A:
&?xZ Hr` A share Ａ股；甲类股份
qoXncdDHZ abatement of tax 减税；减扣免税额
UfWn\*J&k ABN AMRO Bank N.V. 荷兰银行
BQfq]ti above-the-line expenditure 线上项目支出；经常预算支出
QFtf.")[.
above-the-line receipt 线上项目收入；经常预算收入
qu:nV"~_ ABSA Asia Limited 南非联合亚洲有限公司
yhpeP absolute change 绝对数值变更
;9rS[$ ^$O absolute expenditure 实际开支
<//#0r* absolute guideline figure 绝对准则数字
n$oHr absolute interest 绝对权益
H${5pY_M absolute order of discharge 绝对破产解除令
k ED1s's absolute profit margin 绝对利润幅度
;mAlF>6]\ absolute value 实值；绝对值
fT. GYvt` absolutely vested interest 绝对既得权益
yxx'g+D* absorbed cost 已吸收成本；已分摊成本
<_N<L\ absorption 吸收；分摊；合并
<+mYC'p absorption rate 吸收率；摊配率；分摊率
A YP*J ACB Finance Limited 亚洲商业财务有限公司
Gjh8>( acceptable form of reciprocity 合理的互惠条件
F?B`rw@xr acceptable rate 适当利率；适当汇率
Oe["4C acceptance agreement 承兑协议
r$
8 ^K\oF acceptance for honour 参加承兑
"A]Xe[oS acceptor 承兑人；接受人；受票人
+'VSD`BR acceptor for honour 参加承兑人
P ` xQL accident insurance 意外保险
._i|+[ Accident Insurance Association of Hong Kong 香港意外保险公会
Sbp].3^j accident insurance scheme 意外保险计划
`UK'IN.il accident year basis 意外年度基准
(/a#1Pd& accommodation 通融；贷款
_ / >JM0 accommodation bill 通融票据；空头票据
3Hd~mf O\ accommodation party 汇票代发人
s1GR!*z> account balance 帐户余额；帐户结余
5mYX#//: account book 帐簿
-+ha4JOB account collected in advance 预收款项
psFY=^69o account current book 往来帐簿
aVvma= account of after-acquired property 事后取得的财产报告
cM hBOm* account of defaulter 拖欠帐目
rn9n _) account payable 应付帐款
("r\3Mvs account payee only [A/C payee only] 只可转帐；存入收款人帐户
$~+(si2 account receivable 应收帐款
L GdM40 account receivable report 应收帐款报表
@/,:".
SM account statement 结单；帐单；会计财务报表
|Fi{]9(G2 account title 帐户名称；会计科目
U5RLM_a@M accountant's report 会计师报告
@ y!oKF Accountant's Report Rules 会计师报告规则
90 [6PSXk accounting and auditing procedure 会计与审计程序；会计与核数程序
h4#y'E!,Z Accounting Arrangements 《会计安排》
[. Db56 accounting basis 会计基础
m fqnRPZ accounting by Official Receiver 破产管理署署长呈交的帐目
'EHt A9M Accounting Circular 《会计通告》
%;eD. If} accounting class 会计类别
0H/)wy2ym accounting date 记帐日期；会计结算日期
{ )-8P accounting for money 款项核算
xWnOOE$i Accounting Officer 会计主任
{ MV,>T_ accounting period 会计报告期；会计期
[} zzG@g,J accounting policy 会计政策；会计方针
? Xl;>}zj accounting practice 会计惯例
:o 8XG accounting principle 会计准则
}6_*i!68"U accounting record 会计记录
g7" 2}|qxo accounting report 会计报告
;=p3L<~c`K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:N^+!,i Accounting Society of China 中国会计学会
Yu$QL@ accounting statement 会计报表
~ \]?5
nj accounting system 会计制度；会计系统
w *M&@+3I accounting transaction 会计事项；帐务交易
(Z0_e &=* accounting treatment 会计处理
AP:Q]A6} accounting year 会计年度
Z%Fc
-KVt accretion 增值；添加
J%u,qF}h accrual 应计项目；应累算数目
ZZ n$N- accrual basis 应计制；权责发生制
vSu
dT accrual basis accounting 应计制会计；权责发生制会计
a$j ~YUG_ accrue 应累算；应计
U`aB&[=$ accrued benefit 应累算利益
H76iBJ66 accrued charges 应计费用
BsU}HuQZQ accrued cumulative preference share dividend 应累算的累积优先股股息
^) (-7H accrued expenses 应累算费用
RR+{uSO,t accrued interest payable 应付利息；应计未付利息
byFO^pce accrued interest receivable 应收利息；应计未收利息
.ht-* accrued right 累算权益
<2E|URo, # accruing profit 应累算的利润
=C2KHNc accumulated fiscal reserve 累积财政储备
vc :% accumulated profit 累积利润；滚存溢利
/&c2O X|Z accumulated reserve 累积储备
g#MLA5%=u accumulation of surplus income 累积收益盈余
Gp{,v acquired assets 既得资产
p$t|e u
acquisition 收购；购置；取得
q;}iW:r&Q acquisition cost 购置成本
\_ V*Cs acquisition expenses 购置费用
_u+ 7> acquisition of 100% interest 收购全部股权
NS65F7<& acquisition of control 取得控制权
P(3k1SM acquisition of fixed assets 购置固定资产
[#9i@40 acquisition of shell “买壳”
* bd3^mP acquisition price 收购价
ZfH +Iqd act of God 天灾
ua)jGi f
acting partner 执事合伙人
^v `naA( active market 买卖活跃的市场；交投畅旺的市场；旺市
ftG3!} active partner 积极参与的合伙人
9 QaE)wt active trading 交投活跃
?ac4GA( actual circulation 实际流通
Vr|e(e.% actual cost 实际成本
u &w})`+u5 actual expenditure 实际开支；实际支出
"M, 1ElQ actual income 实际入息；实际收入；实际收益
$~S~pvT actual market 现货市场
~nTj't2R actual price 现货价；实际价格
kU+|QBA@ actual profit 实际利润
L
R\LC6kM actual quotation 实盘；实际价位；实际报价
drMMf[ actual year basis 按实际年度计算
^?$,sS
;Q actuals 实货
nTv}/M& actuarial investigation 精算调查
vQ
L$.A3> actuarial principle 精算原则
4-t^?T: qF actuarial report 精算师报告
5f{P% x( Actuarial Society of Hong Kong 香港精算学会
!b"?l"C +u actuarial valuation 精算师估值
sO`
oapy actuary 精算师
n> ?D-)g ad referendum agreement 暂定协议；有待覆核的协定
+SR{ FF ad valorem duty 从价税；按值征税
S3:AitGJ ad valorem duty system 从价税制
zs~T u ad valorem fee 从价费
lH; V9D^ ad valorem tariff 从价关税
A#6zI NK#B additional allowance 额外免税额
'f!U[Qatg additional amount for unexpired risk 未过期风险的额外款额
NJ)Dw`|%|) additional assessable profit 补加应评税利润
~_-]>
SI additional assessment 补加评税
jM &d i additional commitment 额外承担
+Q[uq!<VJk additional commitment vote 额外承担拨款
L;*
s-j6y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NNF"si\FE additional dependent parent allowance 供养父母额外免税额
3*&
Y'/! additional provision 额外拨款
0:`|T jf_ additional stamp duty 附加印花税
KW (a@X additional tax 补加税罚款；补加税款
+i!5<nn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mUbm3JIjJ adjudged bankrupt 被裁定破产
4; I\% qes adjudicated bankrupt 裁定破产人
| DV?5>> adjudication fee 裁定费；评定印花税额手续费；评估契据费
0_eqO'" adjudication of bankruptcy 裁定破产；宣告破产
mwo:+^v( adjudication of insolvency 裁定无力偿还债务
!( rAI adjusted actual 经调整的实数；调整后的实数
#n'.a1R adjusted current assets 经调整的流动资产；调整后的流动资产
v&|65[< adjusted figure 经调整的数字；调整后的数额
`B w]PO adjusted liabilities 经调整的负债；调整后的负债
_Z Sp$>)/ adjusted loss 经调整的亏损；调整后的亏损
N(Ru/9!y"
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
]bJz-6u#: adjusted profit 经调整的利润；调整后的利润
QJ3#~GYNr adjusted surplus 经调整的盈余额；调整后的盈余额
"~5cz0
H3v adjusted value 经调整的价值；调整后的价值
P{-- R\ adjustment 调整；修订；理算〔保险〕
HJ]xZ83pC adjustment centre 调剂中心
W|7|XO adjustment lag 调整过程的时间差距；调整时差
? Bpnnwx adjustment mechanism 调整机制
7-``J#9= adjustment of loss 亏损调整
cv aG[NF adjustment process 调整过程；调整程序
3l~+VB R_ adjustment range 调整幅度
Y>8Qj+d administered exchange rate 受管制汇率
PqV
F} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9F> `M administration expenses 行政费用
$Lr& V ~ administration fee 手续费；行政费
.`}TND~ administration in bankruptcy 破产管理
tL$,]I$1+ administration order 遗产管理令
bGCC?}\ administrator 管理人；遗产管理人
v-tI `Qpb administrator of the estate 遗产管理人
&t[[4+Qt admission of debt 债项承认书
pM?~AYWb admission of proof 接纳债权证明
d ItfR'$ advance 放贷款项；垫付款项；预支款项；预付款项
byxlC?q7 advance account 暂支帐目；预付款帐户
#NW+t|E advance compensation 预付补偿金
1ysfpX{= advance from shareholder 股东垫款
r8s>s6 vm advance pending reimbursement 预支以待日后付还
5rows]EJJl advanced economy 先进经济体系
Gr\ ]6 advancement 预付；预付财产
hOwb
advances warrant 垫款令
w$:\!FImx advancing 贷出
2iG+Ek-?" adverse balance 逆差
QN#"c adverse exchange 逆汇
J<0{3pZY advertisement addressed to shareholders 在报章刊登的致股东通告
^OKm ( advice for collection 托收通知书
R iLl\S# advice of drawing 提款通知书；汇票通知书
uge r:cD advice of payment 付款通知
qWh W4$7x Advisory Committee [Securities and Futures Commission]
;k!.ey $S 谘询委员会〔证券及期货事务监察委员会〕
1
pVw,} Advisory Committee on Diversification 经济多元化谘询委员会
{Dpsr` & affidavit 誓章；遗产申报誓章
^ Kz ?SO affidavit of no receipt 述明无收款的誓章
~JT`q: l-q affiliate 联号；联营公司；附属公司
"z{/*uM2< affiliated company 附属公司；联号；联营公司
<[k3x8H' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C}h(WOcr`X affordability 负担能力
1eD#-tzV African Development Bank [AfDB] 非洲开发银行
TRi'l #m4 after-acquired property 事后取得的财产
@D;K&:~|N after-hours dealing 市后交易
y||
n9 after-tax profit 税后盈利；税后利润；税后溢利
6{I7)@>N agency agreement 代理协议
28"1 ONs 3 agency expenses 代理机构的开支
F_qApyU,7 agency fee 代理费
&V?+Y2 Agency Law 《代理法》
tg\Nm7I agent 代理人；承销人
h"1}j'2>@ agent of company 公司代理人
M7/5e3 agent's fee 代理人费；经纪费
d~aTj f aggregate 总计；总数；总体数字
z:-{ Y2F aggregate amount 总款额；总额
^aB;Oo aggregate assets and liabilities 总体资产与负债
MLV]+H[mt aggregate at constant price 按固定价格计算的总体数字
+S~ u ,= aggregate demand 总需求
PB^rniY h aggregate gross position 总持仓量
~!({U nt+' aggregate limit 总限额
nOPB*{r| aggregate of salaries tax 合计薪俸税
u. 2X " aggregate performance 总体表现；总体业绩
m~+ .vk aggregate supply 总体供应
_/:- -Z aggregate surplus 总盈余
"o- -MBq4 aggregate total 整体总额
l -XfUjJ aggregate value 总值；合计价值
gv eGBi aggregated basis 合计基准
(')t >B1Z aggregated net chargeable income 合计应课税入息实额
)j8'6tk )Z aggregation 合并计算；合计；总和
1O Ft}>1 aggregation of incomes of husband and wife 夫妇入息合并计算
%`$bQU aggregation of property 财产的总和
`lY-/Ty agio 差价；贴水
W>' DQB 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》
YMw,C:a4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oT}$N_gFT 《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》
}!K
# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q,sO<1wAT\ 《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》
|}77 'w : Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w_U#z(W3l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+IXr4M&3 agreement for a settlement 授产协议
|Gq3pL<jkC agreement for assignment 转让协议
e[fld,s agreement for sale 售卖协议；买卖协议
<RxxGD agreement for sale and purchase 买卖协议
S>5w=RK agreement for the payment of interest 支付利息协议
rv{ Wti[ agreement for the repayment of money 还款协议
@w33u^ agreement of reinsurance 再保险协议
tuH#Cy Agricultural Bank of China 中国农业银行
\&d1bq air passenger departure tax 飞机乘客离境税
V nN(lJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~I")-2"B airport tax 机场税
&x ( D%+ alcohol duty 酒精税
Vb\^xdL> alienation 让与；让渡；转让
[ !~8TF alimony 生活费；赡养费
|xb;#ruR6 All Ordinaries Index [AOI] 所有普通股指数
<DqFfrpc all risks 全险；综合险
<OiH%:G/1 All Sales Record for Stock Market 《股票市场成交报告》
&#C | Allied Capital Resources Limited 新联财务有限公司
?z.
Z_A& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:"Vmy. xq allocation letter 拨款信件
rxx VLW allocation of fund 分配款项；预留款项
% M_F/ O allocation of profit 利润分配；溢利分配
b 2\J<Nw allocation warrant 拨款令
-Nr*na^H9# allotment 分配；配股
G=e'H- allotment notice 股份配售通知；配股通知
XcbEh allotment of shares 股份分配
pw))9~ XU allowable 可获宽免；免税的
4{,!'NA allowable business loss 可扣除的营业亏损
ndyI sR allowable expenses 可扣税的支出
HII@Ed f? allowance 免税额；津贴；备抵；准备金
,*[N_[ allowance for debts 债项的免税额
a kj#.aYk allowance for depreciation by wear and tear 耗损折旧免税额
uKY1AC__ allowance for funeral expenses 殡殓费的免税额
t%y
i3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s4Jy96< allowance for repairs and outgoings 修葺及支出方面的免税额
U+-;(Fh~ allowance to debtor 给债务人的津贴
AO -~dV alteration of capital 资本更改
P e}
T alternate trustee 候补受托人
;5|d[r}k3 amalgamation 合并
CTqhXk[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(Ms0pm-#t ambit of charges 征税范围；收费范围
nBd(p Oe amended valuation 经修订的估值
M )v='O<H8 American Commodities Exchange 美国商品交易所
xxgdp. ( American Express Bank Limited 美国运通银行
un`4q-S7 American Stock Exchange 美国证券交易所
RdjoVCf amortization 摊销
zGL.+ @ amount due from banks 存放银行同业的款项
xyV7MW\?w amount due from banks abroad 存放海外银行同业的款项
v/7^v}[< amount due from holding companies 控股公司欠款
.*?-j?U. amount due from local banks 存放本港银行同业的款项
yJw.z#bB# amount due to banks 银行同业的存款
jl yuu amount due to banks abroad 海外银行同业的存款
do l8O amount due to holding companies 控股公司存款
?V =#x.9 amount due to local banks 本港银行同业的存款
riSgb=7q9 amount due to outport banks 外埠银行同业的存款
<SSkCw amount for note issue 发行纸币的款额
2GR v%:rZ amount of bond 担保契据的款额
1+Q@RiW amount of consideration 代价款额
nCLEAe$W\= amount of contribution 供款数额
=AX"'q amount of indebtedness 负债款额
j^m pkv<P amount of principal of the loan 贷款本金额
H6M G5f_ amount of rates chargeable 应征差饷数额
GjX6noqT amount of share capital 股本额
cJ'OqV F amount of sums assured 承保款额
)D7/[zb^ amount of variation 变动幅度
@lCyH(c% amount of vote 拨款数额
%vRCs] amount payable 应付款额
9bUFxSH amount receivable 应收款额
ey`E
E/WV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;y-sd?pAk analysis 分析
|0VZ1{=* ancillary risk 附属风险
+-Z `v annual account 周年帐目；周年帐目报表；年度决算；年结
Bh65qHQO annual accounting date 年结日期
E_#?;l> annual allowance 每年免税额；年积金；年度津贴；年津
rs0Wy
annual balance 年度余额
lB annual disposable income 每年可动用收入
RVh{wg annual estimates 周年预算
Lwo9s)j<e annual fee 年费
YLb$/6gj6 annual general meeting 周年大会
5wC,:c[H7 annual growth rate 年增率；每年增长率
}`+9ie7]/ annual long-term supplement 长期个案每年补助金
Cq }E5M annual pensionable emolument 可供计算退休金的年薪
yXCHBz 6& annual report 年报
%0%T p Annual Report on the Consumer Price Index 《消费物价指数年报》
tcJN` N annual return 周年报表；周年申报表；每年报税表格
D/Py?<n -B Annual Return Rules 《周年报表规则》
2~%^ y6lR annual review of consumer prices 每年消费物价回顾
*_K*GCy annual roll-forward basis 逐年延展方式
ULzrJbP'7 annual salary 年薪
o`Q.;1(Y' annual statement 年度报表；年度决算表
uP^u:'VjbH 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
cT
n C annuitant 年金受益人
f8)fm2^09 annuity 年金
BR:Mcc annuity contract 年金合约
eaDG7+iS annuity on human life 人寿年金
D=}\]Krmay antecedent debt 先前的债项
#j)"#1IE2W ante-dated cheque 倒填日期支票
BCh|^Pk anticipated expenditure 预期开支
">vi= Tr anticipated net profit 预期纯利
# GzowI' anticipated revenue 预期收入
9u%(9Ae anti-inflation measure 反通货膨胀措施
Dv ~jVI Xu anti-inflationary stance 反通货膨胀立场
@DSKa` apparent deficit 表面赤字
!1/F71l DX apparent financial solvency 表面偿债能力
+9B .}t# apparent partner 表面合伙人
]l, ,en5V application for personal assessment 个人入息课税申请书
KY\=D 2m application of fund 资金应用
!i\ gCLg2_ application to release as liquidator and to destruct the books of accounts and documents
+t J 7Z R% 申请免除清盘人职务及毁灭帐簿与文件
WF<3
7"A@ appointed actuary 委任精算师
22 feYm| appointed auditor 委任核数师；委任审计师
\q^:$iY~ appointed trustee 委任的受托人
;?%_jB$P appointer 委任人
WJN) <+d apportioned pro rata 按比例分摊
#Sg"/Cc apportionment 分配；分摊
Yh; A)N p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R1(3c*0f apportionment formula 分摊方程式
E@4/<;eKK apportionment of estate duty 遗产税的分摊
.sD=k3d appraisal 估价；评估
~nApRC)0 appreciable growth 可观增长
S1U[{R?, appreciable impact 显着影响
w[AL'1s] appreciable increase 可观增长
]8 8qjKL appreciation 增值；升值
$dG:29w appreciation against other currencies 相对其他货币升值
KtHkLYOCG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]`M2Kwp appreciation tax 增值税
ygQe'S{!S\ appropriation 拨款；拨用；拨付
pj7v{H + appropriation account 拨款帐目
1:J+` mzpl Appropriation Bill 拨款法案
z7TyS.z appropriation-in-aid system 补助拨款办法
6w[EJ;=p_ approved assets 核准资产
wOsg,p;\' approved basket stock 认可一篮子证券
I {=Yuc approved budget 核准预算
45WJb+$ approved charitable donation 认可慈善捐款
L+}<g QJ( approved charitable institution 认可慈善机构
V)P8w#, approved currency 核准货币；认可货币
%< `D' V@ approved estimates 核准预算
9dWz3b1[] approved estimates of expenditure 核准开支预算
`\f 3Ij, approved overseas insurer 核准海外保险人
9*r^1PRc approved overseas trust company 核准海外信托公司
cZ# %tT# approved pooled investment fund 核准汇集投资基金
F6aC'<#/ approved provident fund scheme 认可公积金计划
KtGbpcS$f approved provision 核准拨款
!;0K=~(Y^ approved redeemable share 核准可赎回股份
l2I%$|)d approved regional stock 认可地区性证券
1xInU_SPf approved retirement scheme 认可退休金计划
#/{3qPN?@ approved subordinated loan 核准附属贷款
BvUiH<-D arbitrage 套戥；套汇；套利
Y=5P=wE arbitrageur 套戥者；套汇者
3 FV -&Y arbitrary amount 临时款项
F< XOt3VY. arrangement 措施；安排；协定
QW tDZ> arrears 欠款
(e0(GO qf4 arrears of pay 欠付薪酬
KC)}M zt6_ arrears of revenue 逾期未收税款；逾期未收的帐项
r -.>3J articles of association 组织章程；组织细则；组织章程细则
YrV@k*O* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`evF?t11X ascertainment of profit 确定利润
&x UD ( "Asia Clear" “亚洲结算系统”
qHvUBx0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Kxg@( Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gtePo[ZH.P Asian Development Fund [ADF] 亚洲发展基金
7*"Jx}eM Asian dollar bond 亚洲美元债券
"p7nngn~ Asian dollar market 亚洲美元市场
_
j`tR : Asian dollar rate 亚洲美元利率
SZ}=~yoD( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
k81%$E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5DVYHN9c| asked price 沽盘；喊价；索价；卖方报价
W/AF assessable income 应评税入息
eW;3ko E assessable loss 应评税亏损
2_y]MXG+% assessable profit 应评税利润
"c|Rpzs[ assessable value 应评税值
5~j#Z (}u assessed profit 估定利润
A\#z<h[> assessed value 经评估价值
D: /q<<| assessment 评税；评定；估价；评税单
"%\hDL; assessment number 评税编号；估价编号
5 7-Hx; assessment of additional tax 补加税评税
I2Imb 9k~B assessment of performance 业绩评估；实绩评价
iaLZ|\`3a Assessor 评税主任
PjH'5Y asset price bubbles 资产价格泡沫
hidQO h asset-backed securities 具资产保证的证券
2`TV(U@ assets accretion 资产增值
c+
e~BN assets and liabilities 资产与负债
AV7#,+p%G assets betterment statement 资产递增表；资产改进表
cqSXX++CS, assets lending 实物放款；有抵押贷款
i;-M8Q^ assets of the company passing on the death 死者去世时转移的公司资产
v?Utz~lQ assets pledged as security for liabilities 用作负债抵押的资产
gu+zfvkcY assets portfolio 资产投资组合
6su~SPh assets price 资产价格
|<5F08]v assets quality 资产质素
6uT*Fg-G assets realization 资产变现
0Qq<h;8xEc assets refinancing arrangement 资产再集资安排
.ESvMK~x assets securitization 资产证券化
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P:-\* assets situated outside Hong Kong 在香港以外地方的资产
%qiVbm0 assets stripping 削减资产；拆卖资产
+vaA
P= assets value 资产值
I kw@B)0} assignee 承让人
"r* `*1 assignment 转让；转让书；转让契
QXN_ ?E,g/ assignment of interest 权益转让
*BdH
&U assignment of letters patent and trade mark 专利证书及商标转让
y.c6r> } assignment of property 物业转让；物业转让书
n:P:im?,y* assignment right 转让权
h<TZJCt assignor 转让人
QS5t~r b associate 有联系的人；有关连人士；相联者；合伙人；联系人
E6Z kO/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\2 e^x associate member 附属会员
`$ S&:Q, associated body corporate 相联法人团体
&Jc atI associated company 相联公司；联属公司
-5 D<zP/ associated corporation 相联法团
f:O bI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@uldD"MJ<] 公认会计师公会〔英国〕
%^ L{K[} Association of Futures Exchange Brokers 香港期货经纪协会
hlB\Xt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(+[%^96 association of underwriters 承保人组织
xcU!bDV assumption of control 接管
0o"aSCq8t assurance 担保；保险；转易；转易书
#79[Qtkrhm assurance of interest 权益的转易
k$JOHru at 19XX price 按一九ＸＸ年价格计算
*LU/3H|} at a discount 按赔价计算；按贴水价格计算；打折扣
q]I aRho at a premium 按溢价计算；按升水价格计算
Dzf\m>H[ at call 通知付款；按通知
7XK0vKmW3 at constant market price 按固定市价计算
8hD [z} at constant price 按固定价格计算
e-`.H t at cost 按成本计算
#$x,PeG at current market price 按当时市价计算；按现时市价计算
S`U8\KTi at current price 按当时价格计算；按现时价格计算
o3/o2[s at factor cost 按要素成本计算；按生产要素成本计算
(8)9S6 at money-of-the-day price 按付款当日价格计算
BEvY& 3%l at or better 按指定或较佳价位〔买卖指令〕
bo/9k 4N3 at par 按面值计算；平价
LwK]fFtu at sight 见票即付
o_BTo5] at the close 按收市盘
[Hx(a.,d at the opening 按开市盘
2&>t,;v@ attestation 见证；见证条款
4,z|hY_*t at-the-money option 平价期权
}!oEjcX ' attorney 受权人；受托代表人
. i
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T+ZA"i+
attributable profit 可归属利润
$3G^ }A" attributable share value 可归属股份价值
O5 73AA Auckland Stock Exchange 奥克兰证券交易所
zMFTkDY auction 拍卖
l d@+p auctioneer 拍卖商
ZBK0`7#&EH audit 审计；核数
H3<tsK=: Audit Commission 审计署
8 O9^g4? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+ w^,!gA& 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
R ~kO5jpW audit review 帐目审查
?$ e]K/* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
in<.0v9w audited account 审计帐目；经审计的帐目
:J]'c} audited annual account 经审计的周年帐目
t{jY@J T| audited balance sheet 经审计的资产负债表
b>OB}Is auditor 核数师；核数主任；审计师
w\o6G7 auditor's certificate 核数师证明书；审计师证明书
W~;Jsd=f auditor's report 核数师报告；审计师报告
u9OY
Jo Aussie bond 澳元债券
AX 8~w(sv austerity budget 紧缩预算
V;xPZ2C; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J
W@6m Australia All Ordinaries Index 澳洲所有普通股票指数
Wvf>5g)? Australian Dollar [AUD] 澳元
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8Y7 Australian Options Market 澳大利亚期权市场
~3?-l/ $ Australian Securities Commission 澳洲证券事务监察委员会
V%r`v%ktF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/D HgwpJ Australian Stock Exchange 澳大利亚证券交易所
hbH~Ya=+S Austrian Schilling [ATS] 奥地利先令
x?{UWh% authentication 认证；鉴证
pqb'L ] authority to purchase 委托购买证；委购书
Op ar+|p\ authorization 认可；核准；授权；授权书
ES&u*X: authorization by direction 指示授权
E(4c & authorization by instruction 指令授权
.Rk8qRB authorization by warrant 令状授权
_w4G|j$C authorization of unit trust 单位信托的认可
@/.#
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["EXSptB authorized capital 法定资本
7sxX?u authorized clerk 出市员
\mc0fY authorized dealer 认可交易商
_M%S authorized financial institution 认可财务机构
~4{q authorized fund 认可基金
"kyCY9) % authorized fund house 获授权的基金公司；认可基金公司
iAu/ t authorized institution 认可机构
O@T,!_Z f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q>2bkc GY# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*=!e, authorized insurer 获授权保险人；获认可承保人
eut2x7Z(c authorized investment 特准投资项目
t^~vi'bB authorized person 获授权人
@./h$]6 authorized representative 获授权代表
H~+A6g]T authorized share capital 法定股本
~i5YqH0 automated quotation system 自动报价系统
6e+'Y"v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3Tl<ST\ 自动交易系统〔香港期货交易所有限公司〕
?IVJ#6[ automatic adjustment mechanism 自动调整机制
U"k$qZ[ automatic adjustment system 自动调整系统
-+rzc&h Automatic Clearing House 自动票据交换所
W\~^*ny
P6 automatic exchange rates accumulation system 自动化汇率累集系统
,I jZQ53q~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qgrJi +WZ automatic teller machine [ATM] 自动柜员机
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?{x autopay 自动转帐
VV$t*9w available assets 可用资产
,/ {e%J available fiscal reserve 现存财政储备
? uq`| 1 ` available profit 可用利润
ApCU| *r) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]$@a.#} average 平均；平均数；海损
kcCCa@~v average basic salary 平均基本薪金
^HC 6v;K average consumer expenditure 平均消费开支；一般消费开支
6eV#x%z@v' average cost 平均成本
E nM average cost of land production 增辟土地平均成本
.HS6DOQ average daily turnover 平均每日成交额
oFWb.t9< average daily wage rate 平均每日工资率
c
C3>Ff' average expenditure pattern 平均开支模式
%qoS(iO`h average growth rate 平均增长率
ODxZO3 average net fixed assets 固定资产平均净值
!RI _Uph average of relatives 相对价格平均数
YEx gUE| average price 平均价格
FDz` U:8 average propensity to consume 平均消费倾向；一般消费倾向
Y $=jAN average propensity to save 平均储蓄倾向；一般储蓄倾向
? }M81 average rate 平均率
j]BRf A average revenue 平均收入；平均收益
8>v_th average stock 平均库存；平均存货
@sXv5kZ: average yearly rent 平均年租
puC91 avoidance of double taxation 避免双重课税
;,&cWz avoidance of tax 避税
