A:
Qg+0(odd A share Ａ股；甲类股份
bu"R2~sb abatement of tax 减税；减扣免税额
TRG(W^<F ABN AMRO Bank N.V. 荷兰银行
ADRjCk}I above-the-line expenditure 线上项目支出；经常预算支出
nGA'\+zj L above-the-line receipt 线上项目收入；经常预算收入
c@:L7# 8 ABSA Asia Limited 南非联合亚洲有限公司
<:yB4t3H+q absolute change 绝对数值变更
{H eIY2 absolute expenditure 实际开支
5,!,mor$] absolute guideline figure 绝对准则数字
m3]|I(]`Xe absolute interest 绝对权益
)5P*O5kQ - absolute order of discharge 绝对破产解除令
=%AFn9q absolute profit margin 绝对利润幅度
.)^@[yrkz absolute value 实值；绝对值
5J1A|qII absolutely vested interest 绝对既得权益
x#"|Z&Dw0 absorbed cost 已吸收成本；已分摊成本
:u#Ls,OZz absorption 吸收；分摊；合并
E" iH$NN absorption rate 吸收率；摊配率；分摊率
{Q8DPkW ACB Finance Limited 亚洲商业财务有限公司
.E|Hk,c9 acceptable form of reciprocity 合理的互惠条件
l)E
\mo
8 acceptable rate 适当利率；适当汇率
bL 5z%bV acceptance agreement 承兑协议
Sv.z9@S acceptance for honour 参加承兑
D3yG@lIP3 acceptor 承兑人；接受人；受票人
~1YL acceptor for honour 参加承兑人
*zX*k 7LnV accident insurance 意外保险
D"fE )@Q@Y Accident Insurance Association of Hong Kong 香港意外保险公会
WlP #L` accident insurance scheme 意外保险计划
%7BVJJp2 accident year basis 意外年度基准
QZk:G+ $ accommodation 通融；贷款
vTY I
ez`g accommodation bill 通融票据；空头票据
MjC;)z accommodation party 汇票代发人
Ky`rf}c I> account balance 帐户余额；帐户结余
V%&t'H{ account book 帐簿
-CW&! oW account collected in advance 预收款项
^z3-$98=A account current book 往来帐簿
/E(H`;DG account of after-acquired property 事后取得的财产报告
2XrPgq' account of defaulter 拖欠帐目
xd8UdQ, lt account payable 应付帐款
=9n$ at$l@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
&9\z!r6 mc account receivable 应收帐款
`pY\Mmgv1 account receivable report 应收帐款报表
(5?5? < account statement 结单；帐单；会计财务报表
Okca6=2" account title 帐户名称；会计科目
v'*Q[
(' accountant's report 会计师报告
vBsd.2t~ Accountant's Report Rules 会计师报告规则
>x)YdgJ* accounting and auditing procedure 会计与审计程序；会计与核数程序
WM BntB Accounting Arrangements 《会计安排》
<Fb3\T L accounting basis 会计基础
70&v`" accounting by Official Receiver 破产管理署署长呈交的帐目
13G a # Accounting Circular 《会计通告》
eN{[T
PPCq accounting class 会计类别
yyh
L]Uq"= accounting date 记帐日期；会计结算日期
k e|v|@ accounting for money 款项核算
94%gg0azp Accounting Officer 会计主任
mnL
\c' accounting period 会计报告期；会计期
1Nx.aj i accounting policy 会计政策；会计方针
vTjgW ?9 accounting practice 会计惯例
HyXw^ +tsj accounting principle 会计准则
"!XeK| Wi accounting record 会计记录
m}0US;c#f accounting report 会计报告
B {!)GZ(} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
NAh V8 Accounting Society of China 中国会计学会
jD3,z* accounting statement 会计报表
'n I2RX accounting system 会计制度；会计系统
!*u5HVn accounting transaction 会计事项；帐务交易
I})la!9 accounting treatment 会计处理
?HVsIAU accounting year 会计年度
z
h0 m3|9O accretion 增值；添加
?GU/Rf!H# accrual 应计项目；应累算数目
4NbX! "0 accrual basis 应计制；权责发生制
S5d:?^PGg accrual basis accounting 应计制会计；权责发生制会计
XETY)<g accrue 应累算；应计
)H$Ik)/N accrued benefit 应累算利益
sj2v*tFb accrued charges 应计费用
<Hhl=6op accrued cumulative preference share dividend 应累算的累积优先股股息
@``kt*+K+ accrued expenses 应累算费用
+ Uq9C-Iu accrued interest payable 应付利息；应计未付利息
\(.&E`r accrued interest receivable 应收利息；应计未收利息
uOc>~ITPS accrued right 累算权益
: w(J=0Lt accruing profit 应累算的利润
mp0p#8txi accumulated fiscal reserve 累积财政储备
+]
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s W+YfJT accumulated reserve 累积储备
%Rr!I:[ $ accumulation of surplus income 累积收益盈余
KgVit+4u/ acquired assets 既得资产
" e g`3v acquisition 收购；购置；取得
sF]v$ kq acquisition cost 购置成本
?LgR8/Io@5 acquisition expenses 购置费用
Gk,{{:M:5 acquisition of 100% interest 收购全部股权
PB4E_0}h acquisition of control 取得控制权
M$-4.+G acquisition of fixed assets 购置固定资产
hx x,E>k acquisition of shell “买壳”
ADA%$NhJ! acquisition price 收购价
O+`^]D7 act of God 天灾
#`:s:bwM: acting partner 执事合伙人
)V JAs| active market 买卖活跃的市场；交投畅旺的市场；旺市
?+GbPG~ active partner 积极参与的合伙人
z=!$3E ecr active trading 交投活跃
C!XI0d
actual circulation 实际流通
rf Yu8- actual cost 实际成本
KoiU\r actual expenditure 实际开支；实际支出
64s+
0} actual income 实际入息；实际收入；实际收益
B P"PUl: actual market 现货市场
%H>vMR-,~ actual price 现货价；实际价格
|`s}PcV actual profit 实际利润
66D< Up'K actual quotation 实盘；实际价位；实际报价
0 { v? actual year basis 按实际年度计算
{b^naE actuals 实货
[ar:zl V8 actuarial investigation 精算调查
xj{X#[q): actuarial principle 精算原则
" Na9Xea actuarial report 精算师报告
O 4 N_lr~ Actuarial Society of Hong Kong 香港精算学会
riZFcVsB actuarial valuation 精算师估值
G6JyAC9j actuary 精算师
Q'JE DH\ ad referendum agreement 暂定协议；有待覆核的协定
/}2
bsiJT ad valorem duty 从价税；按值征税
0NfO|l7P ad valorem duty system 从价税制
zJI/j
_ ~W ad valorem fee 从价费
,.]e~O4R ad valorem tariff 从价关税
WRh &4[G' additional allowance 额外免税额
&[*_ - additional amount for unexpired risk 未过期风险的额外款额
X~0l1 @! additional assessable profit 补加应评税利润
|/arxb& additional assessment 补加评税
aen(Mcd3bg additional commitment 额外承担
IG`~^-}7lR additional commitment vote 额外承担拨款
2P$l XGjh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Cd' P additional dependent parent allowance 供养父母额外免税额
ce2d)FG}e additional provision 额外拨款
FO_nS additional stamp duty 附加印花税
, p1 (0i additional tax 补加税罚款；补加税款
& /-@R| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Qa t%<;P2 adjudged bankrupt 被裁定破产
FvG9PPd adjudicated bankrupt 裁定破产人
"x9xJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
l4U& CA y adjudication of bankruptcy 裁定破产；宣告破产
$2] 1 3j adjudication of insolvency 裁定无力偿还债务
Ou2H~3^PL adjusted actual 经调整的实数；调整后的实数
BGOI$ , adjusted current assets 经调整的流动资产；调整后的流动资产
Rt7}e09HV adjusted figure 经调整的数字；调整后的数额
X]cB `?vR adjusted liabilities 经调整的负债；调整后的负债
}Bc'(2A;, adjusted loss 经调整的亏损；调整后的亏损
?#}=!$p adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
K blOP{I adjusted profit 经调整的利润；调整后的利润
kjaz{&P adjusted surplus 经调整的盈余额；调整后的盈余额
n#z^uq|v adjusted value 经调整的价值；调整后的价值
Vnh
+2XiK adjustment 调整；修订；理算〔保险〕
3mWo`l adjustment centre 调剂中心
"x\3`Qk adjustment lag 调整过程的时间差距；调整时差
_QvyFKAM adjustment mechanism 调整机制
t8i"f L adjustment of loss 亏损调整
g ywI@QD%# adjustment process 调整过程；调整程序
*Q!b%DIa$ adjustment range 调整幅度
r{\cm
Ds administered exchange rate 受管制汇率
[.6>%G1 C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mI9 h| n administration expenses 行政费用
cD0 administration fee 手续费；行政费
] |u}P2 administration in bankruptcy 破产管理
"oz @w'rG administration order 遗产管理令
Pdf_ {8 r administrator 管理人；遗产管理人
sB0+21'R administrator of the estate 遗产管理人
cnLC> _hY admission of debt 债项承认书
ivoPl~)J admission of proof 接纳债权证明
~e{2 Y% advance 放贷款项；垫付款项；预支款项；预付款项
*!Am6\+ advance account 暂支帐目；预付款帐户
<$?: | advance compensation 预付补偿金
-mY90]g advance from shareholder 股东垫款
{!N4 | advance pending reimbursement 预支以待日后付还
rA ` zuYo advanced economy 先进经济体系
LvWU
%? advancement 预付；预付财产
GZZLX19s q advances warrant 垫款令
U&u7d$AN P advancing 贷出
)[p8 adverse balance 逆差
V2g $"W?3 adverse exchange 逆汇
ljiq +t T advertisement addressed to shareholders 在报章刊登的致股东通告
wW%I < M advice for collection 托收通知书
bx6@FKns} advice of drawing 提款通知书；汇票通知书
7[D0n7B@ advice of payment 付款通知
@;rV B Advisory Committee [Securities and Futures Commission]
44%H? ,d 谘询委员会〔证券及期货事务监察委员会〕
"VT5WFj Advisory Committee on Diversification 经济多元化谘询委员会
P* aD2("Z affidavit 誓章；遗产申报誓章
EAY9~b6~c affidavit of no receipt 述明无收款的誓章
>E]*5jqU affiliate 联号；联营公司；附属公司
]m 4LY.SQ affiliated company 附属公司；联号；联营公司
gKYn* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u Xhp+q\ affordability 负担能力
"*7I~.7U(* African Development Bank [AfDB] 非洲开发银行
e\yj>tQJg after-acquired property 事后取得的财产
UD9h5PgT after-hours dealing 市后交易
s|,]Nb=z/ after-tax profit 税后盈利；税后利润；税后溢利
ZM|>Va/X agency agreement 代理协议
b%oma{I=.c agency expenses 代理机构的开支
G x,D'H' agency fee 代理费
1c}'o*K_% Agency Law 《代理法》
+Og O<P agent 代理人；承销人
20fCWVw}?} agent of company 公司代理人
fLD9R Z8_ agent's fee 代理人费；经纪费
8ZIv:nO$ aggregate 总计；总数；总体数字
iGha pD aggregate amount 总款额；总额
spl*[ d aggregate assets and liabilities 总体资产与负债
9&d BL0 aggregate at constant price 按固定价格计算的总体数字
`Mjm/9+18 aggregate demand 总需求
SQ.4IWT(hR aggregate gross position 总持仓量
htF&VeIte aggregate limit 总限额
(v I7qD_ aggregate of salaries tax 合计薪俸税
Ce0I8B2y aggregate performance 总体表现；总体业绩
wz,
\zh aggregate supply 总体供应
wR;l"*j aggregate surplus 总盈余
#5H@/o8!s= aggregate total 整体总额
EXBfzK)a aggregate value 总值；合计价值
Iewq?s\Fo aggregated basis 合计基准
wZC 'BLD aggregated net chargeable income 合计应课税入息实额
~f@< ] aggregation 合并计算；合计；总和
&>s(f-\8 aggregation of incomes of husband and wife 夫妇入息合并计算
AoR`/tr, aggregation of property 财产的总和
&a|oJ'clz agio 差价；贴水
>|iy= Zn%' 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》
^-AC tA) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@?1%*/ 《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》
[ =9R5.)c Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.Z^g
7 *s 《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》
*,R e&N8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%]R#}amW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`C h6"= t agreement for a settlement 授产协议
H!Od.$ZIX agreement for assignment 转让协议
8o dVdivh agreement for sale 售卖协议；买卖协议
HhpP}9 P; agreement for sale and purchase 买卖协议
S 5d{dTPq agreement for the payment of interest 支付利息协议
q6ikJ8E8b agreement for the repayment of money 还款协议
kl={L{r agreement of reinsurance 再保险协议
5sE^M S1 Agricultural Bank of China 中国农业银行
q@\_q! air passenger departure tax 飞机乘客离境税
sbs"26IE Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xv*m K1e airport tax 机场税
Y{O&- 5H^| alcohol duty 酒精税
ex| kD*= alienation 让与；让渡；转让
gSGe] alimony 生活费；赡养费
`j(+Y All Ordinaries Index [AOI] 所有普通股指数
T2- > all risks 全险；综合险
$?s^HKF~ All Sales Record for Stock Market 《股票市场成交报告》
<G&v Allied Capital Resources Limited 新联财务有限公司
_ 4W#6! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
srSTQ\l4 allocation letter 拨款信件
x:bYd\
EJ[ allocation of fund 分配款项；预留款项
<VBw1|)$@ allocation of profit 利润分配；溢利分配
: 1{j& $ allocation warrant 拨款令
{c1qC z M4 allotment 分配；配股
|`okIqp allotment notice 股份配售通知；配股通知
4ku /3/ 6 allotment of shares 股份分配
Y n#8uaU allowable 可获宽免；免税的
PWmz7*/ allowable business loss 可扣除的营业亏损
68!]q(!6F allowable expenses 可扣税的支出
SH(k UL5 allowance 免税额；津贴；备抵；准备金
vr vzV allowance for debts 债项的免税额
RasoOj$ allowance for depreciation by wear and tear 耗损折旧免税额
U;nC)'~YW9 allowance for funeral expenses 殡殓费的免税额
UQ8x #(`ak allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L,ra=SV F allowance for repairs and outgoings 修葺及支出方面的免税额
=I5XG"", allowance to debtor 给债务人的津贴
g\l;> alteration of capital 资本更改
R#`itIYh alternate trustee 候补受托人
"a
g_ amalgamation 合并
~h@tezF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U<t-LF3 ambit of charges 征税范围；收费范围
5_`}$"<~ amended valuation 经修订的估值
em]K7B= American Commodities Exchange 美国商品交易所
K$
&wO. American Express Bank Limited 美国运通银行
I F:M_
American Stock Exchange 美国证券交易所
H94.E|Q\+ amortization 摊销
p3S c4 amount due from banks 存放银行同业的款项
kmoJ`W} N amount due from banks abroad 存放海外银行同业的款项
Z])_E 6. amount due from holding companies 控股公司欠款
n, F00Y R amount due from local banks 存放本港银行同业的款项
% n{W amount due to banks 银行同业的存款
$ {+.1"/[ amount due to banks abroad 海外银行同业的存款
! lF^~x amount due to holding companies 控股公司存款
:qbG%_PJ amount due to local banks 本港银行同业的存款
VMWg:=~$ amount due to outport banks 外埠银行同业的存款
J4vKfxEg amount for note issue 发行纸币的款额
!BX62j\? amount of bond 担保契据的款额
f+920/>!Z amount of consideration 代价款额
#SYWAcTkO} amount of contribution 供款数额
M BT-L amount of indebtedness 负债款额
=l(JJ amount of principal of the loan 贷款本金额
m@@QT< amount of rates chargeable 应征差饷数额
HFr3(gNj@ amount of share capital 股本额
d0B+syl&4l amount of sums assured 承保款额
A|J\X=5 amount of variation 变动幅度
OGFKc# amount of vote 拨款数额
!.9vW&t amount payable 应付款额
[FL I+;gY amount receivable 应收款额
,
.I^ekF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2U F94 analysis 分析
=#tQIhX` ancillary risk 附属风险
DS C4 annual account 周年帐目；周年帐目报表；年度决算；年结
b8>9mKs annual accounting date 年结日期
ddP,_.0 annual allowance 每年免税额；年积金；年度津贴；年津
h7$!wf!I annual balance 年度余额
^{s0d+@{ annual disposable income 每年可动用收入
~Z2eQx
jtM annual estimates 周年预算
RuZ;hnE& annual fee 年费
='0!B]<G annual general meeting 周年大会
vR$5ItnT annual growth rate 年增率；每年增长率
&w0=/G/T=~ annual long-term supplement 长期个案每年补助金
ak>NKK8P annual pensionable emolument 可供计算退休金的年薪
kK M%
annual report 年报
b..$5 Annual Report on the Consumer Price Index 《消费物价指数年报》
ud Fju&!W annual return 周年报表；周年申报表；每年报税表格
pG
@iR*? Annual Return Rules 《周年报表规则》
qfu2}qUX~% annual review of consumer prices 每年消费物价回顾
6W=:`14 annual roll-forward basis 逐年延展方式
"^z=r]<5
annual salary 年薪
2[po~}2-0 annual statement 年度报表；年度决算表
E5 oD|'=WA Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
jyhzLu annuitant 年金受益人
H Im,
"iYk annuity 年金
BUinzW z{a annuity contract 年金合约
mj=|oIMwT annuity on human life 人寿年金
rbPs~C-[ antecedent debt 先前的债项
H4NEB1 TO> ante-dated cheque 倒填日期支票
)F9r?5}v4x anticipated expenditure 预期开支
9/Dt:R3QU anticipated net profit 预期纯利
N| Pm|w*? anticipated revenue 预期收入
.,Qnn}:l anti-inflation measure 反通货膨胀措施
^gzNP#A<'o anti-inflationary stance 反通货膨胀立场
"PaGDhS apparent deficit 表面赤字
fR4l4 GU?) apparent financial solvency 表面偿债能力
<UJJ],)^1A apparent partner 表面合伙人
7[BL 1HI* application for personal assessment 个人入息课税申请书
|nN/x< v application of fund 资金应用
n-3j$x1Ne application to release as liquidator and to destruct the books of accounts and documents
wG5RN;`V 申请免除清盘人职务及毁灭帐簿与文件
kA!(}wRL appointed actuary 委任精算师
h(Ed% appointed auditor 委任核数师；委任审计师
5iddB $ appointed trustee 委任的受托人
V1)P=?%(US appointer 委任人
lmKq xs4 apportioned pro rata 按比例分摊
I&8SP$S>J apportionment 分配；分摊
2j7d$y*' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"GI&S% F apportionment formula 分摊方程式
Ok~{@\ apportionment of estate duty 遗产税的分摊
`?^w appraisal 估价；评估
&hN&nH"PC appreciable growth 可观增长
Tki/ d\!+ appreciable impact 显着影响
~88 Tz+
appreciable increase 可观增长
e[m hbFf- appreciation 增值；升值
\Z20fh2 appreciation against other currencies 相对其他货币升值
F9P 0cGDs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4> VZk^%b# appreciation tax 增值税
9jGue lwN appropriation 拨款；拨用；拨付
n/oipiYx appropriation account 拨款帐目
J xm9@, Appropriation Bill 拨款法案
07Q[L'}y@ appropriation-in-aid system 补助拨款办法
NcBe |qxQ approved assets 核准资产
^FM9} t/U, approved basket stock 认可一篮子证券
mqk(UOK` approved budget 核准预算
/lB0> Us approved charitable donation 认可慈善捐款
QYfAf3te approved charitable institution 认可慈善机构
~}-p5 q2 approved currency 核准货币；认可货币
uuYH6 bw*d approved estimates 核准预算
#r.` V!= approved estimates of expenditure 核准开支预算
%;(|KrUN approved overseas insurer 核准海外保险人
_~Z Q b approved overseas trust company 核准海外信托公司
xPMyG); approved pooled investment fund 核准汇集投资基金
BX(d"z b< approved provident fund scheme 认可公积金计划
? ZHE8 approved provision 核准拨款
Of7) A approved redeemable share 核准可赎回股份
hL bT\J`I approved regional stock 认可地区性证券
`JWYPsWk approved retirement scheme 认可退休金计划
>Ug ?O~- approved subordinated loan 核准附属贷款
w<~<(5mM5; arbitrage 套戥；套汇；套利
}SMJD arbitrageur 套戥者；套汇者
MIlCUk arbitrary amount 临时款项
XDdcq ]*| arrangement 措施；安排；协定
O%K?l}e arrears 欠款
@=NVOJy}c arrears of pay 欠付薪酬
=HV-8C] arrears of revenue 逾期未收税款；逾期未收的帐项
`)=A !x y articles of association 组织章程；组织细则；组织章程细则
Mj
B< \g> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)n}]]^Sc ascertainment of profit 确定利润
4ZJT[zi "Asia Clear" “亚洲结算系统”
)yNw2+ ~5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
> }DjHLTW\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~"q,<t Asian Development Fund [ADF] 亚洲发展基金
37 O#aJ,K Asian dollar bond 亚洲美元债券
Uty(sDtu Asian dollar market 亚洲美元市场
q"+ q Asian dollar rate 亚洲美元利率
`+hy#1] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Md>f Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`}9 1S asked price 沽盘；喊价；索价；卖方报价
ra% R:xX assessable income 应评税入息
w
<#*O: assessable loss 应评税亏损
ECS<l*i57& assessable profit 应评税利润
,/?%y\:J assessable value 应评税值
!*?(Q6 assessed profit 估定利润
O:,2OMB}B` assessed value 经评估价值
a\&(Ua assessment 评税；评定；估价；评税单
E]H assessment number 评税编号；估价编号
tC?A so assessment of additional tax 补加税评税
1( ?CNW[ assessment of performance 业绩评估；实绩评价
}^pQbFku Assessor 评税主任
zh^jWu asset price bubbles 资产价格泡沫
#'4<> G] asset-backed securities 具资产保证的证券
pcuMGo-# assets accretion 资产增值
yF/< : assets and liabilities 资产与负债
-.b
I o assets betterment statement 资产递增表；资产改进表
y4/ >Ol] assets lending 实物放款；有抵押贷款
N8 kb-2 assets of the company passing on the death 死者去世时转移的公司资产
) _9e@ ~, assets pledged as security for liabilities 用作负债抵押的资产
v $)@AE assets portfolio 资产投资组合
/=muj9|+s assets price 资产价格
HTDyuq s assets quality 资产质素
7"n)/;la assets realization 资产变现
6)#- 5m assets refinancing arrangement 资产再集资安排
rKzv8d assets securitization 资产证券化
ayH%
qp assets situated outside Hong Kong 在香港以外地方的资产
!$p2z_n$@. assets stripping 削减资产；拆卖资产
T$n>7X-r assets value 资产值
wWJQ ~i? assignee 承让人
%Rd~|$@>x assignment 转让；转让书；转让契
]{AOh2Z.hv assignment of interest 权益转让
3 {Ek-{ 9 assignment of letters patent and trade mark 专利证书及商标转让
R(2HY Z assignment of property 物业转让；物业转让书
i M?I
/\ assignment right 转让权
us\%BxxI9 assignor 转让人
}_a +X associate 有联系的人；有关连人士；相联者；合伙人；联系人
PTzp;. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'YZI>V* associate member 附属会员
Y8 J ;+h9 associated body corporate 相联法人团体
HzD> -f associated company 相联公司；联属公司
QN5yBa!W z associated corporation 相联法团
Q{qj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
iHE0N6%q 公认会计师公会〔英国〕
-7-Fd_ F8 Association of Futures Exchange Brokers 香港期货经纪协会
BrNG%%n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P\22op_te- association of underwriters 承保人组织
+}c|O+6g assumption of control 接管
CJMaltPp& assurance 担保；保险；转易；转易书
t+=1 2{9;f assurance of interest 权益的转易
Ad]<e?oN= at 19XX price 按一九ＸＸ年价格计算
']d!?>C@o at a discount 按赔价计算；按贴水价格计算；打折扣
T6h;Y at a premium 按溢价计算；按升水价格计算
8 zQ_xE at call 通知付款；按通知
A*7Io4e! at constant market price 按固定市价计算
L.09\1?.n at constant price 按固定价格计算
HA^jk% 53 at cost 按成本计算
U^ M@um M at current market price 按当时市价计算；按现时市价计算
#<a_: m)@ at current price 按当时价格计算；按现时价格计算
)(h&Q?
Ar at factor cost 按要素成本计算；按生产要素成本计算
% ~ #!NX at money-of-the-day price 按付款当日价格计算
Y!++C MzU at or better 按指定或较佳价位〔买卖指令〕
Y<p zy8 z at par 按面值计算；平价
pu/m8
at sight 见票即付
F=oHl@ at the close 按收市盘
[2GXAvXsT at the opening 按开市盘
M1AZ}b c0] attestation 见证；见证条款
zW"~YaO%C at-the-money option 平价期权
@9OeC
O attorney 受权人；受托代表人
G 2% attornment 新拥有人承认书
[;(]Jy attributable profit 可归属利润
tA`mD >[ attributable share value 可归属股份价值
*.kj]B oO Auckland Stock Exchange 奥克兰证券交易所
P] pmt1a auction 拍卖
O"
% Hprx auctioneer 拍卖商
E$]a?uA: audit 审计；核数
m >]>$=% Audit Commission 审计署
gCv"9j<j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Dk)@>l:gI, 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
`fQM audit review 帐目审查
`t{D 7 I7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{E!$ xY8 audited account 审计帐目；经审计的帐目
_:wZmZU} audited annual account 经审计的周年帐目
uk`T+@ K audited balance sheet 经审计的资产负债表
zc6H o auditor 核数师；核数主任；审计师
!"g=&Uy& auditor's certificate 核数师证明书；审计师证明书
(bg}an auditor's report 核数师报告；审计师报告
i Td-n9 Aussie bond 澳元债券
L7SEswMti austerity budget 紧缩预算
jg~_'4f# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u$W Bc\ j Australia All Ordinaries Index 澳洲所有普通股票指数
Cn abD{uTf Australian Dollar [AUD] 澳元
oJP< 'l1 Australian Options Market 澳大利亚期权市场
? Wwh
_TO Australian Securities Commission 澳洲证券事务监察委员会
x Z|&/Ci Australian Society of Certified Practising Accountants 澳洲执业会计师公会
= y?#^ Australian Stock Exchange 澳大利亚证券交易所
h6g=$8E Austrian Schilling [ATS] 奥地利先令
|n+ #1_t% authentication 认证；鉴证
~k9O5S{ authority to purchase 委托购买证；委购书
V-[2jC{ authorization 认可；核准；授权；授权书
^ [ET&" authorization by direction 指示授权
;LHDh_.pX authorization by instruction 指令授权
pU
M&"V authorization by warrant 令状授权
VVs{l\$=ZV authorization of unit trust 单位信托的认可
HDyQzCG, authorized agent 指定代理人
%/P=m-K authorized capital 法定资本
0;}Aj8Fle authorized clerk 出市员
<e'P%tG' authorized dealer 认可交易商
Oz :D.V
3~ authorized financial institution 认可财务机构
< \h*Zy authorized fund 认可基金
1+R:3(AC authorized fund house 获授权的基金公司；认可基金公司
GA.BI"l authorized institution 认可机构
Y;8
>=0ye authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V?=TVI*k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aw1P5aPmX authorized insurer 获授权保险人；获认可承保人
ir]Mn.(Y authorized investment 特准投资项目
<# >Oy&E authorized person 获授权人
"cwR^DoD& authorized representative 获授权代表
?p(kh^ z authorized share capital 法定股本
=KV@&Y^x4 automated quotation system 自动报价系统
?~!tM}X0:3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u0xQ;BQ 自动交易系统〔香港期货交易所有限公司〕
*]5z^>
q;7 automatic adjustment mechanism 自动调整机制
]K7`-p ~T automatic adjustment system 自动调整系统
x7f:F. Automatic Clearing House 自动票据交换所
!;i*\
a automatic exchange rates accumulation system 自动化汇率累集系统
5!~!j
"q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S0F@#mSQ? automatic teller machine [ATM] 自动柜员机
fVYiwE=F autopay 自动转帐
+Z > < available assets 可用资产
Gi*<~`Gr available fiscal reserve 现存财政储备
P2On k l available profit 可用利润
kg:l:C)Tq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T e+^J 8 average 平均；平均数；海损
H- 18 5]7 average basic salary 平均基本薪金
0Su_#".-* average consumer expenditure 平均消费开支；一般消费开支
N3Z iGD average cost 平均成本
[ 6_"^jgH average cost of land production 增辟土地平均成本
N?$7 Z v[G average daily turnover 平均每日成交额
!#. \QU| average daily wage rate 平均每日工资率
sv'
Gt1&"Z average expenditure pattern 平均开支模式
i!L;? `F{ average growth rate 平均增长率
w$b~x4y% average net fixed assets 固定资产平均净值
d4J<, average of relatives 相对价格平均数
i (0hvV>' average price 平均价格
57U%` average propensity to consume 平均消费倾向；一般消费倾向
B3Mx,uXT\ average propensity to save 平均储蓄倾向；一般储蓄倾向
Bq *[c=(2 average rate 平均率
^PC\E} average revenue 平均收入；平均收益
xo(k?+P>. average stock 平均库存；平均存货
l2(.>-# average yearly rent 平均年租
dN<5JQql avoidance of double taxation 避免双重课税
wk@yTTnb avoidance of tax 避税
