A:
'4L0=G:A<q A share Ａ股；甲类股份
)Hp{8c abatement of tax 减税；减扣免税额
ks=l
Nz9 ABN AMRO Bank N.V. 荷兰银行
SR4cR)Iz above-the-line expenditure 线上项目支出；经常预算支出
^D{!!)O above-the-line receipt 线上项目收入；经常预算收入
) sh+cfTCb ABSA Asia Limited 南非联合亚洲有限公司
RO]Vn]qb absolute change 绝对数值变更
{ NS6y \, absolute expenditure 实际开支
bm &$wf absolute guideline figure 绝对准则数字
[xTu29X. absolute interest 绝对权益
" wB~*,Ny absolute order of discharge 绝对破产解除令
^Ia:e
?)W absolute profit margin 绝对利润幅度
A`Nk gVq5: absolute value 实值；绝对值
u+&t"B absolutely vested interest 绝对既得权益
jlf.~ vt absorbed cost 已吸收成本；已分摊成本
c% 5G 3j absorption 吸收；分摊；合并
aQMUC6cPM@ absorption rate 吸收率；摊配率；分摊率
]
BJ] ACB Finance Limited 亚洲商业财务有限公司
D9cpw0{nc acceptable form of reciprocity 合理的互惠条件
. %.bIT acceptable rate 适当利率；适当汇率
wVSk.OOB acceptance agreement 承兑协议
vS!%!-F acceptance for honour 参加承兑
Xx=jN1=, acceptor 承兑人；接受人；受票人
&vDK6w, acceptor for honour 参加承兑人
0 e}N{,&Y accident insurance 意外保险
PD- <D~7 Accident Insurance Association of Hong Kong 香港意外保险公会
<vMdfw"( accident insurance scheme 意外保险计划
IQ${2Dpg[ accident year basis 意外年度基准
j~|pSu.< accommodation 通融；贷款
G(g.~|=EZ accommodation bill 通融票据；空头票据
Rh[% UNl accommodation party 汇票代发人
w:|BQ, account balance 帐户余额；帐户结余
*Zj2*e{Z9U account book 帐簿
9^ DX w! account collected in advance 预收款项
B4hT(;k account current book 往来帐簿
W^es" \ account of after-acquired property 事后取得的财产报告
zNZ"PYh<u account of defaulter 拖欠帐目
kw%vO6"q( account payable 应付帐款
?)8OC(B8q account payee only [A/C payee only] 只可转帐；存入收款人帐户
s+EJXox w account receivable 应收帐款
gc
ce]QS account receivable report 应收帐款报表
&< oZl.T account statement 结单；帐单；会计财务报表
]r|nz~Aa$ account title 帐户名称；会计科目
%u t^ O accountant's report 会计师报告
~ AU!Gm. Accountant's Report Rules 会计师报告规则
% yVboA1 accounting and auditing procedure 会计与审计程序；会计与核数程序
9r5<A!1#L Accounting Arrangements 《会计安排》
T i{ ~ accounting basis 会计基础
(jV_L 1D accounting by Official Receiver 破产管理署署长呈交的帐目
o
0-3[W'x< Accounting Circular 《会计通告》
,KfBG<3 accounting class 会计类别
M%\=Fb accounting date 记帐日期；会计结算日期
w9Eb\An accounting for money 款项核算
ls^| j%$J Accounting Officer 会计主任
=b{!p | accounting period 会计报告期；会计期
i*T>, z accounting policy 会计政策；会计方针
_&U5 u accounting practice 会计惯例
l$>))cW! accounting principle 会计准则
0~)_/yx?S accounting record 会计记录
~> xVhd accounting report 会计报告
f &n6;N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ah_ T tj Accounting Society of China 中国会计学会
)\!-n]+A accounting statement 会计报表
5Tb3 Yy< . accounting system 会计制度；会计系统
9b8kRz[ c accounting transaction 会计事项；帐务交易
3BTXX0yx accounting treatment 会计处理
" !fvEE accounting year 会计年度
MPn
6sf9M accretion 增值；添加
EYsf<8cl accrual 应计项目；应累算数目
kW
7 $ accrual basis 应计制；权责发生制
DKvNQ:fI>9 accrual basis accounting 应计制会计；权责发生制会计
HxH.=M8S_ accrue 应累算；应计
AXQ G accrued benefit 应累算利益
T##_?=22I accrued charges 应计费用
Me.t_) accrued cumulative preference share dividend 应累算的累积优先股股息
+1R
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) (aj accrued interest payable 应付利息；应计未付利息
K<3$>/| accrued interest receivable 应收利息；应计未收利息
#Q6.r.3@x accrued right 累算权益
~<)CI 0= accruing profit 应累算的利润
OE"r=is accumulated fiscal reserve 累积财政储备
|.q K 69 accumulated profit 累积利润；滚存溢利
1 Ar6hA accumulated reserve 累积储备
>o #^)LN accumulation of surplus income 累积收益盈余
Hf
] w acquired assets 既得资产
4)IRm2G acquisition 收购；购置；取得
/= |5YxY acquisition cost 购置成本
RjOQSy3 acquisition expenses 购置费用
.2si[:_(p acquisition of 100% interest 收购全部股权
;`TSu5/ acquisition of control 取得控制权
jW?siQO^ acquisition of fixed assets 购置固定资产
=N +Ou 5D acquisition of shell “买壳”
3=SN;cn acquisition price 收购价
rl <! h5 act of God 天灾
X53TFRxnT acting partner 执事合伙人
}`SXUM_sD` active market 买卖活跃的市场；交投畅旺的市场；旺市
\Jcj4 active partner 积极参与的合伙人
6*cY[R|q! active trading 交投活跃
?;//%c8,. actual circulation 实际流通
1e0O-aT#Q actual cost 实际成本
e 2onR~Cf actual expenditure 实际开支；实际支出
9Xr @ll actual income 实际入息；实际收入；实际收益
[q MFLY$ actual market 现货市场
5_d=~whO&2 actual price 现货价；实际价格
0 %m}tfQ5 actual profit 实际利润
kH)JBx. actual quotation 实盘；实际价位；实际报价
,sM>{NK 9R actual year basis 按实际年度计算
c1,dT2:= actuals 实货
s` bC?wr5h actuarial investigation 精算调查
=Wl*.%1 b actuarial principle 精算原则
^aW?0qsH actuarial report 精算师报告
NW$C1(oT Actuarial Society of Hong Kong 香港精算学会
Od> ^yhn actuarial valuation 精算师估值
V <#E!MG actuary 精算师
PR&D67:Jy ad referendum agreement 暂定协议；有待覆核的协定
Vs)%*1>< ad valorem duty 从价税；按值征税
7Y8 B \B)w ad valorem duty system 从价税制
8J z/' ad valorem fee 从价费
is3nLm( ad valorem tariff 从价关税
)A`Zgg'L7D additional allowance 额外免税额
yxECK&&P0# additional amount for unexpired risk 未过期风险的额外款额
.CrrjS w additional assessable profit 补加应评税利润
H& #Od? additional assessment 补加评税
Z U vA` additional commitment 额外承担
u% ^Lu.l_c additional commitment vote 额外承担拨款
>PsP y. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!
Z e additional dependent parent allowance 供养父母额外免税额
M!=WBw8Y]a additional provision 额外拨款
s $ ONht additional stamp duty 附加印花税
"CEy r0h additional tax 补加税罚款；补加税款
qM`XF32A$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5-2 77? adjudged bankrupt 被裁定破产
(3RU|4Ks adjudicated bankrupt 裁定破产人
gyW*-:C adjudication fee 裁定费；评定印花税额手续费；评估契据费
h_ ^,|@C " adjudication of bankruptcy 裁定破产；宣告破产
8F$b/Z adjudication of insolvency 裁定无力偿还债务
w"Cc Wng1 adjusted actual 经调整的实数；调整后的实数
Y$^x.^dT, adjusted current assets 经调整的流动资产；调整后的流动资产
3:$hC8 adjusted figure 经调整的数字；调整后的数额
7'[C+/: adjusted liabilities 经调整的负债；调整后的负债
h(,SAY_ adjusted loss 经调整的亏损；调整后的亏损
ILUA'T=B0 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
9o.WJ adjusted profit 经调整的利润；调整后的利润
{cF7h)j adjusted surplus 经调整的盈余额；调整后的盈余额
2Yx6.e< adjusted value 经调整的价值；调整后的价值
b$ sw`Rsw adjustment 调整；修订；理算〔保险〕
k_9tz }Z adjustment centre 调剂中心
(~oUd 4 adjustment lag 调整过程的时间差距；调整时差
*G^n<p$" adjustment mechanism 调整机制
28[dTsd% adjustment of loss 亏损调整
d {.cIv adjustment process 调整过程；调整程序
~U :{~z adjustment range 调整幅度
'0|AtO77 administered exchange rate 受管制汇率
$]CZ]EWts Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3,j)PKf
; administration expenses 行政费用
6h
N~< administration fee 手续费；行政费
:GC <U|p administration in bankruptcy 破产管理
d:0RDK-}s administration order 遗产管理令
p\o=fcH%E administrator 管理人；遗产管理人
Y[gj2vNe4g administrator of the estate 遗产管理人
~UjFL~K} admission of debt 债项承认书
bz_Zk admission of proof 接纳债权证明
e-4XNL[F advance 放贷款项；垫付款项；预支款项；预付款项
V *=T o advance account 暂支帐目；预付款帐户
m?-3j65z advance compensation 预付补偿金
-
Z "w advance from shareholder 股东垫款
&0Zn21q advance pending reimbursement 预支以待日后付还
]G YO`, advanced economy 先进经济体系
)2}{fFa % advancement 预付；预付财产
^ RG6h advances warrant 垫款令
O pY2Z7_ advancing 贷出
9+.0ZP? adverse balance 逆差
wKhuUZj{ adverse exchange 逆汇
kr Z J"` advertisement addressed to shareholders 在报章刊登的致股东通告
R2Fh
WiL advice for collection 托收通知书
QBa1c-Y advice of drawing 提款通知书；汇票通知书
3%m 2$\ advice of payment 付款通知
v?rjQ'OP Advisory Committee [Securities and Futures Commission]
bD<[OerG 谘询委员会〔证券及期货事务监察委员会〕
`G\uTC pk Advisory Committee on Diversification 经济多元化谘询委员会
:W,6zv(..u affidavit 誓章；遗产申报誓章
)J8dm'wH92 affidavit of no receipt 述明无收款的誓章
@L^2VVWk^ affiliate 联号；联营公司；附属公司
~#iRh6 ^98 affiliated company 附属公司；联号；联营公司
%'j)~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C>Qgd9 affordability 负担能力
c&2Zj M African Development Bank [AfDB] 非洲开发银行
*52*IRH after-acquired property 事后取得的财产
@(PYeXdV6& after-hours dealing 市后交易
.M uS"R{y after-tax profit 税后盈利；税后利润；税后溢利
oK@!yYv agency agreement 代理协议
p~I+ZYWF' agency expenses 代理机构的开支
.ps'{rl8 agency fee 代理费
s
S8Z5 k; Agency Law 《代理法》
oju7<b9Ez agent 代理人；承销人
Mjq1qEi"B agent of company 公司代理人
UiA\J agent's fee 代理人费；经纪费
A] pLq` aggregate 总计；总数；总体数字
6
k+FTDL aggregate amount 总款额；总额
?"PUw3V3lB aggregate assets and liabilities 总体资产与负债
@HJ&"72$< aggregate at constant price 按固定价格计算的总体数字
DDn@M|*$ aggregate demand 总需求
9_[TYzpB! aggregate gross position 总持仓量
a ^<W
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B;[{7J] aggregate of salaries tax 合计薪俸税
7
2ux3D aggregate performance 总体表现；总体业绩
ex7zg! aggregate supply 总体供应
xRW~xr2h@ aggregate surplus 总盈余
33|>u+ aggregate total 整体总额
]uX'[Z}t aggregate value 总值；合计价值
( =0W[@ k aggregated basis 合计基准
),0_ C\ aggregated net chargeable income 合计应课税入息实额
~YOwg\w^ aggregation 合并计算；合计；总和
<Bb $d@c aggregation of incomes of husband and wife 夫妇入息合并计算
WM NcPHcj aggregation of property 财产的总和
Y8`4K* 58% agio 差价；贴水
vL@N21 u Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
|{+D65R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ln)_Jf1r 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
! lgsV..R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:}TT1@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
5j1}?0v_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z:bxnM2\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'YQ"Lf agreement for a settlement 授产协议
,x!P|\w.G{ agreement for assignment 转让协议
7kO5hlKeo agreement for sale 售卖协议；买卖协议
+I#4+0f agreement for sale and purchase 买卖协议
g e:UliHJ agreement for the payment of interest 支付利息协议
sXOGIv agreement for the repayment of money 还款协议
4 %~$A`7 agreement of reinsurance 再保险协议
{o<
4 ^ Agricultural Bank of China 中国农业银行
~"!F& air passenger departure tax 飞机乘客离境税
lBh|+K N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U|6 ME%xm airport tax 机场税
P!:Y<p{=> alcohol duty 酒精税
F=yrqRS= alienation 让与；让渡；转让
} WY7!Y alimony 生活费；赡养费
Lg pj<H[ All Ordinaries Index [AOI] 所有普通股指数
DtG><g}[] all risks 全险；综合险
L)&?$V All Sales Record for Stock Market 《股票市场成交报告》
R<lj$_72Q Allied Capital Resources Limited 新联财务有限公司
E.Xf b"] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N_Cu%HP allocation letter 拨款信件
x0@J~
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(o)nN8 allocation of profit 利润分配；溢利分配
)X g,;^ allocation warrant 拨款令
t Krr5SRb allotment 分配；配股
n
c:^)G allotment notice 股份配售通知；配股通知
xekW-=#a7- allotment of shares 股份分配
7g}4gX's allowable 可获宽免；免税的
!/ TeTm o allowable business loss 可扣除的营业亏损
P}N% **>` allowable expenses 可扣税的支出
nzE 4P3 C+ allowance 免税额；津贴；备抵；准备金
8:0QI kqk allowance for debts 债项的免税额
HE(|x 1C)j allowance for depreciation by wear and tear 耗损折旧免税额
`DIIJ<;g allowance for funeral expenses 殡殓费的免税额
4_ 3Jpz* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#P= r P= allowance for repairs and outgoings 修葺及支出方面的免税额
DhV( $&*M allowance to debtor 给债务人的津贴
+'Pl? QyH alteration of capital 资本更改
SLpB$puS alternate trustee 候补受托人
YlwCl4hq amalgamation 合并
D oX!P|* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/cF
6{0XS9 ambit of charges 征税范围；收费范围
zm)
]cq amended valuation 经修订的估值
xOP%SF American Commodities Exchange 美国商品交易所
c-3AzB#[ American Express Bank Limited 美国运通银行
wO&`3Q3~$ American Stock Exchange 美国证券交易所
y[Zl ,v7 amortization 摊销
`4__X; amount due from banks 存放银行同业的款项
Ac'[( amount due from banks abroad 存放海外银行同业的款项
@'j=oTT amount due from holding companies 控股公司欠款
PN[
`p1F amount due from local banks 存放本港银行同业的款项
A\iDK10Q$ amount due to banks 银行同业的存款
r-v ;A amount due to banks abroad 海外银行同业的存款
0? ( amount due to holding companies 控股公司存款
(f ^WC, amount due to local banks 本港银行同业的存款
?r0#{x~ amount due to outport banks 外埠银行同业的存款
-v .\CtpHv amount for note issue 发行纸币的款额
[H)NkR;I amount of bond 担保契据的款额
ewg&DBbN" amount of consideration 代价款额
J * $u amount of contribution 供款数额
Pf;'eOdp amount of indebtedness 负债款额
]4-lrI1# amount of principal of the loan 贷款本金额
Ks . m5R amount of rates chargeable 应征差饷数额
>B/ jTn5= amount of share capital 股本额
(m80is l amount of sums assured 承保款额
e}y oy+9 amount of variation 变动幅度
L ?g|: amount of vote 拨款数额
)Q EvV:\ amount payable 应付款额
*#-X0}'s amount receivable 应收款额
P1)f-: ; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
WL$Ee= analysis 分析
VXXo\LQUU ancillary risk 附属风险
=G3O7\KmH annual account 周年帐目；周年帐目报表；年度决算；年结
Jaz|b`KDj annual accounting date 年结日期
4zs1 BiMG annual allowance 每年免税额；年积金；年度津贴；年津
(G $nN*rlu annual balance 年度余额
n.jF : annual disposable income 每年可动用收入
w|:UTJ>@ annual estimates 周年预算
/ 1
lIV_Z annual fee 年费
RpPbjz~ annual general meeting 周年大会
|@? B%s Y annual growth rate 年增率；每年增长率
<
.&t'W annual long-term supplement 长期个案每年补助金
:W(3<D7\ annual pensionable emolument 可供计算退休金的年薪
Ab`mID: annual report 年报
DqyJ]}| Annual Report on the Consumer Price Index 《消费物价指数年报》
ss6 3/ annual return 周年报表；周年申报表；每年报税表格
X{zg-k(@ Annual Return Rules 《周年报表规则》
>y)(M(o annual review of consumer prices 每年消费物价回顾
"@U9'rKx annual roll-forward basis 逐年延展方式
R2WEPMH% annual salary 年薪
y%)5r}S^ annual statement 年度报表；年度决算表
EM]~yn!+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
d!kiWmw, annuitant 年金受益人
Ci6yH( RE annuity 年金
S6C M/ annuity contract 年金合约
E6a$c`H @? annuity on human life 人寿年金
>yFEUD : antecedent debt 先前的债项
Z&FC:4!! ante-dated cheque 倒填日期支票
&EKP93
anticipated expenditure 预期开支
v(D{_ anticipated net profit 预期纯利
OE)n 4X anticipated revenue 预期收入
dd1m~Gm anti-inflation measure 反通货膨胀措施
3|zqEGT* anti-inflationary stance 反通货膨胀立场
%}jwuNGA apparent deficit 表面赤字
1];rW`Bw apparent financial solvency 表面偿债能力
54~`8f apparent partner 表面合伙人
$G/ h-6+8 application for personal assessment 个人入息课税申请书
TxAT )) application of fund 资金应用
y;A<R[|Ve application to release as liquidator and to destruct the books of accounts and documents
~01
o 申请免除清盘人职务及毁灭帐簿与文件
wP28IB:^ appointed actuary 委任精算师
tu\;I{ h=0 appointed auditor 委任核数师；委任审计师
"& ?F 6Pi appointed trustee 委任的受托人
PmO m> appointer 委任人
7[5g_D t apportioned pro rata 按比例分摊
]. 53t"* apportionment 分配；分摊
Q4e*Z9YJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0VC8'6S_k apportionment formula 分摊方程式
Eyi^N0 apportionment of estate duty 遗产税的分摊
~qQ St% appraisal 估价；评估
Pk/ {~!+
$ appreciable growth 可观增长
wY| &qX, appreciable impact 显着影响
k bzzage6L appreciable increase 可观增长
0,+RF "R appreciation 增值；升值
i? 5jl&30 appreciation against other currencies 相对其他货币升值
z{:T ~s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%UZ_wsY\ appreciation tax 增值税
D /ysS$!{ appropriation 拨款；拨用；拨付
7=C$*)x appropriation account 拨款帐目
[uCW8:e Appropriation Bill 拨款法案
ucP}( $ appropriation-in-aid system 补助拨款办法
+U/+ iI>0 approved assets 核准资产
W LGk approved basket stock 认可一篮子证券
sv` +?hjG approved budget 核准预算
bM7y}P5`1 approved charitable donation 认可慈善捐款
0S8v41i6 approved charitable institution 认可慈善机构
v`3q0,, approved currency 核准货币；认可货币
8 CKN^8E approved estimates 核准预算
*,q W9z approved estimates of expenditure 核准开支预算
?U'c;*O- approved overseas insurer 核准海外保险人
S rGX4 approved overseas trust company 核准海外信托公司
@+II@[ _lT approved pooled investment fund 核准汇集投资基金
\.h!'nfF approved provident fund scheme 认可公积金计划
/V@~Vlww approved provision 核准拨款
R2{ y1b$l approved redeemable share 核准可赎回股份
J.'}R2gT1 approved regional stock 认可地区性证券
]q@/:I9] approved retirement scheme 认可退休金计划
&K2J $(.t approved subordinated loan 核准附属贷款
CVfQ arbitrage 套戥；套汇；套利
P,5gaT) arbitrageur 套戥者；套汇者
oE:9}]N_ arbitrary amount 临时款项
N8a+X|3]0 arrangement 措施；安排；协定
9x ;CJh X arrears 欠款
fNb2>1 arrears of pay 欠付薪酬
qr> :meJy4 arrears of revenue 逾期未收税款；逾期未收的帐项
#B7_5y^ articles of association 组织章程；组织细则；组织章程细则
;xF5P'T?| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W*A-CkrO ascertainment of profit 确定利润
Q/[|/uNw? "Asia Clear" “亚洲结算系统”
^M?O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iW.4'9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SF$'$6x} Asian Development Fund [ADF] 亚洲发展基金
g/H:`J Asian dollar bond 亚洲美元债券
lGHU{7j\ Asian dollar market 亚洲美元市场
b0W~*s [4 Asian dollar rate 亚洲美元利率
/C)mx#h] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S[!s J-rG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&"!s +_ asked price 沽盘；喊价；索价；卖方报价
7/*Q?ic assessable income 应评税入息
x3ds{Z$,>( assessable loss 应评税亏损
PDN3=PAR/A assessable profit 应评税利润
^rF{%1 DT assessable value 应评税值
y bWb'+x assessed profit 估定利润
A gKG>%0 assessed value 经评估价值
,_HSvs7- assessment 评税；评定；估价；评税单
Glz)-hjJ:n assessment number 评税编号；估价编号
2c?-_OCy; assessment of additional tax 补加税评税
:N!Fe7H, assessment of performance 业绩评估；实绩评价
Rou$`<{H Assessor 评税主任
H/!_D f asset price bubbles 资产价格泡沫
6J/"1 _ asset-backed securities 具资产保证的证券
j ys1Ki assets accretion 资产增值
-$Y@]uf^ assets and liabilities 资产与负债
s^5KF K1 assets betterment statement 资产递增表；资产改进表
Y{c_5YYf assets lending 实物放款；有抵押贷款
/8V#6d_ assets of the company passing on the death 死者去世时转移的公司资产
cEkf9:_La assets pledged as security for liabilities 用作负债抵押的资产
fq^D<c{3 assets portfolio 资产投资组合
a.P7O!2Lp assets price 资产价格
*>otz5] assets quality 资产质素
[S{ KGe:g assets realization 资产变现
q, b6). assets refinancing arrangement 资产再集资安排
Fa assets securitization 资产证券化
P'Q|0lB assets situated outside Hong Kong 在香港以外地方的资产
jKFypIZ4 assets stripping 削减资产；拆卖资产
x13t@b assets value 资产值
k-;%/:O m assignee 承让人
(Uo:WyVj|F assignment 转让；转让书；转让契
5nq0#0O c assignment of interest 权益转让
dz^l6<a"n assignment of letters patent and trade mark 专利证书及商标转让
sTu6KMn assignment of property 物业转让；物业转让书
u\~dsD2)q assignment right 转让权
wps`2`z assignor 转让人
5DgfrX associate 有联系的人；有关连人士；相联者；合伙人；联系人
\@yx;}bdI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T /iKz associate member 附属会员
j3j<01rq associated body corporate 相联法人团体
{d`e9^Z: associated company 相联公司；联属公司
z+ybtS>pZ associated corporation 相联法团
J%|!KQl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_g+^ jR4 公认会计师公会〔英国〕
z[kz [ Association of Futures Exchange Brokers 香港期货经纪协会
yKJKQ 9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b$/TfpNdo association of underwriters 承保人组织
/S2 9\^ assumption of control 接管
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,$JjX[ assurance 担保；保险；转易；转易书
?L=@Zs assurance of interest 权益的转易
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`P1 at 19XX price 按一九ＸＸ年价格计算
w2B If[~t at a discount 按赔价计算；按贴水价格计算；打折扣
Xg>nb1e at a premium 按溢价计算；按升水价格计算
#R_IF&7 at call 通知付款；按通知
nic7RN ?F< at constant market price 按固定市价计算
:r0?[#r?N, at constant price 按固定价格计算
asT*Z"/Q! at cost 按成本计算
dZnAdlJ at current market price 按当时市价计算；按现时市价计算
w7Do #Cv at current price 按当时价格计算；按现时价格计算
IipG?v0z~ at factor cost 按要素成本计算；按生产要素成本计算
xE/r:D # at money-of-the-day price 按付款当日价格计算
>kK;IF9h at or better 按指定或较佳价位〔买卖指令〕
1+;Z0$edxz at par 按面值计算；平价
L"Y_:l3"7 at sight 见票即付
r)$(>/[$ at the close 按收市盘
_yje" at the opening 按开市盘
^l\U6$3 attestation 见证；见证条款
g70B22!y at-the-money option 平价期权
cx?XJ ) attorney 受权人；受托代表人
d! 0p^!3 attornment 新拥有人承认书
N*.JQvbnr attributable profit 可归属利润
j6wdqa9!~ attributable share value 可归属股份价值
NP%Y\%;l6 Auckland Stock Exchange 奥克兰证券交易所
ur\v[ k= auction 拍卖
CB(Qy9C%h[ auctioneer 拍卖商
c`]_Q1'30w audit 审计；核数
=,B44:`r Audit Commission 审计署
0eQwi l@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-h&AO\*^W 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〕
% %[ "& audit review 帐目审查
`9;:mR $ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ps3wg=ni[ audited account 审计帐目；经审计的帐目
H.sHXuu audited annual account 经审计的周年帐目
hS) X`M audited balance sheet 经审计的资产负债表
@d i mZsi1 auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
+an.z3?w auditor's report 核数师报告；审计师报告
b(8#*S!U Aussie bond 澳元债券
Bny3j~*U austerity budget 紧缩预算
5[Sa7Mk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@ToY, @ ]e Australia All Ordinaries Index 澳洲所有普通股票指数
HIUB: Australian Dollar [AUD] 澳元
9&R. <I Australian Options Market 澳大利亚期权市场
z:B4 Australian Securities Commission 澳洲证券事务监察委员会
3ifQKKcR{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;c1ar )G7 Australian Stock Exchange 澳大利亚证券交易所
=b{wzx} e Austrian Schilling [ATS] 奥地利先令
QKW; r authentication 认证；鉴证
ay}} v7)GM authority to purchase 委托购买证；委购书
E/MD ]ox authorization 认可；核准；授权；授权书
msKWb311u authorization by direction 指示授权
`Pa z authorization by instruction 指令授权
Wr.G9zq.+ authorization by warrant 令状授权
nH*JR authorization of unit trust 单位信托的认可
%3B0s?,I authorized agent 指定代理人
rPf<8oH authorized capital 法定资本
b}DxD1*nsI authorized clerk 出市员
9V5}%4k%+ authorized dealer 认可交易商
7` 113`1 authorized financial institution 认可财务机构
j9FG)0 authorized fund 认可基金
V/C":!; authorized fund house 获授权的基金公司；认可基金公司
F Xbf7G)H authorized institution 认可机构
L1'R6W~%dN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Jw;Tq"& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
< {1'cx authorized insurer 获授权保险人；获认可承保人
g"pjWj)? authorized investment 特准投资项目
bb@@QzR authorized person 获授权人
n#F:(MSOp authorized representative 获授权代表
D?yiK=:08` authorized share capital 法定股本
UVND1XV^f automated quotation system 自动报价系统
s,&tD
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`;?`X C"m 自动交易系统〔香港期货交易所有限公司〕
v<+5B5"1 automatic adjustment mechanism 自动调整机制
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; automatic adjustment system 自动调整系统
=1qM`M Automatic Clearing House 自动票据交换所
0$8iWL automatic exchange rates accumulation system 自动化汇率累集系统
#9Src\V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;- ~}g 7$ automatic teller machine [ATM] 自动柜员机
OAGI|`E$/- autopay 自动转帐
qX,T X
3 available assets 可用资产
tWD5Yh>.?$ available fiscal reserve 现存财政储备
WS17DsWW available profit 可用利润
BO6u<cu"- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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% # average 平均；平均数；海损
x6- bAf average basic salary 平均基本薪金
7RE'KH_$ average consumer expenditure 平均消费开支；一般消费开支
Q]n a_'_ average cost 平均成本
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average cost of land production 增辟土地平均成本
J. %%]-f=& average daily turnover 平均每日成交额
=8Bq2.nlR average daily wage rate 平均每日工资率
d~ m,hCTe average expenditure pattern 平均开支模式
X,+M? average growth rate 平均增长率
9Tju+KcK average net fixed assets 固定资产平均净值
=\[}@Kh average of relatives 相对价格平均数
ExJch\ average price 平均价格
J0%e6{C1 average propensity to consume 平均消费倾向；一般消费倾向
aJAQ G average propensity to save 平均储蓄倾向；一般储蓄倾向
1?!z<< average rate 平均率
\piH dVD average revenue 平均收入；平均收益
Pl2ZA)[g average stock 平均库存；平均存货
o3=2`BvJ average yearly rent 平均年租
TOH!vQP avoidance of double taxation 避免双重课税
Y/| wOm;| avoidance of tax 避税
