A:
B.z$0=b A share Ａ股；甲类股份
.
,7bGY 1$ abatement of tax 减税；减扣免税额
0lw>mxN ABN AMRO Bank N.V. 荷兰银行
X/!_>@`7? above-the-line expenditure 线上项目支出；经常预算支出
0mw1CUx9K above-the-line receipt 线上项目收入；经常预算收入
V"FQVtTx7 ABSA Asia Limited 南非联合亚洲有限公司
lame/B&nc absolute change 绝对数值变更
'U@o!\=a absolute expenditure 实际开支
(IJNBJb absolute guideline figure 绝对准则数字
_|HhT^\P absolute interest 绝对权益
3v* ~CQy9 absolute order of discharge 绝对破产解除令
\P\Z<z7jy absolute profit margin 绝对利润幅度
;*K4{wvG absolute value 实值；绝对值
R>'
%}|v/ absolutely vested interest 绝对既得权益
_ k-_&PR absorbed cost 已吸收成本；已分摊成本
"kg `TJf= absorption 吸收；分摊；合并
7#8G n=g absorption rate 吸收率；摊配率；分摊率
=x~I'|%3 ACB Finance Limited 亚洲商业财务有限公司
b@:OlZ~ % acceptable form of reciprocity 合理的互惠条件
c]=2>ov)hR acceptable rate 适当利率；适当汇率
">A<%5F2 acceptance agreement 承兑协议
5&Oc`5QD acceptance for honour 参加承兑
4aayMS !# acceptor 承兑人；接受人；受票人
rk= D5E7 acceptor for honour 参加承兑人
^xo<$zn accident insurance 意外保险
.nV2 n@SR Accident Insurance Association of Hong Kong 香港意外保险公会
>J"IN I accident insurance scheme 意外保险计划
DA=! AK> accident year basis 意外年度基准
~lj~ ]j accommodation 通融；贷款
0D-`>_ accommodation bill 通融票据；空头票据
]`^! ]Ql accommodation party 汇票代发人
M .# } account balance 帐户余额；帐户结余
3? {AGJ1 account book 帐簿
k.T=&0J_1 account collected in advance 预收款项
LZ*8YNp1' account current book 往来帐簿
-@ TY8#O#- account of after-acquired property 事后取得的财产报告
9tiZIm93] account of defaulter 拖欠帐目
g40Hj Y account payable 应付帐款
OATdmHW account payee only [A/C payee only] 只可转帐；存入收款人帐户
j m0p%%z account receivable 应收帐款
_= v#"l account receivable report 应收帐款报表
+z
>)'# account statement 结单；帐单；会计财务报表
?H{[u rLn account title 帐户名称；会计科目
N(/) e accountant's report 会计师报告
[m~J6WB Accountant's Report Rules 会计师报告规则
.6?"<zdPU accounting and auditing procedure 会计与审计程序；会计与核数程序
igO>)XbsM Accounting Arrangements 《会计安排》
MDMd$] CW accounting basis 会计基础
Lx"GBEkt7 accounting by Official Receiver 破产管理署署长呈交的帐目
q*!R4yE; C Accounting Circular 《会计通告》
)m%uSSx # accounting class 会计类别
%1z;l. c accounting date 记帐日期；会计结算日期
MqmQ52HR accounting for money 款项核算
Z~'t'.=z Accounting Officer 会计主任
t;O) accounting period 会计报告期；会计期
tm1 = accounting policy 会计政策；会计方针
pP<8zTLn accounting practice 会计惯例
c{#2;k
Q, accounting principle 会计准则
/qpSmRL accounting record 会计记录
h$S#fY8 accounting report 会计报告
Y\ xEPh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y$'j9bUJ Accounting Society of China 中国会计学会
C Ey\1D accounting statement 会计报表
G5ATR<0m accounting system 会计制度；会计系统
sqkWQ`Ur accounting transaction 会计事项；帐务交易
~uQ*u.wi accounting treatment 会计处理
)'shpRB;1 accounting year 会计年度
Spm 0` accretion 增值；添加
6 F\ 6,E accrual 应计项目；应累算数目
% " RJi? accrual basis 应计制；权责发生制
]lWqV accrual basis accounting 应计制会计；权责发生制会计
yR[6s#F/h accrue 应累算；应计
]4:QqdV accrued benefit 应累算利益
K.tNV{OL accrued charges 应计费用
W"{G gk ` accrued cumulative preference share dividend 应累算的累积优先股股息
l1KMEGmG accrued expenses 应累算费用
hCxg6e<[ accrued interest payable 应付利息；应计未付利息
TykT(= accrued interest receivable 应收利息；应计未收利息
&AiAd6 accrued right 累算权益
]uXJjS f accruing profit 应累算的利润
(m]l -Re accumulated fiscal reserve 累积财政储备
8P I%Z6 accumulated profit 累积利润；滚存溢利
d)%WaM%V accumulated reserve 累积储备
SX 4*804a_ accumulation of surplus income 累积收益盈余
A#U! KX acquired assets 既得资产
Koa9W >! acquisition 收购；购置；取得
m^ X51,+< acquisition cost 购置成本
I{Du/"r# acquisition expenses 购置费用
n,I3\l9 acquisition of 100% interest 收购全部股权
.Rr^AGA4 acquisition of control 取得控制权
%9-^ ,og acquisition of fixed assets 购置固定资产
D(b01EQ;d acquisition of shell “买壳”
r. 82RoG?G acquisition price 收购价
E@}F ^0c act of God 天灾
?Uql 30A acting partner 执事合伙人
l4C {LZ active market 买卖活跃的市场；交投畅旺的市场；旺市
"t|) Kl active partner 积极参与的合伙人
dX(JV' 18A active trading 交投活跃
+p u[JHF actual circulation 实际流通
{3Inj8a=?A actual cost 实际成本
1U\ap{z@ actual expenditure 实际开支；实际支出
]#0 ( actual income 实际入息；实际收入；实际收益
+eVYy _bL- actual market 现货市场
1tuvJ+`{ actual price 现货价；实际价格
bWSN]]e1# actual profit 实际利润
8SRR)O[)} actual quotation 实盘；实际价位；实际报价
n 0!8 )Sth actual year basis 按实际年度计算
5es t actuals 实货
W"\~O"a actuarial investigation 精算调查
IjI'Hx actuarial principle 精算原则
!do` OEQKR actuarial report 精算师报告
K EAXDF&# Actuarial Society of Hong Kong 香港精算学会
Q M,#:m1o actuarial valuation 精算师估值
{}$9
70y actuary 精算师
EQ%o oAb8 ad referendum agreement 暂定协议；有待覆核的协定
<G})$f'x2 ad valorem duty 从价税；按值征税
wAh]C;+ { ad valorem duty system 从价税制
zB.cOMx ad valorem fee 从价费
L V}R 9f ad valorem tariff 从价关税
SYJO3cY additional allowance 额外免税额
-()WTdIy additional amount for unexpired risk 未过期风险的额外款额
c~0kZ A6 additional assessable profit 补加应评税利润
~aC ?M& additional assessment 补加评税
PD#,KqL: additional commitment 额外承担
< 4r8H-(% additional commitment vote 额外承担拨款
reu[rZ& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%;`Kd}CO additional dependent parent allowance 供养父母额外免税额
j~v`q5X additional provision 额外拨款
@SX%q&- additional stamp duty 附加印花税
j>8DaEfwx additional tax 补加税罚款；补加税款
;| Cd q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s5~k]"{j adjudged bankrupt 被裁定破产
c 4z&HQd adjudicated bankrupt 裁定破产人
%H{pU:[5 * adjudication fee 裁定费；评定印花税额手续费；评估契据费
]r`;89:s> adjudication of bankruptcy 裁定破产；宣告破产
-K{ R7 adjudication of insolvency 裁定无力偿还债务
"vGh/sXW adjusted actual 经调整的实数；调整后的实数
0 C4eer+D adjusted current assets 经调整的流动资产；调整后的流动资产
i/:L^SQAq adjusted figure 经调整的数字；调整后的数额
PMjNc_)) adjusted liabilities 经调整的负债；调整后的负债
G,C`+1$ * adjusted loss 经调整的亏损；调整后的亏损
*6I$N>1 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
d4o
^+\ adjusted profit 经调整的利润；调整后的利润
2A_1 E \ adjusted surplus 经调整的盈余额；调整后的盈余额
MQ,K%_m8 adjusted value 经调整的价值；调整后的价值
I Q &PPC adjustment 调整；修订；理算〔保险〕
W NR]GI adjustment centre 调剂中心
vF\>; pcT adjustment lag 调整过程的时间差距；调整时差
O_QDjxj^rZ adjustment mechanism 调整机制
, gV#x7IW adjustment of loss 亏损调整
z'l$;9(y adjustment process 调整过程；调整程序
u(vZOf]jL adjustment range 调整幅度
r1!1u7dr
t administered exchange rate 受管制汇率
]V"P
&; m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l7`{ O/hN administration expenses 行政费用
&'6/H/J administration fee 手续费；行政费
H Z3;2k administration in bankruptcy 破产管理
S:1[CNL; administration order 遗产管理令
CPB{eQeDuv administrator 管理人；遗产管理人
Es>' N3A
z administrator of the estate 遗产管理人
6 Bq_<3P_ admission of debt 债项承认书
5CK +\MK admission of proof 接纳债权证明
A f'&, 1=q advance 放贷款项；垫付款项；预支款项；预付款项
~5
6&!4 advance account 暂支帐目；预付款帐户
)>@S8v,( advance compensation 预付补偿金
]_ C"A advance from shareholder 股东垫款
Pe`mZCd^ advance pending reimbursement 预支以待日后付还
s;A7:_z#7 advanced economy 先进经济体系
8 063LWV advancement 预付；预付财产
8AR8u!;8 advances warrant 垫款令
4 t*%( advancing 贷出
gC}}8( k adverse balance 逆差
eT
b!xb adverse exchange 逆汇
P m v @ advertisement addressed to shareholders 在报章刊登的致股东通告
E &9<JS advice for collection 托收通知书
,Zmjw@ w advice of drawing 提款通知书；汇票通知书
)N 3^r>(e< advice of payment 付款通知
TcZ.5Oe6h# Advisory Committee [Securities and Futures Commission]
>pu4 G+M 谘询委员会〔证券及期货事务监察委员会〕
/3s&??{tv Advisory Committee on Diversification 经济多元化谘询委员会
T0 K!Msz affidavit 誓章；遗产申报誓章
2^[dy>[y0 affidavit of no receipt 述明无收款的誓章
tz ;3 affiliate 联号；联营公司；附属公司
cWW?@ _ affiliated company 附属公司；联号；联营公司
UZ<K'H,q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;JxL>K( affordability 负担能力
"_/ih1z] African Development Bank [AfDB] 非洲开发银行
W&5/1``u\ after-acquired property 事后取得的财产
>/ay'EyY;> after-hours dealing 市后交易
L[<#>/NPy after-tax profit 税后盈利；税后利润；税后溢利
;6/WjUDw<| agency agreement 代理协议
m>=DJ{KQ agency expenses 代理机构的开支
SKC ;@? agency fee 代理费
DS?.'"n[u Agency Law 《代理法》
Pn!~U] A$% agent 代理人；承销人
!.P||$x`& agent of company 公司代理人
!E$$ FvL agent's fee 代理人费；经纪费
n])#< 0 aggregate 总计；总数；总体数字
Wt/;iq" aggregate amount 总款额；总额
2E }vuw=c aggregate assets and liabilities 总体资产与负债
*2 Pr1U aggregate at constant price 按固定价格计算的总体数字
3sr_V~cZ9 aggregate demand 总需求
||hQ*X<m> aggregate gross position 总持仓量
VAiJL aggregate limit 总限额
M5{#!d}^D aggregate of salaries tax 合计薪俸税
1.14tS-}[4 aggregate performance 总体表现；总体业绩
w_{tS\ aggregate supply 总体供应
Qvp"gut)%X aggregate surplus 总盈余
s 4bV0k aggregate total 整体总额
` <1Wf aggregate value 总值；合计价值
i "&FW&W aggregated basis 合计基准
<Y k i8 aggregated net chargeable income 合计应课税入息实额
4Ly>x>b < aggregation 合并计算；合计；总和
vAX ( 3 aggregation of incomes of husband and wife 夫妇入息合并计算
u Z6krI aggregation of property 财产的总和
C8K2F5c5 agio 差价；贴水
_mSefPl 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》
1(DiV#epG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GK/Po51 《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》
ZV gfr vZP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T-N>w;P 《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》
JP8}+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Et3 I(X 3 《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?7?tL2 agreement for a settlement 授产协议
`XxnQng agreement for assignment 转让协议
&_L%wV|[ agreement for sale 售卖协议；买卖协议
l~E~! MR agreement for sale and purchase 买卖协议
Ef] Hpjvp agreement for the payment of interest 支付利息协议
3en 9TB agreement for the repayment of money 还款协议
mG
S4W; agreement of reinsurance 再保险协议
z>W:+W"o Agricultural Bank of China 中国农业银行
%> Ft A) air passenger departure tax 飞机乘客离境税
I V,4BQ$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G(t:s5: airport tax 机场税
6qT@M0 )i alcohol duty 酒精税
SES.&e|!6 alienation 让与；让渡；转让
?4':~;~ alimony 生活费；赡养费
CyIlv0fd} All Ordinaries Index [AOI] 所有普通股指数
FMdu30JV all risks 全险；综合险
! AwMD All Sales Record for Stock Market 《股票市场成交报告》
uG\~Hxqw7O Allied Capital Resources Limited 新联财务有限公司
*I 1 H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X%b1KG|#( allocation letter 拨款信件
%mC@} allocation of fund 分配款项；预留款项
ny{C,1QG allocation of profit 利润分配；溢利分配
Om*QN]lGq allocation warrant 拨款令
CY o
m allotment 分配；配股
ILm +o$o ~ allotment notice 股份配售通知；配股通知
8 #4K@nm5 allotment of shares 股份分配
V|u2(* allowable 可获宽免；免税的
uo `R allowable business loss 可扣除的营业亏损
y X!u & allowable expenses 可扣税的支出
I/7!5Z* allowance 免税额；津贴；备抵；准备金
t^'nh
1= allowance for debts 债项的免税额
[Vs\r&qL allowance for depreciation by wear and tear 耗损折旧免税额
iaL@- dg allowance for funeral expenses 殡殓费的免税额
~ YH?wdT allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E`TZ:W]r, allowance for repairs and outgoings 修葺及支出方面的免税额
@6UtnX'd allowance to debtor 给债务人的津贴
a/ A c^!( alteration of capital 资本更改
k o@ej^ alternate trustee 候补受托人
L"ho|v9: amalgamation 合并
`N\ ^JAGW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:9QU\{2 ambit of charges 征税范围；收费范围
pyhXET
' amended valuation 经修订的估值
|mt W) American Commodities Exchange 美国商品交易所
ZxvH1qx8 American Express Bank Limited 美国运通银行
es7;eH*O9 American Stock Exchange 美国证券交易所
8$NVVw]2, amortization 摊销
YNB M \Q amount due from banks 存放银行同业的款项
=2&\<Q_Fi amount due from banks abroad 存放海外银行同业的款项
b ~zSs ws. amount due from holding companies 控股公司欠款
'OnfU{Ai amount due from local banks 存放本港银行同业的款项
S# ]] h/ amount due to banks 银行同业的存款
Xz4q^XJ amount due to banks abroad 海外银行同业的存款
8Qg{@#Wr amount due to holding companies 控股公司存款
4|PWR_x amount due to local banks 本港银行同业的存款
jC&fnt,O amount due to outport banks 外埠银行同业的存款
Ql{#dcRx amount for note issue 发行纸币的款额
r<0E[ ~ amount of bond 担保契据的款额
*duG/?>P amount of consideration 代价款额
dBI-y 6R amount of contribution 供款数额
Y|R =^
=d\ amount of indebtedness 负债款额
_ 9>,9aL amount of principal of the loan 贷款本金额
Hf('BagBL amount of rates chargeable 应征差饷数额
SRfh{u amount of share capital 股本额
m]?Z_*1 amount of sums assured 承保款额
9\ "\7S/Z amount of variation 变动幅度
btg= # u amount of vote 拨款数额
b d 1^ amount payable 应付款额
}{F )Ren amount receivable 应收款额
Pk;w.)kT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CFFb> d analysis 分析
`ArUoYb B ancillary risk 附属风险
%*
0GEfl/ annual account 周年帐目；周年帐目报表；年度决算；年结
v\@qMaPY annual accounting date 年结日期
5[;[ Te9=S annual allowance 每年免税额；年积金；年度津贴；年津
e_b,{l# annual balance 年度余额
Ii+3 yE@c annual disposable income 每年可动用收入
$U[d#:] annual estimates 周年预算
1>e30Ri,g annual fee 年费
0~U 0s3 annual general meeting 周年大会
d >f;N+O% annual growth rate 年增率；每年增长率
/<-PW9X? annual long-term supplement 长期个案每年补助金
!*v%
s annual pensionable emolument 可供计算退休金的年薪
:la i0>
D annual report 年报
|!(8c>]Bo Annual Report on the Consumer Price Index 《消费物价指数年报》
Yh9 5W annual return 周年报表；周年申报表；每年报税表格
'bx}[
Annual Return Rules 《周年报表规则》
<PSz`)SN annual review of consumer prices 每年消费物价回顾
Lc~m`=B annual roll-forward basis 逐年延展方式
x/<ow4C annual salary 年薪
mW{;$@PLF" annual statement 年度报表；年度决算表
N[
= I 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
JA4 Zg*7I annuitant 年金受益人
k^oSG1F annuity 年金
8sj2@d annuity contract 年金合约
a[ hF2/* annuity on human life 人寿年金
w9Yx 2 antecedent debt 先前的债项
k*A(7qQA`4 ante-dated cheque 倒填日期支票
(GRW(Zd4 anticipated expenditure 预期开支
~k34#j:J65 anticipated net profit 预期纯利
IGTO|sT" anticipated revenue 预期收入
zh) &6'S\ anti-inflation measure 反通货膨胀措施
E6GubU anti-inflationary stance 反通货膨胀立场
<qR$ `mLN apparent deficit 表面赤字
!IOmJpl ' apparent financial solvency 表面偿债能力
6Y2,fW8i, apparent partner 表面合伙人
D#<y
pJR application for personal assessment 个人入息课税申请书
L9/'zhiZBx application of fund 资金应用
)FwOg;=3M" application to release as liquidator and to destruct the books of accounts and documents
9we];RYK 申请免除清盘人职务及毁灭帐簿与文件
w}1 IP- appointed actuary 委任精算师
`)a| Q appointed auditor 委任核数师；委任审计师
4&NB xe appointed trustee 委任的受托人
TzC(YWt appointer 委任人
,P <I<QYu apportioned pro rata 按比例分摊
_ %mm apportionment 分配；分摊
gp9O%g3' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
- }m apportionment formula 分摊方程式
*wJ$U apportionment of estate duty 遗产税的分摊
(~G *' /) appraisal 估价；评估
1t Xc7NA< appreciable growth 可观增长
dFg&|Lp appreciable impact 显着影响
{b - C,J appreciable increase 可观增长
6Y [&1c8 appreciation 增值；升值
s>;"bzzq appreciation against other currencies 相对其他货币升值
oRd{?I&NY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>*!T`P}p appreciation tax 增值税
@Xoh@:j\ appropriation 拨款；拨用；拨付
~jw:4sG appropriation account 拨款帐目
No\#N/1@P Appropriation Bill 拨款法案
*4~7p4 [ appropriation-in-aid system 补助拨款办法
)%jS9e{d approved assets 核准资产
L\ysy2E0 approved basket stock 认可一篮子证券
s-*N_Dv approved budget 核准预算
IRM jL.q approved charitable donation 认可慈善捐款
O#i gH approved charitable institution 认可慈善机构
26~rEOgJ approved currency 核准货币；认可货币
;s3@(OnjZ approved estimates 核准预算
Rb<|
<D+ approved estimates of expenditure 核准开支预算
d '2JMdbc approved overseas insurer 核准海外保险人
:C;fEJN approved overseas trust company 核准海外信托公司
=x w:@(]{ approved pooled investment fund 核准汇集投资基金
;2h"YU- b approved provident fund scheme 认可公积金计划
cV:Q(|QC approved provision 核准拨款
+PYR approved redeemable share 核准可赎回股份
p3fV w]N approved regional stock 认可地区性证券
>]}VD "\ approved retirement scheme 认可退休金计划
RCqL~7C+ k approved subordinated loan 核准附属贷款
3D c^lfn arbitrage 套戥；套汇；套利
~@@t-QY arbitrageur 套戥者；套汇者
F@/syX;bb5 arbitrary amount 临时款项
T J>Y J D arrangement 措施；安排；协定
kk126?V]_ arrears 欠款
w32F?78] arrears of pay 欠付薪酬
AkjoD7.* arrears of revenue 逾期未收税款；逾期未收的帐项
h1>.w
pr articles of association 组织章程；组织细则；组织章程细则
,=!s;+lu{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h%:wIkZ/ ascertainment of profit 确定利润
a:|]F| "Asia Clear" “亚洲结算系统”
b c
.Vy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C Ws;1`aP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yq3"VFh3d Asian Development Fund [ADF] 亚洲发展基金
~=wBF Asian dollar bond 亚洲美元债券
,hK
=x Asian dollar market 亚洲美元市场
mp3 Dc Asian dollar rate 亚洲美元利率
N0fE *xo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@W+8z#xr' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M-Nn \h$, asked price 沽盘；喊价；索价；卖方报价
>VjtKSN assessable income 应评税入息
f].z . assessable loss 应评税亏损
nb5%a assessable profit 应评税利润
rGH7S!\AM assessable value 应评税值
3I?yRE assessed profit 估定利润
!4F@ !.GG! assessed value 经评估价值
Z[+Qf3j}o6 assessment 评税；评定；估价；评税单
o\j<EQb. assessment number 评税编号；估价编号
*=z.H
* assessment of additional tax 补加税评税
|q o3
E assessment of performance 业绩评估；实绩评价
hQSJt[8My Assessor 评税主任
~R|fdD/ % asset price bubbles 资产价格泡沫
AF{o=@ asset-backed securities 具资产保证的证券
,^xsdqpe assets accretion 资产增值
P\c0Q;){h" assets and liabilities 资产与负债
(I `< ; assets betterment statement 资产递增表；资产改进表
hy"p 8j7_ assets lending 实物放款；有抵押贷款
x2i`$iNhmP assets of the company passing on the death 死者去世时转移的公司资产
Fo"' [` assets pledged as security for liabilities 用作负债抵押的资产
[-[|4|CnOm assets portfolio 资产投资组合
fv3)#>Dgp> assets price 资产价格
/7*qa G assets quality 资产质素
[0+5 Gx assets realization 资产变现
h^9Ne/s ~ assets refinancing arrangement 资产再集资安排
(K"t</] assets securitization 资产证券化
d@|j>Z assets situated outside Hong Kong 在香港以外地方的资产
'9wD +'c=A assets stripping 削减资产；拆卖资产
s|!b: Ms` assets value 资产值
D/{ Spw@ assignee 承让人
_ )^n[_E assignment 转让；转让书；转让契
Qzk/oH s assignment of interest 权益转让
A[d'*n[ assignment of letters patent and trade mark 专利证书及商标转让
]
)x z assignment of property 物业转让；物业转让书
Q!%CU8!`& assignment right 转让权
I(WND/ & assignor 转让人
~?A,GalS associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y@'1}=`J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"ZVBn!
associate member 附属会员
8< ^6<c associated body corporate 相联法人团体
^_Z Qf associated company 相联公司；联属公司
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x?cc associated corporation 相联法团
dR /UXzrc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sXC]{]
P 公认会计师公会〔英国〕
ZsPBs4<p
Association of Futures Exchange Brokers 香港期货经纪协会
h$zPQ""8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K[ TMTn association of underwriters 承保人组织
o:Z*F0q m assumption of control 接管
+FVcrL@ assurance 担保；保险；转易；转易书
l:+pO{7L assurance of interest 权益的转易
H "?-&>V- at 19XX price 按一九ＸＸ年价格计算
zT+yZA.L at a discount 按赔价计算；按贴水价格计算；打折扣
cfe[6N at a premium 按溢价计算；按升水价格计算
=Jl1D*B* at call 通知付款；按通知
Pq7tNM E at constant market price 按固定市价计算
0\}j[-`pF at constant price 按固定价格计算
PuABS >.; at cost 按成本计算
~KfjT
p# at current market price 按当时市价计算；按现时市价计算
-+I! (? at current price 按当时价格计算；按现时价格计算
<F. Ol/ 'h at factor cost 按要素成本计算；按生产要素成本计算
7#|NQ=yd at money-of-the-day price 按付款当日价格计算
Sdt2D at or better 按指定或较佳价位〔买卖指令〕
yM D* >8/ at par 按面值计算；平价
.y[K =p3 at sight 见票即付
$l[*Y at the close 按收市盘
1@qb.9wZ6 at the opening 按开市盘
7iJk0L$]x attestation 见证；见证条款
.r*b+rc;] at-the-money option 平价期权
U ._1'pW attorney 受权人；受托代表人
s*#|EdD6@ attornment 新拥有人承认书
I A!ixabG attributable profit 可归属利润
!`#9#T| attributable share value 可归属股份价值
WE~3(rs#X# Auckland Stock Exchange 奥克兰证券交易所
N$,)vb< auction 拍卖
O-2H!58$) auctioneer 拍卖商
^9b
`;}) . audit 审计；核数
L,4 ^Of Audit Commission 审计署
R +JI ?/H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x?<5=, 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〕
u# UeJu O audit review 帐目审查
et ~gO!1:* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ta 6 WZu audited account 审计帐目；经审计的帐目
; qk~> audited annual account 经审计的周年帐目
FW.dHvNX audited balance sheet 经审计的资产负债表
Q#r 0DWo\ auditor 核数师；核数主任；审计师
/eMZTh*1P auditor's certificate 核数师证明书；审计师证明书
K+$c,1wb auditor's report 核数师报告；审计师报告
{4m"S 7O Aussie bond 澳元债券
a&ByV!%%+_ austerity budget 紧缩预算
2nie I*[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fY"28# Australia All Ordinaries Index 澳洲所有普通股票指数
&lS0"` J= Australian Dollar [AUD] 澳元
tx1jBh :e= Australian Options Market 澳大利亚期权市场
z|?R=;,u` Australian Securities Commission 澳洲证券事务监察委员会
Po4 cb FZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
| 8`;55G Australian Stock Exchange 澳大利亚证券交易所
@>:07 ]Dxo Austrian Schilling [ATS] 奥地利先令
imhq*f#A[ authentication 认证；鉴证
l?1!h2z% authority to purchase 委托购买证；委购书
p +7BsW .l authorization 认可；核准；授权；授权书
!^fJAtCN] authorization by direction 指示授权
;VFr5.*x authorization by instruction 指令授权
B:r-')!0$# authorization by warrant 令状授权
"=n8PNV/
c authorization of unit trust 单位信托的认可
;Gs**BB& authorized agent 指定代理人
C;)
xjZiR authorized capital 法定资本
_~(Xd@c( authorized clerk 出市员
F i/G, [q authorized dealer 认可交易商
ZAH<!@qh authorized financial institution 认可财务机构
U?lu@5 ^Z authorized fund 认可基金
O]g+z$2o authorized fund house 获授权的基金公司；认可基金公司
#rr-4$w+ authorized institution 认可机构
`pMI[pLZe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2* L/c- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fBOPd = authorized insurer 获授权保险人；获认可承保人
ge oN4 authorized investment 特准投资项目
6qJB"_. authorized person 获授权人
66 Xt=US authorized representative 获授权代表
|\( /dXXP authorized share capital 法定股本
%UJ4wm automated quotation system 自动报价系统
)x7hhEk=^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l.W:6", w 自动交易系统〔香港期货交易所有限公司〕
F`Y<(]+
automatic adjustment mechanism 自动调整机制
KUyJ"q<W automatic adjustment system 自动调整系统
Yc V ~S# b Automatic Clearing House 自动票据交换所
h^ *{chm] automatic exchange rates accumulation system 自动化汇率累集系统
<"+C<[n. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8)! ;[G| automatic teller machine [ATM] 自动柜员机
,7g;r_qwA autopay 自动转帐
m8 PB2h available assets 可用资产
6;pREM+ available fiscal reserve 现存财政储备
qi2dTB available profit 可用利润
iP%=Wo. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)\;r
V'; average 平均；平均数；海损
[E~TYk; average basic salary 平均基本薪金
E}= ,"i average consumer expenditure 平均消费开支；一般消费开支
8 vw]u_e average cost 平均成本
R7{hoqI2 average cost of land production 增辟土地平均成本
\If gL$+ average daily turnover 平均每日成交额
(B-9M) average daily wage rate 平均每日工资率
5w1[KO#K| average expenditure pattern 平均开支模式
X8x>oV;8 average growth rate 平均增长率
7$=@q|$ average net fixed assets 固定资产平均净值
+3>4 ?,^g average of relatives 相对价格平均数
;LE
@Ezx average price 平均价格
fdG.=7` average propensity to consume 平均消费倾向；一般消费倾向
6I#DlAU@v average propensity to save 平均储蓄倾向；一般储蓄倾向
&zcj U+n average rate 平均率
Sh6Cw4 R average revenue 平均收入；平均收益
Vgn1I(Gj 4 average stock 平均库存；平均存货
ZRm\d3x4 average yearly rent 平均年租
3p W
MS& avoidance of double taxation 避免双重课税
AZ y2Pu56 avoidance of tax 避税
