A:
D%pF;XY A share Ａ股；甲类股份
.W%)*&WH\ abatement of tax 减税；减扣免税额
b{&)6M)zo ABN AMRO Bank N.V. 荷兰银行
Dcg o%F- W above-the-line expenditure 线上项目支出；经常预算支出
d7;um<%zn above-the-line receipt 线上项目收入；经常预算收入
Se } c[|8 ABSA Asia Limited 南非联合亚洲有限公司
zY{A'< \O absolute change 绝对数值变更
jvL[
JI,b absolute expenditure 实际开支
Ynj,pl absolute guideline figure 绝对准则数字
=&]g "a' absolute interest 绝对权益
S9y} absolute order of discharge 绝对破产解除令
b2Fe<~S{ absolute profit margin 绝对利润幅度
K($Npuu] absolute value 实值；绝对值
6<QQ@5_ absolutely vested interest 绝对既得权益
@Cyvf5|bL absorbed cost 已吸收成本；已分摊成本
4xje $/_d
absorption 吸收；分摊；合并
*w\W/ Y absorption rate 吸收率；摊配率；分摊率
$Ds2>G4c ACB Finance Limited 亚洲商业财务有限公司
*L^,| acceptable form of reciprocity 合理的互惠条件
77f9(~ZnT acceptable rate 适当利率；适当汇率
N =}A Z{$ acceptance agreement 承兑协议
U%QI
a TN* acceptance for honour 参加承兑
zwjgE6 acceptor 承兑人；接受人；受票人
[}=B8#Jl-C acceptor for honour 参加承兑人
![=yi
tB accident insurance 意外保险
f}P3O3Yv& Accident Insurance Association of Hong Kong 香港意外保险公会
!*N@ZL& X accident insurance scheme 意外保险计划
Bnxm HGP#& accident year basis 意外年度基准
F^;e z/Gl accommodation 通融；贷款
gR;i(81U accommodation bill 通融票据；空头票据
X.{S*E:$u accommodation party 汇票代发人
\ ~$#1D1f account balance 帐户余额；帐户结余
N~)_DjQP5 account book 帐簿
FT Uv IbT account collected in advance 预收款项
|/{=ww8| account current book 往来帐簿
VlsnL8DV account of after-acquired property 事后取得的财产报告
",; H`V account of defaulter 拖欠帐目
##>H&,Dp[ account payable 应付帐款
qo bc<- account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ve; n}mJ? account receivable 应收帐款
/
zPO account receivable report 应收帐款报表
@qAS*3j account statement 结单；帐单；会计财务报表
;?p>e' account title 帐户名称；会计科目
V**~m9f accountant's report 会计师报告
V U3upy< Accountant's Report Rules 会计师报告规则
W hy`ziks accounting and auditing procedure 会计与审计程序；会计与核数程序
p_%Rt"! Accounting Arrangements 《会计安排》
sUQ@7sTj accounting basis 会计基础
?0SJfh accounting by Official Receiver 破产管理署署长呈交的帐目
hHnYtq Accounting Circular 《会计通告》
@I?=<Riu accounting class 会计类别
BQMpHSJ_ accounting date 记帐日期；会计结算日期
n{mfn *r. accounting for money 款项核算
+ [mk<pQ Accounting Officer 会计主任
?Z/V~, accounting period 会计报告期；会计期
mCVFS=8V accounting policy 会计政策；会计方针
/ y}xX accounting practice 会计惯例
vA8nvoi accounting principle 会计准则
)jP1or accounting record 会计记录
NC(~l accounting report 会计报告
&V/Mmm T
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*z8\Lnv~k Accounting Society of China 中国会计学会
k5pN accounting statement 会计报表
%* }(}~ accounting system 会计制度；会计系统
0\P1; ak% accounting transaction 会计事项；帐务交易
Ad_h K O accounting treatment 会计处理
%Q|At gp accounting year 会计年度
zK@@p+n_#. accretion 增值；添加
H G^'I+Yn accrual 应计项目；应累算数目
vXje^>_6 accrual basis 应计制；权责发生制
`b$.%S8uj= accrual basis accounting 应计制会计；权责发生制会计
!+v$)3u9 accrue 应累算；应计
o>pJPV accrued benefit 应累算利益
pW3^X=6 accrued charges 应计费用
*$g-:ILRuZ accrued cumulative preference share dividend 应累算的累积优先股股息
uVrd i? 3 accrued expenses 应累算费用
wf<M)Rs| accrued interest payable 应付利息；应计未付利息
< RL] accrued interest receivable 应收利息；应计未收利息
0L52#;?Si" accrued right 累算权益
zTU0HR3A accruing profit 应累算的利润
5=ryDrx accumulated fiscal reserve 累积财政储备
]h5tgi?_l accumulated profit 累积利润；滚存溢利
sQZhXaMa $ accumulated reserve 累积储备
3^yK!-Wp( accumulation of surplus income 累积收益盈余
.Z *'d acquired assets 既得资产
nBYZ}L q acquisition 收购；购置；取得
=T7.~W acquisition cost 购置成本
>^3i|PB acquisition expenses 购置费用
Zj'9rXhrM1 acquisition of 100% interest 收购全部股权
RZTiw^ acquisition of control 取得控制权
X"eYK/7 acquisition of fixed assets 购置固定资产
vnuN6M{ acquisition of shell “买壳”
& 1f+, acquisition price 收购价
N"ST@/j.A act of God 天灾
c 7H^$_^ = acting partner 执事合伙人
ZbKg~jdF active market 买卖活跃的市场；交投畅旺的市场；旺市
'LDQ gC*% active partner 积极参与的合伙人
7b+6%fV active trading 交投活跃
r5^eNg k actual circulation 实际流通
=7UsVn#o actual cost 实际成本
4_ML ],. actual expenditure 实际开支；实际支出
xskz) kk actual income 实际入息；实际收入；实际收益
I7 ]8Y=xf actual market 现货市场
'~ 47)fN actual price 现货价；实际价格
Zv {'MIv&v actual profit 实际利润
&UFZS94@r actual quotation 实盘；实际价位；实际报价
r<$y= B actual year basis 按实际年度计算
{_*yGK48n actuals 实货
{{!-Gr actuarial investigation 精算调查
7zj{w p! actuarial principle 精算原则
);YDtGip J actuarial report 精算师报告
8eRLy/`gd Actuarial Society of Hong Kong 香港精算学会
#O&8A actuarial valuation 精算师估值
gRzxLf`K actuary 精算师
3X NCAb2 ad referendum agreement 暂定协议；有待覆核的协定
8{ I|$*nB ad valorem duty 从价税；按值征税
\Oo Wo ad valorem duty system 从价税制
.6J$,.Ig ad valorem fee 从价费
FP>2C9:d ad valorem tariff 从价关税
NHE 18_v5 additional allowance 额外免税额
~V6D < additional amount for unexpired risk 未过期风险的额外款额
NxI LRKwO additional assessable profit 补加应评税利润
0"SU_j Qzv additional assessment 补加评税
Iga0 24KR additional commitment 额外承担
\b>] 8Un" additional commitment vote 额外承担拨款
U $UIN# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Dt1jW additional dependent parent allowance 供养父母额外免税额
4I[P> additional provision 额外拨款
B<C&xDRZ0 additional stamp duty 附加印花税
2`-Bs additional tax 补加税罚款；补加税款
VxBo1\' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2Khv>#l
adjudged bankrupt 被裁定破产
=Esa vN adjudicated bankrupt 裁定破产人
(;,sc$H] adjudication fee 裁定费；评定印花税额手续费；评估契据费
s#GLJl\E_P adjudication of bankruptcy 裁定破产；宣告破产
!'I8:v& D adjudication of insolvency 裁定无力偿还债务
d_P` qA adjusted actual 经调整的实数；调整后的实数
nr#|b`J] adjusted current assets 经调整的流动资产；调整后的流动资产
u%!@(eKM- adjusted figure 经调整的数字；调整后的数额
'c~4+o4co adjusted liabilities 经调整的负债；调整后的负债
& 5R&k0i r adjusted loss 经调整的亏损；调整后的亏损
+cRn%ioVi 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
.]K%G\*`: adjusted profit 经调整的利润；调整后的利润
Vt oh L+ adjusted surplus 经调整的盈余额；调整后的盈余额
1E$|~ adjusted value 经调整的价值；调整后的价值
wgA_38To adjustment 调整；修订；理算〔保险〕
X wtqi@zlE adjustment centre 调剂中心
h
yIV.W/ adjustment lag 调整过程的时间差距；调整时差
[-x7_=E# adjustment mechanism 调整机制
,fRq5"? adjustment of loss 亏损调整
Ts x>&W C adjustment process 调整过程；调整程序
o L<St$1 adjustment range 调整幅度
|[y 6Ua0 administered exchange rate 受管制汇率
dF2RH)Ud Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2Z%O7V~u administration expenses 行政费用
D43z9z-:L administration fee 手续费；行政费
ss-D(K" administration in bankruptcy 破产管理
e:W{OIz: administration order 遗产管理令
c*M} N?|6 administrator 管理人；遗产管理人
," ql5Q4 administrator of the estate 遗产管理人
"Rl}VeDY admission of debt 债项承认书
*lb<$E]="! admission of proof 接纳债权证明
>-c8q]()ly advance 放贷款项；垫付款项；预支款项；预付款项
K,UMqAmk advance account 暂支帐目；预付款帐户
F:ELPs4" advance compensation 预付补偿金
.G\7cZ advance from shareholder 股东垫款
T]$U"" advance pending reimbursement 预支以待日后付还
#A .@i+Zv advanced economy 先进经济体系
:gC#hmm^ advancement 预付；预付财产
BJ0?kX@ advances warrant 垫款令
%|4UsWZ advancing 贷出
Y9|!+,
adverse balance 逆差
WEpoBP
CL adverse exchange 逆汇
bPMhfK2 % advertisement addressed to shareholders 在报章刊登的致股东通告
)`}:8y? advice for collection 托收通知书
y+;|Fz advice of drawing 提款通知书；汇票通知书
R} e cc advice of payment 付款通知
!!y a Advisory Committee [Securities and Futures Commission]
.wr>]yN 谘询委员会〔证券及期货事务监察委员会〕
nj4/#W Advisory Committee on Diversification 经济多元化谘询委员会
i mM_H;-X affidavit 誓章；遗产申报誓章
eDB ;cN affidavit of no receipt 述明无收款的誓章
-{A<.a3P}= affiliate 联号；联营公司；附属公司
K|@ G t%Y affiliated company 附属公司；联号；联营公司
2Rz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
QS j]ZA affordability 负担能力
xezcAwW African Development Bank [AfDB] 非洲开发银行
%>s |j'{ after-acquired property 事后取得的财产
p 4)Q&k! after-hours dealing 市后交易
rL T!To after-tax profit 税后盈利；税后利润；税后溢利
?% kV?eu' agency agreement 代理协议
=w^M{W.w agency expenses 代理机构的开支
S[QrS 7 agency fee 代理费
E)3N xmM# Agency Law 《代理法》
) }ROLe agent 代理人；承销人
(i GTACoF agent of company 公司代理人
B?wq=D oG agent's fee 代理人费；经纪费
zMJT:7*`| aggregate 总计；总数；总体数字
We z 5N aggregate amount 总款额；总额
|'2d_vR aggregate assets and liabilities 总体资产与负债
BORA(, aggregate at constant price 按固定价格计算的总体数字
L HmZxi? aggregate demand 总需求
<6=c,y aggregate gross position 总持仓量
C.QO#b aggregate limit 总限额
~;] d"' aggregate of salaries tax 合计薪俸税
9ll~~zF99| aggregate performance 总体表现；总体业绩
zn(PI3+]! aggregate supply 总体供应
~_ a-E aggregate surplus 总盈余
$]8Q(/mbK aggregate total 整体总额
F<w/PMb aggregate value 总值；合计价值
=":,.Ttq41 aggregated basis 合计基准
3N:D6w-R aggregated net chargeable income 合计应课税入息实额
Sx\]!B@DSu aggregation 合并计算；合计；总和
h.fq,em+H aggregation of incomes of husband and wife 夫妇入息合并计算
,2)6s\]/b aggregation of property 财产的总和
lys#G:H] agio 差价；贴水
&~w}_Fjk 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》
}&3 ~|kP~O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q,6DE z 《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》
P
}uOJVQ_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$wU\Js`/S] 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
u2[w# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A (0lM`X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{ y;n:^ agreement for a settlement 授产协议
4`R(? agreement for assignment 转让协议
_t XlF; agreement for sale 售卖协议；买卖协议
% %wNZ{ agreement for sale and purchase 买卖协议
M@ZI\ agreement for the payment of interest 支付利息协议
9g?( BI^z agreement for the repayment of money 还款协议
s9d_GhT%- agreement of reinsurance 再保险协议
]9,; K;1< Agricultural Bank of China 中国农业银行
FG QzoS air passenger departure tax 飞机乘客离境税
v9UD%@tZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#o2[hibq airport tax 机场税
~v"L!=~G;a alcohol duty 酒精税
m4yL@d,Yw alienation 让与；让渡；转让
'%`:+]! alimony 生活费；赡养费
fxIf|9Qi` All Ordinaries Index [AOI] 所有普通股指数
sN wI 0o all risks 全险；综合险
snikn& All Sales Record for Stock Market 《股票市场成交报告》
i 3SHg\~Z Allied Capital Resources Limited 新联财务有限公司
2:= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m#F`] { allocation letter 拨款信件
&t-kpA|EG allocation of fund 分配款项；预留款项
---N 9I allocation of profit 利润分配；溢利分配
f
V( J| allocation warrant 拨款令
YnP5i#" allotment 分配；配股
cs'{5!i] allotment notice 股份配售通知；配股通知
4'Zp-k?5` allotment of shares 股份分配
OU XR allowable 可获宽免；免税的
rXU\ allowable business loss 可扣除的营业亏损
+t;7 tQDVB allowable expenses 可扣税的支出
j8` BdKg allowance 免税额；津贴；备抵；准备金
C'X!\}f.b/ allowance for debts 债项的免税额
d^6M9lGU allowance for depreciation by wear and tear 耗损折旧免税额
!? gKqx'T$ allowance for funeral expenses 殡殓费的免税额
<"|, "hA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>dG[G> allowance for repairs and outgoings 修葺及支出方面的免税额
8&aq/4:q0 allowance to debtor 给债务人的津贴
O0y_Lm\ alteration of capital 资本更改
m9Hit8 f@Q alternate trustee 候补受托人
,4oo=&
amalgamation 合并
bY0|N[ g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o0 vUj ambit of charges 征税范围；收费范围
_ORvo{[: amended valuation 经修订的估值
@|%2f@h American Commodities Exchange 美国商品交易所
XvlU*TO~(~ American Express Bank Limited 美国运通银行
8ITd Sg American Stock Exchange 美国证券交易所
'6Q =#:mc\ amortization 摊销
E\,-XH amount due from banks 存放银行同业的款项
K6)j0 ]K1 amount due from banks abroad 存放海外银行同业的款项
fwf$Co+R:* amount due from holding companies 控股公司欠款
$p?aVO amount due from local banks 存放本港银行同业的款项
{!dVDf_ amount due to banks 银行同业的存款
!I
Qck8Y amount due to banks abroad 海外银行同业的存款
Y.r+wc] amount due to holding companies 控股公司存款
h2""9aP ! amount due to local banks 本港银行同业的存款
5[u]E~Fl} amount due to outport banks 外埠银行同业的存款
xUistwq amount for note issue 发行纸币的款额
Vy, DN~ag amount of bond 担保契据的款额
hfy_3} _ amount of consideration 代价款额
"6?0h[uff amount of contribution 供款数额
/~f'}]W amount of indebtedness 负债款额
xlg9T vvI amount of principal of the loan 贷款本金额
H
DFOA amount of rates chargeable 应征差饷数额
N' `A?&2ru amount of share capital 股本额
3jC_AO %T amount of sums assured 承保款额
7x4PaX( amount of variation 变动幅度
J
S_]FsxD amount of vote 拨款数额
/d<P-!fK amount payable 应付款额
*w&Y$8c( amount receivable 应收款额
X*Prl l( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p"ZG%Ow5Q] analysis 分析
ITT@ , ancillary risk 附属风险
n#OB%@]<V annual account 周年帐目；周年帐目报表；年度决算；年结
<<R*2b annual accounting date 年结日期
.UY^oR=b{ annual allowance 每年免税额；年积金；年度津贴；年津
nK%LRcAs annual balance 年度余额
R[ x_j annual disposable income 每年可动用收入
4Ic*9t3 annual estimates 周年预算
~ 1vDV>dpE annual fee 年费
C&rkvM8 annual general meeting 周年大会
O+Y6N annual growth rate 年增率；每年增长率
EA]U50L( annual long-term supplement 长期个案每年补助金
1Z~FCJz annual pensionable emolument 可供计算退休金的年薪
lv+TD!b annual report 年报
hNmJ!Uo Annual Report on the Consumer Price Index 《消费物价指数年报》
*6DB0X_-} annual return 周年报表；周年申报表；每年报税表格
8C 9-_Ng` Annual Return Rules 《周年报表规则》
-: y,N
9^ annual review of consumer prices 每年消费物价回顾
P! #[mio annual roll-forward basis 逐年延展方式
+s DV~\Vu annual salary 年薪
T <ET
)D7 annual statement 年度报表；年度决算表
&AbNWtCV+G 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
Vt&2z)Zz annuitant 年金受益人
\ Et 3|Iv annuity 年金
(S\[Y9
annuity contract 年金合约
z syI V!( annuity on human life 人寿年金
#Kex vP&* antecedent debt 先前的债项
orMwAV ante-dated cheque 倒填日期支票
aH/
k Ua anticipated expenditure 预期开支
F SW_<% anticipated net profit 预期纯利
'op|B@y anticipated revenue 预期收入
;P%1j| 7 anti-inflation measure 反通货膨胀措施
[;) ,\\u,d anti-inflationary stance 反通货膨胀立场
O5nD+qTQ# apparent deficit 表面赤字
.MoU1n{Yc apparent financial solvency 表面偿债能力
")XHak.JX apparent partner 表面合伙人
~;{; ,8!) application for personal assessment 个人入息课税申请书
!_'ur>iR application of fund 资金应用
' =8d?aeF application to release as liquidator and to destruct the books of accounts and documents
'XP7"
N47O 申请免除清盘人职务及毁灭帐簿与文件
MJ
[m appointed actuary 委任精算师
LR.<&m%~. appointed auditor 委任核数师；委任审计师
A1>OY^p3% appointed trustee 委任的受托人
O so #+ appointer 委任人
WX|`1b apportioned pro rata 按比例分摊
~^fZx 5 apportionment 分配；分摊
l$pm_%@2] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G[I"8iS, apportionment formula 分摊方程式
JL}_72gs apportionment of estate duty 遗产税的分摊
co|aC!7 appraisal 估价；评估
Y;^l%eP uW appreciable growth 可观增长
ZyPVy appreciable impact 显着影响
%^GfS@t appreciable increase 可观增长
ARwD~ Tr appreciation 增值；升值
SdxDa appreciation against other currencies 相对其他货币升值
hxd`OG<gF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
94.D HZqh appreciation tax 增值税
DJ [#5h5 appropriation 拨款；拨用；拨付
EF }\brD1 appropriation account 拨款帐目
nIy}#MUd|q Appropriation Bill 拨款法案
J({Xg? appropriation-in-aid system 补助拨款办法
vJc- 6EO approved assets 核准资产
T9_RBy;% approved basket stock 认可一篮子证券
>T 3- approved budget 核准预算
{~"/Y@&]R approved charitable donation 认可慈善捐款
mt p+rr approved charitable institution 认可慈善机构
n QZwC
approved currency 核准货币；认可货币
hwBfdZ approved estimates 核准预算
9YQb & approved estimates of expenditure 核准开支预算
`yXg{lk approved overseas insurer 核准海外保险人
}DfshZ0QM approved overseas trust company 核准海外信托公司
e9 5Lo+:f approved pooled investment fund 核准汇集投资基金
< ?}-$ approved provident fund scheme 认可公积金计划
&L Zn
FR approved provision 核准拨款
/saIs%(fU approved redeemable share 核准可赎回股份
?5|>@> approved regional stock 认可地区性证券
Pz |>"' approved retirement scheme 认可退休金计划
q{I%Q)t)gU approved subordinated loan 核准附属贷款
1
A
!b E arbitrage 套戥；套汇；套利
j2.|ln"! arbitrageur 套戥者；套汇者
O{G?;H$ arbitrary amount 临时款项
YPK(be_|I arrangement 措施；安排；协定
|5~#&v_ arrears 欠款
6/Xk7B arrears of pay 欠付薪酬
Eog0TQ+* arrears of revenue 逾期未收税款；逾期未收的帐项
a /l)qB# articles of association 组织章程；组织细则；组织章程细则
{9;CNsd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>#~& - 3 ascertainment of profit 确定利润
|[ k.ii6iO "Asia Clear" “亚洲结算系统”
~>Fu5i $i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L M bn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[{<`o5qR Asian Development Fund [ADF] 亚洲发展基金
[-k Asian dollar bond 亚洲美元债券
LW 'D?p# Asian dollar market 亚洲美元市场
FR4QUk Asian dollar rate 亚洲美元利率
pW@Pt 3u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JG!m c7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`maKN \; asked price 沽盘；喊价；索价；卖方报价
,+vy,<e& assessable income 应评税入息
R_ ,U Mt assessable loss 应评税亏损
2U\u4N O{ assessable profit 应评税利润
[OV"}<V assessable value 应评税值
," Wr" assessed profit 估定利润
aa?b` [Xa assessed value 经评估价值
H*&f: mfq assessment 评税；评定；估价；评税单
}{qZ[/JwqN assessment number 评税编号；估价编号
k,E{C{^M assessment of additional tax 补加税评税
)=Z>#iH1 assessment of performance 业绩评估；实绩评价
@6F#rz Assessor 评税主任
N~d ?WD\^ asset price bubbles 资产价格泡沫
ceh j; asset-backed securities 具资产保证的证券
"9P>a=Y assets accretion 资产增值
\y)rt ) assets and liabilities 资产与负债
{ MSkHf= assets betterment statement 资产递增表；资产改进表
|\<`Ib4j assets lending 实物放款；有抵押贷款
~'i Ho]9O assets of the company passing on the death 死者去世时转移的公司资产
'()xHEGl3 assets pledged as security for liabilities 用作负债抵押的资产
}=UHbU.n~! assets portfolio 资产投资组合
?'Xj
g#}< assets price 资产价格
F2 dHH^ assets quality 资产质素
ogtEAv~e7N assets realization 资产变现
rEnQYz assets refinancing arrangement 资产再集资安排
U; V7 u/{ assets securitization 资产证券化
lL3kh J:% assets situated outside Hong Kong 在香港以外地方的资产
uK#4(eY=W assets stripping 削减资产；拆卖资产
gA5/,wDO assets value 资产值
KRLQ # ,9 assignee 承让人
a 3b/e8c assignment 转让；转让书；转让契
Lh"<XYY assignment of interest 权益转让
f/NH:1)y assignment of letters patent and trade mark 专利证书及商标转让
iNz=e=+Si assignment of property 物业转让；物业转让书
3n1;G8Nf assignment right 转让权
]Svt`0|} assignor 转让人
1 N^[.= associate 有联系的人；有关连人士；相联者；合伙人；联系人
^ f
&XQQY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ICo HI associate member 附属会员
.hP D$o associated body corporate 相联法人团体
ARVf[BAJ-* associated company 相联公司；联属公司
2d(e:r h] associated corporation 相联法团
w d^': Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;%5N%0, 公认会计师公会〔英国〕
YTpSHpf@ Association of Futures Exchange Brokers 香港期货经纪协会
)uIe&B
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
? )?Ng} association of underwriters 承保人组织
;| 5F[ assumption of control 接管
Ar|0b}=)> assurance 担保；保险；转易；转易书
el<s8:lA assurance of interest 权益的转易
G<8/F<m/ at 19XX price 按一九ＸＸ年价格计算
gJXq^~-hd at a discount 按赔价计算；按贴水价格计算；打折扣
9ni1f {k at a premium 按溢价计算；按升水价格计算
SSg8}m5)Q at call 通知付款；按通知
dA`IEQJL at constant market price 按固定市价计算
E7 Ul;d
at constant price 按固定价格计算
3cyHfpx-W at cost 按成本计算
p8H'{f\ G at current market price 按当时市价计算；按现时市价计算
.fFCC`&T at current price 按当时价格计算；按现时价格计算
A*R^n}sh at factor cost 按要素成本计算；按生产要素成本计算
| y#
Jx at money-of-the-day price 按付款当日价格计算
*74MWF@IY at or better 按指定或较佳价位〔买卖指令〕
>,Ci?[pf at par 按面值计算；平价
nQtWvT at sight 见票即付
u R4 z &y at the close 按收市盘
PbgP\JeX at the opening 按开市盘
"f 2$w attestation 见证；见证条款
}J`w4P at-the-money option 平价期权
Nk
8 B_{ attorney 受权人；受托代表人
O67W&nz attornment 新拥有人承认书
`?qF$g9u~ attributable profit 可归属利润
K?Nhi^f"L attributable share value 可归属股份价值
:&rt)/I Auckland Stock Exchange 奥克兰证券交易所
|= ba9&q auction 拍卖
ufZDF=$7 auctioneer 拍卖商
=/+-<px audit 审计；核数
L>&t| T2 Audit Commission 审计署
D~fl JR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b-?gw64# 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〕
VUGmi]qd audit review 帐目审查
]^ 'Kd*x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l0w]`EE audited account 审计帐目；经审计的帐目
m@F`!qY~Y\ audited annual account 经审计的周年帐目
~&_z2|UXp audited balance sheet 经审计的资产负债表
T_
<@..C auditor 核数师；核数主任；审计师
d-ZJL6- auditor's certificate 核数师证明书；审计师证明书
#PW9:_BE auditor's report 核数师报告；审计师报告
oUr66a/[U Aussie bond 澳元债券
9@:2wR | austerity budget 紧缩预算
Jk11fn;\> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kGS;s B Australia All Ordinaries Index 澳洲所有普通股票指数
qu@~g cE Australian Dollar [AUD] 澳元
rjAn@!| :+ Australian Options Market 澳大利亚期权市场
o5O#vW2Il& Australian Securities Commission 澳洲证券事务监察委员会
(k)v!O- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w w3-^v Australian Stock Exchange 澳大利亚证券交易所
z`}qkbvi Austrian Schilling [ATS] 奥地利先令
;_I8^? d authentication 认证；鉴证
S-b/ S5 authority to purchase 委托购买证；委购书
EIAc@$4 authorization 认可；核准；授权；授权书
TR`U-= jH, authorization by direction 指示授权
8)3*6+D authorization by instruction 指令授权
(9 GWbB? authorization by warrant 令状授权
tBWrL{xLe authorization of unit trust 单位信托的认可
rmm0/+jY authorized agent 指定代理人
NiK4d{E& authorized capital 法定资本
E \EsWb authorized clerk 出市员
^_W#+>&-- authorized dealer 认可交易商
aEWWP] authorized financial institution 认可财务机构
1Z2HUzqh. authorized fund 认可基金
t+ G#{n authorized fund house 获授权的基金公司；认可基金公司
A#<? 4& authorized institution 认可机构
V>LwqS~` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.},'~NM] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yNo0ubY authorized insurer 获授权保险人；获认可承保人
h0f;F@I authorized investment 特准投资项目
~?Pw& K2 authorized person 获授权人
6OIte -c authorized representative 获授权代表
eA ? RK.e authorized share capital 法定股本
I)[DTCJ~ automated quotation system 自动报价系统
qkY:3Ozw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:#ik. D 自动交易系统〔香港期货交易所有限公司〕
nEy& >z automatic adjustment mechanism 自动调整机制
,HV(l+k {| automatic adjustment system 自动调整系统
5` ~JPt Automatic Clearing House 自动票据交换所
IdYt\^@> automatic exchange rates accumulation system 自动化汇率累集系统
RJ&RTo Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
lh7# t# automatic teller machine [ATM] 自动柜员机
?4&e;83_#y autopay 自动转帐
vWv" available assets 可用资产
MK~ 8}x 2K available fiscal reserve 现存财政储备
$6 9&O available profit 可用利润
.
iI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XFpjYwn average 平均；平均数；海损
{9pZ)tB average basic salary 平均基本薪金
c_pr average consumer expenditure 平均消费开支；一般消费开支
UHkMn average cost 平均成本
! E5HN :# average cost of land production 增辟土地平均成本
Vwf$JdK%&l average daily turnover 平均每日成交额
3M7/?TMw{6 average daily wage rate 平均每日工资率
Tv=mg H=b average expenditure pattern 平均开支模式
uyWu npT average growth rate 平均增长率
W,n!3:7 s average net fixed assets 固定资产平均净值
lNh70G8^p average of relatives 相对价格平均数
AKfDXy average price 平均价格
((;!<5-`s average propensity to consume 平均消费倾向；一般消费倾向
Eyqa?$R average propensity to save 平均储蓄倾向；一般储蓄倾向
@n /nH ?L average rate 平均率
'sKk"bi;0 average revenue 平均收入；平均收益
$( kF# average stock 平均库存；平均存货
"|q& ea rc average yearly rent 平均年租
#q $HQ&k avoidance of double taxation 避免双重课税
ZJJY8k ` avoidance of tax 避税
