A:
ErZYPl A share Ａ股；甲类股份
m"3gTqG abatement of tax 减税；减扣免税额
I !\;NVhv ABN AMRO Bank N.V. 荷兰银行
,EhQ TVJ above-the-line expenditure 线上项目支出；经常预算支出
HCj/x<*F above-the-line receipt 线上项目收入；经常预算收入
['1JN UX ABSA Asia Limited 南非联合亚洲有限公司
_ 19x `J3 absolute change 绝对数值变更
j ;%RV)e absolute expenditure 实际开支
;&="aD absolute guideline figure 绝对准则数字
}t.J;(f f: absolute interest 绝对权益
2Cy">Exl absolute order of discharge 绝对破产解除令
|U f[x[ absolute profit margin 绝对利润幅度
79}voDFd absolute value 实值；绝对值
4-ijuqjN absolutely vested interest 绝对既得权益
~: h-m\=8Y absorbed cost 已吸收成本；已分摊成本
W>jgsR79M absorption 吸收；分摊；合并
yx v]G6 absorption rate 吸收率；摊配率；分摊率
%A 4F?/E ACB Finance Limited 亚洲商业财务有限公司
+-8u0 9-F acceptable form of reciprocity 合理的互惠条件
gN"Abc acceptable rate 适当利率；适当汇率
`2}H$D acceptance agreement 承兑协议
/m#!<t7 acceptance for honour 参加承兑
u~
%xU~v acceptor 承兑人；接受人；受票人
x.gRTR`7( acceptor for honour 参加承兑人
M? 7CBqZ accident insurance 意外保险
8&d s Accident Insurance Association of Hong Kong 香港意外保险公会
r7dvj#^ accident insurance scheme 意外保险计划
+[W_J z accident year basis 意外年度基准
#L,>)Xk jS accommodation 通融；贷款
c:;m BS>~ accommodation bill 通融票据；空头票据
8M9LY9C accommodation party 汇票代发人
4(2iR0N account balance 帐户余额；帐户结余
a-nf5w>&q account book 帐簿
24 )Sf account collected in advance 预收款项
2VSs#z! account current book 往来帐簿
f9`F~6$ account of after-acquired property 事后取得的财产报告
LojEJ account of defaulter 拖欠帐目
6: PQkr account payable 应付帐款
;4 E(n account payee only [A/C payee only] 只可转帐；存入收款人帐户
ds> V|}f[ account receivable 应收帐款
u+
wKs` account receivable report 应收帐款报表
"l83O8 L account statement 结单；帐单；会计财务报表
xw1@&QwM account title 帐户名称；会计科目
cSMiNR accountant's report 会计师报告
z
x e6M~+ Accountant's Report Rules 会计师报告规则
q ER dQ~M, accounting and auditing procedure 会计与审计程序；会计与核数程序
QY$Z,#V) Accounting Arrangements 《会计安排》
l;u_4`1H accounting basis 会计基础
MqA%hlq accounting by Official Receiver 破产管理署署长呈交的帐目
|j i={ Accounting Circular 《会计通告》
?U}Ml]0~ accounting class 会计类别
bKAR}JM& accounting date 记帐日期；会计结算日期
6x6xv:\ accounting for money 款项核算
c UJUZ@ol Accounting Officer 会计主任
6LVJ*sjSy accounting period 会计报告期；会计期
a?^xEye accounting policy 会计政策；会计方针
CuS"Wj accounting practice 会计惯例
A4C4xts]N accounting principle 会计准则
FrPpRe %! accounting record 会计记录
l~cT]Ep accounting report 会计报告
%Fb4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kaKV{;UM Accounting Society of China 中国会计学会
[ij8h,[~] accounting statement 会计报表
_dg2i|yP< accounting system 会计制度；会计系统
+a@:?=hc accounting transaction 会计事项；帐务交易
*ud" ?{)Z accounting treatment 会计处理
lQ t&K1m accounting year 会计年度
jg,oGtRz accretion 增值；添加
dV~yIxD}C* accrual 应计项目；应累算数目
T[$! ^WT accrual basis 应计制；权责发生制
CO+[iJ,4C+ accrual basis accounting 应计制会计；权责发生制会计
P5&mpl1 accrue 应累算；应计
ss8de9T" ' accrued benefit 应累算利益
/CXrxeo accrued charges 应计费用
n aQ0TN, accrued cumulative preference share dividend 应累算的累积优先股股息
*{/L7])gm accrued expenses 应累算费用
/Ah |Po accrued interest payable 应付利息；应计未付利息
,{KjVv< accrued interest receivable 应收利息；应计未收利息
*j Aw accrued right 累算权益
vocXk_ accruing profit 应累算的利润
4^? J BpBZ accumulated fiscal reserve 累积财政储备
w_*UFLMSqR accumulated profit 累积利润；滚存溢利
!;[cm|< E accumulated reserve 累积储备
$}9.4` F> accumulation of surplus income 累积收益盈余
xr }jw acquired assets 既得资产
mAI< zh&SQ acquisition 收购；购置；取得
3n\eCdV-b< acquisition cost 购置成本
e3|@H'~k acquisition expenses 购置费用
VaLx- RX acquisition of 100% interest 收购全部股权
8Gw0;Uu8D acquisition of control 取得控制权
kO1.27D acquisition of fixed assets 购置固定资产
4sj:%% UE acquisition of shell “买壳”
^CZ)!3qd1 acquisition price 收购价
=f4v: j}'| act of God 天灾
q;XO1Se acting partner 执事合伙人
z j[/~ I active market 买卖活跃的市场；交投畅旺的市场；旺市
kX\\t.nH active partner 积极参与的合伙人
$U{ \T4 active trading 交投活跃
]+ \]2`? actual circulation 实际流通
?2;gmZd7 actual cost 实际成本
i]qVT)j actual expenditure 实际开支；实际支出
|C MKY actual income 实际入息；实际收入；实际收益
wZ^ 7#yX> actual market 现货市场
>9h@Dj[|! actual price 现货价；实际价格
8SG* 7[ T7 actual profit 实际利润
. q=sC?D actual quotation 实盘；实际价位；实际报价
/1h
0 l; actual year basis 按实际年度计算
!jV}sp<Xp actuals 实货
RsY7 F; actuarial investigation 精算调查
`#X\@?'5 actuarial principle 精算原则
"F,d}3} actuarial report 精算师报告
( k@%04c Actuarial Society of Hong Kong 香港精算学会
w]BZgF. actuarial valuation 精算师估值
,+ iREh; actuary 精算师
L `fDc ad referendum agreement 暂定协议；有待覆核的协定
pi'w40!: ad valorem duty 从价税；按值征税
>o#5tNm ad valorem duty system 从价税制
~ jR:oN ad valorem fee 从价费
` 0YI?$G1 ad valorem tariff 从价关税
FG?69b> additional allowance 额外免税额
R V*7? y%3 additional amount for unexpired risk 未过期风险的额外款额
JZCRu_M>| additional assessable profit 补加应评税利润
71n I`.Z additional assessment 补加评税
W6b5elH@ additional commitment 额外承担
{5ujKQOcR additional commitment vote 额外承担拨款
]3+xJz~= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j 'z}m+_? additional dependent parent allowance 供养父母额外免税额
5CSihw/5 additional provision 额外拨款
-Qt>yzD3 additional stamp duty 附加印花税
;:w ?&4 additional tax 补加税罚款；补加税款
(sngq{*%%z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F<KUVe adjudged bankrupt 被裁定破产
qk Cj33v adjudicated bankrupt 裁定破产人
Rf &~7h'+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
U~,~ GU=X adjudication of bankruptcy 裁定破产；宣告破产
ypoJ4 E Z( adjudication of insolvency 裁定无力偿还债务
J9tQ@3{f adjusted actual 经调整的实数；调整后的实数
Sdc
yL%6! adjusted current assets 经调整的流动资产；调整后的流动资产
AW p{n adjusted figure 经调整的数字；调整后的数额
;NyX9&@ adjusted liabilities 经调整的负债；调整后的负债
;au -NY adjusted loss 经调整的亏损；调整后的亏损
$;9zD11 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
SiD [54OM adjusted profit 经调整的利润；调整后的利润
R\L0 adjusted surplus 经调整的盈余额；调整后的盈余额
:/Zy=F9: adjusted value 经调整的价值；调整后的价值
X,zqI adjustment 调整；修订；理算〔保险〕
&&N]u e@> adjustment centre 调剂中心
2>E .Q@c adjustment lag 调整过程的时间差距；调整时差
i.0}d5Y adjustment mechanism 调整机制
yJt0KUw@! adjustment of loss 亏损调整
a<Ru )Q?= adjustment process 调整过程；调整程序
7?@s.Sz|fV adjustment range 调整幅度
I?) .D?o administered exchange rate 受管制汇率
C
*\
=Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ab]`*h\U administration expenses 行政费用
wKjL}1.k administration fee 手续费；行政费
{=(GY @yU/ administration in bankruptcy 破产管理
p8%/T> hK administration order 遗产管理令
PMDx5-{A/t administrator 管理人；遗产管理人
]F,mj-?4x administrator of the estate 遗产管理人
!'4HUB>+ admission of debt 债项承认书
?m)3n0Uh admission of proof 接纳债权证明
R7/"ye:7J advance 放贷款项；垫付款项；预支款项；预付款项
f0 ;Fokt( advance account 暂支帐目；预付款帐户
yQ33JQr advance compensation 预付补偿金
@KM !g,f advance from shareholder 股东垫款
3NEbCI LF advance pending reimbursement 预支以待日后付还
-y8?"WB(b advanced economy 先进经济体系
:R/szE*Ak advancement 预付；预付财产
` |p3@e advances warrant 垫款令
wnf'-dw] advancing 贷出
.A: #l? adverse balance 逆差
,ux?wa+ adverse exchange 逆汇
.t/X W++ advertisement addressed to shareholders 在报章刊登的致股东通告
x Z 3b)j2D advice for collection 托收通知书
%p5 %Fs`sd advice of drawing 提款通知书；汇票通知书
mk)F3[ ke advice of payment 付款通知
r!qr 'Ht< Advisory Committee [Securities and Futures Commission]
Ig&=(Kmr 谘询委员会〔证券及期货事务监察委员会〕
v&[Ff|> Advisory Committee on Diversification 经济多元化谘询委员会
9=(*#gRd affidavit 誓章；遗产申报誓章
J|DID+M affidavit of no receipt 述明无收款的誓章
3y}0J @ affiliate 联号；联营公司；附属公司
# d+bld \ affiliated company 附属公司；联号；联营公司
N# Ru `; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
80X #V affordability 负担能力
k79" xyXX African Development Bank [AfDB] 非洲开发银行
ogt<vn g after-acquired property 事后取得的财产
R %QgOz3` after-hours dealing 市后交易
P4{8pO]B after-tax profit 税后盈利；税后利润；税后溢利
l]BIFZ~ agency agreement 代理协议
]!yuD/4A agency expenses 代理机构的开支
6
ufF34tA agency fee 代理费
aP}kl[W Agency Law 《代理法》
D^( Nijl9U agent 代理人；承销人
W'Wr8~{h agent of company 公司代理人
5*.JXx E;U agent's fee 代理人费；经纪费
JLS|G?#0 aggregate 总计；总数；总体数字
gr \UI!]F aggregate amount 总款额；总额
.O Lm{ aggregate assets and liabilities 总体资产与负债
kaSy 9Y{ aggregate at constant price 按固定价格计算的总体数字
&E0d{ 2 aggregate demand 总需求
PZVh)6f"c aggregate gross position 总持仓量
C_SJ4Sh aggregate limit 总限额
KrcL *j&^ aggregate of salaries tax 合计薪俸税
+ {Qk9Z aggregate performance 总体表现；总体业绩
BDW%cs aggregate supply 总体供应
I]HrtI aggregate surplus 总盈余
Wo P5[.G aggregate total 整体总额
[:cy.K!Uo% aggregate value 总值；合计价值
-)biSU, aggregated basis 合计基准
3 $fzqFo aggregated net chargeable income 合计应课税入息实额
6#sd"JvtQ aggregation 合并计算；合计；总和
Zt3"4d4 aggregation of incomes of husband and wife 夫妇入息合并计算
;T!w$({V0z aggregation of property 财产的总和
J{W <6AK\S agio 差价；贴水
f(Vr &X 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》
U)Cv_qe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i%jti6z$Hr 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
h n: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-O.q$D=as 《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》
|7$F r[2d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{+CW_ce 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D%L}vugxK agreement for a settlement 授产协议
.h!oo;@ agreement for assignment 转让协议
tI2V)i! agreement for sale 售卖协议；买卖协议
7 &y'\ agreement for sale and purchase 买卖协议
D6c qON0a. agreement for the payment of interest 支付利息协议
3lw
KV agreement for the repayment of money 还款协议
(;RmfE'PX agreement of reinsurance 再保险协议
\-X Qo Agricultural Bank of China 中国农业银行
1SddZ5 air passenger departure tax 飞机乘客离境税
MeD}S@H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?P<8Zw airport tax 机场税
8UH
c,np alcohol duty 酒精税
QU4/hS;Ux alienation 让与；让渡；转让
cg16| alimony 生活费；赡养费
T06BrX All Ordinaries Index [AOI] 所有普通股指数
3q{op9_T7 all risks 全险；综合险
8Z Y F% All Sales Record for Stock Market 《股票市场成交报告》
KI* erK
[d Allied Capital Resources Limited 新联财务有限公司
y|sU-O2}Dl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U ?vG?{A allocation letter 拨款信件
T#ktC0W]h allocation of fund 分配款项；预留款项
`zQ2 i}Uju allocation of profit 利润分配；溢利分配
`a$-"tW~j allocation warrant 拨款令
drr
W?U allotment 分配；配股
JQ- O=8] allotment notice 股份配售通知；配股通知
s&T "/4 allotment of shares 股份分配
.Ux bwTup allowable 可获宽免；免税的
YVcFC l allowable business loss 可扣除的营业亏损
5](-(?k}~ allowable expenses 可扣税的支出
6Vr:?TI7 allowance 免税额；津贴；备抵；准备金
|?zFm
mh allowance for debts 债项的免税额
tOQ2947zk allowance for depreciation by wear and tear 耗损折旧免税额
2~yYwX allowance for funeral expenses 殡殓费的免税额
R#D>m8&}3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
CC?L~/gPN allowance for repairs and outgoings 修葺及支出方面的免税额
{s ]yP_ allowance to debtor 给债务人的津贴
}/dGC;p" alteration of capital 资本更改
r]GG9si alternate trustee 候补受托人
M1{ru~Z9 amalgamation 合并
Ptfx F]%H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F+%6?2 J ambit of charges 征税范围；收费范围
j c % amended valuation 经修订的估值
\ 6]Uj+ American Commodities Exchange 美国商品交易所
-&L(0?*qo American Express Bank Limited 美国运通银行
$K_G|Wyi American Stock Exchange 美国证券交易所
^0 z WiX amortization 摊销
>!o||Yn amount due from banks 存放银行同业的款项
= JE4C9$, amount due from banks abroad 存放海外银行同业的款项
yeI((2L@E2 amount due from holding companies 控股公司欠款
=f
FTi1]/h amount due from local banks 存放本港银行同业的款项
A6a r@$MZ amount due to banks 银行同业的存款
l1<]p dLTR amount due to banks abroad 海外银行同业的存款
>bgx o< amount due to holding companies 控股公司存款
;|C[.0;kgv amount due to local banks 本港银行同业的存款
hn$l<8=Q_ amount due to outport banks 外埠银行同业的存款
l,}^<P] amount for note issue 发行纸币的款额
vKX6@ eg" amount of bond 担保契据的款额
VLLE0W _] amount of consideration 代价款额
d&N[ \5 q amount of contribution 供款数额
rMV<}C ^ amount of indebtedness 负债款额
3Ryae/Nk amount of principal of the loan 贷款本金额
#2dd`F8 amount of rates chargeable 应征差饷数额
UW!*=?h amount of share capital 股本额
lWiC$ amount of sums assured 承保款额
8`I/\8;H'p amount of variation 变动幅度
`~~.0QC amount of vote 拨款数额
1[?
xU:;9 amount payable 应付款额
|sG@Ku7~4 amount receivable 应收款额
Bu%TTbnz_G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/'yi!:FZFC analysis 分析
@<n8?"{5S ancillary risk 附属风险
*hm;C+<~ annual account 周年帐目；周年帐目报表；年度决算；年结
.>/ T c annual accounting date 年结日期
g8+Ke'=_ annual allowance 每年免税额；年积金；年度津贴；年津
rM|] }M=_V annual balance 年度余额
~~8?|@V annual disposable income 每年可动用收入
k &<cFZU annual estimates 周年预算
be@\5
annual fee 年费
\J)ffEKIp annual general meeting 周年大会
A2C|YmHk annual growth rate 年增率；每年增长率
}DCR(p rD annual long-term supplement 长期个案每年补助金
$e99[y@ annual pensionable emolument 可供计算退休金的年薪
>v r! 3 annual report 年报
S2^Ckg Annual Report on the Consumer Price Index 《消费物价指数年报》
I Y* ~df annual return 周年报表；周年申报表；每年报税表格
4 `KQ@m Annual Return Rules 《周年报表规则》
W* S !}ZT` annual review of consumer prices 每年消费物价回顾
;!k{{Xndd annual roll-forward basis 逐年延展方式
-Hx._I$l annual salary 年薪
+Jf4 5[D annual statement 年度报表；年度决算表
Oo)MxYPU 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
-GqMis}c annuitant 年金受益人
F:3* i^ L annuity 年金
:!fP~(R'm annuity contract 年金合约
K3CT xU( annuity on human life 人寿年金
? zS
t antecedent debt 先前的债项
dg(fD>+ ante-dated cheque 倒填日期支票
S yf0dp3 anticipated expenditure 预期开支
&5x
]9 anticipated net profit 预期纯利
-pF3q 2zb anticipated revenue 预期收入
x)^/3 anti-inflation measure 反通货膨胀措施
u U |fCwQt anti-inflationary stance 反通货膨胀立场
Z'u:Em apparent deficit 表面赤字
)P)Zds@F apparent financial solvency 表面偿债能力
| e&v;48 apparent partner 表面合伙人
=Wgz \uGJ application for personal assessment 个人入息课税申请书
31FQ=(K application of fund 资金应用
#iZ% CY\ application to release as liquidator and to destruct the books of accounts and documents
^Z6N&s#6 申请免除清盘人职务及毁灭帐簿与文件
! u4'1jd[d appointed actuary 委任精算师
Vk3xWD~ appointed auditor 委任核数师；委任审计师
"Z\^d R appointed trustee 委任的受托人
`1 tD&te0 appointer 委任人
xs'vd:l.Pp apportioned pro rata 按比例分摊
N:_U2[V^d apportionment 分配；分摊
MD yPwv\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c)7i%RF' apportionment formula 分摊方程式
7aV(tMz d apportionment of estate duty 遗产税的分摊
|= xK-;qs appraisal 估价；评估
b `TA2h appreciable growth 可观增长
e >FK5rz appreciable impact 显着影响
UNc[h&@_ appreciable increase 可观增长
H&yK{0H appreciation 增值；升值
qjtrU#n appreciation against other currencies 相对其他货币升值
C0Oe$&
_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h _SDW %($ appreciation tax 增值税
D:r+3w:l] appropriation 拨款；拨用；拨付
_ @U1 1| appropriation account 拨款帐目
8M"0o}wx Appropriation Bill 拨款法案
> f ! appropriation-in-aid system 补助拨款办法
-0tHc=\u( approved assets 核准资产
b }^ylm approved basket stock 认可一篮子证券
*8a 8 Ng approved budget 核准预算
H*h 7Y*([ approved charitable donation 认可慈善捐款
+OM9v3qJ approved charitable institution 认可慈善机构
DGQGV[9%4C approved currency 核准货币；认可货币
_Di";fe? approved estimates 核准预算
O|Z5SSlk approved estimates of expenditure 核准开支预算
mvCH$}w8& approved overseas insurer 核准海外保险人
NrNxI'M G approved overseas trust company 核准海外信托公司
++Z,U approved pooled investment fund 核准汇集投资基金
&~6W!w approved provident fund scheme 认可公积金计划
F5Xj}`}bq approved provision 核准拨款
OJ /l}_a approved redeemable share 核准可赎回股份
03{pxI approved regional stock 认可地区性证券
5Az4 < approved retirement scheme 认可退休金计划
(|*CVI; approved subordinated loan 核准附属贷款
7I_1Lnnf arbitrage 套戥；套汇；套利
q@"0(Oj arbitrageur 套戥者；套汇者
IKm_YQ$XOy arbitrary amount 临时款项
"IvFkS=*Q arrangement 措施；安排；协定
`Tt;)D arrears 欠款
)J['0DUrZK arrears of pay 欠付薪酬
rEM#J"wF arrears of revenue 逾期未收税款；逾期未收的帐项
$;1T P| articles of association 组织章程；组织细则；组织章程细则
WZ3GI
l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NJe^5> 4` ascertainment of profit 确定利润
G(;C~kHX "Asia Clear" “亚洲结算系统”
6oQSXB@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-=+@/@n V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{p70(
]v Asian Development Fund [ADF] 亚洲发展基金
G!^}z (Mgi Asian dollar bond 亚洲美元债券
7F Tf8 Asian dollar market 亚洲美元市场
oa K&!$S] Asian dollar rate 亚洲美元利率
v&8%t 7| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-9f>
rH\3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I 'qIc ? asked price 沽盘；喊价；索价；卖方报价
[ q% Rx!L assessable income 应评税入息
l-} );zH74 assessable loss 应评税亏损
+TWk}#G assessable profit 应评税利润
y1FE +EX[ assessable value 应评税值
LRuB&4r8 assessed profit 估定利润
5i$iUDuT>( assessed value 经评估价值
g~A~|di| assessment 评税；评定；估价；评税单
^O9_dP: assessment number 评税编号；估价编号
-/7[\S assessment of additional tax 补加税评税
XITh_S4fs= assessment of performance 业绩评估；实绩评价
SGp}(j > Assessor 评税主任
3g# asset price bubbles 资产价格泡沫
BbV @ziL asset-backed securities 具资产保证的证券
d7*fP S assets accretion 资产增值
Rl%?c5U/$ assets and liabilities 资产与负债
: }q~< assets betterment statement 资产递增表；资产改进表
P>i!f!o*I assets lending 实物放款；有抵押贷款
%#zqZ|q assets of the company passing on the death 死者去世时转移的公司资产
UP})j.z assets pledged as security for liabilities 用作负债抵押的资产
6^ 'BhHP assets portfolio 资产投资组合
_@gd9Fi7J assets price 资产价格
3G;#QK -c assets quality 资产质素
X }W4dpU, assets realization 资产变现
Ow@ }6&1 assets refinancing arrangement 资产再集资安排
/jtU<u X assets securitization 资产证券化
*?-,=%,z/ assets situated outside Hong Kong 在香港以外地方的资产
k'(eQ5R3L assets stripping 削减资产；拆卖资产
i.(kX`~J1 assets value 资产值
- fB;pS, assignee 承让人
wUj#ACqB assignment 转让；转让书；转让契
J'=i EI assignment of interest 权益转让
hA6D*8oXD assignment of letters patent and trade mark 专利证书及商标转让
1h[xVvo<L assignment of property 物业转让；物业转让书
SFiK_; assignment right 转让权
8(b
C. assignor 转让人
KH~o0 W associate 有联系的人；有关连人士；相联者；合伙人；联系人
'Y%@fZf x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VsrYU@V associate member 附属会员
lO>9Q]S< associated body corporate 相联法人团体
9r efv associated company 相联公司；联属公司
BK fkB[*F associated corporation 相联法团
w|A H E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YIc|0[ ]*| 公认会计师公会〔英国〕
8q5
`A Gl Association of Futures Exchange Brokers 香港期货经纪协会
)qL UHE= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mk' $ |2O association of underwriters 承保人组织
sb3k ? q assumption of control 接管
y-/,,,r assurance 担保；保险；转易；转易书
l0&Y",vy assurance of interest 权益的转易
GlPd)m` at 19XX price 按一九ＸＸ年价格计算
:9O"?FE at a discount 按赔价计算；按贴水价格计算；打折扣
`/4 R$E{ at a premium 按溢价计算；按升水价格计算
DA(ur' D at call 通知付款；按通知
/ p PSo at constant market price 按固定市价计算
TJhzyJ"t at constant price 按固定价格计算
L6ifT`;T at cost 按成本计算
z^etH/]Sy at current market price 按当时市价计算；按现时市价计算
xeGl}q| at current price 按当时价格计算；按现时价格计算
(z:DTe at factor cost 按要素成本计算；按生产要素成本计算
YWXY 4*G at money-of-the-day price 按付款当日价格计算
AB1.l
hR at or better 按指定或较佳价位〔买卖指令〕
*\M$pUS{ at par 按面值计算；平价
Ul`~d
!3zH at sight 见票即付
P#ro;3S3y at the close 按收市盘
qI C9L"I at the opening 按开市盘
WC pCWtmy attestation 见证；见证条款
L#}HeOEi[ at-the-money option 平价期权
\@K K X attorney 受权人；受托代表人
c2,;t)%@ E attornment 新拥有人承认书
KIeTZVu$% attributable profit 可归属利润
w~n7l97Pw attributable share value 可归属股份价值
"7.
lsL5 Auckland Stock Exchange 奥克兰证券交易所
z5k9|.hgw auction 拍卖
Ol @ssm auctioneer 拍卖商
t
V:oBT* audit 审计；核数
$}TK ,/W Audit Commission 审计署
4uV, $/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M`=bJO: 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
[JzOsi~R audit review 帐目审查
5{esL4k Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#@v$`Df< audited account 审计帐目；经审计的帐目
j/Dc';,d.( audited annual account 经审计的周年帐目
p[&6hXTd audited balance sheet 经审计的资产负债表
~dm/U7B: auditor 核数师；核数主任；审计师
- UMPt"o auditor's certificate 核数师证明书；审计师证明书
\(.])I>)eh auditor's report 核数师报告；审计师报告
@8jc|X<A Aussie bond 澳元债券
2=[de Qs austerity budget 紧缩预算
D#pZN,' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5e|2b] f$ Australia All Ordinaries Index 澳洲所有普通股票指数
2GB+st, Australian Dollar [AUD] 澳元
Vo; B #lK Australian Options Market 澳大利亚期权市场
p`CVq `k Australian Securities Commission 澳洲证券事务监察委员会
|LwW/>I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+kXj+2 Australian Stock Exchange 澳大利亚证券交易所
%{sL/H_ Austrian Schilling [ATS] 奥地利先令
jr=>L: authentication 认证；鉴证
(oiF05n
h authority to purchase 委托购买证；委购书
$h()% C7s authorization 认可；核准；授权；授权书
p ^(gXzW authorization by direction 指示授权
Z`9yGaTO authorization by instruction 指令授权
l|Z<pD authorization by warrant 令状授权
y=H\Z/= authorization of unit trust 单位信托的认可
B\ITXmd
authorized agent 指定代理人
M.loG4r! authorized capital 法定资本
>JWW2< authorized clerk 出市员
G9_M~N%a authorized dealer 认可交易商
>e4w8Svcy authorized financial institution 认可财务机构
aglW\L T^ authorized fund 认可基金
ENEn Hu^ authorized fund house 获授权的基金公司；认可基金公司
pEn3 :.l< authorized institution 认可机构
.0e HP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
cfg_xrW0^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w{HDCPuS authorized insurer 获授权保险人；获认可承保人
3H'+7[~qH authorized investment 特准投资项目
5YQq *$|'+ authorized person 获授权人
9tt0_*UX authorized representative 获授权代表
HJh9 <I authorized share capital 法定股本
Y >N `( automated quotation system 自动报价系统
/P8`)?f~y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DOzJ-uww1 自动交易系统〔香港期货交易所有限公司〕
a BHV automatic adjustment mechanism 自动调整机制
j+E[ [
automatic adjustment system 自动调整系统
F9Bj$`#) Automatic Clearing House 自动票据交换所
Rw R.*?# automatic exchange rates accumulation system 自动化汇率累集系统
_s&sA2r< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_ 1?
PN8 automatic teller machine [ATM] 自动柜员机
@NY$.K#] autopay 自动转帐
qUMM}ls available assets 可用资产
G ]T A7~VT available fiscal reserve 现存财政储备
cHG>iW 9C available profit 可用利润
` s}v6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R8u i LZd average 平均；平均数；海损
%L^S;v3 average basic salary 平均基本薪金
/JOEnQ5X\! average consumer expenditure 平均消费开支；一般消费开支
u{@b_7 5Y average cost 平均成本
-54 average cost of land production 增辟土地平均成本
fV` R7m. average daily turnover 平均每日成交额
f7Dx .- average daily wage rate 平均每日工资率
q%/ciPgE average expenditure pattern 平均开支模式
CL U[')H0 average growth rate 平均增长率
Q%AD6G(7 average net fixed assets 固定资产平均净值
DJF-J# average of relatives 相对价格平均数
qZ:-- ,9+ average price 平均价格
6-'Y* average propensity to consume 平均消费倾向；一般消费倾向
}k-rOi'jL average propensity to save 平均储蓄倾向；一般储蓄倾向
SLiQHWw*J average rate 平均率
*Y2d!9F}Sa average revenue 平均收入；平均收益
:e&P's= average stock 平均库存；平均存货
wF`9}9q average yearly rent 平均年租
8+b ?/Rn0 avoidance of double taxation 避免双重课税
> H ,t^i}@ avoidance of tax 避税
