A:
0- UeFy A share Ａ股；甲类股份
,7(/Il9 abatement of tax 减税；减扣免税额
:t qjm: ABN AMRO Bank N.V. 荷兰银行
l 3K8{HY above-the-line expenditure 线上项目支出；经常预算支出
nf4 P2<L! above-the-line receipt 线上项目收入；经常预算收入
IMZKlU3 ABSA Asia Limited 南非联合亚洲有限公司
'dzp@ -\ absolute change 绝对数值变更
L@ Z
&v'A absolute expenditure 实际开支
4.'EEuRw\} absolute guideline figure 绝对准则数字
+ LwoBn>6 absolute interest 绝对权益
D$cMPFa2Nt absolute order of discharge 绝对破产解除令
*ls6#j@ absolute profit margin 绝对利润幅度
rd )) H absolute value 实值；绝对值
WGmCQE[/c absolutely vested interest 绝对既得权益
eFQi
K6`i absorbed cost 已吸收成本；已分摊成本
4L e5Ms/ absorption 吸收；分摊；合并
Z|c9%., absorption rate 吸收率；摊配率；分摊率
Lvq]SzOw ACB Finance Limited 亚洲商业财务有限公司
FQFENq''B acceptable form of reciprocity 合理的互惠条件
ej;ta Kzj acceptable rate 适当利率；适当汇率
$D5U# acceptance agreement 承兑协议
h +UscdU l acceptance for honour 参加承兑
|pqpF?h5| acceptor 承兑人；接受人；受票人
)US/ bC!M$ acceptor for honour 参加承兑人
AG7}$O . accident insurance 意外保险
}dUC^04 Accident Insurance Association of Hong Kong 香港意外保险公会
i!3K G|V accident insurance scheme 意外保险计划
d_+8=nh3 accident year basis 意外年度基准
C]fTV{ accommodation 通融；贷款
)^N8L< accommodation bill 通融票据；空头票据
VK;x6* Y accommodation party 汇票代发人
0UJ`<Bfd account balance 帐户余额；帐户结余
@<G/H|f account book 帐簿
3 ms/v:\ account collected in advance 预收款项
CD_f[u account current book 往来帐簿
\z9?rvT: account of after-acquired property 事后取得的财产报告
X{}#hyYk" account of defaulter 拖欠帐目
4E>(Y98 account payable 应付帐款
_,FoXf7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
~8(X@~Tn* account receivable 应收帐款
dSVu_*y account receivable report 应收帐款报表
k~f+L O account statement 结单；帐单；会计财务报表
+{%(_ < account title 帐户名称；会计科目
\bic.0- accountant's report 会计师报告
Wp}9%Mq~Jy Accountant's Report Rules 会计师报告规则
\ `&pk-uW accounting and auditing procedure 会计与审计程序；会计与核数程序
P(epG? Qg Accounting Arrangements 《会计安排》
_}@n_E accounting basis 会计基础
?(q*U! =
accounting by Official Receiver 破产管理署署长呈交的帐目
rx> Tc#g Accounting Circular 《会计通告》
&ZN'Ey? accounting class 会计类别
J&:W4\ m accounting date 记帐日期；会计结算日期
$
bNe0
accounting for money 款项核算
/]zib@i Accounting Officer 会计主任
&&1Y"dFs accounting period 会计报告期；会计期
$|(|Qzi% accounting policy 会计政策；会计方针
9K46>_TyH accounting practice 会计惯例
Cz r4
-#2 accounting principle 会计准则
MLBg_< accounting record 会计记录
4 Qel; accounting report 会计报告
&OR v bnd6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z< 6P3x| Accounting Society of China 中国会计学会
}c4E 2c accounting statement 会计报表
+?Jk@lE< accounting system 会计制度；会计系统
gAA
%x 7 accounting transaction 会计事项；帐务交易
T[h}A"yK; accounting treatment 会计处理
-\' .JA_ accounting year 会计年度
qTHg[sME accretion 增值；添加
&JhIn%=- accrual 应计项目；应累算数目
-ouJf}#R accrual basis 应计制；权责发生制
E#$_uZ4 accrual basis accounting 应计制会计；权责发生制会计
pq?[ wp" accrue 应累算；应计
:Q
?J}N accrued benefit 应累算利益
5**5b9bj-9 accrued charges 应计费用
d ]ZC8<`w accrued cumulative preference share dividend 应累算的累积优先股股息
fsJTwSI[" accrued expenses 应累算费用
'Z2N{65 accrued interest payable 应付利息；应计未付利息
b?] S&)"9 accrued interest receivable 应收利息；应计未收利息
`s83r hs`! accrued right 累算权益
d =( Yl r accruing profit 应累算的利润
$^=jPk]+ accumulated fiscal reserve 累积财政储备
RA/ =w& accumulated profit 累积利润；滚存溢利
8U<.16+5Q accumulated reserve 累积储备
mXU?+ G0 accumulation of surplus income 累积收益盈余
Ag#5.,B- acquired assets 既得资产
KPjqw{gR_R acquisition 收购；购置；取得
N( -%"#M$ acquisition cost 购置成本
'RV\ }gqZ acquisition expenses 购置费用
3]`qnSYBv acquisition of 100% interest 收购全部股权
2x`xyR_Q.R acquisition of control 取得控制权
-{8Q= N acquisition of fixed assets 购置固定资产
im \ YL< acquisition of shell “买壳”
a&s"# j acquisition price 收购价
H"Fflm UO act of God 天灾
I"cQ 5gF?A acting partner 执事合伙人
2gL[\/s active market 买卖活跃的市场；交投畅旺的市场；旺市
=!S@tuY active partner 积极参与的合伙人
bOxjm`B< active trading 交投活跃
W_BAb+$aF actual circulation 实际流通
( #-=y~% actual cost 实际成本
m{lRFKx>s actual expenditure 实际开支；实际支出
h"BhTx7E} actual income 实际入息；实际收入；实际收益
)1Ma~8Y%r actual market 现货市场
TFJ{fLG actual price 现货价；实际价格
oj^5G
]_ < actual profit 实际利润
K SgQ:_u4} actual quotation 实盘；实际价位；实际报价
X[~f:E[1J actual year basis 按实际年度计算
[2 QY actuals 实货
R5NRCI actuarial investigation 精算调查
7<R6T9 g actuarial principle 精算原则
n$hqNsM actuarial report 精算师报告
HV*:<2P%D Actuarial Society of Hong Kong 香港精算学会
vN0L( B actuarial valuation 精算师估值
`FYtiv?G actuary 精算师
Ng."+& ad referendum agreement 暂定协议；有待覆核的协定
o^_W $4Fc ad valorem duty 从价税；按值征税
L^5&GcHP0 ad valorem duty system 从价税制
1(:b{Bl ad valorem fee 从价费
MOp=9d+N~ ad valorem tariff 从价关税
@dE 3 additional allowance 额外免税额
\2gvp6 additional amount for unexpired risk 未过期风险的额外款额
r\l3_t additional assessable profit 补加应评税利润
z6FbM^;; additional assessment 补加评税
Pa +AF additional commitment 额外承担
"] SJbuzh additional commitment vote 额外承担拨款
gQI(=in additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tv@Z 5 additional dependent parent allowance 供养父母额外免税额
6z p@#vYI additional provision 额外拨款
6"7:44O;G additional stamp duty 附加印花税
c69U 1 additional tax 补加税罚款；补加税款
s=q%:uCO Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*C3uMiz adjudged bankrupt 被裁定破产
n~"g'Y adjudicated bankrupt 裁定破产人
EbBv}9g adjudication fee 裁定费；评定印花税额手续费；评估契据费
xS
H6n adjudication of bankruptcy 裁定破产；宣告破产
,<Grd5em. adjudication of insolvency 裁定无力偿还债务
pu2 wEQ adjusted actual 经调整的实数；调整后的实数
,);=
(r9 adjusted current assets 经调整的流动资产；调整后的流动资产
, `[Z`SUk` adjusted figure 经调整的数字；调整后的数额
Qe @A5# adjusted liabilities 经调整的负债；调整后的负债
>tmnj/=& adjusted loss 经调整的亏损；调整后的亏损
S<y>Y 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
F;d%@E_Bc adjusted profit 经调整的利润；调整后的利润
.`p<hA)%[C adjusted surplus 经调整的盈余额；调整后的盈余额
CzzUi]*Ac{ adjusted value 经调整的价值；调整后的价值
7 zJrT5 adjustment 调整；修订；理算〔保险〕
F,L82N6\U adjustment centre 调剂中心
;Xfd1 adjustment lag 调整过程的时间差距；调整时差
SmT+L,:D adjustment mechanism 调整机制
rnMG0 adjustment of loss 亏损调整
<<7,k f R adjustment process 调整过程；调整程序
r6 oX6.c adjustment range 调整幅度
k\mXo-:V6 administered exchange rate 受管制汇率
xP{HjONu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{*M>X}voS administration expenses 行政费用
1kvPiV=X> administration fee 手续费；行政费
dt-Qu},8- administration in bankruptcy 破产管理
b[{m>Fa+o# administration order 遗产管理令
4hsPbUx9 administrator 管理人；遗产管理人
Ad}-I%Ie administrator of the estate 遗产管理人
.^[fG59 admission of debt 债项承认书
8CP9DS admission of proof 接纳债权证明
g)Vq5en* advance 放贷款项；垫付款项；预支款项；预付款项
"%.|n| advance account 暂支帐目；预付款帐户
SQ dz EF advance compensation 预付补偿金
z`86-Ov advance from shareholder 股东垫款
B&%L`v2[ advance pending reimbursement 预支以待日后付还
f"Z qA'KB# advanced economy 先进经济体系
xVsa,EX b advancement 预付；预付财产
LT,iS)dY+ advances warrant 垫款令
*/%$6s~ advancing 贷出
~4MtD f adverse balance 逆差
V!pq,!C$v adverse exchange 逆汇
gD,YQ%aq advertisement addressed to shareholders 在报章刊登的致股东通告
v F.?] u advice for collection 托收通知书
Vr&el advice of drawing 提款通知书；汇票通知书
I<D&,LFH*w advice of payment 付款通知
vpeq:h Advisory Committee [Securities and Futures Commission]
aJK-O"0/ 谘询委员会〔证券及期货事务监察委员会〕
S 0R8'Y Advisory Committee on Diversification 经济多元化谘询委员会
ys&"r":I affidavit 誓章；遗产申报誓章
g^s+C Z affidavit of no receipt 述明无收款的誓章
Ht`<XbQ> affiliate 联号；联营公司；附属公司
7.7Cluh5, affiliated company 附属公司；联号；联营公司
'|YtNhWZ? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K:>N GGY8r affordability 负担能力
ILk jz^ African Development Bank [AfDB] 非洲开发银行
}
D/+< after-acquired property 事后取得的财产
T8,k7 7 after-hours dealing 市后交易
u4Y6B
]Q after-tax profit 税后盈利；税后利润；税后溢利
)^jQk fL agency agreement 代理协议
O tXw/ agency expenses 代理机构的开支
[ E$$nNs agency fee 代理费
zVp[YOS&c Agency Law 《代理法》
FSW3 ' agent 代理人；承销人
o-\ok|,)#j agent of company 公司代理人
S KB@ agent's fee 代理人费；经纪费
8eOl@}bV aggregate 总计；总数；总体数字
(,- 5(fW aggregate amount 总款额；总额
g2[ K< aggregate assets and liabilities 总体资产与负债
L0X&03e=e: aggregate at constant price 按固定价格计算的总体数字
*fxep08B aggregate demand 总需求
F`YFo)W aggregate gross position 总持仓量
lEO?kn .:z aggregate limit 总限额
S2koXg( aggregate of salaries tax 合计薪俸税
vbr~<JT= aggregate performance 总体表现；总体业绩
'P@=/ aggregate supply 总体供应
~hS .\h aggregate surplus 总盈余
K:}h\ In aggregate total 整体总额
/`7 I K aggregate value 总值；合计价值
E0sbU<11 aggregated basis 合计基准
"_ nX5J9 aggregated net chargeable income 合计应课税入息实额
+G5'kYzJ aggregation 合并计算；合计；总和
W@:^aH aggregation of incomes of husband and wife 夫妇入息合并计算
]h #WkcXQ aggregation of property 财产的总和
oS[W*\7'! agio 差价；贴水
2LC c 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》
Nb gp_:{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$s e !8s" 《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》
N; rXl8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b*lK T]D, 《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》
S9OxI$6Y
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
::p-9F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!d:tIu{) agreement for a settlement 授产协议
I?f"<5[0 agreement for assignment 转让协议
TZ^{pvBy agreement for sale 售卖协议；买卖协议
(P2[5d| agreement for sale and purchase 买卖协议
pWMiCX nW agreement for the payment of interest 支付利息协议
D" `%|`O agreement for the repayment of money 还款协议
{@Blj3 ;w} agreement of reinsurance 再保险协议
mcvDxjk,h Agricultural Bank of China 中国农业银行
PfVE v * air passenger departure tax 飞机乘客离境税
^OHZ767v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'jh2**i 34 airport tax 机场税
dj?G.- alcohol duty 酒精税
V8-4>H}Cb/ alienation 让与；让渡；转让
YH6snC$u alimony 生活费；赡养费
I 'x$,s All Ordinaries Index [AOI] 所有普通股指数
Q<z)q<e all risks 全险；综合险
FpP\-+S l All Sales Record for Stock Market 《股票市场成交报告》
,)Yao;Cvd Allied Capital Resources Limited 新联财务有限公司
DY$yiOH9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;])I>BT[ allocation letter 拨款信件
uEBQoP2 allocation of fund 分配款项；预留款项
YavfjS:2 allocation of profit 利润分配；溢利分配
ri_P;#lz allocation warrant 拨款令
8&i;hZm allotment 分配；配股
gs$3)t allotment notice 股份配售通知；配股通知
_Mlhum t allotment of shares 股份分配
x2Ha& allowable 可获宽免；免税的
aZ8h[#]7 allowable business loss 可扣除的营业亏损
?(]a*~rx allowable expenses 可扣税的支出
l #b:^3 allowance 免税额；津贴；备抵；准备金
Vz%"9 `r allowance for debts 债项的免税额
S *;#'j)4+ allowance for depreciation by wear and tear 耗损折旧免税额
ERk kS Tp allowance for funeral expenses 殡殓费的免税额
*zJD$+Fo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#]" /{Z allowance for repairs and outgoings 修葺及支出方面的免税额
1Pu
, :Jt allowance to debtor 给债务人的津贴
Q?W r7 alteration of capital 资本更改
OdO{xG G@ alternate trustee 候补受托人
{PL ,VY)Z amalgamation 合并
BeAk 21xb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SO7(K 5H , ambit of charges 征税范围；收费范围
fv :L\N1u amended valuation 经修订的估值
3)dP7rmZ American Commodities Exchange 美国商品交易所
cvxIp#FbW American Express Bank Limited 美国运通银行
,&0Z]* American Stock Exchange 美国证券交易所
`$H7KI G amortization 摊销
Xu6jHJ@ x amount due from banks 存放银行同业的款项
JFe4/
V amount due from banks abroad 存放海外银行同业的款项
g .3 f2w amount due from holding companies 控股公司欠款
$,!hD\a amount due from local banks 存放本港银行同业的款项
t / A:k amount due to banks 银行同业的存款
Pv# KmSA9 amount due to banks abroad 海外银行同业的存款
6s'[{Ov amount due to holding companies 控股公司存款
VZ;@S3TS amount due to local banks 本港银行同业的存款
GM:, CJ? amount due to outport banks 外埠银行同业的存款
4>l0V< amount for note issue 发行纸币的款额
&/HoSj>HS amount of bond 担保契据的款额
;D:=XA% amount of consideration 代价款额
ubD#I{~J amount of contribution 供款数额
%@>YNPD`E amount of indebtedness 负债款额
#sL/y amount of principal of the loan 贷款本金额
0xv\D0 amount of rates chargeable 应征差饷数额
\Ph]*% amount of share capital 股本额
I I& < amount of sums assured 承保款额
5qGGu.$Ihi amount of variation 变动幅度
"=FIFf amount of vote 拨款数额
an Lbl#UV amount payable 应付款额
Q< dba12 amount receivable 应收款额
*JwFD^<j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*}7U`Aa analysis 分析
nz>K{( ancillary risk 附属风险
) 9xX annual account 周年帐目；周年帐目报表；年度决算；年结
r;9z 5' annual accounting date 年结日期
f;R>Pr;rD annual allowance 每年免税额；年积金；年度津贴；年津
fD0{ 5 annual balance 年度余额
.6LS+[ annual disposable income 每年可动用收入
$kv@tzO annual estimates 周年预算
{Wh BoD annual fee 年费
So?m?,!W annual general meeting 周年大会
"8FSA`>= annual growth rate 年增率；每年增长率
y`({ .L annual long-term supplement 长期个案每年补助金
}N@n{bu+ annual pensionable emolument 可供计算退休金的年薪
tO7I&LN E annual report 年报
bZu$0IG Annual Report on the Consumer Price Index 《消费物价指数年报》
L,6MF,vx annual return 周年报表；周年申报表；每年报税表格
<H!O:Mf_p Annual Return Rules 《周年报表规则》
~bWhth2* annual review of consumer prices 每年消费物价回顾
JXL'\De ; annual roll-forward basis 逐年延展方式
m!;G/s* annual salary 年薪
%
^e@`0L annual statement 年度报表；年度决算表
lel Mt= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
SGQD ro=l annuitant 年金受益人
Jlz9E|*qV annuity 年金
<W?WUF annuity contract 年金合约
7O"hiDQ annuity on human life 人寿年金
Y4`QK+~fH antecedent debt 先前的债项
V>AS%lXj ante-dated cheque 倒填日期支票
PaNeu1cO anticipated expenditure 预期开支
?x'w~;9R/ anticipated net profit 预期纯利
~C0 Pu.{o anticipated revenue 预期收入
L -YNz0A anti-inflation measure 反通货膨胀措施
L(;.n>/ anti-inflationary stance 反通货膨胀立场
.3( ;9}; apparent deficit 表面赤字
=A j"j-r&{ apparent financial solvency 表面偿债能力
b 1 H7 apparent partner 表面合伙人
Nv hy3 application for personal assessment 个人入息课税申请书
=88t*dH(," application of fund 资金应用
3Mur*tj# application to release as liquidator and to destruct the books of accounts and documents
/;7ID41 申请免除清盘人职务及毁灭帐簿与文件
K0LbZMn,/ appointed actuary 委任精算师
.5 ]{M\ aA appointed auditor 委任核数师；委任审计师
4'` C1 a appointed trustee 委任的受托人
jK e.gA appointer 委任人
_%;M9Sg3 apportioned pro rata 按比例分摊
u|T%Xy=LU apportionment 分配；分摊
Fk aXA.JE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UUGe"]V^g: apportionment formula 分摊方程式
YlrB@mE0n$ apportionment of estate duty 遗产税的分摊
q Z& a76t appraisal 估价；评估
/-><k,mL? appreciable growth 可观增长
q P'[&h5Y appreciable impact 显着影响
* O5: appreciable increase 可观增长
l!/!?^8|f appreciation 增值；升值
>GmN~"iJ appreciation against other currencies 相对其他货币升值
4
]sCr+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&/iFnYVhy appreciation tax 增值税
Z~ _8P appropriation 拨款；拨用；拨付
g 9`[Y~ appropriation account 拨款帐目
Vli 3>K& Appropriation Bill 拨款法案
-(
(Z@T1k appropriation-in-aid system 补助拨款办法
l YP~3wp99 approved assets 核准资产
I.-v?1>, approved basket stock 认可一篮子证券
UTvs
|[ approved budget 核准预算
ex!XB$X approved charitable donation 认可慈善捐款
xb]o dYGdW approved charitable institution 认可慈善机构
Hk~k@W ft approved currency 核准货币；认可货币
UDM yy Vd approved estimates 核准预算
4j{oaey approved estimates of expenditure 核准开支预算
y #69|G approved overseas insurer 核准海外保险人
M}u1qXa approved overseas trust company 核准海外信托公司
o E6|Zw approved pooled investment fund 核准汇集投资基金
Fav^^vf*1 approved provident fund scheme 认可公积金计划
Oi6Eo~\f approved provision 核准拨款
SD^E7W$? approved redeemable share 核准可赎回股份
5y04 0
N- approved regional stock 认可地区性证券
z,avQR& approved retirement scheme 认可退休金计划
/,LfA2^_j{ approved subordinated loan 核准附属贷款
#cO+ <1 arbitrage 套戥；套汇；套利
`Klrr arbitrageur 套戥者；套汇者
ODek%0= arbitrary amount 临时款项
x^X$M$o,l arrangement 措施；安排；协定
m bGcDG[HQ arrears 欠款
*Wso3 6an arrears of pay 欠付薪酬
!VFem~'d arrears of revenue 逾期未收税款；逾期未收的帐项
Y+@g~ TE articles of association 组织章程；组织细则；组织章程细则
)@_ugW-j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+2Z#M ascertainment of profit 确定利润
YNk|+A.<d "Asia Clear" “亚洲结算系统”
Ch7Egz l7? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i%MA"I\ 9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
` zY!`G Asian Development Fund [ADF] 亚洲发展基金
DRp &I P< Asian dollar bond 亚洲美元债券
gvGi %gq Asian dollar market 亚洲美元市场
c_Tzyh7l4 Asian dollar rate 亚洲美元利率
MUB37
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M!#AfIyB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E23w *'] asked price 沽盘；喊价；索价；卖方报价
NHAH#7]M&1 assessable income 应评税入息
{\L|s 5=yr assessable loss 应评税亏损
@C=M
UT-! assessable profit 应评税利润
#52NsVaT@ assessable value 应评税值
v&r=-}z2! assessed profit 估定利润
u1N1n;# assessed value 经评估价值
SY|Ez!tU:N assessment 评税；评定；估价；评税单
uOre,AQR assessment number 评税编号；估价编号
ik IzhUWE assessment of additional tax 补加税评税
kZv*rWAm assessment of performance 业绩评估；实绩评价
9ad6uTc Assessor 评税主任
<wa(xDBw asset price bubbles 资产价格泡沫
`36N
n+A asset-backed securities 具资产保证的证券
k2.G%]j assets accretion 资产增值
{-h, ZdH^ assets and liabilities 资产与负债
9x[ U$B assets betterment statement 资产递增表；资产改进表
+6o G@ assets lending 实物放款；有抵押贷款
.j argvAL* assets of the company passing on the death 死者去世时转移的公司资产
{>h97}P assets pledged as security for liabilities 用作负债抵押的资产
B4^`Sw assets portfolio 资产投资组合
>(3'Tnu assets price 资产价格
~~q}cywBk assets quality 资产质素
ABZ06S/ assets realization 资产变现
hiN/S|JN8y assets refinancing arrangement 资产再集资安排
lV)G @l[1 assets securitization 资产证券化
NpR6 assets situated outside Hong Kong 在香港以外地方的资产
3 nrqo< X assets stripping 削减资产；拆卖资产
[@|be.g assets value 资产值
A="f j assignee 承让人
q#'VJA:A5& assignment 转让；转让书；转让契
p[-{]! assignment of interest 权益转让
k}U
JVH21k assignment of letters patent and trade mark 专利证书及商标转让
N+J>7_k assignment of property 物业转让；物业转让书
HCazwX assignment right 转让权
nE7JLtbH assignor 转让人
SOj`Y|6^: associate 有联系的人；有关连人士；相联者；合伙人；联系人
X4'kZ'Sy< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OXCQfT@\ associate member 附属会员
sf)W~Lx 5a associated body corporate 相联法人团体
:".w{0l@ associated company 相联公司；联属公司
g z4UV/qr/ associated corporation 相联法团
d;44;*D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a:b^!H># 公认会计师公会〔英国〕
M(2`2-/xh Association of Futures Exchange Brokers 香港期货经纪协会
mW +tV1XjG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{R8=}Qo association of underwriters 承保人组织
fGTOIi@# assumption of control 接管
HY*\ k# assurance 担保；保险；转易；转易书
V7@
{ D assurance of interest 权益的转易
bE4HDq34 at 19XX price 按一九ＸＸ年价格计算
AerFgQiS at a discount 按赔价计算；按贴水价格计算；打折扣
0D~=SekQ 9 at a premium 按溢价计算；按升水价格计算
ZF'HM@cfo at call 通知付款；按通知
]Uh 1l.O at constant market price 按固定市价计算
="dDA/,$VS at constant price 按固定价格计算
c&m9)r~zP at cost 按成本计算
Jn#K0( FQ at current market price 按当时市价计算；按现时市价计算
]
D6|o5 at current price 按当时价格计算；按现时价格计算
;RHNRVP at factor cost 按要素成本计算；按生产要素成本计算
V Dpxk$a at money-of-the-day price 按付款当日价格计算
DEtf(lW_ at or better 按指定或较佳价位〔买卖指令〕
{ cR3.%wX at par 按面值计算；平价
B6%&gXr\ at sight 见票即付
!=[>r'+3 at the close 按收市盘
/< QSe at the opening 按开市盘
7xT[<?, attestation 见证；见证条款
Ow) R|/e / at-the-money option 平价期权
R&Ci/ attorney 受权人；受托代表人
.[(P attornment 新拥有人承认书
T VeJ6 attributable profit 可归属利润
q% E C attributable share value 可归属股份价值
u* 2JUI* Auckland Stock Exchange 奥克兰证券交易所
]|
WA#8_| auction 拍卖
]EN&S Wh auctioneer 拍卖商
3I*uV!notJ audit 审计；核数
h'!V8'}O? Audit Commission 审计署
t 7^D-l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KTv4< c] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
s#P:6]Ar audit review 帐目审查
sUc iFAb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'hIU_ audited account 审计帐目；经审计的帐目
tT-=hDw audited annual account 经审计的周年帐目
L[]BzsIv audited balance sheet 经审计的资产负债表
K(3&27sGN auditor 核数师；核数主任；审计师
y \z > /q auditor's certificate 核数师证明书；审计师证明书
6#|qg*OS auditor's report 核数师报告；审计师报告
>qpqQ;
bm Aussie bond 澳元债券
8Zw]f-5x\ austerity budget 紧缩预算
;"@ :}_t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!FP" M+ Australia All Ordinaries Index 澳洲所有普通股票指数
De]^&qw( Australian Dollar [AUD] 澳元
?!7
SzLll Australian Options Market 澳大利亚期权市场
c ,$mWTC Australian Securities Commission 澳洲证券事务监察委员会
Wj O H/$( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c[:Wf<% | Australian Stock Exchange 澳大利亚证券交易所
t:T?7-XIE Austrian Schilling [ATS] 奥地利先令
b{ pg!/N4 authentication 认证；鉴证
Hg whe=P authority to purchase 委托购买证；委购书
jb 3.W authorization 认可；核准；授权；授权书
Spo +@G authorization by direction 指示授权
L|J~9FM authorization by instruction 指令授权
9wMEvX70 authorization by warrant 令状授权
a( |xw authorization of unit trust 单位信托的认可
MA6P"? authorized agent 指定代理人
9 U'[88 authorized capital 法定资本
74]a/'4 authorized clerk 出市员
(: OHyeNt authorized dealer 认可交易商
N&x:K+Zm . authorized financial institution 认可财务机构
v.b5iv 5 authorized fund 认可基金
0!_*S ) authorized fund house 获授权的基金公司；认可基金公司
d$[8w/5Of authorized institution 认可机构
BSDk9Oc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7E\gxQ(vU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
WgPgG0VJE authorized insurer 获授权保险人；获认可承保人
ytz8=\p_b authorized investment 特准投资项目
qHJ'1 ~?q authorized person 获授权人
<r;o 6>+ authorized representative 获授权代表
Yrsp%<qj authorized share capital 法定股本
G/(*foT8SE automated quotation system 自动报价系统
u>|"28y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4=s9A 自动交易系统〔香港期货交易所有限公司〕
O 9*p0%ug automatic adjustment mechanism 自动调整机制
`p1DaV automatic adjustment system 自动调整系统
:x+ig5 Automatic Clearing House 自动票据交换所
<m1sSghg automatic exchange rates accumulation system 自动化汇率累集系统
e?= elN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
n;qz^ HXEJ automatic teller machine [ATM] 自动柜员机
L=m:/qQL autopay 自动转帐
a2X h>{ available assets 可用资产
zAI|Jv @ available fiscal reserve 现存财政储备
b^Z$hnh]S available profit 可用利润
OpqNEo\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}$:#+
(17 average 平均；平均数；海损
u< kD} average basic salary 平均基本薪金
XN(tcdCG average consumer expenditure 平均消费开支；一般消费开支
>2C a5C average cost 平均成本
s|gp average cost of land production 增辟土地平均成本
k9&@(G[K3 average daily turnover 平均每日成交额
)UP8#|$#T average daily wage rate 平均每日工资率
)-q\aX$]) average expenditure pattern 平均开支模式
c _mq average growth rate 平均增长率
N5KEa]k1nw average net fixed assets 固定资产平均净值
^K .*.| average of relatives 相对价格平均数
gn`zy9PU average price 平均价格
H/`G average propensity to consume 平均消费倾向；一般消费倾向
-ek1$y9) average propensity to save 平均储蓄倾向；一般储蓄倾向
R'Eq:Rv~;^ average rate 平均率
piuKV U average revenue 平均收入；平均收益
o\ 60 n average stock 平均库存；平均存货
pU hc3L average yearly rent 平均年租
0\ wi am- avoidance of double taxation 避免双重课税
L;Vq j]_ avoidance of tax 避税
