A:
d@G}~&.| A share Ａ股；甲类股份
fiN3 xP]V
abatement of tax 减税；减扣免税额
OOz[-j>'Y+ ABN AMRO Bank N.V. 荷兰银行
W$Yc'E
; above-the-line expenditure 线上项目支出；经常预算支出
d{de6 ` above-the-line receipt 线上项目收入；经常预算收入
)& <=.q ABSA Asia Limited 南非联合亚洲有限公司
w7n373y% absolute change 绝对数值变更
y tf b$;| absolute expenditure 实际开支
D'hW| absolute guideline figure 绝对准则数字
N#_GJSG_| absolute interest 绝对权益
!GQ\"Ufs> absolute order of discharge 绝对破产解除令
vuFBET, absolute profit margin 绝对利润幅度
Z0>DNmH* absolute value 实值；绝对值
\Ro^*4B absolutely vested interest 绝对既得权益
BiZ=${y
absorbed cost 已吸收成本；已分摊成本
([V V%ovZ
absorption 吸收；分摊；合并
lM[XS4/TRa absorption rate 吸收率；摊配率；分摊率
=FT98H2*| ACB Finance Limited 亚洲商业财务有限公司
n7YEG- J acceptable form of reciprocity 合理的互惠条件
{ga ai acceptable rate 适当利率；适当汇率
?[MsQQd~ acceptance agreement 承兑协议
tD Cw- acceptance for honour 参加承兑
KB!|B.ChN( acceptor 承兑人；接受人；受票人
z PKr/ acceptor for honour 参加承兑人
e~T@~(fft accident insurance 意外保险
;u(Du-Os! Accident Insurance Association of Hong Kong 香港意外保险公会
Mf#8 3 <&K accident insurance scheme 意外保险计划
UYtuED accident year basis 意外年度基准
o(Cey7 accommodation 通融；贷款
02k4 N% accommodation bill 通融票据；空头票据
7RvUH-S[ accommodation party 汇票代发人
& X]\)`j0 account balance 帐户余额；帐户结余
A[YpcG'9 account book 帐簿
l@hjP 1o account collected in advance 预收款项
m G1 IQ! account current book 往来帐簿
_ZAch zV account of after-acquired property 事后取得的财产报告
;|cTHGxbE account of defaulter 拖欠帐目
ec|/ / account payable 应付帐款
>u(>aV|A account payee only [A/C payee only] 只可转帐；存入收款人帐户
}Y17*zp% account receivable 应收帐款
xyE1Gw`V account receivable report 应收帐款报表
{A o,t+j account statement 结单；帐单；会计财务报表
9lo [&^< account title 帐户名称；会计科目
'snYu!`z
accountant's report 会计师报告
2w$t wW- Accountant's Report Rules 会计师报告规则
oiX"Lz{ accounting and auditing procedure 会计与审计程序；会计与核数程序
Sj(F3wY Accounting Arrangements 《会计安排》
STA4 p6 accounting basis 会计基础
*AIEl"29 accounting by Official Receiver 破产管理署署长呈交的帐目
!"TZ:"VZU Accounting Circular 《会计通告》
-gz0md|Y accounting class 会计类别
)P>u9=?,=E accounting date 记帐日期；会计结算日期
D8#
on! accounting for money 款项核算
N6[i{;K@N{ Accounting Officer 会计主任
Gj /3kS~@ accounting period 会计报告期；会计期
,s^<X85gp\ accounting policy 会计政策；会计方针
6dEyv99 accounting practice 会计惯例
-)y% ~ Zn accounting principle 会计准则
ib0g3p-Lc accounting record 会计记录
'iLH `WE accounting report 会计报告
{hO`6mr&t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H2-28XGc Accounting Society of China 中国会计学会
@l UlY2 accounting statement 会计报表
te4= S
accounting system 会计制度；会计系统
VRW] a accounting transaction 会计事项；帐务交易
e hAu^^Q> accounting treatment 会计处理
HZ*0QgW\(5 accounting year 会计年度
I6LD)? accretion 增值；添加
SgE/!+{ accrual 应计项目；应累算数目
L {ymI) Y^ accrual basis 应计制；权责发生制
XO
F1c3' H accrual basis accounting 应计制会计；权责发生制会计
u.|~$yP.! accrue 应累算；应计
EC?Efc+O accrued benefit 应累算利益
i(6J>^I accrued charges 应计费用
Kt.~aaG_ accrued cumulative preference share dividend 应累算的累积优先股股息
n!He& accrued expenses 应累算费用
sxED7,A accrued interest payable 应付利息；应计未付利息
pD@zmCU accrued interest receivable 应收利息；应计未收利息
i$-#dc2qY accrued right 累算权益
&VWlt2-R0h accruing profit 应累算的利润
Cv=GZGn- accumulated fiscal reserve 累积财政储备
~L+ ]n0* accumulated profit 累积利润；滚存溢利
^Dx#7bsDZR accumulated reserve 累积储备
4rU! 4l accumulation of surplus income 累积收益盈余
G7* h{nE acquired assets 既得资产
cUDg M acquisition 收购；购置；取得
&4$oud n acquisition cost 购置成本
WO,xMfK acquisition expenses 购置费用
r5/R5Ga^ acquisition of 100% interest 收购全部股权
5GAy "Xd acquisition of control 取得控制权
1:= `Y@.S acquisition of fixed assets 购置固定资产
$X+u={] acquisition of shell “买壳”
u:` y] acquisition price 收购价
g 3?U#7 i act of God 天灾
? 4)v`* acting partner 执事合伙人
I&1!v8 active market 买卖活跃的市场；交投畅旺的市场；旺市
C/v}^#cLD active partner 积极参与的合伙人
H*W):j} 8 active trading 交投活跃
%>XN%t'6aT actual circulation 实际流通
| D.C!/69 actual cost 实际成本
hWcTI{v actual expenditure 实际开支；实际支出
i.rU &yT% actual income 实际入息；实际收入；实际收益
z4}
%TT@^ actual market 现货市场
wh~s Z actual price 现货价；实际价格
uf@U:V actual profit 实际利润
O=jN&<rb actual quotation 实盘；实际价位；实际报价
DPJh5 d actual year basis 按实际年度计算
MPRO
!45Z actuals 实货
f(u&XuZ actuarial investigation 精算调查
]RFdLV ? actuarial principle 精算原则
g<[rH%\6fg actuarial report 精算师报告
5 z]\$=TE Actuarial Society of Hong Kong 香港精算学会
$ehg@WK}. actuarial valuation 精算师估值
F$hZRZ actuary 精算师
Ud3""C5B ad referendum agreement 暂定协议；有待覆核的协定
GH3#E*t+[ ad valorem duty 从价税；按值征税
Qp!Y.YnPd_ ad valorem duty system 从价税制
cINHH !v ad valorem fee 从价费
H|+tC=]4IZ ad valorem tariff 从价关税
5iWe-xQ> additional allowance 额外免税额
4-:7.I(hq additional amount for unexpired risk 未过期风险的额外款额
=p\Xy* additional assessable profit 补加应评税利润
c#q "\" additional assessment 补加评税
6d{j0 ?mM additional commitment 额外承担
B2hfD-h,> additional commitment vote 额外承担拨款
P&t;WPZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H(\V+@~>AD additional dependent parent allowance 供养父母额外免税额
i@$-0%, additional provision 额外拨款
*e<_; Kr? additional stamp duty 附加印花税
V8'`nuC+ additional tax 补加税罚款；补加税款
U4wpjHg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$ly0h W adjudged bankrupt 被裁定破产
}~*rx7 p adjudicated bankrupt 裁定破产人
~+m ,im8} adjudication fee 裁定费；评定印花税额手续费；评估契据费
9 )Yw
: adjudication of bankruptcy 裁定破产；宣告破产
6D9o08 adjudication of insolvency 裁定无力偿还债务
hmGdjw t$ adjusted actual 经调整的实数；调整后的实数
< 7g Ml adjusted current assets 经调整的流动资产；调整后的流动资产
z/vDgH!s adjusted figure 经调整的数字；调整后的数额
jpO3 8H0) adjusted liabilities 经调整的负债；调整后的负债
XZ:1!; adjusted loss 经调整的亏损；调整后的亏损
Y MAQ+A ! 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
<-|SIF adjusted profit 经调整的利润；调整后的利润
`)tK^ [,<W adjusted surplus 经调整的盈余额；调整后的盈余额
<"I?jgo adjusted value 经调整的价值；调整后的价值
piu0^vEEH adjustment 调整；修订；理算〔保险〕
8!j=vCv adjustment centre 调剂中心
DM2Q1Dh3 adjustment lag 调整过程的时间差距；调整时差
$'$>UFR adjustment mechanism 调整机制
/w~C~6z
@! adjustment of loss 亏损调整
>i8~dEbB adjustment process 调整过程；调整程序
{aJz. `u\ adjustment range 调整幅度
z]>9nv`b administered exchange rate 受管制汇率
bhKV +oN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
slSR=XOG administration expenses 行政费用
;Prg'R[o; administration fee 手续费；行政费
2k3 z'RLG administration in bankruptcy 破产管理
FR' b `Xv: administration order 遗产管理令
s,
-*q} administrator 管理人；遗产管理人
EVS K8T, administrator of the estate 遗产管理人
|!5@xs*T admission of debt 债项承认书
Y\u_+CG* admission of proof 接纳债权证明
/.-m}0h|W- advance 放贷款项；垫付款项；预支款项；预付款项
@}G|R\2P advance account 暂支帐目；预付款帐户
6 ">oo- advance compensation 预付补偿金
fMB4xbpD advance from shareholder 股东垫款
M +UMR+K advance pending reimbursement 预支以待日后付还
kh& _#, advanced economy 先进经济体系
<`mOU} 0 ) advancement 预付；预付财产
S&|VkZR) advances warrant 垫款令
L{K*~B -p advancing 贷出
4JK@<GBK6 adverse balance 逆差
2))t*9;h adverse exchange 逆汇
Nz @8 advertisement addressed to shareholders 在报章刊登的致股东通告
!pS~'E&q advice for collection 托收通知书
sWW\bK0B4 advice of drawing 提款通知书；汇票通知书
s bjtL, advice of payment 付款通知
XbXgU#% Advisory Committee [Securities and Futures Commission]
(lb`#TTGx 谘询委员会〔证券及期货事务监察委员会〕
&U0WkW Advisory Committee on Diversification 经济多元化谘询委员会
/Ef4EX0 affidavit 誓章；遗产申报誓章
|QqWVelc affidavit of no receipt 述明无收款的誓章
q @*UUj@ affiliate 联号；联营公司；附属公司
eHROBxH& affiliated company 附属公司；联号；联营公司
WnO DDr
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+cw{aI`a8 affordability 负担能力
U;>B7X;`E4 African Development Bank [AfDB] 非洲开发银行
> ";%2 u1 after-acquired property 事后取得的财产
C[W5d~@;E after-hours dealing 市后交易
YRu%j4Tx after-tax profit 税后盈利；税后利润；税后溢利
^~*8 @v"" agency agreement 代理协议
@d
P~X agency expenses 代理机构的开支
Wb'*lT0= agency fee 代理费
>2t
cEz% Agency Law 《代理法》
DlS&qFs agent 代理人；承销人
Xi*SDy agent of company 公司代理人
j>V"hf agent's fee 代理人费；经纪费
=*[, *A aggregate 总计；总数；总体数字
>VypE8H]x aggregate amount 总款额；总额
9$EH K aggregate assets and liabilities 总体资产与负债
r"1A`89 aggregate at constant price 按固定价格计算的总体数字
c_[ JjG^?P aggregate demand 总需求
XNK
43fkB. aggregate gross position 总持仓量
L<"k 7)k aggregate limit 总限额
Cea"qNq=k aggregate of salaries tax 合计薪俸税
x:vrK#8D> aggregate performance 总体表现；总体业绩
n=r= u'oi aggregate supply 总体供应
TVj1C aggregate surplus 总盈余
gBfX}EK7F aggregate total 整体总额
#VQ36pCd aggregate value 总值；合计价值
!
7Nn ]Lx aggregated basis 合计基准
3lyQn " aggregated net chargeable income 合计应课税入息实额
_i.({s&_9 aggregation 合并计算；合计；总和
I@+lFG aggregation of incomes of husband and wife 夫妇入息合并计算
,$o-C&nC aggregation of property 财产的总和
wbl ${@ 4 agio 差价；贴水
8\P
JSr Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
i:R!T, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\S' cW B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
oNrEIgaA(+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ep,1}Dx 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
%pd5w~VP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?#U0eb5u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`$f\ % agreement for a settlement 授产协议
%d ZM9I0 agreement for assignment 转让协议
YlG; A\]k agreement for sale 售卖协议；买卖协议
E#8J+7 agreement for sale and purchase 买卖协议
.!!79 6hS agreement for the payment of interest 支付利息协议
iczs8g j* agreement for the repayment of money 还款协议
z{@= _5; agreement of reinsurance 再保险协议
IOn`cbV: Agricultural Bank of China 中国农业银行
%~ ;nlDw air passenger departure tax 飞机乘客离境税
il=?o f\,i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'/n \Tg+ airport tax 机场税
Xk
5oybDI alcohol duty 酒精税
d|R
H G alienation 让与；让渡；转让
D1"1MUSod alimony 生活费；赡养费
S|s3}]g 9 All Ordinaries Index [AOI] 所有普通股指数
X"laZd947> all risks 全险；综合险
(= 6P]~ , All Sales Record for Stock Market 《股票市场成交报告》
VvzPQ k Allied Capital Resources Limited 新联财务有限公司
xAFek;GY? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
fYv ;TV>73 allocation letter 拨款信件
I4A ; allocation of fund 分配款项；预留款项
!2/l9SUi allocation of profit 利润分配；溢利分配
Cb+P7[X- allocation warrant 拨款令
`6dy
U_f allotment 分配；配股
YAX #O\, allotment notice 股份配售通知；配股通知
Y#GT*V allotment of shares 股份分配
[>Ikitow allowable 可获宽免；免税的
R
%Rv allowable business loss 可扣除的营业亏损
N=hSqw[ allowable expenses 可扣税的支出
@+[Y0_ allowance 免税额；津贴；备抵；准备金
3AX?B~s allowance for debts 债项的免税额
2#,8evH allowance for depreciation by wear and tear 耗损折旧免税额
=mDy@%yx! allowance for funeral expenses 殡殓费的免税额
oM/B.U2a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
kOo>Iy allowance for repairs and outgoings 修葺及支出方面的免税额
_a?wf!4>P allowance to debtor 给债务人的津贴
Q1]V|S;)X alteration of capital 资本更改
]Fb8.q5(Y alternate trustee 候补受托人
W,0KBkkp amalgamation 合并
9)8*FahW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R:SIs\%o ambit of charges 征税范围；收费范围
Vj?*= UL amended valuation 经修订的估值
DX]z=d)tc American Commodities Exchange 美国商品交易所
aY3pvOV American Express Bank Limited 美国运通银行
lqhHbB American Stock Exchange 美国证券交易所
ke{DFq h amortization 摊销
$Vd?K@W[h amount due from banks 存放银行同业的款项
qb#V) amount due from banks abroad 存放海外银行同业的款项
_SU,f> amount due from holding companies 控股公司欠款
lr)G:I# | amount due from local banks 存放本港银行同业的款项
$IZ *|>( amount due to banks 银行同业的存款
s 0x@
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kfH9Y%bOy amount due to holding companies 控股公司存款
!NlB%cF amount due to local banks 本港银行同业的存款
]W89.><%14 amount due to outport banks 外埠银行同业的存款
n=lggBRx amount for note issue 发行纸币的款额
c80"8r amount of bond 担保契据的款额
D N2hv2 amount of consideration 代价款额
C@l +\M ( amount of contribution 供款数额
Zw3hp,P] amount of indebtedness 负债款额
tyBg7 dP amount of principal of the loan 贷款本金额
F( 0pru4u amount of rates chargeable 应征差饷数额
a,en8+r ] amount of share capital 股本额
Yj|c+&Ng amount of sums assured 承保款额
0j-F6a*p'1 amount of variation 变动幅度
VQZT.^ amount of vote 拨款数额
bQ${8ZO amount payable 应付款额
Udb0&Y1^ amount receivable 应收款额
pO-)x:Wg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gDUoc *+h analysis 分析
J
t n&o"C ancillary risk 附属风险
o(S^1j5 annual account 周年帐目；周年帐目报表；年度决算；年结
ee__3>H"/ annual accounting date 年结日期
rd f85%%7 annual allowance 每年免税额；年积金；年度津贴；年津
?j},O= JFn annual balance 年度余额
_rWTw+
L annual disposable income 每年可动用收入
(7
] \p annual estimates 周年预算
AmUe0CQ:k' annual fee 年费
K6 PC&+ x annual general meeting 周年大会
2n"*)3Qj annual growth rate 年增率；每年增长率
X.r!q1_c annual long-term supplement 长期个案每年补助金
Qe' PAN =B annual pensionable emolument 可供计算退休金的年薪
% B7?l annual report 年报
AZBY, :>D Annual Report on the Consumer Price Index 《消费物价指数年报》
]G$!/vXP annual return 周年报表；周年申报表；每年报税表格
;NvhL|R Annual Return Rules 《周年报表规则》
C/grrw annual review of consumer prices 每年消费物价回顾
\, X?K annual roll-forward basis 逐年延展方式
P17]}F`` annual salary 年薪
$n_sGr annual statement 年度报表；年度决算表
tPMg Z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0|f _ C3 annuitant 年金受益人
8.
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btkMY<o 7 annuity contract 年金合约
EHE6 -^F annuity on human life 人寿年金
@i 1 .5z antecedent debt 先前的债项
-f
'q ante-dated cheque 倒填日期支票
8k*k anticipated expenditure 预期开支
]c~ rPi anticipated net profit 预期纯利
n^I|}u\ anticipated revenue 预期收入
^O,6(@> anti-inflation measure 反通货膨胀措施
xq#]n^ anti-inflationary stance 反通货膨胀立场
) 2*|WHO apparent deficit 表面赤字
0(.R?1*:Rf apparent financial solvency 表面偿债能力
v@<lEG#$"| apparent partner 表面合伙人
Y
}g6IK} application for personal assessment 个人入息课税申请书
a'L7y% application of fund 资金应用
dnhpWV h n application to release as liquidator and to destruct the books of accounts and documents
:7'0:'0$t 申请免除清盘人职务及毁灭帐簿与文件
j+ T\c2d appointed actuary 委任精算师
bx 'B;rZr appointed auditor 委任核数师；委任审计师
cmC&s'/8`D appointed trustee 委任的受托人
TO;]9`~;Mu appointer 委任人
0[3tW[j apportioned pro rata 按比例分摊
Hr_x~n=w apportionment 分配；分摊
*jqP KK/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'! 2 apportionment formula 分摊方程式
\)s 3]/"7 apportionment of estate duty 遗产税的分摊
r]K0
]h@B appraisal 估价；评估
9EY_R&Yq% appreciable growth 可观增长
>LRaIU> appreciable impact 显着影响
vzgudxG'z appreciable increase 可观增长
p Q6t]DJ4 appreciation 增值；升值
P haQ3% appreciation against other currencies 相对其他货币升值
%%H. &* i, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}9fV[zO appreciation tax 增值税
4pOc` appropriation 拨款；拨用；拨付
!IrKou)/_ appropriation account 拨款帐目
5ju CeG+Z Appropriation Bill 拨款法案
Kk"B501 appropriation-in-aid system 补助拨款办法
iJ~iJ'vf approved assets 核准资产
|cBF-K NZ approved basket stock 认可一篮子证券
w {UKoU approved budget 核准预算
u9[w~ U# approved charitable donation 认可慈善捐款
w2m lqy2L approved charitable institution 认可慈善机构
[pyXX>:M approved currency 核准货币；认可货币
.bl/At3A approved estimates 核准预算
Q-3J0= approved estimates of expenditure 核准开支预算
}F9?*2\/ approved overseas insurer 核准海外保险人
f+(w(~O approved overseas trust company 核准海外信托公司
5la]l approved pooled investment fund 核准汇集投资基金
~S<F approved provident fund scheme 认可公积金计划
. LVOaxT approved provision 核准拨款
-2m Ogv approved redeemable share 核准可赎回股份
F$pd]F!# approved regional stock 认可地区性证券
& m ";D approved retirement scheme 认可退休金计划
iH -x approved subordinated loan 核准附属贷款
Q(eQZx { arbitrage 套戥；套汇；套利
0yEyt7
~@ arbitrageur 套戥者；套汇者
)SZ,J-H08w arbitrary amount 临时款项
5=;I| l, arrangement 措施；安排；协定
bKbpI>;[ arrears 欠款
d%|#m) arrears of pay 欠付薪酬
7G #e~,M5 arrears of revenue 逾期未收税款；逾期未收的帐项
'}[L sU articles of association 组织章程；组织细则；组织章程细则
c^/?VmCQ} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nV6g]#~ @ ascertainment of profit 确定利润
g960;waz3 "Asia Clear" “亚洲结算系统”
ri_6 wbPp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I<o4 l[-- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~+ NFWNgN Asian Development Fund [ADF] 亚洲发展基金
\|4MU"ri Asian dollar bond 亚洲美元债券
J}` $WL: Asian dollar market 亚洲美元市场
)^a#Xn3z Asian dollar rate 亚洲美元利率
[/`Hz]R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GA@Q:n8UuR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
70l;**"4 asked price 沽盘；喊价；索价；卖方报价
~$`YzK^*X assessable income 应评税入息
V s t e$V assessable loss 应评税亏损
D
+%k1 assessable profit 应评税利润
/ o3FK assessable value 应评税值
y8 u)Q assessed profit 估定利润
qSs^}eN assessed value 经评估价值
rcb/X`l= assessment 评税；评定；估价；评税单
rG'k< X~7 assessment number 评税编号；估价编号
?z36mj"`o assessment of additional tax 补加税评税
i / U{dzZ assessment of performance 业绩评估；实绩评价
t
1'or Assessor 评税主任
$@!&M L asset price bubbles 资产价格泡沫
?^A:~" ~ asset-backed securities 具资产保证的证券
dg@/HLZ assets accretion 资产增值
:a<TV9?H0 assets and liabilities 资产与负债
%>}7 $Y% assets betterment statement 资产递增表；资产改进表
Z["nY&.sI assets lending 实物放款；有抵押贷款
~5?n& pF assets of the company passing on the death 死者去世时转移的公司资产
i!-sbwd7 assets pledged as security for liabilities 用作负债抵押的资产
,Onm!LI= assets portfolio 资产投资组合
lfG&V +S1 assets price 资产价格
wtick ~) assets quality 资产质素
GHrT?zEX assets realization 资产变现
,oVBgCf assets refinancing arrangement 资产再集资安排
?;QKe0I^ assets securitization 资产证券化
=1B&d[3; assets situated outside Hong Kong 在香港以外地方的资产
5 /VB'N#7s assets stripping 削减资产；拆卖资产
n ylIP */ assets value 资产值
A>,fG9pR assignee 承让人
+ mF 2yh assignment 转让；转让书；转让契
aD`e]K ^L assignment of interest 权益转让
zU= [Kc=$ assignment of letters patent and trade mark 专利证书及商标转让
+4vX+;: br assignment of property 物业转让；物业转让书
&(1NOyX& assignment right 转让权
B=xZkc assignor 转让人
& K*_/Q
'\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
ATkqzE`; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#6Ph"\G/ associate member 附属会员
8*) {*'bf associated body corporate 相联法人团体
.aRxqFi_ associated company 相联公司；联属公司
1;9E*= associated corporation 相联法团
uy%PTi +A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-5B([jHgR 公认会计师公会〔英国〕
43]&SXprH Association of Futures Exchange Brokers 香港期货经纪协会
oU6g5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~Q\uP(!D association of underwriters 承保人组织
{ J%$.D(/ assumption of control 接管
f3&//h8 assurance 担保；保险；转易；转易书
+f~3FXM assurance of interest 权益的转易
aQuy*\$$ at 19XX price 按一九ＸＸ年价格计算
Ss/="jC at a discount 按赔价计算；按贴水价格计算；打折扣
mq}
#{ at a premium 按溢价计算；按升水价格计算
<p8y'KAlc at call 通知付款；按通知
K\r=MkA.> at constant market price 按固定市价计算
?Qp_4<(5 at constant price 按固定价格计算
im\Ws./ at cost 按成本计算
s'w 0pZqj at current market price 按当时市价计算；按现时市价计算
_!Q\Xn at current price 按当时价格计算；按现时价格计算
Zd z GJ[$ at factor cost 按要素成本计算；按生产要素成本计算
AFA*_9Ut at money-of-the-day price 按付款当日价格计算
aM1JG$+7 G at or better 按指定或较佳价位〔买卖指令〕
cHd39H9 at par 按面值计算；平价
d$
7 b at sight 见票即付
)y Y;% at the close 按收市盘
a"N_zGf2$ at the opening 按开市盘
Vp94mi#L } attestation 见证；见证条款
1T`"/*! at-the-money option 平价期权
=l_"M attorney 受权人；受托代表人
~ 1!kU 4 attornment 新拥有人承认书
9_dsiM7CT attributable profit 可归属利润
D1/$p A+B attributable share value 可归属股份价值
=jHy6)6w Auckland Stock Exchange 奥克兰证券交易所
NP/2gjp auction 拍卖
51usiOq auctioneer 拍卖商
gQG iph | audit 审计；核数
eT?L MBn\ Audit Commission 审计署
+t6m>IBu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t, YAk
?} 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〕
)&-+:u0 audit review 帐目审查
3xY]Lqwv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<C xe t~x audited account 审计帐目；经审计的帐目
W%:zvqg
v audited annual account 经审计的周年帐目
f>PU# D@B audited balance sheet 经审计的资产负债表
7 {<lH%Tn auditor 核数师；核数主任；审计师
]d(}b>gR~( auditor's certificate 核数师证明书；审计师证明书
$SgD|
9 auditor's report 核数师报告；审计师报告
p.olXP Aussie bond 澳元债券
] lTfi0}g_ austerity budget 紧缩预算
YiMe cu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\ rO>F E Australia All Ordinaries Index 澳洲所有普通股票指数
yh!vl&8M Australian Dollar [AUD] 澳元
-|mRJVl8 Australian Options Market 澳大利亚期权市场
[G)S q; Australian Securities Commission 澳洲证券事务监察委员会
#d(r^U#I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
osI(g'Xb Australian Stock Exchange 澳大利亚证券交易所
)2hoO_ l: Austrian Schilling [ATS] 奥地利先令
wkw/AZ{27 authentication 认证；鉴证
tam/FzVw authority to purchase 委托购买证；委购书
wxrT(x| authorization 认可；核准；授权；授权书
Reo0ZU> authorization by direction 指示授权
wtyu"=
authorization by instruction 指令授权
e2F7G>q:5 authorization by warrant 令状授权
sP !qv"u authorization of unit trust 单位信托的认可
mer{Jy s authorized agent 指定代理人
E$
rSrT( authorized capital 法定资本
W ,+91rup authorized clerk 出市员
*4E,| IJ authorized dealer 认可交易商
vA `.8U 0S authorized financial institution 认可财务机构
QkAwG[4 authorized fund 认可基金
64@s|m* authorized fund house 获授权的基金公司；认可基金公司
GC2<K authorized institution 认可机构
:gC2zv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5#PhaVc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t p&iOP6O authorized insurer 获授权保险人；获认可承保人
4dAhJjhgD authorized investment 特准投资项目
J>Ha$1}u/ authorized person 获授权人
f|)t[,c authorized representative 获授权代表
NST6pu\,U authorized share capital 法定股本
~Otf
" < automated quotation system 自动报价系统
T~E83Jw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sjGZ
,?% 自动交易系统〔香港期货交易所有限公司〕
7\ lb+^$ automatic adjustment mechanism 自动调整机制
cCs:z automatic adjustment system 自动调整系统
WBIS Automatic Clearing House 自动票据交换所
CTYkjeej automatic exchange rates accumulation system 自动化汇率累集系统
Wi<Fkzj Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NM ]/OKs'H automatic teller machine [ATM] 自动柜员机
lB-7. autopay 自动转帐
n 66 _#X available assets 可用资产
/j As`"U available fiscal reserve 现存财政储备
T~Cd=s(T" available profit 可用利润
'
r/1+. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WDq3K/7\ average 平均；平均数；海损
NGu]|p average basic salary 平均基本薪金
+l \Dp average consumer expenditure 平均消费开支；一般消费开支
T rW3@@}j average cost 平均成本
R
> TtAm0N average cost of land production 增辟土地平均成本
@UX`9]-P average daily turnover 平均每日成交额
QNY{ p k average daily wage rate 平均每日工资率
)g9qkQ 8q average expenditure pattern 平均开支模式
Yaqim< j average growth rate 平均增长率
fz*6 B NJ average net fixed assets 固定资产平均净值
kCV OeXv average of relatives 相对价格平均数
DQd&:J@? average price 平均价格
8*X8U:.0o average propensity to consume 平均消费倾向；一般消费倾向
K"6 1i:F average propensity to save 平均储蓄倾向；一般储蓄倾向
q!4dK4 `#5 average rate 平均率
6gXc-}dp average revenue 平均收入；平均收益
Fg xQ}VvlH average stock 平均库存；平均存货
0Qz
\"gr average yearly rent 平均年租
p*Cbe\ avoidance of double taxation 避免双重课税
U <x3=P avoidance of tax 避税
