A:
OK\% cq/U A share Ａ股；甲类股份
arP+(1U abatement of tax 减税；减扣免税额
.y/b$|d, ABN AMRO Bank N.V. 荷兰银行
$D5U# above-the-line expenditure 线上项目支出；经常预算支出
h +UscdU l above-the-line receipt 线上项目收入；经常预算收入
l8-jFeeMd ABSA Asia Limited 南非联合亚洲有限公司
k)p y\ absolute change 绝对数值变更
`<zb absolute expenditure 实际开支
2M?lgh4" absolute guideline figure 绝对准则数字
{nefS\# { absolute interest 绝对权益
.6 NS t absolute order of discharge 绝对破产解除令
=T)2wc XBB absolute profit margin 绝对利润幅度
lt4jnV2"a absolute value 实值；绝对值
X6 ,9D[Nw absolutely vested interest 绝对既得权益
^wa9zs2s;/ absorbed cost 已吸收成本；已分摊成本
<k](s absorption 吸收；分摊；合并
~ ""MeaM8[ absorption rate 吸收率；摊配率；分摊率
q4i8Sp> ACB Finance Limited 亚洲商业财务有限公司
j6vZ{Fx;w acceptable form of reciprocity 合理的互惠条件
{1aAm+ acceptable rate 适当利率；适当汇率
#!jRY!2Vt acceptance agreement 承兑协议
s
vb4uv Y acceptance for honour 参加承兑
Rda1X ~-g acceptor 承兑人；接受人；受票人
e<4z) acceptor for honour 参加承兑人
fWyDWU accident insurance 意外保险
:dN35Y] a Accident Insurance Association of Hong Kong 香港意外保险公会
/ 8}+# h)[ accident insurance scheme 意外保险计划
Ye2 ];(M accident year basis 意外年度基准
V(u2{4 gZ accommodation 通融；贷款
>k}/$R+ accommodation bill 通融票据；空头票据
Y:%)cUxA accommodation party 汇票代发人
K eI: /2 account balance 帐户余额；帐户结余
CLEG'bZa, account book 帐簿
cJEz>Z6[ account collected in advance 预收款项
dyzw J70K account current book 往来帐簿
2^6TrZA7M6 account of after-acquired property 事后取得的财产报告
*\ KMk x account of defaulter 拖欠帐目
<IyLLQ+v account payable 应付帐款
w3qf7{b account payee only [A/C payee only] 只可转帐；存入收款人帐户
rA,Y_1b * account receivable 应收帐款
d7J[ .^\ account receivable report 应收帐款报表
q7&yb.<KD. account statement 结单；帐单；会计财务报表
V6MT > T account title 帐户名称；会计科目
93IOG{OAY accountant's report 会计师报告
4AOS}@~W Accountant's Report Rules 会计师报告规则
M/a/H=J accounting and auditing procedure 会计与审计程序；会计与核数程序
C;q}3c*L Accounting Arrangements 《会计安排》
_(`X .D accounting basis 会计基础
:{:?D\%6 accounting by Official Receiver 破产管理署署长呈交的帐目
d._gH#&v Accounting Circular 《会计通告》
BG:`Fq"T accounting class 会计类别
^HFU@/ accounting date 记帐日期；会计结算日期
2ZbY| 8X$r accounting for money 款项核算
9 c{%m4 Accounting Officer 会计主任
; axa ZV accounting period 会计报告期；会计期
K#UA M . accounting policy 会计政策；会计方针
X/- KkC accounting practice 会计惯例
ZBR^[OXO accounting principle 会计准则
3>9 dJx4I accounting record 会计记录
#IaBl?}r^ accounting report 会计报告
~,!hE&LE~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yp{F 8V 8 Accounting Society of China 中国会计学会
Mc7 <[a accounting statement 会计报表
|M<.O~|D6} accounting system 会计制度；会计系统
h:jI accounting transaction 会计事项；帐务交易
d50IAa^p6J accounting treatment 会计处理
x_ y > j) accounting year 会计年度
l8x d73D)8 accretion 增值；添加
+< \cd9 accrual 应计项目；应累算数目
RA/ =w& accrual basis 应计制；权责发生制
8U<.16+5Q accrual basis accounting 应计制会计；权责发生制会计
mXU?+ G0 accrue 应累算；应计
aI{@]hCo accrued benefit 应累算利益
KPjqw{gR_R accrued charges 应计费用
wGzXp5
dl accrued cumulative preference share dividend 应累算的累积优先股股息
e0N=2i?I#z accrued expenses 应累算费用
#4_O;]{ ' accrued interest payable 应付利息；应计未付利息
7tl)4A6 accrued interest receivable 应收利息；应计未收利息
k]$E8[.t accrued right 累算权益
9hR:y. accruing profit 应累算的利润
K~Au?\{
accumulated fiscal reserve 累积财政储备
r, .95@ accumulated profit 累积利润；滚存溢利
[> &+*c accumulated reserve 累积储备
?X_0Iy}1 accumulation of surplus income 累积收益盈余
)_ b@~fC acquired assets 既得资产
'5xuT _ acquisition 收购；购置；取得
Ec*--]j*c acquisition cost 购置成本
y>7VxX0xi acquisition expenses 购置费用
<Xs @ \ acquisition of 100% interest 收购全部股权
?%dCU~ z acquisition of control 取得控制权
bpF@}#fT acquisition of fixed assets 购置固定资产
|T$a+lHMD acquisition of shell “买壳”
eW"x%|/Q7 acquisition price 收购价
D;^ZW z0 act of God 天灾
vQB Y1-S acting partner 执事合伙人
dVVvG] active market 买卖活跃的市场；交投畅旺的市场；旺市
Ife,h
s active partner 积极参与的合伙人
XuFm4DEJ active trading 交投活跃
?mYV\kDt\ actual circulation 实际流通
j |'# 5H` actual cost 实际成本
@%G' U&R{ actual expenditure 实际开支；实际支出
D2TXOPH actual income 实际入息；实际收入；实际收益
SJ@8[n.x actual market 现货市场
yToT7 X7F7 actual price 现货价；实际价格
e1`)3-f actual profit 实际利润
;ad9{":J#B actual quotation 实盘；实际价位；实际报价
4('0f:9z+ actual year basis 按实际年度计算
GwMUIevO_ actuals 实货
.}$`+h8W T actuarial investigation 精算调查
Y1yXB).AH8 actuarial principle 精算原则
f^6&Fb> actuarial report 精算师报告
g`)/ x\ Actuarial Society of Hong Kong 香港精算学会
(Y'UvZlM%P actuarial valuation 精算师估值
\2gvp6 actuary 精算师
r\l3_t ad referendum agreement 暂定协议；有待覆核的协定
z6FbM^;; ad valorem duty 从价税；按值征税
w~Tq|kU[ ad valorem duty system 从价税制
#"o6OEy$A# ad valorem fee 从价费
f
$.\o ad valorem tariff 从价关税
Gh$y#0qr additional allowance 额外免税额
>uyeI &z additional amount for unexpired risk 未过期风险的额外款额
c<+g|@A# additional assessable profit 补加应评税利润
zfP[1 additional assessment 补加评税
4uO
@`0:x additional commitment 额外承担
2[8fFo> additional commitment vote 额外承担拨款
[NCXn>Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+eDN,iv additional dependent parent allowance 供养父母额外免税额
s]F?=yEp additional provision 额外拨款
{h vQ< 7b additional stamp duty 附加印花税
T.R>xd`9
" additional tax 补加税罚款；补加税款
taWirq d9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8"?Vcw & adjudged bankrupt 被裁定破产
Sg CqxFii adjudicated bankrupt 裁定破产人
q(ZB. adjudication fee 裁定费；评定印花税额手续费；评估契据费
RR~sEUCo{ adjudication of bankruptcy 裁定破产；宣告破产
w
L/p.@ adjudication of insolvency 裁定无力偿还债务
k Z+ q adjusted actual 经调整的实数；调整后的实数
zH=/.31Q adjusted current assets 经调整的流动资产；调整后的流动资产
-+
]T77r adjusted figure 经调整的数字；调整后的数额
jlRl2 #" adjusted liabilities 经调整的负债；调整后的负债
,yHzo adjusted loss 经调整的亏损；调整后的亏损
p jX%LsX\ 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
u
n?j adjusted profit 经调整的利润；调整后的利润
1kvPiV=X> adjusted surplus 经调整的盈余额；调整后的盈余额
dt-Qu},8- adjusted value 经调整的价值；调整后的价值
0^<Skm27" adjustment 调整；修订；理算〔保险〕
~!3t8Hx6 adjustment centre 调剂中心
[0% yJH adjustment lag 调整过程的时间差距；调整时差
NSMjr_ adjustment mechanism 调整机制
@b ::6n/u adjustment of loss 亏损调整
5(iSOsb adjustment process 调整过程；调整程序
+X* F<6mZ adjustment range 调整幅度
' D)1ka. administered exchange rate 受管制汇率
K)Df}fVOc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CU#L *kz administration expenses 行政费用
eHVdZ'%x administration fee 手续费；行政费
r!=]Q }`F administration in bankruptcy 破产管理
;1{iF2jZ: administration order 遗产管理令
%Lh-aP{[e administrator 管理人；遗产管理人
wE,=%? " administrator of the estate 遗产管理人
I<D&,LFH*w admission of debt 债项承认书
2cs?("8e% admission of proof 接纳债权证明
aJK-O"0/ advance 放贷款项；垫付款项；预支款项；预付款项
i63`B+L{ advance account 暂支帐目；预付款帐户
<_BqpZ^` advance compensation 预付补偿金
SE-!|WR advance from shareholder 股东垫款
^w;o \G advance pending reimbursement 预支以待日后付还
_qC+'RE3 advanced economy 先进经济体系
[<e n1 advancement 预付；预付财产
"J] f0m= advances warrant 垫款令
4 o3)* advancing 贷出
6T^N!3p_ adverse balance 逆差
oJlN.Q#u& adverse exchange 逆汇
a-T*'F advertisement addressed to shareholders 在报章刊登的致股东通告
O tXw/ advice for collection 托收通知书
[ E$$nNs advice of drawing 提款通知书；汇票通知书
zVp[YOS&c advice of payment 付款通知
jGk7=}nw Advisory Committee [Securities and Futures Commission]
^#a#<8Jz 谘询委员会〔证券及期货事务监察委员会〕
VRtbHam Advisory Committee on Diversification 经济多元化谘询委员会
&%| xc {i affidavit 誓章；遗产申报誓章
%-h7Z3YcN affidavit of no receipt 述明无收款的誓章
x\Nhix}1D affiliate 联号；联营公司；附属公司
D 7Gd% affiliated company 附属公司；联号；联营公司
f0 -R hR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&q ," !:L] affordability 负担能力
>QYh}Z- /% African Development Bank [AfDB] 非洲开发银行
r\A@&5#q after-acquired property 事后取得的财产
k bfuvJ> after-hours dealing 市后交易
[b7it2`dl after-tax profit 税后盈利；税后利润；税后溢利
N f =C?`L agency agreement 代理协议
EH H|4;P6 agency expenses 代理机构的开支
$?H]S]#|}. agency fee 代理费
a='IT 5 Agency Law 《代理法》
Q;XX gX#l agent 代理人；承销人
b*lK T]D, agent of company 公司代理人
C#A@)> agent's fee 代理人费；经纪费
&E.OyqGZV aggregate 总计；总数；总体数字
Sp<hai aggregate amount 总款额；总额
(P2[5d| aggregate assets and liabilities 总体资产与负债
GYFgEg} aggregate at constant price 按固定价格计算的总体数字
-6u H. aggregate demand 总需求
PLO\L W aggregate gross position 总持仓量
!Bag}|# aggregate limit 总限额
\ua9thOG aggregate of salaries tax 合计薪俸税
? 2H{^\<(e aggregate performance 总体表现；总体业绩
$`^ H:Djr aggregate supply 总体供应
^it4z gx@ aggregate surplus 总盈余
b OW}" aggregate total 整体总额
0Wa#lkn$I aggregate value 总值；合计价值
ri_P;#lz aggregated basis 合计基准
lTn;3' aggregated net chargeable income 合计应课税入息实额
kBrvl^D{5 aggregation 合并计算；合计；总和
g+:$X- r aggregation of incomes of husband and wife 夫妇入息合并计算
FL59 aggregation of property 财产的总和
C#Y,r)l agio 差价；贴水
S *;#'j)4+ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)8:n}w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rU],J!LF 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
y@q1c* | Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A3xbT\xdg 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ty':`) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X )I/%{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x]H3Y3
agreement for a settlement 授产协议
/#29Y^Z)= agreement for assignment 转让协议
] OUD5T agreement for sale 售卖协议；买卖协议
pH^ z agreement for sale and purchase 买卖协议
n:F@gZd` agreement for the payment of interest 支付利息协议
y*_K=}pk agreement for the repayment of money 还款协议
tzZ|S<e6=\ agreement of reinsurance 再保险协议
y j>) {NcX Agricultural Bank of China 中国农业银行
6{L F-`S% air passenger departure tax 飞机乘客离境税
D4d]3|/T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O thG7+eF airport tax 机场税
#uB[&GG}W alcohol duty 酒精税
JW- |<CJ alienation 让与；让渡；转让
H%F M alimony 生活费；赡养费
fTTm$,f5N All Ordinaries Index [AOI] 所有普通股指数
2mQOj$Lv all risks 全险；综合险
vnDmFqelz All Sales Record for Stock Market 《股票市场成交报告》
;jF%bE3 Allied Capital Resources Limited 新联财务有限公司
r;9z 5' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4AJ9`1d4 allocation letter 拨款信件
.6LS+[ allocation of fund 分配款项；预留款项
K@HLIuz4t allocation of profit 利润分配；溢利分配
(Bsw/wv allocation warrant 拨款令
B+|IZo R allotment 分配；配股
t~q? lT allotment notice 股份配售通知；配股通知
9g96 d- allotment of shares 股份分配
$ ]Jf0_ allowable 可获宽免；免税的
\`
&ej{ allowable business loss 可扣除的营业亏损
1PmX." a allowable expenses 可扣税的支出
%
^e@`0L allowance 免税额；津贴；备抵；准备金
Q@3B{ allowance for debts 债项的免税额
& wOE\TCL allowance for depreciation by wear and tear 耗损折旧免税额
sLNNcj(Cy> allowance for funeral expenses 殡殓费的免税额
QOd!]*W`?m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JfSdUWxT allowance for repairs and outgoings 修葺及支出方面的免税额
XYMxG: allowance to debtor 给债务人的津贴
C[R`Ml alteration of capital 资本更改
$:(z}sYQ7 alternate trustee 候补受托人
3Qa?\ C&4 amalgamation 合并
\d :h$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6oYIQ'hc ambit of charges 征税范围；收费范围
g(nK$ ,c amended valuation 经修订的估值
b22LT52 American Commodities Exchange 美国商品交易所
%TDXF_.[ American Express Bank Limited 美国运通银行
y>)MAzz~\ American Stock Exchange 美国证券交易所
1b8c67j[ amortization 摊销
,! hnm amount due from banks 存放银行同业的款项
4Mi~1iZj amount due from banks abroad 存放海外银行同业的款项
&lU Ny
L amount due from holding companies 控股公司欠款
/-><k,mL? amount due from local banks 存放本港银行同业的款项
t|< FA# amount due to banks 银行同业的存款
vn ``0!FX amount due to banks abroad 海外银行同业的存款
%/Bvy*X& amount due to holding companies 控股公司存款
&/iFnYVhy amount due to local banks 本港银行同业的存款
i2 `# amount due to outport banks 外埠银行同业的存款
XO%~6U s^ amount for note issue 发行纸币的款额
I=o'+>az amount of bond 担保契据的款额
[t$4Td d amount of consideration 代价款额
Q E3ryD amount of contribution 供款数额
TqAtcAurM amount of indebtedness 负债款额
&lq^dFP&Su amount of principal of the loan 贷款本金额
h mds(lv7 amount of rates chargeable 应征差饷数额
z|Ap\[ GS amount of share capital 股本额
LZ4xfB ( amount of sums assured 承保款额
`/0u{[
amount of variation 变动幅度
y~dB 5/ amount of vote 拨款数额
>IBTBh_ka amount payable 应付款额
(uRZx X amount receivable 应收款额
/,LfA2^_j{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W"|mpxp analysis 分析
.$P|^Zx, ancillary risk 附属风险
mTJ"l(,3 annual account 周年帐目；周年帐目报表；年度决算；年结
KxX[ S.C annual accounting date 年结日期
S*xhX1yUi annual allowance 每年免税额；年积金；年度津贴；年津
bs
BZ E annual balance 年度余额
dl_{iMhF&E annual disposable income 每年可动用收入
=q5@,wN^ annual estimates 周年预算
1|]x o3j"' annual fee 年费
x2@,9OUx annual general meeting 周年大会
7=vYO|a/4 annual growth rate 年增率；每年增长率
y jFe' annual long-term supplement 长期个案每年补助金
7OE[RX8!f annual pensionable emolument 可供计算退休金的年薪
@iRO7 6 m annual report 年报
ogJ<e_ m Annual Report on the Consumer Price Index 《消费物价指数年报》
9qre|AA annual return 周年报表；周年申报表；每年报税表格
Za0gs @$ Annual Return Rules 《周年报表规则》
^aHh{BQ% annual review of consumer prices 每年消费物价回顾
VAs ( .y annual roll-forward basis 逐年延展方式
Z(`r -}f I annual salary 年薪
ULIFSd Y annual statement 年度报表；年度决算表
6g~+( ({lQ 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
~z`/9 ; annuitant 年金受益人
LN\[Tmd & annuity 年金
T/NjNEd# annuity contract 年金合约
+sRP<as annuity on human life 人寿年金
79wLT \ & antecedent debt 先前的债项
!UcOl0"6 ante-dated cheque 倒填日期支票
vK:QX$b anticipated expenditure 预期开支
>C# kqxfg anticipated net profit 预期纯利
C\A49q anticipated revenue 预期收入
A="f j anti-inflation measure 反通货膨胀措施
~&KX-AC@ anti-inflationary stance 反通货膨胀立场
k}U
JVH21k apparent deficit 表面赤字
>XnO&hW apparent financial solvency 表面偿债能力
$ rB6< apparent partner 表面合伙人
1`QsW&9=b application for personal assessment 个人入息课税申请书
!oGQ8 e application of fund 资金应用
c
D7FfJ application to release as liquidator and to destruct the books of accounts and documents
JGgxAd{L 申请免除清盘人职务及毁灭帐簿与文件
/PW&$P1.]" appointed actuary 委任精算师
\8>oJR 6 appointed auditor 委任核数师；委任审计师
fGTOIi@# appointed trustee 委任的受托人
UJn/s;$.e appointer 委任人
I7zn>^0} apportioned pro rata 按比例分摊
/AR]dcL@76 apportionment 分配；分摊
@RVOXkVo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N5!& ~~ apportionment formula 分摊方程式
\iga Q\~ apportionment of estate duty 遗产税的分摊
+v-LL*fa appraisal 估价；评估
?ZX!7^7 appreciable growth 可观增长
Ia7D F ' appreciable impact 显着影响
C C#C appreciable increase 可观增长
y
1nU{Sc@ appreciation 增值；升值
H#Q;"r 3 appreciation against other currencies 相对其他货币升值
.Q[yD<)Ubs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t N2 W8d appreciation tax 增值税
mgcN( n1 appropriation 拨款；拨用；拨付
SQE`
U appropriation account 拨款帐目
K(OaW)j Appropriation Bill 拨款法案
4U{m7[ appropriation-in-aid system 补助拨款办法
g`3H(PVg approved assets 核准资产
]! )x r approved basket stock 认可一篮子证券
l{Er+)a approved budget 核准预算
8t [t{" approved charitable donation 认可慈善捐款
+ >#e=nH approved charitable institution 认可慈善机构
Nv3tt approved currency 核准货币；认可货币
zo44^=~% approved estimates 核准预算
7P*Z0% Q approved estimates of expenditure 核准开支预算
DxfMqH[vs approved overseas insurer 核准海外保险人
> UWStzH< approved overseas trust company 核准海外信托公司
j )";:v approved pooled investment fund 核准汇集投资基金
*8UYS A~v approved provident fund scheme 认可公积金计划
Dql K. approved provision 核准拨款
c/'M#h)" approved redeemable share 核准可赎回股份
[%~^kq=| approved regional stock 认可地区性证券
*B{-uc3o approved retirement scheme 认可退休金计划
G"> 0]LQ approved subordinated loan 核准附属贷款
?gG, t4 D arbitrage 套戥；套汇；套利
sg$4G:l arbitrageur 套戥者；套汇者
k>>`fE\K arbitrary amount 临时款项
rS,j;8D- arrangement 措施；安排；协定
]1}h 8 / arrears 欠款
bKUyBk,\# arrears of pay 欠付薪酬
Tq#<Po $ arrears of revenue 逾期未收税款；逾期未收的帐项
g ;LVECk articles of association 组织章程；组织细则；组织章程细则
"mt p0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D 'n7& Y ascertainment of profit 确定利润
B{PLIisc "Asia Clear" “亚洲结算系统”
yQwVQUW8B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f~*K {7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?l 9=$' Asian Development Fund [ADF] 亚洲发展基金
50,Y Asian dollar bond 亚洲美元债券
Ut_mrb+W Asian dollar market 亚洲美元市场
:x+ig5 Asian dollar rate 亚洲美元利率
9GPb$ gtx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p%8 v` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J#( ,0 h asked price 沽盘；喊价；索价；卖方报价
qguVaV4Y assessable income 应评税入息
Z(UD9wY5 m assessable loss 应评税亏损
M')bHB(~v assessable profit 应评税利润
4 l1 i>_R assessable value 应评税值
PY -+ Bf assessed profit 估定利润
gVA; `< assessed value 经评估价值
xE1rxPuq)d assessment 评税；评定；估价；评税单
*]2R.u assessment number 评税编号；估价编号
^W}MM8
' assessment of additional tax 补加税评税
1 7i$8 assessment of performance 业绩评估；实绩评价
OA VQ`ek Assessor 评税主任
-ek1$y9) asset price bubbles 资产价格泡沫
`Hd9\;NJ asset-backed securities 具资产保证的证券
doH2R @ assets accretion 资产增值
"uhV|Lk*7 assets and liabilities 资产与负债
avBu a6i' assets betterment statement 资产递增表；资产改进表
@?d? e+B assets lending 实物放款；有抵押贷款
5& *zY)UL assets of the company passing on the death 死者去世时转移的公司资产
Y'JL (~ | assets pledged as security for liabilities 用作负债抵押的资产
v~`*(Hh assets portfolio 资产投资组合
[?I/ Uo8
assets price 资产价格
pw;r 25 assets quality 资产质素
B0"0_ n7- assets realization 资产变现
:o l6%Z's assets refinancing arrangement 资产再集资安排
CpSK(2j assets securitization 资产证券化
6? ! I assets situated outside Hong Kong 在香港以外地方的资产
~$ *`c O assets stripping 削减资产；拆卖资产
5v3RVaq Z assets value 资产值
niQcvnT4b assignee 承让人
,{+6$h3 assignment 转让；转让书；转让契
9fMSAB+c% assignment of interest 权益转让
/yp/9r@T0 assignment of letters patent and trade mark 专利证书及商标转让
zv@bI~3~ assignment of property 物业转让；物业转让书
?$ 16 A+ assignment right 转让权
/ISLVp%H assignor 转让人
lvx]jd\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
IhwN],-V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ysl9f1>% associate member 附属会员
3t*# !^$ associated body corporate 相联法人团体
}\VX^{ K j associated company 相联公司；联属公司
Zd+> associated corporation 相联法团
;b| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Uh%6LPg^ 公认会计师公会〔英国〕
]K*GSU Association of Futures Exchange Brokers 香港期货经纪协会
jJ c07r'] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]\`w1'* association of underwriters 承保人组织
K DBY9`08 assumption of control 接管
M2L 0c? assurance 担保；保险；转易；转易书
]$ |st^Q assurance of interest 权益的转易
1xIFvXru at 19XX price 按一九ＸＸ年价格计算
D Kq-C% at a discount 按赔价计算；按贴水价格计算；打折扣
DUhT>,~] at a premium 按溢价计算；按升水价格计算
=oPng= : at call 通知付款；按通知
#?Wo <]i at constant market price 按固定市价计算
fQ1 0O(`g, at constant price 按固定价格计算
POY=zUQ'/ at cost 按成本计算
58PKx5`D at current market price 按当时市价计算；按现时市价计算
w_GLC%|7 at current price 按当时价格计算；按现时价格计算
V>r j$Nc] at factor cost 按要素成本计算；按生产要素成本计算
v?}pi at money-of-the-day price 按付款当日价格计算
&<@%{h@= at or better 按指定或较佳价位〔买卖指令〕
xh`Du|jvm at par 按面值计算；平价
G_0)oC@Jl: at sight 见票即付
4Lw'v: ( at the close 按收市盘
"&}mAWT%If at the opening 按开市盘
w~n kNqm attestation 见证；见证条款
l)H9J]
at-the-money option 平价期权
I0(8Z]x attorney 受权人；受托代表人
[m
%W: Ez attornment 新拥有人承认书
u,\xok" attributable profit 可归属利润
@T_O6TcY attributable share value 可归属股份价值
HI z9s4Y_ Auckland Stock Exchange 奥克兰证券交易所
uZ-`fcCjD auction 拍卖
1-/4Y5?} auctioneer 拍卖商
dw3'T4TC? audit 审计；核数
FJW`$5? Audit Commission 审计署
M{G$Pk8 [ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s
8Jj6V 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〕
W! y )Ho audit review 帐目审查
}\U0[x#q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6S)$3Is audited account 审计帐目；经审计的帐目
Up'."w_zE audited annual account 经审计的周年帐目
+H[Q~P8'[ audited balance sheet 经审计的资产负债表
Y5Ft96o))x auditor 核数师；核数主任；审计师
S7Qen6 l m auditor's certificate 核数师证明书；审计师证明书
FU'^n6[<B auditor's report 核数师报告；审计师报告
jzQ9zy_ Aussie bond 澳元债券
O-?z' @5cI austerity budget 紧缩预算
UQSX<6" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
F W/)uf3I Australia All Ordinaries Index 澳洲所有普通股票指数
P&h/IBA_ Australian Dollar [AUD] 澳元
NavOSlC+h Australian Options Market 澳大利亚期权市场
<n f=SRZ Australian Securities Commission 澳洲证券事务监察委员会
WT I 'O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#wGQv Australian Stock Exchange 澳大利亚证券交易所
xu`d`!Tx Austrian Schilling [ATS] 奥地利先令
N"&$b_u[ authentication 认证；鉴证
*1R##9\jU7 authority to purchase 委托购买证；委购书
q#.rY zl0 authorization 认可；核准；授权；授权书
5c*p2:] authorization by direction 指示授权
.QNjeMu. authorization by instruction 指令授权
2&suo!ig authorization by warrant 令状授权
|dW2 dQ authorization of unit trust 单位信托的认可
u=1B^V, 6V authorized agent 指定代理人
Z#srQD3].( authorized capital 法定资本
=ZFcxGo authorized clerk 出市员
Jii?r*"d authorized dealer 认可交易商
R (t!xf authorized financial institution 认可财务机构
&@-1 "-H authorized fund 认可基金
e? _c[`sg authorized fund house 获授权的基金公司；认可基金公司
bCH*8,Bmh authorized institution 认可机构
H9.oVF^~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-lnTYxo+]^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!E4E' I=]N authorized insurer 获授权保险人；获认可承保人
de*,MkZN authorized investment 特准投资项目
6z1aG9G authorized person 获授权人
1v> authorized representative 获授权代表
o'9OPoof:. authorized share capital 法定股本
e);bF >.~ automated quotation system 自动报价系统
B]&Lh~ Im Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-='8_B/75 自动交易系统〔香港期货交易所有限公司〕
tf.q~@Pi automatic adjustment mechanism 自动调整机制
Ah(\%35& automatic adjustment system 自动调整系统
S7@ZtFf Automatic Clearing House 自动票据交换所
48R]\B<R{ automatic exchange rates accumulation system 自动化汇率累集系统
AAeQ- nbP Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vE^h }~5U automatic teller machine [ATM] 自动柜员机
i{ %z autopay 自动转帐
>w%d'e $ available assets 可用资产
)Tyky%P+iI available fiscal reserve 现存财政储备
l5":[C$ available profit 可用利润
zsR wF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LAu+{'O\ average 平均；平均数；海损
;EE{ ~ average basic salary 平均基本薪金
m c AH1k e average consumer expenditure 平均消费开支；一般消费开支
x= vE&9_u average cost 平均成本
e/m 'a|% : average cost of land production 增辟土地平均成本
' 91u q average daily turnover 平均每日成交额
nr<}Hc^f- average daily wage rate 平均每日工资率
A>&>6O4 average expenditure pattern 平均开支模式
b#/V ; average growth rate 平均增长率
Wo1V$[`Dy average net fixed assets 固定资产平均净值
U|y;b+n` average of relatives 相对价格平均数
:N+K^gI) average price 平均价格
;%b <uV average propensity to consume 平均消费倾向；一般消费倾向
b 3CspBgC average propensity to save 平均储蓄倾向；一般储蓄倾向
)cv0$ average rate 平均率
?,+C!R? average revenue 平均收入；平均收益
8CN7+V average stock 平均库存；平均存货
& cn%4Er average yearly rent 平均年租
g:uaI avoidance of double taxation 避免双重课税
w|hyU4- ^ avoidance of tax 避税
