A:
4sva%Up A share Ａ股；甲类股份
lw Kr$X4 abatement of tax 减税；减扣免税额
)X7ZX#ttH ABN AMRO Bank N.V. 荷兰银行
mM95BUB above-the-line expenditure 线上项目支出；经常预算支出
1 8&^k| above-the-line receipt 线上项目收入；经常预算收入
S]9xqiJ W ABSA Asia Limited 南非联合亚洲有限公司
7zNyH(. absolute change 绝对数值变更
@ 8SYV}0H absolute expenditure 实际开支
<2R=!n@b\ absolute guideline figure 绝对准则数字
5 &VLq absolute interest 绝对权益
a u#IA absolute order of discharge 绝对破产解除令
M9i u#6P absolute profit margin 绝对利润幅度
Ml)WY#7
absolute value 实值；绝对值
"? R$9i absolutely vested interest 绝对既得权益
S[%86(,*gP absorbed cost 已吸收成本；已分摊成本
B,A/
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,iHl;3 bu absorption rate 吸收率；摊配率；分摊率
LUCpZ3F1 ACB Finance Limited 亚洲商业财务有限公司
/
AW]12_ acceptable form of reciprocity 合理的互惠条件
19lx;^b acceptable rate 适当利率；适当汇率
jgC/ acceptance agreement 承兑协议
J M`uIVnNA acceptance for honour 参加承兑
ho0T$ hB acceptor 承兑人；接受人；受票人
)v' DQAL acceptor for honour 参加承兑人
>uI|S accident insurance 意外保险
Kj}}O2 Accident Insurance Association of Hong Kong 香港意外保险公会
3 8f9jF%7j accident insurance scheme 意外保险计划
dM$]OAT accident year basis 意外年度基准
_E?(cWC accommodation 通融；贷款
"V^(i%E; accommodation bill 通融票据；空头票据
'g$|:bw/ accommodation party 汇票代发人
.m4K ]^m account balance 帐户余额；帐户结余
\BS^="AcpP account book 帐簿
jd$lu^>I account collected in advance 预收款项
x0 j$]$ account current book 往来帐簿
g#H#i~E^ account of after-acquired property 事后取得的财产报告
p;C`n )7P7 account of defaulter 拖欠帐目
0z%]HlPg account payable 应付帐款
|}#Rn`*2y account payee only [A/C payee only] 只可转帐；存入收款人帐户
3ldOOQW% account receivable 应收帐款
-\r*D#aHBN account receivable report 应收帐款报表
q 3
9 RD account statement 结单；帐单；会计财务报表
"Z,'NL>& account title 帐户名称；会计科目
iJ#sg+ accountant's report 会计师报告
4 4cyD _( Accountant's Report Rules 会计师报告规则
z*kn .sW accounting and auditing procedure 会计与审计程序；会计与核数程序
\.}* s] 6 Accounting Arrangements 《会计安排》
5Rc
5/ m accounting basis 会计基础
*}LYMrP accounting by Official Receiver 破产管理署署长呈交的帐目
fUE jl Accounting Circular 《会计通告》
2!l)% F` accounting class 会计类别
/#.6IV( accounting date 记帐日期；会计结算日期
=0O`V Sb accounting for money 款项核算
tcmG>^YM Accounting Officer 会计主任
{@({po accounting period 会计报告期；会计期
0;]tC\D1 accounting policy 会计政策；会计方针
eH75: ` accounting practice 会计惯例
z m_mLk$4H accounting principle 会计准则
`L0}^ |`9 accounting record 会计记录
}yX a1#3 accounting report 会计报告
k(V#{
YP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8Kv=Zp,?` Accounting Society of China 中国会计学会
|2^cPnv?G& accounting statement 会计报表
U@i+XZc"S accounting system 会计制度；会计系统
K /. ;N.9 accounting transaction 会计事项；帐务交易
>/-<,,<\C accounting treatment 会计处理
@m# 7E4 + accounting year 会计年度
[NyR$yD{ accretion 增值；添加
^cX);koO accrual 应计项目；应累算数目
%e=BC^VW accrual basis 应计制；权责发生制
e6,/ i accrual basis accounting 应计制会计；权责发生制会计
vJK0>":G accrue 应累算；应计
D4[t@* m>7 accrued benefit 应累算利益
8 \%*4L' accrued charges 应计费用
MdCEp1Z accrued cumulative preference share dividend 应累算的累积优先股股息
:+en8^r% accrued expenses 应累算费用
f%d7?<r w accrued interest payable 应付利息；应计未付利息
Q]66v$ accrued interest receivable 应收利息；应计未收利息
3>c<E1 accrued right 累算权益
+Z /Pj_.o accruing profit 应累算的利润
Pij*?qmeQ accumulated fiscal reserve 累积财政储备
: 3*(kb1)& accumulated profit 累积利润；滚存溢利
tP7l
;EX4 accumulated reserve 累积储备
P>Pw;[b>O accumulation of surplus income 累积收益盈余
^!?W!k!:V acquired assets 既得资产
B`9'COw acquisition 收购；购置；取得
n:' Mpux acquisition cost 购置成本
/tDwgxJ acquisition expenses 购置费用
_6xC4@~h* acquisition of 100% interest 收购全部股权
XWH~o:0<2 acquisition of control 取得控制权
3)p#}_u{ acquisition of fixed assets 购置固定资产
RCg Z GP acquisition of shell “买壳”
{rf.sN~M acquisition price 收购价
vm
1vX; act of God 天灾
1s/t}J~zZ acting partner 执事合伙人
6|~N5E~SX active market 买卖活跃的市场；交投畅旺的市场；旺市
SfEgmp-m active partner 积极参与的合伙人
%h( J+_"L6 active trading 交投活跃
#]cO]
I actual circulation 实际流通
M qFuZg actual cost 实际成本
w+z~Mz}Vz actual expenditure 实际开支；实际支出
Xu2:yf4No* actual income 实际入息；实际收入；实际收益
"NMX>a,( actual market 现货市场
`[X5mEe actual price 现货价；实际价格
:$L^l{gT actual profit 实际利润
lN - vFna actual quotation 实盘；实际价位；实际报价
tp7cc;0 actual year basis 按实际年度计算
vYce a actuals 实货
nj]l'~Y0 actuarial investigation 精算调查
|W:xbtPNy actuarial principle 精算原则
p gW BW9\ actuarial report 精算师报告
&,JrhMr\ Actuarial Society of Hong Kong 香港精算学会
W0R<^5_ actuarial valuation 精算师估值
..)O/g . actuary 精算师
)E;B'^RVR ad referendum agreement 暂定协议；有待覆核的协定
K!=Y4"5% ad valorem duty 从价税；按值征税
F ^f L ad valorem duty system 从价税制
6Q"fRXM ad valorem fee 从价费
Gx,<|v ad valorem tariff 从价关税
7A<X!a additional allowance 额外免税额
"**T w' additional amount for unexpired risk 未过期风险的额外款额
4"at~K`
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Py_yIwQqg additional assessment 补加评税
`O/1aW1 additional commitment 额外承担
RoS&oGYqR additional commitment vote 额外承担拨款
0g o{gUI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y HSdaocp additional dependent parent allowance 供养父母额外免税额
bbddbRj; additional provision 额外拨款
$pr\"!|z additional stamp duty 附加印花税
leR-oeSO additional tax 补加税罚款；补加税款
~
HN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1wAD_PI|BH adjudged bankrupt 被裁定破产
KxhMPvN' adjudicated bankrupt 裁定破产人
+-"uJI wMD adjudication fee 裁定费；评定印花税额手续费；评估契据费
;&RBg+Pr adjudication of bankruptcy 裁定破产；宣告破产
| KY6IGcqV adjudication of insolvency 裁定无力偿还债务
sVWOh|O[W adjusted actual 经调整的实数；调整后的实数
_c$l@8KS^ adjusted current assets 经调整的流动资产；调整后的流动资产
3)cH\gsg9 adjusted figure 经调整的数字；调整后的数额
AAuH}W>n adjusted liabilities 经调整的负债；调整后的负债
>BFUts% adjusted loss 经调整的亏损；调整后的亏损
X\sO eb:] 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
YS],o'T adjusted profit 经调整的利润；调整后的利润
VC~1QPC9 adjusted surplus 经调整的盈余额；调整后的盈余额
}w&W\g+E$ adjusted value 经调整的价值；调整后的价值
w=JO $7 adjustment 调整；修订；理算〔保险〕
{8p<iY- % adjustment centre 调剂中心
@$ mh0K> adjustment lag 调整过程的时间差距；调整时差
r 9sq3z|% adjustment mechanism 调整机制
N)CM^$(T| adjustment of loss 亏损调整
2 8 > adjustment process 调整过程；调整程序
uC$!|I adjustment range 调整幅度
/;E{(%U)t administered exchange rate 受管制汇率
r`-=<@[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5! -+5TJI administration expenses 行政费用
Z P-^10
administration fee 手续费；行政费
FWC\(f administration in bankruptcy 破产管理
n4Xh}KtH administration order 遗产管理令
%'o'Kh''= administrator 管理人；遗产管理人
Y2$wL9"> administrator of the estate 遗产管理人
Q 8|
C>$n admission of debt 债项承认书
`-Y8T\ admission of proof 接纳债权证明
\* yH33B9 advance 放贷款项；垫付款项；预支款项；预付款项
HD%n'@E advance account 暂支帐目；预付款帐户
_"l2UDx advance compensation 预付补偿金
o{]2W `0r advance from shareholder 股东垫款
$Iz *W]B! advance pending reimbursement 预支以待日后付还
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l@ advanced economy 先进经济体系
<DR$WsDG advancement 预付；预付财产
12]rfd advances warrant 垫款令
]Xm+-{5?!R advancing 贷出
ExK yjWAJ adverse balance 逆差
>uLWfk+y1 adverse exchange 逆汇
H^ds<I<) advertisement addressed to shareholders 在报章刊登的致股东通告
^ruz-N^Y! advice for collection 托收通知书
/M2U7^9``" advice of drawing 提款通知书；汇票通知书
#M ;j*IBl* advice of payment 付款通知
F% < ZEVm Advisory Committee [Securities and Futures Commission]
.D3k(zZ 谘询委员会〔证券及期货事务监察委员会〕
'><I|c} Advisory Committee on Diversification 经济多元化谘询委员会
DMdVE P"m affidavit 誓章；遗产申报誓章
h~`^H9?M affidavit of no receipt 述明无收款的誓章
u7nTk' #r affiliate 联号；联营公司；附属公司
W*;r}!ro affiliated company 附属公司；联号；联营公司
#=uV, dw affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mswAao<y&x affordability 负担能力
7?@ -|{ African Development Bank [AfDB] 非洲开发银行
X*w7q7\8-: after-acquired property 事后取得的财产
[zJ|61^ after-hours dealing 市后交易
tqD=)0Uzs after-tax profit 税后盈利；税后利润；税后溢利
lJvfgP-j agency agreement 代理协议
^#gJf*'UE agency expenses 代理机构的开支
B%n|%g6K|h agency fee 代理费
`(uN_zvH Agency Law 《代理法》
ZyX+V?4 agent 代理人；承销人
N(J'h$E agent of company 公司代理人
A1Es>NK[qW agent's fee 代理人费；经纪费
XOL_vS24 aggregate 总计；总数；总体数字
MFyi#nq aggregate amount 总款额；总额
U6?3 z aggregate assets and liabilities 总体资产与负债
fnJx$PD~ aggregate at constant price 按固定价格计算的总体数字
.k -!/ ^ aggregate demand 总需求
GLp~SeF# aggregate gross position 总持仓量
w ,*#z aggregate limit 总限额
&|fPskpy aggregate of salaries tax 合计薪俸税
i~"lcgoO aggregate performance 总体表现；总体业绩
vd9PB N aggregate supply 总体供应
qDS~|<Y5 aggregate surplus 总盈余
<5!)5+G aggregate total 整体总额
\_)[FC@ aggregate value 总值；合计价值
H krh d aggregated basis 合计基准
XUVBD;"f! aggregated net chargeable income 合计应课税入息实额
v%muno, aggregation 合并计算；合计；总和
CH$K_\ aggregation of incomes of husband and wife 夫妇入息合并计算
gq ~K(Q<O< aggregation of property 财产的总和
b5)1\ANq agio 差价；贴水
NT=)</v Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)8E[xBaO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8;d./!|'&g 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
bjBXs;zr@\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ThY\K>@] 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)i"52! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G:!3X) b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s|][p| agreement for a settlement 授产协议
d(YAH@ agreement for assignment 转让协议
kq*IC&y agreement for sale 售卖协议；买卖协议
w eMufT agreement for sale and purchase 买卖协议
LJ Sx~)@ agreement for the payment of interest 支付利息协议
&})Zqc3Lqk agreement for the repayment of money 还款协议
yu }T><Wst agreement of reinsurance 再保险协议
w~~[0e+E Agricultural Bank of China 中国农业银行
5mX"0a_Q air passenger departure tax 飞机乘客离境税
T"DG$R,Aj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$\#wsI( airport tax 机场税
p4uN+D `.U alcohol duty 酒精税
DfjDw/{U3L alienation 让与；让渡；转让
s5 4AM]a{j alimony 生活费；赡养费
A ;TNR All Ordinaries Index [AOI] 所有普通股指数
qtjx<`EK> all risks 全险；综合险
m 0]1(\% All Sales Record for Stock Market 《股票市场成交报告》
FI @kE19 Allied Capital Resources Limited 新联财务有限公司
-I:L6ft8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6?'; ip allocation letter 拨款信件
pmiC|F83!8 allocation of fund 分配款项；预留款项
<u ImZC allocation of profit 利润分配；溢利分配
A
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z(#CO<C.t allotment 分配；配股
_ xM}*_<VP allotment notice 股份配售通知；配股通知
E J&w6),d allotment of shares 股份分配
~H4Tr[8a allowable 可获宽免；免税的
Q sPZ dC allowable business loss 可扣除的营业亏损
- sx=1+\nf allowable expenses 可扣税的支出
\;Sl5*kr allowance 免税额；津贴；备抵；准备金
w&Z.rB? allowance for debts 债项的免税额
fskc'%x allowance for depreciation by wear and tear 耗损折旧免税额
^YB3$: @$U allowance for funeral expenses 殡殓费的免税额
)&[ol9+\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r.' cjUs allowance for repairs and outgoings 修葺及支出方面的免税额
/ &em%/ allowance to debtor 给债务人的津贴
O{Z
bpa^ alteration of capital 资本更改
LYuMR,7E alternate trustee 候补受托人
C;YtMY: amalgamation 合并
qgxGq(6 K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:n OCs ambit of charges 征税范围；收费范围
$'w>doUlA amended valuation 经修订的估值
m[%P3 American Commodities Exchange 美国商品交易所
7WHq'R{@ American Express Bank Limited 美国运通银行
^V"0 8 American Stock Exchange 美国证券交易所
@`nU=kY/ amortization 摊销
qhmA)AWG> amount due from banks 存放银行同业的款项
${tBu# $-d amount due from banks abroad 存放海外银行同业的款项
s,j=Kym % amount due from holding companies 控股公司欠款
L-|u=c-6 amount due from local banks 存放本港银行同业的款项
7-}/{o*,5 amount due to banks 银行同业的存款
o;v_vCLO amount due to banks abroad 海外银行同业的存款
-+Z&O?pSH amount due to holding companies 控股公司存款
loD:4e1 amount due to local banks 本港银行同业的存款
% O*)'ni
amount due to outport banks 外埠银行同业的存款
Me-H'M p~ amount for note issue 发行纸币的款额
36d6 KS 7 amount of bond 担保契据的款额
yW;]J8 7* amount of consideration 代价款额
~"cqFdnO amount of contribution 供款数额
,[u .5vC amount of indebtedness 负债款额
lGEfI&1%! amount of principal of the loan 贷款本金额
qdZo
cTf' amount of rates chargeable 应征差饷数额
Z#@<|{eI amount of share capital 股本额
%.s"l6 W amount of sums assured 承保款额
!Xzy: amount of variation 变动幅度
V0*9Tnc amount of vote 拨款数额
{qFAX<{D amount payable 应付款额
[?n}?0 amount receivable 应收款额
<$8e;:#: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.c@,$z2M analysis 分析
(kJ"M4*<F' ancillary risk 附属风险
fRt&-z(' annual account 周年帐目；周年帐目报表；年度决算；年结
cN7|Zs c\ annual accounting date 年结日期
}^PdW3O*m, annual allowance 每年免税额；年积金；年度津贴；年津
4x$Ts %] annual balance 年度余额
\7q>4[ annual disposable income 每年可动用收入
0T:ZWRjH annual estimates 周年预算
vl5r ~F annual fee 年费
]U.YbWe^ annual general meeting 周年大会
%)L|7v< annual growth rate 年增率；每年增长率
F"a31`L>H annual long-term supplement 长期个案每年补助金
{ pu .l4nk annual pensionable emolument 可供计算退休金的年薪
'.z r:l annual report 年报
!%'c$U2 Annual Report on the Consumer Price Index 《消费物价指数年报》
AA K}t6 annual return 周年报表；周年申报表；每年报税表格
_'P!>C! Annual Return Rules 《周年报表规则》
I z)~h>-F annual review of consumer prices 每年消费物价回顾
$,jynRk7q annual roll-forward basis 逐年延展方式
74a >}+" annual salary 年薪
[4HOWM>\ annual statement 年度报表；年度决算表
/pz(s +4= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yV5A VM o annuitant 年金受益人
6}q# c annuity 年金
Jek)`D annuity contract 年金合约
=)2!qoE annuity on human life 人寿年金
ea!Z nld] antecedent debt 先前的债项
P26YJMJ' ante-dated cheque 倒填日期支票
,IG?(CK| anticipated expenditure 预期开支
;%Zn)etu anticipated net profit 预期纯利
"3VMjF\ anticipated revenue 预期收入
oBz jEv anti-inflation measure 反通货膨胀措施
d+g+ {p>? anti-inflationary stance 反通货膨胀立场
<9Pf]
G= apparent deficit 表面赤字
67d p)X apparent financial solvency 表面偿债能力
si|b>R&Z apparent partner 表面合伙人
1 =9 Kwd application for personal assessment 个人入息课税申请书
d=:&tOCg2 application of fund 资金应用
0& ?/TSC application to release as liquidator and to destruct the books of accounts and documents
g}'(V>( 申请免除清盘人职务及毁灭帐簿与文件
l}mzCIw% appointed actuary 委任精算师
}t.VH:02y appointed auditor 委任核数师；委任审计师
D(Yq<%Q appointed trustee 委任的受托人
3,{tGNl| appointer 委任人
6Er%td)f apportioned pro rata 按比例分摊
\:91BQP
c apportionment 分配；分摊
=]F15:%Z q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\ B
D' " apportionment formula 分摊方程式
qGKQrb,K apportionment of estate duty 遗产税的分摊
=j !Ruy1 appraisal 估价；评估
qU:Mvb^5& appreciable growth 可观增长
x2H?B` 5 appreciable impact 显着影响
;PhX [y^* appreciable increase 可观增长
vq *)2. appreciation 增值；升值
}_o!f V appreciation against other currencies 相对其他货币升值
>-YWq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,a?$F1Z- appreciation tax 增值税
|%-:qk4r G appropriation 拨款；拨用；拨付
DmgWIede|: appropriation account 拨款帐目
7I<] ;j Appropriation Bill 拨款法案
F#$[jh$ appropriation-in-aid system 补助拨款办法
r2
o-/$ approved assets 核准资产
N;d@)h(N! approved basket stock 认可一篮子证券
s1NRUV2E approved budget 核准预算
QyX ? approved charitable donation 认可慈善捐款
Kly`V]XE approved charitable institution 认可慈善机构
6z80Y*|eJ approved currency 核准货币；认可货币
mu =H&JC approved estimates 核准预算
fF} NPl approved estimates of expenditure 核准开支预算
jaI mO approved overseas insurer 核准海外保险人
5x; y{qT approved overseas trust company 核准海外信托公司
N >4uqFo approved pooled investment fund 核准汇集投资基金
1A b=1g{ approved provident fund scheme 认可公积金计划
edD"jq)J approved provision 核准拨款
_<1uO=km6 approved redeemable share 核准可赎回股份
o]|a5. O approved regional stock 认可地区性证券
? $LKn2C approved retirement scheme 认可退休金计划
b
ZEyP
W approved subordinated loan 核准附属贷款
|lhVk\X arbitrage 套戥；套汇；套利
SmYY){AQ/ arbitrageur 套戥者；套汇者
F,-S&d arbitrary amount 临时款项
\Q<Ur&J]% arrangement 措施；安排；协定
0 Se DBs arrears 欠款
, *A', arrears of pay 欠付薪酬
*eo<5YUHt arrears of revenue 逾期未收税款；逾期未收的帐项
wIT}>8o articles of association 组织章程；组织细则；组织章程细则
*PJg~F% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
79 ZBVe(} ascertainment of profit 确定利润
-O-qEQd "Asia Clear" “亚洲结算系统”
xl~%hw Bd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x0!5z1KQh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;Y>c egG\ Asian Development Fund [ADF] 亚洲发展基金
RZeU{u<O Asian dollar bond 亚洲美元债券
#]!0$z|Z Asian dollar market 亚洲美元市场
uM9[ Asian dollar rate 亚洲美元利率
'9MtIcNb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,pz^ 8NJAI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<H)I06]; asked price 沽盘；喊价；索价；卖方报价
xW;-=Q assessable income 应评税入息
6{r^3Hz assessable loss 应评税亏损
4^0L2BVcv assessable profit 应评税利润
R1DXi assessable value 应评税值
/Ma"a
^ assessed profit 估定利润
oG )JH)! assessed value 经评估价值
w3=Bj assessment 评税；评定；估价；评税单
OO:^#Mvv5 assessment number 评税编号；估价编号
e)~7pXYV) assessment of additional tax 补加税评税
t%n3~i4X: assessment of performance 业绩评估；实绩评价
@P^8?!i+ Assessor 评税主任
0=r.I}x asset price bubbles 资产价格泡沫
\= yx~c_$L asset-backed securities 具资产保证的证券
jtk2>Ol assets accretion 资产增值
id f~"a assets and liabilities 资产与负债
a
N| MBX; assets betterment statement 资产递增表；资产改进表
uYPdmrPB?l assets lending 实物放款；有抵押贷款
EQkv&k5X assets of the company passing on the death 死者去世时转移的公司资产
I4Ys ,n assets pledged as security for liabilities 用作负债抵押的资产
xrK%3nA4s" assets portfolio 资产投资组合
I T)rhi: assets price 资产价格
3JiDi
X"| assets quality 资产质素
UpgY}pf} assets realization 资产变现
tIgKnKr^) assets refinancing arrangement 资产再集资安排
J@y 1L]: assets securitization 资产证券化
lbv9 kk[ assets situated outside Hong Kong 在香港以外地方的资产
a(X?N.w assets stripping 削减资产；拆卖资产
h,q%MZ==^s assets value 资产值
I-NzGx2u assignee 承让人
~h]
<E assignment 转让；转让书；转让契
?#^_yd|< assignment of interest 权益转让
L[d 7@ assignment of letters patent and trade mark 专利证书及商标转让
;(Q4x"?I assignment of property 物业转让；物业转让书
'Pudy\Ab assignment right 转让权
xD;5z`A3 assignor 转让人
FLO#!G associate 有联系的人；有关连人士；相联者；合伙人；联系人
4 }{HRs? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
? Ovl(4VG associate member 附属会员
[ds:LQq)/ associated body corporate 相联法人团体
Gw*n,*pz associated company 相联公司；联属公司
Da!A1|" associated corporation 相联法团
\FSkI0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A
e&t#,) 公认会计师公会〔英国〕
0(;d<u)fS Association of Futures Exchange Brokers 香港期货经纪协会
KDW%*%! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+Eh1>m association of underwriters 承保人组织
I_J;/!l= assumption of control 接管
}+0{opY4R assurance 担保；保险；转易；转易书
o Q= Q} assurance of interest 权益的转易
@<e+E"6 at 19XX price 按一九ＸＸ年价格计算
wAxXK94#3 at a discount 按赔价计算；按贴水价格计算；打折扣
&AmT XW at a premium 按溢价计算；按升水价格计算
^ c}Z$V at call 通知付款；按通知
{Q[{H'Oa at constant market price 按固定市价计算
&dZ-}.
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<k'=_mC_ at cost 按成本计算
Cs7YD~, at current market price 按当时市价计算；按现时市价计算
w{Wz^= ';
at current price 按当时价格计算；按现时价格计算
R:98'`X= at factor cost 按要素成本计算；按生产要素成本计算
Z VuHO7' at money-of-the-day price 按付款当日价格计算
$
+;`[b at or better 按指定或较佳价位〔买卖指令〕
l [?o du4 at par 按面值计算；平价
DPJ#Y -0 at sight 见票即付
KFdTw{GlJ7 at the close 按收市盘
^SB?NRk at the opening 按开市盘
Fd-PjW/E8 attestation 见证；见证条款
v2:A 4Pd:+ at-the-money option 平价期权
z R(}X8fP attorney 受权人；受托代表人
yHl1:cf(y attornment 新拥有人承认书
dJM)~A y- attributable profit 可归属利润
wp`a:QZ8N attributable share value 可归属股份价值
["4h%{. Auckland Stock Exchange 奥克兰证券交易所
3(G}IWPq< auction 拍卖
<<gk< _7` auctioneer 拍卖商
V& <vRIsN audit 审计；核数
5BCXI8Ox9x Audit Commission 审计署
2J
=K\ L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*SQ hXTn 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〕
W~ E%Eq3 audit review 帐目审查
hm >JBc:n- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s@K)RhTY audited account 审计帐目；经审计的帐目
eKNZ?!c= audited annual account 经审计的周年帐目
~; k-/Z" audited balance sheet 经审计的资产负债表
uPc}a3'? auditor 核数师；核数主任；审计师
.t''(0_kC auditor's certificate 核数师证明书；审计师证明书
7OX5"u!2 auditor's report 核数师报告；审计师报告
W"+*%x Aussie bond 澳元债券
*Hy-D</w% austerity budget 紧缩预算
+0\BI<aG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
" m<]B Australia All Ordinaries Index 澳洲所有普通股票指数
"S.5_@? Australian Dollar [AUD] 澳元
2Jl6Xc8 Australian Options Market 澳大利亚期权市场
fEE[h uG Australian Securities Commission 澳洲证券事务监察委员会
f4)fa yAVp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UVlD]oXKh Australian Stock Exchange 澳大利亚证券交易所
PjNOeI @G Austrian Schilling [ATS] 奥地利先令
.)o<'u@Ri authentication 认证；鉴证
fy" q authority to purchase 委托购买证；委购书
-j dS8n4 authorization 认可；核准；授权；授权书
ra=U, authorization by direction 指示授权
|uI d:^ { authorization by instruction 指令授权
z^+f3- Z authorization by warrant 令状授权
4;'o`K~* authorization of unit trust 单位信托的认可
`"zXf -qeE authorized agent 指定代理人
&2[OH}4 authorized capital 法定资本
.6aC2A]es authorized clerk 出市员
@igr~hJ authorized dealer 认可交易商
.Nz2K[ authorized financial institution 认可财务机构
fVx<f.xuW authorized fund 认可基金
;rZR9fR authorized fund house 获授权的基金公司；认可基金公司
OjTb2[Q authorized institution 认可机构
|l)SX\Qf`@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_SdO}AiG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
HZC^Q7]hy authorized insurer 获授权保险人；获认可承保人
~``oKiPg@ authorized investment 特准投资项目
+U{8Mj authorized person 获授权人
;"46H'>! authorized representative 获授权代表
$Y* d ' > authorized share capital 法定股本
N|-M|1w96 automated quotation system 自动报价系统
5'wWj}0!% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U o?g@D 自动交易系统〔香港期货交易所有限公司〕
!qk+>6~A, automatic adjustment mechanism 自动调整机制
2# LTd{ automatic adjustment system 自动调整系统
TG 9 a1q Automatic Clearing House 自动票据交换所
z5`AJrj% automatic exchange rates accumulation system 自动化汇率累集系统
@v &h r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
))m\d * automatic teller machine [ATM] 自动柜员机
v&Xsyb0CaM autopay 自动转帐
@=JOAo available assets 可用资产
a!rU+ h iC available fiscal reserve 现存财政储备
?e( y/ available profit 可用利润
z6
T3vw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>dO1) average 平均；平均数；海损
&$$KC?!w average basic salary 平均基本薪金
,9;RP/"7 average consumer expenditure 平均消费开支；一般消费开支
%f3q CN average cost 平均成本
?5'E P|< average cost of land production 增辟土地平均成本
}#%3y&7M7 average daily turnover 平均每日成交额
fNR2(8;} average daily wage rate 平均每日工资率
e=uElp'% average expenditure pattern 平均开支模式
L v ;% z average growth rate 平均增长率
CVUA7eG+ average net fixed assets 固定资产平均净值
y2Eq-I e average of relatives 相对价格平均数
k*XI/k5Vc average price 平均价格
{ 3,_i66 average propensity to consume 平均消费倾向；一般消费倾向
Z[9)
hGh average propensity to save 平均储蓄倾向；一般储蓄倾向
HK}br!? average rate 平均率
2S%[YR>> average revenue 平均收入；平均收益
|q| ?y`X4/ average stock 平均库存；平均存货
<46> v< average yearly rent 平均年租
J>D+/[mFt avoidance of double taxation 避免双重课税
80J87\) avoidance of tax 避税
