A:
D$I5z. a A share Ａ股；甲类股份
j~[ z2tV abatement of tax 减税；减扣免税额
qKr8)}h ABN AMRO Bank N.V. 荷兰银行
GLeK'0Q@ above-the-line expenditure 线上项目支出；经常预算支出
s;01u _ above-the-line receipt 线上项目收入；经常预算收入
e#$]Y?, ABSA Asia Limited 南非联合亚洲有限公司
0dE@c./R i absolute change 绝对数值变更
RC7]'4o absolute expenditure 实际开支
Ch <[l8;K absolute guideline figure 绝对准则数字
0=2@ absolute interest 绝对权益
\Je0CD=e` absolute order of discharge 绝对破产解除令
Whm ,F^ absolute profit margin 绝对利润幅度
<7/R,\Wg~ absolute value 实值；绝对值
F Q<Ju. absolutely vested interest 绝对既得权益
[+n*~ absorbed cost 已吸收成本；已分摊成本
o ,AA C absorption 吸收；分摊；合并
aBNc(?ri absorption rate 吸收率；摊配率；分摊率
dx M On ACB Finance Limited 亚洲商业财务有限公司
jCOIuw acceptable form of reciprocity 合理的互惠条件
)rn*iJ.e8 acceptable rate 适当利率；适当汇率
#S!)JM|4wk acceptance agreement 承兑协议
'7hu 2i5 acceptance for honour 参加承兑
n|9-KTe7|* acceptor 承兑人；接受人；受票人
:L F? acceptor for honour 参加承兑人
5\:^ y'g[ accident insurance 意外保险
-*X a3/kQ Accident Insurance Association of Hong Kong 香港意外保险公会
*x@Onj accident insurance scheme 意外保险计划
V c&! OE accident year basis 意外年度基准
p6>Svcc accommodation 通融；贷款
8l vV4yb accommodation bill 通融票据；空头票据
g+vva " accommodation party 汇票代发人
R O+GK`J account balance 帐户余额；帐户结余
Lo{
E:5q account book 帐簿
G|!Tj X7s account collected in advance 预收款项
|"ls\ 7 account current book 往来帐簿
Yvw(t j5_5 account of after-acquired property 事后取得的财产报告
ayR- \mZ account of defaulter 拖欠帐目
&^ 1$^= account payable 应付帐款
,8U &?8l account payee only [A/C payee only] 只可转帐；存入收款人帐户
snE8 K}4 account receivable 应收帐款
[=6]+V83M account receivable report 应收帐款报表
y\4L{GlBM account statement 结单；帐单；会计财务报表
)~)J?l3 { account title 帐户名称；会计科目
* 2p t%eav accountant's report 会计师报告
Gp ?a(-K5 Accountant's Report Rules 会计师报告规则
[B\h$IcRv accounting and auditing procedure 会计与审计程序；会计与核数程序
o=1Uh,S3R Accounting Arrangements 《会计安排》
B+P(M!m 3 accounting basis 会计基础
4gI/!,J(b accounting by Official Receiver 破产管理署署长呈交的帐目
jS]ru-5. Accounting Circular 《会计通告》
+%yfcyZ. accounting class 会计类别
k]F[>26k accounting date 记帐日期；会计结算日期
A VlhNIr accounting for money 款项核算
4VJ-,Z Accounting Officer 会计主任
D=j-!{zB accounting period 会计报告期；会计期
B KCA < accounting policy 会计政策；会计方针
S 6@u@C accounting practice 会计惯例
4KhV|#-;k accounting principle 会计准则
_mqL8ho accounting record 会计记录
)B"jF>9)[ accounting report 会计报告
]sf7{lVT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:%t U'w Accounting Society of China 中国会计学会
?pW`cFLDHF accounting statement 会计报表
GZ N ^k+w accounting system 会计制度；会计系统
eVjBGJ=2e accounting transaction 会计事项；帐务交易
<=zQ NBtx accounting treatment 会计处理
n\Z!ff/ accounting year 会计年度
SA&Rep^ accretion 增值；添加
%KC yb accrual 应计项目；应累算数目
xI #9 accrual basis 应计制；权责发生制
#+ +lg{ accrual basis accounting 应计制会计；权责发生制会计
.F9 8G/s accrue 应累算；应计
Q|S.R1L^ accrued benefit 应累算利益
g0xuxK;9c accrued charges 应计费用
\tf <B\oa accrued cumulative preference share dividend 应累算的累积优先股股息
k^3>Y%^1 accrued expenses 应累算费用
|7'df &CA accrued interest payable 应付利息；应计未付利息
CpUk Cgg accrued interest receivable 应收利息；应计未收利息
$p1(He0 2 accrued right 累算权益
Sq>dt[7 accruing profit 应累算的利润
B nFwlw accumulated fiscal reserve 累积财政储备
]R+mKUZ9 accumulated profit 累积利润；滚存溢利
}MJy
+Z8& accumulated reserve 累积储备
,?J! accumulation of surplus income 累积收益盈余
-^&<Z
0m acquired assets 既得资产
<T` 7%$/E acquisition 收购；购置；取得
[<lHCQXJ/ acquisition cost 购置成本
>!eAM ) acquisition expenses 购置费用
;v}GJ<3 acquisition of 100% interest 收购全部股权
j8v8uZ;x acquisition of control 取得控制权
7x"R3 acquisition of fixed assets 购置固定资产
G)EU_UE 9 acquisition of shell “买壳”
? ^0:3$La acquisition price 收购价
R5N%e%[ act of God 天灾
[>jbhV' acting partner 执事合伙人
R6` WN active market 买卖活跃的市场；交投畅旺的市场；旺市
|B?cV c0 active partner 积极参与的合伙人
u4t7Ie*Q active trading 交投活跃
f}o\*|k_| actual circulation 实际流通
}s7 $7 actual cost 实际成本
}z eO]"` actual expenditure 实际开支；实际支出
cXA
i k- actual income 实际入息；实际收入；实际收益
\ ZgE actual market 现货市场
H`*LBqDk actual price 现货价；实际价格
wg9t)1k{e actual profit 实际利润
.< ->C?# actual quotation 实盘；实际价位；实际报价
"IZa!eUW actual year basis 按实际年度计算
C'>|J9~Gz actuals 实货
!O\82d1P actuarial investigation 精算调查
.T}Wdn g actuarial principle 精算原则
!8TlD-ZT/ actuarial report 精算师报告
h1 j ! IG Actuarial Society of Hong Kong 香港精算学会
W =D4r actuarial valuation 精算师估值
KI.q@zO6| actuary 精算师
Q)~aiI0 ad referendum agreement 暂定协议；有待覆核的协定
x)
,eI'mf ad valorem duty 从价税；按值征税
R4[N:~Z$| ad valorem duty system 从价税制
FI)17i$
ad valorem fee 从价费
=rMUov h ad valorem tariff 从价关税
zyk T*V additional allowance 额外免税额
V><,UI=,n additional amount for unexpired risk 未过期风险的额外款额
G0CW}e@) additional assessable profit 补加应评税利润
>Rl " additional assessment 补加评税
&xU[E!2H% additional commitment 额外承担
`XJG(Oas\ additional commitment vote 额外承担拨款
LGq'WU31:) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DEBB()6, additional dependent parent allowance 供养父母额外免税额
:,3C 0 T3r additional provision 额外拨款
9)h"-H;5: additional stamp duty 附加印花税
)cX*I gO additional tax 补加税罚款；补加税款
Ab~3{Q]# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qFicBpB adjudged bankrupt 被裁定破产
B~ 'vCuE adjudicated bankrupt 裁定破产人
Q3XpHnufu+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
1rNzJ ;' adjudication of bankruptcy 裁定破产；宣告破产
=T3 <gGM adjudication of insolvency 裁定无力偿还债务
|.(dq ^ adjusted actual 经调整的实数；调整后的实数
]Oe2JfJwx adjusted current assets 经调整的流动资产；调整后的流动资产
OyStq i adjusted figure 经调整的数字；调整后的数额
U#0Q) adjusted liabilities 经调整的负债；调整后的负债
#%pI(,o= adjusted loss 经调整的亏损；调整后的亏损
y;4OY 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
kGH }[w adjusted profit 经调整的利润；调整后的利润
s%vis{2 adjusted surplus 经调整的盈余额；调整后的盈余额
zv|2:4H adjusted value 经调整的价值；调整后的价值
$| zX| adjustment 调整；修订；理算〔保险〕
>,v`EIg adjustment centre 调剂中心
.H escg/S adjustment lag 调整过程的时间差距；调整时差
w VvF^VHV^ adjustment mechanism 调整机制
S U MrFd~ adjustment of loss 亏损调整
= h-U
adjustment process 调整过程；调整程序
({ +!`}GY adjustment range 调整幅度
B~ ?*?Z' administered exchange rate 受管制汇率
cF\;_0u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+UC G0D administration expenses 行政费用
@T@< _ ?) administration fee 手续费；行政费
kq?Ms|h administration in bankruptcy 破产管理
)~ & CvJ administration order 遗产管理令
@CNi{. RX administrator 管理人；遗产管理人
Z< 1 administrator of the estate 遗产管理人
bpOYHc6,*` admission of debt 债项承认书
@Y?#Sl* admission of proof 接纳债权证明
' Y?"{HZ advance 放贷款项；垫付款项；预支款项；预付款项
\9.bt:k@OT advance account 暂支帐目；预付款帐户
bc* X/). advance compensation 预付补偿金
, |0}<% advance from shareholder 股东垫款
N(O9&L*4fm advance pending reimbursement 预支以待日后付还
u6J8"<
-W advanced economy 先进经济体系
\Yy$MLs advancement 预付；预付财产
Juo^ , advances warrant 垫款令
dSLU>E3g advancing 贷出
<'}YyU= adverse balance 逆差
#`~C)= - adverse exchange 逆汇
SDL7<ZaE advertisement addressed to shareholders 在报章刊登的致股东通告
jY & k advice for collection 托收通知书
)i6m zzj5 advice of drawing 提款通知书；汇票通知书
!d'GE`w T advice of payment 付款通知
n #mA/H;wV Advisory Committee [Securities and Futures Commission]
Nxf OF 谘询委员会〔证券及期货事务监察委员会〕
sm9k/(- Advisory Committee on Diversification 经济多元化谘询委员会
3v(* 5 affidavit 誓章；遗产申报誓章
b jy Zk_\ affidavit of no receipt 述明无收款的誓章
aasoW\UG affiliate 联号；联营公司；附属公司
-<6\1J affiliated company 附属公司；联号；联营公司
+u.1 ;qF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9q)Kfz affordability 负担能力
CMe
06^U African Development Bank [AfDB] 非洲开发银行
y@1+I ~@ after-acquired property 事后取得的财产
2{D{sa after-hours dealing 市后交易
hC:n5]K after-tax profit 税后盈利；税后利润；税后溢利
vp19 41 P agency agreement 代理协议
:X"?kK0 V agency expenses 代理机构的开支
,y1PbA0m agency fee 代理费
% BVs47g Agency Law 《代理法》
0mpX)S agent 代理人；承销人
#akpXdXs agent of company 公司代理人
$': E\*ICb agent's fee 代理人费；经纪费
ycc4W*] aggregate 总计；总数；总体数字
}q`ts=dlGt aggregate amount 总款额；总额
+ 00b)TF aggregate assets and liabilities 总体资产与负债
UMv.{iEj aggregate at constant price 按固定价格计算的总体数字
]E7F /O/. aggregate demand 总需求
,k.3|aZE aggregate gross position 总持仓量
B{/R: Hm aggregate limit 总限额
8Pfb~&X^Ws aggregate of salaries tax 合计薪俸税
Y5f1l UT aggregate performance 总体表现；总体业绩
Q}`0W[a
~ aggregate supply 总体供应
@>u}eB>Kn aggregate surplus 总盈余
,NOsFO-`< aggregate total 整体总额
~Io7] aggregate value 总值；合计价值
j_/>A=OD aggregated basis 合计基准
*lYVY) L aggregated net chargeable income 合计应课税入息实额
-^K"ZP1 aggregation 合并计算；合计；总和
Amp#GR1CA aggregation of incomes of husband and wife 夫妇入息合并计算
y?rPlA_ aggregation of property 财产的总和
\j+1V1t9 agio 差价；贴水
iM AfJ-oN Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)5rb &M} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6 uv#de 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
bNm#tmSt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ICpAt~3[M 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
jGJLSEe_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.I$qCb|FP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
XywE1}3 agreement for a settlement 授产协议
6RG)` bu agreement for assignment 转让协议
iyA'#bE- agreement for sale 售卖协议；买卖协议
V Q"hUX8 agreement for sale and purchase 买卖协议
8H;t_B agreement for the payment of interest 支付利息协议
?TM ,Q agreement for the repayment of money 还款协议
PZ2;v < agreement of reinsurance 再保险协议
:C7_J p*Qv Agricultural Bank of China 中国农业银行
f6EZ(
v air passenger departure tax 飞机乘客离境税
k\ wW##=v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
M*y)6H k~ airport tax 机场税
^({})T0wu alcohol duty 酒精税
H6kR)~zhf alienation 让与；让渡；转让
3e
#p @sB alimony 生活费；赡养费
+:8fC$vVfC All Ordinaries Index [AOI] 所有普通股指数
-mAUo;O all risks 全险；综合险
Q8C_9r/:N> All Sales Record for Stock Market 《股票市场成交报告》
WM
Fb4SUR Allied Capital Resources Limited 新联财务有限公司
C`K?7v3$m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nv GF2(;l allocation letter 拨款信件
4 <9=5 q] allocation of fund 分配款项；预留款项
BYpG allocation of profit 利润分配；溢利分配
_?<|{O allocation warrant 拨款令
7 zA'ri3w allotment 分配；配股
8R2QZXJb- allotment notice 股份配售通知；配股通知
={_C&57N1 allotment of shares 股份分配
cU
R kP` allowable 可获宽免；免税的
0 bz'& allowable business loss 可扣除的营业亏损
_|iSF2f,X allowable expenses 可扣税的支出
]@dZ{H| allowance 免税额；津贴；备抵；准备金
?b*s.
^ allowance for debts 债项的免税额
}]e-{C} allowance for depreciation by wear and tear 耗损折旧免税额
%9w::hav allowance for funeral expenses 殡殓费的免税额
b+,' ;bW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f) zn TJL allowance for repairs and outgoings 修葺及支出方面的免税额
*Y ,x|F allowance to debtor 给债务人的津贴
7_%"BVb" alteration of capital 资本更改
fo5iJz"Z alternate trustee 候补受托人
(XeE2l2M amalgamation 合并
V:qSy#e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E;,u2 [3 ambit of charges 征税范围；收费范围
x8wD 0D amended valuation 经修订的估值
N2B|SO'' American Commodities Exchange 美国商品交易所
H+1-] 'g` American Express Bank Limited 美国运通银行
Uhe=h&e2k@ American Stock Exchange 美国证券交易所
4\y/'`xm)6 amortization 摊销
;L cVr13J/ amount due from banks 存放银行同业的款项
t =|evOz] amount due from banks abroad 存放海外银行同业的款项
2#P* , amount due from holding companies 控股公司欠款
Z9:-rcr amount due from local banks 存放本港银行同业的款项
B{| 8#jqY amount due to banks 银行同业的存款
;fsZ7k4]do amount due to banks abroad 海外银行同业的存款
`JOOnTenQ amount due to holding companies 控股公司存款
$@"l#vJPfc amount due to local banks 本港银行同业的存款
?>hPO73{ amount due to outport banks 外埠银行同业的存款
@*O Zx 9 amount for note issue 发行纸币的款额
m4aB*6<lq amount of bond 担保契据的款额
fhar&\;S amount of consideration 代价款额
*-MM< |Qt amount of contribution 供款数额
NYE` Kin- amount of indebtedness 负债款额
pv*,gSS amount of principal of the loan 贷款本金额
QOjqQfmM; amount of rates chargeable 应征差饷数额
:ZTc7 } amount of share capital 股本额
u\ #"L amount of sums assured 承保款额
Qc gRAo+u amount of variation 变动幅度
)T';qm0w amount of vote 拨款数额
cVubb}ou amount payable 应付款额
FB
_pw!z amount receivable 应收款额
'h/C oTk@, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z9MdD>uwi analysis 分析
4xk|F'6K ancillary risk 附属风险
o}W%I/s annual account 周年帐目；周年帐目报表；年度决算；年结
d\ p,2 annual accounting date 年结日期
eAXc:222 annual allowance 每年免税额；年积金；年度津贴；年津
_&N2'hG=sn annual balance 年度余额
[K9'<Qnu annual disposable income 每年可动用收入
AB F"~=aL annual estimates 周年预算
'ixwD^x annual fee 年费
vI2^t X 9 annual general meeting 周年大会
,8:(OB|a annual growth rate 年增率；每年增长率
%ZNI:Uh annual long-term supplement 长期个案每年补助金
e<=cdze annual pensionable emolument 可供计算退休金的年薪
[onGNq?# annual report 年报
lp<g \ Annual Report on the Consumer Price Index 《消费物价指数年报》
]vgB4~4#LP annual return 周年报表；周年申报表；每年报税表格
;ado0-VQi' Annual Return Rules 《周年报表规则》
T^ w36}a annual review of consumer prices 每年消费物价回顾
LJ*q 1
;<E annual roll-forward basis 逐年延展方式
86(I ^= annual salary 年薪
I|>^1kr8w annual statement 年度报表；年度决算表
94+KdHAo^M Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
.z
6fv annuitant 年金受益人
GqWB{$J;" annuity 年金
2W/?q!t annuity contract 年金合约
\]=7!R Q\ annuity on human life 人寿年金
kB/D!1
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U 'R)x";= ante-dated cheque 倒填日期支票
dik:4; anticipated expenditure 预期开支
]3VI|f$$ anticipated net profit 预期纯利
+VCGlr anticipated revenue 预期收入
b+@JY2dvj anti-inflation measure 反通货膨胀措施
F_;vO%} anti-inflationary stance 反通货膨胀立场
&z>e5_. apparent deficit 表面赤字
aemc2b* apparent financial solvency 表面偿债能力
zR q-b`<7V apparent partner 表面合伙人
T'4z=Z]w application for personal assessment 个人入息课税申请书
)6+eNsxMlC application of fund 资金应用
11<Qxu$rL application to release as liquidator and to destruct the books of accounts and documents
/h*>P:i]. 申请免除清盘人职务及毁灭帐簿与文件
jJuW-(/4[ appointed actuary 委任精算师
lD"(MQV@0 appointed auditor 委任核数师；委任审计师
] T;EdK- appointed trustee 委任的受托人
"NgxkbDEbG appointer 委任人
v=_6XF apportioned pro rata 按比例分摊
zY|t 0H apportionment 分配；分摊
ZHGC6a!a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ttxqf:OMf apportionment formula 分摊方程式
7Garnd b apportionment of estate duty 遗产税的分摊
I9:Cb)hbU] appraisal 估价；评估
}z\_;\ 7 appreciable growth 可观增长
4W3\P9p= appreciable impact 显着影响
\RvvHty-V appreciable increase 可观增长
mf}O-Igte appreciation 增值；升值
F8;dKyT?q appreciation against other currencies 相对其他货币升值
S zUpWy& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-PS#Z0> appreciation tax 增值税
Bx/L<J@ appropriation 拨款；拨用；拨付
)yTm.F appropriation account 拨款帐目
<^zHE=h" Appropriation Bill 拨款法案
WHjUR0NZ appropriation-in-aid system 补助拨款办法
9(6I<]# approved assets 核准资产
\T <$9aNb approved basket stock 认可一篮子证券
]3g?hM6 approved budget 核准预算
1RK=,Wx approved charitable donation 认可慈善捐款
Y7vA`kjD-C approved charitable institution 认可慈善机构
% *&UJpbA approved currency 核准货币；认可货币
:{ oZ ~< approved estimates 核准预算
*e-A6S h approved estimates of expenditure 核准开支预算
emdoA:w+ approved overseas insurer 核准海外保险人
{K9/H qH approved overseas trust company 核准海外信托公司
_>9.v%5cs( approved pooled investment fund 核准汇集投资基金
Ti'}MC+0 approved provident fund scheme 认可公积金计划
-u? S=h} approved provision 核准拨款
!!Aj<*% approved redeemable share 核准可赎回股份
|7X:Tf J approved regional stock 认可地区性证券
`;)\u approved retirement scheme 认可退休金计划
ik!..9aB approved subordinated loan 核准附属贷款
"
t7M3i_ arbitrage 套戥；套汇；套利
LxpuhvIO arbitrageur 套戥者；套汇者
7oq[38zB arbitrary amount 临时款项
>lBD<;T arrangement 措施；安排；协定
(HSg Es1d arrears 欠款
g _G6~-.9I arrears of pay 欠付薪酬
e_V O3" arrears of revenue 逾期未收税款；逾期未收的帐项
tl><"6AIP articles of association 组织章程；组织细则；组织章程细则
hWKJ,r%9; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
N Mww >80 ascertainment of profit 确定利润
+r eor@h "Asia Clear" “亚洲结算系统”
v@wb"jdFi$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NcP.;u;` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jK' N((Hz Asian Development Fund [ADF] 亚洲发展基金
bks/ `rIA Asian dollar bond 亚洲美元债券
HO[wTB| D] Asian dollar market 亚洲美元市场
om]4BRe Asian dollar rate 亚洲美元利率
Y_]De3:V0B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dlG=Vq&Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(sQr X{~ asked price 沽盘；喊价；索价；卖方报价
Le* .*\ assessable income 应评税入息
!w H'b assessable loss 应评税亏损
i| ZceX/ assessable profit 应评税利润
zcva-ze:; assessable value 应评税值
H_0/f8GwnG assessed profit 估定利润
h68]=KyK assessed value 经评估价值
Ton94:9bZ assessment 评税；评定；估价；评税单
M4d47<'*~ assessment number 评税编号；估价编号
&R$CZU assessment of additional tax 补加税评税
JXw^/Y$ assessment of performance 业绩评估；实绩评价
!H 2QjW Assessor 评税主任
** +e7k asset price bubbles 资产价格泡沫
^mb[j`CCt asset-backed securities 具资产保证的证券
gd0Vp Xf' assets accretion 资产增值
]XTu+T.aT assets and liabilities 资产与负债
lhi_6&&[8 assets betterment statement 资产递增表；资产改进表
t w(J ZDc assets lending 实物放款；有抵押贷款
0jzbG]pc:E assets of the company passing on the death 死者去世时转移的公司资产
l$YC/ bP assets pledged as security for liabilities 用作负债抵押的资产
m~>Y{F2 assets portfolio 资产投资组合
l9Q(xuhv assets price 资产价格
<&!v1yR assets quality 资产质素
#_B-4sm assets realization 资产变现
W;1| +6x assets refinancing arrangement 资产再集资安排
>OP+^^oZ< assets securitization 资产证券化
I"1;|`L~: assets situated outside Hong Kong 在香港以外地方的资产
@&"Pci+-| assets stripping 削减资产；拆卖资产
{VP$J"\e assets value 资产值
k64."*X assignee 承让人
JMCW} bA assignment 转让；转让书；转让契
qiZO _=0 assignment of interest 权益转让
n 3lE, b assignment of letters patent and trade mark 专利证书及商标转让
jA(>sz assignment of property 物业转让；物业转让书
zSE<"(a assignment right 转让权
:=9] c17= assignor 转让人
@m?QR(LJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
!I\!;b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&h~Xq^ associate member 附属会员
4HAp{a1 associated body corporate 相联法人团体
||z b6|7I4 associated company 相联公司；联属公司
: iiw3#] associated corporation 相联法团
k/03ZxC- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jt@S ZI` 公认会计师公会〔英国〕
< F
)_!0C Association of Futures Exchange Brokers 香港期货经纪协会
0A:n0[V:] 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
Qa Gl R`Y assumption of control 接管
9
C {;h assurance 担保；保险；转易；转易书
2Sq_Tw3^ assurance of interest 权益的转易
cD4
kC>P * at 19XX price 按一九ＸＸ年价格计算
DOz\n|8 S at a discount 按赔价计算；按贴水价格计算；打折扣
xBFJ} v at a premium 按溢价计算；按升水价格计算
O,<IGO at call 通知付款；按通知
dDDGM:] at constant market price 按固定市价计算
hfcIvs/! at constant price 按固定价格计算
Jd,)a#<j at cost 按成本计算
>\ u<&>i at current market price 按当时市价计算；按现时市价计算
S?{ /hy at current price 按当时价格计算；按现时价格计算
Eh | . at factor cost 按要素成本计算；按生产要素成本计算
rtQHWRUn at money-of-the-day price 按付款当日价格计算
CU:o*;jP at or better 按指定或较佳价位〔买卖指令〕
+uWYK9 at par 按面值计算；平价
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UJ at sight 见票即付
7B3w\ at the close 按收市盘
>O/ D!j| at the opening 按开市盘
ki;UY~ attestation 见证；见证条款
Zs2 -u^3& at-the-money option 平价期权
OOBhbpg!D attorney 受权人；受托代表人
uE=$p) attornment 新拥有人承认书
/?/ #B ` attributable profit 可归属利润
qW_u attributable share value 可归属股份价值
CJaKn z Auckland Stock Exchange 奥克兰证券交易所
QIB>rQCceo auction 拍卖
2eQdQ wX auctioneer 拍卖商
+~nzii3 audit 审计；核数
M!M! Ni Audit Commission 审计署
K:y^OAZfV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s,*c@1f? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
s]27l3 )B audit review 帐目审查
W</n=D<,I Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%ICglF R audited account 审计帐目；经审计的帐目
f!t69nd%L audited annual account 经审计的周年帐目
pN[0YmY# audited balance sheet 经审计的资产负债表
V_U'P>_I auditor 核数师；核数主任；审计师
M~6@20$oW auditor's certificate 核数师证明书；审计师证明书
|4Ck;gg! j auditor's report 核数师报告；审计师报告
9O,,m~B Aussie bond 澳元债券
Lb=W;9; austerity budget 紧缩预算
RBGlzk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m:Go-tk Australia All Ordinaries Index 澳洲所有普通股票指数
>x:EJV Australian Dollar [AUD] 澳元
fvo<(c#Y# Australian Options Market 澳大利亚期权市场
gd@p|PsS^ Australian Securities Commission 澳洲证券事务监察委员会
|-2}j 2' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
IF
k Australian Stock Exchange 澳大利亚证券交易所
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/ Austrian Schilling [ATS] 奥地利先令
u3tZ[Y2 c authentication 认证；鉴证
(9fdljl],: authority to purchase 委托购买证；委购书
a?cn9i)# authorization 认可；核准；授权；授权书
b 1^n KB authorization by direction 指示授权
8_\W/I!7b authorization by instruction 指令授权
cm>E[SHr authorization by warrant 令状授权
K=u0nrG* authorization of unit trust 单位信托的认可
\6j^k Y= authorized agent 指定代理人
"u' )g& authorized capital 法定资本
ek-!b!iI authorized clerk 出市员
R
-elIp authorized dealer 认可交易商
S9Y[4*// authorized financial institution 认可财务机构
YwT-T,oD authorized fund 认可基金
5a8>g
[2U authorized fund house 获授权的基金公司；认可基金公司
\Xg?Ug*9w authorized institution 认可机构
msTB'0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vj^dD9: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{gy+3
authorized insurer 获授权保险人；获认可承保人
;\)=f6N authorized investment 特准投资项目
3-wD^4)O, authorized person 获授权人
{0jIY authorized representative 获授权代表
nZvU 'k: authorized share capital 法定股本
J 0<p4%Cf automated quotation system 自动报价系统
f5dR 5G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E%k7wM { 自动交易系统〔香港期货交易所有限公司〕
U
:9=3A2$x automatic adjustment mechanism 自动调整机制
?p8Qx\%* automatic adjustment system 自动调整系统
Ns~&sE: Automatic Clearing House 自动票据交换所
(RF>s.B< automatic exchange rates accumulation system 自动化汇率累集系统
Zy]s` aa Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@]
.VQ<X|0 automatic teller machine [ATM] 自动柜员机
-] "T^w ib autopay 自动转帐
2 g`[u| available assets 可用资产
wgd<3 X available fiscal reserve 现存财政储备
%Jo xYy- available profit 可用利润
,a(O`##Bn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b 6W#SpCF average 平均；平均数；海损
iK}v`xq average basic salary 平均基本薪金
]O{_O&w average consumer expenditure 平均消费开支；一般消费开支
$Lq:=7&LRn average cost 平均成本
fNhT;Bux
average cost of land production 增辟土地平均成本
^e9aD9 average daily turnover 平均每日成交额
i!~>\r\6\ average daily wage rate 平均每日工资率
zHFTCL>" average expenditure pattern 平均开支模式
X ]s"5ju|t average growth rate 平均增长率
R7aXR\ R average net fixed assets 固定资产平均净值
I6w/0,azC average of relatives 相对价格平均数
K\sbt7 ~ average price 平均价格
[@.B4p average propensity to consume 平均消费倾向；一般消费倾向
5EhE`k4 average propensity to save 平均储蓄倾向；一般储蓄倾向
,C!n}+27 average rate 平均率
^
