A:
&"I csxG A share Ａ股；甲类股份
gzqp=I[% abatement of tax 减税；减扣免税额
#p55/54ZI ABN AMRO Bank N.V. 荷兰银行
%''L7o.#a above-the-line expenditure 线上项目支出；经常预算支出
B2 P@9u|9 above-the-line receipt 线上项目收入；经常预算收入
vp.?$(L^@/ ABSA Asia Limited 南非联合亚洲有限公司
ciiI{T[Z absolute change 绝对数值变更
%>_6&A{K,d absolute expenditure 实际开支
'P" i 9j absolute guideline figure 绝对准则数字
+ xU( {/ absolute interest 绝对权益
(_<,Oj#*S absolute order of discharge 绝对破产解除令
V $w
lOMp absolute profit margin 绝对利润幅度
.|5$yGEF_+ absolute value 实值；绝对值
N $IA~) absolutely vested interest 绝对既得权益
Z
b$]9(RS absorbed cost 已吸收成本；已分摊成本
%Nv w`H absorption 吸收；分摊；合并
# Q,EL73; absorption rate 吸收率；摊配率；分摊率
_oCNrjt9 ACB Finance Limited 亚洲商业财务有限公司
Bt(<Xj D acceptable form of reciprocity 合理的互惠条件
Bf;_~1+vLG acceptable rate 适当利率；适当汇率
s</ qT6@ acceptance agreement 承兑协议
^.\O)K {h acceptance for honour 参加承兑
^]D1': acceptor 承兑人；接受人；受票人
(.V),NKG acceptor for honour 参加承兑人
i,a" 5D R8 accident insurance 意外保险
X~c?C-fV Accident Insurance Association of Hong Kong 香港意外保险公会
^ bfZd accident insurance scheme 意外保险计划
vr'cR2 accident year basis 意外年度基准
O>1Cx4s5 accommodation 通融；贷款
megT p accommodation bill 通融票据；空头票据
matna accommodation party 汇票代发人
$HsNV6 account balance 帐户余额；帐户结余
3]*1%=~X/ account book 帐簿
$Oy&PO e account collected in advance 预收款项
ktx| c19 account current book 往来帐簿
@`:X,]{ account of after-acquired property 事后取得的财产报告
~"#HHaBO# account of defaulter 拖欠帐目
9Pe$}N account payable 应付帐款
U4 \v~n\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
2wIJ;rh account receivable 应收帐款
7<;oz30G!L account receivable report 应收帐款报表
ceJi|`F account statement 结单；帐单；会计财务报表
# o4tG account title 帐户名称；会计科目
6{HCF-cQd accountant's report 会计师报告
&k%>u[Bo Accountant's Report Rules 会计师报告规则
adX"Yg!`{c accounting and auditing procedure 会计与审计程序；会计与核数程序
CCe>*tdf Accounting Arrangements 《会计安排》
v#/Gxk9eX accounting basis 会计基础
*Z_4bR4Q accounting by Official Receiver 破产管理署署长呈交的帐目
p\ ;| Z+0= Accounting Circular 《会计通告》
SnmUh~`L~ accounting class 会计类别
#xw*;hW< accounting date 记帐日期；会计结算日期
&t AYF_} accounting for money 款项核算
~<n.5q%Z Accounting Officer 会计主任
X]D,kKas G accounting period 会计报告期；会计期
/0XMQy accounting policy 会计政策；会计方针
4$pV;xV accounting practice 会计惯例
7
s5(eQI accounting principle 会计准则
uI/
wR! accounting record 会计记录
O.( 2 accounting report 会计报告
A+0 -pF2D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:1>?:3,` Accounting Society of China 中国会计学会
(;},~( 2B accounting statement 会计报表
<4q H0< accounting system 会计制度；会计系统
j/d}B_2 accounting transaction 会计事项；帐务交易
N8dx gh!, accounting treatment 会计处理
l t&(S) accounting year 会计年度
JN|6+.GG accretion 增值；添加
~E7IU<B accrual 应计项目；应累算数目
\toU zTT accrual basis 应计制；权责发生制
QE\
[ EI2 accrual basis accounting 应计制会计；权责发生制会计
i9DD)Y< accrue 应累算；应计
QH 9t |l accrued benefit 应累算利益
j, +]tH C- accrued charges 应计费用
Q7$o&N{ accrued cumulative preference share dividend 应累算的累积优先股股息
$ z jdCg< accrued expenses 应累算费用
jRS{7rx%MH accrued interest payable 应付利息；应计未付利息
'% QCNO/ accrued interest receivable 应收利息；应计未收利息
!ka* rd accrued right 累算权益
$ItjVc@U accruing profit 应累算的利润
F#sm^% _2 accumulated fiscal reserve 累积财政储备
Z)#UCoK!c accumulated profit 累积利润；滚存溢利
5FoZ$I accumulated reserve 累积储备
bItcF$#!!! accumulation of surplus income 累积收益盈余
"^n,(l*4x acquired assets 既得资产
xf]K acquisition 收购；购置；取得
7#0buXBg acquisition cost 购置成本
c>B1cR
acquisition expenses 购置费用
"s(~k acquisition of 100% interest 收购全部股权
"0P`=n acquisition of control 取得控制权
9qB0F_xl acquisition of fixed assets 购置固定资产
S' j g#*$ acquisition of shell “买壳”
v t|R)[, acquisition price 收购价
TmQIpeych act of God 天灾
9Ux ( acting partner 执事合伙人
6:7[>|okQ active market 买卖活跃的市场；交投畅旺的市场；旺市
3 !@ active partner 积极参与的合伙人
5QMra5N k active trading 交投活跃
>1Z"5F7= actual circulation 实际流通
`r`8N6NQ&] actual cost 实际成本
W&? Qs=@ actual expenditure 实际开支；实际支出
FPDTw8" B; actual income 实际入息；实际收入；实际收益
aixX/se actual market 现货市场
YA4 D? ' actual price 现货价；实际价格
j<B9$8 x& actual profit 实际利润
"?I#!t%' actual quotation 实盘；实际价位；实际报价
a[-!X7,IU actual year basis 按实际年度计算
j~ Aq-8R= actuals 实货
2s\ClT actuarial investigation 精算调查
s<9g3Gh actuarial principle 精算原则
+3)r
szb72 actuarial report 精算师报告
wGc7 Actuarial Society of Hong Kong 香港精算学会
kJWg},-\ actuarial valuation 精算师估值
dZU #lg actuary 精算师
h Jb2y`,q ad referendum agreement 暂定协议；有待覆核的协定
!GqFX+!Ju ad valorem duty 从价税；按值征税
_QPqF{iI ad valorem duty system 从价税制
L8VOiK=, ad valorem fee 从价费
ANM#Kx+ ad valorem tariff 从价关税
cMw<3u\ additional allowance 额外免税额
Z}J5sifr additional amount for unexpired risk 未过期风险的额外款额
m\L`$=eO8 additional assessable profit 补加应评税利润
b (Nv`'O additional assessment 补加评税
$9)os7H7 additional commitment 额外承担
kR =sr/{ additional commitment vote 额外承担拨款
W +h2 rv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=2\2S p additional dependent parent allowance 供养父母额外免税额
zWY988fX0 additional provision 额外拨款
6tKrR{3#A additional stamp duty 附加印花税
HTQZIm additional tax 补加税罚款；补加税款
qb>ULP0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+,e#uuj$p adjudged bankrupt 被裁定破产
HP# SR';E adjudicated bankrupt 裁定破产人
[.#nM adjudication fee 裁定费；评定印花税额手续费；评估契据费
2<D | { adjudication of bankruptcy 裁定破产；宣告破产
oE ' P adjudication of insolvency 裁定无力偿还债务
2B_ |"J adjusted actual 经调整的实数；调整后的实数
8dE0y P adjusted current assets 经调整的流动资产；调整后的流动资产
W!{RJWe adjusted figure 经调整的数字；调整后的数额
x|O7}oj adjusted liabilities 经调整的负债；调整后的负债
l5 9a3=q adjusted loss 经调整的亏损；调整后的亏损
sN41Bz$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
}c/p;< adjusted profit 经调整的利润；调整后的利润
8(1*,CJQg adjusted surplus 经调整的盈余额；调整后的盈余额
* %D_\0; adjusted value 经调整的价值；调整后的价值
U,g8:M
xHK adjustment 调整；修订；理算〔保险〕
*Fy6 -CC1 adjustment centre 调剂中心
O= S[ n adjustment lag 调整过程的时间差距；调整时差
BA@E adjustment mechanism 调整机制
wJC[[_"3 I adjustment of loss 亏损调整
>@vu;j\*E5 adjustment process 调整过程；调整程序
64B.7S88 adjustment range 调整幅度
2Q6;SF"Z administered exchange rate 受管制汇率
u)@:V)z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A
\/~u"Y administration expenses 行政费用
`~XksyT administration fee 手续费；行政费
{irc0gI administration in bankruptcy 破产管理
KqI:g*H'x7 administration order 遗产管理令
/.]u%;%r[ administrator 管理人；遗产管理人
Q y qOtRk administrator of the estate 遗产管理人
A 8-[EBkK admission of debt 债项承认书
sOhn@*X admission of proof 接纳债权证明
2uj
.* advance 放贷款项；垫付款项；预支款项；预付款项
qPDNDkjDD advance account 暂支帐目；预付款帐户
T]th3* advance compensation 预付补偿金
*w0! C:mL& advance from shareholder 股东垫款
yCQvo(V[F advance pending reimbursement 预支以待日后付还
$hm[x$$ advanced economy 先进经济体系
;\K]~ advancement 预付；预付财产
x?S86,RW advances warrant 垫款令
hF' VqJS advancing 贷出
m.lR]!Y=w adverse balance 逆差
?lC>E[ adverse exchange 逆汇
Rv&"h_"t advertisement addressed to shareholders 在报章刊登的致股东通告
1( Is
7 advice for collection 托收通知书
2G~ {x7/[@ advice of drawing 提款通知书；汇票通知书
2V@5: tf advice of payment 付款通知
Lw\u{E@ Advisory Committee [Securities and Futures Commission]
;3/}"yG<p 谘询委员会〔证券及期货事务监察委员会〕
sa8O<Ab Advisory Committee on Diversification 经济多元化谘询委员会
P7-k!p" affidavit 誓章；遗产申报誓章
U(f @zGV affidavit of no receipt 述明无收款的誓章
IMWt!#vuY affiliate 联号；联营公司；附属公司
%!\=$ s}g affiliated company 附属公司；联号；联营公司
4<($ZN8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"zcAYg^U affordability 负担能力
5 0MM05aC African Development Bank [AfDB] 非洲开发银行
4;L|Ua after-acquired property 事后取得的财产
xq;>||B after-hours dealing 市后交易
# fF5O2E'3 after-tax profit 税后盈利；税后利润；税后溢利
BEAY}P(y3 agency agreement 代理协议
xMpgXB!' agency expenses 代理机构的开支
uoe Zb=< agency fee 代理费
0\X<vrW Agency Law 《代理法》
KB(W'M_D\ agent 代理人；承销人
/F(n%8)Yq agent of company 公司代理人
di0@ E<@1: agent's fee 代理人费；经纪费
w`V6vYd@ aggregate 总计；总数；总体数字
'%XYJr:H[ aggregate amount 总款额；总额
uLWu. Vx aggregate assets and liabilities 总体资产与负债
f.+1Ubq!5 aggregate at constant price 按固定价格计算的总体数字
5g/, VM e aggregate demand 总需求
2zW IB[ aggregate gross position 总持仓量
;l
ZKgi8` aggregate limit 总限额
" Qi R aggregate of salaries tax 合计薪俸税
DL1nD5 aggregate performance 总体表现；总体业绩
g= Vu'p 3u aggregate supply 总体供应
x3+ {Y aggregate surplus 总盈余
c@3 5\!9 aggregate total 整体总额
* 4}NLUVX aggregate value 总值；合计价值
V-n{=8s aggregated basis 合计基准
=CZRX'
+yN aggregated net chargeable income 合计应课税入息实额
31a lQ\TH aggregation 合并计算；合计；总和
o5NmNOXm aggregation of incomes of husband and wife 夫妇入息合并计算
#S'uqP! aggregation of property 财产的总和
z+ {q Q! agio 差价；贴水
^MF 2Q+ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
X.k8w \~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
40h$-
VYT/ 《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》
H?J:_1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AJxN9[Z!N 《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》
Oh p@ZJ!a? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V3q`V/ \ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jTIG #J) agreement for a settlement 授产协议
NimgU Fa agreement for assignment 转让协议
$DIy ?kZ agreement for sale 售卖协议；买卖协议
C9sU^ ]#F agreement for sale and purchase 买卖协议
-ZZJk-:: agreement for the payment of interest 支付利息协议
}RI_k&; agreement for the repayment of money 还款协议
`cXLa=B)9 agreement of reinsurance 再保险协议
"T5oUy&i Agricultural Bank of China 中国农业银行
cOX )+53 air passenger departure tax 飞机乘客离境税
tjb$MW$(' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dR1Ind Zl airport tax 机场税
O8A1200 alcohol duty 酒精税
&zX W alienation 让与；让渡；转让
< KU 0K alimony 生活费；赡养费
J 'X}6Q All Ordinaries Index [AOI] 所有普通股指数
'kt6%d2 all risks 全险；综合险
o?>0WSLlm All Sales Record for Stock Market 《股票市场成交报告》
@ tm2Y%Y! Allied Capital Resources Limited 新联财务有限公司
*m+F Myr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
W6NhJ#M7 allocation letter 拨款信件
<m`CLVx8m allocation of fund 分配款项；预留款项
jeRE(3'Q allocation of profit 利润分配；溢利分配
r*vh3.Agl allocation warrant 拨款令
Kgr<OL}V J allotment 分配；配股
E4892B:` allotment notice 股份配售通知；配股通知
1Ys=KA-!_x allotment of shares 股份分配
z@~H {glo allowable 可获宽免；免税的
= +MF@ 4 allowable business loss 可扣除的营业亏损
#&Tm%CvB allowable expenses 可扣税的支出
Y:TfD{Xgc allowance 免税额；津贴；备抵；准备金
!<:Cd(bM allowance for debts 债项的免税额
K
$- * allowance for depreciation by wear and tear 耗损折旧免税额
bTimJp[b allowance for funeral expenses 殡殓费的免税额
) Su>8f[?e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oLKliA=q allowance for repairs and outgoings 修葺及支出方面的免税额
$5 mGYF] allowance to debtor 给债务人的津贴
JT0j2_*Rr alteration of capital 资本更改
c8X;4
My alternate trustee 候补受托人
by
@q g: amalgamation 合并
' fU #v`i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yl~;! ambit of charges 征税范围；收费范围
1!MJ+?Jl amended valuation 经修订的估值
_`? cBu` American Commodities Exchange 美国商品交易所
piM4grg
\ American Express Bank Limited 美国运通银行
Hvk~BP'
m
American Stock Exchange 美国证券交易所
g ,JfT^ amortization 摊销
. J O3# amount due from banks 存放银行同业的款项
i&>^"_4 rc amount due from banks abroad 存放海外银行同业的款项
z ni9 amount due from holding companies 控股公司欠款
(2H
G V+Dg amount due from local banks 存放本港银行同业的款项
RQ8d1US amount due to banks 银行同业的存款
JyE-c}I amount due to banks abroad 海外银行同业的存款
>JE+j = amount due to holding companies 控股公司存款
Y `j$7!j amount due to local banks 本港银行同业的存款
;
oa+Z:;f amount due to outport banks 外埠银行同业的存款
c%pf,sm' amount for note issue 发行纸币的款额
u:p OP amount of bond 担保契据的款额
8*0QVFn$ amount of consideration 代价款额
.?6p ~ amount of contribution 供款数额
?m *e$!M0 amount of indebtedness 负债款额
3Y38l P:>h amount of principal of the loan 贷款本金额
p\ =T #lb amount of rates chargeable 应征差饷数额
yk4 @@kHW amount of share capital 股本额
>1!u]R<3 amount of sums assured 承保款额
V>QyiB amount of variation 变动幅度
akyMW7'3V< amount of vote 拨款数额
I9 qZE=i amount payable 应付款额
o:QL%J{[ amount receivable 应收款额
sr ;&/l#7h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pL{oVk#, analysis 分析
aNu.4c/ 5 ancillary risk 附属风险
* `+zf7-f annual account 周年帐目；周年帐目报表；年度决算；年结
p($vM^_ <" annual accounting date 年结日期
nvrh7l9nX annual allowance 每年免税额；年积金；年度津贴；年津
(o|bst][S annual balance 年度余额
{`SMxDevc} annual disposable income 每年可动用收入
8HKv _vl annual estimates 周年预算
M99ku' annual fee 年费
iUcX\
uW annual general meeting 周年大会
{V>F69IU annual growth rate 年增率；每年增长率
[Kc ?<3 W annual long-term supplement 长期个案每年补助金
qa^cJ1@ annual pensionable emolument 可供计算退休金的年薪
Un K7&Uo annual report 年报
KuJ9bn{u!C Annual Report on the Consumer Price Index 《消费物价指数年报》
?P +Uv annual return 周年报表；周年申报表；每年报税表格
>rQj 1D)@ Annual Return Rules 《周年报表规则》
Ext C\(X; annual review of consumer prices 每年消费物价回顾
)dfhy annual roll-forward basis 逐年延展方式
9j^rFG!n annual salary 年薪
<Eq S
,cO^ annual statement 年度报表；年度决算表
g~-IT&O 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
#f(tzPD annuitant 年金受益人
L44|/~ annuity 年金
<;#gcF[7> annuity contract 年金合约
G0h&0e{w annuity on human life 人寿年金
> A@yF? antecedent debt 先前的债项
&;?+ ^L> ante-dated cheque 倒填日期支票
*\#<2 QAe anticipated expenditure 预期开支
,5<AV K-#Q anticipated net profit 预期纯利
VXZYRr3F anticipated revenue 预期收入
eb}XooX anti-inflation measure 反通货膨胀措施
ncadVheKt anti-inflationary stance 反通货膨胀立场
.n_Z0&i/w apparent deficit 表面赤字
GKEOjaE apparent financial solvency 表面偿债能力
m EYfsO apparent partner 表面合伙人
cg^~P-i@* application for personal assessment 个人入息课税申请书
2?LPr application of fund 资金应用
%x,HQNRDU application to release as liquidator and to destruct the books of accounts and documents
QsKnaRT 申请免除清盘人职务及毁灭帐簿与文件
Ch l^LEN: appointed actuary 委任精算师
1F>8#+B/W appointed auditor 委任核数师；委任审计师
0VQBm^$( appointed trustee 委任的受托人
n&&C(#mBC appointer 委任人
G"3KYBN> apportioned pro rata 按比例分摊
}s?w-u+(c6 apportionment 分配；分摊
m[" e7>9G Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fz VN;h apportionment formula 分摊方程式
/+B6oE>8 apportionment of estate duty 遗产税的分摊
2A|mXWG}~ appraisal 估价；评估
l #]#_ appreciable growth 可观增长
=3% GLj appreciable impact 显着影响
vv) O+xt appreciable increase 可观增长
Ok)f5")N % appreciation 增值；升值
#F3'<(j appreciation against other currencies 相对其他货币升值
~C>;0a;<: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I m-M2n appreciation tax 增值税
V/DMkO#a appropriation 拨款；拨用；拨付
e]>=;Zn appropriation account 拨款帐目
%L)QTv/ Appropriation Bill 拨款法案
.K-d appropriation-in-aid system 补助拨款办法
)@U~Li/+ approved assets 核准资产
hN0h'JJ[7 approved basket stock 认可一篮子证券
Q ~ N q 5[ approved budget 核准预算
^h=gaNL approved charitable donation 认可慈善捐款
/EQ ^-4yr approved charitable institution 认可慈善机构
}jce5E approved currency 核准货币；认可货币
DfGq m-c approved estimates 核准预算
)#4(4
@R h approved estimates of expenditure 核准开支预算
N`,,sw approved overseas insurer 核准海外保险人
Hr] approved overseas trust company 核准海外信托公司
+3AX1o%p,# approved pooled investment fund 核准汇集投资基金
- f:PgBj approved provident fund scheme 认可公积金计划
:qR8 e J approved provision 核准拨款
|FaK = e approved redeemable share 核准可赎回股份
"5$p=| approved regional stock 认可地区性证券
1)~9Eku6K approved retirement scheme 认可退休金计划
:.BjJ2[S approved subordinated loan 核准附属贷款
e{4e<hd arbitrage 套戥；套汇；套利
RxV
" , arbitrageur 套戥者；套汇者
dci,[TEGu arbitrary amount 临时款项
p}I\H
^"8+ arrangement 措施；安排；协定
*>EV4Hl arrears 欠款
2.@IfBF6 arrears of pay 欠付薪酬
j ~+(#| arrears of revenue 逾期未收税款；逾期未收的帐项
}43qpJ e8U articles of association 组织章程；组织细则；组织章程细则
k $ SMQ6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H8@z/ ascertainment of profit 确定利润
gd%Ho8,T "Asia Clear" “亚洲结算系统”
XfIsf9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
DtS7)/<T
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2} .~
6EU/ Asian Development Fund [ADF] 亚洲发展基金
wLfH/J Asian dollar bond 亚洲美元债券
" ~K ph0- Asian dollar market 亚洲美元市场
VggSDb Asian dollar rate 亚洲美元利率
hSps9*y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.k
up[d( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
< O-R asked price 沽盘；喊价；索价；卖方报价
U:
< assessable income 应评税入息
D^t: R?+ assessable loss 应评税亏损
0x&L'&SpN assessable profit 应评税利润
*|6 vCR assessable value 应评税值
d,'gh4 C assessed profit 估定利润
]_L ;AD assessed value 经评估价值
+n
&8" ) assessment 评税；评定；估价；评税单
x>J(3I5_b assessment number 评税编号；估价编号
7~N4~KAUS assessment of additional tax 补加税评税
Ak}`zIo assessment of performance 业绩评估；实绩评价
qsQTJlq) Assessor 评税主任
;D(6Gy9~ asset price bubbles 资产价格泡沫
Lo)T asset-backed securities 具资产保证的证券
Ow Dwa ~ assets accretion 资产增值
cp`ZeLz2^ assets and liabilities 资产与负债
uE %2kB*] assets betterment statement 资产递增表；资产改进表
;c@B +RquR assets lending 实物放款；有抵押贷款
\^'-=8<* > assets of the company passing on the death 死者去世时转移的公司资产
\4fuC6d2 assets pledged as security for liabilities 用作负债抵押的资产
XZTH[#MqeI assets portfolio 资产投资组合
B'PS-Jr assets price 资产价格
#2*R0 _b assets quality 资产质素
tp\d:4~R assets realization 资产变现
) 2jH&}K assets refinancing arrangement 资产再集资安排
OSh'b$Z assets securitization 资产证券化
fQw= z$ assets situated outside Hong Kong 在香港以外地方的资产
<)L[V assets stripping 削减资产；拆卖资产
eQfXUpk3@I assets value 资产值
6OtNWbB assignee 承让人
Ty;^3 assignment 转让；转让书；转让契
[xdVuL;N assignment of interest 权益转让
T#Z#YM k assignment of letters patent and trade mark 专利证书及商标转让
z4]z3U<}3] assignment of property 物业转让；物业转让书
=[TXH^.0 assignment right 转让权
{X nBj}C assignor 转让人
W:8{} Iu< associate 有联系的人；有关连人士；相联者；合伙人；联系人
g/i.b& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!xU\s'I+# associate member 附属会员
iqWkhJphv associated body corporate 相联法人团体
|B2>}Y/ associated company 相联公司；联属公司
!G'wC0 associated corporation 相联法团
t<^7s9r;I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sei%QE]!/ 公认会计师公会〔英国〕
?uF3Q)rCk Association of Futures Exchange Brokers 香港期货经纪协会
X9&>.?r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IY@N association of underwriters 承保人组织
#)%X0%9.*< assumption of control 接管
E7<l^/<2S+ assurance 担保；保险；转易；转易书
>GDf*
ox[ assurance of interest 权益的转易
Xw162/:h at 19XX price 按一九ＸＸ年价格计算
- C8VDjf9 at a discount 按赔价计算；按贴水价格计算；打折扣
\rH0=~F-P at a premium 按溢价计算；按升水价格计算
'SWK{ t \4 at call 通知付款；按通知
@[TSJi at constant market price 按固定市价计算
anH ]] at constant price 按固定价格计算
(J
j'kW6G6 at cost 按成本计算
8(!?y[ at current market price 按当时市价计算；按现时市价计算
zpcO7AY~ at current price 按当时价格计算；按现时价格计算
#Xi9O. at factor cost 按要素成本计算；按生产要素成本计算
?]_A~ _J! at money-of-the-day price 按付款当日价格计算
TO/SiOd at or better 按指定或较佳价位〔买卖指令〕
Jg6@)<n at par 按面值计算；平价
LP? *RrM at sight 见票即付
L~Xzo at the close 按收市盘
Ece=loV*l at the opening 按开市盘
x+,:k=JMT attestation 见证；见证条款
8T3Nz8Q7 at-the-money option 平价期权
@J<RFgw# attorney 受权人；受托代表人
PyS Fhb@ attornment 新拥有人承认书
)Qh*@ =$- attributable profit 可归属利润
4, ?WNPqo attributable share value 可归属股份价值
O-qpB;| Auckland Stock Exchange 奥克兰证券交易所
P}"uC`036 auction 拍卖
) RNB;K~s9 auctioneer 拍卖商
-b=A j8h audit 审计；核数
jm,c Vo Audit Commission 审计署
+3]V> Mv Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Jo: S *D 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Q
6dqFnz audit review 帐目审查
k;jXVa Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
% \Mc6 audited account 审计帐目；经审计的帐目
-v$ q8_$m" audited annual account 经审计的周年帐目
jt3=<&*Bm audited balance sheet 经审计的资产负债表
5.QY{ + k auditor 核数师；核数主任；审计师
z+<ofZ(. auditor's certificate 核数师证明书；审计师证明书
aq - | auditor's report 核数师报告；审计师报告
UHBMl>~z Aussie bond 澳元债券
OOnhT austerity budget 紧缩预算
bRK\Tua
6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`Nv P)| Australia All Ordinaries Index 澳洲所有普通股票指数
oObQN;A@6 Australian Dollar [AUD] 澳元
Uz%2{HB@{ Australian Options Market 澳大利亚期权市场
:}-izd)/j Australian Securities Commission 澳洲证券事务监察委员会
~ "r(PCa@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?Zc(Zy6 Australian Stock Exchange 澳大利亚证券交易所
\Yh*ywwP# Austrian Schilling [ATS] 奥地利先令
JV?d/[u , authentication 认证；鉴证
7MQxW<0 authority to purchase 委托购买证；委购书
%]N|?9L"= authorization 认可；核准；授权；授权书
5E
=!L
g authorization by direction 指示授权
EF'8-* authorization by instruction 指令授权
B(Er/\-@U authorization by warrant 令状授权
hP$5>G(3 authorization of unit trust 单位信托的认可
f9vit Fkb+ authorized agent 指定代理人
5-UrHbpCZ# authorized capital 法定资本
W#\{[o authorized clerk 出市员
/q)
H0b authorized dealer 认可交易商
sW76RKX8 authorized financial institution 认可财务机构
[9j,5d&m authorized fund 认可基金
,?Vxcr authorized fund house 获授权的基金公司；认可基金公司
Z0D&ayzkh^ authorized institution 认可机构
\IzZJGi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xdY'i0fh authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f Iatp authorized insurer 获授权保险人；获认可承保人
cIkA ~F authorized investment 特准投资项目
IM[=]j. ? authorized person 获授权人
,'l.u?SKyd authorized representative 获授权代表
N "eK9> authorized share capital 法定股本
>SYOtzg% automated quotation system 自动报价系统
5"q{b1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^<v.=7cL0 自动交易系统〔香港期货交易所有限公司〕
+Nka, C^O" automatic adjustment mechanism 自动调整机制
z7lbb*Xe automatic adjustment system 自动调整系统
V0:d b Automatic Clearing House 自动票据交换所
; WL0 automatic exchange rates accumulation system 自动化汇率累集系统
0 f"M-x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0'*'%Iga automatic teller machine [ATM] 自动柜员机
Al]z = autopay 自动转帐
!myF_cv}' available assets 可用资产
_Hq)mF available fiscal reserve 现存财政储备
TUVqQ \oF: available profit 可用利润
rB5+~
K@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9'JkLgz;d+ average 平均；平均数；海损
'MIM_m)H average basic salary 平均基本薪金
gJBk&SDgtP average consumer expenditure 平均消费开支；一般消费开支
,1e@Y~eZ average cost 平均成本
1uhSP!b average cost of land production 增辟土地平均成本
y]f| U-f:~ average daily turnover 平均每日成交额
.w]S !=h average daily wage rate 平均每日工资率
Yy0m &3[ average expenditure pattern 平均开支模式
&]/.=J average growth rate 平均增长率
w2`j&]D6 average net fixed assets 固定资产平均净值
tA{<)T average of relatives 相对价格平均数
)F35WP~ average price 平均价格
jl4rEzV u average propensity to consume 平均消费倾向；一般消费倾向
N
DV_/ BI average propensity to save 平均储蓄倾向；一般储蓄倾向
uM~j average rate 平均率
Q /\ Hc average revenue 平均收入；平均收益
tt>=Vt ' average stock 平均库存；平均存货
l,3[hx average yearly rent 平均年租
6e;. } i avoidance of double taxation 避免双重课税
qT L@N9 avoidance of tax 避税
