A:
:~3sW< P R A share Ａ股；甲类股份
XAR~d6iZ abatement of tax 减税；减扣免税额
H0Qpc<Z4/ ABN AMRO Bank N.V. 荷兰银行
pg1o@^OuL above-the-line expenditure 线上项目支出；经常预算支出
MNzq,/Wf above-the-line receipt 线上项目收入；经常预算收入
Vy.A`Hz ABSA Asia Limited 南非联合亚洲有限公司
gV1&b
(h absolute change 绝对数值变更
4- ^|e absolute expenditure 实际开支
;2q;RT`h absolute guideline figure 绝对准则数字
X+)68 absolute interest 绝对权益
jhjGDF absolute order of discharge 绝对破产解除令
I~\j%zD absolute profit margin 绝对利润幅度
\Si@t{`O absolute value 实值；绝对值
58,_ absolutely vested interest 绝对既得权益
{ :xINQ=}D absorbed cost 已吸收成本；已分摊成本
IzF7W?k absorption 吸收；分摊；合并
m8,P-m absorption rate 吸收率；摊配率；分摊率
H_sLviYLu ACB Finance Limited 亚洲商业财务有限公司
oe_l :Y% acceptable form of reciprocity 合理的互惠条件
qUA&XUJ acceptable rate 适当利率；适当汇率
VJJGTkm acceptance agreement 承兑协议
q{@j$fMt0 acceptance for honour 参加承兑
%Js3Y9AL C acceptor 承兑人；接受人；受票人
E#JDbV1AC acceptor for honour 参加承兑人
1f M= >Z accident insurance 意外保险
E@^`B9 ;Q7 Accident Insurance Association of Hong Kong 香港意外保险公会
o\vIYQ
accident insurance scheme 意外保险计划
U~-Z`_@^- accident year basis 意外年度基准
q4@n
pbx accommodation 通融；贷款
kU$P?RD accommodation bill 通融票据；空头票据
YNA %/ accommodation party 汇票代发人
{\ [u2{ account balance 帐户余额；帐户结余
wvvMes X<L account book 帐簿
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.y\D account collected in advance 预收款项
RE Dh`Wd account current book 往来帐簿
Ay;=1g)8+f account of after-acquired property 事后取得的财产报告
fp|!LU account of defaulter 拖欠帐目
dFD0l?0 N account payable 应付帐款
A<2_V1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
ugcWFB5| account receivable 应收帐款
SoeL_#+^W account receivable report 应收帐款报表
wr,X@y%(! account statement 结单；帐单；会计财务报表
>e
:&k p account title 帐户名称；会计科目
|B< +Y<)f^ accountant's report 会计师报告
|(N4ZmTm Accountant's Report Rules 会计师报告规则
dDbPM9]5 accounting and auditing procedure 会计与审计程序；会计与核数程序
2LGe Rw Accounting Arrangements 《会计安排》
oRFHq>-.g accounting basis 会计基础
|V bF&*v` accounting by Official Receiver 破产管理署署长呈交的帐目
rD<G_%hP Accounting Circular 《会计通告》
N(q%|h<Z/= accounting class 会计类别
9:"% j accounting date 记帐日期；会计结算日期
EzqYHY+_r accounting for money 款项核算
zm4Okg)w@ Accounting Officer 会计主任
0^nnR7 accounting period 会计报告期；会计期
Z7%
|'E R accounting policy 会计政策；会计方针
~F~g$E2 } accounting practice 会计惯例
\_}Y4 accounting principle 会计准则
Qc#<RbLL accounting record 会计记录
ba& \~_4 accounting report 会计报告
Uq `B#JI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`=0}+ Accounting Society of China 中国会计学会
Q!(1 6 accounting statement 会计报表
tNg}: a|J accounting system 会计制度；会计系统
]u
4 accounting transaction 会计事项；帐务交易
KZUB{Y^) accounting treatment 会计处理
fw kX-ON accounting year 会计年度
$H T
{}^B accretion 增值；添加
e8 4[B . accrual 应计项目；应累算数目
[}q6bXM* accrual basis 应计制；权责发生制
;W,XP#{W accrual basis accounting 应计制会计；权责发生制会计
\M(0@#-$C accrue 应累算；应计
Eh&*"&fHR accrued benefit 应累算利益
CM?dB$AwX accrued charges 应计费用
J[2c[|[- accrued cumulative preference share dividend 应累算的累积优先股股息
6,*hzyy}Qu accrued expenses 应累算费用
n ,}\;Bp accrued interest payable 应付利息；应计未付利息
Fl<|/DCg accrued interest receivable 应收利息；应计未收利息
)w_0lm'v{r accrued right 累算权益
q|BR-0yi accruing profit 应累算的利润
C-' n4AY^ accumulated fiscal reserve 累积财政储备
;4p_l w@ accumulated profit 累积利润；滚存溢利
37Ux2t accumulated reserve 累积储备
N-EVH e'}6 accumulation of surplus income 累积收益盈余
h'YC!hjp acquired assets 既得资产
z}&w7 O#
acquisition 收购；购置；取得
:5IbOpVM acquisition cost 购置成本
PrqN 5ND acquisition expenses 购置费用
@T [}] e acquisition of 100% interest 收购全部股权
aal5d_Y acquisition of control 取得控制权
aF1i!Z acquisition of fixed assets 购置固定资产
!PJD+SrG acquisition of shell “买壳”
v
MTWtc!6 acquisition price 收购价
\9T CP;{ act of God 天灾
1eQ a54n acting partner 执事合伙人
C1_':-4 active market 买卖活跃的市场；交投畅旺的市场；旺市
1uBnU2E active partner 积极参与的合伙人
'z7,)Q&8 active trading 交投活跃
U86bn(9K actual circulation 实际流通
5:v "^"S z actual cost 实际成本
':Y Fm actual expenditure 实际开支；实际支出
xD+n2:I{ actual income 实际入息；实际收入；实际收益
?
hU0S actual market 现货市场
sT:$ := actual price 现货价；实际价格
~ /s(.oji actual profit 实际利润
.vHSKd{ actual quotation 实盘；实际价位；实际报价
I? c "\Fe actual year basis 按实际年度计算
`Mx&,;x actuals 实货
0Snl_@s actuarial investigation 精算调查
T pXbJ]o9 actuarial principle 精算原则
L :UJur% actuarial report 精算师报告
w/+ e Actuarial Society of Hong Kong 香港精算学会
x[ l_dmq actuarial valuation 精算师估值
V ':?rEN| actuary 精算师
OSACH0h ad referendum agreement 暂定协议；有待覆核的协定
&`"Q*N2{ ad valorem duty 从价税；按值征税
1 _$y bftS ad valorem duty system 从价税制
FVw;`{ ad valorem fee 从价费
~nO]R ad valorem tariff 从价关税
#mu3`,9V additional allowance 额外免税额
rC
)pCC additional amount for unexpired risk 未过期风险的额外款额
vzDoF0Ts*p additional assessable profit 补加应评税利润
d +0(H
additional assessment 补加评税
e (nT2E additional commitment 额外承担
1=Npq=d additional commitment vote 额外承担拨款
0'&N?rS additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D|m] ]B additional dependent parent allowance 供养父母额外免税额
*^ag wQ` additional provision 额外拨款
EVs.'Xg< additional stamp duty 附加印花税
3%`asCW$ additional tax 补加税罚款；补加税款
.A 12Co Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
d@-s_gw adjudged bankrupt 被裁定破产
$TU)O^c adjudicated bankrupt 裁定破产人
7-Bttv{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
@N^?I*| u adjudication of bankruptcy 裁定破产；宣告破产
fd Vye|% adjudication of insolvency 裁定无力偿还债务
eYSVAj adjusted actual 经调整的实数；调整后的实数
ynkPI6o adjusted current assets 经调整的流动资产；调整后的流动资产
k)l*L1Y4: adjusted figure 经调整的数字；调整后的数额
::'DWD1 adjusted liabilities 经调整的负债；调整后的负债
4n1-@qTPF~ adjusted loss 经调整的亏损；调整后的亏损
^)-* Ubzz adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/m#!<t7 adjusted profit 经调整的利润；调整后的利润
!a
%6nBo adjusted surplus 经调整的盈余额；调整后的盈余额
*c"tW8uR adjusted value 经调整的价值；调整后的价值
r7dvj#^ adjustment 调整；修订；理算〔保险〕
AH?T}t2 adjustment centre 调剂中心
47 ]?7GU, adjustment lag 调整过程的时间差距；调整时差
DdAs]e|D[ adjustment mechanism 调整机制
ur*a!U adjustment of loss 亏损调整
x !)[l; adjustment process 调整过程；调整程序
wXj!bh8\r adjustment range 调整幅度
-v]v m3N a administered exchange rate 受管制汇率
kd0~@rPL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<|qh5Scp administration expenses 行政费用
2y_R05 O0 administration fee 手续费；行政费
[):&R1 U administration in bankruptcy 破产管理
q ER dQ~M, administration order 遗产管理令
E05RqnqBn0 administrator 管理人；遗产管理人
,gdf7&r administrator of the estate 遗产管理人
^LaOl+;S admission of debt 债项承认书
xRTr< j0s admission of proof 接纳债权证明
]J`yh$a advance 放贷款项；垫付款项；预支款项；预付款项
a?^xEye advance account 暂支帐目；预付款帐户
WnATgY t advance compensation 预付补偿金
nMz~.^Q- advance from shareholder 股东垫款
C3m](% ? advance pending reimbursement 预支以待日后付还
G"_ 8 `l advanced economy 先进经济体系
.JkcCEe{G advancement 预付；预付财产
7&I+mw/ X advances warrant 垫款令
( C1@f!Z advancing 贷出
| .8lS3C adverse balance 逆差
, [ogh adverse exchange 逆汇
f;C u@z{b advertisement addressed to shareholders 在报章刊登的致股东通告
627xR$U~ advice for collection 托收通知书
\I3={ii0 advice of drawing 提款通知书；汇票通知书
WKHEU )'! advice of payment 付款通知
,{KjVv< Advisory Committee [Securities and Futures Commission]
|G!P G6%1 谘询委员会〔证券及期货事务监察委员会〕
h[Hn*g Advisory Committee on Diversification 经济多元化谘询委员会
/.?m9O^
F affidavit 誓章；遗产申报誓章
!i"Z affidavit of no receipt 述明无收款的誓章
O @n1E'S/ affiliate 联号；联营公司；附属公司
<%@S-+D`] affiliated company 附属公司；联号；联营公司
Iy2KOv@a5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c 5 jd
q[0 affordability 负担能力
ZO`{t1 African Development Bank [AfDB] 非洲开发银行
5>o <! 0g after-acquired property 事后取得的财产
<Z8I#IPl after-hours dealing 市后交易
9} \{0;9 after-tax profit 税后盈利；税后利润；税后溢利
<G5d{rKZ agency agreement 代理协议
Pk9 4O agency expenses 代理机构的开支
0Q2P"1>KT/ agency fee 代理费
A bWnDqv Agency Law 《代理法》
Ym)8L. agent 代理人；承销人
ujo3"j[b agent of company 公司代理人
$#b gt agent's fee 代理人费；经纪费
@kq~q;F aggregate 总计；总数；总体数字
uk8vecj aggregate amount 总款额；总额
ws{2 0 aggregate assets and liabilities 总体资产与负债
JZCRu_M>| aggregate at constant price 按固定价格计算的总体数字
@0XqUcV aggregate demand 总需求
rP k=9I aggregate gross position 总持仓量
j 'z}m+_? aggregate limit 总限额
_N.N?> aggregate of salaries tax 合计薪俸税
"R"7'sJ MI aggregate performance 总体表现；总体业绩
hXvg<Rf aggregate supply 总体供应
D@M
ZTb aggregate surplus 总盈余
!9$xfg } aggregate total 整体总额
UuNcBzB2d aggregate value 总值；合计价值
L5E|1T aggregated basis 合计基准
? qn0] . aggregated net chargeable income 合计应课税入息实额
Dm,*G`Js aggregation 合并计算；合计；总和
gC}r$ZB( aggregation of incomes of husband and wife 夫妇入息合并计算
HzW`j"\ aggregation of property 财产的总和
&&N]u e@> agio 差价；贴水
;ew3^i.du Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
\2F$FRWo Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)PM&x 《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》
LK
" 47 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^|z 《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》
8s,B,s. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
PMDx5-{A/t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e}Y|' bG
agreement for a settlement 授产协议
0>uMR{ # agreement for assignment 转让协议
f0 ;Fokt( agreement for sale 售卖协议；买卖协议
qusX]Tst z agreement for sale and purchase 买卖协议
Us4ijR d agreement for the payment of interest 支付利息协议
:R/szE*Ak agreement for the repayment of money 还款协议
"?I ]h agreement of reinsurance 再保险协议
(GLd" Zq Agricultural Bank of China 中国农业银行
J/M_cO*U air passenger departure tax 飞机乘客离境税
y4aW8J# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~^U(G As airport tax 机场税
xt! DS0|*Y alcohol duty 酒精税
w7.I0)MH alienation 让与；让渡；转让
ail%#E8 alimony 生活费；赡养费
])dq4\Bw All Ordinaries Index [AOI] 所有普通股指数
R$'0<y8E*] all risks 全险；综合险
]fN\LY 6p All Sales Record for Stock Market 《股票市场成交报告》
5jj<sj!S Allied Capital Resources Limited 新联财务有限公司
dtK[H+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pi >,>-Z allocation letter 拨款信件
t)Iu\bP allocation of fund 分配款项；预留款项
V~V_+ allocation of profit 利润分配；溢利分配
#q7`"E=M" allocation warrant 拨款令
/cPe zX allotment 分配；配股
:G&tM
allotment notice 股份配售通知；配股通知
l{:7*U{d allotment of shares 股份分配
lyBae?%& allowable 可获宽免；免税的
Q@]QPpe allowable business loss 可扣除的营业亏损
`0@onDQVc= allowable expenses 可扣税的支出
O|t@p=] allowance 免税额；津贴；备抵；准备金
j@jaFsX | allowance for debts 债项的免税额
S>W_p~ @ allowance for depreciation by wear and tear 耗损折旧免税额
Z.a`S ~U allowance for funeral expenses 殡殓费的免税额
A}(&At%n4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!/+'O}@-E allowance for repairs and outgoings 修葺及支出方面的免税额
b'
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allowance to debtor 给债务人的津贴
C;#-2 ^h alteration of capital 资本更改
&|;XLRHP} alternate trustee 候补受托人
3 h:"-{MW. amalgamation 合并
0dv# [ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\,YF['Qq ambit of charges 征税范围；收费范围
G a5O&`h amended valuation 经修订的估值
=(ULfz[: American Commodities Exchange 美国商品交易所
]8)nIT^ EP American Express Bank Limited 美国运通银行
5PY,}1` American Stock Exchange 美国证券交易所
FLT4:B7 amortization 摊销
;pK/t=$ amount due from banks 存放银行同业的款项
#KC& ct
amount due from banks abroad 存放海外银行同业的款项
MP5
vc 5[ amount due from holding companies 控股公司欠款
3b1;f)t amount due from local banks 存放本港银行同业的款项
|9YY8oT. amount due to banks 银行同业的存款
p 8,wr ) amount due to banks abroad 海外银行同业的存款
4Wz@^7|V5 amount due to holding companies 控股公司存款
p^QEk~qw amount due to local banks 本港银行同业的存款
{+CW_ce amount due to outport banks 外埠银行同业的存款
!(:R=J_h amount for note issue 发行纸币的款额
W @R\m=e2 amount of bond 担保契据的款额
.h!oo;@ amount of consideration 代价款额
jV 83%%e amount of contribution 供款数额
8lG@8tbW^ amount of indebtedness 负债款额
#t.)4$ amount of principal of the loan 贷款本金额
JI TQ3UL:W amount of rates chargeable 应征差饷数额
clE_a? amount of share capital 股本额
{Kn:>l$*7 amount of sums assured 承保款额
xign!= amount of variation 变动幅度
B@P +b*% amount of vote 拨款数额
?`wO
\>y amount payable 应付款额
X,m6#vLK2 amount receivable 应收款额
Y?cdm}:Ou Amsterdam Stock Exchange 阿姆斯特丹证券交易所
eko$c,&jY analysis 分析
-6wjc rTD ancillary risk 附属风险
&L&6 y()G annual account 周年帐目；周年帐目报表；年度决算；年结
J$' Q3k annual accounting date 年结日期
<m;idfn annual allowance 每年免税额；年积金；年度津贴；年津
)tB:g.2k annual balance 年度余额
V`F]L^m=L annual disposable income 每年可动用收入
C% hMh/Li; annual estimates 周年预算
:A +nmz!z annual fee 年费
^FaBaDcnl annual general meeting 周年大会
YNEPu:5J annual growth rate 年增率；每年增长率
SFKfsb !C annual long-term supplement 长期个案每年补助金
e^;<T9Esr annual pensionable emolument 可供计算退休金的年薪
L9, ;zkgo annual report 年报
0L3v[%_j" Annual Report on the Consumer Price Index 《消费物价指数年报》
O=2"t%Gc annual return 周年报表；周年申报表；每年报税表格
{0a (R2nB Annual Return Rules 《周年报表规则》
L>4!@L5) annual review of consumer prices 每年消费物价回顾
VB*`"4e@b< annual roll-forward basis 逐年延展方式
^[]q/v'3m! annual salary 年薪
CC?L~/gPN annual statement 年度报表；年度决算表
{s ]yP_ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}/dGC;p" annuitant 年金受益人
r]GG9si annuity 年金
]r]= Q"/5 annuity contract 年金合约
2vb {PQ annuity on human life 人寿年金
>_R ,^iH" antecedent debt 先前的债项
=" ~yD[S ante-dated cheque 倒填日期支票
s8i@HO anticipated expenditure 预期开支
FU;b8{Y anticipated net profit 预期纯利
\ 6]Uj+ anticipated revenue 预期收入
9$ ]I3k anti-inflation measure 反通货膨胀措施
ccUI\!TD{/ anti-inflationary stance 反通货膨胀立场
Y 9Y E:s apparent deficit 表面赤字
kU*Fif apparent financial solvency 表面偿债能力
tw<mZd2H apparent partner 表面合伙人
>!o||Yn application for personal assessment 个人入息课税申请书
CN7
2 E application of fund 资金应用
KwEyM R! application to release as liquidator and to destruct the books of accounts and documents
yeI((2L@E2 申请免除清盘人职务及毁灭帐簿与文件
hUL5 V1-j appointed actuary 委任精算师
]3u$%v c appointed auditor 委任核数师；委任审计师
d A[MjOd3 appointed trustee 委任的受托人
<a=,{ O appointer 委任人
S6Er# )k apportioned pro rata 按比例分摊
t c.`P]R
apportionment 分配；分摊
W3 At O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UbWeE,T~S apportionment formula 分摊方程式
b SK> p3 apportionment of estate duty 遗产税的分摊
%Z:07|57I[ appraisal 估价；评估
S,Y\ox- appreciable growth 可观增长
`5J`<BPs appreciable impact 显着影响
<B+xE ?v4 appreciable increase 可观增长
Z@Tb3N/[ appreciation 增值；升值
G54,`uz2 appreciation against other currencies 相对其他货币升值
n@`D:;?{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E{):z g appreciation tax 增值税
etcpto=Mo appropriation 拨款；拨用；拨付
BQ[,(T`+R appropriation account 拨款帐目
& CtWWKS" Appropriation Bill 拨款法案
z}772hMB appropriation-in-aid system 补助拨款办法
p\>im +0oh approved assets 核准资产
a$}n4p approved basket stock 认可一篮子证券
cJIA/HQe approved budget 核准预算
u]<7}R@s approved charitable donation 认可慈善捐款
oRp;9 approved charitable institution 认可慈善机构
khXp}p!Zm approved currency 核准货币；认可货币
=N,ahq approved estimates 核准预算
aPELA U- approved estimates of expenditure 核准开支预算
ceKR?%8 s approved overseas insurer 核准海外保险人
APne! approved overseas trust company 核准海外信托公司
D@-'<0= approved pooled investment fund 核准汇集投资基金
3U.?Jbm-8 approved provident fund scheme 认可公积金计划
ZxvqLu approved provision 核准拨款
4hymQ3
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Ym]Dlz,o approved regional stock 认可地区性证券
e *nT+Rp approved retirement scheme 认可退休金计划
.u<i<S approved subordinated loan 核准附属贷款
F9N/_H*+ arbitrage 套戥；套汇；套利
oB BL7/L arbitrageur 套戥者；套汇者
f@G3,u!]i arbitrary amount 临时款项
<'Pp u arrangement 措施；安排；协定
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7p=sX arrears 欠款
?PpGBm2f* arrears of pay 欠付薪酬
('9LUFw\ arrears of revenue 逾期未收税款；逾期未收的帐项
>Rnj6A|Q articles of association 组织章程；组织细则；组织章程细则
FQ"
;v" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*>=|"ff ascertainment of profit 确定利润
R)[ l 3 "Asia Clear" “亚洲结算系统”
yf lt2 R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bwr}Ge Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$y2"Q,n+ Asian Development Fund [ADF] 亚洲发展基金
G $P|F6
Asian dollar bond 亚洲美元债券
nVSuvq|S Asian dollar market 亚洲美元市场
xJ0Q8A Asian dollar rate 亚洲美元利率
;z>?-
j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vX9B^W||x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#]g9O ?0$ asked price 沽盘；喊价；索价；卖方报价
)P)Zds@F assessable income 应评税入息
| e&v;48 assessable loss 应评税亏损
=Wgz \uGJ assessable profit 应评税利润
31FQ=(K assessable value 应评税值
.q!U@}k. assessed profit 估定利润
AV t(e6H assessed value 经评估价值
`S&$y4|Vs assessment 评税；评定；估价；评税单
| Z"5zL10 assessment number 评税编号；估价编号
qGH
s2Og assessment of additional tax 补加税评税
c@uNA0
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lZ\8$,B) Assessor 评税主任
);m7;}gE asset price bubbles 资产价格泡沫
Cy WaXp65 asset-backed securities 具资产保证的证券
=m+'orJ1 assets accretion 资产增值
iJ7?6 )\ assets and liabilities 资产与负债
/q3 ]AVV assets betterment statement 资产递增表；资产改进表
eM>f #M assets lending 实物放款；有抵押贷款
hYj!*P)uV assets of the company passing on the death 死者去世时转移的公司资产
@D'NoA@1A assets pledged as security for liabilities 用作负债抵押的资产
H&yK{0H assets portfolio 资产投资组合
GfG!CG^ % assets price 资产价格
D:r+3w:l] assets quality 资产质素
4a]$4LQV assets realization 资产变现
0\Q/$ #3 assets refinancing arrangement 资产再集资安排
D bL=2 assets securitization 资产证券化
H*h 7Y*([ assets situated outside Hong Kong 在香港以外地方的资产
xDJs0 P4 assets stripping 削减资产；拆卖资产
pOe "S assets value 资产值
m\Xgvpv rP assignee 承让人
hxedQvW assignment 转让；转让书；转让契
3 BSJ|o<"= assignment of interest 权益转让
i6.HR?n assignment of letters patent and trade mark 专利证书及商标转让
j9bn|p$DA assignment of property 物业转让；物业转让书
q@"0(Oj assignment right 转让权
a$~pAy5C assignor 转让人
7Zf
* T associate 有联系的人；有关连人士；相联者；合伙人；联系人
YpGG^;M$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WZ3GI
l associate member 附属会员
G(;C~kHX associated body corporate 相联法人团体
\?|FB~.R y associated company 相联公司；联属公司
7M#irCX associated corporation 相联法团
]<zjD%Ez Association of Chartered Certified Accountants [ACCA] [United Kingdom]
h" /y$ 公认会计师公会〔英国〕
5 wT
e? Association of Futures Exchange Brokers 香港期货经纪协会
5d4/}o}%" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:'F7^N3;H association of underwriters 承保人组织
V"r2 t9A assumption of control 接管
g~A~|di| assurance 担保；保险；转易；转易书
$N[R99*x8 assurance of interest 权益的转易
9A-=T>| of at 19XX price 按一九ＸＸ年价格计算
q>E[)\+y at a discount 按赔价计算；按贴水价格计算；打折扣
da,Bnze0 at a premium 按溢价计算；按升水价格计算
Ul/Uk n$ at call 通知付款；按通知
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at constant market price 按固定市价计算
;ye5HlH}. at constant price 按固定价格计算
&` 9p. at cost 按成本计算
)Gu:eYp+` at current market price 按当时市价计算；按现时市价计算
N1vPY]8 at current price 按当时价格计算；按现时价格计算
"s!|8F6$ at factor cost 按要素成本计算；按生产要素成本计算
s_p\
bl. at money-of-the-day price 按付款当日价格计算
.wb[ cCUQ at or better 按指定或较佳价位〔买卖指令〕
4fq: W`9sN at par 按面值计算；平价
!I8m(a xW at sight 见票即付
<u Yeev% at the close 按收市盘
| k:e cw at the opening 按开市盘
X >$s>})Y attestation 见证；见证条款
1c%ee$Q at-the-money option 平价期权
[ 1$p}x attorney 受权人；受托代表人
]m(C}} attornment 新拥有人承认书
eL` }j9 attributable profit 可归属利润
NhgzU+)+ attributable share value 可归属股份价值
l0&Y",vy Auckland Stock Exchange 奥克兰证券交易所
?uBZ"^' auction 拍卖
d`g)(* auctioneer 拍卖商
NO%x
2dx0 audit 审计；核数
L6ifT`;T Audit Commission 审计署
_Z>I"m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"~|;XoMU 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〕
r) SG!;X audit review 帐目审查
@}8~TbP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z
K +C&X audited account 审计帐目；经审计的帐目
6~r O( audited annual account 经审计的周年帐目
R'Uw17I audited balance sheet 经审计的资产负债表
w~n7l97Pw auditor 核数师；核数主任；审计师
q"uP%TN auditor's certificate 核数师证明书；审计师证明书
RaBq@r*( auditor's report 核数师报告；审计师报告
6iZ:0y0t+6 Aussie bond 澳元债券
4uV, $/ austerity budget 紧缩预算
}R\9y bv
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9td[^EB#(h Australia All Ordinaries Index 澳洲所有普通股票指数
c'XvZNf .C Australian Dollar [AUD] 澳元
p[&6hXTd Australian Options Market 澳大利亚期权市场
I.qP$ j Australian Securities Commission 澳洲证券事务监察委员会
n_qDg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_Dv< Australian Stock Exchange 澳大利亚证券交易所
.R<Ke\y/ Austrian Schilling [ATS] 奥地利先令
u[>hs
\3k authentication 认证；鉴证
rRK^vfoJ` authority to purchase 委托购买证；委购书
n1mqe*Mvs/ authorization 认可；核准；授权；授权书
c'LDH h7b authorization by direction 指示授权
jr=>L: authorization by instruction 指令授权
M*xt9'Yd authorization by warrant 令状授权
bTrQ(qp authorization of unit trust 单位信托的认可
yOQEF\ authorized agent 指定代理人
D{ J+}*y authorized capital 法定资本
2!y %nkO* authorized clerk 出市员
)HFl 0[vT authorized dealer 认可交易商
{TWgR2?{C authorized financial institution 认可财务机构
;Bs^+R7 authorized fund 认可基金
!6 k{]v authorized fund house 获授权的基金公司；认可基金公司
, id`=L= authorized institution 认可机构
FX6 *` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"V> 7u{T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k\~A\UIYo authorized insurer 获授权保险人；获认可承保人
3o>.Z; authorized investment 特准投资项目
[8b,}i 1 authorized person 获授权人
; 44?`[oP authorized representative 获授权代表
7LB#\2 authorized share capital 法定股本
G3.MS7 J automated quotation system 自动报价系统
+T R# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|RdiM&C7 自动交易系统〔香港期货交易所有限公司〕
n5yPUJK2L6 automatic adjustment mechanism 自动调整机制
!N:: 1c@C automatic adjustment system 自动调整系统
3XeCaq'N Automatic Clearing House 自动票据交换所
QvF UFawN automatic exchange rates accumulation system 自动化汇率累集系统
[8sL);pJO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\qU .?V[2 automatic teller machine [ATM] 自动柜员机
= h"*1` autopay 自动转帐
BWz7m9 T available assets 可用资产
BwN> ;g_ available fiscal reserve 现存财政储备
-XSu;'4q available profit 可用利润
`T;M=S^y*E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?b&~(,A{ average 平均；平均数；海损
SLiQHWw*J average basic salary 平均基本薪金
xzGs% 01] average consumer expenditure 平均消费开支；一般消费开支
e?&4; average cost 平均成本
:h|nV
~ average cost of land production 增辟土地平均成本
- /s2' average daily turnover 平均每日成交额
]('isq,P average daily wage rate 平均每日工资率
?2g\y@ average expenditure pattern 平均开支模式
I&} M d73
average growth rate 平均增长率
p:,(r{*? average net fixed assets 固定资产平均净值
`GG PkTN average of relatives 相对价格平均数
#\&jM
-.- average price 平均价格
={a8=E!; average propensity to consume 平均消费倾向；一般消费倾向
fRT Q5V average propensity to save 平均储蓄倾向；一般储蓄倾向
Ve4!MM@ti average rate 平均率
F?L TWm average revenue 平均收入；平均收益
GUe&WW:Sqk average stock 平均库存；平均存货
{$<X\\ &r average yearly rent 平均年租
hb>,\46} avoidance of double taxation 避免双重课税
[-@Lbu-| avoidance of tax 避税
