A:
]J7.d$7T A share Ａ股；甲类股份
Ljjuf=] abatement of tax 减税；减扣免税额
$,~D-~- ABN AMRO Bank N.V. 荷兰银行
qA6;Q$ above-the-line expenditure 线上项目支出；经常预算支出
:vk TV~ above-the-line receipt 线上项目收入；经常预算收入
b$:<T7vei ABSA Asia Limited 南非联合亚洲有限公司
.d>TU bR; absolute change 绝对数值变更
wR= WS', absolute expenditure 实际开支
11(:# 4Y, absolute guideline figure 绝对准则数字
%^$7z ,>; absolute interest 绝对权益
%0!! 99 8 absolute order of discharge 绝对破产解除令
td#B$$[ absolute profit margin 绝对利润幅度
S @ MO absolute value 实值；绝对值
cRhu]fv() absolutely vested interest 绝对既得权益
&%Lps_+fJ absorbed cost 已吸收成本；已分摊成本
Akbt%& absorption 吸收；分摊；合并
Ma,2_oq+ absorption rate 吸收率；摊配率；分摊率
]V K%6PQ0 ACB Finance Limited 亚洲商业财务有限公司
.` 3O4]N[ acceptable form of reciprocity 合理的互惠条件
VgO:`bDF acceptable rate 适当利率；适当汇率
(}u2) 9 acceptance agreement 承兑协议
]l
WEdf+ acceptance for honour 参加承兑
|8m;}&r$ acceptor 承兑人；接受人；受票人
s8/y|HN^ acceptor for honour 参加承兑人
; NHZD accident insurance 意外保险
!w8 t`Z[' Accident Insurance Association of Hong Kong 香港意外保险公会
T!*lTzNHm accident insurance scheme 意外保险计划
6RLYpQ$+ accident year basis 意外年度基准
S3iXG
@ accommodation 通融；贷款
~S, R`wo accommodation bill 通融票据；空头票据
d/O~"d accommodation party 汇票代发人
? 2#MU account balance 帐户余额；帐户结余
(93 +b%^[ account book 帐簿
eZMDt B account collected in advance 预收款项
V6C*d: account current book 往来帐簿
=x/Ap1 account of after-acquired property 事后取得的财产报告
%|:Gn) 8 account of defaulter 拖欠帐目
OJGEX}3 ' account payable 应付帐款
`"/s," c:D account payee only [A/C payee only] 只可转帐；存入收款人帐户
TUQ+?[ account receivable 应收帐款
#Jo#[-r account receivable report 应收帐款报表
uoM;p' account statement 结单；帐单；会计财务报表
;ctJ9"_g account title 帐户名称；会计科目
1webk;IM accountant's report 会计师报告
#~(VOcRI Accountant's Report Rules 会计师报告规则
? %9-5"U[ accounting and auditing procedure 会计与审计程序；会计与核数程序
AUm"^-@x#> Accounting Arrangements 《会计安排》
c05kHB$O accounting basis 会计基础
oK5"RW accounting by Official Receiver 破产管理署署长呈交的帐目
([r4N#lx Accounting Circular 《会计通告》
8tR(i[L
accounting class 会计类别
< :mV^tK accounting date 记帐日期；会计结算日期
%)$^_4.g accounting for money 款项核算
=sk w@c ^ Accounting Officer 会计主任
ur,!-t(~t accounting period 会计报告期；会计期
{WE1^&Vk-} accounting policy 会计政策；会计方针
V kA$T8 accounting practice 会计惯例
[!ghI%VK accounting principle 会计准则
LK}Ih@ f accounting record 会计记录
ae QvIob@ accounting report 会计报告
h2SVDKj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y%FQ]Q=+ Accounting Society of China 中国会计学会
WPmH4L>T accounting statement 会计报表
`m.).H da accounting system 会计制度；会计系统
=o@CCUKpj accounting transaction 会计事项；帐务交易
'edd6yTd accounting treatment 会计处理
Vy:I[@6@+ accounting year 会计年度
rfgkw accretion 增值；添加
l$PSID accrual 应计项目；应累算数目
^]&uMkPN accrual basis 应计制；权责发生制
(}W+W\. accrual basis accounting 应计制会计；权责发生制会计
=z5'A|Wa=, accrue 应累算；应计
pO* $ '8L accrued benefit 应累算利益
D`?=]Ysz( accrued charges 应计费用
F3XB}; accrued cumulative preference share dividend 应累算的累积优先股股息
LyaFWx accrued expenses 应累算费用
aL9 yNj}2 accrued interest payable 应付利息；应计未付利息
/A8ua=Kn accrued interest receivable 应收利息；应计未收利息
7hs1S| accrued right 累算权益
J|9kWjOf+i accruing profit 应累算的利润
Uq:WW1=kh accumulated fiscal reserve 累积财政储备
-bN;nSgb accumulated profit 累积利润；滚存溢利
O T*C7= accumulated reserve 累积储备
q`HuVilNH accumulation of surplus income 累积收益盈余
_.9):i2<SF acquired assets 既得资产
x}Y acquisition 收购；购置；取得
-VqZw&" acquisition cost 购置成本
TSGJ2u5ie% acquisition expenses 购置费用
g[Z$\A?ZbZ acquisition of 100% interest 收购全部股权
uANG_sX^n acquisition of control 取得控制权
cjf 8N:4N0 acquisition of fixed assets 购置固定资产
i'w8Li acquisition of shell “买壳”
.^aakM acquisition price 收购价
#y<KO`Es act of God 天灾
iYqZBLf{S acting partner 执事合伙人
kYls jM active market 买卖活跃的市场；交投畅旺的市场；旺市
0pO{ {F active partner 积极参与的合伙人
$>PXX32 active trading 交投活跃
qqL :#]lV5 actual circulation 实际流通
5s=Z A*(sY actual cost 实际成本
CFm(
yFk actual expenditure 实际开支；实际支出
NUlp4i~Q actual income 实际入息；实际收入；实际收益
D5o[z:V7" actual market 现货市场
S>-x<'Os actual price 现货价；实际价格
Z*+0gJ <Y actual profit 实际利润
$pV:)N4 actual quotation 实盘；实际价位；实际报价
YP^=b} actual year basis 按实际年度计算
JHxy_<p/ actuals 实货
n(i Uc1Y actuarial investigation 精算调查
ae1?8man actuarial principle 精算原则
z n,y'}, actuarial report 精算师报告
{X8 5 Actuarial Society of Hong Kong 香港精算学会
f<1 4-R= actuarial valuation 精算师估值
g*]hmkYe9 actuary 精算师
{|KFgQ'\ ad referendum agreement 暂定协议；有待覆核的协定
V`c"q.8 ad valorem duty 从价税；按值征税
- 8HK_eQn ad valorem duty system 从价税制
Dl
a }-A: ad valorem fee 从价费
(i1 JDe ad valorem tariff 从价关税
N~""Lc& additional allowance 额外免税额
p?uk|C2 additional amount for unexpired risk 未过期风险的额外款额
BBV"nm_(/ additional assessable profit 补加应评税利润
YUzx,Y>k additional assessment 补加评税
|fL|tkGEa additional commitment 额外承担
mH1 T|UI additional commitment vote 额外承担拨款
N\,[(LbA& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P3 Wnso additional dependent parent allowance 供养父母额外免税额
: 3J0Q additional provision 额外拨款
L70 1j.7" additional stamp duty 附加印花税
50s1o{xwc additional tax 补加税罚款；补加税款
o1kTB&E4B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IhIz 7.| adjudged bankrupt 被裁定破产
%DK0s(*w0 adjudicated bankrupt 裁定破产人
zBQV2.@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
wMW."gM| adjudication of bankruptcy 裁定破产；宣告破产
RP@U0o adjudication of insolvency 裁定无力偿还债务
1zGD~[M adjusted actual 经调整的实数；调整后的实数
O$qxo
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C+0MzfLgf adjusted figure 经调整的数字；调整后的数额
KKB rw+)AJ adjusted liabilities 经调整的负债；调整后的负债
S55h}5Y adjusted loss 经调整的亏损；调整后的亏损
\;!}z3 W w 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
J?wCqA adjusted profit 经调整的利润；调整后的利润
TANv)&,|9 adjusted surplus 经调整的盈余额；调整后的盈余额
AiP#wK ; adjusted value 经调整的价值；调整后的价值
j8cIpbp8x adjustment 调整；修订；理算〔保险〕
^n|yfvR adjustment centre 调剂中心
% Z8' h\| adjustment lag 调整过程的时间差距；调整时差
w#XD4kwQG adjustment mechanism 调整机制
"{;E+-/
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UmR\2
cs adjustment process 调整过程；调整程序
`rLcJcW adjustment range 调整幅度
%O69A$Q[m administered exchange rate 受管制汇率
o>6c?Xi& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u PT2ga ] administration expenses 行政费用
:*=fGwIWS administration fee 手续费；行政费
` !udU,|N administration in bankruptcy 破产管理
Silh[8 administration order 遗产管理令
lZ'WFFWL E administrator 管理人；遗产管理人
qa\e`LD%Y administrator of the estate 遗产管理人
Dru iiA admission of debt 债项承认书
kF;N}O2?{ admission of proof 接纳债权证明
J dM0f!3 advance 放贷款项；垫付款项；预支款项；预付款项
oimM)Yo advance account 暂支帐目；预付款帐户
F@tfbDO? advance compensation 预付补偿金
_xe fFy advance from shareholder 股东垫款
9\zasa advance pending reimbursement 预支以待日后付还
&E]<dmR advanced economy 先进经济体系
;u8a %h! advancement 预付；预付财产
tD~
n PbbB advances warrant 垫款令
( < e q[( advancing 贷出
6e;POW adverse balance 逆差
t/wo
G9N adverse exchange 逆汇
qkM)zO Z^ advertisement addressed to shareholders 在报章刊登的致股东通告
g@O H,h / advice for collection 托收通知书
E0*KKo% advice of drawing 提款通知书；汇票通知书
~n"?*I ` advice of payment 付款通知
O"GuVC}B Advisory Committee [Securities and Futures Commission]
Ke;eI+P[ 谘询委员会〔证券及期货事务监察委员会〕
@!Z1*a. Advisory Committee on Diversification 经济多元化谘询委员会
H|IG"JB affidavit 誓章；遗产申报誓章
} Q?a6(4 affidavit of no receipt 述明无收款的誓章
K1+4W=| affiliate 联号；联营公司；附属公司
Ob&m&2s, affiliated company 附属公司；联号；联营公司
KB"N',kG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9Q.@RO$%C affordability 负担能力
)n&6= Li African Development Bank [AfDB] 非洲开发银行
M!/!* ,~ after-acquired property 事后取得的财产
xZ]QT3U+ after-hours dealing 市后交易
Yyr
qO^9m after-tax profit 税后盈利；税后利润；税后溢利
k-N}tk/5 agency agreement 代理协议
y;if+ agency expenses 代理机构的开支
IAHQT < ] agency fee 代理费
UhKd o Agency Law 《代理法》
d =p=eUd2 agent 代理人；承销人
Nz77"
kC agent of company 公司代理人
E !9(6G4 agent's fee 代理人费；经纪费
)H>?K0I aggregate 总计；总数；总体数字
Kqz+:E8D aggregate amount 总款额；总额
LPeVr^ aggregate assets and liabilities 总体资产与负债
[v+5|twxpU aggregate at constant price 按固定价格计算的总体数字
^@C/2RX! aggregate demand 总需求
*E wDwS$$ aggregate gross position 总持仓量
>B<#,G aggregate limit 总限额
Dv* d$ aggregate of salaries tax 合计薪俸税
@__m>8 wn aggregate performance 总体表现；总体业绩
3L CT-rp aggregate supply 总体供应
*iN5/w{VG aggregate surplus 总盈余
| .gE9'"bv aggregate total 整体总额
.0rTk$B
aggregate value 总值；合计价值
0j!xv( 1 aggregated basis 合计基准
M2$Hb_S{ aggregated net chargeable income 合计应课税入息实额
y9N6!M|'y aggregation 合并计算；合计；总和
?Dl; DE 1 aggregation of incomes of husband and wife 夫妇入息合并计算
v:P=t2q aggregation of property 财产的总和
+MqJJuWB agio 差价；贴水
Hz"FGwd 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》
'T|EwrS j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!Ln 'Mi_B 《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》
zM(-f|wVI) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8OMMV,QF 《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》
AQ?; UDqU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t#VX#dJ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5WA:gy gB& agreement for a settlement 授产协议
m^~5Xr" agreement for assignment 转让协议
D/ VEl{ba- agreement for sale 售卖协议；买卖协议
.Y0O. agreement for sale and purchase 买卖协议
gq]@*C agreement for the payment of interest 支付利息协议
MH|F<$42 agreement for the repayment of money 还款协议
ifNyVE Hy agreement of reinsurance 再保险协议
^?2zoS#iw Agricultural Bank of China 中国农业银行
!' 0PM[ air passenger departure tax 飞机乘客离境税
ck b(+*+l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lbX
YWZ~7 airport tax 机场税
{r~=mQ alcohol duty 酒精税
?t<g|H/|6 alienation 让与；让渡；转让
Na4O( d` alimony 生活费；赡养费
}H<Z`3_U% All Ordinaries Index [AOI] 所有普通股指数
'1rGsfp6In all risks 全险；综合险
E 4'z
All Sales Record for Stock Market 《股票市场成交报告》
(<
>L fn Allied Capital Resources Limited 新联财务有限公司
L]%!YP\<T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ORM3o ucP allocation letter 拨款信件
~"_!O+Pj allocation of fund 分配款项；预留款项
#].q jOj allocation of profit 利润分配；溢利分配
tLU@&NY ` allocation warrant 拨款令
@^<&LG5^ allotment 分配；配股
U)M &AYb allotment notice 股份配售通知；配股通知
*fs[]q'Q allotment of shares 股份分配
TNckyP75u allowable 可获宽免；免税的
BNF*1JO allowable business loss 可扣除的营业亏损
6oq5C D oq allowable expenses 可扣税的支出
gj
iFpW4 allowance 免税额；津贴；备抵；准备金
ACy}w?D< allowance for debts 债项的免税额
j
sD]v)LB allowance for depreciation by wear and tear 耗损折旧免税额
C=(Q0-+L| allowance for funeral expenses 殡殓费的免税额
(?g+.]Dt, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4x<H=CJC allowance for repairs and outgoings 修葺及支出方面的免税额
$)nPj_h allowance to debtor 给债务人的津贴
+V(^ " Z~ alteration of capital 资本更改
vS"h`pL alternate trustee 候补受托人
X- X`Z`o amalgamation 合并
*p=enflU
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M7T*J>i ambit of charges 征税范围；收费范围
}]#z0'Aqsu amended valuation 经修订的估值
k<P` American Commodities Exchange 美国商品交易所
*~YdL 7f)J American Express Bank Limited 美国运通银行
/CH]'u^j American Stock Exchange 美国证券交易所
6"+9$nFyW amortization 摊销
?A3u2- amount due from banks 存放银行同业的款项
o>nw~_ H\ amount due from banks abroad 存放海外银行同业的款项
IN@o9pUjV amount due from holding companies 控股公司欠款
h-|IZ}F7 amount due from local banks 存放本港银行同业的款项
# S/n3 amount due to banks 银行同业的存款
_!VtM#G[ amount due to banks abroad 海外银行同业的存款
~-[!>1!% amount due to holding companies 控股公司存款
5Po:$( amount due to local banks 本港银行同业的存款
"G~! J\ amount due to outport banks 外埠银行同业的存款
pKpB amount for note issue 发行纸币的款额
J<0d"' amount of bond 担保契据的款额
.p.(
\5Fo amount of consideration 代价款额
)hl7)~S< amount of contribution 供款数额
10h; N[ amount of indebtedness 负债款额
8V}| (b# amount of principal of the loan 贷款本金额
;N(L , amount of rates chargeable 应征差饷数额
rM^2yr7H amount of share capital 股本额
9-V'U\}L amount of sums assured 承保款额
/t`, 7y 3T amount of variation 变动幅度
+ue1+# amount of vote 拨款数额
',xUU{5? amount payable 应付款额
5jso)`IL amount receivable 应收款额
Qu,R6G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+lfO4^V analysis 分析
%gs?~Xl)] ancillary risk 附属风险
mj ?Gc annual account 周年帐目；周年帐目报表；年度决算；年结
~;]kqYIJ annual accounting date 年结日期
DQ3 L= annual allowance 每年免税额；年积金；年度津贴；年津
PVH Or^ annual balance 年度余额
^"p . 3Hy annual disposable income 每年可动用收入
VBix8| annual estimates 周年预算
Ynvf;qs annual fee 年费
]M l annual general meeting 周年大会
)XavhS~Ff annual growth rate 年增率；每年增长率
NJE*/_S annual long-term supplement 长期个案每年补助金
EPH
n"YK annual pensionable emolument 可供计算退休金的年薪
+or<(%o @ annual report 年报
OJ"./*H Annual Report on the Consumer Price Index 《消费物价指数年报》
|&{S ~^$ annual return 周年报表；周年申报表；每年报税表格
n42\ty9 Annual Return Rules 《周年报表规则》
_tX=xAO9 annual review of consumer prices 每年消费物价回顾
Y2XxfZ j annual roll-forward basis 逐年延展方式
~-6_-Y| annual salary 年薪
Y%kOq`uT=n annual statement 年度报表；年度决算表
vpf.0!zh 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,E7eL@ annuitant 年金受益人
PuREqa\_[ annuity 年金
FG[rH] annuity contract 年金合约
\eNB L[ annuity on human life 人寿年金
>W 8" Ar antecedent debt 先前的债项
7 s{vou ante-dated cheque 倒填日期支票
UO&$1rV anticipated expenditure 预期开支
>V?0#f45@ anticipated net profit 预期纯利
* 30K }&T anticipated revenue 预期收入
(E)hEQ@8 anti-inflation measure 反通货膨胀措施
` 7w-_o
% anti-inflationary stance 反通货膨胀立场
aVHI U3 apparent deficit 表面赤字
^~-YS-.J#, apparent financial solvency 表面偿债能力
te2 vv]W1 apparent partner 表面合伙人
Kcp YHWCa. application for personal assessment 个人入息课税申请书
\u{4=-C. application of fund 资金应用
[.fh2XrVM application to release as liquidator and to destruct the books of accounts and documents
"Kp#Lx 申请免除清盘人职务及毁灭帐簿与文件
@L~erg>8= appointed actuary 委任精算师
bY.VNA appointed auditor 委任核数师；委任审计师
#@OPi6.#!< appointed trustee 委任的受托人
GW'v\O appointer 委任人
#:0-t!<0C apportioned pro rata 按比例分摊
; veD?| apportionment 分配；分摊
"r_wgl% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oRSA&h Ss apportionment formula 分摊方程式
ZHN'j ] ? apportionment of estate duty 遗产税的分摊
j\IdB:}j appraisal 估价；评估
64mEZ_kG, appreciable growth 可观增长
eGq7+ appreciable impact 显着影响
WY TqQqQk appreciable increase 可观增长
#f) TAA appreciation 增值；升值
K&%CeUa appreciation against other currencies 相对其他货币升值
"lw|EpQk` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|&JeJ0 k>~ appreciation tax 增值税
}}$@Tij19[ appropriation 拨款；拨用；拨付
hBpa"0F appropriation account 拨款帐目
O# ZZ PJ" Appropriation Bill 拨款法案
QHZ",1F appropriation-in-aid system 补助拨款办法
"E\mj'k approved assets 核准资产
.gDq+~r8O approved basket stock 认可一篮子证券
$Q8
&TM}E approved budget 核准预算
5[SwF& zZ approved charitable donation 认可慈善捐款
S Dil\x approved charitable institution 认可慈善机构
ebI2gEu;a approved currency 核准货币；认可货币
>*h+ N?
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`8W HV C$ approved estimates of expenditure 核准开支预算
O1\Hx 8 ^ approved overseas insurer 核准海外保险人
[z2UfH pt~ approved overseas trust company 核准海外信托公司
_ C?Wk:Y@ approved pooled investment fund 核准汇集投资基金
i cTpx#|= approved provident fund scheme 认可公积金计划
MXcW
& b approved provision 核准拨款
x+Xd7N1 approved redeemable share 核准可赎回股份
XP?j sBE approved regional stock 认可地区性证券
0?>(H(D^/ approved retirement scheme 认可退休金计划
zq{UkoME approved subordinated loan 核准附属贷款
I_v}}h{ arbitrage 套戥；套汇；套利
&N/t%q arbitrageur 套戥者；套汇者
? =M ?v;8 arbitrary amount 临时款项
4)8VmCW arrangement 措施；安排；协定
A )sYde( arrears 欠款
:}v-+eIQ arrears of pay 欠付薪酬
; C$+8%P4 arrears of revenue 逾期未收税款；逾期未收的帐项
i>YQ<A1 articles of association 组织章程；组织细则；组织章程细则
A,DBq9Z+4R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}l7+W4~ ascertainment of profit 确定利润
b^d{$eoH?| "Asia Clear" “亚洲结算系统”
H"l4b4)N\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G$i)ELs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
950N\Y @u Asian Development Fund [ADF] 亚洲发展基金
%|(c?`2| Asian dollar bond 亚洲美元债券
WsV"`ij# Asian dollar market 亚洲美元市场
tn ' Jkwp Asian dollar rate 亚洲美元利率
,<tJ` ,0X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6I@j$edZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k(dakFaC^ asked price 沽盘；喊价；索价；卖方报价
6K pq~o assessable income 应评税入息
v{a%TA9- assessable loss 应评税亏损
Q!1 ;xw~ assessable profit 应评税利润
WZNq!K H assessable value 应评税值
&[-(=43@ assessed profit 估定利润
xeU| 5-d' assessed value 经评估价值
,O5X80'.g assessment 评税；评定；估价；评税单
yKV{V?h? assessment number 评税编号；估价编号
Yao}Xo 9} assessment of additional tax 补加税评税
8 mr eHa assessment of performance 业绩评估；实绩评价
o2ggHZe/=@ Assessor 评税主任
Bxm ,?=h asset price bubbles 资产价格泡沫
WMa0L&C~v asset-backed securities 具资产保证的证券
:uo1QavO@, assets accretion 资产增值
$gBQ5Wd assets and liabilities 资产与负债
?ZRF]\dP] assets betterment statement 资产递增表；资产改进表
p5fr}#en assets lending 实物放款；有抵押贷款
DYr#?} 40 assets of the company passing on the death 死者去世时转移的公司资产
4@?0wV assets pledged as security for liabilities 用作负债抵押的资产
Ocx"s\q (
assets portfolio 资产投资组合
j1K3|E assets price 资产价格
w'H' o!*/ assets quality 资产质素
0!|d .jZI assets realization 资产变现
0
jth}\9 assets refinancing arrangement 资产再集资安排
/]TNEU,K assets securitization 资产证券化
OT])t<TF6 assets situated outside Hong Kong 在香港以外地方的资产
+{I_%SsG assets stripping 削减资产；拆卖资产
`uMEK>b assets value 资产值
k
<oB9J assignee 承让人
|NfFe*q0;8 assignment 转让；转让书；转让契
yXR1 NYg assignment of interest 权益转让
'9V/w[mI assignment of letters patent and trade mark 专利证书及商标转让
Q4"\k.
? assignment of property 物业转让；物业转让书
n(F!t,S1i assignment right 转让权
r.H`3m.0q assignor 转让人
)r9 9zdUk associate 有联系的人；有关连人士；相联者；合伙人；联系人
!uEEuD# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BY6#dlDi associate member 附属会员
o{s2T)2 associated body corporate 相联法人团体
,5n!a.T associated company 相联公司；联属公司
} GB~3
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jfxNV2[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w X "hUu 公认会计师公会〔英国〕
i?6& 4 Association of Futures Exchange Brokers 香港期货经纪协会
Q Q3<)i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>j5\J_( ;D association of underwriters 承保人组织
m+Y e`] assumption of control 接管
+ F T c/r assurance 担保；保险；转易；转易书
"Lbsq\W> assurance of interest 权益的转易
q3$8 "Q^ at 19XX price 按一九ＸＸ年价格计算
[A-_?#cZ at a discount 按赔价计算；按贴水价格计算；打折扣
Nn. 9J at a premium 按溢价计算；按升水价格计算
5CkG^9 at call 通知付款；按通知
K~
eak \= at constant market price 按固定市价计算
D|LO!,=b at constant price 按固定价格计算
y7,fFUKl at cost 按成本计算
p&<Ssc at current market price 按当时市价计算；按现时市价计算
U6]#RxH at current price 按当时价格计算；按现时价格计算
buGBqx[ at factor cost 按要素成本计算；按生产要素成本计算
I a&*JYM[ at money-of-the-day price 按付款当日价格计算
n$/| r at or better 按指定或较佳价位〔买卖指令〕
F(G..XJQ at par 按面值计算；平价
0WUBj:@g at sight 见票即付
p/h\QG1
at the close 按收市盘
Y
[ `+7w at the opening 按开市盘
?*fa5=ql attestation 见证；见证条款
Ww]$zd-bo at-the-money option 平价期权
;'"'|} xn attorney 受权人；受托代表人
}@r2 3g% attornment 新拥有人承认书
DB' 0 attributable profit 可归属利润
E`IXBI attributable share value 可归属股份价值
Vm[R p, " Auckland Stock Exchange 奥克兰证券交易所
.a*?Pal@@ auction 拍卖
%6m/ve auctioneer 拍卖商
,-c,3/tyA audit 审计；核数
6 6v,/#K Audit Commission 审计署
7d: ]o> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/G||_Hc 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9c>i>Vja! audit review 帐目审查
zwfft Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HXLnj Xoe audited account 审计帐目；经审计的帐目
6>vR5 pn audited annual account 经审计的周年帐目
FOTe, F.8 audited balance sheet 经审计的资产负债表
C(N' =-;Kl auditor 核数师；核数主任；审计师
%rW}x[M%w? auditor's certificate 核数师证明书；审计师证明书
my 'nDi auditor's report 核数师报告；审计师报告
0j$\k|xFXZ Aussie bond 澳元债券
}. &nEi` austerity budget 紧缩预算
clE9I<1v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VeA@HC `?" Australia All Ordinaries Index 澳洲所有普通股票指数
^)AECn Australian Dollar [AUD] 澳元
V*p[6{U0 Australian Options Market 澳大利亚期权市场
-$d?e%}# Australian Securities Commission 澳洲证券事务监察委员会
h,{m{Xh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
RHF"$6EAFG Australian Stock Exchange 澳大利亚证券交易所
uJ% <+ I Austrian Schilling [ATS] 奥地利先令
7>Sc f authentication 认证；鉴证
W{6QvQD8 authority to purchase 委托购买证；委购书
z74J yY authorization 认可；核准；授权；授权书
PUdv1__C authorization by direction 指示授权
xWLvx'8W authorization by instruction 指令授权
CNB
weM authorization by warrant 令状授权
I,?NYIG"( authorization of unit trust 单位信托的认可
)&c2+Y@ authorized agent 指定代理人
c2E /-n4K@ authorized capital 法定资本
A2'i~_e authorized clerk 出市员
=M\yh,s! authorized dealer 认可交易商
$@AJg authorized financial institution 认可财务机构
yzS]FwW7 authorized fund 认可基金
*6s_7{; authorized fund house 获授权的基金公司；认可基金公司
{*_Ln authorized institution 认可机构
Ai q Kf = authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LO`0^r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
46 ?z*~*G authorized insurer 获授权保险人；获认可承保人
W{,fpm authorized investment 特准投资项目
Hv/C40uM- authorized person 获授权人
eR! # 1ar authorized representative 获授权代表
JYdb^j2c authorized share capital 法定股本
FnGKt\ automated quotation system 自动报价系统
1c$pz:$vX Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1iT_mtXK$ 自动交易系统〔香港期货交易所有限公司〕
j+jC
J< automatic adjustment mechanism 自动调整机制
j*%#~UFw automatic adjustment system 自动调整系统
R`j"iC2 Automatic Clearing House 自动票据交换所
Pf;OYWST automatic exchange rates accumulation system 自动化汇率累集系统
uYC^&siS<s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9ihg[k automatic teller machine [ATM] 自动柜员机
gwj?.7N*k autopay 自动转帐
x\yM|WGL available assets 可用资产
{cdICWy(F3 available fiscal reserve 现存财政储备
bmT%?it available profit 可用利润
}<Ydj .85 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a"( Ws]K average 平均；平均数；海损
Jz8P':6 [ average basic salary 平均基本薪金
4H8r[ average consumer expenditure 平均消费开支；一般消费开支
` m 5\ average cost 平均成本
5_^d3LOT0x average cost of land production 增辟土地平均成本
i\xs!QU average daily turnover 平均每日成交额
hb[ThQ average daily wage rate 平均每日工资率
?$pNd uE average expenditure pattern 平均开支模式
@nH3nn average growth rate 平均增长率
w-).HPe average net fixed assets 固定资产平均净值
jFQ y[k-B average of relatives 相对价格平均数
!'$ *Z( average price 平均价格
_S_,rTf& average propensity to consume 平均消费倾向；一般消费倾向
F8%^Ed~@ average propensity to save 平均储蓄倾向；一般储蓄倾向
xF_u:}7` average rate 平均率
IOHWb& N6 average revenue 平均收入；平均收益
XpAJP++ average stock 平均库存；平均存货
z_c-1iXCW average yearly rent 平均年租
$WYt`U;*lj avoidance of double taxation 避免双重课税
ekx(i
QA avoidance of tax 避税
