A:
q9mYhT/I m A share Ａ股；甲类股份
}iF"&b0n" abatement of tax 减税；减扣免税额
>xa k ABN AMRO Bank N.V. 荷兰银行
4zw5?$YWO" above-the-line expenditure 线上项目支出；经常预算支出
%U$PcHOo above-the-line receipt 线上项目收入；经常预算收入
2gC .Z:} ABSA Asia Limited 南非联合亚洲有限公司
tE>hj:p absolute change 绝对数值变更
v\ gCgx=%j absolute expenditure 实际开支
-+#g.1UL/ absolute guideline figure 绝对准则数字
)/1,Ogb%_ absolute interest 绝对权益
Z -BPC|e absolute order of discharge 绝对破产解除令
;q6FdS absolute profit margin 绝对利润幅度
| Y42ZOK0 absolute value 实值；绝对值
#H1ng<QV absolutely vested interest 绝对既得权益
E%E3h1Ua absorbed cost 已吸收成本；已分摊成本
8LouCv(> absorption 吸收；分摊；合并
Axtf,x+lH absorption rate 吸收率；摊配率；分摊率
,0=@cJ ACB Finance Limited 亚洲商业财务有限公司
3" OD " acceptable form of reciprocity 合理的互惠条件
B U^3U x$ acceptable rate 适当利率；适当汇率
,'69RL?-Wg acceptance agreement 承兑协议
u teI[Q acceptance for honour 参加承兑
(&x #VmDL acceptor 承兑人；接受人；受票人
K[( h2& acceptor for honour 参加承兑人
R0v5mD$:G accident insurance 意外保险
z9#iU>@ Accident Insurance Association of Hong Kong 香港意外保险公会
-{A!zTw1w accident insurance scheme 意外保险计划
*0aU(E # accident year basis 意外年度基准
D{!N Tr accommodation 通融；贷款
"77 j(Vs9 accommodation bill 通融票据；空头票据
`1$7. ydQ accommodation party 汇票代发人
R;*3";+v|: account balance 帐户余额；帐户结余
N>$Nw<wV account book 帐簿
t6)w R account collected in advance 预收款项
!pNY`sw} account current book 往来帐簿
ZxR D+` account of after-acquired property 事后取得的财产报告
Kpo{:a account of defaulter 拖欠帐目
[|\JIr=of5 account payable 应付帐款
LOkNDmj account payee only [A/C payee only] 只可转帐；存入收款人帐户
6k=ink-/ account receivable 应收帐款
T"2D<7frbo account receivable report 应收帐款报表
;&Oma`Ec account statement 结单；帐单；会计财务报表
<Eo; CaaF/ account title 帐户名称；会计科目
_e;$Y#`EO accountant's report 会计师报告
z$d/Vz,a Accountant's Report Rules 会计师报告规则
,\FJVS;NeJ accounting and auditing procedure 会计与审计程序；会计与核数程序
5r:SBt|/ Accounting Arrangements 《会计安排》
9 OC!\'
8 accounting basis 会计基础
4?AggqW accounting by Official Receiver 破产管理署署长呈交的帐目
b ]NSCu*)s Accounting Circular 《会计通告》
G^]7!: 0 accounting class 会计类别
#.(6.Li accounting date 记帐日期；会计结算日期
J=gerdIk accounting for money 款项核算
U0+ Hk+ Accounting Officer 会计主任
C>qKKLZ accounting period 会计报告期；会计期
s C9j73 vf accounting policy 会计政策；会计方针
.cQ<F4)!tu accounting practice 会计惯例
tCk;tu!d accounting principle 会计准则
">G|\_ZF accounting record 会计记录
Vc! ;O9dP accounting report 会计报告
'j)xryw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0 .~Pzg Accounting Society of China 中国会计学会
L{)e1 p]q accounting statement 会计报表
!6pOY*> j accounting system 会计制度；会计系统
'y
[eH accounting transaction 会计事项；帐务交易
}wh)I]]U accounting treatment 会计处理
^+JpI*, accounting year 会计年度
}/yhwijg accretion 增值；添加
-
T,;Fr' accrual 应计项目；应累算数目
/h ef3DV5I accrual basis 应计制；权责发生制
(= H%VXQH accrual basis accounting 应计制会计；权责发生制会计
Q`qHzb~ % accrue 应累算；应计
O6^>L0' accrued benefit 应累算利益
l!plw,PYC accrued charges 应计费用
&sp7YkaW accrued cumulative preference share dividend 应累算的累积优先股股息
6BihZ|H04 accrued expenses 应累算费用
X;7gh>Q'4 accrued interest payable 应付利息；应计未付利息
&cSTem
0 accrued interest receivable 应收利息；应计未收利息
`5:Wv b>| accrued right 累算权益
cp0@wC#d accruing profit 应累算的利润
@ N,EoSb : accumulated fiscal reserve 累积财政储备
$#g1Mx{ accumulated profit 累积利润；滚存溢利
<|NP!eMsw8 accumulated reserve 累积储备
4ey m$UWw accumulation of surplus income 累积收益盈余
;[]{O5TB acquired assets 既得资产
BpL,<r, acquisition 收购；购置；取得
t%e}'?#^ acquisition cost 购置成本
2<Tbd"x? acquisition expenses 购置费用
gv}Esps
R acquisition of 100% interest 收购全部股权
z O acquisition of control 取得控制权
)QGj\2I acquisition of fixed assets 购置固定资产
c|lo%[]R! acquisition of shell “买壳”
6uCa iPV acquisition price 收购价
&+\J "V8 act of God 天灾
%X Jv ;| acting partner 执事合伙人
zo-hH8J: active market 买卖活跃的市场；交投畅旺的市场；旺市
!F*7Mif_E active partner 积极参与的合伙人
O+Fu zCWj active trading 交投活跃
7 u!i)<pn actual circulation 实际流通
){|Bh3XV actual cost 实际成本
P {x` eD0 actual expenditure 实际开支；实际支出
GqXnOmk actual income 实际入息；实际收入；实际收益
{H+~4XG actual market 现货市场
)\C: | actual price 现货价；实际价格
J#7\R':}zl actual profit 实际利润
k zqW&`xn? actual quotation 实盘；实际价位；实际报价
;Ft_ Xiq actual year basis 按实际年度计算
/s"mqBXCG actuals 实货
v /{LC4BF actuarial investigation 精算调查
NGIbUH1[ actuarial principle 精算原则
0Ym+10g actuarial report 精算师报告
M=$
qus Actuarial Society of Hong Kong 香港精算学会
Eg&xIyR mm actuarial valuation 精算师估值
-&JUg
o= actuary 精算师
t{# B td ad referendum agreement 暂定协议；有待覆核的协定
#T1py@b0zA ad valorem duty 从价税；按值征税
f 4CS ad valorem duty system 从价税制
1'or[Os3= ad valorem fee 从价费
{.=089`{ ad valorem tariff 从价关税
#~l(t_m{ additional allowance 额外免税额
~Ts^z(v~D2 additional amount for unexpired risk 未过期风险的额外款额
vt@5Hb) additional assessable profit 补加应评税利润
n $RhD93 additional assessment 补加评税
qjQR0M C additional commitment 额外承担
1zwk0={x-% additional commitment vote 额外承担拨款
q}[g/% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W($}G_j[B1 additional dependent parent allowance 供养父母额外免税额
4RCD<7 additional provision 额外拨款
SJb+ :L> additional stamp duty 附加印花税
(- `h8M additional tax 补加税罚款；补加税款
RKoM49W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jC3ta adjudged bankrupt 被裁定破产
EkotVzR5 adjudicated bankrupt 裁定破产人
!s WKi)1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
m2 0:{fld adjudication of bankruptcy 裁定破产；宣告破产
hK F*{,' adjudication of insolvency 裁定无力偿还债务
.?T ,>#R adjusted actual 经调整的实数；调整后的实数
6)i4& adjusted current assets 经调整的流动资产；调整后的流动资产
c++GnQ c. adjusted figure 经调整的数字；调整后的数额
N `-\'h adjusted liabilities 经调整的负债；调整后的负债
7e[3Pu_/X adjusted loss 经调整的亏损；调整后的亏损
"mlVs/nsyG 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
bBwQ1,c$ adjusted profit 经调整的利润；调整后的利润
iV#sMJN9 adjusted surplus 经调整的盈余额；调整后的盈余额
%M8 m 8
) adjusted value 经调整的价值；调整后的价值
{;u Oc{~+ adjustment 调整；修订；理算〔保险〕
5}S~ 8 adjustment centre 调剂中心
+XV7W = adjustment lag 调整过程的时间差距；调整时差
{j$ :9 H adjustment mechanism 调整机制
2P3,\L adjustment of loss 亏损调整
[B<htD& adjustment process 调整过程；调整程序
0c6b_%Rd adjustment range 调整幅度
KE>|,U r administered exchange rate 受管制汇率
v_M-:e3` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xQLVFgd administration expenses 行政费用
@r7ekyO8) administration fee 手续费；行政费
/Kcp9Qx administration in bankruptcy 破产管理
e
]-fb{oVH administration order 遗产管理令
|q0F*\z3
administrator 管理人；遗产管理人
X{cFq W7 administrator of the estate 遗产管理人
D6X0(pU0 admission of debt 债项承认书
8EbJ5wu/%S admission of proof 接纳债权证明
Y:f "Zx advance 放贷款项；垫付款项；预支款项；预付款项
u^2)oL advance account 暂支帐目；预付款帐户
kA c8[Hn advance compensation 预付补偿金
>6yA+?[: advance from shareholder 股东垫款
i7rO 5< advance pending reimbursement 预支以待日后付还
p;#@#>h advanced economy 先进经济体系
\
@XvEx% advancement 预付；预付财产
B^|^hZZ> advances warrant 垫款令
vndD#/lXq advancing 贷出
K
qK?w*Qw adverse balance 逆差
@fz0-vT, adverse exchange 逆汇
7 ) Q>R advertisement addressed to shareholders 在报章刊登的致股东通告
:Vd o.uUa advice for collection 托收通知书
% YgGw:wZ advice of drawing 提款通知书；汇票通知书
:$k] ; advice of payment 付款通知
l!S}gbM Advisory Committee [Securities and Futures Commission]
|q+3X)Y 谘询委员会〔证券及期货事务监察委员会〕
hIBW$ Advisory Committee on Diversification 经济多元化谘询委员会
8d|/^U.w~V affidavit 誓章；遗产申报誓章
D IAHI V< affidavit of no receipt 述明无收款的誓章
fHFy5j0H affiliate 联号；联营公司；附属公司
|| p>O affiliated company 附属公司；联号；联营公司
''p7!V? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
prypo.RI affordability 负担能力
4Ny lc.2mi African Development Bank [AfDB] 非洲开发银行
6KH&-ffd after-acquired property 事后取得的财产
J WB3;,S after-hours dealing 市后交易
AFM Ip^F after-tax profit 税后盈利；税后利润；税后溢利
d d?ZQ:n agency agreement 代理协议
_P].Z8 agency expenses 代理机构的开支
4hl`~&yDf agency fee 代理费
yj<j>JtN Agency Law 《代理法》
mFk6a{+YX agent 代理人；承销人
"UM *(& agent of company 公司代理人
Z'Uc}M 'U agent's fee 代理人费；经纪费
% "yy 8~| aggregate 总计；总数；总体数字
:t)<$dtf[ aggregate amount 总款额；总额
]h3{M Tr/ aggregate assets and liabilities 总体资产与负债
3'*}ZDC aggregate at constant price 按固定价格计算的总体数字
$M:Ru @Du2 aggregate demand 总需求
$u"*n\k> aggregate gross position 总持仓量
^ "D aggregate limit 总限额
;\mTm;]G aggregate of salaries tax 合计薪俸税
%D Q!#Nl* aggregate performance 总体表现；总体业绩
`4Db( ~ aggregate supply 总体供应
A#;T Y:D2 aggregate surplus 总盈余
KkK
! E aggregate total 整体总额
Q[6<Y,}(pd aggregate value 总值；合计价值
5~!&x@ aggregated basis 合计基准
7my 7|s[ aggregated net chargeable income 合计应课税入息实额
Ung K9uB~ aggregation 合并计算；合计；总和
~;AJB aggregation of incomes of husband and wife 夫妇入息合并计算
v)c[-:"z aggregation of property 财产的总和
]y kM h agio 差价；贴水
!C6[m1F Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
KtMD? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V#Pz `D 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(_ TKDx_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
qA;!Pql` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
y+aL5$x6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U L3++bt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c{( 4s6D agreement for a settlement 授产协议
(~U1 X4 agreement for assignment 转让协议
^`*p;&(K\^ agreement for sale 售卖协议；买卖协议
'Dx_ n7&= agreement for sale and purchase 买卖协议
T GuvyY agreement for the payment of interest 支付利息协议
FfS KE agreement for the repayment of money 还款协议
L"x9O'U agreement of reinsurance 再保险协议
1RU+d.&D Agricultural Bank of China 中国农业银行
8GKqPS+
air passenger departure tax 飞机乘客离境税
K0 6 E: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UmNh0nS airport tax 机场税
z~0f[As. alcohol duty 酒精税
< c!I\y alienation 让与；让渡；转让
#J w\pOn alimony 生活费；赡养费
#Zq[.9!q{ All Ordinaries Index [AOI] 所有普通股指数
\X] all risks 全险；综合险
VT:m!<^
All Sales Record for Stock Market 《股票市场成交报告》
b&g`AnYT Allied Capital Resources Limited 新联财务有限公司
^v+7IFn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kf -/rC)> allocation letter 拨款信件
j"Y5j
B` allocation of fund 分配款项；预留款项
D//uwom allocation of profit 利润分配；溢利分配
wM0P#+bA\ allocation warrant 拨款令
L9bIdiB7 allotment 分配；配股
p6*|)}T_% allotment notice 股份配售通知；配股通知
dk@j!-q^ allotment of shares 股份分配
.!2Ac allowable 可获宽免；免税的
o c0z1u allowable business loss 可扣除的营业亏损
LVAnZ'h/| allowable expenses 可扣税的支出
JANP_b:t allowance 免税额；津贴；备抵；准备金
Xxmvg.Nl allowance for debts 债项的免税额
OE8H |?% allowance for depreciation by wear and tear 耗损折旧免税额
nNP{>\x;" allowance for funeral expenses 殡殓费的免税额
_usi~m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<&87aDY z allowance for repairs and outgoings 修葺及支出方面的免税额
j"J[dlm2M allowance to debtor 给债务人的津贴
]/TqPOi: alteration of capital 资本更改
$hgsWa alternate trustee 候补受托人
|$QL>{81 amalgamation 合并
r4wnfy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X)^&5;\` ambit of charges 征税范围；收费范围
.4cOMi G amended valuation 经修订的估值
MU#$tXmnC American Commodities Exchange 美国商品交易所
RI0 +9YJ American Express Bank Limited 美国运通银行
noSBwP| v* American Stock Exchange 美国证券交易所
M]. D27 amortization 摊销
?]Z EK8c amount due from banks 存放银行同业的款项
bA*T1Db,t> amount due from banks abroad 存放海外银行同业的款项
3`^NaQ amount due from holding companies 控股公司欠款
Q V JvuiUh amount due from local banks 存放本港银行同业的款项
f%ynod8 amount due to banks 银行同业的存款
nv-_\M amount due to banks abroad 海外银行同业的存款
*p>1s!i amount due to holding companies 控股公司存款
m
L,El2 amount due to local banks 本港银行同业的存款
:978D0}{p amount due to outport banks 外埠银行同业的存款
jb
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amount for note issue 发行纸币的款额
mj^]e/s% amount of bond 担保契据的款额
n<3*7/- amount of consideration 代价款额
:d`8:gv? amount of contribution 供款数额
6H:'_|G amount of indebtedness 负债款额
Xw<5VIAHm; amount of principal of the loan 贷款本金额
^[u*m%UB amount of rates chargeable 应征差饷数额
B>{\qj)% amount of share capital 股本额
;=oGg%@aP amount of sums assured 承保款额
A_}%YHb amount of variation 变动幅度
3!<} -sW4 amount of vote 拨款数额
B_u Aa5' amount payable 应付款额
EC0M0q Q amount receivable 应收款额
> qDHb' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"YQ%j+ analysis 分析
eK_Yt~dj ancillary risk 附属风险
}RPeA cbU_ annual account 周年帐目；周年帐目报表；年度决算；年结
VQ]MJjvb annual accounting date 年结日期
$ix*xm. 4m annual allowance 每年免税额；年积金；年度津贴；年津
F) Qj< 6 annual balance 年度余额
8 C4 =f
annual disposable income 每年可动用收入
O,A}p:Pgs annual estimates 周年预算
7J$5dFV2 annual fee 年费
,Z 1W3;O annual general meeting 周年大会
/c9%| <O% annual growth rate 年增率；每年增长率
1WbawiG} annual long-term supplement 长期个案每年补助金
MI<XL n!* annual pensionable emolument 可供计算退休金的年薪
z6
A`/ jF} annual report 年报
nbM7 >tnsk Annual Report on the Consumer Price Index 《消费物价指数年报》
f8X /kz annual return 周年报表；周年申报表；每年报税表格
YkqauyV^ Annual Return Rules 《周年报表规则》
@Tl!A1y? annual review of consumer prices 每年消费物价回顾
GP,xGZZ annual roll-forward basis 逐年延展方式
eV x
&S a annual salary 年薪
7IV:X
_y annual statement 年度报表；年度决算表
y9'F D5\s 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
Q`4] \)Dp annuitant 年金受益人
!YJ^BI annuity 年金
/qalj\ud annuity contract 年金合约
VtJy0OGcRP annuity on human life 人寿年金
zMI0W &P M antecedent debt 先前的债项
:1JICxAU ante-dated cheque 倒填日期支票
. 7EZB anticipated expenditure 预期开支
5NECb4FG anticipated net profit 预期纯利
.1 =8c\% anticipated revenue 预期收入
B,dHhwO*l anti-inflation measure 反通货膨胀措施
GP/G v anti-inflationary stance 反通货膨胀立场
;zl/ apparent deficit 表面赤字
av*M # apparent financial solvency 表面偿债能力
gc6T`O-_; apparent partner 表面合伙人
{<_9Q AS application for personal assessment 个人入息课税申请书
iTq~ ^9G application of fund 资金应用
hm5A@Z application to release as liquidator and to destruct the books of accounts and documents
/ Dn 申请免除清盘人职务及毁灭帐簿与文件
\jcEEIEi appointed actuary 委任精算师
l .wf= / appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
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&ZGFr~ appointer 委任人
@`X-=GCl apportioned pro rata 按比例分摊
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l| apportionment 分配；分摊
dqvgy yq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Mi5" XQ>/ apportionment formula 分摊方程式
U2(|/M + apportionment of estate duty 遗产税的分摊
dGb]`* E appraisal 估价；评估
c*"TmD Y appreciable growth 可观增长
ecI[lB appreciable impact 显着影响
yv!,iK9 appreciable increase 可观增长
@Fl&@ $ appreciation 增值；升值
4gNF; appreciation against other currencies 相对其他货币升值
Cq0S8O r 0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qt#a_F*rV appreciation tax 增值税
7v~\c%1V appropriation 拨款；拨用；拨付
7
i |_PP_ appropriation account 拨款帐目
L,F )l2 Appropriation Bill 拨款法案
G *f5B appropriation-in-aid system 补助拨款办法
= +uUWJ&1G approved assets 核准资产
q;kN+NK64 approved basket stock 认可一篮子证券
e!5nz_J1} approved budget 核准预算
FrNW@ approved charitable donation 认可慈善捐款
y&.[Nt '+ approved charitable institution 认可慈善机构
%joIe w]V3 approved currency 核准货币；认可货币
5 ^\f[} approved estimates 核准预算
QzQTE-SQ approved estimates of expenditure 核准开支预算
y/}>)o4Q approved overseas insurer 核准海外保险人
3t4_{']:/ approved overseas trust company 核准海外信托公司
t7%!~s=,M approved pooled investment fund 核准汇集投资基金
7 vS]O$w<4 approved provident fund scheme 认可公积金计划
?=]*r >a3 approved provision 核准拨款
5[Ry c[ approved redeemable share 核准可赎回股份
~!,Q<? approved regional stock 认可地区性证券
< p'~$vK approved retirement scheme 认可退休金计划
g8{?; approved subordinated loan 核准附属贷款
f]BG`rJX arbitrage 套戥；套汇；套利
E&/D%} Wl arbitrageur 套戥者；套汇者
(zFUC ] arbitrary amount 临时款项
V+()`>44 arrangement 措施；安排；协定
_faI*OY8 arrears 欠款
_`JY A arrears of pay 欠付薪酬
<h/\)bPB arrears of revenue 逾期未收税款；逾期未收的帐项
m_TZY_; articles of association 组织章程；组织细则；组织章程细则
jaAv_=93f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U/B1/96 lJ ascertainment of profit 确定利润
d`| W6Do "Asia Clear" “亚洲结算系统”
%KeQp W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+McKyEa Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1 D fB9n Asian Development Fund [ADF] 亚洲发展基金
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Asian dollar bond 亚洲美元债券
`ecuquX' Asian dollar market 亚洲美元市场
'U)| m Asian dollar rate 亚洲美元利率
#pxc6W / Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0 mWfR8h0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
] =jnt asked price 沽盘；喊价；索价；卖方报价
3:rH1vG.m assessable income 应评税入息
j/bebR}X assessable loss 应评税亏损
>8 V; :(nt assessable profit 应评税利润
.,K?(O4AY assessable value 应评税值
,~Y5vnaOQ assessed profit 估定利润
b &g9A{t assessed value 经评估价值
62}bs /% assessment 评税；评定；估价；评税单
&Z+a ( assessment number 评税编号；估价编号
)>ed6A1 assessment of additional tax 补加税评税
[|2u u."$ assessment of performance 业绩评估；实绩评价
HRx%m1H Assessor 评税主任
-;z&"> asset price bubbles 资产价格泡沫
gFvFd:"uZ asset-backed securities 具资产保证的证券
< G59>H5 assets accretion 资产增值
RGGP6SDc assets and liabilities 资产与负债
& 50Kn[ assets betterment statement 资产递增表；资产改进表
??rx\*,C</ assets lending 实物放款；有抵押贷款
0>-l {4srs assets of the company passing on the death 死者去世时转移的公司资产
l%"eQ assets pledged as security for liabilities 用作负债抵押的资产
`}F=Zjy assets portfolio 资产投资组合
VG'o y assets price 资产价格
/D_8uTS>d[ assets quality 资产质素
#UC4l]Ru A assets realization 资产变现
HPAg1bV:- assets refinancing arrangement 资产再集资安排
-9{}rE assets securitization 资产证券化
Y }"|J ~ assets situated outside Hong Kong 在香港以外地方的资产
R,A|"Q assets stripping 削减资产；拆卖资产
gv; =Yhw.c assets value 资产值
?x @B Ze assignee 承让人
.9 WUp > assignment 转让；转让书；转让契
|rf\]3 F assignment of interest 权益转让
~aH*ZA*f assignment of letters patent and trade mark 专利证书及商标转让
5/mW:G,& assignment of property 物业转让；物业转让书
qkv.,z" assignment right 转让权
pi5Al)0 assignor 转让人
)^)V yI`O associate 有联系的人；有关连人士；相联者；合伙人；联系人
IgC)YI hd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
tqrvcnQr^ associate member 附属会员
T}P| uP associated body corporate 相联法人团体
,u( g#T associated company 相联公司；联属公司
N7Z&_$Bx associated corporation 相联法团
1z~;c| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6(oGU4 公认会计师公会〔英国〕
h
GS";g[? Association of Futures Exchange Brokers 香港期货经纪协会
y]?%2ud/ = Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9L?EhDcDV association of underwriters 承保人组织
i,ku91T assumption of control 接管
Yh:*.@ assurance 担保；保险；转易；转易书
M!=v"C# assurance of interest 权益的转易
quf,Z K5 at 19XX price 按一九ＸＸ年价格计算
l~&efAJ-$ at a discount 按赔价计算；按贴水价格计算；打折扣
QA.B.U7! at a premium 按溢价计算；按升水价格计算
< V"' j at call 通知付款；按通知
Lq
LciD at constant market price 按固定市价计算
)TM ![^d at constant price 按固定价格计算
+:It1`A~] at cost 按成本计算
Yq/|zTe{ at current market price 按当时市价计算；按现时市价计算
QE!cf@~n" at current price 按当时价格计算；按现时价格计算
s Xl7 at factor cost 按要素成本计算；按生产要素成本计算
8pDJz_F!{ at money-of-the-day price 按付款当日价格计算
.'"+CKD.N at or better 按指定或较佳价位〔买卖指令〕
^F`FB..:y at par 按面值计算；平价
G`mC=*M a; at sight 见票即付
r7*[k[^[^ at the close 按收市盘
)sB`!:~HjP at the opening 按开市盘
"=| yM~V attestation 见证；见证条款
F f& VBm at-the-money option 平价期权
X\$|oiR attorney 受权人；受托代表人
c.&vWmLSGE attornment 新拥有人承认书
jR B:o? S attributable profit 可归属利润
#B'WT{B$/~ attributable share value 可归属股份价值
zv#i\8h^p Auckland Stock Exchange 奥克兰证券交易所
& 66G auction 拍卖
uz Z|w+3O auctioneer 拍卖商
fQuphMOl6 audit 审计；核数
K fWVz*DC! Audit Commission 审计署
7"*-
>mg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pq-zy6^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
,X\ z# B audit review 帐目审查
J;"XRE[%5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gNs@Q ! audited account 审计帐目；经审计的帐目
1
EC0wX audited annual account 经审计的周年帐目
I U 4[}x audited balance sheet 经审计的资产负债表
":"M/v%F auditor 核数师；核数主任；审计师
sNX$ =<E auditor's certificate 核数师证明书；审计师证明书
< 2H 0m auditor's report 核数师报告；审计师报告
%DPtK)X1 Aussie bond 澳元债券
IO>Cy o austerity budget 紧缩预算
[ Q= ) f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kf-ZE$S4 Australia All Ordinaries Index 澳洲所有普通股票指数
Os@ofnC Australian Dollar [AUD] 澳元
F6Q #{Ufq Australian Options Market 澳大利亚期权市场
M?$-u Australian Securities Commission 澳洲证券事务监察委员会
\|j`jsq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3u{[(W} 08 Australian Stock Exchange 澳大利亚证券交易所
f#JLE+0Y Austrian Schilling [ATS] 奥地利先令
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_<?=[ authentication 认证；鉴证
{%S1x{U}W- authority to purchase 委托购买证；委购书
_E' M(.B< authorization 认可；核准；授权；授权书
C _[ jQTr authorization by direction 指示授权
Q1&: +7 % authorization by instruction 指令授权
NZeI qhj authorization by warrant 令状授权
}(M <sEK~ authorization of unit trust 单位信托的认可
^5,ASU authorized agent 指定代理人
-+Q, xxu authorized capital 法定资本
'` [nt25N authorized clerk 出市员
T| 4c\ authorized dealer 认可交易商
=n id #<X authorized financial institution 认可财务机构
~`-9i{L authorized fund 认可基金
#0xvxg%{ authorized fund house 获授权的基金公司；认可基金公司
p2&KGt X' authorized institution 认可机构
4f" be authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VIi| :k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L1rov authorized insurer 获授权保险人；获认可承保人
msY"Y*4 authorized investment 特准投资项目
Vaq=f/ authorized person 获授权人
V!}, a@>p authorized representative 获授权代表
'd6hQ4Vw4 authorized share capital 法定股本
k,?Y`s automated quotation system 自动报价系统
=$BgIt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tvb hWYe 自动交易系统〔香港期货交易所有限公司〕
f+ I*aBQ automatic adjustment mechanism 自动调整机制
X:62 )^~' automatic adjustment system 自动调整系统
} doj4 Automatic Clearing House 自动票据交换所
tanuP@O automatic exchange rates accumulation system 自动化汇率累集系统
)2^OBfl7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9 sE>K) automatic teller machine [ATM] 自动柜员机
7* `ldao~ autopay 自动转帐
-BoN}xE4 available assets 可用资产
I}k!i+Yl available fiscal reserve 现存财政储备
B[$KnQM9Y available profit 可用利润
6f1;4Jfp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
- h.Y QC` average 平均；平均数；海损
B0 R [f average basic salary 平均基本薪金
e2B~j3- ?z average consumer expenditure 平均消费开支；一般消费开支
j./bVmd . average cost 平均成本
>Q+EqT average cost of land production 增辟土地平均成本
|qbJ]v! average daily turnover 平均每日成交额
] L &_R^ average daily wage rate 平均每日工资率
(V=lK6WQm average expenditure pattern 平均开支模式
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_1}LS! average growth rate 平均增长率
h gVwoZ{`] average net fixed assets 固定资产平均净值
UZ] (X/ average of relatives 相对价格平均数
OH)SdSBz average price 平均价格
*"e[au^8*b average propensity to consume 平均消费倾向；一般消费倾向
UNY>Q 7 average propensity to save 平均储蓄倾向；一般储蓄倾向
mLq?-&F average rate 平均率
Y$Uv t_ average revenue 平均收入；平均收益
},f7I ^s| average stock 平均库存；平均存货
%0 u7pk average yearly rent 平均年租
h/_z QR- avoidance of double taxation 避免双重课税
!J 2L p avoidance of tax 避税
