A:
-8;U1 ^# A share Ａ股；甲类股份
O`5PX(J1& abatement of tax 减税；减扣免税额
U1G"T(;s: ABN AMRO Bank N.V. 荷兰银行
u!?cKZw above-the-line expenditure 线上项目支出；经常预算支出
5xX*68]% above-the-line receipt 线上项目收入；经常预算收入
^_
L'I%%[ ABSA Asia Limited 南非联合亚洲有限公司
^M6xRkI absolute change 绝对数值变更
NBZFIFO< absolute expenditure 实际开支
6,*hzyy}Qu absolute guideline figure 绝对准则数字
| YmQO#'' absolute interest 绝对权益
<x@ brXA absolute order of discharge 绝对破产解除令
fBBNP) absolute profit margin 绝对利润幅度
7.-Q9xv absolute value 实值；绝对值
f{MXH&d 1\ absolutely vested interest 绝对既得权益
,<s'/8Ik absorbed cost 已吸收成本；已分摊成本
[t/7hx"2t absorption 吸收；分摊；合并
Ae R3wua absorption rate 吸收率；摊配率；分摊率
ce-5XqzY@ ACB Finance Limited 亚洲商业财务有限公司
|1C=Ow*" acceptable form of reciprocity 合理的互惠条件
VCfa<hn acceptable rate 适当利率；适当汇率
U|VF zpJ acceptance agreement 承兑协议
rdZk2\ < acceptance for honour 参加承兑
)!J0e-T-8O acceptor 承兑人；接受人；受票人
$K>'aI;| acceptor for honour 参加承兑人
&Iv3_T<AF accident insurance 意外保险
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~BErEC Accident Insurance Association of Hong Kong 香港意外保险公会
SE/GT:} accident insurance scheme 意外保险计划
*-"DZ accident year basis 意外年度基准
W m\HZ9PN accommodation 通融；贷款
unu%\f>^4 accommodation bill 通融票据；空头票据
$}RB K'cr} accommodation party 汇票代发人
gB b+Q, account balance 帐户余额；帐户结余
3* C9 ;Q} account book 帐簿
L]I ;{Y account collected in advance 预收款项
vpu20?E>5z account current book 往来帐簿
sT:$ := account of after-acquired property 事后取得的财产报告
0V6gNEAUg account of defaulter 拖欠帐目
w&<-pIa` account payable 应付帐款
21i ?$ uU account payee only [A/C payee only] 只可转帐；存入收款人帐户
fvnj:3RK account receivable 应收帐款
e@N@8i"q5 account receivable report 应收帐款报表
h^o>9s/|/H account statement 结单；帐单；会计财务报表
VsEMF i= account title 帐户名称；会计科目
Zd G?fWWA accountant's report 会计师报告
j"o8]UT/ Accountant's Report Rules 会计师报告规则
MQ7d IUs accounting and auditing procedure 会计与审计程序；会计与核数程序
[yj-4v%u` Accounting Arrangements 《会计安排》
x[ l_dmq accounting basis 会计基础
/NRdBN accounting by Official Receiver 破产管理署署长呈交的帐目
@%Y$@ Qb{ Accounting Circular 《会计通告》
Xm,w.|dx accounting class 会计类别
0\XG;KA accounting date 记帐日期；会计结算日期
)fSO|4 accounting for money 款项核算
&, E^ y,r Accounting Officer 会计主任
j)?[S accounting period 会计报告期；会计期
D >ax<t1K accounting policy 会计政策；会计方针
/6)6 accounting practice 会计惯例
A/p pr. accounting principle 会计准则
RMJq9a
accounting record 会计记录
lS<T|:gz@ accounting report 会计报告
AA$+ayzx9{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~1e?9D Accounting Society of China 中国会计学会
Z,~Bz@5`" accounting statement 会计报表
W
&wqN accounting system 会计制度；会计系统
^AP PWQUl accounting transaction 会计事项；帐务交易
\$; Q3t3 accounting treatment 会计处理
@hC ,J accounting year 会计年度
N Qb! ?w accretion 增值；添加
'?7?"v accrual 应计项目；应累算数目
rjsqXo:9 accrual basis 应计制；权责发生制
'u"r ^o? accrual basis accounting 应计制会计；权责发生制会计
e<F>u#d accrue 应累算；应计
MP"Pqt accrued benefit 应累算利益
hH Kd+QpI accrued charges 应计费用
` s [77V> accrued cumulative preference share dividend 应累算的累积优先股股息
7 nr+X Os accrued expenses 应累算费用
iIr H&}2 accrued interest payable 应付利息；应计未付利息
C '5b)0km accrued interest receivable 应收利息；应计未收利息
xF|P6GX g accrued right 累算权益
*\W
*,D.I accruing profit 应累算的利润
DVNx\t accumulated fiscal reserve 累积财政储备
66RqjP '2 accumulated profit 累积利润；滚存溢利
|S0]qt? accumulated reserve 累积储备
w]2tb accumulation of surplus income 累积收益盈余
fd Vye|% acquired assets 既得资产
PeCU V6 acquisition 收购；购置；取得
_g{ *;?mS acquisition cost 购置成本
k Qm \f acquisition expenses 购置费用
lJZ-*"9 V acquisition of 100% interest 收购全部股权
7,vvL8\NHu acquisition of control 取得控制权
>v1E ;-ZA acquisition of fixed assets 购置固定资产
B_Qi acquisition of shell “买壳”
Tz/=\_} acquisition price 收购价
O [Q;[@ act of God 天灾
dt -EY acting partner 执事合伙人
^uZ!e+ active market 买卖活跃的市场；交投畅旺的市场；旺市
"`A@_;At` active partner 积极参与的合伙人
!a
%6nBo active trading 交投活跃
s
Yp?V\Y" actual circulation 实际流通
Ekq&.qjYG" actual cost 实际成本
/ eFudMl actual expenditure 实际开支；实际支出
2R W^Nqc9 actual income 实际入息；实际收入；实际收益
Y<1]{4Wt actual market 现货市场
';T=kS<^_ actual price 现货价；实际价格
#p< 1@, actual profit 实际利润
uLr 9*nxd actual quotation 实盘；实际价位；实际报价
<\0+*`">g actual year basis 按实际年度计算
LHy -y%?i actuals 实货
X0 G
Mly actuarial investigation 精算调查
fK-tvP0}* actuarial principle 精算原则
"v %|&@ actuarial report 精算师报告
R
2.y=P8N Actuarial Society of Hong Kong 香港精算学会
}v zZWe actuarial valuation 精算师估值
<qGVOAnz+ actuary 精算师
Z]Zs"$q@ ad referendum agreement 暂定协议；有待覆核的协定
mv%Zh1khn/ ad valorem duty 从价税；按值征税
'ju ad valorem duty system 从价税制
e-@=QI^, ad valorem fee 从价费
gW0{s[}T ad valorem tariff 从价关税
ZH
o#2{F additional allowance 额外免税额
( <.uvq61 additional amount for unexpired risk 未过期风险的额外款额
{u 7%Z}<0 additional assessable profit 补加应评税利润
8vP:yh@ additional assessment 补加评税
a 04I.5! additional commitment 额外承担
Z{' .fq2A additional commitment vote 额外承担拨款
W.nQYH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NhP&sQO additional dependent parent allowance 供养父母额外免税额
fDq`.ZW)s additional provision 额外拨款
c5KJ_Nfi additional stamp duty 附加印花税
Z: TW{:lrI additional tax 补加税罚款；补加税款
X?3? R\/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IiX`l6L~W adjudged bankrupt 被裁定破产
^
W/,Z` adjudicated bankrupt 裁定破产人
WziX1%0$n adjudication fee 裁定费；评定印花税额手续费；评估契据费
gOk<pRcTb= adjudication of bankruptcy 裁定破产；宣告破产
|dP [_nh? adjudication of insolvency 裁定无力偿还债务
:)cn&'l(S adjusted actual 经调整的实数；调整后的实数
P:`tL)W_ adjusted current assets 经调整的流动资产；调整后的流动资产
e+_~a8 -| adjusted figure 经调整的数字；调整后的数额
7&I+mw/ X adjusted liabilities 经调整的负债；调整后的负债
RU r0K#] adjusted loss 经调整的亏损；调整后的亏损
y2XeD=_' 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
CBj&8#8 Z adjusted profit 经调整的利润；调整后的利润
*F ya
qJ) adjusted surplus 经调整的盈余额；调整后的盈余额
BK+(Uf;g adjusted value 经调整的价值；调整后的价值
HizMjJ| adjustment 调整；修订；理算〔保险〕
Muhq,>!U adjustment centre 调剂中心
0O_acO 4 adjustment lag 调整过程的时间差距；调整时差
x+mf QcSD& adjustment mechanism 调整机制
lDBn3U&z> adjustment of loss 亏损调整
NZj_7j|o9 adjustment process 调整过程；调整程序
rSGt`#E-s. adjustment range 调整幅度
M=HP!hn administered exchange rate 受管制汇率
83^|a5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zAr@vBfC% administration expenses 行政费用
!a(#G7zA administration fee 手续费；行政费
wK0= I\WN9 administration in bankruptcy 破产管理
dcK7D d-> administration order 遗产管理令
#<^ngoOj administrator 管理人；遗产管理人
Ax'jNol administrator of the estate 遗产管理人
8ec 6J*b admission of debt 债项承认书
."8bW^: admission of proof 接纳债权证明
z } L3// advance 放贷款项；垫付款项；预支款项；预付款项
kO1.27D advance account 暂支帐目；预付款帐户
4sj:%% UE advance compensation 预付补偿金
^CZ)!3qd1 advance from shareholder 股东垫款
=f4v: j}'| advance pending reimbursement 预支以待日后付还
S6J7^'h advanced economy 先进经济体系
yUZ;keQ_Tw advancement 预付；预付财产
!A5UT- advances warrant 垫款令
$U{ \T4 advancing 贷出
]+ \]2`? adverse balance 逆差
?2;gmZd7 adverse exchange 逆汇
2E@ ! advertisement addressed to shareholders 在报章刊登的致股东通告
upD 2vtU advice for collection 托收通知书
;k<n}shD advice of drawing 提款通知书；汇票通知书
Hg~O0p}[ advice of payment 付款通知
<G5d{rKZ Advisory Committee [Securities and Futures Commission]
. q=sC?D 谘询委员会〔证券及期货事务监察委员会〕
/1h
0 l; Advisory Committee on Diversification 经济多元化谘询委员会
!jV}sp<Xp affidavit 誓章；遗产申报誓章
RsY7 F; affidavit of no receipt 述明无收款的誓章
`#X\@?'5 affiliate 联号；联营公司；附属公司
0cd`. Z F affiliated company 附属公司；联号；联营公司
( k@%04c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w]BZgF. affordability 负担能力
,+ iREh; African Development Bank [AfDB] 非洲开发银行
L `fDc after-acquired property 事后取得的财产
pi'w40!: after-hours dealing 市后交易
>o#5tNm after-tax profit 税后盈利；税后利润；税后溢利
T'n~ Qf U agency agreement 代理协议
qac4GZ agency expenses 代理机构的开支
FG?69b> agency fee 代理费
R V*7? y%3 Agency Law 《代理法》
JZCRu_M>| agent 代理人；承销人
71n I`.Z agent of company 公司代理人
W6b5elH@ agent's fee 代理人费；经纪费
{5ujKQOcR aggregate 总计；总数；总体数字
j 'z}m+_? aggregate amount 总款额；总额
N*k` 'T aggregate assets and liabilities 总体资产与负债
z[7j`J|Kk aggregate at constant price 按固定价格计算的总体数字
;:w ?&4 aggregate demand 总需求
(sngq{*%%z aggregate gross position 总持仓量
8z?q4 aggregate limit 总限额
8veYs` aggregate of salaries tax 合计薪俸税
?q&*|-%)_d aggregate performance 总体表现；总体业绩
E7XFt#P. aggregate supply 总体供应
:d&^// 9 aggregate surplus 总盈余
,]OL[m aggregate total 整体总额
dy 4!
>zxF aggregate value 总值；合计价值
AW p{n aggregated basis 合计基准
;NyX9&@ aggregated net chargeable income 合计应课税入息实额
;au -NY aggregation 合并计算；合计；总和
$;9zD11 aggregation of incomes of husband and wife 夫妇入息合并计算
SiD [54OM aggregation of property 财产的总和
R\L0 agio 差价；贴水
:/Zy=F9: 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》
X,zqI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&&N]u e@> 《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>E .Q@c Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i.0}d5Y 《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》
yJt0KUw@! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a<Ru )Q?= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LX4*3c|i, agreement for a settlement 授产协议
rPK)= [MZ agreement for assignment 转让协议
Z3ucJH/)V agreement for sale 售卖协议；买卖协议
5LT{] &`9 agreement for sale and purchase 买卖协议
EF7Y 4lp agreement for the payment of interest 支付利息协议
\]uo^@$bm agreement for the repayment of money 还款协议
$)L=MEdx agreement of reinsurance 再保险协议
W!$aK )]4u Agricultural Bank of China 中国农业银行
tMWDKatb air passenger departure tax 飞机乘客离境税
JN{.-k4Ha Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g$++\%k& airport tax 机场税
i+ I%] alcohol duty 酒精税
LuM[*_8 alienation 让与；让渡；转让
r ek89.p alimony 生活费；赡养费
CM ; r\,o All Ordinaries Index [AOI] 所有普通股指数
G0Q8"] all risks 全险；综合险
]Zfg~K( All Sales Record for Stock Market 《股票市场成交报告》
REyk,s2"6 Allied Capital Resources Limited 新联财务有限公司
@O;gKFx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{X=gjQ9 allocation letter 拨款信件
T.1*32cX allocation of fund 分配款项；预留款项
{x3"/sF allocation of profit 利润分配；溢利分配
V!eq)L allocation warrant 拨款令
@` qhQ allotment 分配；配股
xt! DS0|*Y allotment notice 股份配售通知；配股通知
<2cl1Fb allotment of shares 股份分配
&ct y&(2p allowable 可获宽免；免税的
-t92! O allowable business loss 可扣除的营业亏损
AE:IX P|c allowable expenses 可扣税的支出
g~5$X{ allowance 免税额；津贴；备抵；准备金
93z oJiLRf allowance for debts 债项的免税额
=WaZy>n}7 allowance for depreciation by wear and tear 耗损折旧免税额
hp ftVEB allowance for funeral expenses 殡殓费的免税额
N :#"4e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u$7o d$&S allowance for repairs and outgoings 修葺及支出方面的免税额
=.@{ uu; allowance to debtor 给债务人的津贴
Ppw0vaJ^ alteration of capital 资本更改
_m ;#+`E alternate trustee 候补受托人
Vb0((c%& amalgamation 合并
/cPe zX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:G&tM
ambit of charges 征税范围；收费范围
l{:7*U{d amended valuation 经修订的估值
uG1)cm
B} American Commodities Exchange 美国商品交易所
Y lI/~J American Express Bank Limited 美国运通银行
YT)jBS~& American Stock Exchange 美国证券交易所
O|t@p=] amortization 摊销
fc'NU(70c amount due from banks 存放银行同业的款项
faqOGAb amount due from banks abroad 存放海外银行同业的款项
nf ,R+oX amount due from holding companies 控股公司欠款
CzP?J36W ^ amount due from local banks 存放本港银行同业的款项
3` ov?T(H amount due to banks 银行同业的存款
jhd&\z- amount due to banks abroad 海外银行同业的存款
$^ \8-k " amount due to holding companies 控股公司存款
m nK SO amount due to local banks 本港银行同业的存款
8IErLu } amount due to outport banks 外埠银行同业的存款
b?6-lYE>L amount for note issue 发行纸币的款额
_7j-y 9V amount of bond 担保契据的款额
d!+8 amount of consideration 代价款额
|s f &t amount of contribution 供款数额
c/fU0 cA@ amount of indebtedness 负债款额
9,7IsT8 amount of principal of the loan 贷款本金额
; ^waUJ\Z
amount of rates chargeable 应征差饷数额
3)jFv7LAU amount of share capital 股本额
Te%2(w,B amount of sums assured 承保款额
:'*;>P
.( amount of variation 变动幅度
+RXKI{0Km amount of vote 拨款数额
3b1;f)t amount payable 应付款额
|9YY8oT. amount receivable 应收款额
p 8,wr ) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4Wz@^7|V5 analysis 分析
p^QEk~qw ancillary risk 附属风险
.>4 Zt'gCt annual account 周年帐目；周年帐目报表；年度决算；年结
`)s C".b7
annual accounting date 年结日期
@"
-[@ annual allowance 每年免税额；年积金；年度津贴；年津
.h!oo;@ annual balance 年度余额
jV 83%%e annual disposable income 每年可动用收入
8lG@8tbW^ annual estimates 周年预算
#t.)4$ annual fee 年费
JI TQ3UL:W annual general meeting 周年大会
vrr &Ve annual growth rate 年增率；每年增长率
A4Dj4n 0 annual long-term supplement 长期个案每年补助金
xign!= annual pensionable emolument 可供计算退休金的年薪
B@P +b*% annual report 年报
?`wO
\>y Annual Report on the Consumer Price Index 《消费物价指数年报》
X,m6#vLK2 annual return 周年报表；周年申报表；每年报税表格
Y?cdm}:Ou Annual Return Rules 《周年报表规则》
eko$c,&jY annual review of consumer prices 每年消费物价回顾
-6wjc rTD annual roll-forward basis 逐年延展方式
oD_n+95B
annual salary 年薪
KI* erK
[d annual statement 年度报表；年度决算表
y|sU-O2}Dl Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
U ?vG?{A annuitant 年金受益人
T#ktC0W]h annuity 年金
`zQ2 i}Uju annuity contract 年金合约
TQXp9j uK annuity on human life 人寿年金
W{pyU \ antecedent debt 先前的债项
JQ- O=8] ante-dated cheque 倒填日期支票
s&T "/4 anticipated expenditure 预期开支
.Ux bwTup anticipated net profit 预期纯利
YVcFC l anticipated revenue 预期收入
5](-(?k}~ anti-inflation measure 反通货膨胀措施
6Vr:?TI7 anti-inflationary stance 反通货膨胀立场
|?zFm
mh apparent deficit 表面赤字
tOQ2947zk apparent financial solvency 表面偿债能力
dMo456L apparent partner 表面合伙人
A .]o&S} application for personal assessment 个人入息课税申请书
CC?L~/gPN application of fund 资金应用
{s ]yP_ application to release as liquidator and to destruct the books of accounts and documents
}/dGC;p" 申请免除清盘人职务及毁灭帐簿与文件
r]GG9si appointed actuary 委任精算师
]r]= Q"/5 appointed auditor 委任核数师；委任审计师
2vb {PQ appointed trustee 委任的受托人
>_R ,^iH" appointer 委任人
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t apportioned pro rata 按比例分摊
+4 8a..4sN apportionment 分配；分摊
r&$r=f< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J.nJ@?O+ apportionment formula 分摊方程式
*{_WM}G apportionment of estate duty 遗产税的分摊
QqpXUyHp[ appraisal 估价；评估
F]_w~1
n5 appreciable growth 可观增长
}6U`/"RfcO appreciable impact 显着影响
zk\YW'x|r appreciable increase 可观增长
5somoV B appreciation 增值；升值
|wef [|@% appreciation against other currencies 相对其他货币升值
|f9fq~'1e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2P&KU%D)0s appreciation tax 增值税
<oFZFlY@ appropriation 拨款；拨用；拨付
=f
FTi1]/h appropriation account 拨款帐目
E=G"_
^hCE Appropriation Bill 拨款法案
Zo=w8Hr appropriation-in-aid system 补助拨款办法
O,$
?Pj6 approved assets 核准资产
NeG$;z7 approved basket stock 认可一篮子证券
y(^hlX6gQ approved budget 核准预算
O r {9?;G approved charitable donation 认可慈善捐款
#3f S_;G approved charitable institution 认可慈善机构
MST\_s%[ approved currency 核准货币；认可货币
mpsi{%gA
approved estimates 核准预算
l,}^<P] approved estimates of expenditure 核准开支预算
=g]Ln)jc approved overseas insurer 核准海外保险人
R
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itH`
s<E approved pooled investment fund 核准汇集投资基金
p#k>BHgnF approved provident fund scheme 认可公积金计划
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approved provision 核准拨款
k15fy"+Ut approved redeemable share 核准可赎回股份
<i<[TPv"; approved regional stock 认可地区性证券
BQ[,(T`+R approved retirement scheme 认可退休金计划
(z8^^j[ approved subordinated loan 核准附属贷款
fga{ b7 arbitrage 套戥；套汇；套利
p\>im +0oh arbitrageur 套戥者；套汇者
a$}n4p arbitrary amount 临时款项
cJIA/HQe arrangement 措施；安排；协定
u]<7}R@s arrears 欠款
@<^_ _." arrears of pay 欠付薪酬
;+86 q"&n arrears of revenue 逾期未收税款；逾期未收的帐项
aPELA U- articles of association 组织章程；组织细则；组织章程细则
^@"H(1Hxu/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
MQ~O G9. ascertainment of profit 确定利润
[/P}1
c[)U "Asia Clear" “亚洲结算系统”
3U.?Jbm-8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tTX@Bb8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4hymQ3
g Asian Development Fund [ADF] 亚洲发展基金
Ym]Dlz,o Asian dollar bond 亚洲美元债券
aDDs"DXx Asian dollar market 亚洲美元市场
I Y* ~df Asian dollar rate 亚洲美元利率
=1:dK o8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7W7!X\0Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~7kIe+V asked price 沽盘；喊价；索价；卖方报价
('9LUFw\ assessable income 应评税入息
P&6hk6# assessable loss 应评税亏损
l.Psh7B2 assessable profit 应评税利润
nQ\)~MKd assessable value 应评税值
L`iC?<} assessed profit 估定利润
1cA4-,YO> assessed value 经评估价值
TgDx3U[ assessment 评税；评定；估价；评税单
-5&|"YYjr{ assessment number 评税编号；估价编号
U\<8}+x assessment of additional tax 补加税评税
Boi?Bt assessment of performance 业绩评估；实绩评价
iC$mb~G Assessor 评税主任
#iZ% CY\ asset price bubbles 资产价格泡沫
S4'\=w # asset-backed securities 具资产保证的证券
qGH
s2Og assets accretion 资产增值
w^rINPAS assets and liabilities 资产与负债
\W;+@w|c assets betterment statement 资产递增表；资产改进表
~ 9tPT 0^+ assets lending 实物放款；有抵押贷款
sz7|2OV" assets of the company passing on the death 死者去世时转移的公司资产
T({]fc!c assets pledged as security for liabilities 用作负债抵押的资产
2O*(F> >dT assets portfolio 资产投资组合
.b3c n assets price 资产价格
v ? 9 assets quality 资产质素
e >FK5rz assets realization 资产变现
UNc[h&@_ assets refinancing arrangement 资产再集资安排
H&yK{0H assets securitization 资产证券化
e c$kcD! assets situated outside Hong Kong 在香港以外地方的资产
cb9ndZ)v. assets stripping 削减资产；拆卖资产
{[i
37DN assets value 资产值
fw[Z7`\Q5 assignee 承让人
`.0WK assignment 转让；转让书；转让契
E m (&cra assignment of interest 权益转让
L#\!0YW/@ assignment of letters patent and trade mark 专利证书及商标转让
0-N"_1k|? assignment of property 物业转让；物业转让书
;:^^ Qfp assignment right 转让权
1=9M@r~ ^ assignor 转让人
CP%?,\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
bPe|/wp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jRhOo% p associate member 附属会员
cyQ&w>' associated body corporate 相联法人团体
52zD!( associated company 相联公司；联属公司
< c X\|dM associated corporation 相联法团
RKt#2%FFO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3 T<aGW1 公认会计师公会〔英国〕
a$7}41F[~s Association of Futures Exchange Brokers 香港期货经纪协会
*h H\H
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+V N&kCx) association of underwriters 承保人组织
4ox[, assumption of control 接管
2v;F@fUB. assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
,[Bv\4A h at 19XX price 按一九ＸＸ年价格计算
Bq20U:f at a discount 按赔价计算；按贴水价格计算；打折扣
A- 8[8J at a premium 按溢价计算；按升水价格计算
`Tt;)D at call 通知付款；按通知
)J['0DUrZK at constant market price 按固定市价计算
rEM#J"wF at constant price 按固定价格计算
$;1T P| at cost 按成本计算
WZ3GI
l at current market price 按当时市价计算；按现时市价计算
A<+veqb4 at current price 按当时价格计算；按现时价格计算
}H>}v/ at factor cost 按要素成本计算；按生产要素成本计算
h V Qj$TA at money-of-the-day price 按付款当日价格计算
-=+@/@n V at or better 按指定或较佳价位〔买卖指令〕
{p70(
]v at par 按面值计算；平价
7F Tf8 at sight 见票即付
U)3*7D at the close 按收市盘
K).Gj2 $ at the opening 按开市盘
Oh|KbM*vS attestation 见证；见证条款
l-} );zH74 at-the-money option 平价期权
p 1O[ QQ| attorney 受权人；受托代表人
LRuB&4r8 attornment 新拥有人承认书
?FRuuAS attributable profit 可归属利润
gXQ
s )Eyv attributable share value 可归属股份价值
kt0ma/QpP Auckland Stock Exchange 奥克兰证券交易所
`E4+#_ v auction 拍卖
"SV#e4C. auctioneer 拍卖商
\ QZ~w_ audit 审计；核数
-k+}w_<Q Audit Commission 审计署
"P@jr{zvMd Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j\uh]8N3< 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〕
-VO&#Mt5u audit review 帐目审查
{Y(# <UDM Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3O'6 Ae audited account 审计帐目；经审计的帐目
RAh4#8] audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
"s!|8F6$ auditor 核数师；核数主任；审计师
p;Lp-9H\33 auditor's certificate 核数师证明书；审计师证明书
h3<L,Olp auditor's report 核数师报告；审计师报告
bS!4vc1`2 Aussie bond 澳元债券
@ rV|7% u austerity budget 紧缩预算
v"LH^!/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?q %&" Australia All Ordinaries Index 澳洲所有普通股票指数
[T< Z ? Australian Dollar [AUD] 澳元
UrP jZ:K' Australian Options Market 澳大利亚期权市场
Sp2<r I Australian Securities Commission 澳洲证券事务监察委员会
w`Ss MI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[ 1$p}x Australian Stock Exchange 澳大利亚证券交易所
GgNqc i, Austrian Schilling [ATS] 奥地利先令
&6#>a"?" authentication 认证；鉴证
FS1>
J%P authority to purchase 委托购买证；委购书
3rUuRsXn authorization 认可；核准；授权；授权书
)qL UHE= authorization by direction 指示授权
mk' $ |2O authorization by instruction 指令授权
A.%MrgOOX authorization by warrant 令状授权
{wNN p't7 authorization of unit trust 单位信托的认可
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t2=J! authorized agent 指定代理人
}=fVO<R v authorized capital 法定资本
Wt ,t 5 authorized clerk 出市员
~@Wg3'& authorized dealer 认可交易商
E;vF
:?| authorized financial institution 认可财务机构
G""L1? authorized fund 认可基金
_Z>I"m authorized fund house 获授权的基金公司；认可基金公司
{j!jm5 authorized institution 认可机构
?e. Ge0& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gl$ Ks+o d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_>LI [yf{ authorized insurer 获授权保险人；获认可承保人
V(5=-8k authorized investment 特准投资项目
|RA|nu
authorized person 获授权人
&-h z&/A, authorized representative 获授权代表
>B~vE2^tQ~ authorized share capital 法定股本
?:
XY3!{ automated quotation system 自动报价系统
A@o:mZ+XN( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8=Z]?D= 自动交易系统〔香港期货交易所有限公司〕
6M/*]jLq4 automatic adjustment mechanism 自动调整机制
UgBD| ~zu automatic adjustment system 自动调整系统
@_L:W1[ Automatic Clearing House 自动票据交换所
wyVQV8+&> automatic exchange rates accumulation system 自动化汇率累集系统
A;'*>NS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'ZUB:R@[ automatic teller machine [ATM] 自动柜员机
p[J 8
r{' autopay 自动转帐
VOY#Y*)g available assets 可用资产
H ({Y available fiscal reserve 现存财政储备
z/Kjz$l! available profit 可用利润
L 4x08 e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3SMb#ce*o average 平均；平均数；海损
VGPBD-6) average basic salary 平均基本薪金
qVidubsW average consumer expenditure 平均消费开支；一般消费开支
9w B}EDZ average cost 平均成本
uHNh|ew21 average cost of land production 增辟土地平均成本
[Up0<`Q{I_ average daily turnover 平均每日成交额
u K_R#^ average daily wage rate 平均每日工资率
,Q2?Z :l average expenditure pattern 平均开支模式
OZ9ud ]@\ average growth rate 平均增长率
r@.3.Q average net fixed assets 固定资产平均净值
9cO
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c@ea
;Cv average price 平均价格
pp!>: % average propensity to consume 平均消费倾向；一般消费倾向
1/l;4~p7' average propensity to save 平均储蓄倾向；一般储蓄倾向
{Iu9%uR>@ average rate 平均率
jb5nL`(j$ average revenue 平均收入；平均收益
KXtc4wra average stock 平均库存；平均存货
`PH*tdYrh average yearly rent 平均年租
M*xt9'Yd avoidance of double taxation 避免双重课税
&AS<2h B avoidance of tax 避税
