A:
p| #gn<z} A share Ａ股；甲类股份
%s#`i$|z*n abatement of tax 减税；减扣免税额
@|2}*_3\ ABN AMRO Bank N.V. 荷兰银行
(ex^=fv above-the-line expenditure 线上项目支出；经常预算支出
guD?~-Q above-the-line receipt 线上项目收入；经常预算收入
lQ}e"#< ABSA Asia Limited 南非联合亚洲有限公司
[H3~b= absolute change 绝对数值变更
Q I.*6-( absolute expenditure 实际开支
,; _D~7L absolute guideline figure 绝对准则数字
N,><,7!q$, absolute interest 绝对权益
0 CJ4]mYl absolute order of discharge 绝对破产解除令
ji &*0GJQ absolute profit margin 绝对利润幅度
)kE(%q:*P$ absolute value 实值；绝对值
r7I,%}k absolutely vested interest 绝对既得权益
Gn
]%'lrg' absorbed cost 已吸收成本；已分摊成本
qM$~5uu absorption 吸收；分摊；合并
Nr#Y]9nA absorption rate 吸收率；摊配率；分摊率
` tCOe ACB Finance Limited 亚洲商业财务有限公司
? }k~>. \ acceptable form of reciprocity 合理的互惠条件
yk5T"# '+ acceptable rate 适当利率；适当汇率
}UzO_&Z#6 acceptance agreement 承兑协议
<IF\;,. c acceptance for honour 参加承兑
j Z'y_ acceptor 承兑人；接受人；受票人
<N{p Mz acceptor for honour 参加承兑人
mndUQN_Gb accident insurance 意外保险
us.+nnd Accident Insurance Association of Hong Kong 香港意外保险公会
0shNwV1z F accident insurance scheme 意外保险计划
wFW2m accident year basis 意外年度基准
J )l]<## accommodation 通融；贷款
P7Th 94 accommodation bill 通融票据；空头票据
WAj26";M( accommodation party 汇票代发人
y %k`
account balance 帐户余额；帐户结余
'(/ZJ88JP account book 帐簿
,H3C\.%w\ account collected in advance 预收款项
d E@R7yU@ account current book 往来帐簿
`;^% t account of after-acquired property 事后取得的财产报告
@UO=)PxN3 account of defaulter 拖欠帐目
Z {ntF account payable 应付帐款
Cf_Ik account payee only [A/C payee only] 只可转帐；存入收款人帐户
PAe2 hJ account receivable 应收帐款
z N\~ v account receivable report 应收帐款报表
NRS!Ox account statement 结单；帐单；会计财务报表
@" ~ Mglgw account title 帐户名称；会计科目
%qzp t{'?< accountant's report 会计师报告
u+]v. Mt Accountant's Report Rules 会计师报告规则
|wf:|% accounting and auditing procedure 会计与审计程序；会计与核数程序
y> S.B/ d Accounting Arrangements 《会计安排》
F:/ R'0 accounting basis 会计基础
5 JbPB!5; accounting by Official Receiver 破产管理署署长呈交的帐目
'D Qp Accounting Circular 《会计通告》
TsPO+x$l accounting class 会计类别
ta+'*@V +G accounting date 记帐日期；会计结算日期
M} IRagm accounting for money 款项核算
6'Sc=;;: Accounting Officer 会计主任
Po[u6K2& accounting period 会计报告期；会计期
tUmI#.v accounting policy 会计政策；会计方针
b8 J\Lm|J accounting practice 会计惯例
`>fN? He accounting principle 会计准则
@= c{GA j accounting record 会计记录
?lxI&
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eiZv |?^0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
auP:r Accounting Society of China 中国会计学会
i3.8m => accounting statement 会计报表
[Cz.K?+#M accounting system 会计制度；会计系统
~Exd_c9 accounting transaction 会计事项；帐务交易
KJa?Tw nC accounting treatment 会计处理
?ng?>! accounting year 会计年度
3zb;q@JV accretion 增值；添加
y+RT[*bX5o accrual 应计项目；应累算数目
VI%879Z\e accrual basis 应计制；权责发生制
/Q"nQSG accrual basis accounting 应计制会计；权责发生制会计
M* W=v accrue 应累算；应计
p[e|N;W8A accrued benefit 应累算利益
+w/Ax[K accrued charges 应计费用
" 7!K'i accrued cumulative preference share dividend 应累算的累积优先股股息
|}*k | accrued expenses 应累算费用
%E7+W{?*1 accrued interest payable 应付利息；应计未付利息
US )wr accrued interest receivable 应收利息；应计未收利息
h<*l=`# accrued right 累算权益
x Z@H{): accruing profit 应累算的利润
b?o T|@ accumulated fiscal reserve 累积财政储备
q[]!V0Ek10 accumulated profit 累积利润；滚存溢利
O0"i>}g4 accumulated reserve 累积储备
1h\: Lj accumulation of surplus income 累积收益盈余
oKTIoTb acquired assets 既得资产
_QtqQ~f acquisition 收购；购置；取得
9`^VuC' acquisition cost 购置成本
?B %y)K acquisition expenses 购置费用
8\8uXOS acquisition of 100% interest 收购全部股权
vi0% jsI acquisition of control 取得控制权
u+s #Fee I acquisition of fixed assets 购置固定资产
L6j
5pI acquisition of shell “买壳”
$*%Ml+H- acquisition price 收购价
uL b-
NxQ- act of God 天灾
dUn8Xqj1 acting partner 执事合伙人
o})4Jt1vj active market 买卖活跃的市场；交投畅旺的市场；旺市
-!MDYj +U active partner 积极参与的合伙人
ew4 IAF active trading 交投活跃
@hm %0L actual circulation 实际流通
TE*$NxQ 2 actual cost 实际成本
0+8ThZ?n actual expenditure 实际开支；实际支出
H/Goaf% actual income 实际入息；实际收入；实际收益
*6Rl[eXS actual market 现货市场
'N5qX>Ob actual price 现货价；实际价格
1 X2 oz actual profit 实际利润
C[r YVa
. actual quotation 实盘；实际价位；实际报价
Y[ T;j p(k actual year basis 按实际年度计算
Ii*v(`2b actuals 实货
_\"P<+! actuarial investigation 精算调查
-p ) l63 actuarial principle 精算原则
O6OP{ sb actuarial report 精算师报告
hC]c
=$=7 Actuarial Society of Hong Kong 香港精算学会
!j4C: L3F actuarial valuation 精算师估值
"JVz v U] actuary 精算师
5%?La`C9[ ad referendum agreement 暂定协议；有待覆核的协定
P,iLqat ad valorem duty 从价税；按值征税
)X\.Xr-6q ad valorem duty system 从价税制
5DyN=[ b ad valorem fee 从价费
c ~YD|l ad valorem tariff 从价关税
^V_acAuS^ additional allowance 额外免税额
V{Idj\~Jh additional amount for unexpired risk 未过期风险的额外款额
KN~E9oGs additional assessable profit 补加应评税利润
X >%2\S additional assessment 补加评税
{L$b$u$ 7: additional commitment 额外承担
W\U zw,vI additional commitment vote 额外承担拨款
-ihF)^"a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}#<S q57n additional dependent parent allowance 供养父母额外免税额
;y 6Jo additional provision 额外拨款
5vbnO]8 additional stamp duty 附加印花税
>o 3X) additional tax 补加税罚款；补加税款
P
xpz7He Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Di *+Cz;gK adjudged bankrupt 被裁定破产
An[*J x adjudicated bankrupt 裁定破产人
4>Uo0NfL adjudication fee 裁定费；评定印花税额手续费；评估契据费
l(=#c/f adjudication of bankruptcy 裁定破产；宣告破产
e^&YQl adjudication of insolvency 裁定无力偿还债务
um#;S; adjusted actual 经调整的实数；调整后的实数
92Ar0j] adjusted current assets 经调整的流动资产；调整后的流动资产
M |d[iaM, adjusted figure 经调整的数字；调整后的数额
UUb!2sO adjusted liabilities 经调整的负债；调整后的负债
S;ulJ*qv adjusted loss 经调整的亏损；调整后的亏损
#A]7cMZ'W 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
b daZ{5^{ adjusted profit 经调整的利润；调整后的利润
(^a;2j9 adjusted surplus 经调整的盈余额；调整后的盈余额
L{^DZg|E adjusted value 经调整的价值；调整后的价值
a4 `@z:l adjustment 调整；修订；理算〔保险〕
7R) )(- adjustment centre 调剂中心
e,~c~Db*
Q adjustment lag 调整过程的时间差距；调整时差
o,\%c" mC adjustment mechanism 调整机制
V]k!] adjustment of loss 亏损调整
a2=wJhk adjustment process 调整过程；调整程序
Y[s adjustment range 调整幅度
-&,NM administered exchange rate 受管制汇率
x0lX6
|D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fwsq: administration expenses 行政费用
i'e^[oZ administration fee 手续费；行政费
;\<?LTp/r administration in bankruptcy 破产管理
Z(as@gj H administration order 遗产管理令
`t!iknOQ$ administrator 管理人；遗产管理人
aGpRdF1;! administrator of the estate 遗产管理人
zo} SS[ admission of debt 债项承认书
Vg
\-^$ admission of proof 接纳债权证明
a
_ advance 放贷款项；垫付款项；预支款项；预付款项
i+&= "Z@ advance account 暂支帐目；预付款帐户
AF3t#)q advance compensation 预付补偿金
M8cLh!! advance from shareholder 股东垫款
_"0n.JQg advance pending reimbursement 预支以待日后付还
y\0^c5} advanced economy 先进经济体系
t_]UseP$RF advancement 预付；预付财产
CdaB.xk advances warrant 垫款令
>D:S) " advancing 贷出
6{ 7O adverse balance 逆差
XIjSwR kYJ adverse exchange 逆汇
GE5@XT advertisement addressed to shareholders 在报章刊登的致股东通告
4` 8.\ advice for collection 托收通知书
_a<PUdP advice of drawing 提款通知书；汇票通知书
/0o 2 advice of payment 付款通知
J1R%w{ Advisory Committee [Securities and Futures Commission]
&-b =gnT 谘询委员会〔证券及期货事务监察委员会〕
-|)[s[T~m Advisory Committee on Diversification 经济多元化谘询委员会
(6h7 'r $ affidavit 誓章；遗产申报誓章
,s)~Y
p?< affidavit of no receipt 述明无收款的誓章
Q.y KbO<[ affiliate 联号；联营公司；附属公司
2OT6*+D affiliated company 附属公司；联号；联营公司
akCl05YW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_)_XO92~ affordability 负担能力
l?FNYvL African Development Bank [AfDB] 非洲开发银行
C>K/C!5? after-acquired property 事后取得的财产
s}z,{Y$-t after-hours dealing 市后交易
t9`NCng
5 after-tax profit 税后盈利；税后利润；税后溢利
dhVwS$O ) agency agreement 代理协议
(B$FX<K3 agency expenses 代理机构的开支
*e>:K$r agency fee 代理费
e0$mu?wd- Agency Law 《代理法》
bR8)s{p6 agent 代理人；承销人
1| .
0]~0 agent of company 公司代理人
r?X^*o9 agent's fee 代理人费；经纪费
/Hx0=I aggregate 总计；总数；总体数字
w`7l ;7[ aggregate amount 总款额；总额
c=b\9!hr_E aggregate assets and liabilities 总体资产与负债
^_=0.:QaW aggregate at constant price 按固定价格计算的总体数字
GUp51*#XR aggregate demand 总需求
;Xt D z aggregate gross position 总持仓量
]cA~%$c89s aggregate limit 总限额
I9Sh~vTm=u aggregate of salaries tax 合计薪俸税
h{JVq72R aggregate performance 总体表现；总体业绩
^|K*lI/ aggregate supply 总体供应
?x[ >g!r aggregate surplus 总盈余
kW:!$MX! aggregate total 整体总额
C,< T Am aggregate value 总值；合计价值
_:K}DU'6 aggregated basis 合计基准
jU#%@d6!# aggregated net chargeable income 合计应课税入息实额
nb|MHt PX aggregation 合并计算；合计；总和
`nM4kt7 aggregation of incomes of husband and wife 夫妇入息合并计算
hy]AH)?pR aggregation of property 财产的总和
fZ376Z:S$ agio 差价；贴水
KJ#c(yb9zR 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》
8n:D#`K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5Y&@
:Y 《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》
(qG$u& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4[-9$
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》
)Z _i[1V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uB^]5sqfk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nx +&
{hn( agreement for a settlement 授产协议
W1!eY,1} agreement for assignment 转让协议
"Jwz.,Y\ agreement for sale 售卖协议；买卖协议
j F5JpyOc agreement for sale and purchase 买卖协议
0jzA\ $oD agreement for the payment of interest 支付利息协议
LPNv4lT[u agreement for the repayment of money 还款协议
|kd^]! _ agreement of reinsurance 再保险协议
<qy+@t Agricultural Bank of China 中国农业银行
.iS ]aJJ air passenger departure tax 飞机乘客离境税
xD#/@E1'Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.iYg RW=T airport tax 机场税
@t^ 2/H
?O alcohol duty 酒精税
<|_Ey)1
6 alienation 让与；让渡；转让
JQ1VCG alimony 生活费；赡养费
?y U#'`q All Ordinaries Index [AOI] 所有普通股指数
a;z cAeX all risks 全险；综合险
"D/ fB%h` All Sales Record for Stock Market 《股票市场成交报告》
8`~]9ej Allied Capital Resources Limited 新联财务有限公司
Tc*PD t0C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<f*0 XJ# allocation letter 拨款信件
qXF"1f_+ allocation of fund 分配款项；预留款项
:ox CF0Y allocation of profit 利润分配；溢利分配
lt4UNJ3w allocation warrant 拨款令
Bx qCV%9o allotment 分配；配股
xV6j6k allotment notice 股份配售通知；配股通知
hf-S6PEsM allotment of shares 股份分配
,]Ma , 2 allowable 可获宽免；免税的
KqUFf@W allowable business loss 可扣除的营业亏损
1_QO>T' allowable expenses 可扣税的支出
:h3JDQe:. allowance 免税额；津贴；备抵；准备金
x V e ! allowance for debts 债项的免税额
CP'-CQ\Q allowance for depreciation by wear and tear 耗损折旧免税额
7.t$#fzi allowance for funeral expenses 殡殓费的免税额
wf4Q}l2,d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dWUu3 allowance for repairs and outgoings 修葺及支出方面的免税额
Uoe?5Of(* allowance to debtor 给债务人的津贴
A^7!+1*K+ alteration of capital 资本更改
6{~I 7!m" alternate trustee 候补受托人
f1{ckHAY55 amalgamation 合并
l*u@T|Fc$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<f6Oj`{f4 ambit of charges 征税范围；收费范围
O`=Uq0Vv amended valuation 经修订的估值
FdqUv% (Em American Commodities Exchange 美国商品交易所
k?#6j1pn American Express Bank Limited 美国运通银行
40E[cGz$* American Stock Exchange 美国证券交易所
neBkwXF! amortization 摊销
<*+ M BF amount due from banks 存放银行同业的款项
ivq4/Y] -X amount due from banks abroad 存放海外银行同业的款项
pDLo` F}A amount due from holding companies 控股公司欠款
@ RP|?Xc{? amount due from local banks 存放本港银行同业的款项
J\*d4I<(Rt amount due to banks 银行同业的存款
|H 4'*NP" amount due to banks abroad 海外银行同业的存款
}VGiT~2$ amount due to holding companies 控股公司存款
Uww^ Sq amount due to local banks 本港银行同业的存款
_6' g]4 amount due to outport banks 外埠银行同业的存款
b+hY^$// amount for note issue 发行纸币的款额
. <B1i amount of bond 担保契据的款额
hTm}j,H amount of consideration 代价款额
I}WJ0}R amount of contribution 供款数额
\) ; rOqh amount of indebtedness 负债款额
X@)lPr$a amount of principal of the loan 贷款本金额
2$91+N*w9 amount of rates chargeable 应征差饷数额
1rEP)66N amount of share capital 股本额
Xwi&uyvU& amount of sums assured 承保款额
TG9)x|! amount of variation 变动幅度
p1nA7;B-m amount of vote 拨款数额
2&m7pcls amount payable 应付款额
L7- nPH amount receivable 应收款额
nM`) `!/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-ZB"Yg$l analysis 分析
Exr7vL ancillary risk 附属风险
7E95" B&w annual account 周年帐目；周年帐目报表；年度决算；年结
R;o_ * annual accounting date 年结日期
dc)Gk annual allowance 每年免税额；年积金；年度津贴；年津
_+En%p.m annual balance 年度余额
)R4<*
/C:w annual disposable income 每年可动用收入
:m\KQ1sq annual estimates 周年预算
u_B SWhiW annual fee 年费
hqPn~Tq annual general meeting 周年大会
BR2y1Hfi annual growth rate 年增率；每年增长率
J.nq[/Q= annual long-term supplement 长期个案每年补助金
q~n2VU4L* annual pensionable emolument 可供计算退休金的年薪
g&>Hy!v, annual report 年报
F?=u: Annual Report on the Consumer Price Index 《消费物价指数年报》
8##jd[o&p~ annual return 周年报表；周年申报表；每年报税表格
^U}0D^jDeE Annual Return Rules 《周年报表规则》
o[# a}5Y annual review of consumer prices 每年消费物价回顾
>gl.(b25C annual roll-forward basis 逐年延展方式
(4LLTf0 annual salary 年薪
8; 8}Oq annual statement 年度报表；年度决算表
d3GK.8y_z 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
meR2"JN' annuitant 年金受益人
M lFvDy annuity 年金
jG n^<T\ annuity contract 年金合约
n lW&(cH annuity on human life 人寿年金
0, /x# antecedent debt 先前的债项
&iZYBa ante-dated cheque 倒填日期支票
kdC OcJB anticipated expenditure 预期开支
s /M~RB!w anticipated net profit 预期纯利
J~q+ G anticipated revenue 预期收入
dI-5% Um anti-inflation measure 反通货膨胀措施
YW<2:1A| anti-inflationary stance 反通货膨胀立场
F6p1 VFs apparent deficit 表面赤字
{%{GZ apparent financial solvency 表面偿债能力
aTsfl apparent partner 表面合伙人
J|-HZ-Wk|J application for personal assessment 个人入息课税申请书
L])w- application of fund 资金应用
jhv1 D' >6 application to release as liquidator and to destruct the books of accounts and documents
c qx1NWlY 申请免除清盘人职务及毁灭帐簿与文件
\]xYV}(FO appointed actuary 委任精算师
h>:RCpC appointed auditor 委任核数师；委任审计师
>nQ yF appointed trustee 委任的受托人
{M/c! appointer 委任人
"ux]kfoT apportioned pro rata 按比例分摊
AvZ) 1( apportionment 分配；分摊
Wg^cj:&`u Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)/"7$2Aoy apportionment formula 分摊方程式
p'~5[JR: apportionment of estate duty 遗产税的分摊
31& .Lnq appraisal 估价；评估
tY=%@v'6? appreciable growth 可观增长
c^ s> appreciable impact 显着影响
_eV n#!| appreciable increase 可观增长
'qAfei'] appreciation 增值；升值
r%d 11[z appreciation against other currencies 相对其他货币升值
a}fClI-u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p ^P y, appreciation tax 增值税
OPW"AB J appropriation 拨款；拨用；拨付
CDnz
&? appropriation account 拨款帐目
/T[ICd2J Appropriation Bill 拨款法案
CDj Dhs appropriation-in-aid system 补助拨款办法
RWCS
u$ approved assets 核准资产
&pjV4m|j< approved basket stock 认可一篮子证券
~aAJn IO approved budget 核准预算
b6&NzUt34V approved charitable donation 认可慈善捐款
!" %sp6Wc approved charitable institution 认可慈善机构
mthl?,I| approved currency 核准货币；认可货币
JWHt|zB g approved estimates 核准预算
3^> a TU<Z approved estimates of expenditure 核准开支预算
od*Z$Hb>' approved overseas insurer 核准海外保险人
vN :[ approved overseas trust company 核准海外信托公司
uz3pc;0LPY approved pooled investment fund 核准汇集投资基金
xY2_*#{. approved provident fund scheme 认可公积金计划
*)1Vs'!- approved provision 核准拨款
Wxau]uix approved redeemable share 核准可赎回股份
4UjE*Aq approved regional stock 认可地区性证券
g )qnjeSs] approved retirement scheme 认可退休金计划
^85n9a?8 approved subordinated loan 核准附属贷款
J+jmSK%z arbitrage 套戥；套汇；套利
qO{ ZZ* arbitrageur 套戥者；套汇者
2, V+?'^j arbitrary amount 临时款项
y[ 6&46r7D arrangement 措施；安排；协定
jUvA<r arrears 欠款
L~y t AZ, arrears of pay 欠付薪酬
Qk.Q9@ 3W arrears of revenue 逾期未收税款；逾期未收的帐项
puN=OX}C articles of association 组织章程；组织细则；组织章程细则
M5WtGIV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/1~|jmi( ascertainment of profit 确定利润
'QojSq
"Asia Clear" “亚洲结算系统”
(0#F]""\e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=4<S8Cp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X|E+K Asian Development Fund [ADF] 亚洲发展基金
rw[ {@|)'z Asian dollar bond 亚洲美元债券
A ]Tcj^# Asian dollar market 亚洲美元市场
,GkW. vEU Asian dollar rate 亚洲美元利率
An #Hb= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s%[GQQ-N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UXPegK! asked price 沽盘；喊价；索价；卖方报价
Wk#h ,p3 assessable income 应评税入息
E8_Le assessable loss 应评税亏损
R{uJczu assessable profit 应评税利润
t tFY
_F~S assessable value 应评税值
aq+IC@O assessed profit 估定利润
E\~ KVn assessed value 经评估价值
RE
$3| z assessment 评税；评定；估价；评税单
| W*@}D assessment number 评税编号；估价编号
%=9yzIjbAt assessment of additional tax 补加税评税
5%?b5(mnD assessment of performance 业绩评估；实绩评价
D&l ,SD Assessor 评税主任
UlNfI}#X asset price bubbles 资产价格泡沫
1Dya?}3 asset-backed securities 具资产保证的证券
o.3YM.B# assets accretion 资产增值
]]=fA 4( assets and liabilities 资产与负债
XL
PpxG assets betterment statement 资产递增表；资产改进表
?Wg{oB@( assets lending 实物放款；有抵押贷款
M*|VLOo=v assets of the company passing on the death 死者去世时转移的公司资产
}"?nU4q;S assets pledged as security for liabilities 用作负债抵押的资产
Zxc7nLKF~ assets portfolio 资产投资组合
(s$u_aq 77 assets price 资产价格
? x"HX|n assets quality 资产质素
KBw9( assets realization 资产变现
r<X 4ER assets refinancing arrangement 资产再集资安排
%aH$Tb%`hc assets securitization 资产证券化
] @)!:<+ assets situated outside Hong Kong 在香港以外地方的资产
MziZN^( assets stripping 削减资产；拆卖资产
Np<&#s[dQ assets value 资产值
ur<eew@8@i assignee 承让人
6Z&u assignment 转让；转让书；转让契
S1^nC tSF assignment of interest 权益转让
/ggkb8<3 assignment of letters patent and trade mark 专利证书及商标转让
R 'I_xjC assignment of property 物业转让；物业转让书
Z@,PZ assignment right 转让权
WVWS7N\ assignor 转让人
n(1wdl Ep associate 有联系的人；有关连人士；相联者；合伙人；联系人
QGr\I/Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3 g0u#t{ associate member 附属会员
HS\3)Ooj> associated body corporate 相联法人团体
>bA$SN associated company 相联公司；联属公司
UiR,^/8ED associated corporation 相联法团
r%F(?gKXkd Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_+\:OB[Y 公认会计师公会〔英国〕
,9Z2cgXwJ Association of Futures Exchange Brokers 香港期货经纪协会
_ 2m[(P9d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O~h94 B` association of underwriters 承保人组织
xY2}Wr
j, assumption of control 接管
Ni!;-,H+E assurance 担保；保险；转易；转易书
k%]DT.cE assurance of interest 权益的转易
dv'E:R(a at 19XX price 按一九ＸＸ年价格计算
=@JS88+ at a discount 按赔价计算；按贴水价格计算；打折扣
n</k/Mk} at a premium 按溢价计算；按升水价格计算
qcTmsMpj at call 通知付款；按通知
c.(Ud`jc at constant market price 按固定市价计算
Zj1ZU[BEcL at constant price 按固定价格计算
J3~hzgY at cost 按成本计算
,](v?v.[4 at current market price 按当时市价计算；按现时市价计算
Jh$"f r3 at current price 按当时价格计算；按现时价格计算
F)/~p&H at factor cost 按要素成本计算；按生产要素成本计算
\f/#<|Hm at money-of-the-day price 按付款当日价格计算
', sQ/#S at or better 按指定或较佳价位〔买卖指令〕
xv R ?~ at par 按面值计算；平价
z1f^p7$M? at sight 见票即付
|^Ew< at the close 按收市盘
}PI35i1!t at the opening 按开市盘
LG=X)w)W4S attestation 见证；见证条款
\5'O.*pr at-the-money option 平价期权
% j *k attorney 受权人；受托代表人
8
"_Bq attornment 新拥有人承认书
_Z+jQFKJ\8 attributable profit 可归属利润
\P l,'
1% attributable share value 可归属股份价值
h dd>&?p3 Auckland Stock Exchange 奥克兰证券交易所
@P Qrmn6w auction 拍卖
5 S%C~iB auctioneer 拍卖商
D3S+ LV audit 审计；核数
R:w %2Y Audit Commission 审计署
(Qk&g"I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E O#gUv 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〕
Fn86E dFM audit review 帐目审查
d7"U WY^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bQwdgc),s{ audited account 审计帐目；经审计的帐目
L$1K7<i. audited annual account 经审计的周年帐目
"xvtq i,R audited balance sheet 经审计的资产负债表
m ~u|VgD auditor 核数师；核数主任；审计师
aKv[ auditor's certificate 核数师证明书；审计师证明书
PwW^y#96 auditor's report 核数师报告；审计师报告
sDLS*467 Aussie bond 澳元债券
:1aL9 fT austerity budget 紧缩预算
CAUi jMI@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T8$%9&j!UE Australia All Ordinaries Index 澳洲所有普通股票指数
v"u7~Dw# 1 Australian Dollar [AUD] 澳元
5v|H<wPp Australian Options Market 澳大利亚期权市场
})20Zld}a Australian Securities Commission 澳洲证券事务监察委员会
3L%W VCB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
iV?` i Australian Stock Exchange 澳大利亚证券交易所
J` w]}GlH Austrian Schilling [ATS] 奥地利先令
T3PX gL)o authentication 认证；鉴证
^|wT_ k\ authority to purchase 委托购买证；委购书
2GSgG.%SSM authorization 认可；核准；授权；授权书
k)`$%[K8 authorization by direction 指示授权
!0Idp% authorization by instruction 指令授权
HE Bqv+bG authorization by warrant 令状授权
\F 3C=M@: authorization of unit trust 单位信托的认可
M#OH Y * authorized agent 指定代理人
/Q?~Q0{)es authorized capital 法定资本
dgS4w@)@V; authorized clerk 出市员
+XE jXH5K authorized dealer 认可交易商
0iY P authorized financial institution 认可财务机构
u4:\UC' authorized fund 认可基金
$
!v}xY authorized fund house 获授权的基金公司；认可基金公司
m!<X8d[bD authorized institution 认可机构
3az$:[Und} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6nh]* / authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X[V?T>jsM authorized insurer 获授权保险人；获认可承保人
yeh8z:5Z O authorized investment 特准投资项目
RcgRaQ2^ authorized person 获授权人
!\CG,E k authorized representative 获授权代表
n`% 2Mj c authorized share capital 法定股本
su&t7rJ automated quotation system 自动报价系统
#G3` p!" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kg<P t > 自动交易系统〔香港期货交易所有限公司〕
6m9 7_NRO automatic adjustment mechanism 自动调整机制
ql ^g~b automatic adjustment system 自动调整系统
/xcJo g~F, Automatic Clearing House 自动票据交换所
QhsMd- v automatic exchange rates accumulation system 自动化汇率累集系统
Uz 0W <u3v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B &?fM~J automatic teller machine [ATM] 自动柜员机
H+a~o=/cR autopay 自动转帐
k({2yc#RD& available assets 可用资产
2B-.}OJ available fiscal reserve 现存财政储备
m }98bw available profit 可用利润
rFo\+// Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}sv!=^}BY3 average 平均；平均数；海损
h40'@u^W average basic salary 平均基本薪金
a mqOxb average consumer expenditure 平均消费开支；一般消费开支
{>@QJlE0 average cost 平均成本
|| [89G average cost of land production 增辟土地平均成本
}'%^jt[3 average daily turnover 平均每日成交额
6 /| 0+G^ average daily wage rate 平均每日工资率
6O9iEc,HM average expenditure pattern 平均开支模式
z!$gVWG average growth rate 平均增长率
gmY/STN average net fixed assets 固定资产平均净值
a:A n=NA average of relatives 相对价格平均数
IAf$ ]Fh average price 平均价格
~\$=w10 average propensity to consume 平均消费倾向；一般消费倾向
AYcgi average propensity to save 平均储蓄倾向；一般储蓄倾向
.U9 R> # average rate 平均率
M#xQW`-` average revenue 平均收入；平均收益
1Ao6y.S average stock 平均库存；平均存货
jyi FM5& average yearly rent 平均年租
)GVBE%!WEd avoidance of double taxation 避免双重课税
u FZ~ avoidance of tax 避税
