A:
PPj0LFA A share Ａ股；甲类股份
7cT ~u abatement of tax 减税；减扣免税额
P:HmT ABN AMRO Bank N.V. 荷兰银行
K2pW|@~U above-the-line expenditure 线上项目支出；经常预算支出
+C9 l7 q above-the-line receipt 线上项目收入；经常预算收入
G(7WU Mjl ABSA Asia Limited 南非联合亚洲有限公司
9GVv[/NAb absolute change 绝对数值变更
G9a6 $K)b absolute expenditure 实际开支
ns !Mqcm absolute guideline figure 绝对准则数字
4VfZw\^ absolute interest 绝对权益
25jgM!QBXF absolute order of discharge 绝对破产解除令
X\LiV{c absolute profit margin 绝对利润幅度
| D,->k absolute value 实值；绝对值
i}e OWi absolutely vested interest 绝对既得权益
x-=qlg&EI absorbed cost 已吸收成本；已分摊成本
dy2<b+ .. absorption 吸收；分摊；合并
SH M@H93 absorption rate 吸收率；摊配率；分摊率
$r= tOD4; ACB Finance Limited 亚洲商业财务有限公司
/%T d( acceptable form of reciprocity 合理的互惠条件
xy1R_*.F^T acceptable rate 适当利率；适当汇率
y [sO0u\ acceptance agreement 承兑协议
8Ir
= @ acceptance for honour 参加承兑
[cf!%3>53 acceptor 承兑人；接受人；受票人
I> z0)pB acceptor for honour 参加承兑人
i6D 66 E accident insurance 意外保险
Q"sszz Accident Insurance Association of Hong Kong 香港意外保险公会
4BAG GD2 accident insurance scheme 意外保险计划
RL3G7 ;X accident year basis 意外年度基准
la[>C:8IG accommodation 通融；贷款
dn@_\5 accommodation bill 通融票据；空头票据
"~/O>.p accommodation party 汇票代发人
$23dcC*hI account balance 帐户余额；帐户结余
$|bdeQPr\ account book 帐簿
&>%9JXU account collected in advance 预收款项
R3%&\<a)9 account current book 往来帐簿
_V-pr#lP1 account of after-acquired property 事后取得的财产报告
DS1_hbk account of defaulter 拖欠帐目
;B !u=_' account payable 应付帐款
YA%0{Tdxz account payee only [A/C payee only] 只可转帐；存入收款人帐户
Vi_6O; account receivable 应收帐款
* k
^?L account receivable report 应收帐款报表
* b+ ~@o account statement 结单；帐单；会计财务报表
eww/tG a account title 帐户名称；会计科目
"Z*u2_ H accountant's report 会计师报告
/p_#8}Uh Accountant's Report Rules 会计师报告规则
E*X-f" accounting and auditing procedure 会计与审计程序；会计与核数程序
U/3 <p8 Accounting Arrangements 《会计安排》
El#"vIg(\ accounting basis 会计基础
3Ja1|;(2 accounting by Official Receiver 破产管理署署长呈交的帐目
&x<y4ORH| Accounting Circular 《会计通告》
?hS&OtW
accounting class 会计类别
c. eA]m q accounting date 记帐日期；会计结算日期
i- *ZW: accounting for money 款项核算
%?z8*G]M Accounting Officer 会计主任
Ea\Khf]2 accounting period 会计报告期；会计期
p;<brwN accounting policy 会计政策；会计方针
YPNG9^ Y accounting practice 会计惯例
IG=# 2 /$ accounting principle 会计准则
:J6lJ8w
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$c<NEt_\ accounting report 会计报告
U[t/40W}P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xb~8uD5 Accounting Society of China 中国会计学会
@j|=M 7B accounting statement 会计报表
c
1o8 accounting system 会计制度；会计系统
6@;
P accounting transaction 会计事项；帐务交易
#:LI,t accounting treatment 会计处理
d|
OEZx accounting year 会计年度
%d"d<pvx accretion 增值；添加
C6{\^kG^j2 accrual 应计项目；应累算数目
_?QVc0S! accrual basis 应计制；权责发生制
#9ZHt5T=$ accrual basis accounting 应计制会计；权责发生制会计
x|lX1Mh$ accrue 应累算；应计
}*9mNE accrued benefit 应累算利益
\olYv!f accrued charges 应计费用
I$w:qS&: accrued cumulative preference share dividend 应累算的累积优先股股息
Iu| 4QE accrued expenses 应累算费用
pDV8B/{ accrued interest payable 应付利息；应计未付利息
/Mmts=^Ja accrued interest receivable 应收利息；应计未收利息
Y~[k_! accrued right 累算权益
5Gw B1}q accruing profit 应累算的利润
pa8R;A70Dl accumulated fiscal reserve 累积财政储备
^'ac |+ accumulated profit 累积利润；滚存溢利
SM8Wg > accumulated reserve 累积储备
0S71&I$u] accumulation of surplus income 累积收益盈余
G24 Ov&H acquired assets 既得资产
7/b\NLeJ' acquisition 收购；购置；取得
)LDBvpJyQ acquisition cost 购置成本
5Sv;a(} acquisition expenses 购置费用
JsD|igqF- acquisition of 100% interest 收购全部股权
vA&MJD{ acquisition of control 取得控制权
Jwt_d }ns acquisition of fixed assets 购置固定资产
j9^V)\6) acquisition of shell “买壳”
N83c+vs%c acquisition price 收购价
; G|#i? JJ act of God 天灾
yeqH eZ acting partner 执事合伙人
!
n13B active market 买卖活跃的市场；交投畅旺的市场；旺市
@Z2 ^smf active partner 积极参与的合伙人
&f($= 68 active trading 交投活跃
P}8cSX9 actual circulation 实际流通
R;3n L[{U actual cost 实际成本
^bG91"0A actual expenditure 实际开支；实际支出
!@3"vd{^ actual income 实际入息；实际收入；实际收益
_`.Wib+ actual market 现货市场
Ev>P|k V&A actual price 现货价；实际价格
@
q:S]YB actual profit 实际利润
I t:,8 actual quotation 实盘；实际价位；实际报价
1=z6m7@'- actual year basis 按实际年度计算
4U>g0 actuals 实货
^bk: g}o actuarial investigation 精算调查
l#bE _PD; actuarial principle 精算原则
BHN EP |= actuarial report 精算师报告
MmQ"z_v Actuarial Society of Hong Kong 香港精算学会
k$3Iv"gbx actuarial valuation 精算师估值
Cm%|hk>fQ actuary 精算师
,4--3 MU ad referendum agreement 暂定协议；有待覆核的协定
#sM`>KG6T1 ad valorem duty 从价税；按值征税
/ ?H q ad valorem duty system 从价税制
{L/ hhKT ad valorem fee 从价费
zw[ #B # ad valorem tariff 从价关税
as3*49^9 additional allowance 额外免税额
;:obg/;uJ additional amount for unexpired risk 未过期风险的额外款额
Tnoy#w}Ve additional assessable profit 补加应评税利润
H[2W (q6 additional assessment 补加评税
%Hu?syo additional commitment 额外承担
AjD? _DPc additional commitment vote 额外承担拨款
IN 7Cpg~9% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P"f4`q
additional dependent parent allowance 供养父母额外免税额
#Oi{7~ additional provision 额外拨款
-an~&C5\ additional stamp duty 附加印花税
) m_q2xV additional tax 补加税罚款；补加税款
|'qvq /#^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/(8"9Sfm adjudged bankrupt 被裁定破产
~C uJ$(9Y adjudicated bankrupt 裁定破产人
R 4vf adjudication fee 裁定费；评定印花税额手续费；评估契据费
YHzP/&0 adjudication of bankruptcy 裁定破产；宣告破产
(tvfF0~ adjudication of insolvency 裁定无力偿还债务
(lg~}Jwq adjusted actual 经调整的实数；调整后的实数
N$N 7aE$ adjusted current assets 经调整的流动资产；调整后的流动资产
%E2V$l0 adjusted figure 经调整的数字；调整后的数额
d.$0X/0 adjusted liabilities 经调整的负债；调整后的负债
Q8D#kAYw adjusted loss 经调整的亏损；调整后的亏损
_E2W%N adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
{PK f]m adjusted profit 经调整的利润；调整后的利润
r T_J6F5J adjusted surplus 经调整的盈余额；调整后的盈余额
M$s 9 adjusted value 经调整的价值；调整后的价值
EGVS8YP>h adjustment 调整；修订；理算〔保险〕
[JYy
adjustment centre 调剂中心
P&IS$FC.\ adjustment lag 调整过程的时间差距；调整时差
IoZ _zz0 adjustment mechanism 调整机制
~s*kuj'%+ adjustment of loss 亏损调整
&} r-C97 adjustment process 调整过程；调整程序
qs {wrem adjustment range 调整幅度
d <RJH administered exchange rate 受管制汇率
w@WPp0mny Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Fv<3VKueK[ administration expenses 行政费用
GIhX2EvAS administration fee 手续费；行政费
5Nl?Km~ administration in bankruptcy 破产管理
<w3_EO administration order 遗产管理令
!v.
<H]s) administrator 管理人；遗产管理人
gH
yJ~ administrator of the estate 遗产管理人
[ji')PCAi; admission of debt 债项承认书
kMZo7 y admission of proof 接纳债权证明
x
Nb7VUV7 advance 放贷款项；垫付款项；预支款项；预付款项
qSt \ 6~ advance account 暂支帐目；预付款帐户
L)c] i'W Z advance compensation 预付补偿金
a66Ns7Rb advance from shareholder 股东垫款
(_]D\g~ advance pending reimbursement 预支以待日后付还
XhUVDmeUMb advanced economy 先进经济体系
XtqhK" f% advancement 预付；预付财产
,\T7{=ZG\! advances warrant 垫款令
q $PO. # advancing 贷出
{F;"m&3Lt adverse balance 逆差
{r%T_BfY adverse exchange 逆汇
'^`iF,rg advertisement addressed to shareholders 在报章刊登的致股东通告
wZVLpF+7 advice for collection 托收通知书
XT?wCb41R advice of drawing 提款通知书；汇票通知书
Ca -.&$f advice of payment 付款通知
7(d#zu6 n Advisory Committee [Securities and Futures Commission]
*dN_ =32u 谘询委员会〔证券及期货事务监察委员会〕
'< $*N Advisory Committee on Diversification 经济多元化谘询委员会
:7~DiH:Q
affidavit 誓章；遗产申报誓章
mVEIHzk2b affidavit of no receipt 述明无收款的誓章
kD(#LM<9s affiliate 联号；联营公司；附属公司
\k{d'R#~( affiliated company 附属公司；联号；联营公司
re4A5Ev$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nNf*Q
r%Z affordability 负担能力
*7w!~mn[m African Development Bank [AfDB] 非洲开发银行
3YG%YhevO after-acquired property 事后取得的财产
<G'M/IR a after-hours dealing 市后交易
m d `=2l after-tax profit 税后盈利；税后利润；税后溢利
W ", yq| agency agreement 代理协议
b=5ZfhIg[ agency expenses 代理机构的开支
N:;z~` agency fee 代理费
.03Rp5+v Agency Law 《代理法》
tUt_Q;%yC agent 代理人；承销人
WIabQ_ fX agent of company 公司代理人
Tp|>(~;ai agent's fee 代理人费；经纪费
Y]7 6y>|e aggregate 总计；总数；总体数字
9N<=,!;5~s aggregate amount 总款额；总额
4'TssRot@h aggregate assets and liabilities 总体资产与负债
Lp (i&A aggregate at constant price 按固定价格计算的总体数字
I4KE@H"%7 aggregate demand 总需求
aW}d=y[ aggregate gross position 总持仓量
7'# _uA QR aggregate limit 总限额
R3>c\mA aggregate of salaries tax 合计薪俸税
XRHngW_A aggregate performance 总体表现；总体业绩
uPxJwWXO aggregate supply 总体供应
`{ m,&[ n aggregate surplus 总盈余
!# zO% aggregate total 整体总额
~~=]_lwyK% aggregate value 总值；合计价值
eV~"T2!Sb aggregated basis 合计基准
b
+Z /nfS aggregated net chargeable income 合计应课税入息实额
Ahc9HA2 aggregation 合并计算；合计；总和
D8{ ,}@ aggregation of incomes of husband and wife 夫妇入息合并计算
U }AIOtUw aggregation of property 财产的总和
6Yc(|>b! agio 差价；贴水
X` J86G ) 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*t1Y<>x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mZG n:f}= 《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》
G1\F7A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vCXmu_S4^> 《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》
w
^?#xU1.i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
j^WYM r, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j+rY agreement for a settlement 授产协议
"l hj1zZ agreement for assignment 转让协议
M| Nh(kvH agreement for sale 售卖协议；买卖协议
9kB R /{ agreement for sale and purchase 买卖协议
A!Tm[oqu agreement for the payment of interest 支付利息协议
b
0 qA agreement for the repayment of money 还款协议
[H{@<* agreement of reinsurance 再保险协议
mZM,"Wq, Agricultural Bank of China 中国农业银行
Kr[oP3 air passenger departure tax 飞机乘客离境税
s4QCun~m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)%PM DG| airport tax 机场税
B]vR=F}* alcohol duty 酒精税
*;xGH alienation 让与；让渡；转让
3@:O1i alimony 生活费；赡养费
#SG.`J<% All Ordinaries Index [AOI] 所有普通股指数
dS\!tdHP-Q all risks 全险；综合险
-2(?O`tZ All Sales Record for Stock Market 《股票市场成交报告》
IMB jI#\ Allied Capital Resources Limited 新联财务有限公司
R1/c@HQw? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o)>iHzR</ allocation letter 拨款信件
i"x V=. allocation of fund 分配款项；预留款项
,FXc_BCx4 allocation of profit 利润分配；溢利分配
!zvOCAb, allocation warrant 拨款令
rxqSi0p allotment 分配；配股
.6C 6ZUB; allotment notice 股份配售通知；配股通知
_ ]- 4UA- allotment of shares 股份分配
3 ,K\ZUU., allowable 可获宽免；免税的
A7,%'.k allowable business loss 可扣除的营业亏损
BzS \p3& allowable expenses 可扣税的支出
s 0_ *^cZ allowance 免税额；津贴；备抵；准备金
(> _Lb allowance for debts 债项的免税额
|rG)Q0H, allowance for depreciation by wear and tear 耗损折旧免税额
!dUdz7 allowance for funeral expenses 殡殓费的免税额
v~yw-}fk% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
H^54o$5 allowance for repairs and outgoings 修葺及支出方面的免税额
KVh#"]<WV allowance to debtor 给债务人的津贴
{bR2S&=OmK alteration of capital 资本更改
%H;}+U]Z alternate trustee 候补受托人
8a&c=9 amalgamation 合并
Xs# _AX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JW Ye~ ambit of charges 征税范围；收费范围
cy)-Rfg amended valuation 经修订的估值
![nL/ American Commodities Exchange 美国商品交易所
S;jD@j\t& American Express Bank Limited 美国运通银行
tv`b# # American Stock Exchange 美国证券交易所
l($ 8H AJ amortization 摊销
R\XS5HOE( amount due from banks 存放银行同业的款项
P3n#s2o6y amount due from banks abroad 存放海外银行同业的款项
) <{u
oH amount due from holding companies 控股公司欠款
Dy>6L79G amount due from local banks 存放本港银行同业的款项
Jm#p!G+ amount due to banks 银行同业的存款
>3pT).wH|M amount due to banks abroad 海外银行同业的存款
xm 1' amount due to holding companies 控股公司存款
j*[P\Cm amount due to local banks 本港银行同业的存款
v+[S$ { amount due to outport banks 外埠银行同业的存款
YM6
J:89 amount for note issue 发行纸币的款额
FRajo~H amount of bond 担保契据的款额
)Q RT/, ;c amount of consideration 代价款额
}mzd23^W>P amount of contribution 供款数额
idGn{f((f amount of indebtedness 负债款额
v|\#wrCT? amount of principal of the loan 贷款本金额
fQ~TZ:UrU amount of rates chargeable 应征差饷数额
TnKv)%VF amount of share capital 股本额
?QzL#iO }h amount of sums assured 承保款额
+/l@o u' amount of variation 变动幅度
rfYa<M Qc amount of vote 拨款数额
lS#: u-k amount payable 应付款额
&M@c50&% amount receivable 应收款额
(_8.gS[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?|/K(} analysis 分析
dQZdL4 ancillary risk 附属风险
9<&M~(dwT4 annual account 周年帐目；周年帐目报表；年度决算；年结
:o8 |P annual accounting date 年结日期
4hLk+ z<n annual allowance 每年免税额；年积金；年度津贴；年津
@/ |g|4 annual balance 年度余额
<#4""FO* annual disposable income 每年可动用收入
-CuuO=h annual estimates 周年预算
8)=(eI$ annual fee 年费
</D.}ia annual general meeting 周年大会
}Hq3]LVE annual growth rate 年增率；每年增长率
Ez"*', ( annual long-term supplement 长期个案每年补助金
Y]KHC Y annual pensionable emolument 可供计算退休金的年薪
`e~i<Pi annual report 年报
[@5cYeW3. Annual Report on the Consumer Price Index 《消费物价指数年报》
`2LmLFkb annual return 周年报表；周年申报表；每年报税表格
2G$p x Annual Return Rules 《周年报表规则》
fP5i3[T annual review of consumer prices 每年消费物价回顾
5>+@.hPX annual roll-forward basis 逐年延展方式
TfT^.p* annual salary 年薪
?jUgDwc(w annual statement 年度报表；年度决算表
/3G q&[R{ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ZO cpF1y annuitant 年金受益人
m_CW Vw annuity 年金
?bt;i>O\ annuity contract 年金合约
88,hza`#V annuity on human life 人寿年金
Hg<aU*o; antecedent debt 先前的债项
7)5G 1 ante-dated cheque 倒填日期支票
_ h5d~ anticipated expenditure 预期开支
w8R7Ksn( anticipated net profit 预期纯利
gd]S;<Jh anticipated revenue 预期收入
HcJ!( anti-inflation measure 反通货膨胀措施
o$l8"Uv anti-inflationary stance 反通货膨胀立场
=0] K(p, apparent deficit 表面赤字
y6tq emz apparent financial solvency 表面偿债能力
yP"}(!~m apparent partner 表面合伙人
|;xEK nF application for personal assessment 个人入息课税申请书
JbL3/h] application of fund 资金应用
Dy,MQIM|! application to release as liquidator and to destruct the books of accounts and documents
8s2y!pn 7Q 申请免除清盘人职务及毁灭帐簿与文件
U5wh( vi appointed actuary 委任精算师
O/FI>RT\H appointed auditor 委任核数师；委任审计师
[j5 +PV appointed trustee 委任的受托人
NK/y,f6 appointer 委任人
Yj>4*C9 apportioned pro rata 按比例分摊
a>W++8t1 ; apportionment 分配；分摊
Md@x2Ja Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S|)atJJ0G" apportionment formula 分摊方程式
3@\/5I xn apportionment of estate duty 遗产税的分摊
e)B1)c 8s appraisal 估价；评估
B>> _t2I U appreciable growth 可观增长
`|>]P"9yp appreciable impact 显着影响
Hzm_o>^KC appreciable increase 可观增长
Uq_l T, appreciation 增值；升值
iKV|~7nwO appreciation against other currencies 相对其他货币升值
YVa,?&i=N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w (a j' i appreciation tax 增值税
L( K 5f7\ appropriation 拨款；拨用；拨付
R&;x_4dr^ appropriation account 拨款帐目
Gi X3c^V"1 Appropriation Bill 拨款法案
MGMJeq vr appropriation-in-aid system 补助拨款办法
{ *F
=&D approved assets 核准资产
9x!kvB6 approved basket stock 认可一篮子证券
YW6a ?f^! approved budget 核准预算
)1B? <4 approved charitable donation 认可慈善捐款
aaCRZKr approved charitable institution 认可慈善机构
_b&26!gl approved currency 核准货币；认可货币
1u N;JN
`_ approved estimates 核准预算
(}6\_k[}m approved estimates of expenditure 核准开支预算
MnqT?Cc4$j approved overseas insurer 核准海外保险人
_q #pEv approved overseas trust company 核准海外信托公司
<!FcQVH+L approved pooled investment fund 核准汇集投资基金
.U=x2txb approved provident fund scheme 认可公积金计划
SyI~iW#Y1 approved provision 核准拨款
Qt {){uE approved redeemable share 核准可赎回股份
mY/"rm approved regional stock 认可地区性证券
Q"~% T@e approved retirement scheme 认可退休金计划
oF>`> approved subordinated loan 核准附属贷款
Z\` SD C arbitrage 套戥；套汇；套利
|yO%w # arbitrageur 套戥者；套汇者
/eH37H arbitrary amount 临时款项
B
E8_.> arrangement 措施；安排；协定
4]tg! ks arrears 欠款
og35Vs0 arrears of pay 欠付薪酬
BXU0f%"8U arrears of revenue 逾期未收税款；逾期未收的帐项
0+ op|bdj articles of association 组织章程；组织细则；组织章程细则
n@ba>m4{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G!sfp}qW ascertainment of profit 确定利润
,LxZbo! "Asia Clear" “亚洲结算系统”
9uWg4U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n/(}|xYU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N8At N\e Asian Development Fund [ADF] 亚洲发展基金
IMbF]6%p( Asian dollar bond 亚洲美元债券
5o 5DG Asian dollar market 亚洲美元市场
=cS5f#0 Asian dollar rate 亚洲美元利率
JD0s0>q_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aV|V C $ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h M7 SGEV asked price 沽盘；喊价；索价；卖方报价
i"iy 0 ? assessable income 应评税入息
K/Yeh<_& assessable loss 应评税亏损
ejyx[CF assessable profit 应评税利润
9q$^x/z! assessable value 应评税值
yH-&o, assessed profit 估定利润
= FV12(U assessed value 经评估价值
V6[jhdb assessment 评税；评定；估价；评税单
%La7);SeY assessment number 评税编号；估价编号
7glf?oE assessment of additional tax 补加税评税
^`lrKk assessment of performance 业绩评估；实绩评价
}JST(d& Assessor 评税主任
N atC }k asset price bubbles 资产价格泡沫
v5\ALWy+p asset-backed securities 具资产保证的证券
G B}\ 7a assets accretion 资产增值
~A5NseWCK assets and liabilities 资产与负债
2HB ey assets betterment statement 资产递增表；资产改进表
i0wBZ i? assets lending 实物放款；有抵押贷款
@d~]3T assets of the company passing on the death 死者去世时转移的公司资产
:Ob^b3<t assets pledged as security for liabilities 用作负债抵押的资产
h%u!UHA assets portfolio 资产投资组合
Z7pX%nj_ assets price 资产价格
5EQ)pH+ assets quality 资产质素
aWRi`poZT assets realization 资产变现
@0P Wbs$ assets refinancing arrangement 资产再集资安排
BN jMq assets securitization 资产证券化
H.XyNtJ assets situated outside Hong Kong 在香港以外地方的资产
"}1cQ|0a assets stripping 削减资产；拆卖资产
km9#lK assets value 资产值
7K.],eo0 assignee 承让人
hy;V~J# assignment 转让；转让书；转让契
am3.Dt2\ assignment of interest 权益转让
hQe78y assignment of letters patent and trade mark 专利证书及商标转让
G) [gLD{g? assignment of property 物业转让；物业转让书
xLFMC?I assignment right 转让权
K]B`&i h assignor 转让人
!ck~4~J associate 有联系的人；有关连人士；相联者；合伙人；联系人
D :j5/ * Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+{ =U!}3| associate member 附属会员
A9@coP5 associated body corporate 相联法人团体
zL}`7*d:v associated company 相联公司；联属公司
P PV T2;9 associated corporation 相联法团
*2-b&PQR{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{ixKc 公认会计师公会〔英国〕
6(7{|iY
Association of Futures Exchange Brokers 香港期货经纪协会
Q~ Ad{yC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z.RM85 ?T association of underwriters 承保人组织
b 49h @G assumption of control 接管
8r"-3 <* assurance 担保；保险；转易；转易书
w/ZP. B assurance of interest 权益的转易
r*mSnPz\q at 19XX price 按一九ＸＸ年价格计算
YKU| D32 at a discount 按赔价计算；按贴水价格计算；打折扣
$-pijBiz_ at a premium 按溢价计算；按升水价格计算
x 2&5 zp at call 通知付款；按通知
+924_,zF at constant market price 按固定市价计算
"2-D[rYZ at constant price 按固定价格计算
X=f %! at cost 按成本计算
! jAp V at current market price 按当时市价计算；按现时市价计算
^CQp5k p] at current price 按当时价格计算；按现时价格计算
2i #Ekon at factor cost 按要素成本计算；按生产要素成本计算
?o6#i 3k#' at money-of-the-day price 按付款当日价格计算
eB9&HD: at or better 按指定或较佳价位〔买卖指令〕
G?b*e|@S at par 按面值计算；平价
ucz~y! 4L{ at sight 见票即付
vJi<P Q6 at the close 按收市盘
A =Z$H2 at the opening 按开市盘
ztHx)
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}BT0dKx at-the-money option 平价期权
0/|Ax-dK attorney 受权人；受托代表人
sl@>GbnS attornment 新拥有人承认书
4HZXv\$ attributable profit 可归属利润
2 #yDVN$ attributable share value 可归属股份价值
N$t<&5 + Auckland Stock Exchange 奥克兰证券交易所
pN9U1!|uam auction 拍卖
LcA7f'GVK auctioneer 拍卖商
<6 ;@@ audit 审计；核数
>0iCQKq Audit Commission 审计署
c+z [4"rYL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M~`^deU1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
I IGx+> audit review 帐目审查
\Ezcr=0z{j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3rHn? audited account 审计帐目；经审计的帐目
' e!W Zvr audited annual account 经审计的周年帐目
M6A0D+08 audited balance sheet 经审计的资产负债表
BUsx gs"), auditor 核数师；核数主任；审计师
iyR"O1 ] auditor's certificate 核数师证明书；审计师证明书
9dAtQwGR"6 auditor's report 核数师报告；审计师报告
`S-%}eUv Aussie bond 澳元债券
+!ljq~% austerity budget 紧缩预算
n,s 7!z/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4,R"(ej Australia All Ordinaries Index 澳洲所有普通股票指数
*CQZ6&^ Australian Dollar [AUD] 澳元
xj8z*fC; Australian Options Market 澳大利亚期权市场
qgfP6W$ Australian Securities Commission 澳洲证券事务监察委员会
!fe_w5S ^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@^ &p$: Australian Stock Exchange 澳大利亚证券交易所
aY .cx1" Austrian Schilling [ATS] 奥地利先令
w8$>
2 authentication 认证；鉴证
`bV&n!Y_ authority to purchase 委托购买证；委购书
.)WEg|D0Ku authorization 认可；核准；授权；授权书
(xTGt",_Jo authorization by direction 指示授权
{ fV$\^c authorization by instruction 指令授权
0k5 uqGLXe authorization by warrant 令状授权
k$f2i,7' authorization of unit trust 单位信托的认可
(dyY@={q authorized agent 指定代理人
+hispU3ia authorized capital 法定资本
OXKV6r6f authorized clerk 出市员
<ty]z!B authorized dealer 认可交易商
j+
L:A o authorized financial institution 认可财务机构
`x >6Wk1 authorized fund 认可基金
v{"yrC authorized fund house 获授权的基金公司；认可基金公司
R:Ih#2R authorized institution 认可机构
F1-C8V 2H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u&TXN;I,p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t54?<- authorized insurer 获授权保险人；获认可承保人
2,g4yXws5 authorized investment 特准投资项目
+kE~OdZG authorized person 获授权人
tq'ri-c&b authorized representative 获授权代表
Bv j sl authorized share capital 法定股本
Eld[z{n" automated quotation system 自动报价系统
l.g.O>1
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}f}? |&q 自动交易系统〔香港期货交易所有限公司〕
HIE8@Rv/3 automatic adjustment mechanism 自动调整机制
a(?)r[= automatic adjustment system 自动调整系统
?GhMGpd Mq Automatic Clearing House 自动票据交换所
?D)$O CS automatic exchange rates accumulation system 自动化汇率累集系统
UA~ 4O Q] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
aMHC+R1X automatic teller machine [ATM] 自动柜员机
%-K 5sIz autopay 自动转帐
84e8z { available assets 可用资产
-z-yk~F available fiscal reserve 现存财政储备
@b., pwZF available profit 可用利润
4 ]p#9`j Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,:'JJZg@ average 平均；平均数；海损
$-t@=N@vO? average basic salary 平均基本薪金
/hVwrt( average consumer expenditure 平均消费开支；一般消费开支
Qmo}esb'( average cost 平均成本
#QcRN?s average cost of land production 增辟土地平均成本
GR o fOJ average daily turnover 平均每日成交额
2&]LZ: ( average daily wage rate 平均每日工资率
/)K;XtcN average expenditure pattern 平均开支模式
5cU: w c average growth rate 平均增长率
Rcw[`q3/ average net fixed assets 固定资产平均净值
coPdyw'9& average of relatives 相对价格平均数
f# #/-NG average price 平均价格
H%rNQxA2 + average propensity to consume 平均消费倾向；一般消费倾向
5|pF*8* average propensity to save 平均储蓄倾向；一般储蓄倾向
52#6uBe average rate 平均率
m2l9([u=^ average revenue 平均收入；平均收益
Qhc; Zl average stock 平均库存；平均存货
J#i7'9g average yearly rent 平均年租
ErJ@$&7 avoidance of double taxation 避免双重课税
uCuB>x& avoidance of tax 避税
