A:
G`9F.T_Z^) A share Ａ股；甲类股份
TNPGw! abatement of tax 减税；减扣免税额
A$"$`)P! ABN AMRO Bank N.V. 荷兰银行
#u=O 5%. above-the-line expenditure 线上项目支出；经常预算支出
Ff#N|L'9_ above-the-line receipt 线上项目收入；经常预算收入
fN*4(yw ABSA Asia Limited 南非联合亚洲有限公司
ubC JZ"! absolute change 绝对数值变更
k#=leu"I absolute expenditure 实际开支
7quwc' ! absolute guideline figure 绝对准则数字
r+#V{oE_ absolute interest 绝对权益
= cI\OsV&? absolute order of discharge 绝对破产解除令
Y`O}]*{>8R absolute profit margin 绝对利润幅度
1\608~ZH absolute value 实值；绝对值
k}0 absolutely vested interest 绝对既得权益
={i&F absorbed cost 已吸收成本；已分摊成本
M"$RtS|h absorption 吸收；分摊；合并
]MA)=' ~ absorption rate 吸收率；摊配率；分摊率
bQN4ozSi ACB Finance Limited 亚洲商业财务有限公司
f+*2K^B acceptable form of reciprocity 合理的互惠条件
O"-PN F,J acceptable rate 适当利率；适当汇率
x]J-q5 acceptance agreement 承兑协议
&\]f!'jV acceptance for honour 参加承兑
\=G
Xe.}4d acceptor 承兑人；接受人；受票人
z Q|x>3 acceptor for honour 参加承兑人
U/&qV"Ih accident insurance 意外保险
B oj{+rE0 Accident Insurance Association of Hong Kong 香港意外保险公会
o wY_cDzrH accident insurance scheme 意外保险计划
\7tvNa,C accident year basis 意外年度基准
0!'M#'m accommodation 通融；贷款
7/OOq=z accommodation bill 通融票据；空头票据
o(SJuZC/U accommodation party 汇票代发人
Z-p^3t'{ account balance 帐户余额；帐户结余
&$z1Hz +l account book 帐簿
Pymh^i account collected in advance 预收款项
k#r7&Y account current book 往来帐簿
1]3bx N account of after-acquired property 事后取得的财产报告
rnBeL _8 C account of defaulter 拖欠帐目
4a \+o] account payable 应付帐款
{)[g account payee only [A/C payee only] 只可转帐；存入收款人帐户
yExyx?j. account receivable 应收帐款
"N / K * account receivable report 应收帐款报表
1H[;7@o$e account statement 结单；帐单；会计财务报表
QEHZ=Yg%3 account title 帐户名称；会计科目
W6/p-e5y accountant's report 会计师报告
eD1MP<>h Accountant's Report Rules 会计师报告规则
p|8Fl accounting and auditing procedure 会计与审计程序；会计与核数程序
rHdP 4: n Accounting Arrangements 《会计安排》
<fxj j accounting basis 会计基础
J&Qy $itqg accounting by Official Receiver 破产管理署署长呈交的帐目
{}C7VS1 Accounting Circular 《会计通告》
-Jrc'e4K accounting class 会计类别
1:s~ ]F@ accounting date 记帐日期；会计结算日期
,v5>sL accounting for money 款项核算
&+{xR79+& Accounting Officer 会计主任
n2hsG.4 accounting period 会计报告期；会计期
k'q
!MZU accounting policy 会计政策；会计方针
g(r'Y#U accounting practice 会计惯例
^yZSCrPGI accounting principle 会计准则
b`Ek;nYek accounting record 会计记录
9/KQAc* accounting report 会计报告
B;7s ]R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I%| s Accounting Society of China 中国会计学会
KQZ RzX>0 accounting statement 会计报表
(V?`W7 accounting system 会计制度；会计系统
#YVDO R{z accounting transaction 会计事项；帐务交易
1;[
<||K accounting treatment 会计处理
'0M0F'R accounting year 会计年度
0H]9 $D accretion 增值；添加
v=WDs#" accrual 应计项目；应累算数目
9 U1!"/F accrual basis 应计制；权责发生制
g#3x) 97Z accrual basis accounting 应计制会计；权责发生制会计
|wn LxI accrue 应累算；应计
os ud accrued benefit 应累算利益
cW/~4.v$ accrued charges 应计费用
rtOW -cz accrued cumulative preference share dividend 应累算的累积优先股股息
p
8Hv7* accrued expenses 应累算费用
^O: RS
g9 accrued interest payable 应付利息；应计未付利息
_r )nbQm& accrued interest receivable 应收利息；应计未收利息
4IE#dwZW accrued right 累算权益
)4~XZt1r accruing profit 应累算的利润
Jpnp' accumulated fiscal reserve 累积财政储备
Y k6WSurw accumulated profit 累积利润；滚存溢利
RXvcy< accumulated reserve 累积储备
H$iMP.AK accumulation of surplus income 累积收益盈余
(X' K)*G# acquired assets 既得资产
u}0t`w: acquisition 收购；购置；取得
.%h_W\M<l acquisition cost 购置成本
U]&%EqLS acquisition expenses 购置费用
-* j; acquisition of 100% interest 收购全部股权
0vNM#@ acquisition of control 取得控制权
93 b5S>&r acquisition of fixed assets 购置固定资产
8k% :w0H acquisition of shell “买壳”
m,_oX1h acquisition price 收购价
1fp&"K:yR act of God 天灾
b|'LtL$Y acting partner 执事合伙人
*hgsS~ active market 买卖活跃的市场；交投畅旺的市场；旺市
gz:c_HJ active partner 积极参与的合伙人
mM~Q!`Nf. active trading 交投活跃
n!orM5=:O actual circulation 实际流通
k)_#u;qmG actual cost 实际成本
LYKm2C*d actual expenditure 实际开支；实际支出
2uB26SEIl actual income 实际入息；实际收入；实际收益
Ps,w(k{d actual market 现货市场
t?&ajh actual price 现货价；实际价格
u-cC}DP actual profit 实际利润
tXGcw oOB actual quotation 实盘；实际价位；实际报价
` u)V 9{ actual year basis 按实际年度计算
1fG@r%4 actuals 实货
.SFwjriZ actuarial investigation 精算调查
R
dzIb- actuarial principle 精算原则
X,Q(W0-6$u actuarial report 精算师报告
%j`]x
-aOz Actuarial Society of Hong Kong 香港精算学会
> CA1Ub&ls actuarial valuation 精算师估值
9{&x-ugM actuary 精算师
BNLall ad referendum agreement 暂定协议；有待覆核的协定
P l
, M>IQ ad valorem duty 从价税；按值征税
v3]M;Y\ ad valorem duty system 从价税制
N#qoKY(# ad valorem fee 从价费
"lMWSCas ad valorem tariff 从价关税
6 n4S$a additional allowance 额外免税额
c 9K\K~bk additional amount for unexpired risk 未过期风险的额外款额
N4FG_ N additional assessable profit 补加应评税利润
M QI= additional assessment 补加评税
VAz+ J additional commitment 额外承担
E$baQU hKS additional commitment vote 额外承担拨款
" ;%1sK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4^A'A.0 additional dependent parent allowance 供养父母额外免税额
oOw"k*,h:S additional provision 额外拨款
Cq'r
'cBZ additional stamp duty 附加印花税
#7) 6X:/O additional tax 补加税罚款；补加税款
9EQ,|zf' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
riQ?'!a7 adjudged bankrupt 被裁定破产
V!4E(sX adjudicated bankrupt 裁定破产人
;">hCM7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Oms`i&}"} adjudication of bankruptcy 裁定破产；宣告破产
~'Hwszp b adjudication of insolvency 裁定无力偿还债务
-rrg?4 adjusted actual 经调整的实数；调整后的实数
+d. Bf adjusted current assets 经调整的流动资产；调整后的流动资产
r4'Pf|` u adjusted figure 经调整的数字；调整后的数额
IrK )N adjusted liabilities 经调整的负债；调整后的负债
S|i
//I%_ adjusted loss 经调整的亏损；调整后的亏损
JD .z}2+
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
NIGFu{S adjusted profit 经调整的利润；调整后的利润
|hAGgo/03 adjusted surplus 经调整的盈余额；调整后的盈余额
3x$ #L!VuU adjusted value 经调整的价值；调整后的价值
x-EAu 3=V adjustment 调整；修订；理算〔保险〕
VzNH% adjustment centre 调剂中心
;* Jd#O adjustment lag 调整过程的时间差距；调整时差
hy rJu{p adjustment mechanism 调整机制
m[rJFSpef adjustment of loss 亏损调整
-R]S)Odml adjustment process 调整过程；调整程序
L T!X|O. adjustment range 调整幅度
p^3d1H3 administered exchange rate 受管制汇率
9)`wd&! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:\ XD.n-n administration expenses 行政费用
6y 5~Kh6 administration fee 手续费；行政费
nfU}ECun4 administration in bankruptcy 破产管理
LNW p$" administration order 遗产管理令
#Ki @=* administrator 管理人；遗产管理人
fNumY|%3 administrator of the estate 遗产管理人
(TsgVq]L admission of debt 债项承认书
` W=JX2I admission of proof 接纳债权证明
rA7S1)Kq advance 放贷款项；垫付款项；预支款项；预付款项
q
Sah _N advance account 暂支帐目；预付款帐户
IB<ihk advance compensation 预付补偿金
g>{=R|uO5 advance from shareholder 股东垫款
+-i@R% advance pending reimbursement 预支以待日后付还
?6gI8K6X advanced economy 先进经济体系
QS_xOQ ' advancement 预付；预付财产
0o`o'Z V=c advances warrant 垫款令
5, 3h'\ "! advancing 贷出
h&P[9:LH adverse balance 逆差
D[_2:8 adverse exchange 逆汇
mv_-|N~ advertisement addressed to shareholders 在报章刊登的致股东通告
[Pl$=[+ advice for collection 托收通知书
Yp$lc^)c> advice of drawing 提款通知书；汇票通知书
c_ i;' advice of payment 付款通知
_`_$U MK; Advisory Committee [Securities and Futures Commission]
od>.5{o 谘询委员会〔证券及期货事务监察委员会〕
_{8boDX# Advisory Committee on Diversification 经济多元化谘询委员会
01b0;| affidavit 誓章；遗产申报誓章
\hV FK6 affidavit of no receipt 述明无收款的誓章
9hQ{r 2 affiliate 联号；联营公司；附属公司
;F- kE4w affiliated company 附属公司；联号；联营公司
s5 BV8 M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~PHG5?X affordability 负担能力
}0o0 "J-$ African Development Bank [AfDB] 非洲开发银行
NoT oLt\ after-acquired property 事后取得的财产
lH 8?IkK,g after-hours dealing 市后交易
'DPSM?]fA after-tax profit 税后盈利；税后利润；税后溢利
F~6[DqF\| agency agreement 代理协议
C\Rd] P8\ agency expenses 代理机构的开支
idQr^{ agency fee 代理费
+= QboUN Agency Law 《代理法》
u&:j Q:[ agent 代理人；承销人
}_S]!AWz agent of company 公司代理人
E ^G= agent's fee 代理人费；经纪费
: s35{K aggregate 总计；总数；总体数字
/T0|<r!c aggregate amount 总款额；总额
5 X rn] aggregate assets and liabilities 总体资产与负债
DBR TZES aggregate at constant price 按固定价格计算的总体数字
4
0eNgm^ aggregate demand 总需求
4R.#=]F aggregate gross position 总持仓量
)!Bv8&;e aggregate limit 总限额
k K(, FB aggregate of salaries tax 合计薪俸税
e):
&pqA aggregate performance 总体表现；总体业绩
!
d(,t[cV aggregate supply 总体供应
gw-l] @;1 aggregate surplus 总盈余
_ ~r>C aggregate total 整体总额
sSxra!tv4 aggregate value 总值；合计价值
b@k3y9 & aggregated basis 合计基准
GauIe 0qV aggregated net chargeable income 合计应课税入息实额
( Qnn aggregation 合并计算；合计；总和
BQ(`MM@ aggregation of incomes of husband and wife 夫妇入息合并计算
v "07H aggregation of property 财产的总和
o{/D:B agio 差价；贴水
y_w4ei 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》
l)zS}"F, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%NuS!v> 《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》
Sn0 Gw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UCFef,V W 《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》
+Z+]Tqo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2X:n75() 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pq 4frq agreement for a settlement 授产协议
:(Gg]Z9^8 agreement for assignment 转让协议
QAr1U7{(. agreement for sale 售卖协议；买卖协议
2KU [Yd agreement for sale and purchase 买卖协议
nX~sVG{Q agreement for the payment of interest 支付利息协议
g]S.u8K8m agreement for the repayment of money 还款协议
DY%E&Vd :h agreement of reinsurance 再保险协议
}Q*8QV Agricultural Bank of China 中国农业银行
-7u4f y{T air passenger departure tax 飞机乘客离境税
-Rmz`yOq} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
MCvjdc3: airport tax 机场税
h
c "n? alcohol duty 酒精税
3OTSLF/ alienation 让与；让渡；转让
ey:3F% alimony 生活费；赡养费
\;~>AL* All Ordinaries Index [AOI] 所有普通股指数
-LF^u;s8&S all risks 全险；综合险
Q% 6*S!~ All Sales Record for Stock Market 《股票市场成交报告》
0YKG`W Allied Capital Resources Limited 新联财务有限公司
sXAX HZ{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m$3&r2vgi allocation letter 拨款信件
m]85F^R0 allocation of fund 分配款项；预留款项
FXIQS ' allocation of profit 利润分配；溢利分配
^
`! 6Yax? allocation warrant 拨款令
L(iWFy1& T allotment 分配；配股
hTF]-&
hZ allotment notice 股份配售通知；配股通知
@?z*:
7a allotment of shares 股份分配
jl@xcs]# allowable 可获宽免；免税的
z7 }@ 8F allowable business loss 可扣除的营业亏损
[/I4Pe1Yj% allowable expenses 可扣税的支出
arnu|paw allowance 免税额；津贴；备抵；准备金
n@ xU5Q allowance for debts 债项的免税额
6g)21 Mh# allowance for depreciation by wear and tear 耗损折旧免税额
|<OZa;c+ allowance for funeral expenses 殡殓费的免税额
>n#Pq{7aF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.Sm7na
K allowance for repairs and outgoings 修葺及支出方面的免税额
i =Y#kL~f allowance to debtor 给债务人的津贴
/.vB /{2 alteration of capital 资本更改
N[Fz6,ZG _ alternate trustee 候补受托人
8[eH8m#~$ amalgamation 合并
cu |{cy - ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(sZ B- ambit of charges 征税范围；收费范围
yPW?%7 h amended valuation 经修订的估值
I~Ziq10 American Commodities Exchange 美国商品交易所
4Vh#Ye:` American Express Bank Limited 美国运通银行
`CO?} rW American Stock Exchange 美国证券交易所
f>dWl$/_s amortization 摊销
7JjTm^bu amount due from banks 存放银行同业的款项
~G"5!,J amount due from banks abroad 存放海外银行同业的款项
Rc @p!Xi amount due from holding companies 控股公司欠款
3(X"IoNQ amount due from local banks 存放本港银行同业的款项
lbMb amount due to banks 银行同业的存款
4]B(2FR [8 amount due to banks abroad 海外银行同业的存款
?me0J3u_ amount due to holding companies 控股公司存款
Bc $t`PI amount due to local banks 本港银行同业的存款
+Bgy@.a? amount due to outport banks 外埠银行同业的存款
VCtj8hKD r amount for note issue 发行纸币的款额
kd2+k4 @# amount of bond 担保契据的款额
ZPHB$]ri amount of consideration 代价款额
t!v#rn[ amount of contribution 供款数额
]wZG4A amount of indebtedness 负债款额
f $R ]m2 amount of principal of the loan 贷款本金额
\ 7jK6;R< amount of rates chargeable 应征差饷数额
aqtQGK57"% amount of share capital 股本额
1O 8RGk4 amount of sums assured 承保款额
074)(X&:x amount of variation 变动幅度
kLK}N>v}X amount of vote 拨款数额
V|Smk;G amount payable 应付款额
oJEind>8O amount receivable 应收款额
ki39$A'8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"??$yMW analysis 分析
h",kA(+P ancillary risk 附属风险
><+wH b annual account 周年帐目；周年帐目报表；年度决算；年结
S U04q+ annual accounting date 年结日期
!gu#
#MrJ9 annual allowance 每年免税额；年积金；年度津贴；年津
}<m9w\pA annual balance 年度余额
+9M#-:qB annual disposable income 每年可动用收入
XI@;;>D1=U annual estimates 周年预算
)V7bi^r annual fee 年费
SRyAW\*LWU annual general meeting 周年大会
Zgd|
J T7 annual growth rate 年增率；每年增长率
!c/ G'se annual long-term supplement 长期个案每年补助金
s'RE~, annual pensionable emolument 可供计算退休金的年薪
MqRpG5 . annual report 年报
Ny\p$v
"p Annual Report on the Consumer Price Index 《消费物价指数年报》
U*b1yxt annual return 周年报表；周年申报表；每年报税表格
.}C
pX Annual Return Rules 《周年报表规则》
gy0l@ 5 N annual review of consumer prices 每年消费物价回顾
/3{jeU.k annual roll-forward basis 逐年延展方式
.*+%-%CbP annual salary 年薪
p@ 0 Va annual statement 年度报表；年度决算表
iLD }>= 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
7Rwn{]r annuitant 年金受益人
{FNmYneh?6 annuity 年金
A&XI1. j6 annuity contract 年金合约
7M9Ey29f annuity on human life 人寿年金
i|2CZ antecedent debt 先前的债项
=f4>vo}@k ante-dated cheque 倒填日期支票
teIUSB[ anticipated expenditure 预期开支
VXX7Y? ! anticipated net profit 预期纯利
}f45>@uMW anticipated revenue 预期收入
hj[&.w anti-inflation measure 反通货膨胀措施
$}+t|`*q8] anti-inflationary stance 反通货膨胀立场
RDGefxv apparent deficit 表面赤字
p,0J $L apparent financial solvency 表面偿债能力
Z7)la
| apparent partner 表面合伙人
vr/*z euA application for personal assessment 个人入息课税申请书
O1[`2kj^HB application of fund 资金应用
DC+ p
s application to release as liquidator and to destruct the books of accounts and documents
@'P\c 申请免除清盘人职务及毁灭帐簿与文件
7XrXx:*a5 appointed actuary 委任精算师
\\}tD@V" appointed auditor 委任核数师；委任审计师
d|I?%LX0p appointed trustee 委任的受托人
kzozjh%`9h appointer 委任人
iW oe apportioned pro rata 按比例分摊
|T 3F:],` apportionment 分配；分摊
cc37(=o KL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{-a8^IK, apportionment formula 分摊方程式
,%Sf,h?" ^ apportionment of estate duty 遗产税的分摊
vf}.) appraisal 估价；评估
4b5'nu appreciable growth 可观增长
JlaT
-j appreciable impact 显着影响
H.-VfROi2 appreciable increase 可观增长
J7a_a >Y appreciation 增值；升值
rW),xfo0 appreciation against other currencies 相对其他货币升值
LlbRr.wL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4}&$s appreciation tax 增值税
Oc A;+}> appropriation 拨款；拨用；拨付
A43 mX !g\ appropriation account 拨款帐目
'w A4 }f Appropriation Bill 拨款法案
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(4$<>< appropriation-in-aid system 补助拨款办法
}*Z *wC approved assets 核准资产
df9 jT?l approved basket stock 认可一篮子证券
~&{LMf approved budget 核准预算
`YL)[t? V approved charitable donation 认可慈善捐款
!I)wI~XF)5 approved charitable institution 认可慈善机构
G)cEUEf
d approved currency 核准货币；认可货币
wB%N}bi! approved estimates 核准预算
d x5 2[W approved estimates of expenditure 核准开支预算
4Kl{^2 approved overseas insurer 核准海外保险人
EUGN`t-M approved overseas trust company 核准海外信托公司
G a,+ approved pooled investment fund 核准汇集投资基金
2d:IYCl4q approved provident fund scheme 认可公积金计划
W[BwHNxyg approved provision 核准拨款
K-X@3&X} approved redeemable share 核准可赎回股份
A h#bj8} approved regional stock 认可地区性证券
$e#V^dph approved retirement scheme 认可退休金计划
5,vw%F-m approved subordinated loan 核准附属贷款
9S<g 2v arbitrage 套戥；套汇；套利
V)q|U6R arbitrageur 套戥者；套汇者
ip)gI&kN`z arbitrary amount 临时款项
HnlCEW,^o arrangement 措施；安排；协定
# cGn5c} arrears 欠款
S29k I J arrears of pay 欠付薪酬
o!$ O+%4 arrears of revenue 逾期未收税款；逾期未收的帐项
X7. "hGu@ articles of association 组织章程；组织细则；组织章程细则
<?h,;] U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dAba'|Y ascertainment of profit 确定利润
$- 4 Zi "Asia Clear" “亚洲结算系统”
A*x3O%zH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? hfyQhR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QP?eK W9 : Asian Development Fund [ADF] 亚洲发展基金
S:F8` Gh Asian dollar bond 亚洲美元债券
4arqlz lo Asian dollar market 亚洲美元市场
5oOF |IYi Asian dollar rate 亚洲美元利率
{ V K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{>r56 \!F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
glL .CkJ asked price 沽盘；喊价；索价；卖方报价
(,P6cWt}" assessable income 应评税入息
.+#<~Jv assessable loss 应评税亏损
(Vz \02,K assessable profit 应评税利润
I_"Kh BM assessable value 应评税值
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RR.p assessed profit 估定利润
J>w3>8!>7 assessed value 经评估价值
D:Rr|m0Tk assessment 评税；评定；估价；评税单
Z) qts= assessment number 评税编号；估价编号
9jkaEn>m^ assessment of additional tax 补加税评税
=sFLzAu8 assessment of performance 业绩评估；实绩评价
(6g;FD:"6 Assessor 评税主任
f5tkv<) % asset price bubbles 资产价格泡沫
F 4X0DRC,G asset-backed securities 具资产保证的证券
_DD.#YB</ assets accretion 资产增值
G?$0OU assets and liabilities 资产与负债
p 3`odm bN assets betterment statement 资产递增表；资产改进表
SSrYF u" assets lending 实物放款；有抵押贷款
8n2MZ9p] assets of the company passing on the death 死者去世时转移的公司资产
u#bd*( assets pledged as security for liabilities 用作负债抵押的资产
I%?ia5]H assets portfolio 资产投资组合
wgPkSsuBuC assets price 资产价格
'.$va < assets quality 资产质素
hO?RsYJ.F assets realization 资产变现
h+d \u assets refinancing arrangement 资产再集资安排
u&-Zh@;Q7 assets securitization 资产证券化
?7| 6jTIs assets situated outside Hong Kong 在香港以外地方的资产
]ucz8(' assets stripping 削减资产；拆卖资产
X}5 }M+'~ assets value 资产值
L kK# =v assignee 承让人
P \k5% assignment 转让；转让书；转让契
\:/~IZdzF assignment of interest 权益转让
rf\A[)< : assignment of letters patent and trade mark 专利证书及商标转让
&Cykw$s assignment of property 物业转让；物业转让书
m ,|) $R assignment right 转让权
0x1#^dII assignor 转让人
j t6q 8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
KEfx2{k b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rEfo)jod associate member 附属会员
3v?R"2\qS associated body corporate 相联法人团体
aePLP associated company 相联公司；联属公司
Oye:V associated corporation 相联法团
9V/:1I0?&0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^hy Y,X 公认会计师公会〔英国〕
k. @OFkX. Association of Futures Exchange Brokers 香港期货经纪协会
{9_} i#,vR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K.l7yBm association of underwriters 承保人组织
3U\ | E assumption of control 接管
i pi^sCYp assurance 担保；保险；转易；转易书
_&U.DMt2 C assurance of interest 权益的转易
~jOn)jBRZ at 19XX price 按一九ＸＸ年价格计算
uW{;@ 7N at a discount 按赔价计算；按贴水价格计算；打折扣
bw[s<z|LKA at a premium 按溢价计算；按升水价格计算
ZNN ^ at call 通知付款；按通知
u |eV'-R)s at constant market price 按固定市价计算
mh7J PbX| at constant price 按固定价格计算
a`t <R at cost 按成本计算
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at current market price 按当时市价计算；按现时市价计算
!ma %Zk at current price 按当时价格计算；按现时价格计算
8~@?cy1j! at factor cost 按要素成本计算；按生产要素成本计算
'Z{_w s at money-of-the-day price 按付款当日价格计算
8p0 ZIrD% at or better 按指定或较佳价位〔买卖指令〕
G\4* 6iw: at par 按面值计算；平价
l2|[ at sight 见票即付
T=~D>2C at the close 按收市盘
GUH-$rA at the opening 按开市盘
lXnzomU attestation 见证；见证条款
sngM4ikhs at-the-money option 平价期权
-qW[.B attorney 受权人；受托代表人
UZD Xv=r| attornment 新拥有人承认书
]8~{C>ch$ attributable profit 可归属利润
8x /]H(J attributable share value 可归属股份价值
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]{t[Ib Auckland Stock Exchange 奥克兰证券交易所
xC} 9 W6 auction 拍卖
?BA~$|lfxu auctioneer 拍卖商
@ ) <
3Z audit 审计；核数
q W " Audit Commission 审计署
JI H6! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O*dtV X 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
fFiFS\''V audit review 帐目审查
='z4bU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Yb? L:,a(I audited account 审计帐目；经审计的帐目
zho$g9* audited annual account 经审计的周年帐目
,)beK*Iw audited balance sheet 经审计的资产负债表
+>*! 3x+sE auditor 核数师；核数主任；审计师
J&w'0 auditor's certificate 核数师证明书；审计师证明书
1Vi3/JM @ auditor's report 核数师报告；审计师报告
#*|Gp_l+% Aussie bond 澳元债券
xk\n F0z austerity budget 紧缩预算
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}KAc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Spm7kw Australia All Ordinaries Index 澳洲所有普通股票指数
>"?jW@|g Australian Dollar [AUD] 澳元
cy{ ado2 Australian Options Market 澳大利亚期权市场
QRFBMq}' Australian Securities Commission 澳洲证券事务监察委员会
tsf)+`vt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NG\g_^.M Australian Stock Exchange 澳大利亚证券交易所
*MD\YFXR Austrian Schilling [ATS] 奥地利先令
M9 ACaf@ authentication 认证；鉴证
(5\VOCT>4% authority to purchase 委托购买证；委购书
F!*tE&Se+ authorization 认可；核准；授权；授权书
-RKqbfmi= authorization by direction 指示授权
U_.9H
_G authorization by instruction 指令授权
o4F?Rx,L authorization by warrant 令状授权
G W@g authorization of unit trust 单位信托的认可
3 <A$ lG authorized agent 指定代理人
2, R5mL$ authorized capital 法定资本
`-)Hot) authorized clerk 出市员
N O'37d authorized dealer 认可交易商
C>~ms2c authorized financial institution 认可财务机构
zNRR('B ? authorized fund 认可基金
HpGI\s authorized fund house 获授权的基金公司；认可基金公司
Zv|TvlyT" authorized institution 认可机构
AR?1_]"= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L<H zPg authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LAjre C<W authorized insurer 获授权保险人；获认可承保人
RIV
+ _}R authorized investment 特准投资项目
FhJtiw@ authorized person 获授权人
bg/a5$t
authorized representative 获授权代表
|SSe n#PYp authorized share capital 法定股本
!E.CpfaC automated quotation system 自动报价系统
[L`w nP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ic=tVs 自动交易系统〔香港期货交易所有限公司〕
H 9+[T3b automatic adjustment mechanism 自动调整机制
&|Cd1z#? automatic adjustment system 自动调整系统
$ts1XIK% Automatic Clearing House 自动票据交换所
,(y6XUV~ automatic exchange rates accumulation system 自动化汇率累集系统
pr.+r?la] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?Jy /]j5fI automatic teller machine [ATM] 自动柜员机
5e|yW0o autopay 自动转帐
,.,spoV available assets 可用资产
4qvE2W}& available fiscal reserve 现存财政储备
ZgI ?#e available profit 可用利润
Y:#nk.}> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kT1 2 average 平均；平均数；海损
p "tCMB average basic salary 平均基本薪金
Ra)A Q
n average consumer expenditure 平均消费开支；一般消费开支
_/[}PQC6G average cost 平均成本
,qu7XFYrY average cost of land production 增辟土地平均成本
^_5t5> average daily turnover 平均每日成交额
d]r?mnN W average daily wage rate 平均每日工资率
155vY average expenditure pattern 平均开支模式
C.N#y`g average growth rate 平均增长率
L CMZw6p average net fixed assets 固定资产平均净值
<Gw>}/-^ average of relatives 相对价格平均数
r eI4!,x average price 平均价格
+"GB uNh average propensity to consume 平均消费倾向；一般消费倾向
bx._,G average propensity to save 平均储蓄倾向；一般储蓄倾向
'4e,
e|r average rate 平均率
U-:"Wx%G average revenue 平均收入；平均收益
wY xk[)&Y average stock 平均库存；平均存货
* &O4b3R average yearly rent 平均年租
5KgAY;| avoidance of double taxation 避免双重课税
@O9wit. avoidance of tax 避税
