A:
~ |A0* A share Ａ股；甲类股份
eh]sye KBj abatement of tax 减税；减扣免税额
\
ya@9OA ABN AMRO Bank N.V. 荷兰银行
wi
jO2F above-the-line expenditure 线上项目支出；经常预算支出
+ls`;f above-the-line receipt 线上项目收入；经常预算收入
KZZ Y 9 ABSA Asia Limited 南非联合亚洲有限公司
lA/-fUA absolute change 绝对数值变更
vBF9!6X . absolute expenditure 实际开支
e_KfnPY
absolute guideline figure 绝对准则数字
M_ %-A absolute interest 绝对权益
Khc^ q*|C) absolute order of discharge 绝对破产解除令
gVzIEE25 absolute profit margin 绝对利润幅度
`t)9u^[<( absolute value 实值；绝对值
y'4Qt.1ukN absolutely vested interest 绝对既得权益
Q/0gd? U? absorbed cost 已吸收成本；已分摊成本
nC% qdzT absorption 吸收；分摊；合并
C<(oaeQY absorption rate 吸收率；摊配率；分摊率
Fih
pp< ACB Finance Limited 亚洲商业财务有限公司
Ow4(1eE_ acceptable form of reciprocity 合理的互惠条件
Gvh"3|u ?z acceptable rate 适当利率；适当汇率
/P TRe5-7 acceptance agreement 承兑协议
W9tZX5V1 acceptance for honour 参加承兑
Mkk.8AjC| acceptor 承兑人；接受人；受票人
_[Imwu} acceptor for honour 参加承兑人
a4 N f\7 accident insurance 意外保险
][ ?J8F Accident Insurance Association of Hong Kong 香港意外保险公会
QOg >|"KL accident insurance scheme 意外保险计划
a oU" accident year basis 意外年度基准
/(5"c> accommodation 通融；贷款
sr&W+4T accommodation bill 通融票据；空头票据
z
rSPa \M accommodation party 汇票代发人
I%a-5f$0 account balance 帐户余额；帐户结余
AzXL lQ account book 帐簿
]2)A/fOW account collected in advance 预收款项
j"h/v7~ account current book 往来帐簿
[*zg? ur account of after-acquired property 事后取得的财产报告
JOt( r}gU account of defaulter 拖欠帐目
Y01! D"{\ account payable 应付帐款
e]88 4FP account payee only [A/C payee only] 只可转帐；存入收款人帐户
o#f"wQH;p account receivable 应收帐款
pUqC 88*j account receivable report 应收帐款报表
3s%ND7!/ account statement 结单；帐单；会计财务报表
hPBBXj/= account title 帐户名称；会计科目
Sm4BZF~!B accountant's report 会计师报告
]gcOMC Accountant's Report Rules 会计师报告规则
\2a;z<( accounting and auditing procedure 会计与审计程序；会计与核数程序
8/dMvAB1So Accounting Arrangements 《会计安排》
eU%4 9 A accounting basis 会计基础
_W g} #r accounting by Official Receiver 破产管理署署长呈交的帐目
4^2>K C_ Accounting Circular 《会计通告》
Q9O_>mZy accounting class 会计类别
lm;hW&O9 accounting date 记帐日期；会计结算日期
-X$EE$: accounting for money 款项核算
~Y CH5, Accounting Officer 会计主任
-~ ~h1 accounting period 会计报告期；会计期
'0q$qN accounting policy 会计政策；会计方针
X7L:cVBg accounting practice 会计惯例
<Jhd%O accounting principle 会计准则
?=&S?p)-< accounting record 会计记录
9N9&y^SmD accounting report 会计报告
.4 W Jk>g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9_:"`)] 3B Accounting Society of China 中国会计学会
# lvt4a"P" accounting statement 会计报表
a,RCK~GR accounting system 会计制度；会计系统
3[fm| aU accounting transaction 会计事项；帐务交易
<F0^+Pf/ accounting treatment 会计处理
oH x :["F accounting year 会计年度
[C6ba{9 B accretion 增值；添加
9!Mh (KtQ accrual 应计项目；应累算数目
^x O](,H accrual basis 应计制；权责发生制
_@ B ? accrual basis accounting 应计制会计；权责发生制会计
4 Y59^ accrue 应累算；应计
eWv:wNouk accrued benefit 应累算利益
SV t~pE+Y accrued charges 应计费用
n)5t! accrued cumulative preference share dividend 应累算的累积优先股股息
FA,n> accrued expenses 应累算费用
)KFxtM - accrued interest payable 应付利息；应计未付利息
}TMO>eB' accrued interest receivable 应收利息；应计未收利息
d nD@B Q accrued right 累算权益
< MG&3L.[ accruing profit 应累算的利润
> .NLmzUX accumulated fiscal reserve 累积财政储备
}'wZ)N@ accumulated profit 累积利润；滚存溢利
Ox J0 . " accumulated reserve 累积储备
PR|z -T accumulation of surplus income 累积收益盈余
F ,S)P`? acquired assets 既得资产
7#j.y f4 acquisition 收购；购置；取得
mF@7;dpr acquisition cost 购置成本
cu>(;= acquisition expenses 购置费用
MUl7o@{' acquisition of 100% interest 收购全部股权
9oc_*V0< acquisition of control 取得控制权
-51LF=(!L acquisition of fixed assets 购置固定资产
(Nc~l ^a acquisition of shell “买壳”
k^ZP~.G acquisition price 收购价
(^iF)z act of God 天灾
tUH?N/qn acting partner 执事合伙人
A^).i_&# active market 买卖活跃的市场；交投畅旺的市场；旺市
c6i7f:'-0 active partner 积极参与的合伙人
L<=Dl active trading 交投活跃
]CLM'$ actual circulation 实际流通
eef&ZL6g actual cost 实际成本
O#;sY`fy_M actual expenditure 实际开支；实际支出
k F^4kCJ@ actual income 实际入息；实际收入；实际收益
vW e g1 actual market 现货市场
!{+CzUo@ actual price 现货价；实际价格
'MW%\W; actual profit 实际利润
M *w{PjU actual quotation 实盘；实际价位；实际报价
PY_ 8*~Z actual year basis 按实际年度计算
4r4 #u'Om actuals 实货
^X{U7?x actuarial investigation 精算调查
`>UUdv{C actuarial principle 精算原则
>z%YK dq actuarial report 精算师报告
}I
uqB*g[t Actuarial Society of Hong Kong 香港精算学会
&G_#=t& actuarial valuation 精算师估值
o#6QwbU25 actuary 精算师
LTS{[(% ad referendum agreement 暂定协议；有待覆核的协定
&C b,C+q ad valorem duty 从价税；按值征税
&1<[@:; ad valorem duty system 从价税制
>x*[izr/K ad valorem fee 从价费
9soEHG=P ad valorem tariff 从价关税
*7H
*epUa additional allowance 额外免税额
roc DO8f additional amount for unexpired risk 未过期风险的额外款额
>m lQ@Z_O additional assessable profit 补加应评税利润
'd B e,@ additional assessment 补加评税
^cw9Yjh6 additional commitment 额外承担
v|~=rvXFC additional commitment vote 额外承担拨款
T1$p%yQH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(" :Dz_ additional dependent parent allowance 供养父母额外免税额
`Gv\"|Gn additional provision 额外拨款
N9|J\;fzT additional stamp duty 附加印花税
.?s jr4 additional tax 补加税罚款；补加税款
v\dQjQu8 m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Tk[]l7R ~ adjudged bankrupt 被裁定破产
(bv{1 7K adjudicated bankrupt 裁定破产人
octQ[QXo# adjudication fee 裁定费；评定印花税额手续费；评估契据费
R K- bsf adjudication of bankruptcy 裁定破产；宣告破产
?&9=f\/P adjudication of insolvency 裁定无力偿还债务
*K_8=TIA* adjusted actual 经调整的实数；调整后的实数
> ye.rRZd` adjusted current assets 经调整的流动资产；调整后的流动资产
M`K]g&57hL adjusted figure 经调整的数字；调整后的数额
mW!n%f adjusted liabilities 经调整的负债；调整后的负债
<eM qg u adjusted loss 经调整的亏损；调整后的亏损
V-#JV@b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
>vo 6X]p~ adjusted profit 经调整的利润；调整后的利润
>3D1:0Sg adjusted surplus 经调整的盈余额；调整后的盈余额
wipl5O@L adjusted value 经调整的价值；调整后的价值
R.WB.FP adjustment 调整；修订；理算〔保险〕
d #1& "( adjustment centre 调剂中心
>)C7IQ / adjustment lag 调整过程的时间差距；调整时差
PcA^ jBgGl adjustment mechanism 调整机制
EpG9t9S9 adjustment of loss 亏损调整
8/j|=Q,5 adjustment process 调整过程；调整程序
` Ny(S2 adjustment range 调整幅度
# *pB"L administered exchange rate 受管制汇率
'k j
q C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nG3SDL#(k administration expenses 行政费用
n\D/WL v M administration fee 手续费；行政费
B|a <=~ administration in bankruptcy 破产管理
\ Y"S4<"R administration order 遗产管理令
0 cKsGD m administrator 管理人；遗产管理人
2;T?ry7 administrator of the estate 遗产管理人
WqefH{PB admission of debt 债项承认书
+o4o!;E) admission of proof 接纳债权证明
TYD( 6 N advance 放贷款项；垫付款项；预支款项；预付款项
!m:WoQ / advance account 暂支帐目；预付款帐户
;"IWm<]h;- advance compensation 预付补偿金
Uv[a
~ ' advance from shareholder 股东垫款
($`IHKF1.l advance pending reimbursement 预支以待日后付还
_Ycz@Jn advanced economy 先进经济体系
;taZixOH advancement 预付；预付财产
Z< >gx m< advances warrant 垫款令
@d{}M)6\! advancing 贷出
*LhwIY adverse balance 逆差
r4[=pfe25 adverse exchange 逆汇
1lIs
jBo g advertisement addressed to shareholders 在报章刊登的致股东通告
IY6Ll6OK advice for collection 托收通知书
X%s5D&gr advice of drawing 提款通知书；汇票通知书
Z*w({k7] advice of payment 付款通知
Zs/-/C| Advisory Committee [Securities and Futures Commission]
6 _" n 谘询委员会〔证券及期货事务监察委员会〕
]t!v`TH Advisory Committee on Diversification 经济多元化谘询委员会
qsp GNu affidavit 誓章；遗产申报誓章
X\!q8KEpR& affidavit of no receipt 述明无收款的誓章
MF.!D;s affiliate 联号；联营公司；附属公司
IW i0? V affiliated company 附属公司；联号；联营公司
Hk+44 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^k % +ao affordability 负担能力
l
opl African Development Bank [AfDB] 非洲开发银行
g zi=+oJ|4 after-acquired property 事后取得的财产
lwt,w<E$ after-hours dealing 市后交易
>F^$
' b] after-tax profit 税后盈利；税后利润；税后溢利
t)8c rX}P agency agreement 代理协议
j%3 $ytf|p agency expenses 代理机构的开支
0^Ldw)C" agency fee 代理费
**__&X p1 Agency Law 《代理法》
bj0HAgY@ agent 代理人；承销人
32+N?[9
* agent of company 公司代理人
fhZwYx&t agent's fee 代理人费；经纪费
::02? aggregate 总计；总数；总体数字
0_je@p+$
aggregate amount 总款额；总额
ynra%"sd aggregate assets and liabilities 总体资产与负债
"UD)3_R aggregate at constant price 按固定价格计算的总体数字
0y<9JvN$9 aggregate demand 总需求
9Oj b~ aggregate gross position 总持仓量
,9 ^ 5 aggregate limit 总限额
[wSoZBl aggregate of salaries tax 合计薪俸税
U7fpaxc- aggregate performance 总体表现；总体业绩
hb~d4 J=S aggregate supply 总体供应
=CFg~8 W aggregate surplus 总盈余
*g}==o ` aggregate total 整体总额
OO/>}? ob aggregate value 总值；合计价值
zx "EAF{ aggregated basis 合计基准
Bi fI.2| aggregated net chargeable income 合计应课税入息实额
D_<B^3w ) aggregation 合并计算；合计；总和
JfJ ln[ aggregation of incomes of husband and wife 夫妇入息合并计算
+1qvT_ aggregation of property 财产的总和
'p[6K'Uq5 agio 差价；贴水
P JK Y$s. 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》
*vBhd2HO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o|n;{zT" 《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》
J%ws-A?6rN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H h](n<Bs 《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》
JYjc^m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1*9 Yy~w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
( AA@ sN agreement for a settlement 授产协议
xF) .S@ agreement for assignment 转让协议
*]q`:~u2 agreement for sale 售卖协议；买卖协议
oU3gy[wF;b agreement for sale and purchase 买卖协议
N0lFx? 4 agreement for the payment of interest 支付利息协议
`,pBOh|' agreement for the repayment of money 还款协议
fU.hb%m)Q\ agreement of reinsurance 再保险协议
.6n| hYe Agricultural Bank of China 中国农业银行
w0js_P-uv air passenger departure tax 飞机乘客离境税
E.$//P n|1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oKS W:A airport tax 机场税
$(J)F-DB i alcohol duty 酒精税
wAR:G O'n alienation 让与；让渡；转让
.w m<l: alimony 生活费；赡养费
ZPM7R3%V)z All Ordinaries Index [AOI] 所有普通股指数
.Z QXY%g all risks 全险；综合险
FhH*lO& All Sales Record for Stock Market 《股票市场成交报告》
cQh{z8Bf?< Allied Capital Resources Limited 新联财务有限公司
(ce)A,; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zXGI{P0O allocation letter 拨款信件
Q!~1Xc0S`p allocation of fund 分配款项；预留款项
KYcc jX allocation of profit 利润分配；溢利分配
b2F1^]p allocation warrant 拨款令
%E, -dw allotment 分配；配股
79Q,XRWh| allotment notice 股份配售通知；配股通知
3s: ) CXO allotment of shares 股份分配
<C"}OW8 allowable 可获宽免；免税的
gc X allowable business loss 可扣除的营业亏损
]]V=\.y allowable expenses 可扣税的支出
q{,yas 7} allowance 免税额；津贴；备抵；准备金
ioTqT:. allowance for debts 债项的免税额
<9=RLENmY" allowance for depreciation by wear and tear 耗损折旧免税额
QQHC
1 allowance for funeral expenses 殡殓费的免税额
6*ZZ) W< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Tig6<t+Q allowance for repairs and outgoings 修葺及支出方面的免税额
,,9vk \ allowance to debtor 给债务人的津贴
Qw% 0<~< alteration of capital 资本更改
QIN# \ alternate trustee 候补受托人
G r d9yLF amalgamation 合并
`n|k+ts C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IfRrl/!nw ambit of charges 征税范围；收费范围
%ULd_ES^ amended valuation 经修订的估值
Ej VB\6, American Commodities Exchange 美国商品交易所
gJOswN;([ American Express Bank Limited 美国运通银行
_x#r,1V+D American Stock Exchange 美国证券交易所
;NJM3 g0I amortization 摊销
0XIrEwm@% amount due from banks 存放银行同业的款项
GEb)nHQq amount due from banks abroad 存放海外银行同业的款项
d7c m?+ amount due from holding companies 控股公司欠款
XnvaT(k7Y amount due from local banks 存放本港银行同业的款项
)^^}!U#|e amount due to banks 银行同业的存款
)./'RE+(k amount due to banks abroad 海外银行同业的存款
~b4fk^u`+ amount due to holding companies 控股公司存款
~ YZi "u amount due to local banks 本港银行同业的存款
Ug O \+cI amount due to outport banks 外埠银行同业的存款
K& Q0]r? amount for note issue 发行纸币的款额
R91u6r# amount of bond 担保契据的款额
Sag\wKV8 amount of consideration 代价款额
483vFL nF amount of contribution 供款数额
e''Wm.>g(+ amount of indebtedness 负债款额
tX}Fb0y amount of principal of the loan 贷款本金额
zjJyc? amount of rates chargeable 应征差饷数额
Fn%:0j amount of share capital 股本额
L' h'm{i amount of sums assured 承保款额
X4*/h$48 w amount of variation 变动幅度
0P53dF amount of vote 拨款数额
`wG&Cy]v amount payable 应付款额
8|Y^z_C amount receivable 应收款额
N=L
urXv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CUw
9aH analysis 分析
3vs2}IV' ancillary risk 附属风险
8@Km@o]? annual account 周年帐目；周年帐目报表；年度决算；年结
Q{Bj(f annual accounting date 年结日期
\J\1i=a-= annual allowance 每年免税额；年积金；年度津贴；年津
/ci.IT$Q^ annual balance 年度余额
CGg6n CB annual disposable income 每年可动用收入
Ri-wbYFaP annual estimates 周年预算
eZJOI1wNp annual fee 年费
n:! J3pR annual general meeting 周年大会
,wE M annual growth rate 年增率；每年增长率
1Q;` <= annual long-term supplement 长期个案每年补助金
3i$ AR annual pensionable emolument 可供计算退休金的年薪
{S&&X&A`v annual report 年报
,zyrBO0 Eq Annual Report on the Consumer Price Index 《消费物价指数年报》
9_/1TjrDN annual return 周年报表；周年申报表；每年报税表格
-jw=I yv Annual Return Rules 《周年报表规则》
(c_hX( annual review of consumer prices 每年消费物价回顾
`4p9K annual roll-forward basis 逐年延展方式
Wl2>U (lj annual salary 年薪
dCyQC A[ annual statement 年度报表；年度决算表
?8nG F%p 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
M*{e e0\`r annuitant 年金受益人
+%~g$#tlJo annuity 年金
t r} $82Po annuity contract 年金合约
g?+P &FL#I annuity on human life 人寿年金
t2$:*PvE antecedent debt 先前的债项
V!=]a^]: ante-dated cheque 倒填日期支票
}R'oAE}$ anticipated expenditure 预期开支
zc( 7p;w#p anticipated net profit 预期纯利
/ L8=8 anticipated revenue 预期收入
n#fg7d% anti-inflation measure 反通货膨胀措施
@'y"D anti-inflationary stance 反通货膨胀立场
ouI0"R&@ apparent deficit 表面赤字
;Os3
! apparent financial solvency 表面偿债能力
mnia>;
0H apparent partner 表面合伙人
7> Qt O application for personal assessment 个人入息课税申请书
fe$WR~ application of fund 资金应用
-|kDa1knA application to release as liquidator and to destruct the books of accounts and documents
J.d `tiN 申请免除清盘人职务及毁灭帐簿与文件
ro{MD s appointed actuary 委任精算师
"869n37 appointed auditor 委任核数师；委任审计师
o_5@R+& appointed trustee 委任的受托人
s5dh]vNN appointer 委任人
a`uT'g[* apportioned pro rata 按比例分摊
V]2z5u_q apportionment 分配；分摊
cG'Wh@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2S4z$(x3 apportionment formula 分摊方程式
}i e ]7N6; apportionment of estate duty 遗产税的分摊
G!IQ<FuY appraisal 估价；评估
H#y"3E<s appreciable growth 可观增长
2 ^aTW`>L appreciable impact 显着影响
Y 4O L 82Y appreciable increase 可观增长
GS H{1VS_b appreciation 增值；升值
U {Z>y?V/ appreciation against other currencies 相对其他货币升值
d w|0K+-PH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@n (In$ appreciation tax 增值税
[C6?:'}FA appropriation 拨款；拨用；拨付
YovY0nO appropriation account 拨款帐目
u| c+w)a Appropriation Bill 拨款法案
pS \>X_G3 appropriation-in-aid system 补助拨款办法
g]#Wve approved assets 核准资产
| |=Duk approved basket stock 认可一篮子证券
z"#.o^5 approved budget 核准预算
A@OV!DJe] approved charitable donation 认可慈善捐款
I1~ g?jpH approved charitable institution 认可慈善机构
jlBCu(.,_ approved currency 核准货币；认可货币
bph*X{lFK approved estimates 核准预算
\t@`]QzG: approved estimates of expenditure 核准开支预算
UJ[a& b approved overseas insurer 核准海外保险人
$ EIkk= z approved overseas trust company 核准海外信托公司
D,/9 rH approved pooled investment fund 核准汇集投资基金
Ah6x 2 (: approved provident fund scheme 认可公积金计划
s|'L0` <B approved provision 核准拨款
!*g AGt_ approved redeemable share 核准可赎回股份
A\)X&vR[6 approved regional stock 认可地区性证券
YP,PJnJU8 approved retirement scheme 认可退休金计划
t,,^^ll approved subordinated loan 核准附属贷款
N3<Jh arbitrage 套戥；套汇；套利
b3lpNJ J arbitrageur 套戥者；套汇者
pt#[.n#f arbitrary amount 临时款项
F948%?a arrangement 措施；安排；协定
{@Ac L:Eit arrears 欠款
s BnPS[Oo arrears of pay 欠付薪酬
beE % %C]X arrears of revenue 逾期未收税款；逾期未收的帐项
K~-XDLh5Nu articles of association 组织章程；组织细则；组织章程细则
ZZ* k3Ce Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[B`P]}g L: ascertainment of profit 确定利润
}HorR2(`N "Asia Clear" “亚洲结算系统”
#+0 R!Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>U Lp ! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
C6~dN& q Asian Development Fund [ADF] 亚洲发展基金
/p0LtUMu Asian dollar bond 亚洲美元债券
us%RQ8=k Asian dollar market 亚洲美元市场
zQ}N
mlk Asian dollar rate 亚洲美元利率
Y +54z/{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ui !|!V- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gUA}%YXe asked price 沽盘；喊价；索价；卖方报价
zP}v2 assessable income 应评税入息
)6^xIh assessable loss 应评税亏损
rU @?v+i assessable profit 应评税利润
3 H2;mqq assessable value 应评税值
+=Wdn )T assessed profit 估定利润
FaE o rQ assessed value 经评估价值
a HL '(< assessment 评税；评定；估价；评税单
-<]_:Kf{;& assessment number 评税编号；估价编号
Q0\5j<'e assessment of additional tax 补加税评税
UE w3AO assessment of performance 业绩评估；实绩评价
)fc"])&8 Assessor 评税主任
:w%b w\} asset price bubbles 资产价格泡沫
q)+ n2FM asset-backed securities 具资产保证的证券
v^fOT5\ assets accretion 资产增值
lG>e6[Wc assets and liabilities 资产与负债
^\jX5)2{ assets betterment statement 资产递增表；资产改进表
@!3^/D3 assets lending 实物放款；有抵押贷款
6 JYOe assets of the company passing on the death 死者去世时转移的公司资产
Gw^= kzh assets pledged as security for liabilities 用作负债抵押的资产
F5P{+z7 assets portfolio 资产投资组合
y|{?>3 assets price 资产价格
\'Kj.EO{?$ assets quality 资产质素
$#3<rcOq assets realization 资产变现
"IJMvTmj assets refinancing arrangement 资产再集资安排
MWh+h7k' assets securitization 资产证券化
q Xhf?x assets situated outside Hong Kong 在香港以外地方的资产
_C= [bI@ assets stripping 削减资产；拆卖资产
ArzsZ<\// assets value 资产值
d ovwB`5 assignee 承让人
^l&4UnLlc assignment 转让；转让书；转让契
_4B iF?1 assignment of interest 权益转让
n@[</E( assignment of letters patent and trade mark 专利证书及商标转让
.BDRD~kB assignment of property 物业转让；物业转让书
T JS1,3< assignment right 转让权
\Z Wmef assignor 转让人
_J~ta. associate 有联系的人；有关连人士；相联者；合伙人；联系人
<L/vNP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sNmC#, associate member 附属会员
\'t z| associated body corporate 相联法人团体
$'{`i 5XB associated company 相联公司；联属公司
vqz#V=J{ associated corporation 相联法团
-01 1U! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
KVpAV$|e 公认会计师公会〔英国〕
SLOYlRGCi Association of Futures Exchange Brokers 香港期货经纪协会
9~%]|_ ( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l'". }6S association of underwriters 承保人组织
X]U"r u{1q assumption of control 接管
b(-t)5^} assurance 担保；保险；转易；转易书
}.V0SM6 assurance of interest 权益的转易
aDvO(C at 19XX price 按一九ＸＸ年价格计算
hs_|nr0;[ at a discount 按赔价计算；按贴水价格计算；打折扣
5>[sCl- at a premium 按溢价计算；按升水价格计算
@ ^6O V) at call 通知付款；按通知
ZfCr"aL at constant market price 按固定市价计算
gdFoTcHgO| at constant price 按固定价格计算
NG!cEo:2aa at cost 按成本计算
3nC#$L- at current market price 按当时市价计算；按现时市价计算
#r ^@*<{^ at current price 按当时价格计算；按现时价格计算
! v VjZ at factor cost 按要素成本计算；按生产要素成本计算
p2DNbY\] at money-of-the-day price 按付款当日价格计算
as |c`4r\O at or better 按指定或较佳价位〔买卖指令〕
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6_G Sjz at par 按面值计算；平价
}rA+W -7 at sight 见票即付
Yn]y d1 at the close 按收市盘
P| P fG= at the opening 按开市盘
Iki+5 attestation 见证；见证条款
) a\DS yr at-the-money option 平价期权
#0<y 0uJ(y attorney 受权人；受托代表人
_.* 4Y attornment 新拥有人承认书
:Z]hI+7 attributable profit 可归属利润
~EWfEHf*BJ attributable share value 可归属股份价值
t,1! `/\ Auckland Stock Exchange 奥克兰证券交易所
5QFXj)hR+4 auction 拍卖
h* %0@ auctioneer 拍卖商
D)ne *}, audit 审计；核数
YEPG[ W<kg Audit Commission 审计署
5OW8G][ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b|8>eY 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〕
,#jhKnk2e audit review 帐目审查
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p `D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nw>T $Rz S audited account 审计帐目；经审计的帐目
Nk7e iQ audited annual account 经审计的周年帐目
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?F1l"}% audited balance sheet 经审计的资产负债表
X)iWb(@k"7 auditor 核数师；核数主任；审计师
B 6' % J auditor's certificate 核数师证明书；审计师证明书
&Bz7fKCo auditor's report 核数师报告；审计师报告
V_A,d8=lt Aussie bond 澳元债券
[g h[ F austerity budget 紧缩预算
LXu"r fp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%v+fN?%x,d Australia All Ordinaries Index 澳洲所有普通股票指数
.Lr )~ Australian Dollar [AUD] 澳元
G<^]0`"+)t Australian Options Market 澳大利亚期权市场
:UDn^ ( # Australian Securities Commission 澳洲证券事务监察委员会
0B$7S, 2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~UJ u
@M Australian Stock Exchange 澳大利亚证券交易所
_?]BVw Austrian Schilling [ATS] 奥地利先令
fByh";<`P authentication 认证；鉴证
l88a#zUQDN authority to purchase 委托购买证；委购书
fzFvfMAU authorization 认可；核准；授权；授权书
R4~zL!7; authorization by direction 指示授权
Wt)SdF=U/ authorization by instruction 指令授权
ZH$sMh<xg authorization by warrant 令状授权
ZOr Tbik authorization of unit trust 单位信托的认可
bu"68A;> authorized agent 指定代理人
ic0v*Y$ authorized capital 法定资本
F2PLy
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eFj6p< authorized dealer 认可交易商
_z( 5e authorized financial institution 认可财务机构
Ad`[Rt']kI authorized fund 认可基金
Neo^C_[vN authorized fund house 获授权的基金公司；认可基金公司
;4/dk_~p] authorized institution 认可机构
,8xP8T~Kmv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!G"9xrr1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I~]Q55 authorized insurer 获授权保险人；获认可承保人
@
Zgl> authorized investment 特准投资项目
v<7Gln authorized person 获授权人
9"HmHy&:E authorized representative 获授权代表
Dd 5xXs+c authorized share capital 法定股本
aO^:dl5 automated quotation system 自动报价系统
x'@32gv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:B*vkwT 自动交易系统〔香港期货交易所有限公司〕
^QXw[th!d
automatic adjustment mechanism 自动调整机制
[C+Gmu automatic adjustment system 自动调整系统
Ff Yd+]+? Automatic Clearing House 自动票据交换所
2i7i\?<. automatic exchange rates accumulation system 自动化汇率累集系统
E/dO7I`B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d@D;'2}Yc automatic teller machine [ATM] 自动柜员机
Q 9yGQu autopay 自动转帐
S[L#M;n available assets 可用资产
uK;K{ available fiscal reserve 现存财政储备
!O F?xW available profit 可用利润
9b" 9m *gC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y[ iDX# average 平均；平均数；海损
SvX=isu!. average basic salary 平均基本薪金
OB I+<2`Oc average consumer expenditure 平均消费开支；一般消费开支
.B 85!lCF average cost 平均成本
Vedyy\TU average cost of land production 增辟土地平均成本
{ywXz|T P average daily turnover 平均每日成交额
3qAwBVWa average daily wage rate 平均每日工资率
j!lAxlOX average expenditure pattern 平均开支模式
H:q )^$s average growth rate 平均增长率
'9*5-iO average net fixed assets 固定资产平均净值
2 /yXY_L average of relatives 相对价格平均数
HBh` 2Q average price 平均价格
f=:3! k,S average propensity to consume 平均消费倾向；一般消费倾向
Ka]J^w;a average propensity to save 平均储蓄倾向；一般储蓄倾向
i \ =z' average rate 平均率
~|CJsD/ average revenue 平均收入；平均收益
xH_A@hf; average stock 平均库存；平均存货
HY jMNj0 average yearly rent 平均年租
%s$rP avoidance of double taxation 避免双重课税
5:Yck< avoidance of tax 避税
