A:
V9d F1H j A share Ａ股；甲类股份
TTt#a6eJ abatement of tax 减税；减扣免税额
b#hDHSdZ, ABN AMRO Bank N.V. 荷兰银行
sU@nc!&Y@ above-the-line expenditure 线上项目支出；经常预算支出
.QN>z-YA6: above-the-line receipt 线上项目收入；经常预算收入
4bw4cqY ; ABSA Asia Limited 南非联合亚洲有限公司
t-0a7
1#e absolute change 绝对数值变更
w &(| e < absolute expenditure 实际开支
qCqFy#Ms\ absolute guideline figure 绝对准则数字
b7wvaRe. absolute interest 绝对权益
zBk'{[y9L absolute order of discharge 绝对破产解除令
)XzI
#iQ absolute profit margin 绝对利润幅度
I^8"{J.Q)[ absolute value 实值；绝对值
w6 W}"Uw absolutely vested interest 绝对既得权益
LkK~%tY absorbed cost 已吸收成本；已分摊成本
Ooq! 0g absorption 吸收；分摊；合并
v 4.#;F.\m absorption rate 吸收率；摊配率；分摊率
A3iFI9I v ACB Finance Limited 亚洲商业财务有限公司
}`,t$NV` acceptable form of reciprocity 合理的互惠条件
h?;T7|^ acceptable rate 适当利率；适当汇率
dK2p7 xo acceptance agreement 承兑协议
4*cU < acceptance for honour 参加承兑
#[`:'e acceptor 承兑人；接受人；受票人
m/y2WlcRx acceptor for honour 参加承兑人
li 6%) accident insurance 意外保险
@qn D=mE Accident Insurance Association of Hong Kong 香港意外保险公会
JAX*hGhkh accident insurance scheme 意外保险计划
A?t %e accident year basis 意外年度基准
x * nSHb accommodation 通融；贷款
,}))u0q+: accommodation bill 通融票据；空头票据
5yiK+-iTs accommodation party 汇票代发人
KjE+QUa account balance 帐户余额；帐户结余
Y~(Md@!0S account book 帐簿
<c,u3cp account collected in advance 预收款项
DF d%9*N account current book 往来帐簿
NF0%}II&xK account of after-acquired property 事后取得的财产报告
o)2W`i & account of defaulter 拖欠帐目
\DD0s8 account payable 应付帐款
thvYL.U : account payee only [A/C payee only] 只可转帐；存入收款人帐户
{'2@(^ 3 account receivable 应收帐款
tGl;@V@Qj account receivable report 应收帐款报表
3
"Q= Vl" account statement 结单；帐单；会计财务报表
FZtfh account title 帐户名称；会计科目
%e(z /"M=` accountant's report 会计师报告
S4h:|jLUF Accountant's Report Rules 会计师报告规则
D? 8rO" accounting and auditing procedure 会计与审计程序；会计与核数程序
;F~LqC$ Accounting Arrangements 《会计安排》
K/3)g9Z&io accounting basis 会计基础
g;8jK 8 Kh accounting by Official Receiver 破产管理署署长呈交的帐目
}woo%N P Accounting Circular 《会计通告》
m A*AeP_$ accounting class 会计类别
N 0= ac5 accounting date 记帐日期；会计结算日期
?hWwj6i& accounting for money 款项核算
9=V:&.L Accounting Officer 会计主任
NZ-\h accounting period 会计报告期；会计期
p-zXp K" accounting policy 会计政策；会计方针
isZA oYVu accounting practice 会计惯例
v(-{=*': accounting principle 会计准则
J~1r{5V4{ accounting record 会计记录
B {C??g8/ accounting report 会计报告
n>^Y$yy}! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vL\&6n~M> Accounting Society of China 中国会计学会
y LdVd
P accounting statement 会计报表
d)R:9M}v accounting system 会计制度；会计系统
WeQk<y accounting transaction 会计事项；帐务交易
( 2n>A D_ accounting treatment 会计处理
V8HnUuz accounting year 会计年度
p k3<| accretion 增值；添加
8qu2iPOcZ accrual 应计项目；应累算数目
}= 6'MjF] accrual basis 应计制；权责发生制
0VGPEKRh accrual basis accounting 应计制会计；权责发生制会计
zOqn<Y@ accrue 应累算；应计
!>e5z|1 accrued benefit 应累算利益
}c`fW& accrued charges 应计费用
# P?6@\ accrued cumulative preference share dividend 应累算的累积优先股股息
> 9(hUH accrued expenses 应累算费用
weE/TW\e accrued interest payable 应付利息；应计未付利息
<Gt2(; accrued interest receivable 应收利息；应计未收利息
U F<uU-C" accrued right 累算权益
fe_yqIdk accruing profit 应累算的利润
$ n+w$CI) accumulated fiscal reserve 累积财政储备
/~Z?27F6@ accumulated profit 累积利润；滚存溢利
LK, bO| accumulated reserve 累积储备
*IY*yR6 accumulation of surplus income 累积收益盈余
bBS,-v N acquired assets 既得资产
"E8zh| m o acquisition 收购；购置；取得
J]G?Rc acquisition cost 购置成本
=R Ah|e acquisition expenses 购置费用
f 3H ed acquisition of 100% interest 收购全部股权
Ju3*lk/j- acquisition of control 取得控制权
1QU:?_\6@t acquisition of fixed assets 购置固定资产
c=L2%XPP acquisition of shell “买壳”
Jnna$6 G)B acquisition price 收购价
dz *7gL;7G act of God 天灾
Sk:ws&D1u acting partner 执事合伙人
t0nI ('LX, active market 买卖活跃的市场；交投畅旺的市场；旺市
.Y3pS/VI active partner 积极参与的合伙人
a e*M f7 active trading 交投活跃
LF~*^n> actual circulation 实际流通
_jNj-)RB_ actual cost 实际成本
9f ',7i actual expenditure 实际开支；实际支出
ZP;j9 T! actual income 实际入息；实际收入；实际收益
_= NwQu\_F actual market 现货市场
mN>h5G>a actual price 现货价；实际价格
~d%Pnw| actual profit 实际利润
3v
mjCm actual quotation 实盘；实际价位；实际报价
)Jk0v_ X actual year basis 按实际年度计算
<oWB0% actuals 实货
DWID$w actuarial investigation 精算调查
&/uu)v actuarial principle 精算原则
t@R
?Rgu3 actuarial report 精算师报告
-GqT7`:(H4 Actuarial Society of Hong Kong 香港精算学会
&p}$J )q actuarial valuation 精算师估值
n%k!vJ)] actuary 精算师
%c
[F;ug ad referendum agreement 暂定协议；有待覆核的协定
VsN pHQG] ad valorem duty 从价税；按值征税
a_ `[Lj ad valorem duty system 从价税制
mFSw@CC ad valorem fee 从价费
0\:( ageY? ad valorem tariff 从价关税
H'LD}\K l additional allowance 额外免税额
't_[dSO additional amount for unexpired risk 未过期风险的额外款额
;Ww7"-=sw additional assessable profit 补加应评税利润
??i,Vr@)w additional assessment 补加评税
{2+L @ additional commitment 额外承担
Mnz!nWhk additional commitment vote 额外承担拨款
#ssN027 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
EC\yz H*X additional dependent parent allowance 供养父母额外免税额
wQiX <)O additional provision 额外拨款
#SX8=f`K5 additional stamp duty 附加印花税
:k3Nt5t! additional tax 补加税罚款；补加税款
;}1xn3THCn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rDQ!zlg>l adjudged bankrupt 被裁定破产
c{&*w")J adjudicated bankrupt 裁定破产人
w^#L9i'v' adjudication fee 裁定费；评定印花税额手续费；评估契据费
:^fcC[$K adjudication of bankruptcy 裁定破产；宣告破产
"7v @Rye adjudication of insolvency 裁定无力偿还债务
2con[!U adjusted actual 经调整的实数；调整后的实数
E6,4RuCK adjusted current assets 经调整的流动资产；调整后的流动资产
Z0*ljT5 | adjusted figure 经调整的数字；调整后的数额
;+tpvnV;] adjusted liabilities 经调整的负债；调整后的负债
GD:4"$)[o adjusted loss 经调整的亏损；调整后的亏损
:s P!p`dl 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
3Ezy %7 adjusted profit 经调整的利润；调整后的利润
jWY$5Vq<H adjusted surplus 经调整的盈余额；调整后的盈余额
h~(D@ /tB adjusted value 经调整的价值；调整后的价值
!O#dV1wAa adjustment 调整；修订；理算〔保险〕
{fEwA8Ir adjustment centre 调剂中心
H. W E6 adjustment lag 调整过程的时间差距；调整时差
u_ '!_T L adjustment mechanism 调整机制
OI?K/ rn adjustment of loss 亏损调整
TU GNq adjustment process 调整过程；调整程序
[ e8x&{L-_ adjustment range 调整幅度
|<Gl91 administered exchange rate 受管制汇率
]Z oD'-, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ylB7* >[ administration expenses 行政费用
Cxcr/9 administration fee 手续费；行政费
N*`b%XGn3 administration in bankruptcy 破产管理
S _T1y administration order 遗产管理令
MzP7Py
8. administrator 管理人；遗产管理人
PmR~ c, administrator of the estate 遗产管理人
c=
x,ijY
" admission of debt 债项承认书
T`9u!#mT= admission of proof 接纳债权证明
cI=r+ OGk* advance 放贷款项；垫付款项；预支款项；预付款项
:M cu advance account 暂支帐目；预付款帐户
\o Eo~ advance compensation 预付补偿金
f_imyzP advance from shareholder 股东垫款
581e+iC~<H advance pending reimbursement 预支以待日后付还
js8{]04y advanced economy 先进经济体系
b.@P%`@a. advancement 预付；预付财产
GV^ i`r^" advances warrant 垫款令
.(X
lg-H, advancing 贷出
Hzhceeh_ + adverse balance 逆差
e+]6O V&+ adverse exchange 逆汇
m "M("% advertisement addressed to shareholders 在报章刊登的致股东通告
n cX/L[L advice for collection 托收通知书
Kv rX{F= advice of drawing 提款通知书；汇票通知书
cPl`2&p advice of payment 付款通知
1t Jg#/? Advisory Committee [Securities and Futures Commission]
hx f'5uc 谘询委员会〔证券及期货事务监察委员会〕
8srBHslI Advisory Committee on Diversification 经济多元化谘询委员会
#!9S}b$ affidavit 誓章；遗产申报誓章
wBInq~ K_ affidavit of no receipt 述明无收款的誓章
xxm%u9@s affiliate 联号；联营公司；附属公司
v"MX>^/< affiliated company 附属公司；联号；联营公司
gxT4PQDy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$&=p+ affordability 负担能力
/% I7Vc African Development Bank [AfDB] 非洲开发银行
N~ ?{UOZd after-acquired property 事后取得的财产
LFZ iPu after-hours dealing 市后交易
)m&U#S _; after-tax profit 税后盈利；税后利润；税后溢利
H %1$,]F agency agreement 代理协议
Maqf[
Vky agency expenses 代理机构的开支
C'!;J agency fee 代理费
tdEnk .O Agency Law 《代理法》
O$g_@B0E1 agent 代理人；承销人
ZKz,|+X0G agent of company 公司代理人
Cv*x2KF
G agent's fee 代理人费；经纪费
%"X-&1vV aggregate 总计；总数；总体数字
%+F"QI1~0 aggregate amount 总款额；总额
~fa(= .h aggregate assets and liabilities 总体资产与负债
N 6T{ aggregate at constant price 按固定价格计算的总体数字
M^7M U}5w aggregate demand 总需求
rFZrYm aggregate gross position 总持仓量
ooj~ &fu aggregate limit 总限额
?+t1M E| aggregate of salaries tax 合计薪俸税
k78Vh$AA6% aggregate performance 总体表现；总体业绩
{Rear 2 aggregate supply 总体供应
JI/_ce aggregate surplus 总盈余
X >I)~z}9# aggregate total 整体总额
0vG yI> aggregate value 总值；合计价值
;oxAe<VIj aggregated basis 合计基准
^Q{Bq aggregated net chargeable income 合计应课税入息实额
bpkwn<7- aggregation 合并计算；合计；总和
lg}HGG aggregation of incomes of husband and wife 夫妇入息合并计算
+xXH2b$wWC aggregation of property 财产的总和
e8EfQ1 Ar agio 差价；贴水
ai'4_ 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》
`$604+G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8*SP~q 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3^ StIw{X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
: 5U"XY x@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;D.h 65rr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m))<!3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i d?#TqD agreement for a settlement 授产协议
o3Vn<Z$/Cl agreement for assignment 转让协议
@f!Ak zI agreement for sale 售卖协议；买卖协议
^#):c` agreement for sale and purchase 买卖协议
vMs;>lhtg agreement for the payment of interest 支付利息协议
#RMI&[M agreement for the repayment of money 还款协议
2`a
q**} agreement of reinsurance 再保险协议
SMf+qiM-E Agricultural Bank of China 中国农业银行
F=)&98^v$_ air passenger departure tax 飞机乘客离境税
`T2 <<< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J R PSvP\ airport tax 机场税
+y#T?!jQYj alcohol duty 酒精税
O%f8I'u$ alienation 让与；让渡；转让
}K(o9$V ^! alimony 生活费；赡养费
UzKFf&-:;K All Ordinaries Index [AOI] 所有普通股指数
.la&P,j_L all risks 全险；综合险
MD Re(rF= All Sales Record for Stock Market 《股票市场成交报告》
m9md| yS Allied Capital Resources Limited 新联财务有限公司
kJ(A,s| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qUo-Dq> allocation letter 拨款信件
k]rLjcB allocation of fund 分配款项；预留款项
kL S(w??T allocation of profit 利润分配；溢利分配
t ehUD& allocation warrant 拨款令
.5Q :Xp allotment 分配；配股
*f O { a allotment notice 股份配售通知；配股通知
ue 8qIZH allotment of shares 股份分配
1#
t6`N]?V allowable 可获宽免；免税的
?`zgq>R}w[ allowable business loss 可扣除的营业亏损
H<ZU#U0FZf allowable expenses 可扣税的支出
Sg]
J7;] allowance 免税额；津贴；备抵；准备金
S='syq>Aok allowance for debts 债项的免税额
me \cLFw allowance for depreciation by wear and tear 耗损折旧免税额
-Y:ROoFOZ allowance for funeral expenses 殡殓费的免税额
~ ~8rI[/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!RlC~^
- allowance for repairs and outgoings 修葺及支出方面的免税额
M 8@_Uj allowance to debtor 给债务人的津贴
*OdX u&5 alteration of capital 资本更改
g6sjc,` alternate trustee 候补受托人
s (&;q4| amalgamation 合并
S*)o)34 U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q9dLHi<1 ambit of charges 征税范围；收费范围
4S
L _-Hm. amended valuation 经修订的估值
n+D#k 8{ American Commodities Exchange 美国商品交易所
qUf)j\7"Fn American Express Bank Limited 美国运通银行
=f:(r'm?r. American Stock Exchange 美国证券交易所
L|^o7 1t| amortization 摊销
DI&MC9j( amount due from banks 存放银行同业的款项
YCw('i(| amount due from banks abroad 存放海外银行同业的款项
D22Lu ;E amount due from holding companies 控股公司欠款
q2_`v5t amount due from local banks 存放本港银行同业的款项
t]^_ l$ amount due to banks 银行同业的存款
ex?\ c" amount due to banks abroad 海外银行同业的存款
RP (/x+V amount due to holding companies 控股公司存款
e wB!IJxh amount due to local banks 本港银行同业的存款
%HSl)zEo>C amount due to outport banks 外埠银行同业的存款
u{bL-a8} amount for note issue 发行纸币的款额
L"rcv:QWZa amount of bond 担保契据的款额
[}3cDR amount of consideration 代价款额
agd)ag4"[u amount of contribution 供款数额
F*
#h9
Y amount of indebtedness 负债款额
PM4>T hQ amount of principal of the loan 贷款本金额
I}v]Z m9 amount of rates chargeable 应征差饷数额
HP a|uDVv amount of share capital 股本额
9DEh* %q amount of sums assured 承保款额
jxy1 amount of variation 变动幅度
2W3W/> 2 h amount of vote 拨款数额
dALK0U amount payable 应付款额
B; -2$
77 amount receivable 应收款额
c6b0*!D"} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZM~`Gd9K0E analysis 分析
C>*n 9l[M~ ancillary risk 附属风险
R I@*O6\/I annual account 周年帐目；周年帐目报表；年度决算；年结
acOJ]] annual accounting date 年结日期
Dw |3Z annual allowance 每年免税额；年积金；年度津贴；年津
7aQcP annual balance 年度余额
7nz!0 I^ annual disposable income 每年可动用收入
pIVq("& annual estimates 周年预算
B DpF } annual fee 年费
Ny gI67 annual general meeting 周年大会
[F| +(} annual growth rate 年增率；每年增长率
<{019Oa annual long-term supplement 长期个案每年补助金
fQQ |gwVki annual pensionable emolument 可供计算退休金的年薪
*\LyNL( annual report 年报
Y&,r Ta Annual Report on the Consumer Price Index 《消费物价指数年报》
JCQ:+eqt annual return 周年报表；周年申报表；每年报税表格
-NDi5i \ Annual Return Rules 《周年报表规则》
$o^e:Y ,
a annual review of consumer prices 每年消费物价回顾
W@B7yP7Rz annual roll-forward basis 逐年延展方式
\>)f5 gV@ annual salary 年薪
KtMbze annual statement 年度报表；年度决算表
Ko}2%4o n Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:pd&d g!5 annuitant 年金受益人
a{`"6 8 annuity 年金
s#lto0b"8 annuity contract 年金合约
(^H5EeG V{ annuity on human life 人寿年金
m1e b8yX antecedent debt 先前的债项
9bn2U iJ k ante-dated cheque 倒填日期支票
;,0lUc V anticipated expenditure 预期开支
{Bvm'lq` anticipated net profit 预期纯利
9Q@*0 - anticipated revenue 预期收入
TmiWjQv` anti-inflation measure 反通货膨胀措施
M7VI D6J. anti-inflationary stance 反通货膨胀立场
+5*vABvCu apparent deficit 表面赤字
`{G?>z Fp apparent financial solvency 表面偿债能力
8D2yR#3 apparent partner 表面合伙人
VD#!ztcY' application for personal assessment 个人入息课税申请书
bag&B Hw application of fund 资金应用
pGGV\zD^ application to release as liquidator and to destruct the books of accounts and documents
M5Wl3tZL 申请免除清盘人职务及毁灭帐簿与文件
=hcPTU-QU appointed actuary 委任精算师
y[:q"BB3 appointed auditor 委任核数师；委任审计师
ny`(f,)u* appointed trustee 委任的受托人
&r:m&?!|VQ appointer 委任人
[EGx apportioned pro rata 按比例分摊
l<2oklo5 apportionment 分配；分摊
aFG3tuaKrQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
& z gPN8u apportionment formula 分摊方程式
q2!'==h2i apportionment of estate duty 遗产税的分摊
.&chdVcxyS appraisal 估价；评估
rB evVc![ appreciable growth 可观增长
(b|#n|~?YL appreciable impact 显着影响
d +xA: appreciable increase 可观增长
P Ey /k. appreciation 增值；升值
1Ci A 8 appreciation against other currencies 相对其他货币升值
bp Ml =_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-gSj>b7T appreciation tax 增值税
0IFlEe[># appropriation 拨款；拨用；拨付
sJ7sjrEp 1 appropriation account 拨款帐目
</yo9. Appropriation Bill 拨款法案
R H=$h! 5 appropriation-in-aid system 补助拨款办法
O3+)qb!X approved assets 核准资产
L *{Q jH approved basket stock 认可一篮子证券
b8cV nP approved budget 核准预算
( H[ approved charitable donation 认可慈善捐款
f qX~xp approved charitable institution 认可慈善机构
*')Q {8` approved currency 核准货币；认可货币
o4'Wr approved estimates 核准预算
B<+pg approved estimates of expenditure 核准开支预算
bqjr 0A7{ approved overseas insurer 核准海外保险人
XSl !T/d approved overseas trust company 核准海外信托公司
\kk!Dz*H approved pooled investment fund 核准汇集投资基金
q\U4n[Zk approved provident fund scheme 认可公积金计划
{,F/KL^u approved provision 核准拨款
+',^((o approved redeemable share 核准可赎回股份
<p)Z/ approved regional stock 认可地区性证券
l O_c/o$ approved retirement scheme 认可退休金计划
:Q=z=`*2w approved subordinated loan 核准附属贷款
/4H[4m]I arbitrage 套戥；套汇；套利
6s5b$x arbitrageur 套戥者；套汇者
Q!x` M 4 arbitrary amount 临时款项
tO4):i1 arrangement 措施；安排；协定
T\cR2ZT~ arrears 欠款
=Pj@g/25u arrears of pay 欠付薪酬
s@ z{dmL arrears of revenue 逾期未收税款；逾期未收的帐项
Ym:{Mm=ud articles of association 组织章程；组织细则；组织章程细则
s<d!+< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KJ pj ascertainment of profit 确定利润
Y.9~Bo<<r "Asia Clear" “亚洲结算系统”
!Z-9tYO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u/#&0_
P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Uf^RLdoDn Asian Development Fund [ADF] 亚洲发展基金
7 7^
"xsa Asian dollar bond 亚洲美元债券
~BtKd* ~* Asian dollar market 亚洲美元市场
s~)L_ p Asian dollar rate 亚洲美元利率
f^u^-l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J&
)#G@fRX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k%^<}s@ asked price 沽盘；喊价；索价；卖方报价
~ z>BfL assessable income 应评税入息
Wk,6) jS=} assessable loss 应评税亏损
i[8NO$tN1) assessable profit 应评税利润
b^%?S8]h assessable value 应评税值
%awVVt{aG assessed profit 估定利润
vi<X3G6Xh assessed value 经评估价值
}/ 4 9T assessment 评税；评定；估价；评税单
?n&$m assessment number 评税编号；估价编号
_l<| 1nH assessment of additional tax 补加税评税
QS5H >5M) assessment of performance 业绩评估；实绩评价
1GUqT 9) Assessor 评税主任
mw ?{LT asset price bubbles 资产价格泡沫
D-~G|8g asset-backed securities 具资产保证的证券
-$OD }5ku# assets accretion 资产增值
6QW<RXom assets and liabilities 资产与负债
,b:n1 assets betterment statement 资产递增表；资产改进表
^ ~,
ndH{ assets lending 实物放款；有抵押贷款
BL0 |\&*1 assets of the company passing on the death 死者去世时转移的公司资产
2J)74SeH assets pledged as security for liabilities 用作负债抵押的资产
/<6ywLD assets portfolio 资产投资组合
\ U Ax(; assets price 资产价格
6{ C Fe|XN assets quality 资产质素
[pr 9 $Jr assets realization 资产变现
=p5?+3" @ assets refinancing arrangement 资产再集资安排
rQn{L{ assets securitization 资产证券化
" NJ ,0A assets situated outside Hong Kong 在香港以外地方的资产
9ptZVv=O assets stripping 削减资产；拆卖资产
)F
+nSV; assets value 资产值
6EZ1YG} assignee 承让人
yV8- assignment 转让；转让书；转让契
D>ojW|@} assignment of interest 权益转让
D9,e3.?p assignment of letters patent and trade mark 专利证书及商标转让
7F=2t_2O assignment of property 物业转让；物业转让书
P &,hiGTDi assignment right 转让权
>/8ru*Oc assignor 转让人
I'xC+nL@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
R04. K ! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c1PViko,> associate member 附属会员
XynU/Go, associated body corporate 相联法人团体
y{YXf! AS associated company 相联公司；联属公司
}Z "2 8? associated corporation 相联法团
kSB3KR;~n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"$]ls9 -%n 公认会计师公会〔英国〕
- J{Dxz Association of Futures Exchange Brokers 香港期货经纪协会
{3.*7gnY\L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s c5\( b association of underwriters 承保人组织
tSI& "- assumption of control 接管
uXjoGcW assurance 担保；保险；转易；转易书
]NbX`' assurance of interest 权益的转易
r >E\Cco at 19XX price 按一九ＸＸ年价格计算
hx*HY%\P at a discount 按赔价计算；按贴水价格计算；打折扣
`i=Jj gG@ at a premium 按溢价计算；按升水价格计算
h -Tsi:%b at call 通知付款；按通知
aMBL 1d7 at constant market price 按固定市价计算
S^|$23} at constant price 按固定价格计算
,Y$F7& at cost 按成本计算
} /[_ at current market price 按当时市价计算；按现时市价计算
Qk+=znJ at current price 按当时价格计算；按现时价格计算
W]Y@WKeT at factor cost 按要素成本计算；按生产要素成本计算
]cn/(U` at money-of-the-day price 按付款当日价格计算
Fq vQk at or better 按指定或较佳价位〔买卖指令〕
||yXp2 at par 按面值计算；平价
R:]/{b4Uq at sight 见票即付
gW'P`Oxw at the close 按收市盘
uE"5 cq'B/ at the opening 按开市盘
;R/k2^uF attestation 见证；见证条款
W+8BQ- 2 at-the-money option 平价期权
'$n:CNha attorney 受权人；受托代表人
N[0
xqQ attornment 新拥有人承认书
a3Z :C!|O' attributable profit 可归属利润
mYiSR attributable share value 可归属股份价值
UaH26fWs Auckland Stock Exchange 奥克兰证券交易所
lTx Y6vi auction 拍卖
UCe ,2v% auctioneer 拍卖商
c"sj)-_ audit 审计；核数
P#w}3^ Audit Commission 审计署
r hiS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m$7x#8gF
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〕
+8Of-ZUx audit review 帐目审查
m5X3{[a : Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l#X=]xQf audited account 审计帐目；经审计的帐目
L@>^_p $ audited annual account 经审计的周年帐目
\d `dV0X audited balance sheet 经审计的资产负债表
9B qQ^`bu auditor 核数师；核数主任；审计师
7bA4 P* auditor's certificate 核数师证明书；审计师证明书
<Gn8B^~$ auditor's report 核数师报告；审计师报告
dNOX&$/= Aussie bond 澳元债券
A
Z4|&i T austerity budget 紧缩预算
BO?mQu~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-
P\S>G. Australia All Ordinaries Index 澳洲所有普通股票指数
8FB\0LA!g Australian Dollar [AUD] 澳元
nw~/ ~eM5= Australian Options Market 澳大利亚期权市场
;%BhhmR)[ Australian Securities Commission 澳洲证券事务监察委员会
O3_D~O
." Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_L?v6MTj Australian Stock Exchange 澳大利亚证券交易所
b ^u P^](J Austrian Schilling [ATS] 奥地利先令
>r;ABz/ authentication 认证；鉴证
R#"U/ 8b>z authority to purchase 委托购买证；委购书
%T`4!:vy authorization 认可；核准；授权；授权书
q :TZ =bs^ authorization by direction 指示授权
fn1 ?Qp| authorization by instruction 指令授权
H;b 8I authorization by warrant 令状授权
cYZwWMzp authorization of unit trust 单位信托的认可
wrz+2EP` authorized agent 指定代理人
\Ku9"x authorized capital 法定资本
'dmp4VT3 authorized clerk 出市员
jHs<s` #h authorized dealer 认可交易商
1 ;_{US5FR authorized financial institution 认可财务机构
g,00'z_D authorized fund 认可基金
jf$JaY authorized fund house 获授权的基金公司；认可基金公司
bHh C56[M authorized institution 认可机构
,"P5D&,_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S1D 9AcK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
% MfGVx}nG authorized insurer 获授权保险人；获认可承保人
1bV 2 authorized investment 特准投资项目
T
[ T 6 authorized person 获授权人
w^ixMn~nLF authorized representative 获授权代表
*Te4U5F authorized share capital 法定股本
6Y;Y}E automated quotation system 自动报价系统
S
23S.]r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X)`(nj 自动交易系统〔香港期货交易所有限公司〕
=giM@MV automatic adjustment mechanism 自动调整机制
/Oq1q._9F automatic adjustment system 自动调整系统
hg[l{)Q Automatic Clearing House 自动票据交换所
1$:{ {% automatic exchange rates accumulation system 自动化汇率累集系统
=?meO0 ]y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j#*asGdp#J automatic teller machine [ATM] 自动柜员机
MILIu;[{#r autopay 自动转帐
z5x ,fQw6O available assets 可用资产
X@6zI-Y % available fiscal reserve 现存财政储备
X% Spv/8{ available profit 可用利润
^t m++ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B'G*y2UnG average 平均；平均数；海损
Fy}MXe"f average basic salary 平均基本薪金
xT_fr,P average consumer expenditure 平均消费开支；一般消费开支
.yctE:n average cost 平均成本
.\z| Fr average cost of land production 增辟土地平均成本
>u BV average daily turnover 平均每日成交额
lH#@^i|G average daily wage rate 平均每日工资率
5;3c< average expenditure pattern 平均开支模式
/E`l:&89) average growth rate 平均增长率
l%sp[uqcg average net fixed assets 固定资产平均净值
{ED(O -W average of relatives 相对价格平均数
5]4<!m average price 平均价格
s`8M%ZLu average propensity to consume 平均消费倾向；一般消费倾向
8w{#R{w average propensity to save 平均储蓄倾向；一般储蓄倾向
)
xfc-Q average rate 平均率
Bq$e|t)' average revenue 平均收入；平均收益
-4*'WzWr average stock 平均库存；平均存货
s=^r/Sz902 average yearly rent 平均年租
u^#4G7 < avoidance of double taxation 避免双重课税
33#7U+~]@ avoidance of tax 避税
