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X1~1&:V,< A share Ａ股；甲类股份
zXRlo] abatement of tax 减税；减扣免税额
j&k6O1_ ABN AMRO Bank N.V. 荷兰银行
0Fu~%~#E$ above-the-line expenditure 线上项目支出；经常预算支出
4>J
above-the-line receipt 线上项目收入；经常预算收入
$ tl\UH7%2 ABSA Asia Limited 南非联合亚洲有限公司
F :a ILx absolute change 绝对数值变更
W%\ C_ absolute expenditure 实际开支
r7qh >JrO absolute guideline figure 绝对准则数字
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absolute interest 绝对权益
|fo0 absolute order of discharge 绝对破产解除令
5e WwgA absolute profit margin 绝对利润幅度
}l=x iAF absolute value 实值；绝对值
XC+A_"w) absolutely vested interest 绝对既得权益
S{3nM< absorbed cost 已吸收成本；已分摊成本
JfPD}w absorption 吸收；分摊；合并
G}p\8Q}' absorption rate 吸收率；摊配率；分摊率
'F 3) 9&M ACB Finance Limited 亚洲商业财务有限公司
qg rg CJ acceptable form of reciprocity 合理的互惠条件
vx4+QQY P acceptable rate 适当利率；适当汇率
mk R2i> acceptance agreement 承兑协议
#KO,~]k5|e acceptance for honour 参加承兑
2it?$8#i acceptor 承兑人；接受人；受票人
3 h< , acceptor for honour 参加承兑人
]kboG%Dl?9 accident insurance 意外保险
yq$,,#XDD= Accident Insurance Association of Hong Kong 香港意外保险公会
tor!Dl@Mo accident insurance scheme 意外保险计划
aM ;W$1h accident year basis 意外年度基准
A~mum+[5 accommodation 通融；贷款
#Skv(IL accommodation bill 通融票据；空头票据
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b accommodation party 汇票代发人
{26ONa#i account balance 帐户余额；帐户结余
bcupo:N account book 帐簿
n93=8;& account collected in advance 预收款项
$kQ~d8 O account current book 往来帐簿
eY e, r account of after-acquired property 事后取得的财产报告
1UQHq@ a M account of defaulter 拖欠帐目
G%Lt.?m[ account payable 应付帐款
&ot/nQ Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
t]e;;q=L. account receivable 应收帐款
N\bocMc,X account receivable report 应收帐款报表
h\'n**f_x account statement 结单；帐单；会计财务报表
%' T #pz account title 帐户名称；会计科目
=)7s $
p accountant's report 会计师报告
LcE+ GC Accountant's Report Rules 会计师报告规则
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e\>k accounting and auditing procedure 会计与审计程序；会计与核数程序
bwl|0"f+` Accounting Arrangements 《会计安排》
gmm.{%1_I; accounting basis 会计基础
?^N3&ukkyo accounting by Official Receiver 破产管理署署长呈交的帐目
O]m+u Accounting Circular 《会计通告》
' g{9@PkGn accounting class 会计类别
S<J}[I7V accounting date 记帐日期；会计结算日期
,#8e_ 3Z$ accounting for money 款项核算
n..g~ $k Accounting Officer 会计主任
e$pMsw 'MJ accounting period 会计报告期；会计期
BX yo accounting policy 会计政策；会计方针
Q Nl'ZB \ accounting practice 会计惯例
_l1 NKk accounting principle 会计准则
@62Mk},9 c accounting record 会计记录
~^cMys |' accounting report 会计报告
5>TK^1
: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F_4n^@M Accounting Society of China 中国会计学会
^k\e8F/ accounting statement 会计报表
p
l&Muv accounting system 会计制度；会计系统
]EpWSs!"g accounting transaction 会计事项；帐务交易
x|5k<CiA accounting treatment 会计处理
b4pm_Um accounting year 会计年度
=ha{Ziryo accretion 增值；添加
& :7ZQ1 accrual 应计项目；应累算数目
k%G1i-] 4 accrual basis 应计制；权责发生制
o-Ga3i 8 accrual basis accounting 应计制会计；权责发生制会计
Z R'H \Z accrue 应累算；应计
i _%Q`i accrued benefit 应累算利益
s@7H1)U accrued charges 应计费用
)sT> i accrued cumulative preference share dividend 应累算的累积优先股股息
J.| +ID+ accrued expenses 应累算费用
@|tL8 ? accrued interest payable 应付利息；应计未付利息
jt.3P accrued interest receivable 应收利息；应计未收利息
>orK';r< accrued right 累算权益
]i)j3 WDz] accruing profit 应累算的利润
H_Qs Nf accumulated fiscal reserve 累积财政储备
P $-X)c$& accumulated profit 累积利润；滚存溢利
DX|#
gUAm accumulated reserve 累积储备
&kpwo ) accumulation of surplus income 累积收益盈余
EE W_gFn acquired assets 既得资产
jNC4_q& acquisition 收购；购置；取得
y? co| acquisition cost 购置成本
0xXC^jx: acquisition expenses 购置费用
;I !MLI acquisition of 100% interest 收购全部股权
jXMyPNT K acquisition of control 取得控制权
xagBORg+Bd acquisition of fixed assets 购置固定资产
Dmu/RD5X: acquisition of shell “买壳”
*~x/=.} acquisition price 收购价
0/ oyf]HR act of God 天灾
9,"L^W8"k acting partner 执事合伙人
Kc^;vT >3 active market 买卖活跃的市场；交投畅旺的市场；旺市
LoGVwRmoC active partner 积极参与的合伙人
Y(cGk#0 active trading 交投活跃
W}]%X4<#rN actual circulation 实际流通
NSDv ;|f actual cost 实际成本
_zwUE actual expenditure 实际开支；实际支出
'uxX5k/D@t actual income 实际入息；实际收入；实际收益
s]JF 0584 actual market 现货市场
_> *j H' actual price 现货价；实际价格
!U~WK$BP actual profit 实际利润
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<#KA3o\ actual quotation 实盘；实际价位；实际报价
8M `#pN^ actual year basis 按实际年度计算
HF.^ysI actuals 实货
82DmG@"s2 actuarial investigation 精算调查
KkE9KwZ]W actuarial principle 精算原则
fw RZ5`v< actuarial report 精算师报告
RSfzRnhmr Actuarial Society of Hong Kong 香港精算学会
^!by3Elqqk actuarial valuation 精算师估值
{7/0< N G actuary 精算师
Zc`BiLzrIG ad referendum agreement 暂定协议；有待覆核的协定
GHeVp/u ad valorem duty 从价税；按值征税
se>MQM5 ) ad valorem duty system 从价税制
'&|=0TDd+ ad valorem fee 从价费
5Ee bPXBzB ad valorem tariff 从价关税
$+I;oHWI additional allowance 额外免税额
^~A>8CQOU additional amount for unexpired risk 未过期风险的额外款额
b G(3^"dS additional assessable profit 补加应评税利润
AlIpsJ[UU additional assessment 补加评税
ut I"\1hQ additional commitment 额外承担
Aj4T"^fv additional commitment vote 额外承担拨款
UTH_^HAN#G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Sh8"F@P8 additional dependent parent allowance 供养父母额外免税额
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_ka<R.. additional provision 额外拨款
;h jwD additional stamp duty 附加印花税
CtS l additional tax 补加税罚款；补加税款
hBX!iukT|{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
LmnymcH adjudged bankrupt 被裁定破产
<fFTY130: adjudicated bankrupt 裁定破产人
#hsx#x|| adjudication fee 裁定费；评定印花税额手续费；评估契据费
E L9]QI adjudication of bankruptcy 裁定破产；宣告破产
CL J ;< adjudication of insolvency 裁定无力偿还债务
/x1![$oC0 adjusted actual 经调整的实数；调整后的实数
&mtJ Rfnu adjusted current assets 经调整的流动资产；调整后的流动资产
HI11Jl}{ adjusted figure 经调整的数字；调整后的数额
= ^5Alb a/ adjusted liabilities 经调整的负债；调整后的负债
KW^7H adjusted loss 经调整的亏损；调整后的亏损
y;o^- O 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
&Ob!4+v/GP adjusted profit 经调整的利润；调整后的利润
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>\Ww;1yV adjusted value 经调整的价值；调整后的价值
O6G0 adjustment 调整；修订；理算〔保险〕
:H wA 5Z# adjustment centre 调剂中心
0PrLuejz adjustment lag 调整过程的时间差距；调整时差
nPy$D-L, adjustment mechanism 调整机制
aiu5}%U adjustment of loss 亏损调整
@0u~ ?!g@ adjustment process 调整过程；调整程序
l|k`YC x adjustment range 调整幅度
z\%Ls
administered exchange rate 受管制汇率
_c_[ C*T] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f V'ZsJ N administration expenses 行政费用
Gvr @|{k administration fee 手续费；行政费
J:zU,IIJ administration in bankruptcy 破产管理
P Iw FF}<( administration order 遗产管理令
Y*vW!y u administrator 管理人；遗产管理人
f__cn^1 administrator of the estate 遗产管理人
d!
LE{ admission of debt 债项承认书
"pRtczxOgR admission of proof 接纳债权证明
b7p@Dn?E advance 放贷款项；垫付款项；预支款项；预付款项
aD$v2)RR advance account 暂支帐目；预付款帐户
k+ty>bP= advance compensation 预付补偿金
D,k"Pa LP advance from shareholder 股东垫款
Y/ .Z .FD` advance pending reimbursement 预支以待日后付还
Us0EG\Y advanced economy 先进经济体系
Z
Z:}AQ advancement 预付；预付财产
^8AXxE advances warrant 垫款令
OD6\Mr2= advancing 贷出
sv&;Y\2c adverse balance 逆差
B2 'i7P s adverse exchange 逆汇
h* u advertisement addressed to shareholders 在报章刊登的致股东通告
tE ` u(B, advice for collection 托收通知书
#T=LR@y advice of drawing 提款通知书；汇票通知书
+w{*Xk) 4 advice of payment 付款通知
&-B^~M*?? Advisory Committee [Securities and Futures Commission]
Nbi.\ 谘询委员会〔证券及期货事务监察委员会〕
k@3Q|na Advisory Committee on Diversification 经济多元化谘询委员会
283F)T\Rv affidavit 誓章；遗产申报誓章
2 vWx)Drb6 affidavit of no receipt 述明无收款的誓章
.Lsavpo affiliate 联号；联营公司；附属公司
}%_ b$ affiliated company 附属公司；联号；联营公司
zZ` _D|<m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~U @;gLoD affordability 负担能力
n4R(.N 00 African Development Bank [AfDB] 非洲开发银行
io-![^{ after-acquired property 事后取得的财产
LH8 fBhw after-hours dealing 市后交易
)]H-BIuGm after-tax profit 税后盈利；税后利润；税后溢利
r'HtZo$^R agency agreement 代理协议
B=^)Ub5' agency expenses 代理机构的开支
hUp.tK:X7o agency fee 代理费
!FElW`F Agency Law 《代理法》
)E-inHD / agent 代理人；承销人
<?riU\-]y agent of company 公司代理人
lY?QQ01D agent's fee 代理人费；经纪费
Ne[7gxpu aggregate 总计；总数；总体数字
< v@9#c aggregate amount 总款额；总额
q$B>|y U aggregate assets and liabilities 总体资产与负债
EkjN{$* aggregate at constant price 按固定价格计算的总体数字
YH\OFg@7 aggregate demand 总需求
)\J+Kiy) aggregate gross position 总持仓量
1Y7Eajt-5 aggregate limit 总限额
V4'YWdTi aggregate of salaries tax 合计薪俸税
lrIS{MJ+- aggregate performance 总体表现；总体业绩
&)AVzN+*h aggregate supply 总体供应
j)/nKh4O aggregate surplus 总盈余
_0]S69lp aggregate total 整体总额
#/Vh|UeX aggregate value 总值；合计价值
PE3vQH=t~ aggregated basis 合计基准
W"}M1o aggregated net chargeable income 合计应课税入息实额
~nh:s|l6%M aggregation 合并计算；合计；总和
pxCK;] aggregation of incomes of husband and wife 夫妇入息合并计算
S/e2P|} aggregation of property 财产的总和
C8 xZ;V ] agio 差价；贴水
pu
7{a 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》
0 ;AA / Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?&63#B,iZ 《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》
/tf5Bv'< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!O: y@ 《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》
ho g=ut Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8o'_`{ba 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:+z4~%
jA agreement for a settlement 授产协议
"AnC?c9?-^ agreement for assignment 转让协议
uj R_"r|l agreement for sale 售卖协议；买卖协议
`Nb[G)Xh agreement for sale and purchase 买卖协议
XkXHGDEf 1 agreement for the payment of interest 支付利息协议
SEGri#s agreement for the repayment of money 还款协议
@,cowar* agreement of reinsurance 再保险协议
P(,p'I;j Agricultural Bank of China 中国农业银行
DVB{2~7 4 air passenger departure tax 飞机乘客离境税
-ZRO@&tMD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
& :d H, airport tax 机场税
Q;43[1&3w alcohol duty 酒精税
$_o-~F2i5 alienation 让与；让渡；转让
\KQ71yqY alimony 生活费；赡养费
iS
WU 'K All Ordinaries Index [AOI] 所有普通股指数
clL2k8VS all risks 全险；综合险
qB0E_y)a All Sales Record for Stock Market 《股票市场成交报告》
O4cr*MCb5 Allied Capital Resources Limited 新联财务有限公司
d4>Z8FF|1B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ay5i+)MD allocation letter 拨款信件
:y%/u%L allocation of fund 分配款项；预留款项
ER5gmmVP@p allocation of profit 利润分配；溢利分配
!Wy6/F@ Z allocation warrant 拨款令
|:xYE{*)H allotment 分配；配股
$JJ rSwR<h allotment notice 股份配售通知；配股通知
OwH81# allotment of shares 股份分配
t<z` N-5* allowable 可获宽免；免税的
c#Sa]n allowable business loss 可扣除的营业亏损
q_g+Jf
P-D allowable expenses 可扣税的支出
)4gJd?
8R allowance 免税额；津贴；备抵；准备金
+;N2p1ZBf allowance for debts 债项的免税额
V EqS;~[ allowance for depreciation by wear and tear 耗损折旧免税额
}L+ L"l& allowance for funeral expenses 殡殓费的免税额
%,6#2X nX% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Sa?ksD2IaB allowance for repairs and outgoings 修葺及支出方面的免税额
g*e allowance to debtor 给债务人的津贴
7hlO#PYZ alteration of capital 资本更改
_aad=B rMK alternate trustee 候补受托人
)Ch2E|C?=8 amalgamation 合并
4cabP}gBk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g`vny )\7/ ambit of charges 征税范围；收费范围
aT)BR?OYSJ amended valuation 经修订的估值
oX S1QT`B American Commodities Exchange 美国商品交易所
gQxbi1!;9 American Express Bank Limited 美国运通银行
Bm.:^:& k American Stock Exchange 美国证券交易所
<a cUKfpY amortization 摊销
xL NtIzx amount due from banks 存放银行同业的款项
E:JJ3X| amount due from banks abroad 存放海外银行同业的款项
%C~1^9uq amount due from holding companies 控股公司欠款
yp KUkH/ amount due from local banks 存放本港银行同业的款项
hb zC#@ q amount due to banks 银行同业的存款
wKZ$iGMbz amount due to banks abroad 海外银行同业的存款
`\T]ej}zvI amount due to holding companies 控股公司存款
7\ $qFF-y amount due to local banks 本港银行同业的存款
75"f2; amount due to outport banks 外埠银行同业的存款
-:2$ % amount for note issue 发行纸币的款额
dJ 2Hr;L c amount of bond 担保契据的款额
R7$:@<:g amount of consideration 代价款额
9[b<5Ll t amount of contribution 供款数额
Q[vJqkgT amount of indebtedness 负债款额
wRcAX%n& amount of principal of the loan 贷款本金额
Kw efs;<E? amount of rates chargeable 应征差饷数额
\Xm,OE_v" amount of share capital 股本额
WQ[_hg| k amount of sums assured 承保款额
"?ucO4d amount of variation 变动幅度
q>$e v)W amount of vote 拨款数额
DnCP
aM4% amount payable 应付款额
-8:&>~4` amount receivable 应收款额
Tl$ [4heE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N dtB1b analysis 分析
Q&wB $*u ancillary risk 附属风险
v(B< Nb annual account 周年帐目；周年帐目报表；年度决算；年结
^W'fA{sr annual accounting date 年结日期
*.sVr7=j annual allowance 每年免税额；年积金；年度津贴；年津
v0-cd annual balance 年度余额
%W%9j#!aN annual disposable income 每年可动用收入
10<x.8fSP annual estimates 周年预算
-fwoTGlX annual fee 年费
`x
l annual general meeting 周年大会
gVq;m>\|F annual growth rate 年增率；每年增长率
?t/ ~lv annual long-term supplement 长期个案每年补助金
r@v,T8 annual pensionable emolument 可供计算退休金的年薪
n[ T[DCQ, annual report 年报
p7veQ`yNc Annual Report on the Consumer Price Index 《消费物价指数年报》
* BR~}1
i annual return 周年报表；周年申报表；每年报税表格
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_$` Annual Return Rules 《周年报表规则》
ORyE`h annual review of consumer prices 每年消费物价回顾
NO|KVZ~ annual roll-forward basis 逐年延展方式
F~%]6^$w annual salary 年薪
[Sr,h0h6 annual statement 年度报表；年度决算表
8YZbP5' 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
U=Dms nD, annuitant 年金受益人
A<5ZF27 annuity 年金
J7 = + annuity contract 年金合约
IE;~ ?W" annuity on human life 人寿年金
_hRcc"MS` antecedent debt 先前的债项
$ACvV "b ante-dated cheque 倒填日期支票
WM| dKF
anticipated expenditure 预期开支
|uqf:V`z: anticipated net profit 预期纯利
#w,Dwy anticipated revenue 预期收入
w[9|cg CY anti-inflation measure 反通货膨胀措施
q*\x0"mS/ anti-inflationary stance 反通货膨胀立场
p<TpK ) apparent deficit 表面赤字
?]Pmxp
H} apparent financial solvency 表面偿债能力
|B'9\OkP[= apparent partner 表面合伙人
qUjmB sB application for personal assessment 个人入息课税申请书
{;N,t]>8M application of fund 资金应用
]l1\? I application to release as liquidator and to destruct the books of accounts and documents
jGXO\:s O 申请免除清盘人职务及毁灭帐簿与文件
ofPHmh` appointed actuary 委任精算师
UUzYbuS>&l appointed auditor 委任核数师；委任审计师
ap&?r`Tu appointed trustee 委任的受托人
i=i(% yQ% appointer 委任人
v@Gl|29_ apportioned pro rata 按比例分摊
"} q@ Y= apportionment 分配；分摊
f|h|q_< ; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:n0vQ5a apportionment formula 分摊方程式
h\5 OrD@L apportionment of estate duty 遗产税的分摊
k5D %y3|9 appraisal 估价；评估
(@%gS[ ] appreciable growth 可观增长
(d(hR0HKE appreciable impact 显着影响
AvdXEY(- appreciable increase 可观增长
7![,Q~Fy appreciation 增值；升值
ZAv,*5&< appreciation against other currencies 相对其他货币升值
3&u&x( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\@8+ U;d appreciation tax 增值税
z.GMqW%B appropriation 拨款；拨用；拨付
*pAV2V(!23 appropriation account 拨款帐目
u+'tfFds& Appropriation Bill 拨款法案
IPgt|if^ appropriation-in-aid system 补助拨款办法
"}pNe"ok approved assets 核准资产
\hBG<nH{0 approved basket stock 认可一篮子证券
NdL,F; ^ approved budget 核准预算
62 O.?Ij approved charitable donation 认可慈善捐款
7B!x T2{T approved charitable institution 认可慈善机构
i\KQ!f>A approved currency 核准货币；认可货币
7NDr1Z#B6V approved estimates 核准预算
jUSmq m' approved estimates of expenditure 核准开支预算
Y( 3Bp\6 approved overseas insurer 核准海外保险人
99:C" `E{ approved overseas trust company 核准海外信托公司
SS$[VV approved pooled investment fund 核准汇集投资基金
*a58ZI@ approved provident fund scheme 认可公积金计划
k p<OJy approved provision 核准拨款
}emN9Rj approved redeemable share 核准可赎回股份
2 $?C7(kW approved regional stock 认可地区性证券
-i)ZQCE approved retirement scheme 认可退休金计划
ny`#%Vs approved subordinated loan 核准附属贷款
q:dHC,fO arbitrage 套戥；套汇；套利
t.laO. 3 arbitrageur 套戥者；套汇者
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%n arbitrary amount 临时款项
R{ a"Y$ arrangement 措施；安排；协定
Q^
pm Q arrears 欠款
B[V+ND'( arrears of pay 欠付薪酬
U<CTubF arrears of revenue 逾期未收税款；逾期未收的帐项
p1&b!*o- & articles of association 组织章程；组织细则；组织章程细则
7g%E`3)" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z?%zgqTXb ascertainment of profit 确定利润
`&D|>ti z "Asia Clear" “亚洲结算系统”
GM3f- \/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cm?\
-[cV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P8>~c9$I Asian Development Fund [ADF] 亚洲发展基金
^c&L,!_)H Asian dollar bond 亚洲美元债券
Wn(6,MDUN Asian dollar market 亚洲美元市场
kO|L bQ@=q Asian dollar rate 亚洲美元利率
oW<5|FaN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5qr'.m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b]x4o #t asked price 沽盘；喊价；索价；卖方报价
W0l,cOOZJ assessable income 应评税入息
WN01h=1J_ assessable loss 应评税亏损
%KmiH
;U assessable profit 应评税利润
u /M+u; assessable value 应评税值
w,h`s.AN assessed profit 估定利润
JKGc3j,+ # assessed value 经评估价值
Vm3 v-= 6 assessment 评税；评定；估价；评税单
rd9e \%A assessment number 评税编号；估价编号
=K6($|'= assessment of additional tax 补加税评税
Xz Il`eH assessment of performance 业绩评估；实绩评价
j#+!\ft5 Assessor 评税主任
d YL"h.x asset price bubbles 资产价格泡沫
G5C I<KRK# asset-backed securities 具资产保证的证券
*q()f\ assets accretion 资产增值
@>p <3_Y1 assets and liabilities 资产与负债
j!]YNH@ assets betterment statement 资产递增表；资产改进表
;
mZW{j assets lending 实物放款；有抵押贷款
CC L assets of the company passing on the death 死者去世时转移的公司资产
; \=M; Zt assets pledged as security for liabilities 用作负债抵押的资产
[N/"5
[ assets portfolio 资产投资组合
3+ @<lVew6 assets price 资产价格
=zKhz8B( assets quality 资产质素
ApAO/q assets realization 资产变现
:E:38q,hG assets refinancing arrangement 资产再集资安排
(H
->IV assets securitization 资产证券化
PK0%g$0 assets situated outside Hong Kong 在香港以外地方的资产
ie2WL\tR4 assets stripping 削减资产；拆卖资产
_i20|v assets value 资产值
Y*H|?uNF assignee 承让人
go'-5 in( assignment 转让；转让书；转让契
Mdl{}P0) assignment of interest 权益转让
maXG:l| assignment of letters patent and trade mark 专利证书及商标转让
;4.!H,d assignment of property 物业转让；物业转让书
4A_[PM assignment right 转让权
A1.7 O assignor 转让人
#6 +@M associate 有联系的人；有关连人士；相联者；合伙人；联系人
b/C`J p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
><gG8MH0' associate member 附属会员
pKit~A,Q associated body corporate 相联法人团体
bT^I " associated company 相联公司；联属公司
%?p1d! associated corporation 相联法团
~v6OsH%vx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=Ur}~w&H8 公认会计师公会〔英国〕
aB7+Tb Association of Futures Exchange Brokers 香港期货经纪协会
EUN81F? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$sho asSuI association of underwriters 承保人组织
:9^;Qv* assumption of control 接管
,u`B<heoLU assurance 担保；保险；转易；转易书
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S3ZeN,kZ assurance of interest 权益的转易
$`)/0{qY- at 19XX price 按一九ＸＸ年价格计算
ug+io mZ at a discount 按赔价计算；按贴水价格计算；打折扣
MLRK74D at a premium 按溢价计算；按升水价格计算
X @K-^8 at call 通知付款；按通知
A?-oL=' at constant market price 按固定市价计算
yIDD@j=l at constant price 按固定价格计算
\}p6v } at cost 按成本计算
( 5tvfz% at current market price 按当时市价计算；按现时市价计算
G0^2Wk[ at current price 按当时价格计算；按现时价格计算
6~1|qEe6I at factor cost 按要素成本计算；按生产要素成本计算
o1FF"tLkN at money-of-the-day price 按付款当日价格计算
y 0'Rmk, at or better 按指定或较佳价位〔买卖指令〕
PYM(Xz $ at par 按面值计算；平价
vK _?<> at sight 见票即付
E )5E$ at the close 按收市盘
4KH45|; 3 at the opening 按开市盘
Ah k8 attestation 见证；见证条款
E#u l IgD at-the-money option 平价期权
}Ub6eXf(2 attorney 受权人；受托代表人
XgLL!5` attornment 新拥有人承认书
gG-BVl"59 attributable profit 可归属利润
%we u 1f attributable share value 可归属股份价值
J|w \@inQ Auckland Stock Exchange 奥克兰证券交易所
dt`{!lts' auction 拍卖
V&Xe!S auctioneer 拍卖商
-3;*K4z$/ audit 审计；核数
V- Cv,8 Audit Commission 审计署
d*~ ICir7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G-?d3 n
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
D jN|Wr)* audit review 帐目审查
Y6Lf@}2(i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(fCXxy Zrr audited account 审计帐目；经审计的帐目
mo[Zb0> audited annual account 经审计的周年帐目
?sMP~RHQ audited balance sheet 经审计的资产负债表
6y6<JR-V2k auditor 核数师；核数主任；审计师
~:3QBMk:: auditor's certificate 核数师证明书；审计师证明书
DsT >3 auditor's report 核数师报告；审计师报告
34d3 g Aussie bond 澳元债券
l,,> & F austerity budget 紧缩预算
pBETA'fY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
JWMpPzs Australia All Ordinaries Index 澳洲所有普通股票指数
q.2ykL Australian Dollar [AUD] 澳元
3>R#zJf Australian Options Market 澳大利亚期权市场
%=/) Australian Securities Commission 澳洲证券事务监察委员会
($}`R
xj1@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Vzwc}k*Y Australian Stock Exchange 澳大利亚证券交易所
Fl1;;F Austrian Schilling [ATS] 奥地利先令
=
Wu
*+paQ authentication 认证；鉴证
bZ|FnY}FB authority to purchase 委托购买证；委购书
UmQ?rS8d authorization 认可；核准；授权；授权书
6 b BB/yd authorization by direction 指示授权
t=-SH^$SR authorization by instruction 指令授权
+eX@U;J,g authorization by warrant 令状授权
4)U.5FBk
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0 0 M@ authorized agent 指定代理人
m"o ;L3 authorized capital 法定资本
pb$~b\s]= authorized clerk 出市员
,B0_MDA + authorized dealer 认可交易商
`kU/NKq authorized financial institution 认可财务机构
\U[ {z&]~ authorized fund 认可基金
=9"W@n[>W authorized fund house 获授权的基金公司；认可基金公司
T)Y=zIQ1]7 authorized institution 认可机构
hNd}Y'%V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lhw()u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8'f4 Od ? authorized insurer 获授权保险人；获认可承保人
lhw ,J]0* authorized investment 特准投资项目
-mRA# authorized person 获授权人
FKT1fv[H authorized representative 获授权代表
ui@2s;1t authorized share capital 法定股本
N9vP7 automated quotation system 自动报价系统
.] sf0S! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rwG CUo6Z 自动交易系统〔香港期货交易所有限公司〕
86\S?=J-b automatic adjustment mechanism 自动调整机制
U)o$WH.b automatic adjustment system 自动调整系统
I;Bjfv5 Automatic Clearing House 自动票据交换所
UGuxV+Nwf automatic exchange rates accumulation system 自动化汇率累集系统
x
>^Si/t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
QC X8IIHG automatic teller machine [ATM] 自动柜员机
cdG |m[ autopay 自动转帐
kjtjw1\o available assets 可用资产
Hv\-_>}K available fiscal reserve 现存财政储备
7?kIV P1r available profit 可用利润
;Hj~n+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bf!M#QOk? average 平均；平均数；海损
FDv+*sZ average basic salary 平均基本薪金
ijd XU8 average consumer expenditure 平均消费开支；一般消费开支
<F.Tx $s average cost 平均成本
JGH60| average cost of land production 增辟土地平均成本
DNj "SF( J average daily turnover 平均每日成交额
WN_pd%m average daily wage rate 平均每日工资率
TW9WMId average expenditure pattern 平均开支模式
'I /aboDB average growth rate 平均增长率
st k9Ah average net fixed assets 固定资产平均净值
y;AL'vm9 average of relatives 相对价格平均数
H03jDM8Q average price 平均价格
&ZX{R#[L average propensity to consume 平均消费倾向；一般消费倾向
%B)6$!x average propensity to save 平均储蓄倾向；一般储蓄倾向
IrWD%/$H average rate 平均率
S -'fS2 average revenue 平均收入；平均收益
qq1 - DG average stock 平均库存；平均存货
mBG=jI "xh average yearly rent 平均年租
BYo/57&: avoidance of double taxation 避免双重课税
nYa*b=[. avoidance of tax 避税
