A:
%p2x^air A share Ａ股；甲类股份
T#n1@FgC abatement of tax 减税；减扣免税额
q83~j `ZJ$ ABN AMRO Bank N.V. 荷兰银行
GD[ou.C}k above-the-line expenditure 线上项目支出；经常预算支出
*sB-scD above-the-line receipt 线上项目收入；经常预算收入
B`B%:# ABSA Asia Limited 南非联合亚洲有限公司
%i-lx`U absolute change 绝对数值变更
~y2 )&x
absolute expenditure 实际开支
ES\Q5)t/fo absolute guideline figure 绝对准则数字
]rg+n c3 absolute interest 绝对权益
bk wa {V absolute order of discharge 绝对破产解除令
.W : absolute profit margin 绝对利润幅度
LBkc s4+ absolute value 实值；绝对值
K@P`_yxN absolutely vested interest 绝对既得权益
EotwUT| absorbed cost 已吸收成本；已分摊成本
+qUk Mx absorption 吸收；分摊；合并
J`q}Ry; absorption rate 吸收率；摊配率；分摊率
Yv>BO K ACB Finance Limited 亚洲商业财务有限公司
~$4.Mf,u acceptable form of reciprocity 合理的互惠条件
aGe(vQPi9 acceptable rate 适当利率；适当汇率
"P'&+dH8 acceptance agreement 承兑协议
e:J'&r& 1 acceptance for honour 参加承兑
hO/5>Zv? acceptor 承兑人；接受人；受票人
-#wVtXaSc acceptor for honour 参加承兑人
ZjZh z` accident insurance 意外保险
`_1(Q9Q Accident Insurance Association of Hong Kong 香港意外保险公会
:Jeo_ }e 0 accident insurance scheme 意外保险计划
i.t9j N accident year basis 意外年度基准
VS9]p o>= accommodation 通融；贷款
XalJo@%- accommodation bill 通融票据；空头票据
9c6GYWIFt& accommodation party 汇票代发人
&QTe Gn account balance 帐户余额；帐户结余
c',:@2R account book 帐簿
Pc(n@'m~ account collected in advance 预收款项
rMHQzQ0% account current book 往来帐簿
,MM>c OQ account of after-acquired property 事后取得的财产报告
)@,90Vhh account of defaulter 拖欠帐目
1 /2V.:bg account payable 应付帐款
#$=8g
RZj account payee only [A/C payee only] 只可转帐；存入收款人帐户
H=&/ Q account receivable 应收帐款
30?LsYXL62 account receivable report 应收帐款报表
hDljY!P>p account statement 结单；帐单；会计财务报表
9$+^"ilk account title 帐户名称；会计科目
fJWxJSdi accountant's report 会计师报告
rg5]`- != Accountant's Report Rules 会计师报告规则
)Ig+uDGk accounting and auditing procedure 会计与审计程序；会计与核数程序
:4 j a@~ Accounting Arrangements 《会计安排》
zr.+'
accounting basis 会计基础
.%?- As accounting by Official Receiver 破产管理署署长呈交的帐目
Ug7`ez4vw Accounting Circular 《会计通告》
`z}vONXpAX accounting class 会计类别
!ww :O| 0 accounting date 记帐日期；会计结算日期
j /H>0 ^ accounting for money 款项核算
c6,s+^^ Accounting Officer 会计主任
i_=?eUq%q/ accounting period 会计报告期；会计期
F# 1 Kk#t accounting policy 会计政策；会计方针
2f19W#
'0 accounting practice 会计惯例
Z'Exw-ca accounting principle 会计准则
xHJ8?bD p accounting record 会计记录
Q1`<fD
accounting report 会计报告
6F*-qb3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rFmKmV Accounting Society of China 中国会计学会
/5Zp-Pq accounting statement 会计报表
] <kupaRQ accounting system 会计制度；会计系统
S jVsF1d_ accounting transaction 会计事项；帐务交易
Jcz]J)|5v accounting treatment 会计处理
@S}/g/+2 accounting year 会计年度
b96t0w!cs accretion 增值；添加
7uPZuXHxcu accrual 应计项目；应累算数目
NoCDY2 $ accrual basis 应计制；权责发生制
R9Sf!LR accrual basis accounting 应计制会计；权责发生制会计
/l,+oG%\ accrue 应累算；应计
YlswSQ accrued benefit 应累算利益
)bLGEmm accrued charges 应计费用
d> %gW* accrued cumulative preference share dividend 应累算的累积优先股股息
'tb(J3Z P accrued expenses 应累算费用
;)(Sd f[P accrued interest payable 应付利息；应计未付利息
p)B33Z zC accrued interest receivable 应收利息；应计未收利息
6a4 'xq7 accrued right 累算权益
*Y85DEA accruing profit 应累算的利润
)jyq{ Jb accumulated fiscal reserve 累积财政储备
>4n+PXRXX accumulated profit 累积利润；滚存溢利
;rB6u_5"I. accumulated reserve 累积储备
R_Zv'y6 accumulation of surplus income 累积收益盈余
w9RF2J acquired assets 既得资产
#NvQmz?J? acquisition 收购；购置；取得
b TLMd$ acquisition cost 购置成本
Jd5\&ma acquisition expenses 购置费用
k"xGA*B| acquisition of 100% interest 收购全部股权
D]IBB>F acquisition of control 取得控制权
&5\^f?'b7 acquisition of fixed assets 购置固定资产
M1oPOC\0. acquisition of shell “买壳”
$hkq>i \ acquisition price 收购价
+|y*}bG act of God 天灾
|K L')&" acting partner 执事合伙人
XE_ir
Et active market 买卖活跃的市场；交投畅旺的市场；旺市
Z_H?WGO active partner 积极参与的合伙人
@#RuSc active trading 交投活跃
Q6"uK actual circulation 实际流通
gNShOu actual cost 实际成本
<9P4}`%)3 actual expenditure 实际开支；实际支出
M|\^UF2e actual income 实际入息；实际收入；实际收益
z]kwRWe`j actual market 现货市场
Y3-gUX*w0 actual price 现货价；实际价格
25 CZmsg actual profit 实际利润
1T ( u actual quotation 实盘；实际价位；实际报价
Kv(z4 z actual year basis 按实际年度计算
]@v}y& actuals 实货
:e*DTVv8 actuarial investigation 精算调查
NS`07 #z^ actuarial principle 精算原则
n( g)UNx actuarial report 精算师报告
Btj#EoSI_ Actuarial Society of Hong Kong 香港精算学会
[SVhtrx|% actuarial valuation 精算师估值
W'a(oI actuary 精算师
V=pMq?Nr ad referendum agreement 暂定协议；有待覆核的协定
l)4O . * ad valorem duty 从价税；按值征税
M!1U@6n!=) ad valorem duty system 从价税制
eGm:)
ad valorem fee 从价费
]' Y|N l ad valorem tariff 从价关税
/;?M?o"H additional allowance 额外免税额
Xka<I3UD5 additional amount for unexpired risk 未过期风险的额外款额
bS .s?a additional assessable profit 补加应评税利润
33Jd!orXU additional assessment 补加评税
Cyq?5\ a additional commitment 额外承担
-LtK8 wl^ additional commitment vote 额外承担拨款
m9in1RI% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<5S@ORN additional dependent parent allowance 供养父母额外免税额
uG!:Z6 %p additional provision 额外拨款
/F.Wigv additional stamp duty 附加印花税
_;56^1'T additional tax 补加税罚款；补加税款
$ a? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lVz9k adjudged bankrupt 被裁定破产
vw2`:]Q+ adjudicated bankrupt 裁定破产人
{ _?rh,9q adjudication fee 裁定费；评定印花税额手续费；评估契据费
H`~;|6}]n adjudication of bankruptcy 裁定破产；宣告破产
x2co>.i adjudication of insolvency 裁定无力偿还债务
7BR8/4gcPu adjusted actual 经调整的实数；调整后的实数
H~noJIw# adjusted current assets 经调整的流动资产；调整后的流动资产
OS -sk! adjusted figure 经调整的数字；调整后的数额
^$v3eKA adjusted liabilities 经调整的负债；调整后的负债
rLU'*} adjusted loss 经调整的亏损；调整后的亏损
-KH)J adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+TK3{5`!Ae adjusted profit 经调整的利润；调整后的利润
k.<3HU adjusted surplus 经调整的盈余额；调整后的盈余额
G8n rdN-9 adjusted value 经调整的价值；调整后的价值
.`jo/,?+O adjustment 调整；修订；理算〔保险〕
F]UQuOR) adjustment centre 调剂中心
';0 qj$ # adjustment lag 调整过程的时间差距；调整时差
j9d!y W adjustment mechanism 调整机制
>I}9LyZt adjustment of loss 亏损调整
+Y}V3(w9X adjustment process 调整过程；调整程序
`ltN,? / adjustment range 调整幅度
:_5/u|{
administered exchange rate 受管制汇率
<3 TA>Dz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:4:N f administration expenses 行政费用
aTd
D`h administration fee 手续费；行政费
"g> .{E5 administration in bankruptcy 破产管理
)"Q*G/+2Ie administration order 遗产管理令
Kz jC/1sd administrator 管理人；遗产管理人
c~0{s> administrator of the estate 遗产管理人
{ox2T g? admission of debt 债项承认书
M*sR3SZ
admission of proof 接纳债权证明
O:'?n8rWL advance 放贷款项；垫付款项；预支款项；预付款项
+vW)vS[ advance account 暂支帐目；预付款帐户
W3r ?7!~ advance compensation 预付补偿金
Kv37s0|g advance from shareholder 股东垫款
'$G"[ljr advance pending reimbursement 预支以待日后付还
aZ X mlq advanced economy 先进经济体系
0fm*`4Q advancement 预付；预付财产
gn8 |/ev advances warrant 垫款令
5!I4l1 advancing 贷出
*>NX%by) adverse balance 逆差
!z 53OT! adverse exchange 逆汇
k|vI<:'p, advertisement addressed to shareholders 在报章刊登的致股东通告
eg/<[ A: advice for collection 托收通知书
MP^ d}FL advice of drawing 提款通知书；汇票通知书
AH#4wPx F advice of payment 付款通知
b0v:12q Advisory Committee [Securities and Futures Commission]
;{#^MD MB 谘询委员会〔证券及期货事务监察委员会〕
/J3ZL[o?Q Advisory Committee on Diversification 经济多元化谘询委员会
r X'*| ] affidavit 誓章；遗产申报誓章
/ASaB affidavit of no receipt 述明无收款的誓章
v>Lm;q( affiliate 联号；联营公司；附属公司
HDVW0QaMu affiliated company 附属公司；联号；联营公司
Z(u5$<up affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~Y P Jez affordability 负担能力
Es5f*P0 African Development Bank [AfDB] 非洲开发银行
m/B6[ after-acquired property 事后取得的财产
D}3T|N after-hours dealing 市后交易
UlcH%pxTt1 after-tax profit 税后盈利；税后利润；税后溢利
>&,[H:Z agency agreement 代理协议
KS}hU~ agency expenses 代理机构的开支
izg p*M, agency fee 代理费
@{hd{>K* Agency Law 《代理法》
Bc7V)Y K agent 代理人；承销人
~]HN9R^& agent of company 公司代理人
5| B(\wqG agent's fee 代理人费；经纪费
@I`C#~ aggregate 总计；总数；总体数字
R=Z n -q aggregate amount 总款额；总额
^EELaG aggregate assets and liabilities 总体资产与负债
"9!d]2.-Vk aggregate at constant price 按固定价格计算的总体数字
2I/xJ+ aggregate demand 总需求
0 (U #) aggregate gross position 总持仓量
Fmyj*)J[Z aggregate limit 总限额
S4UM| ` aggregate of salaries tax 合计薪俸税
t 5B7I59 aggregate performance 总体表现；总体业绩
g{ IF_ 1 aggregate supply 总体供应
z~*g ~RKS! aggregate surplus 总盈余
@"-</x3o aggregate total 整体总额
[XVEBA4GI aggregate value 总值；合计价值
XV3 C`:b aggregated basis 合计基准
*N'K/36; aggregated net chargeable income 合计应课税入息实额
uhyj5u) aggregation 合并计算；合计；总和
dCyq vg6u aggregation of incomes of husband and wife 夫妇入息合并计算
v+ 7kU= aggregation of property 财产的总和
! Ucjax~ agio 差价；贴水
IW=cym7 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》
Wj|alH9< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ncu`vYI. 《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》
/1N6X.Zb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5|3e& 《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》
v
^[39*8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r={c,i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}KUd7[s agreement for a settlement 授产协议
N`iwC! agreement for assignment 转让协议
r{\1wt agreement for sale 售卖协议；买卖协议
7SD F z} agreement for sale and purchase 买卖协议
& |> S| agreement for the payment of interest 支付利息协议
\B F*m"lz agreement for the repayment of money 还款协议
1"Z @Q`} agreement of reinsurance 再保险协议
4iA Z+l5& Agricultural Bank of China 中国农业银行
'c2W}$q air passenger departure tax 飞机乘客离境税
XU!2YO)t;! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=4V&*go*\ airport tax 机场税
*B`Zq) alcohol duty 酒精税
gE #>RM5D alienation 让与；让渡；转让
4[Z\
?[ alimony 生活费；赡养费
glD cUCF3 All Ordinaries Index [AOI] 所有普通股指数
Jk@]tA woM all risks 全险；综合险
7C#`6: tI All Sales Record for Stock Market 《股票市场成交报告》
{3;AwhN0H Allied Capital Resources Limited 新联财务有限公司
&'cL%. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vEf4HZ&w allocation letter 拨款信件
\ (226^|j allocation of fund 分配款项；预留款项
8 fA_p}wp allocation of profit 利润分配；溢利分配
mxor1P#| allocation warrant 拨款令
x{D yTtX< allotment 分配；配股
QaUm1 i# allotment notice 股份配售通知；配股通知
+uay(3m(( allotment of shares 股份分配
^` un'5Vk allowable 可获宽免；免税的
w=b)({`M allowable business loss 可扣除的营业亏损
XE^)VLH: allowable expenses 可扣税的支出
f#+el
y allowance 免税额；津贴；备抵；准备金
3bO(?l`3h allowance for debts 债项的免税额
BA\/YW @ allowance for depreciation by wear and tear 耗损折旧免税额
DZzN>9<)^ allowance for funeral expenses 殡殓费的免税额
l/;X?g5+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:0Z^uuk`gq allowance for repairs and outgoings 修葺及支出方面的免税额
? X@fK Aj allowance to debtor 给债务人的津贴
(c0A.L)
alteration of capital 资本更改
;iDPn2?6?x alternate trustee 候补受托人
:#dE:L;T amalgamation 合并
::_ i@r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\RNg|G ambit of charges 征税范围；收费范围
93t9^9 amended valuation 经修订的估值
_|h8q-[3 American Commodities Exchange 美国商品交易所
/ mo(_ American Express Bank Limited 美国运通银行
LU!dN "[k American Stock Exchange 美国证券交易所
h -iJlm amortization 摊销
& -(463 amount due from banks 存放银行同业的款项
3u%{d G a amount due from banks abroad 存放海外银行同业的款项
UK9@oCIB amount due from holding companies 控股公司欠款
\fr-<5w7 9 amount due from local banks 存放本港银行同业的款项
^C2\`jLMY amount due to banks 银行同业的存款
gV&z2S~" amount due to banks abroad 海外银行同业的存款
+`? Y?L^
J amount due to holding companies 控股公司存款
Y*mbjyt[?X amount due to local banks 本港银行同业的存款
ge]STSM0n7 amount due to outport banks 外埠银行同业的存款
h iN EJ_f amount for note issue 发行纸币的款额
SG6 sw]x amount of bond 担保契据的款额
j*~T1i amount of consideration 代价款额
ySI~{YVM amount of contribution 供款数额
VfT*7_ amount of indebtedness 负债款额
M q';S^ amount of principal of the loan 贷款本金额
AwQ?l(iZ"p amount of rates chargeable 应征差饷数额
% ,+le K s amount of share capital 股本额
bn
|zl!Pq amount of sums assured 承保款额
qI^
/"k*5 amount of variation 变动幅度
n3J53| %v amount of vote 拨款数额
NcY6 08C amount payable 应付款额
} 9nDo*A"} amount receivable 应收款额
9"g6C< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Jx'i2&hGN analysis 分析
2NB L}x ancillary risk 附属风险
i<p k6rO1 annual account 周年帐目；周年帐目报表；年度决算；年结
mKYeD%Pm* annual accounting date 年结日期
3sd"nR?aX annual allowance 每年免税额；年积金；年度津贴；年津
|_u aS annual balance 年度余额
\U@rg4 annual disposable income 每年可动用收入
?-1r$31p annual estimates 周年预算
&=4(l|wcg annual fee 年费
LM2TZ annual general meeting 周年大会
RT%pDym\ annual growth rate 年增率；每年增长率
sX Nb }gJ annual long-term supplement 长期个案每年补助金
>>[ G 1 annual pensionable emolument 可供计算退休金的年薪
vTv]U5%:>% annual report 年报
)V!d Bl"Gq Annual Report on the Consumer Price Index 《消费物价指数年报》
|!y A@y? annual return 周年报表；周年申报表；每年报税表格
#r3l[ bKK Annual Return Rules 《周年报表规则》
HF3f )}l$ annual review of consumer prices 每年消费物价回顾
W_0>y9? annual roll-forward basis 逐年延展方式
9c JH" annual salary 年薪
?
w^- annual statement 年度报表；年度决算表
. 7n\d55a 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
*Vho?P6y\Y annuitant 年金受益人
y-CX}B#j annuity 年金
4
B*0M annuity contract 年金合约
& w=3^ annuity on human life 人寿年金
ETB6f antecedent debt 先前的债项
O:da-xWJ ante-dated cheque 倒填日期支票
+f[ED4E>'( anticipated expenditure 预期开支
I$8" N]/C anticipated net profit 预期纯利
N H3 cq anticipated revenue 预期收入
jM\*A#Jo5 anti-inflation measure 反通货膨胀措施
vVL@K,q anti-inflationary stance 反通货膨胀立场
a
^%"7Ri apparent deficit 表面赤字
@)K %2Y` apparent financial solvency 表面偿债能力
M,ir`"s apparent partner 表面合伙人
C:G8c[ application for personal assessment 个人入息课税申请书
-,[" c9'3 application of fund 资金应用
Iy }:F8F>g application to release as liquidator and to destruct the books of accounts and documents
2. d| G ` 申请免除清盘人职务及毁灭帐簿与文件
]THPSw_y8 appointed actuary 委任精算师
=|=.>?t6Z0 appointed auditor 委任核数师；委任审计师
x]z2Z* appointed trustee 委任的受托人
t='# |'); appointer 委任人
;[a|9TPR apportioned pro rata 按比例分摊
F]9nB3:W apportionment 分配；分摊
x"~~l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&N;-J2M apportionment formula 分摊方程式
] Eh}L apportionment of estate duty 遗产税的分摊
><=gV~7lx appraisal 估价；评估
1
E22R appreciable growth 可观增长
eAqz3#_My appreciable impact 显着影响
@u1zB: appreciable increase 可观增长
v(p mI b{ appreciation 增值；升值
h&kZj Q& appreciation against other currencies 相对其他货币升值
o-o'z'9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
BATG FS& appreciation tax 增值税
E#s)52z=B appropriation 拨款；拨用；拨付
=~+D UMBT appropriation account 拨款帐目
A=kH%0s2p@ Appropriation Bill 拨款法案
hS 9;k9 w appropriation-in-aid system 补助拨款办法
9aJ%`i approved assets 核准资产
@JRNb=?a approved basket stock 认可一篮子证券
3"{ .37Q approved budget 核准预算
Zk [&IBE_ approved charitable donation 认可慈善捐款
JH8zF{? approved charitable institution 认可慈善机构
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F2* approved currency 核准货币；认可货币
YZ+RWu9K approved estimates 核准预算
8#Q$zLK42N approved estimates of expenditure 核准开支预算
Oez>X=Xf approved overseas insurer 核准海外保险人
D0BI5q approved overseas trust company 核准海外信托公司
5y?-fT]X approved pooled investment fund 核准汇集投资基金
&hk-1y9QS approved provident fund scheme 认可公积金计划
CA +uKM^"6 approved provision 核准拨款
%8~3M75$ approved redeemable share 核准可赎回股份
$U/YR&vcw approved regional stock 认可地区性证券
{8I. `U approved retirement scheme 认可退休金计划
%e @#ux m approved subordinated loan 核准附属贷款
pT$f8xJ arbitrage 套戥；套汇；套利
!\ g+8> arbitrageur 套戥者；套汇者
Zc?ppO arbitrary amount 临时款项
ox
; arrangement 措施；安排；协定
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zn W= arrears 欠款
mLL340c#\ arrears of pay 欠付薪酬
1LJUr"6] arrears of revenue 逾期未收税款；逾期未收的帐项
{?`al5Sz articles of association 组织章程；组织细则；组织章程细则
-@ZiS^l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m RZ :ie ascertainment of profit 确定利润
*FJZi Py "Asia Clear" “亚洲结算系统”
_.-;5M- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=r@vc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
RW P<B0) Asian Development Fund [ADF] 亚洲发展基金
~gu3g^<0v Asian dollar bond 亚洲美元债券
TB;o~>9U Asian dollar market 亚洲美元市场
0VK-g}"x Asian dollar rate 亚洲美元利率
'f L" txW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5MSB dO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ce6__f 5? asked price 沽盘；喊价；索价；卖方报价
C R|lt assessable income 应评税入息
,$eK-w assessable loss 应评税亏损
K x~|jq assessable profit 应评税利润
A7c/N=Cp^ assessable value 应评税值
X*L;.@xA assessed profit 估定利润
&
=/ assessed value 经评估价值
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XHy .&Vt assessment 评税；评定；估价；评税单
HQ{JwW!m assessment number 评税编号；估价编号
^S6u <, assessment of additional tax 补加税评税
PpsIh Mq@ assessment of performance 业绩评估；实绩评价
@ps1Dr4s Assessor 评税主任
t5lO'Ll*Q] asset price bubbles 资产价格泡沫
b9XW9O `B asset-backed securities 具资产保证的证券
!|<=ZF2 assets accretion 资产增值
O3CFme assets and liabilities 资产与负债
=!Q7}z1QI assets betterment statement 资产递增表；资产改进表
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UL^$& assets lending 实物放款；有抵押贷款
f}D1|\7 assets of the company passing on the death 死者去世时转移的公司资产
Rml2"9"` assets pledged as security for liabilities 用作负债抵押的资产
RD tU43 assets portfolio 资产投资组合
Q# IG; assets price 资产价格
`~ X!Ll assets quality 资产质素
" ZX3sfkh assets realization 资产变现
Sc7U |s assets refinancing arrangement 资产再集资安排
4l&g6Yne X assets securitization 资产证券化
/W<>G7%. assets situated outside Hong Kong 在香港以外地方的资产
eu|j=mB assets stripping 削减资产；拆卖资产
= LTmr1? assets value 资产值
*kIc9 } assignee 承让人
=f(cH152T assignment 转让；转让书；转让契
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_c @ b% assignment of interest 权益转让
W14 Vm(`N assignment of letters patent and trade mark 专利证书及商标转让
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9]_ HW[ assignment of property 物业转让；物业转让书
&5 L<i3BX assignment right 转让权
yObuWDA9 assignor 转让人
al `3Lu0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
kap C%/6" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z%/N!RLW associate member 附属会员
sm m]6 associated body corporate 相联法人团体
]!IVz)<E& associated company 相联公司；联属公司
B&N/$= 5m associated corporation 相联法团
C. kxQ< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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(|d34DOJ Association of Futures Exchange Brokers 香港期货经纪协会
{vo +gRYYv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+x1 eJug4 association of underwriters 承保人组织
Tz9`uW~Mf assumption of control 接管
\(">K assurance 担保；保险；转易；转易书
^_ojR4 assurance of interest 权益的转易
HV/c c" at 19XX price 按一九ＸＸ年价格计算
dik9 >*"|o at a discount 按赔价计算；按贴水价格计算；打折扣
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\A(9u* at a premium 按溢价计算；按升水价格计算
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{ab*tM at call 通知付款；按通知
}^( }HBT at constant market price 按固定市价计算
,j 5&6X=1M at constant price 按固定价格计算
l$hJ E;n at cost 按成本计算
S1U@U C at current market price 按当时市价计算；按现时市价计算
zm,@]!wI at current price 按当时价格计算；按现时价格计算
"k Te2iS at factor cost 按要素成本计算；按生产要素成本计算
D3c2^r $Z at money-of-the-day price 按付款当日价格计算
V)P&Zw at or better 按指定或较佳价位〔买卖指令〕
"@9? QI} at par 按面值计算；平价
<9sO at sight 见票即付
F,5r9^,_ at the close 按收市盘
[TC P-bU at the opening 按开市盘
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B#vH attestation 见证；见证条款
Va$Pi19 O at-the-money option 平价期权
-8N|xQ 378 attorney 受权人；受托代表人
L}m8AAkP[ attornment 新拥有人承认书
pZ yQY+O attributable profit 可归属利润
Jl "mL attributable share value 可归属股份价值
n8hRaNHl2 Auckland Stock Exchange 奥克兰证券交易所
y ?G_y auction 拍卖
E\ u#t$ auctioneer 拍卖商
.`CZUKG audit 审计；核数
R<x'l=,D( Audit Commission 审计署
4:9KR[y/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A6oq.I0 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〕
G
Xt4j audit review 帐目审查
uGs; }<<8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ix|~f1*% audited account 审计帐目；经审计的帐目
>E,U>@+ audited annual account 经审计的周年帐目
3Oa*%kP+ audited balance sheet 经审计的资产负债表
t!K*pM auditor 核数师；核数主任；审计师
9dzd rT auditor's certificate 核数师证明书；审计师证明书
wDwH.~3! auditor's report 核数师报告；审计师报告
?RzD Qy D Aussie bond 澳元债券
kw`WH)+F austerity budget 紧缩预算
)+H[kiN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k0Ek:MjJr Australia All Ordinaries Index 澳洲所有普通股票指数
nv<` K9d Australian Dollar [AUD] 澳元
B-d(@7,1 Australian Options Market 澳大利亚期权市场
iE.-FZc Australian Securities Commission 澳洲证券事务监察委员会
1oKfy>i e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_ W3Y\cs,- Australian Stock Exchange 澳大利亚证券交易所
RmI1` Austrian Schilling [ATS] 奥地利先令
_owjTo} authentication 认证；鉴证
]B=C|usJ authority to purchase 委托购买证；委购书
V3mAvmx authorization 认可；核准；授权；授权书
P IXL6 authorization by direction 指示授权
{RB-lfrWs authorization by instruction 指令授权
\Ey~3&x9f authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
MlW 8t[ authorized agent 指定代理人
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=gt<1U authorized capital 法定资本
1b9hE9a{j authorized clerk 出市员
TEsnN i
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D7"p}PD>~ authorized financial institution 认可财务机构
[i]r-|_K authorized fund 认可基金
\ C 5%\4 authorized fund house 获授权的基金公司；认可基金公司
dd|W@Xp - authorized institution 认可机构
Iak0 [6Ey authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x7T + > authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6Fy@s authorized insurer 获授权保险人；获认可承保人
s/Xb^X jS1 authorized investment 特准投资项目
[Vdz^_@Y authorized person 获授权人
wve =.n authorized representative 获授权代表
m+ itn o authorized share capital 法定股本
X bkb5EkA automated quotation system 自动报价系统
(Vg}Hh?p Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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+_Z 自动交易系统〔香港期货交易所有限公司〕
}1-I[q6 automatic adjustment mechanism 自动调整机制
z<]bv7V automatic adjustment system 自动调整系统
s=Q( C[%I Automatic Clearing House 自动票据交换所
U/;]zdP.K automatic exchange rates accumulation system 自动化汇率累集系统
m =qOg>k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`Pc3?~>0HH automatic teller machine [ATM] 自动柜员机
R.s|j= autopay 自动转帐
`P@- %T available assets 可用资产
]I Jv-( available fiscal reserve 现存财政储备
mDF lz1J,e available profit 可用利润
Ri>?KrQ F% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@U -$dw'4 average 平均；平均数；海损
+rWZ|&r% average basic salary 平均基本薪金
G%# 05jH average consumer expenditure 平均消费开支；一般消费开支
TOLl@p]lU average cost 平均成本
}jSj+* average cost of land production 增辟土地平均成本
x?D/.vrOY average daily turnover 平均每日成交额
bl/,*Wx:4. average daily wage rate 平均每日工资率
T@^]i& average expenditure pattern 平均开支模式
N]5m( @h
average growth rate 平均增长率
mCKk*5ws5" average net fixed assets 固定资产平均净值
H;WY!X$x average of relatives 相对价格平均数
8Z85D average price 平均价格
=neL}Fav56 average propensity to consume 平均消费倾向；一般消费倾向
GJ 'spgz average propensity to save 平均储蓄倾向；一般储蓄倾向
y|_Eu: average rate 平均率
OY"6J@[z average revenue 平均收入；平均收益
ZkB3[$4C=5 average stock 平均库存；平均存货
V F0dE average yearly rent 平均年租
6gOe!m m avoidance of double taxation 避免双重课税
NBl
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