A:
Ac<Phy-J A share Ａ股；甲类股份
hBBUw0" abatement of tax 减税；减扣免税额
7*?}: ABN AMRO Bank N.V. 荷兰银行
9T* v9 d above-the-line expenditure 线上项目支出；经常预算支出
rv|)n>m above-the-line receipt 线上项目收入；经常预算收入
TZY3tUx0|G ABSA Asia Limited 南非联合亚洲有限公司
[m|YWT= absolute change 绝对数值变更
4x 8)gE absolute expenditure 实际开支
uLWh | absolute guideline figure 绝对准则数字
njWL U! absolute interest 绝对权益
Z7= `VNHc absolute order of discharge 绝对破产解除令
23DiW#o' absolute profit margin 绝对利润幅度
R
wZ]),o absolute value 实值；绝对值
yge,8i)c absolutely vested interest 绝对既得权益
& M.66O@ absorbed cost 已吸收成本；已分摊成本
<|SRe6m absorption 吸收；分摊；合并
_t^{a]/H absorption rate 吸收率；摊配率；分摊率
5nKj
)RH7M ACB Finance Limited 亚洲商业财务有限公司
.~l=zu acceptable form of reciprocity 合理的互惠条件
f PM8f acceptable rate 适当利率；适当汇率
&3n~ %$#N acceptance agreement 承兑协议
d%V*|0c) acceptance for honour 参加承兑
W 7 #9jo acceptor 承兑人；接受人；受票人
{/
BT9 |LI acceptor for honour 参加承兑人
a- |*?{o accident insurance 意外保险
B>0]. CK` Accident Insurance Association of Hong Kong 香港意外保险公会
5'X ]k@m_ accident insurance scheme 意外保险计划
@tZ&2RY1 accident year basis 意外年度基准
5Hw~2 ?a, accommodation 通融；贷款
4UW_Do accommodation bill 通融票据；空头票据
.K p accommodation party 汇票代发人
VB, ?Mo}R account balance 帐户余额；帐户结余
E: $P=%b account book 帐簿
id2j7|$, account collected in advance 预收款项
&C "L account current book 往来帐簿
CTZh0 x account of after-acquired property 事后取得的财产报告
VCD:3U 8
account of defaulter 拖欠帐目
\xnWciQ#{ account payable 应付帐款
tX>
G,hw account payee only [A/C payee only] 只可转帐；存入收款人帐户
1ke g9] account receivable 应收帐款
k{Me[ B account receivable report 应收帐款报表
HLV2~5Txc account statement 结单；帐单；会计财务报表
3tZ]4ms} account title 帐户名称；会计科目
3 <
2}V accountant's report 会计师报告
VrxQc qPr` Accountant's Report Rules 会计师报告规则
*rIk:FehLB accounting and auditing procedure 会计与审计程序；会计与核数程序
C'o6 4+W^ Accounting Arrangements 《会计安排》
9.a3&*tV[ accounting basis 会计基础
oaoU _ V accounting by Official Receiver 破产管理署署长呈交的帐目
j]aoR Accounting Circular 《会计通告》
lna}@]oR accounting class 会计类别
enSXP~ 9w accounting date 记帐日期；会计结算日期
g!+| I accounting for money 款项核算
=1 Oj*x@*4 Accounting Officer 会计主任
#w\~& 0 accounting period 会计报告期；会计期
O4 ^8jK} accounting policy 会计政策；会计方针
vA]W|sLF9 accounting practice 会计惯例
}L# _\ accounting principle 会计准则
9+{G8$Ai accounting record 会计记录
.7.b :Dn0 accounting report 会计报告
EB2!Hp uQ3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!,Va(E|= Accounting Society of China 中国会计学会
ZRg;/sX] accounting statement 会计报表
G}:lzOlMH accounting system 会计制度；会计系统
}DK7'K accounting transaction 会计事项；帐务交易
^ml '? accounting treatment 会计处理
C86J
IC" accounting year 会计年度
@++.FEf accretion 增值；添加
pnbIiyV accrual 应计项目；应累算数目
O2f-5Y$@ accrual basis 应计制；权责发生制
Xt@Z}B))pu accrual basis accounting 应计制会计；权责发生制会计
l33Pm/V2? accrue 应累算；应计
|(q9" accrued benefit 应累算利益
|qmu _x \ accrued charges 应计费用
'4|-9M3f accrued cumulative preference share dividend 应累算的累积优先股股息
h9Y %{v accrued expenses 应累算费用
zN"J}r: accrued interest payable 应付利息；应计未付利息
.[JYj(p accrued interest receivable 应收利息；应计未收利息
o\3L}Y accrued right 累算权益
viMzR(J U accruing profit 应累算的利润
0iwZT&O accumulated fiscal reserve 累积财政储备
dK2p7 xo accumulated profit 累积利润；滚存溢利
T3pmVl accumulated reserve 累积储备
vWf;
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"0cID3A$ acquired assets 既得资产
`R=HKtr? acquisition 收购；购置；取得
L"j
tf78 acquisition cost 购置成本
OC<5E121>Y acquisition expenses 购置费用
KjE+QUa acquisition of 100% interest 收购全部股权
}t %!9hr5D acquisition of control 取得控制权
0Pe>Es|^A# acquisition of fixed assets 购置固定资产
52,m:EhL acquisition of shell “买壳”
9uBM< acquisition price 收购价
x"{'&J[hx act of God 天灾
L g*B>= acting partner 执事合伙人
[>1OJY.S}T active market 买卖活跃的市场；交投畅旺的市场；旺市
q Qsku;C?i active partner 积极参与的合伙人
Ts ^ "xlK active trading 交投活跃
S& \L-@ actual circulation 实际流通
T<w5vqFDu actual cost 实际成本
3T}izG] actual expenditure 实际开支；实际支出
JMz;BAHT actual income 实际入息；实际收入；实际收益
!/ 3B3cG actual market 现货市场
nCj2N,mT actual price 现货价；实际价格
Ffv`kn@ actual profit 实际利润
[vHv0" actual quotation 实盘；实际价位；实际报价
e*;c(3>( actual year basis 按实际年度计算
3rcKzS7 actuals 实货
DJ(q
7W actuarial investigation 精算调查
\a6^LD}B actuarial principle 精算原则
(s7;^)}z x actuarial report 精算师报告
sh`s /JRf Actuarial Society of Hong Kong 香港精算学会
6u`)QUmItg actuarial valuation 精算师估值
j
S?xk actuary 精算师
ghX|3lI\q ad referendum agreement 暂定协议；有待覆核的协定
F;l$.9? .s ad valorem duty 从价税；按值征税
W81E!RyP` ad valorem duty system 从价税制
{6c2{@ ad valorem fee 从价费
/~Z?27F6@ ad valorem tariff 从价关税
3`B6w$z>( additional allowance 额外免税额
`}l JH i additional amount for unexpired risk 未过期风险的额外款额
sZL#xZ5
Df additional assessable profit 补加应评税利润
J]G?Rc additional assessment 补加评税
_`_%Y(Xat additional commitment 额外承担
LX@/RAd vz additional commitment vote 额外承担拨款
OV%Q3$15 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?}RSw l
additional dependent parent allowance 供养父母额外免税额
ni6{pK4Wqm additional provision 额外拨款
3'c0#h@VD additional stamp duty 附加印花税
&znQ;NH# additional tax 补加税罚款；补加税款
^H2-RBE# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
FcRW;e8- adjudged bankrupt 被裁定破产
@Q^P{ adjudicated bankrupt 裁定破产人
+AHUp) adjudication fee 裁定费；评定印花税额手续费；评估契据费
DVK)2La adjudication of bankruptcy 裁定破产；宣告破产
)~+ e`q adjudication of insolvency 裁定无力偿还债务
)Jk0v_ X adjusted actual 经调整的实数；调整后的实数
Wo7 F adjusted current assets 经调整的流动资产；调整后的流动资产
gOr%!QaF adjusted figure 经调整的数字；调整后的数额
91q8k=p adjusted liabilities 经调整的负债；调整后的负债
B:e
@0049 adjusted loss 经调整的亏损；调整后的亏损
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[F;ug adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
n< ud> JIb adjusted profit 经调整的利润；调整后的利润
SnFk>` adjusted surplus 经调整的盈余额；调整后的盈余额
g x& Tt adjusted value 经调整的价值；调整后的价值
r ; xLP adjustment 调整；修订；理算〔保险〕
??i,Vr@)w adjustment centre 调剂中心
u6MzRC adjustment lag 调整过程的时间差距；调整时差
)E,\H@A adjustment mechanism 调整机制
_`I "0.B] adjustment of loss 亏损调整
w7FW^6Zl adjustment process 调整过程；调整程序
qOUqs'7/] adjustment range 调整幅度
*_KFW@bC: administered exchange rate 受管制汇率
,WG<hgg-U) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@EDs~ lPv administration expenses 行政费用
2con[!U administration fee 手续费；行政费
{qmdm`V[ administration in bankruptcy 破产管理
GD:4"$)[o administration order 遗产管理令
X*,%&6O* administrator 管理人；遗产管理人
~",`,ZXQy administrator of the estate 遗产管理人
x#Q>J "g admission of debt 债项承认书
\N 4
y< admission of proof 接纳债权证明
' /$d0`3B> advance 放贷款项；垫付款项；预支款项；预付款项
]_8qn '7 advance account 暂支帐目；预付款帐户
TU GNq advance compensation 预付补偿金
Qed. 4R:o advance from shareholder 股东垫款
G
<uyi n> advance pending reimbursement 预支以待日后付还
VB?O hk]< advanced economy 先进经济体系
y8 KX<2s1 advancement 预付；预付财产
!Yw3 d advances warrant 垫款令
8-lOB advancing 贷出
v9D22,K- adverse balance 逆差
w,Lvt
} adverse exchange 逆汇
IZ m(`b;t^ advertisement addressed to shareholders 在报章刊登的致股东通告
,i0 b)=!o advice for collection 托收通知书
Hsihytdj advice of drawing 提款通知书；汇票通知书
581e+iC~<H advice of payment 付款通知
C:uz6i1 Advisory Committee [Securities and Futures Commission]
E!Zx#XP1
谘询委员会〔证券及期货事务监察委员会〕
Qq@G\eRo Advisory Committee on Diversification 经济多元化谘询委员会
?0
m\(# affidavit 誓章；遗产申报誓章
9XHz-+ bQ affidavit of no receipt 述明无收款的誓章
tU^kQR! affiliate 联号；联营公司；附属公司
I`w4 Xrd affiliated company 附属公司；联号；联营公司
3VUWX5K? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>rP#ukr5 affordability 负担能力
[ G
e=kFB African Development Bank [AfDB] 非洲开发银行
L3p` after-acquired property 事后取得的财产
] )"u+ after-hours dealing 市后交易
{\z({Wlb ] after-tax profit 税后盈利；税后利润；税后溢利
)OLq_':^ @ agency agreement 代理协议
+,&O1ykY agency expenses 代理机构的开支
2~*Ez!.3 agency fee 代理费
2o9$4{}rG Agency Law 《代理法》
1N\ D5g3 agent 代理人；承销人
c\ q
agent of company 公司代理人
2iU7 0(H agent's fee 代理人费；经纪费
t'~/$=9 }
aggregate 总计；总数；总体数字
6MG9 a>= aggregate amount 总款额；总额
jV/CQM5a+ aggregate assets and liabilities 总体资产与负债
k;EPpr-{ aggregate at constant price 按固定价格计算的总体数字
k78Vh$AA6% aggregate demand 总需求
;ml
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jS!`2li?{ aggregate limit 总限额
97,rE$bC aggregate of salaries tax 合计薪俸税
m$ LVCB aggregate performance 总体表现；总体业绩
/R
L I,.% aggregate supply 总体供应
;@nFVy>U aggregate surplus 总盈余
9ktEm|F3 aggregate total 整体总额
v6GsoQmA aggregate value 总值；合计价值
TS"D]Txs aggregated basis 合计基准
n q1 9 Q) aggregated net chargeable income 合计应课税入息实额
,zQOZ'^ aggregation 合并计算；合计；总和
ow/57P aggregation of incomes of husband and wife 夫妇入息合并计算
^#):c` aggregation of property 财产的总和
K?4FT$9G agio 差价；贴水
P( SZ68 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》
@+Y8*Rj\3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y=*P
8pg 《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》
\]Dt4o*yZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t0#[#I1+ 《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》
Y
e +Ay Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`aqrSH5^h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
GOSI3RRn agreement for a settlement 授产协议
#Rew [\$ agreement for assignment 转让协议
=6=_/q2 agreement for sale 售卖协议；买卖协议
*f O { a agreement for sale and purchase 买卖协议
]bgY6@M agreement for the payment of interest 支付利息协议
[WB{T3j agreement for the repayment of money 还款协议
Q0{z).&\(e agreement of reinsurance 再保险协议
6`$[Ini Agricultural Bank of China 中国农业银行
&,i~ cG? air passenger departure tax 飞机乘客离境税
"%@uO)A / Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pGIe= Um0W airport tax 机场税
Gy@ 7Xf alcohol duty 酒精税
S^f:`9ab9 alienation 让与；让渡；转让
AaN"7.Z/ alimony 生活费；赡养费
m_!U}! All Ordinaries Index [AOI] 所有普通股指数
0ZC,BS`D^ all risks 全险；综合险
4S
L _-Hm. All Sales Record for Stock Market 《股票市场成交报告》
M0-,M/]l Allied Capital Resources Limited 新联财务有限公司
xq!IbVV/h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DI&MC9j( allocation letter 拨款信件
3]n0 &MZAR allocation of fund 分配款项；预留款项
fw{,bJ(U allocation of profit 利润分配；溢利分配
U &y`-@A4 allocation warrant 拨款令
TK>{qxt:= allotment 分配；配股
'5};M)w allotment notice 股份配售通知；配股通知
3SARr>HRyI allotment of shares 股份分配
`<j_[(5yb allowable 可获宽免；免税的
S;A)C`X& allowable business loss 可扣除的营业亏损
wH!#aB>k P allowable expenses 可扣税的支出
LW39YMw< allowance 免税额；津贴；备抵；准备金
g]`bnZ7 allowance for debts 债项的免税额
<]8^J}8T{D allowance for depreciation by wear and tear 耗损折旧免税额
W>L@j( allowance for funeral expenses 殡殓费的免税额
gKL1c{BV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k_3j
' allowance for repairs and outgoings 修葺及支出方面的免税额
V2yveNz\7 allowance to debtor 给债务人的津贴
B #tdLv"I alteration of capital 资本更改
KtTza5aF alternate trustee 候补受托人
?En7_X{C? amalgamation 合并
>IR$e=5$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JJ l7JwSTW ambit of charges 征税范围；收费范围
p,n\__ amended valuation 经修订的估值
.^XH uN& American Commodities Exchange 美国商品交易所
;aK.%-s-Z American Express Bank Limited 美国运通银行
{ (\(m/!Z American Stock Exchange 美国证券交易所
M^ 5e~y amortization 摊销
u3Do~RyL[ amount due from banks 存放银行同业的款项
k!doIMj amount due from banks abroad 存放海外银行同业的款项
5
R*lVUix amount due from holding companies 控股公司欠款
<*Y O~S(R amount due from local banks 存放本港银行同业的款项
G\1J _al amount due to banks 银行同业的存款
+{6`F1MO amount due to banks abroad 海外银行同业的存款
"2mFC! amount due to holding companies 控股公司存款
`{G?>z Fp amount due to local banks 本港银行同业的存款
]
C,1%( amount due to outport banks 外埠银行同业的存款
z{6 YC~ amount for note issue 发行纸币的款额
M5Wl3tZL amount of bond 担保契据的款额
'\L0xw4 amount of consideration 代价款额
J v<$*TVS0 amount of contribution 供款数额
!BRcq~-. amount of indebtedness 负债款额
/Ri,>}n amount of principal of the loan 贷款本金额
sPpS~wk* amount of rates chargeable 应征差饷数额
kV 1vb amount of share capital 股本额
S ' ?fJ. amount of sums assured 承保款额
!~d'{ sy6 amount of variation 变动幅度
8&T,LNZoY amount of vote 拨款数额
QSmJ `Bm amount payable 应付款额
p1
4d ,}4W amount receivable 应收款额
vpa fru 4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R H=$h! 5 analysis 分析
V5X i '= ancillary risk 附属风险
3`rIV*&_{ annual account 周年帐目；周年帐目报表；年度决算；年结
~BQV]BJ7 annual accounting date 年结日期
o4'Wr annual allowance 每年免税额；年积金；年度津贴；年津
hBoP=X .~ annual balance 年度余额
&GU@ 8 annual disposable income 每年可动用收入
8;8YA1@w annual estimates 周年预算
od(:Y( 4 annual fee 年费
fD(7F N8 annual general meeting 周年大会
nF j- <! annual growth rate 年增率；每年增长率
SJOmeN}4) annual long-term supplement 长期个案每年补助金
Q!x` M 4 annual pensionable emolument 可供计算退休金的年薪
IwM8#6;S~ annual report 年报
s@ z{dmL Annual Report on the Consumer Price Index 《消费物价指数年报》
bHJoEYY^ annual return 周年报表；周年申报表；每年报税表格
N GSS: Annual Return Rules 《周年报表规则》
3XGB+$]C annual review of consumer prices 每年消费物价回顾
Uf^RLdoDn annual roll-forward basis 逐年延展方式
>"bnpYSe annual salary 年薪
e^ Aa! annual statement 年度报表；年度决算表
+h|K[=l\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k}-]W@UCa? annuitant 年金受益人
8Y xhd
. annuity 年金
%awVVt{aG annuity contract 年金合约
<g*.p@o annuity on human life 人寿年金
bz$Qk;m=H antecedent debt 先前的债项
y 3IA ' ante-dated cheque 倒填日期支票
\.kTe<.:_ anticipated expenditure 预期开支
}R`Irxv4 anticipated net profit 预期纯利
e"PMvQ anticipated revenue 预期收入
E;xMP K$ anti-inflation measure 反通货膨胀措施
A<2I ! anti-inflationary stance 反通货膨胀立场
|@+8]dy:l apparent deficit 表面赤字
C# ZhsWS!b apparent financial solvency 表面偿债能力
XN4oL[pO apparent partner 表面合伙人
9E^~#j@Zr application for personal assessment 个人入息课税申请书
%
<^[j^j}o application of fund 资金应用
-!i;7[N application to release as liquidator and to destruct the books of accounts and documents
^g-Fg>&M 申请免除清盘人职务及毁灭帐簿与文件
1Jl{1;c appointed actuary 委任精算师
I'xC+nL@ appointed auditor 委任核数师；委任审计师
.|U4N/XN%q appointed trustee 委任的受托人
Zo'/^S appointer 委任人
NoJUx['6 apportioned pro rata 按比例分摊
? _8%h`z apportionment 分配；分摊
o*-h%Z. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y#& $ f apportionment formula 分摊方程式
v'h3CaA9j apportionment of estate duty 遗产税的分摊
`}[VwQ appraisal 估价；评估
n}= rj7 appreciable growth 可观增长
:m]/u( /N appreciable impact 显着影响
7[4_+Q:} appreciable increase 可观增长
t3pZjdLJd appreciation 增值；升值
(QhG xuC appreciation against other currencies 相对其他货币升值
1V-=$Q3
V7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U?JiVxE^ appreciation tax 增值税
MRjH40" 2 appropriation 拨款；拨用；拨付
\C!%IR appropriation account 拨款帐目
A<mj8q z Appropriation Bill 拨款法案
fS5GICx8R appropriation-in-aid system 补助拨款办法
$K+4C0wX` approved assets 核准资产
h U 9\y approved basket stock 认可一篮子证券
}Q!h ov approved budget 核准预算
Q^*G`&w, approved charitable donation 认可慈善捐款
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Im approved charitable institution 认可慈善机构
mfu*o0 approved currency 核准货币；认可货币
g8 LT 7 approved estimates 核准预算
gTqeJWX9wP approved estimates of expenditure 核准开支预算
;,<r|.6U approved overseas insurer 核准海外保险人
".Lhte R? approved overseas trust company 核准海外信托公司
rny@n^F approved pooled investment fund 核准汇集投资基金
<\E"clZI approved provident fund scheme 认可公积金计划
g&{gD^9)4 approved provision 核准拨款
)?F $-~7 approved redeemable share 核准可赎回股份
8$2l^ approved regional stock 认可地区性证券
kX@ bv"i approved retirement scheme 认可退休金计划
aUKh}) B approved subordinated loan 核准附属贷款
UedvA9$&; arbitrage 套戥；套汇；套利
"}0)YRz% arbitrageur 套戥者；套汇者
+R2^*
*< arbitrary amount 临时款项
\Y51KB\ arrangement 措施；安排；协定
I~d#p ]> arrears 欠款
yB0jL:|a arrears of pay 欠付薪酬
's$A+8;L arrears of revenue 逾期未收税款；逾期未收的帐项
NE$VeW+@ articles of association 组织章程；组织细则；组织章程细则
#=`FM:WH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}l,T~Pjb ascertainment of profit 确定利润
}5fU7&jA;3 "Asia Clear" “亚洲结算系统”
0|. 7Kz^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C<r(-qO{5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B*- ToXQQr Asian Development Fund [ADF] 亚洲发展基金
m Y$nI -P Asian dollar bond 亚洲美元债券
%y~`"l$- Asian dollar market 亚洲美元市场
>W>##vK Asian dollar rate 亚洲美元利率
X*Tu Q\T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f %bc64N( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DkDw>Nx<rs asked price 沽盘；喊价；索价；卖方报价
70'} f assessable income 应评税入息
Bv2z4D4f+ assessable loss 应评税亏损
+L^A:}L( assessable profit 应评税利润
(iHf9*i CV assessable value 应评税值
B@ZqJw9J[ assessed profit 估定利润
v(qV\:s}m assessed value 经评估价值
`V]egdO assessment 评税；评定；估价；评税单
u&1j>`~qJ assessment number 评税编号；估价编号
P3+)pOE-SI assessment of additional tax 补加税评税
aeG#:
Ln+{ assessment of performance 业绩评估；实绩评价
ML=hKwCA Assessor 评税主任
9
eSN+q asset price bubbles 资产价格泡沫
t7{L[C$ asset-backed securities 具资产保证的证券
RnMB Gxa assets accretion 资产增值
@m+pr\h( assets and liabilities 资产与负债
GCcwEl!K^ assets betterment statement 资产递增表；资产改进表
e#l*/G*, assets lending 实物放款；有抵押贷款
c'4>D,?1 assets of the company passing on the death 死者去世时转移的公司资产
@?<N +qdH> assets pledged as security for liabilities 用作负债抵押的资产
&/B2)l6a assets portfolio 资产投资组合
tU+@ 1~
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xB?S#5G} assets quality 资产质素
LL|_c4$Ky assets realization 资产变现
:NwMb ^> assets refinancing arrangement 资产再集资安排
)z]q"s5 Y assets securitization 资产证券化
:N^@a- assets situated outside Hong Kong 在香港以外地方的资产
NWo7wVwc/c assets stripping 削减资产；拆卖资产
Ybs=W< - assets value 资产值
844tXMtPB\ assignee 承让人
cJU!zG assignment 转让；转让书；转让契
p{A}p9sjx assignment of interest 权益转让
}4b B7,j assignment of letters patent and trade mark 专利证书及商标转让
p{m xk)A assignment of property 物业转让；物业转让书
qT4I Y$h assignment right 转让权
zznPD%#Sc assignor 转让人
K$MJ# Zx^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
;whFaQi 4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pr0@sri@ associate member 附属会员
h]J& A associated body corporate 相联法人团体
#,f}lV,& associated company 相联公司；联属公司
* kX3sG$8 associated corporation 相联法团
|@ o]X?^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
p/\$P= 公认会计师公会〔英国〕
JLy)}8I Association of Futures Exchange Brokers 香港期货经纪协会
w5dI k]T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d8Q_6(Ar| association of underwriters 承保人组织
XBfia j assumption of control 接管
&+E'1h10 assurance 担保；保险；转易；转易书
K#9(|2 J% assurance of interest 权益的转易
xG *lV|<7> at 19XX price 按一九ＸＸ年价格计算
~pd1 ) at a discount 按赔价计算；按贴水价格计算；打折扣
4
|:Q1 at a premium 按溢价计算；按升水价格计算
Vu |B r at call 通知付款；按通知
-V;0_Nx7p at constant market price 按固定市价计算
)8 "EI-/. at constant price 按固定价格计算
68&6J's; at cost 按成本计算
O84v*=u A at current market price 按当时市价计算；按现时市价计算
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xrn at current price 按当时价格计算；按现时价格计算
b'Fx), at factor cost 按要素成本计算；按生产要素成本计算
(ybtXoQs at money-of-the-day price 按付款当日价格计算
br34Eh at or better 按指定或较佳价位〔买卖指令〕
2FZ 0c/[& at par 按面值计算；平价
Sy+]SeF& at sight 见票即付
Uy$U8b-ov at the close 按收市盘
Y{Y;E Y4 at the opening 按开市盘
}5o~R~H attestation 见证；见证条款
U:mq7Rd8 at-the-money option 平价期权
PBxK>a attorney 受权人；受托代表人
v @$evmA attornment 新拥有人承认书
'f=) pc#&g attributable profit 可归属利润
Ckl7rpY+ attributable share value 可归属股份价值
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Nu W Auckland Stock Exchange 奥克兰证券交易所
_SBp6 6
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H0D>A<Ue auctioneer 拍卖商
9Sx<tj_4P{ audit 审计；核数
WTV3p,;6a Audit Commission 审计署
:|n>H+Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X%4uShM 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
` 5k6s, audit review 帐目审查
o@<6TlZM Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c:h.J4mv audited account 审计帐目；经审计的帐目
Ac5 o K audited annual account 经审计的周年帐目
4i [ v
ew audited balance sheet 经审计的资产负债表
&J 6o$i auditor 核数师；核数主任；审计师
RS ||KA])J auditor's certificate 核数师证明书；审计师证明书
Q
!RVD*( auditor's report 核数师报告；审计师报告
.q_uJ_qu- Aussie bond 澳元债券
F9u:8;\@` austerity budget 紧缩预算
rB.=f[aX[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I9:G9 Australia All Ordinaries Index 澳洲所有普通股票指数
}Ll3AR7\ Australian Dollar [AUD] 澳元
<iXS0k Australian Options Market 澳大利亚期权市场
hVT=j ?~ Australian Securities Commission 澳洲证券事务监察委员会
DSDl[;3O{s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D<_, >{$gW Australian Stock Exchange 澳大利亚证券交易所
}QWTPRn Austrian Schilling [ATS] 奥地利先令
K+h9bI/Sf authentication 认证；鉴证
DmXDg7y7s authority to purchase 委托购买证；委购书
@Q$ /eL authorization 认可；核准；授权；授权书
r3c\;Ra7 authorization by direction 指示授权
MuFU?3ovG* authorization by instruction 指令授权
Ew?/@KAV\ authorization by warrant 令状授权
|L.~Am d authorization of unit trust 单位信托的认可
9h3~;Q authorized agent 指定代理人
Cdt,//xrz authorized capital 法定资本
GqIvvnw@f authorized clerk 出市员
,rH)}C<Q+ authorized dealer 认可交易商
~P]HG;$?n authorized financial institution 认可财务机构
-h G 9 authorized fund 认可基金
F)E7(Un`8 authorized fund house 获授权的基金公司；认可基金公司
0'q(XB`i= authorized institution 认可机构
ohc/.5Kl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S0Bl?XsD_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_ntW}})K authorized insurer 获授权保险人；获认可承保人
I(?|Ox9"? authorized investment 特准投资项目
ziLr }/tg authorized person 获授权人
pzt Zb authorized representative 获授权代表
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[1# * authorized share capital 法定股本
5QL9 w3L automated quotation system 自动报价系统
-aH?7HV } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XY+aunLf
自动交易系统〔香港期货交易所有限公司〕
@KW+?maW automatic adjustment mechanism 自动调整机制
_~w V{ yp automatic adjustment system 自动调整系统
QN} 3S0 Automatic Clearing House 自动票据交换所
+3o)L?: g automatic exchange rates accumulation system 自动化汇率累集系统
=qS^Wz. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{o5K?Pb automatic teller machine [ATM] 自动柜员机
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kkMB: autopay 自动转帐
j0pvLZjM available assets 可用资产
:_~PU$%0 available fiscal reserve 现存财政储备
k9_VhR |! available profit 可用利润
;GSFQ:m[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#a'x)$2;R| average 平均；平均数；海损
2,XqslB) average basic salary 平均基本薪金
]:E! i^C`Z average consumer expenditure 平均消费开支；一般消费开支
?CUp&L0-" average cost 平均成本
: S+U}Sm[ average cost of land production 增辟土地平均成本
?^yh5 average daily turnover 平均每日成交额
-YRL> ]1 average daily wage rate 平均每日工资率
YW $x: average expenditure pattern 平均开支模式
M;p q2$ average growth rate 平均增长率
[BZ(p average net fixed assets 固定资产平均净值
T 24#gF~ average of relatives 相对价格平均数
.z-^Ga* average price 平均价格
@rK>yPhf average propensity to consume 平均消费倾向；一般消费倾向
"m P*}VF average propensity to save 平均储蓄倾向；一般储蓄倾向
p =`x average rate 平均率
hml\^I8Q>F average revenue 平均收入；平均收益
se n{f^U average stock 平均库存；平均存货
~gi( 1<# average yearly rent 平均年租
L$TKO,T avoidance of double taxation 避免双重课税
p\]LEP\z, avoidance of tax 避税
