A:
_-|yCo A share Ａ股；甲类股份
&dZ.+#8r abatement of tax 减税；减扣免税额
vjs|!O=oH ABN AMRO Bank N.V. 荷兰银行
y0&V$uv/ above-the-line expenditure 线上项目支出；经常预算支出
,{`o/F/ above-the-line receipt 线上项目收入；经常预算收入
uusY,Dt/9 ABSA Asia Limited 南非联合亚洲有限公司
@ 2%.>0s. absolute change 绝对数值变更
5fvUv"m absolute expenditure 实际开支
2k p|zX( absolute guideline figure 绝对准则数字
G(7\ <x: absolute interest 绝对权益
.=b
+O~ absolute order of discharge 绝对破产解除令
Tg <>B absolute profit margin 绝对利润幅度
%WJ {IXlz absolute value 实值；绝对值
=C G!"&T absolutely vested interest 绝对既得权益
W)$|Hm:H absorbed cost 已吸收成本；已分摊成本
fr,CH{Uq absorption 吸收；分摊；合并
9|G=KN)P: absorption rate 吸收率；摊配率；分摊率
bAy5/G!_R ACB Finance Limited 亚洲商业财务有限公司
^;bGP.!p acceptable form of reciprocity 合理的互惠条件
#/XK&(X acceptable rate 适当利率；适当汇率
4s1kZ`e acceptance agreement 承兑协议
]mD=Br*r~ acceptance for honour 参加承兑
QX.F1T 2e? acceptor 承兑人；接受人；受票人
qN`]*baS acceptor for honour 参加承兑人
yN WbI0a accident insurance 意外保险
0o"<^]
_| Accident Insurance Association of Hong Kong 香港意外保险公会
R^u^y{ohr accident insurance scheme 意外保险计划
R<0!?`b accident year basis 意外年度基准
@|\s$L accommodation 通融；贷款
6Ymo %OT accommodation bill 通融票据；空头票据
(W }i287 accommodation party 汇票代发人
m|Q&Lph b8 account balance 帐户余额；帐户结余
*{;A\sL account book 帐簿
++p&
x{ account collected in advance 预收款项
Tm~#wL
+r account current book 往来帐簿
T h- v G account of after-acquired property 事后取得的财产报告
u
UVV>An account of defaulter 拖欠帐目
n4r( Vg1GS account payable 应付帐款
ee d\0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1o6J9kCq^3 account receivable 应收帐款
C)3$";$5) account receivable report 应收帐款报表
iqv\ag account statement 结单；帐单；会计财务报表
woH3?zR account title 帐户名称；会计科目
g!kRa.`u1 accountant's report 会计师报告
ae(]9 VW Accountant's Report Rules 会计师报告规则
L&gEQDPgq| accounting and auditing procedure 会计与审计程序；会计与核数程序
q@RY.&mgW Accounting Arrangements 《会计安排》
4Igs\x{i accounting basis 会计基础
- 5-SlQu accounting by Official Receiver 破产管理署署长呈交的帐目
OHtZ"^YG Accounting Circular 《会计通告》
YT 03>!B accounting class 会计类别
[2j (\vC! accounting date 记帐日期；会计结算日期
WbD C accounting for money 款项核算
OAnn`*5Up Accounting Officer 会计主任
I#6'
NZ accounting period 会计报告期；会计期
sp |y/r# accounting policy 会计政策；会计方针
uF.\dY\xv accounting practice 会计惯例
@okm@6J*X accounting principle 会计准则
X9`C2fyVd accounting record 会计记录
3v3V a~fm` accounting report 会计报告
FLn AN; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
uA}FuOE6 Accounting Society of China 中国会计学会
zl8 \jP accounting statement 会计报表
*1$~CC7 accounting system 会计制度；会计系统
{j=hQL3 accounting transaction 会计事项；帐务交易
{R8P $
accounting treatment 会计处理
7 Caap/L: accounting year 会计年度
Nwu Be:"@ accretion 增值；添加
Ky~~Cd$ accrual 应计项目；应累算数目
,c %gwzU accrual basis 应计制；权责发生制
AQNx% accrual basis accounting 应计制会计；权责发生制会计
yURh4@ accrue 应累算；应计
]3#
@t:> accrued benefit 应累算利益
!J?=nSu accrued charges 应计费用
9M~$W- 5 accrued cumulative preference share dividend 应累算的累积优先股股息
A kQFb2|ir accrued expenses 应累算费用
_nFvM'`< accrued interest payable 应付利息；应计未付利息
VKf HN_m* accrued interest receivable 应收利息；应计未收利息
nz?BLO= accrued right 累算权益
J2k'Ke97o accruing profit 应累算的利润
EsxTBg accumulated fiscal reserve 累积财政储备
b6$ A@ b accumulated profit 累积利润；滚存溢利
G lc4g accumulated reserve 累积储备
TV>R(D3T/ accumulation of surplus income 累积收益盈余
<EN[s acquired assets 既得资产
T`<k4ur acquisition 收购；购置；取得
UlZ)|Ya<M acquisition cost 购置成本
Tu#k+f*s acquisition expenses 购置费用
1ZW'PXUZ acquisition of 100% interest 收购全部股权
/%'7sx[p
acquisition of control 取得控制权
=<uz'\Ytv% acquisition of fixed assets 购置固定资产
H 9m2Whq acquisition of shell “买壳”
f! Nc + acquisition price 收购价
>oYwzK0& act of God 天灾
-ns a3P acting partner 执事合伙人
=y/ Lbe}: active market 买卖活跃的市场；交投畅旺的市场；旺市
/*2W?ZM~H active partner 积极参与的合伙人
X?xm1|\ active trading 交投活跃
a9JJuSRC actual circulation 实际流通
1ucUnNkcV actual cost 实际成本
}nERQq&A actual expenditure 实际开支；实际支出
WSc cR actual income 实际入息；实际收入；实际收益
*jSc&{s~ actual market 现货市场
@9
tv N} actual price 现货价；实际价格
ptL}F~ actual profit 实际利润
<.XoC?j actual quotation 实盘；实际价位；实际报价
0# GwhB actual year basis 按实际年度计算
` ,=p\g|D actuals 实货
?^GsR[-x actuarial investigation 精算调查
6>7LFV1tvy actuarial principle 精算原则
GB Un" _J actuarial report 精算师报告
5]ob;tAm Actuarial Society of Hong Kong 香港精算学会
> (J!8*7 actuarial valuation 精算师估值
MNE)<vw> actuary 精算师
v333z << S ad referendum agreement 暂定协议；有待覆核的协定
wpMQ 7:j ad valorem duty 从价税；按值征税
Rzj! ~`&N ad valorem duty system 从价税制
[NDYJ'VGe ad valorem fee 从价费
bTKx v< ad valorem tariff 从价关税
uT2 cHzqKB additional allowance 额外免税额
nrhpI d additional amount for unexpired risk 未过期风险的额外款额
QCnVZ" !( additional assessable profit 补加应评税利润
7-B'G/PS/ additional assessment 补加评税
: | ( B[ additional commitment 额外承担
f}d@G /L additional commitment vote 额外承担拨款
GUZi }a|= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.v8=zi:7Y additional dependent parent allowance 供养父母额外免税额
5 mBk[ { additional provision 额外拨款
b=go"sJ@>( additional stamp duty 附加印花税
YR#1[fe*_ additional tax 补加税罚款；补加税款
(ac RYv( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZXkAw sr adjudged bankrupt 被裁定破产
I9 aber1 adjudicated bankrupt 裁定破产人
co-D,o4x adjudication fee 裁定费；评定印花税额手续费；评估契据费
@35]IxD adjudication of bankruptcy 裁定破产；宣告破产
x&p=vUuukP adjudication of insolvency 裁定无力偿还债务
aa!c>"g6 adjusted actual 经调整的实数；调整后的实数
,PAKPX9v_F adjusted current assets 经调整的流动资产；调整后的流动资产
Etk<`GRfA adjusted figure 经调整的数字；调整后的数额
>?x Vr adjusted liabilities 经调整的负债；调整后的负债
}e w?{ adjusted loss 经调整的亏损；调整后的亏损
ThB2U(Wf 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
]kvE+m&p}^ adjusted profit 经调整的利润；调整后的利润
t?Znil| o adjusted surplus 经调整的盈余额；调整后的盈余额
Jl}7]cVq# adjusted value 经调整的价值；调整后的价值
)E|Bb=% adjustment 调整；修订；理算〔保险〕
b`=rd 4cpU adjustment centre 调剂中心
% M:"Ai5: adjustment lag 调整过程的时间差距；调整时差
?whp _ adjustment mechanism 调整机制
ea/6$f9^ adjustment of loss 亏损调整
I}{eYXh adjustment process 调整过程；调整程序
$S/ 8T adjustment range 调整幅度
<9vkiEo administered exchange rate 受管制汇率
,;}RIcvQV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7dIDKx administration expenses 行政费用
n9i h^ H administration fee 手续费；行政费
c 0~'5Mlp administration in bankruptcy 破产管理
lnUy ? 0( administration order 遗产管理令
`^x^=
og' administrator 管理人；遗产管理人
V00zk` PH administrator of the estate 遗产管理人
y uq E admission of debt 债项承认书
(C|%@6 1S admission of proof 接纳债权证明
I-I5^s advance 放贷款项；垫付款项；预支款项；预付款项
>@o*v*25 advance account 暂支帐目；预付款帐户
9EW 7,m{A advance compensation 预付补偿金
MvA_tRO advance from shareholder 股东垫款
0rj* SC_ advance pending reimbursement 预支以待日后付还
2
r) c? advanced economy 先进经济体系
=>U~ligu advancement 预付；预付财产
t!$/r]XM h advances warrant 垫款令
2J5dZYW advancing 贷出
sh RvwE[ adverse balance 逆差
> im 4'- adverse exchange 逆汇
'aJ?Syn advertisement addressed to shareholders 在报章刊登的致股东通告
>Ww F0W9? advice for collection 托收通知书
bE{`g]C5 advice of drawing 提款通知书；汇票通知书
c1f6RCu$b advice of payment 付款通知
JP]K\nQx' Advisory Committee [Securities and Futures Commission]
- K{ID$!p 谘询委员会〔证券及期货事务监察委员会〕
0 N(2[s_A Advisory Committee on Diversification 经济多元化谘询委员会
[ S% affidavit 誓章；遗产申报誓章
0J" 3RTt affidavit of no receipt 述明无收款的誓章
<f%9w] affiliate 联号；联营公司；附属公司
!E8JpE|z# affiliated company 附属公司；联号；联营公司
3ml|`S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VI4d/2e affordability 负担能力
e:]$UAzp African Development Bank [AfDB] 非洲开发银行
{>qCZ#E5WO after-acquired property 事后取得的财产
pJI H_H after-hours dealing 市后交易
!
^W|;bq after-tax profit 税后盈利；税后利润；税后溢利
FWj~b n agency agreement 代理协议
Hcpw [%( agency expenses 代理机构的开支
{+ m)*3~w agency fee 代理费
UTz;Sw?~hw Agency Law 《代理法》
#r C% \ agent 代理人；承销人
C o M8 agent of company 公司代理人
=[$*PTe agent's fee 代理人费；经纪费
LLMkv!%D aggregate 总计；总数；总体数字
xii Z 'U aggregate amount 总款额；总额
)c* ~Y=f aggregate assets and liabilities 总体资产与负债
9D
bp`%j aggregate at constant price 按固定价格计算的总体数字
la-+ ` aggregate demand 总需求
(?Yz#Y f aggregate gross position 总持仓量
e1#}/U aggregate limit 总限额
>wn&+%i& aggregate of salaries tax 合计薪俸税
;pNfdII( aggregate performance 总体表现；总体业绩
=F`h2 A;a aggregate supply 总体供应
T F'ssD aggregate surplus 总盈余
nL$tXm-x aggregate total 整体总额
nD_g84us aggregate value 总值；合计价值
k $);<= ZI aggregated basis 合计基准
q&+GpR aggregated net chargeable income 合计应课税入息实额
/s wT n1<Y aggregation 合并计算；合计；总和
} E=mZZ) aggregation of incomes of husband and wife 夫妇入息合并计算
1 +^c3Dd` aggregation of property 财产的总和
I%ez _VG agio 差价；贴水
i J\#su 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》
$6_J` 7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lfhB2^ ^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6O"0 ?wG+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@{a(f; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
S SzOz-&GA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Qcw/>LaL: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ev; &$Hc agreement for a settlement 授产协议
{>i'Pb0mG| agreement for assignment 转让协议
Nb$ )YMbA agreement for sale 售卖协议；买卖协议
wxoBq{r; agreement for sale and purchase 买卖协议
0ul2 rZc agreement for the payment of interest 支付利息协议
x&;SLEM
agreement for the repayment of money 还款协议
X9P-fF?0 agreement of reinsurance 再保险协议
-Ju!2by Agricultural Bank of China 中国农业银行
2]7nw1& air passenger departure tax 飞机乘客离境税
1*a2s2G
' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{{O1C ~ airport tax 机场税
^Ab|\ 5^3 alcohol duty 酒精税
{u:DC4eut alienation 让与；让渡；转让
I E|$>q0Z alimony 生活费；赡养费
ak'RV*>mT All Ordinaries Index [AOI] 所有普通股指数
Fv3fad@x all risks 全险；综合险
q
H + ~rj All Sales Record for Stock Market 《股票市场成交报告》
8\[6z0+; Allied Capital Resources Limited 新联财务有限公司
k`N)-` O7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
# wG}T
.* allocation letter 拨款信件
6l50IWj,T allocation of fund 分配款项；预留款项
.rS0zU allocation of profit 利润分配；溢利分配
6VA@ ;g0$ allocation warrant 拨款令
[1s B allotment 分配；配股
Q4UaqiL allotment notice 股份配售通知；配股通知
t]Oxo`h= allotment of shares 股份分配
{AB0 PM;- allowable 可获宽免；免税的
#vIF]Y allowable business loss 可扣除的营业亏损
n\d-^ml allowable expenses 可扣税的支出
wL}=$DN allowance 免税额；津贴；备抵；准备金
%=GnGgu allowance for debts 债项的免税额
d/" e3S1 allowance for depreciation by wear and tear 耗损折旧免税额
chxO*G allowance for funeral expenses 殡殓费的免税额
h'wI /Z_' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]/ U)<{6 allowance for repairs and outgoings 修葺及支出方面的免税额
kMUjSa~\ allowance to debtor 给债务人的津贴
J z3u r)| alteration of capital 资本更改
S25&Uw Uw alternate trustee 候补受托人
gi~*1RIel; amalgamation 合并
aj1Zi3h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
> d_O0a*W- ambit of charges 征税范围；收费范围
+Ge-!&.;A amended valuation 经修订的估值
@q|I$'K]x American Commodities Exchange 美国商品交易所
40mgB4I American Express Bank Limited 美国运通银行
0p8 (Q American Stock Exchange 美国证券交易所
>8 EIm amortization 摊销
- wCfwC amount due from banks 存放银行同业的款项
lLl^2[4k5 amount due from banks abroad 存放海外银行同业的款项
!}<Y^=" amount due from holding companies 控股公司欠款
)p 2kx amount due from local banks 存放本港银行同业的款项
3s"x{mtH amount due to banks 银行同业的存款
85m_jmh[ amount due to banks abroad 海外银行同业的存款
A[^fG_l4 amount due to holding companies 控股公司存款
[$f amount due to local banks 本港银行同业的存款
R0 AVAUG amount due to outport banks 外埠银行同业的存款
Q/L:0ovR amount for note issue 发行纸币的款额
~^
Q`dJL amount of bond 担保契据的款额
u 6;SgPw amount of consideration 代价款额
fp u^ amount of contribution 供款数额
"/g/Lc amount of indebtedness 负债款额
9*U3uyPi amount of principal of the loan 贷款本金额
8Y_wS&eB amount of rates chargeable 应征差饷数额
\$W>@w0 amount of share capital 股本额
w 7s+ 6, amount of sums assured 承保款额
6]1cy&SG amount of variation 变动幅度
z q _*)V amount of vote 拨款数额
cl/}PmYIZ amount payable 应付款额
M |6 l amount receivable 应收款额
R$sG*=a!8j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3%p^>D \ analysis 分析
V]&0"HX2r! ancillary risk 附属风险
+a0 q?$\ annual account 周年帐目；周年帐目报表；年度决算；年结
/J9|.];%r annual accounting date 年结日期
;%{REa annual allowance 每年免税额；年积金；年度津贴；年津
W!MO }0s annual balance 年度余额
<xv@us7 annual disposable income 每年可动用收入
iK%%
annual estimates 周年预算
Ahv %Q%m%2 annual fee 年费
Rf9;jwU annual general meeting 周年大会
P;G Rk6 annual growth rate 年增率；每年增长率
s"gNHp.oF annual long-term supplement 长期个案每年补助金
)\ ow/XPE annual pensionable emolument 可供计算退休金的年薪
^~XsHmcQ annual report 年报
B ~xT:r Annual Report on the Consumer Price Index 《消费物价指数年报》
z3> ldT annual return 周年报表；周年申报表；每年报税表格
RzgA;ZC' Annual Return Rules 《周年报表规则》
*jE> (J ` annual review of consumer prices 每年消费物价回顾
ZgarxV* annual roll-forward basis 逐年延展方式
G6@XRib3 annual salary 年薪
Okxuhzn>" annual statement 年度报表；年度决算表
h0ml#A`h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s_:7dD annuitant 年金受益人
KFZ2%:6> annuity 年金
&![3{G"+>l annuity contract 年金合约
*ETSx{)8 annuity on human life 人寿年金
p^J=* jm)x antecedent debt 先前的债项
^E-BB 6D ante-dated cheque 倒填日期支票
&pCa{p anticipated expenditure 预期开支
GP<PU anticipated net profit 预期纯利
KUD&vqx3 anticipated revenue 预期收入
cCa+UT xaJ anti-inflation measure 反通货膨胀措施
wX/0.aZ | anti-inflationary stance 反通货膨胀立场
|YEq<wbQ apparent deficit 表面赤字
EnW}>XN apparent financial solvency 表面偿债能力
,v\^efc:% apparent partner 表面合伙人
b} <?& @ application for personal assessment 个人入息课税申请书
m!#'4 application of fund 资金应用
#X 1 GL application to release as liquidator and to destruct the books of accounts and documents
J> Z.2 申请免除清盘人职务及毁灭帐簿与文件
\%BII>VS appointed actuary 委任精算师
5TynAiSD_> appointed auditor 委任核数师；委任审计师
:[\M|iAo appointed trustee 委任的受托人
+ PAb+E|, appointer 委任人
dQ#$(< v[ apportioned pro rata 按比例分摊
l f 2Q apportionment 分配；分摊
1RHFWK5Si Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CqFk(Td9-D apportionment formula 分摊方程式
w#qE#g %1 apportionment of estate duty 遗产税的分摊
\Dlmrke appraisal 估价；评估
){}1u ? appreciable growth 可观增长
yor6h@F1 appreciable impact 显着影响
oU `{6 ~; appreciable increase 可观增长
&)
qs0 appreciation 增值；升值
y?Cq{( appreciation against other currencies 相对其他货币升值
W#E g\nT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{J~ VB~(' appreciation tax 增值税
BZP{{ appropriation 拨款；拨用；拨付
!FA[
]d 4 appropriation account 拨款帐目
r}nz )=\Cj Appropriation Bill 拨款法案
]L6[ vJHx appropriation-in-aid system 补助拨款办法
IoKN.#;^ approved assets 核准资产
GtLn h~) approved basket stock 认可一篮子证券
SX1w5+p$C approved budget 核准预算
O=
84ZP% approved charitable donation 认可慈善捐款
IRG -H!FV approved charitable institution 认可慈善机构
2'U+QK@ approved currency 核准货币；认可货币
T/$hN hQK approved estimates 核准预算
1c4@qQyo approved estimates of expenditure 核准开支预算
HRg< f= oz approved overseas insurer 核准海外保险人
|SX31T9rG approved overseas trust company 核准海外信托公司
p N+1/m, approved pooled investment fund 核准汇集投资基金
p >h&SD?b approved provident fund scheme 认可公积金计划
PblO?@~O approved provision 核准拨款
$+WMKv@< approved redeemable share 核准可赎回股份
}rA
_4% approved regional stock 认可地区性证券
b wqd` C approved retirement scheme 认可退休金计划
,V &RpKek approved subordinated loan 核准附属贷款
jI!W E$dt arbitrage 套戥；套汇；套利
HDQH7Bs arbitrageur 套戥者；套汇者
-izZ D arbitrary amount 临时款项
|2!cPf^8 arrangement 措施；安排；协定
mO^ )k arrears 欠款
hQ _g OI arrears of pay 欠付薪酬
,V`[;~49 arrears of revenue 逾期未收税款；逾期未收的帐项
+`&-xq76 articles of association 组织章程；组织细则；组织章程细则
:9]"4ktoJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zlhI \jRdc ascertainment of profit 确定利润
Oi4y~C_Xd "Asia Clear" “亚洲结算系统”
w$$v R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q[ 5& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
' Ivr =- Asian Development Fund [ADF] 亚洲发展基金
_ lE
d8Cb Asian dollar bond 亚洲美元债券
v]@ n'! Asian dollar market 亚洲美元市场
glUf. :] Asian dollar rate 亚洲美元利率
&O\$=&, h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z;1qYW[-A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:<PwG]LO asked price 沽盘；喊价；索价；卖方报价
4h$W4NJK assessable income 应评税入息
;o ivG)hJl assessable loss 应评税亏损
zC|y" PTw assessable profit 应评税利润
LWIPq" assessable value 应评税值
Uu(FFd~3 assessed profit 估定利润
q-D|96>8 assessed value 经评估价值
Dl=qss~g+ assessment 评税；评定；估价；评税单
g1(`a`M assessment number 评税编号；估价编号
'eg;)e:`b+ assessment of additional tax 补加税评税
A5 kz(pj assessment of performance 业绩评估；实绩评价
hWAZP=H Assessor 评税主任
TKrh3
asset price bubbles 资产价格泡沫
+^<-;/FZue asset-backed securities 具资产保证的证券
K iYz]IM$4 assets accretion 资产增值
I3" GGp3L assets and liabilities 资产与负债
R6E.C!EI assets betterment statement 资产递增表；资产改进表
*Ry{}|_8 assets lending 实物放款；有抵押贷款
MB!$s_~o#L assets of the company passing on the death 死者去世时转移的公司资产
$94l('B6H assets pledged as security for liabilities 用作负债抵押的资产
u
4$ $0 ` assets portfolio 资产投资组合
3 fh lMOm assets price 资产价格
7!jb ID~ assets quality 资产质素
uBA84r%{QQ assets realization 资产变现
cRS2v--\- assets refinancing arrangement 资产再集资安排
+@jX| assets securitization 资产证券化
zMbz_22* assets situated outside Hong Kong 在香港以外地方的资产
lbnH|;`$]m assets stripping 削减资产；拆卖资产
D/TEx2.=J3 assets value 资产值
~[3B<^e assignee 承让人
^gd[U C-"w assignment 转让；转让书；转让契
KV]8 o' assignment of interest 权益转让
K-,8~8[ assignment of letters patent and trade mark 专利证书及商标转让
Gb_y"rx?0 assignment of property 物业转让；物业转让书
A i 5| N assignment right 转让权
HRF;qR9 v assignor 转让人
25 m!Bf associate 有联系的人；有关连人士；相联者；合伙人；联系人
n Wb0S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.F@0`*#rE~ associate member 附属会员
q8[I`
V{ associated body corporate 相联法人团体
5@< D6>6 associated company 相联公司；联属公司
Z hYOz associated corporation 相联法团
!/wR[`s9w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&0*IN
nlc? 公认会计师公会〔英国〕
#azD& 6` Association of Futures Exchange Brokers 香港期货经纪协会
-1 <*mbb0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
LS{t7P9K association of underwriters 承保人组织
3PgiV%] assumption of control 接管
L0dj 76'M assurance 担保；保险；转易；转易书
oY8S-N;(t assurance of interest 权益的转易
3| 9
U`@ at 19XX price 按一九ＸＸ年价格计算
zcE[wM at a discount 按赔价计算；按贴水价格计算；打折扣
z[bS
s oK` at a premium 按溢价计算；按升水价格计算
q;L~5q."E at call 通知付款；按通知
&(t/4)IZox at constant market price 按固定市价计算
:$?^I D at constant price 按固定价格计算
< rqFBq 8 at cost 按成本计算
nc Cgc5uP at current market price 按当时市价计算；按现时市价计算
> n OU 8 at current price 按当时价格计算；按现时价格计算
64w4i)?eM[ at factor cost 按要素成本计算；按生产要素成本计算
Q l.abU at money-of-the-day price 按付款当日价格计算
xI b^x=|h at or better 按指定或较佳价位〔买卖指令〕
xv:VW< at par 按面值计算；平价
bL"!z"NA at sight 见票即付
eh5j at the close 按收市盘
qt{{q at the opening 按开市盘
>4@/x{{ attestation 见证；见证条款
QM 'Db`B at-the-money option 平价期权
[mJmT-> attorney 受权人；受托代表人
[K4wd%+ attornment 新拥有人承认书
*oca attributable profit 可归属利润
}Rx`uRx\ attributable share value 可归属股份价值
/swNhDQ"o Auckland Stock Exchange 奥克兰证券交易所
F,'rW:{HMt auction 拍卖
** ! auctioneer 拍卖商
-T+7u audit 审计；核数
oo{3-+ ? Audit Commission 审计署
()+PP}:$A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AQ`
`Dp 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〕
3HI- G.]hC audit review 帐目审查
r}]%(D](v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W`2 Xn?g audited account 审计帐目；经审计的帐目
|A 0)-sVZ audited annual account 经审计的周年帐目
4IH,:w=ofN audited balance sheet 经审计的资产负债表
%pk'YA{M)q auditor 核数师；核数主任；审计师
sN%#e+(= auditor's certificate 核数师证明书；审计师证明书
qPI1\!z6 auditor's report 核数师报告；审计师报告
ZI>')T<@j" Aussie bond 澳元债券
JX! @j3 austerity budget 紧缩预算
zIE{U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Nt5`F@; B Australia All Ordinaries Index 澳洲所有普通股票指数
< yq
kJ Australian Dollar [AUD] 澳元
yoc;`hO- Australian Options Market 澳大利亚期权市场
|1[3RnG S Australian Securities Commission 澳洲证券事务监察委员会
/suW{8A(E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2MQ
Xt K Australian Stock Exchange 澳大利亚证券交易所
M 1
5_
Austrian Schilling [ATS] 奥地利先令
X@ j.$0 eK authentication 认证；鉴证
U b_!~tb}? authority to purchase 委托购买证；委购书
jF r[ T authorization 认可；核准；授权；授权书
{Jx -Zo>' authorization by direction 指示授权
< RaM@E authorization by instruction 指令授权
7yM "G $ authorization by warrant 令状授权
C ks;f6G authorization of unit trust 单位信托的认可
do$+ Eh authorized agent 指定代理人
a6<U MJ authorized capital 法定资本
.nG14i7C authorized clerk 出市员
<jwQ&fm)/R authorized dealer 认可交易商
iS]4F_|vd authorized financial institution 认可财务机构
4[VW~x07 authorized fund 认可基金
< Mq vGXI authorized fund house 获授权的基金公司；认可基金公司
KyQd6 1 authorized institution 认可机构
rT mVHt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d(X/N2~g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I)YUGA5 authorized insurer 获授权保险人；获认可承保人
a F!Im} authorized investment 特准投资项目
aB*'DDlx"r authorized person 获授权人
F).7%YfY authorized representative 获授权代表
gL(_!m cwu authorized share capital 法定股本
h q|I%>y automated quotation system 自动报价系统
rY, zZR+@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\)'5V!B|s 自动交易系统〔香港期货交易所有限公司〕
!+(c/ gwBh automatic adjustment mechanism 自动调整机制
BV-(`#~:y automatic adjustment system 自动调整系统
N}\%r&KR= Automatic Clearing House 自动票据交换所
&`^P O $ automatic exchange rates accumulation system 自动化汇率累集系统
b2 5.CGF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=73aME} automatic teller machine [ATM] 自动柜员机
E3"j7y[S autopay 自动转帐
>.o<}!FW available assets 可用资产
2K
VX available fiscal reserve 现存财政储备
7RZ HU+ available profit 可用利润
v i; yT. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]*]#I?&'Hx average 平均；平均数；海损
4o 69t average basic salary 平均基本薪金
$No^\.mV average consumer expenditure 平均消费开支；一般消费开支
-SlAt$I J average cost 平均成本
Q u_ =K_W average cost of land production 增辟土地平均成本
4L _AhX7 average daily turnover 平均每日成交额
<Eu/f`8 average daily wage rate 平均每日工资率
'Y22HVUX average expenditure pattern 平均开支模式
8I]rC<O6: average growth rate 平均增长率
$g&_7SJ@ average net fixed assets 固定资产平均净值
U_ C[9Z'P average of relatives 相对价格平均数
9
K~X+N\ average price 平均价格
's\rQ- TV average propensity to consume 平均消费倾向；一般消费倾向
fJK;[*&Y average propensity to save 平均储蓄倾向；一般储蓄倾向
G{u(pC^ average rate 平均率
c1M *w9o average revenue 平均收入；平均收益
Uo0[ZsFD average stock 平均库存；平均存货
%zYTTPLZ average yearly rent 平均年租
= J0r,d R avoidance of double taxation 避免双重课税
cXIuGvE&= avoidance of tax 避税
