A:
{H V,2-z A share Ａ股；甲类股份
H1nQ.P]_ abatement of tax 减税；减扣免税额
!d\GD8|4 ABN AMRO Bank N.V. 荷兰银行
t {"iIz_S above-the-line expenditure 线上项目支出；经常预算支出
Elp!,(+&6 above-the-line receipt 线上项目收入；经常预算收入
hBhkb ~Oky ABSA Asia Limited 南非联合亚洲有限公司
6\;1<Sw* absolute change 绝对数值变更
yxN!*~BvL absolute expenditure 实际开支
\zU5G#LQ absolute guideline figure 绝对准则数字
}^[@m# absolute interest 绝对权益
CK(ev*@\D, absolute order of discharge 绝对破产解除令
|esjhf}H>v absolute profit margin 绝对利润幅度
fO^6q1a absolute value 实值；绝对值
u`@f ~QP0 absolutely vested interest 绝对既得权益
uw= Ube( absorbed cost 已吸收成本；已分摊成本
?vFh)U absorption 吸收；分摊；合并
k_>{"Rc absorption rate 吸收率；摊配率；分摊率
'I]"= O, ACB Finance Limited 亚洲商业财务有限公司
]5f M?: <l acceptable form of reciprocity 合理的互惠条件
ts<dUO
acceptable rate 适当利率；适当汇率
6ZpcT&yL acceptance agreement 承兑协议
bFezTl{M acceptance for honour 参加承兑
?M M3LA! < acceptor 承兑人；接受人；受票人
0@ lC5-= acceptor for honour 参加承兑人
t3$gwO$ accident insurance 意外保险
yrA zD = Accident Insurance Association of Hong Kong 香港意外保险公会
C-u/{ C P accident insurance scheme 意外保险计划
i@5%d!J accident year basis 意外年度基准
+[/47uFbI accommodation 通融；贷款
lmKq xs4 accommodation bill 通融票据；空头票据
*"FL kC4 accommodation party 汇票代发人
6;frIl; account balance 帐户余额；帐户结余
WgJAr73
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q_y,j & account collected in advance 预收款项
DXW?;|8)O account current book 往来帐簿
^YJA\ d@ account of after-acquired property 事后取得的财产报告
!9xANSb account of defaulter 拖欠帐目
j9ta0~x1*6 account payable 应付帐款
7&V^B W account payee only [A/C payee only] 只可转帐；存入收款人帐户
|.O!zRm account receivable 应收帐款
h5rP]dbhXU account receivable report 应收帐款报表
n/oipiYx account statement 结单；帐单；会计财务报表
d[e: }1 account title 帐户名称；会计科目
C'/M/|=Q# accountant's report 会计师报告
_SC Accountant's Report Rules 会计师报告规则
/Jf`x>eiH accounting and auditing procedure 会计与审计程序；会计与核数程序
v7FRTrqjj Accounting Arrangements 《会计安排》
|vN@2h(|" accounting basis 会计基础
<n TmZ-; accounting by Official Receiver 破产管理署署长呈交的帐目
ef}E.Bl Accounting Circular 《会计通告》
QYfAf3te accounting class 会计类别
~}-p5 q2 accounting date 记帐日期；会计结算日期
uuYH6 bw*d accounting for money 款项核算
#r.` V!= Accounting Officer 会计主任
#oJbrh9J6 accounting period 会计报告期；会计期
LQ\
ELJj accounting policy 会计政策；会计方针
VnSj:LUD accounting practice 会计惯例
4Sstg57x~ accounting principle 会计准则
8o 7]XZE=) accounting record 会计记录
~Oq,[,W accounting report 会计报告
&U$8zn~[k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0IgnpeA] Accounting Society of China 中国会计学会
r@[VY g~ accounting statement 会计报表
xSDE6] accounting system 会计制度；会计系统
!N8)C@= accounting transaction 会计事项；帐务交易
zLw h6^?Y accounting treatment 会计处理
207 O[ "Y accounting year 会计年度
j(6$7+2qN accretion 增值；添加
x )VIA] accrual 应计项目；应累算数目
;5 Vk01R accrual basis 应计制；权责发生制
+yb$[E* accrual basis accounting 应计制会计；权责发生制会计
f'6qJk%J accrue 应累算；应计
s> @ #9psm accrued benefit 应累算利益
2Cd
--W+= accrued charges 应计费用
6"Lsui?? accrued cumulative preference share dividend 应累算的累积优先股股息
?FV7|)f accrued expenses 应累算费用
dD^_^'i accrued interest payable 应付利息；应计未付利息
j&[.2PW\ accrued interest receivable 应收利息；应计未收利息
u1) TG "+0 accrued right 累算权益
cxD}t'T accruing profit 应累算的利润
Stw+Dm\! accumulated fiscal reserve 累积财政储备
ok 3 accumulated profit 累积利润；滚存溢利
a|P~LMPM accumulated reserve 累积储备
w
<#*O: accumulation of surplus income 累积收益盈余
ECS<l*i57& acquired assets 既得资产
,/?%y\:J acquisition 收购；购置；取得
N =Uc=I7C acquisition cost 购置成本
@ojg`!, acquisition expenses 购置费用
h 76NR acquisition of 100% interest 收购全部股权
Dl zmAN acquisition of control 取得控制权
Sz|Y$, acquisition of fixed assets 购置固定资产
sh
!~T<yy acquisition of shell “买壳”
W?^8/1U acquisition price 收购价
qXB03}] G act of God 天灾
? gA=39[j acting partner 执事合伙人
~w 1{ zxs active market 买卖活跃的市场；交投畅旺的市场；旺市
fs rg2:kQ active partner 积极参与的合伙人
+(<n |~ active trading 交投活跃
LZQFj/,Jg actual circulation 实际流通
+f\pk \Ith actual cost 实际成本
RUS7Z~5 actual expenditure 实际开支；实际支出
A&|Wvb= actual income 实际入息；实际收入；实际收益
K/wiL69 actual market 现货市场
s -GleX< actual price 现货价；实际价格
* >GIk`!wM actual profit 实际利润
g<2lPH
actual quotation 实盘；实际价位；实际报价
r%y;8 $/- actual year basis 按实际年度计算
mo|Pr LV actuals 实货
uXQ7eXX actuarial investigation 精算调查
I|F~HUzA" actuarial principle 精算原则
K=m9H=IX~T actuarial report 精算师报告
q!hy;K`Jd Actuarial Society of Hong Kong 香港精算学会
''(fH$pY actuarial valuation 精算师估值
f/0v'
Jt actuary 精算师
Siz!/O!' ad referendum agreement 暂定协议；有待覆核的协定
r*i$+ Z ad valorem duty 从价税；按值征税
S2'`|uI ad valorem duty system 从价税制
vJTfo#C| ad valorem fee 从价费
c#{Y wh ad valorem tariff 从价关税
lPRdwg- additional allowance 额外免税额
h;EwkbDQg> additional amount for unexpired risk 未过期风险的额外款额
nE]~E xr additional assessable profit 补加应评税利润
r,u <y_YW additional assessment 补加评税
28T\@zi additional commitment 额外承担
NVO9XK additional commitment vote 额外承担拨款
[+;FV!M6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?AV &@EX2C additional dependent parent allowance 供养父母额外免税额
W>` g;[ W additional provision 额外拨款
RwAbIXG{0 additional stamp duty 附加印花税
Yg=E@F
additional tax 补加税罚款；补加税款
Z:_m}Ya| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jiA5oX^g adjudged bankrupt 被裁定破产
4V u'r? adjudicated bankrupt 裁定破产人
3 x"@**(Q adjudication fee 裁定费；评定印花税额手续费；评估契据费
(
}]37 adjudication of bankruptcy 裁定破产；宣告破产
#*yM2H"7,; adjudication of insolvency 裁定无力偿还债务
943I :, B adjusted actual 经调整的实数；调整后的实数
L4YVH2`0) adjusted current assets 经调整的流动资产；调整后的流动资产
JCw{ ?^F" adjusted figure 经调整的数字；调整后的数额
#<a_: m)@ adjusted liabilities 经调整的负债；调整后的负债
e9~cBG| adjusted loss 经调整的亏损；调整后的亏损
~K5Cr 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
n_""M:X H adjusted profit 经调整的利润；调整后的利润
!l Q#sL` adjusted surplus 经调整的盈余额；调整后的盈余额
Z?~gQ
$ adjusted value 经调整的价值；调整后的价值
c
}<*~w; adjustment 调整；修订；理算〔保险〕
~vW)1Xn K adjustment centre 调剂中心
S|K |rDr0n adjustment lag 调整过程的时间差距；调整时差
\6`v.B&v adjustment mechanism 调整机制
2
) TG adjustment of loss 亏损调整
$ZQl IJZ adjustment process 调整过程；调整程序
6 QN1+MwB adjustment range 调整幅度
GXOFk7 > administered exchange rate 受管制汇率
ps"/}u l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
to99 _2 administration expenses 行政费用
{l0,T0 administration fee 手续费；行政费
R GT_}ni administration in bankruptcy 破产管理
8w)e/*:j administration order 遗产管理令
? .c?Pu administrator 管理人；遗产管理人
8ivRp<9 administrator of the estate 遗产管理人
`t{D 7 I7 admission of debt 债项承认书
{E!$ xY8 admission of proof 接纳债权证明
_:wZmZU} advance 放贷款项；垫付款项；预支款项；预付款项
wr H7 pd advance account 暂支帐目；预付款帐户
jZX Vsd advance compensation 预付补偿金
-M"IVyy@ advance from shareholder 股东垫款
.cw!ls7d advance pending reimbursement 预支以待日后付还
kRmj"9 oA advanced economy 先进经济体系
#V<`U:. advancement 预付；预付财产
)-0[ra] advances warrant 垫款令
e Q $N:] advancing 贷出
' 2>l adverse balance 逆差
e{,!|LhpQ adverse exchange 逆汇
yJnPD/i advertisement addressed to shareholders 在报章刊登的致股东通告
]UK`?J=t2g advice for collection 托收通知书
:&Qb>PH[ advice of drawing 提款通知书；汇票通知书
pG0 !ALT advice of payment 付款通知
|if '_x1V Advisory Committee [Securities and Futures Commission]
|WB"=PE 谘询委员会〔证券及期货事务监察委员会〕
$GQphXb$ Advisory Committee on Diversification 经济多元化谘询委员会
.W!tveX8- affidavit 誓章；遗产申报誓章
}C=Quy%Z< affidavit of no receipt 述明无收款的誓章
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Lu?NpIi affiliate 联号；联营公司；附属公司
^fkC yE;= affiliated company 附属公司；联号；联营公司
M6 # \na affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0;}Aj8Fle affordability 负担能力
?sV[MsOsC African Development Bank [AfDB] 非洲开发银行
;5<P|:^ after-acquired property 事后取得的财产
0r1g$mKb after-hours dealing 市后交易
-Bj.hx* after-tax profit 税后盈利；税后利润；税后溢利
f.@Xjf agency agreement 代理协议
/
>%L[RJ4 agency expenses 代理机构的开支
#-,g&)`] agency fee 代理费
llNXQlP\B Agency Law 《代理法》
1XG$ z@NN agent 代理人；承销人
/v5qyR7an agent of company 公司代理人
=KV@&Y^x4 agent's fee 代理人费；经纪费
?~!tM}X0:3 aggregate 总计；总数；总体数字
H \ 3M aggregate amount 总款额；总额
_HwpPRVP/ aggregate assets and liabilities 总体资产与负债
]22C )< aggregate at constant price 按固定价格计算的总体数字
(/'h4KS@ aggregate demand 总需求
KZ]r8 aggregate gross position 总持仓量
h9)RJSF4 aggregate limit 总限额
sN-oEqS aggregate of salaries tax 合计薪俸税
o"RJ.w:dn aggregate performance 总体表现；总体业绩
T$u~ E1 aggregate supply 总体供应
CQ<8P86gt aggregate surplus 总盈余
UIn^_}jF` aggregate total 整体总额
?gLAW z aggregate value 总值；合计价值
(s0 88O aggregated basis 合计基准
J2'K?|,m aggregated net chargeable income 合计应课税入息实额
l DC }HC aggregation 合并计算；合计；总和
Hr6 wgYPi aggregation of incomes of husband and wife 夫妇入息合并计算
pr UH jS aggregation of property 财产的总和
$R"; agio 差价；贴水
0rcjorWI 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》
HM) :" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_e_4Q)z-a 《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》
R3?:\d{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)i0 $j)R 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;|6FdU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2hy NVG&$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sYW[O"oNi agreement for a settlement 授产协议
Ih() /( agreement for assignment 转让协议
Yq
J]7V\ agreement for sale 售卖协议；买卖协议
[.a;L"> agreement for sale and purchase 买卖协议
[%jxf\9jJ_ agreement for the payment of interest 支付利息协议
FOSbe] agreement for the repayment of money 还款协议
)
o xIzF agreement of reinsurance 再保险协议
d5:tSO Agricultural Bank of China 中国农业银行
K@6`-|I air passenger departure tax 飞机乘客离境税
TMww Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{ UOhVJy airport tax 机场税
WO@H* alcohol duty 酒精税
8[~~ gYl alienation 让与；让渡；转让
dgslUg9z3g alimony 生活费；赡养费
l
DnMjK\M All Ordinaries Index [AOI] 所有普通股指数
Z:|9N/>T all risks 全险；综合险
JR)/c6j All Sales Record for Stock Market 《股票市场成交报告》
SF^x=[ir Allied Capital Resources Limited 新联财务有限公司
xZyeX34{M; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/$Z
m~Mp allocation letter 拨款信件
k-F dj5/ allocation of fund 分配款项；预留款项
q`[K3p
allocation of profit 利润分配；溢利分配
{y b D allocation warrant 拨款令
8?1o<8hV allotment 分配；配股
LE K/mCL allotment notice 股份配售通知；配股通知
0 I
@$ 0Gg allotment of shares 股份分配
5>P7]?U.] allowable 可获宽免；免税的
wyzOcx>M allowable business loss 可扣除的营业亏损
|!Fk 2Je, allowable expenses 可扣税的支出
/[iG5~G allowance 免税额；津贴；备抵；准备金
69/?7 r allowance for debts 债项的免税额
G'9{a' allowance for depreciation by wear and tear 耗损折旧免税额
JOHR mfqR allowance for funeral expenses 殡殓费的免税额
(]XbPW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?+Q$#pb allowance for repairs and outgoings 修葺及支出方面的免税额
f>z`i\1oO allowance to debtor 给债务人的津贴
5oJ Du x } alteration of capital 资本更改
{ 5-zyE alternate trustee 候补受托人
[O_^MA,z amalgamation 合并
w;+ br ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AW/wI6[T ambit of charges 征税范围；收费范围
/EU ; ?O amended valuation 经修订的估值
"yW&<7 u1 American Commodities Exchange 美国商品交易所
hiwIWd:H American Express Bank Limited 美国运通银行
Gs_qO)~xo American Stock Exchange 美国证券交易所
0[)VO[ amortization 摊销
PrSkHxm amount due from banks 存放银行同业的款项
l E^*t`+ amount due from banks abroad 存放海外银行同业的款项
wb i3lH:; amount due from holding companies 控股公司欠款
U^rm: *f amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款
ax_YKJ5#P amount due to banks abroad 海外银行同业的存款
\QT9HAdd@ amount due to holding companies 控股公司存款
,H39V+Y* amount due to local banks 本港银行同业的存款
[(|v`qMv/g amount due to outport banks 外埠银行同业的存款
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+4{4{ amount for note issue 发行纸币的款额
J &{xP8uq_ amount of bond 担保契据的款额
BS7J#8 cu amount of consideration 代价款额
<uD qYT$6 amount of contribution 供款数额
MCU9O amount of indebtedness 负债款额
Q 0~j$Jc amount of principal of the loan 贷款本金额
^.vmF>$+I amount of rates chargeable 应征差饷数额
8a>SC$8" amount of share capital 股本额
6^E`Sa! s amount of sums assured 承保款额
o@/xPo| amount of variation 变动幅度
Uo6(|m m amount of vote 拨款数额
DMd ,8W7a amount payable 应付款额
:<GfET Is amount receivable 应收款额
>vujZw_0> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jK3\K/ob( analysis 分析
&g0g]G21*I ancillary risk 附属风险
: #$F)]y'\ annual account 周年帐目；周年帐目报表；年度决算；年结
yN\e{;z` annual accounting date 年结日期
:wipE]~ 4t annual allowance 每年免税额；年积金；年度津贴；年津
-;pOh;W G annual balance 年度余额
ooE{V*Ie annual disposable income 每年可动用收入
O
k7zpq annual estimates 周年预算
2\0Oji\6 annual fee 年费
73
V"s annual general meeting 周年大会
-@M3Dwsi3 annual growth rate 年增率；每年增长率
R ri`dmH annual long-term supplement 长期个案每年补助金
6Cc7 ejt|u annual pensionable emolument 可供计算退休金的年薪
7> n"}8i annual report 年报
>]&X ^V%Q# Annual Report on the Consumer Price Index 《消费物价指数年报》
S&?7K-F>_o annual return 周年报表；周年申报表；每年报税表格
hz\WZ^ Annual Return Rules 《周年报表规则》
l6 7KJ annual review of consumer prices 每年消费物价回顾
%0XvJF)s annual roll-forward basis 逐年延展方式
S LGW: annual salary 年薪
tln1eN((q annual statement 年度报表；年度决算表
6OB" , 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
M"U OgS annuitant 年金受益人
`,Orf ZMb annuity 年金
_k2w(ew? annuity contract 年金合约
f=aIXhiYU annuity on human life 人寿年金
ssl&5AS antecedent debt 先前的债项
8h.V4/? ante-dated cheque 倒填日期支票
^%#grX# anticipated expenditure 预期开支
aB"xqh)a}T anticipated net profit 预期纯利
Rj6|Y"gq9 anticipated revenue 预期收入
AhxGj+ anti-inflation measure 反通货膨胀措施
C1QV[bJK anti-inflationary stance 反通货膨胀立场
mhzYz;} apparent deficit 表面赤字
; 7rv apparent financial solvency 表面偿债能力
6G_<2bO apparent partner 表面合伙人
Q $a application for personal assessment 个人入息课税申请书
k+1gQru{d application of fund 资金应用
B?6QMC; application to release as liquidator and to destruct the books of accounts and documents
-BhTkoN) 申请免除清盘人职务及毁灭帐簿与文件
s@ !$='| appointed actuary 委任精算师
<KQ(c`KW7 appointed auditor 委任核数师；委任审计师
m 22wF>9 appointed trustee 委任的受托人
AyV rk
8G appointer 委任人
}9&9G% apportioned pro rata 按比例分摊
8eyl,W=dn apportionment 分配；分摊
1 Z[f
{T) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CMl~=[foW apportionment formula 分摊方程式
wss?|XCI apportionment of estate duty 遗产税的分摊
C;qMw-*F appraisal 估价；评估
$<w)j! appreciable growth 可观增长
)`?%] D appreciable impact 显着影响
N 8t=@~] appreciable increase 可观增长
N.hzKq][ appreciation 增值；升值
W3JF5* appreciation against other currencies 相对其他货币升值
.zC*Z&e,.[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A ';QuWdT appreciation tax 增值税
{ p/YCch, appropriation 拨款；拨用；拨付
]vo_gKZ appropriation account 拨款帐目
G r)-5qh Appropriation Bill 拨款法案
9_huI'"p appropriation-in-aid system 补助拨款办法
m{(+ 6-8|m approved assets 核准资产
NP_?f%( approved basket stock 认可一篮子证券
K
,isjh2 approved budget 核准预算
` |Fp^gM approved charitable donation 认可慈善捐款
Ceg!w#8 Z, approved charitable institution 认可慈善机构
"s_Z& approved currency 核准货币；认可货币
kGHC]Fb) approved estimates 核准预算
|_zO_F rtp approved estimates of expenditure 核准开支预算
bd \=h1 approved overseas insurer 核准海外保险人
MR;X&Up6! approved overseas trust company 核准海外信托公司
) Yj%# approved pooled investment fund 核准汇集投资基金
EUcKN1 approved provident fund scheme 认可公积金计划
+m /,,+4 approved provision 核准拨款
Jqfm@Y approved redeemable share 核准可赎回股份
u#j C#u^M approved regional stock 认可地区性证券
w *~Tm >U approved retirement scheme 认可退休金计划
OJ,m1{9$} approved subordinated loan 核准附属贷款
h? j_Ry arbitrage 套戥；套汇；套利
oH-8r: { arbitrageur 套戥者；套汇者
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!S9d arbitrary amount 临时款项
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b?* arrangement 措施；安排；协定
U Cb02h arrears 欠款
m#H_*L0 arrears of pay 欠付薪酬
T V :<TR arrears of revenue 逾期未收税款；逾期未收的帐项
`X8@/wf# articles of association 组织章程；组织细则；组织章程细则
_gV8aH ZyM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G[z
.&l ascertainment of profit 确定利润
'%7 Bx of "Asia Clear" “亚洲结算系统”
V4K'R2t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f)6)) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-dRFA2 Y Asian Development Fund [ADF] 亚洲发展基金
M-MKk:o Asian dollar bond 亚洲美元债券
]gP5f @` Asian dollar market 亚洲美元市场
>. DC!QV Asian dollar rate 亚洲美元利率
|wp ,f%WK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e!X(yJI[O6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g9>~HF$U asked price 沽盘；喊价；索价；卖方报价
k-jahm4 assessable income 应评税入息
oXgdLtsu assessable loss 应评税亏损
IeTdN_8 assessable profit 应评税利润
jw>h k assessable value 应评税值
jk7 0u[\ assessed profit 估定利润
S/gm.?$V assessed value 经评估价值
nhH;?D3 assessment 评税；评定；估价；评税单
Pe$6s:|NS assessment number 评税编号；估价编号
o"q+,"QL assessment of additional tax 补加税评税
S`= WF^ assessment of performance 业绩评估；实绩评价
-Kxc$} Assessor 评税主任
V|FrN* m asset price bubbles 资产价格泡沫
v 1+U;Th>g asset-backed securities 具资产保证的证券
n Wa NT- assets accretion 资产增值
gH7z assets and liabilities 资产与负债
APSgnf assets betterment statement 资产递增表；资产改进表
b?VV'{4 assets lending 实物放款；有抵押贷款
@x{`\AM|% assets of the company passing on the death 死者去世时转移的公司资产
j43$]'- assets pledged as security for liabilities 用作负债抵押的资产
G0d&@okbFC assets portfolio 资产投资组合
?F@%S3 h. assets price 资产价格
Z4q~@|+% assets quality 资产质素
U A-7nb assets realization 资产变现
pn %#w*' assets refinancing arrangement 资产再集资安排
aV|9H assets securitization 资产证券化
QLo(i assets situated outside Hong Kong 在香港以外地方的资产
&ab|2*3?X assets stripping 削减资产；拆卖资产
p3]Q^KFS assets value 资产值
l-O$ m assignee 承让人
2 y8~#*O assignment 转让；转让书；转让契
lU.Kc assignment of interest 权益转让
PHr a+NY#A assignment of letters patent and trade mark 专利证书及商标转让
A Eg(m<t assignment of property 物业转让；物业转让书
SvuTc!$? assignment right 转让权
i[nF .I5*f assignor 转让人
X 0$@Ik
associate 有联系的人；有关连人士；相联者；合伙人；联系人
kgW @RD| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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zk(RNZ associate member 附属会员
SF<Vds}A2 associated body corporate 相联法人团体
}31Z X associated company 相联公司；联属公司
Z i
ESlf$ associated corporation 相联法团
|a(fejO3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#h'@5 l 公认会计师公会〔英国〕
:td ~g;w Association of Futures Exchange Brokers 香港期货经纪协会
P LR0#).n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&|o$=Ad association of underwriters 承保人组织
*l+Cl%e assumption of control 接管
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assurance 担保；保险；转易；转易书
1mgLX_U 9 assurance of interest 权益的转易
hYg'2OG at 19XX price 按一九ＸＸ年价格计算
kf rY1 at a discount 按赔价计算；按贴水价格计算；打折扣
/@Y CA}|/ at a premium 按溢价计算；按升水价格计算
J"CJYuGW, at call 通知付款；按通知
<" tDAx at constant market price 按固定市价计算
"@ E3MTW at constant price 按固定价格计算
?J!3j{4e at cost 按成本计算
*yaw$oB at current market price 按当时市价计算；按现时市价计算
QU5Sy oL[ at current price 按当时价格计算；按现时价格计算
>fs 2kha at factor cost 按要素成本计算；按生产要素成本计算
iEHh{ H( at money-of-the-day price 按付款当日价格计算
f ~h~5 at or better 按指定或较佳价位〔买卖指令〕
Y`ihi,s`H at par 按面值计算；平价
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- at sight 见票即付
c:hK$C)T at the close 按收市盘
Gt-UJ-RR y at the opening 按开市盘
$:bih4 @> attestation 见证；见证条款
a)s;dp}T% at-the-money option 平价期权
9;=dxWf attorney 受权人；受托代表人
/yPXMJ6W~R attornment 新拥有人承认书
( [E]_Q attributable profit 可归属利润
A o/vp-e attributable share value 可归属股份价值
Z S|WnMH Auckland Stock Exchange 奥克兰证券交易所
M"Y0jQ( auction 拍卖
"lVqU auctioneer 拍卖商
l|"6yB | audit 审计；核数
[M+tB" _ Audit Commission 审计署
,T5u'"; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Af-UScD%G 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
;)hw%Z]Jj$ audit review 帐目审查
K~6e5D7 . Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3vic(^Qh audited account 审计帐目；经审计的帐目
=JO^XwUOo audited annual account 经审计的周年帐目
Paf% rv2 audited balance sheet 经审计的资产负债表
|%7cdMC auditor 核数师；核数主任；审计师
`: |@Zln auditor's certificate 核数师证明书；审计师证明书
>FF5x#^&c auditor's report 核数师报告；审计师报告
i'HQQWd Aussie bond 澳元债券
QWO]`q`| austerity budget 紧缩预算
L ^J- ("e_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4,P b g| Australia All Ordinaries Index 澳洲所有普通股票指数
URTzX
2'[ Australian Dollar [AUD] 澳元
HEF?mD3h Australian Options Market 澳大利亚期权市场
^ 4>k%d Australian Securities Commission 澳洲证券事务监察委员会
4 [2_,9} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/DFV$+ 9 Australian Stock Exchange 澳大利亚证券交易所
}VCI=?- Austrian Schilling [ATS] 奥地利先令
?UZ?NY authentication 认证；鉴证
6[ga$nF? authority to purchase 委托购买证；委购书
2W<n5o authorization 认可；核准；授权；授权书
<z)m%*l vU authorization by direction 指示授权
bud &R 4+ authorization by instruction 指令授权
x?,9_va] authorization by warrant 令状授权
Lc2QXeo8 authorization of unit trust 单位信托的认可
q!lP"J authorized agent 指定代理人
P,xwSvO#M authorized capital 法定资本
'+y _\ authorized clerk 出市员
"MOpsb, authorized dealer 认可交易商
R)8s
authorized financial institution 认可财务机构
|(R5e authorized fund 认可基金
+Ic ~ f1zh authorized fund house 获授权的基金公司；认可基金公司
k5BXirB authorized institution 认可机构
LF<wt2?* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-_A$DM!^=w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\Ad7
G i~ authorized insurer 获授权保险人；获认可承保人
kBWrqZ6 authorized investment 特准投资项目
](0mjE04<d authorized person 获授权人
a:rX9-** authorized representative 获授权代表
%5'6Tj authorized share capital 法定股本
oOU1{[ automated quotation system 自动报价系统
%:9oD K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DC4C$AyW
r 自动交易系统〔香港期货交易所有限公司〕
^4Uw8-/ 9 automatic adjustment mechanism 自动调整机制
|`O5Xs1{B automatic adjustment system 自动调整系统
_F(P*[[& Automatic Clearing House 自动票据交换所
$W8Cf[a automatic exchange rates accumulation system 自动化汇率累集系统
hwnJE958L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YlK7;yrq( automatic teller machine [ATM] 自动柜员机
F iAY\4 autopay 自动转帐
n> w`26MMp available assets 可用资产
cNK)5-
U available fiscal reserve 现存财政储备
) ]6h y9< available profit 可用利润
9.OA, 6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)r6E W`$ average 平均；平均数；海损
oy.[+EI`| average basic salary 平均基本薪金
hUpn I@ average consumer expenditure 平均消费开支；一般消费开支
c/3$AUsuO average cost 平均成本
;/O#4]2* average cost of land production 增辟土地平均成本
lx0 ~>K] average daily turnover 平均每日成交额
B{6<;u)[ average daily wage rate 平均每日工资率
Q(7ob}+jQ average expenditure pattern 平均开支模式
~qVz )< average growth rate 平均增长率
2?7(A average net fixed assets 固定资产平均净值
Tbbz'b;{ average of relatives 相对价格平均数
B|=|.qp$) average price 平均价格
0"WDH)7hJ average propensity to consume 平均消费倾向；一般消费倾向
7
h=QW 5 average propensity to save 平均储蓄倾向；一般储蓄倾向
#(;< -7M2 average rate 平均率
v1G"3fy9 average revenue 平均收入；平均收益
$9!D\N,}]C average stock 平均库存；平均存货
XVVD 0^ Q average yearly rent 平均年租
P87#
CAN avoidance of double taxation 避免双重课税
)q~DTR^z- avoidance of tax 避税
