A:
BXx0Z
%e.3 A share Ａ股；甲类股份
_${//`ia= abatement of tax 减税；减扣免税额
hnf7Q l} ABN AMRO Bank N.V. 荷兰银行
4x;vn8 yh above-the-line expenditure 线上项目支出；经常预算支出
9]E;en NQ above-the-line receipt 线上项目收入；经常预算收入
6~#$bp^- ABSA Asia Limited 南非联合亚洲有限公司
gqCDF H absolute change 绝对数值变更
czH`a=mjH absolute expenditure 实际开支
rQ+2 -|# absolute guideline figure 绝对准则数字
Nd] w I|> absolute interest 绝对权益
}/cMG /% absolute order of discharge 绝对破产解除令
~l SdWUk> absolute profit margin 绝对利润幅度
O wJZ?j& ) absolute value 实值；绝对值
miCW(mbO8 absolutely vested interest 绝对既得权益
)4@La& absorbed cost 已吸收成本；已分摊成本
;3 |Z}P absorption 吸收；分摊；合并
"B 9aJo absorption rate 吸收率；摊配率；分摊率
_pM~v>~*+ ACB Finance Limited 亚洲商业财务有限公司
3\~
RWoB0u acceptable form of reciprocity 合理的互惠条件
ud}B#{6 acceptable rate 适当利率；适当汇率
1_Ag:> #X acceptance agreement 承兑协议
Z6Kw'3 acceptance for honour 参加承兑
nS`DI92I acceptor 承兑人；接受人；受票人
N=h huKt] acceptor for honour 参加承兑人
n@
rphJb accident insurance 意外保险
KTzkJx Accident Insurance Association of Hong Kong 香港意外保险公会
|#x]FNg accident insurance scheme 意外保险计划
XX]) B%* accident year basis 意外年度基准
= ^L?Sgg accommodation 通融；贷款
(ZI11[e{ accommodation bill 通融票据；空头票据
4IEF{"c_8 accommodation party 汇票代发人
g*uo2-MN&e account balance 帐户余额；帐户结余
sh|@X\EZO account book 帐簿
C OC6H'F account collected in advance 预收款项
:kMEL* account current book 往来帐簿
Wdp?<U account of after-acquired property 事后取得的财产报告
2S`D7R#6s account of defaulter 拖欠帐目
W\W|v? r account payable 应付帐款
B)1.CHV%< account payee only [A/C payee only] 只可转帐；存入收款人帐户
ag~4m5n*~ account receivable 应收帐款
bF#1'W& account receivable report 应收帐款报表
IW1+^F9NEw account statement 结单；帐单；会计财务报表
?j DdF account title 帐户名称；会计科目
beN(7jo accountant's report 会计师报告
Q8^fgI | Accountant's Report Rules 会计师报告规则
5*h e accounting and auditing procedure 会计与审计程序；会计与核数程序
ecjjCt2S Accounting Arrangements 《会计安排》
9N ?BWv } accounting basis 会计基础
DQ a0S7I accounting by Official Receiver 破产管理署署长呈交的帐目
l'#P:eW Accounting Circular 《会计通告》
{8YNmxF# accounting class 会计类别
<l,Kg
'v accounting date 记帐日期；会计结算日期
"N|gU;~W accounting for money 款项核算
?cF-w!>o8 Accounting Officer 会计主任
nKP[U=ac accounting period 会计报告期；会计期
Ba]J3Yp,z accounting policy 会计政策；会计方针
uBPxMwohR accounting practice 会计惯例
a/(IvOy#6 accounting principle 会计准则
/%'>?8/ accounting record 会计记录
@&7|Laa accounting report 会计报告
zURob MpE# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6)QJms Accounting Society of China 中国会计学会
'W>Z r}: accounting statement 会计报表
p? q~.YY accounting system 会计制度；会计系统
T{VdlgL accounting transaction 会计事项；帐务交易
qit D{; accounting treatment 会计处理
2d`:lk%\ accounting year 会计年度
N=`xoF
accretion 增值；添加
AZi|85rN accrual 应计项目；应累算数目
>We:g Kxr accrual basis 应计制；权责发生制
mR OXwzL accrual basis accounting 应计制会计；权责发生制会计
_Coh11 accrue 应累算；应计
Wg3\hv 29 accrued benefit 应累算利益
~S='~ g) accrued charges 应计费用
ATdK)gG accrued cumulative preference share dividend 应累算的累积优先股股息
0A7 qO1%xw accrued expenses 应累算费用
0d%p<c accrued interest payable 应付利息；应计未付利息
tk"+PTGJT accrued interest receivable 应收利息；应计未收利息
4IW7^Pq`P accrued right 累算权益
:=I@<@82W accruing profit 应累算的利润
-X)KY_Xn@/ accumulated fiscal reserve 累积财政储备
XehpW}2\ accumulated profit 累积利润；滚存溢利
@7C?]/8# accumulated reserve 累积储备
o,#[Se*n accumulation of surplus income 累积收益盈余
FK8G BkQ! acquired assets 既得资产
b)5z'zQu acquisition 收购；购置；取得
RH=T u6i acquisition cost 购置成本
tc_D8Q_ acquisition expenses 购置费用
v@6TC 1M, acquisition of 100% interest 收购全部股权
%dyE F8) acquisition of control 取得控制权
~;pv &s5} acquisition of fixed assets 购置固定资产
?Cu1"bl acquisition of shell “买壳”
Hvm+T r2@ acquisition price 收购价
:n4X>YL) act of God 天灾
:4ndU:.L acting partner 执事合伙人
n$ri:~s active market 买卖活跃的市场；交投畅旺的市场；旺市
(($"XOU active partner 积极参与的合伙人
-]uN16\ F active trading 交投活跃
?&H1C4
actual circulation 实际流通
Mk*&CNo3 actual cost 实际成本
Zv`j+b actual expenditure 实际开支；实际支出
+&w=*IAKZ actual income 实际入息；实际收入；实际收益
jf_0IE actual market 现货市场
e2SU)Tr%b actual price 现货价；实际价格
J5J$qCJq actual profit 实际利润
}Z|uLXaz actual quotation 实盘；实际价位；实际报价
jmcb-=ts actual year basis 按实际年度计算
Or0eY#c actuals 实货
:OF:(,J actuarial investigation 精算调查
QTN
_Z#' actuarial principle 精算原则
g' xR$6t actuarial report 精算师报告
V
ifQ@ Actuarial Society of Hong Kong 香港精算学会
/<HEcB actuarial valuation 精算师估值
Y[ A`r0 actuary 精算师
1D,$Az~. ad referendum agreement 暂定协议；有待覆核的协定
A1zqm_X5)P ad valorem duty 从价税；按值征税
m]1= o7 ad valorem duty system 从价税制
S<hj6A ad valorem fee 从价费
rb/m;8v> ad valorem tariff 从价关税
]m#.MZe additional allowance 额外免税额
4)o_gm~6c4 additional amount for unexpired risk 未过期风险的额外款额
09f:%!^u additional assessable profit 补加应评税利润
Al^n&Aa+\ additional assessment 补加评税
7VF^&6 additional commitment 额外承担
yMQuM :d additional commitment vote 额外承担拨款
H?dmNwkPY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/ry# q% ? additional dependent parent allowance 供养父母额外免税额
6~
*w ~U additional provision 额外拨款
H$:Z`CQt< additional stamp duty 附加印花税
VtR?/+8X additional tax 补加税罚款；补加税款
5aF03+ko Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
KPGX/l adjudged bankrupt 被裁定破产
`Z3Qx~f x adjudicated bankrupt 裁定破产人
0 L3 4)W adjudication fee 裁定费；评定印花税额手续费；评估契据费
hrwQh2sm adjudication of bankruptcy 裁定破产；宣告破产
YU89m7cc' adjudication of insolvency 裁定无力偿还债务
ZWC-<QO"< adjusted actual 经调整的实数；调整后的实数
6,"fH{B d
adjusted current assets 经调整的流动资产；调整后的流动资产
}),tk?\ adjusted figure 经调整的数字；调整后的数额
AxaabS$\ adjusted liabilities 经调整的负债；调整后的负债
Pez 7HKW: adjusted loss 经调整的亏损；调整后的亏损
T K )K q 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
-%&_LE9ZtS adjusted profit 经调整的利润；调整后的利润
FtUO gL)| adjusted surplus 经调整的盈余额；调整后的盈余额
&S}i)Nu 6J adjusted value 经调整的价值；调整后的价值
TzX ivE@mm adjustment 调整；修订；理算〔保险〕
U&fOsx?" adjustment centre 调剂中心
U/ncD F%C adjustment lag 调整过程的时间差距；调整时差
}w \["r adjustment mechanism 调整机制
sOSol7n adjustment of loss 亏损调整
C0 43h?x adjustment process 调整过程；调整程序
` Nn^ adjustment range 调整幅度
kIAWI;H{ administered exchange rate 受管制汇率
r h*Pl]'3z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U9D4bn D administration expenses 行政费用
{emO&#=@CP administration fee 手续费；行政费
r( _9_%[ administration in bankruptcy 破产管理
Gy9+-7"V administration order 遗产管理令
uiO7sf6 administrator 管理人；遗产管理人
w_po5[]R administrator of the estate 遗产管理人
|kvom 4 T admission of debt 债项承认书
|bQX9|L admission of proof 接纳债权证明
"_qH+ =_R advance 放贷款项；垫付款项；预支款项；预付款项
wVvk{tS advance account 暂支帐目；预付款帐户
pV:c`1\` advance compensation 预付补偿金
v 535LwFW advance from shareholder 股东垫款
7qB}Hvh advance pending reimbursement 预支以待日后付还
}5H3DavW advanced economy 先进经济体系
h1.]Nl
C advancement 预付；预付财产
|x| #n advances warrant 垫款令
0`=#1u8
advancing 贷出
m*L*# ZBS adverse balance 逆差
* P_
3A:_ adverse exchange 逆汇
r5qp[Ss3F advertisement addressed to shareholders 在报章刊登的致股东通告
k
zhek > advice for collection 托收通知书
x+zz:^yHYf advice of drawing 提款通知书；汇票通知书
k+>- ?S, advice of payment 付款通知
] X,C9 Advisory Committee [Securities and Futures Commission]
[&n2 yt 谘询委员会〔证券及期货事务监察委员会〕
m~ %\f8w-x Advisory Committee on Diversification 经济多元化谘询委员会
@O}%sjC1 affidavit 誓章；遗产申报誓章
;z;O }<8s affidavit of no receipt 述明无收款的誓章
i,R<`K0 affiliate 联号；联营公司；附属公司
fX).A` affiliated company 附属公司；联号；联营公司
\ajy%$;$} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L]L-000D( affordability 负担能力
G#ov2 African Development Bank [AfDB] 非洲开发银行
Cf`s:A5<J after-acquired property 事后取得的财产
]/!#: after-hours dealing 市后交易
jX^uNmb after-tax profit 税后盈利；税后利润；税后溢利
^[ }^+ agency agreement 代理协议
UY*3b<F} agency expenses 代理机构的开支
k%V#{t. agency fee 代理费
*%L:soM'Ll Agency Law 《代理法》
`7qZ6Z3z@ agent 代理人；承销人
=[!&&,c= agent of company 公司代理人
\2#>@6Sqrl agent's fee 代理人费；经纪费
+Zu*9&Cx aggregate 总计；总数；总体数字
@Otom'O aggregate amount 总款额；总额
oD]tHuDa aggregate assets and liabilities 总体资产与负债
zhH-lMNj- aggregate at constant price 按固定价格计算的总体数字
1 u&}Lq( aggregate demand 总需求
w66iLQ\@ aggregate gross position 总持仓量
>3V{I'^^- aggregate limit 总限额
$:V'+s4o aggregate of salaries tax 合计薪俸税
h#9X0 u7j aggregate performance 总体表现；总体业绩
[z$th aggregate supply 总体供应
OD !b*Iy| aggregate surplus 总盈余
2xvT ijO0 aggregate total 整体总额
!|{T>yy aggregate value 总值；合计价值
q"OvuHBSOn aggregated basis 合计基准
[psW+3{bG aggregated net chargeable income 合计应课税入息实额
w-l:* EV8 aggregation 合并计算；合计；总和
R]e?<,"X aggregation of incomes of husband and wife 夫妇入息合并计算
c%_I|h<?iT aggregation of property 财产的总和
~"89NVk" agio 差价；贴水
$pK2H0c Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
g+oSbC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4S>A}rWz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{)]5o| Hx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GGcN aW' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6@?4z
Rkz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h.@5vhD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q?KWiFA}' agreement for a settlement 授产协议
L.XGD|m agreement for assignment 转让协议
x 5vvY agreement for sale 售卖协议；买卖协议
>%k:+ +b{ agreement for sale and purchase 买卖协议
p`lv$ @q' agreement for the payment of interest 支付利息协议
uh'{+E;= agreement for the repayment of money 还款协议
-@{5
u d agreement of reinsurance 再保险协议
!E<y:$eH: Agricultural Bank of China 中国农业银行
To1 .U)do air passenger departure tax 飞机乘客离境税
LIYj__4=| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r9<OB`)3+ airport tax 机场税
rf_(pp) alcohol duty 酒精税
fB+4mEG@ alienation 让与；让渡；转让
$8gj}0}eH alimony 生活费；赡养费
<&:OSd:% All Ordinaries Index [AOI] 所有普通股指数
v0)I rO all risks 全险；综合险
7 sv
3=/` All Sales Record for Stock Market 《股票市场成交报告》
-J8 &!S8 X Allied Capital Resources Limited 新联财务有限公司
5hwe ul>S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pEf1[ zq allocation letter 拨款信件
vZ[w r@) allocation of fund 分配款项；预留款项
- Te+ { allocation of profit 利润分配；溢利分配
SoX\S|}%6[ allocation warrant 拨款令
(27bNKr allotment 分配；配股
v7x %V%K allotment notice 股份配售通知；配股通知
ygoA/*s allotment of shares 股份分配
D+G?:m R allowable 可获宽免；免税的
$'# hCs allowable business loss 可扣除的营业亏损
f& P'Kxj_ allowable expenses 可扣税的支出
0Z9>%\km_ allowance 免税额；津贴；备抵；准备金
^]}+ s( allowance for debts 债项的免税额
*#p}>\Y{ allowance for depreciation by wear and tear 耗损折旧免税额
JgQ,,p_V? allowance for funeral expenses 殡殓费的免税额
4X tIMa28 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
EaaLN<i@0 allowance for repairs and outgoings 修葺及支出方面的免税额
g{wOq{7 V allowance to debtor 给债务人的津贴
|P!7T. alteration of capital 资本更改
P%w)*); alternate trustee 候补受托人
yClX!OL amalgamation 合并
-?L~\WJAL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A)"?GK{* ambit of charges 征税范围；收费范围
KwO;ICdJ amended valuation 经修订的估值
jd]Om
r! American Commodities Exchange 美国商品交易所
J?VMQTa/+ American Express Bank Limited 美国运通银行
/U\k<\1~m American Stock Exchange 美国证券交易所
s`Z |
A amortization 摊销
S"+X+Oxp7? amount due from banks 存放银行同业的款项
jroR 2* amount due from banks abroad 存放海外银行同业的款项
2wR?ON=Q amount due from holding companies 控股公司欠款
5=Cea amount due from local banks 存放本港银行同业的款项
r ]JV !'R amount due to banks 银行同业的存款
V0 70oZ amount due to banks abroad 海外银行同业的存款
BN??3F8C amount due to holding companies 控股公司存款
i+r h&, amount due to local banks 本港银行同业的存款
GH ] c amount due to outport banks 外埠银行同业的存款
[t #xX59 amount for note issue 发行纸币的款额
G`1!SEae amount of bond 担保契据的款额
66ULR&D8 amount of consideration 代价款额
M&au A
amount of contribution 供款数额
fCC^hB]' amount of indebtedness 负债款额
H,8HGL[l amount of principal of the loan 贷款本金额
X0a)6HZ{ amount of rates chargeable 应征差饷数额
8SH&b8k<< amount of share capital 股本额
?r
P'PUB amount of sums assured 承保款额
+d/V^ <# amount of variation 变动幅度
H!N` hEEj> amount of vote 拨款数额
ZSWKVTi amount payable 应付款额
'x/pV5[hQ amount receivable 应收款额
'Lm\ r+$F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W }^X;f analysis 分析
zsM3
[2E* ancillary risk 附属风险
t5t!-w\M$+ annual account 周年帐目；周年帐目报表；年度决算；年结
g~ubivl2 annual accounting date 年结日期
~) ut"4
annual allowance 每年免税额；年积金；年度津贴；年津
VINb9W}G[ annual balance 年度余额
8NP|>uaj annual disposable income 每年可动用收入
|.]sL0; 4Z annual estimates 周年预算
3i\<#{ annual fee 年费
mO#62e4C annual general meeting 周年大会
_#;UXAi annual growth rate 年增率；每年增长率
M/<>'%sj annual long-term supplement 长期个案每年补助金
r nNB!T annual pensionable emolument 可供计算退休金的年薪
4v[Zhf4JM annual report 年报
z[vHMJ
0 Annual Report on the Consumer Price Index 《消费物价指数年报》
@J~hi\&` annual return 周年报表；周年申报表；每年报税表格
LR`]C] Annual Return Rules 《周年报表规则》
MKiP3kt8 annual review of consumer prices 每年消费物价回顾
qXF#qS-28 annual roll-forward basis 逐年延展方式
M%{,?a0V annual salary 年薪
U+[ p>iP annual statement 年度报表；年度决算表
nC6 ;:uM 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
wlC7;u annuitant 年金受益人
3.0t 5F<B annuity 年金
pUV4oyGV
annuity contract 年金合约
Uw!N;QsC annuity on human life 人寿年金
rJz`v/ :|P antecedent debt 先前的债项
kH4xP3. i
ante-dated cheque 倒填日期支票
W=-:<3XL anticipated expenditure 预期开支
cmcR @zv anticipated net profit 预期纯利
,M?K3lG\g[ anticipated revenue 预期收入
G!<-9HA5 anti-inflation measure 反通货膨胀措施
Sm5 T/&z anti-inflationary stance 反通货膨胀立场
%p; 'l apparent deficit 表面赤字
`J
l/@bE= apparent financial solvency 表面偿债能力
AQ) DiH apparent partner 表面合伙人
Pl/}`H: R& application for personal assessment 个人入息课税申请书
q0sdL86 application of fund 资金应用
;r j|> application to release as liquidator and to destruct the books of accounts and documents
2=]Xe#5J=
申请免除清盘人职务及毁灭帐簿与文件
[H4)p ,R appointed actuary 委任精算师
_GW, 9s^A appointed auditor 委任核数师；委任审计师
tDWoQ&z2t_ appointed trustee 委任的受托人
P >>VBh? appointer 委任人
qT153dNA& apportioned pro rata 按比例分摊
? GT,Y5 apportionment 分配；分摊
b
f j]Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V'M# ."Of/ apportionment formula 分摊方程式
O yG# apportionment of estate duty 遗产税的分摊
*4 HogC appraisal 估价；评估
n.l7V<1 appreciable growth 可观增长
p u OAt appreciable impact 显着影响
a[ Y\5Ojm appreciable increase 可观增长
hI6Tp>b*~ appreciation 增值；升值
Z%4w{T +[ appreciation against other currencies 相对其他货币升值
BJ*8mKi h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1`q>*S]( appreciation tax 增值税
+3d.JQoKl appropriation 拨款；拨用；拨付
SoJ=[ 5W appropriation account 拨款帐目
(8In f_ 59 Appropriation Bill 拨款法案
EK 8r V appropriation-in-aid system 补助拨款办法
k1_" } B5 approved assets 核准资产
N+n v#] { approved basket stock 认可一篮子证券
ee M$c` Y< approved budget 核准预算
YiGSFg approved charitable donation 认可慈善捐款
c,L{Qv"n{ approved charitable institution 认可慈善机构
A7enC,Ey approved currency 核准货币；认可货币
^| r6>b approved estimates 核准预算
_C4N6YdU approved estimates of expenditure 核准开支预算
{lO>i&mx approved overseas insurer 核准海外保险人
ZNUSH xA approved overseas trust company 核准海外信托公司
Fi8#r)G. approved pooled investment fund 核准汇集投资基金
aGs\zCAP approved provident fund scheme 认可公积金计划
(dnaT-M3 approved provision 核准拨款
>c30k pGg approved redeemable share 核准可赎回股份
;!:@3c approved regional stock 认可地区性证券
q ]\GBRp approved retirement scheme 认可退休金计划
x%J.$o[<_ approved subordinated loan 核准附属贷款
[}Z!hq arbitrage 套戥；套汇；套利
jccSjGX@w arbitrageur 套戥者；套汇者
bNh~=[E arbitrary amount 临时款项
hi0-Sw arrangement 措施；安排；协定
V2oXg arrears 欠款
X aw&41K arrears of pay 欠付薪酬
:8LK}TY7 arrears of revenue 逾期未收税款；逾期未收的帐项
kE[H q-J=N articles of association 组织章程；组织细则；组织章程细则
A Ac*\K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XCyAt;neon ascertainment of profit 确定利润
f+V^q 4 "Asia Clear" “亚洲结算系统”
/oC@ :7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P
~rT uj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=u<jxV9 Asian Development Fund [ADF] 亚洲发展基金
q]rqFP0C Asian dollar bond 亚洲美元债券
e13' dCG Asian dollar market 亚洲美元市场
78h!D[6 Asian dollar rate 亚洲美元利率
AYHefAF<w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z/P^Bx]r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@3_."-d asked price 沽盘；喊价；索价；卖方报价
#q9cjEd_7 assessable income 应评税入息
.vov ,J!Y assessable loss 应评税亏损
,8&ND864v assessable profit 应评税利润
#!7b3 >} assessable value 应评税值
Aq,&p,m03 assessed profit 估定利润
fqm-?vy} assessed value 经评估价值
*5z "Xy3J assessment 评税；评定；估价；评税单
K06 x7W assessment number 评税编号；估价编号
A s+^6 assessment of additional tax 补加税评税
@p [ml m assessment of performance 业绩评估；实绩评价
X*<
!_3 Assessor 评税主任
tdOox87YK asset price bubbles 资产价格泡沫
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H\R" asset-backed securities 具资产保证的证券
?656P=b) assets accretion 资产增值
/D,<2>o assets and liabilities 资产与负债
Z" N}f
, assets betterment statement 资产递增表；资产改进表
Z@gEJ^"yA" assets lending 实物放款；有抵押贷款
(Y~gItej assets of the company passing on the death 死者去世时转移的公司资产
FB }8 assets pledged as security for liabilities 用作负债抵押的资产
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P7'Fz assets portfolio 资产投资组合
c +N \uG4 assets price 资产价格
!n`Y^ assets quality 资产质素
xY@< < assets realization 资产变现
[W Ud9fUL assets refinancing arrangement 资产再集资安排
V 7)<MY assets securitization 资产证券化
Q7pjF`wu assets situated outside Hong Kong 在香港以外地方的资产
d37|o3oC assets stripping 削减资产；拆卖资产
4Y yVh.x assets value 资产值
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n?$ZC~ assignee 承让人
I!u fw \[ assignment 转让；转让书；转让契
bF c
% assignment of interest 权益转让
fK10{>E1 assignment of letters patent and trade mark 专利证书及商标转让
O)D+u@RhH assignment of property 物业转让；物业转让书
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@'*F assignment right 转让权
H:4? sR3 assignor 转让人
gV;9lpZ 2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
H|s,; 1# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5 NN`tv associate member 附属会员
e D)@:K associated body corporate 相联法人团体
:$^cY >o associated company 相联公司；联属公司
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P\oLr9 associated corporation 相联法团
&w{:
qBa Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=q<t,U P8 公认会计师公会〔英国〕
^
Q Association of Futures Exchange Brokers 香港期货经纪协会
#sb@)Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6I-Qq?L[H association of underwriters 承保人组织
x.ucs b assumption of control 接管
w'&QNm> assurance 担保；保险；转易；转易书
Q+zy\T assurance of interest 权益的转易
VskdC?yIp at 19XX price 按一九ＸＸ年价格计算
~!#2s' at a discount 按赔价计算；按贴水价格计算；打折扣
<]'1Y DA at a premium 按溢价计算；按升水价格计算
u69fYoB' at call 通知付款；按通知
Wq"^ { at constant market price 按固定市价计算
jPmp=qg "q at constant price 按固定价格计算
0/fA>%& at cost 按成本计算
*x@.$=NF" at current market price 按当时市价计算；按现时市价计算
XpT+xv1` ; at current price 按当时价格计算；按现时价格计算
R @lA5w at factor cost 按要素成本计算；按生产要素成本计算
2T3 b6 at money-of-the-day price 按付款当日价格计算
;bYLQ at or better 按指定或较佳价位〔买卖指令〕
a=AP*adx8 at par 按面值计算；平价
`c' R42S A at sight 见票即付
Qt"i at the close 按收市盘
9k3RC}dEr at the opening 按开市盘
\PM5B"MDZ attestation 见证；见证条款
p&W{g $D> at-the-money option 平价期权
f!1 3Ob<8r attorney 受权人；受托代表人
P*3PDa@ attornment 新拥有人承认书
f;]C8/ W attributable profit 可归属利润
j)Y68fKK attributable share value 可归属股份价值
^wMZG'/ Auckland Stock Exchange 奥克兰证券交易所
8~:s$~&r auction 拍卖
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auctioneer 拍卖商
zTW)SX_O audit 审计；核数
wG ",Obja Audit Commission 审计署
f_;6uCCO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&m{vLw 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〕
?xYoCn}Z audit review 帐目审查
8w9?n3z=} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p(pL" audited account 审计帐目；经审计的帐目
3\H0Nkubts audited annual account 经审计的周年帐目
OHK]=DH:M audited balance sheet 经审计的资产负债表
R y"N_Fb auditor 核数师；核数主任；审计师
905Lk>rB auditor's certificate 核数师证明书；审计师证明书
>m4HCs > auditor's report 核数师报告；审计师报告
l]F)]>AE Aussie bond 澳元债券
C>Cb austerity budget 紧缩预算
%d2\ 4{{S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3$h yV{ Australia All Ordinaries Index 澳洲所有普通股票指数
3R`eddenF Australian Dollar [AUD] 澳元
-b'a-? Australian Options Market 澳大利亚期权市场
B;^YHWJ6i Australian Securities Commission 澳洲证券事务监察委员会
d/l>~%bR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/YD2F Australian Stock Exchange 澳大利亚证券交易所
#GIjU1- Austrian Schilling [ATS] 奥地利先令
C$7 dmGjZ authentication 认证；鉴证
(x/xqDpmBS authority to purchase 委托购买证；委购书
-(l/.yE{X authorization 认可；核准；授权；授权书
2M*84 oh8P authorization by direction 指示授权
7"s8G 7 authorization by instruction 指令授权
[Q:mLc authorization by warrant 令状授权
vl:V?-sY authorization of unit trust 单位信托的认可
k_](u91 authorized agent 指定代理人
Gp}}M Gk authorized capital 法定资本
z1m$8-4 authorized clerk 出市员
nx|b9W < authorized dealer 认可交易商
"XWO#,Ue authorized financial institution 认可财务机构
zz1]6B*eX authorized fund 认可基金
1D2Yued authorized fund house 获授权的基金公司；认可基金公司
T )"U q authorized institution 认可机构
eWU@ @$9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zi= gOm authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S%2q X"8 authorized insurer 获授权保险人；获认可承保人
Y<[jUe`O; authorized investment 特准投资项目
|$sMzPCxOk authorized person 获授权人
&*;E wfgZ authorized representative 获授权代表
nYts[f9e authorized share capital 法定股本
cB|Rj}40v automated quotation system 自动报价系统
:WAFBK/x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OuV
f<@a 自动交易系统〔香港期货交易所有限公司〕
5<mGG;F automatic adjustment mechanism 自动调整机制
sX|bp)Nw automatic adjustment system 自动调整系统
8mv}-; Automatic Clearing House 自动票据交换所
*." a>?D~ automatic exchange rates accumulation system 自动化汇率累集系统
Erq% Ck( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*;Gn od< automatic teller machine [ATM] 自动柜员机
d <Rv~F@
autopay 自动转帐
GOj<>h}r available assets 可用资产
Y ZQF*fj available fiscal reserve 现存财政储备
]hjA,p@Q available profit 可用利润
RinaGeim Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q
!N b-O{ average 平均；平均数；海损
GcCMCR3 average basic salary 平均基本薪金
Wv-nRDNG average consumer expenditure 平均消费开支；一般消费开支
}e4#Mx average cost 平均成本
DY? ;Z98P? average cost of land production 增辟土地平均成本
Q4 QF_um average daily turnover 平均每日成交额
YLFM3 IaP average daily wage rate 平均每日工资率
[FN4 _ average expenditure pattern 平均开支模式
))eQZ3ap9 average growth rate 平均增长率
:JfT&YYi" average net fixed assets 固定资产平均净值
Nk@a g) average of relatives 相对价格平均数
N9X`81)t average price 平均价格
|!\5nix3A> average propensity to consume 平均消费倾向；一般消费倾向
m1,yf*U average propensity to save 平均储蓄倾向；一般储蓄倾向
T;Zv^:]0 average rate 平均率
)&wJ _ (z average revenue 平均收入；平均收益
*?s"~ XVs average stock 平均库存；平均存货
0 )nY- f0 average yearly rent 平均年租
1^^9'/ avoidance of double taxation 避免双重课税
#S* cFnd avoidance of tax 避税
