A:
M.))UKSF A share Ａ股；甲类股份
l7]:b8 abatement of tax 减税；减扣免税额
%>Z^BM<e ABN AMRO Bank N.V. 荷兰银行
l^w=b~|7= above-the-line expenditure 线上项目支出；经常预算支出
Nl ,M9 above-the-line receipt 线上项目收入；经常预算收入
xQ9P'ru ABSA Asia Limited 南非联合亚洲有限公司
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?o>Y absolute change 绝对数值变更
~q4KQ&.! absolute expenditure 实际开支
j}3Avu% absolute guideline figure 绝对准则数字
orY E & absolute interest 绝对权益
#'fh'$5" absolute order of discharge 绝对破产解除令
a7s+l= absolute profit margin 绝对利润幅度
l5QH8eNwME absolute value 实值；绝对值
x7) j?2 absolutely vested interest 绝对既得权益
Y b\t0:_ absorbed cost 已吸收成本；已分摊成本
wl1i @&9 absorption 吸收；分摊；合并
KWbnSL8 absorption rate 吸收率；摊配率；分摊率
?pn<lW8d ACB Finance Limited 亚洲商业财务有限公司
D*BZp0x acceptable form of reciprocity 合理的互惠条件
P&"8R acceptable rate 适当利率；适当汇率
: kz*.1 acceptance agreement 承兑协议
a|rN %hA4 acceptance for honour 参加承兑
U>?q |(u acceptor 承兑人；接受人；受票人
}kzGuNj acceptor for honour 参加承兑人
a~E@scD accident insurance 意外保险
Qn'Do4Le Accident Insurance Association of Hong Kong 香港意外保险公会
NC'+-P'y accident insurance scheme 意外保险计划
'NHtCs=F accident year basis 意外年度基准
1$T;u ~vg accommodation 通融；贷款
IV*@}~BJ accommodation bill 通融票据；空头票据
nf=*KS\v accommodation party 汇票代发人
a3 D''Ra account balance 帐户余额；帐户结余
%Z9& z mO account book 帐簿
.'N:]G@! account collected in advance 预收款项
{\z&`yD@ account current book 往来帐簿
|C}n]{*| account of after-acquired property 事后取得的财产报告
&HBqweI account of defaulter 拖欠帐目
i3#To}g5V account payable 应付帐款
ya7PF~:E- account payee only [A/C payee only] 只可转帐；存入收款人帐户
F5la:0fb account receivable 应收帐款
!=%0 account receivable report 应收帐款报表
q)vdDdRe_ account statement 结单；帐单；会计财务报表
zmd,uhNc: account title 帐户名称；会计科目
)a"rj5~- accountant's report 会计师报告
X^;[X~g Accountant's Report Rules 会计师报告规则
%;ZWYj`]n accounting and auditing procedure 会计与审计程序；会计与核数程序
yN}upYxp Accounting Arrangements 《会计安排》
FN jT? * accounting basis 会计基础
l3kYfq{";" accounting by Official Receiver 破产管理署署长呈交的帐目
+Tz Z
Accounting Circular 《会计通告》
hbl%<ItI49 accounting class 会计类别
P7ktr?V0a accounting date 记帐日期；会计结算日期
9 D@
$Y54 accounting for money 款项核算
YuufgPE*H Accounting Officer 会计主任
i4;`dCT |A accounting period 会计报告期；会计期
rP$vZ^/c accounting policy 会计政策；会计方针
${I$@qq83 accounting practice 会计惯例
x?s5vx AKf accounting principle 会计准则
xuBXOr4"P accounting record 会计记录
>Y,3EI\ accounting report 会计报告
,Vb;2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GZJIIP# Accounting Society of China 中国会计学会
S c!]M 5 accounting statement 会计报表
]gHxvT\E accounting system 会计制度；会计系统
W=b<"z]RE accounting transaction 会计事项；帐务交易
%B9iby8)1 accounting treatment 会计处理
\i1>/`F accounting year 会计年度
lS1-e0,h1 accretion 增值；添加
$7M/rF;N5X accrual 应计项目；应累算数目
L(Ww6oj accrual basis 应计制；权责发生制
O`Ht|@[6 accrual basis accounting 应计制会计；权责发生制会计
7 0pt5O3] accrue 应累算；应计
eyq\a'tyB accrued benefit 应累算利益
T.ZPpxY accrued charges 应计费用
">pW:apl% accrued cumulative preference share dividend 应累算的累积优先股股息
BCnf'0q accrued expenses 应累算费用
T'YHV}b}vX accrued interest payable 应付利息；应计未付利息
kg@D?VqJP accrued interest receivable 应收利息；应计未收利息
HqM>K*XKU accrued right 累算权益
~yacJU= accruing profit 应累算的利润
rb 8c^u#r accumulated fiscal reserve 累积财政储备
]MI> "hn accumulated profit 累积利润；滚存溢利
0u0<) gdX accumulated reserve 累积储备
@L?X}'0xI4 accumulation of surplus income 累积收益盈余
X3nt*G1dL acquired assets 既得资产
?}f+PP, acquisition 收购；购置；取得
F.;G6 acquisition cost 购置成本
O5}/OH|j acquisition expenses 购置费用
gFO |)I N acquisition of 100% interest 收购全部股权
Q2^~^'Y k acquisition of control 取得控制权
YA(_ *h
acquisition of fixed assets 购置固定资产
e|Ip7` acquisition of shell “买壳”
"F_o%!l acquisition price 收购价
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wKV!D act of God 天灾
dFdll3bC acting partner 执事合伙人
}mGOEG|F2 active market 买卖活跃的市场；交投畅旺的市场；旺市
x0t&hY >P! active partner 积极参与的合伙人
2 uuI_9 "^ active trading 交投活跃
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P`8Oq[ actual circulation 实际流通
2kv%k3 Q{ actual cost 实际成本
D+$ k actual expenditure 实际开支；实际支出
kk`BwRh)d; actual income 实际入息；实际收入；实际收益
, $;g'z!N actual market 现货市场
/cmnX'z actual price 现货价；实际价格
$^&SEz actual profit 实际利润
_W@SCV)yH actual quotation 实盘；实际价位；实际报价
dU!`aPL? actual year basis 按实际年度计算
3,`.$
actuals 实货
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SEv5 actuarial investigation 精算调查
}h+_kRQ actuarial principle 精算原则
$`nKq4Y actuarial report 精算师报告
M~& |-Hm
Actuarial Society of Hong Kong 香港精算学会
ONx|c'0 g actuarial valuation 精算师估值
TmN}TMhZ actuary 精算师
h3;Ij ' ad referendum agreement 暂定协议；有待覆核的协定
D} 0>x~ ad valorem duty 从价税；按值征税
,8u u,,c ad valorem duty system 从价税制
8Gb=aF1 ad valorem fee 从价费
b* Ipg8n+ ad valorem tariff 从价关税
MW9B
- x additional allowance 额外免税额
yZ&By?.0 additional amount for unexpired risk 未过期风险的额外款额
'4sT+q additional assessable profit 补加应评税利润
hE:P'O1 additional assessment 补加评税
>Z^7=5K"O additional commitment 额外承担
$2BRi@ additional commitment vote 额外承担拨款
8 O{]ML additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qn @Qd9Sf additional dependent parent allowance 供养父母额外免税额
`n-e.{O(( additional provision 额外拨款
F dv&kK! additional stamp duty 附加印花税
;lGa.RD[a additional tax 补加税罚款；补加税款
if5Y!Tx?G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?l,i(I adjudged bankrupt 被裁定破产
_0 F6mg n adjudicated bankrupt 裁定破产人
!w
f N~.Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
62EJ# q[ adjudication of bankruptcy 裁定破产；宣告破产
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x*#7Y adjudication of insolvency 裁定无力偿还债务
j~DoMP5Ls adjusted actual 经调整的实数；调整后的实数
J=K3S9:n]g adjusted current assets 经调整的流动资产；调整后的流动资产
|0f\>X I adjusted figure 经调整的数字；调整后的数额
jo< sN adjusted liabilities 经调整的负债；调整后的负债
W&06~dI1! adjusted loss 经调整的亏损；调整后的亏损
k9 *0xukJ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.M>u:,v adjusted profit 经调整的利润；调整后的利润
V2/+Sv B2 adjusted surplus 经调整的盈余额；调整后的盈余额
6lT'%ho}B adjusted value 经调整的价值；调整后的价值
N83RsL "}_ adjustment 调整；修订；理算〔保险〕
:o}7C%Q8 adjustment centre 调剂中心
`ss ]\46> adjustment lag 调整过程的时间差距；调整时差
NkO$
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(f#W:]o/ adjustment of loss 亏损调整
<i`EP/x adjustment process 调整过程；调整程序
c<&+[{| adjustment range 调整幅度
!.t'3~dUf$ administered exchange rate 受管制汇率
/Hzh gMV3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nBiSc* administration expenses 行政费用
0^ (.(: administration fee 手续费；行政费
3SIB #"9 administration in bankruptcy 破产管理
q=?"0i&V administration order 遗产管理令
6C]!>i}U administrator 管理人；遗产管理人
Zl, K# administrator of the estate 遗产管理人
O D1ns admission of debt 债项承认书
r)j#S kh]. admission of proof 接纳债权证明
R:.7 c(s advance 放贷款项；垫付款项；预支款项；预付款项
O1#rCFC|y advance account 暂支帐目；预付款帐户
hChM hc advance compensation 预付补偿金
7DYD+N+T advance from shareholder 股东垫款
h y[_ advance pending reimbursement 预支以待日后付还
DBmcv C advanced economy 先进经济体系
Olxb`x
advancement 预付；预付财产
=m/2)R{ advances warrant 垫款令
P `bR;2o advancing 贷出
L<QDC adverse balance 逆差
n@mUQ6 adverse exchange 逆汇
M3z7P.\G advertisement addressed to shareholders 在报章刊登的致股东通告
;? :,L advice for collection 托收通知书
D[t Gbk advice of drawing 提款通知书；汇票通知书
%! .rP advice of payment 付款通知
Ne9
.wd Advisory Committee [Securities and Futures Commission]
p`d:g
BZ 谘询委员会〔证券及期货事务监察委员会〕
]hf4= gm Advisory Committee on Diversification 经济多元化谘询委员会
k6Tpaf^ affidavit 誓章；遗产申报誓章
!m(6/*PAl affidavit of no receipt 述明无收款的誓章
kT$4 X0} affiliate 联号；联营公司；附属公司
H>7!+&M affiliated company 附属公司；联号；联营公司
4x C0Aw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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2R{ affordability 负担能力
e@,L~ \ African Development Bank [AfDB] 非洲开发银行
~r>UjC_
B: after-acquired property 事后取得的财产
Mvcl9 after-hours dealing 市后交易
b5)>h after-tax profit 税后盈利；税后利润；税后溢利
`GDYL7pM( agency agreement 代理协议
PRah?|*0s agency expenses 代理机构的开支
?=4 t~\g? agency fee 代理费
;q^YDZ' Agency Law 《代理法》
kXj pCtCu agent 代理人；承销人
G/ ^|oJ/G agent of company 公司代理人
AMm O+E? agent's fee 代理人费；经纪费
#&5\1Qu aggregate 总计；总数；总体数字
mE7Jv)@ aggregate amount 总款额；总额
aEM#V aggregate assets and liabilities 总体资产与负债
(CV=0{] aggregate at constant price 按固定价格计算的总体数字
RI*%\~6t? aggregate demand 总需求
L"-&B$B: aggregate gross position 总持仓量
z`2d(KE? aggregate limit 总限额
kt:%]ZZL aggregate of salaries tax 合计薪俸税
6?iP z?5 aggregate performance 总体表现；总体业绩
*oWz H _ aggregate supply 总体供应
(Z5#;rgem aggregate surplus 总盈余
U D(#u 3z aggregate total 整体总额
`dNb%f> aggregate value 总值；合计价值
Q$zlxn 7\ aggregated basis 合计基准
vSL{W T]m aggregated net chargeable income 合计应课税入息实额
h/VYH(Tj aggregation 合并计算；合计；总和
]s S oIT aggregation of incomes of husband and wife 夫妇入息合并计算
2M1mdkP3 aggregation of property 财产的总和
ZT8j9zs agio 差价；贴水
1e+?O7/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;Dgp
!*v= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0q;] ;m 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7U7 i2 4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t8+93,*B 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
E,$uN w '] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
SYwNx">Bq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;(,Fe/wvC agreement for a settlement 授产协议
a RwBxf agreement for assignment 转让协议
'ng/A4 agreement for sale 售卖协议；买卖协议
v J'
93 h agreement for sale and purchase 买卖协议
LYF vzw>M agreement for the payment of interest 支付利息协议
-XyuA:pxx agreement for the repayment of money 还款协议
H}~^,B2; agreement of reinsurance 再保险协议
OE"Bb Agricultural Bank of China 中国农业银行
*Wa u7 air passenger departure tax 飞机乘客离境税
M:$nL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}.vy|^ X airport tax 机场税
s#fmGe"8 alcohol duty 酒精税
9|m L alienation 让与；让渡；转让
X[ (J !"+ alimony 生活费；赡养费
]]ZBG<# All Ordinaries Index [AOI] 所有普通股指数
5~F0'tb|} all risks 全险；综合险
!R@4tSu All Sales Record for Stock Market 《股票市场成交报告》
f*~fslY,o Allied Capital Resources Limited 新联财务有限公司
G<eJ0S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
HXQ r tJ allocation letter 拨款信件
iy"K g] allocation of fund 分配款项；预留款项
'W*F[U*&HP allocation of profit 利润分配；溢利分配
rY= #^S allocation warrant 拨款令
463dLEd allotment 分配；配股
}{y$$X<:
allotment notice 股份配售通知；配股通知
BSf"'0I& allotment of shares 股份分配
u\wd<<I'] allowable 可获宽免；免税的
iE`aGoA allowable business loss 可扣除的营业亏损
l :"*]m7o_ allowable expenses 可扣税的支出
7KIQ)E'kG| allowance 免税额；津贴；备抵；准备金
:[39g;V}c allowance for debts 债项的免税额
c53`E U allowance for depreciation by wear and tear 耗损折旧免税额
T1&H! allowance for funeral expenses 殡殓费的免税额
:JIPF=]fc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*ZGN!0/ allowance for repairs and outgoings 修葺及支出方面的免税额
0}V'\=F454 allowance to debtor 给债务人的津贴
y<b0z\ alteration of capital 资本更改
Y5CE#& alternate trustee 候补受托人
DPx,qM#h5O amalgamation 合并
J;`~
!g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A{%;Hd`0/ ambit of charges 征税范围；收费范围
-`UlntEdZ: amended valuation 经修订的估值
s`YuH <8 American Commodities Exchange 美国商品交易所
F! e`i-xt American Express Bank Limited 美国运通银行
TbVL71c American Stock Exchange 美国证券交易所
^'4uTbxP_! amortization 摊销
QEKFuY<E+ amount due from banks 存放银行同业的款项
bl<7[J. amount due from banks abroad 存放海外银行同业的款项
z;fSd amount due from holding companies 控股公司欠款
.
6dT5x8u amount due from local banks 存放本港银行同业的款项
lz 6 A j amount due to banks 银行同业的存款
r|@?v , amount due to banks abroad 海外银行同业的存款
m5X=P5U amount due to holding companies 控股公司存款
J.l% H U amount due to local banks 本港银行同业的存款
$H} Mn"G amount due to outport banks 外埠银行同业的存款
y~jIA p amount for note issue 发行纸币的款额
mN el3J3
amount of bond 担保契据的款额
)M 0O=Cl1 amount of consideration 代价款额
Z(M)2 amount of contribution 供款数额
!X 8R amount of indebtedness 负债款额
u'1=W5$rK amount of principal of the loan 贷款本金额
!?/bK[
P, amount of rates chargeable 应征差饷数额
Uzn|)OfWP amount of share capital 股本额
QO/7p]$_ amount of sums assured 承保款额
\[EWxu amount of variation 变动幅度
{Xd5e@:Js amount of vote 拨款数额
5.#9}] amount payable 应付款额
>}*jsqaVU amount receivable 应收款额
l)s +"C# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X~3P?O]kFv analysis 分析
"n, ZP@M;
ancillary risk 附属风险
}8:
-I Nj4 annual account 周年帐目；周年帐目报表；年度决算；年结
:,,y63-f4 annual accounting date 年结日期
p e})A annual allowance 每年免税额；年积金；年度津贴；年津
Q {hOn] " annual balance 年度余额
n0pe7/Ai annual disposable income 每年可动用收入
VBJ]d| annual estimates 周年预算
;%a l Z annual fee 年费
v6\2m c. annual general meeting 周年大会
3+5\xRq annual growth rate 年增率；每年增长率
i%8&g2 annual long-term supplement 长期个案每年补助金
2kq@*}ys annual pensionable emolument 可供计算退休金的年薪
Xy<f_ annual report 年报
t| QMS M?s Annual Report on the Consumer Price Index 《消费物价指数年报》
!\O ,dq annual return 周年报表；周年申报表；每年报税表格
_ n4ma Annual Return Rules 《周年报表规则》
F@bCm+z- annual review of consumer prices 每年消费物价回顾
K<JP9t6Qd annual roll-forward basis 逐年延展方式
L0 2 ~FT annual salary 年薪
/exl9Ilt] annual statement 年度报表；年度决算表
2(/ /slP 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
$yFuaqG`Wo annuitant 年金受益人
Ko cXSh U annuity 年金
Qm x~_ annuity contract 年金合约
^3o8F annuity on human life 人寿年金
[F[<2{FQF antecedent debt 先前的债项
}zxh:"# K ante-dated cheque 倒填日期支票
jdf)bO(9# anticipated expenditure 预期开支
wLe &y4 anticipated net profit 预期纯利
L6=RD<~C anticipated revenue 预期收入
<#
r.}T .l anti-inflation measure 反通货膨胀措施
7h /Q;P5 anti-inflationary stance 反通货膨胀立场
0 ]W]#X4A apparent deficit 表面赤字
u!k<sd_8B apparent financial solvency 表面偿债能力
uN3J )@;_ apparent partner 表面合伙人
EoR6Rx@Z application for personal assessment 个人入息课税申请书
vcU\xk") application of fund 资金应用
,nRwwFd. application to release as liquidator and to destruct the books of accounts and documents
l]y%cJ~$'D 申请免除清盘人职务及毁灭帐簿与文件
aB6LAb2z;T appointed actuary 委任精算师
GSnHxs) appointed auditor 委任核数师；委任审计师
v^_]W 3K appointed trustee 委任的受托人
PVc|y. appointer 委任人
E(+wl apportioned pro rata 按比例分摊
59BHGvaF apportionment 分配；分摊
>1pH 91c' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[Ms{J!^q apportionment formula 分摊方程式
WTv\HI2X
! apportionment of estate duty 遗产税的分摊
I jztj appraisal 估价；评估
i=H>D appreciable growth 可观增长
H6S v U appreciable impact 显着影响
gs8@b5 RSb appreciable increase 可观增长
Mqf}Aiqk; appreciation 增值；升值
O[p^lr(B7 appreciation against other currencies 相对其他货币升值
0+y~RTAVB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D)7$M]d% appreciation tax 增值税
0QH3,Ps1C appropriation 拨款；拨用；拨付
MXJ9,U{<C' appropriation account 拨款帐目
Zi @+ T Appropriation Bill 拨款法案
0 2#Iip3t appropriation-in-aid system 补助拨款办法
L{%a4 Ip approved assets 核准资产
4U;XqU Y
/ approved basket stock 认可一篮子证券
Q < -%jBP approved budget 核准预算
x p8f approved charitable donation 认可慈善捐款
seU^IC< approved charitable institution 认可慈善机构
'Qq_Xn 8 approved currency 核准货币；认可货币
N z3%}6F: approved estimates 核准预算
)^>XZ*eK approved estimates of expenditure 核准开支预算
;(0$~O$3u approved overseas insurer 核准海外保险人
~
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C
3 XZD4.2 approved pooled investment fund 核准汇集投资基金
?&<o_/`-H5 approved provident fund scheme 认可公积金计划
IgR"eu U approved provision 核准拨款
DcR}pQ(e approved redeemable share 核准可赎回股份
l(w vQO approved regional stock 认可地区性证券
4zfRD`; approved retirement scheme 认可退休金计划
kxqc6 approved subordinated loan 核准附属贷款
r{2].31' arbitrage 套戥；套汇；套利
V52C,]qQH arbitrageur 套戥者；套汇者
l8AEEG8 > arbitrary amount 临时款项
ZIL|
.<8I arrangement 措施；安排；协定
n$|c{2]= arrears 欠款
3) c
K*8# arrears of pay 欠付薪酬
) !}-\5F arrears of revenue 逾期未收税款；逾期未收的帐项
d J%Rk#?;A articles of association 组织章程；组织细则；组织章程细则
M$4=q ((0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~z
_](HKoS ascertainment of profit 确定利润
oSA*~ N: "Asia Clear" “亚洲结算系统”
LUDJPIk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|~b R.IA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DMcxa.Sd! Asian Development Fund [ADF] 亚洲发展基金
[kuVQ$) Asian dollar bond 亚洲美元债券
YyJ{ Asian dollar market 亚洲美元市场
Z'*Z @u3 Asian dollar rate 亚洲美元利率
87pXv6'FQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!MJe+. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,Lun-aMd asked price 沽盘；喊价；索价；卖方报价
L}jF#*Q% assessable income 应评税入息
"`i:)E t assessable loss 应评税亏损
Tq\~<rEo assessable profit 应评税利润
d1TdH s\ assessable value 应评税值
Jg|cvu-+ assessed profit 估定利润
mhi9 0J c assessed value 经评估价值
it\DZGsg assessment 评税；评定；估价；评税单
D_n }p8blT assessment number 评税编号；估价编号
ZAX0n!db3 assessment of additional tax 补加税评税
w0j/\XN 2s assessment of performance 业绩评估；实绩评价
Ph#F<e(9 Assessor 评税主任
p;u 1{ asset price bubbles 资产价格泡沫
./&zO{|0] asset-backed securities 具资产保证的证券
{`H<=h__ assets accretion 资产增值
M9s43XL(& assets and liabilities 资产与负债
I' ! r assets betterment statement 资产递增表；资产改进表
$ ~,}yh; assets lending 实物放款；有抵押贷款
<{cNgKd9 assets of the company passing on the death 死者去世时转移的公司资产
JYg% ~tW' assets pledged as security for liabilities 用作负债抵押的资产
7*>S ;$ assets portfolio 资产投资组合
:`U yn!w assets price 资产价格
oO#xx)b assets quality 资产质素
(\T0n[ assets realization 资产变现
x* = sRf assets refinancing arrangement 资产再集资安排
y3cf[Q assets securitization 资产证券化
JpxbB)/ assets situated outside Hong Kong 在香港以外地方的资产
z{@R .'BD assets stripping 削减资产；拆卖资产
*|k;a]H T assets value 资产值
V'"I9R'1 assignee 承让人
<wt$Gglk assignment 转让；转让书；转让契
'cAc{\) assignment of interest 权益转让
UIf ZPf= assignment of letters patent and trade mark 专利证书及商标转让
JS/M~8+Et assignment of property 物业转让；物业转让书
) Ab6!"' assignment right 转让权
6hM]% assignor 转让人
sp=OT-Pfp associate 有联系的人；有关连人士；相联者；合伙人；联系人
-.{oqs $ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4N~+G ` associate member 附属会员
,'C30 A*p associated body corporate 相联法人团体
p`:*mf associated company 相联公司；联属公司
$E i o$TI associated corporation 相联法团
\6lh `U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xEVLE,*?> 公认会计师公会〔英国〕
^KkRF": Association of Futures Exchange Brokers 香港期货经纪协会
8VP"ydg-U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.~q)eV association of underwriters 承保人组织
;NH~9# t: assumption of control 接管
!6zyJc @01 assurance 担保；保险；转易；转易书
3a#PA4Ql assurance of interest 权益的转易
cGE=. at 19XX price 按一九ＸＸ年价格计算
Z6Nj<2u2 at a discount 按赔价计算；按贴水价格计算；打折扣
(A29 Z H at a premium 按溢价计算；按升水价格计算
U!c]_q at call 通知付款；按通知
a#+>w5 at constant market price 按固定市价计算
' :\fl.b at constant price 按固定价格计算
T~%H%O(F at cost 按成本计算
/Fv/oY at current market price 按当时市价计算；按现时市价计算
q]6_ rY. at current price 按当时价格计算；按现时价格计算
I#U>5"%\a at factor cost 按要素成本计算；按生产要素成本计算
[dj5 $l| at money-of-the-day price 按付款当日价格计算
u R\m` at or better 按指定或较佳价位〔买卖指令〕
PMgQxM*h at par 按面值计算；平价
IS[Vap: at sight 见票即付
{J~(#i
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at the close 按收市盘
)?w&oIj5 at the opening 按开市盘
g .x=pt attestation 见证；见证条款
2yN% ~C?$ at-the-money option 平价期权
2wx!Lpr<i_ attorney 受权人；受托代表人
P</s)"@ attornment 新拥有人承认书
e(yQKwVD attributable profit 可归属利润
. Gizz</P~ attributable share value 可归属股份价值
5M%,N-P ^ Auckland Stock Exchange 奥克兰证券交易所
G HD^%)T5^ auction 拍卖
d/XlV]#2x\ auctioneer 拍卖商
8zdT9y|Ig audit 审计；核数
r^$\t0h(U8 Audit Commission 审计署
#B @X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c 9rVgLqn! 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
]7a;jNQu audit review 帐目审查
F:%^&%\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M
h`CP audited account 审计帐目；经审计的帐目
k$C"xg2 audited annual account 经审计的周年帐目
Dp*:Q){>E audited balance sheet 经审计的资产负债表
8q?; 2w\l auditor 核数师；核数主任；审计师
>']+OrQH auditor's certificate 核数师证明书；审计师证明书
W* k` auditor's report 核数师报告；审计师报告
v&xKi>A il Aussie bond 澳元债券
N B E pM austerity budget 紧缩预算
$ye^uu;Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xXF2"+ Australia All Ordinaries Index 澳洲所有普通股票指数
W_^> M Lq Australian Dollar [AUD] 澳元
ajW[eyX Australian Options Market 澳大利亚期权市场
nV'3sUvR# Australian Securities Commission 澳洲证券事务监察委员会
[#p&D~Du& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>DL/ . . Australian Stock Exchange 澳大利亚证券交易所
~}BJ0P(VMc Austrian Schilling [ATS] 奥地利先令
_=ugxL #eB authentication 认证；鉴证
UL+E,= authority to purchase 委托购买证；委购书
Bwjg#1 E authorization 认可；核准；授权；授权书
eY
T8$ authorization by direction 指示授权
M[~Jaxw% authorization by instruction 指令授权
b SQRLxF authorization by warrant 令状授权
)8;{nqoC authorization of unit trust 单位信托的认可
D9~}5 authorized agent 指定代理人
OCCEL9d authorized capital 法定资本
EYG"49
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huz8 6CO authorized dealer 认可交易商
T?>E{1pS authorized financial institution 认可财务机构
PdT83vOCE authorized fund 认可基金
5O&d3;p' authorized fund house 获授权的基金公司；认可基金公司
HOfF"QAR$ authorized institution 认可机构
qNpu}\L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vt'L1Wr0v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jZRh K T authorized insurer 获授权保险人；获认可承保人
KxY$PgcC authorized investment 特准投资项目
e#. \^
authorized person 获授权人
G+U3wF], authorized representative 获授权代表
~;[&K%n authorized share capital 法定股本
R2l[Q){! automated quotation system 自动报价系统
rJ Dnu R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2} w#3K 自动交易系统〔香港期货交易所有限公司〕
)R~aA#<> automatic adjustment mechanism 自动调整机制
(^LS']ybc automatic adjustment system 自动调整系统
0Q'v H Z" Automatic Clearing House 自动票据交换所
&
1[y"S automatic exchange rates accumulation system 自动化汇率累集系统
tw=K&/ @^O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x=.tiM {# automatic teller machine [ATM] 自动柜员机
y0<U u autopay 自动转帐
I:i<>kG available assets 可用资产
tRteyNA available fiscal reserve 现存财政储备
e&0NK8&#+ available profit 可用利润
`m%:rE, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bp#fyG" average 平均；平均数；海损
j&WL*XP&5 average basic salary 平均基本薪金
#4><r.v3 average consumer expenditure 平均消费开支；一般消费开支
Nsn~@.UuSW average cost 平均成本
b$Ln} < average cost of land production 增辟土地平均成本
fD{II +T average daily turnover 平均每日成交额
tjj^O%SV< average daily wage rate 平均每日工资率
~Q?!W0ZBE average expenditure pattern 平均开支模式
CZY7S*fL average growth rate 平均增长率
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