A:
$R A4U< A share Ａ股；甲类股份
Np .no$_ abatement of tax 减税；减扣免税额
z $9@j2
ABN AMRO Bank N.V. 荷兰银行
t[ ]['Iosd above-the-line expenditure 线上项目支出；经常预算支出
"% {,T above-the-line receipt 线上项目收入；经常预算收入
Tg"' pO ABSA Asia Limited 南非联合亚洲有限公司
]LEoOdDN"C absolute change 绝对数值变更
6uu^A9x absolute expenditure 实际开支
7))y} N:p absolute guideline figure 绝对准则数字
Q=d.y&4% absolute interest 绝对权益
EX[B/YH absolute order of discharge 绝对破产解除令
4= u+ozCG absolute profit margin 绝对利润幅度
'8s>rH5[V absolute value 实值；绝对值
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:PAy4 absolutely vested interest 绝对既得权益
69t7=r absorbed cost 已吸收成本；已分摊成本
!OPSS P]- absorption 吸收；分摊；合并
,9=gVW{ absorption rate 吸收率；摊配率；分摊率
J+{ Ou rWt ACB Finance Limited 亚洲商业财务有限公司
i /NDWVFD acceptable form of reciprocity 合理的互惠条件
GxYW4b acceptable rate 适当利率；适当汇率
~ 'NX~<m acceptance agreement 承兑协议
f'1(y\_fb acceptance for honour 参加承兑
c*N50%=4 acceptor 承兑人；接受人；受票人
Iq)(UfaSve acceptor for honour 参加承兑人
@)o0GHNP accident insurance 意外保险
rpUy$q rRc Accident Insurance Association of Hong Kong 香港意外保险公会
m bF(tSy accident insurance scheme 意外保险计划
rei
8LW accident year basis 意外年度基准
dX_! 0E[c accommodation 通融；贷款
Wt>J` accommodation bill 通融票据；空头票据
x| .v{tQa accommodation party 汇票代发人
mfZ)^X account balance 帐户余额；帐户结余
]kRI}Om2 account book 帐簿
j*tk(o}qG account collected in advance 预收款项
bsB},pc account current book 往来帐簿
Dq?E\ account of after-acquired property 事后取得的财产报告
fZ[kh{| account of defaulter 拖欠帐目
y&1%1 #8 F account payable 应付帐款
uCw>}3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
RG&I\DTyt account receivable 应收帐款
}-d)m s! account receivable report 应收帐款报表
EbCIIMbe" account statement 结单；帐单；会计财务报表
K'x4l,rq account title 帐户名称；会计科目
fi=0{ accountant's report 会计师报告
dw~[9oh Accountant's Report Rules 会计师报告规则
):3MYSqX accounting and auditing procedure 会计与审计程序；会计与核数程序
e,EK,,iY5 Accounting Arrangements 《会计安排》
|) 9thIQ F accounting basis 会计基础
!6M Bxg > accounting by Official Receiver 破产管理署署长呈交的帐目
OFL|RLiD Accounting Circular 《会计通告》
- ^yXLa;D accounting class 会计类别
$50\" mo~z accounting date 记帐日期；会计结算日期
cC'
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/dLA`=r Zx Accounting Officer 会计主任
x5oOF7#5 accounting period 会计报告期；会计期
E(_ KN[}S accounting policy 会计政策；会计方针
,"B?_d6 accounting practice 会计惯例
fO6[!M( accounting principle 会计准则
xPt*CB accounting record 会计记录
7skljw( accounting report 会计报告
ZT6V/MD7T. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_l<mu? " Accounting Society of China 中国会计学会
cg,Ua!c accounting statement 会计报表
@@Q6TB accounting system 会计制度；会计系统
(z/jMMms accounting transaction 会计事项；帐务交易
j?xk& accounting treatment 会计处理
Zb."*zL accounting year 会计年度
U 2bzUxK accretion 增值；添加
.l \r9I( accrual 应计项目；应累算数目
_l Xt8}:+ accrual basis 应计制；权责发生制
{=3B)+N accrual basis accounting 应计制会计；权责发生制会计
dXl]Pe|v accrue 应累算；应计
|k6 Ox* accrued benefit 应累算利益
|=O1Hn accrued charges 应计费用
R"Kz!NTB accrued cumulative preference share dividend 应累算的累积优先股股息
L x.jrF|& accrued expenses 应累算费用
'99@=3AB:` accrued interest payable 应付利息；应计未付利息
GzdRG^vN accrued interest receivable 应收利息；应计未收利息
L? 8^a G accrued right 累算权益
j9:/RJS accruing profit 应累算的利润
qbb6,DL7J
accumulated fiscal reserve 累积财政储备
*<IR9.~{6% accumulated profit 累积利润；滚存溢利
Tr%F U i accumulated reserve 累积储备
I+|uU g5 accumulation of surplus income 累积收益盈余
gXt O*Rfqk acquired assets 既得资产
h$pk<< acquisition 收购；购置；取得
ys%zlbj[ acquisition cost 购置成本
09d9S`cS\ acquisition expenses 购置费用
<#y*h8IZ@t acquisition of 100% interest 收购全部股权
wX0l?xdI acquisition of control 取得控制权
ox[ .)v acquisition of fixed assets 购置固定资产
(0OM "`j acquisition of shell “买壳”
r2nBWA3 acquisition price 收购价
7(C x!Yb act of God 天灾
GF'f[F6oI acting partner 执事合伙人
? Vp%=E active market 买卖活跃的市场；交投畅旺的市场；旺市
T`\]!>eb active partner 积极参与的合伙人
L+.H z&*@ active trading 交投活跃
M\9F:.t= actual circulation 实际流通
I^G^J M! actual cost 实际成本
h=6xZuA\ actual expenditure 实际开支；实际支出
F+uk AT
actual income 实际入息；实际收入；实际收益
&tj0M.- actual market 现货市场
8}BS2C%P actual price 现货价；实际价格
2bLI%gg3 actual profit 实际利润
2 z7}+lH actual quotation 实盘；实际价位；实际报价
+AoP{ x$Ia actual year basis 按实际年度计算
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actuals 实货
99u/ fk L actuarial investigation 精算调查
_R^y\1 Qu actuarial principle 精算原则
ARF\f F|<2 actuarial report 精算师报告
1k[GuG%/K Actuarial Society of Hong Kong 香港精算学会
zTY;8r+ actuarial valuation 精算师估值
mj2Pk,,SA actuary 精算师
Nqc p1J " ad referendum agreement 暂定协议；有待覆核的协定
8KMv Ac ad valorem duty 从价税；按值征税
ETfF5i} ad valorem duty system 从价税制
CxDcY ad valorem fee 从价费
a9l8{ 3 ad valorem tariff 从价关税
jj,r <T additional allowance 额外免税额
l5k?De_(x additional amount for unexpired risk 未过期风险的额外款额
{<K=*r rZ additional assessable profit 补加应评税利润
9 x?'} additional assessment 补加评税
8sg|MWS U additional commitment 额外承担
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w> wW- additional commitment vote 额外承担拨款
Fp%Ln(/m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V _"f|[1 additional dependent parent allowance 供养父母额外免税额
!D:Jbt@R<n additional provision 额外拨款
S!h Xf|*0[ additional stamp duty 附加印花税
% dW%o{ additional tax 补加税罚款；补加税款
|4mVT&63( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"3}<8 c adjudged bankrupt 被裁定破产
TH4\HY9qa? adjudicated bankrupt 裁定破产人
(0L=AxH adjudication fee 裁定费；评定印花税额手续费；评估契据费
68e[:wf adjudication of bankruptcy 裁定破产；宣告破产
[T^?Q%h adjudication of insolvency 裁定无力偿还债务
F*` t"7Lm adjusted actual 经调整的实数；调整后的实数
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!B!eO Y adjusted current assets 经调整的流动资产；调整后的流动资产
iZxt/}1X0 adjusted figure 经调整的数字；调整后的数额
1nI^-aQ3 adjusted liabilities 经调整的负债；调整后的负债
3^wC<ZXcD adjusted loss 经调整的亏损；调整后的亏损
M 0w/wt| 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
{C")#m -0 adjusted profit 经调整的利润；调整后的利润
r N5tI.iC adjusted surplus 经调整的盈余额；调整后的盈余额
E\M-k\cSj adjusted value 经调整的价值；调整后的价值
$1Z6\G O adjustment 调整；修订；理算〔保险〕
;:]\KJm}? adjustment centre 调剂中心
?S tsH adjustment lag 调整过程的时间差距；调整时差
H}Z Q?uK; adjustment mechanism 调整机制
}k7'"`#?" adjustment of loss 亏损调整
->gZ)?Fqy adjustment process 调整过程；调整程序
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adjustment range 调整幅度
YGk9b+` administered exchange rate 受管制汇率
%8r/ oS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ri)uq\E/# administration expenses 行政费用
9Ah[rK*} administration fee 手续费；行政费
P@0Y ./Ds administration in bankruptcy 破产管理
|"]PCb)! administration order 遗产管理令
x({C(Q'O
administrator 管理人；遗产管理人
tR)H~l7q administrator of the estate 遗产管理人
80;n|nNB admission of debt 债项承认书
FTf<c 0 admission of proof 接纳债权证明
2@khSWV advance 放贷款项；垫付款项；预支款项；预付款项
4kl Ao$ advance account 暂支帐目；预付款帐户
i9 A ~ < advance compensation 预付补偿金
[4Q"#[V&9 advance from shareholder 股东垫款
2k5/SV
X advance pending reimbursement 预支以待日后付还
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9H# advanced economy 先进经济体系
ub K7B |p advancement 预付；预付财产
Eu,`7iQ?( advances warrant 垫款令
pqR\>d 0 advancing 贷出
3BQ!qO17^d adverse balance 逆差
nxo+?:** adverse exchange 逆汇
?LP9iY${ advertisement addressed to shareholders 在报章刊登的致股东通告
gfg n68k advice for collection 托收通知书
cWLqU advice of drawing 提款通知书；汇票通知书
A''pS advice of payment 付款通知
MX|H}+\ Advisory Committee [Securities and Futures Commission]
9Q.#\ 谘询委员会〔证券及期货事务监察委员会〕
T!|=El> Advisory Committee on Diversification 经济多元化谘询委员会
KbW9s,:p affidavit 誓章；遗产申报誓章
xDLG=A%]z affidavit of no receipt 述明无收款的誓章
/+|#^:@ affiliate 联号；联营公司；附属公司
=L ]Q2V} affiliated company 附属公司；联号；联营公司
UE"GJt`I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
](jFwxU affordability 负担能力
\Qy$I-Du African Development Bank [AfDB] 非洲开发银行
",Cr,;] after-acquired property 事后取得的财产
F0lOlS after-hours dealing 市后交易
HM9fjl[ after-tax profit 税后盈利；税后利润；税后溢利
ej( ikj~j agency agreement 代理协议
<AoXE u D agency expenses 代理机构的开支
D Ml? o:l agency fee 代理费
>m6&bfy\q Agency Law 《代理法》
wvby?MhPY agent 代理人；承销人
pv,45z0 agent of company 公司代理人
5h {`<W agent's fee 代理人费；经纪费
k cuzB+ aggregate 总计；总数；总体数字
7h9U{4r: M aggregate amount 总款额；总额
Y.6SOu5$] aggregate assets and liabilities 总体资产与负债
u bW]- U=T aggregate at constant price 按固定价格计算的总体数字
('[TLHP aggregate demand 总需求
kHK0( bYK aggregate gross position 总持仓量
</`yd2 > aggregate limit 总限额
g(E"4M@t! aggregate of salaries tax 合计薪俸税
t^tmz PWA aggregate performance 总体表现；总体业绩
gm"#:< ) aggregate supply 总体供应
#UP~iHbt\ aggregate surplus 总盈余
Ond'R'3 \E aggregate total 整体总额
WT\<.P y aggregate value 总值；合计价值
N.do " aggregated basis 合计基准
j+IrqPK C^ aggregated net chargeable income 合计应课税入息实额
MXtkP1A ` aggregation 合并计算；合计；总和
Vu8,(A7D%O aggregation of incomes of husband and wife 夫妇入息合并计算
X[yNFW}S2W aggregation of property 财产的总和
6<76H agio 差价；贴水
~NcQ1. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@.C{OSH E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BMyzjteS+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
S.*~C0" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X6e/g{S) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
e^1uVN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|a^ U] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'@nbq M agreement for a settlement 授产协议
f58?5(Dc| agreement for assignment 转让协议
5\fCd| agreement for sale 售卖协议；买卖协议
zg) sd1@ agreement for sale and purchase 买卖协议
K4ZolWbU agreement for the payment of interest 支付利息协议
eOT+'[3" agreement for the repayment of money 还款协议
s%4M$ e agreement of reinsurance 再保险协议
qQ]]~F Agricultural Bank of China 中国农业银行
]; $] G- air passenger departure tax 飞机乘客离境税
C#0Qd% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ay
) /q5 airport tax 机场税
#U
mF -c alcohol duty 酒精税
}iB|sl2J alienation 让与；让渡；转让
t+uE alimony 生活费；赡养费
(qM j-l All Ordinaries Index [AOI] 所有普通股指数
_HO IT all risks 全险；综合险
r=.A'"Kf All Sales Record for Stock Market 《股票市场成交报告》
E0n6$5Uc? Allied Capital Resources Limited 新联财务有限公司
b \7iY&.C| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l `9t} allocation letter 拨款信件
0# o/ ^Ah allocation of fund 分配款项；预留款项
_l`e#XbG allocation of profit 利润分配；溢利分配
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R2htN^ allocation warrant 拨款令
I^\&y(LJF allotment 分配；配股
* XOJnyC_H allotment notice 股份配售通知；配股通知
R"v 3!P allotment of shares 股份分配
nk"NmIf allowable 可获宽免；免税的
(rtY !<|p allowable business loss 可扣除的营业亏损
26?W
nu60 allowable expenses 可扣税的支出
W#fZ1E6 allowance 免税额；津贴；备抵；准备金
da!P0x9p allowance for debts 债项的免税额
5 K%SL1N allowance for depreciation by wear and tear 耗损折旧免税额
nuQ ]8 - , allowance for funeral expenses 殡殓费的免税额
NE2pL@ sk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pmvT$;7I allowance for repairs and outgoings 修葺及支出方面的免税额
^"\ s eS allowance to debtor 给债务人的津贴
&C<yfRDu alteration of capital 资本更改
jhgX{xc alternate trustee 候补受托人
Fh|#u:n amalgamation 合并
SymwAS+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R7 jmv n ambit of charges 征税范围；收费范围
Ga>uFb}W~ amended valuation 经修订的估值
K BE Ax3 American Commodities Exchange 美国商品交易所
Fzlozx1y[ American Express Bank Limited 美国运通银行
75T_Dx(H American Stock Exchange 美国证券交易所
G6P)C##ibn amortization 摊销
ji1HV1S amount due from banks 存放银行同业的款项
{PU!=IkTS amount due from banks abroad 存放海外银行同业的款项
'wasZ b<^ amount due from holding companies 控股公司欠款
UB`ToE|Ii amount due from local banks 存放本港银行同业的款项
Df =dt amount due to banks 银行同业的存款
YV% 5y1 i amount due to banks abroad 海外银行同业的存款
h Ov={: amount due to holding companies 控股公司存款
6DIZ @ oi amount due to local banks 本港银行同业的存款
g6t"mkMY
L amount due to outport banks 外埠银行同业的存款
/&#XhrT amount for note issue 发行纸币的款额
O4 3YY2 amount of bond 担保契据的款额
$q?$]k|M` amount of consideration 代价款额
Ox!U 8g8c amount of contribution 供款数额
lH^^77"4Qo amount of indebtedness 负债款额
h 5_G4J{1 amount of principal of the loan 贷款本金额
p^kUs0$GS amount of rates chargeable 应征差饷数额
P;[OWSR[d amount of share capital 股本额
gU^$Sx7' amount of sums assured 承保款额
-Y#sI3o*R8 amount of variation 变动幅度
8M,9kXq{L amount of vote 拨款数额
_ZB\L^j) amount payable 应付款额
Gl %3XdU amount receivable 应收款额
TcTM]ixr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9h90huyKF analysis 分析
#m{{a]zm^ ancillary risk 附属风险
B5V_e!*5F* annual account 周年帐目；周年帐目报表；年度决算；年结
WF&[HKOy/ annual accounting date 年结日期
JG[o"&Sd annual allowance 每年免税额；年积金；年度津贴；年津
thi1kJ`L annual balance 年度余额
^mWybPqx annual disposable income 每年可动用收入
8b.u 'r174 annual estimates 周年预算
h}_~y'^! annual fee 年费
?<&O0'Q annual general meeting 周年大会
jxa D&4Fs8 annual growth rate 年增率；每年增长率
j:T/ iH!YF annual long-term supplement 长期个案每年补助金
AUVgPXOwd annual pensionable emolument 可供计算退休金的年薪
>Iewx
Gb> annual report 年报
,Y?sfp Annual Report on the Consumer Price Index 《消费物价指数年报》
%
}|cb7l annual return 周年报表；周年申报表；每年报税表格
{gA\ph% s Annual Return Rules 《周年报表规则》
L TV{{Z+ annual review of consumer prices 每年消费物价回顾
ZoB*0H- annual roll-forward basis 逐年延展方式
9//+Bh annual salary 年薪
W%2
80\h annual statement 年度报表；年度决算表
v0D q@Q1 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
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RW?- annuitant 年金受益人
$mmup|;( annuity 年金
>SN|?|2U/ annuity contract 年金合约
9Etz:?)b annuity on human life 人寿年金
PjT=$ ] antecedent debt 先前的债项
.roqEasu8 ante-dated cheque 倒填日期支票
H7U li]e3 anticipated expenditure 预期开支
p^nL&yIW,% anticipated net profit 预期纯利
)3YtIH_ anticipated revenue 预期收入
4h !f/aF' anti-inflation measure 反通货膨胀措施
xqXDxJlns anti-inflationary stance 反通货膨胀立场
t> GfM apparent deficit 表面赤字
Ok 7t@l$ apparent financial solvency 表面偿债能力
Z@8v L apparent partner 表面合伙人
o@]So(9f application for personal assessment 个人入息课税申请书
o*x*jn :hm application of fund 资金应用
\;-fi.Hrf$ application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
\$aF&r<R appointed actuary 委任精算师
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yu appointed auditor 委任核数师；委任审计师
k:2QuG ^ appointed trustee 委任的受托人
C 3 hv* appointer 委任人
tt?58dm| apportioned pro rata 按比例分摊
-7/s]9o' apportionment 分配；分摊
O1 .w,U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JXG" M#{ apportionment formula 分摊方程式
&zQ2M#{82 apportionment of estate duty 遗产税的分摊
Cz4) Y z appraisal 估价；评估
KfBTL!0# appreciable growth 可观增长
_ rV 5E appreciable impact 显着影响
i&njqK!wS appreciable increase 可观增长
>-_ d CNZ appreciation 增值；升值
F62V 3 Xy appreciation against other currencies 相对其他货币升值
IW8+_#d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f)c~cJz<q appreciation tax 增值税
Q$obOEr2( appropriation 拨款；拨用；拨付
9!9Z~ /*m appropriation account 拨款帐目
W3vi @kb] Appropriation Bill 拨款法案
j*e6 vX appropriation-in-aid system 补助拨款办法
mNf 8kwr approved assets 核准资产
zWpqJK approved basket stock 认可一篮子证券
\Gm-Mp W approved budget 核准预算
jztq.2-c# approved charitable donation 认可慈善捐款
9jN)I(^D6 approved charitable institution 认可慈善机构
L- pVltX approved currency 核准货币；认可货币
xvzr:p P approved estimates 核准预算
2 o a#0`{ approved estimates of expenditure 核准开支预算
%8*64T") approved overseas insurer 核准海外保险人
n .!Ym
X4 approved overseas trust company 核准海外信托公司
V._6=Z J approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
aK,z}l(N approved provision 核准拨款
+,o0-L1D approved redeemable share 核准可赎回股份
<9 =9b_z approved regional stock 认可地区性证券
{QBB^px approved retirement scheme 认可退休金计划
dC=)^( approved subordinated loan 核准附属贷款
uj%skOD6Z arbitrage 套戥；套汇；套利
i{! T&8 arbitrageur 套戥者；套汇者
xD&^j$Em arbitrary amount 临时款项
nA|.t[v arrangement 措施；安排；协定
< APB11 arrears 欠款
mrm^e9*Z arrears of pay 欠付薪酬
>FhK #*Pa arrears of revenue 逾期未收税款；逾期未收的帐项
2^t#6XBk/ articles of association 组织章程；组织细则；组织章程细则
hjO*~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
WwC 5!kZ ascertainment of profit 确定利润
UA[,2MBp "Asia Clear" “亚洲结算系统”
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SJc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9Rm/V5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f<+ 4rHT Asian Development Fund [ADF] 亚洲发展基金
bX.ja;; Asian dollar bond 亚洲美元债券
@i^~0A#q* Asian dollar market 亚洲美元市场
$Vc~/> Asian dollar rate 亚洲美元利率
ut >4U'.H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v7% X@j]ji Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t9&c E:n asked price 沽盘；喊价；索价；卖方报价
` cx]e assessable income 应评税入息
yNm:[bOER assessable loss 应评税亏损
Z5c~^jL$- assessable profit 应评税利润
/h v4x9 assessable value 应评税值
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RCLI| assessed profit 估定利润
K"<PGOF assessed value 经评估价值
f84:hXo6 assessment 评税；评定；估价；评税单
,uzN4_7u assessment number 评税编号；估价编号
\%sVHt`c assessment of additional tax 补加税评税
,>t6 9 Ad assessment of performance 业绩评估；实绩评价
\#68;)+= Assessor 评税主任
Ku&!?m@C asset price bubbles 资产价格泡沫
%/>xO3"T asset-backed securities 具资产保证的证券
b 1&i# I?{ assets accretion 资产增值
K^_i%~ assets and liabilities 资产与负债
9] t[J_YM assets betterment statement 资产递增表；资产改进表
BmHw u{n' assets lending 实物放款；有抵押贷款
[-&L8Un assets of the company passing on the death 死者去世时转移的公司资产
)1g"?] assets pledged as security for liabilities 用作负债抵押的资产
#fj/~[Ajv assets portfolio 资产投资组合
2F%W8Y 3 assets price 资产价格
#W.vX?-'0 assets quality 资产质素
y=Mq(c:'UN assets realization 资产变现
b': |uu*/ assets refinancing arrangement 资产再集资安排
DzQ1%! assets securitization 资产证券化
Cf B.ZT assets situated outside Hong Kong 在香港以外地方的资产
9h/>QLx assets stripping 削减资产；拆卖资产
P}.7Mehf assets value 资产值
B?$ "\;& assignee 承让人
m/N dJMoN= assignment 转让；转让书；转让契
3] 1-M assignment of interest 权益转让
OB ~X/ assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
IV lf= k assignment right 转让权
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'j: assignor 转让人
[~:-& associate 有联系的人；有关连人士；相联者；合伙人；联系人
fYE(n8W3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/6O??6g associate member 附属会员
1FtM>&%4 associated body corporate 相联法人团体
uxg9yp@| associated company 相联公司；联属公司
RzhWD^b B associated corporation 相联法团
v(OBXa9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\c[IbL07 公认会计师公会〔英国〕
{cpEaOyOM Association of Futures Exchange Brokers 香港期货经纪协会
aA- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#_mi `7!B# association of underwriters 承保人组织
DF 6 c| assumption of control 接管
qS&%! assurance 担保；保险；转易；转易书
r_EcMIuk assurance of interest 权益的转易
TpA\9N#$ at 19XX price 按一九ＸＸ年价格计算
fQLt=Lrp at a discount 按赔价计算；按贴水价格计算；打折扣
, @m@S ^ at a premium 按溢价计算；按升水价格计算
A`{y9@h( at call 通知付款；按通知
EQqx+J &! at constant market price 按固定市价计算
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P pL U at cost 按成本计算
CE15pNss at current market price 按当时市价计算；按现时市价计算
+i\&6HGK;- at current price 按当时价格计算；按现时价格计算
^\B :R, at factor cost 按要素成本计算；按生产要素成本计算
Kb =@ =Xta at money-of-the-day price 按付款当日价格计算
RtG}h[k/X at or better 按指定或较佳价位〔买卖指令〕
"U. ^lkN at par 按面值计算；平价
{brMqE>P# at sight 见票即付
&'l>rD^o at the close 按收市盘
-T6(hT\ at the opening 按开市盘
ND<!4!R^ attestation 见证；见证条款
8@NH%zW Bp at-the-money option 平价期权
:Q+5,v-c attorney 受权人；受托代表人
:|o<SZ attornment 新拥有人承认书
kP xa7 attributable profit 可归属利润
#k3t3az2{ attributable share value 可归属股份价值
1Y_w5dU Auckland Stock Exchange 奥克兰证券交易所
+h2eqN r auction 拍卖
-/ ]W+[ auctioneer 拍卖商
c` x7u}C audit 审计；核数
q P ;A}C Audit Commission 审计署
5unG#szq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q4t(@0e } 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〕
HE<1v@jW audit review 帐目审查
,:+d g(\r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ld^GV audited account 审计帐目；经审计的帐目
R {,ooxH\J audited annual account 经审计的周年帐目
va f&X]p audited balance sheet 经审计的资产负债表
_WX#a|4h{ auditor 核数师；核数主任；审计师
V8=Y@T, auditor's certificate 核数师证明书；审计师证明书
C8a*Q" auditor's report 核数师报告；审计师报告
D 71;&G]0 Aussie bond 澳元债券
(h']a! austerity budget 紧缩预算
IPu A#C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`P Xz Australia All Ordinaries Index 澳洲所有普通股票指数
61U<5:#l Australian Dollar [AUD] 澳元
,2oF:H Australian Options Market 澳大利亚期权市场
R~bC,`Bh Australian Securities Commission 澳洲证券事务监察委员会
, n !vsIN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a:~@CUD
>I Australian Stock Exchange 澳大利亚证券交易所
_w@qr\4i= Austrian Schilling [ATS] 奥地利先令
"QoQ4r<| authentication 认证；鉴证
Bh&Ew
authority to purchase 委托购买证；委购书
W"L&fV+3 authorization 认可；核准；授权；授权书
\U%#nU{ authorization by direction 指示授权
% iJ%{{f` authorization by instruction 指令授权
(2?G:+C 7 authorization by warrant 令状授权
ozsxXBh-`' authorization of unit trust 单位信托的认可
z}SND9-" authorized agent 指定代理人
PLM _#+R> authorized capital 法定资本
xr0haN\p" authorized clerk 出市员
wix5B@ authorized dealer 认可交易商
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%nr zP authorized financial institution 认可财务机构
wwKh CmH authorized fund 认可基金
n(~\l#o@ authorized fund house 获授权的基金公司；认可基金公司
L.6WiVP) authorized institution 认可机构
doHF|<s authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5>9Y|UU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c41: !u^ authorized insurer 获授权保险人；获认可承保人
PR<||"03 authorized investment 特准投资项目
fIoIW&iy authorized person 获授权人
;0ME+]`"3 authorized representative 获授权代表
s?WCnT authorized share capital 法定股本
()PKw,pD automated quotation system 自动报价系统
F2(q>#<_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V+ ?]S 自动交易系统〔香港期货交易所有限公司〕
GC8}X;((Y automatic adjustment mechanism 自动调整机制
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r1I[W' automatic adjustment system 自动调整系统
D Om[*1@^ Automatic Clearing House 自动票据交换所
3+M B5 T automatic exchange rates accumulation system 自动化汇率累集系统
`ir3YnT+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
elJ)4Em automatic teller machine [ATM] 自动柜员机
9ykM3 autopay 自动转帐
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W-_j] available assets 可用资产
3`9{T> available fiscal reserve 现存财政储备
.AV)'j#6P available profit 可用利润
a :SQ16_? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g|P C$p-z+ average 平均；平均数；海损
0f ER*.F average basic salary 平均基本薪金
F{k+7Ft c average consumer expenditure 平均消费开支；一般消费开支
Dj-s5pAW average cost 平均成本
gG 54: average cost of land production 增辟土地平均成本
N132sN2 average daily turnover 平均每日成交额
fYebB7Pv average daily wage rate 平均每日工资率
8:ggECD average expenditure pattern 平均开支模式
hwnx<f ' average growth rate 平均增长率
b M;`s5d average net fixed assets 固定资产平均净值
{u7##Vrgt8 average of relatives 相对价格平均数
4dH}g~[P9 average price 平均价格
b
hjZ 7= average propensity to consume 平均消费倾向；一般消费倾向
wh 0<Uv average propensity to save 平均储蓄倾向；一般储蓄倾向
" cho }X average rate 平均率
0Flu\w/+P average revenue 平均收入；平均收益
"oJ(J {Jat average stock 平均库存；平均存货
@-.? B average yearly rent 平均年租
Z\X'd_1! avoidance of double taxation 避免双重课税
qZ2&Xw.{1 avoidance of tax 避税
