A:
xM&Wgei]10 A share Ａ股；甲类股份
<y H4HY abatement of tax 减税；减扣免税额
[.uG5%fa ABN AMRO Bank N.V. 荷兰银行
K8UP,f2 above-the-line expenditure 线上项目支出；经常预算支出
%*0 ^0wz above-the-line receipt 线上项目收入；经常预算收入
8Y 7Q+p|O ABSA Asia Limited 南非联合亚洲有限公司
>^*+iEe absolute change 绝对数值变更
M 4?ig}kh absolute expenditure 实际开支
W)f/0QX}W absolute guideline figure 绝对准则数字
@3C>BLI 8+ absolute interest 绝对权益
=t H:,SH absolute order of discharge 绝对破产解除令
5?F__Hx*2 absolute profit margin 绝对利润幅度
Bx4w )9+3 absolute value 实值；绝对值
U_n9]Z absolutely vested interest 绝对既得权益
.jk@IL absorbed cost 已吸收成本；已分摊成本
9 #MBaO8_" absorption 吸收；分摊；合并
zZ` _D|<m absorption rate 吸收率；摊配率；分摊率
~U @;gLoD ACB Finance Limited 亚洲商业财务有限公司
n4R(.N 00 acceptable form of reciprocity 合理的互惠条件
O#S;q5L@ acceptable rate 适当利率；适当汇率
P n>Xbe acceptance agreement 承兑协议
' DL`Ee\ acceptance for honour 参加承兑
t? yz acceptor 承兑人；接受人；受票人
G#u6Am)T acceptor for honour 参加承兑人
42(Lb'G accident insurance 意外保险
P>NF.B Cq Accident Insurance Association of Hong Kong 香港意外保险公会
g9Xu@N;bL accident insurance scheme 意外保险计划
K+3IWZ&+dG accident year basis 意外年度基准
% ~2Y E accommodation 通融；贷款
g| vNhq0|i accommodation bill 通融票据；空头票据
zU
g E~ accommodation party 汇票代发人
|6K+E6H account balance 帐户余额；帐户结余
ZOeQ+j)|I account book 帐簿
65 #'\+ account collected in advance 预收款项
1]@}|
account current book 往来帐簿
noml8o account of after-acquired property 事后取得的财产报告
HiR[(5vnf account of defaulter 拖欠帐目
{^7 Hg g account payable 应付帐款
5BlR1* account payee only [A/C payee only] 只可转帐；存入收款人帐户
?7.7`1m !v account receivable 应收帐款
eOs)_?} account receivable report 应收帐款报表
H?&Mbw
d account statement 结单；帐单；会计财务报表
3 I@}my1 account title 帐户名称；会计科目
"2) H'< accountant's report 会计师报告
]d Gw2y Accountant's Report Rules 会计师报告规则
lTV'J?8!-a accounting and auditing procedure 会计与审计程序；会计与核数程序
Cko L TY Accounting Arrangements 《会计安排》
2 Q/4bJpd accounting basis 会计基础
mUdOX7$c> accounting by Official Receiver 破产管理署署长呈交的帐目
0"\H^ Accounting Circular 《会计通告》
@M_oH:GV accounting class 会计类别
4GY[7^ accounting date 记帐日期；会计结算日期
Rld!,t accounting for money 款项核算
y)W@{ @{kl Accounting Officer 会计主任
%'s>QF]' accounting period 会计报告期；会计期
D*gFV{ Ws accounting policy 会计政策；会计方针
;U.hxh;+ accounting practice 会计惯例
d(: 8M accounting principle 会计准则
N`L0Vd accounting record 会计记录
=WyZX 7@R accounting report 会计报告
LE9(fe) fe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ToXki , Accounting Society of China 中国会计学会
MbZJ;,e? accounting statement 会计报表
N D(/uyI accounting system 会计制度；会计系统
di6QVRj1 accounting transaction 会计事项；帐务交易
_/ 6!yyl accounting treatment 会计处理
KLitg6&P accounting year 会计年度
8&?s#5zA accretion 增值；添加
i]6` LqlO accrual 应计项目；应累算数目
->g*</ accrual basis 应计制；权责发生制
'%dfz K*Z accrual basis accounting 应计制会计；权责发生制会计
x,|hU@h accrue 应累算；应计
V C2 4sU accrued benefit 应累算利益
'E/^8md> accrued charges 应计费用
h?BFvbAt accrued cumulative preference share dividend 应累算的累积优先股股息
T" E6y"D accrued expenses 应累算费用
i+S )
K accrued interest payable 应付利息；应计未付利息
?fUlgQ }N accrued interest receivable 应收利息；应计未收利息
Jrti
cK$ accrued right 累算权益
aTqd@},? accruing profit 应累算的利润
V )x$ |!( accumulated fiscal reserve 累积财政储备
'B 43_ accumulated profit 累积利润；滚存溢利
GVYBa_gx accumulated reserve 累积储备
\]2]/=2tLd accumulation of surplus income 累积收益盈余
\Zqng acquired assets 既得资产
naYrpK,. acquisition 收购；购置；取得
[z`31F acquisition cost 购置成本
Mn2QZp4 acquisition expenses 购置费用
)4gJd?
8R acquisition of 100% interest 收购全部股权
pb
~u E acquisition of control 取得控制权
4E]l{ "k< acquisition of fixed assets 购置固定资产
aI6$? wus acquisition of shell “买壳”
(Pf+0,2 acquisition price 收购价
zF8dKFE~ act of God 天灾
H%UL%l$ acting partner 执事合伙人
mpI5J'>] active market 买卖活跃的市场；交投畅旺的市场；旺市
aT)BR?OYSJ active partner 积极参与的合伙人
kI
4MiK active trading 交投活跃
P@$/P99 actual circulation 实际流通
P"y`A}Bx actual cost 实际成本
C&* oI =6 actual expenditure 实际开支；实际支出
VY;{/.Sa actual income 实际入息；实际收入；实际收益
OjJXysslXO actual market 现货市场
h|Ve G3H actual price 现货价；实际价格
]h* c,. actual profit 实际利润
# (#Wv?r6 actual quotation 实盘；实际价位；实际报价
4e~A1- actual year basis 按实际年度计算
#A1Z'y0 actuals 实货
%Y<| ; 0v actuarial investigation 精算调查
0- HqPdjR actuarial principle 精算原则
s%C)t6 `9 actuarial report 精算师报告
Xjo5v*P u Actuarial Society of Hong Kong 香港精算学会
/']. lp actuarial valuation 精算师估值
.S(TxksCz actuary 精算师
h]+C.Eqnt# ad referendum agreement 暂定协议；有待覆核的协定
P7 n c 7a ad valorem duty 从价税；按值征税
h{HF8>u[ ad valorem duty system 从价税制
3D!5T8 @ ad valorem fee 从价费
@kpv{`Y ad valorem tariff 从价关税
2XFU1 AW additional allowance 额外免税额
<j*;.yyC additional amount for unexpired risk 未过期风险的额外款额
^?0DP >XA additional assessable profit 补加应评税利润
PP;}e additional assessment 补加评税
01r 8$+ additional commitment 额外承担
8$85^Of additional commitment vote 额外承担拨款
k2c}3 MeP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6x h:/j3 additional dependent parent allowance 供养父母额外免税额
Sp@^XmX(S additional provision 额外拨款
< tF9V Jq additional stamp duty 附加印花税
J
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additional tax 补加税罚款；补加税款
Gn|F`F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M m[4yP% adjudged bankrupt 被裁定破产
8oUpQcim adjudicated bankrupt 裁定破产人
UDL!43 K adjudication fee 裁定费；评定印花税额手续费；评估契据费
+Z7th7W /, adjudication of bankruptcy 裁定破产；宣告破产
zEd0Tmt adjudication of insolvency 裁定无力偿还债务
r=5{o 1" adjusted actual 经调整的实数；调整后的实数
Q1O}ly}JS adjusted current assets 经调整的流动资产；调整后的流动资产
MBt9SXM adjusted figure 经调整的数字；调整后的数额
ORyE`h adjusted liabilities 经调整的负债；调整后的负债
NO|KVZ~ adjusted loss 经调整的亏损；调整后的亏损
F~%]6^$w 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
[Sr,h0h6 adjusted profit 经调整的利润；调整后的利润
8YZbP5' adjusted surplus 经调整的盈余额；调整后的盈余额
T]t+E'sQ adjusted value 经调整的价值；调整后的价值
A )^`?m3 adjustment 调整；修订；理算〔保险〕
[5zx17' adjustment centre 调剂中心
T&%ux=Jt adjustment lag 调整过程的时间差距；调整时差
Kqp(%8mf adjustment mechanism 调整机制
G;v8$) Zj adjustment of loss 亏损调整
#33fGmd[ adjustment process 调整过程；调整程序
jhXkSj adjustment range 调整幅度
%X4xv_o`f administered exchange rate 受管制汇率
WF1px % Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T D'L'm|2 administration expenses 行政费用
aGJC1x administration fee 手续费；行政费
lG4H:[5V administration in bankruptcy 破产管理
LQ(yScA@ administration order 遗产管理令
[s"O mAy4 administrator 管理人；遗产管理人
4{hps.$?~ administrator of the estate 遗产管理人
X%Z{K- admission of debt 债项承认书
oFy=-p+C admission of proof 接纳债权证明
`tHvD=`m. advance 放贷款项；垫付款项；预支款项；预付款项
i`Q KH advance account 暂支帐目；预付款帐户
b7 NM#Hb advance compensation 预付补偿金
&y3OR1_Sm* advance from shareholder 股东垫款
g .onTFwN advance pending reimbursement 预支以待日后付还
lJ u;O/ advanced economy 先进经济体系
J?Ra bYd ~ advancement 预付；预付财产
KN S.Nw7 advances warrant 垫款令
W=#:.Xj[ advancing 贷出
!n*
+ (lZ adverse balance 逆差
J6U$qi adverse exchange 逆汇
\R|4( +]x advertisement addressed to shareholders 在报章刊登的致股东通告
HG+%HUO$ advice for collection 托收通知书
::ajlRZG advice of drawing 提款通知书；汇票通知书
"OQ^U_ advice of payment 付款通知
plb !.g Advisory Committee [Securities and Futures Commission]
Qr^|:U!;[z 谘询委员会〔证券及期货事务监察委员会〕
O\E /. B Advisory Committee on Diversification 经济多元化谘询委员会
)Y2{_ bx4" affidavit 誓章；遗产申报誓章
Gnfd;.
(. affidavit of no receipt 述明无收款的誓章
4US"hexE< affiliate 联号；联营公司；附属公司
v%"|WV[ N affiliated company 附属公司；联号；联营公司
e ?7& M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c0%"&a1]]V affordability 负担能力
iVB86XZ` African Development Bank [AfDB] 非洲开发银行
wF|fK4F after-acquired property 事后取得的财产
NWM 8[ dI after-hours dealing 市后交易
V n* after-tax profit 税后盈利；税后利润；税后溢利
3pv4B :0 agency agreement 代理协议
O-LO/*5MI agency expenses 代理机构的开支
` D= S{
agency fee 代理费
S/D^ Agency Law 《代理法》
<F}_ /q1 agent 代理人；承销人
5Yl <h)1 agent of company 公司代理人
RoU 55 mL agent's fee 代理人费；经纪费
# 9X70| f aggregate 总计；总数；总体数字
pPc TrN' aggregate amount 总款额；总额
{$R' WXVs aggregate assets and liabilities 总体资产与负债
0BIy>wy: aggregate at constant price 按固定价格计算的总体数字
RLb KD> aggregate demand 总需求
k Mu8"Az aggregate gross position 总持仓量
*^f<W6xc aggregate limit 总限额
lTd #bN aggregate of salaries tax 合计薪俸税
x 7~r,x(xM aggregate performance 总体表现；总体业绩
rW+ =,L aggregate supply 总体供应
7g%E`3)" aggregate surplus 总盈余
Z?%zgqTXb aggregate total 整体总额
`&D|>ti z aggregate value 总值；合计价值
GM3f- \/ aggregated basis 合计基准
}o L'8-y aggregated net chargeable income 合计应课税入息实额
~ ip,Nl aggregation 合并计算；合计；总和
S-k8jm aggregation of incomes of husband and wife 夫妇入息合并计算
K{[%7AM aggregation of property 财产的总和
'7+4`E agio 差价；贴水
cIav& Zko 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》
QlJ)F{R8il Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~NQ72wph{ 《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》
)xbHCoU, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WN01h=1J_ 《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》
poToeagZ~Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u /M+u; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w,h`s.AN agreement for a settlement 授产协议
JKGc3j,+ # agreement for assignment 转让协议
]` km jn agreement for sale 售卖协议；买卖协议
!Cr(P e] agreement for sale and purchase 买卖协议
$4/yZaVb agreement for the payment of interest 支付利息协议
MhR:c7, agreement for the repayment of money 还款协议
ig/%zA*Bo agreement of reinsurance 再保险协议
.Yf:[`Q6g Agricultural Bank of China 中国农业银行
VxVE air passenger departure tax 飞机乘客离境税
Jh
]i]7r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#)C[5?{SNq airport tax 机场税
||;hci O alcohol duty 酒精税
<$X3Hye alienation 让与；让渡；转让
,6om\9.E@ alimony 生活费；赡养费
3wC' r All Ordinaries Index [AOI] 所有普通股指数
:.$3va Z@ all risks 全险；综合险
O*0l+mop All Sales Record for Stock Market 《股票市场成交报告》
YhD tUt}? Allied Capital Resources Limited 新联财务有限公司
8=gjY\D p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sOU1n allocation letter 拨款信件
!"\80LP allocation of fund 分配款项；预留款项
P/ Q!<I allocation of profit 利润分配；溢利分配
K#pNe c allocation warrant 拨款令
\=6l9Lrj>h allotment 分配；配股
&ge "x{,? allotment notice 股份配售通知；配股通知
Zg'Q>.: allotment of shares 股份分配
XDFx.)t allowable 可获宽免；免税的
~zJ?H<> allowable business loss 可扣除的营业亏损
*XT/KxLa7 allowable expenses 可扣税的支出
FQqI<6; allowance 免税额；津贴；备抵；准备金
D^=J|7e allowance for debts 债项的免税额
Pmh8sw allowance for depreciation by wear and tear 耗损折旧免税额
Mdl{}P0) allowance for funeral expenses 殡殓费的免税额
maXG:l| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cNM3I,o7 allowance for repairs and outgoings 修葺及支出方面的免税额
T[j#M+p allowance to debtor 给债务人的津贴
ZuS0 DPS`L alteration of capital 资本更改
`NgAT
3zq alternate trustee 候补受托人
nv@8tdrc amalgamation 合并
~c %hWt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hM{{\yZ S ambit of charges 征税范围；收费范围
U c@Ao: amended valuation 经修订的估值
4`!Z$kt American Commodities Exchange 美国商品交易所
B2C$N0R# American Express Bank Limited 美国运通银行
JV]^ zW American Stock Exchange 美国证券交易所
J2 'Nd' amortization 摊销
WJ4li@T7V amount due from banks 存放银行同业的款项
/f|X(docI amount due from banks abroad 存放海外银行同业的款项
w+1 |9Y amount due from holding companies 控股公司欠款
\lZf< f amount due from local banks 存放本港银行同业的款项
bdQ_?S( amount due to banks 银行同业的存款
Mf&{7 % amount due to banks abroad 海外银行同业的存款
(] Y 5eM amount due to holding companies 控股公司存款
m<j8cJ( amount due to local banks 本港银行同业的存款
tE]= cTSV amount due to outport banks 外埠银行同业的存款
IW@PF7 amount for note issue 发行纸币的款额
[Pq}p0cD amount of bond 担保契据的款额
|MFF7z{% amount of consideration 代价款额
yIDD@j=l amount of contribution 供款数额
\}p6v } amount of indebtedness 负债款额
( 5tvfz% amount of principal of the loan 贷款本金额
p2DrEId amount of rates chargeable 应征差饷数额
.ys6"V|31 amount of share capital 股本额
~TS y<t~%- amount of sums assured 承保款额
gx\&_) w N amount of variation 变动幅度
b\-&sM(W" amount of vote 拨款数额
QA5Qwe L amount payable 应付款额
FRg^c
kb" amount receivable 应收款额
5 [*
qi?w= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_ Jme!Oaa analysis 分析
v?&
-xH-S ancillary risk 附属风险
763v annual account 周年帐目；周年帐目报表；年度决算；年结
:9$F'd\ annual accounting date 年结日期
oAP b*;} annual allowance 每年免税额；年积金；年度津贴；年津
H \qC[" annual balance 年度余额
YN!>} annual disposable income 每年可动用收入
0},PJ$8x annual estimates 周年预算
[&&1j@LQ* annual fee 年费
V- Cv,8 annual general meeting 周年大会
S5G6R j@W annual growth rate 年增率；每年增长率
G-?d3 n
annual long-term supplement 长期个案每年补助金
D jN|Wr)* annual pensionable emolument 可供计算退休金的年薪
;K!]4tfJ annual report 年报
(fCXxy Zrr Annual Report on the Consumer Price Index 《消费物价指数年报》
mo[Zb0> annual return 周年报表；周年申报表；每年报税表格
?sMP~RHQ Annual Return Rules 《周年报表规则》
WXmn1^"kK} annual review of consumer prices 每年消费物价回顾
vfq%H( annual roll-forward basis 逐年延展方式
DsT >3 annual salary 年薪
34d3 g annual statement 年度报表；年度决算表
l,,> & F 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
pBETA'fY annuitant 年金受益人
}RwSp!}C annuity 年金
S%yd5<%_ annuity contract 年金合约
DR c)iE>@ annuity on human life 人寿年金
; =X P & antecedent debt 先前的债项
yjhf
ante-dated cheque 倒填日期支票
,)iKH]lY= anticipated expenditure 预期开支
$aN&nhoO < anticipated net profit 预期纯利
21< j \
M anticipated revenue 预期收入
IuNiEtKx anti-inflation measure 反通货膨胀措施
r9
!Tug*>m anti-inflationary stance 反通货膨胀立场
+TQ47Z c apparent deficit 表面赤字
hA33K #bC apparent financial solvency 表面偿债能力
*g[^.Sg apparent partner 表面合伙人
/Rg*~Ers
* application for personal assessment 个人入息课税申请书
>]W)'lnO application of fund 资金应用
> 3 &: 5 application to release as liquidator and to destruct the books of accounts and documents
8AnP7}n;?' 申请免除清盘人职务及毁灭帐簿与文件
m"o ;L3 appointed actuary 委任精算师
A@sZ14+f appointed auditor 委任核数师；委任审计师
|m80]@> appointed trustee 委任的受托人
XI9js{p appointer 委任人
,B0_MDA + apportioned pro rata 按比例分摊
^Nmg07_R apportionment 分配；分摊
*7h!w!LN~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Up,v D)tG apportionment formula 分摊方程式
D,g1<:< apportionment of estate duty 遗产税的分摊
nSkPM 5\TI appraisal 估价；评估
qUOKB6 appreciable growth 可观增长
C@bm appreciable impact 显着影响
/6h(6 *JI appreciable increase 可观增长
<oo appreciation 增值；升值
'*?WU_L(g appreciation against other currencies 相对其他货币升值
-*m+(7G\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LWHd~"eU appreciation tax 增值税
8 `f jF/ appropriation 拨款；拨用；拨付
yq NzdzX appropriation account 拨款帐目
Wh%ucX& Appropriation Bill 拨款法案
RW }"2 appropriation-in-aid system 补助拨款办法
yRiP{$E approved assets 核准资产
&'DU0c& approved basket stock 认可一篮子证券
^ 8@Iyh approved budget 核准预算
|'{zri|A" approved charitable donation 认可慈善捐款
aMvI?y { approved charitable institution 认可慈善机构
hYM@?/(q approved currency 核准货币；认可货币
Xa[?^P approved estimates 核准预算
;\\@q"n%< approved estimates of expenditure 核准开支预算
Vgyew9>E approved overseas insurer 核准海外保险人
tX"Th'Qi approved overseas trust company 核准海外信托公司
,I_^IitN approved pooled investment fund 核准汇集投资基金
Hf vTxaK approved provident fund scheme 认可公积金计划
Ie4 hhW approved provision 核准拨款
HjGyj/78w approved redeemable share 核准可赎回股份
]f_6 '|5 A approved regional stock 认可地区性证券
9> g, approved retirement scheme 认可退休金计划
W"k8 KODOY approved subordinated loan 核准附属贷款
st k9Ah arbitrage 套戥；套汇；套利
y;AL'vm9 arbitrageur 套戥者；套汇者
H03jDM8Q arbitrary amount 临时款项
&ZX{R#[L arrangement 措施；安排；协定
8k IR y arrears 欠款
=n'
4?W@ arrears of pay 欠付薪酬
^-[ ?#] arrears of revenue 逾期未收税款；逾期未收的帐项
o`q_wd y? articles of association 组织章程；组织细则；组织章程细则
^+m+zd_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I~9hx*!%% ascertainment of profit 确定利润
rJ!{/ 3e "Asia Clear" “亚洲结算系统”
sPb=82~z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`QUy; %+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y T#{UA^ Asian Development Fund [ADF] 亚洲发展基金
(Gw,2 -A Asian dollar bond 亚洲美元债券
Myq5b`z Asian dollar market 亚洲美元市场
{!K-E9_,S Asian dollar rate 亚洲美元利率
wj1{M.EF\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p IKSs<IP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FA }_(Hf.[ asked price 沽盘；喊价；索价；卖方报价
.LuB\o$ assessable income 应评税入息
QE u=-7@> assessable loss 应评税亏损
!grV R157P assessable profit 应评税利润
yin'vgQ assessable value 应评税值
^-a8V' assessed profit 估定利润
d'|, [p assessed value 经评估价值
viAMr"z assessment 评税；评定；估价；评税单
WwUv5GZTW assessment number 评税编号；估价编号
C{q : _M; assessment of additional tax 补加税评税
W5' 3$,X9 assessment of performance 业绩评估；实绩评价
+ \{&2a? Assessor 评税主任
1& '8Y asset price bubbles 资产价格泡沫
WMBm6?54 asset-backed securities 具资产保证的证券
`r_m+] assets accretion 资产增值
k~|-gf FP assets and liabilities 资产与负债
= Mb1o[ assets betterment statement 资产递增表；资产改进表
(} 5S assets lending 实物放款；有抵押贷款
h#hxOVl%x assets of the company passing on the death 死者去世时转移的公司资产
5 XA=G assets pledged as security for liabilities 用作负债抵押的资产
I6s3+x;O assets portfolio 资产投资组合
| /| assets price 资产价格
`WOYoec
assets quality 资产质素
Y2[A2Uy$ef assets realization 资产变现
ZD C9oX @ assets refinancing arrangement 资产再集资安排
bI y sl assets securitization 资产证券化
>R2SQA o assets situated outside Hong Kong 在香港以外地方的资产
d|*"I Fe assets stripping 削减资产；拆卖资产
wV)}a5+ assets value 资产值
\xUe/= assignee 承让人
!!:LJ assignment 转让；转让书；转让契
d.2mT?`# assignment of interest 权益转让
v i)%$~ assignment of letters patent and trade mark 专利证书及商标转让
PccB] assignment of property 物业转让；物业转让书
.?>5-od2 assignment right 转让权
snt (IJQ assignor 转让人
7 uarh! associate 有联系的人；有关连人士；相联者；合伙人；联系人
NcAp_q?
4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k3t78Qg associate member 附属会员
D>!6,m2 associated body corporate 相联法人团体
R+~cl;#G6 associated company 相联公司；联属公司
07/L }b`P associated corporation 相联法团
0K-*WQ*#9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\@;\t7~ 公认会计师公会〔英国〕
'/I: ^ 9 Association of Futures Exchange Brokers 香港期货经纪协会
n6(.{ M; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^o !O)D-q association of underwriters 承保人组织
U5] pi +r assumption of control 接管
*E~VKx1 assurance 担保；保险；转易；转易书
WpLZQ6wH assurance of interest 权益的转易
u <n`x6gL at 19XX price 按一九ＸＸ年价格计算
Do]*JO)( at a discount 按赔价计算；按贴水价格计算；打折扣
f N
"tA at a premium 按溢价计算；按升水价格计算
P &)1Rka at call 通知付款；按通知
-OYDe@Wb] at constant market price 按固定市价计算
nCKbgM' " at constant price 按固定价格计算
&|<xqt at cost 按成本计算
>l+E J3W at current market price 按当时市价计算；按现时市价计算
,b$2= JO'f at current price 按当时价格计算；按现时价格计算
T`9-VX;` at factor cost 按要素成本计算；按生产要素成本计算
TFepxF at money-of-the-day price 按付款当日价格计算
Xm4CKuU@ at or better 按指定或较佳价位〔买卖指令〕
9% IlW at par 按面值计算；平价
M-
0i7% at sight 见票即付
&-1./? at the close 按收市盘
==cd>03 () at the opening 按开市盘
L}j0a> =x4 attestation 见证；见证条款
M/*NM= -a at-the-money option 平价期权
cW``M.d'F attorney 受权人；受托代表人
w#^U45y1v attornment 新拥有人承认书
.!}hhiF,Z attributable profit 可归属利润
$iM=4
3W attributable share value 可归属股份价值
K"2|[ 5 Auckland Stock Exchange 奥克兰证券交易所
Uw<&Wm`' auction 拍卖
x>~p;z#VX auctioneer 拍卖商
~B$b)`* audit 审计；核数
ap}5ElMR Audit Commission 审计署
_ i E j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
gq5qRi`q 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〕
$A$@|]} p audit review 帐目审查
1IgHc.s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t?^9HP1b_ audited account 审计帐目；经审计的帐目
M_ ``'gw audited annual account 经审计的周年帐目
{ ?{U,& audited balance sheet 经审计的资产负债表
-n*;W9 auditor 核数师；核数主任；审计师
c0 WFlj9b auditor's certificate 核数师证明书；审计师证明书
y@wF_WX2 auditor's report 核数师报告；审计师报告
Bfd-:`Jk Aussie bond 澳元债券
j|e[s ? d austerity budget 紧缩预算
QT#6'>&7-b Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G*\h\ @ Australia All Ordinaries Index 澳洲所有普通股票指数
,kgF2K! Australian Dollar [AUD] 澳元
)uP[!LV[e Australian Options Market 澳大利亚期权市场
=w<v3 wWN4 Australian Securities Commission 澳洲证券事务监察委员会
_N3 }gFh> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*wi}>_\ Australian Stock Exchange 澳大利亚证券交易所
Q;nAPS Austrian Schilling [ATS] 奥地利先令
mo1
puU authentication 认证；鉴证
N*DhjEU)[ authority to purchase 委托购买证；委购书
+ySY>`1k~ authorization 认可；核准；授权；授权书
Y~n` ~( authorization by direction 指示授权
s%;<O:x8o authorization by instruction 指令授权
@<_`2eW'/R authorization by warrant 令状授权
= z:U ~D authorization of unit trust 单位信托的认可
Q1>zg, r authorized agent 指定代理人
AH.9A_dG authorized capital 法定资本
wUi(3g|A authorized clerk 出市员
U '[?9/T authorized dealer 认可交易商
! ;>(i e\ authorized financial institution 认可财务机构
{aN(d3c authorized fund 认可基金
)%du@a8 authorized fund house 获授权的基金公司；认可基金公司
#1$}S=8*f authorized institution 认可机构
ykq'g | authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.V%*{eHLL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>kd M:MK authorized insurer 获授权保险人；获认可承保人
OR+A_:c.D authorized investment 特准投资项目
C]`eH *z~8 authorized person 获授权人
/ hdf{4 authorized representative 获授权代表
4FA|[ An authorized share capital 法定股本
[V@yRWI automated quotation system 自动报价系统
"E*8h/4u Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}sMW3'V 自动交易系统〔香港期货交易所有限公司〕
i#,1 i VSG automatic adjustment mechanism 自动调整机制
Q2C)tVK+ automatic adjustment system 自动调整系统
/BH.>R4`A Automatic Clearing House 自动票据交换所
w1B< 0'# automatic exchange rates accumulation system 自动化汇率累集系统
FsCwF&/q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zj]b&In6; automatic teller machine [ATM] 自动柜员机
> zL |8f autopay 自动转帐
7unA"9=[4V available assets 可用资产
\iMyo available fiscal reserve 现存财政储备
E!aq?`-'! available profit 可用利润
F(CRq`
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W._G0b4} average 平均；平均数；海损
= cfm= + average basic salary 平均基本薪金
Vdvx"s[`m average consumer expenditure 平均消费开支；一般消费开支
w)S; J,Hv average cost 平均成本
/BzA(Ic/ average cost of land production 增辟土地平均成本
(Cj,\r average daily turnover 平均每日成交额
6MrKi|'X@ average daily wage rate 平均每日工资率
Mr 6E/7g% average expenditure pattern 平均开支模式
C<h e4n. average growth rate 平均增长率
K[ ?R[ average net fixed assets 固定资产平均净值
KC Xw n average of relatives 相对价格平均数
R!{7OkC average price 平均价格
f]}}yBte` average propensity to consume 平均消费倾向；一般消费倾向
GqjO>v fy average propensity to save 平均储蓄倾向；一般储蓄倾向
ZBj6KqfST% average rate 平均率
Js}tZ\+P75 average revenue 平均收入；平均收益
Ea`OT+#h(* average stock 平均库存；平均存货
i
X/tt average yearly rent 平均年租
",W f uz avoidance of double taxation 避免双重课税
Pi%tsKk% avoidance of tax 避税
