A:
h j8S# A share Ａ股；甲类股份
$2?10}mrx abatement of tax 减税；减扣免税额
\@ j YY~ ABN AMRO Bank N.V. 荷兰银行
5m e|dvk above-the-line expenditure 线上项目支出；经常预算支出
Ba]J3Yp,z above-the-line receipt 线上项目收入；经常预算收入
uBPxMwohR ABSA Asia Limited 南非联合亚洲有限公司
l-GQ AI8 absolute change 绝对数值变更
@a X $} absolute expenditure 实际开支
~SWR|[ absolute guideline figure 绝对准则数字
U <|h4'(@L absolute interest 绝对权益
P<1ZpL absolute order of discharge 绝对破产解除令
}/{G absolute profit margin 绝对利润幅度
BRu/py xG absolute value 实值；绝对值
w
N-np3k absolutely vested interest 绝对既得权益
[`u3SN/P absorbed cost 已吸收成本；已分摊成本
^{vf|zZ _ absorption 吸收；分摊；合并
GG KD8'j] absorption rate 吸收率；摊配率；分摊率
pjh o#yP ACB Finance Limited 亚洲商业财务有限公司
g 'F{;Ur acceptable form of reciprocity 合理的互惠条件
;is *[r\|1 acceptable rate 适当利率；适当汇率
1 3X0LN acceptance agreement 承兑协议
< mb.F -8 acceptance for honour 参加承兑
<o\2-fWvY acceptor 承兑人；接受人；受票人
.%iJin" acceptor for honour 参加承兑人
lM<SoC;[ accident insurance 意外保险
0d%p<c Accident Insurance Association of Hong Kong 香港意外保险公会
tk"+PTGJT accident insurance scheme 意外保险计划
4IW7^Pq`P accident year basis 意外年度基准
}E}b/ulg1 accommodation 通融；贷款
XehpW}2\ accommodation bill 通融票据；空头票据
[J6*Q9B<V& accommodation party 汇票代发人
o,#[Se*n account balance 帐户余额；帐户结余
D m|_;iO, account book 帐簿
%S2^i3 account collected in advance 预收款项
-@wnQ? account current book 往来帐簿
5tIM@, .I/ account of after-acquired property 事后取得的财产报告
c|s*(WljY account of defaulter 拖欠帐目
?4]#gC ks account payable 应付帐款
x9c/;Q &m account payee only [A/C payee only] 只可转帐；存入收款人帐户
Hvm+T r2@ account receivable 应收帐款
JpFf O<uO account receivable report 应收帐款报表
:-I~-Yj account statement 结单；帐单；会计财务报表
(($"XOU account title 帐户名称；会计科目
|#r [{2sS accountant's report 会计师报告
?&H1C4
Accountant's Report Rules 会计师报告规则
T vEN0RV2 accounting and auditing procedure 会计与审计程序；会计与核数程序
Zv`j+b Accounting Arrangements 《会计安排》
+&w=*IAKZ accounting basis 会计基础
jf_0IE accounting by Official Receiver 破产管理署署长呈交的帐目
e2SU)Tr%b Accounting Circular 《会计通告》
J5J$qCJq accounting class 会计类别
}Z|uLXaz accounting date 记帐日期；会计结算日期
jmcb-=ts accounting for money 款项核算
Or0eY#c Accounting Officer 会计主任
YEEgDw]BQ accounting period 会计报告期；会计期
QTN
_Z#' accounting policy 会计政策；会计方针
'}`|QJ accounting practice 会计惯例
V
ifQ@ accounting principle 会计准则
/<HEcB accounting record 会计记录
2hjR'6h"Y accounting report 会计报告
1D,$Az~. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A1zqm_X5)P Accounting Society of China 中国会计学会
m]1= o7 accounting statement 会计报表
S<hj6A accounting system 会计制度；会计系统
rb/m;8v> accounting transaction 会计事项；帐务交易
]m#.MZe accounting treatment 会计处理
4)o_gm~6c4 accounting year 会计年度
09f:%!^u accretion 增值；添加
Al^n&Aa+\ accrual 应计项目；应累算数目
SX{sh M2 accrual basis 应计制；权责发生制
yMQuM :d accrual basis accounting 应计制会计；权责发生制会计
yAu-BObD accrue 应累算；应计
/ry# q% ? accrued benefit 应累算利益
6~
*w ~U accrued charges 应计费用
H$:Z`CQt< accrued cumulative preference share dividend 应累算的累积优先股股息
VtR?/+8X accrued expenses 应累算费用
$GzTDq
Y9@ accrued interest payable 应付利息；应计未付利息
KPGX/l accrued interest receivable 应收利息；应计未收利息
`Z3Qx~f x accrued right 累算权益
CvCk#:@H M accruing profit 应累算的利润
hrwQh2sm accumulated fiscal reserve 累积财政储备
YU89m7cc' accumulated profit 累积利润；滚存溢利
ZWC-<QO"< accumulated reserve 累积储备
6,"fH{B d
accumulation of surplus income 累积收益盈余
^lqcF. acquired assets 既得资产
AxaabS$\ acquisition 收购；购置；取得
Pez 7HKW: acquisition cost 购置成本
T K )K q acquisition expenses 购置费用
iY=M 67V acquisition of 100% interest 收购全部股权
4T- 9 F acquisition of control 取得控制权
>H@
z P8 acquisition of fixed assets 购置固定资产
%!r>] M < acquisition of shell “买壳”
#?xhfSgr acquisition price 收购价
dQ=mg#( act of God 天灾
hcw)qB,s acting partner 执事合伙人
BReNhk)S active market 买卖活跃的市场；交投畅旺的市场；旺市
f6 zT active partner 积极参与的合伙人
6]i"lqb active trading 交投活跃
D t~Jx\\ actual circulation 实际流通
gI&& LwT4 actual cost 实际成本
&%~2Wm actual expenditure 实际开支；实际支出
Kilq Jg1%C actual income 实际入息；实际收入；实际收益
Lm kv .XF actual market 现货市场
RVFQ!0
C actual price 现货价；实际价格
`laaT5G\y actual profit 实际利润
<a-I-~ actual quotation 实盘；实际价位；实际报价
$XFiH ~GI actual year basis 按实际年度计算
XE_|H1&j actuals 实货
tHSe>*eC actuarial investigation 精算调查
,3G8afo actuarial principle 精算原则
EDR;" G(N actuarial report 精算师报告
`;7^@ k Actuarial Society of Hong Kong 香港精算学会
h[D"O6 y actuarial valuation 精算师估值
8>Xyz`$kH actuary 精算师
10v4k<xb ad referendum agreement 暂定协议；有待覆核的协定
oYN P,8r^ ad valorem duty 从价税；按值征税
:t\pi. uWt ad valorem duty system 从价税制
Epm\ =s ad valorem fee 从价费
$oO9N^6yF ad valorem tariff 从价关税
c9\jELO additional allowance 额外免税额
VGoD2,(b^ additional amount for unexpired risk 未过期风险的额外款额
#>-_z additional assessable profit 补加应评税利润
.Od.lxz"mp additional assessment 补加评税
n*6 b*fl additional commitment 额外承担
k+>- ?S, additional commitment vote 额外承担拨款
] X,C9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[&n2 yt additional dependent parent allowance 供养父母额外免税额
m~ %\f8w-x additional provision 额外拨款
@O}%sjC1 additional stamp duty 附加印花税
;z;O }<8s additional tax 补加税罚款；补加税款
i,R<`K0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fX).A` adjudged bankrupt 被裁定破产
\ajy%$;$} adjudicated bankrupt 裁定破产人
7:U ^K i adjudication fee 裁定费；评定印花税额手续费；评估契据费
G#ov2 adjudication of bankruptcy 裁定破产；宣告破产
<4z |"( adjudication of insolvency 裁定无力偿还债务
B $aA=+<S adjusted actual 经调整的实数；调整后的实数
:E/]Bjq$; adjusted current assets 经调整的流动资产；调整后的流动资产
{n8mE,;M adjusted figure 经调整的数字；调整后的数额
3^l@!Qw adjusted liabilities 经调整的负债；调整后的负债
Hm|8ydNs adjusted loss 经调整的亏损；调整后的亏损
6[kp # 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
Z 6^ AO=3 adjusted profit 经调整的利润；调整后的利润
Rh-e
C6P adjusted surplus 经调整的盈余额；调整后的盈余额
!/G2vF" adjusted value 经调整的价值；调整后的价值
`;-K/)/x adjustment 调整；修订；理算〔保险〕
7aVQp3< adjustment centre 调剂中心
1hj']#vBu adjustment lag 调整过程的时间差距；调整时差
4I7} adjustment mechanism 调整机制
>Ha tb bA adjustment of loss 亏损调整
F}P+3IaE adjustment process 调整过程；调整程序
[*U6L <J I adjustment range 调整幅度
T] d9tX- administered exchange rate 受管制汇率
!es?GJq` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M] YK]VyG administration expenses 行政费用
5" < 7 administration fee 手续费；行政费
u1F@VV{ administration in bankruptcy 破产管理
Jg=[!j0( administration order 遗产管理令
)CQ'kHT<e administrator 管理人；遗产管理人
z=>U> administrator of the estate 遗产管理人
G2Eke; admission of debt 债项承认书
59:Xu%Hp admission of proof 接纳债权证明
i-) OY, advance 放贷款项；垫付款项；预支款项；预付款项
z{ U2K ' advance account 暂支帐目；预付款帐户
\ Tf845 advance compensation 预付补偿金
smQ<lwA advance from shareholder 股东垫款
&*\wr} a! advance pending reimbursement 预支以待日后付还
e&zZr]vs]l advanced economy 先进经济体系
4QODuyl2H advancement 预付；预付财产
o 5dPE{f advances warrant 垫款令
k3::5& advancing 贷出
mGZ^K,)&OR adverse balance 逆差
ZI4[v> adverse exchange 逆汇
E7-il;`cKn advertisement addressed to shareholders 在报章刊登的致股东通告
g$<Sh.4A advice for collection 托收通知书
Md_S};!QN6 advice of drawing 提款通知书；汇票通知书
MG<kvx~2 advice of payment 付款通知
bcFG$},k Advisory Committee [Securities and Futures Commission]
e[f}L xln 谘询委员会〔证券及期货事务监察委员会〕
E}K6Op;=v5 Advisory Committee on Diversification 经济多元化谘询委员会
>[;+QVr; affidavit 誓章；遗产申报誓章
2Z
4Ekq0@ affidavit of no receipt 述明无收款的誓章
OnE#8*8 affiliate 联号；联营公司；附属公司
=n>&Bl-Bl affiliated company 附属公司；联号；联营公司
pIBL85Xe affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1e.V%!Xk affordability 负担能力
m,KG}KX African Development Bank [AfDB] 非洲开发银行
/1ZRjf^ after-acquired property 事后取得的财产
cl
kL)7RQ after-hours dealing 市后交易
VWqmqR% after-tax profit 税后盈利；税后利润；税后溢利
.}Va~[0j agency agreement 代理协议
f0+)%gO{ agency expenses 代理机构的开支
&GF@9BXI3 agency fee 代理费
"w. gP8` Agency Law 《代理法》
;5qZQ8 `4 agent 代理人；承销人
Q$!dPwDg agent of company 公司代理人
2m j? &p? agent's fee 代理人费；经纪费
H1iewsfzH aggregate 总计；总数；总体数字
U_ELeW5@ aggregate amount 总款额；总额
>5Y%4++( aggregate assets and liabilities 总体资产与负债
,83%18b aggregate at constant price 按固定价格计算的总体数字
C&Rv$<qc aggregate demand 总需求
T$[50~ aggregate gross position 总持仓量
Nv!If$d aggregate limit 总限额
3o X\q/$ aggregate of salaries tax 合计薪俸税
NuZi LtC aggregate performance 总体表现；总体业绩
^ Q]I)U aggregate supply 总体供应
/<7'[x< aggregate surplus 总盈余
Q-<N)K$F(4 aggregate total 整体总额
ayR=GqZ1 aggregate value 总值；合计价值
S- {=4b' aggregated basis 合计基准
/
i[F aggregated net chargeable income 合计应课税入息实额
C;]}Ht:~I aggregation 合并计算；合计；总和
lezX-5Z aggregation of incomes of husband and wife 夫妇入息合并计算
7]se!k, aggregation of property 财产的总和
r'!L}^n agio 差价；贴水
\
vf&Ldk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
m,YBk<Bx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_p0@1 s(U 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'/l<\b/E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zf+jQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4 #?Sxs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9yla &XTD 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%
NSb8@ agreement for a settlement 授产协议
DJ)Q,l*|N9 agreement for assignment 转让协议
MvV\?Lzj agreement for sale 售卖协议；买卖协议
_ Q XC5i agreement for sale and purchase 买卖协议
FI|jsO 3 agreement for the payment of interest 支付利息协议
cQM_kV??! agreement for the repayment of money 还款协议
E6+c{4 1B agreement of reinsurance 再保险协议
gE r @L
Agricultural Bank of China 中国农业银行
&c[.&L,w4 air passenger departure tax 飞机乘客离境税
Eod'Esye5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*Ae>
,LyE airport tax 机场税
+9EG6"..@H alcohol duty 酒精税
')eg6IC0&T alienation 让与；让渡；转让
5dwC~vn}c alimony 生活费；赡养费
Lg6;FbY? All Ordinaries Index [AOI] 所有普通股指数
haNi [| all risks 全险；综合险
2>`m1q: All Sales Record for Stock Market 《股票市场成交报告》
~4-:;8a Allied Capital Resources Limited 新联财务有限公司
C8dC_9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g"b{M allocation letter 拨款信件
d2'1
6 .lV allocation of fund 分配款项；预留款项
n h"8on]M~ allocation of profit 利润分配；溢利分配
Klr+\R@(n allocation warrant 拨款令
JTg:3<L allotment 分配；配股
z{;~$." allotment notice 股份配售通知；配股通知
pE&'Xr#P> allotment of shares 股份分配
oUSv)G.zb allowable 可获宽免；免税的
l-/fFy )T allowable business loss 可扣除的营业亏损
Qdt4h$~V" allowable expenses 可扣税的支出
3+: F2sjt allowance 免税额；津贴；备抵；准备金
s>pM+PoGYd allowance for debts 债项的免税额
J ZH~ { allowance for depreciation by wear and tear 耗损折旧免税额
hB[VU
"; allowance for funeral expenses 殡殓费的免税额
Ht`kmk;I) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/Py1Q allowance for repairs and outgoings 修葺及支出方面的免税额
Ec3TY<mVr allowance to debtor 给债务人的津贴
I= '6>+P alteration of capital 资本更改
;q5.\m: alternate trustee 候补受托人
r f\/Y "D amalgamation 合并
I
\Luw* : ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.I
h'& ambit of charges 征税范围；收费范围
n^[VN[ VC amended valuation 经修订的估值
"@s</HGo American Commodities Exchange 美国商品交易所
%p; 'l American Express Bank Limited 美国运通银行
a8w/#!^34 American Stock Exchange 美国证券交易所
"A9qC*6[ amortization 摊销
Pl/}`H: R& amount due from banks 存放银行同业的款项
q0sdL86 amount due from banks abroad 存放海外银行同业的款项
;r j|> amount due from holding companies 控股公司欠款
W]B75 amount due from local banks 存放本港银行同业的款项
wf` e3S amount due to banks 银行同业的存款
Y'&rSHI"
amount due to banks abroad 海外银行同业的存款
,#V }qSKUS amount due to holding companies 控股公司存款
1#Q~aY amount due to local banks 本港银行同业的存款
j 3t,Cx amount due to outport banks 外埠银行同业的存款
i:/Ws1=q amount for note issue 发行纸币的款额
q+ZN$4 m amount of bond 担保契据的款额
O yG# amount of consideration 代价款额
*4 HogC amount of contribution 供款数额
n.l7V<1 amount of indebtedness 负债款额
G4<M@ET amount of principal of the loan 贷款本金额
S4O'N x amount of rates chargeable 应征差饷数额
fUKi@*^ZUa amount of share capital 股本额
]yAOKmS amount of sums assured 承保款额
1`q>*S]( amount of variation 变动幅度
+3d.JQoKl amount of vote 拨款数额
(8In f_ 59 amount payable 应付款额
EK 8r V amount receivable 应收款额
k1_" } B5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N+n v#] { analysis 分析
nhImO@Q: ancillary risk 附属风险
LW#$%} annual account 周年帐目；周年帐目报表；年度决算；年结
B;Dl2k^L annual accounting date 年结日期
~ q,Wj!>Ob annual allowance 每年免税额；年积金；年度津贴；年津
'_fj:dy annual balance 年度余额
h an S8 annual disposable income 每年可动用收入
NK!#K>AO annual estimates 周年预算
/6@$^ paB annual fee 年费
H"b}lf annual general meeting 周年大会
s`dwE*~ annual growth rate 年增率；每年增长率
9D`p2 cO annual long-term supplement 长期个案每年补助金
YZ(tjIgQ annual pensionable emolument 可供计算退休金的年薪
aH'=k?Of; annual report 年报
8#h~J>u . Annual Report on the Consumer Price Index 《消费物价指数年报》
HceZT e@ annual return 周年报表；周年申报表；每年报税表格
iF^
Annual Return Rules 《周年报表规则》
|T+YC[T#v annual review of consumer prices 每年消费物价回顾
C FW#+U#U annual roll-forward basis 逐年延展方式
fN_Ilg)t?5 annual salary 年薪
ozUsp[W> annual statement 年度报表；年度决算表
g^)8a;/c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[,TK"
annuitant 年金受益人
60XTdJkDkA annuity 年金
XY)I ~6$Y annuity contract 年金合约
78h!D[6 annuity on human life 人寿年金
VlFhfOR6t antecedent debt 先前的债项
}!^`%\ %\ ante-dated cheque 倒填日期支票
!.c no& anticipated expenditure 预期开支
#!7b3 >} anticipated net profit 预期纯利
:TRhk. anticipated revenue 预期收入
&:[hUn8jU anti-inflation measure 反通货膨胀措施
(X/dP ~ anti-inflationary stance 反通货膨胀立场
_)a! g-Do7 apparent deficit 表面赤字
9?I?;l{ apparent financial solvency 表面偿债能力
B#, TdP]/ apparent partner 表面合伙人
,tl(\4n application for personal assessment 个人入息课税申请书
jpt-5@5O application of fund 资金应用
tk66Ggi[K application to release as liquidator and to destruct the books of accounts and documents
xY@< < 申请免除清盘人职务及毁灭帐簿与文件
Noi +mL appointed actuary 委任精算师
a+
s%9l appointed auditor 委任核数师；委任审计师
$^5 c8wT appointed trustee 委任的受托人
%ou@Y` appointer 委任人
, r,$x4* apportioned pro rata 按比例分摊
bF c
% apportionment 分配；分摊
fp2uk3Bm [ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
WVdF/H apportionment formula 分摊方程式
@XN *H- | apportionment of estate duty 遗产税的分摊
(d Hil#l appraisal 估价；评估
4Ixu% appreciable growth 可观增长
h: Hpz appreciable impact 显着影响
4=C7V,a appreciable increase 可观增长
!~-@p?kW/ appreciation 增值；升值
KA{ JSi appreciation against other currencies 相对其他货币升值
EeDK ^W8N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gT#hF]c: appreciation tax 增值税
_E us7 appropriation 拨款；拨用；拨付
xi}3)5 appropriation account 拨款帐目
NU(Yll PB Appropriation Bill 拨款法案
d_ )VeuE2 appropriation-in-aid system 补助拨款办法
UO}Yr8Z; approved assets 核准资产
G%XjDxo$I approved basket stock 认可一篮子证券
(3Q G approved budget 核准预算
Lem:zXj approved charitable donation 认可慈善捐款
g;\_MbfP approved charitable institution 认可慈善机构
\!df)qdu approved currency 核准货币；认可货币
A k+MR EG approved estimates 核准预算
nRh.;G approved estimates of expenditure 核准开支预算
Z> _F:1x approved overseas insurer 核准海外保险人
n1)~/
> approved overseas trust company 核准海外信托公司
0xz S9 approved pooled investment fund 核准汇集投资基金
qU+q Y2S: approved provident fund scheme 认可公积金计划
vxl!`$Pi approved provision 核准拨款
6Gs B *hW approved redeemable share 核准可赎回股份
2<TpNGXM_ approved regional stock 认可地区性证券
U$E Qeb approved retirement scheme 认可退休金计划
]_mcJ/6: approved subordinated loan 核准附属贷款
p#>d1R1& arbitrage 套戥；套汇；套利
P*3PDa@ arbitrageur 套戥者；套汇者
f;]C8/ W arbitrary amount 临时款项
j)Y68fKK arrangement 措施；安排；协定
^wMZG'/ arrears 欠款
)5Ofr-Y arrears of pay 欠付薪酬
[=& tN)_ arrears of revenue 逾期未收税款；逾期未收的帐项
wG ",Obja articles of association 组织章程；组织细则；组织章程细则
f_;6uCCO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>36>{b<'$* ascertainment of profit 确定利润
Tw@:sWC "Asia Clear" “亚洲结算系统”
g%%j"Cz1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#s0Wx47~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cOb ,Md Asian Development Fund [ADF] 亚洲发展基金
Cd'K~C h3 Asian dollar bond 亚洲美元债券
K yDPD' Asian dollar market 亚洲美元市场
\KkA U 6 Asian dollar rate 亚洲美元利率
\><v1x>; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#jT=;G7f2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]ud H`{] asked price 沽盘；喊价；索价；卖方报价
}=
(|3 \v assessable income 应评税入息
6+W`:0 je assessable loss 应评税亏损
Hi#f
Qj i assessable profit 应评税利润
(x/xqDpmBS assessable value 应评税值
-(l/.yE{X assessed profit 估定利润
p[:E$#W~; assessed value 经评估价值
{/q 4W; D assessment 评税；评定；估价；评税单
CkEbSa<)hK assessment number 评税编号；估价编号
/}R*'y assessment of additional tax 补加税评税
# mW#K
assessment of performance 业绩评估；实绩评价
nPj
&a Assessor 评税主任
&0JCZ /e asset price bubbles 资产价格泡沫
nx|b9W < asset-backed securities 具资产保证的证券
"XWO#,Ue assets accretion 资产增值
zz1]6B*eX assets and liabilities 资产与负债
1D2Yued assets betterment statement 资产递增表；资产改进表
,&0iFUwN_ assets lending 实物放款；有抵押贷款
Or"+d 5 assets of the company passing on the death 死者去世时转移的公司资产
Usf7
AS= assets pledged as security for liabilities 用作负债抵押的资产
w/Y6m.i1 assets portfolio 资产投资组合
@{o3NR_ assets price 资产价格
W'f)W4D$6 assets quality 资产质素
t[H A86X assets realization 资产变现
%C~LKs5oH assets refinancing arrangement 资产再集资安排
k/.a
yLq assets securitization 资产证券化
!R3Z yZcX assets situated outside Hong Kong 在香港以外地方的资产
Y!fgc<]'& assets stripping 削减资产；拆卖资产
.;jp2^ assets value 资产值
m$ 80D,3 assignee 承让人
# ByrX\ assignment 转让；转让书；转让契
z-`-0@/A$ assignment of interest 权益转让
GCv*a[8?n assignment of letters patent and trade mark 专利证书及商标转让
EbMG9 assignment of property 物业转让；物业转让书
uYAMW{AT assignment right 转让权
I9g!#lbl assignor 转让人
8 CCA}lOG associate 有联系的人；有关连人士；相联者；合伙人；联系人
v)-:0 f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g:
,*Y^T associate member 附属会员
n}toUqUnk\ associated body corporate 相联法人团体
Vc?=cQ'c associated company 相联公司；联属公司
al {}p associated corporation 相联法团
&]P1IQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J6J|&Z~UT, 公认会计师公会〔英国〕
0qhSV B5 Association of Futures Exchange Brokers 香港期货经纪协会
ZFa<{J<2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6*% E4#4 association of underwriters 承保人组织
vz}_^8O assumption of control 接管
Bxs0m] assurance 担保；保险；转易；转易书
6}^6+@LG assurance of interest 权益的转易
uH=^ILN. at 19XX price 按一九ＸＸ年价格计算
;SVAar4r at a discount 按赔价计算；按贴水价格计算；打折扣
N]7#Q.(~ at a premium 按溢价计算；按升水价格计算
0uwe,; at call 通知付款；按通知
Y0ouLUlI at constant market price 按固定市价计算
*|^}=ioj* at constant price 按固定价格计算
2/.I6IbL at cost 按成本计算
drW}w+ ! at current market price 按当时市价计算；按现时市价计算
XpoEZ|0 at current price 按当时价格计算；按现时价格计算
;.#l[ at factor cost 按要素成本计算；按生产要素成本计算
^UiSezc I at money-of-the-day price 按付款当日价格计算
oV=~ Q#v at or better 按指定或较佳价位〔买卖指令〕
C eh z]C at par 按面值计算；平价
8D1+["& at sight 见票即付
iK=SK3)vR at the close 按收市盘
;vLg4k at the opening 按开市盘
4j VFzO%. attestation 见证；见证条款
X2S:"0?7 at-the-money option 平价期权
bbA J5EqL attorney 受权人；受托代表人
j
hr pS attornment 新拥有人承认书
0="U'|J_ attributable profit 可归属利润
cH{[\F"Eb attributable share value 可归属股份价值
wxIWh>pZa Auckland Stock Exchange 奥克兰证券交易所
+ -OnO7f auction 拍卖
I%gDqfdL auctioneer 拍卖商
GZk{tTv audit 审计；核数
qTi%].F"G Audit Commission 审计署
SVj4K \F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XR.Sm<A[ 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〕
02 6 |u|R audit review 帐目审查
J'4V_Kjg- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e!.r- v9 audited account 审计帐目；经审计的帐目
fd /?x^Z audited annual account 经审计的周年帐目
xYl ScM_~ audited balance sheet 经审计的资产负债表
v*VId
l> auditor 核数师；核数主任；审计师
/IyCvo auditor's certificate 核数师证明书；审计师证明书
Mr
u auditor's report 核数师报告；审计师报告
+y\mlfJ.-b Aussie bond 澳元债券
Y.}8lh
eH austerity budget 紧缩预算
q:X&)f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R @ Bnrk Australia All Ordinaries Index 澳洲所有普通股票指数
V/CZcMY_ Australian Dollar [AUD] 澳元
SRBQ"X [M2 Australian Options Market 澳大利亚期权市场
`8<h aU Australian Securities Commission 澳洲证券事务监察委员会
Q~S3d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{Bm7'%i Australian Stock Exchange 澳大利亚证券交易所
&&er7_Q Austrian Schilling [ATS] 奥地利先令
j%@wQVxq authentication 认证；鉴证
tG}cmK~% authority to purchase 委托购买证；委购书
aH+n]J]
=) authorization 认可；核准；授权；授权书
z*BGaSX % authorization by direction 指示授权
pG0Ca]( authorization by instruction 指令授权
" j] r authorization by warrant 令状授权
O0cKmh6 = authorization of unit trust 单位信托的认可
t) h{ w"v authorized agent 指定代理人
)Ept yH authorized capital 法定资本
"Z70
jkW[ authorized clerk 出市员
0
$_0T authorized dealer 认可交易商
cBz_L"5vr[ authorized financial institution 认可财务机构
UKfpoDhEe authorized fund 认可基金
Y~C;M6(P authorized fund house 获授权的基金公司；认可基金公司
q>H f2R authorized institution 认可机构
"+GKU) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vhot-rBN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?)i`)mu' authorized insurer 获授权保险人；获认可承保人
^,WXvOy authorized investment 特准投资项目
_|qs-USA authorized person 获授权人
WEVV2BJ authorized representative 获授权代表
/C"?Y' authorized share capital 法定股本
%jRqrICd automated quotation system 自动报价系统
B`1"4[{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`-QY<STTP9 自动交易系统〔香港期货交易所有限公司〕
UYW{A G2C automatic adjustment mechanism 自动调整机制
, s .{R automatic adjustment system 自动调整系统
Weu%&u- Automatic Clearing House 自动票据交换所
P@pJ^5Jf automatic exchange rates accumulation system 自动化汇率累集系统
cJ#|mzup Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9]^ CDL automatic teller machine [ATM] 自动柜员机
C0. bjFT| autopay 自动转帐
bX*c-r: available assets 可用资产
sUEvL( %nY available fiscal reserve 现存财政储备
0b~ { l; available profit 可用利润
NP?hoqeKs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@/yJTMcf average 平均；平均数；海损
Zwxu3R_ average basic salary 平均基本薪金
q;0QI{:5v average consumer expenditure 平均消费开支；一般消费开支
;*=M I/"N average cost 平均成本
"Nlw&+
c7 average cost of land production 增辟土地平均成本
ZB@Bj>,b p average daily turnover 平均每日成交额
>ho$mvT
average daily wage rate 平均每日工资率
yYri.n average expenditure pattern 平均开支模式
\~bx% VWW4 average growth rate 平均增长率
X!/o7< average net fixed assets 固定资产平均净值
Z;4pI@ u average of relatives 相对价格平均数
->29Tns average price 平均价格
sn6:\X<[ average propensity to consume 平均消费倾向；一般消费倾向
A(dWA e, average propensity to save 平均储蓄倾向；一般储蓄倾向
~D$?.,=l average rate 平均率
o6LZ05Z-& average revenue 平均收入；平均收益
8R;A 5o, average stock 平均库存；平均存货
Mu?hB{o1 average yearly rent 平均年租
t3b64J[A{ avoidance of double taxation 避免双重课税
UI }df<Ge avoidance of tax 避税
