A:
.=rS,Tpo A share Ａ股；甲类股份
TV#X@jQ abatement of tax 减税；减扣免税额
rbfP6t:c3 ABN AMRO Bank N.V. 荷兰银行
^5n"L2 9V above-the-line expenditure 线上项目支出；经常预算支出
Te&F2`vo above-the-line receipt 线上项目收入；经常预算收入
fHK`u' ABSA Asia Limited 南非联合亚洲有限公司
#qqIOjS^ w absolute change 绝对数值变更
I6!~(ND7 absolute expenditure 实际开支
?86q8E3;& absolute guideline figure 绝对准则数字
A"Q6GM2;Io absolute interest 绝对权益
LDilrG) absolute order of discharge 绝对破产解除令
h8# 14 ? absolute profit margin 绝对利润幅度
ft$@':F absolute value 实值；绝对值
'a8{ YT4 absolutely vested interest 绝对既得权益
Fo
K!JX* absorbed cost 已吸收成本；已分摊成本
X.^S@3[ absorption 吸收；分摊；合并
i> }P V absorption rate 吸收率；摊配率；分摊率
i}d^a 28 ACB Finance Limited 亚洲商业财务有限公司
a' 3|EWS
? acceptable form of reciprocity 合理的互惠条件
K1i@.`na/$ acceptable rate 适当利率；适当汇率
B.)!zv\{ acceptance agreement 承兑协议
53> y< acceptance for honour 参加承兑
tS|gQUF17 acceptor 承兑人；接受人；受票人
DbDi n acceptor for honour 参加承兑人
\C<|yD accident insurance 意外保险
T \Zf`.mt Accident Insurance Association of Hong Kong 香港意外保险公会
|^: A,%> accident insurance scheme 意外保险计划
l\+^.ezD accident year basis 意外年度基准
R'M=`33M accommodation 通融；贷款
Y| %s =0M accommodation bill 通融票据；空头票据
F\L Aw#IJ accommodation party 汇票代发人
=QG@{?JTl account balance 帐户余额；帐户结余
QnHb*4< account book 帐簿
4KH8dau.fF account collected in advance 预收款项
. ;),e# account current book 往来帐簿
']]C zze account of after-acquired property 事后取得的财产报告
N$cm;G=] account of defaulter 拖欠帐目
fGK=lT$ account payable 应付帐款
>iE /t$%1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
T["(wPrt account receivable 应收帐款
8n_!WDD account receivable report 应收帐款报表
954!ED|F( account statement 结单；帐单；会计财务报表
B{x`^3q R account title 帐户名称；会计科目
tb#9TF accountant's report 会计师报告
LBO3){=J Accountant's Report Rules 会计师报告规则
cOz8YVR- accounting and auditing procedure 会计与审计程序；会计与核数程序
yDmNPk/ Accounting Arrangements 《会计安排》
`XT8} 9z! accounting basis 会计基础
ANqWY &f accounting by Official Receiver 破产管理署署长呈交的帐目
5%` fh% Accounting Circular 《会计通告》
k&TZ
accounting class 会计类别
q 6R`` accounting date 记帐日期；会计结算日期
>ucVrLm,X accounting for money 款项核算
'E_M , Y Accounting Officer 会计主任
v2Lx4:dzi accounting period 会计报告期；会计期
l~_] k accounting policy 会计政策；会计方针
SQ$|s%)oB accounting practice 会计惯例
c*fMWtPp accounting principle 会计准则
d2cslD d accounting record 会计记录
Kyn[4Bu!? accounting report 会计报告
F@4TD]E0^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;!RS q'L1 Accounting Society of China 中国会计学会
V]4g-
CS[ accounting statement 会计报表
yiourR)H< accounting system 会计制度；会计系统
uP;qs8 accounting transaction 会计事项；帐务交易
R ;XG2 accounting treatment 会计处理
rf} @16O$' accounting year 会计年度
W Dr C accretion 增值；添加
QkY]z~P4 accrual 应计项目；应累算数目
:9nqQJ+~ accrual basis 应计制；权责发生制
i -k j6N5 accrual basis accounting 应计制会计；权责发生制会计
^a ,Oi% accrue 应累算；应计
_f^JXd,7v accrued benefit 应累算利益
} vx+/J accrued charges 应计费用
fLGZ@-qA0 accrued cumulative preference share dividend 应累算的累积优先股股息
pv
LA:L W2 accrued expenses 应累算费用
^v5v7\! accrued interest payable 应付利息；应计未付利息
P |0dZHpT accrued interest receivable 应收利息；应计未收利息
WR5@ S&fU` accrued right 累算权益
$ 9~6M* accruing profit 应累算的利润
H YA < accumulated fiscal reserve 累积财政储备
_BC%98:WP accumulated profit 累积利润；滚存溢利
Ln&'5D# accumulated reserve 累积储备
G0e]PMeFl accumulation of surplus income 累积收益盈余
06)B< acquired assets 既得资产
q 4R vr[ acquisition 收购；购置；取得
1$+-?:i C acquisition cost 购置成本
CP5vo-/)- acquisition expenses 购置费用
)Id.yv}_ acquisition of 100% interest 收购全部股权
QYS 1.k acquisition of control 取得控制权
z c1y)s0G acquisition of fixed assets 购置固定资产
Y.7 iKMp( acquisition of shell “买壳”
CO%o.j=1 acquisition price 收购价
utH/E7^8 act of God 天灾
/"q
wC acting partner 执事合伙人
A bqeZn active market 买卖活跃的市场；交投畅旺的市场；旺市
pgp@Zw)r)k active partner 积极参与的合伙人
%1\MW+ active trading 交投活跃
"W"2 Y( actual circulation 实际流通
\ytF@"7 actual cost 实际成本
F\K&$5J{p actual expenditure 实际开支；实际支出
t @ _MWF actual income 实际入息；实际收入；实际收益
W##~gq Z/ actual market 现货市场
U3oMY{{E J actual price 现货价；实际价格
ff{ L=uj actual profit 实际利润
T(@J]Y- actual quotation 实盘；实际价位；实际报价
w# iezo. 0 actual year basis 按实际年度计算
J>o% 6D actuals 实货
VuU{7: actuarial investigation 精算调查
%I`%N2s s actuarial principle 精算原则
?QbxC,& i actuarial report 精算师报告
0Z11V9Jk Actuarial Society of Hong Kong 香港精算学会
#8{U0 7]" actuarial valuation 精算师估值
[9-&Lq_ g actuary 精算师
M1 5jwR!:M ad referendum agreement 暂定协议；有待覆核的协定
] ,?$& ad valorem duty 从价税；按值征税
3RbPc8($Y ad valorem duty system 从价税制
neLQ>WT
L ad valorem fee 从价费
jV)4+D ad valorem tariff 从价关税
yJ0q)x sS additional allowance 额外免税额
J*%XtRio additional amount for unexpired risk 未过期风险的额外款额
OV.f+_LS additional assessable profit 补加应评税利润
WP}NHz4H additional assessment 补加评税
y ;$
!J additional commitment 额外承担
s MZ90 Q$ additional commitment vote 额外承担拨款
sY%nPf~9q' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UG~/ additional dependent parent allowance 供养父母额外免税额
_Hp[}sv4) additional provision 额外拨款
G\PFh& additional stamp duty 附加印花税
] YF_c,Q additional tax 补加税罚款；补加税款
y\C_HCU H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$sfDtnRy adjudged bankrupt 被裁定破产
*vqr+jr9 adjudicated bankrupt 裁定破产人
0t^Tm0RzH adjudication fee 裁定费；评定印花税额手续费；评估契据费
eBN!!Y:7 adjudication of bankruptcy 裁定破产；宣告破产
P
{0iEA|k adjudication of insolvency 裁定无力偿还债务
rBLcj;, adjusted actual 经调整的实数；调整后的实数
4.t72*ML adjusted current assets 经调整的流动资产；调整后的流动资产
R= co2 5 adjusted figure 经调整的数字；调整后的数额
LB w$K0 adjusted liabilities 经调整的负债；调整后的负债
}w|a^=HAp adjusted loss 经调整的亏损；调整后的亏损
}%}yOLo: 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
T {![a{ adjusted profit 经调整的利润；调整后的利润
lL$no7HBy adjusted surplus 经调整的盈余额；调整后的盈余额
} G3:QD adjusted value 经调整的价值；调整后的价值
9&O7 F}VP2 adjustment 调整；修订；理算〔保险〕
?D,8lABkT adjustment centre 调剂中心
|[ 3%^!f \ adjustment lag 调整过程的时间差距；调整时差
xNAa,aMM adjustment mechanism 调整机制
K }feS(Ji adjustment of loss 亏损调整
x^959QO~ adjustment process 调整过程；调整程序
^sP-6 ^ adjustment range 调整幅度
" <=HmE-; administered exchange rate 受管制汇率
|jhu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m\DI6O"u' administration expenses 行政费用
\Ctl(uj administration fee 手续费；行政费
UXdnN;0 administration in bankruptcy 破产管理
F, 39'<N[ administration order 遗产管理令
-ld1o+'`v! administrator 管理人；遗产管理人
JNL9t0 x administrator of the estate 遗产管理人
4~DW 7 ( admission of debt 债项承认书
;
`Vbl_"L admission of proof 接纳债权证明
4UISuYg' advance 放贷款项；垫付款项；预支款项；预付款项
>OotgJnhC advance account 暂支帐目；预付款帐户
Z'cL"n\9R] advance compensation 预付补偿金
K1oSoD8c advance from shareholder 股东垫款
Qw@_. I advance pending reimbursement 预支以待日后付还
u|Tg*B advanced economy 先进经济体系
ZR*Dl.GWY advancement 预付；预付财产
g~v>{F+u advances warrant 垫款令
U(~d^9/# advancing 贷出
nv OJY6)$V adverse balance 逆差
sVNM#, adverse exchange 逆汇
I$Ra*r advertisement addressed to shareholders 在报章刊登的致股东通告
SKdh !*G advice for collection 托收通知书
c*N>7IF, advice of drawing 提款通知书；汇票通知书
XPf heV G advice of payment 付款通知
')82a49eA Advisory Committee [Securities and Futures Commission]
_q1b3)`D 谘询委员会〔证券及期货事务监察委员会〕
;X }!;S%K Advisory Committee on Diversification 经济多元化谘询委员会
d# >iFD+ affidavit 誓章；遗产申报誓章
6%\&m|S affidavit of no receipt 述明无收款的誓章
C8bB OC( affiliate 联号；联营公司；附属公司
iAn]hVW affiliated company 附属公司；联号；联营公司
$8;`6o` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D"vl$B X affordability 负担能力
t
\;,$i African Development Bank [AfDB] 非洲开发银行
rsPo~nA after-acquired property 事后取得的财产
}M|,Z'@* after-hours dealing 市后交易
.?NraydwV after-tax profit 税后盈利；税后利润；税后溢利
[6}>? agency agreement 代理协议
F&6Xo]? agency expenses 代理机构的开支
bL 9XQ:$C agency fee 代理费
,+U,(P5>s Agency Law 《代理法》
2)4oe agent 代理人；承销人
EL gq#z agent of company 公司代理人
LO@='}D= agent's fee 代理人费；经纪费
CS\T@)@t aggregate 总计；总数；总体数字
^,sKj- aggregate amount 总款额；总额
b!gvvg< aggregate assets and liabilities 总体资产与负债
g7g ^iLU aggregate at constant price 按固定价格计算的总体数字
-8%[ 7Z] aggregate demand 总需求
a`E1rK' aggregate gross position 总持仓量
=&-+ {txs aggregate limit 总限额
iR sK; )< aggregate of salaries tax 合计薪俸税
'^ob3N/Y [ aggregate performance 总体表现；总体业绩
%]\IC(q aggregate supply 总体供应
@";zM& aggregate surplus 总盈余
upefj wm aggregate total 整体总额
7:P+ S%ZL aggregate value 总值；合计价值
qf?X:9Wt aggregated basis 合计基准
Ns#R`WG) aggregated net chargeable income 合计应课税入息实额
E%np-is{1 aggregation 合并计算；合计；总和
s F!nSr aggregation of incomes of husband and wife 夫妇入息合并计算
Jd-u ? aggregation of property 财产的总和
7>$&CWI agio 差价；贴水
f~-Ipq;F 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》
] IeyJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$P bwC6>8 《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》
KOYcT'J@vR Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Nt/#Qu2#br 《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》
mZ! 1Vh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M_ii 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4PDxmH]y agreement for a settlement 授产协议
? 1
~C`I; agreement for assignment 转让协议
` Clh; agreement for sale 售卖协议；买卖协议
5fuB((fd( agreement for sale and purchase 买卖协议
|x$2- RUP agreement for the payment of interest 支付利息协议
6ntduXeNVh agreement for the repayment of money 还款协议
]zUvs6ksLG agreement of reinsurance 再保险协议
g|V md Agricultural Bank of China 中国农业银行
HTw7l ]] air passenger departure tax 飞机乘客离境税
kY.3x# w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T$vDw|KSVP airport tax 机场税
M_Z(+k{Gy alcohol duty 酒精税
%D
$+Z( alienation 让与；让渡；转让
8TV
"9{
n alimony 生活费；赡养费
?o883!&v All Ordinaries Index [AOI] 所有普通股指数
t /Y)% N all risks 全险；综合险
xa]e9u% All Sales Record for Stock Market 《股票市场成交报告》
['#3GJz- Allied Capital Resources Limited 新联财务有限公司
)a0%62 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;($" _h allocation letter 拨款信件
/^^wH W: allocation of fund 分配款项；预留款项
F ?*ko, allocation of profit 利润分配；溢利分配
JR^#NefJ allocation warrant 拨款令
N2/t allotment 分配；配股
Unc_e allotment notice 股份配售通知；配股通知
`p\@b~GM allotment of shares 股份分配
Lq cHsUFj allowable 可获宽免；免税的
Di>B:= allowable business loss 可扣除的营业亏损
/+g)J0u allowable expenses 可扣税的支出
Lcow2 SbH allowance 免税额；津贴；备抵；准备金
iW$f1= i allowance for debts 债项的免税额
PH6NU&H allowance for depreciation by wear and tear 耗损折旧免税额
au~}s |# allowance for funeral expenses 殡殓费的免税额
r]lPXj(` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4!)=!sL ; allowance for repairs and outgoings 修葺及支出方面的免税额
|a{~Im z{ allowance to debtor 给债务人的津贴
g k Rbb
alteration of capital 资本更改
#dEMjD alternate trustee 候补受托人
&* 1iW(x amalgamation 合并
GAY
f.L" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
} Rs@ ambit of charges 征税范围；收费范围
]O1}q!s
amended valuation 经修订的估值
R(dOQ. ; American Commodities Exchange 美国商品交易所
\
N;% American Express Bank Limited 美国运通银行
ZGZ+BOFL American Stock Exchange 美国证券交易所
#!RO,{FT amortization 摊销
*Iir/6myM amount due from banks 存放银行同业的款项
._A@,]LS} amount due from banks abroad 存放海外银行同业的款项
^Z`?mNq9 amount due from holding companies 控股公司欠款
l VR
a{._m amount due from local banks 存放本港银行同业的款项
[)L) R` amount due to banks 银行同业的存款
+#=l{_Z,ZJ amount due to banks abroad 海外银行同业的存款
ZCuLgCP?Z amount due to holding companies 控股公司存款
e=#'rDm amount due to local banks 本港银行同业的存款
>cYYr@S amount due to outport banks 外埠银行同业的存款
qOi"3_ amount for note issue 发行纸币的款额
Mlm dfO%Y amount of bond 担保契据的款额
v pL3XYs` amount of consideration 代价款额
#V#sg}IhM? amount of contribution 供款数额
_DAj$$ Ru4 amount of indebtedness 负债款额
-FrNk> amount of principal of the loan 贷款本金额
3,[#%}1(S amount of rates chargeable 应征差饷数额
2B`#c }P P amount of share capital 股本额
6&KvT2?tA` amount of sums assured 承保款额
j]5mzz~ amount of variation 变动幅度
R[T94U amount of vote 拨款数额
d&ap u{ amount payable 应付款额
d ub %fs amount receivable 应收款额
[44C`x[8M+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V9cKl[ analysis 分析
=}^J6+TVL ancillary risk 附属风险
P{ HYZg annual account 周年帐目；周年帐目报表；年度决算；年结
[zMnlO annual accounting date 年结日期
1SO!a R#g annual allowance 每年免税额；年积金；年度津贴；年津
K]s*rPT/, annual balance 年度余额
oasEG6OI8 annual disposable income 每年可动用收入
n,vs(ZL : annual estimates 周年预算
?X5Y8n]y\h annual fee 年费
}=T=Z#OgH annual general meeting 周年大会
`iT{H]po annual growth rate 年增率；每年增长率
v[J"/:] annual long-term supplement 长期个案每年补助金
Yv ZcG3@c3 annual pensionable emolument 可供计算退休金的年薪
C]'ru annual report 年报
8\])p sb9 Annual Report on the Consumer Price Index 《消费物价指数年报》
&8R !`u h1 annual return 周年报表；周年申报表；每年报税表格
:,[=g$CT: Annual Return Rules 《周年报表规则》
h-+ GS% annual review of consumer prices 每年消费物价回顾
~f5g\n; annual roll-forward basis 逐年延展方式
W< sa6,$ annual salary 年薪
{ M& Vh] annual statement 年度报表；年度决算表
"2
"gTS 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
;(I')[R " annuitant 年金受益人
lU&[){ annuity 年金
KYN{Dh]- } annuity contract 年金合约
I`-N]sf^ annuity on human life 人寿年金
@& fAR2 antecedent debt 先前的债项
?Q #yf8 ante-dated cheque 倒填日期支票
ro NRbA] anticipated expenditure 预期开支
j, @@[{tu anticipated net profit 预期纯利
Ap)[;_9BD anticipated revenue 预期收入
f9FEH7S68 anti-inflation measure 反通货膨胀措施
Fh0 cOp( anti-inflationary stance 反通货膨胀立场
waRK$ /b
( apparent deficit 表面赤字
^P p2T apparent financial solvency 表面偿债能力
Z36C7 kw apparent partner 表面合伙人
7 S 6@[-E application for personal assessment 个人入息课税申请书
&up M,Jsr* application of fund 资金应用
CYFi_6MFl application to release as liquidator and to destruct the books of accounts and documents
/t"F Z# 申请免除清盘人职务及毁灭帐簿与文件
~8l(, N0 appointed actuary 委任精算师
vn"+x_ appointed auditor 委任核数师；委任审计师
p^>_VE[S appointed trustee 委任的受托人
m?)R EE appointer 委任人
{>rGe#Vu apportioned pro rata 按比例分摊
6G0Y ,B7& apportionment 分配；分摊
?CU6RC n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ww)p&don apportionment formula 分摊方程式
yDe6f(D apportionment of estate duty 遗产税的分摊
pB0p?D)n appraisal 估价；评估
O~~W P*N appreciable growth 可观增长
kACgP!~/1 appreciable impact 显着影响
sjIUW$ appreciable increase 可观增长
.,+TpP kc appreciation 增值；升值
&'KJh+jJ
appreciation against other currencies 相对其他货币升值
4M,Q{G |e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(u :^4,Z appreciation tax 增值税
'ugc=-0pd appropriation 拨款；拨用；拨付
0tb%h[%,M appropriation account 拨款帐目
{@YY8SKb9 Appropriation Bill 拨款法案
|f IIf YE appropriation-in-aid system 补助拨款办法
m( DJ6CSa approved assets 核准资产
B3C%**~:e approved basket stock 认可一篮子证券
/ ; {E}` approved budget 核准预算
7G]v(ay approved charitable donation 认可慈善捐款
vnr{Ekg approved charitable institution 认可慈善机构
ewrs
D'? approved currency 核准货币；认可货币
x,81#=m^h approved estimates 核准预算
::`#qa4! approved estimates of expenditure 核准开支预算
ky#5 G-X approved overseas insurer 核准海外保险人
c+A$ [ approved overseas trust company 核准海外信托公司
]9]o*{_+(f approved pooled investment fund 核准汇集投资基金
oo4aw1d approved provident fund scheme 认可公积金计划
3[F9qDAy approved provision 核准拨款
[ @;q#.}Z approved redeemable share 核准可赎回股份
M%(^GdI#Vf approved regional stock 认可地区性证券
#Ex NiFZ approved retirement scheme 认可退休金计划
xP+`scv*m# approved subordinated loan 核准附属贷款
hteAuz4H arbitrage 套戥；套汇；套利
4}xw&x arbitrageur 套戥者；套汇者
2&o
jQhe arbitrary amount 临时款项
0Fc^c[ arrangement 措施；安排；协定
0ub0 [A arrears 欠款
0aM&+j\q } arrears of pay 欠付薪酬
^I y'G44 arrears of revenue 逾期未收税款；逾期未收的帐项
6 @A'N(I=O articles of association 组织章程；组织细则；组织章程细则
Mv?$zV"`# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w Sd|-e ascertainment of profit 确定利润
JEh (A=Eu> "Asia Clear" “亚洲结算系统”
?[VL
2dP0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#UesXv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&m=73 RN Asian Development Fund [ADF] 亚洲发展基金
j[Q9_0R~lR Asian dollar bond 亚洲美元债券
`~k`m{4.a Asian dollar market 亚洲美元市场
6Q*Zy[= Asian dollar rate 亚洲美元利率
*YO^+]nmY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N5d)&a
7? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gzd<D}2F~ asked price 沽盘；喊价；索价；卖方报价
Kg6[ assessable income 应评税入息
e%_J
O 7 assessable loss 应评税亏损
OaeX:r+&Q assessable profit 应评税利润
AEd]nVV Q assessable value 应评税值
?RQ _LA; assessed profit 估定利润
|5T zRz assessed value 经评估价值
NpLZ
, |H assessment 评税；评定；估价；评税单
G nPrwDB assessment number 评税编号；估价编号
m" / o4 assessment of additional tax 补加税评税
Ygq;jX assessment of performance 业绩评估；实绩评价
s
C>Oyh:%! Assessor 评税主任
yQ!I`T>a asset price bubbles 资产价格泡沫
<q.Q,_cW asset-backed securities 具资产保证的证券
?>/9ae^Bw assets accretion 资产增值
7SJR_G6,{ assets and liabilities 资产与负债
Z_;! f}X assets betterment statement 资产递增表；资产改进表
8}K^o>J&K assets lending 实物放款；有抵押贷款
Cu T50N;tk assets of the company passing on the death 死者去世时转移的公司资产
Rn$[P. || assets pledged as security for liabilities 用作负债抵押的资产
{&ykpu090 assets portfolio 资产投资组合
\@ B 'f assets price 资产价格
G_]zy mXQ assets quality 资产质素
_)kTlX:, assets realization 资产变现
U!i1~)s assets refinancing arrangement 资产再集资安排
]_(J8v assets securitization 资产证券化
uL{CUt
assets situated outside Hong Kong 在香港以外地方的资产
/*2)|2w assets stripping 削减资产；拆卖资产
IqAML|C assets value 资产值
|i\%> Y, assignee 承让人
+ l hJ8& assignment 转让；转让书；转让契
lG5KZ[/Or assignment of interest 权益转让
'\M]$`Et assignment of letters patent and trade mark 专利证书及商标转让
8+@j %l j assignment of property 物业转让；物业转让书
hQ ? zc_ 3 assignment right 转让权
fSF_O}kLp assignor 转让人
gY&WH9sp?9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
s[bQO1g;* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\IaUsx"#o{ associate member 附属会员
ZM 16 ~k associated body corporate 相联法人团体
U#Wg" W{ associated company 相联公司；联属公司
WZM associated corporation 相联法团
UR~ s\m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ub ;:"ns} 公认会计师公会〔英国〕
v>0I =ut Association of Futures Exchange Brokers 香港期货经纪协会
p""\uG' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
.XT]\'vW assumption of control 接管
-v! ; assurance 担保；保险；转易；转易书
Ye S5%?Fk assurance of interest 权益的转易
s}F.D^^G at 19XX price 按一九ＸＸ年价格计算
1ixBwnp? at a discount 按赔价计算；按贴水价格计算；打折扣
wx o*\WLe at a premium 按溢价计算；按升水价格计算
MY}/ h@ at call 通知付款；按通知
A{ p _I< at constant market price 按固定市价计算
I(H9 -!& at constant price 按固定价格计算
Z4oD6k5oc at cost 按成本计算
+rJDDIb at current market price 按当时市价计算；按现时市价计算
7M)<Sv at current price 按当时价格计算；按现时价格计算
K7R!E,oPg at factor cost 按要素成本计算；按生产要素成本计算
o3$dl`' at money-of-the-day price 按付款当日价格计算
I0*N
"07n at or better 按指定或较佳价位〔买卖指令〕
X-*LA*xbN at par 按面值计算；平价
!dq$qUl/ at sight 见票即付
a<J< Oc! at the close 按收市盘
iPdS>e e at the opening 按开市盘
2HO2 attestation 见证；见证条款
I? RUVs at-the-money option 平价期权
I?
="Er[g} attorney 受权人；受托代表人
>n3ig~0d attornment 新拥有人承认书
p:V1VHT, attributable profit 可归属利润
M`n0
q y attributable share value 可归属股份价值
}kG>6_p? Auckland Stock Exchange 奥克兰证券交易所
Rl&nR$# auction 拍卖
tOX -vQ auctioneer 拍卖商
tA]u=-_h audit 审计；核数
T+q5~~\d Audit Commission 审计署
%l?*w~x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$*`E;}S0 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&NOCRabc audit review 帐目审查
@?>5~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W_6gV audited account 审计帐目；经审计的帐目
%l,CJd5 audited annual account 经审计的周年帐目
7K ~)7U audited balance sheet 经审计的资产负债表
pk`5 RDBu auditor 核数师；核数主任；审计师
6L rI,d auditor's certificate 核数师证明书；审计师证明书
*R}p9;dpO auditor's report 核数师报告；审计师报告
]ddH>y&o Aussie bond 澳元债券
V-3 ;7 austerity budget 紧缩预算
Cp+tcrd_s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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_6le] Australia All Ordinaries Index 澳洲所有普通股票指数
'P*OzZ4>$ Australian Dollar [AUD] 澳元
A'$>~Ev Australian Options Market 澳大利亚期权市场
znDpg{U( Australian Securities Commission 澳洲证券事务监察委员会
Jd~M q9( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jGoQXiX Australian Stock Exchange 澳大利亚证券交易所
Ii# +JY0k Austrian Schilling [ATS] 奥地利先令
l$[,V:N authentication 认证；鉴证
1]9l
SE!E7 authority to purchase 委托购买证；委购书
#0?3RP authorization 认可；核准；授权；授权书
p2U6B authorization by direction 指示授权
"[-W( = authorization by instruction 指令授权
n0 G@BE1Y= authorization by warrant 令状授权
4V;-*: authorization of unit trust 单位信托的认可
U{qwhz( authorized agent 指定代理人
^q`RaX) authorized capital 法定资本
/;vHAtt;f authorized clerk 出市员
IwBO#HR~) authorized dealer 认可交易商
F|cli
< authorized financial institution 认可财务机构
cY Qm8TR< authorized fund 认可基金
5{WvV% authorized fund house 获授权的基金公司；认可基金公司
EI)2 c.A authorized institution 认可机构
2'@D0L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'
9%iHx-< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=J"c'Z>. authorized insurer 获授权保险人；获认可承保人
-p%cw0*Y]C authorized investment 特准投资项目
=v0w\(
?N authorized person 获授权人
_Fn`G .r< authorized representative 获授权代表
tt
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Q authorized share capital 法定股本
r&ys?@+G automated quotation system 自动报价系统
VoQhzp6& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ty:{e]e 自动交易系统〔香港期货交易所有限公司〕
scTt53v^ automatic adjustment mechanism 自动调整机制
kGL3*x automatic adjustment system 自动调整系统
'MW O3 Automatic Clearing House 自动票据交换所
|tU wlc> automatic exchange rates accumulation system 自动化汇率累集系统
rxs:) # ?A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f3 imkZ( automatic teller machine [ATM] 自动柜员机
_0ZU I^# autopay 自动转帐
k)[c!\a[i available assets 可用资产
R<vbhB/l U available fiscal reserve 现存财政储备
GHo
mk##0E available profit 可用利润
u/Nc X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I-=Ieq"R 9 average 平均；平均数；海损
_k;HhLj` average basic salary 平均基本薪金
2G <XA average consumer expenditure 平均消费开支；一般消费开支
Sn^M[}we average cost 平均成本
t BG
9Mn average cost of land production 增辟土地平均成本
.;S1HOHz4 average daily turnover 平均每日成交额
d^v.tYM$N average daily wage rate 平均每日工资率
k2.k}?w!JO average expenditure pattern 平均开支模式
L4ct2|w}ul average growth rate 平均增长率
j/F ('r~L average net fixed assets 固定资产平均净值
kem(U{m average of relatives 相对价格平均数
+md"X@k5* average price 平均价格
<:&{ c-f/ average propensity to consume 平均消费倾向；一般消费倾向
So75h*e average propensity to save 平均储蓄倾向；一般储蓄倾向
R,BIN p average rate 平均率
h(GS M'v average revenue 平均收入；平均收益
,b5vnW\ average stock 平均库存；平均存货
6'x3g2C/ average yearly rent 平均年租
d c_2 nF avoidance of double taxation 避免双重课税
]g }5p4*& avoidance of tax 避税
