A:
0 iTh |K0 A share Ａ股；甲类股份
XmX{e.<NZ abatement of tax 减税；减扣免税额
31k2X81;a ABN AMRO Bank N.V. 荷兰银行
Tt\G y above-the-line expenditure 线上项目支出；经常预算支出
(|.rEaTA[1 above-the-line receipt 线上项目收入；经常预算收入
oS Apa ABSA Asia Limited 南非联合亚洲有限公司
<t"|wYAa_ absolute change 绝对数值变更
IO}53zn<l absolute expenditure 实际开支
><3!J+<? absolute guideline figure 绝对准则数字
/{*0
\`; absolute interest 绝对权益
Eao^/MKx- absolute order of discharge 绝对破产解除令
[7@9wa1v! absolute profit margin 绝对利润幅度
bz\-%$^k absolute value 实值；绝对值
)lDmYt7 me absolutely vested interest 绝对既得权益
F*j0o
+B5 absorbed cost 已吸收成本；已分摊成本
E e 15Y$1 absorption 吸收；分摊；合并
(bo-JOOdY( absorption rate 吸收率；摊配率；分摊率
CKr5 L ACB Finance Limited 亚洲商业财务有限公司
Eu1t*>ZL acceptable form of reciprocity 合理的互惠条件
<X ~P62< acceptable rate 适当利率；适当汇率
\ O(~:KN acceptance agreement 承兑协议
s 8iB>-dk acceptance for honour 参加承兑
XCUU(H acceptor 承兑人；接受人；受票人
9KGi%UIFvn acceptor for honour 参加承兑人
TIYo&? Z) accident insurance 意外保险
jltW@co2sV Accident Insurance Association of Hong Kong 香港意外保险公会
Y;[+ ^J *a accident insurance scheme 意外保险计划
vvmG46IgZ accident year basis 意外年度基准
b_ rHt
s accommodation 通融；贷款
U3b&/z|b? accommodation bill 通融票据；空头票据
} ?^5 L7n accommodation party 汇票代发人
+X|^
~)tMJ account balance 帐户余额；帐户结余
:DoE_ account book 帐簿
w-wap account collected in advance 预收款项
/7jb&f account current book 往来帐簿
m%)Cw)t
7 account of after-acquired property 事后取得的财产报告
wC`+^>WFo account of defaulter 拖欠帐目
m)Sdo gt_ account payable 应付帐款
^q) AO?_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
9A!B|s account receivable 应收帐款
F0]xc account receivable report 应收帐款报表
LM Tz/M account statement 结单；帐单；会计财务报表
uwo\F I account title 帐户名称；会计科目
d_aHUmI^" accountant's report 会计师报告
$s" {C"4 q Accountant's Report Rules 会计师报告规则
} za "rU accounting and auditing procedure 会计与审计程序；会计与核数程序
c= #V*< Accounting Arrangements 《会计安排》
: oO
?A accounting basis 会计基础
"1|\V.>>; accounting by Official Receiver 破产管理署署长呈交的帐目
O"V;otlC Accounting Circular 《会计通告》
nC ( <eL accounting class 会计类别
=]m,7 v Rq accounting date 记帐日期；会计结算日期
EUjA-L( accounting for money 款项核算
j Sd[ Accounting Officer 会计主任
E) z=85;_p accounting period 会计报告期；会计期
TAp8x accounting policy 会计政策；会计方针
]mT2a8`c.r accounting practice 会计惯例
\ _l4li accounting principle 会计准则
Q7 @oAeNd accounting record 会计记录
fF]w[lLDv accounting report 会计报告
/ lDei} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@M&qH[tK-A Accounting Society of China 中国会计学会
C q)Cwc[H accounting statement 会计报表
G; Py%8 accounting system 会计制度；会计系统
4 c 9 a" v accounting transaction 会计事项；帐务交易
_(:<l
Y aY accounting treatment 会计处理
6' 45c1e accounting year 会计年度
8~ w P? accretion 增值；添加
pxb4x#CC accrual 应计项目；应累算数目
8KMo !p\i accrual basis 应计制；权责发生制
t+Au6/Dx? accrual basis accounting 应计制会计；权责发生制会计
|*n
B2 accrue 应累算；应计
,Vfjt=6]} accrued benefit 应累算利益
)];Bo.QA accrued charges 应计费用
*"Uf| accrued cumulative preference share dividend 应累算的累积优先股股息
/_qW?LKG/ accrued expenses 应累算费用
W*r1Sy accrued interest payable 应付利息；应计未付利息
& (X 6 7 accrued interest receivable 应收利息；应计未收利息
+ sT S1 t accrued right 累算权益
/X;/}fk accruing profit 应累算的利润
T oX--w4 accumulated fiscal reserve 累积财政储备
Jp"yb`w accumulated profit 累积利润；滚存溢利
o1Nfn'!3/> accumulated reserve 累积储备
LDh,!5G-M accumulation of surplus income 累积收益盈余
}*?,&9/_) acquired assets 既得资产
Fxv5kho acquisition 收购；购置；取得
`lA _knS acquisition cost 购置成本
:JIJ!X n) acquisition expenses 购置费用
0)rayzv acquisition of 100% interest 收购全部股权
bYBE h n acquisition of control 取得控制权
H*HL:o-[ acquisition of fixed assets 购置固定资产
SZ1yy [" acquisition of shell “买壳”
6_g:2=6S acquisition price 收购价
X.+ |o@G act of God 天灾
5
BLAa1 acting partner 执事合伙人
\>[k 0< active market 买卖活跃的市场；交投畅旺的市场；旺市
b} FhC"'i active partner 积极参与的合伙人
%ty`Oa 2 active trading 交投活跃
7KL@[ actual circulation 实际流通
WS//0 actual cost 实际成本
6uIgyO*;k actual expenditure 实际开支；实际支出
+E-CsNAZ*" actual income 实际入息；实际收入；实际收益
$ :RR1.Tv actual market 现货市场
:}z `4S@ b actual price 现货价；实际价格
JFFluL=- actual profit 实际利润
otbr8&?- actual quotation 实盘；实际价位；实际报价
nzU;Bi^m actual year basis 按实际年度计算
xauMF~* actuals 实货
=SD^Jl{H actuarial investigation 精算调查
;z T3Fv\ actuarial principle 精算原则
NG_7jZzXA9 actuarial report 精算师报告
b|e1HCH Actuarial Society of Hong Kong 香港精算学会
L7]o^p{g}Q actuarial valuation 精算师估值
'0w</g actuary 精算师
b/? )_pg ad referendum agreement 暂定协议；有待覆核的协定
2N{^V?: ad valorem duty 从价税；按值征税
4W#DLip9 ad valorem duty system 从价税制
]=ADX} ad valorem fee 从价费
RT|1M"?$ ad valorem tariff 从价关税
.$fSWlM; additional allowance 额外免税额
%,(X R` additional amount for unexpired risk 未过期风险的额外款额
@FZbp additional assessable profit 补加应评税利润
^.9D f A0 additional assessment 补加评税
?j&ZzK'#^ additional commitment 额外承担
|A\o additional commitment vote 额外承担拨款
C 5g 9Gg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!
(Q[[M additional dependent parent allowance 供养父母额外免税额
$0k7W?tu additional provision 额外拨款
\FIM'EKzu! additional stamp duty 附加印花税
u\;d^ A additional tax 补加税罚款；补加税款
b] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y#QXvo% adjudged bankrupt 被裁定破产
}b SDhMV; adjudicated bankrupt 裁定破产人
c
h}wXn adjudication fee 裁定费；评定印花税额手续费；评估契据费
Q5lt[2Zyzd adjudication of bankruptcy 裁定破产；宣告破产
;Yt+ {pI adjudication of insolvency 裁定无力偿还债务
nZ)E @ adjusted actual 经调整的实数；调整后的实数
Z~F*$jn adjusted current assets 经调整的流动资产；调整后的流动资产
H: S<O%f adjusted figure 经调整的数字；调整后的数额
]
n\]ao adjusted liabilities 经调整的负债；调整后的负债
3N 5@<:2` adjusted loss 经调整的亏损；调整后的亏损
P=PeWX*L<Z 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 *OV\h. adjusted profit 经调整的利润；调整后的利润
W-*HAS adjusted surplus 经调整的盈余额；调整后的盈余额
nxB[T o*P adjusted value 经调整的价值；调整后的价值
zz!jt
A adjustment 调整；修订；理算〔保险〕
*d`KD64 adjustment centre 调剂中心
b p<,Xfl adjustment lag 调整过程的时间差距；调整时差
3" juj ' adjustment mechanism 调整机制
NeJ->x, adjustment of loss 亏损调整
W,"Re,`H adjustment process 调整过程；调整程序
u=tp80_ adjustment range 调整幅度
aIDv~#l administered exchange rate 受管制汇率
UVXSW*$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w{t]^w: administration expenses 行政费用
mFeR~Bi>! administration fee 手续费；行政费
zdw*
?C administration in bankruptcy 破产管理
wX$|( Y } administration order 遗产管理令
Zl>dBc% administrator 管理人；遗产管理人
f >.^7.is administrator of the estate 遗产管理人
,"F l/AjO admission of debt 债项承认书
Y'5(exW admission of proof 接纳债权证明
3-&~jm~" advance 放贷款项；垫付款项；预支款项；预付款项
p8 Ao{ advance account 暂支帐目；预付款帐户
g )R 2V advance compensation 预付补偿金
N6v?Qzvi advance from shareholder 股东垫款
cg o advance pending reimbursement 预支以待日后付还
&> B" /z advanced economy 先进经济体系
:%Oz:YxC/ advancement 预付；预付财产
e"_kH_7sv advances warrant 垫款令
JEaTDV_ advancing 贷出
d14 n > adverse balance 逆差
G$2@N6 adverse exchange 逆汇
Oxa 8u e? advertisement addressed to shareholders 在报章刊登的致股东通告
>c Lh $;l advice for collection 托收通知书
no W]E}nN advice of drawing 提款通知书；汇票通知书
|} .}q advice of payment 付款通知
zvV o-{6 Advisory Committee [Securities and Futures Commission]
t0GJ$] ) 谘询委员会〔证券及期货事务监察委员会〕
f%i%QZP Advisory Committee on Diversification 经济多元化谘询委员会
{
0-on "o affidavit 誓章；遗产申报誓章
%<!YjJ affidavit of no receipt 述明无收款的誓章
+g kJrw affiliate 联号；联营公司；附属公司
[uK{``" affiliated company 附属公司；联号；联营公司
M >[
A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R7U%v"F>` affordability 负担能力
jJ-C\
v African Development Bank [AfDB] 非洲开发银行
uT'l.*W6i after-acquired property 事后取得的财产
];lZ:g T after-hours dealing 市后交易
e#, (a after-tax profit 税后盈利；税后利润；税后溢利
[sjkm+
? agency agreement 代理协议
% P E x agency expenses 代理机构的开支
EZN!3y| m agency fee 代理费
g8l6bh$} Agency Law 《代理法》
yCA8/)>Gm agent 代理人；承销人
KGcjZx04! agent of company 公司代理人
Sb> &m agent's fee 代理人费；经纪费
pB#I_?( aggregate 总计；总数；总体数字
+wJ!zab` aggregate amount 总款额；总额
/Q3\6DCl aggregate assets and liabilities 总体资产与负债
0 Sz[u\w aggregate at constant price 按固定价格计算的总体数字
s5rD+g]E` aggregate demand 总需求
@"MQ6u G> aggregate gross position 总持仓量
[8^q3o7n aggregate limit 总限额
8#V D u( aggregate of salaries tax 合计薪俸税
2aX*|DGpw aggregate performance 总体表现；总体业绩
f*B-aj# aggregate supply 总体供应
w#[cGaIB aggregate surplus 总盈余
3fp&iz aggregate total 整体总额
n=bdV(?4 aggregate value 总值；合计价值
7KX27 .~F aggregated basis 合计基准
o{! :N> ( aggregated net chargeable income 合计应课税入息实额
! xG*W6IT aggregation 合并计算；合计；总和
\D y|}LE aggregation of incomes of husband and wife 夫妇入息合并计算
A+gS'DZ9C aggregation of property 财产的总和
-F[@)$L agio 差价；贴水
`:;q4zi j; 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》
E_a BDiyDf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y*PfU +y~ 《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》
g_`a_ 0v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9$Z 0mz k 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/1v9U|j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KMz! 4N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
) S(Ly. agreement for a settlement 授产协议
RG""/x ; agreement for assignment 转让协议
*; ]}`r agreement for sale 售卖协议；买卖协议
} ePl&-9T agreement for sale and purchase 买卖协议
*=2W:,$ agreement for the payment of interest 支付利息协议
U31@++C[ agreement for the repayment of money 还款协议
<K`E*IaW agreement of reinsurance 再保险协议
eu9 *3'@A Agricultural Bank of China 中国农业银行
[)1vKaC air passenger departure tax 飞机乘客离境税
kI)}7e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1*Pxndt& airport tax 机场税
|[IyqWG9 alcohol duty 酒精税
C_kuW+H alienation 让与；让渡；转让
cO*g4VL"[ alimony 生活费；赡养费
N
UX | All Ordinaries Index [AOI] 所有普通股指数
3>-h-
cpMX all risks 全险；综合险
#$- E5R;x All Sales Record for Stock Market 《股票市场成交报告》
&.\7='$F Allied Capital Resources Limited 新联财务有限公司
>#x[qX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+Gt9!x}#e allocation letter 拨款信件
1QG q;6\ allocation of fund 分配款项；预留款项
)/%5f{+} allocation of profit 利润分配；溢利分配
P+}~6}wJE allocation warrant 拨款令
26rg-?;V^ allotment 分配；配股
kuy?n-1g allotment notice 股份配售通知；配股通知
j *G: 8Lg allotment of shares 股份分配
robg 1 allowable 可获宽免；免税的
\ agZ D+ allowable business loss 可扣除的营业亏损
T5."3 i allowable expenses 可扣税的支出
Vv}R
S@4U allowance 免税额；津贴；备抵；准备金
LK~aLa5wG allowance for debts 债项的免税额
]|.ked allowance for depreciation by wear and tear 耗损折旧免税额
^0}ma*gi~ allowance for funeral expenses 殡殓费的免税额
X!ruQem / allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jRg
gj`o allowance for repairs and outgoings 修葺及支出方面的免税额
<[cpaZT, allowance to debtor 给债务人的津贴
#mw !_]
alteration of capital 资本更改
;na%*G ` alternate trustee 候补受托人
< ,*\t amalgamation 合并
dHXe2rTE;& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eMC^ORdY ambit of charges 征税范围；收费范围
w,LmAWZ4Y amended valuation 经修订的估值
{:K_=IRZ American Commodities Exchange 美国商品交易所
0_gN]>,9n American Express Bank Limited 美国运通银行
)*;Tt @'y American Stock Exchange 美国证券交易所
5'I+%66?h$ amortization 摊销
Giv,%3' amount due from banks 存放银行同业的款项
&,k! ,<IF amount due from banks abroad 存放海外银行同业的款项
M`H#Qo5/ amount due from holding companies 控股公司欠款
78uImC*o amount due from local banks 存放本港银行同业的款项
#`*uX6C amount due to banks 银行同业的存款
jU j\<aW amount due to banks abroad 海外银行同业的存款
P3&s<mh amount due to holding companies 控股公司存款
ORs :S$Nt$ amount due to local banks 本港银行同业的存款
A _zCSRF, amount due to outport banks 外埠银行同业的存款
BB/wL_=: amount for note issue 发行纸币的款额
i D IY| amount of bond 担保契据的款额
I?3b}#&V9 amount of consideration 代价款额
KFd
+7C9 amount of contribution 供款数额
'F/oR/4, amount of indebtedness 负债款额
h#hr'3bI1 amount of principal of the loan 贷款本金额
]- 1(r, amount of rates chargeable 应征差饷数额
6:#o0OeBP amount of share capital 股本额
WMf /
S"= amount of sums assured 承保款额
(@+p z/ amount of variation 变动幅度
CUI3^;&S amount of vote 拨款数额
bE
!SW2:M amount payable 应付款额
q !z"YpYB amount receivable 应收款额
SH{@yS[c! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x z8e1M analysis 分析
x|rc[e%k ancillary risk 附属风险
lmzHE8MUNu annual account 周年帐目；周年帐目报表；年度决算；年结
Q"XDxa'7" annual accounting date 年结日期
9&eY<'MgP annual allowance 每年免税额；年积金；年度津贴；年津
@.eN+o9| annual balance 年度余额
?$f.[;mh annual disposable income 每年可动用收入
4H-eFs%5 annual estimates 周年预算
Trv}YT. annual fee 年费
:W *yfhLt annual general meeting 周年大会
<T}U 3lL^ annual growth rate 年增率；每年增长率
L7C ;l,ot annual long-term supplement 长期个案每年补助金
)}@D\(/@ annual pensionable emolument 可供计算退休金的年薪
~v;I>ij annual report 年报
"`49m7q1H Annual Report on the Consumer Price Index 《消费物价指数年报》
f CU] annual return 周年报表；周年申报表；每年报税表格
*#Cx-J Annual Return Rules 《周年报表规则》
aj&L
Z DD6 annual review of consumer prices 每年消费物价回顾
oRWje#4O annual roll-forward basis 逐年延展方式
fs 'SCwx annual salary 年薪
kXwA w]ogN annual statement 年度报表；年度决算表
c4tw )O-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
9Y:I)^ek annuitant 年金受益人
3x+lf4" annuity 年金
0Qt!w( annuity contract 年金合约
E )_n?>Ar annuity on human life 人寿年金
}
{1IB antecedent debt 先前的债项
6R n ?pe^ ante-dated cheque 倒填日期支票
4E^ ?}_$ anticipated expenditure 预期开支
H0af u)$, anticipated net profit 预期纯利
~XTC:6ts anticipated revenue 预期收入
0~qc, -)3 anti-inflation measure 反通货膨胀措施
/mex{+p>tO anti-inflationary stance 反通货膨胀立场
F06o-xH= apparent deficit 表面赤字
# DUfEZ apparent financial solvency 表面偿债能力
{v|!];i apparent partner 表面合伙人
`}Zqmfs application for personal assessment 个人入息课税申请书
5 qz,FKx5 application of fund 资金应用
QRQZ{m application to release as liquidator and to destruct the books of accounts and documents
9eMle?pF 申请免除清盘人职务及毁灭帐簿与文件
GmH DG- appointed actuary 委任精算师
[Yt{h9 appointed auditor 委任核数师；委任审计师
!?P8[K appointed trustee 委任的受托人
xuK"pS appointer 委任人
dR S:S_ apportioned pro rata 按比例分摊
|4df) apportionment 分配；分摊
xb,d,(^ ]R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q HR,p/p apportionment formula 分摊方程式
d0:LJ'<Q apportionment of estate duty 遗产税的分摊
!O_G%+>5W appraisal 估价；评估
F H,]' appreciable growth 可观增长
$tmdE )"& appreciable impact 显着影响
7iP+!e }$. appreciable increase 可观增长
Q@W/~~N appreciation 增值；升值
cRT' ?w`} appreciation against other currencies 相对其他货币升值
-5<[oBL; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?\V#^q- appreciation tax 增值税
B 6
0 appropriation 拨款；拨用；拨付
Jl{ 0q7b appropriation account 拨款帐目
nI*.(+h Appropriation Bill 拨款法案
<fUo@]Lv
appropriation-in-aid system 补助拨款办法
io4<HN approved assets 核准资产
Cyg2o<O@ approved basket stock 认可一篮子证券
) E^S+ps approved budget 核准预算
V`I4 "}M1 approved charitable donation 认可慈善捐款
7}kJp%- approved charitable institution 认可慈善机构
! ?g+'OM approved currency 核准货币；认可货币
VQ 9A/DH/ approved estimates 核准预算
FzInIif approved estimates of expenditure 核准开支预算
Vu$m1,/ approved overseas insurer 核准海外保险人
bk0>f approved overseas trust company 核准海外信托公司
r<vMp'u approved pooled investment fund 核准汇集投资基金
CP7dn/ approved provident fund scheme 认可公积金计划
h:aa^a~y i approved provision 核准拨款
b@Oq}^a&o approved redeemable share 核准可赎回股份
E5ce=$o approved regional stock 认可地区性证券
"-Q+!byh approved retirement scheme 认可退休金计划
m!<HZvq?vf approved subordinated loan 核准附属贷款
N'`X:7fN arbitrage 套戥；套汇；套利
'ITq\1z arbitrageur 套戥者；套汇者
)2[)11J9t arbitrary amount 临时款项
_ (N+z. arrangement 措施；安排；协定
47q>
q arrears 欠款
t8^1wA@@V arrears of pay 欠付薪酬
(4YLUN&1O$ arrears of revenue 逾期未收税款；逾期未收的帐项
|+nmOi ,z articles of association 组织章程；组织细则；组织章程细则
N"70 P/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nTy]sPn ascertainment of profit 确定利润
/W N YS "Asia Clear" “亚洲结算系统”
mwAN9<o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g b_Y]U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,X@o@W+L Asian Development Fund [ADF] 亚洲发展基金
=QqH`.3 Asian dollar bond 亚洲美元债券
6<lo0PQ"Z Asian dollar market 亚洲美元市场
x92^0c Mf Asian dollar rate 亚洲美元利率
U{2xgN J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i~';1
.g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f'*-< sSr asked price 沽盘；喊价；索价；卖方报价
!&:=sA assessable income 应评税入息
m}"Hm(,6 assessable loss 应评税亏损
eEZgG=s assessable profit 应评税利润
f$lb.fy5 assessable value 应评税值
0S{23L4C assessed profit 估定利润
?N Mk|+ assessed value 经评估价值
8 .%0JJ .3 assessment 评税；评定；估价；评税单
`!]|lI!GW assessment number 评税编号；估价编号
sYKx 3[ V/ assessment of additional tax 补加税评税
37hdZt., assessment of performance 业绩评估；实绩评价
;(i6 X) Assessor 评税主任
+mocSx[ asset price bubbles 资产价格泡沫
<M:BN6-yG asset-backed securities 具资产保证的证券
7e"}ojt$ assets accretion 资产增值
8['R D`O assets and liabilities 资产与负债
.+: iAnf assets betterment statement 资产递增表；资产改进表
Q#eMwM# ~ assets lending 实物放款；有抵押贷款
T[\1=h] assets of the company passing on the death 死者去世时转移的公司资产
j9
nw,x$ assets pledged as security for liabilities 用作负债抵押的资产
<%)vl P#@ assets portfolio 资产投资组合
-XBZ1q assets price 资产价格
!5ps,+o assets quality 资产质素
Qq, 2V assets realization 资产变现
b mG`:_ assets refinancing arrangement 资产再集资安排
z
CLaHx! assets securitization 资产证券化
t `o"K assets situated outside Hong Kong 在香港以外地方的资产
$_.t'8F assets stripping 削减资产；拆卖资产
Q#g`D,:o%~ assets value 资产值
8V:;HY# assignee 承让人
<C`bf$ak assignment 转让；转让书；转让契
EFX2>&mWo8 assignment of interest 权益转让
[q9B" @X assignment of letters patent and trade mark 专利证书及商标转让
0*{(R# assignment of property 物业转让；物业转让书
J^7m? mA assignment right 转让权
Dz }i-tw+ assignor 转让人
[ws
_ g,/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&N} "4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ln>!4i+-B) associate member 附属会员
-@> {q/ associated body corporate 相联法人团体
i2<z"v63 associated company 相联公司；联属公司
#T7v ]@K67 associated corporation 相联法团
#
-'A
=j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lod+]* MD 公认会计师公会〔英国〕
m. <_WXH Association of Futures Exchange Brokers 香港期货经纪协会
B!RfPk1B<* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u zZ|0 association of underwriters 承保人组织
Xh"9Bcjf assumption of control 接管
o#qdgZ assurance 担保；保险；转易；转易书
<F9-$_m assurance of interest 权益的转易
x{R440" at 19XX price 按一九ＸＸ年价格计算
? }HK!feU at a discount 按赔价计算；按贴水价格计算；打折扣
j yHa}OT at a premium 按溢价计算；按升水价格计算
S!?T0c?> at call 通知付款；按通知
:;%J m at constant market price 按固定市价计算
BE?]P?r? at constant price 按固定价格计算
pCKP{c=6Q at cost 按成本计算
/2K"M pf8 at current market price 按当时市价计算；按现时市价计算
K6v~!iiK$ at current price 按当时价格计算；按现时价格计算
I5"wa:Z at factor cost 按要素成本计算；按生产要素成本计算
KXt8IMP_"y at money-of-the-day price 按付款当日价格计算
%vmd2}dA at or better 按指定或较佳价位〔买卖指令〕
A?YYR%o%' at par 按面值计算；平价
P+CV4; Xz at sight 见票即付
rNN>tpZ} at the close 按收市盘
8Ths"zwn at the opening 按开市盘
5:@bNNX'j attestation 见证；见证条款
\[G'cE at-the-money option 平价期权
ifn=De3+ attorney 受权人；受托代表人
zhJeTctRz attornment 新拥有人承认书
PD&e6;rj; attributable profit 可归属利润
H oQb.Z attributable share value 可归属股份价值
YIe1AF} Auckland Stock Exchange 奥克兰证券交易所
j7!u;K^c auction 拍卖
A]bb*a1 auctioneer 拍卖商
do" m=y audit 审计；核数
vj?{={Y Audit Commission 审计署
1< !P:@( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!U` 4 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〕
Jn hdZa audit review 帐目审查
971=OEyq* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v obC/m audited account 审计帐目；经审计的帐目
%FjU tB audited annual account 经审计的周年帐目
*BKD5Ew S audited balance sheet 经审计的资产负债表
S#ryEgc] auditor 核数师；核数主任；审计师
HI5NWdfRl auditor's certificate 核数师证明书；审计师证明书
uda+ +^y: auditor's report 核数师报告；审计师报告
Cd'D
~'= Aussie bond 澳元债券
J^8j|%h%e austerity budget 紧缩预算
Dl>tF?= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'aNkU Australia All Ordinaries Index 澳洲所有普通股票指数
- (s0 f Australian Dollar [AUD] 澳元
*f+s Australian Options Market 澳大利亚期权市场
uEgR>X> Australian Securities Commission 澳洲证券事务监察委员会
o)I)I/v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YJ~<p H Australian Stock Exchange 澳大利亚证券交易所
)G48,.
" Austrian Schilling [ATS] 奥地利先令
<)d%c%f'` authentication 认证；鉴证
"~F g-{jM% authority to purchase 委托购买证；委购书
W ^<AUT authorization 认可；核准；授权；授权书
:hICe+2ca authorization by direction 指示授权
"kApGNB authorization by instruction 指令授权
8u*<GbKGI authorization by warrant 令状授权
z83v
J*. authorization of unit trust 单位信托的认可
a?gF;AYk authorized agent 指定代理人
~gX1n9 _n authorized capital 法定资本
a
4?A 5 authorized clerk 出市员
ld(60?z>FH authorized dealer 认可交易商
i9 aR# authorized financial institution 认可财务机构
!Yc:yF authorized fund 认可基金
!gI0"p? authorized fund house 获授权的基金公司；认可基金公司
Ug*B[q/ authorized institution 认可机构
~&~4{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c|<F8 n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hNc8uV{r= authorized insurer 获授权保险人；获认可承保人
CVO_ F=; authorized investment 特准投资项目
xa`xHh{0 authorized person 获授权人
jt oS{B, authorized representative 获授权代表
[P}Bq6;p authorized share capital 法定股本
Yo %U{/e automated quotation system 自动报价系统
t'K +)OK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;"D}"n L 自动交易系统〔香港期货交易所有限公司〕
d- ZUuw automatic adjustment mechanism 自动调整机制
+"84.PZ automatic adjustment system 自动调整系统
45 biy(qa Automatic Clearing House 自动票据交换所
X1w11Z7o automatic exchange rates accumulation system 自动化汇率累集系统
$z!G%PO1% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
HD< $0M| automatic teller machine [ATM] 自动柜员机
n1\$|[^6 autopay 自动转帐
"I56l2dxd available assets 可用资产
>FE8CH!W& available fiscal reserve 现存财政储备
") 8l'^Mq2 available profit 可用利润
|-JG _i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eX\v ;~W* average 平均；平均数；海损
w,P@@Q E average basic salary 平均基本薪金
co,0@.i average consumer expenditure 平均消费开支；一般消费开支
r
(m3"Xu6O average cost 平均成本
3?E7\\/R average cost of land production 增辟土地平均成本
B2r[oT R average daily turnover 平均每日成交额
+kWWx #L# average daily wage rate 平均每日工资率
EUSM4djL average expenditure pattern 平均开支模式
"nr?WcA average growth rate 平均增长率
`:'ciY|%b average net fixed assets 固定资产平均净值
}wo:1v8J average of relatives 相对价格平均数
,? LE5] average price 平均价格
+~=a$xA[C average propensity to consume 平均消费倾向；一般消费倾向
Q7y' 0s average propensity to save 平均储蓄倾向；一般储蓄倾向
'$,yV f average rate 平均率
NioqJG?p average revenue 平均收入；平均收益
h`U-{VIrqi average stock 平均库存；平均存货
7b Ywh 8 average yearly rent 平均年租
R\cx-h* avoidance of double taxation 避免双重课税
R.i ]6H! avoidance of tax 避税
