A:
/Ci*Az P A share Ａ股；甲类股份
8T)&`dM6P~ abatement of tax 减税；减扣免税额
*Lqg=9kzr ABN AMRO Bank N.V. 荷兰银行
7JJ/D4uT above-the-line expenditure 线上项目支出；经常预算支出
$ Xm6N@ above-the-line receipt 线上项目收入；经常预算收入
q$( 5Vd : ABSA Asia Limited 南非联合亚洲有限公司
bg,9@ }"F absolute change 绝对数值变更
5{e, L>H< absolute expenditure 实际开支
|*/[` |*G absolute guideline figure 绝对准则数字
3DgsI7-F absolute interest 绝对权益
sZ,Y60s8a absolute order of discharge 绝对破产解除令
L"jY+{oLIJ absolute profit margin 绝对利润幅度
B.r4$:+jb2 absolute value 实值；绝对值
Ian[LbCWB absolutely vested interest 绝对既得权益
QqNW}: # absorbed cost 已吸收成本；已分摊成本
c 9qR'2 absorption 吸收；分摊；合并
j]|U absorption rate 吸收率；摊配率；分摊率
\s"U{N- ACB Finance Limited 亚洲商业财务有限公司
4(6b(]G'# acceptable form of reciprocity 合理的互惠条件
P O :"B6 acceptable rate 适当利率；适当汇率
W14F acceptance agreement 承兑协议
, GWNL m\5 acceptance for honour 参加承兑
k3?rp`V1 acceptor 承兑人；接受人；受票人
;W >Cqg= acceptor for honour 参加承兑人
c~QS9)=E accident insurance 意外保险
=OIw*L8C"I Accident Insurance Association of Hong Kong 香港意外保险公会
qy)_wM accident insurance scheme 意外保险计划
WrPUd{QM accident year basis 意外年度基准
/sM~U q? accommodation 通融；贷款
H{J'#
9H accommodation bill 通融票据；空头票据
g~V +4+ accommodation party 汇票代发人
n Ox4<Wk& account balance 帐户余额；帐户结余
lif&@o f account book 帐簿
FR2=
las"z account collected in advance 预收款项
\^I>Q _LU account current book 往来帐簿
q9w~A-Oh`1 account of after-acquired property 事后取得的财产报告
RrU BpqA account of defaulter 拖欠帐目
bVP"(H] account payable 应付帐款
rc&%m account payee only [A/C payee only] 只可转帐；存入收款人帐户
_@S`5;4x account receivable 应收帐款
xGTP;NT_H account receivable report 应收帐款报表
ljl^ GFo account statement 结单；帐单；会计财务报表
@36u8pE account title 帐户名称；会计科目
z [`@}}Q accountant's report 会计师报告
Zo1,1O Accountant's Report Rules 会计师报告规则
;XM{o:1Y[ accounting and auditing procedure 会计与审计程序；会计与核数程序
F}Vr:~ Accounting Arrangements 《会计安排》
2'=T[<nNB accounting basis 会计基础
ifN64`AhRX accounting by Official Receiver 破产管理署署长呈交的帐目
uq z]J$ Accounting Circular 《会计通告》
}D+}DPL{^ accounting class 会计类别
X7k.zlH7T accounting date 记帐日期；会计结算日期
iq(
)8nxi accounting for money 款项核算
`al<(FwGE Accounting Officer 会计主任
rZ8`sIWQt accounting period 会计报告期；会计期
bfo[" accounting policy 会计政策；会计方针
cw iX8e"3 accounting practice 会计惯例
45hF`b>%, accounting principle 会计准则
ca+5 =+X7 accounting record 会计记录
{o(j^@ accounting report 会计报告
q,
O$ %-70 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
n ; {76Q Accounting Society of China 中国会计学会
;a:[8 Yi accounting statement 会计报表
LL:_L< accounting system 会计制度；会计系统
%*BlWk !Q accounting transaction 会计事项；帐务交易
>EY3/Go> accounting treatment 会计处理
vpmj||\ - accounting year 会计年度
.\>v0Du accretion 增值；添加
MEB it accrual 应计项目；应累算数目
cnTaJ/o accrual basis 应计制；权责发生制
I? ,>DHUX accrual basis accounting 应计制会计；权责发生制会计
I`NjqyTW accrue 应累算；应计
$D G?M6 accrued benefit 应累算利益
~69&6C1Ch accrued charges 应计费用
w@,zFV accrued cumulative preference share dividend 应累算的累积优先股股息
P.gb 1$7< accrued expenses 应累算费用
'7O3/GDK accrued interest payable 应付利息；应计未付利息
Gea\,{E9xA accrued interest receivable 应收利息；应计未收利息
13taF V dU accrued right 累算权益
$ X q!L accruing profit 应累算的利润
1GzAG;UUo6 accumulated fiscal reserve 累积财政储备
,v"YqD+GC5 accumulated profit 累积利润；滚存溢利
6Ybg^ 0m accumulated reserve 累积储备
T=ev[ mS accumulation of surplus income 累积收益盈余
W6Y]N/v3> acquired assets 既得资产
JtER_(. acquisition 收购；购置；取得
AK@9?_D acquisition cost 购置成本
/Rl6g9} acquisition expenses 购置费用
3Z1 CWzq( acquisition of 100% interest 收购全部股权
O({2ivX acquisition of control 取得控制权
` V##Y acquisition of fixed assets 购置固定资产
.V,@k7U,V acquisition of shell “买壳”
FSND>\> acquisition price 收购价
p, #o<W act of God 天灾
eA<0$Gs,h acting partner 执事合伙人
!KUi\yQ1 active market 买卖活跃的市场；交投畅旺的市场；旺市
#\=F O> active partner 积极参与的合伙人
% >=!p active trading 交投活跃
B
{>7-0 actual circulation 实际流通
e%b6(% actual cost 实际成本
u?C#4 actual expenditure 实际开支；实际支出
wb0L.'jyR) actual income 实际入息；实际收入；实际收益
WlU0:(d actual market 现货市场
VV lr*` actual price 现货价；实际价格
z4N*b "QF actual profit 实际利润
wpN=,&! actual quotation 实盘；实际价位；实际报价
q@{Bt {$x actual year basis 按实际年度计算
lnjXD oVb< actuals 实货
5 sX+~Q actuarial investigation 精算调查
vam;4vyu actuarial principle 精算原则
7' Mm205\ actuarial report 精算师报告
$ ` "" Actuarial Society of Hong Kong 香港精算学会
Hl,W=2N actuarial valuation 精算师估值
*WuID2cOI actuary 精算师
Z.L c>7o ad referendum agreement 暂定协议；有待覆核的协定
'tH_ p ad valorem duty 从价税；按值征税
s%W C/ZK ad valorem duty system 从价税制
,y#Kv|R ad valorem fee 从价费
;=MU';o ad valorem tariff 从价关税
K|epPGRr additional allowance 额外免税额
{z{bY\ additional amount for unexpired risk 未过期风险的额外款额
yK=cZw%D additional assessable profit 补加应评税利润
.6Pw|xu`Pw additional assessment 补加评税
5?x>9C a additional commitment 额外承担
wfH^<jY)E additional commitment vote 额外承担拨款
I`!<9OTBj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6^`1\
# f additional dependent parent allowance 供养父母额外免税额
F'21jy& additional provision 额外拨款
BI%$c~wS additional stamp duty 附加印花税
< J`0 additional tax 补加税罚款；补加税款
.:F%_dS D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8]9%*2"! adjudged bankrupt 被裁定破产
;>Ib^ov adjudicated bankrupt 裁定破产人
@J/K-.r adjudication fee 裁定费；评定印花税额手续费；评估契据费
koug[5T5 adjudication of bankruptcy 裁定破产；宣告破产
) AvN\sC adjudication of insolvency 裁定无力偿还债务
glD u2a,Q adjusted actual 经调整的实数；调整后的实数
3c a (i/c adjusted current assets 经调整的流动资产；调整后的流动资产
{ttysQ- adjusted figure 经调整的数字；调整后的数额
[D I+~F adjusted liabilities 经调整的负债；调整后的负债
?82x dp g adjusted loss 经调整的亏损；调整后的亏损
7fZDs j: adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
= %TWX[w adjusted profit 经调整的利润；调整后的利润
9d x/hFA adjusted surplus 经调整的盈余额；调整后的盈余额
)
b (B adjusted value 经调整的价值；调整后的价值
<eWf< adjustment 调整；修订；理算〔保险〕
ZbdZ rE$ adjustment centre 调剂中心
X4~y 7 adjustment lag 调整过程的时间差距；调整时差
X aMJDa|M adjustment mechanism 调整机制
3`DQo%< adjustment of loss 亏损调整
g,!L$,/F adjustment process 调整过程；调整程序
VAHh~Q6 ;e adjustment range 调整幅度
5@ ~
Q^r:% administered exchange rate 受管制汇率
V2wb%;q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M /"I2m
administration expenses 行政费用
s Z].8. administration fee 手续费；行政费
ig/xv administration in bankruptcy 破产管理
cK( C&NK administration order 遗产管理令
GjvOM y administrator 管理人；遗产管理人
Jdj2~pTq administrator of the estate 遗产管理人
I&x= ; admission of debt 债项承认书
3YR!Mq$|~ admission of proof 接纳债权证明
0AL=S$B) advance 放贷款项；垫付款项；预支款项；预付款项
p8Qk 'F=h advance account 暂支帐目；预付款帐户
|v 3T! advance compensation 预付补偿金
v dc\R? advance from shareholder 股东垫款
gCB |DY advance pending reimbursement 预支以待日后付还
x??+~$}\*- advanced economy 先进经济体系
| ATvS2 advancement 预付；预付财产
+%h8r5o1 advances warrant 垫款令
c(xrP/yOwi advancing 贷出
286jI7 T adverse balance 逆差
,l\- xSM adverse exchange 逆汇
L>Fa^jq5 advertisement addressed to shareholders 在报章刊登的致股东通告
86=}ZGWd advice for collection 托收通知书
_-K2 /6zy advice of drawing 提款通知书；汇票通知书
#lL^?|M advice of payment 付款通知
UGV+/zxIM Advisory Committee [Securities and Futures Commission]
;n*.W|Uph 谘询委员会〔证券及期货事务监察委员会〕
=O5pY9UO Advisory Committee on Diversification 经济多元化谘询委员会
TrEu'yxy8* affidavit 誓章；遗产申报誓章
kTOzSiq affidavit of no receipt 述明无收款的誓章
( R=:X+ k affiliate 联号；联营公司；附属公司
f<d`B]$( affiliated company 附属公司；联号；联营公司
s<<ooycBrQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
];[}:f affordability 负担能力
dO!
kk"qn African Development Bank [AfDB] 非洲开发银行
^Bik V after-acquired property 事后取得的财产
*a v<E after-hours dealing 市后交易
hj* pTuym after-tax profit 税后盈利；税后利润；税后溢利
%K=?@M9i agency agreement 代理协议
<lPm1/8 agency expenses 代理机构的开支
*v !9MU9[( agency fee 代理费
BYL )nCc Agency Law 《代理法》
/T0F"e)Ci agent 代理人；承销人
1Y\DJ@lh agent of company 公司代理人
) j#`r/ agent's fee 代理人费；经纪费
FpmM63$VN[ aggregate 总计；总数；总体数字
2*;~S4 4 aggregate amount 总款额；总额
*v^Jb/E315 aggregate assets and liabilities 总体资产与负债
3nO]Ge"w'n aggregate at constant price 按固定价格计算的总体数字
P64PPbP aggregate demand 总需求
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f-Wde aggregate gross position 总持仓量
pP&7rRhw aggregate limit 总限额
\kL 3.W_ aggregate of salaries tax 合计薪俸税
-P$PAg5"2 aggregate performance 总体表现；总体业绩
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aggregate supply 总体供应
N X*Q F+ aggregate surplus 总盈余
O`IQ(,yef aggregate total 整体总额
) -I { ^( aggregate value 总值；合计价值
[Kg+^N% + aggregated basis 合计基准
u&Yz[)+b=g aggregated net chargeable income 合计应课税入息实额
qd ~BnR$= aggregation 合并计算；合计；总和
;#W2|'HD aggregation of incomes of husband and wife 夫妇入息合并计算
5}l[>lF aggregation of property 财产的总和
u5`u>.! agio 差价；贴水
Q%`@0#"]Sv 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》
t6 "%3#s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r=
`Jn6@ 《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》
^1I19q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|.: q 《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》
RB7tmJ c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^,TO#%$iE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
MS~(D.@ZS agreement for a settlement 授产协议
Y8~"vuIE5 agreement for assignment 转让协议
V(I8=rVH agreement for sale 售卖协议；买卖协议
QOGvC[*`<T agreement for sale and purchase 买卖协议
{I%cx Q#y agreement for the payment of interest 支付利息协议
? =Z? 6fw agreement for the repayment of money 还款协议
J5K^^RUR agreement of reinsurance 再保险协议
@1roe
G Agricultural Bank of China 中国农业银行
_aSxc)? air passenger departure tax 飞机乘客离境税
K<3A1'_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X] TG<r airport tax 机场税
)hsgC'H{~] alcohol duty 酒精税
O3,jg |, alienation 让与；让渡；转让
TQF| a\M' alimony 生活费；赡养费
EeE7#$l All Ordinaries Index [AOI] 所有普通股指数
D0-3eV - all risks 全险；综合险
z#wkiCRYm All Sales Record for Stock Market 《股票市场成交报告》
T4U ev*A Allied Capital Resources Limited 新联财务有限公司
<44G ]eb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DMr\ TN allocation letter 拨款信件
oWT 3apGO allocation of fund 分配款项；预留款项
y'.p&QH'` allocation of profit 利润分配；溢利分配
sUO`u qZV allocation warrant 拨款令
r(TIw%L$ allotment 分配；配股
,]F,Uu_H7 allotment notice 股份配售通知；配股通知
W aRw05r allotment of shares 股份分配
76{ G'}B allowable 可获宽免；免税的
Jq-]7N%k/ allowable business loss 可扣除的营业亏损
7;(`MIFXs allowable expenses 可扣税的支出
^}=,g allowance 免税额；津贴；备抵；准备金
~Fcm[eo C allowance for debts 债项的免税额
\';gvr| allowance for depreciation by wear and tear 耗损折旧免税额
Ty?c C ** allowance for funeral expenses 殡殓费的免税额
q6luUx,@m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*H n8)x}E allowance for repairs and outgoings 修葺及支出方面的免税额
kS);xA8s] allowance to debtor 给债务人的津贴
j_?FmX
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$ bR~+C alternate trustee 候补受托人
h7Kzq{$ amalgamation 合并
pz}.9 yI8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%YscBG ambit of charges 征税范围；收费范围
Czu9o;xr amended valuation 经修订的估值
)qw &%sO + American Commodities Exchange 美国商品交易所
CY5Z{qiX American Express Bank Limited 美国运通银行
)m T<MkP American Stock Exchange 美国证券交易所
S9y} amortization 摊销
v@L;x [Q amount due from banks 存放银行同业的款项
U?Zq6_M& amount due from banks abroad 存放海外银行同业的款项
6<QQ@5_ amount due from holding companies 控股公司欠款
@Cyvf5|bL amount due from local banks 存放本港银行同业的款项
4xje $/_d
amount due to banks 银行同业的存款
W SB 0~+ amount due to banks abroad 海外银行同业的存款
sY&IquK^ amount due to holding companies 控股公司存款
B~ GbF*j amount due to local banks 本港银行同业的存款
.* Y amount due to outport banks 外埠银行同业的存款
*i%.;Z" amount for note issue 发行纸币的款额
=8.
,43+ amount of bond 担保契据的款额
X&`t{Id?6 amount of consideration 代价款额
E{`fF8]K amount of contribution 供款数额
45c $nuZ amount of indebtedness 负债款额
*] )
`z8Ox amount of principal of the loan 贷款本金额
]h+j)J}[A amount of rates chargeable 应征差饷数额
R
'zW YQ amount of share capital 股本额
FcU SE amount of sums assured 承保款额
R__OP`! amount of variation 变动幅度
hL{KRRf> amount of vote 拨款数额
8OU\V5i[,q amount payable 应付款额
7`'Tb p amount receivable 应收款额
"<1{9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/(*q}R3Kfo analysis 分析
!l8PDjAE ancillary risk 附属风险
Wd: uV annual account 周年帐目；周年帐目报表；年度决算；年结
Ve; n}mJ? annual accounting date 年结日期
kdeWip6Y annual allowance 每年免税额；年积金；年度津贴；年津
(hbyEQhF annual balance 年度余额
fIU#M]Xx annual disposable income 每年可动用收入
}S-O& Z annual estimates 周年预算
_]H&,</ annual fee 年费
yvB. &<]No annual general meeting 周年大会
Z@!+v 19^ annual growth rate 年增率；每年增长率
e* NnVys annual long-term supplement 长期个案每年补助金
H<,gU`&R annual pensionable emolument 可供计算退休金的年薪
$'M!HJxb annual report 年报
iqWQ!r^ Annual Report on the Consumer Price Index 《消费物价指数年报》
on `3&0,. annual return 周年报表；周年申报表；每年报税表格
6LIJ Q Annual Return Rules 《周年报表规则》
HIZe0%WPw annual review of consumer prices 每年消费物价回顾
Kn1a>fLaJ_ annual roll-forward basis 逐年延展方式
E ~<JC"] annual salary 年薪
] (8[}CeL annual statement 年度报表；年度决算表
'5$b-x6 F 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
>|UOz& annuitant 年金受益人
j A%u 5V annuity 年金
/*mI<[xb annuity contract 年金合约
^<2p~h0
\ annuity on human life 人寿年金
8&slu{M-
t antecedent debt 先前的债项
+ cN8Y}V ante-dated cheque 倒填日期支票
X
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'h anticipated expenditure 预期开支
1mG- } anticipated net profit 预期纯利
2P0*NQ anticipated revenue 预期收入
s;Q!X ?Q anti-inflation measure 反通货膨胀措施
@\#td5' anti-inflationary stance 反通货膨胀立场
/PIcqg apparent deficit 表面赤字
} o`76r DN apparent financial solvency 表面偿债能力
H G^'I+Yn apparent partner 表面合伙人
vXje^>_6 application for personal assessment 个人入息课税申请书
`b$.%S8uj= application of fund 资金应用
~Mxvq9vaD application to release as liquidator and to destruct the books of accounts and documents
wb l& 申请免除清盘人职务及毁灭帐簿与文件
XwaXdvmK appointed actuary 委任精算师
0 kW,I appointed auditor 委任核数师；委任审计师
/k3:']G, s appointed trustee 委任的受托人
S"H2 7
appointer 委任人
KbeC"mi apportioned pro rata 按比例分摊
%EB/b apportionment 分配；分摊
cbTm'}R(G Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Pd Wx|y{% apportionment formula 分摊方程式
5=ryDrx apportionment of estate duty 遗产税的分摊
7qS)c}Q\ appraisal 估价；评估
S)@j6(HC4 appreciable growth 可观增长
sQZhXaMa $ appreciable impact 显着影响
9G2Fs M|, appreciable increase 可观增长
I; rGD^ appreciation 增值；升值
c]!V'#U appreciation against other currencies 相对其他货币升值
WH^%:4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n U7[c| = appreciation tax 增值税
6Z"X}L,* appropriation 拨款；拨用；拨付
}N52$L0[ appropriation account 拨款帐目
^iV)MT T Appropriation Bill 拨款法案
A.w.rVDD appropriation-in-aid system 补助拨款办法
6D3B^.r j] approved assets 核准资产
X"%gQ.1|{j approved basket stock 认可一篮子证券
)9]P M A?u approved budget 核准预算
1$h,m63) approved charitable donation 认可慈善捐款
vnuN6M{ approved charitable institution 认可慈善机构
Ig{0Z"> approved currency 核准货币；认可货币
nX8v+:&} approved estimates 核准预算
c-sf g>0 ^ approved estimates of expenditure 核准开支预算
scV5P Uq approved overseas insurer 核准海外保险人
1?l1:}^ L approved overseas trust company 核准海外信托公司
U]rRQ
d/:; approved pooled investment fund 核准汇集投资基金
do'GlU oMC approved provident fund scheme 认可公积金计划
)vlhN2 iv approved provision 核准拨款
rYk0
ak approved redeemable share 核准可赎回股份
wUJc mM; approved regional stock 认可地区性证券
r5^eNg k approved retirement scheme 认可退休金计划
k+*u/neh approved subordinated loan 核准附属贷款
x]j W<A arbitrage 套戥；套汇；套利
%8v\FS arbitrageur 套戥者；套汇者
1< ?4\?j arbitrary amount 临时款项
S3J^,*' arrangement 措施；安排；协定
n + M <\ arrears 欠款
6ik$B arrears of pay 欠付薪酬
'~ 47)fN arrears of revenue 逾期未收税款；逾期未收的帐项
E!F^H^~$8 articles of association 组织章程；组织细则；组织章程细则
) )Za&S*< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:g/tZd$G5 ascertainment of profit 确定利润
uPvEwq*
C "Asia Clear" “亚洲结算系统”
{oL>1h,%3? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{{!-Gr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~"A0Rs= Asian Development Fund [ADF] 亚洲发展基金
%(Icz ? Asian dollar bond 亚洲美元债券
);YDtGip J Asian dollar market 亚洲美元市场
#w=~lq)9 Asian dollar rate 亚洲美元利率
eyxW 0}[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2~[juWbz Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[nh>vqum asked price 沽盘；喊价；索价；卖方报价
m]&SN z= assessable income 应评税入息
t6t! t* jO assessable loss 应评税亏损
7d\QB (~ assessable profit 应评税利润
#\ErY3k 6& assessable value 应评税值
l U] nd[x assessed profit 估定利润
7t3!) a|lI assessed value 经评估价值
+ZX{>:vo assessment 评税；评定；估价；评税单
# f\rt
assessment number 评税编号；估价编号
8 zb /xP> assessment of additional tax 补加税评税
%z$#6?OK^ assessment of performance 业绩评估；实绩评价
5bb(/YtFy Assessor 评税主任
5mR 1@ asset price bubbles 资产价格泡沫
J . <F"r> asset-backed securities 具资产保证的证券
| V(0GB assets accretion 资产增值
yt2PU_), assets and liabilities 资产与负债
6L~n.5B~o assets betterment statement 资产递增表；资产改进表
E?@m?@*/ assets lending 实物放款；有抵押贷款
Cvd N"k assets of the company passing on the death 死者去世时转移的公司资产
-:rUw$3J assets pledged as security for liabilities 用作负债抵押的资产
wuo,kM assets portfolio 资产投资组合
8 F hdN assets price 资产价格
iURe( [@ assets quality 资产质素
B-mowmJ3dg assets realization 资产变现
}-2|XD%] assets refinancing arrangement 资产再集资安排
|':{lH6+1 assets securitization 资产证券化
_"{Xi2@H assets situated outside Hong Kong 在香港以外地方的资产
HVAYPer H assets stripping 削减资产；拆卖资产
{4PwL Cy assets value 资产值
GA.8@3 assignee 承让人
z(~_AN M4, assignment 转让；转让书；转让契
E*lxVua assignment of interest 权益转让
moE2G?R assignment of letters patent and trade mark 专利证书及商标转让
eJX#@`K assignment of property 物业转让；物业转让书
!'O@2{? B assignment right 转让权
3(UVg! t assignor 转让人
%}T6]S)%u associate 有联系的人；有关连人士；相联者；合伙人；联系人
H;"4 C8K7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
! `r$"}g associate member 附属会员
ajpX L associated body corporate 相联法人团体
8?C5L8) associated company 相联公司；联属公司
47B&s
associated corporation 相联法团
5-A\9UC*@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_VXN#@y 公认会计师公会〔英国〕
"gwSJ~:ds Association of Futures Exchange Brokers 香港期货经纪协会
Yr|4Fl~U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!Z6{9sKR=] association of underwriters 承保人组织
o !7va " assumption of control 接管
Ea=P2:3* assurance 担保；保险；转易；转易书
2t,zLwBdnJ assurance of interest 权益的转易
," ql5Q4 at 19XX price 按一九ＸＸ年价格计算
cc3 4e at a discount 按赔价计算；按贴水价格计算；打折扣
*lb<$E]="! at a premium 按溢价计算；按升水价格计算
>-c8q]()ly at call 通知付款；按通知
LIrb6g&xj_ at constant market price 按固定市价计算
T^q
0'#/ at constant price 按固定价格计算
L: x-%m%w at cost 按成本计算
: E?V. at current market price 按当时市价计算；按现时市价计算
Vw"\{` at current price 按当时价格计算；按现时价格计算
tf G@&&%9 at factor cost 按要素成本计算；按生产要素成本计算
fc@A0Hf at money-of-the-day price 按付款当日价格计算
IR bfNq^: at or better 按指定或较佳价位〔买卖指令〕
WF "k[2 at par 按面值计算；平价
#LCb at sight 见票即付
LgYq.>Nl9 at the close 按收市盘
[00m/fT6 at the opening 按开市盘
,+ ~W4<f attestation 见证；见证条款
I}Q2Vu< at-the-money option 平价期权
J=yTbSN\v attorney 受权人；受托代表人
3uMy]HUQ attornment 新拥有人承认书
DTs;{c attributable profit 可归属利润
+/\6=).\ attributable share value 可归属股份价值
B erwI
7!= Auckland Stock Exchange 奥克兰证券交易所
l;V173W=& auction 拍卖
tMe ~vq[ auctioneer 拍卖商
E} .^kc[(4 audit 审计；核数
%>s |j'{ Audit Commission 审计署
@ .KGfNu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
FPTK`Gd0 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
h7@6T+#WoT audit review 帐目审查
g
`4<9RMun Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mV m Gg, audited account 审计帐目；经审计的帐目
cj@koA' audited annual account 经审计的周年帐目
DL.!G audited balance sheet 经审计的资产负债表
?1".;foZ auditor 核数师；核数主任；审计师
_XT pU auditor's certificate 核数师证明书；审计师证明书
/7LR;>B j auditor's report 核数师报告；审计师报告
-^wl>}#*T3 Aussie bond 澳元债券
=Runf
+} austerity budget 紧缩预算
|&jXp%4T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Rva$IX ^] Australia All Ordinaries Index 澳洲所有普通股票指数
C.QO#b Australian Dollar [AUD] 澳元
~;] d"' Australian Options Market 澳大利亚期权市场
mcok/,/ Australian Securities Commission 澳洲证券事务监察委员会
"I TIhnE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lRdChoL$2 Australian Stock Exchange 澳大利亚证券交易所
6zn5UW#q Austrian Schilling [ATS] 奥地利先令
5:U so{ authentication 认证；鉴证
F<w/PMb authority to purchase 委托购买证；委购书
ZG@q`<:j authorization 认可；核准；授权；授权书
!%> 7Dw(kt authorization by direction 指示授权
bN88ua}k{ authorization by instruction 指令授权
iR0y"Cii authorization by warrant 令状授权
O1kl70,`R authorization of unit trust 单位信托的认可
]{L jRSV authorized agent 指定代理人
XZwK6F)L authorized capital 法定资本
"*H`HRi4T authorized clerk 出市员
WjjB<YKzF authorized dealer 认可交易商
u-C)v*# L authorized financial institution 认可财务机构
i@CxI<1' authorized fund 认可基金
L.WljNo authorized fund house 获授权的基金公司；认可基金公司
39jG8zr=Z[ authorized institution 认可机构
TB^$1C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w*MpX
U< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V1JIht>Opo authorized insurer 获授权保险人；获认可承保人
.{ KVMc authorized investment 特准投资项目
Lh<).<S authorized person 获授权人
6 aV_@no.C authorized representative 获授权代表
hpJ-r authorized share capital 法定股本
PYzvCf`? automated quotation system 自动报价系统
&VcV$8k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]+$?u&0?w 自动交易系统〔香港期货交易所有限公司〕
W}1
;Z(.* automatic adjustment mechanism 自动调整机制
Tb-F]lg$ automatic adjustment system 自动调整系统
.}*" Nv Automatic Clearing House 自动票据交换所
snikn& automatic exchange rates accumulation system 自动化汇率累集系统
i 3SHg\~Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2:= automatic teller machine [ATM] 自动柜员机
,v&(Y Od autopay 自动转帐
4Z,!zFS$` available assets 可用资产
_-F s# f8 available fiscal reserve 现存财政储备
o8vug$=Z available profit 可用利润
nNU2([ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4H<lm*! ^ average 平均；平均数；海损
2Wb]4- average basic salary 平均基本薪金
F }q c0 average consumer expenditure 平均消费开支；一般消费开支
Hq 188< average cost 平均成本
T,tdL
N- average cost of land production 增辟土地平均成本
j8` BdKg average daily turnover 平均每日成交额
u~-8d;+?y average daily wage rate 平均每日工资率
eR" <33{ average expenditure pattern 平均开支模式
BF <ikilR average growth rate 平均增长率
NgCvVWto average net fixed assets 固定资产平均净值
@ry _nKr9 average of relatives 相对价格平均数
/H==Hm/ average price 平均价格
*WT`o > average propensity to consume 平均消费倾向；一般消费倾向
AzxXB average propensity to save 平均储蓄倾向；一般储蓄倾向
C>w|a average rate 平均率
= 9] ~ yt average revenue 平均收入；平均收益
B93+BwN>95 average stock 平均库存；平均存货
vZoaT|3
G] average yearly rent 平均年租
eGH aY4| avoidance of double taxation 避免双重课税
} >X~ avoidance of tax 避税
