A:
o7zfD94I A share Ａ股；甲类股份
'DQyB`V2y abatement of tax 减税；减扣免税额
pASVnXJZ ABN AMRO Bank N.V. 荷兰银行
=YIQ
_,{u above-the-line expenditure 线上项目支出；经常预算支出
E : k?*l above-the-line receipt 线上项目收入；经常预算收入
IhLfuyFWu ABSA Asia Limited 南非联合亚洲有限公司
]
),' =@ absolute change 绝对数值变更
.vMi <U; absolute expenditure 实际开支
sX u+F2O absolute guideline figure 绝对准则数字
I&Y(]S,cU absolute interest 绝对权益
aa/9o ] absolute order of discharge 绝对破产解除令
q3`t0eLZ absolute profit margin 绝对利润幅度
o:<3n,T absolute value 实值；绝对值
^dv>n]? absolutely vested interest 绝对既得权益
jq{ I x absorbed cost 已吸收成本；已分摊成本
2wQ
CQ" absorption 吸收；分摊；合并
)K~nZLULY absorption rate 吸收率；摊配率；分摊率
]mA?TwD ACB Finance Limited 亚洲商业财务有限公司
U w" acceptable form of reciprocity 合理的互惠条件
%>TdTt acceptable rate 适当利率；适当汇率
`l#g`~L acceptance agreement 承兑协议
5Y^ YKV{ acceptance for honour 参加承兑
)3sb 2
# acceptor 承兑人；接受人；受票人
@4$E.q<0 acceptor for honour 参加承兑人
+$5^+C\6A accident insurance 意外保险
^ZG 1 Accident Insurance Association of Hong Kong 香港意外保险公会
NY
x4&
*le accident insurance scheme 意外保险计划
+F|[9o z accident year basis 意外年度基准
9OUhV [D accommodation 通融；贷款
S}X:LHr* accommodation bill 通融票据；空头票据
.U_=LV]C accommodation party 汇票代发人
d%bL_I) account balance 帐户余额；帐户结余
mz1g8M`@[D account book 帐簿
T*m21 < account collected in advance 预收款项
p<4':s;* account current book 往来帐簿
9"S3A EI account of after-acquired property 事后取得的财产报告
'! (`? account of defaulter 拖欠帐目
UB }mI0/w account payable 应付帐款
u:ISwAp account payee only [A/C payee only] 只可转帐；存入收款人帐户
hM}2++ V account receivable 应收帐款
Kl? 1)u3^4 account receivable report 应收帐款报表
{NR~>=~K- account statement 结单；帐单；会计财务报表
rNc>1}DDS account title 帐户名称；会计科目
2lRZ/xaF%P accountant's report 会计师报告
i QF93:# Accountant's Report Rules 会计师报告规则
9[M u accounting and auditing procedure 会计与审计程序；会计与核数程序
n :P}K?lg Accounting Arrangements 《会计安排》
?3#X5 WT accounting basis 会计基础
f$| v accounting by Official Receiver 破产管理署署长呈交的帐目
xh0!H|
R Accounting Circular 《会计通告》
STe;Sr&p accounting class 会计类别
AI2CfH#:C accounting date 记帐日期；会计结算日期
h*LIS@&9C5 accounting for money 款项核算
} qTvUs Accounting Officer 会计主任
/l
L*U accounting period 会计报告期；会计期
|UG)*t/ accounting policy 会计政策；会计方针
T[~X~dqwn" accounting practice 会计惯例
[ z\*Zg accounting principle 会计准则
:[doYizk: accounting record 会计记录
o=ex{g( 3 accounting report 会计报告
k:sh:G+=$d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J3=jC5=J4 Accounting Society of China 中国会计学会
R )/w
accounting statement 会计报表
+dfSCs accounting system 会计制度；会计系统
I$$!YMm.N accounting transaction 会计事项；帐务交易
i+}M#Y-O accounting treatment 会计处理
("Zi,3 "+ accounting year 会计年度
h(BN6ZrzKd accretion 增值；添加
sZc<h]L(g accrual 应计项目；应累算数目
Y%3j >_\; accrual basis 应计制；权责发生制
D%zIm,bf accrual basis accounting 应计制会计；权责发生制会计
*d(Dk *( accrue 应累算；应计
ScEM#9T | accrued benefit 应累算利益
Z_%>yqD C accrued charges 应计费用
H,'c& accrued cumulative preference share dividend 应累算的累积优先股股息
2.yzR DfZ accrued expenses 应累算费用
A!c.P2 accrued interest payable 应付利息；应计未付利息
ZD3S|1zSQ accrued interest receivable 应收利息；应计未收利息
f4q-wX_1 accrued right 累算权益
$\H>dm accruing profit 应累算的利润
rAWBuEU;! accumulated fiscal reserve 累积财政储备
i> ;G4 accumulated profit 累积利润；滚存溢利
9 wc=B(a| accumulated reserve 累积储备
~F WmT(S accumulation of surplus income 累积收益盈余
y^ohns5{ acquired assets 既得资产
AWw'pgTQX acquisition 收购；购置；取得
Lxl?6wZ acquisition cost 购置成本
(U)=t$= o acquisition expenses 购置费用
XIU2l}g acquisition of 100% interest 收购全部股权
95}"AIi acquisition of control 取得控制权
&A~ 1Q#4 acquisition of fixed assets 购置固定资产
n}2} 4^ acquisition of shell “买壳”
Rzp-Q5@M Y acquisition price 收购价
C4y<+G.` act of God 天灾
pxgv(:Tw acting partner 执事合伙人
;k >{I8L~ active market 买卖活跃的市场；交投畅旺的市场；旺市
F XbNmBXF active partner 积极参与的合伙人
D3eK!'qS active trading 交投活跃
Js'|N%pi actual circulation 实际流通
>Q YxX<W actual cost 实际成本
@I%m}>4Jm actual expenditure 实际开支；实际支出
b+kb7 actual income 实际入息；实际收入；实际收益
X:YxsZQ 5Y actual market 现货市场
Z=#!FZ{ actual price 现货价；实际价格
kns[b [!H actual profit 实际利润
I)clGMS, actual quotation 实盘；实际价位；实际报价
c8(.bmvF actual year basis 按实际年度计算
l 1@:&j3h actuals 实货
"YivjHa7H actuarial investigation 精算调查
K .z@Vx. actuarial principle 精算原则
1*XqwBV actuarial report 精算师报告
H]cCyuCdH Actuarial Society of Hong Kong 香港精算学会
ak%8|'} actuarial valuation 精算师估值
i+OyBDkJM! actuary 精算师
Q?~l =}2 ad referendum agreement 暂定协议；有待覆核的协定
~! @a ad valorem duty 从价税；按值征税
#VLTx!5o ad valorem duty system 从价税制
'SC`->F4D ad valorem fee 从价费
#]9yzyb_y ad valorem tariff 从价关税
cng 1k
additional allowance 额外免税额
ST{<G additional amount for unexpired risk 未过期风险的额外款额
\eN }V additional assessable profit 补加应评税利润
t JJaIb6Xj additional assessment 补加评税
5z0SjQ additional commitment 额外承担
dme_Ivt additional commitment vote 额外承担拨款
*h`zV<j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,$*$w< additional dependent parent allowance 供养父母额外免税额
5'X.Z: additional provision 额外拨款
rKO[;]_* additional stamp duty 附加印花税
^ +-i7`|= additional tax 补加税罚款；补加税款
&Oe,$%{hBh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1&U U6| X adjudged bankrupt 被裁定破产
AtSE KpKc adjudicated bankrupt 裁定破产人
%.]qkGZe# adjudication fee 裁定费；评定印花税额手续费；评估契据费
~GZ(Ou-& adjudication of bankruptcy 裁定破产；宣告破产
= h4XsV)rO adjudication of insolvency 裁定无力偿还债务
& ",pPu q adjusted actual 经调整的实数；调整后的实数
OfPWqNpO adjusted current assets 经调整的流动资产；调整后的流动资产
%GJ, &b| adjusted figure 经调整的数字；调整后的数额
?]:3`;h3 adjusted liabilities 经调整的负债；调整后的负债
By"
=]|Q adjusted loss 经调整的亏损；调整后的亏损
}_K7}] 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
l/Sb JrM* adjusted profit 经调整的利润；调整后的利润
Kpg]b"9.R adjusted surplus 经调整的盈余额；调整后的盈余额
|@Bl?Bs+ adjusted value 经调整的价值；调整后的价值
'En 6h" { adjustment 调整；修订；理算〔保险〕
t'^/}=c- adjustment centre 调剂中心
]2?t $"G8 adjustment lag 调整过程的时间差距；调整时差
Z O&5C6qa adjustment mechanism 调整机制
=YR/|9( adjustment of loss 亏损调整
lV3\5AEW adjustment process 调整过程；调整程序
XJ.vj+XXb
adjustment range 调整幅度
<Dl7|M administered exchange rate 受管制汇率
nT:Z SJWM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O0e6I&u : administration expenses 行政费用
Sw Lul4V administration fee 手续费；行政费
h&&ufF]D administration in bankruptcy 破产管理
4 ~D?F'o administration order 遗产管理令
:hZYh.y\l administrator 管理人；遗产管理人
op ;OPf, administrator of the estate 遗产管理人
>-f`mT admission of debt 债项承认书
k\A8Z[ admission of proof 接纳债权证明
] "^U advance 放贷款项；垫付款项；预支款项；预付款项
q* +}wP advance account 暂支帐目；预付款帐户
Ve<l7U; advance compensation 预付补偿金
f Vw+8 [d0 advance from shareholder 股东垫款
$`mxOcBmQ advance pending reimbursement 预支以待日后付还
fs\l*nBig advanced economy 先进经济体系
g$~ktr+% advancement 预付；预付财产
Nw8lg*t" advances warrant 垫款令
=j6f/8 advancing 贷出
Dr&2q X! adverse balance 逆差
c5pF?k FaD adverse exchange 逆汇
&0~E+
9b advertisement addressed to shareholders 在报章刊登的致股东通告
8e x{N3 advice for collection 托收通知书
Hr:WE + ' advice of drawing 提款通知书；汇票通知书
LNtBYdB`pK advice of payment 付款通知
iCnKQ G Advisory Committee [Securities and Futures Commission]
,@Xl? 谘询委员会〔证券及期货事务监察委员会〕
p1q"[)WVn^ Advisory Committee on Diversification 经济多元化谘询委员会
Bi9 S1 p affidavit 誓章；遗产申报誓章
,..&j+m affidavit of no receipt 述明无收款的誓章
a?_N8|k[ affiliate 联号；联营公司；附属公司
}O-|b#Q affiliated company 附属公司；联号；联营公司
`J#(ffo- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
DR;rK[f affordability 负担能力
NZ7g}+GTG African Development Bank [AfDB] 非洲开发银行
m\RU |Z after-acquired property 事后取得的财产
s7[du _) after-hours dealing 市后交易
GG-7YJ after-tax profit 税后盈利；税后利润；税后溢利
Ru `&>E agency agreement 代理协议
>:WnCkbp agency expenses 代理机构的开支
|\Nu+w agency fee 代理费
!ffdeWHR Agency Law 《代理法》
{%*,KB>b agent 代理人；承销人
?Mtd3 F^o? agent of company 公司代理人
OW;]= k/( agent's fee 代理人费；经纪费
u,I_p[` E aggregate 总计；总数；总体数字
0"#'Z>" aggregate amount 总款额；总额
;N#d'E\ aggregate assets and liabilities 总体资产与负债
N*y09?/h aggregate at constant price 按固定价格计算的总体数字
A}W) La\
aggregate demand 总需求
!RN (/ &%y aggregate gross position 总持仓量
j#rjYiYKy aggregate limit 总限额
/I(IT=kp aggregate of salaries tax 合计薪俸税
Y j;KKgk aggregate performance 总体表现；总体业绩
~dg7c{o5 aggregate supply 总体供应
],V_" \ATD aggregate surplus 总盈余
OrNi<TY> aggregate total 整体总额
~bC{ R&p aggregate value 总值；合计价值
Yi1lvB?m aggregated basis 合计基准
]3nka$wA* aggregated net chargeable income 合计应课税入息实额
.5 Sw aggregation 合并计算；合计；总和
tNj-~ r aggregation of incomes of husband and wife 夫妇入息合并计算
mII7p Lb Q aggregation of property 财产的总和
..'k+0u^ agio 差价；贴水
d 0vn/k2I Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~PAF2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
CY "& @v1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
>MwjUq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2iO AUo+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
lV <2+Is Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LQ(z~M0B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9%T~^V%T7 agreement for a settlement 授产协议
}coSMTMv6 agreement for assignment 转让协议
ra2sYH1wr agreement for sale 售卖协议；买卖协议
l+`f\ }, agreement for sale and purchase 买卖协议
X: PB
} agreement for the payment of interest 支付利息协议
Y">m g=B agreement for the repayment of money 还款协议
1j"_@?H[ agreement of reinsurance 再保险协议
&3 ~l Za;D Agricultural Bank of China 中国农业银行
CobMagPhr air passenger departure tax 飞机乘客离境税
Xf o3fW)s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uy Z airport tax 机场税
P@lDhzd alcohol duty 酒精税
O|wu;1pQ alienation 让与；让渡；转让
) IQ5Qu alimony 生活费；赡养费
bS7rG$n [ All Ordinaries Index [AOI] 所有普通股指数
S5'ZKk all risks 全险；综合险
^C$Oht,cU All Sales Record for Stock Market 《股票市场成交报告》
}81eef4$S Allied Capital Resources Limited 新联财务有限公司
wiHGTaR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>v- -R8I * allocation letter 拨款信件
$v5)d J allocation of fund 分配款项；预留款项
# y;TSH x/ allocation of profit 利润分配；溢利分配
DD5 S
R allocation warrant 拨款令
~0/tU#& allotment 分配；配股
:buH\LB*P allotment notice 股份配售通知；配股通知
\A
"_|Yg allotment of shares 股份分配
z 3((L allowable 可获宽免；免税的
d+Dd D r allowable business loss 可扣除的营业亏损
CWKN0HB allowable expenses 可扣税的支出
^K[WFi N} allowance 免税额；津贴；备抵；准备金
Y%$@ZYW allowance for debts 债项的免税额
GY% ^!r allowance for depreciation by wear and tear 耗损折旧免税额
v|~&I%S7 allowance for funeral expenses 殡殓费的免税额
[&H$Su}$0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^h L?.xj allowance for repairs and outgoings 修葺及支出方面的免税额
F3 uR:)4<M allowance to debtor 给债务人的津贴
Fs+
CY alteration of capital 资本更改
uT1xvXfqP alternate trustee 候补受托人
/1D]\k() amalgamation 合并
)\K ;Ncp[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Tx) !qpZ ambit of charges 征税范围；收费范围
QEtf-xNn^ amended valuation 经修订的估值
\<n 9kwU
American Commodities Exchange 美国商品交易所
d} B_ wz' American Express Bank Limited 美国运通银行
B"; >zF American Stock Exchange 美国证券交易所
'?$N.lj$d amortization 摊销
/w[B,_ZKTk amount due from banks 存放银行同业的款项
"&9L amount due from banks abroad 存放海外银行同业的款项
@bfW-\ I amount due from holding companies 控股公司欠款
Jr2x`^aNO amount due from local banks 存放本港银行同业的款项
(_2Iu%F amount due to banks 银行同业的存款
+`jI z'+ amount due to banks abroad 海外银行同业的存款
ahJ -T@ amount due to holding companies 控股公司存款
TTGk"2
Q' amount due to local banks 本港银行同业的存款
AlPk o($E* amount due to outport banks 外埠银行同业的存款
y&A0}>a:d amount for note issue 发行纸币的款额
oY
NIJXln amount of bond 担保契据的款额
}2 53Q!f amount of consideration 代价款额
xvpCOoGsz amount of contribution 供款数额
PeU>h2t amount of indebtedness 负债款额
_Fc :<Ym? amount of principal of the loan 贷款本金额
=@ SJy W amount of rates chargeable 应征差饷数额
8)KA {gN} amount of share capital 股本额
BIJlU(aF amount of sums assured 承保款额
3$ 'eDa[ amount of variation 变动幅度
<xn96|$ amount of vote 拨款数额
8,VX%CS#q amount payable 应付款额
x JcM1>cT> amount receivable 应收款额
&Hl*Eg
f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yW@0Q: analysis 分析
5Yxs_t4 ancillary risk 附属风险
&PE/\_xD_ annual account 周年帐目；周年帐目报表；年度决算；年结
NI<;L m annual accounting date 年结日期
&<Iyb}tA? annual allowance 每年免税额；年积金；年度津贴；年津
W'98ue s% annual balance 年度余额
|$>ZGs# annual disposable income 每年可动用收入
o x|K 2A annual estimates 周年预算
`S)*(s?T annual fee 年费
=P}BAJ annual general meeting 周年大会
E: 7R>. g annual growth rate 年增率；每年增长率
mQ$a^28=qR annual long-term supplement 长期个案每年补助金
l^~E+F~ annual pensionable emolument 可供计算退休金的年薪
\jR('5DcB annual report 年报
r0Cc0TMdj Annual Report on the Consumer Price Index 《消费物价指数年报》
II,snRD annual return 周年报表；周年申报表；每年报税表格
b '9L}q2m Annual Return Rules 《周年报表规则》
9e aqq annual review of consumer prices 每年消费物价回顾
n "J+? ~9 annual roll-forward basis 逐年延展方式
!EwL"4pPw annual salary 年薪
#E'aa 'P} annual statement 年度报表；年度决算表
(9 !/bX< 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
%B#(d)T*- annuitant 年金受益人
<i1.W !% annuity 年金
< u=k X annuity contract 年金合约
XT "- annuity on human life 人寿年金
LK>J] p antecedent debt 先前的债项
:6T 8\W ante-dated cheque 倒填日期支票
L!>EW0 anticipated expenditure 预期开支
HxE`"/~.7k anticipated net profit 预期纯利
i!nPiac anticipated revenue 预期收入
Le ?yzf anti-inflation measure 反通货膨胀措施
+t8{aaV anti-inflationary stance 反通货膨胀立场
pBR9)T\ n apparent deficit 表面赤字
d v7IHUFf apparent financial solvency 表面偿债能力
l<DpcLX apparent partner 表面合伙人
?7eD< | application for personal assessment 个人入息课税申请书
;) c 4 application of fund 资金应用
I
k[{,p application to release as liquidator and to destruct the books of accounts and documents
RJ63"F $ 申请免除清盘人职务及毁灭帐簿与文件
[(81-j1v appointed actuary 委任精算师
gK%^}xU+
appointed auditor 委任核数师；委任审计师
!et[Rdbu appointed trustee 委任的受托人
^Gt9 . appointer 委任人
12olVTuw apportioned pro rata 按比例分摊
s*3p*z f apportionment 分配；分摊
rn8#nQ>QZ% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sI,S(VWor apportionment formula 分摊方程式
;,& $ob*/ apportionment of estate duty 遗产税的分摊
`A0trC3 appraisal 估价；评估
HLruZyN4 appreciable growth 可观增长
9) ~Ha iVB appreciable impact 显着影响
aP`[O]8j appreciable increase 可观增长
B |pdqSI appreciation 增值；升值
#q-7#pp appreciation against other currencies 相对其他货币升值
A}h`%b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-~HyzX\cZB appreciation tax 增值税
;zp Syyp@ appropriation 拨款；拨用；拨付
13f@Ox$ appropriation account 拨款帐目
_?m%i]~o Appropriation Bill 拨款法案
7[/1uI9U8K appropriation-in-aid system 补助拨款办法
7j//x Tr}a approved assets 核准资产
-ge :y2R_w approved basket stock 认可一篮子证券
Xl p $ xp" approved budget 核准预算
W]aX}>0 approved charitable donation 认可慈善捐款
jn:9Cr,o;g approved charitable institution 认可慈善机构
qiyX{J7Z approved currency 核准货币；认可货币
OtsW>L@ O( approved estimates 核准预算
}$wWX}@ approved estimates of expenditure 核准开支预算
==^9_a^ approved overseas insurer 核准海外保险人
+`p@md2L1 approved overseas trust company 核准海外信托公司
rL9 u7) x approved pooled investment fund 核准汇集投资基金
s.{nxk. approved provident fund scheme 认可公积金计划
2 $ @N4 approved provision 核准拨款
MmL)CT approved redeemable share 核准可赎回股份
m .':5 approved regional stock 认可地区性证券
YB?5s`vr9d approved retirement scheme 认可退休金计划
up^D9(y\ approved subordinated loan 核准附属贷款
1 Vq)& N arbitrage 套戥；套汇；套利
pf%B arbitrageur 套戥者；套汇者
*y@Xm~ld
arbitrary amount 临时款项
R>CIE L arrangement 措施；安排；协定
84|oqwZO arrears 欠款
\[CPI`yQe arrears of pay 欠付薪酬
C\RJ){dk arrears of revenue 逾期未收税款；逾期未收的帐项
'0MH-M articles of association 组织章程；组织细则；组织章程细则
Kc,=J?Ob Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
i p"LoCE ascertainment of profit 确定利润
yr"BeTrS. "Asia Clear" “亚洲结算系统”
wusj;v4C4M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QGkMT +A Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
65g"$:0 Asian Development Fund [ADF] 亚洲发展基金
na) -' Asian dollar bond 亚洲美元债券
EsK.g/d Asian dollar market 亚洲美元市场
tpQ?E<O Asian dollar rate 亚洲美元利率
9 `8D Ga Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m R|;}u;d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+/|;<K5_LI asked price 沽盘；喊价；索价；卖方报价
%fH&UFby assessable income 应评税入息
BK/~ 2u assessable loss 应评税亏损
f?[0I\V[$ assessable profit 应评税利润
J6s@}@R1 assessable value 应评税值
ZPO+ #, assessed profit 估定利润
wx]r { assessed value 经评估价值
[.[|rnil assessment 评税；评定；估价；评税单
-,Y[`(q assessment number 评税编号；估价编号
$bd ti D assessment of additional tax 补加税评税
\]7i-[ assessment of performance 业绩评估；实绩评价
3Gyw^_{J Assessor 评税主任
%k8 H'w\ asset price bubbles 资产价格泡沫
A&8{0 asset-backed securities 具资产保证的证券
4
>2g&);B assets accretion 资产增值
n5e1k y*9w assets and liabilities 资产与负债
t7; ^rk* assets betterment statement 资产递增表；资产改进表
uNoP8U%* assets lending 实物放款；有抵押贷款
!YZ$WiPl assets of the company passing on the death 死者去世时转移的公司资产
WNo", Vc assets pledged as security for liabilities 用作负债抵押的资产
L?:fyNA3[ assets portfolio 资产投资组合
%X^K5Io assets price 资产价格
TTQ(\l4 assets quality 资产质素
rV[/G#V>{ assets realization 资产变现
eX0ASI9 assets refinancing arrangement 资产再集资安排
1v2pPUH\ assets securitization 资产证券化
z c4l{+3 assets situated outside Hong Kong 在香港以外地方的资产
m_;<7W& p] assets stripping 削减资产；拆卖资产
qy$1+>f1 assets value 资产值
|u5Xi5q.f assignee 承让人
T x
6\ assignment 转让；转让书；转让契
M%S.Z4D
(0 assignment of interest 权益转让
P"k`h=>!4 assignment of letters patent and trade mark 专利证书及商标转让
VQe@H8>3 assignment of property 物业转让；物业转让书
-s5>GwZt assignment right 转让权
Q(0eq_X|6 assignor 转让人
N |nZf5{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Qi? xx') Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%<? U`o@* associate member 附属会员
.R! /?eN associated body corporate 相联法人团体
hY5tBL associated company 相联公司；联属公司
,2 *x4Gycb associated corporation 相联法团
[:Y`^iR. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
</@3}rfUPg 公认会计师公会〔英国〕
S1& Df%Ra Association of Futures Exchange Brokers 香港期货经纪协会
Y [ p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Rk(2|I association of underwriters 承保人组织
~d\>f assumption of control 接管
?$Tp|<tx# assurance 担保；保险；转易；转易书
0n('F assurance of interest 权益的转易
_4lhwKYU at 19XX price 按一九ＸＸ年价格计算
!%,k]m' at a discount 按赔价计算；按贴水价格计算；打折扣
Fmo^ ?~b at a premium 按溢价计算；按升水价格计算
9u%S<F" at call 通知付款；按通知
lAZ n0EU at constant market price 按固定市价计算
(w /)u at constant price 按固定价格计算
:0o,pndU at cost 按成本计算
SGK=WLGM8 at current market price 按当时市价计算；按现时市价计算
azT@S=, at current price 按当时价格计算；按现时价格计算
]Ac&h
aAP at factor cost 按要素成本计算；按生产要素成本计算
W{js9$oJ at money-of-the-day price 按付款当日价格计算
Z.x9SEe1t at or better 按指定或较佳价位〔买卖指令〕
gPYF2m at par 按面值计算；平价
%`b
%TH^ at sight 见票即付
XI8rU) q at the close 按收市盘
]%I}hj J at the opening 按开市盘
Oqy&V&-C attestation 见证；见证条款
eABLBsx at-the-money option 平价期权
W^sH|2g attorney 受权人；受托代表人
ZlEH3-Zv attornment 新拥有人承认书
KDUa0$" attributable profit 可归属利润
4qe!+!#$ attributable share value 可归属股份价值
\&Bvh4Q Auckland Stock Exchange 奥克兰证券交易所
s t cbM auction 拍卖
9EI Oa/* auctioneer 拍卖商
|',$5!:0O audit 审计；核数
H}}g\|r& Audit Commission 审计署
%"{j NC? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n k@e# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
sn=_-uoU audit review 帐目审查
_ A5. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
k6|wiSyu audited account 审计帐目；经审计的帐目
= U)e_q audited annual account 经审计的周年帐目
2F-
]0kGR| audited balance sheet 经审计的资产负债表
^9wQl!e
ob auditor 核数师；核数主任；审计师
8/oO}SLF auditor's certificate 核数师证明书；审计师证明书
l:?w{'i$ auditor's report 核数师报告；审计师报告
/_g-w93
Aussie bond 澳元债券
p ipO ,n austerity budget 紧缩预算
+D&aE$ < Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[\ALT8vC?m Australia All Ordinaries Index 澳洲所有普通股票指数
E%tGwbi7 Australian Dollar [AUD] 澳元
(I7s[ Australian Options Market 澳大利亚期权市场
p#DJow Australian Securities Commission 澳洲证券事务监察委员会
1w|C+m/( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oBqWIXM Australian Stock Exchange 澳大利亚证券交易所
6OOdVS3\J Austrian Schilling [ATS] 奥地利先令
XA4 miQn& authentication 认证；鉴证
y?4% eD authority to purchase 委托购买证；委购书
0g&#hW};[6 authorization 认可；核准；授权；授权书
$Lx2!Zy authorization by direction 指示授权
Bk)*Z/1<x authorization by instruction 指令授权
[<H'JsJl authorization by warrant 令状授权
|^ ! authorization of unit trust 单位信托的认可
y)%CNH)*x authorized agent 指定代理人
AFN"#M authorized capital 法定资本
wr+r J authorized clerk 出市员
[ _N w5_ authorized dealer 认可交易商
XI"8d.VR authorized financial institution 认可财务机构
[Kc"L+H\ authorized fund 认可基金
&]xOjv/? authorized fund house 获授权的基金公司；认可基金公司
U`w `Cr authorized institution 认可机构
6^vseVx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`of` u B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i=mk#.j~ authorized insurer 获授权保险人；获认可承保人
W Pnw authorized investment 特准投资项目
a y -M.J authorized person 获授权人
c"H59 jE authorized representative 获授权代表
8a}et8df: authorized share capital 法定股本
)CAEqP
automated quotation system 自动报价系统
)!tqock*v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Q#a<T 4l 自动交易系统〔香港期货交易所有限公司〕
g(`m#&P>G automatic adjustment mechanism 自动调整机制
Q^c)T>OAI automatic adjustment system 自动调整系统
LFHzd@Y7" Automatic Clearing House 自动票据交换所
5UU1HC;C automatic exchange rates accumulation system 自动化汇率累集系统
YA, vT[kX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F{;{o^Pv automatic teller machine [ATM] 自动柜员机
X4z6#S 58 autopay 自动转帐
`$hna{e^n available assets 可用资产
!Ic{lB available fiscal reserve 现存财政储备
%
bpVK~z available profit 可用利润
g.9:R=JPT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v vvH5NRm average 平均；平均数；海损
|gP9^B?3 average basic salary 平均基本薪金
Hvj1R.I/ average consumer expenditure 平均消费开支；一般消费开支
VP\'p1a average cost 平均成本
vSf ?o\O average cost of land production 增辟土地平均成本
_5%NG 3c average daily turnover 平均每日成交额
F4T}HY>nZ average daily wage rate 平均每日工资率
9f/RD?(1O average expenditure pattern 平均开支模式
U|2*.''+Q average growth rate 平均增长率
%; 0l1X average net fixed assets 固定资产平均净值
I]dt1iXu_{ average of relatives 相对价格平均数
I0v$3BQ4 average price 平均价格
.>A`FqV$~+ average propensity to consume 平均消费倾向；一般消费倾向
S="teH[ average propensity to save 平均储蓄倾向；一般储蓄倾向
JxlU=7cF average rate 平均率
1>wQ&{ average revenue 平均收入；平均收益
^P|
K2at average stock 平均库存；平均存货
6%nKrK average yearly rent 平均年租
72;4 avoidance of double taxation 避免双重课税
YN< :k
Wu avoidance of tax 避税
