A:
T=)L5 Vuq< A share Ａ股；甲类股份
KTS7)2ci abatement of tax 减税；减扣免税额
9"l%tq_ ABN AMRO Bank N.V. 荷兰银行
F\$}8,9 above-the-line expenditure 线上项目支出；经常预算支出
)-6[ Bw above-the-line receipt 线上项目收入；经常预算收入
jind!@}! ABSA Asia Limited 南非联合亚洲有限公司
J jL0/& absolute change 绝对数值变更
'XjHB!!hU absolute expenditure 实际开支
39^uLob absolute guideline figure 绝对准则数字
)-7( Hv1 absolute interest 绝对权益
zJym`NF absolute order of discharge 绝对破产解除令
A UO0 absolute profit margin 绝对利润幅度
Tu T= absolute value 实值；绝对值
m]b.P,~v absolutely vested interest 绝对既得权益
~o \ ]K absorbed cost 已吸收成本；已分摊成本
b9!J}hto, absorption 吸收；分摊；合并
Wug ?CFX+T absorption rate 吸收率；摊配率；分摊率
_[6+FdS], ACB Finance Limited 亚洲商业财务有限公司
vzQmijr- acceptable form of reciprocity 合理的互惠条件
m+JGe5fR< acceptable rate 适当利率；适当汇率
Zi '8~iEH acceptance agreement 承兑协议
)}Mt'd acceptance for honour 参加承兑
?%TM7Z4 acceptor 承兑人；接受人；受票人
% w/1Uo24 acceptor for honour 参加承兑人
wz2)seZY accident insurance 意外保险
S}oF7;'Ga Accident Insurance Association of Hong Kong 香港意外保险公会
Xv;ZA a accident insurance scheme 意外保险计划
u K &_IE} accident year basis 意外年度基准
@ F"ShT0 accommodation 通融；贷款
;{# M accommodation bill 通融票据；空头票据
F_
lj>;}a5 accommodation party 汇票代发人
oz7udY=]0 account balance 帐户余额；帐户结余
5nlyb,"^g account book 帐簿
2T?1X{g account collected in advance 预收款项
+/ d8d account current book 往来帐簿
}z%/6`7)| account of after-acquired property 事后取得的财产报告
oHG f | account of defaulter 拖欠帐目
( 3HgI account payable 应付帐款
4 zvU"np account payee only [A/C payee only] 只可转帐；存入收款人帐户
[75e\=wK account receivable 应收帐款
[}Yci:P_ + account receivable report 应收帐款报表
|zegnq~ account statement 结单；帐单；会计财务报表
#hiDZ>nr account title 帐户名称；会计科目
HG MH
g accountant's report 会计师报告
vG=$UUh@~ Accountant's Report Rules 会计师报告规则
<i @jD accounting and auditing procedure 会计与审计程序；会计与核数程序
nWg)zj: Accounting Arrangements 《会计安排》
[UrS%]OSR accounting basis 会计基础
s%re>)=| accounting by Official Receiver 破产管理署署长呈交的帐目
F 973U Accounting Circular 《会计通告》
z+`)|c4- accounting class 会计类别
i]Of<eQ" accounting date 记帐日期；会计结算日期
\^Q)`Lqp:g accounting for money 款项核算
H_^u_ %:e
Accounting Officer 会计主任
N`:b vr accounting period 会计报告期；会计期
hndRg Co accounting policy 会计政策；会计方针
GOgT(.5 accounting practice 会计惯例
O r~6t}f accounting principle 会计准则
~ZIRCTQ" accounting record 会计记录
jtJ8r5j 1 accounting report 会计报告
xVo)!83+Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.EELR]`y7I Accounting Society of China 中国会计学会
Fi}rv[`XY[ accounting statement 会计报表
HBYpjxh accounting system 会计制度；会计系统
WM7/|.HQ accounting transaction 会计事项；帐务交易
+=xRr?F accounting treatment 会计处理
_ ^A
NJ7 accounting year 会计年度
pNsLoNZ3w accretion 增值；添加
ph+tk5k accrual 应计项目；应累算数目
jiD8|%}v accrual basis 应计制；权责发生制
)4C6+63OD& accrual basis accounting 应计制会计；权责发生制会计
"C|l3X' accrue 应累算；应计
b ,sc accrued benefit 应累算利益
)}lV41u accrued charges 应计费用
}J
lW\# accrued cumulative preference share dividend 应累算的累积优先股股息
F'Vl\qPt accrued expenses 应累算费用
Kt0Tuj@CY accrued interest payable 应付利息；应计未付利息
^@> Qiy accrued interest receivable 应收利息；应计未收利息
|ZzBCL8q accrued right 累算权益
pZn%g]nRD accruing profit 应累算的利润
(LPc\ \Vv accumulated fiscal reserve 累积财政储备
d8I:F9 accumulated profit 累积利润；滚存溢利
I(S6DkU accumulated reserve 累积储备
i)DXb accumulation of surplus income 累积收益盈余
?5gpk1 acquired assets 既得资产
YtQWArX, acquisition 收购；购置；取得
2J;CiEB acquisition cost 购置成本
MPc=cLv acquisition expenses 购置费用
~(S4/d5 acquisition of 100% interest 收购全部股权
p$ <qT^]& acquisition of control 取得控制权
v Rs5-T acquisition of fixed assets 购置固定资产
GjG3aqP&! acquisition of shell “买壳”
?Ea"%z*c5 acquisition price 收购价
.9 QQ]fLs act of God 天灾
, :{+
H acting partner 执事合伙人
>$F]Ss)$ active market 买卖活跃的市场；交投畅旺的市场；旺市
CB1u_E_ active partner 积极参与的合伙人
/ L^dHI]Q active trading 交投活跃
_Y= yR2O actual circulation 实际流通
B:.rp.1 actual cost 实际成本
YJ$
=`lIM actual expenditure 实际开支；实际支出
b<7f:drVC actual income 实际入息；实际收入；实际收益
}lVUa{ubf actual market 现货市场
jyr#e actual price 现货价；实际价格
vS#]RW&j actual profit 实际利润
yL-L2 actual quotation 实盘；实际价位；实际报价
t"fD"X pj actual year basis 按实际年度计算
\eCd G x? actuals 实货
!NjE5USi actuarial investigation 精算调查
\9^@,kfP actuarial principle 精算原则
N BX/V^ actuarial report 精算师报告
cO9Aw ! Actuarial Society of Hong Kong 香港精算学会
8b!_b2Za actuarial valuation 精算师估值
tHeLq*)) actuary 精算师
r.5F^ ad referendum agreement 暂定协议；有待覆核的协定
,?+yu6eLb ad valorem duty 从价税；按值征税
Dl{Pd`D ad valorem duty system 从价税制
Ok!{2$P8U9 ad valorem fee 从价费
I4'j_X
t ad valorem tariff 从价关税
K#@FKv|(" additional allowance 额外免税额
{'%=tJ[YX additional amount for unexpired risk 未过期风险的额外款额
[qB=OxH? additional assessable profit 补加应评税利润
tP-c>|cz additional assessment 补加评税
,P Y e7c additional commitment 额外承担
HFOp4 additional commitment vote 额外承担拨款
O /V ue additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5]E5 V@C additional dependent parent allowance 供养父母额外免税额
c /RG1w additional provision 额外拨款
m f#oa~_ additional stamp duty 附加印花税
H'2 =yhtVh additional tax 补加税罚款；补加税款
{YFru6$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Qw:j2g2H7 adjudged bankrupt 被裁定破产
szHUHW~;J adjudicated bankrupt 裁定破产人
9}N*(PI adjudication fee 裁定费；评定印花税额手续费；评估契据费
@Klj!2cv$ adjudication of bankruptcy 裁定破产；宣告破产
^_uzr}LE` adjudication of insolvency 裁定无力偿还债务
K4"as9oFP adjusted actual 经调整的实数；调整后的实数
H@zpw1fH+ adjusted current assets 经调整的流动资产；调整后的流动资产
`m5iZxhw adjusted figure 经调整的数字；调整后的数额
~$B ,K] adjusted liabilities 经调整的负债；调整后的负债
a$
}^z adjusted loss 经调整的亏损；调整后的亏损
b~}}{fm&f 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
<Vim\ adjusted profit 经调整的利润；调整后的利润
SzgVvmM} adjusted surplus 经调整的盈余额；调整后的盈余额
/.r($S g^ adjusted value 经调整的价值；调整后的价值
IWkBq]Y adjustment 调整；修订；理算〔保险〕
-nW-I\d% adjustment centre 调剂中心
0:*$i(2 adjustment lag 调整过程的时间差距；调整时差
(_* a4xGF adjustment mechanism 调整机制
dn Xc- < adjustment of loss 亏损调整
4?Io@[7A) adjustment process 调整过程；调整程序
vd~O:=)4 adjustment range 调整幅度
<FP -]R) administered exchange rate 受管制汇率
w Z^/- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^P[*yf administration expenses 行政费用
B? jF1F!9 administration fee 手续费；行政费
&("?6 %GC administration in bankruptcy 破产管理
m5S/T\,X administration order 遗产管理令
3]'3{@{} H administrator 管理人；遗产管理人
|l9AgwDg administrator of the estate 遗产管理人
=xgW$c/yB admission of debt 债项承认书
{1o=/ & admission of proof 接纳债权证明
8]O|$8'" advance 放贷款项；垫付款项；预支款项；预付款项
wdg[pt
/> advance account 暂支帐目；预付款帐户
&HWH
UWB advance compensation 预付补偿金
HV}NT~ advance from shareholder 股东垫款
" -a>Uj")% advance pending reimbursement 预支以待日后付还
|k8;[+ advanced economy 先进经济体系
X **w RF advancement 预付；预付财产
@t_<oOI2 advances warrant 垫款令
9DIG K\ advancing 贷出
>@t]M`#&h adverse balance 逆差
:A[ Gtc(_ adverse exchange 逆汇
$1axZ~8sS advertisement addressed to shareholders 在报章刊登的致股东通告
w(vf>L6( advice for collection 托收通知书
D! :Qy@Zw advice of drawing 提款通知书；汇票通知书
@-hy:th# advice of payment 付款通知
l B-Njr Advisory Committee [Securities and Futures Commission]
@FQ@* XD 谘询委员会〔证券及期货事务监察委员会〕
!l'Zar Advisory Committee on Diversification 经济多元化谘询委员会
(F
@IUbnl affidavit 誓章；遗产申报誓章
^!A{ 4NV affidavit of no receipt 述明无收款的誓章
KmMt:^9 affiliate 联号；联营公司；附属公司
|_O1V{Q= affiliated company 附属公司；联号；联营公司
"DUL} "5T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`aCcTs7~]p affordability 负担能力
qWWy}5SOm African Development Bank [AfDB] 非洲开发银行
2+| [e_ after-acquired property 事后取得的财产
77) C`]0( after-hours dealing 市后交易
[\I\). after-tax profit 税后盈利；税后利润；税后溢利
@.%ll n agency agreement 代理协议
?f a/}|T agency expenses 代理机构的开支
RNm/&F1C$ agency fee 代理费
9;:Lf Agency Law 《代理法》
l!GAMK 6o agent 代理人；承销人
AR&u9Y)I agent of company 公司代理人
kg_TXB agent's fee 代理人费；经纪费
~x82 4xW aggregate 总计；总数；总体数字
u\6: Txqq aggregate amount 总款额；总额
OYe @P aggregate assets and liabilities 总体资产与负债
A H`6)v <f aggregate at constant price 按固定价格计算的总体数字
q'PA2a: aggregate demand 总需求
T@X!vCjf6 aggregate gross position 总持仓量
,KZ_#9[> aggregate limit 总限额
XWK A0 aggregate of salaries tax 合计薪俸税
b8>r UGA{ aggregate performance 总体表现；总体业绩
[7$. )}Q- aggregate supply 总体供应
`2 {x 8A aggregate surplus 总盈余
ptX;-'j( aggregate total 整体总额
uZi]$/ic aggregate value 总值；合计价值
$=t&NM aggregated basis 合计基准
nd-y`@z aggregated net chargeable income 合计应课税入息实额
{ D$#m aggregation 合并计算；合计；总和
o ;.j_ aggregation of incomes of husband and wife 夫妇入息合并计算
\
VJ3 aggregation of property 财产的总和
" (/.3`g agio 差价；贴水
YMC*<wXN 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》
Ow< =K:^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e;!si>N 《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》
1)H+iN|im/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Hcuvu[)T" 《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》
Q!MS_
#O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0 zetOlFbO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lkOugj I agreement for a settlement 授产协议
A@+p vC& agreement for assignment 转让协议
a*! wiTGf agreement for sale 售卖协议；买卖协议
GVe[ )R agreement for sale and purchase 买卖协议
X& pK#= agreement for the payment of interest 支付利息协议
G-xW&wC- agreement for the repayment of money 还款协议
b<NI6z8\ agreement of reinsurance 再保险协议
/{ ^Qup Agricultural Bank of China 中国农业银行
)mS
A og< air passenger departure tax 飞机乘客离境税
l>Z"y\l = Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{|bf` airport tax 机场税
V'^Hn?1^ alcohol duty 酒精税
GeD^-.^ alienation 让与；让渡；转让
w HvX|GwMv alimony 生活费；赡养费
ilH Zx2 k All Ordinaries Index [AOI] 所有普通股指数
w/#k .YE all risks 全险；综合险
0ERA(=w5 All Sales Record for Stock Market 《股票市场成交报告》
Hcq?7_) Allied Capital Resources Limited 新联财务有限公司
GMyzQ]@} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Nyip]VwMJ allocation letter 拨款信件
s sUWr=mD allocation of fund 分配款项；预留款项
fczId" allocation of profit 利润分配；溢利分配
M3!A?!BU allocation warrant 拨款令
uzr(gFd allotment 分配；配股
%7 7v'Pz1 allotment notice 股份配售通知；配股通知
:q/%uca9 allotment of shares 股份分配
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4<Sm_h allowable 可获宽免；免税的
O4dJ> O allowable business loss 可扣除的营业亏损
_o`+c wc allowable expenses 可扣税的支出
SvLI%>B=9 allowance 免税额；津贴；备抵；准备金
#?D wOUw allowance for debts 债项的免税额
a<*q+a(*W allowance for depreciation by wear and tear 耗损折旧免税额
$aDAD4mmm allowance for funeral expenses 殡殓费的免税额
L3/m}AH, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XEl -5-M" allowance for repairs and outgoings 修葺及支出方面的免税额
?S9? ?y/ allowance to debtor 给债务人的津贴
wc`UcGO alteration of capital 资本更改
eg!s[1[_ alternate trustee 候补受托人
? Dm={S6 amalgamation 合并
P|* c7+q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7uQiP&v ambit of charges 征税范围；收费范围
(?4m0Sn>#h amended valuation 经修订的估值
^h\& l{e American Commodities Exchange 美国商品交易所
d 5 jZ? American Express Bank Limited 美国运通银行
yK9:LXhf American Stock Exchange 美国证券交易所
+?y ', Ir amortization 摊销
[ @ >} amount due from banks 存放银行同业的款项
[QwEidX| amount due from banks abroad 存放海外银行同业的款项
Sy() r 6n amount due from holding companies 控股公司欠款
a4aM.o amount due from local banks 存放本港银行同业的款项
)S"! )\4 b amount due to banks 银行同业的存款
tZ\e:AAi amount due to banks abroad 海外银行同业的存款
rMr :\M]t amount due to holding companies 控股公司存款
;G QCq@)- amount due to local banks 本港银行同业的存款
,Y9bXC8+dU amount due to outport banks 外埠银行同业的存款
-@bOFClE amount for note issue 发行纸币的款额
3ScOJo amount of bond 担保契据的款额
m-?hHd O amount of consideration 代价款额
o0ky]9
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7]sRHX0o% amount of indebtedness 负债款额
|xYr0C[Pq amount of principal of the loan 贷款本金额
b:B+x6M amount of rates chargeable 应征差饷数额
Z?JR 6;@W amount of share capital 股本额
qh9d .Q+n amount of sums assured 承保款额
lC.Q61 J@ amount of variation 变动幅度
R ?62g H amount of vote 拨款数额
2 nra@ amount payable 应付款额
xu%_Zt2/?j amount receivable 应收款额
l(A)G d5> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rF ?g Kk analysis 分析
>G9YYt ~ ancillary risk 附属风险
Q&5s,)w- annual account 周年帐目；周年帐目报表；年度决算；年结
i8w/ a annual accounting date 年结日期
?kM2/a"{G annual allowance 每年免税额；年积金；年度津贴；年津
p C^=?!:U annual balance 年度余额
)B*D\9\Z annual disposable income 每年可动用收入
B)/L[ )S annual estimates 周年预算
h;[<4zw annual fee 年费
R E0ud_q2 annual general meeting 周年大会
q! ; u4J annual growth rate 年增率；每年增长率
Llf#g#T annual long-term supplement 长期个案每年补助金
^V}c8 P| annual pensionable emolument 可供计算退休金的年薪
S:lie*Aux* annual report 年报
gWD46+A){ Annual Report on the Consumer Price Index 《消费物价指数年报》
P(%^ J6[> annual return 周年报表；周年申报表；每年报税表格
#fx>{ vzH Annual Return Rules 《周年报表规则》
m)l'i!Y annual review of consumer prices 每年消费物价回顾
1 ' B& e) annual roll-forward basis 逐年延展方式
;,lFocGv annual salary 年薪
i&TWIl8 annual statement 年度报表；年度决算表
=28ZSo^ 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
(n u;o!mo9 annuitant 年金受益人
:\Q#W4~p annuity 年金
^ItL_ 4 annuity contract 年金合约
6$)FQ
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V]Rt[l] antecedent debt 先前的债项
s^> >] ante-dated cheque 倒填日期支票
mY[* (a anticipated expenditure 预期开支
p %R+ c anticipated net profit 预期纯利
Q h{P>} anticipated revenue 预期收入
: 85QwN]\ anti-inflation measure 反通货膨胀措施
`m thzc3W anti-inflationary stance 反通货膨胀立场
L1#_ apparent deficit 表面赤字
y?V^S;}&] apparent financial solvency 表面偿债能力
.?`8B9w apparent partner 表面合伙人
p\P) application for personal assessment 个人入息课税申请书
/_X`i[ application of fund 资金应用
7 ,s5Gd- application to release as liquidator and to destruct the books of accounts and documents
]D&U} n 申请免除清盘人职务及毁灭帐簿与文件
_+j#.o> appointed actuary 委任精算师
Cg(&WJw(ep appointed auditor 委任核数师；委任审计师
Zts1BWL[ appointed trustee 委任的受托人
M._;3_)%/ appointer 委任人
LJ6L#es2 apportioned pro rata 按比例分摊
U.WXh(`% apportionment 分配；分摊
AJ3%Z$JJ;s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9#>nFs"H apportionment formula 分摊方程式
d}y")q|F apportionment of estate duty 遗产税的分摊
^ (s(4| appraisal 估价；评估
~s
yWORiXm appreciable growth 可观增长
W&k@p9 appreciable impact 显着影响
"G^TA:O:= appreciable increase 可观增长
GYg.B<Q. appreciation 增值；升值
+z[+ kir appreciation against other currencies 相对其他货币升值
==UYjbuU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-
~4na{6x appreciation tax 增值税
Gr >CdB>~+ appropriation 拨款；拨用；拨付
v>HOz\F appropriation account 拨款帐目
xYZ,. Appropriation Bill 拨款法案
P4zwT Ek` appropriation-in-aid system 补助拨款办法
+v~x_E5FP approved assets 核准资产
:`4F0 approved basket stock 认可一篮子证券
cF_`QRtO approved budget 核准预算
E0x\h<6W~ approved charitable donation 认可慈善捐款
i&8|@CACb approved charitable institution 认可慈善机构
KnKf8c approved currency 核准货币；认可货币
{\vVzy,t7 approved estimates 核准预算
R={#V8D~ approved estimates of expenditure 核准开支预算
@ q`T#vd approved overseas insurer 核准海外保险人
0@[*~H0{n approved overseas trust company 核准海外信托公司
r
\[|'hA approved pooled investment fund 核准汇集投资基金
r{ B28'f[ approved provident fund scheme 认可公积金计划
AusjN-IL approved provision 核准拨款
6O,:I approved redeemable share 核准可赎回股份
[2YP V\= approved regional stock 认可地区性证券
<W>A }}q approved retirement scheme 认可退休金计划
][b|^V approved subordinated loan 核准附属贷款
ZyDNtX% arbitrage 套戥；套汇；套利
`GkCOx, arbitrageur 套戥者；套汇者
g ?xD*3 < arbitrary amount 临时款项
Zk/ejhy0 arrangement 措施；安排；协定
"GR *d{ arrears 欠款
}O>4XFj arrears of pay 欠付薪酬
E
.28G2& arrears of revenue 逾期未收税款；逾期未收的帐项
IuT)?S7O*k articles of association 组织章程；组织细则；组织章程细则
/ Y od Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-`D YDIr ascertainment of profit 确定利润
x=IZ0@p "Asia Clear" “亚洲结算系统”
]8fn1Hx\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6^t#sEff] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[*Ai@:F Asian Development Fund [ADF] 亚洲发展基金
%)r:!R~R Asian dollar bond 亚洲美元债券
Z' >UR.g Asian dollar market 亚洲美元市场
;[UI ]?A% Asian dollar rate 亚洲美元利率
c|JQ0] K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dq@
* 8ui Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m [^ )Q9o} asked price 沽盘；喊价；索价；卖方报价
+R L@g*` assessable income 应评税入息
b_a k@LYiu assessable loss 应评税亏损
+uSp3gE" assessable profit 应评税利润
&6C]| 13; assessable value 应评税值
]hS<"=oj assessed profit 估定利润
j~1K(=N g assessed value 经评估价值
xZ )K#\ assessment 评税；评定；估价；评税单
u<uc"KY= assessment number 评税编号；估价编号
` kxC#
&HO assessment of additional tax 补加税评税
tM;cvc`/ assessment of performance 业绩评估；实绩评价
A$N%deb Assessor 评税主任
Im\ ~x~{ asset price bubbles 资产价格泡沫
b@&uwS v asset-backed securities 具资产保证的证券
M9A1
8d| assets accretion 资产增值
g-wE(L assets and liabilities 资产与负债
G![d_F" e assets betterment statement 资产递增表；资产改进表
t 6\H assets lending 实物放款；有抵押贷款
1HKA`]D"p assets of the company passing on the death 死者去世时转移的公司资产
eOiH7{OA, assets pledged as security for liabilities 用作负债抵押的资产
z[1uub,)1 assets portfolio 资产投资组合
)I 3E assets price 资产价格
rP'%f 6 assets quality 资产质素
>n3GvZ5% assets realization 资产变现
fo+s+Q|Y assets refinancing arrangement 资产再集资安排
C 5-u86F assets securitization 资产证券化
\ t1#5 assets situated outside Hong Kong 在香港以外地方的资产
x%r$ /= assets stripping 削减资产；拆卖资产
eu" m0Q assets value 资产值
$)"T 9 $>$ assignee 承让人
~EY)c~ H assignment 转让；转让书；转让契
e-P{)L<s5 assignment of interest 权益转让
Z2m^yRQ( assignment of letters patent and trade mark 专利证书及商标转让
P$Vh{]4i{ assignment of property 物业转让；物业转让书
e|~{ X\l assignment right 转让权
d;p3cW" assignor 转让人
DJgM>&Y6, associate 有联系的人；有关连人士；相联者；合伙人；联系人
^i#0aq2} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
] 9C)F*r7 associate member 附属会员
Bj2iYk_cLa associated body corporate 相联法人团体
g2TK(S|# associated company 相联公司；联属公司
kVM*[<k associated corporation 相联法团
72xf| s= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1}|y^oB\- 公认会计师公会〔英国〕
o
g9|}E> Association of Futures Exchange Brokers 香港期货经纪协会
q`{@@[/ (y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9 c9$cnQ association of underwriters 承保人组织
w^&UMX} assumption of control 接管
r+[g.` assurance 担保；保险；转易；转易书
*!y04'p`< assurance of interest 权益的转易
EeQ8Uxb7 at 19XX price 按一九ＸＸ年价格计算
6x(b/`V W at a discount 按赔价计算；按贴水价格计算；打折扣
<:/aiX8 at a premium 按溢价计算；按升水价格计算
ag:<%\2c at call 通知付款；按通知
j -o at constant market price 按固定市价计算
/G7^ l>pa at constant price 按固定价格计算
{@7UfJh> at cost 按成本计算
1_LKqBgo at current market price 按当时市价计算；按现时市价计算
ld(_+<e at current price 按当时价格计算；按现时价格计算
U= n at factor cost 按要素成本计算；按生产要素成本计算
>BO !jv!a at money-of-the-day price 按付款当日价格计算
b_{+O qI at or better 按指定或较佳价位〔买卖指令〕
bHSoQ \ at par 按面值计算；平价
7YTO{E6]d\ at sight 见票即付
h6LjReNo at the close 按收市盘
sOWP0x Y at the opening 按开市盘
!lEV^SQJs attestation 见证；见证条款
b4$. uLY at-the-money option 平价期权
N|>MqH,Bt attorney 受权人；受托代表人
6I=d0m.io attornment 新拥有人承认书
cqh1,h$sG attributable profit 可归属利润
L67yL( d6a attributable share value 可归属股份价值
kH0kf-4\ Auckland Stock Exchange 奥克兰证券交易所
M-QQ auction 拍卖
FN sSJU3ld auctioneer 拍卖商
Rb
b[N#p5 audit 审计；核数
j
y p.2c Audit Commission 审计署
mp(:D&M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U .^%7. 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〕
gEVoY,}/-U audit review 帐目审查
x51p'bNy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
YL;*%XmAG audited account 审计帐目；经审计的帐目
?5d[BV audited annual account 经审计的周年帐目
,0Udz0 audited balance sheet 经审计的资产负债表
='eQh\T) auditor 核数师；核数主任；审计师
K nn<q=';G auditor's certificate 核数师证明书；审计师证明书
**9[e[(X auditor's report 核数师报告；审计师报告
)J\
JAUj Aussie bond 澳元债券
yq[CA`zVN austerity budget 紧缩预算
S|RUc}( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2rP!] Australia All Ordinaries Index 澳洲所有普通股票指数
,+ n{xI2 Australian Dollar [AUD] 澳元
czo*_q% Australian Options Market 澳大利亚期权市场
}`$( {\^w Australian Securities Commission 澳洲证券事务监察委员会
[9CBTS r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BXl
Y V" Australian Stock Exchange 澳大利亚证券交易所
A sf]sU.. Austrian Schilling [ATS] 奥地利先令
d5LL(
" authentication 认证；鉴证
Z
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Ic authority to purchase 委托购买证；委购书
~|wh/]{b9 authorization 认可；核准；授权；授权书
Dm;aTe authorization by direction 指示授权
=p!Hl# authorization by instruction 指令授权
`@ Ont+ authorization by warrant 令状授权
HFj@NRE6 authorization of unit trust 单位信托的认可
y7 W7270) authorized agent 指定代理人
)Oj%3 authorized capital 法定资本
*zPz)3; authorized clerk 出市员
[ 3SbWwg authorized dealer 认可交易商
R? ,XSJ authorized financial institution 认可财务机构
9; pD0h| authorized fund 认可基金
+-:G+9L@ authorized fund house 获授权的基金公司；认可基金公司
\" =@uqar2 authorized institution 认可机构
Z2\Xe~{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{f% x8t$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\] t }N authorized insurer 获授权保险人；获认可承保人
_
<pO<S authorized investment 特准投资项目
q& k?$rn authorized person 获授权人
A,|lDsvM authorized representative 获授权代表
?[Qxq34 authorized share capital 法定股本
M}F )
P&Y automated quotation system 自动报价系统
Nf{tC9l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5l ( NX 自动交易系统〔香港期货交易所有限公司〕
_/[(&}M automatic adjustment mechanism 自动调整机制
}W R?n automatic adjustment system 自动调整系统
>9]i#So^ Automatic Clearing House 自动票据交换所
4^BHJ Ovs automatic exchange rates accumulation system 自动化汇率累集系统
+D+ Rf,D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SE!0f& automatic teller machine [ATM] 自动柜员机
`zRm
"G autopay 自动转帐
{f)"F;]V available assets 可用资产
y 4jelg available fiscal reserve 现存财政储备
0j|JyS:}G available profit 可用利润
&!FWo@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DWRq \`P
average 平均；平均数；海损
+q3E>K9a average basic salary 平均基本薪金
G^Yg[*bJ^$ average consumer expenditure 平均消费开支；一般消费开支
sv?Lk4_ average cost 平均成本
;v1&Rs average cost of land production 增辟土地平均成本
onAC;< w average daily turnover 平均每日成交额
:s OsG&y average daily wage rate 平均每日工资率
U*6)/.J average expenditure pattern 平均开支模式
({AqL#x`u average growth rate 平均增长率
P ".[=h average net fixed assets 固定资产平均净值
eyGY8fF8$ average of relatives 相对价格平均数
`[Xff24(eb average price 平均价格
f '<MDLl average propensity to consume 平均消费倾向；一般消费倾向
7Z<ba^r} average propensity to save 平均储蓄倾向；一般储蓄倾向
/!Ng"^.e average rate 平均率
gNG_,+=! average revenue 平均收入；平均收益
( AnM _s average stock 平均库存；平均存货
iv/! c Mb average yearly rent 平均年租
5b2 _{6t avoidance of double taxation 避免双重课税
u`vOKajpH$ avoidance of tax 避税
