A:
~Jh1$O,9o A share Ａ股；甲类股份
%#<MCiaK abatement of tax 减税；减扣免税额
0NF=7 j ABN AMRO Bank N.V. 荷兰银行
~JS BZ@ above-the-line expenditure 线上项目支出；经常预算支出
oMNSQMlI above-the-line receipt 线上项目收入；经常预算收入
x^7 9s_h5 ABSA Asia Limited 南非联合亚洲有限公司
^m/7T wD absolute change 绝对数值变更
CUN1.i<pk8 absolute expenditure 实际开支
cSTF$62E absolute guideline figure 绝对准则数字
4q"4 N2 absolute interest 绝对权益
!$hi:3{U , absolute order of discharge 绝对破产解除令
= inp>L absolute profit margin 绝对利润幅度
mKBO<l{S absolute value 实值；绝对值
Am!OLGG4 absolutely vested interest 绝对既得权益
"WzKJwFr absorbed cost 已吸收成本；已分摊成本
+# 3e<+!F absorption 吸收；分摊；合并
w,az{\ absorption rate 吸收率；摊配率；分摊率
tE#;$Ss ACB Finance Limited 亚洲商业财务有限公司
q5G`q&O5 acceptable form of reciprocity 合理的互惠条件
Fs3
:NH acceptable rate 适当利率；适当汇率
bd\%K`JQ{ acceptance agreement 承兑协议
}P'c8$ acceptance for honour 参加承兑
?C` r3 acceptor 承兑人；接受人；受票人
1\a.o[g3e acceptor for honour 参加承兑人
Ms#rvn!J accident insurance 意外保险
TwsI8X Accident Insurance Association of Hong Kong 香港意外保险公会
fC".K
Yjp accident insurance scheme 意外保险计划
Z (XohWe2 accident year basis 意外年度基准
+s;>@j()V accommodation 通融；贷款
.I?~R:(Ig accommodation bill 通融票据；空头票据
6>]w1
H accommodation party 汇票代发人
R GL2S]UFs account balance 帐户余额；帐户结余
>6 R3KJe account book 帐簿
f`)*bx account collected in advance 预收款项
oY+p;&H account current book 往来帐簿
*M)M!jTv account of after-acquired property 事后取得的财产报告
6e8 gFQ"w2 account of defaulter 拖欠帐目
S=gb y account payable 应付帐款
G
c \^Kg^# account payee only [A/C payee only] 只可转帐；存入收款人帐户
%!r.) Wx|2 account receivable 应收帐款
/,_m\ JkwL account receivable report 应收帐款报表
Qvty;2$o@ account statement 结单；帐单；会计财务报表
?q b35 account title 帐户名称；会计科目
<F8 e?xy accountant's report 会计师报告
qW`?,N)r Accountant's Report Rules 会计师报告规则
B
6z 'Q accounting and auditing procedure 会计与审计程序；会计与核数程序
_RIlGs\. Accounting Arrangements 《会计安排》
kno[ !A7_6 accounting basis 会计基础
T(q Tipq0 accounting by Official Receiver 破产管理署署长呈交的帐目
I tb_ H Accounting Circular 《会计通告》
RRXp9{x` accounting class 会计类别
:}yT?LIyP accounting date 记帐日期；会计结算日期
?;_*8Doq-a accounting for money 款项核算
|dz"uIrT Accounting Officer 会计主任
| RXQ_| accounting period 会计报告期；会计期
/wax5FS'I, accounting policy 会计政策；会计方针
~8yh,U accounting practice 会计惯例
&=x4M]t9L accounting principle 会计准则
peF)U
!`D accounting record 会计记录
LRg]'? accounting report 会计报告
*:Rs\QH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aU~?&] Accounting Society of China 中国会计学会
Rpv[rvK' accounting statement 会计报表
]
j8bv3 accounting system 会计制度；会计系统
0QT:@v2R accounting transaction 会计事项；帐务交易
yQ$]`hr; accounting treatment 会计处理
S2 e3d accounting year 会计年度
tRpY+s~Fq accretion 增值；添加
,l 6,k<
accrual 应计项目；应累算数目
x(cv }#}S8 accrual basis 应计制；权责发生制
x1? mE)n] accrual basis accounting 应计制会计；权责发生制会计
0ki- /{; accrue 应累算；应计
e MHz/;I accrued benefit 应累算利益
EG `6T accrued charges 应计费用
2QRO$NieV accrued cumulative preference share dividend 应累算的累积优先股股息
n| {#5# accrued expenses 应累算费用
OxYAM,F accrued interest payable 应付利息；应计未付利息
5 ty2e`~K accrued interest receivable 应收利息；应计未收利息
^?Mp(o accrued right 累算权益
-2; 6Pw mv accruing profit 应累算的利润
. }/8 ] accumulated fiscal reserve 累积财政储备
3i7EF. accumulated profit 累积利润；滚存溢利
.wD
$Bsm`t accumulated reserve 累积储备
q~b# ml2QS accumulation of surplus income 累积收益盈余
$3 P De acquired assets 既得资产
Uffwzd! acquisition 收购；购置；取得
M2 |!,2 acquisition cost 购置成本
D>[Sib/@ acquisition expenses 购置费用
DH
yv^ acquisition of 100% interest 收购全部股权
!9WGZfK+0Y acquisition of control 取得控制权
@t~y9UfF acquisition of fixed assets 购置固定资产
|67Jw 2 acquisition of shell “买壳”
60vmjm Xl acquisition price 收购价
t\hnnu`Pq act of God 天灾
H oABo: acting partner 执事合伙人
YD'gyP4 active market 买卖活跃的市场；交投畅旺的市场；旺市
a1~|?PCbY active partner 积极参与的合伙人
D9[19,2 r` active trading 交投活跃
["<Xh0_ actual circulation 实际流通
B` Z3e %g# actual cost 实际成本
~c35Y9-5 actual expenditure 实际开支；实际支出
e{@RBYX@+c actual income 实际入息；实际收入；实际收益
9 L:wfg}8s actual market 现货市场
| J3'#7 actual price 现货价；实际价格
s|e.mZk/ actual profit 实际利润
D{6 y^@/ actual quotation 实盘；实际价位；实际报价
(|K+1R actual year basis 按实际年度计算
ywA vq T, actuals 实货
% -!%n= P actuarial investigation 精算调查
l.o/H| actuarial principle 精算原则
yws'}{8 actuarial report 精算师报告
bRxI7 ' Actuarial Society of Hong Kong 香港精算学会
P!W%KobZ7| actuarial valuation 精算师估值
22ON=NN actuary 精算师
'z; (Y*jb ad referendum agreement 暂定协议；有待覆核的协定
`FPQ Oa*%3 ad valorem duty 从价税；按值征税
N!(mM;1X) ad valorem duty system 从价税制
~i"=:D ad valorem fee 从价费
%NrH\v{7Q ad valorem tariff 从价关税
E:x@O8F additional allowance 额外免税额
(p[#[CI9 additional amount for unexpired risk 未过期风险的额外款额
n?fy@R additional assessable profit 补加应评税利润
N.JR($N$ additional assessment 补加评税
,2fi`9=\ additional commitment 额外承担
CW+kK N additional commitment vote 额外承担拨款
MW 7~ =T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x"Ky_P~ additional dependent parent allowance 供养父母额外免税额
H% O\4V2s additional provision 额外拨款
u2oS Ci additional stamp duty 附加印花税
[f_^B U& additional tax 补加税罚款；补加税款
lg aSIXDK Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
YRlf U5 adjudged bankrupt 被裁定破产
[ =>=5'- adjudicated bankrupt 裁定破产人
;qgo= adjudication fee 裁定费；评定印花税额手续费；评估契据费
Wk0E7Pr adjudication of bankruptcy 裁定破产；宣告破产
4=^_VDlpd adjudication of insolvency 裁定无力偿还债务
8gP1]xD adjusted actual 经调整的实数；调整后的实数
XPX?+W=mv adjusted current assets 经调整的流动资产；调整后的流动资产
TmG);B} adjusted figure 经调整的数字；调整后的数额
zWEPwOlI1P adjusted liabilities 经调整的负债；调整后的负债
e]R zvWq adjusted loss 经调整的亏损；调整后的亏损
Ab@ G^SLX 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
^v; )6a2 adjusted profit 经调整的利润；调整后的利润
D.a>i?W adjusted surplus 经调整的盈余额；调整后的盈余额
^cYB.oeu adjusted value 经调整的价值；调整后的价值
Keh =>K)T adjustment 调整；修订；理算〔保险〕
9-;-jnDy adjustment centre 调剂中心
k`:zQ d^T adjustment lag 调整过程的时间差距；调整时差
{$^'oRk adjustment mechanism 调整机制
qPQIcJ adjustment of loss 亏损调整
msmW2Zc adjustment process 调整过程；调整程序
sF
{,n0<8 adjustment range 调整幅度
9lb?%UFe administered exchange rate 受管制汇率
PR@6=[|d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:0r ,.) administration expenses 行政费用
/f#b;qa, administration fee 手续费；行政费
XDY]LAV administration in bankruptcy 破产管理
z V&l^. administration order 遗产管理令
$ ,}jz.R@ administrator 管理人；遗产管理人
=LaE EL administrator of the estate 遗产管理人
^lHy)!&A admission of debt 债项承认书
"W7|Xp admission of proof 接纳债权证明
%zcA|SefP advance 放贷款项；垫付款项；预支款项；预付款项
(.4lsKN< advance account 暂支帐目；预付款帐户
).71gp@ & advance compensation 预付补偿金
v6*0@/L
M advance from shareholder 股东垫款
%hVR|K|J advance pending reimbursement 预支以待日后付还
;QBS0x\f@ advanced economy 先进经济体系
|n 26[=\B advancement 预付；预付财产
TDH^x1P advances warrant 垫款令
M6g8+ sio advancing 贷出
^ }7O|Y7 adverse balance 逆差
+x2JC' -H adverse exchange 逆汇
fp [gKRSF advertisement addressed to shareholders 在报章刊登的致股东通告
K0.a U advice for collection 托收通知书
?\o~P advice of drawing 提款通知书；汇票通知书
-Uo11'{ advice of payment 付款通知
~ XOmxz0 Advisory Committee [Securities and Futures Commission]
Lk( ESV;r 谘询委员会〔证券及期货事务监察委员会〕
I\mF dE Advisory Committee on Diversification 经济多元化谘询委员会
WE) *~5 affidavit 誓章；遗产申报誓章
,CqWm9 affidavit of no receipt 述明无收款的誓章
t /+;#- affiliate 联号；联营公司；附属公司
hN3FH# YO affiliated company 附属公司；联号；联营公司
+bz nKy! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^QS`H@+Z affordability 负担能力
tpJA~!mG3 African Development Bank [AfDB] 非洲开发银行
2{=]Pf after-acquired property 事后取得的财产
11oNlgY& after-hours dealing 市后交易
m]n2wmE3n after-tax profit 税后盈利；税后利润；税后溢利
Td i^P}i_ agency agreement 代理协议
:H] d1 agency expenses 代理机构的开支
V %8(zt agency fee 代理费
hZJ~zx~ Agency Law 《代理法》
\ Bo$
3 agent 代理人；承销人
yNI0Do
2 agent of company 公司代理人
'n'>+W: agent's fee 代理人费；经纪费
VVeJe"!t aggregate 总计；总数；总体数字
Q!+AiSTU aggregate amount 总款额；总额
s 47R,K$ aggregate assets and liabilities 总体资产与负债
jqaX|)8|$ aggregate at constant price 按固定价格计算的总体数字
MJGT|u8O& aggregate demand 总需求
99=~vNn aggregate gross position 总持仓量
n4{%M aggregate limit 总限额
?#z$(upQ aggregate of salaries tax 合计薪俸税
pCE
GZV,d@ aggregate performance 总体表现；总体业绩
Q a (Sb aggregate supply 总体供应
g# $ C8k aggregate surplus 总盈余
LzU'6ah';5 aggregate total 整体总额
A)U"F&tvm aggregate value 总值；合计价值
c e;7 aggregated basis 合计基准
M/W"M9u aggregated net chargeable income 合计应课税入息实额
[D~] aggregation 合并计算；合计；总和
SoU( fI[6 aggregation of incomes of husband and wife 夫妇入息合并计算
- qP)L;n aggregation of property 财产的总和
B'yjMY![
agio 差价；贴水
=>
(g_\ 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》
3'z$@ ;Ev+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e}uK"dl( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<odi>!ViH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!,`'VQw$ 《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》
uY5|Nmiu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F=qILwd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n#P>E( K agreement for a settlement 授产协议
6BV 6<PHJ agreement for assignment 转让协议
%E_Y4Oe1 agreement for sale 售卖协议；买卖协议
!/p|~K agreement for sale and purchase 买卖协议
$4{sP Hi)I agreement for the payment of interest 支付利息协议
1K9.3n agreement for the repayment of money 还款协议
eke [{%L agreement of reinsurance 再保险协议
a} @b2Wc* Agricultural Bank of China 中国农业银行
: TT q
air passenger departure tax 飞机乘客离境税
0S5xmEzop Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ZH
Q?{" airport tax 机场税
d ~ M; alcohol duty 酒精税
{bXN[=j alienation 让与；让渡；转让
Z|_V ;*
alimony 生活费；赡养费
|qX ?F` All Ordinaries Index [AOI] 所有普通股指数
6u"wgX]H all risks 全险；综合险
x"z\d,O%W All Sales Record for Stock Market 《股票市场成交报告》
B!+c74 Allied Capital Resources Limited 新联财务有限公司
J2Dn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dl/ C?Fll allocation letter 拨款信件
*O$|,EsY allocation of fund 分配款项；预留款项
&| (K#|^@ allocation of profit 利润分配；溢利分配
D|5mNX %e allocation warrant 拨款令
={B C0, allotment 分配；配股
% G!!0V! allotment notice 股份配售通知；配股通知
hrKeOwKHU allotment of shares 股份分配
Pn9". allowable 可获宽免；免税的
"bej#'M# allowable business loss 可扣除的营业亏损
.JKH=?~\ allowable expenses 可扣税的支出
+'m9b 7+v allowance 免税额；津贴；备抵；准备金
E{V?[HcWq allowance for debts 债项的免税额
FsqH:I4O allowance for depreciation by wear and tear 耗损折旧免税额
iM8Cw/DS allowance for funeral expenses 殡殓费的免税额
~3s ?.[}d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w,IJ44f ^% allowance for repairs and outgoings 修葺及支出方面的免税额
% f;v$rsZ allowance to debtor 给债务人的津贴
|.9PwD8~VD alteration of capital 资本更改
Q9cSrU [$ alternate trustee 候补受托人
z YaFbNi amalgamation 合并
=Z.0-C>W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bVcJ/ +Yx| ambit of charges 征税范围；收费范围
[7><^?t
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HW[&q American Commodities Exchange 美国商品交易所
.M:&Aj)x16 American Express Bank Limited 美国运通银行
UwW@}cy,L American Stock Exchange 美国证券交易所
:0@0muo amortization 摊销
w~6/p amount due from banks 存放银行同业的款项
q# j[0,^ $ amount due from banks abroad 存放海外银行同业的款项
J0 Yb _(w amount due from holding companies 控股公司欠款
B}04 E^ amount due from local banks 存放本港银行同业的款项
_7N?R0j^9N amount due to banks 银行同业的存款
;\th.!'rn amount due to banks abroad 海外银行同业的存款
{ EZR}N amount due to holding companies 控股公司存款
">7xSWR*4 amount due to local banks 本港银行同业的存款
S(3h{Y"# amount due to outport banks 外埠银行同业的存款
7B0`.E^~ amount for note issue 发行纸币的款额
i ?B<&'G amount of bond 担保契据的款额
OX.5o lb amount of consideration 代价款额
uyEk 1)HC amount of contribution 供款数额
e_!h>=$%8 amount of indebtedness 负债款额
npeL1zO-$ amount of principal of the loan 贷款本金额
`0ZH =*P amount of rates chargeable 应征差饷数额
>yc),]1~ amount of share capital 股本额
6Zpa[,g m amount of sums assured 承保款额
*ssw`}yE' amount of variation 变动幅度
!9gpuS[ amount of vote 拨款数额
~
tR!hc} amount payable 应付款额
SkV pZh amount receivable 应收款额
skeeec\V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q=!QCDO( analysis 分析
F$>#P7ph\a ancillary risk 附属风险
=0&Xdx X annual account 周年帐目；周年帐目报表；年度决算；年结
h<3bv&oI . annual accounting date 年结日期
e| C2/U- annual allowance 每年免税额；年积金；年度津贴；年津
7r,GdP . annual balance 年度余额
8]&Fu 3M^ annual disposable income 每年可动用收入
MZV bOcSAd annual estimates 周年预算
Z3o HOy annual fee 年费
+Q"s!\5 annual general meeting 周年大会
R;AcAJ; annual growth rate 年增率；每年增长率
7/&t aw%i annual long-term supplement 长期个案每年补助金
yq, qS0Fo annual pensionable emolument 可供计算退休金的年薪
<O)
if^ annual report 年报
xe OfofC(l Annual Report on the Consumer Price Index 《消费物价指数年报》
=WN8> <K! annual return 周年报表；周年申报表；每年报税表格
,h5 FX^ Annual Return Rules 《周年报表规则》
1V5N)ty annual review of consumer prices 每年消费物价回顾
Y<^Or annual roll-forward basis 逐年延展方式
B$c'^
) annual salary 年薪
K4Ed ] hX annual statement 年度报表；年度决算表
DB"z93Mr<K 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
Dg^s$2 annuitant 年金受益人
=WF @S1 annuity 年金
W S vhC annuity contract 年金合约
0dx%b677d annuity on human life 人寿年金
-=
c&K& antecedent debt 先前的债项
`-s]d q ante-dated cheque 倒填日期支票
y2g)*T!m anticipated expenditure 预期开支
PtPx (R3 anticipated net profit 预期纯利
4EeV O 5 anticipated revenue 预期收入
EP 4?+"Z anti-inflation measure 反通货膨胀措施
ko!]vHB9` anti-inflationary stance 反通货膨胀立场
Yk{4 3yw apparent deficit 表面赤字
FBi&M Z` apparent financial solvency 表面偿债能力
1"A"AMZf apparent partner 表面合伙人
Ye^#]%m application for personal assessment 个人入息课税申请书
5!i\S[: application of fund 资金应用
JWM4S4yZHR application to release as liquidator and to destruct the books of accounts and documents
,~ =+]9t 申请免除清盘人职务及毁灭帐簿与文件
1jK2*y appointed actuary 委任精算师
abe5 As r appointed auditor 委任核数师；委任审计师
"2!5g )iO appointed trustee 委任的受托人
NHdNCHhA>- appointer 委任人
s7`2ky()kz apportioned pro rata 按比例分摊
gW G>}M@ apportionment 分配；分摊
!y1qd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)CH\]>-FO apportionment formula 分摊方程式
u~t% GIg apportionment of estate duty 遗产税的分摊
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T)pX appraisal 估价；评估
!':y8(Ou appreciable growth 可观增长
9-Qu5 L~ appreciable impact 显着影响
w V v@
appreciable increase 可观增长
F6{Q1DqI appreciation 增值；升值
#cl|5jm+m# appreciation against other currencies 相对其他货币升值
O8*yho appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q\s>Oe6$ appreciation tax 增值税
-<\hcV`& appropriation 拨款；拨用；拨付
i:R_g] appropriation account 拨款帐目
6
#jpA.; Appropriation Bill 拨款法案
0d ,& ) appropriation-in-aid system 补助拨款办法
"f!H[F1~ approved assets 核准资产
od/Q"5t[p approved basket stock 认可一篮子证券
]D >\Z(b approved budget 核准预算
HvG~bZN approved charitable donation 认可慈善捐款
N,ihQB5 approved charitable institution 认可慈善机构
F{17 K$y approved currency 核准货币；认可货币
Gd2t^tc approved estimates 核准预算
2r eQd47 approved estimates of expenditure 核准开支预算
=6, w~|W approved overseas insurer 核准海外保险人
XJ1<!tl approved overseas trust company 核准海外信托公司
l5Q-M{w0x approved pooled investment fund 核准汇集投资基金
c_6~zb?k+m approved provident fund scheme 认可公积金计划
#
i|pi'I j approved provision 核准拨款
;`Wh^Qgi approved redeemable share 核准可赎回股份
dJ,,yA* approved regional stock 认可地区性证券
sc# q03 approved retirement scheme 认可退休金计划
QL@}hw.F approved subordinated loan 核准附属贷款
mk`#\=GE arbitrage 套戥；套汇；套利
-[A=\]Rf J arbitrageur 套戥者；套汇者
)O6_9f_ arbitrary amount 临时款项
qAVZ&:# arrangement 措施；安排；协定
u85Uy
yN arrears 欠款
FHyyZ{" arrears of pay 欠付薪酬
LeXkl=CC arrears of revenue 逾期未收税款；逾期未收的帐项
3Yf!H-(\uB articles of association 组织章程；组织细则；组织章程细则
vy5SBiK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}ILg_>uq[ ascertainment of profit 确定利润
7,D 6RP(b "Asia Clear" “亚洲结算系统”
,uhOf! | Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}woN I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$mDlS Asian Development Fund [ADF] 亚洲发展基金
5m a(~5 Asian dollar bond 亚洲美元债券
iJ EKLv Asian dollar market 亚洲美元市场
s#C~HK Asian dollar rate 亚洲美元利率
Ov~>* [ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mRD '@n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:LMLY<8>9 asked price 沽盘；喊价；索价；卖方报价
`BKV/Xl assessable income 应评税入息
GPU,.s"&( assessable loss 应评税亏损
$r/tVu2!W assessable profit 应评税利润
r| 0wIpi6Q assessable value 应评税值
^ yVKW5x assessed profit 估定利润
$n9Bp'< assessed value 经评估价值
3q$"`w assessment 评税；评定；估价；评税单
6 #Afj0 assessment number 评税编号；估价编号
i| OG#PsY- assessment of additional tax 补加税评税
C \5"Kb assessment of performance 业绩评估；实绩评价
H6%%n
X Assessor 评税主任
#TKByOcD2! asset price bubbles 资产价格泡沫
x`g sD3C asset-backed securities 具资产保证的证券
^Y+P(o$HM assets accretion 资产增值
xe!6Pgcb assets and liabilities 资产与负债
T!Eyq, ] assets betterment statement 资产递增表；资产改进表
;UDd4@3`S" assets lending 实物放款；有抵押贷款
! 6: X] assets of the company passing on the death 死者去世时转移的公司资产
-}Q^A_xK assets pledged as security for liabilities 用作负债抵押的资产
dhmZ3 ~cW> assets portfolio 资产投资组合
wYLJEuS| assets price 资产价格
u40<>A assets quality 资产质素
L<M H: assets realization 资产变现
&Uu8wFbIJ assets refinancing arrangement 资产再集资安排
ya0D5 0m assets securitization 资产证券化
M*lCoJ assets situated outside Hong Kong 在香港以外地方的资产
1|/]bffg!c assets stripping 削减资产；拆卖资产
ntt:>j$ assets value 资产值
tg' 2 v/ assignee 承让人
GYK&QYi, assignment 转让；转让书；转让契
4-veO3&.h assignment of interest 权益转让
"$rmy>d assignment of letters patent and trade mark 专利证书及商标转让
4vbtB2 assignment of property 物业转让；物业转让书
o!>h
Q#h assignment right 转让权
S"G` j!m1 assignor 转让人
Z@{e\ sZ) associate 有联系的人；有关连人士；相联者；合伙人；联系人
b rt1Kvu8( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t } q \. associate member 附属会员
E-J<%+ associated body corporate 相联法人团体
T+U,?2nF: associated company 相联公司；联属公司
2u?k;"]V associated corporation 相联法团
A~MIFr /8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@<,YUp,%S 公认会计师公会〔英国〕
U UaC@Rs2 Association of Futures Exchange Brokers 香港期货经纪协会
Y$&+2w,)H, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y+0HC2(o association of underwriters 承保人组织
N#zh$0!8bJ assumption of control 接管
rwSmdJ~ assurance 担保；保险；转易；转易书
Qvl3 =[S assurance of interest 权益的转易
.P5OUK at 19XX price 按一九ＸＸ年价格计算
Qy_! +q at a discount 按赔价计算；按贴水价格计算；打折扣
0$A7"^] at a premium 按溢价计算；按升水价格计算
W2W4w at call 通知付款；按通知
tEE4 "OAy at constant market price 按固定市价计算
#<EMG|&( at constant price 按固定价格计算
i]M:ntB" at cost 按成本计算
@ dx$&;w at current market price 按当时市价计算；按现时市价计算
$ =GnoS at current price 按当时价格计算；按现时价格计算
1sN >U< at factor cost 按要素成本计算；按生产要素成本计算
+(l(|lQy$ at money-of-the-day price 按付款当日价格计算
Q dtGFY4f, at or better 按指定或较佳价位〔买卖指令〕
C|hD^m at par 按面值计算；平价
l Z f =# at sight 见票即付
u#r[JF9LP at the close 按收市盘
nOj0"c at the opening 按开市盘
Q8> attestation 见证；见证条款
6h%_\I.Z[[ at-the-money option 平价期权
3yp?|> e attorney 受权人；受托代表人
mX&!/U attornment 新拥有人承认书
Zxv Bo4>tH attributable profit 可归属利润
Kp)H>~cL attributable share value 可归属股份价值
!bg2(2z Auckland Stock Exchange 奥克兰证券交易所
tVFydN~ auction 拍卖
vE<z0 l auctioneer 拍卖商
W&`{3 L audit 审计；核数
q9iHJ'lMD* Audit Commission 审计署
-jdhdh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%.[jz,;) 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〕
V~! lY\ audit review 帐目审查
' zz ^ !@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O i-=
Fp audited account 审计帐目；经审计的帐目
PRQEk.C audited annual account 经审计的周年帐目
OuuN~yC audited balance sheet 经审计的资产负债表
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; !I L auditor 核数师；核数主任；审计师
TQ&1!~L* auditor's certificate 核数师证明书；审计师证明书
Z0#&D&2sV auditor's report 核数师报告；审计师报告
]**h`9MF
Aussie bond 澳元债券
,!7\?=G6}v austerity budget 紧缩预算
vn(j i= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+pG[
[}/ Australia All Ordinaries Index 澳洲所有普通股票指数
-lqsFaW Australian Dollar [AUD] 澳元
=
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*g Australian Options Market 澳大利亚期权市场
x?rn< = Australian Securities Commission 澳洲证券事务监察委员会
m]D3ec\K' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v-ZTl4j$ Australian Stock Exchange 澳大利亚证券交易所
t$zeB OI) Austrian Schilling [ATS] 奥地利先令
B+r$_L&I authentication 认证；鉴证
U *K6FWqiB authority to purchase 委托购买证；委购书
/{71JqFis authorization 认可；核准；授权；授权书
AJ "a authorization by direction 指示授权
6haw\ * authorization by instruction 指令授权
rJ=r_v authorization by warrant 令状授权
$rV4JROb authorization of unit trust 单位信托的认可
lv!8)GX| authorized agent 指定代理人
$ /#F9>e Z authorized capital 法定资本
mIh >8))E authorized clerk 出市员
+ J` Qv,0 authorized dealer 认可交易商
6QM$aLLP? authorized financial institution 认可财务机构
[M/0 Qx[, authorized fund 认可基金
_MLbJ authorized fund house 获授权的基金公司；认可基金公司
U
ljWBd authorized institution 认可机构
% Kzu&*9Hb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yE{\]j| Zf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[!ilcHE) authorized insurer 获授权保险人；获认可承保人
E/ @ authorized investment 特准投资项目
F!7\Za, authorized person 获授权人
aE
2= authorized representative 获授权代表
q{C D :I:- authorized share capital 法定股本
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t=*<X automated quotation system 自动报价系统
f)1*%zg% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T%]@R4z#q 自动交易系统〔香港期货交易所有限公司〕
\N[2-;[3 automatic adjustment mechanism 自动调整机制
Mi)h<lY automatic adjustment system 自动调整系统
\5P 5N]] Automatic Clearing House 自动票据交换所
Fk`|?pQm automatic exchange rates accumulation system 自动化汇率累集系统
^y.|KA3[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!uW;Ea? automatic teller machine [ATM] 自动柜员机
szUJh9- autopay 自动转帐
%;,4q B
available assets 可用资产
hV}C.- 6h available fiscal reserve 现存财政储备
;Iax \rQ available profit 可用利润
aIo%~w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WP5Vev9*+ average 平均；平均数；海损
#`@5`;U># average basic salary 平均基本薪金
3R<VpN){ average consumer expenditure 平均消费开支；一般消费开支
N<~LgH average cost 平均成本
:_[pZ;-@ average cost of land production 增辟土地平均成本
Ij2T h] average daily turnover 平均每日成交额
nhy:5eSK average daily wage rate 平均每日工资率
#O N^6f2 average expenditure pattern 平均开支模式
$6]1T> average growth rate 平均增长率
/HVxZ2bar average net fixed assets 固定资产平均净值
a[ jNT$8 average of relatives 相对价格平均数
q{l %k average price 平均价格
tQE<'94A average propensity to consume 平均消费倾向；一般消费倾向
? tkl
cYB average propensity to save 平均储蓄倾向；一般储蓄倾向
L, 2; -b| average rate 平均率
6 apK average revenue 平均收入；平均收益
n(#[[k9&Ic average stock 平均库存；平均存货
C6A!JegU average yearly rent 平均年租
Y^ b}~t avoidance of double taxation 避免双重课税
9L>73P{_ avoidance of tax 避税
