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4 advertisement addressed to shareholders2 在报章刊登的致股东通告 advice for collection 托收通知书 advice of drawing 提款通知书；汇票通知书 advice of payment 付款通知 Advisory3 Committee 咨询委员会〔证券及期货事务监察委员会〕 Advisory Committee on Diversification4 经济多元化咨询委员会 affidavit of no receipt 述明无收款的誓章 affiliated7 company 附属公司；联号；联营公司 affirmation 非宗教式宣誓〔遗产税〕 affordability8 负担能力 African Development Bank 非洲开发银行 after-acquired property 事后取得的财产 after-tax profit 税后盈利；税后利润；税后溢利 agency agreement 代理协议 agency expenses 代理机构的开支 agency fee 代理费 Agency Law 《代理法》 agent 代理人；承销人 agent of company 公司代理人 agent's fee 代理人费；经纪费 aggregate amount 总款额；总额 aggregate assets and liabilities 总体资产与负债 aggregate at constant price 按固定价格计算的总体数字 aggregate demand 总需求 aggregate gross position 总持仓量 aggregate limit 总限额 aggregate of salaries tax 合计薪俸税 aggregate performance 总体表现；总体业绩 aggregate supply 总体供应 aggregate surplus 总盈余 aggregate total 整体总额 aggregate value 总值；合计价值 aggregated12 basis 合计基准 aggregated net chargeable income 合计应课税入息实额 aggregation13 合并计算；合计；总和 aggregation of incomes of husband and wife 夫妇入息合并计算 aggregation of property 财产的总和 agio 差价；贴水 5
Promotion14 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 议》 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《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议》 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《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议》 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保 护投资协议》 agreement for a settlement 授产协议 agreement for assignment 转让协议 agreement for sale 售卖协议；买卖协议 agreement for sale and purchase 买卖协议 agreement for the payment of interest 支付利息协议 agreement for the repayment15 of money 还款协议 agreement of reinsurance 再保险协议 Agricultural Bank of China 中国农业银行 air passenger departure tax 飞机乘客离境税 Air Services Negotiations16 Unit 民航运输谈判组〔经济局〕 airport tax 机场税 alcohol duty 酒精税 alienation17 让与；让渡；转让 alimony 生活费；赡养费 All Ordinaries Index 所有普通股指数 all risks 全险；综合险 All Sales Record for Stock Market 《股票市场成交报告》 Allied18 Capital Resources Limited 新联财务有限公司 all-items index 总指数〔消费物价指数〕 allocation letter 拨款信件 allocation of fund 分配款项；预留款项 allocation of profit 利润分配；溢利分配 allocation warrant 拨款令 allotment 分配；配股 allotment notice 股份配售通知；配股通知 allotment of shares 股份分配 allowable 可获宽免；免税的 allowable business loss 可扣除的营业亏损 allowable expenses 可扣税的支出 allowance 免税额；津贴；备抵；准备金 allowance for debts 债项的免税额 allowance for depreciation19 by wear and tear 耗损折旧免税额 6
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 allowance for repairs and outgoings 修葺及支出方面的免税额 alteration21 of capital 资本更改 alternate trustee 候补受托人 ambit 涵盖范围〔开支总目或分目〕 ambit of charges 征税范围；收费范围 American Commodities Exchange 美国商品交易所 American Express Bank Limited 美国运通银行 American Stock Exchange 美国证券交易所 amount due from banks 存放银行同业的款项 amount due from banks abroad 存放海外银行同业的款项 amount due from holding companies 控股公司欠款 amount due from local banks 存放本港银行同业的款项 amount due to banks 银行同业的存款 amount due to banks abroad 海外银行同业的存款 amount due to holding companies 控股公司存款 amount due to local banks 本港银行同业的存款 amount due to outport banks 外埠银行同业的存款 amount for note issue 发行纸币的款额 amount of bond 担保契据的款额 amount of consideration 代价款额 amount of contribution 供款数额 amount of indebtedness 负债款额 amount of principal of the loan 贷款本金额 amount of rates chargeable 应征差饷数额 amount of share capital 股本额 amount of sums assured 承保款额 amount of variation 变动幅度 amount of vote 拨款数额 amount receivable 应收款额 Amsterdam Stock Exchange 阿姆斯特丹证券交易所 analysis 分析 annual account 周年帐目；周年帐目报表；年度决算；年结 annual accounting27 date 年结日期 annual allowance 每年免税额；年积金；年度津贴；年津 annual balance 年度余额 annual disposable income 每年可动用收入 7
annual fee 年费 annual general meeting 周年大会 annual growth rate 年增率；每年增长率 annual long-term supplement 长期个案每年补助金 annual pensionable emolument28 可供计算退休金的年薪 annual report 年报 Annual Report on the Consumer Price Index 《消费物价指数年报》 annual return 周年报表；周年申报表；每年报税表格 Annual Return Rules 《周年报表规则》 annual review of consumer prices 每年消费物价回顾 annual roll-forward basis 逐年延展方式 annual salary 年薪 annual statement 年度报表；年度决算表 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 annuitant 年金受益人 annuity contract 年金合约 annuity on human life 人寿年金 antecedent debt 先前的债项 ante-dated cheque 倒填日期支票 anticipated expenditure30 预期开支 anticipated net profit 预期纯利 anticipated revenue 预期收入 anti-inflation measure 反通货膨胀措施 anti-inflationary stance 反通货膨胀立场 apparent financial solvency32 表面偿债能力 apparent partner 表面合伙人 application for personal assessment33 个人入息课税申请书 application of fund 资金应用 application to release as liquidator and to destruct the books of accounts and document．
appointed actuary 委任精算师 appointed auditor34 委任核数师；委任审计师 appointed trustee 委任的受托人 appointer 委任人 apportioned35 pro9 rata 按比例分摊 apportionment 分配；分摊 Apportionment Act 《分摊法令》〔英国〕 apportionment formula 分摊方程式 apportionment of estate duty 遗产税的分摊 8
appreciable impact 显著影响 appreciable increase 可观增长 appreciation38 增值；升值 appreciation against other currencies 相对其他货币升值 appreciation of the exchange value of Hong Kong dollar 港元汇值上升 appreciation tax 增值税 appropriation39 拨款；拨用；拨付 appropriation account 拨款帐目 Appropriation Bill 拨款法案 appropriation-in-aid system 补助拨款办法 approved assets 核准资产 approved basket stock 认可一篮子证券 approved budget 核准预算 approved charitable donation 认可慈善捐款 approved charitable institution 认可慈善机构 approved currency 核准货币；认可货币 approved estimates 核准预算 approved estimates of expenditure 核准开支预算 approved overseas insurer 核准海外保险人 approved overseas trust company 核准海外信托公司 approved pooled investment fund 核准汇集投资基金 approved provident40 fund scheme 认可公积金计划 approved provision 核准拨款 approved redeemable41 share 核准可赎回股份 approved regional stock 认可地区性证券 approved retirement42 scheme 认可退休金计划 approved subordinated loan 核准附属贷款 arbitrageur 套戥者；套汇者 arbitrary amount 临时款项 arrangement 措施；安排；协定 arrears of pay 欠付薪酬 arrears of revenue 逾期未收税款；逾期未收的帐项 articles of association 组织章程；组织细则；组织章程细则 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ascertainment45 of profit 确定利润 "Asia Clear" “亚洲结算系统” Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Asian Development Bank 亚洲开发银行〔亚银〕 Asian Development Fund 亚洲发展基金 Asian dollar bond 亚洲美元债券 Asian dollar market 亚洲美元市场 9
Asian Securities Analysts46 Council 亚洲证券分析员公会 Asia-Pacific Economic Co-operation 亚太区经济合作组织〔亚太经合组织〕 asked price 沽盘；喊价；索价；卖方报价 assessable income 应评税入息 assessable loss 应评税亏损 assessable profit 应评税利润 assessable value 应评税值 assessed profit 估定利润 assessed value 经评估价值 assessment 评税；评定；估价；评税单 assessment number 评税编号；估价编号 assessment of additional tax 补加税评税 assessment of performance 业绩评估；实绩评价 Assessor 评税主任 asset price bubbles 资产价格泡沫 asset-backed securities 具资产保证的证券 assets and liabilities 资产与负债 assets betterment statement 资产递增表；资产改进表 assets lending 实物放款；有抵押贷款 assets of the company passing on the death 死者去世时转移的公司资产 assets pledged as security for liabilities 用作负债抵押的资产 assets price 资产价格 assets quality 资产质素 assets realization49 资产变现 assets refinancing arrangement 资产再集资安排 assets securitization 资产证券化 assets situated50 outside Hong Kong 在香港以外地方的资产 assets stripping 削减资产；拆卖资产 assets value 资产值 assignee 承让人 assignment 转让；转让书；转让契 assignment of interest 权益转让 assignment of letters patent and trade mark 专利证书及商标转让 assignment of property 物业转让；物业转让书 assignment right 转让权 assignor 转让人 associate 有联系的人；有关连人士；相联者；合伙人；联系人 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 associate member 附属会员 associated body corporate 相联法人团体 associated company 相联公司；联属公司 10
Association of Chartered Certified Accountants 公认会计师公会〔英 国〕 Association of Futures Exchange Brokers 香港期货经纪协会 Association of South-East Asian Nations 东南亚国家联盟〔东盟〕 association of underwriters 承保人组织 assumption of control 接管 assurance 担保；保险；转易；转易书 assurance of interest 权益的转易 at 19XX price 按一九ＸＸ年价格计算 at a discount 按赔价计算；按贴水价格计算；打折扣 at a premium 按溢价计算；按升水价格计算 at call 通知付款；按通知 at constant market price 按固定市价计算 at constant price 按固定价格计算 at cost 按成本计算 at current market price 按当时市价计算；按现时市价计算 at current price 按当时价格计算；按现时价格计算 at factor cost 按要素成本计算；按生产要素成本计算 at money-of-the-day price 按付款当日价格计算 at or better 按指定或较佳价位〔买卖指令〕 at par 按面值计算；平价 at sight 见票即付 at the close 按收市盘 at the opening 按开市盘 attestation 见证；见证条款 at-the-money option 平价期权 attorney 受权人；受托代表人 attornment 新拥有人承认书 attributable profit 可归属利润 attributable share value 可归属股份价值 Auckland Stock Exchange 奥克兰证券交易所 auction 拍卖 auctioneer 拍卖商 audit 审计；核数 Audit Commission 审计署 Audit Committee 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〕 audit review 帐目审查 Audit Sub-committee 审核小组〔外汇基金咨询委员会〕 audited account 审计帐目；经审计的帐目 audited annual account 经审计的周年帐目 audited balance sheet 经审计的资产负债表 auditor 核数师；核数主任；审计师 11
auditor's report 核数师报告；审计师报告 Aussie bond 澳元债券 austerity budget 紧缩预算 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Australia All Ordinaries Index 澳洲所有普通股票指数 Australian Dollar 澳元 Australian Options Market 澳大利亚期权市场 Australian Securities Commission 澳洲证券事务监察委员会 Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Australian Stock Exchange 澳大利亚证券交易所 Austrian Schilling 奥地利先令 authentication 认证；鉴证 authority to purchase 委托购买证；委购书 authorization 认可；核准；授权；授权书 authorization by direction 指示授权 authorization by instruction 指令授权 authorization by warrant 令状授权 authorization of unit trust 单位信托的认可 authorized agent 指定代理人 authorized capital 法定资本 authorized clerk 出市员 authorized dealer 认可交易商 authorized financial institution 认可财务机构 authorized fund 认可基金 authorized fund house 获授权的基金公司；认可基金公司 authorized institution 认可机构 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 authorized insurer 获授权保险人；获认可承保人 authorized investment 特准投资项目 authorized person 获授权人 authorized representative 获授权代表 authorized share capital 法定股本 automated quotation system 自动报价系统 Automated Trading System 自动交易系统〔香港 期货交易所有限公司〕 automatic adjustment mechanism 自动调整机制 automatic adjustment system 自动调整系统 Automatic Clearing House 自动票据交换所 automatic exchange rates accumulation system 自动化汇率累集系统 Automatic Order Matching and Execution System 自动对盘及成交系统〔自动对盘系统〕 automatic teller machine 自动柜员机 点击  收听单词发音
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