A:
uoOUgNwGg A share Ａ股；甲类股份
.4 U*.Rf
abatement of tax 减税；减扣免税额
V2`Ud[ ABN AMRO Bank N.V. 荷兰银行
{:("oK 6w above-the-line expenditure 线上项目支出；经常预算支出
'2i !RT- above-the-line receipt 线上项目收入；经常预算收入
H8[A*uYL
ABSA Asia Limited 南非联合亚洲有限公司
UOf\pG absolute change 绝对数值变更
ypG*41 absolute expenditure 实际开支
r8eJ&-Yi{Z absolute guideline figure 绝对准则数字
Eyjsbj8 absolute interest 绝对权益
KK3iu i absolute order of discharge 绝对破产解除令
#=S^i[K/ absolute profit margin 绝对利润幅度
TEY~E*=}$ absolute value 实值；绝对值
i>,An kI& absolutely vested interest 绝对既得权益
c`p '5qz absorbed cost 已吸收成本；已分摊成本
GVJ||0D absorption 吸收；分摊；合并
Fz,jnV9=j absorption rate 吸收率；摊配率；分摊率
^i Jyo&I ACB Finance Limited 亚洲商业财务有限公司
xlJWCA*> acceptable form of reciprocity 合理的互惠条件
+x}9a~QG# acceptable rate 适当利率；适当汇率
2vLun
acceptance agreement 承兑协议
9$z$yGj l acceptance for honour 参加承兑
sH;_U)ssH acceptor 承兑人；接受人；受票人
ltDohm? acceptor for honour 参加承兑人
^}p##7t [ accident insurance 意外保险
M @-:iP Accident Insurance Association of Hong Kong 香港意外保险公会
1n!:L!,` accident insurance scheme 意外保险计划
W"_<SYV J accident year basis 意外年度基准
RPgz"- accommodation 通融；贷款
oo2 d, accommodation bill 通融票据；空头票据
< A8>To< accommodation party 汇票代发人
e 9RY k:O account balance 帐户余额；帐户结余
uf#h~; B account book 帐簿
iaEQF]*cC account collected in advance 预收款项
+"<+JRI(M5 account current book 往来帐簿
"4H@&:-(p account of after-acquired property 事后取得的财产报告
CA C4A account of defaulter 拖欠帐目
cI\[)5& account payable 应付帐款
"%Y= + account payee only [A/C payee only] 只可转帐；存入收款人帐户
reh{jMC account receivable 应收帐款
q0VAkVHw4 account receivable report 应收帐款报表
Y06^ M?} account statement 结单；帐单；会计财务报表
mLZ1u\ 7W account title 帐户名称；会计科目
k Alx m{ accountant's report 会计师报告
O8$~dzf,2 Accountant's Report Rules 会计师报告规则
)^{}ov accounting and auditing procedure 会计与审计程序；会计与核数程序
8R3{YJ6@T Accounting Arrangements 《会计安排》
Fb]+h)on accounting basis 会计基础
S
\]O8#OX accounting by Official Receiver 破产管理署署长呈交的帐目
2 wY|E<E Accounting Circular 《会计通告》
b/:wpy+9Z accounting class 会计类别
f|q/2}Bqb accounting date 记帐日期；会计结算日期
`_OrBu[ accounting for money 款项核算
lxL. ztL Accounting Officer 会计主任
y'!OA+ob accounting period 会计报告期；会计期
>pfeP"[(3 accounting policy 会计政策；会计方针
N:| :L:<1 accounting practice 会计惯例
n >y,{"J{ accounting principle 会计准则
OLb s~
>VA accounting record 会计记录
bKCE;Wu:G accounting report 会计报告
-[-oz0`Sl{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fk/I
(Q Accounting Society of China 中国会计学会
Qs,\P^n accounting statement 会计报表
F*P hV|XU accounting system 会计制度；会计系统
BeVDTk : accounting transaction 会计事项；帐务交易
+zMPkbP6 accounting treatment 会计处理
'37
{$VHw accounting year 会计年度
AuXUD9 - accretion 增值；添加
! t23
_b0 accrual 应计项目；应累算数目
[G|. accrual basis 应计制；权责发生制
eW(pP>@k, accrual basis accounting 应计制会计；权责发生制会计
1WMZ$vsQUb accrue 应累算；应计
H:~ p5t accrued benefit 应累算利益
k=mQG ~ accrued charges 应计费用
b}R_@_<u accrued cumulative preference share dividend 应累算的累积优先股股息
\yJ
4+vo2Q accrued expenses 应累算费用
p< r<Y % accrued interest payable 应付利息；应计未付利息
_R ii19k accrued interest receivable 应收利息；应计未收利息
:.*Q@ X}-I accrued right 累算权益
-iDs:J4Iq accruing profit 应累算的利润
(WT\H R accumulated fiscal reserve 累积财政储备
+x
3 x accumulated profit 累积利润；滚存溢利
dP8qP_77A~ accumulated reserve 累积储备
OCx'cSs-= accumulation of surplus income 累积收益盈余
}) -V,\ acquired assets 既得资产
ZwMVFC-d acquisition 收购；购置；取得
=Q_1Mr4O acquisition cost 购置成本
.Od:#(aq acquisition expenses 购置费用
U7 g`R@ acquisition of 100% interest 收购全部股权
0(y*EJA$ acquisition of control 取得控制权
%1A8m-u]M acquisition of fixed assets 购置固定资产
\|Af2 6 acquisition of shell “买壳”
F|F0#HC ? acquisition price 收购价
|URfw5Hm act of God 天灾
MF"*xr v acting partner 执事合伙人
7He"IJ active market 买卖活跃的市场；交投畅旺的市场；旺市
gtuSJ+up active partner 积极参与的合伙人
{A0F/#M] active trading 交投活跃
%>*?uO`z[ actual circulation 实际流通
6- wpR actual cost 实际成本
!}*vM@)1 actual expenditure 实际开支；实际支出
u;t<rEC2 actual income 实际入息；实际收入；实际收益
4~Cf_`X}] actual market 现货市场
j-1V,V= actual price 现货价；实际价格
aE 07# actual profit 实际利润
IE \RP! actual quotation 实盘；实际价位；实际报价
jo"nK,r actual year basis 按实际年度计算
\;0pjxq= actuals 实货
wnX ;eU/n actuarial investigation 精算调查
}6[jJ`=gOx actuarial principle 精算原则
r B+ ( actuarial report 精算师报告
VjWJx^ZL# Actuarial Society of Hong Kong 香港精算学会
uY~ mi9E actuarial valuation 精算师估值
k5\V:P=# actuary 精算师
6h/!,j0:t_ ad referendum agreement 暂定协议；有待覆核的协定
\>:t={>; ad valorem duty 从价税；按值征税
= cxO @Fu ad valorem duty system 从价税制
w~B1TfqNo ad valorem fee 从价费
\5 }PF+)| ad valorem tariff 从价关税
\ *CXXp` additional allowance 额外免税额
N#M>2b<A/T additional amount for unexpired risk 未过期风险的额外款额
%@:>hQ2 ; additional assessable profit 补加应评税利润
_(f@b1O~ additional assessment 补加评税
<. Tllk@r) additional commitment 额外承担
-J63'bb7oi additional commitment vote 额外承担拨款
]xvhU v!G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s>G6/TTH6 additional dependent parent allowance 供养父母额外免税额
L?u {v X additional provision 额外拨款
S<] k0bC additional stamp duty 附加印花税
l atm_\ additional tax 补加税罚款；补加税款
9'p| [?]v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i-0
:Fs adjudged bankrupt 被裁定破产
8i "CU:( adjudicated bankrupt 裁定破产人
A(&\wd adjudication fee 裁定费；评定印花税额手续费；评估契据费
TQeIAy adjudication of bankruptcy 裁定破产；宣告破产
6'*6t S adjudication of insolvency 裁定无力偿还债务
o
Rk 'I adjusted actual 经调整的实数；调整后的实数
s8(Z&pQ adjusted current assets 经调整的流动资产；调整后的流动资产
/TbJ CZ adjusted figure 经调整的数字；调整后的数额
^'Lp<YJs6 adjusted liabilities 经调整的负债；调整后的负债
^e " 4@O" adjusted loss 经调整的亏损；调整后的亏损
%tkqWK: 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
> %6j -:S adjusted profit 经调整的利润；调整后的利润
=4q 5KI adjusted surplus 经调整的盈余额；调整后的盈余额
1Mq"f 7X8
adjusted value 经调整的价值；调整后的价值
a. u{b&+9 adjustment 调整；修订；理算〔保险〕
\t{4pobo adjustment centre 调剂中心
q :up8-LAr adjustment lag 调整过程的时间差距；调整时差
hK4 ww"- adjustment mechanism 调整机制
@I Y<i5( adjustment of loss 亏损调整
n)cc\JPQ adjustment process 调整过程；调整程序
:6C R~p adjustment range 调整幅度
:fX61S6) administered exchange rate 受管制汇率
fC^d@4ha Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zhE4:g9v administration expenses 行政费用
eiOAbO#U administration fee 手续费；行政费
im>/$!&OyI administration in bankruptcy 破产管理
i{:?Iw 'ay administration order 遗产管理令
lKQ jG+YF administrator 管理人；遗产管理人
L C RWC`%& administrator of the estate 遗产管理人
M2:3 k admission of debt 债项承认书
F9 w2+z. admission of proof 接纳债权证明
Lo'G fHE advance 放贷款项；垫付款项；预支款项；预付款项
qYqd -R advance account 暂支帐目；预付款帐户
[PrJf"Z " advance compensation 预付补偿金
N+R{&v7=F% advance from shareholder 股东垫款
HU
+271A8 advance pending reimbursement 预支以待日后付还
L(y~
,K c advanced economy 先进经济体系
,9:v2=C_ advancement 预付；预付财产
|a1zJ_t4 advances warrant 垫款令
-K^(L #G advancing 贷出
* JW.ca} adverse balance 逆差
f:t5`c. adverse exchange 逆汇
@ux g;dyI~ advertisement addressed to shareholders 在报章刊登的致股东通告
Oa5-^&I advice for collection 托收通知书
^ y &2N advice of drawing 提款通知书；汇票通知书
Q Na*Y@i advice of payment 付款通知
' wLW`GX. Advisory Committee [Securities and Futures Commission]
T2T?)_f /
谘询委员会〔证券及期货事务监察委员会〕
_}`y3"CD7 Advisory Committee on Diversification 经济多元化谘询委员会
Q>=/u- affidavit 誓章；遗产申报誓章
5',b~P p affidavit of no receipt 述明无收款的誓章
F0 'o!A#|( affiliate 联号；联营公司；附属公司
+ L 5 affiliated company 附属公司；联号；联营公司
o5z&sRZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0"@p|nAa affordability 负担能力
)6he;+ African Development Bank [AfDB] 非洲开发银行
Mm^6*L] after-acquired property 事后取得的财产
H~<wAer,Op after-hours dealing 市后交易
-fz( ]d after-tax profit 税后盈利；税后利润；税后溢利
H#`&!p agency agreement 代理协议
,+_gx.H2j agency expenses 代理机构的开支
. w~L0( agency fee 代理费
1$c[ G}h Agency Law 《代理法》
0?g& < q agent 代理人；承销人
1UH_"Q0 3 agent of company 公司代理人
DV bY agent's fee 代理人费；经纪费
wB*}XJah aggregate 总计；总数；总体数字
~qW"v^< aggregate amount 总款额；总额
+m6acu) N. aggregate assets and liabilities 总体资产与负债
+Kg3qS" aggregate at constant price 按固定价格计算的总体数字
%t-}d C& aggregate demand 总需求
1w?DSHe aggregate gross position 总持仓量
kh*td(pfP9 aggregate limit 总限额
4 vPK Dd aggregate of salaries tax 合计薪俸税
gG6BEsGa, aggregate performance 总体表现；总体业绩
cy_zEJjbD aggregate supply 总体供应
/%)x!dmy aggregate surplus 总盈余
[%7oq;^J aggregate total 整体总额
{B\lk:"X aggregate value 总值；合计价值
1\Vp[^#Vx aggregated basis 合计基准
N%8a LD aggregated net chargeable income 合计应课税入息实额
ZltY_5l aggregation 合并计算；合计；总和
BO=j*.YKy aggregation of incomes of husband and wife 夫妇入息合并计算
T`^LWc" aggregation of property 财产的总和
Fm.IRu<\` agio 差价；贴水
/SYz o4( 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》
X=b]Whuv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<3aW3i/jTc 《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》
r)t-_p37 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]a=Bc~g9 1 《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》
lF1ieg"i M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'WQ<|(: { 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E@ $HO_;& agreement for a settlement 授产协议
E./Gt.Na agreement for assignment 转让协议
syL pnNx= agreement for sale 售卖协议；买卖协议
mMV -IL agreement for sale and purchase 买卖协议
P&]PJt5 agreement for the payment of interest 支付利息协议
Ej6 4^* agreement for the repayment of money 还款协议
wpPCkfPyL agreement of reinsurance 再保险协议
ns[Q %_ Agricultural Bank of China 中国农业银行
6P* 2Kg` air passenger departure tax 飞机乘客离境税
oT27BK26?h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)OcG$H NK airport tax 机场税
0 xg6 alcohol duty 酒精税
\?.Tq24 alienation 让与；让渡；转让
eMC0
)B alimony 生活费；赡养费
r6eApKZ>f6 All Ordinaries Index [AOI] 所有普通股指数
VjVL/SO/ all risks 全险；综合险
VWa;;?I K All Sales Record for Stock Market 《股票市场成交报告》
CK+_T }+- Allied Capital Resources Limited 新联财务有限公司
?rgk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=:-x; allocation letter 拨款信件
KUqD<Jj? allocation of fund 分配款项；预留款项
i.`RQZ$,/ allocation of profit 利润分配；溢利分配
(Q09$ allocation warrant 拨款令
\;s mH;m allotment 分配；配股
T&`H )o allotment notice 股份配售通知；配股通知
w oS I
2i allotment of shares 股份分配
O.8{ c; allowable 可获宽免；免税的
kdry a allowable business loss 可扣除的营业亏损
mT2Fn8yC1 allowable expenses 可扣税的支出
n7 S~n k allowance 免税额；津贴；备抵；准备金
0vRug|}k#% allowance for debts 债项的免税额
C}{$'#DV2 allowance for depreciation by wear and tear 耗损折旧免税额
a _0G4@=T allowance for funeral expenses 殡殓费的免税额
hD:$Sv/H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T;%ce LD allowance for repairs and outgoings 修葺及支出方面的免税额
e/<Og\}P/ allowance to debtor 给债务人的津贴
tCdgt Zm alteration of capital 资本更改
Lc<C1I 5= alternate trustee 候补受托人
'nM)= amalgamation 合并
-l!;PV S| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v&EHp{8Qd ambit of charges 征税范围；收费范围
&\0`\#R amended valuation 经修订的估值
`8 Dgk} American Commodities Exchange 美国商品交易所
f}'E|:Z 7k American Express Bank Limited 美国运通银行
`" E | American Stock Exchange 美国证券交易所
C9q`x2 amortization 摊销
c!BiGw,; amount due from banks 存放银行同业的款项
7='M&Za amount due from banks abroad 存放海外银行同业的款项
;ml;{ <jI amount due from holding companies 控股公司欠款
%@{);5[ amount due from local banks 存放本港银行同业的款项
46dh@&U amount due to banks 银行同业的存款
,zLi{a6 amount due to banks abroad 海外银行同业的存款
\DE`tkV8 amount due to holding companies 控股公司存款
^L; `F amount due to local banks 本港银行同业的存款
bqMoO7&c amount due to outport banks 外埠银行同业的存款
,OLN%2Sq amount for note issue 发行纸币的款额
~T')s-,l,: amount of bond 担保契据的款额
?hS n) amount of consideration 代价款额
@^vVou_ amount of contribution 供款数额
C`D5``4 amount of indebtedness 负债款额
bQ=R, amount of principal of the loan 贷款本金额
7 3k3(rZ amount of rates chargeable 应征差饷数额
! m$OI:rr amount of share capital 股本额
AG#5_0]P~ amount of sums assured 承保款额
.( vS/ amount of variation 变动幅度
@>J4K#" amount of vote 拨款数额
~PUz/^^
s amount payable 应付款额
ztG_::QtG] amount receivable 应收款额
, 2)LH 'Xx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F rt_X % analysis 分析
Y XH9Q@Gn ancillary risk 附属风险
v!ULErs annual account 周年帐目；周年帐目报表；年度决算；年结
+gTnq")wnI annual accounting date 年结日期
A8OV3h6] annual allowance 每年免税额；年积金；年度津贴；年津
i` Es7 } annual balance 年度余额
5 isejR{r annual disposable income 每年可动用收入
u|\Lb2Kb: annual estimates 周年预算
S >uzW # annual fee 年费
-lyT8qZ:( annual general meeting 周年大会
ocy fU=}X annual growth rate 年增率；每年增长率
:?{ **&= annual long-term supplement 长期个案每年补助金
C} +w< annual pensionable emolument 可供计算退休金的年薪
u(SdjLf: annual report 年报
a[)i n ,3 Annual Report on the Consumer Price Index 《消费物价指数年报》
Xi5ZQ o!t annual return 周年报表；周年申报表；每年报税表格
0vUX^< Annual Return Rules 《周年报表规则》
Fy<dk}@ annual review of consumer prices 每年消费物价回顾
&@A(8(% annual roll-forward basis 逐年延展方式
/+Xv( B annual salary 年薪
b IcLMG
s annual statement 年度报表；年度决算表
G;FY2;adK Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&-9wU Z annuitant 年金受益人
y`=A$>A annuity 年金
4 _`+ & annuity contract 年金合约
K3TMT Y<p annuity on human life 人寿年金
$\$5::}r antecedent debt 先前的债项
+is;$ 1rq ante-dated cheque 倒填日期支票
Ym-uElWo
anticipated expenditure 预期开支
X f9<kbRw/ anticipated net profit 预期纯利
ld4Qh Zia anticipated revenue 预期收入
S[{#AX=0 anti-inflation measure 反通货膨胀措施
ju(&v*KA anti-inflationary stance 反通货膨胀立场
YQiTx)_ apparent deficit 表面赤字
s6 w</ apparent financial solvency 表面偿债能力
3*3WO,9
apparent partner 表面合伙人
#~q{6()e: application for personal assessment 个人入息课税申请书
R|ViLt y application of fund 资金应用
LqPn$rZ|$ application to release as liquidator and to destruct the books of accounts and documents
^$24231^ 申请免除清盘人职务及毁灭帐簿与文件
H6x~mZu_:T appointed actuary 委任精算师
;4Y@xS2M appointed auditor 委任核数师；委任审计师
rcPP-+XW appointed trustee 委任的受托人
GrW +P[j9 appointer 委任人
GNqw]@'Yf apportioned pro rata 按比例分摊
V(A6>0s$| apportionment 分配；分摊
P8Fq %k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v1QE|@ apportionment formula 分摊方程式
Xp{+){Iu apportionment of estate duty 遗产税的分摊
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~ @m appraisal 估价；评估
,;'9PsIS^ appreciable growth 可观增长
ngcXS2S_ appreciable impact 显着影响
H jbC>* appreciable increase 可观增长
A /,7%bB1 appreciation 增值；升值
A} FEM[2 appreciation against other currencies 相对其他货币升值
p V(b>O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_+S`[:;a appreciation tax 增值税
xpKD 'O=T appropriation 拨款；拨用；拨付
f[HhLAVGK` appropriation account 拨款帐目
3lqR(Hh3 Appropriation Bill 拨款法案
=K =FzV'_~ appropriation-in-aid system 补助拨款办法
.ZFs+8qU> approved assets 核准资产
s@E "EWp0 approved basket stock 认可一篮子证券
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MP 31 approved budget 核准预算
8 =FP92X approved charitable donation 认可慈善捐款
><viJ$i approved charitable institution 认可慈善机构
@H"~/ m_o approved currency 核准货币；认可货币
:se o0 w ] approved estimates 核准预算
<YP>c approved estimates of expenditure 核准开支预算
Pk7Yq:avL approved overseas insurer 核准海外保险人
**d3uc4y approved overseas trust company 核准海外信托公司
}a,j1r_Hl& approved pooled investment fund 核准汇集投资基金
6n]fr9f approved provident fund scheme 认可公积金计划
r]sv50Fy approved provision 核准拨款
6&S;Nrg9 approved redeemable share 核准可赎回股份
57Q^ "sl approved regional stock 认可地区性证券
".O+";wk approved retirement scheme 认可退休金计划
$*V:; -H approved subordinated loan 核准附属贷款
-tAdA2?G arbitrage 套戥；套汇；套利
<LIL{g0eX arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
3 xWeN#T0 arrangement 措施；安排；协定
QM=M<~<Voh arrears 欠款
2--" @@ arrears of pay 欠付薪酬
r j#K5/df arrears of revenue 逾期未收税款；逾期未收的帐项
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L articles of association 组织章程；组织细则；组织章程细则
.8S6;xnkC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XZLo*C!MG ascertainment of profit 确定利润
~0,Utqy "Asia Clear" “亚洲结算系统”
(ec?_N0= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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\ |S BS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O l1[ o Asian Development Fund [ADF] 亚洲发展基金
l&S2.s C Asian dollar bond 亚洲美元债券
m_\w) Asian dollar market 亚洲美元市场
wN\%b}pp Asian dollar rate 亚洲美元利率
?F1NZA[%t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0f}zm8p7. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@,F 8gv* asked price 沽盘；喊价；索价；卖方报价
3JV ENn9 assessable income 应评税入息
[, Q(~Qb assessable loss 应评税亏损
+dw$IMwb assessable profit 应评税利润
_fx0-S*$ assessable value 应评税值
m=<Tylv assessed profit 估定利润
u@ tJu'X assessed value 经评估价值
sgp5b$2T. assessment 评税；评定；估价；评税单
i_Dv+^&zV assessment number 评税编号；估价编号
rxH*h`Xx@ assessment of additional tax 补加税评税
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&D assessment of performance 业绩评估；实绩评价
2A7g}V Assessor 评税主任
qP{S!Z( asset price bubbles 资产价格泡沫
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]o, asset-backed securities 具资产保证的证券
0g}+%5]yg assets accretion 资产增值
c
Q:.V assets and liabilities 资产与负债
,S 5tkTa assets betterment statement 资产递增表；资产改进表
~V&4<=r` assets lending 实物放款；有抵押贷款
X~ |P assets of the company passing on the death 死者去世时转移的公司资产
@ c,KK~{ assets pledged as security for liabilities 用作负债抵押的资产
i1k(3:ay< assets portfolio 资产投资组合
D%GB2-j R assets price 资产价格
qD=o;:~Km assets quality 资产质素
" 9 ,z"k assets realization 资产变现
:+,>0% assets refinancing arrangement 资产再集资安排
q$FwO"dC assets securitization 资产证券化
[~03Z[_"/ assets situated outside Hong Kong 在香港以外地方的资产
GWo^hIfJ assets stripping 削减资产；拆卖资产
2<HG=iSf assets value 资产值
MDn+K#p assignee 承让人
vFz%#zk> assignment 转让；转让书；转让契
.J :04t1 assignment of interest 权益转让
# RAez:BI assignment of letters patent and trade mark 专利证书及商标转让
"Y0:Y?Vz" assignment of property 物业转让；物业转让书
!R *%F assignment right 转让权
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;Kzh$^rk assignor 转让人
q>: >f+4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
E +\?|q !T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fDy Fkhc associate member 附属会员
W:D' k^u associated body corporate 相联法人团体
1,@-y#V_ associated company 相联公司；联属公司
]"bkB+I associated corporation 相联法团
uim4,Zm{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T \%{zz_( 公认会计师公会〔英国〕
S h'>5z2 Association of Futures Exchange Brokers 香港期货经纪协会
Hik8u!#P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@y:mj \J9 association of underwriters 承保人组织
'@enl]J assumption of control 接管
wq &|V assurance 担保；保险；转易；转易书
*?jU$&Qpj* assurance of interest 权益的转易
SN2X{Q|* at 19XX price 按一九ＸＸ年价格计算
me] O at a discount 按赔价计算；按贴水价格计算；打折扣
{Ic~}>w at a premium 按溢价计算；按升水价格计算
E~oQ%X~ at call 通知付款；按通知
,4dES|)sP at constant market price 按固定市价计算
U-.?+ ` at constant price 按固定价格计算
VB6EM|bphl at cost 按成本计算
*p!K9$4 at current market price 按当时市价计算；按现时市价计算
g-^Cf at current price 按当时价格计算；按现时价格计算
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\% at factor cost 按要素成本计算；按生产要素成本计算
c\GJfsVk at money-of-the-day price 按付款当日价格计算
.5=Qf vi* at or better 按指定或较佳价位〔买卖指令〕
RqTW$94R D at par 按面值计算；平价
g1U at sight 见票即付
S" ?py=7 at the close 按收市盘
M7Ej#Y at the opening 按开市盘
oXw} K((| attestation 见证；见证条款
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Q6 at-the-money option 平价期权
sO7$b@"u. attorney 受权人；受托代表人
c +Pg[1- attornment 新拥有人承认书
&W/C2cpmR attributable profit 可归属利润
@kU{ attributable share value 可归属股份价值
\ZdV|23 Auckland Stock Exchange 奥克兰证券交易所
s_Y1rD*B auction 拍卖
', -4o- auctioneer 拍卖商
c-nBB audit 审计；核数
4>]^1J7Wz Audit Commission 审计署
_Y@'<S. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
oQJK} 9QR 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〕
R03V+t= audit review 帐目审查
+ >o/Ob Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a&YD4DQ05 audited account 审计帐目；经审计的帐目
d R2#n audited annual account 经审计的周年帐目
;OW`(j C audited balance sheet 经审计的资产负债表
/|] %0B auditor 核数师；核数主任；审计师
r1:S8RT;H5 auditor's certificate 核数师证明书；审计师证明书
]>h2h ?2te auditor's report 核数师报告；审计师报告
;w1?EdaO Aussie bond 澳元债券
42:~oKiQ$" austerity budget 紧缩预算
kM>0>fkjE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
k1y&' 3% Australia All Ordinaries Index 澳洲所有普通股票指数
^T\JFzV Australian Dollar [AUD] 澳元
2d+IROA Australian Options Market 澳大利亚期权市场
pE >~F Australian Securities Commission 澳洲证券事务监察委员会
Q7]:vs)% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L+Q"z*W Australian Stock Exchange 澳大利亚证券交易所
Qg Austrian Schilling [ATS] 奥地利先令
rlu{C4l authentication 认证；鉴证
yBO88rfh> authority to purchase 委托购买证；委购书
+s&+G![ authorization 认可；核准；授权；授权书
UNLy{0tA authorization by direction 指示授权
E ugt~j3 authorization by instruction 指令授权
X~abn 7_ authorization by warrant 令状授权
*=}$@O S authorization of unit trust 单位信托的认可
ehj&A+Ip authorized agent 指定代理人
, c_[`q\ authorized capital 法定资本
o2? [*pa authorized clerk 出市员
B]]_rl, authorized dealer 认可交易商
FCQI fJ# authorized financial institution 认可财务机构
&s_O6cqgh authorized fund 认可基金
Sj{z authorized fund house 获授权的基金公司；认可基金公司
Bn*D<<{T authorized institution 认可机构
kV"';a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3EB8ls2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~Bn#A kL authorized insurer 获授权保险人；获认可承保人
Q(gu ";& authorized investment 特准投资项目
0rY<CV;fZ authorized person 获授权人
&!J X
authorized representative 获授权代表
"XMTj <D authorized share capital 法定股本
O-:#Q(H! automated quotation system 自动报价系统
Ac<V!v71 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4%2QF F @ 自动交易系统〔香港期货交易所有限公司〕
Y[Us"K` automatic adjustment mechanism 自动调整机制
\^SL Zhe automatic adjustment system 自动调整系统
G\tT wX4 Automatic Clearing House 自动票据交换所
1eI >Yy>} automatic exchange rates accumulation system 自动化汇率累集系统
|{cdXbr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^ #e:q automatic teller machine [ATM] 自动柜员机
3(%hHM7DM autopay 自动转帐
w(n&(5FzB< available assets 可用资产
1t=Y+|vA9 available fiscal reserve 现存财政储备
vp &jSfQ^ available profit 可用利润
Q piv,n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%yJL-6U average 平均；平均数；海损
Ps Qq ^/ average basic salary 平均基本薪金
^CI.F.#X| average consumer expenditure 平均消费开支；一般消费开支
n@{fqj average cost 平均成本
Y'S xehx average cost of land production 增辟土地平均成本
O[y.3>l[s average daily turnover 平均每日成交额
LslQZ]3MY average daily wage rate 平均每日工资率
V=k!&xN~ average expenditure pattern 平均开支模式
IV _u f average growth rate 平均增长率
c>{X( Z=2 average net fixed assets 固定资产平均净值
*aS|4M- average of relatives 相对价格平均数
ST)l0c+Y> average price 平均价格
IyIh0B~i average propensity to consume 平均消费倾向；一般消费倾向
FyJI@PZdI- average propensity to save 平均储蓄倾向；一般储蓄倾向
xT{qeHeZ9, average rate 平均率
UF=5k~7<b average revenue 平均收入；平均收益
W!.UMmw` average stock 平均库存；平均存货
_A kc7" average yearly rent 平均年租
AUcq\Ys avoidance of double taxation 避免双重课税
gl:vJD avoidance of tax 避税
