A:
^a 5~F I: A share Ａ股；甲类股份
cW/~4.v$ abatement of tax 减税；减扣免税额
A_
z:^9 ABN AMRO Bank N.V. 荷兰银行
%a^!~qV above-the-line expenditure 线上项目支出；经常预算支出
P3FpU<OBwp above-the-line receipt 线上项目收入；经常预算收入
]
r+I D ABSA Asia Limited 南非联合亚洲有限公司
2xBGs9_Y absolute change 绝对数值变更
JJOs
L!@ absolute expenditure 实际开支
|Qq'_4: absolute guideline figure 绝对准则数字
^n5QK H D absolute interest 绝对权益
vjWgR9 4/{ absolute order of discharge 绝对破产解除令
g8@HAV^H absolute profit margin 绝对利润幅度
)tg *dE absolute value 实值；绝对值
.shI% 'V absolutely vested interest 绝对既得权益
N5]68Fu'({ absorbed cost 已吸收成本；已分摊成本
HY#("=9< h absorption 吸收；分摊；合并
(P] ^5D absorption rate 吸收率；摊配率；分摊率
V"p*Jd"w ACB Finance Limited 亚洲商业财务有限公司
B>L^XGq acceptable form of reciprocity 合理的互惠条件
*4\ub:9 acceptable rate 适当利率；适当汇率
^w}Ib']X acceptance agreement 承兑协议
o"CqVRR acceptance for honour 参加承兑
a ' fb0fz acceptor 承兑人；接受人；受票人
SygsZv&LZ acceptor for honour 参加承兑人
n{* [Y
accident insurance 意外保险
g@i
4H[k Accident Insurance Association of Hong Kong 香港意外保险公会
GDe$p;#"9g accident insurance scheme 意外保险计划
>%A=b}VS accident year basis 意外年度基准
$k=rd#3 accommodation 通融；贷款
Du 4?n8 o accommodation bill 通融票据；空头票据
* Y>'v% accommodation party 汇票代发人
fkG"72 95A account balance 帐户余额；帐户结余
;yoq/ account book 帐簿
r2`?Ta account collected in advance 预收款项
|EU08b]P29 account current book 往来帐簿
wC@ U/? account of after-acquired property 事后取得的财产报告
9uo\&,, account of defaulter 拖欠帐目
7En~~J3 account payable 应付帐款
qo ![ #s account payee only [A/C payee only] 只可转帐；存入收款人帐户
Fd0FG A&L account receivable 应收帐款
,FPgs0rrS account receivable report 应收帐款报表
cW>`Z:6{K account statement 结单；帐单；会计财务报表
"K]4j]yU account title 帐户名称；会计科目
a MD?^ accountant's report 会计师报告
$(hZw Accountant's Report Rules 会计师报告规则
@g?z>n
n accounting and auditing procedure 会计与审计程序；会计与核数程序
}Q*ec/^{f Accounting Arrangements 《会计安排》
D^4V"rq accounting basis 会计基础
t*$@QO accounting by Official Receiver 破产管理署署长呈交的帐目
I!%@|[ Ow Accounting Circular 《会计通告》
`Q[$R &\ accounting class 会计类别
e=C,`&s z accounting date 记帐日期；会计结算日期
\Bf{/r5x accounting for money 款项核算
ON^u|*kO Accounting Officer 会计主任
R'_[RHFC accounting period 会计报告期；会计期
}zLE*b, accounting policy 会计政策；会计方针
ttxOP accounting practice 会计惯例
hTq JDP"&F accounting principle 会计准则
+%^xz
1m accounting record 会计记录
svII =J B accounting report 会计报告
Xp@OIn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{rr\hl-$ Accounting Society of China 中国会计学会
E_#&L({|@ accounting statement 会计报表
q9Wtu7/ accounting system 会计制度；会计系统
m{" zFD/ accounting transaction 会计事项；帐务交易
fe,CY5B{ accounting treatment 会计处理
H$HhB8z3 accounting year 会计年度
!ym5' h accretion 增值；添加
ng\S%nA&J accrual 应计项目；应累算数目
~Y$1OA8 accrual basis 应计制；权责发生制
Il[WXt<S accrual basis accounting 应计制会计；权责发生制会计
$NSYQF%aO accrue 应累算；应计
O5"80z38[ accrued benefit 应累算利益
&'j77tqOk accrued charges 应计费用
;* Jd#O accrued cumulative preference share dividend 应累算的累积优先股股息
dWEx55>,1 accrued expenses 应累算费用
m[rJFSpef accrued interest payable 应付利息；应计未付利息
-A~<IyPt accrued interest receivable 应收利息；应计未收利息
"^%Il accrued right 累算权益
2^:nlM{u accruing profit 应累算的利润
5^i ^? accumulated fiscal reserve 累积财政储备
P^r8JhDJ accumulated profit 累积利润；滚存溢利
q1j[eru accumulated reserve 累积储备
1,,: 4 *) accumulation of surplus income 累积收益盈余
~M=`f{-$ K acquired assets 既得资产
(n G acquisition 收购；购置；取得
{w(N9Va,( acquisition cost 购置成本
^|2qD:
; acquisition expenses 购置费用
W*#/@/5 acquisition of 100% interest 收购全部股权
w\a#Bfcv acquisition of control 取得控制权
xFh}%mwpt[ acquisition of fixed assets 购置固定资产
a7R7Ks|q acquisition of shell “买壳”
[&&4lKC}u acquisition price 收购价
auU{I y act of God 天灾
:JmNy < acting partner 执事合伙人
Yy5F'RY active market 买卖活跃的市场；交投畅旺的市场；旺市
UKdzJEhG active partner 积极参与的合伙人
bL<cg tz7) active trading 交投活跃
[DviN actual circulation 实际流通
*HUqW}_r actual cost 实际成本
B:SRHd{*Wu actual expenditure 实际开支；实际支出
*&km5@* actual income 实际入息；实际收入；实际收益
iQQJ` actual market 现货市场
q^)(p'
X actual price 现货价；实际价格
nDfDpP & actual profit 实际利润
? M);wBe( actual quotation 实盘；实际价位；实际报价
(G
Y`O actual year basis 按实际年度计算
/nNHI34 actuals 实货
%1<|.Dmd actuarial investigation 精算调查
=>E frma actuarial principle 精算原则
92R{V%)G actuarial report 精算师报告
Z(cgI5Pu
Actuarial Society of Hong Kong 香港精算学会
G}x^PJJt actuarial valuation 精算师估值
7Udr~ 0_) actuary 精算师
f3O'lc 3 ad referendum agreement 暂定协议；有待覆核的协定
}OZfsYPz}T ad valorem duty 从价税；按值征税
d p].F S ad valorem duty system 从价税制
0n%`Xb0q ad valorem fee 从价费
x
:s-\>RcA ad valorem tariff 从价关税
o<;"+ @v additional allowance 额外免税额
U-d&q>_@A additional amount for unexpired risk 未过期风险的额外款额
aE}u5L$# additional assessable profit 补加应评税利润
Tu"](|I> additional assessment 补加评税
0&)4^->c additional commitment 额外承担
x1Uj4*Au additional commitment vote 额外承担拨款
Zv_<*uzKZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x$t=6@<] additional dependent parent allowance 供养父母额外免税额
8w4.|h5FP additional provision 额外拨款
9 (Z)c additional stamp duty 附加印花税
wS*UXF&f additional tax 补加税罚款；补加税款
)!Bv8&;e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2zAS
\Y adjudged bankrupt 被裁定破产
lEJTd3dMi adjudicated bankrupt 裁定破产人
3UEh%Ho adjudication fee 裁定费；评定印花税额手续费；评估契据费
3z#16* adjudication of bankruptcy 裁定破产；宣告破产
KR63W:Z\' adjudication of insolvency 裁定无力偿还债务
fjf\/% adjusted actual 经调整的实数；调整后的实数
wiZK-#\x adjusted current assets 经调整的流动资产；调整后的流动资产
3i<*,@CY adjusted figure 经调整的数字；调整后的数额
*Zln\Sx adjusted liabilities 经调整的负债；调整后的负债
&e{&<ZVR
adjusted loss 经调整的亏损；调整后的亏损
{ |50&]m 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
FD8Hx\oF adjusted profit 经调整的利润；调整后的利润
q QQ~ [ JL adjusted surplus 经调整的盈余额；调整后的盈余额
i=+ "[ h^ adjusted value 经调整的价值；调整后的价值
tO# y4< adjustment 调整；修订；理算〔保险〕
#Uo
9BM adjustment centre 调剂中心
< ?!#Q A adjustment lag 调整过程的时间差距；调整时差
3:r;(IaX adjustment mechanism 调整机制
N gr7E adjustment of loss 亏损调整
D<:9pLD( adjustment process 调整过程；调整程序
>:.Bn 8- adjustment range 调整幅度
`R \0g\ administered exchange rate 受管制汇率
:?zOL w?( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i4l?q#X administration expenses 行政费用
6w' ^,V administration fee 手续费；行政费
D0~ mu{;c$ administration in bankruptcy 破产管理
4IVCTz[ administration order 遗产管理令
N9hBGa$ administrator 管理人；遗产管理人
D n^RZLRhy administrator of the estate 遗产管理人
9
HuE'(wQ admission of debt 债项承认书
MQAb8 K:e admission of proof 接纳债权证明
9 ItsK advance 放贷款项；垫付款项；预支款项；预付款项
^ #S hs^#
advance account 暂支帐目；预付款帐户
tkA '_dcIC advance compensation 预付补偿金
:jA~zHO advance from shareholder 股东垫款
a"}?{ advance pending reimbursement 预支以待日后付还
W,vb7v ' advanced economy 先进经济体系
r'j*f"uAm advancement 预付；预付财产
%',.
K)IR advances warrant 垫款令
$?7}4u, advancing 贷出
\
FA7 +Q adverse balance 逆差
N. uw2Y% adverse exchange 逆汇
[b`k\~N4r advertisement addressed to shareholders 在报章刊登的致股东通告
2 `x[y?Tn advice for collection 托收通知书
3a =KgOvp advice of drawing 提款通知书；汇票通知书
^z_~ e@U advice of payment 付款通知
r__uPyIMG/ Advisory Committee [Securities and Futures Commission]
?>e-6*. 谘询委员会〔证券及期货事务监察委员会〕
lUDzf J}3 Advisory Committee on Diversification 经济多元化谘询委员会
h_J 'dJS affidavit 誓章；遗产申报誓章
,oR}0(^"\< affidavit of no receipt 述明无收款的誓章
,>) / y affiliate 联号；联营公司；附属公司
EBJaFz' affiliated company 附属公司；联号；联营公司
r>5,U:6Q/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*9G;n!t affordability 负担能力
SJL?(S* African Development Bank [AfDB] 非洲开发银行
0nC%tCV' after-acquired property 事后取得的财产
P66>w })@ after-hours dealing 市后交易
(sZ B- after-tax profit 税后盈利；税后利润；税后溢利
yPW?%7 h agency agreement 代理协议
I~Ziq10 agency expenses 代理机构的开支
4Vh#Ye:` agency fee 代理费
`CO?} rW Agency Law 《代理法》
0^4Tem@ agent 代理人；承销人
)g)X~]* agent of company 公司代理人
~R 3@GaL1 agent's fee 代理人费；经纪费
!pgk UzMW aggregate 总计；总数；总体数字
|iU#!+zY aggregate amount 总款额；总额
`Q,03W#GJ% aggregate assets and liabilities 总体资产与负债
a
*>$6H; aggregate at constant price 按固定价格计算的总体数字
'z@(,5 aggregate demand 总需求
hH> t aggregate gross position 总持仓量
wTG6>l ]H aggregate limit 总限额
x5s Yo\ aggregate of salaries tax 合计薪俸税
P)4SrqW_ aggregate performance 总体表现；总体业绩
G o8 m aggregate supply 总体供应
:\>@yCD aggregate surplus 总盈余
f $R ]m2 aggregate total 整体总额
\ 7jK6;R< aggregate value 总值；合计价值
N,L$+wm aggregated basis 合计基准
C/!kMMh>vV aggregated net chargeable income 合计应课税入息实额
nF]lSg&]X aggregation 合并计算；合计；总和
c<|;<8ew aggregation of incomes of husband and wife 夫妇入息合并计算
qn:3s aggregation of property 财产的总和
dG\dGSZ\h agio 差价；贴水
BT qY _9 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》
*1|&uE&_R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a=Pl3Uo 《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》
du Pzt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U2seD5I 《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》
}<m9w\pA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w\!aKeP'
《香港政府和大韩民国政府关于相互促进和保护投资协定》
cE'MSB agreement for a settlement 授产协议
v="i0lL_ agreement for assignment 转让协议
Zgd|
J T7 agreement for sale 售卖协议；买卖协议
|4UW.dGHPo agreement for sale and purchase 买卖协议
#A+ dj|
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u m~U_&> agreement for the repayment of money 还款协议
T|[zk.8=E agreement of reinsurance 再保险协议
<7-3j{065 Agricultural Bank of China 中国农业银行
4vC
{ G. air passenger departure tax 飞机乘客离境税
gy0l@ 5 N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/3{jeU.k airport tax 机场税
&c% ;Lo alcohol duty 酒精税
v25]}9 /C alienation 让与；让渡；转让
p@ 0 Va alimony 生活费；赡养费
iLD }>= All Ordinaries Index [AOI] 所有普通股指数
7Rwn{]r all risks 全险；综合险
')zdI]@ M All Sales Record for Stock Market 《股票市场成交报告》
X|++K;rtfE Allied Capital Resources Limited 新联财务有限公司
<'f+ nC=2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UU~S{!*+L allocation letter 拨款信件
j&~`H:= E
allocation of fund 分配款项；预留款项
=f4>vo}@k allocation of profit 利润分配；溢利分配
teIUSB[ allocation warrant 拨款令
VXX7Y? ! allotment 分配；配股
DvhJkdLB> allotment notice 股份配售通知；配股通知
}f45>@uMW allotment of shares 股份分配
1ayL*tr allowable 可获宽免；免税的
L;6L@D6 allowable business loss 可扣除的营业亏损
G&,F-|` allowable expenses 可扣税的支出
RDGefxv allowance 免税额；津贴；备抵；准备金
p,0J $L allowance for debts 债项的免税额
Z7)la
| allowance for depreciation by wear and tear 耗损折旧免税额
vr/*z euA allowance for funeral expenses 殡殓费的免税额
O1[`2kj^HB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;hz m&My allowance for repairs and outgoings 修葺及支出方面的免税额
Q*& k6A"jx allowance to debtor 给债务人的津贴
3
vr T ` alteration of capital 资本更改
W~b->F alternate trustee 候补受托人
$I}7 EI amalgamation 合并
`3GYV|LeQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e*K1"; ambit of charges 征税范围；收费范围
l1 Nr5PT amended valuation 经修订的估值
;tg9$P<85 American Commodities Exchange 美国商品交易所
2z#gn9Wb American Express Bank Limited 美国运通银行
o y {
{d American Stock Exchange 美国证券交易所
7
G37V"'' amortization 摊销
D [#6jJ Ab amount due from banks 存放银行同业的款项
4TX~]tEyky amount due from banks abroad 存放海外银行同业的款项
Ts)ox}rYVm amount due from holding companies 控股公司欠款
Y~,ZBl, amount due from local banks 存放本港银行同业的款项
HF lMx amount due to banks 银行同业的存款
,0k3Qi% amount due to banks abroad 海外银行同业的存款
4@0 y$Dv\ amount due to holding companies 控股公司存款
x :dI :G amount due to local banks 本港银行同业的存款
Oc A;+}> amount due to outport banks 外埠银行同业的存款
A43 mX !g\ amount for note issue 发行纸币的款额
q} x+#[Ef amount of bond 担保契据的款额
@
(4$<>< amount of consideration 代价款额
}*Z *wC amount of contribution 供款数额
uPh/u! amount of indebtedness 负债款额
3FetyW l' amount of principal of the loan 贷款本金额
pd%h5| *n; amount of rates chargeable 应征差饷数额
'fo.1 amount of share capital 股本额
#ATV#/hW amount of sums assured 承保款额
{zha jY7 amount of variation 变动幅度
d x5 2[W amount of vote 拨款数额
EUGN`t-M amount payable 应付款额
[cfKvROG amount receivable 应收款额
W[BwHNxyg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K-X@3&X} analysis 分析
A h#bj8} ancillary risk 附属风险
hsCts@R annual account 周年帐目；周年帐目报表；年度决算；年结
0[L)`7 annual accounting date 年结日期
Wks?9 )Is annual allowance 每年免税额；年积金；年度津贴；年津
LKX; ^ annual balance 年度余额
5-[ bd I annual disposable income 每年可动用收入
nNj<!}HvV annual estimates 周年预算
*gGL5<%T: annual fee 年费
Vel R 8tjP annual general meeting 周年大会
~3'}^V\ annual growth rate 年增率；每年增长率
.^hk^r annual long-term supplement 长期个案每年补助金
" 1I\~]] annual pensionable emolument 可供计算退休金的年薪
lD+f{GR annual report 年报
]'q"Kw/10 Annual Report on the Consumer Price Index 《消费物价指数年报》
Fm-D>PR annual return 周年报表；周年申报表；每年报税表格
j t5:rWB Annual Return Rules 《周年报表规则》
S:F8` Gh annual review of consumer prices 每年消费物价回顾
}[FP"# annual roll-forward basis 逐年延展方式
I
l2`c}9 annual salary 年薪
~Y) h[ annual statement 年度报表；年度决算表
t?l0L1; 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
3OZu v};k annuitant 年金受益人
/k_?S? annuity 年金
/l6r4a O2= annuity contract 年金合约
r
P1FM1"M annuity on human life 人寿年金
zLt7jxx antecedent debt 先前的债项
SN<Dxa8Iy ante-dated cheque 倒填日期支票
))NiX^)8^ anticipated expenditure 预期开支
SJ0 IEPk anticipated net profit 预期纯利
G _1`NyI anticipated revenue 预期收入
hf(' 4^ anti-inflation measure 反通货膨胀措施
|i~Ab!*8n anti-inflationary stance 反通货膨胀立场
DuvI2Z WP] apparent deficit 表面赤字
(?W[#.=7 apparent financial solvency 表面偿债能力
q\uzmOh apparent partner 表面合伙人
#t8{z~t3 application for personal assessment 个人入息课税申请书
)}3 !iDA application of fund 资金应用
W`k||U9 application to release as liquidator and to destruct the books of accounts and documents
9$Dsm@tX 申请免除清盘人职务及毁灭帐簿与文件
Z23*`yR appointed actuary 委任精算师
VC T~"T2R appointed auditor 委任核数师；委任审计师
Bk44 wz2 X appointed trustee 委任的受托人
(^lw<$N appointer 委任人
j84g6; 4Dv apportioned pro rata 按比例分摊
z
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=}pPr]Cc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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IQe*}1 apportionment formula 分摊方程式
IN!,|)8s apportionment of estate duty 遗产税的分摊
UB8TrYra appraisal 估价；评估
hW Va4 appreciable growth 可观增长
t^')ST appreciable impact 显着影响
!Zi_4 .(4 appreciable increase 可观增长
Z]^Ooy[pb appreciation 增值；升值
<$+Cd=71\ appreciation against other currencies 相对其他货币升值
,GVD.whUl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_(zPA4q8q appreciation tax 增值税
I&Dp~aEM] appropriation 拨款；拨用；拨付
$-#|g
appropriation account 拨款帐目
$C^tZFq Appropriation Bill 拨款法案
oU[>.Igi appropriation-in-aid system 补助拨款办法
F?y4 L9|e approved assets 核准资产
S`t@L} approved basket stock 认可一篮子证券
]IQ`.:g=9 approved budget 核准预算
3;-P (G@ approved charitable donation 认可慈善捐款
FG @ ')N!g approved charitable institution 认可慈善机构
rdBF+YN9/? approved currency 核准货币；认可货币
h8zl\ approved estimates 核准预算
[$iKx6\ approved estimates of expenditure 核准开支预算
"tX=^4 approved overseas insurer 核准海外保险人
BXj] ]S2 approved overseas trust company 核准海外信托公司
{37v.4d; approved pooled investment fund 核准汇集投资基金
~k[mowz0 approved provident fund scheme 认可公积金计划
40i]I@:JK approved provision 核准拨款
D *Hy 2eZ. approved redeemable share 核准可赎回股份
xhTiOt6l approved regional stock 认可地区性证券
> 3SZD approved retirement scheme 认可退休金计划
yKb+bm&5:' approved subordinated loan 核准附属贷款
NpLO_- arbitrage 套戥；套汇；套利
YEiQ`sYKG arbitrageur 套戥者；套汇者
Lbwc2 Q,.- arbitrary amount 临时款项
g q|]t<' arrangement 措施；安排；协定
H="E#AC%8/ arrears 欠款
*Y\C5L ] arrears of pay 欠付薪酬
{wq~+O arrears of revenue 逾期未收税款；逾期未收的帐项
:d{-"RAG" articles of association 组织章程；组织细则；组织章程细则
!M*$p Qi} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XI/LVP,. ascertainment of profit 确定利润
kaG@T,pH( "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s%OPoRE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8x /]H(J Asian Development Fund [ADF] 亚洲发展基金
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]{t[Ib Asian dollar bond 亚洲美元债券
xC} 9 W6 Asian dollar market 亚洲美元市场
M[1!#Q><! Asian dollar rate 亚洲美元利率
IizPu4 | Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^Ee"w7XjD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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>$DU asked price 沽盘；喊价；索价；卖方报价
HA# 9y;\ assessable income 应评税入息
kS)azV assessable loss 应评税亏损
Xc H_Y assessable profit 应评税利润
vlSS w+r9 assessable value 应评税值
BSd\Sg4 assessed profit 估定利润
MUjfqxTT assessed value 经评估价值
F15Yn assessment 评税；评定；估价；评税单
+`]AutNv assessment number 评税编号；估价编号
D\C jR6DE assessment of additional tax 补加税评税
u+_6V assessment of performance 业绩评估；实绩评价
xk\n F0z Assessor 评税主任
N:%
}KAc asset price bubbles 资产价格泡沫
|J+oz7l?- asset-backed securities 具资产保证的证券
q7kE+z assets accretion 资产增值
24b?6^8~k assets and liabilities 资产与负债
U5!~ @XjG> assets betterment statement 资产递增表；资产改进表
+> Xe_ assets lending 实物放款；有抵押贷款
2^f6@;=M assets of the company passing on the death 死者去世时转移的公司资产
*{fL t assets pledged as security for liabilities 用作负债抵押的资产
JK=0juv<E assets portfolio 资产投资组合
L,7+26XV"B assets price 资产价格
k[<Ux h% assets quality 资产质素
@q/E)M?
assets realization 资产变现
"x~su?KiA assets refinancing arrangement 资产再集资安排
#[B]\HO assets securitization 资产证券化
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.Sf assets situated outside Hong Kong 在香港以外地方的资产
Y k @/+PE assets stripping 削减资产；拆卖资产
6 t!PHA assets value 资产值
<Y"h2#M " assignee 承让人
mR3-+dB/ assignment 转让；转让书；转让契
5!V%0EQqw assignment of interest 权益转让
q> 5 K:5 assignment of letters patent and trade mark 专利证书及商标转让
N O'37d assignment of property 物业转让；物业转让书
C>~ms2c assignment right 转让权
!L?diR assignor 转让人
C(!A% > associate 有联系的人；有关连人士；相联者；合伙人；联系人
eJ3;Sd'' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#Et %s8{ associate member 附属会员
a]4h5kJ'; associated body corporate 相联法人团体
LAjre C<W associated company 相联公司；联属公司
RIV
+ _}R associated corporation 相联法团
n 5s2\ ( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6*r#m%| 公认会计师公会〔英国〕
Zog&:]P'F Association of Futures Exchange Brokers 香港期货经纪协会
fMl uVND Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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j{N association of underwriters 承保人组织
)1iqM]~;B assumption of control 接管
r jWn>M assurance 担保；保险；转易；转易书
dh0 n B assurance of interest 权益的转易
,C;%AS/ at 19XX price 按一九ＸＸ年价格计算
rZ:-%#Q4 at a discount 按赔价计算；按贴水价格计算；打折扣
8kYI ~ at a premium 按溢价计算；按升水价格计算
u [D z~ at call 通知付款；按通知
>HL$=J_K? at constant market price 按固定市价计算
@ CNe) &U at constant price 按固定价格计算
8m"(T-wb6{ at cost 按成本计算
1a@b-V2
d& at current market price 按当时市价计算；按现时市价计算
V* j1[d at current price 按当时价格计算；按现时价格计算
R^k)^!/ $f at factor cost 按要素成本计算；按生产要素成本计算
P,W(9&KM at money-of-the-day price 按付款当日价格计算
Y QN@; at or better 按指定或较佳价位〔买卖指令〕
HF;$Wf+=J at par 按面值计算；平价
MfG8=H2#| at sight 见票即付
PW QRy at the close 按收市盘
MiN|u at the opening 按开市盘
C.N#y`g attestation 见证；见证条款
L CMZw6p at-the-money option 平价期权
<Gw>}/-^ attorney 受权人；受托代表人
A(}D76o_ attornment 新拥有人承认书
Il fH attributable profit 可归属利润
9YEE.=]T attributable share value 可归属股份价值
F9Co m} Auckland Stock Exchange 奥克兰证券交易所
r$WBEt,B auction 拍卖
a1
v%G auctioneer 拍卖商
'izv[{!n{ audit 审计；核数
/|LQ?n Audit Commission 审计署
h\lyt(.s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w0 &|8y 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Y{D?&x%yq audit review 帐目审查
_h^er+d!_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
' ;zS0Yk audited account 审计帐目；经审计的帐目
PFI^+'; audited annual account 经审计的周年帐目
&1Cif$Y4w audited balance sheet 经审计的资产负债表
sDl @ auditor 核数师；核数主任；审计师
%pj T?G7 auditor's certificate 核数师证明书；审计师证明书
8z)J rO} auditor's report 核数师报告；审计师报告
K)N'~jCG Aussie bond 澳元债券
S=_*<[W%4 austerity budget 紧缩预算
- jWXE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k, >*.Yoh Australia All Ordinaries Index 澳洲所有普通股票指数
(MzThGJK_ Australian Dollar [AUD] 澳元
. Ge`)_e Australian Options Market 澳大利亚期权市场
<pIel Australian Securities Commission 澳洲证券事务监察委员会
HyY ol* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/K :H2?J Australian Stock Exchange 澳大利亚证券交易所
>41K>=K Austrian Schilling [ATS] 奥地利先令
.g>0FP authentication 认证；鉴证
p>h}k_s authority to purchase 委托购买证；委购书
fM!@cph (8 authorization 认可；核准；授权；授权书
7Sl"q=> authorization by direction 指示授权
K_Gq M9 authorization by instruction 指令授权
FM,o&0HSd authorization by warrant 令状授权
&1FyauH authorization of unit trust 单位信托的认可
3DOc,}nI~@ authorized agent 指定代理人
$J9/A FzO" authorized capital 法定资本
4H q6nT/ authorized clerk 出市员
d$B+xW authorized dealer 认可交易商
Rc(E';uc authorized financial institution 认可财务机构
7;@o]9 W authorized fund 认可基金
<tgfbY^nL authorized fund house 获授权的基金公司；认可基金公司
nj=nSD authorized institution 认可机构
v9MliD' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XM~eocn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i Lk"lcX authorized insurer 获授权保险人；获认可承保人
gQ$ 0 |0O authorized investment 特准投资项目
6QePrf authorized person 获授权人
FV\$M6
_ authorized representative 获授权代表
oD 3Q{ e authorized share capital 法定股本
ZmaGp* Wj automated quotation system 自动报价系统
3B5 `Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C:ntr=3J 自动交易系统〔香港期货交易所有限公司〕
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gdJ automatic adjustment mechanism 自动调整机制
&I7T ? automatic adjustment system 自动调整系统
'<1Q;3 Ho Automatic Clearing House 自动票据交换所
6 F; |x automatic exchange rates accumulation system 自动化汇率累集系统
KvmXRf*z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U.c~l,5%" automatic teller machine [ATM] 自动柜员机
6ANA oWg* autopay 自动转帐
A \-r%&. available assets 可用资产
9)J)r \ available fiscal reserve 现存财政储备
C *]XQ1F4 available profit 可用利润
GzjC;+W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jwO7r0?\`G average 平均；平均数；海损
# B@*- average basic salary 平均基本薪金
* TByAa{ average consumer expenditure 平均消费开支；一般消费开支
k b[+II average cost 平均成本
,+!|~1 average cost of land production 增辟土地平均成本
qF4=MQm\aE average daily turnover 平均每日成交额
%o_CD>yD average daily wage rate 平均每日工资率
;\
gat)0n% average expenditure pattern 平均开支模式
Y@MFH>* average growth rate 平均增长率
AH|'{ average net fixed assets 固定资产平均净值
J5SOPG average of relatives 相对价格平均数
d=/a{lP\ average price 平均价格
>x8~?)7z average propensity to consume 平均消费倾向；一般消费倾向
+^3
*Y"6Z average propensity to save 平均储蓄倾向；一般储蓄倾向
lin average rate 平均率
O5dBI_ average revenue 平均收入；平均收益
So]O` RJv average stock 平均库存；平均存货
\:>eZl? average yearly rent 平均年租
r<pt_Cd avoidance of double taxation 避免双重课税
XL`i9kV? avoidance of tax 避税
