A:
I_h8)W A share Ａ股；甲类股份
"b#L8kN abatement of tax 减税；减扣免税额
H*h 7Y*([ ABN AMRO Bank N.V. 荷兰银行
+OM9v3qJ above-the-line expenditure 线上项目支出；经常预算支出
5L IbHSK above-the-line receipt 线上项目收入；经常预算收入
_Di";fe? ABSA Asia Limited 南非联合亚洲有限公司
O|Z5SSlk absolute change 绝对数值变更
mvCH$}w8& absolute expenditure 实际开支
fD1a)Az absolute guideline figure 绝对准则数字
Z^fk v absolute interest 绝对权益
~boTh absolute order of discharge 绝对破产解除令
aYmC LLj absolute profit margin 绝对利润幅度
Ki8]+W37 absolute value 实值；绝对值
+V N&kCx) absolutely vested interest 绝对既得权益
4ox[, absorbed cost 已吸收成本；已分摊成本
&B;M.sz~C4 absorption 吸收；分摊；合并
*k (|r> absorption rate 吸收率；摊配率；分摊率
L^7"I 4=(D ACB Finance Limited 亚洲商业财务有限公司
\["'%8[:gR acceptable form of reciprocity 合理的互惠条件
'f?=ks< acceptable rate 适当利率；适当汇率
b! pG&7P acceptance agreement 承兑协议
/W vgC ) acceptance for honour 参加承兑
H J8rb acceptor 承兑人；接受人；受票人
E|Q|Nx!6[ acceptor for honour 参加承兑人
G(;C~kHX accident insurance 意外保险
'5*8'.4Sy Accident Insurance Association of Hong Kong 香港意外保险公会
{p70(
]v accident insurance scheme 意外保险计划
t3w:!' Ato accident year basis 意外年度基准
oa K&!$S] accommodation 通融；贷款
[5iBXOmpS= accommodation bill 通融票据；空头票据
I 'qIc ? accommodation party 汇票代发人
=:5 o"g account balance 帐户余额；帐户结余
_>k& ,p]y account book 帐簿
$?e_ l
account collected in advance 预收款项
?FRuuAS account current book 往来帐簿
HZ+l){u account of after-acquired property 事后取得的财产报告
uxKj7!( # account of defaulter 拖欠帐目
'on8r* account payable 应付帐款
15 /l X account payee only [A/C payee only] 只可转帐；存入收款人帐户
da,Bnze0 account receivable 应收帐款
$U]KIHb account receivable report 应收帐款报表
v'vYN h account statement 结单；帐单；会计财务报表
1dl@2CVS account title 帐户名称；会计科目
"6<L)
8 accountant's report 会计师报告
^`MGlI} Accountant's Report Rules 会计师报告规则
BSMM3jXb accounting and auditing procedure 会计与审计程序；会计与核数程序
DUAI Accounting Arrangements 《会计安排》
dpTeF`N accounting basis 会计基础
rZK;=\ Ot accounting by Official Receiver 破产管理署署长呈交的帐目
& .ilku/ Accounting Circular 《会计通告》
V*C%r:5 ,v accounting class 会计类别
CBVL/pxy accounting date 记帐日期；会计结算日期
o-f;$]yp> accounting for money 款项核算
EV$$wrohQ` Accounting Officer 会计主任
d<@SRHP( accounting period 会计报告期；会计期
z
:q9~ accounting policy 会计政策；会计方针
+IM: jrT( accounting practice 会计惯例
=Ay'\j accounting principle 会计准则
]8c%)%Vi accounting record 会计记录
JSAbh\Mq6 accounting report 会计报告
hbOyrjan x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gpe/ dfyJ9 Accounting Society of China 中国会计学会
L2jjkyX] accounting statement 会计报表
l0&Y",vy accounting system 会计制度；会计系统
GlPd)m` accounting transaction 会计事项；帐务交易
a#k=!
W accounting treatment 会计处理
gI /#7Cr accounting year 会计年度
oQS_rv\Ber accretion 增值；添加
3R=R k accrual 应计项目；应累算数目
~hk;OB ; accrual basis 应计制；权责发生制
E;vF
:?| accrual basis accounting 应计制会计；权责发生制会计
G""L1? accrue 应累算；应计
BS@x&DB accrued benefit 应累算利益
vK10p)ZV accrued charges 应计费用
]DO ~7p[ accrued cumulative preference share dividend 应累算的累积优先股股息
}5?? n~:*5 accrued expenses 应累算费用
Pcs62aE accrued interest payable 应付利息；应计未付利息
Y!K5?kk accrued interest receivable 应收利息；应计未收利息
'@WpJ{]A accrued right 累算权益
VxKD>:3c accruing profit 应累算的利润
l[ P VWM accumulated fiscal reserve 累积财政储备
yt@;yd:OEk accumulated profit 累积利润；滚存溢利
6~r O( accumulated reserve 累积储备
\@K K X accumulation of surplus income 累积收益盈余
XP |qY1 acquired assets 既得资产
H/I1 n\ acquisition 收购；购置；取得
yltzf
#% acquisition cost 购置成本
F70_N($i acquisition expenses 购置费用
l )m]<E X acquisition of 100% interest 收购全部股权
$ OAak acquisition of control 取得控制权
'ZUB:R@[ acquisition of fixed assets 购置固定资产
p[J 8
r{' acquisition of shell “买壳”
VOY#Y*)g acquisition price 收购价
A$a>=U|Z8 act of God 天灾
Q6e;h l acting partner 执事合伙人
O5lP92], active market 买卖活跃的市场；交投畅旺的市场；旺市
v1m'p:7uGB active partner 积极参与的合伙人
w9c^IS active trading 交投活跃
A{QXzoWkg0 actual circulation 实际流通
]5 _6m;g actual cost 实际成本
I.qP$ j actual expenditure 实际开支；实际支出
S
Y7'S# actual income 实际入息；实际收入；实际收益
l"ZfgJ}W actual market 现货市场
$UX^$g G actual price 现货价；实际价格
p T ;{05 actual profit 实际利润
OZ9ud ]@\ actual quotation 实盘；实际价位；实际报价
r@.3.Q actual year basis 按实际年度计算
ifYC&5}SI actuals 实货
,m08t9F actuarial investigation 精算调查
p`CVq `k actuarial principle 精算原则
B/n/b i8T actuarial report 精算师报告
P\3$Y-id Actuarial Society of Hong Kong 香港精算学会
9_07?`Jr
actuarial valuation 精算师估值
%{sL/H_ actuary 精算师
EK
JPe eRY ad referendum agreement 暂定协议；有待覆核的协定
DJu&l ad valorem duty 从价税；按值征税
$ zR[2{bg ad valorem duty system 从价税制
&AS<2h B ad valorem fee 从价费
KXS{@ /"-B ad valorem tariff 从价关税
P_Bhec|#fT additional allowance 额外免税额
[&B}{6wry additional amount for unexpired risk 未过期风险的额外款额
V jc*D] additional assessable profit 补加应评税利润
^-|yF2>` additional assessment 补加评税
?u)[xEx6}+ additional commitment 额外承担
|*5QFp additional commitment vote 额外承担拨款
}Efz+>F 02 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-y+u0,=p. additional dependent parent allowance 供养父母额外免税额
&E{i#r)'T additional provision 额外拨款
>.fN@8[ additional stamp duty 附加印花税
>@T(^=Q additional tax 补加税罚款；补加税款
u QYBq)p| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xwm-)~L4T adjudged bankrupt 被裁定破产
HfN:oww adjudicated bankrupt 裁定破产人
49;2tl;F adjudication fee 裁定费；评定印花税额手续费；评估契据费
)RFE<
Qcj adjudication of bankruptcy 裁定破产；宣告破产
YdT-E adjudication of insolvency 裁定无力偿还债务
r8 uc. z2% adjusted actual 经调整的实数；调整后的实数
*a2 y adjusted current assets 经调整的流动资产；调整后的流动资产
Z#i5=,Bk adjusted figure 经调整的数字；调整后的数额
F[65)"^ adjusted liabilities 经调整的负债；调整后的负债
} $zJdf,\ adjusted loss 经调整的亏损；调整后的亏损
[HV9KAoA adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
a BHV adjusted profit 经调整的利润；调整后的利润
Du*O| adjusted surplus 经调整的盈余额；调整后的盈余额
EXrOP] Kl adjusted value 经调整的价值；调整后的价值
AVx 0a j adjustment 调整；修订；理算〔保险〕
5ZPe=SQ{ adjustment centre 调剂中心
,Z"l3~0\ adjustment lag 调整过程的时间差距；调整时差
7LB#\2 adjustment mechanism 调整机制
eL7rX"! adjustment of loss 亏损调整
UhX`BGpM{ adjustment process 调整过程；调整程序
` s}v6 adjustment range 调整幅度
rf %NfU administered exchange rate 受管制汇率
v.aSf`K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`c-(1 ;Jb administration expenses 行政费用
~5f|L(ODX administration fee 手续费；行政费
QvF UFawN administration in bankruptcy 破产管理
[8sL);pJO administration order 遗产管理令
X` QfOs#\ administrator 管理人；遗产管理人
N;.cZp2 administrator of the estate 遗产管理人
NUclF|G admission of debt 债项承认书
6Ee UiLd admission of proof 接纳债权证明
9m:qQ1[\ advance 放贷款项；垫付款项；预支款项；预付款项
S(5aJ[7Zm advance account 暂支帐目；预付款帐户
F%v?,`_&I advance compensation 预付补偿金
6J\Yi)v< advance from shareholder 股东垫款
>;ucwL i advance pending reimbursement 预支以待日后付还
T N=MZ{L advanced economy 先进经济体系
?b&~(,A{ advancement 预付；预付财产
,uFdhA(i@' advances warrant 垫款令
E7*z.3 advancing 贷出
2yFXX9!@ adverse balance 逆差
:e&P's= adverse exchange 逆汇
wF`9}9q advertisement addressed to shareholders 在报章刊登的致股东通告
zg3q\ ~ advice for collection 托收通知书
KLc<c1BZ advice of drawing 提款通知书；汇票通知书
kp+\3z _ advice of payment 付款通知
D-zqu~f` Advisory Committee [Securities and Futures Commission]
Ef }rMkv 谘询委员会〔证券及期货事务监察委员会〕
rdL>yT/A Advisory Committee on Diversification 经济多元化谘询委员会
`B ^ HW8 affidavit 誓章；遗产申报誓章
Ux2p qPb affidavit of no receipt 述明无收款的誓章
t-vH \ m affiliate 联号；联营公司；附属公司
&
q(D90w. affiliated company 附属公司；联号；联营公司
~IB~>5U! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zqq$PaH* affordability 负担能力
f y| Ae African Development Bank [AfDB] 非洲开发银行
mST/u>' after-acquired property 事后取得的财产
fYU-pdWPT after-hours dealing 市后交易
#\&jM
-.- after-tax profit 税后盈利；税后利润；税后溢利
bB^SD] }C agency agreement 代理协议
E+ 6 5 agency expenses 代理机构的开支
JQ*C F(9 agency fee 代理费
D\:~G}M Agency Law 《代理法》
sf|[oD agent 代理人；承销人
quB .A7~^= agent of company 公司代理人
CVi3nS5Yl agent's fee 代理人费；经纪费
SGU~ LW& aggregate 总计；总数；总体数字
pGy]t aggregate amount 总款额；总额
?1I0V A'] aggregate assets and liabilities 总体资产与负债
Mb I';Mq aggregate at constant price 按固定价格计算的总体数字
h4x R RyK aggregate demand 总需求
IEB|Y aggregate gross position 总持仓量
8bB'[gJ]{ aggregate limit 总限额
J %
B(4` aggregate of salaries tax 合计薪俸税
7[l
"= aggregate performance 总体表现；总体业绩
Dl3Df u8 aggregate supply 总体供应
~6nq$( # aggregate surplus 总盈余
]i=\5FH e aggregate total 整体总额
>Ic)RPO9 aggregate value 总值；合计价值
az (u=} aggregated basis 合计基准
<%(nF+rQA" aggregated net chargeable income 合计应课税入息实额
F:8cd^d~u aggregation 合并计算；合计；总和
&}1PH% 6 aggregation of incomes of husband and wife 夫妇入息合并计算
r+BPz%wM=O aggregation of property 财产的总和
& >AXB6 agio 差价；贴水
;b[% L& Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~CQYF,[Th Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}5RCks;)* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,R
j{^-k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*M t's[8 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
B6gSt3w. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+G3&{#D
? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1RtbQ{2F; agreement for a settlement 授产协议
a& Ti44a[ agreement for assignment 转让协议
rZDmZm?= agreement for sale 售卖协议；买卖协议
xQ
`>\f agreement for sale and purchase 买卖协议
t`
R#pQ agreement for the payment of interest 支付利息协议
/x6,"M[97 agreement for the repayment of money 还款协议
N U*6MT4 agreement of reinsurance 再保险协议
6'e}!O Agricultural Bank of China 中国农业银行
"%aJ 'l2 air passenger departure tax 飞机乘客离境税
yIwAJl7Xf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3|Q:tt'|# airport tax 机场税
"8Ud&o alcohol duty 酒精税
b7It 8 alienation 让与；让渡；转让
r^ ?Q o
alimony 生活费；赡养费
BzqM$F(
L, All Ordinaries Index [AOI] 所有普通股指数
|pv:'']J all risks 全险；综合险
Q a nE] All Sales Record for Stock Market 《股票市场成交报告》
o;XzJ#P Allied Capital Resources Limited 新联财务有限公司
JDi|]JY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9PA\Eo|Yb allocation letter 拨款信件
F/\w4T allocation of fund 分配款项；预留款项
i6)$pARp allocation of profit 利润分配；溢利分配
j*m7&wOE allocation warrant 拨款令
_MfB,CS
allotment 分配；配股
Z J9J*5!C allotment notice 股份配售通知；配股通知
l@FPTHq allotment of shares 股份分配
VRY j&s'@ allowable 可获宽免；免税的
n>t YeN)F< allowable business loss 可扣除的营业亏损
sXm/+I^ allowable expenses 可扣税的支出
[YY[E 7 allowance 免税额；津贴；备抵；准备金
G"bItdb allowance for debts 债项的免税额
zV\\T(R) allowance for depreciation by wear and tear 耗损折旧免税额
QvK-3w;= allowance for funeral expenses 殡殓费的免税额
m4{F-++dk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
nV-A0"z_& allowance for repairs and outgoings 修葺及支出方面的免税额
W6t" n_%?" allowance to debtor 给债务人的津贴
LYPjdp2>"o alteration of capital 资本更改
W'2|hP alternate trustee 候补受托人
!5Ko^: +Y amalgamation 合并
W8Z&J18AU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8[S iIuIV ambit of charges 征税范围；收费范围
[kx_Izi/T amended valuation 经修订的估值
sO~:e?F American Commodities Exchange 美国商品交易所
vu[+UF\G American Express Bank Limited 美国运通银行
4tTK5`7N American Stock Exchange 美国证券交易所
+A 6xY amortization 摊销
T|NNd1> amount due from banks 存放银行同业的款项
`MAluu+b amount due from banks abroad 存放海外银行同业的款项
>-YPCW amount due from holding companies 控股公司欠款
TY[1jW~{r amount due from local banks 存放本港银行同业的款项
g&y'#,'Q~, amount due to banks 银行同业的存款
d/G`w{H}y amount due to banks abroad 海外银行同业的存款
=j]us?5 amount due to holding companies 控股公司存款
I"4j152P| amount due to local banks 本港银行同业的存款
" d3pkY amount due to outport banks 外埠银行同业的存款
G\S\Qe{P~ amount for note issue 发行纸币的款额
ngoo4}
amount of bond 担保契据的款额
Paz
yY amount of consideration 代价款额
xQX,1NbH5 amount of contribution 供款数额
>OVi{NyT amount of indebtedness 负债款额
L+7j4:$B8 amount of principal of the loan 贷款本金额
N\ ?%944R amount of rates chargeable 应征差饷数额
Y,OSQBgk amount of share capital 股本额
P g.PD,&U amount of sums assured 承保款额
#(C2KRRiA amount of variation 变动幅度
HDU tLU d amount of vote 拨款数额
E%\j R amount payable 应付款额
|ahleu amount receivable 应收款额
Q}~of}h/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%j %}iM/(< analysis 分析
JnCp'` ancillary risk 附属风险
] %jlaXb annual account 周年帐目；周年帐目报表；年度决算；年结
c#M 'Mye annual accounting date 年结日期
(.,`<rXw annual allowance 每年免税额；年积金；年度津贴；年津
ps1ndGp~# annual balance 年度余额
3!M;Z7qF] annual disposable income 每年可动用收入
beFVjVVHq annual estimates 周年预算
oR>o/$z$)g annual fee 年费
,.t v#j|A annual general meeting 周年大会
YB/A0 J annual growth rate 年增率；每年增长率
ooY2"\o annual long-term supplement 长期个案每年补助金
Tx%6whd/' annual pensionable emolument 可供计算退休金的年薪
[H-,zY annual report 年报
1\:puC\) Annual Report on the Consumer Price Index 《消费物价指数年报》
bE
_=L=NG annual return 周年报表；周年申报表；每年报税表格
R9Wh/@J] Annual Return Rules 《周年报表规则》
W8j)2nKD annual review of consumer prices 每年消费物价回顾
L
DD^X@q annual roll-forward basis 逐年延展方式
OI"vC1.5 annual salary 年薪
d?(#NP# ; annual statement 年度报表；年度决算表
v drV)^ 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
Q.H y"~ annuitant 年金受益人
nYG$V)iCb annuity 年金
@BWroNg{ annuity contract 年金合约
n<6p 0w annuity on human life 人寿年金
1J<Wth{ antecedent debt 先前的债项
A6Ttx{] ante-dated cheque 倒填日期支票
v]|^.x: anticipated expenditure 预期开支
9E^IEwq ' anticipated net profit 预期纯利
bj4cW\b( anticipated revenue 预期收入
_y&m4V uu anti-inflation measure 反通货膨胀措施
%;kr%%t% anti-inflationary stance 反通货膨胀立场
)NJD+yQ% apparent deficit 表面赤字
1UX"iO x( apparent financial solvency 表面偿债能力
59gt#1k apparent partner 表面合伙人
ALS\}_8 application for personal assessment 个人入息课税申请书
Ql sMMIax application of fund 资金应用
~TC z1UWV application to release as liquidator and to destruct the books of accounts and documents
`2\vDy1,j 申请免除清盘人职务及毁灭帐簿与文件
[8AGW7_ appointed actuary 委任精算师
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hW appointed auditor 委任核数师；委任审计师
U.<';fKnT appointed trustee 委任的受托人
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>Zd0Dn appointer 委任人
/v"u4Ipj apportioned pro rata 按比例分摊
U^SJWYi<Y apportionment 分配；分摊
mMm_=cfv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.|XIF apportionment formula 分摊方程式
3eQ-P8LS apportionment of estate duty 遗产税的分摊
Qrjo@_+w! appraisal 估价；评估
J<Di2b+ appreciable growth 可观增长
#?.Yc%5B appreciable impact 显着影响
yS0YWqv]6@ appreciable increase 可观增长
@mBZu !, appreciation 增值；升值
N*w/\| appreciation against other currencies 相对其他货币升值
kF md):U!R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{LfVV5? appreciation tax 增值税
4VINu 9\V appropriation 拨款；拨用；拨付
_#xS1sD appropriation account 拨款帐目
@Y+YN;57 Appropriation Bill 拨款法案
<wUDcF appropriation-in-aid system 补助拨款办法
}N^.4HOS8 approved assets 核准资产
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approved basket stock 认可一篮子证券
~F?s\kp6 approved budget 核准预算
cmF&1o3_ approved charitable donation 认可慈善捐款
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%sBU approved charitable institution 认可慈善机构
kx8\]' approved currency 核准货币；认可货币
}yZ9pTB.?E approved estimates 核准预算
YG , approved estimates of expenditure 核准开支预算
<RY5ZP approved overseas insurer 核准海外保险人
p Ux ~ approved overseas trust company 核准海外信托公司
ocBfs^ aW approved pooled investment fund 核准汇集投资基金
S05+G}[$ approved provident fund scheme 认可公积金计划
BYuF$[3ya& approved provision 核准拨款
`oP :F[B approved redeemable share 核准可赎回股份
?#"rI6 approved regional stock 认可地区性证券
_]8FCO approved retirement scheme 认可退休金计划
j#d= V@=a approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利
tZmo= 3+: arbitrageur 套戥者；套汇者
<a7y]Py arbitrary amount 临时款项
x>vC;E${" arrangement 措施；安排；协定
8 hx4N arrears 欠款
@Z> {/ arrears of pay 欠付薪酬
]T Q2PVN2 arrears of revenue 逾期未收税款；逾期未收的帐项
v'uWmL7C articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eAN]*: ]g ascertainment of profit 确定利润
%Cbqi.iuQ "Asia Clear" “亚洲结算系统”
| k$^RU<OF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FWI<_KZ O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]s-;*o\H Asian Development Fund [ADF] 亚洲发展基金
x? 3U3\W Asian dollar bond 亚洲美元债券
W 1S7%6y_1 Asian dollar market 亚洲美元市场
8P5yaS_ Asian dollar rate 亚洲美元利率
Rhh5r0 \5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P3X;&i T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'<_nL8A^ asked price 沽盘；喊价；索价；卖方报价
`%}SK~<R assessable income 应评税入息
i356m9j assessable loss 应评税亏损
;Z|X` <6g assessable profit 应评税利润
= TKu2 assessable value 应评税值
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assessed profit 估定利润
bb}zn'x C assessed value 经评估价值
mn;;wp assessment 评税；评定；估价；评税单
m xk :P assessment number 评税编号；估价编号
N9hs<b+N_ assessment of additional tax 补加税评税
7l}P!xa& assessment of performance 业绩评估；实绩评价
P6'Oe|+' Assessor 评税主任
0o~? ]C asset price bubbles 资产价格泡沫
;0D T f asset-backed securities 具资产保证的证券
3 T^f#UT assets accretion 资产增值
-N;$L~`iAt assets and liabilities 资产与负债
l&l& e OE assets betterment statement 资产递增表；资产改进表
UFBggT\ assets lending 实物放款；有抵押贷款
SV#$Cf g assets of the company passing on the death 死者去世时转移的公司资产
o1<Y#db[ assets pledged as security for liabilities 用作负债抵押的资产
4 ti\;55{W assets portfolio 资产投资组合
X!Ag7^E assets price 资产价格
P{j2'gg3 assets quality 资产质素
3lzjY.]Pgv assets realization 资产变现
CY~]lQ assets refinancing arrangement 资产再集资安排
+bpUb0.W assets securitization 资产证券化
D/QSC]" assets situated outside Hong Kong 在香港以外地方的资产
&R+/Ie#0dz assets stripping 削减资产；拆卖资产
;8\w$SPP assets value 资产值
"SC }C assignee 承让人
~+w'b7T,= assignment 转让；转让书；转让契
kt?G\H!} assignment of interest 权益转让
y%%D =" assignment of letters patent and trade mark 专利证书及商标转让
{FRUB(68b assignment of property 物业转让；物业转让书
,aOi:aaZRT assignment right 转让权
j"6r]nc& assignor 转让人
CT5 \8C associate 有联系的人；有关连人士；相联者；合伙人；联系人
l~P%mVC3m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T-e'r associate member 附属会员
s2=rj?g&(X associated body corporate 相联法人团体
"(bnr0 associated company 相联公司；联属公司
Y aiogA associated corporation 相联法团
u^.7zL+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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] 公认会计师公会〔英国〕
<q@/ Yy3 2 Association of Futures Exchange Brokers 香港期货经纪协会
@@~ OA>^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fA"N5qQI( association of underwriters 承保人组织
O@.C.5Ep assumption of control 接管
|R$V[ assurance 担保；保险；转易；转易书
r }351S5( assurance of interest 权益的转易
FW* k O at 19XX price 按一九ＸＸ年价格计算
9e|-sn at a discount 按赔价计算；按贴水价格计算；打折扣
Ze+ p;v at a premium 按溢价计算；按升水价格计算
'}#=I 9=ss at call 通知付款；按通知
6S]K@C=r at constant market price 按固定市价计算
*IBT!@*Q& at constant price 按固定价格计算
SSG57N-T at cost 按成本计算
fz/Ee1T\ at current market price 按当时市价计算；按现时市价计算
Y%<y`]I at current price 按当时价格计算；按现时价格计算
cbe&SxJ at factor cost 按要素成本计算；按生产要素成本计算
r7B.@+QK at money-of-the-day price 按付款当日价格计算
A^lJlr:_` at or better 按指定或较佳价位〔买卖指令〕
c;siMWw; at par 按面值计算；平价
6ub-NtVu at sight 见票即付
NGQBOV at the close 按收市盘
A|jmp~@K)+ at the opening 按开市盘
XC 44]o4jx attestation 见证；见证条款
h r@c 7/L at-the-money option 平价期权
Zo$ ,{rl attorney 受权人；受托代表人
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Qo) * z attornment 新拥有人承认书
= iJfz attributable profit 可归属利润
xvo" "R/g8 attributable share value 可归属股份价值
Y9V%eFY5E Auckland Stock Exchange 奥克兰证券交易所
K1y] auction 拍卖
E"i<fr
T auctioneer 拍卖商
bloe|o! audit 审计；核数
Dp1FX" a) Audit Commission 审计署
d^uE 4F} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,Dh+-} 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〕
KX8$j$yW audit review 帐目审查
FPAy.cljJ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qm9r>m6p@N audited account 审计帐目；经审计的帐目
>ZRCM audited annual account 经审计的周年帐目
{ #?$ p i[ audited balance sheet 经审计的资产负债表
>O0z+tj auditor 核数师；核数主任；审计师
J )R2O{ z auditor's certificate 核数师证明书；审计师证明书
_(A9k{ auditor's report 核数师报告；审计师报告
$z1W0 Aussie bond 澳元债券
sKE7U>mz| austerity budget 紧缩预算
GJTKqr|1O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(]c M ; Australia All Ordinaries Index 澳洲所有普通股票指数
$MW-c*5a Australian Dollar [AUD] 澳元
=Sjr*)<@j Australian Options Market 澳大利亚期权市场
87&BF )] Australian Securities Commission 澳洲证券事务监察委员会
Y dgDMd-1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NT (gXEZ Australian Stock Exchange 澳大利亚证券交易所
S
^5EG;[ Austrian Schilling [ATS] 奥地利先令
Ug}dw a authentication 认证；鉴证
Sr$&]R]^ authority to purchase 委托购买证；委购书
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authorization 认可；核准；授权；授权书
j%w }hGW%, authorization by direction 指示授权
6?B'3~ r authorization by instruction 指令授权
K;uOtbdOK authorization by warrant 令状授权
R0 yPmh,{ authorization of unit trust 单位信托的认可
cXcrb4IKD authorized agent 指定代理人
}u ZtAH| authorized capital 法定资本
[K 5#4k authorized clerk 出市员
^)i5.o\ authorized dealer 认可交易商
:eHD{= authorized financial institution 认可财务机构
A(Tqf.,G authorized fund 认可基金
i^<P@ |q authorized fund house 获授权的基金公司；认可基金公司
* :r6E authorized institution 认可机构
?W Vp,vP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LUPh!)8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_ aJo7 authorized insurer 获授权保险人；获认可承保人
Z ~X \Z. authorized investment 特准投资项目
v w.rkAGY authorized person 获授权人
%#AM }MWIa authorized representative 获授权代表
x6n( BMr authorized share capital 法定股本
!U zMuGj automated quotation system 自动报价系统
8%+F .r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3bWYRW 自动交易系统〔香港期货交易所有限公司〕
B|fh 4FNy automatic adjustment mechanism 自动调整机制
v d{`*|x automatic adjustment system 自动调整系统
;FQ<4 PR$ Automatic Clearing House 自动票据交换所
k 4HE'WY automatic exchange rates accumulation system 自动化汇率累集系统
S*aMUV& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\r.{Ru automatic teller machine [ATM] 自动柜员机
9` a1xnL autopay 自动转帐
Q4H(JD1f) available assets 可用资产
h4iz(* available fiscal reserve 现存财政储备
Y5dt/8Jo available profit 可用利润
1')_^] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[ClDKswq average 平均；平均数；海损
2`Dqu"TWh average basic salary 平均基本薪金
H$@5\pP> average consumer expenditure 平均消费开支；一般消费开支
\]:}lVtxS average cost 平均成本
hXAgT!ZD average cost of land production 增辟土地平均成本
v 0aV>-v average daily turnover 平均每日成交额
H\>0jr ` average daily wage rate 平均每日工资率
rd
)_*{ average expenditure pattern 平均开支模式
G5l?c@o average growth rate 平均增长率
a+-X\qN average net fixed assets 固定资产平均净值
c }-AD r9 average of relatives 相对价格平均数
5%6{ ePh{ average price 平均价格
V/t/uNm average propensity to consume 平均消费倾向；一般消费倾向
z~m{'O` average propensity to save 平均储蓄倾向；一般储蓄倾向
Q
*]d[ average rate 平均率
l* ap$1' average revenue 平均收入；平均收益
g +RgDt9 average stock 平均库存；平均存货
8*bEs c| average yearly rent 平均年租
/W|=Or2oR avoidance of double taxation 避免双重课税
T A9Kg=_ avoidance of tax 避税
