A:
@0{vA\ A share Ａ股；甲类股份
6) _sv tg abatement of tax 减税；减扣免税额
/ 3pvq%i ABN AMRO Bank N.V. 荷兰银行
"ke>O' above-the-line expenditure 线上项目支出；经常预算支出
ZN `D!e6 above-the-line receipt 线上项目收入；经常预算收入
+M^+qt;]V ABSA Asia Limited 南非联合亚洲有限公司
v@^P4cu; absolute change 绝对数值变更
P U JkC absolute expenditure 实际开支
-0 o1iU7 absolute guideline figure 绝对准则数字
C0> Z<z absolute interest 绝对权益
^;@Q3~DpP% absolute order of discharge 绝对破产解除令
V+'C71-P absolute profit margin 绝对利润幅度
(o5^@aDr absolute value 实值；绝对值
=Mby;wQ?| absolutely vested interest 绝对既得权益
8'}D/4MUr absorbed cost 已吸收成本；已分摊成本
)E hR qX9 absorption 吸收；分摊；合并
`1 fNB1c
absorption rate 吸收率；摊配率；分摊率
# D2.RN ACB Finance Limited 亚洲商业财务有限公司
aI'MVKwMk acceptable form of reciprocity 合理的互惠条件
JsZLBq*lP acceptable rate 适当利率；适当汇率
aHR&6zj4 acceptance agreement 承兑协议
4 [o/p8*/ acceptance for honour 参加承兑
,N`cH \ acceptor 承兑人；接受人；受票人
ZqK1|/\
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A`nw(f_/ accident insurance 意外保险
Qf:#{ ~/ Accident Insurance Association of Hong Kong 香港意外保险公会
|Y")$pjz accident insurance scheme 意外保险计划
5t G\5
accident year basis 意外年度基准
[d^ [Y:I'\ accommodation 通融；贷款
$YztLcn accommodation bill 通融票据；空头票据
n&N>$c,T27 accommodation party 汇票代发人
Wn kI i,< account balance 帐户余额；帐户结余
X<*-d6?gD` account book 帐簿
&hco3HfW account collected in advance 预收款项
S+* g account current book 往来帐簿
li7"{+ct account of after-acquired property 事后取得的财产报告
aSVR +of account of defaulter 拖欠帐目
~qu}<u)P account payable 应付帐款
%%h0 H[5* account payee only [A/C payee only] 只可转帐；存入收款人帐户
GJo`9 account receivable 应收帐款
La 9:qpj account receivable report 应收帐款报表
aWTvowA account statement 结单；帐单；会计财务报表
Hph$Z 1{ account title 帐户名称；会计科目
k0^t$J
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P3op1/Np Accountant's Report Rules 会计师报告规则
+F@ ZVMp accounting and auditing procedure 会计与审计程序；会计与核数程序
aP}30E*Y Accounting Arrangements 《会计安排》
59X'-fg , accounting basis 会计基础
Y0B d[ accounting by Official Receiver 破产管理署署长呈交的帐目
RJ 0:O Accounting Circular 《会计通告》
f~ -qjEWm accounting class 会计类别
.;,` bH0 accounting date 记帐日期；会计结算日期
g* DBW, accounting for money 款项核算
N` xXH Accounting Officer 会计主任
746['sf4c accounting period 会计报告期；会计期
t YST&5Kh~ accounting policy 会计政策；会计方针
|Zm'! -_ accounting practice 会计惯例
JuM4Njz| accounting principle 会计准则
[+.P'6/[$R accounting record 会计记录
}h=}!R'm accounting report 会计报告
>Nr~7s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1P6!E*z\ Accounting Society of China 中国会计学会
vL
]z3 accounting statement 会计报表
e4<[ |B!O accounting system 会计制度；会计系统
o)r%4YOL accounting transaction 会计事项；帐务交易
x4^* YZc$, accounting treatment 会计处理
qtYVX:M@, accounting year 会计年度
h'|J$ accretion 增值；添加
=OR "Bd:O
accrual 应计项目；应累算数目
+
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)gPk L
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W>cHZ. _ accrue 应累算；应计
4khc*fh accrued benefit 应累算利益
OkfnxknZ| accrued charges 应计费用
.0b4"0~T6 accrued cumulative preference share dividend 应累算的累积优先股股息
6 ~.{~+Bd accrued expenses 应累算费用
>4iVVs accrued interest payable 应付利息；应计未付利息
/P
koqA, accrued interest receivable 应收利息；应计未收利息
%z "${ zw accrued right 累算权益
dO!5` ] accruing profit 应累算的利润
1!p7N$QR accumulated fiscal reserve 累积财政储备
1|/-Ff"1@ accumulated profit 累积利润；滚存溢利
0jm P j accumulated reserve 累积储备
vH)V\V accumulation of surplus income 累积收益盈余
a*bAf'= acquired assets 既得资产
>NMq^J'/ acquisition 收购；购置；取得
cZ l/8?dj} acquisition cost 购置成本
{No
Y`j5S acquisition expenses 购置费用
1T/ 72+R0 acquisition of 100% interest 收购全部股权
cu )w6!f acquisition of control 取得控制权
%pBc]n @_ acquisition of fixed assets 购置固定资产
wNQ hg acquisition of shell “买壳”
UtYwG#/w acquisition price 收购价
$c1xh. act of God 天灾
/M5R<rl acting partner 执事合伙人
)Nnrs a active market 买卖活跃的市场；交投畅旺的市场；旺市
Dt glPo_( active partner 积极参与的合伙人
D V=xqC6} active trading 交投活跃
=l+~}/7'Z actual circulation 实际流通
R@ A"U[* actual cost 实际成本
DM=`h yf(v actual expenditure 实际开支；实际支出
RZbiiMC> actual income 实际入息；实际收入；实际收益
D]NJ ^.X actual market 现货市场
F/w*[Xi
Sh actual price 现货价；实际价格
y1 _z(L;I actual profit 实际利润
~fY\; actual quotation 实盘；实际价位；实际报价
?G<.W [3 actual year basis 按实际年度计算
<Wa7$ h F actuals 实货
Z Is=%6""& actuarial investigation 精算调查
qt`HP3J& actuarial principle 精算原则
L7 P M am actuarial report 精算师报告
8Bwm+LYr- Actuarial Society of Hong Kong 香港精算学会
mIah[~G actuarial valuation 精算师估值
<RJ+f- actuary 精算师
Zr|z!S?aSC ad referendum agreement 暂定协议；有待覆核的协定
$*c!9Etl4 ad valorem duty 从价税；按值征税
0P^&{ek+) ad valorem duty system 从价税制
?L+|b5RS ad valorem fee 从价费
z6uHe{| ad valorem tariff 从价关税
@YHt[>*S additional allowance 额外免税额
NN] 8T additional amount for unexpired risk 未过期风险的额外款额
4b
1a? additional assessable profit 补加应评税利润
80 "oT'ZFh additional assessment 补加评税
fir#5,*q| additional commitment 额外承担
SdN xSD$Q additional commitment vote 额外承担拨款
6ac_AsFK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4GG0jCNk additional dependent parent allowance 供养父母额外免税额
X]c>clk, additional provision 额外拨款
7g-{ <d additional stamp duty 附加印花税
<|1Kh ygv additional tax 补加税罚款；补加税款
) *nZ6Cg' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{-1N@*K adjudged bankrupt 被裁定破产
y,Z2`Zmu adjudicated bankrupt 裁定破产人
("P]bU+'> adjudication fee 裁定费；评定印花税额手续费；评估契据费
0S&C[I
o6 adjudication of bankruptcy 裁定破产；宣告破产
K96N{"{iI% adjudication of insolvency 裁定无力偿还债务
_3zJ .% adjusted actual 经调整的实数；调整后的实数
Iwe adjusted current assets 经调整的流动资产；调整后的流动资产
i 0'g$ adjusted figure 经调整的数字；调整后的数额
Sv t%*j adjusted liabilities 经调整的负债；调整后的负债
Z. ,pcnaQb adjusted loss 经调整的亏损；调整后的亏损
!dOp LUh l 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
C=x70Y / adjusted profit 经调整的利润；调整后的利润
k|3hs('y| adjusted surplus 经调整的盈余额；调整后的盈余额
cQrXrij;! adjusted value 经调整的价值；调整后的价值
l0=VE#rFl adjustment 调整；修订；理算〔保险〕
N fND@m{ / adjustment centre 调剂中心
', P_a,\ adjustment lag 调整过程的时间差距；调整时差
9;fs'R adjustment mechanism 调整机制
TF~cDn adjustment of loss 亏损调整
:4[_&]H adjustment process 调整过程；调整程序
Q t. |YB8 adjustment range 调整幅度
1^tM%2rP' administered exchange rate 受管制汇率
ZD x1v_xr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g5lK&-yu] administration expenses 行政费用
l._g [qa administration fee 手续费；行政费
=4
NKXP ~C administration in bankruptcy 破产管理
$J =`fx administration order 遗产管理令
{=6CL'_ administrator 管理人；遗产管理人
Qq3>Xv < administrator of the estate 遗产管理人
f U |4^p) admission of debt 债项承认书
9 e;8"rJ?C admission of proof 接纳债权证明
fE1VTGfd: advance 放贷款项；垫付款项；预支款项；预付款项
(o4':/es advance account 暂支帐目；预付款帐户
t@!A1Vr@ advance compensation 预付补偿金
WXd#`f % advance from shareholder 股东垫款
;jh.\ a_\ advance pending reimbursement 预支以待日后付还
Oar%LSkPRz advanced economy 先进经济体系
,:%
h`P_ advancement 预付；预付财产
{hVc,\A advances warrant 垫款令
: eFyd`Syw advancing 贷出
~~}8D" adverse balance 逆差
]T._TZ" adverse exchange 逆汇
&neB$m3y advertisement addressed to shareholders 在报章刊登的致股东通告
{m/KD 'b_ advice for collection 托收通知书
ce7 $#
# f advice of drawing 提款通知书；汇票通知书
Q} | 0 advice of payment 付款通知
<jqL4! < Advisory Committee [Securities and Futures Commission]
11RqP:zg 谘询委员会〔证券及期货事务监察委员会〕
L'O=;C"f Advisory Committee on Diversification 经济多元化谘询委员会
eN0lJ ~ affidavit 誓章；遗产申报誓章
?;GXFKy affidavit of no receipt 述明无收款的誓章
oF_
'<\ly= affiliate 联号；联营公司；附属公司
;i!$rL affiliated company 附属公司；联号；联营公司
Z_s]2y1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F%$l cQ04% affordability 负担能力
F`CDv5 African Development Bank [AfDB] 非洲开发银行
Sobp;OZ5 after-acquired property 事后取得的财产
3:bP>l! after-hours dealing 市后交易
m@"p#p t(_ after-tax profit 税后盈利；税后利润；税后溢利
Kh{_BdN agency agreement 代理协议
(5kL6d2 agency expenses 代理机构的开支
&/?OP)N, } agency fee 代理费
BiA^]h/| Agency Law 《代理法》
K0\`0E^, agent 代理人；承销人
kH?PEA! \ agent of company 公司代理人
Y mm*p,` agent's fee 代理人费；经纪费
_ygdv\^Tet aggregate 总计；总数；总体数字
DTl&V|h$ aggregate amount 总款额；总额
BirnCfj/2 aggregate assets and liabilities 总体资产与负债
.&.L@CRH aggregate at constant price 按固定价格计算的总体数字
;iz3Bf1o aggregate demand 总需求
zC`ediyu aggregate gross position 总持仓量
e#@u&+K/f aggregate limit 总限额
irMBd8W G aggregate of salaries tax 合计薪俸税
?f*>=;7= aggregate performance 总体表现；总体业绩
j-v/;7s/B aggregate supply 总体供应
Sg1 ,9[pb aggregate surplus 总盈余
m }t`43}QE aggregate total 整体总额
rE oOv aggregate value 总值；合计价值
0yxwsBLy aggregated basis 合计基准
@B9#Hrc aggregated net chargeable income 合计应课税入息实额
w:2yFC aggregation 合并计算；合计；总和
]W7&ZpF aggregation of incomes of husband and wife 夫妇入息合并计算
Si68_]:^ aggregation of property 财产的总和
n/^QPR$>. agio 差价；贴水
} [OEtd{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H>wXQ5 ?W; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D0yH2[j+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T#a6X;9P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S"/gZfxer 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:Yn{:%p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\ wV ?QH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tD])&0"( agreement for a settlement 授产协议
- XB[2h agreement for assignment 转让协议
A:*$r Hbzl agreement for sale 售卖协议；买卖协议
k[\JT[Mp agreement for sale and purchase 买卖协议
.jl^"{@6 agreement for the payment of interest 支付利息协议
!'-./LD") agreement for the repayment of money 还款协议
Kr%`L/% agreement of reinsurance 再保险协议
1pT/ `x Agricultural Bank of China 中国农业银行
5;A=8bryU air passenger departure tax 飞机乘客离境税
;0}C2Cz' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vqo ~?9z[e airport tax 机场税
rLcXo %w alcohol duty 酒精税
ZWx4/G alienation 让与；让渡；转让
@}{Fw;,(7n alimony 生活费；赡养费
._<gc;G All Ordinaries Index [AOI] 所有普通股指数
9mEhZ" all risks 全险；综合险
%3T:W\h All Sales Record for Stock Market 《股票市场成交报告》
GuQ# Allied Capital Resources Limited 新联财务有限公司
yn04[PN2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jR {t=da allocation letter 拨款信件
iBC IJ!; allocation of fund 分配款项；预留款项
V,eH E5C allocation of profit 利润分配；溢利分配
e)oi3d.wJf allocation warrant 拨款令
Hr/J6kyB) allotment 分配；配股
Z$S0X $q} allotment notice 股份配售通知；配股通知
B |S X?X allotment of shares 股份分配
E#n: d9WA: allowable 可获宽免；免税的
f0g&=k{OD allowable business loss 可扣除的营业亏损
\8`^QgV`@ allowable expenses 可扣税的支出
kp*BAQ allowance 免税额；津贴；备抵；准备金
H}lbF0` allowance for debts 债项的免税额
aq8mD^j -& allowance for depreciation by wear and tear 耗损折旧免税额
t_Ul;HVPS allowance for funeral expenses 殡殓费的免税额
+Q!Kj7EU/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(ewcj\l4* allowance for repairs and outgoings 修葺及支出方面的免税额
IXsOTBM allowance to debtor 给债务人的津贴
"~T06!F45 alteration of capital 资本更改
<"`P;,S alternate trustee 候补受托人
D 66!C{ amalgamation 合并
rm,h\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j4h?" ambit of charges 征税范围；收费范围
K\$z,}0 amended valuation 经修订的估值
)`zfDio-1V American Commodities Exchange 美国商品交易所
||.Ve,<: American Express Bank Limited 美国运通银行
;o.,vQF* American Stock Exchange 美国证券交易所
> u=nGeO amortization 摊销
k _1o j[O amount due from banks 存放银行同业的款项
VqeW;8&*iv amount due from banks abroad 存放海外银行同业的款项
X a[lX8$zL amount due from holding companies 控股公司欠款
HA.
O"A8` amount due from local banks 存放本港银行同业的款项
bc\?y2
3 amount due to banks 银行同业的存款
~q{QquYV amount due to banks abroad 海外银行同业的存款
l%7^'nDn amount due to holding companies 控股公司存款
n7d`J_%s amount due to local banks 本港银行同业的存款
yj9 Ad*. amount due to outport banks 外埠银行同业的存款
+ID% ( : amount for note issue 发行纸币的款额
kYkck]| amount of bond 担保契据的款额
u!cA_, amount of consideration 代价款额
T\L
LOx\ amount of contribution 供款数额
e{d$OzT) V amount of indebtedness 负债款额
;\t( c amount of principal of the loan 贷款本金额
ni3A+Y0 amount of rates chargeable 应征差饷数额
%$F\ o1S amount of share capital 股本额
]j< &
:_ amount of sums assured 承保款额
`D v &. amount of variation 变动幅度
BO;LK-V amount of vote 拨款数额
m`/!7wQs amount payable 应付款额
|*zvaI(} amount receivable 应收款额
=JB1 ]b{| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2graLJ?9Z analysis 分析
H/O v8| ancillary risk 附属风险
z#sSLE.$Z annual account 周年帐目；周年帐目报表；年度决算；年结
+#ANc;2g annual accounting date 年结日期
^ v@&
q annual allowance 每年免税额；年积金；年度津贴；年津
j~Ubpf annual balance 年度余额
on0>_-n) annual disposable income 每年可动用收入
WG3 .qLH% annual estimates 周年预算
o<%s\n annual fee 年费
>]WQ1E[= annual general meeting 周年大会
,?s: s&4 annual growth rate 年增率；每年增长率
!u|s| 6{\ annual long-term supplement 长期个案每年补助金
%R 1$M318 annual pensionable emolument 可供计算退休金的年薪
Q
GDfX _
annual report 年报
:KJZo,\ Annual Report on the Consumer Price Index 《消费物价指数年报》
9$P*fx&m annual return 周年报表；周年申报表；每年报税表格
*7 >K" j Annual Return Rules 《周年报表规则》
$9O%,U@ annual review of consumer prices 每年消费物价回顾
d!]_n|B@9 annual roll-forward basis 逐年延展方式
zi ui annual salary 年薪
V cR(9~ annual statement 年度报表；年度决算表
d5 12Y[ R Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
1\+d 5Q0 annuitant 年金受益人
uSK<{UT~3 annuity 年金
4vR IJ}nQ annuity contract 年金合约
XvspE}~y annuity on human life 人寿年金
rui]_Fn]I antecedent debt 先前的债项
IEW[VU) ante-dated cheque 倒填日期支票
N b@zn0A(; anticipated expenditure 预期开支
6)~J5Fb anticipated net profit 预期纯利
6@o *"4~Q anticipated revenue 预期收入
: 0RfA% anti-inflation measure 反通货膨胀措施
O* 7` Waag anti-inflationary stance 反通货膨胀立场
tB7g.)yZb apparent deficit 表面赤字
" )_-L8 apparent financial solvency 表面偿债能力
2DTBL:?` apparent partner 表面合伙人
MUd
9R application for personal assessment 个人入息课税申请书
5Mq7l$]h$ application of fund 资金应用
73OYHp_j application to release as liquidator and to destruct the books of accounts and documents
-Lbi eS% 申请免除清盘人职务及毁灭帐簿与文件
!c8hER! appointed actuary 委任精算师
1Qz1 Ehz> appointed auditor 委任核数师；委任审计师
r*t\\2 appointed trustee 委任的受托人
==pGRau q appointer 委任人
{y
k0Zef_ apportioned pro rata 按比例分摊
c*#*8R9.y apportionment 分配；分摊
Xi!`+N4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KcQe1mT!+ apportionment formula 分摊方程式
q!P{a^Fnc apportionment of estate duty 遗产税的分摊
Ki: .^ appraisal 估价；评估
B> LL
* appreciable growth 可观增长
k3wAbGp appreciable impact 显着影响
60 z =bd] appreciable increase 可观增长
eDPmUlC+- appreciation 增值；升值
.[KXO0Ui6u appreciation against other currencies 相对其他货币升值
*N #{~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^|1)6P}6 appreciation tax 增值税
UI>?"b6
L appropriation 拨款；拨用；拨付
JxM[LvVi appropriation account 拨款帐目
]TmxCTV L Appropriation Bill 拨款法案
1ZF>e`t8 appropriation-in-aid system 补助拨款办法
3r (i=ac0 approved assets 核准资产
7#BU d/ approved basket stock 认可一篮子证券
qOk=:1`3 approved budget 核准预算
(n,!v) approved charitable donation 认可慈善捐款
x)<Hr,wd approved charitable institution 认可慈善机构
^
|^Q( approved currency 核准货币；认可货币
oJEUNgY& approved estimates 核准预算
.oNs8._:
approved estimates of expenditure 核准开支预算
ZCbnD j approved overseas insurer 核准海外保险人
Z1gZn)7 approved overseas trust company 核准海外信托公司
?$#,h30 approved pooled investment fund 核准汇集投资基金
+w ]KK6 approved provident fund scheme 认可公积金计划
ny]R,D0 approved provision 核准拨款
CI )89` approved redeemable share 核准可赎回股份
Do&/+Ssnu approved regional stock 认可地区性证券
mw*BaDN@Q approved retirement scheme 认可退休金计划
TEK]$%2 approved subordinated loan 核准附属贷款
`IQ76Xl arbitrage 套戥；套汇；套利
'!%Zf;Fjr arbitrageur 套戥者；套汇者
7O,y%NWaK arbitrary amount 临时款项
fQ,L~:Y = arrangement 措施；安排；协定
[0(+E2/:2 arrears 欠款
[;F%6MPK^ arrears of pay 欠付薪酬
$# /-+ > arrears of revenue 逾期未收税款；逾期未收的帐项
A # y,B articles of association 组织章程；组织细则；组织章程细则
nKzS2 u=:Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}op 0`-Xb ascertainment of profit 确定利润
.cV<(J 5o "Asia Clear" “亚洲结算系统”
GuV.7&!x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n!r<\4I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\NEXtr`Th Asian Development Fund [ADF] 亚洲发展基金
xSQ:#o=8G Asian dollar bond 亚洲美元债券
]R$
u3F Asian dollar market 亚洲美元市场
&C.{7ZNt Asian dollar rate 亚洲美元利率
nYcj6? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)\bA'LuFy Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^rmcyy8;g asked price 沽盘；喊价；索价；卖方报价
QD6in>+B@ assessable income 应评税入息
P@m_tA% assessable loss 应评税亏损
I wfJDJJ assessable profit 应评税利润
NEpomE(>x assessable value 应评税值
'9+JaB assessed profit 估定利润
INd:_cT4l assessed value 经评估价值
vC f{k assessment 评税；评定；估价；评税单
Lad8 C assessment number 评税编号；估价编号
H} R/_5g assessment of additional tax 补加税评税
V6:S<A assessment of performance 业绩评估；实绩评价
,[
UqUEO Assessor 评税主任
6z6\-45 asset price bubbles 资产价格泡沫
xH\#:DLY asset-backed securities 具资产保证的证券
@2Lp I*]C assets accretion 资产增值
< )dq v0= assets and liabilities 资产与负债
-A?6)ggf. assets betterment statement 资产递增表；资产改进表
d-zNv bU" assets lending 实物放款；有抵押贷款
{<~oa+" assets of the company passing on the death 死者去世时转移的公司资产
K/Q%tr1W0 assets pledged as security for liabilities 用作负债抵押的资产
jf`QoK assets portfolio 资产投资组合
&%@b;)]J assets price 资产价格
>9Yo:b:f assets quality 资产质素
CNo'qlvF5N assets realization 资产变现
<6
HrHw_ assets refinancing arrangement 资产再集资安排
H{}Nr
4 assets securitization 资产证券化
1M f tq4nq assets situated outside Hong Kong 在香港以外地方的资产
I`$"6 Xy assets stripping 削减资产；拆卖资产
~HFqAOr assets value 资产值
Ft&ARTsa* assignee 承让人
=bx;TV assignment 转让；转让书；转让契
k10g %K4g assignment of interest 权益转让
f,jN " assignment of letters patent and trade mark 专利证书及商标转让
6n|R<DO%\ assignment of property 物业转让；物业转让书
B<p-qPR K assignment right 转让权
` XvuyH assignor 转让人
>/r^l)`9_f associate 有联系的人；有关连人士；相联者；合伙人；联系人
>@Nn_d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$ ?HOke associate member 附属会员
5~,/VV associated body corporate 相联法人团体
4Y2!q$}I+ associated company 相联公司；联属公司
.T>^bLuFy associated corporation 相联法团
}nsxo5WP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"^Ax}Jr 公认会计师公会〔英国〕
6m ~ N 2^z Association of Futures Exchange Brokers 香港期货经纪协会
#OQT@uF! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!` A]YcQ association of underwriters 承保人组织
m0 }1P]dc assumption of control 接管
`kRv+Qwfa assurance 担保；保险；转易；转易书
0b)q,]l] assurance of interest 权益的转易
"f
Ni3 <x] at 19XX price 按一九ＸＸ年价格计算
F> H5 ww9E at a discount 按赔价计算；按贴水价格计算；打折扣
[U^@Bk h at a premium 按溢价计算；按升水价格计算
< Z>p1S at call 通知付款；按通知
R7
WGc[ at constant market price 按固定市价计算
)y .1}R2[ at constant price 按固定价格计算
\# hp,XV> at cost 按成本计算
fF|m~#y at current market price 按当时市价计算；按现时市价计算
Iq[
d5)M4 at current price 按当时价格计算；按现时价格计算
Z ? F*Z0y at factor cost 按要素成本计算；按生产要素成本计算
ta*6xpz-\Q at money-of-the-day price 按付款当日价格计算
"!AbH<M;@ at or better 按指定或较佳价位〔买卖指令〕
>.76<f ni at par 按面值计算；平价
Y) ig:m]# at sight 见票即付
>!g W]{ at the close 按收市盘
K:JM* 4W at the opening 按开市盘
h{Zd, 9H attestation 见证；见证条款
}#Q ?\ at-the-money option 平价期权
ar%!h~ attorney 受权人；受托代表人
/7o{%~O attornment 新拥有人承认书
gz~)v\5D/ attributable profit 可归属利润
UWPzRk#s" attributable share value 可归属股份价值
S#|dmg;p Auckland Stock Exchange 奥克兰证券交易所
1 M<;}hJ{/ auction 拍卖
ukAE7O(W& auctioneer 拍卖商
~snYf7 audit 审计；核数
PX$_."WA Audit Commission 审计署
q Q/<\6Sl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.*,W%r?1n6 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〕
.}4^b\ audit review 帐目审查
]T<\d-!CZN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GX@=b6#- audited account 审计帐目；经审计的帐目
z"PU`v audited annual account 经审计的周年帐目
h)o5j-M>4 audited balance sheet 经审计的资产负债表
Dx*tolF auditor 核数师；核数主任；审计师
F DQP|, auditor's certificate 核数师证明书；审计师证明书
Tz<@k auditor's report 核数师报告；审计师报告
-NL=^O$G Aussie bond 澳元债券
EjjW%"C, austerity budget 紧缩预算
8_h :_7e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tsys</E& Australia All Ordinaries Index 澳洲所有普通股票指数
i[r>^U8O Australian Dollar [AUD] 澳元
J*zm*~8\ Australian Options Market 澳大利亚期权市场
s<b(@L 1 Australian Securities Commission 澳洲证券事务监察委员会
yq]/r=e!k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^a # Australian Stock Exchange 澳大利亚证券交易所
;]A:(HSZj Austrian Schilling [ATS] 奥地利先令
_u QxrB"9 authentication 认证；鉴证
ll#_v^ authority to purchase 委托购买证；委购书
I;rh(FMV authorization 认可；核准；授权；授权书
j@778fvM\t authorization by direction 指示授权
u[b0MNE ~ authorization by instruction 指令授权
O@7={)6qc authorization by warrant 令状授权
JM> 4m)h# authorization of unit trust 单位信托的认可
YL kdT% authorized agent 指定代理人
: kw14?]_ authorized capital 法定资本
<HMmsw authorized clerk 出市员
g( -}M` authorized dealer 认可交易商
} :9UI authorized financial institution 认可财务机构
&:}}T=@M1 authorized fund 认可基金
<v+M ~"%V authorized fund house 获授权的基金公司；认可基金公司
=CGB}qU l0 authorized institution 认可机构
*R8qnvE\() authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0?/vcsO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<c Ng_ZZ;8 authorized insurer 获授权保险人；获认可承保人
,mm9X\ ' authorized investment 特准投资项目
MgG_D6tDM authorized person 获授权人
ZB5u\NpcW authorized representative 获授权代表
D4;6}gRC authorized share capital 法定股本
3lG=.yD automated quotation system 自动报价系统
`bMw t?[* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eW.[M ?, 自动交易系统〔香港期货交易所有限公司〕
a ,~}G'U automatic adjustment mechanism 自动调整机制
8Ssk>M* automatic adjustment system 自动调整系统
_ ;8+L\ Automatic Clearing House 自动票据交换所
Y&y5^nG automatic exchange rates accumulation system 自动化汇率累集系统
q+ )csgN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QoTjKck. automatic teller machine [ATM] 自动柜员机
^ e4y:# Nu autopay 自动转帐
g4=6\vg available assets 可用资产
O}cg1Q8p available fiscal reserve 现存财政储备
rn"} @5 available profit 可用利润
O({vHqN> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m~ U2 L average 平均；平均数；海损
]xf|xs average basic salary 平均基本薪金
lL ]8~3b average consumer expenditure 平均消费开支；一般消费开支
BBUXoz average cost 平均成本
hY^-kdQ>M average cost of land production 增辟土地平均成本
(U#9 average daily turnover 平均每日成交额
nd?R |._R average daily wage rate 平均每日工资率
x fqW~& average expenditure pattern 平均开支模式
{nl4(2$ average growth rate 平均增长率
`Q~`Eq?@ average net fixed assets 固定资产平均净值
n] ]!:jFC average of relatives 相对价格平均数
b*@y/ e\u` average price 平均价格
hp6%zUR average propensity to consume 平均消费倾向；一般消费倾向
'@Q
aeFm average propensity to save 平均储蓄倾向；一般储蓄倾向
'.&z y# average rate 平均率
~.'NG?
%7P average revenue 平均收入；平均收益
d}e/f)( average stock 平均库存；平均存货
M.QXwIT average yearly rent 平均年租
v\ gCgx=%j avoidance of double taxation 避免双重课税
`fUem,$)1F avoidance of tax 避税
