A:
Olh-(u:9+O A share Ａ股；甲类股份
} ZGpd9D abatement of tax 减税；减扣免税额
,+evP=(cX ABN AMRO Bank N.V. 荷兰银行
I`>%2mP[C above-the-line expenditure 线上项目支出；经常预算支出
D??/=`|8 above-the-line receipt 线上项目收入；经常预算收入
dp W%LXM_ ABSA Asia Limited 南非联合亚洲有限公司
U C$+&&rO absolute change 绝对数值变更
q)y8Bv| absolute expenditure 实际开支
mV]g5>Q\ absolute guideline figure 绝对准则数字
n
9M6wS absolute interest 绝对权益
VQ}3r)ch absolute order of discharge 绝对破产解除令
``CADiM:S absolute profit margin 绝对利润幅度
vK~KeZ\,p= absolute value 实值；绝对值
4?uG> ;V absolutely vested interest 绝对既得权益
UwT$IKR absorbed cost 已吸收成本；已分摊成本
[`d ipLkr absorption 吸收；分摊；合并
YhR"_ absorption rate 吸收率；摊配率；分摊率
,QAp5I%3= ACB Finance Limited 亚洲商业财务有限公司
Y}z?I%zL acceptable form of reciprocity 合理的互惠条件
Oj\mkg acceptable rate 适当利率；适当汇率
I"?&X4%e acceptance agreement 承兑协议
| ^!@ acceptance for honour 参加承兑
xM ,( |p( acceptor 承兑人；接受人；受票人
nL~
b acceptor for honour 参加承兑人
K0a
50@B] accident insurance 意外保险
k;X1x65uP Accident Insurance Association of Hong Kong 香港意外保险公会
zwK;6&(W accident insurance scheme 意外保险计划
K7Tell\` accident year basis 意外年度基准
JPKZU<:+V accommodation 通融；贷款
M&-/ &>n! accommodation bill 通融票据；空头票据
"A3xX&9-q accommodation party 汇票代发人
l_EI7mJ account balance 帐户余额；帐户结余
A2S9h,t account book 帐簿
S*:w\nXP~ account collected in advance 预收款项
>ON.ftZ i account current book 往来帐簿
&$im^0`r_ account of after-acquired property 事后取得的财产报告
:N:8O^D^< account of defaulter 拖欠帐目
)S?}huX account payable 应付帐款
H.K`#W& account payee only [A/C payee only] 只可转帐；存入收款人帐户
w+P^c | account receivable 应收帐款
3f8Z ?[Bb@ account receivable report 应收帐款报表
uMZf9XUE account statement 结单；帐单；会计财务报表
-2d&Aq4m) account title 帐户名称；会计科目
;Nij*-U4~ accountant's report 会计师报告
I/|n
ma/ $ Accountant's Report Rules 会计师报告规则
" V2$g accounting and auditing procedure 会计与审计程序；会计与核数程序
C>ZeG
Vq Accounting Arrangements 《会计安排》
!-~(*tn accounting basis 会计基础
[GM<Wt0 accounting by Official Receiver 破产管理署署长呈交的帐目
^q2zqC Accounting Circular 《会计通告》
ywte \} accounting class 会计类别
ZeV)/g,w accounting date 记帐日期；会计结算日期
v21? accounting for money 款项核算
~Wv?p4 Accounting Officer 会计主任
!~v>&bCG>9 accounting period 会计报告期；会计期
(P8oXb +% accounting policy 会计政策；会计方针
&i RX-)^u accounting practice 会计惯例
r U5'hK
accounting principle 会计准则
t,nB`g? accounting record 会计记录
#1R
%7*$i accounting report 会计报告
gvYs<,: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B[50{;X Accounting Society of China 中国会计学会
uD3_'a accounting statement 会计报表
e vuP4-[y accounting system 会计制度；会计系统
=<xbE; ,0 accounting transaction 会计事项；帐务交易
k =_@1b- accounting treatment 会计处理
W -&5
v accounting year 会计年度
_Oq\YQb v accretion 增值；添加
;_\P;s accrual 应计项目；应累算数目
\>k+Oyj accrual basis 应计制；权责发生制
7 i/Cax accrual basis accounting 应计制会计；权责发生制会计
c
@R 6p+ accrue 应累算；应计
Fwqf 4& / accrued benefit 应累算利益
9f`Pi:*+/ accrued charges 应计费用
q#Vf2U55m accrued cumulative preference share dividend 应累算的累积优先股股息
O!tD1^O!1} accrued expenses 应累算费用
:_ox8xS4 accrued interest payable 应付利息；应计未付利息
ls Ch K accrued interest receivable 应收利息；应计未收利息
gZv < _0N accrued right 累算权益
Hc9pWr "N accruing profit 应累算的利润
EVsZ:Ra^k accumulated fiscal reserve 累积财政储备
(=9&" UH accumulated profit 累积利润；滚存溢利
R3A^VE;qP accumulated reserve 累积储备
XT"c7]X accumulation of surplus income 累积收益盈余
Gy%e%' acquired assets 既得资产
T:$_1I $ acquisition 收购；购置；取得
bk]|C!7$ acquisition cost 购置成本
G]CY3xw98 acquisition expenses 购置费用
H;1}Nvv d acquisition of 100% interest 收购全部股权
;\N*iN#K acquisition of control 取得控制权
M5uN1* acquisition of fixed assets 购置固定资产
!4:,,!T acquisition of shell “买壳”
d 9"4m>ymS acquisition price 收购价
$}fA ;BP act of God 天灾
ev $eM acting partner 执事合伙人
5>Q)8` @E active market 买卖活跃的市场；交投畅旺的市场；旺市
u7d]%<~'$F active partner 积极参与的合伙人
U,BB C active trading 交投活跃
J^4k} actual circulation 实际流通
KJ_ R@,v\ actual cost 实际成本
5FxU=M1gF actual expenditure 实际开支；实际支出
>.|gmo>b actual income 实际入息；实际收入；实际收益
~A/_\- actual market 现货市场
LNkyV*T I actual price 现货价；实际价格
3
6
;hg # actual profit 实际利润
"f_Z.6WMY actual quotation 实盘；实际价位；实际报价
a 2TC, actual year basis 按实际年度计算
}T,uw8?f! actuals 实货
CggEA i~ actuarial investigation 精算调查
O;2 u1p'iP actuarial principle 精算原则
b3+PC$z2 h actuarial report 精算师报告
S6]': Actuarial Society of Hong Kong 香港精算学会
1oPT8 )[U actuarial valuation 精算师估值
>q`X%&l_ actuary 精算师
"dOzQz* E ad referendum agreement 暂定协议；有待覆核的协定
eAMT7 2_ ad valorem duty 从价税；按值征税
zKNk(/y ad valorem duty system 从价税制
`Nj|}^A ad valorem fee 从价费
lS^0*(Y ad valorem tariff 从价关税
@zbXG_J additional allowance 额外免税额
s ><co] additional amount for unexpired risk 未过期风险的额外款额
AM>:At Y additional assessable profit 补加应评税利润
JFZ p^{ additional assessment 补加评税
P*>V6SK>b additional commitment 额外承担
8{C3ijR additional commitment vote 额外承担拨款
Tx*m
p+q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#82B`y<<y/ additional dependent parent allowance 供养父母额外免税额
hlRE\YO&8R additional provision 额外拨款
DN+`Q{KS additional stamp duty 附加印花税
Ju<D7 additional tax 补加税罚款；补加税款
AN@Vos
Cu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jJ|;Nwm<[ adjudged bankrupt 被裁定破产
^ ;a[v^&9 adjudicated bankrupt 裁定破产人
y.zQ ` adjudication fee 裁定费；评定印花税额手续费；评估契据费
J}JnJV8|G adjudication of bankruptcy 裁定破产；宣告破产
4tI~d8?pk+ adjudication of insolvency 裁定无力偿还债务
v ,;?+Ck adjusted actual 经调整的实数；调整后的实数
=R 05H2hs adjusted current assets 经调整的流动资产；调整后的流动资产
\cG'3\GI adjusted figure 经调整的数字；调整后的数额
\1Zf Sc adjusted liabilities 经调整的负债；调整后的负债
C7{w I`~ adjusted loss 经调整的亏损；调整后的亏损
x+p Fu5, adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
y_6 HQ: adjusted profit 经调整的利润；调整后的利润
wrbDbp1L adjusted surplus 经调整的盈余额；调整后的盈余额
V;"'!dVX adjusted value 经调整的价值；调整后的价值
KjadX&JD adjustment 调整；修订；理算〔保险〕
c\ Dv3bF adjustment centre 调剂中心
u tr_fFu adjustment lag 调整过程的时间差距；调整时差
om1 / 9 adjustment mechanism 调整机制
XL:7$ adjustment of loss 亏损调整
* XJSa adjustment process 调整过程；调整程序
rhrlEf@ adjustment range 调整幅度
/y} administered exchange rate 受管制汇率
v,jU9D \ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D )Zv administration expenses 行政费用
DCj!m<Y& administration fee 手续费；行政费
! >Xx</iD1 administration in bankruptcy 破产管理
L|<Mtw administration order 遗产管理令
{'1,JwSmb administrator 管理人；遗产管理人
<6@Db$- administrator of the estate 遗产管理人
4T:ZEvdzf admission of debt 债项承认书
/W9=7&R0 admission of proof 接纳债权证明
<XNL eJdY advance 放贷款项；垫付款项；预支款项；预付款项
T4[eBO advance account 暂支帐目；预付款帐户
0PN{
+<? . advance compensation 预付补偿金
6[cMPp x advance from shareholder 股东垫款
&\LbajP:+ advance pending reimbursement 预支以待日后付还
tm$3ZzP4 advanced economy 先进经济体系
.MKxHM7 advancement 预付；预付财产
Fq8Z: ;C8 advances warrant 垫款令
[(C lvGx advancing 贷出
KLX>QR@ adverse balance 逆差
}5K\ l
adverse exchange 逆汇
iY="M _kQ_ advertisement addressed to shareholders 在报章刊登的致股东通告
e*tOXXY1 advice for collection 托收通知书
r <U }lK advice of drawing 提款通知书；汇票通知书
MStaP;| advice of payment 付款通知
ek9%Xk8 Advisory Committee [Securities and Futures Commission]
e. N#+ 谘询委员会〔证券及期货事务监察委员会〕
BsJClKp/ Advisory Committee on Diversification 经济多元化谘询委员会
uZfo[_g0S affidavit 誓章；遗产申报誓章
R# 0UwRjeF affidavit of no receipt 述明无收款的誓章
WDcjj1`l
affiliate 联号；联营公司；附属公司
<*L8kNykK affiliated company 附属公司；联号；联营公司
O_ ~\$b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v"`w'+ affordability 负担能力
|K]tJi4fz African Development Bank [AfDB] 非洲开发银行
dQ<EDtap after-acquired property 事后取得的财产
l{<@[foc after-hours dealing 市后交易
hQ9VcS6=gD after-tax profit 税后盈利；税后利润；税后溢利
j:0z/ gHp$ agency agreement 代理协议
` sSI; + agency expenses 代理机构的开支
k]Yd4CC2 agency fee 代理费
E11"uWk` Agency Law 《代理法》
CGQ`i agent 代理人；承销人
%
74}H8q_z agent of company 公司代理人
k3&Wv agent's fee 代理人费；经纪费
\n} cx~j aggregate 总计；总数；总体数字
[,VD^\ aggregate amount 总款额；总额
d2pVO]l YZ aggregate assets and liabilities 总体资产与负债
dI`b AP; \ aggregate at constant price 按固定价格计算的总体数字
y@F{pr+dA aggregate demand 总需求
!^y'G0
aggregate gross position 总持仓量
:>|[ o&L aggregate limit 总限额
) .\%a
h aggregate of salaries tax 合计薪俸税
`,J\E<4J aggregate performance 总体表现；总体业绩
L9T|* ?|| aggregate supply 总体供应
_s^sZ{'2_ aggregate surplus 总盈余
'h$1vT aggregate total 整体总额
T5ol2 aggregate value 总值；合计价值
:p89J\ aggregated basis 合计基准
_f /6bpv aggregated net chargeable income 合计应课税入息实额
bi QDupTz aggregation 合并计算；合计；总和
D_g+O"];P aggregation of incomes of husband and wife 夫妇入息合并计算
]`LMy t0 aggregation of property 财产的总和
.RdnJ& K* agio 差价；贴水
z Mtx>VI 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》
%k9GoX_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BV|LRB}G 《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》
"lB[IB) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o]@?QAu
《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》
LqNsQu "; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_k&vW(O=: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:AL
nm0d agreement for a settlement 授产协议
O9bIo]B agreement for assignment 转让协议
kIyi f7 agreement for sale 售卖协议；买卖协议
mk}8Cu4 agreement for sale and purchase 买卖协议
1$4dzI() agreement for the payment of interest 支付利息协议
f mf(5 agreement for the repayment of money 还款协议
n* uT agreement of reinsurance 再保险协议
3>ytpXUEGx Agricultural Bank of China 中国农业银行
Dc
U$sf* air passenger departure tax 飞机乘客离境税
fnB[b[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'bTt dFvJ airport tax 机场税
q>t#5Z81 alcohol duty 酒精税
b}WU alienation 让与；让渡；转让
@u?m4v{ alimony 生活费；赡养费
qeypa ! All Ordinaries Index [AOI] 所有普通股指数
nPE{Gp) } all risks 全险；综合险
K1Mn_)% All Sales Record for Stock Market 《股票市场成交报告》
#V@[<S2 Allied Capital Resources Limited 新联财务有限公司
Nzf tc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)
}(Po_ allocation letter 拨款信件
51xiX90D allocation of fund 分配款项；预留款项
|Y4c+6@_ allocation of profit 利润分配；溢利分配
^DD ]jx allocation warrant 拨款令
9J*.'Y allotment 分配；配股
K 9]L>Wj allotment notice 股份配售通知；配股通知
",Mr+;;:[ allotment of shares 股份分配
Dc2H<= ]; allowable 可获宽免；免税的
\<TWy&2& allowable business loss 可扣除的营业亏损
+xp) la. allowable expenses 可扣税的支出
m9 1Gc?c allowance 免税额；津贴；备抵；准备金
@kd` 9Yw allowance for debts 债项的免税额
:> f}rq allowance for depreciation by wear and tear 耗损折旧免税额
3VaL%+T$, allowance for funeral expenses 殡殓费的免税额
\(C6|-:GY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MaN6bM allowance for repairs and outgoings 修葺及支出方面的免税额
4}`z^P<C allowance to debtor 给债务人的津贴
LtW}R4}3 alteration of capital 资本更改
T,r?% G{XE alternate trustee 候补受托人
]jjHIFX amalgamation 合并
uVN2}3!)Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#Pt_<?JtV ambit of charges 征税范围；收费范围
tn E ), amended valuation 经修订的估值
#x*\dL American Commodities Exchange 美国商品交易所
? fW['% American Express Bank Limited 美国运通银行
_0}u0fk American Stock Exchange 美国证券交易所
z9 Z4MXl amortization 摊销
0Xb,ne
7 amount due from banks 存放银行同业的款项
6 dgwsl~ amount due from banks abroad 存放海外银行同业的款项
]n}aePl}oU amount due from holding companies 控股公司欠款
7cB/G: {
amount due from local banks 存放本港银行同业的款项
|P@N}P@ amount due to banks 银行同业的存款
DQ<4`wE M amount due to banks abroad 海外银行同业的存款
qA0PGo amount due to holding companies 控股公司存款
e.\dqt~%y amount due to local banks 本港银行同业的存款
`R;i1/ amount due to outport banks 外埠银行同业的存款
u8.F_'` z amount for note issue 发行纸币的款额
pu~b\&^G amount of bond 担保契据的款额
9TX2h0U? amount of consideration 代价款额
90#* el amount of contribution 供款数额
x
]" > amount of indebtedness 负债款额
j"K^zh amount of principal of the loan 贷款本金额
By waD? amount of rates chargeable 应征差饷数额
Bv<aB(c amount of share capital 股本额
' Lq+ONX5 amount of sums assured 承保款额
k4a51[SYBK amount of variation 变动幅度
aq)g&.dw? amount of vote 拨款数额
Idb*,l|< amount payable 应付款额
-L +kt_> amount receivable 应收款额
p#).;\M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
# 9gx4U analysis 分析
^s6}[LDW>@ ancillary risk 附属风险
? a#Gn2 annual account 周年帐目；周年帐目报表；年度决算；年结
Mgr?D annual accounting date 年结日期
:.4O
Hp1 annual allowance 每年免税额；年积金；年度津贴；年津
P0y DL:X[ annual balance 年度余额
eZEk$W% annual disposable income 每年可动用收入
]!ox2m_U annual estimates 周年预算
-'Ay(h annual fee 年费
2TU V9Z annual general meeting 周年大会
D6A u)1y=& annual growth rate 年增率；每年增长率
Vm|KL3}NRv annual long-term supplement 长期个案每年补助金
w i[9RD@ annual pensionable emolument 可供计算退休金的年薪
4j~q,# $LW annual report 年报
:h5G|^
Annual Report on the Consumer Price Index 《消费物价指数年报》
_aR{B-E annual return 周年报表；周年申报表；每年报税表格
}[Z'Sg]s Annual Return Rules 《周年报表规则》
-=nk, cYn annual review of consumer prices 每年消费物价回顾
5CZyA`3V^5 annual roll-forward basis 逐年延展方式
hH 5}%/vF annual salary 年薪
TKM^ annual statement 年度报表；年度决算表
4^uSW&`;/ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
E{EO9EI annuitant 年金受益人
KJRAW]?{ annuity 年金
& ?x R annuity contract 年金合约
Gsv<Rjj: annuity on human life 人寿年金
lhHH|~t0 antecedent debt 先前的债项
M#;
ks9 ante-dated cheque 倒填日期支票
@Wc5r# anticipated expenditure 预期开支
.6P .r} anticipated net profit 预期纯利
YZ5,K6 u anticipated revenue 预期收入
&nP0T-T5y anti-inflation measure 反通货膨胀措施
g E _+r anti-inflationary stance 反通货膨胀立场
Vx(*OQ apparent deficit 表面赤字
/1MmOB apparent financial solvency 表面偿债能力
"aOs#4N apparent partner 表面合伙人
RqgN<&g? application for personal assessment 个人入息课税申请书
U xBd14-R_ application of fund 资金应用
kzKej"a; application to release as liquidator and to destruct the books of accounts and documents
Ec!!9dgRQ 申请免除清盘人职务及毁灭帐簿与文件
S7)qq appointed actuary 委任精算师
U3X5 t ED appointed auditor 委任核数师；委任审计师
EW|$qLg appointed trustee 委任的受托人
ao2 ^3e appointer 委任人
uR ?W|a apportioned pro rata 按比例分摊
(iX8YP$ % apportionment 分配；分摊
9a=Ll]=\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!\X9$4po@ apportionment formula 分摊方程式
x=t(#R m apportionment of estate duty 遗产税的分摊
3Do0?~n appraisal 估价；评估
>x{("``D0y appreciable growth 可观增长
)GkJ%o#H2 appreciable impact 显着影响
T9
/;$6s* appreciable increase 可观增长
eCYPd-d appreciation 增值；升值
m,lZy#02s3 appreciation against other currencies 相对其他货币升值
@khFk.LBD appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6N#hN)/ appreciation tax 增值税
g}NO$?ndg appropriation 拨款；拨用；拨付
%"0, o$ appropriation account 拨款帐目
xj3 qOx$ Appropriation Bill 拨款法案
WeM38&dWY appropriation-in-aid system 补助拨款办法
kJJT`Ba&/ approved assets 核准资产
{4D`VfX _ approved basket stock 认可一篮子证券
i)?7+< X approved budget 核准预算
=#2c
r:1 approved charitable donation 认可慈善捐款
;cXw;$&D approved charitable institution 认可慈善机构
B n7uKa{P approved currency 核准货币；认可货币
J?9j D:x approved estimates 核准预算
XVqOiv ) approved estimates of expenditure 核准开支预算
:~otzI4%! approved overseas insurer 核准海外保险人
M76p=* approved overseas trust company 核准海外信托公司
5EFt0?G approved pooled investment fund 核准汇集投资基金
j6 GI B_ approved provident fund scheme 认可公积金计划
a_RY Yj approved provision 核准拨款
ri Db !oC approved redeemable share 核准可赎回股份
17 Ugz? approved regional stock 认可地区性证券
4rU/2}. q approved retirement scheme 认可退休金计划
( zWBrCX approved subordinated loan 核准附属贷款
<0})%V?- arbitrage 套戥；套汇；套利
X:oOp=y]| arbitrageur 套戥者；套汇者
M]s\F(*ib arbitrary amount 临时款项
J!2Z9<q5 arrangement 措施；安排；协定
XOvJlaY)'. arrears 欠款
\rS*\g:i arrears of pay 欠付薪酬
4j#y?^s arrears of revenue 逾期未收税款；逾期未收的帐项
(xHmucmwp articles of association 组织章程；组织细则；组织章程细则
J].Oxch&y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$-}&RW9 ascertainment of profit 确定利润
% T({;/ "Asia Clear" “亚洲结算系统”
Sc7 Ftb% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4j={ 9e< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V4[-:k Asian Development Fund [ADF] 亚洲发展基金
!Y ,7 % Asian dollar bond 亚洲美元债券
AS7L Asian dollar market 亚洲美元市场
Az&>.* Asian dollar rate 亚洲美元利率
\N9=13W<lK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P_(8+)ud- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q&25,zWD asked price 沽盘；喊价；索价；卖方报价
F\m^slsu7= assessable income 应评税入息
z`wI b assessable loss 应评税亏损
Zw]"p63eMa assessable profit 应评税利润
l7 |z]v- assessable value 应评税值
qX ,q*hr- assessed profit 估定利润
3 vY-;& assessed value 经评估价值
ek][^^4o assessment 评税；评定；估价；评税单
"`>6M&`U assessment number 评税编号；估价编号
=W~7fs assessment of additional tax 补加税评税
ON,[! pc assessment of performance 业绩评估；实绩评价
i#'K7X M2 Assessor 评税主任
MgeC-XQM asset price bubbles 资产价格泡沫
|X t.[1 asset-backed securities 具资产保证的证券
o701RG ~) assets accretion 资产增值
csy6_q( assets and liabilities 资产与负债
MTu\T assets betterment statement 资产递增表；资产改进表
Sq5,}oT_{j assets lending 实物放款；有抵押贷款
\Y4(+t=4 assets of the company passing on the death 死者去世时转移的公司资产
B[N]=V assets pledged as security for liabilities 用作负债抵押的资产
TTXF
r assets portfolio 资产投资组合
w ?ugZYwX* assets price 资产价格
NM{)liP
;8 assets quality 资产质素
_4by3?<c assets realization 资产变现
J :O!4gI assets refinancing arrangement 资产再集资安排
cYA: k assets securitization 资产证券化
Xdn&%5rI assets situated outside Hong Kong 在香港以外地方的资产
B4y _ {V assets stripping 削减资产；拆卖资产
Fi i(dmn assets value 资产值
wW%b~JX assignee 承让人
$|~ <6A{y assignment 转让；转让书；转让契
uj 8saNu assignment of interest 权益转让
`NIb? /!f assignment of letters patent and trade mark 专利证书及商标转让
QTHY{:Rmu assignment of property 物业转让；物业转让书
t\M6 d6 assignment right 转让权
eC-& .Fl assignor 转让人
NNt n associate 有联系的人；有关连人士；相联者；合伙人；联系人
90vWqL! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZFtx&vr P associate member 附属会员
T8 S&9BM7 associated body corporate 相联法人团体
L1SX2 F8 associated company 相联公司；联属公司
?w:\0j5 ~ associated corporation 相联法团
k4'] q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i]ZGq7YJ% 公认会计师公会〔英国〕
U1YqyG8 Association of Futures Exchange Brokers 香港期货经纪协会
.RroO_H
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
evyjHc Cx association of underwriters 承保人组织
RN`TUCQL assumption of control 接管
:Qa*-)rs assurance 担保；保险；转易；转易书
\rr"EAk] assurance of interest 权益的转易
Va?]:Q at 19XX price 按一九ＸＸ年价格计算
d:'{h"M6 at a discount 按赔价计算；按贴水价格计算；打折扣
*$A`+D9 at a premium 按溢价计算；按升水价格计算
hkPMu@BI at call 通知付款；按通知
hi(b\ ABx at constant market price 按固定市价计算
;P S4@, at constant price 按固定价格计算
;>PHkJQ at cost 按成本计算
sPNm .W$_ at current market price 按当时市价计算；按现时市价计算
1UMEbb at current price 按当时价格计算；按现时价格计算
\'2rs152 at factor cost 按要素成本计算；按生产要素成本计算
{,Z|8@Sl% at money-of-the-day price 按付款当日价格计算
y3ef ie {J at or better 按指定或较佳价位〔买卖指令〕
OLx;j+p
at par 按面值计算；平价
%Xc,l Y1? at sight 见票即付
:W)lt2 8_ at the close 按收市盘
Zf$mwRS[_ at the opening 按开市盘
:Racu;xf attestation 见证；见证条款
3eUi9_s+ at-the-money option 平价期权
Ce+:9} [ attorney 受权人；受托代表人
mZiKA-t attornment 新拥有人承认书
ThV>gn5 attributable profit 可归属利润
y3;M$Jr attributable share value 可归属股份价值
e#oK%
{A Auckland Stock Exchange 奥克兰证券交易所
hJ Sv x auction 拍卖
.i;.5)shsu auctioneer 拍卖商
LH54J;7 Y audit 审计；核数
z ?DCQ Audit Commission 审计署
yy 5|8L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]y#'U 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
!$NK7- audit review 帐目审查
ozY$}|sjDT Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H^'%$F?Ss audited account 审计帐目；经审计的帐目
G ]h audited annual account 经审计的周年帐目
&$XTe2 audited balance sheet 经审计的资产负债表
? l~qb]._ auditor 核数师；核数主任；审计师
:Quep-:fy< auditor's certificate 核数师证明书；审计师证明书
#H6YI3
`G auditor's report 核数师报告；审计师报告
)x Vf3l
pQ Aussie bond 澳元债券
lW"0fZ_x'E austerity budget 紧缩预算
~C{:G;Iy0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b}(c'W*z% Australia All Ordinaries Index 澳洲所有普通股票指数
;gL{*gR]S Australian Dollar [AUD] 澳元
mX>N1zAz Australian Options Market 澳大利亚期权市场
fgqCX:SWz Australian Securities Commission 澳洲证券事务监察委员会
}k.yLcXM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(&.T Australian Stock Exchange 澳大利亚证券交易所
*C 55DO^w Austrian Schilling [ATS] 奥地利先令
mx) !] B" authentication 认证；鉴证
%oqKpD+ authority to purchase 委托购买证；委购书
Ko&4{}/ authorization 认可；核准；授权；授权书
1 V]ws}XW authorization by direction 指示授权
%f<>Kwr`2 authorization by instruction 指令授权
2=?3MXcjy authorization by warrant 令状授权
fln[Q2zl authorization of unit trust 单位信托的认可
w7` pbcY, authorized agent 指定代理人
S0StC$$1 authorized capital 法定资本
B9,39rG/7+ authorized clerk 出市员
{_!,T%>+1 authorized dealer 认可交易商
C[fefV9g2 authorized financial institution 认可财务机构
5BA:^4zr? authorized fund 认可基金
g(zeOS]q} authorized fund house 获授权的基金公司；认可基金公司
yf*'=q authorized institution 认可机构
$%$zZJ@/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;39 b.v\^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Hya.OW{ authorized insurer 获授权保险人；获认可承保人
|fyzb=Lg authorized investment 特准投资项目
)@9Eq|jMC authorized person 获授权人
1>[#./@ authorized representative 获授权代表
.RmFYV0, authorized share capital 法定股本
I Tl>HlS automated quotation system 自动报价系统
[4xZy5V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"'t f]s 自动交易系统〔香港期货交易所有限公司〕
,|z@ Dy automatic adjustment mechanism 自动调整机制
7(D)U)9h automatic adjustment system 自动调整系统
Pek[j)g} Automatic Clearing House 自动票据交换所
PCwc= automatic exchange rates accumulation system 自动化汇率累集系统
N( 7(~D=)B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<#8}![3Q automatic teller machine [ATM] 自动柜员机
<}RD]Sc$1 autopay 自动转帐
HY_>sD available assets 可用资产
CF3x\6.q} available fiscal reserve 现存财政储备
R<f F
^^ available profit 可用利润
p8XvfM Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
khjdTq\\ average 平均；平均数；海损
!e< 5JO;c average basic salary 平均基本薪金
xKUWj<+/ average consumer expenditure 平均消费开支；一般消费开支
|11vm# average cost 平均成本
^>%.l'1/( average cost of land production 增辟土地平均成本
,~,q 0PA7J average daily turnover 平均每日成交额
! \| average daily wage rate 平均每日工资率
9{3_2CIL average expenditure pattern 平均开支模式
[ f\Jcjc average growth rate 平均增长率
hlre eX v average net fixed assets 固定资产平均净值
)n"0:"Ou average of relatives 相对价格平均数
2u- J+ average price 平均价格
.h4NG4FIF average propensity to consume 平均消费倾向；一般消费倾向
,){#J"W average propensity to save 平均储蓄倾向；一般储蓄倾向
X*MK(aV3 average rate 平均率
M]X!D7 average revenue 平均收入；平均收益
_R|_1xa= average stock 平均库存；平均存货
EKO'S+~ average yearly rent 平均年租
:LB*l5\ avoidance of double taxation 避免双重课税
Q7e 4MKy7 avoidance of tax 避税
