A:
:OX$LCi A share Ａ股；甲类股份
L3g9b53\ abatement of tax 减税；减扣免税额
$&Ac5Zo%} ABN AMRO Bank N.V. 荷兰银行
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7rJF above-the-line expenditure 线上项目支出；经常预算支出
k) Zn> above-the-line receipt 线上项目收入；经常预算收入
P_mi)@ ABSA Asia Limited 南非联合亚洲有限公司
T#Fn:6 _= absolute change 绝对数值变更
,.q8Xf absolute expenditure 实际开支
o B3q AP absolute guideline figure 绝对准则数字
{[N?+ZJD*L absolute interest 绝对权益
cPm~`
Zd absolute order of discharge 绝对破产解除令
>z5Oy absolute profit margin 绝对利润幅度
y78z>(jV absolute value 实值；绝对值
h%/ssB absolutely vested interest 绝对既得权益
#9INX `s- absorbed cost 已吸收成本；已分摊成本
k|l5 "&K~. absorption 吸收；分摊；合并
{Bc#?n absorption rate 吸收率；摊配率；分摊率
=_uol8v ACB Finance Limited 亚洲商业财务有限公司
;i}i5yv2
acceptable form of reciprocity 合理的互惠条件
^Yqbj L acceptable rate 适当利率；适当汇率
%d b3f
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<qr^Nyo4 acceptance for honour 参加承兑
mUiOD$rO acceptor 承兑人；接受人；受票人
9 Dy)nm^ acceptor for honour 参加承兑人
{DSyV: accident insurance 意外保险
6G$/NW=L Accident Insurance Association of Hong Kong 香港意外保险公会
c J2y)` accident insurance scheme 意外保险计划
c'xUJhEL accident year basis 意外年度基准
QW,cn7 accommodation 通融；贷款
>b 3@>W accommodation bill 通融票据；空头票据
VmMh+) UZ accommodation party 汇票代发人
htQ;m)>J: account balance 帐户余额；帐户结余
=P)"NP7f' account book 帐簿
.$UTH@;7 account collected in advance 预收款项
@{'o#EJY account current book 往来帐簿
x }_r nf_ account of after-acquired property 事后取得的财产报告
j_(?=7Y3g account of defaulter 拖欠帐目
( e 0_RQ account payable 应付帐款
jm4)gmC account payee only [A/C payee only] 只可转帐；存入收款人帐户
\3L$I-]m account receivable 应收帐款
sN;(/O account receivable report 应收帐款报表
Z0{f account statement 结单；帐单；会计财务报表
oy`3r5g account title 帐户名称；会计科目
W 3"vTZJF accountant's report 会计师报告
k"0%' Y Accountant's Report Rules 会计师报告规则
]}_p3W "Y9 accounting and auditing procedure 会计与审计程序；会计与核数程序
@h!U Accounting Arrangements 《会计安排》
cxL,]27Bu accounting basis 会计基础
s87 a % accounting by Official Receiver 破产管理署署长呈交的帐目
,!jR:nApE Accounting Circular 《会计通告》
<` #,AVH accounting class 会计类别
<xXiJU+ accounting date 记帐日期；会计结算日期
Y=hP Erw accounting for money 款项核算
CgN]dx* ` Accounting Officer 会计主任
3e#x)H/dr accounting period 会计报告期；会计期
>\Z lZ accounting policy 会计政策；会计方针
mf+K{y,L accounting practice 会计惯例
z9I1RX V accounting principle 会计准则
O.]_Ry\OXA accounting record 会计记录
3&O% & accounting report 会计报告
"sdcP8])d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<.;@ksCPW{ Accounting Society of China 中国会计学会
vM5k4%D accounting statement 会计报表
(H'_KPK accounting system 会计制度；会计系统
GOUY _&}tL accounting transaction 会计事项；帐务交易
=;kRk .qzy accounting treatment 会计处理
>3<&V{<K accounting year 会计年度
Dr4 ?Ow accretion 增值；添加
WW)_Wh accrual 应计项目；应累算数目
5dbX%e_OP accrual basis 应计制；权责发生制
6-D%)Z( accrual basis accounting 应计制会计；权责发生制会计
?SHc}iaU# accrue 应累算；应计
h gF21Oj9 accrued benefit 应累算利益
I|GV
:D accrued charges 应计费用
J 11 dqj accrued cumulative preference share dividend 应累算的累积优先股股息
Pw0{.W~r accrued expenses 应累算费用
` ' dX/ d accrued interest payable 应付利息；应计未付利息
@\#'oIc| accrued interest receivable 应收利息；应计未收利息
B .{8/.4 accrued right 累算权益
l_UXrn m/N accruing profit 应累算的利润
rOs)B 21/ accumulated fiscal reserve 累积财政储备
u?F7 L8q] accumulated profit 累积利润；滚存溢利
B.h0" vJ accumulated reserve 累积储备
mvUVy1-c accumulation of surplus income 累积收益盈余
@ hE7r-}] acquired assets 既得资产
9 |us<k acquisition 收购；购置；取得
%Y#[% ~|( acquisition cost 购置成本
x& mz- acquisition expenses 购置费用
"Nk`RsW acquisition of 100% interest 收购全部股权
T3 =-UYx] acquisition of control 取得控制权
.%-6&%1 acquisition of fixed assets 购置固定资产
Tb>IHoil acquisition of shell “买壳”
8:;u
v7p acquisition price 收购价
k#{lt-a/ act of God 天灾
H[>klzh6
! acting partner 执事合伙人
%#[r_QQ^ active market 买卖活跃的市场；交投畅旺的市场；旺市
m0dFA <5- active partner 积极参与的合伙人
8A`p active trading 交投活跃
q g) Af actual circulation 实际流通
uJ2C+$=Ul actual cost 实际成本
D4YT33 $tC actual expenditure 实际开支；实际支出
WM~J,`]J actual income 实际入息；实际收入；实际收益
BaNU}@ actual market 现货市场
jM|YW*zNZ actual price 现货价；实际价格
PM#$H actual profit 实际利润
V\e13cL] actual quotation 实盘；实际价位；实际报价
`?Y_0Nh> actual year basis 按实际年度计算
d;@E~~o?B] actuals 实货
^sr:N5~z` actuarial investigation 精算调查
@g@ fL % actuarial principle 精算原则
f(w#LuW< actuarial report 精算师报告
\i&vOH' Actuarial Society of Hong Kong 香港精算学会
8u7K$Q actuarial valuation 精算师估值
gPA>*;?E;@ actuary 精算师
v@}1WGY ad referendum agreement 暂定协议；有待覆核的协定
ogkz(wZ ad valorem duty 从价税；按值征税
nN(D 7wk ad valorem duty system 从价税制
6!gtve_
ad valorem fee 从价费
-Z[R S{#+T ad valorem tariff 从价关税
s[vPH8qb additional allowance 额外免税额
vTe$7 7n additional amount for unexpired risk 未过期风险的额外款额
>*<6 zQf additional assessable profit 补加应评税利润
WF3DGqs_] additional assessment 补加评税
v e6N additional commitment 额外承担
ebl)6C additional commitment vote 额外承担拨款
URmAI8fq*M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C7XS6Nqu additional dependent parent allowance 供养父母额外免税额
3. K {T additional provision 额外拨款
#w%a
m`+ additional stamp duty 附加印花税
zx_O"0{5 additional tax 补加税罚款；补加税款
_k"&EW{ Ii Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R9|2&pfm(M adjudged bankrupt 被裁定破产
S1x.pLHj8 adjudicated bankrupt 裁定破产人
5;sQ@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
/z.7: <gZ( adjudication of bankruptcy 裁定破产；宣告破产
01UR adjudication of insolvency 裁定无力偿还债务
`K@df<}%*, adjusted actual 经调整的实数；调整后的实数
T?p`Y| gl adjusted current assets 经调整的流动资产；调整后的流动资产
e D`
, adjusted figure 经调整的数字；调整后的数额
R|Q_W X
adjusted liabilities 经调整的负债；调整后的负债
CLFxq@%nu~ adjusted loss 经调整的亏损；调整后的亏损
J 4*:.8Ki adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Ndug9j\2 adjusted profit 经调整的利润；调整后的利润
SCt=OdP= adjusted surplus 经调整的盈余额；调整后的盈余额
a|6x!p2X adjusted value 经调整的价值；调整后的价值
ftI+#0?[! adjustment 调整；修订；理算〔保险〕
8KL_PwRX_f adjustment centre 调剂中心
U_
?elz\
adjustment lag 调整过程的时间差距；调整时差
Fv7%TK{oe adjustment mechanism 调整机制
DESV iQM adjustment of loss 亏损调整
5E oWyy adjustment process 调整过程；调整程序
33,JUQ2u adjustment range 调整幅度
tci%=3,) administered exchange rate 受管制汇率
P9tQS"Rs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R6WgA@Z|r administration expenses 行政费用
,Dii? P administration fee 手续费；行政费
XnI
;7J administration in bankruptcy 破产管理
~&j`9jdO j administration order 遗产管理令
L/iVs`qF administrator 管理人；遗产管理人
,p/b$d1p administrator of the estate 遗产管理人
@BHS5^| admission of debt 债项承认书
1u S>{M admission of proof 接纳债权证明
N;`[R>Z~ advance 放贷款项；垫付款项；预支款项；预付款项
%[\ Ft advance account 暂支帐目；预付款帐户
U3j~}H.D1 advance compensation 预付补偿金
@y\{<X.F\1 advance from shareholder 股东垫款
>& TnTv?I advance pending reimbursement 预支以待日后付还
EDidg "0p advanced economy 先进经济体系
64 \5 v?C advancement 预付；预付财产
@aV~.!! advances warrant 垫款令
>K |G LP advancing 贷出
`F+x]<m! adverse balance 逆差
%d[xr h adverse exchange 逆汇
,I&0#+}n advertisement addressed to shareholders 在报章刊登的致股东通告
#L IsL advice for collection 托收通知书
>p H775I= advice of drawing 提款通知书；汇票通知书
]-5jgz" advice of payment 付款通知
R,5$ 0_]|+ Advisory Committee [Securities and Futures Commission]
^B!?;\4IM 谘询委员会〔证券及期货事务监察委员会〕
lKhh= Pc2 Advisory Committee on Diversification 经济多元化谘询委员会
i(f;'fb* affidavit 誓章；遗产申报誓章
6[2?m*BsN affidavit of no receipt 述明无收款的誓章
v.2Vg affiliate 联号；联营公司；附属公司
nM.?Q}yO~ affiliated company 附属公司；联号；联营公司
L|1 zHDxQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zI:5I @ X affordability 负担能力
ocuVD C African Development Bank [AfDB] 非洲开发银行
Fee WZe0i after-acquired property 事后取得的财产
c'#J{3d after-hours dealing 市后交易
H Fx"fT after-tax profit 税后盈利；税后利润；税后溢利
6p=x gk- q agency agreement 代理协议
$E,DxDT agency expenses 代理机构的开支
NDa|., agency fee 代理费
fYQi#0drn Agency Law 《代理法》
<&0*5|rR agent 代理人；承销人
Q%VR@[`\ agent of company 公司代理人
2au(8IWu agent's fee 代理人费；经纪费
m3xj5]# ^$ aggregate 总计；总数；总体数字
?M-8Fp3 + aggregate amount 总款额；总额
j _9<=Vu aggregate assets and liabilities 总体资产与负债
>.wd) aggregate at constant price 按固定价格计算的总体数字
Vv)E41
aggregate demand 总需求
[O+^e E6h aggregate gross position 总持仓量
>\.[}th } aggregate limit 总限额
ODvpMt:+ aggregate of salaries tax 合计薪俸税
jG (~9P7 aggregate performance 总体表现；总体业绩
RGA* 7 aggregate supply 总体供应
-zLI!F 0 aggregate surplus 总盈余
6ym)F!t8l aggregate total 整体总额
L8tLW09 aggregate value 总值；合计价值
8Gg/M%wq9U aggregated basis 合计基准
$z,DcO .vz aggregated net chargeable income 合计应课税入息实额
^t
ldm7{_ aggregation 合并计算；合计；总和
0:+ uw`
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z slEUTj) aggregation of property 财产的总和
N_k6UA9 agio 差价；贴水
})SdaZ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5_C #_=E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M V d
3* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
pvU oed\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i6:yNb =' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
G( \1{"! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Jv.R?1;8i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|B$\3, agreement for a settlement 授产协议
Tn-]0hWkP agreement for assignment 转让协议
U* :'/. agreement for sale 售卖协议；买卖协议
5g>kr< K agreement for sale and purchase 买卖协议
xi. KD agreement for the payment of interest 支付利息协议
,4W((OQ^ agreement for the repayment of money 还款协议
iQ"F`C agreement of reinsurance 再保险协议
"]V|bz o0a Agricultural Bank of China 中国农业银行
slfVQ809 air passenger departure tax 飞机乘客离境税
7O^ S.( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R0< Vd" airport tax 机场税
2B dr#qr alcohol duty 酒精税
a`iAA1HJ alienation 让与；让渡；转让
E"&9FxS]^ alimony 生活费；赡养费
4H)" d All Ordinaries Index [AOI] 所有普通股指数
u*N8s[s' all risks 全险；综合险
aW$nNUVD All Sales Record for Stock Market 《股票市场成交报告》
8mLU ~P
| Allied Capital Resources Limited 新联财务有限公司
Y< fXuj|& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Bt3=/<.\ allocation letter 拨款信件
y visoZX allocation of fund 分配款项；预留款项
iRHQRdij allocation of profit 利润分配；溢利分配
@2*6+w_Ae allocation warrant 拨款令
MXV4bgltT allotment 分配；配股
3~xOO*`o allotment notice 股份配售通知；配股通知
nn%xN\~< allotment of shares 股份分配
D~&e.y/gHN allowable 可获宽免；免税的
&~f_1< allowable business loss 可扣除的营业亏损
S,RJ#.:F[t allowable expenses 可扣税的支出
9W$)W allowance 免税额；津贴；备抵；准备金
eJp-s" % allowance for debts 债项的免税额
) 1
j2 allowance for depreciation by wear and tear 耗损折旧免税额
M6#(F7hB allowance for funeral expenses 殡殓费的免税额
~ ' =4K/39 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
p,Hk"DSs% allowance for repairs and outgoings 修葺及支出方面的免税额
M[_I16s allowance to debtor 给债务人的津贴
BmX Gk alteration of capital 资本更改
n$l]+[> alternate trustee 候补受托人
n5>N9 lc amalgamation 合并
7'uc;5: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!I_4GE, ambit of charges 征税范围；收费范围
@{lnfOESl amended valuation 经修订的估值
uZI a-b American Commodities Exchange 美国商品交易所
N&`ay{&`: American Express Bank Limited 美国运通银行
UOO m e)\> American Stock Exchange 美国证券交易所
r^ ^C9" amortization 摊销
1Di&vpn0u amount due from banks 存放银行同业的款项
uK5x[m amount due from banks abroad 存放海外银行同业的款项
o H"N>@ Vl amount due from holding companies 控股公司欠款
F| Q#KwN amount due from local banks 存放本港银行同业的款项
^T,cXpx| amount due to banks 银行同业的存款
I0RWdOK8K amount due to banks abroad 海外银行同业的存款
*$D-6}Oay amount due to holding companies 控股公司存款
' v
X"l amount due to local banks 本港银行同业的存款
JvaaBXkS\ amount due to outport banks 外埠银行同业的存款
5-^twX C& amount for note issue 发行纸币的款额
|Wk
G='02 amount of bond 担保契据的款额
3/FB>w gt amount of consideration 代价款额
o7zfD94I amount of contribution 供款数额
GK&Dd"v amount of indebtedness 负债款额
a"0~_= amount of principal of the loan 贷款本金额
P7-3Vf_L amount of rates chargeable 应征差饷数额
0aWb s$FyU amount of share capital 股本额
.vMi <U; amount of sums assured 承保款额
dZmq amount of variation 变动幅度
X2v'9 x amount of vote 拨款数额
D9 en amount payable 应付款额
,RQ- w2 j? amount receivable 应收款额
F}>`3//u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Yy I t-fPZ analysis 分析
{IWb:p#I] ancillary risk 附属风险
Ji q[VeLe annual account 周年帐目；周年帐目报表；年度决算；年结
YSyW '~!b annual accounting date 年结日期
E"=$p $k annual allowance 每年免税额；年积金；年度津贴；年津
@HI5 ; z annual balance 年度余额
46~ug5gV annual disposable income 每年可动用收入
-; }Wm[
annual estimates 周年预算
x}d\%* B annual fee 年费
s8Oz^5p( annual general meeting 周年大会
~ \P.gSiz annual growth rate 年增率；每年增长率
Yo:&\a K[ annual long-term supplement 长期个案每年补助金
{ SV$fl; annual pensionable emolument 可供计算退休金的年薪
i QF93:# annual report 年报
d@ hJ=-4 Annual Report on the Consumer Price Index 《消费物价指数年报》
qM+T Wp annual return 周年报表；周年申报表；每年报税表格
)Pq.kn{Sp Annual Return Rules 《周年报表规则》
wal }[F# annual review of consumer prices 每年消费物价回顾
EX_& wep@1 annual roll-forward basis 逐年延展方式
X}$S|1CjO annual salary 年薪
)1/O_N6C annual statement 年度报表；年度决算表
U*cj'`eqC 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
{`VQL 6(i
annuitant 年金受益人
J$0*K+m annuity 年金
iYnt:C annuity contract 年金合约
x>cu<,e$d\ annuity on human life 人寿年金
k4v [2 y` antecedent debt 先前的债项
',f[y:v; ante-dated cheque 倒填日期支票
c{~*\& anticipated expenditure 预期开支
*"@P2F& anticipated net profit 预期纯利
I, D =ixK anticipated revenue 预期收入
eC?N>wHH anti-inflation measure 反通货膨胀措施
/1*\*< cs anti-inflationary stance 反通货膨胀立场
_N6GV$Q apparent deficit 表面赤字
":OXs9Yg apparent financial solvency 表面偿债能力
Z_%>yqD C apparent partner 表面合伙人
H,'c& application for personal assessment 个人入息课税申请书
2.yzR DfZ application of fund 资金应用
A!c.P2 application to release as liquidator and to destruct the books of accounts and documents
ZD3S|1zSQ 申请免除清盘人职务及毁灭帐簿与文件
f4q-wX_1 appointed actuary 委任精算师
Jy9&=Qh appointed auditor 委任核数师；委任审计师
rAWBuEU;! appointed trustee 委任的受托人
]#`bYh^y appointer 委任人
9 wc=B(a| apportioned pro rata 按比例分摊
~F WmT(S apportionment 分配；分摊
y^ohns5{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z\x 6 apportionment formula 分摊方程式
xfb%bkr apportionment of estate duty 遗产税的分摊
J#\/znT appraisal 估价；评估
~jgd92`{z appreciable growth 可观增长
;Bm{_$hf= appreciable impact 显着影响
IcB>Hg5 appreciable increase 可观增长
\a <E3
< appreciation 增值；升值
R 0Qp*&AL appreciation against other currencies 相对其他货币升值
q_!3<.sf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>a,w8 ^7 appreciation tax 增值税
u!(|y9p appropriation 拨款；拨用；拨付
|$ Td-M^) appropriation account 拨款帐目
QeGU]WU{ Appropriation Bill 拨款法案
'?\Hm' 8 appropriation-in-aid system 补助拨款办法
xe d$z approved assets 核准资产
[X|P(&\hQd approved basket stock 认可一篮子证券
@uc%]V<:k approved budget 核准预算
k,2% %m approved charitable donation 认可慈善捐款
8 _>R 'u[ approved charitable institution 认可慈善机构
5QlJX approved currency 核准货币；认可货币
N3,EF1% approved estimates 核准预算
l!
GPOmf9` approved estimates of expenditure 核准开支预算
&kP>qTI^p~ approved overseas insurer 核准海外保险人
M` bK approved overseas trust company 核准海外信托公司
kHJjdgV approved pooled investment fund 核准汇集投资基金
GE>&fG approved provident fund scheme 认可公积金计划
;I9D> shkc approved provision 核准拨款
_$r+*nGDz approved redeemable share 核准可赎回股份
d< y
B ~Y approved regional stock 认可地区性证券
fSj ^/> approved retirement scheme 认可退休金计划
$lvpBs approved subordinated loan 核准附属贷款
~`y6 YIJ3 arbitrage 套戥；套汇；套利
W_?S^>?l/ arbitrageur 套戥者；套汇者
0 'gJSrgNI arbitrary amount 临时款项
JWLQ9U X arrangement 措施；安排；协定
;(z0r_p<q arrears 欠款
uJi|@{V arrears of pay 欠付薪酬
iKu5K0x{>I arrears of revenue 逾期未收税款；逾期未收的帐项
{L# Pd j{ articles of association 组织章程；组织细则；组织章程细则
L;Nm"[ ` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C3|M\[*fp ascertainment of profit 确定利润
ur; 8uv2o "Asia Clear" “亚洲结算系统”
Yt &^ i( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1&U U6| X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AtSE KpKc Asian Development Fund [ADF] 亚洲发展基金
^s^X n QhE Asian dollar bond 亚洲美元债券
nfc&.(6x< Asian dollar market 亚洲美元市场
Jg@PhN<9 Asian dollar rate 亚洲美元利率
ALhu\x>AY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
HH^eEh4g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xand%XNv asked price 沽盘；喊价；索价；卖方报价
J5429Soo assessable income 应评税入息
%0L 9)-R assessable loss 应评税亏损
< d?O#( assessable profit 应评税利润
UtzW 5 { assessable value 应评税值
}z}oVc assessed profit 估定利润
v=!]t=P)t assessed value 经评估价值
`Dj-(~x assessment 评税；评定；估价；评税单
$cc]pJy"} assessment number 评税编号；估价编号
QHK$2xtq| assessment of additional tax 补加税评税
)8yNqnD assessment of performance 业绩评估；实绩评价
B&cC;Hw Assessor 评税主任
r.[9/'> asset price bubbles 资产价格泡沫
O>UR\l|+:2 asset-backed securities 具资产保证的证券
J@52<.>6 assets accretion 资产增值
-FwOX~s/' assets and liabilities 资产与负债
;as B@Q assets betterment statement 资产递增表；资产改进表
>=wlS\:" assets lending 实物放款；有抵押贷款
NT :p6(s^ assets of the company passing on the death 死者去世时转移的公司资产
/aP`|&G,) assets pledged as security for liabilities 用作负债抵押的资产
geua8; assets portfolio 资产投资组合
^MuO;<<,. assets price 资产价格
H.*Xo ktC] assets quality 资产质素
_E 3*; assets realization 资产变现
*U8Pjb1 assets refinancing arrangement 资产再集资安排
(,[ Oy6o assets securitization 资产证券化
] "^U assets situated outside Hong Kong 在香港以外地方的资产
q* +}wP assets stripping 削减资产；拆卖资产
Ve<l7U; assets value 资产值
f Vw+8 [d0 assignee 承让人
JW
(.,Ztm assignment 转让；转让书；转让契
= }F &jl assignment of interest 权益转让
s T| 8a assignment of letters patent and trade mark 专利证书及商标转让
IF<pT) assignment of property 物业转让；物业转让书
awGI|d assignment right 转让权
9%pq+?u9 assignor 转让人
&0~E+
9b associate 有联系的人；有关连人士；相联者；合伙人；联系人
Eb[*nWF= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J&wrBVv1uk associate member 附属会员
0KE+RzrB associated body corporate 相联法人团体
4Z,MqG> associated company 相联公司；联属公司
?(H/a-(:v} associated corporation 相联法团
fM6Pw6k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tRFj<yuaq 公认会计师公会〔英国〕
jUYb8: B Association of Futures Exchange Brokers 香港期货经纪协会
# 2s$dI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K08xiMjl association of underwriters 承保人组织
voEg[Gg4%I assumption of control 接管
ng"R[/)In assurance 担保；保险；转易；转易书
xM'bb5 assurance of interest 权益的转易
b 'jZ4{+W at 19XX price 按一九ＸＸ年价格计算
/{6PwlP5 at a discount 按赔价计算；按贴水价格计算；打折扣
P-.>v i^+ at a premium 按溢价计算；按升水价格计算
u?i_N0H at call 通知付款；按通知
8i;Ep AwB at constant market price 按固定市价计算
j@
l Hgis at constant price 按固定价格计算
q{ i9VJ] at cost 按成本计算
2Gd.B/L6 at current market price 按当时市价计算；按现时市价计算
L TzD\C' at current price 按当时价格计算；按现时价格计算
vWc =^tT at factor cost 按要素成本计算；按生产要素成本计算
)l~:P uvh at money-of-the-day price 按付款当日价格计算
"8>T at or better 按指定或较佳价位〔买卖指令〕
kZfa8w L]P at par 按面值计算；平价
A}W) La\
at sight 见票即付
q,(U 8 at the close 按收市盘
v'mRch)d at the opening 按开市盘
B agO0# attestation 见证；见证条款
x\T 9V~8a at-the-money option 平价期权
j hl9 attorney 受权人；受托代表人
]c4?-Vq%u attornment 新拥有人承认书
Dk[m)]w\ attributable profit 可归属利润
3 - Nwg9 U attributable share value 可归属股份价值
Gm~jC < Auckland Stock Exchange 奥克兰证券交易所
ErnjIx: auction 拍卖
;EDc1: auctioneer 拍卖商
~.;+uH<i audit 审计；核数
YMb\v4 Audit Commission 审计署
~PAF2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CY "& @v1 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〕
>MwjUq audit review 帐目审查
78T9" CS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lV <2+Is audited account 审计帐目；经审计的帐目
LQ(z~M0B audited annual account 经审计的周年帐目
9%T~^V%T7 audited balance sheet 经审计的资产负债表
o`,|{ K$H auditor 核数师；核数主任；审计师
fyaiRn 9/ auditor's certificate 核数师证明书；审计师证明书
/%fBkA#n auditor's report 核数师报告；审计师报告
<pyLWmO Aussie bond 澳元债券
~$cz` A austerity budget 紧缩预算
B >2" O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dY[ XNP Australia All Ordinaries Index 澳洲所有普通股票指数
2[-@
.gH Australian Dollar [AUD] 澳元
: .Y Australian Options Market 澳大利亚期权市场
[;~:',vHQf Australian Securities Commission 澳洲证券事务监察委员会
4LO4SYW7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YW9r'{(D(I Australian Stock Exchange 澳大利亚证券交易所
B8_)I. Austrian Schilling [ATS] 奥地利先令
WZ,}]D authentication 认证；鉴证
<?yf<G'$ authority to purchase 委托购买证；委购书
dp;;20z authorization 认可；核准；授权；授权书
IsP- [0it authorization by direction 指示授权
J8IdQ:4^l authorization by instruction 指令授权
P5-1z&9O authorization by warrant 令状授权
0se0AcrW authorization of unit trust 单位信托的认可
ts|dk% authorized agent 指定代理人
A8tzIh8 authorized capital 法定资本
"u^%~ 2 authorized clerk 出市员
f"i(+:la authorized dealer 认可交易商
(OS -v~{r@ authorized financial institution 认可财务机构
/6S% h-#\ authorized fund 认可基金
su:~X d authorized fund house 获授权的基金公司；认可基金公司
WRIOj Q: authorized institution 认可机构
]$Ud`<Xnx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yR}PC/> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y%$@ZYW authorized insurer 获授权保险人；获认可承保人
ye?4^@u u authorized investment 特准投资项目
S\wh
*'Y authorized person 获授权人
ygI81\ D authorized representative 获授权代表
rF n% e authorized share capital 法定股本
H[oCI|k automated quotation system 自动报价系统
"MS}@NLUW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y-C=_v_X 自动交易系统〔香港期货交易所有限公司〕
bzj9U>eY automatic adjustment mechanism 自动调整机制
Z!#n55 | automatic adjustment system 自动调整系统
kD"BsL*6! Automatic Clearing House 自动票据交换所
I'sq0^ automatic exchange rates accumulation system 自动化汇率累集系统
`eZ
+Pf". Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-!_\ 4 automatic teller machine [ATM] 自动柜员机
1=o|[7 autopay 自动转帐
m 0jm$> :Z available assets 可用资产
''. P= available fiscal reserve 现存财政储备
Q#gzk%jL@ available profit 可用利润
'2LK(uaU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0 $Ygt0d average 平均；平均数；海损
&ZyZmB average basic salary 平均基本薪金
8n V#\J9 average consumer expenditure 平均消费开支；一般消费开支
x&^>| 'H average cost 平均成本
*,x -}%X average cost of land production 增辟土地平均成本
d;:H#F+ ( average daily turnover 平均每日成交额
7 tZvz `\ average daily wage rate 平均每日工资率
XHN*'@
77; average expenditure pattern 平均开支模式
$!Qv f average growth rate 平均增长率
WF#3'"I average net fixed assets 固定资产平均净值
yZHh@W4v average of relatives 相对价格平均数
NCu:E{([ average price 平均价格
lRO7 Ae average propensity to consume 平均消费倾向；一般消费倾向
%KjvV<f-a average propensity to save 平均储蓄倾向；一般储蓄倾向
:6h$1
+6 average rate 平均率
J ~jxmh average revenue 平均收入；平均收益
322)r$!" average stock 平均库存；平均存货
N "',
average yearly rent 平均年租
nO;*Peob avoidance of double taxation 避免双重课税
O\~/J/u
< avoidance of tax 避税
