A:
4h v'OEl A share Ａ股；甲类股份
=`]yq;(C7j abatement of tax 减税；减扣免税额
ai ,Mez ABN AMRO Bank N.V. 荷兰银行
XJ;J Dch above-the-line expenditure 线上项目支出；经常预算支出
[Pt5c6 L: above-the-line receipt 线上项目收入；经常预算收入
BDg6Z I<n ABSA Asia Limited 南非联合亚洲有限公司
P!";$]+ absolute change 绝对数值变更
=>CrZ23B " absolute expenditure 实际开支
rXz,<^Hmj absolute guideline figure 绝对准则数字
Do|`wpR absolute interest 绝对权益
z
{J1pH_X absolute order of discharge 绝对破产解除令
^ ffh absolute profit margin 绝对利润幅度
FB PT@`~v absolute value 实值；绝对值
wWflZ"% absolutely vested interest 绝对既得权益
.j4IW 3) absorbed cost 已吸收成本；已分摊成本
jL)aU> kN absorption 吸收；分摊；合并
X 3Vpxt b absorption rate 吸收率；摊配率；分摊率
BI=Ie ? ACB Finance Limited 亚洲商业财务有限公司
pz ^"~0o5 acceptable form of reciprocity 合理的互惠条件
F7 7[fp acceptable rate 适当利率；适当汇率
/=\__$l) acceptance agreement 承兑协议
^dP@QMly6 acceptance for honour 参加承兑
I=^%l7 acceptor 承兑人；接受人；受票人
p$@=N6)I.k acceptor for honour 参加承兑人
/BVN JNhz accident insurance 意外保险
}~-)31e'` Accident Insurance Association of Hong Kong 香港意外保险公会
ap9eQsC accident insurance scheme 意外保险计划
4#=!VK8ZH accident year basis 意外年度基准
v.v3HB8p accommodation 通融；贷款
~eL7=G@{ accommodation bill 通融票据；空头票据
{\ziy4<II accommodation party 汇票代发人
a @,tf'Sr account balance 帐户余额；帐户结余
Y@u{73H account book 帐簿
YK l!M/
account collected in advance 预收款项
^m8\fCA* account current book 往来帐簿
N
&p= 4 account of after-acquired property 事后取得的财产报告
qBX<{[ account of defaulter 拖欠帐目
M7,|+W/RK account payable 应付帐款
:N)7SYQT account payee only [A/C payee only] 只可转帐；存入收款人帐户
}+ #ag:M account receivable 应收帐款
,bmTB ZV account receivable report 应收帐款报表
K{>O. 5 account statement 结单；帐单；会计财务报表
o(~JZi k account title 帐户名称；会计科目
cX.v^9kuX accountant's report 会计师报告
iJrscy- Accountant's Report Rules 会计师报告规则
fBd +gT\S accounting and auditing procedure 会计与审计程序；会计与核数程序
Z {_'V+Q1 Accounting Arrangements 《会计安排》
rzaEVXbz1 accounting basis 会计基础
) _2! 1 accounting by Official Receiver 破产管理署署长呈交的帐目
_TQt! Re`, Accounting Circular 《会计通告》
zLX tj - accounting class 会计类别
x5`q)!<& accounting date 记帐日期；会计结算日期
$ 9Q Vl accounting for money 款项核算
R!pV`N Accounting Officer 会计主任
<!OP b(g2 accounting period 会计报告期；会计期
oS,<2Z accounting policy 会计政策；会计方针
KI>7h.t accounting practice 会计惯例
- U/& 3 accounting principle 会计准则
RXx
+rdF0 accounting record 会计记录
(uV7N7 <1 accounting report 会计报告
053W2Si Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6/#= dv Accounting Society of China 中国会计学会
dqKTF_+VhA accounting statement 会计报表
Q n* c<: accounting system 会计制度；会计系统
{8B \-LUR accounting transaction 会计事项；帐务交易
@Qc[' V) accounting treatment 会计处理
wH${q@z _ accounting year 会计年度
H8-,gV accretion 增值；添加
HZK0Ldf accrual 应计项目；应累算数目
:sPku<1is accrual basis 应计制；权责发生制
<&L;9fr accrual basis accounting 应计制会计；权责发生制会计
2Vu|uZd accrue 应累算；应计
W>DpDrO4ml accrued benefit 应累算利益
}=GyBn Xu accrued charges 应计费用
v\MH;DW^Z accrued cumulative preference share dividend 应累算的累积优先股股息
Rthu8NKn accrued expenses 应累算费用
s~]nsqLt9p accrued interest payable 应付利息；应计未付利息
|y:DLsom?i accrued interest receivable 应收利息；应计未收利息
xd .I5 accrued right 累算权益
xwRnrW d^6 accruing profit 应累算的利润
PO%]Jme accumulated fiscal reserve 累积财政储备
/e7'5 #v accumulated profit 累积利润；滚存溢利
k=~?!+p7 accumulated reserve 累积储备
,^<+5TYM7 accumulation of surplus income 累积收益盈余
%~W}262 acquired assets 既得资产
%DV@ 2rC< acquisition 收购；购置；取得
Maa.>2v< acquisition cost 购置成本
?D\%Z Xo acquisition expenses 购置费用
[{ { ?e6J acquisition of 100% interest 收购全部股权
f<}!A$wd acquisition of control 取得控制权
AQiP2`? acquisition of fixed assets 购置固定资产
no/]Me!j= acquisition of shell “买壳”
C`jP8"- acquisition price 收购价
7K;dVB act of God 天灾
PCLSY8N acting partner 执事合伙人
cUm9s>^)/ active market 买卖活跃的市场；交投畅旺的市场；旺市
)-QNWN
H active partner 积极参与的合伙人
b?bYPN+ active trading 交投活跃
Gz6GU.IyQy actual circulation 实际流通
.y0](
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{ &<}*4D actual expenditure 实际开支；实际支出
(jm.vL&5j actual income 实际入息；实际收入；实际收益
G^(&B30V actual market 现货市场
r2](~&i2 actual price 现货价；实际价格
- dOT/%Ux actual profit 实际利润
7 IHD?pnZ actual quotation 实盘；实际价位；实际报价
z\E "={P& actual year basis 按实际年度计算
t!T}Pg(Bo actuals 实货
>=`c [=:Z_ actuarial investigation 精算调查
L|2COX actuarial principle 精算原则
&Bp\kv actuarial report 精算师报告
6_y|4!,:W Actuarial Society of Hong Kong 香港精算学会
#PrV)en actuarial valuation 精算师估值
y[zA [H: actuary 精算师
:HE]P)wz- ad referendum agreement 暂定协议；有待覆核的协定
Fm;)7.%
> ad valorem duty 从价税；按值征税
KJ)nGoP> ad valorem duty system 从价税制
8@fDn(]w ad valorem fee 从价费
'iVo,m[yKU ad valorem tariff 从价关税
@1@q6@9Tu additional allowance 额外免税额
5 i/E=D additional amount for unexpired risk 未过期风险的额外款额
];I| _fXo% additional assessable profit 补加应评税利润
*3/7wSV: additional assessment 补加评税
C^%zV>o additional commitment 额外承担
r$#G%FMv additional commitment vote 额外承担拨款
g& "( - : additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b66X])+4jE additional dependent parent allowance 供养父母额外免税额
fMQ*2zGu95 additional provision 额外拨款
[Kj:~~`T additional stamp duty 附加印花税
,OKM\N , additional tax 补加税罚款；补加税款
Wv0'?NL. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
nFfCw%T? adjudged bankrupt 被裁定破产
|%}s$*s adjudicated bankrupt 裁定破产人
*!' &: adjudication fee 裁定费；评定印花税额手续费；评估契据费
p0rwiBC=q adjudication of bankruptcy 裁定破产；宣告破产
y@M}T{,/ adjudication of insolvency 裁定无力偿还债务
Q@2tT&eL adjusted actual 经调整的实数；调整后的实数
~}5Ml_J$,l adjusted current assets 经调整的流动资产；调整后的流动资产
lkfFAwnc adjusted figure 经调整的数字；调整后的数额
^-IsK#r. k adjusted liabilities 经调整的负债；调整后的负债
"k-ov9yK adjusted loss 经调整的亏损；调整后的亏损
~+#--BhV adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
z9ShP&^4[ adjusted profit 经调整的利润；调整后的利润
w`}9/s;$ adjusted surplus 经调整的盈余额；调整后的盈余额
y"\,%. adjusted value 经调整的价值；调整后的价值
M_1Tx adjustment 调整；修订；理算〔保险〕
4VNb `!e adjustment centre 调剂中心
cU*lB! adjustment lag 调整过程的时间差距；调整时差
vS YKe adjustment mechanism 调整机制
eFSC^ adjustment of loss 亏损调整
R9l7CJM@ adjustment process 调整过程；调整程序
d=Do@)
m| adjustment range 调整幅度
Z va administered exchange rate 受管制汇率
%%~}Lw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q{GSsDo-:V administration expenses 行政费用
yK077zH_ administration fee 手续费；行政费
z9 w&uZz i administration in bankruptcy 破产管理
s$Zq/l$1x administration order 遗产管理令
ZB[(Tv1 administrator 管理人；遗产管理人
QP%kL*=8 administrator of the estate 遗产管理人
(kC} ,} admission of debt 债项承认书
]1?=jlUl admission of proof 接纳债权证明
FxfL+}?Q advance 放贷款项；垫付款项；预支款项；预付款项
?{: D,{+ advance account 暂支帐目；预付款帐户
*w/WHQ`xI advance compensation 预付补偿金
ufCqvv>' advance from shareholder 股东垫款
NGD*ce"w advance pending reimbursement 预支以待日后付还
`x}
Dk<HF advanced economy 先进经济体系
k\pDJ7wF^ advancement 预付；预付财产
uyNJN advances warrant 垫款令
A)z PaXZ advancing 贷出
|= cCv_y adverse balance 逆差
vWl[l
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9&%#nN4`8 advertisement addressed to shareholders 在报章刊登的致股东通告
7%9)C[6NSs advice for collection 托收通知书
o-~~,n\ advice of drawing 提款通知书；汇票通知书
Taf
n:Nw} advice of payment 付款通知
9k:W1wgH1 Advisory Committee [Securities and Futures Commission]
kT^*>=1 谘询委员会〔证券及期货事务监察委员会〕
YZGS-+ Advisory Committee on Diversification 经济多元化谘询委员会
ALd]1a& affidavit 誓章；遗产申报誓章
A )Q h affidavit of no receipt 述明无收款的誓章
A)hhnb0o affiliate 联号；联营公司；附属公司
~XUOW Y75 affiliated company 附属公司；联号；联营公司
a*Ss -y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yW \XNX affordability 负担能力
5g``30:o African Development Bank [AfDB] 非洲开发银行
7]|zkjg I after-acquired property 事后取得的财产
Dz`k[mI after-hours dealing 市后交易
b]*X<,p after-tax profit 税后盈利；税后利润；税后溢利
CV&zi 6 agency agreement 代理协议
u 1ZJHry agency expenses 代理机构的开支
[ ?chK^8 agency fee 代理费
JI"/N`-?;b Agency Law 《代理法》
EZ"bW agent 代理人；承销人
6F`qi: a+ agent of company 公司代理人
Yb[n{.%/g agent's fee 代理人费；经纪费
F7{R~mS; aggregate 总计；总数；总体数字
(*,8KLV_i aggregate amount 总款额；总额
dhHEE|vrz aggregate assets and liabilities 总体资产与负债
Q.,DZp aggregate at constant price 按固定价格计算的总体数字
$!G` D= aggregate demand 总需求
ljPq2v ] aggregate gross position 总持仓量
qy_%~c87 aggregate limit 总限额
iJdP>x aggregate of salaries tax 合计薪俸税
<jeh`g aggregate performance 总体表现；总体业绩
b5j*xZv
aggregate supply 总体供应
&<au/^F aggregate surplus 总盈余
Q|Pbt(44 aggregate total 整体总额
vwKw?Z0%J aggregate value 总值；合计价值
%}C9 aggregated basis 合计基准
&Y1`?1;nw aggregated net chargeable income 合计应课税入息实额
mD7}t aggregation 合并计算；合计；总和
Sx 8l<X aggregation of incomes of husband and wife 夫妇入息合并计算
.nEs:yn aggregation of property 财产的总和
Ap%O~wA' agio 差价；贴水
q] ^,vei Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~ m=$VDWm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2FGx _ Y 《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》
c/
_yMN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.Gh%p`< 《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》
uPkb, :6~Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mDfwn7f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!.EcP=S agreement for a settlement 授产协议
ivfXat- agreement for assignment 转让协议
pI>*u ]x agreement for sale 售卖协议；买卖协议
H"+wsM^@ agreement for sale and purchase 买卖协议
f&ytK agreement for the payment of interest 支付利息协议
Wr5 Q5s)c agreement for the repayment of money 还款协议
1}!L][( agreement of reinsurance 再保险协议
%[`a Agricultural Bank of China 中国农业银行
OV[`|<C ' air passenger departure tax 飞机乘客离境税
<F7V=Er Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*69c-` o airport tax 机场税
Ky kSFB alcohol duty 酒精税
?,07;>& alienation 让与；让渡；转让
+ I5 2EXo alimony 生活费；赡养费
/s|{by`we4 All Ordinaries Index [AOI] 所有普通股指数
C Wi8Fv all risks 全险；综合险
;,X yN+2H All Sales Record for Stock Market 《股票市场成交报告》
*Y%Jl
o Allied Capital Resources Limited 新联财务有限公司
;
0ko@ \Lq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uoj i@ allocation letter 拨款信件
QU T"z' allocation of fund 分配款项；预留款项
v XdZmYrC allocation of profit 利润分配；溢利分配
5M:D?9E + allocation warrant 拨款令
L-\ =J allotment 分配；配股
*N F$1 allotment notice 股份配售通知；配股通知
& Kmy}q
allotment of shares 股份分配
,Ff n)+ allowable 可获宽免；免税的
]^ K;goQv allowable business loss 可扣除的营业亏损
`~h4D(n` allowable expenses 可扣税的支出
_BS
9GB allowance 免税额；津贴；备抵；准备金
{.CMD9F[ allowance for debts 债项的免税额
+=eR%|!@ allowance for depreciation by wear and tear 耗损折旧免税额
;`(R7X
*3 allowance for funeral expenses 殡殓费的免税额
oNM?y:O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cin2>3Z$ allowance for repairs and outgoings 修葺及支出方面的免税额
>(3\k iYS allowance to debtor 给债务人的津贴
"DQ'C% sL9 alteration of capital 资本更改
6/tI8H3E alternate trustee 候补受托人
j L>:>r amalgamation 合并
+e P.s_t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CQ^3v09N;~ ambit of charges 征税范围；收费范围
gU1 #`r>[) amended valuation 经修订的估值
w? LrJ37u American Commodities Exchange 美国商品交易所
rmd;\)#* ` American Express Bank Limited 美国运通银行
p&N#_dmlH American Stock Exchange 美国证券交易所
Rc[ 0aj: amortization 摊销
)oU)}a sY amount due from banks 存放银行同业的款项
OP! R[27> amount due from banks abroad 存放海外银行同业的款项
{0v*xL_O^ amount due from holding companies 控股公司欠款
Gy"%R-j7 amount due from local banks 存放本港银行同业的款项
HpW 42 amount due to banks 银行同业的存款
a eP[+ I9 amount due to banks abroad 海外银行同业的存款
#=,imsW) amount due to holding companies 控股公司存款
"y;bsZBd" amount due to local banks 本港银行同业的存款
h<6UC%'ac amount due to outport banks 外埠银行同业的存款
E
D" !n-Hq amount for note issue 发行纸币的款额
Bh]!WMA w. amount of bond 担保契据的款额
T ~xwo
amount of consideration 代价款额
9 YN? amount of contribution 供款数额
C~4PE>YtTv amount of indebtedness 负债款额
Q2|p \rO amount of principal of the loan 贷款本金额
TNwK da+ amount of rates chargeable 应征差饷数额
Ykqyk')wm amount of share capital 股本额
?GT@puJS- amount of sums assured 承保款额
jO~:<y3
= amount of variation 变动幅度
r[t xlQI9 amount of vote 拨款数额
K^[#] +nQ amount payable 应付款额
Vb|#MNf) amount receivable 应收款额
Q<(YP.k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e}yX_Z' P< analysis 分析
~I=Y{iM ancillary risk 附属风险
zaimGMJ , annual account 周年帐目；周年帐目报表；年度决算；年结
_D,
;MB&7 annual accounting date 年结日期
mpw~hW0- annual allowance 每年免税额；年积金；年度津贴；年津
5F"|E-; annual balance 年度余额
_BM4>r?\ annual disposable income 每年可动用收入
,e722wz annual estimates 周年预算
kOL'|GgK annual fee 年费
]T:;Vo
annual general meeting 周年大会
eU@Cr7@,| annual growth rate 年增率；每年增长率
YDJ4c;3 7 annual long-term supplement 长期个案每年补助金
S$q = ;" annual pensionable emolument 可供计算退休金的年薪
23F/\2MSG annual report 年报
,:Z^ $ Annual Report on the Consumer Price Index 《消费物价指数年报》
|*5 =_vF annual return 周年报表；周年申报表；每年报税表格
A^ \.Z4=d" Annual Return Rules 《周年报表规则》
`>C<}xO annual review of consumer prices 每年消费物价回顾
fV>CZ^=G annual roll-forward basis 逐年延展方式
o{qr !*_3 annual salary 年薪
K5>p89mZ annual statement 年度报表；年度决算表
fr iWW ^ 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
Sl2iz? annuitant 年金受益人
#6v27:XK annuity 年金
N "tFP9;K annuity contract 年金合约
`r"+644 annuity on human life 人寿年金
#N(= 3Cj antecedent debt 先前的债项
^2D1`,| N ante-dated cheque 倒填日期支票
XN=67f$Hw anticipated expenditure 预期开支
=W bOwI)u anticipated net profit 预期纯利
3g'S\ G@ anticipated revenue 预期收入
3f.b\4 U anti-inflation measure 反通货膨胀措施
yOU(2"8p anti-inflationary stance 反通货膨胀立场
Fxs;F p apparent deficit 表面赤字
Kb#4ILA apparent financial solvency 表面偿债能力
{PP9$>4`l apparent partner 表面合伙人
|y;}zQB-dH application for personal assessment 个人入息课税申请书
gN8hJG'0 application of fund 资金应用
#AkV/1Y application to release as liquidator and to destruct the books of accounts and documents
]B"'}%>ez 申请免除清盘人职务及毁灭帐簿与文件
1J=.N|(@Q appointed actuary 委任精算师
6 k{2 +P appointed auditor 委任核数师；委任审计师
lz#GbX n. appointed trustee 委任的受托人
/@ !CKh` appointer 委任人
z<sg0K8z63 apportioned pro rata 按比例分摊
{N2g8W: apportionment 分配；分摊
>WJf=F`_H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$EZN1\ apportionment formula 分摊方程式
oBQ#eW aY apportionment of estate duty 遗产税的分摊
omO
S=d!o appraisal 估价；评估
<9E0iz+j appreciable growth 可观增长
? &G`{Ey appreciable impact 显着影响
]w T 7*( Y appreciable increase 可观增长
oVA?J%EK appreciation 增值；升值
O RGD appreciation against other currencies 相对其他货币升值
FMNm,O] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=ph&sn$;L appreciation tax 增值税
~\ ,w { appropriation 拨款；拨用；拨付
](tx<3h appropriation account 拨款帐目
T{V/+ RM Appropriation Bill 拨款法案
m }a|F S appropriation-in-aid system 补助拨款办法
mK+IEZV<3 approved assets 核准资产
#_lt~ ^ 6 approved basket stock 认可一篮子证券
p.ANVA@: approved budget 核准预算
/MY9
> approved charitable donation 认可慈善捐款
bfB\h *XO approved charitable institution 认可慈善机构
/ ,!qFt approved currency 核准货币；认可货币
t* @2 OW`! approved estimates 核准预算
]{"Br $ approved estimates of expenditure 核准开支预算
Hsih[f approved overseas insurer 核准海外保险人
p
raaY}} approved overseas trust company 核准海外信托公司
QM3,'?ekRH approved pooled investment fund 核准汇集投资基金
M02uO`Y9 approved provident fund scheme 认可公积金计划
,jX M3?>B approved provision 核准拨款
mj| )nOd approved redeemable share 核准可赎回股份
6x "Q
approved regional stock 认可地区性证券
\V9Z #> approved retirement scheme 认可退休金计划
u@ jX+\ approved subordinated loan 核准附属贷款
-':Y\:W arbitrage 套戥；套汇；套利
uwRr LF arbitrageur 套戥者；套汇者
0sI1GhVR arbitrary amount 临时款项
iX0iRC6f arrangement 措施；安排；协定
qB)"qFa
arrears 欠款
K;LZ- arrears of pay 欠付薪酬
q o<&J f arrears of revenue 逾期未收税款；逾期未收的帐项
b-3*Nl _% articles of association 组织章程；组织细则；组织章程细则
+ ?p .?I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h~C.VJWl ascertainment of profit 确定利润
i)#s.6.D> "Asia Clear" “亚洲结算系统”
{Fzs@,|W. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D")_;NLE1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Wf{O[yL* Asian Development Fund [ADF] 亚洲发展基金
8q1wH Z Asian dollar bond 亚洲美元债券
rr#K"S P Asian dollar market 亚洲美元市场
8/0Y vh Asian dollar rate 亚洲美元利率
G_> #Js Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9f\/\L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aR\\<due asked price 沽盘；喊价；索价；卖方报价
p7:{^ assessable income 应评税入息
jy]JiQ B assessable loss 应评税亏损
+7t6k7]c assessable profit 应评税利润
Rb(SBa assessable value 应评税值
^
wY[3"{ assessed profit 估定利润
C> [ Uvc assessed value 经评估价值
7\ nf:. assessment 评税；评定；估价；评税单
ICAH G7 , assessment number 评税编号；估价编号
Cg z D $`~ assessment of additional tax 补加税评税
Q5%#^ZdsTd assessment of performance 业绩评估；实绩评价
CRbdAqofV Assessor 评税主任
Hcc"b0>}{ asset price bubbles 资产价格泡沫
H3Se={5h\A asset-backed securities 具资产保证的证券
Xn~I=Ml d assets accretion 资产增值
kD bhu^~B assets and liabilities 资产与负债
0oEOre3^% assets betterment statement 资产递增表；资产改进表
<cA/<3k) assets lending 实物放款；有抵押贷款
Jvun?J
m assets of the company passing on the death 死者去世时转移的公司资产
|Yq$s U assets pledged as security for liabilities 用作负债抵押的资产
1^i Pj i/ assets portfolio 资产投资组合
K(XN-D/c assets price 资产价格
(%O@r!{ assets quality 资产质素
<(vCiH9~P assets realization 资产变现
U35AX9/ assets refinancing arrangement 资产再集资安排
?YeWH
WM assets securitization 资产证券化
Z'H5,)j0R assets situated outside Hong Kong 在香港以外地方的资产
CR2_;x:0 assets stripping 削减资产；拆卖资产
wO2_DyMm@ assets value 资产值
p _d:eZ assignee 承让人
7OjR ._@ assignment 转让；转让书；转让契
7<H
|QL& assignment of interest 权益转让
)]#aa uC+ assignment of letters patent and trade mark 专利证书及商标转让
f<A5? eKw assignment of property 物业转让；物业转让书
udeoW-_ assignment right 转让权
Ew3ibXD assignor 转让人
oA1a /[# associate 有联系的人；有关连人士；相联者；合伙人；联系人
-gQCn>" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:W@#) 1= associate member 附属会员
ki>~H!zB associated body corporate 相联法人团体
7mm1P9Z associated company 相联公司；联属公司
cWajrLw associated corporation 相联法团
t#!yrQ..'G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Et_V,s<| 公认会计师公会〔英国〕
fu$R7 Association of Futures Exchange Brokers 香港期货经纪协会
~n}k\s~|4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[%&ZPJT%i association of underwriters 承保人组织
ItVugI(^ C assumption of control 接管
ZIdA \_c assurance 担保；保险；转易；转易书
j1 =`| assurance of interest 权益的转易
-X+H2G at 19XX price 按一九ＸＸ年价格计算
xJ2*LM- at a discount 按赔价计算；按贴水价格计算；打折扣
<LRey%{q at a premium 按溢价计算；按升水价格计算
DS|KkTy3 at call 通知付款；按通知
e *j . at constant market price 按固定市价计算
,sGZ2=M}J at constant price 按固定价格计算
fh^lO ^ at cost 按成本计算
* %vwM7 at current market price 按当时市价计算；按现时市价计算
dJ?XPo"Cm= at current price 按当时价格计算；按现时价格计算
.vG,fuf8 at factor cost 按要素成本计算；按生产要素成本计算
<W]g2>9o9 at money-of-the-day price 按付款当日价格计算
[yj).*0 at or better 按指定或较佳价位〔买卖指令〕
G^"Vo x4 at par 按面值计算；平价
X0*QV- RN at sight 见票即付
-YD+(c`l at the close 按收市盘
TPhTaKCio at the opening 按开市盘
'Peni1_ attestation 见证；见证条款
(Z5##dS3 at-the-money option 平价期权
#yI.nzA* attorney 受权人；受托代表人
Z!0]/ mCE8 attornment 新拥有人承认书
V<HU6w attributable profit 可归属利润
w:' dhr': attributable share value 可归属股份价值
}3R13 Auckland Stock Exchange 奥克兰证券交易所
^`f *'Z auction 拍卖
_lW+>xQ auctioneer 拍卖商
;6
+} z~ audit 审计；核数
I]! ^;)) Audit Commission 审计署
c"!lwm3b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r}yG0c, 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〕
`]Bxn) b( audit review 帐目审查
d3^OEwe Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j]0^y}5f+s audited account 审计帐目；经审计的帐目
$hxN hI audited annual account 经审计的周年帐目
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nJ Zie8m audited balance sheet 经审计的资产负债表
kX:tc auditor 核数师；核数主任；审计师
R_sC! - auditor's certificate 核数师证明书；审计师证明书
u9=SpgB# auditor's report 核数师报告；审计师报告
_if|TFw;h Aussie bond 澳元债券
N)% ;jh:T austerity budget 紧缩预算
63?)K s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z'p:gv] Australia All Ordinaries Index 澳洲所有普通股票指数
TO,rxf Australian Dollar [AUD] 澳元
1xf=_F0`& Australian Options Market 澳大利亚期权市场
}B7K@Wu# Australian Securities Commission 澳洲证券事务监察委员会
i~J;G#b Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g fU-"VpHE Australian Stock Exchange 澳大利亚证券交易所
z=&z_}M8 Austrian Schilling [ATS] 奥地利先令
;DnUQ j authentication 认证；鉴证
6I_Hd> 4 authority to purchase 委托购买证；委购书
~8 `:7m? authorization 认可；核准；授权；授权书
%=j3jj[ authorization by direction 指示授权
!2:3MbtR authorization by instruction 指令授权
zq5'i!s !0 authorization by warrant 令状授权
yz+, gLY authorization of unit trust 单位信托的认可
^5=UK7e5KY authorized agent 指定代理人
N^VD=<#T authorized capital 法定资本
b=a!j=-D authorized clerk 出市员
CLKov\U\ authorized dealer 认可交易商
&$`hQgi authorized financial institution 认可财务机构
0e ["]Tlnm authorized fund 认可基金
2Ha5yaTL authorized fund house 获授权的基金公司；认可基金公司
$3=:E 36K authorized institution 认可机构
Nkx C s authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V's:>; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0JRD authorized insurer 获授权保险人；获认可承保人
q&'Lbxc>c authorized investment 特准投资项目
AV&yo ag1 authorized person 获授权人
"f QRk authorized representative 获授权代表
'UM!*fk7C authorized share capital 法定股本
TPO1 GF automated quotation system 自动报价系统
FqA3 { Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r0m)j 自动交易系统〔香港期货交易所有限公司〕
z}}]jR \y? automatic adjustment mechanism 自动调整机制
j_?cpm{~ml automatic adjustment system 自动调整系统
xSpC'"
Automatic Clearing House 自动票据交换所
_8K%`6!"Z automatic exchange rates accumulation system 自动化汇率累集系统
guN4-gGDr< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+-068k( automatic teller machine [ATM] 自动柜员机
\9)[ #Ld autopay 自动转帐
juToO available assets 可用资产
a! Yb1[ available fiscal reserve 现存财政储备
yt.c5> B^ available profit 可用利润
e/e0d<(1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X=qS"O 1 average 平均；平均数；海损
X7aXxPCq1 average basic salary 平均基本薪金
PB~_I= average consumer expenditure 平均消费开支；一般消费开支
< z#BsnjW{ average cost 平均成本
mp `PE= average cost of land production 增辟土地平均成本
i% (yk#=V average daily turnover 平均每日成交额
m^!Sv?hV average daily wage rate 平均每日工资率
[ h}K$q average expenditure pattern 平均开支模式
zjbE 7^ N average growth rate 平均增长率
24@^{
} average net fixed assets 固定资产平均净值
rb_Z5T average of relatives 相对价格平均数
l^ 4OC average price 平均价格
Mps
*}9 average propensity to consume 平均消费倾向；一般消费倾向
"!&B4 average propensity to save 平均储蓄倾向；一般储蓄倾向
#-x@" +z average rate 平均率
\v`#| lT$ average revenue 平均收入；平均收益
t/:w1rw average stock 平均库存；平均存货
`ENP=kL(+ average yearly rent 平均年租
j)D-BK&+ avoidance of double taxation 避免双重课税
{Qtq7q. avoidance of tax 避税
