A:
eR r.j A share Ａ股；甲类股份
>:M3!6H_~{ abatement of tax 减税；减扣免税额
P F!S ABN AMRO Bank N.V. 荷兰银行
!RLg[_' above-the-line expenditure 线上项目支出；经常预算支出
y@[}FgVOh above-the-line receipt 线上项目收入；经常预算收入
\^iPU 27H ABSA Asia Limited 南非联合亚洲有限公司
&?^S`V8R * absolute change 绝对数值变更
_Zya GDv absolute expenditure 实际开支
!3 >(fj+QS absolute guideline figure 绝对准则数字
H4LZNko absolute interest 绝对权益
JicAz1P1W absolute order of discharge 绝对破产解除令
=>Y b~r71 absolute profit margin 绝对利润幅度
&LE ,.Q34 absolute value 实值；绝对值
^yUel.N5" absolutely vested interest 绝对既得权益
l%*KB ME absorbed cost 已吸收成本；已分摊成本
PL/as3O^A absorption 吸收；分摊；合并
c0]^V>}cl absorption rate 吸收率；摊配率；分摊率
7N "$~UfC ACB Finance Limited 亚洲商业财务有限公司
; >3q@9\D acceptable form of reciprocity 合理的互惠条件
Ev;HV}G acceptable rate 适当利率；适当汇率
}f )$+mi acceptance agreement 承兑协议
H8~<;6W acceptance for honour 参加承兑
J#B%
#X acceptor 承兑人；接受人；受票人
{S(d5o8 acceptor for honour 参加承兑人
E4RvVfA0F accident insurance 意外保险
c 6sGjZdR Accident Insurance Association of Hong Kong 香港意外保险公会
zyTP|SXk accident insurance scheme 意外保险计划
>*H>'O4 accident year basis 意外年度基准
M}NmA accommodation 通融；贷款
&~U!X~Pp B accommodation bill 通融票据；空头票据
T^u ][I3* accommodation party 汇票代发人
W R@=[G#TJ account balance 帐户余额；帐户结余
UKp- *YukT account book 帐簿
{]pl T~{e account collected in advance 预收款项
b:/ ; account current book 往来帐簿
{J q[N} account of after-acquired property 事后取得的财产报告
T;jp2 # account of defaulter 拖欠帐目
kM5N #|! account payable 应付帐款
kH1hsDe|&y account payee only [A/C payee only] 只可转帐；存入收款人帐户
";38v jIV account receivable 应收帐款
YQOdwc LG
account receivable report 应收帐款报表
J@Eqqyf" account statement 结单；帐单；会计财务报表
R0y={\*B5k account title 帐户名称；会计科目
KE: P RX accountant's report 会计师报告
T1hr5V<U Accountant's Report Rules 会计师报告规则
~U`o ew accounting and auditing procedure 会计与审计程序；会计与核数程序
WyVFh A uU Accounting Arrangements 《会计安排》
Eq ^k @ accounting basis 会计基础
(Da/$S. accounting by Official Receiver 破产管理署署长呈交的帐目
/ <WB%O Accounting Circular 《会计通告》
/ ]_T accounting class 会计类别
1"3|6 &= accounting date 记帐日期；会计结算日期
^RytBwzKM accounting for money 款项核算
Rk.YnA_J6 Accounting Officer 会计主任
o^;$-O!/ accounting period 会计报告期；会计期
6H67$?jMyJ accounting policy 会计政策；会计方针
^Bn)a"Gd accounting practice 会计惯例
$.kP7!`:, accounting principle 会计准则
K^`3 Bg accounting record 会计记录
j?%^N\9 accounting report 会计报告
C4],7"Sw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BL<.u Accounting Society of China 中国会计学会
Pcut#8?
accounting statement 会计报表
C{!L +]/ accounting system 会计制度；会计系统
/%|JP{ accounting transaction 会计事项；帐务交易
r( iT&uz accounting treatment 会计处理
XVAy uuTg\ accounting year 会计年度
4>nY't;0 accretion 增值；添加
B
PTQm4TN accrual 应计项目；应累算数目
W-q2|NK accrual basis 应计制；权责发生制
G$pTTT6# accrual basis accounting 应计制会计；权责发生制会计
w*<XPBi
accrue 应累算；应计
NR-d|` P; accrued benefit 应累算利益
?>5[~rMn accrued charges 应计费用
jW*| Mu>2 accrued cumulative preference share dividend 应累算的累积优先股股息
TjxZ-qw < accrued expenses 应累算费用
@#K19\dQ accrued interest payable 应付利息；应计未付利息
l CHaRR7 accrued interest receivable 应收利息；应计未收利息
!"/]<OQ accrued right 累算权益
3^
~M7=k accruing profit 应累算的利润
K[0.4+ accumulated fiscal reserve 累积财政储备
A<l 8CWv[ accumulated profit 累积利润；滚存溢利
jZeY^T)f" accumulated reserve 累积储备
v.:aICB5 accumulation of surplus income 累积收益盈余
N&7=
hni acquired assets 既得资产
)z-)S acquisition 收购；购置；取得
zvV<0 Z acquisition cost 购置成本
CI"7* z_ acquisition expenses 购置费用
)orVI5ti acquisition of 100% interest 收购全部股权
lP& 7U acquisition of control 取得控制权
,d n9 tY3 acquisition of fixed assets 购置固定资产
Vy0s%k acquisition of shell “买壳”
M*FUtu acquisition price 收购价
GZ0?
C2\ act of God 天灾
5ckL=q"+/ acting partner 执事合伙人
>c%OnA,3 active market 买卖活跃的市场；交投畅旺的市场；旺市
n 1MZHa, active partner 积极参与的合伙人
)=l~XV active trading 交投活跃
jY%&G#4 actual circulation 实际流通
6 nh!g actual cost 实际成本
;q]Jm actual expenditure 实际开支；实际支出
dfY (5Wc+f actual income 实际入息；实际收入；实际收益
GL$!JKWp actual market 现货市场
0X@! i3eu actual price 现货价；实际价格
b/'{6zn actual profit 实际利润
WZO8|hY actual quotation 实盘；实际价位；实际报价
q` z/ S> actual year basis 按实际年度计算
"* W: actuals 实货
2^w3xL" actuarial investigation 精算调查
r!SMF ]?SJ actuarial principle 精算原则
^Gt&c_gH actuarial report 精算师报告
2g~qVT, Actuarial Society of Hong Kong 香港精算学会
's> actuarial valuation 精算师估值
pSp/Qpb-B actuary 精算师
[P.M> "c\ ad referendum agreement 暂定协议；有待覆核的协定
j#QJ 5(# ad valorem duty 从价税；按值征税
1O@
qpNm ad valorem duty system 从价税制
q/U(j&8W{ ad valorem fee 从价费
n&ZA rJ ad valorem tariff 从价关税
4-;"w; additional allowance 额外免税额
{Q],rv|; additional amount for unexpired risk 未过期风险的额外款额
:8b{|}aYV additional assessable profit 补加应评税利润
sC
>_ulkoa additional assessment 补加评税
[ZC ]O2' additional commitment 额外承担
zaW y7@? additional commitment vote 额外承担拨款
Klfg:q:j+b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)!.ef6| additional dependent parent allowance 供养父母额外免税额
A>WMPe:sSS additional provision 额外拨款
it]im additional stamp duty 附加印花税
YoyJnl.?u additional tax 补加税罚款；补加税款
m ;-FP 2~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%B?@le+ % adjudged bankrupt 被裁定破产
>B>[_8=f@ adjudicated bankrupt 裁定破产人
I?` }h}7. adjudication fee 裁定费；评定印花税额手续费；评估契据费
j8n_:;i* adjudication of bankruptcy 裁定破产；宣告破产
t80s(e adjudication of insolvency 裁定无力偿还债务
-n&g**\w adjusted actual 经调整的实数；调整后的实数
e$]` adjusted current assets 经调整的流动资产；调整后的流动资产
K"u-nroHW adjusted figure 经调整的数字；调整后的数额
.4on7<-a adjusted liabilities 经调整的负债；调整后的负债
<=.0
P/N adjusted loss 经调整的亏损；调整后的亏损
0_'(w;!wq: 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
m,}0 p adjusted profit 经调整的利润；调整后的利润
<
kyT{[e+6 adjusted surplus 经调整的盈余额；调整后的盈余额
Zjq a n adjusted value 经调整的价值；调整后的价值
)!6JSMS adjustment 调整；修订；理算〔保险〕
ro|mW P0 adjustment centre 调剂中心
-]""Jl^ adjustment lag 调整过程的时间差距；调整时差
'%Og9Bgd+ adjustment mechanism 调整机制
MMlryn||1 adjustment of loss 亏损调整
MzjV>. adjustment process 调整过程；调整程序
D![42H+-Qd adjustment range 调整幅度
9U[Gh97Sf administered exchange rate 受管制汇率
ldp
x, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ql"&E{u? administration expenses 行政费用
e_'/4
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]0v;;PfVl6 administration in bankruptcy 破产管理
;pe1tp administration order 遗产管理令
H$'|hUwds% administrator 管理人；遗产管理人
.T~<[0Ex+U administrator of the estate 遗产管理人
=k.:XblEe[ admission of debt 债项承认书
PWeCk2 xH admission of proof 接纳债权证明
sF9{(Us advance 放贷款项；垫付款项；预支款项；预付款项
+&hhj~ I. advance account 暂支帐目；预付款帐户
cUW>`F( S advance compensation 预付补偿金
_)|_KQQu advance from shareholder 股东垫款
( Z:(f~; advance pending reimbursement 预支以待日后付还
1Q_ C advanced economy 先进经济体系
UNLmnj;-Q advancement 预付；预付财产
X3[gi ` advances warrant 垫款令
_Z~cJIEU advancing 贷出
=KQQS6 adverse balance 逆差
& Tz@lvOv% adverse exchange 逆汇
O-m=<Fk>
D advertisement addressed to shareholders 在报章刊登的致股东通告
8A q [@i advice for collection 托收通知书
5)h#NkA\J advice of drawing 提款通知书；汇票通知书
V{ !fa g advice of payment 付款通知
#yNSQd Advisory Committee [Securities and Futures Commission]
k3[rO}>s 谘询委员会〔证券及期货事务监察委员会〕
u.v
5!G Advisory Committee on Diversification 经济多元化谘询委员会
#,dNhUV# affidavit 誓章；遗产申报誓章
?%RAX CK affidavit of no receipt 述明无收款的誓章
be&5vl affiliate 联号；联营公司；附属公司
;+v5li affiliated company 附属公司；联号；联营公司
Vb{5 -v
;a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1{6 BU! affordability 负担能力
% 8c
<C African Development Bank [AfDB] 非洲开发银行
V11(EZJ/j after-acquired property 事后取得的财产
++ O
L&n after-hours dealing 市后交易
OJ#e h w < after-tax profit 税后盈利；税后利润；税后溢利
2P\k;T( agency agreement 代理协议
hxG= g6:G agency expenses 代理机构的开支
R&oC9< agency fee 代理费
#'`!*VI Agency Law 《代理法》
b"D? @dGB, agent 代理人；承销人
tG8)! agent of company 公司代理人
Ah^0 FU%!g agent's fee 代理人费；经纪费
5x $/.U
aggregate 总计；总数；总体数字
`O~NT'Ed8 aggregate amount 总款额；总额
LDg" s0n# aggregate assets and liabilities 总体资产与负债
.'`7JU#{ aggregate at constant price 按固定价格计算的总体数字
DI9hy/T( aggregate demand 总需求
<//82j+px aggregate gross position 总持仓量
:Y? L* aggregate limit 总限额
;8F|Q<`pV aggregate of salaries tax 合计薪俸税
/zt9;^e aggregate performance 总体表现；总体业绩
dA,irb I0W aggregate supply 总体供应
%>,B1nt aggregate surplus 总盈余
F;
upb5 aggregate total 整体总额
zzlqj){F
aggregate value 总值；合计价值
jbQ N<`! aggregated basis 合计基准
E l f '1 aggregated net chargeable income 合计应课税入息实额
2Y~UeJ_\Lq aggregation 合并计算；合计；总和
TtZ Zjeg+V aggregation of incomes of husband and wife 夫妇入息合并计算
TcB ^Sctf aggregation of property 财产的总和
P9d%80(b4 agio 差价；贴水
mM`zA%= Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
jM <=>P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/"~ D(bw0= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PK&3nXF%4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C\-Abq c 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
K)-Gv|*t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
OGl> i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M't~/&D# agreement for a settlement 授产协议
|X}H&wBWo agreement for assignment 转让协议
j[E8C$lW agreement for sale 售卖协议；买卖协议
[cJQ"G ' agreement for sale and purchase 买卖协议
%62W[Oh5 agreement for the payment of interest 支付利息协议
$O\I9CGr$ agreement for the repayment of money 还款协议
>Xz=E0;^Ua agreement of reinsurance 再保险协议
? PI q/[tk Agricultural Bank of China 中国农业银行
hMcSB8 ? air passenger departure tax 飞机乘客离境税
g(X-]/C { Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0wFa7PyG? airport tax 机场税
t1LIZ5JY alcohol duty 酒精税
=1!,A alienation 让与；让渡；转让
\VL_ alimony 生活费；赡养费
`/|S.a#g All Ordinaries Index [AOI] 所有普通股指数
eA4dDKX+ all risks 全险；综合险
J A=9EnTU All Sales Record for Stock Market 《股票市场成交报告》
C-wwQbdG/ Allied Capital Resources Limited 新联财务有限公司
l7{]jKJu e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0LX"<~3j allocation letter 拨款信件
Sn o7Ru2 allocation of fund 分配款项；预留款项
@k<
e] @r allocation of profit 利润分配；溢利分配
BIu %A]e" allocation warrant 拨款令
@ve4rc/LI allotment 分配；配股
@M]uUL-ze allotment notice 股份配售通知；配股通知
$ 12mS allotment of shares 股份分配
;Avz%2#c` allowable 可获宽免；免税的
B/:+(| allowable business loss 可扣除的营业亏损
%_kXC~hH_ allowable expenses 可扣税的支出
j|6@>T1 allowance 免税额；津贴；备抵；准备金
6}V)\"u& allowance for debts 债项的免税额
4=; . < allowance for depreciation by wear and tear 耗损折旧免税额
a'NxsByG]s allowance for funeral expenses 殡殓费的免税额
m7dpr$J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UU7E+4O& allowance for repairs and outgoings 修葺及支出方面的免税额
fG *1A\t] allowance to debtor 给债务人的津贴
mbf'xGO alteration of capital 资本更改
7g* "AEk alternate trustee 候补受托人
;8| D4+ amalgamation 合并
sl5y1W/ ]] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-K"" 4SC2 ambit of charges 征税范围；收费范围
}Q }&3m~g amended valuation 经修订的估值
0XkLWl|k American Commodities Exchange 美国商品交易所
S]Y3nI American Express Bank Limited 美国运通银行
asT/hsSNS American Stock Exchange 美国证券交易所
{2A| F{7> amortization 摊销
Vxr_2Kra amount due from banks 存放银行同业的款项
4$5d*7 amount due from banks abroad 存放海外银行同业的款项
t:NYsL amount due from holding companies 控股公司欠款
tQ,,krw~ amount due from local banks 存放本港银行同业的款项
Z.4 vKO[< amount due to banks 银行同业的存款
a&sVcsX amount due to banks abroad 海外银行同业的存款
"w PA;4VQ amount due to holding companies 控股公司存款
miW PLnw=L amount due to local banks 本港银行同业的存款
:,<G6"i amount due to outport banks 外埠银行同业的存款
sI M^e amount for note issue 发行纸币的款额
&Zxo\[lP amount of bond 担保契据的款额
|b
BA0.yS amount of consideration 代价款额
4qd =]i amount of contribution 供款数额
)td?t .4 amount of indebtedness 负债款额
# NoY}* amount of principal of the loan 贷款本金额
AX `>y@I amount of rates chargeable 应征差饷数额
8+7n"6GY2/ amount of share capital 股本额
tQrF A2F amount of sums assured 承保款额
Q3@MRR^tY amount of variation 变动幅度
k$ ya.b<X/ amount of vote 拨款数额
}3b3 ^f amount payable 应付款额
Z+gG.|"k amount receivable 应收款额
Bz VF!<! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4R c_C0O analysis 分析
A^m]DSF OO ancillary risk 附属风险
;^[VqFpeS annual account 周年帐目；周年帐目报表；年度决算；年结
UQ7E7yY# annual accounting date 年结日期
].TAZ-4s annual allowance 每年免税额；年积金；年度津贴；年津
M u1H*;_8 annual balance 年度余额
#hKaH - j annual disposable income 每年可动用收入
B-R& v8F annual estimates 周年预算
"k ;j@ annual fee 年费
)}Vb+ annual general meeting 周年大会
Bq l 5=p annual growth rate 年增率；每年增长率
]j 4Nl?5*x annual long-term supplement 长期个案每年补助金
K )D5 %?D annual pensionable emolument 可供计算退休金的年薪
t PJW|wo annual report 年报
$!'S7;*uW Annual Report on the Consumer Price Index 《消费物价指数年报》
`4x nM`:L" annual return 周年报表；周年申报表；每年报税表格
Wzn!BgxRr Annual Return Rules 《周年报表规则》
JU6PBY~C' annual review of consumer prices 每年消费物价回顾
{vp|f~}zTw annual roll-forward basis 逐年延展方式
A`#/:O4|f annual salary 年薪
)335X wA+ annual statement 年度报表；年度决算表
b0PQ;?R#V Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
wt@Qjbqd8 annuitant 年金受益人
A"Prgf
eT annuity 年金
p{V_}:|=Q annuity contract 年金合约
L~Hl?bK annuity on human life 人寿年金
`wMHjcUP antecedent debt 先前的债项
MrW*6jY@ ante-dated cheque 倒填日期支票
<FkoWN anticipated expenditure 预期开支
5PcN$r"P anticipated net profit 预期纯利
A89n^@ anticipated revenue 预期收入
q2$-U& anti-inflation measure 反通货膨胀措施
@5[9iY anti-inflationary stance 反通货膨胀立场
1" hd5a apparent deficit 表面赤字
7 ] )cu>/ apparent financial solvency 表面偿债能力
J2KULXF apparent partner 表面合伙人
Lddk:u&J application for personal assessment 个人入息课税申请书
- &7\do< application of fund 资金应用
zXEu3h application to release as liquidator and to destruct the books of accounts and documents
MF41q%9p 申请免除清盘人职务及毁灭帐簿与文件
y8HwyU> appointed actuary 委任精算师
K3; lst>4 appointed auditor 委任核数师；委任审计师
rUz-\H(- appointed trustee 委任的受托人
doX8Tq appointer 委任人
FX
yyY-(O apportioned pro rata 按比例分摊
2 &(w\#' apportionment 分配；分摊
8V08>M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ytDp
4x<W) apportionment formula 分摊方程式
|riP*b apportionment of estate duty 遗产税的分摊
`R\nw)xq appraisal 估价；评估
Miw*L;u@W appreciable growth 可观增长
xn &$qLB appreciable impact 显着影响
@)IHd6 R appreciable increase 可观增长
<*Ex6/j appreciation 增值；升值
Ir,3' G appreciation against other currencies 相对其他货币升值
-|FSdzvg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@[2Go}VF appreciation tax 增值税
b3vPGR appropriation 拨款；拨用；拨付
fOHg z ,x= appropriation account 拨款帐目
2 omKP,9,2 Appropriation Bill 拨款法案
`pTC K9 appropriation-in-aid system 补助拨款办法
gZg5O n approved assets 核准资产
iC.k8r+~ approved basket stock 认可一篮子证券
MjNq8 '$" approved budget 核准预算
d %EUr9~? approved charitable donation 认可慈善捐款
(v@)nv]U approved charitable institution 认可慈善机构
zK_+UT approved currency 核准货币；认可货币
82>90e(CH] approved estimates 核准预算
iP uX approved estimates of expenditure 核准开支预算
]zt77'J approved overseas insurer 核准海外保险人
jG E =7 approved overseas trust company 核准海外信托公司
{\ P`-'C approved pooled investment fund 核准汇集投资基金
%x]8^vze approved provident fund scheme 认可公积金计划
h {5K9$9= approved provision 核准拨款
h,!#YG@> approved redeemable share 核准可赎回股份
P@xb approved regional stock 认可地区性证券
\\D(St approved retirement scheme 认可退休金计划
c@&`!e approved subordinated loan 核准附属贷款
{!/h a$(
arbitrage 套戥；套汇；套利
J}{a&3@Hm arbitrageur 套戥者；套汇者
C 7a$>#% arbitrary amount 临时款项
G 9YfJ?I arrangement 措施；安排；协定
f)b+ >! arrears 欠款
oRALh aI arrears of pay 欠付薪酬
j{`C|zg arrears of revenue 逾期未收税款；逾期未收的帐项
}j_2K1NS{ articles of association 组织章程；组织细则；组织章程细则
p!_3j^"{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[2l2w[7Rid ascertainment of profit 确定利润
<aPbKDF~V "Asia Clear" “亚洲结算系统”
nRS iW*;R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l` wF;W! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
RP9jZRDbZ Asian Development Fund [ADF] 亚洲发展基金
5Xr<~xr Asian dollar bond 亚洲美元债券
^DQp9$la Asian dollar market 亚洲美元市场
"dItv#<:} Asian dollar rate 亚洲美元利率
^{m&2l&87 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:, f~cdq= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
; dR4a@ asked price 沽盘；喊价；索价；卖方报价
ALO0 yc assessable income 应评税入息
})#SjFq<V assessable loss 应评税亏损
/E32^o|,> assessable profit 应评税利润
*%#Sa~iPo assessable value 应评税值
zF([{5r[!) assessed profit 估定利润
o ]jPG assessed value 经评估价值
?B593 4X assessment 评税；评定；估价；评税单
<j< V{Wc assessment number 评税编号；估价编号
gAPD
y/wM assessment of additional tax 补加税评税
H[M(t^GM assessment of performance 业绩评估；实绩评价
4[P]+Z5b+ Assessor 评税主任
j ]X $7 asset price bubbles 资产价格泡沫
tEbR/? ,GI asset-backed securities 具资产保证的证券
Pqtk1=U assets accretion 资产增值
v"I#.{LiH= assets and liabilities 资产与负债
|}0 7tUq assets betterment statement 资产递增表；资产改进表
{}A1[ Y| assets lending 实物放款；有抵押贷款
'Y;M% assets of the company passing on the death 死者去世时转移的公司资产
@,i_Gw) assets pledged as security for liabilities 用作负债抵押的资产
U%? assets portfolio 资产投资组合
A{IJ](5.kd assets price 资产价格
+bhR[V{0g assets quality 资产质素
mV'XH assets realization 资产变现
q[
-YXO assets refinancing arrangement 资产再集资安排
Jjr&+Q^3Tu assets securitization 资产证券化
v *[oe assets situated outside Hong Kong 在香港以外地方的资产
-KA Y assets stripping 削减资产；拆卖资产
*)| EWT?, assets value 资产值
IBn+4 2V assignee 承让人
Hdxon@,+cd assignment 转让；转让书；转让契
jY|fP!?[ assignment of interest 权益转让
m5'nqy F assignment of letters patent and trade mark 专利证书及商标转让
.I#ss6 6h assignment of property 物业转让；物业转让书
{Y7dE?!`7 assignment right 转让权
,jc')#]9B assignor 转让人
-
fx?@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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&]H#6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)a=58r07 associate member 附属会员
qZwqnH associated body corporate 相联法人团体
t"Tv(W?_ associated company 相联公司；联属公司
t8:QK9|1 associated corporation 相联法团
m~;}8ObQE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R<e D)+ 公认会计师公会〔英国〕
I JQ"
*; Association of Futures Exchange Brokers 香港期货经纪协会
7+2DsZ^6MW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KM:k<p vi association of underwriters 承保人组织
8TH fFL assumption of control 接管
62D UF assurance 担保；保险；转易；转易书
g[% ^OT# assurance of interest 权益的转易
u$%;03hJ at 19XX price 按一九ＸＸ年价格计算
pcC/$5FQ at a discount 按赔价计算；按贴水价格计算；打折扣
hziPHuK9, at a premium 按溢价计算；按升水价格计算
vvwQ/iJO4Q at call 通知付款；按通知
\\d!z-NOk? at constant market price 按固定市价计算
0tS <
/G8 at constant price 按固定价格计算
j0q:i}/U, at cost 按成本计算
=Y ]'wb at current market price 按当时市价计算；按现时市价计算
VsjE*AJpe at current price 按当时价格计算；按现时价格计算
bSvr8FY3d at factor cost 按要素成本计算；按生产要素成本计算
>2 BWie?T at money-of-the-day price 按付款当日价格计算
H)rE-7(f ! at or better 按指定或较佳价位〔买卖指令〕
9,J^tN@ ^ at par 按面值计算；平价
0 YA at sight 见票即付
Po*G/RKu4W at the close 按收市盘
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2x* l1 at the opening 按开市盘
E-v#G~ attestation 见证；见证条款
AQU^7 O at-the-money option 平价期权
bZ-_Q attorney 受权人；受托代表人
Ucqn 3& attornment 新拥有人承认书
/<e<-C*d&< attributable profit 可归属利润
t E(_Cg attributable share value 可归属股份价值
sgfci{~ Auckland Stock Exchange 奥克兰证券交易所
9h/JW_ auction 拍卖
30fqD1_{ auctioneer 拍卖商
3X:)r< audit 审计；核数
$TZjSZ1w Audit Commission 审计署
QJ^'Uyfdn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
my+2@ln 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
f j:q>}V audit review 帐目审查
ZFFKv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O =gv2e audited account 审计帐目；经审计的帐目
]*v [6 + audited annual account 经审计的周年帐目
o$rA;^2X audited balance sheet 经审计的资产负债表
SCq:jI auditor 核数师；核数主任；审计师
}v4T&/ vt- auditor's certificate 核数师证明书；审计师证明书
I3^ }$#> auditor's report 核数师报告；审计师报告
<_ruVy0] Aussie bond 澳元债券
G v\:Agi austerity budget 紧缩预算
;^f ;< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
CB KLct> Australia All Ordinaries Index 澳洲所有普通股票指数
);!IGcgF Australian Dollar [AUD] 澳元
4Je[ !X@C Australian Options Market 澳大利亚期权市场
H/''lI{k) Australian Securities Commission 澳洲证券事务监察委员会
k/,7FDO?m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h6;vOd~% Australian Stock Exchange 澳大利亚证券交易所
jzb%?8ZJ Austrian Schilling [ATS] 奥地利先令
|6o!]~&e$1 authentication 认证；鉴证
pybE0] authority to purchase 委托购买证；委购书
# <o=W#[ authorization 认可；核准；授权；授权书
X4dxH_@ authorization by direction 指示授权
n]x%xnt authorization by instruction 指令授权
8~j 1 authorization by warrant 令状授权
k}hTSL authorization of unit trust 单位信托的认可
] rS:# LK authorized agent 指定代理人
khQ@DwO*\= authorized capital 法定资本
?8!\V N C. authorized clerk 出市员
c1sVd M}| authorized dealer 认可交易商
G/N 1[) authorized financial institution 认可财务机构
E2i'l O\P authorized fund 认可基金
:>K8oE
authorized fund house 获授权的基金公司；认可基金公司
Y_=
]w1 authorized institution 认可机构
*b,4qMr authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h1Nd1h@- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6 0--6n authorized insurer 获授权保险人；获认可承保人
" 7g\X$ authorized investment 特准投资项目
`6RR/~kP( authorized person 获授权人
M97MIku~9 authorized representative 获授权代表
vX}#wDNP authorized share capital 法定股本
<^(>o automated quotation system 自动报价系统
T8NDS7&? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aL^
58M y& 自动交易系统〔香港期货交易所有限公司〕
g@| 2z automatic adjustment mechanism 自动调整机制
xU;/LJ6 automatic adjustment system 自动调整系统
(Tv~$\= Automatic Clearing House 自动票据交换所
d=eIsP' h automatic exchange rates accumulation system 自动化汇率累集系统
:x3"Cj Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^ ^T
xx automatic teller machine [ATM] 自动柜员机
RMs+pN<5 autopay 自动转帐
`R x\wfr} available assets 可用资产
%V|n2/O
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/2>.*H_2 available profit 可用利润
NnRX 0] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&a!MT^anA~ average 平均；平均数；海损
&cZl2ynPi average basic salary 平均基本薪金
S1a6uE average consumer expenditure 平均消费开支；一般消费开支
SsCV}[ average cost 平均成本
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/ 5,e average cost of land production 增辟土地平均成本
i9eE/
. average daily turnover 平均每日成交额
c>%% 'c average daily wage rate 平均每日工资率
^i!I0Q2yd average expenditure pattern 平均开支模式
vw6DHN)k average growth rate 平均增长率
!,9 ;AMO
- average net fixed assets 固定资产平均净值
")Qhg-l average of relatives 相对价格平均数
c&'5r OY~ average price 平均价格
+'9E4Lpx average propensity to consume 平均消费倾向；一般消费倾向
#+8G` average propensity to save 平均储蓄倾向；一般储蓄倾向
i\dd average rate 平均率
']U<R=5T$ average revenue 平均收入；平均收益
yrG=2{I average stock 平均库存；平均存货
S*V!t= average yearly rent 平均年租
q,T4-
E avoidance of double taxation 避免双重课税
DCKH^J avoidance of tax 避税
