A:
6b1AIs8 A share Ａ股；甲类股份
|jB/d@RE abatement of tax 减税；减扣免税额
R=J5L36F ABN AMRO Bank N.V. 荷兰银行
@~QI3) =s above-the-line expenditure 线上项目支出；经常预算支出
?j;,:n above-the-line receipt 线上项目收入；经常预算收入
~f:"Q(f+ ABSA Asia Limited 南非联合亚洲有限公司
MW2{w<-]7 absolute change 绝对数值变更
`F$lO2 #k absolute expenditure 实际开支
BR-4L2[ absolute guideline figure 绝对准则数字
iv
~<me0 F absolute interest 绝对权益
7O-fc1OTv absolute order of discharge 绝对破产解除令
1)#dg sa absolute profit margin 绝对利润幅度
b ~*CJ8Ad absolute value 实值；绝对值
[X 9zrGHt absolutely vested interest 绝对既得权益
g/ 4ipcG;N absorbed cost 已吸收成本；已分摊成本
?[=OQ/E absorption 吸收；分摊；合并
X7rsO^}W absorption rate 吸收率；摊配率；分摊率
Jr=XVQ(F ACB Finance Limited 亚洲商业财务有限公司
JR R,ooN*i acceptable form of reciprocity 合理的互惠条件
0!b9%I=j acceptable rate 适当利率；适当汇率
(h|E@gRa acceptance agreement 承兑协议
^GS\(eg t acceptance for honour 参加承兑
aH_0EBRc acceptor 承兑人；接受人；受票人
+i~kqiy. acceptor for honour 参加承兑人
T0 {X, accident insurance 意外保险
B|"-Ed Accident Insurance Association of Hong Kong 香港意外保险公会
[pC 2#_} accident insurance scheme 意外保险计划
Vb)NWXmyu accident year basis 意外年度基准
aL&nD1f=!- accommodation 通融；贷款
,1B` Ve accommodation bill 通融票据；空头票据
?IG[W+ M8 accommodation party 汇票代发人
8},: account balance 帐户余额；帐户结余
DLN zH account book 帐簿
Kk).KgR account collected in advance 预收款项
=gB8(1g 8 account current book 往来帐簿
N F,<^ u account of after-acquired property 事后取得的财产报告
CiV^bYi account of defaulter 拖欠帐目
^ib
=fLu account payable 应付帐款
mqtYny' account payee only [A/C payee only] 只可转帐；存入收款人帐户
&3OV |ly] account receivable 应收帐款
F1t+D)KA> account receivable report 应收帐款报表
)O2IEwPd. account statement 结单；帐单；会计财务报表
SZUo RWx account title 帐户名称；会计科目
=6
3tp 9 accountant's report 会计师报告
z%1& t4$ Accountant's Report Rules 会计师报告规则
J@O K"%12 accounting and auditing procedure 会计与审计程序；会计与核数程序
D\| U_> Accounting Arrangements 《会计安排》
v_Hy:O}R accounting basis 会计基础
*c>B-Fo/D accounting by Official Receiver 破产管理署署长呈交的帐目
0YC|;`J Accounting Circular 《会计通告》
6 rW b2b accounting class 会计类别
X/_89<& accounting date 记帐日期；会计结算日期
&xpvHKJl accounting for money 款项核算
,n2" N5{jw Accounting Officer 会计主任
WXY-]ir. accounting period 会计报告期；会计期
M.HMn N# accounting policy 会计政策；会计方针
\mL]xE- accounting practice 会计惯例
<U c accounting principle 会计准则
?./%7v accounting record 会计记录
u@;e`-@ accounting report 会计报告
[C\B2iU7_M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g;Zy 3
Accounting Society of China 中国会计学会
kA> e*6 accounting statement 会计报表
cbYQ';{ accounting system 会计制度；会计系统
<kk!ns I accounting transaction 会计事项；帐务交易
,p Y:kQ accounting treatment 会计处理
H>Ucmd;ay accounting year 会计年度
dU Ug}/ accretion 增值；添加
'
&3, qT accrual 应计项目；应累算数目
w D:2sri accrual basis 应计制；权责发生制
H:P7G_!\ accrual basis accounting 应计制会计；权责发生制会计
K)
Ums-b accrue 应累算；应计
!L@<?0x LW accrued benefit 应累算利益
Bg ] % accrued charges 应计费用
Ldj*{t `5 accrued cumulative preference share dividend 应累算的累积优先股股息
x S:n accrued expenses 应累算费用
0cDP:EzR; accrued interest payable 应付利息；应计未付利息
L pL$ =9 accrued interest receivable 应收利息；应计未收利息
fv@< accrued right 累算权益
F B:nkUR` accruing profit 应累算的利润
~9"c64 q accumulated fiscal reserve 累积财政储备
}KO <II accumulated profit 累积利润；滚存溢利
e,r7UtjoxR accumulated reserve 累积储备
s7 sTY accumulation of surplus income 累积收益盈余
1:r#m- \ acquired assets 既得资产
_u'y7- acquisition 收购；购置；取得
Uy.ihh$I- acquisition cost 购置成本
2C1NDrS;} acquisition expenses 购置费用
%P{3c~?DH acquisition of 100% interest 收购全部股权
3 /PvH E{R acquisition of control 取得控制权
S{3c}>n acquisition of fixed assets 购置固定资产
z4~p(tl acquisition of shell “买壳”
7<Qmpcp = acquisition price 收购价
wFMw&=j act of God 天灾
4*D"*kR; acting partner 执事合伙人
/2
hk 9XM active market 买卖活跃的市场；交投畅旺的市场；旺市
V/: 2x T active partner 积极参与的合伙人
9 r&JsCc active trading 交投活跃
~iv OSr7s} actual circulation 实际流通
O"/Sv'|H# actual cost 实际成本
|fW_9={1kQ actual expenditure 实际开支；实际支出
*H i}FI actual income 实际入息；实际收入；实际收益
2% /Kf}+ actual market 现货市场
=6+99<G|%M actual price 现货价；实际价格
+xgP&nw[- actual profit 实际利润
3Fxr= actual quotation 实盘；实际价位；实际报价
E N CWOj actual year basis 按实际年度计算
AW E ab actuals 实货
awI{%u_(nA actuarial investigation 精算调查
CUHT5J*sY actuarial principle 精算原则
bdY:-8!3 actuarial report 精算师报告
nt+OaXe5D Actuarial Society of Hong Kong 香港精算学会
(,tu7u{ actuarial valuation 精算师估值
m=+x9gL2 actuary 精算师
nM Z)x- ad referendum agreement 暂定协议；有待覆核的协定
qGX#(,E9; ad valorem duty 从价税；按值征税
+j K- k_ ad valorem duty system 从价税制
oH!O {pQK} ad valorem fee 从价费
,QpFVlPU ad valorem tariff 从价关税
|2 %|= additional allowance 额外免税额
<5,|h3]-# additional amount for unexpired risk 未过期风险的额外款额
Fi; H additional assessable profit 补加应评税利润
^8A [
^cgq additional assessment 补加评税
!%D';wQ,/ additional commitment 额外承担
vj 344B additional commitment vote 额外承担拨款
e(xuy'4r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3kk^hvB+f additional dependent parent allowance 供养父母额外免税额
FUl hEH additional provision 额外拨款
Ibu9A wPm additional stamp duty 附加印花税
R&BWCC{ additional tax 补加税罚款；补加税款
d =n{ Wn{C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b$%Kv( adjudged bankrupt 被裁定破产
M0~%[nX adjudicated bankrupt 裁定破产人
!_QT{H adjudication fee 裁定费；评定印花税额手续费；评估契据费
F >3 o0ke} adjudication of bankruptcy 裁定破产；宣告破产
k& +gkJm adjudication of insolvency 裁定无力偿还债务
E1tCY.N{ adjusted actual 经调整的实数；调整后的实数
dq`{fqGl adjusted current assets 经调整的流动资产；调整后的流动资产
8e3eQ adjusted figure 经调整的数字；调整后的数额
D7T|K :F) adjusted liabilities 经调整的负债；调整后的负债
E>f{j :M adjusted loss 经调整的亏损；调整后的亏损
*coUHbP9> 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
AWYlhH4c?t adjusted profit 经调整的利润；调整后的利润
G}^= (,jl adjusted surplus 经调整的盈余额；调整后的盈余额
P"l'? ` adjusted value 经调整的价值；调整后的价值
1+WVh7gF adjustment 调整；修订；理算〔保险〕
i>]PW|]
adjustment centre 调剂中心
`}KxzD adjustment lag 调整过程的时间差距；调整时差
1kw*Q: adjustment mechanism 调整机制
)d qNN tS adjustment of loss 亏损调整
0 p ?AL= adjustment process 调整过程；调整程序
lux
g1> adjustment range 调整幅度
pjX= : K| administered exchange rate 受管制汇率
KYtCN+vsG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-4s KB>b administration expenses 行政费用
<R;wa@a> administration fee 手续费；行政费
_^NaP administration in bankruptcy 破产管理
6% ofS8 [ administration order 遗产管理令
_@!vF,Wcf administrator 管理人；遗产管理人
& Cv administrator of the estate 遗产管理人
Um 6}h@> admission of debt 债项承认书
lZ .lf.{F admission of proof 接纳债权证明
@ci..::5 advance 放贷款项；垫付款项；预支款项；预付款项
BWy-R6br advance account 暂支帐目；预付款帐户
X-_VuM _p advance compensation 预付补偿金
{_\cd.AuT advance from shareholder 股东垫款
ruvfp_: advance pending reimbursement 预支以待日后付还
R-9o 3TPa advanced economy 先进经济体系
*jbPy?%oY advancement 预付；预付财产
9\< q =p~ advances warrant 垫款令
N`,\1hHMT advancing 贷出
3
dJ362 adverse balance 逆差
!cYID \}S, adverse exchange 逆汇
&
]] l0B advertisement addressed to shareholders 在报章刊登的致股东通告
/ \# f@Sg advice for collection 托收通知书
c6#E gN,X advice of drawing 提款通知书；汇票通知书
2/fol TR7 advice of payment 付款通知
U| x Hy+N Advisory Committee [Securities and Futures Commission]
h !K"
;qw 谘询委员会〔证券及期货事务监察委员会〕
n #b { Advisory Committee on Diversification 经济多元化谘询委员会
5;HGS{` affidavit 誓章；遗产申报誓章
v-d"dC` affidavit of no receipt 述明无收款的誓章
S Fd _k9 affiliate 联号；联营公司；附属公司
){w{# affiliated company 附属公司；联号；联营公司
GT6i9*tb # affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-5+Yz9pv[ affordability 负担能力
B K+P African Development Bank [AfDB] 非洲开发银行
H.4ISmXU after-acquired property 事后取得的财产
?L7DVwVa,I after-hours dealing 市后交易
)Yy5u'} after-tax profit 税后盈利；税后利润；税后溢利
1xd 6p agency agreement 代理协议
6bhb_U'f agency expenses 代理机构的开支
<
$e# o H agency fee 代理费
69)" T{7 Agency Law 《代理法》
8| =C/k agent 代理人；承销人
(w)%2vZ^ agent of company 公司代理人
y zp# agent's fee 代理人费；经纪费
x@Z{5w_a aggregate 总计；总数；总体数字
#f24a?n| aggregate amount 总款额；总额
v$Fz^<Na aggregate assets and liabilities 总体资产与负债
a H?Ygzw aggregate at constant price 按固定价格计算的总体数字
<_< zrXc] aggregate demand 总需求
g" 5Kth aggregate gross position 总持仓量
T=tW'tlT\v aggregate limit 总限额
v0oVbHO5< aggregate of salaries tax 合计薪俸税
' QG`^@Z aggregate performance 总体表现；总体业绩
W1X3ArP]m8 aggregate supply 总体供应
)MF@'zRK aggregate surplus 总盈余
5%WAnh aggregate total 整体总额
||QK)$" aggregate value 总值；合计价值
O}Pqbx& aggregated basis 合计基准
)5~T%_ aggregated net chargeable income 合计应课税入息实额
2SC-c `9) aggregation 合并计算；合计；总和
M.t,o\xl aggregation of incomes of husband and wife 夫妇入息合并计算
U|tacO5w` aggregation of property 财产的总和
UHvA43 agio 差价；贴水
lWj*tnnn[ 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)jN:+4N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6[k< &; 《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》
~S Bb2*ID Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u1 M8nb 《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》
9 ;p5z[jI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mI,lW| /l, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S,6/X.QBv agreement for a settlement 授产协议
z gEN2d agreement for assignment 转让协议
5 tpC$4m agreement for sale 售卖协议；买卖协议
2I_ yUt- agreement for sale and purchase 买卖协议
'hU5]}= agreement for the payment of interest 支付利息协议
;!S5P( agreement for the repayment of money 还款协议
U'ctO % agreement of reinsurance 再保险协议
2K};-}eW Agricultural Bank of China 中国农业银行
8Lx/ZGy air passenger departure tax 飞机乘客离境税
Vf pT5W< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ydYsmTr airport tax 机场税
r/'!#7dLG- alcohol duty 酒精税
|{kbc0* alienation 让与；让渡；转让
lr ~
|=}^ alimony 生活费；赡养费
ial{A6X All Ordinaries Index [AOI] 所有普通股指数
4x[_lsj all risks 全险；综合险
rIcgf1v70 All Sales Record for Stock Market 《股票市场成交报告》
\z.bORy Allied Capital Resources Limited 新联财务有限公司
~:7y!=8# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R)JH D7
1 allocation letter 拨款信件
Dh2Cj-|
~ allocation of fund 分配款项；预留款项
U52 V1b allocation of profit 利润分配；溢利分配
L}rZ1wV 6 allocation warrant 拨款令
27ZqdHd allotment 分配；配股
FNH)wk allotment notice 股份配售通知；配股通知
Zw0KV%7hD allotment of shares 股份分配
]dNNw `1\V allowable 可获宽免；免税的
9h\RXVk{tA allowable business loss 可扣除的营业亏损
Jk>vn+q8P^ allowable expenses 可扣税的支出
T.;{ f{ allowance 免税额；津贴；备抵；准备金
["Ts7;q9[ allowance for debts 债项的免税额
{Z8 GG allowance for depreciation by wear and tear 耗损折旧免税额
U MRFTwY allowance for funeral expenses 殡殓费的免税额
/}~=)QHH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7yyX8p> allowance for repairs and outgoings 修葺及支出方面的免税额
Rk g8 allowance to debtor 给债务人的津贴
D
tZ?sG alteration of capital 资本更改
@a@}xgn{ alternate trustee 候补受托人
mbkt7. ,P amalgamation 合并
a($7J6]M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(@XQ]S}L ambit of charges 征税范围；收费范围
aUEr& $ amended valuation 经修订的估值
,b!D8{W"N American Commodities Exchange 美国商品交易所
V 9$T=[ American Express Bank Limited 美国运通银行
|;~ =^a3?q American Stock Exchange 美国证券交易所
i8e*9;4@ amortization 摊销
T{Xd > amount due from banks 存放银行同业的款项
P1rjF:x[* amount due from banks abroad 存放海外银行同业的款项
o{#aF=`{ amount due from holding companies 控股公司欠款
?V!5VH a amount due from local banks 存放本港银行同业的款项
zw15r" R amount due to banks 银行同业的存款
' 4i8&p`/ amount due to banks abroad 海外银行同业的存款
9!X3Cv|+ L amount due to holding companies 控股公司存款
uOzoE_i amount due to local banks 本港银行同业的存款
G 8+&fn6 amount due to outport banks 外埠银行同业的存款
!xck
~EAS amount for note issue 发行纸币的款额
Z[*unIk amount of bond 担保契据的款额
p =nbsS~": amount of consideration 代价款额
5Z_C (5)/Y amount of contribution 供款数额
zTB&Wlt amount of indebtedness 负债款额
^zV_ vB)n amount of principal of the loan 贷款本金额
!hq*WtIk amount of rates chargeable 应征差饷数额
GB Yy^wjU amount of share capital 股本额
>"!ScY n amount of sums assured 承保款额
@!dIa1Q" amount of variation 变动幅度
*
rlV E amount of vote 拨款数额
1 qNO$M amount payable 应付款额
N gF7$@S amount receivable 应收款额
"LB
MYZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2)\->$Q(H analysis 分析
xAd@.^ ancillary risk 附属风险
J/e] annual account 周年帐目；周年帐目报表；年度决算；年结
Jg=!GU/:: annual accounting date 年结日期
"!zJQl@ annual allowance 每年免税额；年积金；年度津贴；年津
p*0[:/4 annual balance 年度余额
WC< [<uI* annual disposable income 每年可动用收入
W=^.s> 7G annual estimates 周年预算
wl]3g annual fee 年费
gQ0,KYmI3_ annual general meeting 周年大会
3,q?WH%_ annual growth rate 年增率；每年增长率
u@e.5_:S) annual long-term supplement 长期个案每年补助金
]P wS3:x annual pensionable emolument 可供计算退休金的年薪
Y}R$RDRL annual report 年报
8Y`g$2SZ^8 Annual Report on the Consumer Price Index 《消费物价指数年报》
.kU^)H" l annual return 周年报表；周年申报表；每年报税表格
$| g1 _;(G Annual Return Rules 《周年报表规则》
~) _ Nh annual review of consumer prices 每年消费物价回顾
lj} 3 TbM annual roll-forward basis 逐年延展方式
y*^UGJC: annual salary 年薪
}#D=Rf?2\P annual statement 年度报表；年度决算表
kQbZ!yl>[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}Z Vond$y4 annuitant 年金受益人
{ DP9^hg annuity 年金
WlQCP C annuity contract 年金合约
@;OsHudd annuity on human life 人寿年金
o ]&q'>Rf antecedent debt 先前的债项
=QVk Y7 ante-dated cheque 倒填日期支票
6 :|;O anticipated expenditure 预期开支
`$JvWN,kB anticipated net profit 预期纯利
?&wrz anticipated revenue 预期收入
&P9fM-]b
s anti-inflation measure 反通货膨胀措施
Wcq R; Nm anti-inflationary stance 反通货膨胀立场
$Ah
p4oiE apparent deficit 表面赤字
KJQ8Yhq apparent financial solvency 表面偿债能力
&Iy5@8 apparent partner 表面合伙人
9 pnOAM} application for personal assessment 个人入息课税申请书
%Ve@DF8G application of fund 资金应用
FtyT:=Kpc application to release as liquidator and to destruct the books of accounts and documents
|#o' =whTl 申请免除清盘人职务及毁灭帐簿与文件
VB*c 1i appointed actuary 委任精算师
}UsH#!9. appointed auditor 委任核数师；委任审计师
%pq.fZ I appointed trustee 委任的受托人
G?$o+Y'F appointer 委任人
"|Q.{(|kO1 apportioned pro rata 按比例分摊
E<+ G5j apportionment 分配；分摊
~{lb`M^]h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X <8|uP4 apportionment formula 分摊方程式
I ==)a6^ apportionment of estate duty 遗产税的分摊
d lfjx appraisal 估价；评估
5&Yt =)c\ appreciable growth 可观增长
}nPt[77U_7 appreciable impact 显着影响
*$%~/Q@] appreciable increase 可观增长
+
GQ{{B appreciation 增值；升值
$,by!w'e:l appreciation against other currencies 相对其他货币升值
?:9y
!Q= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Vv+nq_ appreciation tax 增值税
7<]&pSt= appropriation 拨款；拨用；拨付
%OgK{ h appropriation account 拨款帐目
I"czo9Yspd Appropriation Bill 拨款法案
W8 ^A{l4 appropriation-in-aid system 补助拨款办法
&T, ,fz$ approved assets 核准资产
neM)(` gp approved basket stock 认可一篮子证券
G 0pq'7B approved budget 核准预算
:Y /aT[ approved charitable donation 认可慈善捐款
H( .9t uA approved charitable institution 认可慈善机构
udUc&pX approved currency 核准货币；认可货币
El9T>!Z approved estimates 核准预算
5r
4~vK approved estimates of expenditure 核准开支预算
7I w^ approved overseas insurer 核准海外保险人
ZPw4S2yw3. approved overseas trust company 核准海外信托公司
c\o_U9=n approved pooled investment fund 核准汇集投资基金
w~Q\:<x&~Z approved provident fund scheme 认可公积金计划
Sc{&h8KMTb approved provision 核准拨款
1W >/4l approved redeemable share 核准可赎回股份
":+d7xR ?o approved regional stock 认可地区性证券
</_QldL _ approved retirement scheme 认可退休金计划
,H6P% approved subordinated loan 核准附属贷款
j%`
C arbitrage 套戥；套汇；套利
@Ik5 BT arbitrageur 套戥者；套汇者
o`Z3} arbitrary amount 临时款项
ZVH 9je arrangement 措施；安排；协定
^}$t ( t arrears 欠款
N~/X.D4e# arrears of pay 欠付薪酬
9U<WR*H arrears of revenue 逾期未收税款；逾期未收的帐项
% %X/gvaJ articles of association 组织章程；组织细则；组织章程细则
yWRIh*>nE Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YM;ro5_KF ascertainment of profit 确定利润
c`3`}&g# "Asia Clear" “亚洲结算系统”
C0w_pu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ux',ma1JK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
( ww4( Asian Development Fund [ADF] 亚洲发展基金
KB~[nZs7 Asian dollar bond 亚洲美元债券
'v V t^h2 Asian dollar market 亚洲美元市场
}\<=B%{
Asian dollar rate 亚洲美元利率
*3Lo[GE> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x/{-U05 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-5og)ZGVUA asked price 沽盘；喊价；索价；卖方报价
^jL)<y4` assessable income 应评税入息
?qs LR assessable loss 应评税亏损
hd'QMr[; assessable profit 应评税利润
_Ml?cT/J.O assessable value 应评税值
;C*2Djb*n assessed profit 估定利润
,?m@ Ko7Y assessed value 经评估价值
YC%x W* assessment 评税；评定；估价；评税单
YvG$2F |_) assessment number 评税编号；估价编号
&J/!D# assessment of additional tax 补加税评税
Cw:| (`9 assessment of performance 业绩评估；实绩评价
~_;.ZZ-H] Assessor 评税主任
r+%3Y:dZE asset price bubbles 资产价格泡沫
[K
#$ W asset-backed securities 具资产保证的证券
X O?WxL9k] assets accretion 资产增值
+?6]Vu&|f assets and liabilities 资产与负债
SPb`Q" assets betterment statement 资产递增表；资产改进表
g~21|Sa$[ assets lending 实物放款；有抵押贷款
/x gC`]- assets of the company passing on the death 死者去世时转移的公司资产
y'>9' /& assets pledged as security for liabilities 用作负债抵押的资产
Vr1r2G2 assets portfolio 资产投资组合
bl!pKOY assets price 资产价格
l5 ^Q assets quality 资产质素
Yl au assets realization 资产变现
+/$&P3 assets refinancing arrangement 资产再集资安排
^- ?^iWQ G assets securitization 资产证券化
(BH<\&yHE assets situated outside Hong Kong 在香港以外地方的资产
n+=7u[AZi assets stripping 削减资产；拆卖资产
).,twf58 assets value 资产值
<k1muSe assignee 承让人
Y qh-U%"' assignment 转让；转让书；转让契
v,K um<oi? assignment of interest 权益转让
kPy7e~ assignment of letters patent and trade mark 专利证书及商标转让
!Usmm8!K assignment of property 物业转让；物业转让书
8?L-3/ assignment right 转让权
,~$sJ2
g7 assignor 转让人
g,YF$:e associate 有联系的人；有关连人士；相联者；合伙人；联系人
BPW.&2?< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
V+sZ;$ associate member 附属会员
nO 6 UlY associated body corporate 相联法人团体
2va[= >_ associated company 相联公司；联属公司
4Kj 8 i associated corporation 相联法团
qY e`</ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_\dC<K *> 公认会计师公会〔英国〕
i88 5T ' Association of Futures Exchange Brokers 香港期货经纪协会
:twp95{R1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^0_ > association of underwriters 承保人组织
p\~ a= assumption of control 接管
)ty>{ t assurance 担保；保险；转易；转易书
h{HpI
0q4 assurance of interest 权益的转易
k:/Z6TLk3 at 19XX price 按一九ＸＸ年价格计算
^`xS| Sq1D at a discount 按赔价计算；按贴水价格计算；打折扣
]D@aM C$# at a premium 按溢价计算；按升水价格计算
' $yy at call 通知付款；按通知
2@_3V_ at constant market price 按固定市价计算
K;THYMp/[ at constant price 按固定价格计算
ec^{ez@` at cost 按成本计算
4avkyFj!h at current market price 按当时市价计算；按现时市价计算
(`Y;U(n at current price 按当时价格计算；按现时价格计算
!N\_D at factor cost 按要素成本计算；按生产要素成本计算
\g]rOYW at money-of-the-day price 按付款当日价格计算
DfkGNBY at or better 按指定或较佳价位〔买卖指令〕
)=glN<*? at par 按面值计算；平价
,?K5/3ss at sight 见票即付
jbg9 EtQ!* at the close 按收市盘
:O,,fJ<x.O at the opening 按开市盘
FLsJ<C~/~ attestation 见证；见证条款
fUq}dAs*K at-the-money option 平价期权
0ZL >- attorney 受权人；受托代表人
U;ujN 8 attornment 新拥有人承认书
'q/C: Yo attributable profit 可归属利润
kMzDmgoxNg attributable share value 可归属股份价值
Eos;7$u[ Auckland Stock Exchange 奥克兰证券交易所
q oph#\ auction 拍卖
+=L+35M auctioneer 拍卖商
o=5hG9dj audit 审计；核数
o+^e+ptc Audit Commission 审计署
TgRG6?#^l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2,|@a\H 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〕
dj,lbUL audit review 帐目审查
Zia6m[ ^Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z __#P Q,n audited account 审计帐目；经审计的帐目
yYaYuf audited annual account 经审计的周年帐目
^^xzaF audited balance sheet 经审计的资产负债表
Mns=X)/hc auditor 核数师；核数主任；审计师
f4X}F |!h auditor's certificate 核数师证明书；审计师证明书
S]&i<V1qX auditor's report 核数师报告；审计师报告
+t lbO? Aussie bond 澳元债券
su-0G?c austerity budget 紧缩预算
Y8mv[ +Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f|!@H>< Australia All Ordinaries Index 澳洲所有普通股票指数
Jju?v2y ` Australian Dollar [AUD] 澳元
A }"uEk(R Australian Options Market 澳大利亚期权市场
ri9n.-xs Australian Securities Commission 澳洲证券事务监察委员会
el^<M, 7! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,=%c
e Australian Stock Exchange 澳大利亚证券交易所
wDh&S{N Austrian Schilling [ATS] 奥地利先令
;ov}%t>UD authentication 认证；鉴证
KA` )dMWL authority to purchase 委托购买证；委购书
b\t @vMJ authorization 认可；核准；授权；授权书
"bjb JC&T authorization by direction 指示授权
E?m W4? authorization by instruction 指令授权
\>eFs} Y/ authorization by warrant 令状授权
?N%5c%oF
authorization of unit trust 单位信托的认可
t6+>Zr authorized agent 指定代理人
LGCeYX ic authorized capital 法定资本
6z67%U*8r authorized clerk 出市员
g{7?#.7 authorized dealer 认可交易商
AqrK==0N authorized financial institution 认可财务机构
rHtX4;f+>< authorized fund 认可基金
'ka"0~:NS{ authorized fund house 获授权的基金公司；认可基金公司
lU3Xd_v
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*-_joAWTG authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jmnrpXaAx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k1WyV_3 authorized insurer 获授权保险人；获认可承保人
7.v{ =UP authorized investment 特准投资项目
~H gN'#Y? authorized person 获授权人
ZW8;?# _ authorized representative 获授权代表
DZ; 2aH authorized share capital 法定股本
SYK? 5_804 automated quotation system 自动报价系统
RQ51xTOL4] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'nqVcNgb 自动交易系统〔香港期货交易所有限公司〕
5z:/d `P[ automatic adjustment mechanism 自动调整机制
% gx >| automatic adjustment system 自动调整系统
tgm(tDL Automatic Clearing House 自动票据交换所
Yf^/YLLS automatic exchange rates accumulation system 自动化汇率累集系统
O[')[uo8s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gq?~*4H automatic teller machine [ATM] 自动柜员机
n %P,"V autopay 自动转帐
R v+p4RgA available assets 可用资产
?x =Sm|Ej available fiscal reserve 现存财政储备
Fd0 \T#k available profit 可用利润
^TY8,qDA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
SVyJUd_ average 平均；平均数；海损
=}4lx^`oeT average basic salary 平均基本薪金
l' Z `%}R average consumer expenditure 平均消费开支；一般消费开支
mc5$-}1V, average cost 平均成本
`?X t ,
average cost of land production 增辟土地平均成本
}A_>J7w average daily turnover 平均每日成交额
2$QuR~ average daily wage rate 平均每日工资率
t!vlZ Nc average expenditure pattern 平均开支模式
L`Q9-#Y average growth rate 平均增长率
`r8bBzr@% average net fixed assets 固定资产平均净值
8 K>Ejr average of relatives 相对价格平均数
,}42]%$ G average price 平均价格
jLf8 7 average propensity to consume 平均消费倾向；一般消费倾向
15 ~+Ga4 average propensity to save 平均储蓄倾向；一般储蓄倾向
r;aP`MVO< average rate 平均率
&@xeWB average revenue 平均收入；平均收益
vui{[" average stock 平均库存；平均存货
Sst`*PX: average yearly rent 平均年租
l{x?i00tAS avoidance of double taxation 避免双重课税
m4@w M? avoidance of tax 避税
