A:
XV& 3h>5 A share Ａ股；甲类股份
qA30G~ S abatement of tax 减税；减扣免税额
0U<9=[~q7@ ABN AMRO Bank N.V. 荷兰银行
So:89T above-the-line expenditure 线上项目支出；经常预算支出
.JqIAC~ above-the-line receipt 线上项目收入；经常预算收入
":Q^/;D}U ABSA Asia Limited 南非联合亚洲有限公司
@;0Ep 0[ absolute change 绝对数值变更
= 4If7 absolute expenditure 实际开支
LYX+/@OU2 absolute guideline figure 绝对准则数字
_?ym,@} # absolute interest 绝对权益
7j
Q`i;L}Y absolute order of discharge 绝对破产解除令
4{Iz\:G:{/ absolute profit margin 绝对利润幅度
#L"h >,b absolute value 实值；绝对值
Ii)TCSt9U? absolutely vested interest 绝对既得权益
D|xSO~M5 absorbed cost 已吸收成本；已分摊成本
G`pI{_-e absorption 吸收；分摊；合并
SG~R!kN}Q absorption rate 吸收率；摊配率；分摊率
>g?,BK@ ACB Finance Limited 亚洲商业财务有限公司
0V^?~ex acceptable form of reciprocity 合理的互惠条件
5XhV+t
g. acceptable rate 适当利率；适当汇率
D5 26X0 acceptance agreement 承兑协议
/4|qfF3 acceptance for honour 参加承兑
~&pk</D l acceptor 承兑人；接受人；受票人
. "R
2^ ` acceptor for honour 参加承兑人
Cc^t& Eg accident insurance 意外保险
Rk'Dd4"m , Accident Insurance Association of Hong Kong 香港意外保险公会
3Ry? {m^ accident insurance scheme 意外保险计划
Eb.{M accident year basis 意外年度基准
D@2Tx accommodation 通融；贷款
(]ORB0kl accommodation bill 通融票据；空头票据
^}WeB U accommodation party 汇票代发人
M4QMD;Ez account balance 帐户余额；帐户结余
QoqdPk#1 account book 帐簿
k,r\^1h account collected in advance 预收款项
?znSA
> account current book 往来帐簿
'\9A78NV{; account of after-acquired property 事后取得的财产报告
)wK uumet account of defaulter 拖欠帐目
c!I>
_PD`& account payable 应付帐款
L<E`~\C' account payee only [A/C payee only] 只可转帐；存入收款人帐户
Tj>~#~ account receivable 应收帐款
/_ LUys/0 account receivable report 应收帐款报表
w_9:gprf account statement 结单；帐单；会计财务报表
sI~{it# account title 帐户名称；会计科目
gSP| ;Gy
accountant's report 会计师报告
<uA|nYpp Accountant's Report Rules 会计师报告规则
tn p ]wZ accounting and auditing procedure 会计与审计程序；会计与核数程序
Jx 'p\* Accounting Arrangements 《会计安排》
#fa~^]EM] accounting basis 会计基础
aeSXHd?+( accounting by Official Receiver 破产管理署署长呈交的帐目
D[U5SS!) Accounting Circular 《会计通告》
f~E'0f_ accounting class 会计类别
g llXJM^ - accounting date 记帐日期；会计结算日期
VDscZt)y8 accounting for money 款项核算
B=9|g1e Accounting Officer 会计主任
x5{ zGv.j accounting period 会计报告期；会计期
'*22j ] accounting policy 会计政策；会计方针
Ua( !:5q? accounting practice 会计惯例
Z,ag5 w`]L accounting principle 会计准则
Nn%{K a accounting record 会计记录
a?@j`@]ZR~ accounting report 会计报告
@v |_APy# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VN*^pAzlF Accounting Society of China 中国会计学会
GCc@
:*4[ accounting statement 会计报表
M,6m* accounting system 会计制度；会计系统
3 bGpK9M~ accounting transaction 会计事项；帐务交易
:eDwkzlHH accounting treatment 会计处理
)V+ ;7j<"D accounting year 会计年度
pnDD9u-4; accretion 增值；添加
c^I_~OwaE accrual 应计项目；应累算数目
7j{SCE; accrual basis 应计制；权责发生制
q
S2#= accrual basis accounting 应计制会计；权责发生制会计
]Y:|%r vVH accrue 应累算；应计
m ?LOd9 accrued benefit 应累算利益
AOhsat;O` accrued charges 应计费用
|odl~juU accrued cumulative preference share dividend 应累算的累积优先股股息
p ^T0(\1 accrued expenses 应累算费用
"w=.2A:q accrued interest payable 应付利息；应计未付利息
l[.RnM[v accrued interest receivable 应收利息；应计未收利息
+.5 /4? accrued right 累算权益
K@`F*^A}V accruing profit 应累算的利润
#\ o
VbVq accumulated fiscal reserve 累积财政储备
rs'~' Y accumulated profit 累积利润；滚存溢利
^#p S u accumulated reserve 累积储备
vY:A7yGW accumulation of surplus income 累积收益盈余
|h@'~ c acquired assets 既得资产
%YA=W=Yd acquisition 收购；购置；取得
ma vc$!y acquisition cost 购置成本
[{ -
Oy#T< acquisition expenses 购置费用
UV A |(: acquisition of 100% interest 收购全部股权
{088j?[hzk acquisition of control 取得控制权
:J5xO%WA( acquisition of fixed assets 购置固定资产
Jah~h44& acquisition of shell “买壳”
kuqf( acquisition price 收购价
2/x+7F}w5 act of God 天灾
l+Uy acting partner 执事合伙人
D*I%=);B_ active market 买卖活跃的市场；交投畅旺的市场；旺市
2D,9$ 0k_] active partner 积极参与的合伙人
2mWW0txil active trading 交投活跃
c4 k3|=f actual circulation 实际流通
$ohIdpZLH2 actual cost 实际成本
/MO|q actual expenditure 实际开支；实际支出
;gu_/[P actual income 实际入息；实际收入；实际收益
ZC@sUj" actual market 现货市场
2r^| actual price 现货价；实际价格
kTL{?- actual profit 实际利润
SoI"a^fY actual quotation 实盘；实际价位；实际报价
%tT &/F actual year basis 按实际年度计算
eR4%4gW) actuals 实货
HY4X;^hF actuarial investigation 精算调查
DP6 M4 actuarial principle 精算原则
9# IKb:9k actuarial report 精算师报告
%(79;#2` Actuarial Society of Hong Kong 香港精算学会
Pq ZMuUd actuarial valuation 精算师估值
R_e{H^pY^ actuary 精算师
Q-k{Lqa- ad referendum agreement 暂定协议；有待覆核的协定
* tC]Z&5 ad valorem duty 从价税；按值征税
s_}T - %\ ad valorem duty system 从价税制
Z?kLAhy! ad valorem fee 从价费
tIR"y:U+ ad valorem tariff 从价关税
],YIEOx6
additional allowance 额外免税额
{+_ pyL additional amount for unexpired risk 未过期风险的额外款额
BWamF{\d1a additional assessable profit 补加应评税利润
hqd}L~o: additional assessment 补加评税
Dm?>U1{ additional commitment 额外承担
z=J%-Hq> additional commitment vote 额外承担拨款
c
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W 0%FZ0 l additional dependent parent allowance 供养父母额外免税额
sDL@e33Yb additional provision 额外拨款
xL,Lb}){% additional stamp duty 附加印花税
'yu M=Pb additional tax 补加税罚款；补加税款
484lB}H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>DeG//rv adjudged bankrupt 被裁定破产
5RCZv\Wd& adjudicated bankrupt 裁定破产人
m{4e+&S| adjudication fee 裁定费；评定印花税额手续费；评估契据费
MQ>.^]B]o adjudication of bankruptcy 裁定破产；宣告破产
yNMnByg3? adjudication of insolvency 裁定无力偿还债务
t2d _XQOK adjusted actual 经调整的实数；调整后的实数
]y= ff6 Q adjusted current assets 经调整的流动资产；调整后的流动资产
}JyWy _Y adjusted figure 经调整的数字；调整后的数额
f|G,pDL x adjusted liabilities 经调整的负债；调整后的负债
)y& }c7xW adjusted loss 经调整的亏损；调整后的亏损
I%.KFPV adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
'~Uo+<v$w adjusted profit 经调整的利润；调整后的利润
Cg[]y1Ne adjusted surplus 经调整的盈余额；调整后的盈余额
""Nu["|E adjusted value 经调整的价值；调整后的价值
9N5ptdP.d adjustment 调整；修订；理算〔保险〕
pcwkO adjustment centre 调剂中心
M il
![A1 adjustment lag 调整过程的时间差距；调整时差
2 gLa4B- adjustment mechanism 调整机制
wN1%;~?7 adjustment of loss 亏损调整
h >V8YJ adjustment process 调整过程；调整程序
PI@/jh adjustment range 调整幅度
AW3\>WC administered exchange rate 受管制汇率
<>\s#Jf/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/Qi;'h] administration expenses 行政费用
mNS7/I\ administration fee 手续费；行政费
~^jdiy 5 administration in bankruptcy 破产管理
)QS4Z{)U administration order 遗产管理令
mv9k_7< administrator 管理人；遗产管理人
z* ?-*6W administrator of the estate 遗产管理人
C%P)_)- -V admission of debt 债项承认书
ivL }\~L admission of proof 接纳债权证明
*PQu9>1w advance 放贷款项；垫付款项；预支款项；预付款项
<X9 T}g advance account 暂支帐目；预付款帐户
'6U~| d advance compensation 预付补偿金
wc z|Zy advance from shareholder 股东垫款
Sj?u^L8es} advance pending reimbursement 预支以待日后付还
I L d RN advanced economy 先进经济体系
$B6CLWB advancement 预付；预付财产
7-a[W advances warrant 垫款令
V/w:^@5+p advancing 贷出
3exv k adverse balance 逆差
~P&Brn"=Rs adverse exchange 逆汇
P(OgT/7A advertisement addressed to shareholders 在报章刊登的致股东通告
01v7_* 'R advice for collection 托收通知书
#sl_
B C9 advice of drawing 提款通知书；汇票通知书
m# #( uSh advice of payment 付款通知
o+(>/Ou Advisory Committee [Securities and Futures Commission]
O^fg~g X 谘询委员会〔证券及期货事务监察委员会〕
;A^0="x& Advisory Committee on Diversification 经济多元化谘询委员会
2kg<O%KA`c affidavit 誓章；遗产申报誓章
c)H ( w affidavit of no receipt 述明无收款的誓章
-dX{ R_* affiliate 联号；联营公司；附属公司
{v&c5B~,\ affiliated company 附属公司；联号；联营公司
l#7 ] .-/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TMt,\gTd affordability 负担能力
`J* ~B African Development Bank [AfDB] 非洲开发银行
3w&fN3
1 after-acquired property 事后取得的财产
uK6_H vHuy after-hours dealing 市后交易
t;BvKH77 after-tax profit 税后盈利；税后利润；税后溢利
:00 #l]g0q agency agreement 代理协议
CPR v" T;? agency expenses 代理机构的开支
=n
$ @ agency fee 代理费
s|3@\9\ Agency Law 《代理法》
j.C)KwelBS agent 代理人；承销人
a'R)3:S agent of company 公司代理人
EJqzh
i5 agent's fee 代理人费；经纪费
)h(Dt(2Wm aggregate 总计；总数；总体数字
U3SF'r8 aggregate amount 总款额；总额
Eyw)f > aggregate assets and liabilities 总体资产与负债
a
}6Fj&hj aggregate at constant price 按固定价格计算的总体数字
oZvQ/|:p! aggregate demand 总需求
Y-(),k_Q: aggregate gross position 总持仓量
\Ol3kx| aggregate limit 总限额
hK= \O) aggregate of salaries tax 合计薪俸税
2u9^ )6/ aggregate performance 总体表现；总体业绩
*SkUkqP9z aggregate supply 总体供应
>`rK=?12< aggregate surplus 总盈余
qw A N=3@ aggregate total 整体总额
bS
'a ) aggregate value 总值；合计价值
Mwdh]I,# aggregated basis 合计基准
ejj|l
aggregated net chargeable income 合计应课税入息实额
XQEGMaZ aggregation 合并计算；合计；总和
Ph&AP*Fq aggregation of incomes of husband and wife 夫妇入息合并计算
T-7'#uB.m aggregation of property 财产的总和
U_a)g
X agio 差价；贴水
v4L#^Jw(^p 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》
gi`K^L=C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Hfer\+R X 《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》
9GnNL I{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c mDskQ: 《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》
]d"4G7mu`l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m:TS
.@p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IY|;}mIF agreement for a settlement 授产协议
]Jj\** agreement for assignment 转让协议
9GS<d.#Nvc agreement for sale 售卖协议；买卖协议
jY-i`rJN agreement for sale and purchase 买卖协议
TX{DZ# agreement for the payment of interest 支付利息协议
L K9vvQz agreement for the repayment of money 还款协议
yWIM,2x} agreement of reinsurance 再保险协议
8WWRKP1V Agricultural Bank of China 中国农业银行
g~d}?B\<@ air passenger departure tax 飞机乘客离境税
JH2?^h|{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ah)OyO 6 airport tax 机场税
*iF>}yh e alcohol duty 酒精税
W|=?- alienation 让与；让渡；转让
-tT{h 4 alimony 生活费；赡养费
,=l MtW All Ordinaries Index [AOI] 所有普通股指数
^DHFP-G?e all risks 全险；综合险
L>{E8qv>w All Sales Record for Stock Market 《股票市场成交报告》
[!{*)4$6 Allied Capital Resources Limited 新联财务有限公司
64}Oa+*s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M;W{A)0i1 allocation letter 拨款信件
9\*xK%T+ allocation of fund 分配款项；预留款项
Cog Lo&. allocation of profit 利润分配；溢利分配
=mCUuY# allocation warrant 拨款令
0 CY_nn#3 allotment 分配；配股
[ (t goh/ allotment notice 股份配售通知；配股通知
Y',s|M1})\ allotment of shares 股份分配
'j$iS W& allowable 可获宽免；免税的
3y> .1 allowable business loss 可扣除的营业亏损
'6{q;Bxo allowable expenses 可扣税的支出
T4T_32`XR allowance 免税额；津贴；备抵；准备金
xZFha=# allowance for debts 债项的免税额
r6]r+!63" allowance for depreciation by wear and tear 耗损折旧免税额
O7j$bxk/^ allowance for funeral expenses 殡殓费的免税额
6KhH S@Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sCaw"{5qc allowance for repairs and outgoings 修葺及支出方面的免税额
N##T1 Qm) allowance to debtor 给债务人的津贴
$c0SWz alteration of capital 资本更改
@T h.= alternate trustee 候补受托人
:R HNV amalgamation 合并
".v9#| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3z:
rUhA ambit of charges 征税范围；收费范围
FH M^x2 amended valuation 经修订的估值
*%ZfE,bu8< American Commodities Exchange 美国商品交易所
7* ^\mycv American Express Bank Limited 美国运通银行
ci5ERv` American Stock Exchange 美国证券交易所
9{ i6g+ amortization 摊销
H` Q_gy5Z( amount due from banks 存放银行同业的款项
#x#.@ amount due from banks abroad 存放海外银行同业的款项
s\o
</Z Do amount due from holding companies 控股公司欠款
abD55YJY amount due from local banks 存放本港银行同业的款项
5#d" ] 7 amount due to banks 银行同业的存款
t> &$_CSWK amount due to banks abroad 海外银行同业的存款
(h/v"dV; amount due to holding companies 控股公司存款
e@k
ti@ZJ amount due to local banks 本港银行同业的存款
w[PW-m^` amount due to outport banks 外埠银行同业的存款
:@_CQc*yB amount for note issue 发行纸币的款额
n 5S$Dl amount of bond 担保契据的款额
FO3!tJ\L amount of consideration 代价款额
p(nC9NGB amount of contribution 供款数额
peGXU/5.I amount of indebtedness 负债款额
T>n,@? #K amount of principal of the loan 贷款本金额
BEPDyy amount of rates chargeable 应征差饷数额
GOH@|2N amount of share capital 股本额
&#.XLe\y amount of sums assured 承保款额
L)Un9&4L amount of variation 变动幅度
y+Q!4A amount of vote 拨款数额
p`{< q
- amount payable 应付款额
Fxv~;o# amount receivable 应收款额
@Z@yI2#e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5[I> l analysis 分析
jSVb5P ancillary risk 附属风险
.d8) * annual account 周年帐目；周年帐目报表；年度决算；年结
g IX"W; annual accounting date 年结日期
xkUsZ*X8B annual allowance 每年免税额；年积金；年度津贴；年津
28X)s!W' annual balance 年度余额
}}grJh>tGg annual disposable income 每年可动用收入
^ 9;s
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"793R^Tz annual fee 年费
&xH>U*c annual general meeting 周年大会
f=~@e#U annual growth rate 年增率；每年增长率
i-sE \m annual long-term supplement 长期个案每年补助金
xZ`t~4qR annual pensionable emolument 可供计算退休金的年薪
]}>GUXe)^ annual report 年报
+tfmBZl^ Annual Report on the Consumer Price Index 《消费物价指数年报》
$C#~c1w annual return 周年报表；周年申报表；每年报税表格
^_5$+ Annual Return Rules 《周年报表规则》
-Rjn<bTIy annual review of consumer prices 每年消费物价回顾
~ D3'-,n[ annual roll-forward basis 逐年延展方式
]3
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?/#HTg)!B annual statement 年度报表；年度决算表
9IMRWtZWT 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
EW2e k^ annuitant 年金受益人
e;rs!I !Yw annuity 年金
y*Ex5N~JC annuity contract 年金合约
PK3T@Qv89 annuity on human life 人寿年金
+|#sF,,X4g antecedent debt 先前的债项
2U~oWg2P ante-dated cheque 倒填日期支票
lt, x(2 anticipated expenditure 预期开支
s)/i_Oe$\ anticipated net profit 预期纯利
.vpQ3m> anticipated revenue 预期收入
Qg9{<0{u anti-inflation measure 反通货膨胀措施
~Gwn||g78 anti-inflationary stance 反通货膨胀立场
gvA&F |4 apparent deficit 表面赤字
Ht sa<t F apparent financial solvency 表面偿债能力
(CZRX 9TT1 apparent partner 表面合伙人
lzS"NHs<g( application for personal assessment 个人入息课税申请书
T'Jw\u>"R application of fund 资金应用
>@ H:+0h- application to release as liquidator and to destruct the books of accounts and documents
3: mF! 申请免除清盘人职务及毁灭帐簿与文件
qV iky=/- appointed actuary 委任精算师
Y
3KCIL9 appointed auditor 委任核数师；委任审计师
y0(k7D|\ appointed trustee 委任的受托人
d9Rj-e1 x appointer 委任人
?1PY]KNaK apportioned pro rata 按比例分摊
NTAPx=!1* apportionment 分配；分摊
_Seiwk & Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P7u5Ykc* apportionment formula 分摊方程式
<PV @JJ" apportionment of estate duty 遗产税的分摊
3% <ia$ appraisal 估价；评估
BvX!n"QIb appreciable growth 可观增长
gN mp'Lm appreciable impact 显着影响
B>?. Nr appreciable increase 可观增长
$
P#k|A appreciation 增值；升值
o6vm(I% appreciation against other currencies 相对其他货币升值
Y pv"u0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*vBcT.|, appreciation tax 增值税
zI7-xqZ appropriation 拨款；拨用；拨付
1/le%}mK appropriation account 拨款帐目
mi97$Cr 2 Appropriation Bill 拨款法案
(x.K%QC) appropriation-in-aid system 补助拨款办法
KsUsj3J approved assets 核准资产
% j^= approved basket stock 认可一篮子证券
Atf on&^
approved budget 核准预算
xZ,g6s2o approved charitable donation 认可慈善捐款
A|y&\~<A approved charitable institution 认可慈善机构
TC R( approved currency 核准货币；认可货币
H.i_,ZF approved estimates 核准预算
yRvq3>mU approved estimates of expenditure 核准开支预算
OSkZW approved overseas insurer 核准海外保险人
u1]5qtg" approved overseas trust company 核准海外信托公司
^vG*8,^S=8 approved pooled investment fund 核准汇集投资基金
8s wj'SjX approved provident fund scheme 认可公积金计划
2^ UFP+Yw approved provision 核准拨款
]^Q`CiKd approved redeemable share 核准可赎回股份
^8V]g1]fiG approved regional stock 认可地区性证券
{ Ja#pt approved retirement scheme 认可退休金计划
d(v )SS approved subordinated loan 核准附属贷款
NsJUruN arbitrage 套戥；套汇；套利
_Dk;U*2 arbitrageur 套戥者；套汇者
zD) 2af arbitrary amount 临时款项
b, 318R8+G arrangement 措施；安排；协定
n$b/@hp$z arrears 欠款
m! p'nP
arrears of pay 欠付薪酬
1YM04*H arrears of revenue 逾期未收税款；逾期未收的帐项
GhpH7% s articles of association 组织章程；组织细则；组织章程细则
dnNc,l&g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
pazFVzT ascertainment of profit 确定利润
5jYRIvM[Q~ "Asia Clear" “亚洲结算系统”
A h)7A|0rT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WfO6Fvx% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t~@TUTbx Asian Development Fund [ADF] 亚洲发展基金
;TaT=% Asian dollar bond 亚洲美元债券
0Y!Bb2 m Asian dollar market 亚洲美元市场
0kC!v , Asian dollar rate 亚洲美元利率
Sm, %> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
, GR(y^S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C= hE@ asked price 沽盘；喊价；索价；卖方报价
9IIe: assessable income 应评税入息
@p `#y assessable loss 应评税亏损
[
8v)\lu assessable profit 应评税利润
-4hX - assessable value 应评税值
/"/$1F%{ assessed profit 估定利润
b(~NqV!i assessed value 经评估价值
6Ajiz_~U assessment 评税；评定；估价；评税单
OkFq>;{a assessment number 评税编号；估价编号
pV>/ "K assessment of additional tax 补加税评税
U<#i\4W assessment of performance 业绩评估；实绩评价
DQ'+,bxk=9 Assessor 评税主任
vx- u+/\ asset price bubbles 资产价格泡沫
P5aHLNit asset-backed securities 具资产保证的证券
gQ/zk3?k assets accretion 资产增值
k (
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-M[5K/[ assets betterment statement 资产递增表；资产改进表
k`TEA?RfQ assets lending 实物放款；有抵押贷款
y l3iU:+V assets of the company passing on the death 死者去世时转移的公司资产
t0?BU~f assets pledged as security for liabilities 用作负债抵押的资产
-JUv'fk assets portfolio 资产投资组合
0 ]NsT0M assets price 资产价格
UGR5ILf assets quality 资产质素
l<qxr.X assets realization 资产变现
]p#Zdm1EL assets refinancing arrangement 资产再集资安排
KN+*_L- assets securitization 资产证券化
TXy*- <#vR assets situated outside Hong Kong 在香港以外地方的资产
5(D Cq(\P* assets stripping 削减资产；拆卖资产
R8HA X assets value 资产值
*(r85lEou) assignee 承让人
p]pFZ";70 assignment 转让；转让书；转让契
m0\(a_0V assignment of interest 权益转让
5(U.< assignment of letters patent and trade mark 专利证书及商标转让
\6@}HFH assignment of property 物业转让；物业转让书
<cWo]T`X! assignment right 转让权
'5[L []A assignor 转让人
]`UJwq associate 有联系的人；有关连人士；相联者；合伙人；联系人
x{ZcF=4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|t.WPp5, associate member 附属会员
(>)Y0ki} associated body corporate 相联法人团体
fh,Y#. V` associated company 相联公司；联属公司
5Z;Py"% associated corporation 相联法团
R$w=+%F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"p HQ 公认会计师公会〔英国〕
I s88+,O Association of Futures Exchange Brokers 香港期货经纪协会
t$UFR7XE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QR^pu.k@ association of underwriters 承保人组织
y 8, es$ assumption of control 接管
kuUH 2:L assurance 担保；保险；转易；转易书
VY![Vn HsB assurance of interest 权益的转易
[!aHP ?- at 19XX price 按一九ＸＸ年价格计算
e=_*\`/CN at a discount 按赔价计算；按贴水价格计算；打折扣
z2,rnm )Q at a premium 按溢价计算；按升水价格计算
s'5
j vlG at call 通知付款；按通知
rg\|-_.es' at constant market price 按固定市价计算
Mb/R+:C` at constant price 按固定价格计算
(D~mmffY1 at cost 按成本计算
W 6jB!W at current market price 按当时市价计算；按现时市价计算
!0 zM@p at current price 按当时价格计算；按现时价格计算
n287@Y4Ru at factor cost 按要素成本计算；按生产要素成本计算
X|.X4fs at money-of-the-day price 按付款当日价格计算
/+66y=`UJ at or better 按指定或较佳价位〔买卖指令〕
/=-E`%R}! at par 按面值计算；平价
2 U#OBvNU at sight 见票即付
@c.QrKSaD at the close 按收市盘
,sJ{2,]~ at the opening 按开市盘
5F0sfX attestation 见证；见证条款
(+Er at-the-money option 平价期权
R hr]ML attorney 受权人；受托代表人
\w`Il"}V attornment 新拥有人承认书
qnT:x{o attributable profit 可归属利润
NP|U
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. 0s/O Auckland Stock Exchange 奥克兰证券交易所
9^jO^[> auction 拍卖
,',fO?Qv' auctioneer 拍卖商
oR3$A :!P= audit 审计；核数
eJ?SL MLY Audit Commission 审计署
9]kWM]B)o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2>s:wABb / 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〕
?{^T&<18t audit review 帐目审查
."=Bx 2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
BfhOe~+i audited account 审计帐目；经审计的帐目
tp0^%!*9 audited annual account 经审计的周年帐目
qKWkgackP audited balance sheet 经审计的资产负债表
{zg}KiNDZd auditor 核数师；核数主任；审计师
;,9|;)U?u auditor's certificate 核数师证明书；审计师证明书
0WYVt"|;}c auditor's report 核数师报告；审计师报告
_YbHnb Aussie bond 澳元债券
hQX|wWh austerity budget 紧缩预算
/~AajLxu3W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P:CwC"z>sS Australia All Ordinaries Index 澳洲所有普通股票指数
L18Olu Australian Dollar [AUD] 澳元
McA, Australian Options Market 澳大利亚期权市场
WI~';dK2] Australian Securities Commission 澳洲证券事务监察委员会
BDcl1f T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'JRkS'ay Australian Stock Exchange 澳大利亚证券交易所
"*TnkFTR Austrian Schilling [ATS] 奥地利先令
=k0l>) authentication 认证；鉴证
+fKLCzj authority to purchase 委托购买证；委购书
o>j3<#? authorization 认可；核准；授权；授权书
I,q 3J1K authorization by direction 指示授权
-+c_TJ.dC authorization by instruction 指令授权
~/gqXT"> authorization by warrant 令状授权
;.m"y- authorization of unit trust 单位信托的认可
5)EnOT"' authorized agent 指定代理人
JkpA
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authorized capital 法定资本
];(w8l authorized clerk 出市员
q
\0>SG authorized dealer 认可交易商
$L ;7SY? authorized financial institution 认可财务机构
5w{_WR6, authorized fund 认可基金
Jd)|== yD authorized fund house 获授权的基金公司；认可基金公司
Z=wLNm H authorized institution 认可机构
X;zy1ZH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}X }f X#[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YZ'gd10T authorized insurer 获授权保险人；获认可承保人
x/5%a{~j2 authorized investment 特准投资项目
j63w(Jv/ authorized person 获授权人
< 51 (q_f authorized representative 获授权代表
V =1Y& y authorized share capital 法定股本
^bS&[+9 E automated quotation system 自动报价系统
My=p>{s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_%"/I96' 自动交易系统〔香港期货交易所有限公司〕
M-0BQ s`N automatic adjustment mechanism 自动调整机制
v')T^b
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~
dmyS?Or Automatic Clearing House 自动票据交换所
o- GHAQ automatic exchange rates accumulation system 自动化汇率累集系统
&e2") 4oh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1oodw!hW automatic teller machine [ATM] 自动柜员机
Qv[@ioc autopay 自动转帐
8]+hfB/ available assets 可用资产
8+
Hho@= available fiscal reserve 现存财政储备
U%U%a,rA5s available profit 可用利润
dp-8,Seu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i wK,XnIR average 平均；平均数；海损
z q(AN< average basic salary 平均基本薪金
%'@&j2j> average consumer expenditure 平均消费开支；一般消费开支
e|xRK?aVBu average cost 平均成本
r@k&1*& average cost of land production 增辟土地平均成本
hb[K.`g average daily turnover 平均每日成交额
%0= |WnF- average daily wage rate 平均每日工资率
}0c'hWMZ} average expenditure pattern 平均开支模式
bIwt#:v average growth rate 平均增长率
,zz+s[ZH7O average net fixed assets 固定资产平均净值
'6[0NuB average of relatives 相对价格平均数
r1$
O<3\ average price 平均价格
!J'BAq[x average propensity to consume 平均消费倾向；一般消费倾向
&o:wS e average propensity to save 平均储蓄倾向；一般储蓄倾向
sIg{a( 1/ average rate 平均率
q[7C,o>/ average revenue 平均收入；平均收益
zjB8~ku# average stock 平均库存；平均存货
dN;C-XF3s average yearly rent 平均年租
1;g>?18@ avoidance of double taxation 避免双重课税
:/d#U:I avoidance of tax 避税
