A:
0D [@u3W A share Ａ股；甲类股份
H{zPft abatement of tax 减税；减扣免税额
=!0I_L/ ABN AMRO Bank N.V. 荷兰银行
1 /iE`Si above-the-line expenditure 线上项目支出；经常预算支出
cf;H t^M\ above-the-line receipt 线上项目收入；经常预算收入
AtHS@p ABSA Asia Limited 南非联合亚洲有限公司
uofLhy! absolute change 绝对数值变更
f(Hu {c5yV absolute expenditure 实际开支
+=fKT,-*G! absolute guideline figure 绝对准则数字
i/qTFQst
_ absolute interest 绝对权益
JOfV] eCL absolute order of discharge 绝对破产解除令
k W-81 absolute profit margin 绝对利润幅度
FC>d_=V absolute value 实值；绝对值
#g v4
absolutely vested interest 绝对既得权益
{NQo S" absorbed cost 已吸收成本；已分摊成本
49h0^;xlo: absorption 吸收；分摊；合并
?0vNEz[ absorption rate 吸收率；摊配率；分摊率
AU{:;%.g ACB Finance Limited 亚洲商业财务有限公司
'" xiS$b( acceptable form of reciprocity 合理的互惠条件
?[= U%sPu= acceptable rate 适当利率；适当汇率
6?gi_3g
acceptance agreement 承兑协议
])T/sO#' acceptance for honour 参加承兑
C1B'#F9EO acceptor 承兑人；接受人；受票人
j% tEZ"H acceptor for honour 参加承兑人
JF9Hfs/jS accident insurance 意外保险
e!0OW7 kV Accident Insurance Association of Hong Kong 香港意外保险公会
r6Nm!Bq7 accident insurance scheme 意外保险计划
r"_Y3SxxL accident year basis 意外年度基准
l5 J.A@0 accommodation 通融；贷款
_ l&ucA accommodation bill 通融票据；空头票据
`wO}H z accommodation party 汇票代发人
7
.+al)hl account balance 帐户余额；帐户结余
v59nw]' account book 帐簿
.W.;~`EW account collected in advance 预收款项
Sb"2I m > account current book 往来帐簿
& Ocu# Cb account of after-acquired property 事后取得的财产报告
J!p<oW)a! account of defaulter 拖欠帐目
0HibY[_PbD account payable 应付帐款
BQNp$]5s account payee only [A/C payee only] 只可转帐；存入收款人帐户
k0ItG?Cv account receivable 应收帐款
3H8Al account receivable report 应收帐款报表
<Dm Tj$ account statement 结单；帐单；会计财务报表
J r*"V` account title 帐户名称；会计科目
A 7 Y_HIo accountant's report 会计师报告
-!dQ)UEP Accountant's Report Rules 会计师报告规则
(F&YdWe: accounting and auditing procedure 会计与审计程序；会计与核数程序
=,:K) Accounting Arrangements 《会计安排》
,2zKQ2 z accounting basis 会计基础
m &E l) accounting by Official Receiver 破产管理署署长呈交的帐目
3|eUy_d 3 Accounting Circular 《会计通告》
)I9aC~eAD accounting class 会计类别
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accounting date 记帐日期；会计结算日期
DY3:#X`4 accounting for money 款项核算
n|KKby.$ Accounting Officer 会计主任
qgexb\x\4 accounting period 会计报告期；会计期
J/kH%_ >Ir accounting policy 会计政策；会计方针
dR[o|r accounting practice 会计惯例
^k72{ 3N( accounting principle 会计准则
'JZ_ accounting record 会计记录
c@OP5L>{ accounting report 会计报告
A ,<@m2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^H=o3#P~L Accounting Society of China 中国会计学会
s[V `e2O accounting statement 会计报表
l,y^HTc}7/ accounting system 会计制度；会计系统
x0G>ktWq< accounting transaction 会计事项；帐务交易
J lIS0hnv accounting treatment 会计处理
vttrKVA accounting year 会计年度
L82 NP)St accretion 增值；添加
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8I Z accrual 应计项目；应累算数目
h48 bb.p2 accrual basis 应计制；权责发生制
E .;io*0 accrual basis accounting 应计制会计；权责发生制会计
F#1kZ@nq accrue 应累算；应计
yN:>!SQ accrued benefit 应累算利益
</ZHa:=7 accrued charges 应计费用
9dYOH)f accrued cumulative preference share dividend 应累算的累积优先股股息
3B# !2| accrued expenses 应累算费用
@ ;J|xkJ accrued interest payable 应付利息；应计未付利息
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(PWH accrued interest receivable 应收利息；应计未收利息
JtmQzr0> accrued right 累算权益
?>?ZAr accruing profit 应累算的利润
_85 E=
accumulated fiscal reserve 累积财政储备
viV-e$s`. accumulated profit 累积利润；滚存溢利
P^4'|#~2T accumulated reserve 累积储备
=|JKu' accumulation of surplus income 累积收益盈余
gA+YtU{z acquired assets 既得资产
hht+bpHl acquisition 收购；购置；取得
X[{\ 3Av acquisition cost 购置成本
h/=-tr acquisition expenses 购置费用
Xz* tbW# acquisition of 100% interest 收购全部股权
5KaSWw/ acquisition of control 取得控制权
9|a)sb7/ acquisition of fixed assets 购置固定资产
$4h04_" acquisition of shell “买壳”
~UW{)]_jox acquisition price 收购价
Q9q 9<J7j$ act of God 天灾
K#)bjxz acting partner 执事合伙人
k4mTZ}6E active market 买卖活跃的市场；交投畅旺的市场；旺市
_z%\'(l+ active partner 积极参与的合伙人
GfNWP active trading 交投活跃
h@Dw'w actual circulation 实际流通
W_D%|Ub2X actual cost 实际成本
C~_q^ fXJt actual expenditure 实际开支；实际支出
hvcR.f)C> actual income 实际入息；实际收入；实际收益
Cha?7F[xL actual market 现货市场
d<?X3&J actual price 现货价；实际价格
6#-Z@fz% actual profit 实际利润
1eF@_Y^a! actual quotation 实盘；实际价位；实际报价
,whM22Af~{ actual year basis 按实际年度计算
a;yV#Y actuals 实货
.lG +a!) actuarial investigation 精算调查
`#<eA*^g5 actuarial principle 精算原则
?a 8nz, zb actuarial report 精算师报告
WiwwCKjSa Actuarial Society of Hong Kong 香港精算学会
i*b4uHn a actuarial valuation 精算师估值
S m vwhX actuary 精算师
M Hn&;
A] ad referendum agreement 暂定协议；有待覆核的协定
3]7ipwF2q ad valorem duty 从价税；按值征税
#PPsRKj3c ad valorem duty system 从价税制
98 ayA$ ad valorem fee 从价费
uTUa4 ^]* ad valorem tariff 从价关税
]Y$&78u8t additional allowance 额外免税额
o"f%\N0_8 additional amount for unexpired risk 未过期风险的额外款额
C7T;;1P? additional assessable profit 补加应评税利润
EyPy*_A additional assessment 补加评税
i&5!9m`Cw additional commitment 额外承担
9Mut p4# additional commitment vote 额外承担拨款
nFVbQa~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@OrXbG7&># additional dependent parent allowance 供养父母额外免税额
N~0$x,bR additional provision 额外拨款
GZ.?MnG additional stamp duty 附加印花税
$q.p$JQ: additional tax 补加税罚款；补加税款
Q.uR<C6)v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#Z#_!o adjudged bankrupt 被裁定破产
?({P c F/ adjudicated bankrupt 裁定破产人
B1HQ z@ ^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
),)Q{~&` adjudication of bankruptcy 裁定破产；宣告破产
{ <~s&EPd adjudication of insolvency 裁定无力偿还债务
W *|OOa' adjusted actual 经调整的实数；调整后的实数
#d$d&W~gE adjusted current assets 经调整的流动资产；调整后的流动资产
7dsnv)(v adjusted figure 经调整的数字；调整后的数额
ws na5D6i
adjusted liabilities 经调整的负债；调整后的负债
8L@UB6b\ adjusted loss 经调整的亏损；调整后的亏损
jCam,$oE 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
5B zuj` adjusted profit 经调整的利润；调整后的利润
.v$ue` adjusted surplus 经调整的盈余额；调整后的盈余额
kKN k2!z`M adjusted value 经调整的价值；调整后的价值
^JiaR)#r
adjustment 调整；修订；理算〔保险〕
e(4bx5 <* adjustment centre 调剂中心
]Oig ..LJ adjustment lag 调整过程的时间差距；调整时差
d+ 1L5}Jn adjustment mechanism 调整机制
R ^F 7a0" adjustment of loss 亏损调整
?Of{c,2 . adjustment process 调整过程；调整程序
W[@"H1b VH adjustment range 调整幅度
av7q>NEZ!1 administered exchange rate 受管制汇率
Vl&+/-V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
he_HVRpB administration expenses 行政费用
GR_p1 C\ administration fee 手续费；行政费
k-;.0!D^ administration in bankruptcy 破产管理
o&*1U"6D administration order 遗产管理令
zd.1 administrator 管理人；遗产管理人
DKf}4 7y administrator of the estate 遗产管理人
t=A E7 admission of debt 债项承认书
|~Htj4K/ admission of proof 接纳债权证明
LAOdH/*: advance 放贷款项；垫付款项；预支款项；预付款项
L Z3rr- advance account 暂支帐目；预付款帐户
#wq;^)> advance compensation 预付补偿金
F<H`8*q9 advance from shareholder 股东垫款
%'$cH$%~J
advance pending reimbursement 预支以待日后付还
Ma
n^\gkCi advanced economy 先进经济体系
b0rt.XB advancement 预付；预付财产
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b 8 advances warrant 垫款令
l; .[W| advancing 贷出
$@lq}FQ% adverse balance 逆差
~Q3WBOjn adverse exchange 逆汇
}6yxt9 advertisement addressed to shareholders 在报章刊登的致股东通告
q{jk.:;' advice for collection 托收通知书
5EVB27k advice of drawing 提款通知书；汇票通知书
}39M_4a& advice of payment 付款通知
(e>RNn\ Advisory Committee [Securities and Futures Commission]
P6.) P|n7= 谘询委员会〔证券及期货事务监察委员会〕
-fx(H+ Advisory Committee on Diversification 经济多元化谘询委员会
S]Yu6FtWiO affidavit 誓章；遗产申报誓章
9Ba|J"?Y k affidavit of no receipt 述明无收款的誓章
,APGPE}I[ affiliate 联号；联营公司；附属公司
K gR1El. r affiliated company 附属公司；联号；联营公司
H CfS )` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hqwz~Ky} affordability 负担能力
3ZT/>a>@ African Development Bank [AfDB] 非洲开发银行
\1eKY^)2 after-acquired property 事后取得的财产
5)/4)0 after-hours dealing 市后交易
c"oQ/x after-tax profit 税后盈利；税后利润；税后溢利
]l9,t5Y agency agreement 代理协议
(\[jf39e agency expenses 代理机构的开支
3D[:Rf[ agency fee 代理费
qP%Smfp6 Agency Law 《代理法》
4n `[S N agent 代理人；承销人
Cb!`0%G agent of company 公司代理人
NzwGc+\7} agent's fee 代理人费；经纪费
W0p#Y h:{_ aggregate 总计；总数；总体数字
s /k aggregate amount 总款额；总额
VO\S>kw aggregate assets and liabilities 总体资产与负债
#! K~ _DL aggregate at constant price 按固定价格计算的总体数字
jn5=N[hd aggregate demand 总需求
+c~O0U1 aggregate gross position 总持仓量
2J>A;x_? aggregate limit 总限额
>=]NO'?O aggregate of salaries tax 合计薪俸税
Hzk1LKsT# aggregate performance 总体表现；总体业绩
Wb*T aggregate supply 总体供应
r!-L`GUm aggregate surplus 总盈余
Ugee?;]lu aggregate total 整体总额
7.F& {:@_ aggregate value 总值；合计价值
W! 5Blo aggregated basis 合计基准
)%nt61P\W aggregated net chargeable income 合计应课税入息实额
&B{Jxc`VA aggregation 合并计算；合计；总和
FW6E)df aggregation of incomes of husband and wife 夫妇入息合并计算
f%(e,KgW= aggregation of property 财产的总和
\?p9qR;"4 agio 差价；贴水
oe RYyJ 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》
b ?= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2={K-s20 《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》
q%)*,I< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=~(L JPo6 《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》
yF [@W< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)BM WC
k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l{%Op\ agreement for a settlement 授产协议
$6]x,Ct agreement for assignment 转让协议
UJyiRP:#]> agreement for sale 售卖协议；买卖协议
tjc5>T[Es8 agreement for sale and purchase 买卖协议
<_FF~lj agreement for the payment of interest 支付利息协议
e[|p0 ,Q agreement for the repayment of money 还款协议
s$3eJ| agreement of reinsurance 再保险协议
AyI}LQm]u Agricultural Bank of China 中国农业银行
S^sW.(I air passenger departure tax 飞机乘客离境税
AS/\IHZ\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?8aWUgl airport tax 机场税
R'$ T6FB5 alcohol duty 酒精税
t' _,9 alienation 让与；让渡；转让
y:(C=*^<t alimony 生活费；赡养费
ES2d9/]p- All Ordinaries Index [AOI] 所有普通股指数
^b/q|(Nu& all risks 全险；综合险
V!aC#^ All Sales Record for Stock Market 《股票市场成交报告》
VG*=)8{ Allied Capital Resources Limited 新联财务有限公司
x]jdx#' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6iA c @ allocation letter 拨款信件
dwsy(g7 allocation of fund 分配款项；预留款项
V~%WKQ allocation of profit 利润分配；溢利分配
/*x mv
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eyl) uR allotment 分配；配股
_sD]Viqc allotment notice 股份配售通知；配股通知
3M>FU4Ug2 allotment of shares 股份分配
pdXgr)Uv allowable 可获宽免；免税的
75BOiX allowable business loss 可扣除的营业亏损
MHzsxF| allowable expenses 可扣税的支出
c# 4ZDjvm6 allowance 免税额；津贴；备抵；准备金
w7]p9B allowance for debts 债项的免税额
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allowance for depreciation by wear and tear 耗损折旧免税额
~wd?-$;070 allowance for funeral expenses 殡殓费的免税额
@"#gO:|[i0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Wb-'E %K allowance for repairs and outgoings 修葺及支出方面的免税额
'~vSH9nx/ allowance to debtor 给债务人的津贴
.ubbNp_LU alteration of capital 资本更改
p <^/T,&I alternate trustee 候补受托人
f<t*#]< amalgamation 合并
^9m]KEucd7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ee?K|_\${ ambit of charges 征税范围；收费范围
'E6 gEJ amended valuation 经修订的估值
A m}PXj6 American Commodities Exchange 美国商品交易所
7n3x19T American Express Bank Limited 美国运通银行
oXZ@* American Stock Exchange 美国证券交易所
&rtz&}ZB; amortization 摊销
A`ertSlbhe amount due from banks 存放银行同业的款项
N*4IxY'vX/ amount due from banks abroad 存放海外银行同业的款项
<` VJU2 amount due from holding companies 控股公司欠款
G^eFS; amount due from local banks 存放本港银行同业的款项
ThiPT |5u amount due to banks 银行同业的存款
#I@[^^Vw amount due to banks abroad 海外银行同业的存款
bD^ob.c.A amount due to holding companies 控股公司存款
K=^_Ndz amount due to local banks 本港银行同业的存款
AK\g -]8
amount due to outport banks 外埠银行同业的存款
_ZE$\5>- amount for note issue 发行纸币的款额
sN an" amount of bond 担保契据的款额
sN \}Q#:8 amount of consideration 代价款额
nQ(:7PFa' amount of contribution 供款数额
tS.b5 $Q amount of indebtedness 负债款额
DB?PS^-2 amount of principal of the loan 贷款本金额
j9
&AMg amount of rates chargeable 应征差饷数额
whp\*]8 amount of share capital 股本额
Gp p}Jpj amount of sums assured 承保款额
22(] x }` amount of variation 变动幅度
~a0 } amount of vote 拨款数额
.$E~.6J %i amount payable 应付款额
8 $*cfOC amount receivable 应收款额
TKs@?Q,J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VBj;2~Xj4h analysis 分析
K &~#@I; ancillary risk 附属风险
}n&JZ`8<s annual account 周年帐目；周年帐目报表；年度决算；年结
5O;oo@A:[ annual accounting date 年结日期
UC2 OY Zb annual allowance 每年免税额；年积金；年度津贴；年津
KcyM2hE7 annual balance 年度余额
ba:du
|Ec annual disposable income 每年可动用收入
RgzSaP;; annual estimates 周年预算
2|H'j~ annual fee 年费
U3iyuE annual general meeting 周年大会
5r}(|86O/ annual growth rate 年增率；每年增长率
VlXy&oZ annual long-term supplement 长期个案每年补助金
~$& r(9P annual pensionable emolument 可供计算退休金的年薪
|k9j )Hg( annual report 年报
s/'h LkxI Annual Report on the Consumer Price Index 《消费物价指数年报》
Qmh(+-Mp( annual return 周年报表；周年申报表；每年报税表格
LCm }v&~%A Annual Return Rules 《周年报表规则》
yA )+- annual review of consumer prices 每年消费物价回顾
{*P 7) annual roll-forward basis 逐年延展方式
MicVNs annual salary 年薪
!urd
$Ta annual statement 年度报表；年度决算表
[tw<TV"\ 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
?g1 .-' annuitant 年金受益人
) o(F*v annuity 年金
$">NW&
i( annuity contract 年金合约
~w}[
._'#M annuity on human life 人寿年金
d:WhP_rK9 antecedent debt 先前的债项
+o70: UF % ante-dated cheque 倒填日期支票
Am^O{`r41 anticipated expenditure 预期开支
;;J98G|1 anticipated net profit 预期纯利
YY>Uf1}*9 anticipated revenue 预期收入
BGYm]b\j[ anti-inflation measure 反通货膨胀措施
K`83C`w. anti-inflationary stance 反通货膨胀立场
P\4o4MF@K apparent deficit 表面赤字
TVh7h`E g apparent financial solvency 表面偿债能力
7^e}|l apparent partner 表面合伙人
<cc0 phr application for personal assessment 个人入息课税申请书
1OwkLy,P application of fund 资金应用
&WV 9%fI application to release as liquidator and to destruct the books of accounts and documents
e:D9;`C 申请免除清盘人职务及毁灭帐簿与文件
I }I/dh appointed actuary 委任精算师
#A nSjl appointed auditor 委任核数师；委任审计师
dM$G)9N)K appointed trustee 委任的受托人
/XK`v=~(l{ appointer 委任人
w!k4&Rb3 apportioned pro rata 按比例分摊
~(E 8~)f ) apportionment 分配；分摊
f9bz:_;W_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S#z8H+' apportionment formula 分摊方程式
2gI_*fG1 apportionment of estate duty 遗产税的分摊
9&FV =}MO appraisal 估价；评估
,TA [el%# appreciable growth 可观增长
j`pR;XL1[ appreciable impact 显着影响
i*E`<9 appreciable increase 可观增长
{Ag}P0% ' appreciation 增值；升值
5"]2@@b4 appreciation against other currencies 相对其他货币升值
+>%+r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)Ea_:C' appreciation tax 增值税
M!i5StGC appropriation 拨款；拨用；拨付
-H;y _^2 appropriation account 拨款帐目
h>Pg:*N,( Appropriation Bill 拨款法案
6spk* 8e appropriation-in-aid system 补助拨款办法
u(a&x|WY approved assets 核准资产
6?x{-Zj ^? approved basket stock 认可一篮子证券
vrDRSc6_ approved budget 核准预算
K1WoIv<Ym approved charitable donation 认可慈善捐款
-KiS6$- approved charitable institution 认可慈善机构
uk/+
i`= approved currency 核准货币；认可货币
DfF PGFv approved estimates 核准预算
]>i0;R ME approved estimates of expenditure 核准开支预算
=5eDT~=2{U approved overseas insurer 核准海外保险人
2=
mD approved overseas trust company 核准海外信托公司
vw6FvE`lC approved pooled investment fund 核准汇集投资基金
muq|^Hfb approved provident fund scheme 认可公积金计划
#9"_|d=l approved provision 核准拨款
1qN9bwRO approved redeemable share 核准可赎回股份
*\vc_NP] approved regional stock 认可地区性证券
3k0%H]wt approved retirement scheme 认可退休金计划
bj^m<} approved subordinated loan 核准附属贷款
u Q1;+P:L arbitrage 套戥；套汇；套利
*0zH5c arbitrageur 套戥者；套汇者
><7`$ 2Or arbitrary amount 临时款项
K9Fnb6J$u arrangement 措施；安排；协定
LK5H~FK arrears 欠款
a][Z;g arrears of pay 欠付薪酬
:*nBo arrears of revenue 逾期未收税款；逾期未收的帐项
,99G2E v4c articles of association 组织章程；组织细则；组织章程细则
'Mqa2o'M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
: seL= ascertainment of profit 确定利润
B+ sq Ej- "Asia Clear" “亚洲结算系统”
<}1%">RA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7y7y<`)I5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:_zKUv] Asian Development Fund [ADF] 亚洲发展基金
.?j8{> Asian dollar bond 亚洲美元债券
O{R5<"g Asian dollar market 亚洲美元市场
( %!R Asian dollar rate 亚洲美元利率
m(P)oqwM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?R} oXSVT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s~w+bwr asked price 沽盘；喊价；索价；卖方报价
L ,/i%-J3c assessable income 应评税入息
#|i{#~gxM assessable loss 应评税亏损
4BtdN-T}b assessable profit 应评税利润
]~ M
-KT assessable value 应评税值
L?(rv.lb assessed profit 估定利润
Bb `^ ,?m assessed value 经评估价值
rI789 q assessment 评税；评定；估价；评税单
[DE w:% assessment number 评税编号；估价编号
m m`3-F| assessment of additional tax 补加税评税
Tq8r
SZi assessment of performance 业绩评估；实绩评价
(Mh\!rMg Assessor 评税主任
[40 YoVlfM asset price bubbles 资产价格泡沫
FCPRg^=<!~ asset-backed securities 具资产保证的证券
]f~YeOB@ assets accretion 资产增值
}YO}LQ-| assets and liabilities 资产与负债
,oe{@ z{*@ assets betterment statement 资产递增表；资产改进表
;N |>pSzmL assets lending 实物放款；有抵押贷款
6iWuBsal assets of the company passing on the death 死者去世时转移的公司资产
vm4oaVi assets pledged as security for liabilities 用作负债抵押的资产
W'$~ m K\ assets portfolio 资产投资组合
`s $@6r$ assets price 资产价格
6u}NI!he assets quality 资产质素
7:%K-LeaQu assets realization 资产变现
A-$BB=Ot assets refinancing arrangement 资产再集资安排
i=+6 R assets securitization 资产证券化
I:"`|eHx v assets situated outside Hong Kong 在香港以外地方的资产
AK =k@hT assets stripping 削减资产；拆卖资产
@= c='V] assets value 资产值
1gJ!!SHPo assignee 承让人
!U a#smZ assignment 转让；转让书；转让契
w>s assignment of interest 权益转让
.Ps;O assignment of letters patent and trade mark 专利证书及商标转让
s#[Ej&2[= assignment of property 物业转让；物业转让书
R[;Z<K\Nn? assignment right 转让权
)f rt vN7 assignor 转让人
gjV&X N associate 有联系的人；有关连人士；相联者；合伙人；联系人
=qvU9p2o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xWm'E2 associate member 附属会员
VJaL$Wv)H associated body corporate 相联法人团体
\zwb> ^ associated company 相联公司；联属公司
=I1@ O9}+i associated corporation 相联法团
enj2xye%Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
% 9.KH 公认会计师公会〔英国〕
j@2 hI,+ Association of Futures Exchange Brokers 香港期货经纪协会
F zIA>njt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&Te:l-x association of underwriters 承保人组织
0l6%[U?o assumption of control 接管
]Y?$[+Y assurance 担保；保险；转易；转易书
aRmS{X3 assurance of interest 权益的转易
s>X;m.< at 19XX price 按一九ＸＸ年价格计算
10&A3C(E at a discount 按赔价计算；按贴水价格计算；打折扣
m.*+0 NG at a premium 按溢价计算；按升水价格计算
Q~kwUZ at call 通知付款；按通知
.y!Hw{cq at constant market price 按固定市价计算
Jd;1dYkH: at constant price 按固定价格计算
);[`rXH_ at cost 按成本计算
6eD[)_?]y at current market price 按当时市价计算；按现时市价计算
4$"Lf'sH6 at current price 按当时价格计算；按现时价格计算
PhS" tOGtX at factor cost 按要素成本计算；按生产要素成本计算
dEiX! k$ # at money-of-the-day price 按付款当日价格计算
{65X37W at or better 按指定或较佳价位〔买卖指令〕
S} /CzQ at par 按面值计算；平价
S}E@*t2 h at sight 见票即付
ajAEGD2Zq at the close 按收市盘
r.GjM#X at the opening 按开市盘
wF(FV4#gs attestation 见证；见证条款
BR=Yte
/ at-the-money option 平价期权
ln .~ >FO attorney 受权人；受托代表人
Mx
}(w\\T attornment 新拥有人承认书
:U s-^zVr attributable profit 可归属利润
x@~V975Y attributable share value 可归属股份价值
S;g~xo Auckland Stock Exchange 奥克兰证券交易所
?cvv!2B]T auction 拍卖
x1~`Z}LX0 auctioneer 拍卖商
r/e&}! audit 审计；核数
DiX4wm Q Audit Commission 审计署
h:;~)= {"X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ub$$wOsf 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〕
h4#5j'RO audit review 帐目审查
` 6A"e Da Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`3-j%H2R audited account 审计帐目；经审计的帐目
dXj.e4,m audited annual account 经审计的周年帐目
wK_}`6R/ audited balance sheet 经审计的资产负债表
CHz( wn auditor 核数师；核数主任；审计师
SZ Pu"O\ auditor's certificate 核数师证明书；审计师证明书
tv2dyC&a auditor's report 核数师报告；审计师报告
[Dhc9 Aussie bond 澳元债券
uP$K { ) austerity budget 紧缩预算
rW^&8E[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sw1XN ?O Australia All Ordinaries Index 澳洲所有普通股票指数
OL>/FOH:Fx Australian Dollar [AUD] 澳元
q )[g VL Australian Options Market 澳大利亚期权市场
[D) A + Australian Securities Commission 澳洲证券事务监察委员会
HUJ $e2[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K6X1a7 Australian Stock Exchange 澳大利亚证券交易所
(Gc5l MiX3 Austrian Schilling [ATS] 奥地利先令
Uu(W62 authentication 认证；鉴证
~-6;h.x= authority to purchase 委托购买证；委购书
e:l 6; authorization 认可；核准；授权；授权书
F
;D_zo? authorization by direction 指示授权
mf3 G$=[ authorization by instruction 指令授权
)mEF_ & authorization by warrant 令状授权
uzo} ?X# authorization of unit trust 单位信托的认可
- zkB`~u_ authorized agent 指定代理人
QUNsS9 authorized capital 法定资本
Nl+ 2m4 authorized clerk 出市员
n'gfB]H[ authorized dealer 认可交易商
(xTHin$ authorized financial institution 认可财务机构
$Z j. authorized fund 认可基金
EPI*~=Z.U authorized fund house 获授权的基金公司；认可基金公司
!CWqI)= authorized institution 认可机构
Cw_ <t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R[V%59#{Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c"~TH.,d authorized insurer 获授权保险人；获认可承保人
r oKi SE` authorized investment 特准投资项目
y.nw6.`MR authorized person 获授权人
V)]&UbEL| authorized representative 获授权代表
| @YN\g K; authorized share capital 法定股本
7 XY C.g automated quotation system 自动报价系统
[B4?Z-K% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d_`Ze.^
自动交易系统〔香港期货交易所有限公司〕
0jXIx2y automatic adjustment mechanism 自动调整机制
Q6BW ax| automatic adjustment system 自动调整系统
Cfj*[i4 Automatic Clearing House 自动票据交换所
`{/=i| 6 automatic exchange rates accumulation system 自动化汇率累集系统
z23KSPo Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yH`xk% q_ automatic teller machine [ATM] 自动柜员机
SXT/9FteZ autopay 自动转帐
~` BOz P available assets 可用资产
6Z"%vrH available fiscal reserve 现存财政储备
Wp'\NFe 8 available profit 可用利润
bHP-Z9riv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#0R;^#F/ average 平均；平均数；海损
xv2;h4{< average basic salary 平均基本薪金
gO5;hd[ l average consumer expenditure 平均消费开支；一般消费开支
_:g V7>S? average cost 平均成本
1$|z%( average cost of land production 增辟土地平均成本
A L;"S;8 average daily turnover 平均每日成交额
1>2397 average daily wage rate 平均每日工资率
`DwlS!0 average expenditure pattern 平均开支模式
iTX.? * average growth rate 平均增长率
#Kl;iY:n average net fixed assets 固定资产平均净值
8P *n|]B.' average of relatives 相对价格平均数
n0m9|T& average price 平均价格
cO8;2u,Gvi average propensity to consume 平均消费倾向；一般消费倾向
_CZ* z average propensity to save 平均储蓄倾向；一般储蓄倾向
U*b SM8)L* average rate 平均率
f`c z @ average revenue 平均收入；平均收益
N> ~*Jp2; average stock 平均库存；平均存货
fSTEZH average yearly rent 平均年租
nu Q"\ G avoidance of double taxation 避免双重课税
HGKm?'[' avoidance of tax 避税
