A:
"G?9b A share Ａ股；甲类股份
#1Z7&#R/ abatement of tax 减税；减扣免税额
*v #/Y9} ABN AMRO Bank N.V. 荷兰银行
i+(GNcg2 above-the-line expenditure 线上项目支出；经常预算支出
]rX9MA6 above-the-line receipt 线上项目收入；经常预算收入
K84&sSi ABSA Asia Limited 南非联合亚洲有限公司
o)]FtL:mm absolute change 绝对数值变更
y$ oW! absolute expenditure 实际开支
`bP ?o absolute guideline figure 绝对准则数字
D\rma F+ absolute interest 绝对权益
2cnj@E:5l absolute order of discharge 绝对破产解除令
|4SW[>WT: absolute profit margin 绝对利润幅度
&IQ%\W#aY absolute value 实值；绝对值
fGu!M9qN4 absolutely vested interest 绝对既得权益
9D4-^M:a absorbed cost 已吸收成本；已分摊成本
!= zx absorption 吸收；分摊；合并
*6*-WV6 absorption rate 吸收率；摊配率；分摊率
QUP|FIpZ ACB Finance Limited 亚洲商业财务有限公司
_PB@ kH# acceptable form of reciprocity 合理的互惠条件
o bGWxI%a acceptable rate 适当利率；适当汇率
!$kR ;Q"/ acceptance agreement 承兑协议
jXcN Al acceptance for honour 参加承兑
xdF guV8 acceptor 承兑人；接受人；受票人
, {<Fz % acceptor for honour 参加承兑人
ToU.m M?f^ accident insurance 意外保险
{\We72! Accident Insurance Association of Hong Kong 香港意外保险公会
!t-K<' accident insurance scheme 意外保险计划
vl5){@
accident year basis 意外年度基准
sd!sus|( R accommodation 通融；贷款
H-&3} accommodation bill 通融票据；空头票据
zl)&U=4l accommodation party 汇票代发人
k=uZ=tUft* account balance 帐户余额；帐户结余
s v=^k(d3 account book 帐簿
WN0c %kz= account collected in advance 预收款项
P4%>k6 X account current book 往来帐簿
f-+.;`H)T account of after-acquired property 事后取得的财产报告
)Qr6/c 8} account of defaulter 拖欠帐目
h3 @s2 fK account payable 应付帐款
p {C9`wi) account payee only [A/C payee only] 只可转帐；存入收款人帐户
zD_H yGf account receivable 应收帐款
=~,l4g\ account receivable report 应收帐款报表
1ih* gJPpj account statement 结单；帐单；会计财务报表
OOLe[P3J3 account title 帐户名称；会计科目
5P\N"Yjx' accountant's report 会计师报告
_;G=G5r Accountant's Report Rules 会计师报告规则
iwo $\ accounting and auditing procedure 会计与审计程序；会计与核数程序
~0 7RFR Accounting Arrangements 《会计安排》
22vq=RO7Z accounting basis 会计基础
a|.20w5 accounting by Official Receiver 破产管理署署长呈交的帐目
[$:@X V( Accounting Circular 《会计通告》
Q7k. +2 accounting class 会计类别
QNJ\!+,HV accounting date 记帐日期；会计结算日期
tR O IBq| accounting for money 款项核算
SsRVd^=;x Accounting Officer 会计主任
JN^bo(kb accounting period 会计报告期；会计期
u+DX$#-n!] accounting policy 会计政策；会计方针
j |td,82. accounting practice 会计惯例
5B|,S1b accounting principle 会计准则
\3j)>u,r accounting record 会计记录
3U o]> BG accounting report 会计报告
ZY Kd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(6-y+ LG Accounting Society of China 中国会计学会
Lh!z>IWjOG accounting statement 会计报表
5mIXyg 0: accounting system 会计制度；会计系统
sY^lQN accounting transaction 会计事项；帐务交易
vzy!3Hiw accounting treatment 会计处理
<(uTst accounting year 会计年度
'a_s%{BJXg accretion 增值；添加
,RN|d0dE accrual 应计项目；应累算数目
^H'kH l'F accrual basis 应计制；权责发生制
Mi D accrual basis accounting 应计制会计；权责发生制会计
u*k *yWdr accrue 应累算；应计
=LqL@5Xr accrued benefit 应累算利益
J ";=d4Sd accrued charges 应计费用
aH^{Vv$]M@ accrued cumulative preference share dividend 应累算的累积优先股股息
tQf!|]#J accrued expenses 应累算费用
^Fvr
f`A' accrued interest payable 应付利息；应计未付利息
T^NJ4L4# accrued interest receivable 应收利息；应计未收利息
o'^phlX accrued right 累算权益
Z"N(=B accruing profit 应累算的利润
x _|>n<Z accumulated fiscal reserve 累积财政储备
qOgtGN}k accumulated profit 累积利润；滚存溢利
x /_dW accumulated reserve 累积储备
oVEAlBm^v accumulation of surplus income 累积收益盈余
xXPUrv5zO acquired assets 既得资产
"c Qvd(kug acquisition 收购；购置；取得
v,*Q]r0m acquisition cost 购置成本
tx)OJY acquisition expenses 购置费用
#{~7G%GPY5 acquisition of 100% interest 收购全部股权
MC6)=0:KX acquisition of control 取得控制权
DUo0w f#D^ acquisition of fixed assets 购置固定资产
N*':U^/t4J acquisition of shell “买壳”
j8 8=f#< acquisition price 收购价
3B -NY Ja act of God 天灾
8E
9{
Gf acting partner 执事合伙人
d}VALjXHX! active market 买卖活跃的市场；交投畅旺的市场；旺市
t .L 4%1OF active partner 积极参与的合伙人
DA=qeVBg active trading 交投活跃
&58 { actual circulation 实际流通
I O6MK&R actual cost 实际成本
# A vEH=: actual expenditure 实际开支；实际支出
-[<vYxX:h: actual income 实际入息；实际收入；实际收益
K+-z Y[3 actual market 现货市场
N+hedF@ ZU actual price 现货价；实际价格
*LEu=3lp%> actual profit 实际利润
3F uCW actual quotation 实盘；实际价位；实际报价
_y"a2M actual year basis 按实际年度计算
a>?p.!BM actuals 实货
LhZZc`|7t actuarial investigation 精算调查
-B,c B actuarial principle 精算原则
<oZ(n g@X actuarial report 精算师报告
A$N+9n\ Actuarial Society of Hong Kong 香港精算学会
IuD T=A actuarial valuation 精算师估值
&p )@8HY actuary 精算师
1oB$u!6P ad referendum agreement 暂定协议；有待覆核的协定
qz87iJp& ad valorem duty 从价税；按值征税
+`9yZOaC# ad valorem duty system 从价税制
9D%qXU ad valorem fee 从价费
q$|0)} ad valorem tariff 从价关税
' #KA+? @ additional allowance 额外免税额
7\ f{'KL additional amount for unexpired risk 未过期风险的额外款额
gINwvzW{ additional assessable profit 补加应评税利润
%B0w~[!4} additional assessment 补加评税
|FjBKj additional commitment 额外承担
s9G)Bd 8 additional commitment vote 额外承担拨款
oFb\T iLu additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
& b!vWX1N additional dependent parent allowance 供养父母额外免税额
*^ey]),f54 additional provision 额外拨款
gU u&Vy\ additional stamp duty 附加印花税
'%);%y@v additional tax 补加税罚款；补加税款
dA|Lufy# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{cl C n adjudged bankrupt 被裁定破产
Q|Nzbmwh adjudicated bankrupt 裁定破产人
7
T mK adjudication fee 裁定费；评定印花税额手续费；评估契据费
8V,"I d][ adjudication of bankruptcy 裁定破产；宣告破产
7t`E@dm adjudication of insolvency 裁定无力偿还债务
:| zp8 | adjusted actual 经调整的实数；调整后的实数
~K_ ]N/ > adjusted current assets 经调整的流动资产；调整后的流动资产
,RR ;VKj adjusted figure 经调整的数字；调整后的数额
Oe/73|
>U adjusted liabilities 经调整的负债；调整后的负债
xSx&79Ez<* adjusted loss 经调整的亏损；调整后的亏损
{uEu >D$8 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Z 4\tY^NI adjusted profit 经调整的利润；调整后的利润
+{ S Maq adjusted surplus 经调整的盈余额；调整后的盈余额
%l%=Dkss adjusted value 经调整的价值；调整后的价值
6W] OpM adjustment 调整；修订；理算〔保险〕
7KeXWW/ d adjustment centre 调剂中心
!,Qm adjustment lag 调整过程的时间差距；调整时差
SQKi2\8w adjustment mechanism 调整机制
%7iUlO}}V adjustment of loss 亏损调整
?ISI[hoc adjustment process 调整过程；调整程序
@J kui adjustment range 调整幅度
=!(S<]; administered exchange rate 受管制汇率
5Ws5X_?d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AL(n *, administration expenses 行政费用
eSJAPU(D administration fee 手续费；行政费
-<]\l3E&J administration in bankruptcy 破产管理
Av@& hD\ administration order 遗产管理令
;tXB46 administrator 管理人；遗产管理人
]!]`~ Z/ administrator of the estate 遗产管理人
=7F E/S admission of debt 债项承认书
YomwjKyu P admission of proof 接纳债权证明
~w a%fM advance 放贷款项；垫付款项；预支款项；预付款项
p
. lu4 advance account 暂支帐目；预付款帐户
qK{| Q advance compensation 预付补偿金
?OdV1xB advance from shareholder 股东垫款
b=V)?"e- advance pending reimbursement 预支以待日后付还
CM`x>J advanced economy 先进经济体系
RA#\ x. advancement 预付；预付财产
{bW" ~_6} advances warrant 垫款令
qw6EP C advancing 贷出
UIO6|*ka adverse balance 逆差
7ytm .lU adverse exchange 逆汇
.L~f Fns/ advertisement addressed to shareholders 在报章刊登的致股东通告
n'! - Pv advice for collection 托收通知书
O)Xd3w' advice of drawing 提款通知书；汇票通知书
d]^\w'w$ advice of payment 付款通知
!1D%-=dWX Advisory Committee [Securities and Futures Commission]
FAH[5VD r% 谘询委员会〔证券及期货事务监察委员会〕
"ugX
/r$_ Advisory Committee on Diversification 经济多元化谘询委员会
>oVc5} affidavit 誓章；遗产申报誓章
zC<'fT/rG affidavit of no receipt 述明无收款的誓章
M|1eqR%x-? affiliate 联号；联营公司；附属公司
N5[_a/ affiliated company 附属公司；联号；联营公司
~l;yr
@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zf M<x,XdY affordability 负担能力
( K^YD K African Development Bank [AfDB] 非洲开发银行
m]bL)]Z after-acquired property 事后取得的财产
dVasm<lZ after-hours dealing 市后交易
.a
~s_E after-tax profit 税后盈利；税后利润；税后溢利
0*37D 5jH agency agreement 代理协议
3FGb Q_ agency expenses 代理机构的开支
#k"1wSx16 agency fee 代理费
}".\
4B$n Agency Law 《代理法》
tpN]evp| agent 代理人；承销人
/E=h{| agent of company 公司代理人
jXc5fXO
N agent's fee 代理人费；经纪费
, LCH2r aggregate 总计；总数；总体数字
PpX{+^z-% aggregate amount 总款额；总额
L-^# 02 aggregate assets and liabilities 总体资产与负债
XMjI}SPG aggregate at constant price 按固定价格计算的总体数字
p=:7 atE aggregate demand 总需求
N{?Tm`"" aggregate gross position 总持仓量
I@8+k&nXS aggregate limit 总限额
v]LFZI5 aggregate of salaries tax 合计薪俸税
YR$tPe aggregate performance 总体表现；总体业绩
.d<~a1k aggregate supply 总体供应
P58\+9d_ aggregate surplus 总盈余
s4\SX, aggregate total 整体总额
X7'h@>R aggregate value 总值；合计价值
wxdh?sQ aggregated basis 合计基准
,apd3X%g aggregated net chargeable income 合计应课税入息实额
q$e
T!'x aggregation 合并计算；合计；总和
$K=K?BV[ aggregation of incomes of husband and wife 夫妇入息合并计算
?AqrlR] 5 aggregation of property 财产的总和
BZ]&uD|f
agio 差价；贴水
7AZ5%o Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6Y0/i,d* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?7rmw y\ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
`XQx$I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O[i2A ( 《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》
<) >gg! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|[lxV&SD . 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KUl
Zk^a agreement for a settlement 授产协议
r< d? agreement for assignment 转让协议
$ioaunQKP agreement for sale 售卖协议；买卖协议
TMnT#ypf<5 agreement for sale and purchase 买卖协议
eZa3K3 ^ agreement for the payment of interest 支付利息协议
&4ug3 agreement for the repayment of money 还款协议
(E2lv#[ agreement of reinsurance 再保险协议
}w|=c >'_} Agricultural Bank of China 中国农业银行
AxG?zBTFx air passenger departure tax 飞机乘客离境税
G#_(7X& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:epitpJ airport tax 机场税
v.~Nv@+ kR alcohol duty 酒精税
jgZX ~D alienation 让与；让渡；转让
D@/9+]-, alimony 生活费；赡养费
E
6>1Fm8%V All Ordinaries Index [AOI] 所有普通股指数
g4BwKENM all risks 全险；综合险
oT9XJwqnv All Sales Record for Stock Market 《股票市场成交报告》
C9"f6>i Allied Capital Resources Limited 新联财务有限公司
YyX^lL_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
brp N >\ allocation letter 拨款信件
[A.eVuV;+ allocation of fund 分配款项；预留款项
Rx_,J%0 Fq allocation of profit 利润分配；溢利分配
rm7*l<v6 allocation warrant 拨款令
'tq\<y allotment 分配；配股
g/n"N>L allotment notice 股份配售通知；配股通知
)[^:]}%r allotment of shares 股份分配
bKZAJLnd allowable 可获宽免；免税的
(+]Ig> t allowable business loss 可扣除的营业亏损
<uWJ>sg^ 6 allowable expenses 可扣税的支出
Gc 3PN allowance 免税额；津贴；备抵；准备金
W2X+N acD allowance for debts 债项的免税额
}[hDg6i allowance for depreciation by wear and tear 耗损折旧免税额
DbPBgD>Q allowance for funeral expenses 殡殓费的免税额
A R[M8RA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
YV2pERl allowance for repairs and outgoings 修葺及支出方面的免税额
A61-AwvF8- allowance to debtor 给债务人的津贴
*`\4j*$^ alteration of capital 资本更改
&L[8Mju6 alternate trustee 候补受托人
qZyt>SAx amalgamation 合并
y7}~T!UyfF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$AL|d[[T[ ambit of charges 征税范围；收费范围
IAt+S-q0 amended valuation 经修订的估值
N8/Au=De_ American Commodities Exchange 美国商品交易所
rsq'60 American Express Bank Limited 美国运通银行
H7cRW B American Stock Exchange 美国证券交易所
] BP^.N = amortization 摊销
2yVGE p^ amount due from banks 存放银行同业的款项
[8om9 Z3 amount due from banks abroad 存放海外银行同业的款项
B hhK| U/ amount due from holding companies 控股公司欠款
;r2b@x:<_ amount due from local banks 存放本港银行同业的款项
CM@"lV_ amount due to banks 银行同业的存款
0lJBtk9wn amount due to banks abroad 海外银行同业的存款
N|^!"/ amount due to holding companies 控股公司存款
fu7[8R" { amount due to local banks 本港银行同业的存款
;#Crh}~ amount due to outport banks 外埠银行同业的存款
}gi`?58J6 amount for note issue 发行纸币的款额
@Z1?t%1 amount of bond 担保契据的款额
ua. 6?W) amount of consideration 代价款额
H~1? MAX amount of contribution 供款数额
./5MsHfbxt amount of indebtedness 负债款额
sB*h`vs0T amount of principal of the loan 贷款本金额
[))2u:tbS\ amount of rates chargeable 应征差饷数额
'KW+Rr~tZn amount of share capital 股本额
7u&H*e7 amount of sums assured 承保款额
;*85'WcS amount of variation 变动幅度
hGaYQgGq amount of vote 拨款数额
_tg3 %X] amount payable 应付款额
k?@W/}Iv9 amount receivable 应收款额
OkO@BWL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zfT'!kb,( analysis 分析
qkyX *_} ancillary risk 附属风险
L 5 2z annual account 周年帐目；周年帐目报表；年度决算；年结
,"HpV annual accounting date 年结日期
n
B|C-.F annual allowance 每年免税额；年积金；年度津贴；年津
s*A|9u f5 annual balance 年度余额
jak|LOp annual disposable income 每年可动用收入
h^3Vd K, annual estimates 周年预算
'rcs K annual fee 年费
| Y,X=Ed annual general meeting 周年大会
5E !|on annual growth rate 年增率；每年增长率
a 6K$omu annual long-term supplement 长期个案每年补助金
4QN6BZJ5 annual pensionable emolument 可供计算退休金的年薪
C J}4V! ;| annual report 年报
=*O9)$b Annual Report on the Consumer Price Index 《消费物价指数年报》
70 D Q/b annual return 周年报表；周年申报表；每年报税表格
j(2tbWg9- Annual Return Rules 《周年报表规则》
oU{-B $w annual review of consumer prices 每年消费物价回顾
8i+jFSZ$ annual roll-forward basis 逐年延展方式
hF?\K^tF annual salary 年薪
e1Z;\U$&. annual statement 年度报表；年度决算表
ZB h@%A 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
'XjHB!!hU annuitant 年金受益人
hrtN.4p[ annuity 年金
I[YfF annuity contract 年金合约
)-7( Hv1 annuity on human life 人寿年金
l=.InSuLT antecedent debt 先前的债项
D yV[+P ante-dated cheque 倒填日期支票
,jdKcWy' anticipated expenditure 预期开支
bgx5{!A
anticipated net profit 预期纯利
_M[[o5{ anticipated revenue 预期收入
1,sO =p)Yg anti-inflation measure 反通货膨胀措施
_KlPbyLU anti-inflationary stance 反通货膨胀立场
)Z`viT apparent deficit 表面赤字
ieK'<%dxF apparent financial solvency 表面偿债能力
]&%X(jWyn apparent partner 表面合伙人
pz z`4VS: application for personal assessment 个人入息课税申请书
SZ 1pf#w! application of fund 资金应用
_[6+FdS], application to release as liquidator and to destruct the books of accounts and documents
FV<^q|K/(] 申请免除清盘人职务及毁灭帐簿与文件
'G
By^hj? appointed actuary 委任精算师
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t xY appointed auditor 委任核数师；委任审计师
i2 Iu 2 appointed trustee 委任的受托人
S &g - appointer 委任人
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oG\)!O apportioned pro rata 按比例分摊
3 jQ$72_ apportionment 分配；分摊
Tlv|To Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MZ#2WP)F apportionment formula 分摊方程式
t3kh]2t apportionment of estate duty 遗产税的分摊
|x~ei_x7.p appraisal 估价；评估
LB 5EGw appreciable growth 可观增长
b+fy&rk@- appreciable impact 显着影响
>Sl:Z ,g ; appreciable increase 可观增长
Sv[_BP\^h appreciation 增值；升值
~ 8qFM appreciation against other currencies 相对其他货币升值
7.=s1~p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"B{xC}Tw appreciation tax 增值税
z K]%qv] appropriation 拨款；拨用；拨付
+vY`?k` appropriation account 拨款帐目
jYssz4)tp Appropriation Bill 拨款法案
QrRCsy70 appropriation-in-aid system 补助拨款办法
(i nwKRH approved assets 核准资产
b8xfV{3 L approved basket stock 认可一篮子证券
nT6iS}h approved budget 核准预算
dXy"yQ>{ approved charitable donation 认可慈善捐款
&ppZRdq] approved charitable institution 认可慈善机构
Vam8NnZ|r approved currency 核准货币；认可货币
0Nzv@g{3 approved estimates 核准预算
o ML
K!]a approved estimates of expenditure 核准开支预算
?J1&,'& approved overseas insurer 核准海外保险人
Le+8s LE`Y approved overseas trust company 核准海外信托公司
+]2~@=<@ approved pooled investment fund 核准汇集投资基金
GAe_Z( T approved provident fund scheme 认可公积金计划
4 zvU"np approved provision 核准拨款
F;l<>|vG approved redeemable share 核准可赎回股份
H< 3b+Sg approved regional stock 认可地区性证券
k{$"-3ed approved retirement scheme 认可退休金计划
Z)>a6s$ih< approved subordinated loan 核准附属贷款
#pxet arbitrage 套戥；套汇；套利
#hiDZ>nr arbitrageur 套戥者；套汇者
;C@^wI arbitrary amount 临时款项
.ceU @^ arrangement 措施；安排；协定
M> l+[U arrears 欠款
jT_Tx\k arrears of pay 欠付薪酬
yru}f;1 arrears of revenue 逾期未收税款；逾期未收的帐项
fpC@3 itI articles of association 组织章程；组织细则；组织章程细则
v8M#%QoA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m(Xr 5hw:6 ascertainment of profit 确定利润
&_T jRj" "Asia Clear" “亚洲结算系统”
Q#AHEm{9;s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M(gWd8 ?# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)Syf5I Asian Development Fund [ADF] 亚洲发展基金
iK23`@&% _ Asian dollar bond 亚洲美元债券
Lr]Hvd Asian dollar market 亚洲美元市场
Jywz27j Asian dollar rate 亚洲美元利率
\^Q)`Lqp:g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Z#t.wWSq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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bgL asked price 沽盘；喊价；索价；卖方报价
Hm[!R:HW,S assessable income 应评税入息
3^Q U4 assessable loss 应评税亏损
1T^L) %&p_ assessable profit 应评税利润
" ~hj B assessable value 应评税值
gG? *Fi assessed profit 估定利润
O r~6t}f assessed value 经评估价值
: l[Q assessment 评税；评定；估价；评税单
U-N/Z \QD assessment number 评税编号；估价编号
b-gVRf#F assessment of additional tax 补加税评税
2n,73$ s assessment of performance 业绩评估；实绩评价
833t0Ml1A/ Assessor 评税主任
mqxy(zS] asset price bubbles 资产价格泡沫
W- B[_ asset-backed securities 具资产保证的证券
sX? 7`n1U assets accretion 资产增值
UjK&`a ;V assets and liabilities 资产与负债
^d=@RTyo/ assets betterment statement 资产递增表；资产改进表
Jm^jz assets lending 实物放款；有抵押贷款
nf^k3QS\ assets of the company passing on the death 死者去世时转移的公司资产
t| ,E x 7 assets pledged as security for liabilities 用作负债抵押的资产
0X 6o assets portfolio 资产投资组合
qOanu assets price 资产价格
{;~i q assets quality 资产质素
(M?Q9\X assets realization 资产变现
_
q1|\E%`h assets refinancing arrangement 资产再集资安排
+F 6_ P assets securitization 资产证券化
BFRSYwPr assets situated outside Hong Kong 在香港以外地方的资产
"C|l3X' assets stripping 削减资产；拆卖资产
ml/O assets value 资产值
J<O_N~$$* assignee 承让人
DN_C7\CoA assignment 转让；转让书；转让契
SuuS!U+i> assignment of interest 权益转让
RlL,eU$CS assignment of letters patent and trade mark 专利证书及商标转让
f.CI.aozW assignment of property 物业转让；物业转让书
)eyxAg assignment right 转让权
>gl <$LQ?X assignor 转让人
t9l7
% +y associate 有联系的人；有关连人士；相联者；合伙人；联系人
VAzJclB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i`s pM<iR. associate member 附属会员
SZ){1Hu associated body corporate 相联法人团体
pZn%g]nRD associated company 相联公司；联属公司
_ h-X-s Y associated corporation 相联法团
HK.J/Zr Association of Chartered Certified Accountants [ACCA] [United Kingdom]
H!=BjU1Pmg 公认会计师公会〔英国〕
bME3" e{O
Association of Futures Exchange Brokers 香港期货经纪协会
w#b2iE+Bw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}e @-[RJ! association of underwriters 承保人组织
.`RC,R`C assumption of control 接管
%05a>Rf& assurance 担保；保险；转易；转易书
gWPa8q<b assurance of interest 权益的转易
2J;CiEB at 19XX price 按一九ＸＸ年价格计算
+.uk#K0o at a discount 按赔价计算；按贴水价格计算；打折扣
' 1nU[,Wj at a premium 按溢价计算；按升水价格计算
|Q;1;QXd at call 通知付款；按通知
T`;M!-) 2 at constant market price 按固定市价计算
V0(ABi :d at constant price 按固定价格计算
1 \kehCt at cost 按成本计算
xUoY|$f I at current market price 按当时市价计算；按现时市价计算
Sa~C#[V at current price 按当时价格计算；按现时价格计算
Wg& :xff at factor cost 按要素成本计算；按生产要素成本计算
#{1fb%L{i at money-of-the-day price 按付款当日价格计算
.9 QQ]fLs at or better 按指定或较佳价位〔买卖指令〕
)UUe5H6Hd0 at par 按面值计算；平价
r/ f;\w7 at sight 见票即付
z$b!J$A1 at the close 按收市盘
Z;s-t \C at the opening 按开市盘
g&wQ^ attestation 见证；见证条款
v,B\+q/ at-the-money option 平价期权
_Y= yR2O attorney 受权人；受托代表人
dG+xr! attornment 新拥有人承认书
*@^0xz{\z attributable profit 可归属利润
zBfBYhS- attributable share value 可归属股份价值
B8Z66#EQ Auckland Stock Exchange 奥克兰证券交易所
}lVUa{ubf auction 拍卖
E(#2/E6 auctioneer 拍卖商
h='=uj8o5 audit 审计；核数
N R{:4zJT Audit Commission 审计署
4r&~=up] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'~ 0&m]N 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
W
aU_Z/{0 audit review 帐目审查
;;5i'h~?]J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\eCd G x? audited account 审计帐目；经审计的帐目
AJ u . audited annual account 经审计的周年帐目
A\Gw+l<h, audited balance sheet 经审计的资产负债表
RwWQ$Eb_s auditor 核数师；核数主任；审计师
*Y~64FM auditor's certificate 核数师证明书；审计师证明书
Po3W+; @ auditor's report 核数师报告；审计师报告
f_8~b0` Aussie bond 澳元债券
jEI L(0_H austerity budget 紧缩预算
8b!_b2Za Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
WTx;,TNG Australia All Ordinaries Index 澳洲所有普通股票指数
L8Q!6oO=< Australian Dollar [AUD] 澳元
Y`uCDfcQ Australian Options Market 澳大利亚期权市场
(Bz(Ky D[ Australian Securities Commission 澳洲证券事务监察委员会
J ;dFmZOk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u!W00;`L Australian Stock Exchange 澳大利亚证券交易所
iqeGy&F- Austrian Schilling [ATS] 奥地利先令
}p~%GA.=98 authentication 认证；鉴证
&@+; ]t authority to purchase 委托购买证；委购书
) 3 authorization 认可；核准；授权；授权书
@T"385> authorization by direction 指示授权
bv "S( authorization by instruction 指令授权
(n\
cs$ authorization by warrant 令状授权
%<t/xAge
authorization of unit trust 单位信托的认可
4y]*"(sQ; authorized agent 指定代理人
tP-c>|cz authorized capital 法定资本
=_Rd0, authorized clerk 出市员
Tx_ LH"8 authorized dealer 认可交易商
p20N k$. authorized financial institution 认可财务机构
V5+a[ ` ] authorized fund 认可基金
3]acfCacC authorized fund house 获授权的基金公司；认可基金公司
?$Pj[O^hl authorized institution 认可机构
~m7+^c@, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v NIQc "\- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q`hg@uwA{` authorized insurer 获授权保险人；获认可承保人
wlJ1,)n^2 authorized investment 特准投资项目
#A!0KN;GC2 authorized person 获授权人
cf9y0 authorized representative 获授权代表
{;U:0BPI3 authorized share capital 法定股本
O9Aooe4 W= automated quotation system 自动报价系统
\=)h6AG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r +Y1m\ 自动交易系统〔香港期货交易所有限公司〕
x{E[qH_1Fm automatic adjustment mechanism 自动调整机制
ln5On_Wm automatic adjustment system 自动调整系统
^_uzr}LE` Automatic Clearing House 自动票据交换所
=RA6 p automatic exchange rates accumulation system 自动化汇率累集系统
aF:LL>H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XJ"9D#"a> automatic teller machine [ATM] 自动柜员机
V]2Q92 autopay 自动转帐
@p; 4g_F available assets 可用资产
Dts:$PlCk available fiscal reserve 现存财政储备
uw]J m"=w available profit 可用利润
ryN-d%t? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|d K-r average 平均；平均数；海损
PLD! BD average basic salary 平均基本薪金
)8;'fE[p} average consumer expenditure 平均消费开支；一般消费开支
bHCd|4e,2 average cost 平均成本
Vq \6c average cost of land production 增辟土地平均成本
(c"!0v average daily turnover 平均每日成交额
IF=rD- x average daily wage rate 平均每日工资率
N@g+51ye average expenditure pattern 平均开支模式
l-&f81W average growth rate 平均增长率
-nW-I\d% average net fixed assets 固定资产平均净值
i! NGX average of relatives 相对价格平均数
: .<&Y=^ average price 平均价格
L@wnzt average propensity to consume 平均消费倾向；一般消费倾向
\xt! b^d0 average propensity to save 平均储蓄倾向；一般储蓄倾向
'py
k average rate 平均率
#!2gxm;g average revenue 平均收入；平均收益
(w*$~ p average stock 平均库存；平均存货
vd~O:=)4 average yearly rent 平均年租
x{m)I <.: avoidance of double taxation 避免双重课税
4[?Q*f! avoidance of tax 避税
