A:
RM\A$.5 A share Ａ股；甲类股份
9L2]PU
v abatement of tax 减税；减扣免税额
NNOemTh ABN AMRO Bank N.V. 荷兰银行
r Khhx above-the-line expenditure 线上项目支出；经常预算支出
z( 00"ei above-the-line receipt 线上项目收入；经常预算收入
>-%tvrS% ABSA Asia Limited 南非联合亚洲有限公司
/6K 9? / absolute change 绝对数值变更
2=\} 0 absolute expenditure 实际开支
Nk#[~$Q-1 absolute guideline figure 绝对准则数字
3FD6.X>x absolute interest 绝对权益
r |H 1Yy absolute order of discharge 绝对破产解除令
;r H< absolute profit margin 绝对利润幅度
xaPaK- absolute value 实值；绝对值
LqZsH0C absolutely vested interest 绝对既得权益
yYdow.b! absorbed cost 已吸收成本；已分摊成本
n<GTc{>Z absorption 吸收；分摊；合并
@%aU)YDwi absorption rate 吸收率；摊配率；分摊率
Q%_QT0H9Kz ACB Finance Limited 亚洲商业财务有限公司
dH5 Go9`~R acceptable form of reciprocity 合理的互惠条件
4l2/eh]Hc( acceptable rate 适当利率；适当汇率
H
~VeY\:w
acceptance agreement 承兑协议
bS1 ?I@ acceptance for honour 参加承兑
)#(6J acceptor 承兑人；接受人；受票人
>} "9heF acceptor for honour 参加承兑人
-nHt6AbqP accident insurance 意外保险
K:<j=j@51 Accident Insurance Association of Hong Kong 香港意外保险公会
[w1 4hHnq accident insurance scheme 意外保险计划
pXoD*o b accident year basis 意外年度基准
ktA 5]f; accommodation 通融；贷款
x6qQ
Y<> accommodation bill 通融票据；空头票据
Whd\Ub8( accommodation party 汇票代发人
u~]O #v account balance 帐户余额；帐户结余
IonphTcU! account book 帐簿
# YiphR& account collected in advance 预收款项
51sn+h<w account current book 往来帐簿
:637MD>5lO account of after-acquired property 事后取得的财产报告
MW l2;qi account of defaulter 拖欠帐目
) z" .lw account payable 应付帐款
%X5p\VS\7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
mqt$'_M account receivable 应收帐款
~; V5*t account receivable report 应收帐款报表
L?F b} account statement 结单；帐单；会计财务报表
H Q_IQ+ account title 帐户名称；会计科目
++gWyzD accountant's report 会计师报告
762c`aP_( Accountant's Report Rules 会计师报告规则
_
SuW86 accounting and auditing procedure 会计与审计程序；会计与核数程序
:{g;J Accounting Arrangements 《会计安排》
&1 BACKu accounting basis 会计基础
6zZT 5
Kn accounting by Official Receiver 破产管理署署长呈交的帐目
)/p=ZH0[ Accounting Circular 《会计通告》
D\4pLm"!v accounting class 会计类别
0XSMby?t` accounting date 记帐日期；会计结算日期
` P,-NVB accounting for money 款项核算
O>KrTK-AV Accounting Officer 会计主任
L2Vj2o"x? accounting period 会计报告期；会计期
~WW!P_wI, accounting policy 会计政策；会计方针
fe3a_gYPz accounting practice 会计惯例
\ cr)O ^& accounting principle 会计准则
(i1q ". accounting record 会计记录
kgv29j?k ; accounting report 会计报告
_?I6[Mz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2gN78#d Accounting Society of China 中国会计学会
.rcXxV@f accounting statement 会计报表
59l9^<{A accounting system 会计制度；会计系统
Clo}kdkd_ accounting transaction 会计事项；帐务交易
H#+2l?D:" accounting treatment 会计处理
-U BH,U accounting year 会计年度
/S #Z.T~~ accretion 增值；添加
Gf->N
`N accrual 应计项目；应累算数目
l:.q 1UV accrual basis 应计制；权责发生制
Ai*+LSG accrual basis accounting 应计制会计；权责发生制会计
HOr.(gL! accrue 应累算；应计
=mp"=% accrued benefit 应累算利益
=^5#o)~BB accrued charges 应计费用
d%~OEq1i" accrued cumulative preference share dividend 应累算的累积优先股股息
g9.y`o}c accrued expenses 应累算费用
W[G5+*i accrued interest payable 应付利息；应计未付利息
e#<A\? accrued interest receivable 应收利息；应计未收利息
M wH xn% accrued right 累算权益
wqasI@vyu accruing profit 应累算的利润
&-c{ accumulated fiscal reserve 累积财政储备
tJa*(%Z?f accumulated profit 累积利润；滚存溢利
\hO}3;*& accumulated reserve 累积储备
c $n`=NI accumulation of surplus income 累积收益盈余
.5E6 MF acquired assets 既得资产
Nt Dxwzj acquisition 收购；购置；取得
dsG :DS`q acquisition cost 购置成本
aInh? - acquisition expenses 购置费用
\uyZl2=WWa acquisition of 100% interest 收购全部股权
< ht^Ck acquisition of control 取得控制权
K&{ruHoKB acquisition of fixed assets 购置固定资产
S] R.:T_% acquisition of shell “买壳”
E5X#9;U8E" acquisition price 收购价
!<UdG+iV act of God 天灾
hcT 5> w[ acting partner 执事合伙人
?~9o2[ active market 买卖活跃的市场；交投畅旺的市场；旺市
f~R`RBZ]9 active partner 积极参与的合伙人
[NU@A >H active trading 交投活跃
vPSY 1NC5 actual circulation 实际流通
Qm)c! actual cost 实际成本
S^:7V[=EgI actual expenditure 实际开支；实际支出
=KW~k7TaN actual income 实际入息；实际收入；实际收益
A5IW[Gu! actual market 现货市场
k fY 0u actual price 现货价；实际价格
wu;^fL actual profit 实际利润
M!b-;{;' actual quotation 实盘；实际价位；实际报价
W5(.Hub} actual year basis 按实际年度计算
m0,TH[HWGF actuals 实货
~ (-df> actuarial investigation 精算调查
mu m4Uj actuarial principle 精算原则
cq4sgQ ?sW actuarial report 精算师报告
b ~C^cM Actuarial Society of Hong Kong 香港精算学会
xxZO{ _q actuarial valuation 精算师估值
XNr8,[c actuary 精算师
9`Y\ `F#}q ad referendum agreement 暂定协议；有待覆核的协定
Ol)M0u ad valorem duty 从价税；按值征税
j-k]|0ea} ad valorem duty system 从价税制
lbj_ if; ad valorem fee 从价费
swfjKBfw+g ad valorem tariff 从价关税
4CK$W` V additional allowance 额外免税额
A,;[9J2\& additional amount for unexpired risk 未过期风险的额外款额
av>Ff6w)Y additional assessable profit 补加应评税利润
.F]"%RK[ additional assessment 补加评税
o <L=l Q additional commitment 额外承担
_}l7f additional commitment vote 额外承担拨款
X_ (n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jMP;$w additional dependent parent allowance 供养父母额外免税额
IQyw>_ ~] additional provision 额外拨款
m/"}Y]n! additional stamp duty 附加印花税
<.U(% `| additional tax 补加税罚款；补加税款
/& o<kY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_m#P\f'p adjudged bankrupt 被裁定破产
?#|in} adjudicated bankrupt 裁定破产人
%&M*G@j adjudication fee 裁定费；评定印花税额手续费；评估契据费
%T DY &@i= adjudication of bankruptcy 裁定破产；宣告破产
9)S,c =z83 adjudication of insolvency 裁定无力偿还债务
$p\ 0/ adjusted actual 经调整的实数；调整后的实数
'^ `% adjusted current assets 经调整的流动资产；调整后的流动资产
| W<jN adjusted figure 经调整的数字；调整后的数额
roNs~]6 adjusted liabilities 经调整的负债；调整后的负债
vPET'Bf(YV adjusted loss 经调整的亏损；调整后的亏损
\^Z DH 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
8.tp#x,A adjusted profit 经调整的利润；调整后的利润
L[. )!c8k adjusted surplus 经调整的盈余额；调整后的盈余额
zC WN,K` adjusted value 经调整的价值；调整后的价值
t|v_[Za }Z adjustment 调整；修订；理算〔保险〕
-"x25~k!?F adjustment centre 调剂中心
%5 Zhq > adjustment lag 调整过程的时间差距；调整时差
&&TAX adjustment mechanism 调整机制
-f=4\3y3p adjustment of loss 亏损调整
g]PC6xr38 adjustment process 调整过程；调整程序
3|vZ `} adjustment range 调整幅度
[w}KjV/yi administered exchange rate 受管制汇率
s>a(#6Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t}2M8ue(& administration expenses 行政费用
r~; TId} # administration fee 手续费；行政费
DC,]FmWs!+ administration in bankruptcy 破产管理
I8XU
' administration order 遗产管理令
_MzdbUb5, administrator 管理人；遗产管理人
nT%<!/}! administrator of the estate 遗产管理人
f=Kt [|%'e admission of debt 债项承认书
10ZL-7D#m admission of proof 接纳债权证明
+5ue) ` advance 放贷款项；垫付款项；预支款项；预付款项
3bR 6Y[ advance account 暂支帐目；预付款帐户
otJHcGv advance compensation 预付补偿金
4@"n7/< advance from shareholder 股东垫款
P+(Ys[J3 advance pending reimbursement 预支以待日后付还
FfibR\dhY advanced economy 先进经济体系
I#:,!vjn advancement 预付；预付财产
&h?8yV4B advances warrant 垫款令
D lx-mm_ advancing 贷出
^e: rRk7 & adverse balance 逆差
M%N_4j. adverse exchange 逆汇
"/zDcZbL; advertisement addressed to shareholders 在报章刊登的致股东通告
Kc {~Q advice for collection 托收通知书
4 moVS1 advice of drawing 提款通知书；汇票通知书
Wf9K+my advice of payment 付款通知
kg()C%#u
Advisory Committee [Securities and Futures Commission]
+KHk`2{y~ 谘询委员会〔证券及期货事务监察委员会〕
Ov| Uux Advisory Committee on Diversification 经济多元化谘询委员会
m.>y(TI affidavit 誓章；遗产申报誓章
7 w5 L?,a affidavit of no receipt 述明无收款的誓章
\:_!! affiliate 联号；联营公司；附属公司
5dEek7wnf affiliated company 附属公司；联号；联营公司
<'92\ O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c7/fQc)h4d affordability 负担能力
'D CB 7 T8 African Development Bank [AfDB] 非洲开发银行
d<>jhp5el after-acquired property 事后取得的财产
J7$JW3O after-hours dealing 市后交易
ul ag$ ge after-tax profit 税后盈利；税后利润；税后溢利
zHt}`>y& agency agreement 代理协议
1/ vcj~|)t agency expenses 代理机构的开支
e(EXQP2P> agency fee 代理费
Jk=d5B Agency Law 《代理法》
nISfRX U; agent 代理人；承销人
H^0`YQJ3 agent of company 公司代理人
FW!1 0K? agent's fee 代理人费；经纪费
ARa9Ia{@ aggregate 总计；总数；总体数字
YhJ*(oWL aggregate amount 总款额；总额
hxj[gE'R( aggregate assets and liabilities 总体资产与负债
n Y=]K U aggregate at constant price 按固定价格计算的总体数字
qh~S)^zFJ aggregate demand 总需求
@P
xX]e aggregate gross position 总持仓量
Czt>?8x` aggregate limit 总限额
~0ZLaiJ aggregate of salaries tax 合计薪俸税
6)Dp2 aggregate performance 总体表现；总体业绩
'/K-i.8F aggregate supply 总体供应
Tz 2<# pLR aggregate surplus 总盈余
JnBg;D|)@ aggregate total 整体总额
t 4tXLI;' aggregate value 总值；合计价值
{ -kV~p aggregated basis 合计基准
/b~|(g31" aggregated net chargeable income 合计应课税入息实额
7d'gG[Z^^ aggregation 合并计算；合计；总和
Jz' 8|o;^ aggregation of incomes of husband and wife 夫妇入息合并计算
J3# aggregation of property 财产的总和
, K[}Bz agio 差价；贴水
6$"0!fl> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
"\u_gk{g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:Y>M/ /0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@qWes@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S!wY6z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_9Y7. 5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B;mt11M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@(Y+W2Iyy+ agreement for a settlement 授产协议
tx01*2]pX agreement for assignment 转让协议
X4}Lg2ts agreement for sale 售卖协议；买卖协议
d !]fou agreement for sale and purchase 买卖协议
V ;t8v\ agreement for the payment of interest 支付利息协议
/?Fa<{ agreement for the repayment of money 还款协议
b|z_1j6U agreement of reinsurance 再保险协议
J# tY$PE Agricultural Bank of China 中国农业银行
Kg MW air passenger departure tax 飞机乘客离境税
]@UJ 8hDy Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Lv`NS+fX airport tax 机场税
En]+mIEo alcohol duty 酒精税
pX/,s#dY> alienation 让与；让渡；转让
X1{U''$
K alimony 生活费；赡养费
l~9P 4
, All Ordinaries Index [AOI] 所有普通股指数
VvTs87 all risks 全险；综合险
.}zpvr8YP All Sales Record for Stock Market 《股票市场成交报告》
M,nLPHg K Allied Capital Resources Limited 新联财务有限公司
X6lR?6u%| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M<x
W)R allocation letter 拨款信件
W2\ Q-4D allocation of fund 分配款项；预留款项
TWFi.w4pY allocation of profit 利润分配；溢利分配
^@0-E@ {c
allocation warrant 拨款令
+r
2\v allotment 分配；配股
S9Ka allotment notice 股份配售通知；配股通知
" O,TL *$ allotment of shares 股份分配
Q\4nduQ allowable 可获宽免；免税的
"m m|0PUJ allowable business loss 可扣除的营业亏损
47 _";g@X allowable expenses 可扣税的支出
qf2;yRc& allowance 免税额；津贴；备抵；准备金
EO[U ezuU allowance for debts 债项的免税额
ntT~_Ba8;u allowance for depreciation by wear and tear 耗损折旧免税额
gAWrn^2L5 allowance for funeral expenses 殡殓费的免税额
h#iFp9N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZT;:Hxv0N allowance for repairs and outgoings 修葺及支出方面的免税额
< BNCo5* allowance to debtor 给债务人的津贴
P6cc8x9g( alteration of capital 资本更改
Pxn;]!Z # alternate trustee 候补受托人
\x_fP;ma=_ amalgamation 合并
G~\ SI. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'/"x MpN 4 ambit of charges 征税范围；收费范围
jS,zdJs= amended valuation 经修订的估值
:jp4 !0w American Commodities Exchange 美国商品交易所
M;i4ss,}! American Express Bank Limited 美国运通银行
z
a^s%^:yK American Stock Exchange 美国证券交易所
N7`<t&T@ amortization 摊销
'F6 65 amount due from banks 存放银行同业的款项
+ ^9;<>P amount due from banks abroad 存放海外银行同业的款项
i+z;tF` amount due from holding companies 控股公司欠款
wEImpsC` amount due from local banks 存放本港银行同业的款项
u*NU MT2 amount due to banks 银行同业的存款
^Q\O8f[u amount due to banks abroad 海外银行同业的存款
"?~u*5 amount due to holding companies 控股公司存款
Fq<;- amount due to local banks 本港银行同业的存款
`j u r`^S| amount due to outport banks 外埠银行同业的存款
@fH?y Z=> amount for note issue 发行纸币的款额
%7$oig\wE amount of bond 担保契据的款额
G
39 amount of consideration 代价款额
LK^t ](F amount of contribution 供款数额
lilKYrUmG amount of indebtedness 负债款额
9x~qcH% amount of principal of the loan 贷款本金额
DfCo= amount of rates chargeable 应征差饷数额
(!nhU amount of share capital 股本额
/ !*gH1 s amount of sums assured 承保款额
I o z
rZ amount of variation 变动幅度
m_7)r amount of vote 拨款数额
3??*G8Y p amount payable 应付款额
?'_Q^O> amount receivable 应收款额
#egP*{F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b (,X3x* analysis 分析
'S
f ancillary risk 附属风险
q1nGj annual account 周年帐目；周年帐目报表；年度决算；年结
3huT T"G annual accounting date 年结日期
K%: : annual allowance 每年免税额；年积金；年度津贴；年津
(BgO< annual balance 年度余额
4 g#pQ annual disposable income 每年可动用收入
ql%>)k /x annual estimates 周年预算
R,hX *yVq annual fee 年费
G;+hc%3y annual general meeting 周年大会
(YjY=F annual growth rate 年增率；每年增长率
.&ynS annual long-term supplement 长期个案每年补助金
`j59MSuK annual pensionable emolument 可供计算退休金的年薪
>s E5zj|V annual report 年报
'\:?FQ
C Annual Report on the Consumer Price Index 《消费物价指数年报》
\^wI9g~0 annual return 周年报表；周年申报表；每年报税表格
)T6+} Annual Return Rules 《周年报表规则》
I3xx}^V annual review of consumer prices 每年消费物价回顾
- v9V/LJ annual roll-forward basis 逐年延展方式
ChLU(IPo6 annual salary 年薪
dG|srgk+ annual statement 年度报表；年度决算表
{Ex0mw)T 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
<3;/,>^ Pm annuitant 年金受益人
Llf>C,) annuity 年金
g e aeOERc annuity contract 年金合约
snTj!rV/_ annuity on human life 人寿年金
'3wte9E/ antecedent debt 先前的债项
v=:RxjEx ante-dated cheque 倒填日期支票
AA}M"8~2 anticipated expenditure 预期开支
t-S GG{ anticipated net profit 预期纯利
+fzZ\ anticipated revenue 预期收入
u>(s .4]+ anti-inflation measure 反通货膨胀措施
P%s mX`v anti-inflationary stance 反通货膨胀立场
C ,Je >G apparent deficit 表面赤字
d]h[]Su/? apparent financial solvency 表面偿债能力
&^th KXEC apparent partner 表面合伙人
]?U:8 % application for personal assessment 个人入息课税申请书
H BmjB= application of fund 资金应用
o([+Pp application to release as liquidator and to destruct the books of accounts and documents
s&vOwPmV 申请免除清盘人职务及毁灭帐簿与文件
U %Aj~K^b appointed actuary 委任精算师
il-v>GJU7{ appointed auditor 委任核数师；委任审计师
T7n;Bf appointed trustee 委任的受托人
K/A xojo appointer 委任人
;W#G<M&n' apportioned pro rata 按比例分摊
+v&+8S`+ apportionment 分配；分摊
R+Ke|C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l\5qa_{z apportionment formula 分摊方程式
mxjY-Kq apportionment of estate duty 遗产税的分摊
ltHC+8 aZ appraisal 估价；评估
udg;jR-^ appreciable growth 可观增长
:$[m[y7i appreciable impact 显着影响
Ssaf RK$ appreciable increase 可观增长
<acAc2 appreciation 增值；升值
< 4*7HY[ appreciation against other currencies 相对其他货币升值
$$ \| 3rj! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0;e>kz3o appreciation tax 增值税
C s%'Af appropriation 拨款；拨用；拨付
Y&k'4 Y% appropriation account 拨款帐目
2` t4@T Appropriation Bill 拨款法案
x&)P)H0vn appropriation-in-aid system 补助拨款办法
9 VkuYm,3 approved assets 核准资产
%Q} #x approved basket stock 认可一篮子证券
Jx_ OT C approved budget 核准预算
hW>@jT"t1C approved charitable donation 认可慈善捐款
Kd;|Z approved charitable institution 认可慈善机构
qX:54$t approved currency 核准货币；认可货币
g<KBsz!{ approved estimates 核准预算
Czb@:l%sc approved estimates of expenditure 核准开支预算
z -(dT approved overseas insurer 核准海外保险人
blaxUP: approved overseas trust company 核准海外信托公司
Z/hSH
0 (~ approved pooled investment fund 核准汇集投资基金
R^dAwt`.D approved provident fund scheme 认可公积金计划
2hf]XV\ approved provision 核准拨款
f? [ y- approved redeemable share 核准可赎回股份
y S7[= S approved regional stock 认可地区性证券
[F+l Vb approved retirement scheme 认可退休金计划
Wuye: b! approved subordinated loan 核准附属贷款
/5suyM=U arbitrage 套戥；套汇；套利
mR fF) arbitrageur 套戥者；套汇者
{Ca#{LeLk arbitrary amount 临时款项
:?jOts>uP arrangement 措施；安排；协定
suPQlU>2sj arrears 欠款
Z\i@Qa +r arrears of pay 欠付薪酬
0?SdAF[:z arrears of revenue 逾期未收税款；逾期未收的帐项
H*yX
Iq: articles of association 组织章程；组织细则；组织章程细则
PWL Mux Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>F, ~ QHcz ascertainment of profit 确定利润
|,t#Au}61 "Asia Clear" “亚洲结算系统”
5`6@C Ref Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2#6yO` ?uo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|; {w y Asian Development Fund [ADF] 亚洲发展基金
.'+ Tnu(5q Asian dollar bond 亚洲美元债券
$ CHr i| Asian dollar market 亚洲美元市场
_l}&| : Asian dollar rate 亚洲美元利率
^N`ar9Db Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tB}&-U|t[~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5x4JDaG2 asked price 沽盘；喊价；索价；卖方报价
wC <!,tB(8 assessable income 应评税入息
6!Ji-' \" assessable loss 应评税亏损
;2)@N H assessable profit 应评税利润
K!HSQ,AC assessable value 应评税值
@ ? G.6r~ assessed profit 估定利润
8K6yqc H assessed value 经评估价值
Gnj|y?' assessment 评税；评定；估价；评税单
D19uI&U4 assessment number 评税编号；估价编号
#= 7~.Y assessment of additional tax 补加税评税
vlm &)DIt assessment of performance 业绩评估；实绩评价
"-A@>*g Assessor 评税主任
Rj SVa.x asset price bubbles 资产价格泡沫
#<4h
Y7/ asset-backed securities 具资产保证的证券
mm\J]Cc` assets accretion 资产增值
`IkWS7| assets and liabilities 资产与负债
s+C&\$E assets betterment statement 资产递增表；资产改进表
^#lPXC Bg assets lending 实物放款；有抵押贷款
U`ID Z{g assets of the company passing on the death 死者去世时转移的公司资产
Gv F~h0wMt assets pledged as security for liabilities 用作负债抵押的资产
&`pd&U{S* assets portfolio 资产投资组合
8>6+]]O assets price 资产价格
o}7`SYn assets quality 资产质素
!4]w b!F assets realization 资产变现
yYp!s assets refinancing arrangement 资产再集资安排
=4m?RPb~b assets securitization 资产证券化
JQi)6A?J assets situated outside Hong Kong 在香港以外地方的资产
R BwI*~%g{ assets stripping 削减资产；拆卖资产
a0CmCv2# assets value 资产值
[$;6LFs } assignee 承让人
a%7%N N*i assignment 转让；转让书；转让契
+VI2i~ assignment of interest 权益转让
c3Y\XzV3v assignment of letters patent and trade mark 专利证书及商标转让
%W+*)u72( assignment of property 物业转让；物业转让书
^6H fq^ejt assignment right 转让权
o[O-|XL _ assignor 转让人
nRPy)L{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
3/@7$ nV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pI,QkDJ0 associate member 附属会员
0}PW<lU- associated body corporate 相联法人团体
4! XB?-. associated company 相联公司；联属公司
Siq2 Glg _ associated corporation 相联法团
bezT\F/\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zVd2kuI&? 公认会计师公会〔英国〕
,<d[5;7x Association of Futures Exchange Brokers 香港期货经纪协会
C~yfuPr\B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w\:-lX w association of underwriters 承保人组织
9.!6wd4mw assumption of control 接管
w byY? tH assurance 担保；保险；转易；转易书
k BS;SDl) assurance of interest 权益的转易
(I IPrW;> at 19XX price 按一九ＸＸ年价格计算
\&NpVH,- at a discount 按赔价计算；按贴水价格计算；打折扣
SWN i @ at a premium 按溢价计算；按升水价格计算
Yo/U /dB at call 通知付款；按通知
( /a2#iW at constant market price 按固定市价计算
N&]v\MjI62 at constant price 按固定价格计算
@{iws@. at cost 按成本计算
puF'w:I ( at current market price 按当时市价计算；按现时市价计算
jr bEJ. at current price 按当时价格计算；按现时价格计算
X,C&nqVFm8 at factor cost 按要素成本计算；按生产要素成本计算
9c1g,:8\ at money-of-the-day price 按付款当日价格计算
Wb+ ^Ue at or better 按指定或较佳价位〔买卖指令〕
!
@{rk p at par 按面值计算；平价
vIF=kKl9, at sight 见票即付
4v_?i @,L at the close 按收市盘
m2E$[g at the opening 按开市盘
o@>{kzCx attestation 见证；见证条款
9f+|m9~2 at-the-money option 平价期权
w < 3}(1 attorney 受权人；受托代表人
3FT%.dV^ attornment 新拥有人承认书
*Z>Yv37P attributable profit 可归属利润
|5 _bFB+& attributable share value 可归属股份价值
bZHuE h2w Auckland Stock Exchange 奥克兰证券交易所
8c(}*,O/ auction 拍卖
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* %,Ak auctioneer 拍卖商
es]\ xw audit 审计；核数
+0r Mv Audit Commission 审计署
*%l&'+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zpV@{%VSj 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〕
9I0/KuZd
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:y== O4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M lgE-Lm audited account 审计帐目；经审计的帐目
k _/hgO audited annual account 经审计的周年帐目
f #_ XR audited balance sheet 经审计的资产负债表
a% |[m,FvP auditor 核数师；核数主任；审计师
' @>FtF[Gu auditor's certificate 核数师证明书；审计师证明书
R p
`JF}~o auditor's report 核数师报告；审计师报告
EAn}8#r'(8 Aussie bond 澳元债券
>y m MQEX` austerity budget 紧缩预算
U_v{Vs Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,Xs%Cg_Ig Australia All Ordinaries Index 澳洲所有普通股票指数
vo ) pT Australian Dollar [AUD] 澳元
4!p ~Mr[E Australian Options Market 澳大利亚期权市场
[t*m$0[: Australian Securities Commission 澳洲证券事务监察委员会
\kqa4{7 U( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!8yw!hA Australian Stock Exchange 澳大利亚证券交易所
ML'4 2z
Y Austrian Schilling [ATS] 奥地利先令
jIv%?8+% authentication 认证；鉴证
iDt^4=` authority to purchase 委托购买证；委购书
vDZhoD=VR authorization 认可；核准；授权；授权书
R$' 4 d authorization by direction 指示授权
m^rgzx19? authorization by instruction 指令授权
py`RH ) authorization by warrant 令状授权
F(>']D9$. authorization of unit trust 单位信托的认可
Qj5~ lX`W authorized agent 指定代理人
} ddwL authorized capital 法定资本
xoF]r$sC8 authorized clerk 出市员
gvvl3`S{ authorized dealer 认可交易商
;F9<Yv authorized financial institution 认可财务机构
|7n&I` # authorized fund 认可基金
#u~s,F$De authorized fund house 获授权的基金公司；认可基金公司
g
<^Y^~+E authorized institution 认可机构
:#0uy1h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u3vBMe0v[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
, C2qP3yg authorized insurer 获授权保险人；获认可承保人
"u5Hm ^H authorized investment 特准投资项目
]y3V ^W# authorized person 获授权人
RmxgCe(2a authorized representative 获授权代表
pW7vY)hj authorized share capital 法定股本
K&0op 4& automated quotation system 自动报价系统
[R CUP. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g66=3c9</6 自动交易系统〔香港期货交易所有限公司〕
x^ Tjs<# automatic adjustment mechanism 自动调整机制
@GqPU,RO automatic adjustment system 自动调整系统
-NtT@ +AE Automatic Clearing House 自动票据交换所
*T"JO | automatic exchange rates accumulation system 自动化汇率累集系统
c|3% 0=,` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a]'sby automatic teller machine [ATM] 自动柜员机
s|rlpd4y autopay 自动转帐
e `zEsLs@ available assets 可用资产
:' ?%%P available fiscal reserve 现存财政储备
h^^zR)EVb available profit 可用利润
*6^|i} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3#huC=zbf average 平均；平均数；海损
>Z?fX average basic salary 平均基本薪金
q4{Pm $OW average consumer expenditure 平均消费开支；一般消费开支
kCfSF%W& average cost 平均成本
qH!}oPeU' average cost of land production 增辟土地平均成本
;ZX P*M9 average daily turnover 平均每日成交额
y
,isK average daily wage rate 平均每日工资率
`l@[8H% aw average expenditure pattern 平均开支模式
"r @RDw
average growth rate 平均增长率
$ r|R`n = average net fixed assets 固定资产平均净值
Yh_H $uW average of relatives 相对价格平均数
fiz2544 average price 平均价格
$fhrGe average propensity to consume 平均消费倾向；一般消费倾向
8v@6 &ras@ average propensity to save 平均储蓄倾向；一般储蓄倾向
B3K!>lz average rate 平均率
o6sL~ *hQ average revenue 平均收入；平均收益
Mm`jk%:%] average stock 平均库存；平均存货
au7%K 5 average yearly rent 平均年租
<h|XB}s+ avoidance of double taxation 避免双重课税
VTk6.5!8 avoidance of tax 避税
