A:
Fzu{,b A share Ａ股；甲类股份
y6s $.93 abatement of tax 减税；减扣免税额
- "<f( ABN AMRO Bank N.V. 荷兰银行
E%e-R6gl above-the-line expenditure 线上项目支出；经常预算支出
Q4x 71*vy above-the-line receipt 线上项目收入；经常预算收入
ovohl<o\ ABSA Asia Limited 南非联合亚洲有限公司
zM '-2, absolute change 绝对数值变更
Nh))U absolute expenditure 实际开支
XVfQscZe absolute guideline figure 绝对准则数字
rQqtejcfx absolute interest 绝对权益
7[)(;- absolute order of discharge 绝对破产解除令
?/wloLS47 absolute profit margin 绝对利润幅度
Dmw ,Bi* absolute value 实值；绝对值
c ~
SI" absolutely vested interest 绝对既得权益
g :EU\ absorbed cost 已吸收成本；已分摊成本
h(L5MZs absorption 吸收；分摊；合并
9+:Trc\%N absorption rate 吸收率；摊配率；分摊率
Wama>dy % ACB Finance Limited 亚洲商业财务有限公司
lO
*Hv9# acceptable form of reciprocity 合理的互惠条件
p
c],H acceptable rate 适当利率；适当汇率
+ D@ R'$N acceptance agreement 承兑协议
?,NAihN ] acceptance for honour 参加承兑
" duJl- acceptor 承兑人；接受人；受票人
{x: IsQZ acceptor for honour 参加承兑人
x#^kv) accident insurance 意外保险
O rBFe *2y Accident Insurance Association of Hong Kong 香港意外保险公会
c>g%oE accident insurance scheme 意外保险计划
W@tLT[}CG accident year basis 意外年度基准
6PH*]#PfoD accommodation 通融；贷款
)N/KQ[W accommodation bill 通融票据；空头票据
7Tbk ti; accommodation party 汇票代发人
F)@<ZE account balance 帐户余额；帐户结余
\9p;md` account book 帐簿
6yb<4 @LOb account collected in advance 预收款项
RB" rx\u7K account current book 往来帐簿
Ie~~L U account of after-acquired property 事后取得的财产报告
E kX6> mo account of defaulter 拖欠帐目
0#JBz\ account payable 应付帐款
R<=t{vTJ5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q ZlUUj\
account receivable 应收帐款
6D0,ME# account receivable report 应收帐款报表
4!jHZ<2 Z account statement 结单；帐单；会计财务报表
($s{em4L account title 帐户名称；会计科目
}dz(DP d accountant's report 会计师报告
b\2"1m0H Accountant's Report Rules 会计师报告规则
F0\ry "(t accounting and auditing procedure 会计与审计程序；会计与核数程序
NEk [0 Accounting Arrangements 《会计安排》
=FnZk J accounting basis 会计基础
Jj " {r{ accounting by Official Receiver 破产管理署署长呈交的帐目
#t
O!3= 0 Accounting Circular 《会计通告》
| QA8"&r accounting class 会计类别
cF2/}m] accounting date 记帐日期；会计结算日期
H
#BgE29 accounting for money 款项核算
N[-)c,O Accounting Officer 会计主任
m%&B4E#3T accounting period 会计报告期；会计期
bhmjH(.t accounting policy 会计政策；会计方针
<c#[.{A}s accounting practice 会计惯例
zC rcCr accounting principle 会计准则
YO,ldsSz|r accounting record 会计记录
W}RR_ Gu accounting report 会计报告
* QG;KJ % Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@jHio\/_ Accounting Society of China 中国会计学会
(R-Q9F+; accounting statement 会计报表
brWt accounting system 会计制度；会计系统
(XJQ $n accounting transaction 会计事项；帐务交易
Vz*'^=(o& accounting treatment 会计处理
]_?y[@Z P accounting year 会计年度
KfNXX>' accretion 增值；添加
ks D1NB;9 accrual 应计项目；应累算数目
UZra'+Wb accrual basis 应计制；权责发生制
;[9Is\ accrual basis accounting 应计制会计；权责发生制会计
fsd>4t:" \ accrue 应累算；应计
3:Wr)>l}# accrued benefit 应累算利益
4(82dmKO accrued charges 应计费用
ny= {V* m accrued cumulative preference share dividend 应累算的累积优先股股息
R
28* accrued expenses 应累算费用
Mk[`HEO accrued interest payable 应付利息；应计未付利息
YqgW8 EM accrued interest receivable 应收利息；应计未收利息
k6BgY|0g C accrued right 累算权益
R`q!~8u accruing profit 应累算的利润
@:B 1 accumulated fiscal reserve 累积财政储备
\ `ReZu$ accumulated profit 累积利润；滚存溢利
^%pwyY\t accumulated reserve 累积储备
sLIP |i accumulation of surplus income 累积收益盈余
4)I#[&f acquired assets 既得资产
v=VmiBq[ acquisition 收购；购置；取得
b`zf&Mn acquisition cost 购置成本
}c%y0)fL acquisition expenses 购置费用
?C35 acquisition of 100% interest 收购全部股权
?M ^t4nj acquisition of control 取得控制权
"Ycd$`{Vgt acquisition of fixed assets 购置固定资产
<h9\ A& acquisition of shell “买壳”
!$Z"\v'b acquisition price 收购价
\<**S SN act of God 天灾
<J-Z;r(gQN acting partner 执事合伙人
QEa=!O active market 买卖活跃的市场；交投畅旺的市场；旺市
CN(4;-so) active partner 积极参与的合伙人
46Nf|~ active trading 交投活跃
U mX[=D| actual circulation 实际流通
Oy$BR
<\ actual cost 实际成本
avu,o actual expenditure 实际开支；实际支出
;!?K.,N:N actual income 实际入息；实际收入；实际收益
o"[bIXf-h actual market 现货市场
$:!T/ *p* actual price 现货价；实际价格
^<0 NIu} actual profit 实际利润
6/ipdi[
_ actual quotation 实盘；实际价位；实际报价
uW=NH;u actual year basis 按实际年度计算
"~C#DZwt{ actuals 实货
79H +~1Az actuarial investigation 精算调查
(14kR actuarial principle 精算原则
B}+9 U actuarial report 精算师报告
(L%q/$ Actuarial Society of Hong Kong 香港精算学会
u V7Hsg9l actuarial valuation 精算师估值
tYZGf xj actuary 精算师
<9a_wGs ad referendum agreement 暂定协议；有待覆核的协定
@l Gn G ad valorem duty 从价税；按值征税
XWpnZFjE ad valorem duty system 从价税制
^1=| (Z/ ad valorem fee 从价费
+Q31K7G r ad valorem tariff 从价关税
y$o =\: additional allowance 额外免税额
+z0}{,HX additional amount for unexpired risk 未过期风险的额外款额
:
"te- additional assessable profit 补加应评税利润
9PK-r;2 additional assessment 补加评税
\/ 'n[3x additional commitment 额外承担
5C1Rub) additional commitment vote 额外承担拨款
u 7Y < ~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2-!Mao"^ additional dependent parent allowance 供养父母额外免税额
&> .1%x@R additional provision 额外拨款
@;D}=$x additional stamp duty 附加印花税
:b*`hWnQ additional tax 补加税罚款；补加税款
Z[ u,1l .T Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K/v-P <g adjudged bankrupt 被裁定破产
1Z8Oh_D C adjudicated bankrupt 裁定破产人
k<zGrq=8J adjudication fee 裁定费；评定印花税额手续费；评估契据费
2Q|*xd4B^ adjudication of bankruptcy 裁定破产；宣告破产
UMQW#$~C{g adjudication of insolvency 裁定无力偿还债务
3}{5
X' adjusted actual 经调整的实数；调整后的实数
I A#* T` adjusted current assets 经调整的流动资产；调整后的流动资产
e uHu} adjusted figure 经调整的数字；调整后的数额
O>M*mT M adjusted liabilities 经调整的负债；调整后的负债
R(N(@KC adjusted loss 经调整的亏损；调整后的亏损
% W',c u 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
R+VLoz* J6 adjusted profit 经调整的利润；调整后的利润
\R qh|T<D adjusted surplus 经调整的盈余额；调整后的盈余额
r5fkt>HZ adjusted value 经调整的价值；调整后的价值
3H#/u! W adjustment 调整；修订；理算〔保险〕
#r)1<}_e# adjustment centre 调剂中心
p]z54 ~ adjustment lag 调整过程的时间差距；调整时差
/3 Ix,7 adjustment mechanism 调整机制
DPQGh`J adjustment of loss 亏损调整
U4l*;od adjustment process 调整过程；调整程序
p6Dv;@)Yn adjustment range 调整幅度
wx%nTf/Oa administered exchange rate 受管制汇率
^@lg5d3F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m:f ouMS administration expenses 行政费用
124L3AG administration fee 手续费；行政费
ivz9R ' administration in bankruptcy 破产管理
{-N90 Oe administration order 遗产管理令
<` j[;>O administrator 管理人；遗产管理人
2vdQ&H4 administrator of the estate 遗产管理人
bL],K W;Q admission of debt 债项承认书
s/vOxGc admission of proof 接纳债权证明
X#I`(iHY advance 放贷款项；垫付款项；预支款项；预付款项
m2q;^o:J advance account 暂支帐目；预付款帐户
'h6} cw+K advance compensation 预付补偿金
3k*:B~1 advance from shareholder 股东垫款
:CST!+)o advance pending reimbursement 预支以待日后付还
C1B3 VG advanced economy 先进经济体系
qvU$9cTY advancement 预付；预付财产
G<-9U}~76 advances warrant 垫款令
yX.5Y |A< advancing 贷出
d3=6MX[c adverse balance 逆差
UoMWn"ZE adverse exchange 逆汇
W;oU +z^t$ advertisement addressed to shareholders 在报章刊登的致股东通告
n vpPmc advice for collection 托收通知书
Jv^cOc advice of drawing 提款通知书；汇票通知书
G q:4rG| advice of payment 付款通知
T ~~[a|bLa Advisory Committee [Securities and Futures Commission]
z5&%T}$tJ 谘询委员会〔证券及期货事务监察委员会〕
g;#KBxE Advisory Committee on Diversification 经济多元化谘询委员会
)
~) SCN>- affidavit 誓章；遗产申报誓章
j)tC r Py affidavit of no receipt 述明无收款的誓章
^Ii \vk affiliate 联号；联营公司；附属公司
h3]@M$Y[ affiliated company 附属公司；联号；联营公司
Q@W|GOH3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%f_OP$;fc affordability 负担能力
UG"6 RW @ African Development Bank [AfDB] 非洲开发银行
"ex~ L B after-acquired property 事后取得的财产
)Z8"uRTb0 after-hours dealing 市后交易
R(? <97 after-tax profit 税后盈利；税后利润；税后溢利
[mf7>M`p]@ agency agreement 代理协议
J"Y agency expenses 代理机构的开支
iPY vePQ agency fee 代理费
<m /b]| Agency Law 《代理法》
.W@4vrp@ agent 代理人；承销人
Dj
]Hgg agent of company 公司代理人
q"LJwV}W agent's fee 代理人费；经纪费
y }&4HrT& aggregate 总计；总数；总体数字
<% 7P aggregate amount 总款额；总额
}y-;>i#m=g aggregate assets and liabilities 总体资产与负债
^0x.'G? aggregate at constant price 按固定价格计算的总体数字
bg1"v a#2 aggregate demand 总需求
1; Wkt9]9 aggregate gross position 总持仓量
()nKug`.@ aggregate limit 总限额
le^_6| ek aggregate of salaries tax 合计薪俸税
x<*IF,o aggregate performance 总体表现；总体业绩
aEEz4,x_ aggregate supply 总体供应
uVq5fT`B aggregate surplus 总盈余
V3 _b! aggregate total 整体总额
Q3Z%a|3W aggregate value 总值；合计价值
9oj e`Ay aggregated basis 合计基准
#7~tL23}] aggregated net chargeable income 合计应课税入息实额
I*:qGr+ WJ aggregation 合并计算；合计；总和
J|"nwY}a9 aggregation of incomes of husband and wife 夫妇入息合并计算
x ?f0H k+ aggregation of property 财产的总和
o[6vxTH agio 差价；贴水
(o*e<y,}W 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》
vTMP&a'5L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4kaE}uKU 《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》
xOV A1p b, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o!s%h!%L 《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》
$d2kHT Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yxG:\y
b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lRv#1'Y agreement for a settlement 授产协议
X"TUe>cM agreement for assignment 转让协议
Sqdc1zC agreement for sale 售卖协议；买卖协议
cZaF
f?]k agreement for sale and purchase 买卖协议
M2;%1^ agreement for the payment of interest 支付利息协议
S_|9j{w) agreement for the repayment of money 还款协议
2;%#C! TG; agreement of reinsurance 再保险协议
` CA G8D Agricultural Bank of China 中国农业银行
y|e2j&m air passenger departure tax 飞机乘客离境税
|6sT, /6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dX hCyr%"6 airport tax 机场税
@~$F;M=.* alcohol duty 酒精税
c_ qcb7<~. alienation 让与；让渡；转让
- -
i&" alimony 生活费；赡养费
/ 63 W\ All Ordinaries Index [AOI] 所有普通股指数
@)OnIQN~ all risks 全险；综合险
cyGN3t9`. All Sales Record for Stock Market 《股票市场成交报告》
Tsm1C#6 Y* Allied Capital Resources Limited 新联财务有限公司
JNxW6 cK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g,n-s+ allocation letter 拨款信件
^e a RgNz allocation of fund 分配款项；预留款项
5:*5j@/S allocation of profit 利润分配；溢利分配
H5AK n*'7 allocation warrant 拨款令
Avs7(-L+s allotment 分配；配股
8S.')<-f allotment notice 股份配售通知；配股通知
W+d 9cM= allotment of shares 股份分配
C(F1VS allowable 可获宽免；免税的
qPXA Nx<^ allowable business loss 可扣除的营业亏损
P[rAJJN/E allowable expenses 可扣税的支出
8^<c,!DM allowance 免税额；津贴；备抵；准备金
pAJ=f}",]E allowance for debts 债项的免税额
j*;* Ka w allowance for depreciation by wear and tear 耗损折旧免税额
9Eq^B9( allowance for funeral expenses 殡殓费的免税额
m\ *&2Na allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~:/%/-^ allowance for repairs and outgoings 修葺及支出方面的免税额
``(}4 a allowance to debtor 给债务人的津贴
[^?13 xMb alteration of capital 资本更改
U OR _M5 alternate trustee 候补受托人
!y>lOw})Q amalgamation 合并
y fSiByU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
DC$7B`#D ambit of charges 征税范围；收费范围
6C:x6'5[ amended valuation 经修订的估值
kf+JM / American Commodities Exchange 美国商品交易所
JdaFY+f : American Express Bank Limited 美国运通银行
ee&nU(pK American Stock Exchange 美国证券交易所
$xRo<,OV+ amortization 摊销
U;';"9C2> amount due from banks 存放银行同业的款项
r +p@X amount due from banks abroad 存放海外银行同业的款项
d3EjI6R*z amount due from holding companies 控股公司欠款
5 1o@b amount due from local banks 存放本港银行同业的款项
\g~ws9'~ amount due to banks 银行同业的存款
_L * f8e8 amount due to banks abroad 海外银行同业的存款
#joF{ M{ amount due to holding companies 控股公司存款
-d|BO[4j amount due to local banks 本港银行同业的存款
5wzQ?07T_ amount due to outport banks 外埠银行同业的存款
F3r S6_ amount for note issue 发行纸币的款额
W$z#ssr amount of bond 担保契据的款额
=gW"#ZjL){ amount of consideration 代价款额
<KHv|)ak amount of contribution 供款数额
#'J~Xk amount of indebtedness 负债款额
Qy{NS.T amount of principal of the loan 贷款本金额
?*CRa$_I| amount of rates chargeable 应征差饷数额
sT d}cP amount of share capital 股本额
&q4ox7 1 amount of sums assured 承保款额
/yx=7< amount of variation 变动幅度
CCuxC9i7 amount of vote 拨款数额
Rz` @N`U amount payable 应付款额
v\fzO#vj amount receivable 应收款额
gXq!a|eH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k k
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t *o7,
ancillary risk 附属风险
E=;BI">. annual account 周年帐目；周年帐目报表；年度决算；年结
Xy[}G p annual accounting date 年结日期
Z -pyF K\ annual allowance 每年免税额；年积金；年度津贴；年津
jmR hAJV annual balance 年度余额
kj x> annual disposable income 每年可动用收入
@AvM annual estimates 周年预算
.>k=A|3G annual fee 年费
AU0$A403 annual general meeting 周年大会
_TZW|Dh-2F annual growth rate 年增率；每年增长率
,"@w>WL<9 annual long-term supplement 长期个案每年补助金
qzz[ y#q( annual pensionable emolument 可供计算退休金的年薪
#t=[w annual report 年报
&|/vM. Annual Report on the Consumer Price Index 《消费物价指数年报》
"(0oP9lZ annual return 周年报表；周年申报表；每年报税表格
D35m5 +=I Annual Return Rules 《周年报表规则》
M]J [6EW annual review of consumer prices 每年消费物价回顾
v]66.- annual roll-forward basis 逐年延展方式
'/ Cg*o/ annual salary 年薪
:L]-'\y annual statement 年度报表；年度决算表
B:e.gtM5 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
(})]H:W7 annuitant 年金受益人
UE" 7
annuity 年金
HvAE,0N annuity contract 年金合约
2y ^U k,g annuity on human life 人寿年金
H9sZR>(^ antecedent debt 先前的债项
$ b4*/vMr ante-dated cheque 倒填日期支票
cE^kpnVq|< anticipated expenditure 预期开支
:[ L{ KFQU anticipated net profit 预期纯利
~@xT]D!BQ anticipated revenue 预期收入
d?JAUbqy anti-inflation measure 反通货膨胀措施
$RpF xi
anti-inflationary stance 反通货膨胀立场
D`V6&_. p apparent deficit 表面赤字
+z+ F- apparent financial solvency 表面偿债能力
a4% `" apparent partner 表面合伙人
)y6QAp application for personal assessment 个人入息课税申请书
:}^Rs9 ' application of fund 资金应用
GNs#oM application to release as liquidator and to destruct the books of accounts and documents
-y%QRO( 申请免除清盘人职务及毁灭帐簿与文件
\$'R+k-57; appointed actuary 委任精算师
TKK,Y{{ appointed auditor 委任核数师；委任审计师
&xgZF Sq appointed trustee 委任的受托人
j z|VF,l appointer 委任人
J(4g4? apportioned pro rata 按比例分摊
uG4$2 apportionment 分配；分摊
ol50d73B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|4=ihB9+ apportionment formula 分摊方程式
?vvG)nW apportionment of estate duty 遗产税的分摊
M
Z2^@It appraisal 估价；评估
{JX f*IJ appreciable growth 可观增长
B<Ol+)@,} appreciable impact 显着影响
g- XKP appreciable increase 可观增长
?fB5 t;~E appreciation 增值；升值
gglf\)E;}E appreciation against other currencies 相对其他货币升值
;;M"hI3@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s} s|~ appreciation tax 增值税
>8%M*-= p appropriation 拨款；拨用；拨付
Ha?G=X appropriation account 拨款帐目
]}.0el{ Appropriation Bill 拨款法案
VXA[ TIqp appropriation-in-aid system 补助拨款办法
f# 1/}Hq/I approved assets 核准资产
Cc2MY m8 approved basket stock 认可一篮子证券
I4ebkP gf approved budget 核准预算
36nyu_h:R approved charitable donation 认可慈善捐款
,'=hjI el approved charitable institution 认可慈善机构
7q!?1 -?8R approved currency 核准货币；认可货币
I ,]J= xi approved estimates 核准预算
0Yp>+:# approved estimates of expenditure 核准开支预算
KyjyjfIw H approved overseas insurer 核准海外保险人
u
>4ArtF approved overseas trust company 核准海外信托公司
#vtN+E approved pooled investment fund 核准汇集投资基金
w#sq'vo4% approved provident fund scheme 认可公积金计划
V n ^) approved provision 核准拨款
W8 y$ Ve8m approved redeemable share 核准可赎回股份
Gt C7^ Z&E approved regional stock 认可地区性证券
=)(0.E approved retirement scheme 认可退休金计划
C\OECVT approved subordinated loan 核准附属贷款
pp<E))&R arbitrage 套戥；套汇；套利
o OQ'*7_ arbitrageur 套戥者；套汇者
;>8kPG arbitrary amount 临时款项
vmLpm xS arrangement 措施；安排；协定
fa4=h;>a+ arrears 欠款
5}
G:D arrears of pay 欠付薪酬
yWNOG 2qAP arrears of revenue 逾期未收税款；逾期未收的帐项
&f"T,4Oh articles of association 组织章程；组织细则；组织章程细则
7|Xe &o <n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
L1:nfH&:' ascertainment of profit 确定利润
&~'S)Nun "Asia Clear" “亚洲结算系统”
##v`(# fu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7LfcF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
iKhH ^V%j Asian Development Fund [ADF] 亚洲发展基金
*Z; r
B Asian dollar bond 亚洲美元债券
H Ad%k$Xu{ Asian dollar market 亚洲美元市场
IytDvz*| Asian dollar rate 亚洲美元利率
$T?]+2,6; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cv]BV>=E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V:Oi W"/ asked price 沽盘；喊价；索价；卖方报价
Jr] gEBX assessable income 应评税入息
*!w25t assessable loss 应评税亏损
68 p R: assessable profit 应评税利润
F_v-}bbcFQ assessable value 应评税值
T{tn.sT assessed profit 估定利润
7*/J4M N assessed value 经评估价值
|g!`\@O assessment 评税；评定；估价；评税单
s%O Y<B@V2 assessment number 评税编号；估价编号
J0sG vj{ assessment of additional tax 补加税评税
Y.NE^Vn0 assessment of performance 业绩评估；实绩评价
6A?8tm/0 Assessor 评税主任
or!!s
5[d asset price bubbles 资产价格泡沫
e}e6r3faz asset-backed securities 具资产保证的证券
{yS;NU`2 assets accretion 资产增值
ws[/ assets and liabilities 资产与负债
7E\g
&R. assets betterment statement 资产递增表；资产改进表
T)~! mifX assets lending 实物放款；有抵押贷款
-=a[J;'q assets of the company passing on the death 死者去世时转移的公司资产
\E77SO,$ assets pledged as security for liabilities 用作负债抵押的资产
5B?i(2&# assets portfolio 资产投资组合
Im+ 7<3Z assets price 资产价格
T
pD; assets quality 资产质素
*{|$FQnR>( assets realization 资产变现
oqYt/4^Q assets refinancing arrangement 资产再集资安排
X$^JAZ09 assets securitization 资产证券化
b ]i>Bv assets situated outside Hong Kong 在香港以外地方的资产
vY_eDJ~' assets stripping 削减资产；拆卖资产
tF%QH[ assets value 资产值
uXpv*i {R assignee 承让人
' %&z.{ assignment 转让；转让书；转让契
@vt$MiOi assignment of interest 权益转让
~j"3}wXc5 assignment of letters patent and trade mark 专利证书及商标转让
'fn$ 'CeM( assignment of property 物业转让；物业转让书
WqQU@s A assignment right 转让权
(v^Z BM_ assignor 转让人
"mA1H]r3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
+>}o;`hPe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
R$d7\nBG associate member 附属会员
P#;Th8k{K2 associated body corporate 相联法人团体
k C`Rd:5 associated company 相联公司；联属公司
\c% g M1 associated corporation 相联法团
9@'4P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hl]S'yr 公认会计师公会〔英国〕
ZLrHZhP-+ Association of Futures Exchange Brokers 香港期货经纪协会
GW/WUz K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RX>2 ~^ association of underwriters 承保人组织
&a6,ln:P assumption of control 接管
>f@ G>H )+ assurance 担保；保险；转易；转易书
o(fy d)t assurance of interest 权益的转易
l'uOORI at 19XX price 按一九ＸＸ年价格计算
``4?a7!! at a discount 按赔价计算；按贴水价格计算；打折扣
4.w"(v9 V at a premium 按溢价计算；按升水价格计算
MUwxgAG`G at call 通知付款；按通知
J|5Ay1eF-
at constant market price 按固定市价计算
dB 7ZT0L\ at constant price 按固定价格计算
F 7LiG9H6` at cost 按成本计算
I_>`hTiR at current market price 按当时市价计算；按现时市价计算
4K7{f+T at current price 按当时价格计算；按现时价格计算
cz (G]{N at factor cost 按要素成本计算；按生产要素成本计算
2Wl{Br. at money-of-the-day price 按付款当日价格计算
FM\[]. at or better 按指定或较佳价位〔买卖指令〕
X~L!e}Rz at par 按面值计算；平价
~OCZz $qA at sight 见票即付
;==j|/ERe at the close 按收市盘
JD lBVZ! at the opening 按开市盘
) rpq+~b attestation 见证；见证条款
3{RL \gh$" at-the-money option 平价期权
`eD1|Go9 attorney 受权人；受托代表人
T8Na]V5 attornment 新拥有人承认书
K<RqBecB attributable profit 可归属利润
x0<^<D &Q attributable share value 可归属股份价值
x7$ax79ly Auckland Stock Exchange 奥克兰证券交易所
[.&[<!,. auction 拍卖
$.8 H>c auctioneer 拍卖商
C:j]43` audit 审计；核数
Yt{&rPv, Audit Commission 审计署
B}\BeFt ' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-Qb0:]sV# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J\A8qh8 audit review 帐目审查
/b%Q[
Ck_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&<0ZUI |S3 audited account 审计帐目；经审计的帐目
T 6HU*( audited annual account 经审计的周年帐目
WcEt%mGQ, audited balance sheet 经审计的资产负债表
Nfb ` YU= auditor 核数师；核数主任；审计师
X-/Ban auditor's certificate 核数师证明书；审计师证明书
bVK$.*, auditor's report 核数师报告；审计师报告
}_%P6 Aussie bond 澳元债券
{y-`Q S austerity budget 紧缩预算
(p,}'I#i* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8 Z 8Y[p Australia All Ordinaries Index 澳洲所有普通股票指数
;?~
9hN! Australian Dollar [AUD] 澳元
'[ 0YIn Australian Options Market 澳大利亚期权市场
Pa&4)OD Australian Securities Commission 澳洲证券事务监察委员会
u)~s4tP4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9rcI+q=E
Australian Stock Exchange 澳大利亚证券交易所
Y[G9Vok
VX Austrian Schilling [ATS] 奥地利先令
6fGK (r authentication 认证；鉴证
.NnGVxc5* authority to purchase 委托购买证；委购书
1;&T^Gdj authorization 认可；核准；授权；授权书
nk/vGa4 authorization by direction 指示授权
D=&K&6rr authorization by instruction 指令授权
? ,XC =} authorization by warrant 令状授权
9@y3IiZ"} authorization of unit trust 单位信托的认可
6+PGwCS authorized agent 指定代理人
(h,Ws-O authorized capital 法定资本
<L&eh&4c authorized clerk 出市员
WQKj]:qk0 authorized dealer 认可交易商
+)gB9DoK authorized financial institution 认可财务机构
[ {cC authorized fund 认可基金
HJ@ 5 B" authorized fund house 获授权的基金公司；认可基金公司
v8'5pLt" authorized institution 认可机构
>S.91!x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=x
H~ww (D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6N3@!xtpi authorized insurer 获授权保险人；获认可承保人
* Hunp Y authorized investment 特准投资项目
\ja `c)x authorized person 获授权人
GYoseqZM authorized representative 获授权代表
.'l N4x authorized share capital 法定股本
&HL{LnLP@/ automated quotation system 自动报价系统
oD0EOT/E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H[nz]s 自动交易系统〔香港期货交易所有限公司〕
7 zGMkl automatic adjustment mechanism 自动调整机制
&yLc1#H automatic adjustment system 自动调整系统
O?E6xc<8 Automatic Clearing House 自动票据交换所
TSQh X~RN automatic exchange rates accumulation system 自动化汇率累集系统
Z*eoA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r0btC@Hxy automatic teller machine [ATM] 自动柜员机
D9o*8h2$ autopay 自动转帐
qjL o&2) available assets 可用资产
aQ|hi F} available fiscal reserve 现存财政储备
8*Zvr&B,G available profit 可用利润
4bI*jEc\[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~6d5zI4\ average 平均；平均数；海损
3cThu43c average basic salary 平均基本薪金
.Dx2 ;lj average consumer expenditure 平均消费开支；一般消费开支
}cW#045es average cost 平均成本
=l,#iYJP8 average cost of land production 增辟土地平均成本
_}ele+ average daily turnover 平均每日成交额
{D, RU8& average daily wage rate 平均每日工资率
l% <c6 ; average expenditure pattern 平均开支模式
6LM9e0 oxy average growth rate 平均增长率
!nzGH*td average net fixed assets 固定资产平均净值
K7RKF$Z\ average of relatives 相对价格平均数
oAz<G average price 平均价格
x'i0KF average propensity to consume 平均消费倾向；一般消费倾向
bl.EIyG> average propensity to save 平均储蓄倾向；一般储蓄倾向
wPH+n-&e average rate 平均率
<25ccE9^c average revenue 平均收入；平均收益
3;Hd2 ;G average stock 平均库存；平均存货
2AK}D%jfc average yearly rent 平均年租
6x 4_b avoidance of double taxation 避免双重课税
=v 0~[ E4 avoidance of tax 避税
