A:
^l|{*oj2 A share Ａ股；甲类股份
/n;-f%dL abatement of tax 减税；减扣免税额
tr 0P ;}= ABN AMRO Bank N.V. 荷兰银行
?_q
e
2R. above-the-line expenditure 线上项目支出；经常预算支出
r4/G &m[V above-the-line receipt 线上项目收入；经常预算收入
V8ka*VJ(B ABSA Asia Limited 南非联合亚洲有限公司
{h/[!I ` absolute change 绝对数值变更
? .E6U be absolute expenditure 实际开支
)8vz4e Y absolute guideline figure 绝对准则数字
d:*,HzG absolute interest 绝对权益
3jQy"9f absolute order of discharge 绝对破产解除令
j:K>3?
absolute profit margin 绝对利润幅度
t%Hg8oya absolute value 实值；绝对值
yi*)g0M absolutely vested interest 绝对既得权益
XB* )d
9'8 absorbed cost 已吸收成本；已分摊成本
q eLf O absorption 吸收；分摊；合并
Q!8AFLff4 absorption rate 吸收率；摊配率；分摊率
W 1S7%6y_1 ACB Finance Limited 亚洲商业财务有限公司
j\&
` acceptable form of reciprocity 合理的互惠条件
c ?B@XIl acceptable rate 适当利率；适当汇率
?t++IEoP acceptance agreement 承兑协议
4b]/2H acceptance for honour 参加承兑
$,$bZV acceptor 承兑人；接受人；受票人
;Z|X` <6g acceptor for honour 参加承兑人
I$ !rNfrs accident insurance 意外保险
^6j: lL Accident Insurance Association of Hong Kong 香港意外保险公会
/.r|ron:e accident insurance scheme 意外保险计划
U_ n1QU accident year basis 意外年度基准
8A/" ia accommodation 通融；贷款
!g A <9h accommodation bill 通融票据；空头票据
$5kb3x<W accommodation party 汇票代发人
"L^] a$& account balance 帐户余额；帐户结余
|}s)W o account book 帐簿
%suSZw` account collected in advance 预收款项
&}:'YK*X account current book 往来帐簿
NrH2U J m account of after-acquired property 事后取得的财产报告
?145^ w account of defaulter 拖欠帐目
21'I-j account payable 应付帐款
HwTb753 account payee only [A/C payee only] 只可转帐；存入收款人帐户
%+gYZ v- account receivable 应收帐款
A\p'\@f account receivable report 应收帐款报表
S} 6Ty2.\ account statement 结单；帐单；会计财务报表
tKOTQ8i4 account title 帐户名称；会计科目
C3q}Dh+] accountant's report 会计师报告
U;QTA8 |!& Accountant's Report Rules 会计师报告规则
.vsrZ_y? accounting and auditing procedure 会计与审计程序；会计与核数程序
Vg'v L[Y Accounting Arrangements 《会计安排》
AjBwj5K accounting basis 会计基础
2F9Gx;}t5= accounting by Official Receiver 破产管理署署长呈交的帐目
J%ng8v5ex Accounting Circular 《会计通告》
?O3E.!Q| accounting class 会计类别
EH{m~x[Ei accounting date 记帐日期；会计结算日期
FG/". dU accounting for money 款项核算
}jHS Accounting Officer 会计主任
zOJ4I ^^ accounting period 会计报告期；会计期
dsck:e5agZ accounting policy 会计政策；会计方针
7\x7ySM accounting practice 会计惯例
4/UY*Us& accounting principle 会计准则
pQv`fr= accounting record 会计记录
kI7c22OJ accounting report 会计报告
M )4-eo Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{8+FxmH Accounting Society of China 中国会计学会
#1fT\aP accounting statement 会计报表
IoO t n accounting system 会计制度；会计系统
O[%"zO"S accounting transaction 会计事项；帐务交易
}e$^v* 16 accounting treatment 会计处理
to9~l"n.s accounting year 会计年度
9e|-sn accretion 增值；添加
8 ~*<s5H accrual 应计项目；应累算数目
cV]c/*z A accrual basis 应计制；权责发生制
l;{n" F accrual basis accounting 应计制会计；权责发生制会计
yOR]r+8 accrue 应累算；应计
fz/Ee1T\ accrued benefit 应累算利益
+tO mKY accrued charges 应计费用
)F _vWbg accrued cumulative preference share dividend 应累算的累积优先股股息
m? 3! accrued expenses 应累算费用
qTc-Z5 accrued interest payable 应付利息；应计未付利息
MLD1%* &0 accrued interest receivable 应收利息；应计未收利息
| v,%!p s accrued right 累算权益
wW2b?b{*Z accruing profit 应累算的利润
P?| F+RoX$ accumulated fiscal reserve 累积财政储备
'-9B`O,& accumulated profit 累积利润；滚存溢利
~,#zdm1r@ accumulated reserve 累积储备
:
:;YS9e accumulation of surplus income 累积收益盈余
fny|^F]w acquired assets 既得资产
dH]0 (a J acquisition 收购；购置；取得
K1y] acquisition cost 购置成本
TCShS}q;% acquisition expenses 购置费用
WcRTv"4& acquisition of 100% interest 收购全部股权
Cj{+DXT acquisition of control 取得控制权
&CP0T:h acquisition of fixed assets 购置固定资产
]) `+
78 acquisition of shell “买壳”
wJ.? u]f@ acquisition price 收购价
C8ss6+k& act of God 天灾
RRSkXDU} acting partner 执事合伙人
?\ Fo|__ active market 买卖活跃的市场；交投畅旺的市场；旺市
]QM{aSvXA active partner 积极参与的合伙人
2ed4xh V active trading 交投活跃
*x H j* actual circulation 实际流通
HJ5 Kt t actual cost 实际成本
* AsILK 0 actual expenditure 实际开支；实际支出
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h4#fZ\N actual income 实际入息；实际收入；实际收益
=Sjr*)<@j actual market 现货市场
X8(H#Ef[ actual price 现货价；实际价格
+
t%[$"$ actual profit 实际利润
L tk'` actual quotation 实盘；实际价位；实际报价
= ;tDYuFc! actual year basis 按实际年度计算
5 &Y%N( actuals 实货
@:2<cn` actuarial investigation 精算调查
sd(Yr6~.. actuarial principle 精算原则
a4a/]q4T actuarial report 精算师报告
6Bv!t2 Actuarial Society of Hong Kong 香港精算学会
Q4~ /Tl ; actuarial valuation 精算师估值
sGBm[lplz actuary 精算师
7E0L-E=. ad referendum agreement 暂定协议；有待覆核的协定
8]G ad valorem duty 从价税；按值征税
#.Q3}[M ad valorem duty system 从价税制
Y giLfz iT ad valorem fee 从价费
0cGO*G2Xr ad valorem tariff 从价关税
_ aJo7 additional allowance 额外免税额
pt/UY<@yoN additional amount for unexpired risk 未过期风险的额外款额
$!?tJ@{ additional assessable profit 补加应评税利润
; JpsRf! additional assessment 补加评税
4O I''i additional commitment 额外承担
&- 5`Oln additional commitment vote 额外承担拨款
)># Y,/q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+, IMN)?;z additional dependent parent allowance 供养父母额外免税额
Wi;w u* additional provision 额外拨款
b\Wlpb=QZ additional stamp duty 附加印花税
[quT&E additional tax 补加税罚款；补加税款
S*aMUV& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N~=,RPjq adjudged bankrupt 被裁定破产
NE~R&ym9 adjudicated bankrupt 裁定破产人
0\B31=N( adjudication fee 裁定费；评定印花税额手续费；评估契据费
< bvbfS adjudication of bankruptcy 裁定破产；宣告破产
1')_^] adjudication of insolvency 裁定无力偿还债务
E*B6k!: adjusted actual 经调整的实数；调整后的实数
lwVo%- adjusted current assets 经调整的流动资产；调整后的流动资产
4+tKg*| adjusted figure 经调整的数字；调整后的数额
bU3P; a( adjusted liabilities 经调整的负债；调整后的负债
v 0aV>-v adjusted loss 经调整的亏损；调整后的亏损
c6 f=r 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
yG v7^d adjusted profit 经调整的利润；调整后的利润
vk1E!T9X adjusted surplus 经调整的盈余额；调整后的盈余额
{M_*hR;lL adjusted value 经调整的价值；调整后的价值
$ [t7&e adjustment 调整；修订；理算〔保险〕
8*bEs c| adjustment centre 调剂中心
Y^Y1re+} adjustment lag 调整过程的时间差距；调整时差
)'1rZb5 adjustment mechanism 调整机制
xs}3=&c( adjustment of loss 亏损调整
M+|J;caX adjustment process 调整过程；调整程序
^ UDNp.6k adjustment range 调整幅度
#$dEg administered exchange rate 受管制汇率
mVs<XnA47 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%U
uV D administration expenses 行政费用
. %"s|
D administration fee 手续费；行政费
E2nsBP=5C administration in bankruptcy 破产管理
#Fwf]{J administration order 遗产管理令
qlU"v)Mx administrator 管理人；遗产管理人
0K<|>I administrator of the estate 遗产管理人
ZzO^IZKlC admission of debt 债项承认书
o,q47W=7$ admission of proof 接纳债权证明
' J pCS advance 放贷款项；垫付款项；预支款项；预付款项
x
&
ZW
f? advance account 暂支帐目；预付款帐户
AZ7m=Q97 advance compensation 预付补偿金
|19zjhl advance from shareholder 股东垫款
k|r|*|8 advance pending reimbursement 预支以待日后付还
9 *+X ^q' advanced economy 先进经济体系
\i.Yhl:O advancement 预付；预付财产
H[DBL advances warrant 垫款令
#,5v#| u|7 advancing 贷出
dR GgiQO adverse balance 逆差
'
X9D( ?O adverse exchange 逆汇
DkA@KS1Dq advertisement addressed to shareholders 在报章刊登的致股东通告
K\VL [HP- advice for collection 托收通知书
05ZF>`g* advice of drawing 提款通知书；汇票通知书
Vb++K0CK advice of payment 付款通知
}~O`(mnD}K Advisory Committee [Securities and Futures Commission]
\:5 M0 谘询委员会〔证券及期货事务监察委员会〕
v?L`aj1ox Advisory Committee on Diversification 经济多元化谘询委员会
(Do](C affidavit 誓章；遗产申报誓章
; !9-I%e affidavit of no receipt 述明无收款的誓章
= lMs1}S9 affiliate 联号；联营公司；附属公司
N]dsGvX affiliated company 附属公司；联号；联营公司
KmX?W/%R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Tya[6b!8 affordability 负担能力
aWk1D. African Development Bank [AfDB] 非洲开发银行
[rO TWN after-acquired property 事后取得的财产
*>,# 'C2 after-hours dealing 市后交易
#\T5r*W after-tax profit 税后盈利；税后利润；税后溢利
5<77o| agency agreement 代理协议
+ d 289" agency expenses 代理机构的开支
_0Z8V[ agency fee 代理费
]m=2 $mK Agency Law 《代理法》
n:P++ ^ j agent 代理人；承销人
=}1m. agent of company 公司代理人
%4I13|<A` agent's fee 代理人费；经纪费
!g2 ~|G aggregate 总计；总数；总体数字
N#&/d nV aggregate amount 总款额；总额
g+pj1ycw/ aggregate assets and liabilities 总体资产与负债
5tUN'KEbN aggregate at constant price 按固定价格计算的总体数字
) k6O aggregate demand 总需求
,@Ae o9} aggregate gross position 总持仓量
di|5 |bn7 aggregate limit 总限额
O
<#H5/Tq aggregate of salaries tax 合计薪俸税
:p0<AU47 aggregate performance 总体表现；总体业绩
e .( aggregate supply 总体供应
1<E:`,Mn? aggregate surplus 总盈余
(! :+q$#BK aggregate total 整体总额
aQ#6PO7.Z aggregate value 总值；合计价值
=g^k$ Rc aggregated basis 合计基准
E,gpi aggregated net chargeable income 合计应课税入息实额
VI(2/** aggregation 合并计算；合计；总和
SUaXm#9 aggregation of incomes of husband and wife 夫妇入息合并计算
|S.; ']t+ aggregation of property 财产的总和
TYu(;~ agio 差价；贴水
Uy;e5<< 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》
Kn`-5{1B| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vcz?;lg 《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》
3v,Bg4[i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@mm~i~~KA 《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》
17) `CM$<[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C p!Qd e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>,A&(\rO agreement for a settlement 授产协议
w<$0n#5 agreement for assignment 转让协议
JL:\\JT. agreement for sale 售卖协议；买卖协议
$(N+E,XB agreement for sale and purchase 买卖协议
Sc,a jT agreement for the payment of interest 支付利息协议
a<Ksas'5S agreement for the repayment of money 还款协议
p`T,VU&. agreement of reinsurance 再保险协议
x2$Y"b?vz Agricultural Bank of China 中国农业银行
$e/[!3CASP air passenger departure tax 飞机乘客离境税
h$_5)d~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nmy!.0SQ- airport tax 机场税
]]!&>tOlI alcohol duty 酒精税
a8v9j 3 . alienation 让与；让渡；转让
^#p+#_*V alimony 生活费；赡养费
;pVnBi
All Ordinaries Index [AOI] 所有普通股指数
WX}pBmU all risks 全险；综合险
DU lvlQW All Sales Record for Stock Market 《股票市场成交报告》
. y N. Allied Capital Resources Limited 新联财务有限公司
[`_-;/Gx2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D\ kd6 allocation letter 拨款信件
x2.YEuSMC allocation of fund 分配款项；预留款项
mj|TWDcj+ allocation of profit 利润分配；溢利分配
&A)u!l Ue allocation warrant 拨款令
Nny#}k
Bt allotment 分配；配股
^M7pCetjdW allotment notice 股份配售通知；配股通知
y25L`b allotment of shares 股份分配
wpV)y Q^ allowable 可获宽免；免税的
]Z=O+7 (r allowable business loss 可扣除的营业亏损
qN@0k>11? allowable expenses 可扣税的支出
c^ W \0 allowance 免税额；津贴；备抵；准备金
# :M <<gk allowance for debts 债项的免税额
) N kf'& allowance for depreciation by wear and tear 耗损折旧免税额
bO6LBSZx] allowance for funeral expenses 殡殓费的免税额
CoTe$C7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bd[% =5 allowance for repairs and outgoings 修葺及支出方面的免税额
&+Yoob]P allowance to debtor 给债务人的津贴
H?$gHZ P I alteration of capital 资本更改
Fz1K*x x' alternate trustee 候补受托人
-0:Equ?pz amalgamation 合并
qJ%AbdOI8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hVf ;{p
& ambit of charges 征税范围；收费范围
] ^BgSC amended valuation 经修订的估值
jPA^SxM American Commodities Exchange 美国商品交易所
!r %u @[( American Express Bank Limited 美国运通银行
G{ 4lgkyy American Stock Exchange 美国证券交易所
R,f"2
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3.E3}Jz` amount due from banks 存放银行同业的款项
L1u(\zw amount due from banks abroad 存放海外银行同业的款项
b1Fd]4H3P amount due from holding companies 控股公司欠款
Z?j4WJy-[ amount due from local banks 存放本港银行同业的款项
:WHbwu,L$ amount due to banks 银行同业的存款
tVqc!][ amount due to banks abroad 海外银行同业的存款
P{%R*hb] amount due to holding companies 控股公司存款
TM<;Nj[*n amount due to local banks 本港银行同业的存款
I`4k5KB; amount due to outport banks 外埠银行同业的存款
CaqqH`/E4 amount for note issue 发行纸币的款额
/& wA$h amount of bond 担保契据的款额
hjx= ? amount of consideration 代价款额
c!Wj^ amount of contribution 供款数额
*7UDTgY amount of indebtedness 负债款额
% h "%G=: amount of principal of the loan 贷款本金额
e%EE | amount of rates chargeable 应征差饷数额
}4XXNY H amount of share capital 股本额
C[s='v ~} amount of sums assured 承保款额
/6yH ,{(a amount of variation 变动幅度
M $MFUGS' amount of vote 拨款数额
=x5k5NIF amount payable 应付款额
Kl]LnN%A{ amount receivable 应收款额
kJK:1;CM?. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gQ=l\/ H analysis 分析
E=L 1q) ancillary risk 附属风险
U~s-'- C / annual account 周年帐目；周年帐目报表；年度决算；年结
A`ScAzx5{ annual accounting date 年结日期
aa,^+^ J annual allowance 每年免税额；年积金；年度津贴；年津
LypBS]r u annual balance 年度余额
W}rL HAaDh annual disposable income 每年可动用收入
BZ}_ annual estimates 周年预算
!B:wzb _ annual fee 年费
tq&CJv J4 annual general meeting 周年大会
z%44@TP annual growth rate 年增率；每年增长率
TT3\c ,cs annual long-term supplement 长期个案每年补助金
6 6Bx,]"6 annual pensionable emolument 可供计算退休金的年薪
N5|wBm>m annual report 年报
PpWdZ Annual Report on the Consumer Price Index 《消费物价指数年报》
Zil<*(kv{ annual return 周年报表；周年申报表；每年报税表格
zIy&gO X Annual Return Rules 《周年报表规则》
K\y
W{y1 annual review of consumer prices 每年消费物价回顾
IXof- I%8 annual roll-forward basis 逐年延展方式
-P Lh| annual salary 年薪
k btQ annual statement 年度报表；年度决算表
Pe)SugCs 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
)A=&3Ui)ab annuitant 年金受益人
eg( 1kDMpn annuity 年金
26[m7\O annuity contract 年金合约
~xU\%@I\ annuity on human life 人寿年金
3"p 'WZ> antecedent debt 先前的债项
5[|Z ceY ante-dated cheque 倒填日期支票
$i"IO p anticipated expenditure 预期开支
WI \jm&H r anticipated net profit 预期纯利
c);vl% anticipated revenue 预期收入
(;cvLop anti-inflation measure 反通货膨胀措施
f/UIpswrZ' anti-inflationary stance 反通货膨胀立场
W:V.\ apparent deficit 表面赤字
e(Y5OTus apparent financial solvency 表面偿债能力
'A)9h7k} apparent partner 表面合伙人
!]2`dp\! application for personal assessment 个人入息课税申请书
`*w!S8} m; application of fund 资金应用
0+6=a g% application to release as liquidator and to destruct the books of accounts and documents
y?ypRCgO.u 申请免除清盘人职务及毁灭帐簿与文件
\<Di |X1 appointed actuary 委任精算师
]Ia}H+ & appointed auditor 委任核数师；委任审计师
KSxZ4Y appointed trustee 委任的受托人
;>r
E+k%_ appointer 委任人
Zf nJ&H' apportioned pro rata 按比例分摊
gaU1A"S} apportionment 分配；分摊
6h{>U*N"&d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ma e@L apportionment formula 分摊方程式
Y?x c#' apportionment of estate duty 遗产税的分摊
-v{LT= ,O appraisal 估价；评估
't'2z appreciable growth 可观增长
3B?7h/f appreciable impact 显着影响
oN&U@N/>aU appreciable increase 可观增长
Hd?#^X appreciation 增值；升值
bEli!N$ appreciation against other currencies 相对其他货币升值
!<= ^&\A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kWbD?i- appreciation tax 增值税
m
e2$ R>@ appropriation 拨款；拨用；拨付
#y*p7~|@ appropriation account 拨款帐目
m\@ q2l- Appropriation Bill 拨款法案
LjPpn jU appropriation-in-aid system 补助拨款办法
`P?!2\/ approved assets 核准资产
ASUL g{ approved basket stock 认可一篮子证券
sPRo=LB approved budget 核准预算
+
;_0:+// approved charitable donation 认可慈善捐款
* \%b1 approved charitable institution 认可慈善机构
$\q}A: approved currency 核准货币；认可货币
J8?V1Ad{ approved estimates 核准预算
>N-l2?rE approved estimates of expenditure 核准开支预算
Uu~~-5 approved overseas insurer 核准海外保险人
O] 80";Uv approved overseas trust company 核准海外信托公司
Lv7$@|"H9 approved pooled investment fund 核准汇集投资基金
8B7~Nq' approved provident fund scheme 认可公积金计划
j6#Vwc r approved provision 核准拨款
i^}ib
RQbN approved redeemable share 核准可赎回股份
g96]>]A<{ approved regional stock 认可地区性证券
tb;u%{S approved retirement scheme 认可退休金计划
A?" / >LM approved subordinated loan 核准附属贷款
M s Q=1 arbitrage 套戥；套汇；套利
{9XQ~t"m^ arbitrageur 套戥者；套汇者
G!E1 N(%o arbitrary amount 临时款项
[ ]42$5eof arrangement 措施；安排；协定
"GB493=v arrears 欠款
l^R1XBP arrears of pay 欠付薪酬
Tzr'3m_ arrears of revenue 逾期未收税款；逾期未收的帐项
%,f(jQfg_ articles of association 组织章程；组织细则；组织章程细则
%nhE588xf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
StU9r0` ascertainment of profit 确定利润
C~R, , "Asia Clear" “亚洲结算系统”
`qhZZ{s)1U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+k\cmDcb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b_']S0$c\ Asian Development Fund [ADF] 亚洲发展基金
_bSn YhS Asian dollar bond 亚洲美元债券
>Do P2] Asian dollar market 亚洲美元市场
S^_F 0</U, Asian dollar rate 亚洲美元利率
mOntc6&] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$Go)Zs-bL? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V-x/lo]Co asked price 沽盘；喊价；索价；卖方报价
pZ5eG A= assessable income 应评税入息
PH>`//D%n? assessable loss 应评税亏损
f[-$##S.~ assessable profit 应评税利润
jf=\\*64r4 assessable value 应评税值
#Q$+ AdY| assessed profit 估定利润
M?QX'fia assessed value 经评估价值
EM!9_8 f assessment 评税；评定；估价；评税单
V vTi>2(. assessment number 评税编号；估价编号
&;[e assessment of additional tax 补加税评税
FY"cs Z assessment of performance 业绩评估；实绩评价
`Hd~H Assessor 评税主任
W~Q;R:y asset price bubbles 资产价格泡沫
^1;Eq>u asset-backed securities 具资产保证的证券
f7 I!o, / assets accretion 资产增值
30{WGc@l# assets and liabilities 资产与负债
Y7<(_p7 assets betterment statement 资产递增表；资产改进表
Y?\PU{ O assets lending 实物放款；有抵押贷款
yny1i9
y assets of the company passing on the death 死者去世时转移的公司资产
9{8xMM- assets pledged as security for liabilities 用作负债抵押的资产
liPa T assets portfolio 资产投资组合
F&a)mpFv3c assets price 资产价格
`_!R;f assets quality 资产质素
` NCH^ ) assets realization 资产变现
}s:~E2?In assets refinancing arrangement 资产再集资安排
=h|xlT assets securitization 资产证券化
[Nu py,v assets situated outside Hong Kong 在香港以外地方的资产
k1~? }+<e assets stripping 削减资产；拆卖资产
Z ty9 O8g assets value 资产值
rY295Q assignee 承让人
M=Y['w x assignment 转让；转让书；转让契
f47dB_{5f. assignment of interest 权益转让
o8fY!C) assignment of letters patent and trade mark 专利证书及商标转让
F"0=r assignment of property 物业转让；物业转让书
G$VE
o8Blb assignment right 转让权
Q-Oj%w 4e assignor 转让人
Sh\Jm*5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
,&G !9}EC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.zsY VtK associate member 附属会员
ftD(ed associated body corporate 相联法人团体
^y[- e9O| associated company 相联公司；联属公司
F il6;R associated corporation 相联法团
tv%B=E!r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
id [caP=` 公认会计师公会〔英国〕
6UM1>xq9A Association of Futures Exchange Brokers 香港期货经纪协会
wicW9^ik Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i JS7g association of underwriters 承保人组织
xc,Wm/[ assumption of control 接管
KO[, C[;|j assurance 担保；保险；转易；转易书
#Ve@D@d [ assurance of interest 权益的转易
R)6"P?h._4 at 19XX price 按一九ＸＸ年价格计算
e*M-y C at a discount 按赔价计算；按贴水价格计算；打折扣
3,1HD _ at a premium 按溢价计算；按升水价格计算
{'yr)(:2M at call 通知付款；按通知
#@J{ ) at constant market price 按固定市价计算
vQy+^deW at constant price 按固定价格计算
}z5u^_-m at cost 按成本计算
wY"BPl]b at current market price 按当时市价计算；按现时市价计算
F8|m i`f- at current price 按当时价格计算；按现时价格计算
\i3)/sZ?l at factor cost 按要素成本计算；按生产要素成本计算
FT\%=>{ at money-of-the-day price 按付款当日价格计算
BbhC 0q"J at or better 按指定或较佳价位〔买卖指令〕
\k5
sdHmI[ at par 按面值计算；平价
2YK2t<EO at sight 见票即付
KpT=tw cK at the close 按收市盘
Y(=A HmR at the opening 按开市盘
v {) 8QF] attestation 见证；见证条款
h_6c9VI at-the-money option 平价期权
\|CuTb;0 attorney 受权人；受托代表人
ATjE8!gO! attornment 新拥有人承认书
otlv ;3263 attributable profit 可归属利润
.0p'G }1 attributable share value 可归属股份价值
lYS*{i1^ ' Auckland Stock Exchange 奥克兰证券交易所
[DvQk?,t auction 拍卖
pO)5NbU auctioneer 拍卖商
D B(!*6#? audit 审计；核数
-PTfsQk Audit Commission 审计署
KBa0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fJ&\Z9zY 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〕
5]K2to)>` audit review 帐目审查
O bc>f|l] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
US\h,J\Ju audited account 审计帐目；经审计的帐目
TQth"Cv2: audited annual account 经审计的周年帐目
-6$GM J7 audited balance sheet 经审计的资产负债表
d6)+d9?< auditor 核数师；核数主任；审计师
I.it4~]H auditor's certificate 核数师证明书；审计师证明书
D9!$H!T _ auditor's report 核数师报告；审计师报告
J3$@: S' Aussie bond 澳元债券
Z9eP(ip austerity budget 紧缩预算
51;[R8'w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
biENRJQ. Australia All Ordinaries Index 澳洲所有普通股票指数
9 dK` Australian Dollar [AUD] 澳元
FM7`q7d Australian Options Market 澳大利亚期权市场
gt\kT n." Australian Securities Commission 澳洲证券事务监察委员会
8vQR'<, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e-#V s{?|r Australian Stock Exchange 澳大利亚证券交易所
)r?- _qj= Austrian Schilling [ATS] 奥地利先令
e xkPu-[W authentication 认证；鉴证
h4Xz"i{z authority to purchase 委托购买证；委购书
@@ cc /S authorization 认可；核准；授权；授权书
}i J$&CJ authorization by direction 指示授权
`1uGU[{ x authorization by instruction 指令授权
& Bqu2^^ authorization by warrant 令状授权
hii#kB2 authorization of unit trust 单位信托的认可
;vy<!@Y;8 authorized agent 指定代理人
[S9"' ^H authorized capital 法定资本
J~C=o(r authorized clerk 出市员
U+zntB authorized dealer 认可交易商
{n w.bKq 7 authorized financial institution 认可财务机构
r1 b"ta authorized fund 认可基金
<h~=d("j authorized fund house 获授权的基金公司；认可基金公司
3,n" d- authorized institution 认可机构
sKk+^.K}| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0 { authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OY2u,LF9H authorized insurer 获授权保险人；获认可承保人
MjWxfW/ authorized investment 特准投资项目
!(gSXe)* authorized person 获授权人
VOIni<9y authorized representative 获授权代表
^?*<.rsG authorized share capital 法定股本
d{"@<0i? automated quotation system 自动报价系统
)_Z^oH ]< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
AH_qZTv0{Q 自动交易系统〔香港期货交易所有限公司〕
F|@\IVEB] automatic adjustment mechanism 自动调整机制
L|B! ]} automatic adjustment system 自动调整系统
PkLNIp1 Automatic Clearing House 自动票据交换所
G #M0
C>n automatic exchange rates accumulation system 自动化汇率累集系统
| AiMx2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SM8_C!h: automatic teller machine [ATM] 自动柜员机
nL x|$=W autopay 自动转帐
sPXjU5uq# available assets 可用资产
*F!1xyg available fiscal reserve 现存财政储备
)sNPWn8<Uy available profit 可用利润
LR'; cR; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=T\=,B average 平均；平均数；海损
7D1$cmtH average basic salary 平均基本薪金
3_`)QYU' average consumer expenditure 平均消费开支；一般消费开支
JW )f'r_f average cost 平均成本
T#wG]DH; average cost of land production 增辟土地平均成本
$x,EPRNs average daily turnover 平均每日成交额
Sp*4Z`^je average daily wage rate 平均每日工资率
K$w;|UJc average expenditure pattern 平均开支模式
XMd CQ= average growth rate 平均增长率
@DF7j|]tV average net fixed assets 固定资产平均净值
:wG
) average of relatives 相对价格平均数
EiG5k.C@ average price 平均价格
k1ja ([Q average propensity to consume 平均消费倾向；一般消费倾向
w )B ?j average propensity to save 平均储蓄倾向；一般储蓄倾向
uB#U(
jl average rate 平均率
_,IjB/PR( average revenue 平均收入；平均收益
- y{(h% 6 average stock 平均库存；平均存货
'GT^araz average yearly rent 平均年租
'.M4yif \g avoidance of double taxation 避免双重课税
bE{Y K avoidance of tax 避税
