A:
!cE)LG A share Ａ股；甲类股份
Tj *zlb4 abatement of tax 减税；减扣免税额
e[n T'e ABN AMRO Bank N.V. 荷兰银行
<<&:BK above-the-line expenditure 线上项目支出；经常预算支出
3QS"n.d above-the-line receipt 线上项目收入；经常预算收入
;Fuxj!gF ABSA Asia Limited 南非联合亚洲有限公司
"v~w#\pz7 absolute change 绝对数值变更
E<&VK*{zcO absolute expenditure 实际开支
ZT_ EpT=1 absolute guideline figure 绝对准则数字
?^IM2}(p absolute interest 绝对权益
x%x:gkq absolute order of discharge 绝对破产解除令
hlkf|H absolute profit margin 绝对利润幅度
E9226 absolute value 实值；绝对值
.Fh5:W N absolutely vested interest 绝对既得权益
8X*6i-j5E absorbed cost 已吸收成本；已分摊成本
WFN5&7$ W absorption 吸收；分摊；合并
[N#2uo absorption rate 吸收率；摊配率；分摊率
Cg21-G . ACB Finance Limited 亚洲商业财务有限公司
UXa3>q> acceptable form of reciprocity 合理的互惠条件
(g ~&$&pa acceptable rate 适当利率；适当汇率
n&[U/`o acceptance agreement 承兑协议
-_pI:K[ acceptance for honour 参加承兑
+5);" 71 acceptor 承兑人；接受人；受票人
;Cyt2]F acceptor for honour 参加承兑人
&g@?{5FP accident insurance 意外保险
UwdcU^xt9 Accident Insurance Association of Hong Kong 香港意外保险公会
D[]v J accident insurance scheme 意外保险计划
:fpYraBM accident year basis 意外年度基准
/k}v m3 accommodation 通融；贷款
|n~,$ accommodation bill 通融票据；空头票据
"PJ@Q9n__ accommodation party 汇票代发人
@Z K|k account balance 帐户余额；帐户结余
XRj<2U 5 account book 帐簿
lg A9p
4- account collected in advance 预收款项
"vjz $. account current book 往来帐簿
}e9:2 account of after-acquired property 事后取得的财产报告
)+mbR_@,O6 account of defaulter 拖欠帐目
5oWR}qqFK account payable 应付帐款
^i#q{@g account payee only [A/C payee only] 只可转帐；存入收款人帐户
cD2}EqZ 9 account receivable 应收帐款
o $p*C account receivable report 应收帐款报表
0xC {Lf& account statement 结单；帐单；会计财务报表
HK5\i@G+< account title 帐户名称；会计科目
P* R`3Y, accountant's report 会计师报告
7kt f =Y Accountant's Report Rules 会计师报告规则
/_w oCLwQ# accounting and auditing procedure 会计与审计程序；会计与核数程序
v*l1"0 $ Accounting Arrangements 《会计安排》
o& $Fc8bH accounting basis 会计基础
{Sd{|R_ accounting by Official Receiver 破产管理署署长呈交的帐目
[Fr.ik Accounting Circular 《会计通告》
LYavth`@h accounting class 会计类别
Eh0R0;l5> accounting date 记帐日期；会计结算日期
*wyaBV?*K accounting for money 款项核算
J0 lTp / Accounting Officer 会计主任
g;eMsoJ G accounting period 会计报告期；会计期
IM)\-O\Wd accounting policy 会计政策；会计方针
%,-vmqr accounting practice 会计惯例
0 j4bu}@ accounting principle 会计准则
#th^\pV accounting record 会计记录
$0sU h]7y accounting report 会计报告
e/F=5_Io Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q6kkMLh Accounting Society of China 中国会计学会
+`_% U7p( accounting statement 会计报表
O^4:4tRpt accounting system 会计制度；会计系统
Z]":xl\7 accounting transaction 会计事项；帐务交易
AXz'=T}{ accounting treatment 会计处理
)5)S8~Oc accounting year 会计年度
p?=rQte([ accretion 增值；添加
+!dIEt).U accrual 应计项目；应累算数目
z)yxz:E accrual basis 应计制；权责发生制
@+:S'mAQC accrual basis accounting 应计制会计；权责发生制会计
Qy5\q W' accrue 应累算；应计
lJu2}XR iU accrued benefit 应累算利益
0b~5i-zM/ accrued charges 应计费用
SpjL\ p0 accrued cumulative preference share dividend 应累算的累积优先股股息
{Qg"1 +hhM accrued expenses 应累算费用
E,u@,= j accrued interest payable 应付利息；应计未付利息
,H1j&]E! accrued interest receivable 应收利息；应计未收利息
$
;~G accrued right 累算权益
D*DCMMp=0 accruing profit 应累算的利润
!ZD[ $lt+ accumulated fiscal reserve 累积财政储备
n4qj"x Q accumulated profit 累积利润；滚存溢利
BRFA%FZ, accumulated reserve 累积储备
%{5mkO&,2 accumulation of surplus income 累积收益盈余
FSIV\ u acquired assets 既得资产
d1 D{wZ3g acquisition 收购；购置；取得
RAR"9 N
. acquisition cost 购置成本
$2
~RZpS acquisition expenses 购置费用
`8KWZi4
] acquisition of 100% interest 收购全部股权
2 zh? ]if acquisition of control 取得控制权
b,$H!V * acquisition of fixed assets 购置固定资产
#ZRQVC; b; acquisition of shell “买壳”
QOcB ]G acquisition price 收购价
8@|+- )t act of God 天灾
[&j!g acting partner 执事合伙人
=Qp~@k=2 active market 买卖活跃的市场；交投畅旺的市场；旺市
sr
sDnf active partner 积极参与的合伙人
a(NN%'fDD active trading 交投活跃
FG38) / actual circulation 实际流通
h~u rZXD< actual cost 实际成本
aYkm]w;C actual expenditure 实际开支；实际支出
}rxFX actual income 实际入息；实际收入；实际收益
o2@8w[r actual market 现货市场
e$4 5 OL actual price 现货价；实际价格
M a: xxsH. actual profit 实际利润
J} hi)k actual quotation 实盘；实际价位；实际报价
S `5^H~ actual year basis 按实际年度计算
r,A750P^ actuals 实货
b-@6w(j actuarial investigation 精算调查
e 9U\48 actuarial principle 精算原则
T8JM4F actuarial report 精算师报告
Gyw@+(l Actuarial Society of Hong Kong 香港精算学会
`QC{}Oo^ actuarial valuation 精算师估值
5 b( [1*
actuary 精算师
\vs,$h ad referendum agreement 暂定协议；有待覆核的协定
6K5KZZ G
ad valorem duty 从价税；按值征税
1%G<gbHpI ad valorem duty system 从价税制
/KO!s,Nk ad valorem fee 从价费
<:W]u T ad valorem tariff 从价关税
WhMr'l/e additional allowance 额外免税额
\RnGKQ"4 additional amount for unexpired risk 未过期风险的额外款额
-:Nowb additional assessable profit 补加应评税利润
iKu[j)F additional assessment 补加评税
u7UqN additional commitment 额外承担
5- 0 additional commitment vote 额外承担拨款
sT?Qlj 'Zd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/T v=BXL- additional dependent parent allowance 供养父母额外免税额
qDxz`}Ly= additional provision 额外拨款
MRZ Wf c additional stamp duty 附加印花税
4~53% =+ additional tax 补加税罚款；补加税款
! %S9H2Lv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E%:!* 9 adjudged bankrupt 被裁定破产
.[? E1w e adjudicated bankrupt 裁定破产人
FZ6.<wN adjudication fee 裁定费；评定印花税额手续费；评估契据费
:=UiE DN@ adjudication of bankruptcy 裁定破产；宣告破产
,]w -!I adjudication of insolvency 裁定无力偿还债务
:(c2YZ
adjusted actual 经调整的实数；调整后的实数
xC9^x7%3O adjusted current assets 经调整的流动资产；调整后的流动资产
72GX gah adjusted figure 经调整的数字；调整后的数额
DQDt*Uj, adjusted liabilities 经调整的负债；调整后的负债
f \!*%xS; adjusted loss 经调整的亏损；调整后的亏损
p{"p<XFyO 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
'""qMRCm adjusted profit 经调整的利润；调整后的利润
.;u(uB;J6 adjusted surplus 经调整的盈余额；调整后的盈余额
43W>4fsc adjusted value 经调整的价值；调整后的价值
hY7Q$B< adjustment 调整；修订；理算〔保险〕
LS{g=3P0 adjustment centre 调剂中心
zU:zzT}|TZ adjustment lag 调整过程的时间差距；调整时差
v(3nBZHv_! adjustment mechanism 调整机制
yK+76\} I adjustment of loss 亏损调整
GrGgR7eC#P adjustment process 调整过程；调整程序
"Q`{+|'=E adjustment range 调整幅度
h
` d(?1 administered exchange rate 受管制汇率
rteViq+|. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i DO`N! administration expenses 行政费用
,--/oP administration fee 手续费；行政费
&THM]3: administration in bankruptcy 破产管理
)NGBA."t administration order 遗产管理令
/ ZlW9| administrator 管理人；遗产管理人
pM9Hav@iWU administrator of the estate 遗产管理人
mDC{c ? admission of debt 债项承认书
J*F-tRuEw admission of proof 接纳债权证明
S
U~vS advance 放贷款项；垫付款项；预支款项；预付款项
s03 DL advance account 暂支帐目；预付款帐户
f&bY=$iff advance compensation 预付补偿金
[Qa0uM#SU advance from shareholder 股东垫款
Jvw~b\ advance pending reimbursement 预支以待日后付还
%L+/GtxK advanced economy 先进经济体系
g><u (3 advancement 预付；预付财产
!!E_WDZ#9 advances warrant 垫款令
[ -bL>8 advancing 贷出
W1$B6+}Z0V adverse balance 逆差
j_-$xz5- adverse exchange 逆汇
- o$S= advertisement addressed to shareholders 在报章刊登的致股东通告
={ c=8G8T advice for collection 托收通知书
XL_X0(AKf advice of drawing 提款通知书；汇票通知书
A0# K@ advice of payment 付款通知
eC%.xu^ Advisory Committee [Securities and Futures Commission]
9aD6mp 谘询委员会〔证券及期货事务监察委员会〕
ZalG/PFy Advisory Committee on Diversification 经济多元化谘询委员会
KS}C i - affidavit 誓章；遗产申报誓章
.Ej `! affidavit of no receipt 述明无收款的誓章
-wtavv,J affiliate 联号；联营公司；附属公司
fw ._ affiliated company 附属公司；联号；联营公司
~j" aJ / affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PQ. xmg2 affordability 负担能力
"? Wwc d \ African Development Bank [AfDB] 非洲开发银行
AGQCk*dm after-acquired property 事后取得的财产
,Ej2]iO\7 after-hours dealing 市后交易
7qt<C LJ after-tax profit 税后盈利；税后利润；税后溢利
3 M8P% agency agreement 代理协议
zNuiB LxDs agency expenses 代理机构的开支
}P#%aE&- agency fee 代理费
X0^gj>GI| Agency Law 《代理法》
T9jp * agent 代理人；承销人
wxB ?} agent of company 公司代理人
{g@Wd2-J} agent's fee 代理人费；经纪费
$]:I1I aggregate 总计；总数；总体数字
k$y(H;X A aggregate amount 总款额；总额
[4]lAxrRF aggregate assets and liabilities 总体资产与负债
fu}NH \{ aggregate at constant price 按固定价格计算的总体数字
@riCR<fF aggregate demand 总需求
.*:SZ3v aggregate gross position 总持仓量
,WR$xi.j aggregate limit 总限额
qEX2K^y'4" aggregate of salaries tax 合计薪俸税
m>k
j @^SQ aggregate performance 总体表现；总体业绩
l %=yT6 aggregate supply 总体供应
Y}7'OM aggregate surplus 总盈余
LN
]ks) aggregate total 整体总额
N{46D S aggregate value 总值；合计价值
ag]b]K aggregated basis 合计基准
e] !Vxn3 aggregated net chargeable income 合计应课税入息实额
%h=)>5-T aggregation 合并计算；合计；总和
kX zm aggregation of incomes of husband and wife 夫妇入息合并计算
g2L aggregation of property 财产的总和
AT}}RE@vq agio 差价；贴水
5Qd |R 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》
M(HU^?B{' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yBE1mA:x7: 《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》
f)H6 n l7r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~mOGNf?f 《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》
8 Mp2MZ*p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gZ uk( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N(vzxx^ agreement for a settlement 授产协议
cR}}N F agreement for assignment 转让协议
i :Pg&474f agreement for sale 售卖协议；买卖协议
?{?mAb c agreement for sale and purchase 买卖协议
7Gnslp?[U agreement for the payment of interest 支付利息协议
vP^]Y.6 agreement for the repayment of money 还款协议
d#Sc4xuf agreement of reinsurance 再保险协议
DalQ. Agricultural Bank of China 中国农业银行
5 u T
9ssC air passenger departure tax 飞机乘客离境税
5#g<L ~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|Yh-`~~A" airport tax 机场税
5'@J}7h alcohol duty 酒精税
[&| Le;h alienation 让与；让渡；转让
g9}u 6q alimony 生活费；赡养费
Y'i0=w6G All Ordinaries Index [AOI] 所有普通股指数
V2g,JFp & all risks 全险；综合险
>aW|W!. All Sales Record for Stock Market 《股票市场成交报告》
il<D e]G Allied Capital Resources Limited 新联财务有限公司
/ _@S*=T5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nL5Gr:SLo allocation letter 拨款信件
7 {RI`Er` allocation of fund 分配款项；预留款项
Ev0GAc1 allocation of profit 利润分配；溢利分配
!H{ )L@f allocation warrant 拨款令
Msn)jh allotment 分配；配股
< *0MD6 $5 allotment notice 股份配售通知；配股通知
gGw6c" FRQ allotment of shares 股份分配
H$KE*Wwq allowable 可获宽免；免税的
8A"[n>931 allowable business loss 可扣除的营业亏损
DBAJkBs allowable expenses 可扣税的支出
< /t_<I0{ allowance 免税额；津贴；备抵；准备金
1 iS9f~ allowance for debts 债项的免税额
C, n]9 allowance for depreciation by wear and tear 耗损折旧免税额
)b
m|],' allowance for funeral expenses 殡殓费的免税额
yiQke allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\hdR &f5q allowance for repairs and outgoings 修葺及支出方面的免税额
rtvuAFiH allowance to debtor 给债务人的津贴
$ ;>, alteration of capital 资本更改
l~Kn-S{ alternate trustee 候补受托人
M$1+,[^f amalgamation 合并
T~s/@*y9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l<PGUm:_ ambit of charges 征税范围；收费范围
vNL f)B amended valuation 经修订的估值
6T< ~mn American Commodities Exchange 美国商品交易所
@p Qv}% American Express Bank Limited 美国运通银行
U( -9xp+ American Stock Exchange 美国证券交易所
daWmF amortization 摊销
|~8\{IcZ amount due from banks 存放银行同业的款项
'97)c7E amount due from banks abroad 存放海外银行同业的款项
LnZ*,>1 Z amount due from holding companies 控股公司欠款
' :g8a=L amount due from local banks 存放本港银行同业的款项
>ly= O amount due to banks 银行同业的存款
mvVVPf9 amount due to banks abroad 海外银行同业的存款
D4s*J21)D amount due to holding companies 控股公司存款
7
tF1g= \ amount due to local banks 本港银行同业的存款
[4
g5 {eX amount due to outport banks 外埠银行同业的存款
.2Q`. o) amount for note issue 发行纸币的款额
`PSr64h:D amount of bond 担保契据的款额
Y((z9-`
amount of consideration 代价款额
*u>2" !+Ob amount of contribution 供款数额
E?y0UD[8J amount of indebtedness 负债款额
NhCO C amount of principal of the loan 贷款本金额
cmt3ceCb amount of rates chargeable 应征差饷数额
.Y_RI&B!L amount of share capital 股本额
tH 5f;mY, amount of sums assured 承保款额
\@ pl:Os amount of variation 变动幅度
00U8 <~u amount of vote 拨款数额
Xa*52Q`_ amount payable 应付款额
T=VVK6Lc: amount receivable 应收款额
)jR:\fe Amsterdam Stock Exchange 阿姆斯特丹证券交易所
vMzR3@4e analysis 分析
L45&O
*% ancillary risk 附属风险
YM3oqS D annual account 周年帐目；周年帐目报表；年度决算；年结
}n 6BI}n annual accounting date 年结日期
;s"m*
4N annual allowance 每年免税额；年积金；年度津贴；年津
u):z1b3*? annual balance 年度余额
pTGq4v@6x annual disposable income 每年可动用收入
qw%4j9} annual estimates 周年预算
NxNR;wz>l annual fee 年费
@ MtF^y annual general meeting 周年大会
uWx/V+w annual growth rate 年增率；每年增长率
PHfGl annual long-term supplement 长期个案每年补助金
aC]~ annual pensionable emolument 可供计算退休金的年薪
?P<&8eY annual report 年报
)pr pG ! Annual Report on the Consumer Price Index 《消费物价指数年报》
(S5'iks x annual return 周年报表；周年申报表；每年报税表格
}w8h^(+B Annual Return Rules 《周年报表规则》
}O2hhh_ annual review of consumer prices 每年消费物价回顾
O~{Zs\u9 annual roll-forward basis 逐年延展方式
4 E 4o=Z|K annual salary 年薪
> m}.}g8 annual statement 年度报表；年度决算表
7*'_& 0 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
:b=`sUn<X+ annuitant 年金受益人
s7FqE>#c0 annuity 年金
n+zXt? {u annuity contract 年金合约
/,Ln)? eD annuity on human life 人寿年金
]_d(YHYf antecedent debt 先前的债项
5tP0dQYd ante-dated cheque 倒填日期支票
`U2PlCf | anticipated expenditure 预期开支
/nb(F h|{T anticipated net profit 预期纯利
4ms hB anticipated revenue 预期收入
+ ;Cq>1x, anti-inflation measure 反通货膨胀措施
&HFMF)NA anti-inflationary stance 反通货膨胀立场
N g 'f u| apparent deficit 表面赤字
-jC. dz apparent financial solvency 表面偿债能力
WRVKh apparent partner 表面合伙人
Fj 1/B0acS application for personal assessment 个人入息课税申请书
'(2G qX! application of fund 资金应用
|+!Jr_ By application to release as liquidator and to destruct the books of accounts and documents
4DuZF
-y 申请免除清盘人职务及毁灭帐簿与文件
tjDVU7um appointed actuary 委任精算师
ed{z^!w4 appointed auditor 委任核数师；委任审计师
}5Y.N7F appointed trustee 委任的受托人
&`@,mUi{Ac appointer 委任人
!!2~lG<] apportioned pro rata 按比例分摊
'G-VhvM v apportionment 分配；分摊
.vG6\U7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Bq R ;d apportionment formula 分摊方程式
l,6="5t apportionment of estate duty 遗产税的分摊
hH"3 Y}U@ appraisal 估价；评估
lG\lu'<C appreciable growth 可观增长
J4`08, appreciable impact 显着影响
5uDQ* nJ| appreciable increase 可观增长
S`0@fieOf appreciation 增值；升值
jq.@<<j|$ appreciation against other currencies 相对其他货币升值
,e.y4
vnU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N:L<ySJ7 appreciation tax 增值税
7:x.08 appropriation 拨款；拨用；拨付
akd~Z appropriation account 拨款帐目
2$\1v*: Appropriation Bill 拨款法案
v#-%_V>ph appropriation-in-aid system 补助拨款办法
Ao{wd1 approved assets 核准资产
M?}2 approved basket stock 认可一篮子证券
C,tl p approved budget 核准预算
>kC@7h5) approved charitable donation 认可慈善捐款
]NTHit^EX approved charitable institution 认可慈善机构
kdxs {b"t approved currency 核准货币；认可货币
>#!n"i; approved estimates 核准预算
D KK200j approved estimates of expenditure 核准开支预算
zc/S approved overseas insurer 核准海外保险人
i.F[.-. approved overseas trust company 核准海外信托公司
<LBMth approved pooled investment fund 核准汇集投资基金
H7l[5 ib approved provident fund scheme 认可公积金计划
$9W9* WQL approved provision 核准拨款
j{p0yuZ)< approved redeemable share 核准可赎回股份
).v;~yE approved regional stock 认可地区性证券
OEB_LI' approved retirement scheme 认可退休金计划
{\]SvoJnJ approved subordinated loan 核准附属贷款
mT!~;] RrF arbitrage 套戥；套汇；套利
F>^k<E?,C arbitrageur 套戥者；套汇者
w?Q@"^IL arbitrary amount 临时款项
IDLA-Vxo arrangement 措施；安排；协定
c
(\-7*En arrears 欠款
OmU.9PDg- arrears of pay 欠付薪酬
;y H A.} arrears of revenue 逾期未收税款；逾期未收的帐项
s?0r\ cc|: articles of association 组织章程；组织细则；组织章程细则
QQC0uta` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.Z/"L@ ascertainment of profit 确定利润
Nkv2?o>l "Asia Clear" “亚洲结算系统”
]j1BEO!Bg Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&p=~=&g= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*l7
ojv Asian Development Fund [ADF] 亚洲发展基金
Bljh'Qp>C Asian dollar bond 亚洲美元债券
E(u[? Asian dollar market 亚洲美元市场
+?mZ_sf8w Asian dollar rate 亚洲美元利率
VJ;'$SYx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c?IIaj ! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c!kbHZ<Z asked price 沽盘；喊价；索价；卖方报价
i~K~Czmok+ assessable income 应评税入息
X_%78$N-a` assessable loss 应评税亏损
;K:.*sA a assessable profit 应评税利润
VLQfuh; assessable value 应评税值
'BUdySng assessed profit 估定利润
^]aDLjD assessed value 经评估价值
-Ep-v4} assessment 评税；评定；估价；评税单
?5/Sa assessment number 评税编号；估价编号
4<lZ; M" assessment of additional tax 补加税评税
1%1-j assessment of performance 业绩评估；实绩评价
3 FNj~=N Assessor 评税主任
&<!I]:Y asset price bubbles 资产价格泡沫
>TL0hBaaR asset-backed securities 具资产保证的证券
VaQ}XM assets accretion 资产增值
*RuUf assets and liabilities 资产与负债
ky!'.3yoI assets betterment statement 资产递增表；资产改进表
/j S assets lending 实物放款；有抵押贷款
Cs*u{O assets of the company passing on the death 死者去世时转移的公司资产
{BKI8v y assets pledged as security for liabilities 用作负债抵押的资产
:j9; P7&"? assets portfolio 资产投资组合
[=LQ,e$r7 assets price 资产价格
mg#+%v assets quality 资产质素
^[qmELW#7 assets realization 资产变现
OM, uR3, assets refinancing arrangement 资产再集资安排
p=Vm{i7 assets securitization 资产证券化
eRv3ZHH assets situated outside Hong Kong 在香港以外地方的资产
s \kkD * assets stripping 削减资产；拆卖资产
- Tz/ZOJ assets value 资产值
(U|W=@8` assignee 承让人
,Hj=]e2? assignment 转让；转让书；转让契
lW >bX C assignment of interest 权益转让
nnr(\r~ assignment of letters patent and trade mark 专利证书及商标转让
Qz /=+A/4 assignment of property 物业转让；物业转让书
)9@Ftz g| assignment right 转让权
T_B$ assignor 转让人
noL<pkks~R associate 有联系的人；有关连人士；相联者；合伙人；联系人
D $ `yxc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M4')gG; associate member 附属会员
!FO||z(vb associated body corporate 相联法人团体
ZEApE+m associated company 相联公司；联属公司
?[VS0IBS associated corporation 相联法团
eb:u h! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-y$|EOi? 公认会计师公会〔英国〕
m\j p$ Association of Futures Exchange Brokers 香港期货经纪协会
meI Y00 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L {\B9b2 association of underwriters 承保人组织
$=H\#e)]Ug assumption of control 接管
N^`F_R1Z assurance 担保；保险；转易；转易书
{){i
ONd assurance of interest 权益的转易
8[zP2L!- at 19XX price 按一九ＸＸ年价格计算
]1p&*xX:Bj at a discount 按赔价计算；按贴水价格计算；打折扣
}hl#
e[$ at a premium 按溢价计算；按升水价格计算
!@*Ac$J>$ at call 通知付款；按通知
wAy;ZNu at constant market price 按固定市价计算
^iTjr$hQ; at constant price 按固定价格计算
>gVR 5o
at cost 按成本计算
srC'!I=s>8 at current market price 按当时市价计算；按现时市价计算
*+Q,b ^N at current price 按当时价格计算；按现时价格计算
~0worI? at factor cost 按要素成本计算；按生产要素成本计算
gbKms ; : at money-of-the-day price 按付款当日价格计算
^*R r x at or better 按指定或较佳价位〔买卖指令〕
'MsxZqW"~ at par 按面值计算；平价
4pA(.<#A at sight 见票即付
\Dr@n^hk@[ at the close 按收市盘
lf W xdi at the opening 按开市盘
*[_?4*F attestation 见证；见证条款
i<&2Ffvq at-the-money option 平价期权
v( (fRX.` attorney 受权人；受托代表人
*4+;E y attornment 新拥有人承认书
3 : );vh! attributable profit 可归属利润
\ _BaV0< attributable share value 可归属股份价值
h4.ZR={E Auckland Stock Exchange 奥克兰证券交易所
?M\ 3n5; auction 拍卖
BIX%Bu0'f auctioneer 拍卖商
)e{~x
u audit 审计；核数
6AzH'H F Audit Commission 审计署
t
ZF G`'/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+hK Qha!* 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*ygv: audit review 帐目审查
WvN5IHo 8i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<PJwBA %{ audited account 审计帐目；经审计的帐目
G~^Pkl3%T audited annual account 经审计的周年帐目
w{Dk,9 >w) audited balance sheet 经审计的资产负债表
[h,T.zpa auditor 核数师；核数主任；审计师
1 3 auditor's certificate 核数师证明书；审计师证明书
##yi^;3Y auditor's report 核数师报告；审计师报告
t5e% "}>7H Aussie bond 澳元债券
XlB`Z81j austerity budget 紧缩预算
kGX`y.-[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KVqQOh'_T Australia All Ordinaries Index 澳洲所有普通股票指数
%'EOF v]
Australian Dollar [AUD] 澳元
w,JB`jS)/ Australian Options Market 澳大利亚期权市场
KWhw@y-5j@ Australian Securities Commission 澳洲证券事务监察委员会
K3 "co1]u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n_?<q{GW Australian Stock Exchange 澳大利亚证券交易所
Po=)jkW Austrian Schilling [ATS] 奥地利先令
0y|}}92: authentication 认证；鉴证
Vk>aU3\c authority to purchase 委托购买证；委购书
9j9A'Y9( authorization 认可；核准；授权；授权书
*crpM3fO> authorization by direction 指示授权
30[?XVI& authorization by instruction 指令授权
H
VG'v>s@ authorization by warrant 令状授权
KqaeRs.u authorization of unit trust 单位信托的认可
a oMQ_@0 authorized agent 指定代理人
b6oPnP_3P authorized capital 法定资本
v ,1.n{!; authorized clerk 出市员
J;'?(xO3\ authorized dealer 认可交易商
8M:;9a8fh authorized financial institution 认可财务机构
R-hqaEB authorized fund 认可基金
H} JH339 authorized fund house 获授权的基金公司；认可基金公司
Gl }=Q7 authorized institution 认可机构
j s7J#b7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CWt,cwFW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I)DLnnQQ authorized insurer 获授权保险人；获认可承保人
j3z&0sc2(0 authorized investment 特准投资项目
Z\O ,9 authorized person 获授权人
4z[Z3|_V authorized representative 获授权代表
^vo^W: authorized share capital 法定股本
USe"1(|E automated quotation system 自动报价系统
K3'`!K a* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PX( Gx%s| 自动交易系统〔香港期货交易所有限公司〕
{"'W!WT b automatic adjustment mechanism 自动调整机制
RH>b, automatic adjustment system 自动调整系统
H9nZ % n Automatic Clearing House 自动票据交换所
9 `J `( automatic exchange rates accumulation system 自动化汇率累集系统
s`GSc)AI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y&9v0&o automatic teller machine [ATM] 自动柜员机
w.J2pvyB autopay 自动转帐
c?b?x
6 2 available assets 可用资产
Qn<J@% available fiscal reserve 现存财政储备
Qe]@` Vg available profit 可用利润
Vx-H W;, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]?mWnEi!z average 平均；平均数；海损
QoI@/
jLj average basic salary 平均基本薪金
:NS;y-{^^y average consumer expenditure 平均消费开支；一般消费开支
vF3>nN(] average cost 平均成本
R7Hn8;.. average cost of land production 增辟土地平均成本
OsvAm'B average daily turnover 平均每日成交额
Y( D d7`c average daily wage rate 平均每日工资率
LK/gG6n5M0 average expenditure pattern 平均开支模式
b
3D:w{l average growth rate 平均增长率
GEIMCg(TRj average net fixed assets 固定资产平均净值
kB"S h_:m average of relatives 相对价格平均数
g8!!:fdu average price 平均价格
QBY7ZT05Gt average propensity to consume 平均消费倾向；一般消费倾向
d *8 c ,x average propensity to save 平均储蓄倾向；一般储蓄倾向
6+m) average rate 平均率
%|oY8;0|A> average revenue 平均收入；平均收益
)^g}'V=vIr average stock 平均库存；平均存货
K' N\"Y?> average yearly rent 平均年租
y.w/7iw: avoidance of double taxation 避免双重课税
M)Tv (7 avoidance of tax 避税
