A:
929#Q#TT A share Ａ股；甲类股份
R|/Wz/$1A abatement of tax 减税；减扣免税额
uEBQoP2 ABN AMRO Bank N.V. 荷兰银行
-sP9E|/:'3 above-the-line expenditure 线上项目支出；经常预算支出
f&K}IM8& # above-the-line receipt 线上项目收入；经常预算收入
G=vN;e_$_b ABSA Asia Limited 南非联合亚洲有限公司
i:g{{Uuv absolute change 绝对数值变更
;_x2 Ymw absolute expenditure 实际开支
4+)Z k$E absolute guideline figure 绝对准则数字
OMl8 a B9 absolute interest 绝对权益
K 3Huu!Tr absolute order of discharge 绝对破产解除令
*^n^nnCwp absolute profit margin 绝对利润幅度
5 5LgBD absolute value 实值；绝对值
x<8\- absolutely vested interest 绝对既得权益
N[>:@h absorbed cost 已吸收成本；已分摊成本
Z&TD+fT< absorption 吸收；分摊；合并
AlUJ1^o) absorption rate 吸收率；摊配率；分摊率
[70Y,,w ACB Finance Limited 亚洲商业财务有限公司
F/)f,sZ F acceptable form of reciprocity 合理的互惠条件
g .3 f2w acceptable rate 适当利率；适当汇率
1U acceptance agreement 承兑协议
Pv# KmSA9 acceptance for honour 参加承兑
m{VL\ g) acceptor 承兑人；接受人；受票人
e,^pMg~ acceptor for honour 参加承兑人
JL@ F~U9 accident insurance 意外保险
'wa g |- Accident Insurance Association of Hong Kong 香港意外保险公会
;.\g-`jb accident insurance scheme 意外保险计划
:#qUMiu$ accident year basis 意外年度基准
/\~l1.6` accommodation 通融；贷款
q{/*n]K accommodation bill 通融票据；空头票据
"=FIFf accommodation party 汇票代发人
se!g4XEWD account balance 帐户余额；帐户结余
P?xA$_+ account book 帐簿
@ ozm; account collected in advance 预收款项
iL+y( ] account current book 往来帐簿
c$/<l5Uw account of after-acquired property 事后取得的财产报告
5H~@^!7t account of defaulter 拖欠帐目
K@HLIuz4t account payable 应付帐款
8*vFdoE_oO account payee only [A/C payee only] 只可转帐；存入收款人帐户
,b$z!dvhl account receivable 应收帐款
T=.-Cl1A account receivable report 应收帐款报表
M' YJ" account statement 结单；帐单；会计财务报表
@$Yb#$/ account title 帐户名称；会计科目
{QMN=O&n accountant's report 会计师报告
u9BjgK(M Accountant's Report Rules 会计师报告规则
_$!`VA% accounting and auditing procedure 会计与审计程序；会计与核数程序
$<:'!#% Accounting Arrangements 《会计安排》
# 9V'';: accounting basis 会计基础
7O"hiDQ accounting by Official Receiver 破产管理署署长呈交的帐目
ZxI]I1) Accounting Circular 《会计通告》
Gj)uy jct accounting class 会计类别
\PzN XQ$ accounting date 记帐日期；会计结算日期
<vL}l: r accounting for money 款项核算
yYg Accounting Officer 会计主任
@bE~@4mOu accounting period 会计报告期；会计期
EPv%LX_j accounting policy 会计政策；会计方针
} +1'{B"I accounting practice 会计惯例
CPVmF$A- accounting principle 会计准则
j|k @MfA accounting record 会计记录
pcNSL'u+ accounting report 会计报告
CGk I\E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4aA9\\hfGY Accounting Society of China 中国会计学会
j"i#R1T accounting statement 会计报表
4Mi~1iZj accounting system 会计制度；会计系统
&lU Ny
L accounting transaction 会计事项；帐务交易
6 A.P6DW accounting treatment 会计处理
zPHy2H$28 accounting year 会计年度
VJ*\pM@no accretion 增值；添加
=D}4X1l accrual 应计项目；应累算数目
^g[J*{+!W accrual basis 应计制；权责发生制
lf6|. accrual basis accounting 应计制会计；权责发生制会计
9|<Be6 accrue 应累算；应计
.x>HA^ 4 accrued benefit 应累算利益
!:d L~n accrued charges 应计费用
HZ{n&iJ accrued cumulative preference share dividend 应累算的累积优先股股息
(U _wp's accrued expenses 应累算费用
UDM yy Vd accrued interest payable 应付利息；应计未付利息
A*R n <{U accrued interest receivable 应收利息；应计未收利息
<>n9'i1 accrued right 累算权益
l0. FiO@_Q accruing profit 应累算的利润
4
A5 t*e accumulated fiscal reserve 累积财政储备
$e*B:}x} accumulated profit 累积利润；滚存溢利
"9%q bM B accumulated reserve 累积储备
Fh^ox"3 c accumulation of surplus income 累积收益盈余
#cO+ <1 acquired assets 既得资产
8?kP* tmcZ acquisition 收购；购置；取得
&>g~-s acquisition cost 购置成本
jFG5)t<D acquisition expenses 购置费用
0d";Hh: acquisition of 100% interest 收购全部股权
McP~}"!^ acquisition of control 取得控制权
bQ"N
;d)e acquisition of fixed assets 购置固定资产
Gn k|^i;t acquisition of shell “买壳”
4~D ax) acquisition price 收购价
]x@~-I ) act of God 天灾
nc&Jmo7 acting partner 执事合伙人
y jFe' active market 买卖活跃的市场；交投畅旺的市场；旺市
e "~)Utk active partner 积极参与的合伙人
> T QZk4$ active trading 交投活跃
<ZVZ$ZW~D actual circulation 实际流通
.yX>.>"T| actual cost 实际成本
Dp`HeSKU^ actual expenditure 实际开支；实际支出
?&xlT+JM actual income 实际入息；实际收入；实际收益
ik IzhUWE actual market 现货市场
{"jd_b& actual price 现货价；实际价格
-%H %m`wD actual profit 实际利润
n]v7V&mj\ actual quotation 实盘；实际价位；实际报价
{-h, ZdH^ actual year basis 按实际年度计算
'#<> "| actuals 实货
ED/FlL{ actuarial investigation 精算调查
8 URj1 W actuarial principle 精算原则
4'm q_o#4W actuarial report 精算师报告
{_(+>v"eJ Actuarial Society of Hong Kong 香港精算学会
p-Pz =Cx - actuarial valuation 精算师估值
hlC%HA actuary 精算师
[@|be.g ad referendum agreement 暂定协议；有待覆核的协定
a,cC!
ad valorem duty 从价税；按值征税
A0>x9 XSkJ ad valorem duty system 从价税制
OX^3Q:Z= ad valorem fee 从价费
;`X~ k|7K ad valorem tariff 从价关税
(6clq:c7j additional allowance 额外免税额
r )8z#W>s additional amount for unexpired risk 未过期风险的额外款额
^K;hn,R= additional assessable profit 补加应评税利润
R8 jovr additional assessment 补加评税
a_{ 6Qdl additional commitment 额外承担
?:/|d\,7@ additional commitment vote 额外承担拨款
C_Gzv'C"L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6c & Y additional dependent parent allowance 供养父母额外免税额
)x[HuIRaa additional provision 额外拨款
H k9U&j$ additional stamp duty 附加印花税
SK-W%t additional tax 补加税罚款；补加税款
Q;wB{vr$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5r7h=[ N adjudged bankrupt 被裁定破产
{(Fe7,.S3 adjudicated bankrupt 裁定破产人
eO[c l B adjudication fee 裁定费；评定印花税额手续费；评估契据费
2yxi= XWZ adjudication of bankruptcy 裁定破产；宣告破产
Ia7D F ' adjudication of insolvency 裁定无力偿还债务
{ cR3.%wX adjusted actual 经调整的实数；调整后的实数
u(2BQO7 adjusted current assets 经调整的流动资产；调整后的流动资产
/< QSe adjusted figure 经调整的数字；调整后的数额
%Rarr adjusted liabilities 经调整的负债；调整后的负债
nh0&'hA adjusted loss 经调整的亏损；调整后的亏损
mgcN( n1 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
9^\hmpP@D adjusted profit 经调整的利润；调整后的利润
~!] m6 / adjusted surplus 经调整的盈余额；调整后的盈余额
L;yEz[#xaT adjusted value 经调整的价值；调整后的价值
]nc2/ S% adjustment 调整；修订；理算〔保险〕
eEP(
). adjustment centre 调剂中心
[b;Uz|o adjustment lag 调整过程的时间差距；调整时差
pBU]=[M0 adjustment mechanism 调整机制
Rsn^eR6^ adjustment of loss 亏损调整
-_|]N/v\ adjustment process 调整过程；调整程序
L$hc, adjustment range 调整幅度
>qpqQ;
bm administered exchange rate 受管制汇率
\O? u* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fnOIv# administration expenses 行政费用
Q; 20T administration fee 手续费；行政费
^1VbH3M administration in bankruptcy 破产管理
<\ETPL ,< administration order 遗产管理令
5Eal1Qu administrator 管理人；遗产管理人
HfZtL administrator of the estate 遗产管理人
@w oC8X admission of debt 债项承认书
VDa|U9N admission of proof 接纳债权证明
F []& 1 advance 放贷款项；垫付款项；预支款项；预付款项
^@"c` advance account 暂支帐目；预付款帐户
85hQk+Bu4 advance compensation 预付补偿金
MS {{R +& advance from shareholder 股东垫款
JY@ X2'>v/ advance pending reimbursement 预支以待日后付还
J7n5Ps\M advanced economy 先进经济体系
Azn:_4O advancement 预付；预付财产
k* Pz&8| advances warrant 垫款令
1i+FL'' advancing 贷出
)S Q('vwg adverse balance 逆差
:~33U)?{T adverse exchange 逆汇
^#w{/C/n advertisement addressed to shareholders 在报章刊登的致股东通告
~p^7X2% ! advice for collection 托收通知书
HlRAD|]\ advice of drawing 提款通知书；汇票通知书
3agNB F2 advice of payment 付款通知
:'Xr/| s Advisory Committee [Securities and Futures Commission]
+V1}@6k
: 谘询委员会〔证券及期货事务监察委员会〕
R,b59,&3/ Advisory Committee on Diversification 经济多元化谘询委员会
^ $wJi9D6 affidavit 誓章；遗产申报誓章
h!Y?SO.b affidavit of no receipt 述明无收款的誓章
`j:M)2:*y affiliate 联号；联营公司；附属公司
4|F#gK5E affiliated company 附属公司；联号；联营公司
I%i:)6Un-y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3 Ta>Ki affordability 负担能力
6l[G1KkV African Development Bank [AfDB] 非洲开发银行
kO+s+ 55
after-acquired property 事后取得的财产
zDd5cxFdZ after-hours dealing 市后交易
6F-JK 1i after-tax profit 税后盈利；税后利润；税后溢利
D B~MYOX~ agency agreement 代理协议
pn s +y agency expenses 代理机构的开支
-ek1$y9) agency fee 代理费
}9=2g`2Q Agency Law 《代理法》
fkG## ! agent 代理人；承销人
ZOn_dYjC agent of company 公司代理人
>-zkB)5<,# agent's fee 代理人费；经纪费
:A#+=O0\ z aggregate 总计；总数；总体数字
[ro t aggregate amount 总款额；总额
AWL[zixR aggregate assets and liabilities 总体资产与负债
3I\m,Ob aggregate at constant price 按固定价格计算的总体数字
zLK\I~rU! aggregate demand 总需求
C
Oa .xyp aggregate gross position 总持仓量
J&_3VKrN aggregate limit 总限额
8 ?" Z e( aggregate of salaries tax 合计薪俸税
Wvb Eh|y aggregate performance 总体表现；总体业绩
V&R$8tpz aggregate supply 总体供应
ArL-rJ{} aggregate surplus 总盈余
RF!'K
ko aggregate total 整体总额
6y9C@5p}B aggregate value 总值；合计价值
/.2 qWQH aggregated basis 合计基准
/W0E(8:C) aggregated net chargeable income 合计应课税入息实额
\ = Nm5: aggregation 合并计算；合计；总和
'+6 <U[ L aggregation of incomes of husband and wife 夫妇入息合并计算
Ju4.@ aggregation of property 财产的总和
W]@6=OpH agio 差价；贴水
IhwN],-V Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Ysl9f1>% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ke^d8Z. 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
h(|;\ ~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X?R
|x[ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
wsI 5F&R, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}>,CUz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Bi
XTC$Oi agreement for a settlement 授产协议
}biCQ* {' agreement for assignment 转让协议
e z+yP,.# agreement for sale 售卖协议；买卖协议
EP (Eq agreement for sale and purchase 买卖协议
^ `je agreement for the payment of interest 支付利息协议
]$ |st^Q agreement for the repayment of money 还款协议
1xIFvXru agreement of reinsurance 再保险协议
?{y:s!! Agricultural Bank of China 中国农业银行
olUqBQ&ol air passenger departure tax 飞机乘客离境税
n0Qh9*h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t;Fbt("]: airport tax 机场税
:V u7,o alcohol duty 酒精税
?CcR
7l alienation 让与；让渡；转让
Qi(e`(,' alimony 生活费；赡养费
BH.:_Qrbh[ All Ordinaries Index [AOI] 所有普通股指数
O>)n*OsS all risks 全险；综合险
X}n&`y{/ All Sales Record for Stock Market 《股票市场成交报告》
FZe N, Allied Capital Resources Limited 新联财务有限公司
+?4*,8Tmmz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UKt/ 0Ze allocation letter 拨款信件
#QJ4o_ allocation of fund 分配款项；预留款项
= B3! jir allocation of profit 利润分配；溢利分配
;] l{ D} allocation warrant 拨款令
QZ:]8MHl] allotment 分配；配股
Vz=j )[ allotment notice 股份配售通知；配股通知
f 4
Sw, A allotment of shares 股份分配
m!FM+kge allowable 可获宽免；免税的
,6cbD allowable business loss 可扣除的营业亏损
( ;Dn%kK allowable expenses 可扣税的支出
~/]\iOL allowance 免税额；津贴；备抵；准备金
u"Hd55"& allowance for debts 债项的免税额
Y_|K,T6Zj@ allowance for depreciation by wear and tear 耗损折旧免税额
"63zc 1 allowance for funeral expenses 殡殓费的免税额
sqMNo n`5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\\E_W9.u allowance for repairs and outgoings 修葺及支出方面的免税额
@xW"rX#7f allowance to debtor 给债务人的津贴
:yFTaniJ'. alteration of capital 资本更改
\(
Gf+ alternate trustee 候补受托人
((hJmaq amalgamation 合并
0k] ju ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V5(tf' ambit of charges 征税范围；收费范围
.zSimEOF amended valuation 经修订的估值
UG^?a American Commodities Exchange 美国商品交易所
>? A `C!i American Express Bank Limited 美国运通银行
dwf #~7h_ American Stock Exchange 美国证券交易所
"0!eb3n amortization 摊销
709Uv5 amount due from banks 存放银行同业的款项
sg9x?Bx9 amount due from banks abroad 存放海外银行同业的款项
2y
.-4?e amount due from holding companies 控股公司欠款
c?V*X - amount due from local banks 存放本港银行同业的款项
^D> M Dj6 amount due to banks 银行同业的存款
.X=M ! amount due to banks abroad 海外银行同业的存款
h
C`p<jp/ amount due to holding companies 控股公司存款
)]>Y*<s } amount due to local banks 本港银行同业的存款
4U y>#IL amount due to outport banks 外埠银行同业的存款
^N}~U5 amount for note issue 发行纸币的款额
{msB+n~WZ amount of bond 担保契据的款额
]!Aze^7; amount of consideration 代价款额
H1u i#5n2 amount of contribution 供款数额
n)?F
9Wap amount of indebtedness 负债款额
&= yqWW? amount of principal of the loan 贷款本金额
^{sI'l~ amount of rates chargeable 应征差饷数额
XJ1nh E amount of share capital 股本额
g :e8i~ amount of sums assured 承保款额
JA(q>>4 amount of variation 变动幅度
E_I6 amount of vote 拨款数额
uKAHJ$% amount payable 应付款额
d?qO`-
~$ amount receivable 应收款额
=<W[ dV=W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/s0VyUV= analysis 分析
3z. >b ancillary risk 附属风险
%fSk
"%u%< annual account 周年帐目；周年帐目报表；年度决算；年结
n\)f.}YD8d annual accounting date 年结日期
DmpJzH j| annual allowance 每年免税额；年积金；年度津贴；年津
JI; i1@| b annual balance 年度余额
8lb
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annual disposable income 每年可动用收入
3&d +U)E annual estimates 周年预算
vlKKPS annual fee 年费
7Sv5fLu2 annual general meeting 周年大会
rW>'2m 6HU annual growth rate 年增率；每年增长率
.BTT*vL- annual long-term supplement 长期个案每年补助金
&CsBG?@Z| annual pensionable emolument 可供计算退休金的年薪
,&l *AB! annual report 年报
(%IstR|u: Annual Report on the Consumer Price Index 《消费物价指数年报》
iQR})=Q annual return 周年报表；周年申报表；每年报税表格
N P(?[W Annual Return Rules 《周年报表规则》
{7s zo`U2 annual review of consumer prices 每年消费物价回顾
WW/m
/+ annual roll-forward basis 逐年延展方式
rca"q[, annual salary 年薪
_)H+ ..= annual statement 年度报表；年度决算表
hSH-Ck@ Qy 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
L|?tc ic annuitant 年金受益人
b cf Op A annuity 年金
z_TK
(;j annuity contract 年金合约
/2q%'"x( annuity on human life 人寿年金
<^paRKEa+# antecedent debt 先前的债项
@<L. #gtP ante-dated cheque 倒填日期支票
?9"glzxr anticipated expenditure 预期开支
]&>)=b!, anticipated net profit 预期纯利
k6\c^%x anticipated revenue 预期收入
T /uu='3 anti-inflation measure 反通货膨胀措施
^
z;pP anti-inflationary stance 反通货膨胀立场
u9Ro =#xt apparent deficit 表面赤字
teb(\% , apparent financial solvency 表面偿债能力
" B1' K8 apparent partner 表面合伙人
aH w VoT application for personal assessment 个人入息课税申请书
s~CA
@ application of fund 资金应用
lk|/N^8M application to release as liquidator and to destruct the books of accounts and documents
o^D{WH\p 申请免除清盘人职务及毁灭帐簿与文件
rxA<\h,A appointed actuary 委任精算师
.:}\Z27-c appointed auditor 委任核数师；委任审计师
CAO$Z t appointed trustee 委任的受托人
tp"\ appointer 委任人
9 w 1)Mf} apportioned pro rata 按比例分摊
w]}v m- apportionment 分配；分摊
tq[C"| dH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i2DR}%U apportionment formula 分摊方程式
_>.%X45xi apportionment of estate duty 遗产税的分摊
eYFCf; appraisal 估价；评估
u|E,Wy1 appreciable growth 可观增长
(@zn[ Nq appreciable impact 显着影响
^H'#*b0u appreciable increase 可观增长
Oqyh{q%] appreciation 增值；升值
4b)xW&K{ appreciation against other currencies 相对其他货币升值
U4g ZW]F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ETtR*5Y 5 appreciation tax 增值税
v|e>zm < appropriation 拨款；拨用；拨付
pR $c<p appropriation account 拨款帐目
$[d}g Appropriation Bill 拨款法案
T!n<ya! appropriation-in-aid system 补助拨款办法
a[/p(O approved assets 核准资产
bv+PbK]iO approved basket stock 认可一篮子证券
B%,0zb+-L approved budget 核准预算
Z$q}y
79^ approved charitable donation 认可慈善捐款
;2U`?" approved charitable institution 认可慈善机构
7 `|- K approved currency 核准货币；认可货币
f#!Ljjf$ ; approved estimates 核准预算
1PWDK1GI8 approved estimates of expenditure 核准开支预算
ZqScz S7uf approved overseas insurer 核准海外保险人
7 ,:QFV approved overseas trust company 核准海外信托公司
lwV#j}G approved pooled investment fund 核准汇集投资基金
,i'>+Ix< approved provident fund scheme 认可公积金计划
bk V_ ^8 approved provision 核准拨款
ZN.
#g_ approved redeemable share 核准可赎回股份
1vX97n<} approved regional stock 认可地区性证券
N ^O. P approved retirement scheme 认可退休金计划
m~2PpO approved subordinated loan 核准附属贷款
lL nD%*03 arbitrage 套戥；套汇；套利
ZM\Z2L]n arbitrageur 套戥者；套汇者
Mq-;sPsFP arbitrary amount 临时款项
{`{U\w5Af arrangement 措施；安排；协定
|TkO'QN arrears 欠款
#Hq XC\~n arrears of pay 欠付薪酬
/CH*5w)1
arrears of revenue 逾期未收税款；逾期未收的帐项
]c*&5c$ articles of association 组织章程；组织细则；组织章程细则
yAaMYF@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`Os@/S ascertainment of profit 确定利润
" Ln)v "Asia Clear" “亚洲结算系统”
cZA l.}/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
caS5>wk`R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6?r}bs6Msx Asian Development Fund [ADF] 亚洲发展基金
QO~!S_FRH Asian dollar bond 亚洲美元债券
"HlT-0F Asian dollar market 亚洲美元市场
m#ID%[hg$ Asian dollar rate 亚洲美元利率
t}+P |$[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{ZB7,\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N_wB asked price 沽盘；喊价；索价；卖方报价
L%;fYi ;n assessable income 应评税入息
T {:8,CiW assessable loss 应评税亏损
+N}yqg E assessable profit 应评税利润
rHi BW! assessable value 应评税值
mR O@ZY;5 assessed profit 估定利润
TrPw*4h 9s assessed value 经评估价值
I9Lt> * assessment 评税；评定；估价；评税单
X4eoE assessment number 评税编号；估价编号
b|pp}il assessment of additional tax 补加税评税
C <Pd_& assessment of performance 业绩评估；实绩评价
gz#2} Assessor 评税主任
eM]>" asset price bubbles 资产价格泡沫
y7,t "XV asset-backed securities 具资产保证的证券
ZFtJoGaR assets accretion 资产增值
ve\@u@K^ assets and liabilities 资产与负债
_C=01 %/ assets betterment statement 资产递增表；资产改进表
3vkzN assets lending 实物放款；有抵押贷款
gH.$B' assets of the company passing on the death 死者去世时转移的公司资产
Ce~Pms] assets pledged as security for liabilities 用作负债抵押的资产
If8Lt}- assets portfolio 资产投资组合
Xy}>O* assets price 资产价格
2*V]jO assets quality 资产质素
8K@e8p( y assets realization 资产变现
t qUBl?i assets refinancing arrangement 资产再集资安排
m {&lU@uL
assets securitization 资产证券化
#=72 /[ assets situated outside Hong Kong 在香港以外地方的资产
R2Lq??XA= assets stripping 削减资产；拆卖资产
aWNj l assets value 资产值
%0({ MU assignee 承让人
6\Tq,I 7 assignment 转让；转让书；转让契
P
F); K Q assignment of interest 权益转让
}rnu: 7 assignment of letters patent and trade mark 专利证书及商标转让
^Nt^.xi7 assignment of property 物业转让；物业转让书
bN|1%[ 7 assignment right 转让权
7q{yLcC" assignor 转让人
=>J A; ft associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ba t@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ur ol)_3X associate member 附属会员
ERIF#EY associated body corporate 相联法人团体
7V5kYYR^F associated company 相联公司；联属公司
/`t}5U>S_ associated corporation 相联法团
VA`VDUG, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4;(W0RQa 公认会计师公会〔英国〕
N8,g~ ?r^ Association of Futures Exchange Brokers 香港期货经纪协会
.krEfY& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
p@h<u!rL8 association of underwriters 承保人组织
$@w ,9J\ assumption of control 接管
3lKs>HE0 assurance 担保；保险；转易；转易书
?0-3J )kW assurance of interest 权益的转易
%s ;5 at 19XX price 按一九ＸＸ年价格计算
] VEc 9? at a discount 按赔价计算；按贴水价格计算；打折扣
m E'HRv at a premium 按溢价计算；按升水价格计算
,s 6lB0 at call 通知付款；按通知
LoSrXK~0~J at constant market price 按固定市价计算
AG#Mj(az! at constant price 按固定价格计算
- ~*kAh at cost 按成本计算
N/1xc1$SB at current market price 按当时市价计算；按现时市价计算
`uqe[u;`6 at current price 按当时价格计算；按现时价格计算
mnw(x#%P at factor cost 按要素成本计算；按生产要素成本计算
9j}Q~ v\ at money-of-the-day price 按付款当日价格计算
E_P,>f at or better 按指定或较佳价位〔买卖指令〕
R*lq.7
at par 按面值计算；平价
A+}O~,mxP8 at sight 见票即付
bx Wzm| at the close 按收市盘
dnM. at the opening 按开市盘
6BZi4:PDx attestation 见证；见证条款
fP- =wd at-the-money option 平价期权
1uE M;O attorney 受权人；受托代表人
<-gGm=R_ $ attornment 新拥有人承认书
F ^lau f attributable profit 可归属利润
j'Gezx^.<e attributable share value 可归属股份价值
<p?oFD_e4 Auckland Stock Exchange 奥克兰证券交易所
Fr<tk^~/ auction 拍卖
J<9})
m auctioneer 拍卖商
k9&W0$I# audit 审计；核数
= AF;3 Audit Commission 审计署
07\]8^/G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IU"n`HS 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〕
D+w ? audit review 帐目审查
]< 9o>#3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
cnDF`7xrT audited account 审计帐目；经审计的帐目
h ?fp( audited annual account 经审计的周年帐目
-k%|sqDZj audited balance sheet 经审计的资产负债表
!G<gp4Js+N auditor 核数师；核数主任；审计师
'*`1uomeo auditor's certificate 核数师证明书；审计师证明书
oHF ,k auditor's report 核数师报告；审计师报告
7c<_j55( Aussie bond 澳元债券
{+gK\Nz austerity budget 紧缩预算
&x@N5j5Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_Om5w p =: Australia All Ordinaries Index 澳洲所有普通股票指数
=`!# V/= Australian Dollar [AUD] 澳元
A>)W6|m| Australian Options Market 澳大利亚期权市场
Sg(\+j= Australian Securities Commission 澳洲证券事务监察委员会
D+h`Z]"| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f J%A_N} Australian Stock Exchange 澳大利亚证券交易所
\.F|c Austrian Schilling [ATS] 奥地利先令
l\u5RMS(' authentication 认证；鉴证
\}gITc).j authority to purchase 委托购买证；委购书
yoTx3U@ authorization 认可；核准；授权；授权书
mhNgXp)_56 authorization by direction 指示授权
]XWtw21I1 authorization by instruction 指令授权
Lp+?5Dj LT authorization by warrant 令状授权
D6'- c# authorization of unit trust 单位信托的认可
JycC\s+%E authorized agent 指定代理人
JK'tdvs~ authorized capital 法定资本
qIO)<5\[%d authorized clerk 出市员
I=k`VI d: authorized dealer 认可交易商
i}C%`1+( authorized financial institution 认可财务机构
=05jjR1 authorized fund 认可基金
l i%8X . authorized fund house 获授权的基金公司；认可基金公司
iUS?xKN$~- authorized institution 认可机构
LO k J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rWp+kV[Ec> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`t7GYmw^# authorized insurer 获授权保险人；获认可承保人
v5L #H =P authorized investment 特准投资项目
~b 9fk)z! authorized person 获授权人
9hhYyqGsO authorized representative 获授权代表
~tB9kLFG authorized share capital 法定股本
.Txwp?}; automated quotation system 自动报价系统
"@ itn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Jx8DVjy 自动交易系统〔香港期货交易所有限公司〕
gv,%5r0YOw automatic adjustment mechanism 自动调整机制
|(5 |6r3 automatic adjustment system 自动调整系统
_9 z+xl Automatic Clearing House 自动票据交换所
^ E3 HY@j automatic exchange rates accumulation system 自动化汇率累集系统
k-$J # Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
mXUe/*r0T automatic teller machine [ATM] 自动柜员机
J*qo3aJjE autopay 自动转帐
9}11>X available assets 可用资产
q94*2@KV available fiscal reserve 现存财政储备
.1[pO_ available profit 可用利润
ZRC7j?ui8` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<-!' V,c average 平均；平均数；海损
[Ib17#74 average basic salary 平均基本薪金
w)Y}hlcq average consumer expenditure 平均消费开支；一般消费开支
zi,":KDz# average cost 平均成本
AKAxfnaR average cost of land production 增辟土地平均成本
>fgV!o4 average daily turnover 平均每日成交额
/O $)m[ average daily wage rate 平均每日工资率
t\lx*_lr average expenditure pattern 平均开支模式
o6S`7uwJ*/ average growth rate 平均增长率
lDG.\u average net fixed assets 固定资产平均净值
pEiq;2{~Yn average of relatives 相对价格平均数
@C5 %`{\ average price 平均价格
\LDcIK= average propensity to consume 平均消费倾向；一般消费倾向
6X$iTJ[\x average propensity to save 平均储蓄倾向；一般储蓄倾向
13I~
average rate 平均率
4\2~wSr average revenue 平均收入；平均收益
bt?)ryu average stock 平均库存；平均存货
_P{v=`]Eu average yearly rent 平均年租
9S)A6] avoidance of double taxation 避免双重课税
^4>Icz^ F avoidance of tax 避税
