A:
FefS]G A share Ａ股；甲类股份
wGpw+O abatement of tax 减税；减扣免税额
m ,]h7 xx ABN AMRO Bank N.V. 荷兰银行
aj]%c_])( above-the-line expenditure 线上项目支出；经常预算支出
P4"EvdV7 above-the-line receipt 线上项目收入；经常预算收入
\xtmd[7lb< ABSA Asia Limited 南非联合亚洲有限公司
{uO2m*JrI absolute change 绝对数值变更
/#4BUfY
f absolute expenditure 实际开支
(B fy
absolute guideline figure 绝对准则数字
C Y8=prC absolute interest 绝对权益
0>?78QL9< absolute order of discharge 绝对破产解除令
V V~Kgy absolute profit margin 绝对利润幅度
P-lE,X
absolute value 实值；绝对值
!P* z= absolutely vested interest 绝对既得权益
Gm LKg >% absorbed cost 已吸收成本；已分摊成本
Z}6H529[ absorption 吸收；分摊；合并
(AgM7H0 absorption rate 吸收率；摊配率；分摊率
/&'rQ`nd ACB Finance Limited 亚洲商业财务有限公司
Y]1b3 9O acceptable form of reciprocity 合理的互惠条件
.zy i' Kj acceptable rate 适当利率；适当汇率
>RT02Ey> acceptance agreement 承兑协议
yu62$ d acceptance for honour 参加承兑
}3mIj<I1; acceptor 承兑人；接受人；受票人
5eSmyj-W acceptor for honour 参加承兑人
uYwJ[1 C accident insurance 意外保险
>sE{c>R% Accident Insurance Association of Hong Kong 香港意外保险公会
jJCd2O] accident insurance scheme 意外保险计划
fDY#&EO: % accident year basis 意外年度基准
zpd Z. accommodation 通融；贷款
\lpR+z aF accommodation bill 通融票据；空头票据
{oN7I' > accommodation party 汇票代发人
cw{[% 7 account balance 帐户余额；帐户结余
as6YjE.Yy account book 帐簿
0 /JusQ account collected in advance 预收款项
_[.3I1kG account current book 往来帐簿
e|ngnkf(G account of after-acquired property 事后取得的财产报告
h"G#} C] account of defaulter 拖欠帐目
ff9D{ $V5 account payable 应付帐款
YT pO4bX account payee only [A/C payee only] 只可转帐；存入收款人帐户
gaw/3@ account receivable 应收帐款
qTL] account receivable report 应收帐款报表
<ibEo98 account statement 结单；帐单；会计财务报表
jDO[u!J6.% account title 帐户名称；会计科目
bR!*z accountant's report 会计师报告
aJ1<X8 Accountant's Report Rules 会计师报告规则
$k|k 5cP8x accounting and auditing procedure 会计与审计程序；会计与核数程序
rOu7r 4 Accounting Arrangements 《会计安排》
{ ?' DZR s accounting basis 会计基础
/"$;3n~ accounting by Official Receiver 破产管理署署长呈交的帐目
F+!K9( `| Accounting Circular 《会计通告》
Ojf.D6nY accounting class 会计类别
?_9A`LC*
accounting date 记帐日期；会计结算日期
SablF2doa accounting for money 款项核算
-%lA=pS{Fq Accounting Officer 会计主任
gzthM8A accounting period 会计报告期；会计期
{W J +6!v accounting policy 会计政策；会计方针
~P85Or accounting practice 会计惯例
x 2\ ,n accounting principle 会计准则
K uz
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V3NQi j( accounting report 会计报告
ljTnxg/?
W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2WRa@;Tj Accounting Society of China 中国会计学会
{]/}3 t accounting statement 会计报表
3%G >TB accounting system 会计制度；会计系统
7Rf${Wv0 accounting transaction 会计事项；帐务交易
"+iPeRF!hU accounting treatment 会计处理
6; g"`l51 accounting year 会计年度
=Vv"\p8 accretion 增值；添加
%o4ZD7@ ' accrual 应计项目；应累算数目
90o G+T4 accrual basis 应计制；权责发生制
>weY_%a accrual basis accounting 应计制会计；权责发生制会计
.|Pq!uLvc accrue 应累算；应计
tO$/|B74Bz accrued benefit 应累算利益
qcSlY&6+ accrued charges 应计费用
}]ak6'|[ accrued cumulative preference share dividend 应累算的累积优先股股息
YQWGv,47\ accrued expenses 应累算费用
`<1o}r 7i accrued interest payable 应付利息；应计未付利息
B 3Y, |* accrued interest receivable 应收利息；应计未收利息
pPSmSWD? accrued right 累算权益
Z6eM~$Y accruing profit 应累算的利润
d7.}=E.L accumulated fiscal reserve 累积财政储备
EIqe|a+ accumulated profit 累积利润；滚存溢利
)a ov]Ns accumulated reserve 累积储备
n
7Ma b accumulation of surplus income 累积收益盈余
gJE m acquired assets 既得资产
]o18oY( acquisition 收购；购置；取得
eM";P/XaX acquisition cost 购置成本
tONX<rA|] acquisition expenses 购置费用
Cku#[ ?G acquisition of 100% interest 收购全部股权
&eL02:[ acquisition of control 取得控制权
j\kT
H acquisition of fixed assets 购置固定资产
i^9 ,. $<1 acquisition of shell “买壳”
(7l'e=J0 acquisition price 收购价
^= f<WKn act of God 天灾
o
gec6u} acting partner 执事合伙人
OIpkXM active market 买卖活跃的市场；交投畅旺的市场；旺市
i ^SuVca active partner 积极参与的合伙人
V\$'3(* active trading 交投活跃
I!FIV^}Z( actual circulation 实际流通
{z~n`ow actual cost 实际成本
!6Sr*a*5 actual expenditure 实际开支；实际支出
5G$N actual income 实际入息；实际收入；实际收益
<$6r1y*G actual market 现货市场
z l?Gd4 actual price 现货价；实际价格
.dA_} actual profit 实际利润
w; [ndZCY7 actual quotation 实盘；实际价位；实际报价
>KPxksFR8 actual year basis 按实际年度计算
`1}WQS actuals 实货
7+_TdDBYs actuarial investigation 精算调查
:G3 PdQb^ actuarial principle 精算原则
uDhe
) actuarial report 精算师报告
-;NGS
)RM Actuarial Society of Hong Kong 香港精算学会
Iw)}YZmn actuarial valuation 精算师估值
oeV. K. actuary 精算师
?4k/V6n@y ad referendum agreement 暂定协议；有待覆核的协定
o#GZ|9IL ad valorem duty 从价税；按值征税
4= 7#= F1 ad valorem duty system 从价税制
4eF qD; ad valorem fee 从价费
O5 2 B ad valorem tariff 从价关税
<{ZDD]UGs0 additional allowance 额外免税额
G kwdBy+ additional amount for unexpired risk 未过期风险的额外款额
l k~VvRq additional assessable profit 补加应评税利润
e}f#dR+( additional assessment 补加评税
Z hqGUb additional commitment 额外承担
^/6LVB * additional commitment vote 额外承担拨款
k^VL{z:EWB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'80mhrEutG additional dependent parent allowance 供养父母额外免税额
]rNM3@bVy additional provision 额外拨款
_HMQx_e0YM additional stamp duty 附加印花税
xDqJsp=]- additional tax 补加税罚款；补加税款
g=#Cc(
q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t=l@(%O 0_ adjudged bankrupt 被裁定破产
V ,+&.A23 adjudicated bankrupt 裁定破产人
PiwMl)E|! adjudication fee 裁定费；评定印花税额手续费；评估契据费
Vs1 H)T% adjudication of bankruptcy 裁定破产；宣告破产
1tZ7%0R\g] adjudication of insolvency 裁定无力偿还债务
Z;ze{Vb adjusted actual 经调整的实数；调整后的实数
B4
k5IS adjusted current assets 经调整的流动资产；调整后的流动资产
e
w%r c.; adjusted figure 经调整的数字；调整后的数额
wI5(`_l{G adjusted liabilities 经调整的负债；调整后的负债
i C)+5L# ' adjusted loss 经调整的亏损；调整后的亏损
b 6%[?k 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
tDC?St1 adjusted profit 经调整的利润；调整后的利润
9q/k,g adjusted surplus 经调整的盈余额；调整后的盈余额
tZXq <k9 adjusted value 经调整的价值；调整后的价值
wiFA 3_\G adjustment 调整；修订；理算〔保险〕
O#_\@f #[ adjustment centre 调剂中心
po! [Nd&" adjustment lag 调整过程的时间差距；调整时差
5)c B\N1u adjustment mechanism 调整机制
}j)][{i*x adjustment of loss 亏损调整
i,h)V Cc adjustment process 调整过程；调整程序
BT^Im=A adjustment range 调整幅度
.DR*MQI9 administered exchange rate 受管制汇率
lRA NXM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
< @S'vcO administration expenses 行政费用
H'"=C&D~ administration fee 手续费；行政费
SpO%nZ";g8 administration in bankruptcy 破产管理
pP-L{bT administration order 遗产管理令
og?L 9 administrator 管理人；遗产管理人
]>/oo =E administrator of the estate 遗产管理人
1rIL[(r4 admission of debt 债项承认书
swz)gh -* admission of proof 接纳债权证明
F05]6 NVv advance 放贷款项；垫付款项；预支款项；预付款项
&c^tJ-s advance account 暂支帐目；预付款帐户
V. e30u5 advance compensation 预付补偿金
r0Zj'F_e advance from shareholder 股东垫款
:bq$ { advance pending reimbursement 预支以待日后付还
/[qLf:rGI advanced economy 先进经济体系
W5uC5C*,l advancement 预付；预付财产
-]Ny-[P advances warrant 垫款令
e +Ikw1y"f advancing 贷出
7 \AoMk}
adverse balance 逆差
j.yh>"de adverse exchange 逆汇
mwMc AUD]2 advertisement addressed to shareholders 在报章刊登的致股东通告
Z817f ]l advice for collection 托收通知书
y&A&d- advice of drawing 提款通知书；汇票通知书
sB*!Nf^y advice of payment 付款通知
mKLWz1GZ Advisory Committee [Securities and Futures Commission]
rA|&G' 谘询委员会〔证券及期货事务监察委员会〕
7*kTu 0m Advisory Committee on Diversification 经济多元化谘询委员会
U
UhlKV|5 affidavit 誓章；遗产申报誓章
FMtg7+Q|> affidavit of no receipt 述明无收款的誓章
BZa`:ah~x affiliate 联号；联营公司；附属公司
L0R$T=~%) affiliated company 附属公司；联号；联营公司
x21XzGLY|} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q8)w Al affordability 负担能力
@d n& M9Z African Development Bank [AfDB] 非洲开发银行
Byh !Snoe after-acquired property 事后取得的财产
gSHN,8.
` after-hours dealing 市后交易
e**5_L after-tax profit 税后盈利；税后利润；税后溢利
(~NR."s; agency agreement 代理协议
p@?u d% agency expenses 代理机构的开支
oT!i}TW?o agency fee 代理费
kZ0z]Y Agency Law 《代理法》
!iL 6 / agent 代理人；承销人
YB_fy8Tfx agent of company 公司代理人
d t Br#Te agent's fee 代理人费；经纪费
\D-X
_.v aggregate 总计；总数；总体数字
Rw<O%i5/d aggregate amount 总款额；总额
qN^]`M[ BY aggregate assets and liabilities 总体资产与负债
09= w aggregate at constant price 按固定价格计算的总体数字
.dn#TtQv aggregate demand 总需求
E_0i9 aggregate gross position 总持仓量
/A-VT aggregate limit 总限额
YlXqj\a aggregate of salaries tax 合计薪俸税
vCn~- Q aggregate performance 总体表现；总体业绩
FzF#V=9lP aggregate supply 总体供应
KuF>2KX~Y aggregate surplus 总盈余
a{Y8 hR aggregate total 整体总额
Z?qc4Cg aggregate value 总值；合计价值
wauM|/KG aggregated basis 合计基准
@W=: r/ aggregated net chargeable income 合计应课税入息实额
i&-g aggregation 合并计算；合计；总和
xiVbVr#[ aggregation of incomes of husband and wife 夫妇入息合并计算
'8LHX6FXK aggregation of property 财产的总和
\1e WI agio 差价；贴水
9R: ?vk4 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》
3x=NSe|f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
` j'gt& 《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》
Icx)+Mq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g(R!M0hdF 《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》
16"L;r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
aN';_tGvK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X vZ5Q agreement for a settlement 授产协议
!N/?b^y agreement for assignment 转让协议
FX+^S? x. agreement for sale 售卖协议；买卖协议
a
fB?js6 agreement for sale and purchase 买卖协议
b~?3HY:t~K agreement for the payment of interest 支付利息协议
<U}25AR agreement for the repayment of money 还款协议
6-\C?w
A agreement of reinsurance 再保险协议
;(s.G-9S Agricultural Bank of China 中国农业银行
b{,vZhP- air passenger departure tax 飞机乘客离境税
3V/f-l] X/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
RPkOtRKL=w airport tax 机场税
7H. HiyppW alcohol duty 酒精税
YVO~0bX: alienation 让与；让渡；转让
9abn6S(XpJ alimony 生活费；赡养费
CYNpbv All Ordinaries Index [AOI] 所有普通股指数
$KmE9S e6, all risks 全险；综合险
G 'CYvV All Sales Record for Stock Market 《股票市场成交报告》
[ZETyM` Allied Capital Resources Limited 新联财务有限公司
Yt;@ @xe& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[[Usrbf allocation letter 拨款信件
^ |>) H allocation of fund 分配款项；预留款项
a T=V/Xh}d allocation of profit 利润分配；溢利分配
X6oY-4O allocation warrant 拨款令
xKoNo^ FF allotment 分配；配股
w*AXD!} allotment notice 股份配售通知；配股通知
w&}UgtEm allotment of shares 股份分配
tHo/Vly6Z allowable 可获宽免；免税的
cx4'rK. allowable business loss 可扣除的营业亏损
3M{b:|3/q allowable expenses 可扣税的支出
_1?Fy u&<5 allowance 免税额；津贴；备抵；准备金
jqy?Od ) allowance for debts 债项的免税额
"#`c\JuR ] allowance for depreciation by wear and tear 耗损折旧免税额
nb|"dK| allowance for funeral expenses 殡殓费的免税额
z|G 39 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1;9 %L@ allowance for repairs and outgoings 修葺及支出方面的免税额
+isaqfy/ allowance to debtor 给债务人的津贴
qzu%Pp6If alteration of capital 资本更改
?[q.1O alternate trustee 候补受托人
mQt?d?6 amalgamation 合并
XcQ' ( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0N3S@l#,\A ambit of charges 征税范围；收费范围
Q"H1(kG| amended valuation 经修订的估值
Dz&<6#L< American Commodities Exchange 美国商品交易所
LL =nMoS American Express Bank Limited 美国运通银行
\J^|H@;(@ American Stock Exchange 美国证券交易所
6b#J!:? amortization 摊销
ZBfB4<M9xS amount due from banks 存放银行同业的款项
# FV `*G
amount due from banks abroad 存放海外银行同业的款项
zf^F.wW amount due from holding companies 控股公司欠款
Yim` 3>#t amount due from local banks 存放本港银行同业的款项
'^.}5be& amount due to banks 银行同业的存款
+0O^!o amount due to banks abroad 海外银行同业的存款
@g'SH:} amount due to holding companies 控股公司存款
cc$+"7/J^c amount due to local banks 本港银行同业的存款
SwPc<Z?P amount due to outport banks 外埠银行同业的存款
a"0'cgB} amount for note issue 发行纸币的款额
IK^ jz x amount of bond 担保契据的款额
(1b%);L7 amount of consideration 代价款额
zos#B30 amount of contribution 供款数额
,b8q$ R~\ amount of indebtedness 负债款额
2*1s(Jro amount of principal of the loan 贷款本金额
ZX!u\O|w amount of rates chargeable 应征差饷数额
.EUOKPK4W amount of share capital 股本额
>T<"fEBI amount of sums assured 承保款额
Qf]ACN amount of variation 变动幅度
qjp<_aw amount of vote 拨款数额
Px))O&w{ amount payable 应付款额
P9D'L{yS/x amount receivable 应收款额
nY <hfqof Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W:16qbK analysis 分析
8" g.Z* ancillary risk 附属风险
=j1r w annual account 周年帐目；周年帐目报表；年度决算；年结
O Vm
$ annual accounting date 年结日期
,fwN_+5 annual allowance 每年免税额；年积金；年度津贴；年津
pB;p\9A*q annual balance 年度余额
T9+ ?A
l annual disposable income 每年可动用收入
3q.O^`y FU annual estimates 周年预算
nn_j"Nu annual fee 年费
Y@Kp'+t(! annual general meeting 周年大会
^KJIT3J(# annual growth rate 年增率；每年增长率
6"W~%FSJX annual long-term supplement 长期个案每年补助金
Y?z@)cL annual pensionable emolument 可供计算退休金的年薪
81|Xg5g)b annual report 年报
)5j%." Annual Report on the Consumer Price Index 《消费物价指数年报》
\5_7!. annual return 周年报表；周年申报表；每年报税表格
$ Q|t^ ( Annual Return Rules 《周年报表规则》
4yH=dl4=44 annual review of consumer prices 每年消费物价回顾
b!ZXQn3 X< annual roll-forward basis 逐年延展方式
Kj_hCSvf3e annual salary 年薪
##!) }i annual statement 年度报表；年度决算表
+BRmqJ3 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
XY8s \DK annuitant 年金受益人
TK;*:K8oe annuity 年金
!#n lWX :~ annuity contract 年金合约
%Y` @>P' annuity on human life 人寿年金
451r!U1Z antecedent debt 先前的债项
qF(F<$B ante-dated cheque 倒填日期支票
i(JBBE" anticipated expenditure 预期开支
Ogf myYMtc anticipated net profit 预期纯利
d\dt}&S 5 anticipated revenue 预期收入
EIwTx:{F anti-inflation measure 反通货膨胀措施
} 06
anti-inflationary stance 反通货膨胀立场
)dJaF#6j apparent deficit 表面赤字
DLkNL?a apparent financial solvency 表面偿债能力
9psX"*s apparent partner 表面合伙人
ubIGs| p2c application for personal assessment 个人入息课税申请书
/}Y>_8 7 application of fund 资金应用
jl=<Q.Mm7 application to release as liquidator and to destruct the books of accounts and documents
8Z!+1b 申请免除清盘人职务及毁灭帐簿与文件
$LZf&q:\]* appointed actuary 委任精算师
PY.c$)a z> appointed auditor 委任核数师；委任审计师
DEaO= p| appointed trustee 委任的受托人
0}c *u) , appointer 委任人
Z^>[{|lIA apportioned pro rata 按比例分摊
=/" Of apportionment 分配；分摊
d^IOB|6Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
WJZW5
Xt apportionment formula 分摊方程式
hq/\'Z&!+P apportionment of estate duty 遗产税的分摊
F9ry?g=h appraisal 估价；评估
8h~v%aZ1 appreciable growth 可观增长
[SgP1>M appreciable impact 显着影响
Ix%h /=I appreciable increase 可观增长
{>G\3|^D appreciation 增值；升值
G. O0*E2V appreciation against other currencies 相对其他货币升值
rB|D^@mG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rB}UFS) appreciation tax 增值税
tq?lF$mM: appropriation 拨款；拨用；拨付
3Qe:d_ appropriation account 拨款帐目
*L/ _ v Appropriation Bill 拨款法案
dZR z 'd appropriation-in-aid system 补助拨款办法
t(CdoE,6 approved assets 核准资产
'Ol}nmJ'n approved basket stock 认可一篮子证券
er^z :1' approved budget 核准预算
Xd66"k\b+ approved charitable donation 认可慈善捐款
tuK"}HepB approved charitable institution 认可慈善机构
7C ABM approved currency 核准货币；认可货币
/H@k;o approved estimates 核准预算
&Hc8u ,| approved estimates of expenditure 核准开支预算
OibW8A4Z1 approved overseas insurer 核准海外保险人
FqQm * k_ approved overseas trust company 核准海外信托公司
QR'"Zw&q5/ approved pooled investment fund 核准汇集投资基金
A7
.[OC approved provident fund scheme 认可公积金计划
AShJt xxa approved provision 核准拨款
rOB-2@- approved redeemable share 核准可赎回股份
} ?#<)|_5 approved regional stock 认可地区性证券
' G -]> approved retirement scheme 认可退休金计划
{LY$ approved subordinated loan 核准附属贷款
&6PZX0M arbitrage 套戥；套汇；套利
${KDGJ,^ arbitrageur 套戥者；套汇者
,y3o ,gl arbitrary amount 临时款项
4*l ShkL arrangement 措施；安排；协定
4kNf4l9Y arrears 欠款
+XJj:%yt arrears of pay 欠付薪酬
,$mnD@) arrears of revenue 逾期未收税款；逾期未收的帐项
p(%7|' articles of association 组织章程；组织细则；组织章程细则
P`5@$1CJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A(W%G|+ ascertainment of profit 确定利润
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5m{}@g "Asia Clear" “亚洲结算系统”
;) 5d
wq Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j.sxyW?3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n%3rv?m7 Asian Development Fund [ADF] 亚洲发展基金
W cPDPu ~/ Asian dollar bond 亚洲美元债券
gT'c`3Gkz Asian dollar market 亚洲美元市场
5Qo\0YH Asian dollar rate 亚洲美元利率
X(?.*m@+TB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l n'7kg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0lF[N.!\9 asked price 沽盘；喊价；索价；卖方报价
CwTx7
^qa assessable income 应评税入息
qWHH%
L; assessable loss 应评税亏损
j@v*q\X& assessable profit 应评税利润
x$J1%K* assessable value 应评税值
:f ybH)* assessed profit 估定利润
X7?p$!M6;B assessed value 经评估价值
_jR%o1Y} assessment 评税；评定；估价；评税单
a:Y6yg%1> assessment number 评税编号；估价编号
J i :2P* assessment of additional tax 补加税评税
"'4 R _R assessment of performance 业绩评估；实绩评价
U voX\ Assessor 评税主任
dZIAotHN: asset price bubbles 资产价格泡沫
5 C ueD] asset-backed securities 具资产保证的证券
JaX T
B"e assets accretion 资产增值
Q$G a.fI assets and liabilities 资产与负债
@R_a'v- assets betterment statement 资产递增表；资产改进表
D*o_IrG_( assets lending 实物放款；有抵押贷款
nk> assets of the company passing on the death 死者去世时转移的公司资产
YxlV2hcX; assets pledged as security for liabilities 用作负债抵押的资产
,u#uk7V assets portfolio 资产投资组合
5:Pp62 assets price 资产价格
8E&} +DR? assets quality 资产质素
=zDU !< U assets realization 资产变现
#25Z,UU assets refinancing arrangement 资产再集资安排
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T#x assets securitization 资产证券化
T(MS,AyD] assets situated outside Hong Kong 在香港以外地方的资产
Jor >YB`X assets stripping 削减资产；拆卖资产
P(_D%0xKm assets value 资产值
TUIj-HSe assignee 承让人
8 1eDN6
M\ assignment 转让；转让书；转让契
0Jm6 r4s? assignment of interest 权益转让
8V >j-C assignment of letters patent and trade mark 专利证书及商标转让
U[*VNJSp assignment of property 物业转让；物业转让书
AV Gu* assignment right 转让权
K:Wxx " assignor 转让人
<|c n Qj* associate 有联系的人；有关连人士；相联者；合伙人；联系人
#:s*)(Qn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U s86.@| associate member 附属会员
n .ZLR=P4 associated body corporate 相联法人团体
PUV)w\!&is associated company 相联公司；联属公司
u =z$**M^ associated corporation 相联法团
NZ djS9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y ( x_bJ 公认会计师公会〔英国〕
KtchK pv Association of Futures Exchange Brokers 香港期货经纪协会
B w;sg; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
CL.JalR`b association of underwriters 承保人组织
z8_m<uewz assumption of control 接管
7Ab&C&3 assurance 担保；保险；转易；转易书
0vuL(W8) assurance of interest 权益的转易
XAwo ~E at 19XX price 按一九ＸＸ年价格计算
HS XS%v/Y at a discount 按赔价计算；按贴水价格计算；打折扣
Q1 jU{ at a premium 按溢价计算；按升水价格计算
b6: A-jb*I at call 通知付款；按通知
!O6e,l at constant market price 按固定市价计算
P?p>'avP at constant price 按固定价格计算
:K>v
F`SM at cost 按成本计算
rl4B(NZi} at current market price 按当时市价计算；按现时市价计算
3 XF.$=@ at current price 按当时价格计算；按现时价格计算
1j0OV9 -| at factor cost 按要素成本计算；按生产要素成本计算
y=g9 wO at money-of-the-day price 按付款当日价格计算
>J[Bf9)> at or better 按指定或较佳价位〔买卖指令〕
"[2CV!_ at par 按面值计算；平价
{ *,~,iq at sight 见票即付
|z\5Ik!fF] at the close 按收市盘
ZUP \)[~ at the opening 按开市盘
UhN16|x attestation 见证；见证条款
KY34Sc at-the-money option 平价期权
' N^\9X0 attorney 受权人；受托代表人
&Is QgS7R attornment 新拥有人承认书
RO[Ko-m|/N attributable profit 可归属利润
}P(RGKQ Z" attributable share value 可归属股份价值
<~;; iM6 Auckland Stock Exchange 奥克兰证券交易所
psyxNM=dN# auction 拍卖
#<0Yx9Jh. auctioneer 拍卖商
LOQo i8j audit 审计；核数
ZycV?ob8} Audit Commission 审计署
9zSHn.y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w}No ^.I*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〕
kR$>G2$! audit review 帐目审查
Ats i}zTR\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?3X! audited account 审计帐目；经审计的帐目
gw~ %jD-2 audited annual account 经审计的周年帐目
arJ4^ d audited balance sheet 经审计的资产负债表
WeDeD\zy auditor 核数师；核数主任；审计师
^,u0kMG5l auditor's certificate 核数师证明书；审计师证明书
&7Frg`B&: auditor's report 核数师报告；审计师报告
d]1%/$v^ Aussie bond 澳元债券
*z[G+JX austerity budget 紧缩预算
= ms( dr^n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X8~dFjhX Australia All Ordinaries Index 澳洲所有普通股票指数
NbOeF7cq+ Australian Dollar [AUD] 澳元
,: g.B\'Q Australian Options Market 澳大利亚期权市场
xw_VK 1 Australian Securities Commission 澳洲证券事务监察委员会
j
!^Tw.Ty Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h 'VN& T, Australian Stock Exchange 澳大利亚证券交易所
+Go(y S Austrian Schilling [ATS] 奥地利先令
S\f EV" authentication 认证；鉴证
:#D?b.= authority to purchase 委托购买证；委购书
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3*pUt authorization 认可；核准；授权；授权书
)"k>}&' authorization by direction 指示授权
Q#C;4)e authorization by instruction 指令授权
&: }e`u@5| authorization by warrant 令状授权
P^m+SAAB authorization of unit trust 单位信托的认可
H.-jBFt} authorized agent 指定代理人
dFY]~_P472 authorized capital 法定资本
s X& .8 authorized clerk 出市员
9 $,x^Qx authorized dealer 认可交易商
*9:oTN authorized financial institution 认可财务机构
\b {Aj,6, authorized fund 认可基金
Jf\lnJTyU8 authorized fund house 获授权的基金公司；认可基金公司
5G .Fi21
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W: Rs 0O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!iKR~&UpAL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NGYliP,.6 authorized insurer 获授权保险人；获认可承保人
hU irvDvX authorized investment 特准投资项目
3:Bwf)* authorized person 获授权人
whb |N2 authorized representative 获授权代表
)"?6Es SF authorized share capital 法定股本
=Y`P}vI]w% automated quotation system 自动报价系统
/dTy%hZC} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\PS {/XK 自动交易系统〔香港期货交易所有限公司〕
3wX mX automatic adjustment mechanism 自动调整机制
KT n,}7vZ automatic adjustment system 自动调整系统
<hi@$.u_Q^ Automatic Clearing House 自动票据交换所
+EJwWDJ!% automatic exchange rates accumulation system 自动化汇率累集系统
34VyR
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B5J!&suX automatic teller machine [ATM] 自动柜员机
jvx9b([<sG autopay 自动转帐
Gd 0-}4S? available assets 可用资产
R'a%_sACj> available fiscal reserve 现存财政储备
g*b
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1xK'1g72 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
EubR] ckB average 平均；平均数；海损
\8\)5#? average basic salary 平均基本薪金
Hj
]$ average consumer expenditure 平均消费开支；一般消费开支
A^7!:^%K average cost 平均成本
z9: @~3k. average cost of land production 增辟土地平均成本
fr'M)ox1 average daily turnover 平均每日成交额
kg[u@LgvoN average daily wage rate 平均每日工资率
y e!Bfz> average expenditure pattern 平均开支模式
T! $7:% D average growth rate 平均增长率
~Z U;0# average net fixed assets 固定资产平均净值
OJE <2:K average of relatives 相对价格平均数
R` =3lY; average price 平均价格
0?uX}8w average propensity to consume 平均消费倾向；一般消费倾向
'G6TS l average propensity to save 平均储蓄倾向；一般储蓄倾向
{ZFa
+ average rate 平均率
<'A>7M~h?* average revenue 平均收入；平均收益
rUfW 0 average stock 平均库存；平均存货
E#"Qa I8` average yearly rent 平均年租
!f_GR P j' avoidance of double taxation 避免双重课税
N_<sCRd]9 avoidance of tax 避税
