A:
$*tq$DZ4& A share Ａ股；甲类股份
" qY Pi abatement of tax 减税；减扣免税额
zB kS1qMn ABN AMRO Bank N.V. 荷兰银行
^F"Q~ ?D) above-the-line expenditure 线上项目支出；经常预算支出
Fc% @ above-the-line receipt 线上项目收入；经常预算收入
{L$ ]NQdz ABSA Asia Limited 南非联合亚洲有限公司
Kz:g9 absolute change 绝对数值变更
5zWxI]4d\ absolute expenditure 实际开支
QWp,(Mv:r absolute guideline figure 绝对准则数字
`L/kw Vl absolute interest 绝对权益
o}C| N)' absolute order of discharge 绝对破产解除令
D G}} S 5 absolute profit margin 绝对利润幅度
v}q3_m] absolute value 实值；绝对值
I ww.Nd2 absolutely vested interest 绝对既得权益
gNY}`'~hr absorbed cost 已吸收成本；已分摊成本
P,^`|\#7 absorption 吸收；分摊；合并
E"ijN s absorption rate 吸收率；摊配率；分摊率
7{e0^V,\k ACB Finance Limited 亚洲商业财务有限公司
2>Bx/QF@< acceptable form of reciprocity 合理的互惠条件
BFmd`#{ l acceptable rate 适当利率；适当汇率
Dm?>U1{ acceptance agreement 承兑协议
rV>/: FG acceptance for honour 参加承兑
fgVeB;k| acceptor 承兑人；接受人；受票人
[#S}L(
acceptor for honour 参加承兑人
H|T!}M> accident insurance 意外保险
I0trHrX9 Accident Insurance Association of Hong Kong 香港意外保险公会
@-|{qP=Dy accident insurance scheme 意外保险计划
+YVnA?r? accident year basis 意外年度基准
[XK Ke accommodation 通融；贷款
2 UU5\
jV6 accommodation bill 通融票据；空头票据
g!;k$`@{E' accommodation party 汇票代发人
M n7nS: account balance 帐户余额；帐户结余
St}j^i account book 帐簿
k\ W%^Z account collected in advance 预收款项
[HGGXgN account current book 往来帐簿
.]}kOw:(# account of after-acquired property 事后取得的财产报告
{1,]8!HBJ account of defaulter 拖欠帐目
!VUxy account payable 应付帐款
AQ:cim ` account payee only [A/C payee only] 只可转帐；存入收款人帐户
$R4[TQY).! account receivable 应收帐款
He^u+N@B account receivable report 应收帐款报表
=X6WK7^0 account statement 结单；帐单；会计财务报表
?9 hw]Q6r} account title 帐户名称；会计科目
1:%HE*r accountant's report 会计师报告
/R7qR# Accountant's Report Rules 会计师报告规则
}<6xZy accounting and auditing procedure 会计与审计程序；会计与核数程序
Xo]QV.n Accounting Arrangements 《会计安排》
o-"/1 zLg4 accounting basis 会计基础
O *^= accounting by Official Receiver 破产管理署署长呈交的帐目
WlVp|s{TYP Accounting Circular 《会计通告》
P[6@1 accounting class 会计类别
6UOV,`:m+ accounting date 记帐日期；会计结算日期
(ds-p[`[m accounting for money 款项核算
*)+1BYMo Accounting Officer 会计主任
lX$6U| ! accounting period 会计报告期；会计期
3#o!K accounting policy 会计政策；会计方针
s\A"B#9r accounting practice 会计惯例
Q|/uL`_ni accounting principle 会计准则
8q*MhH>6I accounting record 会计记录
U9GmkXRix accounting report 会计报告
eV $pza Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E j\EuX Accounting Society of China 中国会计学会
C,T9x m accounting statement 会计报表
HH
=sq accounting system 会计制度；会计系统
|_ ZD[v S accounting transaction 会计事项；帐务交易
J`}5bnFP
accounting treatment 会计处理
ZS[(r-)$F accounting year 会计年度
rV.04m, accretion 增值；添加
JbN@A X:% accrual 应计项目；应累算数目
#n&/yYl9(l accrual basis 应计制；权责发生制
CMn&1 accrual basis accounting 应计制会计；权责发生制会计
ma@3 BiM accrue 应累算；应计
#Bq.'?c'~ accrued benefit 应累算利益
P[{ qp8(g accrued charges 应计费用
Gu}
`X23 accrued cumulative preference share dividend 应累算的累积优先股股息
C;7?TZ&x w accrued expenses 应累算费用
z'N_9= accrued interest payable 应付利息；应计未付利息
~^jdiy 5 accrued interest receivable 应收利息；应计未收利息
.1R:YNx{/ accrued right 累算权益
_q *4+ x accruing profit 应累算的利润
Du@?j7&l=$ accumulated fiscal reserve 累积财政储备
.R5[bXxe7 accumulated profit 累积利润；滚存溢利
dE R#)bGj accumulated reserve 累积储备
z<2!| accumulation of surplus income 累积收益盈余
t}r`~ AEa! acquired assets 既得资产
&E|2-) acquisition 收购；购置；取得
pUtd_8 acquisition cost 购置成本
*PQu9>1w acquisition expenses 购置费用
v,z s
dr"d acquisition of 100% interest 收购全部股权
%Ci`O hT acquisition of control 取得控制权
Z^? 1MJ:` acquisition of fixed assets 购置固定资产
0 ?ka XD acquisition of shell “买壳”
wc z|Zy acquisition price 收购价
pm$ZKM act of God 天灾
pE.f} acting partner 执事合伙人
: C6 active market 买卖活跃的市场；交投畅旺的市场；旺市
6b1f ? 0 active partner 积极参与的合伙人
BZAeg">3 active trading 交投活跃
6f1%5&si actual circulation 实际流通
Fl{:aq "3 actual cost 实际成本
u;1/.`NPB actual expenditure 实际开支；实际支出
V/w:^@5+p actual income 实际入息；实际收入；实际收益
~<b/%l>h1 actual market 现货市场
O 1T JJ8 actual price 现货价；实际价格
f+>l-6M+p actual profit 实际利润
-1dbJ/) actual quotation 实盘；实际价位；实际报价
5)X;q- actual year basis 按实际年度计算
ZI"L\q=|0# actuals 实货
_-/aMfyQ actuarial investigation 精算调查
yU * upQ actuarial principle 精算原则
C'8v\C9Ag actuarial report 精算师报告
Da_8Q(XFe Actuarial Society of Hong Kong 香港精算学会
2uonT,W actuarial valuation 精算师估值
%jaB>4.A: actuary 精算师
p<>x qU ad referendum agreement 暂定协议；有待覆核的协定
,nn5LQ|l.j ad valorem duty 从价税；按值征税
52+;j[ ]/O ad valorem duty system 从价税制
e.pm`%5bO ad valorem fee 从价费
1 o< l;: ad valorem tariff 从价关税
!:
e(- additional allowance 额外免税额
c)H ( w additional amount for unexpired risk 未过期风险的额外款额
4 dy2m! additional assessable profit 补加应评税利润
a^yBtb~,P additional assessment 补加评税
lZT9 SDtS additional commitment 额外承担
h{zE;!+)D additional commitment vote 额外承担拨款
/M k85C79 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@**@W[EM additional dependent parent allowance 供养父母额外免税额
G dZ_ additional provision 额外拨款
z@!z Q Vp additional stamp duty 附加印花税
m)G=4kK52- additional tax 补加税罚款；补加税款
RQ?T~ASs Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/18Z4TA adjudged bankrupt 被裁定破产
R#j -Z#/" adjudicated bankrupt 裁定破产人
rMDo5Z2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Hya ";' adjudication of bankruptcy 裁定破产；宣告破产
5rG&Z5 adjudication of insolvency 裁定无力偿还债务
t;BvKH77 adjusted actual 经调整的实数；调整后的实数
ENu`@S='I3 adjusted current assets 经调整的流动资产；调整后的流动资产
vfID@g`!q+ adjusted figure 经调整的数字；调整后的数额
3{e7j6u\ adjusted liabilities 经调整的负债；调整后的负债
[hy:BV6H+ adjusted loss 经调整的亏损；调整后的亏损
gH87 e 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
;zy[xg.7 adjusted profit 经调整的利润；调整后的利润
ejq2]^O4c adjusted surplus 经调整的盈余额；调整后的盈余额
C) ^FRnb adjusted value 经调整的价值；调整后的价值
:uM2cc^ adjustment 调整；修订；理算〔保险〕
vCC}IDd adjustment centre 调剂中心
rEI]{?eoF adjustment lag 调整过程的时间差距；调整时差
YG2rJY +* adjustment mechanism 调整机制
L #'N adjustment of loss 亏损调整
`c
3IS5 adjustment process 调整过程；调整程序
M6n9>aW4 adjustment range 调整幅度
KP )BD; administered exchange rate 受管制汇率
iUuG}rqj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-$pS
{q; administration expenses 行政费用
]W,K}~! administration fee 手续费；行政费
>z0~!!YZ administration in bankruptcy 破产管理
/<Nb/#8 administration order 遗产管理令
m5K B #\ administrator 管理人；遗产管理人
~50b $];y administrator of the estate 遗产管理人
V>#iR>w_4, admission of debt 债项承认书
NwQexYm1_ admission of proof 接纳债权证明
z-(#Mlq:! advance 放贷款项；垫付款项；预支款项；预付款项
.H1 kl)~V advance account 暂支帐目；预付款帐户
nnBgTtsC] advance compensation 预付补偿金
V\axOz! advance from shareholder 股东垫款
hK= \O) advance pending reimbursement 预支以待日后付还
ESOuDD2< advanced economy 先进经济体系
<0[{T n advancement 预付；预付财产
<:#O*Y{ advances warrant 垫款令
1VW;[ oc Q advancing 贷出
AF{k^^|H adverse balance 逆差
K`.wj8zGY adverse exchange 逆汇
1](5wK-Z advertisement addressed to shareholders 在报章刊登的致股东通告
F",] *> r advice for collection 托收通知书
DJl06-s V advice of drawing 提款通知书；汇票通知书
`?{Hs+4P5 advice of payment 付款通知
%qA +z Pf Advisory Committee [Securities and Futures Commission]
=~r?(u6d 谘询委员会〔证券及期货事务监察委员会〕
p'afCX@J Advisory Committee on Diversification 经济多元化谘询委员会
jF}zv affidavit 誓章；遗产申报誓章
LS:3Dtq affidavit of no receipt 述明无收款的誓章
t3 AZS0 affiliate 联号；联营公司；附属公司
bH7[6#y$ affiliated company 附属公司；联号；联营公司
GD1=Fb"&) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K
GlO;Q~7 affordability 负担能力
6T6 S9A*nT African Development Bank [AfDB] 非洲开发银行
hjiU{@q after-acquired property 事后取得的财产
oO k.Fq after-hours dealing 市后交易
B`Q.<Lqu after-tax profit 税后盈利；税后利润；税后溢利
' 8~cf agency agreement 代理协议
o l 67x agency expenses 代理机构的开支
H) g:< agency fee 代理费
w>I>9O}(` Agency Law 《代理法》
7^k`:Z agent 代理人；承销人
{ .KCK_ d agent of company 公司代理人
9IL#\:d1 agent's fee 代理人费；经纪费
4 !l bwqo aggregate 总计；总数；总体数字
OwIW;8Z aggregate amount 总款额；总额
I`h9P2~ aggregate assets and liabilities 总体资产与负债
)Q 8T`Tly aggregate at constant price 按固定价格计算的总体数字
& - aggregate demand 总需求
db "FC3/H aggregate gross position 总持仓量
(_ov _3 aggregate limit 总限额
< i'4EnO aggregate of salaries tax 合计薪俸税
a/+ts bw aggregate performance 总体表现；总体业绩
k4_Fn61J/ aggregate supply 总体供应
"s$v?voo aggregate surplus 总盈余
cOUsbxYTD aggregate total 整体总额
u(JC 4w' aggregate value 总值；合计价值
52B
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hC O*gtA)M aggregated net chargeable income 合计应课税入息实额
oS)0,p aggregation 合并计算；合计；总和
zypZ3g{v z aggregation of incomes of husband and wife 夫妇入息合并计算
gf+Kr02~ aggregation of property 财产的总和
5EIhCbA agio 差价；贴水
Er F;5 ec Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_<5 o1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;VS;),h/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<FH3 e Pz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b G +p 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'#<?QE!d2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lj.z> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BQf} S
+ agreement for a settlement 授产协议
87EI<\mP agreement for assignment 转让协议
);$Uf!v4 agreement for sale 售卖协议；买卖协议
'{kNXCnZ agreement for sale and purchase 买卖协议
]+[ NX)= agreement for the payment of interest 支付利息协议
P ] 2M agreement for the repayment of money 还款协议
1?HUXN#, agreement of reinsurance 再保险协议
eif<aG5 Agricultural Bank of China 中国农业银行
} oJ+2OepN air passenger departure tax 飞机乘客离境税
wP1dPl_j:0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~fsAPIQ airport tax 机场税
0 TSj]{[ alcohol duty 酒精税
xc R alienation 让与；让渡；转让
s)yEVh alimony 生活费；赡养费
v%> ?~`Y All Ordinaries Index [AOI] 所有普通股指数
?[Q;275 all risks 全险；综合险
Z~g~,q All Sales Record for Stock Market 《股票市场成交报告》
=HP_IG_ Allied Capital Resources Limited 新联财务有限公司
B Z1@?3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
r6]r+!63" allocation letter 拨款信件
mKZ?H$E%% allocation of fund 分配款项；预留款项
C 0*k@k Gy allocation of profit 利润分配；溢利分配
%Ua*}C allocation warrant 拨款令
|LKhT4rE allotment 分配；配股
u7@|f ND 7 allotment notice 股份配售通知；配股通知
8x'rNb allotment of shares 股份分配
q=bJ9iJsq allowable 可获宽免；免税的
'2z o
allowable business loss 可扣除的营业亏损
{#q<0l allowable expenses 可扣税的支出
Q" VFcp: allowance 免税额；津贴；备抵；准备金
]*}*zXN/E allowance for debts 债项的免税额
ZcX%:ebKS allowance for depreciation by wear and tear 耗损折旧免税额
-'{ioHt&X/ allowance for funeral expenses 殡殓费的免税额
dT,X8 " allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qfppJ8L allowance for repairs and outgoings 修葺及支出方面的免税额
yqlkf$? allowance to debtor 给债务人的津贴
D u$kDCU alteration of capital 资本更改
' m}~ alternate trustee 候补受托人
7H[# amalgamation 合并
6,_CL M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9|jIrS%/~ ambit of charges 征税范围；收费范围
=DE5 Wq19 amended valuation 经修订的估值
nP'ab_>b American Commodities Exchange 美国商品交易所
zo@>~G3$9 American Express Bank Limited 美国运通银行
\I#lLP American Stock Exchange 美国证券交易所
3`#sXt9C amortization 摊销
z^~uq: amount due from banks 存放银行同业的款项
aChY 5R amount due from banks abroad 存放海外银行同业的款项
fLc<}DF amount due from holding companies 控股公司欠款
} 5OlX amount due from local banks 存放本港银行同业的款项
M0c"wi@S_ amount due to banks 银行同业的存款
#k)G1Y[c amount due to banks abroad 海外银行同业的存款
o [ar.+[ amount due to holding companies 控股公司存款
l:Ci'= amount due to local banks 本港银行同业的存款
`U p< ; amount due to outport banks 外埠银行同业的存款
bL
*; N3#E amount for note issue 发行纸币的款额
,PRM( n - amount of bond 担保契据的款额
~<v`&Gm?" amount of consideration 代价款额
AP3SOT3I amount of contribution 供款数额
&xH>U*c amount of indebtedness 负债款额
F1Egcx/$V amount of principal of the loan 贷款本金额
w' M0Rd] amount of rates chargeable 应征差饷数额
3p!R4f)GN amount of share capital 股本额
$6fHY \i#R amount of sums assured 承保款额
U@f3V8CPy amount of variation 变动幅度
%<1fj#X8 amount of vote 拨款数额
(jY.S|% amount payable 应付款额
An]*J|nFIY amount receivable 应收款额
c~R ElL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N@Slc
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z_JZx]*/ ancillary risk 附属风险
3w{ i5gGn annual account 周年帐目；周年帐目报表；年度决算；年结
?/dz!{JC annual accounting date 年结日期
v%zI~g.L annual allowance 每年免税额；年积金；年度津贴；年津
zb9d{e annual balance 年度余额
*WMcE$w/D annual disposable income 每年可动用收入
d UjdQ annual estimates 周年预算
0pkU1t~9 annual fee 年费
rK=[&k annual general meeting 周年大会
f+<-Jc annual growth rate 年增率；每年增长率
1 f[!=p annual long-term supplement 长期个案每年补助金
vNE91 annual pensionable emolument 可供计算退休金的年薪
I
&{dan2 annual report 年报
Zls 4@/\Q Annual Report on the Consumer Price Index 《消费物价指数年报》
X*S|aNaLWW annual return 周年报表；周年申报表；每年报税表格
C8&)-v| Annual Return Rules 《周年报表规则》
@ULr) &9 annual review of consumer prices 每年消费物价回顾
XHpoaHyx annual roll-forward basis 逐年延展方式
Fzu"&&>0$ annual salary 年薪
[gv2fqpP annual statement 年度报表；年度决算表
n4Q!lJ 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
uY
"88| annuitant 年金受益人
;Kkn7&'F annuity 年金
:4Q_\'P annuity contract 年金合约
BIcE3}dS8 annuity on human life 人寿年金
b GwLfU antecedent debt 先前的债项
0JNG\ARC ante-dated cheque 倒填日期支票
d6 hW mZVC anticipated expenditure 预期开支
P\N`E?lJL anticipated net profit 预期纯利
g-*@I`k[ anticipated revenue 预期收入
3QV|@5L`[ anti-inflation measure 反通货膨胀措施
.' .|s?s anti-inflationary stance 反通货膨胀立场
sF|<m)Kt{W apparent deficit 表面赤字
zhN'@Wj' _ apparent financial solvency 表面偿债能力
Iupk+x> apparent partner 表面合伙人
yRvq3>mU application for personal assessment 个人入息课税申请书
OSkZW application of fund 资金应用
(#Y2H application to release as liquidator and to destruct the books of accounts and documents
R_@yj]%H= 申请免除清盘人职务及毁灭帐簿与文件
(5G^"Srw appointed actuary 委任精算师
@9vz%1B<l appointed auditor 委任核数师；委任审计师
e j!C^ appointed trustee 委任的受托人
1Ete;r%5= appointer 委任人
Pi+, y apportioned pro rata 按比例分摊
U4LOe}Ny apportionment 分配；分摊
G e~&Ble Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=gfLl1wY[ apportionment formula 分摊方程式
38Wv&! apportionment of estate duty 遗产税的分摊
/3+7a\|mKr appraisal 估价；评估
$orhY D3gv appreciable growth 可观增长
TAzhD.6C appreciable impact 显着影响
O 6A:0yM4 appreciable increase 可观增长
7Bmt^J5i&t appreciation 增值；升值
C'5i >; appreciation against other currencies 相对其他货币升值
:Z=A, G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
EzG7R jW appreciation tax 增值税
#~p1\['|M appropriation 拨款；拨用；拨付
`+*
M r appropriation account 拨款帐目
vn,L),"= Appropriation Bill 拨款法案
TSuHY0. cp appropriation-in-aid system 补助拨款办法
'iL['4~. approved assets 核准资产
l|N 1u=Z approved basket stock 认可一篮子证券
MR+n dB< approved budget 核准预算
})"9TfC approved charitable donation 认可慈善捐款
}B0V$ approved charitable institution 认可慈善机构
vQIoj31 approved currency 核准货币；认可货币
*5|\if\ approved estimates 核准预算
#Va@4<4r approved estimates of expenditure 核准开支预算
mH}AVje{
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q"]-CGAa approved overseas trust company 核准海外信托公司
XM8C {I1 approved pooled investment fund 核准汇集投资基金
0c:CA>F approved provident fund scheme 认可公积金计划
-?e~S\ JH approved provision 核准拨款
roRZE[ya approved redeemable share 核准可赎回股份
o'D6lkf0 approved regional stock 认可地区性证券
zo]7# approved retirement scheme 认可退休金计划
X8*q[ @$ approved subordinated loan 核准附属贷款
a(BC(^1! arbitrage 套戥；套汇；套利
"$Rl9(} arbitrageur 套戥者；套汇者
//6m2a arbitrary amount 临时款项
(dO 4ww@O arrangement 措施；安排；协定
5IMh$!/uc arrears 欠款
i>e7 5`9 arrears of pay 欠付薪酬
{d7KJmN arrears of revenue 逾期未收税款；逾期未收的帐项
6= 9 articles of association 组织章程；组织细则；组织章程细则
]vu' +F$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1>|p1YZ" ascertainment of profit 确定利润
gk] r:p< O "Asia Clear" “亚洲结算系统”
dd$\Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Iem* 'r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u2U@Qrs2 Asian Development Fund [ADF] 亚洲发展基金
B`KpaE] Asian dollar bond 亚洲美元债券
"p HQ Asian dollar market 亚洲美元市场
I98wMV8 Asian dollar rate 亚洲美元利率
;l?>+m@H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v8w N2[fC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
flmcY7ZV asked price 沽盘；喊价；索价；卖方报价
2gFQHV assessable income 应评税入息
fxiq,o0 assessable loss 应评税亏损
2poU \|H assessable profit 应评税利润
l sUQ7%f assessable value 应评税值
%0"o(y+zt assessed profit 估定利润
A)VOv`U@2 assessed value 经评估价值
Zl* HT %-5 assessment 评税；评定；估价；评税单
(r7~ccy4 assessment number 评税编号；估价编号
2 U#OBvNU assessment of additional tax 补加税评税
geT<vh Z6 assessment of performance 业绩评估；实绩评价
1zl@$ Nt Assessor 评税主任
H)(Jjk-O asset price bubbles 资产价格泡沫
+L X&1GX asset-backed securities 具资产保证的证券
cvc.-7IO assets accretion 资产增值
i2swots assets and liabilities 资产与负债
^TB%| yZ _ assets betterment statement 资产递增表；资产改进表
Lqz}h-Ei assets lending 实物放款；有抵押贷款
0ED(e1K#B assets of the company passing on the death 死者去世时转移的公司资产
u/hD9g~H7K assets pledged as security for liabilities 用作负债抵押的资产
BfhOe~+i assets portfolio 资产投资组合
>r{,$)H0 assets price 资产价格
w+ _'BU1 # assets quality 资产质素
2#|Q =rWB assets realization 资产变现
#>!!#e!* assets refinancing arrangement 资产再集资安排
|@Z
QoH assets securitization 资产证券化
!q$IB?8 assets situated outside Hong Kong 在香港以外地方的资产
II[qWs>RG[ assets stripping 削减资产；拆卖资产
YJr@4!j* assets value 资产值
dyu~T{ assignee 承让人
eaCEZHr$ assignment 转让；转让书；转让契
h p[8.Z$7 assignment of interest 权益转让
4?d2#Xhs8 assignment of letters patent and trade mark 专利证书及商标转让
G =lC[i assignment of property 物业转让；物业转让书
-<CBxyZa& assignment right 转让权
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"*@Z< assignor 转让人
ukhI'alS, associate 有联系的人；有关连人士；相联者；合伙人；联系人
KqB(W ,$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)%UO@4 associate member 附属会员
9#pl BtQ** associated body corporate 相联法人团体
6IeHZ)jGj associated company 相联公司；联属公司
q?\3m3GM associated corporation 相联法团
y'Wz*}8pr Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!&! sn"yD 公认会计师公会〔英国〕
( 8{h I Association of Futures Exchange Brokers 香港期货经纪协会
t'7)aJMP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
= "Dmfy7 association of underwriters 承保人组织
= 1L rU$\ assumption of control 接管
F#W'>WBU assurance 担保；保险；转易；转易书
~Edm VEu assurance of interest 权益的转易
+/AW6 at 19XX price 按一九ＸＸ年价格计算
80 p7+W2m at a discount 按赔价计算；按贴水价格计算；打折扣
h!MZ 6}zb) at a premium 按溢价计算；按升水价格计算
_.\p^ HM at call 通知付款；按通知
-S9$C*t at constant market price 按固定市价计算
xNl_Q8Z?R^ at constant price 按固定价格计算
UJlK w `4 at cost 按成本计算
5a4;d+ at current market price 按当时市价计算；按现时市价计算
et)A$'Q at current price 按当时价格计算；按现时价格计算
C;STJrew at factor cost 按要素成本计算；按生产要素成本计算
`) K1[& at money-of-the-day price 按付款当日价格计算
LVO`+: at or better 按指定或较佳价位〔买卖指令〕
-w^E~J0*L at par 按面值计算；平价
wYNh0QlBH at sight 见票即付
].` i`.T at the close 按收市盘
.}]5y4UQ. at the opening 按开市盘
iv3NmkP1 attestation 见证；见证条款
p6I@o7f at-the-money option 平价期权
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tm J6^s attorney 受权人；受托代表人
Jf o#IRC attornment 新拥有人承认书
*`mwm:4 attributable profit 可归属利润
R%54 !f0
% attributable share value 可归属股份价值
Hz+edM UL Auckland Stock Exchange 奥克兰证券交易所
u9}=g%TV auction 拍卖
+d Ig&}Tr auctioneer 拍卖商
lts{<AU~ audit 审计；核数
kg9ZSkJr Audit Commission 审计署
|P~TZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CA:t](xqQ 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]s\ "o-` audit review 帐目审查
M0n@ ? S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'6[0NuB audited account 审计帐目；经审计的帐目
xUzfBn audited annual account 经审计的周年帐目
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<X0q audited balance sheet 经审计的资产负债表
E3sl"d; ~ auditor 核数师；核数主任；审计师
.gx*gX1< auditor's certificate 核数师证明书；审计师证明书
WVp14Z?k auditor's report 核数师报告；审计师报告
O,XVA Aussie bond 澳元债券
yj"+!g austerity budget 紧缩预算
`3\5&B f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|*jnJWH4: Australia All Ordinaries Index 澳洲所有普通股票指数
3S
+. ]v> Australian Dollar [AUD] 澳元
+-K-CXt Australian Options Market 澳大利亚期权市场
4GeWo@8h Australian Securities Commission 澳洲证券事务监察委员会
\_CC6J0k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'+5 *ajP< Australian Stock Exchange 澳大利亚证券交易所
r1JKTuuo Austrian Schilling [ATS] 奥地利先令
R\
<HR9 r authentication 认证；鉴证
>o%. `)Ar authority to purchase 委托购买证；委购书
m" .8- authorization 认可；核准；授权；授权书
h@@2vs2 authorization by direction 指示授权
Mp}aJzmkB; authorization by instruction 指令授权
34&n { xv authorization by warrant 令状授权
WEOW6UV( authorization of unit trust 单位信托的认可
Nz\=M|@(# authorized agent 指定代理人
[z'PdYQR/{ authorized capital 法定资本
iOYC1QFi? authorized clerk 出市员
/xUTm=w7u authorized dealer 认可交易商
?>92OuG%W? authorized financial institution 认可财务机构
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<X.1 T1 authorized fund 认可基金
o m@GH0o+ authorized fund house 获授权的基金公司；认可基金公司
Z@4 BTA authorized institution 认可机构
'avzESe~' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[AstD9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=aX ;- authorized insurer 获授权保险人；获认可承保人
z/dpnG X authorized investment 特准投资项目
( P%{Tab authorized person 获授权人
7k.=_Tl authorized representative 获授权代表
airg[dK authorized share capital 法定股本
p6 VS<L automated quotation system 自动报价系统
Zi<Y?Vm/,O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w~{NN K;"j 自动交易系统〔香港期货交易所有限公司〕
P| `pJYe automatic adjustment mechanism 自动调整机制
{ss^L automatic adjustment system 自动调整系统
C @3a/<6m Automatic Clearing House 自动票据交换所
?Imq4I~) automatic exchange rates accumulation system 自动化汇率累集系统
!VBl/ aU@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X,DG2HT automatic teller machine [ATM] 自动柜员机
7jPPN autopay 自动转帐
l|TiUjs available assets 可用资产
6jyS]($q available fiscal reserve 现存财政储备
K x==vq%39 available profit 可用利润
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%*:a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T?B753I average 平均；平均数；海损
E]Dcb*t average basic salary 平均基本薪金
{"k}C2K'r average consumer expenditure 平均消费开支；一般消费开支
P_6Jwe N average cost 平均成本
fhp\of/@
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1- Jd Qs6 average daily turnover 平均每日成交额
^Y[.-MJt+ average daily wage rate 平均每日工资率
*|n-Hr average expenditure pattern 平均开支模式
!:"$1kh1(" average growth rate 平均增长率
WD.t d average net fixed assets 固定资产平均净值
T rK-XTev average of relatives 相对价格平均数
wy We2d average price 平均价格
/&1FgSARK average propensity to consume 平均消费倾向；一般消费倾向
k;BXt:jDq average propensity to save 平均储蓄倾向；一般储蓄倾向
T)4pLN
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CNP!v\D average revenue 平均收入；平均收益
b`: n i
average stock 平均库存；平均存货
4 k%y *L average yearly rent 平均年租
e x" E5 0 avoidance of double taxation 避免双重课税
L{PH8Xl _ avoidance of tax 避税
