A:
j f25Ky~ A share Ａ股；甲类股份
}pOL[$L abatement of tax 减税；减扣免税额
DZo7T! ABN AMRO Bank N.V. 荷兰银行
l",JN.w above-the-line expenditure 线上项目支出；经常预算支出
MTJ ."e<B above-the-line receipt 线上项目收入；经常预算收入
J60XUxf ABSA Asia Limited 南非联合亚洲有限公司
!]AM#LJ absolute change 绝对数值变更
L1=+x^ WQ absolute expenditure 实际开支
?HwW~aO absolute guideline figure 绝对准则数字
Y"~Tf{8 absolute interest 绝对权益
l_bvwo absolute order of discharge 绝对破产解除令
d,kh6'g2@ absolute profit margin 绝对利润幅度
Fm}#KE0 absolute value 实值；绝对值
-4ityS
@ absolutely vested interest 绝对既得权益
$D{ KXkrd absorbed cost 已吸收成本；已分摊成本
H]& a}WQ_ absorption 吸收；分摊；合并
tGHZU^B:} absorption rate 吸收率；摊配率；分摊率
k L\;90 ACB Finance Limited 亚洲商业财务有限公司
[>+R|;l n acceptable form of reciprocity 合理的互惠条件
gB/4ro8 acceptable rate 适当利率；适当汇率
k "_i7 acceptance agreement 承兑协议
Qvc "?yx8} acceptance for honour 参加承兑
'< !
b}1w0 acceptor 承兑人；接受人；受票人
>iD&n 4TK acceptor for honour 参加承兑人
rg Gm[SL*< accident insurance 意外保险
~ [L4,q Accident Insurance Association of Hong Kong 香港意外保险公会
xs+pC K | accident insurance scheme 意外保险计划
#ra"(/) accident year basis 意外年度基准
2d: <P !B accommodation 通融；贷款
%:i; eUKR accommodation bill 通融票据；空头票据
E"d \N-I accommodation party 汇票代发人
{
FVLH:{U^ account balance 帐户余额；帐户结余
mS?.xu account book 帐簿
r eo account collected in advance 预收款项
/5 cFa account current book 往来帐簿
q@ K8,=/.# account of after-acquired property 事后取得的财产报告
{Up@\ M account of defaulter 拖欠帐目
l 2&cwjc account payable 应付帐款
7&oT} Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
;',hwo_LBf account receivable 应收帐款
yB][
3?lv account receivable report 应收帐款报表
#p 'Xq
}] account statement 结单；帐单；会计财务报表
z TA+s 2 account title 帐户名称；会计科目
Gk~QgD/Pix accountant's report 会计师报告
mocR_3=Q? Accountant's Report Rules 会计师报告规则
Axb,{X[6g accounting and auditing procedure 会计与审计程序；会计与核数程序
-+vA9 ,pI Accounting Arrangements 《会计安排》
U*Q1(C accounting basis 会计基础
F3BWi[Xh accounting by Official Receiver 破产管理署署长呈交的帐目
IQn|0$':Z Accounting Circular 《会计通告》
h SGI accounting class 会计类别
F R%9Qb7 accounting date 记帐日期；会计结算日期
mOiA}BGw accounting for money 款项核算
'Xj9sAB Accounting Officer 会计主任
T NwBnM e accounting period 会计报告期；会计期
P#e 1? accounting policy 会计政策；会计方针
Hn~=O8/2 accounting practice 会计惯例
]/byz _7] accounting principle 会计准则
i WCR 5c= accounting record 会计记录
;F>$\"aG accounting report 会计报告
gz{~\0y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CM$q {;y Accounting Society of China 中国会计学会
o }EipTL accounting statement 会计报表
)=,%iL - accounting system 会计制度；会计系统
TVaD',5_V% accounting transaction 会计事项；帐务交易
}^T7S2_Qy accounting treatment 会计处理
\}CQo0v accounting year 会计年度
$raxf80A accretion 增值；添加
)8BGN'jyi accrual 应计项目；应累算数目
%V40I {1 accrual basis 应计制；权责发生制
lr >:S accrual basis accounting 应计制会计；权责发生制会计
E0F8FR' accrue 应累算；应计
/-Saz29f^Q accrued benefit 应累算利益
Gk"o/]Sf accrued charges 应计费用
\*>r[6]*&5 accrued cumulative preference share dividend 应累算的累积优先股股息
&/%A 9R, accrued expenses 应累算费用
c!,&]*h"k accrued interest payable 应付利息；应计未付利息
. X (^E accrued interest receivable 应收利息；应计未收利息
!_zp'V]? accrued right 累算权益
P'EPP *)q accruing profit 应累算的利润
q?R)9E$h accumulated fiscal reserve 累积财政储备
z ^e99dz accumulated profit 累积利润；滚存溢利
BQ X 6Q< accumulated reserve 累积储备
qG=?+em accumulation of surplus income 累积收益盈余
^]x%z *6 acquired assets 既得资产
C!]R0L* acquisition 收购；购置；取得
jO` b&]0 acquisition cost 购置成本
8KxBN)fO; acquisition expenses 购置费用
nC-=CMWWr acquisition of 100% interest 收购全部股权
_(#HQd,i acquisition of control 取得控制权
ejr9e@D^ acquisition of fixed assets 购置固定资产
9\yGv acquisition of shell “买壳”
ld RV
JVZc acquisition price 收购价
s ^atBqw, act of God 天灾
hDO\Q7 acting partner 执事合伙人
&E{CQ#k active market 买卖活跃的市场；交投畅旺的市场；旺市
H2f!c{t$p active partner 积极参与的合伙人
'hEvW active trading 交投活跃
nRP|Qt7> actual circulation 实际流通
}OQaQf9V{ actual cost 实际成本
h=:*cqp4 actual expenditure 实际开支；实际支出
|2i=oX(r| actual income 实际入息；实际收入；实际收益
-?jI{].:8 actual market 现货市场
(d>
M/x?W actual price 现货价；实际价格
HDmjt+3&n actual profit 实际利润
$)HD`E actual quotation 实盘；实际价位；实际报价
`"7}'| actual year basis 按实际年度计算
[uJfmr EH actuals 实货
]lX`[HX7 actuarial investigation 精算调查
nC:>1 kt actuarial principle 精算原则
-<g&U*/E actuarial report 精算师报告
S]}hh,A Actuarial Society of Hong Kong 香港精算学会
q
< , b actuarial valuation 精算师估值
(D\7EH\9,] actuary 精算师
Yk;-]qi7 ad referendum agreement 暂定协议；有待覆核的协定
A` 'k5uG ad valorem duty 从价税；按值征税
3"*tP+ H ad valorem duty system 从价税制
mJ_ 5Vt= ad valorem fee 从价费
QLs9W& PG ad valorem tariff 从价关税
6 5% W jO additional allowance 额外免税额
Nld y76|g additional amount for unexpired risk 未过期风险的额外款额
l i @: additional assessable profit 补加应评税利润
a x. ;IU additional assessment 补加评税
$dxk;V additional commitment 额外承担
^"\3dfzK M additional commitment vote 额外承担拨款
BR*'SF\T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;+Dq 3NE additional dependent parent allowance 供养父母额外免税额
s6DmZ ^Y% additional provision 额外拨款
y ;\m1o 2 additional stamp duty 附加印花税
TR<M3,RG#% additional tax 补加税罚款；补加税款
yb-1zF| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
c\Z .V*o adjudged bankrupt 被裁定破产
6YHQ/#'G~ adjudicated bankrupt 裁定破产人
2l4*6 rYa( adjudication fee 裁定费；评定印花税额手续费；评估契据费
rIh"MQvi[ adjudication of bankruptcy 裁定破产；宣告破产
,+d\@ : adjudication of insolvency 裁定无力偿还债务
)Ja&Y adjusted actual 经调整的实数；调整后的实数
F I(iqSJ6 adjusted current assets 经调整的流动资产；调整后的流动资产
D 2y[?RG adjusted figure 经调整的数字；调整后的数额
o]@ Mg5(8Q adjusted liabilities 经调整的负债；调整后的负债
QX`T-)T e adjusted loss 经调整的亏损；调整后的亏损
r6b;v2!8 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
f@j )t%mh adjusted profit 经调整的利润；调整后的利润
? PI2X. 6 adjusted surplus 经调整的盈余额；调整后的盈余额
.c5)` adjusted value 经调整的价值；调整后的价值
+W%3V V$ adjustment 调整；修订；理算〔保险〕
baO'FyCs9& adjustment centre 调剂中心
NimW=X;c adjustment lag 调整过程的时间差距；调整时差
V JJ6q adjustment mechanism 调整机制
^H(,^cVN adjustment of loss 亏损调整
F"ua`ercI adjustment process 调整过程；调整程序
^. p d'
adjustment range 调整幅度
m-HL7&iG$ administered exchange rate 受管制汇率
rRQKW_9mB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+F4 SU (T administration expenses 行政费用
6Mj (B*c administration fee 手续费；行政费
&)$}Nk administration in bankruptcy 破产管理
s=H| ^v administration order 遗产管理令
W^k|* Y| administrator 管理人；遗产管理人
[S_qi, administrator of the estate 遗产管理人
?'IY0^ admission of debt 债项承认书
\3WQ<t)W admission of proof 接纳债权证明
BY5ODc$ advance 放贷款项；垫付款项；预支款项；预付款项
L)z` advance account 暂支帐目；预付款帐户
_)U.5f< advance compensation 预付补偿金
a /{M2 advance from shareholder 股东垫款
6Bf aB: advance pending reimbursement 预支以待日后付还
wj{[g^y% advanced economy 先进经济体系
X-<l+WP advancement 预付；预付财产
t) l advances warrant 垫款令
MJ M< advancing 贷出
Js'j}w adverse balance 逆差
}{S+C[:_ adverse exchange 逆汇
Fz {T; advertisement addressed to shareholders 在报章刊登的致股东通告
,<t)aZL,A; advice for collection 托收通知书
[v Tk*#Cl4 advice of drawing 提款通知书；汇票通知书
l<)k`lrMX4 advice of payment 付款通知
-(lC M/h Advisory Committee [Securities and Futures Commission]
EXEB A&* 谘询委员会〔证券及期货事务监察委员会〕
EM7Z g 6 5 Advisory Committee on Diversification 经济多元化谘询委员会
mv{bX|. affidavit 誓章；遗产申报誓章
w(oi6kg affidavit of no receipt 述明无收款的誓章
k@[{_@>4^ affiliate 联号；联营公司；附属公司
K"/3/`T affiliated company 附属公司；联号；联营公司
H(gETRh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?`/DFI' _G affordability 负担能力
z(n Ba]^[F African Development Bank [AfDB] 非洲开发银行
OsV'&@+G> after-acquired property 事后取得的财产
E}g)q;0v|2 after-hours dealing 市后交易
E*"oA1/I after-tax profit 税后盈利；税后利润；税后溢利
WNSY@ q agency agreement 代理协议
;J,`v5z0: agency expenses 代理机构的开支
(b8ZADI* agency fee 代理费
&7r73~TXm Agency Law 《代理法》
ECk*
H agent 代理人；承销人
)m$M C25 agent of company 公司代理人
mu{\_JX.A agent's fee 代理人费；经纪费
M.9w_bW]#D aggregate 总计；总数；总体数字
~X<?&; 6 aggregate amount 总款额；总额
Yy'CBIq#f aggregate assets and liabilities 总体资产与负债
6E{(_i aggregate at constant price 按固定价格计算的总体数字
{u[_^ aggregate demand 总需求
uQYenCNXS aggregate gross position 总持仓量
_>E=.$ aggregate limit 总限额
mRIBE9K+& aggregate of salaries tax 合计薪俸税
>0JC u^9 aggregate performance 总体表现；总体业绩
X?.tj
Z, aggregate supply 总体供应
aen0XiB6~^ aggregate surplus 总盈余
$kBcnk aggregate total 整体总额
tu' s]3RE aggregate value 总值；合计价值
E1s~ + aggregated basis 合计基准
snYyxi aggregated net chargeable income 合计应课税入息实额
O t{~mMDp aggregation 合并计算；合计；总和
s+E:
7T9P aggregation of incomes of husband and wife 夫妇入息合并计算
E?FUr?-[ aggregation of property 财产的总和
cHC4Y&&uZ agio 差价；贴水
SQJ +C% Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
[P`<y#J3F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t=fr`| ! 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
^/I.? : + Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
iu.Jp92 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
H 3 so&_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6^)eW+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c{j)beaS agreement for a settlement 授产协议
:{9HsF"h0 agreement for assignment 转让协议
S1 #5oy2 agreement for sale 售卖协议；买卖协议
P1^O0) agreement for sale and purchase 买卖协议
bwI"V &* agreement for the payment of interest 支付利息协议
P4:Zy;$v! agreement for the repayment of money 还款协议
" u)e,gu agreement of reinsurance 再保险协议
Z*'<9l _1 Agricultural Bank of China 中国农业银行
J7HY(7Nx air passenger departure tax 飞机乘客离境税
?)H:.]7-x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f!F5 d1N airport tax 机场税
6mqp`x` alcohol duty 酒精税
ECk3Da alienation 让与；让渡；转让
qERJEyU? alimony 生活费；赡养费
[ldBI3 All Ordinaries Index [AOI] 所有普通股指数
Wm4C(y@ all risks 全险；综合险
V\AY = u All Sales Record for Stock Market 《股票市场成交报告》
S`Z[MNY Allied Capital Resources Limited 新联财务有限公司
b&6lu4D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*z};&UsF{ allocation letter 拨款信件
R'pfA
B|! allocation of fund 分配款项；预留款项
0mNL!" allocation of profit 利润分配；溢利分配
@Z5,j) allocation warrant 拨款令
vSR5F9 allotment 分配；配股
9&{z?* allotment notice 股份配售通知；配股通知
v l~HV8MAv allotment of shares 股份分配
#pyFIUr=w allowable 可获宽免；免税的
!>f:wk2 allowable business loss 可扣除的营业亏损
v\E6N 2.S allowable expenses 可扣税的支出
[hV}$0#E[O allowance 免税额；津贴；备抵；准备金
fm D~f allowance for debts 债项的免税额
y
t7 >, allowance for depreciation by wear and tear 耗损折旧免税额
jO9! :L>b` allowance for funeral expenses 殡殓费的免税额
G#ELQ/Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NkoyEa/^[ allowance for repairs and outgoings 修葺及支出方面的免税额
raZkH8 allowance to debtor 给债务人的津贴
-hq^' ;, alteration of capital 资本更改
uw/N `u alternate trustee 候补受托人
(b.4&P"0 amalgamation 合并
putRc??o; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$)~ :H- ambit of charges 征税范围；收费范围
OO</d: amended valuation 经修订的估值
ss6{+@, American Commodities Exchange 美国商品交易所
L9oLdWa(C American Express Bank Limited 美国运通银行
wR,}#m, American Stock Exchange 美国证券交易所
V`9*_8Dx2 amortization 摊销
1M b[S{ amount due from banks 存放银行同业的款项
Vl3-cW@p amount due from banks abroad 存放海外银行同业的款项
{Us^ 4Xe amount due from holding companies 控股公司欠款
* U}-Y* amount due from local banks 存放本港银行同业的款项
X(BX+)YR amount due to banks 银行同业的存款
#^yOW^ amount due to banks abroad 海外银行同业的存款
+Jm vB6s amount due to holding companies 控股公司存款
* 3]2vq amount due to local banks 本港银行同业的存款
u8 t|!pMF8 amount due to outport banks 外埠银行同业的存款
;kWWzg amount for note issue 发行纸币的款额
=k,?+h~ amount of bond 担保契据的款额
l`uMtv/Wp amount of consideration 代价款额
6=Wevb5YJ amount of contribution 供款数额
U ^nv) amount of indebtedness 负债款额
`,]_r 4~ ~ amount of principal of the loan 贷款本金额
a 4 7e amount of rates chargeable 应征差饷数额
w`D$ W&3> amount of share capital 股本额
+XSe;xk;rD amount of sums assured 承保款额
3t9CN
) * amount of variation 变动幅度
C]fX=~?bGQ amount of vote 拨款数额
sS c~q+xz amount payable 应付款额
[qxU
\OSC amount receivable 应收款额
n).*= YLN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~]].i~EV( analysis 分析
jE=m4_Ntn ancillary risk 附属风险
3ZI:EZ5 annual account 周年帐目；周年帐目报表；年度决算；年结
.5AFAGv_c annual accounting date 年结日期
'Z:wEt ! annual allowance 每年免税额；年积金；年度津贴；年津
{p $@)b annual balance 年度余额
f mJK+ annual disposable income 每年可动用收入
rA^=;?7Q annual estimates 周年预算
t: oQHhO? annual fee 年费
q#I'@Jbj annual general meeting 周年大会
?3qp?ea annual growth rate 年增率；每年增长率
N8k= c3| annual long-term supplement 长期个案每年补助金
N-t"CBTO
annual pensionable emolument 可供计算退休金的年薪
Lb? q5_ annual report 年报
/ 9,'. Annual Report on the Consumer Price Index 《消费物价指数年报》
^FQn\, annual return 周年报表；周年申报表；每年报税表格
OCJt5#e~A Annual Return Rules 《周年报表规则》
edCVIY'1 annual review of consumer prices 每年消费物价回顾
Ju&FwY+ annual roll-forward basis 逐年延展方式
5`$!s17 annual salary 年薪
mlLqQ< annual statement 年度报表；年度决算表
D(TG)X? 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
^*+M9 e9Z annuitant 年金受益人
x!vyjp annuity 年金
BTYYp1 annuity contract 年金合约
`p1B58deC annuity on human life 人寿年金
<RpTk*Yo^= antecedent debt 先前的债项
U;*t5l ante-dated cheque 倒填日期支票
)siW c_Z4 anticipated expenditure 预期开支
xf8[&? anticipated net profit 预期纯利
fI2 y(p{? anticipated revenue 预期收入
`IJ)'$pn anti-inflation measure 反通货膨胀措施
w{lj'3z I anti-inflationary stance 反通货膨胀立场
9<i M2(IW{ apparent deficit 表面赤字
&j ; 91wEn apparent financial solvency 表面偿债能力
2{Dnfl'k apparent partner 表面合伙人
08{^Ksg application for personal assessment 个人入息课税申请书
evD=]iVD application of fund 资金应用
vM]5IHqeE application to release as liquidator and to destruct the books of accounts and documents
E2t& @t%W 申请免除清盘人职务及毁灭帐簿与文件
=cb!2%? } appointed actuary 委任精算师
,3iD/8_ appointed auditor 委任核数师；委任审计师
(d@(QJ appointed trustee 委任的受托人
W`c$2KS?DO appointer 委任人
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u%%O8 apportioned pro rata 按比例分摊
>R_m@$` apportionment 分配；分摊
#Ef! X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PC+Soh* apportionment formula 分摊方程式
$T:;Kc W) apportionment of estate duty 遗产税的分摊
o2bmsnXQ appraisal 估价；评估
kP/<S<h,g appreciable growth 可观增长
c`hENPhW appreciable impact 显着影响
PhV/WjCZ appreciable increase 可观增长
L[<Y6u>m!1 appreciation 增值；升值
(3Xs appreciation against other currencies 相对其他货币升值
i%F2^R@!q/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-P-8D6 appreciation tax 增值税
Rq e|7/As appropriation 拨款；拨用；拨付
^'du@ XCf} appropriation account 拨款帐目
V @s93kh Appropriation Bill 拨款法案
@$L| appropriation-in-aid system 补助拨款办法
6R8>w , approved assets 核准资产
/*BK6hc approved basket stock 认可一篮子证券
Vr"'O6 approved budget 核准预算
a5O$he approved charitable donation 认可慈善捐款
cTn (Tv9s approved charitable institution 认可慈善机构
n@h$V\&\iM approved currency 核准货币；认可货币
6I=xjgwvf approved estimates 核准预算
$Q}L*4?] approved estimates of expenditure 核准开支预算
N?#L{Yt approved overseas insurer 核准海外保险人
u r Q vJ approved overseas trust company 核准海外信托公司
$I/ !vV approved pooled investment fund 核准汇集投资基金
wu11)HFL|z approved provident fund scheme 认可公积金计划
\o3s&{+ y, approved provision 核准拨款
#*lD Kn[vO approved redeemable share 核准可赎回股份
_D@Q sQ_Z approved regional stock 认可地区性证券
^jdt p approved retirement scheme 认可退休金计划
\I/"W#\SJo approved subordinated loan 核准附属贷款
f k6=;{ arbitrage 套戥；套汇；套利
]\>MDH arbitrageur 套戥者；套汇者
<0hVDk~ arbitrary amount 临时款项
:SO4@JT{W arrangement 措施；安排；协定
=B'Y x arrears 欠款
:RZ'_5P[If arrears of pay 欠付薪酬
aO ?KRn arrears of revenue 逾期未收税款；逾期未收的帐项
H8B.c%_|U articles of association 组织章程；组织细则；组织章程细则
oa5L5Zr,A Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{| j- e{* ascertainment of profit 确定利润
qK@,O \ "Asia Clear" “亚洲结算系统”
OEzSItAI/[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Au/'|%2#( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,1! Y!,xy Asian Development Fund [ADF] 亚洲发展基金
"Wk K1u Asian dollar bond 亚洲美元债券
1cMdoQ Asian dollar market 亚洲美元市场
=>Z4vWX* Asian dollar rate 亚洲美元利率
[I'q"yRu]i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&gC)%*I 4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#Q_<eo%lI* asked price 沽盘；喊价；索价；卖方报价
3BLH d< assessable income 应评税入息
]d%Ou]609 assessable loss 应评税亏损
B VH)!]m0 assessable profit 应评税利润
<; Td8O89_ assessable value 应评税值
tpeMq - assessed profit 估定利润
kDE:KV<"c assessed value 经评估价值
p&`I#6{ assessment 评税；评定；估价；评税单
-s le7 k assessment number 评税编号；估价编号
~"wnlG-: assessment of additional tax 补加税评税
w)YTHY (k; assessment of performance 业绩评估；实绩评价
ov\%*z2= Assessor 评税主任
c^&:':Z%' asset price bubbles 资产价格泡沫
u8<Fk
! asset-backed securities 具资产保证的证券
-%[6q assets accretion 资产增值
U}=H1f, assets and liabilities 资产与负债
sv "GX< + assets betterment statement 资产递增表；资产改进表
3z#fFP@E assets lending 实物放款；有抵押贷款
-wNhbV2 assets of the company passing on the death 死者去世时转移的公司资产
f_ hG2S k assets pledged as security for liabilities 用作负债抵押的资产
eB,@oo% assets portfolio 资产投资组合
K
#J O# assets price 资产价格
abEdZ)$ assets quality 资产质素
{@-tRm& assets realization 资产变现
oK"#*n assets refinancing arrangement 资产再集资安排
C8:y+pH_U; assets securitization 资产证券化
iq 8Hq)I] assets situated outside Hong Kong 在香港以外地方的资产
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&$ c+ assets stripping 削减资产；拆卖资产
WS@8Z0@ RD assets value 资产值
[{ A5 BE - assignee 承让人
d+8|aS<A assignment 转让；转让书；转让契
N$Tzxs assignment of interest 权益转让
,qdZ6bv,]| assignment of letters patent and trade mark 专利证书及商标转让
x_4{MD^% assignment of property 物业转让；物业转让书
%.{xo.`a[ assignment right 转让权
4%TmW/yd assignor 转让人
0=OvVU;P associate 有联系的人；有关连人士；相联者；合伙人；联系人
'w\Gd7 E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
' 1 \UFz associate member 附属会员
cavz Xz associated body corporate 相联法人团体
&23t/` associated company 相联公司；联属公司
2&F H8 associated corporation 相联法团
-PiZvge Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&v+Hl ^ 公认会计师公会〔英国〕
<<1_rRL] Association of Futures Exchange Brokers 香港期货经纪协会
S?~/
V ] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.Na'yS `J association of underwriters 承保人组织
Psjk
7\ assumption of control 接管
mi sPJO&QD assurance 担保；保险；转易；转易书
L i`OaP$ assurance of interest 权益的转易
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LBW# at 19XX price 按一九ＸＸ年价格计算
\Q,5 Ne'o at a discount 按赔价计算；按贴水价格计算；打折扣
(G{2ec:? at a premium 按溢价计算；按升水价格计算
]5eZLXM at call 通知付款；按通知
S'AS,'EnY at constant market price 按固定市价计算
Yb>A?@S at constant price 按固定价格计算
7{
QjE at cost 按成本计算
')E4N+h/ at current market price 按当时市价计算；按现时市价计算
Z3A"G WY at current price 按当时价格计算；按现时价格计算
%TQ5#{Y at factor cost 按要素成本计算；按生产要素成本计算
B]cV|S| at money-of-the-day price 按付款当日价格计算
]i'gU(+;` at or better 按指定或较佳价位〔买卖指令〕
Hb9r.;r<EW at par 按面值计算；平价
5cC) &}I at sight 见票即付
t-J\j"~%+ at the close 按收市盘
_,|N`BBqd at the opening 按开市盘
"& q])3h = attestation 见证；见证条款
jX91=78d at-the-money option 平价期权
G/}nwj\ attorney 受权人；受托代表人
&vS @-K attornment 新拥有人承认书
'ewVn1ME[ attributable profit 可归属利润
[Z+E_Lbz attributable share value 可归属股份价值
,6^V)F Auckland Stock Exchange 奥克兰证券交易所
1 |#j/ auction 拍卖
]=0$-ImQ@x auctioneer 拍卖商
3VmF1w
2 audit 审计；核数
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n>YS Audit Commission 审计署
nA XWbavY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P;l D ri 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
> `.$Tyw audit review 帐目审查
(W $> !1~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qu0dWgK audited account 审计帐目；经审计的帐目
U^ xtS g audited annual account 经审计的周年帐目
.&c!k1kH audited balance sheet 经审计的资产负债表
MG0d&[ auditor 核数师；核数主任；审计师
CK RnkTTiV auditor's certificate 核数师证明书；审计师证明书
83YQ c auditor's report 核数师报告；审计师报告
FKu^{'Y6E0 Aussie bond 澳元债券
Yu9.0A_) : austerity budget 紧缩预算
C2Af$7c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E@^mlUf Australia All Ordinaries Index 澳洲所有普通股票指数
3!KEk?I] Australian Dollar [AUD] 澳元
r#' E;Yx Australian Options Market 澳大利亚期权市场
3 gU*, K7 Australian Securities Commission 澳洲证券事务监察委员会
23[X mBf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{'eF;! !Dy Australian Stock Exchange 澳大利亚证券交易所
:l ?/]K Austrian Schilling [ATS] 奥地利先令
_f~m&="T! authentication 认证；鉴证
/s~&$(d59o authority to purchase 委托购买证；委购书
Fo[=Dh*AqU authorization 认可；核准；授权；授权书
sD`OHV: authorization by direction 指示授权
I=Xj;\b authorization by instruction 指令授权
Q?TXM1Bp authorization by warrant 令状授权
[+Y;w`;Fq authorization of unit trust 单位信托的认可
\KPwh]0 authorized agent 指定代理人
2 *@ .hBi authorized capital 法定资本
? ;)F_aHp authorized clerk 出市员
d<B=p&~ authorized dealer 认可交易商
~ 'L`RJR authorized financial institution 认可财务机构
: yC|Q) authorized fund 认可基金
#R$[ ? fW authorized fund house 获授权的基金公司；认可基金公司
=5Auk 5& authorized institution 认可机构
ZpQ8KY$ 5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>^hy@m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#mcU);s authorized insurer 获授权保险人；获认可承保人
xK C{P{: authorized investment 特准投资项目
ac??lHtH9 authorized person 获授权人
4 Z< authorized representative 获授权代表
O/2Jz authorized share capital 法定股本
X-=J7G`\h# automated quotation system 自动报价系统
o@g /,V $ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nH^ RQ'19 自动交易系统〔香港期货交易所有限公司〕
/Jc i 1o automatic adjustment mechanism 自动调整机制
KdB9Q ; automatic adjustment system 自动调整系统
d8Kxtg
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<FFaaGiE> automatic exchange rates accumulation system 自动化汇率累集系统
]w[T_4 l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@n:.D9 automatic teller machine [ATM] 自动柜员机
+4 %: q~C autopay 自动转帐
Ghpk0ia%d available assets 可用资产
<< [ hZ$. available fiscal reserve 现存财政储备
;BMm4 7< available profit 可用利润
r@m2foaO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
FI$#x%A average 平均；平均数；海损
k_<8SG+` average basic salary 平均基本薪金
!,3U_! average consumer expenditure 平均消费开支；一般消费开支
edy6WzxBcm average cost 平均成本
CAD:if V average cost of land production 增辟土地平均成本
J6Q}a7I# average daily turnover 平均每日成交额
ep3iI77/ average daily wage rate 平均每日工资率
`F<[\@\d5 average expenditure pattern 平均开支模式
cWA$O*A average growth rate 平均增长率
M :Aik& average net fixed assets 固定资产平均净值
IN%04~= H average of relatives 相对价格平均数
Ma`Goi\vFk average price 平均价格
)bG d++2 average propensity to consume 平均消费倾向；一般消费倾向
MjHjL~ Tg average propensity to save 平均储蓄倾向；一般储蓄倾向
[o,S.!W8 average rate 平均率
?~5J!|r# average revenue 平均收入；平均收益
S AEV " average stock 平均库存；平均存货
aab?hR average yearly rent 平均年租
=':,oz^| avoidance of double taxation 避免双重课税
@GiR~bKZ avoidance of tax 避税
