A:
!I& Sy]G A share Ａ股；甲类股份
H;E{Fnarv abatement of tax 减税；减扣免税额
aH~"hB^e ABN AMRO Bank N.V. 荷兰银行
w+H=Xh4t above-the-line expenditure 线上项目支出；经常预算支出
f;a6ux# above-the-line receipt 线上项目收入；经常预算收入
U5=J;[w}N ABSA Asia Limited 南非联合亚洲有限公司
Ccmbdw,Z 5 absolute change 绝对数值变更
$<PVzW,$o absolute expenditure 实际开支
\ S R absolute guideline figure 绝对准则数字
>O=V1 absolute interest 绝对权益
d x}!]_mlZ absolute order of discharge 绝对破产解除令
TH VF@@q absolute profit margin 绝对利润幅度
V" 73^ absolute value 实值；绝对值
^;bkU|(`6 absolutely vested interest 绝对既得权益
~qH@Kz\ % absorbed cost 已吸收成本；已分摊成本
ESI} + absorption 吸收；分摊；合并
D%v yO_k absorption rate 吸收率；摊配率；分摊率
, ; y^| X ACB Finance Limited 亚洲商业财务有限公司
o 8U2vMH acceptable form of reciprocity 合理的互惠条件
o}z}79Z acceptable rate 适当利率；适当汇率
U>XGJQ<NS acceptance agreement 承兑协议
hRu%> =7 acceptance for honour 参加承兑
L_|Y_=r." acceptor 承兑人；接受人；受票人
@hPbD?)M acceptor for honour 参加承兑人
Ja1*a,],L accident insurance 意外保险
XMdYted Accident Insurance Association of Hong Kong 香港意外保险公会
6D<A@DR9J accident insurance scheme 意外保险计划
!$HW UxM;p accident year basis 意外年度基准
0M p>X accommodation 通融；贷款
]gZjV accommodation bill 通融票据；空头票据
Z(P#]jI] accommodation party 汇票代发人
nFSa~M account balance 帐户余额；帐户结余
G$b4`w t account book 帐簿
G <q@K- account collected in advance 预收款项
3}Pa,u N account current book 往来帐簿
Xs/hqIXB account of after-acquired property 事后取得的财产报告
K(^x)w r-: account of defaulter 拖欠帐目
Lif mYn[ account payable 应付帐款
TXM.,5Dx\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
CgWj9 [ account receivable 应收帐款
Pcc%VQ N account receivable report 应收帐款报表
gMbvH lT account statement 结单；帐单；会计财务报表
Z[VKB3Pb8 account title 帐户名称；会计科目
)NK 2uD accountant's report 会计师报告
RWE%? ` Accountant's Report Rules 会计师报告规则
M}>q> accounting and auditing procedure 会计与审计程序；会计与核数程序
JQ qD Ud Accounting Arrangements 《会计安排》
>vhyKq|g< accounting basis 会计基础
i y 5 accounting by Official Receiver 破产管理署署长呈交的帐目
ZpyRvDz Accounting Circular 《会计通告》
~A)$= " accounting class 会计类别
Zl)|x%z accounting date 记帐日期；会计结算日期
moGb BkO accounting for money 款项核算
[*(MI 9WM Accounting Officer 会计主任
}`(k X] ][ accounting period 会计报告期；会计期
=|V3cM4' accounting policy 会计政策；会计方针
~Y(M>u.+! accounting practice 会计惯例
@?U5t1O< accounting principle 会计准则
@tA.^k0` accounting record 会计记录
=[, adB
accounting report 会计报告
jn[a23;G) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
iX28+weH Accounting Society of China 中国会计学会
T7v8}_"- accounting statement 会计报表
! Zr vko accounting system 会计制度；会计系统
Smp+}-3O accounting transaction 会计事项；帐务交易
IO4 IaeM accounting treatment 会计处理
SV~xNzo~ accounting year 会计年度
y-U(`{[nM accretion 增值；添加
,rKN/{M! accrual 应计项目；应累算数目
DCm;dh accrual basis 应计制；权责发生制
DuWP)#kg accrual basis accounting 应计制会计；权责发生制会计
~gf $ L9 accrue 应累算；应计
ocMf} " accrued benefit 应累算利益
, #A,+!4 accrued charges 应计费用
> h9U ~#G= accrued cumulative preference share dividend 应累算的累积优先股股息
tv0 xfAV accrued expenses 应累算费用
:1iw_GhJf accrued interest payable 应付利息；应计未付利息
O]>O r3oO accrued interest receivable 应收利息；应计未收利息
km^AX:r1 accrued right 累算权益
3O.-'U 1K accruing profit 应累算的利润
khR3[ju {^ accumulated fiscal reserve 累积财政储备
sM-*[Q=_ accumulated profit 累积利润；滚存溢利
MG6Tk(3S accumulated reserve 累积储备
M3'' xrpC accumulation of surplus income 累积收益盈余
|lv 4X }H acquired assets 既得资产
iw{n|&Y#` acquisition 收购；购置；取得
cA*%K[9 acquisition cost 购置成本
/c7j@=0 acquisition expenses 购置费用
E*%{Nn acquisition of 100% interest 收购全部股权
OjHBzrK acquisition of control 取得控制权
!\m.&lk'^ acquisition of fixed assets 购置固定资产
PQK_*hJG" acquisition of shell “买壳”
dx~Wm1 acquisition price 收购价
g R+ Z"] act of God 天灾
; ?rW`e2 acting partner 执事合伙人
Q*wx6Pu8 active market 买卖活跃的市场；交投畅旺的市场；旺市
%bsdC0xM active partner 积极参与的合伙人
sk5 \"jna active trading 交投活跃
I4*N actual circulation 实际流通
^Iz.O actual cost 实际成本
sw&Qks? V actual expenditure 实际开支；实际支出
v6GWD}HH, actual income 实际入息；实际收入；实际收益
Z j JD@,j actual market 现货市场
%F7aFvl* actual price 现货价；实际价格
^ey\ c1 K actual profit 实际利润
m} V, +E actual quotation 实盘；实际价位；实际报价
M;E&@[5 actual year basis 按实际年度计算
l20q(lb actuals 实货
[ /D/ actuarial investigation 精算调查
Kq*^*vWC actuarial principle 精算原则
aH6 pys!O actuarial report 精算师报告
iPIA&)x}
Actuarial Society of Hong Kong 香港精算学会
wK3}K actuarial valuation 精算师估值
V*?,r< ( actuary 精算师
D;5RcZ ad referendum agreement 暂定协议；有待覆核的协定
#Ky 0` n ad valorem duty 从价税；按值征税
|oM6(px ad valorem duty system 从价税制
WRgz]=W3w ad valorem fee 从价费
_w26iCnB{ ad valorem tariff 从价关税
RHxd6G s" additional allowance 额外免税额
1~*_H_Q't additional amount for unexpired risk 未过期风险的额外款额
r}991O < additional assessable profit 补加应评税利润
xP*R H -< additional assessment 补加评税
%6n;B|! additional commitment 额外承担
pp:+SoyN additional commitment vote 额外承担拨款
5mV'k"Om#" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:+6m<?R)T additional dependent parent allowance 供养父母额外免税额
/oI ''O%M additional provision 额外拨款
#<JrSl62(K additional stamp duty 附加印花税
G{J9F b8 additional tax 补加税罚款；补加税款
%H@fVWe2wT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}X$>84s>[P adjudged bankrupt 被裁定破产
AkF1Hj adjudicated bankrupt 裁定破产人
%8ul}}d9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
|`|b&Rhu adjudication of bankruptcy 裁定破产；宣告破产
2@H~ nw 0 adjudication of insolvency 裁定无力偿还债务
$OJ*Kul adjusted actual 经调整的实数；调整后的实数
^,X+
n5q;m adjusted current assets 经调整的流动资产；调整后的流动资产
HCP Be2 adjusted figure 经调整的数字；调整后的数额
[W;14BD7 adjusted liabilities 经调整的负债；调整后的负债
%!q(zq l adjusted loss 经调整的亏损；调整后的亏损
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%eTh adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
V}(%2W5X+ adjusted profit 经调整的利润；调整后的利润
*f[`Yv adjusted surplus 经调整的盈余额；调整后的盈余额
K@fx Cj*} adjusted value 经调整的价值；调整后的价值
DJbj@ 2W[ adjustment 调整；修订；理算〔保险〕
( /)JnBy0 adjustment centre 调剂中心
koUH>J: adjustment lag 调整过程的时间差距；调整时差
t^YDCcvoQ adjustment mechanism 调整机制
JvG t= v adjustment of loss 亏损调整
|h'ugx1iY adjustment process 调整过程；调整程序
6`yq4!&v adjustment range 调整幅度
BYGLYT;Z administered exchange rate 受管制汇率
X0l IeGwrQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WgjaMmht administration expenses 行政费用
d ] [ E;$ administration fee 手续费；行政费
IL~yJx_11 administration in bankruptcy 破产管理
(d ( whlF administration order 遗产管理令
M,9WF)p)V administrator 管理人；遗产管理人
CN >q`[! administrator of the estate 遗产管理人
`*slQ }i admission of debt 债项承认书
| zA ey\ admission of proof 接纳债权证明
cB<Zez advance 放贷款项；垫付款项；预支款项；预付款项
gt
?&!S^ advance account 暂支帐目；预付款帐户
A ^~ \ advance compensation 预付补偿金
.OjJK? advance from shareholder 股东垫款
:S%|^Q AN advance pending reimbursement 预支以待日后付还
w90y-^p% advanced economy 先进经济体系
"?Y0Ng[ advancement 预付；预付财产
,Pl[SMt! advances warrant 垫款令
7(oxmv}#Q advancing 贷出
Q:- /@$&i adverse balance 逆差
Cjd +\7#G adverse exchange 逆汇
S-1}3T% advertisement addressed to shareholders 在报章刊登的致股东通告
,^'Y7" advice for collection 托收通知书
KL xg advice of drawing 提款通知书；汇票通知书
wCdUYgsPT" advice of payment 付款通知
H: U_k68 Advisory Committee [Securities and Futures Commission]
"XH]B 谘询委员会〔证券及期货事务监察委员会〕
OLiYjYd Advisory Committee on Diversification 经济多元化谘询委员会
SsaF><{5R affidavit 誓章；遗产申报誓章
SVR AkP- affidavit of no receipt 述明无收款的誓章
j;'NJ~NZ$ affiliate 联号；联营公司；附属公司
~v5tx affiliated company 附属公司；联号；联营公司
gh~C.>W}q+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lr|-_snx2 affordability 负担能力
0
xXAhv-)O African Development Bank [AfDB] 非洲开发银行
bkY7]'.bz& after-acquired property 事后取得的财产
z*R" 917 after-hours dealing 市后交易
?=\ h /C after-tax profit 税后盈利；税后利润；税后溢利
0/%zXp&m agency agreement 代理协议
Sy8Og] a
agency expenses 代理机构的开支
#3qkG) agency fee 代理费
{u!,TDt* Agency Law 《代理法》
gU 8'7H2 agent 代理人；承销人
&r_ :n t agent of company 公司代理人
5o gbse" agent's fee 代理人费；经纪费
m7eO T aggregate 总计；总数；总体数字
O[ N{&\$ aggregate amount 总款额；总额
s*VZLKO aggregate assets and liabilities 总体资产与负债
m.2 aggregate at constant price 按固定价格计算的总体数字
u!F3Rh8D aggregate demand 总需求
F:\y#U6" J aggregate gross position 总持仓量
tvg7mU]l aggregate limit 总限额
Yu8 WmX,[ aggregate of salaries tax 合计薪俸税
Fa;CW yt aggregate performance 总体表现；总体业绩
\h"s[G zq aggregate supply 总体供应
10a=[\ Q aggregate surplus 总盈余
} wiq?dr aggregate total 整体总额
BKGwi2]Ry aggregate value 总值；合计价值
2Aff3]-:Gd aggregated basis 合计基准
<|.M]]}j aggregated net chargeable income 合计应课税入息实额
kQj8;LU aggregation 合并计算；合计；总和
r[hfN2,# aggregation of incomes of husband and wife 夫妇入息合并计算
d 29]R. aggregation of property 财产的总和
}e82 e agio 差价；贴水
f+)F-3 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》
Q@M,:0+cy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F[J;u/Z 《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》
_)p% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:@pm gp 《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》
9 'T(Fc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=n;ileGm+^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uD+;5S]us agreement for a settlement 授产协议
}+u<^7$g| agreement for assignment 转让协议
lfCoL@$6D agreement for sale 售卖协议；买卖协议
D,J's(wd agreement for sale and purchase 买卖协议
2Qn%p[#n agreement for the payment of interest 支付利息协议
H aturg agreement for the repayment of money 还款协议
b d%/d r agreement of reinsurance 再保险协议
ost~<4~ Agricultural Bank of China 中国农业银行
;8U NM air passenger departure tax 飞机乘客离境税
Ar>-xCT D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T6{IuQjXs airport tax 机场税
fIFB"toiPE alcohol duty 酒精税
5 1 L:%Af alienation 让与；让渡；转让
Ha;^U/0| alimony 生活费；赡养费
>bmL;)mc& All Ordinaries Index [AOI] 所有普通股指数
q~a6ES_lA all risks 全险；综合险
aLP 2p] All Sales Record for Stock Market 《股票市场成交报告》
96 C|R Allied Capital Resources Limited 新联财务有限公司
vZ|m3; X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tdEu4)6 allocation letter 拨款信件
d]+g3oy
` allocation of fund 分配款项；预留款项
YKj7~yK? allocation of profit 利润分配；溢利分配
sfx:j~bsL allocation warrant 拨款令
eoow]me allotment 分配；配股
}"_S; [ {d allotment notice 股份配售通知；配股通知
/\C9F GS allotment of shares 股份分配
.\i9}ye allowable 可获宽免；免税的
[<bfwTFsl allowable business loss 可扣除的营业亏损
8_W<BXW allowable expenses 可扣税的支出
Ib]{rmaP allowance 免税额；津贴；备抵；准备金
qA&N6` allowance for debts 债项的免税额
qc@CV: allowance for depreciation by wear and tear 耗损折旧免税额
zX| CW; allowance for funeral expenses 殡殓费的免税额
ij%\l d9kd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:0V <
allowance for repairs and outgoings 修葺及支出方面的免税额
0hCJovSG% allowance to debtor 给债务人的津贴
`y
m^0x8 alteration of capital 资本更改
CkIIC x alternate trustee 候补受托人
KeY)%{ amalgamation 合并
LkNC8V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$Nnz |y ambit of charges 征税范围；收费范围
:Iw)xd1d}\ amended valuation 经修订的估值
YQ2ie>C8 American Commodities Exchange 美国商品交易所
YS/{q~$t American Express Bank Limited 美国运通银行
evZ{~v& / American Stock Exchange 美国证券交易所
fM d]P:B amortization 摊销
n B"q amount due from banks 存放银行同业的款项
"o% N`Xlx amount due from banks abroad 存放海外银行同业的款项
7@MVInV9 amount due from holding companies 控股公司欠款
oO!@s` amount due from local banks 存放本港银行同业的款项
YP+0 uZ[g amount due to banks 银行同业的存款
tOS%.0W5J amount due to banks abroad 海外银行同业的存款
HuCH`|v- amount due to holding companies 控股公司存款
i3N _wv{ amount due to local banks 本港银行同业的存款
rA k*~OK amount due to outport banks 外埠银行同业的存款
fq _ 6xs amount for note issue 发行纸币的款额
EcFYP"{U amount of bond 担保契据的款额
)k=8.j4 amount of consideration 代价款额
[\eUCt F amount of contribution 供款数额
"wA3l%d[Y amount of indebtedness 负债款额
,Rz,[KI| amount of principal of the loan 贷款本金额
iiKFV>;t/ amount of rates chargeable 应征差饷数额
(lT
H EiX amount of share capital 股本额
:,6dW?mun6 amount of sums assured 承保款额
`dMl5b amount of variation 变动幅度
cKdy)T%; amount of vote 拨款数额
YtE V8w_$ amount payable 应付款额
]g!k'@ amount receivable 应收款额
8Q?)L4.] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p%_ r0 analysis 分析
0 }-&v+ ancillary risk 附属风险
zZGPA j annual account 周年帐目；周年帐目报表；年度决算；年结
74xI#`E annual accounting date 年结日期
E.t9F3 annual allowance 每年免税额；年积金；年度津贴；年津
M"ZP s annual balance 年度余额
AZxOq !B annual disposable income 每年可动用收入
f!eC|:D annual estimates 周年预算
pNC k~OM annual fee 年费
!JJCG annual general meeting 周年大会
ey@y?X= annual growth rate 年增率；每年增长率
2j*\n|"}{ annual long-term supplement 长期个案每年补助金
zH}u9IR3` annual pensionable emolument 可供计算退休金的年薪
}mk9-7 annual report 年报
,m9Nd "6\ Annual Report on the Consumer Price Index 《消费物价指数年报》
A: 0 annual return 周年报表；周年申报表；每年报税表格
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;>b Annual Return Rules 《周年报表规则》
n!A')]y" annual review of consumer prices 每年消费物价回顾
ycIT=AFYqd annual roll-forward basis 逐年延展方式
@| qnD annual salary 年薪
Y)? 4OB=n annual statement 年度报表；年度决算表
0q>f x 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
;Hv#SRSz annuitant 年金受益人
>pT92VN annuity 年金
` L6H2:pf annuity contract 年金合约
uFW4A annuity on human life 人寿年金
n +`( R]Q antecedent debt 先前的债项
J9mLW}I?NW ante-dated cheque 倒填日期支票
t? yMuK anticipated expenditure 预期开支
>d n[oS, anticipated net profit 预期纯利
lT DF5.aE anticipated revenue 预期收入
\$<kJ|| lS anti-inflation measure 反通货膨胀措施
Y[X5S{H`wj anti-inflationary stance 反通货膨胀立场
cg}46)^<QH apparent deficit 表面赤字
&l-g3l[ apparent financial solvency 表面偿债能力
=
r_&R#~GT apparent partner 表面合伙人
6^s]2mMfk application for personal assessment 个人入息课税申请书
Z#3wMK ~ application of fund 资金应用
' h([Y8p{ application to release as liquidator and to destruct the books of accounts and documents
v$owG-_>< 申请免除清盘人职务及毁灭帐簿与文件
:DR
G=-M appointed actuary 委任精算师
2< qq[2 appointed auditor 委任核数师；委任审计师
f8 B*D4R} appointed trustee 委任的受托人
XK{`x< appointer 委任人
UW. F1) apportioned pro rata 按比例分摊
N|WnUlf]: apportionment 分配；分摊
qd%5[A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P)tX U apportionment formula 分摊方程式
#B &D apportionment of estate duty 遗产税的分摊
^Qs-@]E- appraisal 估价；评估
s"=e (ob appreciable growth 可观增长
\b1 I< 4( appreciable impact 显着影响
U]@t\T3W appreciable increase 可观增长
|bVNlL"xN appreciation 增值；升值
Xa Yx avq appreciation against other currencies 相对其他货币升值
>OBuHqC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Gg{@]9 appreciation tax 增值税
p}}}~ lC/ appropriation 拨款；拨用；拨付
b^;19]/RW appropriation account 拨款帐目
-!I.:97 N Appropriation Bill 拨款法案
(uD( ,3/Cw appropriation-in-aid system 补助拨款办法
, .x5 approved assets 核准资产
YEF%l'm( \ approved basket stock 认可一篮子证券
A!ba_14 approved budget 核准预算
DOw<
XlvC approved charitable donation 认可慈善捐款
_ 2<|0lvh approved charitable institution 认可慈善机构
ghx8dX} approved currency 核准货币；认可货币
LGgEq - approved estimates 核准预算
Wu2#r\
approved estimates of expenditure 核准开支预算
J<H$B +;qR approved overseas insurer 核准海外保险人
m Ws egq4 approved overseas trust company 核准海外信托公司
9 %,_G. approved pooled investment fund 核准汇集投资基金
44
o5I: approved provident fund scheme 认可公积金计划
^>72<1U% approved provision 核准拨款
| rq~.cA approved redeemable share 核准可赎回股份
Sr,ZM1J approved regional stock 认可地区性证券
o%+K S5v! approved retirement scheme 认可退休金计划
d_QHm;}Cx approved subordinated loan 核准附属贷款
a+{YTR>0m arbitrage 套戥；套汇；套利
(|I0C 'Ki arbitrageur 套戥者；套汇者
|U 8;25Y arbitrary amount 临时款项
w-H gC arrangement 措施；安排；协定
k&n7 _[]n arrears 欠款
pW:U|m1dS arrears of pay 欠付薪酬
!,V8?3.aJn arrears of revenue 逾期未收税款；逾期未收的帐项
`i9WnPRt articles of association 组织章程；组织细则；组织章程细则
*J 7>6N:- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s^AQJ{X ascertainment of profit 确定利润
%$:js 4 "Asia Clear" “亚洲结算系统”
Z5bmqhDo[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.Xg%><{~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OE}L}) " Asian Development Fund [ADF] 亚洲发展基金
s<sqO,! Asian dollar bond 亚洲美元债券
+0^ N# 0) Asian dollar market 亚洲美元市场
L&Qdb xn Asian dollar rate 亚洲美元利率
UY+~,a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7: J6 F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"Y7RvL!U asked price 沽盘；喊价；索价；卖方报价
BYhPOg[ assessable income 应评税入息
$ *M jNj2 assessable loss 应评税亏损
/7h}_zs6 assessable profit 应评税利润
0;!aO.l]K assessable value 应评税值
tZk@ RX assessed profit 估定利润
2j=3i@ assessed value 经评估价值
O8[dPm W assessment 评税；评定；估价；评税单
&j2L- ) assessment number 评税编号；估价编号
V<\:iNX X{ assessment of additional tax 补加税评税
%[B &JhT assessment of performance 业绩评估；实绩评价
u8~.6]Ae Assessor 评税主任
"@$o'rfT asset price bubbles 资产价格泡沫
)m\%L`+ asset-backed securities 具资产保证的证券
4T G g`$e; assets accretion 资产增值
.Uh-Wi[ assets and liabilities 资产与负债
w44{~[0d4 assets betterment statement 资产递增表；资产改进表
sog?Mvoq assets lending 实物放款；有抵押贷款
#v89`$#`2 assets of the company passing on the death 死者去世时转移的公司资产
Sd nqM`uFo assets pledged as security for liabilities 用作负债抵押的资产
aS'G&(_ assets portfolio 资产投资组合
rw
^^12) assets price 资产价格
:uu \q7@' assets quality 资产质素
qV/"30, K assets realization 资产变现
*xkbKkm assets refinancing arrangement 资产再集资安排
N{q5E ,} assets securitization 资产证券化
'"GdO; }& assets situated outside Hong Kong 在香港以外地方的资产
.J&NM(q eZ assets stripping 削减资产；拆卖资产
0 -=onX assets value 资产值
rQ30)5^V| assignee 承让人
KynQ <I/ assignment 转让；转让书；转让契
2^[fUzL? assignment of interest 权益转让
n`vqCO7@' assignment of letters patent and trade mark 专利证书及商标转让
q.K >v' assignment of property 物业转让；物业转让书
oT\B-lx assignment right 转让权
+M-' K19 assignor 转让人
+ulX(u(, associate 有联系的人；有关连人士；相联者；合伙人；联系人
IN , @ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
["Z]K'?P associate member 附属会员
~
W52Mbf associated body corporate 相联法人团体
0aQNdi)b associated company 相联公司；联属公司
FGy7KVR associated corporation 相联法团
AWh{dM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8{4I6;e - 公认会计师公会〔英国〕
d,8V-Dk+p Association of Futures Exchange Brokers 香港期货经纪协会
`axNeqM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3P^eD:)
w association of underwriters 承保人组织
MR#j I assumption of control 接管
D7sw;{ns assurance 担保；保险；转易；转易书
I@pnZ-5 assurance of interest 权益的转易
#U"\v7C{n at 19XX price 按一九ＸＸ年价格计算
Hu1w/PLq at a discount 按赔价计算；按贴水价格计算；打折扣
qAivsYN* at a premium 按溢价计算；按升水价格计算
.N QoqXR at call 通知付款；按通知
v;JY;Uh|
at constant market price 按固定市价计算
m- , ' at constant price 按固定价格计算
Y^2Ma878 at cost 按成本计算
:M1+[FT at current market price 按当时市价计算；按现时市价计算
y{ !`4CxF at current price 按当时价格计算；按现时价格计算
&{Uaa at factor cost 按要素成本计算；按生产要素成本计算
dQ/Xs.8 at money-of-the-day price 按付款当日价格计算
K4,VSy1byI at or better 按指定或较佳价位〔买卖指令〕
i:qc2#O:J at par 按面值计算；平价
0}Kl47 }aD at sight 见票即付
p K Kn at the close 按收市盘
[9[t n - at the opening 按开市盘
|pq z( j7 attestation 见证；见证条款
_^#PV} at-the-money option 平价期权
T_5 E attorney 受权人；受托代表人
K 2LLuS! attornment 新拥有人承认书
o1GWcxu *\ attributable profit 可归属利润
}{=%j~V;& attributable share value 可归属股份价值
S4~^HvMG[Y Auckland Stock Exchange 奥克兰证券交易所
qW;nWfkYC auction 拍卖
XL EA |# auctioneer 拍卖商
o~mY,7@a audit 审计；核数
>Q[]i4*A Audit Commission 审计署
_L%/NXu, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~
Z%>N 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〕
A`#5pGR audit review 帐目审查
57K1e~^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*/O6cF7 audited account 审计帐目；经审计的帐目
7QQ3IepP audited annual account 经审计的周年帐目
+:/`&LOS- audited balance sheet 经审计的资产负债表
'9{H(DA auditor 核数师；核数主任；审计师
I/XVo2Ee auditor's certificate 核数师证明书；审计师证明书
G 1$DV Go auditor's report 核数师报告；审计师报告
$Snwx Aussie bond 澳元债券
GrVvOJr austerity budget 紧缩预算
8eWb{n uJ> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w2/%e$D!9 Australia All Ordinaries Index 澳洲所有普通股票指数
"N7C7`izc Australian Dollar [AUD] 澳元
n; v8Vc' Australian Options Market 澳大利亚期权市场
-'] #5p l Australian Securities Commission 澳洲证券事务监察委员会
_ F@>?\B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
CDU^X$Q Australian Stock Exchange 澳大利亚证券交易所
Gx' mVC"{ Austrian Schilling [ATS] 奥地利先令
2=["jP!B authentication 认证；鉴证
KhXW5hS1 authority to purchase 委托购买证；委购书
&NHI X(b6 authorization 认可；核准；授权；授权书
D2>=^WP6+ authorization by direction 指示授权
"84.qgYaG authorization by instruction 指令授权
OwSr`2'9 authorization by warrant 令状授权
SV6Np?U authorization of unit trust 单位信托的认可
8Ln:y'K authorized agent 指定代理人
MbY a6jrF authorized capital 法定资本
iOj m j0 authorized clerk 出市员
J* a`qU
authorized dealer 认可交易商
`=q)-y_C authorized financial institution 认可财务机构
+SUQRDF@i authorized fund 认可基金
NFmB ^@k authorized fund house 获授权的基金公司；认可基金公司
]=@>;yP) authorized institution 认可机构
0sV;TQt+f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rb`C:#j{J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xQWZk`6~L authorized insurer 获授权保险人；获认可承保人
`4\ H'p authorized investment 特准投资项目
]#3=GFs/ authorized person 获授权人
oE-i`;\8 authorized representative 获授权代表
9FcCq*D authorized share capital 法定股本
9.vHnMcq automated quotation system 自动报价系统
B O/2kL8* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/SlCcozFL~ 自动交易系统〔香港期货交易所有限公司〕
I F5+&O automatic adjustment mechanism 自动调整机制
9R'rFI automatic adjustment system 自动调整系统
\ iu2rat^ Automatic Clearing House 自动票据交换所
',J3^h!b automatic exchange rates accumulation system 自动化汇率累集系统
PuUqWW'^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cN&b$ 8O=% automatic teller machine [ATM] 自动柜员机
oVc_ (NH- autopay 自动转帐
L.+5`& available assets 可用资产
K
V 4>( available fiscal reserve 现存财政储备
ro^Y$;G available profit 可用利润
bG2 !5m4L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7v%~^l7:x average 平均；平均数；海损
"b-6kM average basic salary 平均基本薪金
R:^GNra; average consumer expenditure 平均消费开支；一般消费开支
l}:9)nXA{ average cost 平均成本
~[ve?51 average cost of land production 增辟土地平均成本
X1tAV>k5'L average daily turnover 平均每日成交额
U{i9h6b"18 average daily wage rate 平均每日工资率
{U-VInu average expenditure pattern 平均开支模式
T][\wyLx1 average growth rate 平均增长率
LR -op?W average net fixed assets 固定资产平均净值
2&Wc4,O!i average of relatives 相对价格平均数
qI5/M E(} average price 平均价格
-!wm]kx
f average propensity to consume 平均消费倾向；一般消费倾向
* k=Pk average propensity to save 平均储蓄倾向；一般储蓄倾向
lt}|Y9h average rate 平均率
H'Z[ 3e average revenue 平均收入；平均收益
jr~76 average stock 平均库存；平均存货
2\EMtR>.M' average yearly rent 平均年租
| iO2,99i avoidance of double taxation 避免双重课税
8M(N avoidance of tax 避税
