A:
{ {_v.d~1 A share Ａ股；甲类股份
IgwHC0 W abatement of tax 减税；减扣免税额
edcz%IOM( ABN AMRO Bank N.V. 荷兰银行
D*VO;?D above-the-line expenditure 线上项目支出；经常预算支出
ntPj9#lf above-the-line receipt 线上项目收入；经常预算收入
o@dT iQK_ ABSA Asia Limited 南非联合亚洲有限公司
u {\>iQ
absolute change 绝对数值变更
W)D?8* absolute expenditure 实际开支
B<-("P(q absolute guideline figure 绝对准则数字
)eZ}Kt+ absolute interest 绝对权益
H<q|je}e absolute order of discharge 绝对破产解除令
I9aiAD0s absolute profit margin 绝对利润幅度
! t~tIJ>6 absolute value 实值；绝对值
L
aA<` absolutely vested interest 绝对既得权益
1'(";
0I absorbed cost 已吸收成本；已分摊成本
.{? ; #Cdn absorption 吸收；分摊；合并
W-|C K&1 absorption rate 吸收率；摊配率；分摊率
<P0 P *>M ACB Finance Limited 亚洲商业财务有限公司
eg?p )| acceptable form of reciprocity 合理的互惠条件
* HHL a acceptable rate 适当利率；适当汇率
[:(O`# acceptance agreement 承兑协议
K
re*~ " acceptance for honour 参加承兑
[PiMu,O[v acceptor 承兑人；接受人；受票人
SEg{Gso9b acceptor for honour 参加承兑人
[Y.JC' F# accident insurance 意外保险
g$"x,:2x{ Accident Insurance Association of Hong Kong 香港意外保险公会
ujBm"p_| accident insurance scheme 意外保险计划
F !OD*] accident year basis 意外年度基准
`^on`"\{u accommodation 通融；贷款
:6)!#q'g accommodation bill 通融票据；空头票据
ZBx,'ph}4 accommodation party 汇票代发人
1R*;U8? account balance 帐户余额；帐户结余
}1V+8'D account book 帐簿
6(htpT%J account collected in advance 预收款项
et/l7+/' account current book 往来帐簿
_99 +Vjy account of after-acquired property 事后取得的财产报告
-$=RQH$9 account of defaulter 拖欠帐目
lf
KV% account payable 应付帐款
XVfUr\=,T account payee only [A/C payee only] 只可转帐；存入收款人帐户
L8'4d'N+ > account receivable 应收帐款
"%dENK account receivable report 应收帐款报表
@gf <%> account statement 结单；帐单；会计财务报表
IDqUiN account title 帐户名称；会计科目
S5F5Tr;TN accountant's report 会计师报告
{2 T:4i 5 Accountant's Report Rules 会计师报告规则
F=*t]X[z} accounting and auditing procedure 会计与审计程序；会计与核数程序
:@E^oNKa0 Accounting Arrangements 《会计安排》
<?L5bhq accounting basis 会计基础
IN#/~[ W accounting by Official Receiver 破产管理署署长呈交的帐目
FqnD"]A Accounting Circular 《会计通告》
+ `'wY? accounting class 会计类别
CK4#ZOiaa accounting date 记帐日期；会计结算日期
]g oV Q' Y accounting for money 款项核算
8p}z~\J{a: Accounting Officer 会计主任
=s'H o accounting period 会计报告期；会计期
{|<r7K1< accounting policy 会计政策；会计方针
7.2 !g}E accounting practice 会计惯例
"7Kw]8mRR accounting principle 会计准则
&"T7KXx accounting record 会计记录
IIXA)b! accounting report 会计报告
&,Loq r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?*kB>U9e Accounting Society of China 中国会计学会
Er$&}9G+- accounting statement 会计报表
!nsr( 7X2 accounting system 会计制度；会计系统
x#5[i;-c accounting transaction 会计事项；帐务交易
Q;=4']hYU accounting treatment 会计处理
S{]3e-? accounting year 会计年度
=x(k)RTDu accretion 增值；添加
^c.pvC"4j accrual 应计项目；应累算数目
fMW=ss^fu- accrual basis 应计制；权责发生制
d_Zj W accrual basis accounting 应计制会计；权责发生制会计
m432,8 K3r accrue 应累算；应计
-H[@]Q4w accrued benefit 应累算利益
R\5fl[ accrued charges 应计费用
%a0q|)Nrj accrued cumulative preference share dividend 应累算的累积优先股股息
a5pM ~.] accrued expenses 应累算费用
Pjvb}q= accrued interest payable 应付利息；应计未付利息
eL)m( accrued interest receivable 应收利息；应计未收利息
~mah.8G
accrued right 累算权益
XS^du{ai accruing profit 应累算的利润
V8o,
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{IBbN05 ; accumulated profit 累积利润；滚存溢利
5RO6YxQ accumulated reserve 累积储备
J &=5h.G$ accumulation of surplus income 累积收益盈余
D?* du#6 acquired assets 既得资产
6fBA #Kb acquisition 收购；购置；取得
g%m-*v* acquisition cost 购置成本
XPt>klf acquisition expenses 购置费用
Q($@{[ lT acquisition of 100% interest 收购全部股权
3]'h (C acquisition of control 取得控制权
)NZ&m$I|- acquisition of fixed assets 购置固定资产
:(3'"^_NA acquisition of shell “买壳”
+
<w6sPm acquisition price 收购价
Tb:'M:dM" act of God 天灾
&,l7w K acting partner 执事合伙人
)M[FPJP} active market 买卖活跃的市场；交投畅旺的市场；旺市
3w[uc ~f active partner 积极参与的合伙人
|@R/JGB^ active trading 交投活跃
M
0G`P1o actual circulation 实际流通
wxvVtV{u>| actual cost 实际成本
}
MP_ actual expenditure 实际开支；实际支出
3y:),;|5 actual income 实际入息；实际收入；实际收益
ab)ckRC actual market 现货市场
ga;t`5+d actual price 现货价；实际价格
F60m]NUM)c actual profit 实际利润
7pep\ actual quotation 实盘；实际价位；实际报价
}PD tx:T- actual year basis 按实际年度计算
AtAu$"ue actuals 实货
$}YN`:{ actuarial investigation 精算调查
]:?hU^H]< actuarial principle 精算原则
NP~3! b actuarial report 精算师报告
J]48th0 , Actuarial Society of Hong Kong 香港精算学会
t0:~BYXu actuarial valuation 精算师估值
L/b vM?B^ actuary 精算师
Z%3)w. ad referendum agreement 暂定协议；有待覆核的协定
L!ms{0rJ ad valorem duty 从价税；按值征税
* "?,. ad valorem duty system 从价税制
OMYbCy^ ad valorem fee 从价费
-I#<?=0B ad valorem tariff 从价关税
m,w^,) additional allowance 额外免税额
}>YEtA additional amount for unexpired risk 未过期风险的额外款额
@fVz
* additional assessable profit 补加应评税利润
K3rsew
n additional assessment 补加评税
dOg c%(kz additional commitment 额外承担
mwz!7Q additional commitment vote 额外承担拨款
H 6 $ pA^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_R
;$tG, additional dependent parent allowance 供养父母额外免税额
'=K~M additional provision 额外拨款
j \ #y additional stamp duty 附加印花税
"zFTPL" additional tax 补加税罚款；补加税款
R-f('[ u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5g9K| - adjudged bankrupt 被裁定破产
>7W 8_6sC< adjudicated bankrupt 裁定破产人
Gh%dVP9B@P adjudication fee 裁定费；评定印花税额手续费；评估契据费
8<E U|/O adjudication of bankruptcy 裁定破产；宣告破产
:FS~T[C; adjudication of insolvency 裁定无力偿还债务
d,j)JnY3V adjusted actual 经调整的实数；调整后的实数
gG(9&}@( adjusted current assets 经调整的流动资产；调整后的流动资产
2Aa adjusted figure 经调整的数字；调整后的数额
kCoEdQ_ adjusted liabilities 经调整的负债；调整后的负债
`j.-hy>s adjusted loss 经调整的亏损；调整后的亏损
8D^ iQ BA 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
|hu9)0 P adjusted profit 经调整的利润；调整后的利润
akgvV~5 adjusted surplus 经调整的盈余额；调整后的盈余额
+~lPf. adjusted value 经调整的价值；调整后的价值
"#%9dWy adjustment 调整；修订；理算〔保险〕
L N'})CI8m adjustment centre 调剂中心
WO +>W+|N adjustment lag 调整过程的时间差距；调整时差
(|y@ ftr@ adjustment mechanism 调整机制
}~<9*M-P adjustment of loss 亏损调整
nqcD #HUv adjustment process 调整过程；调整程序
Et)j6xz/F adjustment range 调整幅度
8 ..g\ZT administered exchange rate 受管制汇率
7V~
gqu m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?U~`'^@ administration expenses 行政费用
UX ?S#:h administration fee 手续费；行政费
-li;w
tCS administration in bankruptcy 破产管理
>+ Im:fD administration order 遗产管理令
f+QDjJ?z administrator 管理人；遗产管理人
Jy]}'eE?pr administrator of the estate 遗产管理人
^p\n/#B admission of debt 债项承认书
M>jk"*hA| admission of proof 接纳债权证明
JU=4 v!0 advance 放贷款项；垫付款项；预支款项；预付款项
%w/:mH3FA advance account 暂支帐目；预付款帐户
BUla2p advance compensation 预付补偿金
95tHi re advance from shareholder 股东垫款
: :D i advance pending reimbursement 预支以待日后付还
9 NC'iFQ# advanced economy 先进经济体系
E I&)+cC advancement 预付；预付财产
QW wEfL advances warrant 垫款令
m&6)Vt advancing 贷出
P;p20+ adverse balance 逆差
}/%^;@q ; adverse exchange 逆汇
U {s T %G advertisement addressed to shareholders 在报章刊登的致股东通告
=l}XKl-> advice for collection 托收通知书
(n@&M!a advice of drawing 提款通知书；汇票通知书
FWpb5jc)3 advice of payment 付款通知
6
&MATMR Advisory Committee [Securities and Futures Commission]
;5aAnvgW 谘询委员会〔证券及期货事务监察委员会〕
X]Ma:1+ Advisory Committee on Diversification 经济多元化谘询委员会
It Q3|-^ affidavit 誓章；遗产申报誓章
?
y^t affidavit of no receipt 述明无收款的誓章
G5zsId
dS affiliate 联号；联营公司；附属公司
p+{*&Hm5 affiliated company 附属公司；联号；联营公司
hKQg:30< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m<:g\_< affordability 负担能力
J |WkPv 2 African Development Bank [AfDB] 非洲开发银行
Uv=hxV[7y after-acquired property 事后取得的财产
}& e#b]&:* after-hours dealing 市后交易
(d=knoo7A
after-tax profit 税后盈利；税后利润；税后溢利
1Qo2Z;h@ agency agreement 代理协议
?Ns aZ agency expenses 代理机构的开支
uhr&P4EW agency fee 代理费
T_4y;mf!@O Agency Law 《代理法》
rqi|8gKY agent 代理人；承销人
9$N~OZ;-*x agent of company 公司代理人
|z.Z= '` agent's fee 代理人费；经纪费
OQ by=} A aggregate 总计；总数；总体数字
koOp:7 r aggregate amount 总款额；总额
kQ
$.g< aggregate assets and liabilities 总体资产与负债
1}I%yOi) aggregate at constant price 按固定价格计算的总体数字
UE%~SVi.# aggregate demand 总需求
lRA! aggregate gross position 总持仓量
!XrnD# aggregate limit 总限额
fGDjX!3-S aggregate of salaries tax 合计薪俸税
*Zk$P.] aggregate performance 总体表现；总体业绩
/AUX O] aggregate supply 总体供应
`F' >NNY aggregate surplus 总盈余
!>QD42 aggregate total 整体总额
|),3 `*N aggregate value 总值；合计价值
p U5t, aggregated basis 合计基准
/Es&~Fn aggregated net chargeable income 合计应课税入息实额
PQ`~qM:3st aggregation 合并计算；合计；总和
;{ Su:Ixg aggregation of incomes of husband and wife 夫妇入息合并计算
dW2Lvnh!>/ aggregation of property 财产的总和
dIRSgJ` agio 差价；贴水
ZNTOI]P& 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》
^ )[j BUT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c=\H&x3X 《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》
$_&gT.> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
VA@t8H, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q.])En >i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~;B@ {kFY) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'/ H+ agreement for a settlement 授产协议
b:>t1S Ul agreement for assignment 转让协议
FaE,rzn)iD agreement for sale 售卖协议；买卖协议
LuUfdzH agreement for sale and purchase 买卖协议
!&8HA agreement for the payment of interest 支付利息协议
xO` O$ie agreement for the repayment of money 还款协议
#MI4 `FZ agreement of reinsurance 再保险协议
IAa}F!6Q1 Agricultural Bank of China 中国农业银行
!S}4b air passenger departure tax 飞机乘客离境税
*u`[2xmuYf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o+.LG($+U airport tax 机场税
v6_f F5N/ alcohol duty 酒精税
j69 2M.A alienation 让与；让渡；转让
xr'gi(.o alimony 生活费；赡养费
j5qrM_Chg All Ordinaries Index [AOI] 所有普通股指数
|dQ -l ! all risks 全险；综合险
vB9v8@[I& All Sales Record for Stock Market 《股票市场成交报告》
]2o? Gnn@ Allied Capital Resources Limited 新联财务有限公司
zz~AoX7V6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B&k"B?9mL allocation letter 拨款信件
/qX=rlQ/ n allocation of fund 分配款项；预留款项
eZ[O:W vk: allocation of profit 利润分配；溢利分配
|o I] allocation warrant 拨款令
$bT<8:g allotment 分配；配股
P% ZCACz V allotment notice 股份配售通知；配股通知
~^pV>>LX| allotment of shares 股份分配
1{7*0cv$iL allowable 可获宽免；免税的
ZpTT9{PT=: allowable business loss 可扣除的营业亏损
F8%.-.l) allowable expenses 可扣税的支出
2W 9N-t2 1 allowance 免税额；津贴；备抵；准备金
TbPTgE * allowance for debts 债项的免税额
tHV81F1J allowance for depreciation by wear and tear 耗损折旧免税额
b63 tjqk allowance for funeral expenses 殡殓费的免税额
NU?05sF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1 2MWO_'g8 allowance for repairs and outgoings 修葺及支出方面的免税额
} :8{z`4H allowance to debtor 给债务人的津贴
vpl>
5 % alteration of capital 资本更改
0($ O1j~$ alternate trustee 候补受托人
y7)$~R):- amalgamation 合并
w-M,@[G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z&r@c-l@ ambit of charges 征税范围；收费范围
ES&"zjr$ amended valuation 经修订的估值
*D$[@-7 American Commodities Exchange 美国商品交易所
mUW4d3tE American Express Bank Limited 美国运通银行
9 EqU
2~ American Stock Exchange 美国证券交易所
1:r 8p6 amortization 摊销
iO_6>&( amount due from banks 存放银行同业的款项
kX)Xo`^Ys amount due from banks abroad 存放海外银行同业的款项
2PrUI;J$ amount due from holding companies 控股公司欠款
l;C00ZBOc amount due from local banks 存放本港银行同业的款项
&6mXsx$ amount due to banks 银行同业的存款
M@b:~mI[sw amount due to banks abroad 海外银行同业的存款
J$X{4 amount due to holding companies 控股公司存款
_9Zwg+oO[ amount due to local banks 本港银行同业的存款
+vh 4I amount due to outport banks 外埠银行同业的存款
o> i`Jq& amount for note issue 发行纸币的款额
bW9a_m yE amount of bond 担保契据的款额
ySk'#\d amount of consideration 代价款额
>
R5<D'cEN amount of contribution 供款数额
:6r) HJ5sg amount of indebtedness 负债款额
Ckc4U. t| amount of principal of the loan 贷款本金额
AvS<b3EoN amount of rates chargeable 应征差饷数额
k&h3" amount of share capital 股本额
}pzUHl > amount of sums assured 承保款额
=5jng. amount of variation 变动幅度
lQSKY}h amount of vote 拨款数额
bdUe,2Yi n amount payable 应付款额
$ 3/G)/A amount receivable 应收款额
. + w# n< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|6d0,muN analysis 分析
CtO `t5 ancillary risk 附属风险
U:n3V annual account 周年帐目；周年帐目报表；年度决算；年结
K PcOW#.T annual accounting date 年结日期
e
M T5bn annual allowance 每年免税额；年积金；年度津贴；年津
@d]a#ypU annual balance 年度余额
>w~ Hq9 annual disposable income 每年可动用收入
nA#FGfZ{Ge annual estimates 周年预算
g_l=z`,8 annual fee 年费
~j&#DG& L annual general meeting 周年大会
`X06JTqf: annual growth rate 年增率；每年增长率
~ojH$=K>d annual long-term supplement 长期个案每年补助金
D|`I"N[< annual pensionable emolument 可供计算退休金的年薪
7;T6hKWV[ annual report 年报
J XKqQxZ[X Annual Report on the Consumer Price Index 《消费物价指数年报》
ta\CZp annual return 周年报表；周年申报表；每年报税表格
r#xq 8H=_m Annual Return Rules 《周年报表规则》
T3W? -, annual review of consumer prices 每年消费物价回顾
uGxh}'& annual roll-forward basis 逐年延展方式
M'
d ,TV[ annual salary 年薪
Hmi ]qK[F annual statement 年度报表；年度决算表
vl{G;[6 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
?!4xtOA annuitant 年金受益人
uFzvb0O`O
annuity 年金
l,pI~A`w_ annuity contract 年金合约
X_6h8 n}i annuity on human life 人寿年金
\ LQ?s)~ antecedent debt 先前的债项
$ MN1:ih ante-dated cheque 倒填日期支票
&r)i6{w81 anticipated expenditure 预期开支
N^{"k,vB- anticipated net profit 预期纯利
kDz!v?Z2+B anticipated revenue 预期收入
xElHYh(\ anti-inflation measure 反通货膨胀措施
:Rq>a@Rp anti-inflationary stance 反通货膨胀立场
]26
Q*.1~ apparent deficit 表面赤字
2tq~NA\#t apparent financial solvency 表面偿债能力
Kn !n}GtR apparent partner 表面合伙人
8 )W{&#C> application for personal assessment 个人入息课税申请书
r LU+-_ application of fund 资金应用
Y30e7d* qr application to release as liquidator and to destruct the books of accounts and documents
E9]/sFA-] 申请免除清盘人职务及毁灭帐簿与文件
f ;[\'_.* appointed actuary 委任精算师
"5+x6/9b appointed auditor 委任核数师；委任审计师
q
(?%$u. appointed trustee 委任的受托人
0KQDw appointer 委任人
8hK\Ya:mP apportioned pro rata 按比例分摊
Z +qT Mm apportionment 分配；分摊
+ ~6Nq(kV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VKjDK$ apportionment formula 分摊方程式
}5 2] apportionment of estate duty 遗产税的分摊
a=m7pe ^ appraisal 估价；评估
x Ty[X"sJ appreciable growth 可观增长
yMQZulCWE appreciable impact 显着影响
xzqgem`[\ appreciable increase 可观增长
\,b@^W6e> appreciation 增值；升值
YhVV~bvz* appreciation against other currencies 相对其他货币升值
VOj{&O2c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l Wa4X#~. appreciation tax 增值税
K|n$-WDG} appropriation 拨款；拨用；拨付
^WZcM #~TL appropriation account 拨款帐目
| )7dh B Appropriation Bill 拨款法案
/n9yv appropriation-in-aid system 补助拨款办法
zj ?^,\{A approved assets 核准资产
Y_H|Fl^ approved basket stock 认可一篮子证券
QL<uQ `>( approved budget 核准预算
&g{b5x{iD approved charitable donation 认可慈善捐款
Q9UBxp DV: approved charitable institution 认可慈善机构
:2qUel\PEC approved currency 核准货币；认可货币
-27uh approved estimates 核准预算
Dd(# approved estimates of expenditure 核准开支预算
B_^ ~5_0: approved overseas insurer 核准海外保险人
w }OJ2^ approved overseas trust company 核准海外信托公司
~(B vI zzD approved pooled investment fund 核准汇集投资基金
]7*Z'E approved provident fund scheme 认可公积金计划
!yo/ F& 6 approved provision 核准拨款
L7_q s+ approved redeemable share 核准可赎回股份
&s + DK ` approved regional stock 认可地区性证券
<rO0t9OH approved retirement scheme 认可退休金计划
qB`-[A9HPe approved subordinated loan 核准附属贷款
KNkVI K arbitrage 套戥；套汇；套利
&m>yY{ be arbitrageur 套戥者；套汇者
TTJFF\$? arbitrary amount 临时款项
m_
|:tU(t arrangement 措施；安排；协定
VUo7Evc:.P arrears 欠款
_ o
2pyV& arrears of pay 欠付薪酬
$6(,/}==0 arrears of revenue 逾期未收税款；逾期未收的帐项
v-V#?+ # articles of association 组织章程；组织细则；组织章程细则
Ly?%RmHK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*@XJ7G[ ascertainment of profit 确定利润
;Y&<psQeb "Asia Clear" “亚洲结算系统”
1kiS."77x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k,~I>qg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HF3W,eaqK Asian Development Fund [ADF] 亚洲发展基金
QWo_Zg0" Asian dollar bond 亚洲美元债券
xHA6 Asian dollar market 亚洲美元市场
b"au9:F4@7 Asian dollar rate 亚洲美元利率
IEx`W;V]K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Tn$/9<Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1@ e22\ asked price 沽盘；喊价；索价；卖方报价
u x[h\Tp assessable income 应评税入息
4QK~qAi assessable loss 应评税亏损
G lz0`z assessable profit 应评税利润
{HJzhIgCf assessable value 应评税值
}`O_ assessed profit 估定利润
cGevFlnh assessed value 经评估价值
r[>=iim assessment 评税；评定；估价；评税单
Px!M^
T!Pi assessment number 评税编号；估价编号
D!K){ E assessment of additional tax 补加税评税
S T#OO! assessment of performance 业绩评估；实绩评价
(XQBBt Assessor 评税主任
q'07 asset price bubbles 资产价格泡沫
)z FPf]gz asset-backed securities 具资产保证的证券
:YZqrcr} assets accretion 资产增值
j^t#>tZS assets and liabilities 资产与负债
Mw0Kg9M assets betterment statement 资产递增表；资产改进表
B,@<60u assets lending 实物放款；有抵押贷款
_TB,2 R assets of the company passing on the death 死者去世时转移的公司资产
_K4Igq assets pledged as security for liabilities 用作负债抵押的资产
l5> H\ assets portfolio 资产投资组合
JGJXV3AT assets price 资产价格
4K_ fN assets quality 资产质素
tWs ]Zd assets realization 资产变现
IfGmA.O assets refinancing arrangement 资产再集资安排
6#,VnS)`q assets securitization 资产证券化
l3d^V&Sk assets situated outside Hong Kong 在香港以外地方的资产
`}b#O}z)^ assets stripping 削减资产；拆卖资产
5 A/[x $q assets value 资产值
,rvw E assignee 承让人
% gF; A* assignment 转让；转让书；转让契
!>~W5c^ assignment of interest 权益转让
!+& Rn\e%7 assignment of letters patent and trade mark 专利证书及商标转让
b(hnou S assignment of property 物业转让；物业转让书
X~aD\%kC7 assignment right 转让权
[d( @lbV0 assignor 转让人
o\_@4hXf associate 有联系的人；有关连人士；相联者；合伙人；联系人
IZ<d~ [y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U_/sY9gz( associate member 附属会员
7^{M:kYC! associated body corporate 相联法人团体
UDJ{ iZ associated company 相联公司；联属公司
U eq*R(9> associated corporation 相联法团
w]4=uL6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g]'RwI 公认会计师公会〔英国〕
(J c} K Association of Futures Exchange Brokers 香港期货经纪协会
ZT
UaF4k j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&f}a` /{@ association of underwriters 承保人组织
ZnX]Q +w assumption of control 接管
6Un 61s assurance 担保；保险；转易；转易书
-h5yg`+1N\ assurance of interest 权益的转易
\#(3r1( at 19XX price 按一九ＸＸ年价格计算
th@a./h" at a discount 按赔价计算；按贴水价格计算；打折扣
6x1 !!X+)+ at a premium 按溢价计算；按升水价格计算
X8F@U ^@ at call 通知付款；按通知
}y<p_dZI at constant market price 按固定市价计算
yPgDb[V+ at constant price 按固定价格计算
v6gfyGCJ at cost 按成本计算
;#3l&HRKH1 at current market price 按当时市价计算；按现时市价计算
h0YIPB at current price 按当时价格计算；按现时价格计算
o"O=Epg at factor cost 按要素成本计算；按生产要素成本计算
bITc9Hqc at money-of-the-day price 按付款当日价格计算
`$IuN * at or better 按指定或较佳价位〔买卖指令〕
`m6>r9: at par 按面值计算；平价
ZRDY `eK at sight 见票即付
0KW@ j>=jK at the close 按收市盘
zJp}JO at the opening 按开市盘
1 _D|;/aI attestation 见证；见证条款
QZcdfJck=+ at-the-money option 平价期权
GpjyF_L attorney 受权人；受托代表人
%/l9$>{ attornment 新拥有人承认书
8>Y attributable profit 可归属利润
q Ee1OB attributable share value 可归属股份价值
8.-0_C*U; Auckland Stock Exchange 奥克兰证券交易所
w\
hl2JTy auction 拍卖
pYtG%< auctioneer 拍卖商
}b9"& io audit 审计；核数
( x} >tm Audit Commission 审计署
)7U^&I, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sSisO?F!Z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
e:SBX/\j audit review 帐目审查
[dG&"%5vD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H%,jB<-.A audited account 审计帐目；经审计的帐目
w2- :!,X audited annual account 经审计的周年帐目
<ptgFR + audited balance sheet 经审计的资产负债表
m/ ,.3v auditor 核数师；核数主任；审计师
@ ;%+Ms auditor's certificate 核数师证明书；审计师证明书
QXXB>gOY5 auditor's report 核数师报告；审计师报告
s}MD;V&0 Aussie bond 澳元债券
1Sk=;Bic austerity budget 紧缩预算
#cB=] (N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VO _! + Australia All Ordinaries Index 澳洲所有普通股票指数
2V6=F[T Australian Dollar [AUD] 澳元
c/l%:!A Australian Options Market 澳大利亚期权市场
LRF_w)^[' Australian Securities Commission 澳洲证券事务监察委员会
X<\E
'v`~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{Y> 5 [gp Australian Stock Exchange 澳大利亚证券交易所
pmm?Fq!s= Austrian Schilling [ATS] 奥地利先令
a;=) ` authentication 认证；鉴证
"N"$B~W* authority to purchase 委托购买证；委购书
9"KO! w authorization 认可；核准；授权；授权书
hf6=`M}>i authorization by direction 指示授权
\8Mn[G9TL authorization by instruction 指令授权
@Q!Jzw#B authorization by warrant 令状授权
pGQP9r% authorization of unit trust 单位信托的认可
MAhJ>qe8
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k [TVu5R authorized capital 法定资本
mAycfa authorized clerk 出市员
(G:A^z authorized dealer 认可交易商
Gm,vLs9H$T authorized financial institution 认可财务机构
}2W scxL authorized fund 认可基金
81m3j`b authorized fund house 获授权的基金公司；认可基金公司
/RVy?)hVT# authorized institution 认可机构
\rXmWzl{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gN2$;hb? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
42`%D authorized insurer 获授权保险人；获认可承保人
&h(>jY7b; authorized investment 特准投资项目
do {E39 authorized person 获授权人
#nK38W # authorized representative 获授权代表
F.zx]][JV authorized share capital 法定股本
_|f 1q automated quotation system 自动报价系统
4 &r5M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c $Vu/dgx 自动交易系统〔香港期货交易所有限公司〕
)?5027^ automatic adjustment mechanism 自动调整机制
kEQ 1&9 automatic adjustment system 自动调整系统
_?j66-(
Q Automatic Clearing House 自动票据交换所
vNMndo! automatic exchange rates accumulation system 自动化汇率累集系统
;kS Rv=S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3Go/5X/ automatic teller machine [ATM] 自动柜员机
-s?f <f{ autopay 自动转帐
= NHE_ 4/p available assets 可用资产
} tq available fiscal reserve 现存财政储备
C5}c?=#bdf available profit 可用利润
6`K R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,2t|( V*"& average 平均；平均数；海损
Ban@$uf average basic salary 平均基本薪金
yyp0GV.x average consumer expenditure 平均消费开支；一般消费开支
?vmu,y average cost 平均成本
L<t >o":o average cost of land production 增辟土地平均成本
}ufzlHD average daily turnover 平均每日成交额
W<f- average daily wage rate 平均每日工资率
gN,O)@N'd3 average expenditure pattern 平均开支模式
&cZQ,o average growth rate 平均增长率
,;3bPjey average net fixed assets 固定资产平均净值
Ck:RlF[6C average of relatives 相对价格平均数
2TFb!?/RQ average price 平均价格
#&V7C YJ average propensity to consume 平均消费倾向；一般消费倾向
k#eH
Q! average propensity to save 平均储蓄倾向；一般储蓄倾向
l ga%U~ average rate 平均率
0 ge"ISK average revenue 平均收入；平均收益
[&_7w \m average stock 平均库存；平均存货
YmrrZ&]q average yearly rent 平均年租
d=` a-R0 avoidance of double taxation 避免双重课税
968<yO] avoidance of tax 避税
