A:
+A1xqOB A share Ａ股；甲类股份
S qVh\N n abatement of tax 减税；减扣免税额
' /3\bvZ ABN AMRO Bank N.V. 荷兰银行
_pkmHj( above-the-line expenditure 线上项目支出；经常预算支出
A27!I+M above-the-line receipt 线上项目收入；经常预算收入
^xq)Q?[{ ABSA Asia Limited 南非联合亚洲有限公司
c1<jY~U absolute change 绝对数值变更
,uZz?7mO absolute expenditure 实际开支
d~ y]7h | absolute guideline figure 绝对准则数字
26MoYO !k absolute interest 绝对权益
UPkc-^BN absolute order of discharge 绝对破产解除令
|21*p#> absolute profit margin 绝对利润幅度
s qO$ka{ absolute value 实值；绝对值
,vB nr_D# absolutely vested interest 绝对既得权益
:M.]- +( absorbed cost 已吸收成本；已分摊成本
B3p79 j absorption 吸收；分摊；合并
GmZ2a -M
absorption rate 吸收率；摊配率；分摊率
:q$.=?X3 ACB Finance Limited 亚洲商业财务有限公司
%1 rN6A!% acceptable form of reciprocity 合理的互惠条件
&H%z1Lp acceptable rate 适当利率；适当汇率
) Ut9k acceptance agreement 承兑协议
.#LHj}u acceptance for honour 参加承兑
A",R 2d acceptor 承兑人；接受人；受票人
Ci ?RuZ" acceptor for honour 参加承兑人
TlC? ?# accident insurance 意外保险
,D' bIk Accident Insurance Association of Hong Kong 香港意外保险公会
@DlN;r ?Cv accident insurance scheme 意外保险计划
rEj Ez+wu accident year basis 意外年度基准
A bB+<0 accommodation 通融；贷款
0QBK(_O` accommodation bill 通融票据；空头票据
^39 ?@xc@ accommodation party 汇票代发人
Mlo:\ST | account balance 帐户余额；帐户结余
+<3e@s& account book 帐簿
?Skv2!X| account collected in advance 预收款项
]: Pkh./ account current book 往来帐簿
1n# {c5T account of after-acquired property 事后取得的财产报告
X3l6b+p account of defaulter 拖欠帐目
rfO rh^ account payable 应付帐款
yJ!,>OQ%' account payee only [A/C payee only] 只可转帐；存入收款人帐户
cUwR6I9 account receivable 应收帐款
{<Xl57w-Q account receivable report 应收帐款报表
R.rE+gxO1 account statement 结单；帐单；会计财务报表
@4>?Y=# account title 帐户名称；会计科目
Q7_#k66gb7 accountant's report 会计师报告
.8XkB<[wb Accountant's Report Rules 会计师报告规则
v>5TTL~? accounting and auditing procedure 会计与审计程序；会计与核数程序
c1 1?Kq Accounting Arrangements 《会计安排》
\7Fp@ .S3 accounting basis 会计基础
5Z[HlN|-! accounting by Official Receiver 破产管理署署长呈交的帐目
"F?p Y@4 Accounting Circular 《会计通告》
|al'_s}I accounting class 会计类别
zS `>65}e accounting date 记帐日期；会计结算日期
> (W\Eh{J accounting for money 款项核算
*7 C l1o Accounting Officer 会计主任
bK|nx L accounting period 会计报告期；会计期
;JX2ebx accounting policy 会计政策；会计方针
P?zL`czWd accounting practice 会计惯例
VW :Voc accounting principle 会计准则
>| hqt8lY accounting record 会计记录
2lxA/.f accounting report 会计报告
Rc}#4pM8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3# idXc Accounting Society of China 中国会计学会
G$jw# a[L accounting statement 会计报表
gh% Q9Ni- accounting system 会计制度；会计系统
T8Ye+eP} accounting transaction 会计事项；帐务交易
@Z89cTO accounting treatment 会计处理
o3.b='HAm accounting year 会计年度
87hU#nVYh accretion 增值；添加
-_f-j accrual 应计项目；应累算数目
2`V(w[zTr accrual basis 应计制；权责发生制
G.qjw]Llf accrual basis accounting 应计制会计；权责发生制会计
J:\O .F#Fi accrue 应累算；应计
aK8X,1g%) accrued benefit 应累算利益
la{o<||Aq accrued charges 应计费用
lht :%Ts$ accrued cumulative preference share dividend 应累算的累积优先股股息
Gk)6ljL accrued expenses 应累算费用
g? > accrued interest payable 应付利息；应计未付利息
C{YTHN n accrued interest receivable 应收利息；应计未收利息
KXcE@q9 accrued right 累算权益
!{XVaQ?x accruing profit 应累算的利润
Cil1wFBb accumulated fiscal reserve 累积财政储备
F#|mN0op accumulated profit 累积利润；滚存溢利
xS_ tB)C accumulated reserve 累积储备
;eP. B/N accumulation of surplus income 累积收益盈余
nW ]T-! acquired assets 既得资产
?d)FY B acquisition 收购；购置；取得
]u%Y8kBe acquisition cost 购置成本
a'7RzN ,] acquisition expenses 购置费用
vcSb:(' acquisition of 100% interest 收购全部股权
} 5y ]kn acquisition of control 取得控制权
=l%|W[OO acquisition of fixed assets 购置固定资产
/ 16 r_l acquisition of shell “买壳”
cFoeyI# v acquisition price 收购价
)>! y7/3 act of God 天灾
B &)wJG acting partner 执事合伙人
r?WOum active market 买卖活跃的市场；交投畅旺的市场；旺市
8VM D304 active partner 积极参与的合伙人
e_llW(*l8^ active trading 交投活跃
#G("Oh actual circulation 实际流通
jC'Diu4 |Q actual cost 实际成本
y9 K'(/ actual expenditure 实际开支；实际支出
"SV/'0 actual income 实际入息；实际收入；实际收益
.;37 e actual market 现货市场
3_Mynop actual price 现货价；实际价格
La si)e=$< actual profit 实际利润
U.J/ "}5`T actual quotation 实盘；实际价位；实际报价
?DC;Hk< actual year basis 按实际年度计算
&FDWlrG g actuals 实货
I_ na^s h* actuarial investigation 精算调查
^/7Y3n!|3 actuarial principle 精算原则
% &i Wc_" actuarial report 精算师报告
0V'XE1h Actuarial Society of Hong Kong 香港精算学会
!3Q^oR actuarial valuation 精算师估值
5I 0j>{U& actuary 精算师
3NrWt2? ad referendum agreement 暂定协议；有待覆核的协定
i",oPz7 ad valorem duty 从价税；按值征税
|]OI)w* ad valorem duty system 从价税制
,h'omU7 ad valorem fee 从价费
vVH*\&H\T ad valorem tariff 从价关税
8LlWXeD9 additional allowance 额外免税额
/ KxZ+Ww>v additional amount for unexpired risk 未过期风险的额外款额
D__*?frWpW additional assessable profit 补加应评税利润
{y|j**NZ additional assessment 补加评税
)IGx3+I
, additional commitment 额外承担
G \
/L.T additional commitment vote 额外承担拨款
trL8oZ 6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8-q4' @( additional dependent parent allowance 供养父母额外免税额
k; vhQ= additional provision 额外拨款
@BqSu|'Du, additional stamp duty 附加印花税
A@n//AZM additional tax 补加税罚款；补加税款
n<MreKixE Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:SVWi}:Co1 adjudged bankrupt 被裁定破产
8z* /J=n adjudicated bankrupt 裁定破产人
%>,Kd6bdg adjudication fee 裁定费；评定印花税额手续费；评估契据费
rq^VOK|L adjudication of bankruptcy 裁定破产；宣告破产
Z|zT%8.8N adjudication of insolvency 裁定无力偿还债务
HeM- adjusted actual 经调整的实数；调整后的实数
3mXRLx=0> adjusted current assets 经调整的流动资产；调整后的流动资产
* v u adjusted figure 经调整的数字；调整后的数额
LZA pz} adjusted liabilities 经调整的负债；调整后的负债
"@ @Z { adjusted loss 经调整的亏损；调整后的亏损
o*s3"Ib adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
pv,I_" adjusted profit 经调整的利润；调整后的利润
Dqm;twd> adjusted surplus 经调整的盈余额；调整后的盈余额
7
JVonruaR adjusted value 经调整的价值；调整后的价值
=%9j8wHX adjustment 调整；修订；理算〔保险〕
0/zgjT|fe adjustment centre 调剂中心
N "2P]Z r adjustment lag 调整过程的时间差距；调整时差
x: 2 o$+v3 adjustment mechanism 调整机制
.$"69[1H adjustment of loss 亏损调整
axdRV1+s adjustment process 调整过程；调整程序
xMo'SpVz: adjustment range 调整幅度
?4 lDoP{ administered exchange rate 受管制汇率
B0:/7Ld$Ml Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%o#|zaK administration expenses 行政费用
u$mp%d8 administration fee 手续费；行政费
(W_U<~`t administration in bankruptcy 破产管理
&(rR )cG administration order 遗产管理令
Z_[jah administrator 管理人；遗产管理人
?a` $Y>?h administrator of the estate 遗产管理人
Iqb|.v LG admission of debt 债项承认书
iPt{v 5}] admission of proof 接纳债权证明
t`vIcCXqyl advance 放贷款项；垫付款项；预支款项；预付款项
\m1jV>q advance account 暂支帐目；预付款帐户
x-@ 6U advance compensation 预付补偿金
ZVz`-h B advance from shareholder 股东垫款
f}+8m .g2 advance pending reimbursement 预支以待日后付还
~b LhI advanced economy 先进经济体系
`r. advancement 预付；预付财产
`rI[ advances warrant 垫款令
XnV$}T:?X advancing 贷出
nWv6I& adverse balance 逆差
M7SVD[7~HM adverse exchange 逆汇
VseeU;q advertisement addressed to shareholders 在报章刊登的致股东通告
G>0 hi1 advice for collection 托收通知书
[USE&_R N advice of drawing 提款通知书；汇票通知书
o'p[G]NQ1o advice of payment 付款通知
&!O~ f Advisory Committee [Securities and Futures Commission]
!7aJfs2 谘询委员会〔证券及期货事务监察委员会〕
\UBQ:+3 Advisory Committee on Diversification 经济多元化谘询委员会
'@eH)wh@m) affidavit 誓章；遗产申报誓章
FK| q* affidavit of no receipt 述明无收款的誓章
kIYV%O
affiliate 联号；联营公司；附属公司
&p:GB _ affiliated company 附属公司；联号；联营公司
nAW`G'V# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]LZ , >v affordability 负担能力
I xE }v%& African Development Bank [AfDB] 非洲开发银行
~QE- $; after-acquired property 事后取得的财产
:*s+X$x,< after-hours dealing 市后交易
kK$*,]iCp after-tax profit 税后盈利；税后利润；税后溢利
_ hs\"W agency agreement 代理协议
D``>1IA] agency expenses 代理机构的开支
5 _
a-nWQ agency fee 代理费
j-wz7B Agency Law 《代理法》
,5t h D agent 代理人；承销人
- XARew agent of company 公司代理人
PU^@BZ_m agent's fee 代理人费；经纪费
P(Ve'
wOaf aggregate 总计；总数；总体数字
XpibI3:< aggregate amount 总款额；总额
n ^_B0Rkv aggregate assets and liabilities 总体资产与负债
Z^yhSbE{5 aggregate at constant price 按固定价格计算的总体数字
.?p\=C@C+ aggregate demand 总需求
};@J)} aggregate gross position 总持仓量
IRl(H_. aggregate limit 总限额
-[.A6W aggregate of salaries tax 合计薪俸税
\t@4)+s/) aggregate performance 总体表现；总体业绩
#[ch?K aggregate supply 总体供应
7.tEi}O&_g aggregate surplus 总盈余
gVI2{\a aggregate total 整体总额
d]w%zo,yr aggregate value 总值；合计价值
yaKw/vV aggregated basis 合计基准
bcC+af0L aggregated net chargeable income 合计应课税入息实额
n 0CS = aggregation 合并计算；合计；总和
r&c31k]E aggregation of incomes of husband and wife 夫妇入息合并计算
.q9wyVi7GI aggregation of property 财产的总和
~Y'j8W agio 差价；贴水
YR}By;Bq 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》
5WG :m'$$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9V( esveq 《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》
?br 4 wl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YUsMq3^& 《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》
m kHcGB!~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%t<ba[9F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UV8K$n < agreement for a settlement 授产协议
W05>\Rl agreement for assignment 转让协议
N"rZK/@} agreement for sale 售卖协议；买卖协议
dt|f4 XWF agreement for sale and purchase 买卖协议
~ 6-6aYhe agreement for the payment of interest 支付利息协议
_4#&!b6 agreement for the repayment of money 还款协议
y<A%& agreement of reinsurance 再保险协议
KHJk}]K Agricultural Bank of China 中国农业银行
3Y+
bIz! air passenger departure tax 飞机乘客离境税
>*cg
K}!@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=Frbhh57 airport tax 机场税
p$*;> YKO alcohol duty 酒精税
za o C alienation 让与；让渡；转让
q mM%MPv alimony 生活费；赡养费
w x %TQ! All Ordinaries Index [AOI] 所有普通股指数
-C<Ni all risks 全险；综合险
W^AY:#eX~Q All Sales Record for Stock Market 《股票市场成交报告》
\w+a Q?e _ Allied Capital Resources Limited 新联财务有限公司
z^=e3~-J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y OLqIvN allocation letter 拨款信件
BbdJR]N/!h allocation of fund 分配款项；预留款项
a5xmIp@6 allocation of profit 利润分配；溢利分配
"ZLujpZcG allocation warrant 拨款令
+1 j+%&). allotment 分配；配股
N_Y*Z`Xb allotment notice 股份配售通知；配股通知
K{x FhdW allotment of shares 股份分配
~^R?H S allowable 可获宽免；免税的
U?d4 ^ allowable business loss 可扣除的营业亏损
DR w;.it2 allowable expenses 可扣税的支出
- *r]9f6 x allowance 免税额；津贴；备抵；准备金
.a *^6TC. allowance for debts 债项的免税额
s55t>t,g6 allowance for depreciation by wear and tear 耗损折旧免税额
@"E{gM@B allowance for funeral expenses 殡殓费的免税额
4%L-3Ij allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^HasT4M+ x allowance for repairs and outgoings 修葺及支出方面的免税额
l`A4)8Y@ allowance to debtor 给债务人的津贴
Lb}
c jI: alteration of capital 资本更改
,dO$R.h alternate trustee 候补受托人
)mb RG9P amalgamation 合并
XU19+mW=P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:u$+lq ambit of charges 征税范围；收费范围
XTOZ]H*^ amended valuation 经修订的估值
)Mj
$/ American Commodities Exchange 美国商品交易所
';0NWFP American Express Bank Limited 美国运通银行
J \ V.J/ American Stock Exchange 美国证券交易所
3Ta<7tEM amortization 摊销
Cq-#| +zr amount due from banks 存放银行同业的款项
Ud8*yB amount due from banks abroad 存放海外银行同业的款项
';hTGLq\X amount due from holding companies 控股公司欠款
oz- k_9% amount due from local banks 存放本港银行同业的款项
~1 yMw.04V amount due to banks 银行同业的存款
t uiQk=[ c amount due to banks abroad 海外银行同业的存款
bn$}U.m$- amount due to holding companies 控股公司存款
11Hf)]M
amount due to local banks 本港银行同业的存款
tS vklI amount due to outport banks 外埠银行同业的存款
=!cI@TI amount for note issue 发行纸币的款额
t|Ipxk. ) amount of bond 担保契据的款额
>)IXc<"wq amount of consideration 代价款额
7berkU0P amount of contribution 供款数额
5h4E>LB.B amount of indebtedness 负债款额
Y[yw8 a amount of principal of the loan 贷款本金额
/-W-MP=Wd amount of rates chargeable 应征差饷数额
> \KVg(?D amount of share capital 股本额
FTg4i\Wp amount of sums assured 承保款额
,LHQ@/}A C amount of variation 变动幅度
mzX <! amount of vote 拨款数额
l6S6Y amount payable 应付款额
&P Agab2$ amount receivable 应收款额
%V CfcM}5I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1xkU;no analysis 分析
#1C~i}J1 ancillary risk 附属风险
9C{\=?e; annual account 周年帐目；周年帐目报表；年度决算；年结
3koXM_4_{) annual accounting date 年结日期
3oCw(Ff annual allowance 每年免税额；年积金；年度津贴；年津
",
:Ta| annual balance 年度余额
"n3i (sZ annual disposable income 每年可动用收入
;5.o;|w?! annual estimates 周年预算
6!3Jr annual fee 年费
I:qfB2tL)O annual general meeting 周年大会
n6a*|rE annual growth rate 年增率；每年增长率
426)H_wx annual long-term supplement 长期个案每年补助金
8zRb )B+ annual pensionable emolument 可供计算退休金的年薪
joN}N }U annual report 年报
Z{w{bf1&A Annual Report on the Consumer Price Index 《消费物价指数年报》
"k${5wk#Fl annual return 周年报表；周年申报表；每年报税表格
[?$ | Annual Return Rules 《周年报表规则》
Gkr^uXNg# annual review of consumer prices 每年消费物价回顾
?"aj&,q+ annual roll-forward basis 逐年延展方式
iZy`5 annual salary 年薪
L8~nx}UP5 annual statement 年度报表；年度决算表
O&:0mpRZ 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
VhAZncw annuitant 年金受益人
w$5N6 annuity 年金
{xC CUU annuity contract 年金合约
'ZHu=UT7_ annuity on human life 人寿年金
WL AJqmC] antecedent debt 先前的债项
>Ufjmm${ ante-dated cheque 倒填日期支票
/ h6(!-" anticipated expenditure 预期开支
Z`?<A da anticipated net profit 预期纯利
q-.e9eoc\ anticipated revenue 预期收入
!vQ !_|g1 anti-inflation measure 反通货膨胀措施
1@ j>2>i anti-inflationary stance 反通货膨胀立场
G = 8w9-Ww apparent deficit 表面赤字
(Jw[}&+ apparent financial solvency 表面偿债能力
!k&~|_$0@ apparent partner 表面合伙人
Te8BFcJG application for personal assessment 个人入息课税申请书
id-VoHd K application of fund 资金应用
!j(KbAhWZ application to release as liquidator and to destruct the books of accounts and documents
MGO.dRy_ 申请免除清盘人职务及毁灭帐簿与文件
c#G]3vTdE appointed actuary 委任精算师
n(Up?_ appointed auditor 委任核数师；委任审计师
$l&&y?() appointed trustee 委任的受托人
tH:K6^oR appointer 委任人
}eX_p6bBw apportioned pro rata 按比例分摊
X*~NE\ apportionment 分配；分摊
4M 8AYh2) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
16\U'< apportionment formula 分摊方程式
vII8>x%* apportionment of estate duty 遗产税的分摊
RZf C ? appraisal 估价；评估
1>*]jj} appreciable growth 可观增长
>5Zp x8W appreciable impact 显着影响
~^.&nph appreciable increase 可观增长
6,xoxNoPP3 appreciation 增值；升值
g)'tr
' appreciation against other currencies 相对其他货币升值
`~(C\+gUp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S iw9_c appreciation tax 增值税
s9A'{F appropriation 拨款；拨用；拨付
er5} =cFZ appropriation account 拨款帐目
!dLz ?0 Appropriation Bill 拨款法案
mm=Y(G[_%y appropriation-in-aid system 补助拨款办法
ucj )t7O approved assets 核准资产
JXeqVKF approved basket stock 认可一篮子证券
YF{K9M! approved budget 核准预算
-aNTFt~|[ approved charitable donation 认可慈善捐款
9ok|]d P approved charitable institution 认可慈善机构
x
0 approved currency 核准货币；认可货币
bIm$7a`T approved estimates 核准预算
ZW2#'$b approved estimates of expenditure 核准开支预算
7atYWz~yG approved overseas insurer 核准海外保险人
.; tO;j |6 approved overseas trust company 核准海外信托公司
uz 4mHyS6 approved pooled investment fund 核准汇集投资基金
4C /8hsn approved provident fund scheme 认可公积金计划
nRQIrUNq approved provision 核准拨款
xgR* j approved redeemable share 核准可赎回股份
}bznx[4?I approved regional stock 认可地区性证券
L>UYR++<6 approved retirement scheme 认可退休金计划
A! k} approved subordinated loan 核准附属贷款
FbM5Bqv arbitrage 套戥；套汇；套利
^@L[0Z` arbitrageur 套戥者；套汇者
U8-9^}DBA arbitrary amount 临时款项
]@J}f}Mjo arrangement 措施；安排；协定
@` .u"@ arrears 欠款
!BEOeq@2. arrears of pay 欠付薪酬
fnnwe2aso arrears of revenue 逾期未收税款；逾期未收的帐项
vP}K(' ( articles of association 组织章程；组织细则；组织章程细则
oQ;f`JC^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/^[)JbgB ascertainment of profit 确定利润
):78 GVp "Asia Clear" “亚洲结算系统”
5 J|;RtcR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gSj-~k P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
CHpDzG>]4 Asian Development Fund [ADF] 亚洲发展基金
sW2LNE Asian dollar bond 亚洲美元债券
`^J~^Z7Y- Asian dollar market 亚洲美元市场
%Y Rg1UKY Asian dollar rate 亚洲美元利率
* Kzs(O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&`L5UX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s*CK FEb# asked price 沽盘；喊价；索价；卖方报价
)+t5G>yKK assessable income 应评税入息
:=L[kzX assessable loss 应评税亏损
!P Gow assessable profit 应评税利润
H5RHA^p| assessable value 应评税值
n'*L jp assessed profit 估定利润
SbnV U[ assessed value 经评估价值
3}:pD]`h assessment 评税；评定；估价；评税单
e3>Re![_. assessment number 评税编号；估价编号
_ z4rx assessment of additional tax 补加税评税
nv $ assessment of performance 业绩评估；实绩评价
)Elr8XLw Assessor 评税主任
9jPb-I- asset price bubbles 资产价格泡沫
2Bjp{)* asset-backed securities 具资产保证的证券
'fA D Dh} assets accretion 资产增值
a3c4#'c|D assets and liabilities 资产与负债
9_>4~!x` assets betterment statement 资产递增表；资产改进表
g[M@ assets lending 实物放款；有抵押贷款
T4!]^_t^ assets of the company passing on the death 死者去世时转移的公司资产
NuO>zAu assets pledged as security for liabilities 用作负债抵押的资产
<uTsX v assets portfolio 资产投资组合
3X!~*_i C assets price 资产价格
H+5]3>O-$ assets quality 资产质素
k13/yiv assets realization 资产变现
+~fu-%,k assets refinancing arrangement 资产再集资安排
M.8!BB7\8e assets securitization 资产证券化
w|nVK9. assets situated outside Hong Kong 在香港以外地方的资产
EhFhL4Xdn assets stripping 削减资产；拆卖资产
l.) N assets value 资产值
Ba+OoS assignee 承让人
BWPYHWW}E assignment 转让；转让书；转让契
R-Fi`#PG2 assignment of interest 权益转让
*>' R
R< assignment of letters patent and trade mark 专利证书及商标转让
AB HZ)OM assignment of property 物业转让；物业转让书
Lv^ j
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x b0+4w| assignor 转让人
}\0"gM associate 有联系的人；有关连人士；相联者；合伙人；联系人
*i?qOv /=> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?*s!&-KI associate member 附属会员
_@OY C< associated body corporate 相联法人团体
yX~[yH+Pn associated company 相联公司；联属公司
m~U{ V9;* associated corporation 相联法团
`p ?E{k.N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(&*F`\ 公认会计师公会〔英国〕
'9/kDkt! Association of Futures Exchange Brokers 香港期货经纪协会
^n2w6U0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R$@.{d&:w association of underwriters 承保人组织
|Gf{ } assumption of control 接管
o7T|w~F ~R assurance 担保；保险；转易；转易书
1 I+5 assurance of interest 权益的转易
:> q?s at 19XX price 按一九ＸＸ年价格计算
Y>#c2@^i< at a discount 按赔价计算；按贴水价格计算；打折扣
j d8 1E at a premium 按溢价计算；按升水价格计算
W_
6Jl5] at call 通知付款；按通知
7}x-({bqy at constant market price 按固定市价计算
)ED[cYGx at constant price 按固定价格计算
aBI]' D; at cost 按成本计算
>Qx#2x+ at current market price 按当时市价计算；按现时市价计算
2>!ykUw^O at current price 按当时价格计算；按现时价格计算
m5p~>]}fYF at factor cost 按要素成本计算；按生产要素成本计算
" /'= gE at money-of-the-day price 按付款当日价格计算
L,D>E at or better 按指定或较佳价位〔买卖指令〕
>gSerDH8\ at par 按面值计算；平价
~+n p7 at sight 见票即付
". 0W8= at the close 按收市盘
H\k5B_3OU at the opening 按开市盘
>eTlew<5 attestation 见证；见证条款
CbH Nb~ at-the-money option 平价期权
<M7* N . attorney 受权人；受托代表人
-0X> y attornment 新拥有人承认书
)mPlB. attributable profit 可归属利润
-&EmE Xs% attributable share value 可归属股份价值
JgB# EoF Auckland Stock Exchange 奥克兰证券交易所
heKI<[8l auction 拍卖
2$o[ auctioneer 拍卖商
op-#Ig$# audit 审计；核数
b
tu:@s8ci Audit Commission 审计署
(L o2fY5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
709eLhXrH 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=R'v]SXj audit review 帐目审查
= e;wEf%` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uf^:3{1 audited account 审计帐目；经审计的帐目
0|ps), audited annual account 经审计的周年帐目
?},ItJ#>)q audited balance sheet 经审计的资产负债表
uJOW%|ZN` auditor 核数师；核数主任；审计师
VL{#.;QQa auditor's certificate 核数师证明书；审计师证明书
` aUp&8{ auditor's report 核数师报告；审计师报告
V"p<A Aussie bond 澳元债券
Vd0GTpB?1 austerity budget 紧缩预算
qj6`nbZ{va Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t4IJ%#22 Australia All Ordinaries Index 澳洲所有普通股票指数
=vc5, Australian Dollar [AUD] 澳元
Rpk`fxAO Australian Options Market 澳大利亚期权市场
`"H?nf0 Australian Securities Commission 澳洲证券事务监察委员会
Ds87#/Yfv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rxK0<pWJhx Australian Stock Exchange 澳大利亚证券交易所
(OqJet2{+ Austrian Schilling [ATS] 奥地利先令
X4$e 2 f authentication 认证；鉴证
-"e}YN/ authority to purchase 委托购买证；委购书
&XsLp&Do2 authorization 认可；核准；授权；授权书
lz (,;I'x authorization by direction 指示授权
Wn^^Q5U # authorization by instruction 指令授权
L)}V [j# authorization by warrant 令状授权
x 5SQ+7 authorization of unit trust 单位信托的认可
V</T$V$ authorized agent 指定代理人
xiF%\#N authorized capital 法定资本
gn"&/M9E authorized clerk 出市员
^eW.hNg authorized dealer 认可交易商
>t2b?(h/x authorized financial institution 认可财务机构
>p*HXr|o$ authorized fund 认可基金
3- bcY4 authorized fund house 获授权的基金公司；认可基金公司
W6O.E authorized institution 认可机构
ik hX5
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kkBU<L2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2Nkn C>9(\ authorized insurer 获授权保险人；获认可承保人
@'*#]YU8 authorized investment 特准投资项目
y.:- authorized person 获授权人
$-]setdY authorized representative 获授权代表
J J?ri, authorized share capital 法定股本
d&bc>Vt automated quotation system 自动报价系统
k_n{Mss'9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n ;5?^Un% 自动交易系统〔香港期货交易所有限公司〕
LtztjAm. automatic adjustment mechanism 自动调整机制
vB5iG|b} automatic adjustment system 自动调整系统
+&,\ J9'B Automatic Clearing House 自动票据交换所
t4@g;U?o automatic exchange rates accumulation system 自动化汇率累集系统
6\ V u# r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j dhml%pAd automatic teller machine [ATM] 自动柜员机
f #kevf9zc autopay 自动转帐
ZYe\"|x,s available assets 可用资产
p qN[G=0 available fiscal reserve 现存财政储备
uS#Cb+*F available profit 可用利润
)[sO5X7'^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{H; |G0tR average 平均；平均数；海损
gVU\^KN] average basic salary 平均基本薪金
pMp9 O/u% average consumer expenditure 平均消费开支；一般消费开支
3Z:!o$ average cost 平均成本
[ |n-x3h average cost of land production 增辟土地平均成本
a<'$` z|s average daily turnover 平均每日成交额
-0SuREn average daily wage rate 平均每日工资率
W 'a~pB1I average expenditure pattern 平均开支模式
4 sBoD=e average growth rate 平均增长率
0Eu$-) average net fixed assets 固定资产平均净值
f_h"gZWV average of relatives 相对价格平均数
)75yv<L2S, average price 平均价格
]8>UII ,US average propensity to consume 平均消费倾向；一般消费倾向
0 a 6@HwO average propensity to save 平均储蓄倾向；一般储蓄倾向
0^.4eX:E_ average rate 平均率
+N$7=oGC average revenue 平均收入；平均收益
/v)! m&6]> average stock 平均库存；平均存货
}r~l7 2
` average yearly rent 平均年租
'Y{ux> avoidance of double taxation 避免双重课税
wT~;tOw~ avoidance of tax 避税
