A:
|:SV=T: A share Ａ股；甲类股份
2@ T0 QJ abatement of tax 减税；减扣免税额
)/f#~$ws ABN AMRO Bank N.V. 荷兰银行
8aQTm- {m above-the-line expenditure 线上项目支出；经常预算支出
&OFVqm^ above-the-line receipt 线上项目收入；经常预算收入
b i-A m/9 ABSA Asia Limited 南非联合亚洲有限公司
k~;~i)Eg absolute change 绝对数值变更
;s~xS*(C absolute expenditure 实际开支
D]d! lMK/ absolute guideline figure 绝对准则数字
\8*j"@ !H absolute interest 绝对权益
?mV2| ; absolute order of discharge 绝对破产解除令
9*JxP%8T~X absolute profit margin 绝对利润幅度
fFC9:9< absolute value 实值；绝对值
aiX4;'$x! absolutely vested interest 绝对既得权益
V@L By1z absorbed cost 已吸收成本；已分摊成本
08@4u
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- A}$5/ absorption rate 吸收率；摊配率；分摊率
O>f*D+A- ACB Finance Limited 亚洲商业财务有限公司
rv)Eg53Q acceptable form of reciprocity 合理的互惠条件
r_ m |?U
% acceptable rate 适当利率；适当汇率
W@GU;Nr acceptance agreement 承兑协议
.0>bnw acceptance for honour 参加承兑
[GM!@6U acceptor 承兑人；接受人；受票人
ZJ)>gV acceptor for honour 参加承兑人
)2Q0NbDn accident insurance 意外保险
#WUN=u Accident Insurance Association of Hong Kong 香港意外保险公会
8>|4iT accident insurance scheme 意外保险计划
8DD1wK\U~ accident year basis 意外年度基准
/QlzWson accommodation 通融；贷款
_Q\rZ
l accommodation bill 通融票据；空头票据
9J M f
T] accommodation party 汇票代发人
A$~H`W<yxB account balance 帐户余额；帐户结余
i+Ne .h account book 帐簿
q} '<[Wg account collected in advance 预收款项
@w%kOX account current book 往来帐簿
\Rt> U|% account of after-acquired property 事后取得的财产报告
tOF8v8Hd account of defaulter 拖欠帐目
kSJ;kz,_ account payable 应付帐款
Zq:
}SU account payee only [A/C payee only] 只可转帐；存入收款人帐户
W }Ll)7(|T account receivable 应收帐款
[N*S5^>1 account receivable report 应收帐款报表
OvC@E]/+ account statement 结单；帐单；会计财务报表
MD;,O3Ge account title 帐户名称；会计科目
&H ,UWtU+ accountant's report 会计师报告
g
C8 deC8 Accountant's Report Rules 会计师报告规则
PHez5 }T accounting and auditing procedure 会计与审计程序；会计与核数程序
iN Lt4F[i Accounting Arrangements 《会计安排》
yWN'va1+$ accounting basis 会计基础
5^qs>k[mN accounting by Official Receiver 破产管理署署长呈交的帐目
S=L#8CID Accounting Circular 《会计通告》
BB/c5?V accounting class 会计类别
I8 W9Kzf accounting date 记帐日期；会计结算日期
4
q % Gc accounting for money 款项核算
u3 +]3!BQ Accounting Officer 会计主任
,
P1m# accounting period 会计报告期；会计期
v-F|#4Q=ut accounting policy 会计政策；会计方针
SoCN.J30 accounting practice 会计惯例
Efd@\m:~> accounting principle 会计准则
I?q-
:9: accounting record 会计记录
E-9>l b accounting report 会计报告
q?w %%.9]X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Jn&u u Accounting Society of China 中国会计学会
I#F,
Mb>: accounting statement 会计报表
'L1yFv
accounting system 会计制度；会计系统
djdSD accounting transaction 会计事项；帐务交易
D+BflI~9mP accounting treatment 会计处理
*|+$7j accounting year 会计年度
;]B Nc" accretion 增值；添加
mCI5^%*0jQ accrual 应计项目；应累算数目
*xeJ4h accrual basis 应计制；权责发生制
]G!
APE accrual basis accounting 应计制会计；权责发生制会计
C-Y7n5 accrue 应累算；应计
tsB}'+!v# accrued benefit 应累算利益
g]b%<DJ accrued charges 应计费用
21?>rezJ accrued cumulative preference share dividend 应累算的累积优先股股息
pXNH accrued expenses 应累算费用
$0M7P5]N*G accrued interest payable 应付利息；应计未付利息
|f}`u F accrued interest receivable 应收利息；应计未收利息
H!y-o'Z accrued right 累算权益
MqWM!v-M accruing profit 应累算的利润
#Gu wbg accumulated fiscal reserve 累积财政储备
obX2 / accumulated profit 累积利润；滚存溢利
i&}LuF8 accumulated reserve 累积储备
g1UQ6Oa accumulation of surplus income 累积收益盈余
#b&=CsW` acquired assets 既得资产
aX bj pb+ acquisition 收购；购置；取得
hg^k lQD acquisition cost 购置成本
NUi&x + acquisition expenses 购置费用
.?F`H[^)^u acquisition of 100% interest 收购全部股权
7pH[_]1" acquisition of control 取得控制权
A~a7/N6s; acquisition of fixed assets 购置固定资产
<Lle1=qQ acquisition of shell “买壳”
@a]`C
$ 6 acquisition price 收购价
}V+&o\4 act of God 天灾
M7gqoJM'Q acting partner 执事合伙人
m}m|(;T active market 买卖活跃的市场；交投畅旺的市场；旺市
&3 ~R-$P active partner 积极参与的合伙人
n>lQ:l~ active trading 交投活跃
~c=*Y=)LG actual circulation 实际流通
:r_/mzR# actual cost 实际成本
rN~V^k actual expenditure 实际开支；实际支出
U`4t4CHA actual income 实际入息；实际收入；实际收益
U<yKC8 actual market 现货市场
w 3L+7V, ! actual price 现货价；实际价格
@^Kw\s actual profit 实际利润
QSo48OFs actual quotation 实盘；实际价位；实际报价
]`@< I'?,X actual year basis 按实际年度计算
ehX4[j6 actuals 实货
H//,qxDc actuarial investigation 精算调查
4d-"kx3X actuarial principle 精算原则
;p( Doy)i actuarial report 精算师报告
{RH)&k&% Actuarial Society of Hong Kong 香港精算学会
Fz$^C Mw5K actuarial valuation 精算师估值
T,4REbm^ actuary 精算师
P 9# }aw+ ad referendum agreement 暂定协议；有待覆核的协定
<
$rXQ ad valorem duty 从价税；按值征税
J\ ? ad valorem duty system 从价税制
0mT.J~}1v ad valorem fee 从价费
]@ms jz' ad valorem tariff 从价关税
4=;`\-7! additional allowance 额外免税额
%B# 8 additional amount for unexpired risk 未过期风险的额外款额
<*4r6UFR additional assessable profit 补加应评税利润
gn${@y ? additional assessment 补加评税
3 _Re>i additional commitment 额外承担
lHgmljn5u additional commitment vote 额外承担拨款
L 3C'q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`[4{]jX+< additional dependent parent allowance 供养父母额外免税额
Z@#k ivcpz additional provision 额外拨款
rdm&Y M`J additional stamp duty 附加印花税
{,o 0 N\( additional tax 补加税罚款；补加税款
sCAWrbOe> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R M`iOV,Y adjudged bankrupt 被裁定破产
bO gVC g adjudicated bankrupt 裁定破产人
K&iU+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
rge/qUr/^ adjudication of bankruptcy 裁定破产；宣告破产
:LR> U;2
adjudication of insolvency 裁定无力偿还债务
SDW!9jm>R adjusted actual 经调整的实数；调整后的实数
@(e/Y/ adjusted current assets 经调整的流动资产；调整后的流动资产
eq36mIo adjusted figure 经调整的数字；调整后的数额
cfW;gFf adjusted liabilities 经调整的负债；调整后的负债
hzy#%FaB adjusted loss 经调整的亏损；调整后的亏损
4{=^J2z 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
2o` L^^ adjusted profit 经调整的利润；调整后的利润
Cy\! H&0wg adjusted surplus 经调整的盈余额；调整后的盈余额
&o)eRcwH` adjusted value 经调整的价值；调整后的价值
pU@ &- adjustment 调整；修订；理算〔保险〕
@w[HXb adjustment centre 调剂中心
bjs{_? adjustment lag 调整过程的时间差距；调整时差
D +9l$**a adjustment mechanism 调整机制
*f+D V[DF adjustment of loss 亏损调整
HS
1zA adjustment process 调整过程；调整程序
1:q5h* adjustment range 调整幅度
~0 gHh administered exchange rate 受管制汇率
]AB4w+6! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@avG*Mr^ administration expenses 行政费用
p!~V@l administration fee 手续费；行政费
mp>Ne6\Tu administration in bankruptcy 破产管理
,A!0:+ administration order 遗产管理令
8}!WJ2[R administrator 管理人；遗产管理人
hdH}4W administrator of the estate 遗产管理人
/.[78:G \, admission of debt 债项承认书
n ]P,5 admission of proof 接纳债权证明
]hi5 nA advance 放贷款项；垫付款项；预支款项；预付款项
WQYw@M~4Q! advance account 暂支帐目；预付款帐户
fnU;DS] W advance compensation 预付补偿金
XXPpj< c advance from shareholder 股东垫款
V3> JZH` advance pending reimbursement 预支以待日后付还
5*Y(%I< advanced economy 先进经济体系
,CQg6- [ advancement 预付；预付财产
#?RT$L>n advances warrant 垫款令
2G BE=T advancing 贷出
.OSFLY#[? adverse balance 逆差
.0'FW!;FV adverse exchange 逆汇
5' [b:YC advertisement addressed to shareholders 在报章刊登的致股东通告
# qdfr3 advice for collection 托收通知书
/gq
VXDY+` advice of drawing 提款通知书；汇票通知书
c\(CbC advice of payment 付款通知
45tQ $jr`1 Advisory Committee [Securities and Futures Commission]
18gApRa 谘询委员会〔证券及期货事务监察委员会〕
O3["5 Advisory Committee on Diversification 经济多元化谘询委员会
S/7?6y~ affidavit 誓章；遗产申报誓章
QNgf vy affidavit of no receipt 述明无收款的誓章
8{4jlL;"`? affiliate 联号；联营公司；附属公司
#\$AB_[ot> affiliated company 附属公司；联号；联营公司
p;9"0rj,z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Bh<6J&<n affordability 负担能力
[$%O-_x African Development Bank [AfDB] 非洲开发银行
,ft KRq after-acquired property 事后取得的财产
L~>~a1p! after-hours dealing 市后交易
C{U"Nsu+1 after-tax profit 税后盈利；税后利润；税后溢利
jk fc=O6 ^ agency agreement 代理协议
RD0=\!w *5 agency expenses 代理机构的开支
4b :q 84 agency fee 代理费
<e@+w6Kp'7 Agency Law 《代理法》
ZA6)@Mn agent 代理人；承销人
2N[/Cc2Tg/ agent of company 公司代理人
q2~@z-q)b agent's fee 代理人费；经纪费
R>n=_C aggregate 总计；总数；总体数字
L/2,r*LNx$ aggregate amount 总款额；总额
{# 4F}@Q aggregate assets and liabilities 总体资产与负债
fy|$A@f
aggregate at constant price 按固定价格计算的总体数字
gX!-s*{E aggregate demand 总需求
\d}>@ @U& aggregate gross position 总持仓量
`0Bk@B[> aggregate limit 总限额
Vo8gLX]a aggregate of salaries tax 合计薪俸税
)>U7+ Me aggregate performance 总体表现；总体业绩
Q?]-/v aggregate supply 总体供应
%{; 1i aggregate surplus 总盈余
7 HM%Cd aggregate total 整体总额
7FGi+ aggregate value 总值；合计价值
.I
nDyKt aggregated basis 合计基准
_%:$sAj aggregated net chargeable income 合计应课税入息实额
|58xR.S'g aggregation 合并计算；合计；总和
20A`]-D aggregation of incomes of husband and wife 夫妇入息合并计算
oZ,_ G,b^ aggregation of property 财产的总和
sA! $}W agio 差价；贴水
, IDCbJ 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》
=`Lci1#pu} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u+5MrS [ 《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》
TNkv dE -S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fuF!3Q 《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》
3
G_0DS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6 w)a.^yx7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)uu1AbT +e agreement for a settlement 授产协议
9vI<\
Xa agreement for assignment 转让协议
T1=T agreement for sale 售卖协议；买卖协议
ZfP$6%;_ agreement for sale and purchase 买卖协议
SZ(]su: agreement for the payment of interest 支付利息协议
(]N- HN]v agreement for the repayment of money 还款协议
L(+I agreement of reinsurance 再保险协议
szC<ht?z Agricultural Bank of China 中国农业银行
X)b@ia'"Wp air passenger departure tax 飞机乘客离境税
7B{LRm6;Vu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2 R];Pv airport tax 机场税
8(ej]9RObU alcohol duty 酒精税
lgQ"K(zY alienation 让与；让渡；转让
|Q+:vb: alimony 生活费；赡养费
'|^x[8^ All Ordinaries Index [AOI] 所有普通股指数
jH>`: all risks 全险；综合险
^Fpc8D, All Sales Record for Stock Market 《股票市场成交报告》
Bht! + Allied Capital Resources Limited 新联财务有限公司
Cd2A&RB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-+{<a!Nb allocation letter 拨款信件
U'k 0; allocation of fund 分配款项；预留款项
(5a:O (\r allocation of profit 利润分配；溢利分配
dTZ$92< allocation warrant 拨款令
Lz{z~xNHW. allotment 分配；配股
aI;-NnC allotment notice 股份配售通知；配股通知
RG_.0'5=hc allotment of shares 股份分配
3t9 Weo) allowable 可获宽免；免税的
<\ EJ: allowable business loss 可扣除的营业亏损
g+ A>Bl3# allowable expenses 可扣税的支出
1V .oR`&2E allowance 免税额；津贴；备抵；准备金
?"$Rw32 allowance for debts 债项的免税额
V@rqC[on allowance for depreciation by wear and tear 耗损折旧免税额
->L> `<7( allowance for funeral expenses 殡殓费的免税额
LR#BP}\b' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%%FzBbWAO allowance for repairs and outgoings 修葺及支出方面的免税额
D9h allowance to debtor 给债务人的津贴
yQ0:M/r;0 alteration of capital 资本更改
Q@KCODi alternate trustee 候补受托人
we8aqEomr amalgamation 合并
=}zSj64 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o3YW(%cYR ambit of charges 征税范围；收费范围
C?j: + amended valuation 经修订的估值
z3I
|jy1 American Commodities Exchange 美国商品交易所
/V
GI@"^v American Express Bank Limited 美国运通银行
uH]oHh!}j American Stock Exchange 美国证券交易所
c{
([U amortization 摊销
rXP~k]tC amount due from banks 存放银行同业的款项
[ylRq7^e amount due from banks abroad 存放海外银行同业的款项
`vZX"+BAh amount due from holding companies 控股公司欠款
)$ M2+_c amount due from local banks 存放本港银行同业的款项
Lh R d0
amount due to banks 银行同业的存款
Z+=M_{`{ amount due to banks abroad 海外银行同业的存款
1Li*n6tLX` amount due to holding companies 控股公司存款
Vh{( *p amount due to local banks 本港银行同业的存款
Z@(KZ| amount due to outport banks 外埠银行同业的存款
jn(%v] amount for note issue 发行纸币的款额
F1meftK amount of bond 担保契据的款额
N "} N>xe2 amount of consideration 代价款额
Ej8g/{ amount of contribution 供款数额
_\na9T~g amount of indebtedness 负债款额
F?^L^N^ amount of principal of the loan 贷款本金额
:gO5#HIm amount of rates chargeable 应征差饷数额
/> 6ECT amount of share capital 股本额
m!5Edo-;< amount of sums assured 承保款额
u}b%-:- amount of variation 变动幅度
gxx#<= ` amount of vote 拨款数额
u'nQC*iJb amount payable 应付款额
$,P:B%] amount receivable 应收款额
J$5Vjh'aM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.,20_<j%= analysis 分析
# q 4uS~ ancillary risk 附属风险
q=}1ud}1 annual account 周年帐目；周年帐目报表；年度决算；年结
flT6y-d annual accounting date 年结日期
XO+rg&Pu annual allowance 每年免税额；年积金；年度津贴；年津
"9 f+F annual balance 年度余额
"([/G?QAG annual disposable income 每年可动用收入
h+ud[atk. annual estimates 周年预算
tuL NGU annual fee 年费
T<-_#}.Hn annual general meeting 周年大会
R0%M9;>1 annual growth rate 年增率；每年增长率
4(p`xdr}K annual long-term supplement 长期个案每年补助金
s VHk;:e>x annual pensionable emolument 可供计算退休金的年薪
sn"z'=ch annual report 年报
xv&h>GOg Annual Report on the Consumer Price Index 《消费物价指数年报》
oC-v>&bW annual return 周年报表；周年申报表；每年报税表格
yzv"sd[8N Annual Return Rules 《周年报表规则》
f , 4erTBH annual review of consumer prices 每年消费物价回顾
. P+Qu
annual roll-forward basis 逐年延展方式
^=5x1<a9$ annual salary 年薪
t1]/Bw`j/ annual statement 年度报表；年度决算表
Vd(n2J MtG 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
\ 'Va(}v annuitant 年金受益人
#*:^\z_Jd annuity 年金
$xWUzg1<U annuity contract 年金合约
Qe{w)e0}` annuity on human life 人寿年金
`XpQR=IOMb antecedent debt 先前的债项
z$W L x ante-dated cheque 倒填日期支票
X8">DR&>Y anticipated expenditure 预期开支
u~aRFQ: anticipated net profit 预期纯利
Qz3Z_V4k9 anticipated revenue 预期收入
5C&*PJ~WA anti-inflation measure 反通货膨胀措施
4h ODpIF anti-inflationary stance 反通货膨胀立场
SiUu**zC apparent deficit 表面赤字
k%FA:ms|k apparent financial solvency 表面偿债能力
*mV g_Kl apparent partner 表面合伙人
MXa^ g" application for personal assessment 个人入息课税申请书
/-,\$@J5) application of fund 资金应用
4 M|u T
9- application to release as liquidator and to destruct the books of accounts and documents
Z`u$#<ukX 申请免除清盘人职务及毁灭帐簿与文件
x P!QV~$> appointed actuary 委任精算师
r *]pL< appointed auditor 委任核数师；委任审计师
eIfQ
TV appointed trustee 委任的受托人
U8AH,?]# appointer 委任人
QeG9CS)E}j apportioned pro rata 按比例分摊
|?s sHW apportionment 分配；分摊
HC/z3b; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!3Pbu=(cte apportionment formula 分摊方程式
!Av9 ?Q: apportionment of estate duty 遗产税的分摊
U(9_&sL appraisal 估价；评估
^:]$m;v] appreciable growth 可观增长
6tndC
o; ` appreciable impact 显着影响
,|B-Nq appreciable increase 可观增长
H#DvCw appreciation 增值；升值
8l L |j appreciation against other currencies 相对其他货币升值
tKeTHj;jO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q;") appreciation tax 增值税
uINdeq 7|F appropriation 拨款；拨用；拨付
0'fswa) appropriation account 拨款帐目
XS">`9o! Appropriation Bill 拨款法案
f+Sb> $ appropriation-in-aid system 补助拨款办法
O|~ C qb approved assets 核准资产
c#sHnpP approved basket stock 认可一篮子证券
qS2Nk.e]o approved budget 核准预算
qQi\/~Y[: approved charitable donation 认可慈善捐款
4] uj+J approved charitable institution 认可慈善机构
eM:J_>7t approved currency 核准货币；认可货币
m^G(q oZ] approved estimates 核准预算
GD{L$#i! approved estimates of expenditure 核准开支预算
c&!mKMrk approved overseas insurer 核准海外保险人
acR|X@ \3 approved overseas trust company 核准海外信托公司
#F.jf2h@ approved pooled investment fund 核准汇集投资基金
;,C]WZ.w approved provident fund scheme 认可公积金计划
R2gV(L (!! approved provision 核准拨款
PmRvjSIG approved redeemable share 核准可赎回股份
J+J,W5t^ approved regional stock 认可地区性证券
#uw&u6*\q approved retirement scheme 认可退休金计划
*L$2M?xkY approved subordinated loan 核准附属贷款
Z n'tNt/ arbitrage 套戥；套汇；套利
E5d$n*A arbitrageur 套戥者；套汇者
DzQBWY]
) arbitrary amount 临时款项
/N"3kK,N arrangement 措施；安排；协定
ksOGCd^G7 arrears 欠款
"(^XZAU#W arrears of pay 欠付薪酬
hd(FO KOP arrears of revenue 逾期未收税款；逾期未收的帐项
`x#Ud)g articles of association 组织章程；组织细则；组织章程细则
t82'K@sq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lGl' A}]#$ ascertainment of profit 确定利润
{O^u^a\m "Asia Clear" “亚洲结算系统”
kkF)Tro\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ds(?:zx# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^taN?5 Asian Development Fund [ADF] 亚洲发展基金
6 :] N% Asian dollar bond 亚洲美元债券
l9I r@.m Asian dollar market 亚洲美元市场
@#)` -]g Asian dollar rate 亚洲美元利率
t>I.1AS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
rP3HR 5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&0Yg:{k$ asked price 沽盘；喊价；索价；卖方报价
2gPq B*H assessable income 应评税入息
K>@yk9)vi assessable loss 应评税亏损
HU i?\4 assessable profit 应评税利润
#]kjyT0 assessable value 应评税值
tt zNv>L, assessed profit 估定利润
6<._^hy q assessed value 经评估价值
"6$V1B0KW assessment 评税；评定；估价；评税单
MC}t8L= assessment number 评税编号；估价编号
@1JwjtNk assessment of additional tax 补加税评税
hj [77EEz assessment of performance 业绩评估；实绩评价
- {QU>`2 Assessor 评税主任
l@4_D;b3o" asset price bubbles 资产价格泡沫
//q(v,D%Q asset-backed securities 具资产保证的证券
vxOqo)yO assets accretion 资产增值
gBm'9|? assets and liabilities 资产与负债
_\ToA9 m assets betterment statement 资产递增表；资产改进表
sjr,)|#[ assets lending 实物放款；有抵押贷款
, 50 assets of the company passing on the death 死者去世时转移的公司资产
:8A+ 2ra& assets pledged as security for liabilities 用作负债抵押的资产
Ey&H?OFiP assets portfolio 资产投资组合
d;Vy5 9}eY assets price 资产价格
~&i4 FuK assets quality 资产质素
Nr~$i% [ assets realization 资产变现
N{;!xI v assets refinancing arrangement 资产再集资安排
;sZG= y@ assets securitization 资产证券化
s [yWBew assets situated outside Hong Kong 在香港以外地方的资产
2 |s ohF assets stripping 削减资产；拆卖资产
(^d7K:-' assets value 资产值
Je1d|1!3 assignee 承让人
bbK};u assignment 转让；转让书；转让契
lL x!_ h assignment of interest 权益转让
z8Q!~NN-K assignment of letters patent and trade mark 专利证书及商标转让
* qd:f!Q3 assignment of property 物业转让；物业转让书
<'a~ Y3B"o assignment right 转让权
0
&zp assignor 转让人
Ts 5)r( associate 有联系的人；有关连人士；相联者；合伙人；联系人
\G" S7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M&Ka ^h;N associate member 附属会员
K,E/.Qe\C associated body corporate 相联法人团体
eqo0{e associated company 相联公司；联属公司
!eLj + 0 associated corporation 相联法团
ti\
${C3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1 em,/> " 公认会计师公会〔英国〕
za>UE,?h Association of Futures Exchange Brokers 香港期货经纪协会
t]yxL l\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OXEk{#Uf[3 association of underwriters 承保人组织
Z2% HQL2 assumption of control 接管
/` *{57/3 assurance 担保；保险；转易；转易书
=}^NyLE ? assurance of interest 权益的转易
,XD"
p1(|G at 19XX price 按一九ＸＸ年价格计算
^SdF\uk{?6 at a discount 按赔价计算；按贴水价格计算；打折扣
T*z]<0E] at a premium 按溢价计算；按升水价格计算
#~*v##^vFH at call 通知付款；按通知
) h{&O
,s at constant market price 按固定市价计算
)`\hK at constant price 按固定价格计算
xY^sC56Z at cost 按成本计算
25Dl4<-Z at current market price 按当时市价计算；按现时市价计算
~M C|
at current price 按当时价格计算；按现时价格计算
Gm=qn]c at factor cost 按要素成本计算；按生产要素成本计算
9wgB J Jl7 at money-of-the-day price 按付款当日价格计算
<n2@;` D at or better 按指定或较佳价位〔买卖指令〕
8+zW:0"[ at par 按面值计算；平价
3db{Tcn\@] at sight 见票即付
w?Te%/s. at the close 按收市盘
_C?j\Wy at the opening 按开市盘
CdolZW-!" attestation 见证；见证条款
SepjF at-the-money option 平价期权
K:PH: e attorney 受权人；受托代表人
TlqHj attornment 新拥有人承认书
IGdiIhH~2 attributable profit 可归属利润
^|]&"OaB
Z attributable share value 可归属股份价值
BQ@7^E[ Auckland Stock Exchange 奥克兰证券交易所
t un}rdb auction 拍卖
Ot=j wvw auctioneer 拍卖商
#@XBHJD\# audit 审计；核数
l& :EKh Audit Commission 审计署
OxlA)$.hpu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;FPx 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〕
CWj_K2= d audit review 帐目审查
D tsZP
( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I= mz^c{ audited account 审计帐目；经审计的帐目
XHr*Rs.[= audited annual account 经审计的周年帐目
w+M /VsL audited balance sheet 经审计的资产负债表
{!"UBALxc auditor 核数师；核数主任；审计师
*$tXm4
O[ auditor's certificate 核数师证明书；审计师证明书
3<0b_b auditor's report 核数师报告；审计师报告
)DSeXS[
e Aussie bond 澳元债券
+>ju,;4WK austerity budget 紧缩预算
fqNh\~kja Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[GwAm>k Australia All Ordinaries Index 澳洲所有普通股票指数
-9Q(3$} Australian Dollar [AUD] 澳元
L kt4F Australian Options Market 澳大利亚期权市场
LU1I
`E Australian Securities Commission 澳洲证券事务监察委员会
:ym?]EL4o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SeX ]|?D Australian Stock Exchange 澳大利亚证券交易所
!FEc:qH Austrian Schilling [ATS] 奥地利先令
\Z-th,t authentication 认证；鉴证
=o@;K~- authority to purchase 委托购买证；委购书
F' bwXb** authorization 认可；核准；授权；授权书
}K {1Bm@S authorization by direction 指示授权
i Ha?b2=) authorization by instruction 指令授权
E$ d #4x authorization by warrant 令状授权
5E!C?dv(z authorization of unit trust 单位信托的认可
/<LZt<K authorized agent 指定代理人
e~r/!B5X authorized capital 法定资本
XJ18(Q|w' authorized clerk 出市员
LC%o coc authorized dealer 认可交易商
Y]z
:^D authorized financial institution 认可财务机构
]\E"oZ authorized fund 认可基金
+;N]34>S7 authorized fund house 获授权的基金公司；认可基金公司
!Sc"V.o @! authorized institution 认可机构
&D, Iwq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d?,'$$ aB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xc^@" authorized insurer 获授权保险人；获认可承保人
asWk]jjMG authorized investment 特准投资项目
"<,lqIqA; authorized person 获授权人
Y
},E3< authorized representative 获授权代表
I!x.bp~V! authorized share capital 法定股本
KX) n+{
automated quotation system 自动报价系统
2d)Dhxzxk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L%'J]HL- 自动交易系统〔香港期货交易所有限公司〕
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SFBUX(p automatic adjustment mechanism 自动调整机制
!fh (k automatic adjustment system 自动调整系统
Q !X?P Automatic Clearing House 自动票据交换所
OO:S2-]Y>e automatic exchange rates accumulation system 自动化汇率累集系统
uLhGp@Dx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iaGA9l<b automatic teller machine [ATM] 自动柜员机
6$u/N gS autopay 自动转帐
wu
<0or2 available assets 可用资产
mF4 W4~" available fiscal reserve 现存财政储备
5ggyk 0 available profit 可用利润
|v&)O) Jg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7?P'f3)fG average 平均；平均数；海损
TdhfX {nk average basic salary 平均基本薪金
Tx rW69FV7 average consumer expenditure 平均消费开支；一般消费开支
W .a>K$ average cost 平均成本
byHc0ktI\ average cost of land production 增辟土地平均成本
i3-5~@M average daily turnover 平均每日成交额
2)}n"ibbT average daily wage rate 平均每日工资率
M xTJgY average expenditure pattern 平均开支模式
]OAU&t { average growth rate 平均增长率
MZgaQU g average net fixed assets 固定资产平均净值
Y teIp'T average of relatives 相对价格平均数
bnxp[Qk|5 average price 平均价格
1p&.\ ^ average propensity to consume 平均消费倾向；一般消费倾向
5 100fX} average propensity to save 平均储蓄倾向；一般储蓄倾向
{K^5q{u average rate 平均率
~ 9 >H(c average revenue 平均收入；平均收益
\GFq RRn average stock 平均库存；平均存货
U2Ve @. average yearly rent 平均年租
Vt`4u5HG avoidance of double taxation 避免双重课税
}%g[1
#%( avoidance of tax 避税
