A:
U,G!u =+ A share Ａ股；甲类股份
7!-3jU@m abatement of tax 减税；减扣免税额
Z`_ `^ \" ABN AMRO Bank N.V. 荷兰银行
8}B*a;d above-the-line expenditure 线上项目支出；经常预算支出
R,Gr{"H above-the-line receipt 线上项目收入；经常预算收入
"hE/f~\ ABSA Asia Limited 南非联合亚洲有限公司
C(w?`]Qs absolute change 绝对数值变更
R,3E_me"} absolute expenditure 实际开支
iCz0T, absolute guideline figure 绝对准则数字
q,e {t#t absolute interest 绝对权益
n jfh4}g: absolute order of discharge 绝对破产解除令
y#Cp Vm#!> absolute profit margin 绝对利润幅度
U J\[ ^/t absolute value 实值；绝对值
{z^6V\O5 absolutely vested interest 绝对既得权益
WA'& 0i4 absorbed cost 已吸收成本；已分摊成本
A$6T) absorption 吸收；分摊；合并
X j JV absorption rate 吸收率；摊配率；分摊率
t Ye+7s ACB Finance Limited 亚洲商业财务有限公司
Z` FEB0$ acceptable form of reciprocity 合理的互惠条件
[Ej#NHs acceptable rate 适当利率；适当汇率
\BRx dK' acceptance agreement 承兑协议
t^8 ii acceptance for honour 参加承兑
Nu/D$m 'PY acceptor 承兑人；接受人；受票人
o+NPe36 acceptor for honour 参加承兑人
73n|G/9n[ accident insurance 意外保险
|iGfX,C| Accident Insurance Association of Hong Kong 香港意外保险公会
xg dS]Sz accident insurance scheme 意外保险计划
i146@<\G{P accident year basis 意外年度基准
L9lN AiOH accommodation 通融；贷款
|*G$ilu accommodation bill 通融票据；空头票据
dz 3KBiq accommodation party 汇票代发人
Z$UPLg3=;_ account balance 帐户余额；帐户结余
bC V3h3< account book 帐簿
TO(2n8'fdO account collected in advance 预收款项
MC
8t"SB account current book 往来帐簿
5}
v(Ks> account of after-acquired property 事后取得的财产报告
'ycr/E&m{ account of defaulter 拖欠帐目
>e
g8zN account payable 应付帐款
t)#d R._q account payee only [A/C payee only] 只可转帐；存入收款人帐户
9/8#e+L account receivable 应收帐款
+*I'!)T^B account receivable report 应收帐款报表
uTWij4)a account statement 结单；帐单；会计财务报表
y v$@i A account title 帐户名称；会计科目
|8QXjzH accountant's report 会计师报告
2H,^i, Accountant's Report Rules 会计师报告规则
sIVVF#0}] accounting and auditing procedure 会计与审计程序；会计与核数程序
Q140b;Z Accounting Arrangements 《会计安排》
Sckt g p8 accounting basis 会计基础
DH@]d0N accounting by Official Receiver 破产管理署署长呈交的帐目
O^Y}fo' Accounting Circular 《会计通告》
=up!lg^M accounting class 会计类别
\d"uR@$3mG accounting date 记帐日期；会计结算日期
T[ ~8u9/ accounting for money 款项核算
A#b`{C~l Accounting Officer 会计主任
*b tLd7c% accounting period 会计报告期；会计期
Q|gw\.]$&[ accounting policy 会计政策；会计方针
X@["Jjp accounting practice 会计惯例
Z+gG.|"k accounting principle 会计准则
'8k{\> accounting record 会计记录
'7Ad:em
accounting report 会计报告
A^m]DSF OO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wqB 5KxO Accounting Society of China 中国会计学会
?Aq
\Gr accounting statement 会计报表
].TAZ-4s accounting system 会计制度；会计系统
M u1H*;_8 accounting transaction 会计事项；帐务交易
#hKaH - j accounting treatment 会计处理
B-R& v8F accounting year 会计年度
)s#NQ.T[ accretion 增值；添加
0mb|JoE( accrual 应计项目；应累算数目
tny^ sG/' accrual basis 应计制；权责发生制
L+=pEk_ accrual basis accounting 应计制会计；权责发生制会计
\! *3bR accrue 应累算；应计
n?UFF i+a accrued benefit 应累算利益
Gp l accrued charges 应计费用
OI8Hf3d= accrued cumulative preference share dividend 应累算的累积优先股股息
#mK/xbW accrued expenses 应累算费用
I[x+7Y0k9 accrued interest payable 应付利息；应计未付利息
)335X wA+ accrued interest receivable 应收利息；应计未收利息
b0PQ;?R#V accrued right 累算权益
wt@Qjbqd8 accruing profit 应累算的利润
%',bCd{QW accumulated fiscal reserve 累积财政储备
A"Prgf
eT accumulated profit 累积利润；滚存溢利
Fm{/&U^ accumulated reserve 累积储备
71RG1, accumulation of surplus income 累积收益盈余
`wMHjcUP acquired assets 既得资产
MrW*6jY@ acquisition 收购；购置；取得
<FkoWN acquisition cost 购置成本
@nh* H{ acquisition expenses 购置费用
O BCH%\;g acquisition of 100% interest 收购全部股权
<P%<EgOE acquisition of control 取得控制权
FX->_}kL= acquisition of fixed assets 购置固定资产
2!w5eWl, acquisition of shell “买壳”
Juhi#&`T acquisition price 收购价
#1-2)ZO. act of God 天灾
_EusY3q acting partner 执事合伙人
|}FK;@'I 6 active market 买卖活跃的市场；交投畅旺的市场；旺市
rnkq. active partner 积极参与的合伙人
lI)RaiMr= active trading 交投活跃
pv}k=wqJ1 actual circulation 实际流通
t+H=%{z actual cost 实际成本
\{GBaMwG~ actual expenditure 实际开支；实际支出
v M lT actual income 实际入息；实际收入；实际收益
g?9IS,Gp actual market 现货市场
. `ND actual price 现货价；实际价格
l DWg%pI+ actual profit 实际利润
+WH|nV~lQ actual quotation 实盘；实际价位；实际报价
#W]4aZ 1 actual year basis 按实际年度计算
#A:+|{H" actuals 实货
]N& Y25oT5 actuarial investigation 精算调查
#GlQwk3 actuarial principle 精算原则
5n1aR A1 actuarial report 精算师报告
Qf'%".*=~8 Actuarial Society of Hong Kong 香港精算学会
<=yqV]JR actuarial valuation 精算师估值
& az
:YTq actuary 精算师
YF4?3K0F:k ad referendum agreement 暂定协议；有待覆核的协定
#s}c K ad valorem duty 从价税；按值征税
{hN vCk ad valorem duty system 从价税制
(C&Lpt_ ad valorem fee 从价费
%XQ!>BeE ad valorem tariff 从价关税
d3IMQ_k additional allowance 额外免税额
2_i9
q>I additional amount for unexpired risk 未过期风险的额外款额
j "^V?e5 additional assessable profit 补加应评税利润
2!Gb4V additional assessment 补加评税
O^2@9
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hoOT]Bsn additional commitment vote 额外承担拨款
M'gL_Xsei additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T,
z80m} additional dependent parent allowance 供养父母额外免税额
5gg
Yg $ additional provision 额外拨款
D,c53B6M additional stamp duty 附加印花税
'G#T 6B! additional tax 补加税罚款；补加税款
^p}S5, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q ,`R-?v adjudged bankrupt 被裁定破产
ULJ V adjudicated bankrupt 裁定破产人
Ch;wvoy adjudication fee 裁定费；评定印花税额手续费；评估契据费
c*@#0B adjudication of bankruptcy 裁定破产；宣告破产
"R!) "B == adjudication of insolvency 裁定无力偿还债务
'f
"KV | adjusted actual 经调整的实数；调整后的实数
!EuqJ j h adjusted current assets 经调整的流动资产；调整后的流动资产
8NUVHcB6 adjusted figure 经调整的数字；调整后的数额
e Lj1 adjusted liabilities 经调整的负债；调整后的负债
f~r q) 2V: adjusted loss 经调整的亏损；调整后的亏损
W> H GB 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
2C & G' @> adjusted profit 经调整的利润；调整后的利润
AWG;G+ adjusted surplus 经调整的盈余额；调整后的盈余额
O'i!}$=g adjusted value 经调整的价值；调整后的价值
-,Oq=w*EV adjustment 调整；修订；理算〔保险〕
U?[_ d adjustment centre 调剂中心
p_g#iH!* adjustment lag 调整过程的时间差距；调整时差
7C::%OF~7 adjustment mechanism 调整机制
G% q^8# adjustment of loss 亏损调整
BPwn!ii| adjustment process 调整过程；调整程序
<aPbKDF~V adjustment range 调整幅度
H?a1XEY/ administered exchange rate 受管制汇率
kLfk2A;' i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y+kfMA v administration expenses 行政费用
m) - D rbE administration fee 手续费；行政费
%Ums'<xJ administration in bankruptcy 破产管理
!,0%ZG}]7 administration order 遗产管理令
:, f~cdq= administrator 管理人；遗产管理人
uex m|5| administrator of the estate 遗产管理人
DDwj[' R admission of debt 债项承认书
A|90Ps admission of proof 接纳债权证明
iL 6Yk @ advance 放贷款项；垫付款项；预支款项；预付款项
,P.yl ~'Al advance account 暂支帐目；预付款帐户
$-Yq? : advance compensation 预付补偿金
q-lejVS(g advance from shareholder 股东垫款
?r}'0 dW advance pending reimbursement 预支以待日后付还
YR? ujN advanced economy 先进经济体系
V:Lq>rs#
advancement 预付；预付财产
8=T[Y`;x advances warrant 垫款令
#sRkKl| advancing 贷出
|RS(QU<QE adverse balance 逆差
\Aa{] t adverse exchange 逆汇
O Bm#E} advertisement addressed to shareholders 在报章刊登的致股东通告
1OOMqFn} L advice for collection 托收通知书
er44s^$ advice of drawing 提款通知书；汇票通知书
cOz/zD
f5 advice of payment 付款通知
7+Z%#G~ T Advisory Committee [Securities and Futures Commission]
$[*QsU%% 谘询委员会〔证券及期货事务监察委员会〕
CwL8-z0 Jn Advisory Committee on Diversification 经济多元化谘询委员会
ulAOQGZ affidavit 誓章；遗产申报誓章
d J|/.J$d affidavit of no receipt 述明无收款的誓章
PCk Q hR affiliate 联号；联营公司；附属公司
~A-vIlGt! affiliated company 附属公司；联号；联营公司
6oA2"!u^w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I%Yeq"5RB affordability 负担能力
WW&ag r African Development Bank [AfDB] 非洲开发银行
+k<0: Fi after-acquired property 事后取得的财产
Zai:?%^ after-hours dealing 市后交易
G p.XTz#= after-tax profit 税后盈利；税后利润；税后溢利
x, rK4L7U agency agreement 代理协议
t)__J\xF agency expenses 代理机构的开支
Ui43 &B agency fee 代理费
{S6:LsFfm Agency Law 《代理法》
*]#(?W.$w agent 代理人；承销人
} Tz<f d/ agent of company 公司代理人
^8q(_#w`K agent's fee 代理人费；经纪费
qPvW b1H: aggregate 总计；总数；总体数字
2vLV1v$,q aggregate amount 总款额；总额
L8WYxJ
k aggregate assets and liabilities 总体资产与负债
S!@h\3d8{ aggregate at constant price 按固定价格计算的总体数字
g7 -* WN< aggregate demand 总需求
W)z@>4`Bb aggregate gross position 总持仓量
9[@K4& aggregate limit 总限额
ri?k}XnhX aggregate of salaries tax 合计薪俸税
H~ `JAplr aggregate performance 总体表现；总体业绩
^lP;JT? aggregate supply 总体供应
+f"q^R IU aggregate surplus 总盈余
6M^NZ0 ~J aggregate total 整体总额
_B6W:k|-7l aggregate value 总值；合计价值
W 3E7y? aggregated basis 合计基准
h|Ah\P?o aggregated net chargeable income 合计应课税入息实额
D9
\!9 7 aggregation 合并计算；合计；总和
!$Whftg aggregation of incomes of husband and wife 夫妇入息合并计算
~ e; 2gm aggregation of property 财产的总和
7E]qP
5 agio 差价；贴水
\96aHOk< 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》
Py^fWQ5I~% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kwAL] kI 《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》
QMQ\y8E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r
Y#^C 《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》
^NB\[ & Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vjz 'y[D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
- xE%`X agreement for a settlement 授产协议
7mBH #Q) agreement for assignment 转让协议
g=)OcTd# agreement for sale 售卖协议；买卖协议
ZT
d)4f agreement for sale and purchase 买卖协议
b uOpHQn agreement for the payment of interest 支付利息协议
*Ud=x^ JxO agreement for the repayment of money 还款协议
Ucqn 3& agreement of reinsurance 再保险协议
dVKctt'C Agricultural Bank of China 中国农业银行
t E(_Cg air passenger departure tax 飞机乘客离境税
sgfci{~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9h/JW_ airport tax 机场税
30fqD1_{ alcohol duty 酒精税
Bid+,, alienation 让与；让渡；转让
F[5sFk M7 alimony 生活费；赡养费
7) zF8V All Ordinaries Index [AOI] 所有普通股指数
xN +Oca all risks 全险；综合险
3 [r9v!l All Sales Record for Stock Market 《股票市场成交报告》
Ej#pM. Allied Capital Resources Limited 新联财务有限公司
|?\J,h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
' i;/?'!W6 allocation letter 拨款信件
De^Uc allocation of fund 分配款项；预留款项
#O,;3S allocation of profit 利润分配；溢利分配
4m"6$ allocation warrant 拨款令
1@<PcQBp allotment 分配；配股
(`)ZR %i allotment notice 股份配售通知；配股通知
S-2@:E allotment of shares 股份分配
vhE^jS<Tg allowable 可获宽免；免税的
M$$Lsb [ allowable business loss 可扣除的营业亏损
(CR]96n allowable expenses 可扣税的支出
kD\7wz,ui allowance 免税额；津贴；备抵；准备金
yLgv<%8f allowance for debts 债项的免税额
oU)Hco "_k allowance for depreciation by wear and tear 耗损折旧免税额
5i1E
5@~ allowance for funeral expenses 殡殓费的免税额
Hpj7EaMZ_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A?+cdbxJw allowance for repairs and outgoings 修葺及支出方面的免税额
g 5@ P allowance to debtor 给债务人的津贴
={G0p=~+,p alteration of capital 资本更改
e$l*s/"0t alternate trustee 候补受托人
8$~^-_>n/ amalgamation 合并
&G$K. q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Wo2W/{ ambit of charges 征税范围；收费范围
@aC9O 9|~ amended valuation 经修订的估值
|E?,hTR e5 American Commodities Exchange 美国商品交易所
4r tNvf5` American Express Bank Limited 美国运通银行
&\m=|S American Stock Exchange 美国证券交易所
,p)Qu%' amortization 摊销
12 o6KVV^x amount due from banks 存放银行同业的款项
<X "_S'O amount due from banks abroad 存放海外银行同业的款项
4d6 3+iM+} amount due from holding companies 控股公司欠款
]9lR:V
sw amount due from local banks 存放本港银行同业的款项
o XFo amount due to banks 银行同业的存款
e pGC
Ta amount due to banks abroad 海外银行同业的存款
IcJQC amount due to holding companies 控股公司存款
PdqyNn= amount due to local banks 本港银行同业的存款
ZE:!>VXa87 amount due to outport banks 外埠银行同业的存款
QruclNW{Bv amount for note issue 发行纸币的款额
/I48jO ^2 amount of bond 担保契据的款额
{JlSfJw ! amount of consideration 代价款额
qtlcY 8! amount of contribution 供款数额
sIzy/W0iV amount of indebtedness 负债款额
M{4U%l k amount of principal of the loan 贷款本金额
{v,NNKQ4x amount of rates chargeable 应征差饷数额
3Q!)bMv \ amount of share capital 股本额
36MNaQt'e amount of sums assured 承保款额
oYAHyCkVq amount of variation 变动幅度
%Xe 74C" amount of vote 拨款数额
{v}BtZ amount payable 应付款额
&j?+%Y1n@ amount receivable 应收款额
S~hoAl"xb/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l}_6 _g>6 analysis 分析
ox NQNJ!X ancillary risk 附属风险
,lDOo+eE%: annual account 周年帐目；周年帐目报表；年度决算；年结
fJD+GvV$x annual accounting date 年结日期
?)O!(=6%' annual allowance 每年免税额；年积金；年度津贴；年津
0) ]?@"j annual balance 年度余额
_^@ >I8ix annual disposable income 每年可动用收入
["WWaCcx annual estimates 周年预算
LhCwZ1 annual fee 年费
o0 |T<_ annual general meeting 周年大会
tLzb*U8'1w annual growth rate 年增率；每年增长率
uN@El1ouY annual long-term supplement 长期个案每年补助金
9?tG?b0 annual pensionable emolument 可供计算退休金的年薪
p+#]Jr annual report 年报
2*5pjd{Kt Annual Report on the Consumer Price Index 《消费物价指数年报》
o@[oI\Vr! annual return 周年报表；周年申报表；每年报税表格
vw6DHN)k Annual Return Rules 《周年报表规则》
\rM5@
Vf annual review of consumer prices 每年消费物价回顾
ows 3% annual roll-forward basis 逐年延展方式
;5tQV%V^Q annual salary 年薪
(>C$8 )v annual statement 年度报表；年度决算表
N
oRPvFv Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
fL~@v-l#~ annuitant 年金受益人
Sb.%B^O annuity 年金
0b}.!k9 annuity contract 年金合约
*h
M5pw annuity on human life 人寿年金
PVaqKCj:6W antecedent debt 先前的债项
5S
4 Bz ante-dated cheque 倒填日期支票
88On{Kk.v anticipated expenditure 预期开支
9xOTR#B:_V anticipated net profit 预期纯利
Kh7C7[& anticipated revenue 预期收入
R1~wzy anti-inflation measure 反通货膨胀措施
,}/6Za anti-inflationary stance 反通货膨胀立场
)x3p7t)# apparent deficit 表面赤字
W!V-m apparent financial solvency 表面偿债能力
]([^(&2 apparent partner 表面合伙人
IG90mpLX application for personal assessment 个人入息课税申请书
9`td _qh application of fund 资金应用
)Wy:I_F351 application to release as liquidator and to destruct the books of accounts and documents
~EM(*k. _ 申请免除清盘人职务及毁灭帐簿与文件
rUg|5EN^)d appointed actuary 委任精算师
tE<'*o' appointed auditor 委任核数师；委任审计师
(W
|;gQ appointed trustee 委任的受托人
IL{tm0$r appointer 委任人
@_0tq { apportioned pro rata 按比例分摊
;:
0<(!^* apportionment 分配；分摊
{gb` %J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%5!K?,z% apportionment formula 分摊方程式
]O V}yD2p apportionment of estate duty 遗产税的分摊
R$bDj >8 appraisal 估价；评估
SB g |V appreciable growth 可观增长
20/P:; appreciable impact 显着影响
<>H^:iqn appreciable increase 可观增长
4 q\&Mb3 appreciation 增值；升值
Y=D\ appreciation against other currencies 相对其他货币升值
[ d`m)MW- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-I[K IeF appreciation tax 增值税
NUFW
SL> appropriation 拨款；拨用；拨付
_&N}.y)+t appropriation account 拨款帐目
rV}&G!V_t Appropriation Bill 拨款法案
uM, R +)3 appropriation-in-aid system 补助拨款办法
-z">ov-) approved assets 核准资产
V1yP{XT= approved basket stock 认可一篮子证券
$|t={s34 approved budget 核准预算
.'b| pd approved charitable donation 认可慈善捐款
JnLF61 approved charitable institution 认可慈善机构
EMzJyG t7 approved currency 核准货币；认可货币
uC%mGZ a approved estimates 核准预算
?5;N=\GQ approved estimates of expenditure 核准开支预算
RZ|M;c approved overseas insurer 核准海外保险人
C!U$<_I\2 approved overseas trust company 核准海外信托公司
> D% approved pooled investment fund 核准汇集投资基金
F+! 9T approved provident fund scheme 认可公积金计划
a U*}.{<! approved provision 核准拨款
}/QtIY#I approved redeemable share 核准可赎回股份
hdwF; approved regional stock 认可地区性证券
Nu euCiP approved retirement scheme 认可退休金计划
TE6]4 E* approved subordinated loan 核准附属贷款
PYTwyqS arbitrage 套戥；套汇；套利
;;+h4O ) arbitrageur 套戥者；套汇者
og&-P=4O arbitrary amount 临时款项
zUq(bD arrangement 措施；安排；协定
x@3cZd0j# arrears 欠款
EiVV Vmm! arrears of pay 欠付薪酬
>[l2KD arrears of revenue 逾期未收税款；逾期未收的帐项
1A[(R T] articles of association 组织章程；组织细则；组织章程细则
Vfw H: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6! SW]#sD ascertainment of profit 确定利润
O8~RfB "Asia Clear" “亚洲结算系统”
L{oG'aK4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&ET$ca`j# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$Z3{D: -) Asian Development Fund [ADF] 亚洲发展基金
QH_Ds,oH= Asian dollar bond 亚洲美元债券
v#?;PyeF Asian dollar market 亚洲美元市场
dZX;k0 Asian dollar rate 亚洲美元利率
fZcA{$Vc]N Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}WhRJr`a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Bru] ;%Qg% asked price 沽盘；喊价；索价；卖方报价
5?[hr5E.E assessable income 应评税入息
jVh:Bw assessable loss 应评税亏损
\BX9Wn*)a assessable profit 应评税利润
V9jxmu F, assessable value 应评税值
[^D>xD3B2 assessed profit 估定利润
L 1f=90 assessed value 经评估价值
x_CY `Y assessment 评税；评定；估价；评税单
MRg Ozg assessment number 评税编号；估价编号
}rUAYr~V Z assessment of additional tax 补加税评税
iH~A7e62OZ assessment of performance 业绩评估；实绩评价
7$x%A&] Assessor 评税主任
1OV] W
f asset price bubbles 资产价格泡沫
[SD
mdr1T$ asset-backed securities 具资产保证的证券
*Q#oV}D_ assets accretion 资产增值
q] Kv.x]$R assets and liabilities 资产与负债
bGkLa/?S assets betterment statement 资产递增表；资产改进表
56 Z assets lending 实物放款；有抵押贷款
5~ZzQG assets of the company passing on the death 死者去世时转移的公司资产
d2TIG<6/ assets pledged as security for liabilities 用作负债抵押的资产
w@Asz9Lq% assets portfolio 资产投资组合
Z}{]/=h assets price 资产价格
Xpp v assets quality 资产质素
Uf
M Q?(, assets realization 资产变现
;WAa4r> assets refinancing arrangement 资产再集资安排
4I .'./u assets securitization 资产证券化
OZC
yg/K assets situated outside Hong Kong 在香港以外地方的资产
jFip-=T{4 assets stripping 削减资产；拆卖资产
e<(6x[_ assets value 资产值
+v$W$s&b-h assignee 承让人
0+u >"7T assignment 转让；转让书；转让契
v7Ps-a) assignment of interest 权益转让
H23 O]r assignment of letters patent and trade mark 专利证书及商标转让
sPVE_n assignment of property 物业转让；物业转让书
n_:EWm$\ assignment right 转让权
pe<T" [X assignor 转让人
}h1eB~6M associate 有联系的人；有关连人士；相联者；合伙人；联系人
bYZU}Kl;( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_#MKp H associate member 附属会员
*}T|T%L4) associated body corporate 相联法人团体
gf?N(, associated company 相联公司；联属公司
3rd8mh&l associated corporation 相联法团
W;l0Gx OxQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
qHtIjtt[q 公认会计师公会〔英国〕
Z} t^i^u Association of Futures Exchange Brokers 香港期货经纪协会
aGfp"NtL Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
luyu 7` association of underwriters 承保人组织
,p /{!BX assumption of control 接管
|,~
)/o_R assurance 担保；保险；转易；转易书
z' Z[mrLq assurance of interest 权益的转易
:KR
KD at 19XX price 按一九ＸＸ年价格计算
?#fm-5WIi at a discount 按赔价计算；按贴水价格计算；打折扣
I>##iiKN at a premium 按溢价计算；按升水价格计算
7 \[fjCg\w at call 通知付款；按通知
3o0ZS^#eB at constant market price 按固定市价计算
xRdx`
YY u at constant price 按固定价格计算
{jH'W)nR at cost 按成本计算
M<*WC{ at current market price 按当时市价计算；按现时市价计算
jVZ<i}h0B at current price 按当时价格计算；按现时价格计算
Pf <yL T] at factor cost 按要素成本计算；按生产要素成本计算
|i #06jIq at money-of-the-day price 按付款当日价格计算
=FI[/"476 at or better 按指定或较佳价位〔买卖指令〕
bC~I} ^i\ at par 按面值计算；平价
5pC}ZgEa< at sight 见票即付
t`{T:Tjc at the close 按收市盘
$4~Z]-38#A at the opening 按开市盘
G
"!v)o attestation 见证；见证条款
?L0k |7 at-the-money option 平价期权
9_,f)2)~W attorney 受权人；受托代表人
1Lk(G9CoY attornment 新拥有人承认书
ez.a attributable profit 可归属利润
;<t hEWH;Y attributable share value 可归属股份价值
&%GAPs% Auckland Stock Exchange 奥克兰证券交易所
A_Wa RYG auction 拍卖
F3]VSI6^E, auctioneer 拍卖商
Lq1?Y
audit 审计；核数
i pl,{ Audit Commission 审计署
6y1\ar(A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yTh%[k 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〕
(x?T jyzw audit review 帐目审查
So8
Dwz? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T:zM]%Xh audited account 审计帐目；经审计的帐目
: =TIq audited annual account 经审计的周年帐目
1_A _)l11 audited balance sheet 经审计的资产负债表
IGT9}24 auditor 核数师；核数主任；审计师
S D{ )Sq auditor's certificate 核数师证明书；审计师证明书
DW78SoyedZ auditor's report 核数师报告；审计师报告
$evuL3GY# Aussie bond 澳元债券
Kd5 8'$ austerity budget 紧缩预算
`'sD (e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!lo
/L Australia All Ordinaries Index 澳洲所有普通股票指数
esQ$. L Australian Dollar [AUD] 澳元
"tl$JbRTY Australian Options Market 澳大利亚期权市场
t*-c X Australian Securities Commission 澳洲证券事务监察委员会
x#N_h0[i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yjMN>L' Australian Stock Exchange 澳大利亚证券交易所
deVn Au = Austrian Schilling [ATS] 奥地利先令
>C!^%e;m authentication 认证；鉴证
@SpP"/)JY authority to purchase 委托购买证；委购书
ZTz07Jt authorization 认可；核准；授权；授权书
|FM*1Q[1 authorization by direction 指示授权
|#M|"7;2z authorization by instruction 指令授权
*8m['$oyV authorization by warrant 令状授权
qk3|fW/- authorization of unit trust 单位信托的认可
DcdEt=\)h authorized agent 指定代理人
Hh*?[-&r~ authorized capital 法定资本
vJ=Q{_D=\ authorized clerk 出市员
pMy: h
authorized dealer 认可交易商
\!BVf@>p% authorized financial institution 认可财务机构
1^E5VG1[ authorized fund 认可基金
ed}#S~4q
authorized fund house 获授权的基金公司；认可基金公司
Y&8,f|{R authorized institution 认可机构
VN `fZ5*d~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;RX u} pd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v=0G& x=/ authorized insurer 获授权保险人；获认可承保人
3Jlap=]68S authorized investment 特准投资项目
4oueLT(zc authorized person 获授权人
O !{YwE8x9 authorized representative 获授权代表
EY <"B2_% authorized share capital 法定股本
m 8b,_1 automated quotation system 自动报价系统
!khEep} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{, +c 自动交易系统〔香港期货交易所有限公司〕
M<n'ZDK `W automatic adjustment mechanism 自动调整机制
Z+J4 q9^$ automatic adjustment system 自动调整系统
\`xlD&F@U Automatic Clearing House 自动票据交换所
%)?jaE}[ automatic exchange rates accumulation system 自动化汇率累集系统
i,a" 5D R8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Iia.`"S automatic teller machine [ATM] 自动柜员机
A;RV~!xx autopay 自动转帐
^ bfZd available assets 可用资产
Z [d13G; available fiscal reserve 现存财政储备
&JqaIJh
available profit 可用利润
O>1Cx4s5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
J-, ocO average 平均；平均数；海损
3^~J;U!3 average basic salary 平均基本薪金
matna average consumer expenditure 平均消费开支；一般消费开支
c>{QTI:] average cost 平均成本
M3O !jN~ average cost of land production 增辟土地平均成本
2M'dT Xz average daily turnover 平均每日成交额
I 4?oBq average daily wage rate 平均每日工资率
/\h *v!: average expenditure pattern 平均开支模式
?_^{9q%9 average growth rate 平均增长率
D_0Vu/v average net fixed assets 固定资产平均净值
/OzoeI t average of relatives 相对价格平均数
=3w;<1 ?'
average price 平均价格
9 %4:eTcp average propensity to consume 平均消费倾向；一般消费倾向
Yg3nT:K_Y& average propensity to save 平均储蓄倾向；一般储蓄倾向
W_ JO~P average rate 平均率
y^`JWs, average revenue 平均收入；平均收益
] 2qKc average stock 平均库存；平均存货
M?%x= q\< average yearly rent 平均年租
9g5h~ Ma avoidance of double taxation 避免双重课税
=
a60Xv avoidance of tax 避税
