A:
DD2adu^ A share Ａ股；甲类股份
a4% `" abatement of tax 减税；减扣免税额
mRwXN*Izw ABN AMRO Bank N.V. 荷兰银行
s jS i;S4 above-the-line expenditure 线上项目支出；经常预算支出
]t* 33 above-the-line receipt 线上项目收入；经常预算收入
:b"= KQ ABSA Asia Limited 南非联合亚洲有限公司
|drf"lX<{ absolute change 绝对数值变更
R'Sa?6xS4 absolute expenditure 实际开支
R_ maNfS]Z absolute guideline figure 绝对准则数字
<[bQo&B2 E absolute interest 绝对权益
J K[T]|G absolute order of discharge 绝对破产解除令
pV8[l) J absolute profit margin 绝对利润幅度
}(m1ql absolute value 实值；绝对值
4/b(Y4$,[r absolutely vested interest 绝对既得权益
,cLH*@ absorbed cost 已吸收成本；已分摊成本
g&Z"_7L~ absorption 吸收；分摊；合并
N A8
sN absorption rate 吸收率；摊配率；分摊率
S3ErH,XB. ACB Finance Limited 亚洲商业财务有限公司
`a-Bji? acceptable form of reciprocity 合理的互惠条件
%z30=?VL acceptable rate 适当利率；适当汇率
P%iP:16 acceptance agreement 承兑协议
: *=Ns[ Y acceptance for honour 参加承兑
iM8sX
B acceptor 承兑人；接受人；受票人
Hyf"iYv+ acceptor for honour 参加承兑人
3b e6p accident insurance 意外保险
RZ*<n$#6 Accident Insurance Association of Hong Kong 香港意外保险公会
# ?_#!T| accident insurance scheme 意外保险计划
nQ|GqU\oA accident year basis 意外年度基准
$Tfm/ =e accommodation 通融；贷款
>Dxe>Q'df accommodation bill 通融票据；空头票据
87pnSj/X" accommodation party 汇票代发人
' gYg~= account balance 帐户余额；帐户结余
z23#G>I & account book 帐簿
46ILs1T 6 account collected in advance 预收款项
;"D~W#0-v account current book 往来帐簿
>8%M*-= p account of after-acquired property 事后取得的财产报告
Ha?G=X account of defaulter 拖欠帐目
lHcA j{6 account payable 应付帐款
C(}^fJ6 r account payee only [A/C payee only] 只可转帐；存入收款人帐户
WX LK89ev\ account receivable 应收帐款
E!uJ 6\ account receivable report 应收帐款报表
emA.{cVr! account statement 结单；帐单；会计财务报表
k j-=xhJ{= account title 帐户名称；会计科目
Mw+v"l&mU accountant's report 会计师报告
_FT6 ]I0 Accountant's Report Rules 会计师报告规则
>d#3|;RY accounting and auditing procedure 会计与审计程序；会计与核数程序
pKq ]X}[^c Accounting Arrangements 《会计安排》
axtb<5& accounting basis 会计基础
B4I BuS accounting by Official Receiver 破产管理署署长呈交的帐目
,'u *ZB; Accounting Circular 《会计通告》
W-1sU g[AN accounting class 会计类别
ubi~% accounting date 记帐日期；会计结算日期
5 5^tfu accounting for money 款项核算
W8 y$ Ve8m Accounting Officer 会计主任
Gt C7^ Z&E accounting period 会计报告期；会计期
=)(0.E accounting policy 会计政策；会计方针
6s5yyy=L%~ accounting practice 会计惯例
+^Fp&K+^ accounting principle 会计准则
X
PA 0m accounting record 会计记录
;>8kPG accounting report 会计报告
vmLpm xS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fa4=h;>a+ Accounting Society of China 中国会计学会
5}
G:D accounting statement 会计报表
yWNOG 2qAP accounting system 会计制度；会计系统
&f"T,4Oh accounting transaction 会计事项；帐务交易
7|Xe &o <n accounting treatment 会计处理
~}K {e accounting year 会计年度
oXdel
Ju? accretion 增值；添加
=MxpH+spI accrual 应计项目；应累算数目
j|mv+O accrual basis 应计制；权责发生制
!3@{ U@*Z] accrual basis accounting 应计制会计；权责发生制会计
v$;@0t:;# accrue 应累算；应计
Je 31". accrued benefit 应累算利益
Od -Ax+Hp accrued charges 应计费用
W tVf wC_ accrued cumulative preference share dividend 应累算的累积优先股股息
fgmSg G"b accrued expenses 应累算费用
Dm^l?Z accrued interest payable 应付利息；应计未付利息
#~S>K3( accrued interest receivable 应收利息；应计未收利息
6Kp}_^|z accrued right 累算权益
@`S.@^%7fO accruing profit 应累算的利润
TtZ}"MPZ accumulated fiscal reserve 累积财政储备
$R?@L accumulated profit 累积利润；滚存溢利
Ik Qe~;Y accumulated reserve 累积储备
_$5@uL{n"^ accumulation of surplus income 累积收益盈余
`w+1C&>^[ acquired assets 既得资产
J0sG vj{ acquisition 收购；购置；取得
YQYX, b acquisition cost 购置成本
%A) 538F acquisition expenses 购置费用
"W5rx8a acquisition of 100% interest 收购全部股权
#3+~.,X9 acquisition of control 取得控制权
0p `")/ acquisition of fixed assets 购置固定资产
ke\[wa_!6b acquisition of shell “买壳”
W+\?~L. acquisition price 收购价
`c9'0*- act of God 天灾
M$H `^Pv acting partner 执事合伙人
AuXs B active market 买卖活跃的市场；交投畅旺的市场；旺市
jM @?< 1
active partner 积极参与的合伙人
V'I T1 ~ active trading 交投活跃
!3V{2-y$- actual circulation 实际流通
) b0];&hw] actual cost 实际成本
7h`^N5H.q actual expenditure 实际开支；实际支出
'60//"9>k/ actual income 实际入息；实际收入；实际收益
`;cz ;" actual market 现货市场
:3O5ET'1 actual price 现货价；实际价格
KUFz:&wK actual profit 实际利润
G|*G9 nQ actual quotation 实盘；实际价位；实际报价
7&foEJ3q actual year basis 按实际年度计算
xNIGO/uI~ actuals 实货
#A )Ab%r8" actuarial investigation 精算调查
@Z q[e
actuarial principle 精算原则
G\ ex^&M actuarial report 精算师报告
x[x(y{&~ Actuarial Society of Hong Kong 香港精算学会
u{Ak:0G7 actuarial valuation 精算师估值
l `R KqT+ actuary 精算师
/NU103F yt ad referendum agreement 暂定协议；有待覆核的协定
ke]Yfwk ad valorem duty 从价税；按值征税
G?ig1PB"# ad valorem duty system 从价税制
{m[Wyb( ad valorem fee 从价费
n}q$f|4! ad valorem tariff 从价关税
AG>\a V"b additional allowance 额外免税额
o0mJy' additional amount for unexpired risk 未过期风险的额外款额
yLqF ,pvO additional assessable profit 补加应评税利润
?oKL &I@ additional assessment 补加评税
R5kH0{zM additional commitment 额外承担
2M&$Wu u.q additional commitment vote 额外承担拨款
95L y Yg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\0&SI1Yp additional dependent parent allowance 供养父母额外免税额
?4[NNL additional provision 额外拨款
V{ |[ oIp additional stamp duty 附加印花税
o(fy d)t additional tax 补加税罚款；补加税款
fEwifSp. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=$&&[& adjudged bankrupt 被裁定破产
qrE0H adjudicated bankrupt 裁定破产人
!i Jipe5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
)4m_A p\ adjudication of bankruptcy 裁定破产；宣告破产
d.A C%&W adjudication of insolvency 裁定无力偿还债务
esI'"hVJ adjusted actual 经调整的实数；调整后的实数
Ww`&i adjusted current assets 经调整的流动资产；调整后的流动资产
<u0,Fp adjusted figure 经调整的数字；调整后的数额
eGvOA\y: adjusted liabilities 经调整的负债；调整后的负债
:tbd,Uo adjusted loss 经调整的亏损；调整后的亏损
2(+P[( N1, 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
r6
}_H?j adjusted profit 经调整的利润；调整后的利润
h.}u?{ adjusted surplus 经调整的盈余额；调整后的盈余额
(w$'o*z;( adjusted value 经调整的价值；调整后的价值
;==j|/ERe adjustment 调整；修订；理算〔保险〕
cmDT
+$s adjustment centre 调剂中心
+`}o,z/^ adjustment lag 调整过程的时间差距；调整时差
N2FbrfNFa adjustment mechanism 调整机制
;s_"{f`Y6 adjustment of loss 亏损调整
! 8/gL adjustment process 调整过程；调整程序
6$RpV'xz adjustment range 调整幅度
& F6C administered exchange rate 受管制汇率
K*+6`z#fMF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0OWL administration expenses 行政费用
Hi8Y6|y$D administration fee 手续费；行政费
vyU!+ml c administration in bankruptcy 破产管理
o;J;k_[MX administration order 遗产管理令
y-a|Lu* administrator 管理人；遗产管理人
E1(1E?}! administrator of the estate 遗产管理人
^P$7A ]! admission of debt 债项承认书
F Yl3c admission of proof 接纳债权证明
B^q<2S; advance 放贷款项；垫付款项；预支款项；预付款项
Z@M6!;y# advance account 暂支帐目；预付款帐户
\fi}Q\|C advance compensation 预付补偿金
<5IQc[3]aP advance from shareholder 股东垫款
(Ilsk{aB;A advance pending reimbursement 预支以待日后付还
0*yJ % advanced economy 先进经济体系
[h-norB(( advancement 预付；预付财产
{y-`Q S advances warrant 垫款令
(p,}'I#i* advancing 贷出
#pA[k - adverse balance 逆差
#>[wD#XJV adverse exchange 逆汇
A 3q*$.[ advertisement addressed to shareholders 在报章刊登的致股东通告
C}Qt "-% advice for collection 托收通知书
(STx $cya advice of drawing 提款通知书；汇票通知书
-nR\ ,+N advice of payment 付款通知
28 UV DG1? Advisory Committee [Securities and Futures Commission]
A*i_|]Q 谘询委员会〔证券及期货事务监察委员会〕
sE9Ckc5 Advisory Committee on Diversification 经济多元化谘询委员会
*eGM7o*\X affidavit 誓章；遗产申报誓章
zP nC=h|g affidavit of no receipt 述明无收款的誓章
h (N=V|0 affiliate 联号；联营公司；附属公司
%5Rq1 $D affiliated company 附属公司；联号；联营公司
GOVAb' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ti9}*8 affordability 负担能力
;_tO+xL&
African Development Bank [AfDB] 非洲开发银行
,8## OB( after-acquired property 事后取得的财产
w2z p#;d after-hours dealing 市后交易
hW'
HT after-tax profit 税后盈利；税后利润；税后溢利
%\I.DEYH agency agreement 代理协议
mx}E$b$<CY agency expenses 代理机构的开支
6 Xa.0(h agency fee 代理费
^7 3=7PZ Agency Law 《代理法》
~:Mm<*lL% agent 代理人；承销人
}N,>A-P agent of company 公司代理人
e{!vNJ0` agent's fee 代理人费；经纪费
H (> M aggregate 总计；总数；总体数字
(oYW]c}G, aggregate amount 总款额；总额
.@k *p >K aggregate assets and liabilities 总体资产与负债
KyLp?!|> aggregate at constant price 按固定价格计算的总体数字
MZ ~.(& aggregate demand 总需求
Pfan7fq+ aggregate gross position 总持仓量
TB#N k5 aggregate limit 总限额
zH=hI Vc aggregate of salaries tax 合计薪俸税
Dl A Z"C aggregate performance 总体表现；总体业绩
# ZTLrq5b aggregate supply 总体供应
K\^&+7&zVg aggregate surplus 总盈余
t.U{ Bu
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Pz` hX$ aggregate value 总值；合计价值
\]8i} E1 aggregated basis 合计基准
hk; bk?:m aggregated net chargeable income 合计应课税入息实额
*h:kmT aggregation 合并计算；合计；总和
zYr z0 8PJ aggregation of incomes of husband and wife 夫妇入息合并计算
UH20n{_: aggregation of property 财产的总和
Ub)M*Cq0(o agio 差价；贴水
yekRwo| 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》
]>8)|]O6n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
dtTlIhh 1V 《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》
~6d5zI4\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
plXG[1;&G 《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》
jONjt(&N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c[5@ \j\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'vlrc[|/ agreement for a settlement 授产协议
q[c Etp28h agreement for assignment 转让协议
5-w: c> agreement for sale 售卖协议；买卖协议
9h&yuS'Yj agreement for sale and purchase 买卖协议
NvHN -^2 agreement for the payment of interest 支付利息协议
X9~p4ys9{ agreement for the repayment of money 还款协议
{^m5 #f 0" agreement of reinsurance 再保险协议
P (;Mb{ Agricultural Bank of China 中国农业银行
]o*$h$? s air passenger departure tax 飞机乘客离境税
) 4ncutb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O<X
)p`,` airport tax 机场税
38wq ( alcohol duty 酒精税
sX'nn alienation 让与；让渡；转让
*#h;c1aP alimony 生活费；赡养费
]^ 'ZiyJX All Ordinaries Index [AOI] 所有普通股指数
Q52 bh'cuU all risks 全险；综合险
kzi|$Gs< All Sales Record for Stock Market 《股票市场成交报告》
zlkWU Allied Capital Resources Limited 新联财务有限公司
@L8;VSI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z4@y?f v7s allocation letter 拨款信件
"L@g3g?|` allocation of fund 分配款项；预留款项
=4> @8=JA allocation of profit 利润分配；溢利分配
O X3Xy7 allocation warrant 拨款令
%?dE{ir allotment 分配；配股
e5OVq
, allotment notice 股份配售通知；配股通知
{US>)I allotment of shares 股份分配
dz,+tR~ allowable 可获宽免；免税的
jw4TLc7p allowable business loss 可扣除的营业亏损
OjATSmZ@@ allowable expenses 可扣税的支出
FmI;lVF0j allowance 免税额；津贴；备抵；准备金
<kb nu7?a* allowance for debts 债项的免税额
q+%!<]7X allowance for depreciation by wear and tear 耗损折旧免税额
UkfA}b^@v allowance for funeral expenses 殡殓费的免税额
b1 )\Zi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v, 0<9! 'v allowance for repairs and outgoings 修葺及支出方面的免税额
7d9Z/J@> allowance to debtor 给债务人的津贴
/7vE>mSY alteration of capital 资本更改
0WXV c alternate trustee 候补受托人
**HrWM%?8o amalgamation 合并
!NA`g7' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6t$N 7 8U ambit of charges 征税范围；收费范围
uO" 8aD`W amended valuation 经修订的估值
BS.= American Commodities Exchange 美国商品交易所
C P&o%Uc* American Express Bank Limited 美国运通银行
K ?YEoz'y[ American Stock Exchange 美国证券交易所
{aIZFe}B amortization 摊销
dEET}s \ amount due from banks 存放银行同业的款项
y@ . b
4 amount due from banks abroad 存放海外银行同业的款项
FfSI n3 amount due from holding companies 控股公司欠款
a7*COh amount due from local banks 存放本港银行同业的款项
Z@oKz:U amount due to banks 银行同业的存款
BA*&N>a amount due to banks abroad 海外银行同业的存款
z Lw(@& amount due to holding companies 控股公司存款
8!4[#y< amount due to local banks 本港银行同业的存款
u\3ZIb amount due to outport banks 外埠银行同业的存款
pN+I]NgQ amount for note issue 发行纸币的款额
>~wu3q amount of bond 担保契据的款额
-(
Kh.h amount of consideration 代价款额
KBj@V6Q amount of contribution 供款数额
~'{VaYk]v amount of indebtedness 负债款额
SwJH gZ& amount of principal of the loan 贷款本金额
r\RFDj amount of rates chargeable 应征差饷数额
hXTYTbTX amount of share capital 股本额
Q@Dkl
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niAZ$w amount of variation 变动幅度
WKOI \ amount of vote 拨款数额
c/RT0xql* amount payable 应付款额
RNe9h lr amount receivable 应收款额
Gym#b{#": Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZQ|gt* analysis 分析
t %HI1eO7h ancillary risk 附属风险
z L8 J`W annual account 周年帐目；周年帐目报表；年度决算；年结
h [y*CzG annual accounting date 年结日期
!mae^A1 annual allowance 每年免税额；年积金；年度津贴；年津
B,MQ.|s[ annual balance 年度余额
P
eHW[\) annual disposable income 每年可动用收入
C ( U annual estimates 周年预算
`GS cRhbh annual fee 年费
q#m!/wod annual general meeting 周年大会
:mn(0
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"u5KbJW annual long-term supplement 长期个案每年补助金
PY\W annual pensionable emolument 可供计算退休金的年薪
F {/>u(@3 annual report 年报
!G[f[u 4Zg Annual Report on the Consumer Price Index 《消费物价指数年报》
*?p
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annual return 周年报表；周年申报表；每年报税表格
Cy6%S).c Annual Return Rules 《周年报表规则》
Lz?*B$h annual review of consumer prices 每年消费物价回顾
bw0 20@O* annual roll-forward basis 逐年延展方式
7?,7TR2Ny annual salary 年薪
(H2ylMpQt annual statement 年度报表；年度决算表
GI?PGAT 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
Eo Ko
annuitant 年金受益人
YQx?*
g ZS annuity 年金
1]Lhk?4t annuity contract 年金合约
BPh" .R J annuity on human life 人寿年金
HM
90Sb antecedent debt 先前的债项
~;!BDL MC6 ante-dated cheque 倒填日期支票
V07VwVD anticipated expenditure 预期开支
@ "0uM?_)- anticipated net profit 预期纯利
#)FDl70S8 anticipated revenue 预期收入
.Nk}Z9L]k anti-inflation measure 反通货膨胀措施
Ej {+U anti-inflationary stance 反通货膨胀立场
!. p apparent deficit 表面赤字
hAlPl<BO#V apparent financial solvency 表面偿债能力
@]E]W#xAn apparent partner 表面合伙人
W
w^7^q& application for personal assessment 个人入息课税申请书
aU4R+.M7@ application of fund 资金应用
}\DAg'e) application to release as liquidator and to destruct the books of accounts and documents
, !r@9T 申请免除清盘人职务及毁灭帐簿与文件
*|^,DGfQ6 appointed actuary 委任精算师
: q(D (mK appointed auditor 委任核数师；委任审计师
Ca
X^) appointed trustee 委任的受托人
'V1!&Q 6 appointer 委任人
JBvk)ogM apportioned pro rata 按比例分摊
>T`zh^+5W apportionment 分配；分摊
ygMd$0:MN Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}#&~w 0 P apportionment formula 分摊方程式
#s*k|
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}iMXXXBOT appraisal 估价；评估
El {r$-} appreciable growth 可观增长
*q}FV 2 appreciable impact 显着影响
gt~9"I appreciable increase 可观增长
LNaeB(z" appreciation 增值；升值
C0gfJ~M ) appreciation against other currencies 相对其他货币升值
KM 5jl9Vv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y 2GQN:X appreciation tax 增值税
(X*'y*: appropriation 拨款；拨用；拨付
R08&cd#$ appropriation account 拨款帐目
/q T E Appropriation Bill 拨款法案
b-2pzcK{# appropriation-in-aid system 补助拨款办法
hr%U>U9 F approved assets 核准资产
) sRN!~ approved basket stock 认可一篮子证券
(v]P<3% approved budget 核准预算
U&`6&$] approved charitable donation 认可慈善捐款
v: giZxR approved charitable institution 认可慈善机构
!;TR2Zcn approved currency 核准货币；认可货币
zaH
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Km_j approved estimates 核准预算
J9NsHr :A[ approved estimates of expenditure 核准开支预算
' J2ewW5 approved overseas insurer 核准海外保险人
o1Ne +J t approved overseas trust company 核准海外信托公司
,tau 9>! approved pooled investment fund 核准汇集投资基金
ix:2Z- approved provident fund scheme 认可公积金计划
ES^NBI j5P approved provision 核准拨款
E N)Yo Vk approved redeemable share 核准可赎回股份
KuIkul9^% approved regional stock 认可地区性证券
E2h(w_l approved retirement scheme 认可退休金计划
y2U/$%B)G approved subordinated loan 核准附属贷款
: 2 _ 0L arbitrage 套戥；套汇；套利
y:~eU arbitrageur 套戥者；套汇者
,|6Y \L arbitrary amount 临时款项
S> .q 5 arrangement 措施；安排；协定
UVz=QEuYb arrears 欠款
P`7ojXy arrears of pay 欠付薪酬
uijq@yo8- arrears of revenue 逾期未收税款；逾期未收的帐项
LFl2uV" articles of association 组织章程；组织细则；组织章程细则
BQ).`f";d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:s U!PF[< ascertainment of profit 确定利润
d:A\<F "Asia Clear" “亚洲结算系统”
^g}L`9fL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
rFf :A-#l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hJecCOA)' Asian Development Fund [ADF] 亚洲发展基金
>9 q]> fJ Asian dollar bond 亚洲美元债券
wj}=@HS,3! Asian dollar market 亚洲美元市场
[SK2 x4 Asian dollar rate 亚洲美元利率
] gH
wfqx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
TViBCed40 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{F<)z% ^ asked price 沽盘；喊价；索价；卖方报价
)>ug{ M%g assessable income 应评税入息
"w>rlsT<O assessable loss 应评税亏损
tX@ 0:RX% assessable profit 应评税利润
4 U3C~J assessable value 应评税值
Tw2Xe S assessed profit 估定利润
0Ul xp assessed value 经评估价值
5P-K *C& assessment 评税；评定；估价；评税单
$Vo/CZW7 assessment number 评税编号；估价编号
8FAT(f//. assessment of additional tax 补加税评税
^!q 08`0 assessment of performance 业绩评估；实绩评价
r5D jCV" Assessor 评税主任
< 9=zP/Q asset price bubbles 资产价格泡沫
X'YfjbGo asset-backed securities 具资产保证的证券
qsD?dH i7 assets accretion 资产增值
!>CE(;E>z assets and liabilities 资产与负债
V+Y|4Y& assets betterment statement 资产递增表；资产改进表
R
4 DM_ u assets lending 实物放款；有抵押贷款
d&/^34g n assets of the company passing on the death 死者去世时转移的公司资产
)C'G2RV assets pledged as security for liabilities 用作负债抵押的资产
X7t 5b7 assets portfolio 资产投资组合
TFAYVK~ assets price 资产价格
~D<7W4c assets quality 资产质素
E%-Pyg* assets realization 资产变现
3ye K@ >C assets refinancing arrangement 资产再集资安排
R1I I k assets securitization 资产证券化
!y.ei1diw assets situated outside Hong Kong 在香港以外地方的资产
KK@
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K4i I : assets value 资产值
eKL ]E! assignee 承让人
! x`;>0 assignment 转让；转让书；转让契
,O$Z,J4VL assignment of interest 权益转让
);0<Odw%. assignment of letters patent and trade mark 专利证书及商标转让
d\v$%0 assignment of property 物业转让；物业转让书
elN{7: assignment right 转让权
9 yh9HE assignor 转让人
N7d17c.
5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
:({-0& &_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I8 %d;G~ associate member 附属会员
q > Q:X3
associated body corporate 相联法人团体
b7?U8/#' associated company 相联公司；联属公司
MDMtOf e| associated corporation 相联法团
59&T / Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pWWL{@ J 公认会计师公会〔英国〕
;b, -$A Association of Futures Exchange Brokers 香港期货经纪协会
'CP/ym f/a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5F'%i;)oq association of underwriters 承保人组织
Yh}zt
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LEYWH% y assurance 担保；保险；转易；转易书
L~@ma(TV{K assurance of interest 权益的转易
clh3 at 19XX price 按一九ＸＸ年价格计算
SQ1M4:hP at a discount 按赔价计算；按贴水价格计算；打折扣
>t 1_5 at a premium 按溢价计算；按升水价格计算
QH@Q\
@, at call 通知付款；按通知
fG:PdIJ7_ at constant market price 按固定市价计算
Xz;et>UD*B at constant price 按固定价格计算
.OVW4svX at cost 按成本计算
lcu( "^{3 at current market price 按当时市价计算；按现时市价计算
FQ ;4'B^k] at current price 按当时价格计算；按现时价格计算
o0zc}mm at factor cost 按要素成本计算；按生产要素成本计算
08<k'Oi] at money-of-the-day price 按付款当日价格计算
F{#N6,T at or better 按指定或较佳价位〔买卖指令〕
!yoSMI- at par 按面值计算；平价
>2l13^Y at sight 见票即付
bBkm]
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u Y? /B ~ at the opening 按开市盘
qZT 4+&y attestation 见证；见证条款
3M NhH at-the-money option 平价期权
'Qm` A= attorney 受权人；受托代表人
nz ,Mqol attornment 新拥有人承认书
Ss"|1]acP attributable profit 可归属利润
tYI ]LL attributable share value 可归属股份价值
V_)5Af3wY Auckland Stock Exchange 奥克兰证券交易所
^CowJ(y( auction 拍卖
.Q=2WCv0 auctioneer 拍卖商
( z8]FT audit 审计；核数
D8 r >a"gx Audit Commission 审计署
P<j4\zJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&{-oA_@ 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〕
LK'S)Jk audit review 帐目审查
fhBO~o+K> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
viW~'}^k7 audited account 审计帐目；经审计的帐目
"D
ts* audited annual account 经审计的周年帐目
Wrf^O2 audited balance sheet 经审计的资产负债表
_&k'j)rg auditor 核数师；核数主任；审计师
4A\BGD*5 auditor's certificate 核数师证明书；审计师证明书
U^E auditor's report 核数师报告；审计师报告
p9FA_(`^ Aussie bond 澳元债券
uE,i-g0$Id austerity budget 紧缩预算
blKDQ~T2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%v?jG(o Australia All Ordinaries Index 澳洲所有普通股票指数
sDaT[).Hm Australian Dollar [AUD] 澳元
Nz(c"3T; Australian Options Market 澳大利亚期权市场
VxUvvJ{-v Australian Securities Commission 澳洲证券事务监察委员会
uR 06&SaA> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)@8'k]Glw. Australian Stock Exchange 澳大利亚证券交易所
}<(
"0jC Austrian Schilling [ATS] 奥地利先令
q7 %=`l authentication 认证；鉴证
b>hBct} authority to purchase 委托购买证；委购书
i Q]T+}nn_ authorization 认可；核准；授权；授权书
y1,?ZWTayr authorization by direction 指示授权
]y1$F
Ir+ authorization by instruction 指令授权
wQo6!H "K authorization by warrant 令状授权
..P=D <'f authorization of unit trust 单位信托的认可
Zd[y +$> authorized agent 指定代理人
2.fyP"P
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T[Z <bW~0 authorized clerk 出市员
VTy,43< authorized dealer 认可交易商
nZ 2mEt authorized financial institution 认可财务机构
" ?2 authorized fund 认可基金
aH5t.x79b authorized fund house 获授权的基金公司；认可基金公司
I3}HNGvU authorized institution 认可机构
*6 z'+' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J[j/aDdP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v7{ P].M authorized insurer 获授权保险人；获认可承保人
I 2t-D1X authorized investment 特准投资项目
n vO% authorized person 获授权人
EuKrYY] g authorized representative 获授权代表
;#5- .z authorized share capital 法定股本
7AGZu?1]M automated quotation system 自动报价系统
)#b}qc#` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mJ6t.%'d 自动交易系统〔香港期货交易所有限公司〕
PT uCN automatic adjustment mechanism 自动调整机制
N3XVT{ yo automatic adjustment system 自动调整系统
yi v RpSL Automatic Clearing House 自动票据交换所
++J Bbuzj! automatic exchange rates accumulation system 自动化汇率累集系统
Ak\D6eHcB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|g7nh[ automatic teller machine [ATM] 自动柜员机
+Bt LyQ autopay 自动转帐
yBYuDfeZ available assets 可用资产
)o
" SB1 available fiscal reserve 现存财政储备
N27K available profit 可用利润
{a+Fx}W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bGMeBj"R average 平均；平均数；海损
>j(I[_g average basic salary 平均基本薪金
Q>SPV8s average consumer expenditure 平均消费开支；一般消费开支
3<KZ.h r average cost 平均成本
:)A.E}G average cost of land production 增辟土地平均成本
VV0EgfJ average daily turnover 平均每日成交额
SxL HFN] average daily wage rate 平均每日工资率
r
48;_4d)D average expenditure pattern 平均开支模式
q_9N+-?{7 average growth rate 平均增长率
nK?k< average net fixed assets 固定资产平均净值
DU*g~{8T$ average of relatives 相对价格平均数
.v
#0cQX+. average price 平均价格
8T>3@kF average propensity to consume 平均消费倾向；一般消费倾向
YobC'c\~9 average propensity to save 平均储蓄倾向；一般储蓄倾向
M/8#&RycQ
average rate 平均率
,%)W T> average revenue 平均收入；平均收益
&;NNU T>Q average stock 平均库存；平均存货
|k7ts&2 average yearly rent 平均年租
Q ^1#xBd avoidance of double taxation 避免双重课税
eu}:Wg2 avoidance of tax 避税
