A:
& qd:o} A share Ａ股；甲类股份
7g(rJGjtg abatement of tax 减税；减扣免税额
V @d:n ABN AMRO Bank N.V. 荷兰银行
P[gk9{sv above-the-line expenditure 线上项目支出；经常预算支出
QC
]z--wu above-the-line receipt 线上项目收入；经常预算收入
p'xj:bB ABSA Asia Limited 南非联合亚洲有限公司
V FG)|Z absolute change 绝对数值变更
.@=d I absolute expenditure 实际开支
:i:Zc~% absolute guideline figure 绝对准则数字
wl(}F^:/` absolute interest 绝对权益
RZ?>>Ll6 absolute order of discharge 绝对破产解除令
?8vjHEE absolute profit margin 绝对利润幅度
_> 3GNvS absolute value 实值；绝对值
(v(_ XlMK absolutely vested interest 绝对既得权益
2hU4g
e?6 absorbed cost 已吸收成本；已分摊成本
zxwpS absorption 吸收；分摊；合并
(S9"(\A absorption rate 吸收率；摊配率；分摊率
XV+BSW7} ACB Finance Limited 亚洲商业财务有限公司
i<=@ 7W acceptable form of reciprocity 合理的互惠条件
X
Phw0aV acceptable rate 适当利率；适当汇率
_$Z46w HmB acceptance agreement 承兑协议
Do2y7,jv acceptance for honour 参加承兑
S"N@.n[ acceptor 承兑人；接受人；受票人
LU;ma((yy[ acceptor for honour 参加承兑人
c }rRNS$F accident insurance 意外保险
;{HxY98Q Accident Insurance Association of Hong Kong 香港意外保险公会
mP:mzmUw accident insurance scheme 意外保险计划
5HOhk"
accident year basis 意外年度基准
;5 IS58L accommodation 通融；贷款
X>*zA ?: accommodation bill 通融票据；空头票据
#2u-L ~n accommodation party 汇票代发人
Zvr(c|Q account balance 帐户余额；帐户结余
`=CF
| I account book 帐簿
-U; s, >\) account collected in advance 预收款项
KZD&Ih(vC account current book 往来帐簿
,[cWG)- account of after-acquired property 事后取得的财产报告
gB
kb0 account of defaulter 拖欠帐目
9rA3qj% account payable 应付帐款
Zz/w>kAG*{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
N<:Ra~Ay account receivable 应收帐款
&;%+Hduc account receivable report 应收帐款报表
~ZvZ k account statement 结单；帐单；会计财务报表
` qt 4~rD account title 帐户名称；会计科目
hpAIIgn accountant's report 会计师报告
gvsS:4N"Nq Accountant's Report Rules 会计师报告规则
ZE}m\|$ accounting and auditing procedure 会计与审计程序；会计与核数程序
nNQ\r O Accounting Arrangements 《会计安排》
J!yc9 Q accounting basis 会计基础
T xxW/f9D accounting by Official Receiver 破产管理署署长呈交的帐目
Ww8C![ , Accounting Circular 《会计通告》
b<:s{f"t, accounting class 会计类别
@ ?e;Jp9 accounting date 记帐日期；会计结算日期
!$ _mWz accounting for money 款项核算
o8Bo %OjE Accounting Officer 会计主任
SkPv.H0Id accounting period 会计报告期；会计期
ODEy2). accounting policy 会计政策；会计方针
X)nOY* accounting practice 会计惯例
nq6]?ZJ accounting principle 会计准则
lXB_HDY accounting record 会计记录
<v5toyA accounting report 会计报告
L;BYPZR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/~AwX8X Accounting Society of China 中国会计学会
I M
+Dm accounting statement 会计报表
VN$#y 4 accounting system 会计制度；会计系统
@br%:Nt accounting transaction 会计事项；帐务交易
L^ +0K}eD accounting treatment 会计处理
75^-93 accounting year 会计年度
jh g!K.A accretion 增值；添加
A ;Zg: accrual 应计项目；应累算数目
JaIj 9KLNX accrual basis 应计制；权责发生制
W^y F5 accrual basis accounting 应计制会计；权责发生制会计
L`"cu.l accrue 应累算；应计
f_z2d+ accrued benefit 应累算利益
czHO)uQ?d` accrued charges 应计费用
G~m(&,:Mu accrued cumulative preference share dividend 应累算的累积优先股股息
V8,$<1Fi;- accrued expenses 应累算费用
pw(`+x] accrued interest payable 应付利息；应计未付利息
co~TQpy^ accrued interest receivable 应收利息；应计未收利息
<( ^-o4Cl accrued right 累算权益
^2=Jv.2{| accruing profit 应累算的利润
mTs[3opg accumulated fiscal reserve 累积财政储备
^[ id8 accumulated profit 累积利润；滚存溢利
4|XE
f, accumulated reserve 累积储备
hs/nM"V
accumulation of surplus income 累积收益盈余
+x+H(of. acquired assets 既得资产
-Mv`|odY/ acquisition 收购；购置；取得
x80~j(uVf acquisition cost 购置成本
"`&?<82 acquisition expenses 购置费用
ZS}2(t acquisition of 100% interest 收购全部股权
E oOrA@N acquisition of control 取得控制权
(tVY
/(~# acquisition of fixed assets 购置固定资产
I E ,g acquisition of shell “买壳”
Qh{=Z^r acquisition price 收购价
gu"Agct4 act of God 天灾
VvoJ85 acting partner 执事合伙人
uIWCVR8`Y active market 买卖活跃的市场；交投畅旺的市场；旺市
1)
@Wcc. active partner 积极参与的合伙人
*nH ?o* # active trading 交投活跃
Zj}DlNkVu actual circulation 实际流通
|d,1mmv@K actual cost 实际成本
g[eI-J+F actual expenditure 实际开支；实际支出
_ROe!w 1 actual income 实际入息；实际收入；实际收益
(:hPT-1 actual market 现货市场
Gt 2rJ<> actual price 现货价；实际价格
3w^q 0/ GD actual profit 实际利润
I/Vlw- actual quotation 实盘；实际价位；实际报价
^U`[P@T actual year basis 按实际年度计算
G=b`w ;oL: actuals 实货
K zM\ +yC actuarial investigation 精算调查
nbOMtK actuarial principle 精算原则
?m~;*wn% actuarial report 精算师报告
_`;6'}]s Actuarial Society of Hong Kong 香港精算学会
Z NuyGo; actuarial valuation 精算师估值
,:,c
ku l actuary 精算师
sN ;U,{ ad referendum agreement 暂定协议；有待覆核的协定
40 :YJ_n ad valorem duty 从价税；按值征税
sA`
bPh k ad valorem duty system 从价税制
Yq2 mVo ad valorem fee 从价费
}>p)|Y T"/ ad valorem tariff 从价关税
;APg!5X additional allowance 额外免税额
\l]jX:
9( additional amount for unexpired risk 未过期风险的额外款额
2 3>lE}^G additional assessable profit 补加应评税利润
f[dwu39k additional assessment 补加评税
]Mtb~^joG additional commitment 额外承担
t[^}/
S additional commitment vote 额外承担拨款
X @\! \ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
np)-Yzr additional dependent parent allowance 供养父母额外免税额
_@d.wfM additional provision 额外拨款
!E$S&zVMQ additional stamp duty 附加印花税
55yP.@i9J additional tax 补加税罚款；补加税款
^@tn+ '. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zegs V| adjudged bankrupt 被裁定破产
H,\c" adjudicated bankrupt 裁定破产人
X}? cAo2N
adjudication fee 裁定费；评定印花税额手续费；评估契据费
op "Cc adjudication of bankruptcy 裁定破产；宣告破产
}uZh o A adjudication of insolvency 裁定无力偿还债务
hL8QA! adjusted actual 经调整的实数；调整后的实数
MiRMjQ2 adjusted current assets 经调整的流动资产；调整后的流动资产
^ ]`<nO adjusted figure 经调整的数字；调整后的数额
qdcCX:Z< adjusted liabilities 经调整的负债；调整后的负债
d/* [t! adjusted loss 经调整的亏损；调整后的亏损
w0
"h ,{ 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
m&;
t;&# adjusted profit 经调整的利润；调整后的利润
> ~ne(n4qy adjusted surplus 经调整的盈余额；调整后的盈余额
1{u;-pg adjusted value 经调整的价值；调整后的价值
qOk 4qbl[ adjustment 调整；修订；理算〔保险〕
wN*e6dOF adjustment centre 调剂中心
N5~g:([k adjustment lag 调整过程的时间差距；调整时差
M g;;o adjustment mechanism 调整机制
R;,&CQUl adjustment of loss 亏损调整
^]Gt<_ adjustment process 调整过程；调整程序
VT+GmS adjustment range 调整幅度
i{ %~&! administered exchange rate 受管制汇率
f\|33)k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SIbQs8h]
administration expenses 行政费用
F.T~txQ~u administration fee 手续费；行政费
M/B_-8B_D administration in bankruptcy 破产管理
D0-C:gz administration order 遗产管理令
Q}]Q0'X8 administrator 管理人；遗产管理人
=3 & WH0 administrator of the estate 遗产管理人
w8@ Ok_fj admission of debt 债项承认书
w V U(Du admission of proof 接纳债权证明
q>H!?zi\Hy advance 放贷款项；垫付款项；预支款项；预付款项
U);
,Opr advance account 暂支帐目；预付款帐户
N| Rlb5\ advance compensation 预付补偿金
d)dIIzv advance from shareholder 股东垫款
HeF[H\a< advance pending reimbursement 预支以待日后付还
8U=M.FFp advanced economy 先进经济体系
%P yU3 advancement 预付；预付财产
3 :f5xF advances warrant 垫款令
czedn_}%Q advancing 贷出
5oORwOP adverse balance 逆差
.8wR;^ adverse exchange 逆汇
}*? e w advertisement addressed to shareholders 在报章刊登的致股东通告
-h.' ]^I
advice for collection 托收通知书
La3f{;|u5M advice of drawing 提款通知书；汇票通知书
PJb_QL!9 advice of payment 付款通知
hJaqW'S Advisory Committee [Securities and Futures Commission]
bt~ -=\ 谘询委员会〔证券及期货事务监察委员会〕
5"@<7/2qI Advisory Committee on Diversification 经济多元化谘询委员会
{uw'7 d/ affidavit 誓章；遗产申报誓章
_}Z *%sT affidavit of no receipt 述明无收款的誓章
PhW# =S affiliate 联号；联营公司；附属公司
17nWrTxR$ affiliated company 附属公司；联号；联营公司
I80.|KIv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|F6C&GNYT affordability 负担能力
a@m>S$S African Development Bank [AfDB] 非洲开发银行
>Z>*Iz,LP after-acquired property 事后取得的财产
sRY: 7> eg after-hours dealing 市后交易
@ZT25CD after-tax profit 税后盈利；税后利润；税后溢利
+mAMCM2N agency agreement 代理协议
}g(aZ agency expenses 代理机构的开支
?#]c{T lpz agency fee 代理费
>5]Xl*{H) Agency Law 《代理法》
vA+ RZ agent 代理人；承销人
`W|2Xi=^5 agent of company 公司代理人
"7gS*v,r agent's fee 代理人费；经纪费
;'cv?3Y aggregate 总计；总数；总体数字
Lu-owP7nB aggregate amount 总款额；总额
@NX^__ sa aggregate assets and liabilities 总体资产与负债
MA"iM+Ar aggregate at constant price 按固定价格计算的总体数字
]>:%:-d6 aggregate demand 总需求
s31^9a aggregate gross position 总持仓量
~r@'k UXKK aggregate limit 总限额
B?TA S aggregate of salaries tax 合计薪俸税
"hQV\|!\ aggregate performance 总体表现；总体业绩
v*#Z{)r aggregate supply 总体供应
)vy<q/o+ aggregate surplus 总盈余
O|a v( F9 aggregate total 整体总额
<!=TxV>}A aggregate value 总值；合计价值
U>X06T aggregated basis 合计基准
<2,@rYe/ aggregated net chargeable income 合计应课税入息实额
93YD\R+q aggregation 合并计算；合计；总和
> % d]"] aggregation of incomes of husband and wife 夫妇入息合并计算
?J)%. ~! aggregation of property 财产的总和
9lny[ {9 agio 差价；贴水
)Cx8?\/c=x 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》
o@ ;w!' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R_Eu*Qu j 《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》
zSkM 8 LM2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z.[L1AGa|s 《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;?.YtMg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M: `FZ}&L 《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>zN 27 agreement for a settlement 授产协议
t7-sCC0 agreement for assignment 转让协议
z*x6V0'yt agreement for sale 售卖协议；买卖协议
a>s v agreement for sale and purchase 买卖协议
}rGDM agreement for the payment of interest 支付利息协议
* ~fN^{B'! agreement for the repayment of money 还款协议
z<@$$Z=0UF agreement of reinsurance 再保险协议
i*2z7M Y
Agricultural Bank of China 中国农业银行
f+/^1~^ air passenger departure tax 飞机乘客离境税
6bqJM# y@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
21cIWvy airport tax 机场税
GW}KmTa]& alcohol duty 酒精税
R %}k52` alienation 让与；让渡；转让
9 Z#37) alimony 生活费；赡养费
RRq*CLj
All Ordinaries Index [AOI] 所有普通股指数
EB\z:n5 all risks 全险；综合险
WqTW@-}I D All Sales Record for Stock Market 《股票市场成交报告》
Q~*A`h # Allied Capital Resources Limited 新联财务有限公司
((X"D/ F] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MTqbQ69v allocation letter 拨款信件
%DRDe allocation of fund 分配款项；预留款项
Ppx* allocation of profit 利润分配；溢利分配
5[*MT%ms allocation warrant 拨款令
Q/0}AQO allotment 分配；配股
8u Cd|dJ allotment notice 股份配售通知；配股通知
L 8Z?B\ allotment of shares 股份分配
;1eu8N8 allowable 可获宽免；免税的
-"a]) -
j allowable business loss 可扣除的营业亏损
Y}|78|q* allowable expenses 可扣税的支出
)8 iDjNM < allowance 免税额；津贴；备抵；准备金
iJsw:Nc allowance for debts 债项的免税额
R>Zn$%j\ allowance for depreciation by wear and tear 耗损折旧免税额
^,`Lt * allowance for funeral expenses 殡殓费的免税额
OU{PVF={
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9jvg[ H allowance for repairs and outgoings 修葺及支出方面的免税额
/M'b137 allowance to debtor 给债务人的津贴
m"v` E7G alteration of capital 资本更改
Ufo- AeQo alternate trustee 候补受托人
V=S`%1dLN amalgamation 合并
8# oF7eE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"@ ox= ambit of charges 征税范围；收费范围
uCUBs(i D amended valuation 经修订的估值
o-x _[I|@ American Commodities Exchange 美国商品交易所
X;}_[ =- American Express Bank Limited 美国运通银行
sI^1c$sBN American Stock Exchange 美国证券交易所
Ex*g>~e amortization 摊销
=%RDT9T. amount due from banks 存放银行同业的款项
Y ,}p amount due from banks abroad 存放海外银行同业的款项
yp :yS amount due from holding companies 控股公司欠款
"4r5 n8 amount due from local banks 存放本港银行同业的款项
3a#!^ G!~ amount due to banks 银行同业的存款
Rl S=^}> amount due to banks abroad 海外银行同业的存款
iP_rEi*-J amount due to holding companies 控股公司存款
,*C^ixNE amount due to local banks 本港银行同业的存款
M{(Y|3W amount due to outport banks 外埠银行同业的存款
|\}f)Xp- amount for note issue 发行纸币的款额
? 8~$du$ amount of bond 担保契据的款额
`Cb$8;)z amount of consideration 代价款额
-(1e!5_-@
amount of contribution 供款数额
tv;3~Y0i amount of indebtedness 负债款额
-7+Fb^"L amount of principal of the loan 贷款本金额
X^@d@xU4v amount of rates chargeable 应征差饷数额
} B]FHpi amount of share capital 股本额
pXQ&2s$ amount of sums assured 承保款额
^Jkj /n' amount of variation 变动幅度
-D
V;{8U4 amount of vote 拨款数额
3^`bf=R amount payable 应付款额
w=f8UtY9@A amount receivable 应收款额
^Xb!dnT.*a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JP@U vDE | analysis 分析
mKn[>M1 ancillary risk 附属风险
0,/[r/=jT annual account 周年帐目；周年帐目报表；年度决算；年结
{'X "9@ annual accounting date 年结日期
1 r.q]^Pq~ annual allowance 每年免税额；年积金；年度津贴；年津
>>!+Ri\@ annual balance 年度余额
oVsl,V annual disposable income 每年可动用收入
$[]=6.s annual estimates 周年预算
/\\C&Px annual fee 年费
cu""vtK annual general meeting 周年大会
~S=hxKI annual growth rate 年增率；每年增长率
fc\hQXYv annual long-term supplement 长期个案每年补助金
g.9MPN annual pensionable emolument 可供计算退休金的年薪
wTTQIo 60 annual report 年报
J7E/2Sl Annual Report on the Consumer Price Index 《消费物价指数年报》
s%/0WW0y^ annual return 周年报表；周年申报表；每年报税表格
( / N`Wu Annual Return Rules 《周年报表规则》
-,+JE0[ annual review of consumer prices 每年消费物价回顾
&E9%8Q)r( annual roll-forward basis 逐年延展方式
"\V:W%23W{ annual salary 年薪
`[n e <F?e annual statement 年度报表；年度决算表
[S9n F 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
$23R%8j annuitant 年金受益人
Y< M }'t annuity 年金
%E Vg.k$ annuity contract 年金合约
OZv&{_b_ annuity on human life 人寿年金
UcK!v*3E antecedent debt 先前的债项
^^ ?ECnpcU ante-dated cheque 倒填日期支票
979L] H# anticipated expenditure 预期开支
e%f8|3<6 anticipated net profit 预期纯利
B
j*X_m anticipated revenue 预期收入
Q2#)Jx\6! anti-inflation measure 反通货膨胀措施
o@>5[2b4 anti-inflationary stance 反通货膨胀立场
CiMN J apparent deficit 表面赤字
y \%4Dir apparent financial solvency 表面偿债能力
t71 0sWh{ apparent partner 表面合伙人
4
A application for personal assessment 个人入息课税申请书
F 'h[g.\ } application of fund 资金应用
t>b^S, application to release as liquidator and to destruct the books of accounts and documents
{`}RYfZ 申请免除清盘人职务及毁灭帐簿与文件
0
Q1}u @G appointed actuary 委任精算师
#p [= iP appointed auditor 委任核数师；委任审计师
>MhkNy appointed trustee 委任的受托人
dA_s7), appointer 委任人
x,1&ml5 apportioned pro rata 按比例分摊
kPxrI= apportionment 分配；分摊
{fS/ZG"5<t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Dbtw>:= apportionment formula 分摊方程式
I4") ;T3 apportionment of estate duty 遗产税的分摊
:r~? Z6gK appraisal 估价；评估
hz/5k%% UX appreciable growth 可观增长
qI'a|p4fn? appreciable impact 显着影响
'<@ PgO~ appreciable increase 可观增长
w!xSYh') appreciation 增值；升值
,*bxNs'/ appreciation against other currencies 相对其他货币升值
}y0UyOa{ C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#G\)ZheG appreciation tax 增值税
u{_T,k<! appropriation 拨款；拨用；拨付
Y- w5S|! appropriation account 拨款帐目
2Nj0 Hqjq
Appropriation Bill 拨款法案
`bx gg' V appropriation-in-aid system 补助拨款办法
r<0 .!j%c approved assets 核准资产
zPVA6~|l approved basket stock 认可一篮子证券
N
.SszZh approved budget 核准预算
>uUbWKn3 approved charitable donation 认可慈善捐款
W*_ifZ0s. approved charitable institution 认可慈善机构
#ob" >R approved currency 核准货币；认可货币
h xtu^E/ approved estimates 核准预算
U 26 Iz approved estimates of expenditure 核准开支预算
/Ia#udkNMp approved overseas insurer 核准海外保险人
U3Dy:K[ approved overseas trust company 核准海外信托公司
3*'!,gK~[ approved pooled investment fund 核准汇集投资基金
HWHGxg['r approved provident fund scheme 认可公积金计划
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=; approved provision 核准拨款
8T2$ 0 approved redeemable share 核准可赎回股份
gmM79^CEF approved regional stock 认可地区性证券
+ XIN-8 approved retirement scheme 认可退休金计划
*D9QwQ
_| approved subordinated loan 核准附属贷款
3W27R arbitrage 套戥；套汇；套利
sDwSEg># B arbitrageur 套戥者；套汇者
9EH%[wfv arbitrary amount 临时款项
V 1Fdt+# arrangement 措施；安排；协定
T0Gu(c`1d arrears 欠款
*=ALns?y arrears of pay 欠付薪酬
apYf,"|9 arrears of revenue 逾期未收税款；逾期未收的帐项
[NuayO3 articles of association 组织章程；组织细则；组织章程细则
uH7u4 f1Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yqAw7GaBN ascertainment of profit 确定利润
(yZ^Y'0 "Asia Clear" “亚洲结算系统”
'DKP-R" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%RJW @~! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6x.#K9@q4 Asian Development Fund [ADF] 亚洲发展基金
p2cKtk+ Asian dollar bond 亚洲美元债券
i,V~5dE[I< Asian dollar market 亚洲美元市场
sF} E =lY Asian dollar rate 亚洲美元利率
3<'n>' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|w:\fK[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ho0T$ hB asked price 沽盘；喊价；索价；卖方报价
)v' DQAL assessable income 应评税入息
#kxg|G[Ol assessable loss 应评税亏损
u'iOa
assessable profit 应评税利润
}F\0Bl& assessable value 应评税值
ap=_odW~p assessed profit 估定利润
rfK%%- assessed value 经评估价值
~Ipl'cE assessment 评税；评定；估价；评税单
Nc]]e+N#V assessment number 评税编号；估价编号
Ok,hm.| assessment of additional tax 补加税评税
e0aeiG$/0 assessment of performance 业绩评估；实绩评价
'|6j1i0x Assessor 评税主任
$ A ( #^& asset price bubbles 资产价格泡沫
_jr%s asset-backed securities 具资产保证的证券
0t<TZa]V assets accretion 资产增值
x 2 tx{Z assets and liabilities 资产与负债
bhFz u[B assets betterment statement 资产递增表；资产改进表
iHR?]]RF assets lending 实物放款；有抵押贷款
WSh+5](: assets of the company passing on the death 死者去世时转移的公司资产
qf'uXH assets pledged as security for liabilities 用作负债抵押的资产
J%%nv5y assets portfolio 资产投资组合
@(ev``L5g assets price 资产价格
l3.HL> o assets quality 资产质素
2"2b\b}my assets realization 资产变现
=>ignoeI assets refinancing arrangement 资产再集资安排
NB LOcRSh assets securitization 资产证券化
(h2bxfV~+ assets situated outside Hong Kong 在香港以外地方的资产
UW40Y3W0 assets stripping 削减资产；拆卖资产
"&>$/b$ assets value 资产值
whD%Oz*f assignee 承让人
fD
V:u eO assignment 转让；转让书；转让契
7kj#3(e assignment of interest 权益转让
0OlB; assignment of letters patent and trade mark 专利证书及商标转让
P=eL24j assignment of property 物业转让；物业转让书
5z=;q !3 assignment right 转让权
obY5taOw assignor 转让人
5B"j\TwQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
O'_D*? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I=. 98v% associate member 附属会员
z}kD :A)a associated body corporate 相联法人团体
``0knr < associated company 相联公司；联属公司
(L
q^C= associated corporation 相联法团
@y)fR.!)1$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Azu$F5G!n 公认会计师公会〔英国〕
?7(`2=J Association of Futures Exchange Brokers 香港期货经纪协会
St'3e< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|w WBV{^ association of underwriters 承保人组织
`a assumption of control 接管
F~&bgl[YZ assurance 担保；保险；转易；转易书
- 3F|)qwK assurance of interest 权益的转易
\z 0" at 19XX price 按一九ＸＸ年价格计算
~-|K5 at a discount 按赔价计算；按贴水价格计算；打折扣
Bg Uf:PT at a premium 按溢价计算；按升水价格计算
)ASI 41 at call 通知付款；按通知
Gi?" at constant market price 按固定市价计算
h= ?#D0 at constant price 按固定价格计算
eSJ5YeY) at cost 按成本计算
{&G0jsA at current market price 按当时市价计算；按现时市价计算
YY '46 at current price 按当时价格计算；按现时价格计算
qMKXS,s at factor cost 按要素成本计算；按生产要素成本计算
Bv@NE2 at money-of-the-day price 按付款当日价格计算
1Hk`i%
at or better 按指定或较佳价位〔买卖指令〕
O~trv,?) at par 按面值计算；平价
-NH c~ =m at sight 见票即付
<`n T+c at the close 按收市盘
j l%27Ld at the opening 按开市盘
<mi*AY attestation 见证；见证条款
6-j><' at-the-money option 平价期权
evz{@;.R attorney 受权人；受托代表人
W(Xb]t=19 attornment 新拥有人承认书
e M{,B attributable profit 可归属利润
K-Y;[+#g1o attributable share value 可归属股份价值
@tR:}J*9s Auckland Stock Exchange 奥克兰证券交易所
0 %#ZupN auction 拍卖
~#pQWa 5 auctioneer 拍卖商
!S$LRm\ ' audit 审计；核数
r3{Cu z Audit Commission 审计署
E.zY(# S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jgK8} C 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〕
+?DP r audit review 帐目审查
M Zl6 J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^ yyL4{/ audited account 审计帐目；经审计的帐目
!^:b?M audited annual account 经审计的周年帐目
'QeCJ5p] audited balance sheet 经审计的资产负债表
2mRm.e9? auditor 核数师；核数主任；审计师
<My4 )3 auditor's certificate 核数师证明书；审计师证明书
1- .6psE auditor's report 核数师报告；审计师报告
D!^&*Ia?2 Aussie bond 澳元债券
: Z3T yj}4 austerity budget 紧缩预算
L9W'TvTwo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
lpv Z[^G Australia All Ordinaries Index 澳洲所有普通股票指数
o]u,<bM$ Australian Dollar [AUD] 澳元
P uYAoKG Australian Options Market 澳大利亚期权市场
$~W =)f9 Australian Securities Commission 澳洲证券事务监察委员会
WzDL(~m+Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=c8xg/ Australian Stock Exchange 澳大利亚证券交易所
A]c'`Nf Austrian Schilling [ATS] 奥地利先令
@FO= 0_ ;y authentication 认证；鉴证
)O;6S$z9Y authority to purchase 委托购买证；委购书
vtk0 j authorization 认可；核准；授权；授权书
.hPk}B/KV authorization by direction 指示授权
= ss(~[ authorization by instruction 指令授权
8eGq.+5G authorization by warrant 令状授权
k[#<=G_=/E authorization of unit trust 单位信托的认可
ae_Y?g+3 authorized agent 指定代理人
Z8I Y!d authorized capital 法定资本
4L) #ku$jW authorized clerk 出市员
}Vjg>" authorized dealer 认可交易商
QM wr t authorized financial institution 认可财务机构
3)cH\gsg9 authorized fund 认可基金
AAuH}W>n authorized fund house 获授权的基金公司；认可基金公司
0 w Q'~8 authorized institution 认可机构
X\sO eb:] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
YS],o'T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C&wp* authorized insurer 获授权保险人；获认可承保人
$`;1][OD authorized investment 特准投资项目
r}T(?KGx authorized person 获授权人
icS% ])3LF authorized representative 获授权代表
?V&# nA authorized share capital 法定股本
s3<gq x-&r automated quotation system 自动报价系统
W2yNwB+{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=[5F~--Tf 自动交易系统〔香港期货交易所有限公司〕
eO% w
i.Q automatic adjustment mechanism 自动调整机制
#$n >+ lc automatic adjustment system 自动调整系统
gV ~_m Automatic Clearing House 自动票据交换所
^hZZ5(</8P automatic exchange rates accumulation system 自动化汇率累集系统
w eX%S&#? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
DL<b)# h# automatic teller machine [ATM] 自动柜员机
,!
b9 autopay 自动转帐
#w]UP#^io available assets 可用资产
&"l Sq2 available fiscal reserve 现存财政储备
kZ 5; Fe\* available profit 可用利润
S,0h
&A9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W2>VgMR [ average 平均；平均数；海损
ZQ1,6<^9i[ average basic salary 平均基本薪金
)?y ${T average consumer expenditure 平均消费开支；一般消费开支
}jdMo8 3 average cost 平均成本
@qUgp*+{ average cost of land production 增辟土地平均成本
~ p~ average daily turnover 平均每日成交额
y$$|_
l@ average daily wage rate 平均每日工资率
S(2_s,J^ average expenditure pattern 平均开支模式
fbg:rH\_ average growth rate 平均增长率
Dm{9;Abs% average net fixed assets 固定资产平均净值
p ; ]Qxh average of relatives 相对价格平均数
>uLWfk+y1 average price 平均价格
H^ds<I<) average propensity to consume 平均消费倾向；一般消费倾向
e92,@ average propensity to save 平均储蓄倾向；一般储蓄倾向
NdxPC~Z+ average rate 平均率
MZd?cS average revenue 平均收入；平均收益
yRAfIB$T}" average stock 平均库存；平均存货
"50 c<sZSB average yearly rent 平均年租
'><I|c} avoidance of double taxation 避免双重课税
)gVz?-u+D avoidance of tax 避税
