A:
-2.7Z`*( A share Ａ股；甲类股份
zTng]Mvx abatement of tax 减税；减扣免税额
a`wjZ"}'[ ABN AMRO Bank N.V. 荷兰银行
3kxo1eb
above-the-line expenditure 线上项目支出；经常预算支出
QE] 'Dc% above-the-line receipt 线上项目收入；经常预算收入
Ts!'>_< Je ABSA Asia Limited 南非联合亚洲有限公司
(cj9xROx absolute change 绝对数值变更
6Zi{gx absolute expenditure 实际开支
juEPUsE absolute guideline figure 绝对准则数字
Q<sqlh!h absolute interest 绝对权益
o2fih%p?1 absolute order of discharge 绝对破产解除令
}aWy#Oe absolute profit margin 绝对利润幅度
tLzLO#/n absolute value 实值；绝对值
eRUdPPq_d absolutely vested interest 绝对既得权益
<Jgcj 4D absorbed cost 已吸收成本；已分摊成本
YZ~MByu absorption 吸收；分摊；合并
#Y5k/NPg absorption rate 吸收率；摊配率；分摊率
o U=vl!\J ACB Finance Limited 亚洲商业财务有限公司
Y"FV#<9@7E acceptable form of reciprocity 合理的互惠条件
/pMOinuO acceptable rate 适当利率；适当汇率
66val" ^W acceptance agreement 承兑协议
[Uup5+MCv acceptance for honour 参加承兑
EL,k z8 acceptor 承兑人；接受人；受票人
zt VTXI%Kz acceptor for honour 参加承兑人
5=o ^/Vkc accident insurance 意外保险
2@ S}x@^ Accident Insurance Association of Hong Kong 香港意外保险公会
(Yewd/T accident insurance scheme 意外保险计划
M+ [ho] accident year basis 意外年度基准
~kW?]/$h accommodation 通融；贷款
+tPBm{| accommodation bill 通融票据；空头票据
%`]+sg[i accommodation party 汇票代发人
qzW3MlD account balance 帐户余额；帐户结余
7(@xk_Pl account book 帐簿
yTZev|ej@ account collected in advance 预收款项
|))NjM'ZBl account current book 往来帐簿
Lc!2'Do; account of after-acquired property 事后取得的财产报告
Q}#Je.; account of defaulter 拖欠帐目
|=;hQ2H yF account payable 应付帐款
PVb[E 03 account payee only [A/C payee only] 只可转帐；存入收款人帐户
0F[ f%2j account receivable 应收帐款
C m[}DB account receivable report 应收帐款报表
e:O,$R#g account statement 结单；帐单；会计财务报表
e)sR$]i:v account title 帐户名称；会计科目
b
3x|Dq . accountant's report 会计师报告
^hLr 9k Accountant's Report Rules 会计师报告规则
_LJF:E5L accounting and auditing procedure 会计与审计程序；会计与核数程序
Sa g)}6+ Accounting Arrangements 《会计安排》
W
)FxN, accounting basis 会计基础
~qinCIj accounting by Official Receiver 破产管理署署长呈交的帐目
9c^ ,v_W@ Accounting Circular 《会计通告》
~0MpB~ {xd accounting class 会计类别
=E9\fRGU accounting date 记帐日期；会计结算日期
j_JY[sex accounting for money 款项核算
Tpl]\L1v- Accounting Officer 会计主任
0pE >O7 accounting period 会计报告期；会计期
D:T]$<=9 accounting policy 会计政策；会计方针
i{^T;uAE accounting practice 会计惯例
wOAR NrPx2 accounting principle 会计准则
o /N!l]r accounting record 会计记录
h'*v$lt accounting report 会计报告
gPd
K%"B@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wI@87& Accounting Society of China 中国会计学会
7
$y;-[E[ accounting statement 会计报表
4en3yA0.w accounting system 会计制度；会计系统
Gxw1P@<F: accounting transaction 会计事项；帐务交易
=RB
{.% accounting treatment 会计处理
n&[CTOV accounting year 会计年度
vPDw22L;' accretion 增值；添加
5cP yi/ accrual 应计项目；应累算数目
P%2v( accrual basis 应计制；权责发生制
*(9 Tl]w accrual basis accounting 应计制会计；权责发生制会计
9q'&tU'a=c accrue 应累算；应计
v#,queGi accrued benefit 应累算利益
k8D _ accrued charges 应计费用
( d_z\U7l accrued cumulative preference share dividend 应累算的累积优先股股息
/ l$enexSt accrued expenses 应累算费用
rUI?{CV accrued interest payable 应付利息；应计未付利息
/3,/j)`a accrued interest receivable 应收利息；应计未收利息
ovKM;cRs/ accrued right 累算权益
ABCm2$< accruing profit 应累算的利润
Yg&(km m accumulated fiscal reserve 累积财政储备
?X@!jB,Pv accumulated profit 累积利润；滚存溢利
G80N8L m accumulated reserve 累积储备
4)g G_k accumulation of surplus income 累积收益盈余
x7S\-<8 acquired assets 既得资产
!Gmnck&+ acquisition 收购；购置；取得
V,-we|" acquisition cost 购置成本
x3y+=aj acquisition expenses 购置费用
Tz1^"tx9 acquisition of 100% interest 收购全部股权
i(4<MB1a acquisition of control 取得控制权
@j\:K<sk acquisition of fixed assets 购置固定资产
:+\0.\K0! acquisition of shell “买壳”
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X y acquisition price 收购价
y C xYFi act of God 天灾
B0Df7jr%`> acting partner 执事合伙人
LdZVXp^ active market 买卖活跃的市场；交投畅旺的市场；旺市
SA TX_ active partner 积极参与的合伙人
~P|;Y<?3 active trading 交投活跃
?~o`mg actual circulation 实际流通
5m1J&TZ0 actual cost 实际成本
OHndZ$'fI actual expenditure 实际开支；实际支出
4\n
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actual income 实际入息；实际收入；实际收益
>ai,6! actual market 现货市场
*L^W[o actual price 现货价；实际价格
L $5,RUy actual profit 实际利润
6q^$}eOt actual quotation 实盘；实际价位；实际报价
FJ3S
actual year basis 按实际年度计算
@1*^ttC actuals 实货
3L &: actuarial investigation 精算调查
3m>YR-n$ actuarial principle 精算原则
7${<u 0((! actuarial report 精算师报告
#
55>? Actuarial Society of Hong Kong 香港精算学会
i( .e=
actuarial valuation 精算师估值
D
/QLp3+o actuary 精算师
%0GwO%h}, ad referendum agreement 暂定协议；有待覆核的协定
\OW:- ad valorem duty 从价税；按值征税
I
Cc{ 2l ad valorem duty system 从价税制
WZ-~F /:c% ad valorem fee 从价费
.I^4Fc }&4 ad valorem tariff 从价关税
:-RB< Lj additional allowance 额外免税额
/S]$Hu| additional amount for unexpired risk 未过期风险的额外款额
Ro<779.Gn\ additional assessable profit 补加应评税利润
\B#tB?rA
additional assessment 补加评税
]?}>D ?5 additional commitment 额外承担
{T8;-H0H additional commitment vote 额外承担拨款
h%EeU
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S70#_{ additional dependent parent allowance 供养父母额外免税额
[QnN 1k additional provision 额外拨款
" W(D0oy additional stamp duty 附加印花税
g}W`LIasv additional tax 补加税罚款；补加税款
E+\?ptw Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
& 'u|^d adjudged bankrupt 被裁定破产
it} h8:^< adjudicated bankrupt 裁定破产人
o898 pg adjudication fee 裁定费；评定印花税额手续费；评估契据费
27!F B@k- adjudication of bankruptcy 裁定破产；宣告破产
{4S UG o> adjudication of insolvency 裁定无力偿还债务
~uhW~bT adjusted actual 经调整的实数；调整后的实数
AMyg>n! adjusted current assets 经调整的流动资产；调整后的流动资产
Y#os6|MV# adjusted figure 经调整的数字；调整后的数额
>` s"C adjusted liabilities 经调整的负债；调整后的负债
s&$?m [w adjusted loss 经调整的亏损；调整后的亏损
_}5vO$kdO 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
$9YQ aN% adjusted profit 经调整的利润；调整后的利润
Pxl , " adjusted surplus 经调整的盈余额；调整后的盈余额
:'T+`( adjusted value 经调整的价值；调整后的价值
2^B_iyF; adjustment 调整；修订；理算〔保险〕
"AagTFs(i adjustment centre 调剂中心
=NY;#J jn adjustment lag 调整过程的时间差距；调整时差
RiTL (Yx adjustment mechanism 调整机制
K$Bv4_|x adjustment of loss 亏损调整
!Q>xVlPVu adjustment process 调整过程；调整程序
{ { \oC$ adjustment range 调整幅度
$UzSP hv[ administered exchange rate 受管制汇率
EGl<oxL*R2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZS.=GjK administration expenses 行政费用
M@T{uo administration fee 手续费；行政费
v-#,@&Uwq administration in bankruptcy 破产管理
)+L|<6J XA administration order 遗产管理令
Gsh9D administrator 管理人；遗产管理人
<,:{Q75 administrator of the estate 遗产管理人
^0zfQu+! admission of debt 债项承认书
5'set? admission of proof 接纳债权证明
|&4A"2QN advance 放贷款项；垫付款项；预支款项；预付款项
7L
#)yY advance account 暂支帐目；预付款帐户
no+ m.B advance compensation 预付补偿金
|Z>-<]p9g advance from shareholder 股东垫款
i "V.$|, advance pending reimbursement 预支以待日后付还
!SK`!/7c? advanced economy 先进经济体系
wS=vm}}u advancement 预付；预付财产
Gor 9 &aJ1 advances warrant 垫款令
$2W#'_K+ advancing 贷出
syr0|K [ adverse balance 逆差
k' 8q /] adverse exchange 逆汇
SA 'g` advertisement addressed to shareholders 在报章刊登的致股东通告
ug,AvHEnB advice for collection 托收通知书
f(y+1 advice of drawing 提款通知书；汇票通知书
[0Xuo advice of payment 付款通知
GFT@Pqq Advisory Committee [Securities and Futures Commission]
_S) K+C|@ 谘询委员会〔证券及期货事务监察委员会〕
frcX 'M}% Advisory Committee on Diversification 经济多元化谘询委员会
K3mP 6Z#2 affidavit 誓章；遗产申报誓章
! \s}A7 affidavit of no receipt 述明无收款的誓章
FF#Aq affiliate 联号；联营公司；附属公司
IFBt#]l0 affiliated company 附属公司；联号；联营公司
(wL$ h5SG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u0#KBXRo affordability 负担能力
( K[e=0Rf African Development Bank [AfDB] 非洲开发银行
e \X[\ve after-acquired property 事后取得的财产
/rpr_Xw} after-hours dealing 市后交易
Ct'tUF<K5 after-tax profit 税后盈利；税后利润；税后溢利
6
5zx < agency agreement 代理协议
lZAGoR;0Ra agency expenses 代理机构的开支
wa,`BAKJ+F agency fee 代理费
z*T 41;b Agency Law 《代理法》
#U- y<[
3 agent 代理人；承销人
"&H'?N%9Up agent of company 公司代理人
A _TaXl( agent's fee 代理人费；经纪费
- G>J aggregate 总计；总数；总体数字
oO;L l?~ aggregate amount 总款额；总额
3!9JXq%Hl aggregate assets and liabilities 总体资产与负债
M_!]9#:K7 aggregate at constant price 按固定价格计算的总体数字
d21thV ,S aggregate demand 总需求
2:|vJ<Q aggregate gross position 总持仓量
BP j?l aggregate limit 总限额
~j[?3E4L} aggregate of salaries tax 合计薪俸税
G$a@}9V aggregate performance 总体表现；总体业绩
Y*@7/2, aggregate supply 总体供应
gE #|eiu aggregate surplus 总盈余
#r9\.NA! aggregate total 整体总额
"iEnsP@'Wg aggregate value 总值；合计价值
X_'tgP9 aggregated basis 合计基准
6{;6~?U aggregated net chargeable income 合计应课税入息实额
2 K_ QZ
aggregation 合并计算；合计；总和
;#zteqn
aggregation of incomes of husband and wife 夫妇入息合并计算
4Y vz-aSyO aggregation of property 财产的总和
Vl+UC1M}B> agio 差价；贴水
X[Iy6qt Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
z x<t{e7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J t.<Z& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8{0XqE~ix= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SOG(&)b
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
GI{EP& C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%!iqJ)*~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NUM!'+H_h agreement for a settlement 授产协议
5$+7Q$Gw agreement for assignment 转让协议
7Wef[N\x agreement for sale 售卖协议；买卖协议
=tt D5 p agreement for sale and purchase 买卖协议
Re~6 ' agreement for the payment of interest 支付利息协议
dlvU=^G#G agreement for the repayment of money 还款协议
r3x;lICx- agreement of reinsurance 再保险协议
]+` K\G ^X Agricultural Bank of China 中国农业银行
TNh&g. air passenger departure tax 飞机乘客离境税
V^tD @N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k-&<_ghT \ airport tax 机场税
0(d!w*RpG alcohol duty 酒精税
)-X8RRw' alienation 让与；让渡；转让
_886>^b@ alimony 生活费；赡养费
RCfeIHL All Ordinaries Index [AOI] 所有普通股指数
sR$abN+u all risks 全险；综合险
Ru
d9l.n All Sales Record for Stock Market 《股票市场成交报告》
L[44D6V g Allied Capital Resources Limited 新联财务有限公司
`\:Ede all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2wO8;wiA allocation letter 拨款信件
o.Ww .F allocation of fund 分配款项；预留款项
Z[[*:9rY| allocation of profit 利润分配；溢利分配
M5RN Z% allocation warrant 拨款令
:o`
<CO allotment 分配；配股
CSjd&G *ZB allotment notice 股份配售通知；配股通知
\x$`/ allotment of shares 股份分配
m^BXLG:b allowable 可获宽免；免税的
_b >z'4_' allowable business loss 可扣除的营业亏损
'r=2f6G>cP allowable expenses 可扣税的支出
D|U bh ] allowance 免税额；津贴；备抵；准备金
f\ ?Rhyz allowance for debts 债项的免税额
(soTkH:# allowance for depreciation by wear and tear 耗损折旧免税额
|ggtb\W allowance for funeral expenses 殡殓费的免税额
|gk4X%o6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"IpbR allowance for repairs and outgoings 修葺及支出方面的免税额
19% "F!^i allowance to debtor 给债务人的津贴
TX d6o= alteration of capital 资本更改
bFG?mG: alternate trustee 候补受托人
>sA aLR4 amalgamation 合并
sm?b,T/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q|VBH5}1O ambit of charges 征税范围；收费范围
Wd+kjI \ amended valuation 经修订的估值
FP y}Wc*UA American Commodities Exchange 美国商品交易所
`X ()"Qw American Express Bank Limited 美国运通银行
"`S?q G American Stock Exchange 美国证券交易所
y%
!.:7Y amortization 摊销
jL)Y' amount due from banks 存放银行同业的款项
2S :B%cj9m amount due from banks abroad 存放海外银行同业的款项
~kpa J'm amount due from holding companies 控股公司欠款
$t6t 6<M ) amount due from local banks 存放本港银行同业的款项
Dbx zqd amount due to banks 银行同业的存款
qUg/mdv& amount due to banks abroad 海外银行同业的存款
-ciwIS9L
amount due to holding companies 控股公司存款
.4w"3> amount due to local banks 本港银行同业的存款
S,,Wb &A$ amount due to outport banks 外埠银行同业的存款
?J+ *i
d amount for note issue 发行纸币的款额
uHZjpMoM amount of bond 担保契据的款额
W<O/LHKHdn amount of consideration 代价款额
]$.w
I~J% amount of contribution 供款数额
o8A8fHl amount of indebtedness 负债款额
U5F1m]gFr amount of principal of the loan 贷款本金额
9N2.:<so amount of rates chargeable 应征差饷数额
N!tNRMTi amount of share capital 股本额
Aj O{c=d amount of sums assured 承保款额
64 y9.P Y amount of variation 变动幅度
JvCy&xrE; amount of vote 拨款数额
[H$kVQC amount payable 应付款额
39~WP$ GM amount receivable 应收款额
Dl\0xcE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-EU=R_yg analysis 分析
)\W}&9 > ancillary risk 附属风险
6Y.k <oem annual account 周年帐目；周年帐目报表；年度决算；年结
U(~Nm o' annual accounting date 年结日期
"cOBEhn%l annual allowance 每年免税额；年积金；年度津贴；年津
31]Vo;D annual balance 年度余额
3 UQBIrQ annual disposable income 每年可动用收入
l Ny<E!0 annual estimates 周年预算
n c. P annual fee 年费
xvWP^Qkb annual general meeting 周年大会
.G<Or`K^i annual growth rate 年增率；每年增长率
l;h -`( 11 annual long-term supplement 长期个案每年补助金
\f]w'qiW5 annual pensionable emolument 可供计算退休金的年薪
nkN2Bqt$ annual report 年报
C(KV5c Annual Report on the Consumer Price Index 《消费物价指数年报》
D51O/.: U2 annual return 周年报表；周年申报表；每年报税表格
<8h3 )$ Annual Return Rules 《周年报表规则》
XCez5Q1 annual review of consumer prices 每年消费物价回顾
Xz/aytp~A annual roll-forward basis 逐年延展方式
R$it` 0D4o annual salary 年薪
t`Xx\ annual statement 年度报表；年度决算表
hy~KY6Ta Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^g <Lu/5w annuitant 年金受益人
>Fe=PRs annuity 年金
@te} Asv annuity contract 年金合约
jC-`u-_'j annuity on human life 人寿年金
B>"-8#B[4 antecedent debt 先前的债项
:^x,>( a ante-dated cheque 倒填日期支票
a6d|Ps.\! anticipated expenditure 预期开支
f?@M"p@T anticipated net profit 预期纯利
p-z!i +
anticipated revenue 预期收入
(f* r anti-inflation measure 反通货膨胀措施
Vrp]YR L` anti-inflationary stance 反通货膨胀立场
7 lq$Ps C apparent deficit 表面赤字
J|z ' <W apparent financial solvency 表面偿债能力
x;4m@)Mu apparent partner 表面合伙人
g ZE S}]N application for personal assessment 个人入息课税申请书
xKT;1 (Mk application of fund 资金应用
ILHn~d IC application to release as liquidator and to destruct the books of accounts and documents
g,Rh Ut9 申请免除清盘人职务及毁灭帐簿与文件
;>]dwsA*P appointed actuary 委任精算师
Z ]OX6 G appointed auditor 委任核数师；委任审计师
0h('@Hb.K# appointed trustee 委任的受托人
,M\/[_: appointer 委任人
g)<[-Q1 apportioned pro rata 按比例分摊
+xr;X 9 apportionment 分配；分摊
1aUu:#c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#yCnM] cEn apportionment formula 分摊方程式
j{m{hVa apportionment of estate duty 遗产税的分摊
LsK
fCB} appraisal 估价；评估
m
.En!~ t appreciable growth 可观增长
tU8aPiUl appreciable impact 显着影响
!%G;t$U=M appreciable increase 可观增长
M_F4I$V4 appreciation 增值；升值
DOW Z hD appreciation against other currencies 相对其他货币升值
T;B/ Wm!x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:J6F I6 appreciation tax 增值税
}+
TA+; appropriation 拨款；拨用；拨付
t? _{ appropriation account 拨款帐目
LQa1 p Appropriation Bill 拨款法案
)0 i$Bo appropriation-in-aid system 补助拨款办法
iSj.lW approved assets 核准资产
a(+u"Kr
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unkA% x{W; approved budget 核准预算
\'Ca%j approved charitable donation 认可慈善捐款
lK y4Nry9 approved charitable institution 认可慈善机构
N'0fB`:kz approved currency 核准货币；认可货币
@-}!o&G0 approved estimates 核准预算
Z+! 96LR approved estimates of expenditure 核准开支预算
q3Y49d approved overseas insurer 核准海外保险人
_1 HEGX\ approved overseas trust company 核准海外信托公司
uGS^*W$ approved pooled investment fund 核准汇集投资基金
>qynd'eToR approved provident fund scheme 认可公积金计划
;?!pcv Ui approved provision 核准拨款
vjXCArS approved redeemable share 核准可赎回股份
C<iOa)_@Q approved regional stock 认可地区性证券
{ :_qa | approved retirement scheme 认可退休金计划
C~VyM1inD approved subordinated loan 核准附属贷款
6T A2 arbitrage 套戥；套汇；套利
q5(Z
arbitrageur 套戥者；套汇者
f@= lK?Pfh arbitrary amount 临时款项
IpMZ{kJlv` arrangement 措施；安排；协定
/w*;|4~Bf arrears 欠款
^5![tTJ arrears of pay 欠付薪酬
#o-CG PE arrears of revenue 逾期未收税款；逾期未收的帐项
$5m_ )]w4a articles of association 组织章程；组织细则；组织章程细则
jF%[.n[BU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LC:bHM, e ascertainment of profit 确定利润
N?;5%p G
< "Asia Clear" “亚洲结算系统”
`` mi9E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O1K~]Nt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#>byP?)n Asian Development Fund [ADF] 亚洲发展基金
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r^5 Asian dollar bond 亚洲美元债券
)|zna{g\ Asian dollar market 亚洲美元市场
0^{?kg2o_ Asian dollar rate 亚洲美元利率
-#?p16qz5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sS $- PX
C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/.\$%bua asked price 沽盘；喊价；索价；卖方报价
n8M/Y}mH assessable income 应评税入息
M,Px.@tw. assessable loss 应评税亏损
*s6MF{Ds assessable profit 应评税利润
pAV }hB assessable value 应评税值
T@]vjXd![ assessed profit 估定利润
(r^IW{IndX assessed value 经评估价值
/y,~? assessment 评税；评定；估价；评税单
9zkR)C assessment number 评税编号；估价编号
eD, 7gC - assessment of additional tax 补加税评税
yoj5XBM assessment of performance 业绩评估；实绩评价
r^?%N3 Assessor 评税主任
>T ld: asset price bubbles 资产价格泡沫
0=8.8 LnN( asset-backed securities 具资产保证的证券
F^=|NlU&% assets accretion 资产增值
5U[;T]{)e assets and liabilities 资产与负债
v5t`? +e assets betterment statement 资产递增表；资产改进表
y )v'0q assets lending 实物放款；有抵押贷款
h@z(yB
j:0 assets of the company passing on the death 死者去世时转移的公司资产
Qko }rd_M assets pledged as security for liabilities 用作负债抵押的资产
f#l/N%VoBZ assets portfolio 资产投资组合
*4^!e/ assets price 资产价格
6!i0ioZzi0 assets quality 资产质素
%xR;8IO assets realization 资产变现
3Lq?Y7#KQp assets refinancing arrangement 资产再集资安排
=ot`V; Q> assets securitization 资产证券化
[pmZ0/l assets situated outside Hong Kong 在香港以外地方的资产
P,O9On assets stripping 削减资产；拆卖资产
AO'B p5:Q assets value 资产值
?|:!PF*L~z assignee 承让人
Uc }L/ax assignment 转让；转让书；转让契
mhM=$AIq assignment of interest 权益转让
q5 [%B K assignment of letters patent and trade mark 专利证书及商标转让
~"5WQK`@ assignment of property 物业转让；物业转让书
S {z%Q assignment right 转让权
.J~iRhVOF assignor 转让人
z1LATy associate 有联系的人；有关连人士；相联者；合伙人；联系人
cJm!3X Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eR8qO"%2: associate member 附属会员
;sa-Bh=j^ associated body corporate 相联法人团体
1H @GwQ|<= associated company 相联公司；联属公司
5jg^12EP associated corporation 相联法团
@)m+O#a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F5J=+Q%8[& 公认会计师公会〔英国〕
;G~0 VM2| Association of Futures Exchange Brokers 香港期货经纪协会
9h$-:y 3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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BhpC association of underwriters 承保人组织
$<]y.nr|CX assumption of control 接管
lE[LdmwDrb assurance 担保；保险；转易；转易书
>.#uoW4ZV assurance of interest 权益的转易
JPiC/ at 19XX price 按一九ＸＸ年价格计算
'&3Sl?E at a discount 按赔价计算；按贴水价格计算；打折扣
B\}E v & at a premium 按溢价计算；按升水价格计算
W?'!}g(~ at call 通知付款；按通知
1(!!EcU_ at constant market price 按固定市价计算
Uz H)fB at constant price 按固定价格计算
K I$?0O at cost 按成本计算
5 \f*x Y at current market price 按当时市价计算；按现时市价计算
qEf )TW( at current price 按当时价格计算；按现时价格计算
;oULtQ at factor cost 按要素成本计算；按生产要素成本计算
eF}Q8 ]da at money-of-the-day price 按付款当日价格计算
r[M]2h at or better 按指定或较佳价位〔买卖指令〕
J
C1T033 r at par 按面值计算；平价
&. o}(e:] at sight 见票即付
#0L :h ?L at the close 按收市盘
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^ at the opening 按开市盘
9))%t YN attestation 见证；见证条款
"`,PLC at-the-money option 平价期权
*H&a_s/{Nb attorney 受权人；受托代表人
rg_-gZl8&z attornment 新拥有人承认书
kd'qYh attributable profit 可归属利润
,h5.Si> attributable share value 可归属股份价值
*u7C){)gr[ Auckland Stock Exchange 奥克兰证券交易所
N(}7M~m> auction 拍卖
Iu(T@",Q# auctioneer 拍卖商
{*t'h?b audit 审计；核数
ED"5y Audit Commission 审计署
L|6c lGp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
< W/-[ M 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〕
nf /iZ & audit review 帐目审查
zG@9-s* L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KzeA+PI audited account 审计帐目；经审计的帐目
(LRv c!`" audited annual account 经审计的周年帐目
\E?1bc{\f audited balance sheet 经审计的资产负债表
O`t ]# auditor 核数师；核数主任；审计师
*
2T& pX auditor's certificate 核数师证明书；审计师证明书
C + r--"Z auditor's report 核数师报告；审计师报告
F.PD5%/$q Aussie bond 澳元债券
lEZ[0oa austerity budget 紧缩预算
RURO0`^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P!B\:B%4~] Australia All Ordinaries Index 澳洲所有普通股票指数
zi[bpa17W Australian Dollar [AUD] 澳元
>eAlz 4 Australian Options Market 澳大利亚期权市场
LD_a J^(d Australian Securities Commission 澳洲证券事务监察委员会
j^iH[pN] \ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w6R=r
n Australian Stock Exchange 澳大利亚证券交易所
DWk'6;e4j Austrian Schilling [ATS] 奥地利先令
{E6b/G?Q
authentication 认证；鉴证
[JMz~~ F authority to purchase 委托购买证；委购书
}%$9nq3 authorization 认可；核准；授权；授权书
IOTHk+w authorization by direction 指示授权
M29[\@zL authorization by instruction 指令授权
)/bt/,M&} authorization by warrant 令状授权
S][: b authorization of unit trust 单位信托的认可
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[aUpX= authorized agent 指定代理人
A+ Y>1-=JO authorized capital 法定资本
Lkk'y})/ authorized clerk 出市员
<LZvG IMl authorized dealer 认可交易商
t }nZrD authorized financial institution 认可财务机构
IH[/fd0 authorized fund 认可基金
r]BB$^@@V authorized fund house 获授权的基金公司；认可基金公司
:;{U2q+ authorized institution 认可机构
qdZn9 i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4^70r9hV9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fgn*3 pg authorized insurer 获授权保险人；获认可承保人
kt X(\Hf! authorized investment 特准投资项目
jc Ie<i; authorized person 获授权人
s;8 J= \9W authorized representative 获授权代表
T"9`[Lzva authorized share capital 法定股本
&ks>.l\ automated quotation system 自动报价系统
a_QO) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w|?N q?KA 自动交易系统〔香港期货交易所有限公司〕
NqhRJa63 automatic adjustment mechanism 自动调整机制
b*dRNu automatic adjustment system 自动调整系统
c 0!bn b Automatic Clearing House 自动票据交换所
jh\q2E~,` automatic exchange rates accumulation system 自动化汇率累集系统
}Ax$}# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s}`=pk/FM automatic teller machine [ATM] 自动柜员机
V%e'H>EC autopay 自动转帐
4vBZb^W;9 available assets 可用资产
Z9=Cw0( w? available fiscal reserve 现存财政储备
w{2V7*+l available profit 可用利润
e
*;"$7o9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mtm BL 2? average 平均；平均数；海损
':o.vQdJ average basic salary 平均基本薪金
#0G9{./C average consumer expenditure 平均消费开支；一般消费开支
1vl~ [ average cost 平均成本
tEiN(KA!5 average cost of land production 增辟土地平均成本
Q(V c/ average daily turnover 平均每日成交额
]jY->NsA] average daily wage rate 平均每日工资率
M9bb, `X>Q average expenditure pattern 平均开支模式
l4R: _Z< average growth rate 平均增长率
6],5X^*Y average net fixed assets 固定资产平均净值
NYR^y \u average of relatives 相对价格平均数
#ye++ .7WK average price 平均价格
[u)^QgP average propensity to consume 平均消费倾向；一般消费倾向
-k$r kKHZ( average propensity to save 平均储蓄倾向；一般储蓄倾向
H[]j 6D average rate 平均率
R8o9$&4_ average revenue 平均收入；平均收益
En5I average stock 平均库存；平均存货
bB)EJCPq> average yearly rent 平均年租
g[H7. avoidance of double taxation 避免双重课税
ih ,8'D4 avoidance of tax 避税
