A:
AU 4K$hC^ A share Ａ股；甲类股份
AlA:MO]NM abatement of tax 减税；减扣免税额
u3vM ! ABN AMRO Bank N.V. 荷兰银行
),(HCzK` above-the-line expenditure 线上项目支出；经常预算支出
b Od<x
>@ above-the-line receipt 线上项目收入；经常预算收入
FH)_L1n ABSA Asia Limited 南非联合亚洲有限公司
>K n7A absolute change 绝对数值变更
&>A<{J@VL absolute expenditure 实际开支
i_ f\dkol absolute guideline figure 绝对准则数字
!hjA absolute interest 绝对权益
Ox%p"xuP, absolute order of discharge 绝对破产解除令
(sqI: a absolute profit margin 绝对利润幅度
e#odr{2#4u absolute value 实值；绝对值
*!MMl]gU? absolutely vested interest 绝对既得权益
2bu > j1h absorbed cost 已吸收成本；已分摊成本
Gy F absorption 吸收；分摊；合并
;~-M$a
}4 absorption rate 吸收率；摊配率；分摊率
*X l,w2@ ACB Finance Limited 亚洲商业财务有限公司
W 9!K~g_ acceptable form of reciprocity 合理的互惠条件
ib- H
jJ8 acceptable rate 适当利率；适当汇率
e+<'=_x { acceptance agreement 承兑协议
]sZ!
-q'8 acceptance for honour 参加承兑
^v5<* uf%m acceptor 承兑人；接受人；受票人
t.Yf8G y acceptor for honour 参加承兑人
(v}4,'dS accident insurance 意外保险
i]15g@ Accident Insurance Association of Hong Kong 香港意外保险公会
_=_<cg y1u accident insurance scheme 意外保险计划
txik{' : accident year basis 意外年度基准
i:60|ngK accommodation 通融；贷款
.$] -::& accommodation bill 通融票据；空头票据
5m2f\^U accommodation party 汇票代发人
(vFO'jtcB- account balance 帐户余额；帐户结余
Y / I32@ account book 帐簿
k}0b7er=R account collected in advance 预收款项
"1Y'VpKm(~ account current book 往来帐簿
yT-qT_. account of after-acquired property 事后取得的财产报告
9Cz|?71 account of defaulter 拖欠帐目
<,*3Av account payable 应付帐款
,lcS J^yr account payee only [A/C payee only] 只可转帐；存入收款人帐户
IictX"3lh account receivable 应收帐款
tU0jFBB account receivable report 应收帐款报表
mXs.@u/ account statement 结单；帐单；会计财务报表
\ V#fl account title 帐户名称；会计科目
8j) *T9 accountant's report 会计师报告
'
eh }t Accountant's Report Rules 会计师报告规则
: %>)S accounting and auditing procedure 会计与审计程序；会计与核数程序
H128T8?r[ Accounting Arrangements 《会计安排》
r+k g$+% b accounting basis 会计基础
!Ahxi);a accounting by Official Receiver 破产管理署署长呈交的帐目
'+\t,>nRkl Accounting Circular 《会计通告》
xp}M5| accounting class 会计类别
24u_}ZQzY accounting date 记帐日期；会计结算日期
sYbmL`{ accounting for money 款项核算
E=Vp%08( Accounting Officer 会计主任
)|/%]@` N accounting period 会计报告期；会计期
k [LV^oEg accounting policy 会计政策；会计方针
Lg~ll$
U accounting practice 会计惯例
>Ptu-* accounting principle 会计准则
J0Gjo9L accounting record 会计记录
Y,Lx6kU accounting report 会计报告
S_TD o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k{H7+;_ Accounting Society of China 中国会计学会
=*R6 O, accounting statement 会计报表
>} : accounting system 会计制度；会计系统
a 7685Y accounting transaction 会计事项；帐务交易
j^%N:BQ& accounting treatment 会计处理
\ef:H& r accounting year 会计年度
^HxIy;EQ<z accretion 增值；添加
I1 Otu~%d accrual 应计项目；应累算数目
yfal'DqKF accrual basis 应计制；权责发生制
*E]: VZl
accrual basis accounting 应计制会计；权责发生制会计
SsPZva accrue 应累算；应计
9F[_xe@ accrued benefit 应累算利益
_M+7)[xj= accrued charges 应计费用
s94 *uZ(C/ accrued cumulative preference share dividend 应累算的累积优先股股息
[r! f&R accrued expenses 应累算费用
,OERDWW|6 accrued interest payable 应付利息；应计未付利息
|Sm/s;&c6 accrued interest receivable 应收利息；应计未收利息
]6F\a= J accrued right 累算权益
{ PR "}x accruing profit 应累算的利润
H~ ^)^6)^T accumulated fiscal reserve 累积财政储备
=t`cHs29 accumulated profit 累积利润；滚存溢利
Z&79: 9=#> accumulated reserve 累积储备
x[0O*ty-*< accumulation of surplus income 累积收益盈余
|#sOa acquired assets 既得资产
]T'7+5w acquisition 收购；购置；取得
5 5m\, UG7 acquisition cost 购置成本
On54!m acquisition expenses 购置费用
~>HzAo9e acquisition of 100% interest 收购全部股权
x
FWhr#5, acquisition of control 取得控制权
x|O^#X(, acquisition of fixed assets 购置固定资产
[h8s0 acquisition of shell “买壳”
Ij$C@hH acquisition price 收购价
*AYq :n6 act of God 天灾
Mc < u?H acting partner 执事合伙人
kY @(- active market 买卖活跃的市场；交投畅旺的市场；旺市
^5.XQ 0n active partner 积极参与的合伙人
0y6M;"&~E active trading 交投活跃
B]@25 actual circulation 实际流通
/isalOT actual cost 实际成本
j:xC \b47" actual expenditure 实际开支；实际支出
"VZXi_P actual income 实际入息；实际收入；实际收益
DU0/if9. actual market 现货市场
15,JD actual price 现货价；实际价格
' 3Lu_]I- actual profit 实际利润
-(t7>s actual quotation 实盘；实际价位；实际报价
ZZ7qSyB s? actual year basis 按实际年度计算
I O:*F0 actuals 实货
2ozh!8aL actuarial investigation 精算调查
fT|A^ actuarial principle 精算原则
>WIc" y. actuarial report 精算师报告
G[A3H>
> Actuarial Society of Hong Kong 香港精算学会
W3:Fw6v actuarial valuation 精算师估值
3f] ;y<Km actuary 精算师
u0c}[BAF ad referendum agreement 暂定协议；有待覆核的协定
Jsysk $R ad valorem duty 从价税；按值征税
V`1,s~" q ad valorem duty system 从价税制
TK
fN`6 ad valorem fee 从价费
DK\XC%~m ad valorem tariff 从价关税
=c'4rJ$+ additional allowance 额外免税额
?B1Zfu0 additional amount for unexpired risk 未过期风险的额外款额
\ 3$!) z additional assessable profit 补加应评税利润
[/ CGV8+ additional assessment 补加评税
]x r0] additional commitment 额外承担
0RT 8N=B83 additional commitment vote 额外承担拨款
ch8a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`8ac;b additional dependent parent allowance 供养父母额外免税额
kFv*>>X` additional provision 额外拨款
;:fW]5"R additional stamp duty 附加印花税
IT1YF.i additional tax 补加税罚款；补加税款
.9 r YBy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x# J9 GP. adjudged bankrupt 被裁定破产
x9"Cm;H% adjudicated bankrupt 裁定破产人
a%T`c/ C
adjudication fee 裁定费；评定印花税额手续费；评估契据费
*Jd"3Si/ adjudication of bankruptcy 裁定破产；宣告破产
+;?mg(: adjudication of insolvency 裁定无力偿还债务
zj1~[$
( adjusted actual 经调整的实数；调整后的实数
tWIs
|n adjusted current assets 经调整的流动资产；调整后的流动资产
%_ibe adjusted figure 经调整的数字；调整后的数额
qq/ > E*~ adjusted liabilities 经调整的负债；调整后的负债
>fH0>W+! adjusted loss 经调整的亏损；调整后的亏损
p~ b4TRvA6 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
wq$$.
.E adjusted profit 经调整的利润；调整后的利润
-&Z!b!jN adjusted surplus 经调整的盈余额；调整后的盈余额
K(EJ`2]:r adjusted value 经调整的价值；调整后的价值
%MeAa?G-# adjustment 调整；修订；理算〔保险〕
#i bwD:{ adjustment centre 调剂中心
m+<&NDj. adjustment lag 调整过程的时间差距；调整时差
IZ=Z=k{ adjustment mechanism 调整机制
ppyy0E^M adjustment of loss 亏损调整
i]v3CY|3AI adjustment process 调整过程；调整程序
~"#0rPT adjustment range 调整幅度
IT| h;NUG administered exchange rate 受管制汇率
';t lV
u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q Gk.7wf% administration expenses 行政费用
)A8#cY!< administration fee 手续费；行政费
b^/u9 administration in bankruptcy 破产管理
&C9IR,& administration order 遗产管理令
>WZ.Dj0n administrator 管理人；遗产管理人
LphCx6f,X administrator of the estate 遗产管理人
zA#pgX[# admission of debt 债项承认书
1I2n dt admission of proof 接纳债权证明
4Wl`hF advance 放贷款项；垫付款项；预支款项；预付款项
5RT# H0/+ advance account 暂支帐目；预付款帐户
] 9QXQH advance compensation 预付补偿金
K3zY-yIco advance from shareholder 股东垫款
s)\PY advance pending reimbursement 预支以待日后付还
(Aw@}! advanced economy 先进经济体系
JAxzXAsAR advancement 预付；预付财产
=d;a1AO{& advances warrant 垫款令
2 7Gff(
advancing 贷出
}0&Fu?sP adverse balance 逆差
/
B!j`UK adverse exchange 逆汇
mU[\ // advertisement addressed to shareholders 在报章刊登的致股东通告
:a8Sy(" advice for collection 托收通知书
x1~AY/ )v advice of drawing 提款通知书；汇票通知书
V dJ advice of payment 付款通知
DlzL(p@r Advisory Committee [Securities and Futures Commission]
rw)!>j+&A 谘询委员会〔证券及期货事务监察委员会〕
-']I dn 6 Advisory Committee on Diversification 经济多元化谘询委员会
` 0 @m, affidavit 誓章；遗产申报誓章
B/16E uH# affidavit of no receipt 述明无收款的誓章
/K2[`+- affiliate 联号；联营公司；附属公司
I!!cA?W affiliated company 附属公司；联号；联营公司
\6AM?}v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N(i.E5& 9 affordability 负担能力
ea{zL African Development Bank [AfDB] 非洲开发银行
GN(,` y after-acquired property 事后取得的财产
dOaOWMrfdf after-hours dealing 市后交易
zSA"f_ e after-tax profit 税后盈利；税后利润；税后溢利
~"*W;| ) agency agreement 代理协议
[$} \Gv agency expenses 代理机构的开支
w.rcY ywI agency fee 代理费
|Fx *,91 Agency Law 《代理法》
5ms]Wbh) agent 代理人；承销人
E;H9]*x/ agent of company 公司代理人
|A68 +(3u agent's fee 代理人费；经纪费
1Y"9<ry aggregate 总计；总数；总体数字
(-J'x%2) aggregate amount 总款额；总额
i\ uj>;B aggregate assets and liabilities 总体资产与负债
<0Y<9+g! aggregate at constant price 按固定价格计算的总体数字
K:13t| aggregate demand 总需求
,5U[#6^ aggregate gross position 总持仓量
"kFNOyj3\ aggregate limit 总限额
NVQ.;" 2w aggregate of salaries tax 合计薪俸税
pSAtn aggregate performance 总体表现；总体业绩
,n%b~.$:v5 aggregate supply 总体供应
,dd1/zm aggregate surplus 总盈余
ml2/}} aggregate total 整体总额
AP`1hz4].- aggregate value 总值；合计价值
CY':'aWfa< aggregated basis 合计基准
ld"rL6 aggregated net chargeable income 合计应课税入息实额
W NeB thq6 aggregation 合并计算；合计；总和
nWc@ufY aggregation of incomes of husband and wife 夫妇入息合并计算
3
[#Rm>,Vu aggregation of property 财产的总和
u)zv`m agio 差价；贴水
J(8?6&=ck 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》
"3 ++S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$KT) Kz8tF 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
n2 _;:= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\ -Xtb m 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@+nCNXK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FbMtor 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;,uAT d| agreement for a settlement 授产协议
-Ju;i< agreement for assignment 转让协议
sZ7,7E|_ agreement for sale 售卖协议；买卖协议
`<P:l y. agreement for sale and purchase 买卖协议
4o ";p}[b agreement for the payment of interest 支付利息协议
F +NX
[ agreement for the repayment of money 还款协议
QrFKjmD< agreement of reinsurance 再保险协议
db_}][;.c Agricultural Bank of China 中国农业银行
Wt@hST air passenger departure tax 飞机乘客离境税
KiFTj$w, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p(="73 airport tax 机场税
m6^#pqSL alcohol duty 酒精税
p{v*/<.; alienation 让与；让渡；转让
Dk$<fMS,7c alimony 生活费；赡养费
3*\Q]|SI! All Ordinaries Index [AOI] 所有普通股指数
av5a2r 0W1 all risks 全险；综合险
N^wHO<IO 1 All Sales Record for Stock Market 《股票市场成交报告》
qQ3pe:n? Allied Capital Resources Limited 新联财务有限公司
8D@J d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bZAL~z+ V allocation letter 拨款信件
PJ?C[+& allocation of fund 分配款项；预留款项
0y/31hp allocation of profit 利润分配；溢利分配
~: 0w% allocation warrant 拨款令
SYf1dbc..u allotment 分配；配股
fE)o-q6Z allotment notice 股份配售通知；配股通知
3O Ks ?i3A allotment of shares 股份分配
imzPVGCD{ allowable 可获宽免；免税的
7TI6EKr allowable business loss 可扣除的营业亏损
'3sySsD&O allowable expenses 可扣税的支出
/J!:_Nq allowance 免税额；津贴；备抵；准备金
@OFxnF` allowance for debts 债项的免税额
Ya!%o> J%t allowance for depreciation by wear and tear 耗损折旧免税额
:?y Ma$ allowance for funeral expenses 殡殓费的免税额
Q (q&(/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Px*<-t|R- allowance for repairs and outgoings 修葺及支出方面的免税额
|Ox='.oIb allowance to debtor 给债务人的津贴
Y.tT#J^= alteration of capital 资本更改
h7T ),UL alternate trustee 候补受托人
f{[0;qDJ amalgamation 合并
|</) 6r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U~"Y8g#qgy ambit of charges 征税范围；收费范围
f.66N9BHL, amended valuation 经修订的估值
nP*% N|0 American Commodities Exchange 美国商品交易所
H|w P8uQC American Express Bank Limited 美国运通银行
kcg\f@d$ American Stock Exchange 美国证券交易所
M3|G^q:l amortization 摊销
7: b.c amount due from banks 存放银行同业的款项
<m1v+cnqo amount due from banks abroad 存放海外银行同业的款项
idX''%" amount due from holding companies 控股公司欠款
_!,
J iOI amount due from local banks 存放本港银行同业的款项
3b]M\ F9 amount due to banks 银行同业的存款
%8xRT@Q amount due to banks abroad 海外银行同业的存款
ey4.Hj#T amount due to holding companies 控股公司存款
+`{OOp= amount due to local banks 本港银行同业的存款
8=jo V bs amount due to outport banks 外埠银行同业的存款
u-4@[*^T$ amount for note issue 发行纸币的款额
S7PWP< 9 amount of bond 担保契据的款额
iQ2j ejd3( amount of consideration 代价款额
R(VOHFvW6 amount of contribution 供款数额
+0UBP7kn amount of indebtedness 负债款额
0('ec60u amount of principal of the loan 贷款本金额
\( #"g amount of rates chargeable 应征差饷数额
h"0)spF"d amount of share capital 股本额
*0eU_*A^zO amount of sums assured 承保款额
fCJjFL: amount of variation 变动幅度
5Lej_uqF
amount of vote 拨款数额
) =29Hm" amount payable 应付款额
nR*'
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`V\?YS} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(uDd_@a9t analysis 分析
* zyik[o ancillary risk 附属风险
xLOQu. annual account 周年帐目；周年帐目报表；年度决算；年结
pxd=a!( annual accounting date 年结日期
%>i:C-l8 annual allowance 每年免税额；年积金；年度津贴；年津
PMB4]p%o annual balance 年度余额
z^Ik b(KC annual disposable income 每年可动用收入
@CL#B98jl annual estimates 周年预算
c AEvv[ annual fee 年费
'= fk;AiQ annual general meeting 周年大会
I _u/ annual growth rate 年增率；每年增长率
@&O4a2+ annual long-term supplement 长期个案每年补助金
%g.cE}^ annual pensionable emolument 可供计算退休金的年薪
o1$u;}^ | annual report 年报
9T24d ofkJ Annual Report on the Consumer Price Index 《消费物价指数年报》
X(nyTR8 annual return 周年报表；周年申报表；每年报税表格
c8JW]A`9b) Annual Return Rules 《周年报表规则》
c!4F0(n4 annual review of consumer prices 每年消费物价回顾
gaY&2 annual roll-forward basis 逐年延展方式
p#ar`-vQ annual salary 年薪
\{lv ~I annual statement 年度报表；年度决算表
eNAxVF0 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
:Tg+)c Z annuitant 年金受益人
L#UR>Z#9 annuity 年金
!EB<N<P"t annuity contract 年金合约
qM(}|fMbN annuity on human life 人寿年金
2(x C| antecedent debt 先前的债项
xZ9:9/Vg ante-dated cheque 倒填日期支票
?W' p&(; anticipated expenditure 预期开支
YS9RfK/ anticipated net profit 预期纯利
K}R+~<bIY anticipated revenue 预期收入
'3( ^Zv anti-inflation measure 反通货膨胀措施
uPA
( 1 anti-inflationary stance 反通货膨胀立场
(G>[A}- apparent deficit 表面赤字
}6c>BU}DF apparent financial solvency 表面偿债能力
H0Pxw
P>q apparent partner 表面合伙人
5:h [%3'bB application for personal assessment 个人入息课税申请书
i/ ilG 3m> application of fund 资金应用
+tqErh?Al application to release as liquidator and to destruct the books of accounts and documents
C8}:z\A_@Z 申请免除清盘人职务及毁灭帐簿与文件
:jLL IqhB appointed actuary 委任精算师
@Iv;y*y appointed auditor 委任核数师；委任审计师
RP&bb{Y appointed trustee 委任的受托人
smQ^(S^ appointer 委任人
)|F|\6:ne apportioned pro rata 按比例分摊
;Ba%aaHl apportionment 分配；分摊
'x!\pE- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fGo4&( U apportionment formula 分摊方程式
9oWU]A\k> apportionment of estate duty 遗产税的分摊
9)q3cjP{< appraisal 估价；评估
&_ekA44 E appreciable growth 可观增长
=Ph8&l7~sp appreciable impact 显着影响
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:*_J appreciable increase 可观增长
#< im? appreciation 增值；升值
u epyH appreciation against other currencies 相对其他货币升值
Y`|+sND appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&],uD3:5O appreciation tax 增值税
XIeLu"TSL appropriation 拨款；拨用；拨付
Aw o)a8e appropriation account 拨款帐目
gE-y`2SU Appropriation Bill 拨款法案
Hcq.Lq;2: appropriation-in-aid system 补助拨款办法
AlSO approved assets 核准资产
H",B[
YK approved basket stock 认可一篮子证券
'X `Z1L/ approved budget 核准预算
<j'V}|3 approved charitable donation 认可慈善捐款
*Gbhk8}V' approved charitable institution 认可慈善机构
vJk c/7 approved currency 核准货币；认可货币
C_.9qo]DT7 approved estimates 核准预算
\oQ]=dDCd% approved estimates of expenditure 核准开支预算
DDg\oGLp approved overseas insurer 核准海外保险人
*sho/[~_ approved overseas trust company 核准海外信托公司
^URCnJ67Se approved pooled investment fund 核准汇集投资基金
m P(3[a_Q approved provident fund scheme 认可公积金计划
(C2 XFg_ approved provision 核准拨款
Nk `UQ~g$ approved redeemable share 核准可赎回股份
Hd|l6/[xz approved regional stock 认可地区性证券
p5Q]/DhG approved retirement scheme 认可退休金计划
f- = \qSo approved subordinated loan 核准附属贷款
g g;r;3u arbitrage 套戥；套汇；套利
NWB YpGZx arbitrageur 套戥者；套汇者
^4y]7 p arbitrary amount 临时款项
^rkKE
dd arrangement 措施；安排；协定
pMc6p0 arrears 欠款
!QUY ( arrears of pay 欠付薪酬
Q M,!-~t arrears of revenue 逾期未收税款；逾期未收的帐项
::L2zVq5V articles of association 组织章程；组织细则；组织章程细则
Qy,^'fSN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+Q*`kg ' ascertainment of profit 确定利润
"(koR Q "Asia Clear" “亚洲结算系统”
) "#' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s:`i~hjq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?HZp @ & Asian Development Fund [ADF] 亚洲发展基金
X>%nzY]m Asian dollar bond 亚洲美元债券
xS18t=" Asian dollar market 亚洲美元市场
`sxfj )s Asian dollar rate 亚洲美元利率
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C@*q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NzRvb j] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fGgt[f[ asked price 沽盘；喊价；索价；卖方报价
aM^iDJ$> assessable income 应评税入息
`S& a.k assessable loss 应评税亏损
_Fb}zPU! assessable profit 应评税利润
<?jd NM assessable value 应评税值
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[x8A] assessed profit 估定利润
FR(W.5[ assessed value 经评估价值
BT_]=\zi assessment 评税；评定；估价；评税单
8$Q`wRt(% assessment number 评税编号；估价编号
\}-4(Xdaq assessment of additional tax 补加税评税
;'!x assessment of performance 业绩评估；实绩评价
(Guzj *1 2 Assessor 评税主任
R^Rc!G} asset price bubbles 资产价格泡沫
?0b-fL^^+l asset-backed securities 具资产保证的证券
Q&m85'r5X assets accretion 资产增值
` ]|X_!J- assets and liabilities 资产与负债
"SF0b jG9C assets betterment statement 资产递增表；资产改进表
PN}+LOD<t assets lending 实物放款；有抵押贷款
^ 5 >e assets of the company passing on the death 死者去世时转移的公司资产
CjdM*#9lW assets pledged as security for liabilities 用作负债抵押的资产
N'^>pSc4W| assets portfolio 资产投资组合
5Z=4%P*I assets price 资产价格
K2 m>D=w assets quality 资产质素
>T$0*7wF assets realization 资产变现
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DuM assets refinancing arrangement 资产再集资安排
*k$[/{S1- assets securitization 资产证券化
S :HOlJze assets situated outside Hong Kong 在香港以外地方的资产
01bC P assets stripping 削减资产；拆卖资产
Rq4; {a/j assets value 资产值
rOIb9: assignee 承让人
p l) ":}/) assignment 转让；转让书；转让契
pDQ
f(@ M[ assignment of interest 权益转让
dQX-s=XJ assignment of letters patent and trade mark 专利证书及商标转让
Bz+oM N#XJ assignment of property 物业转让；物业转让书
&lc@]y8 assignment right 转让权
z%&FLdXgW+ assignor 转让人
zI88IM7 / associate 有联系的人；有关连人士；相联者；合伙人；联系人
:4AQhn^;" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i Ad&o `C associate member 附属会员
iUKjCq02 associated body corporate 相联法人团体
YV> a 3 associated company 相联公司；联属公司
x 0 7 = associated corporation 相联法团
NP>v @jO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?o<vmIge 公认会计师公会〔英国〕
o!xCM:+J Association of Futures Exchange Brokers 香港期货经纪协会
^ C gg1e1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V .K jcy association of underwriters 承保人组织
piIZ*@' assumption of control 接管
?! ap @)9 assurance 担保；保险；转易；转易书
G > ~/ assurance of interest 权益的转易
e.\>GwM at 19XX price 按一九ＸＸ年价格计算
V7$ m.P#uM at a discount 按赔价计算；按贴水价格计算；打折扣
EXdX%T\ at a premium 按溢价计算；按升水价格计算
n'rq at call 通知付款；按通知
2e6P?pX~2 at constant market price 按固定市价计算
-O} )Y>=} at constant price 按固定价格计算
v9T 3= at cost 按成本计算
\Y, P at current market price 按当时市价计算；按现时市价计算
#kQ! GMZH at current price 按当时价格计算；按现时价格计算
/{R
^J# at factor cost 按要素成本计算；按生产要素成本计算
lB}?ey at money-of-the-day price 按付款当日价格计算
z B m~ J% at or better 按指定或较佳价位〔买卖指令〕
F,YP Il at par 按面值计算；平价
%<~Ewno T at sight 见票即付
II^Rp],> at the close 按收市盘
mB2}(DbhE at the opening 按开市盘
|A4B4/! attestation 见证；见证条款
,WdSJ BK'a at-the-money option 平价期权
{F_>cyR attorney 受权人；受托代表人
2?(/$F9X, attornment 新拥有人承认书
}51QU FhL0 attributable profit 可归属利润
C,;?`3bH@ attributable share value 可归属股份价值
0ytAn+/"x Auckland Stock Exchange 奥克兰证券交易所
L^u|= 9 auction 拍卖
xb7!!PR auctioneer 拍卖商
yO-2.2 h audit 审计；核数
W}F~vx. Audit Commission 审计署
&tkP Z*}#1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)fXxkOd 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〕
|
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audit review 帐目审查
!B[ Y?b: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,! SbH audited account 审计帐目；经审计的帐目
DN8I[5O audited annual account 经审计的周年帐目
!'\(OFv9Im audited balance sheet 经审计的资产负债表
y 2k's auditor 核数师；核数主任；审计师
H/f}t w auditor's certificate 核数师证明书；审计师证明书
zt((TD2 auditor's report 核数师报告；审计师报告
"= s dn Aussie bond 澳元债券
d+M ogku2 austerity budget 紧缩预算
0$XrtnM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'Q'-7z-6 Australia All Ordinaries Index 澳洲所有普通股票指数
yR F+ Australian Dollar [AUD] 澳元
`zs@W
Australian Options Market 澳大利亚期权市场
_2k<MiqCD[ Australian Securities Commission 澳洲证券事务监察委员会
%to.'R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5 7 Vn- Australian Stock Exchange 澳大利亚证券交易所
9U9ghWH8 Austrian Schilling [ATS] 奥地利先令
m Gz'%?zj authentication 认证；鉴证
t IA)LF authority to purchase 委托购买证；委购书
ABE EJQ authorization 认可；核准；授权；授权书
WnQ'I=E#~ authorization by direction 指示授权
C _W ]3 authorization by instruction 指令授权
8}z PDs authorization by warrant 令状授权
),<h6$ authorization of unit trust 单位信托的认可
uxrNkZia authorized agent 指定代理人
8=\k<X{` authorized capital 法定资本
M c authorized clerk 出市员
M~sP|Ha"+ authorized dealer 认可交易商
BZQJ@lk5 authorized financial institution 认可财务机构
a`||ePb|W~ authorized fund 认可基金
/[3!kW authorized fund house 获授权的基金公司；认可基金公司
7")& njQ/x authorized institution 认可机构
5o|u!#6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@[(%b{TE; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wZ8LY; authorized insurer 获授权保险人；获认可承保人
~fA H6FdZ\ authorized investment 特准投资项目
=66, $~g{ authorized person 获授权人
87V XVI authorized representative 获授权代表
iL IKrU+` authorized share capital 法定股本
4p&SlJ automated quotation system 自动报价系统
V> eJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8j %lM/ v 自动交易系统〔香港期货交易所有限公司〕
!91<K{#A{ automatic adjustment mechanism 自动调整机制
*!(? =9[ automatic adjustment system 自动调整系统
In4T`c?kQ Automatic Clearing House 自动票据交换所
M7lMOG (\ automatic exchange rates accumulation system 自动化汇率累集系统
"2/VDB4!FG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
HY k*;mD automatic teller machine [ATM] 自动柜员机
(au 7w I{ autopay 自动转帐
xZ"kJ'C4} available assets 可用资产
~Urj:l available fiscal reserve 现存财政储备
gs|%3k | available profit 可用利润
=mk7'A>l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t\+vTvT)RE average 平均；平均数；海损
4a~9?}V : average basic salary 平均基本薪金
V/!8q`lYNJ average consumer expenditure 平均消费开支；一般消费开支
I1(, J average cost 平均成本
@{n2R3)k
B average cost of land production 增辟土地平均成本
<BN)>NqM average daily turnover 平均每日成交额
dkf?lmC+M average daily wage rate 平均每日工资率
WaWx5Fx+
average expenditure pattern 平均开支模式
J`3 p Xc$. average growth rate 平均增长率
oM-@B' TK average net fixed assets 固定资产平均净值
0)qLW&
w average of relatives 相对价格平均数
p.1|bXY` average price 平均价格
C31SXQ average propensity to consume 平均消费倾向；一般消费倾向
uEuK1f` average propensity to save 平均储蓄倾向；一般储蓄倾向
`}u~n u< average rate 平均率
G>{;@u average revenue 平均收入；平均收益
\9BIRY ` average stock 平均库存；平均存货
9W7H",wR average yearly rent 平均年租
~c3CyOab avoidance of double taxation 避免双重课税
Kc\0-3 Z avoidance of tax 避税
