A:
>fjf]
6 A share Ａ股；甲类股份
#C+0m` abatement of tax 减税；减扣免税额
3{%/1>+x5 ABN AMRO Bank N.V. 荷兰银行
8\yH 7H above-the-line expenditure 线上项目支出；经常预算支出
+@!9&5S A above-the-line receipt 线上项目收入；经常预算收入
!XFN/-Q , ABSA Asia Limited 南非联合亚洲有限公司
oreS u;`$ absolute change 绝对数值变更
7DI8r| ~ absolute expenditure 实际开支
m:h]nm absolute guideline figure 绝对准则数字
9A6ly9DIS absolute interest 绝对权益
OxD\e5r absolute order of discharge 绝对破产解除令
7
724,+2N absolute profit margin 绝对利润幅度
'C [gcp absolute value 实值；绝对值
ZQyT$ l~b absolutely vested interest 绝对既得权益
BjB2YO& / absorbed cost 已吸收成本；已分摊成本
N+r~\[N\9 absorption 吸收；分摊；合并
UL oTPx@N absorption rate 吸收率；摊配率；分摊率
)N} xKw | ACB Finance Limited 亚洲商业财务有限公司
P017y&X acceptable form of reciprocity 合理的互惠条件
Me8d o;
G| acceptable rate 适当利率；适当汇率
vv3dr_l: acceptance agreement 承兑协议
ue`F| acceptance for honour 参加承兑
*kDXx&7B$ acceptor 承兑人；接受人；受票人
] 03!K E acceptor for honour 参加承兑人
eo@:@ O+bm accident insurance 意外保险
rp
_G.C Accident Insurance Association of Hong Kong 香港意外保险公会
0[PP -] JS accident insurance scheme 意外保险计划
bT8BJY%+ accident year basis 意外年度基准
cd: O@)i accommodation 通融；贷款
K46 mE accommodation bill 通融票据；空头票据
!1!uB } accommodation party 汇票代发人
-8EdTc @ account balance 帐户余额；帐户结余
YN\
Q wV account book 帐簿
'2%hc\P6P account collected in advance 预收款项
s_RYYaM account current book 往来帐簿
5uu{f&?u) account of after-acquired property 事后取得的财产报告
(+4=A k account of defaulter 拖欠帐目
yqoi2J: account payable 应付帐款
SBYRN##n_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
w| >Y&/IX account receivable 应收帐款
-,Q<*)q{ account receivable report 应收帐款报表
1pcSfN :"1 account statement 结单；帐单；会计财务报表
IQH;`+ account title 帐户名称；会计科目
{( t (}-:Z accountant's report 会计师报告
F`Pu$>8C Accountant's Report Rules 会计师报告规则
T sR20P @ accounting and auditing procedure 会计与审计程序；会计与核数程序
Ir]b. 6B Accounting Arrangements 《会计安排》
FCI38? `% accounting basis 会计基础
JhuK W>7 accounting by Official Receiver 破产管理署署长呈交的帐目
_Jx?m Accounting Circular 《会计通告》
(s}9N accounting class 会计类别
uz*C`T0:rj accounting date 记帐日期；会计结算日期
@GGyiK@ accounting for money 款项核算
Q>X ;7nt0 Accounting Officer 会计主任
X_=oJi| : accounting period 会计报告期；会计期
TN l$ P~X> accounting policy 会计政策；会计方针
S:DB%V3 accounting practice 会计惯例
u D . 0?*_ accounting principle 会计准则
U~7.aZHPx3 accounting record 会计记录
"i#! accounting report 会计报告
+L_.XToq- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b5yb~ ;0 Accounting Society of China 中国会计学会
ph69u #Og accounting statement 会计报表
J\2F%kBej? accounting system 会计制度；会计系统
Z5N uLB' accounting transaction 会计事项；帐务交易
<0 1MXT- accounting treatment 会计处理
I</Nmgf accounting year 会计年度
B [y1RI|9 accretion 增值；添加
hf%W grO. accrual 应计项目；应累算数目
@89mj{ accrual basis 应计制；权责发生制
)L_jR%2j accrual basis accounting 应计制会计；权责发生制会计
Wlt shZo accrue 应累算；应计
O 89BN6p accrued benefit 应累算利益
GhQ.}@ * accrued charges 应计费用
#&D J3(T accrued cumulative preference share dividend 应累算的累积优先股股息
n NAJ8z}Nt accrued expenses 应累算费用
jQf1h|e accrued interest payable 应付利息；应计未付利息
23Eg|Xk accrued interest receivable 应收利息；应计未收利息
kV -a'"W5 accrued right 累算权益
W/J3sAYv accruing profit 应累算的利润
xXLKL6F(\ accumulated fiscal reserve 累积财政储备
Ph- 3,cC accumulated profit 累积利润；滚存溢利
c L84}1QD accumulated reserve 累积储备
f *)t<1f accumulation of surplus income 累积收益盈余
t6LTGWs/_o acquired assets 既得资产
g%^Zq " acquisition 收购；购置；取得
6"gncB. acquisition cost 购置成本
b}[{' acquisition expenses 购置费用
.i`+} @iA acquisition of 100% interest 收购全部股权
R[o KhU acquisition of control 取得控制权
6s>PZh acquisition of fixed assets 购置固定资产
/G CSC8T acquisition of shell “买壳”
hX YVi6(k acquisition price 收购价
R(x% <I act of God 天灾
en#W<"_" acting partner 执事合伙人
HaLEQ73 active market 买卖活跃的市场；交投畅旺的市场；旺市
UlQ }
active partner 积极参与的合伙人
SkN^ytKE active trading 交投活跃
e?F r/n actual circulation 实际流通
!$Mv)c/_u actual cost 实际成本
$YL} rM actual expenditure 实际开支；实际支出
mVk:[
}l6 actual income 实际入息；实际收入；实际收益
~l.]3wyk actual market 现货市场
NW^}u ~-f actual price 现货价；实际价格
{jr>Z"/q actual profit 实际利润
l$PO!JRD actual quotation 实盘；实际价位；实际报价
n j1 cqh actual year basis 按实际年度计算
:qw:)i actuals 实货
ISOPKZ#F actuarial investigation 精算调查
]_5C5m actuarial principle 精算原则
%M~Ugv_4v actuarial report 精算师报告
wxvt:= = Actuarial Society of Hong Kong 香港精算学会
{:f yz#>>^ actuarial valuation 精算师估值
u!;kBs actuary 精算师
sE]eIN ad referendum agreement 暂定协议；有待覆核的协定
gM_Z/$ ad valorem duty 从价税；按值征税
A9F&XF7{ ad valorem duty system 从价税制
)W uuU [( ad valorem fee 从价费
h]G }E9\l ad valorem tariff 从价关税
-08Ys c additional allowance 额外免税额
;`@DQvVZ: additional amount for unexpired risk 未过期风险的额外款额
<9B43 additional assessable profit 补加应评税利润
dqPJ 2j $\ additional assessment 补加评税
^Fy)
oWS additional commitment 额外承担
^8E/I]- additional commitment vote 额外承担拨款
t+p-,ey ^@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tr M8 p additional dependent parent allowance 供养父母额外免税额
'[:].?M additional provision 额外拨款
, lT8gQ|u additional stamp duty 附加印花税
k'
pu%nWN additional tax 补加税罚款；补加税款
[ *R8XXuL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7| IW\ adjudged bankrupt 被裁定破产
hF!yp7l; adjudicated bankrupt 裁定破产人
r=8]U b[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
NS <lmWx+ adjudication of bankruptcy 裁定破产；宣告破产
u=k\]W- adjudication of insolvency 裁定无力偿还债务
A#LK2II^ adjusted actual 经调整的实数；调整后的实数
9JP{F adjusted current assets 经调整的流动资产；调整后的流动资产
G2rxr adjusted figure 经调整的数字；调整后的数额
@^#y23R U adjusted liabilities 经调整的负债；调整后的负债
: cIE8<\% adjusted loss 经调整的亏损；调整后的亏损
Y"G$^3% (] 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
K\=bpc"Fy adjusted profit 经调整的利润；调整后的利润
$kkdB,y adjusted surplus 经调整的盈余额；调整后的盈余额
t55CT6Se adjusted value 经调整的价值；调整后的价值
6' |J
; adjustment 调整；修订；理算〔保险〕
R+rHa#M_ adjustment centre 调剂中心
.|x 0du| adjustment lag 调整过程的时间差距；调整时差
I3s'44 adjustment mechanism 调整机制
*s;$`8fM< adjustment of loss 亏损调整
g oWD~'\ adjustment process 调整过程；调整程序
hq( 3%- 7& adjustment range 调整幅度
HwM:bY
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-&@[]/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5N `g administration expenses 行政费用
oKzV!~{0M; administration fee 手续费；行政费
|oPqX %? administration in bankruptcy 破产管理
g 9>p?XY administration order 遗产管理令
Q]a5]:0 administrator 管理人；遗产管理人
]N2'L!4|; administrator of the estate 遗产管理人
||9f@9 admission of debt 债项承认书
*E+) mB"~ admission of proof 接纳债权证明
Qh?q 0VKU^ advance 放贷款项；垫付款项；预支款项；预付款项
efZdtrKgy advance account 暂支帐目；预付款帐户
6L'cD1p u advance compensation 预付补偿金
w[:5uo( advance from shareholder 股东垫款
f5 mk\^ advance pending reimbursement 预支以待日后付还
[sACPn$f advanced economy 先进经济体系
z8vF QO\I" advancement 预付；预付财产
NM[w = advances warrant 垫款令
ax7u b advancing 贷出
zVkHD T[ adverse balance 逆差
DCP " adverse exchange 逆汇
AUzJ:([V advertisement addressed to shareholders 在报章刊登的致股东通告
.:l78>f advice for collection 托收通知书
LTBqXh advice of drawing 提款通知书；汇票通知书
wz>j>e6k` advice of payment 付款通知
?8 YHz Advisory Committee [Securities and Futures Commission]
)1lYfJ 谘询委员会〔证券及期货事务监察委员会〕
-wvJZ Advisory Committee on Diversification 经济多元化谘询委员会
j%~UU0(J affidavit 誓章；遗产申报誓章
h9g 5W'.# affidavit of no receipt 述明无收款的誓章
ctH`71Y affiliate 联号；联营公司；附属公司
}^)M)8zS affiliated company 附属公司；联号；联营公司
dRas9g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B6OggJ9Iq affordability 负担能力
"AUY+ LN African Development Bank [AfDB] 非洲开发银行
2$\Du9+ after-acquired property 事后取得的财产
m' z <d after-hours dealing 市后交易
A -c3B+ after-tax profit 税后盈利；税后利润；税后溢利
Z~muQ c? agency agreement 代理协议
sL+/Eeb` c agency expenses 代理机构的开支
f<0-'fGJd agency fee 代理费
&eK8v]|"W Agency Law 《代理法》
Tet,mzVuu agent 代理人；承销人
JF24~ Q4P agent of company 公司代理人
fvN2]@: agent's fee 代理人费；经纪费
|]\qI aggregate 总计；总数；总体数字
Z78&Ib R aggregate amount 总款额；总额
c_HYB/' aggregate assets and liabilities 总体资产与负债
#sA E Ik/ aggregate at constant price 按固定价格计算的总体数字
{.Nt#l aggregate demand 总需求
wz P>Cq aggregate gross position 总持仓量
:N%]<Mq aggregate limit 总限额
ny TfTn aggregate of salaries tax 合计薪俸税
Jw"'ZW#W aggregate performance 总体表现；总体业绩
83)2c a
aggregate supply 总体供应
l,,5OZw aggregate surplus 总盈余
<7?MutHM- aggregate total 整体总额
9b()ck-\F# aggregate value 总值；合计价值
%UgyGQeo aggregated basis 合计基准
80axsU^H0 aggregated net chargeable income 合计应课税入息实额
eUx|_*` aggregation 合并计算；合计；总和
"mHSbG aggregation of incomes of husband and wife 夫妇入息合并计算
!63x^# kg aggregation of property 财产的总和
XZIj' a0d agio 差价；贴水
? 0nbvV5v7 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》
)6IO)P/Q~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F9-xp7 T 《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》
$+:_>n^#/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3ef]3 《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》
6S<J'9sE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"aA z G+NM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~{RXc+ agreement for a settlement 授产协议
o!\Vk~Vi& agreement for assignment 转让协议
X;ijCZb3b agreement for sale 售卖协议；买卖协议
M(I 2M agreement for sale and purchase 买卖协议
AdR}{:ia agreement for the payment of interest 支付利息协议
z9'ME agreement for the repayment of money 还款协议
~qco -b agreement of reinsurance 再保险协议
'd0]`2tVg4 Agricultural Bank of China 中国农业银行
`?91Cw =` air passenger departure tax 飞机乘客离境税
h ej Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fZT=q^26 airport tax 机场税
to]1QjW- alcohol duty 酒精税
` *h-j/M alienation 让与；让渡；转让
q\[f$==p alimony 生活费；赡养费
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h~d All Ordinaries Index [AOI] 所有普通股指数
4~DFtWbf all risks 全险；综合险
[p[Kpunr{l All Sales Record for Stock Market 《股票市场成交报告》
56d,Sk) Allied Capital Resources Limited 新联财务有限公司
'SvYZ0ot all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"*XR'9~7 allocation letter 拨款信件
q<D'"7#. allocation of fund 分配款项；预留款项
=<n+AqJ% allocation of profit 利润分配；溢利分配
OUS@)Tyh allocation warrant 拨款令
GC~Tf rf=r allotment 分配；配股
;r"YZs&Xd allotment notice 股份配售通知；配股通知
!1w= _ allotment of shares 股份分配
SA)}---" allowable 可获宽免；免税的
ixE72bX allowable business loss 可扣除的营业亏损
28>gAz.# allowable expenses 可扣税的支出
E@Q+[~H } allowance 免税额；津贴；备抵；准备金
]B5q v6 allowance for debts 债项的免税额
_Cj u C`7 allowance for depreciation by wear and tear 耗损折旧免税额
]'EtLFv) allowance for funeral expenses 殡殓费的免税额
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%:d:r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E +]gC allowance for repairs and outgoings 修葺及支出方面的免税额
_<yJQ|[z~i allowance to debtor 给债务人的津贴
_ U|s!60' alteration of capital 资本更改
p4*VE5[?_+ alternate trustee 候补受托人
1|q$Wn:* amalgamation 合并
CES^
c-. k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+F]X ambit of charges 征税范围；收费范围
q 6%jCt2' amended valuation 经修订的估值
/RIvUC1 American Commodities Exchange 美国商品交易所
9~ SfZ,( American Express Bank Limited 美国运通银行
{I&>`?7. American Stock Exchange 美国证券交易所
wm=!tx\`k amortization 摊销
4
B"tz! amount due from banks 存放银行同业的款项
^} %Oq P amount due from banks abroad 存放海外银行同业的款项
%J5zfNe)& amount due from holding companies 控股公司欠款
/608P:U amount due from local banks 存放本港银行同业的款项
t s<5%{M( amount due to banks 银行同业的存款
^dJ />?1 amount due to banks abroad 海外银行同业的存款
WS z#g2a amount due to holding companies 控股公司存款
U^-:qT;CX amount due to local banks 本港银行同业的存款
MRMsw NQ amount due to outport banks 外埠银行同业的存款
C{`+h163\ amount for note issue 发行纸币的款额
[nZ3}o amount of bond 担保契据的款额
W>.KV7 amount of consideration 代价款额
4onRO! G, amount of contribution 供款数额
3P2H!r amount of indebtedness 负债款额
"7(2m amount of principal of the loan 贷款本金额
LBh|4S$K amount of rates chargeable 应征差饷数额
a^ hDxeG amount of share capital 股本额
)$p<BL U amount of sums assured 承保款额
- NHA{?6r amount of variation 变动幅度
P:eY>~m< ; amount of vote 拨款数额
f0 2 <u amount payable 应付款额
s"7wG!yf amount receivable 应收款额
&U^6N+l9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B[%FZm $`M analysis 分析
^oDC F ancillary risk 附属风险
oJE ~dY$Q annual account 周年帐目；周年帐目报表；年度决算；年结
u,mC`gz annual accounting date 年结日期
A>8"8=C annual allowance 每年免税额；年积金；年度津贴；年津
!B5 }`*1D annual balance 年度余额
:s`~m;Y9? annual disposable income 每年可动用收入
JKN0:/t7 Q annual estimates 周年预算
# EQwl6 annual fee 年费
Z7a~M3VnZ annual general meeting 周年大会
3WZdP[o! annual growth rate 年增率；每年增长率
}F=scbpXj annual long-term supplement 长期个案每年补助金
-'ePx f annual pensionable emolument 可供计算退休金的年薪
}SpjB annual report 年报
?:73O `sX: Annual Report on the Consumer Price Index 《消费物价指数年报》
XUTI0 annual return 周年报表；周年申报表；每年报税表格
i P gewjx Annual Return Rules 《周年报表规则》
lf3QMr+ annual review of consumer prices 每年消费物价回顾
^NwXv p>7- annual roll-forward basis 逐年延展方式
2Hl0besm annual salary 年薪
0~
!).f annual statement 年度报表；年度决算表
: $4
atm Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Qk 2^p^ T6 annuitant 年金受益人
Z7> pz:, annuity 年金
y;aZMT. YI annuity contract 年金合约
pm`BMy<5PU annuity on human life 人寿年金
{8`V5: antecedent debt 先前的债项
Hs,pY(l ^ ante-dated cheque 倒填日期支票
,rkY1w- anticipated expenditure 预期开支
]U?)_P@} anticipated net profit 预期纯利
X <QSi
anticipated revenue 预期收入
|&!04~s;E anti-inflation measure 反通货膨胀措施
]'+PJd A anti-inflationary stance 反通货膨胀立场
r:.3P apparent deficit 表面赤字
m? wPZ^u apparent financial solvency 表面偿债能力
%N``EnF2 apparent partner 表面合伙人
eb%`ox@& application for personal assessment 个人入息课税申请书
EMK>7 aks application of fund 资金应用
v w (X9xa application to release as liquidator and to destruct the books of accounts and documents
E$!0h_.( 申请免除清盘人职务及毁灭帐簿与文件
Lso4Z Z; appointed actuary 委任精算师
Y.Fq WJP=p appointed auditor 委任核数师；委任审计师
g>].m8DZ' appointed trustee 委任的受托人
B'sgCU appointer 委任人
/~=W3lhY apportioned pro rata 按比例分摊
N_< wiwI< apportionment 分配；分摊
5MU-Eu|*> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fH{ _ X apportionment formula 分摊方程式
Qy< ~{6V apportionment of estate duty 遗产税的分摊
H$G`e'`OZ appraisal 估价；评估
fSR+~Vy appreciable growth 可观增长
^xz*%2@ appreciable impact 显着影响
!mX-g]4E appreciable increase 可观增长
aS2M x~ appreciation 增值；升值
Ky:y1\K1^K appreciation against other currencies 相对其他货币升值
Lmp_8q-Ej appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y7 q=] appreciation tax 增值税
f&5 '1tG appropriation 拨款；拨用；拨付
4o |-v appropriation account 拨款帐目
FR5P;Yz %H Appropriation Bill 拨款法案
^)wTCkH&y appropriation-in-aid system 补助拨款办法
_'O XrT#Q approved assets 核准资产
ePD~SO9* approved basket stock 认可一篮子证券
CGYZEP RR approved budget 核准预算
uu5L9.i9 approved charitable donation 认可慈善捐款
IZw> !KYG approved charitable institution 认可慈善机构
0 rge]w.X approved currency 核准货币；认可货币
A.[~}ywH approved estimates 核准预算
Uxll<z , approved estimates of expenditure 核准开支预算
+c+i~5B4 approved overseas insurer 核准海外保险人
{`KRr:w approved overseas trust company 核准海外信托公司
J/T$.*X approved pooled investment fund 核准汇集投资基金
n\/ JNzd3 approved provident fund scheme 认可公积金计划
PP 1?UT=] approved provision 核准拨款
SAQ|1I#"/ approved redeemable share 核准可赎回股份
PjxZ3O approved regional stock 认可地区性证券
_z uX6DO approved retirement scheme 认可退休金计划
C*C;n4 AT approved subordinated loan 核准附属贷款
q
eW{Cl~ arbitrage 套戥；套汇；套利
|O!G[|/3 arbitrageur 套戥者；套汇者
I=;.o> arbitrary amount 临时款项
Mtw7aK arrangement 措施；安排；协定
YU]|N 'mL2 arrears 欠款
8c%Sd'+Pt arrears of pay 欠付薪酬
e]!`Cl-f80 arrears of revenue 逾期未收税款；逾期未收的帐项
Kn#CIFbBN articles of association 组织章程；组织细则；组织章程细则
VnU/_# n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1+Z@4 ;fk ascertainment of profit 确定利润
kWZ@v+Mk3 "Asia Clear" “亚洲结算系统”
+m >)q4 e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V1]QuQ{&s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Md5|j0#p Asian Development Fund [ADF] 亚洲发展基金
nD5+&M0 Asian dollar bond 亚洲美元债券
,qz:( Nr Asian dollar market 亚洲美元市场
uH.1'bR?a Asian dollar rate 亚洲美元利率
6[k7e! & Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EvJ<X,B o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hN"cXz"/ asked price 沽盘；喊价；索价；卖方报价
7] }2`^9 assessable income 应评税入息
c|2+J :}p assessable loss 应评税亏损
%s;=H)8 assessable profit 应评税利润
N'@E^
rYc assessable value 应评税值
:|z.F+-/ assessed profit 估定利润
}fqy vI assessed value 经评估价值
.[Nr2w:> assessment 评税；评定；估价；评税单
G)8H9 EV assessment number 评税编号；估价编号
t}X+P`Ovq assessment of additional tax 补加税评税
eelkK,4 assessment of performance 业绩评估；实绩评价
v~AD7k2{8 Assessor 评税主任
G|eJac> asset price bubbles 资产价格泡沫
6$5?%ZLJ asset-backed securities 具资产保证的证券
9\S,$A{{* assets accretion 资产增值
QP~Iz*J' assets and liabilities 资产与负债
14S_HwX assets betterment statement 资产递增表；资产改进表
tm|YUat$]r assets lending 实物放款；有抵押贷款
tW[dJKw assets of the company passing on the death 死者去世时转移的公司资产
3jzmiS] assets pledged as security for liabilities 用作负债抵押的资产
9:4m@dguh- assets portfolio 资产投资组合
g}gOAN3. assets price 资产价格
ph~ d%/^jI assets quality 资产质素
#J`M R05 assets realization 资产变现
Nq >"vEq) assets refinancing arrangement 资产再集资安排
mrGfu:r assets securitization 资产证券化
F['% ?+<3 assets situated outside Hong Kong 在香港以外地方的资产
"wj~KbT}& assets stripping 削减资产；拆卖资产
pkEx.R) assets value 资产值
4%"Df1 U assignee 承让人
gaC [%M assignment 转让；转让书；转让契
-Crm#Ib~ assignment of interest 权益转让
d]I3zS IC assignment of letters patent and trade mark 专利证书及商标转让
WCL#3uYk" assignment of property 物业转让；物业转让书
rk7d7`V assignment right 转让权
D&|HS! assignor 转让人
mBON>Z [4. associate 有联系的人；有关连人士；相联者；合伙人；联系人
)= Ens=>Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G"|c_qX associate member 附属会员
L
4Sa,ZL associated body corporate 相联法人团体
W+'f|J= associated company 相联公司；联属公司
?!;i/h*{ associated corporation 相联法团
K [R.B! ;N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
* amZ 公认会计师公会〔英国〕
abtY a Association of Futures Exchange Brokers 香港期货经纪协会
8<_dNt'91 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.-?T xkwb association of underwriters 承保人组织
jm&PGZ#n=R assumption of control 接管
@ev8"JZ1 assurance 担保；保险；转易；转易书
%h4|$ assurance of interest 权益的转易
j* L-sU at 19XX price 按一九ＸＸ年价格计算
!~!\=etm at a discount 按赔价计算；按贴水价格计算；打折扣
CJf4b:SY@ at a premium 按溢价计算；按升水价格计算
KF}_|~~T at call 通知付款；按通知
,nGZ( EBD at constant market price 按固定市价计算
XM< at constant price 按固定价格计算
ZeE(gtM at cost 按成本计算
>fx/TSql:J at current market price 按当时市价计算；按现时市价计算
LR% P\~ at current price 按当时价格计算；按现时价格计算
JVq`v#8 at factor cost 按要素成本计算；按生产要素成本计算
a8cX {6 at money-of-the-day price 按付款当日价格计算
>e^8fpgSo at or better 按指定或较佳价位〔买卖指令〕
KD73Aw at par 按面值计算；平价
Q|tzA10E
at sight 见票即付
jM;?);Dd at the close 按收市盘
Hr!%L*h? at the opening 按开市盘
Z1 sRLkR^ attestation 见证；见证条款
<~P([5 at-the-money option 平价期权
9ve)+Lk attorney 受权人；受托代表人
&O|qx~( attornment 新拥有人承认书
+{[E Ow attributable profit 可归属利润
!DZ4C. attributable share value 可归属股份价值
WlRaD%Q Auckland Stock Exchange 奥克兰证券交易所
mL3 Q auction 拍卖
*ez7Q auctioneer 拍卖商
ggHz-o NY audit 审计；核数
(&xIB F_6 Audit Commission 审计署
, N@N4<C] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VCc57 Bo 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〕
XE?,)8 audit review 帐目审查
4S*7*ak{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D~r{(u~Ya audited account 审计帐目；经审计的帐目
!Tu 4V\^~A audited annual account 经审计的周年帐目
Rq,Fp/ audited balance sheet 经审计的资产负债表
l4Q v$ auditor 核数师；核数主任；审计师
p ^U#1c auditor's certificate 核数师证明书；审计师证明书
Yy4l -} " auditor's report 核数师报告；审计师报告
0JX/@LNg0 Aussie bond 澳元债券
c2Up<#t austerity budget 紧缩预算
lCK|PY* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#}aBRKZ f6 Australia All Ordinaries Index 澳洲所有普通股票指数
MVZ9x% Australian Dollar [AUD] 澳元
G:Cgq\+R Australian Options Market 澳大利亚期权市场
:AM_C^j~
D Australian Securities Commission 澳洲证券事务监察委员会
B+2Jea,N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y3!#*NU Australian Stock Exchange 澳大利亚证券交易所
L0>w|LpRc Austrian Schilling [ATS] 奥地利先令
0;:AT|U/d authentication 认证；鉴证
S*l=FRFI authority to purchase 委托购买证；委购书
Ghf/IXq# authorization 认可；核准；授权；授权书
Uz_OUTFM authorization by direction 指示授权
2cQG2N2* authorization by instruction 指令授权
e3.q8r authorization by warrant 令状授权
]G}:cCpd+a authorization of unit trust 单位信托的认可
OrY^ ?E authorized agent 指定代理人
XK{K FB- authorized capital 法定资本
"Z]z9( authorized clerk 出市员
X:JU#sI authorized dealer 认可交易商
y=&^=Z h[ authorized financial institution 认可财务机构
EkpM'j= authorized fund 认可基金
8
3T v-X authorized fund house 获授权的基金公司；认可基金公司
8}Cp(z 2 authorized institution 认可机构
,5}")T["u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
19;Pjo8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T9?8@p\}( authorized insurer 获授权保险人；获认可承保人
"ph[)/u; authorized investment 特准投资项目
Gt$PBlq0 authorized person 获授权人
VXO.S)v2J authorized representative 获授权代表
o(stX a authorized share capital 法定股本
si1Szmx, automated quotation system 自动报价系统
m't8\fo^w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-ZH6*7! 自动交易系统〔香港期货交易所有限公司〕
B8 r#o=q1 automatic adjustment mechanism 自动调整机制
[5-3PuT&9 automatic adjustment system 自动调整系统
MDauHtF, Automatic Clearing House 自动票据交换所
&?*H`5#?G automatic exchange rates accumulation system 自动化汇率累集系统
vAqVs5 j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BnU3oP automatic teller machine [ATM] 自动柜员机
e"cvo(}g autopay 自动转帐
\# _w=gs<i available assets 可用资产
YhO-ecN available fiscal reserve 现存财政储备
{ewo-dva available profit 可用利润
$bF3 v=u` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4Un%p7Y~ average 平均；平均数；海损
{-l:F2i average basic salary 平均基本薪金
_ykT(`.# average consumer expenditure 平均消费开支；一般消费开支
%
U|4%P average cost 平均成本
C/ENJ& average cost of land production 增辟土地平均成本
<_#a%+5d average daily turnover 平均每日成交额
Su]p6B average daily wage rate 平均每日工资率
n{=N f|= average expenditure pattern 平均开支模式
LvW7>- average growth rate 平均增长率
?sc lOOh average net fixed assets 固定资产平均净值
zXGi average of relatives 相对价格平均数
MX s]3M average price 平均价格
_)M bv F average propensity to consume 平均消费倾向；一般消费倾向
8B;HM D average propensity to save 平均储蓄倾向；一般储蓄倾向
S?u@3PyJm average rate 平均率
p9gX$-!pbG average revenue 平均收入；平均收益
:xZ^Jq91 average stock 平均库存；平均存货
6tN!] average yearly rent 平均年租
+K:hetv avoidance of double taxation 避免双重课税
jd+ U+8r avoidance of tax 避税
