A:
6jdNQC$#B A share Ａ股；甲类股份
s<}d)L( abatement of tax 减税；减扣免税额
^#^\ @jLm ABN AMRO Bank N.V. 荷兰银行
jJ(()EJ above-the-line expenditure 线上项目支出；经常预算支出
y.pwj~s above-the-line receipt 线上项目收入；经常预算收入
9&FFp*'3 ABSA Asia Limited 南非联合亚洲有限公司
h x _,>\@ absolute change 绝对数值变更
L=Pz0 absolute expenditure 实际开支
7'pmW,; absolute guideline figure 绝对准则数字
s ]D&): absolute interest 绝对权益
;QR nZqS v absolute order of discharge 绝对破产解除令
h3}gg@Fm absolute profit margin 绝对利润幅度
% Ls5:Z= absolute value 实值；绝对值
3hN.`G-E absolutely vested interest 绝对既得权益
1WArgR absorbed cost 已吸收成本；已分摊成本
]\ fXy?2 absorption 吸收；分摊；合并
mBp3_E.t absorption rate 吸收率；摊配率；分摊率
|H.i$8 _A ACB Finance Limited 亚洲商业财务有限公司
z vzS$Gpe acceptable form of reciprocity 合理的互惠条件
ZmJ!ZKKc h acceptable rate 适当利率；适当汇率
Jp'XZ]o\ acceptance agreement 承兑协议
.Mn+ Bd4f acceptance for honour 参加承兑
(JgW")M`cY acceptor 承兑人；接受人；受票人
{giKC)! acceptor for honour 参加承兑人
F|rJ{=x
accident insurance 意外保险
LjE@[ @d Accident Insurance Association of Hong Kong 香港意外保险公会
W .B>"u accident insurance scheme 意外保险计划
tA*hh"9 accident year basis 意外年度基准
Lc0 U-!{G accommodation 通融；贷款
hkK+BmMj\ accommodation bill 通融票据；空头票据
$r>\y (W accommodation party 汇票代发人
]VYv>o`2 account balance 帐户余额；帐户结余
a! _vd B account book 帐簿
efK3{
account collected in advance 预收款项
3!+N} [$iy account current book 往来帐簿
Q|!}&= account of after-acquired property 事后取得的财产报告
c@+ ;4Iz account of defaulter 拖欠帐目
-{a e account payable 应付帐款
1l8kuwH account payee only [A/C payee only] 只可转帐；存入收款人帐户
e:h(, account receivable 应收帐款
vP_V%5~yN account receivable report 应收帐款报表
N33{vx account statement 结单；帐单；会计财务报表
86]})H account title 帐户名称；会计科目
]m>N!Iu accountant's report 会计师报告
z>,fuR?9 Accountant's Report Rules 会计师报告规则
qWQ7:*DL accounting and auditing procedure 会计与审计程序；会计与核数程序
-w0U }Te^ Accounting Arrangements 《会计安排》
3eq V Y0q accounting basis 会计基础
x6d0yJ < accounting by Official Receiver 破产管理署署长呈交的帐目
\Y EV
5
Accounting Circular 《会计通告》
A3\%t@y accounting class 会计类别
eH* u,/ accounting date 记帐日期；会计结算日期
D<.zdTo accounting for money 款项核算
CdT yUl Accounting Officer 会计主任
|o:[*2- accounting period 会计报告期；会计期
6{XdL I accounting policy 会计政策；会计方针
]>K02SVT: accounting practice 会计惯例
/(aKhUjhb accounting principle 会计准则
EmaVd+Sw accounting record 会计记录
H%K,2/Nj accounting report 会计报告
q}nL'KQ,n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Qp~W|zi( Accounting Society of China 中国会计学会
&H Pzm6.3 accounting statement 会计报表
\~1>%F'op accounting system 会计制度；会计系统
~-"<)XPe accounting transaction 会计事项；帐务交易
+2}aCoL\ accounting treatment 会计处理
c {iF accounting year 会计年度
DwQa j"1<% accretion 增值；添加
-rEg(@S % accrual 应计项目；应累算数目
" <GDO L accrual basis 应计制；权责发生制
[M^ur%H accrual basis accounting 应计制会计；权责发生制会计
w
Wx,}= accrue 应累算；应计
W6Os|z9&| accrued benefit 应累算利益
. PzlhTL7 accrued charges 应计费用
C$Y pk\p accrued cumulative preference share dividend 应累算的累积优先股股息
2iUdTy$ accrued expenses 应累算费用
*mqoyOa accrued interest payable 应付利息；应计未付利息
~(TS>ck@ accrued interest receivable 应收利息；应计未收利息
++s=$D accrued right 累算权益
lC/4CPKtV accruing profit 应累算的利润
` "Gd/ accumulated fiscal reserve 累积财政储备
nDR) UR accumulated profit 累积利润；滚存溢利
9w-V +Nf accumulated reserve 累积储备
[WOLUb accumulation of surplus income 累积收益盈余
a\wpJ|3{=T acquired assets 既得资产
oS b,)k@ acquisition 收购；购置；取得
-3M6[`/ acquisition cost 购置成本
eBD7 g- acquisition expenses 购置费用
=h~\nTN acquisition of 100% interest 收购全部股权
zh hH A9 acquisition of control 取得控制权
^-CQ9r* acquisition of fixed assets 购置固定资产
t~xp& LQiY acquisition of shell “买壳”
xh7#\m_U8 acquisition price 收购价
YN \!I act of God 天灾
M P Ma acting partner 执事合伙人
?i. ]|#{Z active market 买卖活跃的市场；交投畅旺的市场；旺市
R< }Yf[T Q active partner 积极参与的合伙人
z 0;+.E! active trading 交投活跃
O k-*xd actual circulation 实际流通
* /S=9n0 actual cost 实际成本
q4XS
E, actual expenditure 实际开支；实际支出
V 0<>Xo% actual income 实际入息；实际收入；实际收益
yqpb_h9 actual market 现货市场
+LwE=unS actual price 现货价；实际价格
*/B-%*#I. actual profit 实际利润
mWUo:(U actual quotation 实盘；实际价位；实际报价
EUv xil actual year basis 按实际年度计算
hWGCYkuW actuals 实货
kan?2x actuarial investigation 精算调查
?#F}mOVAa actuarial principle 精算原则
8oI)q4V actuarial report 精算师报告
QI@!QU$K& Actuarial Society of Hong Kong 香港精算学会
Y'NQt?h actuarial valuation 精算师估值
nw3CI&Y` actuary 精算师
9aw- n* < ad referendum agreement 暂定协议；有待覆核的协定
l\W[WQP h ad valorem duty 从价税；按值征税
K!q:A+ ] ad valorem duty system 从价税制
a7#J af ad valorem fee 从价费
e Mf+b; ~R ad valorem tariff 从价关税
M[ea!an additional allowance 额外免税额
1uTbN additional amount for unexpired risk 未过期风险的额外款额
<~BheGmmy additional assessable profit 补加应评税利润
m: 77pE&o additional assessment 补加评税
8=^o2& additional commitment 额外承担
Ak!l}d additional commitment vote 额外承担拨款
X!0s__I Oc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RVmD& additional dependent parent allowance 供养父母额外免税额
N@UO8'"9K& additional provision 额外拨款
;mV,r,\dH additional stamp duty 附加印花税
Az2HlKF"L additional tax 补加税罚款；补加税款
4
|$|]E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZbJUOa?WF adjudged bankrupt 被裁定破产
f!}c0n b adjudicated bankrupt 裁定破产人
<!h&h adjudication fee 裁定费；评定印花税额手续费；评估契据费
o6^^hc\ adjudication of bankruptcy 裁定破产；宣告破产
)1H$5h adjudication of insolvency 裁定无力偿还债务
kI974:e42 adjusted actual 经调整的实数；调整后的实数
YX+Da"\ adjusted current assets 经调整的流动资产；调整后的流动资产
/8baJ+D"4\ adjusted figure 经调整的数字；调整后的数额
S8+Xk= x adjusted liabilities 经调整的负债；调整后的负债
CCJ!;d;&87 adjusted loss 经调整的亏损；调整后的亏损
/#?lG`'1 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
QKYGeT7&Y' adjusted profit 经调整的利润；调整后的利润
9k_3=KS3N adjusted surplus 经调整的盈余额；调整后的盈余额
e uHX7 adjusted value 经调整的价值；调整后的价值
}}v04~ adjustment 调整；修订；理算〔保险〕
OiAi{ 71 adjustment centre 调剂中心
w$*t.Q* adjustment lag 调整过程的时间差距；调整时差
=R)9_D6I adjustment mechanism 调整机制
y
1fl=i adjustment of loss 亏损调整
zV {[0s adjustment process 调整过程；调整程序
)B@veso{ adjustment range 调整幅度
rvRt R/*?j administered exchange rate 受管制汇率
372ew h3' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jyPY]r administration expenses 行政费用
(S+tQ2bt administration fee 手续费；行政费
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b4 administration in bankruptcy 破产管理
K /h9 x9^ administration order 遗产管理令
jp2AU,Cl administrator 管理人；遗产管理人
94L
P )n administrator of the estate 遗产管理人
{\G4YQ admission of debt 债项承认书
`Nnqdc2 admission of proof 接纳债权证明
Pg%OFhA advance 放贷款项；垫付款项；预支款项；预付款项
$l }MB7 advance account 暂支帐目；预付款帐户
%p?u
^ rq advance compensation 预付补偿金
='=\!md advance from shareholder 股东垫款
@RKw1$BA advance pending reimbursement 预支以待日后付还
Dqu1!f advanced economy 先进经济体系
<{.o+~k advancement 预付；预付财产
Q z;2RELz advances warrant 垫款令
>lqWni advancing 贷出
|M vCEp adverse balance 逆差
hqVx%4s*J
adverse exchange 逆汇
6C>x,kU advertisement addressed to shareholders 在报章刊登的致股东通告
V ^=o@I advice for collection 托收通知书
2E/#fX9!4 advice of drawing 提款通知书；汇票通知书
Y;>0)eP advice of payment 付款通知
+0; n t Advisory Committee [Securities and Futures Commission]
^I9x@t 谘询委员会〔证券及期货事务监察委员会〕
W&y%fd\&3 Advisory Committee on Diversification 经济多元化谘询委员会
&;7\/m*W1 affidavit 誓章；遗产申报誓章
V 0R;q affidavit of no receipt 述明无收款的誓章
0q" &AxNsP affiliate 联号；联营公司；附属公司
Bvp G P affiliated company 附属公司；联号；联营公司
)Rla VAtM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eFvw9B+ affordability 负担能力
Y;S+2])R2 African Development Bank [AfDB] 非洲开发银行
uYiM~^ 0 after-acquired property 事后取得的财产
cYdk, N after-hours dealing 市后交易
|{]\n/M after-tax profit 税后盈利；税后利润；税后溢利
(`gqLPx[ agency agreement 代理协议
p_ =^E *J] agency expenses 代理机构的开支
-8Z%5W` agency fee 代理费
+2`RvQN Agency Law 《代理法》
M~;Ww-./ agent 代理人；承销人
yef@V2Z+ agent of company 公司代理人
<T:u&Ic agent's fee 代理人费；经纪费
MT BN&4[ aggregate 总计；总数；总体数字
6Km@A M] aggregate amount 总款额；总额
_QfA'32 S aggregate assets and liabilities 总体资产与负债
9)s=%dL aggregate at constant price 按固定价格计算的总体数字
o6K\z+.{ aggregate demand 总需求
<9YRSE [Ed aggregate gross position 总持仓量
| "DQ^)3Pi aggregate limit 总限额
+LV~%?W aggregate of salaries tax 合计薪俸税
~j ",ePl aggregate performance 总体表现；总体业绩
azz6_qk8 aggregate supply 总体供应
FVsVY1 aggregate surplus 总盈余
z+&mMP `- aggregate total 整体总额
PoY+Y3 aggregate value 总值；合计价值
Q/r9r*>z aggregated basis 合计基准
zCj]mH`es' aggregated net chargeable income 合计应课税入息实额
Z .<OtsQN aggregation 合并计算；合计；总和
CHv~H.kh' aggregation of incomes of husband and wife 夫妇入息合并计算
XJDp%B aggregation of property 财产的总和
cF3V{b|bU agio 差价；贴水
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!]_o 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》
^KhA\MzY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|/[?] ` 《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》
5`*S'W}\> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xa\{WM==; 《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》
3D[IZ^%VtM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O8TA c]B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B<J} YN agreement for a settlement 授产协议
gI6./;;x agreement for assignment 转让协议
/`>BPQH`} agreement for sale 售卖协议；买卖协议
QNJ )HN Lp agreement for sale and purchase 买卖协议
|"?0H# agreement for the payment of interest 支付利息协议
R8Nr 3M9 ) agreement for the repayment of money 还款协议
F]@vmz r agreement of reinsurance 再保险协议
(S* T{OgO Agricultural Bank of China 中国农业银行
b ;`gxXeL air passenger departure tax 飞机乘客离境税
(e S4$$g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
03L+[F&"? airport tax 机场税
NGtSC_~d alcohol duty 酒精税
9lNO
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alienation 让与；让渡；转让
CWdA8)n. alimony 生活费；赡养费
uV`r_P All Ordinaries Index [AOI] 所有普通股指数
m!SxX&m"G all risks 全险；综合险
v#{Sx>lO All Sales Record for Stock Market 《股票市场成交报告》
C:xg M'~+ Allied Capital Resources Limited 新联财务有限公司
lt`(R*B% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a` A V allocation letter 拨款信件
W~2`o*\ l allocation of fund 分配款项；预留款项
Vb az#I allocation of profit 利润分配；溢利分配
1[OCoj o< allocation warrant 拨款令
w2_$>z allotment 分配；配股
~ cQ./G4 allotment notice 股份配售通知；配股通知
FM$XMD0= allotment of shares 股份分配
x;dyF_*; allowable 可获宽免；免税的
?8X;F"Ba allowable business loss 可扣除的营业亏损
NK;%c-r0v7 allowable expenses 可扣税的支出
~CCRs7V/L allowance 免税额；津贴；备抵；准备金
1p=^I'# allowance for debts 债项的免税额
AX,V*
s allowance for depreciation by wear and tear 耗损折旧免税额
3Cmbt_W V allowance for funeral expenses 殡殓费的免税额
Z5/^pyc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<]xGd!x$ allowance for repairs and outgoings 修葺及支出方面的免税额
_>+!&_h allowance to debtor 给债务人的津贴
q@8Jc[\d alteration of capital 资本更改
P~`gWGC} alternate trustee 候补受托人
xCGa3 X amalgamation 合并
)0 UVT[7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uMKO^D ambit of charges 征税范围；收费范围
E j ` amended valuation 经修订的估值
z)p(
l! American Commodities Exchange 美国商品交易所
|fqYMhA U American Express Bank Limited 美国运通银行
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li!.(b American Stock Exchange 美国证券交易所
^=`7]E [p amortization 摊销
no_;^Ou? amount due from banks 存放银行同业的款项
@a2n{ amount due from banks abroad 存放海外银行同业的款项
?!TFoD2' amount due from holding companies 控股公司欠款
/}A"F[5 amount due from local banks 存放本港银行同业的款项
dZ}gf}.v amount due to banks 银行同业的存款
m1H|C 3u8 amount due to banks abroad 海外银行同业的存款
kT)[<`p amount due to holding companies 控股公司存款
Wd "<u2 amount due to local banks 本港银行同业的存款
ehCGu( = amount due to outport banks 外埠银行同业的存款
0%J0.USkM7 amount for note issue 发行纸币的款额
BV)o F2b: amount of bond 担保契据的款额
=`Ii ?xo amount of consideration 代价款额
Y\s ge amount of contribution 供款数额
N~NUBEKcp amount of indebtedness 负债款额
X<G"Ga L amount of principal of the loan 贷款本金额
"?9rJx$ amount of rates chargeable 应征差饷数额
J]G]
<) amount of share capital 股本额
A1>fNilC9 amount of sums assured 承保款额
g{PE plk amount of variation 变动幅度
]q^6az(Ud amount of vote 拨款数额
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mK z0q amount payable 应付款额
{BV0Y .O amount receivable 应收款额
E;v #' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9u [^9tL+D analysis 分析
k-it#'ll{x ancillary risk 附属风险
\jA#RF.W annual account 周年帐目；周年帐目报表；年度决算；年结
RW"QUT annual accounting date 年结日期
vq?Le j annual allowance 每年免税额；年积金；年度津贴；年津
4# +i\H` annual balance 年度余额
WSEw:pln annual disposable income 每年可动用收入
hK]mnA[Y annual estimates 周年预算
%lsRj)n annual fee 年费
7:/ gO~g I annual general meeting 周年大会
<|-da&7 annual growth rate 年增率；每年增长率
T)c<tIr6 annual long-term supplement 长期个案每年补助金
,J; Cb} annual pensionable emolument 可供计算退休金的年薪
@!'rsPrI annual report 年报
a4 d7;~tZ Annual Report on the Consumer Price Index 《消费物价指数年报》
L5[{taZ, annual return 周年报表；周年申报表；每年报税表格
a
gk w)# Annual Return Rules 《周年报表规则》
W kP`qD3 annual review of consumer prices 每年消费物价回顾
L2\<iJA}c annual roll-forward basis 逐年延展方式
+H{TV#+r annual salary 年薪
q4MR9ig1E_ annual statement 年度报表；年度决算表
{,NF'x4$ 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
[?>\] annuitant 年金受益人
&&PXWR!%] annuity 年金
lcVZ 32MQ annuity contract 年金合约
uH{o JSrK annuity on human life 人寿年金
.9NYa |+0 antecedent debt 先前的债项
216=7O2F ante-dated cheque 倒填日期支票
gwGw anticipated expenditure 预期开支
X 0vcBHh anticipated net profit 预期纯利
A3mvd-k anticipated revenue 预期收入
?3
S{> +' anti-inflation measure 反通货膨胀措施
)4#YS$B$@) anti-inflationary stance 反通货膨胀立场
)JrG`CvdU apparent deficit 表面赤字
/\. [@] apparent financial solvency 表面偿债能力
\s?8}k apparent partner 表面合伙人
jK-b#h.gL application for personal assessment 个人入息课税申请书
C'7DG\pr application of fund 资金应用
r'(*# application to release as liquidator and to destruct the books of accounts and documents
`92P~Y~`W 申请免除清盘人职务及毁灭帐簿与文件
c_4K appointed actuary 委任精算师
rnyXMt.q appointed auditor 委任核数师；委任审计师
;rRV=$y appointed trustee 委任的受托人
38mC+%iC appointer 委任人
b#nI#!p' apportioned pro rata 按比例分摊
xyD2<?dGUb apportionment 分配；分摊
$c {fPFe- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1*GL;W~ix* apportionment formula 分摊方程式
q6PG=9d0B apportionment of estate duty 遗产税的分摊
6Ki!j < appraisal 估价；评估
uf^HDr r<L appreciable growth 可观增长
^c<8|lK L@ appreciable impact 显着影响
\483S]_-z{ appreciable increase 可观增长
Y&<]:) appreciation 增值；升值
=PF2p'.o appreciation against other currencies 相对其他货币升值
1}_4C0h\' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e9R H [: appreciation tax 增值税
VqUCcT appropriation 拨款；拨用；拨付
Zg%tN#6y appropriation account 拨款帐目
\E=MV~:R Appropriation Bill 拨款法案
yJ/Y K appropriation-in-aid system 补助拨款办法
esiU._:u approved assets 核准资产
< 1%}8t" approved basket stock 认可一篮子证券
PN3 Qxi4F approved budget 核准预算
bcq&yL'D approved charitable donation 认可慈善捐款
TSD7R approved charitable institution 认可慈善机构
Xs{PAS0 approved currency 核准货币；认可货币
_7z]zy@PC5 approved estimates 核准预算
{O:{F? approved estimates of expenditure 核准开支预算
aGd
wuD approved overseas insurer 核准海外保险人
j 1;<3)%0 approved overseas trust company 核准海外信托公司
DRpF EWsm approved pooled investment fund 核准汇集投资基金
'KIT^k0"Ih approved provident fund scheme 认可公积金计划
I]` RvT approved provision 核准拨款
iMJt8sd approved redeemable share 核准可赎回股份
:P}3cl_ approved regional stock 认可地区性证券
>zq aV@T approved retirement scheme 认可退休金计划
4/|x^Ky>G approved subordinated loan 核准附属贷款
BK %. wi arbitrage 套戥；套汇；套利
)M.s<Y arbitrageur 套戥者；套汇者
#%Bt!# arbitrary amount 临时款项
& n;*'M
arrangement 措施；安排；协定
EP#2it]0] arrears 欠款
/M%>M] arrears of pay 欠付薪酬
PkrVQH9^w arrears of revenue 逾期未收税款；逾期未收的帐项
g%l ,a3" articles of association 组织章程；组织细则；组织章程细则
|J,z U6 t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?/OF=C# ascertainment of profit 确定利润
kW)3naUf< "Asia Clear" “亚洲结算系统”
o *J*} y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F| eWHw? t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b'\Q/;oz> Asian Development Fund [ADF] 亚洲发展基金
Tk?uJ IS : Asian dollar bond 亚洲美元债券
n !4\w>h Asian dollar market 亚洲美元市场
GZ~Tl0U Asian dollar rate 亚洲美元利率
R|8v dZ%@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,)Q- o2(C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YK)m6zW5 asked price 沽盘；喊价；索价；卖方报价
gMI%!Y assessable income 应评税入息
*rmC3' }s assessable loss 应评税亏损
?4%H(k5A assessable profit 应评税利润
86OrJdD8 assessable value 应评税值
U;#KFZ+~ assessed profit 估定利润
&Gjpc>d assessed value 经评估价值
)vS0Au^C~ assessment 评税；评定；估价；评税单
RFL *
qd4 assessment number 评税编号；估价编号
e&;e<6l&{ assessment of additional tax 补加税评税
n7fhc*}:` assessment of performance 业绩评估；实绩评价
!CUl1L1DSi Assessor 评税主任
8{jXSCP# asset price bubbles 资产价格泡沫
dhtH&:J< ; asset-backed securities 具资产保证的证券
:oZ<[#p"* assets accretion 资产增值
6p4BsWPx assets and liabilities 资产与负债
2.aCo, Kb; assets betterment statement 资产递增表；资产改进表
QcL@3QC assets lending 实物放款；有抵押贷款
U0_)J1Yp assets of the company passing on the death 死者去世时转移的公司资产
9>&zOITTaL assets pledged as security for liabilities 用作负债抵押的资产
bI &<L O assets portfolio 资产投资组合
@4*:qj? assets price 资产价格
U`q keNd assets quality 资产质素
iSCkV2 assets realization 资产变现
kw$ 7G 1Q assets refinancing arrangement 资产再集资安排
-5b|nQuY assets securitization 资产证券化
T&_&l;syA assets situated outside Hong Kong 在香港以外地方的资产
oRCc8& assets stripping 削减资产；拆卖资产
oIE
1j? assets value 资产值
&# 2&V>pE assignee 承让人
X% 'z assignment 转让；转让书；转让契
`[sFh%: assignment of interest 权益转让
?gMx assignment of letters patent and trade mark 专利证书及商标转让
%*gf_ GeM assignment of property 物业转让；物业转让书
5)RZJrN] assignment right 转让权
,,{;G'R| assignor 转让人
aj`&ca8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
" #iJ/ vy Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\EfX3ghPI associate member 附属会员
lD ,2])> associated body corporate 相联法人团体
S?0o[7(x* associated company 相联公司；联属公司
BTkx}KK associated corporation 相联法团
G]=z
![$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Bu(51wU8 公认会计师公会〔英国〕
6j(/uF4!# Association of Futures Exchange Brokers 香港期货经纪协会
'3b\d:hN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ln82pQD2Y~ association of underwriters 承保人组织
.gJ2P?
assumption of control 接管
(!nkv^] assurance 担保；保险；转易；转易书
BD
C DQ assurance of interest 权益的转易
dTg`z,^F at 19XX price 按一九ＸＸ年价格计算
dQj/ Sr at a discount 按赔价计算；按贴水价格计算；打折扣
4`,(*igEv at a premium 按溢价计算；按升水价格计算
63W;N7@ at call 通知付款；按通知
V9oBSP'kt at constant market price 按固定市价计算
ZQfxlzj+X at constant price 按固定价格计算
[e+Y 7M7 at cost 按成本计算
*9j'@2!M at current market price 按当时市价计算；按现时市价计算
NpH8=H9 at current price 按当时价格计算；按现时价格计算
x0<;Rm [u= at factor cost 按要素成本计算；按生产要素成本计算
~ n]5iGz at money-of-the-day price 按付款当日价格计算
]UvB+M]Lv) at or better 按指定或较佳价位〔买卖指令〕
;@eP u at par 按面值计算；平价
*E/Bfp1LIe at sight 见票即付
st RM *. at the close 按收市盘
cLZ D\1Mt at the opening 按开市盘
Z Ts*Y, attestation 见证；见证条款
:TQp,CEa at-the-money option 平价期权
T)mQ+&| attorney 受权人；受托代表人
r{ R-X3s attornment 新拥有人承认书
u} mj )Nk attributable profit 可归属利润
jSem/; attributable share value 可归属股份价值
M/<ypJ Auckland Stock Exchange 奥克兰证券交易所
3:WqUb\QK auction 拍卖
SxR J{m~ auctioneer 拍卖商
9\_s&p=:. audit 审计；核数
9mi@PW}1 Audit Commission 审计署
roS" q~GS, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;73S;IPR 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〕
,t`V^(PEq audit review 帐目审查
l?m"o-Gp3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$nE{%?n-# audited account 审计帐目；经审计的帐目
1b V
G%N audited annual account 经审计的周年帐目
X/4CXtX^ audited balance sheet 经审计的资产负债表
^)dsi auditor 核数师；核数主任；审计师
{"wF;*U.V auditor's certificate 核数师证明书；审计师证明书
<,~OcJG( auditor's report 核数师报告；审计师报告
Ub3$ ` Aussie bond 澳元债券
lO-DXbgql$ austerity budget 紧缩预算
~}_^$l8#-Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iE'_x$i Australia All Ordinaries Index 澳洲所有普通股票指数
]KFh 1 Australian Dollar [AUD] 澳元
?I Gp?R^j" Australian Options Market 澳大利亚期权市场
wiN0|h>, Australian Securities Commission 澳洲证券事务监察委员会
)U\i7[k> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\g34YY^L3 Australian Stock Exchange 澳大利亚证券交易所
&[d'g0pF Austrian Schilling [ATS] 奥地利先令
hCQOwk# authentication 认证；鉴证
Exw d,2> authority to purchase 委托购买证；委购书
ko} & X= authorization 认可；核准；授权；授权书
= '"Yj authorization by direction 指示授权
*ra)u- authorization by instruction 指令授权
:BxO6@>Xc authorization by warrant 令状授权
)?jFz'<r authorization of unit trust 单位信托的认可
Mq91HmC(@ authorized agent 指定代理人
?nc:bC authorized capital 法定资本
LW<Lg N"L- authorized clerk 出市员
g (&cq authorized dealer 认可交易商
u$JAjA authorized financial institution 认可财务机构
6m&GN4Ca authorized fund 认可基金
(XOz_K6c%K authorized fund house 获授权的基金公司；认可基金公司
a?-J j\q authorized institution 认可机构
Ft>B% -; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!{l% 3'2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_f!ko<52 authorized insurer 获授权保险人；获认可承保人
%E%=Za authorized investment 特准投资项目
z_'^=9m authorized person 获授权人
_h1bVd- authorized representative 获授权代表
'pA%lc) authorized share capital 法定股本
*A9v8$ automated quotation system 自动报价系统
v J0v6\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S\Z*7j3;M 自动交易系统〔香港期货交易所有限公司〕
ytj} );,> automatic adjustment mechanism 自动调整机制
jZIT[HM automatic adjustment system 自动调整系统
'Ft81e)/ Automatic Clearing House 自动票据交换所
K Le6V+ki* automatic exchange rates accumulation system 自动化汇率累集系统
7b1
yF,N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
TD\TVK3P automatic teller machine [ATM] 自动柜员机
;* 5z&1O autopay 自动转帐
"pt[Nm76)8 available assets 可用资产
pRfKlTU\ available fiscal reserve 现存财政储备
Z( :\Vj" available profit 可用利润
JSg=9p$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,U9j7E< 4 average 平均；平均数；海损
4"PA7
e average basic salary 平均基本薪金
A#$l;M.3R average consumer expenditure 平均消费开支；一般消费开支
di_ N}x* average cost 平均成本
gB#!g@ average cost of land production 增辟土地平均成本
d)48m}[: average daily turnover 平均每日成交额
.NdsKhg
b average daily wage rate 平均每日工资率
T72Li"00 average expenditure pattern 平均开支模式
=0e> 'Iw2 average growth rate 平均增长率
fe4/[S{a average net fixed assets 固定资产平均净值
1mgw 0QO average of relatives 相对价格平均数
n kq{_;xp average price 平均价格
(6[< +j&. average propensity to consume 平均消费倾向；一般消费倾向
~ DLxIe average propensity to save 平均储蓄倾向；一般储蓄倾向
\R&ZWJKh average rate 平均率
"=?J IQ average revenue 平均收入；平均收益
P,S!Z&! average stock 平均库存；平均存货
6jr}l average yearly rent 平均年租
jhG6,;1zMI avoidance of double taxation 避免双重课税
!/2kJOSp avoidance of tax 避税
