A:
/Qr`au A share Ａ股；甲类股份
2/s42
FoG abatement of tax 减税；减扣免税额
$m*Gu:#xm& ABN AMRO Bank N.V. 荷兰银行
GCO: !,1 above-the-line expenditure 线上项目支出；经常预算支出
URbB2
Bi above-the-line receipt 线上项目收入；经常预算收入
Jx}-Y*
o ABSA Asia Limited 南非联合亚洲有限公司
j_<!y(W absolute change 绝对数值变更
ysIhUpd absolute expenditure 实际开支
aHpZhR| f$ absolute guideline figure 绝对准则数字
ZBY2, %nAo absolute interest 绝对权益
WfG +_iP? absolute order of discharge 绝对破产解除令
@Bhcb.kbq absolute profit margin 绝对利润幅度
},JJ!3 absolute value 实值；绝对值
7/QK"0 absolutely vested interest 绝对既得权益
(Y7zaA G] absorbed cost 已吸收成本；已分摊成本
sw$uZ$$~# absorption 吸收；分摊；合并
L{8_6s(: absorption rate 吸收率；摊配率；分摊率
LOfw
#+]d ACB Finance Limited 亚洲商业财务有限公司
<Oh i+a%6 acceptable form of reciprocity 合理的互惠条件
r#)1/`h acceptable rate 适当利率；适当汇率
rg >2tgA acceptance agreement 承兑协议
kln)7SzPuk acceptance for honour 参加承兑
Bh cp=# acceptor 承兑人；接受人；受票人
5~IdWwG*w acceptor for honour 参加承兑人
m<>BxX accident insurance 意外保险
P,'%$DLDg Accident Insurance Association of Hong Kong 香港意外保险公会
J-dB accident insurance scheme 意外保险计划
g([: "y? accident year basis 意外年度基准
`=#jWZ.8m accommodation 通融；贷款
A7+ZY, accommodation bill 通融票据；空头票据
#*_!Xc9f accommodation party 汇票代发人
^w~B]*A :" account balance 帐户余额；帐户结余
H~Vf;k> account book 帐簿
6V JudNA account collected in advance 预收款项
MSvZ3[5Io account current book 往来帐簿
s*yl& El/ account of after-acquired property 事后取得的财产报告
+#BOW z account of defaulter 拖欠帐目
^ `Ozw^~ account payable 应付帐款
t&{;6MiE account payee only [A/C payee only] 只可转帐；存入收款人帐户
\-;f <%+ account receivable 应收帐款
GVn DN~[
account receivable report 应收帐款报表
3lpx h_ account statement 结单；帐单；会计财务报表
0`c{9gY. account title 帐户名称；会计科目
2 y^:T'p accountant's report 会计师报告
-2J37 Accountant's Report Rules 会计师报告规则
wv{ Qx^ accounting and auditing procedure 会计与审计程序；会计与核数程序
C2v_] ,] Accounting Arrangements 《会计安排》
!.mR]El{K accounting basis 会计基础
!a F~5P7% accounting by Official Receiver 破产管理署署长呈交的帐目
V27RK-.N! Accounting Circular 《会计通告》
' :B;!3a0d accounting class 会计类别
-~ ~h1 accounting date 记帐日期；会计结算日期
+@3+WD accounting for money 款项核算
si6CWsb_ f Accounting Officer 会计主任
yFDe Y PZP accounting period 会计报告期；会计期
}p2 iF2g9` accounting policy 会计政策；会计方针
Gg9MAK\ C9 accounting practice 会计惯例
)< G(C,!,. accounting principle 会计准则
?=&S?p)-< accounting record 会计记录
vFR *3$ R accounting report 会计报告
4{zy)GE| W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|3,WiK=' Accounting Society of China 中国会计学会
j;coP ehB accounting statement 会计报表
..u{v}4& accounting system 会计制度；会计系统
9_:"`)] 3B accounting transaction 会计事项；帐务交易
f2IH2^)P accounting treatment 会计处理
\N 0vA~N. accounting year 会计年度
= N* Jis accretion 增值；添加
4mo/MK&M: accrual 应计项目；应累算数目
0 N>K4ho6{ accrual basis 应计制；权责发生制
zQY ,}a accrual basis accounting 应计制会计；权责发生制会计
1 ;=L ]
L? accrue 应累算；应计
% mT/y%&: accrued benefit 应累算利益
<L qJg accrued charges 应计费用
BK%B[f*[OA accrued cumulative preference share dividend 应累算的累积优先股股息
Dbn 344s accrued expenses 应累算费用
#'s$6gT= accrued interest payable 应付利息；应计未付利息
k pn|C 9r accrued interest receivable 应收利息；应计未收利息
9Tt%~m^ accrued right 累算权益
pK3A/ry< accruing profit 应累算的利润
@ y ;VV* accumulated fiscal reserve 累积财政储备
.@OQ$ D < accumulated profit 累积利润；滚存溢利
Pa3-0dUr accumulated reserve 累积储备
!9/`PcNIpy accumulation of surplus income 累积收益盈余
Q NMZR acquired assets 既得资产
<>\|hno} acquisition 收购；购置；取得
^{MqJ\S7H acquisition cost 购置成本
4DCh+|r acquisition expenses 购置费用
_< .V P acquisition of 100% interest 收购全部股权
AtCT acquisition of control 取得控制权
`3T=z{HR9g acquisition of fixed assets 购置固定资产
*GE6zGdN acquisition of shell “买壳”
^ l]!'" acquisition price 收购价
! s =$UC act of God 天灾
gE\ ^ vaB acting partner 执事合伙人
'1b 1N 5~ active market 买卖活跃的市场；交投畅旺的市场；旺市
jC>ZMy8U)4 active partner 积极参与的合伙人
L4/ns@e active trading 交投活跃
n~yK q"^ actual circulation 实际流通
$"/l*H\h actual cost 实际成本
>E J{ * actual expenditure 实际开支；实际支出
KUZi3\p9W> actual income 实际入息；实际收入；实际收益
:Pdh##k actual market 现货市场
I8J>>H'#A actual price 现货价；实际价格
H ;nzo3x actual profit 实际利润
3O$l;|SX actual quotation 实盘；实际价位；实际报价
`Uz.9_6 actual year basis 按实际年度计算
~3:hed7: actuals 实货
d5gwc5X actuarial investigation 精算调查
N zQvciJ@" actuarial principle 精算原则
}?Y -I>
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EZB0qZIp Actuarial Society of Hong Kong 香港精算学会
~&)\8@2 actuarial valuation 精算师估值
O pu*i actuary 精算师
}=bzUA`C ad referendum agreement 暂定协议；有待覆核的协定
ESV./~K ad valorem duty 从价税；按值征税
a^J(TW/ ad valorem duty system 从价税制
]C,j80+pK ad valorem fee 从价费
%;QK5L ad valorem tariff 从价关税
Hl8-q! additional allowance 额外免税额
' /HShS!d additional amount for unexpired risk 未过期风险的额外款额
L1RD`qXu. additional assessable profit 补加应评税利润
WS n>P7sY additional assessment 补加评税
1i z =i^} additional commitment 额外承担
_9lMa 7i additional commitment vote 额外承担拨款
^\gb|LEnK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Cu#n5SF* additional dependent parent allowance 供养父母额外免税额
?{TWsuP7 additional provision 额外拨款
\ 2y/: additional stamp duty 附加印花税
wL),/i& < additional tax 补加税罚款；补加税款
n zaDO-2! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#VX]trh, adjudged bankrupt 被裁定破产
O6y:e #0z adjudicated bankrupt 裁定破产人
j67a?0<C2U adjudication fee 裁定费；评定印花税额手续费；评估契据费
9y6u&!PZ\ adjudication of bankruptcy 裁定破产；宣告破产
L D[ \eJ _ adjudication of insolvency 裁定无力偿还债务
_)5E= adjusted actual 经调整的实数；调整后的实数
45. ks. adjusted current assets 经调整的流动资产；调整后的流动资产
)b1hF adjusted figure 经调整的数字；调整后的数额
O oA!N-Q adjusted liabilities 经调整的负债；调整后的负债
t!rrYBSCr adjusted loss 经调整的亏损；调整后的亏损
-r cEG! 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
_oc6=Z adjusted profit 经调整的利润；调整后的利润
q&@s/ k adjusted surplus 经调整的盈余额；调整后的盈余额
SzpUCr" adjusted value 经调整的价值；调整后的价值
xFp$JN adjustment 调整；修订；理算〔保险〕
zy$jTqDH adjustment centre 调剂中心
$jh$nMx)! adjustment lag 调整过程的时间差距；调整时差
RM_% u=jC adjustment mechanism 调整机制
9)t b= adjustment of loss 亏损调整
4 Y59^ adjustment process 调整过程；调整程序
g$GGo[_0 adjustment range 调整幅度
:} =lE"2 administered exchange rate 受管制汇率
a+LK~m C* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,HDhP administration expenses 行政费用
ASy?^Jrs5 administration fee 手续费；行政费
7(o`>7x* administration in bankruptcy 破产管理
D@uVb4uK administration order 遗产管理令
moxmQ>xoH administrator 管理人；遗产管理人
%l&oRBC administrator of the estate 遗产管理人
k5-4 ^ admission of debt 债项承认书
~|=D. }#$ admission of proof 接纳债权证明
Q9OCf"n $ advance 放贷款项；垫付款项；预支款项；预付款项
B`eK_ '7t advance account 暂支帐目；预付款帐户
UeFJ5n'x: advance compensation 预付补偿金
&l2xh~L advance from shareholder 股东垫款
?X|q advance pending reimbursement 预支以待日后付还
{ax]t-ZwJ5 advanced economy 先进经济体系
r*b+kSh advancement 预付；预付财产
9 RlJf=Z#H advances warrant 垫款令
a fX|R advancing 贷出
((]i}s0S adverse balance 逆差
#^VZJ:2=| adverse exchange 逆汇
zl8M<z1`1 advertisement addressed to shareholders 在报章刊登的致股东通告
i=<;$+tW advice for collection 托收通知书
YNV,
dKB advice of drawing 提款通知书；汇票通知书
& '^.>TJ\ advice of payment 付款通知
)@DDs(q=i Advisory Committee [Securities and Futures Commission]
=!SV;^-q 谘询委员会〔证券及期货事务监察委员会〕
5;KJ0N*- Advisory Committee on Diversification 经济多元化谘询委员会
-51LF=(!L affidavit 誓章；遗产申报誓章
5T.U=_a g affidavit of no receipt 述明无收款的誓章
e4=FO;% affiliate 联号；联营公司；附属公司
xRc+3Z= N affiliated company 附属公司；联号；联营公司
m BvO<?ec affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-'qVnu affordability 负担能力
3\}u#/V b African Development Bank [AfDB] 非洲开发银行
)lLeL#]FLO after-acquired property 事后取得的财产
P x Q] $w after-hours dealing 市后交易
!a UYidd after-tax profit 税后盈利；税后利润；税后溢利
O'98OH+u agency agreement 代理协议
>D u=(p B agency expenses 代理机构的开支
|
U0 s1f agency fee 代理费
>#:SJ?)`T Agency Law 《代理法》
FW8Zpr!u agent 代理人；承销人
(]cL5o9 agent of company 公司代理人
(
y !o agent's fee 代理人费；经纪费
TsT5BC63 aggregate 总计；总数；总体数字
1LS1 ZY aggregate amount 总款额；总额
G8vDy1`q6 aggregate assets and liabilities 总体资产与负债
G 3U[)(" aggregate at constant price 按固定价格计算的总体数字
X[ Ufq^fyA aggregate demand 总需求
99*k&m b aggregate gross position 总持仓量
j|pTbOgk% aggregate limit 总限额
TO G4=y-N aggregate of salaries tax 合计薪俸税
4r4 #u'Om aggregate performance 总体表现；总体业绩
T5T%[Gv aggregate supply 总体供应
j =T8 b aggregate surplus 总盈余
bDl#806P L aggregate total 整体总额
!0lk}Uzkh aggregate value 总值；合计价值
N,lr~ 6) aggregated basis 合计基准
C[%Qg=< aggregated net chargeable income 合计应课税入息实额
55s5(]`d aggregation 合并计算；合计；总和
M`al~9 aggregation of incomes of husband and wife 夫妇入息合并计算
!y XGA g, aggregation of property 财产的总和
,u>LAo0 agio 差价；贴水
s i2@k 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》
3);P !W4> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M rgj*| 《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》
$=d iG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hO[_ _j8 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
|oU I2<" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kiJ=C2'& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hr e&a!U agreement for a settlement 授产协议
<o|fH~? X agreement for assignment 转让协议
c6 &k?Puy agreement for sale 售卖协议；买卖协议
rzHBop-8 agreement for sale and purchase 买卖协议
rK'Lvt@w agreement for the payment of interest 支付利息协议
b||usv[or agreement for the repayment of money 还款协议
o@gceZuk agreement of reinsurance 再保险协议
#pPOQv:~ Agricultural Bank of China 中国农业银行
.*YF{!R`h air passenger departure tax 飞机乘客离境税
:@jctH~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%ZD]qaU0 airport tax 机场税
W7 A!QS alcohol duty 酒精税
Ox#vW6;) alienation 让与；让渡；转让
G7Ck P alimony 生活费；赡养费
U&6A)SW,k All Ordinaries Index [AOI] 所有普通股指数
h[qZM all risks 全险；综合险
?7wcv$K5 All Sales Record for Stock Market 《股票市场成交报告》
k^ |z.$+ Allied Capital Resources Limited 新联财务有限公司
ox`Zs2-a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ppn 8 allocation letter 拨款信件
Wap4:wT allocation of fund 分配款项；预留款项
{.k IC@^O allocation of profit 利润分配；溢利分配
}Fu1Y@M% allocation warrant 拨款令
Kd 1=mC allotment 分配；配股
3'x>$5 W allotment notice 股份配售通知；配股通知
u-&V , *3l allotment of shares 股份分配
Kkovp^G allowable 可获宽免；免税的
xltN-<n7 allowable business loss 可扣除的营业亏损
^_3Ey allowable expenses 可扣税的支出
v`QDms,{ allowance 免税额；津贴；备抵；准备金
x[};x;[ZE allowance for debts 债项的免税额
Qq.$! $ allowance for depreciation by wear and tear 耗损折旧免税额
# tA9`! allowance for funeral expenses 殡殓费的免税额
b-8@_@ f|g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{+#{Cha allowance for repairs and outgoings 修葺及支出方面的免税额
i|z= WnF$& allowance to debtor 给债务人的津贴
D+;4|7s+ alteration of capital 资本更改
@&m]:GR alternate trustee 候补受托人
>b"@{MZ @t amalgamation 合并
TYD( 6 N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#!z-)[S.+ ambit of charges 征税范围；收费范围
e0 y.J amended valuation 经修订的估值
y "+'4:_ American Commodities Exchange 美国商品交易所
cO{NiRIb American Express Bank Limited 美国运通银行
FVl,
ttW American Stock Exchange 美国证券交易所
%[KnpJ{\ amortization 摊销
f=V`Nn<=A amount due from banks 存放银行同业的款项
p}sM"}U l amount due from banks abroad 存放海外银行同业的款项
VRY(@# q amount due from holding companies 控股公司欠款
1 Q
FsT amount due from local banks 存放本港银行同业的款项
'Up75eT amount due to banks 银行同业的存款
RQWUO^&e^ amount due to banks abroad 海外银行同业的存款
X%s5D&gr amount due to holding companies 控股公司存款
Z*w({k7] amount due to local banks 本港银行同业的存款
Zs/-/C| amount due to outport banks 外埠银行同业的存款
,=C ipL9] amount for note issue 发行纸币的款额
\?v&JmEU amount of bond 担保契据的款额
<2@t ~ 9 amount of consideration 代价款额
6R^F^<< amount of contribution 供款数额
l-W)? d amount of indebtedness 负债款额
:I7qw0? amount of principal of the loan 贷款本金额
[r>hK ZU2 amount of rates chargeable 应征差饷数额
^k % +ao amount of share capital 股本额
l
opl amount of sums assured 承保款额
g zi=+oJ|4 amount of variation 变动幅度
lwt,w<E$ amount of vote 拨款数额
)|v du amount payable 应付款额
G3|23G.~)( amount receivable 应收款额
V^FM-bg%9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)G /=3;! analysis 分析
ESoqmCJjb: ancillary risk 附属风险
"JmbYb#Z annual account 周年帐目；周年帐目报表；年度决算；年结
yxx_%9 X annual accounting date 年结日期
4w%hvJ annual allowance 每年免税额；年积金；年度津贴；年津
z)KoK`\mE" annual balance 年度余额
h(nE)j annual disposable income 每年可动用收入
W20- oZ8 annual estimates 周年预算
XOqHzft h6 annual fee 年费
dEXhn annual general meeting 周年大会
qU6!vgM& annual growth rate 年增率；每年增长率
gmu .8 annual long-term supplement 长期个案每年补助金
b/*QV0( annual pensionable emolument 可供计算退休金的年薪
.T8^>z1/\F annual report 年报
,B;mG ]_ Annual Report on the Consumer Price Index 《消费物价指数年报》
n%;qIKnIq\ annual return 周年报表；周年申报表；每年报税表格
o7+<sL Annual Return Rules 《周年报表规则》
bS:$VyH6 annual review of consumer prices 每年消费物价回顾
GB `n annual roll-forward basis 逐年延展方式
_Q^jk0K8ga annual salary 年薪
z|AknEE, annual statement 年度报表；年度决算表
&/uak kS 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
U [;ECw@ annuitant 年金受益人
;(,GS@sP annuity 年金
TuCHD~rb annuity contract 年金合约
1 c"s+k]9 annuity on human life 人寿年金
o/
\o -kC} antecedent debt 先前的债项
6flO;d/v ante-dated cheque 倒填日期支票
B YB9M anticipated expenditure 预期开支
Ap\]v2G anticipated net profit 预期纯利
3@eI? (N anticipated revenue 预期收入
~7}no}7 anti-inflation measure 反通货膨胀措施
Vt zSM%= anti-inflationary stance 反通货膨胀立场
% O%;\t apparent deficit 表面赤字
*]q`:~u2 apparent financial solvency 表面偿债能力
oU3gy[wF;b apparent partner 表面合伙人
N0lFx? 4 application for personal assessment 个人入息课税申请书
tZ=|1lM application of fund 资金应用
^{yb4yQ
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P/~dY[6m 申请免除清盘人职务及毁灭帐簿与文件
8z=o. \@ appointed actuary 委任精算师
|#*+#27 appointed auditor 委任核数师；委任审计师
O+X QP!T appointed trustee 委任的受托人
oKS W:A appointer 委任人
W{ozZuo apportioned pro rata 按比例分摊
AS0(NlV apportionment 分配；分摊
_kOuD}_| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)I<VH +6 apportionment formula 分摊方程式
| 'i ?o apportionment of estate duty 遗产税的分摊
~:!& }e5 appraisal 估价；评估
Vx0Hq`_14 appreciable growth 可观增长
K'e!BZm6Q appreciable impact 显着影响
"[A&S! appreciable increase 可观增长
[uie]*^ appreciation 增值；升值
j }^?Snq appreciation against other currencies 相对其他货币升值
_mdJIa0D6k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jku Nafp} appreciation tax 增值税
Ca"i<[8 appropriation 拨款；拨用；拨付
!Y^$rF-+ appropriation account 拨款帐目
&e[Lb:Uk) Appropriation Bill 拨款法案
K24y;96 8 appropriation-in-aid system 补助拨款办法
/%?bO- approved assets 核准资产
0x'Fi2= ` approved basket stock 认可一篮子证券
$3#oA.~R/ approved budget 核准预算
~U?vB((j! approved charitable donation 认可慈善捐款
~c1~) QzZ approved charitable institution 认可慈善机构
u_WW
uo approved currency 核准货币；认可货币
NFIFCy! approved estimates 核准预算
3kJSz-_M approved estimates of expenditure 核准开支预算
T^ xp2cZ approved overseas insurer 核准海外保险人
H'EBe;ccM approved overseas trust company 核准海外信托公司
#2.C$ approved pooled investment fund 核准汇集投资基金
5hCf i approved provident fund scheme 认可公积金计划
mn<ea& approved provision 核准拨款
*Lm zGF| approved redeemable share 核准可赎回股份
S!}pL8OE approved regional stock 认可地区性证券
T? __ approved retirement scheme 认可退休金计划
~;I{d7z,; approved subordinated loan 核准附属贷款
Yic'p0<
?V arbitrage 套戥；套汇；套利
-IV-"-6( arbitrageur 套戥者；套汇者
AQ.q?'vE) arbitrary amount 临时款项
0XIrEwm@% arrangement 措施；安排；协定
gAi}"} ; arrears 欠款
Xw^:<Nx: arrears of pay 欠付薪酬
lgAE `Os arrears of revenue 逾期未收税款；逾期未收的帐项
W\DJXM]b articles of association 组织章程；组织细则；组织章程细则
&zP\K~Nt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m}
=<@b:l ascertainment of profit 确定利润
+fIy eX "Asia Clear" “亚洲结算系统”
S
1J i\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1 g RR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.fW`/BXE Asian Development Fund [ADF] 亚洲发展基金
V |0UwS\n Asian dollar bond 亚洲美元债券
-H_7GVSnl Asian dollar market 亚洲美元市场
B T{({ 3 Asian dollar rate 亚洲美元利率
uqy~hY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p@zn mn - Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^h|'\-d\ asked price 沽盘；喊价；索价；卖方报价
n_] OYG>U assessable income 应评税入息
|om3* ]7 assessable loss 应评税亏损
~Uz|sQ*G assessable profit 应评税利润
:TWHmxch assessable value 应评税值
}S&SL) assessed profit 估定利润
`+@%l*TQ assessed value 经评估价值
[c6_6q As assessment 评税；评定；估价；评税单
Fn%:0j assessment number 评税编号；估价编号
Md m(xUs assessment of additional tax 补加税评税
})w5`?Y assessment of performance 业绩评估；实绩评价
.~8IW,[ Assessor 评税主任
&9g#Vq% asset price bubbles 资产价格泡沫
*KV] MdS asset-backed securities 具资产保证的证券
qdu:kA :] assets accretion 资产增值
1-gX=8 ]] assets and liabilities 资产与负债
C{S 6Ri assets betterment statement 资产递增表；资产改进表
ma* 9O |v^ assets lending 实物放款；有抵押贷款
4'; [' assets of the company passing on the death 死者去世时转移的公司资产
X}bgRz j assets pledged as security for liabilities 用作负债抵押的资产
DFjkp;`1 assets portfolio 资产投资组合
tbk9N( R assets price 资产价格
8@Km@o]? assets quality 资产质素
+V\NMW4d assets realization 资产变现
)'<zC assets refinancing arrangement 资产再集资安排
bm7$D Kp# assets securitization 资产证券化
r*3XM{bZ/@ assets situated outside Hong Kong 在香港以外地方的资产
'XQv> J assets stripping 削减资产；拆卖资产
A><%"9p Z assets value 资产值
+Q_ Gm3^ assignee 承让人
L_Ai/' assignment 转让；转让书；转让契
Ri-wbYFaP assignment of interest 权益转让
$S cjEG:6 assignment of letters patent and trade mark 专利证书及商标转让
d ly 08 74 assignment of property 物业转让；物业转让书
&k{@: z assignment right 转让权
;[ zx'e?! assignor 转让人
h/w- &7t associate 有联系的人；有关连人士；相联者；合伙人；联系人
4Y/!V[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uc"u@ _M associate member 附属会员
wLUmRo56aR associated body corporate 相联法人团体
>zhbipA associated company 相联公司；联属公司
3i$ AR associated corporation 相联法团
rC*n Z* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(c*Dvpo1 公认会计师公会〔英国〕
YvHn~gNPhs Association of Futures Exchange Brokers 香港期货经纪协会
+yea}uUE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Rx<pV_|H, association of underwriters 承保人组织
X KK*RVs# assumption of control 接管
]ogy `O > assurance 担保；保险；转易；转易书
F^~#D, \ assurance of interest 权益的转易
E|Lh$9XONA at 19XX price 按一九ＸＸ年价格计算
n*xNMw1x"T at a discount 按赔价计算；按贴水价格计算；打折扣
aY+>85?g at a premium 按溢价计算；按升水价格计算
hP#&]W3: at call 通知付款；按通知
LOYv%9$0*p at constant market price 按固定市价计算
nb!m>0*/ at constant price 按固定价格计算
|ZKchd8Yq at cost 按成本计算
Fu> <lN7 at current market price 按当时市价计算；按现时市价计算
4%{m7CK} at current price 按当时价格计算；按现时价格计算
\%VoX` B at factor cost 按要素成本计算；按生产要素成本计算
g?+P &FL#I at money-of-the-day price 按付款当日价格计算
?{dno = at or better 按指定或较佳价位〔买卖指令〕
O&0R ~<n at par 按面值计算；平价
[(K^x?\Y0' at sight 见票即付
dk ?0r at the close 按收市盘
,J#5Y. at the opening 按开市盘
x[kdQj2[& attestation 见证；见证条款
zC^Ib&gm>, at-the-money option 平价期权
g/yXPzLU attorney 受权人；受托代表人
/ L8=8 attornment 新拥有人承认书
D.GSl attributable profit 可归属利润
u!S{[7 FY attributable share value 可归属股份价值
A| +{x4s` Auckland Stock Exchange 奥克兰证券交易所
8YJ({ Ou_ auction 拍卖
Y#5S;?bR auctioneer 拍卖商
zBR]bk\ audit 审计；核数
+$'/!vN Audit Commission 审计署
BW;u? 1Xa Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_B[(/wY 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〕
7> Qt O audit review 帐目审查
3 2Z4&~ I Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dA~6{*) audited account 审计帐目；经审计的帐目
h 2zCX audited annual account 经审计的周年帐目
sOW|TN>y\ audited balance sheet 经审计的资产负债表
J.d `tiN auditor 核数师；核数主任；审计师
w?C \YKF7 auditor's certificate 核数师证明书；审计师证明书
PrcM'Q auditor's report 核数师报告；审计师报告
$p@g #3X` Aussie bond 澳元债券
{ Q"<q`c austerity budget 紧缩预算
tpD?-`9o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
StVv" YY Australia All Ordinaries Index 澳洲所有普通股票指数
b 6(yyYdF Australian Dollar [AUD] 澳元
Bk F[nL*| Australian Options Market 澳大利亚期权市场
5*r6#[S\ Australian Securities Commission 澳洲证券事务监察委员会
~eP 2PG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;D7jE+ Australian Stock Exchange 澳大利亚证券交易所
A!~ o?ej Austrian Schilling [ATS] 奥地利先令
^pP
14y*go authentication 认证；鉴证
@wPmx*SF authority to purchase 委托购买证；委购书
zkOgL9
(_8 authorization 认可；核准；授权；授权书
73.b9mF authorization by direction 指示授权
m~ K]|]iqQ authorization by instruction 指令授权
tQ67XAb authorization by warrant 令状授权
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G'ny authorization of unit trust 单位信托的认可
#@fypCc authorized agent 指定代理人
gr=`_k4~1 authorized capital 法定资本
>seB["C authorized clerk 出市员
'9gI=/29D authorized dealer 认可交易商
9 lxT5Wg authorized financial institution 认可财务机构
.%A2 authorized fund 认可基金
\v_C7R;& authorized fund house 获授权的基金公司；认可基金公司
SJ-Sac58r authorized institution 认可机构
]lY9[~
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loJ0PY'}= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`dZ| }4[1 authorized insurer 获授权保险人；获认可承保人
%r" GL authorized investment 特准投资项目
NC }#P< U authorized person 获授权人
u| c+w)a authorized representative 获授权代表
-Me\nu8(RF authorized share capital 法定股本
A.b#r [ automated quotation system 自动报价系统
^xwFjQXx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oX~CTunP 自动交易系统〔香港期货交易所有限公司〕
wW4S@m automatic adjustment mechanism 自动调整机制
i]z
i[Zo$ automatic adjustment system 自动调整系统
h(-&.Sm")H Automatic Clearing House 自动票据交换所
Q/9b'^UJ automatic exchange rates accumulation system 自动化汇率累集系统
i.] zq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'Ot[q^,KRG automatic teller machine [ATM] 自动柜员机
l? o-
p autopay 自动转帐
4o3GS8 available assets 可用资产
`N|CL available fiscal reserve 现存财政储备
%K7}yy&9C available profit 可用利润
cw.7YiU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(% P=#vZ average 平均；平均数；海损
Ev16xL8B average basic salary 平均基本薪金
F{ ,O+\ average consumer expenditure 平均消费开支；一般消费开支
I\~V0<"jI average cost 平均成本
*zWn4BckN average cost of land production 增辟土地平均成本
' r%oOZk)z average daily turnover 平均每日成交额
jxaoQeac average daily wage rate 平均每日工资率
z<>_*Lfj average expenditure pattern 平均开支模式
rE:>G]j6 average growth rate 平均增长率
} n l)*l average net fixed assets 固定资产平均净值
~~,<+X: average of relatives 相对价格平均数
>lm L average price 平均价格
P1n@E*~V5 average propensity to consume 平均消费倾向；一般消费倾向
Uj )]nJX average propensity to save 平均储蓄倾向；一般储蓄倾向
iurB8~Y average rate 平均率
}i:'f 2/ average revenue 平均收入；平均收益
VHCzlg average stock 平均库存；平均存货
,be?GAq average yearly rent 平均年租
m5N&7qgp avoidance of double taxation 避免双重课税
wlM
?gQXU[ avoidance of tax 避税
