A:
egA * x*8 A share Ａ股；甲类股份
-! 7Z abatement of tax 减税；减扣免税额
mgH~GK f^ ABN AMRO Bank N.V. 荷兰银行
\ ( Nx)F above-the-line expenditure 线上项目支出；经常预算支出
j<!dpt above-the-line receipt 线上项目收入；经常预算收入
a Tm R~k ABSA Asia Limited 南非联合亚洲有限公司
ML|?H1m> absolute change 绝对数值变更
UZFs ]z!,k absolute expenditure 实际开支
:!t4.ko absolute guideline figure 绝对准则数字
gzh IOeY absolute interest 绝对权益
$ s1/Rmw absolute order of discharge 绝对破产解除令
Q}\\0ajS) absolute profit margin 绝对利润幅度
Zbr e5&aU absolute value 实值；绝对值
whw+ absolutely vested interest 绝对既得权益
m.ka%h$ absorbed cost 已吸收成本；已分摊成本
r$4d4xtK absorption 吸收；分摊；合并
gp$]0~[tO absorption rate 吸收率；摊配率；分摊率
0OG
3#pE ACB Finance Limited 亚洲商业财务有限公司
)skpf%g acceptable form of reciprocity 合理的互惠条件
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h1s% acceptable rate 适当利率；适当汇率
2K/t[.8 acceptance agreement 承兑协议
$'>iNMtK{p acceptance for honour 参加承兑
.?APDr"QQH acceptor 承兑人；接受人；受票人
I*f@^( acceptor for honour 参加承兑人
>3b<
Fq $ accident insurance 意外保险
z"|jCdZGM Accident Insurance Association of Hong Kong 香港意外保险公会
56kqG}mg& accident insurance scheme 意外保险计划
iu<Tv,{8 accident year basis 意外年度基准
m#[c]v{ accommodation 通融；贷款
M9fQ,<c<6 accommodation bill 通融票据；空头票据
6:}n}q,V accommodation party 汇票代发人
aUa+]H[ account balance 帐户余额；帐户结余
rkWy3X{%2< account book 帐簿
: i.5
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<f}:YDY' account current book 往来帐簿
dEMv9"`*! account of after-acquired property 事后取得的财产报告
`x?_yogPM account of defaulter 拖欠帐目
$ D65&R account payable 应付帐款
,ko#z}Z4r, account payee only [A/C payee only] 只可转帐；存入收款人帐户
w#a`k9 y account receivable 应收帐款
*B@#A4f" account receivable report 应收帐款报表
]b;a~Y0 account statement 结单；帐单；会计财务报表
QhTn 9S:D account title 帐户名称；会计科目
t5b c Q@Y accountant's report 会计师报告
5ad@}7& Accountant's Report Rules 会计师报告规则
_-{=Z=?6} accounting and auditing procedure 会计与审计程序；会计与核数程序
1+3-Z>^ e Accounting Arrangements 《会计安排》
WN|_IJR~ accounting basis 会计基础
.%J<zqk- accounting by Official Receiver 破产管理署署长呈交的帐目
v0 \M$@N[ Accounting Circular 《会计通告》
E*T6kp^b accounting class 会计类别
| *ZM{$ accounting date 记帐日期；会计结算日期
so .}W U accounting for money 款项核算
9k62_]w@6 Accounting Officer 会计主任
< <0[PJ accounting period 会计报告期；会计期
D` cy.},L accounting policy 会计政策；会计方针
{%('|(57 accounting practice 会计惯例
8f~*T accounting principle 会计准则
@Kt!uKrI accounting record 会计记录
tr0kTW$Ad accounting report 会计报告
=C(BZ+-^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r&v!2A]: Accounting Society of China 中国会计学会
< x<qO=lq accounting statement 会计报表
J<"Z6 '0v accounting system 会计制度；会计系统
sng 6U;Z accounting transaction 会计事项；帐务交易
Zd-QZ<c";t accounting treatment 会计处理
3zfiegY@wm accounting year 会计年度
?G9DSk?6%Z accretion 增值；添加
*b{Hj'H aH accrual 应计项目；应累算数目
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+#2~S accrual basis 应计制；权责发生制
8(NS;? accrual basis accounting 应计制会计；权责发生制会计
V1nqEdhk accrue 应累算；应计
& q-P O accrued benefit 应累算利益
RJ 4=AA| accrued charges 应计费用
A$\/D2S7! accrued cumulative preference share dividend 应累算的累积优先股股息
% 2'4h(Oq^ accrued expenses 应累算费用
nip*Y@- F accrued interest payable 应付利息；应计未付利息
<ldArZ4C4 accrued interest receivable 应收利息；应计未收利息
lxD~l#)^ln accrued right 累算权益
_E 0yzkS accruing profit 应累算的利润
2C"i2/NH' accumulated fiscal reserve 累积财政储备
c?c"|.-<p accumulated profit 累积利润；滚存溢利
x) %"i) accumulated reserve 累积储备
-`spu) accumulation of surplus income 累积收益盈余
{<Y!'WL{ acquired assets 既得资产
r4 5}o acquisition 收购；购置；取得
!p36OEx acquisition cost 购置成本
X H!n{Of acquisition expenses 购置费用
lt5Knz2G,Z acquisition of 100% interest 收购全部股权
$mq+/|bn acquisition of control 取得控制权
3-;<G acquisition of fixed assets 购置固定资产
SFP?ND+7 acquisition of shell “买壳”
$i3`cX)g acquisition price 收购价
1"<{_&d1 act of God 天灾
"f3mi[ acting partner 执事合伙人
f@Ve,i active market 买卖活跃的市场；交投畅旺的市场；旺市
g[ @Q iy active partner 积极参与的合伙人
D 7thLqA active trading 交投活跃
z+0#H39 & actual circulation 实际流通
s"tH?m
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$S?xB$ actual expenditure 实际开支；实际支出
|a\,([aU actual income 实际入息；实际收入；实际收益
HmsXV_B8[Y actual market 现货市场
E.*wNah"U actual price 现货价；实际价格
V^ ;l g[: actual profit 实际利润
'wBOnGi6 actual quotation 实盘；实际价位；实际报价
Qe9}%k6@E actual year basis 按实际年度计算
7<8'7<X actuals 实货
j\B taC actuarial investigation 精算调查
`X& d:!}F actuarial principle 精算原则
.",BLuce actuarial report 精算师报告
b?M. 0{"H Actuarial Society of Hong Kong 香港精算学会
D iHj!tZN actuarial valuation 精算师估值
$`C$|9S actuary 精算师
cI7a TLC"s ad referendum agreement 暂定协议；有待覆核的协定
}LWrtmc ad valorem duty 从价税；按值征税
%f&Bt,xEo ad valorem duty system 从价税制
^s=F<_{ ad valorem fee 从价费
yRhD< * ad valorem tariff 从价关税
5ry[Lgg additional allowance 额外免税额
{pRa%DF additional amount for unexpired risk 未过期风险的额外款额
c~\ ^C_ additional assessable profit 补加应评税利润
[>Zg6q| additional assessment 补加评税
iP^[xB~v additional commitment 额外承担
%N7G>_+ additional commitment vote 额外承担拨款
a dy
SwB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7=wQ#bq"1P additional dependent parent allowance 供养父母额外免税额
#aP;a-Q|k additional provision 额外拨款
#7J3,EV additional stamp duty 附加印花税
!;k
^ additional tax 补加税罚款；补加税款
[[4!b E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*TxR2pC} adjudged bankrupt 被裁定破产
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Yw1'F adjudicated bankrupt 裁定破产人
M|.ykA<D adjudication fee 裁定费；评定印花税额手续费；评估契据费
%~Ymb&ugg adjudication of bankruptcy 裁定破产；宣告破产
Cq\{\!6[ adjudication of insolvency 裁定无力偿还债务
VdL }$CX$ adjusted actual 经调整的实数；调整后的实数
6 iH]N*]S^ adjusted current assets 经调整的流动资产；调整后的流动资产
etb#/L adjusted figure 经调整的数字；调整后的数额
'
#t1e] adjusted liabilities 经调整的负债；调整后的负债
yS #D$q2_ adjusted loss 经调整的亏损；调整后的亏损
5RSP.Vyx{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
V<n#%!M5gV adjusted profit 经调整的利润；调整后的利润
JJ_KfnH adjusted surplus 经调整的盈余额；调整后的盈余额
gp {Z]{io adjusted value 经调整的价值；调整后的价值
gi? wf adjustment 调整；修订；理算〔保险〕
%we! J%'Y] adjustment centre 调剂中心
;O .;i,#Z adjustment lag 调整过程的时间差距；调整时差
c -?0~A adjustment mechanism 调整机制
Tkh?F5l adjustment of loss 亏损调整
dTU`@!f adjustment process 调整过程；调整程序
(b.Mtd adjustment range 调整幅度
lqoVfj'6M administered exchange rate 受管制汇率
AX{yfL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ojp|/yd^YL administration expenses 行政费用
iA"H*0 administration fee 手续费；行政费
#vcQ =%;O administration in bankruptcy 破产管理
SR/
"{\C administration order 遗产管理令
U RyY^+s administrator 管理人；遗产管理人
8 vvNn>Q administrator of the estate 遗产管理人
DeN$YE#* admission of debt 债项承认书
-K5u5l} admission of proof 接纳债权证明
DCCij N advance 放贷款项；垫付款项；预支款项；预付款项
s*kSl:T @O advance account 暂支帐目；预付款帐户
3"6 -X_ advance compensation 预付补偿金
R
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Xpmi (~n advance pending reimbursement 预支以待日后付还
OZl0I#@A advanced economy 先进经济体系
<2w 41QZX advancement 预付；预付财产
UzkX;UA advances warrant 垫款令
Hn?v /3 advancing 贷出
xl@ adverse balance 逆差
&!8u4* K5j adverse exchange 逆汇
<QK2Wc_}-" advertisement addressed to shareholders 在报章刊登的致股东通告
4e|(= W` advice for collection 托收通知书
}M(XHw advice of drawing 提款通知书；汇票通知书
yjChnp
Cc advice of payment 付款通知
zhACNz4tJ Advisory Committee [Securities and Futures Commission]
3.04Toq! 谘询委员会〔证券及期货事务监察委员会〕
%e=UYBj" Advisory Committee on Diversification 经济多元化谘询委员会
*C^`+*}OE$ affidavit 誓章；遗产申报誓章
1ZfhDtK( affidavit of no receipt 述明无收款的誓章
YYd!/@|N5 affiliate 联号；联营公司；附属公司
R d+ `b affiliated company 附属公司；联号；联营公司
>!P ! F( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
` H|#l\ affordability 负担能力
-$j|&l African Development Bank [AfDB] 非洲开发银行
'A#l$pJp7 after-acquired property 事后取得的财产
|+Ub3<b[] after-hours dealing 市后交易
TSP#.QY after-tax profit 税后盈利；税后利润；税后溢利
|?uUw$oh agency agreement 代理协议
d ?OsVT; U agency expenses 代理机构的开支
{(`xA,El agency fee 代理费
'.tg\]| Agency Law 《代理法》
+dK;\wT agent 代理人；承销人
VQ`a-DL agent of company 公司代理人
nnnq6Z} agent's fee 代理人费；经纪费
3C;nC?]K aggregate 总计；总数；总体数字
JwmH_nJ( aggregate amount 总款额；总额
4kf8Am( aggregate assets and liabilities 总体资产与负债
P:HmT aggregate at constant price 按固定价格计算的总体数字
kT{d pGU9 aggregate demand 总需求
8Jf4" ; aggregate gross position 总持仓量
8>V)SAI' aggregate limit 总限额
^$F1U,o i aggregate of salaries tax 合计薪俸税
C %kI xa) aggregate performance 总体表现；总体业绩
@EB2 I +[ aggregate supply 总体供应
Z;GZ?NOlY aggregate surplus 总盈余
h-RL`X aggregate total 整体总额
| <l=i( aggregate value 总值；合计价值
R;2
Z~P aggregated basis 合计基准
]s:%joj%^ aggregated net chargeable income 合计应课税入息实额
#vvQ 1ub aggregation 合并计算；合计；总和
AU^5N3%j aggregation of incomes of husband and wife 夫妇入息合并计算
!qVnziE,, aggregation of property 财产的总和
8 gzf$Oc agio 差价；贴水
p EbyQ[ 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》
/%T d( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.t|B6n! 《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》
*z\L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CN<EgNt1kN 《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》
yixAG^< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G![JRJxQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nJ~5ICyd agreement for a settlement 授产协议
T0P_&E@X agreement for assignment 转让协议
+HNM$yp agreement for sale 售卖协议；买卖协议
$/;;}|hqi agreement for sale and purchase 买卖协议
XfH[: XG3 agreement for the payment of interest 支付利息协议
d,caO E8N agreement for the repayment of money 还款协议
JQ]A"xTIa* agreement of reinsurance 再保险协议
WkR=(dss8 Agricultural Bank of China 中国农业银行
+OC~y: air passenger departure tax 飞机乘客离境税
q`^ T7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
E >lW' airport tax 机场税
d;O4)8 > alcohol duty 酒精税
=-|,v* alienation 让与；让渡；转让
O4fl$egQU alimony 生活费；赡养费
8P3"$ 2q All Ordinaries Index [AOI] 所有普通股指数
5] yby"Z?} all risks 全险；综合险
whvvc 2 All Sales Record for Stock Market 《股票市场成交报告》
eUE(vn# Allied Capital Resources Limited 新联财务有限公司
'?MT " G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$^j#z^7 allocation letter 拨款信件
z1 P=P%F allocation of fund 分配款项；预留款项
rRzc"W}K+ allocation of profit 利润分配；溢利分配
OtFGo 8 allocation warrant 拨款令
@fG ' X
allotment 分配；配股
rW B/#m allotment notice 股份配售通知；配股通知
i- *ZW: allotment of shares 股份分配
%?z8*G]M allowable 可获宽免；免税的
}IGoPCV| allowable business loss 可扣除的营业亏损
EgT?Hvx: allowable expenses 可扣税的支出
@Lf-=9 allowance 免税额；津贴；备抵；准备金
g<$q#l~4xH allowance for debts 债项的免税额
#J09Eka;J allowance for depreciation by wear and tear 耗损折旧免税额
ZQY?wO: [ allowance for funeral expenses 殡殓费的免税额
bL]N SD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|Y&&g=7 allowance for repairs and outgoings 修葺及支出方面的免税额
j0+l-]F- allowance to debtor 给债务人的津贴
E|v9khN(]. alteration of capital 资本更改
XPQY *.l&. alternate trustee 候补受托人
;_Z[' % amalgamation 合并
(N
:vDq' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c}r"O8M ambit of charges 征税范围；收费范围
#cy;((z uB amended valuation 经修订的估值
NANgV~Y& American Commodities Exchange 美国商品交易所
T.?}iz=ZEq American Express Bank Limited 美国运通银行
!{%BfZX<& American Stock Exchange 美国证券交易所
dNfME*"yN amortization 摊销
> s|zr S) amount due from banks 存放银行同业的款项
X/' t1 amount due from banks abroad 存放海外银行同业的款项
'sT7t&v~ amount due from holding companies 控股公司欠款
EwKFT
FL amount due from local banks 存放本港银行同业的款项
@pkQ2OM
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Usz O--.C amount due to banks abroad 海外银行同业的存款
@[. 0, amount due to holding companies 控股公司存款
H^r;,Q$9 amount due to local banks 本港银行同业的存款
I$HO[Z! amount due to outport banks 外埠银行同业的存款
g ?i0WS amount for note issue 发行纸币的款额
"9bd;Tt: amount of bond 担保契据的款额
vkE a [7 amount of consideration 代价款额
]<Kkq ! amount of contribution 供款数额
" ';K$&,[ amount of indebtedness 负债款额
GLtd6; V amount of principal of the loan 贷款本金额
SA[wF c amount of rates chargeable 应征差饷数额
iw\yVd^]:k amount of share capital 股本额
'K* . ?M amount of sums assured 承保款额
]L{diD 2G amount of variation 变动幅度
)]M,OMYq - amount of vote 拨款数额
K|sk]2. amount payable 应付款额
Vc*"Q8aZ~ amount receivable 应收款额
-fCR^`UOS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^e\H V4s analysis 分析
Z b}U 4 ancillary risk 附属风险
g`\ 5!R1 annual account 周年帐目；周年帐目报表；年度决算；年结
`b?o%5V2x annual accounting date 年结日期
&Xh_`*]ox annual allowance 每年免税额；年积金；年度津贴；年津
GLWEoV9< annual balance 年度余额
$@^*lUw annual disposable income 每年可动用收入
?8]g&V annual estimates 周年预算
Q"F" 13 annual fee 年费
8]j*z n?, annual general meeting 周年大会
ve f9*u` annual growth rate 年增率；每年增长率
!hWS%m@ annual long-term supplement 长期个案每年补助金
:Fh#"<A&& annual pensionable emolument 可供计算退休金的年薪
l#bE _PD; annual report 年报
BHN EP |= Annual Report on the Consumer Price Index 《消费物价指数年报》
MmQ"z_v annual return 周年报表；周年申报表；每年报税表格
7 F> a&r Annual Return Rules 《周年报表规则》
K;j0cxl annual review of consumer prices 每年消费物价回顾
45A|KaVpg annual roll-forward basis 逐年延展方式
gJBw6'Z annual salary 年薪
v+(-\T\i annual statement 年度报表；年度决算表
pPsT,i? 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
I_\?w SNGM annuitant 年金受益人
=M9 ;`EmC annuity 年金
A"i $.dR{ annuity contract 年金合约
ZgA+$}U)uW annuity on human life 人寿年金
. oH)eD antecedent debt 先前的债项
i[ /`9 AK ante-dated cheque 倒填日期支票
z07X j%zX9 anticipated expenditure 预期开支
i62GZe E anticipated net profit 预期纯利
PvB {@82 anticipated revenue 预期收入
+; / s0 anti-inflation measure 反通货膨胀措施
8/T[dn anti-inflationary stance 反通货膨胀立场
;u;_ \k<qK apparent deficit 表面赤字
7_ s7 ); apparent financial solvency 表面偿债能力
\=uD)9 V apparent partner 表面合伙人
.H
9 r_ application for personal assessment 个人入息课税申请书
[P*zm 8b application of fund 资金应用
&oxHVZ J application to release as liquidator and to destruct the books of accounts and documents
~$d(@T& 申请免除清盘人职务及毁灭帐簿与文件
N$N 7aE$ appointed actuary 委任精算师
%E2V$l0 appointed auditor 委任核数师；委任审计师
d.$0X/0 appointed trustee 委任的受托人
Q8D#kAYw appointer 委任人
oy\U\#k apportioned pro rata 按比例分摊
.<4U2h apportionment 分配；分摊
Qz4Do6#y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
46 U*70 apportionment formula 分摊方程式
RQYD#4| apportionment of estate duty 遗产税的分摊
o1R:1!"2 appraisal 估价；评估
c2Wp 8l appreciable growth 可观增长
MSE0z !t appreciable impact 显着影响
{t!Pv 2y< appreciable increase 可观增长
S S fNI> appreciation 增值；升值
d <RJH appreciation against other currencies 相对其他货币升值
w@WPp0mny appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Fv<3VKueK[ appreciation tax 增值税
_N:GZLG appropriation 拨款；拨用；拨付
UM2yv6:/ appropriation account 拨款帐目
=[,EFkU?B Appropriation Bill 拨款法案
MdhD "Q appropriation-in-aid system 补助拨款办法
Q zp!)i approved assets 核准资产
$ Y M( NC approved basket stock 认可一篮子证券
5,J.$Sax approved budget 核准预算
bbT1p :RF approved charitable donation 认可慈善捐款
0BQ{ZT- Kh approved charitable institution 认可慈善机构
>i"WKd= approved currency 核准货币；认可货币
|3 mcL' approved estimates 核准预算
VS3lz?o?6g approved estimates of expenditure 核准开支预算
o .( Gja4 approved overseas insurer 核准海外保险人
; )FmN[ approved overseas trust company 核准海外信托公司
tyF snc k approved pooled investment fund 核准汇集投资基金
4%#q.qI approved provident fund scheme 认可公积金计划
c#-*]6x approved provision 核准拨款
&H[7UyC approved redeemable share 核准可赎回股份
XT?wCb41R approved regional stock 认可地区性证券
Clb7=@f approved retirement scheme 认可退休金计划
Nq1YFI>W approved subordinated loan 核准附属贷款
,P%i%YPj arbitrage 套戥；套汇；套利
hP}-yW6] arbitrageur 套戥者；套汇者
5zOC zm arbitrary amount 临时款项
mt~E&Z(A arrangement 措施；安排；协定
E24j(> arrears 欠款
i.{.koH< arrears of pay 欠付薪酬
6O_l;A[=1 arrears of revenue 逾期未收税款；逾期未收的帐项
NOmFQ)/ & articles of association 组织章程；组织细则；组织章程细则
nNf*Q
r%Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*7w!~mn[m ascertainment of profit 确定利润
=IKgi-l* "Asia Clear" “亚洲结算系统”
|w{C!Q 8l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a7!{`fR5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L;W FHIE Asian Development Fund [ADF] 亚洲发展基金
0BH-kr Asian dollar bond 亚洲美元债券
(/FG#D. Asian dollar market 亚洲美元市场
g7{:F\S Asian dollar rate 亚洲美元利率
dQ_hlx!J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(|>rDk; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-A@/ cS%p asked price 沽盘；喊价；索价；卖方报价
l6zYiM assessable income 应评税入息
9N<=,!;5~s assessable loss 应评税亏损
4'TssRot@h assessable profit 应评税利润
{eV v%sbq assessable value 应评税值
.>Qa3,v5 assessed profit 估定利润
3m$ck$ assessed value 经评估价值
axOEL:-|Bu assessment 评税；评定；估价；评税单
Y<V$3h assessment number 评税编号；估价编号
t37<<5A assessment of additional tax 补加税评税
C-\3, assessment of performance 业绩评估；实绩评价
xIwILY|W= Assessor 评税主任
O`5h j q# asset price bubbles 资产价格泡沫
\ AIFIy asset-backed securities 具资产保证的证券
oJQ
\?~ assets accretion 资产增值
z;MP p#Y assets and liabilities 资产与负债
D8{ ,}@ assets betterment statement 资产递增表；资产改进表
U }AIOtUw assets lending 实物放款；有抵押贷款
6Yc(|>b! assets of the company passing on the death 死者去世时转移的公司资产
'j-U=2,n assets pledged as security for liabilities 用作负债抵押的资产
jYvl-2A' assets portfolio 资产投资组合
Z1Qv>@u assets price 资产价格
K>C@oE[W assets quality 资产质素
%w?C)$Kn\ assets realization 资产变现
WZTAXOw assets refinancing arrangement 资产再集资安排
FmFjRYA W assets securitization 资产证券化
J~n |5* cz assets situated outside Hong Kong 在香港以外地方的资产
W23Q>x&S assets stripping 削减资产；拆卖资产
56MY@ assets value 资产值
YrYmPSb= assignee 承让人
7dv! assignment 转让；转让书；转让契
3 NFo=Z8 assignment of interest 权益转让
y` {|D* assignment of letters patent and trade mark 专利证书及商标转让
bDm7$ ( assignment of property 物业转让；物业转让书
s4QCun~m assignment right 转让权
)%PM DG| assignor 转让人
{pA&Q{ ^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
mi.,Z`]o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%~} , N associate member 附属会员
3 q J00A associated body corporate 相联法人团体
xkU8( = associated company 相联公司；联属公司
u:Ye`]~o associated corporation 相联法团
m'N8[ o|h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w a~zb!y< 公认会计师公会〔英国〕
5E*Qqe Association of Futures Exchange Brokers 香港期货经纪协会
"vg. { Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
jgS3# association of underwriters 承保人组织
A NJL8t-m assumption of control 接管
^tjw }sE assurance 担保；保险；转易；转易书
SUv ' cld assurance of interest 权益的转易
P ]TT8Jgw at 19XX price 按一九ＸＸ年价格计算
{9X mFa at a discount 按赔价计算；按贴水价格计算；打折扣
R7K`9 c1f6 at a premium 按溢价计算；按升水价格计算
b(CO7/e> at call 通知付款；按通知
axDa&7% at constant market price 按固定市价计算
>rJ**y at constant price 按固定价格计算
cGR ) $: at cost 按成本计算
' MBXk2?b at current market price 按当时市价计算；按现时市价计算
w/"vf3}(9 at current price 按当时价格计算；按现时价格计算
\.}ZvM$ at factor cost 按要素成本计算；按生产要素成本计算
N&eo;Ti at money-of-the-day price 按付款当日价格计算
_RU L$Ds at or better 按指定或较佳价位〔买卖指令〕
^*.+4iH x at par 按面值计算；平价
i7Cuc+ j8 at sight 见票即付
3%Eu$|B at the close 按收市盘
:U *8S\$ at the opening 按开市盘
5Zd oem attestation 见证；见证条款
FJ4,|x3v[x at-the-money option 平价期权
a+\<2NXYD attorney 受权人；受托代表人
5 ba e- attornment 新拥有人承认书
5gII|8>rQ attributable profit 可归属利润
m Rm }7p attributable share value 可归属股份价值
oK
7:e~ Auckland Stock Exchange 奥克兰证券交易所
REYvFx?i auction 拍卖
7qZC+x6_L auctioneer 拍卖商
-FI)o`AE audit 审计；核数
X d o\DQn Audit Commission 审计署
v|\#wrCT? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z^z{,
u;! 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〕
7(uz*~Z?`0 audit review 帐目审查
U#]J5'i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1G"ohosmF audited account 审计帐目；经审计的帐目
[7d(P EQL` audited annual account 经审计的周年帐目
7}y@VO6] audited balance sheet 经审计的资产负债表
/e[m;+9^& auditor 核数师；核数主任；审计师
~ ]QQaP auditor's certificate 核数师证明书；审计师证明书
]s\vc:cc? auditor's report 核数师报告；审计师报告
1#%H!GKvTU Aussie bond 澳元债券
P+ CdqOL austerity budget 紧缩预算
E : dN) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0ju-l = w Australia All Ordinaries Index 澳洲所有普通股票指数
Du65> O Australian Dollar [AUD] 澳元
rab$[?] Australian Options Market 澳大利亚期权市场
( H&HSs Australian Securities Commission 澳洲证券事务监察委员会
7<*0fy5n n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
LAo$AiTUR{ Australian Stock Exchange 澳大利亚证券交易所
yYYP;N?g4k Austrian Schilling [ATS] 奥地利先令
tpEy-"D& authentication 认证；鉴证
+_$s9`@]6 authority to purchase 委托购买证；委购书
O ylUuYy~j authorization 认可；核准；授权；授权书
2T)k-3 authorization by direction 指示授权
iQ(j_i'+!I authorization by instruction 指令授权
DbLo{mFEIj authorization by warrant 令状授权
R!QR@*N authorization of unit trust 单位信托的认可
JbL3/h] authorized agent 指定代理人
036m\7+Qj authorized capital 法定资本
% J9u?-~ authorized clerk 出市员
V 0Oqq0\ authorized dealer 认可交易商
BYMdX J authorized financial institution 认可财务机构
e)B1)c 8s authorized fund 认可基金
B>> _t2I U authorized fund house 获授权的基金公司；认可基金公司
`|>]P"9yp authorized institution 认可机构
Hzm_o>^KC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
NfPWcK [ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
MD;Z UAX< authorized insurer 获授权保险人；获认可承保人
fh3uo\`@ authorized investment 特准投资项目
XPqGv=CN authorized person 获授权人
=v?P7; T authorized representative 获授权代表
VgIk '. authorized share capital 法定股本
H`fJ< So? automated quotation system 自动报价系统
}|2A6^FH. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P N?;\k)" 自动交易系统〔香港期货交易所有限公司〕
pTG[F automatic adjustment mechanism 自动调整机制
^.iRU'{ automatic adjustment system 自动调整系统
RV_I&HD! Automatic Clearing House 自动票据交换所
2( 0%{*m automatic exchange rates accumulation system 自动化汇率累集系统
1E
/ G+pm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qpjZ-[UC automatic teller machine [ATM] 自动柜员机
U m\HX6 autopay 自动转帐
&U?4e'N)T available assets 可用资产
{[tmz;C available fiscal reserve 现存财政储备
yP# Y:s available profit 可用利润
.U=x2txb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LEP TL#WT1 average 平均；平均数；海损
H=,>-eVv* average basic salary 平均基本薪金
xo k
T average consumer expenditure 平均消费开支；一般消费开支
f4\$<g/~ average cost 平均成本
jY%.t)>) average cost of land production 增辟土地平均成本
a u+Jz_$) average daily turnover 平均每日成交额
,'HjL:r average daily wage rate 平均每日工资率
RHn3\N average expenditure pattern 平均开支模式
*(1 <J2j average growth rate 平均增长率
-*KKrte average net fixed assets 固定资产平均净值
$%\6"P/64 average of relatives 相对价格平均数
qMVuFw Phi average price 平均价格
yOQae m^O average propensity to consume 平均消费倾向；一般消费倾向
gAorb\iJ average propensity to save 平均储蓄倾向；一般储蓄倾向
Z;a)P.l.> average rate 平均率
\1joW# average revenue 平均收入；平均收益
9%|skTgIqH average stock 平均库存；平均存货
^
'|y^t average yearly rent 平均年租
LH_H
yP_ avoidance of double taxation 避免双重课税
|[iO./ zP avoidance of tax 避税
