A:
Ng;F hv+ A share Ａ股；甲类股份
*p>1s!i abatement of tax 减税；减扣免税额
0Ik}\lcn ABN AMRO Bank N.V. 荷兰银行
nd xijqw above-the-line expenditure 线上项目支出；经常预算支出
(.J8Q above-the-line receipt 线上项目收入；经常预算收入
C+< z ;9` ABSA Asia Limited 南非联合亚洲有限公司
63Dm{
2i}F absolute change 绝对数值变更
*=~X1s absolute expenditure 实际开支
$P7G,0- absolute guideline figure 绝对准则数字
H>Ws)aCq absolute interest 绝对权益
0ofl,mXW absolute order of discharge 绝对破产解除令
t^(#~hx absolute profit margin 绝对利润幅度
1Yb9ILX[J absolute value 实值；绝对值
|@ lVFEl] absolutely vested interest 绝对既得权益
$" ` 9QD~ absorbed cost 已吸收成本；已分摊成本
Mz:t[rfs absorption 吸收；分摊；合并
r\ f|r$i absorption rate 吸收率；摊配率；分摊率
}RPeA cbU_ ACB Finance Limited 亚洲商业财务有限公司
uL[% R2 acceptable form of reciprocity 合理的互惠条件
B'`
jdyaE9 acceptable rate 适当利率；适当汇率
/ar/4\b acceptance agreement 承兑协议
_!'sj=n]q acceptance for honour 参加承兑
HZ.Jc"+M acceptor 承兑人；接受人；受票人
|&xjuBC acceptor for honour 参加承兑人
y | 0I3n]e accident insurance 意外保险
D-!#TN`Y Accident Insurance Association of Hong Kong 香港意外保险公会
y+D"LeCAad accident insurance scheme 意外保险计划
3V2w1CER E accident year basis 意外年度基准
PdNxuy accommodation 通融；贷款
$v*0 \O accommodation bill 通融票据；空头票据
3NA
G}S accommodation party 汇票代发人
5q>u]n9] account balance 帐户余额；帐户结余
M!E# T-) account book 帐簿
|Je+y;P7 account collected in advance 预收款项
M_monj}Z account current book 往来帐簿
kFi^P~3D[ account of after-acquired property 事后取得的财产报告
J&jNONu? account of defaulter 拖欠帐目
~!G&K`u account payable 应付帐款
$h|rd+}, account payee only [A/C payee only] 只可转帐；存入收款人帐户
SjRR8p<
account receivable 应收帐款
!&=%#i account receivable report 应收帐款报表
D8I)3cXa' account statement 结单；帐单；会计财务报表
zc TY"w\b account title 帐户名称；会计科目
~RS^O poa accountant's report 会计师报告
{Q@pF Accountant's Report Rules 会计师报告规则
<(<19t5 . accounting and auditing procedure 会计与审计程序；会计与核数程序
B%e#u.'6 Accounting Arrangements 《会计安排》
6opu bI< accounting basis 会计基础
<0hJo=6a8 accounting by Official Receiver 破产管理署署长呈交的帐目
uY5Gn . Y Accounting Circular 《会计通告》
;n -IpR#|
accounting class 会计类别
/^>yDG T,0 accounting date 记帐日期；会计结算日期
c6NCy s accounting for money 款项核算
!1 M=9 ~$! Accounting Officer 会计主任
9&t!U + accounting period 会计报告期；会计期
;"@FLq(n accounting policy 会计政策；会计方针
H%\\-Z$# accounting practice 会计惯例
D@yuldx'/ accounting principle 会计准则
8*V8B=q}K accounting record 会计记录
^-'t`mRl]d accounting report 会计报告
LN?b6s75U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^M Zdht
Accounting Society of China 中国会计学会
9+sOSz~
P accounting statement 会计报表
nPj/C7j accounting system 会计制度；会计系统
LpJ_HU7@lk accounting transaction 会计事项；帐务交易
0- 'f1 1S accounting treatment 会计处理
,B<Tt|' accounting year 会计年度
&3;yho8v@ accretion 增值；添加
G$buZspL'd accrual 应计项目；应累算数目
389puDjy accrual basis 应计制；权责发生制
s`$px2 Gw accrual basis accounting 应计制会计；权责发生制会计
vs )1Rm accrue 应累算；应计
5E#koy7
$s accrued benefit 应累算利益
fWBI}~e accrued charges 应计费用
u+RdC;_ accrued cumulative preference share dividend 应累算的累积优先股股息
sN
`NZyG accrued expenses 应累算费用
bof{R{3q accrued interest payable 应付利息；应计未付利息
}Pj3O~z accrued interest receivable 应收利息；应计未收利息
1jhGshhp accrued right 累算权益
1K ;i/ accruing profit 应累算的利润
$*Q_3]AY] accumulated fiscal reserve 累积财政储备
$K,6!FyBa accumulated profit 累积利润；滚存溢利
|5}~n"R5 accumulated reserve 累积储备
q&- A}] accumulation of surplus income 累积收益盈余
V %cU @ acquired assets 既得资产
]v^;]0vcr acquisition 收购；购置；取得
U/JeEI%L acquisition cost 购置成本
*<**rY* acquisition expenses 购置费用
Z`l9 7$\ acquisition of 100% interest 收购全部股权
EPz$`#Sh" acquisition of control 取得控制权
/?; 8F acquisition of fixed assets 购置固定资产
_S(]/d(c acquisition of shell “买壳”
1/bu}?a acquisition price 收购价
s)e ;
c<(/ act of God 天灾
3-Q*um h acting partner 执事合伙人
`aS9 o]t active market 买卖活跃的市场；交投畅旺的市场；旺市
g]g2`ab | active partner 积极参与的合伙人
'CH|w ~E active trading 交投活跃
;NrkX? Y actual circulation 实际流通
_faI*OY8 actual cost 实际成本
w:z@!< actual expenditure 实际开支；实际支出
tzxp0&:Z]. actual income 实际入息；实际收入；实际收益
m_TZY_; actual market 现货市场
jaAv_=93f actual price 现货价；实际价格
#@m*yJg< actual profit 实际利润
d`| W6Do actual quotation 实盘；实际价位；实际报价
%KeQp W actual year basis 按实际年度计算
G~{xTpL actuals 实货
X^#.4:>. actuarial investigation 精算调查
o%Lk 6QA$ actuarial principle 精算原则
.bOueB- actuarial report 精算师报告
}[u 9vZL Actuarial Society of Hong Kong 香港精算学会
C/Ig.KmXF{ actuarial valuation 精算师估值
({cgak actuary 精算师
:zC'jceO ad referendum agreement 暂定协议；有待覆核的协定
m<BL/ 7 ad valorem duty 从价税；按值征税
,uD>.-> ad valorem duty system 从价税制
2&W(@w T$ ad valorem fee 从价费
-ANp88a ad valorem tariff 从价关税
F*Q D\sG: additional allowance 额外免税额
6dh@DG*k additional amount for unexpired risk 未过期风险的额外款额
#EpDIL additional assessable profit 补加应评税利润
N
b(f additional assessment 补加评税
&/J[P dSb$ additional commitment 额外承担
4 [] R?lL additional commitment vote 额外承担拨款
U4_ < additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*HmL8c additional dependent parent allowance 供养父母额外免税额
C.{*|#&GAt additional provision 额外拨款
NA`3 additional stamp duty 附加印花税
P'D~Y#^ additional tax 补加税罚款；补加税款
Y"mD)\Bw? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,>%AEN6 N2 adjudged bankrupt 被裁定破产
3:a}<^DuCS adjudicated bankrupt 裁定破产人
]D7z&h adjudication fee 裁定费；评定印花税额手续费；评估契据费
B {W2 D adjudication of bankruptcy 裁定破产；宣告破产
oOuhbFu adjudication of insolvency 裁定无力偿还债务
HnVUG4yZTD adjusted actual 经调整的实数；调整后的实数
E jB<`yT adjusted current assets 经调整的流动资产；调整后的流动资产
n%Xw6qV: adjusted figure 经调整的数字；调整后的数额
=VlO53Hy{ adjusted liabilities 经调整的负债；调整后的负债
/|y3M/;F adjusted loss 经调整的亏损；调整后的亏损
}[PbA4l.g 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
|,]#vcJP#b adjusted profit 经调整的利润；调整后的利润
gU/ \'~HG adjusted surplus 经调整的盈余额；调整后的盈余额
V|{ )P@Q adjusted value 经调整的价值；调整后的价值
#kX=$Bzk adjustment 调整；修订；理算〔保险〕
jo ifIp_ adjustment centre 调剂中心
Zg7~&vs$ adjustment lag 调整过程的时间差距；调整时差
xZS adjustment mechanism 调整机制
: H<u@% adjustment of loss 亏损调整
?T5^hQT
adjustment process 调整过程；调整程序
_f,q8ZkSr adjustment range 调整幅度
0x0.[1mB administered exchange rate 受管制汇率
..7"&-?g{4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1+o >#8D administration expenses 行政费用
"t8mQ;n administration fee 手续费；行政费
{!B0&x administration in bankruptcy 破产管理
TUZ-4{kV" administration order 遗产管理令
C["^%0lj administrator 管理人；遗产管理人
B| %=<1? administrator of the estate 遗产管理人
amGQ!$]
%# admission of debt 债项承认书
d
{moU\W admission of proof 接纳债权证明
C4Q ^WU+$j advance 放贷款项；垫付款项；预支款项；预付款项
G#Z%jO-XN advance account 暂支帐目；预付款帐户
x#| P-^ advance compensation 预付补偿金
T}2a~ advance from shareholder 股东垫款
"G| Gyc advance pending reimbursement 预支以待日后付还
2?ZH WS>U advanced economy 先进经济体系
o C U8;z advancement 预付；预付财产
gsc*![N advances warrant 垫款令
/w!b2 KwV advancing 贷出
nP?(9;3* adverse balance 逆差
p7 !q#o adverse exchange 逆汇
P-No;/!B# advertisement addressed to shareholders 在报章刊登的致股东通告
-z0,IYG } advice for collection 托收通知书
[j}%&$ advice of drawing 提款通知书；汇票通知书
~SZ0Yu:X advice of payment 付款通知
n <lU ; Advisory Committee [Securities and Futures Commission]
wH!]B-hn 谘询委员会〔证券及期货事务监察委员会〕
8ne'x!1 D Advisory Committee on Diversification 经济多元化谘询委员会
_Ux>BJ mP affidavit 誓章；遗产申报誓章
AUoi$DF(@ affidavit of no receipt 述明无收款的誓章
M.d{:&@`% affiliate 联号；联营公司；附属公司
|82V` CV affiliated company 附属公司；联号；联营公司
b_Ba0 h= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>Z|4/PF affordability 负担能力
G`mC=*M a; African Development Bank [AfDB] 非洲开发银行
%dL|i2+*8 after-acquired property 事后取得的财产
'y}A3 RqN after-hours dealing 市后交易
_J
after-tax profit 税后盈利；税后利润；税后溢利
>K-O2dry* agency agreement 代理协议
c.&vWmLSGE agency expenses 代理机构的开支
C-_u; NEu agency fee 代理费
Qkqn~> Agency Law 《代理法》
6 ! g3Juh agent 代理人；承销人
Dw[w%uz agent of company 公司代理人
GFlsI-*` agent's fee 代理人费；经纪费
V85a{OBm,8 aggregate 总计；总数；总体数字
C(iA G aggregate amount 总款额；总额
Li Qs;$V aggregate assets and liabilities 总体资产与负债
Iw Fg1\> aggregate at constant price 按固定价格计算的总体数字
ffm19 B= aggregate demand 总需求
3=dGz^Zdv: aggregate gross position 总持仓量
RPaB4> aggregate limit 总限额
m^T$H_*; aggregate of salaries tax 合计薪俸税
6Om-[^ aggregate performance 总体表现；总体业绩
Cj5M aggregate supply 总体供应
~v ,LFIT aggregate surplus 总盈余
QE)g==d aggregate total 整体总额
.1|'9@]lj4 aggregate value 总值；合计价值
LAf!y"A# aggregated basis 合计基准
[Bpg b57En aggregated net chargeable income 合计应课税入息实额
r-Z' aggregation 合并计算；合计；总和
)_.@M '? aggregation of incomes of husband and wife 夫妇入息合并计算
h{<^?= aggregation of property 财产的总和
S~/iH Xm agio 差价；贴水
1Q?hskL Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%F&j B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g:; v] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,{8~TVO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9KXp0Q ?-$ 《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》
.Ji
r<"*< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P$]Vb'Fz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g-}Vu1w0{6 agreement for a settlement 授产协议
,fET.s^|U agreement for assignment 转让协议
c
q3C N@ agreement for sale 售卖协议；买卖协议
(eO0 Ic[c agreement for sale and purchase 买卖协议
4G_dn f_ agreement for the payment of interest 支付利息协议
92
Pp.Rh agreement for the repayment of money 还款协议
`r>WVPS| agreement of reinsurance 再保险协议
b;m6m4i'f{ Agricultural Bank of China 中国农业银行
mvUYp,JECl air passenger departure tax 飞机乘客离境税
tMyD^jVC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
M_79\Gz" airport tax 机场税
L?9Vz&8] alcohol duty 酒精税
m> NRIEA6 alienation 让与；让渡；转让
s|,gn 5 alimony 生活费；赡养费
X[Y!=e4z All Ordinaries Index [AOI] 所有普通股指数
4eaC18? all risks 全险；综合险
4f" be All Sales Record for Stock Market 《股票市场成交报告》
7qW:^2y Allied Capital Resources Limited 新联财务有限公司
Sk;IAp#X9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i7f pl allocation letter 拨款信件
`i{o8l allocation of fund 分配款项；预留款项
>r]# 77d allocation of profit 利润分配；溢利分配
y-sQ"HPN allocation warrant 拨款令
yuI 5#
VUS allotment 分配；配股
u%}vTCg*p allotment notice 股份配售通知；配股通知
)[nzmL*w allotment of shares 股份分配
sU bZVPDr allowable 可获宽免；免税的
RE"}+D allowable business loss 可扣除的营业亏损
te:"1:e allowable expenses 可扣税的支出
;xth#j allowance 免税额；津贴；备抵；准备金
5YC(gv3/ allowance for debts 债项的免税额
_|tg#i|Om allowance for depreciation by wear and tear 耗损折旧免税额
' {:( 4>& allowance for funeral expenses 殡殓费的免税额
ZibHT:n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f4g(hjETbu allowance for repairs and outgoings 修葺及支出方面的免税额
&LL81u6=S allowance to debtor 给债务人的津贴
+p<Y)Z( >6 alteration of capital 资本更改
uft~+w
P alternate trustee 候补受托人
Xd|5 { amalgamation 合并
@KS:d\l}U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&G<ZK9Ot}0 ambit of charges 征税范围；收费范围
jsez$m%vs amended valuation 经修订的估值
Rut6m5> American Commodities Exchange 美国商品交易所
/
m?Z! American Express Bank Limited 美国运通银行
j/B zbjq" American Stock Exchange 美国证券交易所
5@Py` amortization 摊销
SxH}/I|W amount due from banks 存放银行同业的款项
,#WXAA mm amount due from banks abroad 存放海外银行同业的款项
/p b7 amount due from holding companies 控股公司欠款
4 &|9304<H amount due from local banks 存放本港银行同业的款项
"lmiGR* u amount due to banks 银行同业的存款
6 #{=
E @ amount due to banks abroad 海外银行同业的存款
sgB3i`_M amount due to holding companies 控股公司存款
&F.lo9JJ amount due to local banks 本港银行同业的存款
B:x4H} `vh amount due to outport banks 外埠银行同业的存款
P_ ZguNH amount for note issue 发行纸币的款额
K8 ThZY% amount of bond 担保契据的款额
]e"NJkcm amount of consideration 代价款额
/+IR^WG#C} amount of contribution 供款数额
MESQAsx% amount of indebtedness 负债款额
}W| C IgF* amount of principal of the loan 贷款本金额
w[|!$J? amount of rates chargeable 应征差饷数额
1m ![;Pg3 amount of share capital 股本额
'QW 0K]il amount of sums assured 承保款额
}y[o[> amount of variation 变动幅度
6Jj)[ R\5= amount of vote 拨款数额
?_tOqh@in amount payable 应付款额
%pg*oX1VK6 amount receivable 应收款额
)m)>k` 0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E RMh% C analysis 分析
/? J_7Lg ancillary risk 附属风险
U`8)rtYw annual account 周年帐目；周年帐目报表；年度决算；年结
uox;PD K annual accounting date 年结日期
Y0eu ^p) annual allowance 每年免税额；年积金；年度津贴；年津
}'X}!_9w> annual balance 年度余额
c|O 5 Vp } annual disposable income 每年可动用收入
3}T& |@* annual estimates 周年预算
xH L{3^ annual fee 年费
+zw<iB)J annual general meeting 周年大会
=8J\;h annual growth rate 年增率；每年增长率
i&bttSRNV annual long-term supplement 长期个案每年补助金
D l" y| annual pensionable emolument 可供计算退休金的年薪
{ _
1q`5o annual report 年报
W&p-Z"=) Annual Report on the Consumer Price Index 《消费物价指数年报》
hnY^Z_v! annual return 周年报表；周年申报表；每年报税表格
(8E Z,V: Annual Return Rules 《周年报表规则》
q&W#nWBV annual review of consumer prices 每年消费物价回顾
H+: $ 7; annual roll-forward basis 逐年延展方式
5?I]\Tb annual salary 年薪
$==hr^H annual statement 年度报表；年度决算表
hi
]+D= S Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
=o HJ_ annuitant 年金受益人
};KmMpBn annuity 年金
x208^=F\\ annuity contract 年金合约
|ow hF annuity on human life 人寿年金
rB7(&(n>^ antecedent debt 先前的债项
'$U"RP^( ante-dated cheque 倒填日期支票
<Jvr mm[ anticipated expenditure 预期开支
.# }SK !"B anticipated net profit 预期纯利
>5N}ZIN anticipated revenue 预期收入
|mM7P^I anti-inflation measure 反通货膨胀措施
h\ ybh anti-inflationary stance 反通货膨胀立场
hZJ Nh,,w apparent deficit 表面赤字
/3c1{%B\ apparent financial solvency 表面偿债能力
<w:fR|O apparent partner 表面合伙人
C <7J5 application for personal assessment 个人入息课税申请书
(>Yii_Cd application of fund 资金应用
B}!n6 j` application to release as liquidator and to destruct the books of accounts and documents
2KzKNe( 申请免除清盘人职务及毁灭帐簿与文件
1R:h$* -z appointed actuary 委任精算师
+22[ h@ appointed auditor 委任核数师；委任审计师
nrxN_0 R% appointed trustee 委任的受托人
@a3<fmJ appointer 委任人
*J s<VR apportioned pro rata 按比例分摊
jBB<{VV| apportionment 分配；分摊
~_oTEXT^O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$z bg apportionment formula 分摊方程式
r8>
q*0~s apportionment of estate duty 遗产税的分摊
>AfJxdd1 appraisal 估价；评估
J{ 1O\i appreciable growth 可观增长
p1D-Q7F appreciable impact 显着影响
!C+25vup appreciable increase 可观增长
Z?@07Y[|K appreciation 增值；升值
Q^ F-8 appreciation against other currencies 相对其他货币升值
UU !I@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!#?tA/t@ appreciation tax 增值税
+tA rH
C] appropriation 拨款；拨用；拨付
9wwvh'T&NK appropriation account 拨款帐目
0FW=8hFp, Appropriation Bill 拨款法案
JBg>E 3*N appropriation-in-aid system 补助拨款办法
FUOvH 85f approved assets 核准资产
N0Y! approved basket stock 认可一篮子证券
[n^___7 approved budget 核准预算
npe *A approved charitable donation 认可慈善捐款
cCeD3CuRA% approved charitable institution 认可慈善机构
ov+qYBuFw approved currency 核准货币；认可货币
\:#b9t{B- approved estimates 核准预算
8<G@s`* approved estimates of expenditure 核准开支预算
'- ~86Q approved overseas insurer 核准海外保险人
+pV3 .VMH0 approved overseas trust company 核准海外信托公司
nDo|^{!L` approved pooled investment fund 核准汇集投资基金
*X>rvAd3 approved provident fund scheme 认可公积金计划
[v& _MQ approved provision 核准拨款
"8rP?B( approved redeemable share 核准可赎回股份
du qu}*Jw approved regional stock 认可地区性证券
&0l Nj@/ approved retirement scheme 认可退休金计划
kP6r=HH@ approved subordinated loan 核准附属贷款
Rza \n 8 arbitrage 套戥；套汇；套利
nOB
]?{X arbitrageur 套戥者；套汇者
mB
:lp =c` arbitrary amount 临时款项
ULJI` I|m arrangement 措施；安排；协定
xpnnWHdaq arrears 欠款
EHb:(|UA%8 arrears of pay 欠付薪酬
PNG'"7O arrears of revenue 逾期未收税款；逾期未收的帐项
FStfGN articles of association 组织章程；组织细则；组织章程细则
+Q '|-># Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
L%<1C \k ascertainment of profit 确定利润
%DN& K "Asia Clear" “亚洲结算系统”
urN& ."c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Vy? w,E0^: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Bk J cT Asian Development Fund [ADF] 亚洲发展基金
'2vlfQ@8a~ Asian dollar bond 亚洲美元债券
&sllM Asian dollar market 亚洲美元市场
_]4cY% s
Asian dollar rate 亚洲美元利率
WV6vM()#!C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0<)8
?ow Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+X&B' asked price 沽盘；喊价；索价；卖方报价
Ry(!< w, assessable income 应评税入息
q d.b&i assessable loss 应评税亏损
PM|K*,3J assessable profit 应评税利润
aR\=p:%jGI assessable value 应评税值
;js7rt assessed profit 估定利润
[sad}@R7 assessed value 经评估价值
IS!+J.2 assessment 评税；评定；估价；评税单
z~W@`'f assessment number 评税编号；估价编号
-R8RAwsLG assessment of additional tax 补加税评税
a[u8x mH assessment of performance 业绩评估；实绩评价
Zf"AqGP Assessor 评税主任
ooq>/OI0 asset price bubbles 资产价格泡沫
{P]l{ W@li asset-backed securities 具资产保证的证券
I;`V*/s 8" assets accretion 资产增值
#"Zr#P{P assets and liabilities 资产与负债
l^vq'<kI assets betterment statement 资产递增表；资产改进表
wVPq1? 9 assets lending 实物放款；有抵押贷款
bT;C8i4b\H assets of the company passing on the death 死者去世时转移的公司资产
g &za/F assets pledged as security for liabilities 用作负债抵押的资产
;aF / <r assets portfolio 资产投资组合
,aN/``j= assets price 资产价格
S*]IR"YL assets quality 资产质素
<O*q;&9 assets realization 资产变现
!1 l2KW<be assets refinancing arrangement 资产再集资安排
dfrq8n] assets securitization 资产证券化
<wuP*vI "h assets situated outside Hong Kong 在香港以外地方的资产
f; b(W assets stripping 削减资产；拆卖资产
toCN{[ assets value 资产值
G ;z2}Ei assignee 承让人
z(m*]kpL " assignment 转让；转让书；转让契
vS X
6~m assignment of interest 权益转让
D" o>\Q assignment of letters patent and trade mark 专利证书及商标转让
]EK"AuEz` assignment of property 物业转让；物业转让书
'[HFIJ0K! assignment right 转让权
saV3<zgx assignor 转让人
wb{y]~&6K associate 有联系的人；有关连人士；相联者；合伙人；联系人
*n*OVI8L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wF% XM _M associate member 附属会员
*yf+5q 4t associated body corporate 相联法人团体
kY|_wDBSb\ associated company 相联公司；联属公司
p$ko=fo-*_ associated corporation 相联法团
S:5Nh^K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!98 s[)B: 公认会计师公会〔英国〕
,4\vi| Association of Futures Exchange Brokers 香港期货经纪协会
-Zu zJAA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e L(T association of underwriters 承保人组织
X23TS ` assumption of control 接管
:?S2s Ne2 assurance 担保；保险；转易；转易书
2"mO"2d% assurance of interest 权益的转易
/0r2v/0 at 19XX price 按一九ＸＸ年价格计算
#mj+|/0 at a discount 按赔价计算；按贴水价格计算；打折扣
H"-p^liw at a premium 按溢价计算；按升水价格计算
9+/<[w7 at call 通知付款；按通知
H p,r
@ at constant market price 按固定市价计算
2M ;{|U at constant price 按固定价格计算
mr/^lnO at cost 按成本计算
1xx-}AIH# at current market price 按当时市价计算；按现时市价计算
jeW0;Cz
J~ at current price 按当时价格计算；按现时价格计算
fer'2(G?W at factor cost 按要素成本计算；按生产要素成本计算
]y(#]Tw\ at money-of-the-day price 按付款当日价格计算
"16==tLFE at or better 按指定或较佳价位〔买卖指令〕
"NJ!A at par 按面值计算；平价
8@r+)2 at sight 见票即付
?>,aq>2O$ at the close 按收市盘
U,]z)1#X| at the opening 按开市盘
~MXPiZG? attestation 见证；见证条款
9<Bf5d
at-the-money option 平价期权
<y!B O attorney 受权人；受托代表人
QQ?` 1W attornment 新拥有人承认书
Bb1d H/8 attributable profit 可归属利润
C[pAa 8 attributable share value 可归属股份价值
# v v
k7 Auckland Stock Exchange 奥克兰证券交易所
-_2= NA?t auction 拍卖
RuH Jk\T+ auctioneer 拍卖商
a-Y K * audit 审计；核数
p< ![JeV Audit Commission 审计署
"+rX* ~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zX5p'8- 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〕
d8x$NW-s audit review 帐目审查
O<+C$J| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c XY!b=9 audited account 审计帐目；经审计的帐目
o30PI audited annual account 经审计的周年帐目
wPW9 bu audited balance sheet 经审计的资产负债表
#ucOjdquq auditor 核数师；核数主任；审计师
}R
J2\CP auditor's certificate 核数师证明书；审计师证明书
GI~;2 `V auditor's report 核数师报告；审计师报告
]=pEs6%O3 Aussie bond 澳元债券
U %KoG-# austerity budget 紧缩预算
#<?j784 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7{b|+0W Australia All Ordinaries Index 澳洲所有普通股票指数
:Z/ i g% Australian Dollar [AUD] 澳元
i r\ Australian Options Market 澳大利亚期权市场
%;zA_Wg Australian Securities Commission 澳洲证券事务监察委员会
O 4}cv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Dm 5UQe Australian Stock Exchange 澳大利亚证券交易所
'[A> eC++ Austrian Schilling [ATS] 奥地利先令
mB!81%f%| authentication 认证；鉴证
Pajr`gU authority to purchase 委托购买证；委购书
A5nu`e9& authorization 认可；核准；授权；授权书
\F< ]l6E authorization by direction 指示授权
*D\nsJ*g authorization by instruction 指令授权
|D^[ ]*cEH authorization by warrant 令状授权
Ak1f*HGl| authorization of unit trust 单位信托的认可
)JZfC&, authorized agent 指定代理人
4BCZ~_ authorized capital 法定资本
`yx k
Sb authorized clerk 出市员
?n_Y _)9 authorized dealer 认可交易商
W58 \V authorized financial institution 认可财务机构
Xe%n.DW m authorized fund 认可基金
8HWY]:| oh authorized fund house 获授权的基金公司；认可基金公司
$i3 /||T,9 authorized institution 认可机构
9J1& g(?>- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U2K>\/ -~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I=b#tUBh8 authorized insurer 获授权保险人；获认可承保人
myXp]=Sb? authorized investment 特准投资项目
Maq{H` authorized person 获授权人
4[5 Z>2w authorized representative 获授权代表
@4&sL] (q authorized share capital 法定股本
.Oim7JQ8 automated quotation system 自动报价系统
sGzd c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K{ 0mb 自动交易系统〔香港期货交易所有限公司〕
KR z\ct| automatic adjustment mechanism 自动调整机制
i1sc oxX3\ automatic adjustment system 自动调整系统
O,DA{> * m Automatic Clearing House 自动票据交换所
6bU/IVP automatic exchange rates accumulation system 自动化汇率累集系统
K J~f ~2; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zZA I"\;W automatic teller machine [ATM] 自动柜员机
I]} M K ? autopay 自动转帐
]P 2M available assets 可用资产
yhTe*I=Gk available fiscal reserve 现存财政储备
$YW z~^ f available profit 可用利润
&18} u~M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PAqziq. average 平均；平均数；海损
B]kz3FF average basic salary 平均基本薪金
m(&ZNZK average consumer expenditure 平均消费开支；一般消费开支
jIEK[ vJ` average cost 平均成本
aeg5ij-]u@ average cost of land production 增辟土地平均成本
; xs?^N| average daily turnover 平均每日成交额
|_2O:7qe average daily wage rate 平均每日工资率
1 iE average expenditure pattern 平均开支模式
l v{Qn~\y& average growth rate 平均增长率
n 2T vPt\ average net fixed assets 固定资产平均净值
^%C.S : average of relatives 相对价格平均数
[]u!piW average price 平均价格
,. E:mm average propensity to consume 平均消费倾向；一般消费倾向
3J@# V ' average propensity to save 平均储蓄倾向；一般储蓄倾向
IoA"e@~t average rate 平均率
56L>tP average revenue 平均收入；平均收益
ku\_M average stock 平均库存；平均存货
Z|3l2ucl average yearly rent 平均年租
<i L+/^# avoidance of double taxation 避免双重课税
m-;u]X=a avoidance of tax 避税
