A:
dR^"X3$ A share Ａ股；甲类股份
*Ust[u abatement of tax 减税；减扣免税额
is^pgKX ABN AMRO Bank N.V. 荷兰银行
Cr ? 4Ng w above-the-line expenditure 线上项目支出；经常预算支出
~g ;
above-the-line receipt 线上项目收入；经常预算收入
?Ke
eHM u ABSA Asia Limited 南非联合亚洲有限公司
]88];?KS} absolute change 绝对数值变更
-Sv"gL B absolute expenditure 实际开支
&} 6 KPA; absolute guideline figure 绝对准则数字
H6TD@kL9Wr absolute interest 绝对权益
Q4* -wF-P absolute order of discharge 绝对破产解除令
"`Ge~N[$A absolute profit margin 绝对利润幅度
@Yw,nQE)b absolute value 实值；绝对值
Y]|:?G7l] absolutely vested interest 绝对既得权益
H].y w9 absorbed cost 已吸收成本；已分摊成本
a `Q ot absorption 吸收；分摊；合并
o|pT;1a" absorption rate 吸收率；摊配率；分摊率
u+t$l^S ACB Finance Limited 亚洲商业财务有限公司
una%[jTc acceptable form of reciprocity 合理的互惠条件
w N-i?Ek0; acceptable rate 适当利率；适当汇率
R<ND=[}s acceptance agreement 承兑协议
^eYqll/U acceptance for honour 参加承兑
YcX/{L[9o acceptor 承兑人；接受人；受票人
sZgRt acceptor for honour 参加承兑人
az;Q"V'6 accident insurance 意外保险
'\#EIG Accident Insurance Association of Hong Kong 香港意外保险公会
Z;Rp+ X accident insurance scheme 意外保险计划
SlLw{Yb7\. accident year basis 意外年度基准
#EGA#SKoq accommodation 通融；贷款
7xo4-fIuT accommodation bill 通融票据；空头票据
e?0q9W accommodation party 汇票代发人
)jrT6x^IB account balance 帐户余额；帐户结余
LA3<=R] account book 帐簿
?|{XZQ~ account collected in advance 预收款项
F1%vtk;2? account current book 往来帐簿
N/QiI.V6 account of after-acquired property 事后取得的财产报告
C#;jYBtT7? account of defaulter 拖欠帐目
j9+I0>#X account payable 应付帐款
r`S< A; account payee only [A/C payee only] 只可转帐；存入收款人帐户
gy: %l account receivable 应收帐款
U).*q?.z account receivable report 应收帐款报表
#%@*p,xh account statement 结单；帐单；会计财务报表
/Ss7"*JLe account title 帐户名称；会计科目
Mp$@`8X` accountant's report 会计师报告
ma$Prd Accountant's Report Rules 会计师报告规则
@Y,7'0U accounting and auditing procedure 会计与审计程序；会计与核数程序
R
#]jSiS Accounting Arrangements 《会计安排》
S\6[EQ65 accounting basis 会计基础
ow=UtA-^O accounting by Official Receiver 破产管理署署长呈交的帐目
{ x0 t Accounting Circular 《会计通告》
+z9@:L accounting class 会计类别
'D1A}X accounting date 记帐日期；会计结算日期
XNM a0 accounting for money 款项核算
~n')&u{ Accounting Officer 会计主任
9vNkZ-1 accounting period 会计报告期；会计期
yV3^Qtb! accounting policy 会计政策；会计方针
)Rat0$6 accounting practice 会计惯例
8@{OR"Ec accounting principle 会计准则
Cp`j/rF accounting record 会计记录
o'~5pS(wq accounting report 会计报告
|sZ! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}0`nvAf Accounting Society of China 中国会计学会
1T_QX9 accounting statement 会计报表
<WXzh5D2 accounting system 会计制度；会计系统
l&VjUPz_ accounting transaction 会计事项；帐务交易
!|q<E0@w\ accounting treatment 会计处理
+bK .NcS accounting year 会计年度
!J*, )kRN accretion 增值；添加
l:6,QaT1 accrual 应计项目；应累算数目
Uq_j\A;c accrual basis 应计制；权责发生制
7J28JK accrual basis accounting 应计制会计；权责发生制会计
qQi.?<d2"s accrue 应累算；应计
D9mz9
accrued benefit 应累算利益
ultG36.x accrued charges 应计费用
@\o z4^ accrued cumulative preference share dividend 应累算的累积优先股股息
z)XRx:YU;$ accrued expenses 应累算费用
c(co\A.]:6 accrued interest payable 应付利息；应计未付利息
O?8Ni=] accrued interest receivable 应收利息；应计未收利息
LN l#h accrued right 累算权益
)5JU:jNy accruing profit 应累算的利润
f\;65k_jq accumulated fiscal reserve 累积财政储备
3Y )PU= accumulated profit 累积利润；滚存溢利
IC{e E accumulated reserve 累积储备
jEc|]E accumulation of surplus income 累积收益盈余
Uw-p758dD acquired assets 既得资产
]Mj/&b>"e acquisition 收购；购置；取得
3ZTE< zRQ acquisition cost 购置成本
{:c]| ^w6 acquisition expenses 购置费用
V Km! Ri$ acquisition of 100% interest 收购全部股权
/sR%]q
|L acquisition of control 取得控制权
H* ,,^ acquisition of fixed assets 购置固定资产
O=) acquisition of shell “买壳”
1[*UYcD acquisition price 收购价
}
B396 X act of God 天灾
d_S*#/k acting partner 执事合伙人
T{]~07N? active market 买卖活跃的市场；交投畅旺的市场；旺市
X d:7"/:r active partner 积极参与的合伙人
iDl;!b&V. active trading 交投活跃
_<$>*i
R actual circulation 实际流通
RUC PV[{b actual cost 实际成本
y5= `ap actual expenditure 实际开支；实际支出
KucV3-I actual income 实际入息；实际收入；实际收益
41#w|L
\ actual market 现货市场
Md)zEj`\ actual price 现货价；实际价格
e@@?AB$n( actual profit 实际利润
"I;C;}! actual quotation 实盘；实际价位；实际报价
S1n3(U:m actual year basis 按实际年度计算
_$<Gyz* actuals 实货
RjJU4q actuarial investigation 精算调查
Z' ) pf actuarial principle 精算原则
?^'
7+8C*J actuarial report 精算师报告
BY\:dx)mK Actuarial Society of Hong Kong 香港精算学会
I t_M@ actuarial valuation 精算师估值
C\_zdADUb% actuary 精算师
+u@aJ_ ^ ad referendum agreement 暂定协议；有待覆核的协定
]U[X1W+@ ad valorem duty 从价税；按值征税
;E~4)^ ad valorem duty system 从价税制
EG'[`<*h ad valorem fee 从价费
eZ a:o1y ad valorem tariff 从价关税
{qKxz9.y additional allowance 额外免税额
nmlPX7!{$ additional amount for unexpired risk 未过期风险的额外款额
4vK8kkW1 additional assessable profit 补加应评税利润
Dz!fpE'L additional assessment 补加评税
kH*P n' additional commitment 额外承担
JXiZB
8} additional commitment vote 额外承担拨款
Bhp OXqg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|(
(zTf additional dependent parent allowance 供养父母额外免税额
,~ ? 'Ef80 additional provision 额外拨款
O YM@s zM additional stamp duty 附加印花税
AJt!!cr s additional tax 补加税罚款；补加税款
_ |<d5TI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k.h`Cji@ adjudged bankrupt 被裁定破产
7 8n=nHS adjudicated bankrupt 裁定破产人
U5Erm6U: adjudication fee 裁定费；评定印花税额手续费；评估契据费
+i `*lBup$ adjudication of bankruptcy 裁定破产；宣告破产
TAL/a*7\ adjudication of insolvency 裁定无力偿还债务
]!1OH
|Ad adjusted actual 经调整的实数；调整后的实数
-O:_!\uA
adjusted current assets 经调整的流动资产；调整后的流动资产
rh2L Guo4m adjusted figure 经调整的数字；调整后的数额
Js g
I ' adjusted liabilities 经调整的负债；调整后的负债
p\wJD1s adjusted loss 经调整的亏损；调整后的亏损
MFJE6ei 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
Y izE5 [* adjusted profit 经调整的利润；调整后的利润
I9$c F)zk adjusted surplus 经调整的盈余额；调整后的盈余额
M "=n>;*X adjusted value 经调整的价值；调整后的价值
@
\.;b9 adjustment 调整；修订；理算〔保险〕
?<X(]I.j adjustment centre 调剂中心
6XEZ4QP} adjustment lag 调整过程的时间差距；调整时差
9z
m|Lbj adjustment mechanism 调整机制
UbJ*'eoX adjustment of loss 亏损调整
k!jNOqbb adjustment process 调整过程；调整程序
{hSGv adjustment range 调整幅度
<dA8
'7^ administered exchange rate 受管制汇率
NCeaL-y7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5G}6;U Y administration expenses 行政费用
C DMfa&;T administration fee 手续费；行政费
oqk VYl E administration in bankruptcy 破产管理
: 2V^K&2L administration order 遗产管理令
-ML6d&cm administrator 管理人；遗产管理人
cl [!`Z administrator of the estate 遗产管理人
n_[i0x7# admission of debt 债项承认书
!KS F3sz admission of proof 接纳债权证明
Ob +9W advance 放贷款项；垫付款项；预支款项；预付款项
>hMUr*j advance account 暂支帐目；预付款帐户
33l>{(y advance compensation 预付补偿金
@
$cUNvI advance from shareholder 股东垫款
7D" %%|:
h advance pending reimbursement 预支以待日后付还
,a|@d} U advanced economy 先进经济体系
qX:B4,|ck advancement 预付；预付财产
8``;0}'PC advances warrant 垫款令
`li nG1mF advancing 贷出
~m =EM; adverse balance 逆差
Hy; Hs # adverse exchange 逆汇
uPyVF-i advertisement addressed to shareholders 在报章刊登的致股东通告
E,G<_40 advice for collection 托收通知书
i`U: gw advice of drawing 提款通知书；汇票通知书
( `' 8Ww advice of payment 付款通知
S*W;%J5 Advisory Committee [Securities and Futures Commission]
GrEs1M1]* 谘询委员会〔证券及期货事务监察委员会〕
A;K(J4y* Advisory Committee on Diversification 经济多元化谘询委员会
R zR?&J affidavit 誓章；遗产申报誓章
@9 8; VWY\ affidavit of no receipt 述明无收款的誓章
*DeTqO65 affiliate 联号；联营公司；附属公司
1IH[g*f affiliated company 附属公司；联号；联营公司
Dk)}|GJ()" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X33v:9= affordability 负担能力
/" AvOh* African Development Bank [AfDB] 非洲开发银行
c,5n , i after-acquired property 事后取得的财产
tiQ;#p7% after-hours dealing 市后交易
60B-ay0e$b after-tax profit 税后盈利；税后利润；税后溢利
_+QwRE P agency agreement 代理协议
``4wX-y agency expenses 代理机构的开支
\3Jq_9Xv agency fee 代理费
hq_~^/v\ Agency Law 《代理法》
Ueyw;Y agent 代理人；承销人
z_SagU,\ agent of company 公司代理人
#!#z5DJu agent's fee 代理人费；经纪费
!e8i /!}^S aggregate 总计；总数；总体数字
90:K#nW; aggregate amount 总款额；总额
is#8R:7.: aggregate assets and liabilities 总体资产与负债
s OC&Q&eg aggregate at constant price 按固定价格计算的总体数字
4,1oU|fz aggregate demand 总需求
a8uYs DS aggregate gross position 总持仓量
D[Iq n aggregate limit 总限额
pG yRX_; aggregate of salaries tax 合计薪俸税
|HbEk[?^s aggregate performance 总体表现；总体业绩
c?6d2jH. aggregate supply 总体供应
T!^Mvat aggregate surplus 总盈余
`F1dyf!p< aggregate total 整体总额
}=@zj6AC aggregate value 总值；合计价值
[8]m8=n aggregated basis 合计基准
MV 936 aggregated net chargeable income 合计应课税入息实额
zXre~b03ZS aggregation 合并计算；合计；总和
J/Q|uRpmqr aggregation of incomes of husband and wife 夫妇入息合并计算
-J$g(sikt aggregation of property 财产的总和
&hN,xpC agio 差价；贴水
!wh=dQgMe Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9 81!2* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
])$S\fFm 《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》
Q=+8/b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0n5UKtB 《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》
%W;u}` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c4|so= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KOS yh<& agreement for a settlement 授产协议
!<Z{@7oH agreement for assignment 转让协议
{
/<4'B agreement for sale 售卖协议；买卖协议
5-'vB agreement for sale and purchase 买卖协议
R<g =\XO'y agreement for the payment of interest 支付利息协议
<xF?~7 agreement for the repayment of money 还款协议
wItz cY1m agreement of reinsurance 再保险协议
wo(j}O- Agricultural Bank of China 中国农业银行
s/ S+ ec3 air passenger departure tax 飞机乘客离境税
q3\!$IM. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T 46{*( airport tax 机场税
?UK:sF| (O alcohol duty 酒精税
cEi<}9r alienation 让与；让渡；转让
s1=u{ET alimony 生活费；赡养费
=eYO;l
y3 All Ordinaries Index [AOI] 所有普通股指数
4TJ!jDkox all risks 全险；综合险
~ 7BX@? All Sales Record for Stock Market 《股票市场成交报告》
GTFl}t Allied Capital Resources Limited 新联财务有限公司
w4}(Ab<Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lt%-m@#/ allocation letter 拨款信件
{G.{ a d allocation of fund 分配款项；预留款项
N7B}O*; allocation of profit 利润分配；溢利分配
s}!"a8hU` allocation warrant 拨款令
` w=!o.1 allotment 分配；配股
+-k`x0v allotment notice 股份配售通知；配股通知
&|] Fg5 allotment of shares 股份分配
D4\(:kF\Hg allowable 可获宽免；免税的
L4mTs-M. allowable business loss 可扣除的营业亏损
7eH@n <]Y2 allowable expenses 可扣税的支出
1
' %-y allowance 免税额；津贴；备抵；准备金
Y; PDZb K3 allowance for debts 债项的免税额
s.e y!ew allowance for depreciation by wear and tear 耗损折旧免税额
k`Y,KuBpM allowance for funeral expenses 殡殓费的免税额
n(# c`t* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:O#gJob-%s allowance for repairs and outgoings 修葺及支出方面的免税额
Nuo<` 6mV@ allowance to debtor 给债务人的津贴
>,w P! ;dh alteration of capital 资本更改
D2-O7e alternate trustee 候补受托人
dK7 ^ amalgamation 合并
0Cv 4/Ar( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w5=EtKTi ambit of charges 征税范围；收费范围
.P x,=56$X amended valuation 经修订的估值
'.xkn{c American Commodities Exchange 美国商品交易所
$q=h c u American Express Bank Limited 美国运通银行
th;]Vo American Stock Exchange 美国证券交易所
a\|X^%2g amortization 摊销
w7 [0 amount due from banks 存放银行同业的款项
{)GQV`y amount due from banks abroad 存放海外银行同业的款项
_4A&%> amount due from holding companies 控股公司欠款
fjG /dhr amount due from local banks 存放本港银行同业的款项
J]_)gb'1BR amount due to banks 银行同业的存款
4>d[qr*< amount due to banks abroad 海外银行同业的存款
13]y) ( amount due to holding companies 控股公司存款
i@%L_[MtA amount due to local banks 本港银行同业的存款
|O'Hh7 amount due to outport banks 外埠银行同业的存款
Ez wF`3RjK amount for note issue 发行纸币的款额
]lC 4+{V amount of bond 担保契据的款额
72%
{Wh/ amount of consideration 代价款额
I\)N\mov e amount of contribution 供款数额
qRWJ-T :!F amount of indebtedness 负债款额
r{c5dQ
amount of principal of the loan 贷款本金额
aj+zmk~- amount of rates chargeable 应征差饷数额
u V#-8a5! amount of share capital 股本额
8V Kb* amount of sums assured 承保款额
">rsA&hN- amount of variation 变动幅度
+X{cN5Y K amount of vote 拨款数额
}qTv&Z3$ amount payable 应付款额
h/w] amount receivable 应收款额
:a# | Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B/[hi%~ analysis 分析
d ICnB:SSB ancillary risk 附属风险
*s
1D\/H annual account 周年帐目；周年帐目报表；年度决算；年结
q
oKQEG 2 annual accounting date 年结日期
$v2S;UB v* annual allowance 每年免税额；年积金；年度津贴；年津
8kKRx annual balance 年度余额
)[F46?$vrk annual disposable income 每年可动用收入
eU<]h>2 annual estimates 周年预算
$,!dan<eA annual fee 年费
!:R^}pMhIk annual general meeting 周年大会
:"h
Pg]' annual growth rate 年增率；每年增长率
K]lb8q}Z~ annual long-term supplement 长期个案每年补助金
`K@5_d b\ annual pensionable emolument 可供计算退休金的年薪
Jc9@VxWY annual report 年报
pO@k@J Z Annual Report on the Consumer Price Index 《消费物价指数年报》
Mr@<ZTw annual return 周年报表；周年申报表；每年报税表格
xV
}:M Annual Return Rules 《周年报表规则》
H"kc^G+(R" annual review of consumer prices 每年消费物价回顾
E0WrpGZ annual roll-forward basis 逐年延展方式
bUEt0wRR annual salary 年薪
4C2>0O<^s annual statement 年度报表；年度决算表
A@fshWrl% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Z)b) v annuitant 年金受益人
htNL2N annuity 年金
BHiw!S< annuity contract 年金合约
:d:|7hlNQ annuity on human life 人寿年金
Q)7L ^ antecedent debt 先前的债项
|R:v< ante-dated cheque 倒填日期支票
s0`]!7D< anticipated expenditure 预期开支
v>yGsJnV' anticipated net profit 预期纯利
'=@H2T6= anticipated revenue 预期收入
>"m@qkh anti-inflation measure 反通货膨胀措施
".Q!8j"@f anti-inflationary stance 反通货膨胀立场
7J </7\ apparent deficit 表面赤字
3e!a>Gl* apparent financial solvency 表面偿债能力
vi()1LS/! apparent partner 表面合伙人
0|*UeM application for personal assessment 个人入息课税申请书
nOL 25 Y: application of fund 资金应用
!Barc ,kA application to release as liquidator and to destruct the books of accounts and documents
?Sd~u1w8K 申请免除清盘人职务及毁灭帐簿与文件
V"D<)VVA appointed actuary 委任精算师
H8Z Z@@ qm appointed auditor 委任核数师；委任审计师
v;NZ"1=_ appointed trustee 委任的受托人
DftGy:Ah3 appointer 委任人
,EGD8$RA] apportioned pro rata 按比例分摊
""U?#<}GD apportionment 分配；分摊
EY[Q% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]R3pBC"Jv apportionment formula 分摊方程式
olQ8s * apportionment of estate duty 遗产税的分摊
0;m $ a= appraisal 估价；评估
s5Bmv\e.i5 appreciable growth 可观增长
J=Y( *D7Q appreciable impact 显着影响
qyG636i appreciable increase 可观增长
Gh>fp appreciation 增值；升值
s poWdRM2 appreciation against other currencies 相对其他货币升值
BD-c 0-+m appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.]sIoB-5 4 appreciation tax 增值税
O%Gsk'mo appropriation 拨款；拨用；拨付
P.H/H04+ appropriation account 拨款帐目
*Yk8Mj^_h Appropriation Bill 拨款法案
)DZ-vnZ#t0 appropriation-in-aid system 补助拨款办法
=='{[ [J approved assets 核准资产
i[BR(D&l_p approved basket stock 认可一篮子证券
?M{ 6U[ ? approved budget 核准预算
U(&nh ? approved charitable donation 认可慈善捐款
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0d approved charitable institution 认可慈善机构
>a`zkl approved currency 核准货币；认可货币
:"+UG-S$ 6 approved estimates 核准预算
J7xT6Q= approved estimates of expenditure 核准开支预算
UC
LjR<} approved overseas insurer 核准海外保险人
36A.h,~ approved overseas trust company 核准海外信托公司
zl0:U2x7 approved pooled investment fund 核准汇集投资基金
_=^hnv approved provident fund scheme 认可公积金计划
r(2'0JQ approved provision 核准拨款
7[.Q.3FL approved redeemable share 核准可赎回股份
!7a^8
approved regional stock 认可地区性证券
LU IT=+ approved retirement scheme 认可退休金计划
"i<3}6/* approved subordinated loan 核准附属贷款
0j Z{ ? arbitrage 套戥；套汇；套利
dK(%u 9v arbitrageur 套戥者；套汇者
;>8TNB e! arbitrary amount 临时款项
MfpWo w-#{ arrangement 措施；安排；协定
<{xAvN( : arrears 欠款
Xgth| C}k arrears of pay 欠付薪酬
?m
r@B arrears of revenue 逾期未收税款；逾期未收的帐项
?OYwM?Uf articles of association 组织章程；组织细则；组织章程细则
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n,q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ci NTYow ascertainment of profit 确定利润
xS-nO_t 'E "Asia Clear" “亚洲结算系统”
^?.:} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8\V>6^3CD$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Dmv Asian Development Fund [ADF] 亚洲发展基金
"91At b;hJ Asian dollar bond 亚洲美元债券
DW%K'+@M Asian dollar market 亚洲美元市场
A_* Lo6uII Asian dollar rate 亚洲美元利率
p1gX4t]%}a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>sS:x,- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
it| :P asked price 沽盘；喊价；索价；卖方报价
1YD.jU^;HD assessable income 应评税入息
+PXfr~ 4 assessable loss 应评税亏损
w58 Q X/XG assessable profit 应评税利润
)"3oe ? assessable value 应评税值
5%aKlx9^# assessed profit 估定利润
iZUz6 assessed value 经评估价值
Y'H/
$M N assessment 评税；评定；估价；评税单
[_G0kiI}W" assessment number 评税编号；估价编号
*_rGBW assessment of additional tax 补加税评税
|oi49 :NXn assessment of performance 业绩评估；实绩评价
x[@3;_'K Assessor 评税主任
[gr[0aG Bc asset price bubbles 资产价格泡沫
]Tw6Fg1o> asset-backed securities 具资产保证的证券
[Et\~'2w8= assets accretion 资产增值
y] r~v assets and liabilities 资产与负债
(gC^5&11 assets betterment statement 资产递增表；资产改进表
vjRD?kF assets lending 实物放款；有抵押贷款
=0fx6V assets of the company passing on the death 死者去世时转移的公司资产
)g^Ewzy^X assets pledged as security for liabilities 用作负债抵押的资产
mBkQ
8e assets portfolio 资产投资组合
(lsod#wEMg assets price 资产价格
?G<I N) assets quality 资产质素
#@"rp]1xv assets realization 资产变现
gCI'YEx assets refinancing arrangement 资产再集资安排
S2SQ;s-t_ assets securitization 资产证券化
E004"E<E assets situated outside Hong Kong 在香港以外地方的资产
4\WkXwoqQO assets stripping 削减资产；拆卖资产
4DM|OL`w assets value 资产值
\)kAhKtG assignee 承让人
emIbG kH assignment 转让；转让书；转让契
HW,55#yG assignment of interest 权益转让
x)mC^ assignment of letters patent and trade mark 专利证书及商标转让
/`@> v$oo assignment of property 物业转让；物业转让书
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assignment right 转让权
T=Q{K|JE assignor 转让人
S|w] Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
&}=,8Gt1G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D|#(zjl@ associate member 附属会员
p}X87Zq associated body corporate 相联法人团体
F4gc_>{| associated company 相联公司；联属公司
r26Wys i~% associated corporation 相联法团
* j :5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_J;a[Ky+[ 公认会计师公会〔英国〕
%,RU)} Association of Futures Exchange Brokers 香港期货经纪协会
R;2 -/MT- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
UbH=W(% association of underwriters 承保人组织
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.s".aA assumption of control 接管
W4a20KM2 assurance 担保；保险；转易；转易书
'2oBi6|X assurance of interest 权益的转易
V#KM~3e at 19XX price 按一九ＸＸ年价格计算
DL{a8t1L at a discount 按赔价计算；按贴水价格计算；打折扣
`"4EE}eQc at a premium 按溢价计算；按升水价格计算
.?:~s8kB at call 通知付款；按通知
nzDY!Y at constant market price 按固定市价计算
IW*.B6Hw 8 at constant price 按固定价格计算
U %l{>*q at cost 按成本计算
v 0H#\p at current market price 按当时市价计算；按现时市价计算
xbA2R4| at current price 按当时价格计算；按现时价格计算
KguFU at factor cost 按要素成本计算；按生产要素成本计算
4ebGA g ?_ at money-of-the-day price 按付款当日价格计算
(#k#0 T kE at or better 按指定或较佳价位〔买卖指令〕
(^\i(cfu6Q at par 按面值计算；平价
hi uP vi} at sight 见票即付
1tc9S TYR} at the close 按收市盘
:wm^04<i at the opening 按开市盘
&Y$rVBgQ attestation 见证；见证条款
en)DN3 at-the-money option 平价期权
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3 attorney 受权人；受托代表人
Gx)D~7lz attornment 新拥有人承认书
24fWj?A| ^ attributable profit 可归属利润
!2}Q9a attributable share value 可归属股份价值
:8g \B{ Auckland Stock Exchange 奥克兰证券交易所
XF6= xD auction 拍卖
,5:86'p auctioneer 拍卖商
_i#Z'4?2E audit 审计；核数
HL]?CWtGP Audit Commission 审计署
fCR;Fk2B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~ 5b %~: 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〕
OMU#Sx! 6 audit review 帐目审查
G <q@K- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=%p{ " < audited account 审计帐目；经审计的帐目
8:bNFgJD audited annual account 经审计的周年帐目
T}* ' 9TB audited balance sheet 经审计的资产负债表
I\_ R &
v auditor 核数师；核数主任；审计师
gUcE,L auditor's certificate 核数师证明书；审计师证明书
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Qebb:y auditor's report 核数师报告；审计师报告
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_ Aussie bond 澳元债券
I$&/?ns@O austerity budget 紧缩预算
!p$V7pFu6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
JQ qD Ud Australia All Ordinaries Index 澳洲所有普通股票指数
|j<'[gB\p Australian Dollar [AUD] 澳元
c=gUY~ Rl Australian Options Market 澳大利亚期权市场
\Ip<b bB0 Australian Securities Commission 澳洲证券事务监察委员会
>*MB_m2| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nJnan,`W Australian Stock Exchange 澳大利亚证券交易所
;&!l2 UB% Austrian Schilling [ATS] 奥地利先令
x?kZD~|{) authentication 认证；鉴证
S^u!/ =& authority to purchase 委托购买证；委购书
tkmW\ authorization 认可；核准；授权；授权书
:Z)s'd. authorization by direction 指示授权
fiZ8s=J authorization by instruction 指令授权
SO% 5ts authorization by warrant 令状授权
Am0$U eSZ authorization of unit trust 单位信托的认可
*=8)]_=f authorized agent 指定代理人
P|?z1JUd authorized capital 法定资本
DEB gb authorized clerk 出市员
) q,}jeM8 authorized dealer 认可交易商
xfzR>NU authorized financial institution 认可财务机构
C9z{ 8 ; authorized fund 认可基金
P+/L, u authorized fund house 获授权的基金公司；认可基金公司
Wwz>tE authorized institution 认可机构
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HFV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5IepVS(>?v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.q=X58tHu authorized insurer 获授权保险人；获认可承保人
}yw\+fc authorized investment 特准投资项目
} 8svd#S+ authorized person 获授权人
5*CwQJC< authorized representative 获授权代表
IkvH8E authorized share capital 法定股本
,iyIF~1~#> automated quotation system 自动报价系统
#yqcUbJY0R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k K(633s 自动交易系统〔香港期货交易所有限公司〕
L *_xu _F automatic adjustment mechanism 自动调整机制
" n\!y~: automatic adjustment system 自动调整系统
[ /D/ Automatic Clearing House 自动票据交换所
H\S,^)drJ? automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BK +JHT automatic teller machine [ATM] 自动柜员机
P$D r6; autopay 自动转帐
DFi exOb available assets 可用资产
4ldN0 _ T5 available fiscal reserve 现存财政储备
b&ADj8cKC available profit 可用利润
zh6so. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kSDV#8 uZ average 平均；平均数；海损
5mV'k"Om#" average basic salary 平均基本薪金
B<)(7GTv7" average consumer expenditure 平均消费开支；一般消费开支
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=D+a& average cost 平均成本
LKm 5U6 average cost of land production 增辟土地平均成本
e0q a ~5 average daily turnover 平均每日成交额
X[|>r@Aa! average daily wage rate 平均每日工资率
/v8qT'$^ average expenditure pattern 平均开支模式
!xlVyt5e average growth rate 平均增长率
@.5Yb gn average net fixed assets 固定资产平均净值
>ko;CQR average of relatives 相对价格平均数
+V) (,f1 average price 平均价格
Q.N^1?(>k average propensity to consume 平均消费倾向；一般消费倾向
X2{3I\'Ft average propensity to save 平均储蓄倾向；一般储蓄倾向
<ZocM v9gM average rate 平均率
( /)JnBy0 average revenue 平均收入；平均收益
T7 ,tJk,( average stock 平均库存；平均存货
4 64Z0C average yearly rent 平均年租
*8Lym,] avoidance of double taxation 避免双重课税
&@RU}DnvM& avoidance of tax 避税
