A:
dF><XZph A share Ａ股；甲类股份
|nBs(>b abatement of tax 减税；减扣免税额
8^6 7,I-c ABN AMRO Bank N.V. 荷兰银行
54#P above-the-line expenditure 线上项目支出；经常预算支出
Ax*xa6_2 above-the-line receipt 线上项目收入；经常预算收入
kK :U+`+ ABSA Asia Limited 南非联合亚洲有限公司
)E m`kle absolute change 绝对数值变更
o4jh n[Fx absolute expenditure 实际开支
5?m4B:W absolute guideline figure 绝对准则数字
Z1_F)5p n absolute interest 绝对权益
:eIQF7- absolute order of discharge 绝对破产解除令
beB3*o absolute profit margin 绝对利润幅度
[\rzXE absolute value 实值；绝对值
] 3~ u @6 absolutely vested interest 绝对既得权益
Y
h53Z"a absorbed cost 已吸收成本；已分摊成本
C;~LY&= absorption 吸收；分摊；合并
tIS.,CEQF absorption rate 吸收率；摊配率；分摊率
5A+@xhRf ACB Finance Limited 亚洲商业财务有限公司
*T~b
ox acceptable form of reciprocity 合理的互惠条件
_*E j3=u acceptable rate 适当利率；适当汇率
e.f xB acceptance agreement 承兑协议
&+3RsIl W acceptance for honour 参加承兑
*fz#B/ _o acceptor 承兑人；接受人；受票人
10xza=a acceptor for honour 参加承兑人
3H|drj:KV accident insurance 意外保险
,(&Fb~r] Accident Insurance Association of Hong Kong 香港意外保险公会
yMt:L )+ accident insurance scheme 意外保险计划
13pu{Xak accident year basis 意外年度基准
c
Qe3 accommodation 通融；贷款
ozKS << accommodation bill 通融票据；空头票据
Mh
MXn;VKj accommodation party 汇票代发人
fL*+[v4 account balance 帐户余额；帐户结余
}<zbx*! account book 帐簿
a#l ytp account collected in advance 预收款项
x_CY `Y account current book 往来帐簿
lOM8%{.'_x account of after-acquired property 事后取得的财产报告
<s%Ft account of defaulter 拖欠帐目
: 76zRF account payable 应付帐款
8`6G_:&X account payee only [A/C payee only] 只可转帐；存入收款人帐户
DF
UTQ:N account receivable 应收帐款
;y-:)7J account receivable report 应收帐款报表
jib pZ) account statement 结单；帐单；会计财务报表
&xZ SM, account title 帐户名称；会计科目
`z$P,^g` accountant's report 会计师报告
Uy FC\vQ Accountant's Report Rules 会计师报告规则
4sW' p H accounting and auditing procedure 会计与审计程序；会计与核数程序
_%Yi ^ ^ Accounting Arrangements 《会计安排》
Uq~b4 X$ accounting basis 会计基础
P- +]4\ accounting by Official Receiver 破产管理署署长呈交的帐目
xGFbh4H=8p Accounting Circular 《会计通告》
O3mw5<%15 accounting class 会计类别
;WAa4r> accounting date 记帐日期；会计结算日期
4I .'./u accounting for money 款项核算
OZC
yg/K Accounting Officer 会计主任
I9m9`4BK accounting period 会计报告期；会计期
}9glr]= accounting policy 会计政策；会计方针
/;{L~f=et) accounting practice 会计惯例
jT!?lqr(Rb accounting principle 会计准则
%hlg LM accounting record 会计记录
w=3
j'y{f accounting report 会计报告
y0-UO+ ; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\&~YFj B Accounting Society of China 中国会计学会
RAnF=1[v accounting statement 会计报表
1;'-$K`} accounting system 会计制度；会计系统
]0BX5Z' accounting transaction 会计事项；帐务交易
S^ D7} accounting treatment 会计处理
*? $ M=tH accounting year 会计年度
UWhJkJsX accretion 增值；添加
'IT]VRObP accrual 应计项目；应累算数目
/Kq'3[d8 accrual basis 应计制；权责发生制
'E bjn> " accrual basis accounting 应计制会计；权责发生制会计
(&v,3>3] accrue 应累算；应计
}!?RB v'W accrued benefit 应累算利益
Gs,e8ri! accrued charges 应计费用
o';/$xrH accrued cumulative preference share dividend 应累算的累积优先股股息
y0ObcP.MA accrued expenses 应累算费用
,LP^v'[V7 accrued interest payable 应付利息；应计未付利息
\Rb:t } accrued interest receivable 应收利息；应计未收利息
^do6?e`?- accrued right 累算权益
p w5{=bD accruing profit 应累算的利润
k2tSg JW accumulated fiscal reserve 累积财政储备
qj `C6_? accumulated profit 累积利润；滚存溢利
|) C *i accumulated reserve 累积储备
Dv
L8}dz accumulation of surplus income 累积收益盈余
8Lgm50bs acquired assets 既得资产
S 4?WR+:h acquisition 收购；购置；取得
jVZ<i}h0B acquisition cost 购置成本
Pf <yL T] acquisition expenses 购置费用
|i #06jIq acquisition of 100% interest 收购全部股权
aC%Q.+-t
acquisition of control 取得控制权
Jgg< u# acquisition of fixed assets 购置固定资产
4Gh\T`= acquisition of shell “买壳”
<=D
a acquisition price 收购价
.gzfaxi act of God 天灾
``I[1cC acting partner 执事合伙人
$zU%?[J active market 买卖活跃的市场；交投畅旺的市场；旺市
e $2P/6k> active partner 积极参与的合伙人
H5 &._ active trading 交投活跃
co1aG,>"q actual circulation 实际流通
(xoYYO actual cost 实际成本
uubIL +
actual expenditure 实际开支；实际支出
KV$4}{ actual income 实际入息；实际收入；实际收益
FvG?%IFM actual market 现货市场
aWH actual price 现货价；实际价格
Zd%wX<hU" actual profit 实际利润
XogCq?_m actual quotation 实盘；实际价位；实际报价
eB=&(ZT actual year basis 按实际年度计算
Gi #-TP\ actuals 实货
gujP {Z actuarial investigation 精算调查
&xhwOgI #, actuarial principle 精算原则
So8
Dwz? actuarial report 精算师报告
T:zM]%Xh Actuarial Society of Hong Kong 香港精算学会
i;s;:{cn actuarial valuation 精算师估值
Pr(@&:v: actuary 精算师
m(}}%VeR"z ad referendum agreement 暂定协议；有待覆核的协定
2 ad valorem duty 从价税；按值征税
&6
<a<S ad valorem duty system 从价税制
h_+ ad valorem fee 从价费
PB7- `uz ad valorem tariff 从价关税
QxGcRlpLK additional allowance 额外免税额
%[s%H)e) additional amount for unexpired risk 未过期风险的额外款额
?FjnG_Uz`D additional assessable profit 补加应评税利润
Wz"H.hf additional assessment 补加评税
m{?f,Q=u@ additional commitment 额外承担
uwr7 .\ 7 additional commitment vote 额外承担拨款
m o] l_' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
EApbaS}Up additional dependent parent allowance 供养父母额外免税额
>`SeX: additional provision 额外拨款
{ V[}#Mf additional stamp duty 附加印花税
^G(Ee +PN@ additional tax 补加税罚款；补加税款
OXb ShA&1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V>,=%r4f adjudged bankrupt 被裁定破产
'P" i 9j adjudicated bankrupt 裁定破产人
)7 .DF|A adjudication fee 裁定费；评定印花税额手续费；评估契据费
&e;Qabwxva adjudication of bankruptcy 裁定破产；宣告破产
c-} [v<o adjudication of insolvency 裁定无力偿还债务
CswKT 9 adjusted actual 经调整的实数；调整后的实数
i%i />;DF adjusted current assets 经调整的流动资产；调整后的流动资产
'
|B 3@9 < adjusted figure 经调整的数字；调整后的数额
<F(2D<d{;) adjusted liabilities 经调整的负债；调整后的负债
Mqvo
j7 adjusted loss 经调整的亏损；调整后的亏损
f7][#EL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
i}P{{kMJ adjusted profit 经调整的利润；调整后的利润
;RX u} pd adjusted surplus 经调整的盈余额；调整后的盈余额
8.8t$ adjusted value 经调整的价值；调整后的价值
# Q,EL73; adjustment 调整；修订；理算〔保险〕
X<Z(,B adjustment centre 调剂中心
LX oJw$C adjustment lag 调整过程的时间差距；调整时差
x.wDA3ys adjustment mechanism 调整机制
`>`b;A4 adjustment of loss 亏损调整
^V#,iO9.- adjustment process 调整过程；调整程序
uC#@qpzy adjustment range 调整幅度
/e?0Iv"
8> administered exchange rate 受管制汇率
dt,Z^z+" E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~IjID administration expenses 行政费用
_p+E(i 9 administration fee 手续费；行政费
)7NI5x^$ administration in bankruptcy 破产管理
$--+M
D29Q administration order 遗产管理令
5B4/2q= administrator 管理人；遗产管理人
h]k $K administrator of the estate 遗产管理人
FE&: ? admission of debt 债项承认书
F ;8Q`$n admission of proof 接纳债权证明
wW1\{<hgr advance 放贷款项；垫付款项；预支款项；预付款项
4C%p KV advance account 暂支帐目；预付款帐户
>h#w~@e:: advance compensation 预付补偿金
Es)|#0m\x@ advance from shareholder 股东垫款
Y$\|rD^ f advance pending reimbursement 预支以待日后付还
\#t)B
J2 advanced economy 先进经济体系
X(MS!R V advancement 预付；预付财产
:op_J!; advances warrant 垫款令
],S {?!'1 advancing 贷出
F]?] |nZZ adverse balance 逆差
=g M@[2 adverse exchange 逆汇
BLO ]78
advertisement addressed to shareholders 在报章刊登的致股东通告
?z&% VU" advice for collection 托收通知书
lV %1I@[M advice of drawing 提款通知书；汇票通知书
PWiUW{7z advice of payment 付款通知
JHvev,#4 Advisory Committee [Securities and Futures Commission]
kVs YB 谘询委员会〔证券及期货事务监察委员会〕
OM&GypP6& Advisory Committee on Diversification 经济多元化谘询委员会
4d4+%5GE affidavit 誓章；遗产申报誓章
] 2qKc affidavit of no receipt 述明无收款的誓章
M?%x= q\< affiliate 联号；联营公司；附属公司
9g5h~ Ma affiliated company 附属公司；联号；联营公司
? \, ^>4x? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
usD@4!PoA affordability 负担能力
-Z$u[L [c African Development Bank [AfDB] 非洲开发银行
aE 9Y
| 6 after-acquired property 事后取得的财产
oq+ w2yR after-hours dealing 市后交易
3cL
iZ%6^ after-tax profit 税后盈利；税后利润；税后溢利
adX"Yg!`{c agency agreement 代理协议
,:A;4 agency expenses 代理机构的开支
S* O .
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v#/Gxk9eX Agency Law 《代理法》
@|c]) agent 代理人；承销人
QR'# ]k;>% agent of company 公司代理人
w"s@q$}]8M agent's fee 代理人费；经纪费
FZj>N( aggregate 总计；总数；总体数字
\"nut7";2 aggregate amount 总款额；总额
o?hr>b aggregate assets and liabilities 总体资产与负债
p ZTrh&I] aggregate at constant price 按固定价格计算的总体数字
>a<1J(c aggregate demand 总需求
.E}lAd.Mn aggregate gross position 总持仓量
[A!w aggregate limit 总限额
;ISnI aggregate of salaries tax 合计薪俸税
T TN!$?G3 aggregate performance 总体表现；总体业绩
9"]#.A^Q* aggregate supply 总体供应
ucx02^uA aggregate surplus 总盈余
%8tE*3iUF aggregate total 整体总额
@|vH5Pi aggregate value 总值；合计价值
}\?9Pr sd aggregated basis 合计基准
-;L'Jb>s76 aggregated net chargeable income 合计应课税入息实额
, i5 _4 aggregation 合并计算；合计；总和
?}4,s7PR aggregation of incomes of husband and wife 夫妇入息合并计算
}QE*-GVv] aggregation of property 财产的总和
K8&;B)VT> agio 差价；贴水
% (y{Sca 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》
@ i; )`k5b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@nY]S\if 《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》
sr c+z # Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`{G&i\"n 《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》
^F+7<$ 2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
TjEXR$:< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
% ERcFI]G agreement for a settlement 授产协议
;: 2U}p^- agreement for assignment 转让协议
"U-jZ5o" agreement for sale 售卖协议；买卖协议
5z!$=SFz agreement for sale and purchase 买卖协议
XH$r( @Z\7 agreement for the payment of interest 支付利息协议
BA]$Fi.Mw agreement for the repayment of money 还款协议
,dCEy+ agreement of reinsurance 再保险协议
JUpV(p"-r Agricultural Bank of China 中国农业银行
S*V}1</L air passenger departure tax 飞机乘客离境税
Xi98:0<= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ZhA _d#qH airport tax 机场税
sjg`4^!wDD alcohol duty 酒精税
Q7$o&N{ alienation 让与；让渡；转让
"a8E0b alimony 生活费；赡养费
/D3{EjUE= All Ordinaries Index [AOI] 所有普通股指数
zTw"5N all risks 全险；综合险
_ y^r== All Sales Record for Stock Market 《股票市场成交报告》
p/HDG
^T:u Allied Capital Resources Limited 新联财务有限公司
<Kv$3y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
rQVX ^ allocation letter 拨款信件
6p)AQTh> allocation of fund 分配款项；预留款项
'|zrzU= allocation of profit 利润分配；溢利分配
+y?Ilkk;j allocation warrant 拨款令
"^n,(l*4x allotment 分配；配股
7~mhWPzMwB allotment notice 股份配售通知；配股通知
qJ rT allotment of shares 股份分配
o3 fc - allowable 可获宽免；免税的
o[Jzx2 A< allowable business loss 可扣除的营业亏损
20|`jxp allowable expenses 可扣税的支出
LKu\M h| allowance 免税额；津贴；备抵；准备金
S% i^`_=Q allowance for debts 债项的免税额
ZNX38<3h allowance for depreciation by wear and tear 耗损折旧免税额
l4oyF|oJTH allowance for funeral expenses 殡殓费的免税额
Icnhet4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l}))vf=i allowance for repairs and outgoings 修葺及支出方面的免税额
GkIY2PD allowance to debtor 给债务人的津贴
N7+L@CC6T alteration of capital 资本更改
6QX m] <
alternate trustee 候补受托人
`OBzOM amalgamation 合并
kt/,& oKI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s{Z)<n03 ambit of charges 征税范围；收费范围
MY^{[ #Q amended valuation 经修订的估值
F~mIV;BP American Commodities Exchange 美国商品交易所
J,2V&WuV0r American Express Bank Limited 美国运通银行
D0r viO American Stock Exchange 美国证券交易所
147QB+cE amortization 摊销
R-13DVK amount due from banks 存放银行同业的款项
f<Hi=Qpm amount due from banks abroad 存放海外银行同业的款项
^a4z*#IOr amount due from holding companies 控股公司欠款
x;n3 Zr;( amount due from local banks 存放本港银行同业的款项
F)LbH& Kn amount due to banks 银行同业的存款
5`QcPDp{z amount due to banks abroad 海外银行同业的存款
}X&rJV amount due to holding companies 控股公司存款
t<!;shH,s amount due to local banks 本港银行同业的存款
j~ Aq-8R= amount due to outport banks 外埠银行同业的存款
x]+PWk amount for note issue 发行纸币的款额
"jFf}" amount of bond 担保契据的款额
)D,KG_7l amount of consideration 代价款额
t~) P1Lof\ amount of contribution 供款数额
o}OY,P amount of indebtedness 负债款额
wGc7 amount of principal of the loan 贷款本金额
cu hp4!! amount of rates chargeable 应征差饷数额
z feT>S+ amount of share capital 股本额
!@ ^6/= amount of sums assured 承保款额
J7`mEL>? amount of variation 变动幅度
+xFn~b/ amount of vote 拨款数额
*; o%*: amount payable 应付款额
6p9fq3~7Y amount receivable 应收款额
\#{PV\x:Nn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*; Jb= analysis 分析
/T w{JO#Q ancillary risk 附属风险
6_Fr \H annual account 周年帐目；周年帐目报表；年度决算；年结
cMw<3u\ annual accounting date 年结日期
6>a6;[ annual allowance 每年免税额；年积金；年度津贴；年津
m9 h '!X< annual balance 年度余额
>
N~8#C annual disposable income 每年可动用收入
35<A :jKS annual estimates 周年预算
r
)F;8( annual fee 年费
h.jJAVPi annual general meeting 周年大会
4l$OO;B annual growth rate 年增率；每年增长率
|kYlh5/c d annual long-term supplement 长期个案每年补助金
] G&*HMtp annual pensionable emolument 可供计算退休金的年薪
%71i&T F annual report 年报
\i%'M% Annual Report on the Consumer Price Index 《消费物价指数年报》
qO#3{kW annual return 周年报表；周年申报表；每年报税表格
B>,e HXW Annual Return Rules 《周年报表规则》
>t+U`6xK annual review of consumer prices 每年消费物价回顾
b3ohTmy4( annual roll-forward basis 逐年延展方式
YV
O$`W^N annual salary 年薪
m ptFd annual statement 年度报表；年度决算表
/Z:j:l 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
No^gKh24 annuitant 年金受益人
`2mddx8 annuity 年金
Joow{75 K annuity contract 年金合约
1 /. BP annuity on human life 人寿年金
;tjOEmIiU antecedent debt 先前的债项
)^>LnQ_u ante-dated cheque 倒填日期支票
[jMN *p? anticipated expenditure 预期开支
hsC T:1i anticipated net profit 预期纯利
ujU,O%.n anticipated revenue 预期收入
|N.2iN: anti-inflation measure 反通货膨胀措施
_f1o!4ocx anti-inflationary stance 反通货膨胀立场
Ar`+x5
apparent deficit 表面赤字
z
6 :Wh apparent financial solvency 表面偿债能力
0HzqU31%l@ apparent partner 表面合伙人
hyI7X7Hy application for personal assessment 个人入息课税申请书
(8d u V application of fund 资金应用
9L Dv?kYr application to release as liquidator and to destruct the books of accounts and documents
$D bnPZ2$ 申请免除清盘人职务及毁灭帐簿与文件
17LhgZs& appointed actuary 委任精算师
mMAN* }`O appointed auditor 委任核数师；委任审计师
?Nos;_/ appointed trustee 委任的受托人
<LHhs <M' appointer 委任人
l5[5Y6c> apportioned pro rata 按比例分摊
2Ez<Iw apportionment 分配；分摊
w'S,{GW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>>U>'}@Q apportionment formula 分摊方程式
F-_u/C] apportionment of estate duty 遗产税的分摊
d>QFmsh- appraisal 估价；评估
HBlk~e Z appreciable growth 可观增长
K@JZ$ appreciable impact 显着影响
W__ArV2Z_ appreciable increase 可观增长
# @R0$x appreciation 增值；升值
0dc h OUj appreciation against other currencies 相对其他货币升值
Z (mUU] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>Bt82ibN appreciation tax 增值税
HI.*xkBXl& appropriation 拨款；拨用；拨付
66yw[,Y appropriation account 拨款帐目
2~4:rEPJ: Appropriation Bill 拨款法案
AZj&;!} appropriation-in-aid system 补助拨款办法
}A)\bffH approved assets 核准资产
3BFOZV+ approved basket stock 认可一篮子证券
e;]tO-Nu approved budget 核准预算
=rjU=3!&( approved charitable donation 认可慈善捐款
FK%b@/7s~ approved charitable institution 认可慈善机构
F.9} jd{ approved currency 核准货币；认可货币
hZ&KE78? approved estimates 核准预算
Pfd1[~, approved estimates of expenditure 核准开支预算
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i7: approved overseas insurer 核准海外保险人
V Y?9|} ;f approved overseas trust company 核准海外信托公司
c+Q'4E0 | approved pooled investment fund 核准汇集投资基金
T &ZQ ie/ approved provident fund scheme 认可公积金计划
dWAt#xII approved provision 核准拨款
kf,
&t approved redeemable share 核准可赎回股份
CIudtY(: approved regional stock 认可地区性证券
NR4+&d approved retirement scheme 认可退休金计划
w,UE0i9I approved subordinated loan 核准附属贷款
JJ: ku&Mb arbitrage 套戥；套汇；套利
*uvM6F$ut arbitrageur 套戥者；套汇者
$y(;"hy arbitrary amount 临时款项
bi<<z-q`wJ arrangement 措施；安排；协定
M\ATT%b: arrears 欠款
{,>G 1>Yv arrears of pay 欠付薪酬
6u[fCGi% arrears of revenue 逾期未收税款；逾期未收的帐项
3I6ocj [, articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(b&g4$!x&5 ascertainment of profit 确定利润
= sJ?]U "Asia Clear" “亚洲结算系统”
F/5&:e?( ) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tsXKhS;/w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]aX@(3G1s Asian Development Fund [ADF] 亚洲发展基金
$:9t(X)H Asian dollar bond 亚洲美元债券
c* bvZC^6 Asian dollar market 亚洲美元市场
je] DR~ Asian dollar rate 亚洲美元利率
'&IGdB I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I"Oq< _ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qZ1'uln=C- asked price 沽盘；喊价；索价；卖方报价
)6"}M;v assessable income 应评税入息
K-RmB4WI assessable loss 应评税亏损
Et=Pr+Q{c assessable profit 应评税利润
JZ5k3#@e assessable value 应评税值
N\{" &e assessed profit 估定利润
O]N /(pe:d assessed value 经评估价值
%a%xUce&-X assessment 评税；评定；估价；评税单
Y_Y f'z1>[ assessment number 评税编号；估价编号
X8C7d 6ca assessment of additional tax 补加税评税
I)HO/i 6>3 assessment of performance 业绩评估；实绩评价
c -w #` Assessor 评税主任
<BR^Dv07U asset price bubbles 资产价格泡沫
.. `I <2 asset-backed securities 具资产保证的证券
Q\Ek U.[I assets accretion 资产增值
/% @;t@BK4 assets and liabilities 资产与负债
>eJ <-3L; assets betterment statement 资产递增表；资产改进表
J8ni}\f assets lending 实物放款；有抵押贷款
'I[?R&j$G assets of the company passing on the death 死者去世时转移的公司资产
fdl.3~.C assets pledged as security for liabilities 用作负债抵押的资产
vDjH $ U assets portfolio 资产投资组合
ZW4f " assets price 资产价格
e~)[I! n assets quality 资产质素
3>O|i2U assets realization 资产变现
%:3XYO.w- assets refinancing arrangement 资产再集资安排
09kR2(nsW/ assets securitization 资产证券化
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<B assets situated outside Hong Kong 在香港以外地方的资产
ztp|FUi assets stripping 削减资产；拆卖资产
e@D_0OZ assets value 资产值
'| 8 dt "C assignee 承让人
<jh4P!\&j assignment 转让；转让书；转让契
MN?aPpr> assignment of interest 权益转让
*`>BOl+ro assignment of letters patent and trade mark 专利证书及商标转让
;[ <(4v$ assignment of property 物业转让；物业转让书
= oAS(7o assignment right 转让权
`YhGd?uu$ assignor 转让人
T#!>mL|9| associate 有联系的人；有关连人士；相联者；合伙人；联系人
A3]A5s6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<PLAAh8 associate member 附属会员
Xu$>$D# a associated body corporate 相联法人团体
wZvv5:jKpu associated company 相联公司；联属公司
z. Cj%N associated corporation 相联法团
kR =sr/{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#g{R +#fm 公认会计师公会〔英国〕
Yy *=@qu>g Association of Futures Exchange Brokers 香港期货经纪协会
VD=H=Ju Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GJ9>i)+h; association of underwriters 承保人组织
yD+4YD assumption of control 接管
.NOAp assurance 担保；保险；转易；转易书
HTQZIm assurance of interest 权益的转易
;V,L_"/X at 19XX price 按一九ＸＸ年价格计算
+B*]RL[th at a discount 按赔价计算；按贴水价格计算；打折扣
IeYYG^V<A at a premium 按溢价计算；按升水价格计算
:=Olp;+_ at call 通知付款；按通知
*,\v|]fc at constant market price 按固定市价计算
IO)B3,g at constant price 按固定价格计算
9q'9i9/3d at cost 按成本计算
" U\RN at current market price 按当时市价计算；按现时市价计算
5m8u :6kQu at current price 按当时价格计算；按现时价格计算
">}6i9o at factor cost 按要素成本计算；按生产要素成本计算
JR!-1tn c at money-of-the-day price 按付款当日价格计算
jTa\I&s ,A at or better 按指定或较佳价位〔买卖指令〕
4H{t6t@-: at par 按面值计算；平价
7^dr[.Q[* at sight 见票即付
tZ_ '>7) at the close 按收市盘
ale'-V)5 at the opening 按开市盘
Fp\ ;j\pfw attestation 见证；见证条款
] Q5:JV at-the-money option 平价期权
.psb# 4 attorney 受权人；受托代表人
AC Ru DY attornment 新拥有人承认书
Ht[$s4 0P attributable profit 可归属利润
&'uP?r9c$ attributable share value 可归属股份价值
;cMQ 0e Auckland Stock Exchange 奥克兰证券交易所
Oeh A3$|# auction 拍卖
$|K:
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j uF9:Eah audit 审计；核数
u/=hueR<^ Audit Commission 审计署
^r~[ 3NT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wf 8{ v 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〕
YBt=8`r audit review 帐目审查
64B.7S88 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<>HtXn/ audited account 审计帐目；经审计的帐目
x^ `/&+m audited annual account 经审计的周年帐目
VYG@ _fd!x audited balance sheet 经审计的资产负债表
$qD\ku;' auditor 核数师；核数主任；审计师
m23 "xnRB auditor's certificate 核数师证明书；审计师证明书
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V%g auditor's report 核数师报告；审计师报告
~F"S] Aussie bond 澳元债券
j
iKHx_9P austerity budget 紧缩预算
o/Ismg-p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'z|Da &d P Australia All Ordinaries Index 澳洲所有普通股票指数
Uoxl Eec Australian Dollar [AUD] 澳元
[F6 )Z[uG Australian Options Market 澳大利亚期权市场
Kd:l8%+ Australian Securities Commission 澳洲证券事务监察委员会
%o?)`z9- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D Q.4 b Australian Stock Exchange 澳大利亚证券交易所
A5ng gg4 Austrian Schilling [ATS] 奥地利先令
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W]gBhO$O authentication 认证；鉴证
?%,LZw^[ authority to purchase 委托购买证；委购书
T5:Q_o] authorization 认可；核准；授权；授权书
|Y3w6 !$ authorization by direction 指示授权
XvI~"} authorization by instruction 指令授权
6 f*:; authorization by warrant 令状授权
`2f/4]fY authorization of unit trust 单位信托的认可
Z9 vMz3^N authorized agent 指定代理人
-06 G.;W\^ authorized capital 法定资本
5*44QV authorized clerk 出市员
~.T|n = authorized dealer 认可交易商
w)7y{ya$ authorized financial institution 认可财务机构
oJa} NH
authorized fund 认可基金
#Z1%XCt authorized fund house 获授权的基金公司；认可基金公司
z|pt)Xl authorized institution 认可机构
z/\Ot Yz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Mt.Cj;h@^[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/43l}6I authorized insurer 获授权保险人；获认可承保人
e]~p: authorized investment 特准投资项目
}m+Q(2 authorized person 获授权人
cZVx4y%kz authorized representative 获授权代表
O#D{:H_dD> authorized share capital 法定股本
aM~IRLmK automated quotation system 自动报价系统
cKTjQJ# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ta\F~$ M 自动交易系统〔香港期货交易所有限公司〕
u8c@q'_ automatic adjustment mechanism 自动调整机制
TtkHMPlm_ automatic adjustment system 自动调整系统
k L DpZ{ Automatic Clearing House 自动票据交换所
d88A.Z3w automatic exchange rates accumulation system 自动化汇率累集系统
9~h W8{# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
p{,#H/+J automatic teller machine [ATM] 自动柜员机
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KfM5s_ autopay 自动转帐
Z@s[8wrmPl available assets 可用资产
vn}m-U XA* available fiscal reserve 现存财政储备
{0,b[ available profit 可用利润
t?"(Zb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J%?5d:iN+ average 平均；平均数；海损
F0!Z1S0g average basic salary 平均基本薪金
9"#C%~ = + average consumer expenditure 平均消费开支；一般消费开支
v~ >Bbe average cost 平均成本
k2
Ju*W& average cost of land production 增辟土地平均成本
UF-&L:s[ average daily turnover 平均每日成交额
v~ SM"ky# average daily wage rate 平均每日工资率
s4fO4.bn m average expenditure pattern 平均开支模式
~cc }yDe average growth rate 平均增长率
lTC0kh average net fixed assets 固定资产平均净值
ao)';[%9s average of relatives 相对价格平均数
Gwk$<6E average price 平均价格
,8r?C !m] average propensity to consume 平均消费倾向；一般消费倾向
Jg$<2CR& average propensity to save 平均储蓄倾向；一般储蓄倾向
Yr nC'o` average rate 平均率
DgT]Nty@b average revenue 平均收入；平均收益
5Npxs&Ea average stock 平均库存；平均存货
]hV!lG1_ average yearly rent 平均年租
UOb ` @# avoidance of double taxation 避免双重课税
]@ruizb8 avoidance of tax 避税
