A:
|4/rVj" A share Ａ股；甲类股份
m\&99-j:@b abatement of tax 减税；减扣免税额
gA EB ABN AMRO Bank N.V. 荷兰银行
ZGh6- / above-the-line expenditure 线上项目支出；经常预算支出
%F1 50$(D above-the-line receipt 线上项目收入；经常预算收入
S3HyB
b ABSA Asia Limited 南非联合亚洲有限公司
*\:sHVyG( absolute change 绝对数值变更
GE]
QRKf absolute expenditure 实际开支
(g[WZB3x absolute guideline figure 绝对准则数字
EY)?hJS, absolute interest 绝对权益
f\$_^dV absolute order of discharge 绝对破产解除令
'e <8j absolute profit margin 绝对利润幅度
XkUwO ] absolute value 实值；绝对值
W +GBSl absolutely vested interest 绝对既得权益
@`B_Q v@ absorbed cost 已吸收成本；已分摊成本
_H x'<%hhI absorption 吸收；分摊；合并
w ?" M absorption rate 吸收率；摊配率；分摊率
'?I3&lYz{ ACB Finance Limited 亚洲商业财务有限公司
N8x&<H acceptable form of reciprocity 合理的互惠条件
)j}#6r acceptable rate 适当利率；适当汇率
EUrIh2 .Z acceptance agreement 承兑协议
pfc"^Gi8 acceptance for honour 参加承兑
Dh}d-m_5 acceptor 承兑人；接受人；受票人
q l5&&e=- acceptor for honour 参加承兑人
A[fTpS ~~% accident insurance 意外保险
xp^Jp Accident Insurance Association of Hong Kong 香港意外保险公会
NyC&j`d accident insurance scheme 意外保险计划
yoieWnL} accident year basis 意外年度基准
:! $+dr(d accommodation 通融；贷款
?%ltoezf accommodation bill 通融票据；空头票据
Hv'
OO@z accommodation party 汇票代发人
'Zex/:QS account balance 帐户余额；帐户结余
B )\;Ja account book 帐簿
NTK9`#SA account collected in advance 预收款项
%)d7iT~M account current book 往来帐簿
ON>l%Ae4G account of after-acquired property 事后取得的财产报告
hH05p!2 account of defaulter 拖欠帐目
3H>\ hZ account payable 应付帐款
iN0'/)ar account payee only [A/C payee only] 只可转帐；存入收款人帐户
E}0g account receivable 应收帐款
BSr#;; \ account receivable report 应收帐款报表
p,(W?.ZDN? account statement 结单；帐单；会计财务报表
6h&t% T account title 帐户名称；会计科目
C(>g4.-p8 accountant's report 会计师报告
nHF~a?|FT Accountant's Report Rules 会计师报告规则
y=
8SD7P' accounting and auditing procedure 会计与审计程序；会计与核数程序
t1y fSStp Accounting Arrangements 《会计安排》
9G7Br s : accounting basis 会计基础
|RXXj [z accounting by Official Receiver 破产管理署署长呈交的帐目
Apgg Tzh@ Accounting Circular 《会计通告》
H |`D3z.c accounting class 会计类别
oxnI/Z accounting date 记帐日期；会计结算日期
)@tH S-Jf accounting for money 款项核算
WD kE
5 Accounting Officer 会计主任
Y}C|4" V accounting period 会计报告期；会计期
z 'O+B} accounting policy 会计政策；会计方针
Bw+ ?MdS accounting practice 会计惯例
Ll#W:~ accounting principle 会计准则
O^ &m accounting record 会计记录
k3Puq1H accounting report 会计报告
xj AU
Csq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aN,? a@B Accounting Society of China 中国会计学会
u35"oLV6}# accounting statement 会计报表
m9D Tz$S. accounting system 会计制度；会计系统
`]l|YQz\ accounting transaction 会计事项；帐务交易
Z?&ZgaSz accounting treatment 会计处理
JIYzk]Tj accounting year 会计年度
|S<!' rY accretion 增值；添加
AG;KXL[V accrual 应计项目；应累算数目
<{YzmN\Z accrual basis 应计制；权责发生制
;v.J
D7 accrual basis accounting 应计制会计；权责发生制会计
cc1M9kVi accrue 应累算；应计
ug"4P.wI accrued benefit 应累算利益
\;Q!}_ K accrued charges 应计费用
hOFvM&$ accrued cumulative preference share dividend 应累算的累积优先股股息
(4C)]
RHQ accrued expenses 应累算费用
{F\P3-ub accrued interest payable 应付利息；应计未付利息
@~5Fcfmm accrued interest receivable 应收利息；应计未收利息
t 56PzT'M accrued right 累算权益
F,K))325 accruing profit 应累算的利润
v:9'k~4) accumulated fiscal reserve 累积财政储备
nKEw$~ F accumulated profit 累积利润；滚存溢利
&5B/>ag1! accumulated reserve 累积储备
%503 <j accumulation of surplus income 累积收益盈余
4N3 O<)C)@ acquired assets 既得资产
)"2eN3H/ acquisition 收购；购置；取得
. _Jypk8 acquisition cost 购置成本
q& KNK acquisition expenses 购置费用
O CCC' k acquisition of 100% interest 收购全部股权
y~M 6 acquisition of control 取得控制权
R,OT\FQ< acquisition of fixed assets 购置固定资产
qa8?bNd'f acquisition of shell “买壳”
nT}i&t!q8@ acquisition price 收购价
D)S_ p& act of God 天灾
# i.BOQxS acting partner 执事合伙人
R; &k/v active market 买卖活跃的市场；交投畅旺的市场；旺市
g1l:k1\Ht active partner 积极参与的合伙人
G_ ~qk/7mF active trading 交投活跃
`@u9 fx. actual circulation 实际流通
-?I F'5 z actual cost 实际成本
i!(5y>I_ actual expenditure 实际开支；实际支出
"kI lxf3 actual income 实际入息；实际收入；实际收益
a`eb9o# actual market 现货市场
(b"q(:5oX actual price 现货价；实际价格
txX>zR*)
actual profit 实际利润
EW `WFBjj actual quotation 实盘；实际价位；实际报价
q,;wD1_wG actual year basis 按实际年度计算
!i@A}$y actuals 实货
0| =y#`;,Z actuarial investigation 精算调查
|X6R 2I actuarial principle 精算原则
']1a actuarial report 精算师报告
CqU ^bVs Actuarial Society of Hong Kong 香港精算学会
QXy= | actuarial valuation 精算师估值
g$/7km{TP actuary 精算师
U5?QneK ad referendum agreement 暂定协议；有待覆核的协定
@s, kx.S ad valorem duty 从价税；按值征税
$ma@z0%8} ad valorem duty system 从价税制
2)QZYgfh ad valorem fee 从价费
.O&YdUo ad valorem tariff 从价关税
- _ %~b additional allowance 额外免税额
WU,b<PU & additional amount for unexpired risk 未过期风险的额外款额
=&FaMR2 additional assessable profit 补加应评税利润
OcC|7s" , additional assessment 补加评税
'S&Zq: additional commitment 额外承担
\uJ+~db= additional commitment vote 额外承担拨款
D$TpT
X\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
GsiKL4|mj additional dependent parent allowance 供养父母额外免税额
` /B+ additional provision 额外拨款
/o}i,i$ additional stamp duty 附加印花税
O+ [ s4] additional tax 补加税罚款；补加税款
|PGT P#O< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$Ny: At adjudged bankrupt 被裁定破产
^D ;EbR adjudicated bankrupt 裁定破产人
g+?2@L$L adjudication fee 裁定费；评定印花税额手续费；评估契据费
RfT)dS+rAh adjudication of bankruptcy 裁定破产；宣告破产
2a 7"~z~ adjudication of insolvency 裁定无力偿还债务
|nqN95'u+] adjusted actual 经调整的实数；调整后的实数
@`iz0DPG?Y adjusted current assets 经调整的流动资产；调整后的流动资产
6X4 r2Vq adjusted figure 经调整的数字；调整后的数额
HLc3KYIk adjusted liabilities 经调整的负债；调整后的负债
>Y|P+Z\7 adjusted loss 经调整的亏损；调整后的亏损
4jjo%N 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
( iJ
/ adjusted profit 经调整的利润；调整后的利润
m5, &;~ adjusted surplus 经调整的盈余额；调整后的盈余额
-q&,7 'V adjusted value 经调整的价值；调整后的价值
J'k^(ZZ adjustment 调整；修订；理算〔保险〕
:H:+XIgoR adjustment centre 调剂中心
\+x#aN\ adjustment lag 调整过程的时间差距；调整时差
7=qvu&{ adjustment mechanism 调整机制
H%i [; adjustment of loss 亏损调整
k(@W
z>aCv adjustment process 调整过程；调整程序
,&Vir)S adjustment range 调整幅度
8~|v:qk administered exchange rate 受管制汇率
OAgZeK$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x<.(fRv administration expenses 行政费用
/ neY2D6 administration fee 手续费；行政费
DV)NY! administration in bankruptcy 破产管理
lB!M;2^)X administration order 遗产管理令
_c(h{ dn administrator 管理人；遗产管理人
]c]^(C administrator of the estate 遗产管理人
a=6@} l1< admission of debt 债项承认书
@![1W@J admission of proof 接纳债权证明
vV "I }L advance 放贷款项；垫付款项；预支款项；预付款项
$-s8 tc( advance account 暂支帐目；预付款帐户
{Eqx'j advance compensation 预付补偿金
QC6QqcOX advance from shareholder 股东垫款
GXRW"4eF5 advance pending reimbursement 预支以待日后付还
|C0 !mU advanced economy 先进经济体系
SA%)xGRW advancement 预付；预付财产
cxx8I advances warrant 垫款令
Mq#Hi9SKY advancing 贷出
_@ g\.7@0G adverse balance 逆差
0w vAtK|Q adverse exchange 逆汇
~&"'>C# advertisement addressed to shareholders 在报章刊登的致股东通告
`\/\C[Gg advice for collection 托收通知书
ZoCk]hk advice of drawing 提款通知书；汇票通知书
2+*o^`%4P advice of payment 付款通知
|qU~({=b Advisory Committee [Securities and Futures Commission]
BA8!NR| 谘询委员会〔证券及期货事务监察委员会〕
IIF <Zkpb Advisory Committee on Diversification 经济多元化谘询委员会
,| j\x affidavit 誓章；遗产申报誓章
k`s_31< affidavit of no receipt 述明无收款的誓章
$I<\Yuy-M9 affiliate 联号；联营公司；附属公司
<)"i' v $ affiliated company 附属公司；联号；联营公司
7 h>, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Gh<#wa['} affordability 负担能力
3T [zieX African Development Bank [AfDB] 非洲开发银行
&2n 5m& after-acquired property 事后取得的财产
_B vGEM`o after-hours dealing 市后交易
@l&{ j after-tax profit 税后盈利；税后利润；税后溢利
st >%U9 agency agreement 代理协议
~D` agency expenses 代理机构的开支
H29vuGQjq agency fee 代理费
de f\=WyK Agency Law 《代理法》
2(P<TP._E agent 代理人；承销人
Iv u'0vF agent of company 公司代理人
8v=t -GJW agent's fee 代理人费；经纪费
ij.NSyk9 aggregate 总计；总数；总体数字
t@iw&> 8z aggregate amount 总款额；总额
x1" 8K aggregate assets and liabilities 总体资产与负债
1D N aggregate at constant price 按固定价格计算的总体数字
omT^jh aggregate demand 总需求
lg{M\
+ aggregate gross position 总持仓量
"s@q(J aggregate limit 总限额
NS "1zR+ aggregate of salaries tax 合计薪俸税
Z m+GH^f' aggregate performance 总体表现；总体业绩
Hr \vu`p$ aggregate supply 总体供应
R?Ch8mW.! aggregate surplus 总盈余
aPX'CG4m aggregate total 整体总额
SPauno <M aggregate value 总值；合计价值
$8Z4 jo aggregated basis 合计基准
}|nEbM]# aggregated net chargeable income 合计应课税入息实额
O>9-iqP>`d aggregation 合并计算；合计；总和
4.>y[_vu aggregation of incomes of husband and wife 夫妇入息合并计算
4{0vdpo3F aggregation of property 财产的总和
(^]3l%Ed agio 差价；贴水
X9C:AGbp 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》
1k{H,p7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'u_j5 《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》
O@skd2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%H3 iX^}* 《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》
6 B}V{2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gm1RQ^n,@. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VmZDU(M agreement for a settlement 授产协议
wBEBj7(y agreement for assignment 转让协议
g+xcKfN{ agreement for sale 售卖协议；买卖协议
5JG` FRW! agreement for sale and purchase 买卖协议
KXBTJ& agreement for the payment of interest 支付利息协议
l(}l([rdQ agreement for the repayment of money 还款协议
\)2'+ R agreement of reinsurance 再保险协议
fe}RmnAC Agricultural Bank of China 中国农业银行
iaQFVR Ou air passenger departure tax 飞机乘客离境税
x6vkd%fCj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L\"eE'A airport tax 机场税
(.b!kfC alcohol duty 酒精税
g O8~$Aj alienation 让与；让渡；转让
c57`mOe/b alimony 生活费；赡养费
$-(lp0\*
All Ordinaries Index [AOI] 所有普通股指数
]|[mwC4 all risks 全险；综合险
nd5.Py$ All Sales Record for Stock Market 《股票市场成交报告》
gA 19f Allied Capital Resources Limited 新联财务有限公司
~W3t(\B' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\JP9lJ3< allocation letter 拨款信件
aa I5x allocation of fund 分配款项；预留款项
ft!D2M allocation of profit 利润分配；溢利分配
- 1ci.4F& allocation warrant 拨款令
%iZ~RTY6 ! allotment 分配；配股
KSU hB allotment notice 股份配售通知；配股通知
%-|$7?~ allotment of shares 股份分配
<W*6=HZ' allowable 可获宽免；免税的
,<TJh[TzC6 allowable business loss 可扣除的营业亏损
d^"|ESQEU allowable expenses 可扣税的支出
I~-sBMm(w allowance 免税额；津贴；备抵；准备金
&0+Ba[Z ^ allowance for debts 债项的免税额
#=Whh
9-d allowance for depreciation by wear and tear 耗损折旧免税额
Z e?H allowance for funeral expenses 殡殓费的免税额
D H.CAV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7b R[.|T allowance for repairs and outgoings 修葺及支出方面的免税额
-JclEp allowance to debtor 给债务人的津贴
ixqvX4vv,B alteration of capital 资本更改
C
*7x7|z alternate trustee 候补受托人
E:P_CDSd] amalgamation 合并
BNixp[Hc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OSwum!hzN ambit of charges 征税范围；收费范围
S= $ \S9 amended valuation 经修订的估值
0 4 a@ American Commodities Exchange 美国商品交易所
}3-`e3 American Express Bank Limited 美国运通银行
o%$R`; American Stock Exchange 美国证券交易所
1WI^R lWd( amortization 摊销
7&Ie3[Rm_3 amount due from banks 存放银行同业的款项
];u nR<H amount due from banks abroad 存放海外银行同业的款项
6-\M }xq? amount due from holding companies 控股公司欠款
`a@YbuLd amount due from local banks 存放本港银行同业的款项
I"D}amuv amount due to banks 银行同业的存款
"_\77cqpTh amount due to banks abroad 海外银行同业的存款
pO2XQYhrY amount due to holding companies 控股公司存款
+0:]KG!Zs. amount due to local banks 本港银行同业的存款
c3O&sa
V! amount due to outport banks 外埠银行同业的存款
4u1 au1c amount for note issue 发行纸币的款额
f;b f R&v amount of bond 担保契据的款额
z
AY
-Y amount of consideration 代价款额
L;
<Pod amount of contribution 供款数额
qh6Q#s>tH amount of indebtedness 负债款额
t;t;+M|W amount of principal of the loan 贷款本金额
YOY2K%o amount of rates chargeable 应征差饷数额
35fj-J$8 amount of share capital 股本额
VrJf g amount of sums assured 承保款额
D<T:UJ amount of variation 变动幅度
2UTmQOm amount of vote 拨款数额
!"
@<! amount payable 应付款额
AzSmfEaU0 amount receivable 应收款额
kU{a!ca4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@\U] hN? analysis 分析
<qBM+m$|) ancillary risk 附属风险
w`F'loUEt annual account 周年帐目；周年帐目报表；年度决算；年结
&HqBlRo annual accounting date 年结日期
_I0=a @3 annual allowance 每年免税额；年积金；年度津贴；年津
ye4GHAm,p annual balance 年度余额
i`!>zl+D annual disposable income 每年可动用收入
^ a7a_ M annual estimates 周年预算
Yd<9Y\W%? annual fee 年费
".kH5(: annual general meeting 周年大会
</2Cn@ annual growth rate 年增率；每年增长率
tSVS ogGd annual long-term supplement 长期个案每年补助金
,9$| "e& annual pensionable emolument 可供计算退休金的年薪
9x#T j/5% annual report 年报
Xj<xen( Annual Report on the Consumer Price Index 《消费物价指数年报》
Y"TrF(C annual return 周年报表；周年申报表；每年报税表格
Fh}GJE Annual Return Rules 《周年报表规则》
)eH?3"" annual review of consumer prices 每年消费物价回顾
V%voe annual roll-forward basis 逐年延展方式
$|I hO annual salary 年薪
<Kk?BR xi annual statement 年度报表；年度决算表
|J~ A )Bw? Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6|1*gl1_LD annuitant 年金受益人
-+: t%A? annuity 年金
VwT&A9&{8 annuity contract 年金合约
\cHF V annuity on human life 人寿年金
EnEaUb?P antecedent debt 先前的债项
VL$?vI' ante-dated cheque 倒填日期支票
#r@>.S=U] anticipated expenditure 预期开支
%
"^CrG anticipated net profit 预期纯利
Sd\oL*lN anticipated revenue 预期收入
{]O.?Yru? anti-inflation measure 反通货膨胀措施
{#z[iiB anti-inflationary stance 反通货膨胀立场
>KJE *X@s apparent deficit 表面赤字
cea e~ apparent financial solvency 表面偿债能力
it->)?"(6 apparent partner 表面合伙人
I:YE6${k! application for personal assessment 个人入息课税申请书
'K| F{K application of fund 资金应用
}s.\B
application to release as liquidator and to destruct the books of accounts and documents
CUj$ <ay= 申请免除清盘人职务及毁灭帐簿与文件
Q!h+1fb appointed actuary 委任精算师
v3cLU7bi?2 appointed auditor 委任核数师；委任审计师
=P,pW appointed trustee 委任的受托人
k.\4<} appointer 委任人
! )(To apportioned pro rata 按比例分摊
Zk5AZ R!| apportionment 分配；分摊
Pxgal4{6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z .N9e apportionment formula 分摊方程式
h@Ix9!?+ apportionment of estate duty 遗产税的分摊
o}yA{<" appraisal 估价；评估
)2R]KU_=g appreciable growth 可观增长
_$KkSMA~_ appreciable impact 显着影响
|pE
~ appreciable increase 可观增长
ucUu hS5 appreciation 增值；升值
5?TX.h9B4 appreciation against other currencies 相对其他货币升值
9 $ zx<O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GQ*o r>R1 appreciation tax 增值税
B X O, appropriation 拨款；拨用；拨付
%/R[cj 8 appropriation account 拨款帐目
h O(A_Bw Appropriation Bill 拨款法案
|2I/r$Q appropriation-in-aid system 补助拨款办法
U \jFB* U approved assets 核准资产
p K)!o approved basket stock 认可一篮子证券
6`5DR~ approved budget 核准预算
* K0aR! approved charitable donation 认可慈善捐款
LqS_%6^ approved charitable institution 认可慈善机构
%%lJyLq'Vk approved currency 核准货币；认可货币
`(~oZbE rM approved estimates 核准预算
XKvH^Z4h{l approved estimates of expenditure 核准开支预算
MFqb_q+ approved overseas insurer 核准海外保险人
>FL%H=] approved overseas trust company 核准海外信托公司
K%;=i2: approved pooled investment fund 核准汇集投资基金
8> (/:u_x approved provident fund scheme 认可公积金计划
}q:4Zh'l! approved provision 核准拨款
| 43Oc:Ah+ approved redeemable share 核准可赎回股份
9\%`/tJM approved regional stock 认可地区性证券
l@ >@2CB approved retirement scheme 认可退休金计划
#X0Y8:vj approved subordinated loan 核准附属贷款
Om2w+yU arbitrage 套戥；套汇；套利
FMC]KXSd arbitrageur 套戥者；套汇者
5PE}3he: arbitrary amount 临时款项
4C9k0]k2 arrangement 措施；安排；协定
KR>o 2 arrears 欠款
iO} KERfU arrears of pay 欠付薪酬
Gl9 ,!"A arrears of revenue 逾期未收税款；逾期未收的帐项
P3 TM5 articles of association 组织章程；组织细则；组织章程细则
Jl ?_GX}ZY Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SxL/]jWR7 ascertainment of profit 确定利润
A 1B%<$|pz "Asia Clear" “亚洲结算系统”
2 e&M/{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5)ooE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dHt EyF Asian Development Fund [ADF] 亚洲发展基金
c;88Wb<|W Asian dollar bond 亚洲美元债券
=|H.r9-PK6 Asian dollar market 亚洲美元市场
2h1P!4W85 Asian dollar rate 亚洲美元利率
lF\2a&YRbn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f\H1$q\p\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u"DE? asked price 沽盘；喊价；索价；卖方报价
6u{%jSA>D\ assessable income 应评税入息
UtHloq(r assessable loss 应评税亏损
T
`o[whr assessable profit 应评税利润
,?wxW assessable value 应评税值
imyfki $B assessed profit 估定利润
^[Y/ +Q.J assessed value 经评估价值
Nr`v|_U assessment 评税；评定；估价；评税单
T/jxsIt3 assessment number 评税编号；估价编号
`k(m2k ? assessment of additional tax 补加税评税
q pq (< assessment of performance 业绩评估；实绩评价
X#o;`QM Assessor 评税主任
o 80x@ &A: asset price bubbles 资产价格泡沫
=)J<R ; asset-backed securities 具资产保证的证券
q XB E3 assets accretion 资产增值
3=%G{L16- assets and liabilities 资产与负债
<Ik5S1<h$H assets betterment statement 资产递增表；资产改进表
7yOBxb assets lending 实物放款；有抵押贷款
*pyC<4W assets of the company passing on the death 死者去世时转移的公司资产
JY3!jtv assets pledged as security for liabilities 用作负债抵押的资产
LVd tI assets portfolio 资产投资组合
k;r[m ,$ assets price 资产价格
3V<c4'O\W assets quality 资产质素
GK#D R/OM assets realization 资产变现
co' qVsOiH assets refinancing arrangement 资产再集资安排
$9Gra# assets securitization 资产证券化
NWj4 U3x assets situated outside Hong Kong 在香港以外地方的资产
^1Bk*?Yx\x assets stripping 削减资产；拆卖资产
9 7pnq1b assets value 资产值
Uh'W d_? assignee 承让人
~w(A3I. assignment 转让；转让书；转让契
ed#> q;jX assignment of interest 权益转让
Y]i:$X]C?X assignment of letters patent and trade mark 专利证书及商标转让
S KGnx assignment of property 物业转让；物业转让书
Hio+ k^ assignment right 转让权
_S CY e assignor 转让人
-?Cu-' associate 有联系的人；有关连人士；相联者；合伙人；联系人
LN9.Q'@r? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ER:K^
Za associate member 附属会员
]PbwG associated body corporate 相联法人团体
$ {`q ! associated company 相联公司；联属公司
|C>\k u* associated corporation 相联法团
_:JV-lM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'Z nJd j 公认会计师公会〔英国〕
0\+$j5; Association of Futures Exchange Brokers 香港期货经纪协会
4thPR}DH} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{f Mo#`9= association of underwriters 承保人组织
7>-99o^W assumption of control 接管
4 &0MB>m assurance 担保；保险；转易；转易书
A [f `xE assurance of interest 权益的转易
N5b&tJb M0 at 19XX price 按一九ＸＸ年价格计算
o@YEd d at a discount 按赔价计算；按贴水价格计算；打折扣
?yA
2N; at a premium 按溢价计算；按升水价格计算
8an_s%,AW at call 通知付款；按通知
>Fc=F#tA9 at constant market price 按固定市价计算
<lWBhrz at constant price 按固定价格计算
1h`# H: at cost 按成本计算
+:u
&] at current market price 按当时市价计算；按现时市价计算
z0T6a15f!P at current price 按当时价格计算；按现时价格计算
~-~iCIaTb at factor cost 按要素成本计算；按生产要素成本计算
u2*."W\ at money-of-the-day price 按付款当日价格计算
=HMuAUa. at or better 按指定或较佳价位〔买卖指令〕
g 5
y*-t at par 按面值计算；平价
>,f5 5 at sight 见票即付
bLUyZ3m! at the close 按收市盘
C 6d#+ at the opening 按开市盘
axv-U d E; attestation 见证；见证条款
##U/ Wa3 at-the-money option 平价期权
]Y f8 attorney 受权人；受托代表人
>8injW3 52 attornment 新拥有人承认书
I2?g'tz attributable profit 可归属利润
CDDEWVd attributable share value 可归属股份价值
%3q7i`AZ Auckland Stock Exchange 奥克兰证券交易所
YV6w}b: auction 拍卖
qx}*L'xB auctioneer 拍卖商
Rtai? audit 审计；核数
U"K%ip:Wd Audit Commission 审计署
?#L5V'ZZ* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
EHt(! ;?q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
))J#t{X/8v audit review 帐目审查
dVBr-+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ak(P<OC- audited account 审计帐目；经审计的帐目
ET|4a(x audited annual account 经审计的周年帐目
M'$?Jp#]} audited balance sheet 经审计的资产负债表
j7C&&G q auditor 核数师；核数主任；审计师
!3o ]mBH8 auditor's certificate 核数师证明书；审计师证明书
WQHlf 0] auditor's report 核数师报告；审计师报告
MUp{2_RA Aussie bond 澳元债券
I@q4 D1g austerity budget 紧缩预算
AaJz3oncJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~<=wTns! Australia All Ordinaries Index 澳洲所有普通股票指数
d C6t + Australian Dollar [AUD] 澳元
s?&UFyYb, Australian Options Market 澳大利亚期权市场
\p!mX| Australian Securities Commission 澳洲证券事务监察委员会
!(qaudX{>k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
( z.\,M Australian Stock Exchange 澳大利亚证券交易所
M\ =/i\- Austrian Schilling [ATS] 奥地利先令
PJ'@! jx authentication 认证；鉴证
Mj:=$}rs^ authority to purchase 委托购买证；委购书
y;tX`5(fe authorization 认可；核准；授权；授权书
"@&I*1& authorization by direction 指示授权
|z.Ov&d4)( authorization by instruction 指令授权
CS Isi]H authorization by warrant 令状授权
iR4!X() authorization of unit trust 单位信托的认可
Ga $EM authorized agent 指定代理人
M"z3F!-j authorized capital 法定资本
Ndqhc authorized clerk 出市员
gK- $y9]~+ authorized dealer 认可交易商
= p$:vW authorized financial institution 认可财务机构
YD iru authorized fund 认可基金
G+j cR; s authorized fund house 获授权的基金公司；认可基金公司
sT F Ru authorized institution 认可机构
wfBf&Z0{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
> 0NDlS%Q: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X:gE
mcXc authorized insurer 获授权保险人；获认可承保人
2]-xmS>|b authorized investment 特准投资项目
" ?Xb$V7 authorized person 获授权人
4(}V$#^+ authorized representative 获授权代表
!$.h[z^ authorized share capital 法定股本
x-ZCaa}O automated quotation system 自动报价系统
d i#:KW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kG]FB.@bG 自动交易系统〔香港期货交易所有限公司〕
/mFa*~dj2 automatic adjustment mechanism 自动调整机制
"(SZ;y automatic adjustment system 自动调整系统
[ }=/?(5 Automatic Clearing House 自动票据交换所
B}2 JK9 automatic exchange rates accumulation system 自动化汇率累集系统
j?9fb Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$eUJd Aetk automatic teller machine [ATM] 自动柜员机
(% f2ZNen autopay 自动转帐
'5m`[S-IU available assets 可用资产
D}:M0EBS available fiscal reserve 现存财政储备
=[V available profit 可用利润
d"JI4)%
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5nJmabw3 average 平均；平均数；海损
s9}V nNr average basic salary 平均基本薪金
1r;. r| average consumer expenditure 平均消费开支；一般消费开支
$4*k=+wS average cost 平均成本
i2+vUl|;Z average cost of land production 增辟土地平均成本
,mW-O!$3W average daily turnover 平均每日成交额
:6X?EbXhK average daily wage rate 平均每日工资率
Ww $ ?X LF average expenditure pattern 平均开支模式
/ qo`vk A average growth rate 平均增长率
S) [$F} average net fixed assets 固定资产平均净值
l:rT{l=8* average of relatives 相对价格平均数
} X [wWH average price 平均价格
#-Nc1+gu average propensity to consume 平均消费倾向；一般消费倾向
* /yR _f average propensity to save 平均储蓄倾向；一般储蓄倾向
$f]dL}; average rate 平均率
B\} B
H average revenue 平均收入；平均收益
&WGG
kn average stock 平均库存；平均存货
$S _VR average yearly rent 平均年租
&fYV FRVkq avoidance of double taxation 避免双重课税
-THU5AB avoidance of tax 避税
