A:
= o4gW`\z A share Ａ股；甲类股份
22 'Ra[ abatement of tax 减税；减扣免税额
gBr /Y}I
ABN AMRO Bank N.V. 荷兰银行
1~Z
above-the-line expenditure 线上项目支出；经常预算支出
sJ{r+wY above-the-line receipt 线上项目收入；经常预算收入
8<Pi}RH ABSA Asia Limited 南非联合亚洲有限公司
~b @"ir+g4 absolute change 绝对数值变更
t$
97 [ay absolute expenditure 实际开支
*q"1I9zvT absolute guideline figure 绝对准则数字
.k$Yleg absolute interest 绝对权益
6l:uQz9 absolute order of discharge 绝对破产解除令
~ mz X1[ absolute profit margin 绝对利润幅度
=h xyR; absolute value 实值；绝对值
l9e=dV:pH absolutely vested interest 绝对既得权益
9k \M<jA absorbed cost 已吸收成本；已分摊成本
* cZ 7? absorption 吸收；分摊；合并
!mmSF1f absorption rate 吸收率；摊配率；分摊率
b;F aTm@ ACB Finance Limited 亚洲商业财务有限公司
}@"v7X $ acceptable form of reciprocity 合理的互惠条件
v"o_V| acceptable rate 适当利率；适当汇率
ep4?;Qmho acceptance agreement 承兑协议
,Wtgj=1!. acceptance for honour 参加承兑
#"8 'y acceptor 承兑人；接受人；受票人
\H& ; .??W acceptor for honour 参加承兑人
fR?'HsQg accident insurance 意外保险
k< x7\T
Accident Insurance Association of Hong Kong 香港意外保险公会
1B gHkDW accident insurance scheme 意外保险计划
3?D{iMRM accident year basis 意外年度基准
B2Rpd &[ accommodation 通融；贷款
fw
VI%0C@ accommodation bill 通融票据；空头票据
y|=KrvMHJ accommodation party 汇票代发人
R;pIi/yDRe account balance 帐户余额；帐户结余
n0 G@BE1Y= account book 帐簿
4V;-*: account collected in advance 预收款项
!L(
)3= account current book 往来帐簿
k{O bm
g account of after-acquired property 事后取得的财产报告
kZhd^H. account of defaulter 拖欠帐目
hYh~%^0dt account payable 应付帐款
S=W^iA6> account payee only [A/C payee only] 只可转帐；存入收款人帐户
_DAqL@5n account receivable 应收帐款
&*bp EdkZ account receivable report 应收帐款报表
v}id/brl account statement 结单；帐单；会计财务报表
f'bwtjO account title 帐户名称；会计科目
u1 gD*4 + accountant's report 会计师报告
N f)SR#; Accountant's Report Rules 会计师报告规则
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4t4~> accounting and auditing procedure 会计与审计程序；会计与核数程序
@+1AYVz(k Accounting Arrangements 《会计安排》
B`gH({U accounting basis 会计基础
I2krxLPd accounting by Official Receiver 破产管理署署长呈交的帐目
D^a(|L3; Accounting Circular 《会计通告》
:wEy""*N0 accounting class 会计类别
q&}+O accounting date 记帐日期；会计结算日期
bc:3 5. accounting for money 款项核算
/EJy?TON* Accounting Officer 会计主任
!x\\# 9 accounting period 会计报告期；会计期
wz{c;v\J^ accounting policy 会计政策；会计方针
*CbV/j"P? accounting practice 会计惯例
r i)`e accounting principle 会计准则
Ms5R7<O.7 accounting record 会计记录
#
2FrP5rC accounting report 会计报告
0fLd7*1> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a_ ]l?t Accounting Society of China 中国会计学会
R<vbhB/l U accounting statement 会计报表
+=d= accounting system 会计制度；会计系统
11 k}Ly accounting transaction 会计事项；帐务交易
B~M6l7^? accounting treatment 会计处理
=p7id5" accounting year 会计年度
XL9-N?(@ accretion 增值；添加
fQwL x
accrual 应计项目；应累算数目
\/C5L:|p_ accrual basis 应计制；权责发生制
wCV~9JTJ! accrual basis accounting 应计制会计；权责发生制会计
k2.k}?w!JO accrue 应累算；应计
p$ETAvD accrued benefit 应累算利益
j/F ('r~L accrued charges 应计费用
O O XP1L accrued cumulative preference share dividend 应累算的累积优先股股息
-% Ce accrued expenses 应累算费用
u.*}'C>^^v accrued interest payable 应付利息；应计未付利息
ZD7qw*3+ accrued interest receivable 应收利息；应计未收利息
~3&hvm[IQ accrued right 累算权益
OT$++cj^ accruing profit 应累算的利润
\KS.A
4 accumulated fiscal reserve 累积财政储备
^. accumulated profit 累积利润；滚存溢利
CJDNS21m accumulated reserve 累积储备
HIt9W]koO accumulation of surplus income 累积收益盈余
GctV acquired assets 既得资产
OEX\]!3_Fm acquisition 收购；购置；取得
us8HXvvp{ acquisition cost 购置成本
d{7)_Sbky acquisition expenses 购置费用
+WKN&@ acquisition of 100% interest 收购全部股权
KfP g j acquisition of control 取得控制权
3.g 4X?=zd acquisition of fixed assets 购置固定资产
$dWYu"2C D acquisition of shell “买壳”
VS!v7-_N5 acquisition price 收购价
I~Qi):&x act of God 天灾
_y sakn acting partner 执事合伙人
!qHB?] active market 买卖活跃的市场；交投畅旺的市场；旺市
yjq|8.L[
G active partner 积极参与的合伙人
7Ka 4?@bQ active trading 交投活跃
6#.9T;& actual circulation 实际流通
H<;~u:; 8Q actual cost 实际成本
]m7x&N2 actual expenditure 实际开支；实际支出
[ wnaF|h actual income 实际入息；实际收入；实际收益
]=]MJ3_7 actual market 现货市场
ykH@kv Qt actual price 现货价；实际价格
9'e<{mlM actual profit 实际利润
=zDvZ(5 actual quotation 实盘；实际价位；实际报价
) :nC%0V actual year basis 按实际年度计算
B/^o$i actuals 实货
:Bu)cy#/[ actuarial investigation 精算调查
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'F:LMX actuarial principle 精算原则
sY ?wQ: actuarial report 精算师报告
rx@i .+ Actuarial Society of Hong Kong 香港精算学会
!, rF(pz actuarial valuation 精算师估值
D~|q^Ms, % actuary 精算师
5*Qzw[[= ad referendum agreement 暂定协议；有待覆核的协定
8<32(D{ ad valorem duty 从价税；按值征税
k7L4~W ad valorem duty system 从价税制
R~|(]#com ad valorem fee 从价费
${}9/(x/^ ad valorem tariff 从价关税
2 - (}=N additional allowance 额外免税额
B@*!>R additional amount for unexpired risk 未过期风险的额外款额
:#{0yno)H additional assessable profit 补加应评税利润
k,; (`L additional assessment 补加评税
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>6i2M,u additional commitment 额外承担
yF_/.m I additional commitment vote 额外承担拨款
_ 34%St!lg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OECVExb@eH additional dependent parent allowance 供养父母额外免税额
yu > ;m.e_ additional provision 额外拨款
J!dv"Ww" additional stamp duty 附加印花税
rusYNb1J additional tax 补加税罚款；补加税款
Fu\#:+5\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-V[!qI adjudged bankrupt 被裁定破产
fY #Y n adjudicated bankrupt 裁定破产人
JsMN_%y? adjudication fee 裁定费；评定印花税额手续费；评估契据费
}jU)s{>f b adjudication of bankruptcy 裁定破产；宣告破产
'A\0^EvVv adjudication of insolvency 裁定无力偿还债务
O*B9 Bah adjusted actual 经调整的实数；调整后的实数
Snp(&TD<< adjusted current assets 经调整的流动资产；调整后的流动资产
~V?\@R:g adjusted figure 经调整的数字；调整后的数额
}<w9Jfr"X adjusted liabilities 经调整的负债；调整后的负债
%qqeL adjusted loss 经调整的亏损；调整后的亏损
tB4yj_ZF adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}w2Et adjusted profit 经调整的利润；调整后的利润
D0MW~Y 6{ adjusted surplus 经调整的盈余额；调整后的盈余额
3H 4T*&9;n adjusted value 经调整的价值；调整后的价值
>IA1 \?( adjustment 调整；修订；理算〔保险〕
@ +)T"5_Y[ adjustment centre 调剂中心
Y?z o") adjustment lag 调整过程的时间差距；调整时差
<Lt"e8Z> x adjustment mechanism 调整机制
rSm#/)4A adjustment of loss 亏损调整
gQ%mVJB{( adjustment process 调整过程；调整程序
8DbP$Wwi adjustment range 调整幅度
Ge=\IAj administered exchange rate 受管制汇率
'WBhW5@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a1[J> administration expenses 行政费用
`0w !& administration fee 手续费；行政费
=4U$9jo!; administration in bankruptcy 破产管理
,JTyOBB<I administration order 遗产管理令
"A5z!6T{ administrator 管理人；遗产管理人
8 ]O#L}" administrator of the estate 遗产管理人
[a}Idi`
K admission of debt 债项承认书
F[0~{*/|G admission of proof 接纳债权证明
_F^ NX % advance 放贷款项；垫付款项；预支款项；预付款项
+ &J1D8 advance account 暂支帐目；预付款帐户
bxBndxl advance compensation 预付补偿金
7 n^1H[q advance from shareholder 股东垫款
cS@p`A7Tpo advance pending reimbursement 预支以待日后付还
-Ekf T_ advanced economy 先进经济体系
i=pfjC advancement 预付；预付财产
</SO#g^r< advances warrant 垫款令
kE!k y\E advancing 贷出
+%~me? adverse balance 逆差
sEZ2DnDI adverse exchange 逆汇
qLKL*m advertisement addressed to shareholders 在报章刊登的致股东通告
#SjCKQ~ advice for collection 托收通知书
De>,i%`Q,D advice of drawing 提款通知书；汇票通知书
-lq`EB + advice of payment 付款通知
0m\( @2E Advisory Committee [Securities and Futures Commission]
HzuG- V 谘询委员会〔证券及期货事务监察委员会〕
'P4V_VMK Advisory Committee on Diversification 经济多元化谘询委员会
9i{(GO affidavit 誓章；遗产申报誓章
:b _hF affidavit of no receipt 述明无收款的誓章
pL> Yx> affiliate 联号；联营公司；附属公司
osLEH?iKW affiliated company 附属公司；联号；联营公司
q F`]}7"^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i~M-V=Zg affordability 负担能力
<'A-9y]-v African Development Bank [AfDB] 非洲开发银行
+Mn(s36f2 after-acquired property 事后取得的财产
s.KfMJ"u[ after-hours dealing 市后交易
vk M_a}%< after-tax profit 税后盈利；税后利润；税后溢利
Rt5Xqz\6i agency agreement 代理协议
>%n6n! " agency expenses 代理机构的开支
n* . <L agency fee 代理费
/5
OQ0{8p Agency Law 《代理法》
4X}TG agent 代理人；承销人
YG*}F|1 agent of company 公司代理人
|S]fs9 agent's fee 代理人费；经纪费
beV+3HqB8 aggregate 总计；总数；总体数字
L}A2$@ aggregate amount 总款额；总额
nvc(< Ovw aggregate assets and liabilities 总体资产与负债
Ywcgt| aggregate at constant price 按固定价格计算的总体数字
+apn3\ _ aggregate demand 总需求
1}p :]/; aggregate gross position 总持仓量
5>=4$!` aggregate limit 总限额
f 3h]t0M aggregate of salaries tax 合计薪俸税
2n#H%&^?a aggregate performance 总体表现；总体业绩
}/IP\1bG aggregate supply 总体供应
(hRg0Z= aggregate surplus 总盈余
1 . o0" aggregate total 整体总额
sqRvnCD! aggregate value 总值；合计价值
,ZO?D|M1 aggregated basis 合计基准
S T4[d'|j aggregated net chargeable income 合计应课税入息实额
[ p(0g;bx aggregation 合并计算；合计；总和
89P7iSV#* aggregation of incomes of husband and wife 夫妇入息合并计算
0 U# m7j aggregation of property 财产的总和
9o]!D,u8=5 agio 差价；贴水
=vDDfPR 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》
`}a-prT<f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u%OLXb 《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》
#H5 +8W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
77]lp mC 《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》
tZ*>S] qD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lACS^( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(&_^1 agreement for a settlement 授产协议
{7 ](- agreement for assignment 转让协议
g"g3|$#Ej| agreement for sale 售卖协议；买卖协议
] {0OPU agreement for sale and purchase 买卖协议
N&(MM.\ `^ agreement for the payment of interest 支付利息协议
P$@:T[}v agreement for the repayment of money 还款协议
3q6FV7Fv&b agreement of reinsurance 再保险协议
>rYMOC~ Agricultural Bank of China 中国农业银行
f Avh!g air passenger departure tax 飞机乘客离境税
_BCq9/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y"K[#&,0 airport tax 机场税
KR%NgV+}!0 alcohol duty 酒精税
'mF&`BN}b alienation 让与；让渡；转让
*w6F0>u alimony 生活费；赡养费
o+- 0`!yj All Ordinaries Index [AOI] 所有普通股指数
5 (q4o` all risks 全险；综合险
\ vpX6 !T All Sales Record for Stock Market 《股票市场成交报告》
*h pS/g/3\ Allied Capital Resources Limited 新联财务有限公司
R(f %*S4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ndk~(ex|j allocation letter 拨款信件
wawJZ+V allocation of fund 分配款项；预留款项
lt\Bm<"z!1 allocation of profit 利润分配；溢利分配
&F'n
>QT9q allocation warrant 拨款令
M `) 3(|4 allotment 分配；配股
EQ"+G[ j~x allotment notice 股份配售通知；配股通知
Z8f?uF allotment of shares 股份分配
20:![/7:! allowable 可获宽免；免税的
<" 0b 8 Z allowable business loss 可扣除的营业亏损
P#rS.CIh allowable expenses 可扣税的支出
X'xnJtk allowance 免税额；津贴；备抵；准备金
Q Vl"l'e8 allowance for debts 债项的免税额
_! ?a9 allowance for depreciation by wear and tear 耗损折旧免税额
iWkC: fQz allowance for funeral expenses 殡殓费的免税额
(SA^ > r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
],'"iVh allowance for repairs and outgoings 修葺及支出方面的免税额
sy6[%8D $ allowance to debtor 给债务人的津贴
Q*e\I8R} alteration of capital 资本更改
dkQP.Tj$i alternate trustee 候补受托人
Pv*]AF;9pQ amalgamation 合并
z 1.vnGP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:1 v.Jk ambit of charges 征税范围；收费范围
iRV=I , amended valuation 经修订的估值
QQ %W3D @ American Commodities Exchange 美国商品交易所
B f.- 5 American Express Bank Limited 美国运通银行
X"jtPYCpV{ American Stock Exchange 美国证券交易所
i
nk !>Z amortization 摊销
A yOy&]g amount due from banks 存放银行同业的款项
_Y)Wi[ amount due from banks abroad 存放海外银行同业的款项
=t. T9'{ amount due from holding companies 控股公司欠款
Xs~IoU amount due from local banks 存放本港银行同业的款项
}yd!UU amount due to banks 银行同业的存款
1`~.!yd8( amount due to banks abroad 海外银行同业的存款
xE*. ,:,& amount due to holding companies 控股公司存款
5d -rF:# amount due to local banks 本港银行同业的存款
oS<*\!&D amount due to outport banks 外埠银行同业的存款
m +x$LkP amount for note issue 发行纸币的款额
[&lH[:Y# amount of bond 担保契据的款额
o;O Eb amount of consideration 代价款额
p]7IoO
-@ amount of contribution 供款数额
Z
?F_({im amount of indebtedness 负债款额
,Z8)DC= amount of principal of the loan 贷款本金额
\]3[Xw -$ amount of rates chargeable 应征差饷数额
LYyud amount of share capital 股本额
~C HVU3 amount of sums assured 承保款额
F ><ficT amount of variation 变动幅度
CbOCL~ " amount of vote 拨款数额
x X.{(er amount payable 应付款额
s'BlFB n amount receivable 应收款额
, hp8b$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l4 U analysis 分析
c/l^;6O/!\ ancillary risk 附属风险
hzA+ , annual account 周年帐目；周年帐目报表；年度决算；年结
<driD'=F annual accounting date 年结日期
Tz&h[+ 6` annual allowance 每年免税额；年积金；年度津贴；年津
bzECNi5^ annual balance 年度余额
=}Yz[-I annual disposable income 每年可动用收入
O<MO2U+^x annual estimates 周年预算
Y<_;8%S annual fee 年费
zu
7Fq ]zD annual general meeting 周年大会
k[y^7, r annual growth rate 年增率；每年增长率
!&5*H06 annual long-term supplement 长期个案每年补助金
| 3 `8$- annual pensionable emolument 可供计算退休金的年薪
T`GiM%R;g annual report 年报
1-|ae J Annual Report on the Consumer Price Index 《消费物价指数年报》
mri g5{ annual return 周年报表；周年申报表；每年报税表格
Mt@Ma ]! Annual Return Rules 《周年报表规则》
WYIv&h <h" annual review of consumer prices 每年消费物价回顾
+fQJ#?N2n annual roll-forward basis 逐年延展方式
dZ4c!3'F annual salary 年薪
Q 87'zf annual statement 年度报表；年度决算表
7"OJ,Mx% 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
1jpf t3 *x annuitant 年金受益人
RNt9Qdr4y annuity 年金
?. Ip (g annuity contract 年金合约
%l!- rXp annuity on human life 人寿年金
ZVrZkd ` antecedent debt 先前的债项
8d&%H, ante-dated cheque 倒填日期支票
}hcY5E-n anticipated expenditure 预期开支
o4agaA3k anticipated net profit 预期纯利
$weC '-n@ anticipated revenue 预期收入
x0lAJaG anti-inflation measure 反通货膨胀措施
M(n@ytz anti-inflationary stance 反通货膨胀立场
MSB /O. apparent deficit 表面赤字
cM]ZY i apparent financial solvency 表面偿债能力
m|v$F,Lv apparent partner 表面合伙人
8Y:x+v5 application for personal assessment 个人入息课税申请书
F3L+X5D.yu application of fund 资金应用
LCuz_LTFq{ application to release as liquidator and to destruct the books of accounts and documents
2rb@Md]dx 申请免除清盘人职务及毁灭帐簿与文件
=q*c}8R_0 appointed actuary 委任精算师
yet ~ appointed auditor 委任核数师；委任审计师
yD@1H(yM appointed trustee 委任的受托人
lb C,*U^ appointer 委任人
Vlge*4q apportioned pro rata 按比例分摊
Z*=$n_
G apportionment 分配；分摊
l hST%3Ld Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
` $q0fTz apportionment formula 分摊方程式
IR8yE`(h apportionment of estate duty 遗产税的分摊
7y_<BCx
h appraisal 估价；评估
\ _?d?:#RD appreciable growth 可观增长
T1'\!6_5 appreciable impact 显着影响
5=R]1YI~$ appreciable increase 可观增长
GInw7 appreciation 增值；升值
Q 9E.AN appreciation against other currencies 相对其他货币升值
&y7xL-xP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+k[w)7Q appreciation tax 增值税
ls~9qkAyLx appropriation 拨款；拨用；拨付
#)3 B appropriation account 拨款帐目
"2p\/VfA Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
p|@#IoA/e approved assets 核准资产
N|3#pHm@ approved basket stock 认可一篮子证券
}Kn
l approved budget 核准预算
7k00lKA\w approved charitable donation 认可慈善捐款
@uanej0q7 approved charitable institution 认可慈善机构
|*Oi:)qt approved currency 核准货币；认可货币
p7HLSB2Rp approved estimates 核准预算
P'DcNMdw approved estimates of expenditure 核准开支预算
M27H {} v approved overseas insurer 核准海外保险人
RE4WD9n approved overseas trust company 核准海外信托公司
Ty#sY'% approved pooled investment fund 核准汇集投资基金
WdB\n/BWB approved provident fund scheme 认可公积金计划
X z9[0;Q approved provision 核准拨款
>?6HUUQ approved redeemable share 核准可赎回股份
JpxQS~VX approved regional stock 认可地区性证券
_ {6l} approved retirement scheme 认可退休金计划
Vhr 6bu] approved subordinated loan 核准附属贷款
UcH#J &r arbitrage 套戥；套汇；套利
[ako8 arbitrageur 套戥者；套汇者
]&dPY[~,/i arbitrary amount 临时款项
;>S|?M4GZ arrangement 措施；安排；协定
Q7i(M >|O arrears 欠款
9ExI, arrears of pay 欠付薪酬
*z.r OY=
8 arrears of revenue 逾期未收税款；逾期未收的帐项
}D.\2x(J articles of association 组织章程；组织细则；组织章程细则
X5)(,036 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Kr;=4xg= ascertainment of profit 确定利润
G*jq5_6 "Asia Clear" “亚洲结算系统”
+L @\/=;G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L27WD m^) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
) .KMZ] Asian Development Fund [ADF] 亚洲发展基金
_"*s x- Asian dollar bond 亚洲美元债券
UtQCTNjC{ Asian dollar market 亚洲美元市场
zx*D )i5- Asian dollar rate 亚洲美元利率
hljKBx ~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_O ;4 > Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
CGkx_E] asked price 沽盘；喊价；索价；卖方报价
H6Bw3I[ assessable income 应评税入息
lJdYR'/Wd assessable loss 应评税亏损
j;
R20xf 0 assessable profit 应评税利润
g/i%XTX> assessable value 应评税值
Pn6~66a6 assessed profit 估定利润
%(W8W Lz} assessed value 经评估价值
* )Cr1d k assessment 评税；评定；估价；评税单
yqVoedN assessment number 评税编号；估价编号
*M_^I )*L assessment of additional tax 补加税评税
<q>d@Foi assessment of performance 业绩评估；实绩评价
)[|_q, Assessor 评税主任
cG%X}ZV5 asset price bubbles 资产价格泡沫
rs( e asset-backed securities 具资产保证的证券
f re 5{=@ assets accretion 资产增值
pLys%1hg assets and liabilities 资产与负债
/J&ks>St assets betterment statement 资产递增表；资产改进表
*N }$~N assets lending 实物放款；有抵押贷款
f=u +G assets of the company passing on the death 死者去世时转移的公司资产
E!BzE_|i assets pledged as security for liabilities 用作负债抵押的资产
~(7ct*U~ assets portfolio 资产投资组合
S#r|?GYua assets price 资产价格
x 4sIZe+ assets quality 资产质素
D$*o}*mb assets realization 资产变现
Yl:[b{Py assets refinancing arrangement 资产再集资安排
{cb<9Fii assets securitization 资产证券化
y n_. assets situated outside Hong Kong 在香港以外地方的资产
j>uu3ADd2 assets stripping 削减资产；拆卖资产
O:GAS [O` assets value 资产值
8FZC0j.^DH assignee 承让人
s@{~8cHgU assignment 转让；转让书；转让契
^E:-Uy
assignment of interest 权益转让
ByO?qft>u assignment of letters patent and trade mark 专利证书及商标转让
m7C!}l]9 assignment of property 物业转让；物业转让书
3,X8 5`v^ assignment right 转让权
2eA.04F assignor 转让人
T ,rRE7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
ts}OE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GZKYRPg associate member 附属会员
Yyr9Kj: associated body corporate 相联法人团体
-A=3W3:C associated company 相联公司；联属公司
DdU w~n, associated corporation 相联法团
:Fu 7T1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{$i>\) 公认会计师公会〔英国〕
[t$ r)vX Association of Futures Exchange Brokers 香港期货经纪协会
aM(# J7; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9I;~P & association of underwriters 承保人组织
wf &Jd:)4t assumption of control 接管
h/5S2EB0!O assurance 担保；保险；转易；转易书
I,`;#Q)nx assurance of interest 权益的转易
HtiIg a 7 at 19XX price 按一九ＸＸ年价格计算
KfY U.Q at a discount 按赔价计算；按贴水价格计算；打折扣
he:z9EG} at a premium 按溢价计算；按升水价格计算
cofdDHXfQI at call 通知付款；按通知
&1?6Q_p6c at constant market price 按固定市价计算
s=F[.X9lp at constant price 按固定价格计算
YD;d* E%t at cost 按成本计算
X1o^MMpz(F at current market price 按当时市价计算；按现时市价计算
4>LaA7)v at current price 按当时价格计算；按现时价格计算
h]+;"v6 / at factor cost 按要素成本计算；按生产要素成本计算
LHXR7Fjc at money-of-the-day price 按付款当日价格计算
&5 ${k' at or better 按指定或较佳价位〔买卖指令〕
C "B'Dj at par 按面值计算；平价
,UNk]vd at sight 见票即付
R=&-nC5e at the close 按收市盘
8iOHav4 at the opening 按开市盘
u' Q82l&Y attestation 见证；见证条款
gx',K1T at-the-money option 平价期权
TI/RJF b attorney 受权人；受托代表人
&v t)7[ attornment 新拥有人承认书
o3GkTn O attributable profit 可归属利润
&qWB\m attributable share value 可归属股份价值
M \ Auckland Stock Exchange 奥克兰证券交易所
-!\%##r7~ auction 拍卖
G
& NK auctioneer 拍卖商
ZfH>UHft audit 审计；核数
8ih_S2Cd Audit Commission 审计署
D7JrGaF{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$u'"C|>8 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
; UM(y@ audit review 帐目审查
S50}]5K
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VltM{-k^ audited account 审计帐目；经审计的帐目
6)ln,{ audited annual account 经审计的周年帐目
~:o$}`mW audited balance sheet 经审计的资产负债表
'SoBB: auditor 核数师；核数主任；审计师
5`+9 <8V auditor's certificate 核数师证明书；审计师证明书
>1;jBx>Qy% auditor's report 核数师报告；审计师报告
.UQ|k,,t Aussie bond 澳元债券
doHE]gC2Uz austerity budget 紧缩预算
qe&B$3D| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_*%K!%}l= Australia All Ordinaries Index 澳洲所有普通股票指数
X[1D$1Dvw Australian Dollar [AUD] 澳元
-N wic| Australian Options Market 澳大利亚期权市场
OuEcoI K Australian Securities Commission 澳洲证券事务监察委员会
]@<VLP? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
KYJP`va6k Australian Stock Exchange 澳大利亚证券交易所
<FBBR2 Austrian Schilling [ATS] 奥地利先令
SZ9 DT authentication 认证；鉴证
3Il._]# authority to purchase 委托购买证；委购书
8Q$WwiS authorization 认可；核准；授权；授权书
f!R7v|j P authorization by direction 指示授权
%;v~MC @ authorization by instruction 指令授权
l9="ccM authorization by warrant 令状授权
*AQ3RA 8 authorization of unit trust 单位信托的认可
: [328X2 authorized agent 指定代理人
".$k OH_ : authorized capital 法定资本
'j,
([ authorized clerk 出市员
n8=D zv0 authorized dealer 认可交易商
&Tuj`DL authorized financial institution 认可财务机构
zhd1)lgY authorized fund 认可基金
3*2~#dh= authorized fund house 获授权的基金公司；认可基金公司
:r hB= authorized institution 认可机构
<I
tS_/z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f_[d FKoX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8h@ L_*Kr authorized insurer 获授权保险人；获认可承保人
]k^?= authorized investment 特准投资项目
2|& S2uq authorized person 获授权人
{ +w.Z,D" authorized representative 获授权代表
w9VwZow authorized share capital 法定股本
[f6BA|
automated quotation system 自动报价系统
N\B&|;-V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h
~yTkN] 自动交易系统〔香港期货交易所有限公司〕
#)xlBq4cZ automatic adjustment mechanism 自动调整机制
8 tQL$CbO automatic adjustment system 自动调整系统
<nD@4J-A0 Automatic Clearing House 自动票据交换所
[ ~
2m*Q automatic exchange rates accumulation system 自动化汇率累集系统
aK;O zB) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{}k3nJfE automatic teller machine [ATM] 自动柜员机
k?&GL!? autopay 自动转帐
EFh^C.S8 available assets 可用资产
XX%K_p`&Z available fiscal reserve 现存财政储备
u*P@Nuy6 available profit 可用利润
dhLR#m30T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e1h7~ j average 平均；平均数；海损
DC*MB:c#U average basic salary 平均基本薪金
@0 P4pt;( average consumer expenditure 平均消费开支；一般消费开支
9t)Hi qj average cost 平均成本
*8?2+ )5" average cost of land production 增辟土地平均成本
L@s6u +uu average daily turnover 平均每日成交额
w)zJ $l average daily wage rate 平均每日工资率
em3+V average expenditure pattern 平均开支模式
Y * rujn{ average growth rate 平均增长率
JN+7o h]u average net fixed assets 固定资产平均净值
5;" $X 1{ average of relatives 相对价格平均数
E~fb#6 average price 平均价格
gggD "alDx average propensity to consume 平均消费倾向；一般消费倾向
`14@dk
average propensity to save 平均储蓄倾向；一般储蓄倾向
} BI6dZ~2A average rate 平均率
y,|2hrj/0E average revenue 平均收入；平均收益
s9CmR]C average stock 平均库存；平均存货
CZ u=/8? average yearly rent 平均年租
BQ Vro;#Jc avoidance of double taxation 避免双重课税
l`N#~ <. avoidance of tax 避税
