A:
QAh6!<.;@ A share Ａ股；甲类股份
t@\op}Z-M abatement of tax 减税；减扣免税额
4E DwZR>./ ABN AMRO Bank N.V. 荷兰银行
Qcr-|?5L above-the-line expenditure 线上项目支出；经常预算支出
lVQy
{`Ns above-the-line receipt 线上项目收入；经常预算收入
F%>`?NG+c ABSA Asia Limited 南非联合亚洲有限公司
4I^8f||b _ absolute change 绝对数值变更
VCUEz R0 absolute expenditure 实际开支
sj0{;>>%+N absolute guideline figure 绝对准则数字
ygquQhf5 absolute interest 绝对权益
h*\/{$y absolute order of discharge 绝对破产解除令
eC41PQ3=1' absolute profit margin 绝对利润幅度
+=A53V[C absolute value 实值；绝对值
|*W E@L5 absolutely vested interest 绝对既得权益
IQ"9# {o absorbed cost 已吸收成本；已分摊成本
!o& b: 7 absorption 吸收；分摊；合并
gnN"pa!&~ absorption rate 吸收率；摊配率；分摊率
s4{WPU9 ACB Finance Limited 亚洲商业财务有限公司
JgY#W1> acceptable form of reciprocity 合理的互惠条件
:Pf2oQ acceptable rate 适当利率；适当汇率
&*wc` U acceptance agreement 承兑协议
Zm!5X9^! acceptance for honour 参加承兑
csay\Q{ acceptor 承兑人；接受人；受票人
k3B-;%3I; acceptor for honour 参加承兑人
B)4>:j:{?W accident insurance 意外保险
)mw&e}jRV Accident Insurance Association of Hong Kong 香港意外保险公会
!%4&O accident insurance scheme 意外保险计划
{Jj
vF accident year basis 意外年度基准
R
s)Nz< d accommodation 通融；贷款
9! sR} accommodation bill 通融票据；空头票据
Ki: .^ accommodation party 汇票代发人
V,CVMbn/%N account balance 帐户余额；帐户结余
IDpW5 Dc account book 帐簿
_Q1[t9P" account collected in advance 预收款项
MKN],l
N account current book 往来帐簿
60 z =bd] account of after-acquired property 事后取得的财产报告
<c &6M account of defaulter 拖欠帐目
/
!*+9+h account payable 应付帐款
) 2jBhT account payee only [A/C payee only] 只可转帐；存入收款人帐户
9c_h+XN?y account receivable 应收帐款
*N #{~ account receivable report 应收帐款报表
k)l^ ;x- account statement 结单；帐单；会计财务报表
VU[4 W8f account title 帐户名称；会计科目
.;xt{kK accountant's report 会计师报告
AH#eoKu Accountant's Report Rules 会计师报告规则
=whYo?cE( accounting and auditing procedure 会计与审计程序；会计与核数程序
l@zr1g) Accounting Arrangements 《会计安排》
y=)xo7 ( accounting basis 会计基础
NJ{M-K%> accounting by Official Receiver 破产管理署署长呈交的帐目
b];p/V#
< Accounting Circular 《会计通告》
$M=W`E[g accounting class 会计类别
}}'0r2 S accounting date 记帐日期；会计结算日期
V]$Tb xg accounting for money 款项核算
(NBq!;_2,x Accounting Officer 会计主任
nwm1YPs%v] accounting period 会计报告期；会计期
(n,!v) accounting policy 会计政策；会计方针
fudIUG. accounting practice 会计惯例
PV_q=70%T accounting principle 会计准则
w_ hGWpm accounting record 会计记录
oG_-a(N accounting report 会计报告
xiW;Y{kZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s;; "^5B. Accounting Society of China 中国会计学会
E{Ux| r~ accounting statement 会计报表
JBKCa 3 accounting system 会计制度；会计系统
TE.O@:7Z accounting transaction 会计事项；帐务交易
ZOK,P accounting treatment 会计处理
Dqw?3 KB accounting year 会计年度
S EeDq/h accretion 增值；添加
eQRY xx{ accrual 应计项目；应累算数目
Mh+ym]6\(k accrual basis 应计制；权责发生制
kr|u || accrual basis accounting 应计制会计；权责发生制会计
jo_wBJKE accrue 应累算；应计
DV WqrK}q accrued benefit 应累算利益
*l[;g accrued charges 应计费用
_V`Gmy[]p accrued cumulative preference share dividend 应累算的累积优先股股息
DJmT]Q]o) accrued expenses 应累算费用
0cwb^ffN accrued interest payable 应付利息；应计未付利息
9a*}&fL[ accrued interest receivable 应收利息；应计未收利息
@N-P[.qL" accrued right 累算权益
J~jR`2+ r accruing profit 应累算的利润
%fyah}= accumulated fiscal reserve 累积财政储备
/bd1Bi accumulated profit 累积利润；滚存溢利
>; A7mi/ accumulated reserve 累积储备
u#l@:p accumulation of surplus income 累积收益盈余
][y~(&=T acquired assets 既得资产
;x =k J@ acquisition 收购；购置；取得
`]8z]PD acquisition cost 购置成本
9"H]zfW acquisition expenses 购置费用
;m+*R/ acquisition of 100% interest 收购全部股权
0;kp`hB acquisition of control 取得控制权
$# /-+ > acquisition of fixed assets 购置固定资产
-$[o:dLO acquisition of shell “买壳”
AMhHq /Dw acquisition price 收购价
m*d {pX act of God 天灾
!Deg !f\g acting partner 执事合伙人
}op 0`-Xb active market 买卖活跃的市场；交投畅旺的市场；旺市
yR Zb_Mq9U active partner 积极参与的合伙人
tC,R^${# active trading 交投活跃
5IPZ; actual circulation 实际流通
!Cpy
)D( actual cost 实际成本
vThK@P!s actual expenditure 实际开支；实际支出
O7_u9lz2 actual income 实际入息；实际收入；实际收益
o"Dk`L2 actual market 现货市场
2)A% 'Akf actual price 现货价；实际价格
xSQ:#o=8G actual profit 实际利润
K6=i\ actual quotation 实盘；实际价位；实际报价
{v,O actual year basis 按实际年度计算
5)rMoYn25 actuals 实货
s5DEuu>g actuarial investigation 精算调查
V4PV@{G actuarial principle 精算原则
v^=Po6S[{+ actuarial report 精算师报告
)\bA'LuFy Actuarial Society of Hong Kong 香港精算学会
[LQD]# actuarial valuation 精算师估值
g.3a5#t actuary 精算师
vt`V<3 ad referendum agreement 暂定协议；有待覆核的协定
cF[L6{Oe ad valorem duty 从价税；按值征税
FC :+[.fi ad valorem duty system 从价税制
DRn]>IFU ad valorem fee 从价费
I wfJDJJ ad valorem tariff 从价关税
YQ&W w|xe additional allowance 额外免税额
}'y=JV>l additional amount for unexpired risk 未过期风险的额外款额
R<J1bH1n3 additional assessable profit 补加应评税利润
_7h:NLd additional assessment 补加评税
g8JO/s5xV additional commitment 额外承担
7Z#r9 Vr additional commitment vote 额外承担拨款
3q!hY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xIN&>D'|N additional dependent parent allowance 供养父母额外免税额
J\kG D additional provision 额外拨款
RZtY3:FBx| additional stamp duty 附加印花税
0~(K@U># additional tax 补加税罚款；补加税款
{W[OjPC~F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6z6\-45 adjudged bankrupt 被裁定破产
s7A3CY]-> adjudicated bankrupt 裁定破产人
yl>V ' adjudication fee 裁定费；评定印花税额手续费；评估契据费
%[< @$qP adjudication of bankruptcy 裁定破产；宣告破产
)<?^~"h adjudication of insolvency 裁定无力偿还债务
tJ{3Z}K adjusted actual 经调整的实数；调整后的实数
']N1OVw^vf adjusted current assets 经调整的流动资产；调整后的流动资产
-A?6)ggf. adjusted figure 经调整的数字；调整后的数额
*?2aIz" adjusted liabilities 经调整的负债；调整后的负债
&D X&*Xq2 adjusted loss 经调整的亏损；调整后的亏损
/Ria"lLv 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
% Rv ;e adjusted profit 经调整的利润；调整后的利润
/E/Z0<l7 adjusted surplus 经调整的盈余额；调整后的盈余额
qSg#:;(O adjusted value 经调整的价值；调整后的价值
J <"=c
z$ adjustment 调整；修订；理算〔保险〕
y_>l'{w3^ adjustment centre 调剂中心
n#2tFuPE adjustment lag 调整过程的时间差距；调整时差
^~3u|u adjustment mechanism 调整机制
0^H"eQO adjustment of loss 亏损调整
vn]e`O>y adjustment process 调整过程；调整程序
w)# Lu/ adjustment range 调整幅度
v0D~zV"<y administered exchange rate 受管制汇率
; i)NP X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'F\@KE -d administration expenses 行政费用
b9 F:X administration fee 手续费；行政费
m a!rZ n administration in bankruptcy 破产管理
r%c raf administration order 遗产管理令
I`$"6 Xy administrator 管理人；遗产管理人
g[D(]t\# x administrator of the estate 遗产管理人
Y<4%4>a admission of debt 债项承认书
E%[2NsOM] admission of proof 接纳债权证明
X ]Aobtz advance 放贷款项；垫付款项；预支款项；预付款项
G`/5= advance account 暂支帐目；预付款帐户
kB2]Z} advance compensation 预付补偿金
P}2i[m.*, advance from shareholder 股东垫款
F9Hxqa#1T advance pending reimbursement 预支以待日后付还
St1Ny,$yU advanced economy 先进经济体系
\jkMnS6FvL advancement 预付；预付财产
?06+"Z advances warrant 垫款令
{
]*#WU advancing 贷出
:i?7RouO adverse balance 逆差
{"RUiL^ adverse exchange 逆汇
4Bn
<L&@/ advertisement addressed to shareholders 在报章刊登的致股东通告
}f
l4^F advice for collection 托收通知书
=t/ "&[r advice of drawing 提款通知书；汇票通知书
rZij[6]Y^ advice of payment 付款通知
% `4\ 8H` Advisory Committee [Securities and Futures Commission]
s=Cu-.~L 谘询委员会〔证券及期货事务监察委员会〕
vKcZgIR Advisory Committee on Diversification 经济多元化谘询委员会
IL]Js W affidavit 誓章；遗产申报誓章
4Y2!q$}I+ affidavit of no receipt 述明无收款的誓章
8|z@"b l) affiliate 联号；联营公司；附属公司
$QNII+o
affiliated company 附属公司；联号；联营公司
{Rm N1'% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W~ !uSrY affordability 负担能力
lYF~CNvE African Development Bank [AfDB] 非洲开发银行
W
Ai91K@ after-acquired property 事后取得的财产
d)R7#HLZ7 after-hours dealing 市后交易
[Yq*DkW after-tax profit 税后盈利；税后利润；税后溢利
Y"n$d0% agency agreement 代理协议
fEWXC|" agency expenses 代理机构的开支
j3Sz+kOf, agency fee 代理费
Z[, A>tJ Agency Law 《代理法》
kBRy(?Mft& agent 代理人；承销人
j>}<FW-N agent of company 公司代理人
qg`8f? agent's fee 代理人费；经纪费
6>X9|w aggregate 总计；总数；总体数字
5DI& pR1eZ aggregate amount 总款额；总额
QY^v*+lr\ aggregate assets and liabilities 总体资产与负债
>" &&,~ aggregate at constant price 按固定价格计算的总体数字
3pk=c-x aggregate demand 总需求
`W*b?e| H1 aggregate gross position 总持仓量
Knjg`f aggregate limit 总限额
u ?
}T)B aggregate of salaries tax 合计薪俸税
*_ U=KpZF aggregate performance 总体表现；总体业绩
R7
WGc[ aggregate supply 总体供应
z#( `H6n : aggregate surplus 总盈余
J)o =0i>* aggregate total 整体总额
'yw7|i2 aggregate value 总值；合计价值
?V{AP&#M$x aggregated basis 合计基准
;X
z f d aggregated net chargeable income 合计应课税入息实额
x1O]@Z{d\ aggregation 合并计算；合计；总和
Zv" q A aggregation of incomes of husband and wife 夫妇入息合并计算
O>M 4 %p aggregation of property 财产的总和
Ec/-f `8 agio 差价；贴水
s|O4 >LsG 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》
(2l?~CaK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tLD(%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》
K:JM* 4W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4g "_E 《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》
zz7#g U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ssx #\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0sR +@\ agreement for a settlement 授产协议
pR, eus;8 agreement for assignment 转让协议
D-S"?aO- agreement for sale 售卖协议；买卖协议
*}Cm/li/w agreement for sale and purchase 买卖协议
!8Mi+ZV agreement for the payment of interest 支付利息协议
8%,u~ELA agreement for the repayment of money 还款协议
w(EUe4 w{ agreement of reinsurance 再保险协议
Wu1" > | Agricultural Bank of China 中国农业银行
B7u4e8(E* air passenger departure tax 飞机乘客离境税
t*Xo@KA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q=J8 SvSRl airport tax 机场税
1 M<;}hJ{/ alcohol duty 酒精税
~\QN.a alienation 让与；让渡；转让
)/Mk\``j alimony 生活费；赡养费
X%lk] &2 All Ordinaries Index [AOI] 所有普通股指数
H C$rC"f all risks 全险；综合险
o6@`aU All Sales Record for Stock Market 《股票市场成交报告》
q
qFN4A O Allied Capital Resources Limited 新联财务有限公司
Q$B\)9`v[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*@-a{T} allocation letter 拨款信件
AnD#k ] allocation of fund 分配款项；预留款项
#
VAL\Z allocation of profit 利润分配；溢利分配
l.Yq4qW allocation warrant 拨款令
C"[d bh ! allotment 分配；配股
]T<\d-!CZN allotment notice 股份配售通知；配股通知
t91z<Y| allotment of shares 股份分配
g4U`Qf3 allowable 可获宽免；免税的
bPL.8hX
allowable business loss 可扣除的营业亏损
U~l.%mui allowable expenses 可扣税的支出
RX cfd-us allowance 免税额；津贴；备抵；准备金
FhAYk allowance for debts 债项的免税额
Dx*tolF allowance for depreciation by wear and tear 耗损折旧免税额
O ,Sqh$6U allowance for funeral expenses 殡殓费的免税额
}%l k$g'; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!hc#il'g]. allowance for repairs and outgoings 修葺及支出方面的免税额
_]"uq/UWp allowance to debtor 给债务人的津贴
q Xj]O3
mm alteration of capital 资本更改
>713H!uj alternate trustee 候补受托人
k "Qr amalgamation 合并
v*3tqT(% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l2ww3)Z ambit of charges 征税范围；收费范围
Y2&hf6BE amended valuation 经修订的估值
G{!adBna American Commodities Exchange 美国商品交易所
#BOLq`9 f American Express Bank Limited 美国运通银行
rWS],q=c American Stock Exchange 美国证券交易所
}48 o{\ amortization 摊销
~z$+ uK amount due from banks 存放银行同业的款项
}Lc8tj< amount due from banks abroad 存放海外银行同业的款项
ZBxV& .9/ amount due from holding companies 控股公司欠款
g5>c-i amount due from local banks 存放本港银行同业的款项
47yzI-1H+ amount due to banks 银行同业的存款
BqG7E t amount due to banks abroad 海外银行同业的存款
C? -_8OA amount due to holding companies 控股公司存款
D@iE 2-n&V amount due to local banks 本港银行同业的存款
(V:)`A_- amount due to outport banks 外埠银行同业的存款
ll#_v^ amount for note issue 发行纸币的款额
h#?)H7ft amount of bond 担保契据的款额
G$7!/O%#_ amount of consideration 代价款额
5y8ajae: amount of contribution 供款数额
e00s*LdC amount of indebtedness 负债款额
*T:gx:Sg/ amount of principal of the loan 贷款本金额
-_p@I+B amount of rates chargeable 应征差饷数额
O@7={)6qc amount of share capital 股本额
+T*]!9%<`: amount of sums assured 承保款额
^Sj* amount of variation 变动幅度
$-l\&V++F amount of vote 拨款数额
b[;Zl< amount payable 应付款额
Bm:N@wg amount receivable 应收款额
%}ASll0uq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NxzRVsNF analysis 分析
mJFFst, ancillary risk 附属风险
/vrjg)fer annual account 周年帐目；周年帐目报表；年度决算；年结
J,,+JoD annual accounting date 年结日期
} :9UI annual allowance 每年免税额；年积金；年度津贴；年津
yT pv KCC annual balance 年度余额
< 52) annual disposable income 每年可动用收入
M?G4k] annual estimates 周年预算
L PK[^ annual fee 年费
T.B} k`$ annual general meeting 周年大会
*R8qnvE\() annual growth rate 年增率；每年增长率
I?#B_ R# annual long-term supplement 长期个案每年补助金
F 2W Mts annual pensionable emolument 可供计算退休金的年薪
RAY.]:}jr annual report 年报
=qy{8MsjA Annual Report on the Consumer Price Index 《消费物价指数年报》
a0*qK)gH annual return 周年报表；周年申报表；每年报税表格
)sBbmct_S Annual Return Rules 《周年报表规则》
:j[a X7Sq2 annual review of consumer prices 每年消费物价回顾
Y V#|q b annual roll-forward basis 逐年延展方式
=X u(Js- annual salary 年薪
eczS(KoL4 annual statement 年度报表；年度决算表
NoD\ t(@h 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
;{S7bH' 6m annuitant 年金受益人
m[E#$JZtG annuity 年金
t#sw {RO annuity contract 年金合约
?CHFy 2%Y annuity on human life 人寿年金
Zrm !,qs antecedent debt 先前的债项
J]mq|vE ante-dated cheque 倒填日期支票
|:G`f8q9 anticipated expenditure 预期开支
|\] _u 3 anticipated net profit 预期纯利
vm4q1!!( anticipated revenue 预期收入
/Z m5fw9 anti-inflation measure 反通货膨胀措施
YdiXj |k+ anti-inflationary stance 反通货膨胀立场
q+ )csgN apparent deficit 表面赤字
UukHz}(E apparent financial solvency 表面偿债能力
~RIn7/A apparent partner 表面合伙人
1EcXvT= application for personal assessment 个人入息课税申请书
C$#X6Q!, application of fund 资金应用
[>xGynU0 application to release as liquidator and to destruct the books of accounts and documents
M%@ =BT 申请免除清盘人职务及毁灭帐簿与文件
O}cg1Q8p appointed actuary 委任精算师
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jQpdO appointed auditor 委任核数师；委任审计师
:^ *9E b appointed trustee 委任的受托人
&.` /ln appointer 委任人
n=tg{_9f% apportioned pro rata 按比例分摊
<'l;j"&lp apportionment 分配；分摊
(14J~MDB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
N %" /mcO apportionment of estate duty 遗产税的分摊
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qfb appraisal 估价；评估
zm`^=cV appreciable growth 可观增长
{xS\CC(g appreciable impact 显着影响
x"xtILrI appreciable increase 可观增长
Sh2;^6d appreciation 增值；升值
Tt*n.HA appreciation against other currencies 相对其他货币升值
o:C],G_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
DX)T}V&mP appreciation tax 增值税
Z2soy- appropriation 拨款；拨用；拨付
7\p<k/TS appropriation account 拨款帐目
\ 5=fC9*G Appropriation Bill 拨款法案
'l`T(_zL\% appropriation-in-aid system 补助拨款办法
q[T='!Z\ approved assets 核准资产
`Q~`Eq?@ approved basket stock 认可一篮子证券
y*fU_Il|! approved budget 核准预算
q" %;),@ approved charitable donation 认可慈善捐款
"i3Q)$"S approved charitable institution 认可慈善机构
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5 $a approved currency 核准货币；认可货币
1> wt approved estimates 核准预算
r -SQk>Y} approved estimates of expenditure 核准开支预算
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aeFm approved overseas insurer 核准海外保险人
2O~I.(9( approved overseas trust company 核准海外信托公司
XkJzt approved pooled investment fund 核准汇集投资基金
qGgqAF#B approved provident fund scheme 认可公积金计划
EPMdR66 approved provision 核准拨款
oN/T>&d approved redeemable share 核准可赎回股份
n^m6m%J) approved regional stock 认可地区性证券
M.QXwIT approved retirement scheme 认可退休金计划
_O*"_^6 approved subordinated loan 核准附属贷款
JkM f+ ! arbitrage 套戥；套汇；套利
Mk"V%)1k arbitrageur 套戥者；套汇者
{@gTs arbitrary amount 临时款项
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MRt[ arrangement 措施；安排；协定
q<` g arrears 欠款
Q?\rwnW?U arrears of pay 欠付薪酬
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GZ arrears of revenue 逾期未收税款；逾期未收的帐项
l<l6Ey( articles of association 组织章程；组织细则；组织章程细则
MX.=k> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!Qd4Y= ascertainment of profit 确定利润
lY_&P.B "Asia Clear" “亚洲结算系统”
ZZXQCP6] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<O#/-r >2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0W1=9+c|X Asian Development Fund [ADF] 亚洲发展基金
5lMm8<v Asian dollar bond 亚洲美元债券
2rK<UPIq Asian dollar market 亚洲美元市场
;2=H7dq Asian dollar rate 亚洲美元利率
zXH CP.Rmg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(!0=~x|Z[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E'J| p7 asked price 沽盘；喊价；索价；卖方报价
D; 0iNcit assessable income 应评税入息
<Hq|<^_K assessable loss 应评税亏损
N>$Nw<wV assessable profit 应评税利润
t6)w R assessable value 应评税值
8yDu(. Q assessed profit 估定利润
Kpo{:a assessed value 经评估价值
= os%22* assessment 评税；评定；估价；评税单
UEvRK?mm= assessment number 评税编号；估价编号
J}-,!3qxW assessment of additional tax 补加税评税
!a[1rQH assessment of performance 业绩评估；实绩评价
]zza/O;31( Assessor 评税主任
oKJj?%dHK9 asset price bubbles 资产价格泡沫
PB :Lj asset-backed securities 具资产保证的证券
e Ert_@} assets accretion 资产增值
=O )dHY} assets and liabilities 资产与负债
!PzlrH)M=p assets betterment statement 资产递增表；资产改进表
u!X$M?D4 assets lending 实物放款；有抵押贷款
4?AggqW assets of the company passing on the death 死者去世时转移的公司资产
b ]NSCu*)s assets pledged as security for liabilities 用作负债抵押的资产
coxMsDs assets portfolio 资产投资组合
#.(6.Li assets price 资产价格
J=gerdIk assets quality 资产质素
lF\oEMd* assets realization 资产变现
C>qKKLZ assets refinancing arrangement 资产再集资安排
+##b}?S% assets securitization 资产证券化
$Qv+*% c assets situated outside Hong Kong 在香港以外地方的资产
~8-Z= - assets stripping 削减资产；拆卖资产
H?P:;1A]c assets value 资产值
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NNyz$ assignee 承让人
mGXjSWs d assignment 转让；转让书；转让契
^]$x /1I; assignment of interest 权益转让
wv 2 assignment of letters patent and trade mark 专利证书及商标转让
y6lle<SIu assignment of property 物业转让；物业转让书
WJ9 = hr assignment right 转让权
8- ?.Q"D7% assignor 转让人
Xw=>L#Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
DFz,>DM; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oXc! JZ^ associate member 附属会员
L//Z\xr| associated body corporate 相联法人团体
Wh:SZa| associated company 相联公司；联属公司
['MG/FKuv associated corporation 相联法团
L>Y>b4oy3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m q`EM OH 公认会计师公会〔英国〕
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4*4s{twG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;R E|9GR association of underwriters 承保人组织
zUM;Qwl assumption of control 接管
*N .f_s assurance 担保；保险；转易；转易书
(>x4X@b assurance of interest 权益的转易
=8r%zLDw at 19XX price 按一九ＸＸ年价格计算
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; at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
jB*%n B*x at call 通知付款；按通知
ZkW, at constant market price 按固定市价计算
a{7>7%[ at constant price 按固定价格计算
sS, Swgr at cost 按成本计算
[<Wo7G1s at current market price 按当时市价计算；按现时市价计算
lCDu,r;\ at current price 按当时价格计算；按现时价格计算
2Y)3Ue at factor cost 按要素成本计算；按生产要素成本计算
jmbwV,@Q2 at money-of-the-day price 按付款当日价格计算
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t. at or better 按指定或较佳价位〔买卖指令〕
Tw< N at par 按面值计算；平价
`/:ZB6 at sight 见票即付
#7IM#t c@ at the close 按收市盘
G}d-L!YbE' at the opening 按开市盘
r=<Oy1m/ attestation 见证；见证条款
.$/Su3]K/ at-the-money option 平价期权
1 nb ]~{l attorney 受权人；受托代表人
l@a>"\><i* attornment 新拥有人承认书
:=BFx"Y attributable profit 可归属利润
9Xt5{\PJ attributable share value 可归属股份价值
E rK5iTSD Auckland Stock Exchange 奥克兰证券交易所
-aDGXQM{~ auction 拍卖
u% <Je auctioneer 拍卖商
ty|E[Ez1 audit 审计；核数
Ll%CeP Audit Commission 审计署
MO +g*N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%nQii? 1`i 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〕
c(. 2D audit review 帐目审查
Kv'2^B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\0iF <0oy audited account 审计帐目；经审计的帐目
VLuhURI) audited annual account 经审计的周年帐目
>(s)S[\ audited balance sheet 经审计的资产负债表
31 \l0J g auditor 核数师；核数主任；审计师
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[}' auditor's certificate 核数师证明书；审计师证明书
8<C u S auditor's report 核数师报告；审计师报告
RU3:[ (7 Aussie bond 澳元债券
37DyDzW)' austerity budget 紧缩预算
5A,@$yp+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*p}b_A}D Australia All Ordinaries Index 澳洲所有普通股票指数
pe>R2<!$ Australian Dollar [AUD] 澳元
gwDQ @ Australian Options Market 澳大利亚期权市场
*Ppb; Australian Securities Commission 澳洲证券事务监察委员会
aA?Uf~ "t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>M{=qs Australian Stock Exchange 澳大利亚证券交易所
")MjR1p Austrian Schilling [ATS] 奥地利先令
yrOWC authentication 认证；鉴证
q~68)D( authority to purchase 委托购买证；委购书
?El8:zt? | authorization 认可；核准；授权；授权书
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h ? authorization by direction 指示授权
f]M KNX authorization by instruction 指令授权
)?#*GMWU authorization by warrant 令状授权
U}ei2q\ authorization of unit trust 单位信托的认可
F.2<G.9 authorized agent 指定代理人
G. Z:00x authorized capital 法定资本
_ KBN authorized clerk 出市员
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authorized dealer 认可交易商
DD`Bl1) authorized financial institution 认可财务机构
&~ of]A authorized fund 认可基金
6? I,sZW authorized fund house 获授权的基金公司；认可基金公司
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Umx~!YL! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hh/C{ l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kH'LG! O authorized insurer 获授权保险人；获认可承保人
I8;xuutc authorized investment 特准投资项目
QOA7#H-m9 authorized person 获授权人
pvdM3+6 authorized representative 获授权代表
!"~x.LX \ authorized share capital 法定股本
(jbHV.]P9 automated quotation system 自动报价系统
oc+TsVt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v?e@`;-
< 自动交易系统〔香港期货交易所有限公司〕
F?#^wm5TZ automatic adjustment mechanism 自动调整机制
6-8,qk automatic adjustment system 自动调整系统
K.s\xA5`_ Automatic Clearing House 自动票据交换所
EXDZehLD<] automatic exchange rates accumulation system 自动化汇率累集系统
.)L%ANf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'B dZN automatic teller machine [ATM] 自动柜员机
Z<L |WRe autopay 自动转帐
cPD&xVwq> available assets 可用资产
I E7%u 92 available fiscal reserve 现存财政储备
}71a3EUK available profit 可用利润
\ng!qN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`}t<5_ average 平均；平均数；海损
+XV7W = average basic salary 平均基本薪金
Y+vG ]?D average consumer expenditure 平均消费开支；一般消费开支
q<.m@q average cost 平均成本
YJdM6 average cost of land production 增辟土地平均成本
72uARF average daily turnover 平均每日成交额
iI T7pq1 average daily wage rate 平均每日工资率
RCM;k;@8V average expenditure pattern 平均开支模式
1vKAJ<4W average growth rate 平均增长率
FXMrD,qVg average net fixed assets 固定资产平均净值
Q h*"B average of relatives 相对价格平均数
En01LrC? average price 平均价格
{m%]`0 average propensity to consume 平均消费倾向；一般消费倾向
f793yCiG average propensity to save 平均储蓄倾向；一般储蓄倾向
T<:mG%Is average rate 平均率
9e5XS\ average revenue 平均收入；平均收益
je_:h D r average stock 平均库存；平均存货
= BcKWC average yearly rent 平均年租
[]^fb,5a avoidance of double taxation 避免双重课税
<'WS -P%U avoidance of tax 避税
