A:
m[aBHA^g A share Ａ股；甲类股份
i ZU 1w7Z abatement of tax 减税；减扣免税额
,4W~CkLD ABN AMRO Bank N.V. 荷兰银行
j(aok5:e above-the-line expenditure 线上项目支出；经常预算支出
e^!>W %.7Z above-the-line receipt 线上项目收入；经常预算收入
uwI$t[ ABSA Asia Limited 南非联合亚洲有限公司
s!73To}> absolute change 绝对数值变更
:O?+Ywn absolute expenditure 实际开支
UP<B>Y1a absolute guideline figure 绝对准则数字
\7V[G6'{ absolute interest 绝对权益
Sb QM!Q absolute order of discharge 绝对破产解除令
RnV#[bM{ absolute profit margin 绝对利润幅度
MZIZ"b absolute value 实值；绝对值
#( pY~\ absolutely vested interest 绝对既得权益
K92nh/}y absorbed cost 已吸收成本；已分摊成本
6(pa2 absorption 吸收；分摊；合并
0*J},#ba$ absorption rate 吸收率；摊配率；分摊率
1&Z#$i D ACB Finance Limited 亚洲商业财务有限公司
] 6Y6 q])Z acceptable form of reciprocity 合理的互惠条件
x)+ q$FB acceptable rate 适当利率；适当汇率
" fXs! acceptance agreement 承兑协议
2^aXXPC acceptance for honour 参加承兑
P>U7RX
e acceptor 承兑人；接受人；受票人
q%S^3C& acceptor for honour 参加承兑人
R6m6bsZ` accident insurance 意外保险
"!S7D >2y# Accident Insurance Association of Hong Kong 香港意外保险公会
%+pF4f8] accident insurance scheme 意外保险计划
_-=yD@;[D accident year basis 意外年度基准
_^ZBSx09) accommodation 通融；贷款
5ho!}K accommodation bill 通融票据；空头票据
c)`=wDi accommodation party 汇票代发人
,7:? Du} account balance 帐户余额；帐户结余
ee2k..Tq# account book 帐簿
* lo0T93B account collected in advance 预收款项
Cfr2 ~w account current book 往来帐簿
F:~k4uTW\b account of after-acquired property 事后取得的财产报告
j{$2.W$ account of defaulter 拖欠帐目
E"< -To account payable 应付帐款
<`) vp0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
2#81oz&K account receivable 应收帐款
r }S>t~p: account receivable report 应收帐款报表
j^5V mG account statement 结单；帐单；会计财务报表
byJR6f account title 帐户名称；会计科目
aG&t gD{ accountant's report 会计师报告
OC6v%@xa Accountant's Report Rules 会计师报告规则
uqHI /4 accounting and auditing procedure 会计与审计程序；会计与核数程序
;$Pjl8\ Accounting Arrangements 《会计安排》
d~abWBgC` accounting basis 会计基础
)+ ( GE accounting by Official Receiver 破产管理署署长呈交的帐目
gmUX
2x( Accounting Circular 《会计通告》
W0 + m A accounting class 会计类别
ooA%/ accounting date 记帐日期；会计结算日期
pg w_F accounting for money 款项核算
?B3 2,AS@ Accounting Officer 会计主任
/{R>o0oW accounting period 会计报告期；会计期
S*l=FRFI accounting policy 会计政策；会计方针
%#7 ] accounting practice 会计惯例
s&d!+-\6_ accounting principle 会计准则
wbQs>pc accounting record 会计记录
_aP 2gH accounting report 会计报告
C2;Hugm4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y3.^a5 o Accounting Society of China 中国会计学会
Uz_OUTFM accounting statement 会计报表
G,X> f? accounting system 会计制度；会计系统
2cQG2N2* accounting transaction 会计事项；帐务交易
*{!E`),FX accounting treatment 会计处理
e3.q8r accounting year 会计年度
ZH)thd9^b accretion 增值；添加
Ba}<X;B } accrual 应计项目；应累算数目
gP2<L5&Z, accrual basis 应计制；权责发生制
d3;Sy`. accrual basis accounting 应计制会计；权责发生制会计
-|2k$W accrue 应累算；应计
s 9n_s=w accrued benefit 应累算利益
=3;~7bYO accrued charges 应计费用
$DeVXW accrued cumulative preference share dividend 应累算的累积优先股股息
v*JXrB&x accrued expenses 应累算费用
X?aj0# Q accrued interest payable 应付利息；应计未付利息
&HBC9 Bx/( accrued interest receivable 应收利息；应计未收利息
XK{K FB- accrued right 累算权益
e ~ %=H 0n accruing profit 应累算的利润
Z,I0<ecaD accumulated fiscal reserve 累积财政储备
B8`!A accumulated profit 累积利润；滚存溢利
x/L(0 z accumulated reserve 累积储备
Yn5a4 accumulation of surplus income 累积收益盈余
;;
?O S acquired assets 既得资产
@/8O@^ acquisition 收购；购置；取得
z3p
TdUt acquisition cost 购置成本
8
3T v-X acquisition expenses 购置费用
r7+Ytr acquisition of 100% interest 收购全部股权
G%MdZg &i acquisition of control 取得控制权
MlV 3qM@ acquisition of fixed assets 购置固定资产
B=)tq.Q7 acquisition of shell “买壳”
ih=O#f| acquisition price 收购价
3H`r|R act of God 天灾
gxc8O).5vY acting partner 执事合伙人
"ph[)/u; active market 买卖活跃的市场；交投畅旺的市场；旺市
)v+\1 active partner 积极参与的合伙人
UT%?3}*u" active trading 交投活跃
.#{m 1mr actual circulation 实际流通
@MxB
d,P actual cost 实际成本
&PUn,9 Rm actual expenditure 实际开支；实际支出
M*Ri1 actual income 实际入息；实际收入；实际收益
wBz5_ OFVw actual market 现货市场
m't8\fo^w actual price 现货价；实际价格
rm%MQmF actual profit 实际利润
534DAhpD=. actual quotation 实盘；实际价位；实际报价
ZC97 Z sE actual year basis 按实际年度计算
7|DPevrk actuals 实货
[5-3PuT&9 actuarial investigation 精算调查
$T7(AohR actuarial principle 精算原则
H`OJN . actuarial report 精算师报告
(9KiIRN Actuarial Society of Hong Kong 香港精算学会
,56objaE actuarial valuation 精算师估值
`Y,<[ Lnr actuary 精算师
6& KcO:}- ad referendum agreement 暂定协议；有待覆核的协定
^WUG\@B ad valorem duty 从价税；按值征税
e"cvo(}g ad valorem duty system 从价税制
Yan,Bt{YJ ad valorem fee 从价费
d`3>@*NR< ad valorem tariff 从价关税
$D m|ol.Z additional allowance 额外免税额
A>C8whx additional amount for unexpired risk 未过期风险的额外款额
,&LGAa additional assessable profit 补加应评税利润
O4 oI&i 7 additional assessment 补加评税
9 +!"[ additional commitment 额外承担
!h70 <Q^ additional commitment vote 额外承担拨款
o)+Uyl additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q tl!f additional dependent parent allowance 供养父母额外免税额
'RpX&g additional provision 额外拨款
5@^['S4%8* additional stamp duty 附加印花税
_n+
5{\z additional tax 补加税罚款；补加税款
$q g/8G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%b>E e>rdD adjudged bankrupt 被裁定破产
IN?rPdY adjudicated bankrupt 裁定破产人
ys9'1+9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
n{=N f|= adjudication of bankruptcy 裁定破产；宣告破产
-d *je{c | adjudication of insolvency 裁定无力偿还债务
<x h";seL adjusted actual 经调整的实数；调整后的实数
zRFvWOxC\ adjusted current assets 经调整的流动资产；调整后的流动资产
-DWnDku8= adjusted figure 经调整的数字；调整后的数额
CD pLV : adjusted liabilities 经调整的负债；调整后的负债
k3UKGP1 adjusted loss 经调整的亏损；调整后的亏损
zh Vkn]z~* 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
b G/[mZpRT adjusted profit 经调整的利润；调整后的利润
j7qGZ "8ak adjusted surplus 经调整的盈余额；调整后的盈余额
]O0:0 Z \ adjusted value 经调整的价值；调整后的价值
@i(;}rx adjustment 调整；修订；理算〔保险〕
{7^D!lis adjustment centre 调剂中心
~IQw?a.E adjustment lag 调整过程的时间差距；调整时差
ZDr&Alp)o adjustment mechanism 调整机制
K9c5HuGy adjustment of loss 亏损调整
Fjw+D1q. adjustment process 调整过程；调整程序
Y(R .e7] adjustment range 调整幅度
!h>aP4ofT administered exchange rate 受管制汇率
K2D,
*w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=6xxZy[ administration expenses 行政费用
~#| Pe1Y administration fee 手续费；行政费
f5,!,]XO administration in bankruptcy 破产管理
:,Mg1Zf administration order 遗产管理令
- aQf( = administrator 管理人；遗产管理人
Lz=GA?lk[\ administrator of the estate 遗产管理人
fcisDu8n admission of debt 债项承认书
)<vuv9=k\% admission of proof 接纳债权证明
6 $
ag< advance 放贷款项；垫付款项；预支款项；预付款项
9Bi{X_.9 advance account 暂支帐目；预付款帐户
;mSJZYnT advance compensation 预付补偿金
^gY3))2_ advance from shareholder 股东垫款
u%Ay W advance pending reimbursement 预支以待日后付还
b 2XUZ5 advanced economy 先进经济体系
sJ7ZE-v]h advancement 预付；预付财产
CDT3&N1'R advances warrant 垫款令
`Zd\d:Wyv advancing 贷出
2py
[P adverse balance 逆差
}\]J?I+ A adverse exchange 逆汇
KVp3 pUO advertisement addressed to shareholders 在报章刊登的致股东通告
Iz9b5 advice for collection 托收通知书
qx`)M3Mu|< advice of drawing 提款通知书；汇票通知书
f~{4hVA advice of payment 付款通知
E\vW>g*W Advisory Committee [Securities and Futures Commission]
/>dYk Iv 谘询委员会〔证券及期货事务监察委员会〕
2-_d~~O1N Advisory Committee on Diversification 经济多元化谘询委员会
4+q3
Kw affidavit 誓章；遗产申报誓章
,7ZV;f 81 affidavit of no receipt 述明无收款的誓章
15CKcM6 affiliate 联号；联营公司；附属公司
@"L*! affiliated company 附属公司；联号；联营公司
M`tNYs]V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NH;.!x q: affordability 负担能力
rf YFS96 African Development Bank [AfDB] 非洲开发银行
&nfGRb after-acquired property 事后取得的财产
2)(ynrCe after-hours dealing 市后交易
Y *n[*N after-tax profit 税后盈利；税后利润；税后溢利
^'Qe.DW[ agency agreement 代理协议
52q<|MW% agency expenses 代理机构的开支
D0Lo T?$N agency fee 代理费
?(>fB2 ^ Agency Law 《代理法》
eY8 rm agent 代理人；承销人
> rid3~ agent of company 公司代理人
?VR:e7|tU agent's fee 代理人费；经纪费
4x2,X`pe3 aggregate 总计；总数；总体数字
VTJ xVYE aggregate amount 总款额；总额
Q$8K-5U% aggregate assets and liabilities 总体资产与负债
i]}`e>fF aggregate at constant price 按固定价格计算的总体数字
]OLe&VRix aggregate demand 总需求
i2 G.<(3O aggregate gross position 总持仓量
^e(*{K;8 aggregate limit 总限额
E {x cu9 aggregate of salaries tax 合计薪俸税
/eY}0q% aggregate performance 总体表现；总体业绩
:bu]gj4e aggregate supply 总体供应
><H*T{
Pg aggregate surplus 总盈余
M&^Iun aggregate total 整体总额
1XJLGMW, aggregate value 总值；合计价值
Wph@LRB] aggregated basis 合计基准
maVfLVx- aggregated net chargeable income 合计应课税入息实额
Qgxpq{y aggregation 合并计算；合计；总和
`!@d$*:' aggregation of incomes of husband and wife 夫妇入息合并计算
i^hEL2S/A aggregation of property 财产的总和
i2X%xYv ^ agio 差价；贴水
UQ}#=[)2e 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》
sU0W)c; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V~fPp"F 《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》
pd}Cg'}X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4N8(WI"4S 《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》
N '~l,{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uc]`^,`2/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`]j:''K agreement for a settlement 授产协议
~ ^*;#[< agreement for assignment 转让协议
n j6 |WJ agreement for sale 售卖协议；买卖协议
?XB[awTD~ agreement for sale and purchase 买卖协议
R_2T" agreement for the payment of interest 支付利息协议
J4#rOS agreement for the repayment of money 还款协议
=p d#U agreement of reinsurance 再保险协议
giORc
Agricultural Bank of China 中国农业银行
0YO/G1O& air passenger departure tax 飞机乘客离境税
Sd+bnq% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^]X\boWlI airport tax 机场税
' ?uwUBi alcohol duty 酒精税
rObg:(z&\ alienation 让与；让渡；转让
qaiR329fx alimony 生活费；赡养费
>o ) v All Ordinaries Index [AOI] 所有普通股指数
dzs(sM= all risks 全险；综合险
,dXJ CX8so All Sales Record for Stock Market 《股票市场成交报告》
{P'^X+B0* Allied Capital Resources Limited 新联财务有限公司
xP-\)d-.aN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[^0 S#,L allocation letter 拨款信件
pYz\GSd allocation of fund 分配款项；预留款项
N;R I
A allocation of profit 利润分配；溢利分配
+{L=cWA" allocation warrant 拨款令
S ,vh allotment 分配；配股
U o[\1) allotment notice 股份配售通知；配股通知
ZK 5
wZU allotment of shares 股份分配
#D-Ttla allowable 可获宽免；免税的
HUalD3
\ allowable business loss 可扣除的营业亏损
'g:.&4x_w allowable expenses 可扣税的支出
0bl 8J5Ar5 allowance 免税额；津贴；备抵；准备金
;}}k*<
Z allowance for debts 债项的免税额
GS+Z(,J>= allowance for depreciation by wear and tear 耗损折旧免税额
74fE%;F allowance for funeral expenses 殡殓费的免税额
"ifv1KZ# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C9^C4
allowance for repairs and outgoings 修葺及支出方面的免税额
NM+ (ss' allowance to debtor 给债务人的津贴
>>%E?'9A alteration of capital 资本更改
@G ^m+- alternate trustee 候补受托人
Hv-f :P O amalgamation 合并
Dbw{E:pq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D\^\_r): ambit of charges 征税范围；收费范围
hw2Sb,bY amended valuation 经修订的估值
Zmz $
hr American Commodities Exchange 美国商品交易所
7UsU03 American Express Bank Limited 美国运通银行
)8%m|v#W American Stock Exchange 美国证券交易所
nd~O*-uYg amortization 摊销
S#*aB2ZS amount due from banks 存放银行同业的款项
M`p[ Zq amount due from banks abroad 存放海外银行同业的款项
w\y) amount due from holding companies 控股公司欠款
"P a y2 amount due from local banks 存放本港银行同业的款项
b=XXp`h~a amount due to banks 银行同业的存款
q aG8: amount due to banks abroad 海外银行同业的存款
Y|cj&<o amount due to holding companies 控股公司存款
gN .n _! amount due to local banks 本港银行同业的存款
c'
Q4Fzj0' amount due to outport banks 外埠银行同业的存款
uU/'oZ? amount for note issue 发行纸币的款额
E7 P '} amount of bond 担保契据的款额
d~#:t~
$, amount of consideration 代价款额
;k
(M 4? amount of contribution 供款数额
A, 4Z{f83 amount of indebtedness 负债款额
-+y3~^EYm, amount of principal of the loan 贷款本金额
`J %35 amount of rates chargeable 应征差饷数额
AmB*4p5b amount of share capital 股本额
7gE/g`"# amount of sums assured 承保款额
c7A]\1 ~ amount of variation 变动幅度
3jjV
bm amount of vote 拨款数额
y' C amount payable 应付款额
DLPg0>;jl amount receivable 应收款额
D[dI_|59a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B7( bNr analysis 分析
=@ ! s[ ancillary risk 附属风险
,j(S'Pw annual account 周年帐目；周年帐目报表；年度决算；年结
T
3 <2ds annual accounting date 年结日期
;s?,QvE{r# annual allowance 每年免税额；年积金；年度津贴；年津
Xa$-Sx annual balance 年度余额
yOO@v6jO) annual disposable income 每年可动用收入
,"5][RsOn annual estimates 周年预算
_2X6c, annual fee 年费
)yU SuK(Vu annual general meeting 周年大会
xE-
_Fv9 annual growth rate 年增率；每年增长率
'?1g_C QsS annual long-term supplement 长期个案每年补助金
4 {+47=n annual pensionable emolument 可供计算退休金的年薪
x:+]^?}r annual report 年报
a xz-H`oq4 Annual Report on the Consumer Price Index 《消费物价指数年报》
X*t2h3 "} annual return 周年报表；周年申报表；每年报税表格
-nqq;|% Annual Return Rules 《周年报表规则》
u1`JvfLrL annual review of consumer prices 每年消费物价回顾
G
UK %R C8 annual roll-forward basis 逐年延展方式
#N 'bhs annual salary 年薪
!+ (H(,gI annual statement 年度报表；年度决算表
~z'Y(qG 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
H`
h]y annuitant 年金受益人
h/]));p annuity 年金
dg#w !etB annuity contract 年金合约
S3^(L annuity on human life 人寿年金
|LirjC4 antecedent debt 先前的债项
H3 +P;2 { ante-dated cheque 倒填日期支票
465?,EpS anticipated expenditure 预期开支
vF9 fXY= anticipated net profit 预期纯利
byPqPSY anticipated revenue 预期收入
\?vn0;R4 anti-inflation measure 反通货膨胀措施
!d &SVS^mo anti-inflationary stance 反通货膨胀立场
y>0Gmr apparent deficit 表面赤字
Fi KG B\_] apparent financial solvency 表面偿债能力
|Q$Dj!!1P apparent partner 表面合伙人
bzh: application for personal assessment 个人入息课税申请书
%*OQH?pyx} application of fund 资金应用
0zE(: K application to release as liquidator and to destruct the books of accounts and documents
Iz8gZ:rd0 申请免除清盘人职务及毁灭帐簿与文件
2E0oLl[ appointed actuary 委任精算师
a1z*Z/!5 appointed auditor 委任核数师；委任审计师
3x)jab appointed trustee 委任的受托人
ZQAiuea appointer 委任人
yT[)V[} apportioned pro rata 按比例分摊
I U\h,Ug apportionment 分配；分摊
C0W-}H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\S>GtlQbn apportionment formula 分摊方程式
d$ y ? py apportionment of estate duty 遗产税的分摊
{?Cm appraisal 估价；评估
4P?@NJp appreciable growth 可观增长
bJ]bln H appreciable impact 显着影响
B1TWOl?d{ appreciable increase 可观增长
$V ;0z~&!' appreciation 增值；升值
_Zus4&' appreciation against other currencies 相对其他货币升值
P?J\p J1|7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T!-ly7-` appreciation tax 增值税
w[#*f?at~ appropriation 拨款；拨用；拨付
>3&9Wbv> appropriation account 拨款帐目
f1
`E- Appropriation Bill 拨款法案
f=- R<l appropriation-in-aid system 补助拨款办法
VYk UUp approved assets 核准资产
@_
Tq>tOr& approved basket stock 认可一篮子证券
=l>=]O~h approved budget 核准预算
oh i0 _mBz approved charitable donation 认可慈善捐款
#!t6'* approved charitable institution 认可慈善机构
{/i&o approved currency 核准货币；认可货币
Y?:" nhN approved estimates 核准预算
<MJ-w1A approved estimates of expenditure 核准开支预算
mpD[k9`x# approved overseas insurer 核准海外保险人
.@psW0T% approved overseas trust company 核准海外信托公司
NtkZ\3 approved pooled investment fund 核准汇集投资基金
@4$la'XSx approved provident fund scheme 认可公积金计划
8Fv4\d r approved provision 核准拨款
gdS@NUM approved redeemable share 核准可赎回股份
($t;Xab approved regional stock 认可地区性证券
XRi37|p approved retirement scheme 认可退休金计划
,%U\@*6= approved subordinated loan 核准附属贷款
Y^eF( arbitrage 套戥；套汇；套利
5 YLc4z* arbitrageur 套戥者；套汇者
qfF2S arbitrary amount 临时款项
| k]fY*z( arrangement 措施；安排；协定
[<X ~m arrears 欠款
s?PB ]Tr arrears of pay 欠付薪酬
=z\/xzAwX arrears of revenue 逾期未收税款；逾期未收的帐项
s3=sl WY= articles of association 组织章程；组织细则；组织章程细则
r ?z}TtDp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S7b7zJ8A ascertainment of profit 确定利润
XV1XzG# C "Asia Clear" “亚洲结算系统”
`Dp4Z>|
K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f&
Vx`oj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&U\// Asian Development Fund [ADF] 亚洲发展基金
qUk-BG8^ Asian dollar bond 亚洲美元债券
}O2P> Z?V Asian dollar market 亚洲美元市场
luJNdA:t& Asian dollar rate 亚洲美元利率
De<i
8/^= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GjbOc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rLA^ &P: asked price 沽盘；喊价；索价；卖方报价
x M{ SFF assessable income 应评税入息
`:Zgq+j& assessable loss 应评税亏损
3|D .r-Q assessable profit 应评税利润
I7W?}bR*6 assessable value 应评税值
m ,&2s-v assessed profit 估定利润
1^2]~R9,9 assessed value 经评估价值
J7@Q;gcl: assessment 评税；评定；估价；评税单
d3NER} f4V assessment number 评税编号；估价编号
%2'Y@A X` assessment of additional tax 补加税评税
kNX8 y-- assessment of performance 业绩评估；实绩评价
YMj iJTl Assessor 评税主任
O$X^Ea7~ asset price bubbles 资产价格泡沫
l=C| 4@ asset-backed securities 具资产保证的证券
zm#%]p80f assets accretion 资产增值
wpt5'|I assets and liabilities 资产与负债
2\CZ"a#[ assets betterment statement 资产递增表；资产改进表
]PB95% assets lending 实物放款；有抵押贷款
60l!3o"p! assets of the company passing on the death 死者去世时转移的公司资产
MHS|gR.c assets pledged as security for liabilities 用作负债抵押的资产
dRUmC H assets portfolio 资产投资组合
;A 0ZcgF assets price 资产价格
={50>WXE assets quality 资产质素
P>R u assets realization 资产变现
;8w
CQ assets refinancing arrangement 资产再集资安排
N!<X% Ym assets securitization 资产证券化
6 \? 2=dNX assets situated outside Hong Kong 在香港以外地方的资产
f;!L\$yKy assets stripping 削减资产；拆卖资产
|(uo@ -U assets value 资产值
V-18~+F~"a assignee 承让人
n!U1cB{ assignment 转让；转让书；转让契
6n
H'NNS:J assignment of interest 权益转让
w I[Hoi
V assignment of letters patent and trade mark 专利证书及商标转让
-c#vWuLl assignment of property 物业转让；物业转让书
c_Iq!MH assignment right 转让权
~;uU{TT assignor 转让人
B^.:dn
associate 有联系的人；有关连人士；相联者；合伙人；联系人
.g_^! t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'l3 DP associate member 附属会员
#
S0N`V associated body corporate 相联法人团体
pL: r\Y:R associated company 相联公司；联属公司
SPnW8 associated corporation 相联法团
0 >
QqsQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9{%/I
公认会计师公会〔英国〕
:wfN+g= Association of Futures Exchange Brokers 香港期货经纪协会
4wx{i6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NKRm# association of underwriters 承保人组织
>AWWwq - assumption of control 接管
@*WrHoa2N assurance 担保；保险；转易；转易书
<2wC)l3j* assurance of interest 权益的转易
DIgu r}q)@ at 19XX price 按一九ＸＸ年价格计算
A(z
m at a discount 按赔价计算；按贴水价格计算；打折扣
QiaBZAol at a premium 按溢价计算；按升水价格计算
ktM7L{Nz at call 通知付款；按通知
tUGF8?&
G at constant market price 按固定市价计算
J\Tu=f) at constant price 按固定价格计算
vnqLcNB H at cost 按成本计算
3b HB$n at current market price 按当时市价计算；按现时市价计算
(W#^- *$R at current price 按当时价格计算；按现时价格计算
%0vWyU:K9 at factor cost 按要素成本计算；按生产要素成本计算
~SI G0U8 at money-of-the-day price 按付款当日价格计算
; 8b!T
-K at or better 按指定或较佳价位〔买卖指令〕
3! 8 u at par 按面值计算；平价
$5DlCN at sight 见票即付
M2nUY`%#v at the close 按收市盘
9&s >RJ at the opening 按开市盘
J 2k4k attestation 见证；见证条款
28j/K=0( at-the-money option 平价期权
vZPBjloT!. attorney 受权人；受托代表人
=+H,} attornment 新拥有人承认书
Dy{lgT 0k attributable profit 可归属利润
:W$- b attributable share value 可归属股份价值
-4obX Auckland Stock Exchange 奥克兰证券交易所
s<5P sR auction 拍卖
ViU5l*n; auctioneer 拍卖商
<:!:7 audit 审计；核数
PmtXD6p3( Audit Commission 审计署
Lc( eY{CY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yoM^6o^,D 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〕
BY@l:y4 audit review 帐目审查
,M$h3B\;r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Q ~` {^fo1 audited account 审计帐目；经审计的帐目
P!lfk:M^; audited annual account 经审计的周年帐目
T>, [V: audited balance sheet 经审计的资产负债表
S$4 6YQ auditor 核数师；核数主任；审计师
P gsG*5WQ auditor's certificate 核数师证明书；审计师证明书
2_TFc2d auditor's report 核数师报告；审计师报告
H!|g?"C Aussie bond 澳元债券
I~nz~U:ak austerity budget 紧缩预算
lkJe7 +s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
V?~!D p Australia All Ordinaries Index 澳洲所有普通股票指数
|Z8Eu0RSb Australian Dollar [AUD] 澳元
(IIZ vCek Australian Options Market 澳大利亚期权市场
`chD*@76I Australian Securities Commission 澳洲证券事务监察委员会
=&m;5R
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[E K@f,iM Australian Stock Exchange 澳大利亚证券交易所
83 VFBY2q Austrian Schilling [ATS] 奥地利先令
R`,|08E authentication 认证；鉴证
.etG>tH authority to purchase 委托购买证；委购书
yTf/]H]d authorization 认可；核准；授权；授权书
vi` VK&+r authorization by direction 指示授权
J|([( authorization by instruction 指令授权
g"\J iBb5 authorization by warrant 令状授权
)!; 20Po authorization of unit trust 单位信托的认可
N|/ gwcKe authorized agent 指定代理人
E@-5L9eJ\ authorized capital 法定资本
gw$ ?&[wY authorized clerk 出市员
Zh_3ydMD1 authorized dealer 认可交易商
Uy@:-NC)kn authorized financial institution 认可财务机构
WT}x Cni authorized fund 认可基金
u n}!&*+ authorized fund house 获授权的基金公司；认可基金公司
D'#,%4P,e\ authorized institution 认可机构
`rV -,-r@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^?|d< J:{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U|8?$/*\ authorized insurer 获授权保险人；获认可承保人
|o@ U
L authorized investment 特准投资项目
7Dw. 9EQ authorized person 获授权人
SAE'y2B* authorized representative 获授权代表
z'\BZ5riX< authorized share capital 法定股本
l
nJ automated quotation system 自动报价系统
Q x&7Ceu" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mZ.gS1Dq 自动交易系统〔香港期货交易所有限公司〕
=h.`
ey automatic adjustment mechanism 自动调整机制
iDdR-T| automatic adjustment system 自动调整系统
U|aEyMU Automatic Clearing House 自动票据交换所
kIRjoKf <F automatic exchange rates accumulation system 自动化汇率累集系统
#"C!-kS'= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M|R\[
Zf automatic teller machine [ATM] 自动柜员机
3, J{! autopay 自动转帐
V;gC [7H available assets 可用资产
L1&` 3a?pL available fiscal reserve 现存财政储备
(0Jr<16si$ available profit 可用利润
Pfd%[C/vdm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&PX!'%X68h average 平均；平均数；海损
. HAFKB; average basic salary 平均基本薪金
g"`jWSt7 Q average consumer expenditure 平均消费开支；一般消费开支
3N4kW[J2i average cost 平均成本
(3=bKcD' average cost of land production 增辟土地平均成本
I1JL`\;4 average daily turnover 平均每日成交额
= L`PP>"rW average daily wage rate 平均每日工资率
5UX- Qqr average expenditure pattern 平均开支模式
Tq?f5swsI
average growth rate 平均增长率
W{1l?Wo average net fixed assets 固定资产平均净值
7|
`_5e average of relatives 相对价格平均数
+ -rSO"nc average price 平均价格
IsjN
xBM average propensity to consume 平均消费倾向；一般消费倾向
rl-#E z average propensity to save 平均储蓄倾向；一般储蓄倾向
O2xqNQ`d average rate 平均率
n^n QrRIp average revenue 平均收入；平均收益
(%G>TV average stock 平均库存；平均存货
_qH]OSo average yearly rent 平均年租
@c}Gw;e avoidance of double taxation 避免双重课税
}N:QB}7'_ avoidance of tax 避税
