A:
&>H!}"Yk A share Ａ股；甲类股份
x`6<m!d` abatement of tax 减税；减扣免税额
9(":,M(/o ABN AMRO Bank N.V. 荷兰银行
XV^1tX>f{ above-the-line expenditure 线上项目支出；经常预算支出
^eoLAL above-the-line receipt 线上项目收入；经常预算收入
q{+_
<2U| ABSA Asia Limited 南非联合亚洲有限公司
%6_AM absolute change 绝对数值变更
ul*Qt} absolute expenditure 实际开支
`O'`eY1f absolute guideline figure 绝对准则数字
~Ch+5A; absolute interest 绝对权益
'fPdpnJ< absolute order of discharge 绝对破产解除令
/a6Xa&(B absolute profit margin 绝对利润幅度
\rPbK+G. absolute value 实值；绝对值
|hr]>P1 absolutely vested interest 绝对既得权益
m>SEr xU(z absorbed cost 已吸收成本；已分摊成本
VsA'de!V4[ absorption 吸收；分摊；合并
Ag@; absorption rate 吸收率；摊配率；分摊率
@}kv-* ACB Finance Limited 亚洲商业财务有限公司
0
Us5 acceptable form of reciprocity 合理的互惠条件
@$T 9Ll acceptable rate 适当利率；适当汇率
H8 "@ iE, acceptance agreement 承兑协议
i E CrI3s acceptance for honour 参加承兑
<vwk jCA` acceptor 承兑人；接受人；受票人
KgR<E acceptor for honour 参加承兑人
<mAhr accident insurance 意外保险
NB< A>baL* Accident Insurance Association of Hong Kong 香港意外保险公会
<ZB1Vi9}8 accident insurance scheme 意外保险计划
+a*tO@HG accident year basis 意外年度基准
%AQIGBcgL accommodation 通融；贷款
3d|9t9 v accommodation bill 通融票据；空头票据
?Ae ve n accommodation party 汇票代发人
P+$ :( I account balance 帐户余额；帐户结余
w}=5ElB account book 帐簿
` Jdb ; account collected in advance 预收款项
NQ6sGL account current book 往来帐簿
<n#DT account of after-acquired property 事后取得的财产报告
]K mO$4 account of defaulter 拖欠帐目
y:6; LZ9[ account payable 应付帐款
L`24 ?Y{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
y99mC$"Ee` account receivable 应收帐款
rEF0oJ. account receivable report 应收帐款报表
s;A@*Y;v account statement 结单；帐单；会计财务报表
e2A-;4?_ account title 帐户名称；会计科目
bcYF\@}; accountant's report 会计师报告
Gh}*q|Lz Accountant's Report Rules 会计师报告规则
hodgDrmO/ accounting and auditing procedure 会计与审计程序；会计与核数程序
ynrT a.. Accounting Arrangements 《会计安排》
Je E ;V![ accounting basis 会计基础
^ (F dXGs[ accounting by Official Receiver 破产管理署署长呈交的帐目
hq #?kN Accounting Circular 《会计通告》
r3PT1'P?L accounting class 会计类别
m |G'K[8 accounting date 记帐日期；会计结算日期
J Px~VnE%% accounting for money 款项核算
(I ./ Uu% Accounting Officer 会计主任
5@BBo eG accounting period 会计报告期；会计期
S.f5v8 accounting policy 会计政策；会计方针
_D+J!f^ accounting practice 会计惯例
X)% A6M accounting principle 会计准则
@!1x7%]G accounting record 会计记录
.*)2SNH accounting report 会计报告
v%iflCK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:n-]>Q>5=k Accounting Society of China 中国会计学会
~5oPpTAe accounting statement 会计报表
# }y2)g accounting system 会计制度；会计系统
&:` U&06q accounting transaction 会计事项；帐务交易
;N?]eM}yf accounting treatment 会计处理
rQ qW_t% accounting year 会计年度
, JQp'e accretion 增值；添加
!/]WrGqbS accrual 应计项目；应累算数目
W@I|Q - accrual basis 应计制；权责发生制
D-._z: _ accrual basis accounting 应计制会计；权责发生制会计
e-E Uf accrue 应累算；应计
u@cYw:-C accrued benefit 应累算利益
V:
TM] accrued charges 应计费用
}|8_9Rx0* accrued cumulative preference share dividend 应累算的累积优先股股息
SR |`! accrued expenses 应累算费用
#$ 8% w accrued interest payable 应付利息；应计未付利息
d\gJ$ ~^K accrued interest receivable 应收利息；应计未收利息
dx@-/^. accrued right 累算权益
%#xaA'?
[ accruing profit 应累算的利润
|}di&y@-JI accumulated fiscal reserve 累积财政储备
@X; !9 2i accumulated profit 累积利润；滚存溢利
z?*w8kU&> accumulated reserve 累积储备
I!Z_ [M accumulation of surplus income 累积收益盈余
-^hWM}F acquired assets 既得资产
f @|A[>"V acquisition 收购；购置；取得
sW'2+|3" acquisition cost 购置成本
?q{ ,R" acquisition expenses 购置费用
1 oW ED*B acquisition of 100% interest 收购全部股权
Xx0hc 8qd acquisition of control 取得控制权
WGZ9B^A acquisition of fixed assets 购置固定资产
UKT%13CO4U acquisition of shell “买壳”
U`NjPZe5^ acquisition price 收购价
9C WezI+ act of God 天灾
OX? \<), acting partner 执事合伙人
{CGUL|y active market 买卖活跃的市场；交投畅旺的市场；旺市
'R'*kxf active partner 积极参与的合伙人
S79 ;^X active trading 交投活跃
% ,@e^3B actual circulation 实际流通
{YAJBIvHV actual cost 实际成本
fY51:0{ actual expenditure 实际开支；实际支出
DpvI[r//'* actual income 实际入息；实际收入；实际收益
3yU.& k actual market 现货市场
Tz8PS k1[ actual price 现货价；实际价格
?R$F)g7< actual profit 实际利润
RL@VSHXc actual quotation 实盘；实际价位；实际报价
NflD/q/ L actual year basis 按实际年度计算
= C8 ?M actuals 实货
K<SyC54 actuarial investigation 精算调查
- -HZX actuarial principle 精算原则
Yb s\ES'?A actuarial report 精算师报告
-$cmG4 Actuarial Society of Hong Kong 香港精算学会
#*K}IBz actuarial valuation 精算师估值
7XTkX"zKj actuary 精算师
i1NY9br ad referendum agreement 暂定协议；有待覆核的协定
4U+xb> ad valorem duty 从价税；按值征税
{ GK;63`1 ad valorem duty system 从价税制
75f"'nJ) ad valorem fee 从价费
@s ? ad valorem tariff 从价关税
-.u]GeMy additional allowance 额外免税额
bnq; )>& additional amount for unexpired risk 未过期风险的额外款额
DEG[Z7Ju additional assessable profit 补加应评税利润
=[cS0Sy additional assessment 补加评税
[q) 8N additional commitment 额外承担
t{ ^*6XOcJ additional commitment vote 额外承担拨款
eg\v0Y!rI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
la0BiLzb] additional dependent parent allowance 供养父母额外免税额
B%)% additional provision 额外拨款
AS'R?aX|C additional stamp duty 附加印花税
&C, 'x4c" additional tax 补加税罚款；补加税款
D[a CsaR Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r3&G)g=u adjudged bankrupt 被裁定破产
n'wU;!W9 adjudicated bankrupt 裁定破产人
J%v=yBC2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
eL10Q(;P` adjudication of bankruptcy 裁定破产；宣告破产
9Y IM'q>`v adjudication of insolvency 裁定无力偿还债务
ww\C Q6/h adjusted actual 经调整的实数；调整后的实数
"pi=$/RD9 adjusted current assets 经调整的流动资产；调整后的流动资产
Z0x ar]4V adjusted figure 经调整的数字；调整后的数额
=9y[1t adjusted liabilities 经调整的负债；调整后的负债
jVv0ST*z adjusted loss 经调整的亏损；调整后的亏损
]qethaNy 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
$2oTkOA adjusted profit 经调整的利润；调整后的利润
N..yQ-6x? adjusted surplus 经调整的盈余额；调整后的盈余额
cs,N <| adjusted value 经调整的价值；调整后的价值
>Ea8G, adjustment 调整；修订；理算〔保险〕
nhB1D- adjustment centre 调剂中心
]fx"4qKM adjustment lag 调整过程的时间差距；调整时差
nt 81Bk= adjustment mechanism 调整机制
ZXqSH${Tp adjustment of loss 亏损调整
>:A ARx% adjustment process 调整过程；调整程序
1L%CJ+Q#0i adjustment range 调整幅度
@TLS<~ administered exchange rate 受管制汇率
a]JYDq`,3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/[a~3^Gs^ administration expenses 行政费用
V]|^&A _c administration fee 手续费；行政费
Y l4^AR& administration in bankruptcy 破产管理
3EV;LH L administration order 遗产管理令
oRm L
{UDZ administrator 管理人；遗产管理人
MW! srTQ_ administrator of the estate 遗产管理人
7,U=Qe; admission of debt 债项承认书
.f*4T4eR- admission of proof 接纳债权证明
Ed0QQyC@9 advance 放贷款项；垫付款项；预支款项；预付款项
<;9 I@VYK advance account 暂支帐目；预付款帐户
A_XY 'z 1 advance compensation 预付补偿金
aXQnZ+2e^R advance from shareholder 股东垫款
~ZmN44?R advance pending reimbursement 预支以待日后付还
`> 7; ! advanced economy 先进经济体系
:By?O"LQ advancement 预付；预付财产
kW2sY^Rg advances warrant 垫款令
\s/s7 y6b+ advancing 贷出
#zG&|<hc adverse balance 逆差
Fu
SL}P adverse exchange 逆汇
j | v%)A advertisement addressed to shareholders 在报章刊登的致股东通告
TC @s
advice for collection 托收通知书
K{x\4 advice of drawing 提款通知书；汇票通知书
w,.+IV $Kk advice of payment 付款通知
J ][T"K Advisory Committee [Securities and Futures Commission]
S'|,oUWDb 谘询委员会〔证券及期货事务监察委员会〕
KX76UW Advisory Committee on Diversification 经济多元化谘询委员会
9i'jj N affidavit 誓章；遗产申报誓章
p31NIf ` affidavit of no receipt 述明无收款的誓章
j5K]CTz# affiliate 联号；联营公司；附属公司
S/}2; \Xm affiliated company 附属公司；联号；联营公司
zO~8?jDN4| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vu) 4dD! affordability 负担能力
E[2m&3& African Development Bank [AfDB] 非洲开发银行
NE"@Bk
cm after-acquired property 事后取得的财产
G^~k)6v=m after-hours dealing 市后交易
Z,RzN5eN after-tax profit 税后盈利；税后利润；税后溢利
C\3y {s agency agreement 代理协议
/,89p&h agency expenses 代理机构的开支
:9O#ObFR agency fee 代理费
)2pbpbWX> Agency Law 《代理法》
*?Lv3}E agent 代理人；承销人
t0/p]=+.p/ agent of company 公司代理人
j K!Au agent's fee 代理人费；经纪费
JI? rL aggregate 总计；总数；总体数字
^M3~^lV aggregate amount 总款额；总额
DQNnNsP:M- aggregate assets and liabilities 总体资产与负债
o]+z)5zC aggregate at constant price 按固定价格计算的总体数字
|
h`0u'# aggregate demand 总需求
*'OxAfa#x aggregate gross position 总持仓量
u}>#Eb aggregate limit 总限额
ST2.:v;lb aggregate of salaries tax 合计薪俸税
U1@IX4^2` aggregate performance 总体表现；总体业绩
R ? ,an2 aggregate supply 总体供应
?Eg (Gu.J aggregate surplus 总盈余
tkVbo.[8K aggregate total 整体总额
O?NeSx 1 aggregate value 总值；合计价值
<:(6EKJAq} aggregated basis 合计基准
nIAx 2dh? aggregated net chargeable income 合计应课税入息实额
stG~AC aggregation 合并计算；合计；总和
&J55P]7w aggregation of incomes of husband and wife 夫妇入息合并计算
ji1 viv aggregation of property 财产的总和
K)-U1JE7 agio 差价；贴水
&Flglj~7l 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》
\qR7mI/* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<DMl< KZ 《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》
QZ4v/Ou Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V\6=ySx 《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》
cmBB[pk\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3Dg,GaRk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FjK3
.>' agreement for a settlement 授产协议
6S\C}U/ agreement for assignment 转让协议
$9 ]m=S agreement for sale 售卖协议；买卖协议
,%n\ = agreement for sale and purchase 买卖协议
7x#Ckep:I agreement for the payment of interest 支付利息协议
,RE\ $~`w agreement for the repayment of money 还款协议
/nyUG^5#{ agreement of reinsurance 再保险协议
"XB[|#& Agricultural Bank of China 中国农业银行
Acnl^x7Y1 air passenger departure tax 飞机乘客离境税
;+0t;B!V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r9X?PA0f airport tax 机场税
kV?y0J. alcohol duty 酒精税
c05TsMF&O alienation 让与；让渡；转让
h lkn% alimony 生活费；赡养费
S7=Bd[4 All Ordinaries Index [AOI] 所有普通股指数
nNrPHNfqD all risks 全险；综合险
9!T[Z/}T All Sales Record for Stock Market 《股票市场成交报告》
e:DkGy`-s Allied Capital Resources Limited 新联财务有限公司
{8 8 )~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k9)jjR*XxG allocation letter 拨款信件
%T X@I$Ba allocation of fund 分配款项；预留款项
JmPHAUd allocation of profit 利润分配；溢利分配
wm]^3q I2 allocation warrant 拨款令
UQ'\7OS allotment 分配；配股
FQT~pfY allotment notice 股份配售通知；配股通知
7#@c z5Su allotment of shares 股份分配
cj+ FRG~u allowable 可获宽免；免税的
yMyE s 8 allowable business loss 可扣除的营业亏损
*_R]*o!W' allowable expenses 可扣税的支出
| o,8V p allowance 免税额；津贴；备抵；准备金
k:JrHBKv\ allowance for debts 债项的免税额
~GTz:nC* allowance for depreciation by wear and tear 耗损折旧免税额
f:ZA G4B allowance for funeral expenses 殡殓费的免税额
P/x Knm~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]d, S749(s allowance for repairs and outgoings 修葺及支出方面的免税额
dlJbI}-v= allowance to debtor 给债务人的津贴
*F
? 8c alteration of capital 资本更改
Qi_>Mg`x alternate trustee 候补受托人
/V8}eZ97 amalgamation 合并
s_x:T<] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1&^MfP} ambit of charges 征税范围；收费范围
/J04^ 6 amended valuation 经修订的估值
VUVaaOmO American Commodities Exchange 美国商品交易所
M7+nW ; e% American Express Bank Limited 美国运通银行
e_s &L,ze American Stock Exchange 美国证券交易所
bA\ <.d amortization 摊销
R&|mdY8 amount due from banks 存放银行同业的款项
0 GB:GBhZ amount due from banks abroad 存放海外银行同业的款项
xZ|Y ?R5m amount due from holding companies 控股公司欠款
NG amount due from local banks 存放本港银行同业的款项
e?_@aa9~@{ amount due to banks 银行同业的存款
F;=4v S]\ amount due to banks abroad 海外银行同业的存款
(4' $y`Z amount due to holding companies 控股公司存款
5QPM t ^ amount due to local banks 本港银行同业的存款
PH?#)l D amount due to outport banks 外埠银行同业的存款
p!sWYu i amount for note issue 发行纸币的款额
v k*=4}: amount of bond 担保契据的款额
Gp4A. \7 amount of consideration 代价款额
0G7K 8`a amount of contribution 供款数额
e*@{%S amount of indebtedness 负债款额
]xX$<@HR amount of principal of the loan 贷款本金额
C OTp amount of rates chargeable 应征差饷数额
~=8uN< amount of share capital 股本额
OH5>vV 'i amount of sums assured 承保款额
/%0<p,T amount of variation 变动幅度
ZK QG:M~| amount of vote 拨款数额
L3 G \ amount payable 应付款额
k]5Bykf`Ky amount receivable 应收款额
Vs%|pIV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.A-]_98Z analysis 分析
Ps%q fL\ ancillary risk 附属风险
dxZ u2&gi annual account 周年帐目；周年帐目报表；年度决算；年结
({JHZ6uZ annual accounting date 年结日期
N@Y ljz| annual allowance 每年免税额；年积金；年度津贴；年津
x~GQV^(l3 annual balance 年度余额
nBHnkbKoy annual disposable income 每年可动用收入
ZO4*sIw%
annual estimates 周年预算
9G{;?c annual fee 年费
d}JP!xf% annual general meeting 周年大会
oP!;\a( SL annual growth rate 年增率；每年增长率
U Z|HJ8_ annual long-term supplement 长期个案每年补助金
h$. :Uj8/ annual pensionable emolument 可供计算退休金的年薪
jM$`(Y annual report 年报
3t<a $i Annual Report on the Consumer Price Index 《消费物价指数年报》
c)A {p annual return 周年报表；周年申报表；每年报税表格
V5GW:QT Annual Return Rules 《周年报表规则》
lu#LCG-. annual review of consumer prices 每年消费物价回顾
5v?;PX annual roll-forward basis 逐年延展方式
;Ra+=z}> annual salary 年薪
' v\L @" annual statement 年度报表；年度决算表
/v/C<] 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
wKi^C 8Z2 annuitant 年金受益人
:=8t"rO=W annuity 年金
}';D]c annuity contract 年金合约
Qt,M!i, annuity on human life 人寿年金
D K=cVpN%s antecedent debt 先前的债项
!'j?.F $} ante-dated cheque 倒填日期支票
*;m5'}jsy anticipated expenditure 预期开支
^Ve<>b anticipated net profit 预期纯利
TYlbU< anticipated revenue 预期收入
-0_ d/'d anti-inflation measure 反通货膨胀措施
>0dv+8Mn anti-inflationary stance 反通货膨胀立场
^{ xeij/ apparent deficit 表面赤字
#fJ] o_ apparent financial solvency 表面偿债能力
ZVbl88,(l apparent partner 表面合伙人
FJ % application for personal assessment 个人入息课税申请书
aB]m* ~ application of fund 资金应用
7C$
5 application to release as liquidator and to destruct the books of accounts and documents
0b/ WpP 申请免除清盘人职务及毁灭帐簿与文件
@&]#uRl|[ appointed actuary 委任精算师
MB%Q WU appointed auditor 委任核数师；委任审计师
f8SL3+v appointed trustee 委任的受托人
=7m}yDs6$ appointer 委任人
M @3"<[g apportioned pro rata 按比例分摊
3d-%>?-ee apportionment 分配；分摊
eL4NB$ Fb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
- F=v6N { apportionment formula 分摊方程式
U,+[5sbo apportionment of estate duty 遗产税的分摊
nOQa_G]Gz appraisal 估价；评估
F q!fWl appreciable growth 可观增长
/
}R z=& appreciable impact 显着影响
avy"r$v_& appreciable increase 可观增长
<,AS8^$X[ appreciation 增值；升值
%0 #XPc(" appreciation against other currencies 相对其他货币升值
->h6j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{CR 5K9 appreciation tax 增值税
5OO'v07b appropriation 拨款；拨用；拨付
n39t}`WIl appropriation account 拨款帐目
%lX%8Z$ v Appropriation Bill 拨款法案
V97,1` appropriation-in-aid system 补助拨款办法
Y =` approved assets 核准资产
:QWq"cBem approved basket stock 认可一篮子证券
,+g&o^T approved budget 核准预算
L{E^?i X approved charitable donation 认可慈善捐款
0<PR+Iv*i approved charitable institution 认可慈善机构
v4RlLg dS% approved currency 核准货币；认可货币
{Qbv R*gv approved estimates 核准预算
peJKNX.!q approved estimates of expenditure 核准开支预算
k<RZKw Qc approved overseas insurer 核准海外保险人
QZX~T|Ckv approved overseas trust company 核准海外信托公司
GabYfU kO approved pooled investment fund 核准汇集投资基金
Mc-)OtmG[ approved provident fund scheme 认可公积金计划
k 8,?hX: approved provision 核准拨款
341?0 %= approved redeemable share 核准可赎回股份
}pa9%BQI approved regional stock 认可地区性证券
^ FZ^6* approved retirement scheme 认可退休金计划
eZr&x~]
-w approved subordinated loan 核准附属贷款
n6(i`{i arbitrage 套戥；套汇；套利
|!q$_at arbitrageur 套戥者；套汇者
ub u?S%` arbitrary amount 临时款项
hUz[uyt arrangement 措施；安排；协定
/H:I 68~ arrears 欠款
n,~;x@=5 arrears of pay 欠付薪酬
h;V,n arrears of revenue 逾期未收税款；逾期未收的帐项
W$qd/'% articles of association 组织章程；组织细则；组织章程细则
>/<:Q & Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6 D L[ aD ascertainment of profit 确定利润
]NhS=3*i+ "Asia Clear" “亚洲结算系统”
|wox1Wt|E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y<XlRTy[} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
CzV(cSS9- Asian Development Fund [ADF] 亚洲发展基金
Jdy <w&S Asian dollar bond 亚洲美元债券
PuxK?bwC Asian dollar market 亚洲美元市场
'!Gs>T+ Asian dollar rate 亚洲美元利率
s 7r9,8$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+pH@oFNK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XT,#g-oi asked price 沽盘；喊价；索价；卖方报价
nK3 k]gLc{ assessable income 应评税入息
==/n(LBD assessable loss 应评税亏损
~#}Dx
:HH assessable profit 应评税利润
a;$P:C{gj? assessable value 应评税值
}. )s%4p8
assessed profit 估定利润
JNWg|Qt assessed value 经评估价值
HNa]H;-+5 assessment 评税；评定；估价；评税单
}<MR`h1 assessment number 评税编号；估价编号
kW6%32 assessment of additional tax 补加税评税
:L0/V~D assessment of performance 业绩评估；实绩评价
'mdM q=VI Assessor 评税主任
.Qt4&B asset price bubbles 资产价格泡沫
nzX@:7g asset-backed securities 具资产保证的证券
+TeF t5[)h assets accretion 资产增值
'?o9VrO assets and liabilities 资产与负债
[O-sV YB assets betterment statement 资产递增表；资产改进表
ID1?PM assets lending 实物放款；有抵押贷款
g"Q h]: assets of the company passing on the death 死者去世时转移的公司资产
~9D~7UR assets pledged as security for liabilities 用作负债抵押的资产
'ul\Q `N3 assets portfolio 资产投资组合
=QV ::/ assets price 资产价格
Jf:,y~mV assets quality 资产质素
Snf"z8sw assets realization 资产变现
.g\6g~n assets refinancing arrangement 资产再集资安排
Y9 r3XhVI assets securitization 资产证券化
Em13dem assets situated outside Hong Kong 在香港以外地方的资产
=lr) gj assets stripping 削减资产；拆卖资产
RE46k`44 assets value 资产值
PfW|77 assignee 承让人
NB8& assignment 转让；转让书；转让契
9w;?- assignment of interest 权益转让
Uhh
l3%p assignment of letters patent and trade mark 专利证书及商标转让
!UV5 zmS assignment of property 物业转让；物业转让书
#P2;K
dDO assignment right 转让权
;5|1M8]=0 assignor 转让人
d-!<C7O} associate 有联系的人；有关连人士；相联者；合伙人；联系人
j kn^Z" : Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1 H4fJ3- associate member 附属会员
+6W(z3($ associated body corporate 相联法人团体
j033%p+Xc associated company 相联公司；联属公司
9\O(n> associated corporation 相联法团
>kY p%r6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S0 @T0y# 公认会计师公会〔英国〕
;q#]-^ Association of Futures Exchange Brokers 香港期货经纪协会
: iY$82wQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)c tr"&- association of underwriters 承保人组织
Jj"HpK> [ assumption of control 接管
J?712=9 assurance 担保；保险；转易；转易书
R"6;NPeo assurance of interest 权益的转易
O+ .*lo at 19XX price 按一九ＸＸ年价格计算
k&s; {|! at a discount 按赔价计算；按贴水价格计算；打折扣
4L:>4X[T at a premium 按溢价计算；按升水价格计算
66ohmP@04Z at call 通知付款；按通知
6* rcR] at constant market price 按固定市价计算
:\}U9QfCw at constant price 按固定价格计算
/8 CY0Ey at cost 按成本计算
p!"(s/= at current market price 按当时市价计算；按现时市价计算
o42`z>~ at current price 按当时价格计算；按现时价格计算
o)]FtL:mm at factor cost 按要素成本计算；按生产要素成本计算
3o8\/-*< at money-of-the-day price 按付款当日价格计算
6M><(1fT at or better 按指定或较佳价位〔买卖指令〕
! *a[jhx at par 按面值计算；平价
LdWc
X`K at sight 见票即付
f$D@*33ft at the close 按收市盘
Q-('5a19J at the opening 按开市盘
TgaYt\"i[ attestation 见证；见证条款
o bGWxI%a at-the-money option 平价期权
k ojG- M attorney 受权人；受托代表人
Ph)| j&] attornment 新拥有人承认书
ToU.m M?f^ attributable profit 可归属利润
8M93cyX attributable share value 可归属股份价值
P/ aDd@j Auckland Stock Exchange 奥克兰证券交易所
9) ea.Gu auction 拍卖
84`rbL!M auctioneer 拍卖商
s v=^k(d3 audit 审计；核数
s-6:N9- Audit Commission 审计署
nPf' ee Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Vipp /WV 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〕
YX;nMyD?~ audit review 帐目审查
Yo'K pdn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W8*
2;F] audited account 审计帐目；经审计的帐目
|cu`f{E2] audited annual account 经审计的周年帐目
tp+=0k2i audited balance sheet 经审计的资产负债表
uC[d% v` auditor 核数师；核数主任；审计师
4K,''7N3 auditor's certificate 核数师证明书；审计师证明书
J#@l V auditor's report 核数师报告；审计师报告
9.-47|-9C Aussie bond 澳元债券
b`]M |C [5 austerity budget 紧缩预算
1ZNNsB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j |td,82. Australia All Ordinaries Index 澳洲所有普通股票指数
9HKf^+';n Australian Dollar [AUD] 澳元
u\5g3BH Australian Options Market 澳大利亚期权市场
)P a*+ew7 Australian Securities Commission 澳洲证券事务监察委员会
Z:^3Fm->+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\\s?B K Australian Stock Exchange 澳大利亚证券交易所
wT % "5: Austrian Schilling [ATS] 奥地利先令
GC?S];PL authentication 认证；鉴证
^H'kH l'F authority to purchase 委托购买证；委购书
L]>4Nd authorization 认可；核准；授权；授权书
"aA_(Ydzj authorization by direction 指示授权
aH^{Vv$]M@ authorization by instruction 指令授权
x\]z j! authorization by warrant 令状授权
$kv[iI @ authorization of unit trust 单位信托的认可
Z"N(=B authorized agent 指定代理人
eaxfn]gV authorized capital 法定资本
kYtHX ~@ authorized clerk 出市员
G{ O\)gf authorized dealer 认可交易商
8 >d q =0: authorized financial institution 认可财务机构
bN!u}Dn N authorized fund 认可基金
? q6Z's[ authorized fund house 获授权的基金公司；认可基金公司
&/D OO ^ authorized institution 认可机构
6d};|#} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F dM<;}6T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AtT"RG- 6 authorized insurer 获授权保险人；获认可承保人
-[<vYxX:h: authorized investment 特准投资项目
c-`37. J authorized person 获授权人
G V= OKf# authorized representative 获授权代表
' DeW<Sa~ authorized share capital 法定股本
k!9= automated quotation system 自动报价系统
R @OSqEnr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i.F8 自动交易系统〔香港期货交易所有限公司〕
&p )@8HY automatic adjustment mechanism 自动调整机制
mDlCt_h automatic adjustment system 自动调整系统
b.@ H1L Automatic Clearing House 自动票据交换所
j7,13,t1- automatic exchange rates accumulation system 自动化汇率累集系统
v10mDr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*afejjW[ automatic teller machine [ATM] 自动柜员机
|FjBKj autopay 自动转帐
NQg'|Pt (% available assets 可用资产
3]!h{_:u available fiscal reserve 现存财政储备
Mc!2mE%47m available profit 可用利润
TG4^_nRl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
u*U_7Uw$ average 平均；平均数；海损
)G^p1o;\ average basic salary 平均基本薪金
P:>'
average consumer expenditure 平均消费开支；一般消费开支
{[my"n 2 average cost 平均成本
wG;}TxrLS average cost of land production 增辟土地平均成本
\ hrBq^I average daily turnover 平均每日成交额
nrI"k2oA@ average daily wage rate 平均每日工资率
48H5_9>: average expenditure pattern 平均开支模式
>G<4R o" average growth rate 平均增长率
"OVi /:*B average net fixed assets 固定资产平均净值
?ISI[hoc average of relatives 相对价格平均数
A\Lr<{Jh average price 平均价格
5Ws5X_?d average propensity to consume 平均消费倾向；一般消费倾向
eSJAPU(D average propensity to save 平均储蓄倾向；一般储蓄倾向
D xe-XKNc. average rate 平均率
Th.3j's average revenue 平均收入；平均收益
\moZ6J average stock 平均库存；平均存货
$xLEA \s average yearly rent 平均年租
BN_!Y)F l avoidance of double taxation 避免双重课税
"L ^TT2 avoidance of tax 避税
