A:
Nl{on"il A share Ａ股；甲类股份
&]c7<=`K" abatement of tax 减税；减扣免税额
cN)noGkp ABN AMRO Bank N.V. 荷兰银行
H+Q _%%[N above-the-line expenditure 线上项目支出；经常预算支出
&CfzhIi*! above-the-line receipt 线上项目收入；经常预算收入
XL(2Qk ABSA Asia Limited 南非联合亚洲有限公司
oB+@05m8 absolute change 绝对数值变更
pH0MVu(W absolute expenditure 实际开支
v&` n}lS absolute guideline figure 绝对准则数字
^{-Z 3Yxd absolute interest 绝对权益
TH+TcY q O absolute order of discharge 绝对破产解除令
CDDEWVd absolute profit margin 绝对利润幅度
hxGo~<. : absolute value 实值；绝对值
`[tYe < absolutely vested interest 绝对既得权益
GGFrV8 absorbed cost 已吸收成本；已分摊成本
Z
FIgKWZ' absorption 吸收；分摊；合并
7Ur'@wr absorption rate 吸收率；摊配率；分摊率
{tnhP^C3> ACB Finance Limited 亚洲商业财务有限公司
:kucDQE({? acceptable form of reciprocity 合理的互惠条件
Qq\hD@Z| acceptable rate 适当利率；适当汇率
U"K%ip:Wd acceptance agreement 承兑协议
u)l[*";S acceptance for honour 参加承兑
&>XSQB(&% acceptor 承兑人；接受人；受票人
kqLpt acceptor for honour 参加承兑人
[O6JVXO> accident insurance 意外保险
"mcuF]7F Accident Insurance Association of Hong Kong 香港意外保险公会
_61tE accident insurance scheme 意外保险计划
Q>\9/D jUp accident year basis 意外年度基准
0|? DA12Z accommodation 通融；贷款
;AT~?o`n accommodation bill 通融票据；空头票据
t s=+k/Z accommodation party 汇票代发人
K ?V'
?s account balance 帐户余额；帐户结余
wA6<Buj D account book 帐簿
w eIlWxy account collected in advance 预收款项
)lVplAhZD account current book 往来帐簿
;z i4W1 account of after-acquired property 事后取得的财产报告
OP DRV\ account of defaulter 拖欠帐目
q_:B=w+bC account payable 应付帐款
-J++b2R\% account payee only [A/C payee only] 只可转帐；存入收款人帐户
EyV 6uk~ account receivable 应收帐款
Y>K3.*. account receivable report 应收帐款报表
;* e$k7}F account statement 结单；帐单；会计财务报表
I0sw/,J/Z account title 帐户名称；会计科目
8FBXdk?A accountant's report 会计师报告
gR k+KGKn< Accountant's Report Rules 会计师报告规则
_"qX6Jc accounting and auditing procedure 会计与审计程序；会计与核数程序
*w 1R> Accounting Arrangements 《会计安排》
h8HA^><Xr accounting basis 会计基础
z4(Q.0x7 accounting by Official Receiver 破产管理署署长呈交的帐目
\p!mX| Accounting Circular 《会计通告》
)(`,!s,8) accounting class 会计类别
T2k# "zD accounting date 记帐日期；会计结算日期
w5mSoK b accounting for money 款项核算
}vQ Y+O Accounting Officer 会计主任
/x&52~X5- accounting period 会计报告期；会计期
wdEQB-dA accounting policy 会计政策；会计方针
/^Zgv -n accounting practice 会计惯例
0+_:^z accounting principle 会计准则
yzz(<s:o/ accounting record 会计记录
P L*kjrLu7 accounting report 会计报告
vrXNa8,L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d~O)mJ
J Accounting Society of China 中国会计学会
2tdr1+U?g accounting statement 会计报表
;5=5HYx% accounting system 会计制度；会计系统
`wLMJ,@f. accounting transaction 会计事项；帐务交易
WOf *1C accounting treatment 会计处理
](^BQc accounting year 会计年度
iR4!X() accretion 增值；添加
FdmoR; accrual 应计项目；应累算数目
)>WSuf
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K$ ~Ja accrual basis accounting 应计制会计；权责发生制会计
\@*D;-b accrue 应累算；应计
fngk<$lvg accrued benefit 应累算利益
YXTd^M~@D accrued charges 应计费用
[f-<M@id/ accrued cumulative preference share dividend 应累算的累积优先股股息
> ^d+;~Q; accrued expenses 应累算费用
.KE2sodq accrued interest payable 应付利息；应计未付利息
c +]5[6 accrued interest receivable 应收利息；应计未收利息
EN~ha:9 accrued right 累算权益
EP]O J$6I accruing profit 应累算的利润
= k>ygD_ accumulated fiscal reserve 累积财政储备
2(NN QU@Uz accumulated profit 累积利润；滚存溢利
_<;wes tq accumulated reserve 累积储备
{@3p^b*E)1 accumulation of surplus income 累积收益盈余
8S g :HU\ acquired assets 既得资产
> 0NDlS%Q: acquisition 收购；购置；取得
tf q; KR acquisition cost 购置成本
?L6ACi`9 acquisition expenses 购置费用
qeoj acquisition of 100% interest 收购全部股权
r!O4]j_3 acquisition of control 取得控制权
;O * o acquisition of fixed assets 购置固定资产
7a'@NgiGg acquisition of shell “买壳”
m *H6\on: acquisition price 收购价
aZYs?b>Gm act of God 天灾
{#uf#J| acting partner 执事合伙人
5\P3JoH:Yg active market 买卖活跃的市场；交投畅旺的市场；旺市
y
;T=u(} active partner 积极参与的合伙人
M9dUo7 active trading 交投活跃
I=wA)Bli1p actual circulation 实际流通
DX@*lM actual cost 实际成本
N+0 `Jm actual expenditure 实际开支；实际支出
<!.Qn
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5SmgE2 } actual market 现货市场
&oqzQ+H actual price 现货价；实际价格
UNd+MHE74I actual profit 实际利润
St~a/L q6 actual quotation 实盘；实际价位；实际报价
%%Z|6V74 actual year basis 按实际年度计算
>PK\bLEo actuals 实货
(% f2ZNen actuarial investigation 精算调查
(= ,w$ actuarial principle 精算原则
+#0,2 wR# actuarial report 精算师报告
ttC+`0+H Actuarial Society of Hong Kong 香港精算学会
~:lN("9OI actuarial valuation 精算师估值
mRC6m
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\j3XT} ad referendum agreement 暂定协议；有待覆核的协定
7Ys\=W1 ad valorem duty 从价税；按值征税
P*sb@ y>}O ad valorem duty system 从价税制
)K^5 +oC17 ad valorem fee 从价费
+UC - ad valorem tariff 从价关税
A]"IQ- additional allowance 额外免税额
1r;. r| additional amount for unexpired risk 未过期风险的额外款额
<M oKTP-< additional assessable profit 补加应评税利润
? *)wQZt; additional assessment 补加评税
8gI~x .k` additional commitment 额外承担
:p,DAt} additional commitment vote 额外承担拨款
Zp*0%x!e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F
B7.b additional dependent parent allowance 供养父母额外免税额
7Yd]#K{$ additional provision 额外拨款
{pW(@4U additional stamp duty 附加印花税
/ qo`vk A additional tax 补加税罚款；补加税款
[P?.( * Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[ZkK)78}k adjudged bankrupt 被裁定破产
[X|KXlNfm adjudicated bankrupt 裁定破产人
!^<%RT9@| adjudication fee 裁定费；评定印花税额手续费；评估契据费
} X [wWH adjudication of bankruptcy 裁定破产；宣告破产
h$eVhN &Vv adjudication of insolvency 裁定无力偿还债务
oN6 '% adjusted actual 经调整的实数；调整后的实数
CN F3".a adjusted current assets 经调整的流动资产；调整后的流动资产
#9) D.d|5 adjusted figure 经调整的数字；调整后的数额
$f]dL}; adjusted liabilities 经调整的负债；调整后的负债
YXWlg %s adjusted loss 经调整的亏损；调整后的亏损
J`4{O:{4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
KF4}cM=.5 adjusted profit 经调整的利润；调整后的利润
V;-YM W adjusted surplus 经调整的盈余额；调整后的盈余额
m^Xq<`e"< adjusted value 经调整的价值；调整后的价值
@G;\gJT* adjustment 调整；修订；理算〔保险〕
2
.)`8 |c9 adjustment centre 调剂中心
2 pQdDbm adjustment lag 调整过程的时间差距；调整时差
C [h^bBq adjustment mechanism 调整机制
W6[# q%o adjustment of loss 亏损调整
z?i{2Fz6 adjustment process 调整过程；调整程序
X6g{qz Hg_ adjustment range 调整幅度
V}UYr Va#9 administered exchange rate 受管制汇率
!K$qh{n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JHZ`LWq administration expenses 行政费用
|yd Oi& administration fee 手续费；行政费
>*aqYNft administration in bankruptcy 破产管理
9F ^rXY. administration order 遗产管理令
UjI -<| administrator 管理人；遗产管理人
G*l kVQ6? administrator of the estate 遗产管理人
SYsbe 5j admission of debt 债项承认书
!Cv:,q admission of proof 接纳债权证明
N N;'QiE advance 放贷款项；垫付款项；预支款项；预付款项
]aF!0Fln~ advance account 暂支帐目；预付款帐户
=-U8^e_Y advance compensation 预付补偿金
YKT =0 advance from shareholder 股东垫款
IJt8 *
cw advance pending reimbursement 预支以待日后付还
Z#P:C":e advanced economy 先进经济体系
-N]%) Hy advancement 预付；预付财产
l
/\n7: advances warrant 垫款令
p:n.:GZ =y advancing 贷出
EsR$H2" adverse balance 逆差
'6&a8 &: adverse exchange 逆汇
X}s}E
;v9 advertisement addressed to shareholders 在报章刊登的致股东通告
Y +9 OP advice for collection 托收通知书
j\S}TaH0e advice of drawing 提款通知书；汇票通知书
+P?^Yx0d advice of payment 付款通知
u4UQMj|q Advisory Committee [Securities and Futures Commission]
rFPfT pS 谘询委员会〔证券及期货事务监察委员会〕
\h }a?T6 Advisory Committee on Diversification 经济多元化谘询委员会
P,@ :?6 affidavit 誓章；遗产申报誓章
$rG~0 affidavit of no receipt 述明无收款的誓章
GE{u2<%@ affiliate 联号；联营公司；附属公司
atA:v3 " affiliated company 附属公司；联号；联营公司
s,|s;w*. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~Uz1()ftz affordability 负担能力
:UgCP ~Y African Development Bank [AfDB] 非洲开发银行
x YGB{g ] after-acquired property 事后取得的财产
$ }D9)&f; after-hours dealing 市后交易
yx t ` after-tax profit 税后盈利；税后利润；税后溢利
oI6l ` K$ agency agreement 代理协议
iHB1/ agency expenses 代理机构的开支
e:&(y){n( agency fee 代理费
09psqXU@I Agency Law 《代理法》
}L1 -2 agent 代理人；承销人
N $i|[>`j agent of company 公司代理人
`>mT/Rmb@ agent's fee 代理人费；经纪费
v3vQfcxR aggregate 总计；总数；总体数字
hD5G\ TR. aggregate amount 总款额；总额
`K o6;s# aggregate assets and liabilities 总体资产与负债
rcWr0q aggregate at constant price 按固定价格计算的总体数字
Jm l4EW7 aggregate demand 总需求
ED+tVXyw aggregate gross position 总持仓量
k5%:L2F O aggregate limit 总限额
M!e$h?vB aggregate of salaries tax 合计薪俸税
&b#O=LF aggregate performance 总体表现；总体业绩
))qOsphN aggregate supply 总体供应
z` :uvEX0 aggregate surplus 总盈余
=U_WrY<F aggregate total 整体总额
SqF9#& F aggregate value 总值；合计价值
9<ev]XaS l aggregated basis 合计基准
rprtp5C g aggregated net chargeable income 合计应课税入息实额
(gn)<JJS} aggregation 合并计算；合计；总和
f q"<= aggregation of incomes of husband and wife 夫妇入息合并计算
mz~aSbb| aggregation of property 财产的总和
i9FH Eu_ agio 差价；贴水
0WjPo 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》
eaI!}#>R + Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P{-f./(JD 《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》
FB-_a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.Y"H{|]Mnh 《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》
KF#,Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3'H 1T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
y~cDWD <h agreement for a settlement 授产协议
C)r!;u)AZH agreement for assignment 转让协议
D/$$"AT agreement for sale 售卖协议；买卖协议
f.4 m6"1 agreement for sale and purchase 买卖协议
f;k'dqlv agreement for the payment of interest 支付利息协议
> %~%O`+ agreement for the repayment of money 还款协议
*Hnk,?kPq agreement of reinsurance 再保险协议
RU1+ - Agricultural Bank of China 中国农业银行
\v'\
Ea~ air passenger departure tax 飞机乘客离境税
Q]q`+ Z65 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1qw*mV;W)_ airport tax 机场税
]i3 1@O alcohol duty 酒精税
YRy5.F%? alienation 让与；让渡；转让
$RYsqX\v alimony 生活费；赡养费
CqRG !J All Ordinaries Index [AOI] 所有普通股指数
V*m@Rs!)2 all risks 全险；综合险
G @O~*k1v All Sales Record for Stock Market 《股票市场成交报告》
]y:ez8RFPU Allied Capital Resources Limited 新联财务有限公司
q~^qf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nbpGxUF`] allocation letter 拨款信件
h7( R/R f allocation of fund 分配款项；预留款项
p)$DpNL% p allocation of profit 利润分配；溢利分配
i5>]$j1/ allocation warrant 拨款令
F|3 =Cl allotment 分配；配股
U/e$.K3v allotment notice 股份配售通知；配股通知
"1P>,\Sjg allotment of shares 股份分配
]0VjVU- allowable 可获宽免；免税的
?~;8Y=O allowable business loss 可扣除的营业亏损
XL/?v"
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` R;6]/I? allowance 免税额；津贴；备抵；准备金
gsqpQq7 allowance for debts 债项的免税额
yJ(p-3O5 allowance for depreciation by wear and tear 耗损折旧免税额
c teUKK.|) allowance for funeral expenses 殡殓费的免税额
uHv9D%R allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Hvn{aLa. allowance for repairs and outgoings 修葺及支出方面的免税额
^b{w\HZ allowance to debtor 给债务人的津贴
Wn(pz)+Y alteration of capital 资本更改
_oB!-# alternate trustee 候补受托人
w+P?JR!)+ amalgamation 合并
)>] ~ Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Wb_'X |"u ambit of charges 征税范围；收费范围
Wgt[ACioN amended valuation 经修订的估值
36<PI'l#~ American Commodities Exchange 美国商品交易所
C>d_a;pX American Express Bank Limited 美国运通银行
z8SrZ#mg American Stock Exchange 美国证券交易所
+w
;2k w amortization 摊销
A{5^A)$ amount due from banks 存放银行同业的款项
GgoPwl#{ amount due from banks abroad 存放海外银行同业的款项
]vJ]
i <|b amount due from holding companies 控股公司欠款
J!$q"0G'WT amount due from local banks 存放本港银行同业的款项
XN wZSW amount due to banks 银行同业的存款
.kl _F7 amount due to banks abroad 海外银行同业的存款
rpk
)i:k\ amount due to holding companies 控股公司存款
U{ 2[n F amount due to local banks 本港银行同业的存款
{ XN"L3A amount due to outport banks 外埠银行同业的存款
[>IAS> amount for note issue 发行纸币的款额
m '))prl amount of bond 担保契据的款额
?N
6'*2{NT amount of consideration 代价款额
=tJ}itcJ ' amount of contribution 供款数额
pq 4/>WzE amount of indebtedness 负债款额
87Sqs1>cw amount of principal of the loan 贷款本金额
cr{; gP amount of rates chargeable 应征差饷数额
E,]G Ek amount of share capital 股本额
9'tElpDJ6# amount of sums assured 承保款额
o1j_5c
PS amount of variation 变动幅度
CzF#feTA amount of vote 拨款数额
s3+ ^q amount payable 应付款额
. ^<4] amount receivable 应收款额
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$p/% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}n+#o!uEf analysis 分析
6]=$c<. & ancillary risk 附属风险
v ZHm' annual account 周年帐目；周年帐目报表；年度决算；年结
de?Bn+mvi. annual accounting date 年结日期
]]\\Y|0 annual allowance 每年免税额；年积金；年度津贴；年津
3d qj:4[f annual balance 年度余额
,k*g `OTW annual disposable income 每年可动用收入
Hshm;\' annual estimates 周年预算
tpJe1 J< annual fee 年费
&-Bw7v annual general meeting 周年大会
l-Hp^|3Wq annual growth rate 年增率；每年增长率
ggr\n Y annual long-term supplement 长期个案每年补助金
PVGvj c annual pensionable emolument 可供计算退休金的年薪
n+db#qAj5 annual report 年报
lKo07s6u Annual Report on the Consumer Price Index 《消费物价指数年报》
b ~khb!] annual return 周年报表；周年申报表；每年报税表格
IXp (Aeb Annual Return Rules 《周年报表规则》
qV OlU H annual review of consumer prices 每年消费物价回顾
sLGut7@Sg annual roll-forward basis 逐年延展方式
#{]X<et annual salary 年薪
n%o"n?e annual statement 年度报表；年度决算表
eIEr\X4\~~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F;Q8^C0e*c annuitant 年金受益人
O1+ 2Z\F annuity 年金
[b-wak})aD annuity contract 年金合约
j'#Y$d1. annuity on human life 人寿年金
kY8aK 8M antecedent debt 先前的债项
/Ulv/Thl ante-dated cheque 倒填日期支票
v(+9& anticipated expenditure 预期开支
>z'kCv anticipated net profit 预期纯利
_e %jM[ anticipated revenue 预期收入
Ccmo(W+0 anti-inflation measure 反通货膨胀措施
}g1V6 `8& anti-inflationary stance 反通货膨胀立场
% #!`>S)O apparent deficit 表面赤字
6Z:<?_p%7g apparent financial solvency 表面偿债能力
q*,g apparent partner 表面合伙人
(E v/R%Z application for personal assessment 个人入息课税申请书
wAC*D=Qj application of fund 资金应用
$Hr
qX?&r application to release as liquidator and to destruct the books of accounts and documents
o`hVI*D 申请免除清盘人职务及毁灭帐簿与文件
iElE-g@Ws appointed actuary 委任精算师
P4x Q:$2! appointed auditor 委任核数师；委任审计师
? Xb8B5 appointed trustee 委任的受托人
j]uL 9\> appointer 委任人
|{ E\ 2U apportioned pro rata 按比例分摊
T %
apportionment 分配；分摊
ys+ AY^/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
' +6H= Qn apportionment formula 分摊方程式
Z5 lE*z apportionment of estate duty 遗产税的分摊
bL: !3|M appraisal 估价；评估
g4(vgW OW` appreciable growth 可观增长
p IKQx5; appreciable impact 显着影响
"pdq_35 appreciable increase 可观增长
W,<P]) appreciation 增值；升值
v s3px1Xe# appreciation against other currencies 相对其他货币升值
Bnju_)U5) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V=)0{7-9 appreciation tax 增值税
) 24c( appropriation 拨款；拨用；拨付
A=LyN$ % appropriation account 拨款帐目
%A@ Q %l6 Appropriation Bill 拨款法案
XH_XGzBQS appropriation-in-aid system 补助拨款办法
VqzcTr]_ approved assets 核准资产
AS;E O[Vn approved basket stock 认可一篮子证券
0G-M.s}A approved budget 核准预算
J x# r approved charitable donation 认可慈善捐款
OF^:_%c/ approved charitable institution 认可慈善机构
g`6 _Ao8 approved currency 核准货币；认可货币
{U:c95#.!S approved estimates 核准预算
qDR`)hl e approved estimates of expenditure 核准开支预算
Y|eB;Dm1q approved overseas insurer 核准海外保险人
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Zgcg approved overseas trust company 核准海外信托公司
m&EJ @,H approved pooled investment fund 核准汇集投资基金
';g]! XsY) approved provident fund scheme 认可公积金计划
PP \nR
@ approved provision 核准拨款
mK!73<p_ approved redeemable share 核准可赎回股份
jfxW9][ approved regional stock 认可地区性证券
E^uWlUb{ approved retirement scheme 认可退休金计划
7M~w05tPh approved subordinated loan 核准附属贷款
+}IOTw" O` arbitrage 套戥；套汇；套利
}yde9b?F arbitrageur 套戥者；套汇者
>heFdKq1 arbitrary amount 临时款项
a <-'4D/ arrangement 措施；安排；协定
]#n,DU}V arrears 欠款
nJ !`^X5I arrears of pay 欠付薪酬
qA4w*{JN arrears of revenue 逾期未收税款；逾期未收的帐项
W0vdU; ?% articles of association 组织章程；组织细则；组织章程细则
3B }Oy$p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
< I}O_:% ascertainment of profit 确定利润
+9S_H( "Asia Clear" “亚洲结算系统”
! } u '% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
crV2T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YQU #aOl Asian Development Fund [ADF] 亚洲发展基金
ET ;=o+\d Asian dollar bond 亚洲美元债券
d,r%LjNI Asian dollar market 亚洲美元市场
{-2 8% Asian dollar rate 亚洲美元利率
P'^#I[G' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&"^,Ubfcn" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m"MTw@}SJ; asked price 沽盘；喊价；索价；卖方报价
v!oXcHK/ assessable income 应评税入息
Dps0$f c assessable loss 应评税亏损
J1, \Q< assessable profit 应评税利润
01md@4NQ assessable value 应评税值
? n$;l-m[ assessed profit 估定利润
l56 D?E8 assessed value 经评估价值
Hu"?wZj assessment 评税；评定；估价；评税单
2Z3c` /k assessment number 评税编号；估价编号
B>dXyo assessment of additional tax 补加税评税
CO25 assessment of performance 业绩评估；实绩评价
XdKhT61 8G Assessor 评税主任
8$ SA"c) asset price bubbles 资产价格泡沫
(+' *_
asset-backed securities 具资产保证的证券
iV8j( HV assets accretion 资产增值
G813NoS o assets and liabilities 资产与负债
l1 X& Nw1W assets betterment statement 资产递增表；资产改进表
Etk`>,]Y>y assets lending 实物放款；有抵押贷款
zY@|KV"^r assets of the company passing on the death 死者去世时转移的公司资产
1b)^5U ; assets pledged as security for liabilities 用作负债抵押的资产
:OC`X~}Rc assets portfolio 资产投资组合
'%&i #Eb assets price 资产价格
<a@'Pcsk assets quality 资产质素
;U6z|O7L assets realization 资产变现
1-.UkdZ} assets refinancing arrangement 资产再集资安排
X|Gsf=
1S assets securitization 资产证券化
e<_p\LiOS assets situated outside Hong Kong 在香港以外地方的资产
ocwh*t)<k assets stripping 削减资产；拆卖资产
wIi_d6? assets value 资产值
2=pVX assignee 承让人
)*[3Imq/ assignment 转让；转让书；转让契
S<Zb>9pl assignment of interest 权益转让
w!{g^*R+! assignment of letters patent and trade mark 专利证书及商标转让
v1 h*/#
assignment of property 物业转让；物业转让书
K8 Y/sHl assignment right 转让权
j(Tt-a("z assignor 转让人
pVTx# rY associate 有联系的人；有关连人士；相联者；合伙人；联系人
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<; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P$MAURFm associate member 附属会员
Y rb[:;Y associated body corporate 相联法人团体
a =LjFpv/] associated company 相联公司；联属公司
rYI9?q associated corporation 相联法团
^:Vw blv( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tWkD@w`Lnn 公认会计师公会〔英国〕
$E;`Y|r%WK Association of Futures Exchange Brokers 香港期货经纪协会
q5il9*)d ( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V!=1 !"}OG association of underwriters 承保人组织
tA?P$5?-* assumption of control 接管
_1w?nN' assurance 担保；保险；转易；转易书
2J;h}/!H assurance of interest 权益的转易
Q/T\Rr_d at 19XX price 按一九ＸＸ年价格计算
Yc+0 OBH[ at a discount 按赔价计算；按贴水价格计算；打折扣
#`P4s >IL1 at a premium 按溢价计算；按升水价格计算
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Bds at call 通知付款；按通知
{b4+ Yc at constant market price 按固定市价计算
(dO, +~ at constant price 按固定价格计算
,@2 d <d] at cost 按成本计算
`.PZx %= at current market price 按当时市价计算；按现时市价计算
ax7]>Z=%d" at current price 按当时价格计算；按现时价格计算
N~H 9 |CX at factor cost 按要素成本计算；按生产要素成本计算
PfTjC"`, at money-of-the-day price 按付款当日价格计算
$N[-ks2 {@ at or better 按指定或较佳价位〔买卖指令〕
Y$8
> fv at par 按面值计算；平价
E7E>w#T5 at sight 见票即付
Jt6~L5[_s at the close 按收市盘
X5 kIM\ at the opening 按开市盘
;5tSXgGw7 attestation 见证；见证条款
D@T>z; at-the-money option 平价期权
Q>s> @hw attorney 受权人；受托代表人
oWGtKtDhH attornment 新拥有人承认书
J [fjl 6p attributable profit 可归属利润
Fil HpnQCt attributable share value 可归属股份价值
W.h6g8|wx Auckland Stock Exchange 奥克兰证券交易所
CA[-\>J7y auction 拍卖
N NC@?A7 auctioneer 拍卖商
P E1F3u>O audit 审计；核数
hz8Y2Ew Audit Commission 审计署
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N_TWT&o4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9kj71Jp&} audit review 帐目审查
l%h0x*?$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wkm;yCF+ audited account 审计帐目；经审计的帐目
Mfjj+P audited annual account 经审计的周年帐目
pQc5'*FKd audited balance sheet 经审计的资产负债表
WTi 8 auditor 核数师；核数主任；审计师
OF^v;4u auditor's certificate 核数师证明书；审计师证明书
F$Q( 2:w auditor's report 核数师报告；审计师报告
F )4Y;;# Aussie bond 澳元债券
& mj98 austerity budget 紧缩预算
{<7!=@j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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(Ab +1b Australia All Ordinaries Index 澳洲所有普通股票指数
+o)o 4l%3 Australian Dollar [AUD] 澳元
j["b*X`8G Australian Options Market 澳大利亚期权市场
d[ql7 Australian Securities Commission 澳洲证券事务监察委员会
R[ >fT}Lo Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!K;\{/8 Australian Stock Exchange 澳大利亚证券交易所
+5( #~ Austrian Schilling [ATS] 奥地利先令
B5"( NJ; authentication 认证；鉴证
X&sXss<fO% authority to purchase 委托购买证；委购书
"#x<>a )O\ authorization 认可；核准；授权；授权书
" SkTVqm authorization by direction 指示授权
?.#?h>MS{s authorization by instruction 指令授权
M{$EJS\d= authorization by warrant 令状授权
d *ch.((- authorization of unit trust 单位信托的认可
Y UdCrb9F authorized agent 指定代理人
8:c[_3w authorized capital 法定资本
_+%RbJ~H authorized clerk 出市员
FCxLL")) authorized dealer 认可交易商
_W]qV2j authorized financial institution 认可财务机构
L 1=HD authorized fund 认可基金
+VSJve | authorized fund house 获授权的基金公司；认可基金公司
\v b U| a authorized institution 认可机构
*9((X,v@/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ej dY h $ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}6 SfI; authorized insurer 获授权保险人；获认可承保人
f Co- ony authorized investment 特准投资项目
Ht, _<zP; authorized person 获授权人
q h;ahX~ authorized representative 获授权代表
_y{z%- authorized share capital 法定股本
w[@>k@= automated quotation system 自动报价系统
7!Z\B-_, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-M Z LkS U 自动交易系统〔香港期货交易所有限公司〕
6tXx --Nh automatic adjustment mechanism 自动调整机制
jt-C y automatic adjustment system 自动调整系统
P]A>"-k Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
a]^hcKo4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K@lZuQ.1 automatic teller machine [ATM] 自动柜员机
nsWenf autopay 自动转帐
INZycNqm, available assets 可用资产
1qXqQA available fiscal reserve 现存财政储备
lquY_lrri available profit 可用利润
^Nl)ocHv! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*het_;)+{ average 平均；平均数；海损
q B-9&X average basic salary 平均基本薪金
cwi HHf> average consumer expenditure 平均消费开支；一般消费开支
;= piJ%k average cost 平均成本
U^<\'` average cost of land production 增辟土地平均成本
BU-+L}-48 average daily turnover 平均每日成交额
N|pjGgI
average daily wage rate 平均每日工资率
S\2QZ [u
average expenditure pattern 平均开支模式
txM R[o_ average growth rate 平均增长率
&R QQVki3 average net fixed assets 固定资产平均净值
%''z~L zJ8 average of relatives 相对价格平均数
rug^_d =B average price 平均价格
K 8CjZpzq average propensity to consume 平均消费倾向；一般消费倾向
'vKB] /e; average propensity to save 平均储蓄倾向；一般储蓄倾向
Q7oJ4rIP average rate 平均率
Q*|O9vu'D average revenue 平均收入；平均收益
AA& 398F average stock 平均库存；平均存货
ncS.~F average yearly rent 平均年租
b(wzn`Z%Et avoidance of double taxation 避免双重课税
Z(LDA ZG avoidance of tax 避税
