 付款通知
asC_$tsMe Advisory Committee [Securities and Futures Commission]
?Mee
6 谘询委员会〔证券及期货事务监察委员会〕
Reu*Pe Advisory Committee on Diversification 经济多元化谘询委员会
owPm/ F affidavit 誓章；遗产申报誓章
z.}[m, oTF affidavit of no receipt 述明无收款的誓章
+b3^.wkq affiliate 联号；联营公司；附属公司
~.!c~fke affiliated company 附属公司；联号；联营公司
)$,"u4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*&
m#q Ev affordability 负担能力
2W$c FC African Development Bank [AfDB] 非洲开发银行
TXZv2P9 after-acquired property 事后取得的财产
\Vl`YYjZ after-hours dealing 市后交易
)*:` ':_a after-tax profit 税后盈利；税后利润；税后溢利
Dwl3 Cj agency agreement 代理协议
n-TQ*&h]3S agency expenses 代理机构的开支
;.bm6(; agency fee 代理费
lvp8z ) G Agency Law 《代理法》
=V^.}WtO agent 代理人；承销人
B7"PIkk; agent of company 公司代理人
n!qV> k9Y agent's fee 代理人费；经纪费
H}:LQ~_2 aggregate 总计；总数；总体数字
4WB-Ec aggregate amount 总款额；总额
AdWq Q aggregate assets and liabilities 总体资产与负债
b
pv= % aggregate at constant price 按固定价格计算的总体数字
m:hY`[ f6 aggregate demand 总需求
~i.k$XGA aggregate gross position 总持仓量
$2%f 8& aggregate limit 总限额
_$>pw< aggregate of salaries tax 合计薪俸税
yOvm`9 aggregate performance 总体表现；总体业绩
lq"f[-8a2q aggregate supply 总体供应
BAO| )~1Pd aggregate surplus 总盈余
0T>H)c6:\ aggregate total 整体总额
72veLB aggregate value 总值；合计价值
5 B=^v#m aggregated basis 合计基准
P#:?ok aggregated net chargeable income 合计应课税入息实额
wYlf^~#" aggregation 合并计算；合计；总和
5cWw7V< m aggregation of incomes of husband and wife 夫妇入息合并计算
"5A&_E }3
aggregation of property 财产的总和
U w4>v: agio 差价；贴水
qn,O40/] 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》
b9XW9O `B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!|<=ZF2 《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》
O3CFme Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YA&g$! 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
> 0<)= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CZbYAxNl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:EHJ\+kejX agreement for a settlement 授产协议
z(\4 M==2O agreement for assignment 转让协议
7w1wr)qSB agreement for sale 售卖协议；买卖协议
0dh=fcb agreement for sale and purchase 买卖协议
8 B**8yg. agreement for the payment of interest 支付利息协议
&*
E+ N[ agreement for the repayment of money 还款协议
L_w+ y agreement of reinsurance 再保险协议
7+hK~ Agricultural Bank of China 中国农业银行
c=AOkX3UD air passenger departure tax 飞机乘客离境税
e]Zngt? b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
al 20V airport tax 机场税
!@'%G6:. alcohol duty 酒精税
!yhh8p3 alienation 让与；让渡；转让
aAy'\T$x. alimony 生活费；赡养费
|T{C,"9y All Ordinaries Index [AOI] 所有普通股指数
#Eb5: ; all risks 全险；综合险
!a~`Bs$'jr All Sales Record for Stock Market 《股票市场成交报告》
i%6; Allied Capital Resources Limited 新联财务有限公司
".dZn6"mI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
* Y@nVi allocation letter 拨款信件
q{ /3V allocation of fund 分配款项；预留款项
[p=* u,- allocation of profit 利润分配；溢利分配
)Af~B 'OUd allocation warrant 拨款令
S(mF%WJ allotment 分配；配股
#Mg]GeDJ{ allotment notice 股份配售通知；配股通知
BYKoel allotment of shares 股份分配
zB?
V_aT allowable 可获宽免；免税的
0cT*z( allowable business loss 可扣除的营业亏损
7$rjl Ve allowable expenses 可扣税的支出
|X`/ allowance 免税额；津贴；备抵；准备金
+ 78CvjG allowance for debts 债项的免税额
*|_"W+JC allowance for depreciation by wear and tear 耗损折旧免税额
Z/ Tm)Xd allowance for funeral expenses 殡殓费的免税额
?<* -j4v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9 fMau allowance for repairs and outgoings 修葺及支出方面的免税额
2!B d2 allowance to debtor 给债务人的津贴
X";@T.ZGut alteration of capital 资本更改
w}{5# alternate trustee 候补受托人
5Q=P4w!' amalgamation 合并
"k Te2iS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D3c2^r $Z ambit of charges 征税范围；收费范围
V)P&Zw amended valuation 经修订的估值
5E0eyW American Commodities Exchange 美国商品交易所
4^< 6r* American Express Bank Limited 美国运通银行
%?e( hnM American Stock Exchange 美国证券交易所
R1Ye<R!Q amortization 摊销
$3,ryXp7 amount due from banks 存放银行同业的款项
d(:3 amount due from banks abroad 存放海外银行同业的款项
H'qG/@u -l amount due from holding companies 控股公司欠款
p!/[K6u amount due from local banks 存放本港银行同业的款项
Z#.f&K )xX amount due to banks 银行同业的存款
_sy'.Fo amount due to banks abroad 海外银行同业的存款
H_? o-L?+ amount due to holding companies 控股公司存款
CU7F5@+ amount due to local banks 本港银行同业的存款
^2wLxXO6 amount due to outport banks 外埠银行同业的存款
VxzkQ}o amount for note issue 发行纸币的款额
6'W [{gzl amount of bond 担保契据的款额
-TZ p
FT" amount of consideration 代价款额
>]%8Zx[ amount of contribution 供款数额
<[GYLN[0Q amount of indebtedness 负债款额
MZ+e}|!4, amount of principal of the loan 贷款本金额
N0>0z]4;q amount of rates chargeable 应征差饷数额
VxFO YC>p amount of share capital 股本额
$F.kK%-* amount of sums assured 承保款额
GTv#nnC amount of variation 变动幅度
L^^4=ao0 amount of vote 拨款数额
K q.:G% amount payable 应付款额
-VZRujl amount receivable 应收款额
.q][? mW3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Eq:2k)BE analysis 分析
oQ=>'w ancillary risk 附属风险
3 DaQo0N annual account 周年帐目；周年帐目报表；年度决算；年结
4Z*U}w) annual accounting date 年结日期
OUP?p@%]< annual allowance 每年免税额；年积金；年度津贴；年津
gGMWr.!
8 annual balance 年度余额
na^sBq?\ annual disposable income 每年可动用收入
MuBx#M/ annual estimates 周年预算
"g+z !4b# annual fee 年费
@u._"/K annual general meeting 周年大会
* 1@:'rJ annual growth rate 年增率；每年增长率
>5G>D~b annual long-term supplement 长期个案每年补助金
C!C|\$)- annual pensionable emolument 可供计算退休金的年薪
",>H(wJ8 annual report 年报
Yav2q3 Annual Report on the Consumer Price Index 《消费物价指数年报》
dO7;}>F$n annual return 周年报表；周年申报表；每年报税表格
)~jqW=d
2 Annual Return Rules 《周年报表规则》
K) Zlc0e annual review of consumer prices 每年消费物价回顾
#'4OYY. annual roll-forward basis 逐年延展方式
=:+0)t=ao annual salary 年薪
joul<t- annual statement 年度报表；年度决算表
gh6d&ucQ^ 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
!AJ]j|@VBd annuitant 年金受益人
3/JyUh? annuity 年金
vs6 , annuity contract 年金合约
NcCvm# annuity on human life 人寿年金
}`yiT< z antecedent debt 先前的债项
f f 7 ( ante-dated cheque 倒填日期支票
V,EF'-F anticipated expenditure 预期开支
\M]-b w ` anticipated net profit 预期纯利
^Y{D^\} , anticipated revenue 预期收入
*V(Fn-6( anti-inflation measure 反通货膨胀措施
H6aM&r9} anti-inflationary stance 反通货膨胀立场
):EBgg4-N apparent deficit 表面赤字
/H Zu mV? apparent financial solvency 表面偿债能力
yg]2erR apparent partner 表面合伙人
l.nH?kK< application for personal assessment 个人入息课税申请书
hnWo|! ,O$ application of fund 资金应用
%i)B*9k application to release as liquidator and to destruct the books of accounts and documents
nW?R"@Zm 申请免除清盘人职务及毁灭帐簿与文件
69#8Z+dw7 appointed actuary 委任精算师
6#A:}B<? appointed auditor 委任核数师；委任审计师
c-j_IN Gm appointed trustee 委任的受托人
H(Ms^8Vs~: appointer 委任人
A>.2OC+ apportioned pro rata 按比例分摊
p4VSm a_( apportionment 分配；分摊
P NSMcakD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Eaad,VBtU apportionment formula 分摊方程式
,)~E>[=+ apportionment of estate duty 遗产税的分摊
[&Hkn5yq appraisal 估价；评估
f c6g appreciable growth 可观增长
g<\z= H appreciable impact 显着影响
_x1EZ&dh appreciable increase 可观增长
FbAC TeB appreciation 增值；升值
H^1gy=kdj appreciation against other currencies 相对其他货币升值
7.bN99{xPM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ix Z)tNz appreciation tax 增值税
u}6v?! appropriation 拨款；拨用；拨付
w?csV8ot appropriation account 拨款帐目
!NKmx=I] Appropriation Bill 拨款法案
oN(-rWdhZ appropriation-in-aid system 补助拨款办法
5, b]V)4 approved assets 核准资产
#G3N(wV3 approved basket stock 认可一篮子证券
!PUp>( approved budget 核准预算
ELa ja87 approved charitable donation 认可慈善捐款
Gt/4F -Gn approved charitable institution 认可慈善机构
TOI4 ?D] approved currency 核准货币；认可货币
lu UYo approved estimates 核准预算
:6;e\UE approved estimates of expenditure 核准开支预算
|s gXh9%x< approved overseas insurer 核准海外保险人
5nC u~<uJ approved overseas trust company 核准海外信托公司
``? 6=mO approved pooled investment fund 核准汇集投资基金
6 -,m}Ce\ approved provident fund scheme 认可公积金计划
PI5j"u UO approved provision 核准拨款
@{Py % approved redeemable share 核准可赎回股份
3]E(mRX approved regional stock 认可地区性证券
|kiJ}oy approved retirement scheme 认可退休金计划
'4;6u]d)2 approved subordinated loan 核准附属贷款
-pTI ? arbitrage 套戥；套汇；套利
1K|@ h&@ arbitrageur 套戥者；套汇者
g?q KNY arbitrary amount 临时款项
%Ny) ? B arrangement 措施；安排；协定
\Mi#{0f +q arrears 欠款
#I`ms$j% arrears of pay 欠付薪酬
'b: Ne,< arrears of revenue 逾期未收税款；逾期未收的帐项
ecH/Wz1 articles of association 组织章程；组织细则；组织章程细则
3/M.0}e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#-u [$TA ascertainment of profit 确定利润
|;;!8VO3J "Asia Clear" “亚洲结算系统”
:,*eX' fH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1(`M~vFDK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hhR aJ Asian Development Fund [ADF] 亚洲发展基金
&:?e & Asian dollar bond 亚洲美元债券
9( VRq^Z1 Asian dollar market 亚洲美元市场
DpL8'Dib Asian dollar rate 亚洲美元利率
r>qA $zD^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_LfHs1g4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J m e% asked price 沽盘；喊价；索价；卖方报价
[^PCm Z6n assessable income 应评税入息
@Hr+/ 52B assessable loss 应评税亏损
?p8k{N(1 assessable profit 应评税利润
r!/0 j) assessable value 应评税值
.?#uxd~> assessed profit 估定利润
dU;upS_- assessed value 经评估价值
-4L!k'u R assessment 评税；评定；估价；评税单
RSWcaATZN assessment number 评税编号；估价编号
fB# XhO assessment of additional tax 补加税评税
!jh %} JJ assessment of performance 业绩评估；实绩评价
u39FN?<^ Assessor 评税主任
"zV']A>4H asset price bubbles 资产价格泡沫
?9U:g( v asset-backed securities 具资产保证的证券
@Y' I,e assets accretion 资产增值
[wcA.g* F assets and liabilities 资产与负债
oP$kRfXS!< assets betterment statement 资产递增表；资产改进表
Z}cIA8 7U assets lending 实物放款；有抵押贷款
"xwM+ AC assets of the company passing on the death 死者去世时转移的公司资产
lg/sMF>z\f assets pledged as security for liabilities 用作负债抵押的资产
q=Xg*PM, assets portfolio 资产投资组合
A1JzW)B assets price 资产价格
_dmL}t- assets quality 资产质素
s j9 D assets realization 资产变现
Da,&+fZI! assets refinancing arrangement 资产再集资安排
x% XT2 + assets securitization 资产证券化
;A ^K_ w' assets situated outside Hong Kong 在香港以外地方的资产
B3 L4F" assets stripping 削减资产；拆卖资产
*PB/iVH%6 assets value 资产值
m<fA|9 F# assignee 承让人
y U`: IMz assignment 转让；转让书；转让契
\C\g n] Z assignment of interest 权益转让
8Uj: assignment of letters patent and trade mark 专利证书及商标转让
{
R*Y =Ie assignment of property 物业转让；物业转让书
6/y* 2z; assignment right 转让权
`Wf5 assignor 转让人
rye)qp| associate 有联系的人；有关连人士；相联者；合伙人；联系人
29O ]S8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FP;": i RL associate member 附属会员
Yk>8g;< associated body corporate 相联法人团体
{,V$* associated company 相联公司；联属公司
@P70W<< associated corporation 相联法团
OJ[rj`wrW^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A
+!sD5d 公认会计师公会〔英国〕
<:cpz* G4 Association of Futures Exchange Brokers 香港期货经纪协会
F X 1C
e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dI K{MA association of underwriters 承保人组织
+{&+L0DfH~ assumption of control 接管
y\_wW E assurance 担保；保险；转易；转易书
-lp"#^ ; assurance of interest 权益的转易
:J%'=_I&H at 19XX price 按一九ＸＸ年价格计算
MuSaK % at a discount 按赔价计算；按贴水价格计算；打折扣
Es:6 at a premium 按溢价计算；按升水价格计算
z_(eQP]) at call 通知付款；按通知
jT"r$""1d at constant market price 按固定市价计算
@DCJ}h ud at constant price 按固定价格计算
g5TkD~w" at cost 按成本计算
a2 >[0_E at current market price 按当时市价计算；按现时市价计算
o4 'v> b at current price 按当时价格计算；按现时价格计算
$n*%v85 at factor cost 按要素成本计算；按生产要素成本计算
&l!$Sw-u; at money-of-the-day price 按付款当日价格计算
83?1<v0% at or better 按指定或较佳价位〔买卖指令〕
eYDgEM
at par 按面值计算；平价
0 0,9a zs at sight 见票即付
5&|5 a} 8 at the close 按收市盘
NTVHnSoHh at the opening 按开市盘
,Qo}J@e( attestation 见证；见证条款
y$h"ty{g at-the-money option 平价期权
A5+5J_)* attorney 受权人；受托代表人
T/7vM 6u attornment 新拥有人承认书
!c_u-&b) attributable profit 可归属利润
ZV #$Z attributable share value 可归属股份价值
4@~a<P# Auckland Stock Exchange 奥克兰证券交易所
afy/K'~ auction 拍卖
SEU\}Ni{ auctioneer 拍卖商
K!7q!%Ju audit 审计；核数
Z%;)@0~f Audit Commission 审计署
5h(jeT8" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u7(]; 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〕
=f4< ({9 audit review 帐目审查
h+xA?[ c= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u
!. DnKu audited account 审计帐目；经审计的帐目
ULTNhq
R*n audited annual account 经审计的周年帐目
#'g^Z a audited balance sheet 经审计的资产负债表
\AJS,QD auditor 核数师；核数主任；审计师
8vO;IK]9b^ auditor's certificate 核数师证明书；审计师证明书
-Qg ,99M auditor's report 核数师报告；审计师报告
wzxdVn
'S Aussie bond 澳元债券
E4i@|jE~) austerity budget 紧缩预算
`+fk`5Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w #<^RKk Australia All Ordinaries Index 澳洲所有普通股票指数
Rd vn)K Australian Dollar [AUD] 澳元
Y'&8L'2Z[ Australian Options Market 澳大利亚期权市场
rkq)&l=ny Australian Securities Commission 澳洲证券事务监察委员会
QD}1?)} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U%n,XOJ Australian Stock Exchange 澳大利亚证券交易所
p70,\&@3 Austrian Schilling [ATS] 奥地利先令
Y^X:vI authentication 认证；鉴证
9 c6 ' authority to purchase 委托购买证；委购书
W{\EE[XhCf authorization 认可；核准；授权；授权书
=1R i]b authorization by direction 指示授权
,P!D-MN$V authorization by instruction 指令授权
b m^X!i5 authorization by warrant 令状授权
3~:0?Zuq authorization of unit trust 单位信托的认可
t, 1in4sN authorized agent 指定代理人
/+N| X authorized capital 法定资本
>. n;mk authorized clerk 出市员
To"> DOt authorized dealer 认可交易商
P!9;} & authorized financial institution 认可财务机构
a0{[P$$ authorized fund 认可基金
v*vn<nPAQ> authorized fund house 获授权的基金公司；认可基金公司
iT[o KD0) authorized institution 认可机构
J2'W =r_# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,y {0bq9*2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OH0S2?,{> authorized insurer 获授权保险人；获认可承保人
6SV7\,2M authorized investment 特准投资项目
~JAjr(G#o authorized person 获授权人
/=q.tDH=I authorized representative 获授权代表
F G3Sk!O6 authorized share capital 法定股本
,zD_% ox automated quotation system 自动报价系统
* *.:) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h)^dB,~ 自动交易系统〔香港期货交易所有限公司〕
RA} U#D:$i automatic adjustment mechanism 自动调整机制
au, jA k automatic adjustment system 自动调整系统
8H7O/n Automatic Clearing House 自动票据交换所
k)|'JD m automatic exchange rates accumulation system 自动化汇率累集系统
ZWFG?8lJ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#n=A)#'my automatic teller machine [ATM] 自动柜员机
[f=.!\0\ autopay 自动转帐
MSK'2+1T@g available assets 可用资产
yAAG2c4( available fiscal reserve 现存财政储备
nW~$
(Qnd available profit 可用利润
d i--:h/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,TEu M| average 平均；平均数；海损
@W#fui<<}Y average basic salary 平均基本薪金
fEB195#@9 average consumer expenditure 平均消费开支；一般消费开支
z;[gEA+I average cost 平均成本
L
43`^;u average cost of land production 增辟土地平均成本
Ut]2` 8- average daily turnover 平均每日成交额
6zv;lx0<D& average daily wage rate 平均每日工资率
eN2dy-0 average expenditure pattern 平均开支模式
G l_\Vy average growth rate 平均增长率
A*a7\id!y average net fixed assets 固定资产平均净值
Z(Km S ( average of relatives 相对价格平均数
q Frt^+@ average price 平均价格
"/Om}*VhD average propensity to consume 平均消费倾向；一般消费倾向
{K<uM'ww> average propensity to save 平均储蓄倾向；一般储蓄倾向
IF5sqv average rate 平均率
'/ihL ^^@L average revenue 平均收入；平均收益
I/Sv"X6E average stock 平均库存；平均存货
KUF$h Er average yearly rent 平均年租
d3Y(SPO avoidance of double taxation 避免双重课税
.N/GfR`0/< avoidance of tax 避税
