A:
's{-1aW A share Ａ股；甲类股份
Xu1l6jr_ abatement of tax 减税；减扣免税额
/$hfd?L ABN AMRO Bank N.V. 荷兰银行
@o+T<}kW X above-the-line expenditure 线上项目支出；经常预算支出
F<?e79},` above-the-line receipt 线上项目收入；经常预算收入
iSxxy1R ABSA Asia Limited 南非联合亚洲有限公司
{ rWu`QT absolute change 绝对数值变更
g<s[6y A absolute expenditure 实际开支
,q#^ _/? absolute guideline figure 绝对准则数字
0EM`,?i .Q absolute interest 绝对权益
O0xL;@rBe absolute order of discharge 绝对破产解除令
XN"V{;O P1 absolute profit margin 绝对利润幅度
{6<7 M absolute value 实值；绝对值
xPh%?j?*v absolutely vested interest 绝对既得权益
*DX6m absorbed cost 已吸收成本；已分摊成本
q[]!V0Ek10 absorption 吸收；分摊；合并
~?vm97l absorption rate 吸收率；摊配率；分摊率
r0kA47 ACB Finance Limited 亚洲商业财务有限公司
}H{{ @RU acceptable form of reciprocity 合理的互惠条件
1!\!3xa V acceptable rate 适当利率；适当汇率
q*A2>0O acceptance agreement 承兑协议
<Ebkb3_ acceptance for honour 参加承兑
?ZSG4La\ acceptor 承兑人；接受人；受票人
$B4}('&4FQ acceptor for honour 参加承兑人
*&e+z-E accident insurance 意外保险
o lNL|WJ`w Accident Insurance Association of Hong Kong 香港意外保险公会
,ewg3mYHC& accident insurance scheme 意外保险计划
g\
@ nA4 accident year basis 意外年度基准
UhY
)rezh accommodation 通融；贷款
'oTcx Jx accommodation bill 通融票据；空头票据
m7kDxs(KO accommodation party 汇票代发人
7F`QN18>( account balance 帐户余额；帐户结余
n<CJx+U account book 帐簿
/[[zAq{OA account collected in advance 预收款项
CBSJY&:K account current book 往来帐簿
jjvm<;lv account of after-acquired property 事后取得的财产报告
T] EXm/ account of defaulter 拖欠帐目
5];
8 account payable 应付帐款
dqUhp_f2qK account payee only [A/C payee only] 只可转帐；存入收款人帐户
f \~e& `PV account receivable 应收帐款
VR_+/,~ account receivable report 应收帐款报表
1elcP`N1 account statement 结单；帐单；会计财务报表
2>fG}qYy$ account title 帐户名称；会计科目
2k"a% #H8 accountant's report 会计师报告
-5v c0"?E Accountant's Report Rules 会计师报告规则
gKb 4n
Nt accounting and auditing procedure 会计与审计程序；会计与核数程序
P
xpz7He Accounting Arrangements 《会计安排》
h%+8}uywZ accounting basis 会计基础
qvYYKu accounting by Official Receiver 破产管理署署长呈交的帐目
r'&9'rir2 Accounting Circular 《会计通告》
RO wbzA)]r accounting class 会计类别
qR]4m]o accounting date 记帐日期；会计结算日期
v_c'npC accounting for money 款项核算
6{lWU r Accounting Officer 会计主任
f ` A accounting period 会计报告期；会计期
z8Dn<h accounting policy 会计政策；会计方针
7R) )(- accounting practice 会计惯例
.2x ypL8( accounting principle 会计准则
|J(] accounting record 会计记录
FbFUZ^Zj accounting report 会计报告
a' #-%!] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(m 04Z2# Accounting Society of China 中国会计学会
kP;:s accounting statement 会计报表
`t!iknOQ$ accounting system 会计制度；会计系统
'12|:t&7 accounting transaction 会计事项；帐务交易
0^ E!P> accounting treatment 会计处理
3<mv9U( accounting year 会计年度
:-"J)^V accretion 增值；添加
z(\H.P# accrual 应计项目；应累算数目
sgX}`JH?z accrual basis 应计制；权责发生制
g=U?{<8.m accrual basis accounting 应计制会计；权责发生制会计
(sqS(xIY accrue 应累算；应计
&g& &-=7) accrued benefit 应累算利益
>P0AGZ accrued charges 应计费用
huKz["]z[ accrued cumulative preference share dividend 应累算的累积优先股股息
_L$ )~},cT accrued expenses 应累算费用
29qQ3M? accrued interest payable 应付利息；应计未付利息
TJ; v}HSo accrued interest receivable 应收利息；应计未收利息
)D[xY0Y~ accrued right 累算权益
:>3&"T. accruing profit 应累算的利润
3& y
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C>K/C!5? accumulated profit 累积利润；滚存溢利
b$$XriD] accumulated reserve 累积储备
J$EEpL accumulation of surplus income 累积收益盈余
$s ]@%6 f acquired assets 既得资产
@nc!(P7_ acquisition 收购；购置；取得
1| .
0]~0 acquisition cost 购置成本
#[[p/nAy}A acquisition expenses 购置费用
A"k,T7 B acquisition of 100% interest 收购全部股权
uB^]5sqfk acquisition of control 取得控制权
Z*QRdB%, acquisition of fixed assets 购置固定资产
ueg X acquisition of shell “买壳”
y@O r2b O# acquisition price 收购价
'H9~rq7 act of God 天灾
<5#e.w acting partner 执事合伙人
[T^6Kzz active market 买卖活跃的市场；交投畅旺的市场；旺市
c"$_V[m active partner 积极参与的合伙人
$-0u`=! active trading 交投活跃
G`P+ J actual circulation 实际流通
' FK" -)s actual cost 实际成本
Cn<kl^!Q- actual expenditure 实际开支；实际支出
2X]\:<[4 actual income 实际入息；实际收入；实际收益
S- H3UND" actual market 现货市场
C;ye%&g> actual price 现货价；实际价格
BY d3 rI actual profit 实际利润
+vnaEy actual quotation 实盘；实际价位；实际报价
gf=*m"5 actual year basis 按实际年度计算
`2oi~^. actuals 实货
CP'-CQ\Q actuarial investigation 精算调查
Cf N; ` actuarial principle 精算原则
c 9[5) actuarial report 精算师报告
TGLXv P&
\ Actuarial Society of Hong Kong 香港精算学会
5e LPn actuarial valuation 精算师估值
l*u@T|Fc$ actuary 精算师
gkdjH8(2 ad referendum agreement 暂定协议；有待覆核的协定
vKt_z@{{L ad valorem duty 从价税；按值征税
40E[cGz$* ad valorem duty system 从价税制
#n"/9%35f` ad valorem fee 从价费
%xRS9A 4 ad valorem tariff 从价关税
g;h&Xkp additional allowance 额外免税额
/ $=^0v + additional amount for unexpired risk 未过期风险的额外款额
}VGiT~2$ additional assessable profit 补加应评税利润
KOQTvJ_# additional assessment 补加评税
%([c4el>\F additional commitment 额外承担
[ZbK)L+_ additional commitment vote 额外承担拨款
Cw}\t!* ! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h]#)41y< additional dependent parent allowance 供养父母额外免税额
E (8g(?4 additional provision 额外拨款
nGVqVSxKT additional stamp duty 附加印花税
)3 AT=b additional tax 补加税罚款；补加税款
OOCeZ3yF( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
nM`) `!/ adjudged bankrupt 被裁定破产
#<o#kJL adjudicated bankrupt 裁定破产人
1|VJN D adjudication fee 裁定费；评定印花税额手续费；评估契据费
dc)Gk adjudication of bankruptcy 裁定破产；宣告破产
kXr%73s adjudication of insolvency 裁定无力偿还债务
1N+#(<x@, adjusted actual 经调整的实数；调整后的实数
hqPn~Tq adjusted current assets 经调整的流动资产；调整后的流动资产
n1Jz49[r adjusted figure 经调整的数字；调整后的数额
Jy_'(hG adjusted liabilities 经调整的负债；调整后的负债
? la_ +;m adjusted loss 经调整的亏损；调整后的亏损
(=j!P* 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
K^H t$04 adjusted profit 经调整的利润；调整后的利润
U\ued=H adjusted surplus 经调整的盈余额；调整后的盈余额
ZAZCvN@5 adjusted value 经调整的价值；调整后的价值
Q-v[O4 y~ adjustment 调整；修订；理算〔保险〕
?=kswf adjustment centre 调剂中心
D;]% adjustment lag 调整过程的时间差距；调整时差
`?x$J
6p adjustment mechanism 调整机制
}El_.@'T & adjustment of loss 亏损调整
+0Gep}&z. adjustment process 调整过程；调整程序
dI-5% Um adjustment range 调整幅度
l'QR2r7&. administered exchange rate 受管制汇率
__j8 jEV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i7V~LO:gq administration expenses 行政费用
3;NRW+ administration fee 手续费；行政费
Ef.4.iDJrR administration in bankruptcy 破产管理
lWvd" Vlt administration order 遗产管理令
1 1CJT administrator 管理人；遗产管理人
- (1\ `g07 administrator of the estate 遗产管理人
;L2bC3 admission of debt 债项承认书
$x;h[,y
admission of proof 接纳债权证明
|@.<} / advance 放贷款项；垫付款项；预支款项；预付款项
V%lGJ]ZEa advance account 暂支帐目；预付款帐户
aUK4{F ; advance compensation 预付补偿金
D}s GBsOW advance from shareholder 股东垫款
K/`RZ! advance pending reimbursement 预支以待日后付还
r%d 11[z advanced economy 先进经济体系
^z^e*<{WEl advancement 预付；预付财产
5Q` n6 x| advances warrant 垫款令
9^ p{/Io advancing 贷出
/T )n5X adverse balance 逆差
&pjV4m|j< adverse exchange 逆汇
Z4i oXl advertisement addressed to shareholders 在报章刊登的致股东通告
{yMA7W7] advice for collection 托收通知书
o '/C$E4W advice of drawing 提款通知书；汇票通知书
J"/z?!)IB advice of payment 付款通知
@T1+b"TC Advisory Committee [Securities and Futures Commission]
d~-p;i 谘询委员会〔证券及期货事务监察委员会〕
8Ql'(5|T Advisory Committee on Diversification 经济多元化谘询委员会
?7)(qnbe" affidavit 誓章；遗产申报誓章
^85n9a?8 affidavit of no receipt 述明无收款的誓章
Ir"Q%>K0f affiliate 联号；联营公司；附属公司
1xAFu+ affiliated company 附属公司；联号；联营公司
F*t_lN5{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w/ 5^R affordability 负担能力
;+ 34g6 African Development Bank [AfDB] 非洲开发银行
) Zo_6% after-acquired property 事后取得的财产
W#I:j: p after-hours dealing 市后交易
,G|aLBn after-tax profit 税后盈利；税后利润；税后溢利
Q4Fq=kTE agency agreement 代理协议
NLZZMr agency expenses 代理机构的开支
]/Yy-T#@ agency fee 代理费
D% UZ'bHN* Agency Law 《代理法》
4z%#ZIy3 agent 代理人；承销人
igB rma Y' agent of company 公司代理人
t-*|Hfp*^ agent's fee 代理人费；经纪费
5b1uD>,;y aggregate 总计；总数；总体数字
E\~ KVn aggregate amount 总款额；总额
E? eWv)// aggregate assets and liabilities 总体资产与负债
C]yQ "b aggregate at constant price 按固定价格计算的总体数字
H9VXsFTW aggregate demand 总需求
cPsn]U aggregate gross position 总持仓量
Ldhk^/ + aggregate limit 总限额
6w"( y~c1 aggregate of salaries tax 合计薪俸税
6QLQ1k` aggregate performance 总体表现；总体业绩
3
t8 8AN=4 aggregate supply 总体供应
(e>Rot0 aggregate surplus 总盈余
ct}%Mdg aggregate total 整体总额
q@!'R{fu aggregate value 总值；合计价值
] @)!:<+ aggregated basis 合计基准
4s~HfxYT aggregated net chargeable income 合计应课税入息实额
y (nsyA aggregation 合并计算；合计；总和
8HFXxpt[G aggregation of incomes of husband and wife 夫妇入息合并计算
6L,lq; aggregation of property 财产的总和
f-3'D-{EKt agio 差价；贴水
%8bzs?QI 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》
G_M:0YI@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zn
V1kqGU 《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》
>bA$SN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;EJPrDHTk 《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》
$xA J9_2P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nx-1* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UOWIiu agreement for a settlement 授产协议
j&dx[4|m:h agreement for assignment 转让协议
j!x<QNNX agreement for sale 售卖协议；买卖协议
s[3![
"^Y agreement for sale and purchase 买卖协议
NFY|^*bll agreement for the payment of interest 支付利息协议
cophAP agreement for the repayment of money 还款协议
6Q2or n[ agreement of reinsurance 再保险协议
W(2+z5 z Agricultural Bank of China 中国农业银行
*M w fod air passenger departure tax 飞机乘客离境税
', sQ/#S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q+b.-iWR airport tax 机场税
uNe}"hs alcohol duty 酒精税
ik2-
OM alienation 让与；让渡；转让
qRPc %" alimony 生活费；赡养费
~v2V`lxh All Ordinaries Index [AOI] 所有普通股指数
_Z+jQFKJ\8 all risks 全险；综合险
\E$1l c All Sales Record for Stock Market 《股票市场成交报告》
4= T pi` Allied Capital Resources Limited 新联财务有限公司
8: HSPDU. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3@^>#U
allocation letter 拨款信件
~$4]HDg allocation of fund 分配款项；预留款项
(0E U3w?] allocation of profit 利润分配；溢利分配
Ecxj9h,S allocation warrant 拨款令
:[Qp2Gg O\ allotment 分配；配股
^:4L6 allotment notice 股份配售通知；配股通知
{*QvC
g? allotment of shares 股份分配
4%wq:y<
)/ allowable 可获宽免；免税的
Es'- wr\Hm allowable business loss 可扣除的营业亏损
H\^VqNK" allowable expenses 可扣税的支出
3 ppuQ Q allowance 免税额；津贴；备抵；准备金
3L%W VCB allowance for debts 债项的免税额
Hp\Ddx >Jd allowance for depreciation by wear and tear 耗损折旧免税额
I*D<J$ 9N allowance for funeral expenses 殡殓费的免税额
WP0 #i~3* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.OmQ' allowance for repairs and outgoings 修葺及支出方面的免税额
HE Bqv+bG allowance to debtor 给债务人的津贴
[ULwzjss#L alteration of capital 资本更改
W|ReLM\ alternate trustee 候补受托人
hPa n amalgamation 合并
LZ~2=Y<
U( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1"}B]5! ambit of charges 征税范围；收费范围
9nn>O? amended valuation 经修订的估值
6nh]* / American Commodities Exchange 美国商品交易所
LeY+p]n~ American Express Bank Limited 美国运通银行
NEA_Plt American Stock Exchange 美国证券交易所
|*:tyP%m^ amortization 摊销
42f prt amount due from banks 存放银行同业的款项
^8:VWJM amount due from banks abroad 存放海外银行同业的款项
!:(C"}5wM amount due from holding companies 控股公司欠款
bRNK.[| amount due from local banks 存放本港银行同业的款项
s=MT, amount due to banks 银行同业的存款
/D0RC amount due to banks abroad 海外银行同业的存款
0Cl, 8P amount due to holding companies 控股公司存款
9# uIC7M amount due to local banks 本港银行同业的存款
k({2yc#RD& amount due to outport banks 外埠银行同业的存款
- yoAxPDW amount for note issue 发行纸币的款额
"K ,bH amount of bond 担保契据的款额
ejVdxVr \7 amount of consideration 代价款额
8O6_iGTBh amount of contribution 供款数额
U^ [< amount of indebtedness 负债款额
R'SBd}1 amount of principal of the loan 贷款本金额
@g4Shlx| amount of rates chargeable 应征差饷数额
mj@31YW amount of share capital 股本额
Go 1 (@ amount of sums assured 承保款额
| xh& p( amount of variation 变动幅度
:G -1YA amount of vote 拨款数额
V JDoH amount payable 应付款额
mzGjRl=O amount receivable 应收款额
e 8,{|a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~Rs#|JWB2V analysis 分析
/HkFlfPd ancillary risk 附属风险
A:eFd]E{( annual account 周年帐目；周年帐目报表；年度决算；年结
\Pbv N\L annual accounting date 年结日期
}taLk@T annual allowance 每年免税额；年积金；年度津贴；年津
}X]\VSF{ annual balance 年度余额
!EOQhh annual disposable income 每年可动用收入
QdDObqVdy annual estimates 周年预算
oV9z(!X/ annual fee 年费
w$j{Hp6m annual general meeting 周年大会
D+sQP ymI annual growth rate 年增率；每年增长率
XA)'=L!^ annual long-term supplement 长期个案每年补助金
o'Wz*oY))\ annual pensionable emolument 可供计算退休金的年薪
yHNuU)Ft annual report 年报
8Atq, GcG Annual Report on the Consumer Price Index 《消费物价指数年报》
edijfhn annual return 周年报表；周年申报表；每年报税表格
5 6DoO' Annual Return Rules 《周年报表规则》
^gOww6$ < annual review of consumer prices 每年消费物价回顾
=A @>I0(7 annual roll-forward basis 逐年延展方式
X&a:g annual salary 年薪
ZIpD{ >/ annual statement 年度报表；年度决算表
H z@h0+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
:"QfF@Z{ annuitant 年金受益人
7?J3ci\ annuity 年金
KVR~jF% annuity contract 年金合约
p|3b/plZ annuity on human life 人寿年金
R>2I RvY( antecedent debt 先前的债项
l{$[}< ante-dated cheque 倒填日期支票
FI"HJwAs anticipated expenditure 预期开支
M0L&~p_F anticipated net profit 预期纯利
CqFeF?xd8h anticipated revenue 预期收入
M:|8]y@ anti-inflation measure 反通货膨胀措施
rp 's anti-inflationary stance 反通货膨胀立场
7Xg?U'X apparent deficit 表面赤字
D!F 2 l_ apparent financial solvency 表面偿债能力
;3"@g]e apparent partner 表面合伙人
4^*,jS-9g} application for personal assessment 个人入息课税申请书
oC*=JJe, application of fund 资金应用
#.._c?%4/ application to release as liquidator and to destruct the books of accounts and documents
: Q_3hK 申请免除清盘人职务及毁灭帐簿与文件
G.\l qYrXU appointed actuary 委任精算师
C ^w)|2o} appointed auditor 委任核数师；委任审计师
dJ
~Zr) > appointed trustee 委任的受托人
]~0}=,H$N appointer 委任人
^/@ jwZ apportioned pro rata 按比例分摊
/,s[#J apportionment 分配；分摊
sy/nESZs Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sk}{E@ apportionment formula 分摊方程式
"m$3)7 $ apportionment of estate duty 遗产税的分摊
?o*I9[Z) appraisal 估价；评估
`~ # < &w appreciable growth 可观增长
X~oK[Nf'9 appreciable impact 显着影响
d2N:^vvvR appreciable increase 可观增长
[ "3\eFg appreciation 增值；升值
b2C`g]ibQ appreciation against other currencies 相对其他货币升值
7Nzbz3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z >m=h)9d~ appreciation tax 增值税
!do?~$Og appropriation 拨款；拨用；拨付
7f{=w,
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m GjN_ Appropriation Bill 拨款法案
U{@5*4 appropriation-in-aid system 补助拨款办法
9?<{ _' approved assets 核准资产
c>:R3^\lwx approved basket stock 认可一篮子证券
LR( -< " approved budget 核准预算
T;5r{{ approved charitable donation 认可慈善捐款
T>`7 4B: approved charitable institution 认可慈善机构
n'1'!J; Q approved currency 核准货币；认可货币
`= lc<T^ approved estimates 核准预算
R?o$Y6}5 approved estimates of expenditure 核准开支预算
5=|hC3h approved overseas insurer 核准海外保险人
v'!a\b`9 approved overseas trust company 核准海外信托公司
J aTp} # approved pooled investment fund 核准汇集投资基金
V[o`\|< approved provident fund scheme 认可公积金计划
_Q[$CcDEE approved provision 核准拨款
U1nw- Q+ approved redeemable share 核准可赎回股份
6!'3oN{ approved regional stock 认可地区性证券
RTh`ENCKR approved retirement scheme 认可退休金计划
~ `M\Ir
approved subordinated loan 核准附属贷款
m,UGWR arbitrage 套戥；套汇；套利
VHJM*&5 arbitrageur 套戥者；套汇者
#X 52/8G arbitrary amount 临时款项
G 0%6ch^% arrangement 措施；安排；协定
V X LT^iX arrears 欠款
y){
k3lm0 arrears of pay 欠付薪酬
nw>8GivO arrears of revenue 逾期未收税款；逾期未收的帐项
U4aU}1RKz articles of association 组织章程；组织细则；组织章程细则
I M-L'9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E;JsBH ascertainment of profit 确定利润
Sz- J y:j "Asia Clear" “亚洲结算系统”
n!p<A .O7@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S"w R%\NIp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ks$JP 6 Asian Development Fund [ADF] 亚洲发展基金
s<qe,' Y Asian dollar bond 亚洲美元债券
@=}YTt q Asian dollar market 亚洲美元市场
4RSHZAJg Asian dollar rate 亚洲美元利率
g35DV6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]QzGE8jp* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TT =b79k asked price 沽盘；喊价；索价；卖方报价
& l3iV88 assessable income 应评税入息
*s9C!w YMZ assessable loss 应评税亏损
Llr>9(| assessable profit 应评税利润
LaQ-=;( ` assessable value 应评税值
q#< ^ ^4U assessed profit 估定利润
Jn{O Ww2 assessed value 经评估价值
G:~k.1y[ assessment 评税；评定；估价；评税单
{} 3${ assessment number 评税编号；估价编号
'nXl > assessment of additional tax 补加税评税
Y.g59X!Ub2 assessment of performance 业绩评估；实绩评价
1P~X8=9h Assessor 评税主任
>-H {Z{VDd asset price bubbles 资产价格泡沫
^h69Kr#d4 asset-backed securities 具资产保证的证券
T6 '`l?H`; assets accretion 资产增值
xuq v 6b. assets and liabilities 资产与负债
F(tx)V
~T3 assets betterment statement 资产递增表；资产改进表
o4|M0 assets lending 实物放款；有抵押贷款
i_j[?.?X} assets of the company passing on the death 死者去世时转移的公司资产
KXx32 b,~ assets pledged as security for liabilities 用作负债抵押的资产
8C*c{(4 assets portfolio 资产投资组合
vQ;Ex assets price 资产价格
Z'"tB/ =W assets quality 资产质素
_f$^%?^ assets realization 资产变现
nih0t^m' assets refinancing arrangement 资产再集资安排
9I}-[|`u assets securitization 资产证券化
eA E`# t assets situated outside Hong Kong 在香港以外地方的资产
,yiX# ;j assets stripping 削减资产；拆卖资产
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I' assets value 资产值
Qk:Y2mL assignee 承让人
vX/T3WV
assignment 转让；转让书；转让契
OX\A|$GS assignment of interest 权益转让
Lm%: K]X assignment of letters patent and trade mark 专利证书及商标转让
ML|FQ assignment of property 物业转让；物业转让书
k?+?v?I
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# 1OOU assignor 转让人
bbE!qk;hEP associate 有联系的人；有关连人士；相联者；合伙人；联系人
#d6)#:uss Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%nf6%@s associate member 附属会员
5 > [u ` associated body corporate 相联法人团体
gEy ?s8_, associated company 相联公司；联属公司
.%xn&3 associated corporation 相联法团
aAD^^l# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a<^ v(r 公认会计师公会〔英国〕
AE[b},-[ Association of Futures Exchange Brokers 香港期货经纪协会
\NPmym_ 6J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fp`;U_-&0 association of underwriters 承保人组织
Z?h~{Mg assumption of control 接管
ZOh`(})h y assurance 担保；保险；转易；转易书
p M4 :#%V assurance of interest 权益的转易
|fK1/<sz# at 19XX price 按一九ＸＸ年价格计算
:D~D U,e' at a discount 按赔价计算；按贴水价格计算；打折扣
ekWD5,G at a premium 按溢价计算；按升水价格计算
< ^#,_o,! at call 通知付款；按通知
TM%| '^) at constant market price 按固定市价计算
Fs9!S a7v at constant price 按固定价格计算
:CG`t?N9M at cost 按成本计算
e"{{ TcNk at current market price 按当时市价计算；按现时市价计算
E(>=rD /+ at current price 按当时价格计算；按现时价格计算
u^^[Q2LDU} at factor cost 按要素成本计算；按生产要素成本计算
6 m }Ev95 at money-of-the-day price 按付款当日价格计算
3l rT3a3vV at or better 按指定或较佳价位〔买卖指令〕
<cps2*' at par 按面值计算；平价
p|U?86 t at sight 见票即付
slCx w$ at the close 按收市盘
fDv2JdiU at the opening 按开市盘
0q()|y ?} attestation 见证；见证条款
.s?L^Z^ at-the-money option 平价期权
}bb;~ attorney 受权人；受托代表人
` Fa~ attornment 新拥有人承认书
/6)<}# attributable profit 可归属利润
8'HEms attributable share value 可归属股份价值
}|h# \$w Auckland Stock Exchange 奥克兰证券交易所
)1?y 8_B auction 拍卖
B6MB48#0gs auctioneer 拍卖商
g];!&R- audit 审计；核数
KI"#f$2& Audit Commission 审计署
y6(Z`lx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n1Yp1"2b[ 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〕
Z@4Ar fl audit review 帐目审查
P_F30 x( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{&&z-^ audited account 审计帐目；经审计的帐目
ROH|PKb7 audited annual account 经审计的周年帐目
l0|5t)jF- audited balance sheet 经审计的资产负债表
[:7'?$ auditor 核数师；核数主任；审计师
M[NV )q/) auditor's certificate 核数师证明书；审计师证明书
6_(&6]}66 auditor's report 核数师报告；审计师报告
/p/]t,-j2 Aussie bond 澳元债券
l [dK[4 austerity budget 紧缩预算
$zU P?Gq! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xB@ T|EP Australia All Ordinaries Index 澳洲所有普通股票指数
_qF+tm Australian Dollar [AUD] 澳元
l|u>T b|V Australian Options Market 澳大利亚期权市场
Fn wJ+GTu Australian Securities Commission 澳洲证券事务监察委员会
0 j^Kgx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n*h)'8`Ut Australian Stock Exchange 澳大利亚证券交易所
n'"/KS+_ Austrian Schilling [ATS] 奥地利先令
kXViWOXU^ authentication 认证；鉴证
y#`tgJ: authority to purchase 委托购买证；委购书
,<.V7(|t) authorization 认可；核准；授权；授权书
%[GsD9_- authorization by direction 指示授权
\ __i authorization by instruction 指令授权
W <'m: dq authorization by warrant 令状授权
[|v][Hwv authorization of unit trust 单位信托的认可
Xu{1".\ authorized agent 指定代理人
n3WlZ!$ authorized capital 法定资本
:: ` HQ@^ authorized clerk 出市员
U svl}{L[ authorized dealer 认可交易商
jV i) Efy authorized financial institution 认可财务机构
Zj( AJ* r authorized fund 认可基金
`Gs9Xmc| authorized fund house 获授权的基金公司；认可基金公司
' B |JAi? authorized institution 认可机构
yNPVOp* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"MeVE#O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y/F6\oh authorized insurer 获授权保险人；获认可承保人
9+|$$) authorized investment 特准投资项目
*V CXihgo authorized person 获授权人
{ qk1_yP authorized representative 获授权代表
YP oSRA L authorized share capital 法定股本
(g]!J_Z" automated quotation system 自动报价系统
}{Pp]*I<A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4Z3su^XR 自动交易系统〔香港期货交易所有限公司〕
KYm0@O>; automatic adjustment mechanism 自动调整机制
+|3@=.V automatic adjustment system 自动调整系统
Da*?x8sSL Automatic Clearing House 自动票据交换所
phXGn m automatic exchange rates accumulation system 自动化汇率累集系统
hgG9m[?K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iI T;K@& automatic teller machine [ATM] 自动柜员机
lf|FWqqV autopay 自动转帐
AYBns]! available assets 可用资产
vO^m;[' available fiscal reserve 现存财政储备
`7E;VL^Y1 available profit 可用利润
7sCG^&Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qz_7%c]K[ average 平均；平均数；海损
LE Nq_@$ average basic salary 平均基本薪金
dFxIF;C>/ average consumer expenditure 平均消费开支；一般消费开支
(XTG8W sN average cost 平均成本
fUWG*o9 average cost of land production 增辟土地平均成本
XSB"{H>& average daily turnover 平均每日成交额
BKC iIf kZ average daily wage rate 平均每日工资率
RMV/&85?y average expenditure pattern 平均开支模式
n&4N[Qlv, average growth rate 平均增长率
u {cW: average net fixed assets 固定资产平均净值
Vr)S{k-Q average of relatives 相对价格平均数
6Igz:eX average price 平均价格
&J]K3w1p average propensity to consume 平均消费倾向；一般消费倾向
eS^7A}*wd- average propensity to save 平均储蓄倾向；一般储蓄倾向
rBzuKQK}J average rate 平均率
g}oi!f$| average revenue 平均收入；平均收益
tKuwpT 1Qc average stock 平均库存；平均存货
Tk[ $5u*, average yearly rent 平均年租
oH?b}T=9jz avoidance of double taxation 避免双重课税
9rX&uP)j^# avoidance of tax 避税
