A:
fL #e4 A share Ａ股；甲类股份
vqC!Ajm abatement of tax 减税；减扣免税额
U.fL uKt ABN AMRO Bank N.V. 荷兰银行
5 (Lw-_y# above-the-line expenditure 线上项目支出；经常预算支出
E^)>9f7 above-the-line receipt 线上项目收入；经常预算收入
JH4hy9i ABSA Asia Limited 南非联合亚洲有限公司
m~[4eH, absolute change 绝对数值变更
$S_xrrE# absolute expenditure 实际开支
M x/G^y O9 absolute guideline figure 绝对准则数字
:7,j%ELic absolute interest 绝对权益
3y[6n$U& absolute order of discharge 绝对破产解除令
XYi-o][Mf absolute profit margin 绝对利润幅度
, G q? absolute value 实值；绝对值
>9Yo:b:f absolutely vested interest 绝对既得权益
EpX.{B@B_[ absorbed cost 已吸收成本；已分摊成本
ju jhK'\ absorption 吸收；分摊；合并
(;9-8Y&_ d absorption rate 吸收率；摊配率；分摊率
$ ]ew<j ACB Finance Limited 亚洲商业财务有限公司
y@#JzfY?Hr acceptable form of reciprocity 合理的互惠条件
_ (U|Kpi acceptable rate 适当利率；适当汇率
^V1 .Y acceptance agreement 承兑协议
=RA8^wI acceptance for honour 参加承兑
D%= VhKq acceptor 承兑人；接受人；受票人
H2ZRUFu acceptor for honour 参加承兑人
;qA(!`h+ accident insurance 意外保险
~o_zV'^f@o Accident Insurance Association of Hong Kong 香港意外保险公会
<|!?V"`3 accident insurance scheme 意外保险计划
pk%%}tP< accident year basis 意外年度基准
[tKH'}/s= accommodation 通融；贷款
#-]!; sY> accommodation bill 通融票据；空头票据
:>:F6Db"U accommodation party 汇票代发人
sew 0 n`d1 account balance 帐户余额；帐户结余
v%l dg833l account book 帐簿
N;YAG#'9~_ account collected in advance 预收款项
eK=W'cNu account current book 往来帐簿
Y#Vt ZTcT account of after-acquired property 事后取得的财产报告
eWN[EJI< account of defaulter 拖欠帐目
9J*M ~gKbz account payable 应付帐款
X
j>?P/=Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
!
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>@Nn_d account receivable report 应收帐款报表
m-< "`:+ account statement 结单；帐单；会计财务报表
X,] E { account title 帐户名称；会计科目
$
$=N'Q accountant's report 会计师报告
YB `;<+sY Accountant's Report Rules 会计师报告规则
'`)r<lYN, accounting and auditing procedure 会计与审计程序；会计与核数程序
T J!d 7 Accounting Arrangements 《会计安排》
.T>^bLuFy accounting basis 会计基础
8 h.Dc&V accounting by Official Receiver 破产管理署署长呈交的帐目
^$N}[1 Accounting Circular 《会计通告》
R{3?`x!fY accounting class 会计类别
bAUruTn accounting date 记帐日期；会计结算日期
n$* e ( accounting for money 款项核算
L@|xpq Accounting Officer 会计主任
!08\w@ accounting period 会计报告期；会计期
T 5AoBUw accounting policy 会计政策；会计方针
A-&'/IHR"B accounting practice 会计惯例
)YtdU(^J$ accounting principle 会计准则
6UK}?+r~ accounting record 会计记录
~7G@S&<PK( accounting report 会计报告
33M10
1X{6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%Kk MWl&: Accounting Society of China 中国会计学会
LX!M DZz accounting statement 会计报表
F[ '<;} accounting system 会计制度；会计系统
8l50@c4UF~ accounting transaction 会计事项；帐务交易
`y^tCJ2u* accounting treatment 会计处理
R v/=bY accounting year 会计年度
$:RP tG accretion 增值；添加
RT`jWWh*Lo accrual 应计项目；应累算数目
DjMhI_ Yu accrual basis 应计制；权责发生制
x%Fy1. accrual basis accounting 应计制会计；权责发生制会计
Wx`| u accrue 应累算；应计
)y .1}R2[ accrued benefit 应累算利益
7m<;"e) accrued charges 应计费用
tO@n3"O accrued cumulative preference share dividend 应累算的累积优先股股息
?V{AP&#M$x accrued expenses 应累算费用
-4 =\uvYh accrued interest payable 应付利息；应计未付利息
Dcep^8' accrued interest receivable 应收利息；应计未收利息
[PhT
zXt accrued right 累算权益
8fH. E accruing profit 应累算的利润
2Hp<( accumulated fiscal reserve 累积财政储备
Ec/-f `8 accumulated profit 累积利润；滚存溢利
mu>L9Z~(L_ accumulated reserve 累积储备
i?+>,r@\p accumulation of surplus income 累积收益盈余
< %t$0' acquired assets 既得资产
V6CRl&ZKO acquisition 收购；购置；取得
&^I2N pT acquisition cost 购置成本
0ECQ>Ux: acquisition expenses 购置费用
67{3/(`x acquisition of 100% interest 收购全部股权
`J26Y"]P acquisition of control 取得控制权
/SvB
w>gQ acquisition of fixed assets 购置固定资产
VQV%1f acquisition of shell “买壳”
6p}dl>T_y acquisition price 收购价
8rNRQOXOa act of God 天灾
2," ( acting partner 执事合伙人
p%]ZG, active market 买卖活跃的市场；交投畅旺的市场；旺市
Q+ogV vMq> active partner 积极参与的合伙人
n a3st*3V_ active trading 交投活跃
Wu1" > | actual circulation 实际流通
Lc?q0x^s actual cost 实际成本
t*Xo@KA actual expenditure 实际开支；实际支出
q=J8 SvSRl actual income 实际入息；实际收入；实际收益
1 M<;}hJ{/ actual market 现货市场
~\QN.a actual price 现货价；实际价格
%
k}+t3aF actual profit 实际利润
X%lk] &2 actual quotation 实盘；实际价位；实际报价
)_H>d<di actual year basis 按实际年度计算
-Z<V? SFOK actuals 实货
q
qFN4A O actuarial investigation 精算调查
q Q/<\6Sl actuarial principle 精算原则
*@-a{T} actuarial report 精算师报告
AnD#k ] Actuarial Society of Hong Kong 香港精算学会
VS\+ "TPuH actuarial valuation 精算师估值
l.Yq4qW actuary 精算师
<W2 YG6^i ad referendum agreement 暂定协议；有待覆核的协定
dJf#j?\[ ad valorem duty 从价税；按值征税
O V+|j ad valorem duty system 从价税制
@@QB,VS;{< ad valorem fee 从价费
ol #4 AU` ad valorem tariff 从价关税
so]p1@K additional allowance 额外免税额
"P 9SW?', additional amount for unexpired risk 未过期风险的额外款额
W02t6 DW additional assessable profit 补加应评税利润
0%b !ARix additional assessment 补加评税
[Q:C\f] additional commitment 额外承担
jFwu&e[9; additional commitment vote 额外承担拨款
w dp d` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F=9-po additional dependent parent allowance 供养父母额外免税额
f8 vWN additional provision 额外拨款
c_Fz?R+f?K additional stamp duty 附加印花税
'0t No.8K additional tax 补加税罚款；补加税款
}P(<]UF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0/~20 KD{s adjudged bankrupt 被裁定破产
!gX(Vh*k adjudicated bankrupt 裁定破产人
DFvj adjudication fee 裁定费；评定印花税额手续费；评估契据费
D:DtP6 adjudication of bankruptcy 裁定破产；宣告破产
&f_ua)cyY adjudication of insolvency 裁定无力偿还债务
` & { adjusted actual 经调整的实数；调整后的实数
11Y4oS adjusted current assets 经调整的流动资产；调整后的流动资产
s<b(@L 1 adjusted figure 经调整的数字；调整后的数额
9_&N0>OF adjusted liabilities 经调整的负债；调整后的负债
0\tdxi adjusted loss 经调整的亏损；调整后的亏损
TMAart; < 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
e{k)]]J adjusted profit 经调整的利润；调整后的利润
in>.Tax* adjusted surplus 经调整的盈余额；调整后的盈余额
C? -_8OA adjusted value 经调整的价值；调整后的价值
V =-hqo( adjustment 调整；修订；理算〔保险〕
(V:)`A_- adjustment centre 调剂中心
+h?Rb3=S adjustment lag 调整过程的时间差距；调整时差
h#?)H7ft adjustment mechanism 调整机制
G$7!/O%#_ adjustment of loss 亏损调整
5y8ajae: adjustment process 调整过程；调整程序
e00s*LdC adjustment range 调整幅度
*T:gx:Sg/ administered exchange rate 受管制汇率
-_p@I+B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
= t!$72g\ administration expenses 行政费用
+T*]!9%<`: administration fee 手续费；行政费
^Sj* administration in bankruptcy 破产管理
7Pp~)Kq= administration order 遗产管理令
b[;Zl< administrator 管理人；遗产管理人
me `|i- administrator of the estate 遗产管理人
%}ASll0uq admission of debt 债项承认书
"IMq + admission of proof 接纳债权证明
$QC^hC advance 放贷款项；垫付款项；预支款项；预付款项
/vrjg)fer advance account 暂支帐目；预付款帐户
ki<4G advance compensation 预付补偿金
} :9UI advance from shareholder 股东垫款
%YV3-W8S0 advance pending reimbursement 预支以待日后付还
m14OPZ<3?- advanced economy 先进经济体系
%5-
advancement 预付；预付财产
M?G4k] advances warrant 垫款令
-xMM}r
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.~Y%
AI adverse balance 逆差
D F N adverse exchange 逆汇
m>8tA+K)+) advertisement addressed to shareholders 在报章刊登的致股东通告
.N~YVul[a* advice for collection 托收通知书
6SV h6o@] advice of drawing 提款通知书；汇票通知书
Ps=<@,dks advice of payment 付款通知
r]yI 5 ; Advisory Committee [Securities and Futures Commission]
YH-+s
谘询委员会〔证券及期货事务监察委员会〕
FTT= h0t Advisory Committee on Diversification 经济多元化谘询委员会
z>9gt affidavit 誓章；遗产申报誓章
%LZ-i?DL4Q affidavit of no receipt 述明无收款的誓章
3lG=.yD affiliate 联号；联营公司；附属公司
Y>a2w zr affiliated company 附属公司；联号；联营公司
x^u [L$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
IKVS7m affordability 负担能力
Wt $q{g{C African Development Bank [AfDB] 非洲开发银行
%o4HCz Id< after-acquired property 事后取得的财产
)uxXG `,h after-hours dealing 市后交易
8Ssk>M* after-tax profit 税后盈利；税后利润；税后溢利
@$]
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r}~|,O3bc' agency expenses 代理机构的开支
"Qfw)!# agency fee 代理费
]~J.YX9ST Agency Law 《代理法》
Qu6Q)dZ< agent 代理人；承销人
~h@<14c{X agent of company 公司代理人
u8sK~1CPf agent's fee 代理人费；经纪费
3oE3bBj aggregate 总计；总数；总体数字
:j4i(qcF aggregate amount 总款额；总额
q A?j-H aggregate assets and liabilities 总体资产与负债
[ (eO_I5ep aggregate at constant price 按固定价格计算的总体数字
Qe;j_ BH aggregate demand 总需求
ptvM>zw'~g aggregate gross position 总持仓量
Tj_~ BT aggregate limit 总限额
VSQxlAGk@ aggregate of salaries tax 合计薪俸税
+~cW0 z aggregate performance 总体表现；总体业绩
$kCXp.#k@~ aggregate supply 总体供应
x39n7+j4 aggregate surplus 总盈余
; VI W/ aggregate total 整体总额
I$vM )+v= aggregate value 总值；合计价值
FEq R7 aggregated basis 合计基准
lL ]8~3b aggregated net chargeable income 合计应课税入息实额
&bw
``e&c aggregation 合并计算；合计；总和
XJ9bY\>)q1 aggregation of incomes of husband and wife 夫妇入息合并计算
3GU J lFj aggregation of property 财产的总和
&9,<_1~ agio 差价；贴水
2 }HS`) / 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》
s\# eD0| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1h0cId8d 《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》
-Yf pfNt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+'fdAc:5', 《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》
3G9AS#-C Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7.DAwx.HYK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Fm,} sP"Qx agreement for a settlement 授产协议
X h*p\ $ agreement for assignment 转让协议
& f$[>yg1- agreement for sale 售卖协议；买卖协议
Kk t9M\ agreement for sale and purchase 买卖协议
-f!oq7U agreement for the payment of interest 支付利息协议
W$_@9W(Bl agreement for the repayment of money 还款协议
Tx!c } agreement of reinsurance 再保险协议
4RU/y+[o Agricultural Bank of China 中国农业银行
Ne 9R
u'B6 air passenger departure tax 飞机乘客离境税
'.&z y# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
AroXf# . airport tax 机场税
xs ^$fn\ alcohol duty 酒精税
ecgGl, { alienation 让与；让渡；转让
"Ca?liy alimony 生活费；赡养费
2 -
? All Ordinaries Index [AOI] 所有普通股指数
5 qW*/ all risks 全险；综合险
v\ gCgx=%j All Sales Record for Stock Market 《股票市场成交报告》
c7$U0JO Allied Capital Resources Limited 新联财务有限公司
)/1,Ogb%_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z -BPC|e allocation letter 拨款信件
K;}h
u(*\] allocation of fund 分配款项；预留款项
| Y42ZOK0 allocation of profit 利润分配；溢利分配
_8 G allocation warrant 拨款令
v4V|j<R allotment 分配；配股
8LouCv(> allotment notice 股份配售通知；配股通知
#Kp/A N5YC allotment of shares 股份分配
oztfr<cUH allowable 可获宽免；免税的
std4Nyp allowable business loss 可扣除的营业亏损
|K%nVcR= allowable expenses 可扣税的支出
WF {rrU: allowance 免税额；津贴；备抵；准备金
h
r!Htew4 allowance for debts 债项的免税额
_'lrI23 I allowance for depreciation by wear and tear 耗损折旧免税额
Tfba3+V allowance for funeral expenses 殡殓费的免税额
_a3 ,Zuv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;2=H7dq allowance for repairs and outgoings 修葺及支出方面的免税额
_Xn[G >1 allowance to debtor 给债务人的津贴
d;kdw alteration of capital 资本更改
Y )=89s&t alternate trustee 候补受托人
E'J| p7 amalgamation 合并
I 8 \Ka=w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Vgh_F8G!V ambit of charges 征税范围；收费范围
RW@sh 9 amended valuation 经修订的估值
k 8Swra?j American Commodities Exchange 美国商品交易所
,Uh7Q-vd American Express Bank Limited 美国运通银行
/o19/Pvwm American Stock Exchange 美国证券交易所
Kpo{:a amortization 摊销
= os%22* amount due from banks 存放银行同业的款项
UEvRK?mm= amount due from banks abroad 存放海外银行同业的款项
J}-,!3qxW amount due from holding companies 控股公司欠款
!a[1rQH amount due from local banks 存放本港银行同业的款项
Yy"05V. amount due to banks 银行同业的存款
^|(w )Sy amount due to banks abroad 海外银行同业的存款
liUrw7, amount due to holding companies 控股公司存款
?r,lgaw amount due to local banks 本港银行同业的存款
u}7#3JfLn amount due to outport banks 外埠银行同业的存款
ttwfWfX amount for note issue 发行纸币的款额
N}*|*!6hI amount of bond 担保契据的款额
n0T'"i[ amount of consideration 代价款额
W]UGo, amount of contribution 供款数额
HZ1e~IIw amount of indebtedness 负债款额
@ qfVt amount of principal of the loan 贷款本金额
)&j4F) amount of rates chargeable 应征差饷数额
7O)U(<70 amount of share capital 股本额
[8VB"{{& amount of sums assured 承保款额
TuBl9 p'6 amount of variation 变动幅度
Xh,{/5m amount of vote 拨款数额
<E(#;F^y amount payable 应付款额
W:7oGZ >4 amount receivable 应收款额
)bqfj>%#c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/Wh}
;YTv^ analysis 分析
>g]kbes-\ ancillary risk 附属风险
/l,V0+p annual account 周年帐目；周年帐目报表；年度决算；年结
yB7=8 Pcx annual accounting date 年结日期
rmW,# annual allowance 每年免税额；年积金；年度津贴；年津
;-d }\f , annual balance 年度余额
CE$c/d[N . annual disposable income 每年可动用收入
wPn#>\/L annual estimates 周年预算
-
T,;Fr' annual fee 年费
%s;#epP$ annual general meeting 周年大会
XM$HHk}L; annual growth rate 年增率；每年增长率
Q`qHzb~ % annual long-term supplement 长期个案每年补助金
@e RR#S annual pensionable emolument 可供计算退休金的年薪
l!plw,PYC annual report 年报
D-/K'|b Annual Report on the Consumer Price Index 《消费物价指数年报》
6BihZ|H04 annual return 周年报表；周年申报表；每年报税表格
ag-\(i;K] Annual Return Rules 《周年报表规则》
m"~^-mJ- annual review of consumer prices 每年消费物价回顾
HXT Bxh annual roll-forward basis 逐年延展方式
af61!?K annual salary 年薪
ey@]B5 annual statement 年度报表；年度决算表
DHO6&8S 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
9=j"kXFf annuitant 年金受益人
?* ~W annuity 年金
bUf2 uWy7 annuity contract 年金合约
[<Wo7G1s annuity on human life 人寿年金
lCDu,r;\ antecedent debt 先前的债项
2Y)3Ue ante-dated cheque 倒填日期支票
jmbwV,@Q2 anticipated expenditure 预期开支
+s:!\(BM anticipated net profit 预期纯利
}@Ij}Ab> anticipated revenue 预期收入
a
W`q anti-inflation measure 反通货膨胀措施
_- &\~w anti-inflationary stance 反通货膨胀立场
~Cx07I_lf apparent deficit 表面赤字
YK/?~p9: apparent financial solvency 表面偿债能力
|hjm^{!TpW apparent partner 表面合伙人
u=h:d+rq@ application for personal assessment 个人入息课税申请书
$ ZD1_sJ. application of fund 资金应用
nk,X6o9% application to release as liquidator and to destruct the books of accounts and documents
:A\8#]3 申请免除清盘人职务及毁灭帐簿与文件
~a:0Q{ >a appointed actuary 委任精算师
8.
[TPiUn' appointed auditor 委任核数师；委任审计师
8,p nm appointed trustee 委任的受托人
hBf0kl appointer 委任人
Fu0 dYN apportioned pro rata 按比例分摊
K14e"w%6rs apportionment 分配；分摊
.(OFYK< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QCFLi n+r apportionment formula 分摊方程式
CA)DQYp{ apportionment of estate duty 遗产税的分摊
"P<I Qx appraisal 估价；评估
gnW `|-:\ appreciable growth 可观增长
<=A1d\ appreciable impact 显着影响
kh /n|2 appreciable increase 可观增长
O(8Px appreciation 增值；升值
#1i&!et&/ appreciation against other currencies 相对其他货币升值
EELS-qA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,y}?Z 8?63 appreciation tax 增值税
7q<2k_3< appropriation 拨款；拨用；拨付
&13qlc6 appropriation account 拨款帐目
k{<]J5{7 Appropriation Bill 拨款法案
bT<if@h- appropriation-in-aid system 补助拨款办法
n}MW# :eJe approved assets 核准资产
Yy6Mkw 7X approved basket stock 认可一篮子证券
)-q#hY approved budget 核准预算
dd#=_xe approved charitable donation 认可慈善捐款
\ jDD=ew approved charitable institution 认可慈善机构
ufE;rcYE approved currency 核准货币；认可货币
>NWrT^rk approved estimates 核准预算
yrOWC approved estimates of expenditure 核准开支预算
?!=yp# approved overseas insurer 核准海外保险人
:DTKZ9>2D approved overseas trust company 核准海外信托公司
095:"GvO approved pooled investment fund 核准汇集投资基金
;LRY
h ? approved provident fund scheme 认可公积金计划
S"ZH5O( approved provision 核准拨款
JsohhkJNGi approved redeemable share 核准可赎回股份
1'or[Os3= approved regional stock 认可地区性证券
{3F;:%$`c approved retirement scheme 认可退休金计划
45` i
approved subordinated loan 核准附属贷款
fvn`$ arbitrage 套戥；套汇；套利
w Q
/IT}- arbitrageur 套戥者；套汇者
&~ of]A arbitrary amount 临时款项
O4w6\y3U arrangement 措施；安排；协定
?AC flU_k arrears 欠款
Umx~!YL! arrears of pay 欠付薪酬
hh/C{ l arrears of revenue 逾期未收税款；逾期未收的帐项
~u-DuOZ8 articles of association 组织章程；组织细则；组织章程细则
XKD0n^L[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h.PVR Awk ascertainment of profit 确定利润
`)Z"||8K "Asia Clear" “亚洲结算系统”
J jRz<T; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f%fD>a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@v^;,cu'8 Asian Development Fund [ADF] 亚洲发展基金
-`nQa$N- Asian dollar bond 亚洲美元债券
e 4- Asian dollar market 亚洲美元市场
0$)uOUVJ Asian dollar rate 亚洲美元利率
HBH Du;u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\$GM4:R D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mw2/jA7 asked price 沽盘；喊价；索价；卖方报价
]X
y2km] assessable income 应评税入息
q1!45a assessable loss 应评税亏损
{cmY`to assessable profit 应评税利润
<d89e V+ assessable value 应评税值
~9%L)nC2' assessed profit 估定利润
_m .u @+g assessed value 经评估价值
28,Hd!{ assessment 评税；评定；估价；评税单
VfWU-lJ assessment number 评税编号；估价编号
/J''`Tf assessment of additional tax 补加税评税
LpC JfQ assessment of performance 业绩评估；实绩评价
KE>|,U r Assessor 评税主任
v_M-:e3` asset price bubbles 资产价格泡沫
xQLVFgd asset-backed securities 具资产保证的证券
@r7ekyO8) assets accretion 资产增值
Vwxb6,}Z assets and liabilities 资产与负债
P2la/jN assets betterment statement 资产递增表；资产改进表
c> I(6$ assets lending 实物放款；有抵押贷款
%d-|C. assets of the company passing on the death 死者去世时转移的公司资产
L'(ei7 Z assets pledged as security for liabilities 用作负债抵押的资产
7i- G5%w7 assets portfolio 资产投资组合
\ZN> 7?Vs assets price 资产价格
ncw)VH;_- assets quality 资产质素
n~ w.\939@ assets realization 资产变现
}7?n\I+ n" assets refinancing arrangement 资产再集资安排
sz;B-1^6 assets securitization 资产证券化
ykAZP[^' assets situated outside Hong Kong 在香港以外地方的资产
F|mppY'<J assets stripping 削减资产；拆卖资产
xF4S assets value 资产值
VcI'+IoR? assignee 承让人
[;6,lI} assignment 转让；转让书；转让契
C_CUk d[ assignment of interest 权益转让
p;#@#>h assignment of letters patent and trade mark 专利证书及商标转让
\
@XvEx% assignment of property 物业转让；物业转让书
B^|^hZZ> assignment right 转让权
vndD#/lXq assignor 转让人
K
qK?w*Qw associate 有联系的人；有关连人士；相联者；合伙人；联系人
@fz0-vT, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7 ) Q>R associate member 附属会员
:Vd o.uUa associated body corporate 相联法人团体
% YgGw:wZ associated company 相联公司；联属公司
}EJAC*W, associated corporation 相联法团
s=KK)6T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O4`am:@ 公认会计师公会〔英国〕
3m;*gOLk6 Association of Futures Exchange Brokers 香港期货经纪协会
?7;_3+T# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1u `{yl*+? association of underwriters 承保人组织
LVHIQ9 assumption of control 接管
Q[rmsk 2L' assurance 担保；保险；转易；转易书
{>EM=ZZfg assurance of interest 权益的转易
nDG41)| at 19XX price 按一九ＸＸ年价格计算
{ $
a
$m at a discount 按赔价计算；按贴水价格计算；打折扣
-_`dA^ at a premium 按溢价计算；按升水价格计算
X(r$OZ at call 通知付款；按通知
`1xJ1 z# at constant market price 按固定市价计算
\US'tF)/ at constant price 按固定价格计算
62 s0 $vw at cost 按成本计算
~)fd+~4L at current market price 按当时市价计算；按现时市价计算
|.]g&m)y^h at current price 按当时价格计算；按现时价格计算
&];:uYmMU at factor cost 按要素成本计算；按生产要素成本计算
T)CEcz at money-of-the-day price 按付款当日价格计算
5~ip N/)E at or better 按指定或较佳价位〔买卖指令〕
}Bk>' at par 按面值计算；平价
@ #u'z ~a) at sight 见票即付
{7F?30: ] at the close 按收市盘
6'S q|@VOi at the opening 按开市盘
[]L
yu attestation 见证；见证条款
QmiS/`AAv at-the-money option 平价期权
XEX-NE"] attorney 受权人；受托代表人
QV%,s! _b attornment 新拥有人承认书
1r:i'cW h attributable profit 可归属利润
P<E!ix attributable share value 可归属股份价值
=|j~ *6Hd Auckland Stock Exchange 奥克兰证券交易所
t a auction 拍卖
=6YffXa_s auctioneer 拍卖商
w *Txc} audit 审计；核数
[}*xxy Audit Commission 审计署
P#j >hS
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o],z/MPL 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
c.?+rcnq audit review 帐目审查
>Hd Pcsl L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sj W;Nsp audited account 审计帐目；经审计的帐目
I d } @ audited annual account 经审计的周年帐目
6+.8nx:9X audited balance sheet 经审计的资产负债表
Jf</83RZ auditor 核数师；核数主任；审计师
j&y>?Y&Sb auditor's certificate 核数师证明书；审计师证明书
}L|cg2y auditor's report 核数师报告；审计师报告
7g% .:H = Aussie bond 澳元债券
^U;r>[T9h austerity budget 紧缩预算
h.t2 ;O, b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
35}]U= Australia All Ordinaries Index 澳洲所有普通股票指数
ZHN}:W/p Australian Dollar [AUD] 澳元
-~+Y0 \%E Australian Options Market 澳大利亚期权市场
?S2!'L Australian Securities Commission 澳洲证券事务监察委员会
M/x*d4b_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QnMN8 Q9 Australian Stock Exchange 澳大利亚证券交易所
b^dBX Austrian Schilling [ATS] 奥地利先令
9zKbzT] authentication 认证；鉴证
u27*-X
5 authority to purchase 委托购买证；委购书
BpR#3CfW authorization 认可；核准；授权；授权书
)4O* D92 authorization by direction 指示授权
<#ZDA/ G( authorization by instruction 指令授权
A5q %yt I authorization by warrant 令状授权
C< B1zgX authorization of unit trust 单位信托的认可
|M$ESj4@ authorized agent 指定代理人
Cn"L*\ o authorized capital 法定资本
R=m9[TgBm authorized clerk 出市员
~i5t1 authorized dealer 认可交易商
=N?K)QD` authorized financial institution 认可财务机构
;n2b$MB?nM authorized fund 认可基金
WoSJp5By$ authorized fund house 获授权的基金公司；认可基金公司
iS#m{1m$$ authorized institution 认可机构
{0J
(=\u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\f-HfYG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]
RLEyDB authorized insurer 获授权保险人；获认可承保人
_[p@V_my authorized investment 特准投资项目
O{&wqV5m" authorized person 获授权人
7a#zr_ r authorized representative 获授权代表
B,NHy
C1i authorized share capital 法定股本
!fT3mI6u\ automated quotation system 自动报价系统
TM*<hC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k 1sR^&{l 自动交易系统〔香港期货交易所有限公司〕
j"J[dlm2M automatic adjustment mechanism 自动调整机制
^BN?iXQhN automatic adjustment system 自动调整系统
K[Ao_v2g Automatic Clearing House 自动票据交换所
=>u9k:('9 automatic exchange rates accumulation system 自动化汇率累集系统
];7/DM#Np Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wPRs.(]_ automatic teller machine [ATM] 自动柜员机
Zt{\<5j autopay 自动转帐
)an,-EIX% available assets 可用资产
!<AY0fpY available fiscal reserve 现存财政储备
g|
M@/D l available profit 可用利润
^hIKDc!.m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4SGF8y@WU average 平均；平均数；海损
t=6Wk4 average basic salary 平均基本薪金
SHt#%3EU average consumer expenditure 平均消费开支；一般消费开支
8pE0ANbq average cost 平均成本
Y:3\z?oV[ average cost of land production 增辟土地平均成本
FZJyqqA$_ average daily turnover 平均每日成交额
qE)G;Y<,1 average daily wage rate 平均每日工资率
<CM}g4Y average expenditure pattern 平均开支模式
<cx,Z5W average growth rate 平均增长率
.:?cU#. average net fixed assets 固定资产平均净值
6H:'_|G average of relatives 相对价格平均数
r xM)SC;P average price 平均价格
^[u*m%UB average propensity to consume 平均消费倾向；一般消费倾向
B>{\qj)% average propensity to save 平均储蓄倾向；一般储蓄倾向
{S=gXIh(y average rate 平均率
$0wF4$) average revenue 平均收入；平均收益
|vf /M| average stock 平均库存；平均存货
t1%< l average yearly rent 平均年租
Q"QL#<N avoidance of double taxation 避免双重课税
. !`v2_ avoidance of tax 避税
