A:
1%,AU A share Ａ股；甲类股份
l~9P 4
, abatement of tax 减税；减扣免税额
|XdkJv] ABN AMRO Bank N.V. 荷兰银行
7L\ kn a< above-the-line expenditure 线上项目支出；经常预算支出
K=mW`XXup above-the-line receipt 线上项目收入；经常预算收入
WQT;k0;T] ABSA Asia Limited 南非联合亚洲有限公司
_N&]w*ce absolute change 绝对数值变更
m?=9j~F * absolute expenditure 实际开支
B)cVbjTn absolute guideline figure 绝对准则数字
}n91aE3 v absolute interest 绝对权益
;wkoQ8FD9 absolute order of discharge 绝对破产解除令
r]+N(&q absolute profit margin 绝对利润幅度
_laLTP* absolute value 实值；绝对值
=2 yg:D absolutely vested interest 绝对既得权益
_N-JRM m< absorbed cost 已吸收成本；已分摊成本
iSz?V$}? absorption 吸收；分摊；合并
'aoHNZfxw absorption rate 吸收率；摊配率；分摊率
;'x\L<b/) ACB Finance Limited 亚洲商业财务有限公司
EO[U ezuU acceptable form of reciprocity 合理的互惠条件
MGzuQrl{H acceptable rate 适当利率；适当汇率
(o5+9'y"9 acceptance agreement 承兑协议
Yh} F acceptance for honour 参加承兑
$5;RQNhXh acceptor 承兑人；接受人；受票人
0Zv<]xO acceptor for honour 参加承兑人
;\5^yDv[e accident insurance 意外保险
ssy+x;<x, Accident Insurance Association of Hong Kong 香港意外保险公会
Lp ?JSMe accident insurance scheme 意外保险计划
G~\ SI. accident year basis 意外年度基准
LVj62&,- accommodation 通融；贷款
$2j?Z.yEG accommodation bill 通融票据；空头票据
yIdM2# `u accommodation party 汇票代发人
Ltt+BUJc account balance 帐户余额；帐户结余
^?3e?Q? account book 帐簿
ird
q51{G account collected in advance 预收款项
Py)'%e account current book 往来帐簿
uBe1{Z account of after-acquired property 事后取得的财产报告
xe3t_y account of defaulter 拖欠帐目
"T_OLegdK account payable 应付帐款
"/-T{p;. account payee only [A/C payee only] 只可转帐；存入收款人帐户
TdAHw
@( account receivable 应收帐款
-UM5&R+o account receivable report 应收帐款报表
n^7$ST#'bV account statement 结单；帐单；会计财务报表
V\V:uo(C account title 帐户名称；会计科目
] EzX$T accountant's report 会计师报告
?/,sKF74i Accountant's Report Rules 会计师报告规则
dU~DlaEy( accounting and auditing procedure 会计与审计程序；会计与核数程序
Fq<;- Accounting Arrangements 《会计安排》
2-3| 0<` accounting basis 会计基础
6jIW)C accounting by Official Receiver 破产管理署署长呈交的帐目
= yH#Iil Accounting Circular 《会计通告》
G'>z~I]6S accounting class 会计类别
NI^[7.2 accounting date 记帐日期；会计结算日期
@?GOO D_i accounting for money 款项核算
(HUGgX"= Accounting Officer 会计主任
;-koMD!2F accounting period 会计报告期；会计期
;S FmbZ%~ accounting policy 会计政策；会计方针
lilKYrUmG accounting practice 会计惯例
fJ?$Z| accounting principle 会计准则
]eJjffx accounting record 会计记录
!:[kS1s>M accounting report 会计报告
til L7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
79>8tOuo Accounting Society of China 中国会计学会
+r+H`cT@ accounting statement 会计报表
b7:B[7yK.x accounting system 会计制度；会计系统
I+Q`i:\,q accounting transaction 会计事项；帐务交易
:X`Bc" accounting treatment 会计处理
A~!3svJW accounting year 会计年度
?'_Q^O> accretion 增值；添加
Y( D@B|"'m accrual 应计项目；应累算数目
#]yb; L accrual basis 应计制；权责发生制
h%Nbx:vKk accrual basis accounting 应计制会计；权责发生制会计
% ` c?cB accrue 应累算；应计
( / c&#W accrued benefit 应累算利益
ZR3x;$I~4 accrued charges 应计费用
#0HF7C3 accrued cumulative preference share dividend 应累算的累积优先股股息
,'CDKzY accrued expenses 应累算费用
3eV(2 accrued interest payable 应付利息；应计未付利息
43mV ~Oj accrued interest receivable 应收利息；应计未收利息
6' M"-9?G accrued right 累算权益
`3$S^|v accruing profit 应累算的利润
hwmpiyu accumulated fiscal reserve 累积财政储备
4 g#pQ accumulated profit 累积利润；滚存溢利
Q-[^!RAK? accumulated reserve 累积储备
~lR"3z_Z} accumulation of surplus income 累积收益盈余
Vvw Qz#S acquired assets 既得资产
"/).:9],} acquisition 收购；购置；取得
&\\iD :J acquisition cost 购置成本
x0])&':! acquisition expenses 购置费用
~6 7L acquisition of 100% interest 收购全部股权
nD\ X3g `V acquisition of control 取得控制权
^ftZ{uA acquisition of fixed assets 购置固定资产
6N4/p=lE acquisition of shell “买壳”
b|c?xHF}K acquisition price 收购价
&8Cuu$T9) act of God 天灾
i6[,m*q~2x acting partner 执事合伙人
:;u~M(R active market 买卖活跃的市场；交投畅旺的市场；旺市
N~ -N Q active partner 积极参与的合伙人
x@I@7Pvo3 active trading 交投活跃
m6bI<C3^5 actual circulation 实际流通
%$
^yot actual cost 实际成本
edPnC
{?s actual expenditure 实际开支；实际支出
> 9f -zv(n actual income 实际入息；实际收入；实际收益
c FjC actual market 现货市场
|5}{4k~9J actual price 现货价；实际价格
a4
g~'^uC actual profit 实际利润
a#=GL B_P( actual quotation 实盘；实际价位；实际报价
f 8E
S
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jZ < *XX actuals 实货
BZqb
o `9 actuarial investigation 精算调查
* xs8/? actuarial principle 精算原则
~BVg#_P actuarial report 精算师报告
7
:s6W%W1* Actuarial Society of Hong Kong 香港精算学会
<3;/,>^ Pm actuarial valuation 精算师估值
H F wT
actuary 精算师
Aa&3x~3+ ad referendum agreement 暂定协议；有待覆核的协定
0\AYUa?RM ad valorem duty 从价税；按值征税
B @ ]( , ad valorem duty system 从价税制
L4aT=of- ad valorem fee 从价费
{y|y68y0+ ad valorem tariff 从价关税
S
~lw5 additional allowance 额外免税额
uU`zbh}]L. additional amount for unexpired risk 未过期风险的额外款额
M i\f?
additional assessable profit 补加应评税利润
S 8" h9| additional assessment 补加评税
EX8:B.z`57 additional commitment 额外承担
J#CF S G additional commitment vote 额外承担拨款
wX7B&w8wV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
au8b Ew&W additional dependent parent allowance 供养父母额外免税额
.1MXQLy additional provision 额外拨款
|pr~Oh z additional stamp duty 附加印花税
H BmjB= additional tax 补加税罚款；补加税款
AKM\1H3U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uJG^>B?`b adjudged bankrupt 被裁定破产
7/(C1II.Q adjudicated bankrupt 裁定破产人
GZ@!jF>!u adjudication fee 裁定费；评定印花税额手续费；评估契据费
pTmG\wA~$ adjudication of bankruptcy 裁定破产；宣告破产
+D1;_DU adjudication of insolvency 裁定无力偿还债务
+bd/*^ adjusted actual 经调整的实数；调整后的实数
nF}]W14x adjusted current assets 经调整的流动资产；调整后的流动资产
4 ;|&}Ij adjusted figure 经调整的数字；调整后的数额
Arz>
P@EQ adjusted liabilities 经调整的负债；调整后的负债
ltHC+8 aZ adjusted loss 经调整的亏损；调整后的亏损
udg;jR-^ 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
iD@2_m) adjusted profit 经调整的利润；调整后的利润
Ssaf RK$ adjusted surplus 经调整的盈余额；调整后的盈余额
<acAc2 adjusted value 经调整的价值；调整后的价值
P G) dIec adjustment 调整；修订；理算〔保险〕
z@VY s adjustment centre 调剂中心
THK)G2
= adjustment lag 调整过程的时间差距；调整时差
G
<m{ o adjustment mechanism 调整机制
vVKiE 6^ adjustment of loss 亏损调整
1O9V Ej5 adjustment process 调整过程；调整程序
\VPU) adjustment range 调整幅度
+(r8SnRX administered exchange rate 受管制汇率
\u,hS*v0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uZ Id.+Rk administration expenses 行政费用
: 4Sj2
administration fee 手续费；行政费
U,Z.MP Q administration in bankruptcy 破产管理
TA}gCXE
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~v9\4O administrator 管理人；遗产管理人
a&ZH administrator of the estate 遗产管理人
Czb@:l%sc admission of debt 债项承认书
P 2;j>=W admission of proof 接纳债权证明
&#g;=jZ advance 放贷款项；垫付款项；预支款项；预付款项
_}`iLA!$I advance account 暂支帐目；预付款帐户
y{K~g<VL advance compensation 预付补偿金
wamqeb{u advance from shareholder 股东垫款
" I`<s < advance pending reimbursement 预支以待日后付还
`-Gs*# (/ advanced economy 先进经济体系
&e_ M \D advancement 预付；预付财产
(q*T. advances warrant 垫款令
V|xR`Q advancing 贷出
0_qqBL. 4 adverse balance 逆差
~ mK9S^[ adverse exchange 逆汇
KWy4}7a@,s advertisement addressed to shareholders 在报章刊登的致股东通告
MsX`TOyO! advice for collection 托收通知书
E'Egc4Z2=l advice of drawing 提款通知书；汇票通知书
x1+8f2[ advice of payment 付款通知
_V6;` {$WK Advisory Committee [Securities and Futures Commission]
F:IG3 @ 谘询委员会〔证券及期货事务监察委员会〕
>F, ~ QHcz Advisory Committee on Diversification 经济多元化谘询委员会
v"_hWJ) affidavit 誓章；遗产申报誓章
&hd +x5 affidavit of no receipt 述明无收款的誓章
z7{b>oub(' affiliate 联号；联营公司；附属公司
r6 ,5&`& affiliated company 附属公司；联号；联营公司
q(!191@C( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4<Bj;1*4 affordability 负担能力
kHX- AsRc African Development Bank [AfDB] 非洲开发银行
5@Ot@o after-acquired property 事后取得的财产
!K(0)~u after-hours dealing 市后交易
]_|qv1K6 after-tax profit 税后盈利；税后利润；税后溢利
hV'JTU]H agency agreement 代理协议
FL0(q> $*8 agency expenses 代理机构的开支
$+S'Boo agency fee 代理费
l4hC>q$T Agency Law 《代理法》
'!{zO"
1* agent 代理人；承销人
$C(} agent of company 公司代理人
E n{vCN agent's fee 代理人费；经纪费
eNu `\ aggregate 总计；总数；总体数字
tQz-tQ g aggregate amount 总款额；总额
N\HOo-X aggregate assets and liabilities 总体资产与负债
WK /Byd.Z aggregate at constant price 按固定价格计算的总体数字
98Pt&C? -B aggregate demand 总需求
a,M7Bb x aggregate gross position 总持仓量
<G\q/!@_ aggregate limit 总限额
O)`R)MQ) aggregate of salaries tax 合计薪俸税
:%xiH%C> aggregate performance 总体表现；总体业绩
gHvxmIG aggregate supply 总体供应
l5D8DvJCj aggregate surplus 总盈余
1/6 G &RB aggregate total 整体总额
vy 1:>N?#5 aggregate value 总值；合计价值
J L`n12$m aggregated basis 合计基准
*8,]fBUq aggregated net chargeable income 合计应课税入息实额
MBXumc_g aggregation 合并计算；合计；总和
@\z2FJ79w aggregation of incomes of husband and wife 夫妇入息合并计算
bb+-R_3Kd aggregation of property 财产的总和
>=6tfLQ agio 差价；贴水
yYp!s 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》
=4m?RPb~b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JQi)6A?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》
R BwI*~%g{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k1_f7_m 《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》
vkASp&a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1 nX/ 5z_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》
@ lDoMm,m' agreement for a settlement 授产协议
j5G8IP_Wx agreement for assignment 转让协议
`kVy1WiY agreement for sale 售卖协议；买卖协议
m+"?;;s agreement for sale and purchase 买卖协议
+VI2i~ agreement for the payment of interest 支付利息协议
vv"_u=H agreement for the repayment of money 还款协议
oh :g agreement of reinsurance 再保险协议
xQ^zX 7 Agricultural Bank of China 中国农业银行
"S_t%m&R air passenger departure tax 飞机乘客离境税
ygWo 9? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iZwt,)( airport tax 机场税
UOy`N~\gh+ alcohol duty 酒精税
O9dIob u4 alienation 让与；让渡；转让
a 5:YP alimony 生活费；赡养费
o[O-|XL _ All Ordinaries Index [AOI] 所有普通股指数
hcWkAR all risks 全险；综合险
37 T<LU All Sales Record for Stock Market 《股票市场成交报告》
ia LsIy#h Allied Capital Resources Limited 新联财务有限公司
Zh6bUxr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pI,QkDJ0 allocation letter 拨款信件
TmoODG>@ allocation of fund 分配款项；预留款项
+ ( ` allocation of profit 利润分配；溢利分配
GTeFDm; T^ allocation warrant 拨款令
jL6u#0 allotment 分配；配股
Siq2 Glg _ allotment notice 股份配售通知；配股通知
(w-z~#< allotment of shares 股份分配
nQa5e_q!u allowable 可获宽免；免税的
SZzS$6 t allowable business loss 可扣除的营业亏损
4T{+R{_Y1 allowable expenses 可扣税的支出
Jj8z ~3XnJ allowance 免税额；津贴；备抵；准备金
!\z :S?V allowance for debts 债项的免税额
3uZY.H+H allowance for depreciation by wear and tear 耗损折旧免税额
|Eu_K` allowance for funeral expenses 殡殓费的免税额
UMma|9l(i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/![S 3Ol allowance for repairs and outgoings 修葺及支出方面的免税额
ic%<39 allowance to debtor 给债务人的津贴
" <Dn%r alteration of capital 资本更改
]Vln5U
alternate trustee 候补受托人
T u?+pz`h amalgamation 合并
<_dyUiT$J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'u@
)F` ambit of charges 征税范围；收费范围
E*:!G amended valuation 经修订的估值
\j+O |#`|) American Commodities Exchange 美国商品交易所
<%8j#@OdZ American Express Bank Limited 美国运通银行
\3-XXq American Stock Exchange 美国证券交易所
ra 0:Lg' amortization 摊销
&B Y%<h0c amount due from banks 存放银行同业的款项
h q6B
pE amount due from banks abroad 存放海外银行同业的款项
{Kx eH7S amount due from holding companies 控股公司欠款
9TIyY`2! amount due from local banks 存放本港银行同业的款项
D^baXp8 amount due to banks 银行同业的存款
' Ph amount due to banks abroad 海外银行同业的存款
XI}
C|]# amount due to holding companies 控股公司存款
WS/^WxRY amount due to local banks 本港银行同业的存款
GpMKOjVm| amount due to outport banks 外埠银行同业的存款
9c1g,:8\ amount for note issue 发行纸币的款额
I L 'i7p amount of bond 担保契据的款额
%0fF _OU amount of consideration 代价款额
ZR.1SA0x?O amount of contribution 供款数额
HJhPd#xCW amount of indebtedness 负债款额
F[<EXLQ amount of principal of the loan 贷款本金额
iS&~oj_-% amount of rates chargeable 应征差饷数额
0 #pjfc `: amount of share capital 股本额
([R}s/)$ amount of sums assured 承保款额
1P#bR` I
> amount of variation 变动幅度
#+N\u*-S amount of vote 拨款数额
A{iI ,IFe amount payable 应付款额
T]Gxf"mK amount receivable 应收款额
vA2@Db} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gh=s#DQsFw analysis 分析
=2] .G Gg ancillary risk 附属风险
)IPnSh/ < annual account 周年帐目；周年帐目报表；年度决算；年结
bj\v0NKN4 annual accounting date 年结日期
v_)a=I%o&2 annual allowance 每年免税额；年积金；年度津贴；年津
(JH LWA H annual balance 年度余额
c9-$t d& annual disposable income 每年可动用收入
j / 4N annual estimates 周年预算
/ d=i 0E3 annual fee 年费
i>HipD,TD annual general meeting 周年大会
)X@Obg annual growth rate 年增率；每年增长率
7Fw`s@/% annual long-term supplement 长期个案每年补助金
)A:2y + annual pensionable emolument 可供计算退休金的年薪
.F:qJ6E annual report 年报
8>S"aHt 7 Annual Report on the Consumer Price Index 《消费物价指数年报》
+(0 Fab8g annual return 周年报表；周年申报表；每年报税表格
>8_#L2@ Annual Return Rules 《周年报表规则》
`2c>M \c4U annual review of consumer prices 每年消费物价回顾
ePdM9% annual roll-forward basis 逐年延展方式
G;_QE<V~_ annual salary 年薪
aehGT | annual statement 年度报表；年度决算表
DnvJx!#R 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
zvf:*N a") annuitant 年金受益人
Ev* b annuity 年金
&f'\9lO annuity contract 年金合约
g9|B-1[ annuity on human life 人寿年金
}^Be^a<ub antecedent debt 先前的债项
8:;_MBt ante-dated cheque 倒填日期支票
&o{I9MD anticipated expenditure 预期开支
I'2:>44>I6 anticipated net profit 预期纯利
0JQy-hpF anticipated revenue 预期收入
| !{Q4< anti-inflation measure 反通货膨胀措施
drP2 % u anti-inflationary stance 反通货膨胀立场
1{4d)z UB apparent deficit 表面赤字
_5%SYxF*y apparent financial solvency 表面偿债能力
jK/2n} q&] apparent partner 表面合伙人
^0"NcOzzxl application for personal assessment 个人入息课税申请书
ljV tFm< application of fund 资金应用
((^jyQ application to release as liquidator and to destruct the books of accounts and documents
*6^|i} 申请免除清盘人职务及毁灭帐簿与文件
.Gq.s t% appointed actuary 委任精算师
r`XIn#o appointed auditor 委任核数师；委任审计师
U^vQr%ha appointed trustee 委任的受托人
Qw4P{>|Y appointer 委任人
ATCFdtNc apportioned pro rata 按比例分摊
| qtdmm apportionment 分配；分摊
Yh_H $uW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i)f3\?,, apportionment formula 分摊方程式
yi<&'L; apportionment of estate duty 遗产税的分摊
*@ o@> appraisal 估价；评估
9C}Ie$\ appreciable growth 可观增长
*k==2figz appreciable impact 显着影响
H `y.jSNi appreciable increase 可观增长
6TJ5G8z_ appreciation 增值；升值
8^M5k%P appreciation against other currencies 相对其他货币升值
R 5 47 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eO; i1 > appreciation tax 增值税
,{:c<W:A] appropriation 拨款；拨用；拨付
ta"/R@ k* appropriation account 拨款帐目
JPfNf3<@My Appropriation Bill 拨款法案
Ze ~$by|9f appropriation-in-aid system 补助拨款办法
6l&m+!i approved assets 核准资产
"6_#APoP approved basket stock 认可一篮子证券
;~T)pG8IS approved budget 核准预算
q"ba~@<BEl approved charitable donation 认可慈善捐款
-
{<`Z approved charitable institution 认可慈善机构
5r" BavA approved currency 核准货币；认可货币
+*'
approved estimates 核准预算
-B :Z(]3#\ approved estimates of expenditure 核准开支预算
mN +~fu h approved overseas insurer 核准海外保险人
7 vUfA" approved overseas trust company 核准海外信托公司
ov : h4 approved pooled investment fund 核准汇集投资基金
[ M_pf2Y approved provident fund scheme 认可公积金计划
Ntr5Q
IPd approved provision 核准拨款
c\Fy X\ i approved redeemable share 核准可赎回股份
lnL&v' { approved regional stock 认可地区性证券
6i[\?7O'0 approved retirement scheme 认可退休金计划
u^a\02aV[ approved subordinated loan 核准附属贷款
> "?HbR9 arbitrage 套戥；套汇；套利
G~_5E]8 arbitrageur 套戥者；套汇者
IrQ8t! arbitrary amount 临时款项
:,rD5a OQ arrangement 措施；安排；协定
7Z5,(dH> arrears 欠款
Gir_.yc/ arrears of pay 欠付薪酬
y@]4xLB] arrears of revenue 逾期未收税款；逾期未收的帐项
;y<)RM articles of association 组织章程；组织细则；组织章程细则
GDw4=0u- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
piJ/ e ascertainment of profit 确定利润
5&7)hMpp I "Asia Clear" “亚洲结算系统”
}hyK/QUCoN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'KpCPOhfR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:Q2\3 Asian Development Fund [ADF] 亚洲发展基金
P]!$M Ot Asian dollar bond 亚洲美元债券
Le9r7O: Asian dollar market 亚洲美元市场
fC
xN ! Asian dollar rate 亚洲美元利率
8 (ny^]v| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
RI w6i?/I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'j#oMA{0 asked price 沽盘；喊价；索价；卖方报价
gXI_S 9 z assessable income 应评税入息
2T5@~^:7u assessable loss 应评税亏损
u~<>j Ay assessable profit 应评税利润
U#G
uB&V assessable value 应评税值
a8M.EFa: assessed profit 估定利润
|[D~7|? assessed value 经评估价值
qMYR\4"$ assessment 评税；评定；估价；评税单
%8`zaa assessment number 评税编号；估价编号
~] Mq' assessment of additional tax 补加税评税
({D. oS assessment of performance 业绩评估；实绩评价
Z] $yuM Assessor 评税主任
vq$%Ug/B asset price bubbles 资产价格泡沫
qA9*t asset-backed securities 具资产保证的证券
z%lj EI"<C assets accretion 资产增值
N F0IF#;a assets and liabilities 资产与负债
}@@1N3nnxV assets betterment statement 资产递增表；资产改进表
y[q W> assets lending 实物放款；有抵押贷款
25ul,t_Du assets of the company passing on the death 死者去世时转移的公司资产
l,h#RTfry assets pledged as security for liabilities 用作负债抵押的资产
WP 32t@ assets portfolio 资产投资组合
5yp ~PhHf assets price 资产价格
;Iw'TF assets quality 资产质素
\yb^%$hZ0
assets realization 资产变现
cgYMo{R3 assets refinancing arrangement 资产再集资安排
*bn9j>|iv assets securitization 资产证券化
%P_\7YBC> assets situated outside Hong Kong 在香港以外地方的资产
@`}'P115@ assets stripping 削减资产；拆卖资产
$f1L<euH assets value 资产值
1|/2%IDUI assignee 承让人
oLruYS aD assignment 转让；转让书；转让契
;}f%b E assignment of interest 权益转让
~SM 2W% assignment of letters patent and trade mark 专利证书及商标转让
;oh88,*' assignment of property 物业转让；物业转让书
Iay7 Fkv assignment right 转让权
=eac,]31 assignor 转让人
z-7 F,$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
~l6e&J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
TM!R[-\ associate member 附属会员
fhH* R*4 associated body corporate 相联法人团体
5*g@;aR1 associated company 相联公司；联属公司
,)]ZD H associated corporation 相联法团
@GnsW;$*~. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2"<}9A<Xs 公认会计师公会〔英国〕
q6j]j~JxB Association of Futures Exchange Brokers 香港期货经纪协会
xR #hU;E} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G#dpSNV3| association of underwriters 承保人组织
*t RJ= assumption of control 接管
9D<^)ShY assurance 担保；保险；转易；转易书
NP B':r-8 assurance of interest 权益的转易
b17p; wS at 19XX price 按一九ＸＸ年价格计算
v Z]gb $ at a discount 按赔价计算；按贴水价格计算；打折扣
6h+/C]4 at a premium 按溢价计算；按升水价格计算
\Z+v\5nmO at call 通知付款；按通知
Fof_xv9 at constant market price 按固定市价计算
X]1 ep at constant price 按固定价格计算
@~63%6r#4M at cost 按成本计算
,{oP`4\Lm at current market price 按当时市价计算；按现时市价计算
Do _L at current price 按当时价格计算；按现时价格计算
r<|\4zIo/ at factor cost 按要素成本计算；按生产要素成本计算
` gss(o1} at money-of-the-day price 按付款当日价格计算
U_VD* F4Bv at or better 按指定或较佳价位〔买卖指令〕
(n`\ b47 at par 按面值计算；平价
B=Zo0 p^ at sight 见票即付
V 9<[v?.\ at the close 按收市盘
s?`)[K'- at the opening 按开市盘
efbt\j6@%2 attestation 见证；见证条款
Tu6he8Q- at-the-money option 平价期权
O-y"]Wrv attorney 受权人；受托代表人
}`_2fJ6 attornment 新拥有人承认书
D 'u+3 attributable profit 可归属利润
omRd'\ RO attributable share value 可归属股份价值
/ FYa{.Vlr Auckland Stock Exchange 奥克兰证券交易所
8F[j}.8q auction 拍卖
d>AVUf<o~ auctioneer 拍卖商
9CN / v audit 审计；核数
r?[mn^Bo 5 Audit Commission 审计署
Yd<~]aXM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y NDyh 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〕
"QlCcH`g audit review 帐目审查
N A3yd^sr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#g |j;{P audited account 审计帐目；经审计的帐目
C$(t` G audited annual account 经审计的周年帐目
- B4v1{An audited balance sheet 经审计的资产负债表
FF_$)%YUp auditor 核数师；核数主任；审计师
}6S4yepl auditor's certificate 核数师证明书；审计师证明书
>`NM?KP s auditor's report 核数师报告；审计师报告
? {&#l2 Aussie bond 澳元债券
w{r ->Phe austerity budget 紧缩预算
%(kq Hxc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.i. |wY Australia All Ordinaries Index 澳洲所有普通股票指数
vj_oMmjKw Australian Dollar [AUD] 澳元
k|lxJ^V# Australian Options Market 澳大利亚期权市场
BF_k~ Australian Securities Commission 澳洲证券事务监察委员会
JPpYT~4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y"lxh/l$} Australian Stock Exchange 澳大利亚证券交易所
q2 f/#"k Austrian Schilling [ATS] 奥地利先令
\hq8/6=4s authentication 认证；鉴证
\u /5&[; authority to purchase 委托购买证；委购书
5 Px.G* authorization 认可；核准；授权；授权书
IB?A]oN1{ authorization by direction 指示授权
Xt7'clr authorization by instruction 指令授权
'&9 a% authorization by warrant 令状授权
B{K'"u C authorization of unit trust 单位信托的认可
PIr Uls0} authorized agent 指定代理人
Q72wg~% w authorized capital 法定资本
KC]Jbm{y authorized clerk 出市员
-s)2b
; authorized dealer 认可交易商
Zk/NO^1b authorized financial institution 认可财务机构
&6:,2W&s authorized fund 认可基金
H\b5]q % authorized fund house 获授权的基金公司；认可基金公司
FQ87[|
S authorized institution 认可机构
JZt Ft=>q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HaC3y[ LJ0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B`WfJ2*2 authorized insurer 获授权保险人；获认可承保人
=L=#PJAP j authorized investment 特准投资项目
'^J/aV authorized person 获授权人
o|}%pc 3 authorized representative 获授权代表
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FqU | authorized share capital 法定股本
R utW{wh automated quotation system 自动报价系统
.kYzB.3@] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?ykZY0{B 自动交易系统〔香港期货交易所有限公司〕
zb i automatic adjustment mechanism 自动调整机制
\=_8G:1 automatic adjustment system 自动调整系统
0Fw\iy1o Automatic Clearing House 自动票据交换所
ps [6)d)o automatic exchange rates accumulation system 自动化汇率累集系统
EiN.VU ` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oy`m: Xp automatic teller machine [ATM] 自动柜员机
g:6yvEu$ - autopay 自动转帐
^&<*$Ai~ available assets 可用资产
s7
K KH
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c%U$qao=c+ available profit 可用利润
6vjB; uS[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@uE=)mP@ average 平均；平均数；海损
395o[YZx* average basic salary 平均基本薪金
$ i&$ZdX average consumer expenditure 平均消费开支；一般消费开支
5]Ra?rF average cost 平均成本
` MwQ6%lf average cost of land production 增辟土地平均成本
$oQsh|sTI average daily turnover 平均每日成交额
6P~"7k average daily wage rate 平均每日工资率
v-gT
3kJ average expenditure pattern 平均开支模式
r zmk-V average growth rate 平均增长率
[.I,B tY+ average net fixed assets 固定资产平均净值
WV @Tm$ r average of relatives 相对价格平均数
Q)@1:(V/ average price 平均价格
qN0#=X
average propensity to consume 平均消费倾向；一般消费倾向
M+E5 PZ|_
average propensity to save 平均储蓄倾向；一般储蓄倾向
&Kv e vPF average rate 平均率
wW<"l"x, average revenue 平均收入；平均收益
"^ = [*i average stock 平均库存；平均存货
9e)+<H average yearly rent 平均年租
d-<y'GYw
avoidance of double taxation 避免双重课税
h.9Lh ;j avoidance of tax 避税
