A:
-p &u= A share Ａ股；甲类股份
A}SGw.3 abatement of tax 减税；减扣免税额
0o =HOCL\ ABN AMRO Bank N.V. 荷兰银行
^" X.aksA above-the-line expenditure 线上项目支出；经常预算支出
U_(>eVi7F above-the-line receipt 线上项目收入；经常预算收入
qU7_% Z ABSA Asia Limited 南非联合亚洲有限公司
iCF},W+ absolute change 绝对数值变更
Y@0'0 absolute expenditure 实际开支
-3R:~ z^L absolute guideline figure 绝对准则数字
e4YP$}_L absolute interest 绝对权益
)&c#?wx'w absolute order of discharge 绝对破产解除令
nf0u:M"fm absolute profit margin 绝对利润幅度
IibrZ/n6 absolute value 实值；绝对值
X`KSj
N&( absolutely vested interest 绝对既得权益
3NtUB;! absorbed cost 已吸收成本；已分摊成本
b$ 7 ]cE
absorption 吸收；分摊；合并
={ )85N absorption rate 吸收率；摊配率；分摊率
CpO_p%P ACB Finance Limited 亚洲商业财务有限公司
a X^T[ acceptable form of reciprocity 合理的互惠条件
Zk%@GOu\ acceptable rate 适当利率；适当汇率
j 4?Qd0z acceptance agreement 承兑协议
Bz/Vzc( acceptance for honour 参加承兑
3T)rJEN A acceptor 承兑人；接受人；受票人
}yEV&&
@ acceptor for honour 参加承兑人
w'2FYe{wj accident insurance 意外保险
J+`aj8_ B Accident Insurance Association of Hong Kong 香港意外保险公会
ixu*@{<Z( accident insurance scheme 意外保险计划
;Z d_2CZ accident year basis 意外年度基准
$] We | accommodation 通融；贷款
#m.e9MU accommodation bill 通融票据；空头票据
v
49o$s4J accommodation party 汇票代发人
RW L0@\ account balance 帐户余额；帐户结余
]=00<~ l*q account book 帐簿
. ,^WCyvq account collected in advance 预收款项
2|,L 9 account current book 往来帐簿
Reikf}9Q account of after-acquired property 事后取得的财产报告
iPTQqx-m$7 account of defaulter 拖欠帐目
CaJ-oy8 account payable 应付帐款
P35DVK S account payee only [A/C payee only] 只可转帐；存入收款人帐户
D cvul4Q account receivable 应收帐款
:+ ,;5 account receivable report 应收帐款报表
= ^NvUrK account statement 结单；帐单；会计财务报表
b V8+ E u account title 帐户名称；会计科目
B`B =bn+4 accountant's report 会计师报告
\v Ajg Accountant's Report Rules 会计师报告规则
eBrNhE-[G] accounting and auditing procedure 会计与审计程序；会计与核数程序
D*%am|QL Accounting Arrangements 《会计安排》
eWcq f/4?" accounting basis 会计基础
b#
N"} -\^ accounting by Official Receiver 破产管理署署长呈交的帐目
jmID@37t Accounting Circular 《会计通告》
S f*)Z3f accounting class 会计类别
]nhh|q9r{ accounting date 记帐日期；会计结算日期
NUFz'MPv accounting for money 款项核算
dH^6K0J Accounting Officer 会计主任
by@KdQow accounting period 会计报告期；会计期
ST*h{:u&A accounting policy 会计政策；会计方针
);gY8UL^ accounting practice 会计惯例
Y<xqws accounting principle 会计准则
S/'0czDMW accounting record 会计记录
a;HAuy`M x accounting report 会计报告
E 5&Z={ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7Jf~Bn Accounting Society of China 中国会计学会
j,M$l mR') accounting statement 会计报表
* ): |WDR accounting system 会计制度；会计系统
|h]V 9= accounting transaction 会计事项；帐务交易
fg ^25g'_ accounting treatment 会计处理
ZRagM'K accounting year 会计年度
v A/SrX. accretion 增值；添加
pLB2! + accrual 应计项目；应累算数目
UCLM*`M accrual basis 应计制；权责发生制
1INX#qTZ accrual basis accounting 应计制会计；权责发生制会计
,Xn2xOP accrue 应累算；应计
n%&L&G accrued benefit 应累算利益
NKO"'
accrued charges 应计费用
~Ru\Z-q1 accrued cumulative preference share dividend 应累算的累积优先股股息
)d2Z g accrued expenses 应累算费用
G?W:O{n3 accrued interest payable 应付利息；应计未付利息
Rd#R}yA accrued interest receivable 应收利息；应计未收利息
ra$:ibL N accrued right 累算权益
PJ.\ )oP accruing profit 应累算的利润
E]@&<TFq accumulated fiscal reserve 累积财政储备
+F; 2FD$ accumulated profit 累积利润；滚存溢利
(;l@d|g accumulated reserve 累积储备
#rlgeHG!fs accumulation of surplus income 累积收益盈余
+0pI}a\ acquired assets 既得资产
E\[B E<y acquisition 收购；购置；取得
3oC I1>k acquisition cost 购置成本
o1.~g'!^ acquisition expenses 购置费用
4D?h }U / acquisition of 100% interest 收购全部股权
+U
o NJ acquisition of control 取得控制权
o<Zlm)"%1 acquisition of fixed assets 购置固定资产
|
&X<- acquisition of shell “买壳”
3V k8' acquisition price 收购价
U]3!"+Y1P act of God 天灾
hd)Jq'MCS acting partner 执事合伙人
5 4 _}9_g active market 买卖活跃的市场；交投畅旺的市场；旺市
}'oU/@yG active partner 积极参与的合伙人
X1^VdJE active trading 交投活跃
TA[%eMvA actual circulation 实际流通
cJ4My#w actual cost 实际成本
cJo%j -AM actual expenditure 实际开支；实际支出
\O|SPhaIf actual income 实际入息；实际收入；实际收益
Rt8[P6e"q actual market 现货市场
B.8B1MFm actual price 现货价；实际价格
6 4_}"f U actual profit 实际利润
LDlYLs F9 actual quotation 实盘；实际价位；实际报价
rqamBm 5 actual year basis 按实际年度计算
t1']q" actuals 实货
]Ur/DRNS actuarial investigation 精算调查
[b++bCH 3 actuarial principle 精算原则
|qNe _) actuarial report 精算师报告
fs! dI Actuarial Society of Hong Kong 香港精算学会
l~r;G rd/5 actuarial valuation 精算师估值
C]L)nCOBX actuary 精算师
hfwJZ\_60 ad referendum agreement 暂定协议；有待覆核的协定
% N8I'*u ad valorem duty 从价税；按值征税
f8Hq&_Pn ad valorem duty system 从价税制
~apt, hl ad valorem fee 从价费
b'z
$S+ ad valorem tariff 从价关税
6FB 0g 8 additional allowance 额外免税额
*rq*li; additional amount for unexpired risk 未过期风险的额外款额
c^r8<KlI9 additional assessable profit 补加应评税利润
z$1RD)TQB additional assessment 补加评税
fb q$:Q44 additional commitment 额外承担
8+'}` additional commitment vote 额外承担拨款
;(NTzBq!1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z0<Vss additional dependent parent allowance 供养父母额外免税额
,&o9\|ih7] additional provision 额外拨款
I{IB> j}8 additional stamp duty 附加印花税
'.| } additional tax 补加税罚款；补加税款
uN%Cc12 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vp u#!(N adjudged bankrupt 被裁定破产
Ik:G5m<ta adjudicated bankrupt 裁定破产人
`c G ks adjudication fee 裁定费；评定印花税额手续费；评估契据费
' @!&{N adjudication of bankruptcy 裁定破产；宣告破产
u+)!C*ho adjudication of insolvency 裁定无力偿还债务
mY 1l2 adjusted actual 经调整的实数；调整后的实数
TNu % _
34 adjusted current assets 经调整的流动资产；调整后的流动资产
EavBUX$O adjusted figure 经调整的数字；调整后的数额
?{J1 &;j* adjusted liabilities 经调整的负债；调整后的负债
+Br<; sW adjusted loss 经调整的亏损；调整后的亏损
n_QuuUB 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
TK5$-6k adjusted profit 经调整的利润；调整后的利润
K$S0h-?9]O adjusted surplus 经调整的盈余额；调整后的盈余额
JU8}TX adjusted value 经调整的价值；调整后的价值
Za@\ =}Tt adjustment 调整；修订；理算〔保险〕
f.g!~wGD adjustment centre 调剂中心
0LQRQuh1 adjustment lag 调整过程的时间差距；调整时差
#}~tTL adjustment mechanism 调整机制
9wL2NC31Q adjustment of loss 亏损调整
7ZUN;m r adjustment process 调整过程；调整程序
,+i^]yF3j adjustment range 调整幅度
nDrRK administered exchange rate 受管制汇率
#/ qcp|m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iA[T'+.Y administration expenses 行政费用
fG 2) r administration fee 手续费；行政费
>{^_]ph lb administration in bankruptcy 破产管理
!.R-|<2|6 administration order 遗产管理令
}u^bTR?3 administrator 管理人；遗产管理人
#]Vw$X_S administrator of the estate 遗产管理人
X_PzK'#m admission of debt 债项承认书
yCjc5d|tT admission of proof 接纳债权证明
]TrJ*~ advance 放贷款项；垫付款项；预支款项；预付款项
d!I%AlV advance account 暂支帐目；预付款帐户
LW=qX%o{ advance compensation 预付补偿金
JQ+Mg& &Q advance from shareholder 股东垫款
Trirb'qO advance pending reimbursement 预支以待日后付还
KDN#CU advanced economy 先进经济体系
L4i WR/& advancement 预付；预付财产
ckX8eg!f advances warrant 垫款令
L91(|gQP advancing 贷出
,88B@a adverse balance 逆差
dz#"9i5 b adverse exchange 逆汇
oCo~,~kTR advertisement addressed to shareholders 在报章刊登的致股东通告
.\ bJ,of9 advice for collection 托收通知书
RY5e%/bg~U advice of drawing 提款通知书；汇票通知书
wU%uO/sU9 advice of payment 付款通知
Md6u4c Advisory Committee [Securities and Futures Commission]
~cr iZI/ 谘询委员会〔证券及期货事务监察委员会〕
X0*+]tRg Advisory Committee on Diversification 经济多元化谘询委员会
ca=MUm=B affidavit 誓章；遗产申报誓章
. r/s.g affidavit of no receipt 述明无收款的誓章
]Jz=. F sO affiliate 联号；联营公司；附属公司
`
k]
TOc affiliated company 附属公司；联号；联营公司
&tOo[U? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9^Xndo]y affordability 负担能力
+9HU&gQ3 African Development Bank [AfDB] 非洲开发银行
U'jmgHq after-acquired property 事后取得的财产
&wNr2PHd# after-hours dealing 市后交易
cJSNV*< after-tax profit 税后盈利；税后利润；税后溢利
W@}@5,}f> agency agreement 代理协议
B+FTkJ0t+G agency expenses 代理机构的开支
+ aL6$ agency fee 代理费
x.gz sd Agency Law 《代理法》
|mhKD#: agent 代理人；承销人
1 =]#=)+ agent of company 公司代理人
$bp'b<jx agent's fee 代理人费；经纪费
D u<P^CE aggregate 总计；总数；总体数字
~Dg:siw aggregate amount 总款额；总额
?3DL .U{ aggregate assets and liabilities 总体资产与负债
:/->m6C`0 aggregate at constant price 按固定价格计算的总体数字
xEG:KSH aggregate demand 总需求
py$Gy-I~[ aggregate gross position 总持仓量
} ll&EB aggregate limit 总限额
I>ML I=[Kg aggregate of salaries tax 合计薪俸税
r[E #JHw aggregate performance 总体表现；总体业绩
^3HSw ?a" aggregate supply 总体供应
'(lsJY[-x aggregate surplus 总盈余
OBF M70K aggregate total 整体总额
H~[q<ybxr aggregate value 总值；合计价值
~U<j_j)z4. aggregated basis 合计基准
#cR5k@ aggregated net chargeable income 合计应课税入息实额
-/8V2dv3 aggregation 合并计算；合计；总和
2Jo|P A` 9 aggregation of incomes of husband and wife 夫妇入息合并计算
hQ3@Cf W aggregation of property 财产的总和
jhT/} "v agio 差价；贴水
DI{Qs[ 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》
#~Kno@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j\#)'>" 《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》
C4E* q3[Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W&A^.% 2l 《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》
+ fvVora Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S?DMeZ{: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
89[/UxM) agreement for a settlement 授产协议
8f,",NCgc agreement for assignment 转让协议
y Jx,4be agreement for sale 售卖协议；买卖协议
%5ov!nm7 agreement for sale and purchase 买卖协议
*o=Z~U9z agreement for the payment of interest 支付利息协议
x>i = agreement for the repayment of money 还款协议
8U#14U5rS agreement of reinsurance 再保险协议
ddYb=L+_b Agricultural Bank of China 中国农业银行
B <Jxj air passenger departure tax 飞机乘客离境税
$1X !Ecq_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m[ S 1 airport tax 机场税
EhW@iYL alcohol duty 酒精税
}lk9|U#6*` alienation 让与；让渡；转让
pJ? y alimony 生活费；赡养费
V\Lh(zPt All Ordinaries Index [AOI] 所有普通股指数
7WV"Wr l] all risks 全险；综合险
%i&am= All Sales Record for Stock Market 《股票市场成交报告》
MDpx@.A, Allied Capital Resources Limited 新联财务有限公司
][f 0ZMa all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J^ kSp allocation letter 拨款信件
z#5qI',L allocation of fund 分配款项；预留款项
rl"yE= allocation of profit 利润分配；溢利分配
/0L]Pf; allocation warrant 拨款令
.ErR-p=- allotment 分配；配股
^b&hy&ag allotment notice 股份配售通知；配股通知
hzV%QDUpe allotment of shares 股份分配
j1JdG<n allowable 可获宽免；免税的
ubl
Y%{" allowable business loss 可扣除的营业亏损
@
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.j!:Hp(z} allowance 免税额；津贴；备抵；准备金
V2Z^W^ allowance for debts 债项的免税额
+5ql`C allowance for depreciation by wear and tear 耗损折旧免税额
X/!Y mV ! allowance for funeral expenses 殡殓费的免税额
X?8bb! g%Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(!ud"A|ab4 allowance for repairs and outgoings 修葺及支出方面的免税额
* se),CP!s allowance to debtor 给债务人的津贴
2 $Z4 >! alteration of capital 资本更改
ZB}zT9JaE alternate trustee 候补受托人
k%RQf0`T amalgamation 合并
WAr6Dv,8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o hPXwp?] ambit of charges 征税范围；收费范围
voN, u>U amended valuation 经修订的估值
NS4 W!o;" American Commodities Exchange 美国商品交易所
T.!.3B$@] American Express Bank Limited 美国运通银行
]xJ2;{JWsO American Stock Exchange 美国证券交易所
?f6Fj amortization 摊销
y X\~ {% amount due from banks 存放银行同业的款项
N8wA">u amount due from banks abroad 存放海外银行同业的款项
!&8B8jHqA amount due from holding companies 控股公司欠款
!;PKx]/& amount due from local banks 存放本港银行同业的款项
K ` R amount due to banks 银行同业的存款
R*"zLJP amount due to banks abroad 海外银行同业的存款
&'5 j! amount due to holding companies 控股公司存款
}e1]Ib! amount due to local banks 本港银行同业的存款
Oi!uJofW amount due to outport banks 外埠银行同业的存款
^O5PcV 3Eg amount for note issue 发行纸币的款额
EU7mP
MxJ amount of bond 担保契据的款额
]T<RC\o amount of consideration 代价款额
:as2fO$? amount of contribution 供款数额
g dBH\K (\ amount of indebtedness 负债款额
a
' <B0 ' amount of principal of the loan 贷款本金额
] [ Cg8 amount of rates chargeable 应征差饷数额
cj3P]2B# amount of share capital 股本额
}
AHR7mu= amount of sums assured 承保款额
y#{> tC amount of variation 变动幅度
LZpqv~av amount of vote 拨款数额
u_)'} amount payable 应付款额
k8sjW! 2 amount receivable 应收款额
ma2-66M~j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/;1h-Rc> analysis 分析
z!9w Lo^r ancillary risk 附属风险
$Jy1=/W& annual account 周年帐目；周年帐目报表；年度决算；年结
,3ivB8 annual accounting date 年结日期
pu+jw<7 annual allowance 每年免税额；年积金；年度津贴；年津
A3e83g~L annual balance 年度余额
>x1?t annual disposable income 每年可动用收入
i\P)P! annual estimates 周年预算
rcMSso2 annual fee 年费
pL' +sW annual general meeting 周年大会
OEgp!J annual growth rate 年增率；每年增长率
"\Nn,3qp annual long-term supplement 长期个案每年补助金
G
Y ]bw annual pensionable emolument 可供计算退休金的年薪
NHz hGg] annual report 年报
IsiCH tY9 Annual Report on the Consumer Price Index 《消费物价指数年报》
X[ iQ%Y$/n annual return 周年报表；周年申报表；每年报税表格
.{#J2}+[_} Annual Return Rules 《周年报表规则》
20RI S j annual review of consumer prices 每年消费物价回顾
RC]-9gd3Q annual roll-forward basis 逐年延展方式
Hn,;G`{ annual salary 年薪
czp}-{4X annual statement 年度报表；年度决算表
|rk4,NG. 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
-6>T0 - annuitant 年金受益人
7%^ /Jm annuity 年金
^5*9BwH ` annuity contract 年金合约
||kUi=5 annuity on human life 人寿年金
dX~$#-Ad86 antecedent debt 先前的债项
5@@ilvwzz ante-dated cheque 倒填日期支票
q vGkTE anticipated expenditure 预期开支
B"I^hrQ anticipated net profit 预期纯利
QPpC_pZh anticipated revenue 预期收入
`GT{=XJfY anti-inflation measure 反通货膨胀措施
4Q(GX .5 anti-inflationary stance 反通货膨胀立场
kC-OZ VoO apparent deficit 表面赤字
>a2i%j/T apparent financial solvency 表面偿债能力
Sy`7 })[ apparent partner 表面合伙人
CrI:TB>/ " application for personal assessment 个人入息课税申请书
} ,G5!3 application of fund 资金应用
iyf vcKO application to release as liquidator and to destruct the books of accounts and documents
.qk_m-o 申请免除清盘人职务及毁灭帐簿与文件
OuF%!~V appointed actuary 委任精算师
TW}nO|qw appointed auditor 委任核数师；委任审计师
e47N 9&4 appointed trustee 委任的受托人
3rw<#t;v appointer 委任人
2i_k$- apportioned pro rata 按比例分摊
x\R
8W8M apportionment 分配；分摊
r5g:#mF" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"_T8Km008 apportionment formula 分摊方程式
DF!*S{) apportionment of estate duty 遗产税的分摊
0_faJjTbP; appraisal 估价；评估
<mdHca appreciable growth 可观增长
Z]1jg>") appreciable impact 显着影响
u' +;/8 appreciable increase 可观增长
6#/v:;bF appreciation 增值；升值
f+ Ht appreciation against other currencies 相对其他货币升值
E;AOCbV*$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JQ)w/@Vu= appreciation tax 增值税
S
7 *LV; appropriation 拨款；拨用；拨付
s xp>9& appropriation account 拨款帐目
U0X? ~ 1 Appropriation Bill 拨款法案
9s'[p'[Z appropriation-in-aid system 补助拨款办法
*Z,?VEO approved assets 核准资产
NvqIYW approved basket stock 认可一篮子证券
\_J;i[ approved budget 核准预算
a8laP N approved charitable donation 认可慈善捐款
1z$K54Mj approved charitable institution 认可慈善机构
P4S]bPIp approved currency 核准货币；认可货币
YZ0Jei8+- approved estimates 核准预算
E2~&GkU.UN approved estimates of expenditure 核准开支预算
(W4H?u@X0 approved overseas insurer 核准海外保险人
m]#oZVngy approved overseas trust company 核准海外信托公司
iy\ 6e k1 approved pooled investment fund 核准汇集投资基金
ruQ1Cph approved provident fund scheme 认可公积金计划
RO+N>Wkt approved provision 核准拨款
HJeZm approved redeemable share 核准可赎回股份
eQqx0+-0c approved regional stock 认可地区性证券
TcM;6h` approved retirement scheme 认可退休金计划
%DR8M\d1~H approved subordinated loan 核准附属贷款
ic(`E v arbitrage 套戥；套汇；套利
(!B1} 5" arbitrageur 套戥者；套汇者
nkn4VA?" arbitrary amount 临时款项
.P^&sl*J arrangement 措施；安排；协定
sw^4h`^' arrears 欠款
9#X"m,SB arrears of pay 欠付薪酬
1Vy8TV3D arrears of revenue 逾期未收税款；逾期未收的帐项
\DC0` articles of association 组织章程；组织细则；组织章程细则
:@8N${7`$A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
14
Toi ascertainment of profit 确定利润
Q' qz(G0 "Asia Clear" “亚洲结算系统”
=AIeYUh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yd m2'aV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U+FI^Xrt# Asian Development Fund [ADF] 亚洲发展基金
A, ;V|jv9 Asian dollar bond 亚洲美元债券
M4`. [P4 Asian dollar market 亚洲美元市场
+ #V.6i Asian dollar rate 亚洲美元利率
`!A<XiAOmM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]Ll <Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;S.o` z1GI asked price 沽盘；喊价；索价；卖方报价
k zuI<DW assessable income 应评税入息
-.=:@H}r assessable loss 应评税亏损
E6zSM l5b assessable profit 应评税利润
?6T\uzL +% assessable value 应评税值
M\rZ r3 assessed profit 估定利润
kt;uB
X3 assessed value 经评估价值
}a?( }{z- assessment 评税；评定；估价；评税单
+9!=pR q assessment number 评税编号；估价编号
'NYW`, assessment of additional tax 补加税评税
}s++^uX6 assessment of performance 业绩评估；实绩评价
!5XH.DYq! Assessor 评税主任
|%l& H/ asset price bubbles 资产价格泡沫
6 k- asset-backed securities 具资产保证的证券
l1I\khS assets accretion 资产增值
aoP=7d|K/ assets and liabilities 资产与负债
QxI^Bx assets betterment statement 资产递增表；资产改进表
<tx `#, assets lending 实物放款；有抵押贷款
Q DdH5EfY assets of the company passing on the death 死者去世时转移的公司资产
gql^Inx< assets pledged as security for liabilities 用作负债抵押的资产
,\U c/w R assets portfolio 资产投资组合
ziTE*rNJ assets price 资产价格
[.j&~ \AG assets quality 资产质素
BDiN*.w5 assets realization 资产变现
^Ez` WP assets refinancing arrangement 资产再集资安排
!/RL.`!> assets securitization 资产证券化
Qo pA 'm assets situated outside Hong Kong 在香港以外地方的资产
!}pvrBS assets stripping 削减资产；拆卖资产
ews{0 assets value 资产值
A$o7<Hx assignee 承让人
Lsb` ,: assignment 转让；转让书；转让契
FX,kmre3 assignment of interest 权益转让
KqhE=2, assignment of letters patent and trade mark 专利证书及商标转让
/=IBK` assignment of property 物业转让；物业转让书
, |G~PC8 assignment right 转让权
>o,l/# z assignor 转让人
6O0CF}B* associate 有联系的人；有关连人士；相联者；合伙人；联系人
iwx*mC{|A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~l H_d[ associate member 附属会员
}LTy Xo associated body corporate 相联法人团体
T7qE
2 associated company 相联公司；联属公司
O'[r,|Q{ associated corporation 相联法团
Mv\]uAT` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jWNF3\ 公认会计师公会〔英国〕
] b'" l Association of Futures Exchange Brokers 香港期货经纪协会
Bb9/nsbE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#L`'<ge'g* association of underwriters 承保人组织
bJ5 VlK67R assumption of control 接管
G X0S9s assurance 担保；保险；转易；转易书
*pj ^d>< assurance of interest 权益的转易
(JdZ l2A. at 19XX price 按一九ＸＸ年价格计算
w gU2q| at a discount 按赔价计算；按贴水价格计算；打折扣
gPqdl6#c at a premium 按溢价计算；按升水价格计算
=s/UF _JN at call 通知付款；按通知
w e}G%09L at constant market price 按固定市价计算
o/4U`U)Q0v at constant price 按固定价格计算
(t_%8Eu at cost 按成本计算
B6J < at current market price 按当时市价计算；按现时市价计算
Bm4fdf#A] at current price 按当时价格计算；按现时价格计算
SodYb at factor cost 按要素成本计算；按生产要素成本计算
V<ExR@|}.% at money-of-the-day price 按付款当日价格计算
Gk-49|qIV at or better 按指定或较佳价位〔买卖指令〕
VbfT dRD- at par 按面值计算；平价
/w
"h'u at sight 见票即付
b; jr;I at the close 按收市盘
hy wy(b3 at the opening 按开市盘
ZWXA%u7V attestation 见证；见证条款
V_"UiN"o at-the-money option 平价期权
!Y^3% B% attorney 受权人；受托代表人
&MJ cLM] attornment 新拥有人承认书
!(nFq9~~Q attributable profit 可归属利润
A3 eus attributable share value 可归属股份价值
b`&
:` Auckland Stock Exchange 奥克兰证券交易所
RcpKv;= iB auction 拍卖
MN<uIqG auctioneer 拍卖商
/v8yE9N_ audit 审计；核数
oxZXY]$y Audit Commission 审计署
HA`q U
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
JxmFUheLt 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〕
"(+p1
audit review 帐目审查
IrMxdF~c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
J-5E# v audited account 审计帐目；经审计的帐目
eJ+@<+vr;x audited annual account 经审计的周年帐目
QA=mD^A audited balance sheet 经审计的资产负债表
Q/]t $ auditor 核数师；核数主任；审计师
MHPh! auditor's certificate 核数师证明书；审计师证明书
hp3
<HUU auditor's report 核数师报告；审计师报告
2#)z%K6T Aussie bond 澳元债券
ioJ|-@! #o austerity budget 紧缩预算
#,CK;h9jy! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"|nh=!L Australia All Ordinaries Index 澳洲所有普通股票指数
SL 5QhP Australian Dollar [AUD] 澳元
fjh,e Australian Options Market 澳大利亚期权市场
4 zh g# Australian Securities Commission 澳洲证券事务监察委员会
)Szg MbF6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,~*pP hQ8m Australian Stock Exchange 澳大利亚证券交易所
0dCg/wJx Austrian Schilling [ATS] 奥地利先令
A Qm!7, authentication 认证；鉴证
~djHtd> authority to purchase 委托购买证；委购书
*IQQsfL) authorization 认可；核准；授权；授权书
Lhmb=
@ authorization by direction 指示授权
h[>Puoz authorization by instruction 指令授权
i{biQ|,.sL authorization by warrant 令状授权
9CPr/q9 ' authorization of unit trust 单位信托的认可
]=vR jw authorized agent 指定代理人
)QAS 7w#k authorized capital 法定资本
l|sC\ ;S authorized clerk 出市员
=`E{QCW authorized dealer 认可交易商
_fjHa6S authorized financial institution 认可财务机构
^8V8,C) authorized fund 认可基金
/ Y0oA3am authorized fund house 获授权的基金公司；认可基金公司
@TvDxY1)6Z authorized institution 认可机构
LO@o`JF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bzyy;`;6Q~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6<Txkk authorized insurer 获授权保险人；获认可承保人
]S7>=S authorized investment 特准投资项目
NudY9 ~ authorized person 获授权人
W *~[KdgC authorized representative 获授权代表
H8V@KB authorized share capital 法定股本
c"oJ cp automated quotation system 自动报价系统
e)f!2'LL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S<81r2LT 自动交易系统〔香港期货交易所有限公司〕
M,dp; automatic adjustment mechanism 自动调整机制
2Dw}o;1' automatic adjustment system 自动调整系统
X}ft7;Jpy Automatic Clearing House 自动票据交换所
D9%t67s automatic exchange rates accumulation system 自动化汇率累集系统
%*];XpAE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{ y`n _ automatic teller machine [ATM] 自动柜员机
{4>N2mP{M autopay 自动转帐
COH9E\ZGF available assets 可用资产
o?/fObV@( available fiscal reserve 现存财政储备
~S~4pK available profit 可用利润
h
;1D T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_g%,/y 9y average 平均；平均数；海损
D_M73s!U average basic salary 平均基本薪金
Kb~i9x& average consumer expenditure 平均消费开支；一般消费开支
#k|f%!-Vo average cost 平均成本
irF+(&q]jh average cost of land production 增辟土地平均成本
#'8'5b average daily turnover 平均每日成交额
,m[#<}xXA average daily wage rate 平均每日工资率
>l^[73,]L average expenditure pattern 平均开支模式
&0RKNpw g average growth rate 平均增长率
.f9&.H# average net fixed assets 固定资产平均净值
@ y8)
"m" average of relatives 相对价格平均数
JnPwqIF1 average price 平均价格
_18Aek average propensity to consume 平均消费倾向；一般消费倾向
A7R [~ average propensity to save 平均储蓄倾向；一般储蓄倾向
PYyT#AcW2 average rate 平均率
k-I U}|Xz average revenue 平均收入；平均收益
\[<8AV"E-' average stock 平均库存；平均存货
L0> 7v average yearly rent 平均年租
WZ N0`Od avoidance of double taxation 避免双重课税
<lP5}F87 avoidance of tax 避税
