A:
*4r
1g+0 A share Ａ股；甲类股份
a |32Pn abatement of tax 减税；减扣免税额
Et%s,zeA{2 ABN AMRO Bank N.V. 荷兰银行
lKI1bs]i above-the-line expenditure 线上项目支出；经常预算支出
|h*H;@$ above-the-line receipt 线上项目收入；经常预算收入
T %KZV/ ABSA Asia Limited 南非联合亚洲有限公司
!~m)_Q5?~ absolute change 绝对数值变更
iquB ]z' absolute expenditure 实际开支
+%6{>C+bZo absolute guideline figure 绝对准则数字
C !B2 .:ja absolute interest 绝对权益
1a| q&L`o absolute order of discharge 绝对破产解除令
f$iv+7<B^ absolute profit margin 绝对利润幅度
~kY Up5f absolute value 实值；绝对值
mmAikT#k absolutely vested interest 绝对既得权益
Yp./3b VO absorbed cost 已吸收成本；已分摊成本
9cWl/7;zXO absorption 吸收；分摊；合并
22`W*e @6h absorption rate 吸收率；摊配率；分摊率
AR]y p{NS ACB Finance Limited 亚洲商业财务有限公司
q 0.+ F4 acceptable form of reciprocity 合理的互惠条件
WHqp7NPl acceptable rate 适当利率；适当汇率
8}\VlH] acceptance agreement 承兑协议
%(Nu"3|$K= acceptance for honour 参加承兑
K!5QFO4 acceptor 承兑人；接受人；受票人
vO%n~l= acceptor for honour 参加承兑人
V?
w;YTg accident insurance 意外保险
jB:$+k|~. Accident Insurance Association of Hong Kong 香港意外保险公会
8V;@yzI ha accident insurance scheme 意外保险计划
3)T'&HKQ accident year basis 意外年度基准
?&_ -,\t accommodation 通融；贷款
` ndesP accommodation bill 通融票据；空头票据
=2\k
Jv3 accommodation party 汇票代发人
gtyo~f account balance 帐户余额；帐户结余
rC14X} X6 account book 帐簿
pB&3JmgR$) account collected in advance 预收款项
7;#9\a:R? account current book 往来帐簿
$}jp=?,t account of after-acquired property 事后取得的财产报告
LpG plD lB account of defaulter 拖欠帐目
&&xBq? account payable 应付帐款
'~VKH}b account payee only [A/C payee only] 只可转帐；存入收款人帐户
%UI.E=`n account receivable 应收帐款
]IoJ(4f account receivable report 应收帐款报表
'+?AaR&p? account statement 结单；帐单；会计财务报表
?!U=S=8 account title 帐户名称；会计科目
e ,/I}W accountant's report 会计师报告
u&/q7EBfP Accountant's Report Rules 会计师报告规则
l{>fma]7 accounting and auditing procedure 会计与审计程序；会计与核数程序
Uy5IvG;O+ Accounting Arrangements 《会计安排》
/WRS6n accounting basis 会计基础
2BXpk^d5y accounting by Official Receiver 破产管理署署长呈交的帐目
z~L''X7g Accounting Circular 《会计通告》
Al09R,I; accounting class 会计类别
Y|_ #yb accounting date 记帐日期；会计结算日期
MGfDxHg] accounting for money 款项核算
@HxEp;*NH" Accounting Officer 会计主任
&dh%s Fy accounting period 会计报告期；会计期
^I~2t|} accounting policy 会计政策；会计方针
|Up+Kc:z/n accounting practice 会计惯例
7"2L|fG accounting principle 会计准则
S 3Tp__ accounting record 会计记录
9 JBPE accounting report 会计报告
hF s:9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
01g=Cg Accounting Society of China 中国会计学会
> N@tInE accounting statement 会计报表
K}tl,MMU accounting system 会计制度；会计系统
/1F%w8Iqh accounting transaction 会计事项；帐务交易
i6?,2\ K accounting treatment 会计处理
%%`Nq&' accounting year 会计年度
l_hM,]T0 accretion 增值；添加
P,k~! F^L accrual 应计项目；应累算数目
_7'9 omq@ accrual basis 应计制；权责发生制
8*!<,k="9 accrual basis accounting 应计制会计；权责发生制会计
mTz %;+|L accrue 应累算；应计
0; 2i"mzS\ accrued benefit 应累算利益
Tz4,lwuWX7 accrued charges 应计费用
uz -, ) accrued cumulative preference share dividend 应累算的累积优先股股息
NZ djS9 accrued expenses 应累算费用
R
5-q{ accrued interest payable 应付利息；应计未付利息
"CLoM\M) accrued interest receivable 应收利息；应计未收利息
ym9Z:2g
accrued right 累算权益
Ve*NM|jg accruing profit 应累算的利润
"+/%s#& accumulated fiscal reserve 累积财政储备
I 8vv accumulated profit 累积利润；滚存溢利
9un]}7^ accumulated reserve 累积储备
z }.y
?# accumulation of surplus income 累积收益盈余
lqn7$ acquired assets 既得资产
B8U tD acquisition 收购；购置；取得
veAg?N<c
p acquisition cost 购置成本
C8rD54A'M acquisition expenses 购置费用
mE'y$5ZxY acquisition of 100% interest 收购全部股权
ye:pGa w acquisition of control 取得控制权
-G e5gQ= acquisition of fixed assets 购置固定资产
rZ2X$FO@ acquisition of shell “买壳”
b6: A-jb*I acquisition price 收购价
(+6 8s9XS7 act of God 天灾
C93BK)$} acting partner 执事合伙人
26PUO$&b. active market 买卖活跃的市场；交投畅旺的市场；旺市
X1&Ug ^ active partner 积极参与的合伙人
Qz\yoI8JA, active trading 交投活跃
L`;p.L
Bs_ actual circulation 实际流通
^u&oS1U actual cost 实际成本
Tm(XM< actual expenditure 实际开支；实际支出
#no~g( !o actual income 实际入息；实际收入；实际收益
Zt4g G KG actual market 现货市场
3 I&=1o actual price 现货价；实际价格
T]Z|Wq`bot actual profit 实际利润
s :3 altv actual quotation 实盘；实际价位；实际报价
#"-?+F= rk actual year basis 按实际年度计算
"[2CV!_ actuals 实货
l* >t@:2J actuarial investigation 精算调查
'KB\K)cD=3 actuarial principle 精算原则
6w(Mb~ [n actuarial report 精算师报告
+KgoL a Actuarial Society of Hong Kong 香港精算学会
rt%?K.S/ actuarial valuation 精算师估值
Ko_Sx. actuary 精算师
'?=SnjMX ad referendum agreement 暂定协议；有待覆核的协定
^!^6 | [ ad valorem duty 从价税；按值征税
BZq_o m6 ad valorem duty system 从价税制
0T7(c- ad valorem fee 从价费
;iR( Ir ad valorem tariff 从价关税
tvXoF;Yq additional allowance 额外免税额
RO[Ko-m|/N additional amount for unexpired risk 未过期风险的额外款额
J ^gtSn^ additional assessable profit 补加应评税利润
HM57b>6 additional assessment 补加评税
1+6:K._C(m additional commitment 额外承担
JTK>[|c9oE additional commitment vote 额外承担拨款
* p:`F: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kP~'C'5Ys additional dependent parent allowance 供养父母额外免税额
%Xs3Lz additional provision 额外拨款
wmKM:`&[5 additional stamp duty 附加印花税
]x1MB| a6 additional tax 补加税罚款；补加税款
W,"|([t4.\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9zSHn.y adjudged bankrupt 被裁定破产
1c_gh12 adjudicated bankrupt 裁定破产人
q9fCoz adjudication fee 裁定费；评定印花税额手续费；评估契据费
/WlK*8C adjudication of bankruptcy 裁定破产；宣告破产
n v&uhu/q adjudication of insolvency 裁定无力偿还债务
1{+x >Pv: adjusted actual 经调整的实数；调整后的实数
b ?9c\-} adjusted current assets 经调整的流动资产；调整后的流动资产
i{[=N9U5o adjusted figure 经调整的数字；调整后的数额
DTmv2X adjusted liabilities 经调整的负债；调整后的负债
uw! adjusted loss 经调整的亏损；调整后的亏损
JwCv(1$GM adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
u$ [R>l9 adjusted profit 经调整的利润；调整后的利润
BCsz8U! adjusted surplus 经调整的盈余额；调整后的盈余额
MJNY #v3 adjusted value 经调整的价值；调整后的价值
Ay)q %:qx adjustment 调整；修订；理算〔保险〕
:K.%^ag=j adjustment centre 调剂中心
f0p+l -iEv adjustment lag 调整过程的时间差距；调整时差
dp`xyBQ3 adjustment mechanism 调整机制
L[l ?}\ adjustment of loss 亏损调整
I@Zd< Rn adjustment process 调整过程；调整程序
fm$eJu adjustment range 调整幅度
5tPBTS<<"L administered exchange rate 受管制汇率
(t&]u7Atr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+Go(y S administration expenses 行政费用
J-*&& administration fee 手续费；行政费
Td#D\d\R administration in bankruptcy 破产管理
<!b~7sZkTc administration order 遗产管理令
X-1<YG administrator 管理人；遗产管理人
0#(K}9T) administrator of the estate 遗产管理人
P^m+SAAB admission of debt 债项承认书
H.-jBFt} admission of proof 接纳债权证明
lv
- z [ advance 放贷款项；垫付款项；预支款项；预付款项
1d/-SxhZ advance account 暂支帐目；预付款帐户
K& FGTS, advance compensation 预付补偿金
i0F.c\ advance from shareholder 股东垫款
[h>|6%sW advance pending reimbursement 预支以待日后付还
<$\vL advanced economy 先进经济体系
s ^NO( advancement 预付；预付财产
mF!/8qk advances warrant 垫款令
[ZwZGAP advancing 贷出
yM dEH-?/ adverse balance 逆差
`$og]Dn; adverse exchange 逆汇
zNSix!F advertisement addressed to shareholders 在报章刊登的致股东通告
iVq4&X_x advice for collection 托收通知书
@L^Fz$Sx advice of drawing 提款通知书；汇票通知书
y,qP$ 5xiq advice of payment 付款通知
A
?"(5da. Advisory Committee [Securities and Futures Commission]
UeWEncN( 谘询委员会〔证券及期货事务监察委员会〕
1I({2@C Advisory Committee on Diversification 经济多元化谘询委员会
G| 7\[!R affidavit 誓章；遗产申报誓章
89@\AjI affidavit of no receipt 述明无收款的誓章
8N<0|u affiliate 联号；联营公司；附属公司
B;9"=0 affiliated company 附属公司；联号；联营公司
H /Idc,* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
IV{,'+hT affordability 负担能力
JFa xxW African Development Bank [AfDB] 非洲开发银行
[NcS[*qp after-acquired property 事后取得的财产
;t!n%SnK9! after-hours dealing 市后交易
,h21 h?6 after-tax profit 税后盈利；税后利润；税后溢利
e&[gde( agency agreement 代理协议
qW]gp7jK4 agency expenses 代理机构的开支
>)ZX
agency fee 代理费
Enee \!@v Agency Law 《代理法》
~;St,Fw<< agent 代理人；承销人
+EJwWDJ!% agent of company 公司代理人
#PnuR2s7. agent's fee 代理人费；经纪费
S,T?(lSl aggregate 总计；总数；总体数字
}* iag\ aggregate amount 总款额；总额
WqN= D5 aggregate assets and liabilities 总体资产与负债
\m-fLX aggregate at constant price 按固定价格计算的总体数字
%M8Egr 2|0 aggregate demand 总需求
a%*l]S0z" aggregate gross position 总持仓量
R'a%_sACj> aggregate limit 总限额
wu?ahNb.`Y aggregate of salaries tax 合计薪俸税
H
<CsB aggregate performance 总体表现；总体业绩
i^P@? aggregate supply 总体供应
Z J(/cD aggregate surplus 总盈余
97:1L4w.( aggregate total 整体总额
* d6[k Y aggregate value 总值；合计价值
wUzQ`h2 aggregated basis 合计基准
"%~\kJ(G aggregated net chargeable income 合计应课税入息实额
PoMkFG6 aggregation 合并计算；合计；总和
ps0wN%tA aggregation of incomes of husband and wife 夫妇入息合并计算
Q,Tet&in ) aggregation of property 财产的总和
]2G5ng' @ agio 差价；贴水
<% eY>E 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》
}*Qd] \fy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tq=1C=h 《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》
dDH+`;$. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<4jQbY; 《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》
y7SOz'd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:0o
$qz2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z4FyuWc3 agreement for a settlement 授产协议
Tk s;,C agreement for assignment 转让协议
{9TWPB /> agreement for sale 售卖协议；买卖协议
Ao HA+>&U agreement for sale and purchase 买卖协议
d7N;F a3yL agreement for the payment of interest 支付利息协议
Du3O mXMk agreement for the repayment of money 还款协议
'G6TS l agreement of reinsurance 再保险协议
[+$l/dag Agricultural Bank of China 中国农业银行
`NA[zH,w3 air passenger departure tax 飞机乘客离境税
Cpaeo0Oq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<'A>7M~h?* airport tax 机场税
C%d 4ItB > alcohol duty 酒精税
g+/%r91hZ alienation 让与；让渡；转让
!-
f>*| @ alimony 生活费；赡养费
t
K;E&: All Ordinaries Index [AOI] 所有普通股指数
7SzY0})<U all risks 全险；综合险
K#M
h All Sales Record for Stock Market 《股票市场成交报告》
M<JJQh5 Allied Capital Resources Limited 新联财务有限公司
p>v,b&06 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-Hzn7L allocation letter 拨款信件
m%V+px allocation of fund 分配款项；预留款项
ZCPK{Ru QE allocation of profit 利润分配；溢利分配
bHlG(1uf allocation warrant 拨款令
qG"|,bA
allotment 分配；配股
ulFU( % & allotment notice 股份配售通知；配股通知
o;Ijv\Em allotment of shares 股份分配
4W8rb'B!Ay allowable 可获宽免；免税的
|Hn[XRsf allowable business loss 可扣除的营业亏损
aKs!*uo0H allowable expenses 可扣税的支出
':# ?YQ}2 allowance 免税额；津贴；备抵；准备金
%sC,;^wla' allowance for debts 债项的免税额
bGRI^
[8#+ allowance for depreciation by wear and tear 耗损折旧免税额
\Ekez~k{` allowance for funeral expenses 殡殓费的免税额
.jMm-vox} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
43 rM?_72 allowance for repairs and outgoings 修葺及支出方面的免税额
"FQh^+ allowance to debtor 给债务人的津贴
@_YEK3l]l alteration of capital 资本更改
b{)('C$ alternate trustee 候补受托人
TI }H(XL( amalgamation 合并
.Pq8 C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qx
3.oU ambit of charges 征税范围；收费范围
k/l@P amended valuation 经修订的估值
sb4)@/Q7j American Commodities Exchange 美国商品交易所
%u }|4BXoh American Express Bank Limited 美国运通银行
(PGmA>BT American Stock Exchange 美国证券交易所
?>MD /l(l amortization 摊销
A( _AOoA' amount due from banks 存放银行同业的款项
B%6bk. amount due from banks abroad 存放海外银行同业的款项
L 5T )_iQ5 amount due from holding companies 控股公司欠款
Ary$,3X2 amount due from local banks 存放本港银行同业的款项
nR/; uTTz amount due to banks 银行同业的存款
,r5<v_ amount due to banks abroad 海外银行同业的存款
r0 G#BPgdR amount due to holding companies 控股公司存款
0 w \X amount due to local banks 本港银行同业的存款
DjOFfD\MF amount due to outport banks 外埠银行同业的存款
B0=:A amount for note issue 发行纸币的款额
2a.NWJS amount of bond 担保契据的款额
pALB[;9g amount of consideration 代价款额
u#p1W|\4 amount of contribution 供款数额
M)Rp+uQ amount of indebtedness 负债款额
hM\QqZFyp amount of principal of the loan 贷款本金额
~m!>e])P?X amount of rates chargeable 应征差饷数额
qq-&z 6;$ amount of share capital 股本额
g|<)J-`Q amount of sums assured 承保款额
p@i U}SUaE amount of variation 变动幅度
X2@mQ&n amount of vote 拨款数额
w GZ(bKyO amount payable 应付款额
=\4w" /Y amount receivable 应收款额
7 g ]]> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7~\Dzcfk"P analysis 分析
NOyL Za' ancillary risk 附属风险
zq!2);, annual account 周年帐目；周年帐目报表；年度决算；年结
$Fz/&;KX! annual accounting date 年结日期
([|5(Omd\ annual allowance 每年免税额；年积金；年度津贴；年津
VK`_ Qc#B annual balance 年度余额
W3UK[_qK annual disposable income 每年可动用收入
`m<="No annual estimates 周年预算
/p\Ymq annual fee 年费
=@pm-rI|- annual general meeting 周年大会
xHsH .f _{ annual growth rate 年增率；每年增长率
yE9JMi 0 annual long-term supplement 长期个案每年补助金
6(9Ta'ywZ annual pensionable emolument 可供计算退休金的年薪
1@)]+* F*z annual report 年报
{DN c7G Annual Report on the Consumer Price Index 《消费物价指数年报》
SNvK8 ,"g annual return 周年报表；周年申报表；每年报税表格
$pk3d+0B Annual Return Rules 《周年报表规则》
O#O~A | annual review of consumer prices 每年消费物价回顾
#a#~YSnG annual roll-forward basis 逐年延展方式
Aog 3d\1$ annual salary 年薪
0nx
<f>n annual statement 年度报表；年度决算表
TG?;o/ 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
:#TJ-l:# annuitant 年金受益人
pE `Q4: <A annuity 年金
6}iIK,Om annuity contract 年金合约
gp- wl u4 annuity on human life 人寿年金
*XH? |SV antecedent debt 先前的债项
sbK 0OA ante-dated cheque 倒填日期支票
ccD+o$7LT anticipated expenditure 预期开支
X z]}cRQ[ anticipated net profit 预期纯利
aS~k.^N anticipated revenue 预期收入
6 /4OFvL1 anti-inflation measure 反通货膨胀措施
3kR- WgVF, anti-inflationary stance 反通货膨胀立场
^ Jnp\o> apparent deficit 表面赤字
R2]?9\II apparent financial solvency 表面偿债能力
Jq6p5jr" apparent partner 表面合伙人
W[^XG\ application for personal assessment 个人入息课税申请书
Rp`}"x9 application of fund 资金应用
l^$ :R~gS application to release as liquidator and to destruct the books of accounts and documents
PNc200`v4_ 申请免除清盘人职务及毁灭帐簿与文件
d,<ctd appointed actuary 委任精算师
!LIWoa[ F. appointed auditor 委任核数师；委任审计师
t ?bq ~!X appointed trustee 委任的受托人
/SMp`Q88 appointer 委任人
Y2<#%@%4 apportioned pro rata 按比例分摊
ULU
]k# apportionment 分配；分摊
#S<>+,Lk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pbqa apportionment formula 分摊方程式
=1yUH9\,b apportionment of estate duty 遗产税的分摊
BOwkC;Q[ appraisal 估价；评估
)>\Ne ~% appreciable growth 可观增长
,?&hqM \ appreciable impact 显着影响
E}NX+ vYF appreciable increase 可观增长
CKh-+8j appreciation 增值；升值
-8 &f=J ) appreciation against other currencies 相对其他货币升值
$6y1';A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G Q8I |E appreciation tax 增值税
<R3 S{ ty appropriation 拨款；拨用；拨付
EXJ>Z appropriation account 拨款帐目
? 5B}ZMW Appropriation Bill 拨款法案
AO']Kmm appropriation-in-aid system 补助拨款办法
5 yA^ n6 approved assets 核准资产
qsJA|z&6 x approved basket stock 认可一篮子证券
&7@6Y {!/
approved budget 核准预算
f[|xp?ef approved charitable donation 认可慈善捐款
8: s3Q`O approved charitable institution 认可慈善机构
Z]SCIU @+ approved currency 核准货币；认可货币
Nm,v E7M approved estimates 核准预算
<[~x]- approved estimates of expenditure 核准开支预算
W;KHLHp- approved overseas insurer 核准海外保险人
$wN'mY approved overseas trust company 核准海外信托公司
:eIB K approved pooled investment fund 核准汇集投资基金
m k -"
U7; approved provident fund scheme 认可公积金计划
v0$6@K;M4G approved provision 核准拨款
i}wu+<Mk approved redeemable share 核准可赎回股份
hJd#Gc~*M approved regional stock 认可地区性证券
:nwcO3~` approved retirement scheme 认可退休金计划
G uDus2#+ approved subordinated loan 核准附属贷款
}1 _gemlf
arbitrage 套戥；套汇；套利
Wb4sfP_ arbitrageur 套戥者；套汇者
>Y2Rr9 arbitrary amount 临时款项
/AMtT%91 arrangement 措施；安排；协定
PKj A@+ arrears 欠款
iicrRGp3 arrears of pay 欠付薪酬
ie$=3nZJ} arrears of revenue 逾期未收税款；逾期未收的帐项
~!:F'}bj articles of association 组织章程；组织细则；组织章程细则
m2 _&rjGz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(b{
{B$O ascertainment of profit 确定利润
{.!:T+'Xi\ "Asia Clear" “亚洲结算系统”
mDM] RAub) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
" jeJV,% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-Q$$2QW! Asian Development Fund [ADF] 亚洲发展基金
8tdUnh%/ Asian dollar bond 亚洲美元债券
"%. #/!RG Asian dollar market 亚洲美元市场
3}h&/KN{ Asian dollar rate 亚洲美元利率
a#raUF7e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@#T?SNIL5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p O:
EJ asked price 沽盘；喊价；索价；卖方报价
x &9 I2" assessable income 应评税入息
<c\aZ9+V assessable loss 应评税亏损
B]Zsn`n assessable profit 应评税利润
,#c-"x Y assessable value 应评税值
^
1J;SO| assessed profit 估定利润
n:#ji|wM assessed value 经评估价值
Xp{gh@#dr assessment 评税；评定；估价；评税单
JGO>X|T
assessment number 评税编号；估价编号
$~:hv7% assessment of additional tax 补加税评税
4uu*&B assessment of performance 业绩评估；实绩评价
wPc,FH+y Assessor 评税主任
}XXE
hOO asset price bubbles 资产价格泡沫
k"sL. }$ asset-backed securities 具资产保证的证券
QY^ y(I49 assets accretion 资产增值
EI_J7J+ assets and liabilities 资产与负债
IsRsjhg8x assets betterment statement 资产递增表；资产改进表
@ym7hk. assets lending 实物放款；有抵押贷款
SA/0Z = assets of the company passing on the death 死者去世时转移的公司资产
w1KQ9H* assets pledged as security for liabilities 用作负债抵押的资产
r} , |kb assets portfolio 资产投资组合
&pmJ:WO,h assets price 资产价格
8wy"m=>=b} assets quality 资产质素
]7VK&YfN assets realization 资产变现
/S;?M\ assets refinancing arrangement 资产再集资安排
}Ns_RS$ assets securitization 资产证券化
>yWJk9h f assets situated outside Hong Kong 在香港以外地方的资产
9Q. j
< assets stripping 削减资产；拆卖资产
zc2,Mn2 assets value 资产值
yqBu7E$X assignee 承让人
Iy,)>V%iZV assignment 转让；转让书；转让契
D^TKv;%d assignment of interest 权益转让
b#y}V Y)? assignment of letters patent and trade mark 专利证书及商标转让
QWxQD'L' assignment of property 物业转让；物业转让书
N\Hd3Om assignment right 转让权
8bK}& *z< assignor 转让人
[]Fy[G.)H associate 有联系的人；有关连人士；相联者；合伙人；联系人
~z'0~3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t6"4+:c!> associate member 附属会员
8WyG49eic associated body corporate 相联法人团体
S`l CynGH associated company 相联公司；联属公司
9<YB &:< associated corporation 相联法团
)8k6GO8| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nut7b 公认会计师公会〔英国〕
,2cw9?< Association of Futures Exchange Brokers 香港期货经纪协会
+Rh'VZJs Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X<?;-HrS; association of underwriters 承保人组织
5$#<z1M.& assumption of control 接管
$"UAJ - assurance 担保；保险；转易；转易书
Bo0y"W[+ assurance of interest 权益的转易
s e1ipn _A at 19XX price 按一九ＸＸ年价格计算
_E "[ % at a discount 按赔价计算；按贴水价格计算；打折扣
?Z!KV= at a premium 按溢价计算；按升水价格计算
Q3KBG8 at call 通知付款；按通知
2
43DdIG$ at constant market price 按固定市价计算
S4(I YnwN at constant price 按固定价格计算
S_QDYnF)` at cost 按成本计算
t^[{8,N at current market price 按当时市价计算；按现时市价计算
L{Th>]X at current price 按当时价格计算；按现时价格计算
4Cfwz-Qo at factor cost 按要素成本计算；按生产要素成本计算
/;lk.-yU at money-of-the-day price 按付款当日价格计算
l9jcoVo . at or better 按指定或较佳价位〔买卖指令〕
D H.ljGb at par 按面值计算；平价
3dM6z OK at sight 见票即付
2MC\~" L< at the close 按收市盘
81n%2G at the opening 按开市盘
TcIUo!:z attestation 见证；见证条款
h43k
at-the-money option 平价期权
cK258mY attorney 受权人；受托代表人
dn5v|[ dJ attornment 新拥有人承认书
q{@Wn] !k attributable profit 可归属利润
q3[LnmH attributable share value 可归属股份价值
%z2nas$$ g Auckland Stock Exchange 奥克兰证券交易所
F+6ZD 5/ auction 拍卖
p!691LI auctioneer 拍卖商
O3_Mrn(R audit 审计；核数
! o f7]s Audit Commission 审计署
*[U:'o `67 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
nJ? C 4\#3 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}3Iua6qk audit review 帐目审查
vIRE vj#U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m=K XMX audited account 审计帐目；经审计的帐目
^w HMKC audited annual account 经审计的周年帐目
.SsIU\[) audited balance sheet 经审计的资产负债表
f^]AyU;F: auditor 核数师；核数主任；审计师
55I>v3 w auditor's certificate 核数师证明书；审计师证明书
lt*k(JD auditor's report 核数师报告；审计师报告
g Pf aiVY Aussie bond 澳元债券
I)x:NF6JO austerity budget 紧缩预算
:.~a[\C@V< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jTqba:q @ Australia All Ordinaries Index 澳洲所有普通股票指数
V.F 's(o Australian Dollar [AUD] 澳元
nFP2wvFM Australian Options Market 澳大利亚期权市场
~ U1i B Australian Securities Commission 澳洲证券事务监察委员会
SN+Bmdu p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V?"^Ff3m! Australian Stock Exchange 澳大利亚证券交易所
ZJ 4"QsF Austrian Schilling [ATS] 奥地利先令
A/QVotcU authentication 认证；鉴证
YO Y+z\Q authority to purchase 委托购买证；委购书
U %4g:s authorization 认可；核准；授权；授权书
-Z Z$
1E authorization by direction 指示授权
06`__ $@h authorization by instruction 指令授权
_ (jE](, authorization by warrant 令状授权
UqHO S{\Sz authorization of unit trust 单位信托的认可
j\vK`.z authorized agent 指定代理人
daorKW4 authorized capital 法定资本
=.%ZF]Oe+# authorized clerk 出市员
q5 A+%# authorized dealer 认可交易商
*HC8kD a%$ authorized financial institution 认可财务机构
Y1~SGg7(@ authorized fund 认可基金
=j{jyl C authorized fund house 获授权的基金公司；认可基金公司
H>r-|* n authorized institution 认可机构
WNx^Rg"
>' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ZChY:I$< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e!8_3BE authorized insurer 获授权保险人；获认可承保人
WY,t> 1c authorized investment 特准投资项目
@v'D9 ? authorized person 获授权人
I> xB. $A authorized representative 获授权代表
4"2/"D0 authorized share capital 法定股本
c,qCZ-.Sg automated quotation system 自动报价系统
0
mQ3P.9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
HB}gn2 .1& 自动交易系统〔香港期货交易所有限公司〕
$7r
wara automatic adjustment mechanism 自动调整机制
`SW
" RLS3 automatic adjustment system 自动调整系统
!$?@ ;}= Automatic Clearing House 自动票据交换所
KFhn}C3
i automatic exchange rates accumulation system 自动化汇率累集系统
Yfal sQ8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q!TbM" automatic teller machine [ATM] 自动柜员机
=4 D_-Q autopay 自动转帐
$P -m6 available assets 可用资产
IX(yajc[~M available fiscal reserve 现存财政储备
=,
0a3D6b available profit 可用利润
9e &#;6l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F:g{rm[ average 平均；平均数；海损
U,M,E@ average basic salary 平均基本薪金
NQJqS?^W&M average consumer expenditure 平均消费开支；一般消费开支
OT[m
g 4& average cost 平均成本
. g#=~{A average cost of land production 增辟土地平均成本
{ Y"r]:5i average daily turnover 平均每日成交额
Tc(R- Wi average daily wage rate 平均每日工资率
{XX Nl)% average expenditure pattern 平均开支模式
S=g-&lK average growth rate 平均增长率
O gS8.wX average net fixed assets 固定资产平均净值
i6CYD average of relatives 相对价格平均数
Ak1) average price 平均价格
]mj+*l5 average propensity to consume 平均消费倾向；一般消费倾向
55DzBV average propensity to save 平均储蓄倾向；一般储蓄倾向
Vr1|%*0Tv average rate 平均率
I3Lsj} 69 average revenue 平均收入；平均收益
"k|` xn average stock 平均库存；平均存货
qtN29[x average yearly rent 平均年租
UT~2}B9fc avoidance of double taxation 避免双重课税
E, fp=. avoidance of tax 避税
