A:
u2[L^]| A share Ａ股；甲类股份
\zD s3Hp abatement of tax 减税；减扣免税额
5Z:qU{[ ABN AMRO Bank N.V. 荷兰银行
0xeY0!ux above-the-line expenditure 线上项目支出；经常预算支出
d*U<Ww^q above-the-line receipt 线上项目收入；经常预算收入
Ue>{n{H"y ABSA Asia Limited 南非联合亚洲有限公司
*dC&*6Rx absolute change 绝对数值变更
6y^GMls I absolute expenditure 实际开支
sfy}J1xIL absolute guideline figure 绝对准则数字
Bob-qCBV absolute interest 绝对权益
>4+KEK absolute order of discharge 绝对破产解除令
h$6 ~3^g:P absolute profit margin 绝对利润幅度
lO 0} absolute value 实值；绝对值
Jy('tfAHp absolutely vested interest 绝对既得权益
e:rbyzf# absorbed cost 已吸收成本；已分摊成本
;Z`R! absorption 吸收；分摊；合并
L7. SH#m absorption rate 吸收率；摊配率；分摊率
P%!=Rj^ 2m ACB Finance Limited 亚洲商业财务有限公司
Cm"S=gV acceptable form of reciprocity 合理的互惠条件
LEX @hkh acceptable rate 适当利率；适当汇率
f'M([gn^_ acceptance agreement 承兑协议
`Uq X`MFz acceptance for honour 参加承兑
i;juwc^n} acceptor 承兑人；接受人；受票人
E iZa,}A acceptor for honour 参加承兑人
$++ O@ C5 accident insurance 意外保险
L
gy^ ^. Accident Insurance Association of Hong Kong 香港意外保险公会
{r5OtYmpR accident insurance scheme 意外保险计划
. t&G^i'n accident year basis 意外年度基准
Zz b?Nbf accommodation 通融；贷款
bUYjmb2g) accommodation bill 通融票据；空头票据
nC!L<OMr accommodation party 汇票代发人
EP+LK?{ % account balance 帐户余额；帐户结余
Z
B!~@Vf account book 帐簿
M23r/eg] account collected in advance 预收款项
sN #ju5 account current book 往来帐簿
ua ky2SgN account of after-acquired property 事后取得的财产报告
dI!/H&`B] account of defaulter 拖欠帐目
6mgLeeY account payable 应付帐款
*{\))Zmhd account payee only [A/C payee only] 只可转帐；存入收款人帐户
( <e<Q~( account receivable 应收帐款
?|\wJrM ] account receivable report 应收帐款报表
B`jq"[w]- account statement 结单；帐单；会计财务报表
1i)3!fH0:
account title 帐户名称；会计科目
2n-kJl`: O accountant's report 会计师报告
h[<l2fy Accountant's Report Rules 会计师报告规则
Qam48XZ > accounting and auditing procedure 会计与审计程序；会计与核数程序
H4sc7- Accounting Arrangements 《会计安排》
1<*U:W
$g accounting basis 会计基础
}WBHuVcZG accounting by Official Receiver 破产管理署署长呈交的帐目
q1ZZ T"' Accounting Circular 《会计通告》
ojA !!Ru accounting class 会计类别
Ap4.c8f?Q- accounting date 记帐日期；会计结算日期
$~%h4 accounting for money 款项核算
4x#tUzb; Accounting Officer 会计主任
{2i8]Sp1d/ accounting period 会计报告期；会计期
33&\E- Q> accounting policy 会计政策；会计方针
V\l@_%D[(v accounting practice 会计惯例
`82Dm!V accounting principle 会计准则
4G X S( accounting record 会计记录
<z>oY2% accounting report 会计报告
:)&vf<JL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$TK= :8HY Accounting Society of China 中国会计学会
ooC9a>X accounting statement 会计报表
A(cR/$fn6 accounting system 会计制度；会计系统
JZ&_1~Z= accounting transaction 会计事项；帐务交易
aeAx0yE[p accounting treatment 会计处理
>[~7fxjK- accounting year 会计年度
t`>Z#=cl\ accretion 增值；添加
y O* accrual 应计项目；应累算数目
5OX[)Li accrual basis 应计制；权责发生制
!+ QfQghAT accrual basis accounting 应计制会计；权责发生制会计
k]`-Y E accrue 应累算；应计
nb 6Y/`G accrued benefit 应累算利益
KeXt "U accrued charges 应计费用
n1:q:qMR1 accrued cumulative preference share dividend 应累算的累积优先股股息
_aJKt3GQ accrued expenses 应累算费用
~l*<LXp8 accrued interest payable 应付利息；应计未付利息
x($Djx accrued interest receivable 应收利息；应计未收利息
uU^i Y$w accrued right 累算权益
0'YJczDq:7 accruing profit 应累算的利润
.0~uM!3y accumulated fiscal reserve 累积财政储备
j]vEo~Bbh accumulated profit 累积利润；滚存溢利
Nd{U|k3pL accumulated reserve 累积储备
j2.7b1s accumulation of surplus income 累积收益盈余
S kB*w'k acquired assets 既得资产
<^_crJONom acquisition 收购；购置；取得
0r8Wv,7Bo acquisition cost 购置成本
@2 *Q* acquisition expenses 购置费用
Chx+p&! acquisition of 100% interest 收购全部股权
;oDr8a<A acquisition of control 取得控制权
-|>T?
t'K acquisition of fixed assets 购置固定资产
EbVva{;#$; acquisition of shell “买壳”
i"
)_Xb_1 acquisition price 收购价
D{[{ &1\)r act of God 天灾
l=(( >^i acting partner 执事合伙人
XrWWV 2[ active market 买卖活跃的市场；交投畅旺的市场；旺市
bSz7?NAp active partner 积极参与的合伙人
$$"G1<EZ active trading 交投活跃
+%u3% } actual circulation 实际流通
p8?v
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>}W[>WReI actual expenditure 实际开支；实际支出
HXztEEK6 actual income 实际入息；实际收入；实际收益
= actual market 现货市场
J_-fs#[x actual price 现货价；实际价格
E-F R
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a7453s actual quotation 实盘；实际价位；实际报价
`(=Kp=b actual year basis 按实际年度计算
X)+6>\ actuals 实货
r\Kcg~D> actuarial investigation 精算调查
=6"5kz10 actuarial principle 精算原则
{<Gp5j actuarial report 精算师报告
X J)Y-7c Actuarial Society of Hong Kong 香港精算学会
F * r) actuarial valuation 精算师估值
pe\Nwq actuary 精算师
V/ kndV[j ad referendum agreement 暂定协议；有待覆核的协定
oD1k7Gq1 ad valorem duty 从价税；按值征税
Xc}XRKiy{ ad valorem duty system 从价税制
<c:H u{D ad valorem fee 从价费
evYn } ad valorem tariff 从价关税
J%M [8 additional allowance 额外免税额
6)P.wW additional amount for unexpired risk 未过期风险的额外款额
T?1V%!a;f additional assessable profit 补加应评税利润
k+ w Ji additional assessment 补加评税
rjO{B`sV* additional commitment 额外承担
o[fg:/5)A additional commitment vote 额外承担拨款
( N};.DB1Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&>E gKL additional dependent parent allowance 供养父母额外免税额
d!YP{y P additional provision 额外拨款
\IImxk E additional stamp duty 附加印花税
isQOt *
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lG%697P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
OE9,D:t v adjudged bankrupt 被裁定破产
}2Euz.0 adjudicated bankrupt 裁定破产人
\=bKuP(it adjudication fee 裁定费；评定印花税额手续费；评估契据费
lw.[qP adjudication of bankruptcy 裁定破产；宣告破产
;l
ZKgi8` adjudication of insolvency 裁定无力偿还债务
Fb =uN adjusted actual 经调整的实数；调整后的实数
|?8nO.C~V adjusted current assets 经调整的流动资产；调整后的流动资产
1gbFl/i6T adjusted figure 经调整的数字；调整后的数额
&b}g.)RI adjusted liabilities 经调整的负债；调整后的负债
!2l2;?jM adjusted loss 经调整的亏损；调整后的亏损
T,1qR: 58 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
+>K &zS adjusted profit 经调整的利润；调整后的利润
i/1 $uQ adjusted surplus 经调整的盈余额；调整后的盈余额
>7%T%2N adjusted value 经调整的价值；调整后的价值
yNP4Ey adjustment 调整；修订；理算〔保险〕
V-n{=8s adjustment centre 调剂中心
zqXF`MAB= adjustment lag 调整过程的时间差距；调整时差
gu[EYg adjustment mechanism 调整机制
\AKP ea= adjustment of loss 亏损调整
j-W$)c3X adjustment process 调整过程；调整程序
`Hlf.>b1 adjustment range 调整幅度
emK*g<] administered exchange rate 受管制汇率
.hR
<{P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#~"IlBk\ administration expenses 行政费用
Y%;X7VxU* administration fee 手续费；行政费
MJ1qU}+] administration in bankruptcy 破产管理
tZz%x?3G administration order 遗产管理令
V<jj'dZfW administrator 管理人；遗产管理人
J&, hC%] administrator of the estate 遗产管理人
%oTBh* K'o admission of debt 债项承认书
x5BS|3W$a admission of proof 接纳债权证明
HbsNF~; advance 放贷款项；垫付款项；预支款项；预付款项
Op c szq5n advance account 暂支帐目；预付款帐户
TnK<Wba advance compensation 预付补偿金
%HoD)OJe advance from shareholder 股东垫款
hRu}P" advance pending reimbursement 预支以待日后付还
$5)#L$!,] advanced economy 先进经济体系
NimgU Fa advancement 预付；预付财产
(EY @{'.& advances warrant 垫款令
+KIz#uqF8Z advancing 贷出
X~0 -W Bz adverse balance 逆差
3W GE T[3 adverse exchange 逆汇
$S|+U}]C advertisement addressed to shareholders 在报章刊登的致股东通告
8X"4RyNSn advice for collection 托收通知书
cOX )+53 advice of drawing 提款通知书；汇票通知书
rSJ!vQo
Cb advice of payment 付款通知
&l1t5 ! Advisory Committee [Securities and Futures Commission]
fI<LxU_n: 谘询委员会〔证券及期货事务监察委员会〕
Pg(Y}Tu Advisory Committee on Diversification 经济多元化谘询委员会
oMj"l#a* affidavit 誓章；遗产申报誓章
SYA~I-OYc affidavit of no receipt 述明无收款的誓章
ION o&~-l affiliate 联号；联营公司；附属公司
vjx'yh| affiliated company 附属公司；联号；联营公司
* $fM}6} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\]]K{DO affordability 负担能力
B=& [Z2 African Development Bank [AfDB] 非洲开发银行
~rdS#f&R2 after-acquired property 事后取得的财产
ZF[W<Q after-hours dealing 市后交易
w
a(Y[]V after-tax profit 税后盈利；税后利润；税后溢利
ISs &1`Y agency agreement 代理协议
s_IFl5D] agency expenses 代理机构的开支
%"A8Af**I agency fee 代理费
Jj>Rzj!m Agency Law 《代理法》
~^Cx->l agent 代理人；承销人
A'z]?xQR agent of company 公司代理人
Ia}qDGqPp! agent's fee 代理人费；经纪费
>B**fZ~L aggregate 总计；总数；总体数字
ZY `9 aggregate amount 总款额；总额
w+
!c9 aggregate assets and liabilities 总体资产与负债
jsE8=zZs aggregate at constant price 按固定价格计算的总体数字
zP #:Tv' aggregate demand 总需求
B]G2P `sN aggregate gross position 总持仓量
]A%3\)r aggregate limit 总限额
Za |iU`e\ aggregate of salaries tax 合计薪俸税
C78g|n{ aggregate performance 总体表现；总体业绩
|nx3x aggregate supply 总体供应
xz!0BG aggregate surplus 总盈余
5.{= O p! aggregate total 整体总额
Sc >m w
aggregate value 总值；合计价值
'sUO i7U aggregated basis 合计基准
IeYNTk &< aggregated net chargeable income 合计应课税入息实额
e&VC }%m aggregation 合并计算；合计；总和
zl :by? aggregation of incomes of husband and wife 夫妇入息合并计算
`J,>#Y6(J aggregation of property 财产的总和
>: 6iFPP agio 差价；贴水
yC\UT
~j/ 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》
z.-yL,Rc`- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Eb4NPWo 《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》
!?JZ^/u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|> STb\ 《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》
?;~E*kzO& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qP#LJPaS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M^:JhX{ agreement for a settlement 授产协议
B.5+!z&7 agreement for assignment 转让协议
e3SnC:OWf agreement for sale 售卖协议；买卖协议
Wn@oG@}~ agreement for sale and purchase 买卖协议
5WHz_'c
agreement for the payment of interest 支付利息协议
>2{Y5__+e agreement for the repayment of money 还款协议
q@bye4Ry%W agreement of reinsurance 再保险协议
$\J5l$tU Agricultural Bank of China 中国农业银行
p-.kBF air passenger departure tax 飞机乘客离境税
GuR^L@+ -. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U? Jk airport tax 机场税
Gku qe3 alcohol duty 酒精税
U, i_}O3Q alienation 让与；让渡；转让
lu"0\}7X alimony 生活费；赡养费
d9v66mpJM All Ordinaries Index [AOI] 所有普通股指数
<?7qI8 5OT all risks 全险；综合险
LP#wE~K "b All Sales Record for Stock Market 《股票市场成交报告》
Eu(Qe ST\ Allied Capital Resources Limited 新联财务有限公司
U| Fqna all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v3 Vve:}+ allocation letter 拨款信件
i&>^"_4 rc allocation of fund 分配款项；预留款项
}jC O@v; allocation of profit 利润分配；溢利分配
({t^/b*8 allocation warrant 拨款令
P".}Y[GD allotment 分配；配股
vK)'3 % allotment notice 股份配售通知；配股通知
6}E>B{Y allotment of shares 股份分配
yk?bz allowable 可获宽免；免税的
qG;tD>jy allowable business loss 可扣除的营业亏损
ZcXAqep8' allowable expenses 可扣税的支出
,:(s=J N+ allowance 免税额；津贴；备抵；准备金
C;m"W5+ allowance for debts 债项的免税额
ZEI)U,
I. allowance for depreciation by wear and tear 耗损折旧免税额
~@c<5 -`{ allowance for funeral expenses 殡殓费的免税额
(7G4 v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C` ;igg$t_ allowance for repairs and outgoings 修葺及支出方面的免税额
rk1,LsZVS allowance to debtor 给债务人的津贴
#E!^oZm<Z alteration of capital 资本更改
#b[bgxm alternate trustee 候补受托人
&B(z**+9 amalgamation 合并
,1mL=|na
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p\ =T #lb ambit of charges 征税范围；收费范围
uG7]s]Wdz; amended valuation 经修订的估值
wx3_?8z/O American Commodities Exchange 美国商品交易所
<K^a2 D American Express Bank Limited 美国运通银行
3Sfd|0^ American Stock Exchange 美国证券交易所
k^%=\c amortization 摊销
LhLAQ2~ amount due from banks 存放银行同业的款项
% vUU
Fub amount due from banks abroad 存放海外银行同业的款项
I9 qZE=i amount due from holding companies 控股公司欠款
3!p`5 hJd amount due from local banks 存放本港银行同业的款项
s;TB(M~i[ amount due to banks 银行同业的存款
3F|p8zPS amount due to banks abroad 海外银行同业的存款
>M2~p& Si amount due to holding companies 控股公司存款
!} h)
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Vhv'Z\ amount due to outport banks 外埠银行同业的存款
Qz|T0\=V amount for note issue 发行纸币的款额
]4H)GWHKg amount of bond 担保契据的款额
_|M8xI amount of consideration 代价款额
?. `
ga* amount of contribution 供款数额
I zTJ7E*i amount of indebtedness 负债款额
DK?aFSf\ amount of principal of the loan 贷款本金额
(o|bst][S amount of rates chargeable 应征差饷数额
2 @tnOs(* amount of share capital 股本额
9k;,WU(K< amount of sums assured 承保款额
LH4#p%Pb% amount of variation 变动幅度
nu\AEFT amount of vote 拨款数额
=|i_T%a amount payable 应付款额
%htI!b+"@ amount receivable 应收款额
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A,dh Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{V>F69IU analysis 分析
|-V:#1wR.] ancillary risk 附属风险
&233QRYM annual account 周年帐目；周年帐目报表；年度决算；年结
(y]Z *p:EW annual accounting date 年结日期
L@H^?1*L? annual allowance 每年免税额；年积金；年度津贴；年津
U_IGL annual balance 年度余额
o.!o4&W H annual disposable income 每年可动用收入
;iiCay37F annual estimates 周年预算
h_ 4*?w annual fee 年费
ir}z^+ annual general meeting 周年大会
_ VuWo annual growth rate 年增率；每年增长率
&qg6^& annual long-term supplement 长期个案每年补助金
yx|iZhK0:} annual pensionable emolument 可供计算退休金的年薪
>)M1X?HI5 annual report 年报
.@)vJtH) Annual Report on the Consumer Price Index 《消费物价指数年报》
&YY`XEG59O annual return 周年报表；周年申报表；每年报税表格
; :bp?( Annual Return Rules 《周年报表规则》
3&})gU&a annual review of consumer prices 每年消费物价回顾
GxzO|vFQ annual roll-forward basis 逐年延展方式
, ]1f)> annual salary 年薪
.*` ^dt annual statement 年度报表；年度决算表
aC}\`.Kb 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
j r) M], annuitant 年金受益人
4E.9CjN1> annuity 年金
^(:~8 h annuity contract 年金合约
%l!A%fn( annuity on human life 人寿年金
'EIe5O p antecedent debt 先前的债项
l[i4\ CT ante-dated cheque 倒填日期支票
\#%GVru! anticipated expenditure 预期开支
23r(4 anticipated net profit 预期纯利
qj _0
td$ anticipated revenue 预期收入
~b]enG5xS4 anti-inflation measure 反通货膨胀措施
>gp53\ anti-inflationary stance 反通货膨胀立场
&7\}S qp apparent deficit 表面赤字
wIi(\]Q apparent financial solvency 表面偿债能力
y]yl7g =~ apparent partner 表面合伙人
t)W=0iEd9 application for personal assessment 个人入息课税申请书
H-pf8 application of fund 资金应用
K^<?LXJF application to release as liquidator and to destruct the books of accounts and documents
9
3)fC 申请免除清盘人职务及毁灭帐簿与文件
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z8-3o appointed actuary 委任精算师
* 4
LS`` appointed auditor 委任核数师；委任审计师
EmT_T 3v appointed trustee 委任的受托人
|c0^7vrC appointer 委任人
YtvDayR> apportioned pro rata 按比例分摊
r =x"E$ apportionment 分配；分摊
yP3I^>AZ3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ua
\f]y apportionment formula 分摊方程式
m
OUO)[6y apportionment of estate duty 遗产税的分摊
WOj}+?/3 R appraisal 估价；评估
} o:LwxNO appreciable growth 可观增长
"mBM<rEn* appreciable impact 显着影响
KM i$0+ appreciable increase 可观增长
GwF8ze+cH appreciation 增值；升值
[;ZCq!)> appreciation against other currencies 相对其他货币升值
s]99'Q" , appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|*t 2IVwX appreciation tax 增值税
g "Du]_, appropriation 拨款；拨用；拨付
RI8*'~ix] appropriation account 拨款帐目
VLm\P S
Appropriation Bill 拨款法案
Ph
P)|P appropriation-in-aid system 补助拨款办法
~4+ Y BN approved assets 核准资产
h. R46 : approved basket stock 认可一篮子证券
O W.CU=XU approved budget 核准预算
w98M #GqV approved charitable donation 认可慈善捐款
V X8rM!3 approved charitable institution 认可慈善机构
1_{ e*=/y approved currency 核准货币；认可货币
H4`>B>\ approved estimates 核准预算
.pPuBJL]< approved estimates of expenditure 核准开支预算
-}<R u) approved overseas insurer 核准海外保险人
wzy[sB274 approved overseas trust company 核准海外信托公司
J#C4A]A approved pooled investment fund 核准汇集投资基金
@}6<,;|DQ approved provident fund scheme 认可公积金计划
H,TApF89A approved provision 核准拨款
"=DQ { (L approved redeemable share 核准可赎回股份
#EUT"^:d approved regional stock 认可地区性证券
Ut2T:%m{ approved retirement scheme 认可退休金计划
qZ! kVrmg& approved subordinated loan 核准附属贷款
ykbfK$j z
arbitrage 套戥；套汇；套利
T&[6 arbitrageur 套戥者；套汇者
bxYSZCo* arbitrary amount 临时款项
mQ 1 arrangement 措施；安排；协定
U<&=pv arrears 欠款
]a/dvj} arrears of pay 欠付薪酬
4RDY_HgF6 arrears of revenue 逾期未收税款；逾期未收的帐项
*-=/"m articles of association 组织章程；组织细则；组织章程细则
&Y1h=,KR9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f 4pIF"U9> ascertainment of profit 确定利润
?J2A.x5` a "Asia Clear" “亚洲结算系统”
\LJ!X3TZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@#hQ0F8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~.x #ic Asian Development Fund [ADF] 亚洲发展基金
`scW.Vem Asian dollar bond 亚洲美元债券
Vf:.C|Z Asian dollar market 亚洲美元市场
1p~O RQ Asian dollar rate 亚洲美元利率
qn yacI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nmn/4> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GpTZp#~; asked price 沽盘；喊价；索价；卖方报价
.$p eq assessable income 应评税入息
>dK0&+A assessable loss 应评税亏损
G.O;[(3ab assessable profit 应评税利润
n eu<zSS assessable value 应评税值
Q^va +O assessed profit 估定利润
!+$QN4{9 assessed value 经评估价值
.Bkfe{^ assessment 评税；评定；估价；评税单
l4$ sku- assessment number 评税编号；估价编号
Eg1TF oIWl assessment of additional tax 补加税评税
1d+Kn Jy assessment of performance 业绩评估；实绩评价
9LPXhxNwB Assessor 评税主任
g~-IT&O asset price bubbles 资产价格泡沫
>k\p%{P asset-backed securities 具资产保证的证券
}ACg#;>/+ assets accretion 资产增值
H HX q_-V assets and liabilities 资产与负债
$hC S-9%& assets betterment statement 资产递增表；资产改进表
#Ev}Gf+5Q assets lending 实物放款；有抵押贷款
\3ydNgl assets of the company passing on the death 死者去世时转移的公司资产
aJv+BX_, assets pledged as security for liabilities 用作负债抵押的资产
0.+Eo.AX4M assets portfolio 资产投资组合
r{?qvl!q assets price 资产价格
0 ;LF>+fJ assets quality 资产质素
XSof{:V assets realization 资产变现
xKBi".wA assets refinancing arrangement 资产再集资安排
U*{0, Ue' assets securitization 资产证券化
W2- l_{ assets situated outside Hong Kong 在香港以外地方的资产
A?04,l]y assets stripping 削减资产；拆卖资产
G)YmaHeI;[ assets value 资产值
- s'W^( assignee 承让人
Q'jGNWep assignment 转让；转让书；转让契
f9UDH8X assignment of interest 权益转让
~rI2 RJ assignment of letters patent and trade mark 专利证书及商标转让
6wpu[ assignment of property 物业转让；物业转让书
fk15O_#3 assignment right 转让权
P%&|?e~D^ assignor 转让人
9[\ do@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
:I"2 2EH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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\m=7 associate member 附属会员
aC' 6 associated body corporate 相联法人团体
g:~q&b[q6 associated company 相联公司；联属公司
bHm/Z Zx associated corporation 相联法团
RL ex#j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZYY~A_C 公认会计师公会〔英国〕
Z2*?a|3 Association of Futures Exchange Brokers 香港期货经纪协会
>q?{'#i
/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Iu0GOy*[ association of underwriters 承保人组织
IHCxM|/k(M assumption of control 接管
vK/`or3U assurance 担保；保险；转易；转易书
5h Sd,#: assurance of interest 权益的转易
|1 H9,:*% at 19XX price 按一九ＸＸ年价格计算
n |WSnm,W at a discount 按赔价计算；按贴水价格计算；打折扣
o3 Yb2Nw at a premium 按溢价计算；按升水价格计算
e u)""l at call 通知付款；按通知
;Q&9 t at constant market price 按固定市价计算
:''Swi<H at constant price 按固定价格计算
pRlScD_}; at cost 按成本计算
.KG9YGL# at current market price 按当时市价计算；按现时市价计算
cV1E<CM at current price 按当时价格计算；按现时价格计算
2s, cyCw& at factor cost 按要素成本计算；按生产要素成本计算
e /x 9@1s# at money-of-the-day price 按付款当日价格计算
Tt{X(I} J at or better 按指定或较佳价位〔买卖指令〕
GMZ6 dK at par 按面值计算；平价
s^6,"C at sight 见票即付
2N |iOog at the close 按收市盘
,>qtnwvlHP at the opening 按开市盘
+8 "8s attestation 见证；见证条款
tU Je -3, at-the-money option 平价期权
e]>=;Zn attorney 受权人；受托代表人
r/':^Ex attornment 新拥有人承认书
.P T7 attributable profit 可归属利润
F@ |( attributable share value 可归属股份价值
JX ww_e[ Auckland Stock Exchange 奥克兰证券交易所
%@ >^JTkY8 auction 拍卖
pUmT?N! auctioneer 拍卖商
h5@7@w% audit 审计；核数
E0HE@pqr Audit Commission 审计署
LZG(T$d I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!s$1C=z5u 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
b^<7a& audit review 帐目审查
dtV*CX.D.7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f6SXXkO+ audited account 审计帐目；经审计的帐目
zV15d91GX audited annual account 经审计的周年帐目
-;6uN\gq audited balance sheet 经审计的资产负债表
r$M<vo6C auditor 核数师；核数主任；审计师
&xUCXj2-z auditor's certificate 核数师证明书；审计师证明书
Wn=I[K&& auditor's report 核数师报告；审计师报告
t:oq't Aussie bond 澳元债券
XmwR^ austerity budget 紧缩预算
Hr] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
FmF[S&gFRs Australia All Ordinaries Index 澳洲所有普通股票指数
#~m^RoE Australian Dollar [AUD] 澳元
Exv!!0Cd^ Australian Options Market 澳大利亚期权市场
iu{;| E Australian Securities Commission 澳洲证券事务监察委员会
VR_/Vh ]@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
AK'3N1l` Australian Stock Exchange 澳大利亚证券交易所
m=COF$< Austrian Schilling [ATS] 奥地利先令
3qu?qD authentication 认证；鉴证
0S+$l authority to purchase 委托购买证；委购书
}9 B}, authorization 认可；核准；授权；授权书
dEkS T[Y3 authorization by direction 指示授权
Ed;!A(64r authorization by instruction 指令授权
zA|lbJz=GY authorization by warrant 令状授权
9' H\- authorization of unit trust 单位信托的认可
W:WRG8 (F authorized agent 指定代理人
3 %r*~#nz authorized capital 法定资本
A? jaS9 &) authorized clerk 出市员
9T$%^H9 authorized dealer 认可交易商
&.yX41R authorized financial institution 认可财务机构
dpge:Qhr authorized fund 认可基金
Zn*W2s^ ^{ authorized fund house 获授权的基金公司；认可基金公司
{@ x-T authorized institution 认可机构
WHjJ R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
sGiK
S,.K authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rK;<-RE<[: authorized insurer 获授权保险人；获认可承保人
RxPD44jVA authorized investment 特准投资项目
Rm,>6bQx authorized person 获授权人
g hkV^ [ authorized representative 获授权代表
h?ijZHG $ authorized share capital 法定股本
)FA:wsy~E automated quotation system 自动报价系统
FW3E UC)P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Xf b-<
Q0A 自动交易系统〔香港期货交易所有限公司〕
i 8cmT+}> automatic adjustment mechanism 自动调整机制
2Z"\%ZD automatic adjustment system 自动调整系统
F!?f|z,/ Automatic Clearing House 自动票据交换所
N48X[Q * automatic exchange rates accumulation system 自动化汇率累集系统
%/nDG 9l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K'E)?NW69 automatic teller machine [ATM] 自动柜员机
EN}4-P/5 autopay 自动转帐
>x~Qa@s; available assets 可用资产
0&kmP ' available fiscal reserve 现存财政储备
/{[tU-}qJ available profit 可用利润
hC X/k<}I Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?m VSc/ average 平均；平均数；海损
u]9 #d^%V average basic salary 平均基本薪金
NYxL7 :9 average consumer expenditure 平均消费开支；一般消费开支
8U]mr+ average cost 平均成本
09Q5 gal average cost of land production 增辟土地平均成本
FSkX95 average daily turnover 平均每日成交额
6" [,
average daily wage rate 平均每日工资率
m^RO*n. average expenditure pattern 平均开支模式
{SZv#MrK average growth rate 平均增长率
siV]NI ':| average net fixed assets 固定资产平均净值
sQr M"i0Y> average of relatives 相对价格平均数
g CL}Ba average price 平均价格
4`V&Yqwl average propensity to consume 平均消费倾向；一般消费倾向
#'i,'h+F average propensity to save 平均储蓄倾向；一般储蓄倾向
ofYZ! -V average rate 平均率
h y\iot average revenue 平均收入；平均收益
R:^jQ'1 average stock 平均库存；平均存货
}U}ppq0Eo average yearly rent 平均年租
0 E3;f; 'X avoidance of double taxation 避免双重课税
QQ =tiW avoidance of tax 避税
