A:
~c,+)69"T A share Ａ股；甲类股份
hs)_h^P
abatement of tax 减税；减扣免税额
Y4Jaw2b ABN AMRO Bank N.V. 荷兰银行
sVS),9\} above-the-line expenditure 线上项目支出；经常预算支出
a{I(Qh!} above-the-line receipt 线上项目收入；经常预算收入
(K kqyrb ABSA Asia Limited 南非联合亚洲有限公司
#9(iu S+BU absolute change 绝对数值变更
;|vn;s/ absolute expenditure 实际开支
GQ9H>Ssz absolute guideline figure 绝对准则数字
!J }Q% i absolute interest 绝对权益
{us #(4O absolute order of discharge 绝对破产解除令
9Kc;]2m absolute profit margin 绝对利润幅度
(Ixmg=C6y absolute value 实值；绝对值
,Igd<A= absolutely vested interest 绝对既得权益
z}$!B.) absorbed cost 已吸收成本；已分摊成本
4n\O6$&.x absorption 吸收；分摊；合并
8(@(G_skp absorption rate 吸收率；摊配率；分摊率
=6, w~|W ACB Finance Limited 亚洲商业财务有限公司
DoE N`K\U acceptable form of reciprocity 合理的互惠条件
Cm6%wAzC acceptable rate 适当利率；适当汇率
$.Qq:(O:6 acceptance agreement 承兑协议
d-UQc2r acceptance for honour 参加承兑
Eye.#~ acceptor 承兑人；接受人；受票人
d r=h;[Q' acceptor for honour 参加承兑人
?&XpwJw:~ accident insurance 意外保险
8 }OII\ Accident Insurance Association of Hong Kong 香港意外保险公会
>`
|sBx accident insurance scheme 意外保险计划
35#"]l" accident year basis 意外年度基准
]#O~lq accommodation 通融；贷款
/kFw(l_. accommodation bill 通融票据；空头票据
T;Ra/H accommodation party 汇票代发人
enQev?8% account balance 帐户余额；帐户结余
?Hf8<C} 3 account book 帐簿
@3Mp>u/ account collected in advance 预收款项
<QRRD*\ account current book 往来帐簿
JW=P} h account of after-acquired property 事后取得的财产报告
g/z7_Aq/ account of defaulter 拖欠帐目
C1(0jUz account payable 应付帐款
J+nUxF;EE account payee only [A/C payee only] 只可转帐；存入收款人帐户
y}> bJ: account receivable 应收帐款
!X{>?.@~ account receivable report 应收帐款报表
4q`e<!MP)q account statement 结单；帐单；会计财务报表
,6T3:qkkvF account title 帐户名称；会计科目
ET=-r accountant's report 会计师报告
{r[g .@ Accountant's Report Rules 会计师报告规则
li)shp) accounting and auditing procedure 会计与审计程序；会计与核数程序
:}~B;s0M\ Accounting Arrangements 《会计安排》
[G} l; accounting basis 会计基础
k%sh ;1. accounting by Official Receiver 破产管理署署长呈交的帐目
uRRp8hht Accounting Circular 《会计通告》
$mDlS accounting class 会计类别
OO?B N! accounting date 记帐日期；会计结算日期
|D[4 G6& accounting for money 款项核算
iJ EKLv Accounting Officer 会计主任
Mr yY<s accounting period 会计报告期；会计期
5tu 4uYp; accounting policy 会计政策；会计方针
Ov~>* [ accounting practice 会计惯例
qa ) Qf,` accounting principle 会计准则
9d >AnTf&H accounting record 会计记录
:LMLY<8>9 accounting report 会计报告
6+_ qGV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\oV g(J&o Accounting Society of China 中国会计学会
GPU,.s"&( accounting statement 会计报表
R(cM4T.a accounting system 会计制度；会计系统
M N. $a9m accounting transaction 会计事项；帐务交易
.h ytn`+9 accounting treatment 会计处理
F */J`l accounting year 会计年度
=b l6: accretion 增值；添加
#BwkbOgr accrual 应计项目；应累算数目
eQ eucmQd{ accrual basis 应计制；权责发生制
4X:S#z
accrual basis accounting 应计制会计；权责发生制会计
KIHr% accrue 应累算；应计
^@AIXBe accrued benefit 应累算利益
]c$)0O\O accrued charges 应计费用
0X4%Ccs accrued cumulative preference share dividend 应累算的累积优先股股息
H6%%n
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iz\GahK accrued interest payable 应付利息；应计未付利息
2 22Mm/QN accrued interest receivable 应收利息；应计未收利息
bZz B\FB~ accrued right 累算权益
_(J/ $ D accruing profit 应累算的利润
)Vnqz
lI5 accumulated fiscal reserve 累积财政储备
2:Q2w3 Xe accumulated profit 累积利润；滚存溢利
tG( !d$^ accumulated reserve 累积储备
)U u! x6 accumulation of surplus income 累积收益盈余
)_Wo6l)i acquired assets 既得资产
uO}UvMW acquisition 收购；购置；取得
^,N=GZRWW acquisition cost 购置成本
3!0~/8!f@ acquisition expenses 购置费用
OykYXFv* acquisition of 100% interest 收购全部股权
-k"5GUc| acquisition of control 取得控制权
#u<n . acquisition of fixed assets 购置固定资产
A&/ YnJ" acquisition of shell “买壳”
NE2P
"mY acquisition price 收购价
ubQZTA x act of God 天灾
jxNnrIA acting partner 执事合伙人
Avn)%9 active market 买卖活跃的市场；交投畅旺的市场；旺市
<vUhJgN2/ active partner 积极参与的合伙人
q[MZSg active trading 交投活跃
z ,q1TU 9 actual circulation 实际流通
M7g 6m actual cost 实际成本
1o%E(*M4I actual expenditure 实际开支；实际支出
u Q'I zdm actual income 实际入息；实际收入；实际收益
)xj!7:n) actual market 现货市场
]pP: actual price 现货价；实际价格
UKBaGX:v actual profit 实际利润
&5o ln@YL actual quotation 实盘；实际价位；实际报价
LyA}Nd]pyq actual year basis 按实际年度计算
o!>h
Q#h actuals 实货
^
woCwW8n actuarial investigation 精算调查
tunjV1 ,] actuarial principle 精算原则
wwD?i.3 actuarial report 精算师报告
P\2UIAPa\b Actuarial Society of Hong Kong 香港精算学会
IIIP <nyc actuarial valuation 精算师估值
=E10j.r actuary 精算师
:B"Y3~I ad referendum agreement 暂定协议；有待覆核的协定
9L9+zs3 k ad valorem duty 从价税；按值征税
On4tK\l @ ad valorem duty system 从价税制
TIre,s)_ ad valorem fee 从价费
Tkf
JC|6 ad valorem tariff 从价关税
k@/s-^ry3 additional allowance 额外免税额
|w w@V<'/# additional amount for unexpired risk 未过期风险的额外款额
1a>TJdoa additional assessable profit 补加应评税利润
Q%
LQ P!Kg additional assessment 补加评税
U UaC@Rs2 additional commitment 额外承担
ud,=O X q additional commitment vote 额外承担拨款
~Ddlr9Ej additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y+0HC2(o additional dependent parent allowance 供养父母额外免税额
# 8fq6z|JZ additional provision 额外拨款
@Rp#*{ additional stamp duty 附加印花税
Nr#" 5<W additional tax 补加税罚款；补加税款
2 E*h,Mo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o+I'nFtnI adjudged bankrupt 被裁定破产
sxFkpf_h adjudicated bankrupt 裁定破产人
`37$YdX adjudication fee 裁定费；评定印花税额手续费；评估契据费
CFyu9Al adjudication of bankruptcy 裁定破产；宣告破产
akB+4?+s) adjudication of insolvency 裁定无力偿还债务
yTwtGo& adjusted actual 经调整的实数；调整后的实数
$Y9Wzv3Ra adjusted current assets 经调整的流动资产；调整后的流动资产
A-om?$7 adjusted figure 经调整的数字；调整后的数额
+ Ssu^ >D adjusted liabilities 经调整的负债；调整后的负债
tEE4 "OAy adjusted loss 经调整的亏损；调整后的亏损
G~N$bF^R) 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
*N!>c&8 adjusted profit 经调整的利润；调整后的利润
?3| jB?:k adjusted surplus 经调整的盈余额；调整后的盈余额
I`
+%ab adjusted value 经调整的价值；调整后的价值
qGrUS_~q* adjustment 调整；修订；理算〔保险〕
.T|1l$Jn adjustment centre 调剂中心
i_M0P1 2 adjustment lag 调整过程的时间差距；调整时差
!H/5Ud9 adjustment mechanism 调整机制
bIP%xl
Vp adjustment of loss 亏损调整
$:D-dUr1 adjustment process 调整过程；调整程序
rI.CCPY~s adjustment range 调整幅度
HyKv5S$ administered exchange rate 受管制汇率
h#Q Sx@U6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>hsvRX\_ ` administration expenses 行政费用
yhJA{n L= administration fee 手续费；行政费
QssU\@ / Q administration in bankruptcy 破产管理
q6a7o=BP] administration order 遗产管理令
D +Ui1h- administrator 管理人；遗产管理人
w :+wx/ \ administrator of the estate 遗产管理人
T i !<{> admission of debt 债项承认书
%MH! L2| admission of proof 接纳债权证明
^a{cK advance 放贷款项；垫付款项；预支款项；预付款项
LZF %bJv advance account 暂支帐目；预付款帐户
$zv&MD!&h advance compensation 预付补偿金
nTQ &nu! advance from shareholder 股东垫款
0AWOdd>. advance pending reimbursement 预支以待日后付还
rIJv(&l advanced economy 先进经济体系
:j} 4F advancement 预付；预付财产
`#x}- A$ advances warrant 垫款令
t+<?$I[ advancing 贷出
fNnX{Wq adverse balance 逆差
@=G6fW: adverse exchange 逆汇
qnCJrY6] advertisement addressed to shareholders 在报章刊登的致股东通告
5nSi29C advice for collection 托收通知书
x}B_;&>&"_ advice of drawing 提款通知书；汇票通知书
>3&Oe advice of payment 付款通知
?@YABl Advisory Committee [Securities and Futures Commission]
CS|al (?~ 谘询委员会〔证券及期货事务监察委员会〕
%|\Af>o4d Advisory Committee on Diversification 经济多元化谘询委员会
|p\vH#6y+ affidavit 誓章；遗产申报誓章
O\&-3#e affidavit of no receipt 述明无收款的誓章
' zz ^ !@ affiliate 联号；联营公司；附属公司
S&Szc0-|k affiliated company 附属公司；联号；联营公司
Bt[Wh@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lJIcU
RI4 affordability 负担能力
! Pf6UNN' African Development Bank [AfDB] 非洲开发银行
`y0u(m5 after-acquired property 事后取得的财产
z8-dntkf after-hours dealing 市后交易
NL} Q3Vv1. after-tax profit 税后盈利；税后利润；税后溢利
}ofx?s} agency agreement 代理协议
L-z9n@=8\ agency expenses 代理机构的开支
Gw1 Rp agency fee 代理费
N&jHU+{OU Agency Law 《代理法》
w+W! dM agent 代理人；承销人
J*FUJT agent of company 公司代理人
EPu-oE=HW4 agent's fee 代理人费；经纪费
y 13Y,cz~B aggregate 总计；总数；总体数字
5[5| _H+0 aggregate amount 总款额；总额
v_L2>Pa. aggregate assets and liabilities 总体资产与负债
K2
b\9} aggregate at constant price 按固定价格计算的总体数字
Uuq*;L aggregate demand 总需求
n3B#M}R aggregate gross position 总持仓量
CD:$22*] aggregate limit 总限额
v{c,>]@ aggregate of salaries tax 合计薪俸税
+]dh`8*8>1 aggregate performance 总体表现；总体业绩
H&_drxUq;L aggregate supply 总体供应
G%FLt[ aggregate surplus 总盈余
S\"#E:A aggregate total 整体总额
] 21 `x aggregate value 总值；合计价值
DqN<bu2 aggregated basis 合计基准
"
.<>(bE aggregated net chargeable income 合计应课税入息实额
s=[T ,:Z aggregation 合并计算；合计；总和
^sqTgrG aggregation of incomes of husband and wife 夫妇入息合并计算
u}Q cyG^ aggregation of property 财产的总和
U"L 7G$ agio 差价；贴水
M R3\7D+9y 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》
Y6 : b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\qZ>WCp>r 《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》
J{q sCJiB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T:!f_mu| 《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》
Sk7sxy<F' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/C\tJs 《香港政府和大韩民国政府关于相互促进和保护投资协定》
| 9Pi*)E agreement for a settlement 授产协议
;6AanwR6 agreement for assignment 转让协议
sEzl4 I agreement for sale 售卖协议；买卖协议
Fz.Ij'8.H agreement for sale and purchase 买卖协议
Da-U@e! agreement for the payment of interest 支付利息协议
V ah&)&n agreement for the repayment of money 还款协议
-,a @bF: agreement of reinsurance 再保险协议
1<;RI?R[9 Agricultural Bank of China 中国农业银行
T]UrKj/iF air passenger departure tax 飞机乘客离境税
,+GS .]8< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j {&$_ airport tax 机场税
f~t5[D(\Q, alcohol duty 酒精税
me ,lE- alienation 让与；让渡；转让
$eiW2 @ alimony 生活费；赡养费
yE{\]j| Zf All Ordinaries Index [AOI] 所有普通股指数
OuMj%I all risks 全险；综合险
dC(5I{I| All Sales Record for Stock Market 《股票市场成交报告》
=)YDjd_=z Allied Capital Resources Limited 新联财务有限公司
FaQz03N\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z0T9tN!( allocation letter 拨款信件
E]dc4US allocation of fund 分配款项；预留款项
>1 %|T allocation of profit 利润分配；溢利分配
twP%+/g]< allocation warrant 拨款令
}Yargj_Gn allotment 分配；配股
\]|(w*C allotment notice 股份配售通知；配股通知
0`KR8# A@ allotment of shares 股份分配
)o`[ wq allowable 可获宽免；免税的
6]NaP_\0 allowable business loss 可扣除的营业亏损
m(KBg'kQ allowable expenses 可扣税的支出
w\lc;4U allowance 免税额；津贴；备抵；准备金
\N[2-;[3 allowance for debts 债项的免税额
>J) 9&? allowance for depreciation by wear and tear 耗损折旧免税额
Uu[dx}y allowance for funeral expenses 殡殓费的免税额
\5P 5N]] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x T1MW allowance for repairs and outgoings 修葺及支出方面的免税额
X 4CiVV allowance to debtor 给债务人的津贴
3Pgld*i7 alteration of capital 资本更改
^y.|KA3[ alternate trustee 候补受托人
!S#K6: amalgamation 合并
L};P*{q2Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3g87 i r ambit of charges 征税范围；收费范围
a[=; 6! amended valuation 经修订的估值
}fZ~HqS2w American Commodities Exchange 美国商品交易所
5$ &',v( American Express Bank Limited 美国运通银行
utU ;M* American Stock Exchange 美国证券交易所
5Zu k`%O amortization 摊销
^GnR1.ux amount due from banks 存放银行同业的款项
IC:>60A,] amount due from banks abroad 存放海外银行同业的款项
uNf9 7*~_ amount due from holding companies 控股公司欠款
e7r3o,! amount due from local banks 存放本港银行同业的款项
9c{T|+ ] amount due to banks 银行同业的存款
ov\ +&=IRG amount due to banks abroad 海外银行同业的存款
]ONBr(M\ amount due to holding companies 控股公司存款
F60?% g g amount due to local banks 本港银行同业的存款
C;0VR amount due to outport banks 外埠银行同业的存款
kgP6'`}E[ amount for note issue 发行纸币的款额
U8OVn(qV amount of bond 担保契据的款额
$CDRIn50 amount of consideration 代价款额
nhy:5eSK amount of contribution 供款数额
#H;1)G(/ amount of indebtedness 负债款额
m+QZ| amount of principal of the loan 贷款本金额
cJ#n<Rsz amount of rates chargeable 应征差饷数额
*r)d tI* amount of share capital 股本额
I{i6e'.jP amount of sums assured 承保款额
E<'V6T9bi amount of variation 变动幅度
5}TTf2&Xo# amount of vote 拨款数额
"Pl.G[Buc- amount payable 应付款额
U;#G $ amount receivable 应收款额
($Q|9>5, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[&pMU) analysis 分析
1EWskmp ancillary risk 附属风险
K"cV7U rE annual account 周年帐目；周年帐目报表；年度决算；年结
:Q ?p^OC annual accounting date 年结日期
&2r[4 annual allowance 每年免税额；年积金；年度津贴；年津
+ zf`_1+)U annual balance 年度余额
%gu | annual disposable income 每年可动用收入
rN'8,CV annual estimates 周年预算
M>ntldV#g% annual fee 年费
PkcvUJV annual general meeting 周年大会
7U:{= +oLR annual growth rate 年增率；每年增长率
v >cPr( annual long-term supplement 长期个案每年补助金
L),r\#Y(v annual pensionable emolument 可供计算退休金的年薪
{ __NVv annual report 年报
}b^x#HC Annual Report on the Consumer Price Index 《消费物价指数年报》
umN4|X annual return 周年报表；周年申报表；每年报税表格
xoQ(GrBY Annual Return Rules 《周年报表规则》
-`D<OSt7 annual review of consumer prices 每年消费物价回顾
gI00@p:m annual roll-forward basis 逐年延展方式
9^E!2 CJ annual salary 年薪
^qLesP#
annual statement 年度报表；年度决算表
" ~q~)T1Z 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
iL|5}x 5\ annuitant 年金受益人
ujf7r `;u. annuity 年金
l[^0Ik-G annuity contract 年金合约
Q _`EKz;N{ annuity on human life 人寿年金
:}CcWfbT antecedent debt 先前的债项
T%aM~dp ante-dated cheque 倒填日期支票
[e o= anticipated expenditure 预期开支
UAGh2?q2 anticipated net profit 预期纯利
&q + l5L" anticipated revenue 预期收入
C=t9P# g*. anti-inflation measure 反通货膨胀措施
O*yA50Cn anti-inflationary stance 反通货膨胀立场
h0")NBRV& apparent deficit 表面赤字
pGr4b:N apparent financial solvency 表面偿债能力
,I
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vC UbbQz application for personal assessment 个人入息课税申请书
7n*"9Ai( application of fund 资金应用
G4ycP8 application to release as liquidator and to destruct the books of accounts and documents
nF]zd%h 申请免除清盘人职务及毁灭帐簿与文件
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cmB0e appointed actuary 委任精算师
9W& nA r appointed auditor 委任核数师；委任审计师
tB VtIOm9 appointed trustee 委任的受托人
K/_ "ybR7 appointer 委任人
/vpwpVHIpG apportioned pro rata 按比例分摊
a7aj:.wi apportionment 分配；分摊
P1R[M|Fx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yp) D"w4@ apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
zU'7x U- appraisal 估价；评估
Y]!&, e, appreciable growth 可观增长
_k#GjAPM appreciable impact 显着影响
P 1 appreciable increase 可观增长
Jv kTfTE7 appreciation 增值；升值
#'n.az=1 appreciation against other currencies 相对其他货币升值
BS%pS( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e ^Z Y appreciation tax 增值税
u /V&1In appropriation 拨款；拨用；拨付
HX ,\a` appropriation account 拨款帐目
ZC`VuCg2O Appropriation Bill 拨款法案
iNilk!d6Q3 appropriation-in-aid system 补助拨款办法
`dhBLAt approved assets 核准资产
hV& " approved basket stock 认可一篮子证券
6{I6'+K~ approved budget 核准预算
;U#= H9_ approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
4't d6F approved currency 核准货币；认可货币
& Z js approved estimates 核准预算
'K\H$<CJ approved estimates of expenditure 核准开支预算
g_rk_4] approved overseas insurer 核准海外保险人
(\nEU! Y approved overseas trust company 核准海外信托公司
pG 22N x approved pooled investment fund 核准汇集投资基金
JvNd'u)Z< approved provident fund scheme 认可公积金计划
3p]\l ]= approved provision 核准拨款
/qFY $vj approved redeemable share 核准可赎回股份
= ?BhtW approved regional stock 认可地区性证券
6 X'#F,M approved retirement scheme 认可退休金计划
">Ms V/ approved subordinated loan 核准附属贷款
G cB <i arbitrage 套戥；套汇；套利
Zu 4au< arbitrageur 套戥者；套汇者
KGc!#C arbitrary amount 临时款项
0sH~H[ap arrangement 措施；安排；协定
smn~p/u arrears 欠款
MI-S}Qoe arrears of pay 欠付薪酬
6Hfv'X5E`Z arrears of revenue 逾期未收税款；逾期未收的帐项
V+r&Z<& articles of association 组织章程；组织细则；组织章程细则
|T]&8Q)S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q=*bcDu ascertainment of profit 确定利润
p fw`<*e' "Asia Clear" “亚洲结算系统”
/1_O5'5+v Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wPq9`9 # Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.hUlI3z9 Asian Development Fund [ADF] 亚洲发展基金
,3!TyQ \m' Asian dollar bond 亚洲美元债券
%Y,Ru)5} Asian dollar market 亚洲美元市场
8l'W[ 6 Asian dollar rate 亚洲美元利率
q>wO=qWx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
) I(9qt>Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XA;f.u asked price 沽盘；喊价；索价；卖方报价
nW<nOKTnk_ assessable income 应评税入息
HD3WsIim* assessable loss 应评税亏损
Z!*6;[]SfG assessable profit 应评税利润
~NLthZ (O assessable value 应评税值
?zfm"o assessed profit 估定利润
KK{_s=t%< assessed value 经评估价值
lM#,i\8 Q assessment 评税；评定；估价；评税单
o ZQ@ Yu3 assessment number 评税编号；估价编号
ym_as8A*Q assessment of additional tax 补加税评税
7 U-}Y assessment of performance 业绩评估；实绩评价
X&i;WI Assessor 评税主任
PjXiYc& asset price bubbles 资产价格泡沫
OUFy=5(%: asset-backed securities 具资产保证的证券
Ikw. L assets accretion 资产增值
d[ _@l assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
lr?SL\D assets lending 实物放款；有抵押贷款
2R,8q0qR: assets of the company passing on the death 死者去世时转移的公司资产
X|D-[|P assets pledged as security for liabilities 用作负债抵押的资产
7SNdC8GZ~ assets portfolio 资产投资组合
lBm`W]3T assets price 资产价格
vif)g6, assets quality 资产质素
Bsha)< assets realization 资产变现
@/: 7G. assets refinancing arrangement 资产再集资安排
/t ! 5||G assets securitization 资产证券化
An ^)K assets situated outside Hong Kong 在香港以外地方的资产
qM6hE.J assets stripping 削减资产；拆卖资产
HXC\``E assets value 资产值
[lVfhXc& assignee 承让人
T Y5R=jh= assignment 转让；转让书；转让契
<P/odpmc assignment of interest 权益转让
'X6Z:dZY assignment of letters patent and trade mark 专利证书及商标转让
g4YlG"O[~ assignment of property 物业转让；物业转让书
!aKu9SR^e assignment right 转让权
|MagK $o assignor 转让人
kR:kn: associate 有联系的人；有关连人士；相联者；合伙人；联系人
\m+=| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#`!mQSK associate member 附属会员
agE- , associated body corporate 相联法人团体
|=KzQY|u associated company 相联公司；联属公司
|QMmF" 0 associated corporation 相联法团
`& '{R<cL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^q#[o O 公认会计师公会〔英国〕
Zu~w:uNmU Association of Futures Exchange Brokers 香港期货经纪协会
u&[L!w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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W|'~r association of underwriters 承保人组织
FP }I+Ys assumption of control 接管
o|q5eUh=EY assurance 担保；保险；转易；转易书
@vXXf/ assurance of interest 权益的转易
ew~?&= at 19XX price 按一九ＸＸ年价格计算
U@CAQ? at a discount 按赔价计算；按贴水价格计算；打折扣
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= at a premium 按溢价计算；按升水价格计算
BkPt 1i at call 通知付款；按通知
H_Va$}8z at constant market price 按固定市价计算
&:u3-:$:9 at constant price 按固定价格计算
#I*{_|}= at cost 按成本计算
9Kg y t at current market price 按当时市价计算；按现时市价计算
*SIYZE' at current price 按当时价格计算；按现时价格计算
Vh2uzG at factor cost 按要素成本计算；按生产要素成本计算
x*RSD,3 at money-of-the-day price 按付款当日价格计算
nC!]@lA at or better 按指定或较佳价位〔买卖指令〕
KLj=M;$:K at par 按面值计算；平价
jSH.e? at sight 见票即付
nRu %0Op at the close 按收市盘
~WORC\kCW at the opening 按开市盘
A zS u_ attestation 见证；见证条款
IG{Me at-the-money option 平价期权
f6Lc" b3s1 attorney 受权人；受托代表人
#5kclu%L$ attornment 新拥有人承认书
Gqc6]{ attributable profit 可归属利润
oylQCbT attributable share value 可归属股份价值
:zq Un&k& Auckland Stock Exchange 奥克兰证券交易所
/U0Hk>$~( auction 拍卖
|)" y auctioneer 拍卖商
^su Q7#g audit 审计；核数
"I:* Audit Commission 审计署
^IyQzBO j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.'Q*_};W 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
GQk/ G0*& audit review 帐目审查
e$WAf`* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6({)O1Z audited account 审计帐目；经审计的帐目
[]aw;\7}Y audited annual account 经审计的周年帐目
%<+uJ'p j audited balance sheet 经审计的资产负债表
3$q#^UvD auditor 核数师；核数主任；审计师
GDe,n auditor's certificate 核数师证明书；审计师证明书
UKV<Ye| auditor's report 核数师报告；审计师报告
x?lRObHK Aussie bond 澳元债券
`LLmdm 6i austerity budget 紧缩预算
/5z,G r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BD;T>M Australia All Ordinaries Index 澳洲所有普通股票指数
cWZ uph\ Australian Dollar [AUD] 澳元
tm1&OY Australian Options Market 澳大利亚期权市场
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05N6G Australian Securities Commission 澳洲证券事务监察委员会
Otx>S' 5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<[-{:dH,5 Australian Stock Exchange 澳大利亚证券交易所
I )vR Austrian Schilling [ATS] 奥地利先令
Z 4i5,f authentication 认证；鉴证
5Phsh authority to purchase 委托购买证；委购书
q
}>3N Ch authorization 认可；核准；授权；授权书
7I#C[:7x authorization by direction 指示授权
?e4H{Y/M authorization by instruction 指令授权
@: =vK?8L authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
2 7+faR authorized agent 指定代理人
` OgT"FdL! authorized capital 法定资本
<#57q% authorized clerk 出市员
=+Odu authorized dealer 认可交易商
oNw=O>v authorized financial institution 认可财务机构
K]Vp! G authorized fund 认可基金
)=X g authorized fund house 获授权的基金公司；认可基金公司
MffCk!] authorized institution 认可机构
QV HI}3~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
= 'w 2"4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2Xk;]-T! authorized insurer 获授权保险人；获认可承保人
r|*_KQq authorized investment 特准投资项目
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UbsxFl authorized person 获授权人
@t 1pB]O: authorized representative 获授权代表
q5hE S authorized share capital 法定股本
mSY m18
automated quotation system 自动报价系统
>5Lp; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`q* p-Ju' 自动交易系统〔香港期货交易所有限公司〕
~x /ka43 automatic adjustment mechanism 自动调整机制
y!}XlllV automatic adjustment system 自动调整系统
e f&8L Automatic Clearing House 自动票据交换所
z^.d Yb7< automatic exchange rates accumulation system 自动化汇率累集系统
KS$"Re$ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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<eCv automatic teller machine [ATM] 自动柜员机
koS?UYF` autopay 自动转帐
)u28:+8 available assets 可用资产
_'1 ]CoR available fiscal reserve 现存财政储备
9ZU^([@D available profit 可用利润
(~{Y}n]s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*` wz average 平均；平均数；海损
nw+^@|4 average basic salary 平均基本薪金
C96*,.j~' average consumer expenditure 平均消费开支；一般消费开支
4e
eh+T average cost 平均成本
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average cost of land production 增辟土地平均成本
!G[%; d average daily turnover 平均每日成交额
\,X )!%6kZ average daily wage rate 平均每日工资率
!9YCuHj!p average expenditure pattern 平均开支模式
$ (xdF average growth rate 平均增长率
1 n&% L8] average net fixed assets 固定资产平均净值
Sw"h!\c` average of relatives 相对价格平均数
P(2OTfGGx average price 平均价格
ezY^T average propensity to consume 平均消费倾向；一般消费倾向
%C qp88 ] average propensity to save 平均储蓄倾向；一般储蓄倾向
);JWrkpz average rate 平均率
kSc~gJrne average revenue 平均收入；平均收益
x3`JC&hF,q average stock 平均库存；平均存货
WjK [% ;Z! average yearly rent 平均年租
ok:L]8UN 3 avoidance of double taxation 避免双重课税
B0)|sH avoidance of tax 避税
