A:
gw&#X~em A share Ａ股；甲类股份
~y-vKCp| abatement of tax 减税；减扣免税额
057G;u/ ABN AMRO Bank N.V. 荷兰银行
8 .;';[ above-the-line expenditure 线上项目支出；经常预算支出
P9tQS"Rs above-the-line receipt 线上项目收入；经常预算收入
/qz "I-a ABSA Asia Limited 南非联合亚洲有限公司
|au q j2 absolute change 绝对数值变更
>kDd WgRQ absolute expenditure 实际开支
5[j!\d }U absolute guideline figure 绝对准则数字
eV {FcJha absolute interest 绝对权益
zcD_}t_K absolute order of discharge 绝对破产解除令
tM PX vE absolute profit margin 绝对利润幅度
mZ0oa-Iy absolute value 实值；绝对值
% Dr4~7=7a absolutely vested interest 绝对既得权益
a@_Cx absorbed cost 已吸收成本；已分摊成本
:C:N]6_{SZ absorption 吸收；分摊；合并
>$S,>d_k` absorption rate 吸收率；摊配率；分摊率
yzM+28}L<I ACB Finance Limited 亚洲商业财务有限公司
eE.5zXU3R acceptable form of reciprocity 合理的互惠条件
KZ<RDXV T acceptable rate 适当利率；适当汇率
)T};Q: acceptance agreement 承兑协议
cLyuCaH>c acceptance for honour 参加承兑
]htZ!; 8J acceptor 承兑人；接受人；受票人
>%p
m "+h{ acceptor for honour 参加承兑人
5c}9 accident insurance 意外保险
\#+2; L Accident Insurance Association of Hong Kong 香港意外保险公会
>*t>U8 accident insurance scheme 意外保险计划
<K=B(-~ accident year basis 意外年度基准
/@nRL accommodation 通融；贷款
3!oQmG_T accommodation bill 通融票据；空头票据
^tKOxW#
a accommodation party 汇票代发人
?# EXG account balance 帐户余额；帐户结余
J"2ODB 5" account book 帐簿
I\uB"Z{9 account collected in advance 预收款项
? "8A^
^ account current book 往来帐簿
WO(&<(? account of after-acquired property 事后取得的财产报告
C"Y]W-Mgg account of defaulter 拖欠帐目
xjhAAM account payable 应付帐款
W6xjqNU account payee only [A/C payee only] 只可转帐；存入收款人帐户
#L IsL account receivable 应收帐款
k'I_,Z<, account receivable report 应收帐款报表
/E4 }d =5L account statement 结单；帐单；会计财务报表
,8"[ /@ account title 帐户名称；会计科目
C}P
\kDM accountant's report 会计师报告
R,5$ 0_]|+ Accountant's Report Rules 会计师报告规则
/jn3'q_, accounting and auditing procedure 会计与审计程序；会计与核数程序
AIxBZt7{b Accounting Arrangements 《会计安排》
i(f;'fb* accounting basis 会计基础
6[h$r/GXh" accounting by Official Receiver 破产管理署署长呈交的帐目
f~" V Accounting Circular 《会计通告》
FvNSu"O~K1 accounting class 会计类别
v.LUK accounting date 记帐日期；会计结算日期
wAOVH]. accounting for money 款项核算
nM.?Q}yO~ Accounting Officer 会计主任
Nj-rZ%& accounting period 会计报告期；会计期
B% g :Z accounting policy 会计政策；会计方针
Nb!6YY=Ez- accounting practice 会计惯例
;7n*PBUJJ accounting principle 会计准则
$t
H.np accounting record 会计记录
B?ob{K@ accounting report 会计报告
>'TD?@sr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4d._Hd=' Accounting Society of China 中国会计学会
6[|< accounting statement 会计报表
,f0g|5yDf accounting system 会计制度；会计系统
//u76nQ accounting transaction 会计事项；帐务交易
7(g&z% accounting treatment 会计处理
|UDD/e accounting year 会计年度
rD
U6 5j accretion 增值；添加
5<?c _l9X^ accrual 应计项目；应累算数目
rWfurB5f accrual basis 应计制；权责发生制
T!xy^n]} accrual basis accounting 应计制会计；权责发生制会计
3 &nc' accrue 应累算；应计
rUpAiZfz > accrued benefit 应累算利益
_yB9/F accrued charges 应计费用
Fx99"3`3 accrued cumulative preference share dividend 应累算的累积优先股股息
n25tr'= accrued expenses 应累算费用
JX0_UU accrued interest payable 应付利息；应计未付利息
9"lW"lG! accrued interest receivable 应收利息；应计未收利息
i[\u-TF accrued right 累算权益
x(zZqOed accruing profit 应累算的利润
pL/.J zB accumulated fiscal reserve 累积财政储备
9PGR#!!F$ accumulated profit 累积利润；滚存溢利
Cb g#Yz~ / accumulated reserve 累积储备
e, 0I~: accumulation of surplus income 累积收益盈余
6N+)LF}P b acquired assets 既得资产
F4<2.V)#- acquisition 收购；购置；取得
G1^!e j acquisition cost 购置成本
%PdYv _5 acquisition expenses 购置费用
MVv^KezD acquisition of 100% interest 收购全部股权
/^eemx acquisition of control 取得控制权
8Pdn w/W acquisition of fixed assets 购置固定资产
rHBjR_L.2 acquisition of shell “买壳”
2T%f~yQ^ acquisition price 收购价
^?]H$e act of God 天灾
LP-Q'vb<= acting partner 执事合伙人
z(X6%p0 active market 买卖活跃的市场；交投畅旺的市场；旺市
_%Ld
E z active partner 积极参与的合伙人
J9=0?^v-:B active trading 交投活跃
JIKxY$GS actual circulation 实际流通
ZpctsC z] actual cost 实际成本
J'c9577$ actual expenditure 实际开支；实际支出
T_%]#M actual income 实际入息；实际收入；实际收益
5
^z ,'C actual market 现货市场
$(L 7/M actual price 现货价；实际价格
Hpg;?xAT actual profit 实际利润
b-zX3R; actual quotation 实盘；实际价位；实际报价
/ cen# pb actual year basis 按实际年度计算
1`_)%Y[ZJ actuals 实货
dsZ ( D:) actuarial investigation 精算调查
4 bzn^ actuarial principle 精算原则
w ]-iM actuarial report 精算师报告
DF|lUO]: Actuarial Society of Hong Kong 香港精算学会
"EhO )lR actuarial valuation 精算师估值
9x {prCr actuary 精算师
hsO.521g ad referendum agreement 暂定协议；有待覆核的协定
d@f2Vxe7 ad valorem duty 从价税；按值征税
;OJ0}\*iP8 ad valorem duty system 从价税制
s wq!S p ad valorem fee 从价费
fToI,FA ad valorem tariff 从价关税
5 t?2B] additional allowance 额外免税额
VX[!Vh additional amount for unexpired risk 未过期风险的额外款额
X@q1 ;J additional assessable profit 补加应评税利润
Lbp6I0&n additional assessment 补加评税
k[) @I;m additional commitment 额外承担
E(LE*J additional commitment vote 额外承担拨款
Vot+gCZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%ys}Q!gR additional dependent parent allowance 供养父母额外免税额
kD7(}N8YR additional provision 额外拨款
l d?.o/ additional stamp duty 附加印花税
-f gKSJ7 additional tax 补加税罚款；补加税款
} z- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BIf].RY adjudged bankrupt 被裁定破产
5w{pX1z1 adjudicated bankrupt 裁定破产人
A;x^6> adjudication fee 裁定费；评定印花税额手续费；评估契据费
u`@FA?+E1 adjudication of bankruptcy 裁定破产；宣告破产
ucP MT0k adjudication of insolvency 裁定无力偿还债务
&it/@8yH adjusted actual 经调整的实数；调整后的实数
,6Q-k4 _ adjusted current assets 经调整的流动资产；调整后的流动资产
l*H"]6cXRL adjusted figure 经调整的数字；调整后的数额
n1 (X%%2 adjusted liabilities 经调整的负债；调整后的负债
& ) jZ |Q~ adjusted loss 经调整的亏损；调整后的亏损
.{Oq)^!ot 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
4H)" d adjusted profit 经调整的利润；调整后的利润
_N';` wjDY adjusted surplus 经调整的盈余额；调整后的盈余额
xG/qDc adjusted value 经调整的价值；调整后的价值
t3g! 5 adjustment 调整；修订；理算〔保险〕
i 4rF~'h@ adjustment centre 调剂中心
+ qqN adjustment lag 调整过程的时间差距；调整时差
#e>MNc
'z adjustment mechanism 调整机制
dKpa5f7 adjustment of loss 亏损调整
' t.F.t adjustment process 调整过程；调整程序
g^UWf <xp adjustment range 调整幅度
S]=Vr%irX administered exchange rate 受管制汇率
NYvj?>[y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
82!GM.b administration expenses 行政费用
):ZumG#o administration fee 手续费；行政费
}l!_m.#e administration in bankruptcy 破产管理
0N ;d)3 administration order 遗产管理令
i]?xM2(N administrator 管理人；遗产管理人
zRFM/IYC administrator of the estate 遗产管理人
z5vI0 N$ admission of debt 债项承认书
as!j 0j% admission of proof 接纳债权证明
S,RJ#.:F[t advance 放贷款项；垫付款项；预支款项；预付款项
9W$)W advance account 暂支帐目；预付款帐户
eJp-s" % advance compensation 预付补偿金
9' h^59 advance from shareholder 股东垫款
!OgoV 22 advance pending reimbursement 预支以待日后付还
o|q#A3%? advanced economy 先进经济体系
S6tH!Z=(g advancement 预付；预付财产
{o%R~{6 advances warrant 垫款令
V/}8+Xq advancing 贷出
L(8dK adverse balance 逆差
uI&M|u:nT adverse exchange 逆汇
xR`2+t&t advertisement addressed to shareholders 在报章刊登的致股东通告
j pv,0( advice for collection 托收通知书
E/'] M~Q advice of drawing 提款通知书；汇票通知书
6J+ZeBk?? advice of payment 付款通知
9(j!#`O7& Advisory Committee [Securities and Futures Commission]
6E]rxps}" 谘询委员会〔证券及期货事务监察委员会〕
zA Ufd[g Advisory Committee on Diversification 经济多元化谘询委员会
TeqsP1{? affidavit 誓章；遗产申报誓章
Q*(o;\s affidavit of no receipt 述明无收款的誓章
? d\8Q't* affiliate 联号；联营公司；附属公司
Ntiz-q W affiliated company 附属公司；联号；联营公司
x)L@x Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V1A3l{>L affordability 负担能力
&[5az/Hj* African Development Bank [AfDB] 非洲开发银行
a"aV&t after-acquired property 事后取得的财产
[F EQ@ after-hours dealing 市后交易
?s33x# after-tax profit 税后盈利；税后利润；税后溢利
gwNkjI= , agency agreement 代理协议
pj]<i.p agency expenses 代理机构的开支
+(%[f W agency fee 代理费
3:
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O_^h 7 agent 代理人；承销人
>O~5s.1u agent of company 公司代理人
nVzo=+Yp agent's fee 代理人费；经纪费
V}qmH2h aggregate 总计；总数；总体数字
D m#k-y aggregate amount 总款额；总额
p#2th`M:P1 aggregate assets and liabilities 总体资产与负债
Z- (HDn aggregate at constant price 按固定价格计算的总体数字
90}B*3x aggregate demand 总需求
F9W5x= EK\ aggregate gross position 总持仓量
a~>h'}C> aggregate limit 总限额
: 6 V 8 aggregate of salaries tax 合计薪俸税
Q>$L;1E*, aggregate performance 总体表现；总体业绩
]EQ/*ct aggregate supply 总体供应
y k2j&}M aggregate surplus 总盈余
`l"~"x^Rr aggregate total 整体总额
{eUfwPAa3 aggregate value 总值；合计价值
6< Z9p@6 aggregated basis 合计基准
e.V){}{V aggregated net chargeable income 合计应课税入息实额
|e&K g~~C aggregation 合并计算；合计；总和
aK'r=NU aggregation of incomes of husband and wife 夫妇入息合并计算
;zDc 0qpw aggregation of property 财产的总和
to7)gOX( agio 差价；贴水
|=s3a5sl 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》
KK</5Aw9p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MzD0F#Y 《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》
$ 1U%E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@4$E.q<0 《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》
+$5^+C\6A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K<GC P2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E"=$p $k agreement for a settlement 授产协议
Sdp1h0E}7= agreement for assignment 转让协议
M.xEiHz agreement for sale 售卖协议；买卖协议
cq udF=q agreement for sale and purchase 买卖协议
rY}ofq7b agreement for the payment of interest 支付利息协议
S# #W_OlrI agreement for the repayment of money 还款协议
)A%Y
wI$ agreement of reinsurance 再保险协议
G>x0}c Agricultural Bank of China 中国农业银行
~55>uw< air passenger departure tax 飞机乘客离境税
'oG'`ED" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e-mlvi^- airport tax 机场税
fp0Va!T(V alcohol duty 酒精税
1~ Nz6 alienation 让与；让渡；转让
~ \P.gSiz alimony 生活费；赡养费
1 <+^$QL All Ordinaries Index [AOI] 所有普通股指数
mLE`IKgd] all risks 全险；综合险
] ?(=rm9u All Sales Record for Stock Market 《股票市场成交报告》
}g?]B +0 Allied Capital Resources Limited 新联财务有限公司
X 6RM2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
. {I7sUQ allocation letter 拨款信件
nj
mE >2 allocation of fund 分配款项；预留款项
7Y /_/t~Y allocation of profit 利润分配；溢利分配
qM+T Wp allocation warrant 拨款令
8@-US , | allotment 分配；配股
A7H=#L +C allotment notice 股份配售通知；配股通知
R 9(^CWs allotment of shares 股份分配
OK=t)6 &b allowable 可获宽免；免税的
GF&"nW9A allowable business loss 可扣除的营业亏损
#Z : r allowable expenses 可扣税的支出
^^#A9A M allowance 免税额；津贴；备抵；准备金
RMXP)[ allowance for debts 债项的免税额
i ^#R iCeo allowance for depreciation by wear and tear 耗损折旧免税额
UWI5 /R allowance for funeral expenses 殡殓费的免税额
=E}/Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_EP}el allowance for repairs and outgoings 修葺及支出方面的免税额
I$$!YMm.N allowance to debtor 给债务人的津贴
i+}M#Y-O alteration of capital 资本更改
("Zi,3 "+ alternate trustee 候补受托人
-IE;5f#e amalgamation 合并
L6T_&AiL$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sZc<h]L(g ambit of charges 征税范围；收费范围
Y%3j >_\; amended valuation 经修订的估值
D%zIm,bf American Commodities Exchange 美国商品交易所
",a
fv{C American Express Bank Limited 美国运通银行
PyYe>a;. American Stock Exchange 美国证券交易所
@y +Wl*: amortization 摊销
qcqf9g amount due from banks 存放银行同业的款项
v!2`hq O amount due from banks abroad 存放海外银行同业的款项
"2 mV W_k amount due from holding companies 控股公司欠款
F>OYZOC] amount due from local banks 存放本港银行同业的款项
7DD ot_qb amount due to banks 银行同业的存款
$\H>dm amount due to banks abroad 海外银行同业的存款
rAWBuEU;! amount due to holding companies 控股公司存款
i> ;G4 amount due to local banks 本港银行同业的存款
9 wc=B(a| amount due to outport banks 外埠银行同业的存款
~F WmT(S amount for note issue 发行纸币的款额
y^ohns5{ amount of bond 担保契据的款额
AWw'pgTQX amount of consideration 代价款额
)jg3`I@ amount of contribution 供款数额
,~v1NK * amount of indebtedness 负债款额
\2Yh I0skW amount of principal of the loan 贷款本金额
95}"AIi amount of rates chargeable 应征差饷数额
&A~ 1Q#4 amount of share capital 股本额
n}2} 4^ amount of sums assured 承保款额
Rzp-Q5@M Y amount of variation 变动幅度
C4y<+G.` amount of vote 拨款数额
pxgv(:Tw amount payable 应付款额
;k >{I8L~ amount receivable 应收款额
4_$f "6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AW w:N6\ analysis 分析
&f[[@EF7 ancillary risk 附属风险
ipsNiFv: annual account 周年帐目；周年帐目报表；年度决算；年结
so;aN'{6@ annual accounting date 年结日期
: M Md@ annual allowance 每年免税额；年积金；年度津贴；年津
4R6X"T9- annual balance 年度余额
E>&dG:3no annual disposable income 每年可动用收入
q;rU}hAzG0 annual estimates 周年预算
^VA)vLj@ annual fee 年费
_ Q QO&0Z annual general meeting 周年大会
c8(.bmvF annual growth rate 年增率；每年增长率
%B L +'&q annual long-term supplement 长期个案每年补助金
4WLB,<b} annual pensionable emolument 可供计算退休金的年薪
/SyiJCx0 annual report 年报
s;bqUY?LD Annual Report on the Consumer Price Index 《消费物价指数年报》
BzD S annual return 周年报表；周年申报表；每年报税表格
T6tJwSS4: Annual Return Rules 《周年报表规则》
b cQ$S;U) annual review of consumer prices 每年消费物价回顾
H=0Y4 T@)T annual roll-forward basis 逐年延展方式
$lvpBs annual salary 年薪
cng 1k
annual statement 年度报表；年度决算表
ST{<G Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\eN }V annuitant 年金受益人
IlH*s/ annuity 年金
.69{GM? annuity contract 年金合约
by- B).7 annuity on human life 人寿年金
b( wiJ&t antecedent debt 先前的债项
Q.x3_+ CX ante-dated cheque 倒填日期支票
[xHK^JP 8F anticipated expenditure 预期开支
G*ecM`Bl anticipated net profit 预期纯利
T3 \Q< anticipated revenue 预期收入
C@xh$(y anti-inflation measure 反通货膨胀措施
86[T BX5' anti-inflationary stance 反通货膨胀立场
g1Aq;Ah / apparent deficit 表面赤字
`Do-!G+W apparent financial solvency 表面偿债能力
<MoWS9s!yb apparent partner 表面合伙人
|',Gy\Sj application for personal assessment 个人入息课税申请书
B7cXbUAQs application of fund 资金应用
By"
=]|Q application to release as liquidator and to destruct the books of accounts and documents
}_K7}] 1 申请免除清盘人职务及毁灭帐簿与文件
JD.WH|sZ5 appointed actuary 委任精算师
?>2k>~xlQ appointed auditor 委任核数师；委任审计师
|@Bl?Bs+ appointed trustee 委任的受托人
(%tKGeb appointer 委任人
vFQ'sd]C apportioned pro rata 按比例分摊
b?y3m +V` apportionment 分配；分摊
u\50,N9Wp{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YI|7a#*F apportionment formula 分摊方程式
E#J +.&2 apportionment of estate duty 遗产税的分摊
-|g~--@Q appraisal 估价；评估
0C7x1 : appreciable growth 可观增长
G" wy? appreciable impact 显着影响
8dP^zjPj appreciable increase 可观增长
a(F %M appreciation 增值；升值
A%pcPzG; appreciation against other currencies 相对其他货币升值
TeQpmhN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
geua8; appreciation tax 增值税
:hZYh.y\l appropriation 拨款；拨用；拨付
k5 (@n>p appropriation account 拨款帐目
TC'tui Appropriation Bill 拨款法案
Q 1g@FsW&U appropriation-in-aid system 补助拨款办法
M*|x,K= U approved assets 核准资产
LG(bdj"NM approved basket stock 认可一篮子证券
< yBZsSj approved budget 核准预算
PC/Oo~Gx approved charitable donation 认可慈善捐款
woQYP, approved charitable institution 认可慈善机构
3s" Rv@ approved currency 核准货币；认可货币
2}K7(y!?u approved estimates 核准预算
0X.pI1jCO approved estimates of expenditure 核准开支预算
Yz4Q!tL approved overseas insurer 核准海外保险人
>IsRd approved overseas trust company 核准海外信托公司
|. X ?IJ` approved pooled investment fund 核准汇集投资基金
SZNM$X|T approved provident fund scheme 认可公积金计划
Eb[*nWF= approved provision 核准拨款
Tm qt j approved redeemable share 核准可赎回股份
`|[Q]+Mx approved regional stock 认可地区性证券
u`3J2 ,. approved retirement scheme 认可退休金计划
4Z,MqG> approved subordinated loan 核准附属贷款
3 cu`U` arbitrage 套戥；套汇；套利
(i 1 ]+. arbitrageur 套戥者；套汇者
YhRES]^ arbitrary amount 临时款项
|X0h-kX4 arrangement 措施；安排；协定
6Gwk*%sb arrears 欠款
h,45- #+ arrears of pay 欠付薪酬
d[J +):aW arrears of revenue 逾期未收税款；逾期未收的帐项
xh,};TS(K articles of association 组织章程；组织细则；组织章程细则
> T =($:n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vdV@G`)HPr ascertainment of profit 确定利润
Z G3u "Asia Clear" “亚洲结算系统”
ihdN{Mx<2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ycTX\.KV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
> X<pzD3u Asian Development Fund [ADF] 亚洲发展基金
{%*,KB>b Asian dollar bond 亚洲美元债券
?Mtd3 F^o? Asian dollar market 亚洲美元市场
/^SIJS@^`> Asian dollar rate 亚洲美元利率
oSq4g{xvMH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J4&d6[40 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sA[hG*#/S asked price 沽盘；喊价；索价；卖方报价
N*y09?/h assessable income 应评税入息
E0[ec6^qwY assessable loss 应评税亏损
q,(U 8 assessable profit 应评税利润
v'mRch)d assessable value 应评税值
u1R_u9 assessed profit 估定利润
U iO%y assessed value 经评估价值
],V_" \ATD assessment 评税；评定；估价；评税单
OrNi<TY> assessment number 评税编号；估价编号
~bC{ R&p assessment of additional tax 补加税评税
Yi1lvB?m assessment of performance 业绩评估；实绩评价
kr[p4X4 Assessor 评税主任
ux :czZqy asset price bubbles 资产价格泡沫
@z[,w` asset-backed securities 具资产保证的证券
0Z $=2c?xT assets accretion 资产增值
K-vG5t0$\/ assets and liabilities 资产与负债
fMgB!y"Em assets betterment statement 资产递增表；资产改进表
-^yb[b, assets lending 实物放款；有抵押贷款
ya .!zGH assets of the company passing on the death 死者去世时转移的公司资产
*mwHuGbZed assets pledged as security for liabilities 用作负债抵押的资产
d e)7_pCF| assets portfolio 资产投资组合
K Rs
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4>x]v!d assets quality 资产质素
hH_&42E6 assets realization 资产变现
>$Sc}a 3 assets refinancing arrangement 资产再集资安排
:s DE 'o assets securitization 资产证券化
9$U@h7|Q` assets situated outside Hong Kong 在香港以外地方的资产
'#pY/,hVB assets stripping 削减资产；拆卖资产
Z<jio assets value 资产值
QhR.8iS assignee 承让人
I6@98w}" assignment 转让；转让书；转让契
;;;aM:6\ assignment of interest 权益转让
IYAvO% ~ assignment of letters patent and trade mark 专利证书及商标转让
lV924mh assignment of property 物业转让；物业转让书
|, #DB assignment right 转让权
_kGJqyYV assignor 转让人
}ya@*jH associate 有联系的人；有关连人士；相联者；合伙人；联系人
5 G
@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s F-{ ( associate member 附属会员
F<H[-k*t/ associated body corporate 相联法人团体
J8IdQ:4^l associated company 相联公司；联属公司
P5-1z&9O associated corporation 相联法团
0se0AcrW Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x \0( l5> 公认会计师公会〔英国〕
{EU?{ # Association of Futures Exchange Brokers 香港期货经纪协会
~xfoZiIA} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B6 rz association of underwriters 承保人组织
EC#4"bU`'2 assumption of control 接管
,6T F]6: assurance 担保；保险；转易；转易书
mXAGa8##j assurance of interest 权益的转易
2w"Xv,*.'i at 19XX price 按一九ＸＸ年价格计算
YvA@I|..~ at a discount 按赔价计算；按贴水价格计算；打折扣
]:H((rk at a premium 按溢价计算；按升水价格计算
P5;n(E(19 at call 通知付款；按通知
Q5%$P\ at constant market price 按固定市价计算
: :?,ZA at constant price 按固定价格计算
I!LSD i3 at cost 按成本计算
S=NP}4w,_) at current market price 按当时市价计算；按现时市价计算
/L |$*
Xj at current price 按当时价格计算；按现时价格计算
_%M+!Ltz at factor cost 按要素成本计算；按生产要素成本计算
6WI -ZEVp& at money-of-the-day price 按付款当日价格计算
P}kBqMM at or better 按指定或较佳价位〔买卖指令〕
5 @ c/,6l at par 按面值计算；平价
,zXP,(x at sight 见票即付
Yvmo%.oU at the close 按收市盘
Z/
w}so at the opening 按开市盘
CcDmZ attestation 见证；见证条款
kD"BsL*6! at-the-money option 平价期权
Qk`ykTS! attorney 受权人；受托代表人
iB- h3/ attornment 新拥有人承认书
<; e XbO>Q attributable profit 可归属利润
;&iZ { attributable share value 可归属股份价值
.0ov>4,R Auckland Stock Exchange 奥克兰证券交易所
={'*C7K)oK auction 拍卖
s0D ,n1x auctioneer 拍卖商
V%|CCrR audit 审计；核数
<d*;d3gm Audit Commission 审计署
&ZyZmB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8n V#\J9 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〕
x&^>| 'H audit review 帐目审查
*,x -}%X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}2 53Q!f audited account 审计帐目；经审计的帐目
xvpCOoGsz audited annual account 经审计的周年帐目
PeU>h2t audited balance sheet 经审计的资产负债表
%5 [,U )X" auditor 核数师；核数主任；审计师
*;N6S~_'Y auditor's certificate 核数师证明书；审计师证明书
'>"riEk auditor's report 核数师报告；审计师报告
mHj3ItXUu Aussie bond 澳元债券
rHSA5.[1P austerity budget 紧缩预算
%1JN% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@'5*u~M Australia All Ordinaries Index 澳洲所有普通股票指数
p*LG Y+ Australian Dollar [AUD] 澳元
l( Y
U9dp Australian Options Market 澳大利亚期权市场
4k7
LM] Australian Securities Commission 澳洲证券事务监察委员会
-= ;V*; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^k#.;Q#4 Australian Stock Exchange 澳大利亚证券交易所
&<Iyb}tA? Austrian Schilling [ATS] 奥地利先令
W'98ue s% authentication 认证；鉴证
|$>ZGs# authority to purchase 委托购买证；委购书
GF^)](xY+ authorization 认可；核准；授权；授权书
E`A 6GX authorization by direction 指示授权
=P}BAJ authorization by instruction 指令授权
E: 7R>. g authorization by warrant 令状授权
mQ$a^28=qR authorization of unit trust 单位信托的认可
l^~E+F~ authorized agent 指定代理人
\jR('5DcB authorized capital 法定资本
r0Cc0TMdj authorized clerk 出市员
( M$2CL authorized dealer 认可交易商
'gD,H X authorized financial institution 认可财务机构
^Fop/\E authorized fund 认可基金
GS*Mv{JJ authorized fund house 获授权的基金公司；认可基金公司
,)svSzR authorized institution 认可机构
]Q qT.z%B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
__mnz``/Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.sqX>sU/] authorized insurer 获授权保险人；获认可承保人
7>@g)%", authorized investment 特准投资项目
H
Z) an authorized person 获授权人
_x'?igy authorized representative 获授权代表
U@'F9UB` authorized share capital 法定股本
3oo Tn-`{ automated quotation system 自动报价系统
f+c< |"we Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M~ !DQ1u 自动交易系统〔香港期货交易所有限公司〕
S7(Vc H automatic adjustment mechanism 自动调整机制
{J[5 {]Je[ automatic adjustment system 自动调整系统
bdxmJ9a:R Automatic Clearing House 自动票据交换所
L/+KY_b:* automatic exchange rates accumulation system 自动化汇率累集系统
s7
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q8=hU D%5C automatic teller machine [ATM] 自动柜员机
I\y=uC autopay 自动转帐
}Ghh%] available assets 可用资产
9im<J' available fiscal reserve 现存财政储备
/c4@QbB available profit 可用利润
o6b\
w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f3E%0cg average 平均；平均数；海损
3;E,B7,mQ average basic salary 平均基本薪金
fGf C[DuY average consumer expenditure 平均消费开支；一般消费开支
\9Yc2$dY average cost 平均成本
GEd JB= average cost of land production 增辟土地平均成本
e/J|wM9Ak average daily turnover 平均每日成交额
x$gVEh*k average daily wage rate 平均每日工资率
lFZ}. average expenditure pattern 平均开支模式
6xC$R q average growth rate 平均增长率
j34L*? average net fixed assets 固定资产平均净值
\v,m r| average of relatives 相对价格平均数
%=PGvu average price 平均价格
f 8AgTw,K8 average propensity to consume 平均消费倾向；一般消费倾向
4k6,pt" average propensity to save 平均储蓄倾向；一般储蓄倾向
=X24C'!Mpe average rate 平均率
cs\/6gSCo average revenue 平均收入；平均收益
FV];od&c average stock 平均库存；平均存货
F Cp\w1+ average yearly rent 平均年租
wJ}9(>id* avoidance of double taxation 避免双重课税
^{l^Z
+b. avoidance of tax 避税
