A:
Bo\v-97 A share Ａ股；甲类股份
ZjW| qb
abatement of tax 减税；减扣免税额
!enz05VW6. ABN AMRO Bank N.V. 荷兰银行
EjE`S_i= above-the-line expenditure 线上项目支出；经常预算支出
XTaWd0Y above-the-line receipt 线上项目收入；经常预算收入
!;C(pnE ABSA Asia Limited 南非联合亚洲有限公司
R{A/ +7! absolute change 绝对数值变更
H08YM P>dc absolute expenditure 实际开支
gL"Q.ybA absolute guideline figure 绝对准则数字
#&KE_ n absolute interest 绝对权益
"(&`m uIc absolute order of discharge 绝对破产解除令
(Ha}xwA~( absolute profit margin 绝对利润幅度
c!wB'~MS# absolute value 实值；绝对值
/r@ absolutely vested interest 绝对既得权益
YgOgYo{E! absorbed cost 已吸收成本；已分摊成本
c
O >:n absorption 吸收；分摊；合并
5d{Ggg{s absorption rate 吸收率；摊配率；分摊率
pcTXTy 28 ACB Finance Limited 亚洲商业财务有限公司
k#NMD4(%O acceptable form of reciprocity 合理的互惠条件
#|h8u` acceptable rate 适当利率；适当汇率
pd qa) >$ acceptance agreement 承兑协议
aMg f6veM acceptance for honour 参加承兑
J$*["y`+ acceptor 承兑人；接受人；受票人
`2,_"9Z( acceptor for honour 参加承兑人
?o5#V e$-X accident insurance 意外保险
@@mW+16 Accident Insurance Association of Hong Kong 香港意外保险公会
\#7%%>p=O' accident insurance scheme 意外保险计划
Riuv@i^6K accident year basis 意外年度基准
T FNU+ accommodation 通融；贷款
y/VmjsN} accommodation bill 通融票据；空头票据
7$P(1D4 accommodation party 汇票代发人
M|=$~@9#X account balance 帐户余额；帐户结余
Nh/ArugP5P account book 帐簿
.T w F] v account collected in advance 预收款项
vbh# [,lh account current book 往来帐簿
TEZqAR]G account of after-acquired property 事后取得的财产报告
NfN6KDd]2L account of defaulter 拖欠帐目
i j;'4GzQL account payable 应付帐款
rWKLxK4oU account payee only [A/C payee only] 只可转帐；存入收款人帐户
\1 D,Kx;Cb account receivable 应收帐款
S %#Mu| account receivable report 应收帐款报表
sc>)X{eb account statement 结单；帐单；会计财务报表
NVZNQ { account title 帐户名称；会计科目
1U9N8{ xg9 accountant's report 会计师报告
HTpd~W/\ Accountant's Report Rules 会计师报告规则
*]?YvY accounting and auditing procedure 会计与审计程序；会计与核数程序
}mZ*f y0t Accounting Arrangements 《会计安排》
5{aQ4H>~tx accounting basis 会计基础
4GA-dtyV& accounting by Official Receiver 破产管理署署长呈交的帐目
Xb
1 ^ Oj Accounting Circular 《会计通告》
3edK$B51; accounting class 会计类别
Vzm7xl [ accounting date 记帐日期；会计结算日期
ZaindX{.1 accounting for money 款项核算
G )|HFcE Accounting Officer 会计主任
jF85bb$ accounting period 会计报告期；会计期
5z ]KkPQ accounting policy 会计政策；会计方针
_tJURk% accounting practice 会计惯例
qqre d>K accounting principle 会计准则
~2ei+#d!^ accounting record 会计记录
dh`A(B{hfc accounting report 会计报告
aJ;R8(*;\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Mn;CG'FA Accounting Society of China 中国会计学会
c4W "CD;D accounting statement 会计报表
vAxtN RS accounting system 会计制度；会计系统
X]%4QIeS accounting transaction 会计事项；帐务交易
o;/F=Zp accounting treatment 会计处理
8GQs9 accounting year 会计年度
U<byR!qLie accretion 增值；添加
(7!(e
, accrual 应计项目；应累算数目
|.nWy"L accrual basis 应计制；权责发生制
{'aqOlw3<j accrual basis accounting 应计制会计；权责发生制会计
vjS7nR"T accrue 应累算；应计
k5CIU}H" accrued benefit 应累算利益
tvCTC ey accrued charges 应计费用
WT N!2b accrued cumulative preference share dividend 应累算的累积优先股股息
,W;8!n0 accrued expenses 应累算费用
-bQvJ`iF accrued interest payable 应付利息；应计未付利息
H} rP{`m accrued interest receivable 应收利息；应计未收利息
NO1]JpR accrued right 累算权益
8Wp1L0$B accruing profit 应累算的利润
C MUphS-KE accumulated fiscal reserve 累积财政储备
nwH|Hs riU accumulated profit 累积利润；滚存溢利
1uzf V) accumulated reserve 累积储备
!Xce iQu accumulation of surplus income 累积收益盈余
J1MnkxJmpQ acquired assets 既得资产
jZ yh acquisition 收购；购置；取得
Z6pDQ^Ii acquisition cost 购置成本
f89<o#bm7h acquisition expenses 购置费用
36UW oo acquisition of 100% interest 收购全部股权
Yb/^Qk59 acquisition of control 取得控制权
||NCVGJG acquisition of fixed assets 购置固定资产
C.p*mO&N acquisition of shell “买壳”
w=2 X[V} acquisition price 收购价
Hb4rpAeP act of God 天灾
(b!DJ;(O9 acting partner 执事合伙人
BtZm_SeA active market 买卖活跃的市场；交投畅旺的市场；旺市
-ZJ :< active partner 积极参与的合伙人
gRSG[GMV active trading 交投活跃
H-lRgJdc actual circulation 实际流通
\/zS@fz actual cost 实际成本
B)*%d7=x actual expenditure 实际开支；实际支出
Zwl?*t\D actual income 实际入息；实际收入；实际收益
Os+ =} actual market 现货市场
yB[ LO( i actual price 现货价；实际价格
AP@d2{" m} actual profit 实际利润
] "_'o~ actual quotation 实盘；实际价位；实际报价
|V ]E8Qt actual year basis 按实际年度计算
e@Y R/I8my actuals 实货
dq&d>f1 actuarial investigation 精算调查
a S 2
Y6 actuarial principle 精算原则
_:
x$"i actuarial report 精算师报告
V4D&&0& n Actuarial Society of Hong Kong 香港精算学会
VNPd L actuarial valuation 精算师估值
S_=u v)%a actuary 精算师
9 rz "@LM ad referendum agreement 暂定协议；有待覆核的协定
a[De ad valorem duty 从价税；按值征税
YSmz)YfX9 ad valorem duty system 从价税制
](pD<FfS]' ad valorem fee 从价费
h~t]WN ad valorem tariff 从价关税
B [h9epU]K additional allowance 额外免税额
>dY"B$A> additional amount for unexpired risk 未过期风险的额外款额
y0^FTSQ| additional assessable profit 补加应评税利润
~46ed3eGzi additional assessment 补加评税
HN%ZN} additional commitment 额外承担
k5M (Ve additional commitment vote 额外承担拨款
nK$m:= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e{/\znBS% additional dependent parent allowance 供养父母额外免税额
Joj8' additional provision 额外拨款
Zx0c6d!B additional stamp duty 附加印花税
p6*D^- additional tax 补加税罚款；补加税款
xa:P(x 3[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>[U$n. adjudged bankrupt 被裁定破产
t &]IgF adjudicated bankrupt 裁定破产人
%yVZ|d*Q adjudication fee 裁定费；评定印花税额手续费；评估契据费
= %m/ adjudication of bankruptcy 裁定破产；宣告破产
;2}Gqh )Yr adjudication of insolvency 裁定无力偿还债务
2"T&Fp< adjusted actual 经调整的实数；调整后的实数
L3\{{QOA adjusted current assets 经调整的流动资产；调整后的流动资产
n\4+xZr adjusted figure 经调整的数字；调整后的数额
-TWo-iu^ adjusted liabilities 经调整的负债；调整后的负债
~XRr }z_Lq adjusted loss 经调整的亏损；调整后的亏损
suwj1qYJ4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
|@nXl ZE adjusted profit 经调整的利润；调整后的利润
;RI,zQ adjusted surplus 经调整的盈余额；调整后的盈余额
e2Dj%=`EU adjusted value 经调整的价值；调整后的价值
2UquN0 adjustment 调整；修订；理算〔保险〕
B HYEd}M adjustment centre 调剂中心
49 D*U5o adjustment lag 调整过程的时间差距；调整时差
umeb&\:8S- adjustment mechanism 调整机制
wv$=0 z F adjustment of loss 亏损调整
%;S5_K, adjustment process 调整过程；调整程序
gg9W7%t/ adjustment range 调整幅度
`JCC-\9T_ administered exchange rate 受管制汇率
-X BNtM_ " Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l=yO]a\QZ administration expenses 行政费用
A(B2XBS!? administration fee 手续费；行政费
as8<c4:v administration in bankruptcy 破产管理
2},}R'aR administration order 遗产管理令
H#D=vx ' administrator 管理人；遗产管理人
I{ $|Ed1 administrator of the estate 遗产管理人
<LE>WfmC admission of debt 债项承认书
=9M-N?cV admission of proof 接纳债权证明
*V/SI E*8 advance 放贷款项；垫付款项；预支款项；预付款项
f$ L5=V advance account 暂支帐目；预付款帐户
sAxn
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y[vjqfdmU advance from shareholder 股东垫款
n3w 2 & advance pending reimbursement 预支以待日后付还
;L7<m U advanced economy 先进经济体系
D~Su82 2 advancement 预付；预付财产
|(fWT}tg advances warrant 垫款令
]_ h"2| advancing 贷出
/T@lHxX adverse balance 逆差
d=pq+ adverse exchange 逆汇
qJ ! xhf1 advertisement addressed to shareholders 在报章刊登的致股东通告
T&%>/7I> advice for collection 托收通知书
&'R]oeag advice of drawing 提款通知书；汇票通知书
K67x.P Z advice of payment 付款通知
Onl:eG;@ Advisory Committee [Securities and Futures Commission]
LYKepk 谘询委员会〔证券及期货事务监察委员会〕
sf L Bi~*j Advisory Committee on Diversification 经济多元化谘询委员会
UcZ3v]$I affidavit 誓章；遗产申报誓章
'D
bHXS7N affidavit of no receipt 述明无收款的誓章
V}*b^<2o 5 affiliate 联号；联营公司；附属公司
]=/f` affiliated company 附属公司；联号；联营公司
S}+n\pyQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~(c<ioIf affordability 负担能力
"o1/gV African Development Bank [AfDB] 非洲开发银行
& 3gni4@@ after-acquired property 事后取得的财产
:V
[vE h after-hours dealing 市后交易
X qh+ after-tax profit 税后盈利；税后利润；税后溢利
[|3
%~s|Sv agency agreement 代理协议
v1: 5 r agency expenses 代理机构的开支
pD { Li\LY agency fee 代理费
1+]e? Agency Law 《代理法》
V j_
$%0 agent 代理人；承销人
Uhf
-}Jdw agent of company 公司代理人
.R1)i-^ agent's fee 代理人费；经纪费
#Rs7Ieu+ aggregate 总计；总数；总体数字
OG.`\G| aggregate amount 总款额；总额
6 ^p 6v aggregate assets and liabilities 总体资产与负债
+um;
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r8qee$^M aggregate demand 总需求
607# d):Y aggregate gross position 总持仓量
J&5|'yVX aggregate limit 总限额
0-@wa K aggregate of salaries tax 合计薪俸税
Z^sO `C aggregate performance 总体表现；总体业绩
wL *z+>5 aggregate supply 总体供应
.{6T X "M aggregate surplus 总盈余
kys?% Y1 aggregate total 整体总额
:%B o)0a9 aggregate value 总值；合计价值
xKx WtZ0 aggregated basis 合计基准
2/GH5b ( aggregated net chargeable income 合计应课税入息实额
4CDmq[AVS[ aggregation 合并计算；合计；总和
niFjsTA.Z aggregation of incomes of husband and wife 夫妇入息合并计算
0Y\u,\GrxW aggregation of property 财产的总和
-n6C~Yx agio 差价；贴水
Jyd%!v 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》
\"5 \hX~dS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Yz,*Q<t 《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》
te1 lUQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A2B&X}K| U 《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》
'h:4 Fzo< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_PuMZjGL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2 `#|;x^< agreement for a settlement 授产协议
%j=7e@ agreement for assignment 转让协议
X/@Gx 4 agreement for sale 售卖协议；买卖协议
pgI@[zp7 agreement for sale and purchase 买卖协议
;m\E9p le agreement for the payment of interest 支付利息协议
NY_Oo!)3 agreement for the repayment of money 还款协议
{r Gx*<e agreement of reinsurance 再保险协议
i22R3&C
Agricultural Bank of China 中国农业银行
>
vgqf>)kk air passenger departure tax 飞机乘客离境税
/OViqZ;9 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"zr%Q'Ky airport tax 机场税
/({5x[ alcohol duty 酒精税
VRD2e
,K alienation 让与；让渡；转让
Blu^\:?#z- alimony 生活费；赡养费
Rq;R{a All Ordinaries Index [AOI] 所有普通股指数
p.zU9rID all risks 全险；综合险
0ya _ [\
All Sales Record for Stock Market 《股票市场成交报告》
2-8<uU y Allied Capital Resources Limited 新联财务有限公司
KxY|:-"Tt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`P'{HT allocation letter 拨款信件
?9AByg allocation of fund 分配款项；预留款项
Y#uf 2>J allocation of profit 利润分配；溢利分配
*rA! `e* allocation warrant 拨款令
{D7!'Rq, allotment 分配；配股
pnf3YuB allotment notice 股份配售通知；配股通知
}=wSfr9 g allotment of shares 股份分配
#u#s' W allowable 可获宽免；免税的
Nz2} Ma 2 allowable business loss 可扣除的营业亏损
ZV&=B%J bs allowable expenses 可扣税的支出
%!WQ;( allowance 免税额；津贴；备抵；准备金
wLW!_D,/R allowance for debts 债项的免税额
7^S &g.A allowance for depreciation by wear and tear 耗损折旧免税额
H>M0G L allowance for funeral expenses 殡殓费的免税额
>b/Yg:t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!]W6i]p allowance for repairs and outgoings 修葺及支出方面的免税额
( !;4Y82# allowance to debtor 给债务人的津贴
55hJRm3 alteration of capital 资本更改
[j&>dE alternate trustee 候补受托人
U,)+wZJ amalgamation 合并
Dtn|$g, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+&JF|#FQ` ambit of charges 征税范围；收费范围
!DLIIKO78 amended valuation 经修订的估值
-O oXb( I4 American Commodities Exchange 美国商品交易所
D`Fl*Wc4H American Express Bank Limited 美国运通银行
u U\UULH0 American Stock Exchange 美国证券交易所
j'~ xe3j amortization 摊销
~?nPp$^ amount due from banks 存放银行同业的款项
P[^!Uq[0n7 amount due from banks abroad 存放海外银行同业的款项
N@*v'MEko% amount due from holding companies 控股公司欠款
SdN|-'qf amount due from local banks 存放本港银行同业的款项
x_#yH3kJ amount due to banks 银行同业的存款
>&p_G0- amount due to banks abroad 海外银行同业的存款
#t9&X8:U amount due to holding companies 控股公司存款
qxk1Rzm?x amount due to local banks 本港银行同业的存款
$vicxE~-E amount due to outport banks 外埠银行同业的存款
O(CUwk amount for note issue 发行纸币的款额
0^zu T amount of bond 担保契据的款额
VY vHpsI amount of consideration 代价款额
QRx' BY$5 amount of contribution 供款数额
I/fERnHM/+ amount of indebtedness 负债款额
<` HLG2 amount of principal of the loan 贷款本金额
'j>Q7M7q{ amount of rates chargeable 应征差饷数额
)0!hw|0| amount of share capital 股本额
%$S.4#G2 amount of sums assured 承保款额
i |cSO2O+ amount of variation 变动幅度
6D)
vY amount of vote 拨款数额
9].!mpR amount payable 应付款额
p-M QI } amount receivable 应收款额
<^OGJ}G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n&k1'KL&
analysis 分析
gr yC# ancillary risk 附属风险
mR?OS eeB annual account 周年帐目；周年帐目报表；年度决算；年结
~G ,n> annual accounting date 年结日期
3]/w3|y annual allowance 每年免税额；年积金；年度津贴；年津
Au@U;a4UU annual balance 年度余额
!%sj- RMvG annual disposable income 每年可动用收入
X`[or:cB
annual estimates 周年预算
0!\pS{$zB annual fee 年费
*S`&
X Pj annual general meeting 周年大会
cy%^P ^M annual growth rate 年增率；每年增长率
SkVW8 n*s annual long-term supplement 长期个案每年补助金
?;! l-D y annual pensionable emolument 可供计算退休金的年薪
<{:$ ]3 annual report 年报
& Z *&& Annual Report on the Consumer Price Index 《消费物价指数年报》
, En
D3
| annual return 周年报表；周年申报表；每年报税表格
KTd4pW ?w Annual Return Rules 《周年报表规则》
/zM annual review of consumer prices 每年消费物价回顾
n Tp? annual roll-forward basis 逐年延展方式
LBbk] I annual salary 年薪
x_AG=5OJX, annual statement 年度报表；年度决算表
KGFmC[ 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
>4b-NS/}0 annuitant 年金受益人
l. !5/\ annuity 年金
} D{y
u+) annuity contract 年金合约
|-=^5q5 annuity on human life 人寿年金
Qgf\gTF$r+ antecedent debt 先前的债项
K%Jy ?7
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u 0Irf"Ab anticipated expenditure 预期开支
|'Z6M];8t anticipated net profit 预期纯利
6xvy hg#B anticipated revenue 预期收入
U2\zl anti-inflation measure 反通货膨胀措施
['e8Xz0 anti-inflationary stance 反通货膨胀立场
e%u1O -* apparent deficit 表面赤字
WR%x4 \,d# apparent financial solvency 表面偿债能力
>Y!5c 2~`; apparent partner 表面合伙人
mO(m%3 application for personal assessment 个人入息课税申请书
-}4<P}.5T application of fund 资金应用
h1q ?kA application to release as liquidator and to destruct the books of accounts and documents
+)dQd T0Fq 申请免除清盘人职务及毁灭帐簿与文件
2:Zb'Mj appointed actuary 委任精算师
rK 9X68) appointed auditor 委任核数师；委任审计师
IEm t t^C appointed trustee 委任的受托人
":tQYo]d appointer 委任人
BMgiXdv.B apportioned pro rata 按比例分摊
~ f;d3dJ]/ apportionment 分配；分摊
$x)C_WZj? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v= RQ"iv8 apportionment formula 分摊方程式
$
nx&(V apportionment of estate duty 遗产税的分摊
IhhB^E| appraisal 估价；评估
uwU ;glT appreciable growth 可观增长
E}00y% @*J appreciable impact 显着影响
cL?FloPc* appreciable increase 可观增长
ag+$qU appreciation 增值；升值
oEG e y8? appreciation against other currencies 相对其他货币升值
(ylpH `
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)u7y.o appreciation tax 增值税
i*_T\_= appropriation 拨款；拨用；拨付
d X^OV$ appropriation account 拨款帐目
^`!5!| Appropriation Bill 拨款法案
:RBp appropriation-in-aid system 补助拨款办法
NffZttN approved assets 核准资产
_
)b:F=4j approved basket stock 认可一篮子证券
4en[!* approved budget 核准预算
]_G!(`Udh approved charitable donation 认可慈善捐款
z
G hJ approved charitable institution 认可慈善机构
nB[Aw7^|A approved currency 核准货币；认可货币
lb{<}1YR0o approved estimates 核准预算
M[g9D approved estimates of expenditure 核准开支预算
|kB1>$ approved overseas insurer 核准海外保险人
}uz*6Z(S approved overseas trust company 核准海外信托公司
/=).)<&|R approved pooled investment fund 核准汇集投资基金
}lvD 5 approved provident fund scheme 认可公积金计划
G];5'd~C;d approved provision 核准拨款
xPl+
rsU approved redeemable share 核准可赎回股份
=$` EB approved regional stock 认可地区性证券
2^'|[*$k1@ approved retirement scheme 认可退休金计划
.v?Ir) approved subordinated loan 核准附属贷款
JPltB8j? arbitrage 套戥；套汇；套利
HTA@en[5 arbitrageur 套戥者；套汇者
ROw9l!YF arbitrary amount 临时款项
Vcm9:,Xlw arrangement 措施；安排；协定
87.b7 b. arrears 欠款
3C =ON.1eg arrears of pay 欠付薪酬
~G+o;N,V arrears of revenue 逾期未收税款；逾期未收的帐项
vN=e1\ articles of association 组织章程；组织细则；组织章程细则
p~vq1D6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$[x2L
s~ ascertainment of profit 确定利润
zZ@]Kq;.s "Asia Clear" “亚洲结算系统”
2y s'q ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
By%mJ%$~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
WqlX'tA Asian Development Fund [ADF] 亚洲发展基金
$ d? N("L Asian dollar bond 亚洲美元债券
Hpo7diBE Asian dollar market 亚洲美元市场
$k5mI1~ Asian dollar rate 亚洲美元利率
ZJ lmHlAX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
} Wx#"6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
yhh W4rz asked price 沽盘；喊价；索价；卖方报价
=B-a]?lM assessable income 应评税入息
yqi=9NB assessable loss 应评税亏损
~<!b}Hv assessable profit 应评税利润
5Arx"=c assessable value 应评税值
\3a(8E m assessed profit 估定利润
'mx_]b^O assessed value 经评估价值
U{6i5;F#H assessment 评税；评定；估价；评税单
c((^l & assessment number 评税编号；估价编号
Vj(}'h-c\ assessment of additional tax 补加税评税
!*JE%t assessment of performance 业绩评估；实绩评价
d}#G~O+y3v Assessor 评税主任
@62QDlt; asset price bubbles 资产价格泡沫
4Y2l]8 6 asset-backed securities 具资产保证的证券
4Qh\3UL~ assets accretion 资产增值
-b'93_ZTu: assets and liabilities 资产与负债
>U?HXu/TJr assets betterment statement 资产递增表；资产改进表
Z\Qa6f! assets lending 实物放款；有抵押贷款
ky*- THS assets of the company passing on the death 死者去世时转移的公司资产
sz4)xJgF ( assets pledged as security for liabilities 用作负债抵押的资产
b~uz\%' 3 assets portfolio 资产投资组合
$Pv;>fHu assets price 资产价格
m/ vwM" assets quality 资产质素
ozv:$>v@" assets realization 资产变现
g|L" |Q assets refinancing arrangement 资产再集资安排
WB~
^R<g assets securitization 资产证券化
,QU2xw D[ assets situated outside Hong Kong 在香港以外地方的资产
S^ ij % assets stripping 削减资产；拆卖资产
<4V]>[{W assets value 资产值
=gL~E9\ assignee 承让人
fS2 ^$" B| assignment 转让；转让书；转让契
H=S y. assignment of interest 权益转让
yv2BbrYyy assignment of letters patent and trade mark 专利证书及商标转让
<7Igd6u assignment of property 物业转让；物业转让书
agdiJ-lyQ assignment right 转让权
kH$)0n K assignor 转让人
?L.c~w; l associate 有联系的人；有关连人士；相联者；合伙人；联系人
$42% H# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~{MmUp rS associate member 附属会员
u7R:7$ H associated body corporate 相联法人团体
pI*/ - !I associated company 相联公司；联属公司
c}(fmJB&( associated corporation 相联法团
,2hZtJ<A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mNUc g{ +/ 公认会计师公会〔英国〕
(5AgI7I, Association of Futures Exchange Brokers 香港期货经纪协会
aI @&x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
A#t #c* association of underwriters 承保人组织
e+J|se4L5 assumption of control 接管
cu&tdg^q assurance 担保；保险；转易；转易书
--Dd ' assurance of interest 权益的转易
T 9lk&7W at 19XX price 按一九ＸＸ年价格计算
V$e \84< at a discount 按赔价计算；按贴水价格计算；打折扣
:$eg{IXC" at a premium 按溢价计算；按升水价格计算
haj\Dm at call 通知付款；按通知
/Hxz@=LC1 at constant market price 按固定市价计算
>(>Fx\z} at constant price 按固定价格计算
1%W|>M` at cost 按成本计算
h!# !}|Q' at current market price 按当时市价计算；按现时市价计算
+Ja9p at current price 按当时价格计算；按现时价格计算
3 8(Cj~u=3 at factor cost 按要素成本计算；按生产要素成本计算
0>PO4W FVJ at money-of-the-day price 按付款当日价格计算
&Z
Ja}5k!r at or better 按指定或较佳价位〔买卖指令〕
F^Q[P4>m\ at par 按面值计算；平价
\VJ7ahg[\ at sight 见票即付
OG}auM4
at the close 按收市盘
cQj{[Wt4 at the opening 按开市盘
G}.t !" attestation 见证；见证条款
sR% ,l at-the-money option 平价期权
8'c_&\kdv attorney 受权人；受托代表人
-4:L[.2 attornment 新拥有人承认书
8GC (?#Kb attributable profit 可归属利润
ZT@a2:& attributable share value 可归属股份价值
"b6ZAgxv Auckland Stock Exchange 奥克兰证券交易所
VeT\I.K[ auction 拍卖
%) -5'l< auctioneer 拍卖商
iM'{,~8R5 audit 审计；核数
{UX[SAQ Audit Commission 审计署
3PS( 1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q r12 "H 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〕
5tyr$P! N audit review 帐目审查
:{pJ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[]e*Io&[ audited account 审计帐目；经审计的帐目
\A-w,]9^V audited annual account 经审计的周年帐目
+jk_tPSe audited balance sheet 经审计的资产负债表
n[2[V*| mI auditor 核数师；核数主任；审计师
xHN"7 j}h auditor's certificate 核数师证明书；审计师证明书
M[9]t(" auditor's report 核数师报告；审计师报告
O/;$0`~hY Aussie bond 澳元债券
!M]_CPh] austerity budget 紧缩预算
+bnz%/v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h#p1wK;N Australia All Ordinaries Index 澳洲所有普通股票指数
NG!~<Kx Australian Dollar [AUD] 澳元
!Pmv Australian Options Market 澳大利亚期权市场
nr /^HjMV Australian Securities Commission 澳洲证券事务监察委员会
m*VM1k V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1EW-%G QO Australian Stock Exchange 澳大利亚证券交易所
Umwd <o Austrian Schilling [ATS] 奥地利先令
3e)3t ` authentication 认证；鉴证
v 6{qKpU# authority to purchase 委托购买证；委购书
gHS;RF9 authorization 认可；核准；授权；授权书
I<Vh
Eo, authorization by direction 指示授权
- QaS/ WO_ authorization by instruction 指令授权
y@!kp*0 authorization by warrant 令状授权
E3N4(V\* authorization of unit trust 单位信托的认可
HRF4
R o authorized agent 指定代理人
#^IEQZgH authorized capital 法定资本
9H I9([Cs authorized clerk 出市员
#]`ejr:2O authorized dealer 认可交易商
.F =15A authorized financial institution 认可财务机构
>j]*=&,7 authorized fund 认可基金
qx! NU}6 authorized fund house 获授权的基金公司；认可基金公司
= Mc]FCV authorized institution 认可机构
V%~u8 b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
maANxSzi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!" E&Tk} authorized insurer 获授权保险人；获认可承保人
g+ `Ie'o< authorized investment 特准投资项目
ldJ eja~Xl authorized person 获授权人
r1cB<-bJ#' authorized representative 获授权代表
1KxtHLLU authorized share capital 法定股本
B8'(3&)My automated quotation system 自动报价系统
mea]m)P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q$iGpTL 自动交易系统〔香港期货交易所有限公司〕
ku,Y- automatic adjustment mechanism 自动调整机制
o5+N_5OE}E automatic adjustment system 自动调整系统
Hl&]r'bK Automatic Clearing House 自动票据交换所
>iP>v `J automatic exchange rates accumulation system 自动化汇率累集系统
i>bFQ1Rdx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$jb3#Rj4 automatic teller machine [ATM] 自动柜员机
?9q{b\=l autopay 自动转帐
z41
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g M|X": j available fiscal reserve 现存财政储备
SJVqfi3A available profit 可用利润
8xUmg& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;8sEE?C$g average 平均；平均数；海损
o ?P(Fuf average basic salary 平均基本薪金
hB:R8Y^?H average consumer expenditure 平均消费开支；一般消费开支
Fs:l"5~>1 average cost 平均成本
RB'12^[ average cost of land production 增辟土地平均成本
2S^xqvh average daily turnover 平均每日成交额
fU~>A-P average daily wage rate 平均每日工资率
{p U Ou8`Z average expenditure pattern 平均开支模式
n?@o:c5,r average growth rate 平均增长率
1N< )lZl) average net fixed assets 固定资产平均净值
^r=#HQGt average of relatives 相对价格平均数
D@ H'8C\ average price 平均价格
FK!9to> average propensity to consume 平均消费倾向；一般消费倾向
g#=^U`y average propensity to save 平均储蓄倾向；一般储蓄倾向
R{.wAH( average rate 平均率
Ki-CJ y average revenue 平均收入；平均收益
z$p +l] average stock 平均库存；平均存货
=Fea vyx average yearly rent 平均年租
nM8aC&Rd\ avoidance of double taxation 避免双重课税
De|@}@ avoidance of tax 避税
