A:
9=J+5V^qD< A share Ａ股；甲类股份
x$;I E abatement of tax 减税；减扣免税额
_Fz]QxO ABN AMRO Bank N.V. 荷兰银行
7x IXFuu above-the-line expenditure 线上项目支出；经常预算支出
+q/ j above-the-line receipt 线上项目收入；经常预算收入
aI l}|n" ABSA Asia Limited 南非联合亚洲有限公司
dyz)22{\!` absolute change 绝对数值变更
%9!, PeRe absolute expenditure 实际开支
R"9^FQ 13 absolute guideline figure 绝对准则数字
{m ) $ b absolute interest 绝对权益
5HZ t5="+ absolute order of discharge 绝对破产解除令
R>iRnrn:- absolute profit margin 绝对利润幅度
tJ
NJ S absolute value 实值；绝对值
*?a rEYc8 absolutely vested interest 绝对既得权益
b!7*bFTt absorbed cost 已吸收成本；已分摊成本
5mxY zu;#] absorption 吸收；分摊；合并
u._B7R &> absorption rate 吸收率；摊配率；分摊率
}j /($, ACB Finance Limited 亚洲商业财务有限公司
#MyR:V*a acceptable form of reciprocity 合理的互惠条件
dp3>G2Yq acceptable rate 适当利率；适当汇率
?W*{% my acceptance agreement 承兑协议
+$-@8,F> acceptance for honour 参加承兑
o& GS;{Rs acceptor 承兑人；接受人；受票人
F?wfh7q acceptor for honour 参加承兑人
{WE1^&Vk-} accident insurance 意外保险
s^{hdCCl67 Accident Insurance Association of Hong Kong 香港意外保险公会
9BJP|L%q accident insurance scheme 意外保险计划
LK}Ih@ f accident year basis 意外年度基准
&G)I|mv accommodation 通融；贷款
h2SVDKj accommodation bill 通融票据；空头票据
Y%FQ]Q=+ accommodation party 汇票代发人
78}QaE account balance 帐户余额；帐户结余
`m.).H da account book 帐簿
=o@CCUKpj account collected in advance 预收款项
'edd6yTd account current book 往来帐簿
Vy:I[@6@+ account of after-acquired property 事后取得的财产报告
rfgkw account of defaulter 拖欠帐目
,dTRM account payable 应付帐款
3
?1qI'5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
(}W+W\. account receivable 应收帐款
a5/6DK> account receivable report 应收帐款报表
b1 (7<o account statement 结单；帐单；会计财务报表
3 %ppvvQ account title 帐户名称；会计科目
F3XB}; accountant's report 会计师报告
4;]<#u Accountant's Report Rules 会计师报告规则
1Vl RdDg accounting and auditing procedure 会计与审计程序；会计与核数程序
ADTx _tE Accounting Arrangements 《会计安排》
/!l$Y? accounting basis 会计基础
N:j, 9p0, accounting by Official Receiver 破产管理署署长呈交的帐目
HH-A\#6J Accounting Circular 《会计通告》
.$r=:k_d accounting class 会计类别
! z^%$;p accounting date 记帐日期；会计结算日期
vdn`PS'# accounting for money 款项核算
eF[CiO8F2 Accounting Officer 会计主任
EqN <" " 2 accounting period 会计报告期；会计期
Fgf5OHX accounting policy 会计政策；会计方针
9w^ lRbn accounting practice 会计惯例
3C,G~)=
x accounting principle 会计准则
u?(@hUV. accounting record 会计记录
TY(B]Q_o accounting report 会计报告
\{ Q d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Kw`{B3" Accounting Society of China 中国会计学会
0W92Z@_GY accounting statement 会计报表
Rqi= AQ accounting system 会计制度；会计系统
1G0U}-6RH accounting transaction 会计事项；帐务交易
5r *5Co+ accounting treatment 会计处理
eI+<^p_j2 accounting year 会计年度
77FI&*q accretion 增值；添加
SXYH#p accrual 应计项目；应累算数目
yqEX0|V% accrual basis 应计制；权责发生制
X"4 :#s accrual basis accounting 应计制会计；权责发生制会计
>Mu I-^ 3 accrue 应累算；应计
fgiOYvIS2m accrued benefit 应累算利益
ZA u=m accrued charges 应计费用
DqfWu* accrued cumulative preference share dividend 应累算的累积优先股股息
a'T8U1 accrued expenses 应累算费用
`&\jOve accrued interest payable 应付利息；应计未付利息
1 ZL91'U accrued interest receivable 应收利息；应计未收利息
0rt@4"~~w accrued right 累算权益
7$;#-l accruing profit 应累算的利润
m#}41< accumulated fiscal reserve 累积财政储备
9O8na
'w accumulated profit 累积利润；滚存溢利
@/MI
Oxg[ accumulated reserve 累积储备
/6 =IL accumulation of surplus income 累积收益盈余
UZ5O%SF acquired assets 既得资产
skd3E4 acquisition 收购；购置；取得
Q[j'FtP% acquisition cost 购置成本
e -!6m #0 acquisition expenses 购置费用
scf.> K2 acquisition of 100% interest 收购全部股权
(E{>L). ~ acquisition of control 取得控制权
WH>= *\ acquisition of fixed assets 购置固定资产
<G};`}$a acquisition of shell “买壳”
U$*AV<{% acquisition price 收购价
Jy#c 6 act of God 天灾
dRdI (' acting partner 执事合伙人
b W]7$?acv active market 买卖活跃的市场；交投畅旺的市场；旺市
HE;}B!> active partner 积极参与的合伙人
iyA=d{S;V active trading 交投活跃
~XzT~WxW actual circulation 实际流通
;P S V3Zh actual cost 实际成本
v qt#JdPp9 actual expenditure 实际开支；实际支出
'n: |D7t actual income 实际入息；实际收入；实际收益
@U8}K# actual market 现货市场
M id v actual price 现货价；实际价格
yQT
cO^E actual profit 实际利润
9HsiAi* actual quotation 实盘；实际价位；实际报价
3V(]*\L actual year basis 按实际年度计算
oZD+ AF$R actuals 实货
hTEwp. actuarial investigation 精算调查
pZ_zyI#wx_ actuarial principle 精算原则
>>cb0fH5 actuarial report 精算师报告
; _ziRy Actuarial Society of Hong Kong 香港精算学会
i\zVP.c])* actuarial valuation 精算师估值
x0KW\< k actuary 精算师
< /hv{< ad referendum agreement 暂定协议；有待覆核的协定
I P LKOT~ ad valorem duty 从价税；按值征税
Q #Tg)5.\ ad valorem duty system 从价税制
(#&-ld6 ad valorem fee 从价费
m4 k:uk7N ad valorem tariff 从价关税
0N|l1Sn additional allowance 额外免税额
^n?`l ^9c$ additional amount for unexpired risk 未过期风险的额外款额
6"h,0rR additional assessable profit 补加应评税利润
v)b_bU]Hx additional assessment 补加评税
Wbq0K6X additional commitment 额外承担
5*O*p `Ba additional commitment vote 额外承担拨款
NmuzAZr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NJNS8\4 additional dependent parent allowance 供养父母额外免税额
_%@d lT? additional provision 额外拨款
_VUG!?_D$5 additional stamp duty 附加印花税
|p .o ^ additional tax 补加税罚款；补加税款
[!~ = m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
afw`Heaa2( adjudged bankrupt 被裁定破产
`WUyffS/! adjudicated bankrupt 裁定破产人
&<=?O
a adjudication fee 裁定费；评定印花税额手续费；评估契据费
7C&J88|\ adjudication of bankruptcy 裁定破产；宣告破产
o7r7HmA@ adjudication of insolvency 裁定无力偿还债务
%`_Rl>@K= adjusted actual 经调整的实数；调整后的实数
khc1<BBsT adjusted current assets 经调整的流动资产；调整后的流动资产
n5D S adjusted figure 经调整的数字；调整后的数额
fN_qJm#:$y adjusted liabilities 经调整的负债；调整后的负债
V&h{a8xa$ adjusted loss 经调整的亏损；调整后的亏损
E/3i _R 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
_qxBjB4t"a adjusted profit 经调整的利润；调整后的利润
2q
NA\-0i> adjusted surplus 经调整的盈余额；调整后的盈余额
[.(,v n?6 adjusted value 经调整的价值；调整后的价值
33=lR-N# adjustment 调整；修订；理算〔保险〕
EV'i/*v}\ adjustment centre 调剂中心
w;{= adjustment lag 调整过程的时间差距；调整时差
k-Z :z?M adjustment mechanism 调整机制
f7SMO-3a adjustment of loss 亏损调整
w+wg)$i adjustment process 调整过程；调整程序
8nu@6 )# adjustment range 调整幅度
+a'LdEp administered exchange rate 受管制汇率
1K UM!DUD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V0<g$,W= administration expenses 行政费用
3;O4o]` administration fee 手续费；行政费
yPd6{% w administration in bankruptcy 破产管理
8FIk|p|l^ administration order 遗产管理令
&RHZ7T administrator 管理人；遗产管理人
'8yC wk administrator of the estate 遗产管理人
j S4\; admission of debt 债项承认书
/V {1Zw= admission of proof 接纳债权证明
bess
b>= advance 放贷款项；垫付款项；预支款项；预付款项
&7XsyDo6 advance account 暂支帐目；预付款帐户
Ei 7Oi!1 advance compensation 预付补偿金
FN w0x6,~R advance from shareholder 股东垫款
hh-a+]
c0 advance pending reimbursement 预支以待日后付还
#z 1/VZ advanced economy 先进经济体系
2<T/N advancement 预付；预付财产
h"y~!NWn advances warrant 垫款令
l$&dTI <# advancing 贷出
I/*^ s adverse balance 逆差
SHYbQF2 adverse exchange 逆汇
LVNA`|> advertisement addressed to shareholders 在报章刊登的致股东通告
{pc (b advice for collection 托收通知书
x[y}{ T advice of drawing 提款通知书；汇票通知书
#De a$ advice of payment 付款通知
p9E/#U8A_ Advisory Committee [Securities and Futures Commission]
wVq9t|V 谘询委员会〔证券及期货事务监察委员会〕
9sN#l Advisory Committee on Diversification 经济多元化谘询委员会
;:,U]@ affidavit 誓章；遗产申报誓章
bt};Pn{3 affidavit of no receipt 述明无收款的誓章
SsEpuEn affiliate 联号；联营公司；附属公司
ICEyz|
C affiliated company 附属公司；联号；联营公司
}BUm}.-{u, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v:P=t2q affordability 负担能力
}1DzWS-hh African Development Bank [AfDB] 非洲开发银行
/iEQ} after-acquired property 事后取得的财产
Q Hr'r/0 after-hours dealing 市后交易
1l'JoU.<
after-tax profit 税后盈利；税后利润；税后溢利
o%,?v
9 agency agreement 代理协议
AHo }K\O?r agency expenses 代理机构的开支
M>Q3 ;s agency fee 代理费
vG nFX0?h Agency Law 《代理法》
9X&=?+f agent 代理人；承销人
kWacc&*| agent of company 公司代理人
Q;s {M{u agent's fee 代理人费；经纪费
]8htL#C aggregate 总计；总数；总体数字
r1Hh @sxn aggregate amount 总款额；总额
lWn}afI aggregate assets and liabilities 总体资产与负债
+c8t~2tuN aggregate at constant price 按固定价格计算的总体数字
P }^Y"zF2 aggregate demand 总需求
(5;nA ' aggregate gross position 总持仓量
sPM ICIv| aggregate limit 总限额
2^=8~I!n& aggregate of salaries tax 合计薪俸税
ucJ}KMz aggregate performance 总体表现；总体业绩
Ifokg~X~G aggregate supply 总体供应
njZJp|y6 aggregate surplus 总盈余
{<$tEj: aggregate total 整体总额
FUXJy{n6"2 aggregate value 总值；合计价值
po(pi| aggregated basis 合计基准
$NCR
V:J aggregated net chargeable income 合计应课税入息实额
MGf *+!y, aggregation 合并计算；合计；总和
+w7U7"
xQ aggregation of incomes of husband and wife 夫妇入息合并计算
Zd'Yu{<_2N aggregation of property 财产的总和
/ :^nG+ agio 差价；贴水
O+|ipw*B% Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
tLU@&NY ` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@^<&LG5^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'"+G n52# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*fs[]q'Q 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
TNckyP75u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XDAP[V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6oq5C D oq agreement for a settlement 授产协议
gj
iFpW4 agreement for assignment 转让协议
m[%':^vSr agreement for sale 售卖协议；买卖协议
?6\N&MTF agreement for sale and purchase 买卖协议
mK/E1a)AG3 agreement for the payment of interest 支付利息协议
d'&OEGb< agreement for the repayment of money 还款协议
jhPbh5E agreement of reinsurance 再保险协议
teI?.M9r Agricultural Bank of China 中国农业银行
xC9{ hXg! air passenger departure tax 飞机乘客离境税
lU%oU&P/"S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X- X`Z`o airport tax 机场税
=1k%T {> alcohol duty 酒精税
M7T*J>i alienation 让与；让渡；转让
}]#z0'Aqsu alimony 生活费；赡养费
en/ h`h ]h All Ordinaries Index [AOI] 所有普通股指数
*~YdL 7f)J all risks 全险；综合险
/CH]'u^j All Sales Record for Stock Market 《股票市场成交报告》
6"+9$nFyW Allied Capital Resources Limited 新联财务有限公司
?A3u2- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$P#x>#+[A allocation letter 拨款信件
IN@o9pUjV allocation of fund 分配款项；预留款项
>tPf.xI| l allocation of profit 利润分配；溢利分配
"]uP ke@ allocation warrant 拨款令
.vctuy& allotment 分配；配股
>k xRsiKV allotment notice 股份配售通知；配股通知
U?d
I allotment of shares 股份分配
g4Q' Fub+I allowable 可获宽免；免税的
P(FlU]q allowable business loss 可扣除的营业亏损
pg!MtuC} allowable expenses 可扣税的支出
| x.^rx` allowance 免税额；津贴；备抵；准备金
AE+BrN
+"2 allowance for debts 债项的免税额
ul~6zBKO allowance for depreciation by wear and tear 耗损折旧免税额
= |``d- allowance for funeral expenses 殡殓费的免税额
V ?'p E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M> |ZBEK allowance for repairs and outgoings 修葺及支出方面的免税额
4F9!3[}qF allowance to debtor 给债务人的津贴
:4-, Ru1C" alteration of capital 资本更改
+Adk1N8 alternate trustee 候补受托人
iqdU?&.; amalgamation 合并
#rF`Hk: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\+nV~Pi"A ambit of charges 征税范围；收费范围
~Kt1%&3{a? amended valuation 经修订的估值
l$pz:m]Id American Commodities Exchange 美国商品交易所
>e&
L" American Express Bank Limited 美国运通银行
i NfAn& American Stock Exchange 美国证券交易所
=+K?@;? amortization 摊销
]{# =WTp] amount due from banks 存放银行同业的款项
*l 4[`7| amount due from banks abroad 存放海外银行同业的款项
-)^vO*b 0 amount due from holding companies 控股公司欠款
#R:&Irh amount due from local banks 存放本港银行同业的款项
m< )`@6a/ amount due to banks 银行同业的存款
cfi lH"EK amount due to banks abroad 海外银行同业的存款
:hs~;vn) amount due to holding companies 控股公司存款
U]gUGD!5x amount due to local banks 本港银行同业的存款
7M4J{}9 amount due to outport banks 外埠银行同业的存款
9 PA<g3z amount for note issue 发行纸币的款额
akNqSZwj amount of bond 担保契据的款额
r180vbN$ amount of consideration 代价款额
49M1^nMvoo amount of contribution 供款数额
nIr`T^c9c amount of indebtedness 负债款额
j`"!G*V h amount of principal of the loan 贷款本金额
,mHUo4h1O amount of rates chargeable 应征差饷数额
%cg| KB"l amount of share capital 股本额
.{c7 I!8 amount of sums assured 承保款额
=]-z?O6^` amount of variation 变动幅度
vG'#5%,| amount of vote 拨款数额
8Th,C{ amount payable 应付款额
O1c:X7lHc amount receivable 应收款额
o+}k$i!6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I/O/*^T analysis 分析
Z#Kf%x. ancillary risk 附属风险
&PRoT# , annual account 周年帐目；周年帐目报表；年度决算；年结
J,) ytw] annual accounting date 年结日期
[|1I.AZ{ annual allowance 每年免税额；年积金；年度津贴；年津
_J!&R:]$ annual balance 年度余额
2aCf?l( annual disposable income 每年可动用收入
jk&xzJH. annual estimates 周年预算
tm5)x^7 annual fee 年费
`*B0n>ol, annual general meeting 周年大会
d1\nMm}v annual growth rate 年增率；每年增长率
1 s@QsZ3 annual long-term supplement 长期个案每年补助金
2/r8% Sq annual pensionable emolument 可供计算退休金的年薪
,3 /o7 ' annual report 年报
K$Vu[!l` Annual Report on the Consumer Price Index 《消费物价指数年报》
*|g[Mn annual return 周年报表；周年申报表；每年报税表格
mi<Q3;m Annual Return Rules 《周年报表规则》
hXth\e\[{` annual review of consumer prices 每年消费物价回顾
jzJTV4&zjs annual roll-forward basis 逐年延展方式
6
h#U,G annual salary 年薪
po*8WSl9c[ annual statement 年度报表；年度决算表
t4#gW$+^?H Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
r!dWI annuitant 年金受益人
QK+,63@D\= annuity 年金
I/tMFg annuity contract 年金合约
ap )B%9 annuity on human life 人寿年金
rkR5>S( 2M antecedent debt 先前的债项
3~tu\TH6d ante-dated cheque 倒填日期支票
P'O vwA anticipated expenditure 预期开支
:K]7(y7> anticipated net profit 预期纯利
FMeBsI9pL anticipated revenue 预期收入
|xcI~ X7Q anti-inflation measure 反通货膨胀措施
X>=` l)ZR anti-inflationary stance 反通货膨胀立场
p__wBUB apparent deficit 表面赤字
pg4pfi^__V apparent financial solvency 表面偿债能力
G2kU _ apparent partner 表面合伙人
RYEZ ' < application for personal assessment 个人入息课税申请书
I:i MRvp application of fund 资金应用
#l4T/`u'9! application to release as liquidator and to destruct the books of accounts and documents
W6i{ yne W 申请免除清盘人职务及毁灭帐簿与文件
C h>F11kC appointed actuary 委任精算师
NT*r7_e appointed auditor 委任核数师；委任审计师
=oSd M2 appointed trustee 委任的受托人
i cTpx#|= appointer 委任人
MXcW
& b apportioned pro rata 按比例分摊
lJ-PW\ P apportionment 分配；分摊
F!EiF&[\J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QcQ%A%VIV apportionment formula 分摊方程式
A\Ib apportionment of estate duty 遗产税的分摊
ft(o-f7, appraisal 估价；评估
X j/z), appreciable growth 可观增长
SW#/;|m appreciable impact 显着影响
f;
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gx9Os2Z|3 appreciation 增值；升值
:}v-+eIQ appreciation against other currencies 相对其他货币升值
j0 mN4Ny appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tj@(0}pi4 appreciation tax 增值税
ZK^cG'^2| appropriation 拨款；拨用；拨付
&}k7ia O appropriation account 拨款帐目
X>o9mW Appropriation Bill 拨款法案
Ptba C6"\ appropriation-in-aid system 补助拨款办法
X n!mdR approved assets 核准资产
%|(c?`2| approved basket stock 认可一篮子证券
WsV"`ij# approved budget 核准预算
p
4> ThpX approved charitable donation 认可慈善捐款
70c ]|5 approved charitable institution 认可慈善机构
lJu^Bcrv approved currency 核准货币；认可货币
( 4L/I approved estimates 核准预算
Y\-xX:n.\ approved estimates of expenditure 核准开支预算
Ur vUt$WO approved overseas insurer 核准海外保险人
dz9U.:C approved overseas trust company 核准海外信托公司
Z{0 BH{23 approved pooled investment fund 核准汇集投资基金
1}DA| !~ approved provident fund scheme 认可公积金计划
m g'q-G`\< approved provision 核准拨款
c("|xe approved redeemable share 核准可赎回股份
>%U+G0Fq approved regional stock 认可地区性证券
\s5Uvws approved retirement scheme 认可退休金计划
h.>SVQ zU approved subordinated loan 核准附属贷款
E:pk'G0bZ arbitrage 套戥；套汇；套利
~Xxmj!nOf arbitrageur 套戥者；套汇者
#%p44%W arbitrary amount 临时款项
c,2& -T} arrangement 措施；安排；协定
<(lA
CH arrears 欠款
=WY'n
l' arrears of pay 欠付薪酬
w_56y8Pd4 arrears of revenue 逾期未收税款；逾期未收的帐项
DQXUh#t\(] articles of association 组织章程；组织细则；组织章程细则
?8V.iHJk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eTx9fx w ascertainment of profit 确定利润
ux&"TkEp "Asia Clear" “亚洲结算系统”
W%g*sc *+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I1E9E$m5\< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.Az36wD Asian Development Fund [ADF] 亚洲发展基金
E?XaU~cpc Asian dollar bond 亚洲美元债券
QPx 5`{nN Asian dollar market 亚洲美元市场
%vJHr!x Asian dollar rate 亚洲美元利率
"17)`Yf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f)/Z7*Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OT])t<TF6 asked price 沽盘；喊价；索价；卖方报价
+{I_%SsG assessable income 应评税入息
`uMEK>b assessable loss 应评税亏损
k
<oB9J assessable profit 应评税利润
|NfFe*q0;8 assessable value 应评税值
?J\&yJ_B assessed profit 估定利润
'9V/w[mI assessed value 经评估价值
:DN!1~ZtW assessment 评税；评定；估价；评税单
w== BSH[ assessment number 评税编号；估价编号
)r9 9zdUk assessment of additional tax 补加税评税
!uEEuD# assessment of performance 业绩评估；实绩评价
d+JK")$9C Assessor 评税主任
o]e,5] asset price bubbles 资产价格泡沫
'c s(gc 0 asset-backed securities 具资产保证的证券
j?.F-ar assets accretion 资产增值
E Jk HPn assets and liabilities 资产与负债
QO'Hyf t assets betterment statement 资产递增表；资产改进表
p`Pa;=L assets lending 实物放款；有抵押贷款
~$ HB}/ assets of the company passing on the death 死者去世时转移的公司资产
Y_'ERqQ assets pledged as security for liabilities 用作负债抵押的资产
IK2da@V assets portfolio 资产投资组合
2a$. S " ? assets price 资产价格
C Bkoky 9& assets quality 资产质素
C&
+MRP assets realization 资产变现
nj[TTnd Jt assets refinancing arrangement 资产再集资安排
`> : 5[Y assets securitization 资产证券化
.{1$;K @ assets situated outside Hong Kong 在香港以外地方的资产
H`JFXMa< assets stripping 削减资产；拆卖资产
JtL> mH assets value 资产值
t}q
e_c assignee 承让人
Js,! G assignment 转让；转让书；转让契
p27Dc wov assignment of interest 权益转让
l76 =6Vtb assignment of letters patent and trade mark 专利证书及商标转让
Xsq@E#@S assignment of property 物业转让；物业转让书
F(G..XJQ assignment right 转让权
)/;KxaKt assignor 转让人
p/h\QG1
associate 有联系的人；有关连人士；相联者；合伙人；联系人
7* 5 B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*4cuWkQ, associate member 附属会员
^{+ry<rS> associated body corporate 相联法人团体
d 9f7 & associated company 相联公司；联属公司
+K 4XMf associated corporation 相联法团
]at$ohS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(g##wa) L 公认会计师公会〔英国〕
. <hHK| HF Association of Futures Exchange Brokers 香港期货经纪协会
<|Td0|x
_q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E=s h^Q(A association of underwriters 承保人组织
OdzeHpH3g assumption of control 接管
/%T/@y assurance 担保；保险；转易；转易书
w$}q`k ' assurance of interest 权益的转易
N m*(?1 at 19XX price 按一九ＸＸ年价格计算
?XBdBR_"^ at a discount 按赔价计算；按贴水价格计算；打折扣
-/Q5?0z at a premium 按溢价计算；按升水价格计算
pHeG {<^ at call 通知付款；按通知
VdHT3r at constant market price 按固定市价计算
i GW|j>N at constant price 按固定价格计算
U%q)T61 at cost 按成本计算
R|st<P at current market price 按当时市价计算；按现时市价计算
0@ `]m at current price 按当时价格计算；按现时价格计算
#"gt&t9Q at factor cost 按要素成本计算；按生产要素成本计算
8Y`Lq$u at money-of-the-day price 按付款当日价格计算
}. &nEi` at or better 按指定或较佳价位〔买卖指令〕
m xv ?PP at par 按面值计算；平价
}je<^]a at sight 见票即付
t;8)M $
p at the close 按收市盘
;wv[';J at the opening 按开市盘
)@g[aRFa attestation 见证；见证条款
&`^(dO9 at-the-money option 平价期权
@.t +
attorney 受权人；受托代表人
'oa.-g 5 attornment 新拥有人承认书
o=m5AUe?J attributable profit 可归属利润
"Lp.*o attributable share value 可归属股份价值
W5R/Ub@g Auckland Stock Exchange 奥克兰证券交易所
ng1E'c]0@ auction 拍卖
k< 9,Y pa
auctioneer 拍卖商
iQG!-.aX audit 审计；核数
tr 0b#4 Audit Commission 审计署
W5|{A])N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%B I8m|6 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〕
P3oYk_oW audit review 帐目审查
Xb _
V\b0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S:xXD^n#H audited account 审计帐目；经审计的帐目
Hg#t S E audited annual account 经审计的周年帐目
c1H.v^Y5 audited balance sheet 经审计的资产负债表
*lfjsrPu auditor 核数师；核数主任；审计师
(m/ :B= K auditor's certificate 核数师证明书；审计师证明书
'@n"'vks(\ auditor's report 核数师报告；审计师报告
pS? D ~0Nb Aussie bond 澳元债券
(XZ[-M7 austerity budget 紧缩预算
A4j ,]hOD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
odP<S. Australia All Ordinaries Index 澳洲所有普通股票指数
o@Ye_aM~?Y Australian Dollar [AUD] 澳元
1[egCC\Mo_ Australian Options Market 澳大利亚期权市场
dwA"QVp{ Australian Securities Commission 澳洲证券事务监察委员会
,ri &zbB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
RD`|Z~:q:K Australian Stock Exchange 澳大利亚证券交易所
)vtbA=R H? Austrian Schilling [ATS] 奥地利先令
i~!g9o( authentication 认证；鉴证
W~ yb>+u authority to purchase 委托购买证；委购书
Gs : g authorization 认可；核准；授权；授权书
1 iH@vd authorization by direction 指示授权
']}-;m\ authorization by instruction 指令授权
Tu vs} authorization by warrant 令状授权
a"( Ws]K authorization of unit trust 单位信托的认可
Jz8P':6 [ authorized agent 指定代理人
_H| )g*]t authorized capital 法定资本
` m 5\ authorized clerk 出市员
[@K'}\U^+ authorized dealer 认可交易商
rZUTBLZ`j authorized financial institution 认可财务机构
(kL "*y/"p authorized fund 认可基金
4
]oe`yx authorized fund house 获授权的基金公司；认可基金公司
x?i
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%JeND XbI4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m(f`=+lqI` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dle\ }Sy= authorized insurer 获授权保险人；获认可承保人
gwaSgV$z authorized investment 特准投资项目
4M C]s~n authorized person 获授权人
6~dAK3v5 authorized representative 获授权代表
xW"O|x$6 authorized share capital 法定股本
S^s-md> automated quotation system 自动报价系统
Ar %*NxX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M6-uTmN:d 自动交易系统〔香港期货交易所有限公司〕
$QiMA, automatic adjustment mechanism 自动调整机制
dsIbr"m automatic adjustment system 自动调整系统
eF3 NyL (A Automatic Clearing House 自动票据交换所
?V`-z#y7 automatic exchange rates accumulation system 自动化汇率累集系统
3W'fEh5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;MfqI/B{ automatic teller machine [ATM] 自动柜员机
|$
PA autopay 自动转帐
FK BRJ 5O available assets 可用资产
p\zqZ=s available fiscal reserve 现存财政储备
+*.*bo available profit 可用利润
)K x.v' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8 GkWo8rPk average 平均；平均数；海损
k}LIMkEa4a average basic salary 平均基本薪金
u6C_*i{2 average consumer expenditure 平均消费开支；一般消费开支
fw %p_Cm average cost 平均成本
C:1(<1K average cost of land production 增辟土地平均成本
a`Bp^(f} average daily turnover 平均每日成交额
AO<T6 VK average daily wage rate 平均每日工资率
or-k~1D average expenditure pattern 平均开支模式
$HwF:L)* average growth rate 平均增长率
]Z LF= average net fixed assets 固定资产平均净值
O72g'qFPE average of relatives 相对价格平均数
+v/y{8Fu average price 平均价格
QMMpB{FZ`o average propensity to consume 平均消费倾向；一般消费倾向
qkfof{z average propensity to save 平均储蓄倾向；一般储蓄倾向
smCACQ$ ( average rate 平均率
gj;gl
="3 average revenue 平均收入；平均收益
f@sC~A. 9\ average stock 平均库存；平均存货
6$"IeBRO average yearly rent 平均年租
wPU5L*/*i avoidance of double taxation 避免双重课税
Y6wr}U avoidance of tax 避税
