A:
Ff dB% A share Ａ股；甲类股份
1 )56ec<c abatement of tax 减税；减扣免税额
YV<y-,Io ABN AMRO Bank N.V. 荷兰银行
6O As %QZ above-the-line expenditure 线上项目支出；经常预算支出
LE\=Y;% above-the-line receipt 线上项目收入；经常预算收入
9{*{Ba ABSA Asia Limited 南非联合亚洲有限公司
STp9Gh- absolute change 绝对数值变更
-B
*W^-;* absolute expenditure 实际开支
m&:&z7^ p absolute guideline figure 绝对准则数字
) *~A|[ absolute interest 绝对权益
tWIs
|n absolute order of discharge 绝对破产解除令
m2c'r3 UEu absolute profit margin 绝对利润幅度
C#kE{Qw10r absolute value 实值；绝对值
d:@+dS absolutely vested interest 绝对既得权益
n m- absorbed cost 已吸收成本；已分摊成本
~U0%}Bbh absorption 吸收；分摊；合并
566!T_ absorption rate 吸收率；摊配率；分摊率
K(EJ`2]:r ACB Finance Limited 亚洲商业财务有限公司
>}+{;d acceptable form of reciprocity 合理的互惠条件
C/e.BXA acceptable rate 适当利率；适当汇率
BNfj0e 5b acceptance agreement 承兑协议
b/M/) o!C acceptance for honour 参加承兑
yQ$i rS? acceptor 承兑人；接受人；受票人
D&G6^ME acceptor for honour 参加承兑人
{821e&r accident insurance 意外保险
[';o -c"! Accident Insurance Association of Hong Kong 香港意外保险公会
T$5wH )< accident insurance scheme 意外保险计划
(S~kyU!)0 accident year basis 意外年度基准
^ kKL i accommodation 通融；贷款
Q@ VA@N=w accommodation bill 通融票据；空头票据
0D(8- H accommodation party 汇票代发人
\ 'm7un account balance 帐户余额；帐户结余
n-Iz!;q account book 帐簿
A{ +/$7vek account collected in advance 预收款项
q+?&w'8 account current book 往来帐簿
uf6egm5 ] account of after-acquired property 事后取得的财产报告
4uXGp sL account of defaulter 拖欠帐目
b)diYsTH account payable 应付帐款
h4hAzFQ.s account payee only [A/C payee only] 只可转帐；存入收款人帐户
h/Mt<5 account receivable 应收帐款
Y~UuT8-c account receivable report 应收帐款报表
\.i7( J] account statement 结单；帐单；会计财务报表
w
<r*& account title 帐户名称；会计科目
imM!Me 0TE accountant's report 会计师报告
q,P.)\0A Accountant's Report Rules 会计师报告规则
O*u
accounting and auditing procedure 会计与审计程序；会计与核数程序
LIDi0jbrq Accounting Arrangements 《会计安排》
xA3_W accounting basis 会计基础
iJ{axa & accounting by Official Receiver 破产管理署署长呈交的帐目
V %R]jbHZ# Accounting Circular 《会计通告》
{ "p ~M7 accounting class 会计类别
{!I`EN] accounting date 记帐日期；会计结算日期
D?KLV _Op accounting for money 款项核算
fbApE Accounting Officer 会计主任
6()Jx% accounting period 会计报告期；会计期
h% -=8l, accounting policy 会计政策；会计方针
* ). accounting practice 会计惯例
A ROHe accounting principle 会计准则
>!fTWdD^ accounting record 会计记录
5RT# H0/+ accounting report 会计报告
J _)F/S!T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!zK"y[V Accounting Society of China 中国会计学会
y;az& T accounting statement 会计报表
)u(,.O[cw accounting system 会计制度；会计系统
,LBj$U]e|E accounting transaction 会计事项；帐务交易
~BI`{/O= accounting treatment 会计处理
C^$E#|E9 N accounting year 会计年度
2 7Gff(
accretion 增值；添加
,zjz "7' accrual 应计项目；应累算数目
|E6Thvl$ accrual basis 应计制；权责发生制
u&* [ accrual basis accounting 应计制会计；权责发生制会计
/ :$WOQ accrue 应累算；应计
N1Y
uLG: accrued benefit 应累算利益
7^>~k}H accrued charges 应计费用
|21V OPBS accrued cumulative preference share dividend 应累算的累积优先股股息
P,8TO-e7 accrued expenses 应累算费用
rw)!>j+&A accrued interest payable 应付利息；应计未付利息
OI Fjc0 accrued interest receivable 应收利息；应计未收利息
~vYFQKrb accrued right 累算权益
dsX"S;`v accruing profit 应累算的利润
(%6 fZ accumulated fiscal reserve 累积财政储备
EwBrOq`C accumulated profit 累积利润；滚存溢利
5x c e1[ accumulated reserve 累积储备
X[/7vSqZ@w accumulation of surplus income 累积收益盈余
-[*y{K@dh acquired assets 既得资产
/\,3AInLb acquisition 收购；购置；取得
K7s[Fa6J acquisition cost 购置成本
ce$ [H}rDB acquisition expenses 购置费用
$JOtUB{ acquisition of 100% interest 收购全部股权
e=##X}4zZ acquisition of control 取得控制权
U^ }7DJ acquisition of fixed assets 购置固定资产
7Ws88Qs) acquisition of shell “买壳”
.8'c
c8 acquisition price 收购价
;~1xhpTk act of God 天灾
Lt~&K$t7~ acting partner 执事合伙人
J<0sT=/2$ active market 买卖活跃的市场；交投畅旺的市场；旺市
_*z ^PkH active partner 积极参与的合伙人
}x|q*E\ active trading 交投活跃
U
`lp5 6 actual circulation 实际流通
&CQ28WG X actual cost 实际成本
C6g p}% actual expenditure 实际开支；实际支出
Jr'a_ (~ actual income 实际入息；实际收入；实际收益
X#by Dg actual market 现货市场
j 0LZ )V actual price 现货价；实际价格
^$`mS&3/q actual profit 实际利润
7`7 M4 actual quotation 实盘；实际价位；实际报价
O=LW[h! actual year basis 按实际年度计算
\>9^(N actuals 实货
Z molL0y actuarial investigation 精算调查
du0o4~- actuarial principle 精算原则
{ZdF6~+H(! actuarial report 精算师报告
8_w h9 Actuarial Society of Hong Kong 香港精算学会
G'Wp)W;])\ actuarial valuation 精算师估值
3
[#Rm>,Vu actuary 精算师
rosD)]I7 ad referendum agreement 暂定协议；有待覆核的协定
ZJ+ad,?, ad valorem duty 从价税；按值征税
E >/~: ad valorem duty system 从价税制
Aua}.Fl, ad valorem fee 从价费
d=D#cs;\ ad valorem tariff 从价关税
)zy ;! additional allowance 额外免税额
n2 _;:= additional amount for unexpired risk 未过期风险的额外款额
c om4@NK additional assessable profit 补加应评税利润
a~R.">>$ additional assessment 补加评税
Oc,HnyV+ additional commitment 额外承担
0s Jp,4Vv additional commitment vote 额外承担拨款
Ul NiH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V60"j( additional dependent parent allowance 供养父母额外免税额
%TAS4hnu% additional provision 额外拨款
pyX:$j2R+% additional stamp duty 附加印花税
}(DH_0 additional tax 补加税罚款；补加税款
y8C8~ -&OK Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~K5A$ s2 adjudged bankrupt 被裁定破产
IM M+g]#e adjudicated bankrupt 裁定破产人
7;Lv_Y"b adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZI4dD.B adjudication of bankruptcy 裁定破产；宣告破产
KiFTj$w, adjudication of insolvency 裁定无力偿还债务
SmvMjZ+7Y adjusted actual 经调整的实数；调整后的实数
Yv)c\hm(7j adjusted current assets 经调整的流动资产；调整后的流动资产
Gj%q:[r adjusted figure 经调整的数字；调整后的数额
,B_tAg4~ adjusted liabilities 经调整的负债；调整后的负债
$;$vcV9* adjusted loss 经调整的亏损；调整后的亏损
!Ea9
fe 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
SHB'g){P adjusted profit 经调整的利润；调整后的利润
q$b 4S4Z7 adjusted surplus 经调整的盈余额；调整后的盈余额
N^wHO<IO 1 adjusted value 经调整的价值；调整后的价值
F&+qd`8J adjustment 调整；修订；理算〔保险〕
H2Z
e\c adjustment centre 调剂中心
4M]l~9;A adjustment lag 调整过程的时间差距；调整时差
lup2> "?* adjustment mechanism 调整机制
L^Q;M,.c; adjustment of loss 亏损调整
(C
uM*- adjustment process 调整过程；调整程序
X@:Y. / adjustment range 调整幅度
s V5" ) /~ administered exchange rate 受管制汇率
CCt\[hl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/d! administration expenses 行政费用
fI <d&5&g administration fee 手续费；行政费
gs/o cu administration in bankruptcy 破产管理
34"PtWbV> administration order 遗产管理令
]a uqf administrator 管理人；遗产管理人
Ac *J;fI administrator of the estate 遗产管理人
$%'3w~h` admission of debt 债项承认书
'|yCDBu admission of proof 接纳债权证明
ZQ*Us*9I advance 放贷款项；垫付款项；预支款项；预付款项
)[M:#;,L advance account 暂支帐目；预付款帐户
-])=\n!= advance compensation 预付补偿金
YAe F*vP advance from shareholder 股东垫款
7Nk|9t advance pending reimbursement 预支以待日后付还
"lt5gu! `u advanced economy 先进经济体系
|Ox='.oIb advancement 预付；预付财产
v2:i'j6 advances warrant 垫款令
dkDPze9l advancing 贷出
-/W f iE adverse balance 逆差
IFS_DW adverse exchange 逆汇
mW{> advertisement addressed to shareholders 在报章刊登的致股东通告
f ^"pZS advice for collection 托收通知书
f n5-Tnsq* advice of drawing 提款通知书；汇票通知书
g3{UP]Z71 advice of payment 付款通知
Yc_(g0NK Advisory Committee [Securities and Futures Commission]
\weg%a 谘询委员会〔证券及期货事务监察委员会〕
-TG ="U Advisory Committee on Diversification 经济多元化谘询委员会
t#t[c gI affidavit 誓章；遗产申报誓章
_'L16@q affidavit of no receipt 述明无收款的誓章
v 3XM-+Z4 affiliate 联号；联营公司；附属公司
`JPkho affiliated company 附属公司；联号；联营公司
c>>.>^5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
GQCdB> affordability 负担能力
#)]t4wa_W African Development Bank [AfDB] 非洲开发银行
t8xXGWk0 after-acquired property 事后取得的财产
w7Y@wa! after-hours dealing 市后交易
7 [u>#8 after-tax profit 税后盈利；税后利润；税后溢利
w=rD8 @ agency agreement 代理协议
pPo xx"y agency expenses 代理机构的开支
{N/%%O.b agency fee 代理费
{Y Y,{H Agency Law 《代理法》
r@Jy*2[-Jq agent 代理人；承销人
Dat',5 agent of company 公司代理人
s<k2vbhI agent's fee 代理人费；经纪费
0('ec60u aggregate 总计；总数；总体数字
: N$ -SV aggregate amount 总款额；总额
IVxZ.5:L$ aggregate assets and liabilities 总体资产与负债
/"j 3B\`? aggregate at constant price 按固定价格计算的总体数字
ty pbwfM] aggregate demand 总需求
"2sk1 aggregate gross position 总持仓量
"UNFB3 aggregate limit 总限额
fPPP| aggregate of salaries tax 合计薪俸税
^rP]B -) aggregate performance 总体表现；总体业绩
bP#!U'b" = aggregate supply 总体供应
@v#P u_ aggregate surplus 总盈余
:Ez, GA k aggregate total 整体总额
X|eZpIA45 aggregate value 总值；合计价值
xLOQu. aggregated basis 合计基准
PzNPwd aggregated net chargeable income 合计应课税入息实额
1nskf*Z aggregation 合并计算；合计；总和
GjHR.p?- aggregation of incomes of husband and wife 夫妇入息合并计算
F!0iM)1o aggregation of property 财产的总和
VK1B}5 / agio 差价；贴水
l&q Cgw 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》
9N}\>L)_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FC, =g` Q! 《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》
.\^0RyJE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A& ~fw^HM 《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》
I _u/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}>u `8'2v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3e Owy~ agreement for a settlement 授产协议
! 2]eVO agreement for assignment 转让协议
u /W agreement for sale 售卖协议；买卖协议
rK^Sn7 U agreement for sale and purchase 买卖协议
II=(>G9v agreement for the payment of interest 支付利息协议
h?UUd\RU) agreement for the repayment of money 还款协议
4rpx agreement of reinsurance 再保险协议
ji 'NR Agricultural Bank of China 中国农业银行
Q:U^):~ air passenger departure tax 飞机乘客离境税
G.#`DaP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iv3=J
airport tax 机场税
^o;f~6#17 alcohol duty 酒精税
h?cf)L alienation 让与；让渡；转让
8v e G ^o alimony 生活费；赡养费
WX2:c,%: All Ordinaries Index [AOI] 所有普通股指数
/E(319u_ all risks 全险；综合险
#2&DDy)B f All Sales Record for Stock Market 《股票市场成交报告》
SEf:u Allied Capital Resources Limited 新联财务有限公司
j% 7N\Vb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?\_\pa/+ allocation letter 拨款信件
hT
c
VMc allocation of fund 分配款项；预留款项
m6'VMW allocation of profit 利润分配；溢利分配
vUlG E allocation warrant 拨款令
v$ H= ~ m allotment 分配；配股
OHEl.p]| allotment notice 股份配售通知；配股通知
<o JM|| ZA allotment of shares 股份分配
ar+ j`QIe allowable 可获宽免；免税的
:[hZn/ allowable business loss 可扣除的营业亏损
qM~;Q6{v allowable expenses 可扣税的支出
V5]}b[X allowance 免税额；津贴；备抵；准备金
~Bw)rf, allowance for debts 债项的免税额
"'# 18&N allowance for depreciation by wear and tear 耗损折旧免税额
wNNInS6 allowance for funeral expenses 殡殓费的免税额
WAd5,RZ? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T4
:UJj} allowance for repairs and outgoings 修葺及支出方面的免税额
H> zX8qP+ allowance to debtor 给债务人的津贴
HUP~ alteration of capital 资本更改
+JDQ`Qk alternate trustee 候补受托人
{>x6SVF amalgamation 合并
nTG @=C # ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!z EW) ambit of charges 征税范围；收费范围
5X4 #T&. amended valuation 经修订的估值
V *}xlxSL American Commodities Exchange 美国商品交易所
%A]?5J)Bi American Express Bank Limited 美国运通银行
NU]+ {7 American Stock Exchange 美国证券交易所
//x^[fkNq) amortization 摊销
@ )bCh(u amount due from banks 存放银行同业的款项
D'F j"&LK amount due from banks abroad 存放海外银行同业的款项
BVJ6U[h` amount due from holding companies 控股公司欠款
fN! ci'] amount due from local banks 存放本港银行同业的款项
N9 SC \ amount due to banks 银行同业的存款
n8FmIo Z&` amount due to banks abroad 海外银行同业的存款
PG51+# amount due to holding companies 控股公司存款
u !]g^r amount due to local banks 本港银行同业的存款
X-lB1uq^ amount due to outport banks 外埠银行同业的存款
*6C ]CS amount for note issue 发行纸币的款额
/-{C,+cB amount of bond 担保契据的款额
\sSt _|+ amount of consideration 代价款额
C>}@" eK amount of contribution 供款数额
h?8I`Z)h amount of indebtedness 负债款额
uPbGQ :%} amount of principal of the loan 贷款本金额
,$H[ DX amount of rates chargeable 应征差饷数额
B IW ?/^ amount of share capital 股本额
b6]MJ0do amount of sums assured 承保款额
b{~64/YJ amount of variation 变动幅度
cs-wqxTX[$ amount of vote 拨款数额
006 qj. amount payable 应付款额
Xur {nk~? amount receivable 应收款额
0=:]tSD\F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\me'B {aa analysis 分析
_l ,_NV&T ancillary risk 附属风险
y
E; n. L annual account 周年帐目；周年帐目报表；年度决算；年结
[iO*t, 3@h annual accounting date 年结日期
l KdY!j" annual allowance 每年免税额；年积金；年度津贴；年津
d~ |/LR5 annual balance 年度余额
X2[d15!9 annual disposable income 每年可动用收入
r;7&U<j~Z annual estimates 周年预算
"sD[P3 annual fee 年费
;ndwVZ~, annual general meeting 周年大会
G/)]aGr annual growth rate 年增率；每年增长率
!gyEw1Re7 annual long-term supplement 长期个案每年补助金
Gg,&~
jHib annual pensionable emolument 可供计算退休金的年薪
MEI.wJZ annual report 年报
>V,i7v*? Annual Report on the Consumer Price Index 《消费物价指数年报》
FD1Z}v!5IJ annual return 周年报表；周年申报表；每年报税表格
cns~ )j~ Annual Return Rules 《周年报表规则》
_rN1(=J annual review of consumer prices 每年消费物价回顾
j,Vir"-) annual roll-forward basis 逐年延展方式
[_X.Equ annual salary 年薪
([#4H3uO- annual statement 年度报表；年度决算表
n>o0PtGxC 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
Vlf =gP annuitant 年金受益人
y@'~fI!E4 annuity 年金
m"|AD/2;( annuity contract 年金合约
bC SgdK annuity on human life 人寿年金
(c\i .z antecedent debt 先前的债项
"J=A(w5 ante-dated cheque 倒填日期支票
TIIwq H+h. anticipated expenditure 预期开支
8 B uus anticipated net profit 预期纯利
c_N'S_)~7Q anticipated revenue 预期收入
k@Q >(` anti-inflation measure 反通货膨胀措施
jTh^#Q anti-inflationary stance 反通货膨胀立场
r;"uk+{i apparent deficit 表面赤字
|'SgGg=E apparent financial solvency 表面偿债能力
c`M
,KXott apparent partner 表面合伙人
,UA-Pq3 } application for personal assessment 个人入息课税申请书
P. >5`^ application of fund 资金应用
!]l !I9 application to release as liquidator and to destruct the books of accounts and documents
SmMJ%lgA6 申请免除清盘人职务及毁灭帐簿与文件
qN@-H6D1= appointed actuary 委任精算师
8jd Ex &K appointed auditor 委任核数师；委任审计师
U8]BhJr$ Q appointed trustee 委任的受托人
&f"kWOe$X appointer 委任人
h4,S /n apportioned pro rata 按比例分摊
{sR|W:fS$ apportionment 分配；分摊
|WUm;o4E`U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y )](jU%o apportionment formula 分摊方程式
xU(yc}vw, apportionment of estate duty 遗产税的分摊
? ,AWXiif appraisal 估价；评估
(\A~SKEX appreciable growth 可观增长
2`V[Nb appreciable impact 显着影响
M!Wjfq
^~ appreciable increase 可观增长
[ }1+=Ub appreciation 增值；升值
-6yFE- X/ appreciation against other currencies 相对其他货币升值
vq_v; $9} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mcm8|@Y{ appreciation tax 增值税
JXNfE,_ appropriation 拨款；拨用；拨付
v0 uA]6: appropriation account 拨款帐目
bKb}VP Appropriation Bill 拨款法案
`ZLA=oD appropriation-in-aid system 补助拨款办法
](tv`1A,Wd approved assets 核准资产
]*\m@lWu approved basket stock 认可一篮子证券
ZL^
svGy approved budget 核准预算
B Sc5@; approved charitable donation 认可慈善捐款
n^+rxG6 L approved charitable institution 认可慈善机构
Hp1n*0%dZ& approved currency 核准货币；认可货币
/2jw]ekQ' approved estimates 核准预算
3B6"T;_ approved estimates of expenditure 核准开支预算
m! H7;S-( approved overseas insurer 核准海外保险人
y'21)P approved overseas trust company 核准海外信托公司
fd&=\~1_$ approved pooled investment fund 核准汇集投资基金
k,M %"FLQ approved provident fund scheme 认可公积金计划
Au[H!J approved provision 核准拨款
'du{ky approved redeemable share 核准可赎回股份
etD8S KD approved regional stock 认可地区性证券
r[votdF o approved retirement scheme 认可退休金计划
jxdxIkAHZc approved subordinated loan 核准附属贷款
- )brq3L arbitrage 套戥；套汇；套利
k\wcj^"cb arbitrageur 套戥者；套汇者
Kulh: d:w arbitrary amount 临时款项
^cz;UQX~} arrangement 措施；安排；协定
D$$,T.'u arrears 欠款
j+-+<h/( arrears of pay 欠付薪酬
$% 5f arrears of revenue 逾期未收税款；逾期未收的帐项
LI/;`Y= articles of association 组织章程；组织细则；组织章程细则
7$HN5T\! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
, ^d!K(xb ascertainment of profit 确定利润
qt&zo5 "Asia Clear" “亚洲结算系统”
}ki}J >j|f Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#'2CST Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VfON{ 1g Asian Development Fund [ADF] 亚洲发展基金
?RI&7699+ Asian dollar bond 亚洲美元债券
{%cm;o[7o Asian dollar market 亚洲美元市场
yD n 8{uI Asian dollar rate 亚洲美元利率
2ij /! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ocbNf'W ; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.dStV6 asked price 沽盘；喊价；索价；卖方报价
zJCm0HLJ assessable income 应评税入息
@cT= t0* assessable loss 应评税亏损
b( qO fek assessable profit 应评税利润
Pcox~U/j assessable value 应评税值
3Hg}G#]WS assessed profit 估定利润
. )Af&+KT assessed value 经评估价值
#ekz>/Im* assessment 评税；评定；估价；评税单
` x'vF# assessment number 评税编号；估价编号
ZZJXd+Q} assessment of additional tax 补加税评税
v?S~ =$. assessment of performance 业绩评估；实绩评价
))z1T 8 Assessor 评税主任
UvPD/qu$8D asset price bubbles 资产价格泡沫
XnCrxj asset-backed securities 具资产保证的证券
|DZ3=eWZ assets accretion 资产增值
3$hbb6N%6. assets and liabilities 资产与负债
! !9l@ assets betterment statement 资产递增表；资产改进表
fL7u419= assets lending 实物放款；有抵押贷款
?*ni5\y5o assets of the company passing on the death 死者去世时转移的公司资产
:(o 6^%x assets pledged as security for liabilities 用作负债抵押的资产
^3:y<{J assets portfolio 资产投资组合
Q[U_
0O,A9 assets price 资产价格
yk< $XNc assets quality 资产质素
_/iw=-T assets realization 资产变现
c'8a)j$$+ assets refinancing arrangement 资产再集资安排
FID4@-- assets securitization 资产证券化
b5v6Y:f&fK assets situated outside Hong Kong 在香港以外地方的资产
[Q+qu>&HB7 assets stripping 削减资产；拆卖资产
_a e&@s1 assets value 资产值
5W29oz} -S assignee 承让人
^Nu0+S assignment 转让；转让书；转让契
ju= +!nGUa assignment of interest 权益转让
0-9.u`)#yu assignment of letters patent and trade mark 专利证书及商标转让
djxM/"xo assignment of property 物业转让；物业转让书
<P"4Mk7`s assignment right 转让权
xQetAYP` assignor 转让人
#ErIot associate 有联系的人；有关连人士；相联者；合伙人；联系人
0/F/U=Z! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xn)eb#r associate member 附属会员
ra'h\m associated body corporate 相联法人团体
EC6Q<&]Iw associated company 相联公司；联属公司
mm 5y'=# associated corporation 相联法团
1>!wm 0;x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J^G#x}y 公认会计师公会〔英国〕
yQXHEB Association of Futures Exchange Brokers 香港期货经纪协会
SB 3= 5"q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u
VZouw# association of underwriters 承保人组织
H%*< t} assumption of control 接管
BIr 24N assurance 担保；保险；转易；转易书
+&p}iZp assurance of interest 权益的转易
{ _]'EK/w at 19XX price 按一九ＸＸ年价格计算
Po: )b at a discount 按赔价计算；按贴水价格计算；打折扣
y+P iH at a premium 按溢价计算；按升水价格计算
b BFdr at call 通知付款；按通知
HcrI3v|6 at constant market price 按固定市价计算
FrXh\4C at constant price 按固定价格计算
F9|\(St & at cost 按成本计算
bS 9<LQ * at current market price 按当时市价计算；按现时市价计算
y@L-qO+{& at current price 按当时价格计算；按现时价格计算
l-N4RC t h at factor cost 按要素成本计算；按生产要素成本计算
tv+H4/ at money-of-the-day price 按付款当日价格计算
( _{\t gSm at or better 按指定或较佳价位〔买卖指令〕
g`skmHS89 at par 按面值计算；平价
Pc*+QtQ
at sight 见票即付
+6xEz67A< at the close 按收市盘
XU}|Ud562 at the opening 按开市盘
a^*@j :[ attestation 见证；见证条款
*1Lkde@|{ at-the-money option 平价期权
a09]5>* attorney 受权人；受托代表人
t1)~J attornment 新拥有人承认书
K`9ph"(Z attributable profit 可归属利润
r= " wd attributable share value 可归属股份价值
Nz ,8NM] Auckland Stock Exchange 奥克兰证券交易所
4}~zVT0'~ auction 拍卖
?}N@bsl08w auctioneer 拍卖商
-}Jf4k#G audit 审计；核数
r`Qzn" H Audit Commission 审计署
0wmz 2zKV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\?bp^BrI 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〕
4 I> I audit review 帐目审查
\gh`P S-B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?\ QEK audited account 审计帐目；经审计的帐目
4DL;/Z : audited annual account 经审计的周年帐目
2[\I{<2/9 audited balance sheet 经审计的资产负债表
*N0R 3da auditor 核数师；核数主任；审计师
?Afx{H7 auditor's certificate 核数师证明书；审计师证明书
Ba$Ibq,r/ auditor's report 核数师报告；审计师报告
*S).@j\{W Aussie bond 澳元债券
FuZ7xM, austerity budget 紧缩预算
7kBULeBn| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|/?)u$U< Australia All Ordinaries Index 澳洲所有普通股票指数
K#=)]qIk Australian Dollar [AUD] 澳元
!cs +tm3 Australian Options Market 澳大利亚期权市场
{e4ILdXM Australian Securities Commission 澳洲证券事务监察委员会
*{ ]9e\DF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`hD \u@5Tw Australian Stock Exchange 澳大利亚证券交易所
DR`d^aBWQ Austrian Schilling [ATS] 奥地利先令
])= k";76 authentication 认证；鉴证
4s<*rKm~ authority to purchase 委托购买证；委购书
acWm+ authorization 认可；核准；授权；授权书
=H_|007C authorization by direction 指示授权
zS*X9|p authorization by instruction 指令授权
\O RNOX: authorization by warrant 令状授权
nj*B-M\p authorization of unit trust 单位信托的认可
FTtGiGd|Zy authorized agent 指定代理人
!s;+6Sy authorized capital 法定资本
lc%2Pi[X authorized clerk 出市员
_MZq H8 authorized dealer 认可交易商
Ix,`lFbH authorized financial institution 认可财务机构
mAk@Q|u authorized fund 认可基金
':71;^zXf authorized fund house 获授权的基金公司；认可基金公司
Kq|L: Z authorized institution 认可机构
Efsfuv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ellj/u61bj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jUq^$+N authorized insurer 获授权保险人；获认可承保人
s4 o-*1R*` authorized investment 特准投资项目
So*Q8`"-. authorized person 获授权人
1"r6qYN!> authorized representative 获授权代表
S~+}_$ authorized share capital 法定股本
}LNpr automated quotation system 自动报价系统
L Ty [) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7E$
e1= 自动交易系统〔香港期货交易所有限公司〕
OLc/Vij; automatic adjustment mechanism 自动调整机制
n&=3Knbd@d automatic adjustment system 自动调整系统
3F ;+ D Automatic Clearing House 自动票据交换所
DfFsCTu automatic exchange rates accumulation system 自动化汇率累集系统
U:eahK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w !7f* automatic teller machine [ATM] 自动柜员机
>dol autopay 自动转帐
e2Sudd=' G available assets 可用资产
Y@._dl iM available fiscal reserve 现存财政储备
^$aj,*Aj~ available profit 可用利润
u>j:8lhtV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
oc ,a average 平均；平均数；海损
83UIH0( average basic salary 平均基本薪金
_dY6Ip% average consumer expenditure 平均消费开支；一般消费开支
g]9!Pi8jn average cost 平均成本
_f%Wk>A4 average cost of land production 增辟土地平均成本
~xqRCf{8 average daily turnover 平均每日成交额
Mg]q^T.a average daily wage rate 平均每日工资率
k#T onT average expenditure pattern 平均开支模式
Bry\"V"'g average growth rate 平均增长率
[ZS}P average net fixed assets 固定资产平均净值
p%_#"dkC7 average of relatives 相对价格平均数
'v&k5`Q q average price 平均价格
g4 <w6eB average propensity to consume 平均消费倾向；一般消费倾向
r{.DRbn average propensity to save 平均储蓄倾向；一般储蓄倾向
[G^ir average rate 平均率
^1M :wX r average revenue 平均收入；平均收益
NrVrR80Y average stock 平均库存；平均存货
I ;N)jj`b average yearly rent 平均年租
F.m S,W] avoidance of double taxation 避免双重课税
iCCY222: avoidance of tax 避税
