A:
tcj3x< A share Ａ股；甲类股份
qJ<Ghd`8v abatement of tax 减税；减扣免税额
2p8}6y:}7 ABN AMRO Bank N.V. 荷兰银行
,M$ J
yda above-the-line expenditure 线上项目支出；经常预算支出
5*r5?ne above-the-line receipt 线上项目收入；经常预算收入
h >&t``< ABSA Asia Limited 南非联合亚洲有限公司
%jj \w> absolute change 绝对数值变更
H.[t&VO absolute expenditure 实际开支
@ R;o $n absolute guideline figure 绝对准则数字
hO4* X absolute interest 绝对权益
w!m4 absolute order of discharge 绝对破产解除令
Xm[Cgt_? absolute profit margin 绝对利润幅度
<=PYu:]h absolute value 实值；绝对值
YC d absolutely vested interest 绝对既得权益
!_j6\r= absorbed cost 已吸收成本；已分摊成本
{A 8w~3F absorption 吸收；分摊；合并
gYvT'72 absorption rate 吸收率；摊配率；分摊率
N1espc@j ACB Finance Limited 亚洲商业财务有限公司
NIxtT>[+3 acceptable form of reciprocity 合理的互惠条件
>Mk#19j[/ acceptable rate 适当利率；适当汇率
qc@v"pIz'S acceptance agreement 承兑协议
b n0Rv acceptance for honour 参加承兑
wlfq$h p acceptor 承兑人；接受人；受票人
(t2vt[A6ph acceptor for honour 参加承兑人
vU,;asgy accident insurance 意外保险
A7s va@}W Accident Insurance Association of Hong Kong 香港意外保险公会
UpCkB}OhR1 accident insurance scheme 意外保险计划
*Au[ {sR accident year basis 意外年度基准
;v > +D
{s accommodation 通融；贷款
K&/!3vc accommodation bill 通融票据；空头票据
!yf7y/qY accommodation party 汇票代发人
PgwNE wG account balance 帐户余额；帐户结余
Z^ }4b R] account book 帐簿
rJ fO/WK account collected in advance 预收款项
(j884bu account current book 往来帐簿
Qe1WT T]:I account of after-acquired property 事后取得的财产报告
PW GN UNc account of defaulter 拖欠帐目
'' Pfs<! account payable 应付帐款
? /^x)Nm account payee only [A/C payee only] 只可转帐；存入收款人帐户
C+Pw account receivable 应收帐款
?4MZT5 . account receivable report 应收帐款报表
+"Mlj$O account statement 结单；帐单；会计财务报表
HWi: CDgm account title 帐户名称；会计科目
_XUDPC(*qz accountant's report 会计师报告
/7p1 y v Accountant's Report Rules 会计师报告规则
w.R2' W R accounting and auditing procedure 会计与审计程序；会计与核数程序
ETt oY<`# Accounting Arrangements 《会计安排》
&Vmx<w accounting basis 会计基础
2N}h<Yd 9 accounting by Official Receiver 破产管理署署长呈交的帐目
+pJ~ <ug] Accounting Circular 《会计通告》
ud GZ%Mr_ accounting class 会计类别
qq[Enf|/y accounting date 记帐日期；会计结算日期
Ai.^~#%X accounting for money 款项核算
R#Hz%/:|A Accounting Officer 会计主任
TW T h! accounting period 会计报告期；会计期
P_%kYcX' accounting policy 会计政策；会计方针
yu @u0vlc accounting practice 会计惯例
5{O9<~, accounting principle 会计准则
%Y<3v \`_ accounting record 会计记录
"BD$-] accounting report 会计报告
f&L8<AS Fo Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^? o> (K Accounting Society of China 中国会计学会
5!}fd/}Uk accounting statement 会计报表
[p&2k&.XYe accounting system 会计制度；会计系统
PBp +(o- accounting transaction 会计事项；帐务交易
_cD-E.E% accounting treatment 会计处理
^U0)iz accounting year 会计年度
:ej`]yK | accretion 增值；添加
EGJrnz8 accrual 应计项目；应累算数目
m00 5*>IY accrual basis 应计制；权责发生制
/faP@Q3kR accrual basis accounting 应计制会计；权责发生制会计
<+)B8I^ accrue 应累算；应计
J#*R]LU| accrued benefit 应累算利益
>J_%'%%f accrued charges 应计费用
~ U`|+
5 accrued cumulative preference share dividend 应累算的累积优先股股息
'v'=t <wgl accrued expenses 应累算费用
,NoWAmv accrued interest payable 应付利息；应计未付利息
<;':'sW accrued interest receivable 应收利息；应计未收利息
NM&R\GI accrued right 累算权益
LCkaSv/[RB accruing profit 应累算的利润
\s" >trXwX accumulated fiscal reserve 累积财政储备
sD ,FJ:dy accumulated profit 累积利润；滚存溢利
Wc!.{2 accumulated reserve 累积储备
rEG!A87Zz accumulation of surplus income 累积收益盈余
eC Xw8 acquired assets 既得资产
:}p<Hq 8Z acquisition 收购；购置；取得
8I,/ysT: acquisition cost 购置成本
NGOyd1 $7N acquisition expenses 购置费用
j`ybz G^ acquisition of 100% interest 收购全部股权
tboc7Hor4 acquisition of control 取得控制权
6HR ^q acquisition of fixed assets 购置固定资产
1i:Q
%E
F acquisition of shell “买壳”
n`2LGc[rP acquisition price 收购价
TC^fyxq act of God 天灾
T +~
_ D acting partner 执事合伙人
A N
'L-
E active market 买卖活跃的市场；交投畅旺的市场；旺市
YKG }4{T active partner 积极参与的合伙人
[pY jH+< active trading 交投活跃
px=r~8M9} actual circulation 实际流通
6T ,'Oz actual cost 实际成本
d2[R{eNX= actual expenditure 实际开支；实际支出
ZRLS3*` actual income 实际入息；实际收入；实际收益
'?dT<w=Y& actual market 现货市场
u[?M{E/HU actual price 现货价；实际价格
AG (Gtvw actual profit 实际利润
i+eDBg6 actual quotation 实盘；实际价位；实际报价
1h#UM6 actual year basis 按实际年度计算
MgUjB~)Y actuals 实货
"?#O *x actuarial investigation 精算调查
G> w+J'7 actuarial principle 精算原则
1QJB4|5R# actuarial report 精算师报告
@86?!0bt Actuarial Society of Hong Kong 香港精算学会
Vf] ;h m actuarial valuation 精算师估值
g.d~`R @v actuary 精算师
;;lOu~-*$p ad referendum agreement 暂定协议；有待覆核的协定
%hH@< <b(s ad valorem duty 从价税；按值征税
$V2.@ X ad valorem duty system 从价税制
h ; S? ad valorem fee 从价费
a5@XD_ b ad valorem tariff 从价关税
U((m Om6 additional allowance 额外免税额
I2^ Eo5' additional amount for unexpired risk 未过期风险的额外款额
*ci%c^}V additional assessable profit 补加应评税利润
d td}P~ additional assessment 补加评税
fi;00 >y additional commitment 额外承担
(|U|>@ additional commitment vote 额外承担拨款
dId&tTMmC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`sPH7 ^R additional dependent parent allowance 供养父母额外免税额
Rg6/6/ IN additional provision 额外拨款
_1 kc z]]F additional stamp duty 附加印花税
jRYW3a_7 additional tax 补加税罚款；补加税款
Lm"zW>v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(YKkJ adjudged bankrupt 被裁定破产
' adjudicated bankrupt 裁定破产人
z]bcg$m adjudication fee 裁定费；评定印花税额手续费；评估契据费
=Xh*w adjudication of bankruptcy 裁定破产；宣告破产
$61j_;WF` adjudication of insolvency 裁定无力偿还债务
6 P U]I+ adjusted actual 经调整的实数；调整后的实数
m.2=,,r<Fq adjusted current assets 经调整的流动资产；调整后的流动资产
%Tm8sQ)1 adjusted figure 经调整的数字；调整后的数额
B 7 ty*)i? adjusted liabilities 经调整的负债；调整后的负债
1_0\_| adjusted loss 经调整的亏损；调整后的亏损
S^*ME*DDz adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3KN>t)A# adjusted profit 经调整的利润；调整后的利润
]B>g~t5J adjusted surplus 经调整的盈余额；调整后的盈余额
ERZWK adjusted value 经调整的价值；调整后的价值
d<+@cf_9 adjustment 调整；修订；理算〔保险〕
/j:fc?yv adjustment centre 调剂中心
wC~LZSTt adjustment lag 调整过程的时间差距；调整时差
]0@
06G(y adjustment mechanism 调整机制
6h3TU,$r adjustment of loss 亏损调整
fs;pX/:FR adjustment process 调整过程；调整程序
K6M_b?XekA adjustment range 调整幅度
a<d$P*I(cH administered exchange rate 受管制汇率
u[~= a 5:4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jpRC6b? administration expenses 行政费用
6qH^&O][ administration fee 手续费；行政费
_5&LV2 administration in bankruptcy 破产管理
CGY,I
UG administration order 遗产管理令
X w_6SR9C administrator 管理人；遗产管理人
>nO zz0, administrator of the estate 遗产管理人
+!Lz]@9K admission of debt 债项承认书
iDrQ4> admission of proof 接纳债权证明
Y4)v>&H advance 放贷款项；垫付款项；预支款项；预付款项
F vae lB advance account 暂支帐目；预付款帐户
x !QA* M advance compensation 预付补偿金
1y}tPkOe7O advance from shareholder 股东垫款
6
~d\+aV advance pending reimbursement 预支以待日后付还
H!vX # advanced economy 先进经济体系
U9]&~jR advancement 预付；预付财产
S1D;Xv@ advances warrant 垫款令
'e5,%"5(c advancing 贷出
Z|IFT1K adverse balance 逆差
o]O adverse exchange 逆汇
A
^U`c'$ advertisement addressed to shareholders 在报章刊登的致股东通告
1G62Qu$O advice for collection 托收通知书
4oywP^I advice of drawing 提款通知书；汇票通知书
#xTu { advice of payment 付款通知
q;#:nf" Advisory Committee [Securities and Futures Commission]
Z&Ao ;=Gp1 谘询委员会〔证券及期货事务监察委员会〕
A!.* eIV| Advisory Committee on Diversification 经济多元化谘询委员会
xA {1XS} affidavit 誓章；遗产申报誓章
)! jX$bK affidavit of no receipt 述明无收款的誓章
<Z^q BM affiliate 联号；联营公司；附属公司
zt HEXM. affiliated company 附属公司；联号；联营公司
~zD*=h2C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:Yy8Ie# affordability 负担能力
(043G[H '. African Development Bank [AfDB] 非洲开发银行
JTI 'W after-acquired property 事后取得的财产
Dh~Z 8!* after-hours dealing 市后交易
Xb MAcgS after-tax profit 税后盈利；税后利润；税后溢利
8@J5tFJ&% agency agreement 代理协议
5_~QS agency expenses 代理机构的开支
nk^-+o lm agency fee 代理费
bdz&"\$X Agency Law 《代理法》
~u+|NtF agent 代理人；承销人
^#)M,.G^ agent of company 公司代理人
EaXD Y< agent's fee 代理人费；经纪费
ug.'OR aggregate 总计；总数；总体数字
|{JJ2c\W aggregate amount 总款额；总额
%x zgTZ aggregate assets and liabilities 总体资产与负债
kF o&! aggregate at constant price 按固定价格计算的总体数字
@#W$7Gwf0 aggregate demand 总需求
8b P4 aggregate gross position 总持仓量
CKgbb4;<m[ aggregate limit 总限额
-|x Y T+?% aggregate of salaries tax 合计薪俸税
OJ2I (8P aggregate performance 总体表现；总体业绩
IQA<xqX aggregate supply 总体供应
;$>wuc'L aggregate surplus 总盈余
;_<K>r* aggregate total 整体总额
8w]>SEGFs aggregate value 总值；合计价值
DA -W =Cc aggregated basis 合计基准
Mh;rhQ aggregated net chargeable income 合计应课税入息实额
g1zX^^nd,V aggregation 合并计算；合计；总和
"}'Sk( aggregation of incomes of husband and wife 夫妇入息合并计算
Q]NGd 0 J aggregation of property 财产的总和
H] JVv8 agio 差价；贴水
#Y'svn1H 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》
2*1FW v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6h_OxO&!U 《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》
\QKr2 | Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kx _PMp c 《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》
JU\wvP5j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jXA LN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.7 Lv agreement for a settlement 授产协议
n `af2I2 agreement for assignment 转让协议
gdVajOAu agreement for sale 售卖协议；买卖协议
0&k!=gj:>Z agreement for sale and purchase 买卖协议
cgvD>VUw agreement for the payment of interest 支付利息协议
6q ]`??g. agreement for the repayment of money 还款协议
JD1D( agreement of reinsurance 再保险协议
$bi@,&t; Agricultural Bank of China 中国农业银行
I}{Xv#@o air passenger departure tax 飞机乘客离境税
p-1
\4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
":upo/xN airport tax 机场税
Wy.X x-3W alcohol duty 酒精税
q\gvX
76 a alienation 让与；让渡；转让
ZRr S""V alimony 生活费；赡养费
?=X_a{}/ All Ordinaries Index [AOI] 所有普通股指数
:\+\/HTbh all risks 全险；综合险
ezR !ngt All Sales Record for Stock Market 《股票市场成交报告》
NDaM;` Allied Capital Resources Limited 新联财务有限公司
\r+8} 8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G
oJ\6& " allocation letter 拨款信件
bu|e cv allocation of fund 分配款项；预留款项
{f
}4l allocation of profit 利润分配；溢利分配
Ap [}[:U allocation warrant 拨款令
qmJ^@dxs allotment 分配；配股
<dA1n:3o allotment notice 股份配售通知；配股通知
gQ=g,X4 allotment of shares 股份分配
rt7]~W- allowable 可获宽免；免税的
zkrcsc\Z~0 allowable business loss 可扣除的营业亏损
E?+MM0 allowable expenses 可扣税的支出
Q]]5\C. allowance 免税额；津贴；备抵；准备金
I N'a5&.. allowance for debts 债项的免税额
J}vxK
H#= allowance for depreciation by wear and tear 耗损折旧免税额
=P. m5e< allowance for funeral expenses 殡殓费的免税额
{Z=m5Dy} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>S:>_&I`I allowance for repairs and outgoings 修葺及支出方面的免税额
>IzUn: 0F allowance to debtor 给债务人的津贴
ugI9rxT]Kv alteration of capital 资本更改
Xu8_ <% alternate trustee 候补受托人
h&4f9HhS= amalgamation 合并
-n `igC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HRY?[+ ambit of charges 征税范围；收费范围
CL-mt5Kx#7 amended valuation 经修订的估值
{,aI0bw; American Commodities Exchange 美国商品交易所
7>`VZ? American Express Bank Limited 美国运通银行
g,
%xGQ4+ American Stock Exchange 美国证券交易所
HX3R@^vo amortization 摊销
<Y9xHn& amount due from banks 存放银行同业的款项
Uc3-n`C amount due from banks abroad 存放海外银行同业的款项
&4Sc wK: amount due from holding companies 控股公司欠款
= NHzh! amount due from local banks 存放本港银行同业的款项
=(~UK9` amount due to banks 银行同业的存款
h^ D]@H amount due to banks abroad 海外银行同业的存款
- ^sbf. amount due to holding companies 控股公司存款
9(/ ;Wutj" amount due to local banks 本港银行同业的存款
Z $? Ql@M amount due to outport banks 外埠银行同业的存款
dw
v(8 amount for note issue 发行纸币的款额
]E+deM amount of bond 担保契据的款额
$ rh {f< amount of consideration 代价款额
NZyGC
Vh@ amount of contribution 供款数额
}(r%'(.6 amount of indebtedness 负债款额
DP D%8a)? amount of principal of the loan 贷款本金额
07_ym\N amount of rates chargeable 应征差饷数额
6DFF:wrm& amount of share capital 股本额
.kO; 9z\B amount of sums assured 承保款额
~Zc=FP:1 amount of variation 变动幅度
p(F}[bP amount of vote 拨款数额
lo*)% fy amount payable 应付款额
1px8af] amount receivable 应收款额
s=+,F<;x.U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(,gpR4O[ analysis 分析
R { 5xb ancillary risk 附属风险
v){&g 5djl annual account 周年帐目；周年帐目报表；年度决算；年结
f(h nomn annual accounting date 年结日期
G Uf[Dz annual allowance 每年免税额；年积金；年度津贴；年津
(1 pxQ%yEA annual balance 年度余额
to 1{7q annual disposable income 每年可动用收入
{1Z`'.F U annual estimates 周年预算
YFVNkB O% annual fee 年费
^0/FZ)V8 annual general meeting 周年大会
+%'S>g0W= annual growth rate 年增率；每年增长率
cVt
MCgx annual long-term supplement 长期个案每年补助金
VV*Z5U@b annual pensionable emolument 可供计算退休金的年薪
}jQxw i) annual report 年报
"i\rhX Annual Report on the Consumer Price Index 《消费物价指数年报》
1N_Gk& annual return 周年报表；周年申报表；每年报税表格
R7o3X,-iwn Annual Return Rules 《周年报表规则》
* ?a-m\ annual review of consumer prices 每年消费物价回顾
XA~Cc<v annual roll-forward basis 逐年延展方式
cu4&*{ annual salary 年薪
8X@ p?43 annual statement 年度报表；年度决算表
S0\;FmLIc 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
bm>,$GW( annuitant 年金受益人
E*ug.nxy annuity 年金
iINd* eXb^ annuity contract 年金合约
Ny@CP} annuity on human life 人寿年金
I6 x antecedent debt 先前的债项
HWJ(O/N ante-dated cheque 倒填日期支票
lw4#xH-? anticipated expenditure 预期开支
hlpi-oW` anticipated net profit 预期纯利
iyF ~:[8 anticipated revenue 预期收入
mTcop y p anti-inflation measure 反通货膨胀措施
SO #NWa<0| anti-inflationary stance 反通货膨胀立场
2g elmQnc apparent deficit 表面赤字
FC:Z9 {2! apparent financial solvency 表面偿债能力
|0A"3w apparent partner 表面合伙人
+! '\}"q application for personal assessment 个人入息课税申请书
OS k+l application of fund 资金应用
[i 18$q5D application to release as liquidator and to destruct the books of accounts and documents
prvvr;Ib 申请免除清盘人职务及毁灭帐簿与文件
H uPw?8w= appointed actuary 委任精算师
.Vm!Ng )j appointed auditor 委任核数师；委任审计师
> ~-8RM appointed trustee 委任的受托人
|F
}y6 gH appointer 委任人
P 8N`t&r"7 apportioned pro rata 按比例分摊
Q= DP# 9& apportionment 分配；分摊
e6 C;A]T2E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,GB~Cmc1<Q apportionment formula 分摊方程式
8E:8iNbF apportionment of estate duty 遗产税的分摊
wN"j:G( appraisal 估价；评估
)~ {T appreciable growth 可观增长
QxRT%;'Zh] appreciable impact 显着影响
R36BvW0X appreciable increase 可观增长
:}\w2W E[ appreciation 增值；升值
> hkmL](^ appreciation against other currencies 相对其他货币升值
qB57w:J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-a`` appreciation tax 增值税
eSNw AExm appropriation 拨款；拨用；拨付
}Ut*Y* appropriation account 拨款帐目
mRe B S Appropriation Bill 拨款法案
x;&01@m. appropriation-in-aid system 补助拨款办法
#-xsAKi approved assets 核准资产
p5 | .E approved basket stock 认可一篮子证券
+FD"8 ^YC approved budget 核准预算
(yjx+K_[ approved charitable donation 认可慈善捐款
&b[ .bf approved charitable institution 认可慈善机构
xV&c) l>} approved currency 核准货币；认可货币
< j}n/G] approved estimates 核准预算
_i_^s0J approved estimates of expenditure 核准开支预算
g.wp
}fz approved overseas insurer 核准海外保险人
_MF:?p,l approved overseas trust company 核准海外信托公司
3*< O-Jr approved pooled investment fund 核准汇集投资基金
aDrF" j approved provident fund scheme 认可公积金计划
s}8(_ _| approved provision 核准拨款
W(h].'N approved redeemable share 核准可赎回股份
k[9~Er+ approved regional stock 认可地区性证券
u@j]U|FpY approved retirement scheme 认可退休金计划
)HHG3 cvU approved subordinated loan 核准附属贷款
fqoI(/RWP arbitrage 套戥；套汇；套利
{MP8B'r-6 arbitrageur 套戥者；套汇者
lSGtbSyDI arbitrary amount 临时款项
toD v~v arrangement 措施；安排；协定
"gD]K= arrears 欠款
E8_j?X1 arrears of pay 欠付薪酬
kD&%
7Vz arrears of revenue 逾期未收税款；逾期未收的帐项
MKqMH,O articles of association 组织章程；组织细则；组织章程细则
T5*
t~`bfU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
! S0$W?* ascertainment of profit 确定利润
K4 \{G "Asia Clear" “亚洲结算系统”
rI/;L<c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~#z8 Q{!O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b@GL*Z Asian Development Fund [ADF] 亚洲发展基金
Af~>}-`a Asian dollar bond 亚洲美元债券
ObK-<kGc B Asian dollar market 亚洲美元市场
]mDsd* 1 Asian dollar rate 亚洲美元利率
{+`'ZU6C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(x;Uy Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
( v<l9}! asked price 沽盘；喊价；索价；卖方报价
&I8Q' assessable income 应评税入息
:<t%Sf assessable loss 应评税亏损
EL*OeyU1l assessable profit 应评税利润
Z~&$s assessable value 应评税值
m<7Ax> assessed profit 估定利润
tM&O<6Y assessed value 经评估价值
\"L
;Ct
8 assessment 评税；评定；估价；评税单
e70#"~gt[ assessment number 评税编号；估价编号
/y8=r"'G assessment of additional tax 补加税评税
#~3$4j2U(y assessment of performance 业绩评估；实绩评价
iME )Jl& Assessor 评税主任
!V<c:6" asset price bubbles 资产价格泡沫
vJybhdvP asset-backed securities 具资产保证的证券
I-?PTr assets accretion 资产增值
vpt *?eR assets and liabilities 资产与负债
Z7\}x"hk assets betterment statement 资产递增表；资产改进表
fN)A`> iP assets lending 实物放款；有抵押贷款
OV@MT^ assets of the company passing on the death 死者去世时转移的公司资产
Sz!mn
assets pledged as security for liabilities 用作负债抵押的资产
S&yKi assets portfolio 资产投资组合
MR= dQc assets price 资产价格
fP+RuZ assets quality 资产质素
+<l6!r2Z assets realization 资产变现
6wIo95` assets refinancing arrangement 资产再集资安排
]2:w?+T assets securitization 资产证券化
UweXz.x7 assets situated outside Hong Kong 在香港以外地方的资产
QCm93YZs6E assets stripping 削减资产；拆卖资产
'?j[hhfB- assets value 资产值
ld *W\ assignee 承让人
h/'b (9fS assignment 转让；转让书；转让契
CcGE4BB assignment of interest 权益转让
sBN"eHg assignment of letters patent and trade mark 专利证书及商标转让
QcW6o, assignment of property 物业转让；物业转让书
mP!=&u fcU assignment right 转让权
kGz0`8U Ru assignor 转让人
Ox | ? associate 有联系的人；有关连人士；相联者；合伙人；联系人
O4)'78A Tp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}u3Q*oAGl associate member 附属会员
A_8UPGh8 associated body corporate 相联法人团体
P\j n ht associated company 相联公司；联属公司
_*K=Z,a;\ associated corporation 相联法团
fT]hpoJl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ch] `@(l 公认会计师公会〔英国〕
,.<[iHC}9 Association of Futures Exchange Brokers 香港期货经纪协会
B=?m_4\$m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=nVEdRU association of underwriters 承保人组织
DGc5Lol~ assumption of control 接管
hSl6 X3W assurance 担保；保险；转易；转易书
O V"5:){ assurance of interest 权益的转易
`;`fA|F^ at 19XX price 按一九ＸＸ年价格计算
VVd9VGvh at a discount 按赔价计算；按贴水价格计算；打折扣
[6ycs[{! at a premium 按溢价计算；按升水价格计算
4N b&(p at call 通知付款；按通知
"Y C5viX at constant market price 按固定市价计算
9$
VudE>; at constant price 按固定价格计算
Jw+k=> at cost 按成本计算
tv]^k]n{rf at current market price 按当时市价计算；按现时市价计算
(h8RthQt at current price 按当时价格计算；按现时价格计算
Ihn#GzM?u at factor cost 按要素成本计算；按生产要素成本计算
U"qR6 at money-of-the-day price 按付款当日价格计算
QIK;kjr*A3 at or better 按指定或较佳价位〔买卖指令〕
%qycxEVP at par 按面值计算；平价
i ?HN at sight 见票即付
{wp~ at the close 按收市盘
+hIC N,8! at the opening 按开市盘
eN HSfq attestation 见证；见证条款
!#NGG Ip; at-the-money option 平价期权
MD4RSl<F attorney 受权人；受托代表人
h^B~Fv> ~ attornment 新拥有人承认书
$D][_ I attributable profit 可归属利润
w\ K(kNd( attributable share value 可归属股份价值
Wr j<}L| Auckland Stock Exchange 奥克兰证券交易所
TPBL|^3K auction 拍卖
r_"=DLx6 auctioneer 拍卖商
bMA\_? audit 审计；核数
3+<f7 Audit Commission 审计署
s ahXPl%;U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ye=c;0V(w 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
?hFG+`"W audit review 帐目审查
j 7XUFA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Il4R R audited account 审计帐目；经审计的帐目
%&iY5A audited annual account 经审计的周年帐目
["u:_2!4P audited balance sheet 经审计的资产负债表
j}`XF?2D auditor 核数师；核数主任；审计师
<r KfL`8p auditor's certificate 核数师证明书；审计师证明书
+|w%}/N auditor's report 核数师报告；审计师报告
"<N 2TDF5 Aussie bond 澳元债券
ZRy'lW austerity budget 紧缩预算
>)j`Q1Qc\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s7Z+--I)L Australia All Ordinaries Index 澳洲所有普通股票指数
_{C
=d3 Australian Dollar [AUD] 澳元
d71|(` & Australian Options Market 澳大利亚期权市场
`Eg~;E: Australian Securities Commission 澳洲证券事务监察委员会
} %bP9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_SQQS67fu" Australian Stock Exchange 澳大利亚证券交易所
g7l ?/p[n Austrian Schilling [ATS] 奥地利先令
Z,"f2UJ authentication 认证；鉴证
#dj,=^1_14 authority to purchase 委托购买证；委购书
-V F*h.' authorization 认可；核准；授权；授权书
W#bOx0 authorization by direction 指示授权
EyDH -}Y authorization by instruction 指令授权
+a'["Gjq; authorization by warrant 令状授权
j /)A<j$ authorization of unit trust 单位信托的认可
oc>N| ww: authorized agent 指定代理人
)*`cJ_t authorized capital 法定资本
E4cPCQyeH authorized clerk 出市员
lzbAx authorized dealer 认可交易商
bSkr:|A7 authorized financial institution 认可财务机构
!+)5?o authorized fund 认可基金
v.!e1ke8D* authorized fund house 获授权的基金公司；认可基金公司
-)%g MD~z1 authorized institution 认可机构
x4N*P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.At^b4#( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qa>H @`P authorized insurer 获授权保险人；获认可承保人
<hBd
#J authorized investment 特准投资项目
dcH@$D@~S authorized person 获授权人
^Z>Nbzr { authorized representative 获授权代表
kQ99{l H,5 authorized share capital 法定股本
&~&oB;uR automated quotation system 自动报价系统
2EC<8}CG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B1k;!@@1 4 自动交易系统〔香港期货交易所有限公司〕
T( z/Jm3 automatic adjustment mechanism 自动调整机制
..fbRt automatic adjustment system 自动调整系统
Vpe\Okt: Automatic Clearing House 自动票据交换所
%0_}usrsk automatic exchange rates accumulation system 自动化汇率累集系统
#JY H5:* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:>*0./hG automatic teller machine [ATM] 自动柜员机
08qM?{z o^ autopay 自动转帐
]j +J^g available assets 可用资产
,382O$C available fiscal reserve 现存财政储备
9YvK<i&I available profit 可用利润
^JY,K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pmuT7*<19 average 平均；平均数；海损
DmiZ"A average basic salary 平均基本薪金
)1E#'v12 " average consumer expenditure 平均消费开支；一般消费开支
Ca}V5 O average cost 平均成本
H{,qw%.|KA average cost of land production 增辟土地平均成本
^US ol/ average daily turnover 平均每日成交额
>* h3u7t average daily wage rate 平均每日工资率
'&!:5R5 9 average expenditure pattern 平均开支模式
c2Yrg@) [ average growth rate 平均增长率
v
8B4% 1NE average net fixed assets 固定资产平均净值
-+z 8bZ average of relatives 相对价格平均数
zF@ /8# average price 平均价格
uhvn1" average propensity to consume 平均消费倾向；一般消费倾向
uWkn}P average propensity to save 平均储蓄倾向；一般储蓄倾向
@ruW nwb average rate 平均率
eE5j6`5 i average revenue 平均收入；平均收益
h1 +y. 4
average stock 平均库存；平均存货
NRMEZ\*L average yearly rent 平均年租
!%(PN3* avoidance of double taxation 避免双重课税
Ya29t 98Pk avoidance of tax 避税
