A:
-O$vJ,* A share Ａ股；甲类股份
y-E 'Y=j abatement of tax 减税；减扣免税额
i5TGK#3o ABN AMRO Bank N.V. 荷兰银行
_$AM =?P & above-the-line expenditure 线上项目支出；经常预算支出
w|&lRo@1 above-the-line receipt 线上项目收入；经常预算收入
KR$F d ABSA Asia Limited 南非联合亚洲有限公司
2om:S+3)2 absolute change 绝对数值变更
zk {d*gN absolute expenditure 实际开支
![B| Nxq}@ absolute guideline figure 绝对准则数字
ppz3"5 absolute interest 绝对权益
kfnh1|D=aY absolute order of discharge 绝对破产解除令
hdw.S`~}% absolute profit margin 绝对利润幅度
Zm0VaOT $I absolute value 实值；绝对值
eaf-_#qb absolutely vested interest 绝对既得权益
m:)&:Y0 (a absorbed cost 已吸收成本；已分摊成本
_R ]s1 absorption 吸收；分摊；合并
$3"hOEN@5` absorption rate 吸收率；摊配率；分摊率
:8@)W<>% ACB Finance Limited 亚洲商业财务有限公司
x"q]~u<rB acceptable form of reciprocity 合理的互惠条件
rEWJ3*Hb acceptable rate 适当利率；适当汇率
lkT :e) w acceptance agreement 承兑协议
;j 1
SSHZ acceptance for honour 参加承兑
-*mbalU,J acceptor 承兑人；接受人；受票人
/lECgu*#69 acceptor for honour 参加承兑人
crv#IC2 accident insurance 意外保险
`\VtTS Accident Insurance Association of Hong Kong 香港意外保险公会
mBwz.KEm< accident insurance scheme 意外保险计划
m?Y-1!E0 accident year basis 意外年度基准
e;XRH<LhAU accommodation 通融；贷款
3=n6N TL accommodation bill 通融票据；空头票据
P+f}r^4} accommodation party 汇票代发人
`W1uU=c account balance 帐户余额；帐户结余
Ac U@H0 account book 帐簿
8zHx$g account collected in advance 预收款项
H8w[{'Mei
account current book 往来帐簿
*l`yxz@U account of after-acquired property 事后取得的财产报告
%"r9;^bj&< account of defaulter 拖欠帐目
r 2#G|/=@ account payable 应付帐款
3r+c&^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
o;6~pw% account receivable 应收帐款
_0$>LWO~ account receivable report 应收帐款报表
`0ym3} (O account statement 结单；帐单；会计财务报表
4eB'mPor account title 帐户名称；会计科目
4)e1K/PJ) accountant's report 会计师报告
n`Z}tQ%)o Accountant's Report Rules 会计师报告规则
X[.%[G|oj} accounting and auditing procedure 会计与审计程序；会计与核数程序
)zO|m7 Accounting Arrangements 《会计安排》
?S&
yF accounting basis 会计基础
o}r _+\n accounting by Official Receiver 破产管理署署长呈交的帐目
yn!;Z ._ Accounting Circular 《会计通告》
Nsh/ accounting class 会计类别
1f+A_k/@ accounting date 记帐日期；会计结算日期
yFk|8 d-| accounting for money 款项核算
T&[6 Accounting Officer 会计主任
L@O>;zp ; accounting period 会计报告期；会计期
C<teZz8/w accounting policy 会计政策；会计方针
]a/dvj} accounting practice 会计惯例
VB90 5 % accounting principle 会计准则
jo&j<3i accounting record 会计记录
f 4pIF"U9> accounting report 会计报告
%pjY ^tM/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~/A2 :}Cp= Accounting Society of China 中国会计学会
~.x #ic accounting statement 会计报表
Pteti accounting system 会计制度；会计系统
cr -5t4<jK accounting transaction 会计事项；帐务交易
! xM=7Q
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!x-__[# accounting year 会计年度
=_=%1rI~ accretion 增值；添加
KKk~ vwW accrual 应计项目；应累算数目
u\ 7Y_`8 accrual basis 应计制；权责发生制
1v:Ql\^cT accrual basis accounting 应计制会计；权责发生制会计
TI8\qIW accrue 应累算；应计
.Bkfe{^ accrued benefit 应累算利益
ZFMO;'m& accrued charges 应计费用
'V%w{ZiiV accrued cumulative preference share dividend 应累算的累积优先股股息
CC^]Y.9 accrued expenses 应累算费用
C+t3a@&| accrued interest payable 应付利息；应计未付利息
Y.I ~.66s accrued interest receivable 应收利息；应计未收利息
4 ;_g9] accrued right 累算权益
'%/=\Q` accruing profit 应累算的利润
3}V (8 accumulated fiscal reserve 累积财政储备
tYTl- c accumulated profit 累积利润；滚存溢利
MzB.Vvsy%9 accumulated reserve 累积储备
#@-dT,t accumulation of surplus income 累积收益盈余
r{?qvl!q acquired assets 既得资产
BYdG K@ouk acquisition 收购；购置；取得
KW'nW acquisition cost 购置成本
D8!
Y0 acquisition expenses 购置费用
VXZYRr3F acquisition of 100% interest 收购全部股权
!otseI!!/ acquisition of control 取得控制权
5-0& `, acquisition of fixed assets 购置固定资产
LkHH7Pd@ acquisition of shell “买壳”
ylos6]zS8 acquisition price 收购价
v $@1q9 5J act of God 天灾
fk15O_#3 acting partner 执事合伙人
D"$ 97 active market 买卖活跃的市场；交投畅旺的市场；旺市
c/.s`hz active partner 积极参与的合伙人
I/upiq y active trading 交投活跃
%h 0BA.r actual circulation 实际流通
0J[B3JO@M actual cost 实际成本
.!^OmT,u actual expenditure 实际开支；实际支出
13 L&f \b actual income 实际入息；实际收入；实际收益
@Oz3A<M actual market 现货市场
bbS,pid1 actual price 现货价；实际价格
Zc38ht\r; actual profit 实际利润
Jm)7!W%3 actual quotation 实盘；实际价位；实际报价
_l]
0V
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lAG@nh^ actuals 实货
*GYLj [ actuarial investigation 精算调查
o3 Yb2Nw actuarial principle 精算原则
_~tF2`,Y_p actuarial report 精算师报告
5{ +>3J Actuarial Society of Hong Kong 香港精算学会
-4Dz9 8du actuarial valuation 精算师估值
=3% GLj actuary 精算师
qYVeFS S ad referendum agreement 暂定协议；有待覆核的协定
P//nYPyzg ad valorem duty 从价税；按值征税
POc<XLZ B ad valorem duty system 从价税制
/T {R\ ad valorem fee 从价费
'`gnJX
JO ad valorem tariff 从价关税
I m-M2n additional allowance 额外免税额
%j@/Tx/ additional amount for unexpired risk 未过期风险的额外款额
@N[<<k7g additional assessable profit 补加应评税利润
Ui " $A/ additional assessment 补加评税
yYe>a^r4R additional commitment 额外承担
BZTj>yd additional commitment vote 额外承担拨款
%@ >^JTkY8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z$c&Y>@) additional dependent parent allowance 供养父母额外免税额
O%bltNEx1 additional provision 额外拨款
LZG(T$d I additional stamp duty 附加印花税
`=V1w4J additional tax 补加税罚款；补加税款
[vuikJP>1k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rFt +Y}) adjudged bankrupt 被裁定破产
%*<Wf4P" adjudicated bankrupt 裁定破产人
OcpvY~"Pr adjudication fee 裁定费；评定印花税额手续费；评估契据费
&xUCXj2-z adjudication of bankruptcy 裁定破产；宣告破产
=B+dhZ+#S$ adjudication of insolvency 裁定无力偿还债务
;D-k\kv adjusted actual 经调整的实数；调整后的实数
HC/a adjusted current assets 经调整的流动资产；调整后的流动资产
]X7_ji(l, adjusted figure 经调整的数字；调整后的数额
Jb9 @U /<\ adjusted liabilities 经调整的负债；调整后的负债
VR_/Vh ]@ adjusted loss 经调整的亏损；调整后的亏损
P! j*4t 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
]fh(b)8_, adjusted profit 经调整的利润；调整后的利润
bM_fuy55Op adjusted surplus 经调整的盈余额；调整后的盈余额
5i{J0/'Xu) adjusted value 经调整的价值；调整后的价值
c>c4IQ&d adjustment 调整；修订；理算〔保险〕
zA|lbJz=GY adjustment centre 调剂中心
YsiH=x adjustment lag 调整过程的时间差距；调整时差
;InMgo, adjustment mechanism 调整机制
A? jaS9 &) adjustment of loss 亏损调整
./DlHS; adjustment process 调整过程；调整程序
H,E Z%
Gl adjustment range 调整幅度
pwSkw J] administered exchange rate 受管制汇率
w . M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2RqV\Jik administration expenses 行政费用
mo4F\$2N administration fee 手续费；行政费
S}Z@g administration in bankruptcy 破产管理
tqB6: p-% administration order 遗产管理令
l.;^ w administrator 管理人；遗产管理人
Je^ ;[^ administrator of the estate 遗产管理人
Mw+
l>9 2 admission of debt 债项承认书
Ps 0<CUyI admission of proof 接纳债权证明
2Z"\%ZD advance 放贷款项；垫付款项；预支款项；预付款项
[*C~BM advance account 暂支帐目；预付款帐户
kDR5kDiS advance compensation 预付补偿金
MR@Qn[RdM advance from shareholder 股东垫款
9&kPcFX B advance pending reimbursement 预支以待日后付还
\ ux {J advanced economy 先进经济体系
tK+JmbB\ advancement 预付；预付财产
#{k+^7aQ advances warrant 垫款令
j g EYlZ advancing 贷出
Jfv'M<I adverse balance 逆差
nemC-4} adverse exchange 逆汇
#4nBov3d advertisement addressed to shareholders 在报章刊登的致股东通告
UpQ da` rb advice for collection 托收通知书
sQr M"i0Y> advice of drawing 提款通知书；汇票通知书
\SgBI/L^ advice of payment 付款通知
eAQ-r\h'2 Advisory Committee [Securities and Futures Commission]
BG 4TUt 谘询委员会〔证券及期货事务监察委员会〕
d[H`Fe6h Advisory Committee on Diversification 经济多元化谘询委员会
:UKc: JVNM affidavit 誓章；遗产申报誓章
}U}ppq0Eo affidavit of no receipt 述明无收款的誓章
dgByl-8Q affiliate 联号；联营公司；附属公司
)#? K2E affiliated company 附属公司；联号；联营公司
@,G\` ;Ma affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CqX*.j{ affordability 负担能力
ka`}l R African Development Bank [AfDB] 非洲开发银行
MQ' =qR after-acquired property 事后取得的财产
qsQTJlq) after-hours dealing 市后交易
p gv, Su after-tax profit 税后盈利；税后利润；税后溢利
%82:?fq agency agreement 代理协议
tC=K;zsXpz agency expenses 代理机构的开支
cp`ZeLz2^ agency fee 代理费
e+ m (g Agency Law 《代理法》
7D~~<45ct agent 代理人；承销人
Smh=Q4,W agent of company 公司代理人
O2lM;=" agent's fee 代理人费；经纪费
G;pc,\MF aggregate 总计；总数；总体数字
:;]O;RXt aggregate amount 总款额；总额
/Ea&Zm aggregate assets and liabilities 总体资产与负债
M,r8 No aggregate at constant price 按固定价格计算的总体数字
9D?JzTsyg aggregate demand 总需求
h>z5m aggregate gross position 总持仓量
R_:lp \S& aggregate limit 总限额
-2C^M> HZ aggregate of salaries tax 合计薪俸税
8&1xb@Nc7 aggregate performance 总体表现；总体业绩
k$Ug;`v# aggregate supply 总体供应
^>fr+3a"P aggregate surplus 总盈余
tI.ho aggregate total 整体总额
u0Z MrIJ aggregate value 总值；合计价值
,RAP_I!_x aggregated basis 合计基准
Ty;^3 aggregated net chargeable income 合计应课税入息实额
AJoP3Zv|? aggregation 合并计算；合计；总和
+mO / 9m aggregation of incomes of husband and wife 夫妇入息合并计算
+
:b"0pu-H aggregation of property 财产的总和
m_;XhO agio 差价；贴水
<c ,i u{: 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》
@cG+ D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}Os7 [4 RW 《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》
(r1"!~d@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZpwFC7LW 《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》
i\K88B&24 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F *4 G@) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2UBAk')O} agreement for a settlement 授产协议
(;N#Gqb6l agreement for assignment 转让协议
c11;( agreement for sale 售卖协议；买卖协议
ZV-Y q !|t agreement for sale and purchase 买卖协议
I5Rd ~-="G agreement for the payment of interest 支付利息协议
a\p`J 9Z@ agreement for the repayment of money 还款协议
'^' PdB agreement of reinsurance 再保险协议
mF>{cVTF Agricultural Bank of China 中国农业银行
l5enlYH air passenger departure tax 飞机乘客离境税
LZJFp@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ny<D1>{90 airport tax 机场税
z gxMDLH alcohol duty 酒精税
+N|t:8 qaf alienation 让与；让渡；转让
@G|z _ alimony 生活费；赡养费
LO%OH
u}] All Ordinaries Index [AOI] 所有普通股指数
8xoC9!xt all risks 全险；综合险
)<5hga][~a All Sales Record for Stock Market 《股票市场成交报告》
y
XCZs Allied Capital Resources Limited 新联财务有限公司
HeHo?<>|d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WjvgDNk allocation letter 拨款信件
$o
;48uV^ allocation of fund 分配款项；预留款项
Q 9<i2H allocation of profit 利润分配；溢利分配
Z v 7}C allocation warrant 拨款令
& i *e&{L7 allotment 分配；配股
@|d`n\%x allotment notice 股份配售通知；配股通知
@8cn<+"b allotment of shares 股份分配
]C-a[
allowable 可获宽免；免税的
PD^Cj?wm allowable business loss 可扣除的营业亏损
d( , M allowable expenses 可扣税的支出
T>5N$i allowance 免税额；津贴；备抵；准备金
}~v0o#
I allowance for debts 债项的免税额
T7 (U6yN allowance for depreciation by wear and tear 耗损折旧免税额
W ;F=7[h allowance for funeral expenses 殡殓费的免税额
;a(7% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{t('`z allowance for repairs and outgoings 修葺及支出方面的免税额
y*-D allowance to debtor 给债务人的津贴
jZ<f-Ff 0 alteration of capital 资本更改
-]:1zU alternate trustee 候补受托人
c:-n0m'i amalgamation 合并
ca' c5*Fs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A-u}&}l< ambit of charges 征税范围；收费范围
jZ,=tF amended valuation 经修订的估值
u X (#+ American Commodities Exchange 美国商品交易所
M1K[6V! American Express Bank Limited 美国运通银行
ZP<OyX? American Stock Exchange 美国证券交易所
$KsB'BZy amortization 摊销
CmtDfE amount due from banks 存放银行同业的款项
~[0^{$rrWs amount due from banks abroad 存放海外银行同业的款项
x!fRT.,} amount due from holding companies 控股公司欠款
u/`
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|#22pq?RP amount due to banks 银行同业的存款
Ro#O{ amount due to banks abroad 海外银行同业的存款
p<Vj<6.=? amount due to holding companies 控股公司存款
@-O%u* %J amount due to local banks 本港银行同业的存款
+GNXV-S amount due to outport banks 外埠银行同业的存款
Nbt.y 'd amount for note issue 发行纸币的款额
z[]8"C= amount of bond 担保契据的款额
vZ|Wj] ;o amount of consideration 代价款额
X1&c?T1 %[ amount of contribution 供款数额
Z07SK ' U amount of indebtedness 负债款额
\*30E<;C_
amount of principal of the loan 贷款本金额
0He^r
&c3 amount of rates chargeable 应征差饷数额
Qt=O iKZ amount of share capital 股本额
PC& (1kJ amount of sums assured 承保款额
&hIr@Gi@ch amount of variation 变动幅度
S|_"~Nd= amount of vote 拨款数额
KtaoU2s amount payable 应付款额
Yi|Nd ; amount receivable 应收款额
N. 0~4H
%U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.s3y^1C analysis 分析
W;.L N<bx ancillary risk 附属风险
F2',3 annual account 周年帐目；周年帐目报表；年度决算；年结
o_.`&Q6n annual accounting date 年结日期
Gp1?drF6 annual allowance 每年免税额；年积金；年度津贴；年津
7Dz-xM_? annual balance 年度余额
E&\ 0+-Dw annual disposable income 每年可动用收入
w[/m:R?eX annual estimates 周年预算
ynZfO2kf annual fee 年费
3 mo Du annual general meeting 周年大会
E7@m& R annual growth rate 年增率；每年增长率
Z:>ek>Op annual long-term supplement 长期个案每年补助金
<p#+('N` annual pensionable emolument 可供计算退休金的年薪
k}e~xbh-y annual report 年报
;<BMgO}N Annual Report on the Consumer Price Index 《消费物价指数年报》
*;~i\M9_ annual return 周年报表；周年申报表；每年报税表格
l ' Uj"9r, Annual Return Rules 《周年报表规则》
y2> AbrJ annual review of consumer prices 每年消费物价回顾
R(GL{Dh}L annual roll-forward basis 逐年延展方式
5:SS2>~g annual salary 年薪
"E7YCZQR annual statement 年度报表；年度决算表
jR^_1bu
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
o= C 'u annuitant 年金受益人
' -rRD\"q annuity 年金
.\"8H1I\T annuity contract 年金合约
WI-I+0sE annuity on human life 人寿年金
J |DY
/v antecedent debt 先前的债项
R-1C#R[ ante-dated cheque 倒填日期支票
BSyS
DM anticipated expenditure 预期开支
\s,~| 0_V anticipated net profit 预期纯利
e^or qw/I anticipated revenue 预期收入
T0%l$#6v anti-inflation measure 反通货膨胀措施
F;Bq[ V)R anti-inflationary stance 反通货膨胀立场
6Vu) apparent deficit 表面赤字
A0H6}53, $ apparent financial solvency 表面偿债能力
`4a9<bG apparent partner 表面合伙人
^NFL3v8 application for personal assessment 个人入息课税申请书
u Qz!of%x application of fund 资金应用
6~a 4-5;>z application to release as liquidator and to destruct the books of accounts and documents
$)VnHr `hy 申请免除清盘人职务及毁灭帐簿与文件
HEe_K!_ appointed actuary 委任精算师
/2: s g1 appointed auditor 委任核数师；委任审计师
=v=u+n O appointed trustee 委任的受托人
:} D TK appointer 委任人
sQLjb8!7 apportioned pro rata 按比例分摊
.hK:-q, apportionment 分配；分摊
m[Cp
G=32B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Xt$Y&Ho apportionment formula 分摊方程式
F<Ig(Wl#az apportionment of estate duty 遗产税的分摊
,7SqR Y,+ appraisal 估价；评估
a[NR%Xq appreciable growth 可观增长
#:tC^7qk appreciable impact 显着影响
E>bpq ^;r appreciable increase 可观增长
xi15B5 _Ps appreciation 增值；升值
5GDg _9Bz appreciation against other currencies 相对其他货币升值
yM J(Sf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F?b"Rv appreciation tax 增值税
Zo}vV 2 appropriation 拨款；拨用；拨付
U i`#B appropriation account 拨款帐目
. T#}3C/ Appropriation Bill 拨款法案
B9S@G{` appropriation-in-aid system 补助拨款办法
il$eO 7 approved assets 核准资产
$ <Mf#.8% approved basket stock 认可一篮子证券
3|4<SMm approved budget 核准预算
wnHfjF approved charitable donation 认可慈善捐款
N@V:nCl approved charitable institution 认可慈善机构
b8|<O:]Hp approved currency 核准货币；认可货币
S%df'bh$ approved estimates 核准预算
L`"V_
"Q#0 approved estimates of expenditure 核准开支预算
o~26<Lk approved overseas insurer 核准海外保险人
Koc5~qUY] approved overseas trust company 核准海外信托公司
$Ao'mT approved pooled investment fund 核准汇集投资基金
RhkTN'vO approved provident fund scheme 认可公积金计划
"&@{f:+ approved provision 核准拨款
z+<ofZ(. approved redeemable share 核准可赎回股份
o&>aYlXd approved regional stock 认可地区性证券
B{ >x approved retirement scheme 认可退休金计划
[R<>3}50Y approved subordinated loan 核准附属贷款
> O ~ arbitrage 套戥；套汇；套利
bmO(tQS$5 arbitrageur 套戥者；套汇者
`Nv P)| arbitrary amount 临时款项
t)4] 2z)$ arrangement 措施；安排；协定
xMFEeSzl>S arrears 欠款
=Jswd arrears of pay 欠付薪酬
)oy+-1dE arrears of revenue 逾期未收税款；逾期未收的帐项
F[> Y8e<[ articles of association 组织章程；组织细则；组织章程细则
&!B4v<#, U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
; KT/;I ascertainment of profit 确定利润
H/ar: j "Asia Clear" “亚洲结算系统”
1wBmDEhS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^ LVKXr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D7g
B% Asian Development Fund [ADF] 亚洲发展基金
r(JP&
@ Asian dollar bond 亚洲美元债券
H {1'- wB Asian dollar market 亚洲美元市场
h;):TFiC Asian dollar rate 亚洲美元利率
hP$5>G(3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}H|'W[Q. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]rji]4s asked price 沽盘；喊价；索价；卖方报价
C]Q}HI#G assessable income 应评税入息
lLLPvW[Q assessable loss 应评税亏损
k\IdKiOj!D assessable profit 应评税利润
9V >C %I assessable value 应评税值
RV%)~S@!R assessed profit 估定利润
#szIYyk assessed value 经评估价值
|\W~+}'g~ assessment 评税；评定；估价；评税单
?%$~Bb _ assessment number 评税编号；估价编号
$3*y)Ny^ assessment of additional tax 补加税评税
~ /rKKc assessment of performance 业绩评估；实绩评价
ahFK^ #s Assessor 评税主任
}yw>d\] f asset price bubbles 资产价格泡沫
JH*fxG asset-backed securities 具资产保证的证券
]d.e(yCuE assets accretion 资产增值
B_>r|^Vh assets and liabilities 资产与负债
_}.WRFIJ@L assets betterment statement 资产递增表；资产改进表
C9*[/| T assets lending 实物放款；有抵押贷款
i!iG7X)qT assets of the company passing on the death 死者去世时转移的公司资产
j{6O:d6([$ assets pledged as security for liabilities 用作负债抵押的资产
ll*Ez"
assets portfolio 资产投资组合
V>c !V9w assets price 资产价格
HhwAzk/G~ assets quality 资产质素
1'|gxYT assets realization 资产变现
B qLL]%F assets refinancing arrangement 资产再集资安排
gH*( 1* assets securitization 资产证券化
XW~ a4If assets situated outside Hong Kong 在香港以外地方的资产
5..YC=_20 assets stripping 削减资产；拆卖资产
x<PJ5G L assets value 资产值
yT[=!M assignee 承让人
plpb4>
S assignment 转让；转让书；转让契
> ByqM{? assignment of interest 权益转让
JF= T_SH^U assignment of letters patent and trade mark 专利证书及商标转让
H-mQ{K^ assignment of property 物业转让；物业转让书
4vV\vXT * assignment right 转让权
ElK Md assignor 转让人
POf xN. associate 有联系的人；有关连人士；相联者；合伙人；联系人
PsOq- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'*^9'= associate member 附属会员
JL>DRIR%NV associated body corporate 相联法人团体
)Br# R:# associated company 相联公司；联属公司
PcI ~,e% associated corporation 相联法团
z m]R76 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q/ (h{ cq 公认会计师公会〔英国〕
N 6> rU Association of Futures Exchange Brokers 香港期货经纪协会
5
ed|]LP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l gZ9*@d association of underwriters 承保人组织
*$Zy|&[Z assumption of control 接管
*E a)b - assurance 担保；保险；转易；转易书
trB-(B%5 assurance of interest 权益的转易
./^8L( at 19XX price 按一九ＸＸ年价格计算
pCC^Hxa at a discount 按赔价计算；按贴水价格计算；打折扣
b_7LSp at a premium 按溢价计算；按升水价格计算
`I(ap{ at call 通知付款；按通知
q(A_k+NL at constant market price 按固定市价计算
c'mg=jH at constant price 按固定价格计算
)0g!lCfb at cost 按成本计算
y>7 r;e at current market price 按当时市价计算；按现时市价计算
^ E.mG> at current price 按当时价格计算；按现时价格计算
.zTkOk L at factor cost 按要素成本计算；按生产要素成本计算
lCTXl5J5 at money-of-the-day price 按付款当日价格计算
sL ;;'S & at or better 按指定或较佳价位〔买卖指令〕
zKp R:F at par 按面值计算；平价
mA"[x_ at sight 见票即付
G( BSe`f at the close 按收市盘
X Vb9)a at the opening 按开市盘
Yq4 nmr4 attestation 见证；见证条款
T Qx <lw at-the-money option 平价期权
I
zV c attorney 受权人；受托代表人
!;P[Y"h@r attornment 新拥有人承认书
S!b?pl attributable profit 可归属利润
(!qfd
Qq# attributable share value 可归属股份价值
N(3Bzd) Auckland Stock Exchange 奥克兰证券交易所
'Gamb+[ auction 拍卖
PZO.$'L|7 auctioneer 拍卖商
Cl3L)
audit 审计；核数
t=|}?lN< Audit Commission 审计署
_~*j=XR s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RCoDdtMo 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〕
Db;>MWt+e audit review 帐目审查
*ae)<l3v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K\z b + audited account 审计帐目；经审计的帐目
~*]7f%L- audited annual account 经审计的周年帐目
[:q J1^U U audited balance sheet 经审计的资产负债表
L C$M_Cpw auditor 核数师；核数主任；审计师
0)7v _|z auditor's certificate 核数师证明书；审计师证明书
}RKsS3} auditor's report 核数师报告；审计师报告
g3^ :)$m Aussie bond 澳元债券
uH,/S4?X austerity budget 紧缩预算
:$gs7<z{rm Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7G*rxn"d Australia All Ordinaries Index 澳洲所有普通股票指数
L3'isaz&^ Australian Dollar [AUD] 澳元
_8-T?j**
Australian Options Market 澳大利亚期权市场
ma!C:C9#J Australian Securities Commission 澳洲证券事务监察委员会
B9$pG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d$xvM Australian Stock Exchange 澳大利亚证券交易所
Bjj =UtI Austrian Schilling [ATS] 奥地利先令
k\9kOZW authentication 认证；鉴证
[>\e @ = authority to purchase 委托购买证；委购书
4\k{E-x $ authorization 认可；核准；授权；授权书
aQf2}kD authorization by direction 指示授权
!%DE(E*'(
authorization by instruction 指令授权
<#199`R authorization by warrant 令状授权
k sOc,4A authorization of unit trust 单位信托的认可
?L H[,8z authorized agent 指定代理人
r!w*y3 authorized capital 法定资本
%M/L/_d authorized clerk 出市员
V~Z )^.6 authorized dealer 认可交易商
@ &rf?: authorized financial institution 认可财务机构
j]` hy" authorized fund 认可基金
bv7xh*/ authorized fund house 获授权的基金公司；认可基金公司
'tcve2Tt authorized institution 认可机构
Ciz,1IV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1 3)6p|6x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6@3v+Vf' authorized insurer 获授权保险人；获认可承保人
jC$~m#F authorized investment 特准投资项目
"gzn%k[D9m authorized person 获授权人
|1/8m/2Af. authorized representative 获授权代表
vILB$%I authorized share capital 法定股本
49 O_A[(d automated quotation system 自动报价系统
@g]+$Yj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^eefR5^_w 自动交易系统〔香港期货交易所有限公司〕
59v=\; UI automatic adjustment mechanism 自动调整机制
"Mv^S'?> automatic adjustment system 自动调整系统
w7Mh8'P54 Automatic Clearing House 自动票据交换所
6c2 7X/'Z automatic exchange rates accumulation system 自动化汇率累集系统
[;4ak)! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Pth4_]US automatic teller machine [ATM] 自动柜员机
+Z GH autopay 自动转帐
;-l^X%r available assets 可用资产
#pP R>,4 available fiscal reserve 现存财政储备
HZS.%+2 available profit 可用利润
$G9E=wn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.y_ ~mr&d average 平均；平均数；海损
t6kLZ average basic salary 平均基本薪金
<:N$ $n average consumer expenditure 平均消费开支；一般消费开支
Dq9f Fe average cost 平均成本
O U9{Y9e average cost of land production 增辟土地平均成本
o8IqO ' average daily turnover 平均每日成交额
-*Qg^ 1]i+ average daily wage rate 平均每日工资率
!vc 5NKv#n average expenditure pattern 平均开支模式
/R?*i@rvf average growth rate 平均增长率
pU,\ &3N average net fixed assets 固定资产平均净值
$P#+Y,r~\ average of relatives 相对价格平均数
\ $t{K average price 平均价格
Qw F.c28[ average propensity to consume 平均消费倾向；一般消费倾向
- em3 #V average propensity to save 平均储蓄倾向；一般储蓄倾向
b
j<T`M! average rate 平均率
p)"EenUK average revenue 平均收入；平均收益
eb,QT\/G average stock 平均库存；平均存货
QJ>=a./ average yearly rent 平均年租
#)#'^MZX avoidance of double taxation 避免双重课税
IM[=]j. ? avoidance of tax 避税
