A:
Q|zE@nLS
A share Ａ股；甲类股份
\Mh4X`<e abatement of tax 减税；减扣免税额
\ltE rd- ABN AMRO Bank N.V. 荷兰银行
9'1;-^U1 above-the-line expenditure 线上项目支出；经常预算支出
H znI R above-the-line receipt 线上项目收入；经常预算收入
rY P8V
> ABSA Asia Limited 南非联合亚洲有限公司
^[SbV^DOL absolute change 绝对数值变更
8=b{'s^^F absolute expenditure 实际开支
gs)%.k[BqG absolute guideline figure 绝对准则数字
?`BED6$`G9 absolute interest 绝对权益
Z\o AE<$ absolute order of discharge 绝对破产解除令
`"1{Sx. absolute profit margin 绝对利润幅度
I NFz X absolute value 实值；绝对值
U(=f5|- absolutely vested interest 绝对既得权益
B_6v'=7] absorbed cost 已吸收成本；已分摊成本
({}O
M=_ absorption 吸收；分摊；合并
(h8hg+l
o absorption rate 吸收率；摊配率；分摊率
Z{|.xg sY ACB Finance Limited 亚洲商业财务有限公司
6H . L!tUI acceptable form of reciprocity 合理的互惠条件
p'9
V. _h acceptable rate 适当利率；适当汇率
b smoLT acceptance agreement 承兑协议
B "s8i{Vm acceptance for honour 参加承兑
oVxV,oH( acceptor 承兑人；接受人；受票人
4YB7og%P acceptor for honour 参加承兑人
? geWR_Z accident insurance 意外保险
U3dR[* Accident Insurance Association of Hong Kong 香港意外保险公会
*X =f accident insurance scheme 意外保险计划
[b\lcQ8O accident year basis 意外年度基准
,nuDo c accommodation 通融；贷款
T(fR/~:z? accommodation bill 通融票据；空头票据
D aqy+: accommodation party 汇票代发人
h-)A?%Xt account balance 帐户余额；帐户结余
M cMK|_H account book 帐簿
k%4A::= account collected in advance 预收款项
`Mh<S+/ account current book 往来帐簿
QP-<$P;~ account of after-acquired property 事后取得的财产报告
(J) Rs`_ account of defaulter 拖欠帐目
MjF.> 4 account payable 应付帐款
PtVNG account payee only [A/C payee only] 只可转帐；存入收款人帐户
:4L5@>b- account receivable 应收帐款
@8 yE( account receivable report 应收帐款报表
![MDmt5Ub^ account statement 结单；帐单；会计财务报表
v!v0,?b* account title 帐户名称；会计科目
"x ) pp accountant's report 会计师报告
qh'f,#dI} Accountant's Report Rules 会计师报告规则
4) I /\ accounting and auditing procedure 会计与审计程序；会计与核数程序
Xrzh *sp Accounting Arrangements 《会计安排》
>kLH6. accounting basis 会计基础
do?n /<@o accounting by Official Receiver 破产管理署署长呈交的帐目
'[d dE!ta Accounting Circular 《会计通告》
NbK?Dg8WJG accounting class 会计类别
Q; /!oA_ accounting date 记帐日期；会计结算日期
)PZ}^Fa accounting for money 款项核算
0b QiUcg/ Accounting Officer 会计主任
eVK<%r= accounting period 会计报告期；会计期
D8Waf accounting policy 会计政策；会计方针
`?|]: 7'< accounting practice 会计惯例
;[\2/$- accounting principle 会计准则
{<{G 1y~ accounting record 会计记录
KD3To% accounting report 会计报告
}oxaB9r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JFk|Uqs( Accounting Society of China 中国会计学会
).`a-Pv accounting statement 会计报表
Z*Hxrw\!0 accounting system 会计制度；会计系统
m_U6"\n 5 accounting transaction 会计事项；帐务交易
>wm$,%zk accounting treatment 会计处理
8gKR<X .G accounting year 会计年度
<!n Wiwv accretion 增值；添加
)mO;l/,0 accrual 应计项目；应累算数目
KI QBY!N+ accrual basis 应计制；权责发生制
:XY3TI accrual basis accounting 应计制会计；权责发生制会计
(pK4i5lT accrue 应累算；应计
$0C/S5b accrued benefit 应累算利益
xla^A}{ accrued charges 应计费用
$YQ&\[pDA accrued cumulative preference share dividend 应累算的累积优先股股息
Wjk;" _"gd accrued expenses 应累算费用
l@F
e(^5E accrued interest payable 应付利息；应计未付利息
Wn#JY p accrued interest receivable 应收利息；应计未收利息
?4?jG3p accrued right 累算权益
# i=^WN<V accruing profit 应累算的利润
MAo,PiYb accumulated fiscal reserve 累积财政储备
( _5+`YsV accumulated profit 累积利润；滚存溢利
]4~D;m v accumulated reserve 累积储备
#UN{
J6{ accumulation of surplus income 累积收益盈余
Llc|j&yHQ acquired assets 既得资产
aC]l({-0 acquisition 收购；购置；取得
M<m64{m1 acquisition cost 购置成本
VCtiZ4 acquisition expenses 购置费用
\4X{ \ p< acquisition of 100% interest 收购全部股权
RSeezP6# acquisition of control 取得控制权
0A 4| acquisition of fixed assets 购置固定资产
|MrH@v7S acquisition of shell “买壳”
ur[b h acquisition price 收购价
b!P;xLcb act of God 天灾
rAdcMFW acting partner 执事合伙人
;mxT >|z active market 买卖活跃的市场；交投畅旺的市场；旺市
.7rsbZ zs active partner 积极参与的合伙人
& .4a active trading 交投活跃
u"| nu!p` actual circulation 实际流通
Q >*K/%KD actual cost 实际成本
P[oB' actual expenditure 实际开支；实际支出
"G)?
E| actual income 实际入息；实际收入；实际收益
6FFv+{ 2^@ actual market 现货市场
% 7: actual price 现货价；实际价格
K ePHn:c actual profit 实际利润
%6 :2cR actual quotation 实盘；实际价位；实际报价
Di=6.gm[< actual year basis 按实际年度计算
= #fvdj actuals 实货
Gukq}ZQ d actuarial investigation 精算调查
=S +:qk actuarial principle 精算原则
V-u\TiL actuarial report 精算师报告
o>%W7@Pr Actuarial Society of Hong Kong 香港精算学会
7s i.] actuarial valuation 精算师估值
B
~GyS" actuary 精算师
Nh-* Gt? ad referendum agreement 暂定协议；有待覆核的协定
\bE~iz3b9 ad valorem duty 从价税；按值征税
4B
pm{b ad valorem duty system 从价税制
IrM3Uh ad valorem fee 从价费
<#` L&w. ad valorem tariff 从价关税
PrxXL/6 additional allowance 额外免税额
5G[^ah<Tg additional amount for unexpired risk 未过期风险的额外款额
$a1 .c;NE' additional assessable profit 补加应评税利润
Z)0R$j`2 additional assessment 补加评税
uBJF}"4ej additional commitment 额外承担
)[.URp& additional commitment vote 额外承担拨款
2US8<sq+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$]86w8?-N additional dependent parent allowance 供养父母额外免税额
hNfL /^w additional provision 额外拨款
lPP7w`[ PA additional stamp duty 附加印花税
$^F2
additional tax 补加税罚款；补加税款
::w%rv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J)f?x T* adjudged bankrupt 被裁定破产
W=+ ag<@ adjudicated bankrupt 裁定破产人
3]A'C& adjudication fee 裁定费；评定印花税额手续费；评估契据费
@w z7jzMi adjudication of bankruptcy 裁定破产；宣告破产
+bU(-yRy5o adjudication of insolvency 裁定无力偿还债务
&[xJfL adjusted actual 经调整的实数；调整后的实数
:} cAq/ adjusted current assets 经调整的流动资产；调整后的流动资产
wu3ZS LY adjusted figure 经调整的数字；调整后的数额
)Q`<O adjusted liabilities 经调整的负债；调整后的负债
`. Z". adjusted loss 经调整的亏损；调整后的亏损
|/ Z 4lcI adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
>FO=ioNY adjusted profit 经调整的利润；调整后的利润
Q}]u n]]Zt adjusted surplus 经调整的盈余额；调整后的盈余额
I AQ=d4V& adjusted value 经调整的价值；调整后的价值
~$<@:z{* adjustment 调整；修订；理算〔保险〕
2t%)d9r32 adjustment centre 调剂中心
!+U.)u9 ' adjustment lag 调整过程的时间差距；调整时差
pw
. (6" adjustment mechanism 调整机制
>"b" K{ t adjustment of loss 亏损调整
[ aW#7 adjustment process 调整过程；调整程序
"wc $'7M adjustment range 调整幅度
J2-xnUa]7 administered exchange rate 受管制汇率
$U1'n@/J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7Uh}|6PU administration expenses 行政费用
'=5N ?) administration fee 手续费；行政费
6gn|WO=W f administration in bankruptcy 破产管理
a&JAF?k administration order 遗产管理令
)yJjJ:re administrator 管理人；遗产管理人
gxiJ`. D= administrator of the estate 遗产管理人
Huk HZ;5 admission of debt 债项承认书
XT\;2etVL admission of proof 接纳债权证明
/TdTo@ advance 放贷款项；垫付款项；预支款项；预付款项
7u; B[qH advance account 暂支帐目；预付款帐户
5 m:nh<)# advance compensation 预付补偿金
QLn 5:& advance from shareholder 股东垫款
Hmz[pTQ|87 advance pending reimbursement 预支以待日后付还
.%o:kq@B advanced economy 先进经济体系
3!I8J:GZ: advancement 预付；预付财产
&,+ZN A`P advances warrant 垫款令
F+X3CB,f advancing 贷出
ZD*>i=S adverse balance 逆差
QP'*
)gjO7 adverse exchange 逆汇
E y uc~[ advertisement addressed to shareholders 在报章刊登的致股东通告
n
D?XP<9UU advice for collection 托收通知书
m&2m' =( advice of drawing 提款通知书；汇票通知书
z&eJ?wb advice of payment 付款通知
m{X;|-DK[ Advisory Committee [Securities and Futures Commission]
w
^A0l.{ 谘询委员会〔证券及期货事务监察委员会〕
DZ vpt%q Advisory Committee on Diversification 经济多元化谘询委员会
ZyTah\yPM affidavit 誓章；遗产申报誓章
UV=TU=A\o affidavit of no receipt 述明无收款的誓章
Q x:+n`$/ affiliate 联号；联营公司；附属公司
Mc.KLz&,FC affiliated company 附属公司；联号；联营公司
' Mg%G(3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y?> S.B7 affordability 负担能力
]uP {Sj African Development Bank [AfDB] 非洲开发银行
V[% r5!83H after-acquired property 事后取得的财产
H_ x35|" after-hours dealing 市后交易
dX<UruPA after-tax profit 税后盈利；税后利润；税后溢利
s;A] GJ agency agreement 代理协议
='s2S5#1 agency expenses 代理机构的开支
nC z[#t agency fee 代理费
Lbd _L Agency Law 《代理法》
RD~QNj9,T agent 代理人；承销人
a r{Yq agent of company 公司代理人
2)G ZU agent's fee 代理人费；经纪费
g?`w)O 7v aggregate 总计；总数；总体数字
r+> 9O aggregate amount 总款额；总额
s4w<X}O_ aggregate assets and liabilities 总体资产与负债
3#dUQ1qo6 aggregate at constant price 按固定价格计算的总体数字
:QN,T3i'/3 aggregate demand 总需求
_ TUw0:& aggregate gross position 总持仓量
G G7N! e Z aggregate limit 总限额
GSl\n"S]= aggregate of salaries tax 合计薪俸税
" <=^Sm aggregate performance 总体表现；总体业绩
X!&=S!} aggregate supply 总体供应
&:Q" "e! aggregate surplus 总盈余
a"~W1|JC" aggregate total 整体总额
L/V3sSt aggregate value 总值；合计价值
{ `-EX aggregated basis 合计基准
v%_s Cg aggregated net chargeable income 合计应课税入息实额
l VMA ab aggregation 合并计算；合计；总和
}V`Fz' ,lZ aggregation of incomes of husband and wife 夫妇入息合并计算
\2 W( >_ z aggregation of property 财产的总和
eK]GyY/Y agio 差价；贴水
Oy z=|[^,W 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》
[<cP~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fz<Y9h= 《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》
enZW2o97c Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<{e0 i 《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》
P||u{]vU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Yh"R# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H.'_NCF&;L agreement for a settlement 授产协议
F/mD0 5{ agreement for assignment 转让协议
gJ2R(YMF agreement for sale 售卖协议；买卖协议
\,~gA
agreement for sale and purchase 买卖协议
)5&Wt@7Kj` agreement for the payment of interest 支付利息协议
ZSxKk6n}J agreement for the repayment of money 还款协议
2f F )I& agreement of reinsurance 再保险协议
;0 @"1` Agricultural Bank of China 中国农业银行
xOP\ + ( air passenger departure tax 飞机乘客离境税
@@}A\wA- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c pf8f i airport tax 机场税
^fH]Rlx alcohol duty 酒精税
60-LpGhvy alienation 让与；让渡；转让
z.#gpTXD alimony 生活费；赡养费
DAJh 9I All Ordinaries Index [AOI] 所有普通股指数
df}B:?Ew. all risks 全险；综合险
}K0.*+M All Sales Record for Stock Market 《股票市场成交报告》
3vDV
Allied Capital Resources Limited 新联财务有限公司
yv,9 0+k all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k?1cx Y s allocation letter 拨款信件
@ -g^R4e< allocation of fund 分配款项；预留款项
v^JyVf> allocation of profit 利润分配；溢利分配
DtyT8kr allocation warrant 拨款令
_k
_F allotment 分配；配股
UI |D?z< allotment notice 股份配售通知；配股通知
F^KoEWj[H allotment of shares 股份分配
;v #~ o* allowable 可获宽免；免税的
h (jg7R allowable business loss 可扣除的营业亏损
to+j Q9q8 allowable expenses 可扣税的支出
vBq 2JJAl allowance 免税额；津贴；备抵；准备金
$O7>E!uVD allowance for debts 债项的免税额
+n1}({7m allowance for depreciation by wear and tear 耗损折旧免税额
cYW F)WAog allowance for funeral expenses 殡殓费的免税额
7vgz=-
MZ# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lLo FM allowance for repairs and outgoings 修葺及支出方面的免税额
amgYr$)m allowance to debtor 给债务人的津贴
SC"=M^E alteration of capital 资本更改
-,3Ka: alternate trustee 候补受托人
PJ9JRG7j amalgamation 合并
4LKOBiEM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7RTp+FC] ambit of charges 征税范围；收费范围
ExV>s* y amended valuation 经修订的估值
O zY&^:> American Commodities Exchange 美国商品交易所
LR'F/.Dx American Express Bank Limited 美国运通银行
866n{lyL American Stock Exchange 美国证券交易所
xs+MvXTC amortization 摊销
MZ 6?s(mkx amount due from banks 存放银行同业的款项
bZ:w_z[3= amount due from banks abroad 存放海外银行同业的款项
B4_0+K H amount due from holding companies 控股公司欠款
h5.u W8 amount due from local banks 存放本港银行同业的款项
`QAotSO+ amount due to banks 银行同业的存款
v6TH- amount due to banks abroad 海外银行同业的存款
$nBzYRc"3 amount due to holding companies 控股公司存款
[u =b [( amount due to local banks 本港银行同业的存款
A1>R8Zuhy amount due to outport banks 外埠银行同业的存款
\<a(@ #E*~ amount for note issue 发行纸币的款额
OV Iu&6# amount of bond 担保契据的款额
``K.4sG amount of consideration 代价款额
IgQW 5E# amount of contribution 供款数额
U vxJ _ amount of indebtedness 负债款额
@tRq(*(/: amount of principal of the loan 贷款本金额
'72Z Ldi}- amount of rates chargeable 应征差饷数额
/|P&{! amount of share capital 股本额
\c_1uDRoUn amount of sums assured 承保款额
VctAQ|h^ amount of variation 变动幅度
g_5:o
3s amount of vote 拨款数额
rW&8#& amount payable 应付款额
)9l5gZX'I amount receivable 应收款额
^+Ec}+ Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j ]F
Zy analysis 分析
J$v0 ancillary risk 附属风险
l%rwJLN1 annual account 周年帐目；周年帐目报表；年度决算；年结
} | (KI annual accounting date 年结日期
km4::'(6 annual allowance 每年免税额；年积金；年度津贴；年津
l X;2~iW{/ annual balance 年度余额
Q Y/36gK annual disposable income 每年可动用收入
2_R' Kl![ annual estimates 周年预算
zl=RK annual fee 年费
=VH, i/@ annual general meeting 周年大会
Ck/4 h Z annual growth rate 年增率；每年增长率
htq# ( M annual long-term supplement 长期个案每年补助金
U;LbP -{B annual pensionable emolument 可供计算退休金的年薪
}pTy mAN annual report 年报
=k2In_ Annual Report on the Consumer Price Index 《消费物价指数年报》
v;80RjPy> annual return 周年报表；周年申报表；每年报税表格
AN\ : Annual Return Rules 《周年报表规则》
BI3Q~ADV annual review of consumer prices 每年消费物价回顾
mflH &Bx9 annual roll-forward basis 逐年延展方式
7eqax33f annual salary 年薪
4M}u_}9 annual statement 年度报表；年度决算表
#-+ !t<\ 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
Q!(C $&f annuitant 年金受益人
?ye) & annuity 年金
+>@<'YI< annuity contract 年金合约
$,bLK|<hi annuity on human life 人寿年金
H B_si antecedent debt 先前的债项
Mp:t cy,* ante-dated cheque 倒填日期支票
-y1%c^36_J anticipated expenditure 预期开支
NU-({dGK} anticipated net profit 预期纯利
Ayadvi(@P anticipated revenue 预期收入
D ?1$I0 = anti-inflation measure 反通货膨胀措施
k`F$aQV9` anti-inflationary stance 反通货膨胀立场
b?hdWQSW7 apparent deficit 表面赤字
jV;&*4if apparent financial solvency 表面偿债能力
Ec y|l ; apparent partner 表面合伙人
D K}k||- application for personal assessment 个人入息课税申请书
KDhr.P.~ application of fund 资金应用
]s ?BwLU 6 application to release as liquidator and to destruct the books of accounts and documents
U+3,(O 申请免除清盘人职务及毁灭帐簿与文件
:<Yc V# !P appointed actuary 委任精算师
y ]xG@;4M appointed auditor 委任核数师；委任审计师
3)^-A4~E appointed trustee 委任的受托人
GU8b_~Gk?
appointer 委任人
Vv~rgN h apportioned pro rata 按比例分摊
,Drd s"H apportionment 分配；分摊
+R@5e+auQ. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J@5 4B apportionment formula 分摊方程式
_%Sorr apportionment of estate duty 遗产税的分摊
8zP{Cmm appraisal 估价；评估
O4ciD 1 appreciable growth 可观增长
-9Wx;u4]o appreciable impact 显着影响
T]l_B2. appreciable increase 可观增长
HaXlc8 appreciation 增值；升值
;aExEgTq appreciation against other currencies 相对其他货币升值
zM%I Lv4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$`W .9 appreciation tax 增值税
aT$q1!U`j2 appropriation 拨款；拨用；拨付
"K5n |{# appropriation account 拨款帐目
% <
D Appropriation Bill 拨款法案
eN fo8xUG appropriation-in-aid system 补助拨款办法
-h%;L5oJ2, approved assets 核准资产
o qH811 approved basket stock 认可一篮子证券
a1R2ocC approved budget 核准预算
|v#N approved charitable donation 认可慈善捐款
n|dLK.Q approved charitable institution 认可慈善机构
(" <3w2Vlh approved currency 核准货币；认可货币
r+-KrO' approved estimates 核准预算
NWd% Za5K; approved estimates of expenditure 核准开支预算
u0`~
|K approved overseas insurer 核准海外保险人
*T'
/5,rX2 approved overseas trust company 核准海外信托公司
+QT(~< approved pooled investment fund 核准汇集投资基金
:uy8$g*;TE approved provident fund scheme 认可公积金计划
9oK Rn c approved provision 核准拨款
Wly-z$\ approved redeemable share 核准可赎回股份
mE^mQ [Dk approved regional stock 认可地区性证券
-fFM-gt^t approved retirement scheme 认可退休金计划
M/C7<?& approved subordinated loan 核准附属贷款
D[ U[ D arbitrage 套戥；套汇；套利
'yxRz5 arbitrageur 套戥者；套汇者
_doX&*9u arbitrary amount 临时款项
zc>/1>? M arrangement 措施；安排；协定
GzxtC & arrears 欠款
e0Cr> I5/e arrears of pay 欠付薪酬
6A V@O arrears of revenue 逾期未收税款；逾期未收的帐项
b3N>RPsHS articles of association 组织章程；组织细则；组织章程细则
8mI eW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nQ 2V ascertainment of profit 确定利润
w|!>>W6J "Asia Clear" “亚洲结算系统”
_ Bm/v^( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
flDe*F^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4^vEMq 8lB Asian Development Fund [ADF] 亚洲发展基金
S e/VOzzg Asian dollar bond 亚洲美元债券
v1%rlP Asian dollar market 亚洲美元市场
Fw? ;Y% Asian dollar rate 亚洲美元利率
S'm&Ll2i@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>fRI^Q , Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1 Y!" C asked price 沽盘；喊价；索价；卖方报价
T;K,.a8bU assessable income 应评税入息
f(~xdR))eh assessable loss 应评税亏损
#
le<R assessable profit 应评税利润
!N:! x[5 assessable value 应评税值
}la\?I assessed profit 估定利润
3;( ;'5|Z assessed value 经评估价值
:#W40rUb assessment 评税；评定；估价；评税单
LN}eD\ assessment number 评税编号；估价编号
*X- 6]C assessment of additional tax 补加税评税
={,\6a|]: assessment of performance 业绩评估；实绩评价
O* `v1> Assessor 评税主任
COPH)Bd q. asset price bubbles 资产价格泡沫
|6/k2d{,( asset-backed securities 具资产保证的证券
dx}) 1% assets accretion 资产增值
6Y hd [I3 assets and liabilities 资产与负债
r mXxid assets betterment statement 资产递增表；资产改进表
&1) 4B assets lending 实物放款；有抵押贷款
J%`-K"NB assets of the company passing on the death 死者去世时转移的公司资产
?oF+?l assets pledged as security for liabilities 用作负债抵押的资产
Im7<\ b@ assets portfolio 资产投资组合
+k|t [N assets price 资产价格
` b a}6D assets quality 资产质素
m?cC 0(6 assets realization 资产变现
MTJ ."e<B assets refinancing arrangement 资产再集资安排
J60XUxf assets securitization 资产证券化
%
C~2k? assets situated outside Hong Kong 在香港以外地方的资产
L -z37kG^ assets stripping 削减资产；拆卖资产
w@w(AFV9/ assets value 资产值
IsjxD|u assignee 承让人
`k b]tf assignment 转让；转让书；转让契
I^erMQn[ z assignment of interest 权益转让
g-`HKoKe assignment of letters patent and trade mark 专利证书及商标转让
:xOne<@ assignment of property 物业转让；物业转让书
*Kj*| >) assignment right 转让权
8xs}neDg* assignor 转让人
zUX%$N+w}> associate 有联系的人；有关连人士；相联者；合伙人；联系人
R
gY-fc0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T"7U e associate member 附属会员
i#Tm] ++ associated body corporate 相联法人团体
s b"z=4 associated company 相联公司；联属公司
lb M)U associated corporation 相联法团
z}I =: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m(MPVY<X 公认会计师公会〔英国〕
H",w$$e F Association of Futures Exchange Brokers 香港期货经纪协会
2ghTAsUx9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-*xm<R], association of underwriters 承保人组织
Gx Z'" x assumption of control 接管
e8T# ZWr* assurance 担保；保险；转易；转易书
GJ YXCi assurance of interest 权益的转易
I(LBc at 19XX price 按一九ＸＸ年价格计算
b=nQi./f at a discount 按赔价计算；按贴水价格计算；打折扣
q@ K8,=/.# at a premium 按溢价计算；按升水价格计算
1k-YeQNe at call 通知付款；按通知
/{Ff)<Q.Z at constant market price 按固定市价计算
^s *j<fH at constant price 按固定价格计算
b[5$$_[ at cost 按成本计算
R^8L^8EL at current market price 按当时市价计算；按现时市价计算
+ob<?
T at current price 按当时价格计算；按现时价格计算
&!/E&e$_ at factor cost 按要素成本计算；按生产要素成本计算
mocR_3=Q? at money-of-the-day price 按付款当日价格计算
"^sh:{ at or better 按指定或较佳价位〔买卖指令〕
QwF\s13 at par 按面值计算；平价
G@s ]HJ: at sight 见票即付
)qXl8H I at the close 按收市盘
wHneVqI/ U at the opening 按开市盘
]O%wZIp\P attestation 见证；见证条款
ODS8bD0!i at-the-money option 平价期权
<{$0mUn;s| attorney 受权人；受托代表人
,3 !D(& attornment 新拥有人承认书
<cC 0l-= attributable profit 可归属利润
Fh2$,$
2 attributable share value 可归属股份价值
06hzCWm# Auckland Stock Exchange 奥克兰证券交易所
gz{~\0y auction 拍卖
ly,3,ok auctioneer 拍卖商
5Q_ T=TL audit 审计；核数
- P I$SA, Audit Commission 审计署
KDx~ ^OO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Zp5;=8wa; 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〕
2|="!c8K audit review 帐目审查
<P)U Ggd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;Y/{q B! audited account 审计帐目；经审计的帐目
l,z#
: k audited annual account 经审计的周年帐目
vTrjhTa\ audited balance sheet 经审计的资产负债表
ZkbaUIQ auditor 核数师；核数主任；审计师
(_: k s auditor's certificate 核数师证明书；审计师证明书
<d2?A}< auditor's report 核数师报告；审计师报告
q.
i2BoOd Aussie bond 澳元债券
DV={bcQ austerity budget 紧缩预算
x#wkODLqi Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T {9pN f- Australia All Ordinaries Index 澳洲所有普通股票指数
/g|H?F0 Australian Dollar [AUD] 澳元
X<pg^Y0 Australian Options Market 澳大利亚期权市场
f W /G_ Australian Securities Commission 澳洲证券事务监察委员会
/(/Z ~J[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
, `4chD Australian Stock Exchange 澳大利亚证券交易所
pKSn
3-A Austrian Schilling [ATS] 奥地利先令
2Fi ~GY_ authentication 认证；鉴证
N^G
$:GC authority to purchase 委托购买证；委购书
zWN/>~}U \ authorization 认可；核准；授权；授权书
j` fQN authorization by direction 指示授权
HR.^
y$IE authorization by instruction 指令授权
X# 62 5h authorization by warrant 令状授权
C*+gQeK authorization of unit trust 单位信托的认可
n y(`An authorized agent 指定代理人
:v=^-&t authorized capital 法定资本
o'oA.'ul authorized clerk 出市员
% oPt],> authorized dealer 认可交易商
x,U '!F authorized financial institution 认可财务机构
A* 1-2 authorized fund 认可基金
Ry$zF~[ authorized fund house 获授权的基金公司；认可基金公司
$)HD`E authorized institution 认可机构
uX.^zg]}% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i~};5j( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
RA%=_wPD
+ authorized insurer 获授权保险人；获认可承保人
>
whcZ.8 authorized investment 特准投资项目
oFO)28Btv authorized person 获授权人
w^ AY= Fc authorized representative 获授权代表
iMT[s b authorized share capital 法定股本
Yk;-]qi7 automated quotation system 自动报价系统
)bd)noZi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J?oI%r7^ 自动交易系统〔香港期货交易所有限公司〕
e_<'zH_1 automatic adjustment mechanism 自动调整机制
bv&#ay 7 automatic adjustment system 自动调整系统
Az+k8= ? Automatic Clearing House 自动票据交换所
mp !S<m automatic exchange rates accumulation system 自动化汇率累集系统
S7B7'[ru Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
p#\JKx automatic teller machine [ATM] 自动柜员机
KQf=t0Z=Ce autopay 自动转帐
yt5 Sy available assets 可用资产
pmWt7 } available fiscal reserve 现存财政储备
xJ$/#UdP available profit 可用利润
Q.U
wtH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*]7$/%. D average 平均；平均数；海损
Y94 ^mt- average basic salary 平均基本薪金
X7 bS{GT average consumer expenditure 平均消费开支；一般消费开支
3P.v#T Est average cost 平均成本
zu,F 0;De average cost of land production 增辟土地平均成本
l.@v@T(/ average daily turnover 平均每日成交额
wHT]& fZ average daily wage rate 平均每日工资率
d3[O!4<T average expenditure pattern 平均开支模式
K9HXy*y49 average growth rate 平均增长率
f-!P[6bY average net fixed assets 固定资产平均净值
C E|iu!-4 average of relatives 相对价格平均数
Ah? ,9r=U average price 平均价格
[ ,&O average propensity to consume 平均消费倾向；一般消费倾向
A_4.>g average propensity to save 平均储蓄倾向；一般储蓄倾向
JK/gq}c average rate 平均率
>p`ZcFNs" average revenue 平均收入；平均收益
NT0 im% average stock 平均库存；平均存货
TwI'}J|w average yearly rent 平均年租
= pCO1<wR avoidance of double taxation 避免双重课税
sQXj?5! avoidance of tax 避税
