A:
`< _A#@ A share Ａ股；甲类股份
{S[+hUl abatement of tax 减税；减扣免税额
%c:v 70*h= ABN AMRO Bank N.V. 荷兰银行
OI/m_xx@j above-the-line expenditure 线上项目支出；经常预算支出
s[ < a( above-the-line receipt 线上项目收入；经常预算收入
3*INDD= ABSA Asia Limited 南非联合亚洲有限公司
"pUqYMB2i absolute change 绝对数值变更
xgeDfp F' absolute expenditure 实际开支
%8C,9q absolute guideline figure 绝对准则数字
KT'Ebb] absolute interest 绝对权益
K= lm9K absolute order of discharge 绝对破产解除令
0oR'"Vo absolute profit margin 绝对利润幅度
A)v!
{ absolute value 实值；绝对值
IDCuS absolutely vested interest 绝对既得权益
}Rl^7h <! absorbed cost 已吸收成本；已分摊成本
2yB)2n#ut absorption 吸收；分摊；合并
J5Pi"U$FkY absorption rate 吸收率；摊配率；分摊率
&ed&2t`Y ACB Finance Limited 亚洲商业财务有限公司
FVY$ A =G acceptable form of reciprocity 合理的互惠条件
w(/#isC acceptable rate 适当利率；适当汇率
$r> $
u acceptance agreement 承兑协议
0
]K\G55 acceptance for honour 参加承兑
n@1;5)&k~ acceptor 承兑人；接受人；受票人
3X|7 R acceptor for honour 参加承兑人
{p .D E accident insurance 意外保险
<=O/_Iu( Accident Insurance Association of Hong Kong 香港意外保险公会
s VzU> accident insurance scheme 意外保险计划
MX*T.TG8 accident year basis 意外年度基准
NWL\"xp
`t accommodation 通融；贷款
4 H
4W accommodation bill 通融票据；空头票据
`wGP 31Y. accommodation party 汇票代发人
,^Ug[pGG- account balance 帐户余额；帐户结余
Q#gzk%jL@ account book 帐簿
'2LK(uaU account collected in advance 预收款项
0 $Ygt0d account current book 往来帐簿
&ZyZmB account of after-acquired property 事后取得的财产报告
8n V#\J9 account of defaulter 拖欠帐目
x&^>| 'H account payable 应付帐款
pk>p|q account payee only [A/C payee only] 只可转帐；存入收款人帐户
EuH[G_5e 0 account receivable 应收帐款
u
V[:e|v account receivable report 应收帐款报表
v H[G#A~ 4 account statement 结单；帐单；会计财务报表
s}1S6*Cr account title 帐户名称；会计科目
ko7*9` accountant's report 会计师报告
[l`_2{: Accountant's Report Rules 会计师报告规则
#k}x} rn<' accounting and auditing procedure 会计与审计程序；会计与核数程序
t 0 omJP Accounting Arrangements 《会计安排》
y"bSn5B[ accounting basis 会计基础
_U
Q|I|V# accounting by Official Receiver 破产管理署署长呈交的帐目
"K Or)QD/ Accounting Circular 《会计通告》
S{uKm1a accounting class 会计类别
` @PHV accounting date 记帐日期；会计结算日期
40?xu#" accounting for money 款项核算
f S@V`"O6 Accounting Officer 会计主任
owR`Z`^h) accounting period 会计报告期；会计期
Uj/m accounting policy 会计政策；会计方针
T{A 5,85 accounting practice 会计惯例
27"M]17) accounting principle 会计准则
@Yzdq\FI accounting record 会计记录
GF^)](xY+ accounting report 会计报告
E`A 6GX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=P}BAJ Accounting Society of China 中国会计学会
*- S/{
.& accounting statement 会计报表
!k5I#w : accounting system 会计制度；会计系统
pwIu;:O!? accounting transaction 会计事项；帐务交易
UgqfO( accounting treatment 会计处理
QXaE2}}P accounting year 会计年度
3)Zd T{ MY accretion 增值；添加
= n>aJ(=Pd accrual 应计项目；应累算数目
N'5AU ( accrual basis 应计制；权责发生制
@gc|Z]CV accrual basis accounting 应计制会计；权责发生制会计
j Z6]G{ accrue 应累算；应计
MJyz0.9 c accrued benefit 应累算利益
{.HFB:<!} accrued charges 应计费用
- WEEn wZ accrued cumulative preference share dividend 应累算的累积优先股股息
]Q qT.z%B accrued expenses 应累算费用
__mnz``/Y accrued interest payable 应付利息；应计未付利息
.sqX>sU/] accrued interest receivable 应收利息；应计未收利息
j]6c_r3 accrued right 累算权益
-O~ V4004 accruing profit 应累算的利润
:6T 8\W accumulated fiscal reserve 累积财政储备
AcoU.tpP accumulated profit 累积利润；滚存溢利
0m& accumulated reserve 累积储备
| Q|vCWel{ accumulation of surplus income 累积收益盈余
h=x{
3P;B acquired assets 既得资产
;:`0:Ao. acquisition 收购；购置；取得
4tGP-
L acquisition cost 购置成本
6he (v acquisition expenses 购置费用
G+k~k/D 6 acquisition of 100% interest 收购全部股权
fR^aFT acquisition of control 取得控制权
:nLhg$wMs acquisition of fixed assets 购置固定资产
Yw!(]8PYdU acquisition of shell “买壳”
1woB w>g acquisition price 收购价
{hR M=f7 act of God 天灾
9im<J' acting partner 执事合伙人
/c4@QbB active market 买卖活跃的市场；交投畅旺的市场；旺市
5H{dLZ], active partner 积极参与的合伙人
XX9u%BZ~ active trading 交投活跃
IncHY?ud< actual circulation 实际流通
}#bX{?f actual cost 实际成本
H) 5V \ actual expenditure 实际开支；实际支出
jI%g! actual income 实际入息；实际收入；实际收益
Q($.s=&l; actual market 现货市场
2 D vKW%; actual price 现货价；实际价格
'#*5jn]CqB actual profit 实际利润
wI{ ED actual quotation 实盘；实际价位；实际报价
6 @X j actual year basis 按实际年度计算
<\6< -x(H5 actuals 实货
.29y3}[PO actuarial investigation 精算调查
tR{@NFUcu actuarial principle 精算原则
=7l'3z8 actuarial report 精算师报告
{E3329t|' Actuarial Society of Hong Kong 香港精算学会
}i\U,mH0_& actuarial valuation 精算师估值
bdBFDg actuary 精算师
5h!ZoB)n ad referendum agreement 暂定协议；有待覆核的协定
WF&?OHf2 ad valorem duty 从价税；按值征税
C HGV1X, ad valorem duty system 从价税制
Xl p $ xp" ad valorem fee 从价费
O9 / 7?"l" ad valorem tariff 从价关税
]ysEj3 additional allowance 额外免税额
,x] xt g? additional amount for unexpired risk 未过期风险的额外款额
wMx# dP4W8 additional assessable profit 补加应评税利润
oBpoZ @[Z additional assessment 补加评税
H}f} Y8J{ additional commitment 额外承担
i| /EA7 additional commitment vote 额外承担拨款
N5%Cwl6i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z{p)rscX additional dependent parent allowance 供养父母额外免税额
vi8)U]6 additional provision 额外拨款
HuRq0/" additional stamp duty 附加印花税
QVq+'; c G additional tax 补加税罚款；补加税款
/ t $J<bU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ch -.+p3 adjudged bankrupt 被裁定破产
qVe& nXo adjudicated bankrupt 裁定破产人
MEled:i adjudication fee 裁定费；评定印花税额手续费；评估契据费
o
00(\ -eb adjudication of bankruptcy 裁定破产；宣告破产
3{/Y&/\"'^ adjudication of insolvency 裁定无力偿还债务
6
h%%? adjusted actual 经调整的实数；调整后的实数
8~6 H\.0Q adjusted current assets 经调整的流动资产；调整后的流动资产
h!4jl0 oX] adjusted figure 经调整的数字；调整后的数额
2 g ` <*u* adjusted liabilities 经调整的负债；调整后的负债
qTV;L- adjusted loss 经调整的亏损；调整后的亏损
->q^$#e 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
*$6dN x adjusted profit 经调整的利润；调整后的利润
wBa IN]Y, adjusted surplus 经调整的盈余额；调整后的盈余额
D>>?8a adjusted value 经调整的价值；调整后的价值
rd\: . adjustment 调整；修订；理算〔保险〕
aZBS!X adjustment centre 调剂中心
n 72+X adjustment lag 调整过程的时间差距；调整时差
x./ l2 7}6 adjustment mechanism 调整机制
J =j6rD adjustment of loss 亏损调整
6!Z >^'6 adjustment process 调整过程；调整程序
NJqjW adjustment range 调整幅度
!\(j[d# administered exchange rate 受管制汇率
%7vjYvo> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f?[0I\V[$ administration expenses 行政费用
J6s@}@R1 administration fee 手续费；行政费
ZPO+ #, administration in bankruptcy 破产管理
$eQf 5)5 administration order 遗产管理令
[.[|rnil administrator 管理人；遗产管理人
-,Y[`(q administrator of the estate 遗产管理人
$bd ti D admission of debt 债项承认书
\]7i-[ admission of proof 接纳债权证明
3Gyw^_{J advance 放贷款项；垫付款项；预支款项；预付款项
Kb icP< advance account 暂支帐目；预付款帐户
,%!E-gr advance compensation 预付补偿金
,fR /C advance from shareholder 股东垫款
{<J(*K*\Jo advance pending reimbursement 预支以待日后付还
UU;U,q advanced economy 先进经济体系
ab/^z0GT advancement 预付；预付财产
QY}1i .f advances warrant 垫款令
*41
2)zEy advancing 贷出
a"Q> K7K adverse balance 逆差
Kx<T;iJ} adverse exchange 逆汇
$(A LxC advertisement addressed to shareholders 在报章刊登的致股东通告
gf U@`A_N" advice for collection 托收通知书
$6Az\Iu * advice of drawing 提款通知书；汇票通知书
+.Cx.Nf( advice of payment 付款通知
>v9@p7Dn Advisory Committee [Securities and Futures Commission]
%'`L+y 谘询委员会〔证券及期货事务监察委员会〕
^U@-Dp,k+ Advisory Committee on Diversification 经济多元化谘询委员会
Mb
+ affidavit 誓章；遗产申报誓章
YZllfw$9 affidavit of no receipt 述明无收款的誓章
9~Ve}NB#z& affiliate 联号；联营公司；附属公司
Ee0}Xv affiliated company 附属公司；联号；联营公司
`= FDNOwp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<{"Jy)Uf affordability 负担能力
C#3K.0a African Development Bank [AfDB] 非洲开发银行
R| OY5@ after-acquired property 事后取得的财产
:.J]s<J(F after-hours dealing 市后交易
Q(0eq_X|6 after-tax profit 税后盈利；税后利润；税后溢利
G1z0q3< B agency agreement 代理协议
Qi? xx') agency expenses 代理机构的开支
%<? U`o@* agency fee 代理费
A av |N3 Agency Law 《代理法》
hxX-iQya
agent 代理人；承销人
XxeyGs^%9 agent of company 公司代理人
S1& Df%Ra agent's fee 代理人费；经纪费
2nsW )bd aggregate 总计；总数；总体数字
7!r)[ 2l aggregate amount 总款额；总额
z pV+W-j] aggregate assets and liabilities 总体资产与负债
jDKL}x aggregate at constant price 按固定价格计算的总体数字
UX!)\5- aggregate demand 总需求
(w /)u aggregate gross position 总持仓量
A!n)Fpk
aggregate limit 总限额
2Ysl|xRo aggregate of salaries tax 合计薪俸税
Pi&8!e< aggregate performance 总体表现；总体业绩
9 U!-Zn! aggregate supply 总体供应
6O9?":3; aggregate surplus 总盈余
ek9Y9eJ" aggregate total 整体总额
aH(B}wh{ aggregate value 总值；合计价值
W^sH|2g aggregated basis 合计基准
1,pg7L8H aggregated net chargeable income 合计应课税入息实额
8H<:?D/tH aggregation 合并计算；合计；总和
KBSO^<7 aggregation of incomes of husband and wife 夫妇入息合并计算
J rhDqyk* aggregation of property 财产的总和
!W?6,i -] agio 差价；贴水
V3] Z~@ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Th%2pwvER Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G
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$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》
~4 { | Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.e|VW) 《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》
WK)2/$7@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IP3%'2}- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;wF 0s agreement for a settlement 授产协议
<~ 9a3c? agreement for assignment 转让协议
_Vl22'wl agreement for sale 售卖协议；买卖协议
mYRW/8+g agreement for sale and purchase 买卖协议
mO|YX/> agreement for the payment of interest 支付利息协议
<+iL@'SgF agreement for the repayment of money 还款协议
Ed$; #4 agreement of reinsurance 再保险协议
$Lx2!Zy Agricultural Bank of China 中国农业银行
O>)Fl42IeD air passenger departure tax 飞机乘客离境税
p.5 0BcDg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2 zQ62t} airport tax 机场税
d> OLnG>
F alcohol duty 酒精税
`L#`WC@[o alienation 让与；让渡；转让
{=)g?!zC alimony 生活费；赡养费
:,]*~Nl All Ordinaries Index [AOI] 所有普通股指数
D <SLv,Y all risks 全险；综合险
CQGq}.Jt! All Sales Record for Stock Market 《股票市场成交报告》
z&x3":@u< Allied Capital Resources Limited 新联财务有限公司
=F f xHo1k all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*W&}}iL allocation letter 拨款信件
{!G allocation of fund 分配款项；预留款项
kl/eJN'S allocation of profit 利润分配；溢利分配
gLGu#6YVu allocation warrant 拨款令
(s?Rbd allotment 分配；配股
$~s|%>@ allotment notice 股份配售通知；配股通知
=k +n C)e allotment of shares 股份分配
%h M8px4d allowable 可获宽免；免税的
xLp<G(; allowable business loss 可扣除的营业亏损
-Nn@c|fz allowable expenses 可扣税的支出
ZQV,gIFys allowance 免税额；津贴；备抵；准备金
'Bc{N^ allowance for debts 债项的免税额
/%4wm?(eA allowance for depreciation by wear and tear 耗损折旧免税额
P9/Bc^5' allowance for funeral expenses 殡殓费的免税额
+T|M U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>3\($<YDZM allowance for repairs and outgoings 修葺及支出方面的免税额
LFHzd@Y7" allowance to debtor 给债务人的津贴
5UU1HC;C alteration of capital 资本更改
~0 5p+F) alternate trustee 候补受托人
TcjTF|q> amalgamation 合并
Utv#E.VI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[>^xMF]$2 ambit of charges 征税范围；收费范围
\4qw LM?E^ amended valuation 经修订的估值
~,jBm^4 American Commodities Exchange 美国商品交易所
sCi"qtHP American Express Bank Limited 美国运通银行
byrK``f American Stock Exchange 美国证券交易所
M`jqU g amortization 摊销
oI2YJ2?Je8 amount due from banks 存放银行同业的款项
Q3OGU} F amount due from banks abroad 存放海外银行同业的款项
8:QnxrODP amount due from holding companies 控股公司欠款
njoU0f1` amount due from local banks 存放本港银行同业的款项
Q+ tUxa+ amount due to banks 银行同业的存款
J/ ! Mt amount due to banks abroad 海外银行同业的存款
I]dt1iXu_{ amount due to holding companies 控股公司存款
I0v$3BQ4 amount due to local banks 本港银行同业的存款
.>A`FqV$~+ amount due to outport banks 外埠银行同业的存款
d@u)'AY%/ amount for note issue 发行纸币的款额
N~/D| ?P~2 amount of bond 担保契据的款额
NrTK+6 z amount of consideration 代价款额
1>wQ&{ amount of contribution 供款数额
g~#HiBgWq[ amount of indebtedness 负债款额
^P|
K2at amount of principal of the loan 贷款本金额
6%nKrK amount of rates chargeable 应征差饷数额
ZBX,4kxK7 amount of share capital 股本额
YN< :k
Wu amount of sums assured 承保款额
*pMu,?uE amount of variation 变动幅度
<XAW-m9SC amount of vote 拨款数额
W{6%Hh p amount payable 应付款额
djGzJ LH amount receivable 应收款额
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Vk= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'tR aF analysis 分析
Kq. MmR!gl ancillary risk 附属风险
s2'] "wM annual account 周年帐目；周年帐目报表；年度决算；年结
&t0toEj annual accounting date 年结日期
} eL*gy annual allowance 每年免税额；年积金；年度津贴；年津
D6M ktE)' annual balance 年度余额
.&R j2 d annual disposable income 每年可动用收入
q)Uh_l.Cj annual estimates 周年预算
[`'[)B annual fee 年费
$& >z`bAS> annual general meeting 周年大会
p=-:Z?EW1 annual growth rate 年增率；每年增长率
K@DK4{ annual long-term supplement 长期个案每年补助金
(sHvoE^q- annual pensionable emolument 可供计算退休金的年薪
0
jszZ_ annual report 年报
\KpSYX1 Annual Report on the Consumer Price Index 《消费物价指数年报》
luYa+E0 annual return 周年报表；周年申报表；每年报税表格
LBs:O* ; Annual Return Rules 《周年报表规则》
| D?lF annual review of consumer prices 每年消费物价回顾
a`:ag~op@& annual roll-forward basis 逐年延展方式
;K+'J0 annual salary 年薪
a*fUMhIi annual statement 年度报表；年度决算表
TGe)%jZ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
OB&lq. r annuitant 年金受益人
\4B2%H annuity 年金
JC[G5$E annuity contract 年金合约
sp V E'"^ annuity on human life 人寿年金
fQtV-\Bc antecedent debt 先前的债项
-55Pvg0ND ante-dated cheque 倒填日期支票
8&0+Az"{O anticipated expenditure 预期开支
>gqd
y *Bg anticipated net profit 预期纯利
/N'|Vs,X anticipated revenue 预期收入
l_`DQ8L` anti-inflation measure 反通货膨胀措施
>#j f Z5t anti-inflationary stance 反通货膨胀立场
ZV?~~_ 9 apparent deficit 表面赤字
==i:* apparent financial solvency 表面偿债能力
fN kN apparent partner 表面合伙人
V6.w=6:`X application for personal assessment 个人入息课税申请书
Mr8r(LGY application of fund 资金应用
ls<7Qe"a application to release as liquidator and to destruct the books of accounts and documents
'aFj yY?% 申请免除清盘人职务及毁灭帐簿与文件
/1Q
i9uit appointed actuary 委任精算师
4kZ9]5#. appointed auditor 委任核数师；委任审计师
P%- @AmO^_ appointed trustee 委任的受托人
)w.\xA~| appointer 委任人
ND3(oes+;K apportioned pro rata 按比例分摊
q!5 *) nw" apportionment 分配；分摊
!oDX+hd,%> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D02_ Jrg apportionment formula 分摊方程式
0VOj,)K= apportionment of estate duty 遗产税的分摊
GOx+ %`.R\ appraisal 估价；评估
+ }u{{ appreciable growth 可观增长
8LH" j(H appreciable impact 显着影响
kN99( appreciable increase 可观增长
:())%Xu3 appreciation 增值；升值
qg(rG5kD@ appreciation against other currencies 相对其他货币升值
X9d~r_2&m< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/61P`1y(J appreciation tax 增值税
D{4Ehr "T appropriation 拨款；拨用；拨付
JDIQpO"Qji appropriation account 拨款帐目
cc"L> XoK Appropriation Bill 拨款法案
w,'"2^ Cwy appropriation-in-aid system 补助拨款办法
"gR W91
T approved assets 核准资产
3*DwXH + approved basket stock 认可一篮子证券
w=r3QKm#K approved budget 核准预算
lQ nl6j approved charitable donation 认可慈善捐款
)7H s approved charitable institution 认可慈善机构
;g0p` wV approved currency 核准货币；认可货币
g7-=kmr|V approved estimates 核准预算
* t,J4c approved estimates of expenditure 核准开支预算
Bx>)i8P7i0 approved overseas insurer 核准海外保险人
"HuV' approved overseas trust company 核准海外信托公司
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{J@ approved pooled investment fund 核准汇集投资基金
JpFf O<uO approved provident fund scheme 认可公积金计划
3e<FlH{ approved provision 核准拨款
FzDZ<dJ approved redeemable share 核准可赎回股份
|#r [{2sS approved regional stock 认可地区性证券
8, >YB+Hb approved retirement scheme 认可退休金计划
T vEN0RV2 approved subordinated loan 核准附属贷款
(Nky?* arbitrage 套戥；套汇；套利
+:s]>R eDa arbitrageur 套戥者；套汇者
q
$Hg\ {c arbitrary amount 临时款项
XuQ7nlbnq arrangement 措施；安排；协定
KvFGwq"X arrears 欠款
fC A/ arrears of pay 欠付薪酬
*=- o0 c arrears of revenue 逾期未收税款；逾期未收的帐项
gD[Fkq$] articles of association 组织章程；组织细则；组织章程细则
OYW W<N+R2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_Gpq=(q) ascertainment of profit 确定利润
D~;hI t* "Asia Clear" “亚洲结算系统”
0NN{2"M$p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l>Nz]Ul%{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O N(H7 Asian Development Fund [ADF] 亚洲发展基金
GYx_9"J\5 Asian dollar bond 亚洲美元债券
7*7Z&1*3 Asian dollar market 亚洲美元市场
j:yQP# U Asian dollar rate 亚洲美元利率
rt7Ma2tK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2 us-s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Qo4+=^( asked price 沽盘；喊价；索价；卖方报价
q;))3aQe assessable income 应评税入息
jf&LSK;2 assessable loss 应评税亏损
<eObQ [mQ assessable profit 应评税利润
Bh9 O<|E assessable value 应评税值
!Cm<K*c"&E assessed profit 估定利润
:y?xS assessed value 经评估价值
_L6WbRu| assessment 评税；评定；估价；评税单
M NE{mV( assessment number 评税编号；估价编号
^8mF0K& assessment of additional tax 补加税评税
X[fr L)k] assessment of performance 业绩评估；实绩评价
uc%
&g Assessor 评税主任
f PoC
yl asset price bubbles 资产价格泡沫
0/8rY BV asset-backed securities 具资产保证的证券
I 9yN TD assets accretion 资产增值
h\ (z!7t* assets and liabilities 资产与负债
*cdr,AD?lH assets betterment statement 资产递增表；资产改进表
He)<S?X-6 assets lending 实物放款；有抵押贷款
Wdt9k.hzN assets of the company passing on the death 死者去世时转移的公司资产
)\:cL GM
assets pledged as security for liabilities 用作负债抵押的资产
=:+k assets portfolio 资产投资组合
0hKF)b assets price 资产价格
p < fKj assets quality 资产质素
1PMBo=SUe8 assets realization 资产变现
d9zI
A6y assets refinancing arrangement 资产再集资安排
>u ok\sX assets securitization 资产证券化
@#T*OH assets situated outside Hong Kong 在香港以外地方的资产
~~? 4w.k assets stripping 削减资产；拆卖资产
k)W8% =R assets value 资产值
BReNhk)S assignee 承让人
f6 zT assignment 转让；转让书；转让契
6]i"lqb assignment of interest 权益转让
D t~Jx\\ assignment of letters patent and trade mark 专利证书及商标转让
gI&& LwT4 assignment of property 物业转让；物业转让书
&%~2Wm assignment right 转让权
{iP^51fy assignor 转让人
|~mi6 lJ6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
RVFQ!0
C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
})V9d associate member 附属会员
^A8'YTl associated body corporate 相联法人团体
Ni5~Buf associated company 相联公司；联属公司
1 cE3uA7 associated corporation 相联法团
pV#~$e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?_e2)+q8YG 公认会计师公会〔英国〕
Y[AL!h Association of Futures Exchange Brokers 香港期货经纪协会
tJ >OZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v;S 7i>\ association of underwriters 承保人组织
(+<SR5,/3 assumption of control 接管
|Ire#0Nwx assurance 担保；保险；转易；转易书
Do7&OBI~ assurance of interest 权益的转易
p @@TOS at 19XX price 按一九ＸＸ年价格计算
G: FP9 at a discount 按赔价计算；按贴水价格计算；打折扣
D?w?0b Eu at a premium 按溢价计算；按升水价格计算
t[B\'f! at call 通知付款；按通知
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$Y at constant market price 按固定市价计算
r5qp[Ss3F at constant price 按固定价格计算
0]l _qxv at cost 按成本计算
=J0X{Ovn4z at current market price 按当时市价计算；按现时市价计算
)bZS0f- at current price 按当时价格计算；按现时价格计算
Y`S9mGR# at factor cost 按要素成本计算；按生产要素成本计算
+/60$60[z at money-of-the-day price 按付款当日价格计算
j2T
Z`Z?a^ at or better 按指定或较佳价位〔买卖指令〕
mie<jha at par 按面值计算；平价
tBgB>-h( at sight 见票即付
y4aSf2 at the close 按收市盘
\ajy%$;$} at the opening 按开市盘
] (3e +JC attestation 见证；见证条款
+tL]qO BP at-the-money option 平价期权
8 \m_.e attorney 受权人；受托代表人
d `LBFH, attornment 新拥有人承认书
]KfjZ!Qh attributable profit 可归属利润
?[ Od. attributable share value 可归属股份价值
$m`?x5rL8 Auckland Stock Exchange 奥克兰证券交易所
ql5NSQ>{ auction 拍卖
"d'D:>z]% auctioneer 拍卖商
u8pJjn; audit 审计；核数
*<n]"- Audit Commission 审计署
:ND5po#( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*TY?*H 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ANEW ^\ audit review 帐目审查
T:aYv;#0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c&.>SR') audited account 审计帐目；经审计的帐目
V`Z-m-V~1 audited annual account 经审计的周年帐目
*.wX9g9\ audited balance sheet 经审计的资产负债表
K
&m`1f auditor 核数师；核数主任；审计师
umr fA auditor's certificate 核数师证明书；审计师证明书
Bk&ry)`gD auditor's report 核数师报告；审计师报告
Q=lQ y Aussie bond 澳元债券
w,dDA2, austerity budget 紧缩预算
xJ>U_Gd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rvZXK<@#+ Australia All Ordinaries Index 澳洲所有普通股票指数
l5ww-#6Z Australian Dollar [AUD] 澳元
bCY8C IF Australian Options Market 澳大利亚期权市场
tz-, |n0 Australian Securities Commission 澳洲证券事务监察委员会
ec/1 Z8}p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K'.aQ&2 Australian Stock Exchange 澳大利亚证券交易所
P.WEu<$ Austrian Schilling [ATS] 奥地利先令
@K; 4'b~ authentication 认证；鉴证
&*\wr} a! authority to purchase 委托购买证；委购书
p \66`\\l authorization 认可；核准；授权；授权书
sf4NKe2* authorization by direction 指示授权
o 5dPE{f authorization by instruction 指令授权
k3::5& authorization by warrant 令状授权
mGZ^K,)&OR authorization of unit trust 单位信托的认可
ZI4[v> authorized agent 指定代理人
:@zz5MB5@ authorized capital 法定资本
mt$0p|B 8 authorized clerk 出市员
uh'{+E;= authorized dealer 认可交易商
]NS{q85 authorized financial institution 认可财务机构
!E<y:$eH: authorized fund 认可基金
e;9Z/);#s authorized fund house 获授权的基金公司；认可基金公司
}p 0 \ authorized institution 认可机构
HV@ C@wmg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Su99A. w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
coq7La[ authorized insurer 获授权保险人；获认可承保人
n} cjVH5 authorized investment 特准投资项目
!, Y1FC authorized person 获授权人
'{+5+ J authorized representative 获授权代表
P! @b:.$ authorized share capital 法定股本
Q@gmtAp automated quotation system 自动报价系统
3B#qQ# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q[ EpE, 自动交易系统〔香港期货交易所有限公司〕
c8!q_H~ automatic adjustment mechanism 自动调整机制
[%'yHb~< automatic adjustment system 自动调整系统
Eb66GXF[ Automatic Clearing House 自动票据交换所
o.IJ4'}aN automatic exchange rates accumulation system 自动化汇率累集系统
e E: J
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
WPT0=Hqp7 automatic teller machine [ATM] 自动柜员机
'E FP/(2J autopay 自动转帐
. _j9^Ll available assets 可用资产
k@MAi* available fiscal reserve 现存财政储备
C&Rv$<qc available profit 可用利润
T$[50~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w.w(*5[ average 平均；平均数；海损
YCr:nYm<f average basic salary 平均基本薪金
7 lc - average consumer expenditure 平均消费开支；一般消费开支
g,Z8I;A^ average cost 平均成本
IzPnbnS} average cost of land production 增辟土地平均成本
qyzmjV6J2 average daily turnover 平均每日成交额
d>[=] average daily wage rate 平均每日工资率
H/"$#8-/ average expenditure pattern 平均开支模式
Q-<N)K$F(4 average growth rate 平均增长率
ayR=GqZ1 average net fixed assets 固定资产平均净值
S- {=4b' average of relatives 相对价格平均数
yf7p,_E/ average price 平均价格
RV^
N4q4 average propensity to consume 平均消费倾向；一般消费倾向
m{T:<:q~ average propensity to save 平均储蓄倾向；一般储蓄倾向
,MH/ lQq% average rate 平均率
JmL{ & average revenue 平均收入；平均收益
*HiN:30DZ average stock 平均库存；平均存货
wq$+m ( average yearly rent 平均年租
?:DeOBAb avoidance of double taxation 避免双重课税
KQG dV{VFs avoidance of tax 避税
