A:
H +-9R A share Ａ股；甲类股份
1 [dza5 abatement of tax 减税；减扣免税额
J5IQ ABN AMRO Bank N.V. 荷兰银行
n;4` IK| above-the-line expenditure 线上项目支出；经常预算支出
eja_+`cJ above-the-line receipt 线上项目收入；经常预算收入
z$;z&X$j ABSA Asia Limited 南非联合亚洲有限公司
DN!:Rm uc absolute change 绝对数值变更
oc>,5 x absolute expenditure 实际开支
)x#^fN~ 7` absolute guideline figure 绝对准则数字
\Z<' u; absolute interest 绝对权益
J,k9?nkY / absolute order of discharge 绝对破产解除令
;Cm%<vW4! absolute profit margin 绝对利润幅度
HJM- ;C]( absolute value 实值；绝对值
->:G+< absolutely vested interest 绝对既得权益
2{g~6 U. absorbed cost 已吸收成本；已分摊成本
vxK} f*d absorption 吸收；分摊；合并
=3Y?U*d absorption rate 吸收率；摊配率；分摊率
FjVC&+c ACB Finance Limited 亚洲商业财务有限公司
)9J&M 6LX acceptable form of reciprocity 合理的互惠条件
'Aai.PE: acceptable rate 适当利率；适当汇率
YWjw`,EA( acceptance agreement 承兑协议
$Y 7q2 acceptance for honour 参加承兑
< JA5.6<= acceptor 承兑人；接受人；受票人
#\ o
VbVq acceptor for honour 参加承兑人
3-srt^>w* accident insurance 意外保险
r0}Z&>]66N Accident Insurance Association of Hong Kong 香港意外保险公会
%6HDLG6@^} accident insurance scheme 意外保险计划
6 C;??Y>b accident year basis 意外年度基准
L<*wzl2Go accommodation 通融；贷款
or>5a9pj accommodation bill 通融票据；空头票据
|h@'~ c accommodation party 汇票代发人
79=w]y account balance 帐户余额；帐户结余
}JoCk{<31 account book 帐簿
~ 8RN account collected in advance 预收款项
(Z;-u+ }. account current book 往来帐簿
rl[&s\[ account of after-acquired property 事后取得的财产报告
}`M[%]MNc account of defaulter 拖欠帐目
C4]v q+ account payable 应付帐款
h )fi9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
z^O>'9# account receivable 应收帐款
jv?`9 {- account receivable report 应收帐款报表
T)qD}hl account statement 结单；帐单；会计财务报表
Mo0+"` account title 帐户名称；会计科目
&Nt4dp`qj accountant's report 会计师报告
Zm^4p{I%o* Accountant's Report Rules 会计师报告规则
OcwD<Xy accounting and auditing procedure 会计与审计程序；会计与核数程序
S~/zBFo- Accounting Arrangements 《会计安排》
}LN +V~ accounting basis 会计基础
bwS1YGb accounting by Official Receiver 破产管理署署长呈交的帐目
:dLfM)8 } Accounting Circular 《会计通告》
*dL!)+:d accounting class 会计类别
E_MGejm@ accounting date 记帐日期；会计结算日期
N)WAzH accounting for money 款项核算
xm6cn\e Accounting Officer 会计主任
2mWW0txil accounting period 会计报告期；会计期
`)/G5 fB accounting policy 会计政策；会计方针
wZ5 + H%x accounting practice 会计惯例
|#Z:v1]" accounting principle 会计准则
Ir }r98lz accounting record 会计记录
,?P @ :S<8 accounting report 会计报告
%70sS].@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1zl6Rw k^o Accounting Society of China 中国会计学会
_ p<s! accounting statement 会计报表
4&2aJ_ 2 y accounting system 会计制度；会计系统
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+<&;( accounting transaction 会计事项；帐务交易
A bC / accounting treatment 会计处理
@or&GcQ* accounting year 会计年度
;|5m;x/a accretion 增值；添加
SoI"a^fY accrual 应计项目；应累算数目
Kzfa4C accrual basis 应计制；权责发生制
#%rXDGDS accrual basis accounting 应计制会计；权责发生制会计
rp (nGiI accrue 应累算；应计
H~^am accrued benefit 应累算利益
2xN1=ug accrued charges 应计费用
BC =U6>`/ accrued cumulative preference share dividend 应累算的累积优先股股息
dd@qk`Zl&A accrued expenses 应累算费用
06|+ _ accrued interest payable 应付利息；应计未付利息
]g2Y /\)a accrued interest receivable 应收利息；应计未收利息
]'3e#Cqeh accrued right 累算权益
al.~[T-O+ accruing profit 应累算的利润
y+hC !- accumulated fiscal reserve 累积财政储备
$WI=a- ;_e accumulated profit 累积利润；滚存溢利
nb9qVuAGU accumulated reserve 累积储备
^w/_hY!4/ accumulation of surplus income 累积收益盈余
qM~e v E$% acquired assets 既得资产
K!VIY|U acquisition 收购；购置；取得
_=Ed>2M)no acquisition cost 购置成本
yZE"t[q#O acquisition expenses 购置费用
Z_.Eale^ acquisition of 100% interest 收购全部股权
:,X,!0pWRp acquisition of control 取得控制权
QWp,(Mv:r acquisition of fixed assets 购置固定资产
`L/kw Vl acquisition of shell “买壳”
X>( ? acquisition price 收购价
N{U``LV act of God 天灾
Xt %;]1n acting partner 执事合伙人
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"5S ; active market 买卖活跃的市场；交投畅旺的市场；旺市
wu "6Kyu active partner 积极参与的合伙人
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'5 active trading 交投活跃
id="\12Bw actual circulation 实际流通
u=JI 1 actual cost 实际成本
RcIGIt actual expenditure 实际开支；实际支出
E5(\/;[*` actual income 实际入息；实际收入；实际收益
gJ6 C&8tl actual market 现货市场
=\GuIH2 actual price 现货价；实际价格
0!!b(X( actual profit 实际利润
[4KW64 %l actual quotation 实盘；实际价位；实际报价
0wU8PZ Nj actual year basis 按实际年度计算
$@<qaR{t \ actuals 实货
{ K'QE0'x actuarial investigation 精算调查
xL,Lb}){% actuarial principle 精算原则
lS&$86Jo( actuarial report 精算师报告
'yu M=Pb Actuarial Society of Hong Kong 香港精算学会
n>T1KC % actuarial valuation 精算师估值
484lB}H actuary 精算师
mojD ad referendum agreement 暂定协议；有待覆核的协定
~( 54-9& ad valorem duty 从价税；按值征税
J*?BwmD'8 ad valorem duty system 从价税制
P #m/b< ad valorem fee 从价费
# Y/ .%ch. ad valorem tariff 从价关税
f< bc8Lp additional allowance 额外免税额
&rj3UF@hb additional amount for unexpired risk 未过期风险的额外款额
} YH@T]O} additional assessable profit 补加应评税利润
l=G=J( G additional assessment 补加评税
!_P; 4 E additional commitment 额外承担
?9 hw]Q6r} additional commitment vote 额外承担拨款
1:%HE*r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uKHkC.g additional dependent parent allowance 供养父母额外免税额
GP6-5Y"8 additional provision 额外拨款
}JyWy _Y additional stamp duty 附加印花税
+ Bk"
kh H additional tax 补加税罚款；补加税款
|d\ rCq > Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O) NEt adjudged bankrupt 被裁定破产
VDq4n;p1 adjudicated bankrupt 裁定破产人
ij i<+ oul adjudication fee 裁定费；评定印花税额手续费；评估契据费
d5mhk[p7\J adjudication of bankruptcy 裁定破产；宣告破产
'~Uo+<v$w adjudication of insolvency 裁定无力偿还债务
3)ac
adjusted actual 经调整的实数；调整后的实数
Z".m EF-b adjusted current assets 经调整的流动资产；调整后的流动资产
*vqlY[2Ax adjusted figure 经调整的数字；调整后的数额
Q|/uL`_ni adjusted liabilities 经调整的负债；调整后的负债
8q*MhH>6I adjusted loss 经调整的亏损；调整后的亏损
U9GmkXRix 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
pcwkO adjusted profit 经调整的利润；调整后的利润
mVFz[xI adjusted surplus 经调整的盈余额；调整后的盈余额
-7\R l3c adjusted value 经调整的价值；调整后的价值
SEsc"l8 adjustment 调整；修订；理算〔保险〕
ENW>bS8 e` adjustment centre 调剂中心
"X4L+] "$g adjustment lag 调整过程的时间差距；调整时差
Eoo QLZ adjustment mechanism 调整机制
p"" #Gbwj adjustment of loss 亏损调整
(%*CfR:> adjustment process 调整过程；调整程序
v3SH+Ej4 adjustment range 调整幅度
6) {jHnk)
administered exchange rate 受管制汇率
AW3\>WC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h&d%#6mB administration expenses 行政费用
<>\s#Jf/ administration fee 手续费；行政费
P F5;2 administration in bankruptcy 破产管理
Ba==Ri8$ administration order 遗产管理令
Gh; Ju[6 administrator 管理人；遗产管理人
`|@# ~ administrator of the estate 遗产管理人
A;VjMfoB admission of debt 债项承认书
<8#Q5 admission of proof 接纳债权证明
IH|PdVNtg advance 放贷款项；垫付款项；预支款项；预付款项
Zo`Ku+RL2' advance account 暂支帐目；预付款帐户
VbR /k,Co advance compensation 预付补偿金
0 ant0< advance from shareholder 股东垫款
F r/3Qp@S advance pending reimbursement 预支以待日后付还
O9y4.`a" advanced economy 先进经济体系
Vp{e1xpY advancement 预付；预付财产
\7M+0Ul1 advances warrant 垫款令
"J:~Aa%_ advancing 贷出
Qx{k_ye`
adverse balance 逆差
$%~-p[)<(P adverse exchange 逆汇
v,z s
dr"d advertisement addressed to shareholders 在报章刊登的致股东通告
%Ci`O hT advice for collection 托收通知书
PAG.],"D advice of drawing 提款通知书；汇票通知书
0 ?ka XD advice of payment 付款通知
GQ<]Sd}[ Advisory Committee [Securities and Futures Commission]
h&Thq52R 谘询委员会〔证券及期货事务监察委员会〕
?Ne@ OMc Advisory Committee on Diversification 经济多元化谘询委员会
=\CJsS. affidavit 誓章；遗产申报誓章
H}G=%j 0 affidavit of no receipt 述明无收款的誓章
$B6CLWB affiliate 联号；联营公司；附属公司
@pq#? affiliated company 附属公司；联号；联营公司
.Y B}w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zs#s"e:jeR affordability 负担能力
h'T n&2r6 African Development Bank [AfDB] 非洲开发银行
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8EM after-acquired property 事后取得的财产
+oKp>- after-hours dealing 市后交易
Fe8JsB- after-tax profit 税后盈利；税后利润；税后溢利
l(X8 cHAi agency agreement 代理协议
Bx R% \ agency expenses 代理机构的开支
[KrWL;[1 < agency fee 代理费
#sl_
B C9 Agency Law 《代理法》
8vFt<k}G agent 代理人；承销人
O:02LHE agent of company 公司代理人
p<>x qU agent's fee 代理人费；经纪费
,nn5LQ|l.j aggregate 总计；总数；总体数字
e1Kxqw7 aggregate amount 总款额；总额
9 [qEJ $-- aggregate assets and liabilities 总体资产与负债
::13$g=T9s aggregate at constant price 按固定价格计算的总体数字
gq9D#B aggregate demand 总需求
#T\Yi|Qs# aggregate gross position 总持仓量
+K c1a; aggregate limit 总限额
x1:#rb ' aggregate of salaries tax 合计薪俸税
@oC# k< aggregate performance 总体表现；总体业绩
}6/L5j:+ aggregate supply 总体供应
?v-Y1j aggregate surplus 总盈余
jG($:>3a@ aggregate total 整体总额
d D6I @N)X aggregate value 总值；合计价值
_isqk~ ul aggregated basis 合计基准
8#% Sq=/+M aggregated net chargeable income 合计应课税入息实额
Nxk3uF^ aggregation 合并计算；合计；总和
4o,%}bo& aggregation of incomes of husband and wife 夫妇入息合并计算
>:W 7f2%8` aggregation of property 财产的总和
a[TR_ uR agio 差价；贴水
IT,d (UV_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?39B(T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_?UW,5=O 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
DG_tmDT4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~ou1{NS 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
kOfq6[JC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
? f1PQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*69 yB agreement for a settlement 授产协议
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C D agreement for assignment 转让协议
5 #jna9Xc agreement for sale 售卖协议；买卖协议
\BB(0Ah+t agreement for sale and purchase 买卖协议
M6(o J* agreement for the payment of interest 支付利息协议
+uR|0Jo8X agreement for the repayment of money 还款协议
p^^Ai agreement of reinsurance 再保险协议
B<.XowT' Agricultural Bank of China 中国农业银行
/4 zO air passenger departure tax 飞机乘客离境税
j.C)KwelBS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@V$,H/v: airport tax 机场税
C+ {du^c$ alcohol duty 酒精税
*We.?"X']. alienation 让与；让渡；转让
GKPC 9;{W alimony 生活费；赡养费
q Gnd h All Ordinaries Index [AOI] 所有普通股指数
g8+w?Zn} all risks 全险；综合险
p #vZYwe=L All Sales Record for Stock Market 《股票市场成交报告》
F 8 *e Allied Capital Resources Limited 新联财务有限公司
Eyw)f > all-items index [Consumer Price Index] 总指数〔消费物价指数〕
** \B P,]} allocation letter 拨款信件
i!zh9,i>M allocation of fund 分配款项；预留款项
L||_Js u allocation of profit 利润分配；溢利分配
5+U2@XV allocation warrant 拨款令
6;/>asf allotment 分配；配股
ciKk azx. allotment notice 股份配售通知；配股通知
\Ol3kx| allotment of shares 股份分配
|7IlYy& : allowable 可获宽免；免税的
ibD MhW$n allowable business loss 可扣除的营业亏损
|& IS ZFSv allowable expenses 可扣税的支出
/m,0H)w1 allowance 免税额；津贴；备抵；准备金
_!FM^N}| allowance for debts 债项的免税额
TmS;ybsG allowance for depreciation by wear and tear 耗损折旧免税额
aQa x85 allowance for funeral expenses 殡殓费的免税额
7 mulNq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S@suPkQ<> allowance for repairs and outgoings 修葺及支出方面的免税额
nJ/ w tw allowance to debtor 给债务人的津贴
F?j;3@z[A alteration of capital 资本更改
4m++>q alternate trustee 候补受托人
^+Ez[S{8 amalgamation 合并
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>:l; W4j ambit of charges 征税范围；收费范围
oo\0X amended valuation 经修订的估值
YJgw%UVJ5m American Commodities Exchange 美国商品交易所
JL~Q E-pvD American Express Bank Limited 美国运通银行
b`Wn98s American Stock Exchange 美国证券交易所
z-G|EAON"/ amortization 摊销
x}TDb0V amount due from banks 存放银行同业的款项
jE)&`yZ5 amount due from banks abroad 存放海外银行同业的款项
HgG-r&r!2 amount due from holding companies 控股公司欠款
&fBLPF% 6 amount due from local banks 存放本港银行同业的款项
%gd=d 0vm amount due to banks 银行同业的存款
5,:tjn amount due to banks abroad 海外银行同业的存款
s:Us*i=H, amount due to holding companies 控股公司存款
yjvH)t/!. amount due to local banks 本港银行同业的存款
Hfer\+R X amount due to outport banks 外埠银行同业的存款
$[VeZ- amount for note issue 发行纸币的款额
DM6oMT amount of bond 担保契据的款额
o/I <)sa amount of consideration 代价款额
fShf4G_w\ amount of contribution 供款数额
TQ &%SMCn amount of indebtedness 负债款额
hq9b amount of principal of the loan 贷款本金额
yhr\e iJ@6 amount of rates chargeable 应征差饷数额
7 q<UJIf amount of share capital 股本额
)>LQ{ X. amount of sums assured 承保款额
t1HUp dHY amount of variation 变动幅度
@aR! -} amount of vote 拨款数额
02X ~' To" amount payable 应付款额
*AXu_^ ^ amount receivable 应收款额
a/+ts bw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k4_Fn61J/ analysis 分析
"s$v?voo ancillary risk 附属风险
1Giy|;2/ annual account 周年帐目；周年帐目报表；年度决算；年结
L K9vvQz annual accounting date 年结日期
52B
ye annual allowance 每年免税额；年积金；年度津贴；年津
hC O*gtA)M annual balance 年度余额
oS)0,p annual disposable income 每年可动用收入
zypZ3g{v z annual estimates 周年预算
gf+Kr02~ annual fee 年费
5EIhCbA annual general meeting 周年大会
Er F;5 ec annual growth rate 年增率；每年增长率
_<5 o1 annual long-term supplement 长期个案每年补助金
;VS;),h/ annual pensionable emolument 可供计算退休金的年薪
<FH3 e Pz annual report 年报
b G +p Annual Report on the Consumer Price Index 《消费物价指数年报》
'#<?QE!d2 annual return 周年报表；周年申报表；每年报税表格
x]%e_ Annual Return Rules 《周年报表规则》
84P^7[YX> annual review of consumer prices 每年消费物价回顾
]sO} ) annual roll-forward basis 逐年延展方式
k ]x64hgm annual salary 年薪
JGIN<J85e annual statement 年度报表；年度决算表
~\hA-l36 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
I/9ZUxQCyG annuitant 年金受益人
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$.2O@ annuity 年金
#{(?a.: annuity contract 年金合约
P,!W\N%3 annuity on human life 人寿年金
?/"@W P9 antecedent debt 先前的债项
+S M $# ante-dated cheque 倒填日期支票
P*/p x4;6 anticipated expenditure 预期开支
ro37H2^Ty anticipated net profit 预期纯利
xkl 'Y * anticipated revenue 预期收入
\Ja%u"D A anti-inflation measure 反通货膨胀措施
;9c3IK@ anti-inflationary stance 反通货膨胀立场
oUZwZ_yKW apparent deficit 表面赤字
) 0$ 7{3 apparent financial solvency 表面偿债能力
4UoUuKzt apparent partner 表面合伙人
pRXA !QfO application for personal assessment 个人入息课税申请书
j._9;HifZ application of fund 资金应用
ltt %X].[ application to release as liquidator and to destruct the books of accounts and documents
>8 2Q!HaH 申请免除清盘人职务及毁灭帐簿与文件
E?&dZR appointed actuary 委任精算师
'q1) W' appointed auditor 委任核数师；委任审计师
?7G?uk]3,@ appointed trustee 委任的受托人
xXZ$#z\ Z, appointer 委任人
N##T1 Qm) apportioned pro rata 按比例分摊
=KNg "| apportionment 分配；分摊
<_MQC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%-]j;'6}cX apportionment formula 分摊方程式
!' ajpK apportionment of estate duty 遗产税的分摊
5@j?7%_8 appraisal 估价；评估
@okC":Fw, appreciable growth 可观增长
.eXIbd<C appreciable impact 显着影响
'O]_A57 appreciable increase 可观增长
/{7x|ay] appreciation 增值；升值
? $p GG appreciation against other currencies 相对其他货币升值
% xLziF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+d\ "n appreciation tax 增值税
1SkGG0
W appropriation 拨款；拨用；拨付
jD_(im5 appropriation account 拨款帐目
K K]AX; Appropriation Bill 拨款法案
9`.b appropriation-in-aid system 补助拨款办法
8nES=<rz approved assets 核准资产
n_v c}ame approved basket stock 认可一篮子证券
' . atbl approved budget 核准预算
WKB PqfC approved charitable donation 认可慈善捐款
gU>Y approved charitable institution 认可慈善机构
a%ec: % approved currency 核准货币；认可货币
7H[# approved estimates 核准预算
/.05rT pp approved estimates of expenditure 核准开支预算
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0*W?r approved overseas insurer 核准海外保险人
abD55YJY approved overseas trust company 核准海外信托公司
;eG%#=> approved pooled investment fund 核准汇集投资基金
bm%2K@ /U approved provident fund scheme 认可公积金计划
8[f ]9P/i approved provision 核准拨款
xQ1&j,R] approved redeemable share 核准可赎回股份
@)VJ,Ql$Y approved regional stock 认可地区性证券
N3vk<sr@ approved retirement scheme 认可退休金计划
' n4zFj+S approved subordinated loan 核准附属贷款
DXK k1u?Tq arbitrage 套戥；套汇；套利
3`#sXt9C arbitrageur 套戥者；套汇者
nU mA arbitrary amount 临时款项
4OCz:t arrangement 措施；安排；协定
- K}@Gp arrears 欠款
@z
dmB~C arrears of pay 欠付薪酬
z2!NBOv arrears of revenue 逾期未收税款；逾期未收的帐项
,a$LT
articles of association 组织章程；组织细则；组织章程细则
&[S)zR=? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3z&,>CEX ascertainment of profit 确定利润
Z i7(lG "Asia Clear" “亚洲结算系统”
d7Q. 'cyQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Js^ADUy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kf>'AbN Asian Development Fund [ADF] 亚洲发展基金
!bH-(K{S6 Asian dollar bond 亚洲美元债券
e[915Q _ Asian dollar market 亚洲美元市场
sXoBw.^Ir_ Asian dollar rate 亚洲美元利率
2c0eh-Gf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_}jj>+zA` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Gpe h#Q4x asked price 沽盘；喊价；索价；卖方报价
QHMXQyr( assessable income 应评税入息
~DqNA%Mb assessable loss 应评税亏损
P; hjr; assessable profit 应评税利润
3m7$$ N| assessable value 应评税值
_sZ/tU@_-K assessed profit 估定利润
F1Egcx/$V assessed value 经评估价值
t47 f$gq assessment 评税；评定；估价；评税单
FD_0FMZ9, assessment number 评税编号；估价编号
,dBtj8= assessment of additional tax 补加税评税
{!^HG+ assessment of performance 业绩评估；实绩评价
U@f3V8CPy Assessor 评税主任
.RJvu$U2j asset price bubbles 资产价格泡沫
jGI!}4_ asset-backed securities 具资产保证的证券
Wf: AMxDm assets accretion 资产增值
L$@RSKYp assets and liabilities 资产与负债
q#sMew\{ assets betterment statement 资产递增表；资产改进表
UfcM2OmbK assets lending 实物放款；有抵押贷款
U0jq.]P assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
5 Odi\SJ& assets portfolio 资产投资组合
ODv)-J assets price 资产价格
1Lj\"+. assets quality 资产质素
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HG# D{ assets realization 资产变现
[ `ttNW(_ assets refinancing arrangement 资产再集资安排
,Hys9I assets securitization 资产证券化
v%zI~g.L assets situated outside Hong Kong 在香港以外地方的资产
_?q\tyf3 assets stripping 削减资产；拆卖资产
gvA&F |4 assets value 资产值
Ht sa<t F assignee 承让人
(CZRX 9TT1 assignment 转让；转让书；转让契
lzS"NHs<g( assignment of interest 权益转让
kf "cd 1 assignment of letters patent and trade mark 专利证书及商标转让
Vx* = assignment of property 物业转让；物业转让书
cO(|>&tJ assignment right 转让权
J=4S\0Z* assignor 转让人
*WX6C("M associate 有联系的人；有关连人士；相联者；合伙人；联系人
+ #&2*nY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)}WG` associate member 附属会员
wy) Frg associated body corporate 相联法人团体
,8$;|#d associated company 相联公司；联属公司
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Yf6:cr associated corporation 相联法团
u{6*}6@fi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OY"{XnPZ 公认会计师公会〔英国〕
/jj} .X7yH Association of Futures Exchange Brokers 香港期货经纪协会
)%,bog(x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x( mY$l,il association of underwriters 承保人组织
krz@1[w-j assumption of control 接管
hCr7%` assurance 担保；保险；转易；转易书
w`#lLl
B assurance of interest 权益的转易
>-) i_ C2 at 19XX price 按一九ＸＸ年价格计算
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F7' at a discount 按赔价计算；按贴水价格计算；打折扣
r T* :1 at a premium 按溢价计算；按升水价格计算
T w"^I*B at call 通知付款；按通知
D eXnE$XH at constant market price 按固定市价计算
? `FI!3j at constant price 按固定价格计算
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IIj at cost 按成本计算
d54>nycU~N at current market price 按当时市价计算；按现时市价计算
.P ,\69g~A at current price 按当时价格计算；按现时价格计算
W4>8 at factor cost 按要素成本计算；按生产要素成本计算
3$HFHUMQsk at money-of-the-day price 按付款当日价格计算
P? TFX.p7 at or better 按指定或较佳价位〔买卖指令〕
"me J n/ at par 按面值计算；平价
GueqpEd2 at sight 见票即付
I"@5=m5 at the close 按收市盘
fWKv3S1dT at the opening 按开市盘
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vAiW attestation 见证；见证条款
.`)ICX at-the-money option 平价期权
||L qx#e= attorney 受权人；受托代表人
^lf;Lc attornment 新拥有人承认书
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&a`; attributable profit 可归属利润
M5%u>$2 attributable share value 可归属股份价值
M6 0(yTm Auckland Stock Exchange 奥克兰证券交易所
N@j|I* y| auction 拍卖
=gfLl1wY[ auctioneer 拍卖商
38Wv&! audit 审计；核数
2] > s@?[ Audit Commission 审计署
~"=nt@M] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5%4: )s{4| 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
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D} audit review 帐目审查
Sl 6}5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&+*jTE audited account 审计帐目；经审计的帐目
]MB ^0:F- audited annual account 经审计的周年帐目
pazFVzT audited balance sheet 经审计的资产负债表
y!aq}YS auditor 核数师；核数主任；审计师
]Ff&zBJ auditor's certificate 核数师证明书；审计师证明书
^'FY!^dE auditor's report 核数师报告；审计师报告
t~@TUTbx Aussie bond 澳元债券
.` ,YUr$. austerity budget 紧缩预算
%? RX}37K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q*KEODR8\ Australia All Ordinaries Index 澳洲所有普通股票指数
VK ?,8Y Australian Dollar [AUD] 澳元
, GR(y^S Australian Options Market 澳大利亚期权市场
= cRJtn Australian Securities Commission 澳洲证券事务监察委员会
M:C*? ;K: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KZDB \T Australian Stock Exchange 澳大利亚证券交易所
T R: D Austrian Schilling [ATS] 奥地利先令
"& C'K authentication 认证；鉴证
4H1s"mP< authority to purchase 委托购买证；委购书
b(~NqV!i authorization 认可；核准；授权；授权书
6Ajiz_~U authorization by direction 指示授权
u4. -AY { authorization by instruction 指令授权
% C)U
F authorization by warrant 令状授权
bLNQ%=FjO authorization of unit trust 单位信托的认可
< ^J! *> authorized agent 指定代理人
q)!{oi{x( authorized capital 法定资本
TH6g:YP`7 authorized clerk 出市员
NTVG'3o authorized dealer 认可交易商
^(&:=r.PC authorized financial institution 认可财务机构
o .k#|q authorized fund 认可基金
g< {~f authorized fund house 获授权的基金公司；认可基金公司
lWOB!l authorized institution 认可机构
M }@^8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JBjz 2$ZM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L2K4nTA authorized insurer 获授权保险人；获认可承保人
uO BpMAJ authorized investment 特准投资项目
yil{RfBEr_ authorized person 获授权人
i>e7 5`9 authorized representative 获授权代表
|dXS+R1 authorized share capital 法定股本
.GS|H d automated quotation system 自动报价系统
d~[ >%& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nGyY`wt&Rg 自动交易系统〔香港期货交易所有限公司〕
44_ n5vp,T automatic adjustment mechanism 自动调整机制
M)3h 4yQ automatic adjustment system 自动调整系统
D;:lw] Automatic Clearing House 自动票据交换所
5(U.< automatic exchange rates accumulation system 自动化汇率累集系统
\6@}HFH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<cWo]T`X! automatic teller machine [ATM] 自动柜员机
'5[L []A autopay 自动转帐
G m .v-T$ available assets 可用资产
l}<s~ip available fiscal reserve 现存财政储备
9prG@ available profit 可用利润
!5=3Y4bg1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i4Fw+Z average 平均；平均数；海损
q .?D{[2 average basic salary 平均基本薪金
#UGbSOoCtn average consumer expenditure 平均消费开支；一般消费开支
oA42?I ^ average cost 平均成本
8SKDL[rN average cost of land production 增辟土地平均成本
w@ oq.K average daily turnover 平均每日成交额
VDQ& Bm JE average daily wage rate 平均每日工资率
LU%g>?m.] average expenditure pattern 平均开支模式
`D GO~RMp9 average growth rate 平均增长率
%*r P d>* average net fixed assets 固定资产平均净值
)ns;S average of relatives 相对价格平均数
o.j;dsZ average price 平均价格
(S( =W G average propensity to consume 平均消费倾向；一般消费倾向
8I~ H1 average propensity to save 平均储蓄倾向；一般储蓄倾向
Mb/R+:C` average rate 平均率
(D~mmffY1 average revenue 平均收入；平均收益
rfCoi>{< average stock 平均库存；平均存货
NG b`f-:jw average yearly rent 平均年租
E2dSOZS:)% avoidance of double taxation 避免双重课税
i&?~QQP` avoidance of tax 避税
