A:
KV5lpN PC A share Ａ股；甲类股份
1= ;QWb6 abatement of tax 减税；减扣免税额
m|] ^f;7z ABN AMRO Bank N.V. 荷兰银行
D+SpSO7yg above-the-line expenditure 线上项目支出；经常预算支出
Nr[Rp above-the-line receipt 线上项目收入；经常预算收入
\OU+Kl< ABSA Asia Limited 南非联合亚洲有限公司
YjX =@ absolute change 绝对数值变更
42wcpSp absolute expenditure 实际开支
Mb>6 .l absolute guideline figure 绝对准则数字
5pok% g
absolute interest 绝对权益
*[SsvlFt absolute order of discharge 绝对破产解除令
`5 6QX'? absolute profit margin 绝对利润幅度
)2FO+_K? T absolute value 实值；绝对值
tH'VV-!MZ absolutely vested interest 绝对既得权益
poe Xi\e!( absorbed cost 已吸收成本；已分摊成本
OpL 6Y+< absorption 吸收；分摊；合并
w//w$}v absorption rate 吸收率；摊配率；分摊率
Y=rr6/k ACB Finance Limited 亚洲商业财务有限公司
-1_Z*?=- acceptable form of reciprocity 合理的互惠条件
Z>,X$ Y6< acceptable rate 适当利率；适当汇率
4w
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bY2Mw8e% acceptance for honour 参加承兑
^J
RTi'v acceptor 承兑人；接受人；受票人
zl:D|h77 acceptor for honour 参加承兑人
b {I`$E<[ accident insurance 意外保险
?:FotnU*p Accident Insurance Association of Hong Kong 香港意外保险公会
Hxl,U>za# accident insurance scheme 意外保险计划
T8441qo{> accident year basis 意外年度基准
RE .@ +A accommodation 通融；贷款
AfEEYP)N accommodation bill 通融票据；空头票据
+z D'r5 accommodation party 汇票代发人
x5|v#
-F ^ account balance 帐户余额；帐户结余
A$F;fCV* account book 帐簿
^97ZH)Ww account collected in advance 预收款项
_#4,&bh8 account current book 往来帐簿
dI !/:x account of after-acquired property 事后取得的财产报告
v$i%>tQ\ account of defaulter 拖欠帐目
_B1uE2j9 account payable 应付帐款
cik@QN<[0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
V[I<9xaE account receivable 应收帐款
-$)Et | account receivable report 应收帐款报表
A C^[3 account statement 结单；帐单；会计财务报表
,xz^ k/. account title 帐户名称；会计科目
68c;Vb accountant's report 会计师报告
yy } 0_ Accountant's Report Rules 会计师报告规则
.cF$f4>2 accounting and auditing procedure 会计与审计程序；会计与核数程序
2`I;f/S d Accounting Arrangements 《会计安排》
-(uB TO s accounting basis 会计基础
BLH=:zb5 accounting by Official Receiver 破产管理署署长呈交的帐目
Dq?HUb^X Accounting Circular 《会计通告》
1Q J$yr accounting class 会计类别
=Yj[MVn accounting date 记帐日期；会计结算日期
lkZC ?--H accounting for money 款项核算
5 WppV3; Accounting Officer 会计主任
u-9t s accounting period 会计报告期；会计期
_;q-+"6L; accounting policy 会计政策；会计方针
`fkri k accounting practice 会计惯例
%'T>kz *A accounting principle 会计准则
@L!#i*> 9 accounting record 会计记录
W[>Tq T63 accounting report 会计报告
|I}+!DDuv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SU'1#$69F Accounting Society of China 中国会计学会
m[{& xF|_ accounting statement 会计报表
DP_Pqn8p&M accounting system 会计制度；会计系统
)t0b$<% accounting transaction 会计事项；帐务交易
3K!0 4\ accounting treatment 会计处理
|2<f<k/UT accounting year 会计年度
^R7z LHU; accretion 增值；添加
H27Oq8 accrual 应计项目；应累算数目
j$ |C/E5? accrual basis 应计制；权责发生制
r65 NKiQD accrual basis accounting 应计制会计；权责发生制会计
[T }]Ma*CS accrue 应累算；应计
=+h!JgY/L accrued benefit 应累算利益
rgzI accrued charges 应计费用
dO4#BDn"= accrued cumulative preference share dividend 应累算的累积优先股股息
d95N$n
accrued expenses 应累算费用
(1,#=e+ accrued interest payable 应付利息；应计未付利息
I A`8ie+ accrued interest receivable 应收利息；应计未收利息
c '+r[rSn1 accrued right 累算权益
;]M67ma7C accruing profit 应累算的利润
' D"K`Vw accumulated fiscal reserve 累积财政储备
R[9PFMn accumulated profit 累积利润；滚存溢利
]XG n2U\ accumulated reserve 累积储备
9BD|uU;0 accumulation of surplus income 累积收益盈余
}PIB b acquired assets 既得资产
.XKvk(9 acquisition 收购；购置；取得
V&oT':%q acquisition cost 购置成本
g**% J Xo acquisition expenses 购置费用
*z"1 MU acquisition of 100% interest 收购全部股权
e6i./bf3 acquisition of control 取得控制权
=P;;&j3Z acquisition of fixed assets 购置固定资产
'>|*j"jv- acquisition of shell “买壳”
:ZfUjqRE acquisition price 收购价
,N7l/6 act of God 天灾
;vc lAsJ acting partner 执事合伙人
~R@m!'I k active market 买卖活跃的市场；交投畅旺的市场；旺市
q uGPk)c active partner 积极参与的合伙人
LEngZ~s V/ active trading 交投活跃
h!N&gZ[0 actual circulation 实际流通
D^s0EW-E actual cost 实际成本
;]ShC\1 actual expenditure 实际开支；实际支出
;~:Ryl M actual income 实际入息；实际收入；实际收益
q AVfbcb actual market 现货市场
.(dmuV9 actual price 现货价；实际价格
/ 9+A97{ actual profit 实际利润
A Wh* <H actual quotation 实盘；实际价位；实际报价
lZA>L,
\d actual year basis 按实际年度计算
aho<w+l @ actuals 实货
3zA=q [C actuarial investigation 精算调查
y]pN=<*h5 actuarial principle 精算原则
]6%%X+$7 actuarial report 精算师报告
Q xF8=p Actuarial Society of Hong Kong 香港精算学会
`? o1cf A
actuarial valuation 精算师估值
qv*uM0G6i actuary 精算师
4f u\3A& ad referendum agreement 暂定协议；有待覆核的协定
~sHZh ad valorem duty 从价税；按值征税
&]yJCzo] ad valorem duty system 从价税制
Y5i`pY/}#? ad valorem fee 从价费
G2+)R^FSC ad valorem tariff 从价关税
D@( M+u9/% additional allowance 额外免税额
ul=a\;3x#| additional amount for unexpired risk 未过期风险的额外款额
?J@?,rZQ^V additional assessable profit 补加应评税利润
x$5nLS2. additional assessment 补加评税
9 QCpXy additional commitment 额外承担
Kpp * ^ additional commitment vote 额外承担拨款
H=o -ScA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\eMYw7y5 M additional dependent parent allowance 供养父母额外免税额
G E~(N N additional provision 额外拨款
E2h; hr;W additional stamp duty 附加印花税
WQLHjGehe additional tax 补加税罚款；补加税款
t2 -nCRXEP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k`7.p,;}U adjudged bankrupt 被裁定破产
zUEfa!#? adjudicated bankrupt 裁定破产人
4=F]`Lql adjudication fee 裁定费；评定印花税额手续费；评估契据费
`\|3
~_v adjudication of bankruptcy 裁定破产；宣告破产
_/]:=_bf_z adjudication of insolvency 裁定无力偿还债务
G\:psx/ adjusted actual 经调整的实数；调整后的实数
M*~v'L_sI adjusted current assets 经调整的流动资产；调整后的流动资产
H8<7# adjusted figure 经调整的数字；调整后的数额
:&1=8^B Y adjusted liabilities 经调整的负债；调整后的负债
nA_
z P4 adjusted loss 经调整的亏损；调整后的亏损
A D}}>v 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
kk /+Vx~ adjusted profit 经调整的利润；调整后的利润
lGnql 1( adjusted surplus 经调整的盈余额；调整后的盈余额
,'1Olu{v[s adjusted value 经调整的价值；调整后的价值
ZLN_,/7 adjustment 调整；修订；理算〔保险〕
1^60I#Vr@ adjustment centre 调剂中心
W]!@Zlal adjustment lag 调整过程的时间差距；调整时差
l\sS? adjustment mechanism 调整机制
2 -p adjustment of loss 亏损调整
ycl>git] adjustment process 调整过程；调整程序
] EVe@ adjustment range 调整幅度
o3i,B),K administered exchange rate 受管制汇率
Xc9p;B>^Ts Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kHJDX; administration expenses 行政费用
PK 2Rj% administration fee 手续费；行政费
pRiH, :\ administration in bankruptcy 破产管理
Xv-1PY':pA administration order 遗产管理令
UE&C administrator 管理人；遗产管理人
pRrqs+IJZ\ administrator of the estate 遗产管理人
.e FOf V) admission of debt 债项承认书
J hhUg admission of proof 接纳债权证明
Oa.f~|
advance 放贷款项；垫付款项；预支款项；预付款项
38*'8=Y#> advance account 暂支帐目；预付款帐户
p' Y&Z?8 advance compensation 预付补偿金
'? `@7Eol advance from shareholder 股东垫款
u1pc5 Y{ advance pending reimbursement 预支以待日后付还
\=E Y@ *= advanced economy 先进经济体系
@tE &<[e advancement 预付；预付财产
Rg8m4x w advances warrant 垫款令
aJy> advancing 贷出
38w.sceaT adverse balance 逆差
02 79g adverse exchange 逆汇
4Wi8 $ advertisement addressed to shareholders 在报章刊登的致股东通告
9+'@ advice for collection 托收通知书
M|[@znzR< advice of drawing 提款通知书；汇票通知书
h+B' _ `( advice of payment 付款通知
?`N57'iPb Advisory Committee [Securities and Futures Commission]
l`v
+sV^1 谘询委员会〔证券及期货事务监察委员会〕
_>gXNS r4u Advisory Committee on Diversification 经济多元化谘询委员会
\tiUE E|k affidavit 誓章；遗产申报誓章
g:uvoMUD affidavit of no receipt 述明无收款的誓章
a+YR5*&[OO affiliate 联号；联营公司；附属公司
4]DAh affiliated company 附属公司；联号；联营公司
-T K|Y" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{8!ZKlB affordability 负担能力
{?@t/.4[W3 African Development Bank [AfDB] 非洲开发银行
F=-uDtQ <N after-acquired property 事后取得的财产
.Ca"$2 after-hours dealing 市后交易
"}'8`k+d after-tax profit 税后盈利；税后利润；税后溢利
:Wyn+ agency agreement 代理协议
P0'e"\$ agency expenses 代理机构的开支
H}) Dcg3 agency fee 代理费
nJtEUVMt Agency Law 《代理法》
7x[L F ^o agent 代理人；承销人
( Lok agent of company 公司代理人
Xq 8uY/j agent's fee 代理人费；经纪费
!fQJL
aggregate 总计；总数；总体数字
.6O52E aggregate amount 总款额；总额
H )BOSZD aggregate assets and liabilities 总体资产与负债
97qtJ(ESI aggregate at constant price 按固定价格计算的总体数字
5"-una>D aggregate demand 总需求
}
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?n?' aggregate gross position 总持仓量
&\J?[>EJ. aggregate limit 总限额
V- D}U$fw aggregate of salaries tax 合计薪俸税
Sk6b`W7$ aggregate performance 总体表现；总体业绩
;mf4 U85 aggregate supply 总体供应
%XEKhy aggregate surplus 总盈余
0On? {Bw aggregate total 整体总额
!G)mjvEe aggregate value 总值；合计价值
/~o7Q$)-b aggregated basis 合计基准
`y8
? = aggregated net chargeable income 合计应课税入息实额
8
3z'# aggregation 合并计算；合计；总和
:X'*8,]KHH aggregation of incomes of husband and wife 夫妇入息合并计算
XKz;o^1a^ aggregation of property 财产的总和
)z 2|"Lp agio 差价；贴水
5y1or Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.-SDo"K.h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g
,/a6M 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
D~G5]M,}$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]}mly` Fw 《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》
'O.+6`& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:r1;}hIA9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U}tl_5%) agreement for a settlement 授产协议
V,>+G6e agreement for assignment 转让协议
*'U hlFed agreement for sale 售卖协议；买卖协议
0K=Qf69Y agreement for sale and purchase 买卖协议
CCbkxHMf|! agreement for the payment of interest 支付利息协议
W 4)k kJ agreement for the repayment of money 还款协议
0Y2\n-`z agreement of reinsurance 再保险协议
g\ErJ+i Agricultural Bank of China 中国农业银行
^=eq .(> air passenger departure tax 飞机乘客离境税
LYd}w(} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xN# b zma airport tax 机场税
!MZ+- dpK alcohol duty 酒精税
Z~r[;={, alienation 让与；让渡；转让
$x?NNS_ "J alimony 生活费；赡养费
?8 SK\{9r6 All Ordinaries Index [AOI] 所有普通股指数
Auox Z?V all risks 全险；综合险
1 L+=|*: All Sales Record for Stock Market 《股票市场成交报告》
A)\>#Dv Allied Capital Resources Limited 新联财务有限公司
;;ER"N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"KMLk allocation letter 拨款信件
YniZ(
~^K allocation of fund 分配款项；预留款项
|ZS 57c: allocation of profit 利润分配；溢利分配
aQ(`6DQv allocation warrant 拨款令
i LF^%!:X% allotment 分配；配股
Hu <p?mF# allotment notice 股份配售通知；配股通知
BX@pt;$ek7 allotment of shares 股份分配
q>^h oW2$C allowable 可获宽免；免税的
w-
UKMW9" allowable business loss 可扣除的营业亏损
/h/6&R0l allowable expenses 可扣税的支出
1|o$X allowance 免税额；津贴；备抵；准备金
T#\p%w9d allowance for debts 债项的免税额
(7IqY1W allowance for depreciation by wear and tear 耗损折旧免税额
y kxbX allowance for funeral expenses 殡殓费的免税额
q^Z~IZ8IT allowance for inflation 为通货膨胀而预留的款项；通胀准备金
' Pf_5q allowance for repairs and outgoings 修葺及支出方面的免税额
- G8 c5b[ allowance to debtor 给债务人的津贴
VBu8}}Ql alteration of capital 资本更改
z )5S^{( alternate trustee 候补受托人
'dkXYtKCB amalgamation 合并
#2h+dk$1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y)6,0K {k ambit of charges 征税范围；收费范围
NA+&jV amended valuation 经修订的估值
XR|"dbZW.0 American Commodities Exchange 美国商品交易所
sa_R$ /H American Express Bank Limited 美国运通银行
u FMIY(vB American Stock Exchange 美国证券交易所
DC&A1I& amortization 摊销
/@Ez" ?V2 amount due from banks 存放银行同业的款项
C1V# ?03eI amount due from banks abroad 存放海外银行同业的款项
!tI=`Ml[ amount due from holding companies 控股公司欠款
tC2N >C[N amount due from local banks 存放本港银行同业的款项
8O;Vl amount due to banks 银行同业的存款
0eFb?Z0] amount due to banks abroad 海外银行同业的存款
4py(R-8\ amount due to holding companies 控股公司存款
1 ojhh7< amount due to local banks 本港银行同业的存款
9u?(^(. amount due to outport banks 外埠银行同业的存款
Xad*I ulj amount for note issue 发行纸币的款额
HeCcF+ amount of bond 担保契据的款额
,:^
N[b amount of consideration 代价款额
x Y| yI> amount of contribution 供款数额
x ;Gz6| amount of indebtedness 负债款额
IeVLn^?+: amount of principal of the loan 贷款本金额
JL.5Q zA amount of rates chargeable 应征差饷数额
NjbwGcH%\ amount of share capital 股本额
z+jh ;!i amount of sums assured 承保款额
tG/1pW amount of variation 变动幅度
Mec{_jiH&D amount of vote 拨款数额
8 4z6zFv?Q amount payable 应付款额
2
#KoN8% amount receivable 应收款额
qtHfz"p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+O'vj analysis 分析
-n$ew V ancillary risk 附属风险
CD} Ns annual account 周年帐目；周年帐目报表；年度决算；年结
Yb}w;F8( annual accounting date 年结日期
gC`)]*'tE annual allowance 每年免税额；年积金；年度津贴；年津
T j`y J!0 annual balance 年度余额
^\:yf .k annual disposable income 每年可动用收入
N<(HPE}; annual estimates 周年预算
/K AlK5< annual fee 年费
?yp0$r/ annual general meeting 周年大会
^;zWWg/d annual growth rate 年增率；每年增长率
en>9E .?N annual long-term supplement 长期个案每年补助金
s;J\Kc? "| annual pensionable emolument 可供计算退休金的年薪
m=QCG)s annual report 年报
vh
&G Ib Annual Report on the Consumer Price Index 《消费物价指数年报》
Ivsb<qzG annual return 周年报表；周年申报表；每年报税表格
rR]-RX( Annual Return Rules 《周年报表规则》
4YLs^1'TG0 annual review of consumer prices 每年消费物价回顾
>D ne? 8r annual roll-forward basis 逐年延展方式
W}h|K:-S annual salary 年薪
X/Y#U\ annual statement 年度报表；年度决算表
GQx9u ^> 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
0qv$:w)g+v annuitant 年金受益人
2Pp&d>E4 annuity 年金
|6%.VY2b annuity contract 年金合约
"V 3}t4 annuity on human life 人寿年金
,d|vP)SS antecedent debt 先前的债项
Tw//!rp G ante-dated cheque 倒填日期支票
n>P! u71 anticipated expenditure 预期开支
Noh?^@T`Ov anticipated net profit 预期纯利
A:eG5K} anticipated revenue 预期收入
_R7 w?!t8 anti-inflation measure 反通货膨胀措施
t}Ss= 0dJO anti-inflationary stance 反通货膨胀立场
Tr&E4e apparent deficit 表面赤字
o'Pu'y apparent financial solvency 表面偿债能力
A
W)a">| apparent partner 表面合伙人
6Nt$ZYS application for personal assessment 个人入息课税申请书
( ;}tf~~r application of fund 资金应用
# .<V^ application to release as liquidator and to destruct the books of accounts and documents
6^;^r Ulm 申请免除清盘人职务及毁灭帐簿与文件
Pd~MiyO;K appointed actuary 委任精算师
2J<&rKCF appointed auditor 委任核数师；委任审计师
hmZvIy( appointed trustee 委任的受托人
f7J,&<<5w appointer 委任人
iITp**l apportioned pro rata 按比例分摊
D Ze}y^F apportionment 分配；分摊
5 lTD]d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.^[_ V apportionment formula 分摊方程式
.$ Bw b/a apportionment of estate duty 遗产税的分摊
tWY2o3 j appraisal 估价；评估
o9Sn*p-. appreciable growth 可观增长
( KTnJZ appreciable impact 显着影响
ioV_oR9I appreciable increase 可观增长
<C<`J{X0 appreciation 增值；升值
iq6a|XGi appreciation against other currencies 相对其他货币升值
6z?gg3GV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~O:
U|& appreciation tax 增值税
|)o#|Qo
appropriation 拨款；拨用；拨付
EvE,Dm?h appropriation account 拨款帐目
W J+> e+ Appropriation Bill 拨款法案
SMoz:J*Q( appropriation-in-aid system 补助拨款办法
f-g1[!"F approved assets 核准资产
X
\f[ approved basket stock 认可一篮子证券
([ dT!B#aH approved budget 核准预算
EfiU$ 8y approved charitable donation 认可慈善捐款
\ZD[ !w7 approved charitable institution 认可慈善机构
`HW:^T approved currency 核准货币；认可货币
Ftv8@l approved estimates 核准预算
F98i* K`" approved estimates of expenditure 核准开支预算
1pP 1d% approved overseas insurer 核准海外保险人
`.=sTp2rbc approved overseas trust company 核准海外信托公司
rg5]&<Vq8 approved pooled investment fund 核准汇集投资基金
j'G tgT approved provident fund scheme 认可公积金计划
jxw_*^w" approved provision 核准拨款
R 8&|+ya approved redeemable share 核准可赎回股份
<y)E>Fl approved regional stock 认可地区性证券
nrpI5t.b approved retirement scheme 认可退休金计划
M3pjXc<O approved subordinated loan 核准附属贷款
f v LC_'M arbitrage 套戥；套汇；套利
+ a|/l arbitrageur 套戥者；套汇者
#Qbl=o4 arbitrary amount 临时款项
'#Dg8/r! arrangement 措施；安排；协定
&Un6ay arrears 欠款
Pu XUuJx( arrears of pay 欠付薪酬
:Q@ )*kQH arrears of revenue 逾期未收税款；逾期未收的帐项
/smiopFc q articles of association 组织章程；组织细则；组织章程细则
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\T bx Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ksWSM xm ascertainment of profit 确定利润
[vTMS2 "Asia Clear" “亚洲结算系统”
q0O&UE)6Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lKKERO5+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'r+PH*Mr Asian Development Fund [ADF] 亚洲发展基金
zgKY4R{V Asian dollar bond 亚洲美元债券
v-`h>J!Nx Asian dollar market 亚洲美元市场
dDt Fx2(R Asian dollar rate 亚洲美元利率
7=P^_LcU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t `|,6qEG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V U~Dk);Bv asked price 沽盘；喊价；索价；卖方报价
#Hu~}zy assessable income 应评税入息
Ip?]K*sq assessable loss 应评税亏损
op7FZHs assessable profit 应评税利润
UG2w 1xqHw assessable value 应评税值
pOga6'aB) assessed profit 估定利润
wJG$c-(\0 assessed value 经评估价值
eW8[I'v_& assessment 评税；评定；估价；评税单
f h<*8w0H assessment number 评税编号；估价编号
K: r\ {# 9 assessment of additional tax 补加税评税
*t9eZ!_f? assessment of performance 业绩评估；实绩评价
[!"XcFY:a Assessor 评税主任
%<Q*Jf asset price bubbles 资产价格泡沫
27 Gh E asset-backed securities 具资产保证的证券
cA;js;x@ assets accretion 资产增值
uDuF#3
+" assets and liabilities 资产与负债
o-eKAkh assets betterment statement 资产递增表；资产改进表
^_>!B) assets lending 实物放款；有抵押贷款
orIQ~pF# assets of the company passing on the death 死者去世时转移的公司资产
jo98
jA< assets pledged as security for liabilities 用作负债抵押的资产
\u{8Bak0 assets portfolio 资产投资组合
qpqokK assets price 资产价格
-5>NE35Cto assets quality 资产质素
Q M 1F?F assets realization 资产变现
F#V q#|_)> assets refinancing arrangement 资产再集资安排
p-$Cs _{Z assets securitization 资产证券化
\ijMw assets situated outside Hong Kong 在香港以外地方的资产
GAEO $e: assets stripping 削减资产；拆卖资产
Qv#]81i(1 assets value 资产值
eN-au/kN assignee 承让人
BC/_:n8O assignment 转让；转让书；转让契
3Wx,oq;4- assignment of interest 权益转让
tRfm+hqRZ assignment of letters patent and trade mark 专利证书及商标转让
.FP$ IWt/1 assignment of property 物业转让；物业转让书
9dKul,c assignment right 转让权
7#2j>G{?]v assignor 转让人
?Zcj}e.r associate 有联系的人；有关连人士；相联者；合伙人；联系人
#D I$Oc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;IZ?19Q associate member 附属会员
+,flE= 5]s associated body corporate 相联法人团体
>+9JD%]x] associated company 相联公司；联属公司
fCX*R" associated corporation 相联法团
;")A{t X2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J7&DR^.Sw 公认会计师公会〔英国〕
Fhj8lVvk Association of Futures Exchange Brokers 香港期货经纪协会
~&VN_;j_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v}uJtBG( association of underwriters 承保人组织
F $yO assumption of control 接管
IazkdJX~ assurance 担保；保险；转易；转易书
CjL< RJR= assurance of interest 权益的转易
Bzb DZV at 19XX price 按一九ＸＸ年价格计算
n9hm790x- at a discount 按赔价计算；按贴水价格计算；打折扣
KCR N}`^ at a premium 按溢价计算；按升水价格计算
<$E6oZ at call 通知付款；按通知
<94 G at constant market price 按固定市价计算
*\XH+/]+ at constant price 按固定价格计算
bEH
de*q( at cost 按成本计算
.BZ VX=x at current market price 按当时市价计算；按现时市价计算
FG anxv@15 at current price 按当时价格计算；按现时价格计算
3h=8"lRc at factor cost 按要素成本计算；按生产要素成本计算
"pvZ,l>8f at money-of-the-day price 按付款当日价格计算
mLwY]2T" at or better 按指定或较佳价位〔买卖指令〕
WeT* C at par 按面值计算；平价
$k 2)8 #\ at sight 见票即付
[*Ju 3 at the close 按收市盘
dcq#TBo8 at the opening 按开市盘
O!R"v ' attestation 见证；见证条款
w2"]Pl at-the-money option 平价期权
Dpqt;8"2L attorney 受权人；受托代表人
2(#Ks's? attornment 新拥有人承认书
F=wRkU attributable profit 可归属利润
:Jxh2 attributable share value 可归属股份价值
Of7 +/U V Auckland Stock Exchange 奥克兰证券交易所
>Hwc,j
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LtKB v 4 auctioneer 拍卖商
tIZ~^*' audit 审计；核数
:@. ; Audit Commission 审计署
1~5trsB+5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G$JFuz)| 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〕
oRY!\ADR audit review 帐目审查
IF_D Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\ 7 a4uc audited account 审计帐目；经审计的帐目
k DsIp= audited annual account 经审计的周年帐目
Tj`5L6N;8 audited balance sheet 经审计的资产负债表
zQ8!rCkg4 auditor 核数师；核数主任；审计师
S`q%yp y auditor's certificate 核数师证明书；审计师证明书
" 'tRfB auditor's report 核数师报告；审计师报告
Nw<P
bklz Aussie bond 澳元债券
SN">gmY+ austerity budget 紧缩预算
9%DT0.D}$j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9y] J /1# Australia All Ordinaries Index 澳洲所有普通股票指数
=,/D/v$m'2 Australian Dollar [AUD] 澳元
#$ 1 $T Australian Options Market 澳大利亚期权市场
d>i13d AI Australian Securities Commission 澳洲证券事务监察委员会
6`e@$(dfA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}vh Za p^ Australian Stock Exchange 澳大利亚证券交易所
k3hkk:W Austrian Schilling [ATS] 奥地利先令
Ill[]O authentication 认证；鉴证
yp]@^T N authority to purchase 委托购买证；委购书
}KB[B authorization 认可；核准；授权；授权书
.b>TK authorization by direction 指示授权
v[ ,Src authorization by instruction 指令授权
X[hM8G authorization by warrant 令状授权
2[R$RpA_ authorization of unit trust 单位信托的认可
3#GqmhqKDk authorized agent 指定代理人
\U @3` authorized capital 法定资本
>- Bg%J9 authorized clerk 出市员
pB01J< @m authorized dealer 认可交易商
+"!aM?o authorized financial institution 认可财务机构
B ;t=B_oK authorized fund 认可基金
zK5bO= 0j authorized fund house 获授权的基金公司；认可基金公司
.{so authorized institution 认可机构
1mW % authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hu@7?f_"L/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YD_]!HK} authorized insurer 获授权保险人；获认可承保人
AFm1t2,+;
authorized investment 特准投资项目
Y
62r authorized person 获授权人
uHM@h{r authorized representative 获授权代表
>L>+2z authorized share capital 法定股本
D3]BTkMMS; automated quotation system 自动报价系统
HD-Erop Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XD%wj 自动交易系统〔香港期货交易所有限公司〕
m4/er539T automatic adjustment mechanism 自动调整机制
j}WByaZ& automatic adjustment system 自动调整系统
A"l{?; ~ Automatic Clearing House 自动票据交换所
"yh Pm automatic exchange rates accumulation system 自动化汇率累集系统
~"dhu]^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?J&)W,~ automatic teller machine [ATM] 自动柜员机
t _c?Wp~tH autopay 自动转帐
;e{5)@h$ available assets 可用资产
K{DAOQ.z available fiscal reserve 现存财政储备
Y;Y 1+jt available profit 可用利润
TSto9 $}* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
K0fv( !r{ average 平均；平均数；海损
;VzMU ;j average basic salary 平均基本薪金
+ Ui_ O average consumer expenditure 平均消费开支；一般消费开支
|nxdB&1n average cost 平均成本
5
2Hqu> average cost of land production 增辟土地平均成本
v\A.Tyy average daily turnover 平均每日成交额
R@`rT*lJ average daily wage rate 平均每日工资率
]PS\#I} average expenditure pattern 平均开支模式
(_+;R average growth rate 平均增长率
&8?`< average net fixed assets 固定资产平均净值
Spj9H ?m average of relatives 相对价格平均数
kQIw/@WC average price 平均价格
IN !02`H average propensity to consume 平均消费倾向；一般消费倾向
OyVm(%Z
average propensity to save 平均储蓄倾向；一般储蓄倾向
vr IV%l= average rate 平均率
2*OxA%QELM average revenue 平均收入；平均收益
8z T0_vw average stock 平均库存；平均存货
&3DK^|Lq average yearly rent 平均年租
]Yz'8uts avoidance of double taxation 避免双重课税
!#WqA9< avoidance of tax 避税
