A:
Jk`l{N A share Ａ股；甲类股份
u f<%!=e abatement of tax 减税；减扣免税额
m=COF$< ABN AMRO Bank N.V. 荷兰银行
3qu?qD above-the-line expenditure 线上项目支出；经常预算支出
0S+$l above-the-line receipt 线上项目收入；经常预算收入
}9 B}, ABSA Asia Limited 南非联合亚洲有限公司
dEkS T[Y3 absolute change 绝对数值变更
Ed;!A(64r absolute expenditure 实际开支
gyy}-^`F absolute guideline figure 绝对准则数字
9' H\- absolute interest 绝对权益
W:WRG8 (F absolute order of discharge 绝对破产解除令
J^DyhCs absolute profit margin 绝对利润幅度
A? jaS9 &) absolute value 实值；绝对值
:.BjJ2[S absolutely vested interest 绝对既得权益
pE +:tMH; absorbed cost 已吸收成本；已分摊成本
H,E Z%
Gl absorption 吸收；分摊；合并
d6m&n j absorption rate 吸收率；摊配率；分摊率
??#EG{{ ACB Finance Limited 亚洲商业财务有限公司
;*nzb!u\\ acceptable form of reciprocity 合理的互惠条件
DH$ Nz acceptable rate 适当利率；适当汇率
K'Wv$[~Dc acceptance agreement 承兑协议
;sUvY* Bcm acceptance for honour 参加承兑
c w0 @Z0 acceptor 承兑人；接受人；受票人
#jxPh! %9 acceptor for honour 参加承兑人
p}I\H
^"8+ accident insurance 意外保险
x6\VIP"9L Accident Insurance Association of Hong Kong 香港意外保险公会
v13\y^t accident insurance scheme 意外保险计划
4 u0?[v[Hu accident year basis 意外年度基准
6_rgRo& accommodation 通融；贷款
{fEb > accommodation bill 通融票据；空头票据
j ~+(#| accommodation party 汇票代发人
@kT@IQkri account balance 帐户余额；帐户结余
i-WP#\s account book 帐簿
vz: VegS account collected in advance 预收款项
(VC Jn<@@ account current book 往来帐簿
0[uOKFgE account of after-acquired property 事后取得的财产报告
9&kPcFX B account of defaulter 拖欠帐目
8W Qc8 account payable 应付帐款
pfl^GgP# account payee only [A/C payee only] 只可转帐；存入收款人帐户
XfIsf9 account receivable 应收帐款
hC X/k<}I account receivable report 应收帐款报表
?m VSc/ account statement 结单；帐单；会计财务报表
G f~^ Xv!T account title 帐户名称；会计科目
o?= &kx accountant's report 会计师报告
Jfv'M<I Accountant's Report Rules 会计师报告规则
M xd7X<\$ accounting and auditing procedure 会计与审计程序；会计与核数程序
+>Y]1IlI Accounting Arrangements 《会计安排》
x=\W TC accounting basis 会计基础
hSps9*y accounting by Official Receiver 破产管理署署长呈交的帐目
0;w 4W JJ Accounting Circular 《会计通告》
siV]NI ':| accounting class 会计类别
sQr M"i0Y> accounting date 记帐日期；会计结算日期
PF)s> accounting for money 款项核算
7''iT{-[p Accounting Officer 会计主任
wYS r.T8Q accounting period 会计报告期；会计期
BG 4TUt accounting policy 会计政策；会计方针
l \m7~ accounting practice 会计惯例
YiL^KK accounting principle 会计准则
Kj?hcG l[ accounting record 会计记录
hv|-`}#0
accounting report 会计报告
ycIcM~ <4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1Z(9<M1!M Accounting Society of China 中国会计学会
w:1U wgcPC accounting statement 会计报表
JnQ@uZb` accounting system 会计制度；会计系统
, a2=OV accounting transaction 会计事项；帐务交易
"N,@J-]/k accounting treatment 会计处理
x A*6Z)Y accounting year 会计年度
AS4oz:B accretion 增值；添加
)T
slI accrual 应计项目；应累算数目
m("KLp8 accrual basis 应计制；权责发生制
9*!*n ~ accrual basis accounting 应计制会计；权责发生制会计
Cnu])R accrue 应累算；应计
,HNk< W accrued benefit 应累算利益
`o O*ORq& accrued charges 应计费用
Ak}`zIo accrued cumulative preference share dividend 应累算的累积优先股股息
N
/;Vg ^Wx accrued expenses 应累算费用
~xJr|_,gp accrued interest payable 应付利息；应计未付利息
AOqL&z accrued interest receivable 应收利息；应计未收利息
fCO<-L9k$ accrued right 累算权益
Lo)T accruing profit 应累算的利润
h ]G vt 5 accumulated fiscal reserve 累积财政储备
egWfKL&iy accumulated profit 累积利润；滚存溢利
G ,`]2'(@ accumulated reserve 累积储备
&g8 Xjx&zj accumulation of surplus income 累积收益盈余
?l |&JgJ$ acquired assets 既得资产
v(uNqX.BC acquisition 收购；购置；取得
4^ 0CHy acquisition cost 购置成本
!,J] 5$M acquisition expenses 购置费用
!"F8jA} acquisition of 100% interest 收购全部股权
urL@SeV+$ acquisition of control 取得控制权
PVQn$-aq1 acquisition of fixed assets 购置固定资产
EyV5FWb58 acquisition of shell “买壳”
e!k4 Ij-] acquisition price 收购价
YQ1rS X3 act of God 天灾
u@Z6)r' acting partner 执事合伙人
G]Im.x3O- active market 买卖活跃的市场；交投畅旺的市场；旺市
tp\d:4~R active partner 积极参与的合伙人
hfvC-f97L active trading 交投活跃
au+:-Khm actual circulation 实际流通
fNrpYR X actual cost 实际成本
Psf{~ (Ii actual expenditure 实际开支；实际支出
fQw= z$ actual income 实际入息；实际收入；实际收益
lm{4x~y$h actual market 现货市场
VEL!-e^X& actual price 现货价；实际价格
@c>MROlrlF actual profit 实际利润
.\
vrBf actual quotation 实盘；实际价位；实际报价
K 'K/}q< actual year basis 按实际年度计算
je>mAQKi\ actuals 实货
G }]'}FUp actuarial investigation 精算调查
QZL,zI]LL actuarial principle 精算原则
j0=H6 Y actuarial report 精算师报告
SK@lr Actuarial Society of Hong Kong 香港精算学会
}n,LvA@[0 actuarial valuation 精算师估值
}h sR} actuary 精算师
=[TXH^.0 ad referendum agreement 暂定协议；有待覆核的协定
kFfNDM#D ad valorem duty 从价税；按值征税
zvv/|z2(r ad valorem duty system 从价税制
x_(K%0+Ca ad valorem fee 从价费
@JJ{\?> ad valorem tariff 从价关税
,s,AkH additional allowance 额外免税额
s`]SK^j0 additional amount for unexpired risk 未过期风险的额外款额
G2=d q additional assessable profit 补加应评税利润
,n UovWN07 additional assessment 补加评税
Q[T)jo,j% additional commitment 额外承担
Yic4|N?u additional commitment vote 额外承担拨款
Gy '/)}}Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|B2>}Y/ additional dependent parent allowance 供养父母额外免税额
=6qSo
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K@"B^f0mU additional stamp duty 附加印花税
83 )m# additional tax 补加税罚款；补加税款
kWC xc0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h6 :|RGF adjudged bankrupt 被裁定破产
M2qor.d adjudicated bankrupt 裁定破产人
P;IM -] adjudication fee 裁定费；评定印花税额手续费；评估契据费
W$gjcsv adjudication of bankruptcy 裁定破产；宣告破产
(|tR>R.Wxg adjudication of insolvency 裁定无力偿还债务
GIS,EwA
adjusted actual 经调整的实数；调整后的实数
_( QW2m?K adjusted current assets 经调整的流动资产；调整后的流动资产
MiMDEe%f% adjusted figure 经调整的数字；调整后的数额
>5 t]Zlb` adjusted liabilities 经调整的负债；调整后的负债
pT:6A [& adjusted loss 经调整的亏损；调整后的亏损
N=@8~{V. 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
3Z}KRsp3 adjusted profit 经调整的利润；调整后的利润
i`w&{WTRQ adjusted surplus 经调整的盈余额；调整后的盈余额
_|CO nm adjusted value 经调整的价值；调整后的价值
HeHo?<>|d adjustment 调整；修订；理算〔保险〕
:?)q"hE adjustment centre 调剂中心
wZj`V_3 adjustment lag 调整过程的时间差距；调整时差
hu ~XFRw15 adjustment mechanism 调整机制
Q 9<i2H adjustment of loss 亏损调整
:v E\r#hJ" adjustment process 调整过程；调整程序
"(p&Oz adjustment range 调整幅度
fz+dOIU3\L administered exchange rate 受管制汇率
) qD V3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6 ziBGU#.- administration expenses 行政费用
fV!~SX6S administration fee 手续费；行政费
- G=doP0 administration in bankruptcy 破产管理
, Mn`kL<F administration order 遗产管理令
%)o;2&aD administrator 管理人；遗产管理人
LP? *RrM administrator of the estate 遗产管理人
z
E\~Oa; admission of debt 债项承认书
VF~kjH2> admission of proof 接纳债权证明
N1l^%Yf J advance 放贷款项；垫付款项；预支款项；预付款项
}~v0o#
I advance account 暂支帐目；预付款帐户
AFWWGz advance compensation 预付补偿金
#0Z%4W Q advance from shareholder 股东垫款
}#Kl6x advance pending reimbursement 预支以待日后付还
:SN/f Y advanced economy 先进经济体系
& (NxkZp! advancement 预付；预付财产
>PUT(yNL advances warrant 垫款令
G~f|Sx advancing 贷出
22E I`}"J adverse balance 逆差
NV\{$*j(|J adverse exchange 逆汇
6MQyr2c advertisement addressed to shareholders 在报章刊登的致股东通告
{YIVi:4q advice for collection 托收通知书
j Oxnf%jl advice of drawing 提款通知书；汇票通知书
I\= &v^] advice of payment 付款通知
9* (uJA Advisory Committee [Securities and Futures Commission]
uA\KbA.c;U 谘询委员会〔证券及期货事务监察委员会〕
I%mGb $ Q Advisory Committee on Diversification 经济多元化谘询委员会
KP
gzB^> affidavit 誓章；遗产申报誓章
jf=90e Jc affidavit of no receipt 述明无收款的誓章
sGGi7 % affiliate 联号；联营公司；附属公司
c u4 |!s`# affiliated company 附属公司；联号；联营公司
Bdib)t[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R`%O=S*] affordability 负担能力
0B P=SCi African Development Bank [AfDB] 非洲开发银行
8~iggwZ~h" after-acquired property 事后取得的财产
PWS5s^WM after-hours dealing 市后交易
uAV-wc after-tax profit 税后盈利；税后利润；税后溢利
D!V*H?;U agency agreement 代理协议
0E^S!A 7 agency expenses 代理机构的开支
|_16IEJ agency fee 代理费
dF+:9iiA m Agency Law 《代理法》
r3 ~YGY agent 代理人；承销人
=^w:G =ymS agent of company 公司代理人
w2V:g$~, agent's fee 代理人费；经纪费
2&2t8.< aggregate 总计；总数；总体数字
3o_@ 3-Y% aggregate amount 总款额；总额
[h0)V(1KR aggregate assets and liabilities 总体资产与负债
n-C FB:L aggregate at constant price 按固定价格计算的总体数字
/,+&O#SX aggregate demand 总需求
cXt]55" aggregate gross position 总持仓量
TcH7!fUj aggregate limit 总限额
}t1 J`+x% aggregate of salaries tax 合计薪俸税
Qt=O iKZ aggregate performance 总体表现；总体业绩
Ka8Bed3 aggregate supply 总体供应
9gETWz(3I aggregate surplus 总盈余
&hIr@Gi@ch aggregate total 整体总额
-8sB \E aggregate value 总值；合计价值
_TVKvRh aggregated basis 合计基准
gV-A+;u aggregated net chargeable income 合计应课税入息实额
Yi|Nd ; aggregation 合并计算；合计；总和
Az6tu < aggregation of incomes of husband and wife 夫妇入息合并计算
ohPDknHp aggregation of property 财产的总和
bO
}9/ Ay agio 差价；贴水
W;.L N<bx 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]gF[ &QZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*,e `. 《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》
ifadnl26
s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Gp1?drF6 《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》
v<gv e<] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BBj>ML\X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3Sn#
M{wH agreement for a settlement 授产协议
w[/m:R?eX agreement for assignment 转让协议
(q=),3/<pU agreement for sale 售卖协议；买卖协议
ov| pXi<e agreement for sale and purchase 买卖协议
knRs{1}Pw{ agreement for the payment of interest 支付利息协议
^x}k1F3 agreement for the repayment of money 还款协议
:a)` iJnb agreement of reinsurance 再保险协议
W9jxw 4) Agricultural Bank of China 中国农业银行
k 1HCPj air passenger departure tax 飞机乘客离境税
:G f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KOhIk*AC ' airport tax 机场税
R(GL{Dh}L alcohol duty 酒精税
$kY ]HI alienation 让与；让渡；转让
\C"hL(4- alimony 生活费；赡养费
{0\9HI@ All Ordinaries Index [AOI] 所有普通股指数
jR^_1bu
all risks 全险；综合险
1-8 G2e All Sales Record for Stock Market 《股票市场成交报告》
US] I[Y6V Allied Capital Resources Limited 新联财务有限公司
yzyK$WN\[3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-~^sS LrbP allocation letter 拨款信件
g<Y N# allocation of fund 分配款项；预留款项
Jmun^Q /h allocation of profit 利润分配；溢利分配
8 g3?@i allocation warrant 拨款令
D 8)6yPwE allotment 分配；配股
R-1C#R[ allotment notice 股份配售通知；配股通知
Gg5+Ap D allotment of shares 股份分配
> |(L3UA9 allowable 可获宽免；免税的
@ gjA8mL allowable business loss 可扣除的营业亏损
e^or qw/I allowable expenses 可扣税的支出
7~nuFJaTI allowance 免税额；津贴；备抵；准备金
0W]vK$\F* allowance for debts 债项的免税额
x+W,P allowance for depreciation by wear and tear 耗损折旧免税额
&LH S<Nv^: allowance for funeral expenses 殡殓费的免税额
ulNM qz\. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J,t`il T allowance for repairs and outgoings 修葺及支出方面的免税额
Lwkl* allowance to debtor 给债务人的津贴
SF[}s uL alteration of capital 资本更改
:[ll$5E. alternate trustee 候补受托人
S i-Q'*Y= amalgamation 合并
fmv,)UP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*+j r? | ambit of charges 征税范围；收费范围
MD[;Ha amended valuation 经修订的估值
)^j62uv American Commodities Exchange 美国商品交易所
>u i;B$= American Express Bank Limited 美国运通银行
hWRr#03 0 American Stock Exchange 美国证券交易所
Tvd: P^ C amortization 摊销
G/yYIs amount due from banks 存放银行同业的款项
Z8\/Fb amount due from banks abroad 存放海外银行同业的款项
/ q?g py amount due from holding companies 控股公司欠款
Gw +pjSJL` amount due from local banks 存放本港银行同业的款项
B$_-1^L
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!qug^ F amount due to banks abroad 海外银行同业的存款
\?"kT}.. amount due to holding companies 控股公司存款
*fQn!2}=( amount due to local banks 本港银行同业的存款
+RyV"& v amount due to outport banks 外埠银行同业的存款
`':G92}# amount for note issue 发行纸币的款额
OF O,5 amount of bond 担保契据的款额
NwNjB
w%v amount of consideration 代价款额
g\G}b amount of contribution 供款数额
@J<RFgw# amount of indebtedness 负债款额
&L r~x#Wx amount of principal of the loan 贷款本金额
] +T$ D amount of rates chargeable 应征差饷数额
Q Q./! amount of share capital 股本额
f;obK~b[ amount of sums assured 承保款额
4, ?WNPqo amount of variation 变动幅度
O<y65#68Z amount of vote 拨款数额
SL?YU(a amount payable 应付款额
@81N{tg- amount receivable 应收款额
* 5(%'3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) RNB;K~s9 analysis 分析
ma@!"Z8 S
ancillary risk 附属风险
/NQ
P Tr annual account 周年帐目；周年帐目报表；年度决算；年结
t/h, -x annual accounting date 年结日期
UZJ#/x5F annual allowance 每年免税额；年积金；年度津贴；年津
wnHfjF annual balance 年度余额
aA'of>'ib| annual disposable income 每年可动用收入
;e6- * annual estimates 周年预算
__`6 W1 annual fee 年费
5>aK4: S/ annual general meeting 周年大会
de Ci\n annual growth rate 年增率；每年增长率
\hg%J/ annual long-term supplement 长期个案每年补助金
zB'_YwW annual pensionable emolument 可供计算退休金的年薪
yBfX4aH:` annual report 年报
$
U-#woXa Annual Report on the Consumer Price Index 《消费物价指数年报》
W:O p\ annual return 周年报表；周年申报表；每年报税表格
cue aOtD Annual Return Rules 《周年报表规则》
<yw56{w, annual review of consumer prices 每年消费物价回顾
XCyr r 2^ annual roll-forward basis 逐年延展方式
E_Fm5zb?X annual salary 年薪
6bT>x5? annual statement 年度报表；年度决算表
?vQ:z{BO 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
ZNJ<@K- annuitant 年金受益人
OOnhT annuity 年金
zEYQZy w c annuity contract 年金合约
~ "r(PCa@ annuity on human life 人寿年金
nB wDq^ antecedent debt 先前的债项
D+{& zo ante-dated cheque 倒填日期支票
~#7uNH2 anticipated expenditure 预期开支
\6%`)p anticipated net profit 预期纯利
|mT1\O2a anticipated revenue 预期收入
2Mj_wc anti-inflation measure 反通货膨胀措施
>tm4Rg~y anti-inflationary stance 反通货膨胀立场
o,{]<Sm apparent deficit 表面赤字
me$nP}%C& apparent financial solvency 表面偿债能力
wxy@XN"/i+ apparent partner 表面合伙人
a&u!KAQ application for personal assessment 个人入息课税申请书
%uvA3N> application of fund 资金应用
B(Er/\-@U application to release as liquidator and to destruct the books of accounts and documents
' 1X^@]+6 申请免除清盘人职务及毁灭帐簿与文件
,>Dpt < appointed actuary 委任精算师
@ ?bY, appointed auditor 委任核数师；委任审计师
=ba1::18 appointed trustee 委任的受托人
/4KHf3Nr appointer 委任人
&FWz7O>1 apportioned pro rata 按比例分摊
'3xK1Am apportionment 分配；分摊
l YpoS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^#U[v 7y apportionment formula 分摊方程式
se*k56, apportionment of estate duty 遗产税的分摊
v1=N?8Hz1 appraisal 估价；评估
W=Mdh}u_I appreciable growth 可观增长
FSYs1Li_C appreciable impact 显着影响
FIx|4[&>S appreciable increase 可观增长
b(t8TR#- appreciation 增值；升值
WAJ KP" appreciation against other currencies 相对其他货币升值
Q;GcV&f;f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#X2wy$GTG appreciation tax 增值税
+%Z:k appropriation 拨款；拨用；拨付
Y ~@ ( appropriation account 拨款帐目
}yw>d\] f Appropriation Bill 拨款法案
mSGpxZ,IE appropriation-in-aid system 补助拨款办法
*0'< DnGW approved assets 核准资产
3 6t^iV*3 approved basket stock 认可一篮子证券
B_>r|^Vh approved budget 核准预算
* bUOd'vh approved charitable donation 认可慈善捐款
gy xC )br approved charitable institution 认可慈善机构
ua,!kyS approved currency 核准货币；认可货币
#44}Snz approved estimates 核准预算
QwL*A `@ approved estimates of expenditure 核准开支预算
25<qo{ approved overseas insurer 核准海外保险人
M5 ^qc approved overseas trust company 核准海外信托公司
Nw1Bn~yx<R approved pooled investment fund 核准汇集投资基金
z>)lp$ approved provident fund scheme 认可公积金计划
`nY.&YT approved provision 核准拨款
{u4AOM =) approved redeemable share 核准可赎回股份
Y$s4 *)% approved regional stock 认可地区性证券
V!N RBXg approved retirement scheme 认可退休金计划
wLNk XC approved subordinated loan 核准附属贷款
?} lqu7S arbitrage 套戥；套汇；套利
\\3 ?ij:v arbitrageur 套戥者；套汇者
Vq'n$k } arbitrary amount 临时款项
HubK arrangement 措施；安排；协定
NDJP`FI arrears 欠款
t:b}Mo0 arrears of pay 欠付薪酬
aLlHR_ arrears of revenue 逾期未收税款；逾期未收的帐项
@WiTh'w0 articles of association 组织章程；组织细则；组织章程细则
t< " %m)J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&"7+k5O ascertainment of profit 确定利润
$LiBJ~vV< "Asia Clear" “亚洲结算系统”
.yD5 >iBh
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{7%(m|( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G++<r7;x Asian Development Fund [ADF] 亚洲发展基金
J0B*V0'zR Asian dollar bond 亚洲美元债券
n% Oq"`w4 Asian dollar market 亚洲美元市场
Q{CRy-ha Asian dollar rate 亚洲美元利率
uPE Ab2u=" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p{+F{e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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b 4VK asked price 沽盘；喊价；索价；卖方报价
f,ZJFb98 assessable income 应评税入息
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HbIk5 assessable loss 应评税亏损
6C\WX(@4 assessable profit 应评税利润
d x+xs& assessable value 应评税值
(-`PO]e48 assessed profit 估定利润
=`UFg >- assessed value 经评估价值
`ZT/lB` assessment 评税；评定；估价；评税单
JP^\
assessment number 评税编号；估价编号
*E a)b - assessment of additional tax 补加税评税
AQ,"):ofvT assessment of performance 业绩评估；实绩评价
,C|{_4 Assessor 评税主任
&h_Y?5k K asset price bubbles 资产价格泡沫
Wr-I~>D%_ asset-backed securities 具资产保证的证券
X*9-P9x(6 assets accretion 资产增值
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aBN assets and liabilities 资产与负债
n )\(\V7 assets betterment statement 资产递增表；资产改进表
EAy@k zY? assets lending 实物放款；有抵押贷款
;#mm_*L%@ assets of the company passing on the death 死者去世时转移的公司资产
t< `d*M2w assets pledged as security for liabilities 用作负债抵押的资产
F{c8{?: assets portfolio 资产投资组合
M^Tm{`O! assets price 资产价格
q_9 8=fyE6 assets quality 资产质素
xxwbX6^d assets realization 资产变现
FR>[ g`1 assets refinancing arrangement 资产再集资安排
/U-+ClZi@ assets securitization 资产证券化
Cq'{ % assets situated outside Hong Kong 在香港以外地方的资产
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W8r"d K assets value 资产值
bZ^'_OOn assignee 承让人
Rt5pl,Nf assignment 转让；转让书；转让契
vU(fd!V ? assignment of interest 权益转让
v*c"SI=@M= assignment of letters patent and trade mark 专利证书及商标转让
lJ,\^\q assignment of property 物业转让；物业转让书
hT `& Xb assignment right 转让权
B zV97' assignor 转让人
?@kz`BY associate 有联系的人；有关连人士；相联者；合伙人；联系人
I!SIy&=W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xM @s `s|n associate member 附属会员
] 9c{qm}y associated body corporate 相联法人团体
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# associated company 相联公司；联属公司
G~ LQM associated corporation 相联法团
KZa6*,, s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(!qfd
Qq# 公认会计师公会〔英国〕
C6h[L Association of Futures Exchange Brokers 香港期货经纪协会
%LD(S * >7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mn*}U R association of underwriters 承保人组织
PZO.$'L|7 assumption of control 接管
@(+\*]?^& assurance 担保；保险；转易；转易书
\D WKG~r-% assurance of interest 权益的转易
sx]{N at 19XX price 按一九ＸＸ年价格计算
Qvel#*-4 at a discount 按赔价计算；按贴水价格计算；打折扣
J3e'?3w [ at a premium 按溢价计算；按升水价格计算
kD7'BP/# at call 通知付款；按通知
_18Z]XtX at constant market price 按固定市价计算
QpRk5NeLe at constant price 按固定价格计算
H9(UzyN>i at cost 按成本计算
W39J)~D^@ at current market price 按当时市价计算；按现时市价计算
lY2~{Y|4s at current price 按当时价格计算；按现时价格计算
u J ]uz% at factor cost 按要素成本计算；按生产要素成本计算
xxr'g = at money-of-the-day price 按付款当日价格计算
\RRSrPLd- at or better 按指定或较佳价位〔买卖指令〕
pp(?rE$S at par 按面值计算；平价
.J8 gW at sight 见票即付
0AF,} &$ at the close 按收市盘
TBky+]p@ at the opening 按开市盘
=#[t!-@ attestation 见证；见证条款
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3` at-the-money option 平价期权
:$gs7<z{rm attorney 受权人；受托代表人
atw*t1)g attornment 新拥有人承认书
gm =C0Sp? attributable profit 可归属利润
wy{ sS} attributable share value 可归属股份价值
:ln?PT
Auckland Stock Exchange 奥克兰证券交易所
R3.w")6 auction 拍卖
f`_{SU"3 auctioneer 拍卖商
:SWrx MT audit 审计；核数
/-t!)_zvw Audit Commission 审计署
a>9_#_hI Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eVB43]g 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〕
}2:q#}" audit review 帐目审查
dLeos9M: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y7+ n*|H audited account 审计帐目；经审计的帐目
D:?"Rf{) audited annual account 经审计的周年帐目
e@S $[,8 audited balance sheet 经审计的资产负债表
Sw$/Z)1K& auditor 核数师；核数主任；审计师
N l/
fvJ`4 auditor's certificate 核数师证明书；审计师证明书
+$xw0)| auditor's report 核数师报告；审计师报告
7i'clB9! Aussie bond 澳元债券
)s4: &! austerity budget 紧缩预算
cIa`pU,6A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_[i.)8$7 Australia All Ordinaries Index 澳洲所有普通股票指数
dw!Xt@,[g{ Australian Dollar [AUD] 澳元
m AY/ J0_ Australian Options Market 澳大利亚期权市场
>j*0fb!:] Australian Securities Commission 澳洲证券事务监察委员会
Z;BEUtR
c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r dtzz#7 Australian Stock Exchange 澳大利亚证券交易所
~66v.`K! Austrian Schilling [ATS] 奥地利先令
A f!`7l- authentication 认证；鉴证
?^MH:o authority to purchase 委托购买证；委购书
]YfG`0eK< authorization 认可；核准；授权；授权书
Qh6 vH9(D authorization by direction 指示授权
j 9GKz1 authorization by instruction 指令授权
e'c3.sQ|? authorization by warrant 令状授权
'HCR i Z< authorization of unit trust 单位信托的认可
;l<Hen* authorized agent 指定代理人
49 O_A[(d authorized capital 法定资本
L{l}G,j< authorized clerk 出市员
\2#K { authorized dealer 认可交易商
Pn4jI( authorized financial institution 认可财务机构
Z_<NUPE authorized fund 认可基金
+2}Ar<elP authorized fund house 获授权的基金公司；认可基金公司
W( ?J,8> authorized institution 认可机构
2"j&_$#l5X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i,% N# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pgq(y PC authorized insurer 获授权保险人；获认可承保人
2
e#"JZ= authorized investment 特准投资项目
l0qHoM,1Y[ authorized person 获授权人
m=/HUt3(&0 authorized representative 获授权代表
p_e x authorized share capital 法定股本
$uUy p8F automated quotation system 自动报价系统
}H
saJ=1U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RBg2iG$ 8| 自动交易系统〔香港期货交易所有限公司〕
$G9E=wn automatic adjustment mechanism 自动调整机制
d{) =E8wE automatic adjustment system 自动调整系统
X56q ,jCJ{ Automatic Clearing House 自动票据交换所
&gJ @"`r4 automatic exchange rates accumulation system 自动化汇率累集系统
|u$*'EsP Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w)1SZ } automatic teller machine [ATM] 自动柜员机
zlTLp-^Y autopay 自动转帐
SB5qm?pT8< available assets 可用资产
b"`fS`@/MW available fiscal reserve 现存财政储备
H@ty'z ? available profit 可用利润
AW9%E/{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DT6 BFx average 平均；平均数；海损
rM6S%rS average basic salary 平均基本薪金
{{ [ @ X average consumer expenditure 平均消费开支；一般消费开支
pU,\ &3N average cost 平均成本
!=yO72dgLY average cost of land production 增辟土地平均成本
) te_ <W average daily turnover 平均每日成交额
0}'/p N> average daily wage rate 平均每日工资率
Qw F.c28[ average expenditure pattern 平均开支模式
p]Qe5@NT average growth rate 平均增长率
a9_2b}t average net fixed assets 固定资产平均净值
e8egxm average of relatives 相对价格平均数
p)"EenUK average price 平均价格
PJe \ PGh average propensity to consume 平均消费倾向；一般消费倾向
: 0 Y.${h average propensity to save 平均储蓄倾向；一般储蓄倾向
K;s` average rate 平均率
v<g#/X8 average revenue 平均收入；平均收益
V \FlKC average stock 平均库存；平均存货
f`\J%9U _O average yearly rent 平均年租
eecIF0hp avoidance of double taxation 避免双重课税
&9.3-E47* avoidance of tax 避税
