A:
+|+fDQI A share Ａ股；甲类股份
&.z-itiV abatement of tax 减税；减扣免税额
*"F*6+}w" ABN AMRO Bank N.V. 荷兰银行
h<?I?ZR0$ above-the-line expenditure 线上项目支出；经常预算支出
"FGgem%9 above-the-line receipt 线上项目收入；经常预算收入
_h=h43'3 ABSA Asia Limited 南非联合亚洲有限公司
s:,fXg25J absolute change 绝对数值变更
d@cyQ FX absolute expenditure 实际开支
3)&rj 7 absolute guideline figure 绝对准则数字
i
^N }avO absolute interest 绝对权益
Ly , ]; absolute order of discharge 绝对破产解除令
{O!; cI~ absolute profit margin 绝对利润幅度
^dxy%*Z/ absolute value 实值；绝对值
Kb5} M/8 absolutely vested interest 绝对既得权益
"4smW>f:% absorbed cost 已吸收成本；已分摊成本
e 1bV& absorption 吸收；分摊；合并
o 0b\<} absorption rate 吸收率；摊配率；分摊率
@N> rOA ACB Finance Limited 亚洲商业财务有限公司
2e ~RM2PQ acceptable form of reciprocity 合理的互惠条件
jl]p e 7- acceptable rate 适当利率；适当汇率
A C fhy[, acceptance agreement 承兑协议
B1i'Mzm-4 acceptance for honour 参加承兑
\[+':o`LH acceptor 承兑人；接受人；受票人
436SIh acceptor for honour 参加承兑人
#vBSg accident insurance 意外保险
7A<}JaE!, Accident Insurance Association of Hong Kong 香港意外保险公会
)0;O<G] d accident insurance scheme 意外保险计划
pAN$c " accident year basis 意外年度基准
I] m&h! accommodation 通融；贷款
/ dX,]OFm accommodation bill 通融票据；空头票据
|? '
gT" # accommodation party 汇票代发人
vl%Pg !l account balance 帐户余额；帐户结余
^MT20pL account book 帐簿
Dn~t _ n account collected in advance 预收款项
=PL y^% account current book 往来帐簿
;4oKF7]
account of after-acquired property 事后取得的财产报告
a,M/i&.e` account of defaulter 拖欠帐目
!a5e{QG0 account payable 应付帐款
E*9W'e~= account payee only [A/C payee only] 只可转帐；存入收款人帐户
;Oqbfl#% account receivable 应收帐款
1 EV0Y]T1 account receivable report 应收帐款报表
Dp@m"_1`+ account statement 结单；帐单；会计财务报表
a5@lWpQsV account title 帐户名称；会计科目
>6;RTN/P2 accountant's report 会计师报告
cetlr Accountant's Report Rules 会计师报告规则
}LZz"b<aw accounting and auditing procedure 会计与审计程序；会计与核数程序
0b,{4DOD Accounting Arrangements 《会计安排》
:KRe==/ accounting basis 会计基础
63i&e/pv accounting by Official Receiver 破产管理署署长呈交的帐目
9B3}LVg\ Accounting Circular 《会计通告》
DshRH>7s8 accounting class 会计类别
E@="n<uS accounting date 记帐日期；会计结算日期
wLQM]$O accounting for money 款项核算
(%M:=zm Accounting Officer 会计主任
9 & Od7Cn
accounting period 会计报告期；会计期
/dVcNo3" accounting policy 会计政策；会计方针
D%'rq accounting practice 会计惯例
#M[C q= 2 accounting principle 会计准则
*K=me/
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jLul:*
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u/?;J1 z: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
< *{(> Accounting Society of China 中国会计学会
-f(< 2i accounting statement 会计报表
gBd~:ZUa accounting system 会计制度；会计系统
_Nbh Wv accounting transaction 会计事项；帐务交易
|qibO \_ accounting treatment 会计处理
V3 \} ]5 accounting year 会计年度
FC8=
ru accretion 增值；添加
A )^A2xZQ accrual 应计项目；应累算数目
?[O Sy.6 accrual basis 应计制；权责发生制
><;.vP accrual basis accounting 应计制会计；权责发生制会计
QlxlT $o} accrue 应累算；应计
FC YZ9L5uF accrued benefit 应累算利益
YwB\kN accrued charges 应计费用
t4iV[xl3F accrued cumulative preference share dividend 应累算的累积优先股股息
RveMz$Yy accrued expenses 应累算费用
lG X_5R accrued interest payable 应付利息；应计未付利息
v[?eL0Z accrued interest receivable 应收利息；应计未收利息
FEg&EYI
accrued right 累算权益
s8kkf5bu accruing profit 应累算的利润
z* :.maq accumulated fiscal reserve 累积财政储备
Bk1gE(( accumulated profit 累积利润；滚存溢利
%5bN@X D accumulated reserve 累积储备
]p~,C*UH0 accumulation of surplus income 累积收益盈余
&T-udgR9 acquired assets 既得资产
m=I A/HOR^ acquisition 收购；购置；取得
\RTX fe-` acquisition cost 购置成本
W;wu2 ' acquisition expenses 购置费用
a,p7l$kK acquisition of 100% interest 收购全部股权
ch}( v'xv( acquisition of control 取得控制权
*
@j#13. acquisition of fixed assets 购置固定资产
nr{ }yQ u acquisition of shell “买壳”
K fNR)
acquisition price 收购价
s^AZ)k~J( act of God 天灾
?Wp{tB9N0 acting partner 执事合伙人
noNL.%I active market 买卖活跃的市场；交投畅旺的市场；旺市
~7=w,+ active partner 积极参与的合伙人
D cL x [C active trading 交投活跃
C[(Exe actual circulation 实际流通
uI[lrMQYa actual cost 实际成本
IqONDde p9 actual expenditure 实际开支；实际支出
o//PlG~ actual income 实际入息；实际收入；实际收益
T k>N4yq actual market 现货市场
jvos)$;L- actual price 现货价；实际价格
C0 Ti9 actual profit 实际利润
9Fxz9_ i actual quotation 实盘；实际价位；实际报价
N vlG@^&S actual year basis 按实际年度计算
! .k actuals 实货
~x}=lK N actuarial investigation 精算调查
.:s**UiDR actuarial principle 精算原则
8/E?3a_g- actuarial report 精算师报告
Fop "m/ Actuarial Society of Hong Kong 香港精算学会
E%+1^
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l4Y}<j\; actuary 精算师
=zW. ~(c{ ad referendum agreement 暂定协议；有待覆核的协定
niN$!k+Jr ad valorem duty 从价税；按值征税
)Ikx0vDFQ ad valorem duty system 从价税制
=2[cpF] ad valorem fee 从价费
>U$,/_uMNW ad valorem tariff 从价关税
[ &FWR additional allowance 额外免税额
r &ex<(I{ additional amount for unexpired risk 未过期风险的额外款额
"%Eyb\V! additional assessable profit 补加应评税利润
v0} .!u>Ww additional assessment 补加评税
~A=Z/46*Z additional commitment 额外承担
;HaG-c</ additional commitment vote 额外承担拨款
O ijG@bI8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l*yJU3PW additional dependent parent allowance 供养父母额外免税额
L$FLQyDR additional provision 额外拨款
A5gdZZ'x additional stamp duty 附加印花税
C"ZCX6p+$ additional tax 补加税罚款；补加税款
eq\{*r"DCK Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&wZ:$ lK#o adjudged bankrupt 被裁定破产
p,9eZUGy adjudicated bankrupt 裁定破产人
fXYg % adjudication fee 裁定费；评定印花税额手续费；评估契据费
<%Re!y@OL adjudication of bankruptcy 裁定破产；宣告破产
s&$Zgf6Z adjudication of insolvency 裁定无力偿还债务
aOj5b>> adjusted actual 经调整的实数；调整后的实数
P
A9
]L adjusted current assets 经调整的流动资产；调整后的流动资产
U(=cGA.$ adjusted figure 经调整的数字；调整后的数额
S\jN:o#b adjusted liabilities 经调整的负债；调整后的负债
scUWI" adjusted loss 经调整的亏损；调整后的亏损
{N$G|bm]u< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
rm4j8~Ef adjusted profit 经调整的利润；调整后的利润
k^.9;FmQ adjusted surplus 经调整的盈余额；调整后的盈余额
'&}B "1 adjusted value 经调整的价值；调整后的价值
- K)P|'-?m adjustment 调整；修订；理算〔保险〕
g=:C/>g adjustment centre 调剂中心
,saf"Ed= adjustment lag 调整过程的时间差距；调整时差
D|n`9yv a adjustment mechanism 调整机制
C@L:m1fz adjustment of loss 亏损调整
?H3xE=<X adjustment process 调整过程；调整程序
"sRR:wzQu adjustment range 调整幅度
#s Ebu^ administered exchange rate 受管制汇率
LE!3'^Zq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i5*sG^<$H administration expenses 行政费用
@hWt.qO3s administration fee 手续费；行政费
{j
E}mzi administration in bankruptcy 破产管理
Y0U<l1(| administration order 遗产管理令
R28h%KN administrator 管理人；遗产管理人
Bf F$ administrator of the estate 遗产管理人
/cDla5eej admission of debt 债项承认书
` oYrW0Vm admission of proof 接纳债权证明
'
7>V4\" advance 放贷款项；垫付款项；预支款项；预付款项
*/RtN`dh advance account 暂支帐目；预付款帐户
P{)eZINlE advance compensation 预付补偿金
!T|X/B R advance from shareholder 股东垫款
(a1 s~ advance pending reimbursement 预支以待日后付还
70m}+R(` advanced economy 先进经济体系
y_8 8I:O advancement 预付；预付财产
qgU$0enSs advances warrant 垫款令
o$YL\ <qp advancing 贷出
r!etj3 adverse balance 逆差
9[B*CD | adverse exchange 逆汇
>9|/sH@W advertisement addressed to shareholders 在报章刊登的致股东通告
jzu1>*ok advice for collection 托收通知书
*A O/$K@Ma advice of drawing 提款通知书；汇票通知书
.t0Q>:}&b advice of payment 付款通知
ueYZM<], Advisory Committee [Securities and Futures Commission]
KaHjL&! 谘询委员会〔证券及期货事务监察委员会〕
b Y;ah;< Advisory Committee on Diversification 经济多元化谘询委员会
oO>mGl36H affidavit 誓章；遗产申报誓章
`hL 16S affidavit of no receipt 述明无收款的誓章
eEQ
4L\d affiliate 联号；联营公司；附属公司
3m ?3I2k affiliated company 附属公司；联号；联营公司
)}7rM6 hv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}S$]MY,* affordability 负担能力
Wgdij11e African Development Bank [AfDB] 非洲开发银行
j#0@%d after-acquired property 事后取得的财产
&B7X LO[ after-hours dealing 市后交易
q?{wRBVVB after-tax profit 税后盈利；税后利润；税后溢利
h{kAsd 8 G agency agreement 代理协议
Je+z\eT!5< agency expenses 代理机构的开支
k| nv[xY0 agency fee 代理费
c ++tk4 Agency Law 《代理法》
do%6P^ qA agent 代理人；承销人
2 |Hq[c=~ agent of company 公司代理人
9#.nNv*z3 agent's fee 代理人费；经纪费
a%sr*` aggregate 总计；总数；总体数字
ED @9,W0 aggregate amount 总款额；总额
^6|Q$]}Ok aggregate assets and liabilities 总体资产与负债
=ex71qj) aggregate at constant price 按固定价格计算的总体数字
/WB^h6qg aggregate demand 总需求
4l E
j/#} aggregate gross position 总持仓量
/e6 \F7 aggregate limit 总限额
X61]N^y aggregate of salaries tax 合计薪俸税
%X
O97 aggregate performance 总体表现；总体业绩
q3e %L aggregate supply 总体供应
! ,PG!Gnl aggregate surplus 总盈余
}^^X-_XT aggregate total 整体总额
0S; H`w_S aggregate value 总值；合计价值
AY{caM aggregated basis 合计基准
?x"<0k1g aggregated net chargeable income 合计应课税入息实额
HkD6aJ:kA! aggregation 合并计算；合计；总和
}i ./, aggregation of incomes of husband and wife 夫妇入息合并计算
NI \jGR. aggregation of property 财产的总和
,D3?N2mB agio 差价；贴水
mHUQtGAVQ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
, l#Ev{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G0|j 3y9$ 《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》
try'%0 }> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m49GCo k+ 《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》
`\P#TBM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?A;x%8} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u!];RHOp| agreement for a settlement 授产协议
1p<m>s=D=e agreement for assignment 转让协议
r%JJ 5Al.S agreement for sale 售卖协议；买卖协议
hdp;/Qz& agreement for sale and purchase 买卖协议
S.aSNH< agreement for the payment of interest 支付利息协议
34Q l7LQp[ agreement for the repayment of money 还款协议
KQj5o>} 6 agreement of reinsurance 再保险协议
*pCT34 '-- Agricultural Bank of China 中国农业银行
|[;9$Vn air passenger departure tax 飞机乘客离境税
+HQX]t:Y
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ua)ARi % airport tax 机场税
B)O{+avu alcohol duty 酒精税
(hS
j4Cp alienation 让与；让渡；转让
ds,NNN<HW alimony 生活费；赡养费
9sifc<z a All Ordinaries Index [AOI] 所有普通股指数
0{j] p^'< all risks 全险；综合险
u1xCn\ All Sales Record for Stock Market 《股票市场成交报告》
0~Z >}( Allied Capital Resources Limited 新联财务有限公司
Ro`9Ibqr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yf*^Y74 allocation letter 拨款信件
h W6og)x allocation of fund 分配款项；预留款项
+6-c<m| allocation of profit 利润分配；溢利分配
Fx*iAH\e allocation warrant 拨款令
+*]"Yo~]} allotment 分配；配股
D.9qxM"Z> allotment notice 股份配售通知；配股通知
W~z
2Q
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BMkN6 8q allowable 可获宽免；免税的
@r^a/] 5D allowable business loss 可扣除的营业亏损
9aFu 51 allowable expenses 可扣税的支出
$DeHo"mg7m allowance 免税额；津贴；备抵；准备金
8e:J{EG~ allowance for debts 债项的免税额
$ 014/IB allowance for depreciation by wear and tear 耗损折旧免税额
/-)\$T1d allowance for funeral expenses 殡殓费的免税额
*JDQaWzBd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P3UU~w+s allowance for repairs and outgoings 修葺及支出方面的免税额
f^b.~jXSR} allowance to debtor 给债务人的津贴
z'Atw"kA alteration of capital 资本更改
NKd}g alternate trustee 候补受托人
I !=ew | amalgamation 合并
'/%]B@! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zgXg-cr ambit of charges 征税范围；收费范围
(`\ DDJ[ amended valuation 经修订的估值
'hN_H}U American Commodities Exchange 美国商品交易所
mN?y\GB American Express Bank Limited 美国运通银行
|*ss`W7F,2 American Stock Exchange 美国证券交易所
6e0tA ()F amortization 摊销
Zvz Zs amount due from banks 存放银行同业的款项
Jw3VWc
]] amount due from banks abroad 存放海外银行同业的款项
AI0YK" c? amount due from holding companies 控股公司欠款
m r"b/oM{ amount due from local banks 存放本港银行同业的款项
hkB/
OJ amount due to banks 银行同业的存款
$5N % ! amount due to banks abroad 海外银行同业的存款
{Z0(V"Q amount due to holding companies 控股公司存款
#d2XVpO[0 amount due to local banks 本港银行同业的存款
Is1P,`*! amount due to outport banks 外埠银行同业的存款
^)oBa=jL4 amount for note issue 发行纸币的款额
Cp4 U`] amount of bond 担保契据的款额
i x2V?\ amount of consideration 代价款额
*;cvG ?V amount of contribution 供款数额
:}'5'oVG amount of indebtedness 负债款额
@6\Id7`Ea amount of principal of the loan 贷款本金额
KT$Za amount of rates chargeable 应征差饷数额
R8LJC]6Bh amount of share capital 股本额
_ )-t #Ve amount of sums assured 承保款额
fUj[E0yOF amount of variation 变动幅度
C+o1.#]JM amount of vote 拨款数额
n-zAkKM amount payable 应付款额
x7\b-EC amount receivable 应收款额
] !CMo+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O(x1Ja,& analysis 分析
;Z^\$v9? ancillary risk 附属风险
N~H! 6N W annual account 周年帐目；周年帐目报表；年度决算；年结
)E9[=4+*C$ annual accounting date 年结日期
UMtnb:ek annual allowance 每年免税额；年积金；年度津贴；年津
prtNfwJz1j annual balance 年度余额
m31l [ e annual disposable income 每年可动用收入
kNq>{dNR x annual estimates 周年预算
|H-%F? <{ annual fee 年费
b9nTg annual general meeting 周年大会
1eHU!{<fqm annual growth rate 年增率；每年增长率
[g )HoR=& annual long-term supplement 长期个案每年补助金
y7pwYRY annual pensionable emolument 可供计算退休金的年薪
Z~R7 G annual report 年报
]R%[cr Annual Report on the Consumer Price Index 《消费物价指数年报》
s0r::y O annual return 周年报表；周年申报表；每年报税表格
Ckd
j| Annual Return Rules 《周年报表规则》
\Lu a I annual review of consumer prices 每年消费物价回顾
^m0nInH annual roll-forward basis 逐年延展方式
\f~m6j$D_ annual salary 年薪
3dO~Na`S annual statement 年度报表；年度决算表
uoJ@Jt'j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
K0;ca qE^ annuitant 年金受益人
de7
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&/dYJv$[9 annuity contract 年金合约
mok94XuK ) annuity on human life 人寿年金
o3 b=) E antecedent debt 先前的债项
X1 DE ante-dated cheque 倒填日期支票
/q1k)4?E anticipated expenditure 预期开支
YV%y
KD anticipated net profit 预期纯利
eX`wQoV% anticipated revenue 预期收入
}2xgm 9j < anti-inflation measure 反通货膨胀措施
?D>%+rK8c anti-inflationary stance 反通货膨胀立场
`JQw]\f4> apparent deficit 表面赤字
i~Q nw-^B apparent financial solvency 表面偿债能力
M./1.k&@ apparent partner 表面合伙人
/{6&99SJcc application for personal assessment 个人入息课税申请书
y{>T['"@ application of fund 资金应用
l,fwF ua application to release as liquidator and to destruct the books of accounts and documents
u~rPqBT{d3 申请免除清盘人职务及毁灭帐簿与文件
Q|KD$2rB appointed actuary 委任精算师
/]U),LbN appointed auditor 委任核数师；委任审计师
{L'uuG\9U appointed trustee 委任的受托人
3~q#P appointer 委任人
/1@py~ZX apportioned pro rata 按比例分摊
h2jrO9 apportionment 分配；分摊
M!i ["($_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F s$mLa apportionment formula 分摊方程式
*@; bWUJ apportionment of estate duty 遗产税的分摊
GG &J appraisal 估价；评估
G*s5GG@Z. appreciable growth 可观增长
SI`ems{1>c appreciable impact 显着影响
H 0( .p'eN appreciable increase 可观增长
^O0trM>h- appreciation 增值；升值
@`mr|-Rp@ appreciation against other currencies 相对其他货币升值
pk8`suZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hZIbN9)8A appreciation tax 增值税
(usFT_ appropriation 拨款；拨用；拨付
Y{K N:|i.! appropriation account 拨款帐目
v[ ~ ~q Appropriation Bill 拨款法案
D :)HK D. appropriation-in-aid system 补助拨款办法
FPb4VJ|xm approved assets 核准资产
lvOM1I approved basket stock 认可一篮子证券
,_K y'B approved budget 核准预算
<) cJz approved charitable donation 认可慈善捐款
&?@gCVNO, approved charitable institution 认可慈善机构
[ L>mrHqG approved currency 核准货币；认可货币
Lbk Quq/d approved estimates 核准预算
(N6=+dNY approved estimates of expenditure 核准开支预算
C>A} e6o approved overseas insurer 核准海外保险人
8q]_> X approved overseas trust company 核准海外信托公司
^*G
UcQ$ approved pooled investment fund 核准汇集投资基金
bblEZ% approved provident fund scheme 认可公积金计划
t5CJG '!ql approved provision 核准拨款
$b U .6 approved redeemable share 核准可赎回股份
/&N\#;kK?b approved regional stock 认可地区性证券
GX+Gqj . approved retirement scheme 认可退休金计划
%)ri:Q q approved subordinated loan 核准附属贷款
XqLR2 d arbitrage 套戥；套汇；套利
,UYe OM2Ao arbitrageur 套戥者；套汇者
63`5A3rii arbitrary amount 临时款项
`#*` hH8 arrangement 措施；安排；协定
"M;[c 9 arrears 欠款
7aS%;EU arrears of pay 欠付薪酬
'2qbIYanh arrears of revenue 逾期未收税款；逾期未收的帐项
[_`<<!u>- articles of association 组织章程；组织细则；组织章程细则
AvVPPEryal Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v65]$%F? ascertainment of profit 确定利润
l Fp : F5 "Asia Clear" “亚洲结算系统”
XL/ V>`E@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FwE<_hq// Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v4qpE!W27~ Asian Development Fund [ADF] 亚洲发展基金
:x,dYJm Asian dollar bond 亚洲美元债券
dUQ )&Hv Asian dollar market 亚洲美元市场
Bx/)Sl@ Asian dollar rate 亚洲美元利率
e/uLBZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
} #q0K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DzbcLg%:W asked price 沽盘；喊价；索价；卖方报价
`z^50Vh| assessable income 应评税入息
!q~f;&rg assessable loss 应评税亏损
1! j ^ assessable profit 应评税利润
hzk4SOT( assessable value 应评税值
xyP 0haE assessed profit 估定利润
]n! oa assessed value 经评估价值
u+9)B 6O1 assessment 评税；评定；估价；评税单
6<% b}q9Mo assessment number 评税编号；估价编号
~Qd|. T assessment of additional tax 补加税评税
au E8 ^| assessment of performance 业绩评估；实绩评价
HBNX a Assessor 评税主任
HXN. ,[ asset price bubbles 资产价格泡沫
vA{DF{S 4 asset-backed securities 具资产保证的证券
}tW1\@
= assets accretion 资产增值
wE -y4V e assets and liabilities 资产与负债
G?^w
< assets betterment statement 资产递增表；资产改进表
z5_jx&^Z assets lending 实物放款；有抵押贷款
\j<aFOT( assets of the company passing on the death 死者去世时转移的公司资产
: sG/ assets pledged as security for liabilities 用作负债抵押的资产
l1.eAs5U assets portfolio 资产投资组合
\qDY0hIv t assets price 资产价格
a$EudD#+ assets quality 资产质素
r]'[qaP assets realization 资产变现
]5Q)mWF assets refinancing arrangement 资产再集资安排
CD.
XZA[ assets securitization 资产证券化
wHZ(=z/q assets situated outside Hong Kong 在香港以外地方的资产
E#A}2|7,g assets stripping 削减资产；拆卖资产
[s+FX5' K assets value 资产值
:j#zn~7 assignee 承让人
6FX]b 4 assignment 转让；转让书；转让契
(tF/2c Z k assignment of interest 权益转让
|kF"p~s assignment of letters patent and trade mark 专利证书及商标转让
5s%FHa assignment of property 物业转让；物业转让书
2J Wp 5 assignment right 转让权
R|k!w] assignor 转让人
&k`/jl;u associate 有联系的人；有关连人士；相联者；合伙人；联系人
)h]tKYx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f[*g8p associate member 附属会员
vl!o^_70 ( associated body corporate 相联法人团体
<O41 M\, associated company 相联公司；联属公司
Q O>)ug+ associated corporation 相联法团
_7R6%^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S"fq E% 公认会计师公会〔英国〕
R2qz>kyyB Association of Futures Exchange Brokers 香港期货经纪协会
uF{l`|b' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Pz|}[Cx- association of underwriters 承保人组织
3*F|`js" assumption of control 接管
RDeI l& assurance 担保；保险；转易；转易书
9%dO"t$-q assurance of interest 权益的转易
ZftucD|ZY/ at 19XX price 按一九ＸＸ年价格计算
^Ge|tBMoKE at a discount 按赔价计算；按贴水价格计算；打折扣
Sq5}v]k@& at a premium 按溢价计算；按升水价格计算
29W`L2L at call 通知付款；按通知
*CV I@:Q9 at constant market price 按固定市价计算
Snq0OxS[v at constant price 按固定价格计算
-aDBdZ;y at cost 按成本计算
a ~k* Gd( at current market price 按当时市价计算；按现时市价计算
l xP!WP at current price 按当时价格计算；按现时价格计算
{M23a
_t\ at factor cost 按要素成本计算；按生产要素成本计算
'N&s$XB, at money-of-the-day price 按付款当日价格计算
:4>LtfA at or better 按指定或较佳价位〔买卖指令〕
@sRb1+nn at par 按面值计算；平价
?i\$U'2*z3 at sight 见票即付
t4p-pH'9b at the close 按收市盘
"/x/]Qx2 at the opening 按开市盘
Of
nN attestation 见证；见证条款
m:g%5' qDZ at-the-money option 平价期权
m[w~h\FS attorney 受权人；受托代表人
9S?b &] attornment 新拥有人承认书
e63io0g> attributable profit 可归属利润
q#0y u"< attributable share value 可归属股份价值
xw*/8.Md6f Auckland Stock Exchange 奥克兰证券交易所
0a+U >S# auction 拍卖
C?rb}(m auctioneer 拍卖商
' ]sI U;h3 audit 审计；核数
aSeh?2n8 Audit Commission 审计署
HmV JkkksJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#b1/2=PA 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ai )?RF audit review 帐目审查
@iVEnb.' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZO \bCrk audited account 审计帐目；经审计的帐目
(DM8PtZg audited annual account 经审计的周年帐目
d 8z9_C- audited balance sheet 经审计的资产负债表
_2<k,Dl;RY auditor 核数师；核数主任；审计师
P!/:yW d auditor's certificate 核数师证明书；审计师证明书
UFE~6"t( auditor's report 核数师报告；审计师报告
?osYs<k \ Aussie bond 澳元债券
'fIG$tr9X austerity budget 紧缩预算
AV p"<Uv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?o(Y\YJf Australia All Ordinaries Index 澳洲所有普通股票指数
I -XkxDw Australian Dollar [AUD] 澳元
,`( Qs7)Xx Australian Options Market 澳大利亚期权市场
zENo2#{_N Australian Securities Commission 澳洲证券事务监察委员会
XE|" n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t Te:Oq Australian Stock Exchange 澳大利亚证券交易所
k") 3 R}mX Austrian Schilling [ATS] 奥地利先令
)1&,khd/u authentication 认证；鉴证
SU4~x0 authority to purchase 委托购买证；委购书
AH
]L C6- authorization 认可；核准；授权；授权书
8 =3$U+ authorization by direction 指示授权
-<5H8P- authorization by instruction 指令授权
d`KW]HJw authorization by warrant 令状授权
={nuz-3 authorization of unit trust 单位信托的认可
-:V2Dsr6; authorized agent 指定代理人
+B
OuU# authorized capital 法定资本
.:;#[Z{- authorized clerk 出市员
HTP~5J authorized dealer 认可交易商
j2:A@ a6 authorized financial institution 认可财务机构
lJ<(
mVt authorized fund 认可基金
N4, !b_1 authorized fund house 获授权的基金公司；认可基金公司
)eWg2w ] authorized institution 认可机构
t2z@"e
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
":^cb = authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d\rs/e e authorized insurer 获授权保险人；获认可承保人
!xD_=O authorized investment 特准投资项目
28 o!>* authorized person 获授权人
O:X|/g0Y authorized representative 获授权代表
gd ; e-. authorized share capital 法定股本
}x:nhy` automated quotation system 自动报价系统
uX,ln(9I*H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@,TCg1@Q J 自动交易系统〔香港期货交易所有限公司〕
btB> -pT automatic adjustment mechanism 自动调整机制
J z)c|8U automatic adjustment system 自动调整系统
`L "{sW6S Automatic Clearing House 自动票据交换所
ZQD w|*a@ automatic exchange rates accumulation system 自动化汇率累集系统
tP/R9Ezp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t-w4rXvF automatic teller machine [ATM] 自动柜员机
(2%z9W autopay 自动转帐
86 f/R
c available assets 可用资产
C9 cQ}
j: available fiscal reserve 现存财政储备
96CC5 available profit 可用利润
Fy]j33E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4 Yl: 1rz average 平均；平均数；海损
AlT04H average basic salary 平均基本薪金
r xAb]~MMp average consumer expenditure 平均消费开支；一般消费开支
1)h+xY average cost 平均成本
p"/B3 average cost of land production 增辟土地平均成本
*m Xs(u average daily turnover 平均每日成交额
mdIa `OZr average daily wage rate 平均每日工资率
`@i! 'h average expenditure pattern 平均开支模式
@&]%%o+ average growth rate 平均增长率
Qtn%h:i
S~ average net fixed assets 固定资产平均净值
2a O. t average of relatives 相对价格平均数
Hh.l,Z7i7D average price 平均价格
[y$sJF7;I average propensity to consume 平均消费倾向；一般消费倾向
TfqQh! Y average propensity to save 平均储蓄倾向；一般储蓄倾向
NpY zN|W: average rate 平均率
[
f`V_1d3 average revenue 平均收入；平均收益
"npLl]XM average stock 平均库存；平均存货
VBI~U?0 average yearly rent 平均年租
b$'}IWNV avoidance of double taxation 避免双重课税
a(`@u&]WZ avoidance of tax 避税
