A:
D8*6h)~ A share Ａ股；甲类股份
SuI^8^f= abatement of tax 减税；减扣免税额
Y HS/|- ABN AMRO Bank N.V. 荷兰银行
yZoJD{'?Sw above-the-line expenditure 线上项目支出；经常预算支出
ON>l%Ae4G above-the-line receipt 线上项目收入；经常预算收入
ZhRdml4U2 ABSA Asia Limited 南非联合亚洲有限公司
iM1E**WCtv absolute change 绝对数值变更
g^p o$%I ' absolute expenditure 实际开支
k
MV 1$ absolute guideline figure 绝对准则数字
OM7AK
B=S absolute interest 绝对权益
fV6ddh absolute order of discharge 绝对破产解除令
'F/uD 1; absolute profit margin 绝对利润幅度
e=# D1 absolute value 实值；绝对值
lc [)Ev absolutely vested interest 绝对既得权益
p,(W?.ZDN? absorbed cost 已吸收成本；已分摊成本
c*R\fQd absorption 吸收；分摊；合并
Ed-3-vJej6 absorption rate 吸收率；摊配率；分摊率
h ~._R6y ACB Finance Limited 亚洲商业财务有限公司
I;?PDhDb acceptable form of reciprocity 合理的互惠条件
Ms3GvPsgv acceptable rate 适当利率；适当汇率
NTCFmdbs 6 acceptance agreement 承兑协议
ZcHIk{| acceptance for honour 参加承兑
[T [] U acceptor 承兑人；接受人；受票人
>@a7Zzl0H acceptor for honour 参加承兑人
F_/ra?W VH accident insurance 意外保险
9@Cu5U] Accident Insurance Association of Hong Kong 香港意外保险公会
k %sxA accident insurance scheme 意外保险计划
P,G
: 9x"e accident year basis 意外年度基准
5w~J"P6jg accommodation 通融；贷款
c;a<nTLn accommodation bill 通融票据；空头票据
V4 n;N accommodation party 汇票代发人
oxnI/Z account balance 帐户余额；帐户结余
+l]> (k.2 account book 帐簿
%'X7T^uE account collected in advance 预收款项
k7sD " xR3 account current book 往来帐簿
dxS5-aWy9w account of after-acquired property 事后取得的财产报告
f"AT@Ga] account of defaulter 拖欠帐目
Uhn3usK account payable 应付帐款
y
G mFi account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jko=E
account receivable 应收帐款
Bw+ ?MdS account receivable report 应收帐款报表
<4zSh3 account statement 结单；帐单；会计财务报表
fceO|mSz_ account title 帐户名称；会计科目
qf@P9M accountant's report 会计师报告
vw a*'C Accountant's Report Rules 会计师报告规则
Bk5 ELf8pL accounting and auditing procedure 会计与审计程序；会计与核数程序
]|K6Z>V Accounting Arrangements 《会计安排》
4Xwb`?}- accounting basis 会计基础
nHZhP 4W accounting by Official Receiver 破产管理署署长呈交的帐目
E*,nKJu'r Accounting Circular 《会计通告》
6u`$a&dR'l accounting class 会计类别
?Ycl!0m accounting date 记帐日期；会计结算日期
*.1#+h/]3 accounting for money 款项核算
8`1]#Vw Accounting Officer 会计主任
`]l|YQz\ accounting period 会计报告期；会计期
(KPD`l8. accounting policy 会计政策；会计方针
oe<@mz/ accounting practice 会计惯例
/m^G 99N accounting principle 会计准则
HvZSkq^ accounting record 会计记录
|-cXb.M[ accounting report 会计报告
1IT(5Mleb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*<"{(sAvk Accounting Society of China 中国会计学会
*p\fb7Pu_3 accounting statement 会计报表
!4Sd ^" accounting system 会计制度；会计系统
k f |J accounting transaction 会计事项；帐务交易
i]@k'2N accounting treatment 会计处理
NweGK accounting year 会计年度
# 3RElI accretion 增值；添加
(WY9EJ<s, accrual 应计项目；应累算数目
Oc.8d< accrual basis 应计制；权责发生制
'0o^T 7C accrual basis accounting 应计制会计；权责发生制会计
PJ<qqA`! accrue 应累算；应计
0 ;OZ|;Z accrued benefit 应累算利益
~Dw%
d; accrued charges 应计费用
n\ BV*AH accrued cumulative preference share dividend 应累算的累积优先股股息
tehWGqx) accrued expenses 应累算费用
Fo~q35uB accrued interest payable 应付利息；应计未付利息
$ S 2
/* accrued interest receivable 应收利息；应计未收利息
tWaGCxaE accrued right 累算权益
7A$mZPKh accruing profit 应累算的利润
O@ dK^o accumulated fiscal reserve 累积财政储备
bT AY5\wB accumulated profit 累积利润；滚存溢利
,C_MB1u accumulated reserve 累积储备
,K 30.E accumulation of surplus income 累积收益盈余
*Utx 0Me acquired assets 既得资产
2FO<Z %Y acquisition 收购；购置；取得
( wxi! acquisition cost 购置成本
B
T
{cTj0W acquisition expenses 购置费用
_~P &8 acquisition of 100% interest 收购全部股权
hKnV=Ha( acquisition of control 取得控制权
<QaUq ` , acquisition of fixed assets 购置固定资产
mjk<FXW acquisition of shell “买壳”
![]6| G& acquisition price 收购价
bwszfPM act of God 天灾
]n:R#5 5A acting partner 执事合伙人
+Oo-8f* active market 买卖活跃的市场；交投畅旺的市场；旺市
MhD=\Lpj\ active partner 积极参与的合伙人
%t74 *cX active trading 交投活跃
"Wb KhE actual circulation 实际流通
'L{pS-+6 actual cost 实际成本
Ri::Ek3qu actual expenditure 实际开支；实际支出
wM-H5\9n actual income 实际入息；实际收入；实际收益
?zVE7;r4U actual market 现货市场
;/IX w>O(/ actual price 现货价；实际价格
_t4(H))]vG actual profit 实际利润
5 5Mt jqfp actual quotation 实盘；实际价位；实际报价
p`52 actual year basis 按实际年度计算
IEkbVIA( actuals 实货
PB BJ.!Pb actuarial investigation 精算调查
CU*;>h1~u actuarial principle 精算原则
} ,Dk6w$ actuarial report 精算师报告
`@u9 fx. Actuarial Society of Hong Kong 香港精算学会
n%02,pC6, actuarial valuation 精算师估值
N1x~-2( actuary 精算师
V;Ln|._/t ad referendum agreement 暂定协议；有待覆核的协定
[`bK {Dq2 ad valorem duty 从价税；按值征税
x sS;<uCD ad valorem duty system 从价税制
Of9 gS-m ad valorem fee 从价费
K0 5T`+N, ad valorem tariff 从价关税
q$ j additional allowance 额外免税额
(b"q(:5oX additional amount for unexpired risk 未过期风险的额外款额
43rV> W, additional assessable profit 补加应评税利润
2Ib
1D additional assessment 补加评税
sP=^5K` g additional commitment 额外承担
l!\~T"-7;: additional commitment vote 额外承担拨款
H_1&>@ 3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h ^14/L=| additional dependent parent allowance 供养父母额外免税额
A
;|P\V additional provision 额外拨款
0| =y#`;,Z additional stamp duty 附加印花税
+-5YmN' additional tax 补加税罚款；补加税款
8&qtF.i-6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*Z2Ko5&Y2 adjudged bankrupt 被裁定破产
`ooHABC adjudicated bankrupt 裁定破产人
rx<P#y]3) adjudication fee 裁定费；评定印花税额手续费；评估契据费
=fB"T+ adjudication of bankruptcy 裁定破产；宣告破产
K;w]sN+I adjudication of insolvency 裁定无力偿还债务
%`/ F> ` adjusted actual 经调整的实数；调整后的实数
z XU r34jF adjusted current assets 经调整的流动资产；调整后的流动资产
#60gjHYaV adjusted figure 经调整的数字；调整后的数额
L[`8 :}M adjusted liabilities 经调整的负债；调整后的负债
Q;nC #cg adjusted loss 经调整的亏损；调整后的亏损
5HY0 *\ 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
g-m,n=qu adjusted profit 经调整的利润；调整后的利润
0]nveC$ adjusted surplus 经调整的盈余额；调整后的盈余额
? 5OK4cR adjusted value 经调整的价值；调整后的价值
yGX5\PSo adjustment 调整；修订；理算〔保险〕
Qz$nWsD adjustment centre 调剂中心
|BD2=7,z adjustment lag 调整过程的时间差距；调整时差
@,W5K$Ka= adjustment mechanism 调整机制
p&HO~J <w adjustment of loss 亏损调整
EV|W:;Sg adjustment process 调整过程；调整程序
_[wG-W/9R adjustment range 调整幅度
hVd_1|/X administered exchange rate 受管制汇率
8;f5;7M n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l%2 gM7WMY administration expenses 行政费用
n5tsaU; administration fee 手续费；行政费
(W[]}k ; administration in bankruptcy 破产管理
r{Mn{1:O administration order 遗产管理令
?pa pk4w administrator 管理人；遗产管理人
w2lO[o~x} administrator of the estate 遗产管理人
(eHTXk*V` admission of debt 债项承认书
S&J5QZjC admission of proof 接纳债权证明
\
*g3j advance 放贷款项；垫付款项；预支款项；预付款项
3Lv5 >[MnN advance account 暂支帐目；预付款帐户
S{{wcH$n'i advance compensation 预付补偿金
:1]J{, VG advance from shareholder 股东垫款
IaO&f<^#o advance pending reimbursement 预支以待日后付还
|PGT P#O< advanced economy 先进经济体系
95 ix~cH3q advancement 预付；预付财产
T Wfk r advances warrant 垫款令
Ya!P V&"Z advancing 贷出
'tX}6wurf adverse balance 逆差
KYz@H#M adverse exchange 逆汇
\,lIPA/L advertisement addressed to shareholders 在报章刊登的致股东通告
;(K"w* advice for collection 托收通知书
,<s:*
k advice of drawing 提款通知书；汇票通知书
aH_FBY advice of payment 付款通知
k_gl$`A Advisory Committee [Securities and Futures Commission]
79h'sp6; 谘询委员会〔证券及期货事务监察委员会〕
"/3YV%to-# Advisory Committee on Diversification 经济多元化谘询委员会
{) Shc;Qh affidavit 誓章；遗产申报誓章
um2} XI affidavit of no receipt 述明无收款的誓章
W q }W )E affiliate 联号；联营公司；附属公司
U % ?+N affiliated company 附属公司；联号；联营公司
3l$ D%y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lW4 6S affordability 负担能力
i4M%{]G3Y African Development Bank [AfDB] 非洲开发银行
Ie s` !W^ after-acquired property 事后取得的财产
\}YAQ'T after-hours dealing 市后交易
m5, &;~ after-tax profit 税后盈利；税后利润；税后溢利
"QBl
"<<s agency agreement 代理协议
p
)WRsJ8 agency expenses 代理机构的开支
J90
)v7 agency fee 代理费
4sC)hAx&f Agency Law 《代理法》
X[SI k%{D agent 代理人；承销人
d -8{ }Q agent of company 公司代理人
E #!.;AQ agent's fee 代理人费；经纪费
&(|Ot`el]v aggregate 总计；总数；总体数字
]c6h'} aggregate amount 总款额；总额
10N0?K" aggregate assets and liabilities 总体资产与负债
O&VA79 \UO aggregate at constant price 按固定价格计算的总体数字
{Wfwf aggregate demand 总需求
- "{hP aggregate gross position 总持仓量
OgHqF,0MN aggregate limit 总限额
]M~ 7L[ aggregate of salaries tax 合计薪俸税
u0qTP] aggregate performance 总体表现；总体业绩
] 8 <`&~a aggregate supply 总体供应
lfr^NxO U aggregate surplus 总盈余
m SO7 r F aggregate total 整体总额
sG^{
cn aggregate value 总值；合计价值
C@pn4[jTl aggregated basis 合计基准
OXB 5W#$ aggregated net chargeable income 合计应课税入息实额
*R7bI?ow aggregation 合并计算；合计；总和
I<Mb /!TQ aggregation of incomes of husband and wife 夫妇入息合并计算
oE0~F|(\1 aggregation of property 财产的总和
i8f +woZL agio 差价；贴水
bh3yH>Zns 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》
wT-K g=-q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0}'/ 3Q 《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》
K%u>'W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v`p@djM 《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》
`L!L=.}4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6:?mz ;oP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j*d+WZm8-g agreement for a settlement 授产协议
LX =cx$ K agreement for assignment 转让协议
%Z-xh< & agreement for sale 售卖协议；买卖协议
u 7 <VD agreement for sale and purchase 买卖协议
*uKYrs [ agreement for the payment of interest 支付利息协议
u_FN'p =. agreement for the repayment of money 还款协议
{]dvzoE] agreement of reinsurance 再保险协议
"EE (O9q Agricultural Bank of China 中国农业银行
31QDN0o!~ air passenger departure tax 飞机乘客离境税
",aEN=+|hV Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
SQ'%a-Mct airport tax 机场税
9 aK U}y alcohol duty 酒精税
QB ;TQZ alienation 让与；让渡；转让
yf4 i!~ alimony 生活费；赡养费
~3%aEj All Ordinaries Index [AOI] 所有普通股指数
Y3 -f68*( all risks 全险；综合险
xZ
SDA8kS All Sales Record for Stock Market 《股票市场成交报告》
]Z52L`k Allied Capital Resources Limited 新联财务有限公司
1{1mL-I; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
['3E'q,4& allocation letter 拨款信件
#nmh=G?\Sm allocation of fund 分配款项；预留款项
^
q3 H allocation of profit 利润分配；溢利分配
*nv ^ s allocation warrant 拨款令
5'<mfY'B allotment 分配；配股
+x~p&,w? allotment notice 股份配售通知；配股通知
*)vy%\ allotment of shares 股份分配
R0bg t2J allowable 可获宽免；免税的
H. o3d/8: allowable business loss 可扣除的营业亏损
Ag&K@ %|* allowable expenses 可扣税的支出
/_yAd,^-+ allowance 免税额；津贴；备抵；准备金
,C:^K`k& allowance for debts 债项的免税额
*r7%'K{ C allowance for depreciation by wear and tear 耗损折旧免税额
6]4=8! J allowance for funeral expenses 殡殓费的免税额
8m #y>` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$I<\Yuy-M9 allowance for repairs and outgoings 修葺及支出方面的免税额
D u_ ;!E allowance to debtor 给债务人的津贴
yQ&C]{>TS alteration of capital 资本更改
`(6cRT`Wp alternate trustee 候补受托人
P0k.\ 8qz amalgamation 合并
Os!x<r|r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1@F>E;YjL= ambit of charges 征税范围；收费范围
X?(R!=a amended valuation 经修订的估值
"I @akM$x American Commodities Exchange 美国商品交易所
-KZ9TV # R American Express Bank Limited 美国运通银行
;wZplVB7y American Stock Exchange 美国证券交易所
: b!&Xw $ amortization 摊销
9%m^^OOf amount due from banks 存放银行同业的款项
:'[ha$ amount due from banks abroad 存放海外银行同业的款项
gJg+
]-h/ amount due from holding companies 控股公司欠款
M'T[L%AP amount due from local banks 存放本港银行同业的款项
5v sn'=yN amount due to banks 银行同业的存款
E
5mYF VK amount due to banks abroad 海外银行同业的存款
(
e fxw amount due to holding companies 控股公司存款
6y"T;.FAo amount due to local banks 本港银行同业的存款
[ +!+Yn6: amount due to outport banks 外埠银行同业的存款
U8</aQLGF amount for note issue 发行纸币的款额
!FvL2 L amount of bond 担保契据的款额
G+\&8fi0 amount of consideration 代价款额
i?|u$[^=+ amount of contribution 供款数额
m @)Ya*=< amount of indebtedness 负债款额
= GiN~$d amount of principal of the loan 贷款本金额
phwBil-vUU amount of rates chargeable 应征差饷数额
*Xn6 yL9 amount of share capital 股本额
H|'n|\{lt amount of sums assured 承保款额
Y^XZ.R amount of variation 变动幅度
O:8Ne*L`D amount of vote 拨款数额
=NWzsRl, amount payable 应付款额
G-#rWZ& amount receivable 应收款额
;qcOcm% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jHV)
TBr analysis 分析
X + /^s) ancillary risk 附属风险
\KKE&3= annual account 周年帐目；周年帐目报表；年度决算；年结
~y/qm
[P annual accounting date 年结日期
"#h/sAIs annual allowance 每年免税额；年积金；年度津贴；年津
`1#Z9&bO annual balance 年度余额
9"}5jq4* annual disposable income 每年可动用收入
o
:j'd annual estimates 周年预算
BHU=TK@ GR annual fee 年费
Kp! A
ay annual general meeting 周年大会
UlPGB2B annual growth rate 年增率；每年增长率
3PkU>+.6 annual long-term supplement 长期个案每年补助金
?.c:k;j annual pensionable emolument 可供计算退休金的年薪
U }l= 1B annual report 年报
at\$
IK_ Annual Report on the Consumer Price Index 《消费物价指数年报》
v9Lf |FXo& annual return 周年报表；周年申报表；每年报税表格
2 ;w> w#}> Annual Return Rules 《周年报表规则》
iT+t annual review of consumer prices 每年消费物价回顾
AdzdYZiM_ annual roll-forward basis 逐年延展方式
/XdLdA!v annual salary 年薪
&3itBQF annual statement 年度报表；年度决算表
=p dLh 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
L^2wEF annuitant 年金受益人
hI*6f3Vn(n annuity 年金
'u_j5 annuity contract 年金合约
4~hP25q annuity on human life 人寿年金
={jj'X9 antecedent debt 先前的债项
5D mSgP: ante-dated cheque 倒填日期支票
cs4IO
O $ anticipated expenditure 预期开支
}|j#C[ anticipated net profit 预期纯利
vorb? iVf> anticipated revenue 预期收入
Dw,LB>Eq, anti-inflation measure 反通货膨胀措施
T y*+?#` anti-inflationary stance 反通货膨胀立场
n} ]gAX apparent deficit 表面赤字
t$lJgj(
apparent financial solvency 表面偿债能力
3(:?Z-iKe apparent partner 表面合伙人
pezfB{x? application for personal assessment 个人入息课税申请书
{J/+KK application of fund 资金应用
7'ws: #pC application to release as liquidator and to destruct the books of accounts and documents
?q y*` 申请免除清盘人职务及毁灭帐簿与文件
_<?z-K_;I appointed actuary 委任精算师
7_eV.'h appointed auditor 委任核数师；委任审计师
zXx A" appointed trustee 委任的受托人
Ym $`EN appointer 委任人
"S>VqvH3 apportioned pro rata 按比例分摊
fe}RmnAC apportionment 分配；分摊
"kKIv|` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tv; ?W=&P apportionment formula 分摊方程式
l>("L9 apportionment of estate duty 遗产税的分摊
-.-@|*5 appraisal 估价；评估
%~0]o@LW7 appreciable growth 可观增长
51ILR9 Bc_ appreciable impact 显着影响
(.b!kfC appreciable increase 可观增长
9QeBz`lm) appreciation 增值；升值
$-\%%n0>6 appreciation against other currencies 相对其他货币升值
cVSns\QO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
${97G# appreciation tax 增值税
@2>ce2+ appropriation 拨款；拨用；拨付
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?DY6V;&F@f Appropriation Bill 拨款法案
@scSW 5+ appropriation-in-aid system 补助拨款办法
?gjkgCbC# approved assets 核准资产
>VG*La' c approved basket stock 认可一篮子证券
q } (f9 approved budget 核准预算
dE 3M approved charitable donation 认可慈善捐款
y4H/CH$% approved charitable institution 认可慈善机构
upq3)t_ approved currency 核准货币；认可货币
T`c:16I approved estimates 核准预算
8 v da" approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
EWWCh 0
{ approved overseas trust company 核准海外信托公司
JZqJ& approved pooled investment fund 核准汇集投资基金
eUD 5 V approved provident fund scheme 认可公积金计划
cq/@ng*o approved provision 核准拨款
R0F&!y !B approved redeemable share 核准可赎回股份
*~.'lE%[U approved regional stock 认可地区性证券
~ x J#NC+ approved retirement scheme 认可退休金计划
CU/Id`"tW approved subordinated loan 核准附属贷款
1`Uu;mz arbitrage 套戥；套汇；套利
WJ\,Y} J arbitrageur 套戥者；套汇者
52r\Q}v$ arbitrary amount 临时款项
\8k4v#wH arrangement 措施；安排；协定
Q{~;4+ZD arrears 欠款
gU?M/i2 arrears of pay 欠付薪酬
tnq Zl S arrears of revenue 逾期未收税款；逾期未收的帐项
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9-d articles of association 组织章程；组织细则；组织章程细则
=n;LP#(h ? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$4]4G=o ascertainment of profit 确定利润
%xC}#RDf "Asia Clear" “亚洲结算系统”
6f+@@=Xc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
! )`m mr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hl,x|.f}4Y Asian Development Fund [ADF] 亚洲发展基金
>=3oe.$) Asian dollar bond 亚洲美元债券
w ; :{ Asian dollar market 亚洲美元市场
}G" bD8+ Asian dollar rate 亚洲美元利率
A'*#UYn( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
LDDt=HEY4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GMpg+rK asked price 沽盘；喊价；索价；卖方报价
s|R`$+ '{ assessable income 应评税入息
`*B6 T7p1 assessable loss 应评税亏损
^Jc|d,u;s assessable profit 应评税利润
OSwum!hzN assessable value 应评税值
e_Fo NT assessed profit 估定利润
41+@!`z7 assessed value 经评估价值
Yv[<c!\
assessment 评税；评定；估价；评税单
#z c$cr assessment number 评税编号；估价编号
Z0M|B v9_ assessment of additional tax 补加税评税
fyq %-Tj assessment of performance 业绩评估；实绩评价
.RbPO#( Assessor 评税主任
hKe ms3 asset price bubbles 资产价格泡沫
NQN?CBFQ asset-backed securities 具资产保证的证券
zGP@!R`_ assets accretion 资产增值
}'uV{$ assets and liabilities 资产与负债
];u nR<H assets betterment statement 资产递增表；资产改进表
$7 p0<<Nck assets lending 实物放款；有抵押贷款
{k']nI.> assets of the company passing on the death 死者去世时转移的公司资产
Zb+n\sv4 assets pledged as security for liabilities 用作负债抵押的资产
IY hn* assets portfolio 资产投资组合
^[q/w<_j~ assets price 资产价格
1W7ClT_cQ assets quality 资产质素
"_\77cqpTh assets realization 资产变现
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/^`d o3a } assets securitization 资产证券化
LXRIo2ynuw assets situated outside Hong Kong 在香港以外地方的资产
o3le[6C/8= assets stripping 削减资产；拆卖资产
A=np ?wc assets value 资产值
G6X 5`eLQ assignee 承让人
Bey9P)_Of assignment 转让；转让书；转让契
`L3{y/U' assignment of interest 权益转让
\{o<- S;h assignment of letters patent and trade mark 专利证书及商标转让
=3GgfU5 k assignment of property 物业转让；物业转让书
~;oa W<" assignment right 转让权
ra1_XR} assignor 转让人
bFJ>+ {# associate 有联系的人；有关连人士；相联者；合伙人；联系人
9Wdx"g52_D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<"7Wb"+ associate member 附属会员
Z
jXn,W]~ associated body corporate 相联法人团体
B06W(y,3Q> associated company 相联公司；联属公司
M4t:)!dji? associated corporation 相联法团
2UTmQOm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2rM/kF >g 公认会计师公会〔英国〕
*tl; 0<n Association of Futures Exchange Brokers 香港期货经纪协会
yY"n: &T( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c(s: f@ 1 association of underwriters 承保人组织
-s 7a\H{~ assumption of control 接管
.F0Q< s9 assurance 担保；保险；转易；转易书
$/Llzpvny assurance of interest 权益的转易
Z 3-=TN at 19XX price 按一九ＸＸ年价格计算
:{ai w?1 at a discount 按赔价计算；按贴水价格计算；打折扣
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8mn* at a premium 按溢价计算；按升水价格计算
L!Gpk) }[i at call 通知付款；按通知
N <M6~ at constant market price 按固定市价计算
352RJC at constant price 按固定价格计算
~8)l/I=`); at cost 按成本计算
t* =i8` 8 at current market price 按当时市价计算；按现时市价计算
u/J1Z>0 at current price 按当时价格计算；按现时价格计算
"XU)(<p at factor cost 按要素成本计算；按生产要素成本计算
R 3*{"!O at money-of-the-day price 按付款当日价格计算
Y,-! QFS# at or better 按指定或较佳价位〔买卖指令〕
*EFuK8 ; at par 按面值计算；平价
9dva]$^:*1 at sight 见票即付
`X(H,Q}*; at the close 按收市盘
~eXI}KhBw6 at the opening 按开市盘
Mwa Rwk; attestation 见证；见证条款
z -'e<v;w at-the-money option 平价期权
Q3[nS(#Z/= attorney 受权人；受托代表人
U XOf attornment 新拥有人承认书
~bgM*4GW attributable profit 可归属利润
UW{C`^?=B attributable share value 可归属股份价值
w3"%d~/[x Auckland Stock Exchange 奥克兰证券交易所
C-&s$5MzGb auction 拍卖
P9M%B2DQ6f auctioneer 拍卖商
7s 0pH+ audit 审计；核数
LK g9{0Y: Audit Commission 审计署
k|cP]p4, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'wo}1^V 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+^[SXI^JaJ audit review 帐目审查
{]O.?Yru? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pbG v\S F audited account 审计帐目；经审计的帐目
*~d<]U5h audited annual account 经审计的周年帐目
QiNLE'19^ audited balance sheet 经审计的资产负债表
n]3Z~HoZ auditor 核数师；核数主任；审计师
Q$Q:Jm53 auditor's certificate 核数师证明书；审计师证明书
'K| F{K auditor's report 核数师报告；审计师报告
sc z8 `% Aussie bond 澳元债券
?8q4texf[ austerity budget 紧缩预算
rfV{+^T; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xj JoWB Australia All Ordinaries Index 澳洲所有普通股票指数
5oo6d4[ Australian Dollar [AUD] 澳元
/pJr%}sc Australian Options Market 澳大利亚期权市场
! )(To Australian Securities Commission 澳洲证券事务监察委员会
;bFd*8 ?; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YOtzj a]~ Australian Stock Exchange 澳大利亚证券交易所
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nD,z Austrian Schilling [ATS] 奥地利先令
j+2-Xy' authentication 认证；鉴证
0,6! 6>BOT authority to purchase 委托购买证；委购书
'
?EG+o8 authorization 认可；核准；授权；授权书
<@;bxSUx authorization by direction 指示授权
hPt=j{aJ%< authorization by instruction 指令授权
4hW:c 0 authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
fF. +{-. authorized agent 指定代理人
$LtCI authorized capital 法定资本
>dwY( a authorized clerk 出市员
cpx :4R, authorized dealer 认可交易商
aQV? } authorized financial institution 认可财务机构
KD'}9{F, authorized fund 认可基金
vSk1/ authorized fund house 获授权的基金公司；认可基金公司
S0;s
7X#c authorized institution 认可机构
cK'}+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;>Z0e`= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
vH 6.;j'^ authorized insurer 获授权保险人；获认可承保人
TU9$5l/;g authorized investment 特准投资项目
N'?#g`*KW authorized person 获授权人
K\5/ ||gi authorized representative 获授权代表
ge% tj O authorized share capital 法定股本
m21H68y automated quotation system 自动报价系统
4cDe'9
LA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b>nwX9Y/U 自动交易系统〔香港期货交易所有限公司〕
T|uG1 automatic adjustment mechanism 自动调整机制
_"82W^W i automatic adjustment system 自动调整系统
Nk?/vMaw Automatic Clearing House 自动票据交换所
]F"@+_E automatic exchange rates accumulation system 自动化汇率累集系统
{Vf].l:kn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
AdRK )L automatic teller machine [ATM] 自动柜员机
ilQt`-O! autopay 自动转帐
//yz$d>JN available assets 可用资产
COA>y? available fiscal reserve 现存财政储备
8/-hODoT_ available profit 可用利润
5B;; {GR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9\%`/tJM average 平均；平均数；海损
EHrr}& average basic salary 平均基本薪金
KqXPxp^_Al average consumer expenditure 平均消费开支；一般消费开支
Lo}zT-F average cost 平均成本
?qb q\t average cost of land production 增辟土地平均成本
;6*$!^*w average daily turnover 平均每日成交额
ne=CN!= average daily wage rate 平均每日工资率
Bu4@FIK!C average expenditure pattern 平均开支模式
j_SUR)5 average growth rate 平均增长率
] m #*4 average net fixed assets 固定资产平均净值
v+'*.Iv: average of relatives 相对价格平均数
{%6g6?=j average price 平均价格
,j eC7-tX average propensity to consume 平均消费倾向；一般消费倾向
<,Jx3y q average propensity to save 平均储蓄倾向；一般储蓄倾向
24
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5]2 p>%G average revenue 平均收入；平均收益
Gl9 ,!"A average stock 平均库存；平均存货
I~,b ZA average yearly rent 平均年租
_BG7 JvI avoidance of double taxation 避免双重课税
~zQxfl/ avoidance of tax 避税
