A:
-;Mh|!yg A share Ａ股；甲类股份
X..M!3W abatement of tax 减税；减扣免税额
0 Q> ABN AMRO Bank N.V. 荷兰银行
rr1,Ijh{D above-the-line expenditure 线上项目支出；经常预算支出
S5m.oHJI* above-the-line receipt 线上项目收入；经常预算收入
^,'KmZm= ABSA Asia Limited 南非联合亚洲有限公司
p&(z'd absolute change 绝对数值变更
[Ketg absolute expenditure 实际开支
}nM+"(} absolute guideline figure 绝对准则数字
p/ZgzHyF absolute interest 绝对权益
'U @Ep absolute order of discharge 绝对破产解除令
:ldI1*@i< absolute profit margin 绝对利润幅度
)q!dMZ( absolute value 实值；绝对值
Tpnwwx[]:| absolutely vested interest 绝对既得权益
<vg|8-,#m absorbed cost 已吸收成本；已分摊成本
V:D?i#%,z absorption 吸收；分摊；合并
N^`S'FVA absorption rate 吸收率；摊配率；分摊率
yYJ +vs ACB Finance Limited 亚洲商业财务有限公司
R,!a X"]| acceptable form of reciprocity 合理的互惠条件
A@.ruG$ acceptable rate 适当利率；适当汇率
2sBYy 8.r acceptance agreement 承兑协议
qi_uob acceptance for honour 参加承兑
H5F Wk acceptor 承兑人；接受人；受票人
a#Z#-y! acceptor for honour 参加承兑人
hNcEB SQ accident insurance 意外保险
nm|"9|/
Accident Insurance Association of Hong Kong 香港意外保险公会
+^,&z}(
Ak accident insurance scheme 意外保险计划
*~ #`LO accident year basis 意外年度基准
`sdbo](76 accommodation 通融；贷款
eZpi+BRS6 accommodation bill 通融票据；空头票据
# B$_ily) accommodation party 汇票代发人
QSYKYgxC account balance 帐户余额；帐户结余
W<H^V" ^ account book 帐簿
uc;,JX!bN account collected in advance 预收款项
y?s#pSX;N account current book 往来帐簿
N;av account of after-acquired property 事后取得的财产报告
W-"FRTI4 account of defaulter 拖欠帐目
bJ.6 8643 account payable 应付帐款
5~omZ,qe account payee only [A/C payee only] 只可转帐；存入收款人帐户
A$'rT |>se account receivable 应收帐款
' l'[ U account receivable report 应收帐款报表
9fb"R"(M account statement 结单；帐单；会计财务报表
0'y3iar account title 帐户名称；会计科目
w W;!L =j accountant's report 会计师报告
dLu3C-.( Accountant's Report Rules 会计师报告规则
T CO^9RP< accounting and auditing procedure 会计与审计程序；会计与核数程序
A|GheH!t Accounting Arrangements 《会计安排》
-} <W|r accounting basis 会计基础
5zI I4ukn* accounting by Official Receiver 破产管理署署长呈交的帐目
$ Xo_C_:B Accounting Circular 《会计通告》
G0$,H(]~ accounting class 会计类别
0 Pa\:^/6 accounting date 记帐日期；会计结算日期
@MGc_"b accounting for money 款项核算
bX]$S 5c_u Accounting Officer 会计主任
a@WSIcX*W accounting period 会计报告期；会计期
\c$! C8z accounting policy 会计政策；会计方针
"^@0zy@x accounting practice 会计惯例
O!\\m0\ e accounting principle 会计准则
K1Wiiw accounting record 会计记录
1=%\4\ accounting report 会计报告
Hve OG$pT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ul3._Q Accounting Society of China 中国会计学会
z+B"RV accounting statement 会计报表
7L&=z$U@m accounting system 会计制度；会计系统
|Gh ~Zu p accounting transaction 会计事项；帐务交易
[2 cG 7A accounting treatment 会计处理
}M9L,O*^ accounting year 会计年度
O>`DR0 accretion 增值；添加
Z:}d\~`x$% accrual 应计项目；应累算数目
7w{>bYP accrual basis 应计制；权责发生制
~nG?> accrual basis accounting 应计制会计；权责发生制会计
x5}R u0Z accrue 应累算；应计
u=h/ l!lR accrued benefit 应累算利益
hpJi,4r.d accrued charges 应计费用
;M"JN:J8 accrued cumulative preference share dividend 应累算的累积优先股股息
gaw/3@ accrued expenses 应累算费用
?-0>Wbg accrued interest payable 应付利息；应计未付利息
ajz%3/R accrued interest receivable 应收利息；应计未收利息
>*%mJX/F accrued right 累算权益
Am?
d HP accruing profit 应累算的利润
bR!*z accumulated fiscal reserve 累积财政储备
\?e{/hXnl accumulated profit 累积利润；滚存溢利
n089tt=T E accumulated reserve 累积储备
A/EW57v" accumulation of surplus income 累积收益盈余
&8 ~+^P1w acquired assets 既得资产
7a}vb@ acquisition 收购；购置；取得
{1V~`1(w acquisition cost 购置成本
-HU5E>xG acquisition expenses 购置费用
r0)X]l7 acquisition of 100% interest 收购全部股权
DLv\]\h}L acquisition of control 取得控制权
n`krK"Ii acquisition of fixed assets 购置固定资产
wh@;$s"B acquisition of shell “买壳”
C&m[/PJ~l acquisition price 收购价
195m0'zda act of God 天灾
_Jc[`2Uv_c acting partner 执事合伙人
.>0j<|~
active market 买卖活跃的市场；交投畅旺的市场；旺市
R(sPU>`MX active partner 积极参与的合伙人
? -PRS.=% active trading 交投活跃
) )q4Rh actual circulation 实际流通
ew# t4~hh actual cost 实际成本
ZzNp#FrX" actual expenditure 实际开支；实际支出
a'zf8id actual income 实际入息；实际收入；实际收益
o Zkjg3 actual market 现货市场
A& OU;j] actual price 现货价；实际价格
+wU9 d8W actual profit 实际利润
ao]Dm#HiO actual quotation 实盘；实际价位；实际报价
|#); ^z_ actual year basis 按实际年度计算
0Z{f! MOh actuals 实货
?H \K]; actuarial investigation 精算调查
RG9YA&1ce actuarial principle 精算原则
VL5 GX ( actuarial report 精算师报告
3: 'eZ cM Actuarial Society of Hong Kong 香港精算学会
6\7b E $K actuarial valuation 精算师估值
v"VpE`z1# actuary 精算师
~.?,*q7 ad referendum agreement 暂定协议；有待覆核的协定
[eeb IJs ad valorem duty 从价税；按值征税
x78`dX ad valorem duty system 从价税制
]uN}n;`12 ad valorem fee 从价费
?8AchbK; N ad valorem tariff 从价关税
u:Fa1 !4JR additional allowance 额外免税额
UMN3.-4K# additional amount for unexpired risk 未过期风险的额外款额
|kPjjVGF{ additional assessable profit 补加应评税利润
7{%_6b" additional assessment 补加评税
]o18oY( additional commitment 额外承担
rz %8V igb additional commitment vote 额外承担拨款
B8){ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
. tv'` additional dependent parent allowance 供养父母额外免税额
K}e %E &|> additional provision 额外拨款
'O%itCy) additional stamp duty 附加印花税
j\kT
H additional tax 补加税罚款；补加税款
1 ]Q;fe Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
WZ \bm$
adjudged bankrupt 被裁定破产
R_IUuz$e adjudicated bankrupt 裁定破产人
N?Byp&rqI< adjudication fee 裁定费；评定印花税额手续费；评估契据费
V(hM@ztN adjudication of bankruptcy 裁定破产；宣告破产
v]UT1d=_T adjudication of insolvency 裁定无力偿还债务
s&UuB1 adjusted actual 经调整的实数；调整后的实数
;m<22@,E& adjusted current assets 经调整的流动资产；调整后的流动资产
[Yr }:B
< adjusted figure 经调整的数字；调整后的数额
=hZ#Z]f adjusted liabilities 经调整的负债；调整后的负债
M3m!u[6| adjusted loss 经调整的亏损；调整后的亏损
dux.Z9X? adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
km@V|"ac
_ adjusted profit 经调整的利润；调整后的利润
or~2r8 adjusted surplus 经调整的盈余额；调整后的盈余额
1>I4=mj adjusted value 经调整的价值；调整后的价值
B G> f Lp adjustment 调整；修订；理算〔保险〕
Ass : adjustment centre 调剂中心
@d&(*9 Y adjustment lag 调整过程的时间差距；调整时差
00jW s@K adjustment mechanism 调整机制
'3BBTr%aZ adjustment of loss 亏损调整
1b^e4 adjustment process 调整过程；调整程序
b`a4SfbQS adjustment range 调整幅度
K/xn4N_UX administered exchange rate 受管制汇率
N|JM L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
= <yMB d\ administration expenses 行政费用
=E 6ND8l@2 administration fee 手续费；行政费
yx0wR administration in bankruptcy 破产管理
52X[ { administration order 遗产管理令
s7(NFX5 administrator 管理人；遗产管理人
'q3<R%^Q administrator of the estate 遗产管理人
3K;V3pJ]. admission of debt 债项承认书
#`Af admission of proof 接纳债权证明
J,iS<lV_ advance 放贷款项；垫付款项；预支款项；预付款项
=VC"X ?N advance account 暂支帐目；预付款帐户
/b&ka&|t
advance compensation 预付补偿金
,7HlYPec advance from shareholder 股东垫款
z) :LF< advance pending reimbursement 预支以待日后付还
O*Gg57a advanced economy 先进经济体系
W&g @o@wa advancement 预付；预付财产
^/6LVB * advances warrant 垫款令
_3K ow{y\ advancing 贷出
Q$Q>pV;uH adverse balance 逆差
6 zyxGJ( adverse exchange 逆汇
.rPg advertisement addressed to shareholders 在报章刊登的致股东通告
~F [V advice for collection 托收通知书
^(+ X|t advice of drawing 提款通知书；汇票通知书
cn ~/P|B[ advice of payment 付款通知
6!39t Advisory Committee [Securities and Futures Commission]
^LI\W'K 谘询委员会〔证券及期货事务监察委员会〕
7)RDu,fx Advisory Committee on Diversification 经济多元化谘询委员会
=EJ8J;y_f affidavit 誓章；遗产申报誓章
hs;YMUA" affidavit of no receipt 述明无收款的誓章
wH?]kV8Q affiliate 联号；联营公司；附属公司
.-Z=Aa> affiliated company 附属公司；联号；联营公司
8SZZ_tS 3r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'zJBp 9a% affordability 负担能力
%I^schE* African Development Bank [AfDB] 非洲开发银行
fA$2jbGW after-acquired property 事后取得的财产
i C)+5L# ' after-hours dealing 市后交易
?4`f@=}'K after-tax profit 税后盈利；税后利润；税后溢利
vRhI:E)So# agency agreement 代理协议
C.|.0^5 agency expenses 代理机构的开支
} yb"/jp agency fee 代理费
FOyANN' Agency Law 《代理法》
I]@QhCm0 agent 代理人；承销人
+X%pUe agent of company 公司代理人
MZrLLnl6\ agent's fee 代理人费；经纪费
"cZ ){w aggregate 总计；总数；总体数字
9kzJ 5} aggregate amount 总款额；总额
?] %ZJd aggregate assets and liabilities 总体资产与负债
WJlJD*3 aggregate at constant price 按固定价格计算的总体数字
BT^Im=A aggregate demand 总需求
ZGw 6Bd_I aggregate gross position 总持仓量
,Gi%D3lA aggregate limit 总限额
$x/VO\Z{- aggregate of salaries tax 合计薪俸税
(.J 6>"K< aggregate performance 总体表现；总体业绩
$RA+StF!] aggregate supply 总体供应
n- he|u aggregate surplus 总盈余
Y=?Tm,z4 aggregate total 整体总额
] ."t aggregate value 总值；合计价值
{i<L<Y(3 aggregated basis 合计基准
M7fPaJKL aggregated net chargeable income 合计应课税入息实额
+ Pc2`,pw| aggregation 合并计算；合计；总和
%j o,Gv aggregation of incomes of husband and wife 夫妇入息合并计算
pzT,fmfk aggregation of property 财产的总和
F! [Gj%~I
agio 差价；贴水
D n l|B\ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
7](aPm8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mIe 5 {.m# 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
J[{ R:l\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C14"lB. 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\ nUJ)w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M?00n< vM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2Rqpok4 agreement for a settlement 授产协议
<lZVEg agreement for assignment 转让协议
QQ/9ZI5 agreement for sale 售卖协议；买卖协议
a"{b}UP agreement for sale and purchase 买卖协议
e>UU/Ks agreement for the payment of interest 支付利息协议
&s{d r agreement for the repayment of money 还款协议
J 1R 5_b agreement of reinsurance 再保险协议
i'B$Xr Agricultural Bank of China 中国农业银行
{(IHHA> air passenger departure tax 飞机乘客离境税
0O f6$` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Nh01NY; airport tax 机场税
pK"iTc#\X alcohol duty 酒精税
7*kTu 0m alienation 让与；让渡；转让
E#E&z (G2 alimony 生活费；赡养费
D/ tCB- + All Ordinaries Index [AOI] 所有普通股指数
Y%!k'\n[2 all risks 全险；综合险
4nXemU= All Sales Record for Stock Market 《股票市场成交报告》
lot;d 3} Allied Capital Resources Limited 新联财务有限公司
o?d`o$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#h#_ xh' allocation letter 拨款信件
}ww`Y&# allocation of fund 分配款项；预留款项
[1l OGck[ allocation of profit 利润分配；溢利分配
k*r G^imX allocation warrant 拨款令
gL &)l!2Y allotment 分配；配股
IC6'>2'=T allotment notice 股份配售通知；配股通知
(~NR."s; allotment of shares 股份分配
GBTwQYF allowable 可获宽免；免税的
*Oq& g\K) allowable business loss 可扣除的营业亏损
I%jlM0ZUI" allowable expenses 可扣税的支出
GF36G?iEi allowance 免税额；津贴；备抵；准备金
t:P]G>)x| allowance for debts 债项的免税额
jItVAmC=i allowance for depreciation by wear and tear 耗损折旧免税额
h % 5keiA allowance for funeral expenses 殡殓费的免税额
*|^||
bd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T3Sz<K$E allowance for repairs and outgoings 修葺及支出方面的免税额
hT%
>) 71 allowance to debtor 给债务人的津贴
, =[r6k< alteration of capital 资本更改
g77 : 92 alternate trustee 候补受托人
<r)5jf amalgamation 合并
E_0i9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y,6KU$G ambit of charges 征税范围；收费范围
NO FH amended valuation 经修订的估值
%NcBq3 American Commodities Exchange 美国商品交易所
] I5&'#%2
American Express Bank Limited 美国运通银行
z%nplG'~| American Stock Exchange 美国证券交易所
wjTW{Bg~G amortization 摊销
a{Y8 hR amount due from banks 存放银行同业的款项
S
rhBU6K amount due from banks abroad 存放海外银行同业的款项
{5 3#Xd amount due from holding companies 控股公司欠款
EgRuB@lw76 amount due from local banks 存放本港银行同业的款项
T[-Tqi NT amount due to banks 银行同业的存款
\0)2 u[7 amount due to banks abroad 海外银行同业的存款
F5+!Gb En amount due to holding companies 控股公司存款
/Ri- iC > amount due to local banks 本港银行同业的存款
d>0 j!+s amount due to outport banks 外埠银行同业的存款
@P">4xVX{ amount for note issue 发行纸币的款额
55Xf u/hQ amount of bond 担保契据的款额
8mC$p6Okd amount of consideration 代价款额
Z ? ATWCa amount of contribution 供款数额
(rQ)0g@ amount of indebtedness 负债款额
>ktekO:H amount of principal of the loan 贷款本金额
Icx)+Mq amount of rates chargeable 应征差饷数额
(e 32oP" amount of share capital 股本额
^vZu[ m amount of sums assured 承保款额
E?jb? amount of variation 变动幅度
Gw#z: gX2 amount of vote 拨款数额
S-79uo amount payable 应付款额
Pa{b kr amount receivable 应收款额
FX+^S? x. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`a8 &7 J( analysis 分析
[9Hrpo]tU: ancillary risk 附属风险
;I>77gi`] annual account 周年帐目；周年帐目报表；年度决算；年结
KssIoP annual accounting date 年结日期
~2UmX' annual allowance 每年免税额；年积金；年度津贴；年津
]_hXg*? annual balance 年度余额
lWFm>DiLY annual disposable income 每年可动用收入
[bEm D annual estimates 周年预算
#B__-"cRv annual fee 年费
5 HN,y annual general meeting 周年大会
6W'2w?qj?4 annual growth rate 年增率；每年增长率
hOe$h,E'] annual long-term supplement 长期个案每年补助金
`nL^]i annual pensionable emolument 可供计算退休金的年薪
uvA 2`%T/ annual report 年报
*jl_,0g] Annual Report on the Consumer Price Index 《消费物价指数年报》
R/&C}6G n annual return 周年报表；周年申报表；每年报税表格
:Ek3]`q# Annual Return Rules 《周年报表规则》
~{D:vj4> annual review of consumer prices 每年消费物价回顾
I fj%" RI annual roll-forward basis 逐年延展方式
9QkIMJf0e annual salary 年薪
; zfBe %Uf annual statement 年度报表；年度决算表
R[2h!.O8 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
&_Z8:5e annuitant 年金受益人
w*AXD!} annuity 年金
w&}UgtEm annuity contract 年金合约
!Op18hP$ annuity on human life 人寿年金
L\^H#:?t antecedent debt 先前的债项
[~ |e: ante-dated cheque 倒填日期支票
Ay\!ohIS3 anticipated expenditure 预期开支
fQ,(, ^!; anticipated net profit 预期纯利
BYs^?IfW anticipated revenue 预期收入
=_d-MJy~6 anti-inflation measure 反通货膨胀措施
!7anJl anti-inflationary stance 反通货膨胀立场
hN_,Vyf apparent deficit 表面赤字
tA9(N>[ * apparent financial solvency 表面偿债能力
1I U*:Z;Rz apparent partner 表面合伙人
G$
Ii application for personal assessment 个人入息课税申请书
i{ 2rQy+ application of fund 资金应用
7033#@_ application to release as liquidator and to destruct the books of accounts and documents
o # F0 3 申请免除清盘人职务及毁灭帐簿与文件
[>f4&yY appointed actuary 委任精算师
P
C appointed auditor 委任核数师；委任审计师
!& xc.39 appointed trustee 委任的受托人
[u`9R<>c"U appointer 委任人
+yu^ Z*_ apportioned pro rata 按比例分摊
ctL,Mqr\Z apportionment 分配；分摊
"zN]gz=OV> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?ik6kWI apportionment formula 分摊方程式
siGt5RH* apportionment of estate duty 遗产税的分摊
oN BYJ]t appraisal 估价；评估
:#p!&Fi appreciable growth 可观增长
zf^F.wW appreciable impact 显着影响
4kQL\Ld#E% appreciable increase 可观增长
@T+pQ)0{{ appreciation 增值；升值
h3:dO|Z appreciation against other currencies 相对其他货币升值
^7%
KS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|/AY!Y3 appreciation tax 增值税
9S[Tan| appropriation 拨款；拨用；拨付
=9vmRh? 8 appropriation account 拨款帐目
xo*[
g`N Appropriation Bill 拨款法案
b. "1p7' appropriation-in-aid system 补助拨款办法
D*#r
V
P approved assets 核准资产
a"0'cgB} approved basket stock 认可一篮子证券
c6 )q(zz approved budget 核准预算
&tE#1<k approved charitable donation 认可慈善捐款
)|@UY(VZ^ approved charitable institution 认可慈善机构
ZN?UkFnE approved currency 核准货币；认可货币
afa 7'l=^i approved estimates 核准预算
=2[U4<d!R approved estimates of expenditure 核准开支预算
ZX!u\O|w approved overseas insurer 核准海外保险人
H@xIAL approved overseas trust company 核准海外信托公司
YG6K vc6T approved pooled investment fund 核准汇集投资基金
- '5OX/Szq approved provident fund scheme 认可公积金计划
Bx32pY approved provision 核准拨款
5zH?1Z~* approved redeemable share 核准可赎回股份
x?| approved regional stock 认可地区性证券
, 4%'~8'3 approved retirement scheme 认可退休金计划
+Ss|4O}' approved subordinated loan 核准附属贷款
X`k[ J6 arbitrage 套戥；套汇；套利
8" g.Z* arbitrageur 套戥者；套汇者
]%5DuE\M8\ arbitrary amount 临时款项
Zj8aD-1]U^ arrangement 措施；安排；协定
! G+/8Q^ arrears 欠款
U ]6 Hml;l arrears of pay 欠付薪酬
3 # ua arrears of revenue 逾期未收税款；逾期未收的帐项
- *E K-j articles of association 组织章程；组织细则；组织章程细则
K-nf@o+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cHMS[.=; ascertainment of profit 确定利润
&~7b-foCq "Asia Clear" “亚洲结算系统”
5? s$(Lt~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ctL@&~*nY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ryq95<lF Asian Development Fund [ADF] 亚洲发展基金
fH7o,U| Asian dollar bond 亚洲美元债券
81|Xg5g)b Asian dollar market 亚洲美元市场
XK>/i}y Asian dollar rate 亚洲美元利率
t>T |\WAAL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r='"X#CmV/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2|)3 Ly9 asked price 沽盘；喊价；索价；卖方报价
Osdw\NNH~M assessable income 应评税入息
aMFUJrXo assessable loss 应评税亏损
D`lTP(] y assessable profit 应评税利润
5Qik{cWxBq assessable value 应评税值
e /m ,PE assessed profit 估定利润
^V~r S8]gj assessed value 经评估价值
YGObTIGJvf assessment 评税；评定；估价；评税单
{qCmZn5 assessment number 评税编号；估价编号
Rt<8 &.m4 assessment of additional tax 补加税评税
t,.MtU>K@ assessment of performance 业绩评估；实绩评价
E
VBB:*q6 Assessor 评税主任
N}>XBZy asset price bubbles 资产价格泡沫
q@p-)+D; asset-backed securities 具资产保证的证券
Y$ ;C@I assets accretion 资产增值
Fr)G
h> assets and liabilities 资产与负债
0*"auGuX assets betterment statement 资产递增表；资产改进表
0f
1Lu)
2 assets lending 实物放款；有抵押贷款
gaC^<\J assets of the company passing on the death 死者去世时转移的公司资产
#s1O(rLRl assets pledged as security for liabilities 用作负债抵押的资产
;jTP|q?|{ assets portfolio 资产投资组合
9psX"*s assets price 资产价格
S"UFT-N assets quality 资产质素
V,($I'&/ assets realization 资产变现
S ; x;FU assets refinancing arrangement 资产再集资安排
Mrp'wF
D assets securitization 资产证券化
6v0^'} assets situated outside Hong Kong 在香港以外地方的资产
$LZf&q:\]* assets stripping 削减资产；拆卖资产
]+W+8)f 1M assets value 资产值
;P JWd|3 assignee 承让人
E {d Mdz assignment 转让；转让书；转让契
l'(C xhf.W assignment of interest 权益转让
;5A&[]@^^@ assignment of letters patent and trade mark 专利证书及商标转让
2i4FIS|z0 assignment of property 物业转让；物业转让书
%,GY&hTw assignment right 转让权
&2{ h]V6 assignor 转让人
nv(Pwb3B associate 有联系的人；有关连人士；相联者；合伙人；联系人
y5.Z <Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9/RbfV[) associate member 附属会员
5f 7; pS< associated body corporate 相联法人团体
SG8H~]CO) associated company 相联公司；联属公司
50(/LV1 associated corporation 相联法团
qu8i Jq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b1jh2pG(V 公认会计师公会〔英国〕
SHPaSq'&N Association of Futures Exchange Brokers 香港期货经纪协会
'z2} qJJ) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z bx d,|<| association of underwriters 承保人组织
Gu<3*@Ng assumption of control 接管
cU5x8[ 2 assurance 担保；保险；转易；转易书
\0Zm3[ assurance of interest 权益的转易
_Q/D%7[pa at 19XX price 按一九ＸＸ年价格计算
dZR z 'd at a discount 按赔价计算；按贴水价格计算；打折扣
*J?QXsg at a premium 按溢价计算；按升水价格计算
Lm9y!>1"O at call 通知付款；按通知
*~M=2Fj;i at constant market price 按固定市价计算
,:QG%Et at constant price 按固定价格计算
}#q9>gx at cost 按成本计算
Vf*!m~]Vqi at current market price 按当时市价计算；按现时市价计算
qJFBdJU (1 at current price 按当时价格计算；按现时价格计算
}3Pz{{B&+O at factor cost 按要素成本计算；按生产要素成本计算
52tIe|K wL at money-of-the-day price 按付款当日价格计算
oDx*}[/ at or better 按指定或较佳价位〔买卖指令〕
";9cYoK RY at par 按面值计算；平价
X}_}`wIn at sight 见票即付
3`J?as @^8 at the close 按收市盘
?b:J6 (- at the opening 按开市盘
()K%Rn attestation 见证；见证条款
C+, ;hj at-the-money option 平价期权
z['>`Kt attorney 受权人；受托代表人
(zBa2Vmmv attornment 新拥有人承认书
n<kcK attributable profit 可归属利润
^M
PU?k attributable share value 可归属股份价值
>ALU}o/ Auckland Stock Exchange 奥克兰证券交易所
/+P
4cHv]F auction 拍卖
18Vtk"j auctioneer 拍卖商
>f19P+ audit 审计；核数
2;5EH 0 Audit Commission 审计署
%]>c 4"H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D<#+ R" 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〕
]OM|Oo audit review 帐目审查
9<WMM) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t'_Hp}, audited account 审计帐目；经审计的帐目
-Uq I=# audited annual account 经审计的周年帐目
Gk8"fs audited balance sheet 经审计的资产负债表
5P
-IZ8~$ auditor 核数师；核数主任；审计师
~kY Up5f auditor's certificate 核数师证明书；审计师证明书
K-)_ 1 auditor's report 核数师报告；审计师报告
Vur$t^zE Aussie bond 澳元债券
cuBOE2vB. austerity budget 紧缩预算
AASw^A3p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,!|/|4 vh Australia All Ordinaries Index 澳洲所有普通股票指数
2K!3+D" Australian Dollar [AUD] 澳元
K/+5$S jF Australian Options Market 澳大利亚期权市场
bec n$R Australian Securities Commission 澳洲证券事务监察委员会
z;GnQfYG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'[~NR KQJ Australian Stock Exchange 澳大利亚证券交易所
Bra >C Austrian Schilling [ATS] 奥地利先令
^u:7U4 authentication 认证；鉴证
.Hl]xI$;+ authority to purchase 委托购买证；委购书
qWHH%
L; authorization 认可；核准；授权；授权书
'73dsOTIT authorization by direction 指示授权
j@v*q\X& authorization by instruction 指令授权
1@P/h#_Vr authorization by warrant 令状授权
2+TCFp v authorization of unit trust 单位信托的认可
syA*!Up authorized agent 指定代理人
)~T)$TS authorized capital 法定资本
XN5EZ# authorized clerk 出市员
BP,"vq $'+ authorized dealer 认可交易商
nY'0*:'u authorized financial institution 认可财务机构
L|qQZ = authorized fund 认可基金
Z2(z,pK authorized fund house 获授权的基金公司；认可基金公司
n %"q> authorized institution 认可机构
(\, <RC\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JWr:/? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#g MMh B= authorized insurer 获授权保险人；获认可承保人
wxkCmrV authorized investment 特准投资项目
U >IllNd
authorized person 获授权人
YxlV2hcX; authorized representative 获授权代表
;RflzY|D authorized share capital 法定股本
Mhm3u automated quotation system 自动报价系统
j5|_SQOmt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$]%;u: Sa 自动交易系统〔香港期货交易所有限公司〕
aA- A>z automatic adjustment mechanism 自动调整机制
68Vn]mr# automatic adjustment system 自动调整系统
GRB/N1= Automatic Clearing House 自动票据交换所
@v ss:' l automatic exchange rates accumulation system 自动化汇率累集系统
-X'HZ\) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9AD`,]b automatic teller machine [ATM] 自动柜员机
6b~Zv$5^Y- autopay 自动转帐
NEa : available assets 可用资产
y{,HpPp#o available fiscal reserve 现存财政储备
7"2L|fG available profit 可用利润
x9Y1v1!5Pu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,a eQXI#@ average 平均；平均数；海损
01g=Cg average basic salary 平均基本薪金
dFS>uIT7X average consumer expenditure 平均消费开支；一般消费开支
h$)(-_c3 average cost 平均成本
(wEaa'XL average cost of land production 增辟土地平均成本
7 *^-3Tt83 average daily turnover 平均每日成交额
x9Fga _ average daily wage rate 平均每日工资率
^ l lZf$` average expenditure pattern 平均开支模式
AqB5 B5} average growth rate 平均增长率
8>x!n/z) average net fixed assets 固定资产平均净值
<gF=$u|}3[ average of relatives 相对价格平均数
uz -, ) average price 平均价格
VLC<ju! average propensity to consume 平均消费倾向；一般消费倾向
S_/9eI~X average propensity to save 平均储蓄倾向；一般储蓄倾向
ym9Z:2g
average rate 平均率
1uZ[Ewl] average revenue 平均收入；平均收益
?:vp3f# average stock 平均库存；平均存货
K#rfQ0QK/! average yearly rent 平均年租
dF:@BE o avoidance of double taxation 避免双重课税
{a\O7$A\F avoidance of tax 避税
