A:
%QrO Es A share Ａ股；甲类股份
*~4<CP+"0 abatement of tax 减税；减扣免税额
E+EcXf ABN AMRO Bank N.V. 荷兰银行
l%('5oz@\ above-the-line expenditure 线上项目支出；经常预算支出
\1&4wzT above-the-line receipt 线上项目收入；经常预算收入
k&:q|[N ABSA Asia Limited 南非联合亚洲有限公司
@aN~97
H\ absolute change 绝对数值变更
F'>yBDm*OM absolute expenditure 实际开支
%).I &)i absolute guideline figure 绝对准则数字
w0@ XJH:P absolute interest 绝对权益
#g@4c3um| absolute order of discharge 绝对破产解除令
~3Pp}eO~V absolute profit margin 绝对利润幅度
<,it<$f# absolute value 实值；绝对值
>Ik%_:CC` absolutely vested interest 绝对既得权益
cUP1Uolvn absorbed cost 已吸收成本；已分摊成本
o\ ce|Dzt absorption 吸收；分摊；合并
.b ` 8
+ absorption rate 吸收率；摊配率；分摊率
7 p\& D? ACB Finance Limited 亚洲商业财务有限公司
g"Hl 30o acceptable form of reciprocity 合理的互惠条件
3? <A]"X . acceptable rate 适当利率；适当汇率
}6pr.-J acceptance agreement 承兑协议
h4itXJy52B acceptance for honour 参加承兑
5(\/ b<# acceptor 承兑人；接受人；受票人
7)1%Z{Dy acceptor for honour 参加承兑人
]b >XN8y. accident insurance 意外保险
g18zo~LZ Accident Insurance Association of Hong Kong 香港意外保险公会
!gV{[j?~zr accident insurance scheme 意外保险计划
:-U& _%#w accident year basis 意外年度基准
=bP<cC=3b accommodation 通融；贷款
Y@q9 accommodation bill 通融票据；空头票据
oiR9NB&< accommodation party 汇票代发人
Z_dL@\#| account balance 帐户余额；帐户结余
THX% z
` account book 帐簿
op2Zf?Bx{+ account collected in advance 预收款项
} ,}g](!m account current book 往来帐簿
t~dK\>L account of after-acquired property 事后取得的财产报告
h+!R)q8M account of defaulter 拖欠帐目
wj0_ X;L account payable 应付帐款
\p} G W account payee only [A/C payee only] 只可转帐；存入收款人帐户
k >. U ! account receivable 应收帐款
k,'M mAz account receivable report 应收帐款报表
<\uDt bK account statement 结单；帐单；会计财务报表
k:iy()n[ account title 帐户名称；会计科目
ollVg/z accountant's report 会计师报告
<Piq?&VX[ Accountant's Report Rules 会计师报告规则
\(=xc2 accounting and auditing procedure 会计与审计程序；会计与核数程序
TG8 U=9qt Accounting Arrangements 《会计安排》
9ghUiBPiL: accounting basis 会计基础
? p[Rv accounting by Official Receiver 破产管理署署长呈交的帐目
S76MY&Vx23 Accounting Circular 《会计通告》
LkK&<z accounting class 会计类别
-Vb5d !( accounting date 记帐日期；会计结算日期
pZ[|Q 2( accounting for money 款项核算
8 l= EL7 Accounting Officer 会计主任
.}eM" Kv accounting period 会计报告期；会计期
|{-?OOKj accounting policy 会计政策；会计方针
^x/D8 M accounting practice 会计惯例
K0o${%'@7 accounting principle 会计准则
MK!
@ND accounting record 会计记录
ki2 `gLK accounting report 会计报告
.X(qs 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@c"s6h& Accounting Society of China 中国会计学会
eHGx00: accounting statement 会计报表
:5&UWL| accounting system 会计制度；会计系统
M& q ~e@P accounting transaction 会计事项；帐务交易
DnhbMxh8o accounting treatment 会计处理
@p/"]zf accounting year 会计年度
k#~oagW_Gw accretion 增值；添加
*81/q8Az accrual 应计项目；应累算数目
sK9RViqF\ accrual basis 应计制；权责发生制
*wX[zO+o accrual basis accounting 应计制会计；权责发生制会计
[AIqK yIr accrue 应累算；应计
9m_~Zs} Z accrued benefit 应累算利益
w8 N1-D42 accrued charges 应计费用
Y `$\o accrued cumulative preference share dividend 应累算的累积优先股股息
#u+qV!4 accrued expenses 应累算费用
Y=_*Ai accrued interest payable 应付利息；应计未付利息
pmu rG accrued interest receivable 应收利息；应计未收利息
x QzW6H| accrued right 累算权益
lgK5E *^ accruing profit 应累算的利润
%|:j=/_ accumulated fiscal reserve 累积财政储备
VK,{Mu =.9 accumulated profit 累积利润；滚存溢利
{[/A?AV; F accumulated reserve 累积储备
?dv-`)S& accumulation of surplus income 累积收益盈余
mea}
9]c acquired assets 既得资产
@x
A^F%( acquisition 收购；购置；取得
@ZJ }lED3 acquisition cost 购置成本
|=~m RqG acquisition expenses 购置费用
lfd-!(tXD acquisition of 100% interest 收购全部股权
JV4fL~ acquisition of control 取得控制权
#h9Gl@| acquisition of fixed assets 购置固定资产
t ;PG acquisition of shell “买壳”
U7g,@/Qx acquisition price 收购价
&w`Ho)P act of God 天灾
w@6y.v1I{ acting partner 执事合伙人
eTw9 c }[ active market 买卖活跃的市场；交投畅旺的市场；旺市
i eWXr4@: active partner 积极参与的合伙人
,!,M'<?" active trading 交投活跃
=oiz@Q @H actual circulation 实际流通
y0?HZ Xq actual cost 实际成本
qe
e_wx actual expenditure 实际开支；实际支出
cH :&S=>h actual income 实际入息；实际收入；实际收益
i PG:w+G actual market 现货市场
YSfJUB!I actual price 现货价；实际价格
o@[o6.B< actual profit 实际利润
#4"eQ*.*" actual quotation 实盘；实际价位；实际报价
r4X\/ actual year basis 按实际年度计算
SD 8> , actuals 实货
:J x%K actuarial investigation 精算调查
1g t 7My actuarial principle 精算原则
Ku uiU=
(L actuarial report 精算师报告
xI#rnx* Actuarial Society of Hong Kong 香港精算学会
)Spa
F)N8 actuarial valuation 精算师估值
D^p)` * actuary 精算师
*> Be w ad referendum agreement 暂定协议；有待覆核的协定
" ;T
a8 ad valorem duty 从价税；按值征税
HFF rS% ad valorem duty system 从价税制
B Nb_ i H ad valorem fee 从价费
;. =0""-IF ad valorem tariff 从价关税
2~ETu&R: additional allowance 额外免税额
7PUy`H,& additional amount for unexpired risk 未过期风险的额外款额
@8aV*zjB additional assessable profit 补加应评税利润
7i02M~*uS additional assessment 补加评税
0 8k additional commitment 额外承担
` l'QAIo additional commitment vote 额外承担拨款
*A}td8( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U,fPG/9 additional dependent parent allowance 供养父母额外免税额
vflC{,{=k> additional provision 额外拨款
>zw@!1{1 additional stamp duty 附加印花税
* } Z additional tax 补加税罚款；补加税款
w~pe?j_F$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&t_TLV 8T adjudged bankrupt 被裁定破产
e} 7 !A adjudicated bankrupt 裁定破产人
dNqj | Vu adjudication fee 裁定费；评定印花税额手续费；评估契据费
:ec>[N~KG adjudication of bankruptcy 裁定破产；宣告破产
O*]}0*CT adjudication of insolvency 裁定无力偿还债务
0(Z:QqpU$ adjusted actual 经调整的实数；调整后的实数
cG@W o8+ adjusted current assets 经调整的流动资产；调整后的流动资产
kJNg>SN*@# adjusted figure 经调整的数字；调整后的数额
ni )G adjusted liabilities 经调整的负债；调整后的负债
tux`-F adjusted loss 经调整的亏损；调整后的亏损
-{z[.v.p 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
=JP Y{'V O adjusted profit 经调整的利润；调整后的利润
on5\rY<I:@ adjusted surplus 经调整的盈余额；调整后的盈余额
1~2+w]-kU adjusted value 经调整的价值；调整后的价值
P %vouC0W adjustment 调整；修订；理算〔保险〕
Zn Rj}y adjustment centre 调剂中心
KiE'O{Y adjustment lag 调整过程的时间差距；调整时差
>Lo'H}[pF adjustment mechanism 调整机制
M)wNu adjustment of loss 亏损调整
Rp:I&f$Hk/ adjustment process 调整过程；调整程序
9U3 }_ adjustment range 调整幅度
K9VP@[zbJ administered exchange rate 受管制汇率
UMF M.GI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pa?AKj] administration expenses 行政费用
87)/dHc administration fee 手续费；行政费
H+gB| administration in bankruptcy 破产管理
T-7( 3#& administration order 遗产管理令
L >hLY IW administrator 管理人；遗产管理人
M\JAB ;A administrator of the estate 遗产管理人
7`)RB hGB admission of debt 债项承认书
3|)cT 1ej admission of proof 接纳债权证明
\S?-[v*{ advance 放贷款项；垫付款项；预支款项；预付款项
fT?m~W^ advance account 暂支帐目；预付款帐户
6e5A8e8"] advance compensation 预付补偿金
w_~tY*IwB advance from shareholder 股东垫款
=1)9>= } advance pending reimbursement 预支以待日后付还
as y:[r" advanced economy 先进经济体系
zA$ f$J7\^ advancement 预付；预付财产
<1x u&Z7 advances warrant 垫款令
+R{~%ZTK advancing 贷出
.>_%12> adverse balance 逆差
opzlh@R
3 adverse exchange 逆汇
_o +OkvhU advertisement addressed to shareholders 在报章刊登的致股东通告
XMxm2-%olP advice for collection 托收通知书
W4( advice of drawing 提款通知书；汇票通知书
H B.:/ 5\ advice of payment 付款通知
-sDl [ Advisory Committee [Securities and Futures Commission]
gdyWuOxa| 谘询委员会〔证券及期货事务监察委员会〕
Zm6jF Advisory Committee on Diversification 经济多元化谘询委员会
'r -B%D= affidavit 誓章；遗产申报誓章
rF{,]U9` affidavit of no receipt 述明无收款的誓章
auY?Cj'"fs affiliate 联号；联营公司；附属公司
Klu0m~X@ affiliated company 附属公司；联号；联营公司
I?\P^f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sdd%u~4,X affordability 负担能力
z`u$C+ Ov African Development Bank [AfDB] 非洲开发银行
h+YPyeAs after-acquired property 事后取得的财产
! g|[A7<| after-hours dealing 市后交易
'*&V7: after-tax profit 税后盈利；税后利润；税后溢利
wLE|J9t%Ea agency agreement 代理协议
W>b\O"> agency expenses 代理机构的开支
v=&xiw z} agency fee 代理费
_ KyhX| Agency Law 《代理法》
Ar_ Yl| a agent 代理人；承销人
W%9~'pXgB agent of company 公司代理人
)lU ocm agent's fee 代理人费；经纪费
@|OGxQoC aggregate 总计；总数；总体数字
!
8Ro5), aggregate amount 总款额；总额
q 4Ok$~"I aggregate assets and liabilities 总体资产与负债
"s` #` ' aggregate at constant price 按固定价格计算的总体数字
*kj+6`:CPs aggregate demand 总需求
N?A}WW# aggregate gross position 总持仓量
K,P`V
&m? aggregate limit 总限额
C&EA@U5X^ aggregate of salaries tax 合计薪俸税
AnZy
o a aggregate performance 总体表现；总体业绩
~~ p )_ aggregate supply 总体供应
}<'ki
; aggregate surplus 总盈余
tv]9 n8v aggregate total 整体总额
N];K aggregate value 总值；合计价值
p"*xye x aggregated basis 合计基准
8`I,KkWg
aggregated net chargeable income 合计应课税入息实额
*W 04$N aggregation 合并计算；合计；总和
DD>n -8M@> aggregation of incomes of husband and wife 夫妇入息合并计算
.H&XP W aggregation of property 财产的总和
Dv^M/z2&[ agio 差价；贴水
k@>(sXs 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》
lx ~C{tl2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ys7 Tq+ 《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》
y^
st
T^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K&-u W _0 《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》
j~9![s! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w`=XoYQl~* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#??[;xjs! agreement for a settlement 授产协议
yU~w Zjw agreement for assignment 转让协议
H>-{.E1bG agreement for sale 售卖协议；买卖协议
eG.s|0` agreement for sale and purchase 买卖协议
Y|K T3 agreement for the payment of interest 支付利息协议
Wk
}}f|O0 agreement for the repayment of money 还款协议
ezm*9Jc~p agreement of reinsurance 再保险协议
Z l cEeG Agricultural Bank of China 中国农业银行
dtV7 YPz4+ air passenger departure tax 飞机乘客离境税
oGt 2n: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g<8Oezi 65 airport tax 机场税
2';{o=TXV alcohol duty 酒精税
>I+p;V$@ alienation 让与；让渡；转让
]x'd0GH"] alimony 生活费；赡养费
Jr( Z Ym' All Ordinaries Index [AOI] 所有普通股指数
@v\8+0 all risks 全险；综合险
Ar T@BqWd All Sales Record for Stock Market 《股票市场成交报告》
.rl Lt 5b% Allied Capital Resources Limited 新联财务有限公司
a`U/|[JM all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}/L# <n`Z allocation letter 拨款信件
*A0d0M]cg allocation of fund 分配款项；预留款项
R|*Eg,1g - allocation of profit 利润分配；溢利分配
vnlHUQLO allocation warrant 拨款令
t7e7q "+/ allotment 分配；配股
S.U #lA n( allotment notice 股份配售通知；配股通知
idjk uB(6 allotment of shares 股份分配
&IG*; $c! allowable 可获宽免；免税的
,OMdLX r allowable business loss 可扣除的营业亏损
?MSV3uODb allowable expenses 可扣税的支出
Jgq#m~M6 allowance 免税额；津贴；备抵；准备金
1T4#+kW& allowance for debts 债项的免税额
>` ` allowance for depreciation by wear and tear 耗损折旧免税额
[[ll4| allowance for funeral expenses 殡殓费的免税额
TFXKC l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T CkMJs? allowance for repairs and outgoings 修葺及支出方面的免税额
Dh68=F0 allowance to debtor 给债务人的津贴
J7kqyo" alteration of capital 资本更改
F84<=' K alternate trustee 候补受托人
tU.~7f#+A amalgamation 合并
.kfx\,lgm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Fc^!="H ambit of charges 征税范围；收费范围
"z*?#&?, amended valuation 经修订的估值
8 9maN American Commodities Exchange 美国商品交易所
!&{"tL@ . American Express Bank Limited 美国运通银行
wF*9%K'E American Stock Exchange 美国证券交易所
"9NWsy}<c amortization 摊销
K}Q:L(SSr\ amount due from banks 存放银行同业的款项
v&sl_w/tn amount due from banks abroad 存放海外银行同业的款项
#9HX"< 5
amount due from holding companies 控股公司欠款
M>{*PHze0 amount due from local banks 存放本港银行同业的款项
bUuQ"!>ppu amount due to banks 银行同业的存款
xi)$t#K" amount due to banks abroad 海外银行同业的存款
n8z++ T& amount due to holding companies 控股公司存款
2r@ 9|}La amount due to local banks 本港银行同业的存款
sy(.p^Z amount due to outport banks 外埠银行同业的存款
/1xBZf rN amount for note issue 发行纸币的款额
A(n3<(O/{Z amount of bond 担保契据的款额
qsYg %Z amount of consideration 代价款额
W o5%@C#M amount of contribution 供款数额
H=mFc@fh amount of indebtedness 负债款额
wVF
qkJ amount of principal of the loan 贷款本金额
LMLrH. amount of rates chargeable 应征差饷数额
1c*;Lr.K amount of share capital 股本额
zNg[%{mz amount of sums assured 承保款额
~,x4cOdR# amount of variation 变动幅度
okO\A^F amount of vote 拨款数额
]\/"-Y#4Q amount payable 应付款额
3 sl6$NKo amount receivable 应收款额
\GZ|fmYn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\0FwxsL analysis 分析
8z h o\' ancillary risk 附属风险
mp*?GeV?M annual account 周年帐目；周年帐目报表；年度决算；年结
O;0VKNn[' annual accounting date 年结日期
jcRe), annual allowance 每年免税额；年积金；年度津贴；年津
@qB>qD~WsD annual balance 年度余额
G(bl ) p^ annual disposable income 每年可动用收入
w,OPM}) il annual estimates 周年预算
PlwM3 lrj annual fee 年费
$dsLU5]1o annual general meeting 周年大会
#6C<P!]V annual growth rate 年增率；每年增长率
I [n|#N annual long-term supplement 长期个案每年补助金
#w si><7 annual pensionable emolument 可供计算退休金的年薪
^Iqu ^n?2. annual report 年报
equi26jhr Annual Report on the Consumer Price Index 《消费物价指数年报》
y=AF
EP annual return 周年报表；周年申报表；每年报税表格
^E".`~R
Annual Return Rules 《周年报表规则》
rkz84wDx annual review of consumer prices 每年消费物价回顾
S. pXo'} annual roll-forward basis 逐年延展方式
}-Jo9dNs annual salary 年薪
B) dG:~ annual statement 年度报表；年度决算表
0#~k)>(7lR 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
h\+8eeIl annuitant 年金受益人
Y3SV6""y/ annuity 年金
28 zZ3|Z3 annuity contract 年金合约
# ] ;ulDq annuity on human life 人寿年金
A f}o/g antecedent debt 先前的债项
^4et;
F% ante-dated cheque 倒填日期支票
]&tcocq anticipated expenditure 预期开支
$" ?$r anticipated net profit 预期纯利
(U\D7ItMG anticipated revenue 预期收入
moZeP#Q % anti-inflation measure 反通货膨胀措施
p djRakN anti-inflationary stance 反通货膨胀立场
Y&bO[(> 1 apparent deficit 表面赤字
(B03f$8}*_ apparent financial solvency 表面偿债能力
E
H|L1g apparent partner 表面合伙人
s}bLA>~Ta application for personal assessment 个人入息课税申请书
$"MGu^0;1 application of fund 资金应用
QvJ 29 application to release as liquidator and to destruct the books of accounts and documents
xE!b) @>S 申请免除清盘人职务及毁灭帐簿与文件
(i1p6 appointed actuary 委任精算师
SH O&:2 appointed auditor 委任核数师；委任审计师
~(:0&w%e appointed trustee 委任的受托人
,R=$ qi| appointer 委任人
N1" bH~ apportioned pro rata 按比例分摊
/[n]t apportionment 分配；分摊
FU;a
{ irB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"Jdi> {o8 apportionment formula 分摊方程式
o'8%5 M@ apportionment of estate duty 遗产税的分摊
}rF4M1+B\ appraisal 估价；评估
TV`sqKW appreciable growth 可观增长
^oNcZK> appreciable impact 显着影响
Fl }!3k>c appreciable increase 可观增长
i`?yi-R& appreciation 增值；升值
\[%_ : 9eq appreciation against other currencies 相对其他货币升值
RMdU1@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j]aIJbi appreciation tax 增值税
9 WV8ZP appropriation 拨款；拨用；拨付
PH'n`D # appropriation account 拨款帐目
XV,ce~ro[ Appropriation Bill 拨款法案
4
[]!Km appropriation-in-aid system 补助拨款办法
A=7 0UL approved assets 核准资产
*^CN2tm approved basket stock 认可一篮子证券
pimI)1 !$' approved budget 核准预算
MPF({Pnx7 approved charitable donation 认可慈善捐款
8<@X= Z approved charitable institution 认可慈善机构
qxYCT$1 approved currency 核准货币；认可货币
md|I?vk approved estimates 核准预算
}vg|05 L approved estimates of expenditure 核准开支预算
EYi {~ approved overseas insurer 核准海外保险人
</R @)_' approved overseas trust company 核准海外信托公司
A$L:, b( approved pooled investment fund 核准汇集投资基金
\tCK 7sB n approved provident fund scheme 认可公积金计划
RJ{J~-q{ approved provision 核准拨款
F*-'8~ T approved redeemable share 核准可赎回股份
GB,ub*| approved regional stock 认可地区性证券
!(3 [z> approved retirement scheme 认可退休金计划
r je;Bf approved subordinated loan 核准附属贷款
lA`-" arbitrage 套戥；套汇；套利
dTte4lh arbitrageur 套戥者；套汇者
=5uhIU0O arbitrary amount 临时款项
*xpP D\{k arrangement 措施；安排；协定
yh).1Q-D arrears 欠款
nP|ah~
q arrears of pay 欠付薪酬
ngk:q5Tp arrears of revenue 逾期未收税款；逾期未收的帐项
^ (J%)&_\3 articles of association 组织章程；组织细则；组织章程细则
Nz%pl ! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j HObWUX ascertainment of profit 确定利润
B[2t. d;h "Asia Clear" “亚洲结算系统”
N
x^JC_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E,ooD3$h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i+lq:St Asian Development Fund [ADF] 亚洲发展基金
; ZkY[5 Asian dollar bond 亚洲美元债券
[jEA|rd~} Asian dollar market 亚洲美元市场
qLw^Qxo Asian dollar rate 亚洲美元利率
-iFFXESVX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p0}Yo8? OW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o ,xy' asked price 沽盘；喊价；索价；卖方报价
ZVit] 3hd assessable income 应评税入息
~{N#JOY}Z assessable loss 应评税亏损
h]IoH0 / assessable profit 应评税利润
U.ZA% De assessable value 应评税值
JV+Uy$P! assessed profit 估定利润
;Rm';IW$
assessed value 经评估价值
v
"[<pFj^ assessment 评税；评定；估价；评税单
aJc>"#+
o assessment number 评税编号；估价编号
:_+U[k(# assessment of additional tax 补加税评税
>y!O_@>z assessment of performance 业绩评估；实绩评价
6F%6] n Assessor 评税主任
$"#M:V @ asset price bubbles 资产价格泡沫
$XKUw" % asset-backed securities 具资产保证的证券
^ PMA"!n8 assets accretion 资产增值
&v9"lR=_k assets and liabilities 资产与负债
C;9P6^Oz assets betterment statement 资产递增表；资产改进表
_T=";NSa assets lending 实物放款；有抵押贷款
`wSoa#U"@ assets of the company passing on the death 死者去世时转移的公司资产
^E%NYq_2l< assets pledged as security for liabilities 用作负债抵押的资产
mM_gOd assets portfolio 资产投资组合
H)y_[:[ assets price 资产价格
S'>KG dF assets quality 资产质素
%O{FZgi%wA assets realization 资产变现
uVX n/B assets refinancing arrangement 资产再集资安排
vY[ u;VU assets securitization 资产证券化
u/N_62sk5 assets situated outside Hong Kong 在香港以外地方的资产
dN){w _
assets stripping 削减资产；拆卖资产
CurU6x1 assets value 资产值
?Qts2kae# assignee 承让人
W!TT fj assignment 转让；转让书；转让契
h645;sb0 assignment of interest 权益转让
L$ jii assignment of letters patent and trade mark 专利证书及商标转让
`] ;ne]xM assignment of property 物业转让；物业转让书
Ad -_=a% assignment right 转让权
!L_xcov!Y assignor 转让人
[G[{?{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
BL%&n*& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
715J1~aRNr associate member 附属会员
|@?='E?h associated body corporate 相联法人团体
ur] WNk8bN associated company 相联公司；联属公司
UY:Be8C A associated corporation 相联法团
WJ 'lYl0+7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]]5(:>l 公认会计师公会〔英国〕
TBHd)BhI. Association of Futures Exchange Brokers 香港期货经纪协会
0
eOdE+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
") fgQ3XZ association of underwriters 承保人组织
K5(T7S assumption of control 接管
x26 sH5 assurance 担保；保险；转易；转易书
HhzP Kd assurance of interest 权益的转易
< &4~Z! O at 19XX price 按一九ＸＸ年价格计算
3[~LmA at a discount 按赔价计算；按贴水价格计算；打折扣
h[ C XH" at a premium 按溢价计算；按升水价格计算
Aiqb*v$ at call 通知付款；按通知
M 2.*]AL at constant market price 按固定市价计算
6O@Lx ]t at constant price 按固定价格计算
l
5f'R at cost 按成本计算
48!F!v,j)x at current market price 按当时市价计算；按现时市价计算
]!@!qp@ at current price 按当时价格计算；按现时价格计算
J.0&gP V at factor cost 按要素成本计算；按生产要素成本计算
A~L Ti at money-of-the-day price 按付款当日价格计算
6\)u\m`7-l at or better 按指定或较佳价位〔买卖指令〕
L D ,T$" at par 按面值计算；平价
E,4*a5Fi at sight 见票即付
}E)t,T> at the close 按收市盘
s2nZW pIy at the opening 按开市盘
eE{
2{C attestation 见证；见证条款
Y2+YmP*z` at-the-money option 平价期权
va.Ve# N attorney 受权人；受托代表人
)P.,h&h/ attornment 新拥有人承认书
[c99m:*+ attributable profit 可归属利润
e JEcLK3u attributable share value 可归属股份价值
rj<-sfs Auckland Stock Exchange 奥克兰证券交易所
>waA\C} auction 拍卖
_G)x\K]N auctioneer 拍卖商
?1 X7jn`,+ audit 审计；核数
Wx8;+!2Q/ Audit Commission 审计署
BJsN~` =r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t4-0mNBZt$ 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〕
fY|vq
amA; audit review 帐目审查
~ \c
j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pFwe& _u ] audited account 审计帐目；经审计的帐目
pf3- audited annual account 经审计的周年帐目
ww\ 2 audited balance sheet 经审计的资产负债表
c>C !vAg auditor 核数师；核数主任；审计师
O@rZ ^Aa auditor's certificate 核数师证明书；审计师证明书
\<b42\a} auditor's report 核数师报告；审计师报告
dBW4 %Zh Aussie bond 澳元债券
4_4|2L3 austerity budget 紧缩预算
G2J4N2hu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
F WS!b!#,N Australia All Ordinaries Index 澳洲所有普通股票指数
Ej `G( Australian Dollar [AUD] 澳元
RLDu5 Australian Options Market 澳大利亚期权市场
t1aKq)? Australian Securities Commission 澳洲证券事务监察委员会
ay=f1<a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
AgdU@&^ Australian Stock Exchange 澳大利亚证券交易所
ulk yP Austrian Schilling [ATS] 奥地利先令
o* QZf *M authentication 认证；鉴证
g;y*F;0@ authority to purchase 委托购买证；委购书
&hzr(v~; authorization 认可；核准；授权；授权书
"3?:,$* authorization by direction 指示授权
C,{ Ekb g authorization by instruction 指令授权
)/{~ &L U authorization by warrant 令状授权
A{52T]9X authorization of unit trust 单位信托的认可
9O:-q[K** authorized agent 指定代理人
@ t8{pb;v authorized capital 法定资本
SN#N$] y5s authorized clerk 出市员
\(1WLP$2U authorized dealer 认可交易商
cty authorized financial institution 认可财务机构
dwm>! h authorized fund 认可基金
x2g=% K= authorized fund house 获授权的基金公司；认可基金公司
NbUibx J authorized institution 认可机构
eZ(o _ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{.UK{nA?sm authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;S +"z ;$m authorized insurer 获授权保险人；获认可承保人
m9aP]I3g]\ authorized investment 特准投资项目
.r-kH&)"GU authorized person 获授权人
}cg 1CT5 authorized representative 获授权代表
Zb~G&.
2g authorized share capital 法定股本
Z g >!5{T automated quotation system 自动报价系统
g^:7mG6C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Zor Q2> 自动交易系统〔香港期货交易所有限公司〕
vu/P"?F automatic adjustment mechanism 自动调整机制
LeMo")dk \ automatic adjustment system 自动调整系统
jL~. =QD Automatic Clearing House 自动票据交换所
8;Df/ % automatic exchange rates accumulation system 自动化汇率累集系统
bj 0-72V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W-vEh automatic teller machine [ATM] 自动柜员机
X""}]@B 9z autopay 自动转帐
6^nxw>- available assets 可用资产
4eS( dPI0 available fiscal reserve 现存财政储备
L4Si0 K available profit 可用利润
|C\XU5} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QWK \6 average 平均；平均数；海损
}h\]0'S~J~ average basic salary 平均基本薪金
L$f:D2Ei average consumer expenditure 平均消费开支；一般消费开支
rE.z.r"O average cost 平均成本
2iWxx:e average cost of land production 增辟土地平均成本
g0RfvR average daily turnover 平均每日成交额
` V Rt{p average daily wage rate 平均每日工资率
H=_k|#/ average expenditure pattern 平均开支模式
Bj\ oo+L/ average growth rate 平均增长率
/f,*| average net fixed assets 固定资产平均净值
qBWt(jY average of relatives 相对价格平均数
; <|m0>X average price 平均价格
/ k ^O1+]H average propensity to consume 平均消费倾向；一般消费倾向
Y; q['h average propensity to save 平均储蓄倾向；一般储蓄倾向
$C6O<A average rate 平均率
,wk %) ^ average revenue 平均收入；平均收益
>2<
Jb!f& average stock 平均库存；平均存货
0bR})}a+Yg average yearly rent 平均年租
\H.1I=< avoidance of double taxation 避免双重课税
c(!{_+q" avoidance of tax 避税
