A:
IJ`%Zh{f A share Ａ股；甲类股份
3wQUNv0z abatement of tax 减税；减扣免税额
}eO{+{D + ABN AMRO Bank N.V. 荷兰银行
Z"T#"FDIr above-the-line expenditure 线上项目支出；经常预算支出
yG`J3++
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`<z"BGQ ABSA Asia Limited 南非联合亚洲有限公司
Wt%+ q{ absolute change 绝对数值变更
^D=1%@l?# absolute expenditure 实际开支
88GS Bg:YH absolute guideline figure 绝对准则数字
z!<X{&
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0"vI6Lm absolute order of discharge 绝对破产解除令
:'pLuN absolute profit margin 绝对利润幅度
#9 a\Ab absolute value 实值；绝对值
7t@r}rC,K absolutely vested interest 绝对既得权益
M!9gOAQ P absorbed cost 已吸收成本；已分摊成本
\.`;p absorption 吸收；分摊；合并
Pr%Y!| absorption rate 吸收率；摊配率；分摊率
^4\h Z ACB Finance Limited 亚洲商业财务有限公司
8-2e4^
g( acceptable form of reciprocity 合理的互惠条件
yyj?hR@rZ acceptable rate 适当利率；适当汇率
w4m)l QM acceptance agreement 承兑协议
{7%W /C#A acceptance for honour 参加承兑
DLWG0$#! acceptor 承兑人；接受人；受票人
zv^km 5by acceptor for honour 参加承兑人
nI_43rG:Uf accident insurance 意外保险
sr=~U q{g Accident Insurance Association of Hong Kong 香港意外保险公会
gNsas:iGM accident insurance scheme 意外保险计划
m~#f L accident year basis 意外年度基准
( 2oP=9m accommodation 通融；贷款
Ju"* ;/ accommodation bill 通融票据；空头票据
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5}i accommodation party 汇票代发人
J*n Q(*e account balance 帐户余额；帐户结余
;!ICLkc$ account book 帐簿
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aEk#W account collected in advance 预收款项
G= . vo3 account current book 往来帐簿
/s'7[bS v account of after-acquired property 事后取得的财产报告
3( $ cBC account of defaulter 拖欠帐目
$E j;CN59 account payable 应付帐款
.]0u#fz0y account payee only [A/C payee only] 只可转帐；存入收款人帐户
AO R{Xm account receivable 应收帐款
q$|Wxnz account receivable report 应收帐款报表
jc4#k+sb account statement 结单；帐单；会计财务报表
MYD`P2F account title 帐户名称；会计科目
wc%Wy|d accountant's report 会计师报告
h2b,( Accountant's Report Rules 会计师报告规则
3u)NkS= accounting and auditing procedure 会计与审计程序；会计与核数程序
rY~!hZ Accounting Arrangements 《会计安排》
,#u"$Hz8p accounting basis 会计基础
sUC I+)cM3 accounting by Official Receiver 破产管理署署长呈交的帐目
> ;$C@ Accounting Circular 《会计通告》
cIL I%W1 accounting class 会计类别
A *$JF>`7 accounting date 记帐日期；会计结算日期
M j
guH5Uy accounting for money 款项核算
JBYmy_Su Accounting Officer 会计主任
zmw <y2` accounting period 会计报告期；会计期
)\q A[rTG accounting policy 会计政策；会计方针
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V{kP8# accounting practice 会计惯例
;77#$H8) accounting principle 会计准则
-&Cb^$.-x accounting record 会计记录
U/W<Sa\` accounting report 会计报告
Hd/|f; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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vmJV Accounting Society of China 中国会计学会
bc?\lD$ $ accounting statement 会计报表
{Tps3{|wt accounting system 会计制度；会计系统
J|uxn<E<> accounting transaction 会计事项；帐务交易
R 2{ kS accounting treatment 会计处理
95wi~^^ accounting year 会计年度
ji|+E`Nii accretion 增值；添加
OzVCq q" ] accrual 应计项目；应累算数目
H'Oy._,]t accrual basis 应计制；权责发生制
)}/ ycTs accrual basis accounting 应计制会计；权责发生制会计
EDl*UG83G accrue 应累算；应计
u["3| `C5 accrued benefit 应累算利益
%`M IGi# accrued charges 应计费用
,R-T( <r accrued cumulative preference share dividend 应累算的累积优先股股息
0gLl>tF[H accrued expenses 应累算费用
_i/x4,=xv accrued interest payable 应付利息；应计未付利息
(mNNTMe accrued interest receivable 应收利息；应计未收利息
\4/zvlo]h accrued right 累算权益
OH(w3:;[8 accruing profit 应累算的利润
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Wb^$i! accumulated fiscal reserve 累积财政储备
hLv~ N} accumulated profit 累积利润；滚存溢利
SH009@l_8 accumulated reserve 累积储备
F&Bh\C)] accumulation of surplus income 累积收益盈余
Z~?1xJ& acquired assets 既得资产
]#7{ x acquisition 收购；购置；取得
rT&rv^>f acquisition cost 购置成本
THVF(M4v acquisition expenses 购置费用
R/_bk7o]H acquisition of 100% interest 收购全部股权
zF)&o} acquisition of control 取得控制权
69 > - acquisition of fixed assets 购置固定资产
@26gP:Um acquisition of shell “买壳”
TZl^M h[a acquisition price 收购价
)U?5O$M;lE act of God 天灾
-E$(<Pow~\ acting partner 执事合伙人
nQ tp 4 active market 买卖活跃的市场；交投畅旺的市场；旺市
?g6xy[ active partner 积极参与的合伙人
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<GV-l active trading 交投活跃
3Uy4 8ue actual circulation 实际流通
8p;|&7 actual cost 实际成本
>8* 0"Q actual expenditure 实际开支；实际支出
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'$W$()p actual income 实际入息；实际收入；实际收益
HGwSsoS actual market 现货市场
O<RLw)nzg actual price 现货价；实际价格
7gk}f%,3P actual profit 实际利润
K&\
q6bU actual quotation 实盘；实际价位；实际报价
y[C++Q actual year basis 按实际年度计算
A"V($:>U actuals 实货
/O^aFIxk actuarial investigation 精算调查
ma gZmY~ actuarial principle 精算原则
[f1'Qb actuarial report 精算师报告
F v <^\q Actuarial Society of Hong Kong 香港精算学会
Fx3CY W actuarial valuation 精算师估值
F3%8E<QZd; actuary 精算师
_K4E6c_ ad referendum agreement 暂定协议；有待覆核的协定
7xhBdi[ dQ ad valorem duty 从价税；按值征税
, Vc>'4E- ad valorem duty system 从价税制
o#^(mGj_. ad valorem fee 从价费
Bh#?:h&f ad valorem tariff 从价关税
*\n- yx] additional allowance 额外免税额
6XFLWN-) additional amount for unexpired risk 未过期风险的额外款额
~ \{a<-R additional assessable profit 补加应评税利润
ki8;:m4 additional assessment 补加评税
WLy%| {/ additional commitment 额外承担
R [[
#r5q additional commitment vote 额外承担拨款
]RvFn~E!s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$$5E+UDOs additional dependent parent allowance 供养父母额外免税额
Ik\n/E E additional provision 额外拨款
+D@+j additional stamp duty 附加印花税
'&;s32']} additional tax 补加税罚款；补加税款
oy _DYop Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xnR;#Y c adjudged bankrupt 被裁定破产
y37c&XYq adjudicated bankrupt 裁定破产人
NKSK+ll2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
;UAi>//# adjudication of bankruptcy 裁定破产；宣告破产
Qvx[F:#Tk adjudication of insolvency 裁定无力偿还债务
U Gb<&) adjusted actual 经调整的实数；调整后的实数
YcmLc)a7 adjusted current assets 经调整的流动资产；调整后的流动资产
~~B`\!n7 adjusted figure 经调整的数字；调整后的数额
AW R adjusted liabilities 经调整的负债；调整后的负债
F?Fs x)2k adjusted loss 经调整的亏损；调整后的亏损
UA8*8% v 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
F YLBaN adjusted profit 经调整的利润；调整后的利润
Uy Uz_6J adjusted surplus 经调整的盈余额；调整后的盈余额
ZHN@&Gg6) adjusted value 经调整的价值；调整后的价值
%3:[0o={d adjustment 调整；修订；理算〔保险〕
J-k/#A4o adjustment centre 调剂中心
K!+IRA@ adjustment lag 调整过程的时间差距；调整时差
Y6Mp[= adjustment mechanism 调整机制
C9 FzTg/c adjustment of loss 亏损调整
vT&)
5nN adjustment process 调整过程；调整程序
auai@)v6 adjustment range 调整幅度
;usR=i36b administered exchange rate 受管制汇率
blk4 @pg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+W7#G `> administration expenses 行政费用
<b,oF]+;z administration fee 手续费；行政费
SJJ[y"GvD administration in bankruptcy 破产管理
"C/X#y
administration order 遗产管理令
&Rp/y%9 administrator 管理人；遗产管理人
hHsN(v administrator of the estate 遗产管理人
X1C
&; 5 admission of debt 债项承认书
0XWhSrHM admission of proof 接纳债权证明
mH,L,3R;R advance 放贷款项；垫付款项；预支款项；预付款项
JS^QfT,zE advance account 暂支帐目；预付款帐户
l} =@9A@ advance compensation 预付补偿金
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\n3[u advance from shareholder 股东垫款
,8`CsY^1 advance pending reimbursement 预支以待日后付还
&*nq.l76X` advanced economy 先进经济体系
+@"Ls P advancement 预付；预付财产
e*!0|#- advances warrant 垫款令
g.wDg advancing 贷出
Ifu[L&U adverse balance 逆差
u(Kof'p7 adverse exchange 逆汇
sA|!b.q advertisement addressed to shareholders 在报章刊登的致股东通告
{@7xOOAw advice for collection 托收通知书
~85>.o2RDW advice of drawing 提款通知书；汇票通知书
e a3f `z advice of payment 付款通知
2gM/".|{ Advisory Committee [Securities and Futures Commission]
N fBH 谘询委员会〔证券及期货事务监察委员会〕
2N}U B=J Advisory Committee on Diversification 经济多元化谘询委员会
t8?$q})RL affidavit 誓章；遗产申报誓章
LZI[5tA " affidavit of no receipt 述明无收款的誓章
`Q !#v{ affiliate 联号；联营公司；附属公司
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*@ affiliated company 附属公司；联号；联营公司
iU/v; T( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.ED8b5t| affordability 负担能力
A?+0Ce&qL African Development Bank [AfDB] 非洲开发银行
`bJ?8~ 8 * after-acquired property 事后取得的财产
k
E},>+W+ after-hours dealing 市后交易
U^&,xz$Cg after-tax profit 税后盈利；税后利润；税后溢利
k5@PZFV agency agreement 代理协议
h0oe'Xov agency expenses 代理机构的开支
M?ObK#l!_ agency fee 代理费
8:sQB% BB Agency Law 《代理法》
]/6i#fTw agent 代理人；承销人
' 5xvR G agent of company 公司代理人
"sU jJ| agent's fee 代理人费；经纪费
*Tum(wWZ aggregate 总计；总数；总体数字
&`%J 1[dy aggregate amount 总款额；总额
bn#'o(Lp aggregate assets and liabilities 总体资产与负债
2/>u8j aggregate at constant price 按固定价格计算的总体数字
\n>7T*iM& aggregate demand 总需求
WdZ_^ aggregate gross position 总持仓量
@QO^3%b8 aggregate limit 总限额
hQ@E2 Xsv aggregate of salaries tax 合计薪俸税
V]5MIiNl aggregate performance 总体表现；总体业绩
oiTSpd- aggregate supply 总体供应
h3rVa6cxM aggregate surplus 总盈余
xS+!/pBf"Y aggregate total 整体总额
Aryp!oW aggregate value 总值；合计价值
?P% -p aggregated basis 合计基准
BS|$-i 5L aggregated net chargeable income 合计应课税入息实额
HD YWDp aggregation 合并计算；合计；总和
$z[@DB[ aggregation of incomes of husband and wife 夫妇入息合并计算
;u*I#)7 aggregation of property 财产的总和
%:!ILN agio 差价；贴水
< ;lwvO 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》
X-y3CO:&@h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`V2doV) 《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》
i ?:#lbw_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v83@J~ 《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》
' +f(9/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~ $jRn(2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V.-cm51I agreement for a settlement 授产协议
:SD#>eD0 agreement for assignment 转让协议
=eyPo(B agreement for sale 售卖协议；买卖协议
mfx-Ja_a agreement for sale and purchase 买卖协议
5q;c=oRUj agreement for the payment of interest 支付利息协议
TXS{= agreement for the repayment of money 还款协议
^jE8
"G* agreement of reinsurance 再保险协议
_A~>?gJ;, Agricultural Bank of China 中国农业银行
Y&j'2!g air passenger departure tax 飞机乘客离境税
KsSIX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-nQ(.#-n airport tax 机场税
x8o/m$[,=u alcohol duty 酒精税
?3y>K!D(A alienation 让与；让渡；转让
]NyN@9u@( alimony 生活费；赡养费
Ke^9R-jP All Ordinaries Index [AOI] 所有普通股指数
#+ Y%Bxf all risks 全险；综合险
Jbn^G7vH<6 All Sales Record for Stock Market 《股票市场成交报告》
&Lbh?C Allied Capital Resources Limited 新联财务有限公司
*| as-!${k all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<8ih >s(C allocation letter 拨款信件
U'LPaf$O allocation of fund 分配款项；预留款项
kD
me>E= allocation of profit 利润分配；溢利分配
t\WU}aKML allocation warrant 拨款令
~~3*o allotment 分配；配股
:(YFIW`59 allotment notice 股份配售通知；配股通知
4YgO1}%G allotment of shares 股份分配
~wQ M
?h allowable 可获宽免；免税的
'Ll'8 ps allowable business loss 可扣除的营业亏损
S.; ahce allowable expenses 可扣税的支出
Z.b?Jzj allowance 免税额；津贴；备抵；准备金
W1JvLU5L*r allowance for debts 债项的免税额
c"diNbm[ allowance for depreciation by wear and tear 耗损折旧免税额
! NJGW allowance for funeral expenses 殡殓费的免税额
TDX~?> P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+45.fo allowance for repairs and outgoings 修葺及支出方面的免税额
'?Xf(6o1 allowance to debtor 给债务人的津贴
^fj30gw7\5 alteration of capital 资本更改
A_Y5 {6@ alternate trustee 候补受托人
Oe21noL amalgamation 合并
`Y3\R# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O4cBn{Dq9 ambit of charges 征税范围；收费范围
sD$K<nyz amended valuation 经修订的估值
`LNKbTc[m American Commodities Exchange 美国商品交易所
b$sT`+4q American Express Bank Limited 美国运通银行
|j 4p American Stock Exchange 美国证券交易所
i3cMRcS; amortization 摊销
K!8l!F Fl amount due from banks 存放银行同业的款项
pf&U$oR4 amount due from banks abroad 存放海外银行同业的款项
N%S|Ey@f amount due from holding companies 控股公司欠款
8~sC$sIlE amount due from local banks 存放本港银行同业的款项
8Oa+,?<0x amount due to banks 银行同业的存款
@<yY Mo7 amount due to banks abroad 海外银行同业的存款
.I]EP- amount due to holding companies 控股公司存款
\A6 }= amount due to local banks 本港银行同业的存款
`{NbMc\
] amount due to outport banks 外埠银行同业的存款
]:}7-;$V amount for note issue 发行纸币的款额
iD<}r?Z amount of bond 担保契据的款额
%@8#+#@J0 amount of consideration 代价款额
OBf $Z"i amount of contribution 供款数额
R5xV_; wD amount of indebtedness 负债款额
4|UtE<<b amount of principal of the loan 贷款本金额
h!`KX2~ amount of rates chargeable 应征差饷数额
yQ !keGj amount of share capital 股本额
p) ?6~\F: amount of sums assured 承保款额
Js(MzL amount of variation 变动幅度
)" ]( ?V
amount of vote 拨款数额
Mp(;PbVD amount payable 应付款额
';m;K
(g amount receivable 应收款额
: o:Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1.5R`vKn] analysis 分析
:jJ0 +Q ancillary risk 附属风险
iI3,q-LA annual account 周年帐目；周年帐目报表；年度决算；年结
Z`#XB2, annual accounting date 年结日期
<B'PB "R3y annual allowance 每年免税额；年积金；年度津贴；年津
tYG6Gl annual balance 年度余额
=
toU?: . annual disposable income 每年可动用收入
2J (nJT" annual estimates 周年预算
)6%a9& ~H annual fee 年费
}@~+%_; annual general meeting 周年大会
j
Y(|z*| annual growth rate 年增率；每年增长率
]MC5 uKn annual long-term supplement 长期个案每年补助金
[ #fz [U annual pensionable emolument 可供计算退休金的年薪
zYM0?O8pJ~ annual report 年报
-XnOj2 Annual Report on the Consumer Price Index 《消费物价指数年报》
$RYOj{1 annual return 周年报表；周年申报表；每年报税表格
R[rOzoNp0 Annual Return Rules 《周年报表规则》
wRZS+^hx annual review of consumer prices 每年消费物价回顾
'wWuR@e#& annual roll-forward basis 逐年延展方式
hxt;sQAo{ annual salary 年薪
c< sq0('` annual statement 年度报表；年度决算表
8T8]g M Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
PAH#yM2Ic annuitant 年金受益人
=}0$|@ pl annuity 年金
e'p" gX annuity contract 年金合约
X`fm5y annuity on human life 人寿年金
tBETNt7 antecedent debt 先前的债项
A p 3B' ante-dated cheque 倒填日期支票
Q n.3 B anticipated expenditure 预期开支
}*b\=AS= anticipated net profit 预期纯利
"N)InPR- anticipated revenue 预期收入
cqT%6Si anti-inflation measure 反通货膨胀措施
RY1-Zjlb< anti-inflationary stance 反通货膨胀立场
\od ns apparent deficit 表面赤字
$~\Tl:!#? apparent financial solvency 表面偿债能力
' Er\ 68 apparent partner 表面合伙人
wh!8\9{g application for personal assessment 个人入息课税申请书
K L*+gq0k application of fund 资金应用
cC]]H&'Hg+ application to release as liquidator and to destruct the books of accounts and documents
i(*fv(z 申请免除清盘人职务及毁灭帐簿与文件
AmQsay#I_ appointed actuary 委任精算师
P<;Puww/ appointed auditor 委任核数师；委任审计师
EKS?3z%! appointed trustee 委任的受托人
g`~;"%u7cn appointer 委任人
2wa' WEx apportioned pro rata 按比例分摊
bP,K a apportionment 分配；分摊
>qUD_U3A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1tTY )Evf apportionment formula 分摊方程式
CAmIwAx6; apportionment of estate duty 遗产税的分摊
ff=RKKnN appraisal 估价；评估
xe9\5Gb} appreciable growth 可观增长
x3F94+<n{ appreciable impact 显着影响
7%G&=8tq appreciable increase 可观增长
u$X =2u:P appreciation 增值；升值
I}m>t}QRI_ appreciation against other currencies 相对其他货币升值
YN~1 .!F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ocz21gl-?` appreciation tax 增值税
*_]fe&s=% appropriation 拨款；拨用；拨付
$.31<@T7 appropriation account 拨款帐目
'v=BAY=Ef Appropriation Bill 拨款法案
r%>EiHpCU appropriation-in-aid system 补助拨款办法
vu&ny&=` approved assets 核准资产
l< '}` approved basket stock 认可一篮子证券
$`R=Q approved budget 核准预算
m)]|mYjju approved charitable donation 认可慈善捐款
)@] W= approved charitable institution 认可慈善机构
Pn L?zae approved currency 核准货币；认可货币
[z6P]eC7 approved estimates 核准预算
:Zo^U c:*w approved estimates of expenditure 核准开支预算
eu?P6>urA approved overseas insurer 核准海外保险人
[{#n?BT approved overseas trust company 核准海外信托公司
P.(z)!] approved pooled investment fund 核准汇集投资基金
HGi%b5:<=M approved provident fund scheme 认可公积金计划
t3C#$ > approved provision 核准拨款
q^7=/d8 approved redeemable share 核准可赎回股份
B*P;*re approved regional stock 认可地区性证券
y<#Hq 1 approved retirement scheme 认可退休金计划
;F"Tu approved subordinated loan 核准附属贷款
s.XxYXR\ arbitrage 套戥；套汇；套利
~}SQLYy7Z arbitrageur 套戥者；套汇者
2/Y e<. # arbitrary amount 临时款项
T'9M arrangement 措施；安排；协定
!1@ o Z( arrears 欠款
%eGD1.R arrears of pay 欠付薪酬
M'oQ<,yW- arrears of revenue 逾期未收税款；逾期未收的帐项
Xn5LrLM& articles of association 组织章程；组织细则；组织章程细则
c{39,oF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]7RK/Zu i ascertainment of profit 确定利润
n A%8
bZ+ "Asia Clear" “亚洲结算系统”
XpA| <s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&)|f|\yh" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lwo,D} Asian Development Fund [ADF] 亚洲发展基金
B B^81{A Asian dollar bond 亚洲美元债券
: qV|rih_Q Asian dollar market 亚洲美元市场
>S S^qjh/ Asian dollar rate 亚洲美元利率
A0Q1"b= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J7~Kjl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=$ubSfx asked price 沽盘；喊价；索价；卖方报价
NxB/U_j assessable income 应评税入息
;=@?( n assessable loss 应评税亏损
}uO2 x@ assessable profit 应评税利润
4{b/Nv :b assessable value 应评税值
v+dT7* ^@ assessed profit 估定利润
ha9 d z assessed value 经评估价值
ZmI# -[/ assessment 评税；评定；估价；评税单
QkLcs6)R assessment number 评税编号；估价编号
NH1ak(zHW assessment of additional tax 补加税评税
$-6[9d-N assessment of performance 业绩评估；实绩评价
IV eA[qA0 Assessor 评税主任
.N p!Qp1* asset price bubbles 资产价格泡沫
4 XGE w9`3 asset-backed securities 具资产保证的证券
AboRuHQ assets accretion 资产增值
?+$EPaC2 assets and liabilities 资产与负债
Fl"LK:) assets betterment statement 资产递增表；资产改进表
#vViEBV eN assets lending 实物放款；有抵押贷款
g Eq6[G assets of the company passing on the death 死者去世时转移的公司资产
a t=;}}X assets pledged as security for liabilities 用作负债抵押的资产
e`)zR'As assets portfolio 资产投资组合
52F3 r:Rk assets price 资产价格
B74]hgK assets quality 资产质素
Hl8\*#;C&> assets realization 资产变现
kq(]7jU$[ assets refinancing arrangement 资产再集资安排
B0 gs <E assets securitization 资产证券化
$c LZ,N24 assets situated outside Hong Kong 在香港以外地方的资产
6^FUuj. assets stripping 削减资产；拆卖资产
Lo" s12fr assets value 资产值
=H^~"16 assignee 承让人
.tK]-f2 assignment 转让；转让书；转让契
En0hjXa assignment of interest 权益转让
ENf(E9O assignment of letters patent and trade mark 专利证书及商标转让
[kPl7[ OL assignment of property 物业转让；物业转让书
Kn2W{* wD assignment right 转让权
_cJ\A0h^ assignor 转让人
x7xQrjE associate 有联系的人；有关连人士；相联者；合伙人；联系人
C.se/\PE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mk6>}z* associate member 附属会员
<u associated body corporate 相联法人团体
D@k#'KU associated company 相联公司；联属公司
'2{60t_A associated corporation 相联法团
(&/~q:a> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j3>&Su>H4 公认会计师公会〔英国〕
8Z
0@-8vi Association of Futures Exchange Brokers 香港期货经纪协会
R]o2_r7N"} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q-e3 ;$ association of underwriters 承保人组织
CZ(fP86e assumption of control 接管
T\Jm=+]c! assurance 担保；保险；转易；转易书
Tb]
h<S assurance of interest 权益的转易
\ x"BgLSE at 19XX price 按一九ＸＸ年价格计算
K{ FBrh at a discount 按赔价计算；按贴水价格计算；打折扣
]_4HtcL4 at a premium 按溢价计算；按升水价格计算
'9AYE"7Ydk at call 通知付款；按通知
.;&4'ga4 at constant market price 按固定市价计算
,@Elw>^ at constant price 按固定价格计算
!ed0 at cost 按成本计算
<_ 4'So> at current market price 按当时市价计算；按现时市价计算
_ n4 C~ at current price 按当时价格计算；按现时价格计算
f6#1sO4" at factor cost 按要素成本计算；按生产要素成本计算
S^ ~
lQ|D at money-of-the-day price 按付款当日价格计算
4>]B8ZxH at or better 按指定或较佳价位〔买卖指令〕
Qaiqx "x3 at par 按面值计算；平价
=DI/|^j{ ; at sight 见票即付
;Udx|1o at the close 按收市盘
<In+V at the opening 按开市盘
x0xQFlG k attestation 见证；见证条款
m\K1Ex at-the-money option 平价期权
a% wa3N=v attorney 受权人；受托代表人
QVD^p;b attornment 新拥有人承认书
U^OR\=G^ attributable profit 可归属利润
AQ,%5MeqJ attributable share value 可归属股份价值
Ystd[ Auckland Stock Exchange 奥克兰证券交易所
hT Q]xN) auction 拍卖
e ,A9N%M auctioneer 拍卖商
@%6"xnb ` audit 审计；核数
?C_Y2JY Audit Commission 审计署
a!;K+wL
> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1c$c e+n~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
AHLXmQl audit review 帐目审查
Lx3`.F\mG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U2(mWQ[mO audited account 审计帐目；经审计的帐目
\%.&$z3wz audited annual account 经审计的周年帐目
"GAKi}y">v audited balance sheet 经审计的资产负债表
. 3xf!E* auditor 核数师；核数主任；审计师
~Ecx >f4nX auditor's certificate 核数师证明书；审计师证明书
?lIh&C8]X auditor's report 核数师报告；审计师报告
1xsB@D Aussie bond 澳元债券
4& 9V austerity budget 紧缩预算
EL9JM}%0v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&"X1w $ Australia All Ordinaries Index 澳洲所有普通股票指数
ES[]A&tf Australian Dollar [AUD] 澳元
B)Dsen Australian Options Market 澳大利亚期权市场
(KT+7j0^ Australian Securities Commission 澳洲证券事务监察委员会
=5g|7grQ:` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tU>4?`)E Australian Stock Exchange 澳大利亚证券交易所
=#vU$ ~a Austrian Schilling [ATS] 奥地利先令
]?hlpL authentication 认证；鉴证
!]P=v`B. authority to purchase 委托购买证；委购书
='HLA-uT authorization 认可；核准；授权；授权书
g"D:zK) authorization by direction 指示授权
37|EG authorization by instruction 指令授权
4HyD=6V# authorization by warrant 令状授权
}9L;|ul6 authorization of unit trust 单位信托的认可
jft@ 'W53 authorized agent 指定代理人
Q7?[@2HN authorized capital 法定资本
-M`+hVs? authorized clerk 出市员
sH Hu<[psM authorized dealer 认可交易商
v NAQ/Q authorized financial institution 认可财务机构
MNKY J authorized fund 认可基金
Qr[" .>+ authorized fund house 获授权的基金公司；认可基金公司
]DI%7kw' authorized institution 认可机构
;vgaFc] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\B8[UZA.& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2!}rH w authorized insurer 获授权保险人；获认可承保人
.IORvP-M& authorized investment 特准投资项目
X1%_a.=VF authorized person 获授权人
eo4v[V& authorized representative 获授权代表
p 4l B# authorized share capital 法定股本
`AhTER automated quotation system 自动报价系统
AJt4I
W@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iKgH
:[j 自动交易系统〔香港期货交易所有限公司〕
E^V4O l< automatic adjustment mechanism 自动调整机制
NKRH>2, automatic adjustment system 自动调整系统
f >\~h,SLL Automatic Clearing House 自动票据交换所
~ "WN4 automatic exchange rates accumulation system 自动化汇率累集系统
] U[4r9V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oo!JAv}~ automatic teller machine [ATM] 自动柜员机
[L>AU;
: autopay 自动转帐
/3 d 6 Og available assets 可用资产
?,*KA Gg% available fiscal reserve 现存财政储备
ef
-PlGn available profit 可用利润
CNyV6jb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fb|lWEw5h. average 平均；平均数；海损
_U%2J4T2 average basic salary 平均基本薪金
nnMRp7LQ- average consumer expenditure 平均消费开支；一般消费开支
((]Sy,rdk average cost 平均成本
&+8cI^ kp average cost of land production 增辟土地平均成本
'V:ah3 8 average daily turnover 平均每日成交额
e>$E67h<~ average daily wage rate 平均每日工资率
FeuqqZ\=& average expenditure pattern 平均开支模式
<0H^2ekd average growth rate 平均增长率
b'G! )n average net fixed assets 固定资产平均净值
=' #yG(h average of relatives 相对价格平均数
etH]-S average price 平均价格
|&rxDf}W average propensity to consume 平均消费倾向；一般消费倾向
Np R&`] average propensity to save 平均储蓄倾向；一般储蓄倾向
ykG^(.E average rate 平均率
YRJw,xl average revenue 平均收入；平均收益
b`DPf@p^kc average stock 平均库存；平均存货
x=VLRh%Gvl average yearly rent 平均年租
R8fB
8 ) avoidance of double taxation 避免双重课税
LT) G"U~ avoidance of tax 避税
