A:
? % A 2 A share Ａ股；甲类股份
;--D?Gs]Qr abatement of tax 减税；减扣免税额
lD-2 5~YV ABN AMRO Bank N.V. 荷兰银行
^Ai QNL} above-the-line expenditure 线上项目支出；经常预算支出
6ud<U#\b& above-the-line receipt 线上项目收入；经常预算收入
>0uj\5h)I] ABSA Asia Limited 南非联合亚洲有限公司
`6;$Z)=. absolute change 绝对数值变更
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$T 6 absolute expenditure 实际开支
X4Pm&ol absolute guideline figure 绝对准则数字
a6O <t;& absolute interest 绝对权益
j(k}NWPH absolute order of discharge 绝对破产解除令
`r-3"or/$ absolute profit margin 绝对利润幅度
$cU7)vmK` absolute value 实值；绝对值
B2|0.G|[j absolutely vested interest 绝对既得权益
DIJmISk absorbed cost 已吸收成本；已分摊成本
)dh`aQ%N " absorption 吸收；分摊；合并
RD=V`l{Z absorption rate 吸收率；摊配率；分摊率
Hs d76z#8 ACB Finance Limited 亚洲商业财务有限公司
:,g]Om^ acceptable form of reciprocity 合理的互惠条件
c((bUjS'=Y acceptable rate 适当利率；适当汇率
B9%%jEH* acceptance agreement 承兑协议
dZI["FeO&d acceptance for honour 参加承兑
67
~p n acceptor 承兑人；接受人；受票人
>#Xz~xI/I acceptor for honour 参加承兑人
c?REDj2 accident insurance 意外保险
?%Ww3cU+J Accident Insurance Association of Hong Kong 香港意外保险公会
e8#83|h accident insurance scheme 意外保险计划
<XtE|LG accident year basis 意外年度基准
/+8VW;4|I accommodation 通融；贷款
KY%{'"'u accommodation bill 通融票据；空头票据
6 jm@`pYbE accommodation party 汇票代发人
3 :xKq4? account balance 帐户余额；帐户结余
HFlExa u account book 帐簿
sFnR; account collected in advance 预收款项
#9F>21UU account current book 往来帐簿
Nh} u]<B account of after-acquired property 事后取得的财产报告
V!>j: " account of defaulter 拖欠帐目
9v?@2sOoE account payable 应付帐款
!2^~ar{2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
WuFBt=% account receivable 应收帐款
TdT`V f account receivable report 应收帐款报表
=LKM)d=1 account statement 结单；帐单；会计财务报表
D$*o}*mb account title 帐户名称；会计科目
Yl:[b{Py accountant's report 会计师报告
{cb<9Fii Accountant's Report Rules 会计师报告规则
;r&Z?B$ accounting and auditing procedure 会计与审计程序；会计与核数程序
s9OW. i]zX Accounting Arrangements 《会计安排》
4nQ5zwiV accounting basis 会计基础
M ?AX :0 accounting by Official Receiver 破产管理署署长呈交的帐目
8FZC0j.^DH Accounting Circular 《会计通告》
s@{~8cHgU accounting class 会计类别
^E:-Uy
accounting date 记帐日期；会计结算日期
ByO?qft>u accounting for money 款项核算
57 Bx- Accounting Officer 会计主任
;R
Jv7@ accounting period 会计报告期；会计期
k7;i^$@c accounting policy 会计政策；会计方针
/wl] kGF accounting practice 会计惯例
U_ j[<.aN) accounting principle 会计准则
!pk IaCxs accounting record 会计记录
S^|U" accounting report 会计报告
z
Tz_"N I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}/,Rp/+7] Accounting Society of China 中国会计学会
R!lug;u# accounting statement 会计报表
jzGK(%sw" accounting system 会计制度；会计系统
xI~A Z:m accounting transaction 会计事项；帐务交易
}P-C-L{yE( accounting treatment 会计处理
W&&|T;P<J accounting year 会计年度
8lGM>(:o accretion 增值；添加
,<)D3K< accrual 应计项目；应累算数目
L F } d accrual basis 应计制；权责发生制
TA2ETvz^ accrual basis accounting 应计制会计；权责发生制会计
ZS;V?]\( accrue 应累算；应计
q-ko)] accrued benefit 应累算利益
odC"#Rb accrued charges 应计费用
Xo] 2iQy accrued cumulative preference share dividend 应累算的累积优先股股息
<l Wj-+m accrued expenses 应累算费用
&1?6Q_p6c accrued interest payable 应付利息；应计未付利息
s=F[.X9lp accrued interest receivable 应收利息；应计未收利息
YD;d* E%t accrued right 累算权益
X1o^MMpz(F accruing profit 应累算的利润
4>LaA7)v accumulated fiscal reserve 累积财政储备
q=D8 Nz accumulated profit 累积利润；滚存溢利
&;)B
qqXc accumulated reserve 累积储备
'GX x|. accumulation of surplus income 累积收益盈余
zy nX9t acquired assets 既得资产
`j 9\]50Z> acquisition 收购；购置；取得
Xt$P!~Lu acquisition cost 购置成本
rpDBKo acquisition expenses 购置费用
8iOHav4 acquisition of 100% interest 收购全部股权
u' Q82l&Y acquisition of control 取得控制权
gx',K1T acquisition of fixed assets 购置固定资产
TI/RJF b acquisition of shell “买壳”
8q9ATB-^> acquisition price 收购价
HGh
-rEh act of God 天灾
H{,1-&>| acting partner 执事合伙人
"DfjUk active market 买卖活跃的市场；交投畅旺的市场；旺市
(V\N1T,f active partner 积极参与的合伙人
ir>h3Zk active trading 交投活跃
II| ;_j actual circulation 实际流通
HLG5SS7 actual cost 实际成本
\w>Rmf'| actual expenditure 实际开支；实际支出
1K< } actual income 实际入息；实际收入；实际收益
Ui" {0% actual market 现货市场
_q4O2F x0 actual price 现货价；实际价格
jZPGUoRLg actual profit 实际利润
5pe)CjE: actual quotation 实盘；实际价位；实际报价
WZPj?ou`G actual year basis 按实际年度计算
cs.t#C actuals 实货
O-K*->5S actuarial investigation 精算调查
qsbV)c actuarial principle 精算原则
PREGQ0 actuarial report 精算师报告
dE_"|,: Actuarial Society of Hong Kong 香港精算学会
)h&@}#A09 actuarial valuation 精算师估值
doHE]gC2Uz actuary 精算师
qe&B$3D| ad referendum agreement 暂定协议；有待覆核的协定
_*%K!%}l= ad valorem duty 从价税；按值征税
6$=>c k P ad valorem duty system 从价税制
JGTsVa2 ad valorem fee 从价费
SA&(%f1d ad valorem tariff 从价关税
naH(lz |v additional allowance 额外免税额
%.r \P@7/Q additional amount for unexpired risk 未过期风险的额外款额
DB-79U %W additional assessable profit 补加应评税利润
.5o~ ^ additional assessment 补加评税
/|P{t{^WM additional commitment 额外承担
k'H[aYMA additional commitment vote 额外承担拨款
%;v~MC @ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l9="ccM additional dependent parent allowance 供养父母额外免税额
*AQ3RA 8 additional provision 额外拨款
: [328X2 additional stamp duty 附加印花税
".$k OH_ : additional tax 补加税罚款；补加税款
'j,
([ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fpf,gb8[$n adjudged bankrupt 被裁定破产
:Dw_$ adjudicated bankrupt 裁定破产人
LjE3| +pJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
G?=&\fg_: adjudication of bankruptcy 裁定破产；宣告破产
jll: Rh(b adjudication of insolvency 裁定无力偿还债务
zhd1)lgY adjusted actual 经调整的实数；调整后的实数
3*2~#dh= adjusted current assets 经调整的流动资产；调整后的流动资产
:r hB= adjusted figure 经调整的数字；调整后的数额
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tS_/z adjusted liabilities 经调整的负债；调整后的负债
f_[d FKoX adjusted loss 经调整的亏损；调整后的亏损
u/6if9B 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
ZvT,HJ0? adjusted profit 经调整的利润；调整后的利润
![\ P /1p adjusted surplus 经调整的盈余额；调整后的盈余额
%_4#WI adjusted value 经调整的价值；调整后的价值
kk6
!krZ adjustment 调整；修订；理算〔保险〕
tP*K t'4W adjustment centre 调剂中心
8>#ZU]cG adjustment lag 调整过程的时间差距；调整时差
G dNhEv adjustment mechanism 调整机制
OUF%DMl4 adjustment of loss 亏损调整
gj
@9(dk% adjustment process 调整过程；调整程序
cnQ2/ZZp~ adjustment range 调整幅度
3~Fag1Hp administered exchange rate 受管制汇率
SJa>!]U'xI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P-gj SE|yh administration expenses 行政费用
.BBJhXtrdu administration fee 手续费；行政费
q ve'Gm) administration in bankruptcy 破产管理
N<a %l J administration order 遗产管理令
K -#d1 +P+ administrator 管理人；遗产管理人
/KF@Un_Ow administrator of the estate 遗产管理人
BlU&=;#r5> admission of debt 债项承认书
e1h7~ j admission of proof 接纳债权证明
!Md6Lh%-w advance 放贷款项；垫付款项；预支款项；预付款项
}EkL[H! advance account 暂支帐目；预付款帐户
W}TP(~x'N advance compensation 预付补偿金
(?R!y - advance from shareholder 股东垫款
Uoe; =P@ advance pending reimbursement 预支以待日后付还
*->*p35 advanced economy 先进经济体系
mHW%:a\L advancement 预付；预付财产
Gt*K:KT=L advances warrant 垫款令
0Atha>w^o~ advancing 贷出
gveJ1P adverse balance 逆差
z{\tn.67 adverse exchange 逆汇
`14@dk
advertisement addressed to shareholders 在报章刊登的致股东通告
} BI6dZ~2A advice for collection 托收通知书
m!w|~ Rk advice of drawing 提款通知书；汇票通知书
' *a}*(0OA advice of payment 付款通知
W-#DEU 7_ Advisory Committee [Securities and Futures Commission]
wzju)q S 谘询委员会〔证券及期货事务监察委员会〕
XF)N_}X^ Advisory Committee on Diversification 经济多元化谘询委员会
1~K'r& affidavit 誓章；遗产申报誓章
B t}90# affidavit of no receipt 述明无收款的誓章
cpP}NJb0;% affiliate 联号；联营公司；附属公司
~ E6e ~ affiliated company 附属公司；联号；联营公司
y.D+M$f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gs3(B/";c affordability 负担能力
z=U+FHdh/- African Development Bank [AfDB] 非洲开发银行
hIV]ZYbH after-acquired property 事后取得的财产
6JZ>&HA after-hours dealing 市后交易
E9j<+Ik after-tax profit 税后盈利；税后利润；税后溢利
-_5Dk'R#` agency agreement 代理协议
ZM - P agency expenses 代理机构的开支
Gkem _Z agency fee 代理费
T%6JVFD Agency Law 《代理法》
"X2'k@s` agent 代理人；承销人
kOD=H-vSi agent of company 公司代理人
a<\n$E#q agent's fee 代理人费；经纪费
D|)_c1g aggregate 总计；总数；总体数字
lCp6Uk E aggregate amount 总款额；总额
C/Z#NP~ * aggregate assets and liabilities 总体资产与负债
\UZGXk aggregate at constant price 按固定价格计算的总体数字
99ZWB aggregate demand 总需求
:qb U@)p* aggregate gross position 总持仓量
N6-7RoA+ aggregate limit 总限额
sU&v
B:]~ aggregate of salaries tax 合计薪俸税
DoQ^caa@ aggregate performance 总体表现；总体业绩
):>?N`{V aggregate supply 总体供应
c:0n/ DC aggregate surplus 总盈余
*izCXfW7 aggregate total 整体总额
Xzg >/w
8J aggregate value 总值；合计价值
vkhPE(f aggregated basis 合计基准
Pa Q lQ# aggregated net chargeable income 合计应课税入息实额
grgs r_)[ aggregation 合并计算；合计；总和
^SG>VfgC aggregation of incomes of husband and wife 夫妇入息合并计算
0~RD@>] aggregation of property 财产的总和
"% D"h agio 差价；贴水
\&kj#)JYA 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》
M K W ~rrR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WFahb3kx 《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》
yXDjM2oR/2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*|W](id7e 《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》
wMR,r@} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\h#aPG<yo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W7uX agreement for a settlement 授产协议
5U7,,oyh agreement for assignment 转让协议
: stHc,
agreement for sale 售卖协议；买卖协议
.W ~ XX agreement for sale and purchase 买卖协议
K
|=o - agreement for the payment of interest 支付利息协议
z* jaA;# agreement for the repayment of money 还款协议
|}:}14ty agreement of reinsurance 再保险协议
) u{ ]rb[ Agricultural Bank of China 中国农业银行
|=YK2}; air passenger departure tax 飞机乘客离境税
vi^ YtA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_";w*lg} airport tax 机场税
rrRv 7J&Q alcohol duty 酒精税
5?` 4qSU z alienation 让与；让渡；转让
V?
tH/P alimony 生活费；赡养费
LJ@(jO{z All Ordinaries Index [AOI] 所有普通股指数
+`Q]p " G all risks 全险；综合险
"Tser*i ) All Sales Record for Stock Market 《股票市场成交报告》
2@Yu: |d4U Allied Capital Resources Limited 新联财务有限公司
>v@3]a
i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
eE VB allocation letter 拨款信件
'9WTz(0? allocation of fund 分配款项；预留款项
Yl&[ _
l allocation of profit 利润分配；溢利分配
d"?"(Q_8 n allocation warrant 拨款令
m85Z cyW1T allotment 分配；配股
O-V] I0 allotment notice 股份配售通知；配股通知
Yh1nXkA!V allotment of shares 股份分配
59 g//;35@ allowable 可获宽免；免税的
S`5bcxI_ allowable business loss 可扣除的营业亏损
0;><@{' allowable expenses 可扣税的支出
?sdSi-- allowance 免税额；津贴；备抵；准备金
lq_ UCCnv5 allowance for debts 债项的免税额
9;6)b 0=$ allowance for depreciation by wear and tear 耗损折旧免税额
<bhGpLh-E allowance for funeral expenses 殡殓费的免税额
%/e'6g< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
SS%Bde&<{ allowance for repairs and outgoings 修葺及支出方面的免税额
Xn=yC Pi allowance to debtor 给债务人的津贴
Q?1.GuF alteration of capital 资本更改
kJuG haO alternate trustee 候补受托人
T. I'c6| amalgamation 合并
7Ji'7$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
${z #{c1 ambit of charges 征税范围；收费范围
;yN Y/ amended valuation 经修订的估值
[6RODp3') American Commodities Exchange 美国商品交易所
iYT?6Y|+ American Express Bank Limited 美国运通银行
i @rUZYF American Stock Exchange 美国证券交易所
-j<E_!t amortization 摊销
FNraof @Oy amount due from banks 存放银行同业的款项
[n/ c7Pe amount due from banks abroad 存放海外银行同业的款项
f9#srIx+ amount due from holding companies 控股公司欠款
n.9k5r@ amount due from local banks 存放本港银行同业的款项
>2>/
q? amount due to banks 银行同业的存款
i9Bh<j>:J amount due to banks abroad 海外银行同业的存款
sS{Co8EJn amount due to holding companies 控股公司存款
B <BS^wa U amount due to local banks 本港银行同业的存款
2Cy,#X%j> amount due to outport banks 外埠银行同业的存款
6X A(<1P amount for note issue 发行纸币的款额
$t& o(]m amount of bond 担保契据的款额
xF3FY0U[ amount of consideration 代价款额
d:>^]5cE& amount of contribution 供款数额
~v\
W [ amount of indebtedness 负债款额
+2:HgW amount of principal of the loan 贷款本金额
rZ(#t{]=! amount of rates chargeable 应征差饷数额
_/Ve~(
" amount of share capital 股本额
6e \?%,H amount of sums assured 承保款额
f@!9~s amount of variation 变动幅度
%-fXa2 amount of vote 拨款数额
Z > g&%3j amount payable 应付款额
tH0x| amount receivable 应收款额
mgH~GK f^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,OwTi:yDr analysis 分析
a Tm R~k ancillary risk 附属风险
{Lv"wec*x annual account 周年帐目；周年帐目报表；年度决算；年结
AEj%8jh annual accounting date 年结日期
nl(GoX$vRQ annual allowance 每年免税额；年积金；年度津贴；年津
:D3:`P>, c annual balance 年度余额
4|%Y09"lv annual disposable income 每年可动用收入
MkG Q annual estimates 周年预算
9xJtDdy-O annual fee 年费
1O0) +9T82 annual general meeting 周年大会
7 wW x 8 annual growth rate 年增率；每年增长率
1(T2:N(M-A annual long-term supplement 长期个案每年补助金
w2b( ,w annual pensionable emolument 可供计算退休金的年薪
0s//&'*Q annual report 年报
-a| b.p Annual Report on the Consumer Price Index 《消费物价指数年报》
\6 J Y#% annual return 周年报表；周年申报表；每年报税表格
onmkg}&_ Annual Return Rules 《周年报表规则》
~kV>nx2 annual review of consumer prices 每年消费物价回顾
$A 5O> annual roll-forward basis 逐年延展方式
R* cef annual salary 年薪
+<@1)qZ(E annual statement 年度报表；年度决算表
oVP,a r0G 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
32 j){[PL3 annuitant 年金受益人
g2?W@/pa annuity 年金
8VU(+%X annuity contract 年金合约
Q~f]?a` annuity on human life 人寿年金
T; [T` antecedent debt 先前的债项
1jKj' 7/K ante-dated cheque 倒填日期支票
( -q0!]E anticipated expenditure 预期开支
zobFUFx anticipated net profit 预期纯利
]QY-L O( anticipated revenue 预期收入
}+`,AC`RM anti-inflation measure 反通货膨胀措施
yMkR)HY anti-inflationary stance 反通货膨胀立场
gGCr~ .5 apparent deficit 表面赤字
KRd'!bG=1 apparent financial solvency 表面偿债能力
h*<`ct xL apparent partner 表面合伙人
]==7P;_- application for personal assessment 个人入息课税申请书
yRQ1Szbjli application of fund 资金应用
6IK> v*< application to release as liquidator and to destruct the books of accounts and documents
LdiNXyyzet 申请免除清盘人职务及毁灭帐簿与文件
>_ ]Ov:5 appointed actuary 委任精算师
s+ *LVfau appointed auditor 委任核数师；委任审计师
;mD!8<~z. appointed trustee 委任的受托人
[-W~ o.` appointer 委任人
B/Q>i'e apportioned pro rata 按比例分摊
'Q]Wk75 apportionment 分配；分摊
O:, Gmft + Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?G9DSk?6%Z apportionment formula 分摊方程式
*b{Hj'H aH apportionment of estate duty 遗产税的分摊
/'VuMMJ2 appraisal 估价；评估
1bw$$QXC_ appreciable growth 可观增长
Y*lc ~X appreciable impact 显着影响
RJ 4=AA| appreciable increase 可观增长
A$\/D2S7! appreciation 增值；升值
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:ub]1I= appreciation against other currencies 相对其他货币升值
1=>b\"P#E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
DN*M-o9 appropriation 拨款；拨用；拨付
VJ&-Z | appropriation account 拨款帐目
9.~ _swkv Appropriation Bill 拨款法案
]CU)#X<J appropriation-in-aid system 补助拨款办法
[zP}G ?( approved assets 核准资产
k&K'FaM! approved basket stock 认可一篮子证券
{<Y!'WL{ approved budget 核准预算
r4 5}o approved charitable donation 认可慈善捐款
!p36OEx approved charitable institution 认可慈善机构
X H!n{Of approved currency 核准货币；认可货币
d{WOO)j approved estimates 核准预算
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3h o'\Ysu/ approved overseas insurer 核准海外保险人
+ Swl$ab approved overseas trust company 核准海外信托公司
J1M9) , approved pooled investment fund 核准汇集投资基金
9}K
K]m6u} approved provident fund scheme 认可公积金计划
h3\(660>$ approved provision 核准拨款
p@DVy2,EY approved redeemable share 核准可赎回股份
y^X]q[-? approved regional stock 认可地区性证券
8c%N+E] approved retirement scheme 认可退休金计划
\G/ZA) t approved subordinated loan 核准附属贷款
A2PeI"y arbitrage 套戥；套汇；套利
;u' ;$0 arbitrageur 套戥者；套汇者
z+0#H39 & arbitrary amount 临时款项
s"tH?m
)6 arrangement 措施；安排；协定
S?'L%%Vo arrears 欠款
1v|0 &{lB arrears of pay 欠付薪酬
$Mx?Y9! arrears of revenue 逾期未收税款；逾期未收的帐项
r|bGn#^ articles of association 组织章程；组织细则；组织章程细则
#{)mr [c| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-0CL#RzKR ascertainment of profit 确定利润
IY}GU 2# "Asia Clear" “亚洲结算系统”
%6 V=G5+W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,( hP /< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b'/:e#F Asian Development Fund [ADF] 亚洲发展基金
JAwE u79sh Asian dollar bond 亚洲美元债券
`i ~J0#P Asian dollar market 亚洲美元市场
fgo3Gy*# Asian dollar rate 亚洲美元利率
CRzLyiRvU& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7D8 pb0`;J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VqOTrB1w/ asked price 沽盘；喊价；索价；卖方报价
.v= n-k7 assessable income 应评税入息
ZWB3R assessable loss 应评税亏损
8_rd1:t5 assessable profit 应评税利润
jW| ,5,43 assessable value 应评税值
?^8.Sa{ assessed profit 估定利润
0+_;6 assessed value 经评估价值
{FC<vx{42 assessment 评税；评定；估价；评税单
_39VL assessment number 评税编号；估价编号
F
Zt;D assessment of additional tax 补加税评税
&MrG ,/ assessment of performance 业绩评估；实绩评价
#aP;a-Q|k Assessor 评税主任
#7J3,EV asset price bubbles 资产价格泡沫
0o.h{BN asset-backed securities 具资产保证的证券
_|{pO7x]oG assets accretion 资产增值
!D
'A assets and liabilities 资产与负债
S->S p assets betterment statement 资产递增表；资产改进表
5VN~?# K assets lending 实物放款；有抵押贷款
NfCo)C -t assets of the company passing on the death 死者去世时转移的公司资产
O]25 {L assets pledged as security for liabilities 用作负债抵押的资产
I|/|\ assets portfolio 资产投资组合
eNFA.*p< assets price 资产价格
85FzIX-F % assets quality 资产质素
^(qR({cX assets realization 资产变现
B SEP*#s assets refinancing arrangement 资产再集资安排
Bq,Pk5b assets securitization 资产证券化
pqbKPpG assets situated outside Hong Kong 在香港以外地方的资产
D/2 ;b;- assets stripping 削减资产；拆卖资产
u<+RA assets value 资产值
MLDAr d vK assignee 承让人
Zc9S[ivq assignment 转让；转让书；转让契
e Q#"-i assignment of interest 权益转让
LXc;`] assignment of letters patent and trade mark 专利证书及商标转让
_ UF'Cf+Y assignment of property 物业转让；物业转让书
kRiZ6 mn assignment right 转让权
Ao9|t;i assignor 转让人
.MxMBrM associate 有联系的人；有关连人士；相联者；合伙人；联系人
7: C2xC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;Q lb].td associate member 附属会员
) d=&X|S> associated body corporate 相联法人团体
C*Y0GfW= associated company 相联公司；联属公司
_oU~ S$ hO associated corporation 相联法团
t..@69 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HhTD/ 公认会计师公会〔英国〕
_ [hVGCSB Association of Futures Exchange Brokers 香港期货经纪协会
s*kSl:T @O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
aQ1n1OBr association of underwriters 承保人组织
\AD|;tA\vE assumption of control 接管
(rf8"T!" assurance 担保；保险；转易；转易书
<$ nMqUu0 assurance of interest 权益的转易
Wb{8WPS at 19XX price 按一九ＸＸ年价格计算
** n109R at a discount 按赔价计算；按贴水价格计算；打折扣
Q>/[*( .Wd at a premium 按溢价计算；按升水价格计算
%Bk PkQA at call 通知付款；按通知
?=M g "QU at constant market price 按固定市价计算
M[=sQnnSFW at constant price 按固定价格计算
G^\.xk] at cost 按成本计算
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XK#Z2 at current market price 按当时市价计算；按现时市价计算
pA5X<)~
at current price 按当时价格计算；按现时价格计算
jpfFJon)w at factor cost 按要素成本计算；按生产要素成本计算
8{-bG8L> 5 at money-of-the-day price 按付款当日价格计算
B o[aiT at or better 按指定或较佳价位〔买卖指令〕
G4f%=Z at par 按面值计算；平价
`]l[p+DO at sight 见票即付
{/qq *0wa at the close 按收市盘
9q<?xO at the opening 按开市盘
pH.&OW% attestation 见证；见证条款
I9 jzR~T at-the-money option 平价期权
$K~ t'wr attorney 受权人；受托代表人
uo^tND4a;j attornment 新拥有人承认书
!m a'*X attributable profit 可归属利润
]~m2#g% attributable share value 可归属股份价值
Ktf lbI! Auckland Stock Exchange 奥克兰证券交易所
Ni61o?]Nj auction 拍卖
mk? F+gh auctioneer 拍卖商
E njSio0 audit 审计；核数
</ h}2x Audit Commission 审计署
z
Q11dLjs Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.\AbE*lZ# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&qeM YYY audit review 帐目审查
;c>IM] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4p/d>DTiM audited account 审计帐目；经审计的帐目
4ko(bW#jL audited annual account 经审计的周年帐目
=a./HCF audited balance sheet 经审计的资产负债表
-(![xZ1{K auditor 核数师；核数主任；审计师
kM @heFJb. auditor's certificate 核数师证明书；审计师证明书
^WIGd"^ auditor's report 核数师报告；审计师报告
JVNp= ikK Aussie bond 澳元债券
B#x.4~YX austerity budget 紧缩预算
;kF+V* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RD'i(szi? Australia All Ordinaries Index 澳洲所有普通股票指数
O8w|!$Q. Australian Dollar [AUD] 澳元
G9a6 $K)b Australian Options Market 澳大利亚期权市场
{rZ )! Australian Securities Commission 澳洲证券事务监察委员会
JXF@b-c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q>>II|~;J Australian Stock Exchange 澳大利亚证券交易所
X\LiV{c Austrian Schilling [ATS] 奥地利先令
| D,->k authentication 认证；鉴证
i}e OWi authority to purchase 委托购买证；委购书
x-=qlg&EI authorization 认可；核准；授权；授权书
dy2<b+ .. authorization by direction 指示授权
SH M@H93 authorization by instruction 指令授权
$r= tOD4; authorization by warrant 令状授权
/%T d( authorization of unit trust 单位信托的认可
.t|B6n! authorized agent 指定代理人
VpmD1YSn authorized capital 法定资本
G>c:+`KS authorized clerk 出市员
3 n=ftkI authorized dealer 认可交易商
#R3|nL authorized financial institution 认可财务机构
5Qgh \ 4 authorized fund 认可基金
=LMM ]'no, authorized fund house 获授权的基金公司；认可基金公司
97L# 3 L6t authorized institution 认可机构
ygfUy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R8<P}mv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5IiZnG u authorized insurer 获授权保险人；获认可承保人
6.g k6 authorized investment 特准投资项目
dgM@|&9*m authorized person 获授权人
4z> SI\Ss authorized representative 获授权代表
924a1
authorized share capital 法定股本
H)O I&? automated quotation system 自动报价系统
yMbg1+:
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;*XH[>I 自动交易系统〔香港期货交易所有限公司〕
VRa >bS automatic adjustment mechanism 自动调整机制
|jE0H!j automatic adjustment system 自动调整系统
8P3"$ 2q Automatic Clearing House 自动票据交换所
5] yby"Z?} automatic exchange rates accumulation system 自动化汇率累集系统
whvvc 2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I9;,qd%<T automatic teller machine [ATM] 自动柜员机
`E 2HQA@ autopay 自动转帐
Z`Sbq{Kx available assets 可用资产
L4-v' Z; available fiscal reserve 现存财政储备
:LEC[</yvl available profit 可用利润
As-xO~ + Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-yP_S~ \n average 平均；平均数；海损
x C+TO average basic salary 平均基本薪金
i- *ZW: average consumer expenditure 平均消费开支；一般消费开支
%?z8*G]M average cost 平均成本
Ea\Khf]2 average cost of land production 增辟土地平均成本
p;<brwN average daily turnover 平均每日成交额
YPNG9^ Y average daily wage rate 平均每日工资率
IG=# 2 /$ average expenditure pattern 平均开支模式
:J6lJ8w
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% #$K P average net fixed assets 固定资产平均净值
}MXC0Z~si average of relatives 相对价格平均数
A
2Rp average price 平均价格
X(*MHBd average propensity to consume 平均消费倾向；一般消费倾向
wPrqFpf average propensity to save 平均储蓄倾向；一般储蓄倾向
/[RO>Z9 average rate 平均率
#[.aj2 average revenue 平均收入；平均收益
| )M>;q average stock 平均库存；平均存货
o6T'U#7P average yearly rent 平均年租
@J UCXm avoidance of double taxation 避免双重课税
-oR P ZtW avoidance of tax 避税
