A:
UOmY-\ &c A share Ａ股；甲类股份
<1COZ) abatement of tax 减税；减扣免税额
63~
E#Dt4 ABN AMRO Bank N.V. 荷兰银行
9?3&?i2- above-the-line expenditure 线上项目支出；经常预算支出
<V6VMYXY4 above-the-line receipt 线上项目收入；经常预算收入
wsVV$I[2 ABSA Asia Limited 南非联合亚洲有限公司
mo#04;VF absolute change 绝对数值变更
bD8Gwi=iiu absolute expenditure 实际开支
Vl!6W@g absolute guideline figure 绝对准则数字
(NnH:J` absolute interest 绝对权益
t>B;w14 absolute order of discharge 绝对破产解除令
<kd1Nrr!p absolute profit margin 绝对利润幅度
9]wN Bd absolute value 实值；绝对值
m7>JJX3=< absolutely vested interest 绝对既得权益
[\ b 0Lem absorbed cost 已吸收成本；已分摊成本
8&Y^""#e) absorption 吸收；分摊；合并
~<OSYb absorption rate 吸收率；摊配率；分摊率
L`EBfz\n ACB Finance Limited 亚洲商业财务有限公司
)Iq <+IJ acceptable form of reciprocity 合理的互惠条件
:Qf '2.h) acceptable rate 适当利率；适当汇率
w(TJ*::T acceptance agreement 承兑协议
QW~1% ` acceptance for honour 参加承兑
V}NbuvDB@ acceptor 承兑人；接受人；受票人
'anG:= acceptor for honour 参加承兑人
lR6x3C
H@ accident insurance 意外保险
kd$D 3S ^{ Accident Insurance Association of Hong Kong 香港意外保险公会
az|N-?u accident insurance scheme 意外保险计划
5j-YM accident year basis 意外年度基准
;?g6QIN9 accommodation 通融；贷款
^Zy% fv, accommodation bill 通融票据；空头票据
y
{<9]' accommodation party 汇票代发人
M_ w< m account balance 帐户余额；帐户结余
`P;s 8~ account book 帐簿
(41|'eB\\ account collected in advance 预收款项
^Uh BH@ti account current book 往来帐簿
9Ly]DZ;L account of after-acquired property 事后取得的财产报告
qH 6>!=00 account of defaulter 拖欠帐目
L4|`;WP account payable 应付帐款
\<6C Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
usL*
x9i account receivable 应收帐款
f[ ^Aw(o account receivable report 应收帐款报表
'D"C4;X account statement 结单；帐单；会计财务报表
2Jmz( cH% account title 帐户名称；会计科目
-n<pPau2 accountant's report 会计师报告
~B(4q K1G Accountant's Report Rules 会计师报告规则
^J8lBLqe accounting and auditing procedure 会计与审计程序；会计与核数程序
~Ti'FhN Accounting Arrangements 《会计安排》
>q1L2',pK accounting basis 会计基础
ZH)="qx [ accounting by Official Receiver 破产管理署署长呈交的帐目
&&RimoIeo Accounting Circular 《会计通告》
!V g` accounting class 会计类别
4J([6< accounting date 记帐日期；会计结算日期
pDC eQ6? accounting for money 款项核算
P &e\)Z| Accounting Officer 会计主任
3 +fp2 accounting period 会计报告期；会计期
I [##2 accounting policy 会计政策；会计方针
:s6o"VkW accounting practice 会计惯例
r[Hc>wB v accounting principle 会计准则
_v=SH$O+ accounting record 会计记录
Q=20IQp accounting report 会计报告
pKrN:ExB"\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Yv!a88+A8M Accounting Society of China 中国会计学会
E6gI,f/p0X accounting statement 会计报表
-FQ 'agf@& accounting system 会计制度；会计系统
E5lBdM> 2 accounting transaction 会计事项；帐务交易
/U)D5ot< accounting treatment 会计处理
- kwXvYu\ accounting year 会计年度
_ T):G6C8 accretion 增值；添加
f|lU6EkU accrual 应计项目；应累算数目
J 9i y accrual basis 应计制；权责发生制
X;c '[q accrual basis accounting 应计制会计；权责发生制会计
s^uS1 accrue 应累算；应计
o;R2p $ accrued benefit 应累算利益
|CZ@te)> accrued charges 应计费用
r_ 6ZO& accrued cumulative preference share dividend 应累算的累积优先股股息
w{@ o ^rs accrued expenses 应累算费用
I \[_9 accrued interest payable 应付利息；应计未付利息
% pd ,%pg accrued interest receivable 应收利息；应计未收利息
u=7J /!H7^ accrued right 累算权益
7.#F,Ue_0T accruing profit 应累算的利润
QTXt8I accumulated fiscal reserve 累积财政储备
\\dM y9M- accumulated profit 累积利润；滚存溢利
| Aw%zw1@ accumulated reserve 累积储备
5 VAK:eB accumulation of surplus income 累积收益盈余
t+iHQfuP9A acquired assets 既得资产
%H&@^Tt a acquisition 收购；购置；取得
$!yW_HTx acquisition cost 购置成本
1@1U/ss1 acquisition expenses 购置费用
=i*;VFc acquisition of 100% interest 收购全部股权
0dh aAq`k acquisition of control 取得控制权
usCt#eZK acquisition of fixed assets 购置固定资产
aV|hCN~ acquisition of shell “买壳”
LS*y acquisition price 收购价
YLv'43PL act of God 天灾
e s&vMY acting partner 执事合伙人
c> RFdc:U active market 买卖活跃的市场；交投畅旺的市场；旺市
f;gw"onx8F active partner 积极参与的合伙人
T<p !5`B 1 active trading 交投活跃
EYEnN actual circulation 实际流通
sN2p76KN actual cost 实际成本
j=aI 9p actual expenditure 实际开支；实际支出
S4Ww5G?. actual income 实际入息；实际收入；实际收益
&*G #H~\ actual market 现货市场
>kp?vK;'B actual price 现货价；实际价格
IrhA+)pdse actual profit 实际利润
QPg8;O actual quotation 实盘；实际价位；实际报价
iQ
fJ actual year basis 按实际年度计算
C 3],n actuals 实货
~SF<,-Kg actuarial investigation 精算调查
I3mGo actuarial principle 精算原则
@jSYB+D actuarial report 精算师报告
sVv xHkt@ Actuarial Society of Hong Kong 香港精算学会
ime\f*Fg actuarial valuation 精算师估值
| >27 B actuary 精算师
Z}l3l`h! ad referendum agreement 暂定协议；有待覆核的协定
~r`9+b[9{ ad valorem duty 从价税；按值征税
iS Gq!D ad valorem duty system 从价税制
SB|Qa}62 ad valorem fee 从价费
<_tT<5'[$u ad valorem tariff 从价关税
D
(m j7oB additional allowance 额外免税额
;y\IqiA{o additional amount for unexpired risk 未过期风险的额外款额
4 .= 3M additional assessable profit 补加应评税利润
S` ;?z additional assessment 补加评税
X/2 &!O additional commitment 额外承担
> eB\(EP additional commitment vote 额外承担拨款
f[a}aZ9) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ahOM CZF| additional dependent parent allowance 供养父母额外免税额
, P jew% additional provision 额外拨款
`t9?=h! additional stamp duty 附加印花税
dEA6 additional tax 补加税罚款；补加税款
@ &:ar Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X{'q 24\F adjudged bankrupt 被裁定破产
pd7NF-KD adjudicated bankrupt 裁定破产人
[ uq$5u adjudication fee 裁定费；评定印花税额手续费；评估契据费
?$^2Umt 0 adjudication of bankruptcy 裁定破产；宣告破产
xScLVt<\e adjudication of insolvency 裁定无力偿还债务
(>GK \=:< adjusted actual 经调整的实数；调整后的实数
`[)YEg s adjusted current assets 经调整的流动资产；调整后的流动资产
%i-c0|,T4 adjusted figure 经调整的数字；调整后的数额
GlT7b/JCG adjusted liabilities 经调整的负债；调整后的负债
Uo> ] sNP~ adjusted loss 经调整的亏损；调整后的亏损
.5,(_p^ 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
4V==7p
x( adjusted profit 经调整的利润；调整后的利润
6qaQ[XTxf adjusted surplus 经调整的盈余额；调整后的盈余额
TAF
Pa wH adjusted value 经调整的价值；调整后的价值
J}+6 UlD adjustment 调整；修订；理算〔保险〕
" a1n_>#Fb adjustment centre 调剂中心
6&l+0 dq adjustment lag 调整过程的时间差距；调整时差
&LVn6zAba adjustment mechanism 调整机制
j eX^}]x|% adjustment of loss 亏损调整
k_q0Q;6w!l adjustment process 调整过程；调整程序
RUT,Y4 b adjustment range 调整幅度
FPI;Jx6W' administered exchange rate 受管制汇率
^[X YFQ TL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.wu
xoq administration expenses 行政费用
w1#gOwA,$ administration fee 手续费；行政费
:1^R9yWA4 administration in bankruptcy 破产管理
?)X,0P' administration order 遗产管理令
wK-3+&,9 administrator 管理人；遗产管理人
#K Xa& C administrator of the estate 遗产管理人
w1"nffhO admission of debt 债项承认书
8C~ ]yd admission of proof 接纳债权证明
MP 2~;T}~ advance 放贷款项；垫付款项；预支款项；预付款项
"7V2lu advance account 暂支帐目；预付款帐户
~-m " advance compensation 预付补偿金
\z7SkZt,GT advance from shareholder 股东垫款
rT5Ycm@ advance pending reimbursement 预支以待日后付还
9Z'8!$LYg advanced economy 先进经济体系
a@* S+3 advancement 预付；预付财产
4^Q : advances warrant 垫款令
{=QiZWu advancing 贷出
qt
2d\f adverse balance 逆差
78OIUNm` adverse exchange 逆汇
QC;^xG+W advertisement addressed to shareholders 在报章刊登的致股东通告
W.0L:3<" advice for collection 托收通知书
!\L/[:n advice of drawing 提款通知书；汇票通知书
+g]yA3 advice of payment 付款通知
ugx%_x6 Advisory Committee [Securities and Futures Commission]
fUQ6Z,9 谘询委员会〔证券及期货事务监察委员会〕
S"$m] Advisory Committee on Diversification 经济多元化谘询委员会
yH*6@P4:0= affidavit 誓章；遗产申报誓章
.j>hI="b affidavit of no receipt 述明无收款的誓章
/&{$ p M|? affiliate 联号；联营公司；附属公司
)!:Lzi affiliated company 附属公司；联号；联营公司
m"jV}@ag X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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^3avRsC affordability 负担能力
p4i]7o@ African Development Bank [AfDB] 非洲开发银行
/BV03B after-acquired property 事后取得的财产
x61 U[/r after-hours dealing 市后交易
H;fxxu`cS after-tax profit 税后盈利；税后利润；税后溢利
hq/k*; agency agreement 代理协议
MxcFvo*LCp agency expenses 代理机构的开支
wz.6du6- agency fee 代理费
eT8} Agency Law 《代理法》
H4!+q:< agent 代理人；承销人
/E5 5Pec agent of company 公司代理人
^: * 1d
\ agent's fee 代理人费；经纪费
?Wt$6{) aggregate 总计；总数；总体数字
*`Yv.=cd aggregate amount 总款额；总额
J Egx@};O aggregate assets and liabilities 总体资产与负债
Ox'/` Mppw aggregate at constant price 按固定价格计算的总体数字
{aC! ~qR aggregate demand 总需求
&F5@6nJ` aggregate gross position 总持仓量
Bk\Gj`"7 aggregate limit 总限额
\qR %%S aggregate of salaries tax 合计薪俸税
ADk8{L{UU aggregate performance 总体表现；总体业绩
H0R&2#YD aggregate supply 总体供应
aKJQm '9Ks aggregate surplus 总盈余
D HT&,= aggregate total 整体总额
TdG nf aggregate value 总值；合计价值
@b~fIW_3> aggregated basis 合计基准
9Q-*@6G aggregated net chargeable income 合计应课税入息实额
(N=5 .7"T aggregation 合并计算；合计；总和
?zJOh^ aggregation of incomes of husband and wife 夫妇入息合并计算
B8%{ }[q aggregation of property 财产的总和
AT)a :i agio 差价；贴水
{$^DM ANDx 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》
gzD@cx?V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0 Ir<y 《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》
CZt \JW+" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2'<[7! 《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》
dVo.Czyd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p6XtTx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
xvSuPP4 m agreement for a settlement 授产协议
&gE 75B agreement for assignment 转让协议
(? ! ,p^ agreement for sale 售卖协议；买卖协议
"a/ Q%.P agreement for sale and purchase 买卖协议
u@%r agreement for the payment of interest 支付利息协议
BEgV^\u agreement for the repayment of money 还款协议
v[n7" agreement of reinsurance 再保险协议
D.6,VY H Agricultural Bank of China 中国农业银行
w L^%w9q- air passenger departure tax 飞机乘客离境税
l-$uHHyu* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hy T1xa airport tax 机场税
k8uvNLA)a alcohol duty 酒精税
W|,V50K alienation 让与；让渡；转让
5pRV 3K{H alimony 生活费；赡养费
j]m|7] All Ordinaries Index [AOI] 所有普通股指数
V@Q K all risks 全险；综合险
TSsKfexQ All Sales Record for Stock Market 《股票市场成交报告》
mTEx,
Allied Capital Resources Limited 新联财务有限公司
.pvV1JA' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{Pu\?Cq allocation letter 拨款信件
wgRs Z allocation of fund 分配款项；预留款项
T}=>C+3r allocation of profit 利润分配；溢利分配
\Ro^*4B allocation warrant 拨款令
K[7EOXLy allotment 分配；配股
wB{;b B{ allotment notice 股份配售通知；配股通知
. +([ allotment of shares 股份分配
F[!ckes<bB allowable 可获宽免；免税的
3u\;j; Td! allowable business loss 可扣除的营业亏损
o!r8{L allowable expenses 可扣税的支出
<JwX_\?ln allowance 免税额；津贴；备抵；准备金
!;!~n` allowance for debts 债项的免税额
b2b75}_A allowance for depreciation by wear and tear 耗损折旧免税额
`g1iCF allowance for funeral expenses 殡殓费的免税额
Y05P'Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}/,CbKi,+ allowance for repairs and outgoings 修葺及支出方面的免税额
*VkgQ`c allowance to debtor 给债务人的津贴
' 2-oh alteration of capital 资本更改
OcSEo7W alternate trustee 候补受托人
\OpoBXh amalgamation 合并
*I?Eb-!t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
T4;T6 9j;, ambit of charges 征税范围；收费范围
_ZAch zV amended valuation 经修订的估值
;|cTHGxbE American Commodities Exchange 美国商品交易所
ec|/ / American Express Bank Limited 美国运通银行
>u(>aV|A American Stock Exchange 美国证券交易所
vkRi5!b R amortization 摊销
xyE1Gw`V amount due from banks 存放银行同业的款项
L~ ^*u_U] amount due from banks abroad 存放海外银行同业的款项
M-uMZ Q e amount due from holding companies 控股公司欠款
lRP1&FH0 amount due from local banks 存放本港银行同业的款项
iY bX amount due to banks 银行同业的存款
cubk]~VD amount due to banks abroad 海外银行同业的存款
n!E2_ amount due to holding companies 控股公司存款
M}hrO-C amount due to local banks 本港银行同业的存款
qJ_1*!!91 amount due to outport banks 外埠银行同业的存款
=)OC|?9 C\ amount for note issue 发行纸币的款额
.6pOvG Kb amount of bond 担保契据的款额
JkA|Qdj~Mr amount of consideration 代价款额
g+C!kaC) amount of contribution 供款数额
S? 0)1 O amount of indebtedness 负债款额
:b,^J&~/)1 amount of principal of the loan 贷款本金额
Z2bcCIq4 amount of rates chargeable 应征差饷数额
i$KpDXP\ amount of share capital 股本额
OlQ,Ce amount of sums assured 承保款额
4E:bp amount of variation 变动幅度
W];EKj,3W amount of vote 拨款数额
l48k< amount payable 应付款额
1 Ee>S\9t amount receivable 应收款额
e[t<<u 3" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
41 vL"P
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2n`Lg4=
ancillary risk 附属风险
G 8Y+w annual account 周年帐目；周年帐目报表；年度决算；年结
cxYfZ4++m annual accounting date 年结日期
]> Y/r-! annual allowance 每年免税额；年积金；年度津贴；年津
L {ymI) Y^ annual balance 年度余额
7CB#Y P?E annual disposable income 每年可动用收入
u.|~$yP.! annual estimates 周年预算
EC?Efc+O annual fee 年费
5H:@ 8,B annual general meeting 周年大会
n!He& annual growth rate 年增率；每年增长率
sxED7,A annual long-term supplement 长期个案每年补助金
0D(cXzQP annual pensionable emolument 可供计算退休金的年薪
R& =f: sEi annual report 年报
sst,dA V$ Annual Report on the Consumer Price Index 《消费物价指数年报》
HpexH{.u) annual return 周年报表；周年申报表；每年报税表格
Ok%}|/ P4 Annual Return Rules 《周年报表规则》
'?GQ~Bf<> annual review of consumer prices 每年消费物价回顾
ELh3 ^ annual roll-forward basis 逐年延展方式
xkA2g[ annual salary 年薪
.]}N55 M annual statement 年度报表；年度决算表
DjW$?> 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
- &[z\"T annuitant 年金受益人
K.SeK3( annuity 年金
y^FOsr annuity contract 年金合约
'?Iif#Z1 annuity on human life 人寿年金
<V_7|)'/A antecedent debt 先前的债项
>AI<60/< ante-dated cheque 倒填日期支票
*N /hc anticipated expenditure 预期开支
ad`_>lA4Lp anticipated net profit 预期纯利
Pcu|k/tk anticipated revenue 预期收入
8Xm@r#Oy 5 anti-inflation measure 反通货膨胀措施
u=qPzmywt anti-inflationary stance 反通货膨胀立场
c!uW}U_z apparent deficit 表面赤字
0d\~"4 R apparent financial solvency 表面偿债能力
f3
] apparent partner 表面合伙人
=`I?mn& application for personal assessment 个人入息课税申请书
3,.%
s application of fund 资金应用
-0,4eg j3 application to release as liquidator and to destruct the books of accounts and documents
+EAS Aq 申请免除清盘人职务及毁灭帐簿与文件
mPVE?jnR^0 appointed actuary 委任精算师
".2A9]_s appointed auditor 委任核数师；委任审计师
-'C!"\% appointed trustee 委任的受托人
$<ddy/4 appointer 委任人
?( im+2 apportioned pro rata 按比例分摊
amB@N6* apportionment 分配；分摊
KC&`x | Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+|C[-W7Sw apportionment formula 分摊方程式
:J(sXKr[C apportionment of estate duty 遗产税的分摊
{&nV4c$v appraisal 估价；评估
\/Ij7nD`l% appreciable growth 可观增长
ZxS &4>. appreciable impact 显着影响
3DoRE2} appreciable increase 可观增长
\].J -^= appreciation 增值；升值
WS I
Xj5R appreciation against other currencies 相对其他货币升值
u+% tPe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IM-`<~(I# appreciation tax 增值税
=wA5P@ appropriation 拨款；拨用；拨付
A'"-m)1P appropriation account 拨款帐目
L=7rDW)aa Appropriation Bill 拨款法案
4=p@2g2 "H appropriation-in-aid system 补助拨款办法
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%"I0 approved assets 核准资产
b4~H3| approved basket stock 认可一篮子证券
H,>#|F approved budget 核准预算
;1LG&h,K approved charitable donation 认可慈善捐款
KP~-$NR approved charitable institution 认可慈善机构
i;lE5 approved currency 核准货币；认可货币
gGKKs&n7 approved estimates 核准预算
: z~!p~ approved estimates of expenditure 核准开支预算
w4:<fnOM approved overseas insurer 核准海外保险人
3%M.U)|+ approved overseas trust company 核准海外信托公司
NdQ%:OKC approved pooled investment fund 核准汇集投资基金
v>WB FvyD approved provident fund scheme 认可公积金计划
:k1$g+(lP approved provision 核准拨款
Z! YpklZ?~ approved redeemable share 核准可赎回股份
4
10:%WGc approved regional stock 认可地区性证券
ULvVD6RQ47 approved retirement scheme 认可退休金计划
#O</\|aH)i approved subordinated loan 核准附属贷款
!s-/0ugZ arbitrage 套戥；套汇；套利
w<d*#$[,* arbitrageur 套戥者；套汇者
Y(GW0\< arbitrary amount 临时款项
SLA#= K arrangement 措施；安排；协定
>}F? <JB arrears 欠款
L<@&nx arrears of pay 欠付薪酬
$'$>UFR arrears of revenue 逾期未收税款；逾期未收的帐项
R|t;p!T articles of association 组织章程；组织细则；组织章程细则
Bz]J=g7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$GF&x>]] ascertainment of profit 确定利润
fSV5 "Asia Clear" “亚洲结算系统”
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!8? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!3KPwI, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z^~U]S3 Asian Development Fund [ADF] 亚洲发展基金
ALR:MAXwC Asian dollar bond 亚洲美元债券
.! j#3J..u Asian dollar market 亚洲美元市场
2k3 z'RLG Asian dollar rate 亚洲美元利率
[s %\.y(q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y#r\b6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6{^*JC5nj asked price 沽盘；喊价；索价；卖方报价
cMtJy"kK assessable income 应评税入息
|E|T%i^}./ assessable loss 应评税亏损
qP`?M\!O assessable profit 应评税利润
Xa Gz].Sv assessable value 应评税值
ype"7p\ assessed profit 估定利润
Y:%" K assessed value 经评估价值
Q2 $/e+ assessment 评税；评定；估价；评税单
V~c(]K )- assessment number 评税编号；估价编号
0|Q.U assessment of additional tax 补加税评税
.jum "va% assessment of performance 业绩评估；实绩评价
-4`sqv ] Assessor 评税主任
QX/]gX asset price bubbles 资产价格泡沫
3YRB I|XO asset-backed securities 具资产保证的证券
;@'0T4Z&l assets accretion 资产增值
dM gbW<uAu assets and liabilities 资产与负债
W H;xq^ assets betterment statement 资产递增表；资产改进表
h*l4Y!7 assets lending 实物放款；有抵押贷款
g _x\T+= assets of the company passing on the death 死者去世时转移的公司资产
h *w aRD assets pledged as security for liabilities 用作负债抵押的资产
a^*B5G1(& assets portfolio 资产投资组合
`7>K1slQ}S assets price 资产价格
ws().IZ assets quality 资产质素
eU"mG3 __ assets realization 资产变现
G,/Gq+WX assets refinancing arrangement 资产再集资安排
eu=|t&FKk assets securitization 资产证券化
q "p#H 8 assets situated outside Hong Kong 在香港以外地方的资产
g$gVm:= assets stripping 削减资产；拆卖资产
V*kznm assets value 资产值
d'q;+ jnP assignee 承让人
R]V TV7D assignment 转让；转让书；转让契
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>(zunL assignment of interest 权益转让
FP@ A;/c assignment of letters patent and trade mark 专利证书及商标转让
6 DO0zNTY assignment of property 物业转让；物业转让书
1YFAr}M assignment right 转让权
p1uN ]T7> assignor 转让人
Lo5Jb6nm associate 有联系的人；有关连人士；相联者；合伙人；联系人
SZI7M"gf/+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%8g$T6E[<2 associate member 附属会员
0c-QI r}m associated body corporate 相联法人团体
2:n|x5\H associated company 相联公司；联属公司
)PHl>0i! associated corporation 相联法团
;_w MW l0F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
],$6&Cm 公认会计师公会〔英国〕
&?v#| qIh Association of Futures Exchange Brokers 香港期货经纪协会
{z-Nl H
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
} 7&\eV{qU association of underwriters 承保人组织
4Z],+?.[ assumption of control 接管
H7J`]nr6 assurance 担保；保险；转易；转易书
$T FTIk*uU assurance of interest 权益的转易
lWIv(%/@ at 19XX price 按一九ＸＸ年价格计算
@#1c x at a discount 按赔价计算；按贴水价格计算；打折扣
r8<JX5zyuo at a premium 按溢价计算；按升水价格计算
,$o-C&nC at call 通知付款；按通知
_4~k3%w\`l at constant market price 按固定市价计算
(J/>G y)d at constant price 按固定价格计算
NywB 3 at cost 按成本计算
j5'. P~ at current market price 按当时市价计算；按现时市价计算
2;O c^ at current price 按当时价格计算；按现时价格计算
T?Z OHH8 at factor cost 按要素成本计算；按生产要素成本计算
%pd5w~VP at money-of-the-day price 按付款当日价格计算
?#U0eb5u at or better 按指定或较佳价位〔买卖指令〕
0\QYf0o at par 按面值计算；平价
|@OJ~5H/{ at sight 见票即付
O&F< oM at the close 按收市盘
nO-d" S* at the opening 按开市盘
2}GKHC attestation 见证；见证条款
G) jG!`I at-the-money option 平价期权
[6 oq# # attorney 受权人；受托代表人
IBzHR[#,^ attornment 新拥有人承认书
O5c_\yv= attributable profit 可归属利润
EP/&m|o|G attributable share value 可归属股份价值
Bfu/9ad Auckland Stock Exchange 奥克兰证券交易所
![qRoYpbg8 auction 拍卖
fdg[{T4: auctioneer 拍卖商
d 4[poi ~ audit 审计；核数
2f s9JP{^0 Audit Commission 审计署
g2!0 v B> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x0y% \ 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〕
cvn- *Sj audit review 帐目审查
=H
L9Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U[blq
M audited account 审计帐目；经审计的帐目
@F>[DW]O audited annual account 经审计的周年帐目
nm<L&11 audited balance sheet 经审计的资产负债表
p, !1 3X auditor 核数师；核数主任；审计师
(Be $ $W auditor's certificate 核数师证明书；审计师证明书
R
%Rv auditor's report 核数师报告；审计师报告
N=hSqw[ Aussie bond 澳元债券
3`mC"a b / austerity budget 紧缩预算
::kpl 2r\c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B'NS&7+]. Australia All Ordinaries Index 澳洲所有普通股票指数
9)1P+c-- Australian Dollar [AUD] 澳元
M|$H+e } : Australian Options Market 澳大利亚期权市场
Y}85J:q] Australian Securities Commission 澳洲证券事务监察委员会
Rc;1Sm9\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]v/t8` Australian Stock Exchange 澳大利亚证券交易所
39'X$! Austrian Schilling [ATS] 奥地利先令
{\
A_% authentication 认证；鉴证
^[k6]1h authority to purchase 委托购买证；委购书
K'>P!R:El authorization 认可；核准；授权；授权书
l!xgtP K authorization by direction 指示授权
IEKMa authorization by instruction 指令授权
E!r4AjaC authorization by warrant 令状授权
ddGkk@CA authorization of unit trust 单位信托的认可
O8!!UA8 V authorized agent 指定代理人
l#mqV@?A~ authorized capital 法定资本
JDIz28 Ww authorized clerk 出市员
H&" _} authorized dealer 认可交易商
2
rbX 8Y authorized financial institution 认可财务机构
[YL sEo= authorized fund 认可基金
w@<<zItSo authorized fund house 获授权的基金公司；认可基金公司
{"qW~S90YO authorized institution 认可机构
V3aY]#Su authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B3ohHxHu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D'U\]'. authorized insurer 获授权保险人；获认可承保人
+H5 jRw authorized investment 特准投资项目
F#zQQ)(Pf authorized person 获授权人
i4 y(H authorized representative 获授权代表
a,en8+r ] authorized share capital 法定股本
Y/QK+UMW* automated quotation system 自动报价系统
C.DoXE7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Pl`Bd0 自动交易系统〔香港期货交易所有限公司〕
A- <.# automatic adjustment mechanism 自动调整机制
WV9[DFU automatic adjustment system 自动调整系统
t!+%g) @ Automatic Clearing House 自动票据交换所
7$E2/@f automatic exchange rates accumulation system 自动化汇率累集系统
o(S^1j5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B8P@D"u automatic teller machine [ATM] 自动柜员机
Dg ?Ho2i h autopay 自动转帐
@U7U?.p available assets 可用资产
+btP]?04 available fiscal reserve 现存财政储备
* <#]&2I available profit 可用利润
%' K+$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.)oQM:F (h average 平均；平均数；海损
d#M?lS> average basic salary 平均基本薪金
gu~-} average consumer expenditure 平均消费开支；一般消费开支
/i7>&ND.r average cost 平均成本
EX[l0]fj average cost of land production 增辟土地平均成本
2/a04qA# average daily turnover 平均每日成交额
z. Ve#~\ average daily wage rate 平均每日工资率
o
=jX average expenditure pattern 平均开支模式
5VY%o8xXa average growth rate 平均增长率
zmrX %!CW average net fixed assets 固定资产平均净值
Y6[] wUJ average of relatives 相对价格平均数
DU*Hnii average price 平均价格
exa}dh/uC average propensity to consume 平均消费倾向；一般消费倾向
j[Hg] average propensity to save 平均储蓄倾向；一般储蓄倾向
DVeF (Y3& average rate 平均率
@Reh?]# v average revenue 平均收入；平均收益
P^o"PKA average stock 平均库存；平均存货
j:\_*f average yearly rent 平均年租
AmrJ_YP/t~ avoidance of double taxation 避免双重课税
3oNt]2w/' avoidance of tax 避税
