A:
r`Dm;@JU A share Ａ股；甲类股份
:-o MkBS abatement of tax 减税；减扣免税额
#dQFs]:F ABN AMRO Bank N.V. 荷兰银行
1,+swFSN above-the-line expenditure 线上项目支出；经常预算支出
5aNvGI1 above-the-line receipt 线上项目收入；经常预算收入
g-4ab|F ABSA Asia Limited 南非联合亚洲有限公司
'l_F@ZO{( absolute change 绝对数值变更
12tk$FcY8* absolute expenditure 实际开支
$4hi D;n absolute guideline figure 绝对准则数字
NKl`IiGv absolute interest 绝对权益
pRA%07?W absolute order of discharge 绝对破产解除令
s01=C3 absolute profit margin 绝对利润幅度
Cng_*\=O absolute value 实值；绝对值
FSYs1Li_C absolutely vested interest 绝对既得权益
|\W~+}'g~ absorbed cost 已吸收成本；已分摊成本
,Jf P$HJ absorption 吸收；分摊；合并
{+V ]@sz absorption rate 吸收率；摊配率；分摊率
3!`_Q % ACB Finance Limited 亚洲商业财务有限公司
~U5Tn3'~ acceptable form of reciprocity 合理的互惠条件
8\p"V.o> acceptable rate 适当利率；适当汇率
!\cVe;<r acceptance agreement 承兑协议
MhIHfW ]b acceptance for honour 参加承兑
3rX 40>Cs8 acceptor 承兑人；接受人；受票人
dF*M"|[ acceptor for honour 参加承兑人
(6&"(}Pai accident insurance 意外保险
O)D$UG\< Accident Insurance Association of Hong Kong 香港意外保险公会
Xh }G=1} accident insurance scheme 意外保险计划
6VLo4bq 5
accident year basis 意外年度基准
Ok<,_yh accommodation 通融；贷款
|?TX^) accommodation bill 通融票据；空头票据
t+D= @"BZP accommodation party 汇票代发人
(S2E'L L{ account balance 帐户余额；帐户结余
z>)lp$ account book 帐簿
`nY.&YT account collected in advance 预收款项
>X*Y jv:r account current book 往来帐簿
\{v-Xe&d^ account of after-acquired property 事后取得的财产报告
lv+:
` account of defaulter 拖欠帐目
uZ'(fnZ$ account payable 应付帐款
wQa,o l_p account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y7;=\/SV account receivable 应收帐款
tl`x/ account receivable report 应收帐款报表
zR ) /h
account statement 结单；帐单；会计财务报表
O^@F?CG :1 account title 帐户名称；会计科目
plpb4>
S accountant's report 会计师报告
=MwR)CI# Accountant's Report Rules 会计师报告规则
@mb' !r accounting and auditing procedure 会计与审计程序；会计与核数程序
t*`Sme]" B Accounting Arrangements 《会计安排》
eKf5orN accounting basis 会计基础
u#NX`_ accounting by Official Receiver 破产管理署署长呈交的帐目
4j(`koX_ Accounting Circular 《会计通告》
WJMmt XO accounting class 会计类别
2w fkXS=~6 accounting date 记帐日期；会计结算日期
wCu!dxT|, accounting for money 款项核算
rPt Accounting Officer 会计主任
PsOq- accounting period 会计报告期；会计期
}z q o<o accounting policy 会计政策；会计方针
4BeHj~ ~ accounting practice 会计惯例
k{U[ U1j accounting principle 会计准则
)Br# R:# accounting record 会计记录
|(CgX6 l3 accounting report 会计报告
>=;hnLu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`U&'71B^ Accounting Society of China 中国会计学会
1L? d/j accounting statement 会计报表
3#y`6e=5 accounting system 会计制度；会计系统
[z!pm-Ir accounting transaction 会计事项；帐务交易
=Aw`0 accounting treatment 会计处理
1DGl[k/zv accounting year 会计年度
Z[>fFg~N4 accretion 增值；添加
8U}+9 accrual 应计项目；应累算数目
I'[;E.KU accrual basis 应计制；权责发生制
Rt lc&Q.b accrual basis accounting 应计制会计；权责发生制会计
./^8L( accrue 应累算；应计
8dC RSU accrued benefit 应累算利益
NE4]i accrued charges 应计费用
#^(Yw|/K accrued cumulative preference share dividend 应累算的累积优先股股息
G ]uz$V6! accrued expenses 应累算费用
ta ^$&$l accrued interest payable 应付利息；应计未付利息
r! [Qpb-: accrued interest receivable 应收利息；应计未收利息
xzOn[.Fi accrued right 累算权益
:#cJZ\YH accruing profit 应累算的利润
~ +V$0Q;L accumulated fiscal reserve 累积财政储备
i :jns>E accumulated profit 累积利润；滚存溢利
'H#0-V"= accumulated reserve 累积储备
R< O Rw] accumulation of surplus income 累积收益盈余
lCTXl5J5 acquired assets 既得资产
Zr =B8wu T acquisition 收购；购置；取得
?FwHqyFVlQ acquisition cost 购置成本
F{rC{5@fj acquisition expenses 购置费用
*9 aI\#} acquisition of 100% interest 收购全部股权
<$d2m6 J acquisition of control 取得控制权
J'tJ Y% ` acquisition of fixed assets 购置固定资产
T# i~/ acquisition of shell “买壳”
<":83RCS acquisition price 收购价
.gt;:8fw{ act of God 天灾
<j/wK]d*/ acting partner 执事合伙人
q=-h#IF^ active market 买卖活跃的市场；交投畅旺的市场；旺市
6ND*L0 active partner 积极参与的合伙人
;mC|> wSZ active trading 交投活跃
]2 YC7 actual circulation 实际流通
fRq+pUx U actual cost 实际成本
0A- yQzL| actual expenditure 实际开支；实际支出
#lMC#Ld actual income 实际入息；实际收入；实际收益
,_s.amL3O{ actual market 现货市场
fjY:u ,5V_ actual price 现货价；实际价格
%LD(S * >7 actual profit 实际利润
mn*}U R actual quotation 实盘；实际价位；实际报价
PZO.$'L|7 actual year basis 按实际年度计算
%oW G"u actuals 实货
y&bZai8WlE actuarial investigation 精算调查
e+:X%a4\ actuarial principle 精算原则
A/"2a55 actuarial report 精算师报告
' St?nW3 Actuarial Society of Hong Kong 香港精算学会
/Ak\Q5O'3 actuarial valuation 精算师估值
Db;>MWt+e actuary 精算师
'-Oh$hqCx| ad referendum agreement 暂定协议；有待覆核的协定
U#I we= ad valorem duty 从价税；按值征税
ov daK"q2 ad valorem duty system 从价税制
2##mVEo.( ad valorem fee 从价费
BOP7@ D ad valorem tariff 从价关税
IO ]tO[P# additional allowance 额外免税额
Qwve-[ additional amount for unexpired risk 未过期风险的额外款额
j5A>aj additional assessable profit 补加应评税利润
(44L8)I.D additional assessment 补加评税
XB B>" additional commitment 额外承担
3Bvz& `\ additional commitment vote 额外承担拨款
N eP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+XW1,l y~ additional dependent parent allowance 供养父母额外免税额
qg|ark*1u additional provision 额外拨款
j}`ku9S~ additional stamp duty 附加印花税
E1dhj3+3 additional tax 补加税罚款；补加税款
>AY9 F|: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ma!C:C9#J adjudged bankrupt 被裁定破产
>< P<k& adjudicated bankrupt 裁定破产人
7=Pj}x) adjudication fee 裁定费；评定印花税额手续费；评估契据费
j>l adjudication of bankruptcy 裁定破产；宣告破产
Bjj =UtI adjudication of insolvency 裁定无力偿还债务
~)[ pL(4 adjusted actual 经调整的实数；调整后的实数
2oOos %0 adjusted current assets 经调整的流动资产；调整后的流动资产
IXlk1tHN4I adjusted figure 经调整的数字；调整后的数额
BE],PCpPr adjusted liabilities 经调整的负债；调整后的负债
0c1=M|2 adjusted loss 经调整的亏损；调整后的亏损
l!W!Gz0to 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
(I(U23 A~ adjusted profit 经调整的利润；调整后的利润
/ m,i,NX07 adjusted surplus 经调整的盈余额；调整后的盈余额
^)a:D KL adjusted value 经调整的价值；调整后的价值
-B!
a
O65^ adjustment 调整；修订；理算〔保险〕
;' |CSjco adjustment centre 调剂中心
!VsdKG) adjustment lag 调整过程的时间差距；调整时差
+nim47 adjustment mechanism 调整机制
3gD <!WI adjustment of loss 亏损调整
2X*n93AQi adjustment process 调整过程；调整程序
b?VByJl adjustment range 调整幅度
7/_|/4& administered exchange rate 受管制汇率
P}( c0/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a=x &sz\x administration expenses 行政费用
dmcY]m administration fee 手续费；行政费
"%S-(ue: administration in bankruptcy 破产管理
VUP.
\Vry administration order 遗产管理令
GoH.0eQ^ administrator 管理人；遗产管理人
dm40qj administrator of the estate 遗产管理人
[O|c3; admission of debt 债项承认书
nh80"Ny5 admission of proof 接纳债权证明
3) 9e-@ advance 放贷款项；垫付款项；预支款项；预付款项
!'IZr{Y> advance account 暂支帐目；预付款帐户
Da!vGr advance compensation 预付补偿金
q8.Z7ux advance from shareholder 股东垫款
gg 8)oc+w advance pending reimbursement 预支以待日后付还
y 4aT-^C' advanced economy 先进经济体系
%e)vl[:} advancement 预付；预付财产
x\yr~$}(J advances warrant 垫款令
;]=@;? 9 advancing 贷出
JUXBMYFus adverse balance 逆差
iT s" R W adverse exchange 逆汇
:#_k`{WG advertisement addressed to shareholders 在报章刊登的致股东通告
#7]>o zKm advice for collection 托收通知书
DMs8B&Y= advice of drawing 提款通知书；汇票通知书
9 C{Xp u advice of payment 付款通知
-nX{&Z3-s Advisory Committee [Securities and Futures Commission]
Pth4_]US 谘询委员会〔证券及期货事务监察委员会〕
x1STjI>i Advisory Committee on Diversification 经济多元化谘询委员会
|id7@3leu affidavit 誓章；遗产申报誓章
oHp"\Z& affidavit of no receipt 述明无收款的誓章
< <Y]P +uU affiliate 联号；联营公司；附属公司
#pP R>,4 affiliated company 附属公司；联号；联营公司
E[=&6T4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a?4Asn affordability 负担能力
~m0=YAlk? African Development Bank [AfDB] 非洲开发银行
k>8OxpaWv? after-acquired property 事后取得的财产
"LW\osjen after-hours dealing 市后交易
KL9JA; " after-tax profit 税后盈利；税后利润；税后溢利
yB=R7E7 agency agreement 代理协议
2 n2,MB agency expenses 代理机构的开支
'MB+cz+v agency fee 代理费
B|+% ExT7 Agency Law 《代理法》
;~WoJlEK3 agent 代理人；承销人
B# .xs>{N agent of company 公司代理人
H4{7, n agent's fee 代理人费；经纪费
K`ygW|?gt aggregate 总计；总数；总体数字
LWSy"Cs* aggregate amount 总款额；总额
3m2y<l< aggregate assets and liabilities 总体资产与负债
dl |$pm@x aggregate at constant price 按固定价格计算的总体数字
Z0D&ayzkh^ aggregate demand 总需求
T nyLVIP aggregate gross position 总持仓量
0}'/p N> aggregate limit 总限额
!U(KQ :j aggregate of salaries tax 合计薪俸税
K|6}g7&X aggregate performance 总体表现；总体业绩
xG Y!r"[ aggregate supply 总体供应
p)"EenUK aggregate surplus 总盈余
u:J4Az^! aggregate total 整体总额
iEy2z+/"^ aggregate value 总值；合计价值
cXN0D\%` aggregated basis 合计基准
# BS! J&a aggregated net chargeable income 合计应课税入息实额
6z/&j} ( aggregation 合并计算；合计；总和
i= M[$ aggregation of incomes of husband and wife 夫妇入息合并计算
mz;ExV16 aggregation of property 财产的总和
;ByCtVm2 agio 差价；贴水
#q9BU: 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》
E%stFyr9`/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Do^yer~ 《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》
v p d!|/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g u' +kw 《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》
7)Tix7:9S; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#^ .G^d(= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i12G\Ye agreement for a settlement 授产协议
j.+,c#hFo agreement for assignment 转让协议
IBNb!mPu% agreement for sale 售卖协议；买卖协议
#.Ly agreement for sale and purchase 买卖协议
4"{g{8 agreement for the payment of interest 支付利息协议
// Xz agreement for the repayment of money 还款协议
2 0` XklV agreement of reinsurance 再保险协议
L ]BTX] Agricultural Bank of China 中国农业银行
73tjDO7d air passenger departure tax 飞机乘客离境税
d) XT> & Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r8FAV9A airport tax 机场税
>Yv#t.! alcohol duty 酒精税
Qt^6w}& alienation 让与；让渡；转让
e U-A_5 alimony 生活费；赡养费
/8hjs{(; All Ordinaries Index [AOI] 所有普通股指数
b+V lq7Bc all risks 全险；综合险
p!?7; All Sales Record for Stock Market 《股票市场成交报告》
oW( 8bd) Allied Capital Resources Limited 新联财务有限公司
[`KQ \4u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wJvk allocation letter 拨款信件
G`;mSq6i allocation of fund 分配款项；预留款项
F%{z E ANm allocation of profit 利润分配；溢利分配
~Sd,Tu%: allocation warrant 拨款令
5VfpeA ` allotment 分配；配股
y4!fu<[ i allotment notice 股份配售通知；配股通知
'Nx"_jQ allotment of shares 股份分配
$D f1t allowable 可获宽免；免税的
+s [_
4 allowable business loss 可扣除的营业亏损
uHDUuK:Ur allowable expenses 可扣税的支出
m^)\P?M5| allowance 免税额；津贴；备抵；准备金
fKua om9 allowance for debts 债项的免税额
A? )(^ allowance for depreciation by wear and tear 耗损折旧免税额
nRX<$OzT V allowance for funeral expenses 殡殓费的免税额
3z8zZ1uzU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e+@.n allowance for repairs and outgoings 修葺及支出方面的免税额
WCp[6g&%O allowance to debtor 给债务人的津贴
PM {L}tEQ alteration of capital 资本更改
:X *uE^bH alternate trustee 候补受托人
l?;ReK.r amalgamation 合并
f9n4/(C y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)oS~ish ambit of charges 征税范围；收费范围
d{C8}U amended valuation 经修订的估值
U2JxzHXZ American Commodities Exchange 美国商品交易所
y>R qA *J American Express Bank Limited 美国运通银行
j{zVVT American Stock Exchange 美国证券交易所
' 94HVag amortization 摊销
T16B2|C"Y amount due from banks 存放银行同业的款项
`X` |]mWj amount due from banks abroad 存放海外银行同业的款项
kYd=DY amount due from holding companies 控股公司欠款
rj5)b:c} amount due from local banks 存放本港银行同业的款项
h 'is#X 6: amount due to banks 银行同业的存款
^AUQsRA7PZ amount due to banks abroad 海外银行同业的存款
#`"B
YFV[E amount due to holding companies 控股公司存款
;:Kc{B.s amount due to local banks 本港银行同业的存款
q93V'[)F amount due to outport banks 外埠银行同业的存款
i{J[;rV9 amount for note issue 发行纸币的款额
>>=v `} amount of bond 担保契据的款额
z_z '3d.r7 amount of consideration 代价款额
a1weTn* amount of contribution 供款数额
RZj06|r8 amount of indebtedness 负债款额
<) @^TRS amount of principal of the loan 贷款本金额
_)# ~D*3 amount of rates chargeable 应征差饷数额
D ,uT#P amount of share capital 股本额
y|wR)\ amount of sums assured 承保款额
A CgW T amount of variation 变动幅度
L +)mZb& amount of vote 拨款数额
qZSW5lC0 amount payable 应付款额
$,Y?q n/ amount receivable 应收款额
:/NP8$~@j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Aq/wa6^ % analysis 分析
WS$~o*Z8 ancillary risk 附属风险
m( WVxVB annual account 周年帐目；周年帐目报表；年度决算；年结
Y
Xx Wu8 annual accounting date 年结日期
Zt4 r_ 7 annual allowance 每年免税额；年积金；年度津贴；年津
HL!" U (_ annual balance 年度余额
q0\$wI annual disposable income 每年可动用收入
Mz6|#P}.s annual estimates 周年预算
%E2C4UbY annual fee 年费
.>( qZ EF annual general meeting 周年大会
E95VR?nUg annual growth rate 年增率；每年增长率
?Ye%k annual long-term supplement 长期个案每年补助金
]O+Nl5 * annual pensionable emolument 可供计算退休金的年薪
sF#t{x/sW annual report 年报
;!>>C0s" Annual Report on the Consumer Price Index 《消费物价指数年报》
/3~}= b annual return 周年报表；周年申报表；每年报税表格
s ZU
Ao& Annual Return Rules 《周年报表规则》
tLx8} @X" annual review of consumer prices 每年消费物价回顾
]}A yDy6C annual roll-forward basis 逐年延展方式
v8A{ q annual salary 年薪
QOF'SEq"k annual statement 年度报表；年度决算表
E __A1j*gd 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
N{zou?+ annuitant 年金受益人
/s`xPx vt annuity 年金
W{;LI
WsZ annuity contract 年金合约
d _koF-7 annuity on human life 人寿年金
f P1fm antecedent debt 先前的债项
mDU-;3OqF ante-dated cheque 倒填日期支票
9M-/{D^+< anticipated expenditure 预期开支
sk`RaDq@; anticipated net profit 预期纯利
,u>K##X\ anticipated revenue 预期收入
-QP1Se*# anti-inflation measure 反通货膨胀措施
u+e.{Z! anti-inflationary stance 反通货膨胀立场
) $I"LyK) apparent deficit 表面赤字
~bJ*LM?wOP apparent financial solvency 表面偿债能力
gJBk&SDgtP apparent partner 表面合伙人
R
)e^H application for personal assessment 个人入息课税申请书
885
,3AdA application of fund 资金应用
CB?H`R pC. application to release as liquidator and to destruct the books of accounts and documents
(fWQ?6[ 申请免除清盘人职务及毁灭帐簿与文件
y]f| U-f:~ appointed actuary 委任精算师
px_%5^zRQ appointed auditor 委任核数师；委任审计师
BRMR>
~k( appointed trustee 委任的受托人
C/pu]%n@4 appointer 委任人
~w R ozV apportioned pro rata 按比例分摊
Z7R+'OC apportionment 分配；分摊
4'#
_b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Aaix?
|XN apportionment formula 分摊方程式
Gp M_ Qp apportionment of estate duty 遗产税的分摊
J)Td'iT( appraisal 估价；评估
JTB5#S4W appreciable growth 可观增长
aD3Q-a[ appreciable impact 显着影响
KHXnB appreciable increase 可观增长
pG:)u
cj appreciation 增值；升值
r7p>`>_Q\ appreciation against other currencies 相对其他货币升值
zL3' ',Ha appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tt>=Vt ' appreciation tax 增值税
]7{-HuQ8>} appropriation 拨款；拨用；拨付
S b3@7^ appropriation account 拨款帐目
uw@|Y{(K r Appropriation Bill 拨款法案
jDc5p3D&[] appropriation-in-aid system 补助拨款办法
x;R9Gc[5 approved assets 核准资产
<$
A r*<,6 approved basket stock 认可一篮子证券
Z? -l -s K approved budget 核准预算
;q $O^r~ approved charitable donation 认可慈善捐款
1e^-_Bo6'o approved charitable institution 认可慈善机构
(wIpq<% approved currency 核准货币；认可货币
K<+h/Ok approved estimates 核准预算
nS1 D&;#Y approved estimates of expenditure 核准开支预算
{%b-~& F9 approved overseas insurer 核准海外保险人
NASRr approved overseas trust company 核准海外信托公司
JEes'H}Y approved pooled investment fund 核准汇集投资基金
z '%V y approved provident fund scheme 认可公积金计划
?5 d3k% approved provision 核准拨款
5 ERycC y approved redeemable share 核准可赎回股份
?Yp: h approved regional stock 认可地区性证券
07+Qai-] approved retirement scheme 认可退休金计划
<kmn3w,vi approved subordinated loan 核准附属贷款
w ~g)Dz2G arbitrage 套戥；套汇；套利
`4 A%BKYB arbitrageur 套戥者；套汇者
6y9# am? arbitrary amount 临时款项
ToVm]zPOUt arrangement 措施；安排；协定
:
LI*#~'Ka arrears 欠款
Io&F0~Z;;( arrears of pay 欠付薪酬
5q?ZuAAA arrears of revenue 逾期未收税款；逾期未收的帐项
b=+'i articles of association 组织章程；组织细则；组织章程细则
?o9g5Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/P0%4aWu= ascertainment of profit 确定利润
H;$O CDRC "Asia Clear" “亚洲结算系统”
DFt1{qS8@u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K(HP PM\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,tL<?6_ Asian Development Fund [ADF] 亚洲发展基金
`=Hh5;ep Asian dollar bond 亚洲美元债券
U.G** v Asian dollar market 亚洲美元市场
;[@<
, Asian dollar rate 亚洲美元利率
5 !G}*u. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^1S(6'a# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~$i3 6" asked price 沽盘；喊价；索价；卖方报价
]W%<<S assessable income 应评税入息
BUcze\ + assessable loss 应评税亏损
e;<=aa)}? assessable profit 应评税利润
K/jC>4/c/ assessable value 应评税值
{@oYMO~ assessed profit 估定利润
kGMI
? assessed value 经评估价值
7 P Z0 assessment 评税；评定；估价；评税单
rr# &0`] assessment number 评税编号；估价编号
Kh xl 'qj assessment of additional tax 补加税评税
ALiXT8q assessment of performance 业绩评估；实绩评价
\5Jpr'mY5 Assessor 评税主任
m$:o+IH/ asset price bubbles 资产价格泡沫
b{t'Doe asset-backed securities 具资产保证的证券
}cG!93 assets accretion 资产增值
7!`, P assets and liabilities 资产与负债
snV,rZ assets betterment statement 资产递增表；资产改进表
s7<x~v+^ assets lending 实物放款；有抵押贷款
70L{u+wIy assets of the company passing on the death 死者去世时转移的公司资产
j']m*aM1> assets pledged as security for liabilities 用作负债抵押的资产
`' 5(4j assets portfolio 资产投资组合
Llk4 = p assets price 资产价格
R;f!s/^) assets quality 资产质素
cSBYC_LU assets realization 资产变现
n 8[
sl]L assets refinancing arrangement 资产再集资安排
+I7 n6s\ assets securitization 资产证券化
&/4W1=>( assets situated outside Hong Kong 在香港以外地方的资产
'k#^Z assets stripping 削减资产；拆卖资产
u cyz>TL0 assets value 资产值
FMuM:%&J] assignee 承让人
YZdp/X6x assignment 转让；转让书；转让契
ZO+c-!%[( assignment of interest 权益转让
&gZ5dTj> assignment of letters patent and trade mark 专利证书及商标转让
jYRw tP\ assignment of property 物业转让；物业转让书
#!KbqRt assignment right 转让权
Bls\)$ assignor 转让人
%9xz[Ng associate 有联系的人；有关连人士；相联者；合伙人；联系人
41WnKz9c Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B`} ?rp associate member 附属会员
QdL
;|3K9 associated body corporate 相联法人团体
/ PAxPZf_ associated company 相联公司；联属公司
x GJ{_M associated corporation 相联法团
mh!;W=|/" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&CFHH"OsT 公认会计师公会〔英国〕
/v
E >*x Association of Futures Exchange Brokers 香港期货经纪协会
VAF+\ Cea= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t7("geN] association of underwriters 承保人组织
DQd~!21\| assumption of control 接管
INsc!xOQ assurance 担保；保险；转易；转易书
e;56 }w assurance of interest 权益的转易
h84}lxT^] at 19XX price 按一九ＸＸ年价格计算
$cFanra at a discount 按赔价计算；按贴水价格计算；打折扣
jAmAT / 1 at a premium 按溢价计算；按升水价格计算
VC\43A,9 at call 通知付款；按通知
"*WzoRA={ at constant market price 按固定市价计算
=m=`| Bn at constant price 按固定价格计算
!12W(4S5 at cost 按成本计算
H~1*`m at current market price 按当时市价计算；按现时市价计算
=u(. Y at current price 按当时价格计算；按现时价格计算
EaG3 :< >J at factor cost 按要素成本计算；按生产要素成本计算
,Utp6X at money-of-the-day price 按付款当日价格计算
NWSBqL5v at or better 按指定或较佳价位〔买卖指令〕
q3B#rje>h at par 按面值计算；平价
[ottUS@ at sight 见票即付
&)O X* y at the close 按收市盘
H3}{]&a at the opening 按开市盘
0x'>}5 `5 attestation 见证；见证条款
u<./ddC at-the-money option 平价期权
9. Q;J#;1 attorney 受权人；受托代表人
(t1:2WY@ attornment 新拥有人承认书
1"009/| attributable profit 可归属利润
cpp0Y^ attributable share value 可归属股份价值
<XX\4[wb Auckland Stock Exchange 奥克兰证券交易所
Sb+pB58&N auction 拍卖
l)fF)\ |;= auctioneer 拍卖商
a%7ju4CVj audit 审计；核数
2:Q9 g ru Audit Commission 审计署
@!&\Z[", Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\ aQB zEX 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〕
]L%qfy4 audit review 帐目审查
Q2iS0# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
aHe/MucK audited account 审计帐目；经审计的帐目
lqa .Nj audited annual account 经审计的周年帐目
CE:TQzg audited balance sheet 经审计的资产负债表
B0NKav auditor 核数师；核数主任；审计师
#Na3eHT auditor's certificate 核数师证明书；审计师证明书
tWD~|<\. ) auditor's report 核数师报告；审计师报告
d>}pz Aussie bond 澳元债券
mF [w-<:.d austerity budget 紧缩预算
ScYw3i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f@+[-y F Australia All Ordinaries Index 澳洲所有普通股票指数
as-
Z)h[B Australian Dollar [AUD] 澳元
kehv85 Australian Options Market 澳大利亚期权市场
<7/ _Vs)F0 Australian Securities Commission 澳洲证券事务监察委员会
xWD=",0+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wj9CL1Gx Australian Stock Exchange 澳大利亚证券交易所
qm& }^S Austrian Schilling [ATS] 奥地利先令
gYfN ?A*`_ authentication 认证；鉴证
wP- pFc authority to purchase 委托购买证；委购书
7-.Y VM~R authorization 认可；核准；授权；授权书
?N<* ATC L authorization by direction 指示授权
ngj=w;7~+ authorization by instruction 指令授权
I4ZL +a authorization by warrant 令状授权
N\1 !)b authorization of unit trust 单位信托的认可
&/}]9 # authorized agent 指定代理人
Xy:'f".M~\ authorized capital 法定资本
y!;rY1 authorized clerk 出市员
YA O,
rh authorized dealer 认可交易商
sH(4.36+ authorized financial institution 认可财务机构
r. 0IC*Y authorized fund 认可基金
Q\ TawRK8 authorized fund house 获授权的基金公司；认可基金公司
aG} j u; authorized institution 认可机构
: I28Zi* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ao#{N=mn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s\, F 6c authorized insurer 获授权保险人；获认可承保人
qP6]}Aj] authorized investment 特准投资项目
o {Sc authorized person 获授权人
\:]Clvc authorized representative 获授权代表
VG^*?62 authorized share capital 法定股本
q3adhY9|)0 automated quotation system 自动报价系统
?Ko) AP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:t-a;Q; 自动交易系统〔香港期货交易所有限公司〕
OACRw%J:X{ automatic adjustment mechanism 自动调整机制
N|Xx#/ automatic adjustment system 自动调整系统
k{(R.gLZG Automatic Clearing House 自动票据交换所
I4:4)V? automatic exchange rates accumulation system 自动化汇率累集系统
{v+,U} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\:-#,( .V automatic teller machine [ATM] 自动柜员机
0m $f9b|Q? autopay 自动转帐
^A dHP!I available assets 可用资产
O%;H#3kn&s available fiscal reserve 现存财政储备
%eB 0 )' available profit 可用利润
y{+$B
Y$_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:2iNw>z1 average 平均；平均数；海损
h`X)sC + average basic salary 平均基本薪金
j}3Avu% average consumer expenditure 平均消费开支；一般消费开支
orY E & average cost 平均成本
#'fh'$5" average cost of land production 增辟土地平均成本
t=o0
#jo average daily turnover 平均每日成交额
lxx)l(& average daily wage rate 平均每日工资率
qk;*$Q average expenditure pattern 平均开支模式
u+UtvzUC average growth rate 平均增长率
oa$-o/DhB average net fixed assets 固定资产平均净值
{m ~.'DU average of relatives 相对价格平均数
\7rF fN3 average price 平均价格
c[J(H,m t/ average propensity to consume 平均消费倾向；一般消费倾向
A}pmr average propensity to save 平均储蓄倾向；一般储蓄倾向
zgRZgVj average rate 平均率
@^]wT_ r average revenue 平均收入；平均收益
9J h"1i>x2 average stock 平均库存；平均存货
j h0``{ average yearly rent 平均年租
l{ja2brX avoidance of double taxation 避免双重课税
JpqZVu"7 avoidance of tax 避税
