A:
VkD 8h+) A share Ａ股；甲类股份
: kaHvf abatement of tax 减税；减扣免税额
,)CRozC\}K ABN AMRO Bank N.V. 荷兰银行
[^J2<\<0 above-the-line expenditure 线上项目支出；经常预算支出
{|jrYU.k~ above-the-line receipt 线上项目收入；经常预算收入
V&j
|St[ ABSA Asia Limited 南非联合亚洲有限公司
?11\@d absolute change 绝对数值变更
gk*Md+ absolute expenditure 实际开支
ckZZ)lW`* absolute guideline figure 绝对准则数字
;`TSu5/ absolute interest 绝对权益
$;ssW"7~Qn absolute order of discharge 绝对破产解除令
)(Z)yz absolute profit margin 绝对利润幅度
2u>
[[U1: absolute value 实值；绝对值
D+y_&+&,t absolutely vested interest 绝对既得权益
hlgBx~S[ absorbed cost 已吸收成本；已分摊成本
ZgXn8O[a absorption 吸收；分摊；合并
Qxvj`Ge absorption rate 吸收率；摊配率；分摊率
IO(Y_7 ACB Finance Limited 亚洲商业财务有限公司
X5M{No>z acceptable form of reciprocity 合理的互惠条件
UT^-!L
LB] acceptable rate 适当利率；适当汇率
w'Cn3b)` acceptance agreement 承兑协议
XHN`f#(w acceptance for honour 参加承兑
+Yu y%VT acceptor 承兑人；接受人；受票人
H"_]Hq acceptor for honour 参加承兑人
gm-m_cB< accident insurance 意外保险
@aA1=9-L Accident Insurance Association of Hong Kong 香港意外保险公会
K~?M?sa accident insurance scheme 意外保险计划
#ilU(39e accident year basis 意外年度基准
'+
8.nN accommodation 通融；贷款
]{[8$|Mg accommodation bill 通融票据；空头票据
mp{r$tc accommodation party 汇票代发人
} - e account balance 帐户余额；帐户结余
r RfPq account book 帐簿
V&'
:S{ i account collected in advance 预收款项
0B4&!J account current book 往来帐簿
8@S5P$b}; account of after-acquired property 事后取得的财产报告
fO4e[g;G account of defaulter 拖欠帐目
Od> ^yhn account payable 应付帐款
s 4Mi9h_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
\n @S.Y?P account receivable 应收帐款
ql Uw;{;p account receivable report 应收帐款报表
0'DlsC/`* account statement 结单；帐单；会计财务报表
I3 %P_oW' account title 帐户名称；会计科目
Rv
]?qJL accountant's report 会计师报告
n( mS Accountant's Report Rules 会计师报告规则
+ UK" . accounting and auditing procedure 会计与审计程序；会计与核数程序
l Z 3 o3" Accounting Arrangements 《会计安排》
bi fi02 accounting basis 会计基础
i>Cxi ZT accounting by Official Receiver 破产管理署署长呈交的帐目
~)S Q{eK?& Accounting Circular 《会计通告》
>gt_C' accounting class 会计类别
4LCgQS6 accounting date 记帐日期；会计结算日期
u% ^Lu.l_c accounting for money 款项核算
[":[ \D' Accounting Officer 会计主任
"4{_amgm&< accounting period 会计报告期；会计期
kXj%thDx accounting policy 会计政策；会计方针
I<w`+<o( accounting practice 会计惯例
!U,^+"l'GP accounting principle 会计准则
[\h k_ (} accounting record 会计记录
c=YJ:&/5& accounting report 会计报告
L"i
B'= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nP9@yI*7 Accounting Society of China 中国会计学会
cx ]O#b6B. accounting statement 会计报表
hIj[#M&6 accounting system 会计制度；会计系统
h_ ^,|@C " accounting transaction 会计事项；帐务交易
'~-Lxvf ' accounting treatment 会计处理
Dm@wTt8N( accounting year 会计年度
dVDQ^O& accretion 增值；添加
K8dlECy accrual 应计项目；应累算数目
mx#H+:}&r accrual basis 应计制；权责发生制
w8t,?dY accrual basis accounting 应计制会计；权责发生制会计
#5?Q{ORN o accrue 应累算；应计
{&Kq/sRz accrued benefit 应累算利益
L3Leb %,! accrued charges 应计费用
9T47U; _) accrued cumulative preference share dividend 应累算的累积优先股股息
r9Ux=W\ accrued expenses 应累算费用
W{OlJRX8 accrued interest payable 应付利息；应计未付利息
WUid5e2 accrued interest receivable 应收利息；应计未收利息
fhu- YYJt accrued right 累算权益
(~oUd 4 accruing profit 应累算的利润
%h** L'~`` accumulated fiscal reserve 累积财政储备
=&*: ) accumulated profit 累积利润；滚存溢利
_nR8L`l*z accumulated reserve 累积储备
yQ4]LyS accumulation of surplus income 累积收益盈余
/Yk2 |L acquired assets 既得资产
S;$@?v F acquisition 收购；购置；取得
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acquisition cost 购置成本
j.$#10*: acquisition expenses 购置费用
K!?T7/@ acquisition of 100% interest 收购全部股权
0s = h*"[ acquisition of control 取得控制权
_=Y]ZX`j acquisition of fixed assets 购置固定资产
%S8e:kc6 acquisition of shell “买壳”
6Q,-ZM=Z_p acquisition price 收购价
1<]g7W act of God 天灾
=R#K` H66j acting partner 执事合伙人
9?r|Y@xh ] active market 买卖活跃的市场；交投畅旺的市场；旺市
f>JuxX \G active partner 积极参与的合伙人
T0W B active trading 交投活跃
m",wjoZe* actual circulation 实际流通
X 75>C< actual cost 实际成本
C~vU actual expenditure 实际开支；实际支出
&0Zn21q actual income 实际入息；实际收入；实际收益
<@n/[ +3 actual market 现货市场
]RmQ*F- actual price 现货价；实际价格
h0NM5 actual profit 实际利润
8WU
UE=p actual quotation 实盘；实际价位；实际报价
9+.0ZP? actual year basis 按实际年度计算
59";{"sw actuals 实货
\)VV6'z ih actuarial investigation 精算调查
m~~_iz_* actuarial principle 精算原则
(yE?)s actuarial report 精算师报告
FG7}MUu Actuarial Society of Hong Kong 香港精算学会
|XxA Fje actuarial valuation 精算师估值
h&J6 actuary 精算师
0U]wEz*b ad referendum agreement 暂定协议；有待覆核的协定
a hkSEE{ ad valorem duty 从价税；按值征税
W-%oj.BMA ad valorem duty system 从价税制
$rDeI-)S ad valorem fee 从价费
#M6@{R2_
ad valorem tariff 从价关税
zF%CFqQ additional allowance 额外免税额
&R/)#NAp additional amount for unexpired risk 未过期风险的额外款额
gF1q Z=< additional assessable profit 补加应评税利润
I,vy__ sZ additional assessment 补加评税
!o 2" th additional commitment 额外承担
S pDVD additional commitment vote 额外承担拨款
[AQ6ads) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!!_K|}QOE additional dependent parent allowance 供养父母额外免税额
pt;E ~_ additional provision 额外拨款
b9[;qqq@' additional stamp duty 附加印花税
d8Jy$,/`? additional tax 补加税罚款；补加税款
r_ T\% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wly#| adjudged bankrupt 被裁定破产
K8doYN adjudicated bankrupt 裁定破产人
[o<R#f` adjudication fee 裁定费；评定印花税额手续费；评估契据费
c|u{(E58 adjudication of bankruptcy 裁定破产；宣告破产
D61CO -E(D adjudication of insolvency 裁定无力偿还债务
OwV>`BIwns adjusted actual 经调整的实数；调整后的实数
4x.'H18 adjusted current assets 经调整的流动资产；调整后的流动资产
>-
]tOH,0 adjusted figure 经调整的数字；调整后的数额
OBi9aFoQ adjusted liabilities 经调整的负债；调整后的负债
cu(2BDfiL adjusted loss 经调整的亏损；调整后的亏损
ji<b #YO4 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=a :e adjusted profit 经调整的利润；调整后的利润
: L&Bbw ( adjusted surplus 经调整的盈余额；调整后的盈余额
y.2_5&e/ adjusted value 经调整的价值；调整后的价值
:y%%Vx~ adjustment 调整；修订；理算〔保险〕
W$ #FM$ U adjustment centre 调剂中心
?1i>b- > adjustment lag 调整过程的时间差距；调整时差
jDI O,XuF adjustment mechanism 调整机制
g}0}$WgH: adjustment of loss 亏损调整
_KC)f'Cx adjustment process 调整过程；调整程序
Jf@M> BT^A adjustment range 调整幅度
wxVf6` administered exchange rate 受管制汇率
Q+)f I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"DM $FRI0 administration expenses 行政费用
-}1S6dzr administration fee 手续费；行政费
z+FhW ze administration in bankruptcy 破产管理
/E$"\md administration order 遗产管理令
4 %~$A`7 administrator 管理人；遗产管理人
ct= |y(_ administrator of the estate 遗产管理人
OEy '8O$ admission of debt 债项承认书
1.!rq,+>1 admission of proof 接纳债权证明
+Sv`23G@ advance 放贷款项；垫付款项；预支款项；预付款项
\ }>1$kH; advance account 暂支帐目；预付款帐户
OaRtGJnR advance compensation 预付补偿金
PcC9) x advance from shareholder 股东垫款
2< )63[YO advance pending reimbursement 预支以待日后付还
LF* 7;a advanced economy 先进经济体系
e 4u $+ advancement 预付；预付财产
E.Xf b"] advances warrant 垫款令
N_Cu%HP advancing 贷出
x0@J~
_0 adverse balance 逆差
. ]0B=w* Z adverse exchange 逆汇
t Krr5SRb advertisement addressed to shareholders 在报章刊登的致股东通告
tiSN amvG1 advice for collection 托收通知书
d$8rzd advice of drawing 提款通知书；汇票通知书
_C~e(/=z advice of payment 付款通知
~{iBm"4 Advisory Committee [Securities and Futures Commission]
B2:6=8< 谘询委员会〔证券及期货事务监察委员会〕
%YG ~ql Advisory Committee on Diversification 经济多元化谘询委员会
% @3AA< affidavit 誓章；遗产申报誓章
Q]Q i affidavit of no receipt 述明无收款的誓章
wQWokpP;T7 affiliate 联号；联营公司；附属公司
aAiSP+# affiliated company 附属公司；联号；联营公司
^%-$8sV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n( l!T
7 affordability 负担能力
C%t~?jEK~^ African Development Bank [AfDB] 非洲开发银行
$r *7)/ after-acquired property 事后取得的财产
[?iA`#^d after-hours dealing 市后交易
p;`jmF
after-tax profit 税后盈利；税后利润；税后溢利
zm)
]cq agency agreement 代理协议
KhAj`vOzK agency expenses 代理机构的开支
xu(5U` K agency fee 代理费
)Q9m,/F Agency Law 《代理法》
_ HX 1E agent 代理人；承销人
9KRH o%m agent of company 公司代理人
Ac'[( agent's fee 代理人费；经纪费
wv<D%nF2| aggregate 总计；总数；总体数字
)n}Wb+2I aggregate amount 总款额；总额
U:m[*
}+< aggregate assets and liabilities 总体资产与负债
/R^Moj< aggregate at constant price 按固定价格计算的总体数字
6js94ko[ aggregate demand 总需求
^5j| aggregate gross position 总持仓量
?r0#{x~ aggregate limit 总限额
-v .\CtpHv aggregate of salaries tax 合计薪俸税
N ncur] aggregate performance 总体表现；总体业绩
Q(
.d!CQ> aggregate supply 总体供应
LvgNdVJDP| aggregate surplus 总盈余
%l%5Q;t aggregate total 整体总额
EGL1[7It` aggregate value 总值；合计价值
$, 4;_4t aggregated basis 合计基准
| F[E h
~ aggregated net chargeable income 合计应课税入息实额
y`wTw/5N aggregation 合并计算；合计；总和
r,X5@ / aggregation of incomes of husband and wife 夫妇入息合并计算
0g O<]]M? aggregation of property 财产的总和
T{3C3EE?] agio 差价；贴水
4V9DPBh Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
U.is:&] E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3 XdN \xc 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,0%P 3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Wm$( b2t 《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》
,}2yxo;i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
["|AD,$% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e Ki/Mt
agreement for a settlement 授产协议
La9v97H: agreement for assignment 转让协议
5_Yl!= agreement for sale 售卖协议；买卖协议
Yn4 c 6K agreement for sale and purchase 买卖协议
Cv862k P agreement for the payment of interest 支付利息协议
sG`|| Kb;n agreement for the repayment of money 还款协议
u}Vc2a,WV agreement of reinsurance 再保险协议
,g2|8>sJP Agricultural Bank of China 中国农业银行
/3->TS air passenger departure tax 飞机乘客离境税
h1@|UxaE# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^_ <jg0V airport tax 机场税
ON#\W>MK? alcohol duty 酒精税
x'kwk alienation 让与；让渡；转让
P5/K?I~/So alimony 生活费；赡养费
d!kiWmw, All Ordinaries Index [AOI] 所有普通股指数
D|m6gP;P all risks 全险；综合险
+^tq?PfE All Sales Record for Stock Market 《股票市场成交报告》
maQE Bi, Allied Capital Resources Limited 新联财务有限公司
0Ci \( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U H/) 4Wg allocation letter 拨款信件
{;0j9rr allocation of fund 分配款项；预留款项
+;~JHx.~X allocation of profit 利润分配；溢利分配
%"^$$$6% allocation warrant 拨款令
U]j4Izq allotment 分配；配股
6Ug( J$Ouh allotment notice 股份配售通知；配股通知
1];rW`Bw allotment of shares 股份分配
*n mr4Q'v{ allowable 可获宽免；免税的
TY~8`+bJ allowable business loss 可扣除的营业亏损
{w Mw$Fvf allowable expenses 可扣税的支出
#PUvrA2Zl allowance 免税额；津贴；备抵；准备金
YSwAu,$jf allowance for debts 债项的免税额
wuE] ju< allowance for depreciation by wear and tear 耗损折旧免税额
LX), oR allowance for funeral expenses 殡殓费的免税额
`$oGgz6ZT allowance for inflation 为通货膨胀而预留的款项；通胀准备金
la#f,C3_ allowance for repairs and outgoings 修葺及支出方面的免税额
wy6> ^_z allowance to debtor 给债务人的津贴
&No6k~T0:b alteration of capital 资本更改
UMR0S5`} alternate trustee 候补受托人
< >$`vuU amalgamation 合并
`:cnu; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jqq96hP, ambit of charges 征税范围；收费范围
:e> y=
s> amended valuation 经修订的估值
z`UL)W American Commodities Exchange 美国商品交易所
%,f|H :+>u American Express Bank Limited 美国运通银行
jL8[;*^G American Stock Exchange 美国证券交易所
4cJ7W_ >i6 amortization 摊销
xCwd*lsM amount due from banks 存放银行同业的款项
[ of{~ amount due from banks abroad 存放海外银行同业的款项
0<*R 0 amount due from holding companies 控股公司欠款
7=C$*)x amount due from local banks 存放本港银行同业的款项
[uCW8:e amount due to banks 银行同业的存款
ucP}( $ amount due to banks abroad 海外银行同业的存款
+U/+ iI>0 amount due to holding companies 控股公司存款
^@?-YWt amount due to local banks 本港银行同业的存款
(|%YyRaX amount due to outport banks 外埠银行同业的存款
\jL n5$OW amount for note issue 发行纸币的款额
m<L.H33' amount of bond 担保契据的款额
v0euvs amount of consideration 代价款额
gi!{y amount of contribution 供款数额
xG sg' amount of indebtedness 负债款额
l/9V 59Fv9 amount of principal of the loan 贷款本金额
@+II@[ _lT amount of rates chargeable 应征差饷数额
P 1`X<A amount of share capital 股本额
sY nf
# ' amount of sums assured 承保款额
sLiKcR8^ amount of variation 变动幅度
ELoE-b)Cb amount of vote 拨款数额
ZuZe 8& amount payable 应付款额
Zp'c>ty= amount receivable 应收款额
N8a+X|3]0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VZ"W_U, analysis 分析
^W b|Pl ancillary risk 附属风险
Lc,` annual account 周年帐目；周年帐目报表；年度决算；年结
H]e%8w)) 0 annual accounting date 年结日期
Zz!0|-\ annual allowance 每年免税额；年积金；年度津贴；年津
57r ?`'#* annual balance 年度余额
t\LAotTF/ annual disposable income 每年可动用收入
mqL&b mT annual estimates 周年预算
Jlgo@?Lc annual fee 年费
]BAM _ annual general meeting 周年大会
QC@nRy8% annual growth rate 年增率；每年增长率
b0W~*s [4 annual long-term supplement 长期个案每年补助金
lq0@)'D annual pensionable emolument 可供计算退休金的年薪
DY2r6bcn` annual report 年报
AQX~do\A Annual Report on the Consumer Price Index 《消费物价指数年报》
tXj28sh$ annual return 周年报表；周年申报表；每年报税表格
&t .9^;( Annual Return Rules 《周年报表规则》
r&F (VF0
6 annual review of consumer prices 每年消费物价回顾
cp@(y$ annual roll-forward basis 逐年延展方式
Vgy} 0pCl annual salary 年薪
@0}Q"15,I annual statement 年度报表；年度决算表
A y ?;0w0 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
yZ7aH|Q81B annuitant 年金受益人
V % k #M annuity 年金
4`Com~`6" annuity contract 年金合约
Rou$`<{H annuity on human life 人寿年金
{2u#Q 7]| antecedent debt 先前的债项
#1-y[w/ ante-dated cheque 倒填日期支票
z?o1 6o-: anticipated expenditure 预期开支
5I #L|+ anticipated net profit 预期纯利
;3ZHm*xJx anticipated revenue 预期收入
IIC1T{D}v anti-inflation measure 反通货膨胀措施
]ZJu anti-inflationary stance 反通货膨胀立场
4 3cdWd% apparent deficit 表面赤字
n _G< /8 apparent financial solvency 表面偿债能力
QcZ*dI7]: apparent partner 表面合伙人
xw?Mc {w application for personal assessment 个人入息课税申请书
$dr=M (& application of fund 资金应用
US8pT|/ application to release as liquidator and to destruct the books of accounts and documents
w!$|IC 申请免除清盘人职务及毁灭帐簿与文件
tI 651Wm9 appointed actuary 委任精算师
C>%2'S^.b appointed auditor 委任核数师；委任审计师
bWc3a appointed trustee 委任的受托人
=`VA_xVu appointer 委任人
5nq0#0O c apportioned pro rata 按比例分摊
7:fC,2+ apportionment 分配；分摊
~G0\57;h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`
VL` 8 apportionment formula 分摊方程式
r;3{%S._ apportionment of estate duty 遗产税的分摊
PnB%vS appraisal 估价；评估
|7@[+ appreciable growth 可观增长
_N`:NOM appreciable impact 显着影响
{d`e9^Z: appreciable increase 可观增长
G8}w|'0m appreciation 增值；升值
A?l.(qG C_ appreciation against other currencies 相对其他货币升值
eKd F-; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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C54cO appreciation tax 增值税
J23Tst#s appropriation 拨款；拨用；拨付
r:h\{ DVf appropriation account 拨款帐目
>Mml+4<5 Appropriation Bill 拨款法案
<DG=qP6O appropriation-in-aid system 补助拨款办法
U1pL
`P1 approved assets 核准资产
Uloa]X=Im8 approved basket stock 认可一篮子证券
[kf$8 2 approved budget 核准预算
SrMg=a approved charitable donation 认可慈善捐款
nic7RN ?F< approved charitable institution 认可慈善机构
md`PRZzj@ approved currency 核准货币；认可货币
2z/qbzG7 approved estimates 核准预算
0!v+ + approved estimates of expenditure 核准开支预算
(n'Mf approved overseas insurer 核准海外保险人
(_^p X approved overseas trust company 核准海外信托公司
sQt]Y&_/@ approved pooled investment fund 核准汇集投资基金
8v&4eU'S approved provident fund scheme 认可公积金计划
O`2;n.>\ approved provision 核准拨款
_YVp$aKDR approved redeemable share 核准可赎回股份
ElNKCj<M approved regional stock 认可地区性证券
g ~FA:R approved retirement scheme 认可退休金计划
]MjQr0&M approved subordinated loan 核准附属贷款
<^j,jX arbitrage 套戥；套汇；套利
H ]@M00C arbitrageur 套戥者；套汇者
K07b#`NF6 arbitrary amount 临时款项
_tE`W96J arrangement 措施；安排；协定
v=4,k G arrears 欠款
P;R`22 \3 arrears of pay 欠付薪酬
=]r<xON%S arrears of revenue 逾期未收税款；逾期未收的帐项
YEG RM$'` articles of association 组织章程；组织细则；组织章程细则
9F8"( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}K\ ] M@ ascertainment of profit 确定利润
'bN\8t\S "Asia Clear" “亚洲结算系统”
% %[ "& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`usX(snY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
# biI=S Asian Development Fund [ADF] 亚洲发展基金
:BLD &mb"Y Asian dollar bond 亚洲美元债券
{"< D$*K~ Asian dollar market 亚洲美元市场
uY]nqb Asian dollar rate 亚洲美元利率
d` > '< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uW*)B_c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b(8#*S!U asked price 沽盘；喊价；索价；卖方报价
}EB/1 8 assessable income 应评税入息
m
Cvgs assessable loss 应评税亏损
s)HLFdis @ assessable profit 应评税利润
^O_E
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OQt_nb#z`{ assessed profit 估定利润
\XaKq8uE assessed value 经评估价值
#'} ?.m assessment 评税；评定；估价；评税单
<=;#I_E#E assessment number 评税编号；估价编号
zTODV<-` assessment of additional tax 补加税评税
|l)z^V! assessment of performance 业绩评估；实绩评价
,DU D 4 [3 Assessor 评税主任
v8 Ga@* asset price bubbles 资产价格泡沫
LadE4:oy asset-backed securities 具资产保证的证券
APydZ assets accretion 资产增值
L+s3@ C;b assets and liabilities 资产与负债
rPf<8oH assets betterment statement 资产递增表；资产改进表
J QCQpn/ assets lending 实物放款；有抵押贷款
*3;H6 assets of the company passing on the death 死者去世时转移的公司资产
fU y:TCS assets pledged as security for liabilities 用作负债抵押的资产
>OP[ qj assets portfolio 资产投资组合
|G^w2"D_Z assets price 资产价格
k /MrNiC assets quality 资产质素
'!8'Xo@Go3 assets realization 资产变现
AN-qcp6=o assets refinancing arrangement 资产再集资安排
B(+J?0Dj assets securitization 资产证券化
9F[k;U w assets situated outside Hong Kong 在香港以外地方的资产
L\1&$ |? assets stripping 削减资产；拆卖资产
p%;n4* b2 assets value 资产值
|Tn+Aq7 assignee 承让人
q~QB?+ x& assignment 转让；转让书；转让契
x+niY;Z E assignment of interest 权益转让
~?l>QP|o assignment of letters patent and trade mark 专利证书及商标转让
IGKF&s*;{[ assignment of property 物业转让；物业转让书
s];jroW@u assignment right 转让权
?)x"+[2 assignor 转让人
K"lZwU\:On associate 有联系的人；有关连人士；相联者；合伙人；联系人
vwA d6Tm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v?\Z4Z|f associate member 附属会员
-_<rmR[:] associated body corporate 相联法人团体
-+9,RtHR7 associated company 相联公司；联属公司
l_ Ee us associated corporation 相联法团
46 p%y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$^[^ ]Q 公认会计师公会〔英国〕
-M{.KqyW Association of Futures Exchange Brokers 香港期货经纪协会
"n ,? ) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IdP"]Sv{< association of underwriters 承保人组织
rd#O ] assumption of control 接管
{,kA'Px) assurance 担保；保险；转易；转易书
=8Bq2.nlR assurance of interest 权益的转易
d~ m,hCTe at 19XX price 按一九ＸＸ年价格计算
?H7Ym N at a discount 按赔价计算；按贴水价格计算；打折扣
X:3W9`s )* at a premium 按溢价计算；按升水价格计算
tQTVP 2:Y at call 通知付款；按通知
y+R *<5qC< at constant market price 按固定市价计算
st91r V$y? at constant price 按固定价格计算
)21yD1"6 at cost 按成本计算
Z4@%0mFll at current market price 按当时市价计算；按现时市价计算
B)^uGS W at current price 按当时价格计算；按现时价格计算
@fjVCc; at factor cost 按要素成本计算；按生产要素成本计算
c-? 2>%;(V at money-of-the-day price 按付款当日价格计算
Y/| wOm;| at or better 按指定或较佳价位〔买卖指令〕
\xtY\q,[ at par 按面值计算；平价
I=v GS at sight 见票即付
C71\9K*X at the close 按收市盘
M .*3qWM at the opening 按开市盘
Vdpvo;4uy attestation 见证；见证条款
'f 'zV@) at-the-money option 平价期权
zG"*B_l}+ attorney 受权人；受托代表人
Ug2^cgL attornment 新拥有人承认书
reO^_ q' attributable profit 可归属利润
`X mT)C attributable share value 可归属股份价值
\DDR l{ Auckland Stock Exchange 奥克兰证券交易所
G; onJ > auction 拍卖
OVy ZyZ# auctioneer 拍卖商
ke~S[ bL%- audit 审计；核数
Oo-%;l`& Audit Commission 审计署
O|ODJOQNol Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T^b62j'b5_ 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〕
@_:Jm
tH< audit review 帐目审查
DrY5Q&S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n"G ow/-; audited account 审计帐目；经审计的帐目
j$%uip{ audited annual account 经审计的周年帐目
q3SYlL'a audited balance sheet 经审计的资产负债表
q-k~L\Ys auditor 核数师；核数主任；审计师
X{-@3tG<r auditor's certificate 核数师证明书；审计师证明书
@0v%5@ auditor's report 核数师报告；审计师报告
";>>{lYA . Aussie bond 澳元债券
&IZthJqV austerity budget 紧缩预算
qh IO7 h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]CL9N Australia All Ordinaries Index 澳洲所有普通股票指数
zfexaf! Australian Dollar [AUD] 澳元
:)P Aj Australian Options Market 澳大利亚期权市场
M@wQ6ow Australian Securities Commission 澳洲证券事务监察委员会
J iXkW % Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]TTQ;F Australian Stock Exchange 澳大利亚证券交易所
M8,_E\* Austrian Schilling [ATS] 奥地利先令
Y +[Z,
authentication 认证；鉴证
S1`;2mAf* authority to purchase 委托购买证；委购书
#("/ 1N6 authorization 认可；核准；授权；授权书
XZ3)gYQi authorization by direction 指示授权
q| EE
em authorization by instruction 指令授权
0= ,vdT authorization by warrant 令状授权
.3Ag6YI0N authorization of unit trust 单位信托的认可
:SUU)jLq authorized agent 指定代理人
) ]W|i9 authorized capital 法定资本
faqh }4 authorized clerk 出市员
*pZhwO !D authorized dealer 认可交易商
lY,dyNFHV authorized financial institution 认可财务机构
' u)zQAaw. authorized fund 认可基金
HAHLF+k authorized fund house 获授权的基金公司；认可基金公司
9pPohR*#V authorized institution 认可机构
iW\Q>~0#_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2rG;j52))a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^Hplrwj} authorized insurer 获授权保险人；获认可承保人
|+|q`SwJ authorized investment 特准投资项目
Af V
a[{E authorized person 获授权人
tu%!j}3s authorized representative 获授权代表
ZB|y authorized share capital 法定股本
@h91: hb automated quotation system 自动报价系统
$v#\bqY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
QsN%a>t 自动交易系统〔香港期货交易所有限公司〕
B7R*g,( automatic adjustment mechanism 自动调整机制
.0gF&>I} automatic adjustment system 自动调整系统
2/coa+Qkv] Automatic Clearing House 自动票据交换所
i!U,qV1 automatic exchange rates accumulation system 自动化汇率累集系统
u jt0?DM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8 =!BtMd" automatic teller machine [ATM] 自动柜员机
1lf 5xm. autopay 自动转帐
|;[%ZE " available assets 可用资产
6')pM&`t available fiscal reserve 现存财政储备
&E (KOfk# available profit 可用利润
R54wNm @ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
, (Bo .(] average 平均；平均数；海损
Z%t"~r0PS average basic salary 平均基本薪金
Km=dI d7] average consumer expenditure 平均消费开支；一般消费开支
c[h{C!d1 average cost 平均成本
p}r1@L s average cost of land production 增辟土地平均成本
v"po} K average daily turnover 平均每日成交额
:|P[u+v average daily wage rate 平均每日工资率
ioZ{ 2kK average expenditure pattern 平均开支模式
n& j@7R average growth rate 平均增长率
("+J*u*kq_ average net fixed assets 固定资产平均净值
Hfw*\=p
average of relatives 相对价格平均数
n*Q~< `T average price 平均价格
=gYKAr^ p5 average propensity to consume 平均消费倾向；一般消费倾向
Yr\pgK, average propensity to save 平均储蓄倾向；一般储蓄倾向
t\/i9CBn average rate 平均率
Wvg+5Q average revenue 平均收入；平均收益
fC \Cx;q- average stock 平均库存；平均存货
^)| !nd average yearly rent 平均年租
tE~OWjL avoidance of double taxation 避免双重课税
:L E&p[^ avoidance of tax 避税
