A:
$>|?k$(x A share Ａ股；甲类股份
8KZ$ F>T]> abatement of tax 减税；减扣免税额
qih 6me8 C ABN AMRO Bank N.V. 荷兰银行
.$UTH@;7 above-the-line expenditure 线上项目支出；经常预算支出
4YBf ~Pp above-the-line receipt 线上项目收入；经常预算收入
~.FnpMDY ABSA Asia Limited 南非联合亚洲有限公司
j_(?=7Y3g absolute change 绝对数值变更
S'|lU@P Cl absolute expenditure 实际开支
:82?'aR absolute guideline figure 绝对准则数字
\3L$I-]m absolute interest 绝对权益
N:twq&[Y absolute order of discharge 绝对破产解除令
oO8]lHS?@ absolute profit margin 绝对利润幅度
Z0{f absolute value 实值；绝对值
oy`3r5g absolutely vested interest 绝对既得权益
{a[&#Uv absorbed cost 已吸收成本；已分摊成本
l<s :%%CX absorption 吸收；分摊；合并
" S ?Km absorption rate 吸收率；摊配率；分摊率
>J9IRAm}sc ACB Finance Limited 亚洲商业财务有限公司
JXlTN[O acceptable form of reciprocity 合理的互惠条件
gZ1N&/9; acceptable rate 适当利率；适当汇率
%bEGv:88s acceptance agreement 承兑协议
i_|h{JK) acceptance for honour 参加承兑
*m iONc acceptor 承兑人；接受人；受票人
=z+-l5Gu" acceptor for honour 参加承兑人
J N-D/s accident insurance 意外保险
N&x@_t"" Accident Insurance Association of Hong Kong 香港意外保险公会
5
Xk~,%-C accident insurance scheme 意外保险计划
>\Z lZ accident year basis 意外年度基准
mf+K{y,L accommodation 通融；贷款
`CPZPp,l6` accommodation bill 通融票据；空头票据
:fl*w""V@ accommodation party 汇票代发人
b b*c+XN0 account balance 帐户余额；帐户结余
hT \p)w account book 帐簿
P>.Y)$`r account collected in advance 预收款项
t>XZ 3 account current book 往来帐簿
fF\*v account of after-acquired property 事后取得的财产报告
)J{.Cx<E account of defaulter 拖欠帐目
GU2]/\W*a account payable 应付帐款
o-L|" 3 P account payee only [A/C payee only] 只可转帐；存入收款人帐户
^ b=5 6~[ account receivable 应收帐款
E PQ&?[6 account receivable report 应收帐款报表
Dm&lSWW`/ account statement 结单；帐单；会计财务报表
e6Wl7&@6 account title 帐户名称；会计科目
f S(^["*G accountant's report 会计师报告
2=i+L z^ Accountant's Report Rules 会计师报告规则
jn0 t-": accounting and auditing procedure 会计与审计程序；会计与核数程序
|G[{{qZM5 Accounting Arrangements 《会计安排》
<{3q{VW* accounting basis 会计基础
7Ntjx(b$"h accounting by Official Receiver 破产管理署署长呈交的帐目
s$K@X ` Accounting Circular 《会计通告》
FEge+`{, accounting class 会计类别
'SsPx&)l accounting date 记帐日期；会计结算日期
~v O'p accounting for money 款项核算
ZJ;wRd@ Accounting Officer 会计主任
mvUVy1-c accounting period 会计报告期；会计期
@ hE7r-}] accounting policy 会计政策；会计方针
kxcgOjrmI accounting practice 会计惯例
%Y#[% ~|( accounting principle 会计准则
x& mz- accounting record 会计记录
&f
(sfM_n accounting report 会计报告
x0}<n99qE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|:!E HFr Accounting Society of China 中国会计学会
iuv tj]/ accounting statement 会计报表
WiPM <' accounting system 会计制度；会计系统
}Z~pfm_S accounting transaction 会计事项；帐务交易
!~6'@UYo accounting treatment 会计处理
z:0-aDe M accounting year 会计年度
CUAg{] accretion 增值；添加
DW'0j$; accrual 应计项目；应累算数目
|;x fe"] accrual basis 应计制；权责发生制
(:t Tx>V# accrual basis accounting 应计制会计；权责发生制会计
I^rZgp<'i accrue 应累算；应计
6)tB{:h&~0 accrued benefit 应累算利益
YzforM^F accrued charges 应计费用
(ouRf;\6$8 accrued cumulative preference share dividend 应累算的累积优先股股息
wz*)L
(pP accrued expenses 应累算费用
|H3?ox* accrued interest payable 应付利息；应计未付利息
+z~ !#j4Q accrued interest receivable 应收利息；应计未收利息
X3&SL~&>g accrued right 累算权益
fRc a"v V accruing profit 应累算的利润
[wXw Kr accumulated fiscal reserve 累积财政储备
/6Jy'"+'0 accumulated profit 累积利润；滚存溢利
3G:NZ) p accumulated reserve 累积储备
d()zW7}W accumulation of surplus income 累积收益盈余
=R"Eb1 acquired assets 既得资产
S)Ub/`f{s acquisition 收购；购置；取得
)'/nS$\E: acquisition cost 购置成本
j\jL[hG_ acquisition expenses 购置费用
s[vPH8qb acquisition of 100% interest 收购全部股权
vTe$7 7n acquisition of control 取得控制权
>*<6 zQf acquisition of fixed assets 购置固定资产
+73=2.C0 acquisition of shell “买壳”
i9f7=-[ U_ acquisition price 收购价
`\W cF7 act of God 天灾
ai<MsQQ:= acting partner 执事合伙人
(50 [,:# active market 买卖活跃的市场；交投畅旺的市场；旺市
/e j/&x15 active partner 积极参与的合伙人
URmAI8fq*M active trading 交投活跃
ILu0J`;} actual circulation 实际流通
@8 oDy$j actual cost 实际成本
{GG~E54&B actual expenditure 实际开支；实际支出
L*SSv
wSL actual income 实际入息；实际收入；实际收益
vUodp #s actual market 现货市场
O9Jx%tolF% actual price 现货价；实际价格
~% 8Q75tn. actual profit 实际利润
_k"&EW{ Ii actual quotation 实盘；实际价位；实际报价
qCxD{-9x{ actual year basis 按实际年度计算
a
V+o\fId actuals 实货
2f}K #i8 actuarial investigation 精算调查
)Yy#`t actuarial principle 精算原则
5;sQ@ actuarial report 精算师报告
Jm*M7g j Actuarial Society of Hong Kong 香港精算学会
/w }B07. actuarial valuation 精算师估值
_taHf %\4 actuary 精算师
O[5_ 9W
4 ad referendum agreement 暂定协议；有待覆核的协定
y . ivz ad valorem duty 从价税；按值征税
&?5{z\;1" ad valorem duty system 从价税制
uZ=UBir ad valorem fee 从价费
g~$GE}, , ad valorem tariff 从价关税
U||w6:W5 additional allowance 额外免税额
7am/X. additional amount for unexpired risk 未过期风险的额外款额
6|"!sW`%N additional assessable profit 补加应评税利润
J 4*:.8Ki additional assessment 补加评税
J6^Ct additional commitment 额外承担
JPoK\- 9NT additional commitment vote 额外承担拨款
I ]WeZ,E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i?i7T` additional dependent parent allowance 供养父母额外免税额
iz%A0Z+`bg additional provision 额外拨款
Vm,f 3 ~ additional stamp duty 附加印花税
3Q! J9t5dc additional tax 补加税罚款；补加税款
w $U/;C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fEv<W
adjudged bankrupt 被裁定破产
+ia(%[ adjudicated bankrupt 裁定破产人
6yl;o_6: adjudication fee 裁定费；评定印花税额手续费；评估契据费
)68fm\t( adjudication of bankruptcy 裁定破产；宣告破产
ou,=MpXx* adjudication of insolvency 裁定无力偿还债务
8y 4D9_{ adjusted actual 经调整的实数；调整后的实数
#pm-nU%|_j adjusted current assets 经调整的流动资产；调整后的流动资产
*?R\[59 adjusted figure 经调整的数字；调整后的数额
!=h|&Vta adjusted liabilities 经调整的负债；调整后的负债
ma]F%E+$ adjusted loss 经调整的亏损；调整后的亏损
057G;u/ 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
8 .;';[ adjusted profit 经调整的利润；调整后的利润
P9tQS"Rs adjusted surplus 经调整的盈余额；调整后的盈余额
/qz "I-a adjusted value 经调整的价值；调整后的价值
'Kso@St`o adjustment 调整；修订；理算〔保险〕
E23 Yk?" adjustment centre 调剂中心
4 W//Oc@e adjustment lag 调整过程的时间差距；调整时差
XnI
;7J adjustment mechanism 调整机制
wMPw/a; adjustment of loss 亏损调整
X\$W'^ np adjustment process 调整过程；调整程序
;KZtW adjustment range 调整幅度
BHJ'[{U*w administered exchange rate 受管制汇率
sY;gh `4h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l
SVW}t administration expenses 行政费用
@BHS5^| administration fee 手续费；行政费
1u S>{M administration in bankruptcy 破产管理
sG1]A:_<C administration order 遗产管理令
(HrkUkw administrator 管理人；遗产管理人
f;tyoN0wHx administrator of the estate 遗产管理人
mTuB* admission of debt 债项承认书
E][{RTs admission of proof 接纳债权证明
: ! iPn% advance 放贷款项；垫付款项；预支款项；预付款项
>& TnTv?I advance account 暂支帐目；预付款帐户
<K=B(-~ advance compensation 预付补偿金
/@nRL advance from shareholder 股东垫款
3!oQmG_T advance pending reimbursement 预支以待日后付还
g<T`F advanced economy 先进经济体系
4{pemqS* advancement 预付；预付财产
<% 3SI. advances warrant 垫款令
q
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UUuyF advancing 贷出
wq_oh*"
adverse balance 逆差
Y1E>T-Ma adverse exchange 逆汇
%d[xr h advertisement addressed to shareholders 在报章刊登的致股东通告
rX>y>{w~ advice for collection 托收通知书
ZV q advice of drawing 提款通知书；汇票通知书
<
8 Y<w|Hh advice of payment 付款通知
n-b<vEZw# Advisory Committee [Securities and Futures Commission]
P7k$^n 谘询委员会〔证券及期货事务监察委员会〕
k@";i4}A Advisory Committee on Diversification 经济多元化谘询委员会
gy,TT<1 ) affidavit 誓章；遗产申报誓章
Ualq>J5-m- affidavit of no receipt 述明无收款的誓章
_hyxKrm'
6 affiliate 联号；联营公司；附属公司
aEqI51I affiliated company 附属公司；联号；联营公司
n40MP5R xY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k]/6 /s\ affordability 负担能力
SX=0f^ African Development Bank [AfDB] 非洲开发银行
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x/L after-acquired property 事后取得的财产
!E:Vn *k; after-hours dealing 市后交易
%Rsf6 rJ after-tax profit 税后盈利；税后利润；税后溢利
=Wy`X0h agency agreement 代理协议
!
7*_Z= agency expenses 代理机构的开支
J_[[BJ&}x agency fee 代理费
]z q_gV8k Agency Law 《代理法》
Nj-rZ%& agent 代理人；承销人
c.{&~ agent of company 公司代理人
Nb!6YY=Ez- agent's fee 代理人费；经纪费
;7n*PBUJJ aggregate 总计；总数；总体数字
ocuVD C aggregate amount 总款额；总额
UrcN? aggregate assets and liabilities 总体资产与负债
PUZXmnB aggregate at constant price 按固定价格计算的总体数字
v{{2<,l aggregate demand 总需求
hYUV9k: aggregate gross position 总持仓量
~B*\k^t` aggregate limit 总限额
vwH7/+ aggregate of salaries tax 合计薪俸税
.q9|XDqQc aggregate performance 总体表现；总体业绩
oJJ k aggregate supply 总体供应
2SPFjpG8n aggregate surplus 总盈余
=O'%)Y& aggregate total 整体总额
]|L a MMD aggregate value 总值；合计价值
i`nw"8 aggregated basis 合计基准
ryp$|?ckJ aggregated net chargeable income 合计应课税入息实额
#Xw[i aggregation 合并计算；合计；总和
. nF aggregation of incomes of husband and wife 夫妇入息合并计算
k q.h\[ aggregation of property 财产的总和
vgW1hWmHJ agio 差价；贴水
Cz);mOb%M% 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》
O-lh\9{'R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OZ14 -}Lr5 《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》
U>- #(' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|Sv #f2` 《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》
2[&-y[1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$~@096`QL< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
PW//8lsR agreement for a settlement 授产协议
>Wit"p agreement for assignment 转让协议
Qp{-!* agreement for sale 售卖协议；买卖协议
6ym)F!t8l agreement for sale and purchase 买卖协议
|wb(rua agreement for the payment of interest 支付利息协议
hG;=ci3EE agreement for the repayment of money 还款协议
y'O{8 Q8T agreement of reinsurance 再保险协议
8U:dgXz Agricultural Bank of China 中国农业银行
t{s*3k/ air passenger departure tax 飞机乘客离境税
UG 'U
D" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/N{@g.edL airport tax 机场税
<IDzv' alcohol duty 酒精税
0:+ uw`
% alienation 让与；让渡；转让
HWfX>Vf>}k alimony 生活费；赡养费
=egi? Ne All Ordinaries Index [AOI] 所有普通股指数
u&_U
CJCf all risks 全险；综合险
@OY -(cW All Sales Record for Stock Market 《股票市场成交报告》
0\ w[_H Allied Capital Resources Limited 新联财务有限公司
10 H! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k Q(y^t W allocation letter 拨款信件
)$4 DH:WN allocation of fund 分配款项；预留款项
EEZ 2Gu6c allocation of profit 利润分配；溢利分配
w:zC/5x` allocation warrant 拨款令
6Oba}`)q 9 allotment 分配；配股
h}&Il DG allotment notice 股份配售通知；配股通知
`h3}"js allotment of shares 股份分配
9Zsb1 M!n> allowable 可获宽免；免税的
8si^HEQ8 allowable business loss 可扣除的营业亏损
,wo" (E!4e allowable expenses 可扣税的支出
r PpAg allowance 免税额；津贴；备抵；准备金
d@f2Vxe7 allowance for debts 债项的免税额
;OJ0}\*iP8 allowance for depreciation by wear and tear 耗损折旧免税额
s wq!S p allowance for funeral expenses 殡殓费的免税额
JsEEAM:w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b e%*0lr allowance for repairs and outgoings 修葺及支出方面的免税额
VX[!Vh allowance to debtor 给债务人的津贴
SfL`J Ni) alteration of capital 资本更改
6MNA.{Jdd alternate trustee 候补受托人
l4reG:uYG amalgamation 合并
3(*s|V" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X3O$Sd(D ambit of charges 征税范围；收费范围
-?1J+}? amended valuation 经修订的估值
iPO
S American Commodities Exchange 美国商品交易所
y+af UJT American Express Bank Limited 美国运通银行
H ll}8d6[ American Stock Exchange 美国证券交易所
Ht^2)~e~: amortization 摊销
P y]ci`27 amount due from banks 存放银行同业的款项
c !^}!32j) amount due from banks abroad 存放海外银行同业的款项
\o)4m[oF amount due from holding companies 控股公司欠款
mM{v>Em2K# amount due from local banks 存放本港银行同业的款项
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!XB
amount due to banks 银行同业的存款
;O|63 amount due to banks abroad 海外银行同业的存款
2B dr#qr amount due to holding companies 控股公司存款
`2+e\%f/0 amount due to local banks 本港银行同业的存款
| 6^ K amount due to outport banks 外埠银行同业的存款
Z?' |9FM amount for note issue 发行纸币的款额
ea>\.D-S amount of bond 担保契据的款额
1W <_5 j_ amount of consideration 代价款额
T@Z{KV"S amount of contribution 供款数额
#de^~ amount of indebtedness 负债款额
0w. _}C z amount of principal of the loan 贷款本金额
{~I_rlo n amount of rates chargeable 应征差饷数额
+ qqN amount of share capital 股本额
VVl-cU amount of sums assured 承保款额
dKpa5f7 amount of variation 变动幅度
' t.F.t amount of vote 拨款数额
a\_,_psK amount payable 应付款额
Vdk+1AX amount receivable 应收款额
3F !+c 8e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n`Iy7X analysis 分析
3*2pacHpE ancillary risk 附属风险
E}&jtMRUt annual account 周年帐目；周年帐目报表；年度决算；年结
MXV4bgltT annual accounting date 年结日期
3~xOO*`o annual allowance 每年免税额；年积金；年度津贴；年津
=W*`HV-w annual balance 年度余额
D~&e.y/gHN annual disposable income 每年可动用收入
&~f_1< annual estimates 周年预算
bR,Iq}p annual fee 年费
53 05N! annual general meeting 周年大会
C
P{h+yCj annual growth rate 年增率；每年增长率
YH9] T, annual long-term supplement 长期个案每年补助金
}8#Czo jt annual pensionable emolument 可供计算退休金的年薪
w/6@R 4)p annual report 年报
hAyPaS # Annual Report on the Consumer Price Index 《消费物价指数年报》
{U-EBXV annual return 周年报表；周年申报表；每年报税表格
Mu%,@?zM^/ Annual Return Rules 《周年报表规则》
Fsj[J E annual review of consumer prices 每年消费物价回顾
*G41%uz annual roll-forward basis 逐年延展方式
,`@|C
Z-4A annual salary 年薪
mP[u [ | ] annual statement 年度报表；年度决算表
0|;=mYa4M 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
rNyK*Wjt annuitant 年金受益人
MV \zwH annuity 年金
TL gVu Y annuity contract 年金合约
cpnw x1q@ annuity on human life 人寿年金
,m ]q+7E antecedent debt 先前的债项
6|}mTG^ ante-dated cheque 倒填日期支票
#?6RoFgMe anticipated expenditure 预期开支
]!:Y]VYN)\ anticipated net profit 预期纯利
rt E,SN anticipated revenue 预期收入
x)L@x Q anti-inflation measure 反通货膨胀措施
IyP].g1"U anti-inflationary stance 反通货膨胀立场
>K%x44| apparent deficit 表面赤字
=T$- #bA) apparent financial solvency 表面偿债能力
]#n4A|& H apparent partner 表面合伙人
1_lL?S3,a@ application for personal assessment 个人入息课税申请书
w,9F riW application of fund 资金应用
3v U (4}@ application to release as liquidator and to destruct the books of accounts and documents
\]%U?`A 申请免除清盘人职务及毁灭帐簿与文件
Y&:i^k appointed actuary 委任精算师
5K {h)* *5 appointed auditor 委任核数师；委任审计师
oD\+ 5 [x appointed trustee 委任的受托人
>O~5s.1u appointer 委任人
qr6jn14.c apportioned pro rata 按比例分摊
*/E{s? apportionment 分配；分摊
fif<[Ax Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_y UFe& apportionment formula 分摊方程式
[=+ / apportionment of estate duty 遗产税的分摊
^&HYnwk appraisal 估价；评估
e,8-P-h~T appreciable growth 可观增长
cC.DBYV+- appreciable impact 显着影响
R 0}% appreciable increase 可观增长
sX u+F2O appreciation 增值；升值
I&Y(]S,cU appreciation against other currencies 相对其他货币升值
aa/9o ] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,qB081hPG appreciation tax 增值税
8F1!9W 7 appropriation 拨款；拨用；拨付
e_TDO appropriation account 拨款帐目
}}_l@5 Appropriation Bill 拨款法案
&) -?=M appropriation-in-aid system 补助拨款办法
H
#_ Z6J approved assets 核准资产
7l3q~ dQ approved basket stock 认可一篮子证券
]U%Tm>s. approved budget 核准预算
A4' aB0^ approved charitable donation 认可慈善捐款
@jKB!z 9{ approved charitable institution 认可慈善机构
(.o'1 ' approved currency 核准货币；认可货币
W( YJz#]6_ approved estimates 核准预算
"#jKk6{I0 approved estimates of expenditure 核准开支预算
N=9lA0y+ approved overseas insurer 核准海外保险人
Cq~Ir*" approved overseas trust company 核准海外信托公司
=P{RHhWy; approved pooled investment fund 核准汇集投资基金
's< }@-] approved provident fund scheme 认可公积金计划
e{&gF1" [ approved provision 核准拨款
3yN1cd"#? approved redeemable share 核准可赎回股份
r$5!KO approved regional stock 认可地区性证券
51x,[y+Xe approved retirement scheme 认可退休金计划
x{$NstGB approved subordinated loan 核准附属贷款
if>] )g2lr arbitrage 套戥；套汇；套利
RMK
U5A7 arbitrageur 套戥者；套汇者
X;h~s:LM
arbitrary amount 临时款项
y1X.Mvc arrangement 措施；安排；协定
4a-wGx #h arrears 欠款
qv6]YPP arrears of pay 欠付薪酬
^iNR(cwgX arrears of revenue 逾期未收税款；逾期未收的帐项
uk,f}Xc articles of association 组织章程；组织细则；组织章程细则
tPs U7bFk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
odDt.gQXU ascertainment of profit 确定利润
DxHeZQ"LL "Asia Clear" “亚洲结算系统”
7f>n`nq? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
rtm28|0H' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4hIC&W~f Asian Development Fund [ADF] 亚洲发展基金
\m&:J >^ Asian dollar bond 亚洲美元债券
r DuG[" Asian dollar market 亚洲美元市场
k"J?-1L Asian dollar rate 亚洲美元利率
zVu}7v() Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V 6F,X`7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x% 1Rp[ asked price 沽盘；喊价；索价；卖方报价
_qV_(TpS+ assessable income 应评税入息
V QI7lJV" assessable loss 应评税亏损
;G$FLL1 assessable profit 应评税利润
yr w!b\ assessable value 应评税值
fJuJ#MX{: assessed profit 估定利润
J Ffx9%Fq assessed value 经评估价值
lxZXz JkqZ assessment 评税；评定；估价；评税单
d Im m}, assessment number 评税编号；估价编号
#7 {a~-S assessment of additional tax 补加税评税
w]_a0{Uh assessment of performance 业绩评估；实绩评价
JS9q'd Assessor 评税主任
zw? 6E8$h asset price bubbles 资产价格泡沫
C$8=HM3 asset-backed securities 具资产保证的证券
e
6*=S i}V assets accretion 资产增值
*3|K bCX assets and liabilities 资产与负债
NQmDm!-4 assets betterment statement 资产递增表；资产改进表
zx27aZ [ assets lending 实物放款；有抵押贷款
3?: }lY<, assets of the company passing on the death 死者去世时转移的公司资产
Eq
t61O$x assets pledged as security for liabilities 用作负债抵押的资产
dSbV{*B;> assets portfolio 资产投资组合
M5]w U assets price 资产价格
# /T)9 =m assets quality 资产质素
<3HJkcYGz assets realization 资产变现
u|e2T@t= assets refinancing arrangement 资产再集资安排
Oaui@q
assets securitization 资产证券化
y}A-o_u@cD assets situated outside Hong Kong 在香港以外地方的资产
Liofv4![ assets stripping 削减资产；拆卖资产
945psG@| assets value 资产值
qp Z ". assignee 承让人
5gGr|d|( assignment 转让；转让书；转让契
sMZ \6 assignment of interest 权益转让
&PbH!]yd assignment of letters patent and trade mark 专利证书及商标转让
< javZJ assignment of property 物业转让；物业转让书
Y3?kj@T`i assignment right 转让权
/=%4gWtr assignor 转让人
nP.d5% E associate 有联系的人；有关连人士；相联者；合伙人；联系人
3hkA`YSYt Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,M9'S;&^ associate member 附属会员
I/'>Bn+ associated body corporate 相联法人团体
. @.CQB=E associated company 相联公司；联属公司
0/c4%+
Ln associated corporation 相联法团
-
0zo>[c/p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$/Mk.(3'P 公认会计师公会〔英国〕
~34$D],D Association of Futures Exchange Brokers 香港期货经纪协会
QeGU]WU{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1z)+P1nH] association of underwriters 承保人组织
6(. &y; assumption of control 接管
-szvO_UP assurance 担保；保险；转易；转易书
=3FXU{"Qi4 assurance of interest 权益的转易
\-^3Pe, at 19XX price 按一九ＸＸ年价格计算
OA+W$ at a discount 按赔价计算；按贴水价格计算；打折扣
d/e9LK at a premium 按溢价计算；按升水价格计算
7{6wN c at call 通知付款；按通知
5QlJX at constant market price 按固定市价计算
grZN.zTO at constant price 按固定价格计算
yt?# T # at cost 按成本计算
X]N8 'Yt at current market price 按当时市价计算；按现时市价计算
h <?Vzl at current price 按当时价格计算；按现时价格计算
kHJjdgV at factor cost 按要素成本计算；按生产要素成本计算
GE>&fG at money-of-the-day price 按付款当日价格计算
;I9D> shkc at or better 按指定或较佳价位〔买卖指令〕
_$r+*nGDz at par 按面值计算；平价
d< y
B ~Y at sight 见票即付
fSj ^/> at the close 按收市盘
f.!cR3XgV at the opening 按开市盘
74Lq!e3hMF attestation 见证；见证条款
B| !Re4`0 at-the-money option 平价期权
d6u L;eR attorney 受权人；受托代表人
)9}z^+TH attornment 新拥有人承认书
}RXm=ArN attributable profit 可归属利润
wDn5|F}i& attributable share value 可归属股份价值
"F=O Auckland Stock Exchange 奥克兰证券交易所
_]B' C
auction 拍卖
5'X.Z: auctioneer 拍卖商
ZW2U9 audit 审计；核数
ur; 8uv2o Audit Commission 审计署
&Oe,$%{hBh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1&U U6| X 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〕
AtSE KpKc audit review 帐目审查
^s^X n QhE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nfc&.(6x< audited account 审计帐目；经审计的帐目
5WEF ^ 1 audited annual account 经审计的周年帐目
HH^eEh4g audited balance sheet 经审计的资产负债表
xand%XNv auditor 核数师；核数主任；审计师
^;L;/I[- auditor's certificate 核数师证明书；审计师证明书
\MnlRBUM, auditor's report 核数师报告；审计师报告
^27r-0|l^ Aussie bond 澳元债券
^hU7QxW austerity budget 紧缩预算
h W(Mf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m!g
f! Australia All Ordinaries Index 澳洲所有普通股票指数
lOql(ZH`w Australian Dollar [AUD] 澳元
Y6+nfh_ Australian Options Market 澳大利亚期权市场
hS<+=3
<M Australian Securities Commission 澳洲证券事务监察委员会
8xLvpgcZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
leiP/D6s Australian Stock Exchange 澳大利亚证券交易所
< }G7#xg Austrian Schilling [ATS] 奥地利先令
`w2hJP authentication 认证；鉴证
90;[5c
authority to purchase 委托购买证；委购书
}.x?$C+\" authorization 认可；核准；授权；授权书
a(F %M authorization by direction 指示授权
='a$>JVJ5 authorization by instruction 指令授权
XSXS;Fh) authorization by warrant 令状授权
E NygD authorization of unit trust 单位信托的认可
(Ori].{C.J authorized agent 指定代理人
kA fkQy(~ authorized capital 法定资本
IG
6yt authorized clerk 出市员
8@Pv
nO L authorized dealer 认可交易商
t
7+ifSrz authorized financial institution 认可财务机构
LG(bdj"NM authorized fund 认可基金
< yBZsSj authorized fund house 获授权的基金公司；认可基金公司
MC^H N w authorized institution 认可机构
q'[5h>Pa authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+[ !K authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Nw8lg*t" authorized insurer 获授权保险人；获认可承保人
=j6f/8 authorized investment 特准投资项目
Dr&2q X! authorized person 获授权人
tQF,E&Jo8 authorized representative 获授权代表
}PD? x4 authorized share capital 法定股本
h>9GfF3 automated quotation system 自动报价系统
}5\F <b^@Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(z#qkKL{^ 自动交易系统〔香港期货交易所有限公司〕
y^?7de} automatic adjustment mechanism 自动调整机制
)bXiw3'A automatic adjustment system 自动调整系统
fQM:NI? 9? Automatic Clearing House 自动票据交换所
k68\ _ NUL automatic exchange rates accumulation system 自动化汇率累集系统
-b8Vz}Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ckS.j)@.c automatic teller machine [ATM] 自动柜员机
-m3 O\X autopay 自动转帐
V^[o{'+ available assets 可用资产
uL`;KD available fiscal reserve 现存财政储备
b|P[\9 available profit 可用利润
hvkLcpE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@h$cHZ average 平均；平均数；海损
%N04k8z average basic salary 平均基本薪金
u?i_N0H average consumer expenditure 平均消费开支；一般消费开支
8i;Ep AwB average cost 平均成本
j@
l Hgis average cost of land production 增辟土地平均成本
OW;]= k/( average daily turnover 平均每日成交额
(]>= y average daily wage rate 平均每日工资率
CNwIM6 t average expenditure pattern 平均开支模式
;N#d'E\ average growth rate 平均增长率
E9i
M-Lw average net fixed assets 固定资产平均净值
1YL6:5n average of relatives 相对价格平均数
8c3Qd average price 平均价格
q# $A l average propensity to consume 平均消费倾向；一般消费倾向
A!\ g!* average propensity to save 平均储蓄倾向；一般储蓄倾向
gs7h`5[es average rate 平均率
cxn3e,d` average revenue 平均收入；平均收益
Q/xT>cU d average stock 平均库存；平均存货
/_rEI,[k average yearly rent 平均年租
]c4?-Vq%u avoidance of double taxation 避免双重课税
Dk[m)]w\ avoidance of tax 避税
