A:
o -tc}Aa A share Ａ股；甲类股份
,L#Qy>MOb abatement of tax 减税；减扣免税额
o JC-? ABN AMRO Bank N.V. 荷兰银行
m(QGP\Ya above-the-line expenditure 线上项目支出；经常预算支出
:0,q>w above-the-line receipt 线上项目收入；经常预算收入
( zQ)EHRD ABSA Asia Limited 南非联合亚洲有限公司
[:gPp)f, absolute change 绝对数值变更
v3|-eWet^ absolute expenditure 实际开支
;-p1z%
u absolute guideline figure 绝对准则数字
SH> L3@Za absolute interest 绝对权益
:5!>h8p; absolute order of discharge 绝对破产解除令
Jlw<% }r absolute profit margin 绝对利润幅度
B6)d2O 9C absolute value 实值；绝对值
D Q7+ absolutely vested interest 绝对既得权益
USz |Rh absorbed cost 已吸收成本；已分摊成本
;xFx%^M}br absorption 吸收；分摊；合并
n>]`8+a~%X absorption rate 吸收率；摊配率；分摊率
C"bG?M b ACB Finance Limited 亚洲商业财务有限公司
`f.okqBAh acceptable form of reciprocity 合理的互惠条件
Fu4LD-# acceptable rate 适当利率；适当汇率
z @\C/wX acceptance agreement 承兑协议
&$yC +cf acceptance for honour 参加承兑
n4Fh*d ixg acceptor 承兑人；接受人；受票人
8A/;a{ acceptor for honour 参加承兑人
Wyu$J accident insurance 意外保险
R?"sM<3`e Accident Insurance Association of Hong Kong 香港意外保险公会
P7GuFn/p~2 accident insurance scheme 意外保险计划
zbH Nj(~ accident year basis 意外年度基准
q) %F#g accommodation 通融；贷款
"Y(s tRa accommodation bill 通融票据；空头票据
yl| ?+ accommodation party 汇票代发人
MhMY"bx8 account balance 帐户余额；帐户结余
o>rsk
6lNi account book 帐簿
:3`6P:^
account collected in advance 预收款项
?E1<>4S 8 account current book 往来帐簿
XWH{+c" account of after-acquired property 事后取得的财产报告
Il(p!l<Xz# account of defaulter 拖欠帐目
om %L>zfB account payable 应付帐款
);T0 n account payee only [A/C payee only] 只可转帐；存入收款人帐户
C^ngdba\ account receivable 应收帐款
\l^L?69 account receivable report 应收帐款报表
:^7P. lhK account statement 结单；帐单；会计财务报表
e?W-vi% account title 帐户名称；会计科目
'<N^u@tF7 accountant's report 会计师报告
4W7 Accountant's Report Rules 会计师报告规则
i#/,Q1yEn accounting and auditing procedure 会计与审计程序；会计与核数程序
2NS(;tBB0 Accounting Arrangements 《会计安排》
'n`+R~Kkh accounting basis 会计基础
aRSGI ja<L accounting by Official Receiver 破产管理署署长呈交的帐目
Yud]s~N Accounting Circular 《会计通告》
, 'WhF- accounting class 会计类别
R=uzm=&nR accounting date 记帐日期；会计结算日期
$4K( AEt[ accounting for money 款项核算
~WH4D+ Accounting Officer 会计主任
8:9m< ^4S( accounting period 会计报告期；会计期
2xBIfmR^y accounting policy 会计政策；会计方针
2=Sv# accounting practice 会计惯例
V~j:!=b%v accounting principle 会计准则
f,Q oA accounting record 会计记录
"`P/j+-rt accounting report 会计报告
`#O%ZZ+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ML6Y_|6
| Accounting Society of China 中国会计学会
H;('h#=cD accounting statement 会计报表
kev|AU (WX accounting system 会计制度；会计系统
6H+'ezM accounting transaction 会计事项；帐务交易
Rf *we+ accounting treatment 会计处理
RTN?[` accounting year 会计年度
l1 (6*+ accretion 增值；添加
0v N < 0 accrual 应计项目；应累算数目
zrt \] h+ accrual basis 应计制；权责发生制
o+UCu`7e accrual basis accounting 应计制会计；权责发生制会计
+O`3eP`u accrue 应累算；应计
<a9<rF =r accrued benefit 应累算利益
~>C@n'\lv accrued charges 应计费用
hY$gzls4 accrued cumulative preference share dividend 应累算的累积优先股股息
L?~ >eT accrued expenses 应累算费用
12
y=Eh accrued interest payable 应付利息；应计未付利息
8K: RoR accrued interest receivable 应收利息；应计未收利息
bI~ R6o accrued right 累算权益
WZz8VF accruing profit 应累算的利润
Cjh0 .{ accumulated fiscal reserve 累积财政储备
a!UQ]prT accumulated profit 累积利润；滚存溢利
)8`7i{F accumulated reserve 累积储备
y|r+< accumulation of surplus income 累积收益盈余
R*Jnl\?>@ acquired assets 既得资产
K9 {3,!1 acquisition 收购；购置；取得
a YTVYg acquisition cost 购置成本
^L}ICm_# acquisition expenses 购置费用
"R8: s acquisition of 100% interest 收购全部股权
Ul"9zTH acquisition of control 取得控制权
50,`=Z acquisition of fixed assets 购置固定资产
5^kLNNum acquisition of shell “买壳”
$~x#Q?-y acquisition price 收购价
&72
( < act of God 天灾
|'mwr! acting partner 执事合伙人
% zP ]z active market 买卖活跃的市场；交投畅旺的市场；旺市
,4kly_$BH active partner 积极参与的合伙人
Q-A:0F&{t active trading 交投活跃
pib i# actual circulation 实际流通
L{; Sc_ actual cost 实际成本
_=,\uIrk actual expenditure 实际开支；实际支出
,1xX`: actual income 实际入息；实际收入；实际收益
#cHH<09 rl actual market 现货市场
9o)sSaTx= actual price 现货价；实际价格
UoD S)(i actual profit 实际利润
A0m j!P 9 actual quotation 实盘；实际价位；实际报价
6"3-8orj actual year basis 按实际年度计算
p~(+4uA actuals 实货
m Acny$u actuarial investigation 精算调查
UZ csMM KH actuarial principle 精算原则
2o8: [3C5 actuarial report 精算师报告
>"LHr&;m&h Actuarial Society of Hong Kong 香港精算学会
^HS;\8Xvb actuarial valuation 精算师估值
PE!/ n6 actuary 精算师
b2L9%8h ad referendum agreement 暂定协议；有待覆核的协定
@#HB6B ad valorem duty 从价税；按值征税
9jwcO)p^ ad valorem duty system 从价税制
Ej_ >*^b ad valorem fee 从价费
G 6W _)YL ad valorem tariff 从价关税
}s+ t*z additional allowance 额外免税额
ibzcO,c additional amount for unexpired risk 未过期风险的额外款额
y]3`U
UvXD additional assessable profit 补加应评税利润
_H{6{!=y additional assessment 补加评税
/-J additional commitment 额外承担
p\;\hHai additional commitment vote 额外承担拨款
DIsK+1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qV;E% XkkS additional dependent parent allowance 供养父母额外免税额
[{! K'V additional provision 额外拨款
MP/@Mf\<E additional stamp duty 附加印花税
*R'r=C` additional tax 补加税罚款；补加税款
,W8E U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%@L[=\
9 adjudged bankrupt 被裁定破产
-|z
]Ir adjudicated bankrupt 裁定破产人
KU]co4]8^s adjudication fee 裁定费；评定印花税额手续费；评估契据费
Za[ ?CA adjudication of bankruptcy 裁定破产；宣告破产
0o2 *X|i( adjudication of insolvency 裁定无力偿还债务
;2#9q9( adjusted actual 经调整的实数；调整后的实数
J&P{7a adjusted current assets 经调整的流动资产；调整后的流动资产
BE0Ov{' adjusted figure 经调整的数字；调整后的数额
t`M4@1S"' adjusted liabilities 经调整的负债；调整后的负债
Cs:?9G adjusted loss 经调整的亏损；调整后的亏损
8
x=J&d 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
}Z="}Dg|T adjusted profit 经调整的利润；调整后的利润
<bSG|VqnH adjusted surplus 经调整的盈余额；调整后的盈余额
)2z<5 ` adjusted value 经调整的价值；调整后的价值
$Cgl$A adjustment 调整；修订；理算〔保险〕
wDQ@$T^vh adjustment centre 调剂中心
#}PQ !gZ adjustment lag 调整过程的时间差距；调整时差
Q,ez AE adjustment mechanism 调整机制
^`~s#L7 adjustment of loss 亏损调整
$&25hvK , adjustment process 调整过程；调整程序
} Z/[ " adjustment range 调整幅度
uOQ!av2"Rf administered exchange rate 受管制汇率
RGu`Jk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f -.dL administration expenses 行政费用
t]3> X administration fee 手续费；行政费
7$"A2 x administration in bankruptcy 破产管理
"*U0xnI administration order 遗产管理令
hqXp>.W administrator 管理人；遗产管理人
g 2LY~ administrator of the estate 遗产管理人
2Kkm-#p7 admission of debt 债项承认书
!Y8+ Z&^2 admission of proof 接纳债权证明
^4 MJ advance 放贷款项；垫付款项；预支款项；预付款项
D%`O.2T Y| advance account 暂支帐目；预付款帐户
<<=.;`( /v advance compensation 预付补偿金
X!b+Dk advance from shareholder 股东垫款
o pXxtYC@ advance pending reimbursement 预支以待日后付还
.B+Bl/ advanced economy 先进经济体系
aMJW__ , advancement 预付；预付财产
ynZp|'b?< advances warrant 垫款令
M=M~M$K advancing 贷出
s||c#+j"8 adverse balance 逆差
>"q?P^f/ adverse exchange 逆汇
'uW&AD p advertisement addressed to shareholders 在报章刊登的致股东通告
Z= m5V (9 advice for collection 托收通知书
Gw$Y`]ipy advice of drawing 提款通知书；汇票通知书
4wkmgS
advice of payment 付款通知
mP ] a}[ Advisory Committee [Securities and Futures Commission]
cq`!17"k 谘询委员会〔证券及期货事务监察委员会〕
uv&4
A,h Advisory Committee on Diversification 经济多元化谘询委员会
h ^.jK2I affidavit 誓章；遗产申报誓章
O[|_~v:^ affidavit of no receipt 述明无收款的誓章
j0b>n#e7 affiliate 联号；联营公司；附属公司
kt# t-N;}x affiliated company 附属公司；联号；联营公司
8U%y[2sT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S"cim\9xP affordability 负担能力
U]]ON6Y&F African Development Bank [AfDB] 非洲开发银行
ae#Qeow` after-acquired property 事后取得的财产
X:/7#fcG8 after-hours dealing 市后交易
jK]An;l{Z after-tax profit 税后盈利；税后利润；税后溢利
p[K!.vOt+ agency agreement 代理协议
tZ.hSDH agency expenses 代理机构的开支
N}ugI`: agency fee 代理费
?{;7\1 [4 Agency Law 《代理法》
IkuE | agent 代理人；承销人
v@d]*TG agent of company 公司代理人
<^w4+5sT/ agent's fee 代理人费；经纪费
OJ1MV 7& aggregate 总计；总数；总体数字
9 '=ZxV aggregate amount 总款额；总额
K]'t>:G @ aggregate assets and liabilities 总体资产与负债
[#SiwhF| aggregate at constant price 按固定价格计算的总体数字
c :2 w(BVi aggregate demand 总需求
":_~(?1+ aggregate gross position 总持仓量
)zydD=,bu aggregate limit 总限额
\>tx:;D3 aggregate of salaries tax 合计薪俸税
C)mR~Ey aggregate performance 总体表现；总体业绩
o3X0c6uU aggregate supply 总体供应
NdmwQJ7e" aggregate surplus 总盈余
uqM=/T^A aggregate total 整体总额
P9o=G=i aggregate value 总值；合计价值
>x1yFwX}-f aggregated basis 合计基准
Ck:+F+7_v aggregated net chargeable income 合计应课税入息实额
_7;D0 l aggregation 合并计算；合计；总和
M2nWvU$ aggregation of incomes of husband and wife 夫妇入息合并计算
489xoP aggregation of property 财产的总和
G-TD9OgZ agio 差价；贴水
%l3f . 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》
#l
6QE=: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[ <j4w 《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》
wzF%R {; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xnDst9% 《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》
6@ ;sOiN+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,FwJ0V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
HF<h-gX agreement for a settlement 授产协议
z~th{4#E ; agreement for assignment 转让协议
e!ql 8wbp agreement for sale 售卖协议；买卖协议
LvCX(yjZ* agreement for sale and purchase 买卖协议
v"l8[:: agreement for the payment of interest 支付利息协议
&bigLe agreement for the repayment of money 还款协议
r3+ agreement of reinsurance 再保险协议
( e#f Agricultural Bank of China 中国农业银行
.JBTU>1]_n air passenger departure tax 飞机乘客离境税
*LEI@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
} "&Ye airport tax 机场税
6!C>J#T alcohol duty 酒精税
M0t9`Z9 alienation 让与；让渡；转让
#fDM{f0]R alimony 生活费；赡养费
B%WkM\\!^ All Ordinaries Index [AOI] 所有普通股指数
lf\^!E: all risks 全险；综合险
; Kh!OBZFo All Sales Record for Stock Market 《股票市场成交报告》
nwVW'M]r Allied Capital Resources Limited 新联财务有限公司
4>Y*owa4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Nj.;mr< allocation letter 拨款信件
l(HxZlHr allocation of fund 分配款项；预留款项
TU*Y?D
L allocation of profit 利润分配；溢利分配
j XYr&F allocation warrant 拨款令
3a'#Z4 Z- allotment 分配；配股
<r Fh93 allotment notice 股份配售通知；配股通知
=z4J[8bb allotment of shares 股份分配
(v&iXD5t allowable 可获宽免；免税的
(3 Z;c_N allowable business loss 可扣除的营业亏损
!xU[BCbfYV allowable expenses 可扣税的支出
l V9 allowance 免税额；津贴；备抵；准备金
7#7AK} allowance for debts 债项的免税额
& @ ${@ allowance for depreciation by wear and tear 耗损折旧免税额
9Tbb IP1 allowance for funeral expenses 殡殓费的免税额
7M~/[f7Z{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pM~-o? allowance for repairs and outgoings 修葺及支出方面的免税额
|'j,|^ < allowance to debtor 给债务人的津贴
}nptmc alteration of capital 资本更改
QabLMq@n` alternate trustee 候补受托人
wlEK"kKU amalgamation 合并
>[ g=G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Os*s{2OvO ambit of charges 征税范围；收费范围
qYQ
v jp amended valuation 经修订的估值
pq:[ ` American Commodities Exchange 美国商品交易所
rl
x6a@MiD American Express Bank Limited 美国运通银行
QZ+G2$ American Stock Exchange 美国证券交易所
/I:&P Pff amortization 摊销
YRCOh:W* amount due from banks 存放银行同业的款项
RN$>!b/ amount due from banks abroad 存放海外银行同业的款项
6m@B.+1 amount due from holding companies 控股公司欠款
k\r ^GB
amount due from local banks 存放本港银行同业的款项
lx7]rkWo|a amount due to banks 银行同业的存款
e|q~t
{=9S amount due to banks abroad 海外银行同业的存款
orn U8H` amount due to holding companies 控股公司存款
j^/=.cD| amount due to local banks 本港银行同业的存款
$EL:Jx2< amount due to outport banks 外埠银行同业的存款
!;Ke# E_d amount for note issue 发行纸币的款额
OlgM7Vrl amount of bond 担保契据的款额
m;0ZV%c*j amount of consideration 代价款额
h@TP = amount of contribution 供款数额
:sttGXQX amount of indebtedness 负债款额
q0b*#j amount of principal of the loan 贷款本金额
DPkH:X amount of rates chargeable 应征差饷数额
,b:~Vpb1I amount of share capital 股本额
">5$;{;2r amount of sums assured 承保款额
{w@9\LsU amount of variation 变动幅度
= ui3I_*) amount of vote 拨款数额
9ji`.& # amount payable 应付款额
=mSu^q(l amount receivable 应收款额
'h FL`F* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?<T=g analysis 分析
/!N=@z) ancillary risk 附属风险
:?
s{@7 annual account 周年帐目；周年帐目报表；年度决算；年结
Y ` Z,52 annual accounting date 年结日期
8T[<&<^- annual allowance 每年免税额；年积金；年度津贴；年津
Cu_-QE annual balance 年度余额
n(i/jW~0w annual disposable income 每年可动用收入
rM?
J40&. annual estimates 周年预算
] < K"`q2 annual fee 年费
~[f`oC annual general meeting 周年大会
zRgAmX/g annual growth rate 年增率；每年增长率
(/E@.z[1 annual long-term supplement 长期个案每年补助金
j<R&?* annual pensionable emolument 可供计算退休金的年薪
W0}FOfL9 annual report 年报
c|K:oi,z Annual Report on the Consumer Price Index 《消费物价指数年报》
"y5bODq3t annual return 周年报表；周年申报表；每年报税表格
/ <%EKu5 Annual Return Rules 《周年报表规则》
TM|P wY annual review of consumer prices 每年消费物价回顾
d%RH ]j4 annual roll-forward basis 逐年延展方式
9aX!<Z annual salary 年薪
@>8 {J6%\ annual statement 年度报表；年度决算表
<8YvsJ 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
ah, "c9YX annuitant 年金受益人
wk{]eD% annuity 年金
LB[?kpy annuity contract 年金合约
`xZ,*G7(* annuity on human life 人寿年金
| 9p0" #4u antecedent debt 先前的债项
C Sz+cS ante-dated cheque 倒填日期支票
:F9Oj1lM% anticipated expenditure 预期开支
bkz/V/ Y anticipated net profit 预期纯利
+(W7hK4 ip anticipated revenue 预期收入
; r NX anti-inflation measure 反通货膨胀措施
c|Z6p{)V anti-inflationary stance 反通货膨胀立场
GB;_!69I apparent deficit 表面赤字
p=^6V"' apparent financial solvency 表面偿债能力
t,Q"Pt? apparent partner 表面合伙人
qe22 kE# application for personal assessment 个人入息课税申请书
bR;.KC3C application of fund 资金应用
G_zK .N application to release as liquidator and to destruct the books of accounts and documents
ZAn9A>5_ 申请免除清盘人职务及毁灭帐簿与文件
t/3HX]B_ appointed actuary 委任精算师
$sUn'62JlU appointed auditor 委任核数师；委任审计师
F)Z9Qlo appointed trustee 委任的受托人
u \<APn appointer 委任人
k3KT' :* apportioned pro rata 按比例分摊
sXNb apportionment 分配；分摊
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C9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gdg``U;)p apportionment formula 分摊方程式
@yC3a)=$L apportionment of estate duty 遗产税的分摊
gI"cZ h3} appraisal 估价；评估
4j'`, a= appreciable growth 可观增长
fwlicbs ' appreciable impact 显着影响
LOr( HgyC appreciable increase 可观增长
B R_fOIDc appreciation 增值；升值
TQPrOs? appreciation against other currencies 相对其他货币升值
%; |dEY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Qc =-M'9 appreciation tax 增值税
$~VIx% h appropriation 拨款；拨用；拨付
Tua P appropriation account 拨款帐目
z`NJelcuz\ Appropriation Bill 拨款法案
f0R+Mz8 { appropriation-in-aid system 补助拨款办法
V-E 77u6{0 approved assets 核准资产
S <-5<Pg approved basket stock 认可一篮子证券
N jPQT9&3h approved budget 核准预算
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Q.E$1g approved charitable donation 认可慈善捐款
I*$-[3/ approved charitable institution 认可慈善机构
d+6q% U approved currency 核准货币；认可货币
PHUeN]s# approved estimates 核准预算
e}P@7e h approved estimates of expenditure 核准开支预算
A; *< approved overseas insurer 核准海外保险人
~ Nf|,{[(5 approved overseas trust company 核准海外信托公司
Mz+vT0 approved pooled investment fund 核准汇集投资基金
cd=K=P}p approved provident fund scheme 认可公积金计划
Pc7p2 approved provision 核准拨款
a*:GCGe approved redeemable share 核准可赎回股份
mNEh\4ai approved regional stock 认可地区性证券
O%6D2d approved retirement scheme 认可退休金计划
u } +?'B) approved subordinated loan 核准附属贷款
FvO,* r 9 arbitrage 套戥；套汇；套利
t;-F] arbitrageur 套戥者；套汇者
T LF'7ufq arbitrary amount 临时款项
M*C1QQf\N arrangement 措施；安排；协定
MmePhHf arrears 欠款
a.RYR q4o arrears of pay 欠付薪酬
Hs_7oy|P arrears of revenue 逾期未收税款；逾期未收的帐项
FjLMN{eH/ articles of association 组织章程；组织细则；组织章程细则
Xr'b {& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
jSRi ascertainment of profit 确定利润
UX<)hvKj "Asia Clear" “亚洲结算系统”
SqdI($F\: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-M _>]ubG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7$t['2j3 Asian Development Fund [ADF] 亚洲发展基金
'KT(;Vof Asian dollar bond 亚洲美元债券
_OS, zZ0 Asian dollar market 亚洲美元市场
[7g-M/jvY Asian dollar rate 亚洲美元利率
SJ lE!MK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{"2CI^!/U. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lV$#>2Hh5 asked price 沽盘；喊价；索价；卖方报价
ao[yHcAs assessable income 应评税入息
g}uSIv^ assessable loss 应评税亏损
>"|t*k S assessable profit 应评税利润
/L5:/Z assessable value 应评税值
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-> assessed profit 估定利润
jzZ]+'t assessed value 经评估价值
8 OO[Le]1 assessment 评税；评定；估价；评税单
U0srwt97S assessment number 评税编号；估价编号
&\Lu}t7Ru assessment of additional tax 补加税评税
O6ugN-d> assessment of performance 业绩评估；实绩评价
M%W#0 Assessor 评税主任
7s!rer> asset price bubbles 资产价格泡沫
AT1{D!b asset-backed securities 具资产保证的证券
VZ y$ 0* assets accretion 资产增值
{^^LeUd#V assets and liabilities 资产与负债
!(viXV5 assets betterment statement 资产递增表；资产改进表
zMBGpqdP assets lending 实物放款；有抵押贷款
rLA-q|| assets of the company passing on the death 死者去世时转移的公司资产
a2kAZCQ assets pledged as security for liabilities 用作负债抵押的资产
c&{= aIe w assets portfolio 资产投资组合
-P& u Y` assets price 资产价格
[9:";JSl"Y assets quality 资产质素
uJeJ=7,EO assets realization 资产变现
wu &lG!# assets refinancing arrangement 资产再集资安排
bNiJ"k<pN assets securitization 资产证券化
r4fg!]J ; assets situated outside Hong Kong 在香港以外地方的资产
)0"T?Ivp] assets stripping 削减资产；拆卖资产
[TFp2B~)# assets value 资产值
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RK% assignee 承让人
wzJdS}Yy!y assignment 转让；转让书；转让契
qDhZC*"9#D assignment of interest 权益转让
X8?@Y@ assignment of letters patent and trade mark 专利证书及商标转让
IiE^HgM assignment of property 物业转让；物业转让书
DUH_LnHw) assignment right 转让权
$J,$_O6 assignor 转让人
J& }1=s associate 有联系的人；有关连人士；相联者；合伙人；联系人
V@TA~'$| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dK,=9DQy5 associate member 附属会员
|"9vq<` associated body corporate 相联法人团体
i~R+ g3oi associated company 相联公司；联属公司
p~""1m01,D associated corporation 相联法团
`Mcg&M i~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qPWf=s7! 公认会计师公会〔英国〕
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, Association of Futures Exchange Brokers 香港期货经纪协会
LP'q$iB! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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4Y*NtV7 association of underwriters 承保人组织
a1u4v/Qu9 assumption of control 接管
mH5>50H; assurance 担保；保险；转易；转易书
Ggst s assurance of interest 权益的转易
Wg,@S*x ( at 19XX price 按一九ＸＸ年价格计算
C dPQhv)m at a discount 按赔价计算；按贴水价格计算；打折扣
D%c^j9' 1 at a premium 按溢价计算；按升水价格计算
UQ7La 7" at call 通知付款；按通知
n<<arO"cv at constant market price 按固定市价计算
a|#pl! at constant price 按固定价格计算
p=Le oc 1 at cost 按成本计算
UvB\kIH at current market price 按当时市价计算；按现时市价计算
]#rV]As at current price 按当时价格计算；按现时价格计算
E}a.qM' at factor cost 按要素成本计算；按生产要素成本计算
!?Y71:_! at money-of-the-day price 按付款当日价格计算
{4f%Un Sz( at or better 按指定或较佳价位〔买卖指令〕
Q u7ML]e?z at par 按面值计算；平价
a2i:fz=[ at sight 见票即付
js r) at the close 按收市盘
:`"- Jf at the opening 按开市盘
R!WDQGR(2 attestation 见证；见证条款
NLY f at-the-money option 平价期权
x2aG5@<3 attorney 受权人；受托代表人
-f1}N|hy attornment 新拥有人承认书
;X0 uA? attributable profit 可归属利润
;:ZD<'+N attributable share value 可归属股份价值
qQO*:_ezzk Auckland Stock Exchange 奥克兰证券交易所
<S6?L[_ auction 拍卖
hN gT/y8 auctioneer 拍卖商
!W0 JT#0 audit 审计；核数
7.g,&s%q Audit Commission 审计署
\u[5O@v# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
_^zs( audit review 帐目审查
\yxGE+~P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3webAaO audited account 审计帐目；经审计的帐目
$AMcU5^b7 audited annual account 经审计的周年帐目
>1]hR)Ip audited balance sheet 经审计的资产负债表
sCQV-%9 auditor 核数师；核数主任；审计师
^T1caVb|> auditor's certificate 核数师证明书；审计师证明书
Us2> 5 :\ auditor's report 核数师报告；审计师报告
,1JQjsR Aussie bond 澳元债券
hb/Z {T' austerity budget 紧缩预算
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Y# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'"rm66 Australia All Ordinaries Index 澳洲所有普通股票指数
5nceOG8 Australian Dollar [AUD] 澳元
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>c5 Australian Securities Commission 澳洲证券事务监察委员会
k]RQ 7e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7v0VZ(UR Australian Stock Exchange 澳大利亚证券交易所
wgvCgr< Austrian Schilling [ATS] 奥地利先令
l=S!cj ; authentication 认证；鉴证
p } eO authority to purchase 委托购买证；委购书
KZ^>_K& authorization 认可；核准；授权；授权书
wc" ~8Ah authorization by direction 指示授权
}j2t8B^&: authorization by instruction 指令授权
D; +Y0B authorization by warrant 令状授权
-ik((qx_ authorization of unit trust 单位信托的认可
<@+L^Ps~z authorized agent 指定代理人
NE) w$>0M authorized capital 法定资本
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authorized clerk 出市员
; 4/ n~ authorized dealer 认可交易商
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vQn hb % authorized fund 认可基金
E piF$n authorized fund house 获授权的基金公司；认可基金公司
'xa EG,P authorized institution 认可机构
2 .v `J=R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w+5OI9 authorized insurer 获授权保险人；获认可承保人
iXXaB +w authorized investment 特准投资项目
Xq ew~R^MP authorized person 获授权人
jO*H8 XO authorized representative 获授权代表
^"vmIC.h authorized share capital 法定股本
-qpM 6t automated quotation system 自动报价系统
'%*hs8s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6Iz!_ 自动交易系统〔香港期货交易所有限公司〕
pI>GusXg automatic adjustment mechanism 自动调整机制
n: {f\ automatic adjustment system 自动调整系统
! /|B4Yv Automatic Clearing House 自动票据交换所
Ag2Q!cq automatic exchange rates accumulation system 自动化汇率累集系统
H/8u?OC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(R RRG;*n# automatic teller machine [ATM] 自动柜员机
6!*zgA5M' autopay 自动转帐
r( wtuD23q available assets 可用资产
Zc&pJP+M'U available fiscal reserve 现存财政储备
|gINB3L available profit 可用利润
qxZf!NX5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
np}0O X average 平均；平均数；海损
?hID yM average basic salary 平均基本薪金
s`.J!^u` average consumer expenditure 平均消费开支；一般消费开支
<d B z]W average cost 平均成本
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average cost of land production 增辟土地平均成本
aE"dpY Q average daily turnover 平均每日成交额
1}ifJ~)5S average daily wage rate 平均每日工资率
>Apa^Bp average expenditure pattern 平均开支模式
7suT26C average growth rate 平均增长率
j-FMWEp average net fixed assets 固定资产平均净值
('d, Sh average of relatives 相对价格平均数
JlEfUg#* average price 平均价格
;4v`FC> average propensity to consume 平均消费倾向；一般消费倾向
,,)'YhG( average propensity to save 平均储蓄倾向；一般储蓄倾向
Ualw K average rate 平均率
"EWq{l_I5$ average revenue 平均收入；平均收益
d$?+>t/ average stock 平均库存；平均存货
HFz;"s3lWM average yearly rent 平均年租
BI!E mA avoidance of double taxation 避免双重课税
Fy.!amXu avoidance of tax 避税
