A:
[RLN;(0n A share Ａ股；甲类股份
K
1 a\b" abatement of tax 减税；减扣免税额
lI *o@wQg ABN AMRO Bank N.V. 荷兰银行
[5G6 VNh= above-the-line expenditure 线上项目支出；经常预算支出
`$,GzS ( above-the-line receipt 线上项目收入；经常预算收入
Tn*9lj4 ABSA Asia Limited 南非联合亚洲有限公司
iOU6V absolute change 绝对数值变更
+av@$} absolute expenditure 实际开支
bwD,YC absolute guideline figure 绝对准则数字
6kpg+{; absolute interest 绝对权益
1 *'HL# absolute order of discharge 绝对破产解除令
X*/ho absolute profit margin 绝对利润幅度
Pv_Jm absolute value 实值；绝对值
oU056 absolutely vested interest 绝对既得权益
>O*IQ[r- absorbed cost 已吸收成本；已分摊成本
j27?w < absorption 吸收；分摊；合并
o4m\~as)Y absorption rate 吸收率；摊配率；分摊率
%E#s\B,w ACB Finance Limited 亚洲商业财务有限公司
sz: g,}~h acceptable form of reciprocity 合理的互惠条件
$ M`hh{ - acceptable rate 适当利率；适当汇率
/67 h&j acceptance agreement 承兑协议
=G7m)! acceptance for honour 参加承兑
nuk*.Su acceptor 承兑人；接受人；受票人
AgS 7J(^&3 acceptor for honour 参加承兑人
=Je[c,&j$? accident insurance 意外保险
2% L L Sa Accident Insurance Association of Hong Kong 香港意外保险公会
g)#W>.Asd accident insurance scheme 意外保险计划
DJ'zz&K accident year basis 意外年度基准
Jm xH"7hTE accommodation 通融；贷款
oB}BU`-l accommodation bill 通融票据；空头票据
yE:+Lo`> accommodation party 汇票代发人
c3 jx+Q
account balance 帐户余额；帐户结余
OGK}EI account book 帐簿
|bTPtrT8 account collected in advance 预收款项
lAb*fafQy account current book 往来帐簿
K#6P}tf account of after-acquired property 事后取得的财产报告
n^Hm;BiE# account of defaulter 拖欠帐目
: r{<zd>; account payable 应付帐款
vB.E3 r= account payee only [A/C payee only] 只可转帐；存入收款人帐户
9s\A\$("l account receivable 应收帐款
y0sR6TY)f account receivable report 应收帐款报表
0z1ifg& account statement 结单；帐单；会计财务报表
[pbo4e,4O account title 帐户名称；会计科目
OLyf8&AU@ accountant's report 会计师报告
$xzAv{ Accountant's Report Rules 会计师报告规则
IpYM;tYw& accounting and auditing procedure 会计与审计程序；会计与核数程序
9IjIIM2y Accounting Arrangements 《会计安排》
eD,.~Y#?= accounting basis 会计基础
X <f8, n accounting by Official Receiver 破产管理署署长呈交的帐目
ur)9x^y Accounting Circular 《会计通告》
l4F%VR4KT accounting class 会计类别
%|auAq&w accounting date 记帐日期；会计结算日期
e7 ^mmm accounting for money 款项核算
nV"~-On Accounting Officer 会计主任
&XIt5<$~R accounting period 会计报告期；会计期
o_Xflz C accounting policy 会计政策；会计方针
'GNK "XA^ accounting practice 会计惯例
arIf'CG6 accounting principle 会计准则
6n,i0W accounting record 会计记录
a z Cf accounting report 会计报告
J l( &!?j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
")S Fi^] Accounting Society of China 中国会计学会
MI/MhkS
? accounting statement 会计报表
00(on28b accounting system 会计制度；会计系统
[4YTDEv% accounting transaction 会计事项；帐务交易
YmL06<Mh accounting treatment 会计处理
;Y 00TGU accounting year 会计年度
9]k @Q_ accretion 增值；添加
9B{k , 1
accrual 应计项目；应累算数目
N-G1h?e4 accrual basis 应计制；权责发生制
c23oCfB> accrual basis accounting 应计制会计；权责发生制会计
L{X _^ accrue 应累算；应计
[)H&'5 +F accrued benefit 应累算利益
|?! ~{ -o accrued charges 应计费用
N4v~;;@(
accrued cumulative preference share dividend 应累算的累积优先股股息
p*< 0" 0 accrued expenses 应累算费用
aRj9E} accrued interest payable 应付利息；应计未付利息
K* %9 )hq accrued interest receivable 应收利息；应计未收利息
*w|:~g accrued right 累算权益
/NLu i@|R accruing profit 应累算的利润
$mu^G t accumulated fiscal reserve 累积财政储备
\K5DOM "# accumulated profit 累积利润；滚存溢利
U_M$#i{_ accumulated reserve 累积储备
=m!- m\B/ accumulation of surplus income 累积收益盈余
pV9IHs} acquired assets 既得资产
Yrb{ByO& acquisition 收购；购置；取得
}u\])I3 acquisition cost 购置成本
xe]y] acquisition expenses 购置费用
y`VyQ WW acquisition of 100% interest 收购全部股权
YJ^ ]
u} acquisition of control 取得控制权
lNz7u:U3 acquisition of fixed assets 购置固定资产
! +a. Ei acquisition of shell “买壳”
Tl%`P_J)-S acquisition price 收购价
%>yG+Od5 Z act of God 天灾
};mA^xO]j acting partner 执事合伙人
.7Dtm<K# active market 买卖活跃的市场；交投畅旺的市场；旺市
"7
4- 4 active partner 积极参与的合伙人
sGi"rg# active trading 交投活跃
9Z|jx y actual circulation 实际流通
p ?*Q- f actual cost 实际成本
n D0K).=Q actual expenditure 实际开支；实际支出
RM]\+BK actual income 实际入息；实际收入；实际收益
<-> { actual market 现货市场
GOj-)i/_ actual price 现货价；实际价格
PxTwPl actual profit 实际利润
)fFb_ U actual quotation 实盘；实际价位；实际报价
?5 +.`L 9H actual year basis 按实际年度计算
GD&uQ`Y5 actuals 实货
p2Z?T}fa}& actuarial investigation 精算调查
-Y1e8H =' actuarial principle 精算原则
%oF}HF. actuarial report 精算师报告
Sj-n;F|=X Actuarial Society of Hong Kong 香港精算学会
FTH|9OP
actuarial valuation 精算师估值
&SIq2>Q A actuary 精算师
/1Qr#OJ(] ad referendum agreement 暂定协议；有待覆核的协定
O%Scjm-^X ad valorem duty 从价税；按值征税
HeK/7IAqp ad valorem duty system 从价税制
ED2a}Tt>Z ad valorem fee 从价费
|Z|-q"Rf ad valorem tariff 从价关税
%r<rcY additional allowance 额外免税额
7P%%p 3 additional amount for unexpired risk 未过期风险的额外款额
QMA% $ additional assessable profit 补加应评税利润
k o5 @qNq additional assessment 补加评税
Hta y-PB } additional commitment 额外承担
_A M*@|p, additional commitment vote 额外承担拨款
\6S7T$$ 1m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dah[:rP,n{ additional dependent parent allowance 供养父母额外免税额
Yw22z #K additional provision 额外拨款
<m!h&_eg additional stamp duty 附加印花税
8/DS:uM additional tax 补加税罚款；补加税款
jPC[_g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~9?cn adjudged bankrupt 被裁定破产
)bA;?i adjudicated bankrupt 裁定破产人
a[v0%W ]u adjudication fee 裁定费；评定印花税额手续费；评估契据费
N O2XA\ adjudication of bankruptcy 裁定破产；宣告破产
~{*7"o/ adjudication of insolvency 裁定无力偿还债务
~Xw"} S5 adjusted actual 经调整的实数；调整后的实数
' WMh8) adjusted current assets 经调整的流动资产；调整后的流动资产
]fm'ZY& adjusted figure 经调整的数字；调整后的数额
fs|)l$Rd adjusted liabilities 经调整的负债；调整后的负债
"C ?#SO
B adjusted loss 经调整的亏损；调整后的亏损
< z+t,<3D adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
yTyj'-4 adjusted profit 经调整的利润；调整后的利润
^le<} adjusted surplus 经调整的盈余额；调整后的盈余额
k=2Lo adjusted value 经调整的价值；调整后的价值
LO'**}vm adjustment 调整；修订；理算〔保险〕
,c$,!. r adjustment centre 调剂中心
Q.bXM?V) adjustment lag 调整过程的时间差距；调整时差
DDvh4<Hk adjustment mechanism 调整机制
-Bt k 3 adjustment of loss 亏损调整
ZjT, pOSyb adjustment process 调整过程；调整程序
h,QKd>4:CF adjustment range 调整幅度
XoXM ^*Vk administered exchange rate 受管制汇率
z^KJ*E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)W|w C # administration expenses 行政费用
c@YI;HS_g administration fee 手续费；行政费
4p e'06: administration in bankruptcy 破产管理
K7$x<5 +) administration order 遗产管理令
X#d~zk[r2 administrator 管理人；遗产管理人
.R`5 Qds*l administrator of the estate 遗产管理人
k[0- CB admission of debt 债项承认书
<C RP ^_c admission of proof 接纳债权证明
D@C-5rmq advance 放贷款项；垫付款项；预支款项；预付款项
#1J &7F1 advance account 暂支帐目；预付款帐户
vVj advance compensation 预付补偿金
BMhy =+\ advance from shareholder 股东垫款
CF&NFSti^ advance pending reimbursement 预支以待日后付还
AUeu1(
advanced economy 先进经济体系
M=.:,wRm advancement 预付；预付财产
;sfb 4x4 advances warrant 垫款令
>d~WH@o`G advancing 贷出
Qg^cf <X{i adverse balance 逆差
oV)~@0B&0 adverse exchange 逆汇
N Ih:D bE advertisement addressed to shareholders 在报章刊登的致股东通告
CPgC jtY advice for collection 托收通知书
Z,`iO %W advice of drawing 提款通知书；汇票通知书
b6W2^tr- advice of payment 付款通知
)_a~}
U]=. Advisory Committee [Securities and Futures Commission]
>oea{u 谘询委员会〔证券及期货事务监察委员会〕
l;af~ef)' Advisory Committee on Diversification 经济多元化谘询委员会
_,q) hOI affidavit 誓章；遗产申报誓章
Y;n Z=9Sw affidavit of no receipt 述明无收款的誓章
Kqun^"Df affiliate 联号；联营公司；附属公司
iM2W] affiliated company 附属公司；联号；联营公司
9F6F~::l} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`{,Dy!rL affordability 负担能力
:z}MI u f African Development Bank [AfDB] 非洲开发银行
N03G> fZ after-acquired property 事后取得的财产
Z:ni$7<. after-hours dealing 市后交易
L{:9Cx!F after-tax profit 税后盈利；税后利润；税后溢利
##KBifU" agency agreement 代理协议
.tkT<o-u<J agency expenses 代理机构的开支
lW<PoT agency fee 代理费
m7&O9? X Agency Law 《代理法》
9Kg21- ? agent 代理人；承销人
. 7zK@6i agent of company 公司代理人
"nm FzN agent's fee 代理人费；经纪费
0_k '.5l% aggregate 总计；总数；总体数字
x? ?pBhJH aggregate amount 总款额；总额
}
$uxJB aggregate assets and liabilities 总体资产与负债
k tK_e aggregate at constant price 按固定价格计算的总体数字
lJ+0P2@h* aggregate demand 总需求
9V,!R{kO! aggregate gross position 总持仓量
ng:kA%!
Q aggregate limit 总限额
{x:ZF_wbb aggregate of salaries tax 合计薪俸税
, \X@~ j aggregate performance 总体表现；总体业绩
ub7z A!% aggregate supply 总体供应
iP@ZM =&wz aggregate surplus 总盈余
zR
`EU, aggregate total 整体总额
f} Np/ aggregate value 总值；合计价值
!l _lo`) aggregated basis 合计基准
$jm>: YD aggregated net chargeable income 合计应课税入息实额
p >vn7;s2# aggregation 合并计算；合计；总和
O_cbP59Y. aggregation of incomes of husband and wife 夫妇入息合并计算
e2z h&j aggregation of property 财产的总和
%R z&lh/ agio 差价；贴水
p(PMZVV` 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》
76wc ,+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fR)m%m 《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》
kxp) ; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3ia^\ jw 《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》
UJ0<%^f Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e?`5>& Up 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3=
DNb+D! agreement for a settlement 授产协议
4Y, R-+f agreement for assignment 转让协议
PlF87j ( agreement for sale 售卖协议；买卖协议
W3D c r@Dy agreement for sale and purchase 买卖协议
s"9`s_p`d agreement for the payment of interest 支付利息协议
A
6OGs/:& agreement for the repayment of money 还款协议
_
):d`O e agreement of reinsurance 再保险协议
)'/|) Agricultural Bank of China 中国农业银行
@o#!EfZyE air passenger departure tax 飞机乘客离境税
8~90 3 0>Q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%YSpCI airport tax 机场税
O=v#{ [ alcohol duty 酒精税
!lx TX alienation 让与；让渡；转让
y;t6sM@ alimony 生活费；赡养费
YX=2jI All Ordinaries Index [AOI] 所有普通股指数
#O $ all risks 全险；综合险
j=*l$ RG All Sales Record for Stock Market 《股票市场成交报告》
lY~4'8^ Allied Capital Resources Limited 新联财务有限公司
ymeg r(9&K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9R ;/*$ allocation letter 拨款信件
}Ow >dV ? allocation of fund 分配款项；预留款项
N2oRJ,:B allocation of profit 利润分配；溢利分配
1x @qk L6 allocation warrant 拨款令
S-7'it!1 allotment 分配；配股
B=>RH!& allotment notice 股份配售通知；配股通知
N;A@'
tu8 allotment of shares 股份分配
GwG4LIp allowable 可获宽免；免税的
N=5)fe%{4 allowable business loss 可扣除的营业亏损
KhCzD[tf allowable expenses 可扣税的支出
q(zJ%Gv) allowance 免税额；津贴；备抵；准备金
Z4A!U~ allowance for debts 债项的免税额
0O\SU"bP allowance for depreciation by wear and tear 耗损折旧免税额
:8 jhiB) allowance for funeral expenses 殡殓费的免税额
pl5P2&k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s@z}YH allowance for repairs and outgoings 修葺及支出方面的免税额
?lbH02P{v allowance to debtor 给债务人的津贴
({-GOw46 alteration of capital 资本更改
7_.11$E=H alternate trustee 候补受托人
P 6 ;'Sza amalgamation 合并
[/ !;_b\X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:l2g# * c ambit of charges 征税范围；收费范围
%]gn?`O amended valuation 经修订的估值
qw7@(R'" American Commodities Exchange 美国商品交易所
~6pr0uyO` American Express Bank Limited 美国运通银行
f' <Q.Vh< American Stock Exchange 美国证券交易所
`6[I^qG". amortization 摊销
yfj K2 amount due from banks 存放银行同业的款项
@*0cMO;SpG amount due from banks abroad 存放海外银行同业的款项
R*oXmuOsYA amount due from holding companies 控股公司欠款
_(d.!qGz amount due from local banks 存放本港银行同业的款项
uGwJ K`!~ amount due to banks 银行同业的存款
(x "BR amount due to banks abroad 海外银行同业的存款
n:0}utU4 amount due to holding companies 控股公司存款
(]RM6i 7 amount due to local banks 本港银行同业的存款
2+cNo9f amount due to outport banks 外埠银行同业的存款
/^$UhX9 v amount for note issue 发行纸币的款额
/erN;Oo%< amount of bond 担保契据的款额
Fi. aC;sx amount of consideration 代价款额
<W`#gn 0b6 amount of contribution 供款数额
2 8hHabd| amount of indebtedness 负债款额
WpS 1a440 amount of principal of the loan 贷款本金额
zVi15P$ amount of rates chargeable 应征差饷数额
$B#6tk~u amount of share capital 股本额
Io|X#\K amount of sums assured 承保款额
G/d4f?RU amount of variation 变动幅度
TDg @Tg0 amount of vote 拨款数额
l
akp amount payable 应付款额
& SAH2xR amount receivable 应收款额
Gy,u^lkk: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z2Z q'3* analysis 分析
3;7 q` ancillary risk 附属风险
kF{*(r=.o annual account 周年帐目；周年帐目报表；年度决算；年结
[k[u*5hP|F annual accounting date 年结日期
Aj9Ji"18za annual allowance 每年免税额；年积金；年度津贴；年津
x lsqj`= annual balance 年度余额
/({;0I*!i annual disposable income 每年可动用收入
B/J>9||g annual estimates 周年预算
`k; KBW annual fee 年费
ck jr k annual general meeting 周年大会
\dl ph annual growth rate 年增率；每年增长率
]WUC:6x annual long-term supplement 长期个案每年补助金
>sD4R}\}) annual pensionable emolument 可供计算退休金的年薪
iB1i/l annual report 年报
Kzb`$CGK Annual Report on the Consumer Price Index 《消费物价指数年报》
j J3zF3Id annual return 周年报表；周年申报表；每年报税表格
G~wF nl% Annual Return Rules 《周年报表规则》
"BKeot[""p annual review of consumer prices 每年消费物价回顾
J9%@VZut annual roll-forward basis 逐年延展方式
659v\51 * annual salary 年薪
* U=]@I}J annual statement 年度报表；年度决算表
?-OPX_i_ 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
T#!lPH :&h annuitant 年金受益人
dQgk.k annuity 年金
SQWafD annuity contract 年金合约
s$DrR
annuity on human life 人寿年金
r7] "?# antecedent debt 先前的债项
VW@ x=m ante-dated cheque 倒填日期支票
w %c anticipated expenditure 预期开支
K"<*a"1I anticipated net profit 预期纯利
4'Xgk8) anticipated revenue 预期收入
C+F*690h anti-inflation measure 反通货膨胀措施
I,ci >/+b anti-inflationary stance 反通货膨胀立场
hzY [
G : apparent deficit 表面赤字
Nf9fb? apparent financial solvency 表面偿债能力
.wK1El{bf apparent partner 表面合伙人
k_GP> b\"k application for personal assessment 个人入息课税申请书
2 .Yi ( r application of fund 资金应用
g):]' application to release as liquidator and to destruct the books of accounts and documents
u>. y:> 申请免除清盘人职务及毁灭帐簿与文件
C+K =[ appointed actuary 委任精算师
IeF keE appointed auditor 委任核数师；委任审计师
] c} 91 appointed trustee 委任的受托人
8cm@a*2% appointer 委任人
]M,06P>? apportioned pro rata 按比例分摊
ohc1 ~?3b apportionment 分配；分摊
h4fLl3%H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W W " i apportionment formula 分摊方程式
V/"}k u apportionment of estate duty 遗产税的分摊
jN/C'\Q L appraisal 估价；评估
4p) e}W* appreciable growth 可观增长
Az,-
Cq appreciable impact 显着影响
Y:x/!- appreciable increase 可观增长
GlR~%q-jiQ appreciation 增值；升值
PI|`vC|yy& appreciation against other currencies 相对其他货币升值
6ri#Lw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x:5dC I
appreciation tax 增值税
$zkH|]
zZ appropriation 拨款；拨用；拨付
+=c am/A appropriation account 拨款帐目
;RN8\re Appropriation Bill 拨款法案
Y?Vz(udD
appropriation-in-aid system 补助拨款办法
;?IT)sNY approved assets 核准资产
;vO@m!h}U approved basket stock 认可一篮子证券
LxJ6M/" . approved budget 核准预算
`1p 8C% approved charitable donation 认可慈善捐款
h(xP_Svj> approved charitable institution 认可慈善机构
J(h3]J/Yw approved currency 核准货币；认可货币
s` >H approved estimates 核准预算
;Gm>O7"|@ approved estimates of expenditure 核准开支预算
d,'! .#e approved overseas insurer 核准海外保险人
:%_ q[ }e approved overseas trust company 核准海外信托公司
ValS8V*N1 approved pooled investment fund 核准汇集投资基金
f =_^>>. approved provident fund scheme 认可公积金计划
)&Z>@S^ approved provision 核准拨款
rS~qi}4X approved redeemable share 核准可赎回股份
}. %s
xw approved regional stock 认可地区性证券
+cfziQ$' approved retirement scheme 认可退休金计划
rFXSO=P?Z approved subordinated loan 核准附属贷款
=B5E0x arbitrage 套戥；套汇；套利
mf*Nr0L;J arbitrageur 套戥者；套汇者
Fu0 .~w arbitrary amount 临时款项
Y"> 4Qx4W arrangement 措施；安排；协定
(5Ky6b9v arrears 欠款
."JzDs arrears of pay 欠付薪酬
kfpm=dKL arrears of revenue 逾期未收税款；逾期未收的帐项
|Is'- g! articles of association 组织章程；组织细则；组织章程细则
aR(E7mX Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_Y
YP4lEL ascertainment of profit 确定利润
{'(ej5,6 "Asia Clear" “亚洲结算系统”
>_#)3K1 y8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wr@GN8e` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
q0|Z oP Asian Development Fund [ADF] 亚洲发展基金
ib50LCm Asian dollar bond 亚洲美元债券
A c:\c7M; Asian dollar market 亚洲美元市场
cqg=8$ RB Asian dollar rate 亚洲美元利率
@aB9%An1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G^" H*a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Gm@iV,F%R asked price 沽盘；喊价；索价；卖方报价
xT+
;w [s assessable income 应评税入息
T#e4": A&x assessable loss 应评税亏损
LD@7(?mlU assessable profit 应评税利润
R"Y?iZ ed3 assessable value 应评税值
q6)p*}- assessed profit 估定利润
{_ 6t4h} assessed value 经评估价值
iQj2UTds3 assessment 评税；评定；估价；评税单
vcO sq#UW assessment number 评税编号；估价编号
rIp'vy S\p assessment of additional tax 补加税评税
;zm
ks] assessment of performance 业绩评估；实绩评价
:xN 8R^( Assessor 评税主任
.q0AoM asset price bubbles 资产价格泡沫
P7Z<0Dt\} asset-backed securities 具资产保证的证券
Bb_}YU2# assets accretion 资产增值
^(m0M$Wk* assets and liabilities 资产与负债
YZ{jP?x assets betterment statement 资产递增表；资产改进表
z q O$ assets lending 实物放款；有抵押贷款
^OjvL6 A/p assets of the company passing on the death 死者去世时转移的公司资产
b7qnO jC assets pledged as security for liabilities 用作负债抵押的资产
MyM+C} assets portfolio 资产投资组合
Ku &*`dME assets price 资产价格
J2Y 3e r assets quality 资产质素
<q1'Li)_R assets realization 资产变现
&V FjH W assets refinancing arrangement 资产再集资安排
q'fPNQg assets securitization 资产证券化
Yg| l?d" assets situated outside Hong Kong 在香港以外地方的资产
j`+0.Zlq assets stripping 削减资产；拆卖资产
"h`54 }0 assets value 资产值
$ #t|(\ assignee 承让人
7rJ9
}/<I assignment 转让；转让书；转让契
5@CpP-W# assignment of interest 权益转让
JgxA^>|9; assignment of letters patent and trade mark 专利证书及商标转让
&,_?>.\[< assignment of property 物业转让；物业转让书
t{[gK V-b assignment right 转让权
o9~h%& assignor 转让人
ZtKQ]jV&@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
PGMv(}%; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Sn+FV+ D associate member 附属会员
olHH9R9: associated body corporate 相联法人团体
rSzQUn< associated company 相联公司；联属公司
5_PWGaQa associated corporation 相联法团
= ]WW'~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d~vTD| Et 公认会计师公会〔英国〕
91U^o 8y Association of Futures Exchange Brokers 香港期货经纪协会
v hR twi Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u~
Vs wXc4 association of underwriters 承保人组织
;K>{_ k f assumption of control 接管
(0X,Qwx assurance 担保；保险；转易；转易书
8H&_, ; assurance of interest 权益的转易
|K'Gw}fX/ at 19XX price 按一九ＸＸ年价格计算
xcAF
at a discount 按赔价计算；按贴水价格计算；打折扣
C,9)V5!tP2 at a premium 按溢价计算；按升水价格计算
&S9f#Ui at call 通知付款；按通知
QQ5 lW at constant market price 按固定市价计算
9"[!EKW at constant price 按固定价格计算
FLi(#9 at cost 按成本计算
}g%KvYB_ at current market price 按当时市价计算；按现时市价计算
C+X)">/+L at current price 按当时价格计算；按现时价格计算
N)9pz?*V at factor cost 按要素成本计算；按生产要素成本计算
9k714bnMLX at money-of-the-day price 按付款当日价格计算
Fl8w7LcF7 at or better 按指定或较佳价位〔买卖指令〕
E \
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N8Rm}) at sight 见票即付
}<6 oFUZ at the close 按收市盘
oV%(
37W9= at the opening 按开市盘
D{ Hh#x8Y attestation 见证；见证条款
\f8P`oET~ at-the-money option 平价期权
e {^:/WcYB attorney 受权人；受托代表人
N*_/@qM> a attornment 新拥有人承认书
/%N31 attributable profit 可归属利润
V%X:1 8j attributable share value 可归属股份价值
T#MA#H2 Auckland Stock Exchange 奥克兰证券交易所
\O8Y3|< auction 拍卖
NqQM! B] auctioneer 拍卖商
B FzcoBu- audit 审计；核数
:t2 9`x Audit Commission 审计署
t(Q&H!~e
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%igFHh? 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〕
*" |VNnB audit review 帐目审查
.g6PrhzFbk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
icKg7-$N audited account 审计帐目；经审计的帐目
CT$& zEIm audited annual account 经审计的周年帐目
2<46jJYL' audited balance sheet 经审计的资产负债表
? .rH;:9To auditor 核数师；核数主任；审计师
~8KF<2c auditor's certificate 核数师证明书；审计师证明书
rX|y/0)F auditor's report 核数师报告；审计师报告
>?\v@ Aussie bond 澳元债券
3/A!_Uc ( austerity budget 紧缩预算
fD3jwPL Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7G<KrKal Australia All Ordinaries Index 澳洲所有普通股票指数
~x4{P;y Australian Dollar [AUD] 澳元
4 ~MJ4: Australian Options Market 澳大利亚期权市场
7/p J6> Australian Securities Commission 澳洲证券事务监察委员会
%2rHvF= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1_33;gP Australian Stock Exchange 澳大利亚证券交易所
.N zW @| Austrian Schilling [ATS] 奥地利先令
L&!g33J&
authentication 认证；鉴证
2yEO=SN,( authority to purchase 委托购买证；委购书
zA kc 67: authorization 认可；核准；授权；授权书
.pB8=_e: authorization by direction 指示授权
a=:{{\1o authorization by instruction 指令授权
?d>P+). authorization by warrant 令状授权
xzMeKC ` authorization of unit trust 单位信托的认可
\GbHS*\+ authorized agent 指定代理人
Q}=W>|aE. authorized capital 法定资本
^.Ih,@N6 authorized clerk 出市员
r {/ G\ authorized dealer 认可交易商
= ,>TpE authorized financial institution 认可财务机构
T/Wm S? authorized fund 认可基金
|&0 "N[t authorized fund house 获授权的基金公司；认可基金公司
E.H,1 { authorized institution 认可机构
AihL>a% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9J2q`/6~e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'Tru?y \ authorized insurer 获授权保险人；获认可承保人
=jV%O$Fx authorized investment 特准投资项目
#pDGaqeX authorized person 获授权人
c`$`0} authorized representative 获授权代表
c:@OX[## authorized share capital 法定股本
O%fp;Y{` automated quotation system 自动报价系统
TsFdy{/o* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*Sz{DE1U 自动交易系统〔香港期货交易所有限公司〕
k8 x&aH
automatic adjustment mechanism 自动调整机制
(IWix){ automatic adjustment system 自动调整系统
uJ)=+Exii Automatic Clearing House 自动票据交换所
} n2-*{)x automatic exchange rates accumulation system 自动化汇率累集系统
].<sAmL^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?2;n=&ZM automatic teller machine [ATM] 自动柜员机
) - 6s7 autopay 自动转帐
^pQo `T6 available assets 可用资产
5|~r{w)9 available fiscal reserve 现存财政储备
yhkQFB%gv available profit 可用利润
V M\Z<}C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"k6IV&0
3x average 平均；平均数；海损
io+7{B=u$ average basic salary 平均基本薪金
-t~B@% average consumer expenditure 平均消费开支；一般消费开支
WRcF E< average cost 平均成本
LA=>g/+i.X average cost of land production 增辟土地平均成本
|B{$URu average daily turnover 平均每日成交额
,~j$rs`Z average daily wage rate 平均每日工资率
l 5 y#i7 q average expenditure pattern 平均开支模式
|jaY[_ .@ average growth rate 平均增长率
A_(+r average net fixed assets 固定资产平均净值
>NOYa3 average of relatives 相对价格平均数
ndCS<ojcBP average price 平均价格
7 NB"oU^h% average propensity to consume 平均消费倾向；一般消费倾向
SAll9W4 average propensity to save 平均储蓄倾向；一般储蓄倾向
d a?th average rate 平均率
0)`lx9&h average revenue 平均收入；平均收益
7 6i
rb!- average stock 平均库存；平均存货
$m: a-.I average yearly rent 平均年租
a] wcA avoidance of double taxation 避免双重课税
|nH0~P#! avoidance of tax 避税
