A:
)WNzWUfn=z A share Ａ股；甲类股份
)B"jF>9)[ abatement of tax 减税；减扣免税额
Kr gFKRgGj ABN AMRO Bank N.V. 荷兰银行
[+2[`K
c] above-the-line expenditure 线上项目支出；经常预算支出
o[Q MT P above-the-line receipt 线上项目收入；经常预算收入
[M ]
ABSA Asia Limited 南非联合亚洲有限公司
?PuBa`zDE absolute change 绝对数值变更
}eCw6 absolute expenditure 实际开支
:C(=&g<]D absolute guideline figure 绝对准则数字
b|l:fT?& absolute interest 绝对权益
dyz2.ZY~2 absolute order of discharge 绝对破产解除令
6 a(yp3 absolute profit margin 绝对利润幅度
kyR:[+je absolute value 实值；绝对值
g0xuxK;9c absolutely vested interest 绝对既得权益
l%k\JY- absorbed cost 已吸收成本；已分摊成本
9vuyv*-}e absorption 吸收；分摊；合并
[%"|G9 absorption rate 吸收率；摊配率；分摊率
\(?rQg@U ACB Finance Limited 亚洲商业财务有限公司
xK *b1CB acceptable form of reciprocity 合理的互惠条件
9&-dTayIz acceptable rate 适当利率；适当汇率
sXL q*b? acceptance agreement 承兑协议
7Haa;2
T' acceptance for honour 参加承兑
BRw .]&/ acceptor 承兑人；接受人；受票人
[owW iN4`s acceptor for honour 参加承兑人
a@_4PWzF: accident insurance 意外保险
"@e3EX7h Accident Insurance Association of Hong Kong 香港意外保险公会
Zi *2nv ' accident insurance scheme 意外保险计划
y;35WtDVb accident year basis 意外年度基准
ep A:v|S accommodation 通融；贷款
7-b d9uVK accommodation bill 通融票据；空头票据
$ SlIr<'*" accommodation party 汇票代发人
H4WP~(__ account balance 帐户余额；帐户结余
t URu0`]( account book 帐簿
LC,F
<>w1 account collected in advance 预收款项
]J1dt N= account current book 往来帐簿
qzYwt]GNS account of after-acquired property 事后取得的财产报告
"3X2VFwoJ account of defaulter 拖欠帐目
^h(ew1: account payable 应付帐款
lUOF4U&r account payee only [A/C payee only] 只可转帐；存入收款人帐户
hE-h`'ha` account receivable 应收帐款
qmkAg }2 account receivable report 应收帐款报表
L O}@dL account statement 结单；帐单；会计财务报表
:i0uPh\0 account title 帐户名称；会计科目
>~''&vdsk\ accountant's report 会计师报告
{ BP{C=p Accountant's Report Rules 会计师报告规则
OV1_|##LC accounting and auditing procedure 会计与审计程序；会计与核数程序
iFd+2S% Accounting Arrangements 《会计安排》
LK{*sHi$ accounting basis 会计基础
I,E?h? 6Y accounting by Official Receiver 破产管理署署长呈交的帐目
D#_3^Kiawj Accounting Circular 《会计通告》
7BE>RE=) accounting class 会计类别
!S$:*5=& accounting date 记帐日期；会计结算日期
GA$V0YQX accounting for money 款项核算
=ElO?9 & Accounting Officer 会计主任
Ansk ,$
accounting period 会计报告期；会计期
4V{:uuI;f accounting policy 会计政策；会计方针
M92dZ1+6 accounting practice 会计惯例
]Z>}6! accounting principle 会计准则
W\>fh& !) accounting record 会计记录
QJZK|* accounting report 会计报告
.N,bI Qnj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fW{(lPx Accounting Society of China 中国会计学会
G4Q[Th accounting statement 会计报表
T.])diuvj- accounting system 会计制度；会计系统
pd:WEI
, accounting transaction 会计事项；帐务交易
B al`y accounting treatment 会计处理
4.k0< accounting year 会计年度
?qmRbDI accretion 增值；添加
X1DF*wI accrual 应计项目；应累算数目
1 XrO~W\= accrual basis 应计制；权责发生制
`"Jj1O@ accrual basis accounting 应计制会计；权责发生制会计
4 R#c hQ accrue 应累算；应计
DEBB()6, accrued benefit 应累算利益
RF`.xQ26= accrued charges 应计费用
a[>/h3 accrued cumulative preference share dividend 应累算的累积优先股股息
9 >= ;FY accrued expenses 应累算费用
uF X#`^r` accrued interest payable 应付利息；应计未付利息
>f|||H}Snw accrued interest receivable 应收利息；应计未收利息
"0V.V>-p accrued right 累算权益
kI,yU}<Fq accruing profit 应累算的利润
])[[ V!1 accumulated fiscal reserve 累积财政储备
t=BUN accumulated profit 累积利润；滚存溢利
KKb,d0T[ accumulated reserve 累积储备
#%pI(,o= accumulation of surplus income 累积收益盈余
B |5]Jm] acquired assets 既得资产
&9.C l;I acquisition 收购；购置；取得
/Y/UM3/ acquisition cost 购置成本
=%BSKSG. acquisition expenses 购置费用
X@ --m6- acquisition of 100% interest 收购全部股权
ML} J\7R acquisition of control 取得控制权
|O{m2Fi acquisition of fixed assets 购置固定资产
_jvxc'6 acquisition of shell “买壳”
-zCH**y%1 acquisition price 收购价
E 7W K
( act of God 天灾
t0( A4E acting partner 执事合伙人
MH
=%- S active market 买卖活跃的市场；交投畅旺的市场；旺市
$r^ GE active partner 积极参与的合伙人
a Fl;BhM active trading 交投活跃
+UC G0D actual circulation 实际流通
<!&[4-;fU actual cost 实际成本
g!|=%( G= actual expenditure 实际开支；实际支出
^8]NxV@l actual income 实际入息；实际收入；实际收益
I~[F|d> actual market 现货市场
n|6Ic,:[ actual price 现货价；实际价格
bc7/V#W actual profit 实际利润
>d(~# Z` actual quotation 实盘；实际价位；实际报价
]dF
,: 8 actual year basis 按实际年度计算
q?Cnav`DY actuals 实货
. zr-:L5{ actuarial investigation 精算调查
2ElJbN# actuarial principle 精算原则
,D5cjaX< actuarial report 精算师报告
FW;m\vu Actuarial Society of Hong Kong 香港精算学会
)n1_(; actuarial valuation 精算师估值
#F:p-nOq actuary 精算师
k}S :RK ad referendum agreement 暂定协议；有待覆核的协定
7( #:GD ad valorem duty 从价税；按值征税
pXtl
6K% ad valorem duty system 从价税制
<c*FCblv ad valorem fee 从价费
x" 7H5< ad valorem tariff 从价关税
t Cw<Ip additional allowance 额外免税额
y3vdUauOn additional amount for unexpired risk 未过期风险的额外款额
:Oy%a'w
additional assessable profit 补加应评税利润
4M^= nae additional assessment 补加评税
s'3
s^Dd additional commitment 额外承担
pk>^?MO additional commitment vote 额外承担拨款
HUcq% . additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!'Ak&j1:` additional dependent parent allowance 供养父母额外免税额
n #mA/H;wV additional provision 额外拨款
&g#@3e1> additional stamp duty 附加印花税
C:GK,?!Jn' additional tax 补加税罚款；补加税款
t1]K<>g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G%Bj hpL adjudged bankrupt 被裁定破产
3\AU 72- adjudicated bankrupt 裁定破产人
K:J3Z5 " adjudication fee 裁定费；评定印花税额手续费；评估契据费
<xup'n^7C adjudication of bankruptcy 裁定破产；宣告破产
L]yS[UN$ adjudication of insolvency 裁定无力偿还债务
9q)Kfz adjusted actual 经调整的实数；调整后的实数
GeI-\F7b adjusted current assets 经调整的流动资产；调整后的流动资产
]{!U@b adjusted figure 经调整的数字；调整后的数额
{M3qLf~z#C adjusted liabilities 经调整的负债；调整后的负债
/J ta^Bj adjusted loss 经调整的亏损；调整后的亏损
|U~<3.:m: 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
.GbX]?dN adjusted profit 经调整的利润；调整后的利润
57aXQ8u{ adjusted surplus 经调整的盈余额；调整后的盈余额
r=Gks=NX" adjusted value 经调整的价值；调整后的价值
E~,F adjustment 调整；修订；理算〔保险〕
q$p%ZefZ adjustment centre 调剂中心
T
_r :4JS adjustment lag 调整过程的时间差距；调整时差
z__EYh adjustment mechanism 调整机制
"33Fv9C#bK adjustment of loss 亏损调整
>/{@C adjustment process 调整过程；调整程序
ph QU D adjustment range 调整幅度
A_V] yP administered exchange rate 受管制汇率
-M~8{buxv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B{/R: Hm administration expenses 行政费用
Y)1PB+ administration fee 手续费；行政费
Q}`0W[a
~ administration in bankruptcy 破产管理
P|^f0Rw3. administration order 遗产管理令
~Io7] administrator 管理人；遗产管理人
#TeG-sFJg@ administrator of the estate 遗产管理人
?fiIwF) admission of debt 债项承认书
V08?-Iz$ admission of proof 接纳债权证明
$:BKzHm g advance 放贷款项；垫付款项；预支款项；预付款项
C7XxFh advance account 暂支帐目；预付款帐户
-O1>|y2rU advance compensation 预付补偿金
u&^b~# T advance from shareholder 股东垫款
jGJLSEe_ advance pending reimbursement 预支以待日后付还
C'G/AU advanced economy 先进经济体系
# Nk;4 :[ advancement 预付；预付财产
1 =r#d-\tR advances warrant 垫款令
Jk&3%^P{m advancing 贷出
3("_Z% adverse balance 逆差
;i8g41qjF adverse exchange 逆汇
Vl5`U'^qx advertisement addressed to shareholders 在报章刊登的致股东通告
^({})T0wu advice for collection 托收通知书
bhID#& advice of drawing 提款通知书；汇票通知书
8N !b>?? advice of payment 付款通知
H0:E(}@ Advisory Committee [Securities and Futures Commission]
o#;b 谘询委员会〔证券及期货事务监察委员会〕
J\/cCW-rF Advisory Committee on Diversification 经济多元化谘询委员会
$g@ =Z " affidavit 誓章；遗产申报誓章
1uG"f<TsR affidavit of no receipt 述明无收款的誓章
S\LkL]qx affiliate 联号；联营公司；附属公司
<
nXL affiliated company 附属公司；联号；联营公司
# ~#R - affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:X0k]p affordability 负担能力
zxJ]" N African Development Bank [AfDB] 非洲开发银行
2K<
8 after-acquired property 事后取得的财产
,kF1T, after-hours dealing 市后交易
c(J!~7 after-tax profit 税后盈利；税后利润；税后溢利
#eQJEajv5 agency agreement 代理协议
j:<n+:H C agency expenses 代理机构的开支
e_#._Pi agency fee 代理费
|P[w==AAf Agency Law 《代理法》
;P;-}u agent 代理人；承销人
vo`2\R. agent of company 公司代理人
]*v dS r-J agent's fee 代理人费；经纪费
t'VV>;-RO= aggregate 总计；总数；总体数字
3XL#0\im?s aggregate amount 总款额；总额
|h- QP#]/ aggregate assets and liabilities 总体资产与负债
Cf TfL 3(J aggregate at constant price 按固定价格计算的总体数字
'w!Cn> aggregate demand 总需求
OSlvwH%(EE aggregate gross position 总持仓量
V}bjK8$$ aggregate limit 总限额
Hcl(3> Jn2 aggregate of salaries tax 合计薪俸税
mlixIW2 aggregate performance 总体表现；总体业绩
?sab*$wG aggregate supply 总体供应
L wrUQ) aggregate surplus 总盈余
!Lgg Ik1 aggregate total 整体总额
M1 :uJkO. aggregate value 总值；合计价值
t5[ #x4
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I2TaT(e\ aggregated net chargeable income 合计应课税入息实额
`JOOnTenQ aggregation 合并计算；合计；总和
1|RANy aggregation of incomes of husband and wife 夫妇入息合并计算
{ WIJC ',Y aggregation of property 财产的总和
>XK
PTC5H agio 差价；贴水
IT(lF Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
j2ve^F:Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[ad@*KFxy3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Z8zmHc"IH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Iz sphBI 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ai:BEPKe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y' yH;M z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x gbJ2Mh agreement for a settlement 授产协议
mk1bcK9 agreement for assignment 转让协议
^oVs+ vC agreement for sale 售卖协议；买卖协议
0TCBQ~ " agreement for sale and purchase 买卖协议
ugo.@
agreement for the payment of interest 支付利息协议
qC}-_u7s agreement for the repayment of money 还款协议
iJ~Zkd agreement of reinsurance 再保险协议
>_e]C}QUr Agricultural Bank of China 中国农业银行
#z&& M"*a| air passenger departure tax 飞机乘客离境税
n1JRDw"e$$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
} E0,z airport tax 机场税
e}Cif2#d~ alcohol duty 酒精税
(5#nrF ] alienation 让与；让渡；转让
i;NUAmx alimony 生活费；赡养费
fF?z| All Ordinaries Index [AOI] 所有普通股指数
s~>d:' k7| all risks 全险；综合险
aa?w:3 All Sales Record for Stock Market 《股票市场成交报告》
|zR8rqBX; Allied Capital Resources Limited 新联财务有限公司
=; ^%(%Y{m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gg[WlRQK4A allocation letter 拨款信件
WX =Jl< allocation of fund 分配款项；预留款项
|(pRaiJ allocation of profit 利润分配；溢利分配
X *&[u7No allocation warrant 拨款令
[onGNq?# allotment 分配；配股
~Q?a|m V, allotment notice 股份配售通知；配股通知
;ado0-VQi' allotment of shares 股份分配
QrfG^GID allowable 可获宽免；免税的
f#?fxUH~ allowable business loss 可扣除的营业亏损
{7 $c8 i allowable expenses 可扣税的支出
.z
6fv allowance 免税额；津贴；备抵；准备金
3D` YZ#M allowance for debts 债项的免税额
\]=7!R Q\ allowance for depreciation by wear and tear 耗损折旧免税额
99}(~B allowance for funeral expenses 殡殓费的免税额
& @s!<9$W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oX0 D allowance for repairs and outgoings 修葺及支出方面的免税额
dE :+k/ allowance to debtor 给债务人的津贴
Ko;{I?c alteration of capital 资本更改
A3|Dz&@: alternate trustee 候补受托人
X=hYB}}n u amalgamation 合并
%%NlTE8* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
& Rx {.9 ambit of charges 征税范围；收费范围
Fe]B &n amended valuation 经修订的估值
5#> 8MU?& American Commodities Exchange 美国商品交易所
>+]_5qc American Express Bank Limited 美国运通银行
}*lUah,@ American Stock Exchange 美国证券交易所
p /#$io amortization 摊销
c}y [[EX amount due from banks 存放银行同业的款项
#Yr9AVr}K amount due from banks abroad 存放海外银行同业的款项
!OA]s%u amount due from holding companies 控股公司欠款
h<Ft_#|o[ amount due from local banks 存放本港银行同业的款项
D&}3$ 7> amount due to banks 银行同业的存款
^;/b+ /B0 amount due to banks abroad 海外银行同业的存款
JS*m65e amount due to holding companies 控股公司存款
3~}uqaGt amount due to local banks 本港银行同业的存款
t*>R`,j amount due to outport banks 外埠银行同业的存款
/[Z,MG amount for note issue 发行纸币的款额
t: #6sF amount of bond 担保契据的款额
F'B8v 3 amount of consideration 代价款额
7RUofcax amount of contribution 供款数额
fcNL$U&-,i amount of indebtedness 负债款额
T9]H GB{ amount of principal of the loan 贷款本金额
u oHNn 7 W amount of rates chargeable 应征差饷数额
6`v7 c !7 amount of share capital 股本额
rb1`UG"h$ amount of sums assured 承保款额
A8pIs amount of variation 变动幅度
=|I>G?g- amount of vote 拨款数额
5m9*85Ib amount payable 应付款额
@6mBqcE'? amount receivable 应收款额
QNA RkYY~| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qe!fk? T} analysis 分析
WHjUR0NZ ancillary risk 附属风险
AwslWkd= annual account 周年帐目；周年帐目报表；年度决算；年结
``OD.aY^s annual accounting date 年结日期
/c2w/+ _ annual allowance 每年免税额；年积金；年度津贴；年津
SQqD:{#g" annual balance 年度余额
GDD '[; annual disposable income 每年可动用收入
Y7vA`kjD-C annual estimates 周年预算
b|+wc6
annual fee 年费
:{ oZ ~< annual general meeting 周年大会
S(uf(q|{ annual growth rate 年增率；每年增长率
IRn2 | annual long-term supplement 长期个案每年补助金
rM U T _^ annual pensionable emolument 可供计算退休金的年薪
yQ^($#Yk annual report 年报
`67[O4$< Annual Report on the Consumer Price Index 《消费物价指数年报》
Nkp)Ax& annual return 周年报表；周年申报表；每年报税表格
,:??P1 Annual Return Rules 《周年报表规则》
tkXEHsRT annual review of consumer prices 每年消费物价回顾
'A: x/iv}^ annual roll-forward basis 逐年延展方式
cZT({uYGL annual salary 年薪
3bDQk
:L annual statement 年度报表；年度决算表
CMn{LQcC 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
!OT-b>*w annuitant 年金受益人
t`+'r}=d annuity 年金
$ZNu+ tn
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I('Un@hS annuity on human life 人寿年金
v76D3'8 antecedent debt 先前的债项
L5qwWvbT ante-dated cheque 倒填日期支票
2D:fJ~|-[ anticipated expenditure 预期开支
j%y$_9a7 anticipated net profit 预期纯利
KyzFnVH3) anticipated revenue 预期收入
1} tbH[ anti-inflation measure 反通货膨胀措施
z k O<-w anti-inflationary stance 反通货膨胀立场
SF5@Vg apparent deficit 表面赤字
JB> b`W9 apparent financial solvency 表面偿债能力
Wd nIp! apparent partner 表面合伙人
bk)g;+@ application for personal assessment 个人入息课税申请书
fwBRWr9 application of fund 资金应用
59#lU~Kv application to release as liquidator and to destruct the books of accounts and documents
y| Ir._bt 申请免除清盘人职务及毁灭帐簿与文件
\TF!S"V appointed actuary 委任精算师
lRv eHB&V appointed auditor 委任核数师；委任审计师
K X}Rr 7a appointed trustee 委任的受托人
;s~ X appointer 委任人
IN,(y a C apportioned pro rata 按比例分摊
1y lk4@` apportionment 分配；分摊
Dc+'<" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U-:ieao@ apportionment formula 分摊方程式
}=|!:kiE apportionment of estate duty 遗产税的分摊
gl]E_%tH appraisal 估价；评估
EZYBeqv appreciable growth 可观增长
:Dd$i_3= appreciable impact 显着影响
XfKo A0 appreciable increase 可观增长
6: ]*c[7 appreciation 增值；升值
%%Qo2^- appreciation against other currencies 相对其他货币升值
/[9t` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f}L*uw appreciation tax 增值税
]I L;`>Gp appropriation 拨款；拨用；拨付
z.6$W^ appropriation account 拨款帐目
m~>Y{F2 Appropriation Bill 拨款法案
9W8]8sUeG appropriation-in-aid system 补助拨款办法
3 ( ]M{4j approved assets 核准资产
$-&BB(-{E& approved basket stock 认可一篮子证券
E d:eGm } approved budget 核准预算
HBY.DCN[Z approved charitable donation 认可慈善捐款
>OP+^^oZ< approved charitable institution 认可慈善机构
-kS~xVS| approved currency 核准货币；认可货币
jM &r{^( approved estimates 核准预算
!gLkJ) approved estimates of expenditure 核准开支预算
|TE}`?y[g approved overseas insurer 核准海外保险人
n 3lE, b approved overseas trust company 核准海外信托公司
C_ \q?> approved pooled investment fund 核准汇集投资基金
. c#y%S approved provident fund scheme 认可公积金计划
ex<O]kPFE approved provision 核准拨款
T yKWy0x-3 approved redeemable share 核准可赎回股份
St<mDTi approved regional stock 认可地区性证券
: iiw3#] approved retirement scheme 认可退休金计划
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$W5E approved subordinated loan 核准附属贷款
#eN{!Niy&U arbitrage 套戥；套汇；套利
ql GW.jY. arbitrageur 套戥者；套汇者
q\rC5gk > arbitrary amount 临时款项
CdUAy|!`R arrangement 措施；安排；协定
!;Jmg arrears 欠款
'&99?s`u arrears of pay 欠付薪酬
9=,u q; arrears of revenue 逾期未收税款；逾期未收的帐项
k Sc{^-<R articles of association 组织章程；组织细则；组织章程细则
f,z P* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O,<IGO ascertainment of profit 确定利润
" v}pdUW "Asia Clear" “亚洲结算系统”
{ "vkji> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
azP+GM=i7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1shBY@mlq Asian Development Fund [ADF] 亚洲发展基金
&/A 8-:m Asian dollar bond 亚洲美元债券
~Z ~v Asian dollar market 亚洲美元市场
3 jogD Asian dollar rate 亚洲美元利率
HP.E3yYK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J4=_ w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0Y] 0!} asked price 沽盘；喊价；索价；卖方报价
dJ:MjQG`W assessable income 应评税入息
=o p%8NJf assessable loss 应评税亏损
" 7d-z<^n assessable profit 应评税利润
q@hp.(V assessable value 应评税值
O9(r{Vu7u assessed profit 估定利润
}<jb vCeK assessed value 经评估价值
LwuF0\ assessment 评税；评定；估价；评税单
i{^Z1;Yl assessment number 评税编号；估价编号
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V\c assessment of additional tax 补加税评税
]ALc;lb-} assessment of performance 业绩评估；实绩评价
GO! uwo: Assessor 评税主任
k#}g,0@ asset price bubbles 资产价格泡沫
x\s,= n3z asset-backed securities 具资产保证的证券
Ov w[b2ii assets accretion 资产增值
qP*}.Sqk7 assets and liabilities 资产与负债
jy2IZ o assets betterment statement 资产递增表；资产改进表
JM.XH7k assets lending 实物放款；有抵押贷款
_U| 7'^ | assets of the company passing on the death 死者去世时转移的公司资产
(IbW; bV assets pledged as security for liabilities 用作负债抵押的资产
;oH ,~|K assets portfolio 资产投资组合
<uP^-bv;( assets price 资产价格
Ap\ AP{S4 assets quality 资产质素
iF+RnWX \ assets realization 资产变现
V+wH?H= assets refinancing arrangement 资产再集资安排
Vy G4(X va assets securitization 资产证券化
MVv1.6c7Y assets situated outside Hong Kong 在香港以外地方的资产
G&eP5'B4i assets stripping 削减资产；拆卖资产
IO.<q,pP!_ assets value 资产值
K,x W6DiH assignee 承让人
]r ]k-GZ$ assignment 转让；转让书；转让契
tZWrz
e^ assignment of interest 权益转让
VY 1vXM3y assignment of letters patent and trade mark 专利证书及商标转让
'_+9y5 assignment of property 物业转让；物业转让书
CPazEe1S assignment right 转让权
[IM%b~j(^ assignor 转让人
7q9gngT1LA associate 有联系的人；有关连人士；相联者；合伙人；联系人
-dTLunv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}U yQ# U associate member 附属会员
Y^ve:Z associated body corporate 相联法人团体
Md; /nJO~{ associated company 相联公司；联属公司
7_K hV associated corporation 相联法团
C idM( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+zOOdSFk. 公认会计师公会〔英国〕
@u4=e4eF` Association of Futures Exchange Brokers 香港期货经纪协会
U!q[e`B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i&+w _hD association of underwriters 承保人组织
@y~ P&HUN assumption of control 接管
vrl[BPI assurance 担保；保险；转易；转易书
sJr5t? assurance of interest 权益的转易
[!*xO?yCJ at 19XX price 按一九ＸＸ年价格计算
3-wD^4)O, at a discount 按赔价计算；按贴水价格计算；打折扣
Nofu7xiDw[ at a premium 按溢价计算；按升水价格计算
4,eQW[;kk at call 通知付款；按通知
zDBD .5R; at constant market price 按固定市价计算
K!8zwb=fq at constant price 按固定价格计算
nf%4sIQ*x at cost 按成本计算
(RF>s.B< at current market price 按当时市价计算；按现时市价计算
e 3@x*XI at current price 按当时价格计算；按现时价格计算
~\_T5/I% at factor cost 按要素成本计算；按生产要素成本计算
n TnRGf\T at money-of-the-day price 按付款当日价格计算
\gKdD S at or better 按指定或较佳价位〔买卖指令〕
99ASIC! at par 按面值计算；平价
Q^h5">P at sight 见票即付
,a(O`##Bn at the close 按收市盘
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V G?+ at the opening 按开市盘
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@FK attestation 见证；见证条款
;( K MGir at-the-money option 平价期权
Q9y*: attorney 受权人；受托代表人
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\5l attornment 新拥有人承认书
/mbCP>bcG attributable profit 可归属利润
z %2w(&1 attributable share value 可归属股份价值
_-a|VTM Auckland Stock Exchange 奥克兰证券交易所
,nE&Me&#J auction 拍卖
_`aR_ %Gx auctioneer 拍卖商
U )Zt-og audit 审计；核数
Ggd lVi 2 Audit Commission 审计署
5RhF+p4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IRB& j%LA 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〕
nP_=GI audit review 帐目审查
cF.mb*$K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t"YIq/08 audited account 审计帐目；经审计的帐目
~/ c5 hyTx audited annual account 经审计的周年帐目
m " ]!I~jd audited balance sheet 经审计的资产负债表
PNmF}" auditor 核数师；核数主任；审计师
,C!n}+27 auditor's certificate 核数师证明书；审计师证明书
rt.[,m auditor's report 核数师报告；审计师报告
b>=7B6 Aw Aussie bond 澳元债券
DT? m/* austerity budget 紧缩预算
u9>6|w+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J r?!Mh- Australia All Ordinaries Index 澳洲所有普通股票指数
v7 2,h Australian Dollar [AUD] 澳元
qc-C>Ra Australian Options Market 澳大利亚期权市场
Q&wYc{TUbm Australian Securities Commission 澳洲证券事务监察委员会
1~EO+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:@e\'~7sH Australian Stock Exchange 澳大利亚证券交易所
YX `%A6 Austrian Schilling [ATS] 奥地利先令
22I Y rk authentication 认证；鉴证
* f* f&l % authority to purchase 委托购买证；委购书
j];G*-iv{ authorization 认可；核准；授权；授权书
9Z9l:}bO authorization by direction 指示授权
}bgo )<i authorization by instruction 指令授权
'?k' 6R$'\ authorization by warrant 令状授权
lVT&+r~r authorization of unit trust 单位信托的认可
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n;BM authorized agent 指定代理人
>W~=]&7{s4 authorized capital 法定资本
Qg{WMlyOP authorized clerk 出市员
;(`e^I Vf authorized dealer 认可交易商
- #Jj-t_Fe authorized financial institution 认可财务机构
dk 4D+*R authorized fund 认可基金
4]u,x`6C authorized fund house 获授权的基金公司；认可基金公司
eEie?# Z/6 authorized institution 认可机构
M/)B" q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M%;"c?g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w%I8CU_}. authorized insurer 获授权保险人；获认可承保人
g`.{K"N>! authorized investment 特准投资项目
_M&{^ d authorized person 获授权人
wJ(8} eI authorized representative 获授权代表
f:FpyCo=9 authorized share capital 法定股本
$ %;jk automated quotation system 自动报价系统
}_vM&.GFlL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r?]%d! 自动交易系统〔香港期货交易所有限公司〕
BWo hMT automatic adjustment mechanism 自动调整机制
y\z*p&I automatic adjustment system 自动调整系统
,aYU$~ o# Automatic Clearing House 自动票据交换所
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7rJF automatic exchange rates accumulation system 自动化汇率累集系统
u<C $'V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yim#Pq&_ automatic teller machine [ATM] 自动柜员机
l) %mqW% autopay 自动转帐
c-|kv[\a available assets 可用资产
N@}gLBf available fiscal reserve 现存财政储备
/xF 9:r available profit 可用利润
c0SX]4}
G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{Bc#?n average 平均；平均数；海损
m.T wgin average basic salary 平均基本薪金
VZIKjrKs average consumer expenditure 平均消费开支；一般消费开支
G6<HO7\ average cost 平均成本
mUiOD$rO average cost of land production 增辟土地平均成本
:K: f^o]s average daily turnover 平均每日成交额
6G$/NW=L average daily wage rate 平均每日工资率
q'by;g*m average expenditure pattern 平均开支模式
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}#Ru* average growth rate 平均增长率
h^`{ . TlN average net fixed assets 固定资产平均净值
Q^vGj</u average of relatives 相对价格平均数
Pb3EnNqYbM average price 平均价格
,R8n,a z average propensity to consume 平均消费倾向；一般消费倾向
~.FnpMDY average propensity to save 平均储蓄倾向；一般储蓄倾向
>2 nF"?"= average rate 平均率
jm4)gmC average revenue 平均收入；平均收益
q $3HvZP average stock 平均库存；平均存货
eS*
*L 3 average yearly rent 平均年租
f>p; siR) avoidance of double taxation 避免双重课税
%;'~%\|dZM avoidance of tax 避税
