A:
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@E<rW A share Ａ股；甲类股份
JKY abatement of tax 减税；减扣免税额
x,j%3/ J^2 ABN AMRO Bank N.V. 荷兰银行
044Q>Qz, above-the-line expenditure 线上项目支出；经常预算支出
9 Eqv^0u above-the-line receipt 线上项目收入；经常预算收入
KSve_CBOh ABSA Asia Limited 南非联合亚洲有限公司
s Uk&NM%> absolute change 绝对数值变更
:qvA'.L/;z absolute expenditure 实际开支
k[ a5D/b absolute guideline figure 绝对准则数字
5 D[`nU} absolute interest 绝对权益
jP31K{G? absolute order of discharge 绝对破产解除令
[!j;jlh7}, absolute profit margin 绝对利润幅度
P/[}$(&: absolute value 实值；绝对值
<Q@{6 absolutely vested interest 绝对既得权益
p?#xd!tc2N absorbed cost 已吸收成本；已分摊成本
#&Fd16ov absorption 吸收；分摊；合并
, GMuq_H absorption rate 吸收率；摊配率；分摊率
A"wso[{ ACB Finance Limited 亚洲商业财务有限公司
}w5`Oig[ acceptable form of reciprocity 合理的互惠条件
mMtv a}=* acceptable rate 适当利率；适当汇率
M5`wfF,j acceptance agreement 承兑协议
b4CXif acceptance for honour 参加承兑
-ze@~Z@ acceptor 承兑人；接受人；受票人
] ZS/9 $ acceptor for honour 参加承兑人
fl71{jJ_ accident insurance 意外保险
]8|peo{ Accident Insurance Association of Hong Kong 香港意外保险公会
{W%/?d9m accident insurance scheme 意外保险计划
DG/<#SCF accident year basis 意外年度基准
S~\u]j^%y accommodation 通融；贷款
6Z!OD(/e accommodation bill 通融票据；空头票据
kYu"`_n} accommodation party 汇票代发人
/H$/s=YU\U account balance 帐户余额；帐户结余
$*;ke5Dm 4 account book 帐簿
,a\pdEPj account collected in advance 预收款项
*W<|5<<u@ account current book 往来帐簿
WO+_ |*& account of after-acquired property 事后取得的财产报告
T;pe 7" account of defaulter 拖欠帐目
/ S`d? AV account payable 应付帐款
%5/h ;4
account payee only [A/C payee only] 只可转帐；存入收款人帐户
' cf8VD account receivable 应收帐款
.!Os'Y9[ , account receivable report 应收帐款报表
YvPs account statement 结单；帐单；会计财务报表
=Cp}iM account title 帐户名称；会计科目
cp 5 accountant's report 会计师报告
W_ubgCB Accountant's Report Rules 会计师报告规则
$qk(yzY accounting and auditing procedure 会计与审计程序；会计与核数程序
+"D* 0gYD Accounting Arrangements 《会计安排》
"kkZK=}Nv accounting basis 会计基础
Z$ 6yB accounting by Official Receiver 破产管理署署长呈交的帐目
Jc, { n* Accounting Circular 《会计通告》
:\,3=suWq accounting class 会计类别
LYp=o8JW| accounting date 记帐日期；会计结算日期
Y?V>%eBu accounting for money 款项核算
WHv xBd Accounting Officer 会计主任
`KJ BQ K accounting period 会计报告期；会计期
1}jwv_0lL accounting policy 会计政策；会计方针
<rFKJ^ B accounting practice 会计惯例
@(s"5i.`) accounting principle 会计准则
M\jTeB"Z accounting record 会计记录
pax;#*QcQ accounting report 会计报告
l;'c6o0 e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e"6!0Py#* Accounting Society of China 中国会计学会
i>L>3]SRr{ accounting statement 会计报表
x)!NB99(tC accounting system 会计制度；会计系统
e X q}0-*f accounting transaction 会计事项；帐务交易
@M ]7',2" accounting treatment 会计处理
B!+`km5 accounting year 会计年度
9UeK}Rl^n accretion 增值；添加
PH3#\
v.
accrual 应计项目；应累算数目
x@480r accrual basis 应计制；权责发生制
o;2QZ"v accrual basis accounting 应计制会计；权责发生制会计
d`&F accrue 应累算；应计
Oj^qh+r accrued benefit 应累算利益
QKtTy>5 accrued charges 应计费用
h` ,! p accrued cumulative preference share dividend 应累算的累积优先股股息
-%t2_g, accrued expenses 应累算费用
s7}46\/U accrued interest payable 应付利息；应计未付利息
A?/(W_Gt^M accrued interest receivable 应收利息；应计未收利息
I:G4i}mA accrued right 累算权益
uQlQ%n% accruing profit 应累算的利润
`+O7IyTM A accumulated fiscal reserve 累积财政储备
%{ToWLb{I accumulated profit 累积利润；滚存溢利
}0?\H)/edP accumulated reserve 累积储备
$C8nPl' 7 accumulation of surplus income 累积收益盈余
QL_9 a,R'r acquired assets 既得资产
^z\*;
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9 WhZ=
Xk acquisition cost 购置成本
v\:P _J acquisition expenses 购置费用
BR [3i }Ud acquisition of 100% interest 收购全部股权
aZ{]t:] acquisition of control 取得控制权
5T4 !' 4n acquisition of fixed assets 购置固定资产
dCkk5&2n acquisition of shell “买壳”
?#0 |A?U acquisition price 收购价
2[qlEtvQ act of God 天灾
w
`0m[* acting partner 执事合伙人
Juqe%he` active market 买卖活跃的市场；交投畅旺的市场；旺市
(+ibT;!] active partner 积极参与的合伙人
u+Q<> >lU active trading 交投活跃
eAD uk!Iq actual circulation 实际流通
Dw6mSsC/ actual cost 实际成本
l4 +B s!i` actual expenditure 实际开支；实际支出
d`+@
_)ea actual income 实际入息；实际收入；实际收益
n6Qs ug$z actual market 现货市场
t/T WLhx/ actual price 现货价；实际价格
z nxA P| actual profit 实际利润
oX
#WT actual quotation 实盘；实际价位；实际报价
chF@',9t actual year basis 按实际年度计算
.sOEqwO}> actuals 实货
"bC1dl< actuarial investigation 精算调查
-]K9sy)I actuarial principle 精算原则
7A mnxFC actuarial report 精算师报告
#7}1W[y9}l Actuarial Society of Hong Kong 香港精算学会
#{BHH;J+ actuarial valuation 精算师估值
/:OSql5K*< actuary 精算师
%2j R J ad referendum agreement 暂定协议；有待覆核的协定
/$ : w8 ad valorem duty 从价税；按值征税
JgmX =6N ad valorem duty system 从价税制
C6T?D 5 ad valorem fee 从价费
GZwz4=` ad valorem tariff 从价关税
EDf"1b{PX additional allowance 额外免税额
88l\8k4r additional amount for unexpired risk 未过期风险的额外款额
e(~9JP9 additional assessable profit 补加应评税利润
C@3`n;yZ= additional assessment 补加评税
d~F 4 additional commitment 额外承担
;"K;D@xzh] additional commitment vote 额外承担拨款
74p=uQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>{HQ"{Q additional dependent parent allowance 供养父母额外免税额
4,]z additional provision 额外拨款
&x YO6_. additional stamp duty 附加印花税
+338z<'Z! additional tax 补加税罚款；补加税款
p?v. 42R:z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$%P?2g"j, adjudged bankrupt 被裁定破产
'C2 X9/!, adjudicated bankrupt 裁定破产人
<lo\7p$A adjudication fee 裁定费；评定印花税额手续费；评估契据费
7a_tT; f; adjudication of bankruptcy 裁定破产；宣告破产
Ok V*,n adjudication of insolvency 裁定无力偿还债务
u9zEhfg8 adjusted actual 经调整的实数；调整后的实数
[Ep%9(SgA' adjusted current assets 经调整的流动资产；调整后的流动资产
H6t'V%Ys adjusted figure 经调整的数字；调整后的数额
1X pG7 adjusted liabilities 经调整的负债；调整后的负债
\~!!h.xR adjusted loss 经调整的亏损；调整后的亏损
HPz3"3n! 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
"-T[D9(A adjusted profit 经调整的利润；调整后的利润
x,% %^( adjusted surplus 经调整的盈余额；调整后的盈余额
d^(7\lw| adjusted value 经调整的价值；调整后的价值
fFYfb4o adjustment 调整；修订；理算〔保险〕
+ ;LO|! adjustment centre 调剂中心
{T L.2 adjustment lag 调整过程的时间差距；调整时差
h%%ryQQ&< adjustment mechanism 调整机制
~9 [O' adjustment of loss 亏损调整
/f}!G adjustment process 调整过程；调整程序
M(/ATOJ( adjustment range 调整幅度
Db`SNk= administered exchange rate 受管制汇率
4Y5lP00!} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QHDR* tB:{ administration expenses 行政费用
z o|
' administration fee 手续费；行政费
?` lD|~ administration in bankruptcy 破产管理
[. Db56 administration order 遗产管理令
D>fg administrator 管理人；遗产管理人
tP][o494\& administrator of the estate 遗产管理人
o"!C8s_6 admission of debt 债项承认书
~jR4%VF admission of proof 接纳债权证明
[o"<DP6w advance 放贷款项；垫付款项；预支款项；预付款项
ZccvZl ;b advance account 暂支帐目；预付款帐户
ak A7))Q advance compensation 预付补偿金
&.l^> # advance from shareholder 股东垫款
jP{&U&!i advance pending reimbursement 预支以待日后付还
vvI23!H advanced economy 先进经济体系
gHo sPY[ advancement 预付；预付财产
lz7?Z advances warrant 垫款令
S"4eS ,5L| advancing 贷出
%vil ~NU adverse balance 逆差
nSv@F T'~z adverse exchange 逆汇
|z7V1xF advertisement addressed to shareholders 在报章刊登的致股东通告
:pfLa2f+ advice for collection 托收通知书
M>_ vsI^I' advice of drawing 提款通知书；汇票通知书
bFIM 07 advice of payment 付款通知
]t0St~qUL) Advisory Committee [Securities and Futures Commission]
"ze-Mb 谘询委员会〔证券及期货事务监察委员会〕
)dd1B>ej] Advisory Committee on Diversification 经济多元化谘询委员会
E<l/o5<nC affidavit 誓章；遗产申报誓章
[ {$%9lm affidavit of no receipt 述明无收款的誓章
zM,r0Z affiliate 联号；联营公司；附属公司
b'W.l1]<- affiliated company 附属公司；联号；联营公司
>UQY3C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f"*k>=ETI affordability 负担能力
B[I9<4} African Development Bank [AfDB] 非洲开发银行
o 1vK2V after-acquired property 事后取得的财产
%.m+6
zaF after-hours dealing 市后交易
.g 3=L after-tax profit 税后盈利；税后利润；税后溢利
Sx[
eX,q agency agreement 代理协议
En:>c agency expenses 代理机构的开支
n)~*BpL3 agency fee 代理费
au04F]-|j8 Agency Law 《代理法》
lm6hFvEZ agent 代理人；承销人
[~u&#!*W agent of company 公司代理人
W#%s0EN<_ agent's fee 代理人费；经纪费
-72E XO=| aggregate 总计；总数；总体数字
X@"G1j >/ aggregate amount 总款额；总额
!b"?l"C +u aggregate assets and liabilities 总体资产与负债
@)BO`;*$fF aggregate at constant price 按固定价格计算的总体数字
b8e\( Dww aggregate demand 总需求
5Yhcnwdm! aggregate gross position 总持仓量
Z,/K$;YWo aggregate limit 总限额
jM &d i aggregate of salaries tax 合计薪俸税
37$
^ie) aggregate performance 总体表现；总体业绩
b,^Gj]7 aggregate supply 总体供应
Z(7kwhP[` aggregate surplus 总盈余
.G8>U XX aggregate total 整体总额
58Ce>*~ aggregate value 总值；合计价值
4SZ,X^]I> aggregated basis 合计基准
(Kwqa"Hk4{ aggregated net chargeable income 合计应课税入息实额
ly -(F2 aggregation 合并计算；合计；总和
HMCLJ/ aggregation of incomes of husband and wife 夫妇入息合并计算
Xva(R<W7d< aggregation of property 财产的总和
w.-x2Zg}, agio 差价；贴水
%+H _V1F 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》
`UTPX'Vz Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
${Mz O i 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
u<Kowt<ci Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SHX`/ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
>U vP/rp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q1T)H2S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/[< F
f agreement for a settlement 授产协议
J5G<Y*q agreement for assignment 转让协议
&t[[4+Qt agreement for sale 售卖协议；买卖协议
p L"{Uqi agreement for sale and purchase 买卖协议
&{V |%u}v agreement for the payment of interest 支付利息协议
J,
-. 5 agreement for the repayment of money 还款协议
[ ,;e ,ld agreement of reinsurance 再保险协议
Jt=- > Agricultural Bank of China 中国农业银行
=/Gd<qz3 air passenger departure tax 飞机乘客离境税
L N|(Z* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F:!6B b C airport tax 机场税
Nvgi&iBh8 alcohol duty 酒精税
9j:]<?D,A alienation 让与；让渡；转让
509T ? \r alimony 生活费；赡养费
[kg?q5F) All Ordinaries Index [AOI] 所有普通股指数
2y
-
QH all risks 全险；综合险
J'}+0mln All Sales Record for Stock Market 《股票市场成交报告》
S=_u3OH0 Allied Capital Resources Limited 新联财务有限公司
1.du #w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>qo!#vJc
a allocation letter 拨款信件
h m RmU{(Y allocation of fund 分配款项；预留款项
"E\vdhk allocation of profit 利润分配；溢利分配
ga;nM#/ allocation warrant 拨款令
'2.ey33V allotment 分配；配股
a;xeHbE allotment notice 股份配售通知；配股通知
H?=W]<!W{y allotment of shares 股份分配
`;j1H<L allowable 可获宽免；免税的
k24I1DlR8 allowable business loss 可扣除的营业亏损
9^XZ|` allowable expenses 可扣税的支出
, `bW (V allowance 免税额；津贴；备抵；准备金
F9
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p(n0(}eVC' allowance for depreciation by wear and tear 耗损折旧免税额
vwT1bw . allowance for funeral expenses 殡殓费的免税额
C}h(WOcr`X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I {89chi allowance for repairs and outgoings 修葺及支出方面的免税额
}|Qh+{H*. allowance to debtor 给债务人的津贴
mD9Iao %4~ alteration of capital 资本更改
!, BJO3& alternate trustee 候补受托人
:^]Po$fl amalgamation 合并
kH eD(Ea ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?{ )'O+s ambit of charges 征税范围；收费范围
I6^y` 2X amended valuation 经修订的估值
1Vy8eI`4 American Commodities Exchange 美国商品交易所
f SkC>mWv American Express Bank Limited 美国运通银行
y~+LzDV American Stock Exchange 美国证券交易所
!igPyhi,hl amortization 摊销
,7B7X)m{3 amount due from banks 存放银行同业的款项
zIF1A*UH amount due from banks abroad 存放海外银行同业的款项
GJB+] b- amount due from holding companies 控股公司欠款
! V.]mI amount due from local banks 存放本港银行同业的款项
wO,qFY amount due to banks 银行同业的存款
B& _:20^y~ amount due to banks abroad 海外银行同业的存款
nGVr\u9z amount due to holding companies 控股公司存款
0XA\Ag\`G amount due to local banks 本港银行同业的存款
z\|<h=EU amount due to outport banks 外埠银行同业的存款
I0F [Z\U amount for note issue 发行纸币的款额
}ekNZNcuM amount of bond 担保契据的款额
m~+ .vk amount of consideration 代价款额
x<l 5wh amount of contribution 供款数额
5S4 Nx> amount of indebtedness 负债款额
dEDhdF #f amount of principal of the loan 贷款本金额
1|p\rHGd amount of rates chargeable 应征差饷数额
;-1KPDIp` amount of share capital 股本额
+O8[4zn&k amount of sums assured 承保款额
xQZOGq amount of variation 变动幅度
=#2%[kG q amount of vote 拨款数额
~;HASHu amount payable 应付款额
9BakxmAc amount receivable 应收款额
$(62j0mS> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C/!P&`<6 analysis 分析
f4S}Nga( ancillary risk 附属风险
#b d=G(o~6 annual account 周年帐目；周年帐目报表；年度决算；年结
c\. )vH annual accounting date 年结日期
q,sO<1wAT\ annual allowance 每年免税额；年积金；年度津贴；年津
A5R"|<UPR annual balance 年度余额
QHv]7&^rlj annual disposable income 每年可动用收入
8;qOsV)UDT annual estimates 周年预算
3SY1>}(Y annual fee 年费
eV_ ",W annual general meeting 周年大会
d*u3]&?x&f annual growth rate 年增率；每年增长率
~Xx}:@Ld annual long-term supplement 长期个案每年补助金
9vi+[3s/=; annual pensionable emolument 可供计算退休金的年薪
hzAuj0-A annual report 年报
&v]xYb)+< Annual Report on the Consumer Price Index 《消费物价指数年报》
pp|$y\ZzB annual return 周年报表；周年申报表；每年报税表格
=&g:dX|q8 Annual Return Rules 《周年报表规则》
M7qg\1L annual review of consumer prices 每年消费物价回顾
+sx(q@ annual roll-forward basis 逐年延展方式
"U9e) a0v annual salary 年薪
Oh}52= annual statement 年度报表；年度决算表
\ $TM=Ykj 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
V~Guw[RA annuitant 年金受益人
"S@]yL
annuity 年金
l )r^|9{ annuity contract 年金合约
D8k >f ] annuity on human life 人寿年金
`_D A! antecedent debt 先前的债项
<OiH%:G/1 ante-dated cheque 倒填日期支票
)l*3^kwL{U anticipated expenditure 预期开支
hXH+C-%{ anticipated net profit 预期纯利
P=_W{6 anticipated revenue 预期收入
DFwiBB6 anti-inflation measure 反通货膨胀措施
kJ* N`= anti-inflationary stance 反通货膨胀立场
)3F}IgD apparent deficit 表面赤字
l(MjLXw5 apparent financial solvency 表面偿债能力
- 4Q\FLC'k apparent partner 表面合伙人
k(`> (w application for personal assessment 个人入息课税申请书
(;Bh7Ft application of fund 资金应用
k-4z2qB application to release as liquidator and to destruct the books of accounts and documents
87pu\(,' 申请免除清盘人职务及毁灭帐簿与文件
V%*91 t _ appointed actuary 委任精算师
2(Xu?W 7d appointed auditor 委任核数师；委任审计师
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? 0 appointed trustee 委任的受托人
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s w appointer 委任人
s_Z5M2o apportioned pro rata 按比例分摊
Gp_flGdGQ apportionment 分配；分摊
$5#DU__F/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\"I418T K apportionment formula 分摊方程式
z3^gufOkQ apportionment of estate duty 遗产税的分摊
(\'lV8}U appraisal 估价；评估
X&Ospl@H appreciable growth 可观增长
eiA$) rzy appreciable impact 显着影响
D=f$-rn appreciable increase 可观增长
6 {`J I appreciation 增值；升值
ZP:+ ' \&J appreciation against other currencies 相对其他货币升值
2 9z@ ! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D l?:Mh appreciation tax 增值税
7OPRf9+o appropriation 拨款；拨用；拨付
?: 5/4YC appropriation account 拨款帐目
{rF9[ S"h Appropriation Bill 拨款法案
Rto/-I0l appropriation-in-aid system 补助拨款办法
s=R^2 ;^ approved assets 核准资产
jl yuu approved basket stock 认可一篮子证券
H ~< .2 b approved budget 核准预算
{\h:k\k approved charitable donation 认可慈善捐款
1Si$Q approved charitable institution 认可慈善机构
e=!sMWx6 approved currency 核准货币；认可货币
-23sm~ ` approved estimates 核准预算
ASSe;+yp approved estimates of expenditure 核准开支预算
F$s:\ N approved overseas insurer 核准海外保险人
&`g^b^i approved overseas trust company 核准海外信托公司
{XXnMO4uR; approved pooled investment fund 核准汇集投资基金
M^n^wz approved provident fund scheme 认可公积金计划
T0o0_R approved provision 核准拨款
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7>w%# approved redeemable share 核准可赎回股份
Fbw.Y 6 approved regional stock 认可地区性证券
R_80J=%0 approved retirement scheme 认可退休金计划
$}H,g}@0 approved subordinated loan 核准附属贷款
R x@0EPV arbitrage 套戥；套汇；套利
#A~7rH%hi arbitrageur 套戥者；套汇者
Wq25, M' arbitrary amount 临时款项
x45F-w{ arrangement 措施；安排；协定
4`sW_
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(F*y27_u arrears of pay 欠付薪酬
Xa g#ZT arrears of revenue 逾期未收税款；逾期未收的帐项
e[QEOx/-h2 articles of association 组织章程；组织细则；组织章程细则
?%T]V+40 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Gg^gK*D ascertainment of profit 确定利润
.;dI&0Z "Asia Clear" “亚洲结算系统”
y+' ,jM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_Q*,~ z~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0.~s>xXp Asian Development Fund [ADF] 亚洲发展基金
cf\GC2+"^$ Asian dollar bond 亚洲美元债券
T '5MO\ Asian dollar market 亚洲美元市场
;IT'6m`@W Asian dollar rate 亚洲美元利率
[1e/@eC5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)SaMfP1=v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s +0S,?{$ asked price 沽盘；喊价；索价；卖方报价
> =Na, D assessable income 应评税入息
MZ^(BOe_ assessable loss 应评税亏损
)|&F Bz; assessable profit 应评税利润
5_rx$avm assessable value 应评税值
!3ji]q;uF assessed profit 估定利润
LO,:k+&A+ assessed value 经评估价值
Hr(%y&0 assessment 评税；评定；估价；评税单
8&y#LeM1TT assessment number 评税编号；估价编号
Xz'o<S assessment of additional tax 补加税评税
Vo(bro4ZQi assessment of performance 业绩评估；实绩评价
Cv<
s| Assessor 评税主任
#a 4X*X.8c asset price bubbles 资产价格泡沫
(I#3![q asset-backed securities 具资产保证的证券
>B$B|g ~ assets accretion 资产增值
Ee {Y1W assets and liabilities 资产与负债
T?*f}J assets betterment statement 资产递增表；资产改进表
u"U7aYGkY assets lending 实物放款；有抵押贷款
/b."d\ assets of the company passing on the death 死者去世时转移的公司资产
u y13SkW assets pledged as security for liabilities 用作负债抵押的资产
5?>ES* assets portfolio 资产投资组合
(J.U{N v assets price 资产价格
CH0Nkf assets quality 资产质素
15kkf~Z <t assets realization 资产变现
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( dP assets refinancing arrangement 资产再集资安排
V?n=yg assets securitization 资产证券化
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5p) e c assets situated outside Hong Kong 在香港以外地方的资产
Lr*\LP6jx3 assets stripping 削减资产；拆卖资产
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mv#*%St5 assignee 承让人
~6#O5plKc assignment 转让；转让书；转让契
=A_fL{ SM assignment of interest 权益转让
0\wW%3C assignment of letters patent and trade mark 专利证书及商标转让
lB assignment of property 物业转让；物业转让书
|}o3EX assignment right 转让权
?:i,%]zxC assignor 转让人
8-x)8B associate 有联系的人；有关连人士；相联者；合伙人；联系人
=tc!"{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wB"`lY associate member 附属会员
X?'pcYSL associated body corporate 相联法人团体
D/Py?<n -B associated company 相联公司；联属公司
5Rae?* XH associated corporation 相联法团
QVkrhwp Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2u(G:cR 公认会计师公会〔英国〕
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BM8:IG \ Association of Futures Exchange Brokers 香港期货经纪协会
[-VIojs+u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nPUD6<bF association of underwriters 承保人组织
eaDG7+iS assumption of control 接管
rXq{WS` assurance 担保；保险；转易；转易书
%m-U:H.Vp assurance of interest 权益的转易
v4 , Dt at 19XX price 按一九ＸＸ年价格计算
HmbQL2 at a discount 按赔价计算；按贴水价格计算；打折扣
dQy K 4T at a premium 按溢价计算；按升水价格计算
XmN8S_M>v at call 通知付款；按通知
+9B .}t# at constant market price 按固定市价计算
M<P8u`)>4H at constant price 按固定价格计算
k +Cwnp at cost 按成本计算
VPb8dv(a3 at current market price 按当时市价计算；按现时市价计算
Yw_!40` at current price 按当时价格计算；按现时价格计算
W"&,=wvg2 at factor cost 按要素成本计算；按生产要素成本计算
xL"O~ jTS at money-of-the-day price 按付款当日价格计算
d-T pY*v at or better 按指定或较佳价位〔买卖指令〕
iWIq~t*,H] at par 按面值计算；平价
.sD=k3d at sight 见票即付
5 t-, 5 at the close 按收市盘
<T]ey at the opening 按开市盘
zpZfsn! attestation 见证；见证条款
0e1-ZP CDj at-the-money option 平价期权
IRTD(7"oyp attorney 受权人；受托代表人
e9>~mtx attornment 新拥有人承认书
.aR9ulS attributable profit 可归属利润
Rx?ze( attributable share value 可归属股份价值
HE w&' Auckland Stock Exchange 奥克兰证券交易所
d{Owz&PL auction 拍卖
m~uT8R#$ auctioneer 拍卖商
U*?`tdXJ$ audit 审计；核数
6"R'z#{OF Audit Commission 审计署
]'pL*&"X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4eJR=h1 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〕
8{_lB#<[E audit review 帐目审查
$=) Pky-~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gF sqCx<q audited account 审计帐目；经审计的帐目
O&,8X-Ix audited annual account 经审计的周年帐目
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O'c audited balance sheet 经审计的资产负债表
\>X!n2rLZe auditor 核数师；核数主任；审计师
=}.gU WV auditor's certificate 核数师证明书；审计师证明书
;%;||?'v auditor's report 核数师报告；审计师报告
ij; P5OA Aussie bond 澳元债券
$tej~xZK austerity budget 紧缩预算
4]6-)RHFB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6@eF|GoP Australia All Ordinaries Index 澳洲所有普通股票指数
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s3 Australian Dollar [AUD] 澳元
5lM2nhlf'b Australian Options Market 澳大利亚期权市场
S a
kew Australian Securities Commission 澳洲证券事务监察委员会
~H1< 8py\J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5{ bc&?" Australian Stock Exchange 澳大利亚证券交易所
qG ? :Q Austrian Schilling [ATS] 奥地利先令
B{*{9!(l9 authentication 认证；鉴证
eze%RjO} authority to purchase 委托购买证；委购书
DTSf[zP/ authorization 认可；核准；授权；授权书
~]q>}/&YLo authorization by direction 指示授权
5{Q9n{dOh authorization by instruction 指令授权
'C]Y h."u authorization by warrant 令状授权
FRQ0t!b<M1 authorization of unit trust 单位信托的认可
T^(> 8/O authorized agent 指定代理人
niKfat? authorized capital 法定资本
EC 1|$Co authorized clerk 出市员
s^K2,D]P authorized dealer 认可交易商
? ^W1WEBm authorized financial institution 认可财务机构
Ri~$hs! authorized fund 认可基金
=4l @A> authorized fund house 获授权的基金公司；认可基金公司
@`dlhz authorized institution 认可机构
0^sY>N" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dvU{U@:sz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|<5F08]v authorized insurer 获授权保险人；获认可承保人
P%gA` j authorized investment 特准投资项目
@Z2np{X: authorized person 获授权人
] Yw$A authorized representative 获授权代表
X%3?sH authorized share capital 法定股本
I kw@B)0} automated quotation system 自动报价系统
+`_0tM1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WgqSw %:$H 自动交易系统〔香港期货交易所有限公司〕
n:P:im?,y* automatic adjustment mechanism 自动调整机制
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Ie<~ automatic adjustment system 自动调整系统
oLh ,F"nB Automatic Clearing House 自动票据交换所
P_w4
D U automatic exchange rates accumulation system 自动化汇率累集系统
bd~m'cob> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{: |3V 7X automatic teller machine [ATM] 自动柜员机
M/d gW` c autopay 自动转帐
V~ORb1 available assets 可用资产
6-fv <Pn available fiscal reserve 现存财政储备
owQ,op # available profit 可用利润
b5LToy: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0o"aSCq8t average 平均；平均数；海损
J E7m5k Ta average basic salary 平均基本薪金
{
]_j)R average consumer expenditure 平均消费开支；一般消费开支
V`1{*PrI@L average cost 平均成本
)c{>@WM~ average cost of land production 增辟土地平均成本
b%%r`j,'JE average daily turnover 平均每日成交额
0hV#]`9`gN average daily wage rate 平均每日工资率
& U OxS W average expenditure pattern 平均开支模式
_X~O 6e-! average growth rate 平均增长率
2Y23!hw average net fixed assets 固定资产平均净值
5dI=;L >D average of relatives 相对价格平均数
9`*Eeb> average price 平均价格
[Hx(a.,d average propensity to consume 平均消费倾向；一般消费倾向
;Pt8\X average propensity to save 平均储蓄倾向；一般储蓄倾向
YE~IO5 average rate 平均率
Y=O+d\_W average revenue 平均收入；平均收益
rB$~,q&.V average stock 平均库存；平均存货
O5 73AA average yearly rent 平均年租
~TEn + avoidance of double taxation 避免双重课税
l|?tqCT ^h avoidance of tax 避税
