A:
vH7"tz&RIp A share Ａ股；甲类股份
0! !pNK%( abatement of tax 减税；减扣免税额
!xa,[$w(^ ABN AMRO Bank N.V. 荷兰银行
QEtZ]p1H@ above-the-line expenditure 线上项目支出；经常预算支出
<4( rY9 above-the-line receipt 线上项目收入；经常预算收入
[nflQW6 ABSA Asia Limited 南非联合亚洲有限公司
*a+~bX)18 absolute change 绝对数值变更
<$7*yV absolute expenditure 实际开支
zFv>'1$ absolute guideline figure 绝对准则数字
qFvtqv2 absolute interest 绝对权益
t;E-9`N absolute order of discharge 绝对破产解除令
Q=w\)qJ absolute profit margin 绝对利润幅度
,hX03P -X absolute value 实值；绝对值
rEZa%)XJ absolutely vested interest 绝对既得权益
Ym0Xl(Se absorbed cost 已吸收成本；已分摊成本
a"hlPJlG absorption 吸收；分摊；合并
G~^Pkl3%T absorption rate 吸收率；摊配率；分摊率
WFLT[j!1 ACB Finance Limited 亚洲商业财务有限公司
G?8,&jP~T acceptable form of reciprocity 合理的互惠条件
t5e% "}>7H acceptable rate 适当利率；适当汇率
SRj|XCd acceptance agreement 承兑协议
)LH nDx acceptance for honour 参加承兑
TQbhK^] acceptor 承兑人；接受人；受票人
!XgkK k acceptor for honour 参加承兑人
+mV4Ty accident insurance 意外保险
spn 1J i Accident Insurance Association of Hong Kong 香港意外保险公会
"K~+ T\^|k accident insurance scheme 意外保险计划
.F}ZP0THnZ accident year basis 意外年度基准
,uuQj]Dac+ accommodation 通融；贷款
KqaeRs.u accommodation bill 通融票据；空头票据
{v~& .| accommodation party 汇票代发人
%n!s{5 :F account balance 帐户余额；帐户结余
b lxH`O! account book 帐簿
Z/56JYt!~ account collected in advance 预收款项
"S)4Cjk account current book 往来帐簿
:S?'6lOc( account of after-acquired property 事后取得的财产报告
N.BD]_C account of defaulter 拖欠帐目
"hp K8vQ account payable 应付帐款
b^ ^Cj( account payee only [A/C payee only] 只可转帐；存入收款人帐户
8|V6Rg A% account receivable 应收帐款
Z]oa+W+ account receivable report 应收帐款报表
E}\^GNT account statement 结单；帐单；会计财务报表
c9i CH~ account title 帐户名称；会计科目
$eRxCX?b2 accountant's report 会计师报告
Alh%Z\ Accountant's Report Rules 会计师报告规则
gwR ^Z{ accounting and auditing procedure 会计与审计程序；会计与核数程序
Qn<J@% Accounting Arrangements 《会计安排》
(a]'}c$X9` accounting basis 会计基础
-4Y}Y5 9\ accounting by Official Receiver 破产管理署署长呈交的帐目
#Rjm3# gc Accounting Circular 《会计通告》
g :e| accounting class 会计类别
OsvAm'B accounting date 记帐日期；会计结算日期
3"!2C,3c# accounting for money 款项核算
<hQ@]2w$ Accounting Officer 会计主任
$U"/.Mh\ accounting period 会计报告期；会计期
BJ~Q\Si6 accounting policy 会计政策；会计方针
ObMsnc n accounting practice 会计惯例
H>-,1/IY accounting principle 会计准则
0>VgO{ X accounting record 会计记录
M)Tv (7 accounting report 会计报告
C[? itk ! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+z;xl-*[ Accounting Society of China 中国会计学会
U: gE:t f accounting statement 会计报表
J'^BxN& accounting system 会计制度；会计系统
QRw3 06 accounting transaction 会计事项；帐务交易
8+v6%,K2 accounting treatment 会计处理
2P@>H_JFF accounting year 会计年度
!bT0kP$3} accretion 增值；添加
} B^s!y&b accrual 应计项目；应累算数目
hFj. d]S accrual basis 应计制；权责发生制
^=E4~22q accrual basis accounting 应计制会计；权责发生制会计
Nr3td`; accrue 应累算；应计
tNmH*"wR< accrued benefit 应累算利益
{eqUEdC accrued charges 应计费用
WO^sm Ck accrued cumulative preference share dividend 应累算的累积优先股股息
R b\=\ accrued expenses 应累算费用
B2W PjhzD accrued interest payable 应付利息；应计未付利息
d q"b_pr; accrued interest receivable 应收利息；应计未收利息
f![x7D$ accrued right 累算权益
=@ gH$Q_1 accruing profit 应累算的利润
r"Pj ,}$A accumulated fiscal reserve 累积财政储备
\TC& /'7} accumulated profit 累积利润；滚存溢利
dGP*bMCT accumulated reserve 累积储备
+7N6]pK|" accumulation of surplus income 累积收益盈余
cJj0`@0f acquired assets 既得资产
I)_072^O acquisition 收购；购置；取得
/=,^fCCN acquisition cost 购置成本
V |#B=W acquisition expenses 购置费用
3=T<c?[ acquisition of 100% interest 收购全部股权
;7tOFsV acquisition of control 取得控制权
] A9Vh acquisition of fixed assets 购置固定资产
( F0.lDZ acquisition of shell “买壳”
8T$:^HW acquisition price 收购价
7ABHgw~?8r act of God 天灾
92+({ fg W acting partner 执事合伙人
7{8!IcR # active market 买卖活跃的市场；交投畅旺的市场；旺市
.Z'CqBr[: active partner 积极参与的合伙人
\
$X3n\ active trading 交投活跃
N!9DZEcm actual circulation 实际流通
hY-;Wfg actual cost 实际成本
SO]x^+[ actual expenditure 实际开支；实际支出
z} )H$]: $ actual income 实际入息；实际收入；实际收益
08yTTt76t actual market 现货市场
o@EV>4e y actual price 现货价；实际价格
tojJQ6;J actual profit 实际利润
$J=9$.4" actual quotation 实盘；实际价位；实际报价
2=(=Wjk. actual year basis 按实际年度计算
o
PR^Z
pt actuals 实货
Ibd7[A\ actuarial investigation 精算调查
jR }h3! actuarial principle 精算原则
1nBE8
N actuarial report 精算师报告
rS>njG;R Actuarial Society of Hong Kong 香港精算学会
} I; =IYrN actuarial valuation 精算师估值
,#gA(B # actuary 精算师
!CO aPrg ad referendum agreement 暂定协议；有待覆核的协定
@D[;$YEk ad valorem duty 从价税；按值征税
0N_Ma' )i ad valorem duty system 从价税制
`@" )R- ad valorem fee 从价费
.7+_ubj&, ad valorem tariff 从价关税
kS/Zb3 additional allowance 额外免税额
)
;-AT^ additional amount for unexpired risk 未过期风险的额外款额
VskyRxfdW3 additional assessable profit 补加应评税利润
e9k}n\t3 additional assessment 补加评税
GB^Ch YOb additional commitment 额外承担
H Tf7r- additional commitment vote 额外承担拨款
Il~ph9{JH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1,,o_e\nn3 additional dependent parent allowance 供养父母额外免税额
7 82NiVed additional provision 额外拨款
A~h. ,<+" additional stamp duty 附加印花税
/LPSI^l!m additional tax 补加税罚款；补加税款
'#u |RsZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
p,]Hs{R adjudged bankrupt 被裁定破产
3::DURkjf adjudicated bankrupt 裁定破产人
6>Lr adjudication fee 裁定费；评定印花税额手续费；评估契据费
c .KpXY adjudication of bankruptcy 裁定破产；宣告破产
mBQ6qmK adjudication of insolvency 裁定无力偿还债务
Eq~&d.j adjusted actual 经调整的实数；调整后的实数
p` 33 `25 adjusted current assets 经调整的流动资产；调整后的流动资产
e u^z&R!um adjusted figure 经调整的数字；调整后的数额
M2my> adjusted liabilities 经调整的负债；调整后的负债
]/bf#&@g`k adjusted loss 经调整的亏损；调整后的亏损
C Ij3D" adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/G G QO$' adjusted profit 经调整的利润；调整后的利润
#*}4 = adjusted surplus 经调整的盈余额；调整后的盈余额
c5R58#XK= adjusted value 经调整的价值；调整后的价值
8 yB adjustment 调整；修订；理算〔保险〕
v)okVyv adjustment centre 调剂中心
J3S@1"
adjustment lag 调整过程的时间差距；调整时差
Tx `;y| adjustment mechanism 调整机制
i/-Xpj]Zf adjustment of loss 亏损调整
MFiX8zwhx+ adjustment process 调整过程；调整程序
o-GlBXI; adjustment range 调整幅度
I$9 t^82j administered exchange rate 受管制汇率
Y.[^3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~O
65=8 administration expenses 行政费用
h&NcN-[" administration fee 手续费；行政费
w # ,:L) administration in bankruptcy 破产管理
fC&Egy administration order 遗产管理令
pWO,yxr: administrator 管理人；遗产管理人
najd~%?Rs administrator of the estate 遗产管理人
x AkM_< admission of debt 债项承认书
wu/]M~XwI admission of proof 接纳债权证明
"'^#I_*Mf advance 放贷款项；垫付款项；预支款项；预付款项
J0C, K U ( advance account 暂支帐目；预付款帐户
C8-4 m68" advance compensation 预付补偿金
lRZt)) 3 advance from shareholder 股东垫款
H.'MQ advance pending reimbursement 预支以待日后付还
b@/z^k{ % advanced economy 先进经济体系
@&83 /U? advancement 预付；预付财产
g5;
W6QX advances warrant 垫款令
-KCm#! advancing 贷出
1Xu\Tm\Ux adverse balance 逆差
Hh$x8ADf adverse exchange 逆汇
Pf F7*}P advertisement addressed to shareholders 在报章刊登的致股东通告
:PY~Cws advice for collection 托收通知书
$s)G0/~W advice of drawing 提款通知书；汇票通知书
}f; Zx)! advice of payment 付款通知
#J\
2/~ Advisory Committee [Securities and Futures Commission]
n/=&?#m}d 谘询委员会〔证券及期货事务监察委员会〕
.B6$U>>NS^ Advisory Committee on Diversification 经济多元化谘询委员会
cCw?%qq,L affidavit 誓章；遗产申报誓章
K0g<11}(Yg affidavit of no receipt 述明无收款的誓章
5A>W;Q\4 affiliate 联号；联营公司；附属公司
Y9'Bdm/ affiliated company 附属公司；联号；联营公司
iRPt0?$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BYqDC<Fq affordability 负担能力
Q*^zph T African Development Bank [AfDB] 非洲开发银行
y9=/kFPR m after-acquired property 事后取得的财产
@Vr?)_ 0 after-hours dealing 市后交易
6HCP1`gg after-tax profit 税后盈利；税后利润；税后溢利
T]Vh]|_s agency agreement 代理协议
CGbW] D$@ agency expenses 代理机构的开支
Om \?<aul agency fee 代理费
`2o/W]SSk Agency Law 《代理法》
z%} ^9 agent 代理人；承销人
3R
!Mfz* agent of company 公司代理人
S "!nM]2L agent's fee 代理人费；经纪费
S@k4k^Vg aggregate 总计；总数；总体数字
|0vY'A)] aggregate amount 总款额；总额
N FDi2L>Ba aggregate assets and liabilities 总体资产与负债
%A,4vLe~6 aggregate at constant price 按固定价格计算的总体数字
Z h)Qq?H aggregate demand 总需求
((SN We aggregate gross position 总持仓量
w[^s) 1 aggregate limit 总限额
VuN=
JX aggregate of salaries tax 合计薪俸税
t9Ht
5 4 aggregate performance 总体表现；总体业绩
ReE6h\j aggregate supply 总体供应
f[6;)ZA aggregate surplus 总盈余
$A`D p{e" aggregate total 整体总额
5)wz `OS aggregate value 总值；合计价值
SaH0YxnY+ aggregated basis 合计基准
(%rO'X aggregated net chargeable income 合计应课税入息实额
)V*Z|,#no aggregation 合并计算；合计；总和
7 M =LyrO aggregation of incomes of husband and wife 夫妇入息合并计算
c_ s=>z aggregation of property 财产的总和
yEJ}!/ agio 差价；贴水
L%# #U'e3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ZxlQyr`~a( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VC:.ya|Z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
| 2,u!{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w^s|YF=c 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Z!0D97^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(|(#~o]40t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c:.k2u agreement for a settlement 授产协议
>V2Tr$m j agreement for assignment 转让协议
\ { r%.G agreement for sale 售卖协议；买卖协议
Z
7rVM agreement for sale and purchase 买卖协议
y m<3 agreement for the payment of interest 支付利息协议
byR|L:L agreement for the repayment of money 还款协议
D4g$x' agreement of reinsurance 再保险协议
aF7" 4^ P Agricultural Bank of China 中国农业银行
R *lJe6 air passenger departure tax 飞机乘客离境税
.uG|Vq1v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R#eY@N}\ airport tax 机场税
h[b; _>7 alcohol duty 酒精税
p^_2]%,QeM alienation 让与；让渡；转让
~L)9XK^15 alimony 生活费；赡养费
DF|(C Qs9 All Ordinaries Index [AOI] 所有普通股指数
\R#]}g0! all risks 全险；综合险
ln-+ = jk All Sales Record for Stock Market 《股票市场成交报告》
Nb~.6bsL Allied Capital Resources Limited 新联财务有限公司
GLrHb 3@"N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0"]N9N;/ allocation letter 拨款信件
}ac0} allocation of fund 分配款项；预留款项
*^e06xc: allocation of profit 利润分配；溢利分配
} QVREj allocation warrant 拨款令
r8x <- u4 allotment 分配；配股
T2|dFKeWG allotment notice 股份配售通知；配股通知
T~@$WM( allotment of shares 股份分配
M}2a/}4 allowable 可获宽免；免税的
D|lp3\`% allowable business loss 可扣除的营业亏损
FGY4 u4y allowable expenses 可扣税的支出
2x%Xx3! allowance 免税额；津贴；备抵；准备金
f mu `o- allowance for debts 债项的免税额
{WfZE&B allowance for depreciation by wear and tear 耗损折旧免税额
GY@(% ^ allowance for funeral expenses 殡殓费的免税额
N=R|s$,Oy9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N) D;)ZH allowance for repairs and outgoings 修葺及支出方面的免税额
1 ;Bgt v$ allowance to debtor 给债务人的津贴
Y TP6m9hA+ alteration of capital 资本更改
Wm_:1~ alternate trustee 候补受托人
s @\UZ C amalgamation 合并
Q'x Z\t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
oRmz'F ambit of charges 征税范围；收费范围
Al&)8x{p amended valuation 经修订的估值
sTeW4Hnp American Commodities Exchange 美国商品交易所
=w &JDj American Express Bank Limited 美国运通银行
J<J_yRg 2 American Stock Exchange 美国证券交易所
JtA
tG% amortization 摊销
91Bl{ amount due from banks 存放银行同业的款项
yv1Z*wTpO amount due from banks abroad 存放海外银行同业的款项
sswYwU amount due from holding companies 控股公司欠款
rBR,lS$4 amount due from local banks 存放本港银行同业的款项
h~|B/.[R:3 amount due to banks 银行同业的存款
QfqosoP\D amount due to banks abroad 海外银行同业的存款
t*X
k'(v amount due to holding companies 控股公司存款
Ps=OL\i amount due to local banks 本港银行同业的存款
Reci:T(_ amount due to outport banks 外埠银行同业的存款
X@`kuWIUw amount for note issue 发行纸币的款额
?U3X,uv5J amount of bond 担保契据的款额
';<g c5EK amount of consideration 代价款额
Qry?h*p+` amount of contribution 供款数额
|-kU]NJFR amount of indebtedness 负债款额
VsLlPw { amount of principal of the loan 贷款本金额
x%<oeM3U amount of rates chargeable 应征差饷数额
nSUQ Eho< amount of share capital 股本额
s'/b&Idf8 amount of sums assured 承保款额
zg)-RC G amount of variation 变动幅度
7Uy49cs, amount of vote 拨款数额
="X2AuK%1$ amount payable 应付款额
.8[Uk^q amount receivable 应收款额
y"5>O|` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#|\w\MJamP analysis 分析
6 KT]3*B ancillary risk 附属风险
H\W/;N n annual account 周年帐目；周年帐目报表；年度决算；年结
Qv~KGd9 annual accounting date 年结日期
0A$x'pU) annual allowance 每年免税额；年积金；年度津贴；年津
3e Owy~ annual balance 年度余额
~cHpA;x9<^ annual disposable income 每年可动用收入
/"$ A?}V annual estimates 周年预算
Ns3k(j16 annual fee 年费
urM=l5Sx annual general meeting 周年大会
'x'.[=; annual growth rate 年增率；每年增长率
o{C7V * annual long-term supplement 长期个案每年补助金
qyA%_;ReMY annual pensionable emolument 可供计算退休金的年薪
o u%Xnk~ annual report 年报
"DWw]\xO]( Annual Report on the Consumer Price Index 《消费物价指数年报》
}V@ *
:3w8 annual return 周年报表；周年申报表；每年报税表格
xV]eEOiLM Annual Return Rules 《周年报表规则》
lt:xN?--A? annual review of consumer prices 每年消费物价回顾
ey icMy`7{ annual roll-forward basis 逐年延展方式
2QU ZBrs s annual salary 年薪
RXo!K iQO annual statement 年度报表；年度决算表
heLWVI[so 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
}F v:g! annuitant 年金受益人
Nd5G-eYI annuity 年金
f=$w,^ )M annuity contract 年金合约
"t[9EbFL annuity on human life 人寿年金
Etv!:\\[ antecedent debt 先前的债项
-o\o{?t, ante-dated cheque 倒填日期支票
8xAxn+; anticipated expenditure 预期开支
*<.{sx^Gk anticipated net profit 预期纯利
!|\$|m<n anticipated revenue 预期收入
BYh F? anti-inflation measure 反通货膨胀措施
|$hBYw anti-inflationary stance 反通货膨胀立场
0[/GEY@ apparent deficit 表面赤字
G&eRhif apparent financial solvency 表面偿债能力
?vnO@Bb/ a apparent partner 表面合伙人
`a$c6^a application for personal assessment 个人入息课税申请书
nTy8:k '] application of fund 资金应用
G=1&:nW ' application to release as liquidator and to destruct the books of accounts and documents
O
%x <
申请免除清盘人职务及毁灭帐簿与文件
wW. V>$q appointed actuary 委任精算师
V *}xlxSL appointed auditor 委任核数师；委任审计师
[ 2WJ];FJ appointed trustee 委任的受托人
TnuNoMD. appointer 委任人
o7_*#5rD apportioned pro rata 按比例分摊
m'j]T/WF apportionment 分配；分摊
0.MD_s0) > Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5o v F$qn apportionment formula 分摊方程式
:NHP," apportionment of estate duty 遗产税的分摊
]U4)2s appraisal 估价；评估
n BN+.RB:( appreciable growth 可观增长
_m?TE q B appreciable impact 显着影响
jV}tjwq appreciable increase 可观增长
xJ&E2Bf appreciation 增值；升值
[WfigqY`b* appreciation against other currencies 相对其他货币升值
<6!;mb
;cX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vO?\u`vY appreciation tax 增值税
nfj8z@ ! appropriation 拨款；拨用；拨付
)\`.Ru~, appropriation account 拨款帐目
Zk={3Y Appropriation Bill 拨款法案
b{~64/YJ appropriation-in-aid system 补助拨款办法
?o>JX.Nl&7 approved assets 核准资产
3 |se]~ approved basket stock 认可一篮子证券
O4 +a [82 approved budget 核准预算
C>ME gGP approved charitable donation 认可慈善捐款
t7P[^f15[ approved charitable institution 认可慈善机构
g"KH~bN approved currency 核准货币；认可货币
&E/0jxM1 approved estimates 核准预算
7NFRCCXHQ approved estimates of expenditure 核准开支预算
?q*,,+'0 approved overseas insurer 核准海外保险人
K6 z)&< approved overseas trust company 核准海外信托公司
_ aaQ1A`p approved pooled investment fund 核准汇集投资基金
2F
z;TNS approved provident fund scheme 认可公积金计划
)<~v ~|re approved provision 核准拨款
tCVaRP8eC+ approved redeemable share 核准可赎回股份
MEI.wJZ approved regional stock 认可地区性证券
(O(X k+L approved retirement scheme 认可退休金计划
Dt ~3Qd0 approved subordinated loan 核准附属贷款
" 0V8i%a arbitrage 套戥；套汇；套利
U65a _dakk arbitrageur 套戥者；套汇者
; *ZiH%q, arbitrary amount 临时款项
I'%\
E , arrangement 措施；安排；协定
]lgI Q;r arrears 欠款
o4U[;.?c arrears of pay 欠付薪酬
,zP.ch 0K arrears of revenue 逾期未收税款；逾期未收的帐项
,,Ia 4c
articles of association 组织章程；组织细则；组织章程细则
'CfM'f3uu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
aCZ7G
% Y ascertainment of profit 确定利润
"J=A(w5 "Asia Clear" “亚洲结算系统”
!A|ayYBb\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
. 1q4Q\B< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qt.Y6s:r_ Asian Development Fund [ADF] 亚洲发展基金
B*-A erdH Asian dollar bond 亚洲美元债券
%"gV>E_u Asian dollar market 亚洲美元市场
g.:b\JE ` Asian dollar rate 亚洲美元利率
+gh*n,:| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S O#R5Mu2N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k3- 7Vyg asked price 沽盘；喊价；索价；卖方报价
U 6`E\?d` assessable income 应评税入息
a{y"vVQOF assessable loss 应评税亏损
x9qoS)@CM assessable profit 应评税利润
x 3C^ S ~ assessable value 应评税值
Mv 1V
Vk assessed profit 估定利润
"b6e w2\ assessed value 经评估价值
km=d'VvnI assessment 评税；评定；估价；评税单
*B0
7- assessment number 评税编号；估价编号
x#hGJT assessment of additional tax 补加税评税
Y )](jU%o assessment of performance 业绩评估；实绩评价
Afao Fn+ Assessor 评税主任
N NTUl $ asset price bubbles 资产价格泡沫
:OC(93d)0 asset-backed securities 具资产保证的证券
>=VtL4K^ assets accretion 资产增值
Y5XhV;16 assets and liabilities 资产与负债
QP={b+8 assets betterment statement 资产递增表；资产改进表
D/<;9 hw assets lending 实物放款；有抵押贷款
s4kkzTnXE3 assets of the company passing on the death 死者去世时转移的公司资产
[Fo" MeH?R assets pledged as security for liabilities 用作负债抵押的资产
Ed ,O>( assets portfolio 资产投资组合
q*pWx]Y assets price 资产价格
hL(zVkYI assets quality 资产质素
iI@m e= assets realization 资产变现
#$*l#j"#A assets refinancing arrangement 资产再集资安排
>6\rhx> assets securitization 资产证券化
_N2tf/C&= assets situated outside Hong Kong 在香港以外地方的资产
]fb3>HOTJ assets stripping 削减资产；拆卖资产
,EuJ0]2 assets value 资产值
l99{ eD assignee 承让人
9+"\7MHw assignment 转让；转让书；转让契
TxDzGC assignment of interest 权益转让
SGA!%=Lp assignment of letters patent and trade mark 专利证书及商标转让
'du{ky assignment of property 物业转让；物业转让书
pU)g93 assignment right 转让权
[(D^`K<b assignor 转让人
=0gfGwD{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
nApkK1? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S mjg [ associate member 附属会员
+:D90p$e associated body corporate 相联法人团体
|d0,54! associated company 相联公司；联属公司
Ua](o H associated corporation 相联法团
H6! <y- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A"W}l) +X 公认会计师公会〔英国〕
:f|X$>
b Association of Futures Exchange Brokers 香港期货经纪协会
S-D=-{@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M>kk"tyM association of underwriters 承保人组织
p#6V|5~8 assumption of control 接管
M RZ/%OZ. assurance 担保；保险；转易；转易书
SPEDN}/^ assurance of interest 权益的转易
7Ew.6!s#n1 at 19XX price 按一九ＸＸ年价格计算
SWZA`JVK at a discount 按赔价计算；按贴水价格计算；打折扣
JAA{5@ ST at a premium 按溢价计算；按升水价格计算
{24Y1ohK at call 通知付款；按通知
ocbNf'W ; at constant market price 按固定市价计算
u{>_ Pb at constant price 按固定价格计算
o7B }~;L at cost 按成本计算
Wgr`)D at current market price 按当时市价计算；按现时市价计算
BMlu>, at current price 按当时价格计算；按现时价格计算
1;$8=j2 at factor cost 按要素成本计算；按生产要素成本计算
xw5LPz;B at money-of-the-day price 按付款当日价格计算
( /): at or better 按指定或较佳价位〔买卖指令〕
<z+b88D at par 按面值计算；平价
pS
C5$a( at sight 见票即付
^>H+#@R at the close 按收市盘
5Rc^5Nv at the opening 按开市盘
{6uh Ub
attestation 见证；见证条款
-'jPue 2\ at-the-money option 平价期权
KE
k]<b= attorney 受权人；受托代表人
F A#?+kd attornment 新拥有人承认书
""2g{!~ r attributable profit 可归属利润
Ml Bw=Nr attributable share value 可归属股份价值
us,1:@a)a Auckland Stock Exchange 奥克兰证券交易所
i9FtS7 auction 拍卖
Pa}B0XBWP auctioneer 拍卖商
Nr(3!- audit 审计；核数
_ o-lNt+ Audit Commission 审计署
:>t^B+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|>2IgTh1a 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〕
XA%a7Xtni audit review 帐目审查
14,Pf`5Sz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7KzMa%= audited account 审计帐目；经审计的帐目
1; "t8.*%e audited annual account 经审计的周年帐目
/V% ]lmxQ audited balance sheet 经审计的资产负债表
i$Sq.NU auditor 核数师；核数主任；审计师
J"TM[4^\Y auditor's certificate 核数师证明书；审计师证明书
(3;dtp>Xx auditor's report 核数师报告；审计师报告
OSsxO(;g Aussie bond 澳元债券
*xl930y austerity budget 紧缩预算
nHB=*Mj DV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[3#A)# kWm Australia All Ordinaries Index 澳洲所有普通股票指数
ydyGPZ t Australian Dollar [AUD] 澳元
xa?#wY
b Australian Options Market 澳大利亚期权市场
<e : 2DB& Australian Securities Commission 澳洲证券事务监察委员会
SB 3= 5"q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g[,1$39Z|@ Australian Stock Exchange 澳大利亚证券交易所
R1%2]? Austrian Schilling [ATS] 奥地利先令
RRBokj)] authentication 认证；鉴证
\ \ WIu? authority to purchase 委托购买证；委购书
(Wm4JmX% authorization 认可；核准；授权；授权书
+C(v4@=nd authorization by direction 指示授权
{ fmY_T[Q8 authorization by instruction 指令授权
HcrI3v|6 authorization by warrant 令状授权
-p:X]Ov authorization of unit trust 单位信托的认可
u* <G20~A authorized agent 指定代理人
CX8tTbuFl authorized capital 法定资本
mu1Lg s$; authorized clerk 出市员
5$T>noD authorized dealer 认可交易商
*vss authorized financial institution 认可财务机构
':v@Pr| authorized fund 认可基金
z>f>B6 authorized fund house 获授权的基金公司；认可基金公司
"F*'UfOwrZ authorized institution 认可机构
H9^D lIv(' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e (^\0 =u< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$1CAfSgKw authorized insurer 获授权保险人；获认可承保人
r`THO j\cM authorized investment 特准投资项目
[,F5GW{x authorized person 获授权人
!U@?Va~Zn authorized representative 获授权代表
5 E%dF9q authorized share capital 法定股本
}/% (7F f{ automated quotation system 自动报价系统
r] +V:l3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;!CYp; _ 自动交易系统〔香港期货交易所有限公司〕
-'tgr6=|w" automatic adjustment mechanism 自动调整机制
\?bp^BrI automatic adjustment system 自动调整系统
88d q8T4 Automatic Clearing House 自动票据交换所
?5%|YsJP_ automatic exchange rates accumulation system 自动化汇率累集系统
Q &Rj)1! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I\6u(; @ automatic teller machine [ATM] 自动柜员机
dJh T}"x autopay 自动转帐
3zO'=g wJ available assets 可用资产
0@9.h{s@ available fiscal reserve 现存财政储备
ugM,wT&~Y available profit 可用利润
{5f? y\Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
u"%i3%Yjh average 平均；平均数；海损
G?Y2 b average basic salary 平均基本薪金
He4sP` &I average consumer expenditure 平均消费开支；一般消费开支
4JT Fdbx average cost 平均成本
Kf XE=v{t average cost of land production 增辟土地平均成本
y7 I')}SC average daily turnover 平均每日成交额
JNzNK.E!m- average daily wage rate 平均每日工资率
o9!DK average expenditure pattern 平均开支模式
C(:tFuacpw average growth rate 平均增长率
=H_|007C average net fixed assets 固定资产平均净值
-ISI!EU$ average of relatives 相对价格平均数
FDB^JH9d average price 平均价格
QD0upYG average propensity to consume 平均消费倾向；一般消费倾向
D?u*^?a2 average propensity to save 平均储蓄倾向；一般储蓄倾向
`}s$cgEG average rate 平均率
6#+&_ #9 average revenue 平均收入；平均收益
Xj;nh?\u average stock 平均库存；平均存货
xz FV] average yearly rent 平均年租
3_Su5~^ avoidance of double taxation 避免双重课税
93|u.
@lEy avoidance of tax 避税
