A:
SMO*({/ A share Ａ股；甲类股份
c E76L%O abatement of tax 减税；减扣免税额
xqWj |jA ABN AMRO Bank N.V. 荷兰银行
i^/54 above-the-line expenditure 线上项目支出；经常预算支出
sR79
K1*j above-the-line receipt 线上项目收入；经常预算收入
6VR[)T% ABSA Asia Limited 南非联合亚洲有限公司
I' A:J absolute change 绝对数值变更
Mq+< mX7 absolute expenditure 实际开支
FAtWsk*pgY absolute guideline figure 绝对准则数字
otnV-7 )@ absolute interest 绝对权益
js m0kz absolute order of discharge 绝对破产解除令
_S5gcPcF" absolute profit margin 绝对利润幅度
V/-MIH7SF absolute value 实值；绝对值
cjT[P"5$ absolutely vested interest 绝对既得权益
sp{j!NSL absorbed cost 已吸收成本；已分摊成本
dXZP[ K# absorption 吸收；分摊；合并
6\`DlUn'* absorption rate 吸收率；摊配率；分摊率
.mt^m
ACB Finance Limited 亚洲商业财务有限公司
}su6izx acceptable form of reciprocity 合理的互惠条件
s=/^lOOO acceptable rate 适当利率；适当汇率
6ZgNHARS acceptance agreement 承兑协议
p#<nK+6.8 acceptance for honour 参加承兑
Q \WXi acceptor 承兑人；接受人；受票人
VM;g +RRq acceptor for honour 参加承兑人
e6m1NH4, accident insurance 意外保险
t aV|YP$ Accident Insurance Association of Hong Kong 香港意外保险公会
F@^N|;_2 accident insurance scheme 意外保险计划
PP4d?+;V accident year basis 意外年度基准
5"2@NL accommodation 通融；贷款
=1Sy@M bH3 accommodation bill 通融票据；空头票据
!E0fGh accommodation party 汇票代发人
MPG+B/P& account balance 帐户余额；帐户结余
g RU-g account book 帐簿
)@$
&FFIu account collected in advance 预收款项
$i% HDt| account current book 往来帐簿
m3"c (L`B account of after-acquired property 事后取得的财产报告
dqz 1xQ1 account of defaulter 拖欠帐目
E{oB2;P account payable 应付帐款
swt\Ru6, account payee only [A/C payee only] 只可转帐；存入收款人帐户
4k*qVOBa6R account receivable 应收帐款
%mmxA6I account receivable report 应收帐款报表
*-7fa0< account statement 结单；帐单；会计财务报表
i-"<[*ePd account title 帐户名称；会计科目
F*!gzKZ" accountant's report 会计师报告
\7DCwu[0M Accountant's Report Rules 会计师报告规则
gix>DHq$k accounting and auditing procedure 会计与审计程序；会计与核数程序
Xj;2h{#s Accounting Arrangements 《会计安排》
kPedX accounting basis 会计基础
)|: 8zDuJ accounting by Official Receiver 破产管理署署长呈交的帐目
@?M; 'xMbB Accounting Circular 《会计通告》
40+fGRyOL accounting class 会计类别
](n69XX_ accounting date 记帐日期；会计结算日期
!ABLd|tP accounting for money 款项核算
PHQcstW Accounting Officer 会计主任
2<m
Q,,j accounting period 会计报告期；会计期
w= B accounting policy 会计政策；会计方针
cf&C|U accounting practice 会计惯例
<G}m # accounting principle 会计准则
7YD\ !2b accounting record 会计记录
C=s((q* accounting report 会计报告
i8eA_Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!|(Ao"] Accounting Society of China 中国会计学会
U L ck accounting statement 会计报表
oE 5;|x3 accounting system 会计制度；会计系统
6 Ok,_
! accounting transaction 会计事项；帐务交易
9Q=>MOB- accounting treatment 会计处理
<L%HG accounting year 会计年度
!,R accretion 增值；添加
9<w=),R`8 accrual 应计项目；应累算数目
`U!(cDY accrual basis 应计制；权责发生制
)2toL5 Q accrual basis accounting 应计制会计；权责发生制会计
*.,8,e8Vq accrue 应累算；应计
flPZ lL accrued benefit 应累算利益
DbQBVy accrued charges 应计费用
sgD@} ":m accrued cumulative preference share dividend 应累算的累积优先股股息
hs z$S:am accrued expenses 应累算费用
x@Sra@ accrued interest payable 应付利息；应计未付利息
%Au T8 accrued interest receivable 应收利息；应计未收利息
Bd QQ9$@5 accrued right 累算权益
\Qp}|n1JY accruing profit 应累算的利润
4t*<+ H% accumulated fiscal reserve 累积财政储备
sq48#5Tc^r accumulated profit 累积利润；滚存溢利
iPz1 eUj accumulated reserve 累积储备
R'r|E_ accumulation of surplus income 累积收益盈余
R rxRa[{Z acquired assets 既得资产
^|r`"gOJ3 acquisition 收购；购置；取得
7Z
VVR*n| acquisition cost 购置成本
[ (!Q- 8 acquisition expenses 购置费用
X CV0.u | acquisition of 100% interest 收购全部股权
z 3Zu C{ acquisition of control 取得控制权
L2k;f] acquisition of fixed assets 购置固定资产
. ^B WR acquisition of shell “买壳”
Y0rf 9 acquisition price 收购价
tI
`w;e%HN act of God 天灾
+6uOg,; acting partner 执事合伙人
}@3$)L%n_u active market 买卖活跃的市场；交投畅旺的市场；旺市
+OKA_b"wB active partner 积极参与的合伙人
1RmBtx\< active trading 交投活跃
dPRt N@3 actual circulation 实际流通
z =u~]:.1O actual cost 实际成本
+7 ` u9j. actual expenditure 实际开支；实际支出
l;XUh9RF`A actual income 实际入息；实际收入；实际收益
FU^Y{sbDg actual market 现货市场
/Ql6]8.P actual price 现货价；实际价格
"[Yip5 actual profit 实际利润
1o(+r R<h9 actual quotation 实盘；实际价位；实际报价
,I("x 2 actual year basis 按实际年度计算
<.: 5Vx(Aw actuals 实货
}1l}- w`F actuarial investigation 精算调查
#3YdjU3 w actuarial principle 精算原则
Mp!2`4rD actuarial report 精算师报告
XL= 2wh Actuarial Society of Hong Kong 香港精算学会
O^y$8OKEi, actuarial valuation 精算师估值
0qOM7 8rE actuary 精算师
'Dnq+ ad referendum agreement 暂定协议；有待覆核的协定
4
3}qaf [ ad valorem duty 从价税；按值征税
-v;iMEZ) ad valorem duty system 从价税制
DrW/KU,{+( ad valorem fee 从价费
LPsh?Ca?N ad valorem tariff 从价关税
$4ka +nfU additional allowance 额外免税额
Pxap;;\ additional amount for unexpired risk 未过期风险的额外款额
:p,c%" 8 additional assessable profit 补加应评税利润
t!NrB X additional assessment 补加评税
(q055 y additional commitment 额外承担
k& n\
=tKN additional commitment vote 额外承担拨款
GcPB'`!M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L!`*R)I45 additional dependent parent allowance 供养父母额外免税额
}ZxW"5oq additional provision 额外拨款
jc3ExOH additional stamp duty 附加印花税
rHH#@ Zx additional tax 补加税罚款；补加税款
rD_Ss.\^g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7$;c 6_se adjudged bankrupt 被裁定破产
.0 rJIO adjudicated bankrupt 裁定破产人
^XtHF|%0T adjudication fee 裁定费；评定印花税额手续费；评估契据费
$XU-[OF%:9 adjudication of bankruptcy 裁定破产；宣告破产
^!N;F" adjudication of insolvency 裁定无力偿还债务
Vx0MG{vG1 adjusted actual 经调整的实数；调整后的实数
7MR:X#2v> adjusted current assets 经调整的流动资产；调整后的流动资产
:h3#1fko adjusted figure 经调整的数字；调整后的数额
!$g(& adjusted liabilities 经调整的负债；调整后的负债
avF&F adjusted loss 经调整的亏损；调整后的亏损
R h5@[cg% 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
h;&&@5@lM adjusted profit 经调整的利润；调整后的利润
0 ;. e#(`- adjusted surplus 经调整的盈余额；调整后的盈余额
e&r+w! adjusted value 经调整的价值；调整后的价值
| j\eBCnH3 adjustment 调整；修订；理算〔保险〕
OFJJ-4[_3 adjustment centre 调剂中心
c }g$1of87 adjustment lag 调整过程的时间差距；调整时差
z1z =P%WK adjustment mechanism 调整机制
\UV T _=Y adjustment of loss 亏损调整
F0DPS:c adjustment process 调整过程；调整程序
DK2c]i^|= adjustment range 调整幅度
89 _&X[X administered exchange rate 受管制汇率
#MmmwPB_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J$o[$G_Z administration expenses 行政费用
JI28}Cxs0 administration fee 手续费；行政费
{' cs![U administration in bankruptcy 破产管理
FZ;Y vdX6 administration order 遗产管理令
h+\$ Z] administrator 管理人；遗产管理人
Ke'YM{ administrator of the estate 遗产管理人
EfMG(oI admission of debt 债项承认书
F>hV rUD8 admission of proof 接纳债权证明
cx,u2~43A& advance 放贷款项；垫付款项；预支款项；预付款项
3/]f4D{MMY advance account 暂支帐目；预付款帐户
$6qR/#7 4 advance compensation 预付补偿金
>EPaZp6 advance from shareholder 股东垫款
i[ V,IP + advance pending reimbursement 预支以待日后付还
P7M0Ce~iW advanced economy 先进经济体系
^v ()iF
! advancement 预付；预付财产
\J#I}-a&j advances warrant 垫款令
^/4 {\3 advancing 贷出
dA3`b*nC adverse balance 逆差
/jn:e"0~ adverse exchange 逆汇
J-HabHv advertisement addressed to shareholders 在报章刊登的致股东通告
R$~JhcX*l' advice for collection 托收通知书
\H}@-*z+) advice of drawing 提款通知书；汇票通知书
#CBo advice of payment 付款通知
#RsIxpc Advisory Committee [Securities and Futures Commission]
PDa06(t7 谘询委员会〔证券及期货事务监察委员会〕
^^W`Lh%9 Advisory Committee on Diversification 经济多元化谘询委员会
dW] Ej"W affidavit 誓章；遗产申报誓章
M $E 8: affidavit of no receipt 述明无收款的誓章
^+Y GSg7 affiliate 联号；联营公司；附属公司
&QHA_+88W affiliated company 附属公司；联号；联营公司
m "k i*9] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2g`uC} affordability 负担能力
6M2i? c African Development Bank [AfDB] 非洲开发银行
Xl gz.j7XR after-acquired property 事后取得的财产
.-gm" lB after-hours dealing 市后交易
WoN]eO after-tax profit 税后盈利；税后利润；税后溢利
B%?|br agency agreement 代理协议
(rCPr,@0 agency expenses 代理机构的开支
l% 3 Q=c agency fee 代理费
G!f E'B Agency Law 《代理法》
s` dkEaS agent 代理人；承销人
zj hR9 agent of company 公司代理人
8I|1P l agent's fee 代理人费；经纪费
*8(t y%5F0 aggregate 总计；总数；总体数字
TO8\4p*tE aggregate amount 总款额；总额
P7^TRrMF aggregate assets and liabilities 总体资产与负债
iz$v8;w aggregate at constant price 按固定价格计算的总体数字
~=aI2( b aggregate demand 总需求
6 I>xd aggregate gross position 总持仓量
G=0}I Pfp aggregate limit 总限额
n Y. Umj aggregate of salaries tax 合计薪俸税
pNk ,jeo aggregate performance 总体表现；总体业绩
ce-m )o/ aggregate supply 总体供应
!3gpiQH{ aggregate surplus 总盈余
|Cxip&e> aggregate total 整体总额
.,(uoK{ aggregate value 总值；合计价值
S
-mz xj aggregated basis 合计基准
+RKE|*y aggregated net chargeable income 合计应课税入息实额
o
Q!g!xz aggregation 合并计算；合计；总和
uc{Qhw!;: aggregation of incomes of husband and wife 夫妇入息合并计算
R&d _ WB4w aggregation of property 财产的总和
}@t'r K[ agio 差价；贴水
i(TDJ@} 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》
pu
m9x)y1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s`{#[&[ 《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》
{mq$W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jTxChR 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
A/W7 ;D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{e!uvz,e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ps4W wk( agreement for a settlement 授产协议
B[k+#Y YY agreement for assignment 转让协议
AF{7<v>/P agreement for sale 售卖协议；买卖协议
2&G1 Q'! agreement for sale and purchase 买卖协议
0 Ci"tA3" agreement for the payment of interest 支付利息协议
T[2f6[#[_ agreement for the repayment of money 还款协议
<]SS gQ9/" agreement of reinsurance 再保险协议
q2"'W|I Agricultural Bank of China 中国农业银行
`'{%szmD air passenger departure tax 飞机乘客离境税
,1.([%z+r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L@x8hUG" airport tax 机场税
js$a^6 alcohol duty 酒精税
&B>uPZ] alienation 让与；让渡；转让
u{dN>} { alimony 生活费；赡养费
R,b O{2O All Ordinaries Index [AOI] 所有普通股指数
T W;;OS[ all risks 全险；综合险
Eo3Aak o All Sales Record for Stock Market 《股票市场成交报告》
D -\'P31 Allied Capital Resources Limited 新联财务有限公司
"Y J;-$rb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(2a "W` allocation letter 拨款信件
bm]dz;ljh allocation of fund 分配款项；预留款项
qCFXaj
allocation of profit 利润分配；溢利分配
"Z1&z- allocation warrant 拨款令
>ehWjL`8 allotment 分配；配股
}sN9QgE allotment notice 股份配售通知；配股通知
0jx~_zq-j allotment of shares 股份分配
fgz'C? allowable 可获宽免；免税的
5In8VE
!P allowable business loss 可扣除的营业亏损
GzE3B';g allowable expenses 可扣税的支出
vd X~E9 7 allowance 免税额；津贴；备抵；准备金
D_;n4<|. allowance for debts 债项的免税额
]> "/<" allowance for depreciation by wear and tear 耗损折旧免税额
R5~ vmT5W allowance for funeral expenses 殡殓费的免税额
Wy-quq03"& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jgfP|oD allowance for repairs and outgoings 修葺及支出方面的免税额
I4DlEX allowance to debtor 给债务人的津贴
H<}Fk9 alteration of capital 资本更改
X9BBnZ alternate trustee 候补受托人
U=<.P;+f9 amalgamation 合并
-W"0,.Dvg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"a_D]D(d5 ambit of charges 征税范围；收费范围
i1 H80m s amended valuation 经修订的估值
F/,<dNJ American Commodities Exchange 美国商品交易所
N[D\@o American Express Bank Limited 美国运通银行
:{= 'TMJ7 American Stock Exchange 美国证券交易所
Q)i`.mHfFI amortization 摊销
OU964 vv amount due from banks 存放银行同业的款项
R; m0eG` amount due from banks abroad 存放海外银行同业的款项
.Yv.-A=ZIg amount due from holding companies 控股公司欠款
'f<_SKd amount due from local banks 存放本港银行同业的款项
/8-VC " amount due to banks 银行同业的存款
Hbj:CViYq amount due to banks abroad 海外银行同业的存款
#YMp,i amount due to holding companies 控股公司存款
<$Kv^Y * amount due to local banks 本港银行同业的存款
\EfwS%
P amount due to outport banks 外埠银行同业的存款
|@9I5Eg)iE amount for note issue 发行纸币的款额
&@Gu~) ^( amount of bond 担保契据的款额
m.g@S30 amount of consideration 代价款额
v pw&"?T amount of contribution 供款数额
"+ J wS amount of indebtedness 负债款额
5x'y{S< amount of principal of the loan 贷款本金额
9%k.GE
amount of rates chargeable 应征差饷数额
OU5|m%CmO amount of share capital 股本额
7 QJcRZ[lU amount of sums assured 承保款额
:^L]Da3 amount of variation 变动幅度
S G o:FG amount of vote 拨款数额
u T t:/gm amount payable 应付款额
8q LgB
amount receivable 应收款额
_+Kt=;Y8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2 g8P$+;
analysis 分析
`G5wiyH}) ancillary risk 附属风险
N5_.m(: annual account 周年帐目；周年帐目报表；年度决算；年结
6&Ir0K / annual accounting date 年结日期
Q]'!FmXf annual allowance 每年免税额；年积金；年度津贴；年津
3tc sj0Rb annual balance 年度余额
p5rRhu/|k3 annual disposable income 每年可动用收入
4E(5Ccb annual estimates 周年预算
<R8Z[H:bV annual fee 年费
"$V2 $ annual general meeting 周年大会
-ZON']|<}k annual growth rate 年增率；每年增长率
a~TZ9yg+HL annual long-term supplement 长期个案每年补助金
DyTk<L annual pensionable emolument 可供计算退休金的年薪
g>-[-z$E3 annual report 年报
*^5,7}9Qo Annual Report on the Consumer Price Index 《消费物价指数年报》
xa*gQ% +F annual return 周年报表；周年申报表；每年报税表格
^W05Z!} Annual Return Rules 《周年报表规则》
ASU\O3%% annual review of consumer prices 每年消费物价回顾
`GWq3c5 annual roll-forward basis 逐年延展方式
>^ar$T;Ys annual salary 年薪
WQC6{^/4[1 annual statement 年度报表；年度决算表
-Dm.z16 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
D;n%sRq(Z annuitant 年金受益人
beR)8sC3q annuity 年金
=8 D4:Ds annuity contract 年金合约
ymCIk /\ annuity on human life 人寿年金
k0uwG'(z9 antecedent debt 先前的债项
oKJ7i,xT ante-dated cheque 倒填日期支票
<|G~S<y} anticipated expenditure 预期开支
J0! E@ anticipated net profit 预期纯利
YU,:3{9, anticipated revenue 预期收入
?7ZlX?D[ anti-inflation measure 反通货膨胀措施
cb,sb^- anti-inflationary stance 反通货膨胀立场
zQ+t@;g 1 apparent deficit 表面赤字
F7l:*r,O apparent financial solvency 表面偿债能力
.*7UT~o=CS apparent partner 表面合伙人
xA E@cwg application for personal assessment 个人入息课税申请书
-d)n 0)9 application of fund 资金应用
!QspmCo+ application to release as liquidator and to destruct the books of accounts and documents
A+DYIS 申请免除清盘人职务及毁灭帐簿与文件
(:x"p{ appointed actuary 委任精算师
`R?W @,@' appointed auditor 委任核数师；委任审计师
-B(K Q T,J appointed trustee 委任的受托人
>D #}B1(! appointer 委任人
i?=.;
0[| apportioned pro rata 按比例分摊
rB?cm]G= apportionment 分配；分摊
iRtDZoiD' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,LO-! \L apportionment formula 分摊方程式
B9-[wg#0G apportionment of estate duty 遗产税的分摊
mcG$V0D <{ appraisal 估价；评估
]*U') appreciable growth 可观增长
% "^XxVJ* appreciable impact 显着影响
OFbg]{ub? appreciable increase 可观增长
9v2 ; appreciation 增值；升值
xB+H7Ya appreciation against other currencies 相对其他货币升值
!c($ C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p00 A cUTq appreciation tax 增值税
T+D]bfjr&& appropriation 拨款；拨用；拨付
<~+ appropriation account 拨款帐目
Z$XpoDbOy Appropriation Bill 拨款法案
LS$ 82UB& appropriation-in-aid system 补助拨款办法
L:Eb(z/D approved assets 核准资产
P tOnj)Q approved basket stock 认可一篮子证券
ybO ,~TQ approved budget 核准预算
.Y.#
d7TA approved charitable donation 认可慈善捐款
Z?mg1 ;Q approved charitable institution 认可慈善机构
jtY~- @* approved currency 核准货币；认可货币
y*(j{0yd approved estimates 核准预算
`%p6i|
_Q approved estimates of expenditure 核准开支预算
Zx 1z
hc approved overseas insurer 核准海外保险人
Uroj%x N approved overseas trust company 核准海外信托公司
aB'@8[]z approved pooled investment fund 核准汇集投资基金
+cH(nZ* f approved provident fund scheme 认可公积金计划
1D6O=j\ approved provision 核准拨款
\TlUC<urP approved redeemable share 核准可赎回股份
&Z!2xfQy> approved regional stock 认可地区性证券
2&URIQg*J approved retirement scheme 认可退休金计划
#{,IY03 approved subordinated loan 核准附属贷款
$SR]7GZ arbitrage 套戥；套汇；套利
ulM&kw.4i arbitrageur 套戥者；套汇者
>6+K"J-@ arbitrary amount 临时款项
&N0| tn arrangement 措施；安排；协定
v2sU$M arrears 欠款
a6P.Zf7 arrears of pay 欠付薪酬
R ?s\0 arrears of revenue 逾期未收税款；逾期未收的帐项
W
F<V2o{k articles of association 组织章程；组织细则；组织章程细则
KK$A 4`YoR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ghc0{M< ascertainment of profit 确定利润
T%/w^27E "Asia Clear" “亚洲结算系统”
h M w` e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o+TZUMm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,eCXT=6 Asian Development Fund [ADF] 亚洲发展基金
@D=`iG% Asian dollar bond 亚洲美元债券
7 d)' y Asian dollar market 亚洲美元市场
eUlb6{!y? Asian dollar rate 亚洲美元利率
W<o0Z OO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qH"a ! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-+|[0hpw asked price 沽盘；喊价；索价；卖方报价
v1)6")8o+ assessable income 应评税入息
Bn q\Gg assessable loss 应评税亏损
yw!`1#3. assessable profit 应评税利润
qV,j) b3M assessable value 应评税值
>oDP(]YGg assessed profit 估定利润
xS1|Z|& assessed value 经评估价值
e]?S-J' z assessment 评税；评定；估价；评税单
F2'cL @E3 assessment number 评税编号；估价编号
[hbp# I~*[ assessment of additional tax 补加税评税
#5 7z-x[1 assessment of performance 业绩评估；实绩评价
0 +LloB Assessor 评税主任
t@M] ec asset price bubbles 资产价格泡沫
gQ#T7 asset-backed securities 具资产保证的证券
3~rc= e assets accretion 资产增值
cU|jT8Q4H assets and liabilities 资产与负债
=U2n"du assets betterment statement 资产递增表；资产改进表
a*y mBGF assets lending 实物放款；有抵押贷款
^^uD33@_ assets of the company passing on the death 死者去世时转移的公司资产
+9CU nRv assets pledged as security for liabilities 用作负债抵押的资产
|pSoBA9U assets portfolio 资产投资组合
IoOnS) assets price 资产价格
!@k @7~i assets quality 资产质素
MDt?7c assets realization 资产变现
c\MDOD%9 assets refinancing arrangement 资产再集资安排
\-w s[ assets securitization 资产证券化
V.:A'!$# assets situated outside Hong Kong 在香港以外地方的资产
)W|jt/ assets stripping 削减资产；拆卖资产
p>3 '77
V assets value 资产值
mC(t;{ assignee 承让人
%;$Y|RbmqE assignment 转让；转让书；转让契
_B FX5 ifK assignment of interest 权益转让
38i,\@p`9$ assignment of letters patent and trade mark 专利证书及商标转让
3
?~+5DU assignment of property 物业转让；物业转让书
zAJUL assignment right 转让权
3HR]T Q%r assignor 转让人
QPE. b-S associate 有联系的人；有关连人士；相联者；合伙人；联系人
`wd* &vl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W[<":NX2 associate member 附属会员
Ct+% associated body corporate 相联法人团体
o1+]6s+j} associated company 相联公司；联属公司
,6 \f4/ associated corporation 相联法团
Z]\^.x9S Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$uynW3h 公认会计师公会〔英国〕
u6T?oK9j Association of Futures Exchange Brokers 香港期货经纪协会
>irT|VTf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:/%xK" association of underwriters 承保人组织
\w[%n 0 assumption of control 接管
|/s 2AzDD assurance 担保；保险；转易；转易书
[d>yo_iB assurance of interest 权益的转易
~')t1Ay s at 19XX price 按一九ＸＸ年价格计算
\zL7 j 4 at a discount 按赔价计算；按贴水价格计算；打折扣
(`?
snMc at a premium 按溢价计算；按升水价格计算
vK`h; at call 通知付款；按通知
,8nZzVo at constant market price 按固定市价计算
9Ib(x0_ at constant price 按固定价格计算
FH`&C*/F0Y at cost 按成本计算
m-92G8' at current market price 按当时市价计算；按现时市价计算
u ?Mu*r? at current price 按当时价格计算；按现时价格计算
eH/\7)z at factor cost 按要素成本计算；按生产要素成本计算
ER1mA:8>E at money-of-the-day price 按付款当日价格计算
Q.dy
$`\ at or better 按指定或较佳价位〔买卖指令〕
N==_'`O1Q0 at par 按面值计算；平价
^ZWFj?`\UV at sight 见票即付
V_622~Tc/[ at the close 按收市盘
dU3 >h[q at the opening 按开市盘
&novkkqY attestation 见证；见证条款
{bqKb=nyZ at-the-money option 平价期权
x]cZm^ attorney 受权人；受托代表人
fO!O" D5 attornment 新拥有人承认书
U C/2&7 ? attributable profit 可归属利润
v1g5( attributable share value 可归属股份价值
UDtbfc7bk Auckland Stock Exchange 奥克兰证券交易所
\&)W#8V auction 拍卖
#gJ~ {tA: auctioneer 拍卖商
lNVAKwW2# audit 审计；核数
)Hm[j)YI Audit Commission 审计署
X`QW(rq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?$4R < 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
E wsq0D audit review 帐目审查
zb }+ m#q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
w?W e|x3 audited account 审计帐目；经审计的帐目
:P~&
b P audited annual account 经审计的周年帐目
H<7D cwXv audited balance sheet 经审计的资产负债表
I lu`b|%D auditor 核数师；核数主任；审计师
ruA+1-<f auditor's certificate 核数师证明书；审计师证明书
@Qjl`SL%O^ auditor's report 核数师报告；审计师报告
(jMAa% Aussie bond 澳元债券
Cf =q_\0|W austerity budget 紧缩预算
E816 YS=' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?i EXFYJG Australia All Ordinaries Index 澳洲所有普通股票指数
dN/ "1%9) Australian Dollar [AUD] 澳元
l~!fQ$~ Australian Options Market 澳大利亚期权市场
C!k9 JAa$Z Australian Securities Commission 澳洲证券事务监察委员会
yZ)aKwj%U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|abst&yp Australian Stock Exchange 澳大利亚证券交易所
U3+ _'" Austrian Schilling [ATS] 奥地利先令
<i\z fa'6 authentication 认证；鉴证
'Mx K}9 authority to purchase 委托购买证；委购书
7r[ % | : authorization 认可；核准；授权；授权书
bNpIC/#0K authorization by direction 指示授权
'L|GClc6) authorization by instruction 指令授权
'S4EKV] authorization by warrant 令状授权
|iUfM3 authorization of unit trust 单位信托的认可
n!eqzr{ authorized agent 指定代理人
[aZ v?Z authorized capital 法定资本
&DQ4=/Z authorized clerk 出市员
eGe[sv"k authorized dealer 认可交易商
v&b.Q:h*' authorized financial institution 认可财务机构
VFmg"^k5 authorized fund 认可基金
2*q:
^ authorized fund house 获授权的基金公司；认可基金公司
3 [)s;e authorized institution 认可机构
_Z66[T+M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KD"&_PX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OWXye4`* authorized insurer 获授权保险人；获认可承保人
% X , B-h^ authorized investment 特准投资项目
m9<%v0r authorized person 获授权人
#+Yp^6zg authorized representative 获授权代表
Sa?5iFg authorized share capital 法定股本
syW9Hlm automated quotation system 自动报价系统
DkF2 R @ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oD#< ?h)( 自动交易系统〔香港期货交易所有限公司〕
}#W`<,*rL. automatic adjustment mechanism 自动调整机制
>6l ;/ J automatic adjustment system 自动调整系统
,rB9esxic Automatic Clearing House 自动票据交换所
1'v !9 automatic exchange rates accumulation system 自动化汇率累集系统
keQXJ0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m$E^u[ automatic teller machine [ATM] 自动柜员机
xV>i L(? autopay 自动转帐
[b i3%yWh available assets 可用资产
vMZ7uO available fiscal reserve 现存财政储备
L_lDFF available profit 可用利润
4$zFR}f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZkB6bji average 平均；平均数；海损
|;.Pj 3)- average basic salary 平均基本薪金
q
5v?`c average consumer expenditure 平均消费开支；一般消费开支
*)`kx average cost 平均成本
:m++ iR average cost of land production 增辟土地平均成本
TcKvSdr' average daily turnover 平均每日成交额
`zzKD2y average daily wage rate 平均每日工资率
FSU%?PxO average expenditure pattern 平均开支模式
0ve` average growth rate 平均增长率
a ?,[w'7FU average net fixed assets 固定资产平均净值
Y=:KM~2hv average of relatives 相对价格平均数
o!=l B fI average price 平均价格
i2FD1*=/? average propensity to consume 平均消费倾向；一般消费倾向
q1TW?\pjb: average propensity to save 平均储蓄倾向；一般储蓄倾向
P"bknXL average rate 平均率
m/<F 5R average revenue 平均收入；平均收益
:(l $^
M average stock 平均库存；平均存货
O\4+_y average yearly rent 平均年租
?bt `fzX{l avoidance of double taxation 避免双重课税
5rf H;` avoidance of tax 避税
