A:
-&/?&{Q0 A share Ａ股；甲类股份
6)INr,d abatement of tax 减税；减扣免税额
YvY|\2^K ABN AMRO Bank N.V. 荷兰银行
=z1Lim- above-the-line expenditure 线上项目支出；经常预算支出
QV|6"4\ above-the-line receipt 线上项目收入；经常预算收入
JPI%{@Qc^ ABSA Asia Limited 南非联合亚洲有限公司
6 @f > absolute change 绝对数值变更
vs@d) $N absolute expenditure 实际开支
.S` q2C \ absolute guideline figure 绝对准则数字
:V/".K-:J absolute interest 绝对权益
6H#: rM absolute order of discharge 绝对破产解除令
Ycr3$n]e absolute profit margin 绝对利润幅度
V U3RFl absolute value 实值；绝对值
~&?([}A absolutely vested interest 绝对既得权益
\@Wv{0a( absorbed cost 已吸收成本；已分摊成本
>S5 J^c absorption 吸收；分摊；合并
pW] j.JM absorption rate 吸收率；摊配率；分摊率
WjV Bz ACB Finance Limited 亚洲商业财务有限公司
JVAyiNIH>M acceptable form of reciprocity 合理的互惠条件
:H}iL* acceptable rate 适当利率；适当汇率
; lMv xt: acceptance agreement 承兑协议
!6/UwPs acceptance for honour 参加承兑
{vu\ qXmMv acceptor 承兑人；接受人；受票人
i"Jy>' acceptor for honour 参加承兑人
AR | 4^ accident insurance 意外保险
91R# /i Accident Insurance Association of Hong Kong 香港意外保险公会
YidcV lOsO accident insurance scheme 意外保险计划
Wa;N(zw0h accident year basis 意外年度基准
O8;/oL4 U accommodation 通融；贷款
*byUqY3( accommodation bill 通融票据；空头票据
i?T-6{3I accommodation party 汇票代发人
Q 3WD!Z8y account balance 帐户余额；帐户结余
cU;Bm}U account book 帐簿
w2B)$u account collected in advance 预收款项
wNa5qp
0 account current book 往来帐簿
=!TUf/O- account of after-acquired property 事后取得的财产报告
L>Y+}]~ account of defaulter 拖欠帐目
C[FHqo9M?H account payable 应付帐款
Ym'h
vK account payee only [A/C payee only] 只可转帐；存入收款人帐户
8h]
TI_ account receivable 应收帐款
f&-`+V}U account receivable report 应收帐款报表
1]xmOx[mb account statement 结单；帐单；会计财务报表
n_kwtWX ( account title 帐户名称；会计科目
\8CCa(H accountant's report 会计师报告
>}SEU-7&\ Accountant's Report Rules 会计师报告规则
GcO2oq accounting and auditing procedure 会计与审计程序；会计与核数程序
=, XCjiBeC Accounting Arrangements 《会计安排》
@pH2"k|
@ accounting basis 会计基础
- %fQr5 accounting by Official Receiver 破产管理署署长呈交的帐目
4"&-a 1N Accounting Circular 《会计通告》
CJ<nU Iy'z accounting class 会计类别
y|LHnNQ accounting date 记帐日期；会计结算日期
/^=1]+_! accounting for money 款项核算
:Xw|v2z%3 Accounting Officer 会计主任
\M`qaFan5^ accounting period 会计报告期；会计期
+wi=IrRr accounting policy 会计政策；会计方针
zTng]Mvx accounting practice 会计惯例
lZk
z \ accounting principle 会计准则
CE"/&I accounting record 会计记录
X,Ql6uO accounting report 会计报告
D||0c"E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@a8lF$< Accounting Society of China 中国会计学会
Tm" H9 accounting statement 会计报表
oidZWy accounting system 会计制度；会计系统
Jm_)}dj3o accounting transaction 会计事项；帐务交易
4 \z@Evm accounting treatment 会计处理
IO)Y0J>x accounting year 会计年度
*7Vb([x4; accretion 增值；添加
BA\aVhmx accrual 应计项目；应累算数目
t<rIg1 accrual basis 应计制；权责发生制
<Jgcj 4D accrual basis accounting 应计制会计；权责发生制会计
YZ~MByu accrue 应累算；应计
6A"$9s j6 accrued benefit 应累算利益
o U=vl!\J accrued charges 应计费用
'z}
t= ? accrued cumulative preference share dividend 应累算的累积优先股股息
0U=wGI O accrued expenses 应累算费用
gWj-@o\ accrued interest payable 应付利息；应计未付利息
O:?3B!wF accrued interest receivable 应收利息；应计未收利息
;yNc 7Vl accrued right 累算权益
7xnj\9$m accruing profit 应累算的利润
ZTR9e\F accumulated fiscal reserve 累积财政储备
1EU4/6!C accumulated profit 累积利润；滚存溢利
_=g&^_ #t accumulated reserve 累积储备
%a/3*vz/I% accumulation of surplus income 累积收益盈余
/A9RmTb acquired assets 既得资产
SVU>q:ab acquisition 收购；购置；取得
joY7Vk!< o acquisition cost 购置成本
k9k39`t acquisition expenses 购置费用
xs= ~N acquisition of 100% interest 收购全部股权
7I3_$uF acquisition of control 取得控制权
uw mN !!TS acquisition of fixed assets 购置固定资产
'5h` =" acquisition of shell “买壳”
9=>q0D2 acquisition price 收购价
tF;0P\i act of God 天灾
=Jm[1Mgt acting partner 执事合伙人
Lx,=Up. active market 买卖活跃的市场；交投畅旺的市场；旺市
>)M{^ active partner 积极参与的合伙人
]p! { active trading 交投活跃
xXJ*xYn "} actual circulation 实际流通
xsa `R^5/c actual cost 实际成本
*PF<J/Pr actual expenditure 实际开支；实际支出
.n<vhLDQn actual income 实际入息；实际收入；实际收益
$z P5Hzx actual market 现货市场
2yA)SGri actual price 现货价；实际价格
U[wx){[| actual profit 实际利润
bq/Aopfr actual quotation 实盘；实际价位；实际报价
9c^ ,v_W@ actual year basis 按实际年度计算
~0MpB~ {xd actuals 实货
um,f!ho-U actuarial investigation 精算调查
j_JY[sex actuarial principle 精算原则
z0[@O)Sj actuarial report 精算师报告
ggD T5hb Actuarial Society of Hong Kong 香港精算学会
J&8KIOz14Z actuarial valuation 精算师估值
5` ^@k< actuary 精算师
6b|<$Je9 ad referendum agreement 暂定协议；有待覆核的协定
R`(2Fy%0\k ad valorem duty 从价税；按值征税
%]+R>+ ad valorem duty system 从价税制
"3RFy i ad valorem fee 从价费
fZiAl7b! ad valorem tariff 从价关税
J?O0ixU additional allowance 额外免税额
f~VlC df+ additional amount for unexpired risk 未过期风险的额外款额
}n^Rcz6HeO additional assessable profit 补加应评税利润
Qx)b4~F? additional assessment 补加评税
*(9 Tl]w additional commitment 额外承担
W,4!"*+ additional commitment vote 额外承担拨款
vT?^# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^_]ZZin additional dependent parent allowance 供养父母额外免税额
+d3|Up8= additional provision 额外拨款
NzgG7 7 > additional stamp duty 附加印花税
Z"8lW+r * additional tax 补加税罚款；补加税款
{lf{0c$X. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k%6CkC w adjudged bankrupt 被裁定破产
GK$[ !{w; adjudicated bankrupt 裁定破产人
TUfj\d, adjudication fee 裁定费；评定印花税额手续费；评估契据费
6?a`'& adjudication of bankruptcy 裁定破产；宣告破产
l*l*5hA adjudication of insolvency 裁定无力偿还债务
`nF SJlr& adjusted actual 经调整的实数；调整后的实数
=F+v+zP7P adjusted current assets 经调整的流动资产；调整后的流动资产
UF+Qx/4h0 adjusted figure 经调整的数字；调整后的数额
?+] =|hN adjusted liabilities 经调整的负债；调整后的负债
ZDW9H6ux adjusted loss 经调整的亏损；调整后的亏损
i<Z % 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
B|m)V9A%- adjusted profit 经调整的利润；调整后的利润
&J 3QO% adjusted surplus 经调整的盈余额；调整后的盈余额
3Ra duN] adjusted value 经调整的价值；调整后的价值
KQr+VQdq> adjustment 调整；修订；理算〔保险〕
xO|r<R7d7 adjustment centre 调剂中心
D, ")n75 adjustment lag 调整过程的时间差距；调整时差
9,?~dx adjustment mechanism 调整机制
WE\TUENac( adjustment of loss 亏损调整
I[?\ Or adjustment process 调整过程；调整程序
nXT`7 adjustment range 调整幅度
=v:?rY} administered exchange rate 受管制汇率
gkr9+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p#$/{;yy administration expenses 行政费用
4Fg2/O_3 administration fee 手续费；行政费
x*1w sA administration in bankruptcy 破产管理
z$J m1l administration order 遗产管理令
YY;<y%:8Z administrator 管理人；遗产管理人
FCt<h/ administrator of the estate 遗产管理人
DP{nvsF admission of debt 债项承认书
` @ QZK0Ox admission of proof 接纳债权证明
e?W
,D0h advance 放贷款项；垫付款项；预支款项；预付款项
M`Q$-#E: advance account 暂支帐目；预付款帐户
9tHK_),9 advance compensation 预付补偿金
^`cv6;) advance from shareholder 股东垫款
~$y"Ldrp advance pending reimbursement 预支以待日后付还
AQ)gj$
m3 advanced economy 先进经济体系
6=f)3!= advancement 预付；预付财产
=+iY<~8 advances warrant 垫款令
qPPe)IM'Sc advancing 贷出
d6MWgg adverse balance 逆差
q;68tEupR adverse exchange 逆汇
B<d=;V advertisement addressed to shareholders 在报章刊登的致股东通告
LhL |ETrJ advice for collection 托收通知书
owIpn=8|Q advice of drawing 提款通知书；汇票通知书
fOi
Rstci advice of payment 付款通知
]?}>D ?5 Advisory Committee [Securities and Futures Commission]
0q 5 J)l: 谘询委员会〔证券及期货事务监察委员会〕
T<n`i~~ Advisory Committee on Diversification 经济多元化谘询委员会
x X&B&"]5 affidavit 誓章；遗产申报誓章
Jj=qC{] affidavit of no receipt 述明无收款的誓章
KZ 5%q. affiliate 联号；联营公司；附属公司
}PI:O%N; affiliated company 附属公司；联号；联营公司
I0mp [6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8"&!3_ affordability 负担能力
d27q,2f! African Development Bank [AfDB] 非洲开发银行
nI3p`N8j* after-acquired property 事后取得的财产
*'?ZG/ ( after-hours dealing 市后交易
'ma X after-tax profit 税后盈利；税后利润；税后溢利
s, Gl{ agency agreement 代理协议
ek&~A0k_o agency expenses 代理机构的开支
|.@!CqJ agency fee 代理费
T1C_L?L Agency Law 《代理法》
:Q`Of}# agent 代理人；承销人
Q+Bl1xl agent of company 公司代理人
' APx agent's fee 代理人费；经纪费
JSB+g; aggregate 总计；总数；总体数字
H@(O{ 9Yl; aggregate amount 总款额；总额
7Yg1z%%U aggregate assets and liabilities 总体资产与负债
`Abd=1nH aggregate at constant price 按固定价格计算的总体数字
RL}?.'! aggregate demand 总需求
OJm ]gb7 aggregate gross position 总持仓量
@\?HlGWEf aggregate limit 总限额
m.+h@ aggregate of salaries tax 合计薪俸税
jG1(Oe;# aggregate performance 总体表现；总体业绩
hNXZL>6 aggregate supply 总体供应
*J4!+GD aggregate surplus 总盈余
^os_j39N9 aggregate total 整体总额
{dF@Vg_n aggregate value 总值；合计价值
L -Q8iFW' aggregated basis 合计基准
Sqa9+'
[ aggregated net chargeable income 合计应课税入息实额
5qM$ahN3wH aggregation 合并计算；合计；总和
$+80V{J# aggregation of incomes of husband and wife 夫妇入息合并计算
7{<v$g$ aggregation of property 财产的总和
0)|Z 7c& agio 差价；贴水
H8YwMhE7 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》
DZqG7p$u4i Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Sn[xI9}O 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6 ) i-S<( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K9@.l~n 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
neU=1socJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p<r^{y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^t3>Z|DiB^ agreement for a settlement 授产协议
'@Uu/~;h agreement for assignment 转让协议
w> B}w agreement for sale 售卖协议；买卖协议
2q[pOT'k agreement for sale and purchase 买卖协议
E7O3$B8 agreement for the payment of interest 支付利息协议
fnX[R2KZ agreement for the repayment of money 还款协议
fd4gB6> agreement of reinsurance 再保险协议
syr0|K [ Agricultural Bank of China 中国农业银行
k' 8q /] air passenger departure tax 飞机乘客离境税
-Mr_Ao`E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B=O zP+ airport tax 机场税
WD%( RC"Q alcohol duty 酒精税
DCp8rvUI alienation 让与；让渡；转让
P6_Hz!vE alimony 生活费；赡养费
V<
F &\ All Ordinaries Index [AOI] 所有普通股指数
I3> 8B all risks 全险；综合险
brTNwRze All Sales Record for Stock Market 《股票市场成交报告》
H|aFs.S EQ Allied Capital Resources Limited 新联财务有限公司
K#k/t"r all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-. *E<% allocation letter 拨款信件
CWeQv9h]X allocation of fund 分配款项；预留款项
8Ay7I allocation of profit 利润分配；溢利分配
\HB
fM& allocation warrant 拨款令
~ g!!#ad allotment 分配；配股
p*PzfSLN allotment notice 股份配售通知；配股通知
,6]ID1o:y allotment of shares 股份分配
uzxwJs'fz allowable 可获宽免；免税的
= 9Yf o,F allowable business loss 可扣除的营业亏损
y CH Og allowable expenses 可扣税的支出
VKPE oy8H allowance 免税额；津贴；备抵；准备金
i1x4$ } allowance for debts 债项的免税额
*w ;?&)8% allowance for depreciation by wear and tear 耗损折旧免税额
[.>=> KJ _ allowance for funeral expenses 殡殓费的免税额
!BVCuuM>w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'TYO-'aC allowance for repairs and outgoings 修葺及支出方面的免税额
N&G'i.w/ allowance to debtor 给债务人的津贴
lq.:/_m0 alteration of capital 资本更改
fDDpR= alternate trustee 候补受托人
d3z nb@7 amalgamation 合并
ovN3.0tAI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
At@0G\^ ambit of charges 征税范围；收费范围
rd&d~R 6 amended valuation 经修订的估值
_Yo)m |RaB American Commodities Exchange 美国商品交易所
0y$VPg sKf American Express Bank Limited 美国运通银行
Y[e.1\d' American Stock Exchange 美国证券交易所
Y*@7/2, amortization 摊销
gE #|eiu amount due from banks 存放银行同业的款项
(8 7wWhH amount due from banks abroad 存放海外银行同业的款项
z#!<[**& amount due from holding companies 控股公司欠款
CE
M4E amount due from local banks 存放本港银行同业的款项
W^09tx/I amount due to banks 银行同业的存款
l1]N&jN{ amount due to banks abroad 海外银行同业的存款
O` CZwXD amount due to holding companies 控股公司存款
d_(>:|o h amount due to local banks 本港银行同业的存款
z$1 |D{ amount due to outport banks 外埠银行同业的存款
(ORbhjl amount for note issue 发行纸币的款额
EPW4
h/I amount of bond 担保契据的款额
hR Xnig{;3 amount of consideration 代价款额
+F NGRL amount of contribution 供款数额
;uAh)|;S# amount of indebtedness 负债款额
[G brKq( amount of principal of the loan 贷款本金额
/
xv5we~ amount of rates chargeable 应征差饷数额
,JI] Eij^ amount of share capital 股本额
#8XmOJ"W3k amount of sums assured 承保款额
9wCgJ$te amount of variation 变动幅度
(P? |Bk [ amount of vote 拨款数额
{3KY:%6qj amount payable 应付款额
~ ?nn(Q- amount receivable 应收款额
V_
(Ly8"1; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]a.e ;c- analysis 分析
TNh&g. ancillary risk 附属风险
V^tD @N annual account 周年帐目；周年帐目报表；年度决算；年结
T x
Mh_ annual accounting date 年结日期
J8\l'} ?& annual allowance 每年免税额；年积金；年度津贴；年津
f~l pa7 annual balance 年度余额
]?_~ QE` annual disposable income 每年可动用收入
1VYH:uGuAU annual estimates 周年预算
$MvKwQ/ annual fee 年费
D0 k ,8| annual general meeting 周年大会
nN$.^!;& annual growth rate 年增率；每年增长率
}s?3 annual long-term supplement 长期个案每年补助金
@ *J bp annual pensionable emolument 可供计算退休金的年薪
o,j_eheAM annual report 年报
$|Ol?s Annual Report on the Consumer Price Index 《消费物价指数年报》
R/1e/ t annual return 周年报表；周年申报表；每年报税表格
ri-&3%%z< Annual Return Rules 《周年报表规则》
}{+?>!qD t annual review of consumer prices 每年消费物价回顾
zAT OFV annual roll-forward basis 逐年延展方式
kj|Oj+& annual salary 年薪
v1i-O' annual statement 年度报表；年度决算表
F
]X<q uuL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ru q; :5u annuitant 年金受益人
m K TF@DED annuity 年金
9Zn c|< annuity contract 年金合约
b`%u}^B { annuity on human life 人寿年金
vy2<'V*y} antecedent debt 先前的债项
\6GNKeN ante-dated cheque 倒填日期支票
V %[t'uh anticipated expenditure 预期开支
{_ W8Qm`. anticipated net profit 预期纯利
U}HSL5v anticipated revenue 预期收入
5f_x.~ymA anti-inflation measure 反通货膨胀措施
q8ZxeMqx% anti-inflationary stance 反通货膨胀立场
nv0D4 t apparent deficit 表面赤字
851BOkRal4 apparent financial solvency 表面偿债能力
q/w5Dx|: apparent partner 表面合伙人
t HaHBx1P application for personal assessment 个人入息课税申请书
bkR~>F]FAu application of fund 资金应用
X )(K |[ application to release as liquidator and to destruct the books of accounts and documents
QpzdlB44l 申请免除清盘人职务及毁灭帐簿与文件
&b~ X&{3, appointed actuary 委任精算师
cb'Y a_ appointed auditor 委任核数师；委任审计师
s8:epcL`A appointed trustee 委任的受托人
pno}`Cer appointer 委任人
]~$@x=p2e apportioned pro rata 按比例分摊
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39T*0C apportionment 分配；分摊
k ]gPMhe Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p" .wqg*W apportionment formula 分摊方程式
Ax|'uvVAPT apportionment of estate duty 遗产税的分摊
I`xC0ZUKj appraisal 估价；评估
[x?9< #T appreciable growth 可观增长
":e6s co appreciable impact 显着影响
`Gxb98h/r appreciable increase 可观增长
[e\IHakj appreciation 增值；升值
q%bFR[p<* appreciation against other currencies 相对其他货币升值
Tn,_0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$#%R _G] appreciation tax 增值税
p4 O[X\T appropriation 拨款；拨用；拨付
iiu T:r appropriation account 拨款帐目
x]Nx,tt Appropriation Bill 拨款法案
2OI 0B\ appropriation-in-aid system 补助拨款办法
|H8C4^1Rq approved assets 核准资产
Uu n0FCA> approved basket stock 认可一篮子证券
)6"p@1\u approved budget 核准预算
BGVnL}0 approved charitable donation 认可慈善捐款
}'{"P#e8"q approved charitable institution 认可慈善机构
X9c<g; approved currency 核准货币；认可货币
6 f0o' approved estimates 核准预算
>8{{H"$;( approved estimates of expenditure 核准开支预算
V@RdvQy approved overseas insurer 核准海外保险人
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I~Nf?i approved overseas trust company 核准海外信托公司
H! FaI(YZl approved pooled investment fund 核准汇集投资基金
V*?QZ ;hCP approved provident fund scheme 认可公积金计划
Mx0~^l approved provision 核准拨款
\ eba9i^ approved redeemable share 核准可赎回股份
vnf2Z,f% approved regional stock 认可地区性证券
&RuTq6)r approved retirement scheme 认可退休金计划
$uwz` N: approved subordinated loan 核准附属贷款
b'FT y i arbitrage 套戥；套汇；套利
m0 W3pf arbitrageur 套戥者；套汇者
lZkJ<*z# arbitrary amount 临时款项
?t}s3P!Q3w arrangement 措施；安排；协定
]) v61B arrears 欠款
r1.zURY arrears of pay 欠付薪酬
=> o ! arrears of revenue 逾期未收税款；逾期未收的帐项
|gk4X%o6 articles of association 组织章程；组织细则；组织章程细则
L B.B w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~c+ =$SL-= ascertainment of profit 确定利润
`o9:6X?RA "Asia Clear" “亚洲结算系统”
%Y /;jC Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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tW7|p.e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IEM{? Asian Development Fund [ADF] 亚洲发展基金
G{|"WaKW Asian dollar bond 亚洲美元债券
3KeY4b!h Asian dollar market 亚洲美元市场
,. ht ~AE Asian dollar rate 亚洲美元利率
Z9h4 pd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$AZ=;iP- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g;q.vHvsc" asked price 沽盘；喊价；索价；卖方报价
@b2?BSdUp assessable income 应评税入息
1Xh@x assessable loss 应评税亏损
fwx^?/5j assessable profit 应评税利润
"Ar|i8^G3 assessable value 应评税值
[# X} ( assessed profit 估定利润
E>E^t=; [ assessed value 经评估价值
2!9W :I7 assessment 评税；评定；估价；评税单
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!.:7Y assessment number 评税编号；估价编号
$zhvI*0 assessment of additional tax 补加税评税
> X[:(m' assessment of performance 业绩评估；实绩评价
7[L%j;)bw Assessor 评税主任
%WP[V{,F asset price bubbles 资产价格泡沫
C\Ob!sv%H asset-backed securities 具资产保证的证券
W! |_ hL assets accretion 资产增值
f MHw=wJQ assets and liabilities 资产与负债
HdY#cVxy assets betterment statement 资产递增表；资产改进表
b{<$OVc assets lending 实物放款；有抵押贷款
8Bc2?NI= assets of the company passing on the death 死者去世时转移的公司资产
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)7 assets pledged as security for liabilities 用作负债抵押的资产
%y_pF?2@q assets portfolio 资产投资组合
W7.R A> assets price 资产价格
@qWClr{` assets quality 资产质素
~ e<,GUx(] assets realization 资产变现
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v4 assets refinancing arrangement 资产再集资安排
5&A' +] assets securitization 资产证券化
T1?9E{bC8A assets situated outside Hong Kong 在香港以外地方的资产
xIb{*)BUwc assets stripping 削减资产；拆卖资产
xVI"s BUu assets value 资产值
? #doH, assignee 承让人
^?q(fK% assignment 转让；转让书；转让契
9J_vvq`%` assignment of interest 权益转让
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`C|TV> assignment of letters patent and trade mark 专利证书及商标转让
Zu~t )W assignment of property 物业转让；物业转让书
2h}FotlO assignment right 转让权
"-5FUKI- assignor 转让人
Mu.oqT associate 有联系的人；有关连人士；相联者；合伙人；联系人
9)[)0 7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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*- associate member 附属会员
P uQ associated body corporate 相联法人团体
U5F1m]gFr associated company 相联公司；联属公司
bz,"TG[ associated corporation 相联法团
=_6 Q 26 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yk^2<?z>2 公认会计师公会〔英国〕
#K` [XA Association of Futures Exchange Brokers 香港期货经纪协会
JvCy&xrE; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[H$kVQC association of underwriters 承保人组织
6/'X $}X assumption of control 接管
t82*rC IB{ assurance 担保；保险；转易；转易书
z0Y L, assurance of interest 权益的转易
9Ns%<FRO@ at 19XX price 按一九ＸＸ年价格计算
;_ 1Rk&o! at a discount 按赔价计算；按贴水价格计算；打折扣
|<1A<fU8a at a premium 按溢价计算；按升水价格计算
uTl"4;&j at call 通知付款；按通知
,Cy&tRjR B at constant market price 按固定市价计算
m< ;MOS at constant price 按固定价格计算
ulEtZ#O{_ at cost 按成本计算
~dgFr6 at current market price 按当时市价计算；按现时市价计算
5YUe>P D at current price 按当时价格计算；按现时价格计算
+,i_G?eX at factor cost 按要素成本计算；按生产要素成本计算
QD-Bt=S7l at money-of-the-day price 按付款当日价格计算
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)nQ at or better 按指定或较佳价位〔买卖指令〕
r' |ei , at par 按面值计算；平价
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1@_1Q at sight 见票即付
>*|Eyv_ at the close 按收市盘
*Hv d at the opening 按开市盘
Pc+,iK> attestation 见证；见证条款
zQGj,EAM} at-the-money option 平价期权
qM>Dt attorney 受权人；受托代表人
W3X;c*j attornment 新拥有人承认书
or)fx/ %h attributable profit 可归属利润
|\ C. il7 attributable share value 可归属股份价值
,W]}mqV%.' Auckland Stock Exchange 奥克兰证券交易所
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\EPK ZD auction 拍卖
0N6 X;M{zh auctioneer 拍卖商
,&@FT oR audit 审计；核数
_jVJkg)] Audit Commission 审计署
,[_)BM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G 8tK"LC 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〕
`"xzC $ audit review 帐目审查
hig t(u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m ndEB!b audited account 审计帐目；经审计的帐目
JvJ)}d$,& audited annual account 经审计的周年帐目
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bvSdU audited balance sheet 经审计的资产负债表
g,Rh Ut9 auditor 核数师；核数主任；审计师
$ Fy)+< auditor's certificate 核数师证明书；审计师证明书
n@oSLo`k,` auditor's report 核数师报告；审计师报告
y7z ,I Aussie bond 澳元债券
LG?b]'# austerity budget 紧缩预算
bvJ*REPL ? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+xr;X 9 Australia All Ordinaries Index 澳洲所有普通股票指数
TP`"x}ACa? Australian Dollar [AUD] 澳元
K$ $%j "s Australian Options Market 澳大利亚期权市场
S;{[];
Australian Securities Commission 澳洲证券事务监察委员会
9q^7%b, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3 "|A5>Vo Australian Stock Exchange 澳大利亚证券交易所
+: J:S"G Austrian Schilling [ATS] 奥地利先令
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;]em9b authentication 认证；鉴证
%!L*ec%, authority to purchase 委托购买证；委购书
OJ7y authorization 认可；核准；授权；授权书
?xE'i[F @ authorization by direction 指示授权
Gl T /JZ9 authorization by instruction 指令授权
XpT})AV authorization by warrant 令状授权
a7]Z_G k authorization of unit trust 单位信托的认可
hg `N`O authorized agent 指定代理人
,nw5 M.D_ authorized capital 法定资本
)VG_Y9;Xk: authorized clerk 出市员
S~ y.>X3"P authorized dealer 认可交易商
pTYV @5| authorized financial institution 认可财务机构
Q0""wR q ' authorized fund 认可基金
2bpFQ8q authorized fund house 获授权的基金公司；认可基金公司
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eiM!7g authorized institution 认可机构
h{PJ4U{W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[} %=& B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0 B5d $0 authorized insurer 获授权保险人；获认可承保人
]mi)x6 3^ authorized investment 特准投资项目
^;EwZwH[ authorized person 获授权人
O(T6Y80pU authorized representative 获授权代表
G?+]BIiL authorized share capital 法定股本
mldY/;-H!1 automated quotation system 自动报价系统
G;AV~1i:~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
! j0iLYo(* 自动交易系统〔香港期货交易所有限公司〕
\=@4F^U7` automatic adjustment mechanism 自动调整机制
W jBtL52 automatic adjustment system 自动调整系统
w< |Lx#L} Automatic Clearing House 自动票据交换所
fydQaxCN D automatic exchange rates accumulation system 自动化汇率累集系统
S|B S;VY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,\PTn7_ automatic teller machine [ATM] 自动柜员机
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|!IXs autopay 自动转帐
~A>-tn}O available assets 可用资产
9kas]zQ%=P available fiscal reserve 现存财政储备
u% CJjy available profit 可用利润
PO0/C q) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
d 4; average 平均；平均数；海损
3,@|kN< average basic salary 平均基本薪金
Z ^yn S average consumer expenditure 平均消费开支；一般消费开支
R)GDsgXy average cost 平均成本
sO&e V68
[ average cost of land production 增辟土地平均成本
X*M-- *0q' average daily turnover 平均每日成交额
j1dz'G}hj average daily wage rate 平均每日工资率
w8-L2)Q}I average expenditure pattern 平均开支模式
l37l| xp~ average growth rate 平均增长率
,,V uvn average net fixed assets 固定资产平均净值
xT8!X5; average of relatives 相对价格平均数
z vbz3 a average price 平均价格
-k3WY&9, average propensity to consume 平均消费倾向；一般消费倾向
]8XIw`:f average propensity to save 平均储蓄倾向；一般储蓄倾向
#U/L8 average rate 平均率
aDX4}`u average revenue 平均收入；平均收益
Q lhm:[ average stock 平均库存；平均存货
"(E%JAwZ^W average yearly rent 平均年租
2!Pwg0 %2 avoidance of double taxation 避免双重课税
2{)<Df@ avoidance of tax 避税
