A:
ATnD~iACY A share Ａ股；甲类股份
3BY/ &'oX abatement of tax 减税；减扣免税额
Lj~lfO ABN AMRO Bank N.V. 荷兰银行
.&sguAyG above-the-line expenditure 线上项目支出；经常预算支出
E*(Q'p9C above-the-line receipt 线上项目收入；经常预算收入
* uE U9fX ABSA Asia Limited 南非联合亚洲有限公司
S
BFhC absolute change 绝对数值变更
Y\+^\`Tqu absolute expenditure 实际开支
^iV@NVP absolute guideline figure 绝对准则数字
z7<^aS absolute interest 绝对权益
N-> ;q ^ absolute order of discharge 绝对破产解除令
'F o nn absolute profit margin 绝对利润幅度
%i.|bIhmm absolute value 实值；绝对值
WZm^:, absolutely vested interest 绝对既得权益
5 @0c@Q absorbed cost 已吸收成本；已分摊成本
uFok'3!g7% absorption 吸收；分摊；合并
H hqqJEp0 absorption rate 吸收率；摊配率；分摊率
D VB:8"Bu ACB Finance Limited 亚洲商业财务有限公司
(S2<6Nm8 acceptable form of reciprocity 合理的互惠条件
dH`a|SVW9 acceptable rate 适当利率；适当汇率
>,] #~d acceptance agreement 承兑协议
dtg Ja_ acceptance for honour 参加承兑
PU'v o4 acceptor 承兑人；接受人；受票人
OW-+23)sj acceptor for honour 参加承兑人
F)gL= 6h accident insurance 意外保险
Qb(CH Accident Insurance Association of Hong Kong 香港意外保险公会
Rw/G =zV@2 accident insurance scheme 意外保险计划
ED?s[K accident year basis 意外年度基准
sm_:M| [D accommodation 通融；贷款
qL'3MY.! accommodation bill 通融票据；空头票据
W2<X 5' accommodation party 汇票代发人
I?fE=2}9 account balance 帐户余额；帐户结余
:lE7v~!Z account book 帐簿
&1Y+ q] account collected in advance 预收款项
\]9;c6( account current book 往来帐簿
#5H@/o8!s= account of after-acquired property 事后取得的财产报告
EXBfzK)a account of defaulter 拖欠帐目
vaQ,l6z
.h account payable 应付帐款
M}nalr+# account payee only [A/C payee only] 只可转帐；存入收款人帐户
Fe= 4^. account receivable 应收帐款
3YLnh@- account receivable report 应收帐款报表
Fj]S8wI account statement 结单；帐单；会计财务报表
+$UfP(XmH account title 帐户名称；会计科目
iF%q 6R accountant's report 会计师报告
t&&OhH K Accountant's Report Rules 会计师报告规则
B}M J ?uvA accounting and auditing procedure 会计与审计程序；会计与核数程序
sRMzU Accounting Arrangements 《会计安排》
TgUQD(d^ accounting basis 会计基础
P\M+Z A ; accounting by Official Receiver 破产管理署署长呈交的帐目
w(G(Q>GI Accounting Circular 《会计通告》
ALw uw^+ accounting class 会计类别
9 V"j=1B} accounting date 记帐日期；会计结算日期
K&X'^|en accounting for money 款项核算
)T4L^^` Accounting Officer 会计主任
`773& \PK accounting period 会计报告期；会计期
z)0VP QMT accounting policy 会计政策；会计方针
G{"1 I accounting practice 会计惯例
%b*%'#iK accounting principle 会计准则
JJ+< ?CeHD accounting record 会计记录
[-CG&l2?L accounting report 会计报告
I#Bz
UF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g@U#Y#b@" Accounting Society of China 中国会计学会
o}%fs
* accounting statement 会计报表
r zvX~B6 accounting system 会计制度；会计系统
2Z97 Tq accounting transaction 会计事项；帐务交易
$?s^HKF~ accounting treatment 会计处理
s{IoL_PJP accounting year 会计年度
aQG#bh [ accretion 增值；添加
jPs+i accrual 应计项目；应累算数目
B@=Yj_s accrual basis 应计制；权责发生制
O<E0L&4-& accrual basis accounting 应计制会计；权责发生制会计
yp4G"\hN9 accrue 应累算；应计
0GR9opZt A accrued benefit 应累算利益
+/X'QB$R accrued charges 应计费用
Wp]EaYt2D accrued cumulative preference share dividend 应累算的累积优先股股息
g|zK%tR_P accrued expenses 应累算费用
c[Y jGx accrued interest payable 应付利息；应计未付利息
zm"\D
vN) accrued interest receivable 应收利息；应计未收利息
J{Ay( accrued right 累算权益
Cn55%: accruing profit 应累算的利润
[x)e6p ) accumulated fiscal reserve 累积财政储备
O MZT\$9yT accumulated profit 累积利润；滚存溢利
4tC_W!?$t accumulated reserve 累积储备
g}D$`Nx: accumulation of surplus income 累积收益盈余
N<{ `n ; acquired assets 既得资产
BmM,vllO acquisition 收购；购置；取得
7^iAc6QSy3 acquisition cost 购置成本
*Q>:|F[vM acquisition expenses 购置费用
j*zK"n acquisition of 100% interest 收购全部股权
M' HOw)U acquisition of control 取得控制权
j"V$J 8)[ acquisition of fixed assets 购置固定资产
t#q> U%! acquisition of shell “买壳”
Ocb2XEF acquisition price 收购价
"h2Ny# act of God 天灾
|]q=D 1/A acting partner 执事合伙人
saT9%?4- active market 买卖活跃的市场；交投畅旺的市场；旺市
%C)JmaQ{9 active partner 积极参与的合伙人
yRznP ) active trading 交投活跃
> o b /@ actual circulation 实际流通
cD x^}N! actual cost 实际成本
Wk|z\ OR( actual expenditure 实际开支；实际支出
w=`z!x![/ actual income 实际入息；实际收入；实际收益
l+6\U6_)B actual market 现货市场
l#"alU!<^ actual price 现货价；实际价格
Dr 1F|[ actual profit 实际利润
yRYWx` G actual quotation 实盘；实际价位；实际报价
y#0 w\/< actual year basis 按实际年度计算
uaKB actuals 实货
3wE8y& actuarial investigation 精算调查
-b$OHFL actuarial principle 精算原则
Q#N+5<]J)# actuarial report 精算师报告
1+jYp YEQW Actuarial Society of Hong Kong 香港精算学会
rTm{-b)r actuarial valuation 精算师估值
["F,|e{y$ actuary 精算师
_E;Y
~I,i ad referendum agreement 暂定协议；有待覆核的协定
r83~o/T@ ad valorem duty 从价税；按值征税
!7oy%{L ad valorem duty system 从价税制
Wa(S20y F ad valorem fee 从价费
]'Yw#YB ad valorem tariff 从价关税
R
u5&xIQ additional allowance 额外免税额
X{
=[q|P additional amount for unexpired risk 未过期风险的额外款额
Ic}ofBK additional assessable profit 补加应评税利润
~Hs{(7 additional assessment 补加评税
dO[4}FZ$ additional commitment 额外承担
] KeNC)R additional commitment vote 额外承担拨款
_p&$X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;N\?]{ L additional dependent parent allowance 供养父母额外免税额
S:YL<_oI| additional provision 额外拨款
j 7 URg>i0 additional stamp duty 附加印花税
nrIL_ additional tax 补加税罚款；补加税款
!cb#fl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uE j6A adjudged bankrupt 被裁定破产
G U3 /s&9 adjudicated bankrupt 裁定破产人
bY~ v0kg adjudication fee 裁定费；评定印花税额手续费；评估契据费
'EV *-_k adjudication of bankruptcy 裁定破产；宣告破产
G C'%s adjudication of insolvency 裁定无力偿还债务
IFxI>6<& adjusted actual 经调整的实数；调整后的实数
>#?: x* [ adjusted current assets 经调整的流动资产；调整后的流动资产
d* $<%J adjusted figure 经调整的数字；调整后的数额
L_mqC(vn adjusted liabilities 经调整的负债；调整后的负债
G 7]wg>* adjusted loss 经调整的亏损；调整后的亏损
Bx- ,"Z \ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
zfb _ ) adjusted profit 经调整的利润；调整后的利润
c0&'rxi( B adjusted surplus 经调整的盈余额；调整后的盈余额
6t:c]G'J adjusted value 经调整的价值；调整后的价值
'I]"= O, adjustment 调整；修订；理算〔保险〕
]5f M?: <l adjustment centre 调剂中心
ts<dUO
adjustment lag 调整过程的时间差距；调整时差
6ZpcT&yL adjustment mechanism 调整机制
)|R9mW=k9P adjustment of loss 亏损调整
~C /KA6H adjustment process 调整过程；调整程序
3 \r@f_p adjustment range 调整幅度
<y!r~? administered exchange rate 受管制汇率
UwkX [u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^4pKsO3ul administration expenses 行政费用
o2 d ~ administration fee 手续费；行政费
suFOc administration in bankruptcy 破产管理
#@^w>D6W administration order 遗产管理令
Ts .Z l{B administrator 管理人；遗产管理人
j7#GqVS' administrator of the estate 遗产管理人
i@5%d!J admission of debt 债项承认书
/\cu!yiX admission of proof 接纳债权证明
oh~
vo ! advance 放贷款项；垫付款项；预支款项；预付款项
[IFRwQ^%_O advance account 暂支帐目；预付款帐户
I&8SP$S>J advance compensation 预付补偿金
HF uaoS+b* advance from shareholder 股东垫款
MuV0;K \ advance pending reimbursement 预支以待日后付还
SRN9(LN advanced economy 先进经济体系
]t)M}^w advancement 预付；预付财产
* g4Cy 8$ advances warrant 垫款令
]A$^ l, advancing 贷出
Treh { s adverse balance 逆差
WWW#s gM% adverse exchange 逆汇
{ $/Fk6qr advertisement addressed to shareholders 在报章刊登的致股东通告
4V|z)=)A advice for collection 托收通知书
}.UI&UZ- advice of drawing 提款通知书；汇票通知书
O6,"# BX advice of payment 付款通知
Hu8atlpo Advisory Committee [Securities and Futures Commission]
F.pHL)37 谘询委员会〔证券及期货事务监察委员会〕
*}ee"eHs Advisory Committee on Diversification 经济多元化谘询委员会
z-G7 Y# affidavit 誓章；遗产申报誓章
4c[)}8\ affidavit of no receipt 述明无收款的誓章
6BU 0hV affiliate 联号；联营公司；附属公司
mqk(UOK` affiliated company 附属公司；联号；联营公司
' P`p.5nH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KV}U{s+U 8 affordability 负担能力
19 wqD IE0 African Development Bank [AfDB] 非洲开发银行
<ytKf<a%e after-acquired property 事后取得的财产
n X\]i~ after-hours dealing 市后交易
@gSFvb bc after-tax profit 税后盈利；税后利润；税后溢利
2~WFLD agency agreement 代理协议
_$\5Z Ve agency expenses 代理机构的开支
RyOT[J agency fee 代理费
b2X'AHK S Agency Law 《代理法》
P^3m:bE] agent 代理人；承销人
\1mM5r~ agent of company 公司代理人
~Oq,[,W agent's fee 代理人费；经纪费
&U$8zn~[k aggregate 总计；总数；总体数字
0IgnpeA] aggregate amount 总款额；总额
}
ndvV~*1 aggregate assets and liabilities 总体资产与负债
K= Z]#bm aggregate at constant price 按固定价格计算的总体数字
0*Km}?;0- aggregate demand 总需求
`bZU&A(`Be aggregate gross position 总持仓量
E)Qh]:<2v aggregate limit 总限额
PR@4' r|a aggregate of salaries tax 合计薪俸税
7s8<FyFsjd aggregate performance 总体表现；总体业绩
R #3Q$
aggregate supply 总体供应
.\~P -{Hd aggregate surplus 总盈余
w$lfR , aggregate total 整体总额
4nII/cPG aggregate value 总值；合计价值
z[\W\g*|ri aggregated basis 合计基准
FW)^O%2s aggregated net chargeable income 合计应课税入息实额
I0w@S7 aggregation 合并计算；合计；总和
?[ S
>&Vq aggregation of incomes of husband and wife 夫妇入息合并计算
@SC-vc aggregation of property 财产的总和
sb|3|J6= agio 差价；贴水
Q ;X HHk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
O<dZA=Oez Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L);||]B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
VyoE5 o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>[XOMKgQ]( 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
co^P7+j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K rr?`n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N =Uc=I7C agreement for a settlement 授产协议
@ojg`!, agreement for assignment 转让协议
h 76NR agreement for sale 售卖协议；买卖协议
Dl zmAN agreement for sale and purchase 买卖协议
Sz|Y$, agreement for the payment of interest 支付利息协议
8 5%Pq:E agreement for the repayment of money 还款协议
u1; e*ty agreement of reinsurance 再保险协议
X(!AI|6Bt Agricultural Bank of China 中国农业银行
VX!Y`y^a air passenger departure tax 飞机乘客离境税
~*mOt 7G Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%< wQ airport tax 机场税
u3M` 'YCb alcohol duty 酒精税
^\ vfos alienation 让与；让渡；转让
zY+t ,2z alimony 生活费；赡养费
| 3N.5 { All Ordinaries Index [AOI] 所有普通股指数
sm2p$3v all risks 全险；综合险
xMSNr Oc All Sales Record for Stock Market 《股票市场成交报告》
yL ;o{
G Allied Capital Resources Limited 新联财务有限公司
V5yxQb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vfJ3idvo*w allocation letter 拨款信件
oD W<e'Jm allocation of fund 分配款项；预留款项
I( ^jOgYU allocation of profit 利润分配；溢利分配
d4p{5F7]^ allocation warrant 拨款令
^A 11h 6I allotment 分配；配股
u+z .J4w allotment notice 股份配售通知；配股通知
K=m9H=IX~T allotment of shares 股份分配
q!hy;K`Jd allowable 可获宽免；免税的
''(fH$pY allowable business loss 可扣除的营业亏损
v ?Yd LR allowable expenses 可扣税的支出
e7XsyL'|p allowance 免税额；津贴；备抵；准备金
eg$5z
Z allowance for debts 债项的免税额
{{.sEi* allowance for depreciation by wear and tear 耗损折旧免税额
Y ( 1L>4 allowance for funeral expenses 殡殓费的免税额
V #gF*]q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
6bbZ<E5At allowance for repairs and outgoings 修葺及支出方面的免税额
,5 eH2W allowance to debtor 给债务人的津贴
;&+[W(7Sy alteration of capital 资本更改
Sv~YFS :oy alternate trustee 候补受托人
@ ate49W amalgamation 合并
<+?
Y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>9o,S3 ambit of charges 征税范围；收费范围
z"6ZDC6 amended valuation 经修订的估值
(#j2P0B American Commodities Exchange 美国商品交易所
Gut J_2f^9 American Express Bank Limited 美国运通银行
{?EEIfg American Stock Exchange 美国证券交易所
VY+(,\ )U amortization 摊销
\~gA+ o}Q amount due from banks 存放银行同业的款项
e;A^.\SP amount due from banks abroad 存放海外银行同业的款项
;Cr_NP[8|j amount due from holding companies 控股公司欠款
cg(QjH" amount due from local banks 存放本港银行同业的款项
(
}]37 amount due to banks 银行同业的存款
#*yM2H"7,; amount due to banks abroad 海外银行同业的存款
ASzzBR;?_ amount due to holding companies 控股公司存款
^8?j~&u$F amount due to local banks 本港银行同业的存款
="3a%\ amount due to outport banks 外埠银行同业的存款
`a9k!3_L amount for note issue 发行纸币的款额
|5 oKq'(b amount of bond 担保契据的款额
5i!V}hE amount of consideration 代价款额
_ `bS[%CJ amount of contribution 供款数额
QL) >/%yU amount of indebtedness 负债款额
1DEO3p amount of principal of the loan 贷款本金额
<a8 #0ojm amount of rates chargeable 应征差饷数额
WF ?/GN amount of share capital 股本额
T!u'V'Ei2 amount of sums assured 承保款额
zW"~YaO%C amount of variation 变动幅度
@9OeC
O amount of vote 拨款数额
xa87xX=a amount payable 应付款额
o &BPG@n amount receivable 应收款额
OW+ e_im} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v}7@CP]nV analysis 分析
P] pmt1a ancillary risk 附属风险
O"
% Hprx annual account 周年帐目；周年帐目报表；年度决算；年结
tWpl`HH annual accounting date 年结日期
KI E k/]<H annual allowance 每年免税额；年积金；年度津贴；年津
gCv"9j<j annual balance 年度余额
Dk)@>l:gI, annual disposable income 每年可动用收入
`fQM annual estimates 周年预算
`t{D 7 I7 annual fee 年费
{E!$ xY8 annual general meeting 周年大会
_:wZmZU} annual growth rate 年增率；每年增长率
p>k]C:h annual long-term supplement 长期个案每年补助金
YHs?QsP annual pensionable emolument 可供计算退休金的年薪
5a=nF9/ annual report 年报
.cw!ls7d Annual Report on the Consumer Price Index 《消费物价指数年报》
kRmj"9 oA annual return 周年报表；周年申报表；每年报税表格
#V<`U:. Annual Return Rules 《周年报表规则》
n_< mPU annual review of consumer prices 每年消费物价回顾
o;i k Z*+* annual roll-forward basis 逐年延展方式
:fxWz%t annual salary 年薪
mWNR( ()v annual statement 年度报表；年度决算表
rs[?v*R74 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
@4;HC=~ annuitant 年金受益人
R<Z^L~) annuity 年金
Q/9 a,85 annuity contract 年金合约
^g9}f annuity on human life 人寿年金
/VRUz++K antecedent debt 先前的债项
3H1Pp*PH ante-dated cheque 倒填日期支票
.|T2\M anticipated expenditure 预期开支
? ouV anticipated net profit 预期纯利
'eqiYY| anticipated revenue 预期收入
i4 hJE anti-inflation measure 反通货膨胀措施
n4 ^*h4J7 anti-inflationary stance 反通货膨胀立场
/wr6\53J apparent deficit 表面赤字
aQ &uC )w apparent financial solvency 表面偿债能力
`k oOp apparent partner 表面合伙人
|}Q( F+cL application for personal assessment 个人入息课税申请书
Af`z/:0< application of fund 资金应用
W&<g} N+ application to release as liquidator and to destruct the books of accounts and documents
$v FrU v 申请免除清盘人职务及毁灭帐簿与文件
{5SfE$r appointed actuary 委任精算师
ft{W/ * +_ appointed auditor 委任核数师；委任审计师
a]`itjL^ appointed trustee 委任的受托人
/ Z:N8e appointer 委任人
mRCHrw?WG apportioned pro rata 按比例分摊
llNXQlP\B apportionment 分配；分摊
1XG$ z@NN Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/v5qyR7an apportionment formula 分摊方程式
rxQ< 4 apportionment of estate duty 遗产税的分摊
I C k(z~D~ appraisal 估价；评估
WS5A Y @(~ appreciable growth 可观增长
?RD O] I> appreciable impact 显着影响
Ru :n~77{ appreciable increase 可观增长
KL
"Y!PN: appreciation 增值；升值
1:_=g #WH appreciation against other currencies 相对其他货币升值
USprsaj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
FS8S68 appreciation tax 增值税
6{Ks`Af appropriation 拨款；拨用；拨付
+Z > < appropriation account 拨款帐目
+i+tp8T+7 Appropriation Bill 拨款法案
dPHw3^J0j appropriation-in-aid system 补助拨款办法
"r@ G@pe approved assets 核准资产
U M@naU approved basket stock 认可一篮子证券
d^tVD`Fm approved budget 核准预算
*MI)] S approved charitable donation 认可慈善捐款
vEF =e approved charitable institution 认可慈善机构
P Q,+hq approved currency 核准货币；认可货币
2sUbiDe- approved estimates 核准预算
)i @1X H"D approved estimates of expenditure 核准开支预算
&RWM<6JP approved overseas insurer 核准海外保险人
yO c|*O=]U approved overseas trust company 核准海外信托公司
Fqo&3+J4 approved pooled investment fund 核准汇集投资基金
J2'K?|,m approved provident fund scheme 认可公积金计划
Q skUdzQ= approved provision 核准拨款
i (0hvV>' approved redeemable share 核准可赎回股份
BH5 w@ approved regional stock 认可地区性证券
H " O$& approved retirement scheme 认可退休金计划
'| &,E#` approved subordinated loan 核准附属贷款
f4
Q(
1(C arbitrage 套戥；套汇；套利
[g +y_@9s arbitrageur 套戥者；套汇者
PT+c&5A S arbitrary amount 临时款项
<^Nk.E arrangement 措施；安排；协定
x:qr \Rz arrears 欠款
H-Pq!9[DB arrears of pay 欠付薪酬
AQe !Sqg' arrears of revenue 逾期未收税款；逾期未收的帐项
2 % %|fU9 articles of association 组织章程；组织细则；组织章程细则
l]$40 j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U%q:^S%#eG ascertainment of profit 确定利润
WV2~(/hX& "Asia Clear" “亚洲结算系统”
v{.\iIg N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
66
N) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b~j~ Asian Development Fund [ADF] 亚洲发展基金
N#UXP5C( Asian dollar bond 亚洲美元债券
b_vVB`> Asian dollar market 亚洲美元市场
P% Q@9kO> Asian dollar rate 亚洲美元利率
.liyC~YW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*="m3:c'J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9\>sDSCx asked price 沽盘；喊价；索价；卖方报价
=5Wp&SM6 assessable income 应评税入息
|YRY!V_w assessable loss 应评税亏损
2A>C+Y[7 \ assessable profit 应评税利润
y^G>{?Tha assessable value 应评税值
o!utZmk$ assessed profit 估定利润
6|^0_6_ assessed value 经评估价值
%9X{{_ assessment 评税；评定；估价；评税单
n$YE !D' assessment number 评税编号；估价编号
2m\m/O assessment of additional tax 补加税评税
F@1d%c assessment of performance 业绩评估；实绩评价
"<x&pQZ% Assessor 评税主任
~0ooRUWU7 asset price bubbles 资产价格泡沫
LE K/mCL asset-backed securities 具资产保证的证券
tO M(U-7Z& assets accretion 资产增值
e />:K' { assets and liabilities 资产与负债
qOi5WX6F/ assets betterment statement 资产递增表；资产改进表
,gmH2. assets lending 实物放款；有抵押贷款
)\0q_a assets of the company passing on the death 死者去世时转移的公司资产
ec? V[v
assets pledged as security for liabilities 用作负债抵押的资产
88g47>{X assets portfolio 资产投资组合
}/p/ pVz assets price 资产价格
\TUE<<?1s assets quality 资产质素
?+Q$#pb assets realization 资产变现
sB6dp D assets refinancing arrangement 资产再集资安排
~:EW>Fq%i assets securitization 资产证券化
^ df x~C assets situated outside Hong Kong 在香港以外地方的资产
G?/c/r G assets stripping 削减资产；拆卖资产
4uUs7T assets value 资产值
<s}|ZnGE assignee 承让人
U CRAw3= assignment 转让；转让书；转让契
_q)!B,y-/N assignment of interest 权益转让
k2p'G ')H assignment of letters patent and trade mark 专利证书及商标转让
(a }J$: assignment of property 物业转让；物业转让书
vbp-`M( assignment right 转让权
PrSkHxm assignor 转让人
l E^*t`+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
KDD@% E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@rwU 1T33 associate member 附属会员
6/6Rah! associated body corporate 相联法人团体
8;#AO8+U7) associated company 相联公司；联属公司
kaQ2A associated corporation 相联法团
J &{xP8uq_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
JUQg 'D 公认会计师公会〔英国〕
MCU9O Association of Futures Exchange Brokers 香港期货经纪协会
8bOT*^b$H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZXt?[Ll association of underwriters 承保人组织
yU7I;]YP assumption of control 接管
$"8d:N?I[ assurance 担保；保险；转易；转易书
:<GfET Is assurance of interest 权益的转易
P+Z\3re at 19XX price 按一九ＸＸ年价格计算
\zu }\ { at a discount 按赔价计算；按贴水价格计算；打折扣
Z^# ]# f at a premium 按溢价计算；按升水价格计算
.X'<
D* at call 通知付款；按通知
Au5rR>W at constant market price 按固定市价计算
!;dSC< at constant price 按固定价格计算
a2yE:16o6 at cost 按成本计算
(Z-l/)Q at current market price 按当时市价计算；按现时市价计算
~Hmx Ek9 at current price 按当时价格计算；按现时价格计算
q4ipumy* at factor cost 按要素成本计算；按生产要素成本计算
{Q~7M$ at money-of-the-day price 按付款当日价格计算
DMZ` Sx at or better 按指定或较佳价位〔买卖指令〕
mp\%M
1< at par 按面值计算；平价
PAZ$_eSK6 at sight 见票即付
XmWlv{T+ at the close 按收市盘
n "G`b at the opening 按开市盘
)a cV -+{ attestation 见证；见证条款
/IR #A%U at-the-money option 平价期权
#$'FSy# attorney 受权人；受托代表人
Yc`<S attornment 新拥有人承认书
>85zQ
1aL attributable profit 可归属利润
Z]vL%Gg*! attributable share value 可归属股份价值
6sB$<# Auckland Stock Exchange 奥克兰证券交易所
6D / '` auction 拍卖
C1QV[bJK auctioneer 拍卖商
6 h '&6 audit 审计；核数
)q3"t2- Audit Commission 审计署
k^An97J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YaL]>.;Z:" 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〕
k+1gQru{d audit review 帐目审查
B?6QMC; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ii NSDc audited account 审计帐目；经审计的帐目
`.^ |]|u audited annual account 经审计的周年帐目
: ejJV
6. audited balance sheet 经审计的资产负债表
!>g :Si" auditor 核数师；核数主任；审计师
Qn=$8!Qqa auditor's certificate 核数师证明书；审计师证明书
ndi+xaQtG auditor's report 核数师报告；审计师报告
# ia;-
3 Aussie bond 澳元债券
#a,9B -X austerity budget 紧缩预算
({[,$dEa; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#I% s 3 Australia All Ordinaries Index 澳洲所有普通股票指数
WY>Knp= Australian Dollar [AUD] 澳元
M"wue*& Australian Options Market 澳大利亚期权市场
Q~Ea8UT. # Australian Securities Commission 澳洲证券事务监察委员会
YV([2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8_Z/ o5s Australian Stock Exchange 澳大利亚证券交易所
g`?:=G:a* Austrian Schilling [ATS] 奥地利先令
X9XI;c;b- authentication 认证；鉴证
[,g~m9 authority to purchase 委托购买证；委购书
g1|w? pI1 authorization 认可；核准；授权；授权书
3M<!?%v\A authorization by direction 指示授权
eb M{OI authorization by instruction 指令授权
ctJ&URCi# authorization by warrant 令状授权
-t3i^&fj8 authorization of unit trust 单位信托的认可
3&*'6D
Tg authorized agent 指定代理人
tZho)[1 authorized capital 法定资本
=~|:t&v=c authorized clerk 出市员
{THqz$KN authorized dealer 认可交易商
|y1;&< authorized financial institution 认可财务机构
"2hh-L7ql authorized fund 认可基金
u \g ,.C0 authorized fund house 获授权的基金公司；认可基金公司
.\)A@ua^ authorized institution 认可机构
U5+vN[ K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9UD
@MA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lhPGE_\ authorized insurer 获授权保险人；获认可承保人
C1fyV] authorized investment 特准投资项目
v?j!&d> authorized person 获授权人
@8gEH+r authorized representative 获授权代表
Lwd V3 vb# authorized share capital 法定股本
5 Op_*N{V automated quotation system 自动报价系统
3!#/k+,C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EW(J5/mn 自动交易系统〔香港期货交易所有限公司〕
12( wj6Q automatic adjustment mechanism 自动调整机制
` }8&E(< automatic adjustment system 自动调整系统
geGeZ5+B Automatic Clearing House 自动票据交换所
r<yhI>>;< automatic exchange rates accumulation system 自动化汇率累集系统
PRr*]$\&Mj Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fL6e?\Pw automatic teller machine [ATM] 自动柜员机
?[TW<Yx autopay 自动转帐
8^ #mvHah available assets 可用资产
/[pqI0sf<A available fiscal reserve 现存财政储备
x$B&L`QV available profit 可用利润
AH d- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WS,7dz average 平均；平均数；海损
A 's-'8m average basic salary 平均基本薪金
nS S=%,? average consumer expenditure 平均消费开支；一般消费开支
V4K'R2t average cost 平均成本
f)6)) average cost of land production 增辟土地平均成本
-dRFA2 Y average daily turnover 平均每日成交额
M-MKk:o average daily wage rate 平均每日工资率
]gP5f @` average expenditure pattern 平均开支模式
>. DC!QV average growth rate 平均增长率
|wp ,f%WK average net fixed assets 固定资产平均净值
e!X(yJI[O6 average of relatives 相对价格平均数
g9>~HF$U average price 平均价格
x';u CKWV average propensity to consume 平均消费倾向；一般消费倾向
C L9yEy"V average propensity to save 平均储蓄倾向；一般储蓄倾向
r"]'`qP, average rate 平均率
jw>h k average revenue 平均收入；平均收益
jk7 0u[\ average stock 平均库存；平均存货
S/gm.?$V average yearly rent 平均年租
nhH;?D3 avoidance of double taxation 避免双重课税
=m tY avoidance of tax 避税
