A:
1\*\?\T>_ A share Ａ股；甲类股份
@gC=$A# abatement of tax 减税；减扣免税额
-VKS~{ ABN AMRO Bank N.V. 荷兰银行
#DU26nCL above-the-line expenditure 线上项目支出；经常预算支出
TfYVw~p_ % above-the-line receipt 线上项目收入；经常预算收入
RGKYW>$0RR ABSA Asia Limited 南非联合亚洲有限公司
Hmt^h(*/2 absolute change 绝对数值变更
8BOZh6BV absolute expenditure 实际开支
,l YE absolute guideline figure 绝对准则数字
W!Hm ~9fz absolute interest 绝对权益
^& @w$ absolute order of discharge 绝对破产解除令
\MC-4Yz absolute profit margin 绝对利润幅度
EP'h@zdz absolute value 实值；绝对值
q;g>t5]a absolutely vested interest 绝对既得权益
l/TjQ* absorbed cost 已吸收成本；已分摊成本
Z;E z"t&U absorption 吸收；分摊；合并
TxjYrzC absorption rate 吸收率；摊配率；分摊率
6tHO!`}1 ACB Finance Limited 亚洲商业财务有限公司
M5nWVK7c acceptable form of reciprocity 合理的互惠条件
kft #R#m acceptable rate 适当利率；适当汇率
#} ~qqJ G2 acceptance agreement 承兑协议
-}O1dEn. acceptance for honour 参加承兑
vE@! {* acceptor 承兑人；接受人；受票人
0.T4{JS# acceptor for honour 参加承兑人
F'jWV5"* accident insurance 意外保险
]H-S, lmV Accident Insurance Association of Hong Kong 香港意外保险公会
%~L>1Sh tU accident insurance scheme 意外保险计划
$vC1 K5sLk accident year basis 意外年度基准
QO; N9ZI accommodation 通融；贷款
zJP6F.Ov! accommodation bill 通融票据；空头票据
@k[R/,#'[t accommodation party 汇票代发人
b2aF 'y/ account balance 帐户余额；帐户结余
EVp,Q"V ] account book 帐簿
3bk|<7 tl account collected in advance 预收款项
) [0T16 account current book 往来帐簿
f` =C pO* account of after-acquired property 事后取得的财产报告
_XJ2fA ) account of defaulter 拖欠帐目
jK \T|vGJa account payable 应付帐款
x~xa6 account payee only [A/C payee only] 只可转帐；存入收款人帐户
eP*lI< NQ1 account receivable 应收帐款
{ eCC$&" account receivable report 应收帐款报表
Y<1QY?1sd account statement 结单；帐单；会计财务报表
<N\v)Ug` account title 帐户名称；会计科目
i1H\#;`$ accountant's report 会计师报告
_^Mx>hb4. Accountant's Report Rules 会计师报告规则
.ObZ\.I accounting and auditing procedure 会计与审计程序；会计与核数程序
u6>?AW1~ Accounting Arrangements 《会计安排》
-~?J+o+Pr" accounting basis 会计基础
l @^3Exwt accounting by Official Receiver 破产管理署署长呈交的帐目
)* 4fzo Accounting Circular 《会计通告》
dJT]/g accounting class 会计类别
|D, +P accounting date 记帐日期；会计结算日期
@d Jr/6Yx accounting for money 款项核算
nJ~drG }TD Accounting Officer 会计主任
Ee`1F#c accounting period 会计报告期；会计期
!x!07`+^u accounting policy 会计政策；会计方针
? 5_7;Ha accounting practice 会计惯例
=FE|+!>PA accounting principle 会计准则
mM`wITy accounting record 会计记录
6-?66g mT accounting report 会计报告
K>*a*[t0Sy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/|xra8?H[ Accounting Society of China 中国会计学会
J7r|atSk accounting statement 会计报表
fS~;>n%R accounting system 会计制度；会计系统
oc8:r accounting transaction 会计事项；帐务交易
=Umw$+fJr accounting treatment 会计处理
sB;@>NY accounting year 会计年度
8_T6_jL< accretion 增值；添加
[9 Ss# ~ accrual 应计项目；应累算数目
sC9&Dgkk accrual basis 应计制；权责发生制
TMY d4 7 accrual basis accounting 应计制会计；权责发生制会计
A&nU]R8 S accrue 应累算；应计
gy&[?m6M= accrued benefit 应累算利益
W5SJ^,d)J accrued charges 应计费用
&f&z_WU accrued cumulative preference share dividend 应累算的累积优先股股息
J _s>N accrued expenses 应累算费用
<.Nx[!'~&d accrued interest payable 应付利息；应计未付利息
G:zua `u[ accrued interest receivable 应收利息；应计未收利息
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5_4H&Sg accrued right 累算权益
|SyMngIY accruing profit 应累算的利润
0GJn_@hr accumulated fiscal reserve 累积财政储备
3B1cb [2y accumulated profit 累积利润；滚存溢利
^^5&QSB:' accumulated reserve 累积储备
8 Y5 accumulation of surplus income 累积收益盈余
**}h&k&%2 acquired assets 既得资产
,3@#F/c3i~ acquisition 收购；购置；取得
) $PDo
7# acquisition cost 购置成本
FJ asS8 acquisition expenses 购置费用
*Z|y'<s acquisition of 100% interest 收购全部股权
Ei2'[PK acquisition of control 取得控制权
c%=IL M4 acquisition of fixed assets 购置固定资产
qWmQ-|Py acquisition of shell “买壳”
YW{C} NA acquisition price 收购价
dd]/.Z act of God 天灾
,?L2wl[ acting partner 执事合伙人
66fO7OJs active market 买卖活跃的市场；交投畅旺的市场；旺市
~8lwe*lNV active partner 积极参与的合伙人
r/SG 4 active trading 交投活跃
_-EyT actual circulation 实际流通
3Y Vi"
k?2 actual cost 实际成本
-|E!e.^7: actual expenditure 实际开支；实际支出
OoWyPdC+P actual income 实际入息；实际收入；实际收益
$sEy%- actual market 现货市场
'Fmvu actual price 现货价；实际价格
?Wz8[u actual profit 实际利润
EVoE szR actual quotation 实盘；实际价位；实际报价
z<yU-m2h actual year basis 按实际年度计算
R) c'#St actuals 实货
gvL f|+m actuarial investigation 精算调查
b#X^=n2 actuarial principle 精算原则
1Z9qjV%^ actuarial report 精算师报告
>yULC|'F&~ Actuarial Society of Hong Kong 香港精算学会
Z,=7Tu bR# actuarial valuation 精算师估值
{~F4WjHJp actuary 精算师
B[KJ R?> ad referendum agreement 暂定协议；有待覆核的协定
aoXb2 2]{ ad valorem duty 从价税；按值征税
B'fb^n< ad valorem duty system 从价税制
l,kUhZ@W ad valorem fee 从价费
#FNcF>3> ad valorem tariff 从价关税
lyGhdg Wc additional allowance 额外免税额
JYTP
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Y./2Ely additional assessable profit 补加应评税利润
2sJ(awN > additional assessment 补加评税
92 [; Y additional commitment 额外承担
3\B> lKhQ additional commitment vote 额外承担拨款
2RX!V@z.G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sQ
fFu additional dependent parent allowance 供养父母额外免税额
L31HG H2l additional provision 额外拨款
8?%-'z. additional stamp duty 附加印花税
QDu 2?EYZq additional tax 补加税罚款；补加税款
Bro9YP4< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B&@?*^. adjudged bankrupt 被裁定破产
oZAB _A)[- adjudicated bankrupt 裁定破产人
<TP=oq?I/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
l6d$V 9A adjudication of bankruptcy 裁定破产；宣告破产
wYmM"60 adjudication of insolvency 裁定无力偿还债务
L|,!?cSAT adjusted actual 经调整的实数；调整后的实数
;UfCj5`Q)4 adjusted current assets 经调整的流动资产；调整后的流动资产
Z
/9> adjusted figure 经调整的数字；调整后的数额
CO`_^7o9( adjusted liabilities 经调整的负债；调整后的负债
t]YC"% [S adjusted loss 经调整的亏损；调整后的亏损
0|a(]a}V*j 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
'#&os`mQ adjusted profit 经调整的利润；调整后的利润
T3^GC X|!@ adjusted surplus 经调整的盈余额；调整后的盈余额
^_f+15]D adjusted value 经调整的价值；调整后的价值
+ ~ >Aj adjustment 调整；修订；理算〔保险〕
*FM Mjz adjustment centre 调剂中心
|6$ p;Aar adjustment lag 调整过程的时间差距；调整时差
0:T|S>FsAm adjustment mechanism 调整机制
}nL7T'$> adjustment of loss 亏损调整
&sU?Ok6 adjustment process 调整过程；调整程序
w'UVKpG+ adjustment range 调整幅度
8@tPm$ administered exchange rate 受管制汇率
](s'L8 (x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.dav8n* administration expenses 行政费用
bLwAXW2 K+ administration fee 手续费；行政费
iB498t administration in bankruptcy 破产管理
lMBLIB]i administration order 遗产管理令
^3UGV*Ypk administrator 管理人；遗产管理人
NB8/g0:=n& administrator of the estate 遗产管理人
jJ5W>Q1mK$ admission of debt 债项承认书
K|Di1)7=/ admission of proof 接纳债权证明
v+X)Qmzf~ advance 放贷款项；垫付款项；预支款项；预付款项
6#HK'7ClL advance account 暂支帐目；预付款帐户
m_)FC-/pSl advance compensation 预付补偿金
aL& n[
advance from shareholder 股东垫款
wf:OK[r9 advance pending reimbursement 预支以待日后付还
fy Byz=pl advanced economy 先进经济体系
c\Q7" !e advancement 预付；预付财产
z& fwE$Nm advances warrant 垫款令
=,UWX3`f advancing 贷出
9;B0Mq
py adverse balance 逆差
<x<"n t adverse exchange 逆汇
;u>DNG|. advertisement addressed to shareholders 在报章刊登的致股东通告
`nZ )> advice for collection 托收通知书
egq67S advice of drawing 提款通知书；汇票通知书
E/%9jDTQ advice of payment 付款通知
HxIIO[h Advisory Committee [Securities and Futures Commission]
Y9&,t\ q 谘询委员会〔证券及期货事务监察委员会〕
rl #p".4q Advisory Committee on Diversification 经济多元化谘询委员会
BBtzs^C| affidavit 誓章；遗产申报誓章
3G(miP6 affidavit of no receipt 述明无收款的誓章
%y@Hh= affiliate 联号；联营公司；附属公司
p{j.KI s7 affiliated company 附属公司；联号；联营公司
[m|YWT= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.n~M(59 affordability 负担能力
Np"exFqN k African Development Bank [AfDB] 非洲开发银行
j 'HZ\_ after-acquired property 事后取得的财产
njWL U! after-hours dealing 市后交易
#6CC3TJ'k after-tax profit 税后盈利；税后利润；税后溢利
xo7Kn+ Kl agency agreement 代理协议
`|ASx8_! agency expenses 代理机构的开支
1*@'-mj agency fee 代理费
"C I=`= Agency Law 《代理法》
!0vG|C ;' agent 代理人；承销人
4#:W .]U8 agent of company 公司代理人
b)e
*$) agent's fee 代理人费；经纪费
]3X@_NYj aggregate 总计；总数；总体数字
oyYR-4m\ aggregate amount 总款额；总额
~2gG(1%At9 aggregate assets and liabilities 总体资产与负债
%3ICI aggregate at constant price 按固定价格计算的总体数字
~Hr} ] aggregate demand 总需求
-De9_0#R aggregate gross position 总持仓量
-i%e!DgH aggregate limit 总限额
_N{RVeO aggregate of salaries tax 合计薪俸税
: {q < {^c aggregate performance 总体表现；总体业绩
u[DfzH aggregate supply 总体供应
N-e @ j4WU aggregate surplus 总盈余
IX>d`O61*g aggregate total 整体总额
\uaJ @{Vug aggregate value 总值；合计价值
<gQI q{B? aggregated basis 合计基准
Ir qZi1 aggregated net chargeable income 合计应课税入息实额
}x07^4$j aggregation 合并计算；合计；总和
! q M=a3 aggregation of incomes of husband and wife 夫妇入息合并计算
yFtd=AI'E aggregation of property 财产的总和
- UOj>{- agio 差价；贴水
-)RH5WG S Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
jAm3HI
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MM x9(`t*. 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PqiB\~o@Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T^Z e3L] 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
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b=}1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nv~%#|v_W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8[E!E)4M agreement for a settlement 授产协议
r} mb Xvn agreement for assignment 转让协议
=9fajRFTt agreement for sale 售卖协议；买卖协议
f
(F)1 agreement for sale and purchase 买卖协议
U qFv}VsnF agreement for the payment of interest 支付利息协议
"saUai4z agreement for the repayment of money 还款协议
t3&LO~Ye agreement of reinsurance 再保险协议
*fn*h[pV& Agricultural Bank of China 中国农业银行
Ljx (\Cm air passenger departure tax 飞机乘客离境税
d ysC4DS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&3TEfvz airport tax 机场税
X ><?F|#7T alcohol duty 酒精税
HLV2~5Txc alienation 让与；让渡；转让
4 Dw@r{ alimony 生活费；赡养费
mg$]QnbAnH All Ordinaries Index [AOI] 所有普通股指数
Dk(1}%0U/ all risks 全险；综合险
\kU &^H i All Sales Record for Stock Market 《股票市场成交报告》
f;x kT Allied Capital Resources Limited 新联财务有限公司
C'o6 4+W^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
iX2]VRNx l allocation letter 拨款信件
~e+\k>^eN allocation of fund 分配款项；预留款项
gT#&"aP5S allocation of profit 利润分配；溢利分配
\ ytJ=0r allocation warrant 拨款令
c0;t4(
&8 allotment 分配；配股
/Q2mMSK1h allotment notice 股份配售通知；配股通知
Q= /</| allotment of shares 股份分配
+ E GD.S{ allowable 可获宽免；免税的
eFL=G% allowable business loss 可扣除的营业亏损
t\%HX.8[;% allowable expenses 可扣税的支出
} }>q2y allowance 免税额；津贴；备抵；准备金
7 D^gMN%p allowance for debts 债项的免税额
p%*%n3bw allowance for depreciation by wear and tear 耗损折旧免税额
A<qTg`gA allowance for funeral expenses 殡殓费的免税额
~==>pj allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@EnuJe allowance for repairs and outgoings 修葺及支出方面的免税额
n=c
2K c allowance to debtor 给债务人的津贴
]jmL]Ny ^ alteration of capital 资本更改
5`gQ~ alternate trustee 候补受托人
a6WI170^1 amalgamation 合并
/iJ4{p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c%'RR?Tl ambit of charges 征税范围；收费范围
RWg No #< amended valuation 经修订的估值
JQ6zVS2SSS American Commodities Exchange 美国商品交易所
oI b|*gX^ American Express Bank Limited 美国运通银行
Vc2A American Stock Exchange 美国证券交易所
qx4I_% amortization 摊销
sU@nc!&Y@ amount due from banks 存放银行同业的款项
Ux}(?Z amount due from banks abroad 存放海外银行同业的款项
B hp-jq'!B amount due from holding companies 控股公司欠款
f,:9N 5Z amount due from local banks 存放本港银行同业的款项
Ire\i7MF: amount due to banks 银行同业的存款
Z3& _ amount due to banks abroad 海外银行同业的存款
>V*mr{/1 amount due to holding companies 控股公司存款
l33Pm/V2? amount due to local banks 本港银行同业的存款
Gr^E+#; amount due to outport banks 外埠银行同业的存款
hnc@ amount for note issue 发行纸币的款额
0^RXG N amount of bond 担保契据的款额
zBk'{[y9L amount of consideration 代价款额
BC&9fr amount of contribution 供款数额
8_ tK4PwP amount of indebtedness 负债款额
I^8"{J.Q)[ amount of principal of the loan 贷款本金额
~R2 6 amount of rates chargeable 应征差饷数额
p%R amount of share capital 股本额
.[JYj(p amount of sums assured 承保款额
elFtBnL' amount of variation 变动幅度
*/|9= $54 amount of vote 拨款数额
'zGo?a amount payable 应付款额
6 Qy@UfB amount receivable 应收款额
!=:$lzS^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/x[jQM\ analysis 分析
7|[mz> "d ancillary risk 附属风险
@>)r}b annual account 周年帐目；周年帐目报表；年度决算；年结
yX0dbW~@y annual accounting date 年结日期
8W#heW\-] annual allowance 每年免税额；年积金；年度津贴；年津
jhg;%+KB annual balance 年度余额
?)1{)Erf8x annual disposable income 每年可动用收入
GP:77)b5 annual estimates 周年预算
=MLcm^b annual fee 年费
OC<5E121>Y annual general meeting 周年大会
.P MZX%*v annual growth rate 年增率；每年增长率
J1:1B ,^y annual long-term supplement 长期个案每年补助金
Q&eQQ6b^Ih annual pensionable emolument 可供计算退休金的年薪
M #=]
k annual report 年报
A3S<.. g2 Annual Report on the Consumer Price Index 《消费物价指数年报》
~;&m*2
|V annual return 周年报表；周年申报表；每年报税表格
@ Q/-s9b Annual Return Rules 《周年报表规则》
82QGS$0V annual review of consumer prices 每年消费物价回顾
fIwV\ ,s annual roll-forward basis 逐年延展方式
jr!?v<NoX annual salary 年薪
L g*B>= annual statement 年度报表；年度决算表
-cSP _1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
(;57 Vw annuitant 年金受益人
P}TI
q# annuity 年金
.b-f9qc= annuity contract 年金合约
2m35R& annuity on human life 人寿年金
g;8jK 8 Kh antecedent debt 先前的债项
}woo%N P ante-dated cheque 倒填日期支票
h}cy D7Wn anticipated expenditure 预期开支
N 0= ac5 anticipated net profit 预期纯利
m$W < anticipated revenue 预期收入
S!3S4:]B^ anti-inflation measure 反通货膨胀措施
NZ-\h anti-inflationary stance 反通货膨胀立场
c(n&A~*AJ% apparent deficit 表面赤字
isZA oYVu apparent financial solvency 表面偿债能力
'toa@5 apparent partner 表面合伙人
nx^]>w application for personal assessment 个人入息课税申请书
B {C??g8/ application of fund 资金应用
Xp8]qH|K application to release as liquidator and to destruct the books of accounts and documents
vL\&6n~M> 申请免除清盘人职务及毁灭帐簿与文件
y LdVd
P appointed actuary 委任精算师
8$ma;U d appointed auditor 委任核数师；委任审计师
h0g:@ae%& appointed trustee 委任的受托人
$d)ca9 appointer 委任人
l: <?{)N` apportioned pro rata 按比例分摊
X '`~s}vGO apportionment 分配；分摊
\7l-@6 '7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tp-l^?O-p apportionment formula 分摊方程式
fbL\?S,w apportionment of estate duty 遗产税的分摊
v {jQek4 appraisal 估价；评估
.Jrqm appreciable growth 可观增长
ghX|3lI\q appreciable impact 显着影响
krC{ ed appreciable increase 可观增长
(h5'9r appreciation 增值；升值
G_k~X" appreciation against other currencies 相对其他货币升值
I>[RqG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=|% C u & appreciation tax 增值税
]&i.b+^ appropriation 拨款；拨用；拨付
pm\x~3 jHs appropriation account 拨款帐目
-"h;uDz|z Appropriation Bill 拨款法案
:I:!BXQT$ appropriation-in-aid system 补助拨款办法
?kZTI ( approved assets 核准资产
8- _Q FgY approved basket stock 认可一篮子证券
_&j}<K$- ( approved budget 核准预算
nM-h&na{s approved charitable donation 认可慈善捐款
'eJ+JM<0% approved charitable institution 认可慈善机构
lI-L`
x approved currency 核准货币；认可货币
o_D?t-XH approved estimates 核准预算
-R% <.]fJ approved estimates of expenditure 核准开支预算
&*7?)eI!i approved overseas insurer 核准海外保险人
DV\`Wv approved overseas trust company 核准海外信托公司
@1 U&UH approved pooled investment fund 核准汇集投资基金
j^;I3_P approved provident fund scheme 认可公积金计划
k7>|q"0C approved provision 核准拨款
*hQTO=WF approved redeemable share 核准可赎回股份
20iq2 approved regional stock 认可地区性证券
:w<V approved retirement scheme 认可退休金计划
spGB)k ,^ approved subordinated loan 核准附属贷款
|/2y-[;: arbitrage 套戥；套汇；套利
qd#sY.|1 arbitrageur 套戥者；套汇者
K a6,<C
o arbitrary amount 临时款项
|d*&y#kV arrangement 措施；安排；协定
ewfP G,S arrears 欠款
PB/IFsJ arrears of pay 欠付薪酬
Qum9A arrears of revenue 逾期未收税款；逾期未收的帐项
:L1dyVA{ articles of association 组织章程；组织细则；组织章程细则
HVP"A3}KC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VGceD$< ascertainment of profit 确定利润
|ZCn`9hvn "Asia Clear" “亚洲结算系统”
i 2sN3it Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8 XICF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VsN pHQG] Asian Development Fund [ADF] 亚洲发展基金
YQpSlCCo
3 Asian dollar bond 亚洲美元债券
0\:( ageY? Asian dollar market 亚洲美元市场
H'LD}\K l Asian dollar rate 亚洲美元利率
j8 fpj {hp Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0MkSf * Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=Uj-^qc E asked price 沽盘；喊价；索价；卖方报价
"v` assessable income 应评税入息
z j/!In assessable loss 应评税亏损
~5 *5 assessable profit 应评税利润
3q'&j, ,^ assessable value 应评税值
rc/nFl 6# assessed profit 估定利润
8:# rA*Y assessed value 经评估价值
Pp| *J^U 4 assessment 评税；评定；估价；评税单
}yJ$SR]t assessment number 评税编号；估价编号
-,+q#F assessment of additional tax 补加税评税
]6{*^4 kX assessment of performance 业绩评估；实绩评价
K)-m*#H&uw Assessor 评税主任
xw3YK!$sIF asset price bubbles 资产价格泡沫
Nof3F/2 N& asset-backed securities 具资产保证的证券
7\9> a assets accretion 资产增值
{qmdm`V[ assets and liabilities 资产与负债
o.'g]Q<}UB assets betterment statement 资产递增表；资产改进表
TP"1\O assets lending 实物放款；有抵押贷款
%^8 ^yZz assets of the company passing on the death 死者去世时转移的公司资产
RtCkV xaEx assets pledged as security for liabilities 用作负债抵押的资产
5e}A@GyC assets portfolio 资产投资组合
K,e w >U assets price 资产价格
]Lm9^q14m assets quality 资产质素
7yx$N n`( assets realization 资产变现
>A<bBK # assets refinancing arrangement 资产再集资安排
v k?skN@ assets securitization 资产证券化
<7n4_RlF! assets situated outside Hong Kong 在香港以外地方的资产
qpsv i.S assets stripping 削减资产；拆卖资产
a?6a b+7# assets value 资产值
qKE:3g35 assignee 承让人
9!Ar`Io2@ assignment 转让；转让书；转让契
\MmI`$ assignment of interest 权益转让
w 1Ec_y { assignment of letters patent and trade mark 专利证书及商标转让
Q\WC+,_% assignment of property 物业转让；物业转让书
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g,Xa# assignment right 转让权
h^* 4}GU assignor 转让人
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F>1vH associate 有联系的人；有关连人士；相联者；合伙人；联系人
2Y>~k{AN% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$YXMI",tt< associate member 附属会员
7 As|Ns` associated body corporate 相联法人团体
v9D22,K- associated company 相联公司；联属公司
3 HIz9F( associated corporation 相联法团
Rt{B(L.?< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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KCdT~ 公认会计师公会〔英国〕
(C\hVy2X?N Association of Futures Exchange Brokers 香港期货经纪协会
jC3Vbm&ZZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P{5-Mx!{& association of underwriters 承保人组织
6}(J6T46M[ assumption of control 接管
p<&Xd}]"^W assurance 担保；保险；转易；转易书
@0eHS + assurance of interest 权益的转易
yY&3p1AxW] at 19XX price 按一九ＸＸ年价格计算
0V{(Ru.O at a discount 按赔价计算；按贴水价格计算；打折扣
NO0"* c ; at a premium 按溢价计算；按升水价格计算
sU"} -de at call 通知付款；按通知
Fk6x<^Q<w at constant market price 按固定市价计算
JIFU;*PR1 at constant price 按固定价格计算
!bD@aVf?5 at cost 按成本计算
I0'[!kBF| at current market price 按当时市价计算；按现时市价计算
T /mI[*1xI at current price 按当时价格计算；按现时价格计算
iajX ~k v at factor cost 按要素成本计算；按生产要素成本计算
U^.4Hy&D at money-of-the-day price 按付款当日价格计算
; h`0ir4[A at or better 按指定或较佳价位〔买卖指令〕
nZ_v/?O at par 按面值计算；平价
+hRmO at sight 见票即付
oM2UzB{( at the close 按收市盘
sjM;s{ gy at the opening 按开市盘
8`]= C~ G attestation 见证；见证条款
QeDQ o at-the-money option 平价期权
?hR7<0 2 attorney 受权人；受托代表人
WnH UE attornment 新拥有人承认书
m rJQ# attributable profit 可归属利润
`s]4AKBO attributable share value 可归属股份价值
=rd |0K"(r Auckland Stock Exchange 奥克兰证券交易所
c.|l-zAeX auction 拍卖
1TM~*<Jb auctioneer 拍卖商
te W6;O_ audit 审计；核数
)%X;^(zKM Audit Commission 审计署
#$1og= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
kip`Myw+ 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*2R^5 audit review 帐目审查
KZbR3mi, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3loY qeP audited account 审计帐目；经审计的帐目
?,=f\Fz! audited annual account 经审计的周年帐目
,=~z6 [ audited balance sheet 经审计的资产负债表
gUAxyV auditor 核数师；核数主任；审计师
`$604+G auditor's certificate 核数师证明书；审计师证明书
8*SP~q auditor's report 核数师报告；审计师报告
3^ StIw{X Aussie bond 澳元债券
$3d}"D austerity budget 紧缩预算
PU {uE[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1
Vy,&[c~" Australia All Ordinaries Index 澳洲所有普通股票指数
&5%dhc4&!& Australian Dollar [AUD] 澳元
c DrebU Australian Options Market 澳大利亚期权市场
FkqQf8HB Australian Securities Commission 澳洲证券事务监察委员会
/_\ #zC[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#n Australian Stock Exchange 澳大利亚证券交易所
L!'k ! k Austrian Schilling [ATS] 奥地利先令
=l9T7az authentication 认证；鉴证
&W6^6=E{g authority to purchase 委托购买证；委购书
k{AyD`'Q authorization 认可；核准；授权；授权书
mF09U(c i authorization by direction 指示授权
a{!r`>I\f authorization by instruction 指令授权
3S BZ> authorization by warrant 令状授权
B(DrY1ztj authorization of unit trust 单位信托的认可
;XC@ =RpX authorized agent 指定代理人
U{ ;l0 2S authorized capital 法定资本
e. o;eD}" authorized clerk 出市员
Zw]
?. authorized dealer 认可交易商
k]rLjcB authorized financial institution 认可财务机构
kL S(w??T authorized fund 认可基金
t ehUD& authorized fund house 获授权的基金公司；认可基金公司
)2Hff. authorized institution 认可机构
l+wc '= ] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8z<r.joxC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X jE>k!=I authorized insurer 获授权保险人；获认可承保人
n(lk
dw authorized investment 特准投资项目
RiO="tX' authorized person 获授权人
gcJF`H/iNK authorized representative 获授权代表
-@IL"U6 authorized share capital 法定股本
d'l$$%zJ automated quotation system 自动报价系统
`!G7k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A%vsn o ! 自动交易系统〔香港期货交易所有限公司〕
a}d6o;li automatic adjustment mechanism 自动调整机制
Ae?e 70bY automatic adjustment system 自动调整系统
PK&2h,Cu+ Automatic Clearing House 自动票据交换所
0 m+8P$)C% automatic exchange rates accumulation system 自动化汇率累集系统
4Z)DDz-}V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QfQ\a%cc automatic teller machine [ATM] 自动柜员机
}t>q9bZ9z autopay 自动转帐
y1BgK>R available assets 可用资产
|*,jU;NI available fiscal reserve 现存财政储备
>!9h6BoGV available profit 可用利润
;t]|15]u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?A7Yk4Y.?N average 平均；平均数；海损
c[0oh. average basic salary 平均基本薪金
-)<m S average consumer expenditure 平均消费开支；一般消费开支
2 Y|D'^ average cost 平均成本
,vG<*|pn average cost of land production 增辟土地平均成本
:+ ,st&(E average daily turnover 平均每日成交额
d<@Mdo<;?g average daily wage rate 平均每日工资率
T+RZ average expenditure pattern 平均开支模式
3SARr>HRyI average growth rate 平均增长率
}r2[!gGd%| average net fixed assets 固定资产平均净值
Y5-kj,CB average of relatives 相对价格平均数
wH!#aB>k P average price 平均价格
bj"z8 kP average propensity to consume 平均消费倾向；一般消费倾向
|,}E0G. average propensity to save 平均储蓄倾向；一般储蓄倾向
&-GuKH(Y< average rate 平均率
(G4'( 6 average revenue 平均收入；平均收益
$Kq<W{H3ut average stock 平均库存；平均存货
B; -2$
77 average yearly rent 平均年租
c6b0*!D"} avoidance of double taxation 避免双重课税
ZM~`Gd9K0E avoidance of tax 避税
