A:
L`(\ud A share Ａ股；甲类股份
v`S ;.iD abatement of tax 减税；减扣免税额
d[Z x [=h ABN AMRO Bank N.V. 荷兰银行
f4VdH#eng` above-the-line expenditure 线上项目支出；经常预算支出
/PbMt above-the-line receipt 线上项目收入；经常预算收入
dH'02[; ABSA Asia Limited 南非联合亚洲有限公司
ZQn>+c2%! absolute change 绝对数值变更
BAi`{?z$< absolute expenditure 实际开支
FAX[| p absolute guideline figure 绝对准则数字
}z,9!{~` absolute interest 绝对权益
nJ$2RN absolute order of discharge 绝对破产解除令
TpI8mDO\W absolute profit margin 绝对利润幅度
FL4BdJ\ absolute value 实值；绝对值
Z<QNzJ D absolutely vested interest 绝对既得权益
pH(X;OC 9S absorbed cost 已吸收成本；已分摊成本
s p+'c;a absorption 吸收；分摊；合并
,3!TyQ \m' absorption rate 吸收率；摊配率；分摊率
3!%-O:! ACB Finance Limited 亚洲商业财务有限公司
E)wf'x acceptable form of reciprocity 合理的互惠条件
,5j3 (Lk acceptable rate 适当利率；适当汇率
Q
pIec\a+ acceptance agreement 承兑协议
f$vU$>+[ acceptance for honour 参加承兑
rjj_]1?K acceptor 承兑人；接受人；受票人
;- _ZWk] acceptor for honour 参加承兑人
1/i1o nu} accident insurance 意外保险
gYbcBb%z Accident Insurance Association of Hong Kong 香港意外保险公会
}^VikT]>1 accident insurance scheme 意外保险计划
/ %gMzF accident year basis 意外年度基准
\UX9[5| accommodation 通融；贷款
CH q5KB98+ accommodation bill 通融票据；空头票据
Uy*d@vU9c accommodation party 汇票代发人
E~VV19Bv]/ account balance 帐户余额；帐户结余
.jiJgUa 7 account book 帐簿
PHJHW#sv account collected in advance 预收款项
G6l C[eK account current book 往来帐簿
F_I!qcEQ account of after-acquired property 事后取得的财产报告
\< dg account of defaulter 拖欠帐目
"zkQ u account payable 应付帐款
$zF%F.rln account payee only [A/C payee only] 只可转帐；存入收款人帐户
l]j;0 i account receivable 应收帐款
]{|lGtK % account receivable report 应收帐款报表
Q [C 26U account statement 结单；帐单；会计财务报表
# ,97 ] account title 帐户名称；会计科目
|'I>Ojm accountant's report 会计师报告
h wA&SS Accountant's Report Rules 会计师报告规则
KP
6vb@( 6 accounting and auditing procedure 会计与审计程序；会计与核数程序
|Y?<58[!) Accounting Arrangements 《会计安排》
5<Uh2c accounting basis 会计基础
W*Ow%$%2 accounting by Official Receiver 破产管理署署长呈交的帐目
%I{>H%CjE Accounting Circular 《会计通告》
QcJC:sP\> accounting class 会计类别
C%{2 sMJz accounting date 记帐日期；会计结算日期
Y[_|sIy* accounting for money 款项核算
'X6Z:dZY Accounting Officer 会计主任
_1mpsY<k accounting period 会计报告期；会计期
X|G[Ma? accounting policy 会计政策；会计方针
2-jXj9kp` accounting practice 会计惯例
oE6`]^^ accounting principle 会计准则
6b$C / accounting record 会计记录
lrL:G[rt accounting report 会计报告
|QMmF" 0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pzaU'y#PM Accounting Society of China 中国会计学会
2. =u ' accounting statement 会计报表
C`.eJF accounting system 会计制度；会计系统
G e5Yz.Q v accounting transaction 会计事项；帐务交易
vVIN D accounting treatment 会计处理
-~4r 6ZcA accounting year 会计年度
{qU;;`P]| accretion 增值；添加
X6_
RlV]Sk accrual 应计项目；应累算数目
uA;#*eiA/ accrual basis 应计制；权责发生制
'[HQ}Wvn accrual basis accounting 应计制会计；权责发生制会计
l9OpaOVfJ accrue 应累算；应计
Dsn=fht accrued benefit 应累算利益
m*CW3y{n) accrued charges 应计费用
}0Uh<v@ accrued cumulative preference share dividend 应累算的累积优先股股息
/8nUecr accrued expenses 应累算费用
DVMdRfA accrued interest payable 应付利息；应计未付利息
_0FMwC#DY accrued interest receivable 应收利息；应计未收利息
e6mm;@F> accrued right 累算权益
D$>&K& accruing profit 应累算的利润
*w Y+yoj accumulated fiscal reserve 累积财政储备
i H@u3[w accumulated profit 累积利润；滚存溢利
nnvS.s`O accumulated reserve 累积储备
!]Qk?T~9- accumulation of surplus income 累积收益盈余
IG{Me acquired assets 既得资产
f6Lc" b3s1 acquisition 收购；购置；取得
G-|c%g!ejf acquisition cost 购置成本
GAZRQ acquisition expenses 购置费用
4;3Vc% acquisition of 100% interest 收购全部股权
GB<.kOGQ[ acquisition of control 取得控制权
(6NDY5h~=n acquisition of fixed assets 购置固定资产
S'W,AkT acquisition of shell “买壳”
|K;9b-\ acquisition price 收购价
IR $d?\O3 act of God 天灾
hdcB*j?4 acting partner 执事合伙人
c
q[nqjC= active market 买卖活跃的市场；交投畅旺的市场；旺市
-Eig#]Se3 active partner 积极参与的合伙人
zi_$roq=) active trading 交投活跃
A Rt{ 2| actual circulation 实际流通
8 hhMuh actual cost 实际成本
z5 @i" %f actual expenditure 实际开支；实际支出
sD2,!/' actual income 实际入息；实际收入；实际收益
7R
m\# actual market 现货市场
NZ&ZK@h}. actual price 现货价；实际价格
UKV<Ye| actual profit 实际利润
x?lRObHK actual quotation 实盘；实际价位；实际报价
WT")tjVKA actual year basis 按实际年度计算
_| cSXZ| actuals 实货
4o; ;'P actuarial investigation 精算调查
k;`1Ia actuarial principle 精算原则
jkta]#O actuarial report 精算师报告
6<>1,wbq Actuarial Society of Hong Kong 香港精算学会
B!;:,(S~ actuarial valuation 精算师估值
r_T"b actuary 精算师
&-p~UZy ad referendum agreement 暂定协议；有待覆核的协定
; %(sbA ad valorem duty 从价税；按值征税
HRrR"b9: ad valorem duty system 从价税制
K 3 `!0( ad valorem fee 从价费
l4.ql1BX@y ad valorem tariff 从价关税
,
V,Q(!$F additional allowance 额外免税额
TBQ 68o additional amount for unexpired risk 未过期风险的额外款额
qV idtSb additional assessable profit 补加应评税利润
&JKQH additional assessment 补加评税
2 7+faR additional commitment 额外承担
` OgT"FdL! additional commitment vote 额外承担拨款
0 Z]HH+Z; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T3<1{"& additional dependent parent allowance 供养父母额外免税额
C GlE c additional provision 额外拨款
O(2c_! d additional stamp duty 附加印花税
Eu~1t& 4 additional tax 补加税罚款；补加税款
o<txm ?+N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,H,[ )8 adjudged bankrupt 被裁定破产
f+ !J1 adjudicated bankrupt 裁定破产人
"crp/Bj ? adjudication fee 裁定费；评定印花税额手续费；评估契据费
OFmHj] I7= adjudication of bankruptcy 裁定破产；宣告破产
r|*_KQq adjudication of insolvency 裁定无力偿还债务
9 `
UbsxFl adjusted actual 经调整的实数；调整后的实数
Z< ^EZX3N adjusted current assets 经调整的流动资产；调整后的流动资产
[7~AWZU3 adjusted figure 经调整的数字；调整后的数额
J$5 G8<d> adjusted liabilities 经调整的负债；调整后的负债
+se OoTKR adjusted loss 经调整的亏损；调整后的亏损
MBw;+'93qf 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
3**t'i WQ adjusted profit 经调整的利润；调整后的利润
G 4~@ adjusted surplus 经调整的盈余额；调整后的盈余额
U1Fo # L adjusted value 经调整的价值；调整后的价值
>i >|] adjustment 调整；修订；理算〔保险〕
E`(=n(Qu adjustment centre 调剂中心
}uC]o@/ adjustment lag 调整过程的时间差距；调整时差
8 @(?E[&O> adjustment mechanism 调整机制
@_$$'XA7 adjustment of loss 亏损调整
IHi[3xf< adjustment process 调整过程；调整程序
@Lf&[_ adjustment range 调整幅度
>`a^E 1) administered exchange rate 受管制汇率
X$1YvYsID Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~|Ln9f-g administration expenses 行政费用
fe `_0lxj administration fee 手续费；行政费
_[rQt8zn administration in bankruptcy 破产管理
dQ-shfTr] administration order 遗产管理令
j$XaO%y) administrator 管理人；遗产管理人
v=hn# U administrator of the estate 遗产管理人
xyM|q 9Gf@ admission of debt 债项承认书
_h \L6. admission of proof 接纳债权证明
c /^jD5U7 advance 放贷款项；垫付款项；预支款项；预付款项
$RRX- advance account 暂支帐目；预付款帐户
:aaX Y:< advance compensation 预付补偿金
Oso**WUOZ& advance from shareholder 股东垫款
4r ~K`)/S' advance pending reimbursement 预支以待日后付还
yvzH}$!] advanced economy 先进经济体系
1W\wI j. advancement 预付；预付财产
^VG].6 advances warrant 垫款令
1P1h);*Z advancing 贷出
|39,n~"o& adverse balance 逆差
-P|claO0 adverse exchange 逆汇
hDSf>X_*_G advertisement addressed to shareholders 在报章刊登的致股东通告
Cd=$XJ-b advice for collection 托收通知书
irq{ 21 advice of drawing 提款通知书；汇票通知书
IvkY M`% advice of payment 付款通知
"M-' ;; Advisory Committee [Securities and Futures Commission]
9$e$L~I#u 谘询委员会〔证券及期货事务监察委员会〕
l4r >#n\yj Advisory Committee on Diversification 经济多元化谘询委员会
];6955I! affidavit 誓章；遗产申报誓章
Ai[@2A yU affidavit of no receipt 述明无收款的誓章
K$qY^oyQFw affiliate 联号；联营公司；附属公司
Me? I8:/ affiliated company 附属公司；联号；联营公司
k[ D,du') affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jVN06,3z affordability 负担能力
#-f9>S9_ African Development Bank [AfDB] 非洲开发银行
ZYY2pY 1 after-acquired property 事后取得的财产
|94o P >d after-hours dealing 市后交易
G rU`;M" after-tax profit 税后盈利；税后利润；税后溢利
D84&=EpVZ agency agreement 代理协议
Q4LPi;{\ agency expenses 代理机构的开支
Y G8C<g6E7 agency fee 代理费
Sa 9VwVUE Agency Law 《代理法》
MI(#~\Y~P agent 代理人；承销人
0x5Ax=ut agent of company 公司代理人
j\bp# + agent's fee 代理人费；经纪费
46e?%0( aggregate 总计；总数；总体数字
G ,$nq4 aggregate amount 总款额；总额
: -#w aggregate assets and liabilities 总体资产与负债
Cm% I/4 aggregate at constant price 按固定价格计算的总体数字
n&P~<2^M# aggregate demand 总需求
%~M* <pN aggregate gross position 总持仓量
0(f+a_2^Q aggregate limit 总限额
DW9MX `!Xc aggregate of salaries tax 合计薪俸税
,vf#e= Z aggregate performance 总体表现；总体业绩
'm6 bfS^T aggregate supply 总体供应
=M*pym]QSY aggregate surplus 总盈余
nr
-< m Q aggregate total 整体总额
!DSm[Z1 aggregate value 总值；合计价值
82EvlmD aggregated basis 合计基准
D QxuV1 aggregated net chargeable income 合计应课税入息实额
1H r1Ir<KR aggregation 合并计算；合计；总和
7 rRI-wZ aggregation of incomes of husband and wife 夫妇入息合并计算
f"j9C% '* aggregation of property 财产的总和
1_f+!
ns# agio 差价；贴水
k,=<G , Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]N'% l]_$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m3pDFI 《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》
6=$< R4B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]jVE 《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》
xl,%
Z~[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2P8wvNDG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w5PscEc agreement for a settlement 授产协议
oNPvks dC; agreement for assignment 转让协议
P)f8 lU^z agreement for sale 售卖协议；买卖协议
Ot\[Ya '' agreement for sale and purchase 买卖协议
Y
? n4#J< agreement for the payment of interest 支付利息协议
d
([~o agreement for the repayment of money 还款协议
.(cpYKFX agreement of reinsurance 再保险协议
&}P#<"Fo8Q Agricultural Bank of China 中国农业银行
vw3[(_MV3_ air passenger departure tax 飞机乘客离境税
PpG;5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uyk;]EYjHZ airport tax 机场税
d;gs1]E50 alcohol duty 酒精税
+3-5\t` alienation 让与；让渡；转让
Ym\<@[3+! alimony 生活费；赡养费
!\1)?&y9j All Ordinaries Index [AOI] 所有普通股指数
+CdUr~6 all risks 全险；综合险
e_|<tYx >< All Sales Record for Stock Market 《股票市场成交报告》
98 5h]KQ Allied Capital Resources Limited 新联财务有限公司
v .C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
RDHK'PGA allocation letter 拨款信件
H{5,
-x allocation of fund 分配款项；预留款项
p A_u;* allocation of profit 利润分配；溢利分配
~? aFc) allocation warrant 拨款令
gAztdA sLM allotment 分配；配股
P, )D0i allotment notice 股份配售通知；配股通知
q|] CA allotment of shares 股份分配
_wb]tE ~g allowable 可获宽免；免税的
l\V1c90m allowable business loss 可扣除的营业亏损
'R-\6;3E>9 allowable expenses 可扣税的支出
-o"b$[sf=Z allowance 免税额；津贴；备抵；准备金
WUz69o be allowance for debts 债项的免税额
0v SPeZ
allowance for depreciation by wear and tear 耗损折旧免税额
}1k?t h allowance for funeral expenses 殡殓费的免税额
5&EBU l} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3$YbEl@# allowance for repairs and outgoings 修葺及支出方面的免税额
0<@['W}G allowance to debtor 给债务人的津贴
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zlW\?\ alteration of capital 资本更改
I|&D XF alternate trustee 候补受托人
`!I/6d?A amalgamation 合并
)=K8mt0qob ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
YV|_y:- ambit of charges 征税范围；收费范围
~%h
)G#N amended valuation 经修订的估值
|?^qs nB American Commodities Exchange 美国商品交易所
A. tGr(r American Express Bank Limited 美国运通银行
}ixCbuD American Stock Exchange 美国证券交易所
q#c+%,Z=C amortization 摊销
U&R)a|
7R amount due from banks 存放银行同业的款项
,ps?@lD amount due from banks abroad 存放海外银行同业的款项
OZf@cOTWK amount due from holding companies 控股公司欠款
ai?J amount due from local banks 存放本港银行同业的款项
S{e3aqT#N amount due to banks 银行同业的存款
9<3}zwJ amount due to banks abroad 海外银行同业的存款
wt9f2 amount due to holding companies 控股公司存款
iZnLgkk@ amount due to local banks 本港银行同业的存款
JSju4TQ4 amount due to outport banks 外埠银行同业的存款
Gchs$^1`t amount for note issue 发行纸币的款额
;Krs*3
s amount of bond 担保契据的款额
&W<9#RPK' amount of consideration 代价款额
RZ{O6~VH amount of contribution 供款数额
Lks+FW amount of indebtedness 负债款额
[c1Gq)ht amount of principal of the loan 贷款本金额
pl@K"PRE amount of rates chargeable 应征差饷数额
ZoJq JWsd amount of share capital 股本额
.J @mpJdY amount of sums assured 承保款额
= )3\B amount of variation 变动幅度
7z3tDE[# amount of vote 拨款数额
fCY??su*
amount payable 应付款额
"dt} k$Gr amount receivable 应收款额
3p HI+a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?nL,Otz analysis 分析
d\3 %5Y ancillary risk 附属风险
1QmOUw}yj annual account 周年帐目；周年帐目报表；年度决算；年结
2 Uf/' annual accounting date 年结日期
G/3T0d+- annual allowance 每年免税额；年积金；年度津贴；年津
! a\v )R annual balance 年度余额
zTMLE~w annual disposable income 每年可动用收入
T&6>Eb0{ annual estimates 周年预算
.Y7Kd+)s)L annual fee 年费
=BR+J9 annual general meeting 周年大会
W(ryL_#; annual growth rate 年增率；每年增长率
,jz~Np_2 annual long-term supplement 长期个案每年补助金
~V ?z!3r-) annual pensionable emolument 可供计算退休金的年薪
]CcRI|g} annual report 年报
_\k?uUo&,^ Annual Report on the Consumer Price Index 《消费物价指数年报》
@?]>4+Oa0 annual return 周年报表；周年申报表；每年报税表格
1@LUxU#Uu$ Annual Return Rules 《周年报表规则》
J" E _i ] annual review of consumer prices 每年消费物价回顾
s1[. L~;J annual roll-forward basis 逐年延展方式
~e,l2
< annual salary 年薪
5o4KV?" annual statement 年度报表；年度决算表
b1'849i'y= 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
v\G 7V annuitant 年金受益人
!+Y +P? annuity 年金
- "H$ &p~ annuity contract 年金合约
k &5T-\ q annuity on human life 人寿年金
)n9,?F#l antecedent debt 先前的债项
K fVsnL_ ante-dated cheque 倒填日期支票
NM:$Q< n anticipated expenditure 预期开支
j7w9H/XF} anticipated net profit 预期纯利
W58?t6!
= anticipated revenue 预期收入
{y5 L anti-inflation measure 反通货膨胀措施
<"p-0=IgJ anti-inflationary stance 反通货膨胀立场
7y30TU apparent deficit 表面赤字
7>r[.g apparent financial solvency 表面偿债能力
~$^ >Vo apparent partner 表面合伙人
c}S<< LR application for personal assessment 个人入息课税申请书
+C7W2!I[G2 application of fund 资金应用
l+y;>21sTu application to release as liquidator and to destruct the books of accounts and documents
I~~":~& 申请免除清盘人职务及毁灭帐簿与文件
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5I j appointed actuary 委任精算师
$E; Tj|W appointed auditor 委任核数师；委任审计师
6Ktq7'Z@ appointed trustee 委任的受托人
+{;wOQ. appointer 委任人
1D [>oK\ apportioned pro rata 按比例分摊
&CXk=Wj apportionment 分配；分摊
t&x\@p9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z 369< apportionment formula 分摊方程式
G"(aoy,
co apportionment of estate duty 遗产税的分摊
Hq>hnCT appraisal 估价；评估
c]U+6JH appreciable growth 可观增长
Jh%SenP_oP appreciable impact 显着影响
9o?\*{'KT appreciable increase 可观增长
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.j/D^ appreciation 增值；升值
RRQv<x appreciation against other currencies 相对其他货币升值
->IZZ 5G< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JP( tf+ appreciation tax 增值税
;C1#[U1Uy appropriation 拨款；拨用；拨付
*m> [\) appropriation account 拨款帐目
^gyI-S(; Appropriation Bill 拨款法案
BaP'y8dVN appropriation-in-aid system 补助拨款办法
N5K2Hv<" approved assets 核准资产
K3=0D!D q approved basket stock 认可一篮子证券
{!? M!/d approved budget 核准预算
F3o"ETle approved charitable donation 认可慈善捐款
~9k E. approved charitable institution 认可慈善机构
^ ~1QA approved currency 核准货币；认可货币
s%vy^x29 approved estimates 核准预算
ui`EODhA( approved estimates of expenditure 核准开支预算
"D4% A!i approved overseas insurer 核准海外保险人
T ]/> c approved overseas trust company 核准海外信托公司
q6sb;?I approved pooled investment fund 核准汇集投资基金
A{)pzV25 approved provident fund scheme 认可公积金计划
hRB?NM approved provision 核准拨款
T?Z&\g0yp approved redeemable share 核准可赎回股份
f9y+-GhaD approved regional stock 认可地区性证券
9 2D~trn approved retirement scheme 认可退休金计划
r.Z g<T approved subordinated loan 核准附属贷款
e9Gu`$K arbitrage 套戥；套汇；套利
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!eS arbitrageur 套戥者；套汇者
RZnmia arbitrary amount 临时款项
]D,_<Kk arrangement 措施；安排；协定
3gJZlH5IR arrears 欠款
bV'r9&[_6 arrears of pay 欠付薪酬
tfm 3IX arrears of revenue 逾期未收税款；逾期未收的帐项
w03Ur4>T articles of association 组织章程；组织细则；组织章程细则
WH7UJ CQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q&6|uV])H ascertainment of profit 确定利润
R @ Gll 60 "Asia Clear" “亚洲结算系统”
iY,oaC~?"N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qZV|}M>P) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g;[t1~oF Asian Development Fund [ADF] 亚洲发展基金
ofz?L# :2 Asian dollar bond 亚洲美元债券
Q*'OY~ Asian dollar market 亚洲美元市场
;0 +Dx~ Asian dollar rate 亚洲美元利率
km^ZF<. @ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SS _6VE*sI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.ej+?QYwC asked price 沽盘；喊价；索价；卖方报价
k5Q1.;fW76 assessable income 应评税入息
I W@phKz assessable loss 应评税亏损
x11r iK assessable profit 应评税利润
j5/|1 N assessable value 应评税值
;iJxJX\+ assessed profit 估定利润
>mMfZvxl% assessed value 经评估价值
Vom,^`} assessment 评税；评定；估价；评税单
l(F\5Ys assessment number 评税编号；估价编号
} |M: MJ` assessment of additional tax 补加税评税
"s zJ[
_B assessment of performance 业绩评估；实绩评价
GA[bo)" Assessor 评税主任
c3#eL asset price bubbles 资产价格泡沫
QKVOc,Fp7i asset-backed securities 具资产保证的证券
[wQJVYv assets accretion 资产增值
Z1$U[Tsd assets and liabilities 资产与负债
8D? $@!- assets betterment statement 资产递增表；资产改进表
~F Xq%-J assets lending 实物放款；有抵押贷款
&e*@:5Z:k assets of the company passing on the death 死者去世时转移的公司资产
Hdd 3n 6* assets pledged as security for liabilities 用作负债抵押的资产
'?_~{\9< assets portfolio 资产投资组合
gzW{h0iRr assets price 资产价格
8*B+@` assets quality 资产质素
|tLD^ `bt assets realization 资产变现
3q@JhB assets refinancing arrangement 资产再集资安排
EDnZ/)6Gg assets securitization 资产证券化
%WmTG }L) assets situated outside Hong Kong 在香港以外地方的资产
[C;Nesl o assets stripping 削减资产；拆卖资产
XUUP#<,s assets value 资产值
BjTgZ98J assignee 承让人
8~RJnwF^ assignment 转让；转让书；转让契
H*f2fyC1\ assignment of interest 权益转让
t7V7 TL!5' assignment of letters patent and trade mark 专利证书及商标转让
(64es)B }" assignment of property 物业转让；物业转让书
{5%d#|? assignment right 转让权
=_@) KWeX$ assignor 转让人
RDy&i associate 有联系的人；有关连人士；相联者；合伙人；联系人
;9 ChB A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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$HD associate member 附属会员
8 uW%jG3/ associated body corporate 相联法人团体
W*(- * \1[ associated company 相联公司；联属公司
9O Y ao associated corporation 相联法团
SwO$UqYU= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
CS-jDok 公认会计师公会〔英国〕
Ar?ZU ASJ Association of Futures Exchange Brokers 香港期货经纪协会
_T8S4s8q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Wy-y-wi :p association of underwriters 承保人组织
MI:%Eq assumption of control 接管
d`5AQfL& assurance 担保；保险；转易；转易书
~MYE8xrId assurance of interest 权益的转易
o "A)t= at 19XX price 按一九ＸＸ年价格计算
[)0^*A2 at a discount 按赔价计算；按贴水价格计算；打折扣
2@ZRz%(Oa& at a premium 按溢价计算；按升水价格计算
4Xt`L"f at call 通知付款；按通知
q.@% H} at constant market price 按固定市价计算
?(Plb&kR at constant price 按固定价格计算
O?A% at cost 按成本计算
^si[L52BZ at current market price 按当时市价计算；按现时市价计算
!V/7q'&t= at current price 按当时价格计算；按现时价格计算
2:nI4S at factor cost 按要素成本计算；按生产要素成本计算
"f~OC<GdYs at money-of-the-day price 按付款当日价格计算
s6_i> at or better 按指定或较佳价位〔买卖指令〕
b9-3 at par 按面值计算；平价
Y}Y~?kE>M| at sight 见票即付
L?&&4%% at the close 按收市盘
zh\"sxL at the opening 按开市盘
9 v3n4=gc attestation 见证；见证条款
t6\--lk_ at-the-money option 平价期权
#mK?:O\-1 attorney 受权人；受托代表人
Gui[ /iY,F attornment 新拥有人承认书
uf (_<~ attributable profit 可归属利润
hJk:&!M=T attributable share value 可归属股份价值
q0vZR"y Auckland Stock Exchange 奥克兰证券交易所
X*5 N&AJ auction 拍卖
Pv\8 \,B9 auctioneer 拍卖商
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8_aj audit 审计；核数
`Gl[e4U Audit Commission 审计署
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E1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
& 2q<#b 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〕
eU e, P audit review 帐目审查
lq, ]E/<& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kDM?`(r audited account 审计帐目；经审计的帐目
r{S DJa audited annual account 经审计的周年帐目
8 7!m l audited balance sheet 经审计的资产负债表
,]]IJ;:w auditor 核数师；核数主任；审计师
T*8K.yw2 auditor's certificate 核数师证明书；审计师证明书
8HIX$OX>2 auditor's report 核数师报告；审计师报告
$}z/BV1I Aussie bond 澳元债券
&k-NDh 3 austerity budget 紧缩预算
7-u'x[=m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q&?0 ^ ;r Australia All Ordinaries Index 澳洲所有普通股票指数
hJir_= Australian Dollar [AUD] 澳元
#qD[dC$[t Australian Options Market 澳大利亚期权市场
] \L+]+u~ Australian Securities Commission 澳洲证券事务监察委员会
];b+f@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8.I3%u Australian Stock Exchange 澳大利亚证券交易所
3=} P l, Austrian Schilling [ATS] 奥地利先令
{{gt>"D, authentication 认证；鉴证
T-/3
A%v authority to purchase 委托购买证；委购书
|R!ozlL{} authorization 认可；核准；授权；授权书
k9:|CEP authorization by direction 指示授权
49}WJC7
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y*US^HJOZ authorization by warrant 令状授权
, `EOJ"| authorization of unit trust 单位信托的认可
A^LS^!Jz authorized agent 指定代理人
5IFzbL#q#f authorized capital 法定资本
Zkqq< authorized clerk 出市员
X-TGrdoX authorized dealer 认可交易商
+o" CMI authorized financial institution 认可财务机构
R(cg`8 authorized fund 认可基金
.c__T {<)[ authorized fund house 获授权的基金公司；认可基金公司
d\JB jT1g authorized institution 认可机构
S'NLj( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%f1IV(3Qc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R osU~OK authorized insurer 获授权保险人；获认可承保人
83{P7PBQ;] authorized investment 特准投资项目
-!li,&,A1 authorized person 获授权人
_Rk vg- authorized representative 获授权代表
dn S b}J authorized share capital 法定股本
f\.y z[ automated quotation system 自动报价系统
cx &\oP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n4}e!
自动交易系统〔香港期货交易所有限公司〕
twbxi{8e. automatic adjustment mechanism 自动调整机制
8ZM#.yB B automatic adjustment system 自动调整系统
t+] 1D@h v Automatic Clearing House 自动票据交换所
H=g%>W%3 automatic exchange rates accumulation system 自动化汇率累集系统
`<| <1, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|>m'szca4 automatic teller machine [ATM] 自动柜员机
8c_X`0jy autopay 自动转帐
i ? uX'apk available assets 可用资产
B
I3fk available fiscal reserve 现存财政储备
<hTHY E= available profit 可用利润
#M+_Lk3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P B5h5eX average 平均；平均数；海损
.]JIo&>5 average basic salary 平均基本薪金
T{"Ur :p average consumer expenditure 平均消费开支；一般消费开支
n~}[/ly average cost 平均成本
k)X\z@I' average cost of land production 增辟土地平均成本
W3\E; C-g0 average daily turnover 平均每日成交额
2 >j0,2 average daily wage rate 平均每日工资率
YPNW%N!$| average expenditure pattern 平均开支模式
-/0\_zq7 average growth rate 平均增长率
~UNha/nt average net fixed assets 固定资产平均净值
"+wkr uC average of relatives 相对价格平均数
_2{_W9k average price 平均价格
/ #rH18 average propensity to consume 平均消费倾向；一般消费倾向
h{$k%YJ? average propensity to save 平均储蓄倾向；一般储蓄倾向
0( A ?& average rate 平均率
H{S+^'5Y. average revenue 平均收入；平均收益
]*l ZFP~ average stock 平均库存；平均存货
[6_.Y*} N average yearly rent 平均年租
.P")S| avoidance of double taxation 避免双重课税
mU?~s7 avoidance of tax 避税
