A:
M5 LfRBO A share Ａ股；甲类股份
lf`{ zc r: abatement of tax 减税；减扣免税额
C#.->\ ABN AMRO Bank N.V. 荷兰银行
O#4&8>;= above-the-line expenditure 线上项目支出；经常预算支出
i'<[DjMDlm above-the-line receipt 线上项目收入；经常预算收入
: g7@PJND ABSA Asia Limited 南非联合亚洲有限公司
B6+khuG( absolute change 绝对数值变更
g\|Pco Lm absolute expenditure 实际开支
''cInTCr absolute guideline figure 绝对准则数字
d"1]4.c absolute interest 绝对权益
ql Ax absolute order of discharge 绝对破产解除令
`G BW%X/ absolute profit margin 绝对利润幅度
-u+vJ6EY absolute value 实值；绝对值
^cC,.Fdw absolutely vested interest 绝对既得权益
nQZx= JK absorbed cost 已吸收成本；已分摊成本
)N{Pw$l_ absorption 吸收；分摊；合并
G{~J|{t\yz absorption rate 吸收率；摊配率；分摊率
(Bb5? fw ACB Finance Limited 亚洲商业财务有限公司
5X:AbF acceptable form of reciprocity 合理的互惠条件
6D;S gc5" acceptable rate 适当利率；适当汇率
G6Axs1a acceptance agreement 承兑协议
fivw~z|[@ acceptance for honour 参加承兑
zy?|ODM acceptor 承兑人；接受人；受票人
3@_xBz,I . acceptor for honour 参加承兑人
b<[Or^X
] accident insurance 意外保险
*uRBzO} Accident Insurance Association of Hong Kong 香港意外保险公会
PA{PD.4Du accident insurance scheme 意外保险计划
dw>C@c#" accident year basis 意外年度基准
2 0h}
[Q( accommodation 通融；贷款
4&lv6`G ` accommodation bill 通融票据；空头票据
D(op)]8 accommodation party 汇票代发人
GRIti9GD account balance 帐户余额；帐户结余
[T4J{y64Y account book 帐簿
)2KF}{ account collected in advance 预收款项
S&5 &];Ag account current book 往来帐簿
H \" sgoJ account of after-acquired property 事后取得的财产报告
[o#oa k{U account of defaulter 拖欠帐目
XAKs0*J> account payable 应付帐款
h]&GLb&<? account payee only [A/C payee only] 只可转帐；存入收款人帐户
wD}l$ & + account receivable 应收帐款
3PWL@>zi account receivable report 应收帐款报表
W &W5lArr account statement 结单；帐单；会计财务报表
#<"~~2? account title 帐户名称；会计科目
JPI3 [ .o accountant's report 会计师报告
|)DGkO td Accountant's Report Rules 会计师报告规则
mkk6`,ov accounting and auditing procedure 会计与审计程序；会计与核数程序
sRR( `0Zp Accounting Arrangements 《会计安排》
G^|:N[>B accounting basis 会计基础
.[KrlfI accounting by Official Receiver 破产管理署署长呈交的帐目
m]0;"jeL Accounting Circular 《会计通告》
A/$Q aB,x accounting class 会计类别
J$DE"| - accounting date 记帐日期；会计结算日期
; W
)Y
OT accounting for money 款项核算
ij `w} V Accounting Officer 会计主任
MTh<|$
accounting period 会计报告期；会计期
A0s ZOCky accounting policy 会计政策；会计方针
~8F k(E_ accounting practice 会计惯例
=!A_^;NQf accounting principle 会计准则
% g$o/A$ accounting record 会计记录
^$jb7HMObI accounting report 会计报告
./Zk`-OBT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F`W?I I? Accounting Society of China 中国会计学会
nsC3 accounting statement 会计报表
Xf]d. : accounting system 会计制度；会计系统
k/_ 59@) accounting transaction 会计事项；帐务交易
)T2Caqs 2 accounting treatment 会计处理
z6\UGSL accounting year 会计年度
;%9 |k U accretion 增值；添加
9!\B6=r y4 accrual 应计项目；应累算数目
DH !~ BB; accrual basis 应计制；权责发生制
OX7M8cmc+ accrual basis accounting 应计制会计；权责发生制会计
Yx%Hs5}8 accrue 应累算；应计
a$OE0z n` accrued benefit 应累算利益
X=&ET)8-Y accrued charges 应计费用
[=q1 T3 accrued cumulative preference share dividend 应累算的累积优先股股息
9d659i C accrued expenses 应累算费用
^98~U\ar accrued interest payable 应付利息；应计未付利息
!sP {gi#= accrued interest receivable 应收利息；应计未收利息
qOtgve`jX accrued right 累算权益
:6
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` wEb<H
accumulated fiscal reserve 累积财政储备
20 h, ^ accumulated profit 累积利润；滚存溢利
.f2bNnB~pP accumulated reserve 累积储备
g}{aZ$sta accumulation of surplus income 累积收益盈余
RWZ SQ~ acquired assets 既得资产
; 7V%#- acquisition 收购；购置；取得
L|7R9+ZG acquisition cost 购置成本
bl;1i@Z*M acquisition expenses 购置费用
Z]Cq3~l acquisition of 100% interest 收购全部股权
I-*S&SiXjI acquisition of control 取得控制权
B hGu!Y6f acquisition of fixed assets 购置固定资产
6,"Q=9k4[ acquisition of shell “买壳”
OX!tsARC@ acquisition price 收购价
n5NsmVW \x act of God 天灾
ES7>H acting partner 执事合伙人
-<!NXm|kvz active market 买卖活跃的市场；交投畅旺的市场；旺市
}B+C ~ @j active partner 积极参与的合伙人
J/aC}}5D active trading 交投活跃
8qTys 8 actual circulation 实际流通
I" <\<^B< actual cost 实际成本
Om\vMd@! actual expenditure 实际开支；实际支出
*Kg ks 4 actual income 实际入息；实际收入；实际收益
Rtl"Ub@HV actual market 现货市场
=s2*H8] actual price 现货价；实际价格
k$R-#f ; actual profit 实际利润
sI GMA$EK actual quotation 实盘；实际价位；实际报价
S`0(*A[W* actual year basis 按实际年度计算
u|TeE\0 actuals 实货
%T%sGDCV actuarial investigation 精算调查
1};Stai'
actuarial principle 精算原则
9} <ile7^ actuarial report 精算师报告
<0&*9ZeD Actuarial Society of Hong Kong 香港精算学会
"Og7rl actuarial valuation 精算师估值
Id .nu/ actuary 精算师
pJ"qu, w ad referendum agreement 暂定协议；有待覆核的协定
IueFx u ad valorem duty 从价税；按值征税
P@Oo$ o ad valorem duty system 从价税制
W+?4jwqw ad valorem fee 从价费
Ckuh:bs ad valorem tariff 从价关税
<uw9DU7G additional allowance 额外免税额
f+,qNvBY/ additional amount for unexpired risk 未过期风险的额外款额
[!#L6&:a8 additional assessable profit 补加应评税利润
'8H4shYg additional assessment 补加评税
Hk.TM2{w additional commitment 额外承担
;))+>%SGCt additional commitment vote 额外承担拨款
l4 YJ c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oIzj,v8$ additional dependent parent allowance 供养父母额外免税额
~Otoqu| additional provision 额外拨款
m n X2a additional stamp duty 附加印花税
:KP @RZm additional tax 补加税罚款；补加税款
giw &&l=_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G@X% +$I adjudged bankrupt 被裁定破产
051 E6 - adjudicated bankrupt 裁定破产人
|{NYkw adjudication fee 裁定费；评定印花税额手续费；评估契据费
oQVgyj. adjudication of bankruptcy 裁定破产；宣告破产
L48 _96 adjudication of insolvency 裁定无力偿还债务
1 bU,$4 adjusted actual 经调整的实数；调整后的实数
e\zm7_+i{ adjusted current assets 经调整的流动资产；调整后的流动资产
C XMLt adjusted figure 经调整的数字；调整后的数额
{Gk1vcq adjusted liabilities 经调整的负债；调整后的负债
g@!V3V adjusted loss 经调整的亏损；调整后的亏损
plstZ,#j 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
08\, <9 adjusted profit 经调整的利润；调整后的利润
eJX9_6m- adjusted surplus 经调整的盈余额；调整后的盈余额
fxHH;hRfv adjusted value 经调整的价值；调整后的价值
aSQ#k;T[ adjustment 调整；修订；理算〔保险〕
$Sip$\+* adjustment centre 调剂中心
2-v%`fA adjustment lag 调整过程的时间差距；调整时差
!PQ<04jA! adjustment mechanism 调整机制
y/7\?qfTk adjustment of loss 亏损调整
0znR0%~ adjustment process 调整过程；调整程序
_8UU'1d adjustment range 调整幅度
'S&zCTX7j administered exchange rate 受管制汇率
0pd' 93C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
16( QR- administration expenses 行政费用
p6Gy ,C. administration fee 手续费；行政费
[]1C$.5DD administration in bankruptcy 破产管理
*P=VFP administration order 遗产管理令
E 4/Dr}4 administrator 管理人；遗产管理人
3; {kJ Q administrator of the estate 遗产管理人
mNTzUoZF'@ admission of debt 债项承认书
;'@9[N9 admission of proof 接纳债权证明
~H sJUro advance 放贷款项；垫付款项；预支款项；预付款项
m&,(Jla advance account 暂支帐目；预付款帐户
`d`T*_ advance compensation 预付补偿金
^Y \"}D advance from shareholder 股东垫款
d^
8ZeC# advance pending reimbursement 预支以待日后付还
u `6:5k advanced economy 先进经济体系
! z3j Tv advancement 预付；预付财产
Cnh \%OW advances warrant 垫款令
X5$ Iyis advancing 贷出
xY(*.T9K adverse balance 逆差
%l[( Iw adverse exchange 逆汇
E]-/Zbvdv advertisement addressed to shareholders 在报章刊登的致股东通告
>} i E( advice for collection 托收通知书
&B1Wt W advice of drawing 提款通知书；汇票通知书
JjTegQN advice of payment 付款通知
n;Vs_u/Nx Advisory Committee [Securities and Futures Commission]
"]Xc`3SM 谘询委员会〔证券及期货事务监察委员会〕
\Uq(Zga4) Advisory Committee on Diversification 经济多元化谘询委员会
SoK
i E affidavit 誓章；遗产申报誓章
M APGJ"?
affidavit of no receipt 述明无收款的誓章
BW*rIn<?G affiliate 联号；联营公司；附属公司
"@0]G<H
affiliated company 附属公司；联号；联营公司
+iRh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/7^4O(iG affordability 负担能力
yN( %-u" African Development Bank [AfDB] 非洲开发银行
hhc,uJ">! after-acquired property 事后取得的财产
R-d:j^:f after-hours dealing 市后交易
o]oum,Q after-tax profit 税后盈利；税后利润；税后溢利
]Q)OL agency agreement 代理协议
+V OK%8,p agency expenses 代理机构的开支
BUX pC xQ agency fee 代理费
c 3)jccWTc Agency Law 《代理法》
R!gEwTk agent 代理人；承销人
LFRlzz; agent of company 公司代理人
j' "J%e] agent's fee 代理人费；经纪费
JU&c.p
/ aggregate 总计；总数；总体数字
$ DaNbLV aggregate amount 总款额；总额
r52gn(, aggregate assets and liabilities 总体资产与负债
6mxfLlZ aggregate at constant price 按固定价格计算的总体数字
00~mOK;1 aggregate demand 总需求
~V1E0qdAE aggregate gross position 总持仓量
I:1C8*/ aggregate limit 总限额
` 7V]y - aggregate of salaries tax 合计薪俸税
56 kI
5: aggregate performance 总体表现；总体业绩
!wh8'X* aggregate supply 总体供应
=MDy s b&: aggregate surplus 总盈余
],Do6
@M- aggregate total 整体总额
P{ lB5 0 aggregate value 总值；合计价值
sWn LEw aggregated basis 合计基准
;+ hH aggregated net chargeable income 合计应课税入息实额
v;D~Pa aggregation 合并计算；合计；总和
K`fuf= aggregation of incomes of husband and wife 夫妇入息合并计算
=$JE T<( aggregation of property 财产的总和
s
R/F" agio 差价；贴水
')<hON44EX Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
' !~)? C< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7n<::k\lb 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
r0% D 58 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*#+An<iT ; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
z[qDkL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|#R7wnE[k~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^9:Z7 >Z agreement for a settlement 授产协议
59;KQ agreement for assignment 转让协议
pB0 \\wR agreement for sale 售卖协议；买卖协议
^WWQI+pk agreement for sale and purchase 买卖协议
}y gD3:vN7 agreement for the payment of interest 支付利息协议
vy:Z /1q agreement for the repayment of money 还款协议
&E5g3lf agreement of reinsurance 再保险协议
>7DhTM-A Agricultural Bank of China 中国农业银行
}9}h*RWm air passenger departure tax 飞机乘客离境税
4zFW-yy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@?]RBX?a airport tax 机场税
5 #E`=C% alcohol duty 酒精税
&`2)V;t alienation 让与；让渡；转让
8$Y9ORs4 alimony 生活费；赡养费
$X,D( All Ordinaries Index [AOI] 所有普通股指数
(V2fRv all risks 全险；综合险
f
x+/C8GK All Sales Record for Stock Market 《股票市场成交报告》
iSs:oH3l Allied Capital Resources Limited 新联财务有限公司
ri-b=|h2j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1\ I}2; allocation letter 拨款信件
q9s=~d7 allocation of fund 分配款项；预留款项
Jij*x> K>y allocation of profit 利润分配；溢利分配
T</F
0su| allocation warrant 拨款令
V1B5w_^>h' allotment 分配；配股
p9{mS7R9T allotment notice 股份配售通知；配股通知
>(t6.= allotment of shares 股份分配
89(Q1R ?: allowable 可获宽免；免税的
ds [| allowable business loss 可扣除的营业亏损
d5:c^` allowable expenses 可扣税的支出
9V*qQS5 <p allowance 免税额；津贴；备抵；准备金
/hyN;.hpOO allowance for debts 债项的免税额
* VxgARIL allowance for depreciation by wear and tear 耗损折旧免税额
i?^L/b`H allowance for funeral expenses 殡殓费的免税额
=U?dbSf1* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j/?kL{B allowance for repairs and outgoings 修葺及支出方面的免税额
smo ~7; allowance to debtor 给债务人的津贴
fVpMx4&F
alteration of capital 资本更改
onxLyx|A alternate trustee 候补受托人
toC^LZgZ_6 amalgamation 合并
L)
T (< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Qh\60f> 0 ambit of charges 征税范围；收费范围
H6/$ d amended valuation 经修订的估值
[S!/ E4>[' American Commodities Exchange 美国商品交易所
svH !1 b American Express Bank Limited 美国运通银行
'm
kLCS American Stock Exchange 美国证券交易所
&&>ekG 9@ amortization 摊销
Qd3 j% ( amount due from banks 存放银行同业的款项
Wg]Qlw`\| amount due from banks abroad 存放海外银行同业的款项
9CD_ o s\h amount due from holding companies 控股公司欠款
H$UcF1k< amount due from local banks 存放本港银行同业的款项
~2-1 j amount due to banks 银行同业的存款
* VT / amount due to banks abroad 海外银行同业的存款
1 /J=uH amount due to holding companies 控股公司存款
9~[Y-cpoi amount due to local banks 本港银行同业的存款
kM N~Y amount due to outport banks 外埠银行同业的存款
k\? Ii<m amount for note issue 发行纸币的款额
&0JI!bR( amount of bond 担保契据的款额
k@ W1-D? amount of consideration 代价款额
U&p${IcEm amount of contribution 供款数额
B LD gt~h# amount of indebtedness 负债款额
+@wD qc amount of principal of the loan 贷款本金额
%n9aaoD amount of rates chargeable 应征差饷数额
vUM4S26"NT amount of share capital 股本额
P+/e 2Y amount of sums assured 承保款额
C e$w8z amount of variation 变动幅度
$1`2 kM5 amount of vote 拨款数额
c SV aI amount payable 应付款额
DN:EB @ amount receivable 应收款额
[ ` 7ThHX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mc\"yC ^s analysis 分析
* gWwALGo5 ancillary risk 附属风险
$-sHWYZ annual account 周年帐目；周年帐目报表；年度决算；年结
U z]|N6` annual accounting date 年结日期
YNi.SXH annual allowance 每年免税额；年积金；年度津贴；年津
#QMz<P/Gl6 annual balance 年度余额
)\$|X}uny& annual disposable income 每年可动用收入
97!;.f- annual estimates 周年预算
+52{-a,> annual fee 年费
g3y+&Y_ annual general meeting 周年大会
oNF6<A(@$ annual growth rate 年增率；每年增长率
pFjK}J OF annual long-term supplement 长期个案每年补助金
*J` O"a annual pensionable emolument 可供计算退休金的年薪
/9fR'EO{x annual report 年报
1iF1GkLEq Annual Report on the Consumer Price Index 《消费物价指数年报》
pYf-S?Y/V annual return 周年报表；周年申报表；每年报税表格
Qzw;i8n{ Annual Return Rules 《周年报表规则》
{R `[kt annual review of consumer prices 每年消费物价回顾
P ~X2^bw annual roll-forward basis 逐年延展方式
EXqE ~afm2 annual salary 年薪
}0 Ed ] annual statement 年度报表；年度决算表
l+^*LqEW2 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
|&i<bqLw: annuitant 年金受益人
{"KMs[ M annuity 年金
7- fb.V9 annuity contract 年金合约
}@d @3 annuity on human life 人寿年金
&Au@S $ij antecedent debt 先前的债项
}k .Z~1y ante-dated cheque 倒填日期支票
ncT&Gr anticipated expenditure 预期开支
'6%2.[ o anticipated net profit 预期纯利
`e}B2;$A3 anticipated revenue 预期收入
X!EP$! anti-inflation measure 反通货膨胀措施
"3Y0`&:D anti-inflationary stance 反通货膨胀立场
ey$&;1x#5 apparent deficit 表面赤字
-zfR)(zG apparent financial solvency 表面偿债能力
LZxNAua apparent partner 表面合伙人
4BpZJ~(p application for personal assessment 个人入息课税申请书
"f OV^B application of fund 资金应用
s!$a \ k application to release as liquidator and to destruct the books of accounts and documents
K [zVa 申请免除清盘人职务及毁灭帐簿与文件
AH~ E )S appointed actuary 委任精算师
R.<g3"Lm> appointed auditor 委任核数师；委任审计师
rjnrju+ appointed trustee 委任的受托人
FGq [ \B appointer 委任人
SXP]%{@ R/ apportioned pro rata 按比例分摊
pOoEI+t apportionment 分配；分摊
iD qoa\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_6vW F apportionment formula 分摊方程式
dG ?*y apportionment of estate duty 遗产税的分摊
]3Sp W{=^( appraisal 估价；评估
q'Pf] appreciable growth 可观增长
7; @]t^d=$ appreciable impact 显着影响
8zW2zkv2|# appreciable increase 可观增长
+9sQZB# ( appreciation 增值；升值
<lJ345Q appreciation against other currencies 相对其他货币升值
l9Q- i J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~})e?q;b appreciation tax 增值税
(X*^dO appropriation 拨款；拨用；拨付
M kXmA`cP appropriation account 拨款帐目
Y(Hs #Kn{ Appropriation Bill 拨款法案
0?|<I{z2 appropriation-in-aid system 补助拨款办法
*. w 9c approved assets 核准资产
Z6MO^_m2 approved basket stock 认可一篮子证券
O+x !Bg7 approved budget 核准预算
+X
88;- approved charitable donation 认可慈善捐款
yyTnL 2Y9 approved charitable institution 认可慈善机构
/PXzwP _(A approved currency 核准货币；认可货币
G7/ +ogV approved estimates 核准预算
1<aP92 /N& approved estimates of expenditure 核准开支预算
{Ou1K Dy#) approved overseas insurer 核准海外保险人
}3WxZv]I} approved overseas trust company 核准海外信托公司
'[%j@PlCX approved pooled investment fund 核准汇集投资基金
cQ}{[YO approved provident fund scheme 认可公积金计划
m+z& Q approved provision 核准拨款
@d1Q"9}B approved redeemable share 核准可赎回股份
+k R4E 23: approved regional stock 认可地区性证券
qwAT> 4 approved retirement scheme 认可退休金计划
9 QJyZ approved subordinated loan 核准附属贷款
4 F tu arbitrage 套戥；套汇；套利
l,aay-E arbitrageur 套戥者；套汇者
rEz^ arbitrary amount 临时款项
k$:|- _(w arrangement 措施；安排；协定
)NT*bLRPQ arrears 欠款
(A.C]hD arrears of pay 欠付薪酬
{R{=+2K!|k arrears of revenue 逾期未收税款；逾期未收的帐项
EU Fa5C: articles of association 组织章程；组织细则；组织章程细则
]A_`0"m.U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j3ls3H& ascertainment of profit 确定利润
0jWVp- y "Asia Clear" “亚洲结算系统”
Bk{]g=DO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vtJJ#8a]
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SUK?z!f <i Asian Development Fund [ADF] 亚洲发展基金
lPAQ3t!, Asian dollar bond 亚洲美元债券
SSzIih@u Asian dollar market 亚洲美元市场
,|/f`Pl Asian dollar rate 亚洲美元利率
X2'0PXv>! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&mM0AA'\?H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ti,d&c _7 asked price 沽盘；喊价；索价；卖方报价
Q\0'lQJdy assessable income 应评税入息
E' uZA assessable loss 应评税亏损
;}p assessable profit 应评税利润
kD"{g#c assessable value 应评税值
NvX[zqNP_R assessed profit 估定利润
E _|<jy$` assessed value 经评估价值
)D%~` ,#pQ assessment 评税；评定；估价；评税单
@IZnFHN assessment number 评税编号；估价编号
: .`2 ^ assessment of additional tax 补加税评税
u9p$YJ assessment of performance 业绩评估；实绩评价
'dc#F3 Assessor 评税主任
%J-GKpo/S asset price bubbles 资产价格泡沫
-$Ih@2"6 asset-backed securities 具资产保证的证券
}Ou}+ ^Bc assets accretion 资产增值
/G`]=@~ assets and liabilities 资产与负债
|JsZJ9W+J assets betterment statement 资产递增表；资产改进表
Y}KNKO; assets lending 实物放款；有抵押贷款
`kSZX:=}; assets of the company passing on the death 死者去世时转移的公司资产
`XDl_E+>l assets pledged as security for liabilities 用作负债抵押的资产
RT8 ?7xFc assets portfolio 资产投资组合
G^@5H/) assets price 资产价格
M )(DZ} assets quality 资产质素
Z4bNV?OH assets realization 资产变现
bvOq5Q6 assets refinancing arrangement 资产再集资安排
+
>!;i6| assets securitization 资产证券化
b\,+f n assets situated outside Hong Kong 在香港以外地方的资产
tX~ w{| k assets stripping 削减资产；拆卖资产
/dIzY0<aO assets value 资产值
dDGQ`+H9 assignee 承让人
]eV8b*d6 assignment 转让；转让书；转让契
K:WDl;8 (d assignment of interest 权益转让
62NsJ<#> assignment of letters patent and trade mark 专利证书及商标转让
b#o|6HkW assignment of property 物业转让；物业转让书
]/{)bpu assignment right 转让权
.fs3>@T"# assignor 转让人
,`sv1xwd associate 有联系的人；有关连人士；相联者；合伙人；联系人
I(
Mm?9F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K@%].: associate member 附属会员
zKK9r~ M associated body corporate 相联法人团体
H K% 7g associated company 相联公司；联属公司
Pc ] H P associated corporation 相联法团
y<.5xq5_3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ez[Vm:2K 公认会计师公会〔英国〕
4mbBmQV$# Association of Futures Exchange Brokers 香港期货经纪协会
u$`a7Lp,n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lk =<A"^S association of underwriters 承保人组织
!PE]C!*gv& assumption of control 接管
1AFA=t:]p assurance 担保；保险；转易；转易书
NCD04U5y assurance of interest 权益的转易
dgP3@`YS at 19XX price 按一九ＸＸ年价格计算
#p{ 4^ at a discount 按赔价计算；按贴水价格计算；打折扣
uEx-]F at a premium 按溢价计算；按升水价格计算
YchH~m| at call 通知付款；按通知
#rg6,.I)< at constant market price 按固定市价计算
{\\T gs at constant price 按固定价格计算
U%/+B]6jP at cost 按成本计算
-ze J#B)C at current market price 按当时市价计算；按现时市价计算
R^e'}+Z at current price 按当时价格计算；按现时价格计算
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^dg5 at factor cost 按要素成本计算；按生产要素成本计算
&,)&%Sg[ at money-of-the-day price 按付款当日价格计算
IvNT6]6 P at or better 按指定或较佳价位〔买卖指令〕
iJ|uvPCE at par 按面值计算；平价
K|s, ru at sight 见票即付
fd9k?,zM at the close 按收市盘
L \iFNT}g` at the opening 按开市盘
V G~Vs@c( attestation 见证；见证条款
KG{St{uJ at-the-money option 平价期权
,iwp,=h= attorney 受权人；受托代表人
= WJ NWt> attornment 新拥有人承认书
nT)vNWT= attributable profit 可归属利润
m) D|l1AtF attributable share value 可归属股份价值
G]aOHJ:. Auckland Stock Exchange 奥克兰证券交易所
kvj#c auction 拍卖
U`s{Jm auctioneer 拍卖商
W(/h Vt audit 审计；核数
HLi%%"' Audit Commission 审计署
7o}J%z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JjS? 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〕
( u idNq audit review 帐目审查
h FBe,'3M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
] }X audited account 审计帐目；经审计的帐目
J?$,c4;W2 audited annual account 经审计的周年帐目
'4<1 1(U audited balance sheet 经审计的资产负债表
P1f[% 1 auditor 核数师；核数主任；审计师
-D~%|).' auditor's certificate 核数师证明书；审计师证明书
|vzl. ^"- auditor's report 核数师报告；审计师报告
h@wgd~X9 Aussie bond 澳元债券
Z5]>pJFq, austerity budget 紧缩预算
l9H!au= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7cMv/g^ h@ Australia All Ordinaries Index 澳洲所有普通股票指数
uXl3k:_n Australian Dollar [AUD] 澳元
An/|+r\ Australian Options Market 澳大利亚期权市场
>c}u>] D Australian Securities Commission 澳洲证券事务监察委员会
'/%H3A#L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.5{ab\_af Australian Stock Exchange 澳大利亚证券交易所
=H]@n|$( Austrian Schilling [ATS] 奥地利先令
2I{"XB authentication 认证；鉴证
pI<f) r authority to purchase 委托购买证；委购书
l}M !8:UzU authorization 认可；核准；授权；授权书
o[D9I
hs authorization by direction 指示授权
Z<{Q aY$" authorization by instruction 指令授权
is@?VklnB authorization by warrant 令状授权
5Jnlz@P9 authorization of unit trust 单位信托的认可
E&:,oG2M authorized agent 指定代理人
<ZR9GlIr authorized capital 法定资本
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Ic%Tp authorized clerk 出市员
f(7GX3? authorized dealer 认可交易商
Y`wSv NU authorized financial institution 认可财务机构
7E!5G2XX~~ authorized fund 认可基金
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<D authorized fund house 获授权的基金公司；认可基金公司
"5$B>S(Q authorized institution 认可机构
UJ6v(:z < authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eb$#A _m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~WV"SaA)*U authorized insurer 获授权保险人；获认可承保人
&PtJ$0%q authorized investment 特准投资项目
"@8li^ authorized person 获授权人
[z9Z5sLO authorized representative 获授权代表
'@P^0+B!(. authorized share capital 法定股本
y1L,0 ] automated quotation system 自动报价系统
} \k"n{!" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A\5L
7 自动交易系统〔香港期货交易所有限公司〕
C$) onk automatic adjustment mechanism 自动调整机制
l%i+cO D
automatic adjustment system 自动调整系统
x'R`.
!g3 Automatic Clearing House 自动票据交换所
\Y}8S/] automatic exchange rates accumulation system 自动化汇率累集系统
mpJ#:}n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D^;Uq8NDKq automatic teller machine [ATM] 自动柜员机
`Ryp% Bn autopay 自动转帐
<1M-Ro?5k available assets 可用资产
Aq7osU1B available fiscal reserve 现存财政储备
@7n"yp*" available profit 可用利润
j"Pv0tehw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h@@=M average 平均；平均数；海损
Jxm.cC5z. average basic salary 平均基本薪金
NQ2E average consumer expenditure 平均消费开支；一般消费开支
D. XvG _ average cost 平均成本
$ L]lHji average cost of land production 增辟土地平均成本
~61v5@ average daily turnover 平均每日成交额
~ W]TD@w average daily wage rate 平均每日工资率
+=8VTC n? average expenditure pattern 平均开支模式
FaJ &GOM, average growth rate 平均增长率
M \Kx'N average net fixed assets 固定资产平均净值
z2>lI9D4V average of relatives 相对价格平均数
iOO)Q\ average price 平均价格
hY8reQp1 average propensity to consume 平均消费倾向；一般消费倾向
VyGJ=[ ] average propensity to save 平均储蓄倾向；一般储蓄倾向
)53y
AyP average rate 平均率
:*\P n!r average revenue 平均收入；平均收益
_:27]K: average stock 平均库存；平均存货
x-3 \Ls[I average yearly rent 平均年租
<2qr}K{'A avoidance of double taxation 避免双重课税
Hj,A5#|=J avoidance of tax 避税
