A:
#)EVi7UP A share Ａ股；甲类股份
v[=TPfX 0 abatement of tax 减税；减扣免税额
^WmP,Xf# ABN AMRO Bank N.V. 荷兰银行
#H/suQZN"g above-the-line expenditure 线上项目支出；经常预算支出
w]Z: Y` above-the-line receipt 线上项目收入；经常预算收入
IRB BLXv7\ ABSA Asia Limited 南非联合亚洲有限公司
}C9 P-- absolute change 绝对数值变更
g)Dg=3+> absolute expenditure 实际开支
Sv|jR r' absolute guideline figure 绝对准则数字
'7/c7m/$X< absolute interest 绝对权益
W)m\q}]FYz absolute order of discharge 绝对破产解除令
X1~ WQ?ww absolute profit margin 绝对利润幅度
k5]`: k6 absolute value 实值；绝对值
5Ak6 q(\ absolutely vested interest 绝对既得权益
b f-V Q7 absorbed cost 已吸收成本；已分摊成本
i[a1ij= absorption 吸收；分摊；合并
CxJkT2 absorption rate 吸收率；摊配率；分摊率
=/L;}m)7 ACB Finance Limited 亚洲商业财务有限公司
$VyH2+ jC acceptable form of reciprocity 合理的互惠条件
V [ r1bF acceptable rate 适当利率；适当汇率
o k<!/"RX$ acceptance agreement 承兑协议
a;[=b p acceptance for honour 参加承兑
a<mM
)[U acceptor 承兑人；接受人；受票人
\XT~5 N6 acceptor for honour 参加承兑人
)0p7d:%mV accident insurance 意外保险
dSw%Qv*y Accident Insurance Association of Hong Kong 香港意外保险公会
QPT%CW61M accident insurance scheme 意外保险计划
:x /L.Bz accident year basis 意外年度基准
S|v")6 accommodation 通融；贷款
(b>B6W\& accommodation bill 通融票据；空头票据
$kCLS7 * accommodation party 汇票代发人
;$$.L
bb8 account balance 帐户余额；帐户结余
9a lM C account book 帐簿
;Zow C#j account collected in advance 预收款项
f<v:Tg.[ account current book 往来帐簿
J}3 7 9 account of after-acquired property 事后取得的财产报告
bO\E )%zp account of defaulter 拖欠帐目
a>XlkkX account payable 应付帐款
$3Sr r* account payee only [A/C payee only] 只可转帐；存入收款人帐户
qJ f=f3 account receivable 应收帐款
:Vl2\H=P account receivable report 应收帐款报表
;Alw`' account statement 结单；帐单；会计财务报表
EwH_k account title 帐户名称；会计科目
< \C/; accountant's report 会计师报告
} qn@8} Accountant's Report Rules 会计师报告规则
i*-L_!cc: accounting and auditing procedure 会计与审计程序；会计与核数程序
H_<hZ UB Accounting Arrangements 《会计安排》
E{B=%ZNnm accounting basis 会计基础
sJ q^>"|J accounting by Official Receiver 破产管理署署长呈交的帐目
RbGq$vYol/ Accounting Circular 《会计通告》
&['cZ/bM accounting class 会计类别
-cW 'g accounting date 记帐日期；会计结算日期
dpWBY3(7a accounting for money 款项核算
l/F' W} Accounting Officer 会计主任
q]>m#yk
accounting period 会计报告期；会计期
( :ObxJ* accounting policy 会计政策；会计方针
@#= ail accounting practice 会计惯例
UO AL7 accounting principle 会计准则
pz]#/Ry? accounting record 会计记录
BmGY#D, accounting report 会计报告
P]b * hC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8*t8F\U# Accounting Society of China 中国会计学会
ZA cH`r* accounting statement 会计报表
#Kd^t =k accounting system 会计制度；会计系统
fKN&0N |^R accounting transaction 会计事项；帐务交易
[>N`)]fP accounting treatment 会计处理
"o.g}Pv accounting year 会计年度
_yJAn\ accretion 增值；添加
R#0Z accrual 应计项目；应累算数目
?YTngIa accrual basis 应计制；权责发生制
H^N
5yOj/ accrual basis accounting 应计制会计；权责发生制会计
DEcsFC/SK accrue 应累算；应计
R x>>0%e. accrued benefit 应累算利益
6 (@U+` accrued charges 应计费用
slWO\AYiO accrued cumulative preference share dividend 应累算的累积优先股股息
rfVHPMD0 accrued expenses 应累算费用
BQT ibd accrued interest payable 应付利息；应计未付利息
;Q&|- `NK accrued interest receivable 应收利息；应计未收利息
Y4.t :Uzr accrued right 累算权益
~x SAR;8 accruing profit 应累算的利润
ollk {N accumulated fiscal reserve 累积财政储备
sq~9
l|F accumulated profit 累积利润；滚存溢利
A:-r 2;xB accumulated reserve 累积储备
Ug1n4X3FKn accumulation of surplus income 累积收益盈余
lE@ V>%b acquired assets 既得资产
d} `Z | ex acquisition 收购；购置；取得
{j{H@rHuy acquisition cost 购置成本
a.O pxd acquisition expenses 购置费用
ExDv7St1(k acquisition of 100% interest 收购全部股权
!uwZ%Ux z acquisition of control 取得控制权
@ZUrr_| acquisition of fixed assets 购置固定资产
|q:p^;x acquisition of shell “买壳”
4I97<zmrT acquisition price 收购价
[%`L sY act of God 天灾
F}Kkhs
{ acting partner 执事合伙人
byW9]('e active market 买卖活跃的市场；交投畅旺的市场；旺市
u6#=<FD/} active partner 积极参与的合伙人
1!4-M$- active trading 交投活跃
?=\&O=_ln actual circulation 实际流通
~ &
@UH actual cost 实际成本
71GyMtX actual expenditure 实际开支；实际支出
@ppT;9<d actual income 实际入息；实际收入；实际收益
^OWA actual market 现货市场
l#;DO9 actual price 现货价；实际价格
~O s1ir. actual profit 实际利润
l9eCsVQ~V actual quotation 实盘；实际价位；实际报价
I}S~,4 actual year basis 按实际年度计算
9AgTrP actuals 实货
X>W 2aDuEZ actuarial investigation 精算调查
V{ yP/X
actuarial principle 精算原则
/P>t3E2c actuarial report 精算师报告
ZgP~VB0)$ Actuarial Society of Hong Kong 香港精算学会
?mCino actuarial valuation 精算师估值
X?8 EPCk actuary 精算师
w#!^w N ad referendum agreement 暂定协议；有待覆核的协定
zc n/L F ad valorem duty 从价税；按值征税
1"4Pa n ad valorem duty system 从价税制
F^/ 1 u ad valorem fee 从价费
qlJzXq{|` ad valorem tariff 从价关税
(WISf}[l; additional allowance 额外免税额
z9B" "ws additional amount for unexpired risk 未过期风险的额外款额
bkvm-$/ additional assessable profit 补加应评税利润
..5rW0lr additional assessment 补加评税
(&) PlIi7 additional commitment 额外承担
8w Xnc% additional commitment vote 额外承担拨款
CC8)yO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g]V_)} additional dependent parent allowance 供养父母额外免税额
LW$(;-rY additional provision 额外拨款
T|o ]8z additional stamp duty 附加印花税
;;#_[Zl additional tax 补加税罚款；补加税款
`pfZJ+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R ;]z/|8 adjudged bankrupt 被裁定破产
mz'r<v2Tc adjudicated bankrupt 裁定破产人
=
@EN]u adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ac2,A > adjudication of bankruptcy 裁定破产；宣告破产
@3Lh/& adjudication of insolvency 裁定无力偿还债务
q|}%6ztv- adjusted actual 经调整的实数；调整后的实数
5>e#SW adjusted current assets 经调整的流动资产；调整后的流动资产
DQ86(4e*g# adjusted figure 经调整的数字；调整后的数额
,_N+t:*#0 adjusted liabilities 经调整的负债；调整后的负债
pmIOV~K adjusted loss 经调整的亏损；调整后的亏损
$ :i%\7 = 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
wIbxnn adjusted profit 经调整的利润；调整后的利润
\@} G'7{ adjusted surplus 经调整的盈余额；调整后的盈余额
1_of;=9V adjusted value 经调整的价值；调整后的价值
;tZ;C(;< adjustment 调整；修订；理算〔保险〕
k"z ~> adjustment centre 调剂中心
I +4#LR3; adjustment lag 调整过程的时间差距；调整时差
=G9 9U/ adjustment mechanism 调整机制
<U]!1 adjustment of loss 亏损调整
qq,#b Re adjustment process 调整过程；调整程序
6 `
8H k; adjustment range 调整幅度
bl8E zO administered exchange rate 受管制汇率
FkH HTO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dx&!RK+ administration expenses 行政费用
P"%QFt, administration fee 手续费；行政费
8nj^x?bn administration in bankruptcy 破产管理
`Q@w*ta) administration order 遗产管理令
.T63: administrator 管理人；遗产管理人
'BiR ,M$mY administrator of the estate 遗产管理人
=Lc!L
!(,b admission of debt 债项承认书
Hrk]6* admission of proof 接纳债权证明
OtVRhR3> advance 放贷款项；垫付款项；预支款项；预付款项
]2 7 advance account 暂支帐目；预付款帐户
)43\q Iu\ advance compensation 预付补偿金
0{q >'d v advance from shareholder 股东垫款
,dR<O.{ 0 advance pending reimbursement 预支以待日后付还
l@irA tg4 advanced economy 先进经济体系
l:i&l?>_ advancement 预付；预付财产
ILU7Y hk advances warrant 垫款令
Tx1 9\ \r advancing 贷出
;K$ !c5 adverse balance 逆差
Mxmo}tt adverse exchange 逆汇
ev'` K=n8 advertisement addressed to shareholders 在报章刊登的致股东通告
VK]cZ%) advice for collection 托收通知书
5{"v/nXV advice of drawing 提款通知书；汇票通知书
l+vD`aJ 3 advice of payment 付款通知
wqn HaWd* Advisory Committee [Securities and Futures Commission]
6${=N}3Kw 谘询委员会〔证券及期货事务监察委员会〕
<l.l6okp Advisory Committee on Diversification 经济多元化谘询委员会
I""zg^Rq affidavit 誓章；遗产申报誓章
,l47;@kr affidavit of no receipt 述明无收款的誓章
6/5Xy69:h affiliate 联号；联营公司；附属公司
Z0'&@P$ affiliated company 附属公司；联号；联营公司
lA/.4"nN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0aRHXc2< affordability 负担能力
LJc"T)>$` African Development Bank [AfDB] 非洲开发银行
rsaN<6#_^Q after-acquired property 事后取得的财产
sy]hMGH:3W after-hours dealing 市后交易
CQANex4&\ after-tax profit 税后盈利；税后利润；税后溢利
28!
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"M !]t,?S agency expenses 代理机构的开支
f'oO/0lx agency fee 代理费
N8E Agency Law 《代理法》
w!e Y)p< agent 代理人；承销人
cp)BPg agent of company 公司代理人
*/6lyODf agent's fee 代理人费；经纪费
TFAd
aggregate 总计；总数；总体数字
3cA '9 aggregate amount 总款额；总额
* @=ZzL aggregate assets and liabilities 总体资产与负债
x##0s5Qn aggregate at constant price 按固定价格计算的总体数字
Uk'bOp aggregate demand 总需求
1 s _N!a aggregate gross position 总持仓量
P U2^4h/[` aggregate limit 总限额
> lV'}0u) aggregate of salaries tax 合计薪俸税
Nrn_Gy>|D aggregate performance 总体表现；总体业绩
;Zy[2M aggregate supply 总体供应
q21l{R{Y aggregate surplus 总盈余
QMhvyzkS aggregate total 整体总额
<0!O'" "J aggregate value 总值；合计价值
YctWSfh aggregated basis 合计基准
SYd6D@^2j aggregated net chargeable income 合计应课税入息实额
xjy(f ~' aggregation 合并计算；合计；总和
8-PHW,1@a3 aggregation of incomes of husband and wife 夫妇入息合并计算
,gdud[&|; aggregation of property 财产的总和
rQD^O4j R agio 差价；贴水
OfK>-8 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》
idNra# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Rz#q68 《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》
k.ttrKy<q/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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Ze+IhK` 《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》
X5tx(}j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$3 =S\jyfK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZYS]Et[Q agreement for a settlement 授产协议
|JLX gwML agreement for assignment 转让协议
oMNSQMlI agreement for sale 售卖协议；买卖协议
8CUlE-R5 agreement for sale and purchase 买卖协议
3oOr*N3R agreement for the payment of interest 支付利息协议
-.OZ agreement for the repayment of money 还款协议
3c=>;g agreement of reinsurance 再保险协议
6]sP " Agricultural Bank of China 中国农业银行
WS ^,@>A air passenger departure tax 飞机乘客离境税
p/U{*i ]t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<Ej`zGhWz airport tax 机场税
4D}hYk$eP0 alcohol duty 酒精税
= inp>L alienation 让与；让渡；转让
o/6VOX alimony 生活费；赡养费
0Lf4 ^9N All Ordinaries Index [AOI] 所有普通股指数
RKPX*(i~ all risks 全险；综合险
pft-.1py All Sales Record for Stock Market 《股票市场成交报告》
t$e' [;w Allied Capital Resources Limited 新联财务有限公司
WDi 2m" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|->C I allocation letter 拨款信件
`=$p!H 8 allocation of fund 分配款项；预留款项
i IM\ _<? allocation of profit 利润分配；溢利分配
I.[Lv7U- allocation warrant 拨款令
}/lyrj V allotment 分配；配股
P- / "sD allotment notice 股份配售通知；配股通知
bXi!_'z$ allotment of shares 股份分配
P~M[i9 V allowable 可获宽免；免税的
1,(WS
F allowable business loss 可扣除的营业亏损
`W:z#uNG] allowable expenses 可扣税的支出
~1&WR `U allowance 免税额；津贴；备抵；准备金
Ew JNpecX allowance for debts 债项的免税额
TM5 Y(Q* allowance for depreciation by wear and tear 耗损折旧免税额
EsS$th)d allowance for funeral expenses 殡殓费的免税额
P1R5}i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2){O&8 A allowance for repairs and outgoings 修葺及支出方面的免税额
PJ YUD5 allowance to debtor 给债务人的津贴
wF9L<<&B alteration of capital 资本更改
O 6ph_$nt. alternate trustee 候补受托人
[MuZ ^'dR amalgamation 合并
?t5<S]'r$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UqD ]@s` ambit of charges 征税范围；收费范围
aaP6zJXi amended valuation 经修订的估值
iB|htH'T American Commodities Exchange 美国商品交易所
nV`U{}x American Express Bank Limited 美国运通银行
DL<;qhte American Stock Exchange 美国证券交易所
,{; *b
v amortization 摊销
#jh5% @ amount due from banks 存放银行同业的款项
THlQifA! amount due from banks abroad 存放海外银行同业的款项
=I aWf amount due from holding companies 控股公司欠款
c5_/i7 amount due from local banks 存放本港银行同业的款项
iu?gZVyka amount due to banks 银行同业的存款
Eq%f`Qg+1E amount due to banks abroad 海外银行同业的存款
' 55G:r39 amount due to holding companies 控股公司存款
I~;w Q amount due to local banks 本港银行同业的存款
{
V) `6 amount due to outport banks 外埠银行同业的存款
2M*i'K;;)P amount for note issue 发行纸币的款额
58d[>0Xa[g amount of bond 担保契据的款额
\ wD L oR amount of consideration 代价款额
%fnG v\uI amount of contribution 供款数额
Y1ks'=c> amount of indebtedness 负债款额
SpImd IpD amount of principal of the loan 贷款本金额
j9 rxu$N + amount of rates chargeable 应征差饷数额
;80^ GDk~S amount of share capital 股本额
! B92W amount of sums assured 承保款额
OD9z7*E@ amount of variation 变动幅度
kno[ !A7_6 amount of vote 拨款数额
}i{qRx"4 amount payable 应付款额
O}w%$ mq amount receivable 应收款额
I tb_ H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zE<Iv\Q analysis 分析
dr(-k3ex ancillary risk 附属风险
14"+ctq annual account 周年帐目；周年帐目报表；年度决算；年结
7{]dh+) annual accounting date 年结日期
d@ >i=l [ annual allowance 每年免税额；年积金；年度津贴；年津
p="0Y<2l annual balance 年度余额
J?dLI_{ < annual disposable income 每年可动用收入
! Sw=ns7 annual estimates 周年预算
OIJT~Z} annual fee 年费
v$D U
q+ annual general meeting 周年大会
tXqX[Td`0g annual growth rate 年增率；每年增长率
r
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{ annual long-term supplement 长期个案每年补助金
"X^<g{] annual pensionable emolument 可供计算退休金的年薪
fZj,Q#}D annual report 年报
S43JaSw) Annual Report on the Consumer Price Index 《消费物价指数年报》
O ,9^R annual return 周年报表；周年申报表；每年报税表格
J&s$Wqf Annual Return Rules 《周年报表规则》
Rpv[rvK' annual review of consumer prices 每年消费物价回顾
S@Rd>4 annual roll-forward basis 逐年延展方式
0QT:@v2R annual salary 年薪
Fuzb 4Df annual statement 年度报表；年度决算表
0k{\W 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
_- lE$
O annuitant 年金受益人
Aj|- >Y annuity 年金
|g.CS$'#Nt annuity contract 年金合约
33EF/k3vW annuity on human life 人寿年金
3C<G8*4);/ antecedent debt 先前的债项
BM/o7%]n ante-dated cheque 倒填日期支票
l=b!O anticipated expenditure 预期开支
K"x_=^,Yu* anticipated net profit 预期纯利
[@ev %x, anticipated revenue 预期收入
8>t,n,k anti-inflation measure 反通货膨胀措施
p_g`f9q6D anti-inflationary stance 反通货膨胀立场
b _<n]P*) apparent deficit 表面赤字
?].MnwYo apparent financial solvency 表面偿债能力
uDP:kM apparent partner 表面合伙人
:SS \2 application for personal assessment 个人入息课税申请书
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$_1 U!z application of fund 资金应用
[gpO?'~ application to release as liquidator and to destruct the books of accounts and documents
gHp*QL\?9 申请免除清盘人职务及毁灭帐簿与文件
F3EAjO)ch appointed actuary 委任精算师
Uns%6 o appointed auditor 委任核数师；委任审计师
Z[OX {_2]K appointed trustee 委任的受托人
PMpq>$6b7 appointer 委任人
0F@ ~[W|2 apportioned pro rata 按比例分摊
W} i6{ Vh apportionment 分配；分摊
F_ (~b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p<=Lh47 = apportionment formula 分摊方程式
mf3,V|>[\ apportionment of estate duty 遗产税的分摊
&hO-6(^I appraisal 估价；评估
cZQ8 [I appreciable growth 可观增长
W~0rSVD$<z appreciable impact 显着影响
MzX&|wimb appreciable increase 可观增长
=T,Q7Dh appreciation 增值；升值
Sz@z
0' appreciation against other currencies 相对其他货币升值
T{k_3[{0o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Jz~: appreciation tax 增值税
!9WGZfK+0Y appropriation 拨款；拨用；拨付
4hy -M>!D| appropriation account 拨款帐目
;_vhKU)%J# Appropriation Bill 拨款法案
9 e=}P L appropriation-in-aid system 补助拨款办法
-R]0cefC<f approved assets 核准资产
Bd <0} approved basket stock 认可一篮子证券
[9${4=Kq approved budget 核准预算
J?w_DQa approved charitable donation 认可慈善捐款
Zs
/>_w} approved charitable institution 认可慈善机构
YD'gyP4 approved currency 核准货币；认可货币
&F
uPd}F approved estimates 核准预算
a1~|?PCbY approved estimates of expenditure 核准开支预算
J<;io! approved overseas insurer 核准海外保险人
&J&'J~N approved overseas trust company 核准海外信托公司
hNM 8H approved pooled investment fund 核准汇集投资基金
U?sHh 2* approved provident fund scheme 认可公积金计划
Tj#S') s8 approved provision 核准拨款
:31_WJ^ approved redeemable share 核准可赎回股份
()IZ7#kL? approved regional stock 认可地区性证券
e{@RBYX@+c approved retirement scheme 认可退休金计划
J`U]Ux/L approved subordinated loan 核准附属贷款
!:!(=(4$P arbitrage 套戥；套汇；套利
$G `CXhbl arbitrageur 套戥者；套汇者
\ s aV8U7B arbitrary amount 临时款项
pOXI*0_g. arrangement 措施；安排；协定
Tv DSs]) arrears 欠款
=^rt?F4 arrears of pay 欠付薪酬
lc[6Mpi7s[ arrears of revenue 逾期未收税款；逾期未收的帐项
nsR CDUCi articles of association 组织章程；组织细则；组织章程细则
dGY R
'x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M; wKTT Qy ascertainment of profit 确定利润
a]u.Uqyx2w "Asia Clear" “亚洲结算系统”
Q3 8+`EhLA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UeO/<ml3>J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VKDOM0{V Asian Development Fund [ADF] 亚洲发展基金
P}} G9^ Asian dollar bond 亚洲美元债券
d\JaYizp Asian dollar market 亚洲美元市场
\{ @ m Asian dollar rate 亚洲美元利率
k_,7#:+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
QQS*r}> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YWK0.F,8a asked price 沽盘；喊价；索价；卖方报价
=U3S"W % assessable income 应评税入息
=O }^2OARo assessable loss 应评税亏损
s#s">hMrI assessable profit 应评税利润
D <6$@ZJ assessable value 应评税值
reN\| ?0{ assessed profit 估定利润
Xe %J{ assessed value 经评估价值
(Lge a assessment 评税；评定；估价；评税单
C8|V?bL assessment number 评税编号；估价编号
BA c+T assessment of additional tax 补加税评税
}#FV{C] assessment of performance 业绩评估；实绩评价
]Z civnN# Assessor 评税主任
x
vs= T asset price bubbles 资产价格泡沫
.jCGtR )% asset-backed securities 具资产保证的证券
X[o+Y@bc assets accretion 资产增值
!0,q[|m assets and liabilities 资产与负债
'Gn>~m assets betterment statement 资产递增表；资产改进表
ojy^ A assets lending 实物放款；有抵押贷款
i wgt\ux. assets of the company passing on the death 死者去世时转移的公司资产
e,xL~P{| assets pledged as security for liabilities 用作负债抵押的资产
z< L2W", assets portfolio 资产投资组合
EfEgY|V0 assets price 资产价格
e P @#I^_ assets quality 资产质素
[ =>=5'- assets realization 资产变现
_ p\L,No assets refinancing arrangement 资产再集资安排
YGo?%.X assets securitization 资产证券化
4u:SE assets situated outside Hong Kong 在香港以外地方的资产
}gkLO
TJ/, assets stripping 削减资产；拆卖资产
tn5%zJ#+ assets value 资产值
$xWwI( SaB assignee 承让人
eL}w{Hlk
T assignment 转让；转让书；转让契
/*qRbN assignment of interest 权益转让
Mk}T assignment of letters patent and trade mark 专利证书及商标转让
7
~~ug assignment of property 物业转让；物业转让书
_"1RidhH assignment right 转让权
[<#j K}g assignor 转让人
D5lQ0_IeW associate 有联系的人；有关连人士；相联者；合伙人；联系人
VvyRZMR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
tP@NQ Co associate member 附属会员
i//H5D3 associated body corporate 相联法人团体
\ASt&'E associated company 相联公司；联属公司
c*)T4n[e associated corporation 相联法团
f kZHy|m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g{Hgs 公认会计师公会〔英国〕
/TpTR-\I0 Association of Futures Exchange Brokers 香港期货经纪协会
*D?_,s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(bb!VVA association of underwriters 承保人组织
*]]Zpa6 assumption of control 接管
E {orezP assurance 担保；保险；转易；转易书
'dKfXYY1`N assurance of interest 权益的转易
+l7)7qKx at 19XX price 按一九ＸＸ年价格计算
l(Rn =? at a discount 按赔价计算；按贴水价格计算；打折扣
uyWheR at a premium 按溢价计算；按升水价格计算
[7vV#s3kJ at call 通知付款；按通知
. $&^yp at constant market price 按固定市价计算
-!PJHCLd at constant price 按固定价格计算
j}^w :W76 at cost 按成本计算
AM}2=Ip at current market price 按当时市价计算；按现时市价计算
;ek*2Lh at current price 按当时价格计算；按现时价格计算
Y :!L at factor cost 按要素成本计算；按生产要素成本计算
X <%D@$ at money-of-the-day price 按付款当日价格计算
Oh! {E5!) at or better 按指定或较佳价位〔买卖指令〕
[[$C tqLg at par 按面值计算；平价
;:6\w!fc at sight 见票即付
|`LH|6/ at the close 按收市盘
j$)ogGu at the opening 按开市盘
sLr 47 NC attestation 见证；见证条款
7 9t E at-the-money option 平价期权
?8-Am[xH attorney 受权人；受托代表人
iJzBd7 attornment 新拥有人承认书
]>X_E%`G<b attributable profit 可归属利润
`dZ|Ko%k attributable share value 可归属股份价值
.TGw+E1k Auckland Stock Exchange 奥克兰证券交易所
)=5 &Q auction 拍卖
Pu3oQD ldV auctioneer 拍卖商
[ ~9UsHfH audit 审计；核数
O52 /fGt Audit Commission 审计署
1{a%V$S[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4qid+ [B 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〕
Wlc&QOfF audit review 帐目审查
g+#awi7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M6g8+ sio audited account 审计帐目；经审计的帐目
wEjinP$2 audited annual account 经审计的周年帐目
Y}ogwg& audited balance sheet 经审计的资产负债表
jri"# H auditor 核数师；核数主任；审计师
!eF(WbU0 auditor's certificate 核数师证明书；审计师证明书
,P a*; o\ auditor's report 核数师报告；审计师报告
X!]v4ma` Aussie bond 澳元债券
9nG^_.}| austerity budget 紧缩预算
2o SM| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/7UvV60 Australia All Ordinaries Index 澳洲所有普通股票指数
iXMJ1\!q\| Australian Dollar [AUD] 澳元
L I<S Australian Options Market 澳大利亚期权市场
9+@h2"|N4* Australian Securities Commission 澳洲证券事务监察委员会
aZmN(AJ8v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,Wlt[T(.; Australian Stock Exchange 澳大利亚证券交易所
&r1(1< Austrian Schilling [ATS] 奥地利先令
,CqWm9 authentication 认证；鉴证
*z~,|DQ(A authority to purchase 委托购买证；委购书
yx]9rD1cz authorization 认可；核准；授权；授权书
X FS ~ authorization by direction 指示授权
^QS`H@+Z authorization by instruction 指令授权
l)NkTZ<] authorization by warrant 令状授权
+M-tYE
5n authorization of unit trust 单位信托的认可
`\UY5 n72 authorized agent 指定代理人
&e^;;<*w authorized capital 法定资本
zZ%[SW&vC authorized clerk 出市员
Z*k(Q5&U authorized dealer 认可交易商
4}H+hk8- authorized financial institution 认可财务机构
1B;2 ~2X authorized fund 认可基金
RcYUO* authorized fund house 获授权的基金公司；认可基金公司
-#ZLu. authorized institution 认可机构
^ +>*Y=fl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
cB uuq authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@ VWED authorized insurer 获授权保险人；获认可承保人
w ,j*I7V authorized investment 特准投资项目
NxHUOPAJc authorized person 获授权人
X)3(.L authorized representative 获授权代表
JWb + authorized share capital 法定股本
b G:\*1T automated quotation system 自动报价系统
p":u]Xgb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;E.]:Ia~ 自动交易系统〔香港期货交易所有限公司〕
"6jt$-? automatic adjustment mechanism 自动调整机制
d,^O[9UWo automatic adjustment system 自动调整系统
!UoA6C: Automatic Clearing House 自动票据交换所
nm5DNpHk automatic exchange rates accumulation system 自动化汇率累集系统
;I4vPh5Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e8vy29\S automatic teller machine [ATM] 自动柜员机
p~ w] ~\ autopay 自动转帐
?0 6gu1z/ available assets 可用资产
5Y *4a%" available fiscal reserve 现存财政储备
kSz+UMC-7: available profit 可用利润
Tw-N IT) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W Gv 47i average 平均；平均数；海损
|]< 3cW+ average basic salary 平均基本薪金
gy.UTAs
N average consumer expenditure 平均消费开支；一般消费开支
LSC[ S: average cost 平均成本
G n2{C% average cost of land production 增辟土地平均成本
ga
+,
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]d1'5F][H average daily wage rate 平均每日工资率
"-& K!Vfs average expenditure pattern 平均开支模式
y RxrfAdS average growth rate 平均增长率
jSp&\Wj b average net fixed assets 固定资产平均净值
a
8k2*u average of relatives 相对价格平均数
V}s/knd average price 平均价格
_.JQ h average propensity to consume 平均消费倾向；一般消费倾向
L3%frIUd average propensity to save 平均储蓄倾向；一般储蓄倾向
Ph=NH8 average rate 平均率
U6&`s%mIa average revenue 平均收入；平均收益
,iyy2 average stock 平均库存；平均存货
!,`'VQw$ average yearly rent 平均年租
I/(U0` % avoidance of double taxation 避免双重课税
:M " + avoidance of tax 避税
