A:
\X %FM"r A share Ａ股；甲类股份
YA RL/V abatement of tax 减税；减扣免税额
!<=zFy[J.9 ABN AMRO Bank N.V. 荷兰银行
n(eo_.W2| above-the-line expenditure 线上项目支出；经常预算支出
5!qf{4j above-the-line receipt 线上项目收入；经常预算收入
*p\Zc*N;% ABSA Asia Limited 南非联合亚洲有限公司
Kd+E]$F_OH absolute change 绝对数值变更
m+ s*Io{Ip absolute expenditure 实际开支
63Gq5dF absolute guideline figure 绝对准则数字
+ynhN\S$/ absolute interest 绝对权益
HB5-B XBU absolute order of discharge 绝对破产解除令
* BR#^Wt absolute profit margin 绝对利润幅度
%~Rg `+ absolute value 实值；绝对值
FP=-
jf/ absolutely vested interest 绝对既得权益
Er
j{_i?R? absorbed cost 已吸收成本；已分摊成本
_&V,yp!|
absorption 吸收；分摊；合并
g*YA~J@ absorption rate 吸收率；摊配率；分摊率
u$[8Zmgzz ACB Finance Limited 亚洲商业财务有限公司
GEf=A.WAfw acceptable form of reciprocity 合理的互惠条件
PN]hG,q*4O acceptable rate 适当利率；适当汇率
E\s1p: % acceptance agreement 承兑协议
y _"V=: acceptance for honour 参加承兑
Q}lCQK/g acceptor 承兑人；接受人；受票人
P<vU!`x% q acceptor for honour 参加承兑人
@- |G_BZ accident insurance 意外保险
t7x<=rW7u Accident Insurance Association of Hong Kong 香港意外保险公会
a }FyJp accident insurance scheme 意外保险计划
6#CswSpS accident year basis 意外年度基准
#vy f*jPr accommodation 通融；贷款
cw
2!V@ accommodation bill 通融票据；空头票据
54>0Dv??H accommodation party 汇票代发人
O]=jI account balance 帐户余额；帐户结余
1aRTvaGo account book 帐簿
W&
0R/y7 account collected in advance 预收款项
+O 7(
>a account current book 往来帐簿
*|\bS " account of after-acquired property 事后取得的财产报告
16 `M=R account of defaulter 拖欠帐目
rmkBp_i{| account payable 应付帐款
"uf SHrZv account payee only [A/C payee only] 只可转帐；存入收款人帐户
-`\rDPGf account receivable 应收帐款
k"DZ"JC account receivable report 应收帐款报表
U; m@ account statement 结单；帐单；会计财务报表
,>6a) 2xh account title 帐户名称；会计科目
qX-5/;n accountant's report 会计师报告
:+jg311} Accountant's Report Rules 会计师报告规则
0:[A4S`X accounting and auditing procedure 会计与审计程序；会计与核数程序
L
QV@]z& Accounting Arrangements 《会计安排》
#1'q'f:7 & accounting basis 会计基础
(b#M4ho*f accounting by Official Receiver 破产管理署署长呈交的帐目
95@u| #n Accounting Circular 《会计通告》
mp$IhJ6# accounting class 会计类别
`Pj7:[."[ accounting date 记帐日期；会计结算日期
F=e;[uK\ accounting for money 款项核算
qfJ2iE|o2. Accounting Officer 会计主任
dyn)KDS accounting period 会计报告期；会计期
~%>i lWaHB accounting policy 会计政策；会计方针
*'8q?R?7g accounting practice 会计惯例
dNt^lx accounting principle 会计准则
vkGF_aenk accounting record 会计记录
| wuTw| accounting report 会计报告
A)n_ST0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k0V]<#h87 Accounting Society of China 中国会计学会
r7R'beiH accounting statement 会计报表
z3S"1L7 accounting system 会计制度；会计系统
=h-E N_[ accounting transaction 会计事项；帐务交易
\D z? h accounting treatment 会计处理
/FXvrH( accounting year 会计年度
F 6yFKNK!n accretion 增值；添加
pI K:$eN!/ accrual 应计项目；应累算数目
fG>3gS6& accrual basis 应计制；权责发生制
*Ts$Hj[ accrual basis accounting 应计制会计；权责发生制会计
"QXnE^ accrue 应累算；应计
kK 4 a;j.# accrued benefit 应累算利益
>Df; 1:U accrued charges 应计费用
]m 3c m accrued cumulative preference share dividend 应累算的累积优先股股息
hIqU idJod accrued expenses 应累算费用
18F}3t?? accrued interest payable 应付利息；应计未付利息
q9 ra accrued interest receivable 应收利息；应计未收利息
5"57F88Y1 accrued right 累算权益
PV~D; accruing profit 应累算的利润
KM[0aXOtv accumulated fiscal reserve 累积财政储备
@uRJl $3 accumulated profit 累积利润；滚存溢利
Fw-Rv'\ accumulated reserve 累积储备
D^%IFwU^ accumulation of surplus income 累积收益盈余
lJFy(^KQG, acquired assets 既得资产
FNLS=4 acquisition 收购；购置；取得
z-gMk@l acquisition cost 购置成本
c;q=$MO` acquisition expenses 购置费用
rMIX{K)'f acquisition of 100% interest 收购全部股权
!^F_7u@Q acquisition of control 取得控制权
%p)& mYK{ acquisition of fixed assets 购置固定资产
"A
Bt acquisition of shell “买壳”
|^5"-3Q acquisition price 收购价
k6(</uRj act of God 天灾
NYHK>u/5c acting partner 执事合伙人
Wu{_QuAB active market 买卖活跃的市场；交投畅旺的市场；旺市
8=Oym~ active partner 积极参与的合伙人
kI(3Pf ] . active trading 交投活跃
v+{{j|x= actual circulation 实际流通
iQ
Xlz] ' actual cost 实际成本
-DHzBq=H actual expenditure 实际开支；实际支出
/Q7q2Ne^* actual income 实际入息；实际收入；实际收益
Hm'fK$ y( actual market 现货市场
"TaLvworb4 actual price 现货价；实际价格
*8,W$pe3 actual profit 实际利润
B`R@%U S actual quotation 实盘；实际价位；实际报价
9kWI2cLzQt actual year basis 按实际年度计算
)N- '~<N actuals 实货
64U|]g d$ actuarial investigation 精算调查
!? ZR_=Y% actuarial principle 精算原则
?+ d{Rh) y actuarial report 精算师报告
|LC"1 k Actuarial Society of Hong Kong 香港精算学会
8k:^( kByF actuarial valuation 精算师估值
!$1qn sz actuary 精算师
o S%(~])\ ad referendum agreement 暂定协议；有待覆核的协定
ldp9+7n~ ad valorem duty 从价税；按值征税
y[l{
UBue: ad valorem duty system 从价税制
I>nYI|o1 ad valorem fee 从价费
Ek `bPQ5 ad valorem tariff 从价关税
.GJbrz additional allowance 额外免税额
ly34aD/p~, additional amount for unexpired risk 未过期风险的额外款额
q
6UZ`9&z additional assessable profit 补加应评税利润
bl>W i@GL additional assessment 补加评税
Jy}~ZY additional commitment 额外承担
9[VYd ' additional commitment vote 额外承担拨款
;0m J4G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NX%1L!
# additional dependent parent allowance 供养父母额外免税额
6|q"lS*$S additional provision 额外拨款
q
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Peph..8 Z additional tax 补加税罚款；补加税款
y>t:flD* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&uE )Vr4 R adjudged bankrupt 被裁定破产
N`IXSE adjudicated bankrupt 裁定破产人
~),%w* L adjudication fee 裁定费；评定印花税额手续费；评估契据费
/y {fDCC adjudication of bankruptcy 裁定破产；宣告破产
?,riwDI 2 adjudication of insolvency 裁定无力偿还债务
;0kAm
Vy adjusted actual 经调整的实数；调整后的实数
V*s\ ~h ) adjusted current assets 经调整的流动资产；调整后的流动资产
nHbi{, 3 adjusted figure 经调整的数字；调整后的数额
T=pP adjusted liabilities 经调整的负债；调整后的负债
_J \zj adjusted loss 经调整的亏损；调整后的亏损
ejR$N!LL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+-;v+{ adjusted profit 经调整的利润；调整后的利润
qh6b;ae\x adjusted surplus 经调整的盈余额；调整后的盈余额
r1IvA^X adjusted value 经调整的价值；调整后的价值
*jc
>?)k adjustment 调整；修订；理算〔保险〕
, 2Ed^!` adjustment centre 调剂中心
ZG H
7_K adjustment lag 调整过程的时间差距；调整时差
FLQke"6i0: adjustment mechanism 调整机制
~.^:?yCA adjustment of loss 亏损调整
m=E/um[D adjustment process 调整过程；调整程序
:kI[P f!z adjustment range 调整幅度
X4:84 administered exchange rate 受管制汇率
jbe:"S tw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JE:LA+ ( administration expenses 行政费用
|*J;X<Vm administration fee 手续费；行政费
GjW(&p$& administration in bankruptcy 破产管理
< `Fl Igo administration order 遗产管理令
< HJLs+C administrator 管理人；遗产管理人
y~]D402Cx administrator of the estate 遗产管理人
zF FYl7] admission of debt 债项承认书
" w V admission of proof 接纳债权证明
3)>re & advance 放贷款项；垫付款项；预支款项；预付款项
Q`J U[nY advance account 暂支帐目；预付款帐户
W ?E01"p advance compensation 预付补偿金
kb~
s, @p advance from shareholder 股东垫款
Oz\J + advance pending reimbursement 预支以待日后付还
,)\G<q
yO6 advanced economy 先进经济体系
Ag:/iB ] advancement 预付；预付财产
AX+]Z$ advances warrant 垫款令
_Fj\0S" advancing 贷出
n7ZJ< ~wl adverse balance 逆差
|wb_im adverse exchange 逆汇
ts[8;<YD advertisement addressed to shareholders 在报章刊登的致股东通告
I&15[:b=- advice for collection 托收通知书
,ynN801\m advice of drawing 提款通知书；汇票通知书
lgVT~v{U`n advice of payment 付款通知
} Tm+gJA Advisory Committee [Securities and Futures Commission]
+K'YVB
U} 谘询委员会〔证券及期货事务监察委员会〕
(L4C1h_]9 Advisory Committee on Diversification 经济多元化谘询委员会
34)l3UI~ affidavit 誓章；遗产申报誓章
})@xWU6! affidavit of no receipt 述明无收款的誓章
C<:wSS^@1 affiliate 联号；联营公司；附属公司
0# 1~'e affiliated company 附属公司；联号；联营公司
P; y!Y/$ C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9 f bo affordability 负担能力
7mi=Xa:U African Development Bank [AfDB] 非洲开发银行
&-NGVPk81` after-acquired property 事后取得的财产
ZI$P Qz2i after-hours dealing 市后交易
X0ugnQ6 after-tax profit 税后盈利；税后利润；税后溢利
S]fkA6v
agency agreement 代理协议
}3Ke agency expenses 代理机构的开支
VrT-6r'Y agency fee 代理费
Su,<id S Agency Law 《代理法》
{s*1QBM$\Z agent 代理人；承销人
~a7@O^q 4 agent of company 公司代理人
\hlS?uD\ agent's fee 代理人费；经纪费
T^d<vH aggregate 总计；总数；总体数字
K\ p Z aggregate amount 总款额；总额
2|exY>`w aggregate assets and liabilities 总体资产与负债
`{w|2 [C3 aggregate at constant price 按固定价格计算的总体数字
c3fi<?0&| aggregate demand 总需求
Tp~Qg{%Og aggregate gross position 总持仓量
Gl{2"!mt= aggregate limit 总限额
&u"mFweS aggregate of salaries tax 合计薪俸税
lv.h?"M l aggregate performance 总体表现；总体业绩
I YptNR aggregate supply 总体供应
UZ iL NKc aggregate surplus 总盈余
< uoVGV5N aggregate total 整体总额
0.!vp?
aggregate value 总值；合计价值
874j9ky[ aggregated basis 合计基准
j" ;L { aggregated net chargeable income 合计应课税入息实额
I`@>v%0 aggregation 合并计算；合计；总和
;/23CFYM aggregation of incomes of husband and wife 夫妇入息合并计算
j}@LiH'Q aggregation of property 财产的总和
qa: muW agio 差价；贴水
Ygfy;G% 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》
OL#i !ia. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{KTZSs $n 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
hQzT
=0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o4rf[.z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
bTYR=^9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g rQ,J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rdj3dg'< agreement for a settlement 授产协议
J + Y?'"r agreement for assignment 转让协议
Bq4@I_b agreement for sale 售卖协议；买卖协议
#cD$
DA agreement for sale and purchase 买卖协议
) cOBP}j+ agreement for the payment of interest 支付利息协议
?g K|R agreement for the repayment of money 还款协议
:[_k .1-+ agreement of reinsurance 再保险协议
f0g_Gn $ Agricultural Bank of China 中国农业银行
<[gN4x>' air passenger departure tax 飞机乘客离境税
8&x&Ou$("V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/^~)iTwH airport tax 机场税
y(C',Xn alcohol duty 酒精税
44^jE{,9 alienation 让与；让渡；转让
] : ](xW% alimony 生活费；赡养费
qw|B-lT{: All Ordinaries Index [AOI] 所有普通股指数
n%vmo
f all risks 全险；综合险
"0>AefFd# All Sales Record for Stock Market 《股票市场成交报告》
6lr<{k7Nw Allied Capital Resources Limited 新联财务有限公司
6: R1jF*eG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^#h ;bX# allocation letter 拨款信件
Yv{$XI7 allocation of fund 分配款项；预留款项
'vZWk eo allocation of profit 利润分配；溢利分配
=ZV+*cCC=q allocation warrant 拨款令
dt=M#+g allotment 分配；配股
lH,/N4 r*& allotment notice 股份配售通知；配股通知
[m<8SOMG( allotment of shares 股份分配
=':SOO7 allowable 可获宽免；免税的
o|s|Wm x>u allowable business loss 可扣除的营业亏损
8RZqoQDH allowable expenses 可扣税的支出
&$pQ Jf allowance 免税额；津贴；备抵；准备金
Ni ;jMc allowance for debts 债项的免税额
EUPc+D3 allowance for depreciation by wear and tear 耗损折旧免税额
e/)Vx'd`+ allowance for funeral expenses 殡殓费的免税额
1B{u4w7S4e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7;#o?6!7 allowance for repairs and outgoings 修葺及支出方面的免税额
PMj!T \B| allowance to debtor 给债务人的津贴
$U^ Ms!'L alteration of capital 资本更改
r/+~4W5
alternate trustee 候补受托人
);p:[=$71 amalgamation 合并
@&Af [X4s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
){tT B ambit of charges 征税范围；收费范围
gHH[Q LD=I amended valuation 经修订的估值
IV`+B<3 American Commodities Exchange 美国商品交易所
)\izL]=!t American Express Bank Limited 美国运通银行
eN TKX American Stock Exchange 美国证券交易所
{I$zmVG amortization 摊销
y&F&Z3t amount due from banks 存放银行同业的款项
PC?X E8o amount due from banks abroad 存放海外银行同业的款项
DnB :~&Dw amount due from holding companies 控股公司欠款
\VAS<?3 amount due from local banks 存放本港银行同业的款项
2;SiH ]HNS amount due to banks 银行同业的存款
0n?^I>j amount due to banks abroad 海外银行同业的存款
+'g~3A-G amount due to holding companies 控股公司存款
-0*z"a9<p8 amount due to local banks 本港银行同业的存款
DL '{
rK amount due to outport banks 外埠银行同业的存款
7*Gg#XQ>( amount for note issue 发行纸币的款额
hus9Zv4 amount of bond 担保契据的款额
Hq <!& amount of consideration 代价款额
l8DZ2cw] amount of contribution 供款数额
R36A_ amount of indebtedness 负债款额
:u?L
y[x amount of principal of the loan 贷款本金额
[-=y*lx %g amount of rates chargeable 应征差饷数额
Jj+Hj[(@ amount of share capital 股本额
u>03l(X6f amount of sums assured 承保款额
=kW7|c5Z amount of variation 变动幅度
5 q}7#{A amount of vote 拨款数额
RDu{U (! amount payable 应付款额
~N+H7T.L amount receivable 应收款额
o7fJ@3B/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Gd[: &h analysis 分析
jxgs!B> ancillary risk 附属风险
?$H=n{iW annual account 周年帐目；周年帐目报表；年度决算；年结
J}VG4}L annual accounting date 年结日期
]n4G]ybK% annual allowance 每年免税额；年积金；年度津贴；年津
5mI}IS|@ annual balance 年度余额
f5t/= /6>F annual disposable income 每年可动用收入
y>JSo9[@ annual estimates 周年预算
#<R6!"TNoz annual fee 年费
@aWd0e] annual general meeting 周年大会
E$5A
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h`M TB!o annual long-term supplement 长期个案每年补助金
]M&KUgz annual pensionable emolument 可供计算退休金的年薪
>yt8 gw0J annual report 年报
vq5o?$ :- Annual Report on the Consumer Price Index 《消费物价指数年报》
-h&KC{Xab annual return 周年报表；周年申报表；每年报税表格
(5=B^9 {R Annual Return Rules 《周年报表规则》
{= T9_c annual review of consumer prices 每年消费物价回顾
843O}v' annual roll-forward basis 逐年延展方式
P?`a{sl. annual salary 年薪
'iEu1! t\0 annual statement 年度报表；年度决算表
7MwS[N%# 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
qZh}gu*> annuitant 年金受益人
PCiwQ4~ annuity 年金
4Mv] z^ annuity contract 年金合约
hyC]{E annuity on human life 人寿年金
rIA br5CG antecedent debt 先前的债项
ks(BS k4 ante-dated cheque 倒填日期支票
J4m2|H K anticipated expenditure 预期开支
vqJq=\ .m anticipated net profit 预期纯利
~|8-Mo1ce anticipated revenue 预期收入
2fMKS anti-inflation measure 反通货膨胀措施
S, qEKWyLd anti-inflationary stance 反通货膨胀立场
jtQ} apparent deficit 表面赤字
O P\m~1 apparent financial solvency 表面偿债能力
mq oB]H, apparent partner 表面合伙人
nW_cjYS% application for personal assessment 个人入息课税申请书
\2y [Hy? application of fund 资金应用
LVBE+{P\5? application to release as liquidator and to destruct the books of accounts and documents
)SWLX\b 申请免除清盘人职务及毁灭帐簿与文件
![aa@nOSa appointed actuary 委任精算师
8/ PS# dM\ appointed auditor 委任核数师；委任审计师
#HmZe98[% appointed trustee 委任的受托人
v4X)R
"jJ appointer 委任人
yz^Rm2$f9 apportioned pro rata 按比例分摊
mW 'sdb apportionment 分配；分摊
'0jn|9l58 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Dq9*il;' apportionment formula 分摊方程式
rc7^~S] 5 apportionment of estate duty 遗产税的分摊
HV8=b"D" appraisal 估价；评估
AP/# ?
appreciable growth 可观增长
PI$K+}E appreciable impact 显着影响
~y8KQ-1n" appreciable increase 可观增长
Na$[nv8qh appreciation 增值；升值
h%>yErs appreciation against other currencies 相对其他货币升值
(cm8x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
EVDcj,b" ^ appreciation tax 增值税
V%[3 4G appropriation 拨款；拨用；拨付
'DtC= appropriation account 拨款帐目
9 kLA57 Appropriation Bill 拨款法案
}<=_&n appropriation-in-aid system 补助拨款办法
"<yJ<lS&> approved assets 核准资产
fnJt8Y 4 approved basket stock 认可一篮子证券
gH|:=vfYUR approved budget 核准预算
7Nlk:f)*- approved charitable donation 认可慈善捐款
>AUzsQ approved charitable institution 认可慈善机构
%<^j=K= 0 approved currency 核准货币；认可货币
A\)~y{9bQ approved estimates 核准预算
BKd?%V8:Q approved estimates of expenditure 核准开支预算
+W}6o3x~ approved overseas insurer 核准海外保险人
Vq nM>|| approved overseas trust company 核准海外信托公司
t`E e/L% approved pooled investment fund 核准汇集投资基金
?=V;5H. approved provident fund scheme 认可公积金计划
Z6IWQo,)Rh approved provision 核准拨款
DN;3VT.- approved redeemable share 核准可赎回股份
z?'z{+HY approved regional stock 认可地区性证券
V&J'2Lq approved retirement scheme 认可退休金计划
i^"!"&tW# approved subordinated loan 核准附属贷款
Nh"U~zlh arbitrage 套戥；套汇；套利
g0:{{ w arbitrageur 套戥者；套汇者
zx;~sUR; arbitrary amount 临时款项
Ex@o&j\93 arrangement 措施；安排；协定
/J[s5 { arrears 欠款
QEc4l[^{.B arrears of pay 欠付薪酬
M^ jEp arrears of revenue 逾期未收税款；逾期未收的帐项
-qdt$jI M articles of association 组织章程；组织细则；组织章程细则
28LYGrB
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1SSS0 & ascertainment of profit 确定利润
j. mla "Asia Clear" “亚洲结算系统”
p|Nh:4iN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@k-iy-|3 ) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a S , Asian Development Fund [ADF] 亚洲发展基金
"43F.!P Asian dollar bond 亚洲美元债券
V$3`y=8 Asian dollar market 亚洲美元市场
[Lq9lw&
Asian dollar rate 亚洲美元利率
;={3H_{3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
].Xh=7&2{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1EA#c> I$ asked price 沽盘；喊价；索价；卖方报价
d VyT ` assessable income 应评税入息
3U% kf<m= assessable loss 应评税亏损
1;eWnb( assessable profit 应评税利润
W}M 3z assessable value 应评税值
cr ~.],$Om assessed profit 估定利润
U[W &D%' assessed value 经评估价值
dK>sHUu assessment 评税；评定；估价；评税单
/n1L},67h assessment number 评税编号；估价编号
Q+ZZwq yxD assessment of additional tax 补加税评税
hd@jm^k assessment of performance 业绩评估；实绩评价
3 >mAZZL5[ Assessor 评税主任
j?1wP6/NP asset price bubbles 资产价格泡沫
*1,4#8tB asset-backed securities 具资产保证的证券
IO<Ds#( assets accretion 资产增值
Ix+eP|8F assets and liabilities 资产与负债
0HN%3AG] assets betterment statement 资产递增表；资产改进表
% {ory5 assets lending 实物放款；有抵押贷款
#|=Q5"wU assets of the company passing on the death 死者去世时转移的公司资产
/cZTj!M assets pledged as security for liabilities 用作负债抵押的资产
I %|;M%B assets portfolio 资产投资组合
in `| .# assets price 资产价格
bL/DjsZ@ assets quality 资产质素
8yk4 #CZ assets realization 资产变现
L5r02VzbD assets refinancing arrangement 资产再集资安排
XvVi)`8!u assets securitization 资产证券化
+`uNO<$~f assets situated outside Hong Kong 在香港以外地方的资产
c/E'GG%Q% assets stripping 削减资产；拆卖资产
_RE;}1rb, assets value 资产值
v H/RP assignee 承让人
w>\_d assignment 转让；转让书；转让契
-quJX;~ assignment of interest 权益转让
2@Oz _?O= assignment of letters patent and trade mark 专利证书及商标转让
J;'H],w}f assignment of property 物业转让；物业转让书
5}Z>N,4 assignment right 转让权
5&qBG@Hw] assignor 转让人
Z?u}?-b1\H associate 有联系的人；有关连人士；相联者；合伙人；联系人
3%)@c P:? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(C0Wty associate member 附属会员
I>{o]^xw-D associated body corporate 相联法人团体
U7HfDDh associated company 相联公司；联属公司
+QP(ATdM associated corporation 相联法团
oSIP{lfp2Q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
EVP{7 }K1 公认会计师公会〔英国〕
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!hfIYf Association of Futures Exchange Brokers 香港期货经纪协会
2}15FXgN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'3?-o|v@D association of underwriters 承保人组织
nf1O8FwRb assumption of control 接管
wV-9T*QrM assurance 担保；保险；转易；转易书
<!F".9c@ A assurance of interest 权益的转易
"R gP! at 19XX price 按一九ＸＸ年价格计算
AkCy
C1 at a discount 按赔价计算；按贴水价格计算；打折扣
a(X V~o at a premium 按溢价计算；按升水价格计算
l+j
!CvtI at call 通知付款；按通知
,0{x-S0jX< at constant market price 按固定市价计算
<<R2
X1 at constant price 按固定价格计算
w |abaMam at cost 按成本计算
A?h o<@^ at current market price 按当时市价计算；按现时市价计算
u~PZK.Uf 0 at current price 按当时价格计算；按现时价格计算
KW $.Yy at factor cost 按要素成本计算；按生产要素成本计算
_|T{2Lv wT at money-of-the-day price 按付款当日价格计算
\i+Ad@) at or better 按指定或较佳价位〔买卖指令〕
#x`K4f) at par 按面值计算；平价
|AS~sjWSJ at sight 见票即付
ae" o|Q at the close 按收市盘
A]ZQ?- L/ at the opening 按开市盘
LW k/h 1 attestation 见证；见证条款
W 8F@nY at-the-money option 平价期权
GL~
Wnt attorney 受权人；受托代表人
-f p/3 - attornment 新拥有人承认书
o`G6! attributable profit 可归属利润
-ijzo%&qA attributable share value 可归属股份价值
cbl>:ev1h Auckland Stock Exchange 奥克兰证券交易所
_D$1C aAYo auction 拍卖
+;4 ;~>Y auctioneer 拍卖商
QAAuFZs audit 审计；核数
yzZzaYv "/ Audit Commission 审计署
; tQ(l%! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;YS e:m* 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〕
T}/|nOu
5 audit review 帐目审查
@Ne&%F?^Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wY ??#pS audited account 审计帐目；经审计的帐目
uQ|LkL%< ^ audited annual account 经审计的周年帐目
4ETHaIiWp audited balance sheet 经审计的资产负债表
TU': Rt auditor 核数师；核数主任；审计师
{{?MO{Mh* auditor's certificate 核数师证明书；审计师证明书
(V1;`sI8 auditor's report 核数师报告；审计师报告
w 62m}5eA Aussie bond 澳元债券
[Xt t T austerity budget 紧缩预算
(H"{r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q*94vo- Australia All Ordinaries Index 澳洲所有普通股票指数
$41<ldJ Australian Dollar [AUD] 澳元
"?<(-,T Australian Options Market 澳大利亚期权市场
/GX>L) Australian Securities Commission 澳洲证券事务监察委员会
]=9 d'WL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oUO3,2bn Australian Stock Exchange 澳大利亚证券交易所
? 8/r= Austrian Schilling [ATS] 奥地利先令
W?"l6 s authentication 认证；鉴证
m (o`; authority to purchase 委托购买证；委购书
w]nt_xj authorization 认可；核准；授权；授权书
$-u c#5 7 authorization by direction 指示授权
Hpa6; eT authorization by instruction 指令授权
&iZt(XD authorization by warrant 令状授权
p(nO~I2E authorization of unit trust 单位信托的认可
TspX7<6r authorized agent 指定代理人
Na@; F{ authorized capital 法定资本
\o=9WKc authorized clerk 出市员
#Hz 9@H authorized dealer 认可交易商
` &bF@$(( authorized financial institution 认可财务机构
kvuRT`/ authorized fund 认可基金
6212*Z_Af
authorized fund house 获授权的基金公司；认可基金公司
'n>44_7 L authorized institution 认可机构
%hN(79:g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,i|K} Y& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^/$dSXKF authorized insurer 获授权保险人；获认可承保人
Y652&{>q
authorized investment 特准投资项目
ID`Ot{ y authorized person 获授权人
lJN#_V0qW authorized representative 获授权代表
<Np Mv!g authorized share capital 法定股本
l1|*(%p?X automated quotation system 自动报价系统
F(zCvT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|vm-(HY! 自动交易系统〔香港期货交易所有限公司〕
:3XvHL0rx automatic adjustment mechanism 自动调整机制
Ly3!0P.< automatic adjustment system 自动调整系统
F_g(}wE#
q Automatic Clearing House 自动票据交换所
uD? RL~M automatic exchange rates accumulation system 自动化汇率累集系统
ms;zC/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$y,KDR7^ automatic teller machine [ATM] 自动柜员机
G6qZ>-GiL autopay 自动转帐
4M> pHz4 available assets 可用资产
-:p VDxO available fiscal reserve 现存财政储备
Z.!<YfA) available profit 可用利润
B9y5NX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lR7;{zlSf' average 平均；平均数；海损
gK;dfrU.8Y average basic salary 平均基本薪金
("PZ!z1m1 average consumer expenditure 平均消费开支；一般消费开支
X@}7 # Vt average cost 平均成本
fZr{x$]N0 average cost of land production 增辟土地平均成本
qTRP2rH,L& average daily turnover 平均每日成交额
uL- kihV:- average daily wage rate 平均每日工资率
\)wVO*9*0 average expenditure pattern 平均开支模式
2;*G!rE&*` average growth rate 平均增长率
0tL5t7/Gr average net fixed assets 固定资产平均净值
d }fd^x/ average of relatives 相对价格平均数
Sz<:WY/(x average price 平均价格
Gey-8 average propensity to consume 平均消费倾向；一般消费倾向
_<jU! R average propensity to save 平均储蓄倾向；一般储蓄倾向
,mvFeo;@f average rate 平均率
H)E,([ average revenue 平均收入；平均收益
g.Qn,l]X/p average stock 平均库存；平均存货
6Iv};f"Y average yearly rent 平均年租
a@&qdp avoidance of double taxation 避免双重课税
TCzlu#w avoidance of tax 避税
