A:
Mzbbr57n A share Ａ股；甲类股份
Xyf7sHQ abatement of tax 减税；减扣免税额
W,g0n=2 V ABN AMRO Bank N.V. 荷兰银行
t!u{sr{j= above-the-line expenditure 线上项目支出；经常预算支出
UImd* ;2TE above-the-line receipt 线上项目收入；经常预算收入
|.q K 69 ABSA Asia Limited 南非联合亚洲有限公司
Gp PlO] absolute change 绝对数值变更
<f')] absolute expenditure 实际开支
y{`aM(& absolute guideline figure 绝对准则数字
o|FY-+ absolute interest 绝对权益
J4xJGO absolute order of discharge 绝对破产解除令
DM73
Nn^5 absolute profit margin 绝对利润幅度
MmvMuX]#) absolute value 实值；绝对值
e@GR[0~ absolutely vested interest 绝对既得权益
q Xb{A*J absorbed cost 已吸收成本；已分摊成本
)]^xy&:| absorption 吸收；分摊；合并
C8J3^ ?7E absorption rate 吸收率；摊配率；分摊率
M[Kk43;QY! ACB Finance Limited 亚洲商业财务有限公司
jW?siQO^ acceptable form of reciprocity 合理的互惠条件
VgoN=S acceptable rate 适当利率；适当汇率
6z (e W]p acceptance agreement 承兑协议
l5}b.B^w acceptance for honour 参加承兑
M<
T[%)v acceptor 承兑人；接受人；受票人
i;yr=S,a0/ acceptor for honour 参加承兑人
|PI]v`[ accident insurance 意外保险
$_5@ NOZ,M Accident Insurance Association of Hong Kong 香港意外保险公会
oI!L2 accident insurance scheme 意外保险计划
`2j \(N, accident year basis 意外年度基准
E@f2hW2 accommodation 通融；贷款
#]BpTpRAe< accommodation bill 通融票据；空头票据
w^.^XK4v. accommodation party 汇票代发人
bay7%[BLB account balance 帐户余额；帐户结余
f a9n6uT account book 帐簿
+Yu y%VT account collected in advance 预收款项
upJ|`,G{ account current book 往来帐簿
`D#3 account of after-acquired property 事后取得的财产报告
RZV8{ account of defaulter 拖欠帐目
r%QnV0L^ account payable 应付帐款
SiM1Go}# account payee only [A/C payee only] 只可转帐；存入收款人帐户
F$;vPAxbK" account receivable 应收帐款
|&>!"27;w account receivable report 应收帐款报表
e-taBrl; account statement 结单；帐单；会计财务报表
@\!9dK-W account title 帐户名称；会计科目
X1P_IB accountant's report 会计师报告
E8:4Z$|c Accountant's Report Rules 会计师报告规则
%?4 G^f accounting and auditing procedure 会计与审计程序；会计与核数程序
r RfPq Accounting Arrangements 《会计安排》
NWGSUUa accounting basis 会计基础
49BLJ|:P? accounting by Official Receiver 破产管理署署长呈交的帐目
JE`mB}8s/ Accounting Circular 《会计通告》
CkJU5 D accounting class 会计类别
.Fz5K&E= accounting date 记帐日期；会计结算日期
m^8KHa accounting for money 款项核算
X gy)Z:R Accounting Officer 会计主任
Mohy;#8Wk accounting period 会计报告期；会计期
m-~ eCFc accounting policy 会计政策；会计方针
ic"n*S Za accounting practice 会计惯例
6iozb~!Rr accounting principle 会计准则
f> u{e~Q, accounting record 会计记录
I& `>6=) accounting report 会计报告
}x[d]fcC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*L%i- Wg" Accounting Society of China 中国会计学会
is3nLm( accounting statement 会计报表
Wgh4DhAW accounting system 会计制度；会计系统
j'?^ <4i accounting transaction 会计事项；帐务交易
bi fi02 accounting treatment 会计处理
U2 tsH m.O accounting year 会计年度
x bG'![OX accretion 增值；添加
+Oae3VFf; accrual 应计项目；应累算数目
yrDWIU(8;6 accrual basis 应计制；权责发生制
$ljgFmR_ accrual basis accounting 应计制会计；权责发生制会计
4b" %171 accrue 应累算；应计
i w,F)O accrued benefit 应累算利益
=,aWO7Pz accrued charges 应计费用
"4{_amgm&< accrued cumulative preference share dividend 应累算的累积优先股股息
^UF]%qqOn accrued expenses 应累算费用
! ~' \Ey accrued interest payable 应付利息；应计未付利息
iw Hy!Vi-5 accrued interest receivable 应收利息；应计未收利息
OFJ
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8 e'0AI_> accruing profit 应累算的利润
A2` QlhZ accumulated fiscal reserve 累积财政储备
q4k )E accumulated profit 累积利润；滚存溢利
b}G4eXkuj accumulated reserve 累积储备
ez2 gy" accumulation of surplus income 累积收益盈余
`0r=ND5. acquired assets 既得资产
cx ]O#b6B. acquisition 收购；购置；取得
gyW*-:C acquisition cost 购置成本
I5"ew=x# acquisition expenses 购置费用
+[ _)i9a acquisition of 100% interest 收购全部股权
( 8!#<$ acquisition of control 取得控制权
imx/hz! acquisition of fixed assets 购置固定资产
$jYwV0 acquisition of shell “买壳”
(% fl acquisition price 收购价
7]_lSYwrb act of God 天灾
ZCQ7xQD acting partner 执事合伙人
x8a?I T. active market 买卖活跃的市场；交投畅旺的市场；旺市
n'/w(o$& active partner 积极参与的合伙人
v-85` h active trading 交投活跃
(D'Z 4Y actual circulation 实际流通
~Od4(
}/G actual cost 实际成本
8gap _qTo actual expenditure 实际开支；实际支出
{cF7h)j actual income 实际入息；实际收入；实际收益
q Yg4H|6 actual market 现货市场
W{OlJRX8 actual price 现货价；实际价格
<v?9:} actual profit 实际利润
\/jr0): actual quotation 实盘；实际价位；实际报价
v+Vp ak9| actual year basis 按实际年度计算
}b9#.H9 actuals 实货
8wz4KG3SK actuarial investigation 精算调查
'676\2. actuarial principle 精算原则
1#AdEd[ actuarial report 精算师报告
U[zY0B Actuarial Society of Hong Kong 香港精算学会
xMsos?5} actuarial valuation 精算师估值
Q6y 883>9 actuary 精算师
/Yk2 |L ad referendum agreement 暂定协议；有待覆核的协定
]Mc Lac e& ad valorem duty 从价税；按值征税
z_#B 4 ad valorem duty system 从价税制
EXDtVa Ot ad valorem fee 从价费
A> 6 b
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K!?T7/@ additional allowance 额外免税额
a1p:~;f}[ additional amount for unexpired risk 未过期风险的额外款额
_=Y]ZX`j additional assessable profit 补加应评税利润
, P^pDrc additional assessment 补加评税
U,C
L*qTF additional commitment 额外承担
?) #dP8n additional commitment vote 额外承担拨款
8<$6ufvOv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n4%|F'ma additional dependent parent allowance 供养父母额外免税额
>n@?F[ Y additional provision 额外拨款
\5^#5_< additional stamp duty 附加印花税
%T*lcg additional tax 补加税罚款；补加税款
R@``MC0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
) 5lo^Qb adjudged bankrupt 被裁定破产
g$~3 @zD adjudicated bankrupt 裁定破产人
b .k
J&c adjudication fee 裁定费；评定印花税额手续费；评估契据费
8uoFV=bj\ adjudication of bankruptcy 裁定破产；宣告破产
oC>QJ(o,8 adjudication of insolvency 裁定无力偿还债务
YzU(U_g$ adjusted actual 经调整的实数；调整后的实数
8NJ (l adjusted current assets 经调整的流动资产；调整后的流动资产
> _U )= q adjusted figure 经调整的数字；调整后的数额
E%\i NU ! adjusted liabilities 经调整的负债；调整后的负债
.+7GecYz adjusted loss 经调整的亏损；调整后的亏损
[~ bfM6Jw 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
4NL Tt K adjusted profit 经调整的利润；调整后的利润
'v4#mf adjusted surplus 经调整的盈余额；调整后的盈余额
SsDz> PP adjusted value 经调整的价值；调整后的价值
p_Fc:%j> adjustment 调整；修订；理算〔保险〕
[7?K9r\# adjustment centre 调剂中心
)W'l^R4W adjustment lag 调整过程的时间差距；调整时差
.-+_>br~ adjustment mechanism 调整机制
?eT^gWX adjustment of loss 亏损调整
bD<[OerG adjustment process 调整过程；调整程序
^_JD
7-g adjustment range 调整幅度
9|dgmEd administered exchange rate 受管制汇率
U9IP`)z_5t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{*H&NI administration expenses 行政费用
`pF|bZ?v administration fee 手续费；行政费
~#iRh6 ^98 administration in bankruptcy 破产管理
D%umL/[] administration order 遗产管理令
6\)61o_1| administrator 管理人；遗产管理人
s;q]:+#7g administrator of the estate 遗产管理人
s
b d;Kn admission of debt 债项承认书
,#&lNQ'I admission of proof 接纳债权证明
,FX;-nP % advance 放贷款项；垫付款项；预支款项；预付款项
1?"vKm advance account 暂支帐目；预付款帐户
DW@PPvfs advance compensation 预付补偿金
Lm\N` advance from shareholder 股东垫款
F"j0;}+N advance pending reimbursement 预支以待日后付还
l2>G +t (, advanced economy 先进经济体系
? yzhk7j7 advancement 预付；预付财产
XJsHy_6
advances warrant 垫款令
8qn1? Lb advancing 贷出
QJp
_ >K adverse balance 逆差
~fB: >ceD adverse exchange 逆汇
}% JLwN advertisement addressed to shareholders 在报章刊登的致股东通告
CJk$o K{Q advice for collection 托收通知书
zcD&x oL\H advice of drawing 提款通知书；汇票通知书
]y@8mb& advice of payment 付款通知
Ix g.^>62 Advisory Committee [Securities and Futures Commission]
9_[TYzpB! 谘询委员会〔证券及期货事务监察委员会〕
r]?ZXe$; Advisory Committee on Diversification 经济多元化谘询委员会
Gvv~P3Dm affidavit 誓章；遗产申报誓章
-W wFUm affidavit of no receipt 述明无收款的誓章
0 V*Di2 affiliate 联号；联营公司；附属公司
?8. $A2(Xw affiliated company 附属公司；联号；联营公司
vmL% % 7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
33|>u+ affordability 负担能力
q5?g/-_0[ African Development Bank [AfDB] 非洲开发银行
*}Zd QJL after-acquired property 事后取得的财产
%TxF dF{A after-hours dealing 市后交易
-0PT(gx after-tax profit 税后盈利；税后利润；税后溢利
`GS!$9j agency agreement 代理协议
: L&Bbw ( agency expenses 代理机构的开支
UA/Q3) agency fee 代理费
rOw"" mE Agency Law 《代理法》
DCM ,|FE agent 代理人；承销人
;rJR+wpNa agent of company 公司代理人
8AT;9wZqt agent's fee 代理人费；经纪费
64>E|w aggregate 总计；总数；总体数字
ln)_Jf1r aggregate amount 总款额；总额
Z; Xg5 aggregate assets and liabilities 总体资产与负债
1Vt7[L* aggregate at constant price 按固定价格计算的总体数字
H1r ge< aggregate demand 总需求
}9t$Cs% aggregate gross position 总持仓量
br+{23&1R# aggregate limit 总限额
EcrM`E#kaZ aggregate of salaries tax 合计薪俸税
,x!P|\w.G{ aggregate performance 总体表现；总体业绩
*:bNK5I.t aggregate supply 总体供应
Ev%4}GwO4 aggregate surplus 总盈余
LGKkT?fcSC aggregate total 整体总额
k'}}eu/ q aggregate value 总值；合计价值
G`PSb<h\oc aggregated basis 合计基准
id@! kSR aggregated net chargeable income 合计应课税入息实额
2]C`S,) aggregation 合并计算；合计；总和
JLm0[1Lzd aggregation of incomes of husband and wife 夫妇入息合并计算
~PP*k QZlJ aggregation of property 财产的总和
g<{/mxv/ agio 差价；贴水
lZZ4 O( 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》
BbUZ,X*Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:.f =>s] 《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》
:XcU @m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o!^ ':mll 《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》
23@e?A=C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N,V %/O{Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
L)&?$V agreement for a settlement 授产协议
Kf2*|ZHj agreement for assignment 转让协议
<Rob.x3 agreement for sale 售卖协议；买卖协议
YUJlQ2e( agreement for sale and purchase 买卖协议
p}_bu@;.Z agreement for the payment of interest 支付利息协议
1u7 5 agreement for the repayment of money 还款协议
"12.Bi.O"[ agreement of reinsurance 再保险协议
)X g,;^ Agricultural Bank of China 中国农业银行
;({&C34a air passenger departure tax 飞机乘客离境税
#qT 97NQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ox.&tW%@ airport tax 机场税
sh[Yu alcohol duty 酒精税
z"bgtlfb8 alienation 让与；让渡；转让
~{iBm"4 alimony 生活费；赡养费
&10vdAnBRC All Ordinaries Index [AOI] 所有普通股指数
1U.se` L all risks 全险；综合险
o{pQDI {R All Sales Record for Stock Market 《股票市场成交报告》
)(TaVHJR Allied Capital Resources Limited 新联财务有限公司
JVf8KHDj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k-xh-& allocation letter 拨款信件
[5,aBf) X allocation of fund 分配款项；预留款项
5_ -YF~ allocation of profit 利润分配；溢利分配
zM"OateA allocation warrant 拨款令
R<{bb ' allotment 分配；配股
G<OC99;8 allotment notice 股份配售通知；配股通知
Gp'rN}i^ allotment of shares 股份分配
;X-~C.7k allowable 可获宽免；免税的
[?iA`#^d allowable business loss 可扣除的营业亏损
HGfV2FtT z allowable expenses 可扣税的支出
>'w l)j $ allowance 免税额；津贴；备抵；准备金
8hba3 L_ Z allowance for debts 债项的免税额
.pNWpWL. allowance for depreciation by wear and tear 耗损折旧免税额
^qs=fF allowance for funeral expenses 殡殓费的免税额
<KqZ.7XfB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_Sy-&}c+
+ allowance for repairs and outgoings 修葺及支出方面的免税额
Z0g3> iItM allowance to debtor 给债务人的津贴
7S LJLn3d alteration of capital 资本更改
vt<r_&+ pJ alternate trustee 候补受托人
Re-~C[z wT amalgamation 合并
*Uie{^p? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3Ba>a(E ambit of charges 征税范围；收费范围
d a we!w! amended valuation 经修订的估值
Kl GPu GL American Commodities Exchange 美国商品交易所
, $EM3 American Express Bank Limited 美国运通银行
wx n D3 American Stock Exchange 美国证券交易所
(f ^WC, amortization 摊销
asb-syqU amount due from banks 存放银行同业的款项
Ke '? amount due from banks abroad 存放海外银行同业的款项
}GJIM|7^ amount due from holding companies 控股公司欠款
_R<eWp amount due from local banks 存放本港银行同业的款项
l-xKfp` amount due to banks 银行同业的存款
J * $u amount due to banks abroad 海外银行同业的存款
fu'iG7U M amount due to holding companies 控股公司存款
W&ya_iP~C amount due to local banks 本港银行同业的存款
EGL1[7It` amount due to outport banks 外埠银行同业的存款
]\w0u7} amount for note issue 发行纸币的款额
^
}Rqe amount of bond 担保契据的款额
}Iz'#I
Xx amount of consideration 代价款额
exrsYo!% amount of contribution 供款数额
w~+5F SdH amount of indebtedness 负债款额
/KjRB_5~q} amount of principal of the loan 贷款本金额
-jnx0{/ amount of rates chargeable 应征差饷数额
*#-X0}'s amount of share capital 股本额
u[9i>7}9 amount of sums assured 承保款额
EKoAIC*?p amount of variation 变动幅度
Nl3 x
BM% amount of vote 拨款数额
] C_g: |q amount payable 应付款额
{ 2G 9>' amount receivable 应收款额
7;RhA5M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$Nvt :X_ analysis 分析
90L, . ancillary risk 附属风险
H$TYp annual account 周年帐目；周年帐目报表；年度决算；年结
H7n5k, annual accounting date 年结日期
{E1g+>< annual allowance 每年免税额；年积金；年度津贴；年津
..6 : _{wg annual balance 年度余额
sc'QNhrW annual disposable income 每年可动用收入
}VxbO8\b( annual estimates 周年预算
|#8u:rguy annual fee 年费
8"/5Lh( annual general meeting 周年大会
R+k-mbvnt annual growth rate 年增率；每年增长率
BoZ])Y6= annual long-term supplement 长期个案每年补助金
DqyJ]}| annual pensionable emolument 可供计算退休金的年薪
l G12Su/ annual report 年报
]Aap4+s Annual Report on the Consumer Price Index 《消费物价指数年报》
h1@|UxaE# annual return 周年报表；周年申报表；每年报税表格
=x cA4"k Annual Return Rules 《周年报表规则》
P.Pw .[:3 annual review of consumer prices 每年消费物价回顾
l0AgW_T annual roll-forward basis 逐年延展方式
zJJ
KLr; annual salary 年薪
|P7c { annual statement 年度报表；年度决算表
?#? [6t 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
6,
\i0y5n annuitant 年金受益人
wEL$QOu$ annuity 年金
834(kw+#9 annuity contract 年金合约
Q<W9<&VZe annuity on human life 人寿年金
)w];eF0c antecedent debt 先前的债项
d2lOx|jt ante-dated cheque 倒填日期支票
b:3n)-V{ u anticipated expenditure 预期开支
'WK }T )o anticipated net profit 预期纯利
"]J4 BZD anticipated revenue 预期收入
OrP-+ eg anti-inflation measure 反通货膨胀措施
ofbNg _K> anti-inflationary stance 反通货膨胀立场
\hN\ px apparent deficit 表面赤字
U">J$M @ apparent financial solvency 表面偿债能力
Li~(kw3 apparent partner 表面合伙人
%^s; {aN*! application for personal assessment 个人入息课税申请书
9t@^P^}=\m application of fund 资金应用
#~ ?Q?" application to release as liquidator and to destruct the books of accounts and documents
{w Mw$Fvf 申请免除清盘人职务及毁灭帐簿与文件
AY4ZU CqI appointed actuary 委任精算师
Kt zoL#CT appointed auditor 委任核数师；委任审计师
T P' appointed trustee 委任的受托人
V\^rs41$; appointer 委任人
02E-|p ; apportioned pro rata 按比例分摊
xc dy/J& apportionment 分配；分摊
bK;I :JK3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
la#f,C3_ apportionment formula 分摊方程式
c mgI,n-o? apportionment of estate duty 遗产税的分摊
*O-1zIl p appraisal 估价；评估
?95^&4Oh0 appreciable growth 可观增长
UMR0S5`} appreciable impact 显着影响
Ug>yTc_(7 appreciable increase 可观增长
L6 `(YX.: appreciation 增值；升值
=H6"\`W appreciation against other currencies 相对其他货币升值
xLX< . z!r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4 zuM?Dp appreciation tax 增值税
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nor& appropriation 拨款；拨用；拨付
] -"~? appropriation account 拨款帐目
H_)\:gT G Appropriation Bill 拨款法案
R M\it"g appropriation-in-aid system 补助拨款办法
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hH;d\W# approved assets 核准资产
%T@ 3-V_ approved basket stock 认可一篮子证券
USfpCRj9 approved budget 核准预算
ceBu i8a
| approved charitable donation 认可慈善捐款
(t' hWS approved charitable institution 认可慈善机构
0<*R 0 approved currency 核准货币；认可货币
Z$!>hiz2 approved estimates 核准预算
1gk{|keh approved estimates of expenditure 核准开支预算
=H&{*Ja approved overseas insurer 核准海外保险人
i5 wXT approved overseas trust company 核准海外信托公司
am.}2 QZU approved pooled investment fund 核准汇集投资基金
x 95[*[ approved provident fund scheme 认可公积金计划
rX*4$d0 approved provision 核准拨款
@wO"?w( approved redeemable share 核准可赎回股份
SA_ 5 .. approved regional stock 认可地区性证券
L rV`P)$T approved retirement scheme 认可退休金计划
<#AS[Q[N approved subordinated loan 核准附属贷款
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H:Y8j arbitrage 套戥；套汇；套利
; (I(TG arbitrageur 套戥者；套汇者
!G E-5 \* arbitrary amount 临时款项
c{4C4'GD arrangement 措施；安排；协定
U-/-aNJ]U arrears 欠款
2u 8z>/G arrears of pay 欠付薪酬
fw aq arrears of revenue 逾期未收税款；逾期未收的帐项
y ,][ articles of association 组织章程；组织细则；组织章程细则
mU.(aL HW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
# \9sCnb ascertainment of profit 确定利润
F<SMU4]YdG "Asia Clear" “亚洲结算系统”
1L722I @ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5dc24GB>_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y<r7_ysi Asian Development Fund [ADF] 亚洲发展基金
$ 1<V'b[E Asian dollar bond 亚洲美元债券
2{ ^k*Cfd Asian dollar market 亚洲美元市场
q]Y [W1 Asian dollar rate 亚洲美元利率
gP=( 2EVE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pd-0u> k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
BR\3ij asked price 沽盘；喊价；索价；卖方报价
Lc,` assessable income 应评税入息
ioxs x>e< assessable loss 应评税亏损
3LXS}~& assessable profit 应评税利润
~=HrD?-99p assessable value 应评税值
9pAklD 4 assessed profit 估定利润
t\LAotTF/ assessed value 经评估价值
xb/L AlJ assessment 评税；评定；估价；评税单
!ce T>i90h assessment number 评税编号；估价编号
!Ld0c4 assessment of additional tax 补加税评税
F w ,'a assessment of performance 业绩评估；实绩评价
c(Liwuj Assessor 评税主任
lGHU{7j\ asset price bubbles 资产价格泡沫
yVA<-PlS< asset-backed securities 具资产保证的证券
`I*W}5 assets accretion 资产增值
i}SJ assets and liabilities 资产与负债
!YD~o/t@| assets betterment statement 资产递增表；资产改进表
i,HafY assets lending 实物放款；有抵押贷款
7/*Q?ic assets of the company passing on the death 死者去世时转移的公司资产
p H&Tb4 assets pledged as security for liabilities 用作负债抵押的资产
CBaU$`5 assets portfolio 资产投资组合
bvHF;Qywg assets price 资产价格
W 2/`O? assets quality 资产质素
3I0=^ >A assets realization 资产变现
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=$(( assets refinancing arrangement 资产再集资安排
E.*TJ assets securitization 资产证券化
A y ?;0w0 assets situated outside Hong Kong 在香港以外地方的资产
JkT , i_ assets stripping 削减资产；拆卖资产
_@U?;73"5 assets value 资产值
GilaON*pK. assignee 承让人
:N!Fe7H, assignment 转让；转让书；转让契
*n9t~t6GHg assignment of interest 权益转让
i4 BCm/h assignment of letters patent and trade mark 专利证书及商标转让
a/ d'(] assignment of property 物业转让；物业转让书
N}`.N assignment right 转让权
3GMRH;/w assignor 转让人
aXi5~,Ks_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
O'tVZ!C#J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;3ZHm*xJx associate member 附属会员
5?-cP?|.9 associated body corporate 相联法人团体
Z}#, E ; associated company 相联公司；联属公司
&Xr@nt0H associated corporation 相联法团
#H]cb# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
EW;R^?Z 公认会计师公会〔英国〕
3;fuz Kk@b Association of Futures Exchange Brokers 香港期货经纪协会
_`6fGu& W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O{b.-< association of underwriters 承保人组织
*#ccz assumption of control 接管
ByP assurance 担保；保险；转易；转易书
"Mt4~vy assurance of interest 权益的转易
SplEY!.k at 19XX price 按一九ＸＸ年价格计算
8m? 9?OV5 at a discount 按赔价计算；按贴水价格计算；打折扣
5sbMp;ZM at a premium 按溢价计算；按升水价格计算
py9zDWk~ at call 通知付款；按通知
k pc3l[.A at constant market price 按固定市价计算
(Uo:WyVj|F at constant price 按固定价格计算
H(qDQqJHYy at cost 按成本计算
foh>8/AL/ at current market price 按当时市价计算；按现时市价计算
G2#= {g{ at current price 按当时价格计算；按现时价格计算
1pe eecE at factor cost 按要素成本计算；按生产要素成本计算
R"Ol'y{ at money-of-the-day price 按付款当日价格计算
+eiM6* /0 at or better 按指定或较佳价位〔买卖指令〕
CiE at par 按面值计算；平价
5DgfrX at sight 见票即付
q}-q[p?
5 at the close 按收市盘
2-G he3 at the opening 按开市盘
#$h~QBg attestation 见证；见证条款
VCOz?Y* at-the-money option 平价期权
7^Y "K attorney 受权人；受托代表人
z+ybtS>pZ attornment 新拥有人承认书
5LVhq[}mP attributable profit 可归属利润
9 *>@ s attributable share value 可归属股份价值
u nE h Auckland Stock Exchange 奥克兰证券交易所
Y02 cX@K6 auction 拍卖
5<o8prt B auctioneer 拍卖商
bn`1JI@S4 audit 审计；核数
Uj!3H]d Audit Commission 审计署
oqzx}?0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4k9O6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
anwMG0 audit review 帐目审查
{J`Zl1_q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V!!E)I audited account 审计帐目；经审计的帐目
R"Q=U}?$ audited annual account 经审计的周年帐目
#R_IF&7 audited balance sheet 经审计的资产负债表
Ap}^6_YXd auditor 核数师；核数主任；审计师
O*MC"%T auditor's certificate 核数师证明书；审计师证明书
gXtyl]K: auditor's report 核数师报告；审计师报告
Rs@2Pe$3 Aussie bond 澳元债券
dZnAdlJ austerity budget 紧缩预算
I[|5 D Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.PyPU]w Australia All Ordinaries Index 澳洲所有普通股票指数
HX1RA 5O Australian Dollar [AUD] 澳元
sjBP #_ lW Australian Options Market 澳大利亚期权市场
}D k*Hs^ E Australian Securities Commission 澳洲证券事务监察委员会
Ns.b8Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ia.9 5H; Australian Stock Exchange 澳大利亚证券交易所
6?-v j2, Austrian Schilling [ATS] 奥地利先令
#K A,=J authentication 认证；鉴证
H38ODWO3 authority to purchase 委托购买证；委购书
y8T %g( authorization 认可；核准；授权；授权书
]MjQr0&M authorization by direction 指示授权
?C #=Q6 authorization by instruction 指令授权
r5ONAa3. authorization by warrant 令状授权
B% HG7 authorization of unit trust 单位信托的认可
zyNg?_SM authorized agent 指定代理人
xL,; (F\^ authorized capital 法定资本
#R&D gt
authorized clerk 出市员
96fz SZS, authorized dealer 认可交易商
STMc@MeZU_ authorized financial institution 认可财务机构
Gv,_;?7lD authorized fund 认可基金
{Lj]++`fB] authorized fund house 获授权的基金公司；认可基金公司
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QxD authorized institution 认可机构
qsnZ?hXP p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h+o- h4X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T/NeoU3 p authorized insurer 获授权保险人；获认可承保人
K CR6@{@ authorized investment 特准投资项目
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,"Dc[0 authorized person 获授权人
1`1U'ibhe authorized representative 获授权代表
c]]OV7;)> authorized share capital 法定股本
6 /8? : automated quotation system 自动报价系统
t!MGSB~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BLzl XhHn 自动交易系统〔香港期货交易所有限公司〕
.
IBy' automatic adjustment mechanism 自动调整机制
69)- )en automatic adjustment system 自动调整系统
d_CY=DHF%` Automatic Clearing House 自动票据交换所
~(4;P%L: automatic exchange rates accumulation system 自动化汇率累集系统
_hgu: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
, VT& automatic teller machine [ATM] 自动柜员机
}?zy*yL autopay 自动转帐
^J,Zl`N available assets 可用资产
E" p ; available fiscal reserve 现存财政储备
RY=B>398: available profit 可用利润
gkDyWZG B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vf S&V* un average 平均；平均数；海损
Dh=?Hzw average basic salary 平均基本薪金
Zo}O,;(F5 average consumer expenditure 平均消费开支；一般消费开支
29R_?HBH average cost 平均成本
< -xI!o"} average cost of land production 增辟土地平均成本
C*A!`Q?1Y average daily turnover 平均每日成交额
09jU 0x average daily wage rate 平均每日工资率
x9U F average expenditure pattern 平均开支模式
f i*@m,- average growth rate 平均增长率
.t\ #>Fe average net fixed assets 固定资产平均净值
jq ULg iC average of relatives 相对价格平均数
tz #Fy?pe average price 平均价格
K&2{k+ w average propensity to consume 平均消费倾向；一般消费倾向
#*Q nO\. average propensity to save 平均储蓄倾向；一般储蓄倾向
p^u;]~J O average rate 平均率
$)w9EGZ average revenue 平均收入；平均收益
G:'hT=8 average stock 平均库存；平均存货
hV,)u3 average yearly rent 平均年租
"<f"r# avoidance of double taxation 避免双重课税
i7hWBd4wK avoidance of tax 避税
