A:
~CbiKez A share Ａ股；甲类股份
L+p}%!g abatement of tax 减税；减扣免税额
/9&! u )+ ABN AMRO Bank N.V. 荷兰银行
jex\ 5 above-the-line expenditure 线上项目支出；经常预算支出
=}kISh above-the-line receipt 线上项目收入；经常预算收入
cTzR<Yr ABSA Asia Limited 南非联合亚洲有限公司
%8|lAMTY7/ absolute change 绝对数值变更
9jY+0h*uP absolute expenditure 实际开支
f <iK% absolute guideline figure 绝对准则数字
<5 }I6R; absolute interest 绝对权益
wpt$bqs|1 absolute order of discharge 绝对破产解除令
"igA^^?X1N absolute profit margin 绝对利润幅度
yj#FO'UY absolute value 实值；绝对值
HcJ!( absolutely vested interest 绝对既得权益
R ] e&JoY absorbed cost 已吸收成本；已分摊成本
bGL} nPo absorption 吸收；分摊；合并
UPr&
`k aJ absorption rate 吸收率；摊配率；分摊率
>r 7PK45.K ACB Finance Limited 亚洲商业财务有限公司
J$42*S Y acceptable form of reciprocity 合理的互惠条件
(lS[a acceptable rate 适当利率；适当汇率
vA!IcDP" acceptance agreement 承兑协议
Yj>4*C9 acceptance for honour 参加承兑
fs;\_E[) acceptor 承兑人；接受人；受票人
}BU% <5CQ acceptor for honour 参加承兑人
_AX,}9 accident insurance 意外保险
Uq_l T, Accident Insurance Association of Hong Kong 香港意外保险公会
Z!~_# _Ugl accident insurance scheme 意外保险计划
Jyg J4RI%j accident year basis 意外年度基准
R&;x_4dr^ accommodation 通融；贷款
%L- qAI &V accommodation bill 通融票据；空头票据
uA [
: accommodation party 汇票代发人
! J<Xel { account balance 帐户余额；帐户结余
s|A[HQUtJ account book 帐簿
#}B1W&\sw account collected in advance 预收款项
&z40l['4bz account current book 往来帐簿
BKtb@o~( account of after-acquired property 事后取得的财产报告
Gv G8s6IZ account of defaulter 拖欠帐目
)Jk$j account payable 应付帐款
SyI~iW#Y1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
]? H12xz account receivable 应收帐款
o*/;Zp== account receivable report 应收帐款报表
Z81;Y= ( account statement 结单；帐单；会计财务报表
q hvT," account title 帐户名称；会计科目
G .<0^q, accountant's report 会计师报告
og35Vs0 Accountant's Report Rules 会计师报告规则
BRM `/s accounting and auditing procedure 会计与审计程序；会计与核数程序
kN1R8| pv Accounting Arrangements 《会计安排》
,LxZbo! accounting basis 会计基础
^
'|y^t accounting by Official Receiver 破产管理署署长呈交的帐目
48^C+#Jbc Accounting Circular 《会计通告》
aY? VP?BL accounting class 会计类别
;z9 ,c accounting date 记帐日期；会计结算日期
0j4n1 1# accounting for money 款项核算
L5 Cfa- Accounting Officer 会计主任
A32Sdr'D accounting period 会计报告期；会计期
Z3c\}HLY accounting policy 会计政策；会计方针
467"pqT accounting practice 会计惯例
"Hz%0zP& accounting principle 会计准则
N [3Y~HX!q accounting record 会计记录
beikz uC accounting report 会计报告
2;" vF9WMm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lMu9Dp Accounting Society of China 中国会计学会
[<U=)!Swg accounting statement 会计报表
<";1[A%7< accounting system 会计制度；会计系统
YYFS
({ accounting transaction 会计事项；帐务交易
$dKf UlO accounting treatment 会计处理
2HB ey accounting year 会计年度
f/8&-L accretion 增值；添加
2;>uP#1] accrual 应计项目；应累算数目
dtY8>klI accrual basis 应计制；权责发生制
go y DG/ accrual basis accounting 应计制会计；权责发生制会计
d9S?dx accrue 应累算；应计
VT4 >6u} accrued benefit 应累算利益
YHom9& A accrued charges 应计费用
OqMdm~4B!j accrued cumulative preference share dividend 应累算的累积优先股股息
-f ~1Id accrued expenses 应累算费用
=|Qxv`S1 accrued interest payable 应付利息；应计未付利息
qonStIP accrued interest receivable 应收利息；应计未收利息
!ck~4~J accrued right 累算权益
Hpz1Iy @ accruing profit 应累算的利润
zL}`7*d:v accumulated fiscal reserve 累积财政储备
%pOxt< accumulated profit 累积利润；滚存溢利
+ug2p;<B accumulated reserve 累积储备
Q%q;= a accumulation of surplus income 累积收益盈余
{a V,h@> acquired assets 既得资产
8r"-3 <* acquisition 收购；购置；取得
`a[fC9 acquisition cost 购置成本
#W/Ch"Kv acquisition expenses 购置费用
{`*Fu/Upb acquisition of 100% interest 收购全部股权
q%q +2P> acquisition of control 取得控制权
n+&8Uk acquisition of fixed assets 购置固定资产
U & acquisition of shell “买壳”
=& k[qqxg acquisition price 收购价
`5oXf act of God 天灾
gV9 bt ~ acting partner 执事合伙人
Q6URaw#Yt` active market 买卖活跃的市场；交投畅旺的市场；旺市
A7#n BHwxZ active partner 积极参与的合伙人
LU8[$.P active trading 交投活跃
j~.tyxOq# actual circulation 实际流通
,d lq2 actual cost 实际成本
x|d? ' actual expenditure 实际开支；实际支出
rr E f<A} actual income 实际入息；实际收入；实际收益
VuTTWBx actual market 现货市场
P"}"q ![ actual price 现货价；实际价格
tN)t`1_j actual profit 实际利润
%zY5'$v ` actual quotation 实盘；实际价位；实际报价
fD \Fq'29{ actual year basis 按实际年度计算
Yc6.v8a actuals 实货
}.8yKj^p actuarial investigation 精算调查
^yl}/OD actuarial principle 精算原则
YZ:C9:S6X actuarial report 精算师报告
N Lx TiyQy Actuarial Society of Hong Kong 香港精算学会
pZ*%zt]-a actuarial valuation 精算师估值
Ylu\]pr9|C actuary 精算师
]LxE#R5V ad referendum agreement 暂定协议；有待覆核的协定
n!SHEx Bp ad valorem duty 从价税；按值征税
@^ &p$: ad valorem duty system 从价税制
0:I<TJ~P ad valorem fee 从价费
! N!pvK; ad valorem tariff 从价关税
@T L|\T additional allowance 额外免税额
$'eY-U8q additional amount for unexpired risk 未过期风险的额外款额
!"RRw&0M additional assessable profit 补加应评税利润
e9/Mjq\ additional assessment 补加评税
O
x`K7$) additional commitment 额外承担
] `q]n additional commitment vote 额外承担拨款
1k)pJzsc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`J03t\ additional dependent parent allowance 供养父母额外免税额
2T?Y additional provision 额外拨款
!kb:g]X additional stamp duty 附加印花税
@' M"c
q additional tax 补加税罚款；补加税款
\ %MsG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2cIbX adjudged bankrupt 被裁定破产
Prf G adjudicated bankrupt 裁定破产人
[kxO v7a adjudication fee 裁定费；评定印花税额手续费；评估契据费
zAklS 7L adjudication of bankruptcy 裁定破产；宣告破产
#XqCz>Z adjudication of insolvency 裁定无力偿还债务
~G=E
Q]a adjusted actual 经调整的实数；调整后的实数
1+ 7_L `SB adjusted current assets 经调整的流动资产；调整后的流动资产
l EHXh2 adjusted figure 经调整的数字；调整后的数额
9v -Y*\!w. adjusted liabilities 经调整的负债；调整后的负债
,:'JJZg@ adjusted loss 经调整的亏损；调整后的亏损
(4ZO[Ae 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
o_k)x3I? adjusted profit 经调整的利润；调整后的利润
3}mg7KV& adjusted surplus 经调整的盈余额；调整后的盈余额
f.aa@> adjusted value 经调整的价值；调整后的价值
o37oR v] adjustment 调整；修订；理算〔保险〕
1HAnOy0 adjustment centre 调剂中心
?Y8hy|` adjustment lag 调整过程的时间差距；调整时差
H%rNQxA2 + adjustment mechanism 调整机制
vV 9vB3K5? adjustment of loss 亏损调整
*
]bB7 adjustment process 调整过程；调整程序
1t^9.!$@y adjustment range 调整幅度
6P>}7R} administered exchange rate 受管制汇率
X2% (=B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7
wEv`5 administration expenses 行政费用
m||9,z- administration fee 手续费；行政费
!plu;w administration in bankruptcy 破产管理
, u %V% administration order 遗产管理令
8c9<kGm$E administrator 管理人；遗产管理人
]sVWQj administrator of the estate 遗产管理人
f#GMJ mCQs admission of debt 债项承认书
[ @"6:tTU admission of proof 接纳债权证明
Qyx~={ .C~ advance 放贷款项；垫付款项；预支款项；预付款项
kb/BE J advance account 暂支帐目；预付款帐户
.{`C>/"} advance compensation 预付补偿金
oZ t Cx advance from shareholder 股东垫款
cRbA+0m> advance pending reimbursement 预支以待日后付还
&zE Bfr advanced economy 先进经济体系
k[a<KbS advancement 预付；预付财产
:p]e4|R advances warrant 垫款令
]plp.f#av advancing 贷出
+s8R]3NJ_H adverse balance 逆差
5 * YvgB; adverse exchange 逆汇
Xa?igbgAwx advertisement addressed to shareholders 在报章刊登的致股东通告
;i?2^xe^~c advice for collection 托收通知书
'OP0#`6` advice of drawing 提款通知书；汇票通知书
]Z6? m advice of payment 付款通知
oxL<\4)WJ Advisory Committee [Securities and Futures Commission]
2;
,8 u 谘询委员会〔证券及期货事务监察委员会〕
l,l6j";ohd Advisory Committee on Diversification 经济多元化谘询委员会
`Z5dRLrd affidavit 誓章；遗产申报誓章
Ma$~B0!;s affidavit of no receipt 述明无收款的誓章
h| wdx(4
affiliate 联号；联营公司；附属公司
.RFH@'' affiliated company 附属公司；联号；联营公司
Q25VG5 G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6<fG; : affordability 负担能力
=G^'ww pv( African Development Bank [AfDB] 非洲开发银行
|D/a}Av>B after-acquired property 事后取得的财产
`t)9u^[<( after-hours dealing 市后交易
m26YAcip} after-tax profit 税后盈利；税后利润；税后溢利
~v pIy - agency agreement 代理协议
Fih
pp< agency expenses 代理机构的开支
'xkl|P>=], agency fee 代理费
S-gO Agency Law 《代理法》
LOfw
#+]d agent 代理人；承销人
"H`Be agent of company 公司代理人
!Pnjr T agent's fee 代理人费；经纪费
vVa|E#
[ aggregate 总计；总数；总体数字
76<mP*5 aggregate amount 总款额；总额
,z/aT6M?H aggregate assets and liabilities 总体资产与负债
(,Q WK 08 aggregate at constant price 按固定价格计算的总体数字
xt,Qn460; aggregate demand 总需求
Bz-jy. aggregate gross position 总持仓量
JOt( r}gU aggregate limit 总限额
Q#H"Se aggregate of salaries tax 合计薪俸税
;2 &" aggregate performance 总体表现；总体业绩
LAxN?ok9gD aggregate supply 总体供应
^&1 O:G*" aggregate surplus 总盈余
7(.Z8AO aggregate total 整体总额
0] c&K aggregate value 总值；合计价值
=tt3 nfZ9 aggregated basis 合计基准
sV%DX5@ aggregated net chargeable income 合计应课税入息实额
Pm/i,T6&\ aggregation 合并计算；合计；总和
-X$EE$: aggregation of incomes of husband and wife 夫妇入息合并计算
V27RK-.N! aggregation of property 财产的总和
~KMa h agio 差价；贴水
a6DR' BC 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》
HFy9b|pjy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iD_y@+iz 《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》
jD9u(qAlH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V)/J2 -w 《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》
A2M(
ad Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C){Q;`M-< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4y7_P0}: B agreement for a settlement 授产协议
# lvt4a"P" agreement for assignment 转让协议
Z@+nkTJ9&t agreement for sale 售卖协议；买卖协议
65~E<)UJ agreement for sale and purchase 买卖协议
N?vb^? agreement for the payment of interest 支付利息协议
,k4pW&A agreement for the repayment of money 还款协议
% mT/y%&: agreement of reinsurance 再保险协议
>bZ-mX)j\0 Agricultural Bank of China 中国农业银行
P1LOj air passenger departure tax 飞机乘客离境税
k pn|C 9r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t j Xg airport tax 机场税
VrZfjpV alcohol duty 酒精税
[d[w/@ alienation 让与；让渡；转让
a#r{FoU{M8 alimony 生活费；赡养费
Q+
V< & All Ordinaries Index [AOI] 所有普通股指数
uM[|>t all risks 全险；综合险
/&# y-D_ All Sales Record for Stock Market 《股票市场成交报告》
zT, @PIC( Allied Capital Resources Limited 新联财务有限公司
l6HtZ( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o 1(;"5MM allocation letter 拨款信件
e*}zl>f allocation of fund 分配款项；预留款项
6Oy:5Ps8a allocation of profit 利润分配；溢利分配
St%x \[D allocation warrant 拨款令
T"Y#u allotment 分配；配股
R'c dEoy allotment notice 股份配售通知；配股通知
?Cf'IBp N allotment of shares 股份分配
(t@)`N{ allowable 可获宽免；免税的
V[/ 9?5pM allowable business loss 可扣除的营业亏损
\T_ZcV allowable expenses 可扣税的支出
Cst1 nGPL allowance 免税额；津贴；备抵；准备金
n&;JW6VQS allowance for debts 债项的免税额
7 w) 8s allowance for depreciation by wear and tear 耗损折旧免税额
ESV./~K allowance for funeral expenses 殡殓费的免税额
PDD2ouv4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]C,j80+pK allowance for repairs and outgoings 修葺及支出方面的免税额
vm+3!s:u allowance to debtor 给债务人的津贴
Bn&P@C$7 alteration of capital 资本更改
z]8Mv(eL alternate trustee 候补受托人
Q*#Lr4cm{ amalgamation 合并
fKY-@B[| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o!UB x<4 ambit of charges 征税范围；收费范围
I2 0~bW amended valuation 经修订的估值
uZn_ *_J! American Commodities Exchange 美国商品交易所
S,:!H@~B American Express Bank Limited 美国运通银行
i`F5 American Stock Exchange 美国证券交易所
[IOI&`?D amortization 摊销
TzaeE
amount due from banks 存放银行同业的款项
<<d # amount due from banks abroad 存放海外银行同业的款项
d {U%q
d amount due from holding companies 控股公司欠款
?pEPwc amount due from local banks 存放本港银行同业的款项
R&W%E%uj amount due to banks 银行同业的存款
[ ft6xI amount due to banks abroad 海外银行同业的存款
Lld45Bayb
amount due to holding companies 控股公司存款
n+=qT$w) amount due to local banks 本港银行同业的存款
tP|/Q 5s amount due to outport banks 外埠银行同业的存款
g$GGo[_0 amount for note issue 发行纸币的款额
J(#6Cld`c amount of bond 担保契据的款额
=a,qRO amount of consideration 代价款额
u|IS7>Sm amount of contribution 供款数额
m ^L !_~ amount of indebtedness 负债款额
%l&oRBC amount of principal of the loan 贷款本金额
kBk>1jn" amount of rates chargeable 应征差饷数额
p} pRf@(`\ amount of share capital 股本额
cL#-vW<s3 amount of sums assured 承保款额
B;[ .u>f amount of variation 变动幅度
<1 I4JPh>x amount of vote 拨款数额
Fvk=6$d2 amount payable 应付款额
vcQl0+& amount receivable 应收款额
vE(]!CB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E}9wzPs analysis 分析
26aDPTP $< ancillary risk 附属风险
*D%w r'!> annual account 周年帐目；周年帐目报表；年度决算；年结
>U* p[ FGW annual accounting date 年结日期
P,pC Z+H annual allowance 每年免税额；年积金；年度津贴；年津
ShC$ue?Q annual balance 年度余额
m BvO<?ec annual disposable income 每年可动用收入
-'qVnu annual estimates 周年预算
9+ 9g (6 annual fee 年费
0e0)1;t\ annual general meeting 周年大会
LGuZp?" annual growth rate 年增率；每年增长率
v zs4tkG annual long-term supplement 长期个案每年补助金
K!\v ?WbF annual pensionable emolument 可供计算退休金的年薪
k a!w\v annual report 年报
Z #@ Annual Report on the Consumer Price Index 《消费物价指数年报》
39O rY annual return 周年报表；周年申报表；每年报税表格
vW e g1 Annual Return Rules 《周年报表规则》
_Vp"G)1Y annual review of consumer prices 每年消费物价回顾
R / " f annual roll-forward basis 逐年延展方式
`,SL\\%u annual salary 年薪
zB0*KgAn{ annual statement 年度报表；年度决算表
_ab8z]H 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
U)f('zD annuitant 年金受益人
jC[_uG annuity 年金
m2^vH+wD annuity contract 年金合约
mWZP.w^- annuity on human life 人寿年金
M rgj*| antecedent debt 先前的债项
rP]| `*B ante-dated cheque 倒填日期支票
?WXftzdf6u anticipated expenditure 预期开支
Nzgi)xX0HX anticipated net profit 预期纯利
kCEuzd=$V anticipated revenue 预期收入
KwHN c\\ anti-inflation measure 反通货膨胀措施
0<v5_ pB anti-inflationary stance 反通货膨胀立场
/UK?&+1qE apparent deficit 表面赤字
QWa@?BO2p apparent financial solvency 表面偿债能力
Pl/Xh03E apparent partner 表面合伙人
4>oM5Yf8 application for personal assessment 个人入息课税申请书
>k`qPpf& application of fund 资金应用
^G`6Zg ;
application to release as liquidator and to destruct the books of accounts and documents
D"aK;_W@ h 申请免除清盘人职务及毁灭帐簿与文件
'8zd]U appointed actuary 委任精算师
}Fu1Y@M% appointed auditor 委任核数师；委任审计师
gmH`XKi\ appointed trustee 委任的受托人
40MKf/9 appointer 委任人
aHu0z: apportioned pro rata 按比例分摊
%d npO|L apportionment 分配；分摊
^@8XJ[C,_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vdn)+fZ;
apportionment formula 分摊方程式
>}F$6KM apportionment of estate duty 遗产税的分摊
+`wr{kB$~ appraisal 估价；评估
M 2ex
3m appreciable growth 可观增长
U [3w9 appreciable impact 显着影响
J'|[-D-a appreciable increase 可观增长
i/-IjgM"- appreciation 增值；升值
|MKR&%Na appreciation against other currencies 相对其他货币升值
Bj4c_YBte appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y>aVnixx< appreciation tax 增值税
3<<wH K;) appropriation 拨款；拨用；拨付
RQWUO^&e^ appropriation account 拨款帐目
<% 3fJt-Ie Appropriation Bill 拨款法案
N[O .p]8 appropriation-in-aid system 补助拨款办法
qsp GNu approved assets 核准资产
0vLx={i approved basket stock 认可一篮子证券
9~j "6wS approved budget 核准预算
Gi-pi=#&cs approved charitable donation 认可慈善捐款
EsWB |V> approved charitable institution 认可慈善机构
2m*ugBO; approved currency 核准货币；认可货币
!bLCha\ approved estimates 核准预算
vcy1itY approved estimates of expenditure 核准开支预算
"JmbYb#Z approved overseas insurer 核准海外保险人
'X+aYF }Ye approved overseas trust company 核准海外信托公司
X~m57 b j approved pooled investment fund 核准汇集投资基金
.(Ux1.0C approved provident fund scheme 认可公积金计划
Y<POdbg approved provision 核准拨款
,9 ^ 5 approved redeemable share 核准可赎回股份
q*R~gEi#yk approved regional stock 认可地区性证券
`2U,#nZ 4 approved retirement scheme 认可退休金计划
Eyf1 7 approved subordinated loan 核准附属贷款
a9lYX*: arbitrage 套戥；套汇；套利
=aj|auu arbitrageur 套戥者；套汇者
$#e}9g. arbitrary amount 临时款项
}mp`!7?>O arrangement 措施；安排；协定
@Z$fEG)9 arrears 欠款
;;UsHhbhI arrears of pay 欠付薪酬
5[zr(FuE arrears of revenue 逾期未收税款；逾期未收的帐项
( AA@ sN articles of association 组织章程；组织细则；组织章程细则
UE_>@_T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:W&kl UU" ascertainment of profit 确定利润
L
~Vw`C "Asia Clear" “亚洲结算系统”
.6n| hYe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Th,]nVsGs~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oIE(`l0l Asian Development Fund [ADF] 亚洲发展基金
yT3K 2A Asian dollar bond 亚洲美元债券
_kOuD}_| Asian dollar market 亚洲美元市场
nC/T$
#G Asian dollar rate 亚洲美元利率
S WsD]rn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
UlN}SddI9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-, = )O asked price 沽盘；喊价；索价；卖方报价
+A,cdi9z assessable income 应评税入息
) tV]h#4 assessable loss 应评税亏损
xop\W4s_ assessable profit 应评税利润
gc X assessable value 应评税值
+f]I7e:qp assessed profit 估定利润
,V4pFQzL assessed value 经评估价值
QQHC
1 assessment 评税；评定；估价；评税单
>>J !| assessment number 评税编号；估价编号
TKw>eGe assessment of additional tax 补加税评税
3_VWtGQ assessment of performance 业绩评估；实绩评价
=8r,-3lC; Assessor 评税主任
^kB9
I8u asset price bubbles 资产价格泡沫
JLyFk V/
asset-backed securities 具资产保证的证券
NVC$8imip assets accretion 资产增值
nzYFa J + assets and liabilities 资产与负债
a~tBg y+9 assets betterment statement 资产递增表；资产改进表
S;vZXgyN? assets lending 实物放款；有抵押贷款
5o(=?dXm4 assets of the company passing on the death 死者去世时转移的公司资产
Ke& fTK assets pledged as security for liabilities 用作负债抵押的资产
xi\uLu?i assets portfolio 资产投资组合
JR_c]AQYu assets price 资产价格
x2f_>t u2 assets quality 资产质素
oU 8o ;zk0 assets realization 资产变现
B T{({ 3 assets refinancing arrangement 资产再集资安排
p:U{3uN 62 assets securitization 资产证券化
0Zl1(;hx@ assets situated outside Hong Kong 在香港以外地方的资产
gD fVY%[Z assets stripping 削减资产；拆卖资产
KQqQ@D&n assets value 资产值
/%N~$ &wW assignee 承让人
}W % }_UT assignment 转让；转让书；转让契
lu.2ZQ E assignment of interest 权益转让
6Ue6b$xE assignment of letters patent and trade mark 专利证书及商标转让
Un[#zh<4 assignment of property 物业转让；物业转让书
5 4LCoG/ assignment right 转让权
g(;ejKSR assignor 转让人
z#*GPA8Em: associate 有联系的人；有关连人士；相联者；合伙人；联系人
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N~0N. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K<_H`k*x associate member 附属会员
J5rR?[i{ associated body corporate 相联法人团体
7y`~T+ associated company 相联公司；联属公司
pK1 (AV'L associated corporation 相联法团
DwTZ<H4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
IweQB} d 公认会计师公会〔英国〕
~d5{Q?T) Association of Futures Exchange Brokers 香港期货经纪协会
#6m//0 u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Vgm{=$ association of underwriters 承保人组织
,>jm|BTD { assumption of control 接管
>\p}UPx assurance 担保；保险；转易；转易书
=XS'V* assurance of interest 权益的转易
rC*n Z* at 19XX price 按一九ＸＸ年价格计算
6<~y! \4;F at a discount 按赔价计算；按贴水价格计算；打折扣
@+!d@`w:z2 at a premium 按溢价计算；按升水价格计算
NA ocmbfNz at call 通知付款；按通知
BR%: `uiQ< at constant market price 按固定市价计算
r#~6FpFVK^ at constant price 按固定价格计算
mLYB6 at cost 按成本计算
) D`_V.,W at current market price 按当时市价计算；按现时市价计算
\%^3Izsc at current price 按当时价格计算；按现时价格计算
nz&JG~Qfm at factor cost 按要素成本计算；按生产要素成本计算
CUd'*Ewu at money-of-the-day price 按付款当日价格计算
5m3sjcp_ at or better 按指定或较佳价位〔买卖指令〕
U5PCj ]-Xt at par 按面值计算；平价
v>P){VT at sight 见票即付
> ) ^ !gz8 at the close 按收市盘
)G|U B8] at the opening 按开市盘
cK } Qu attestation 见证；见证条款
t8[:}[Jx at-the-money option 平价期权
0&-sz =L attorney 受权人；受托代表人
$7*Ml)H!9 attornment 新拥有人承认书
+$'/!vN attributable profit 可归属利润
, $ =V attributable share value 可归属股份价值
3 2Z4&~ I Auckland Stock Exchange 奥克兰证券交易所
),Rj@52l auction 拍卖
sOW|TN>y\ auctioneer 拍卖商
G7<X l} audit 审计；核数
?m.4f&X Audit Commission 审计署
"869n37 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>JMKEHl.q 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〕
5%$#3LT| audit review 帐目审查
Lsz`nD5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
koU.`l. audited account 审计帐目；经审计的帐目
l]Sui_+ZU audited annual account 经审计的周年帐目
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14y*go audited balance sheet 经审计的资产负债表
{ m?x}, auditor 核数师；核数主任；审计师
o5R\7}]GE auditor's certificate 核数师证明书；审计师证明书
VGq]id{*$ auditor's report 核数师报告；审计师报告
)Fw)&5B! Aussie bond 澳元债券
#wyS ?FP- austerity budget 紧缩预算
)em.KbsPPF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m @%|Q; Australia All Ordinaries Index 澳洲所有普通股票指数
U {Z>y?V/ Australian Dollar [AUD] 澳元
d w|0K+-PH Australian Options Market 澳大利亚期权市场
@n (In$ Australian Securities Commission 澳洲证券事务监察委员会
[C6?:'}FA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YovY0nO Australian Stock Exchange 澳大利亚证券交易所
'3Ie0QO]"% Austrian Schilling [ATS] 奥地利先令
QFYy$T+W authentication 认证；鉴证
68*{Lo?U authority to purchase 委托购买证；委购书
qg/5m; U authorization 认可；核准；授权；授权书
"q .uiz+1: authorization by direction 指示授权
nmGHJ b,$ authorization by instruction 指令授权
'Ot[q^,KRG authorization by warrant 令状授权
De_</1Au!2 authorization of unit trust 单位信托的认可
`N|CL authorized agent 指定代理人
M}Mzm2d#` authorized capital 法定资本
hd;I x%tq> authorized clerk 出市员
pg)g&ifKl authorized dealer 认可交易商
KF)i6 6 authorized financial institution 认可财务机构
9_3M}|V$^e authorized fund 认可基金
^@2Vh*k authorized fund house 获授权的基金公司；认可基金公司
} n l)*l authorized institution 认可机构
"_j7kYAl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K7c8_g*>4= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?xZm m%JF authorized insurer 获授权保险人；获认可承保人
FF/R_xnx authorized investment 特准投资项目
G u).*cU authorized person 获授权人
8A .7=C' z authorized representative 获授权代表
8)8oR&(f authorized share capital 法定股本
[@Y q^ .6t automated quotation system 自动报价系统
[!mjUsut* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
us%RQ8=k 自动交易系统〔香港期货交易所有限公司〕
,IE0+!I automatic adjustment mechanism 自动调整机制
%LHV 0u automatic adjustment system 自动调整系统
YPnJldVn Automatic Clearing House 自动票据交换所
`F 8;{`a automatic exchange rates accumulation system 自动化汇率累集系统
S45>f(! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"lf3hWGw automatic teller machine [ATM] 自动柜员机
|81N/]EER autopay 自动转帐
XH$|DeAFM available assets 可用资产
d
A{Jk available fiscal reserve 现存财政储备
V JL;+ available profit 可用利润
@0,dyg<$> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z&, sm5L b average 平均；平均数；海损
{PtTPz average basic salary 平均基本薪金
n9!3h ?,g average consumer expenditure 平均消费开支；一般消费开支
z
5+]Z a~ average cost 平均成本
[_b='/8 average cost of land production 增辟土地平均成本
JSK5x(GlH average daily turnover 平均每日成交额
}F6b ] average daily wage rate 平均每日工资率
$ n[7 average expenditure pattern 平均开支模式
PM!t"[@& average growth rate 平均增长率
MWh+h7k' average net fixed assets 固定资产平均净值
v=1S average of relatives 相对价格平均数
>0#q! H,X average price 平均价格
eh4"_t average propensity to consume 平均消费倾向；一般消费倾向
>Eg . c average propensity to save 平均储蓄倾向；一般储蓄倾向
9= $,] M average rate 平均率
<|Eby!KXR average revenue 平均收入；平均收益
+\vY; !^ average stock 平均库存；平均存货
-Bv1}xf=6 average yearly rent 平均年租
{0W ID D avoidance of double taxation 避免双重课税
=2]rA avoidance of tax 避税
