A:
?(PKeq6 A share Ａ股；甲类股份
9z0p5)]n> abatement of tax 减税；减扣免税额
phK/ ABN AMRO Bank N.V. 荷兰银行
d1*<Ll9K above-the-line expenditure 线上项目支出；经常预算支出
ebq4g387X above-the-line receipt 线上项目收入；经常预算收入
nNm`Hfi ABSA Asia Limited 南非联合亚洲有限公司
4W])}C % absolute change 绝对数值变更
qLCR ] _* absolute expenditure 实际开支
N;d] 14| absolute guideline figure 绝对准则数字
u y+pP!< absolute interest 绝对权益
#ABCDi={zA absolute order of discharge 绝对破产解除令
TseGXYH absolute profit margin 绝对利润幅度
~@!bsLSMU absolute value 实值；绝对值
*#2h/ Q. absolutely vested interest 绝对既得权益
92c HwWZ! absorbed cost 已吸收成本；已分摊成本
T+$[eWk"a absorption 吸收；分摊；合并
B[}6-2<>?C absorption rate 吸收率；摊配率；分摊率
H.;Q+A,8^ ACB Finance Limited 亚洲商业财务有限公司
\!(zrfP{( acceptable form of reciprocity 合理的互惠条件
LscG Ts, acceptable rate 适当利率；适当汇率
5s XXM acceptance agreement 承兑协议
lFk R=!?= acceptance for honour 参加承兑
7,MR*TO, acceptor 承兑人；接受人；受票人
s*4dxnS_8 acceptor for honour 参加承兑人
\^LFkp accident insurance 意外保险
<$YlH@;)`a Accident Insurance Association of Hong Kong 香港意外保险公会
Lr+$_ t}r accident insurance scheme 意外保险计划
u ? " Vm accident year basis 意外年度基准
#z(]xI)" accommodation 通融；贷款
6LZCgdS{ accommodation bill 通融票据；空头票据
+mPx 8P&% accommodation party 汇票代发人
-/4P3SG/ account balance 帐户余额；帐户结余
Kq!3wb; account book 帐簿
}b}m3i1 account collected in advance 预收款项
:]"V-1#} account current book 往来帐簿
)+^+s d account of after-acquired property 事后取得的财产报告
bD^o wa account of defaulter 拖欠帐目
TpaInXR account payable 应付帐款
CITc2v3a account payee only [A/C payee only] 只可转帐；存入收款人帐户
<aw[ XFg account receivable 应收帐款
!Cs_F&l"j account receivable report 应收帐款报表
qK+5 NF| account statement 结单；帐单；会计财务报表
Sdo -nt account title 帐户名称；会计科目
Ef\ -VKh accountant's report 会计师报告
hP h-+Hb Accountant's Report Rules 会计师报告规则
\['Cj*e k accounting and auditing procedure 会计与审计程序；会计与核数程序
r% _djUd Accounting Arrangements 《会计安排》
~u{uZ(~ accounting basis 会计基础
SM '|+ d accounting by Official Receiver 破产管理署署长呈交的帐目
0K+ne0I Accounting Circular 《会计通告》
do_[& accounting class 会计类别
3$tdwe$S accounting date 记帐日期；会计结算日期
|)&%A%m accounting for money 款项核算
GyIV
Hby Accounting Officer 会计主任
X vv6~ accounting period 会计报告期；会计期
~[ jQ!tz accounting policy 会计政策；会计方针
|pK !S accounting practice 会计惯例
' QG?nu accounting principle 会计准则
_t$sgz& accounting record 会计记录
1\Xw3prH
accounting report 会计报告
pmM9,6P4@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!1k_PY5) Accounting Society of China 中国会计学会
\zY!qpX< accounting statement 会计报表
w
xH7? tsf accounting system 会计制度；会计系统
4 5e~6", accounting transaction 会计事项；帐务交易
7v kL1IA accounting treatment 会计处理
s%S accounting year 会计年度
Hz~zu{;{J accretion 增值；添加
g-A-kqo9 accrual 应计项目；应累算数目
r$1Qf}J3= accrual basis 应计制；权责发生制
yevPHN"M accrual basis accounting 应计制会计；权责发生制会计
)4OxY[2J accrue 应累算；应计
{=Wg zP accrued benefit 应累算利益
yfSmDPh accrued charges 应计费用
hM{bavd accrued cumulative preference share dividend 应累算的累积优先股股息
NUZl`fu1Z4 accrued expenses 应累算费用
6<]l W accrued interest payable 应付利息；应计未付利息
b-DvW4B accrued interest receivable 应收利息；应计未收利息
M+>u/fldV accrued right 累算权益
3Ul*QN{6 accruing profit 应累算的利润
S!UaH>Rh accumulated fiscal reserve 累积财政储备
&&+H+{_Q accumulated profit 累积利润；滚存溢利
]'}L 1r accumulated reserve 累积储备
)UR7i8]!0 accumulation of surplus income 累积收益盈余
VRMXtQ*1Dm acquired assets 既得资产
E.TAbD&5( acquisition 收购；购置；取得
pb}*\/ s acquisition cost 购置成本
&HW9Jn acquisition expenses 购置费用
KwS@D9bok acquisition of 100% interest 收购全部股权
tc! #wd+u acquisition of control 取得控制权
uYN`:b8 acquisition of fixed assets 购置固定资产
WLT"ji0w2 acquisition of shell “买壳”
l ;W j] acquisition price 收购价
'NmRR]Q9 act of God 天灾
~ a : acting partner 执事合伙人
Oz95 active market 买卖活跃的市场；交投畅旺的市场；旺市
rH-23S active partner 积极参与的合伙人
NOv a'qk active trading 交投活跃
/7kC< actual circulation 实际流通
p'%s=TGwv actual cost 实际成本
WE?5ehEme actual expenditure 实际开支；实际支出
29Ki uP actual income 实际入息；实际收入；实际收益
fex@,I&
actual market 现货市场
[~HN<>L@C actual price 现货价；实际价格
W4S,6( actual profit 实际利润
<YY 1 4p actual quotation 实盘；实际价位；实际报价
>Ry01G]_/h actual year basis 按实际年度计算
$mI Loy
B, actuals 实货
!zo{tI19 actuarial investigation 精算调查
! mHO$bQ" actuarial principle 精算原则
Cr Lrw T actuarial report 精算师报告
3S{ />1Y Actuarial Society of Hong Kong 香港精算学会
GJrG~T actuarial valuation 精算师估值
C _Dn{ actuary 精算师
;+%rw 2Z,B ad referendum agreement 暂定协议；有待覆核的协定
#mF" 1 QW ad valorem duty 从价税；按值征税
K-4PI+qQ\ ad valorem duty system 从价税制
_b 0& !l<
ad valorem fee 从价费
n S=W 1zf ad valorem tariff 从价关税
HfVZ~P P additional allowance 额外免税额
+%'( !A?*` additional amount for unexpired risk 未过期风险的额外款额
Da|z"I
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mt
.sucT additional assessment 补加评税
} 7Uoh(d additional commitment 额外承担
lN@o2QX additional commitment vote 额外承担拨款
^!d3=}:0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iTwm3V
P additional dependent parent allowance 供养父母额外免税额
;pAK_> additional provision 额外拨款
)GpK@R]{ additional stamp duty 附加印花税
d=(mw_-? additional tax 补加税罚款；补加税款
LoV<:|GTI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
occ7zcA adjudged bankrupt 被裁定破产
]Um/FA W adjudicated bankrupt 裁定破产人
jd: 6:Fm adjudication fee 裁定费；评定印花税额手续费；评估契据费
R&&4y 7 adjudication of bankruptcy 裁定破产；宣告破产
A^g(k5M* adjudication of insolvency 裁定无力偿还债务
%EH )&k adjusted actual 经调整的实数；调整后的实数
F5<H m_ \: adjusted current assets 经调整的流动资产；调整后的流动资产
V0@=^Bls adjusted figure 经调整的数字；调整后的数额
e+WNk
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}#fbb td adjusted loss 经调整的亏损；调整后的亏损
]M=&+c>H~ 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
aN?zmkPpov adjusted profit 经调整的利润；调整后的利润
/:
"1 Z]@ adjusted surplus 经调整的盈余额；调整后的盈余额
]Z e1s02( adjusted value 经调整的价值；调整后的价值
:;}P*T*PU adjustment 调整；修订；理算〔保险〕
%J(:ADu] adjustment centre 调剂中心
la!~\wpa adjustment lag 调整过程的时间差距；调整时差
dPlV>IM$z adjustment mechanism 调整机制
T)/eeZ$ adjustment of loss 亏损调整
FP z9N@M%Q adjustment process 调整过程；调整程序
o/E >f_k[ adjustment range 调整幅度
jcOcWB| administered exchange rate 受管制汇率
1} x%%RD_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HJ"GnZp< administration expenses 行政费用
uRvP hkqm administration fee 手续费；行政费
,+k\p5P administration in bankruptcy 破产管理
[y(MCf19 administration order 遗产管理令
@gblW*Zhk administrator 管理人；遗产管理人
L!9 2P{ K administrator of the estate 遗产管理人
%b$>qW\*& admission of debt 债项承认书
)A6<c%d =x admission of proof 接纳债权证明
t.<i:#rj>l advance 放贷款项；垫付款项；预支款项；预付款项
4?kcv59 advance account 暂支帐目；预付款帐户
^#pEPVkY advance compensation 预付补偿金
teR Tu advance from shareholder 股东垫款
XFl 6M~ c advance pending reimbursement 预支以待日后付还
>MZ/| `[M advanced economy 先进经济体系
c 9Mz]1@f advancement 预付；预付财产
7Q 3 k 7 advances warrant 垫款令
Txu/{ M, advancing 贷出
6K^ #?Bn; adverse balance 逆差
Dt@SqX:~Ee adverse exchange 逆汇
Nn6%9PX_) advertisement addressed to shareholders 在报章刊登的致股东通告
kiEa<-] advice for collection 托收通知书
w )f#V s advice of drawing 提款通知书；汇票通知书
:#Wd~~d advice of payment 付款通知
*dQSw)R Advisory Committee [Securities and Futures Commission]
5pX6t 谘询委员会〔证券及期货事务监察委员会〕
f*Hr^b}`8 Advisory Committee on Diversification 经济多元化谘询委员会
z{
dEC % affidavit 誓章；遗产申报誓章
&C}*w2]0S affidavit of no receipt 述明无收款的誓章
=_CzH(=f # affiliate 联号；联营公司；附属公司
x}4q {P5$ affiliated company 附属公司；联号；联营公司
)0`C@um affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hN_]6,<\ affordability 负担能力
X|dlt{Gf
African Development Bank [AfDB] 非洲开发银行
yi[x}ffdE after-acquired property 事后取得的财产
Rq -ZL{LR7 after-hours dealing 市后交易
- "x$ZnHU after-tax profit 税后盈利；税后利润；税后溢利
]W up /o agency agreement 代理协议
W/N7vAx X agency expenses 代理机构的开支
5xiEPh agency fee 代理费
). O)p9 Agency Law 《代理法》
KNl$3nX agent 代理人；承销人
_`X:jj> agent of company 公司代理人
P \I|, agent's fee 代理人费；经纪费
P55fL-vo|} aggregate 总计；总数；总体数字
}>\C{ClI aggregate amount 总款额；总额
kh<2BOV aggregate assets and liabilities 总体资产与负债
ctQ/wrkU aggregate at constant price 按固定价格计算的总体数字
:jf3HG aggregate demand 总需求
&{:-]g\ aggregate gross position 总持仓量
" bG2: aggregate limit 总限额
u8^lB7! e/ aggregate of salaries tax 合计薪俸税
`[ A];] aggregate performance 总体表现；总体业绩
V`5 O{Gg aggregate supply 总体供应
+@ UV?"d aggregate surplus 总盈余
42{~Lhxt aggregate total 整体总额
gY j'(jB aggregate value 总值；合计价值
7zMr:J mV aggregated basis 合计基准
hH.G#-JO aggregated net chargeable income 合计应课税入息实额
BtZ yn7a aggregation 合并计算；合计；总和
GgU/ !@ aggregation of incomes of husband and wife 夫妇入息合并计算
g(g& TO aggregation of property 财产的总和
[g,}gyeS( agio 差价；贴水
\V:^h [ad 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》
*8q.YuZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ZYn? #IQ 《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》
!D6]JPX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
! -bB559Nv 《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》
2wn2.\v M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KvS G; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4i bc agreement for a settlement 授产协议
xw%0>K[ agreement for assignment 转让协议
$b\P|#A agreement for sale 售卖协议；买卖协议
xno\s.H%] agreement for sale and purchase 买卖协议
=1!
'QUc agreement for the payment of interest 支付利息协议
_F{C\} agreement for the repayment of money 还款协议
~&O%N agreement of reinsurance 再保险协议
a*;b^Ze`v Agricultural Bank of China 中国农业银行
V&i;\ 9 air passenger departure tax 飞机乘客离境税
IV-{ve6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U*: !W=XN airport tax 机场税
YIE<pX4Q7) alcohol duty 酒精税
6*?F @D2& alienation 让与；让渡；转让
0(I j%Wi, alimony 生活费；赡养费
J,G
lIv.A All Ordinaries Index [AOI] 所有普通股指数
\v{=gK all risks 全险；综合险
N!3 2 wJ All Sales Record for Stock Market 《股票市场成交报告》
!k%# R4*> Allied Capital Resources Limited 新联财务有限公司
d-m7 } 2c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ivPg9J1S allocation letter 拨款信件
)[ ,A_3E allocation of fund 分配款项；预留款项
l%ZhA=TKQ allocation of profit 利润分配；溢利分配
mmsPLv 6 allocation warrant 拨款令
e )ZUO_Q$ allotment 分配；配股
4 :=]<sc, allotment notice 股份配售通知；配股通知
' yth'[ allotment of shares 股份分配
*I'yH8Fcn allowable 可获宽免；免税的
U.TA^S ]`g allowable business loss 可扣除的营业亏损
+"(jjxJm allowable expenses 可扣税的支出
~
1 pr~ allowance 免税额；津贴；备抵；准备金
Q&&@v4L allowance for debts 债项的免税额
xPgBV~ allowance for depreciation by wear and tear 耗损折旧免税额
bcR_E5x$ allowance for funeral expenses 殡殓费的免税额
{$r[5%L\H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P4?glh q# allowance for repairs and outgoings 修葺及支出方面的免税额
+#By* ;BJ allowance to debtor 给债务人的津贴
eQ"E alteration of capital 资本更改
D0C y^_ alternate trustee 候补受托人
S$3JMFA amalgamation 合并
fh{`Mz,o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HThcn1u~^b ambit of charges 征税范围；收费范围
nm+s{ amended valuation 经修订的估值
V1?]|HTQcT American Commodities Exchange 美国商品交易所
7 |D +Ihy; American Express Bank Limited 美国运通银行
/> Nt[o[r American Stock Exchange 美国证券交易所
*kVV+H<X|b amortization 摊销
&R siVBA amount due from banks 存放银行同业的款项
IAEAhqp amount due from banks abroad 存放海外银行同业的款项
jtc~D L amount due from holding companies 控股公司欠款
I |J/F}@p amount due from local banks 存放本港银行同业的款项
Bf:Q2slqI amount due to banks 银行同业的存款
&?vgP!d&M amount due to banks abroad 海外银行同业的存款
W`&hp6Jq amount due to holding companies 控股公司存款
.KC ++\{HE amount due to local banks 本港银行同业的存款
o. \oA6P_ amount due to outport banks 外埠银行同业的存款
.G^YqJ 4 amount for note issue 发行纸币的款额
J= L5=G7( amount of bond 担保契据的款额
+O5hH8<&b amount of consideration 代价款额
or]IZ2^n amount of contribution 供款数额
Ewm9\qmg amount of indebtedness 负债款额
s 79r@])= amount of principal of the loan 贷款本金额
aoTP [Bp amount of rates chargeable 应征差饷数额
hEk$d.!} amount of share capital 股本额
1U\z5$V amount of sums assured 承保款额
"mN q&$ amount of variation 变动幅度
^t"'rD-I amount of vote 拨款数额
X?$_Sd"G+5 amount payable 应付款额
<t,x RB k amount receivable 应收款额
ZB&6<uw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MfQ!6z E analysis 分析
fAmz4
ancillary risk 附属风险
y==CT Y@ annual account 周年帐目；周年帐目报表；年度决算；年结
Bj~+WwD)QR annual accounting date 年结日期
8E q7Sa annual allowance 每年免税额；年积金；年度津贴；年津
EzIGz[ annual balance 年度余额
" v GW2~*) annual disposable income 每年可动用收入
D-4f.Tq4# annual estimates 周年预算
JLi|Td "1% annual fee 年费
nOz.G" annual general meeting 周年大会
;6 w A" annual growth rate 年增率；每年增长率
qw8Rlws% annual long-term supplement 长期个案每年补助金
n(|^SH4$b annual pensionable emolument 可供计算退休金的年薪
%IRi1EmN8 annual report 年报
]:f%l
mEy Annual Report on the Consumer Price Index 《消费物价指数年报》
\L\b $4$d annual return 周年报表；周年申报表；每年报税表格
HmwT ~ Annual Return Rules 《周年报表规则》
D0q ":WvE annual review of consumer prices 每年消费物价回顾
|I|fMF2K annual roll-forward basis 逐年延展方式
R$Q.sE annual salary 年薪
*,m; annual statement 年度报表；年度决算表
?
qA]w9x Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F>cv<l
=6l annuitant 年金受益人
@K]|K]cby annuity 年金
*:NQ&y*uj annuity contract 年金合约
:lzrgsW annuity on human life 人寿年金
HKr
Mim- antecedent debt 先前的债项
: c[L3rJl ante-dated cheque 倒填日期支票
.6V} 3q$-@ anticipated expenditure 预期开支
_l]fkk[T anticipated net profit 预期纯利
f9\X>zzB2| anticipated revenue 预期收入
hzRYec( anti-inflation measure 反通货膨胀措施
Gbw2E&a anti-inflationary stance 反通货膨胀立场
* H9 8 Du apparent deficit 表面赤字
W];dD$Oqg apparent financial solvency 表面偿债能力
:h V7>
rr apparent partner 表面合伙人
S@Hf
&hJ application for personal assessment 个人入息课税申请书
|W\(kb+ application of fund 资金应用
?rup/4| application to release as liquidator and to destruct the books of accounts and documents
3&/I xm: 申请免除清盘人职务及毁灭帐簿与文件
Bw{I;rW{2 appointed actuary 委任精算师
-GgA&dh appointed auditor 委任核数师；委任审计师
S+2(f> Z appointed trustee 委任的受托人
h*Pc=/p appointer 委任人
&f;K}W O apportioned pro rata 按比例分摊
,iq 4Iw apportionment 分配；分摊
# V }IvQl| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ki~1q u: apportionment formula 分摊方程式
yOg+iFTr apportionment of estate duty 遗产税的分摊
\j)E 5b+ appraisal 估价；评估
I9Fr5p-%O appreciable growth 可观增长
9k ~8 appreciable impact 显着影响
~!3r&( appreciable increase 可观增长
PzR[KUK appreciation 增值；升值
PY0j 9$i? appreciation against other currencies 相对其他货币升值
o+9j?|M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[=_jYzD,j| appreciation tax 增值税
6u}</>} appropriation 拨款；拨用；拨付
r)6M!_]AW appropriation account 拨款帐目
B~du-Z22IZ Appropriation Bill 拨款法案
%!L9)(}" appropriation-in-aid system 补助拨款办法
M:6"H%h,W approved assets 核准资产
I0 RvnMw approved basket stock 认可一篮子证券
KK%M~Y+tU' approved budget 核准预算
\B
7tX approved charitable donation 认可慈善捐款
) ];K .zP approved charitable institution 认可慈善机构
5P$4 =z91 approved currency 核准货币；认可货币
0P(!j_2m approved estimates 核准预算
1>& ]R= approved estimates of expenditure 核准开支预算
O,A{3DAe0 approved overseas insurer 核准海外保险人
^Va1f'g approved overseas trust company 核准海外信托公司
H $KTo/ approved pooled investment fund 核准汇集投资基金
F*K_+
?m approved provident fund scheme 认可公积金计划
_\HQvH approved provision 核准拨款
'XBFv9& approved redeemable share 核准可赎回股份
7`hP?a= approved regional stock 认可地区性证券
=6#Eh=7N approved retirement scheme 认可退休金计划
-FCe:iY! A approved subordinated loan 核准附属贷款
\_6/vZ%-B arbitrage 套戥；套汇；套利
-7 (@1@1 arbitrageur 套戥者；套汇者
[ps*uva arbitrary amount 临时款项
jMDY(mwt arrangement 措施；安排；协定
- FlzEZ arrears 欠款
wg]LVW} arrears of pay 欠付薪酬
.eP.& arrears of revenue 逾期未收税款；逾期未收的帐项
g|Fn7] G articles of association 组织章程；组织细则；组织章程细则
Dl8;$~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M { Q;: ascertainment of profit 确定利润
wIBO
^w\J "Asia Clear" “亚洲结算系统”
8Dm%@*B^b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K: Q< CQ2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
iRi-cQVy Asian Development Fund [ADF] 亚洲发展基金
[R7Y}k:9U Asian dollar bond 亚洲美元债券
s&!a Asian dollar market 亚洲美元市场
'-/xyAzS Asian dollar rate 亚洲美元利率
-8rjgB~."/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aCLq k' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mju>>\9 asked price 沽盘；喊价；索价；卖方报价
LRMx<X8 assessable income 应评税入息
:TC@t M~Oy assessable loss 应评税亏损
D+7Rz_= assessable profit 应评税利润
q =qcm`ce assessable value 应评税值
Mzw X>3x assessed profit 估定利润
H ? y,ie#u assessed value 经评估价值
?#YE`] assessment 评税；评定；估价；评税单
CoAv Sw assessment number 评税编号；估价编号
Km6YP !i assessment of additional tax 补加税评税
.Twk {p assessment of performance 业绩评估；实绩评价
R#8L\1l Assessor 评税主任
oD1/{dRzj asset price bubbles 资产价格泡沫
1\rz%E asset-backed securities 具资产保证的证券
_M5|Y@XN- assets accretion 资产增值
3K/MvNI> assets and liabilities 资产与负债
^_5r<{7/ : assets betterment statement 资产递增表；资产改进表
1s@+;QUib assets lending 实物放款；有抵押贷款
3fJc
9| assets of the company passing on the death 死者去世时转移的公司资产
@<]Ekkg assets pledged as security for liabilities 用作负债抵押的资产
h@WhNk7"xa assets portfolio 资产投资组合
?r+- assets price 资产价格
{ Z5nGG assets quality 资产质素
'W,jMju assets realization 资产变现
Y<ql49- X assets refinancing arrangement 资产再集资安排
9
ea\ vZ assets securitization 资产证券化
~B(4q K1G assets situated outside Hong Kong 在香港以外地方的资产
f_Av3 assets stripping 削减资产；拆卖资产
X=8{$: assets value 资产值
bl(RyA gA assignee 承让人
v(D;PS3r
7 assignment 转让；转让书；转让契
YNj`W1 assignment of interest 权益转让
{9aE 5kR assignment of letters patent and trade mark 专利证书及商标转让
"djw>|,N< assignment of property 物业转让；物业转让书
tlp@?(u assignment right 转让权
#7YY<)
xt} assignor 转让人
5vZ^0yFQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
&;sP_ h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ce3YCflt associate member 附属会员
gH7|=W associated body corporate 相联法人团体
5K?IDt7A] associated company 相联公司；联属公司
N;j)k; associated corporation 相联法团
s1=G; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&<U0ZvrsH 公认会计师公会〔英国〕
-FQ 'agf@& Association of Futures Exchange Brokers 香港期货经纪协会
)Z ? Ym.0/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#@~+HC= association of underwriters 承保人组织
B[-v[K 2 assumption of control 接管
*zL}&RUKM assurance 担保；保险；转易；转易书
oVe| M ss6 assurance of interest 权益的转易
Zt.|oYH$ at 19XX price 按一九ＸＸ年价格计算
K_ ~"} at a discount 按赔价计算；按贴水价格计算；打折扣
^ t g<K at a premium 按溢价计算；按升水价格计算
wInh~p at call 通知付款；按通知
%vhnl' at constant market price 按固定市价计算
Z//+Gw<' at constant price 按固定价格计算
)i^<r ;_z at cost 按成本计算
vv+z'(l at current market price 按当时市价计算；按现时市价计算
QR0Q{}wbqU at current price 按当时价格计算；按现时价格计算
0 C6-GKbZ at factor cost 按要素成本计算；按生产要素成本计算
Hi1JLW, at money-of-the-day price 按付款当日价格计算
bPt!yI: at or better 按指定或较佳价位〔买卖指令〕
l
+OFw)8od at par 按面值计算；平价
u=7J /!H7^ at sight 见票即付
7.#F,Ue_0T at the close 按收市盘
R1GEh&U{ at the opening 按开市盘
4 X
|(5q? attestation 见证；见证条款
os={PQRD at-the-money option 平价期权
g($DdKc|g attorney 受权人；受托代表人
}$Tl ?BRpU attornment 新拥有人承认书
W_8wed:b attributable profit 可归属利润
{|:;]T"y attributable share value 可归属股份价值
jesGV<`?l Auckland Stock Exchange 奥克兰证券交易所
Rt!FPoN,y auction 拍卖
s<eb;Z2D auctioneer 拍卖商
[t@Mn audit 审计；核数
Vq? p|wy Audit Commission 审计署
,+xB$e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O-I[igNl 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〕
f;gw"onx8F audit review 帐目审查
T<p !5`B 1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
EYEnN audited account 审计帐目；经审计的帐目
~W+kiTsD? audited annual account 经审计的周年帐目
\2"I; audited balance sheet 经审计的资产负债表
JYd 'Jp8bP auditor 核数师；核数主任；审计师
6ne7]R Y auditor's certificate 核数师证明书；审计师证明书
?!cvf{a auditor's report 核数师报告；审计师报告
9Ujo/3,Ak Aussie bond 澳元债券
[8,yF
D_U austerity budget 紧缩预算
^ ALly2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8'nVwb8I Australia All Ordinaries Index 澳洲所有普通股票指数
`_R Tw5{ Australian Dollar [AUD] 澳元
\$e)*9) Australian Options Market 澳大利亚期权市场
*b/` Ya4 Australian Securities Commission 澳洲证券事务监察委员会
_p&]|~a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ZR]25Y y Australian Stock Exchange 澳大利亚证券交易所
)~] (& Austrian Schilling [ATS] 奥地利先令
NzOo0tz: authentication 认证；鉴证
IS
2^g>T#1 authority to purchase 委托购买证；委购书
Oz`BEy b]{ authorization 认可；核准；授权；授权书
e`T H91@ authorization by direction 指示授权
,\ k(x>oy authorization by instruction 指令授权
4 .= 3M authorization by warrant 令状授权
cy3B({PLy authorization of unit trust 单位信托的认可
S` ;?z authorized agent 指定代理人
X/2 &!O authorized capital 法定资本
> eB\(EP authorized clerk 出市员
U\;6mK)M^J authorized dealer 认可交易商
()+ <)hg}2 authorized financial institution 认可财务机构
^,8)iV0j_ authorized fund 认可基金
J )~L authorized fund house 获授权的基金公司；认可基金公司
bMMh|F authorized institution 认可机构
U`d5vEhT authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
27"%"P. 1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"C SC authorized insurer 获授权保险人；获认可承保人
B$!)YD; authorized investment 特准投资项目
V'T ,4 authorized person 获授权人
7=WT69,& authorized representative 获授权代表
(>GK \=:< authorized share capital 法定股本
`[)YEg s automated quotation system 自动报价系统
FU OI3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b6F4>@gjg 自动交易系统〔香港期货交易所有限公司〕
^1aAjYFn automatic adjustment mechanism 自动调整机制
ReI/]#Us automatic adjustment system 自动调整系统
Hp|_6hO 2 Automatic Clearing House 自动票据交换所
4 G-wd automatic exchange rates accumulation system 自动化汇率累集系统
fhp<oe>D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-VTkG]{`Ir automatic teller machine [ATM] 自动柜员机
#=f?0UTA autopay 自动转帐
> wBJy4: available assets 可用资产
V=V:SlS9 | available fiscal reserve 现存财政储备
M&U j^K1 available profit 可用利润
3]UUG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RUT,Y4 b average 平均；平均数；海损
U,q\em R average basic salary 平均基本薪金
7C ,UDp| average consumer expenditure 平均消费开支；一般消费开支
.wu
xoq average cost 平均成本
w1#gOwA,$ average cost of land production 增辟土地平均成本
?zVL;gVWA average daily turnover 平均每日成交额
f[~L?B;_L average daily wage rate 平均每日工资率
M8Z2Pg\0 average expenditure pattern 平均开支模式
"WK{ >T average growth rate 平均增长率
o=?C&f{ average net fixed assets 固定资产平均净值
5HO9 +i average of relatives 相对价格平均数
h!ZV8yMc average price 平均价格
rKf-+6Na average propensity to consume 平均消费倾向；一般消费倾向
yA(K=?sq average propensity to save 平均储蓄倾向；一般储蓄倾向
kO{s^_qR^c average rate 平均率
/)(#{i* average revenue 平均收入；平均收益
;Tc`}2 average stock 平均库存；平均存货
xs:n\N average yearly rent 平均年租
<**y !2 avoidance of double taxation 避免双重课税
~UjGSO)z} avoidance of tax 避税
