A:
(/,l0 A share Ａ股；甲类股份
KB(W'M_D\ abatement of tax 减税；减扣免税额
GQ>0E ABN AMRO Bank N.V. 荷兰银行
Hbd>sS above-the-line expenditure 线上项目支出；经常预算支出
Ke?,AWfG above-the-line receipt 线上项目收入；经常预算收入
"J=Cy@ SSa ABSA Asia Limited 南非联合亚洲有限公司
a#;;0R $ absolute change 绝对数值变更
o ]z#~^w absolute expenditure 实际开支
a !%,2|U absolute guideline figure 绝对准则数字
#Lp}j?Y absolute interest 绝对权益
Q}KOb4D absolute order of discharge 绝对破产解除令
{\P%J:s#9 absolute profit margin 绝对利润幅度
6=;(~k&x9: absolute value 实值；绝对值
,w H~.LHi absolutely vested interest 绝对既得权益
>7%T%2N absorbed cost 已吸收成本；已分摊成本
vc&+qI +I3 absorption 吸收；分摊；合并
p\lR 1 absorption rate 吸收率；摊配率；分摊率
31a lQ\TH ACB Finance Limited 亚洲商业财务有限公司
n$r`s`} acceptable form of reciprocity 合理的互惠条件
J:Qx5;b; acceptable rate 适当利率；适当汇率
Zr2!}jD9a acceptance agreement 承兑协议
9F fam# acceptance for honour 参加承兑
}6/M5zF3 acceptor 承兑人；接受人；受票人
-P/DmSS8V acceptor for honour 参加承兑人
h\w;SDwOk accident insurance 意外保险
-bzlp7q* Accident Insurance Association of Hong Kong 香港意外保险公会
C8>
i{XOO, accident insurance scheme 意外保险计划
Y$A2{RjRq accident year basis 意外年度基准
MyllL@kP accommodation 通融；贷款
i#t-p\Tcz accommodation bill 通融票据；空头票据
3W GE T[3 accommodation party 汇票代发人
GyN|beou account balance 帐户余额；帐户结余
abR<( H12 account book 帐簿
4A6Y
\Z XI account collected in advance 预收款项
x L"J?Gy account current book 往来帐簿
~44u_^a account of after-acquired property 事后取得的财产报告
az0=jou<Zl account of defaulter 拖欠帐目
&zX W account payable 应付帐款
EHm* ~Sd account payee only [A/C payee only] 只可转帐；存入收款人帐户
e,_Sj(R8 account receivable 应收帐款
J 'X}6Q account receivable report 应收帐款报表
4J_HcatOB account statement 结单；帐单；会计财务报表
Yr_ B (n account title 帐户名称；会计科目
[1 P_^.Htr accountant's report 会计师报告
'WP~-}( Accountant's Report Rules 会计师报告规则
@ tm2Y%Y! accounting and auditing procedure 会计与审计程序；会计与核数程序
ZF[W<Q Accounting Arrangements 《会计安排》
-6kX?sNl)X accounting basis 会计基础
Kgr<OL}V J accounting by Official Receiver 破产管理署署长呈交的帐目
E4892B:` Accounting Circular 《会计通告》
jsE8=zZs accounting class 会计类别
E2>{ se Z accounting date 记帐日期；会计结算日期
]A%3\)r accounting for money 款项核算
rCDt9o> Accounting Officer 会计主任
1n^N`lD8]6 accounting period 会计报告期；会计期
*eIX"&ba accounting policy 会计政策；会计方针
XKky-LeJ accounting practice 会计惯例
z:f& k}( accounting principle 会计准则
s_NY#M Pz[ accounting record 会计记录
6LCtWX accounting report 会计报告
9m$"B*&6G
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z.-yL,Rc`- Accounting Society of China 中国会计学会
6)uBUM;i accounting statement 会计报表
|> STb\ accounting system 会计制度；会计系统
`KA==;0 accounting transaction 会计事项；帐务交易
~Yk^(hl2 accounting treatment 会计处理
u'l4=e accounting year 会计年度
XYWyxx5` accretion 增值；添加
]j >xQm\ accrual 应计项目；应累算数目
VtLRl 0/ accrual basis 应计制；权责发生制
p-.kBF accrual basis accounting 应计制会计；权责发生制会计
)v_Wn[Y.H accrue 应累算；应计
Gku qe3 accrued benefit 应累算利益
cmXbkM accrued charges 应计费用
d9v66mpJM accrued cumulative preference share dividend 应累算的累积优先股股息
|hika`35K accrued expenses 应累算费用
yHw @Z accrued interest payable 应付利息；应计未付利息
h6D4CT accrued interest receivable 应收利息；应计未收利息
ZDmL?mC accrued right 累算权益
"D. <~! accruing profit 应累算的利润
(2H
G V+Dg accumulated fiscal reserve 累积财政储备
5`p9Xo>)yW accumulated profit 累积利润；滚存溢利
Y
bJg{Sb accumulated reserve 累积储备
g]vB\5uA: accumulation of surplus income 累积收益盈余
\HLo%]A@M acquired assets 既得资产
J"AR3b@,$? acquisition 收购；购置；取得
cgrSd99. acquisition cost 购置成本
s oY\6mHio acquisition expenses 购置费用
C` ;igg$t_ acquisition of 100% interest 收购全部股权
"ZGP,=?y2 acquisition of control 取得控制权
t~o"x . acquisition of fixed assets 购置固定资产
&f. |MNz; acquisition of shell “买壳”
:38{ YCN acquisition price 收购价
r=n{3o+ act of God 天灾
wx3_?8z/O acting partner 执事合伙人
3XQa%|N( active market 买卖活跃的市场；交投畅旺的市场；旺市
ulsU~WW7r active partner 积极参与的合伙人
akyMW7'3V< active trading 交投活跃
DW7E ]o
actual circulation 实际流通
$}W T"K actual cost 实际成本
>M2~p& Si actual expenditure 实际开支；实际支出
%evb.h) actual income 实际入息；实际收入；实际收益
Qz|T0\=V actual market 现货市场
fVn4=d6X actual price 现货价；实际价格
cQt&%SVT]E actual profit 实际利润
) &O2l actual quotation 实盘；实际价位；实际报价
B ZW03e8| actual year basis 按实际年度计算
O`y3H lc actuals 实货
%htI!b+"@ actuarial investigation 精算调查
iG54 +] actuarial principle 精算原则
l0,VN,$Yl actuarial report 精算师报告
o+.L@3RT4 Actuarial Society of Hong Kong 香港精算学会
UPGUJ>2Z actuarial valuation 精算师估值
p48enH8 CO actuary 精算师
D{J jSky ad referendum agreement 暂定协议；有待覆核的协定
%mmV#vwp ad valorem duty 从价税；按值征税
9 ~W]D!m, ad valorem duty system 从价税制
#[jS&rr( ad valorem fee 从价费
3&})gU&a ad valorem tariff 从价关税
KR$F d additional allowance 额外免税额
j#p;XI additional amount for unexpired risk 未过期风险的额外款额
-/?)0E additional assessable profit 补加应评税利润
C1NU6iV^z additional assessment 补加评税
%l!A%fn( additional commitment 额外承担
J*rYw5QB additional commitment vote 额外承担拨款
EFC+7 L(j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"Y<;R+z additional dependent parent allowance 供养父母额外免税额
oVK:A;3T| additional provision 额外拨款
\Vx^u }3O additional stamp duty 附加印花税
E& cC2(w additional tax 补加税罚款；补加税款
4o}{3 ! m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=%~- M adjudged bankrupt 被裁定破产
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Z3KO adjudicated bankrupt 裁定破产人
nV8'QDQ:Al adjudication fee 裁定费；评定印花税额手续费；评估契据费
YtvDayR> adjudication of bankruptcy 裁定破产；宣告破产
m?Y-1!E0 adjudication of insolvency 裁定无力偿还债务
By@65KmR" adjusted actual 经调整的实数；调整后的实数
=,zB|sjn adjusted current assets 经调整的流动资产；调整后的流动资产
CsZm8oL$ adjusted figure 经调整的数字；调整后的数额
0M;g&&mF adjusted liabilities 经调整的负债；调整后的负债
15jQ87) adjusted loss 经调整的亏损；调整后的亏损
s]99'Q" , 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
P 0m9($JBD adjusted profit 经调整的利润；调整后的利润
`_cv& "K9f adjusted surplus 经调整的盈余额；调整后的盈余额
A<|9</9z adjusted value 经调整的价值；调整后的价值
/ b>xQ.G adjustment 调整；修订；理算〔保险〕
_0$>LWO~ adjustment centre 调剂中心
/(8"]f/ adjustment lag 调整过程的时间差距；调整时差
?rOj?J9 adjustment mechanism 调整机制
w` +,
adjustment of loss 亏损调整
(!fx5&F adjustment process 调整过程；调整程序
c!\T 0XtT adjustment range 调整幅度
'sZGLgT;m administered exchange rate 受管制汇率
^ ^}htg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H,TApF89A administration expenses 行政费用
XFoSGqD administration fee 手续费；行政费
$ H+X'1 administration in bankruptcy 破产管理
{,5 .svO administration order 遗产管理令
l/(~Kf9eQG administrator 管理人；遗产管理人
:2xGfy?? administrator of the estate 遗产管理人
<b"^\]l admission of debt 债项承认书
*
;sz /. admission of proof 接纳债权证明
< xeB9 advance 放贷款项；垫付款项；预支款项；预付款项
e~
OrZhJ=_ advance account 暂支帐目；预付款帐户
fUf 1G{4 advance compensation 预付补偿金
95IP_ 1}? advance from shareholder 股东垫款
5)Z=FUupA~ advance pending reimbursement 预支以待日后付还
HYO/]\al advanced economy 先进经济体系
GpTZp#~; advancement 预付；预付财产
!EKt$8W advances warrant 垫款令
u\ 7Y_`8 advancing 贷出
yHE\Q adverse balance 逆差
Vp; `!+z" adverse exchange 逆汇
wg[
+NWJ advertisement addressed to shareholders 在报章刊登的致股东通告
j7E;\AZ^ advice for collection 托收通知书
(&79}IEd advice of drawing 提款通知书；汇票通知书
^`#7(S)a/ advice of payment 付款通知
~roNe|P Advisory Committee [Securities and Futures Commission]
.s4vJKK0 谘询委员会〔证券及期货事务监察委员会〕
-cU bIbW Advisory Committee on Diversification 经济多元化谘询委员会
kVZs: affidavit 誓章；遗产申报誓章
G0h&0e{w affidavit of no receipt 述明无收款的誓章
-flcB|I` affiliate 联号；联营公司；附属公司
&;?+ ^L> affiliated company 附属公司；联号；联营公司
*\#<2 QAe affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^!
h3#4 affordability 负担能力
*VXx\& African Development Bank [AfDB] 非洲开发银行
!otseI!!/ after-acquired property 事后取得的财产
- s'W^( after-hours dealing 市后交易
oMAUR
" after-tax profit 税后盈利；税后利润；税后溢利
Efe(tH2q agency agreement 代理协议
v(0ujfSR0 agency expenses 代理机构的开支
f X:q ] agency fee 代理费
"4xo,JUf Agency Law 《代理法》
<WWZb\"{ agent 代理人；承销人
Ie!">8." agent of company 公司代理人
{~]5QK g. agent's fee 代理人费；经纪费
dY. X/ f aggregate 总计；总数；总体数字
wKdWE`|y aggregate amount 总款额；总额
bbS,pid1 aggregate assets and liabilities 总体资产与负债
;=@O.iF;H aggregate at constant price 按固定价格计算的总体数字
AW \uE[kg aggregate demand 总需求
5h Sd,#: aggregate gross position 总持仓量
zk3\v
" aggregate limit 总限额
OR+_s @Yg aggregate of salaries tax 合计薪俸税
_~tF2`,Y_p aggregate performance 总体表现；总体业绩
\s)$[pAF aggregate supply 总体供应
\kKd:C{ aggregate surplus 总盈余
/C '_-U? aggregate total 整体总额
R f)|p; aggregate value 总值；合计价值
q;QasAQS`p aggregated basis 合计基准
/T {R\ aggregated net chargeable income 合计应课税入息实额
s^6,"C aggregation 合并计算；合计；总和
' xaPahx; aggregation of incomes of husband and wife 夫妇入息合并计算
+8 "8s aggregation of property 财产的总和
}+S~Ah?( agio 差价；贴水
Ui " $A/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9MJ:]F5+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3&E@#I^] , 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_7u&.l<; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+B8oW3v# ) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
SR.xI:}4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gkTwGI+w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^wSGrV' agreement for a settlement 授产协议
|;aZi?Ek[ agreement for assignment 转让协议
j C:D> agreement for sale 售卖协议；买卖协议
w(S&X"~ agreement for sale and purchase 买卖协议
FmF[S&gFRs agreement for the payment of interest 支付利息协议
QT F1~A\ agreement for the repayment of money 还款协议
k[ pk R{e agreement of reinsurance 再保险协议
u f<%!=e Agricultural Bank of China 中国农业银行
]C+P J:CC air passenger departure tax 飞机乘客离境税
0S+$l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<
fe. airport tax 机场税
fTX|vy<EMI alcohol duty 酒精税
j5n"LC+oz alienation 让与；让渡；转让
L`O7-'` alimony 生活费；赡养费
45Zh8 k All Ordinaries Index [AOI] 所有普通股指数
./DlHS; all risks 全险；综合险
Zs0;92WL All Sales Record for Stock Market 《股票市场成交报告》
1W0[|Hf2v* Allied Capital Resources Limited 新联财务有限公司
~z41$~/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K'Wv$[~Dc allocation letter 拨款信件
I_?R(V[9 allocation of fund 分配款项；预留款项
^I6Vz?0Jl allocation of profit 利润分配；溢利分配
xf8e" mD allocation warrant 拨款令
is%ef allotment 分配；配股
Ps 0<CUyI allotment notice 股份配售通知；配股通知
j ~+(#| allotment of shares 股份分配
N`X |z allowable 可获宽免；免税的
)VG>6x
allowable business loss 可扣除的营业亏损
EN}4-P/5 allowable expenses 可扣税的支出
*U\`HUW allowance 免税额；津贴；备抵；准备金
+#UawYLJ allowance for debts 债项的免税额
#{k+^7aQ allowance for depreciation by wear and tear 耗损折旧免税额
KG(l=? N allowance for funeral expenses 殡殓费的免税额
cuf]-C1_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qM
Qu!%o allowance for repairs and outgoings 修葺及支出方面的免税额
FSkX95 allowance to debtor 给债务人的津贴
!iX/Ni: alteration of capital 资本更改
Kxh WZ3 alternate trustee 候补受托人
QR-pji
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Y>2#9LA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
? c_:S]^ ambit of charges 征税范围；收费范围
.UN?Ak*R amended valuation 经修订的估值
LZ(K{+U/ American Commodities Exchange 美国商品交易所
:UKc: JVNM American Express Bank Limited 美国运通银行
x
FvK jO) American Stock Exchange 美国证券交易所
W kp He amortization 摊销
cs: ?Wq ^ amount due from banks 存放银行同业的款项
CNWA!1n^Hy amount due from banks abroad 存放海外银行同业的款项
~Kt+j amount due from holding companies 控股公司欠款
}KftV nD? amount due from local banks 存放本港银行同业的款项
CqX*.j{ amount due to banks 银行同业的存款
9*!*n ~ amount due to banks abroad 海外银行同业的存款
O
~[[JAi[ amount due to holding companies 控股公司存款
i K5[P amount due to local banks 本港银行同业的存款
t="nmjQs amount due to outport banks 外埠银行同业的存款
S%G&{5 amount for note issue 发行纸币的款额
fCO<-L9k$ amount of bond 担保契据的款额
x'Nc} amount of consideration 代价款额
79jnYjk amount of contribution 供款数额
QPFv]^s( amount of indebtedness 负债款额
3Zp q# amount of principal of the loan 贷款本金额
\m<$qp,n amount of rates chargeable 应征差饷数额
9m"EY@- amount of share capital 股本额
%_ 39W a amount of sums assured 承保款额
KfC{/J\
amount of variation 变动幅度
YQ1rS X3 amount of vote 拨款数额
N XS$w{^ amount payable 应付款额
+QSH* (, amount receivable 应收款额
+}mj;3i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W:}t%agis analysis 分析
zCS }i_ p ancillary risk 附属风险
{"N:2 annual account 周年帐目；周年帐目报表；年度决算；年结
\SJX;7 ST annual accounting date 年结日期
,RAP_I!_x annual allowance 每年免税额；年积金；年度津贴；年津
],zp~yVU& annual balance 年度余额
$P #KL// annual disposable income 每年可动用收入
M@pF[J/ annual estimates 周年预算
m_;XhO annual fee 年费
J'wJe, annual general meeting 周年大会
Q :ql~ qew annual growth rate 年增率；每年增长率
>v 1.Gm annual long-term supplement 长期个案每年补助金
A' n7u'6= annual pensionable emolument 可供计算退休金的年薪
Ga
<=Di): annual report 年报
{s2eOL5I|% Annual Report on the Consumer Price Index 《消费物价指数年报》
D~2n8h"2ye annual return 周年报表；周年申报表；每年报税表格
A#F6~QX(.9 Annual Return Rules 《周年报表规则》
raMtTL+ annual review of consumer prices 每年消费物价回顾
83 )m# annual roll-forward basis 逐年延展方式
+ \.0Pr annual salary 年薪
BGstf4v>A< annual statement 年度报表；年度决算表
|uJjO>8]| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
LZJFp@ annuitant 年金受益人
_( QW2m?K annuity 年金
:vFYqoCn annuity contract 年金合约
ciCQe]fS annuity on human life 人寿年金
LO%OH
u}] antecedent debt 先前的债项
NMN&mJsmh ante-dated cheque 倒填日期支票
PoRP]Q*n anticipated expenditure 预期开支
oSO ~72 anticipated net profit 预期纯利
:?)q"hE anticipated revenue 预期收入
+4[Je$qYa anti-inflation measure 反通货膨胀措施
u*T#? W? anti-inflationary stance 反通货膨胀立场
"(p&Oz apparent deficit 表面赤字
Saks~m7, apparent financial solvency 表面偿债能力
+rDKx (Rk apparent partner 表面合伙人
l%
{<+N application for personal assessment 个人入息课税申请书
i0 6|P I
application of fund 资金应用
a L8Z| * application to release as liquidator and to destruct the books of accounts and documents
PD^Cj?wm 申请免除清盘人职务及毁灭帐簿与文件
?{OU%usQwE appointed actuary 委任精算师
yp TH=]y appointed auditor 委任核数师；委任审计师
]-w.x ]I appointed trustee 委任的受托人
jGDuK b@: appointer 委任人
;a(7% apportioned pro rata 按比例分摊
XU`vs`/ apportionment 分配；分摊
-Y>QKS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?oU5H apportionment formula 分摊方程式
r
<2&_$| apportionment of estate duty 遗产税的分摊
ca' c5*Fs appraisal 估价；评估
aBKJd appreciable growth 可观增长
#*+$o<Q]9 appreciable impact 显着影响
M1K[6V! appreciable increase 可观增长
/Em6+DN> appreciation 增值；升值
c u4 |!s`# appreciation against other currencies 相对其他货币升值
1 @q"rPE^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M"ZeK4qh appreciation tax 增值税
rxeOT# N} appropriation 拨款；拨用；拨付
_$T.N appropriation account 拨款帐目
S\@U3|Q5 Appropriation Bill 拨款法案
9#\oGzDN appropriation-in-aid system 补助拨款办法
t<SCrLbz approved assets 核准资产
w2V:g$~, approved basket stock 认可一篮子证券
Htce< H-P approved budget 核准预算
1HeE$ approved charitable donation 认可慈善捐款
/,+&O#SX approved charitable institution 认可慈善机构
U)_x(B3d/ approved currency 核准货币；认可货币
B~u`bn,iQ approved estimates 核准预算
S"R(6:hkgu approved estimates of expenditure 核准开支预算
KW n . approved overseas insurer 核准海外保险人
^{64b approved overseas trust company 核准海外信托公司
Jwbb>mB! approved pooled investment fund 核准汇集投资基金
Ot s] y approved provident fund scheme 认可公积金计划
G=m18Bv{ approved provision 核准拨款
)fbYP@9>a approved redeemable share 核准可赎回股份
#mRT>]di`D approved regional stock 认可地区性证券
o_.`&Q6n approved retirement scheme 认可退休金计划
Yo,n#<3 7 approved subordinated loan 核准附属贷款
x#'v}(v arbitrage 套戥；套汇；套利
R7Z! arbitrageur 套戥者；套汇者
W tp;se@# arbitrary amount 临时款项
[9~6, ;6 arrangement 措施；安排；协定
=gO4B-[ arrears 欠款
1j!{?t ? arrears of pay 欠付薪酬
3:3>k 8 arrears of revenue 逾期未收税款；逾期未收的帐项
=m?x 5G^ articles of association 组织章程；组织细则；组织章程细则
!4T7@V`G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
P"Y 7N?\]( ascertainment of profit 确定利润
u iaZ@ "Asia Clear" “亚洲结算系统”
+3r4GEa
Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R rp-SR?O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u9R@rQ9r Asian Development Fund [ADF] 亚洲发展基金
uVzvUz{b Asian dollar bond 亚洲美元债券
]=(P tzVa Asian dollar market 亚洲美元市场
%kV #UzL Asian dollar rate 亚洲美元利率
MJy(B>< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R-1C#R[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XM:\N$tg asked price 沽盘；喊价；索价；卖方报价
fD2 )/5j 1 assessable income 应评税入息
RFLw)IWkL_ assessable loss 应评税亏损
/(DnMHn\ assessable profit 应评税利润
??,/85lM assessable value 应评税值
4&G
#Bi assessed profit 估定利润
SF[}s uL assessed value 经评估价值
<!derr-K assessment 评税；评定；估价；评税单
8]xYE19= assessment number 评税编号；估价编号
MD[;Ha assessment of additional tax 补加税评税
B;J8^esypD assessment of performance 业绩评估；实绩评价
1krSX 2L Assessor 评税主任
oGz5ZDa# asset price bubbles 资产价格泡沫
HD>UTX`&mc asset-backed securities 具资产保证的证券
,(z"s8N assets accretion 资产增值
Xt$Y&Ho assets and liabilities 资产与负债
6-f-/$B assets betterment statement 资产递增表；资产改进表
f<3lxu assets lending 实物放款；有抵押贷款
TECp!`)j" assets of the company passing on the death 死者去世时转移的公司资产
P$&l1Mp assets pledged as security for liabilities 用作负债抵押的资产
O@`KG ZEPY assets portfolio 资产投资组合
:O]US)VSj assets price 资产价格
MCl-er"]D assets quality 资产质素
O<y65#68Z assets realization 资产变现
R#HX}[Hb assets refinancing arrangement 资产再集资安排
PyM59v assets securitization 资产证券化
+w8$-eFY assets situated outside Hong Kong 在香港以外地方的资产
!>EK
%OO assets stripping 削减资产；拆卖资产
?{wD%58^oG assets value 资产值
;1q|SmF assignee 承让人
}N"YlGY\Yn assignment 转让；转让书；转让契
\hg%J/ assignment of interest 权益转让
u0n Ir 9 assignment of letters patent and trade mark 专利证书及商标转让
Dfy=$:Q assignment of property 物业转让；物业转让书
1Hs'YzvY assignment right 转让权
gPIl:, d( assignor 转让人
%#E$w z associate 有联系的人；有关连人士；相联者；合伙人；联系人
K7wU
tg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I !O5+Er associate member 附属会员
Z=(Tq1t associated body corporate 相联法人团体
bmO(tQS$5 associated company 相联公司；联属公司
-!IeP]n#P associated corporation 相联法团
a7jE*%f9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:jFZz% 公认会计师公会〔英国〕
u=7 #_ZC9L Association of Futures Exchange Brokers 香港期货经纪协会
~ "r(PCa@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?Zc(Zy6 association of underwriters 承保人组织
\Yh*ywwP# assumption of control 接管
JV?d/[u , assurance 担保；保险；转易；转易书
p;~oIy\, assurance of interest 权益的转易
o,{]<Sm at 19XX price 按一九ＸＸ年价格计算
r(JP&
@ at a discount 按赔价计算；按贴水价格计算；打折扣
r`Dm;@JU at a premium 按溢价计算；按升水价格计算
vK$wc ~ at call 通知付款；按通知
#dQFs]:F at constant market price 按固定市价计算
\s7/ ` at constant price 按固定价格计算
kc<5wY_t at cost 按成本计算
`@{(ijg. at current market price 按当时市价计算；按现时市价计算
9K- ,#a at current price 按当时价格计算；按现时价格计算
Cng_*\=O at factor cost 按要素成本计算；按生产要素成本计算
8WC _CAP at money-of-the-day price 按付款当日价格计算
,Jf P$HJ at or better 按指定或较佳价位〔买卖指令〕
Q;GcV&f;f at par 按面值计算；平价
0 gR_1~3 at sight 见票即付
c[Z#q*Q at the close 按收市盘
k+~2
vmS at the opening 按开市盘
X2'XbG 3 attestation 见证；见证条款
BDLJDyf B at-the-money option 平价期权
w!-MMT4y attorney 受权人；受托代表人
uw(Ml= attornment 新拥有人承认书
QwL*A `@ attributable profit 可归属利润
4K*st8+bl- attributable share value 可归属股份价值
1p=bpJC Auckland Stock Exchange 奥克兰证券交易所
+'_ peT.8 auction 拍卖
m]c 1DvQb auctioneer 拍卖商
O+]'*~a audit 审计；核数
H3( @Q^9 Audit Commission 审计署
k106fT]eX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x<PJ5G L 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〕
O^@F?CG :1 audit review 帐目审查
U5p 3b; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@mb' !r audited account 审计帐目；经审计的帐目
$i1:--~2\ audited annual account 经审计的周年帐目
&"7+k5O audited balance sheet 经审计的资产负债表
Rw hKW?r+ auditor 核数师；核数主任；审计师
Q 7\j:. auditor's certificate 核数师证明书；审计师证明书
<k {_YRB auditor's report 核数师报告；审计师报告
N :~4>p44[ Aussie bond 澳元债券
Q{CRy-ha austerity budget 紧缩预算
) .-# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Lcf?VV} Australia All Ordinaries Index 澳洲所有普通股票指数
z m]R76 Australian Dollar [AUD] 澳元
1L? d/j Australian Options Market 澳大利亚期权市场
A (H2Gt
D Australian Securities Commission 澳洲证券事务监察委员会
u=Xpu,q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BCtKxtbS Australian Stock Exchange 澳大利亚证券交易所
ct<XKq bI Austrian Schilling [ATS] 奥地利先令
{
SDnVV authentication 认证；鉴证
3*\hGt,ZP authority to purchase 委托购买证；委购书
.&I!2F authorization 认可；核准；授权；授权书
X*9-P9x(6 authorization by direction 指示授权
|;&I$'i authorization by instruction 指令授权
c'mg=jH authorization by warrant 令状授权
:#cJZ\YH authorization of unit trust 单位信托的认可
/F6"uZSt4 authorized agent 指定代理人
e X6o 7a authorized capital 法定资本
WD! " $ authorized clerk 出市员
ddd2w authorized dealer 认可交易商
Y#6 LNI authorized financial institution 认可财务机构
2p4iir authorized fund 认可基金
lJ,\^\q authorized fund house 获授权的基金公司；认可基金公司
U@D\+T0 authorized institution 认可机构
T3LVn<Lm\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V]m}xZ'?^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1_l)$" authorized insurer 获授权保险人；获认可承保人
kUfb B#.5L authorized investment 特准投资项目
ei"c|/pO authorized person 获授权人
EBiLe;=X authorized representative 获授权代表
%oW G"u authorized share capital 法定股本
t=|}?lN< automated quotation system 自动报价系统
1$`|$V1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U"oHPK3"TA 自动交易系统〔香港期货交易所有限公司〕
}EP}D?Mmu automatic adjustment mechanism 自动调整机制
Q
laoa)d# automatic adjustment system 自动调整系统
f2 &6NC; Automatic Clearing House 自动票据交换所
} E[vW automatic exchange rates accumulation system 自动化汇率累集系统
R&g&BF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Zg0nsNA
automatic teller machine [ATM] 自动柜员机
d|)ARRW autopay 自动转帐
?$uEN_1O\@ available assets 可用资产
.mcohf R available fiscal reserve 现存财政储备
+$#XV@@~ available profit 可用利润
qg|ark*1u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E7hs+Mh average 平均；平均数；海损
~%eE%5!k average basic salary 平均基本薪金
2|]
<U[ average consumer expenditure 平均消费开支；一般消费开支
W]_a_5 average cost 平均成本
Bjj =UtI average cost of land production 增辟土地平均成本
<:T/hm$ average daily turnover 平均每日成交额
G) c+GoK average daily wage rate 平均每日工资率
m,J
IId%O average expenditure pattern 平均开支模式
e@S $[,8 average growth rate 平均增长率
_a |g
> average net fixed assets 固定资产平均净值
H q?F @X average of relatives 相对价格平均数
;' |CSjco average price 平均价格
^:mKTiA- average propensity to consume 平均消费倾向；一般消费倾向
TTbJ9O<43 average propensity to save 平均储蓄倾向；一般储蓄倾向
U2tgBF?)A average rate 平均率
m AY/ J0_ average revenue 平均收入；平均收益
0>D*d'xLd average stock 平均库存；平均存货
qn{4AWmJ average yearly rent 平均年租
VUP.
\Vry avoidance of double taxation 避免双重课税
a/H5Y,b> avoidance of tax 避税
