A:
+*^H#|! A share Ａ股；甲类股份
rs.M]8a2{& abatement of tax 减税；减扣免税额
iI>A *,{,` ABN AMRO Bank N.V. 荷兰银行
\Roz$t-R|f above-the-line expenditure 线上项目支出；经常预算支出
Sc
above-the-line receipt 线上项目收入；经常预算收入
.m AjfP* ABSA Asia Limited 南非联合亚洲有限公司
o Rzi> rr absolute change 绝对数值变更
p:%loDk absolute expenditure 实际开支
fT{Yg /j absolute guideline figure 绝对准则数字
D6^6}1WI absolute interest 绝对权益
i LAscb absolute order of discharge 绝对破产解除令
qCO/?kW absolute profit margin 绝对利润幅度
E"@wek.- absolute value 实值；绝对值
s@DLt+ O5 absolutely vested interest 绝对既得权益
'QIqBU'~ absorbed cost 已吸收成本；已分摊成本
g ci absorption 吸收；分摊；合并
!a<ng&H^U absorption rate 吸收率；摊配率；分摊率
]~nKK@Rw ACB Finance Limited 亚洲商业财务有限公司
0RK!/:' acceptable form of reciprocity 合理的互惠条件
m`_ONm'T& acceptable rate 适当利率；适当汇率
j5ve2LiFV% acceptance agreement 承兑协议
>*n0n! vF acceptance for honour 参加承兑
XrPfotj1 acceptor 承兑人；接受人；受票人
T# )P`q acceptor for honour 参加承兑人
3Y~>qGQwh accident insurance 意外保险
/=, nGk> Accident Insurance Association of Hong Kong 香港意外保险公会
:eg4z ) accident insurance scheme 意外保险计划
JG,%qFlk accident year basis 意外年度基准
U ? =Dg1 accommodation 通融；贷款
{_Gs *<. accommodation bill 通融票据；空头票据
<9%R\_@$H accommodation party 汇票代发人
&M '*6A account balance 帐户余额；帐户结余
>U3cTEs cj account book 帐簿
@v B!u[{ account collected in advance 预收款项
'ah[(F<*@e account current book 往来帐簿
|W\(kb+ account of after-acquired property 事后取得的财产报告
u4_9)P`]0 account of defaulter 拖欠帐目
&w~d_</ account payable 应付帐款
9 E6R0D} account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y DFyX){ account receivable 应收帐款
1r7 y]FyH$ account receivable report 应收帐款报表
@]#1(9P account statement 结单；帐单；会计财务报表
B+0hzkPY account title 帐户名称；会计科目
p^u:&Quac accountant's report 会计师报告
VQ{f ne< Accountant's Report Rules 会计师报告规则
=>dG L| accounting and auditing procedure 会计与审计程序；会计与核数程序
(b6NX~G-: Accounting Arrangements 《会计安排》
~!3r&( accounting basis 会计基础
\_U$"/$4VH accounting by Official Receiver 破产管理署署长呈交的帐目
{>%&(
Accounting Circular 《会计通告》
g>9kXP+ accounting class 会计类别
S[T8T |_ accounting date 记帐日期；会计结算日期
orvp*F{7[H accounting for money 款项核算
h65 -s Accounting Officer 会计主任
LraWcO\or' accounting period 会计报告期；会计期
2T TdH) accounting policy 会计政策；会计方针
8Bg;Kh6B accounting practice 会计惯例
W"3ph6[eW accounting principle 会计准则
Y)a^(!<H< accounting record 会计记录
{vO9p tR; accounting report 会计报告
6Kb1~j Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I)W`sBL Accounting Society of China 中国会计学会
(Clkv accounting statement 会计报表
Q1l ' 7N accounting system 会计制度；会计系统
n\.V qe accounting transaction 会计事项；帐务交易
4YX3+oS accounting treatment 会计处理
)tnh4WMh} accounting year 会计年度
~| 6[j<ziL accretion 增值；添加
d5z`B H. accrual 应计项目；应累算数目
=4!e&o accrual basis 应计制；权责发生制
50C accrual basis accounting 应计制会计；权责发生制会计
<1COZ) accrue 应累算；应计
=iD 3Yt accrued benefit 应累算利益
ED&
`_h7? accrued charges 应计费用
d&s 9t;@= accrued cumulative preference share dividend 应累算的累积优先股股息
u=_mv N accrued expenses 应累算费用
Ji 0
tQV accrued interest payable 应付利息；应计未付利息
XEZF{lP accrued interest receivable 应收利息；应计未收利息
l ?^4!&Nm accrued right 累算权益
C C^'@~)? accruing profit 应累算的利润
A$xF$l accumulated fiscal reserve 累积财政储备
q8Z<{#oXu accumulated profit 累积利润；滚存溢利
[\ b 0Lem accumulated reserve 累积储备
5-xX8-ElYz accumulation of surplus income 累积收益盈余
k,F6Tx acquired assets 既得资产
R+ ,u^;\ acquisition 收购；购置；取得
; l-!)0 U acquisition cost 购置成本
f.` *Qg L acquisition expenses 购置费用
H1(Uw:V8 acquisition of 100% interest 收购全部股权
yq iq,=OvP acquisition of control 取得控制权
}<y7bqA acquisition of fixed assets 购置固定资产
kd$D 3S ^{ acquisition of shell “买壳”
r_;N t acquisition price 收购价
nmi|\mof act of God 天灾
-{vKus acting partner 执事合伙人
,$+V active market 买卖活跃的市场；交投畅旺的市场；旺市
M_ w< m active partner 积极参与的合伙人
:'&brp3ii= active trading 交投活跃
_aMPa+D=P actual circulation 实际流通
^_5r<{7/ : actual cost 实际成本
qH 6>!=00 actual expenditure 实际开支；实际支出
Wh 2tNyS actual income 实际入息；实际收入；实际收益
Sw^u3 actual market 现货市场
Y.ToIka{ actual price 现货价；实际价格
{ Z5nGG actual profit 实际利润
=+MPFhvg! actual quotation 实盘；实际价位；实际报价
FzXJ]H actual year basis 按实际年度计算
Jl9k``r* actuals 实货
A;|D:;x3G actuarial investigation 精算调查
X=8{$: actuarial principle 精算原则
["e3Ez actuarial report 精算师报告
v(D;PS3r
7 Actuarial Society of Hong Kong 香港精算学会
zeC
RK+- actuarial valuation 精算师估值
4J([6< actuary 精算师
Hi`//y*92H ad referendum agreement 暂定协议；有待覆核的协定
0 aa&m[Mk ad valorem duty 从价税；按值征税
b e ^6i: ad valorem duty system 从价税制
:s6o"VkW ad valorem fee 从价费
e?ly H ad valorem tariff 从价关税
cFnDmt I: additional allowance 额外免税额
y (pks$ additional amount for unexpired risk 未过期风险的额外款额
Yv!a88+A8M additional assessable profit 补加应评税利润
EeRX+BM, additional assessment 补加评税
2eol
gXp additional commitment 额外承担
8 j\cL' additional commitment vote 额外承担拨款
*m,k(/> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6s/& BR additional dependent parent allowance 供养父母额外免税额
{"QNJq#: additional provision 额外拨款
mh [75( additional stamp duty 附加印花税
tX %5BTv additional tax 补加税罚款；补加税款
wInh~p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xzZ38xIhV adjudged bankrupt 被裁定破产
[ )dXI IM adjudicated bankrupt 裁定破产人
vf%&4 \ ib adjudication fee 裁定费；评定印花税额手续费；评估契据费
aL&7 1^R, adjudication of bankruptcy 裁定破产；宣告破产
in- HUG adjudication of insolvency 裁定无力偿还债务
iBg x adjusted actual 经调整的实数；调整后的实数
CxG#"{& adjusted current assets 经调整的流动资产；调整后的流动资产
|! E) GahM adjusted figure 经调整的数字；调整后的数额
A/KJqiag adjusted liabilities 经调整的负债；调整后的负债
#"\gLr_:m adjusted loss 经调整的亏损；调整后的亏损
Uu(SR/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
:Ab %g- adjusted profit 经调整的利润；调整后的利润
DOJ N2{IP adjusted surplus 经调整的盈余额；调整后的盈余额
\(Y\|zC'0$ adjusted value 经调整的价值；调整后的价值
`Kr,>sEAM adjustment 调整；修订；理算〔保险〕
1@1U/ss1 adjustment centre 调剂中心
PFne+T!2F adjustment lag 调整过程的时间差距；调整时差
$$5aUI:$~$ adjustment mechanism 调整机制
O7<]U_ "I adjustment of loss 亏损调整
. QJ 5sgmh adjustment process 调整过程；调整程序
AKyUfAj3 adjustment range 调整幅度
YccH+[X; administered exchange rate 受管制汇率
5Qn
' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F!Q@ u administration expenses 行政费用
T<p !5`B 1 administration fee 手续费；行政费
?>rW>U6:P administration in bankruptcy 破产管理
OAkZKG| administration order 遗产管理令
~%=MpQ3 administrator 管理人；遗产管理人
FZ,#0ZYJGP administrator of the estate 遗产管理人
W=vP]x
>J admission of debt 债项承认书
Y
M\ K%rk admission of proof 接纳债权证明
^ xh ; advance 放贷款项；垫付款项；预支款项；预付款项
71gT.E advance account 暂支帐目；预付款帐户
8'nVwb8I advance compensation 预付补偿金
I3mGo advance from shareholder 股东垫款
a$" Hvrj advance pending reimbursement 预支以待日后付还
kZZh"#W: L advanced economy 先进经济体系
DYxCQ
D advancement 预付；预付财产
1Z~)RJ< D advances warrant 垫款令
$?<Z!*x advancing 贷出
TQ*1L:X7M& adverse balance 逆差
=&2 Lb adverse exchange 逆汇
8b -Q F
advertisement addressed to shareholders 在报章刊登的致股东通告
F,dx2ZPIs? advice for collection 托收通知书
bc) ~k: advice of drawing 提款通知书；汇票通知书
E}p&2P+ MR advice of payment 付款通知
/! $c/ QZ Advisory Committee [Securities and Futures Commission]
> eB\(EP 谘询委员会〔证券及期货事务监察委员会〕
}w< 7.I Advisory Committee on Diversification 经济多元化谘询委员会
Q[pV !C H affidavit 誓章；遗产申报誓章
^,8)iV0j_ affidavit of no receipt 述明无收款的誓章
*q".-u!D[ affiliate 联号；联营公司；附属公司
O_ DtvjI' affiliated company 附属公司；联号；联营公司
DhT>']Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n3Z 5t affordability 负担能力
PCM-i{6/ African Development Bank [AfDB] 非洲开发银行
O 8u j`G 9 after-acquired property 事后取得的财产
yXF?H"h( after-hours dealing 市后交易
Vz)`nmO}5\ after-tax profit 税后盈利；税后利润；税后溢利
FCuB\ Q agency agreement 代理协议
e5B Qr$j agency expenses 代理机构的开支
ReI/]#Us agency fee 代理费
4V==7p
x( Agency Law 《代理法》
Q&g^c2 agent 代理人；承销人
aL%AQ B, agent of company 公司代理人
lBTmx(_}}r agent's fee 代理人费；经纪费
> wBJy4: aggregate 总计；总数；总体数字
rIh l.5Y aggregate amount 总款额；总额
ac.Ms (D aggregate assets and liabilities 总体资产与负债
;YX4:OBqr aggregate at constant price 按固定价格计算的总体数字
); dT_ aggregate demand 总需求
^[X YFQ TL aggregate gross position 总持仓量
\\7ZWp\fN aggregate limit 总限额
qX
aggregate of salaries tax 合计薪俸税
^8Q62 aggregate performance 总体表现；总体业绩
A"D ,Kg
S aggregate supply 总体供应
.!,z:l$Kh aggregate surplus 总盈余
"zFNg'; aggregate total 整体总额
^(h+URFpA aggregate value 总值；合计价值
;b(p=\i aggregated basis 合计基准
yA(K=?sq aggregated net chargeable income 合计应课税入息实额
`~;rb lo; aggregation 合并计算；合计；总和
C
#6dC0 aggregation of incomes of husband and wife 夫妇入息合并计算
I _rO ! aggregation of property 财产的总和
rT5Ycm@ agio 差价；贴水
R Yl > 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》
aZ'Lx : )R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Pgus42f% 《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》
<5jzl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OYmR<x5y/ 《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》
W.0L:3<" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;Uu(zhbj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fasgmi} agreement for a settlement 授产协议
'-b*EZU8t agreement for assignment 转让协议
S"$m] agreement for sale 售卖协议；买卖协议
I{ :(z3 agreement for sale and purchase 买卖协议
WT`4s agreement for the payment of interest 支付利息协议
C[Dav&=^F agreement for the repayment of money 还款协议
eI:C{0p= agreement of reinsurance 再保险协议
e `,ds~ Agricultural Bank of China 中国农业银行
p4i]7o@ air passenger departure tax 飞机乘客离境税
xD[Gq% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
. ]7Qu;L airport tax 机场税
*9c!^ $V alcohol duty 酒精税
MxcFvo*LCp alienation 让与；让渡；转让
Xo*%/0q' alimony 生活费；赡养费
Zg`Mz
_? All Ordinaries Index [AOI] 所有普通股指数
"=za??\K} all risks 全险；综合险
*b}lF4O? All Sales Record for Stock Market 《股票市场成交报告》
?Wt$6{) Allied Capital Resources Limited 新联财务有限公司
i'wAE:Xe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
deixy.
| allocation letter 拨款信件
z,bQQ;z9 allocation of fund 分配款项；预留款项
/<8N\ _wh allocation of profit 利润分配；溢利分配
Bk\Gj`"7 allocation warrant 拨款令
!G}+E2fDA allotment 分配；配股
fp N-
o allotment notice 股份配售通知；配股通知
f'{]"^e= allotment of shares 股份分配
D HT&,= allowable 可获宽免；免税的
Xy &uZ allowable business loss 可扣除的营业亏损
UaV iI/ks allowable expenses 可扣税的支出
b2=0}~LK allowance 免税额；津贴；备抵；准备金
-x4X O`b allowance for debts 债项的免税额
tP%{P"g3^ allowance for depreciation by wear and tear 耗损折旧免税额
GS Q /NYK allowance for funeral expenses 殡殓费的免税额
h=_0+\% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^e>W o7r allowance for repairs and outgoings 修葺及支出方面的免税额
Gkxj?) ` allowance to debtor 给债务人的津贴
j$Je6zq0x alteration of capital 资本更改
9{8GP alternate trustee 候补受托人
_fP&&} amalgamation 合并
A4?+T+#d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IMl!,(6; ambit of charges 征税范围；收费范围
P?]aWJ amended valuation 经修订的估值
FwZ>{~ ?3 American Commodities Exchange 美国商品交易所
&0 BdUU+:< American Express Bank Limited 美国运通银行
[kgdv6E American Stock Exchange 美国证券交易所
h"[+)q%L amortization 摊销
l-$uHHyu* amount due from banks 存放银行同业的款项
)Cw `"n amount due from banks abroad 存放海外银行同业的款项
:4T("a5aM amount due from holding companies 控股公司欠款
0%
#<c p amount due from local banks 存放本港银行同业的款项
d{de6 ` amount due to banks 银行同业的存款
.*JA!B amount due to banks abroad 海外银行同业的存款
%F*|;o7 s amount due to holding companies 控股公司存款
~ E^, =4 amount due to local banks 本港银行同业的存款
D\YE^8/ amount due to outport banks 外埠银行同业的存款
Wt9Q;hK amount for note issue 发行纸币的款额
@ (i!Y L amount of bond 担保契据的款额
n%\
/J amount of consideration 代价款额
#vqo -y7@ amount of contribution 供款数额
@IP)S[^' t amount of indebtedness 负债款额
!!nuAQ"E[ amount of principal of the loan 贷款本金额
[
dE.[ amount of rates chargeable 应征差饷数额
{ga ai amount of share capital 股本额
xN@Pz)y o amount of sums assured 承保款额
`3'0I /d"z amount of variation 变动幅度
v^7LctcVm amount of vote 拨款数额
@AYo-gf amount payable 应付款额
`O8b1-1q~ amount receivable 应收款额
?`Y\)'} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}/,CbKi,+ analysis 分析
'XUKN/. ancillary risk 附属风险
xlR2 |4|8 annual account 周年帐目；周年帐目报表；年度决算；年结
\OpoBXh annual accounting date 年结日期
X5*C+ I=2 annual allowance 每年免税额；年积金；年度津贴；年津
M8b4NF_& annual balance 年度余额
9 2'wkS annual disposable income 每年可动用收入
)*d W=r/$V annual estimates 周年预算
G^1b>K annual fee 年费
eb8w~ annual general meeting 周年大会
a%Jx
`hx annual growth rate 年增率；每年增长率
.\qj;20 W annual long-term supplement 长期个案每年补助金
lRP1&FH0 annual pensionable emolument 可供计算退休金的年薪
uGl| pJ\y= annual report 年报
2 qO3XI Annual Report on the Consumer Price Index 《消费物价指数年报》
<d7V<&@o= annual return 周年报表；周年申报表；每年报税表格
='E$-_ Annual Return Rules 《周年报表规则》
X{ -9FD W annual review of consumer prices 每年消费物价回顾
8Z2.`(3c[ annual roll-forward basis 逐年延展方式
h
!(>7/Gi annual salary 年薪
V=:_ d, annual statement 年度报表；年度决算表
a/ uo}[Y 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
N|2y" 5 annuitant 年金受益人
+"g ~"< annuity 年金
ib0g3p-Lc annuity contract 年金合约
T/P7 F\R annuity on human life 人寿年金
&wetzC ) antecedent debt 先前的债项
9(!]NNf! ante-dated cheque 倒填日期支票
3v!~ cC~cI anticipated expenditure 预期开支
'~wpP=<yyF anticipated net profit 预期纯利
9%iFV
N' anticipated revenue 预期收入
,A5) <} anti-inflation measure 反通货膨胀措施
<39!G7ny anti-inflationary stance 反通货膨胀立场
BXUF^Hj% apparent deficit 表面赤字
KIVH!2q; apparent financial solvency 表面偿债能力
,`8Y8 apparent partner 表面合伙人
5H:@ 8,B application for personal assessment 个人入息课税申请书
&(xUhX T application of fund 资金应用
K$REZ e application to release as liquidator and to destruct the books of accounts and documents
h.whjiCFa 申请免除清盘人职务及毁灭帐簿与文件
i$-#dc2qY appointed actuary 委任精算师
Gr(|R a . appointed auditor 委任核数师；委任审计师
qsg>5 E appointed trustee 委任的受托人
#rYENR[ appointer 委任人
4rU! 4l apportioned pro rata 按比例分摊
xkA2g[ apportionment 分配；分摊
&}`K^5K|O: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T_OF7? apportionment formula 分摊方程式
G(1 K9{i$ apportionment of estate duty 遗产税的分摊
cVq}c? appraisal 估价；评估
_hCJ|Rrln appreciable growth 可观增长
1:= `Y@.S appreciable impact 显着影响
" B@jfa% appreciable increase 可观增长
} IlP: appreciation 增值；升值
\T-~JQVj appreciation against other currencies 相对其他货币升值
lz~J "$b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ev>oC~>s appreciation tax 增值税
3#<* k>1G? appropriation 拨款；拨用；拨付
[B?z1z8l appropriation account 拨款帐目
=J |sbY"] Appropriation Bill 拨款法案
3,.%
s appropriation-in-aid system 补助拨款办法
i.rU &yT% approved assets 核准资产
`!w^0k Z approved basket stock 认可一篮子证券
:nQp.N*p approved budget 核准预算
Ws49ImCB approved charitable donation 认可慈善捐款
w&lZ42(mF approved charitable institution 认可慈善机构
|j_`z@7( approved currency 核准货币；认可货币
@5}gsC approved estimates 核准预算
J^I7BsZ approved estimates of expenditure 核准开支预算
+CTmcbyOi approved overseas insurer 核准海外保险人
F1A1@{8bN approved overseas trust company 核准海外信托公司
"'eWn6O( approved pooled investment fund 核准汇集投资基金
{&nV4c$v approved provident fund scheme 认可公积金计划
@%@zH% b approved provision 核准拨款
j.QHkI1. approved redeemable share 核准可赎回股份
PX 3 approved regional stock 认可地区性证券
a%~yol0wO7 approved retirement scheme 认可退休金计划
SQKt}kDbM approved subordinated loan 核准附属贷款
=%h~/, arbitrage 套戥；套汇；套利
FpkXOj?* arbitrageur 套戥者；套汇者
"]]q} O? arbitrary amount 临时款项
GF R!n1Hv arrangement 措施；安排；协定
c)1=U_6 1 arrears 欠款
M@^U 0
? arrears of pay 欠付薪酬
LC'2q*:' arrears of revenue 逾期未收税款；逾期未收的帐项
~5t?C<wo articles of association 组织章程；组织细则；组织章程细则
o?!uX|Fy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[b5(XIGUN} ascertainment of profit 确定利润
w6EI{ "Asia Clear" “亚洲结算系统”
X7e/:._SAH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xYR#% ! M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y-cw~kNPP3 Asian Development Fund [ADF] 亚洲发展基金
Z! YpklZ?~ Asian dollar bond 亚洲美元债券
zeTsz T) Asian dollar market 亚洲美元市场
r69WD
. Asian dollar rate 亚洲美元利率
KF{a$d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8t9aHla Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<"I?jgo asked price 沽盘；喊价；索价；卖方报价
gNa#| assessable income 应评税入息
>RR<eYu7m assessable loss 应评税亏损
~R!gJTO9 assessable profit 应评税利润
uiK:*[ assessable value 应评税值
)Z:m)k>r; assessed profit 估定利润
zPQ$\$7xB assessed value 经评估价值
A1<k1[5fJ assessment 评税；评定；估价；评税单
^W[' A]l assessment number 评税编号；估价编号
kukaim>K assessment of additional tax 补加税评税
%UmbDGDWI assessment of performance 业绩评估；实绩评价
MhH);fn Assessor 评税主任
1b `G2?% asset price bubbles 资产价格泡沫
WLy7'3@ asset-backed securities 具资产保证的证券
p#M!S2&z assets accretion 资产增值
;xW{Ehq-h assets and liabilities 资产与负债
\G=bj;&eF assets betterment statement 资产递增表；资产改进表
f%1wMOzx assets lending 实物放款；有抵押贷款
B*Cb6'Q assets of the company passing on the death 死者去世时转移的公司资产
gX"T*d>y assets pledged as security for liabilities 用作负债抵押的资产
i;HH !
TaN assets portfolio 资产投资组合
s=\7)n=,M assets price 资产价格
R1 qMg+ assets quality 资产质素
-wIM0YJ assets realization 资产变现
STp!8mL assets refinancing arrangement 资产再集资安排
#wD7 \X-f assets securitization 资产证券化
y<uE-4 assets situated outside Hong Kong 在香港以外地方的资产
) ]]|d assets stripping 削减资产；拆卖资产
^8\Y`Z0% assets value 资产值
`]LODgk~ assignee 承让人
g)N54WV assignment 转让；转让书；转让契
%o-jwr}O{ assignment of interest 权益转让
T]X{ @_
assignment of letters patent and trade mark 专利证书及商标转让
T Xl\hL\+ assignment of property 物业转让；物业转让书
G,/Gq+WX assignment right 转让权
4I1K vN<A assignor 转让人
Deog4Ol"/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
}1\?()rB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d'q;+ jnP associate member 附属会员
C[W5d~@;E associated body corporate 相联法人团体
;y ,NC2Xj associated company 相联公司；联属公司
(>r|j4$ associated corporation 相联法团
S
`wE$s o> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}9 FD/ 公认会计师公会〔英国〕
m^c%]5$ Association of Futures Exchange Brokers 香港期货经纪协会
iGyVG41U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@6[x%j/!bt association of underwriters 承保人组织
(mY(\mu} assumption of control 接管
.^GFy assurance 担保；保险；转易；转易书
2:n|x5\H assurance of interest 权益的转易
;HT 0 w_, at 19XX price 按一九ＸＸ年价格计算
5A;"jp^ Z at a discount 按赔价计算；按贴水价格计算；打折扣
U!_sh< at a premium 按溢价计算；按升水价格计算
=QTmK/(|B at call 通知付款；按通知
4&H+hN{3 at constant market price 按固定市价计算
}RH lYN at constant price 按固定价格计算
$T FTIk*uU at cost 按成本计算
hx P6C6S at current market price 按当时市价计算；按现时市价计算
|M]sk? "^ at current price 按当时价格计算；按现时价格计算
^U"
q|[qy at factor cost 按要素成本计算；按生产要素成本计算
_4~k3%w\`l at money-of-the-day price 按付款当日价格计算
H.)fO ctbO at or better 按指定或较佳价位〔买卖指令〕
dkf}),Z F at par 按面值计算；平价
I S.F at sight 见票即付
69?I?,7 at the close 按收市盘
V~JBZ}`TG< at the opening 按开市盘
^]KIgGv\ attestation 见证；见证条款
D@2Ya/c at-the-money option 平价期权
YlG; A\]k attorney 受权人；受托代表人
nO-d" S* attornment 新拥有人承认书
AK %=DVkM attributable profit 可归属利润
= tLU] attributable share value 可归属股份价值
IOn`cbV: Auckland Stock Exchange 奥克兰证券交易所
W6 h NJb auction 拍卖
EP/&m|o|G auctioneer 拍卖商
pFS
F[9?e> audit 审计；核数
Q1 K"% Audit Commission 审计署
W&WB@)ie Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9#s,K! !3{ 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〕
@ 8 A{ 9i audit review 帐目审查
(tgEa{rPAP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xAFek;GY? audited account 审计帐目；经审计的帐目
bbM4A! N audited annual account 经审计的周年帐目
v4X_v!CQ audited balance sheet 经审计的资产负债表
U[blq
M auditor 核数师；核数主任；审计师
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U_f auditor's certificate 核数师证明书；审计师证明书
U<1}I.hDJ auditor's report 核数师报告；审计师报告
&f$a1#O}dx Aussie bond 澳元债券
,ZLG 7e austerity budget 紧缩预算
N=hSqw[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;|2U f Australia All Ordinaries Index 澳洲所有普通股票指数
x|&[ hFXD Australian Dollar [AUD] 澳元
pq%t@j(X Australian Options Market 澳大利亚期权市场
M|$H+e } : Australian Securities Commission 澳洲证券事务监察委员会
5R$=^gE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(D:KqGqoT Australian Stock Exchange 澳大利亚证券交易所
&;'w8_K"^ Austrian Schilling [ATS] 奥地利先令
B/kcb(5v authentication 认证；鉴证
:zRB)hd authority to purchase 委托购买证；委购书
ADuZ } ] authorization 认可；核准；授权；授权书
DX]z=d)tc authorization by direction 指示授权
-i| /JH authorization by instruction 指令授权
bEBZ!ghU authorization by warrant 令状授权
ddGkk@CA authorization of unit trust 单位信托的认可
P?-d[zLA authorized agent 指定代理人
$%lHj+( authorized capital 法定资本
l6r%nHP @ authorized clerk 出市员
=> E44v authorized dealer 认可交易商
:YkDn~@ authorized financial institution 认可财务机构
$Ui]hA-:?y authorized fund 认可基金
]W89.><%14 authorized fund house 获授权的基金公司；认可基金公司
][s*~VK; authorized institution 认可机构
.D>A'r 8U authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#g5't4zqx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Zw3hp,P] authorized insurer 获授权保险人；获认可承保人
|DdW<IT`0 authorized investment 特准投资项目
Lh8# I&x authorized person 获授权人
PQr#G JG7 authorized representative 获授权代表
z:@d@\$? authorized share capital 法定股本
&utS\-;G automated quotation system 自动报价系统
ylo]` Nq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XRX7qo(0g 自动交易系统〔香港期货交易所有限公司〕
pO-)x:Wg automatic adjustment mechanism 自动调整机制
!XG/,)A automatic adjustment system 自动调整系统
%3#b6m~ Automatic Clearing House 自动票据交换所
=|DkD-
O automatic exchange rates accumulation system 自动化汇率累集系统
Dg ?Ho2i h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6
d{D3e[p^ automatic teller machine [ATM] 自动柜员机
%' K+$ autopay 自动转帐
_dH[STT available assets 可用资产
1tuator available fiscal reserve 现存财政储备
oW\Q>c7
= available profit 可用利润
3R Y|l?n> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v= 8~ZDY average 平均；平均数；海损
URj%
J/jD average basic salary 平均基本薪金
q[We][Nrzb average consumer expenditure 平均消费开支；一般消费开支
b*$o[wO9 average cost 平均成本
\, X?K average cost of land production 增辟土地平均成本
E!O(:/* average daily turnover 平均每日成交额
{d {WMq $ average daily wage rate 平均每日工资率
(RI>aDG RH average expenditure pattern 平均开支模式
dqK average growth rate 平均增长率
btkMY<o 7 average net fixed assets 固定资产平均净值
c qU$gKT average of relatives 相对价格平均数
d- _93 average price 平均价格
|\{J` 5gr average propensity to consume 平均消费倾向；一般消费倾向
Rwi5 +;N average propensity to save 平均储蓄倾向；一般储蓄倾向
]J0Y^dM average rate 平均率
Cys/1DkE average revenue 平均收入；平均收益
`rRg(fCN!M average stock 平均库存；平均存货
NR@SDW average yearly rent 平均年租
$[L)f|
l avoidance of double taxation 避免双重课税
)Uoe ~\ avoidance of tax 避税
