A:
~h:/9q A share Ａ股；甲类股份
_ ?\4k{ET abatement of tax 减税；减扣免税额
p+t79F.js ABN AMRO Bank N.V. 荷兰银行
ggy 7p44 above-the-line expenditure 线上项目支出；经常预算支出
3U_,4qf above-the-line receipt 线上项目收入；经常预算收入
c`F~vr r)X ABSA Asia Limited 南非联合亚洲有限公司
2l 8TX #K absolute change 绝对数值变更
i uNBw ] absolute expenditure 实际开支
tn"n~;Bh?: absolute guideline figure 绝对准则数字
5S;|U&f| absolute interest 绝对权益
H.n+CR absolute order of discharge 绝对破产解除令
}Q=@$YIesD absolute profit margin 绝对利润幅度
"TLY:V absolute value 实值；绝对值
n#NE.ap$&, absolutely vested interest 绝对既得权益
SWrt 4G absorbed cost 已吸收成本；已分摊成本
,X&(BQj h absorption 吸收；分摊；合并
T!iRg=<bz absorption rate 吸收率；摊配率；分摊率
|X' Pa9u ACB Finance Limited 亚洲商业财务有限公司
Uu<Tn#nb acceptable form of reciprocity 合理的互惠条件
"EE=j$8u+ acceptable rate 适当利率；适当汇率
Ja*k |Rz ~ acceptance agreement 承兑协议
'K"7Tex acceptance for honour 参加承兑
.5t|FJ]`$ acceptor 承兑人；接受人；受票人
"G(^v?x:P acceptor for honour 参加承兑人
h=1cD\^|qw accident insurance 意外保险
NIzx SGk| Accident Insurance Association of Hong Kong 香港意外保险公会
o:.6{+|N accident insurance scheme 意外保险计划
7[b]%i accident year basis 意外年度基准
-UhSy>m accommodation 通融；贷款
KBb {Z;% accommodation bill 通融票据；空头票据
%+1;iuDL accommodation party 汇票代发人
T##_?=22I account balance 帐户余额；帐户结余
09r0Rb account book 帐簿
Me.t_) account collected in advance 预收款项
Xv5|j/< ~p account current book 往来帐簿
_LOV&83O( account of after-acquired property 事后取得的财产报告
bR0 z$~ account of defaulter 拖欠帐目
U,Duq^l~ s account payable 应付帐款
PCx] >& account payee only [A/C payee only] 只可转帐；存入收款人帐户
G T3wJQ5N account receivable 应收帐款
opQ d ym account receivable report 应收帐款报表
u`Sg' ro account statement 结单；帐单；会计财务报表
z .xOT;t account title 帐户名称；会计科目
UImd* ;2TE accountant's report 会计师报告
HgY#O
r( Accountant's Report Rules 会计师报告规则
h/AL `$ accounting and auditing procedure 会计与审计程序；会计与核数程序
1>$}N?u:T Accounting Arrangements 《会计安排》
`4&a"`&$ accounting basis 会计基础
9uRs@]i accounting by Official Receiver 破产管理署署长呈交的帐目
lwh VP$q} Accounting Circular 《会计通告》
Z, ? T`[4B accounting class 会计类别
6pKb!JJ accounting date 记帐日期；会计结算日期
!R`) S7! accounting for money 款项核算
w|;kL{(W Accounting Officer 会计主任
.QaHE`e{ accounting period 会计报告期；会计期
gk*Md+ accounting policy 会计政策；会计方针
6?CBa]QG accounting practice 会计惯例
=LsW\.T6 accounting principle 会计准则
9AbSt& # accounting record 会计记录
Ep@NT+V nI accounting report 会计报告
//ZYN2lT4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s* XwU Accounting Society of China 中国会计学会
b')Lj]%;k accounting statement 会计报表
:Hn*|+' accounting system 会计制度；会计系统
^LO`6, accounting transaction 会计事项；帐务交易
#fb <\!iza accounting treatment 会计处理
rl <! h5 accounting year 会计年度
d- wbZ)BR accretion 增值；添加
X53TFRxnT accrual 应计项目；应累算数目
$_5@ NOZ,M accrual basis 应计制；权责发生制
HLP nbI-+ accrual basis accounting 应计制会计；权责发生制会计
] VN4;R accrue 应累算；应计
LvtZZX6! accrued benefit 应累算利益
Vd' KN2Jm accrued charges 应计费用
_;M46o%h accrued cumulative preference share dividend 应累算的累积优先股股息
c<(LXf+61 accrued expenses 应累算费用
yD0,q%B`} accrued interest payable 应付利息；应计未付利息
8" x+^ accrued interest receivable 应收利息；应计未收利息
P dg %:aY accrued right 累算权益
+Yu y%VT accruing profit 应累算的利润
/j{`hi accumulated fiscal reserve 累积财政储备
S!/N
lSr< accumulated profit 累积利润；滚存溢利
&)8-i O accumulated reserve 累积储备
Gm]]Z_ accumulation of surplus income 累积收益盈余
@`</Z) acquired assets 既得资产
oQkY@)3.w acquisition 收购；购置；取得
#kuk3}& acquisition cost 购置成本
<MPoDf?h acquisition expenses 购置费用
R
m{\ R acquisition of 100% interest 收购全部股权
@rTAbEk{U acquisition of control 取得控制权
"DW; 6< m acquisition of fixed assets 购置固定资产
)k@+8Yfa1p acquisition of shell “买壳”
mp{r$tc acquisition price 收购价
iTt#%Fs)4M act of God 天灾
HfF4BQxm acting partner 执事合伙人
#*g .hL< active market 买卖活跃的市场；交投畅旺的市场；旺市
`#m>3 active partner 积极参与的合伙人
zeXMi:X active trading 交投活跃
) ny,vcU] actual circulation 实际流通
Rj/9\F3H actual cost 实际成本
T}?vp~./ actual expenditure 实际开支；实际支出
w'Kc#2 actual income 实际入息；实际收入；实际收益
Qoj}]jve actual market 现货市场
`mI% Se actual price 现货价；实际价格
]wMp`}$b@L actual profit 实际利润
%7_c|G1 actual quotation 实盘；实际价位；实际报价
) OqQz7' actual year basis 按实际年度计算
!`BK%m\8 actuals 实货
H& #Od? actuarial investigation 精算调查
H3# xBn>9 actuarial principle 精算原则
>};6>)0 actuarial report 精算师报告
zEQ<Q\"1 Actuarial Society of Hong Kong 香港精算学会
u#+p6%?k actuarial valuation 精算师估值
$Qm -p?f actuary 精算师
-zeodv7 ad referendum agreement 暂定协议；有待覆核的协定
F4m Q#YlrS ad valorem duty 从价税；按值征税
LNp%]*h ad valorem duty system 从价税制
,|: a7b] ad valorem fee 从价费
sFEkxZi< ad valorem tariff 从价关税
/nK)esB1L additional allowance 额外免税额
0d-w< lg9 additional amount for unexpired risk 未过期风险的额外款额
@~!1wPvF`I additional assessable profit 补加应评税利润
a<.7q1F additional assessment 补加评税
>.D0McQg additional commitment 额外承担
;w(]z additional commitment vote 额外承担拨款
<JA`e+Bi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hIj[#M&6 additional dependent parent allowance 供养父母额外免税额
%j].'
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+s6 wF{ additional stamp duty 附加印花税
$ {$XJs4 additional tax 补加税罚款；补加税款
( 8!#<$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`ag7xd! adjudged bankrupt 被裁定破产
$jYwV0 adjudicated bankrupt 裁定破产人
vT<q zN adjudication fee 裁定费；评定印花税额手续费；评估契据费
5XNIX)H adjudication of bankruptcy 裁定破产；宣告破产
3:$hC8 adjudication of insolvency 裁定无力偿还债务
TA47lz q adjusted actual 经调整的实数；调整后的实数
7'[C+/: adjusted current assets 经调整的流动资产；调整后的流动资产
#]s> adjusted figure 经调整的数字；调整后的数额
gT K5z.] adjusted liabilities 经调整的负债；调整后的负债
8s4y7%,| adjusted loss 经调整的亏损；调整后的亏损
Nxu 10 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
wz *QB6QtU adjusted profit 经调整的利润；调整后的利润
2a;vL c4 adjusted surplus 经调整的盈余额；调整后的盈余额
+$ )C KC adjusted value 经调整的价值；调整后的价值
B| IQ /g? adjustment 调整；修订；理算〔保险〕
r<;bArs-u adjustment centre 调剂中心
W{OlJRX8 adjustment lag 调整过程的时间差距；调整时差
{I eW~S' & adjustment mechanism 调整机制
.+G),P) adjustment of loss 亏损调整
eSynw$F2N adjustment process 调整过程；调整程序
A e,-. xJ adjustment range 调整幅度
&b x;GG\<4 administered exchange rate 受管制汇率
YyX/:1 sg> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\TG!M]D: administration expenses 行政费用
n: ?fv=9n administration fee 手续费；行政费
A9 ! gww administration in bankruptcy 破产管理
, #yE#8 administration order 遗产管理令
R
v9?<] administrator 管理人；遗产管理人
w 5l:^^zF( administrator of the estate 遗产管理人
~U :{~z admission of debt 债项承认书
H/_R!G8 \ admission of proof 接纳债权证明
'0|AtO77 advance 放贷款项；垫付款项；预支款项；预付款项
"C $z) advance account 暂支帐目；预付款帐户
4C(v BKl advance compensation 预付补偿金
j.$#10*: advance from shareholder 股东垫款
l z!F{mR advance pending reimbursement 预支以待日后付还
s-eC' )w~E advanced economy 先进经济体系
^R.#n[-r2 advancement 预付；预付财产
0 &U,WA advances warrant 垫款令
%zH NX4 advancing 贷出
^4 Ra$< adverse balance 逆差
U,C
L*qTF adverse exchange 逆汇
\ #5t%t advertisement addressed to shareholders 在报章刊登的致股东通告
M}4%LjD advice for collection 托收通知书
O6P0Am7s advice of drawing 提款通知书；汇票通知书
&\] [:kG; advice of payment 付款通知
9?r|Y@xh ] Advisory Committee [Securities and Futures Commission]
\5^#5_< 谘询委员会〔证券及期货事务监察委员会〕
lKs*KwG Advisory Committee on Diversification 经济多元化谘询委员会
v]g/
5qI& affidavit 誓章；遗产申报誓章
e-4XNL[F affidavit of no receipt 述明无收款的誓章
sk~rjH]-g$ affiliate 联号；联营公司；附属公司
l=5(5\ affiliated company 附属公司；联号；联营公司
m?-3j65z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
XG"&\FL{T affordability 负担能力
%}cGAHV African Development Bank [AfDB] 非洲开发银行
p(MhDS\J after-acquired property 事后取得的财产
Ebp^-I9.d after-hours dealing 市后交易
8NJ (l after-tax profit 税后盈利；税后利润；税后溢利
)2}{fFa % agency agreement 代理协议
2
[a#wz' agency expenses 代理机构的开支
TH2D ;uv agency fee 代理费
O pY2Z7_ Agency Law 《代理法》
%R5APMg1 agent 代理人；承销人
QP|Ou*Qm) agent of company 公司代理人
=+q9R` !L] agent's fee 代理人费；经纪费
BVxg=7%St aggregate 总计；总数；总体数字
SsDz> PP aggregate amount 总款额；总额
RqW
ZhHI1M aggregate assets and liabilities 总体资产与负债
o)KF+[^ aggregate at constant price 按固定价格计算的总体数字
DO(-)i zC aggregate demand 总需求
Cz x U
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|,bsMJh0 aggregate limit 总限额
*L8Pj`zR aggregate of salaries tax 合计薪俸税
Q44Pg$jp aggregate performance 总体表现；总体业绩
ks7g*; 3{@ aggregate supply 总体供应
38! $9) aggregate surplus 总盈余
k,M%/AXd aggregate total 整体总额
693J?Yah[ aggregate value 总值；合计价值
s)" C~w ^ aggregated basis 合计基准
D%umL/[] aggregated net chargeable income 合计应课税入息实额
D;)Tm|XizW aggregation 合并计算；合计；总和
^~(vP: aggregation of incomes of husband and wife 夫妇入息合并计算
K1Nh z'^=D aggregation of property 财产的总和
&R/)#NAp agio 差价；贴水
w4pU^&O Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@(PYeXdV6& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^jb55X} 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
J_R54Y~vu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[P2$[|IM 《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》
3 q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[AQ6ads) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
XF(I$Mxl6 agreement for a settlement 授产协议
Mn $TWhg' agreement for assignment 转让协议
aQwc Py|1R agreement for sale 售卖协议；买卖协议
bC?uy o" agreement for sale and purchase 买卖协议
8qn1? Lb agreement for the payment of interest 支付利息协议
$<2r;'?0D agreement for the repayment of money 还款协议
6}
!n0 agreement of reinsurance 再保险协议
Q,V v Agricultural Bank of China 中国农业银行
d<.
hkNN air passenger departure tax 飞机乘客离境税
blph&[`}I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
st ( l85 airport tax 机场税
+vaz gO<u alcohol duty 酒精税
Ix g.^>62 alienation 让与；让渡；转让
KD gJ~T alimony 生活费；赡养费
F{ J>=TC All Ordinaries Index [AOI] 所有普通股指数
Ae:(_UJ z all risks 全险；综合险
oC>e'_6_b All Sales Record for Stock Market 《股票市场成交报告》
y5iLFR3z Allied Capital Resources Limited 新联财务有限公司
OwV>`BIwns all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ex7zg! allocation letter 拨款信件
U?JZ23>bbw allocation of fund 分配款项；预留款项
>-
]tOH,0 allocation of profit 利润分配；溢利分配
kVw5z 3]Xg allocation warrant 拨款令
KgX~PP> allotment 分配；配股
*}Zd QJL allotment notice 股份配售通知；配股通知
cBM
A.'uIL allotment of shares 股份分配
`w6\II)aB allowable 可获宽免；免税的
z`((l#( allowable business loss 可扣除的营业亏损
eIK8J,- allowable expenses 可扣税的支出
+Z tqR allowance 免税额；津贴；备抵；准备金
n(,b$_JK7 allowance for debts 债项的免税额
V0z.w:- allowance for depreciation by wear and tear 耗损折旧免税额
:y%%Vx~ allowance for funeral expenses 殡殓费的免税额
(;P)oB"`C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0G1? allowance for repairs and outgoings 修葺及支出方面的免税额
6#fl1GdH- allowance to debtor 给债务人的津贴
cjsQm6 alteration of capital 资本更改
{S(?E_id5b alternate trustee 候补受托人
q17c)]<" amalgamation 合并
{&8-OoH ~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
esx<feP)\ ambit of charges 征税范围；收费范围
eX7Ev'(H amended valuation 经修订的估值
jI( ~\` American Commodities Exchange 美国商品交易所
r 9 'lFj American Express Bank Limited 美国运通银行
< i"U%Ds ( American Stock Exchange 美国证券交易所
u _s amortization 摊销
$q]((@i. amount due from banks 存放银行同业的款项
{M U >5\ amount due from banks abroad 存放海外银行同业的款项
Ra<mdteZT amount due from holding companies 控股公司欠款
9r@r\- amount due from local banks 存放本港银行同业的款项
:pcK ww|V amount due to banks 银行同业的存款
/E$"\md amount due to banks abroad 海外银行同业的存款
jFpXTy[> amount due to holding companies 控股公司存款
6UR.,*f= amount due to local banks 本港银行同业的存款
{o<
4 ^ amount due to outport banks 外埠银行同业的存款
aM5zYj`pW amount for note issue 发行纸币的款额
~PP*k QZlJ amount of bond 担保契据的款额
T{d 7,.: amount of consideration 代价款额
$-YS\R\9x amount of contribution 供款数额
+Sv`23G@ amount of indebtedness 负债款额
P!:Y<p{=> amount of principal of the loan 贷款本金额
` %p}.X amount of rates chargeable 应征差饷数额
_H>ABo amount of share capital 股本额
L B1 ui amount of sums assured 承保款额
RS!~5nk 5 amount of variation 变动幅度
#>GUfhou) amount of vote 拨款数额
Bu">)AnN amount payable 应付款额
:X Er {X amount receivable 应收款额
Kf2*|ZHj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
u& ?J+ analysis 分析
1uz9zhG>< ancillary risk 附属风险
Kc_QxON4 annual account 周年帐目；周年帐目报表；年度决算；年结
YOwo\ '|= annual accounting date 年结日期
(o)nN8 annual allowance 每年免税额；年积金；年度津贴；年津
. ]0B=w* Z annual balance 年度余额
rBa <s annual disposable income 每年可动用收入
kc^ Q ?-? annual estimates 周年预算
,,S5 8\x annual fee 年费
;H /*%2 annual general meeting 周年大会
1BwCJ7?8 annual growth rate 年增率；每年增长率
_C~e(/=z annual long-term supplement 长期个案每年补助金
2;r(?ebw annual pensionable emolument 可供计算退休金的年薪
n?_!gqK annual report 年报
hL~@Ah5&t Annual Report on the Consumer Price Index 《消费物价指数年报》
Ke,UwYG2~G annual return 周年报表；周年申报表；每年报税表格
v' .:?9 Annual Return Rules 《周年报表规则》
_%w-y(Sqn annual review of consumer prices 每年消费物价回顾
Xg?hh 0s annual roll-forward basis 逐年延展方式
S9J<3
= annual salary 年薪
Y*;Z(W.V# annual statement 年度报表；年度决算表
>t7x a]G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\NKf$"x} annuitant 年金受益人
1s8 v E
f annuity 年金
5 t#+ UR annuity contract 年金合约
su/l'p' annuity on human life 人寿年金
BusD}9QqB antecedent debt 先前的债项
"{105&c\ ante-dated cheque 倒填日期支票
~Tq
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>Jt,TMMlt anticipated net profit 预期纯利
6 |wi Zw anticipated revenue 预期收入
/ 1ooOq] anti-inflation measure 反通货膨胀措施
>'w l)j $ anti-inflationary stance 反通货膨胀立场
eWS[|' dl apparent deficit 表面赤字
KhAj`vOzK apparent financial solvency 表面偿债能力
J?Brn f. apparent partner 表面合伙人
/c' 3I
application for personal assessment 个人入息课税申请书
wO&`3Q3~$ application of fund 资金应用
^_#0\f application to release as liquidator and to destruct the books of accounts and documents
\k / N/&; 申请免除清盘人职务及毁灭帐簿与文件
oh:q: St appointed actuary 委任精算师
f1 (V~{N,+ appointed auditor 委任核数师；委任审计师
c< L^ 1,G2 appointed trustee 委任的受托人
{[hH:
\ appointer 委任人
*Uie{^p? apportioned pro rata 按比例分摊
<:0649ZB apportionment 分配；分摊
U:m[*
}+< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fs+l apportionment formula 分摊方程式
(xpj?zlmM apportionment of estate duty 遗产税的分摊
6js94ko[ appraisal 估价；评估
8o#*0d| appreciable growth 可观增长
ty[bIaQi appreciable impact 显着影响
_"SE^ _& c appreciable increase 可观增长
Ke '? appreciation 增值；升值
rCi7q]_ appreciation against other currencies 相对其他货币升值
34k<7X`I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v]\io#
appreciation tax 增值税
eyf\j,xP& appropriation 拨款；拨用；拨付
0ohpJh61Q appropriation account 拨款帐目
)$Xd#bzD| Appropriation Bill 拨款法案
A9\m .3jo appropriation-in-aid system 补助拨款办法
Y,?s-AB approved assets 核准资产
Ks . m5R approved basket stock 认可一篮子证券
u"XqWLTV approved budget 核准预算
xr+K:
bw approved charitable donation 认可慈善捐款
|E-/b6G approved charitable institution 认可慈善机构
} NW^?37 approved currency 核准货币；认可货币
NH$%g\GPs approved estimates 核准预算
<h:> :%# k approved estimates of expenditure 核准开支预算
_+YCwg approved overseas insurer 核准海外保险人
0g O<]]M? approved overseas trust company 核准海外信托公司
6Ae < W7 approved pooled investment fund 核准汇集投资基金
W.TZU'% approved provident fund scheme 认可公积金计划
4V9DPBh approved provision 核准拨款
WL$Ee= approved redeemable share 核准可赎回股份
By(:%=. approved regional stock 认可地区性证券
a5ZU"6Hi approved retirement scheme 认可退休金计划
{ 2G 9>' approved subordinated loan 核准附属贷款
Yh)yp? arbitrage 套戥；套汇；套利
S/G6NBnbS arbitrageur 套戥者；套汇者
:L#t?~ arbitrary amount 临时款项
j@1cllJkh arrangement 措施；安排；协定
e WzD'3h^ arrears 欠款
H7n5k, arrears of pay 欠付薪酬
e Ki/Mt
arrears of revenue 逾期未收税款；逾期未收的帐项
yG|^-O}L articles of association 组织章程；组织细则；组织章程细则
5!u.w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}VxbO8\b( ascertainment of profit 确定利润
{$z )7s "Asia Clear" “亚洲结算系统”
H((!
BRl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L&M6s
f$N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)k@W 6N Asian Development Fund [ADF] 亚洲发展基金
6wC|/J^ Asian dollar bond 亚洲美元债券
u}Vc2a,WV Asian dollar market 亚洲美元市场
oV utHt Asian dollar rate 亚洲美元利率
gXN#<g,:^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]Aap4+s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hNs970i asked price 沽盘；喊价；索价；卖方报价
D,%R[F? 5O assessable income 应评税入息
g\;AU2?p7 assessable loss 应评税亏损
3 kFSu assessable profit 应评税利润
w^MU$ubx assessable value 应评税值
}MAQhXI^O| assessed profit 估定利润
@r 4ZN6Wn assessed value 经评估价值
z2Sp assessment 评税；评定；估价；评税单
{ vYmK#} assessment number 评税编号；估价编号
Dz/ I"bZLC assessment of additional tax 补加税评税
Sp$~)f' assessment of performance 业绩评估；实绩评价
834(kw+#9 Assessor 评税主任
yL/EIN asset price bubbles 资产价格泡沫
RNGTSz asset-backed securities 具资产保证的证券
WGj T06a\ assets accretion 资产增值
l<5O\?Vo] assets and liabilities 资产与负债
% Z~, F? assets betterment statement 资产递增表；资产改进表
cnr&%- assets lending 实物放款；有抵押贷款
+shT}$cb1 assets of the company passing on the death 死者去世时转移的公司资产
; @p2s'( assets pledged as security for liabilities 用作负债抵押的资产
OrP-+ eg assets portfolio 资产投资组合
uU (G &:@ assets price 资产价格
6OR5zXpk assets quality 资产质素
S6-)N(3| assets realization 资产变现
@k:f(c assets refinancing arrangement 资产再集资安排
9z7^0Ruw assets securitization 资产证券化
x)0g31 4 9 assets situated outside Hong Kong 在香港以外地方的资产
9t@^P^}=\m assets stripping 削减资产；拆卖资产
?h UC# { assets value 资产值
4GWt.+{J$ assignee 承让人
YV t#( jl assignment 转让；转让书；转让契
@s!9 T assignment of interest 权益转让
p'UY H t assignment of letters patent and trade mark 专利证书及商标转让
]:`q/iS& assignment of property 物业转让；物业转让书
:q=u+h_ assignment right 转让权
02E-|p ; assignor 转让人
"& ?F 6Pi associate 有联系的人；有关连人士；相联者；合伙人；联系人
3Tze`Q 9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
y~'F9E!i associate member 附属会员
q !\Ht2$b associated body corporate 相联法人团体
d%_v
eVIe associated company 相联公司；联属公司
]. 53t"* associated corporation 相联法团
(pM5B8 U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N %N % 公认会计师公会〔英国〕
f!hQ "1[ Association of Futures Exchange Brokers 香港期货经纪协会
^2E\{$J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fkE4 [X7f association of underwriters 承保人组织
p\I,P2on assumption of control 接管
%7 =B?c | assurance 担保；保险；转易；转易书
,73 kh assurance of interest 权益的转易
)\!_ `ob at 19XX price 按一九ＸＸ年价格计算
'9^+J7iO(+ at a discount 按赔价计算；按贴水价格计算；打折扣
9EzXf+f at a premium 按溢价计算；按升水价格计算
vmdu9"H
at call 通知付款；按通知
h(]aP<49L at constant market price 按固定市价计算
D yv 6K_, at constant price 按固定价格计算
v}p'vh^8B at cost 按成本计算
h|OqM:J; at current market price 按当时市价计算；按现时市价计算
yO Ed8 at current price 按当时价格计算；按现时价格计算
MGpP'G:v at factor cost 按要素成本计算；按生产要素成本计算
D /ysS$!{ at money-of-the-day price 按付款当日价格计算
FEj{/ at or better 按指定或较佳价位〔买卖指令〕
H.|v ^e at par 按面值计算；平价
`tA~"J$32l at sight 见票即付
KdU!wsKfG at the close 按收市盘
&!>
)EHGV at the opening 按开市盘
,l`4)@{G attestation 见证；见证条款
x 95[*[ at-the-money option 平价期权
rX*4$d0 attorney 受权人；受托代表人
$" &0 attornment 新拥有人承认书
am,UUJ+h> attributable profit 可归属利润
rFJ(t 7\9h attributable share value 可归属股份价值
7U68|\fI! Auckland Stock Exchange 奥克兰证券交易所
Nd!0\ "AE auction 拍卖
4_qd5K+n" auctioneer 拍卖商
; (I(TG audit 审计；核数
Ut:>'TwG Audit Commission 审计署
lc1?Vd$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U-/-aNJ]U 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〕
@+II@[ _lT audit review 帐目审查
_kUf[& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@IL_ audited account 审计帐目；经审计的帐目
=d>^q7 s audited annual account 经审计的周年帐目
# \9sCnb audited balance sheet 经审计的资产负债表
#T<<{ RA auditor 核数师；核数主任；审计师
w@&g9e6E auditor's certificate 核数师证明书；审计师证明书
"@: b' m auditor's report 核数师报告；审计师报告
k( l Aussie bond 澳元债券
J6pQ){;6 austerity budget 紧缩预算
.ko8`J%%M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VZ"W_U, Australia All Ordinaries Index 澳洲所有普通股票指数
W,&z:z> Australian Dollar [AUD] 澳元
L=Cm0q 3 v Australian Options Market 澳大利亚期权市场
UHr0J jQK Australian Securities Commission 澳洲证券事务监察委员会
y4* }E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3LXS}~& Australian Stock Exchange 澳大利亚证券交易所
*s4h tt Austrian Schilling [ATS] 奥地利先令
57r ?`'#* authentication 认证；鉴证
bxX[$q authority to purchase 委托购买证；委购书
&w\E*$ authorization 认可；核准；授权；授权书
mqL&b mT authorization by direction 指示授权
iW.4'9 authorization by instruction 指令授权
On%21L;JG authorization by warrant 令状授权
H c .r/ authorization of unit trust 单位信托的认可
(p4|,\+ authorized agent 指定代理人
9_yO 6)` authorized capital 法定资本
+$ Q.N{LV authorized clerk 出市员
bvdAOvxChW authorized dealer 认可交易商
pqmb&"l authorized financial institution 认可财务机构
.b'o}DLa authorized fund 认可基金
ygt7;};! authorized fund house 获授权的基金公司；认可基金公司
cQ kH4>C~ authorized institution 认可机构
awP
']iE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4o7(cP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N7%iz+ authorized insurer 获授权保险人；获认可承保人
,\*P pcU authorized investment 特准投资项目
< >3}<i<[& authorized person 获授权人
eu!B
, authorized representative 获授权代表
Fkgnc{NI authorized share capital 法定股本
xWkCP2$?P automated quotation system 自动报价系统
+EI+ @hS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-h=K]Y{ ` 自动交易系统〔香港期货交易所有限公司〕
T)%34gN automatic adjustment mechanism 自动调整机制
9
Yv;D om automatic adjustment system 自动调整系统
3Z?"M Automatic Clearing House 自动票据交换所
&)F8i# M automatic exchange rates accumulation system 自动化汇率累集系统
OcR6\t' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r!Ujy . R automatic teller machine [ATM] 自动柜员机
{2u#Q 7]| autopay 自动转帐
aLr\Uq,83 available assets 可用资产
&YMz3ugI available fiscal reserve 现存财政储备
Ejc%D SG available profit 可用利润
5I #L|+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TR2X' `:O average 平均；平均数；海损
CX](^yU_ average basic salary 平均基本薪金
z"4UObVs average consumer expenditure 平均消费开支；一般消费开支
~!o\uTV r average cost 平均成本
^kg[n908Nw average cost of land production 增辟土地平均成本
w74 )kIi average daily turnover 平均每日成交额
EW;R^?Z average daily wage rate 平均每日工资率
a.P7O!2Lp average expenditure pattern 平均开支模式
}T<[JXh=J average growth rate 平均增长率
);4lM%] eb average net fixed assets 固定资产平均净值
r>v_NKS]t average of relatives 相对价格平均数
MQD%m ;[s average price 平均价格
i 3C5"\y average propensity to consume 平均消费倾向；一般消费倾向
"Mt4~vy average propensity to save 平均储蓄倾向；一般储蓄倾向
w!$|IC average rate 平均率
K$>C*?R average revenue 平均收入；平均收益
H.\gLIr average stock 平均库存；平均存货
C>%2'S^.b average yearly rent 平均年租
Rw4"co6 avoidance of double taxation 避免双重课税
u= a5Z4 N' avoidance of tax 避税
