A:
s =Pwkte A share Ａ股；甲类股份
ao QK.7 abatement of tax 减税；减扣免税额
m\|I.BU G ABN AMRO Bank N.V. 荷兰银行
MGeHccqh2 above-the-line expenditure 线上项目支出；经常预算支出
a6"Pe07t above-the-line receipt 线上项目收入；经常预算收入
bb[.Kvq5 ABSA Asia Limited 南非联合亚洲有限公司
E$m3Gg)s>N absolute change 绝对数值变更
DLe?@R5 absolute expenditure 实际开支
jx a? absolute guideline figure 绝对准则数字
'E+Ty(ED5 absolute interest 绝对权益
j?4k{?x absolute order of discharge 绝对破产解除令
W!4(EdT*Cq absolute profit margin 绝对利润幅度
;
k{w@L.@ absolute value 实值；绝对值
TTpK8cC absolutely vested interest 绝对既得权益
#R< 4K0Xan absorbed cost 已吸收成本；已分摊成本
Epsc2TuH7 absorption 吸收；分摊；合并
s2)a8 < absorption rate 吸收率；摊配率；分摊率
l)GV&V ACB Finance Limited 亚洲商业财务有限公司
Ee;&;Q,O.z acceptable form of reciprocity 合理的互惠条件
D %kY acceptable rate 适当利率；适当汇率
P31}O2 Nh acceptance agreement 承兑协议
Q+gd|^Vc9 acceptance for honour 参加承兑
fdGls`H acceptor 承兑人；接受人；受票人
]N!38 2 acceptor for honour 参加承兑人
x|n2,3% accident insurance 意外保险
.I CGGC`O Accident Insurance Association of Hong Kong 香港意外保险公会
BO<I/J~b accident insurance scheme 意外保险计划
#DpDmMP9R3 accident year basis 意外年度基准
!VU [=~ accommodation 通融；贷款
+CtsD9PA accommodation bill 通融票据；空头票据
.%;UP7g accommodation party 汇票代发人
d:} a FP[ account balance 帐户余额；帐户结余
/10 I}3D account book 帐簿
B P% >J^ account collected in advance 预收款项
Ss+e*e5Ht account current book 往来帐簿
k !Nl#.j account of after-acquired property 事后取得的财产报告
bIt%KG{PY6 account of defaulter 拖欠帐目
poj@ G{ account payable 应付帐款
&yN@(P) account payee only [A/C payee only] 只可转帐；存入收款人帐户
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account receivable 应收帐款
7k }[x|u account receivable report 应收帐款报表
_3DRCNvh account statement 结单；帐单；会计财务报表
Z?|\0GR+`5 account title 帐户名称；会计科目
rr>*_67-: accountant's report 会计师报告
),y{.n:wm Accountant's Report Rules 会计师报告规则
SD paW6(_ accounting and auditing procedure 会计与审计程序；会计与核数程序
_]H$rf,Rc Accounting Arrangements 《会计安排》
IM),cOp= accounting basis 会计基础
)?RR1 P-ID accounting by Official Receiver 破产管理署署长呈交的帐目
o,(MB[|hQ Accounting Circular 《会计通告》
(5rH 72g( accounting class 会计类别
4tU3+e5h accounting date 记帐日期；会计结算日期
2i`N 26On accounting for money 款项核算
H5uWI Accounting Officer 会计主任
6O8'T`F[ accounting period 会计报告期；会计期
y)o!F^ accounting policy 会计政策；会计方针
I)I,{xT4 accounting practice 会计惯例
Y,z15i3j? accounting principle 会计准则
5fuOl-M0W accounting record 会计记录
DJP)V8]!B accounting report 会计报告
6T 0[
~@g5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9MA/nybI Accounting Society of China 中国会计学会
v`evuJ\3 accounting statement 会计报表
YqwD vJWX accounting system 会计制度；会计系统
gE'b.04Y9i accounting transaction 会计事项；帐务交易
.w2X24Mmb accounting treatment 会计处理
_!6~o> accounting year 会计年度
OnFx8r:q@% accretion 增值；添加
AHX_ I accrual 应计项目；应累算数目
pH5"g"e1 accrual basis 应计制；权责发生制
vk :@ rOpl accrual basis accounting 应计制会计；权责发生制会计
' p,QI> accrue 应累算；应计
'aMT^w4if) accrued benefit 应累算利益
I@~hz%' accrued charges 应计费用
s,> 1n0a accrued cumulative preference share dividend 应累算的累积优先股股息
Z'p7I}-qr accrued expenses 应累算费用
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<; y, 4f accrued interest payable 应付利息；应计未付利息
,9Y {x accrued interest receivable 应收利息；应计未收利息
*kE2d{h^=C accrued right 累算权益
pv8"E?9,k accruing profit 应累算的利润
,!U 5; accumulated fiscal reserve 累积财政储备
]^:l?F\h accumulated profit 累积利润；滚存溢利
uCuXY#R+ accumulated reserve 累积储备
8 t3@ Hi accumulation of surplus income 累积收益盈余
pn?c6K vO acquired assets 既得资产
10x o<@l acquisition 收购；购置；取得
<kIg>+ acquisition cost 购置成本
v]+ ,kbT acquisition expenses 购置费用
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_Yk.@ J5 acquisition of 100% interest 收购全部股权
{tn%HK"> acquisition of control 取得控制权
.6S]\dp7~ acquisition of fixed assets 购置固定资产
NY(c4f zl acquisition of shell “买壳”
/ ~*U'.V acquisition price 收购价
aY7 kl act of God 天灾
P [-2^1P" acting partner 执事合伙人
5\/h3 i"I active market 买卖活跃的市场；交投畅旺的市场；旺市
rSDS9Vf( active partner 积极参与的合伙人
c-8Pc ]+g active trading 交投活跃
!m(5N4:vV actual circulation 实际流通
z 17 actual cost 实际成本
TZL)jf hj actual expenditure 实际开支；实际支出
e!wBN cG2 actual income 实际入息；实际收入；实际收益
f.,ozL3* actual market 现货市场
(:W=8G,p actual price 现货价；实际价格
-N+'+ actual profit 实际利润
w. exLC actual quotation 实盘；实际价位；实际报价
HT7V} UiaO actual year basis 按实际年度计算
C(7uvQ actuals 实货
xb$eFiQ actuarial investigation 精算调查
+V*FFv actuarial principle 精算原则
Un\h[m actuarial report 精算师报告
/Y|oDfv Actuarial Society of Hong Kong 香港精算学会
tkU"/$Vi\ actuarial valuation 精算师估值
vy\;# X! actuary 精算师
-ZqN~5>j) ad referendum agreement 暂定协议；有待覆核的协定
* fVs| ad valorem duty 从价税；按值征税
~yz7/?A)TS ad valorem duty system 从价税制
-#T?C ]} ad valorem fee 从价费
I ;kKY
ad valorem tariff 从价关税
is_`UDaB additional allowance 额外免税额
f.rc~UI? additional amount for unexpired risk 未过期风险的额外款额
qYLOq `<f additional assessable profit 补加应评税利润
44_7gOZ additional assessment 补加评税
v
WKUV| additional commitment 额外承担
_uU }J5d. additional commitment vote 额外承担拨款
~3 4Ly additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]5b%r;_ additional dependent parent allowance 供养父母额外免税额
%IG cn48J additional provision 额外拨款
_KVge)j additional stamp duty 附加印花税
b6BeOR*ps additional tax 补加税罚款；补加税款
RMU]GCa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zMasA adjudged bankrupt 被裁定破产
Zn&S7a >7 adjudicated bankrupt 裁定破产人
X]d[" adjudication fee 裁定费；评定印花税额手续费；评估契据费
l%@>)%LA adjudication of bankruptcy 裁定破产；宣告破产
51 3{oM:
adjudication of insolvency 裁定无力偿还债务
g@]G
[( adjusted actual 经调整的实数；调整后的实数
+4 U ?*:n adjusted current assets 经调整的流动资产；调整后的流动资产
T. nY>Q8 adjusted figure 经调整的数字；调整后的数额
{X$8yy2zC5 adjusted liabilities 经调整的负债；调整后的负债
16=tHo8| adjusted loss 经调整的亏损；调整后的亏损
Z"rrbN1 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
G\3@QgyQ adjusted profit 经调整的利润；调整后的利润
|,rIB adjusted surplus 经调整的盈余额；调整后的盈余额
7@"J&><w! adjusted value 经调整的价值；调整后的价值
!l1UpJp adjustment 调整；修订；理算〔保险〕
`oH=O6 adjustment centre 调剂中心
Qm86!(eZ- adjustment lag 调整过程的时间差距；调整时差
F/ ;uN5{o adjustment mechanism 调整机制
& %4 x adjustment of loss 亏损调整
sp*_;h3' adjustment process 调整过程；调整程序
{ ii HeSD adjustment range 调整幅度
jeM % XI administered exchange rate 受管制汇率
n |5+HE4@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4r5trquC administration expenses 行政费用
d7Lna^ administration fee 手续费；行政费
O}\$E {- administration in bankruptcy 破产管理
8+m;zvDSU administration order 遗产管理令
$rFLhp} administrator 管理人；遗产管理人
+:@HJXwK administrator of the estate 遗产管理人
t>;u;XY!; admission of debt 债项承认书
D> wq4u admission of proof 接纳债权证明
t~m > \(& advance 放贷款项；垫付款项；预支款项；预付款项
qTFktJZw advance account 暂支帐目；预付款帐户
3>%oGb o advance compensation 预付补偿金
??Zh$^No: advance from shareholder 股东垫款
Z>1\|j advance pending reimbursement 预支以待日后付还
m ~a' advanced economy 先进经济体系
``bIqY advancement 预付；预付财产
9 A0wiKp advances warrant 垫款令
'B&gr}@4O= advancing 贷出
&`hx adverse balance 逆差
M]PH1 2O b adverse exchange 逆汇
:[f 2iZ" advertisement addressed to shareholders 在报章刊登的致股东通告
K~Lh'6 advice for collection 托收通知书
#hPa:I$Oc advice of drawing 提款通知书；汇票通知书
(bnyT?p% advice of payment 付款通知
Z}74%
9qE Advisory Committee [Securities and Futures Commission]
B[k {u#Kp 谘询委员会〔证券及期货事务监察委员会〕
)! 2$yD Advisory Committee on Diversification 经济多元化谘询委员会
@C7if lo6 affidavit 誓章；遗产申报誓章
ht _fbh(l affidavit of no receipt 述明无收款的誓章
P)bS ;w\(Y affiliate 联号；联营公司；附属公司
f4A evh: affiliated company 附属公司；联号；联营公司
uN1(l}z$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1I< <`7' affordability 负担能力
3_k.`s_Z African Development Bank [AfDB] 非洲开发银行
2L}F=$zz after-acquired property 事后取得的财产
kc#<Gr& Z& after-hours dealing 市后交易
}!{9tc$<b after-tax profit 税后盈利；税后利润；税后溢利
] ;X [x s agency agreement 代理协议
F!m/n !YR agency expenses 代理机构的开支
0c*y~hUVZ agency fee 代理费
R zG7Xr=t Agency Law 《代理法》
Z9rmlVU6! agent 代理人；承销人
$*EK
v'g[n agent of company 公司代理人
d $~q agent's fee 代理人费；经纪费
R7YL I1ov aggregate 总计；总数；总体数字
(3kz(6S aggregate amount 总款额；总额
3(D!]ku~m aggregate assets and liabilities 总体资产与负债
KG:CVIW
Y aggregate at constant price 按固定价格计算的总体数字
rXR=fj= 2 aggregate demand 总需求
WN8XiV aggregate gross position 总持仓量
,m<t/ @^] aggregate limit 总限额
yhF{
cK = aggregate of salaries tax 合计薪俸税
yu8xT h$: aggregate performance 总体表现；总体业绩
k@QU<cvI aggregate supply 总体供应
V 2-fJ! aggregate surplus 总盈余
_?]E)i'RI aggregate total 整体总额
w7d(| ` aggregate value 总值；合计价值
CMk0(sztU_ aggregated basis 合计基准
Y"J'
'K aggregated net chargeable income 合计应课税入息实额
bF'Y.+"dr aggregation 合并计算；合计；总和
pU4k/v555; aggregation of incomes of husband and wife 夫妇入息合并计算
VKUoVOFvPR aggregation of property 财产的总和
&3a1(>(7F agio 差价；贴水
i co%_fp 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》
xb`,9.a7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kt QMkEj# 《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》
YK(I ' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]P lD e 8 《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》
,khB*h14;h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t+C9QXY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
72J @Dc agreement for a settlement 授产协议
Y`$dtg { agreement for assignment 转让协议
A UCk] agreement for sale 售卖协议；买卖协议
!*Hgl\t6a agreement for sale and purchase 买卖协议
M=vR y|TL agreement for the payment of interest 支付利息协议
70s . agreement for the repayment of money 还款协议
t;?M#I\,{ agreement of reinsurance 再保险协议
;+pS-Zb
6 Agricultural Bank of China 中国农业银行
N>8p A ) air passenger departure tax 飞机乘客离境税
Z4+S4cqnh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ce3w0UeV airport tax 机场税
cWG>w6FI alcohol duty 酒精税
VRr_s:CWK alienation 让与；让渡；转让
$#|iKi<Y@j alimony 生活费；赡养费
R+}x# All Ordinaries Index [AOI] 所有普通股指数
\^=Wp '5R all risks 全险；综合险
p'#
(^ All Sales Record for Stock Market 《股票市场成交报告》
rl#[HbPM Allied Capital Resources Limited 新联财务有限公司
3=r#=u5z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4d v5 allocation letter 拨款信件
){y wk allocation of fund 分配款项；预留款项
C)w11$.YQ9 allocation of profit 利润分配；溢利分配
Cso!VdCX allocation warrant 拨款令
s{I Xth6 allotment 分配；配股
6g\SJ O-;N allotment notice 股份配售通知；配股通知
tG1,AkyZ allotment of shares 股份分配
3aMfZa<= allowable 可获宽免；免税的
j+B+>r ^ allowable business loss 可扣除的营业亏损
-Ucj|9+(a
allowable expenses 可扣税的支出
"'389*- allowance 免税额；津贴；备抵；准备金
y^utM H allowance for debts 债项的免税额
XQI. z7F allowance for depreciation by wear and tear 耗损折旧免税额
n.}A
: Z allowance for funeral expenses 殡殓费的免税额
{R`,iWV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ml)0z&jQX allowance for repairs and outgoings 修葺及支出方面的免税额
iR
k.t=B allowance to debtor 给债务人的津贴
\?n4d#=$o alteration of capital 资本更改
-Fi{ [%&u alternate trustee 候补受托人
n%N|?!rB amalgamation 合并
tCkKJ)m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vn5X]U" ambit of charges 征税范围；收费范围
HTfHAc?W amended valuation 经修订的估值
Z^P]-CB|6A American Commodities Exchange 美国商品交易所
:wlX` YW+e American Express Bank Limited 美国运通银行
v4X\LsOP American Stock Exchange 美国证券交易所
ZHA6BVVT amortization 摊销
.QwwGm amount due from banks 存放银行同业的款项
g~z z[F 8U amount due from banks abroad 存放海外银行同业的款项
z&a%_
]Q* amount due from holding companies 控股公司欠款
! rmXeN]-r amount due from local banks 存放本港银行同业的款项
Q@M>DA!d^V amount due to banks 银行同业的存款
g u'Y k amount due to banks abroad 海外银行同业的存款
\\< waU'' amount due to holding companies 控股公司存款
`jl 1Q,~2r amount due to local banks 本港银行同业的存款
irqNnnMGEa amount due to outport banks 外埠银行同业的存款
cQ:Y@f 9 amount for note issue 发行纸币的款额
d[h2Y/AR amount of bond 担保契据的款额
K 6vF}A| amount of consideration 代价款额
hqEn D amount of contribution 供款数额
PQ}q5?N amount of indebtedness 负债款额
RP b/U8 amount of principal of the loan 贷款本金额
Vfm (K amount of rates chargeable 应征差饷数额
&`` dI,NC amount of share capital 股本额
f T7Z6$ amount of sums assured 承保款额
`R}q&|o7< amount of variation 变动幅度
4';~@IBf amount of vote 拨款数额
v
};r amount payable 应付款额
DA>_9o/l amount receivable 应收款额
L;wfTZa Amsterdam Stock Exchange 阿姆斯特丹证券交易所
SZGeF;N analysis 分析
D{b*,F:&@) ancillary risk 附属风险
N$Pi4 annual account 周年帐目；周年帐目报表；年度决算；年结
?kOt K annual accounting date 年结日期
B.zRDB}i= annual allowance 每年免税额；年积金；年度津贴；年津
>Ln/ )j annual balance 年度余额
?]JTr v"zp annual disposable income 每年可动用收入
[^iQE annual estimates 周年预算
6\8
lx|w annual fee 年费
s)?=4zJ annual general meeting 周年大会
J;?#Zt]`L annual growth rate 年增率；每年增长率
<r[5 S5y annual long-term supplement 长期个案每年补助金
QG~4 <zy annual pensionable emolument 可供计算退休金的年薪
egOZ.oV annual report 年报
H;#3 S< Annual Report on the Consumer Price Index 《消费物价指数年报》
=(!&8U9 annual return 周年报表；周年申报表；每年报税表格
XYBvM] Annual Return Rules 《周年报表规则》
jzRfD3_s annual review of consumer prices 每年消费物价回顾
fgmu*\x < annual roll-forward basis 逐年延展方式
Fpz)@0K; annual salary 年薪
+`;YK7o annual statement 年度报表；年度决算表
bnso+c A 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
W(5et5DN, annuitant 年金受益人
eB]cPo4gW annuity 年金
tbx* }uy2 annuity contract 年金合约
^h
q?E2- annuity on human life 人寿年金
,4RmT\%T antecedent debt 先前的债项
@S69u s} ante-dated cheque 倒填日期支票
a4 zq`n|3U anticipated expenditure 预期开支
7d44i anticipated net profit 预期纯利
Im7t8XCG anticipated revenue 预期收入
RyI (6TZl anti-inflation measure 反通货膨胀措施
Gp0B^^H $ anti-inflationary stance 反通货膨胀立场
zQ;jaS3 hf apparent deficit 表面赤字
AKKp-I5 apparent financial solvency 表面偿债能力
jm|x=s3}h apparent partner 表面合伙人
--( e(tvf application for personal assessment 个人入息课税申请书
j gcI|?yL application of fund 资金应用
\v7->Sy8 application to release as liquidator and to destruct the books of accounts and documents
6qCRM *V 申请免除清盘人职务及毁灭帐簿与文件
F XpI-?#E< appointed actuary 委任精算师
'qhi8=* appointed auditor 委任核数师；委任审计师
\I! C`@0 appointed trustee 委任的受托人
r&^xg`i[z> appointer 委任人
@O&< _& apportioned pro rata 按比例分摊
KW3Dr`A apportionment 分配；分摊
!,;>)R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4|?y
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~ULD{Ov'F apportionment of estate duty 遗产税的分摊
Z6.0X{6 nA appraisal 估价；评估
.?16w`Y appreciable growth 可观增长
X:aLed_{f appreciable impact 显着影响
{_ &*"bK appreciable increase 可观增长
m|:O:< appreciation 增值；升值
;WF3w appreciation against other currencies 相对其他货币升值
G5C=p:o{/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PrA?e{B5m appreciation tax 增值税
17-D\
+} appropriation 拨款；拨用；拨付
C-vFl[@a0 appropriation account 拨款帐目
("G
_{tVU Appropriation Bill 拨款法案
-tQi~Y[] appropriation-in-aid system 补助拨款办法
W @X/Z8.( approved assets 核准资产
~1_v;LhH5+ approved basket stock 认可一篮子证券
29W~<E8K- approved budget 核准预算
Dz<"eyB\ approved charitable donation 认可慈善捐款
;y"=3-=vM" approved charitable institution 认可慈善机构
q_5hKipd\b approved currency 核准货币；认可货币
hKG)*
Q approved estimates 核准预算
=/ b2e\ approved estimates of expenditure 核准开支预算
-E*VF{IG1 approved overseas insurer 核准海外保险人
kOu C@~, approved overseas trust company 核准海外信托公司
\`FpBE_e) approved pooled investment fund 核准汇集投资基金
KdBE[A-1^M approved provident fund scheme 认可公积金计划
EWcqMD]4u approved provision 核准拨款
x] e &G!| approved redeemable share 核准可赎回股份
)SX2%&N approved regional stock 认可地区性证券
@-L4<=$J approved retirement scheme 认可退休金计划
7GY3 _` approved subordinated loan 核准附属贷款
Ne 2tfiI` arbitrage 套戥；套汇；套利
Thlqe? arbitrageur 套戥者；套汇者
N ,8^AUJ3& arbitrary amount 临时款项
_LVi}mM arrangement 措施；安排；协定
rc_K|Df arrears 欠款
bgi
B*`z arrears of pay 欠付薪酬
6RA4@bI G arrears of revenue 逾期未收税款；逾期未收的帐项
h d~ 3I4D articles of association 组织章程；组织细则；组织章程细则
2{- }; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/o$C=fDF ascertainment of profit 确定利润
J )*7JX "Asia Clear" “亚洲结算系统”
E41ay:duAl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)~u<u:N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i4Ps#R_wx Asian Development Fund [ADF] 亚洲发展基金
&bIE"ZBjt Asian dollar bond 亚洲美元债券
Lq Dj4[} Asian dollar market 亚洲美元市场
!=-{$& { Asian dollar rate 亚洲美元利率
fz9
,p;b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X,ES=J0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rw9 m+q asked price 沽盘；喊价；索价；卖方报价
bu}N{cW assessable income 应评税入息
X(YR).a~ assessable loss 应评税亏损
p3Ey[kURp assessable profit 应评税利润
z 2/E ?$( assessable value 应评税值
V2v} F= assessed profit 估定利润
?}mbp4+j[ assessed value 经评估价值
q_J)68B R assessment 评税；评定；估价；评税单
qHU=X"rn assessment number 评税编号；估价编号
5 3g(:eB assessment of additional tax 补加税评税
` oPUf! assessment of performance 业绩评估；实绩评价
%^zGM^PD Assessor 评税主任
IP#?$X asset price bubbles 资产价格泡沫
u0s25 JY.% asset-backed securities 具资产保证的证券
acPX2B[jJ assets accretion 资产增值
v` G [6Z assets and liabilities 资产与负债
ees ^ j4 assets betterment statement 资产递增表；资产改进表
w~}*MsB assets lending 实物放款；有抵押贷款
9fj8r3 F# assets of the company passing on the death 死者去世时转移的公司资产
ee OE\ assets pledged as security for liabilities 用作负债抵押的资产
0@BhRf5 assets portfolio 资产投资组合
)0 tq& assets price 资产价格
eeix-Wt*E assets quality 资产质素
nQHQVcDs8 assets realization 资产变现
54^2=bp assets refinancing arrangement 资产再集资安排
OG!+p}yD] assets securitization 资产证券化
kuQ+MQHs assets situated outside Hong Kong 在香港以外地方的资产
hFLLg|@ assets stripping 削减资产；拆卖资产
/:BM]K assets value 资产值
t>Ot)d assignee 承让人
4:50dj assignment 转让；转让书；转让契
n/zTS3< assignment of interest 权益转让
UHaY|I${U assignment of letters patent and trade mark 专利证书及商标转让
DJ]GM|? assignment of property 物业转让；物业转让书
]b&"](A assignment right 转让权
vz87]InI assignor 转让人
zCuN 8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
fG`<L ;wi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,cF
$_7M associate member 附属会员
J v I6+[ associated body corporate 相联法人团体
' Cq)/}0 associated company 相联公司；联属公司
C7 hJ E - associated corporation 相联法团
>EJ`Z7E6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"QV?C 公认会计师公会〔英国〕
ZD`9Ez)5 Association of Futures Exchange Brokers 香港期货经纪协会
+{7/+Zz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W["c3c association of underwriters 承保人组织
IW~q,X+`V
assumption of control 接管
UpoTXA D}k assurance 担保；保险；转易；转易书
a6/$}lCq assurance of interest 权益的转易
v"~0 3-SX at 19XX price 按一九ＸＸ年价格计算
C8oAl3d+h at a discount 按赔价计算；按贴水价格计算；打折扣
5(qc_~p ^ at a premium 按溢价计算；按升水价格计算
B=,j$uH at call 通知付款；按通知
.! ><qV g at constant market price 按固定市价计算
IT5a/;J at constant price 按固定价格计算
=D}]|ie at cost 按成本计算
)e|n7|} $ at current market price 按当时市价计算；按现时市价计算
w~lxWgaY7 at current price 按当时价格计算；按现时价格计算
aR@s.
ll at factor cost 按要素成本计算；按生产要素成本计算
o;^k"bo6 at money-of-the-day price 按付款当日价格计算
wq6.:8Or-] at or better 按指定或较佳价位〔买卖指令〕
[<!4 a at par 按面值计算；平价
XW2{I.:in> at sight 见票即付
Dau'VtzN at the close 按收市盘
` yXJaTbo at the opening 按开市盘
J;mvD^`g attestation 见证；见证条款
j_# oP at-the-money option 平价期权
xBevf &t P attorney 受权人；受托代表人
/z(;1$Ld6{ attornment 新拥有人承认书
V39`J*fI attributable profit 可归属利润
D( YN a attributable share value 可归属股份价值
:OFL@byS Auckland Stock Exchange 奥克兰证券交易所
wgV?1S>Z auction 拍卖
>oOZ Duj auctioneer 拍卖商
<aVfgVS audit 审计；核数
P+/6-C J Audit Commission 审计署
{YT@$K]w, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!92 zC._ 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〕
c1 CUG1i audit review 帐目审查
+o*& JoC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~a
RK=i$F audited account 审计帐目；经审计的帐目
9U=~t%qW$ audited annual account 经审计的周年帐目
?yq $
>Qba audited balance sheet 经审计的资产负债表
YS|Ve*t(L= auditor 核数师；核数主任；审计师
-$0w-M8' auditor's certificate 核数师证明书；审计师证明书
Z'ZN^j{ auditor's report 核数师报告；审计师报告
KgCQ4w9 Aussie bond 澳元债券
HT@/0MF{J austerity budget 紧缩预算
0)Wrfa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/CT g3Q"KQ Australia All Ordinaries Index 澳洲所有普通股票指数
hOTqbd} Australian Dollar [AUD] 澳元
Y7L1`<SC Australian Options Market 澳大利亚期权市场
ex}6(;7)O Australian Securities Commission 澳洲证券事务监察委员会
7 z@Jw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E#I^D/0 Australian Stock Exchange 澳大利亚证券交易所
< lxE^M Austrian Schilling [ATS] 奥地利先令
c7[+gc5 } authentication 认证；鉴证
JS:AHJSz authority to purchase 委托购买证；委购书
X7~AqG authorization 认可；核准；授权；授权书
_ +? v'# authorization by direction 指示授权
Qjl.O HO authorization by instruction 指令授权
]DV=/RpJ9B authorization by warrant 令状授权
bFt$u]Yvo authorization of unit trust 单位信托的认可
y"o@?bny authorized agent 指定代理人
FJY c*l authorized capital 法定资本
UrhSX!g/A> authorized clerk 出市员
U`HSq=J authorized dealer 认可交易商
:t#N.[=&# authorized financial institution 认可财务机构
zwEZ?m! authorized fund 认可基金
+_E\Omcw authorized fund house 获授权的基金公司；认可基金公司
}-8ZSWog6f authorized institution 认可机构
WXgGB[x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b f2 B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O*%@(w 6 authorized insurer 获授权保险人；获认可承保人
hCX_^% authorized investment 特准投资项目
< `/22S" authorized person 获授权人
'A}@XGE:p authorized representative 获授权代表
Sph:OX 8 authorized share capital 法定股本
sE Rm+x< automated quotation system 自动报价系统
c&rS7% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q8 _8rp-@ 自动交易系统〔香港期货交易所有限公司〕
@$bEY#*C automatic adjustment mechanism 自动调整机制
61"w>;d6 automatic adjustment system 自动调整系统
#;WKuRv Automatic Clearing House 自动票据交换所
U<"@@``+ N automatic exchange rates accumulation system 自动化汇率累集系统
ow!NH,'Hy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2xEG s Q automatic teller machine [ATM] 自动柜员机
F4xXJ"vc autopay 自动转帐
aVXk8zuL available assets 可用资产
| @Mx? ( available fiscal reserve 现存财政储备
K:3u/C` available profit 可用利润
btZ9JZvMx Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)rce%j7 average 平均；平均数；海损
ztRe\(9bL average basic salary 平均基本薪金
),u)#`.l
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]@rt/ eX average cost 平均成本
},W<1*| average cost of land production 增辟土地平均成本
<RFT W}f! average daily turnover 平均每日成交额
zZ11J 0UI average daily wage rate 平均每日工资率
=bwuLno> average expenditure pattern 平均开支模式
TjswB# average growth rate 平均增长率
<8[y2|UBt average net fixed assets 固定资产平均净值
wP: w8O average of relatives 相对价格平均数
8M DX()Bm average price 平均价格
~s[St0 average propensity to consume 平均消费倾向；一般消费倾向
/l)|B average propensity to save 平均储蓄倾向；一般储蓄倾向
pm 4"Q!K average rate 平均率
`1T?\ average revenue 平均收入；平均收益
-? |-ux average stock 平均库存；平均存货
U/|;u;H= average yearly rent 平均年租
%JsCw8C6? avoidance of double taxation 避免双重课税
MS~|F^g avoidance of tax 避税
