A:
[I%'\CI; A share Ａ股；甲类股份
Kg#s<# h abatement of tax 减税；减扣免税额
*jo1? ABN AMRO Bank N.V. 荷兰银行
hPrE above-the-line expenditure 线上项目支出；经常预算支出
n16TQe"8 above-the-line receipt 线上项目收入；经常预算收入
*ZF:LOnU ABSA Asia Limited 南非联合亚洲有限公司
s:Z1
ZAxv absolute change 绝对数值变更
mp17d$R- absolute expenditure 实际开支
3H,>[&d absolute guideline figure 绝对准则数字
)-S;j)(+ absolute interest 绝对权益
T% 1Kh'92 absolute order of discharge 绝对破产解除令
H^8 t/h absolute profit margin 绝对利润幅度
|p":s3K"Hy absolute value 实值；绝对值
]d,#PF absolutely vested interest 绝对既得权益
R!7a;J} absorbed cost 已吸收成本；已分摊成本
p O IfKd absorption 吸收；分摊；合并
8:}$L)[V absorption rate 吸收率；摊配率；分摊率
3vF-SgCV ACB Finance Limited 亚洲商业财务有限公司
"
{Nw K acceptable form of reciprocity 合理的互惠条件
S{ qn^\0 acceptable rate 适当利率；适当汇率
" gq _^& acceptance agreement 承兑协议
L&qY709 acceptance for honour 参加承兑
T2i\S9X acceptor 承兑人；接受人；受票人
[`=:uUf3 acceptor for honour 参加承兑人
2Jn?'76` accident insurance 意外保险
,\E5et4 Accident Insurance Association of Hong Kong 香港意外保险公会
WvHy}1 W accident insurance scheme 意外保险计划
`;#I_ R_K accident year basis 意外年度基准
kl9<l * accommodation 通融；贷款
1Yy*G-7} accommodation bill 通融票据；空头票据
dF0 :'y accommodation party 汇票代发人
f`_6X~
p account balance 帐户余额；帐户结余
]\o E}7K%r account book 帐簿
5c3& 4,,eR account collected in advance 预收款项
"aeKrMgc6V account current book 往来帐簿
mS >I#? account of after-acquired property 事后取得的财产报告
?=\_U account of defaulter 拖欠帐目
<N\#6m account payable 应付帐款
/ lN09j account payee only [A/C payee only] 只可转帐；存入收款人帐户
EO \@#",a account receivable 应收帐款
Fs1ms) account receivable report 应收帐款报表
vKNxL^x account statement 结单；帐单；会计财务报表
?i Ni hE account title 帐户名称；会计科目
Pna2I B+ accountant's report 会计师报告
X>VxE/ Accountant's Report Rules 会计师报告规则
K2t|d[r accounting and auditing procedure 会计与审计程序；会计与核数程序
[:-o;K\.-a Accounting Arrangements 《会计安排》
*(]@T@yN accounting basis 会计基础
wvg>SfV,e accounting by Official Receiver 破产管理署署长呈交的帐目
S:xG:[N@ Accounting Circular 《会计通告》
=/F\_/Xw accounting class 会计类别
S[o R q accounting date 记帐日期；会计结算日期
xm}`6B^f accounting for money 款项核算
C$fQ[@ Accounting Officer 会计主任
qAR}D~ t accounting period 会计报告期；会计期
XX'Rv]T accounting policy 会计政策；会计方针
K iG/XnS accounting practice 会计惯例
[[d@P%X& accounting principle 会计准则
D`r_ Dz accounting record 会计记录
5} _DyoV accounting report 会计报告
&|)
(lX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3W}xYYs] ^ Accounting Society of China 中国会计学会
#ui7YUR=2 accounting statement 会计报表
;/<J& #2. accounting system 会计制度；会计系统
v0S7 ]?_ accounting transaction 会计事项；帐务交易
S h RkL< accounting treatment 会计处理
]; G$~ [ accounting year 会计年度
z3p #` accretion 增值；添加
' 8bT9 accrual 应计项目；应累算数目
B=J/HiwV) accrual basis 应计制；权责发生制
Bc2PF;n accrual basis accounting 应计制会计；权责发生制会计
[P"R+$"
accrue 应累算；应计
Vch!&8xii accrued benefit 应累算利益
h; sdm/ accrued charges 应计费用
7q,M2 v; accrued cumulative preference share dividend 应累算的累积优先股股息
oFUP `p%[ accrued expenses 应累算费用
a] |k w4 accrued interest payable 应付利息；应计未付利息
<IL$8a accrued interest receivable 应收利息；应计未收利息
)9JuQ_ R accrued right 累算权益
+{S^A) accruing profit 应累算的利润
ce P 1mO accumulated fiscal reserve 累积财政储备
NX4}o&mDwn accumulated profit 累积利润；滚存溢利
9b*1-1 " accumulated reserve 累积储备
aj*%$!SU+ accumulation of surplus income 累积收益盈余
zMQ|j_ l9E acquired assets 既得资产
k!6wVJ|_Y acquisition 收购；购置；取得
nFfwVqV acquisition cost 购置成本
Ws(#T hA acquisition expenses 购置费用
3Q"4 -pd acquisition of 100% interest 收购全部股权
S[W|=(f9 acquisition of control 取得控制权
K# d V. acquisition of fixed assets 购置固定资产
0q
^ dpM acquisition of shell “买壳”
=1Mh %/y acquisition price 收购价
$ I-i=:}g act of God 天灾
zSFqy'b.M- acting partner 执事合伙人
xlWTHn!j active market 买卖活跃的市场；交投畅旺的市场；旺市
|);-{=.OdQ active partner 积极参与的合伙人
^~%z Plv active trading 交投活跃
Skd,=r actual circulation 实际流通
Gd 5J<K actual cost 实际成本
Q.G6 y,KR actual expenditure 实际开支；实际支出
u2 xb ^vu actual income 实际入息；实际收入；实际收益
>O&:[CgEF actual market 现货市场
y}bE'Od actual price 现货价；实际价格
*T'>-nm]
actual profit 实际利润
+k4 SN actual quotation 实盘；实际价位；实际报价
h&6v&%S/L actual year basis 按实际年度计算
4aQb+t, actuals 实货
"?Cx4<nsM actuarial investigation 精算调查
?=h{`Ci^ $ actuarial principle 精算原则
i@M^9|Gh actuarial report 精算师报告
ndIU0kq3 Actuarial Society of Hong Kong 香港精算学会
;eRYgC actuarial valuation 精算师估值
xPi/nWl`| actuary 精算师
9}2E + ad referendum agreement 暂定协议；有待覆核的协定
/h MD
Me ad valorem duty 从价税；按值征税
'M#'B QQ5 ad valorem duty system 从价税制
| VL(#U ad valorem fee 从价费
IL]VY1'# ad valorem tariff 从价关税
D,r s) additional allowance 额外免税额
&L S&O additional amount for unexpired risk 未过期风险的额外款额
C%csQ m additional assessable profit 补加应评税利润
-a[] #v9 additional assessment 补加评税
v*7l JNN. additional commitment 额外承担
?Q)z5i'g# additional commitment vote 额外承担拨款
>9.xFiq< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fs cAG\>8 additional dependent parent allowance 供养父母额外免税额
5/O;&[l Yy additional provision 额外拨款
?X.MKNbp additional stamp duty 附加印花税
I (dMiL additional tax 补加税罚款；补加税款
bNG;`VZ% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ge> % ?\ adjudged bankrupt 被裁定破产
^{T3lQvt adjudicated bankrupt 裁定破产人
)c#m<_^
adjudication fee 裁定费；评定印花税额手续费；评估契据费
]jz%])SzH adjudication of bankruptcy 裁定破产；宣告破产
[1Y x#t adjudication of insolvency 裁定无力偿还债务
-PSI^%TR# adjusted actual 经调整的实数；调整后的实数
w8Mi: ;6 adjusted current assets 经调整的流动资产；调整后的流动资产
XKU+'Tz adjusted figure 经调整的数字；调整后的数额
qi\!<clv adjusted liabilities 经调整的负债；调整后的负债
Sh=P x9'i adjusted loss 经调整的亏损；调整后的亏损
YpT x1c- 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
,rp-`E5ap adjusted profit 经调整的利润；调整后的利润
,HxsU,xiG adjusted surplus 经调整的盈余额；调整后的盈余额
[~ sXjaL8 adjusted value 经调整的价值；调整后的价值
:_q adjustment 调整；修订；理算〔保险〕
~iZMV ?w adjustment centre 调剂中心
btK| U adjustment lag 调整过程的时间差距；调整时差
# Pulbk8 adjustment mechanism 调整机制
@]# 0ji S adjustment of loss 亏损调整
vRLkz4z adjustment process 调整过程；调整程序
@JWoF^U adjustment range 调整幅度
aNpeePF)z administered exchange rate 受管制汇率
[*j
C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6N&S3<c4JO administration expenses 行政费用
$ GyO+xF administration fee 手续费；行政费
"bRg_]\q6 administration in bankruptcy 破产管理
>Udb*76
D administration order 遗产管理令
~R]E=/ m| administrator 管理人；遗产管理人
Ne<"o]_M administrator of the estate 遗产管理人
DG x9 \8^ admission of debt 债项承认书
kN 4nRW9z admission of proof 接纳债权证明
6s833Tmb&r advance 放贷款项；垫付款项；预支款项；预付款项
7R mL#f` advance account 暂支帐目；预付款帐户
av( d0E}}b advance compensation 预付补偿金
D@yg )$;z advance from shareholder 股东垫款
VJX{2$L advance pending reimbursement 预支以待日后付还
XB)e;R advanced economy 先进经济体系
gOI #$-L advancement 预付；预付财产
`MgR/@%hr advances warrant 垫款令
`CI9~h@k advancing 贷出
\guZc}V]:\ adverse balance 逆差
)*I=>v.Jq adverse exchange 逆汇
%6}S'yL advertisement addressed to shareholders 在报章刊登的致股东通告
mN^92@eebC advice for collection 托收通知书
8z^?PZ/ advice of drawing 提款通知书；汇票通知书
K2TO,J3 E advice of payment 付款通知
{R7>-Y[4)2 Advisory Committee [Securities and Futures Commission]
sD$
\!7:b 谘询委员会〔证券及期货事务监察委员会〕
)""i"/ Mn Advisory Committee on Diversification 经济多元化谘询委员会
OYJy;u3 " affidavit 誓章；遗产申报誓章
2sjP": affidavit of no receipt 述明无收款的誓章
,P ?TYk affiliate 联号；联营公司；附属公司
-&#L4AM%(9 affiliated company 附属公司；联号；联营公司
N7%+n*Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8u$Kr q affordability 负担能力
PXcpROg56 African Development Bank [AfDB] 非洲开发银行
oW-Tw@D after-acquired property 事后取得的财产
Q/6T?{\U7 after-hours dealing 市后交易
U&PAs
e after-tax profit 税后盈利；税后利润；税后溢利
JE X{j f agency agreement 代理协议
"aN<3 b agency expenses 代理机构的开支
GdavCw J agency fee 代理费
jK#y7E Agency Law 《代理法》
. *>L D agent 代理人；承销人
OE -$P agent of company 公司代理人
N:!XtYA< agent's fee 代理人费；经纪费
BJ k:h-m [ aggregate 总计；总数；总体数字
J p.Sow aggregate amount 总款额；总额
jMUE &/k aggregate assets and liabilities 总体资产与负债
Z&=K +P aggregate at constant price 按固定价格计算的总体数字
BBw `8! aggregate demand 总需求
L`YnrDZK aggregate gross position 总持仓量
.Lo$uKsW$l aggregate limit 总限额
lnW/T -- aggregate of salaries tax 合计薪俸税
>U^AIaW aggregate performance 总体表现；总体业绩
ics aggregate supply 总体供应
YWeEvo(,= aggregate surplus 总盈余
+~=>72 /r aggregate total 整体总额
p 8BA an3 aggregate value 总值；合计价值
FyYQ4ov0&o aggregated basis 合计基准
{a9Z<P aggregated net chargeable income 合计应课税入息实额
??{ (.`}R~ aggregation 合并计算；合计；总和
-8qLshQ aggregation of incomes of husband and wife 夫妇入息合并计算
6)P ~3 C' aggregation of property 财产的总和
fcb :LPk; agio 差价；贴水
Tfhg\++u 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》
@QtJ/("&WC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/a6\G.C5 《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》
A6}M F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*Xt#04_ 《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》
:7IL|bA< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C/e`O|G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;u,%an<( agreement for a settlement 授产协议
|heh ROUn agreement for assignment 转让协议
3 S:}fPR agreement for sale 售卖协议；买卖协议
C ^Tc9 agreement for sale and purchase 买卖协议
\SnW(,`o X agreement for the payment of interest 支付利息协议
3mZX@h@ agreement for the repayment of money 还款协议
88h-.\%Z agreement of reinsurance 再保险协议
+Bv{A3E9 Agricultural Bank of China 中国农业银行
whoz^n3N E air passenger departure tax 飞机乘客离境税
X#5d d.R R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_< 69d airport tax 机场税
"*#$$e53A alcohol duty 酒精税
ppVjFCv0< alienation 让与；让渡；转让
A,MRK#1u alimony 生活费；赡养费
GC H = X All Ordinaries Index [AOI] 所有普通股指数
Mq42^m:qe all risks 全险；综合险
d6<,R;) All Sales Record for Stock Market 《股票市场成交报告》
Gp$[u4-6M6 Allied Capital Resources Limited 新联财务有限公司
nTY`1w.; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@ .T ' allocation letter 拨款信件
|A 7Yv allocation of fund 分配款项；预留款项
:D-d`OyjG> allocation of profit 利润分配；溢利分配
Ka2U@ fK" allocation warrant 拨款令
`?rPs8+R allotment 分配；配股
@fT*fv
allotment notice 股份配售通知；配股通知
p{!aRB% allotment of shares 股份分配
NaG1j+LN allowable 可获宽免；免税的
(iGk]Rtzt allowable business loss 可扣除的营业亏损
v*Qo bI allowable expenses 可扣税的支出
G-Z_pGer^ allowance 免税额；津贴；备抵；准备金
1QE-[ | allowance for debts 债项的免税额
l},*^Sn<5 allowance for depreciation by wear and tear 耗损折旧免税额
dnNC
=
siY allowance for funeral expenses 殡殓费的免税额
d#I'9O0& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k$}XZ,Q allowance for repairs and outgoings 修葺及支出方面的免税额
O?D*<rwD allowance to debtor 给债务人的津贴
kJ>l, AD/ alteration of capital 资本更改
X6!u(plVQ alternate trustee 候补受托人
*FR
Eh @R amalgamation 合并
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duN0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C>N)~Ut ambit of charges 征税范围；收费范围
1]fqt[*) amended valuation 经修订的估值
;38DB o American Commodities Exchange 美国商品交易所
sqei(OXy American Express Bank Limited 美国运通银行
i5|A\ W v" American Stock Exchange 美国证券交易所
~m[^|w amortization 摊销
W$B>O amount due from banks 存放银行同业的款项
v%/_*69a amount due from banks abroad 存放海外银行同业的款项
]&yO>\MgJB amount due from holding companies 控股公司欠款
Mmbb}(< amount due from local banks 存放本港银行同业的款项
S YB
}
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k 5xzC& amount due to banks abroad 海外银行同业的存款
6"[`"~9'V amount due to holding companies 控股公司存款
E92dSLhs5 amount due to local banks 本港银行同业的存款
+kH*Bh Sj amount due to outport banks 外埠银行同业的存款
;QW6Tgt11 amount for note issue 发行纸币的款额
v(FO8*5DZ amount of bond 担保契据的款额
ep3_G\m amount of consideration 代价款额
! s?vj
< amount of contribution 供款数额
'7
6}6G% amount of indebtedness 负债款额
nBaY| amount of principal of the loan 贷款本金额
q*@7A6:FV> amount of rates chargeable 应征差饷数额
YQ 4;X8I`r amount of share capital 股本额
xRP#}i:m amount of sums assured 承保款额
/t%IU amount of variation 变动幅度
T WEmW&Q amount of vote 拨款数额
<QugV3e amount payable 应付款额
! a ~>;+ amount receivable 应收款额
d'kQE_y2. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tu6c!o ,@ analysis 分析
7}%3Aw6]S ancillary risk 附属风险
^g~Asz5] annual account 周年帐目；周年帐目报表；年度决算；年结
@&S4j]rq annual accounting date 年结日期
45edyQ annual allowance 每年免税额；年积金；年度津贴；年津
oA"t`, 3 annual balance 年度余额
st|$Fu annual disposable income 每年可动用收入
[}9R9G>" annual estimates 周年预算
' >`?T}a, annual fee 年费
_|wgw^.LJ] annual general meeting 周年大会
37a"< annual growth rate 年增率；每年增长率
I^[R]Js annual long-term supplement 长期个案每年补助金
/o.wCy,J< annual pensionable emolument 可供计算退休金的年薪
2
Nr j@q annual report 年报
Z%N{Y x( Annual Report on the Consumer Price Index 《消费物价指数年报》
G!8O*4 +A annual return 周年报表；周年申报表；每年报税表格
IpoZ6 DB$ Annual Return Rules 《周年报表规则》
WsL*P .J annual review of consumer prices 每年消费物价回顾
d&w g\"E annual roll-forward basis 逐年延展方式
&rorBD 5aj annual salary 年薪
7X2g"2\Wm annual statement 年度报表；年度决算表
;q6: *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
2l{ g$44 annuitant 年金受益人
"T <Q#^m annuity 年金
9 vmH$ annuity contract 年金合约
uz&CUvos annuity on human life 人寿年金
R6h(mPYA antecedent debt 先前的债项
8PDt 7
\ ante-dated cheque 倒填日期支票
O!hg@[\B+ anticipated expenditure 预期开支
p` B4 8TW anticipated net profit 预期纯利
'vhgR2/ anticipated revenue 预期收入
Ua,Lg.z anti-inflation measure 反通货膨胀措施
]B :g<}5$4 anti-inflationary stance 反通货膨胀立场
p;"pTGoW i apparent deficit 表面赤字
E&#AX: apparent financial solvency 表面偿债能力
vy,ER< apparent partner 表面合伙人
w-AF5%gX application for personal assessment 个人入息课税申请书
m%+W{N4Wb application of fund 资金应用
GW
?.b_6* application to release as liquidator and to destruct the books of accounts and documents
gJ+MoAM" 申请免除清盘人职务及毁灭帐簿与文件
p=coOWOQ appointed actuary 委任精算师
gv r "F appointed auditor 委任核数师；委任审计师
& *B@qQ appointed trustee 委任的受托人
AG x]srl appointer 委任人
a"b9h{h@ apportioned pro rata 按比例分摊
9<.FwV > apportionment 分配；分摊
F6}Pwz[ c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
DFwkd/3" apportionment formula 分摊方程式
F8Rd#^9PD apportionment of estate duty 遗产税的分摊
c;&m}ImLe. appraisal 估价；评估
P c nr appreciable growth 可观增长
/wljb b/s appreciable impact 显着影响
G+=eu K2] appreciable increase 可观增长
go|/I& appreciation 增值；升值
?#< Fxme appreciation against other currencies 相对其他货币升值
y"]?TEd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I+!w9o2nZ appreciation tax 增值税
'8 1M%K O appropriation 拨款；拨用；拨付
@rRBo :0% appropriation account 拨款帐目
]sd|u[:k Appropriation Bill 拨款法案
d?oupW}uu appropriation-in-aid system 补助拨款办法
1 C{n!l approved assets 核准资产
ivb&J4?y approved basket stock 认可一篮子证券
!qV{OXdrB approved budget 核准预算
gLsl/G approved charitable donation 认可慈善捐款
m[LIM}Gu approved charitable institution 认可慈善机构
!<h*\%; approved currency 核准货币；认可货币
(Vf&,b@U_ approved estimates 核准预算
T8Gx oNm approved estimates of expenditure 核准开支预算
c;xL . approved overseas insurer 核准海外保险人
d}EG I approved overseas trust company 核准海外信托公司
z;zy k approved pooled investment fund 核准汇集投资基金
1U;je,) approved provident fund scheme 认可公积金计划
|[>`3p "& approved provision 核准拨款
|n \HxU3 approved redeemable share 核准可赎回股份
MQ$[jOAqP approved regional stock 认可地区性证券
H2BD 5 approved retirement scheme 认可退休金计划
9 b``l-rO approved subordinated loan 核准附属贷款
qmdl:J|? arbitrage 套戥；套汇；套利
}9/ 30 arbitrageur 套戥者；套汇者
`l9Pk\X[ arbitrary amount 临时款项
s_hf ,QH arrangement 措施；安排；协定
U? [a@Hj{ arrears 欠款
}W#Gf.$6C arrears of pay 欠付薪酬
kUUN2 arrears of revenue 逾期未收税款；逾期未收的帐项
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b-?wzh articles of association 组织章程；组织细则；组织章程细则
~= lm91W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WB'&W= ascertainment of profit 确定利润
-m(9*b{h@ "Asia Clear" “亚洲结算系统”
L~ "~C(g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'\(Us^Ug Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MBIt)d@Ix Asian Development Fund [ADF] 亚洲发展基金
-7fsfcGM$ Asian dollar bond 亚洲美元债券
:U oZ`O~ Asian dollar market 亚洲美元市场
&$lz@Z Asian dollar rate 亚洲美元利率
G!RbM.6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:@y!5[88! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Y#{ L} asked price 沽盘；喊价；索价；卖方报价
T\:Vu{| assessable income 应评税入息
&{!FE`ZC_ assessable loss 应评税亏损
Y/2@PzA| assessable profit 应评税利润
+XLy Pj assessable value 应评税值
w,SOvbAxX2 assessed profit 估定利润
` {c %d assessed value 经评估价值
=5 l7{i*` assessment 评税；评定；估价；评税单
EoD;'+d assessment number 评税编号；估价编号
#~ ^#%G assessment of additional tax 补加税评税
y#F( xm+L assessment of performance 业绩评估；实绩评价
- 8- Assessor 评税主任
x~j>Lvw L asset price bubbles 资产价格泡沫
s]#D;i8 asset-backed securities 具资产保证的证券
hk 3}}jc assets accretion 资产增值
3BAls+<p o assets and liabilities 资产与负债
q!\K!W \ assets betterment statement 资产递增表；资产改进表
\rn:/ assets lending 实物放款；有抵押贷款
s$4!?b$tw assets of the company passing on the death 死者去世时转移的公司资产
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d assets pledged as security for liabilities 用作负债抵押的资产
kl4FVZof assets portfolio 资产投资组合
@] uvpI!h assets price 资产价格
g XZ C% S assets quality 资产质素
dT4?8: assets realization 资产变现
W=|sy-N{2 assets refinancing arrangement 资产再集资安排
x9 bfH1 assets securitization 资产证券化
S t7ZyN1 assets situated outside Hong Kong 在香港以外地方的资产
qa)X\0 assets stripping 削减资产；拆卖资产
)cJ9YKKy assets value 资产值
z lco? Rt assignee 承让人
=3$JeNK9 assignment 转让；转让书；转让契
Qh<_/X? assignment of interest 权益转让
w6zB uW assignment of letters patent and trade mark 专利证书及商标转让
wwE`YY assignment of property 物业转让；物业转让书
~ OD} ` assignment right 转让权
5tdFd"oo assignor 转让人
VI :
!# associate 有联系的人；有关连人士；相联者；合伙人；联系人
es 8%JTi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&<2~ 7?$! associate member 附属会员
lQj3# !1} associated body corporate 相联法人团体
;9PJ K5>~ associated company 相联公司；联属公司
87l(a,#J associated corporation 相联法团
62TWqQ!9d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
kG@~;*;l 公认会计师公会〔英国〕
9dn~nnd'n Association of Futures Exchange Brokers 香港期货经纪协会
Jz(wXp
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
btoye \ rl association of underwriters 承保人组织
JnQ5r>!>3 assumption of control 接管
_LU]5$\b assurance 担保；保险；转易；转易书
= &jLwy assurance of interest 权益的转易
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Je\745 at 19XX price 按一九ＸＸ年价格计算
h}r .(MVt at a discount 按赔价计算；按贴水价格计算；打折扣
U2 m86@E at a premium 按溢价计算；按升水价格计算
LfOXgn\ at call 通知付款；按通知
B*!{LjXV at constant market price 按固定市价计算
o9& 1Ct at constant price 按固定价格计算
hC2 @Gq at cost 按成本计算
! eXDN at current market price 按当时市价计算；按现时市价计算
L lOUK 2tZ at current price 按当时价格计算；按现时价格计算
8MqKS}\H at factor cost 按要素成本计算；按生产要素成本计算
J:LwO at money-of-the-day price 按付款当日价格计算
d|#sgGM<8 at or better 按指定或较佳价位〔买卖指令〕
6yH(u}!. at par 按面值计算；平价
04g =bJ at sight 见票即付
+AkAMZ"Mg at the close 按收市盘
8 SFw| at the opening 按开市盘
;} "!| attestation 见证；见证条款
Ox9WH4E at-the-money option 平价期权
l&#&} 3M attorney 受权人；受托代表人
CzDJbvv ] attornment 新拥有人承认书
NrA?^F attributable profit 可归属利润
zV {_dO attributable share value 可归属股份价值
'qel3Fs" Auckland Stock Exchange 奥克兰证券交易所
t M?3oO auction 拍卖
:j f eY auctioneer 拍卖商
_]zm02| audit 审计；核数
;%wQnhg Audit Commission 审计署
*%'nlAX6% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KYBoGCS > 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
FbO\ #p s audit review 帐目审查
h[H FZv~{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?=$=c8xw audited account 审计帐目；经审计的帐目
o+Cd\D69S audited annual account 经审计的周年帐目
&(&5ao)5 audited balance sheet 经审计的资产负债表
bit@Kv1<C auditor 核数师；核数主任；审计师
]$7 dkP auditor's certificate 核数师证明书；审计师证明书
'PiQ|Nnb| auditor's report 核数师报告；审计师报告
bDK%vx!_ Aussie bond 澳元债券
4'EC(NR7N austerity budget 紧缩预算
kq +`. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2 smQD8t Australia All Ordinaries Index 澳洲所有普通股票指数
k6. < zs 0 Australian Dollar [AUD] 澳元
BO]}E:C9 Australian Options Market 澳大利亚期权市场
e+416
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v Australian Securities Commission 澳洲证券事务监察委员会
X'[93
C|K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]1YyP Australian Stock Exchange 澳大利亚证券交易所
h |m>JDxn Austrian Schilling [ATS] 奥地利先令
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K)/m`{g authentication 认证；鉴证
o m9zb&{tu authority to purchase 委托购买证；委购书
Ib V 7} authorization 认可；核准；授权；授权书
=?9z6= authorization by direction 指示授权
8/4i7oO C authorization by instruction 指令授权
i_< Uk8 authorization by warrant 令状授权
R/5@*mv { authorization of unit trust 单位信托的认可
P:Nj;Cxh authorized agent 指定代理人
lHl1Ny\? authorized capital 法定资本
J+IkTqw authorized clerk 出市员
aG&ay3[& authorized dealer 认可交易商
/D@ ( o`a authorized financial institution 认可财务机构
N5m+r.<; authorized fund 认可基金
lxS CN6 authorized fund house 获授权的基金公司；认可基金公司
gxa @d a authorized institution 认可机构
2o5Pbdel authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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~XDcc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(Qf"|3R4 authorized insurer 获授权保险人；获认可承保人
Fh[ Gq authorized investment 特准投资项目
-%I 0Q authorized person 获授权人
Dx:2/ "v authorized representative 获授权代表
$K-od3h4= authorized share capital 法定股本
r* I u6 automated quotation system 自动报价系统
@ x u/&pbI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*21foBfqh 自动交易系统〔香港期货交易所有限公司〕
b&iJui"7k automatic adjustment mechanism 自动调整机制
\9 FWH}| automatic adjustment system 自动调整系统
Y\cQ "9 Automatic Clearing House 自动票据交换所
@-d0 ~.S automatic exchange rates accumulation system 自动化汇率累集系统
)$Tci p` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XHX$Ur9 automatic teller machine [ATM] 自动柜员机
y&F0IJ|`@M autopay 自动转帐
bi =IIVlH available assets 可用资产
? ?MF8 uv available fiscal reserve 现存财政储备
>o 45vB4o available profit 可用利润
2p6`@8*34 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Wa {()Cz average 平均；平均数；海损
)cF1?2 average basic salary 平均基本薪金
7"|j.Yq$H{ average consumer expenditure 平均消费开支；一般消费开支
J|Af`HJ average cost 平均成本
=A yDVWpE average cost of land production 增辟土地平均成本
335\0~;3 average daily turnover 平均每日成交额
]Sl]G6#Iwv average daily wage rate 平均每日工资率
IJnh@?BC average expenditure pattern 平均开支模式
+xGz~~iNh average growth rate 平均增长率
X!'nfN average net fixed assets 固定资产平均净值
Adyv>T9 average of relatives 相对价格平均数
"~-Y 'O average price 平均价格
O:^m#:[cE average propensity to consume 平均消费倾向；一般消费倾向
Y Y? }/r average propensity to save 平均储蓄倾向；一般储蓄倾向
W{JNN f6G average rate 平均率
,sn/FT^; q average revenue 平均收入；平均收益
+[2X@J average stock 平均库存；平均存货
rE WPVT average yearly rent 平均年租
OI0tgk G avoidance of double taxation 避免双重课税
W5#5RK"uX avoidance of tax 避税
