A:
Hw toa, A share Ａ股；甲类股份
~IPA TG abatement of tax 减税；减扣免税额
S6C D K: ABN AMRO Bank N.V. 荷兰银行
P MX'vA` above-the-line expenditure 线上项目支出；经常预算支出
2P${ 5WT above-the-line receipt 线上项目收入；经常预算收入
! ,{N>{I ABSA Asia Limited 南非联合亚洲有限公司
Oiqc]4TL absolute change 绝对数值变更
&~x |w6M]J absolute expenditure 实际开支
xRO9o3 absolute guideline figure 绝对准则数字
Os].
IL$ absolute interest 绝对权益
44 w
"U%+ absolute order of discharge 绝对破产解除令
W5()A,R absolute profit margin 绝对利润幅度
WX`wz>KK^ absolute value 实值；绝对值
%&lwp absolutely vested interest 绝对既得权益
F9tWJJ Usr absorbed cost 已吸收成本；已分摊成本
53.jx38xS absorption 吸收；分摊；合并
T-lP=KF = absorption rate 吸收率；摊配率；分摊率
Uq x@9z( ACB Finance Limited 亚洲商业财务有限公司
BZKg:;9 acceptable form of reciprocity 合理的互惠条件
^y93h8\y acceptable rate 适当利率；适当汇率
s &CK acceptance agreement 承兑协议
0"N4WH O acceptance for honour 参加承兑
u-bgk(u acceptor 承兑人；接受人；受票人
+afkpvj8 acceptor for honour 参加承兑人
w@YP G{"j accident insurance 意外保险
Q,tjODc6n Accident Insurance Association of Hong Kong 香港意外保险公会
/QCg E ~ accident insurance scheme 意外保险计划
aI}htb{m` accident year basis 意外年度基准
FP Z@ 6 accommodation 通融；贷款
@at*E%T[ accommodation bill 通融票据；空头票据
" (~fl<; accommodation party 汇票代发人
OwgPgrV account balance 帐户余额；帐户结余
D vN0h(? account book 帐簿
paYS< 8In account collected in advance 预收款项
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|B-? account current book 往来帐簿
_5p]Arg?}& account of after-acquired property 事后取得的财产报告
E@l@f account of defaulter 拖欠帐目
n:?a=xY account payable 应付帐款
&uV|Ie8@q account payee only [A/C payee only] 只可转帐；存入收款人帐户
jROh3kq account receivable 应收帐款
cg_tJ^vrY account receivable report 应收帐款报表
^vzXT>t-M account statement 结单；帐单；会计财务报表
o/ vD]Fs account title 帐户名称；会计科目
P]2 /}\f accountant's report 会计师报告
aW;)-0+ Accountant's Report Rules 会计师报告规则
t-iQaobF accounting and auditing procedure 会计与审计程序；会计与核数程序
_`laP5~ Accounting Arrangements 《会计安排》
hv#LKyp% accounting basis 会计基础
^)$T` accounting by Official Receiver 破产管理署署长呈交的帐目
vfVF^
WOd Accounting Circular 《会计通告》
)7AjRtb!/ accounting class 会计类别
_W,?_"[R= accounting date 记帐日期；会计结算日期
. lI.I accounting for money 款项核算
nJ1<8 p Accounting Officer 会计主任
F4~O-g.< accounting period 会计报告期；会计期
h CV(O2jL accounting policy 会计政策；会计方针
p_fsEY accounting practice 会计惯例
LJ 9#!r@H accounting principle 会计准则
=+<DNW@% accounting record 会计记录
Wh "xt: accounting report 会计报告
OMa b! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
up~p_{x)Q Accounting Society of China 中国会计学会
&sXk!!85: accounting statement 会计报表
&t'P>6) accounting system 会计制度；会计系统
Ly1t'{"7 accounting transaction 会计事项；帐务交易
qjf4G[]! accounting treatment 会计处理
(9] =;) accounting year 会计年度
B < HD accretion 增值；添加
QYAt)Ik9q accrual 应计项目；应累算数目
|h(( SreO accrual basis 应计制；权责发生制
|uRYejj#j accrual basis accounting 应计制会计；权责发生制会计
O\@0o|NM accrue 应累算；应计
3cNr~`7 accrued benefit 应累算利益
o_ixdnc accrued charges 应计费用
+4 D#Ht 7 accrued cumulative preference share dividend 应累算的累积优先股股息
\TYH7wXDP accrued expenses 应累算费用
Cs,t:ajP accrued interest payable 应付利息；应计未付利息
,ob)6P^rw accrued interest receivable 应收利息；应计未收利息
Q %V530
P; accrued right 累算权益
u2 U+uD@yA accruing profit 应累算的利润
wNh\pWA accumulated fiscal reserve 累积财政储备
]*{tno accumulated profit 累积利润；滚存溢利
' X_%m~}N accumulated reserve 累积储备
=;?Maexp3$ accumulation of surplus income 累积收益盈余
x51 xY$M acquired assets 既得资产
=jU#0FAO acquisition 收购；购置；取得
q _:7uQ acquisition cost 购置成本
/q"8s j/ acquisition expenses 购置费用
)G#O# Yy acquisition of 100% interest 收购全部股权
E-?JHJloU acquisition of control 取得控制权
>bO}sx1? acquisition of fixed assets 购置固定资产
g\a q#QV acquisition of shell “买壳”
1nE`Wmo.2 acquisition price 收购价
_sCzee&uQ act of God 天灾
C3K")BO! acting partner 执事合伙人
7|)K! active market 买卖活跃的市场；交投畅旺的市场；旺市
C}:_&^DQ active partner 积极参与的合伙人
i[vOpg]J active trading 交投活跃
Dd)L~`k{) actual circulation 实际流通
NnY+=#j7L actual cost 实际成本
O tR actual expenditure 实际开支；实际支出
T{F
' Y% actual income 实际入息；实际收入；实际收益
U-q:Y-h actual market 现货市场
5j5} c`: actual price 现货价；实际价格
Wr4Ob*2iD actual profit 实际利润
8J2U UVA`1 actual quotation 实盘；实际价位；实际报价
/86PqKU(P actual year basis 按实际年度计算
1f2*S$[*L actuals 实货
i | *r/ actuarial investigation 精算调查
& Z7 NF| actuarial principle 精算原则
!Bhs8eGr3 actuarial report 精算师报告
#[~f 6s9D Actuarial Society of Hong Kong 香港精算学会
-{$L`{|G actuarial valuation 精算师估值
, mt=)Ac actuary 精算师
9t&m\J
>8; ad referendum agreement 暂定协议；有待覆核的协定
Z .U8d( ad valorem duty 从价税；按值征税
; W@ ad valorem duty system 从价税制
g'.(te | ad valorem fee 从价费
-&np/tEu& ad valorem tariff 从价关税
(.g?|c additional allowance 额外免税额
OX{2@+f# additional amount for unexpired risk 未过期风险的额外款额
(;++a9G K additional assessable profit 补加应评税利润
Q\2~^w1V additional assessment 补加评税
*k;%H'2g{} additional commitment 额外承担
G"*ch$: additional commitment vote 额外承担拨款
}#` -mRaU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L: UPS&) additional dependent parent allowance 供养父母额外免税额
V_=7q=9mV additional provision 额外拨款
{6;S= 9E\ additional stamp duty 附加印花税
"!PN + gB additional tax 补加税罚款；补加税款
tI+P&L" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)"Dl,Fig:/ adjudged bankrupt 被裁定破产
5
r&n adjudicated bankrupt 裁定破产人
VCv FCyAz adjudication fee 裁定费；评定印花税额手续费；评估契据费
$HFimU,V=0 adjudication of bankruptcy 裁定破产；宣告破产
[CG*o>n&| adjudication of insolvency 裁定无力偿还债务
cdD?QnZ adjusted actual 经调整的实数；调整后的实数
Uc]s WcR adjusted current assets 经调整的流动资产；调整后的流动资产
9Cq" Szs adjusted figure 经调整的数字；调整后的数额
lXu6=r adjusted liabilities 经调整的负债；调整后的负债
tS3{y*yi adjusted loss 经调整的亏损；调整后的亏损
>8w=Vlp 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
- D^v:aC adjusted profit 经调整的利润；调整后的利润
91} kBj adjusted surplus 经调整的盈余额；调整后的盈余额
SG-Xgr@ adjusted value 经调整的价值；调整后的价值
'/<f'R^ adjustment 调整；修订；理算〔保险〕
HH7Bg0=( adjustment centre 调剂中心
<U2Un 0T adjustment lag 调整过程的时间差距；调整时差
f^@ D uI adjustment mechanism 调整机制
70T{tB adjustment of loss 亏损调整
b%UbTb, adjustment process 调整过程；调整程序
n4DK LAl adjustment range 调整幅度
7;Vq r$9) administered exchange rate 受管制汇率
7D\:i1~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}+GIrEDId administration expenses 行政费用
7tU=5@M9D administration fee 手续费；行政费
G!5~`v administration in bankruptcy 破产管理
3KN})*1 administration order 遗产管理令
>
ZKHjw administrator 管理人；遗产管理人
c"`CvQO64 administrator of the estate 遗产管理人
L(_bf/ @3 admission of debt 债项承认书
)~ghb"K admission of proof 接纳债权证明
?m :,hI advance 放贷款项；垫付款项；预支款项；预付款项
t4r%EP|Zt advance account 暂支帐目；预付款帐户
7uxUqM advance compensation 预付补偿金
\EQCR[7qu7 advance from shareholder 股东垫款
'qiDh[ATa advance pending reimbursement 预支以待日后付还
Tu_4kUCR!f advanced economy 先进经济体系
)LjW=; (b advancement 预付；预付财产
[F}_Ime advances warrant 垫款令
E}8wnrxf advancing 贷出
]seOc],4 adverse balance 逆差
i6 $q1* adverse exchange 逆汇
{# Vp`ji advertisement addressed to shareholders 在报章刊登的致股东通告
zF#:Uc`C5U advice for collection 托收通知书
"aJf W advice of drawing 提款通知书；汇票通知书
t-VU&.Y advice of payment 付款通知
ux si+vkI Advisory Committee [Securities and Futures Commission]
G?5Vj_n 谘询委员会〔证券及期货事务监察委员会〕
]T1\gv1 ~ Advisory Committee on Diversification 经济多元化谘询委员会
&v g[k#5 affidavit 誓章；遗产申报誓章
F`RPXY`ux affidavit of no receipt 述明无收款的誓章
Wr;9Mz&{ affiliate 联号；联营公司；附属公司
_j}jh[M
affiliated company 附属公司；联号；联营公司
/DoSU>%hK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1Y(NxC0P=g affordability 负担能力
F$te 5 ` a African Development Bank [AfDB] 非洲开发银行
W|AK"vf after-acquired property 事后取得的财产
0vrx5E! after-hours dealing 市后交易
DW0N}>Gp* after-tax profit 税后盈利；税后利润；税后溢利
o&:'MwU agency agreement 代理协议
Ln"D .gpq agency expenses 代理机构的开支
/x w}]Fa5 agency fee 代理费
VhLS*YiSY Agency Law 《代理法》
*dPG[ } agent 代理人；承销人
QH gkfo agent of company 公司代理人
(e _ l1O? agent's fee 代理人费；经纪费
^!*nhs% aggregate 总计；总数；总体数字
k B-]SD# aggregate amount 总款额；总额
.0?A0D?sP aggregate assets and liabilities 总体资产与负债
{B7${AE aggregate at constant price 按固定价格计算的总体数字
K7=> o*p aggregate demand 总需求
~+CEek aggregate gross position 总持仓量
fRomP -S aggregate limit 总限额
bO+]1nZ. aggregate of salaries tax 合计薪俸税
,C}s8|@ k aggregate performance 总体表现；总体业绩
i 2l/y,UX aggregate supply 总体供应
$tB `dDj aggregate surplus 总盈余
;2[ o>73F aggregate total 整体总额
hkl9 EVO) aggregate value 总值；合计价值
HJjx!7h aggregated basis 合计基准
=;~*YD(%/ aggregated net chargeable income 合计应课税入息实额
#R*7y% cO aggregation 合并计算；合计；总和
?(Ytc) aggregation of incomes of husband and wife 夫妇入息合并计算
=+w!fy aggregation of property 财产的总和
(Q}ByX agio 差价；贴水
}j;G `mV2 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》
aI_[h
v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"2z&9`VIY 《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》
a7n`(}?Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7[ZoUWx 《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》
n.OsmCR N; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9NeHN@D) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y@ X>ejk" agreement for a settlement 授产协议
bkFO4OZd agreement for assignment 转让协议
N^f_hL|:9 agreement for sale 售卖协议；买卖协议
U <I]_] agreement for sale and purchase 买卖协议
rVZ l v3 agreement for the payment of interest 支付利息协议
tP4z#0r2 agreement for the repayment of money 还款协议
9xaieR agreement of reinsurance 再保险协议
REWW(.3o Agricultural Bank of China 中国农业银行
;L[N.ZY! air passenger departure tax 飞机乘客离境税
[,sm]/Xlc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jr/IU=u*v airport tax 机场税
"P
yG;N!W alcohol duty 酒精税
wWQt alienation 让与；让渡；转让
vOo-jUKs alimony 生活费；赡养费
NK6 ~qWsu All Ordinaries Index [AOI] 所有普通股指数
<RuLIu all risks 全险；综合险
6k`O All Sales Record for Stock Market 《股票市场成交报告》
[C{oj*"c] Allied Capital Resources Limited 新联财务有限公司
3 L:SJskYR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mwO9`AU; allocation letter 拨款信件
yb!/DaCd allocation of fund 分配款项；预留款项
sq{=TB{ allocation of profit 利润分配；溢利分配
WOi+y allocation warrant 拨款令
/Xl(>^|& allotment 分配；配股
Pye/o allotment notice 股份配售通知；配股通知
rqz48~\lJ allotment of shares 股份分配
zE+^WeH| allowable 可获宽免；免税的
=rA]kGx allowable business loss 可扣除的营业亏损
9D]bCi\ allowable expenses 可扣税的支出
S4VM(~,o allowance 免税额；津贴；备抵；准备金
l'7' G$v allowance for debts 债项的免税额
uc aa; zj allowance for depreciation by wear and tear 耗损折旧免税额
>~jl0!2z@ allowance for funeral expenses 殡殓费的免税额
X3'd~!a) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iX- .mq$ allowance for repairs and outgoings 修葺及支出方面的免税额
ai"N;1/1O| allowance to debtor 给债务人的津贴
8Y [4J XUK alteration of capital 资本更改
;:/C.%d
alternate trustee 候补受托人
zMh`Uqid amalgamation 合并
Rk#p zD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jH k.]4&0 ambit of charges 征税范围；收费范围
sKC(xO@L;` amended valuation 经修订的估值
E] W
: American Commodities Exchange 美国商品交易所
~d-Q3n?zR American Express Bank Limited 美国运通银行
F},kfCFF American Stock Exchange 美国证券交易所
r4Xaa< amortization 摊销
E+cx 8( amount due from banks 存放银行同业的款项
8>`8p0I$+
amount due from banks abroad 存放海外银行同业的款项
\%_sL#? amount due from holding companies 控股公司欠款
b%7zu}F amount due from local banks 存放本港银行同业的款项
b 9VI(s> amount due to banks 银行同业的存款
}Z)YK}_1 amount due to banks abroad 海外银行同业的存款
Q w)U amount due to holding companies 控股公司存款
w5=<}1`St amount due to local banks 本港银行同业的存款
Zn:]?%afdO amount due to outport banks 外埠银行同业的存款
kQ"Ax? b amount for note issue 发行纸币的款额
oiOu169] amount of bond 担保契据的款额
W&HxMi amount of consideration 代价款额
(_AU) amount of contribution 供款数额
z9w]{Zd_,d amount of indebtedness 负债款额
poy_?7G amount of principal of the loan 贷款本金额
Z Es^b amount of rates chargeable 应征差饷数额
m -0}Pe9L amount of share capital 股本额
: -$TD('F amount of sums assured 承保款额
sl`?9- _[ amount of variation 变动幅度
~( :$c3\ amount of vote 拨款数额
`aSbGMz amount payable 应付款额
b^A7R{G7 amount receivable 应收款额
2 S U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\+Y5b} analysis 分析
^UBzX;|p ancillary risk 附属风险
1n[wk'}qf4 annual account 周年帐目；周年帐目报表；年度决算；年结
a:s$[+'Y annual accounting date 年结日期
@ 6*eS+t\ annual allowance 每年免税额；年积金；年度津贴；年津
' pIC~ annual balance 年度余额
{LT2 ^gy= annual disposable income 每年可动用收入
f8-~&N/_R annual estimates 周年预算
,6ae='=d annual fee 年费
Fb ~h{ annual general meeting 周年大会
}\1V%c annual growth rate 年增率；每年增长率
Nz:p(X! annual long-term supplement 长期个案每年补助金
P!gY&>EU annual pensionable emolument 可供计算退休金的年薪
|@VhR(^O$ annual report 年报
Y. kc,~vYL Annual Report on the Consumer Price Index 《消费物价指数年报》
/#j)GlNp: annual return 周年报表；周年申报表；每年报税表格
\F)WUIK Annual Return Rules 《周年报表规则》
JOyM#g9-? annual review of consumer prices 每年消费物价回顾
%Vfr#j$= annual roll-forward basis 逐年延展方式
r{f$n annual salary 年薪
2OjU3z<J annual statement 年度报表；年度决算表
"]W, ,A- 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
>^SQrB annuitant 年金受益人
?rziKT5OOC annuity 年金
=i6k[ rg annuity contract 年金合约
$ago annuity on human life 人寿年金
fKO@Qx] antecedent debt 先前的债项
KN&|&51p} ante-dated cheque 倒填日期支票
goND S5 } anticipated expenditure 预期开支
bK{ V jXF anticipated net profit 预期纯利
&'X gf!x anticipated revenue 预期收入
Kd\d>&b anti-inflation measure 反通货膨胀措施
X9?0`6Li anti-inflationary stance 反通货膨胀立场
HY;kV6g{P apparent deficit 表面赤字
{asq[;] apparent financial solvency 表面偿债能力
PKd'lo apparent partner 表面合伙人
X{ :3UTBR application for personal assessment 个人入息课税申请书
,; Uf>8~ application of fund 资金应用
rr>6; application to release as liquidator and to destruct the books of accounts and documents
K5z<n0X ~ 申请免除清盘人职务及毁灭帐簿与文件
OTNI@jQ) appointed actuary 委任精算师
_Ud! tK *H appointed auditor 委任核数师；委任审计师
+pQ3bX appointed trustee 委任的受托人
A)&CI6( appointer 委任人
qpzyl~g:C apportioned pro rata 按比例分摊
M !X^2 apportionment 分配；分摊
(EH}lh }% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
- Rx;"J.H apportionment formula 分摊方程式
^}`24~|y apportionment of estate duty 遗产税的分摊
:ci D!Ly appraisal 估价；评估
-Ir>pY\! appreciable growth 可观增长
bDD29 appreciable impact 显着影响
E33WT{H&_' appreciable increase 可观增长
'T7Y5X80$j appreciation 增值；升值
UID `3X appreciation against other currencies 相对其他货币升值
wk'&n^_br appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d.
ZfK appreciation tax 增值税
L-zU%`1{M appropriation 拨款；拨用；拨付
$LcMG,8%_ appropriation account 拨款帐目
b1G6'~U - Appropriation Bill 拨款法案
= J]M#6N0 appropriation-in-aid system 补助拨款办法
9W-1P} e, approved assets 核准资产
i 1Kq (7 approved basket stock 认可一篮子证券
\GKR(~f approved budget 核准预算
1H -~+lf approved charitable donation 认可慈善捐款
}a#=c*+_ approved charitable institution 认可慈善机构
Sggl*V/q approved currency 核准货币；认可货币
w c\`2( approved estimates 核准预算
mHa~c(x approved estimates of expenditure 核准开支预算
-$49l approved overseas insurer 核准海外保险人
"<f?.l\+ approved overseas trust company 核准海外信托公司
~Q5]?ZNX approved pooled investment fund 核准汇集投资基金
[)il_3t approved provident fund scheme 认可公积金计划
J*m7
d 4^ approved provision 核准拨款
r%NzKPW' approved redeemable share 核准可赎回股份
) 1$H 7| approved regional stock 认可地区性证券
JIqg[Mao approved retirement scheme 认可退休金计划
K3h"oVn approved subordinated loan 核准附属贷款
L\!Oj5 arbitrage 套戥；套汇；套利
`u_k?)lK arbitrageur 套戥者；套汇者
aOQT-C[
O arbitrary amount 临时款项
keStK8 arrangement 措施；安排；协定
f1?%p)C arrears 欠款
8VuLL<\| arrears of pay 欠付薪酬
0k4XVd+Nv arrears of revenue 逾期未收税款；逾期未收的帐项
[k&7 h, articles of association 组织章程；组织细则；组织章程细则
w,_LC) 9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O[z6W. ascertainment of profit 确定利润
}:QoY Nq "Asia Clear" “亚洲结算系统”
>/NegJh'F} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.~T I%&# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NG2 3 Asian Development Fund [ADF] 亚洲发展基金
W|(<z'S Asian dollar bond 亚洲美元债券
D&pX0 Asian dollar market 亚洲美元市场
*SlWA)9 Y Asian dollar rate 亚洲美元利率
D - O{/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(cV1Pmn Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-Owb@Nw
asked price 沽盘；喊价；索价；卖方报价
7Jd&9&O U assessable income 应评税入息
lHHx D assessable loss 应评税亏损
t< RPDQ> assessable profit 应评税利润
Kaaz,C.$^ assessable value 应评税值
A
PrrUo assessed profit 估定利润
rq\<zx]au assessed value 经评估价值
Wg<o %6` assessment 评税；评定；估价；评税单
P0U&+^W"9 assessment number 评税编号；估价编号
4ElS_u^cP7 assessment of additional tax 补加税评税
C~'.3Q 6 assessment of performance 业绩评估；实绩评价
&J D^\+7U: Assessor 评税主任
c%&*yR asset price bubbles 资产价格泡沫
)@! T_# asset-backed securities 具资产保证的证券
Z&= Oe^ assets accretion 资产增值
}mI0D >n assets and liabilities 资产与负债
>6IUle>z assets betterment statement 资产递增表；资产改进表
51* [Ibx assets lending 实物放款；有抵押贷款
t2|0n o assets of the company passing on the death 死者去世时转移的公司资产
/gex0 w assets pledged as security for liabilities 用作负债抵押的资产
O7 yj< assets portfolio 资产投资组合
r=p^~tuyxr assets price 资产价格
AJ3Byb =. assets quality 资产质素
cIK4sOTJ& assets realization 资产变现
<7zz " R assets refinancing arrangement 资产再集资安排
%b~ND?nn- assets securitization 资产证券化
/zr)9LQY0 assets situated outside Hong Kong 在香港以外地方的资产
_a_T`fE&de assets stripping 削减资产；拆卖资产
;ZMIYFXRqh assets value 资产值
P{Q$(rOe assignee 承让人
*i!t& s assignment 转让；转让书；转让契
1u(n[<WtT_ assignment of interest 权益转让
{Z
Ld_VGW assignment of letters patent and trade mark 专利证书及商标转让
IGab~`c-[ assignment of property 物业转让；物业转让书
DJqJ6 z:' assignment right 转让权
zsR5"Vi= assignor 转让人
MmFtG- associate 有联系的人；有关连人士；相联者；合伙人；联系人
#&?}h)Jr' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4r86@^c* associate member 附属会员
_'^_9u G associated body corporate 相联法人团体
g _?Q3 associated company 相联公司；联属公司
)n[=)"rf associated corporation 相联法团
D btkWq% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6\ .LG4@LO 公认会计师公会〔英国〕
\'|t>|zhp Association of Futures Exchange Brokers 香港期货经纪协会
n-,mC /4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&qIdT;^=I association of underwriters 承保人组织
fKtlfQG assumption of control 接管
V N$7r assurance 担保；保险；转易；转易书
YkFERIa076 assurance of interest 权益的转易
,p! IFS` at 19XX price 按一九ＸＸ年价格计算
&l4kwds R at a discount 按赔价计算；按贴水价格计算；打折扣
L :Mjd47L at a premium 按溢价计算；按升水价格计算
-8d z`o} at call 通知付款；按通知
+rhBC
V at constant market price 按固定市价计算
5fz
K*[B at constant price 按固定价格计算
AsvH@\\ at cost 按成本计算
AVfF<E/ at current market price 按当时市价计算；按现时市价计算
F
IB)cpo at current price 按当时价格计算；按现时价格计算
Y]5MM:mI at factor cost 按要素成本计算；按生产要素成本计算
`)MKCw$e at money-of-the-day price 按付款当日价格计算
fvV "H{V, at or better 按指定或较佳价位〔买卖指令〕
>;VZB/ d at par 按面值计算；平价
#q-fRZ:P at sight 见票即付
TefPxvd at the close 按收市盘
)HvB ceN at the opening 按开市盘
h-SKw=n attestation 见证；见证条款
6Tc! =lk at-the-money option 平价期权
;vbM C74J# attorney 受权人；受托代表人
SMfa(+V I attornment 新拥有人承认书
A5]yC\*zt attributable profit 可归属利润
iOL/u)
attributable share value 可归属股份价值
,) aUp4* Auckland Stock Exchange 奥克兰证券交易所
koE]\B2A6 auction 拍卖
d>Nh<PqH6 auctioneer 拍卖商
>+>N/`BG audit 审计；核数
%?[0G,JG Audit Commission 审计署
m`]d`%Ex Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o02G:!gB 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〕
1'8-+ ?r audit review 帐目审查
mgM"u94-] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m}S }fH( audited account 审计帐目；经审计的帐目
mZuLwd$0 audited annual account 经审计的周年帐目
e"*ho[ audited balance sheet 经审计的资产负债表
dJdOh#8+Xi auditor 核数师；核数主任；审计师
Lw1[)Vk}E auditor's certificate 核数师证明书；审计师证明书
"CREls, auditor's report 核数师报告；审计师报告
Xs'qwL~{` Aussie bond 澳元债券
>$)~B 4 austerity budget 紧缩预算
=^_a2_B Bl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G2+ gEg Australia All Ordinaries Index 澳洲所有普通股票指数
zE?dQD^OD Australian Dollar [AUD] 澳元
2v#gCou Australian Options Market 澳大利亚期权市场
q:iu
hI$~G Australian Securities Commission 澳洲证券事务监察委员会
UnE gsf N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!41"`D!1 Australian Stock Exchange 澳大利亚证券交易所
9 wO 2`e ) Austrian Schilling [ATS] 奥地利先令
Z+[W@ 5q authentication 认证；鉴证
Pf?15POg&B authority to purchase 委托购买证；委购书
4 ?[1JN> authorization 认可；核准；授权；授权书
Kc#1H|'2N authorization by direction 指示授权
3f~znO authorization by instruction 指令授权
2iOYC0`! authorization by warrant 令状授权
/^bU8E&^M authorization of unit trust 单位信托的认可
n[# **s authorized agent 指定代理人
)UVe kkq>Q authorized capital 法定资本
i->G {_gH authorized clerk 出市员
I:YgKs)[ authorized dealer 认可交易商
#v9+9X`1L authorized financial institution 认可财务机构
=qL^#h83y authorized fund 认可基金
2~B5?(g authorized fund house 获授权的基金公司；认可基金公司
ugTnz$ authorized institution 认可机构
\=x S?( v! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RZ ?SiwE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
h (4\k?C5 authorized insurer 获授权保险人；获认可承保人
jpoNTl' authorized investment 特准投资项目
rls{~ZRl authorized person 获授权人
Mm9* $g!R authorized representative 获授权代表
XV`8Vb authorized share capital 法定股本
;d]vAj automated quotation system 自动报价系统
yF |+oTp Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hJz]N$@W 自动交易系统〔香港期货交易所有限公司〕
OK47Q{.gh automatic adjustment mechanism 自动调整机制
/q'-.-bo automatic adjustment system 自动调整系统
)e6sg]# Automatic Clearing House 自动票据交换所
*~b~y7C automatic exchange rates accumulation system 自动化汇率累集系统
{MDM= ;WP_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]#G1
]U automatic teller machine [ATM] 自动柜员机
0[N1SY\lj autopay 自动转帐
=En1?3? available assets 可用资产
_9R j, available fiscal reserve 现存财政储备
R\/tKZJjb available profit 可用利润
_ 5$L`& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
crSqbL average 平均；平均数；海损
3*(><<ZC average basic salary 平均基本薪金
yx ;K&> average consumer expenditure 平均消费开支；一般消费开支
$d,{I8d average cost 平均成本
s'IB{lJ9 average cost of land production 增辟土地平均成本
l
m(mY$B*_ average daily turnover 平均每日成交额
kf9]nIo average daily wage rate 平均每日工资率
imhE=6{ average expenditure pattern 平均开支模式
l0g+OMt average growth rate 平均增长率
bT|-G2g7Z average net fixed assets 固定资产平均净值
vGI)c&C> average of relatives 相对价格平均数
=wD&hDn4 average price 平均价格
yT='V1 average propensity to consume 平均消费倾向；一般消费倾向
>Ad`_g6Wew average propensity to save 平均储蓄倾向；一般储蓄倾向
,Ik~E&Ku2' average rate 平均率
pE X Q average revenue 平均收入；平均收益
F}1._I`- average stock 平均库存；平均存货
v#: ?: < average yearly rent 平均年租
hb)C" q= avoidance of double taxation 避免双重课税
% [azMlp< avoidance of tax 避税
