A:
MhZ T<6 A share Ａ股；甲类股份
p`3pRrER abatement of tax 减税；减扣免税额
nkp!kqJ09 ABN AMRO Bank N.V. 荷兰银行
YoKY&i6r} above-the-line expenditure 线上项目支出；经常预算支出
S/| 'g g C above-the-line receipt 线上项目收入；经常预算收入
X#mp pMU ABSA Asia Limited 南非联合亚洲有限公司
d aIt `} s absolute change 绝对数值变更
P2h}3%cJq absolute expenditure 实际开支
ozbu|9 +v absolute guideline figure 绝对准则数字
v(\kS lJ absolute interest 绝对权益
^t=Hl absolute order of discharge 绝对破产解除令
\*s'S*~ absolute profit margin 绝对利润幅度
H|H!VPof] absolute value 实值；绝对值
Yq.Cz:>b absolutely vested interest 绝对既得权益
8#w}wGV* absorbed cost 已吸收成本；已分摊成本
yD+)!q" absorption 吸收；分摊；合并
[e+"G <> absorption rate 吸收率；摊配率；分摊率
?+S& `%? ACB Finance Limited 亚洲商业财务有限公司
E+AE V`- acceptable form of reciprocity 合理的互惠条件
>uuP@j acceptable rate 适当利率；适当汇率
37 wm[ Z acceptance agreement 承兑协议
Z; aQ/ n[` acceptance for honour 参加承兑
;Bo{.916 acceptor 承兑人；接受人；受票人
`n] y" rj' acceptor for honour 参加承兑人
88
* K accident insurance 意外保险
QUp()B1 Accident Insurance Association of Hong Kong 香港意外保险公会
xoD5z<< accident insurance scheme 意外保险计划
6<+R55 accident year basis 意外年度基准
Oc;0*v[I accommodation 通融；贷款
n)w@\ Uy c accommodation bill 通融票据；空头票据
3
[ lF accommodation party 汇票代发人
y_$=Pu6H account balance 帐户余额；帐户结余
9qe6hF/29 account book 帐簿
*K6 V$_{S account collected in advance 预收款项
f$mfY6v account current book 往来帐簿
%Lexu)odW account of after-acquired property 事后取得的财产报告
50oNN+; =R account of defaulter 拖欠帐目
UDHk@M account payable 应付帐款
|* 0oz= account payee only [A/C payee only] 只可转帐；存入收款人帐户
5r qjqfFa account receivable 应收帐款
yG5T;O& account receivable report 应收帐款报表
"PBUyh-Z account statement 结单；帐单；会计财务报表
SnRTC<DDh account title 帐户名称；会计科目
%Ysu613mz accountant's report 会计师报告
+pJ;}+ Accountant's Report Rules 会计师报告规则
9~D oF]TM accounting and auditing procedure 会计与审计程序；会计与核数程序
_gK@), de Accounting Arrangements 《会计安排》
]BU,*YaB accounting basis 会计基础
ik77i?Hg accounting by Official Receiver 破产管理署署长呈交的帐目
&3mseU Accounting Circular 《会计通告》
Pq~"`-h7: accounting class 会计类别
BYN<|= accounting date 记帐日期；会计结算日期
.}6 YKKqS accounting for money 款项核算
5@"&%8oeq0 Accounting Officer 会计主任
b+\jFGC%6= accounting period 会计报告期；会计期
0s:MEX6w| accounting policy 会计政策；会计方针
dZm>LVjG accounting practice 会计惯例
nJny9g accounting principle 会计准则
HHD4#XcU accounting record 会计记录
'+NmHu:q accounting report 会计报告
v9Oyboh(y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4^VY Accounting Society of China 中国会计学会
F8?&Ql/hdz accounting statement 会计报表
gEtD qq~y@ accounting system 会计制度；会计系统
*plsZ*Q8 accounting transaction 会计事项；帐务交易
*TA${$K accounting treatment 会计处理
!m rB+<: accounting year 会计年度
~ w IVw} accretion 增值；添加
ehI*cf({ accrual 应计项目；应累算数目
Qw.""MLmN8 accrual basis 应计制；权责发生制
dRyK'Xr accrual basis accounting 应计制会计；权责发生制会计
0O?B!Jr]RM accrue 应累算；应计
X&h4A4#P accrued benefit 应累算利益
w*r.QzCu,5 accrued charges 应计费用
X~U vh 8O accrued cumulative preference share dividend 应累算的累积优先股股息
w-R>g dm accrued expenses 应累算费用
q [Hx y accrued interest payable 应付利息；应计未付利息
Nhn5 iN1* accrued interest receivable 应收利息；应计未收利息
'5KgR K" accrued right 累算权益
Ze'AZF accruing profit 应累算的利润
u# ?K/sU accumulated fiscal reserve 累积财政储备
vV-ATIf
^ accumulated profit 累积利润；滚存溢利
3@ ?#4]D{' accumulated reserve 累积储备
Ob?>zsx accumulation of surplus income 累积收益盈余
"[(_C&Ot4 acquired assets 既得资产
)h,+>U@ acquisition 收购；购置；取得
`!DrB08A acquisition cost 购置成本
9j:t }HV acquisition expenses 购置费用
<wxI>T }b acquisition of 100% interest 收购全部股权
@D-l_[ acquisition of control 取得控制权
H=z@!rJc. acquisition of fixed assets 购置固定资产
mQBq-; acquisition of shell “买壳”
3E c5:Caz acquisition price 收购价
m,$oV?y>j act of God 天灾
Ck2O?Ne acting partner 执事合伙人
uh%%MhTjv active market 买卖活跃的市场；交投畅旺的市场；旺市
,IxAt&kN active partner 积极参与的合伙人
q"'^W<i active trading 交投活跃
zuWj@YG\. actual circulation 实际流通
xj )*K%re actual cost 实际成本
49~ 5U+x; actual expenditure 实际开支；实际支出
7_d gQI3y actual income 实际入息；实际收入；实际收益
DIH.c7o actual market 现货市场
vL{~?vq6
actual price 现货价；实际价格
+q"d= actual profit 实际利润
afv? z actual quotation 实盘；实际价位；实际报价
q i}HJkOq actual year basis 按实际年度计算
R{5Qb?&wOp actuals 实货
V#^~JJW^ actuarial investigation 精算调查
:^71,An >E actuarial principle 精算原则
*f$mSI= actuarial report 精算师报告
f
GE+DjeA Actuarial Society of Hong Kong 香港精算学会
Y.3]vno?X actuarial valuation 精算师估值
~!&WK,k6 actuary 精算师
97e fWYj
ad referendum agreement 暂定协议；有待覆核的协定
B%Dy;zdWd/ ad valorem duty 从价税；按值征税
lz
EF^6I ad valorem duty system 从价税制
$ :s1x\ol ad valorem fee 从价费
tfvX0J ad valorem tariff 从价关税
zFqH)/ additional allowance 额外免税额
K5z *DYT additional amount for unexpired risk 未过期风险的额外款额
nZ h L additional assessable profit 补加应评税利润
GptJQ =pV additional assessment 补加评税
[#k f l additional commitment 额外承担
#Q Q\xj additional commitment vote 额外承担拨款
QQ!%lbMK] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
abuHu'73 additional dependent parent allowance 供养父母额外免税额
p@/!+$^{ additional provision 额外拨款
[Oe$E5qv)] additional stamp duty 附加印花税
uz".!K[,wE additional tax 补加税罚款；补加税款
%YM4x!6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SJ^.#^) adjudged bankrupt 被裁定破产
!`hjvJryw adjudicated bankrupt 裁定破产人
6BRQX\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
{N[IjY adjudication of bankruptcy 裁定破产；宣告破产
9kuL1tcY adjudication of insolvency 裁定无力偿还债务
XL >Vwd adjusted actual 经调整的实数；调整后的实数
mm'n#%\G adjusted current assets 经调整的流动资产；调整后的流动资产
QK<sibDI adjusted figure 经调整的数字；调整后的数额
;&37mO/T adjusted liabilities 经调整的负债；调整后的负债
'ADt<m_$ adjusted loss 经调整的亏损；调整后的亏损
jn>3(GRGC$ 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
E< "aUnI adjusted profit 经调整的利润；调整后的利润
k'&BAC.K, adjusted surplus 经调整的盈余额；调整后的盈余额
rXuhd [!(P adjusted value 经调整的价值；调整后的价值
vr /V_ adjustment 调整；修订；理算〔保险〕
:" g^y6i adjustment centre 调剂中心
XU5/7
.
adjustment lag 调整过程的时间差距；调整时差
mS6
#\'Qa adjustment mechanism 调整机制
~t n*y4uK adjustment of loss 亏损调整
N\l\ M adjustment process 调整过程；调整程序
_N$3c<dY' adjustment range 调整幅度
z 3fS+x:E{ administered exchange rate 受管制汇率
. slA } Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z* >"I administration expenses 行政费用
SN(:\|f
2 administration fee 手续费；行政费
k q8:h administration in bankruptcy 破产管理
$IA(QC_]AO administration order 遗产管理令
Oj\lg2Ck
administrator 管理人；遗产管理人
2HoTj| administrator of the estate 遗产管理人
tm @&f admission of debt 债项承认书
L
TZ3r/ admission of proof 接纳债权证明
[0El z@.C advance 放贷款项；垫付款项；预支款项；预付款项
6C4c.+S advance account 暂支帐目；预付款帐户
a&6 3[p.<} advance compensation 预付补偿金
AIR,XlD advance from shareholder 股东垫款
{3@ f(H m advance pending reimbursement 预支以待日后付还
v{$X2z_$w advanced economy 先进经济体系
/qed_w.p advancement 预付；预付财产
57* z0< advances warrant 垫款令
#Gx %PQ` advancing 贷出
QxH%4 )? adverse balance 逆差
R22 YKXU adverse exchange 逆汇
7/a[;`i*! advertisement addressed to shareholders 在报章刊登的致股东通告
S3EY9:^ C advice for collection 托收通知书
_?M34&.X advice of drawing 提款通知书；汇票通知书
tisSj ?+ advice of payment 付款通知
No>XRG+ Advisory Committee [Securities and Futures Commission]
X xcY 谘询委员会〔证券及期货事务监察委员会〕
!qS~YA Advisory Committee on Diversification 经济多元化谘询委员会
pYa8iQ`6U; affidavit 誓章；遗产申报誓章
[^ $nt affidavit of no receipt 述明无收款的誓章
B\r 2M`N5 affiliate 联号；联营公司；附属公司
J:Ea|tXK^ affiliated company 附属公司；联号；联营公司
t>N~PX r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+w[vYKSZm affordability 负担能力
7"@^Jx YN African Development Bank [AfDB] 非洲开发银行
^[,Q2MHCT( after-acquired property 事后取得的财产
g(B &A
P_e after-hours dealing 市后交易
M(KsLu1
after-tax profit 税后盈利；税后利润；税后溢利
fz\C$[+u agency agreement 代理协议
K#_&}C^-jY agency expenses 代理机构的开支
<{ GpAf8- agency fee 代理费
_VGAh :v Agency Law 《代理法》
-KhNsUQk agent 代理人；承销人
z0+ LD agent of company 公司代理人
Y#S<:,/sb? agent's fee 代理人费；经纪费
p:Ry F4{b2 aggregate 总计；总数；总体数字
ayfR{RYi aggregate amount 总款额；总额
~7+7{9g aggregate assets and liabilities 总体资产与负债
GPz0qK aggregate at constant price 按固定价格计算的总体数字
"3.v(GVr aggregate demand 总需求
kd)Q$RA( aggregate gross position 总持仓量
>lQ@" U aggregate limit 总限额
c[J?`8 aggregate of salaries tax 合计薪俸税
gI "ZhYI aggregate performance 总体表现；总体业绩
4l7TrCB aggregate supply 总体供应
b c=,$ aggregate surplus 总盈余
g5M=$y/ H aggregate total 整体总额
$s+/OgG4H aggregate value 总值；合计价值
(-Cxv`7 aggregated basis 合计基准
nNz1gV:0X aggregated net chargeable income 合计应课税入息实额
]6L; aggregation 合并计算；合计；总和
DXBc 7J aggregation of incomes of husband and wife 夫妇入息合并计算
_QBN/KE9 aggregation of property 财产的总和
V
6I77z agio 差价；贴水
fI"sdzu^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
O2;FaAS F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_; !7:'J 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7'Z-V O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YbtsJ
<w 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
w^z5O 6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J|,Uu^7` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V[ju7\>$ Z agreement for a settlement 授产协议
86Hg?!<i. agreement for assignment 转让协议
.a2b&}/.d agreement for sale 售卖协议；买卖协议
(
m/uj z agreement for sale and purchase 买卖协议
:B{Wf 2<z agreement for the payment of interest 支付利息协议
`NYu|:JK: agreement for the repayment of money 还款协议
"@^Pb$BLY agreement of reinsurance 再保险协议
%]7' 2 Agricultural Bank of China 中国农业银行
`ppyCUX air passenger departure tax 飞机乘客离境税
x1H1[0w,i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x1] J airport tax 机场税
K 8#MQR2@ alcohol duty 酒精税
k%uR!cL alienation 让与；让渡；转让
xfoQx_]$Im alimony 生活费；赡养费
p 4_j>JPv5 All Ordinaries Index [AOI] 所有普通股指数
~MWI-oK all risks 全险；综合险
#lAC:>s3U All Sales Record for Stock Market 《股票市场成交报告》
uN>JX/- Allied Capital Resources Limited 新联财务有限公司
oCfO:7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GT.1,E ,Vw allocation letter 拨款信件
6&| hpp#[ allocation of fund 分配款项；预留款项
Y`F) UwKK allocation of profit 利润分配；溢利分配
$B%wK`J allocation warrant 拨款令
}Q $}LR@ allotment 分配；配股
}`KK allotment notice 股份配售通知；配股通知
f~Y;ZvB allotment of shares 股份分配
4`yE'%6.} allowable 可获宽免；免税的
mi[t1cN)= allowable business loss 可扣除的营业亏损
OT 0%p) allowable expenses 可扣税的支出
)5T82=[h< allowance 免税额；津贴；备抵；准备金
wcH,!;3z+ allowance for debts 债项的免税额
}uZ/^_U. allowance for depreciation by wear and tear 耗损折旧免税额
@$}Ct allowance for funeral expenses 殡殓费的免税额
4>^LEp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`%QXaKO- allowance for repairs and outgoings 修葺及支出方面的免税额
M~%P1@% allowance to debtor 给债务人的津贴
m`i_O0T alteration of capital 资本更改
8 8Nx/:#Y* alternate trustee 候补受托人
@)#EZQi x amalgamation 合并
YRg"{[+#]k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<O Y (y#x ambit of charges 征税范围；收费范围
[|".j#ZlK amended valuation 经修订的估值
srPczVG* American Commodities Exchange 美国商品交易所
U!d|5W.{Q American Express Bank Limited 美国运通银行
zh{,.c American Stock Exchange 美国证券交易所
{wy{L-X amortization 摊销
'tTUro1~ amount due from banks 存放银行同业的款项
UQZl :DYa amount due from banks abroad 存放海外银行同业的款项
[Ef6 @ amount due from holding companies 控股公司欠款
QB
uX#bDV amount due from local banks 存放本港银行同业的款项
5(zdM)Y7 amount due to banks 银行同业的存款
b?{MXJ| amount due to banks abroad 海外银行同业的存款
|L/EH~| O amount due to holding companies 控股公司存款
a\m_Q{: amount due to local banks 本港银行同业的存款
n6AA%? 5 amount due to outport banks 外埠银行同业的存款
g(_xo\ amount for note issue 发行纸币的款额
"QD> m7 amount of bond 担保契据的款额
E5aRTDLq amount of consideration 代价款额
K;z$~;F amount of contribution 供款数额
_(zZrUHB amount of indebtedness 负债款额
YMN=1Zuj? amount of principal of the loan 贷款本金额
fj|b;8_}l amount of rates chargeable 应征差饷数额
u Mx6: amount of share capital 股本额
!"2S'oQKS amount of sums assured 承保款额
oyB
gF\ amount of variation 变动幅度
[Dhqyjq amount of vote 拨款数额
CvHE7H|-{ amount payable 应付款额
fm q''1u amount receivable 应收款额
K| dI'TnW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
44NM of8N analysis 分析
Gv[s86AP, ancillary risk 附属风险
LZ34x: ,C annual account 周年帐目；周年帐目报表；年度决算；年结
;NOmI+t0w& annual accounting date 年结日期
;,8 )%[ annual allowance 每年免税额；年积金；年度津贴；年津
3CzF@t;5 annual balance 年度余额
8`<e\g7- annual disposable income 每年可动用收入
>.M> ,m\ annual estimates 周年预算
y2 W|,=Vd annual fee 年费
Vw u dNjL annual general meeting 周年大会
fB80&G9 annual growth rate 年增率；每年增长率
6ao~f?JZ annual long-term supplement 长期个案每年补助金
aFaioE#h( annual pensionable emolument 可供计算退休金的年薪
xa.tH)R annual report 年报
Ul_ 5"3ze Annual Report on the Consumer Price Index 《消费物价指数年报》
#M%K82" annual return 周年报表；周年申报表；每年报税表格
TZ63=m Annual Return Rules 《周年报表规则》
JM1O7I annual review of consumer prices 每年消费物价回顾
b wM?DY annual roll-forward basis 逐年延展方式
?K+q~DzNSD annual salary 年薪
wn^#`s!]U annual statement 年度报表；年度决算表
Oa2\\I
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
v,C~5J3h) annuitant 年金受益人
^@3,/dH1 t annuity 年金
5(gWK{R)* annuity contract 年金合约
Eug RC annuity on human life 人寿年金
tr5j<O antecedent debt 先前的债项
k#bG&BF ante-dated cheque 倒填日期支票
T|8:_4/l anticipated expenditure 预期开支
@@j:z;^| anticipated net profit 预期纯利
"OwK- anticipated revenue 预期收入
]5K+W anti-inflation measure 反通货膨胀措施
/GVjesN anti-inflationary stance 反通货膨胀立场
?&' Kw>s@ apparent deficit 表面赤字
O\CnKNk, apparent financial solvency 表面偿债能力
Y[l<fbh(} apparent partner 表面合伙人
^,0Lr$+ application for personal assessment 个人入息课税申请书
lb$_$+@Vr application of fund 资金应用
eT Fe p^[ application to release as liquidator and to destruct the books of accounts and documents
pd B\D 申请免除清盘人职务及毁灭帐簿与文件
I_5/e> 9 appointed actuary 委任精算师
U
shIQh appointed auditor 委任核数师；委任审计师
s7afj t appointed trustee 委任的受托人
RC}m]!Uz appointer 委任人
w3 ATsIw apportioned pro rata 按比例分摊
_p>F43%p apportionment 分配；分摊
,-hbwd~M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n$`+03 a apportionment formula 分摊方程式
| p! ($ apportionment of estate duty 遗产税的分摊
ufCpX>lNF appraisal 估价；评估
q}+zN eC appreciable growth 可观增长
%&_^I* appreciable impact 显着影响
!zvjgDlZv appreciable increase 可观增长
PtYG%/s appreciation 增值；升值
IIT UM) appreciation against other currencies 相对其他货币升值
41R6V>e@9J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?"*JV1 9 appreciation tax 增值税
9/! 1J appropriation 拨款；拨用；拨付
<#J5.I 1 appropriation account 拨款帐目
;DSH$'1i Appropriation Bill 拨款法案
y=c={Qz@vn appropriation-in-aid system 补助拨款办法
gyMHC{l/B approved assets 核准资产
S2DG=hi`GK approved basket stock 认可一篮子证券
67hfv e approved budget 核准预算
gROK4'j6y approved charitable donation 认可慈善捐款
0 ^R, d M approved charitable institution 认可慈善机构
#C PLvg# approved currency 核准货币；认可货币
7UY4* j|[C approved estimates 核准预算
5[g\.yi2_] approved estimates of expenditure 核准开支预算
O!%T<2i3 approved overseas insurer 核准海外保险人
)
[?xT approved overseas trust company 核准海外信托公司
#D/*< :q5 approved pooled investment fund 核准汇集投资基金
R)BXN~dQ approved provident fund scheme 认可公积金计划
. b+ix=: approved provision 核准拨款
SkMFJ?J/ approved redeemable share 核准可赎回股份
4w~%MZA^ approved regional stock 认可地区性证券
p J_+n:_{ approved retirement scheme 认可退休金计划
r88De=* approved subordinated loan 核准附属贷款
2cUT bRm arbitrage 套戥；套汇；套利
/q+;!EM arbitrageur 套戥者；套汇者
ax>j3HKi arbitrary amount 临时款项
m3BL arrangement 措施；安排；协定
5L:-Xr{ arrears 欠款
j Qzl!f1c3 arrears of pay 欠付薪酬
Db<#gH arrears of revenue 逾期未收税款；逾期未收的帐项
En1LGi4# articles of association 组织章程；组织细则；组织章程细则
u -P !2vT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
RYA@{.O ascertainment of profit 确定利润
:^Pks R "Asia Clear" “亚洲结算系统”
j{ YYG| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
! ig& 8: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n8F~! |lQ0 Asian Development Fund [ADF] 亚洲发展基金
PBnH#zm Asian dollar bond 亚洲美元债券
/ZD 6pF Asian dollar market 亚洲美元市场
=$Mf:F@ Asian dollar rate 亚洲美元利率
tnaFbm p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cLl~4jL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u*v< dsGQ asked price 沽盘；喊价；索价；卖方报价
=V]0G,,\ assessable income 应评税入息
GE(~d ' assessable loss 应评税亏损
3PGAUQR#"q assessable profit 应评税利润
_<LL@IX assessable value 应评税值
7jIBE assessed profit 估定利润
A
$gn{ c assessed value 经评估价值
8'zZVX D< assessment 评税；评定；估价；评税单
-z~!%4 a assessment number 评税编号；估价编号
jtlRom} assessment of additional tax 补加税评税
*9"x0bth assessment of performance 业绩评估；实绩评价
T"[]'|' Assessor 评税主任
$GFR7YC 7 asset price bubbles 资产价格泡沫
fE+zA)KX asset-backed securities 具资产保证的证券
7n6g;8xE assets accretion 资产增值
k1q/L|') assets and liabilities 资产与负债
oD V6[e assets betterment statement 资产递增表；资产改进表
6ki2/ Q assets lending 实物放款；有抵押贷款
^APtV6g assets of the company passing on the death 死者去世时转移的公司资产
xy[#LX)RW assets pledged as security for liabilities 用作负债抵押的资产
29,ET}~ assets portfolio 资产投资组合
I Gcq*mR= assets price 资产价格
s@ r{TXEn assets quality 资产质素
\O;2^ assets realization 资产变现
`,-mXxTNT assets refinancing arrangement 资产再集资安排
VwE4:/7YN assets securitization 资产证券化
Z;Hkx1 assets situated outside Hong Kong 在香港以外地方的资产
M/quswn1 assets stripping 削减资产；拆卖资产
,< x/ assets value 资产值
*u1q7JFQk assignee 承让人
uy's eJ assignment 转让；转让书；转让契
)rK 2%\Z assignment of interest 权益转让
\~ChbPnc assignment of letters patent and trade mark 专利证书及商标转让
\"oZ\_ assignment of property 物业转让；物业转让书
'ZW(Hjrd assignment right 转让权
}I&.xzJ assignor 转让人
ZrT B% associate 有联系的人；有关连人士；相联者；合伙人；联系人
X+aQ 7^"s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
= 'NV3by associate member 附属会员
RkYn6 associated body corporate 相联法人团体
:.,9}\LK associated company 相联公司；联属公司
]alc%(= associated corporation 相联法团
t` "m@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]a4U\ yr 公认会计师公会〔英国〕
M_};J; Association of Futures Exchange Brokers 香港期货经纪协会
cdt9hH`Cd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l ,7&
z association of underwriters 承保人组织
j 4?Qd0z assumption of control 接管
Bz/Vzc( assurance 担保；保险；转易；转易书
yx5e assurance of interest 权益的转易
Sl G v at 19XX price 按一九ＸＸ年价格计算
E 7fQ9] at a discount 按赔价计算；按贴水价格计算；打折扣
I_<XL< at a premium 按溢价计算；按升水价格计算
x 3=1/#9 at call 通知付款；按通知
y|}~"^ +T at constant market price 按固定市价计算
$] We | at constant price 按固定价格计算
#m.e9MU at cost 按成本计算
v
49o$s4J at current market price 按当时市价计算；按现时市价计算
RW L0@\ at current price 按当时价格计算；按现时价格计算
]=00<~ l*q at factor cost 按要素成本计算；按生产要素成本计算
[j +:2@ at money-of-the-day price 按付款当日价格计算
1IA1; at or better 按指定或较佳价位〔买卖指令〕
?eIb7O at par 按面值计算；平价
#[#evlr= at sight 见票即付
jW\:+Taq at the close 按收市盘
;7lON-@BI at the opening 按开市盘
6 P1s*u attestation 见证；见证条款
2'Dl$DH at-the-money option 平价期权
HrBJi attorney 受权人；受托代表人
a/j;1xcc< attornment 新拥有人承认书
WR)=VE attributable profit 可归属利润
^)Hf % attributable share value 可归属股份价值
Plp.\N%f3 Auckland Stock Exchange 奥克兰证券交易所
R@\}iyM auction 拍卖
l( ?B0 auctioneer 拍卖商
et r-\Cp audit 审计；核数
[CI&4) # Audit Commission 审计署
w (Z ?j %b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
32[}@ f2q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
KdR4<qVV} audit review 帐目审查
h= 7q;-@7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b_31 \ audited account 审计帐目；经审计的帐目
*y*tI} audited annual account 经审计的周年帐目
" CT}34 l audited balance sheet 经审计的资产负债表
N-M.O:p auditor 核数师；核数主任；审计师
Tn}`VW~ auditor's certificate 核数师证明书；审计师证明书
}=^ ,c auditor's report 核数师报告；审计师报告
< kK>C8+ Aussie bond 澳元债券
_RbfyyaN austerity budget 紧缩预算
=X4Fn^w"4O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zuvPV{
X Australia All Ordinaries Index 澳洲所有普通股票指数
tK%ie\ Australian Dollar [AUD] 澳元
fjRVYOG# Australian Options Market 澳大利亚期权市场
OUv<a `0 Australian Securities Commission 澳洲证券事务监察委员会
pLB2! + Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:\OSHs<M Australian Stock Exchange 澳大利亚证券交易所
_Je 4&KU Austrian Schilling [ATS] 奥地利先令
}%_|k^t authentication 认证；鉴证
Ay16/7h@hi authority to purchase 委托购买证；委购书
p R'J4~ authorization 认可；核准；授权；授权书
)7>GXZG>= authorization by direction 指示授权
AByl1)r| authorization by instruction 指令授权
V.GM$ authorization by warrant 令状授权
>2s4BV[( authorization of unit trust 单位信托的认可
}iUK`e authorized agent 指定代理人
Bu{Kjv authorized capital 法定资本
}>xwiSF? authorized clerk 出市员
(9]Uuvfp6" authorized dealer 认可交易商
b(*\4n authorized financial institution 认可财务机构
ic2 D$`M authorized fund 认可基金
l 00i2w authorized fund house 获授权的基金公司；认可基金公司
b#6S8C+@ authorized institution 认可机构
*G58 t`]r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4D?h }U / authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g3tE.!a5- authorized insurer 获授权保险人；获认可承保人
24jf`1 XFW authorized investment 特准投资项目
W0gS>L_ authorized person 获授权人
I=0c\ U} authorized representative 获授权代表
U#3N90,N= authorized share capital 法定股本
9-42A7g^C automated quotation system 自动报价系统
F9r.DG$} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/ Q1*Vh4 自动交易系统〔香港期货交易所有限公司〕
5)#j }`6 automatic adjustment mechanism 自动调整机制
%B%_[<B automatic adjustment system 自动调整系统
LZykc
c9g Automatic Clearing House 自动票据交换所
")Fd'&58 automatic exchange rates accumulation system 自动化汇率累集系统
?@b6( f
xX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h* S"]ye5 automatic teller machine [ATM] 自动柜员机
-n _Y.~ autopay 自动转帐
LDlYLs F9 available assets 可用资产
rqamBm 5 available fiscal reserve 现存财政储备
t1']q" available profit 可用利润
uavATnGO{B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
AFAg3/ average 平均；平均数；海损
4=yzf average basic salary 平均基本薪金
.|,LBc! average consumer expenditure 平均消费开支；一般消费开支
V[tebv! average cost 平均成本
Ydh Tjv x average cost of land production 增辟土地平均成本
r[L.TX3Ah= average daily turnover 平均每日成交额
9Dx~! ( average daily wage rate 平均每日工资率
._}}@V_/ average expenditure pattern 平均开支模式
LqWiw24# average growth rate 平均增长率
E|@C :ghG average net fixed assets 固定资产平均净值
4S_f 2P2J average of relatives 相对价格平均数
R]"Zv'M(AM average price 平均价格
qed _ PsI average propensity to consume 平均消费倾向；一般消费倾向
7
Lm9I average propensity to save 平均储蓄倾向；一般储蓄倾向
:5k* kx#y average rate 平均率
q[$>\Nfg>B average revenue 平均收入；平均收益
zj`c% 9N+ average stock 平均库存；平均存货
^#_gk uyd! average yearly rent 平均年租
k1B
](@xt avoidance of double taxation 避免双重课税
!1$x4 qxS avoidance of tax 避税
