A:
k;sUD mrO A share Ａ股；甲类股份
5j]%@]M$Z abatement of tax 减税；减扣免税额
8/:\iPk0 ABN AMRO Bank N.V. 荷兰银行
Q*I/mUP&f above-the-line expenditure 线上项目支出；经常预算支出
6{M.S}.^ above-the-line receipt 线上项目收入；经常预算收入
iaB5t<t1r ABSA Asia Limited 南非联合亚洲有限公司
t` Sh!e absolute change 绝对数值变更
U&6f}=v C absolute expenditure 实际开支
:|a[6Uwl\V absolute guideline figure 绝对准则数字
ydt1ED0Q- absolute interest 绝对权益
QU t!fF@t absolute order of discharge 绝对破产解除令
-8Ii QRS absolute profit margin 绝对利润幅度
v,jU9D \ absolute value 实值；绝对值
J ?&9ofj& absolutely vested interest 绝对既得权益
.qZ< ROZ absorbed cost 已吸收成本；已分摊成本
?V0IryF; absorption 吸收；分摊；合并
S'txY\ absorption rate 吸收率；摊配率；分摊率
R`c5- 0A ACB Finance Limited 亚洲商业财务有限公司
4T:ZEvdzf acceptable form of reciprocity 合理的互惠条件
4Xz |HU? acceptable rate 适当利率；适当汇率
_#+i;$cO-X acceptance agreement 承兑协议
?g'l/xuRe acceptance for honour 参加承兑
2,+H;Ypi! acceptor 承兑人；接受人；受票人
7P acceptor for honour 参加承兑人
<t8}) accident insurance 意外保险
2h=RNU| Accident Insurance Association of Hong Kong 香港意外保险公会
"ggq7cJ}_ accident insurance scheme 意外保险计划
V|7 c dX#H accident year basis 意外年度基准
yxH[uJpb accommodation 通融；贷款
mU!c;O accommodation bill 通融票据；空头票据
FQ5# v{ accommodation party 汇票代发人
%]-tA,u account balance 帐户余额；帐户结余
W/ERqVZR] account book 帐簿
R$q:Ct account collected in advance 预收款项
m*1=-" P account current book 往来帐簿
R&?p^!`% account of after-acquired property 事后取得的财产报告
i[B%:q:& account of defaulter 拖欠帐目
9I,Trk@& account payable 应付帐款
^#nAS2w7U account payee only [A/C payee only] 只可转帐；存入收款人帐户
j'Fni4; account receivable 应收帐款
^dro*a, account receivable report 应收帐款报表
/#tOi[0[ account statement 结单；帐单；会计财务报表
U-@\V1;C account title 帐户名称；会计科目
fIu/*PFPVY accountant's report 会计师报告
uB \A8zC Accountant's Report Rules 会计师报告规则
o\N),;LM accounting and auditing procedure 会计与审计程序；会计与核数程序
2n \EZ Accounting Arrangements 《会计安排》
n'SnqJ&} accounting basis 会计基础
$3So`8Bm[$ accounting by Official Receiver 破产管理署署长呈交的帐目
+p2)uXqW Accounting Circular 《会计通告》
Y9ru~&/o$ accounting class 会计类别
r_QWt1K accounting date 记帐日期；会计结算日期
~sOAm accounting for money 款项核算
}q^CR(h (R Accounting Officer 会计主任
|.YL 2\ accounting period 会计报告期；会计期
J( 0c#}d accounting policy 会计政策；会计方针
2?&h{PA+ accounting practice 会计惯例
;aSEv"iWX accounting principle 会计准则
K#>B'>A \ accounting record 会计记录
gD-<^Q- accounting report 会计报告
xu3qX" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ra/S 46$ Accounting Society of China 中国会计学会
T a_#Rg*! accounting statement 会计报表
T!8,R{V]4 accounting system 会计制度；会计系统
*cf#:5Nl accounting transaction 会计事项；帐务交易
z;T?2~g! accounting treatment 会计处理
Gd!y,n&s accounting year 会计年度
@>:r'Fmu- accretion 增值；添加
O %OeYO69 accrual 应计项目；应累算数目
"bJW yUb accrual basis 应计制；权责发生制
./ u3z|q1 accrual basis accounting 应计制会计；权责发生制会计
0y?bwxkc accrue 应累算；应计
9Z} -%Z[,) accrued benefit 应累算利益
D ,nF 0p accrued charges 应计费用
Up~#]X accrued cumulative preference share dividend 应累算的累积优先股股息
&U:;jlST9 accrued expenses 应累算费用
$aEL>, X accrued interest payable 应付利息；应计未付利息
\]zH M.E1 accrued interest receivable 应收利息；应计未收利息
u-D%: lz85 accrued right 累算权益
Ay[6r UO accruing profit 应累算的利润
8/k* "^3 accumulated fiscal reserve 累积财政储备
F8q|$[nH accumulated profit 累积利润；滚存溢利
BPW2WSm@< accumulated reserve 累积储备
HN \9 d accumulation of surplus income 累积收益盈余
WmeV[iI acquired assets 既得资产
{$Qw]?Yv acquisition 收购；购置；取得
W 5-=,t acquisition cost 购置成本
E sd A %` acquisition expenses 购置费用
d4~!d>{n|c acquisition of 100% interest 收购全部股权
yN9/'c~ acquisition of control 取得控制权
Mp}U>+8 acquisition of fixed assets 购置固定资产
up1kg>i%" acquisition of shell “买壳”
t\ ym4`" acquisition price 收购价
s~3"*,3@ act of God 天灾
{>9vm!<[*\ acting partner 执事合伙人
`2G 0B@ active market 买卖活跃的市场；交投畅旺的市场；旺市
^)TZHc2a[ active partner 积极参与的合伙人
D KR2b`J active trading 交投活跃
qeypa ! actual circulation 实际流通
nPE{Gp) } actual cost 实际成本
T< D&%) actual expenditure 实际开支；实际支出
ta %yQd7 actual income 实际入息；实际收入；实际收益
u{J$]%C
actual market 现货市场
F8nR.| actual price 现货价；实际价格
idEhxvAo actual profit 实际利润
13kl\ < 6 actual quotation 实盘；实际价位；实际报价
b-,4< H8m actual year basis 按实际年度计算
vkp_v1F%+ actuals 实货
:wtK'ld actuarial investigation 精算调查
EJrP{GH actuarial principle 精算原则
iU+O(vi actuarial report 精算师报告
xQ%N%
` Actuarial Society of Hong Kong 香港精算学会
PY[nnoF"| actuarial valuation 精算师估值
0l;TZf=H actuary 精算师
P`^nNX]x+, ad referendum agreement 暂定协议；有待覆核的协定
kZ$2Uss ad valorem duty 从价税；按值征税
@cukoLAn ad valorem duty system 从价税制
]V^ >aUlj ad valorem fee 从价费
H QX.oW ad valorem tariff 从价关税
1aDx 6Mq additional allowance 额外免税额
4}`z^P<C additional amount for unexpired risk 未过期风险的额外款额
EV/DJ$ C } additional assessable profit 补加应评税利润
)\Am:?RH; additional assessment 补加评税
B 1je Ik, additional commitment 额外承担
-%,=%FBi~4 additional commitment vote 额外承担拨款
Q\rf J|| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_\;0E!=p additional dependent parent allowance 供养父母额外免税额
a]]eQ(xQ additional provision 额外拨款
3?5JY;}h>" additional stamp duty 附加印花税
#Pt_<?JtV additional tax 补加税罚款；补加税款
%vUY|3G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tn E ), adjudged bankrupt 被裁定破产
FF #T"y0Y adjudicated bankrupt 裁定破产人
Q`kV|
pjg adjudication fee 裁定费；评定印花税额手续费；评估契据费
IK1'" S| adjudication of bankruptcy 裁定破产；宣告破产
H%pD9'q~ adjudication of insolvency 裁定无力偿还债务
2{|Z?3FJ^ adjusted actual 经调整的实数；调整后的实数
SMo nJ;Y adjusted current assets 经调整的流动资产；调整后的流动资产
AT%6K. adjusted figure 经调整的数字；调整后的数额
$+w:W85B adjusted liabilities 经调整的负债；调整后的负债
41g
"7Mk adjusted loss 经调整的亏损；调整后的亏损
CVE(N/&b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5 :|9pe) adjusted profit 经调整的利润；调整后的利润
&n9&k
Em adjusted surplus 经调整的盈余额；调整后的盈余额
,Wv+Ek adjusted value 经调整的价值；调整后的价值
~[<C6{ adjustment 调整；修订；理算〔保险〕
[ n4nnmM adjustment centre 调剂中心
Wz%H?m:g# adjustment lag 调整过程的时间差距；调整时差
jh(T?t$& adjustment mechanism 调整机制
jI Entk adjustment of loss 亏损调整
7>"dc+Fg adjustment process 调整过程；调整程序
/g$G
G9 adjustment range 调整幅度
/z! Tgs4 administered exchange rate 受管制汇率
r3 qKT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PzOnS administration expenses 行政费用
rU+3~|m administration fee 手续费；行政费
MX? *jYl administration in bankruptcy 破产管理
=WT&unw} administration order 遗产管理令
o%7-<\qS administrator 管理人；遗产管理人
Jr5dw=B gw administrator of the estate 遗产管理人
Me79 :+d admission of debt 债项承认书
S4\a"WYg admission of proof 接纳债权证明
1*" 7q9 x advance 放贷款项；垫付款项；预支款项；预付款项
F/ x2}' advance account 暂支帐目；预付款帐户
<2N{oK. advance compensation 预付补偿金
JR8|!Of@B advance from shareholder 股东垫款
'i',M+0>jC advance pending reimbursement 预支以待日后付还
/k8I6 advanced economy 先进经济体系
<?s@- mpgN advancement 预付；预付财产
rGQ2 ve advances warrant 垫款令
Bv<aB(c advancing 贷出
wx^Det adverse balance 逆差
hC[ =e`j adverse exchange 逆汇
kDol 1v` advertisement addressed to shareholders 在报章刊登的致股东通告
E;}&2 a advice for collection 托收通知书
9U8 x&Z]P advice of drawing 提款通知书；汇票通知书
)( 0if0D4 advice of payment 付款通知
z%S$~^=b Advisory Committee [Securities and Futures Commission]
zOd* > 谘询委员会〔证券及期货事务监察委员会〕
w"5Eyz-eO Advisory Committee on Diversification 经济多元化谘询委员会
vJxE F& X affidavit 誓章；遗产申报誓章
w? >f:2(=[ affidavit of no receipt 述明无收款的誓章
h4jo<yp\ affiliate 联号；联营公司；附属公司
v4< W57oH affiliated company 附属公司；联号；联营公司
?5F lbiT affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!B 4z U:d affordability 负担能力
9u^M{ 6 African Development Bank [AfDB] 非洲开发银行
)X?oBNsj after-acquired property 事后取得的财产
M6mgJonN| after-hours dealing 市后交易
f"RC(("6W after-tax profit 税后盈利；税后利润；税后溢利
nfbR"E
jXr agency agreement 代理协议
/5)*epF+ agency expenses 代理机构的开支
oUwo!n} agency fee 代理费
*?BY+0 Agency Law 《代理法》
$33E-^ agent 代理人；承销人
$TfB72 agent of company 公司代理人
+: x[cK agent's fee 代理人费；经纪费
h;,1BpbM aggregate 总计；总数；总体数字
.u>[m . aggregate amount 总款额；总额
D%~tU 70a aggregate assets and liabilities 总体资产与负债
7mq&]4-G aggregate at constant price 按固定价格计算的总体数字
.<zKBv aggregate demand 总需求
d\u N aggregate gross position 总持仓量
=WjHf8v; aggregate limit 总限额
:`e#I/, aggregate of salaries tax 合计薪俸税
V1B!5N< aggregate performance 总体表现；总体业绩
0KnL{Cj aggregate supply 总体供应
@ 4hzNi+ aggregate surplus 总盈余
g'KxjjYT, aggregate total 整体总额
] L97k(:Ib aggregate value 总值；合计价值
hH 5}%/vF aggregated basis 合计基准
TKM^ aggregated net chargeable income 合计应课税入息实额
4^uSW&`;/ aggregation 合并计算；合计；总和
E{EO9EI aggregation of incomes of husband and wife 夫妇入息合并计算
KJRAW]?{ aggregation of property 财产的总和
& ?x R agio 差价；贴水
Gsv<Rjj: Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
lhHH|~t0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M#;
ks9 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@Wc5r# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.6P .r} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
YZ5,K6 u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&nP0T-T5y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g E _+r agreement for a settlement 授产协议
PFuhvw~? agreement for assignment 转让协议
nm@ h5ON_ agreement for sale 售卖协议；买卖协议
=n HKTB> agreement for sale and purchase 买卖协议
iP0m1 agreement for the payment of interest 支付利息协议
N2O *g`Y C agreement for the repayment of money 还款协议
r5DR F4,7 agreement of reinsurance 再保险协议
V _:`K$ Agricultural Bank of China 中国农业银行
HD^#" air passenger departure tax 飞机乘客离境税
?>Sv_ 0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S s+F airport tax 机场税
wkM1tKhy/ alcohol duty 酒精税
/QY F|%7! alienation 让与；让渡；转让
iqvLu{ alimony 生活费；赡养费
S[1<Qrv] All Ordinaries Index [AOI] 所有普通股指数
hE|P|0U,n all risks 全险；综合险
.Q%Hi7JMi All Sales Record for Stock Market 《股票市场成交报告》
,c4H icRJ# Allied Capital Resources Limited 新联财务有限公司
~f h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F%h3?"s allocation letter 拨款信件
0n{.96r0R allocation of fund 分配款项；预留款项
RNi%6A1 allocation of profit 利润分配；溢利分配
q2*A'C allocation warrant 拨款令
-N XxxK allotment 分配；配股
!HvA5'|:} allotment notice 股份配售通知；配股通知
eAf i!!Z< allotment of shares 股份分配
|tGUx*NN allowable 可获宽免；免税的
6N#hN)/ allowable business loss 可扣除的营业亏损
>\d&LLAe allowable expenses 可扣税的支出
oT-gZedW( allowance 免税额；津贴；备抵；准备金
|Y>Jf~SN allowance for debts 债项的免税额
^ O18 \a allowance for depreciation by wear and tear 耗损折旧免税额
I.n,TJoz4J allowance for funeral expenses 殡殓费的免税额
!&{rnK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{4D`VfX _ allowance for repairs and outgoings 修葺及支出方面的免税额
i)?7+< X allowance to debtor 给债务人的津贴
SXk.7bMV6 alteration of capital 资本更改
k
ucbI _ alternate trustee 候补受托人
Kcm+%p^ amalgamation 合并
6nZ]y&$G-k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4yxQq7
m, ambit of charges 征税范围；收费范围
0G+Q^]0 amended valuation 经修订的估值
nF@**,C Q American Commodities Exchange 美国商品交易所
UGSZg|&6#* American Express Bank Limited 美国运通银行
{V6&((E8 American Stock Exchange 美国证券交易所
oZa'cZNs amortization 摊销
J,F1Xmr4 amount due from banks 存放银行同业的款项
p?i.<Z amount due from banks abroad 存放海外银行同业的款项
wM+1/[7 amount due from holding companies 控股公司欠款
4.!1odKp amount due from local banks 存放本港银行同业的款项
} ?j5V amount due to banks 银行同业的存款
X:oOp=y]| amount due to banks abroad 海外银行同业的存款
W:_-I4 q~ amount due to holding companies 控股公司存款
ISGw}# }]? amount due to local banks 本港银行同业的存款
J!2Z9<q5 amount due to outport banks 外埠银行同业的存款
/eI|m9ke amount for note issue 发行纸币的款额
2!{D~Gfl= amount of bond 担保契据的款额
/'sv7hg+ amount of consideration 代价款额
w\)K0RN amount of contribution 供款数额
$ln8Cpbca amount of indebtedness 负债款额
ib=)N)l amount of principal of the loan 贷款本金额
Dh8ECy5k<* amount of rates chargeable 应征差饷数额
gQ_<;'m)2 amount of share capital 股本额
)2&3 D"V amount of sums assured 承保款额
+<a\0FsD amount of variation 变动幅度
jE*{^+n
amount of vote 拨款数额
7*l$ i/! amount payable 应付款额
z`zz8hK. amount receivable 应收款额
A7% d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$Zu? Gd? analysis 分析
Ymz/: ancillary risk 附属风险
gJQ#j~' annual account 周年帐目；周年帐目报表；年度决算；年结
:W.H#@'( annual accounting date 年结日期
[Fl_R [o annual allowance 每年免税额；年积金；年度津贴；年津
)9hqd annual balance 年度余额
WC#6(H5t$ annual disposable income 每年可动用收入
V& *IZt& annual estimates 周年预算
}u_D{ bz annual fee 年费
`HX:U3/ annual general meeting 周年大会
dua F?\vv annual growth rate 年增率；每年增长率
%e~xO x annual long-term supplement 长期个案每年补助金
{<42PJtPY annual pensionable emolument 可供计算退休金的年薪
d4| )= annual report 年报
/j~~S'sw Annual Report on the Consumer Price Index 《消费物价指数年报》
5W&L6.J}+ annual return 周年报表；周年申报表；每年报税表格
2][9Wp Annual Return Rules 《周年报表规则》
danPy2 annual review of consumer prices 每年消费物价回顾
rtj/& > annual roll-forward basis 逐年延展方式
) x6 & Y annual salary 年薪
t7f(%/] H0 annual statement 年度报表；年度决算表
M~A# _%2U 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
S%iK); annuitant 年金受益人
T#ls2UL*xh annuity 年金
X q? >a+B annuity contract 年金合约
B!wN%> U annuity on human life 人寿年金
l77 -I: antecedent debt 先前的债项
=A'>1N ante-dated cheque 倒填日期支票
S2$66xr# anticipated expenditure 预期开支
{KG}m'lx anticipated net profit 预期纯利
#
EvRm anticipated revenue 预期收入
7m2iL#5[ anti-inflation measure 反通货膨胀措施
1#vu)a1+b anti-inflationary stance 反通货膨胀立场
287j,'vR apparent deficit 表面赤字
^B<-.(F apparent financial solvency 表面偿债能力
4fi4F1 f apparent partner 表面合伙人
eC-& .Fl application for personal assessment 个人入息课税申请书
NNt n application of fund 资金应用
90vWqL! application to release as liquidator and to destruct the books of accounts and documents
w!m4>w 申请免除清盘人职务及毁灭帐簿与文件
4|?(LHBD) appointed actuary 委任精算师
YK/? mj1x appointed auditor 委任核数师；委任审计师
Qc7*p]E& appointed trustee 委任的受托人
}F>RI jj appointer 委任人
v3DK0 MW apportioned pro rata 按比例分摊
k=s^-E iu apportionment 分配；分摊
``/L18 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k8s)PN apportionment formula 分摊方程式
Cog }a apportionment of estate duty 遗产税的分摊
!]F`qS> appraisal 估价；评估
A[ l
)>: appreciable growth 可观增长
W>jKWi,{ appreciable impact 显着影响
HxO+JI`'3 appreciable increase 可观增长
A?MM9Y}K appreciation 增值；升值
TAYh#T=S appreciation against other currencies 相对其他货币升值
[j6]!p]S$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V D#q\ appreciation tax 增值税
sl$6Zv-l%0 appropriation 拨款；拨用；拨付
^(q .f=I!a appropriation account 拨款帐目
QD-\'Bp/X Appropriation Bill 拨款法案
/nO_ e appropriation-in-aid system 补助拨款办法
TzKM ~a# approved assets 核准资产
&& ]ix3 approved basket stock 认可一篮子证券
WSozDNF!'f approved budget 核准预算
lV'?X% approved charitable donation 认可慈善捐款
1K/HVj+'. approved charitable institution 认可慈善机构
?8O5%IrJ approved currency 核准货币；认可货币
g:!U,<C^a approved estimates 核准预算
(-S^L'v62v approved estimates of expenditure 核准开支预算
<-1:o*8:} approved overseas insurer 核准海外保险人
rZgu`5 <a approved overseas trust company 核准海外信托公司
-
|p e D
L approved pooled investment fund 核准汇集投资基金
v.RA{a 9 approved provident fund scheme 认可公积金计划
-|V#U`mwF approved provision 核准拨款
H,D5 )1Uu approved redeemable share 核准可赎回股份
JZ}zXv approved regional stock 认可地区性证券
Q&I # approved retirement scheme 认可退休金计划
,1I-%6L approved subordinated loan 核准附属贷款
"~VKUvDu arbitrage 套戥；套汇；套利
N:B<5l ' arbitrageur 套戥者；套汇者
t^&hG7L_m, arbitrary amount 临时款项
l;q]z arrangement 措施；安排；协定
]G i&:k arrears 欠款
&J /EBmY[ arrears of pay 欠付薪酬
dQ*^WNUB arrears of revenue 逾期未收税款；逾期未收的帐项
.5\@G b.8 articles of association 组织章程；组织细则；组织章程细则
NnAIL;WS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E:qh}wY ascertainment of profit 确定利润
kI"9T`owR "Asia Clear" “亚洲结算系统”
! >F70 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Fx!D:.)/G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MsI R ~ Asian Development Fund [ADF] 亚洲发展基金
E{)X ;kN= Asian dollar bond 亚洲美元债券
4rDV CXE Asian dollar market 亚洲美元市场
"EpH02{ i Asian dollar rate 亚洲美元利率
,x\q Yz+7| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
% vO(.A+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`\@n&y[`7 asked price 沽盘；喊价；索价；卖方报价
m ^FKE: assessable income 应评税入息
?n# $y@U assessable loss 应评税亏损
#e.x]v: assessable profit 应评税利润
4Q!%16
P assessable value 应评税值
3^P;mQ$p1 assessed profit 估定利润
3D6&0xTq assessed value 经评估价值
B*:I-5 assessment 评税；评定；估价；评税单
0: Bpvl 5 assessment number 评税编号；估价编号
%<^^ Mw assessment of additional tax 补加税评税
bGwOh d<. assessment of performance 业绩评估；实绩评价
|[~ S& Assessor 评税主任
zHKP$k8 asset price bubbles 资产价格泡沫
C[fefV9g2 asset-backed securities 具资产保证的证券
5BA:^4zr? assets accretion 资产增值
g(zeOS]q} assets and liabilities 资产与负债
yf*'=q assets betterment statement 资产递增表；资产改进表
$%$zZJ@/ assets lending 实物放款；有抵押贷款
;39 b.v\^ assets of the company passing on the death 死者去世时转移的公司资产
Hya.OW{ assets pledged as security for liabilities 用作负债抵押的资产
|fyzb=Lg assets portfolio 资产投资组合
(1cB Tf assets price 资产价格
Jt}`oFQ5l assets quality 资产质素
:2KPvp 7? assets realization 资产变现
i+(>w'=m assets refinancing arrangement 资产再集资安排
kMW9U Uw assets securitization 资产证券化
K bQXH!J assets situated outside Hong Kong 在香港以外地方的资产
xq.kH| bH assets stripping 削减资产；拆卖资产
5`3 x(=b assets value 资产值
r?u4[
Oe# assignee 承让人
U B+~K/ assignment 转让；转让书；转让契
/*;a6S8q assignment of interest 权益转让
'__>M>[ assignment of letters patent and trade mark 专利证书及商标转让
TfJ*G6\7e# assignment of property 物业转让；物业转让书
uhj]le! assignment right 转让权
rI\5djiYJ assignor 转让人
z#Qe$`4& associate 有联系的人；有关连人士；相联者；合伙人；联系人
\s[L=^! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K. B\F)K associate member 附属会员
dfAw\7v/ associated body corporate 相联法人团体
l1kHFeq associated company 相联公司；联属公司
#do %u"q associated corporation 相联法团
xKUWj<+/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|11vm# 公认会计师公会〔英国〕
^>%.l'1/( Association of Futures Exchange Brokers 香港期货经纪协会
,~,q 0PA7J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
! \| association of underwriters 承保人组织
9{3_2CIL assumption of control 接管
Ae=JG8Ht~ assurance 担保；保险；转易；转易书
hlre eX v assurance of interest 权益的转易
)n"0:"Ou at 19XX price 按一九ＸＸ年价格计算
J;<dO7 j5 at a discount 按赔价计算；按贴水价格计算；打折扣
fn/?I \ at a premium 按溢价计算；按升水价格计算
s#<fj#S at call 通知付款；按通知
t{B@ k[| at constant market price 按固定市价计算
M]X!D7 at constant price 按固定价格计算
D?%[du:V at cost 按成本计算
EKO'S+~ at current market price 按当时市价计算；按现时市价计算
:LB*l5\ at current price 按当时价格计算；按现时价格计算
~)#E?:h5 at factor cost 按要素成本计算；按生产要素成本计算
LK4NNZf7 at money-of-the-day price 按付款当日价格计算
">!pos`<C at or better 按指定或较佳价位〔买卖指令〕
=c 9nC;C at par 按面值计算；平价
'4 d4i at sight 见票即付
ysi=}+F . at the close 按收市盘
IAzFwlO9 at the opening 按开市盘
p2(ha3PW attestation 见证；见证条款
fJ\?+, at-the-money option 平价期权
=\u,4 attorney 受权人；受托代表人
L8n?F#q attornment 新拥有人承认书
mW {uChHP attributable profit 可归属利润
$,O8SW.O$ attributable share value 可归属股份价值
e wT
K2 Auckland Stock Exchange 奥克兰证券交易所
lO|Lv Jyx auction 拍卖
y+Nw>\|S auctioneer 拍卖商
Q }^Ip7T audit 审计；核数
1p5'.~J+Q Audit Commission 审计署
_t"[p_llo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A`M-N<T 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〕
uv-O`) audit review 帐目审查
4$, W\d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z3MhHvvgp{ audited account 审计帐目；经审计的帐目
F5+F O^3E audited annual account 经审计的周年帐目
M
hW9^? audited balance sheet 经审计的资产负债表
wO.d;SK auditor 核数师；核数主任；审计师
7bbFUUUG" auditor's certificate 核数师证明书；审计师证明书
HCrQ+r{g auditor's report 核数师报告；审计师报告
L UxDP#~7 Aussie bond 澳元债券
q2F `q. j austerity budget 紧缩预算
Lp"OXJ*es Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IO&U=-pn& Australia All Ordinaries Index 澳洲所有普通股票指数
$ ?!]?{K Australian Dollar [AUD] 澳元
D=vw0Q_3Y3 Australian Options Market 澳大利亚期权市场
#b&tNZ4!_ Australian Securities Commission 澳洲证券事务监察委员会
pam9wfP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|15 !D Australian Stock Exchange 澳大利亚证券交易所
iku*\ ,6W Austrian Schilling [ATS] 奥地利先令
wT19m authentication 认证；鉴证
_ 1Rw~}O authority to purchase 委托购买证；委购书
4D n &+=fq authorization 认可；核准；授权；授权书
t
zd#9 # authorization by direction 指示授权
K_ymA,&() authorization by instruction 指令授权
:sK4mR F authorization by warrant 令状授权
s*
u1n+Zq authorization of unit trust 单位信托的认可
Z JcX-Z!\ authorized agent 指定代理人
(
./MFf authorized capital 法定资本
f?^-JZ authorized clerk 出市员
>&e=0@?+G authorized dealer 认可交易商
8p A<1H% authorized financial institution 认可财务机构
&`s{-<t<L authorized fund 认可基金
:qqG%RB authorized fund house 获授权的基金公司；认可基金公司
nu+^D$ait authorized institution 认可机构
,6MJW#~] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Hmm0 H6&u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'MX|=K!C authorized insurer 获授权保险人；获认可承保人
At<MY`ka authorized investment 特准投资项目
'OTZ&;7{ authorized person 获授权人
^Os }sJ*5S authorized representative 获授权代表
Q p[
Jw?a authorized share capital 法定股本
4Zu1 G#(zP automated quotation system 自动报价系统
@i( 9k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
451.VI}MR 自动交易系统〔香港期货交易所有限公司〕
6 8bvbig automatic adjustment mechanism 自动调整机制
Kv!:2br automatic adjustment system 自动调整系统
g i/k#3_m Automatic Clearing House 自动票据交换所
Iv3yDL; automatic exchange rates accumulation system 自动化汇率累集系统
/kyO,g$9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H;_Ce'oU( automatic teller machine [ATM] 自动柜员机
|.RyF@N`T autopay 自动转帐
Q1|6;4 L available assets 可用资产
*p9)5 available fiscal reserve 现存财政储备
B%u[gNZ available profit 可用利润
+J{ErsG?6P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1E||ft-1i* average 平均；平均数；海损
XRkUv>Yk average basic salary 平均基本薪金
q,#s m'S average consumer expenditure 平均消费开支；一般消费开支
G Wa6FX:/ average cost 平均成本
;*zLf 9i average cost of land production 增辟土地平均成本
5*A5Y E- average daily turnover 平均每日成交额
^1c7 \"{ average daily wage rate 平均每日工资率
RFS} !_t+| average expenditure pattern 平均开支模式
aqk$ 4IG average growth rate 平均增长率
Op9 ^Eu%n average net fixed assets 固定资产平均净值
%X\A|V& average of relatives 相对价格平均数
R0#scr average price 平均价格
@$5~`? average propensity to consume 平均消费倾向；一般消费倾向
W{q
P/R average propensity to save 平均储蓄倾向；一般储蓄倾向
R#ZJLT average rate 平均率
*re?V9 average revenue 平均收入；平均收益
NL
` average stock 平均库存；平均存货
MUZ]*n&0 average yearly rent 平均年租
>Ho=L)u avoidance of double taxation 避免双重课税
3t.!5 L avoidance of tax 避税
