A:
!UFfsNiXZ A share Ａ股；甲类股份
W_0>y9? abatement of tax 减税；减扣免税额
:d ~ |jS ABN AMRO Bank N.V. 荷兰银行
(Vo>e =q above-the-line expenditure 线上项目支出；经常预算支出
& y <Z E above-the-line receipt 线上项目收入；经常预算收入
jsNF#yE> ABSA Asia Limited 南非联合亚洲有限公司
Wh&8pH: absolute change 绝对数值变更
L/"0ws_ absolute expenditure 实际开支
o/ui)U_ absolute guideline figure 绝对准则数字
Y#g4$"G9 absolute interest 绝对权益
\W%UZs absolute order of discharge 绝对破产解除令
u ElAn rm absolute profit margin 绝对利润幅度
' = l[;Q^Q absolute value 实值；绝对值
m*mm\wN5 absolutely vested interest 绝对既得权益
|ae97 5 absorbed cost 已吸收成本；已分摊成本
EM\'GW absorption 吸收；分摊；合并
Q,80 Hor#J absorption rate 吸收率；摊配率；分摊率
I gC}& ACB Finance Limited 亚洲商业财务有限公司
s|D >- acceptable form of reciprocity 合理的互惠条件
W\18 {mbuy acceptable rate 适当利率；适当汇率
(ND4Q[*6 acceptance agreement 承兑协议
1h.)#g?{ acceptance for honour 参加承兑
}. z&P' acceptor 承兑人；接受人；受票人
umdG(os R acceptor for honour 参加承兑人
T~b>B`_ accident insurance 意外保险
29reG,> Accident Insurance Association of Hong Kong 香港意外保险公会
w |l1' accident insurance scheme 意外保险计划
KM`eIw >8 accident year basis 意外年度基准
}2ZsHM^]% accommodation 通融；贷款
f
nI| accommodation bill 通融票据；空头票据
bO<C R accommodation party 汇票代发人
1
E22R account balance 帐户余额；帐户结余
@u1zB: account book 帐簿
v(p mI b{ account collected in advance 预收款项
]^6c8sgnR account current book 往来帐簿
o-o'z'9 account of after-acquired property 事后取得的财产报告
Wq^qpN)5Y account of defaulter 拖欠帐目
w^]6w\p account payable 应付帐款
d:F @a account payee only [A/C payee only] 只可转帐；存入收款人帐户
hUm'8)OJ account receivable 应收帐款
d[;.r account receivable report 应收帐款报表
w4fW<ISg account statement 结单；帐单；会计财务报表
+kFxi2L6 account title 帐户名称；会计科目
, 6r{VLN accountant's report 会计师报告
gkHNRAL Accountant's Report Rules 会计师报告规则
cCR+D.F accounting and auditing procedure 会计与审计程序；会计与核数程序
pFJB '=c Accounting Arrangements 《会计安排》
k#5 }\w! accounting basis 会计基础
c5mZG7- accounting by Official Receiver 破产管理署署长呈交的帐目
~(]0k.\ Accounting Circular 《会计通告》
#Z5}2soA accounting class 会计类别
2ZQ}7`Y accounting date 记帐日期；会计结算日期
C{d7J'Avk accounting for money 款项核算
sCu+Lg~f Accounting Officer 会计主任
aj}(E + accounting period 会计报告期；会计期
1@lJon lF accounting policy 会计政策；会计方针
|`jjHuQ; accounting practice 会计惯例
Zy09L}5 9P accounting principle 会计准则
l{D'uI[& accounting record 会计记录
M2U&?V C! accounting report 会计报告
rLX4jT^
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*cO sv Accounting Society of China 中国会计学会
j+HHQd7Y accounting statement 会计报表
'KPASfC accounting system 会计制度；会计系统
a/< Csad accounting transaction 会计事项；帐务交易
f0T ,ul, accounting treatment 会计处理
1 1cWy+8D accounting year 会计年度
5pn)yk~ accretion 增值；添加
@'=Uq accrual 应计项目；应累算数目
(x q% accrual basis 应计制；权责发生制
?h1H.s2X accrual basis accounting 应计制会计；权责发生制会计
}Z qW@ - accrue 应累算；应计
z'`y,8Y 1l accrued benefit 应累算利益
F0690v0mB[ accrued charges 应计费用
: g.46dp4 accrued cumulative preference share dividend 应累算的累积优先股股息
S ua[O$ accrued expenses 应累算费用
^OErq&`u accrued interest payable 应付利息；应计未付利息
"HXYNS> accrued interest receivable 应收利息；应计未收利息
Dnc<sd; accrued right 累算权益
xGI, Lk+ accruing profit 应累算的利润
?@n/v
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,$eK-w accumulated profit 累积利润；滚存溢利
<`0h|m'U accumulated reserve 累积储备
mZUfn%QXb( accumulation of surplus income 累积收益盈余
3 LdQ]S acquired assets 既得资产
-Qn=|2Mm? acquisition 收购；购置；取得
)P| [r acquisition cost 购置成本
n k2om$nN acquisition expenses 购置费用
q5 L51KP2 acquisition of 100% interest 收购全部股权
vaon{2/I acquisition of control 取得控制权
gI8Bx ] acquisition of fixed assets 购置固定资产
tbO
H#| acquisition of shell “买壳”
lKgKtQpi acquisition price 收购价
Dn>%%K@0 act of God 天灾
LF0sH)e] acting partner 执事合伙人
vO;I(^Q active market 买卖活跃的市场；交投畅旺的市场；旺市
]#.]/f
>- active partner 积极参与的合伙人
Ks\ NE=;5 active trading 交投活跃
d9n?v)<v actual circulation 实际流通
b<]n%Q'n actual cost 实际成本
R N QK actual expenditure 实际开支；实际支出
hTbI -u7BF actual income 实际入息；实际收入；实际收益
sZLT<6_B actual market 现货市场
?,yj ")+ actual price 现货价；实际价格
i{I~mrm/'\ actual profit 实际利润
VS&TA> actual quotation 实盘；实际价位；实际报价
Sc7U |s actual year basis 按实际年度计算
4l&g6Yne X actuals 实货
`|Or{ih actuarial investigation 精算调查
!!o8N<NU actuarial principle 精算原则
mYU9
trHV actuarial report 精算师报告
wR{'y)$ Actuarial Society of Hong Kong 香港精算学会
$TI5vhQ actuarial valuation 精算师估值
A 8 vbQ actuary 精算师
6&bIXy ad referendum agreement 暂定协议；有待覆核的协定
!a~`Bs$'jr ad valorem duty 从价税；按值征税
i%6; ad valorem duty system 从价税制
al `3Lu0 ad valorem fee 从价费
kap C%/6" ad valorem tariff 从价关税
:eZh'-c? additional allowance 额外免税额
`CeJWL5{ additional amount for unexpired risk 未过期风险的额外款额
|7#[ (%D! additional assessable profit 补加应评税利润
b$eXFi/ additional assessment 补加评税
t^ZV|s 1 additional commitment 额外承担
}y%oT
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additional commitment vote 额外承担拨款
[le)P$ #z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ai*f
F additional dependent parent allowance 供养父母额外免税额
i>[_r,-\[ additional provision 额外拨款
u=YX9Mo! additional stamp duty 附加印花税
vF? 5].T additional tax 补加税罚款；补加税款
[ 4;Ii Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HV/c c" adjudged bankrupt 被裁定破产
dik9 >*"|o adjudicated bankrupt 裁定破产人
`
\A(9u* adjudication fee 裁定费；评定印花税额手续费；评估契据费
TO-$B8*nq adjudication of bankruptcy 裁定破产；宣告破产
srV.)Ur adjudication of insolvency 裁定无力偿还债务
.IJ_jt-^d adjusted actual 经调整的实数；调整后的实数
7u[j/l, adjusted current assets 经调整的流动资产；调整后的流动资产
Gy[O)PEEh adjusted figure 经调整的数字；调整后的数额
N4*G{g adjusted liabilities 经调整的负债；调整后的负债
oBUxKisW adjusted loss 经调整的亏损；调整后的亏损
pMs
AyCAk adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
2r%lA\,h$ adjusted profit 经调整的利润；调整后的利润
W(hMft% adjusted surplus 经调整的盈余额；调整后的盈余额
z]3 `*/B adjusted value 经调整的价值；调整后的价值
F,5r9^,_ adjustment 调整；修订；理算〔保险〕
[TC P-bU adjustment centre 调剂中心
"z<azs adjustment lag 调整过程的时间差距；调整时差
MC,>pR{ adjustment mechanism 调整机制
u`(-
- adjustment of loss 亏损调整
=YG _z^' adjustment process 调整过程；调整程序
Z#.f&K )xX adjustment range 调整幅度
45&8weXO:' administered exchange rate 受管制汇率
bZx!0>h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H_? o-L?+ administration expenses 行政费用
VtOZ%h[# administration fee 手续费；行政费
>q7BVF6V | administration in bankruptcy 破产管理
_
%%Z6x( administration order 遗产管理令
]m#5`zGK1| administrator 管理人；遗产管理人
e:AHVep j{ administrator of the estate 遗产管理人
_uc\ D
R admission of debt 债项承认书
CDi<< , admission of proof 接纳债权证明
KgW:@X7wvM advance 放贷款项；垫付款项；预支款项；预付款项
"KJ%|pg_C advance account 暂支帐目；预付款帐户
Z@gnsPN^r advance compensation 预付补偿金
wZh:F
! advance from shareholder 股东垫款
Bb{!Yh].:A advance pending reimbursement 预支以待日后付还
DKVT(#@T advanced economy 先进经济体系
GTv#nnC advancement 预付；预付财产
bJ_cId8+ advances warrant 垫款令
K q.:G% advancing 贷出
gKg -O adverse balance 逆差
CB~Q%QLG adverse exchange 逆汇
!K? qgM advertisement addressed to shareholders 在报章刊登的致股东通告
H[b}kZW:a advice for collection 托收通知书
4Z*U}w) advice of drawing 提款通知书；汇票通知书
OUP?p@%]< advice of payment 付款通知
,^8 MB. Advisory Committee [Securities and Futures Commission]
1oKfy>i e 谘询委员会〔证券及期货事务监察委员会〕
_ W3Y\cs,- Advisory Committee on Diversification 经济多元化谘询委员会
RmI1` affidavit 誓章；遗产申报誓章
{7Mj P+\ affidavit of no receipt 述明无收款的誓章
!,Zp? g) affiliate 联号；联营公司；附属公司
^h &I H| affiliated company 附属公司；联号；联营公司
,_ag;pt9) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|Oag,o" affordability 负担能力
p
h[\ ) African Development Bank [AfDB] 非洲开发银行
!6}O.Nu after-acquired property 事后取得的财产
IHC1G1KW=A after-hours dealing 市后交易
:D7|%KK after-tax profit 税后盈利；税后利润；税后溢利
oR p:B & agency agreement 代理协议
TEsnN i
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D7"p}PD>~ agency fee 代理费
)IT6vU"-yd Agency Law 《代理法》
k'_ P 7 agent 代理人；承销人
,YhwpkL agent of company 公司代理人
, %YBG1E[y agent's fee 代理人费；经纪费
I^Z8 PEc + aggregate 总计；总数；总体数字
[_xy l e aggregate amount 总款额；总额
f f 7 ( aggregate assets and liabilities 总体资产与负债
V,EF'-F aggregate at constant price 按固定价格计算的总体数字
nY $tp aggregate demand 总需求
iq*A("pU aggregate gross position 总持仓量
*V(Fn-6( aggregate limit 总限额
(qwdQMj` aggregate of salaries tax 合计薪俸税
):EBgg4-N aggregate performance 总体表现；总体业绩
/H Zu mV? aggregate supply 总体供应
O3V.^_k; aggregate surplus 总盈余
l.nH?kK< aggregate total 整体总额
F~U !1) aggregate value 总值；合计价值
/(t sb aggregated basis 合计基准
IF*&%pB aggregated net chargeable income 合计应课税入息实额
KjB/.4lLq aggregation 合并计算；合计；总和
69#8Z+dw7 aggregation of incomes of husband and wife 夫妇入息合并计算
3z;_KmM aggregation of property 财产的总和
7+w'Y<mJ agio 差价；贴水
)
uP\> vRy 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》
A>.2OC+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ji+{ :D 《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》
!MQ N H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Eaad,VBtU 《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》
Ml>( tec Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[&Hkn5yq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f c6g agreement for a settlement 授产协议
>u J/TQU agreement for assignment 转让协议
;1DdjE Tr agreement for sale 售卖协议；买卖协议
#~qAH J< agreement for sale and purchase 买卖协议
4 c'4*`I agreement for the payment of interest 支付利息协议
*@V*~^V"J[ agreement for the repayment of money 还款协议
V SOz.g> agreement of reinsurance 再保险协议
0"[`>K~7a8 Agricultural Bank of China 中国农业银行
/vE ]2Io air passenger departure tax 飞机乘客离境税
!.fw,!}hOD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pJ, @Y> airport tax 机场税
ED} 31L alcohol duty 酒精税
K
X]o E+: alienation 让与；让渡；转让
LZ*R[ alimony 生活费；赡养费
cy~oPj]j All Ordinaries Index [AOI] 所有普通股指数
;mAh Y all risks 全险；综合险
}1+%_|Y-E All Sales Record for Stock Market 《股票市场成交报告》
DlE_W+F Allied Capital Resources Limited 新联财务有限公司
#p
yim_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K'6[J"dB allocation letter 拨款信件
9>,Qgp,w allocation of fund 分配款项；预留款项
K^% -N yV allocation of profit 利润分配；溢利分配
&d`^ E6# allocation warrant 拨款令
m(sXk}e;1 allotment 分配；配股
N~,_`=yRx allotment notice 股份配售通知；配股通知
<M[U#Q~?~e allotment of shares 股份分配
$M"0BZQ?y! allowable 可获宽免；免税的
:XT?jdg allowable business loss 可扣除的营业亏损
L&Qi@D0P allowable expenses 可扣税的支出
;)! "Ty| allowance 免税额；津贴；备抵；准备金
G5]1s allowance for debts 债项的免税额
9 -jO,l allowance for depreciation by wear and tear 耗损折旧免税额
{ ,O`rW_eS allowance for funeral expenses 殡殓费的免税额
aw}+' (?8] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
VGH/X.NJ allowance for repairs and outgoings 修葺及支出方面的免税额
<rK=9"$y(t allowance to debtor 给债务人的津贴
fAj2LAK alteration of capital 资本更改
Gg0#H^s( ( alternate trustee 候补受托人
Y9}8M27vQG amalgamation 合并
evl -V> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]@xL=%
ambit of charges 征税范围；收费范围
S-E++f9D~ amended valuation 经修订的估值
heD,& OX American Commodities Exchange 美国商品交易所
=g@9>3~{! American Express Bank Limited 美国运通银行
W7G9Kx1Y American Stock Exchange 美国证券交易所
Gm=>!.p amortization 摊销
P6?0r_Y amount due from banks 存放银行同业的款项
!eD+ GDgE] amount due from banks abroad 存放海外银行同业的款项
L{ ^4DznI amount due from holding companies 控股公司欠款
, &' Y amount due from local banks 存放本港银行同业的款项
=v" xmx&4 amount due to banks 银行同业的存款
`"y{;PCt_ amount due to banks abroad 海外银行同业的存款
>BqCkyM9Kf amount due to holding companies 控股公司存款
~-Oa8ww amount due to local banks 本港银行同业的存款
)}X5u%woV amount due to outport banks 外埠银行同业的存款
S6 }QFx amount for note issue 发行纸币的款额
= hX[ amount of bond 担保契据的款额
Z6=~1'< X amount of consideration 代价款额
&`:rp!Lc amount of contribution 供款数额
~y\:iL//E amount of indebtedness 负债款额
+*EKR amount of principal of the loan 贷款本金额
U |fTb0fB amount of rates chargeable 应征差饷数额
z<a2cQ?XQ amount of share capital 股本额
!
sYf < amount of sums assured 承保款额
#w~0uCzQ@ amount of variation 变动幅度
B7 "Fp amount of vote 拨款数额
,8 S We amount payable 应付款额
lpEDPvD_Vm amount receivable 应收款额
kHU"AD}. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_Dq Qfc% analysis 分析
!7 ` [ i ancillary risk 附属风险
ch,| 1}bi annual account 周年帐目；周年帐目报表；年度决算；年结
.S vyj annual accounting date 年结日期
?f2G?Y annual allowance 每年免税额；年积金；年度津贴；年津
_ 5\AS+[x
annual balance 年度余额
^L O]Z annual disposable income 每年可动用收入
3YTIH2z 5 annual estimates 周年预算
5
;vC( Go annual fee 年费
+Hyk'=.W annual general meeting 周年大会
e(\Q)re5Q annual growth rate 年增率；每年增长率
z Hx mA annual long-term supplement 长期个案每年补助金
9A;6x$s annual pensionable emolument 可供计算退休金的年薪
0^\/ERK annual report 年报
QAaF@Do Annual Report on the Consumer Price Index 《消费物价指数年报》
;6<zjV7} annual return 周年报表；周年申报表；每年报税表格
%aLC H\e Annual Return Rules 《周年报表规则》
:` <psvd annual review of consumer prices 每年消费物价回顾
vo b$iS`>= annual roll-forward basis 逐年延展方式
h;n\*[fDc annual salary 年薪
jy jQzt
>\ annual statement 年度报表；年度决算表
91;HiILgT
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
?Le y z annuitant 年金受益人
?Y !U*& 7 annuity 年金
U ?6yke annuity contract 年金合约
^uBwj }6 annuity on human life 人寿年金
(n=Aa; antecedent debt 先前的债项
V
[4n'LcE ante-dated cheque 倒填日期支票
FU]4oKx anticipated expenditure 预期开支
IgA.%}II} anticipated net profit 预期纯利
}vsO^4Sjc anticipated revenue 预期收入
/W9
& Ke anti-inflation measure 反通货膨胀措施
4I.1D2 1jA anti-inflationary stance 反通货膨胀立场
oWrE2U; apparent deficit 表面赤字
83?1<v0% apparent financial solvency 表面偿债能力
X<K9L7/* apparent partner 表面合伙人
^n71'MW application for personal assessment 个人入息课税申请书
<UAP~RH{ application of fund 资金应用
"
~n3iNkP application to release as liquidator and to destruct the books of accounts and documents
:C }H y 申请免除清盘人职务及毁灭帐簿与文件
xvO 3BU~2 appointed actuary 委任精算师
_> Ln@ appointed auditor 委任核数师；委任审计师
{jG.=}/Dk appointed trustee 委任的受托人
/d]~ly
@uI appointer 委任人
3jg'1^c apportioned pro rata 按比例分摊
y1Z1=U*! apportionment 分配；分摊
GXEcpc 08 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qp1\ I$Y apportionment formula 分摊方程式
4f
jC apportionment of estate duty 遗产税的分摊
K!7q!%Ju appraisal 估价；评估
Z%;)@0~f appreciable growth 可观增长
SauHFl8? appreciable impact 显着影响
zkG>u,B} appreciable increase 可观增长
3 *2I$e!Jt appreciation 增值；升值
GR Q_+K appreciation against other currencies 相对其他货币升值
n>T:2PQ3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|Pf(J;'[ appreciation tax 增值税
D@5s8x v appropriation 拨款；拨用；拨付
THr8o V5 appropriation account 拨款帐目
c'~[!,[b< Appropriation Bill 拨款法案
]F_r6 *< appropriation-in-aid system 补助拨款办法
:Fo4O'UC approved assets 核准资产
Uir*%*4: approved basket stock 认可一篮子证券
0k.v0a7% approved budget 核准预算
aYBTrOd z approved charitable donation 认可慈善捐款
w #<^RKk approved charitable institution 认可慈善机构
Rd vn)K approved currency 核准货币；认可货币
Y'&8L'2Z[ approved estimates 核准预算
wVQdUtmk approved estimates of expenditure 核准开支预算
,$PFI(Whk approved overseas insurer 核准海外保险人
x i.IRAZX approved overseas trust company 核准海外信托公司
a G@ nErdW approved pooled investment fund 核准汇集投资基金
W7W3DBKtSm approved provident fund scheme 认可公积金计划
5 R"2Wd approved provision 核准拨款
l-M xLcz approved redeemable share 核准可赎回股份
bu&;-Ynb approved regional stock 认可地区性证券
# hZQ>zcF approved retirement scheme 认可退休金计划
/Bm#`?(ia approved subordinated loan 核准附属贷款
:F 9q> arbitrage 套戥；套汇；套利
w=5 arbitrageur 套戥者；套汇者
4y1> arbitrary amount 临时款项
zw<
4G[u arrangement 措施；安排；协定
QK'`=MU arrears 欠款
"]w!`^'_ arrears of pay 欠付薪酬
+>u>`| arrears of revenue 逾期未收税款；逾期未收的帐项
h$|3dz N articles of association 组织章程；组织细则；组织章程细则
pIvfmIm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3)xb nRk ascertainment of profit 确定利润
8T<@ @6`T "Asia Clear" “亚洲结算系统”
>6k}HrS1V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tw-fAMwU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=9fEv,Jk Asian Development Fund [ADF] 亚洲发展基金
`i9N )3
X Asian dollar bond 亚洲美元债券
7Zo&+ Asian dollar market 亚洲美元市场
PE|Pw qX Asian dollar rate 亚洲美元利率
Pu-p7:99;' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]L$4P y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Hw y5G ; asked price 沽盘；喊价；索价；卖方报价
JxnuGkE0[# assessable income 应评税入息
l:q8Pg) assessable loss 应评税亏损
T
G_bje assessable profit 应评税利润
CJv> /#$/F assessable value 应评税值
8,_ -0_^$ assessed profit 估定利润
y&y /cML? assessed value 经评估价值
Rnz qw,q assessment 评税；评定；估价；评税单
B( 8mH assessment number 评税编号；估价编号
UKOFT6| assessment of additional tax 补加税评税
qP&by Es" assessment of performance 业绩评估；实绩评价
!e&rVoA Assessor 评税主任
i,([YsRuou asset price bubbles 资产价格泡沫
eQ$e*|}"m asset-backed securities 具资产保证的证券
3;y_qwA assets accretion 资产增值
_Q)d+Fl assets and liabilities 资产与负债
luibB&p1 assets betterment statement 资产递增表；资产改进表
F. }l(KuJ assets lending 实物放款；有抵押贷款
%v_IX2' assets of the company passing on the death 死者去世时转移的公司资产
G5Je{N8W assets pledged as security for liabilities 用作负债抵押的资产
2YE7 23H=Z assets portfolio 资产投资组合
3IGCl w( assets price 资产价格
:fRmUAK% assets quality 资产质素
Q
js2hj-$ assets realization 资产变现
Sf=F cb assets refinancing arrangement 资产再集资安排
O@nqHZ assets securitization 资产证券化
Q H4k!^ assets situated outside Hong Kong 在香港以外地方的资产
AfUZO^< assets stripping 削减资产；拆卖资产
qQL.c+%L assets value 资产值
5dqQws-,?1 assignee 承让人
8^8>qSD1 assignment 转让；转让书；转让契
qw| JJ assignment of interest 权益转让
o>@=N2n assignment of letters patent and trade mark 专利证书及商标转让
sZ]'DH&_( assignment of property 物业转让；物业转让书
_2]O^$L assignment right 转让权
HOq4i ! assignor 转让人
5/ tj associate 有联系的人；有关连人士；相联者；合伙人；联系人
7AI3|Ts]p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J `YnT associate member 附属会员
v#iFQV Bq associated body corporate 相联法人团体
Cy<T Vk8 associated company 相联公司；联属公司
L'13BRu` associated corporation 相联法团
&S<? 07Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K2*1T +?X 公认会计师公会〔英国〕
Y 5Qb4Sa Association of Futures Exchange Brokers 香港期货经纪协会
dhZ Z b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}iD$4\ L association of underwriters 承保人组织
^e T@!N assumption of control 接管
JOJh,8C) 6 assurance 担保；保险；转易；转易书
XpR.rq$] assurance of interest 权益的转易
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Sl at 19XX price 按一九ＸＸ年价格计算
UHr { at a discount 按赔价计算；按贴水价格计算；打折扣
EbG_43SV at a premium 按溢价计算；按升水价格计算
m{vT_ ei at call 通知付款；按通知
a_ Z.J 3 at constant market price 按固定市价计算
tv TWZ` at constant price 按固定价格计算
y*}AX%8`e~ at cost 按成本计算
O |? Z~ at current market price 按当时市价计算；按现时市价计算
?E%U|(S)=L at current price 按当时价格计算；按现时价格计算
3aEt >x at factor cost 按要素成本计算；按生产要素成本计算
sk~ za at money-of-the-day price 按付款当日价格计算
?hxK/%) at or better 按指定或较佳价位〔买卖指令〕
T G4\%S$w at par 按面值计算；平价
YfTd at sight 见票即付
~^^ !"- at the close 按收市盘
Rl y jOf{0 at the opening 按开市盘
l?})_1v,R attestation 见证；见证条款
|.y>[+Qb* at-the-money option 平价期权
`oB' ( attorney 受权人；受托代表人
b;Hm\aK attornment 新拥有人承认书
:/>7$)+ attributable profit 可归属利润
>BJ2v=R A attributable share value 可归属股份价值
|)28=Z|Z Auckland Stock Exchange 奥克兰证券交易所
}Vs~RJM)} auction 拍卖
\ k|_&hG auctioneer 拍卖商
xR0~S
3caI audit 审计；核数
_2]e1_= Audit Commission 审计署
F<h &3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$eK8GMxZ# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J f\Qf audit review 帐目审查
?nB he lW^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(hpTJsZ audited account 审计帐目；经审计的帐目
T {hyt audited annual account 经审计的周年帐目
,@}W@GGP) audited balance sheet 经审计的资产负债表
:5r:I[FFy auditor 核数师；核数主任；审计师
U#8 \#jo auditor's certificate 核数师证明书；审计师证明书
)W[KD,0+j auditor's report 核数师报告；审计师报告
eA~J4k_ Aussie bond 澳元债券
)EhTM-1 austerity budget 紧缩预算
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x5XW& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@:S$| D~ Australia All Ordinaries Index 澳洲所有普通股票指数
yfPCGCOW? Australian Dollar [AUD] 澳元
H%* ~l Australian Options Market 澳大利亚期权市场
^ze@#Cp Australian Securities Commission 澳洲证券事务监察委员会
j'G"ZPw1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r$b:1 C~ Australian Stock Exchange 澳大利亚证券交易所
!JT< (I2 Austrian Schilling [ATS] 奥地利先令
gUks O!7^1 authentication 认证；鉴证
R g%R/p)C authority to purchase 委托购买证；委购书
hp?ad authorization 认可；核准；授权；授权书
Hi9 G^Q authorization by direction 指示授权
B $K7L'e+- authorization by instruction 指令授权
p5lR-G authorization by warrant 令状授权
;e &hM\p authorization of unit trust 单位信托的认可
Q'FX:[@x-S authorized agent 指定代理人
o@qN#Mg?>} authorized capital 法定资本
F@> w&A ~K authorized clerk 出市员
7yY1dR<Y authorized dealer 认可交易商
X ulh.: N} authorized financial institution 认可财务机构
vS~AxeW/7R authorized fund 认可基金
F 7k4C2r authorized fund house 获授权的基金公司；认可基金公司
C\; ;9
authorized institution 认可机构
fMWXo)rz j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(1j(*
?2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@/_XS4 authorized insurer 获授权保险人；获认可承保人
hXV4$Dai authorized investment 特准投资项目
/V#MLPA authorized person 获授权人
&M!4]p ow authorized representative 获授权代表
)OARO authorized share capital 法定股本
-=-x>(pRW7 automated quotation system 自动报价系统
;n yB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R *JOiVAC 自动交易系统〔香港期货交易所有限公司〕
S#dyRTmI automatic adjustment mechanism 自动调整机制
,
I[^3Fn automatic adjustment system 自动调整系统
,g Ar|x7_ Automatic Clearing House 自动票据交换所
jK ? automatic exchange rates accumulation system 自动化汇率累集系统
[+ %p!T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+~R.7NE% automatic teller machine [ATM] 自动柜员机
wZ
(uq?3S` autopay 自动转帐
H; 7O\ available assets 可用资产
:vn0|7W4 available fiscal reserve 现存财政储备
UQC'(>.} available profit 可用利润
w\0Oz?N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*>}McvtTw average 平均；平均数；海损
J
,Qy`Y
B average basic salary 平均基本薪金
/ t%"Dh 8x average consumer expenditure 平均消费开支；一般消费开支
PO=ZxG average cost 平均成本
Q1N,^7 1 average cost of land production 增辟土地平均成本
a}^!TC>%1i average daily turnover 平均每日成交额
Y\Fuj) average daily wage rate 平均每日工资率
!Szgph"ul average expenditure pattern 平均开支模式
Vp- n(Z average growth rate 平均增长率
^L*VW
gi9 average net fixed assets 固定资产平均净值
3L
1lq . average of relatives 相对价格平均数
@B>%B EC average price 平均价格
: L6-{9$ average propensity to consume 平均消费倾向；一般消费倾向
GI'&g@?u average propensity to save 平均储蓄倾向；一般储蓄倾向
ZI#SYEF6 average rate 平均率
4fU5RB7% average revenue 平均收入；平均收益
1s^$ oi} average stock 平均库存；平均存货
D{&+7C:8. average yearly rent 平均年租
L!G9O]WB avoidance of double taxation 避免双重课税
^>P@5gcoE( avoidance of tax 避税
