A:
Gr"7w[|+ A share Ａ股；甲类股份
aE\BAbD7 abatement of tax 减税；减扣免税额
?4>y2!OC9 ABN AMRO Bank N.V. 荷兰银行
Bdq"6SK> above-the-line expenditure 线上项目支出；经常预算支出
cL)rjty2 above-the-line receipt 线上项目收入；经常预算收入
c =N]!
,MO ABSA Asia Limited 南非联合亚洲有限公司
z3 Y)- absolute change 绝对数值变更
j]B $(pt absolute expenditure 实际开支
)~.&bEm\ absolute guideline figure 绝对准则数字
o`K^Wy~+k# absolute interest 绝对权益
<` xRqe:&9 absolute order of discharge 绝对破产解除令
qi SEnRG. absolute profit margin 绝对利润幅度
:gD0EqV absolute value 实值；绝对值
k<'vP{ absolutely vested interest 绝对既得权益
/GuS IZg"_ absorbed cost 已吸收成本；已分摊成本
;2Ad]) absorption 吸收；分摊；合并
JNFT6T)T15 absorption rate 吸收率；摊配率；分摊率
TFC!u 0Y"$ ACB Finance Limited 亚洲商业财务有限公司
rZ.a>'T4 acceptable form of reciprocity 合理的互惠条件
2b4pOM7W acceptable rate 适当利率；适当汇率
J7?)$,ij% acceptance agreement 承兑协议
]v@ tZ} acceptance for honour 参加承兑
rF'^w56 acceptor 承兑人；接受人；受票人
R'9@A\7# acceptor for honour 参加承兑人
%V %#y $l accident insurance 意外保险
JQ@`EV9, Accident Insurance Association of Hong Kong 香港意外保险公会
F%.9f Uo accident insurance scheme 意外保险计划
v!#`W accident year basis 意外年度基准
B!r48<p accommodation 通融；贷款
kh?#={]Z accommodation bill 通融票据；空头票据
ui56<gI- accommodation party 汇票代发人
PF'5z#] NP account balance 帐户余额；帐户结余
f_ 4S>C$ account book 帐簿
hdf8U account collected in advance 预收款项
A:.IBctsd account current book 往来帐簿
YoF\ MT]W account of after-acquired property 事后取得的财产报告
<Sprp]n
7 account of defaulter 拖欠帐目
zK>'tFU account payable 应付帐款
:%uyy5AZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
fa4951_ account receivable 应收帐款
=> uVp account receivable report 应收帐款报表
HhWwc#B account statement 结单；帐单；会计财务报表
?|">), account title 帐户名称；会计科目
}+dM1 O accountant's report 会计师报告
O& 3r*vd Accountant's Report Rules 会计师报告规则
#U$ YZ#B accounting and auditing procedure 会计与审计程序；会计与核数程序
X&9^&U=e Accounting Arrangements 《会计安排》
w(V? N' [ accounting basis 会计基础
Ql q#Zdru accounting by Official Receiver 破产管理署署长呈交的帐目
2%5^F i Accounting Circular 《会计通告》
?79SP p)oo accounting class 会计类别
urT/+deR accounting date 记帐日期；会计结算日期
oB Rm\8 2| accounting for money 款项核算
7TV>6i+7 Accounting Officer 会计主任
v#:+n+y\ z accounting period 会计报告期；会计期
J\xz^%p accounting policy 会计政策；会计方针
ycrh 5*g accounting practice 会计惯例
-Ap2NpZ"t accounting principle 会计准则
^fE\ S5P accounting record 会计记录
# Z|%0 r_~ accounting report 会计报告
!B k [p/\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E?Qz/*'zv Accounting Society of China 中国会计学会
=M1a 0i|d accounting statement 会计报表
zj9bSDVL( accounting system 会计制度；会计系统
QDjW!BsX3 accounting transaction 会计事项；帐务交易
q'% [[< accounting treatment 会计处理
.Y u<% accounting year 会计年度
-[zdX}x.: accretion 增值；添加
c
YM CfP accrual 应计项目；应累算数目
'<?v:pb9 accrual basis 应计制；权责发生制
]^*_F accrual basis accounting 应计制会计；权责发生制会计
QH7V_#6bKP accrue 应累算；应计
bl"
(<TM accrued benefit 应累算利益
9<t9a
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J| gdO+ accrued cumulative preference share dividend 应累算的累积优先股股息
U^[cYTG accrued expenses 应累算费用
lruF96C/Y accrued interest payable 应付利息；应计未付利息
#.E\,N' accrued interest receivable 应收利息；应计未收利息
24H^ hN9 accrued right 累算权益
|&elZ}8 accruing profit 应累算的利润
@tr&R==([ accumulated fiscal reserve 累积财政储备
|TB@@ 2Ky& accumulated profit 累积利润；滚存溢利
)g 9)IF accumulated reserve 累积储备
$PatHY@h accumulation of surplus income 累积收益盈余
xta}4:d-Y acquired assets 既得资产
X+dR<GN+YX acquisition 收购；购置；取得
a1
4 6kq acquisition cost 购置成本
'A@qg^e:` acquisition expenses 购置费用
<[Tq7cO0 acquisition of 100% interest 收购全部股权
L _vblUDq acquisition of control 取得控制权
Q^a&qYK acquisition of fixed assets 购置固定资产
}b_R5U$@@ acquisition of shell “买壳”
lfxuc7Rdla acquisition price 收购价
Bmx(q E act of God 天灾
<=;H[ }
e acting partner 执事合伙人
,] ~u:Y} active market 买卖活跃的市场；交投畅旺的市场；旺市
MB ]#%g& active partner 积极参与的合伙人
~/j$TT" active trading 交投活跃
gt
=j5 actual circulation 实际流通
vF9*tK' actual cost 实际成本
Ne & Xf actual expenditure 实际开支；实际支出
]regi- LGU actual income 实际入息；实际收入；实际收益
pT("2:)x actual market 现货市场
l;XU#6{ actual price 现货价；实际价格
_7Xd|\Zc actual profit 实际利润
cr76cYq"Q actual quotation 实盘；实际价位；实际报价
dV5PhP>6 actual year basis 按实际年度计算
`Mg8]H ~ actuals 实货
cJxW;WI!, actuarial investigation 精算调查
]LEoOdDN"C actuarial principle 精算原则
6uu^A9x actuarial report 精算师报告
7))y} N:p Actuarial Society of Hong Kong 香港精算学会
Q=d.y&4% actuarial valuation 精算师估值
EX[B/YH actuary 精算师
4= u+ozCG ad referendum agreement 暂定协议；有待覆核的协定
'8s>rH5[V ad valorem duty 从价税；按值征税
+mJ
:PAy4 ad valorem duty system 从价税制
XMt
u "K ad valorem fee 从价费
bH'S.RWp= ad valorem tariff 从价关税
u|(Ux~O
additional allowance 额外免税额
4^ 0d)+Ff additional amount for unexpired risk 未过期风险的额外款额
Sp 7u_Pq{ additional assessable profit 补加应评税利润
c:=7lI additional assessment 补加评税
$T"h";M)s additional commitment 额外承担
Ap11b|v additional commitment vote 额外承担拨款
7n\ ThfH{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\: ]DFZ= ! additional dependent parent allowance 供养父母额外免税额
6yE'/VB< additional provision 额外拨款
;$vLq&(} additional stamp duty 附加印花税
O4m(Er@a additional tax 补加税罚款；补加税款
L/H v4={ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"/Y<G adjudged bankrupt 被裁定破产
"Z;~Y=hC13 adjudicated bankrupt 裁定破产人
J6*f Uh adjudication fee 裁定费；评定印花税额手续费；评估契据费
q}#iV$dAj adjudication of bankruptcy 裁定破产；宣告破产
<(fdHQD!7> adjudication of insolvency 裁定无力偿还债务
Xl#Dw bx adjusted actual 经调整的实数；调整后的实数
Wu4 ot0SZ adjusted current assets 经调整的流动资产；调整后的流动资产
Ba/RO36&c adjusted figure 经调整的数字；调整后的数额
6X dWm adjusted liabilities 经调整的负债；调整后的负债
bRWIDPh adjusted loss 经调整的亏损；调整后的亏损
8V6=i'GK adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*%:@
cbF-M adjusted profit 经调整的利润；调整后的利润
GHv{ adjusted surplus 经调整的盈余额；调整后的盈余额
Vd,' s adjusted value 经调整的价值；调整后的价值
2Oyy`k
adjustment 调整；修订；理算〔保险〕
@'*eC}\E adjustment centre 调剂中心
`-4' /~G adjustment lag 调整过程的时间差距；调整时差
[-4KY4R adjustment mechanism 调整机制
K'x4l,rq adjustment of loss 亏损调整
`q%U{IR adjustment process 调整过程；调整程序
dw~[9oh adjustment range 调整幅度
):3MYSqX administered exchange rate 受管制汇率
a* D,*C5} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v9u<F6 administration expenses 行政费用
ERF,tLa! administration fee 手续费；行政费
!6M Bxg > administration in bankruptcy 破产管理
ar Q )%W administration order 遗产管理令
- ^yXLa;D administrator 管理人；遗产管理人
kB8
M i administrator of the estate 遗产管理人
cC'
~ admission of debt 债项承认书
/dLA`=r Zx admission of proof 接纳债权证明
x5oOF7#5 advance 放贷款项；垫付款项；预支款项；预付款项
E(_ KN[}S advance account 暂支帐目；预付款帐户
,"B?_d6 advance compensation 预付补偿金
(4~X}: advance from shareholder 股东垫款
Mal <iNN advance pending reimbursement 预支以待日后付还
auRY|j advanced economy 先进经济体系
/-Wuq`P/ T advancement 预付；预付财产
;> DHD*3X advances warrant 垫款令
}<=3W5+ advancing 贷出
W]_g4,T> adverse balance 逆差
)Nbc/nB$ adverse exchange 逆汇
!K[/L<
Kv advertisement addressed to shareholders 在报章刊登的致股东通告
|8bE9qt.P advice for collection 托收通知书
lK*jhW?3: advice of drawing 提款通知书；汇票通知书
80|onP\L advice of payment 付款通知
<|a=hHPi: Advisory Committee [Securities and Futures Commission]
[9OSpq 谘询委员会〔证券及期货事务监察委员会〕
Dzr e' Advisory Committee on Diversification 经济多元化谘询委员会
fuMN"T 6%+ affidavit 誓章；遗产申报誓章
UgR : qjI affidavit of no receipt 述明无收款的誓章
#: #Dz.$L affiliate 联号；联营公司；附属公司
6a*83 G,k affiliated company 附属公司；联号；联营公司
kae2 73" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?mMW*ico affordability 负担能力
5X0QxnnV African Development Bank [AfDB] 非洲开发银行
W"Z#Fs{n8 after-acquired property 事后取得的财产
bG(x:Py& after-hours dealing 市后交易
HMV )U{ after-tax profit 税后盈利；税后利润；税后溢利
b0 & agency agreement 代理协议
l x e`u}[ agency expenses 代理机构的开支
TiyUr [ agency fee 代理费
m2(E>raV6 Agency Law 《代理法》
DVh) w}v agent 代理人；承销人
<4c%Q) agent of company 公司代理人
pA.._8(t agent's fee 代理人费；经纪费
oSY7IIf%L aggregate 总计；总数；总体数字
-(9O6)Rs$ aggregate amount 总款额；总额
X'x3esw w aggregate assets and liabilities 总体资产与负债
D,Lp|V aggregate at constant price 按固定价格计算的总体数字
n?:2.S.8 aggregate demand 总需求
MU1E_"Z) aggregate gross position 总持仓量
1[ SA15h aggregate limit 总限额
- IU4#s aggregate of salaries tax 合计薪俸税
s)k y/ce aggregate performance 总体表现；总体业绩
BxdX WO aggregate supply 总体供应
?ok)>P aggregate surplus 总盈余
w>[T&0-N aggregate total 整体总额
>
H BJk: aggregate value 总值；合计价值
n(>C'<otj aggregated basis 合计基准
&RW`W)0; aggregated net chargeable income 合计应课税入息实额
2bLI%gg3 aggregation 合并计算；合计；总和
r +S;B[Vd aggregation of incomes of husband and wife 夫妇入息合并计算
@}DFp`~5| aggregation of property 财产的总和
>F[G VmC agio 差价；贴水
KQ{Lt?S 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》
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bFy(+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
uE`r /=4 《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,?<zBzu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Qdu$Os 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vd (?$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[jrqzB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1k[GuG%/K agreement for a settlement 授产协议
6{=_718l` agreement for assignment 转让协议
Z 5B/|{ agreement for sale 售卖协议；买卖协议
MDHb'<o?y agreement for sale and purchase 买卖协议
Y5Z!og agreement for the payment of interest 支付利息协议
z)}!e,7 agreement for the repayment of money 还款协议
9i=B agreement of reinsurance 再保险协议
<6jFKA< Agricultural Bank of China 中国农业银行
CZ(`|;BC* air passenger departure tax 飞机乘客离境税
8z}^j TM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
AbfZ++aJ airport tax 机场税
ORBxD"J& alcohol duty 酒精税
: @6mFTV alienation 让与；让渡；转让
8sg|MWS U alimony 生活费；赡养费
?:igumeYX All Ordinaries Index [AOI] 所有普通股指数
Fp%Ln(/m all risks 全险；综合险
gn)R^ All Sales Record for Stock Market 《股票市场成交报告》
!D:Jbt@R<n Allied Capital Resources Limited 新联财务有限公司
S!h Xf|*0[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0%<+ J;'o allocation letter 拨款信件
|4mVT&63( allocation of fund 分配款项；预留款项
c)~h< =) allocation of profit 利润分配；溢利分配
TH4\HY9qa? allocation warrant 拨款令
(0L=AxH allotment 分配；配股
vtyx` F
f allotment notice 股份配售通知；配股通知
[T^?Q%h allotment of shares 股份分配
dJD(\a>r.u allowable 可获宽免；免税的
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!B!eO Y allowable business loss 可扣除的营业亏损
iZxt/}1X0 allowable expenses 可扣税的支出
1nI^-aQ3 allowance 免税额；津贴；备抵；准备金
3^wC<ZXcD allowance for debts 债项的免税额
M 0w/wt| allowance for depreciation by wear and tear 耗损折旧免税额
{C")#m -0 allowance for funeral expenses 殡殓费的免税额
y=Q!-~5|fF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E\M-k\cSj allowance for repairs and outgoings 修葺及支出方面的免税额
BBnq_w"a allowance to debtor 给债务人的津贴
@i LIU}+ alteration of capital 资本更改
+,5-qm)Gh> alternate trustee 候补受托人
rs]I amalgamation 合并
HB iBv-=, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u = J&~ ambit of charges 征税范围；收费范围
~L{l+jK$p amended valuation 经修订的估值
<)U4Xz ? American Commodities Exchange 美国商品交易所
5 1dSFr<# American Express Bank Limited 美国运通银行
`1+F,&e American Stock Exchange 美国证券交易所
0L#/lDNk amortization 摊销
2K{6iw"h amount due from banks 存放银行同业的款项
O{]9hm(tN amount due from banks abroad 存放海外银行同业的款项
JOD/Raq.1k amount due from holding companies 控股公司欠款
57Z- amount due from local banks 存放本港银行同业的款项
h`Tz5% n amount due to banks 银行同业的存款
RMP9y$~3pU amount due to banks abroad 海外银行同业的存款
( 9C<K< amount due to holding companies 控股公司存款
Kat &U19YH amount due to local banks 本港银行同业的存款
+Qj(B@ i amount due to outport banks 外埠银行同业的存款
F) Oe9x\/ amount for note issue 发行纸币的款额
f.6~x$:)`E amount of bond 担保契据的款额
rs-,0'z,7 amount of consideration 代价款额
wtH~-xSB| amount of contribution 供款数额
%d;ezY '2 amount of indebtedness 负债款额
}dYBces amount of principal of the loan 贷款本金额
X.FG BR7=q amount of rates chargeable 应征差饷数额
,}SCa'PB amount of share capital 股本额
c#cx>wq9 amount of sums assured 承保款额
P_Hv%g amount of variation 变动幅度
V/%~F6e amount of vote 拨款数额
0
n
vSvk amount payable 应付款额
v=? 2S amount receivable 应收款额
zpjqE EY; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_$s> c!t,# analysis 分析
QLKK.] ancillary risk 附属风险
bt/ =Kq# annual account 周年帐目；周年帐目报表；年度决算；年结
~E5z"o6$ annual accounting date 年结日期
*>[3I}mM annual allowance 每年免税额；年积金；年度津贴；年津
'T8 W!&$ annual balance 年度余额
Mps5Vv annual disposable income 每年可动用收入
=^;P#kX annual estimates 周年预算
5h {`<W annual fee 年费
+-$Ko fnM annual general meeting 周年大会
h6D^G5i annual growth rate 年增率；每年增长率
19UN*g3( annual long-term supplement 长期个案每年补助金
y1f:?L-z annual pensionable emolument 可供计算退休金的年薪
xTz %nx annual report 年报
W!L+(!&H Annual Report on the Consumer Price Index 《消费物价指数年报》
g(4bBa9y annual return 周年报表；周年申报表；每年报税表格
n/4i|-^ Annual Return Rules 《周年报表规则》
mY7>(M{ annual review of consumer prices 每年消费物价回顾
/)3Lnn{W annual roll-forward basis 逐年延展方式
[1yq{n= annual salary 年薪
0JjUAxNq annual statement 年度报表；年度决算表
R.9V,R5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
j2 %^qL annuitant 年金受益人
\cJa;WM> annuity 年金
Dt|)=a annuity contract 年金合约
EH f \L annuity on human life 人寿年金
~+6Vdx m antecedent debt 先前的债项
*%5{' ante-dated cheque 倒填日期支票
??&<k anticipated expenditure 预期开支
rNDrp@A> anticipated net profit 预期纯利
w3T ]H _V anticipated revenue 预期收入
9&]M* *X anti-inflation measure 反通货膨胀措施
\wvg,j= anti-inflationary stance 反通货膨胀立场
c a<" apparent deficit 表面赤字
/e@H^Cgo apparent financial solvency 表面偿债能力
4Y \wnwI apparent partner 表面合伙人
<n"C, application for personal assessment 个人入息课税申请书
4=8QZf0\ application of fund 资金应用
\;X+ X,M application to release as liquidator and to destruct the books of accounts and documents
GX{XdJD 申请免除清盘人职务及毁灭帐簿与文件
Fr2N[\ >s appointed actuary 委任精算师
@ R|'X appointed auditor 委任核数师；委任审计师
|I;$M;'r& appointed trustee 委任的受托人
muON> ^MbC appointer 委任人
<@v ]H@ E apportioned pro rata 按比例分摊
%/%UX{8R apportionment 分配；分摊
0E`1HP"b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5VW|fI apportionment formula 分摊方程式
k?GD/$1t apportionment of estate duty 遗产税的分摊
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}vKQ appraisal 估价；评估
w 8Sv* K appreciable growth 可观增长
\*t~==WB appreciable impact 显着影响
_ QOZ sEe appreciable increase 可观增长
$.%rAa_H appreciation 增值；升值
Fg]?zEa appreciation against other currencies 相对其他货币升值
G\d$x4CVGc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8jlLUG:g appreciation tax 增值税
yY).mxRN appropriation 拨款；拨用；拨付
;E^K.6 appropriation account 拨款帐目
/b#l^x:j Appropriation Bill 拨款法案
Ta=s:trP appropriation-in-aid system 补助拨款办法
>o,^b\ approved assets 核准资产
/# NYi,<{X approved basket stock 认可一篮子证券
),:c+~@@kT approved budget 核准预算
~ Heb1tl ; approved charitable donation 认可慈善捐款
rZXrT}Xh{W approved charitable institution 认可慈善机构
2 S[-$9 approved currency 核准货币；认可货币
bPK Ow< approved estimates 核准预算
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oaO+ approved estimates of expenditure 核准开支预算
Io`P,l: approved overseas insurer 核准海外保险人
PUJ2`iP1^3 approved overseas trust company 核准海外信托公司
h B;VCg8 approved pooled investment fund 核准汇集投资基金
G"5D< ] approved provident fund scheme 认可公积金计划
E>LkJS y= approved provision 核准拨款
VSX@e|Nj approved redeemable share 核准可赎回股份
R7 jmv n approved regional stock 认可地区性证券
>r@ .F% approved retirement scheme 认可退休金计划
Bh`N[\r approved subordinated loan 核准附属贷款
B;6]NCx D arbitrage 套戥；套汇；套利
9LnN $e arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
k*rZ*sSp arrangement 措施；安排；协定
Cs3^9m6;d arrears 欠款
y;cUl, :v arrears of pay 欠付薪酬
F'}'(t+oAm arrears of revenue 逾期未收税款；逾期未收的帐项
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Ql articles of association 组织章程；组织细则；组织章程细则
EI~"L$? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
. jw}JJ ascertainment of profit 确定利润
O) |P,? "Asia Clear" “亚洲结算系统”
_9H*agRe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3chPY4~A Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(:V>Hjt Asian Development Fund [ADF] 亚洲发展基金
Xl7a GlH Asian dollar bond 亚洲美元债券
%q ;jVj[ Asian dollar market 亚洲美元市场
g1E ~+@ Asian dollar rate 亚洲美元利率
A5:qKaAq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ba F!O5M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
f"u *D,/sS asked price 沽盘；喊价；索价；卖方报价
<:>SGSE9 assessable income 应评税入息
>I assessable loss 应评税亏损
3f Xv4R;!: assessable profit 应评税利润
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'B{. assessable value 应评税值
'7Nr8D4L assessed profit 估定利润
Y/<lWbj*A assessed value 经评估价值
'+>fFM,*B assessment 评税；评定；估价；评税单
F7L &=K$2y assessment number 评税编号；估价编号
d6{Gt" assessment of additional tax 补加税评税
gbeghL P[? assessment of performance 业绩评估；实绩评价
/I 5X"x Assessor 评税主任
:AdDLpk3j asset price bubbles 资产价格泡沫
-~[9U, asset-backed securities 具资产保证的证券
V"o7jsFH6n assets accretion 资产增值
Jf)bHjC_V assets and liabilities 资产与负债
JCcZuwu[ assets betterment statement 资产递增表；资产改进表
9fnA assets lending 实物放款；有抵押贷款
#o/ H~Iv assets of the company passing on the death 死者去世时转移的公司资产
5Z/GK2 [HL assets pledged as security for liabilities 用作负债抵押的资产
hRI"y":zD assets portfolio 资产投资组合
>7`<!YJkK assets price 资产价格
'TC/vnM assets quality 资产质素
nMfFH[I4 assets realization 资产变现
&;,,H< p assets refinancing arrangement 资产再集资安排
1(Y7mM8\ assets securitization 资产证券化
m"\:o assets situated outside Hong Kong 在香港以外地方的资产
.o1^Oh assets stripping 削减资产；拆卖资产
1% F?B-k assets value 资产值
<$w?/y/' assignee 承让人
u cwnA assignment 转让；转让书；转让契
ev0oO+u assignment of interest 权益转让
HmfG$Z assignment of letters patent and trade mark 专利证书及商标转让
X:a`B(@S assignment of property 物业转让；物业转让书
N..j{FE assignment right 转让权
/yz=Cj oz assignor 转让人
UtB 6V)YI associate 有联系的人；有关连人士；相联者；合伙人；联系人
=(a1+. O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l\AMl
\ associate member 附属会员
_I`,Br:N associated body corporate 相联法人团体
h e aR X4 associated company 相联公司；联属公司
U-k+9f 0 associated corporation 相联法团
aSuM2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,:fl?x.X 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
Om'+]BBN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9 3+"D` association of underwriters 承保人组织
g*)K/Z0pJ$ assumption of control 接管
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~R9 . assurance 担保；保险；转易；转易书
M/?KV9Xk2 assurance of interest 权益的转易
9odJ r] at 19XX price 按一九ＸＸ年价格计算
{8,<ZZ _ at a discount 按赔价计算；按贴水价格计算；打折扣
5(W" - A} at a premium 按溢价计算；按升水价格计算
YCe7<3> J4 at call 通知付款；按通知
TSA U?r\P at constant market price 按固定市价计算
^=n+T 7"J at constant price 按固定价格计算
@D- AO_ at cost 按成本计算
^J Z^>E~ at current market price 按当时市价计算；按现时市价计算
\ \BCcr\l at current price 按当时价格计算；按现时价格计算
9YsR~SM at factor cost 按要素成本计算；按生产要素成本计算
F62V 3 Xy at money-of-the-day price 按付款当日价格计算
nVu&/ at or better 按指定或较佳价位〔买卖指令〕
f)c~cJz<q at par 按面值计算；平价
Q$obOEr2( at sight 见票即付
)% SkJ at the close 按收市盘
ihh4pD27g at the opening 按开市盘
lf>*Y.!@me attestation 见证；见证条款
GU't%[ at-the-money option 平价期权
jztq.2-c# attorney 受权人；受托代表人
4L-:*b_v\ attornment 新拥有人承认书
L- pVltX attributable profit 可归属利润
xvzr:p P attributable share value 可归属股份价值
-yGDh+- Auckland Stock Exchange 奥克兰证券交易所
,*4p?|A auction 拍卖
ZT02"3F auctioneer 拍卖商
V._6=Z J audit 审计；核数
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Audit Commission 审计署
aK,z}l(N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
gH2,\z `[4 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
B63pgPX audit review 帐目审查
YY?a>j."a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x}U8zt)yD3 audited account 审计帐目；经审计的帐目
ze_{=Cv&Y audited annual account 经审计的周年帐目
Wv__ wZ audited balance sheet 经审计的资产负债表
Ngr/QL]Q auditor 核数师；核数主任；审计师
VIP7OHJh auditor's certificate 核数师证明书；审计师证明书
G*S|KH auditor's report 核数师报告；审计师报告
B!gGK|8 Aussie bond 澳元债券
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uZT austerity budget 紧缩预算
SVjl~U-^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Xi ?b ]Z Australia All Ordinaries Index 澳洲所有普通股票指数
pE{yv1Yg Australian Dollar [AUD] 澳元
)$w*V9d Australian Options Market 澳大利亚期权市场
"#v=IJy&r Australian Securities Commission 澳洲证券事务监察委员会
vHAg-Av c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7iHK_\t n Australian Stock Exchange 澳大利亚证券交易所
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~ Austrian Schilling [ATS] 奥地利先令
k5kdCC0FCk authentication 认证；鉴证
-(`OcGM'L authority to purchase 委托购买证；委购书
L=2y 57&Y authorization 认可；核准；授权；授权书
QDpEb=|S authorization by direction 指示授权
as=m`DqOh authorization by instruction 指令授权
?[*0+h`en authorization by warrant 令状授权
9Rek4<5 authorization of unit trust 单位信托的认可
iX'rU@C authorized agent 指定代理人
Lokl2o ` authorized capital 法定资本
2tROT][J% authorized clerk 出市员
Lad sw authorized dealer 认可交易商
Xtwun authorized financial institution 认可财务机构
AamVms authorized fund 认可基金
=9kN_:- authorized fund house 获授权的基金公司；认可基金公司
h._ nK\ authorized institution 认可机构
k{gLMl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:K\mN/ x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O62b +%~F authorized insurer 获授权保险人；获认可承保人
pV6d
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WO authorized person 获授权人
{;2vmx9 authorized representative 获授权代表
]"c+s MW authorized share capital 法定股本
USN8N ( automated quotation system 自动报价系统
"NRDNqj( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!6Sd(2 自动交易系统〔香港期货交易所有限公司〕
!* 2%"H* automatic adjustment mechanism 自动调整机制
dd?x( ,"A` automatic adjustment system 自动调整系统
;q0uE:^ S Automatic Clearing House 自动票据交换所
{lth+{&L# automatic exchange rates accumulation system 自动化汇率累集系统
`my e}L2I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CG'.:` t automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
T#pk]c6Q available assets 可用资产
`%3 / available fiscal reserve 现存财政储备
DK0.R]&4( available profit 可用利润
7bxA]s{m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\A `hj~ average 平均；平均数；海损
gyS+9)gY average basic salary 平均基本薪金
X(jVRr_m9 average consumer expenditure 平均消费开支；一般消费开支
/ywD {* average cost 平均成本
DmXcPJ[9 average cost of land production 增辟土地平均成本
I \qYkWg7 average daily turnover 平均每日成交额
K[chjp!$l average daily wage rate 平均每日工资率
pT?Q#,fh average expenditure pattern 平均开支模式
0A{/B/r average growth rate 平均增长率
c9R 5w.t: average net fixed assets 固定资产平均净值
UpXz&k average of relatives 相对价格平均数
\7"@RHcihB average price 平均价格
Ll MpS<2NO average propensity to consume 平均消费倾向；一般消费倾向
1<ro7A4hK average propensity to save 平均储蓄倾向；一般储蓄倾向
X-Wz:NA average rate 平均率
65ly2gl average revenue 平均收入；平均收益
fC}R4f7C average stock 平均库存；平均存货
L6>pGx average yearly rent 平均年租
,G#.BLH
cX avoidance of double taxation 避免双重课税
g'];Estb~ avoidance of tax 避税
