A:
{\ hjKP A share Ａ股；甲类股份
a]]eQ(xQ abatement of tax 减税；减扣免税额
3?5JY;}h>" ABN AMRO Bank N.V. 荷兰银行
6Z.Fyte above-the-line expenditure 线上项目支出；经常预算支出
%vUY|3G above-the-line receipt 线上项目收入；经常预算收入
tn E ), ABSA Asia Limited 南非联合亚洲有限公司
JV ydTvc absolute change 绝对数值变更
Q`kV|
pjg absolute expenditure 实际开支
IK1'" S| absolute guideline figure 绝对准则数字
H%pD9'q~ absolute interest 绝对权益
2{|Z?3FJ^ absolute order of discharge 绝对破产解除令
SMo nJ;Y absolute profit margin 绝对利润幅度
i]9C"Kw$L absolute value 实值；绝对值
$+w:W85B absolutely vested interest 绝对既得权益
T5|e \<l absorbed cost 已吸收成本；已分摊成本
rny(8z%Ck- absorption 吸收；分摊；合并
5 :|9pe) absorption rate 吸收率；摊配率；分摊率
Np7+g`nG ACB Finance Limited 亚洲商业财务有限公司
,Wv+Ek acceptable form of reciprocity 合理的互惠条件
~[<C6{ acceptable rate 适当利率；适当汇率
#zRHYZc'T| acceptance agreement 承兑协议
Wz%H?m:g# acceptance for honour 参加承兑
galzk $D acceptor 承兑人；接受人；受票人
LY-,cXm&| acceptor for honour 参加承兑人
G>=Fdt7Oc accident insurance 意外保险
9A~w2z\G Accident Insurance Association of Hong Kong 香港意外保险公会
L>L IN 1A accident insurance scheme 意外保险计划
U$|q] N accident year basis 意外年度基准
e.\dqt~%y accommodation 通融；贷款
;6 :9 EEd accommodation bill 通融票据；空头票据
bMn)lrsX accommodation party 汇票代发人
-U *J5Q account balance 帐户余额；帐户结余
SS xp!E' account book 帐簿
,.Lwtp,n account collected in advance 预收款项
DSQ2 |{ account current book 往来帐簿
9TX2h0U? account of after-acquired property 事后取得的财产报告
LAk Bf account of defaulter 拖欠帐目
bgLa`8 account payable 应付帐款
F Y<Q|Ov account payee only [A/C payee only] 只可转帐；存入收款人帐户
R:4@a ':H account receivable 应收帐款
]"} BqS0 account receivable report 应收帐款报表
hjyM xg;Q? account statement 结单；帐单；会计财务报表
7r&lW<:> account title 帐户名称；会计科目
{xx}xib3 accountant's report 会计师报告
"}MP {/ Accountant's Report Rules 会计师报告规则
v*[UG^+) accounting and auditing procedure 会计与审计程序；会计与核数程序
47N,jVt4 Accounting Arrangements 《会计安排》
O uNPD q% accounting basis 会计基础
?r 0rY? accounting by Official Receiver 破产管理署署长呈交的帐目
4%2APvLW Accounting Circular 《会计通告》
63'm
@oZ accounting class 会计类别
Idb*,l|< accounting date 记帐日期；会计结算日期
M287Z[ accounting for money 款项核算
~7 `,}) d Accounting Officer 会计主任
7 Xx3s@ accounting period 会计报告期；会计期
n] d f)a accounting policy 会计政策；会计方针
yts@cd`$ accounting practice 会计惯例
R2v9gz;W accounting principle 会计准则
3~{I/ft accounting record 会计记录
F e i5' accounting report 会计报告
$C.a@gm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Mgr?D Accounting Society of China 中国会计学会
"\i H/ accounting statement 会计报表
U0t|i 'Hx accounting system 会计制度；会计系统
" i:[|7 accounting transaction 会计事项；帐务交易
q>Di|5<y accounting treatment 会计处理
3m= _ a accounting year 会计年度
1Y87_o'd accretion 增值；添加
u?" ="-^ accrual 应计项目；应累算数目
e8rZP(g&g accrual basis 应计制；权责发生制
<pfl>Uf accrual basis accounting 应计制会计；权责发生制会计
+: x[cK accrue 应累算；应计
EjL]#,QR accrued benefit 应累算利益
D6A u)1y=& accrued charges 应计费用
.u>[m . accrued cumulative preference share dividend 应累算的累积优先股股息
yUj`vu 2 accrued expenses 应累算费用
vn+XY =Qnr accrued interest payable 应付利息；应计未付利息
4d\^ accrued interest receivable 应收利息；应计未收利息
eT+i & accrued right 累算权益
+N=HI1^54R accruing profit 应累算的利润
"]# Ij6ml accumulated fiscal reserve 累积财政储备
pJx7S sW accumulated profit 累积利润；滚存溢利
2HtsSS#0Q accumulated reserve 累积储备
T:u>7?8o accumulation of surplus income 累积收益盈余
9j|v
D acquired assets 既得资产
+@=V}IO acquisition 收购；购置；取得
K(i}?9WD acquisition cost 购置成本
tPQ|znB| acquisition expenses 购置费用
h~7#$i acquisition of 100% interest 收购全部股权
pd:7K'yaw acquisition of control 取得控制权
"h#R>3I1) acquisition of fixed assets 购置固定资产
Wk\(j aL% acquisition of shell “买壳”
GA[Ebzi acquisition price 收购价
M#;
ks9 act of God 天灾
@Wc5r# acting partner 执事合伙人
]o8]b7- active market 买卖活跃的市场；交投畅旺的市场；旺市
& y5"0mA active partner 积极参与的合伙人
?OLd
}8y active trading 交投活跃
3l%Qd< actual circulation 实际流通
5afD;0D5TI actual cost 实际成本
R| n actual expenditure 实际开支；实际支出
(/uAn 2 actual income 实际入息；实际收入；实际收益
gzIx!sc actual market 现货市场
[02rs@c> actual price 现货价；实际价格
lh Kn&U actual profit 实际利润
/kY9z~l actual quotation 实盘；实际价位；实际报价
`*Yw-HL actual year basis 按实际年度计算
UB. 1xcI actuals 实货
U xL*I[z5 actuarial investigation 精算调查
T [Zs {S actuarial principle 精算原则
HwHF8#D*l actuarial report 精算师报告
O;~e^ <* Actuarial Society of Hong Kong 香港精算学会
'|DW#l\n actuarial valuation 精算师估值
-T,?'J0 2 actuary 精算师
lFGuQLuqA{ ad referendum agreement 暂定协议；有待覆核的协定
:D*U4<
/u ad valorem duty 从价税；按值征税
=..Bh8P71! ad valorem duty system 从价税制
a OH|[ ad valorem fee 从价费
4p,:}h ad valorem tariff 从价关税
sFc \L9 4 additional allowance 额外免税额
. :Skc additional amount for unexpired risk 未过期风险的额外款额
RNi%6A1 additional assessable profit 补加应评税利润
\IE![=p\w additional assessment 补加评税
HohCb4do additional commitment 额外承担
!HvA5'|:} additional commitment vote 额外承担拨款
pR$(V4> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|tGUx*NN additional dependent parent allowance 供养父母额外免税额
6N#hN)/ additional provision 额外拨款
U?#wWbE1 additional stamp duty 附加印花税
oT-gZedW( additional tax 补加税罚款；补加税款
|Y>Jf~SN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^ O18 \a adjudged bankrupt 被裁定破产
I.n,TJoz4J adjudicated bankrupt 裁定破产人
xvV"; o adjudication fee 裁定费；评定印花税额手续费；评估契据费
{4D`VfX _ adjudication of bankruptcy 裁定破产；宣告破产
i)?7+< X adjudication of insolvency 裁定无力偿还债务
=#2c
r:1 adjusted actual 经调整的实数；调整后的实数
k
ucbI _ adjusted current assets 经调整的流动资产；调整后的流动资产
Kcm+%p^ adjusted figure 经调整的数字；调整后的数额
6nZ]y&$G-k adjusted liabilities 经调整的负债；调整后的负债
4yxQq7
m, adjusted loss 经调整的亏损；调整后的亏损
0G+Q^]0 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
nF@**,C Q adjusted profit 经调整的利润；调整后的利润
UGSZg|&6#* adjusted surplus 经调整的盈余额；调整后的盈余额
{V6&((E8 adjusted value 经调整的价值；调整后的价值
oZa'cZNs adjustment 调整；修订；理算〔保险〕
J,F1Xmr4 adjustment centre 调剂中心
8M99cx*K adjustment lag 调整过程的时间差距；调整时差
wM+1/[7 adjustment mechanism 调整机制
^.6[vmmq adjustment of loss 亏损调整
JM3[
yNSN@ adjustment process 调整过程；调整程序
<0})%V?- adjustment range 调整幅度
X:oOp=y]| administered exchange rate 受管制汇率
W:_-I4 q~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
krUtOV I administration expenses 行政费用
Vh^y6U< administration fee 手续费；行政费
^ O h administration in bankruptcy 破产管理
XOvJlaY)'. administration order 遗产管理令
\rS*\g:i administrator 管理人；遗产管理人
4j#y?^s administrator of the estate 遗产管理人
N1$u@P{ admission of debt 债项承认书
,^:{!?v admission of proof 接纳债权证明
JT?u[p Q^ advance 放贷款项；垫付款项；预支款项；预付款项
d=D-s advance account 暂支帐目；预付款帐户
k,:W]KD advance compensation 预付补偿金
)2&3 D"V advance from shareholder 股东垫款
tm+*ik=x| advance pending reimbursement 预支以待日后付还
pey=zR! advanced economy 先进经济体系
z`zz8hK. advancement 预付；预付财产
lU{)%4e` advances warrant 垫款令
n 9B5D:.G advancing 贷出
fpR|+ `k adverse balance 逆差
#*o0n>O adverse exchange 逆汇
QTy=VLk43 advertisement addressed to shareholders 在报章刊登的致股东通告
<T}^:2G| advice for collection 托收通知书
6:zPWJB advice of drawing 提款通知书；汇票通知书
.9bi%=hP advice of payment 付款通知
Y4rxnXGw Advisory Committee [Securities and Futures Commission]
vGkem J^/ 谘询委员会〔证券及期货事务监察委员会〕
w:5? ofC Advisory Committee on Diversification 经济多元化谘询委员会
o{PG&
}K affidavit 誓章；遗产申报誓章
!*-|!Vz affidavit of no receipt 述明无收款的誓章
S(gr>eC5 affiliate 联号；联营公司；附属公司
`D4Wg<,9 affiliated company 附属公司；联号；联营公司
-c_l
n K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AY /9Io- affordability 负担能力
.KrLvic African Development Bank [AfDB] 非洲开发银行
?2]fE[SqY after-acquired property 事后取得的财产
rtj/& > after-hours dealing 市后交易
39v Bsc after-tax profit 税后盈利；税后利润；税后溢利
t7f(%/] H0 agency agreement 代理协议
> Vm}u`x agency expenses 代理机构的开支
"wgPPop agency fee 代理费
`?z('FV Agency Law 《代理法》
N3%#JdzZ$ agent 代理人；承销人
B!wN%> U agent of company 公司代理人
8,U~ p<Gz agent's fee 代理人费；经纪费
!D=! aggregate 总计；总数；总体数字
b j&!$') aggregate amount 总款额；总额
2FMmANH0ev aggregate assets and liabilities 总体资产与负债
riIubX # aggregate at constant price 按固定价格计算的总体数字
GW A T0 aggregate demand 总需求
Ui'v '
$ aggregate gross position 总持仓量
t]h_w7!U aggregate limit 总限额
#Zdh<. aggregate of salaries tax 合计薪俸税
o%_-u
+ aggregate performance 总体表现；总体业绩
/HdXJL9B aggregate supply 总体供应
A (2 0+ aggregate surplus 总盈余
r8EJ@pOF2w aggregate total 整体总额
ZFtx&vr P aggregate value 总值；合计价值
T8 S&9BM7 aggregated basis 合计基准
1aAOT6h aggregated net chargeable income 合计应课税入息实额
~O}r<PQ aggregation 合并计算；合计；总和
D_l$"35? aggregation of incomes of husband and wife 夫妇入息合并计算
2 j-l<!s aggregation of property 财产的总和
A %^?z. agio 差价；贴水
ctP+ECH 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》
vFU p$[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k-~}KlP 《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》
f Fi=/} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xh8U}w<k6 《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》
^T&{ORWz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W sHD Ip 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fEBi'Ad agreement for a settlement 授产协议
d]E=w6 +;Q agreement for assignment 转让协议
.\ oz agreement for sale 售卖协议；买卖协议
Ic'D# m agreement for sale and purchase 买卖协议
|Yl i~Qx agreement for the payment of interest 支付利息协议
C?H~L agreement for the repayment of money 还款协议
T Cp9C1Q4 agreement of reinsurance 再保险协议
\l!+l Agricultural Bank of China 中国农业银行
= F \Xt " air passenger departure tax 飞机乘客离境税
Vh0cac|X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&& ]ix3 airport tax 机场税
WSozDNF!'f alcohol duty 酒精税
lV'?X% alienation 让与；让渡；转让
bc(MN8b ]j alimony 生活费；赡养费
-C2!`/U All Ordinaries Index [AOI] 所有普通股指数
Zf$mwRS[_ all risks 全险；综合险
:Racu;xf All Sales Record for Stock Market 《股票市场成交报告》
3eUi9_s+ Allied Capital Resources Limited 新联财务有限公司
)<QX2~m< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~>@~U] allocation letter 拨款信件
-8)Hulo/{U allocation of fund 分配款项；预留款项
ef'kG"1 allocation of profit 利润分配；溢利分配
/` M# allocation warrant 拨款令
e#oK%
{A allotment 分配；配股
;r@=[h
allotment notice 股份配售通知；配股通知
7&id (&y/ allotment of shares 股份分配
vv)q&,<c allowable 可获宽免；免税的
;pm/nu allowable business loss 可扣除的营业亏损
N ^QxqQ~
allowable expenses 可扣税的支出
N:B<5l ' allowance 免税额；津贴；备抵；准备金
t^&hG7L_m, allowance for debts 债项的免税额
l;q]z allowance for depreciation by wear and tear 耗损折旧免税额
]G i&:k allowance for funeral expenses 殡殓费的免税额
&J /EBmY[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\`y:#N< c allowance for repairs and outgoings 修葺及支出方面的免税额
N8nt2r<h allowance to debtor 给债务人的津贴
E:qh}wY alteration of capital 资本更改
]a IHd]B alternate trustee 候补受托人
nReIi;pi amalgamation 合并
! VT$U6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E]Mx<7;\. ambit of charges 征税范围；收费范围
s17)zi ,?4 amended valuation 经修订的估值
"`;-5d g American Commodities Exchange 美国商品交易所
LGc8w>qE American Express Bank Limited 美国运通银行
]\rQ{No American Stock Exchange 美国证券交易所
(&.T amortization 摊销
*C 55DO^w amount due from banks 存放银行同业的款项
mx) !] B" amount due from banks abroad 存放海外银行同业的款项
6D| F1UFU amount due from holding companies 控股公司欠款
f%PLR9Nh5@ amount due from local banks 存放本港银行同业的款项
2|"D\N amount due to banks 银行同业的存款
w<~[ad} amount due to banks abroad 海外银行同业的存款
<zpxodM @T amount due to holding companies 控股公司存款
+o@:8!IM1 amount due to local banks 本港银行同业的存款
r0nnmy]{d amount due to outport banks 外埠银行同业的存款
@q!T,({kx amount for note issue 发行纸币的款额
dw;<Q amount of bond 担保契据的款额
|[~ S& amount of consideration 代价款额
zHKP$k8 amount of contribution 供款数额
p"P+8"` amount of indebtedness 负债款额
^U?Ac= amount of principal of the loan 贷款本金额
F ;_c x amount of rates chargeable 应征差饷数额
m=n79]b:N amount of share capital 股本额
;%0kz IvP amount of sums assured 承保款额
bj`GGxzOb amount of variation 变动幅度
KC"S0 6 amount of vote 拨款数额
Rk5#5R n amount payable 应付款额
-0 xo6'mD amount receivable 应收款额
kB?/ _a`] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1>[#./@ analysis 分析
ktPM6 6`b ancillary risk 附属风险
z4
=OR@ h annual account 周年帐目；周年帐目报表；年度决算；年结
sf$hsPC^ annual accounting date 年结日期
Y;R, ph.a annual allowance 每年免税额；年积金；年度津贴；年津
g}R#0gkdk} annual balance 年度余额
ts<\n-f annual disposable income 每年可动用收入
rV\G/)xL annual estimates 周年预算
U B+~K/ annual fee 年费
/*;a6S8q annual general meeting 周年大会
0e&& k annual growth rate 年增率；每年增长率
4IW
fp&Q! annual long-term supplement 长期个案每年补助金
+UWv }| annual pensionable emolument 可供计算退休金的年薪
'C}ku>B_r annual report 年报
CF3x\6.q} Annual Report on the Consumer Price Index 《消费物价指数年报》
R<f F
^^ annual return 周年报表；周年申报表；每年报税表格
p8XvfM Annual Return Rules 《周年报表规则》
4RctYMz annual review of consumer prices 每年消费物价回顾
-uN{28;@ annual roll-forward basis 逐年延展方式
&KBDrJEX annual salary 年薪
0Sk~m4fj( annual statement 年度报表；年度决算表
w;Azxcw 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
@-K[@e/uwy annuitant 年金受益人
;07$ G+[' annuity 年金
Xl1% c7r.1 annuity contract 年金合约
%7 -(c
annuity on human life 人寿年金
;ZuHv {= antecedent debt 先前的债项
xtCMK1#
x ante-dated cheque 倒填日期支票
2u- J+ anticipated expenditure 预期开支
.h4NG4FIF anticipated net profit 预期纯利
QDj%m %Xd anticipated revenue 预期收入
c|3oa"6T> anti-inflation measure 反通货膨胀措施
)-"<19eu anti-inflationary stance 反通货膨胀立场
]35`N<Ac apparent deficit 表面赤字
MA_YMxP.' apparent financial solvency 表面偿债能力
X2I_ ,k'fQ apparent partner 表面合伙人
[(a3ljbRX application for personal assessment 个人入息课税申请书
. .h@QQ application of fund 资金应用
=}tomN(F~[ application to release as liquidator and to destruct the books of accounts and documents
(`slC~" 申请免除清盘人职务及毁灭帐簿与文件
E,\)tZ;, appointed actuary 委任精算师
Id^q!4Th9 appointed auditor 委任核数师；委任审计师
DZm Vm['l appointed trustee 委任的受托人
S0 OL;[*. appointer 委任人
ZD]{HxGL! apportioned pro rata 按比例分摊
fJ\?+, apportionment 分配；分摊
] 7[#K^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q_ ^y ma apportionment formula 分摊方程式
P7T'.|d apportionment of estate duty 遗产税的分摊
f99"~)B| appraisal 估价；评估
A",}Ikh='` appreciable growth 可观增长
oj.J;[- appreciable impact 显着影响
G:1QXwq\j appreciable increase 可观增长
]#DCO8Vk appreciation 增值；升值
u(yN81 appreciation against other currencies 相对其他货币升值
Ohj^Z&j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%5 +X appreciation tax 增值税
4Th?q{X appropriation 拨款；拨用；拨付
[;aM8N
appropriation account 拨款帐目
|wJdp ,q R Appropriation Bill 拨款法案
$bp$[fX(e appropriation-in-aid system 补助拨款办法
sqpo5~ approved assets 核准资产
} D!tB approved basket stock 认可一篮子证券
.fqy[qrM approved budget 核准预算
L'a+1O1q&i approved charitable donation 认可慈善捐款
oCE'@}s.i approved charitable institution 认可慈善机构
L UxDP#~7 approved currency 核准货币；认可货币
W $wX[ approved estimates 核准预算
&b^_~hB:q approved estimates of expenditure 核准开支预算
i,"Xw[H*s approved overseas insurer 核准海外保险人
uWClT): approved overseas trust company 核准海外信托公司
JFc, f approved pooled investment fund 核准汇集投资基金
(!8b$) k approved provident fund scheme 认可公积金计划
F (kq approved provision 核准拨款
F{QOu0$cA4 approved redeemable share 核准可赎回股份
"0n sY E approved regional stock 认可地区性证券
XPf{R619 approved retirement scheme 认可退休金计划
[?:MIl#! approved subordinated loan 核准附属贷款
!_3b#Caf arbitrage 套戥；套汇；套利
x0%m}P/ arbitrageur 套戥者；套汇者
@1xVWSF arbitrary amount 临时款项
#%ld~dgz- arrangement 措施；安排；协定
d0}(d Gl arrears 欠款
K" t? arrears of pay 欠付薪酬
NAtDt= arrears of revenue 逾期未收税款；逾期未收的帐项
ID`C articles of association 组织章程；组织细则；组织章程细则
fBZLWfp9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#?r|6<4X ascertainment of profit 确定利润
ChUE,) "Asia Clear" “亚洲结算系统”
xx1l Ecj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&QD)1b[U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z~h6^h Asian Development Fund [ADF] 亚洲发展基金
k7@QFw4 j Asian dollar bond 亚洲美元债券
]=ApYg7! Asian dollar market 亚洲美元市场
P5B,= K>r Asian dollar rate 亚洲美元利率
YC St X)r Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GPGP te C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H-&27?s^ asked price 沽盘；喊价；索价；卖方报价
T <>B5G~% assessable income 应评税入息
]!!?gnPd5 assessable loss 应评税亏损
4Zu1 G#(zP assessable profit 应评税利润
@i( 9k assessable value 应评税值
451.VI}MR assessed profit 估定利润
6 8bvbig assessed value 经评估价值
Kv!:2br assessment 评税；评定；估价；评税单
;p~!('{P assessment number 评税编号；估价编号
MY b^G\K assessment of additional tax 补加税评税
S?` 0,F assessment of performance 业绩评估；实绩评价
r)-{~J A! Assessor 评税主任
Jb$ G asset price bubbles 资产价格泡沫
f^hJA Z asset-backed securities 具资产保证的证券
z]hRc8 g}d assets accretion 资产增值
?mC'ZYQI assets and liabilities 资产与负债
kmT YRl
)j assets betterment statement 资产递增表；资产改进表
i)(G0/: assets lending 实物放款；有抵押贷款
2DsP "q79k assets of the company passing on the death 死者去世时转移的公司资产
?5ZvvAi assets pledged as security for liabilities 用作负债抵押的资产
&0[ L2x}7 assets portfolio 资产投资组合
Opf)TAl{ assets price 资产价格
~a3u[' B assets quality 资产质素
~v pF|4Zn5 assets realization 资产变现
*2~WP'~PQd assets refinancing arrangement 资产再集资安排
mE{QT ZS assets securitization 资产证券化
<X{w^
cT_Q assets situated outside Hong Kong 在香港以外地方的资产
#m UQ@X@K assets stripping 削减资产；拆卖资产
C4PT(cezR assets value 资产值
#6#n4`%ER assignee 承让人
R!/JZ@au< assignment 转让；转让书；转让契
*) B \M> assignment of interest 权益转让
Va.TUz4 assignment of letters patent and trade mark 专利证书及商标转让
Md>C!c assignment of property 物业转让；物业转让书
yc9!JJMkH assignment right 转让权
nG5\vj,zB assignor 转让人
2.Ww(`swL associate 有联系的人；有关连人士；相联者；合伙人；联系人
<G<5)$
S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u SI@Cjp associate member 附属会员
Y R~e_cA: associated body corporate 相联法人团体
:ln| n6X associated company 相联公司；联属公司
3 ;F associated corporation 相联法团
F[O147&C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,)d`_AD+5 公认会计师公会〔英国〕
5CcX' *P Association of Futures Exchange Brokers 香港期货经纪协会
_hl| 3
eW5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r90tXx association of underwriters 承保人组织
`EMGrw_ assumption of control 接管
\ fC;b"j assurance 担保；保险；转易；转易书
Sf PQ;s' assurance of interest 权益的转易
, vvf k=- at 19XX price 按一九ＸＸ年价格计算
w DoCc: at a discount 按赔价计算；按贴水价格计算；打折扣
c-NUD $ at a premium 按溢价计算；按升水价格计算
&@{` { at call 通知付款；按通知
& I)tI^P} at constant market price 按固定市价计算
8r[TM at constant price 按固定价格计算
?P|z,n{ at cost 按成本计算
!<j4*av:G at current market price 按当时市价计算；按现时市价计算
+?3RC$jyw at current price 按当时价格计算；按现时价格计算
[#\OCdb*3 at factor cost 按要素成本计算；按生产要素成本计算
E$: 2AK{* at money-of-the-day price 按付款当日价格计算
"WG Kwi=W at or better 按指定或较佳价位〔买卖指令〕
la)+"uW at par 按面值计算；平价
dn])6Xl;i at sight 见票即付
0Qeda@J at the close 按收市盘
S?i ^ ~ at the opening 按开市盘
O \o@ ] attestation 见证；见证条款
Cb<7?),vK at-the-money option 平价期权
or;VmU8$zb attorney 受权人；受托代表人
3 j$, L( attornment 新拥有人承认书
* Uy>F[%@ attributable profit 可归属利润
,3}+t6O" attributable share value 可归属股份价值
a9^})By& Auckland Stock Exchange 奥克兰证券交易所
Yyd}>+|<, auction 拍卖
v_%6Ly auctioneer 拍卖商
("}Hs [ audit 审计；核数
^fd* KM Audit Commission 审计署
G.XxlI} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a(O@E%|u 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〕
<bCB-lG*Kb audit review 帐目审查
6K8v:yYPa Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6?US<<MQ audited account 审计帐目；经审计的帐目
Fq+Cr?- audited annual account 经审计的周年帐目
xA:;wV audited balance sheet 经审计的资产负债表
|p+ FIr+ auditor 核数师；核数主任；审计师
qR2cRepV auditor's certificate 核数师证明书；审计师证明书
(d NF)(wn auditor's report 核数师报告；审计师报告
1z2v[S&pk Aussie bond 澳元债券
_O87[F1 austerity budget 紧缩预算
`hG`}G|^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rs>,p) Australia All Ordinaries Index 澳洲所有普通股票指数
g]44|9x(W Australian Dollar [AUD] 澳元
!U(S?:hvW Australian Options Market 澳大利亚期权市场
h V`?,
~K Australian Securities Commission 澳洲证券事务监察委员会
hF^JSCDz l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>zJk G9a Australian Stock Exchange 澳大利亚证券交易所
yCkWuU9 Austrian Schilling [ATS] 奥地利先令
O(0a l#Fvj authentication 认证；鉴证
BOvJEs!U X authority to purchase 委托购买证；委购书
f`>\bdz authorization 认可；核准；授权；授权书
tQ'R(H ` authorization by direction 指示授权
JF}i=} authorization by instruction 指令授权
Qz{Vl> " authorization by warrant 令状授权
BSSeh e* authorization of unit trust 单位信托的认可
.uX(-8n ~ authorized agent 指定代理人
~v/`
`s authorized capital 法定资本
* Z .{1 authorized clerk 出市员
f]Aa$\@b authorized dealer 认可交易商
j;j~R3B authorized financial institution 认可财务机构
fWfhs}_
authorized fund 认可基金
k8}'@w authorized fund house 获授权的基金公司；认可基金公司
$`0^E#Nl authorized institution 认可机构
K]>4*)A: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u\xrC\Ka authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G5 )"%G. authorized insurer 获授权保险人；获认可承保人
c??m9=OX1 authorized investment 特准投资项目
Jq>5:"jZ0 authorized person 获授权人
p'@z}T?F authorized representative 获授权代表
:nnch?J_ authorized share capital 法定股本
(1er?4 automated quotation system 自动报价系统
L=!h` k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<$uDN].T4 自动交易系统〔香港期货交易所有限公司〕
*n@rP r- automatic adjustment mechanism 自动调整机制
v /]xdP^Z automatic adjustment system 自动调整系统
Y@ ;/Sf$ Q Automatic Clearing House 自动票据交换所
qB $QC automatic exchange rates accumulation system 自动化汇率累集系统
|4aU& OX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5f@&XwD9 automatic teller machine [ATM] 自动柜员机
9
s2z=^ autopay 自动转帐
FRPdfo37 available assets 可用资产
T DP Q+Kg_ available fiscal reserve 现存财政储备
G6Wa0Z available profit 可用利润
g;o5m } Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TK> ~)hc} average 平均；平均数；海损
cqZ lpm$c average basic salary 平均基本薪金
8h} 1t4k average consumer expenditure 平均消费开支；一般消费开支
$'*{&/@ average cost 平均成本
_Eq,udCso average cost of land production 增辟土地平均成本
6+>X`k%D average daily turnover 平均每日成交额
XNvlx4 average daily wage rate 平均每日工资率
K;\f J2ag average expenditure pattern 平均开支模式
1 Nv qtVC average growth rate 平均增长率
<Fl.W}?Q} average net fixed assets 固定资产平均净值
B ~< bc average of relatives 相对价格平均数
y?}<SnjP: average price 平均价格
a)+*Gf7? average propensity to consume 平均消费倾向；一般消费倾向
),
V F] average propensity to save 平均储蓄倾向；一般储蓄倾向
9a1R"% Z average rate 平均率
\)MzUOZn average revenue 平均收入；平均收益
Esj1Vv# average stock 平均库存；平均存货
V5jy,Qi) average yearly rent 平均年租
b|k(:b-G&. avoidance of double taxation 避免双重课税
a[!:` o1U avoidance of tax 避税
