A:
[+z*&~' A share Ａ股；甲类股份
A]q"+Z] abatement of tax 减税；减扣免税额
"`aLSw75x ABN AMRO Bank N.V. 荷兰银行
R[{s\ above-the-line expenditure 线上项目支出；经常预算支出
iK <v r above-the-line receipt 线上项目收入；经常预算收入
7S )u7 ABSA Asia Limited 南非联合亚洲有限公司
e B xOa absolute change 绝对数值变更
1 8kz R6(W absolute expenditure 实际开支
o2r)K AA absolute guideline figure 绝对准则数字
8@-
UvT&o absolute interest 绝对权益
'n0u6hCSb absolute order of discharge 绝对破产解除令
QzX|c&&>u2 absolute profit margin 绝对利润幅度
y759S)U>>p absolute value 实值；绝对值
B kWoK/f4 absolutely vested interest 绝对既得权益
2'5%EQW;0y absorbed cost 已吸收成本；已分摊成本
Q
R<q[@)F absorption 吸收；分摊；合并
4l`"P~=2< absorption rate 吸收率；摊配率；分摊率
.Pi8c[ ACB Finance Limited 亚洲商业财务有限公司
k\`~v$R3 acceptable form of reciprocity 合理的互惠条件
YQ#o3 sjs acceptable rate 适当利率；适当汇率
sQ>L3F;A` acceptance agreement 承兑协议
~ (/OB
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F)^:WWVc# acceptor 承兑人；接受人；受票人
S1o P_A[| acceptor for honour 参加承兑人
yp.\KLq8) accident insurance 意外保险
UA]U_P$c Accident Insurance Association of Hong Kong 香港意外保险公会
uf<nVdC. accident insurance scheme 意外保险计划
N)b.$aC accident year basis 意外年度基准
2#?qey accommodation 通融；贷款
|ZuS"'3_w accommodation bill 通融票据；空头票据
^i!6q9<{e accommodation party 汇票代发人
"~^ #{q account balance 帐户余额；帐户结余
yPhTCr5pK account book 帐簿
U5x&? n< account collected in advance 预收款项
cop \o4ia account current book 往来帐簿
/ R%
Xkb account of after-acquired property 事后取得的财产报告
u?+i5=N9{ account of defaulter 拖欠帐目
5$.e5y<&( account payable 应付帐款
3T7, Y(<V account payee only [A/C payee only] 只可转帐；存入收款人帐户
;R8pVj !1f account receivable 应收帐款
"de3S bj@? account receivable report 应收帐款报表
ofIw7D*h account statement 结单；帐单；会计财务报表
RNB ha& account title 帐户名称；会计科目
jizp\%W+ accountant's report 会计师报告
B+8B<xZ Accountant's Report Rules 会计师报告规则
SWrP0Qjc accounting and auditing procedure 会计与审计程序；会计与核数程序
j`A 3N7; Accounting Arrangements 《会计安排》
-"Hy%wE accounting basis 会计基础
~v+A6N:qC accounting by Official Receiver 破产管理署署长呈交的帐目
0.}WZAYy~ Accounting Circular 《会计通告》
ygn]f*;?kw accounting class 会计类别
QKt[Kte accounting date 记帐日期；会计结算日期
EvQMt0[?EW accounting for money 款项核算
Nn]|#lLP Accounting Officer 会计主任
<W<>=vDzyE accounting period 会计报告期；会计期
9C2DW,? accounting policy 会计政策；会计方针
k-N `
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`;vJ\$-< accounting principle 会计准则
u >W:SM accounting record 会计记录
/ >q?H)6 accounting report 会计报告
1so9w89 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;+-D g3 Accounting Society of China 中国会计学会
sF+Bu'9A accounting statement 会计报表
5h6c W accounting system 会计制度；会计系统
y-i6 StJ accounting transaction 会计事项；帐务交易
eW>Y*l% B accounting treatment 会计处理
>wOqV!0< accounting year 会计年度
e qzmEg accretion 增值；添加
OX!<{9o accrual 应计项目；应累算数目
vv%
o+r-t accrual basis 应计制；权责发生制
1?}5.*j< accrual basis accounting 应计制会计；权责发生制会计
u|}p3-z|Y accrue 应累算；应计
RC>79e/u< accrued benefit 应累算利益
3!:?OUhx accrued charges 应计费用
o,y P9~8\ accrued cumulative preference share dividend 应累算的累积优先股股息
XV|u!'Ey accrued expenses 应累算费用
+M^+qt;]V accrued interest payable 应付利息；应计未付利息
3+>;$ accrued interest receivable 应收利息；应计未收利息
+J<igb!S accrued right 累算权益
>/5'0n_R accruing profit 应累算的利润
6Yu&'[?H$ accumulated fiscal reserve 累积财政储备
dNg5#?mzT5 accumulated profit 累积利润；滚存溢利
ap y#8] accumulated reserve 累积储备
XD= p:Ezh accumulation of surplus income 累积收益盈余
'l7ey3 B% acquired assets 既得资产
4gkaCk{] acquisition 收购；购置；取得
U.,_zEbx, acquisition cost 购置成本
6<
T@\E acquisition expenses 购置费用
$> csm acquisition of 100% interest 收购全部股权
} >
pNf acquisition of control 取得控制权
luj UEHzp acquisition of fixed assets 购置固定资产
7j22KQ|EX^ acquisition of shell “买壳”
Z\9DtvV acquisition price 收购价
gfY1:0 act of God 天灾
BhcTPQsW acting partner 执事合伙人
PZjK6]N\ active market 买卖活跃的市场；交投畅旺的市场；旺市
`1 fNB1c
active partner 积极参与的合伙人
ZS\~GQbG active trading 交投活跃
gf\F%VmSN actual circulation 实际流通
e*?@ 6E actual cost 实际成本
J+o6*t2| actual expenditure 实际开支；实际支出
x $@Gp actual income 实际入息；实际收入；实际收益
ys~oJb~ actual market 现货市场
&u}]3E'-k actual price 现货价；实际价格
94CHxv actual profit 实际利润
, u&K(Z% actual quotation 实盘；实际价位；实际报价
|Y")$pjz actual year basis 按实际年度计算
a2!;$B% actuals 实货
P1>?crw actuarial investigation 精算调查
&4R -5i2a actuarial principle 精算原则
b Y^K)0+^s actuarial report 精算师报告
(G<fvl!~ Actuarial Society of Hong Kong 香港精算学会
1@"os[ 9 actuarial valuation 精算师估值
alV{| Vf[6 actuary 精算师
Wn kI i,< ad referendum agreement 暂定协议；有待覆核的协定
i+&o%nK 2 ad valorem duty 从价税；按值征税
=)Z~ w` ad valorem duty system 从价税制
$[1J[eY* ad valorem fee 从价费
M?QK4Zxb6U ad valorem tariff 从价关税
|q+dTy_n additional allowance 额外免税额
1X, \:F.-+ additional amount for unexpired risk 未过期风险的额外款额
6Ex 1 6 additional assessable profit 补加应评税利润
f(Uo?_as additional assessment 补加评税
IB%Hv] additional commitment 额外承担
RAUD8Z additional commitment vote 额外承担拨款
~M?^ T$5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x3L0;:Fx8P additional dependent parent allowance 供养父母额外免税额
.2v)x additional provision 额外拨款
VTIRkC
wl@ additional stamp duty 附加印花税
IL&;2% additional tax 补加税罚款；补加税款
oT}-i [=} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wk[4Qsk< adjudged bankrupt 被裁定破产
hqwDlapTt adjudicated bankrupt 裁定破产人
p1`" ) $ adjudication fee 裁定费；评定印花税额手续费；评估契据费
p.@_3^#| adjudication of bankruptcy 裁定破产；宣告破产
> %B7/l$ adjudication of insolvency 裁定无力偿还债务
=f\BAi adjusted actual 经调整的实数；调整后的实数
E WNm }C9 adjusted current assets 经调整的流动资产；调整后的流动资产
:|PI_
$4H adjusted figure 经调整的数字；调整后的数额
,GTIpPj adjusted liabilities 经调整的负债；调整后的负债
mDX
UF~G[ adjusted loss 经调整的亏损；调整后的亏损
*:tfz*FG$G 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
*Al`QEW adjusted profit 经调整的利润；调整后的利润
Q@aDa 8Z adjusted surplus 经调整的盈余额；调整后的盈余额
t[=teB v< adjusted value 经调整的价值；调整后的价值
ul!e!^qwx adjustment 调整；修订；理算〔保险〕
FNy-&{P2 adjustment centre 调剂中心
fB "It~ p adjustment lag 调整过程的时间差距；调整时差
<]wQ;14;H adjustment mechanism 调整机制
FesUE_L2$ adjustment of loss 亏损调整
O ;C C ( adjustment process 调整过程；调整程序
1}XESAX;0 adjustment range 调整幅度
u|EHe"V" administered exchange rate 受管制汇率
kBr?Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
> uy(N administration expenses 行政费用
K^f&+`v6_ administration fee 手续费；行政费
,/Usyb,` administration in bankruptcy 破产管理
sB+
B,DF administration order 遗产管理令
Y'eE({)<K administrator 管理人；遗产管理人
s _RUb administrator of the estate 遗产管理人
rOA{8)jIa* admission of debt 债项承认书
gl>%ADOB@ admission of proof 接纳债权证明
;{:bq`56f advance 放贷款项；垫付款项；预支款项；预付款项
f*E#E=j advance account 暂支帐目；预付款帐户
g t|:K)[,6 advance compensation 预付补偿金
q)QM+4 advance from shareholder 股东垫款
RM6*c
. advance pending reimbursement 预支以待日后付还
_s X@BE advanced economy 先进经济体系
JK9 J;c#T advancement 预付；预付财产
GS&iSjw advances warrant 垫款令
ipH'}~=ID advancing 贷出
K!jMW adverse balance 逆差
)7;E,m<:tO adverse exchange 逆汇
|Q*OA advertisement addressed to shareholders 在报章刊登的致股东通告
HBiUp$(mB advice for collection 托收通知书
nz_1Fu>g| advice of drawing 提款通知书；汇票通知书
>(BAIjF
E\ advice of payment 付款通知
:/~TV Advisory Committee [Securities and Futures Commission]
CEEAyip-c 谘询委员会〔证券及期货事务监察委员会〕
Qf .]Mw?Bm Advisory Committee on Diversification 经济多元化谘询委员会
3#Qek 2 affidavit 誓章；遗产申报誓章
p|RFpn2ygF affidavit of no receipt 述明无收款的誓章
\wM8I-f! affiliate 联号；联营公司；附属公司
fA" VLQE affiliated company 附属公司；联号；联营公司
fZ[uNe[| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xn
# v! affordability 负担能力
;:Q&Rf"@% African Development Bank [AfDB] 非洲开发银行
V 8-*d E after-acquired property 事后取得的财产
+XoY@|Djd after-hours dealing 市后交易
?my2dd,| after-tax profit 税后盈利；税后利润；税后溢利
Y |'}VU agency agreement 代理协议
J e .%-7f agency expenses 代理机构的开支
:O/QgGZN$ agency fee 代理费
n?}7vz; Agency Law 《代理法》
{2T;^+KE agent 代理人；承销人
!.@F,wZvY agent of company 公司代理人
SK 5__Ix agent's fee 代理人费；经纪费
d(^3S>V|q aggregate 总计；总数；总体数字
) k Ij Z aggregate amount 总款额；总额
[ nLd> 2P aggregate assets and liabilities 总体资产与负债
HpS1(%d" aggregate at constant price 按固定价格计算的总体数字
0s6eF+bs aggregate demand 总需求
! q+>'M t aggregate gross position 总持仓量
Y4N)yMSl" aggregate limit 总限额
c=<^pCa9t1 aggregate of salaries tax 合计薪俸税
G%U!$\j:qd aggregate performance 总体表现；总体业绩
`HILsU=| aggregate supply 总体供应
$]MOAj"LH aggregate surplus 总盈余
;ZTh(_7 aggregate total 整体总额
-BH T'zq1S aggregate value 总值；合计价值
|# EI(W?` aggregated basis 合计基准
rB_ESNx aggregated net chargeable income 合计应课税入息实额
e?WI=Og aggregation 合并计算；合计；总和
gB0Q0d3\G, aggregation of incomes of husband and wife 夫妇入息合并计算
n1)]. ` aggregation of property 财产的总和
1-Q>[Uz, agio 差价；贴水
4" eeEs h Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
{ 'cdi` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r@ba1*y0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:|Bzbn=N2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-v=tM6 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
5;A=8bryU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iOiXo6YE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rLcXo %w agreement for a settlement 授产协议
p7[&H / agreement for assignment 转让协议
._<gc;G agreement for sale 售卖协议；买卖协议
0$|wj^?U agreement for sale and purchase 买卖协议
g XB&Sgjo agreement for the payment of interest 支付利息协议
i~tps agreement for the repayment of money 还款协议
wV'_{ /WM agreement of reinsurance 再保险协议
L>!MEMqm Agricultural Bank of China 中国农业银行
P c v A/W air passenger departure tax 飞机乘客离境税
[yVcH3GcjI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\{1 Vjo airport tax 机场税
kS_3 7-; alcohol duty 酒精税
<9`/Y"\ p alienation 让与；让渡；转让
q[+V6n `Z5 alimony 生活费；赡养费
M \>5" ,0 All Ordinaries Index [AOI] 所有普通股指数
g$mqAz< all risks 全险；综合险
,62BZyT,T, All Sales Record for Stock Market 《股票市场成交报告》
>k(AQW5? Allied Capital Resources Limited 新联财务有限公司
_? u} Jy_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s_7 6)7 allocation letter 拨款信件
cX5t x] allocation of fund 分配款项；预留款项
/!-ypIY
allocation of profit 利润分配；溢利分配
#}xPOz7: allocation warrant 拨款令
"H}ae7@ allotment 分配；配股
#b{;)C fL allotment notice 股份配售通知；配股通知
yJw4!A 1! allotment of shares 股份分配
EZ^M?awB4 allowable 可获宽免；免税的
y |Tv;v1L allowable business loss 可扣除的营业亏损
c1StA allowable expenses 可扣税的支出
e{0O "Jd` allowance 免税额；津贴；备抵；准备金
%`:+A?zL allowance for debts 债项的免税额
[?#-JIZ3T allowance for depreciation by wear and tear 耗损折旧免税额
5fK<DkB$>: allowance for funeral expenses 殡殓费的免税额
.T}S[`Yx5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|R (rb-v allowance for repairs and outgoings 修葺及支出方面的免税额
.,SWa;[iB allowance to debtor 给债务人的津贴
5<?/M <i alteration of capital 资本更改
x[2 eA!NC alternate trustee 候补受托人
kk3G~o + amalgamation 合并
r;8$ 7C. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}C&kzJBEF ambit of charges 征税范围；收费范围
Q |^c5 amended valuation 经修订的估值
,U'E!?=:VS American Commodities Exchange 美国商品交易所
Y--Uo|H American Express Bank Limited 美国运通银行
BmFs6{>~c American Stock Exchange 美国证券交易所
>HQ<KFA amortization 摊销
F%
K}&3 amount due from banks 存放银行同业的款项
R~(_m#6`: amount due from banks abroad 存放海外银行同业的款项
q=cH ^`<. amount due from holding companies 控股公司欠款
-44''w?z amount due from local banks 存放本港银行同业的款项
1( WNrVm; amount due to banks 银行同业的存款
% ck/ Z amount due to banks abroad 海外银行同业的存款
5}2XnM2 amount due to holding companies 控股公司存款
h-[FUPfuw amount due to local banks 本港银行同业的存款
,]-A~ ^| amount due to outport banks 外埠银行同业的存款
JV9Ft,xk amount for note issue 发行纸币的款额
=k22f`8ew amount of bond 担保契据的款额
$9O%,U@ amount of consideration 代价款额
XRR`GBI amount of contribution 供款数额
@60/IE{- v amount of indebtedness 负债款额
?TVR{e: amount of principal of the loan 贷款本金额
&sJ%ur+G amount of rates chargeable 应征差饷数额
7 {#^ zr amount of share capital 股本额
J2~oIe2!+ amount of sums assured 承保款额
4';(\42 amount of variation 变动幅度
pwO
U6A! amount of vote 拨款数额
Qz/1^xy amount payable 应付款额
mmrz:_ amount receivable 应收款额
~b.e9FhdA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.[4Dv t|>6 analysis 分析
Og~3eL[1%C ancillary risk 附属风险
Fr ryZe= annual account 周年帐目；周年帐目报表；年度决算；年结
]QAMCu(> annual accounting date 年结日期
DG"Z: ^`* annual allowance 每年免税额；年积金；年度津贴；年津
)s 4a<S c] annual balance 年度余额
C!}9[X!7@: annual disposable income 每年可动用收入
} ~`l!ApD annual estimates 周年预算
p8Wik< '^ annual fee 年费
Yn }Ivg annual general meeting 周年大会
r b@ {ir annual growth rate 年增率；每年增长率
&% 4*~;o annual long-term supplement 长期个案每年补助金
9n[ovX 7n! annual pensionable emolument 可供计算退休金的年薪
\z Pcn DB annual report 年报
!q_fcd^c Annual Report on the Consumer Price Index 《消费物价指数年报》
;J3
(EB annual return 周年报表；周年申报表；每年报税表格
^w|apI~HSE Annual Return Rules 《周年报表规则》
x#_0
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1WW`% annual roll-forward basis 逐年延展方式
X m! ; annual salary 年薪
xK3}z N$T annual statement 年度报表；年度决算表
m'i^BE 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
J_Pb R b annuitant 年金受益人
+Tw ]u` annuity 年金
d2e4=/ A% annuity contract 年金合约
Gv 3AJ'NL annuity on human life 人寿年金
EFb"{ L antecedent debt 先前的债项
k)l^ ;x- ante-dated cheque 倒填日期支票
evBr{oi@ anticipated expenditure 预期开支
oj1,DU anticipated net profit 预期纯利
]TmxCTV L anticipated revenue 预期收入
1ZF>e`t8 anti-inflation measure 反通货膨胀措施
4D-4BxN* anti-inflationary stance 反通货膨胀立场
7#BU d/ apparent deficit 表面赤字
qOk=:1`3 apparent financial solvency 表面偿债能力
(n,!v) apparent partner 表面合伙人
x)<Hr,wd application for personal assessment 个人入息课税申请书
F};G & application of fund 资金应用
Tp7slKc0p application to release as liquidator and to destruct the books of accounts and documents
N=oWIK<;- 申请免除清盘人职务及毁灭帐簿与文件
dwc$#cMf appointed actuary 委任精算师
V@"Y"}4n4 appointed auditor 委任核数师；委任审计师
jw"]U jub appointed trustee 委任的受托人
5/) ,HGxi appointer 委任人
kr|u || apportioned pro rata 按比例分摊
n(MVm-H apportionment 分配；分摊
hi30|^l- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0ThX1)SH apportionment formula 分摊方程式
#H@rb apportionment of estate duty 遗产税的分摊
8sG0HI$f+ appraisal 估价；评估
rI E
m appreciable growth 可观增长
2yyJ19Iul appreciable impact 显着影响
^U`Bj*"2 appreciable increase 可观增长
[;F%6MPK^ appreciation 增值；升值
0"V L6$ appreciation against other currencies 相对其他货币升值
}sm PP* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h8Bs=T appreciation tax 增值税
9y~5@/3 2R appropriation 拨款；拨用；拨付
\MA 4> appropriation account 拨款帐目
$bd&$@sA Appropriation Bill 拨款法案
azxGUS_i< appropriation-in-aid system 补助拨款办法
& bwhD.:= approved assets 核准资产
; SS/bS| approved basket stock 认可一篮子证券
#0WGSIht< approved budget 核准预算
uq>\pO&P approved charitable donation 认可慈善捐款
]d}U68$T+ approved charitable institution 认可慈善机构
%` cP|k approved currency 核准货币；认可货币
B 3lP#ckh approved estimates 核准预算
m;S!E-W approved estimates of expenditure 核准开支预算
avb'J ^}f approved overseas insurer 核准海外保险人
BP6|^Q approved overseas trust company 核准海外信托公司
[LQD]# approved pooled investment fund 核准汇集投资基金
g.3a5#t approved provident fund scheme 认可公积金计划
.<< RI8A approved provision 核准拨款
2k}" 52 approved redeemable share 核准可赎回股份
P@m_tA% approved regional stock 认可地区性证券
S<f]Y4A& approved retirement scheme 认可退休金计划
MrW#~S|ED approved subordinated loan 核准附属贷款
d%y)/5 arbitrage 套戥；套汇；套利
=q%Q ^ arbitrageur 套戥者；套汇者
b 6FC arbitrary amount 临时款项
` n *e8T arrangement 措施；安排；协定
Gd:TM]rJ arrears 欠款
F.s*^}L[ arrears of pay 欠付薪酬
^ *{:;F@ arrears of revenue 逾期未收税款；逾期未收的帐项
1gA9h-'w articles of association 组织章程；组织细则；组织章程细则
{!lC$ SlJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,-11w7y\ ascertainment of profit 确定利润
Y -Zw' "Asia Clear" “亚洲结算系统”
L*Gk1' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A{HP*x~t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xH\#:DLY Asian Development Fund [ADF] 亚洲发展基金
P;V$%r`y D Asian dollar bond 亚洲美元债券
X#bK.WN$ Asian dollar market 亚洲美元市场
m+t<<5I[- Asian dollar rate 亚洲美元利率
F ka^0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(9 #$za> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*?2aIz" asked price 沽盘；喊价；索价；卖方报价
&D X&*Xq2 assessable income 应评税入息
/Ria"lLv assessable loss 应评税亏损
% Rv ;e assessable profit 应评税利润
e;M#MkP7 assessable value 应评税值
8QYP\7}o assessed profit 估定利润
jf`QoK assessed value 经评估价值
)(? ,1>k`Z assessment 评税；评定；估价；评税单
jvI!BZ assessment number 评税编号；估价编号
M@k8 ;_5 assessment of additional tax 补加税评税
l@
amAusE assessment of performance 业绩评估；实绩评价
CNo'qlvF5N Assessor 评税主任
qT<OiIMj^ asset price bubbles 资产价格泡沫
B<99-7x3 asset-backed securities 具资产保证的证券
kq{PM-]l assets accretion 资产增值
")'9:c assets and liabilities 资产与负债
X=8CZq4 assets betterment statement 资产递增表；资产改进表
!CBvFl/v assets lending 实物放款；有抵押贷款
Oy,7>vWQI assets of the company passing on the death 死者去世时转移的公司资产
@O!BQ^'hk# assets pledged as security for liabilities 用作负债抵押的资产
!O`aaLc assets portfolio 资产投资组合
Lp|7s8? assets price 资产价格
<|!?V"`3 assets quality 资产质素
pk%%}tP< assets realization 资产变现
[tKH'}/s= assets refinancing arrangement 资产再集资安排
q X"Pg assets securitization 资产证券化
qhdY<[6 assets situated outside Hong Kong 在香港以外地方的资产
DRDn;j assets stripping 削减资产；拆卖资产
6.!aJJLN assets value 资产值
V0rS^SAF assignee 承让人
{
]*#WU assignment 转让；转让书；转让契
:i?7RouO assignment of interest 权益转让
{"RUiL^ assignment of letters patent and trade mark 专利证书及商标转让
4Bn
<L&@/ assignment of property 物业转让；物业转让书
}f
l4^F assignment right 转让权
S%^*h{9u" assignor 转让人
%kHeU= associate 有联系的人；有关连人士；相联者；合伙人；联系人
0eGz|J*7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wM-I*<L> associate member 附属会员
5~,/VV associated body corporate 相联法人团体
D OsQVdH associated company 相联公司；联属公司
T{A_]2
G associated corporation 相联法团
tdCD!rV`{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
aUGRFK_6$ 公认会计师公会〔英国〕
E*sQ|" g Association of Futures Exchange Brokers 香港期货经纪协会
jc$gy`, F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"^Ax}Jr association of underwriters 承保人组织
ajy +%sXf= assumption of control 接管
T3_3k. ,| assurance 担保；保险；转易；转易书
sp-){k assurance of interest 权益的转易
lpy ( un at 19XX price 按一九ＸＸ年价格计算
>
[%ITqA$ at a discount 按赔价计算；按贴水价格计算；打折扣
r1jsw j%7 at a premium 按溢价计算；按升水价格计算
6UK}?+r~ at call 通知付款；按通知
\y7kb at constant market price 按固定市价计算
;kX:k~,]}> at constant price 按固定价格计算
%Kk MWl&: at cost 按成本计算
LX!M DZz at current market price 按当时市价计算；按现时市价计算
"f
Ni3 <x] at current price 按当时价格计算；按现时价格计算
S [$Os7 at factor cost 按要素成本计算；按生产要素成本计算
3pk=c-x at money-of-the-day price 按付款当日价格计算
`W*b?e| H1 at or better 按指定或较佳价位〔买卖指令〕
N wIS f at par 按面值计算；平价
i$z).S?1 at sight 见票即付
^$D2fS at the close 按收市盘
/c&;WlE/n at the opening 按开市盘
r(VGdG attestation 见证；见证条款
Ft[)m#Dj` at-the-money option 平价期权
l0v]+>1i: attorney 受权人；受托代表人
Ag82tDL[u attornment 新拥有人承认书
fF|m~#y attributable profit 可归属利润
!W4X4@ attributable share value 可归属股份价值
6^+T_{gl Auckland Stock Exchange 奥克兰证券交易所
,ix> e auction 拍卖
M>yt\qbkA auctioneer 拍卖商
a,YU)v^ audit 审计；核数
ru 5T0w";V Audit Commission 审计署
mdB~~j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O0~Qh 0~l 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〕
Z8vR/ audit review 帐目审查
\ 7d T]VV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$q%l)]+ audited account 审计帐目；经审计的帐目
hmG^l4B.T audited annual account 经审计的周年帐目
7rZE7+% ] audited balance sheet 经审计的资产负债表
$Lc-} m9n auditor 核数师；核数主任；审计师
sT <XZLu auditor's certificate 核数师证明书；审计师证明书
:&'[#%h8 auditor's report 核数师报告；审计师报告
<CIy |&J6 Aussie bond 澳元债券
k ^:+ Pp austerity budget 紧缩预算
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.n}h& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2Sha&Z*CE Australia All Ordinaries Index 澳洲所有普通股票指数
&x#3N=c# Australian Dollar [AUD] 澳元
iiWm>yy Australian Options Market 澳大利亚期权市场
yQ/E0>Uj! Australian Securities Commission 澳洲证券事务监察委员会
DOa%|H'P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ukAE7O(W& Australian Stock Exchange 澳大利亚证券交易所
:W6R]y Austrian Schilling [ATS] 奥地利先令
+W} dO# authentication 认证；鉴证
Lt?k$U{qe) authority to purchase 委托购买证；委购书
$psPNJG authorization 认可；核准；授权；授权书
j
+u3VP authorization by direction 指示授权
O ,Sqh$6U authorization by instruction 指令授权
}%l k$g'; authorization by warrant 令状授权
&~MM\,KML authorization of unit trust 单位信托的认可
-SeHz.` N authorized agent 指定代理人
j}F ;Bfq! authorized capital 法定资本
4^u wZ: authorized clerk 出市员
2$=I+8IL authorized dealer 认可交易商
zAA3bgaa authorized financial institution 认可财务机构
Pgh)+>ON authorized fund 认可基金
kWm[Lt authorized fund house 获授权的基金公司；认可基金公司
'1NZSiv+C? authorized institution 认可机构
~ ]S%b3> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rIRkXO) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y3M"a8 e' authorized insurer 获授权保险人；获认可承保人
8v12<ktR` authorized investment 特准投资项目
$?M$^ - (e authorized person 获授权人
*3s,~<''% authorized representative 获授权代表
#P/}'rdt authorized share capital 法定股本
$>6Kn`UX automated quotation system 自动报价系统
SYaL@54 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Nxr %xTD 自动交易系统〔香港期货交易所有限公司〕
{Hr
P;) automatic adjustment mechanism 自动调整机制
5y8ajae: automatic adjustment system 自动调整系统
{K ,-fbE Automatic Clearing House 自动票据交换所
*T:gx:Sg/ automatic exchange rates accumulation system 自动化汇率累集系统
-_p@I+B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O@7={)6qc automatic teller machine [ATM] 自动柜员机
J=7 <dEm& autopay 自动转帐
"IMq + available assets 可用资产
$QC^hC available fiscal reserve 现存财政储备
g( -}M` available profit 可用利润
s& L yg>>` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w7"&\8a average 平均；平均数；海损
~X2
cTG!, average basic salary 平均基本薪金
ov%. +5 P average consumer expenditure 平均消费开支；一般消费开支
Y. 1dk average cost 平均成本
j"wbq-n,7 average cost of land production 增辟土地平均成本
T.B} k`$ average daily turnover 平均每日成交额
*R8qnvE\() average daily wage rate 平均每日工资率
r;'Vy0?AL average expenditure pattern 平均开支模式
1 ,e`, average growth rate 平均增长率
^ygh [.e, average net fixed assets 固定资产平均净值
p5?8E$VHV average of relatives 相对价格平均数
/ }&@1 average price 平均价格
oV, lEXz
average propensity to consume 平均消费倾向；一般消费倾向
#1VejeTi average propensity to save 平均储蓄倾向；一般储蓄倾向
^h~oxZJ w average rate 平均率
r3mQoTvnv average revenue 平均收入；平均收益
vI1UFD
D average stock 平均库存；平均存货
P%_PG%O2p average yearly rent 平均年租
yaW HGre avoidance of double taxation 避免双重课税
YM4njkI7 avoidance of tax 避税
