A:
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H A share Ａ股；甲类股份
!s)2H/KM 8 abatement of tax 减税；减扣免税额
$ ]81 s` ABN AMRO Bank N.V. 荷兰银行
& 8&WY1cU above-the-line expenditure 线上项目支出；经常预算支出
NHc+QMbou( above-the-line receipt 线上项目收入；经常预算收入
6-X7C9`C ABSA Asia Limited 南非联合亚洲有限公司
1 *-58N* absolute change 绝对数值变更
n6o} $]H absolute expenditure 实际开支
71 /6=aq>n absolute guideline figure 绝对准则数字
<E\BKC%M absolute interest 绝对权益
sZ4H\ absolute order of discharge 绝对破产解除令
r9vC&pWZ absolute profit margin 绝对利润幅度
|E7]69=P absolute value 实值；绝对值
~`N |sI, absolutely vested interest 绝对既得权益
[1vrv(u> absorbed cost 已吸收成本；已分摊成本
NM]6 o absorption 吸收；分摊；合并
I3s}t$`y( absorption rate 吸收率；摊配率；分摊率
_ve7Is`/ ACB Finance Limited 亚洲商业财务有限公司
-`?V8OwY] acceptable form of reciprocity 合理的互惠条件
s ox 90o 7 acceptable rate 适当利率；适当汇率
F 37,u| acceptance agreement 承兑协议
<I|ryPU9{X acceptance for honour 参加承兑
5d4-95[ '_ acceptor 承兑人；接受人；受票人
wOk:Q4OjL acceptor for honour 参加承兑人
Yp
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|R[m&uOib Accident Insurance Association of Hong Kong 香港意外保险公会
YT:5J %" accident insurance scheme 意外保险计划
.HtDcGp accident year basis 意外年度基准
2C8M1^0:Z accommodation 通融；贷款
v OP[ND=T accommodation bill 通融票据；空头票据
OQsH,' accommodation party 汇票代发人
=q"3a9 pb7 account balance 帐户余额；帐户结余
Ahebr{u account book 帐簿
X>wQYIi account collected in advance 预收款项
ss2:8up 99 account current book 往来帐簿
6 % ,Q account of after-acquired property 事后取得的财产报告
9SFiL#1 account of defaulter 拖欠帐目
LQQhn{[D account payable 应付帐款
]jYl:41yI account payee only [A/C payee only] 只可转帐；存入收款人帐户
dvj`%?= account receivable 应收帐款
_88~uYG account receivable report 应收帐款报表
@LmUCP~ account statement 结单；帐单；会计财务报表
=Tj0dfO|" account title 帐户名称；会计科目
n_+Iw,a'm accountant's report 会计师报告
kB:R- St Accountant's Report Rules 会计师报告规则
eeX>SL5'i accounting and auditing procedure 会计与审计程序；会计与核数程序
0!z WXKX Accounting Arrangements 《会计安排》
DuFl N1 Z accounting basis 会计基础
~gAx accounting by Official Receiver 破产管理署署长呈交的帐目
JEd/j
zR( Accounting Circular 《会计通告》
[lJ[kr*7 accounting class 会计类别
~\_E%NR
yA accounting date 记帐日期；会计结算日期
3whyIXs accounting for money 款项核算
oy
|@m|J Accounting Officer 会计主任
NSkI2>+P accounting period 会计报告期；会计期
P6?Q;-\q0 accounting policy 会计政策；会计方针
w7W-=\Hvh accounting practice 会计惯例
#nd,c n accounting principle 会计准则
_8`|KY accounting record 会计记录
8_ LDS accounting report 会计报告
r#j*vO ' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&vn9l#\( Accounting Society of China 中国会计学会
cP
Y^Bf5) accounting statement 会计报表
v ; A accounting system 会计制度；会计系统
f ;Dz(~ hw accounting transaction 会计事项；帐务交易
XU54skN accounting treatment 会计处理
93rE5eGs accounting year 会计年度
8;5/_BwMu accretion 增值；添加
{F4: accrual 应计项目；应累算数目
!`Wu LhB` accrual basis 应计制；权责发生制
$ S49v accrual basis accounting 应计制会计；权责发生制会计
Xgm7>= l accrue 应累算；应计
7 D^ A:f accrued benefit 应累算利益
BKTsc/v2>: accrued charges 应计费用
e?7paJ accrued cumulative preference share dividend 应累算的累积优先股股息
prWid3} accrued expenses 应累算费用
'SY &-<t( accrued interest payable 应付利息；应计未付利息
3_ >R's8P accrued interest receivable 应收利息；应计未收利息
BCj&z{5"7e accrued right 累算权益
?b0\[ accruing profit 应累算的利润
,)RdXgCs accumulated fiscal reserve 累积财政储备
B+<k,ad accumulated profit 累积利润；滚存溢利
Q9' p2@Z accumulated reserve 累积储备
Aj S5 accumulation of surplus income 累积收益盈余
oMVwId f acquired assets 既得资产
j{PX ~/ acquisition 收购；购置；取得
)<|T Ep4r- acquisition cost 购置成本
Q&J,"Vxw acquisition expenses 购置费用
^/+s l-6/F acquisition of 100% interest 收购全部股权
g[$B9 0 acquisition of control 取得控制权
x<l1s acquisition of fixed assets 购置固定资产
}B5I#Af7 acquisition of shell “买壳”
PX'LN acquisition price 收购价
Dz{e@+>M act of God 天灾
a !IH-XJ2 acting partner 执事合伙人
RD4)NN6y5} active market 买卖活跃的市场；交投畅旺的市场；旺市
:U 9R
1^}A active partner 积极参与的合伙人
yV8). 4 active trading 交投活跃
_pS%tPw actual circulation 实际流通
0b4O J[ actual cost 实际成本
sHF vzE% actual expenditure 实际开支；实际支出
Hj!)S&y,$ actual income 实际入息；实际收入；实际收益
D)_Ei'+*l actual market 现货市场
d d$N4& actual price 现货价；实际价格
V~=)#3]`[ actual profit 实际利润
,u v$oP- actual quotation 实盘；实际价位；实际报价
(TE2t7ab|M actual year basis 按实际年度计算
I%p#E#[G actuals 实货
qj1z>,\ actuarial investigation 精算调查
X=3@M_Jzo actuarial principle 精算原则
#^ 9;<@M actuarial report 精算师报告
cC4T3]4l' Actuarial Society of Hong Kong 香港精算学会
Zx_m?C_2_ actuarial valuation 精算师估值
coWB KWF actuary 精算师
ff#-USK^R ad referendum agreement 暂定协议；有待覆核的协定
cabN<a
l ad valorem duty 从价税；按值征税
^6+x0[13 ad valorem duty system 从价税制
.bE,Q 9: ad valorem fee 从价费
pV7Gh` <y ad valorem tariff 从价关税
P 5>CSWy% additional allowance 额外免税额
j1ZFsTFMWp additional amount for unexpired risk 未过期风险的额外款额
9)">()8 additional assessable profit 补加应评税利润
6fkr!&Dy7 additional assessment 补加评税
Cu:Zn% additional commitment 额外承担
U]|q4!WE additional commitment vote 额外承担拨款
IfcFlXmt2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z m'jk D| additional dependent parent allowance 供养父母额外免税额
! Cl/=0$[L additional provision 额外拨款
+2SX4Kxu additional stamp duty 附加印花税
Iqsk\2W]a3 additional tax 补加税罚款；补加税款
qC )VT3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.N=hA adjudged bankrupt 被裁定破产
qj&)w9RLJE adjudicated bankrupt 裁定破产人
jO 55<s94 adjudication fee 裁定费；评定印花税额手续费；评估契据费
mV,R0olF adjudication of bankruptcy 裁定破产；宣告破产
M2}<gRL*}J adjudication of insolvency 裁定无力偿还债务
ZhsZy wM adjusted actual 经调整的实数；调整后的实数
"b
0cj adjusted current assets 经调整的流动资产；调整后的流动资产
h 6* `V adjusted figure 经调整的数字；调整后的数额
U3}R^W~eb adjusted liabilities 经调整的负债；调整后的负债
_
^{Ep/ME= adjusted loss 经调整的亏损；调整后的亏损
f[b YjIX adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
T Rw 6$CR adjusted profit 经调整的利润；调整后的利润
6< Z: Xw adjusted surplus 经调整的盈余额；调整后的盈余额
[fp"MPP3 adjusted value 经调整的价值；调整后的价值
blcKtrYg adjustment 调整；修订；理算〔保险〕
v gj^ - adjustment centre 调剂中心
lQBM0|n adjustment lag 调整过程的时间差距；调整时差
Gq*)]X{U a adjustment mechanism 调整机制
j;)g+9` adjustment of loss 亏损调整
^%&x{F. adjustment process 调整过程；调整程序
%K"%Qm=Tl adjustment range 调整幅度
u7?juI #Cl administered exchange rate 受管制汇率
1c#'5~ nB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g5Rm!T+@I< administration expenses 行政费用
(fa?f tK administration fee 手续费；行政费
s3{s.55{m administration in bankruptcy 破产管理
&._!)al administration order 遗产管理令
3 Mx@ administrator 管理人；遗产管理人
]%|WE administrator of the estate 遗产管理人
QIK73^ admission of debt 债项承认书
pGY]Vw Y admission of proof 接纳债权证明
7X(]r1-+ \ advance 放贷款项；垫付款项；预支款项；预付款项
:OCux Sc%5 advance account 暂支帐目；预付款帐户
U*Qq5=dqD advance compensation 预付补偿金
'c&@~O;^d advance from shareholder 股东垫款
n* Vd<m;w advance pending reimbursement 预支以待日后付还
K//T}-Uub advanced economy 先进经济体系
VA'X!(Cv advancement 预付；预付财产
}4SSo)Uv/ advances warrant 垫款令
Y/H^*1 advancing 贷出
xXZKj adverse balance 逆差
pFTlhj)1 adverse exchange 逆汇
n=? 0g;1! advertisement addressed to shareholders 在报章刊登的致股东通告
P]"d eB| advice for collection 托收通知书
P/Kit?kngS advice of drawing 提款通知书；汇票通知书
hFMst% :y$ advice of payment 付款通知
V:BX"$ J1 Advisory Committee [Securities and Futures Commission]
nud=uJ"( 谘询委员会〔证券及期货事务监察委员会〕
\oX8/-0 f Advisory Committee on Diversification 经济多元化谘询委员会
R: <@+z^A[ affidavit 誓章；遗产申报誓章
_-]!;0E IV affidavit of no receipt 述明无收款的誓章
*W12Rb2 affiliate 联号；联营公司；附属公司
#}dVaXY) affiliated company 附属公司；联号；联营公司
6 1W/BU7O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hG7S]\N_ affordability 负担能力
VONAw3k7! African Development Bank [AfDB] 非洲开发银行
P0e ""9JOo after-acquired property 事后取得的财产
!y-2# after-hours dealing 市后交易
4;RCPC after-tax profit 税后盈利；税后利润；税后溢利
m SzpRa agency agreement 代理协议
k%}89glm agency expenses 代理机构的开支
45sxF?GSwL agency fee 代理费
}m%?&c Agency Law 《代理法》
U}w+`ZLN agent 代理人；承销人
M J,ZXJXs agent of company 公司代理人
xs!g{~V{ agent's fee 代理人费；经纪费
1Xr"h:U_X aggregate 总计；总数；总体数字
u\R`IZ&O aggregate amount 总款额；总额
lho q3A aggregate assets and liabilities 总体资产与负债
d- ;9L56{P aggregate at constant price 按固定价格计算的总体数字
.l+~)$ aggregate demand 总需求
*fi;ZUPW3 aggregate gross position 总持仓量
l (#ke aggregate limit 总限额
tI b21c q aggregate of salaries tax 合计薪俸税
ny(GTKoUz aggregate performance 总体表现；总体业绩
eQFb$C]R}y aggregate supply 总体供应
yv)nW::D( aggregate surplus 总盈余
^mueFw}\ aggregate total 整体总额
;Q=GJ5`B aggregate value 总值；合计价值
{M r~%y4 aggregated basis 合计基准
^2^|AXNES aggregated net chargeable income 合计应课税入息实额
i9 eyrl+! aggregation 合并计算；合计；总和
s
S5fd)x aggregation of incomes of husband and wife 夫妇入息合并计算
yd ND$@; Z aggregation of property 财产的总和
HNy/ - agio 差价；贴水
x8?x/xE 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》
5 n+ e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{kPe#n>xT 《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》
pzq; vMr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{H H h.K 《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》
r1ok u0 o Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$54=gRo^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<D!c
~*[ agreement for a settlement 授产协议
/3Nb agreement for assignment 转让协议
Pc)VK>.fc agreement for sale 售卖协议；买卖协议
U2V^T'Y[ agreement for sale and purchase 买卖协议
.L7Yf+yFg agreement for the payment of interest 支付利息协议
/^LH agreement for the repayment of money 还款协议
*)bd1B# agreement of reinsurance 再保险协议
B9e.-Xaf Agricultural Bank of China 中国农业银行
|Vwc/9`t]> air passenger departure tax 飞机乘客离境税
8.CKH4h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f[Fgh@4cj airport tax 机场税
)W ]>\=@Y alcohol duty 酒精税
N
pXgyD alienation 让与；让渡；转让
} B"|z'u alimony 生活费；赡养费
_t|G@D{ All Ordinaries Index [AOI] 所有普通股指数
+Cf0Y2*@hM all risks 全险；综合险
YxEbg(Y All Sales Record for Stock Market 《股票市场成交报告》
qsihQ d Allied Capital Resources Limited 新联财务有限公司
x(9; !4O> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fkc x+d allocation letter 拨款信件
Jf?S9r5 Q allocation of fund 分配款项；预留款项
Er"R;l]xJ allocation of profit 利润分配；溢利分配
LgP> u?]n allocation warrant 拨款令
Qq T/1^imS allotment 分配；配股
kqD*TJA allotment notice 股份配售通知；配股通知
>wKu6-
]a allotment of shares 股份分配
eb!s '@ allowable 可获宽免；免税的
DhLr^Z!h3; allowable business loss 可扣除的营业亏损
uZ\wwYY#M allowable expenses 可扣税的支出
^ E$(1><-a allowance 免税额；津贴；备抵；准备金
sK@Y!oF}\ allowance for debts 债项的免税额
_k_>aG23 allowance for depreciation by wear and tear 耗损折旧免税额
xN` r4 allowance for funeral expenses 殡殓费的免税额
aGB0-;.t7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JFRpsv allowance for repairs and outgoings 修葺及支出方面的免税额
=Y &9
qt allowance to debtor 给债务人的津贴
?aFr8i:)M alteration of capital 资本更改
BFMS*t` alternate trustee 候补受托人
5 [ ,+\ amalgamation 合并
cX %: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(@)2PO / ambit of charges 征税范围；收费范围
q]"2hLq amended valuation 经修订的估值
F1gt3 ae American Commodities Exchange 美国商品交易所
<r X \LwR American Express Bank Limited 美国运通银行
=6c y E American Stock Exchange 美国证券交易所
-(\1r2
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HKTeqH_: amount due from banks 存放银行同业的款项
[x!i*
rW3 amount due from banks abroad 存放海外银行同业的款项
(;0$i?3\ amount due from holding companies 控股公司欠款
.4Qb5I2# amount due from local banks 存放本港银行同业的款项
EqD^/(,L2 amount due to banks 银行同业的存款
i}PK $sa#c amount due to banks abroad 海外银行同业的存款
?}'N_n ys amount due to holding companies 控股公司存款
J?UA:u amount due to local banks 本港银行同业的存款
W/ g|{t[ amount due to outport banks 外埠银行同业的存款
e9CP802#2 amount for note issue 发行纸币的款额
^W
Y8-6 amount of bond 担保契据的款额
h@*lWi2K7 amount of consideration 代价款额
qDnCn H amount of contribution 供款数额
nnt8 sf@\ amount of indebtedness 负债款额
i`[ #W(m amount of principal of the loan 贷款本金额
{ p1lae amount of rates chargeable 应征差饷数额
j)jCu ;` amount of share capital 股本额
<nDNiM# amount of sums assured 承保款额
XkPv*%Er8 amount of variation 变动幅度
EKZA5J7kn amount of vote 拨款数额
|',M_
e] amount payable 应付款额
z,pNb%*O amount receivable 应收款额
- #LjI . Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CO-Iar analysis 分析
/8xH$n&xoC ancillary risk 附属风险
N'I(P9@ annual account 周年帐目；周年帐目报表；年度决算；年结
izMYVI?0 annual accounting date 年结日期
EjWgaV annual allowance 每年免税额；年积金；年度津贴；年津
tT;8r8@ annual balance 年度余额
gjW\
XY annual disposable income 每年可动用收入
,*/Pg 52? annual estimates 周年预算
]SFWt/< annual fee 年费
pw@`}cM= annual general meeting 周年大会
P}HC (S1 annual growth rate 年增率；每年增长率
Y!SE;N& annual long-term supplement 长期个案每年补助金
\V]t!mZ-}l annual pensionable emolument 可供计算退休金的年薪
tY/En-&t annual report 年报
i<%m Iq1L Annual Report on the Consumer Price Index 《消费物价指数年报》
C<_ Urnmn annual return 周年报表；周年申报表；每年报税表格
60"5?=D Annual Return Rules 《周年报表规则》
jm+ V$YBP annual review of consumer prices 每年消费物价回顾
A9
U5,mOz annual roll-forward basis 逐年延展方式
k+FMZ, D| annual salary 年薪
L e*`r2 annual statement 年度报表；年度决算表
0|g[o:;fl_ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
WtIMvk annuitant 年金受益人
}N ?g| annuity 年金
wHx}U M" annuity contract 年金合约
?RHn @$g8M annuity on human life 人寿年金
'X9AG6K1 antecedent debt 先前的债项
lM>.@: ante-dated cheque 倒填日期支票
:-z&Y492 anticipated expenditure 预期开支
K[kds` anticipated net profit 预期纯利
a$d:_,\ " anticipated revenue 预期收入
G.E[6G3 anti-inflation measure 反通货膨胀措施
aX|g S\zx anti-inflationary stance 反通货膨胀立场
zm> >} 5R apparent deficit 表面赤字
Gb;99mE apparent financial solvency 表面偿债能力
z&O#v9.NE| apparent partner 表面合伙人
\.o=icOx application for personal assessment 个人入息课税申请书
# Mu<8`T- application of fund 资金应用
`|nH1sHFq application to release as liquidator and to destruct the books of accounts and documents
13H;p[$ 申请免除清盘人职务及毁灭帐簿与文件
<PX .l% appointed actuary 委任精算师
z<!O!wX_aI appointed auditor 委任核数师；委任审计师
>Iuzk1'S appointed trustee 委任的受托人
{@3z\wMK$ appointer 委任人
vd`O aM}#U apportioned pro rata 按比例分摊
PSPTL3_~ apportionment 分配；分摊
@Tm`d ?^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}3Qc 24` apportionment formula 分摊方程式
@ K\o4\ apportionment of estate duty 遗产税的分摊
bl=ku<}@ appraisal 估价；评估
E>E*ZZuhj appreciable growth 可观增长
H<g 1m appreciable impact 显着影响
(~JwLe@a appreciable increase 可观增长
i0>] CJG appreciation 增值；升值
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8K1- appreciation against other currencies 相对其他货币升值
?\ZL#)hr"p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yNBv-oe5 appreciation tax 增值税
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appropriation 拨款；拨用；拨付
Yx Xq I appropriation account 拨款帐目
Goxl3LS< Appropriation Bill 拨款法案
HmMO*k<6@ appropriation-in-aid system 补助拨款办法
! D$Ooamq approved assets 核准资产
1RLym9JN approved basket stock 认可一篮子证券
`{[RjM` approved budget 核准预算
u"`*DFjo* approved charitable donation 认可慈善捐款
*7ZtNo[+ approved charitable institution 认可慈善机构
#.H}r6jqs approved currency 核准货币；认可货币
X3<K 1/< approved estimates 核准预算
P;73Hr[E# approved estimates of expenditure 核准开支预算
h$> wv` approved overseas insurer 核准海外保险人
1c$vLo832 approved overseas trust company 核准海外信托公司
J/ vK6cO\ approved pooled investment fund 核准汇集投资基金
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'F approved provident fund scheme 认可公积金计划
eNb pwne approved provision 核准拨款
2VA!& `I approved redeemable share 核准可赎回股份
1fH< VgF` approved regional stock 认可地区性证券
sef]>q approved retirement scheme 认可退休金计划
/N6}*0Ru approved subordinated loan 核准附属贷款
J? .F\`N) arbitrage 套戥；套汇；套利
Zyu/|O g arbitrageur 套戥者；套汇者
BgM%+b8u arbitrary amount 临时款项
k2r 3dO@q arrangement 措施；安排；协定
!J3UqS arrears 欠款
LBat:7aH> arrears of pay 欠付薪酬
7CGyC[[T~ arrears of revenue 逾期未收税款；逾期未收的帐项
z8"7u /4v{ articles of association 组织章程；组织细则；组织章程细则
gv| "OlB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r{_ >ldjq ascertainment of profit 确定利润
E8ta |D "Asia Clear" “亚洲结算系统”
nn +_TMu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u#@RM^738d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2z\e\I Asian Development Fund [ADF] 亚洲发展基金
MG{l~|\x) Asian dollar bond 亚洲美元债券
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M Asian dollar market 亚洲美元市场
8PBvV[ Asian dollar rate 亚洲美元利率
Z+4D.bA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?T!)X)A# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WF[bO7: asked price 沽盘；喊价；索价；卖方报价
F'FP0t!S assessable income 应评税入息
O6X "RsI} assessable loss 应评税亏损
C h19h8M assessable profit 应评税利润
v+xB7w assessable value 应评税值
'#.# $8l assessed profit 估定利润
"g 0( I8 assessed value 经评估价值
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ipN8Pg+ assessment 评税；评定；估价；评税单
Hr^3`@}#1 assessment number 评税编号；估价编号
g9 ~]s 9 assessment of additional tax 补加税评税
pDl3!m assessment of performance 业绩评估；实绩评价
@kxel`,$ e Assessor 评税主任
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WOpj3 asset price bubbles 资产价格泡沫
TB!((' asset-backed securities 具资产保证的证券
T^:fn-S}= assets accretion 资产增值
4 CrLkr assets and liabilities 资产与负债
O"Q7Rx assets betterment statement 资产递增表；资产改进表
sOpep assets lending 实物放款；有抵押贷款
<%P 2qgz5 assets of the company passing on the death 死者去世时转移的公司资产
D +RiM~LH8 assets pledged as security for liabilities 用作负债抵押的资产
xr%#dVk assets portfolio 资产投资组合
Ln!A:dP}c- assets price 资产价格
[ 9o4hw assets quality 资产质素
k XrlS aIc assets realization 资产变现
KOh A) assets refinancing arrangement 资产再集资安排
fuMJdAuY7d assets securitization 资产证券化
Pw[g assets situated outside Hong Kong 在香港以外地方的资产
! )pdamdA assets stripping 削减资产；拆卖资产
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kmB assets value 资产值
U z
dc assignee 承让人
aG%, cQ 1 assignment 转让；转让书；转让契
'e!J06 assignment of interest 权益转让
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)Eo7?]- assignment of letters patent and trade mark 专利证书及商标转让
Qdf=XG5 assignment of property 物业转让；物业转让书
S1S;F9F assignment right 转让权
A/}W&bnluD assignor 转让人
yZ kyC'/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
y *23$fj( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k{I 01 associate member 附属会员
. (}1%22 associated body corporate 相联法人团体
/.z;\=;[n! associated company 相联公司；联属公司
i'#G y,R associated corporation 相联法团
4 %W: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bZ1 78>J] 公认会计师公会〔英国〕
yuhnYR\`m Association of Futures Exchange Brokers 香港期货经纪协会
~*W!mlg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SF* n1V3hx association of underwriters 承保人组织
3W_PE+:Kr assumption of control 接管
2RM+W2!! assurance 担保；保险；转易；转易书
j+-P :xvP assurance of interest 权益的转易
,Lr<)p at 19XX price 按一九ＸＸ年价格计算
.6f%? oo at a discount 按赔价计算；按贴水价格计算；打折扣
S* *oA 6 at a premium 按溢价计算；按升水价格计算
/ JkC+7H4 at call 通知付款；按通知
qIMA6u/ at constant market price 按固定市价计算
%9oYw9 H! at constant price 按固定价格计算
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q) at cost 按成本计算
2lVHZ\G at current market price 按当时市价计算；按现时市价计算
"Wo,'8{v at current price 按当时价格计算；按现时价格计算
NnT g3:. at factor cost 按要素成本计算；按生产要素成本计算
i0jBZW"_1$ at money-of-the-day price 按付款当日价格计算
Bi,;lR5
at or better 按指定或较佳价位〔买卖指令〕
GH1"xR4! at par 按面值计算；平价
[`RX*OH2 at sight 见票即付
\QE)m<GUe at the close 按收市盘
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0m-/ at the opening 按开市盘
]X Z-o>+ , attestation 见证；见证条款
%zk$}}ti. at-the-money option 平价期权
Y!J>U attorney 受权人；受托代表人
?>"Yr,b ? attornment 新拥有人承认书
#~O b)q| attributable profit 可归属利润
0tg8~H3yy attributable share value 可归属股份价值
kn"(mJe$ Auckland Stock Exchange 奥克兰证券交易所
Y 5ZZ3Ati auction 拍卖
<Z}SKR"U% auctioneer 拍卖商
XxIHoX& audit 审计；核数
3jB$2: # Audit Commission 审计署
YuZ"s55zU{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>9e(.6&2XZ 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〕
G6@M&u5RT audit review 帐目审查
=L;] ; i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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!r audited account 审计帐目；经审计的帐目
kHw_ S- audited annual account 经审计的周年帐目
Bw%Qbs0Q audited balance sheet 经审计的资产负债表
+5VLw auditor 核数师；核数主任；审计师
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L auditor's certificate 核数师证明书；审计师证明书
w@JKl5 auditor's report 核数师报告；审计师报告
U8qtwA9t Aussie bond 澳元债券
LI 2&& Mw austerity budget 紧缩预算
JM1R ;i6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D%6;^^WyUx Australia All Ordinaries Index 澳洲所有普通股票指数
;{h CF Australian Dollar [AUD] 澳元
+6wiOH B` Australian Options Market 澳大利亚期权市场
HK|ynBAo Australian Securities Commission 澳洲证券事务监察委员会
$`R6= \| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Um#Wu]i Australian Stock Exchange 澳大利亚证券交易所
PxH72hBS Austrian Schilling [ATS] 奥地利先令
D?XM,l + authentication 认证；鉴证
J Ro?s~Ih authority to purchase 委托购买证；委购书
B#/Q'V authorization 认可；核准；授权；授权书
;4N; D authorization by direction 指示授权
>h0- ; authorization by instruction 指令授权
M9zfT !- authorization by warrant 令状授权
>D201&*G% authorization of unit trust 单位信托的认可
L|bwZ,M=}? authorized agent 指定代理人
q[`j`8YY!R authorized capital 法定资本
b& 1`NO authorized clerk 出市员
{43>m)8+ authorized dealer 认可交易商
Uf}\p~; authorized financial institution 认可财务机构
x#Sqn# authorized fund 认可基金
!uQPc authorized fund house 获授权的基金公司；认可基金公司
a5a($D authorized institution 认可机构
pPd#N'\ * authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9]q:[zm^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&gzCteS authorized insurer 获授权保险人；获认可承保人
e[hcJz!D authorized investment 特准投资项目
`{qG1 authorized person 获授权人
C z\Pp q authorized representative 获授权代表
t%F0:SH authorized share capital 法定股本
)iFJz/n> automated quotation system 自动报价系统
/cU<hApK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Um&(&?Xf 自动交易系统〔香港期货交易所有限公司〕
J9~ g|5 automatic adjustment mechanism 自动调整机制
{e|[%reSkg automatic adjustment system 自动调整系统
Z+@2"%W Automatic Clearing House 自动票据交换所
Y n LErJ automatic exchange rates accumulation system 自动化汇率累集系统
\hCH>*x< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{%_L=2n6 automatic teller machine [ATM] 自动柜员机
"etPT@gF autopay 自动转帐
j~*L~7 available assets 可用资产
W.kM7z>G available fiscal reserve 现存财政储备
/ X1 x available profit 可用利润
_a1x\,R|DB Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)" pF R4 average 平均；平均数；海损
uu`G 2[t average basic salary 平均基本薪金
F_CYYG Z average consumer expenditure 平均消费开支；一般消费开支
72'5%*1 average cost 平均成本
pR~U`r5z average cost of land production 增辟土地平均成本
8<Hf" M average daily turnover 平均每日成交额
5LOo8xN average daily wage rate 平均每日工资率
,c NLkoN average expenditure pattern 平均开支模式
KZ/=IP = average growth rate 平均增长率
e=.]F*:J average net fixed assets 固定资产平均净值
ght$9>'n average of relatives 相对价格平均数
T?X_c"{8M average price 平均价格
R=j I ?p average propensity to consume 平均消费倾向；一般消费倾向
x&0vKo; average propensity to save 平均储蓄倾向；一般储蓄倾向
S\;V4@<Kn average rate 平均率
qT+% ;( average revenue 平均收入；平均收益
MdW]MW{ average stock 平均库存；平均存货
&Y }N|q- average yearly rent 平均年租
i rfp!(r avoidance of double taxation 避免双重课税
L*:jXmUM_~ avoidance of tax 避税
