A:
v7&$(HJ>]L A share Ａ股；甲类股份
>!b YuVHA abatement of tax 减税；减扣免税额
r>z8DX@ ABN AMRO Bank N.V. 荷兰银行
+X Y}- above-the-line expenditure 线上项目支出；经常预算支出
dW: above-the-line receipt 线上项目收入；经常预算收入
r 9 *{)" ABSA Asia Limited 南非联合亚洲有限公司
XZKOBq B] absolute change 绝对数值变更
ghms-.:b8 absolute expenditure 实际开支
<<UlF E 9" absolute guideline figure 绝对准则数字
'JkK0a2D absolute interest 绝对权益
. `hlw'20 absolute order of discharge 绝对破产解除令
c-M&cU+=L absolute profit margin 绝对利润幅度
F},JP'\X absolute value 实值；绝对值
RKj A`cJ absolutely vested interest 绝对既得权益
@XmMD6{< absorbed cost 已吸收成本；已分摊成本
?.4.Ubc\ absorption 吸收；分摊；合并
J~ c]9t absorption rate 吸收率；摊配率；分摊率
<D&75C# ACB Finance Limited 亚洲商业财务有限公司
Q{$ 2D& acceptable form of reciprocity 合理的互惠条件
)dlt$VX acceptable rate 适当利率；适当汇率
f5sk,Z acceptance agreement 承兑协议
(8H^{2 K~ acceptance for honour 参加承兑
L G=Q acceptor 承兑人；接受人；受票人
@]2cL acceptor for honour 参加承兑人
Crww\#E; accident insurance 意外保险
fF *a/\h % Accident Insurance Association of Hong Kong 香港意外保险公会
BA-n+WCWJ
accident insurance scheme 意外保险计划
q=[0`--cd accident year basis 意外年度基准
#p_ ~L4iW accommodation 通融；贷款
>!a*wf~] accommodation bill 通融票据；空头票据
K0+J!- a]7 accommodation party 汇票代发人
8eLNKgc account balance 帐户余额；帐户结余
):.]4n{L account book 帐簿
D ORFK account collected in advance 预收款项
.6/[ X` * account current book 往来帐簿
/ox}l<ha account of after-acquired property 事后取得的财产报告
'4O1Y0K account of defaulter 拖欠帐目
3}N:oJI$z account payable 应付帐款
pD &\Z~5T account payee only [A/C payee only] 只可转帐；存入收款人帐户
^8fO3<Jg account receivable 应收帐款
T.K$a\/{, account receivable report 应收帐款报表
,u\M7, a^ account statement 结单；帐单；会计财务报表
@Z |cUHo account title 帐户名称；会计科目
A Ys<IMQ accountant's report 会计师报告
h|jsi*4NnL Accountant's Report Rules 会计师报告规则
7J')o^MG accounting and auditing procedure 会计与审计程序；会计与核数程序
IHB{US1G Accounting Arrangements 《会计安排》
?;i6eg17< accounting basis 会计基础
RS$:]hxd>_ accounting by Official Receiver 破产管理署署长呈交的帐目
h VR=g!e#X Accounting Circular 《会计通告》
Ad`; O+/; accounting class 会计类别
3UH=wmG0w accounting date 记帐日期；会计结算日期
9D
0ujup accounting for money 款项核算
g(<@r2p Accounting Officer 会计主任
NB, iC
[e accounting period 会计报告期；会计期
W=G[hT5L{ accounting policy 会计政策；会计方针
/yH:u r accounting practice 会计惯例
C\fc 4 accounting principle 会计准则
* [ A%tj% accounting record 会计记录
[!DLT6Qk accounting report 会计报告
F%< 0pi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rV1JJ.I Accounting Society of China 中国会计学会
\hm=AGI0 accounting statement 会计报表
?MN?.O9- accounting system 会计制度；会计系统
/Wzic+v<> accounting transaction 会计事项；帐务交易
SM @1< OCc accounting treatment 会计处理
uK
t>6DN. accounting year 会计年度
VT-&"Jn accretion 增值；添加
Zcf?4{Kd?
accrual 应计项目；应累算数目
MMcHzRF accrual basis 应计制；权责发生制
tq1h1 accrual basis accounting 应计制会计；权责发生制会计
ZpWG accrue 应累算；应计
$ XaZqzeVI accrued benefit 应累算利益
fxyPh accrued charges 应计费用
.|_+>){$w accrued cumulative preference share dividend 应累算的累积优先股股息
Q=>@:1= accrued expenses 应累算费用
]@Z j-n8 accrued interest payable 应付利息；应计未付利息
bBg?x
4bu accrued interest receivable 应收利息；应计未收利息
iD{;!dUZ accrued right 累算权益
F K+jfr [ accruing profit 应累算的利润
X hTp'2,] accumulated fiscal reserve 累积财政储备
~>+}(%<, accumulated profit 累积利润；滚存溢利
0 y6nMI accumulated reserve 累积储备
2MJ0 [9 accumulation of surplus income 累积收益盈余
J *^|ojX acquired assets 既得资产
]D<r5P% acquisition 收购；购置；取得
x{IOn;>R acquisition cost 购置成本
/G</ [ N5 acquisition expenses 购置费用
whRc Y nJ acquisition of 100% interest 收购全部股权
|\elM[G"g acquisition of control 取得控制权
wUl}x)xo acquisition of fixed assets 购置固定资产
9jJ&QACn
acquisition of shell “买壳”
x ?f3XEA_ acquisition price 收购价
R$cg\DD act of God 天灾
{n |Ra[9_ acting partner 执事合伙人
^oPf>\),C active market 买卖活跃的市场；交投畅旺的市场；旺市
gLu #M:4N active partner 积极参与的合伙人
%tmK6cY4Y active trading 交投活跃
ssoe$Gr7> actual circulation 实际流通
ZW*"Kok actual cost 实际成本
W;u~}k< actual expenditure 实际开支；实际支出
\@tt$ m% actual income 实际入息；实际收入；实际收益
a0y;c@pkO actual market 现货市场
5\qoZs*e actual price 现货价；实际价格
1C'lT,twl actual profit 实际利润
hPhN7E03 actual quotation 实盘；实际价位；实际报价
lSQANC' actual year basis 按实际年度计算
']4sx_)S actuals 实货
{TlS)i ` actuarial investigation 精算调查
qhiQ!fMQ actuarial principle 精算原则
Gu&zplB actuarial report 精算师报告
u:"mq.Q Actuarial Society of Hong Kong 香港精算学会
8 =J6{{E actuarial valuation 精算师估值
b9`MUkGGd actuary 精算师
/Nb& e ad referendum agreement 暂定协议；有待覆核的协定
gdHPi; ad valorem duty 从价税；按值征税
H|Q)Tp Lk ad valorem duty system 从价税制
; h] zN ad valorem fee 从价费
p Sc<3OI ad valorem tariff 从价关税
!`Bb[BTf additional allowance 额外免税额
!.x(lOqf additional amount for unexpired risk 未过期风险的额外款额
%mh
K1, additional assessable profit 补加应评税利润
zFwp$K>{QY additional assessment 补加评税
I O|">a6 additional commitment 额外承担
4 ,T S1 H additional commitment vote 额外承担拨款
KxK$Y.y] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C:$ l H additional dependent parent allowance 供养父母额外免税额
\
$z.x-U additional provision 额外拨款
3Pkzzyk_|D additional stamp duty 附加印花税
IjJ3./L!5 additional tax 补加税罚款；补加税款
QT^W 00 h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xZbm,. v adjudged bankrupt 被裁定破产
\q%li) adjudicated bankrupt 裁定破产人
H@5:x8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
)2u =U9 adjudication of bankruptcy 裁定破产；宣告破产
Qv jsI;CQ- adjudication of insolvency 裁定无力偿还债务
v8_H aA$5Y adjusted actual 经调整的实数；调整后的实数
D|6p r C%/ adjusted current assets 经调整的流动资产；调整后的流动资产
j9%=8Dn.< adjusted figure 经调整的数字；调整后的数额
uppA`> adjusted liabilities 经调整的负债；调整后的负债
#ZF|5 r + adjusted loss 经调整的亏损；调整后的亏损
Dj
#G{X". adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
:+m|K C(Z adjusted profit 经调整的利润；调整后的利润
EKq9m=Ua@o adjusted surplus 经调整的盈余额；调整后的盈余额
ysDfp'C, adjusted value 经调整的价值；调整后的价值
|cUlXg= adjustment 调整；修订；理算〔保险〕
I.1zD aP adjustment centre 调剂中心
'Pr(7^ adjustment lag 调整过程的时间差距；调整时差
_T8#36iR adjustment mechanism 调整机制
Gl`Yyw @84 adjustment of loss 亏损调整
'mG[#M/Y adjustment process 调整过程；调整程序
)\'U$ adjustment range 调整幅度
[ gx<7 }[ administered exchange rate 受管制汇率
)^L+ iht Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l`fjz-eE administration expenses 行政费用
h #'(UZ administration fee 手续费；行政费
<~vamim#K administration in bankruptcy 破产管理
mgh,)=2cE( administration order 遗产管理令
B k#68p administrator 管理人；遗产管理人
}(O
7tC administrator of the estate 遗产管理人
l[L\|hv'n admission of debt 债项承认书
;40!2P8 t admission of proof 接纳债权证明
@kRe0:t advance 放贷款项；垫付款项；预支款项；预付款项
jQC6N#L advance account 暂支帐目；预付款帐户
4Poi:0oOys advance compensation 预付补偿金
_ `*x} advance from shareholder 股东垫款
97NF*-)N advance pending reimbursement 预支以待日后付还
k9'%8(7M: advanced economy 先进经济体系
8cF-kfbfZ advancement 预付；预付财产
tDF6%RG advances warrant 垫款令
``$At ,m advancing 贷出
*5.s@L( VU adverse balance 逆差
e Hm! adverse exchange 逆汇
F=$2Gz
'RT advertisement addressed to shareholders 在报章刊登的致股东通告
={YW*1Xw advice for collection 托收通知书
9Clddjf?c advice of drawing 提款通知书；汇票通知书
<eI7xifD advice of payment 付款通知
f-tjMa /_ Advisory Committee [Securities and Futures Commission]
%'%r . 谘询委员会〔证券及期货事务监察委员会〕
h 5t,5e } Advisory Committee on Diversification 经济多元化谘询委员会
_:?)2 NV affidavit 誓章；遗产申报誓章
\y"!`.E7\d affidavit of no receipt 述明无收款的誓章
TOeJnk affiliate 联号；联营公司；附属公司
c+ Ejah+ affiliated company 附属公司；联号；联营公司
-Q<3Q_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]?/[& PP, affordability 负担能力
G! L=W#{ African Development Bank [AfDB] 非洲开发银行
DNq=|?q n] after-acquired property 事后取得的财产
6rF[eb after-hours dealing 市后交易
WojZ[j> after-tax profit 税后盈利；税后利润；税后溢利
O>lF{yO0` agency agreement 代理协议
P`c Eu6: agency expenses 代理机构的开支
[XhuJdr "u agency fee 代理费
:|EM1-lwf Agency Law 《代理法》
U[ u9RB agent 代理人；承销人
Ah iZ0W" agent of company 公司代理人
CJ%bBL'. agent's fee 代理人费；经纪费
J`Q#p %W aggregate 总计；总数；总体数字
JyvXNV, aggregate amount 总款额；总额
l;b5 v]~ aggregate assets and liabilities 总体资产与负债
,3!l'|0jJ aggregate at constant price 按固定价格计算的总体数字
S %R:GZEf_ aggregate demand 总需求
7-nwfp&|$ aggregate gross position 总持仓量
,H'O`oV!1E aggregate limit 总限额
& 2& K9R aggregate of salaries tax 合计薪俸税
o{(-jhR aggregate performance 总体表现；总体业绩
Z; r}G m aggregate supply 总体供应
GCkc[]2p aggregate surplus 总盈余
~raRIh= aggregate total 整体总额
KcF2}+iM aggregate value 总值；合计价值
xwW[6Ah aggregated basis 合计基准
#6[ FGM aggregated net chargeable income 合计应课税入息实额
& ;ie+/B aggregation 合并计算；合计；总和
q*SX.A>YR aggregation of incomes of husband and wife 夫妇入息合并计算
,ic.b
@u1 aggregation of property 财产的总和
22a$//}E agio 差价；贴水
O{y2tz3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~3dB t@%0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'
^^]Or 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
O~.A} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/lC n^E6- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
?{mFQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f`*Ip? V- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?_3K]i1IS agreement for a settlement 授产协议
40<ifz[7 agreement for assignment 转让协议
{n2mh%I agreement for sale 售卖协议；买卖协议
, 9^wKS!7$ agreement for sale and purchase 买卖协议
P PZxH}J. agreement for the payment of interest 支付利息协议
L&+XFntR agreement for the repayment of money 还款协议
d}GO( agreement of reinsurance 再保险协议
L5 Rj;qhi Agricultural Bank of China 中国农业银行
j)?I]j/ air passenger departure tax 飞机乘客离境税
zjs@7LN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ev|2bk \ airport tax 机场税
mWZoo/x tT alcohol duty 酒精税
Fyrr,# alienation 让与；让渡；转让
V
lN&Lz alimony 生活费；赡养费
RcitW;{|Kg All Ordinaries Index [AOI] 所有普通股指数
;]3Tuq all risks 全险；综合险
,YX[6eZr All Sales Record for Stock Market 《股票市场成交报告》
N9 3
ZI|T Allied Capital Resources Limited 新联财务有限公司
44B)=p7
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
):E4qlB allocation letter 拨款信件
#>g]CRN allocation of fund 分配款项；预留款项
Dtl381F J allocation of profit 利润分配；溢利分配
}A'QXtI/G allocation warrant 拨款令
Sp: `Z1kH allotment 分配；配股
h`F8GNx( allotment notice 股份配售通知；配股通知
Gdq _T* allotment of shares 股份分配
a]|P rjPI allowable 可获宽免；免税的
`So*\#\T allowable business loss 可扣除的营业亏损
i=#<0! m allowable expenses 可扣税的支出
'P k (
1: allowance 免税额；津贴；备抵；准备金
} :P/eY allowance for debts 债项的免税额
!run3ip`Z allowance for depreciation by wear and tear 耗损折旧免税额
0&E{ [~Pv allowance for funeral expenses 殡殓费的免税额
J b
Hn/$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NdZv* allowance for repairs and outgoings 修葺及支出方面的免税额
T52A}vf4 allowance to debtor 给债务人的津贴
j4$XAq~ W alteration of capital 资本更改
Zmw'.hL alternate trustee 候补受托人
+FRXTku( amalgamation 合并
' \Z54$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cd)yj&:?Bt ambit of charges 征税范围；收费范围
%Ak"d+OH4 amended valuation 经修订的估值
Z.Z+cFi American Commodities Exchange 美国商品交易所
]fg?)z-Z American Express Bank Limited 美国运通银行
# kl?ww U American Stock Exchange 美国证券交易所
{.v- amortization 摊销
f5<qF ]Y/ amount due from banks 存放银行同业的款项
USy^Y?~ ; amount due from banks abroad 存放海外银行同业的款项
]f=108|8 amount due from holding companies 控股公司欠款
P#-Ye<V~J( amount due from local banks 存放本港银行同业的款项
d #cw`h<c~ amount due to banks 银行同业的存款
a^t #kdT amount due to banks abroad 海外银行同业的存款
ZgVYC4=Q-\ amount due to holding companies 控股公司存款
`j{ 5$X amount due to local banks 本港银行同业的存款
u snbGkq amount due to outport banks 外埠银行同业的存款
IF YG l amount for note issue 发行纸币的款额
G]X72R?g amount of bond 担保契据的款额
E+k#1c|v$ amount of consideration 代价款额
i9+(gX(t amount of contribution 供款数额
#G%[4.$n. amount of indebtedness 负债款额
9ar+P h@* amount of principal of the loan 贷款本金额
Dy IuM{Owj amount of rates chargeable 应征差饷数额
ue@ fry amount of share capital 股本额
|fkz=*rn amount of sums assured 承保款额
eS{lr 4-] amount of variation 变动幅度
E8j >Toz amount of vote 拨款数额
{{w5F2b((% amount payable 应付款额
me"}1REa amount receivable 应收款额
%/N B263Db Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:t+XW`eQR: analysis 分析
MgyV {` ancillary risk 附属风险
ZE863M@. annual account 周年帐目；周年帐目报表；年度决算；年结
T+7-6y+ d annual accounting date 年结日期
4Ynv=G Qz annual allowance 每年免税额；年积金；年度津贴；年津
:^]rjy/|+ annual balance 年度余额
'M+iw:R__ annual disposable income 每年可动用收入
2&7:JM~# annual estimates 周年预算
"u:5 annual fee 年费
v#J 2yg annual general meeting 周年大会
#e:cB' f annual growth rate 年增率；每年增长率
C&?Z\$
-/ annual long-term supplement 长期个案每年补助金
N#
$ob 9 annual pensionable emolument 可供计算退休金的年薪
:23w[vt= annual report 年报
H= O/w3 Annual Report on the Consumer Price Index 《消费物价指数年报》
+Z99 x# annual return 周年报表；周年申报表；每年报税表格
#m [R1G# Annual Return Rules 《周年报表规则》
s>hNwb/ annual review of consumer prices 每年消费物价回顾
*\><MXx annual roll-forward basis 逐年延展方式
8i"v7} annual salary 年薪
_dCdyf annual statement 年度报表；年度决算表
>qkZn7C Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,Ax k\7- annuitant 年金受益人
DtLga[M annuity 年金
|Xz-rgkQ annuity contract 年金合约
([\mnL<FC annuity on human life 人寿年金
a hQdBoj antecedent debt 先前的债项
IJ >qs8 ante-dated cheque 倒填日期支票
nKpXR uFn\ anticipated expenditure 预期开支
foO /Yc anticipated net profit 预期纯利
+ve S~ anticipated revenue 预期收入
oZm)@Vv; anti-inflation measure 反通货膨胀措施
~.\C G 'g anti-inflationary stance 反通货膨胀立场
u*LMpTnn apparent deficit 表面赤字
;>YLL}]j apparent financial solvency 表面偿债能力
@$o.Z;83`r apparent partner 表面合伙人
&/o4R:i application for personal assessment 个人入息课税申请书
fg"]4&` j- application of fund 资金应用
mAO$gHQ application to release as liquidator and to destruct the books of accounts and documents
5DB 4 vh 申请免除清盘人职务及毁灭帐簿与文件
.=@xTJh appointed actuary 委任精算师
|hHj7X <?k appointed auditor 委任核数师；委任审计师
!7)` g i appointed trustee 委任的受托人
!C ]5_ appointer 委任人
x -CTMKX apportioned pro rata 按比例分摊
fL-l x-~ apportionment 分配；分摊
S~L;oX?(! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v__n>* x apportionment formula 分摊方程式
3azyqpwU$ apportionment of estate duty 遗产税的分摊
|qe[`x;
% appraisal 估价；评估
G':wJ 7[]` appreciable growth 可观增长
l Rb|GS.h/ appreciable impact 显着影响
v0psth?qV appreciable increase 可观增长
$aIq>vJO9 appreciation 增值；升值
c:? tn appreciation against other currencies 相对其他货币升值
02+ k,xFb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UYOveQ; appreciation tax 增值税
r vP Y appropriation 拨款；拨用；拨付
. tRp appropriation account 拨款帐目
VS.~gHx Appropriation Bill 拨款法案
)T2V< 3l appropriation-in-aid system 补助拨款办法
Y
1v9sMN, approved assets 核准资产
`X;' *E]e approved basket stock 认可一篮子证券
aYy+iP'$ approved budget 核准预算
~ 1xfE C/ approved charitable donation 认可慈善捐款
( x)}k&B; approved charitable institution 认可慈善机构
<V?csx/eRd approved currency 核准货币；认可货币
@-B)a Z approved estimates 核准预算
al#BfcZW approved estimates of expenditure 核准开支预算
,hO*W-a% 1 approved overseas insurer 核准海外保险人
4\?z ^^ approved overseas trust company 核准海外信托公司
0[\s z>@ approved pooled investment fund 核准汇集投资基金
o hLM9mc9 approved provident fund scheme 认可公积金计划
goa@ e approved provision 核准拨款
_mBFmXHHS$ approved redeemable share 核准可赎回股份
z8Vc V*6 approved regional stock 认可地区性证券
oh ^/)2W approved retirement scheme 认可退休金计划
9K4]~_%h\ approved subordinated loan 核准附属贷款
\ t=ls arbitrage 套戥；套汇；套利
=qWcw7!" arbitrageur 套戥者；套汇者
: }B=Bk/q arbitrary amount 临时款项
P]A~:Lj arrangement 措施；安排；协定
@XJzM]*w& arrears 欠款
5I`_S Oa! arrears of pay 欠付薪酬
b7uxCH]Z
arrears of revenue 逾期未收税款；逾期未收的帐项
v~B
"Il articles of association 组织章程；组织细则；组织章程细则
dp|VQWCq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*#y9 P ve ascertainment of profit 确定利润
uge~*S "Asia Clear" “亚洲结算系统”
xGkc_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@r130eLh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1#w'<}h#U Asian Development Fund [ADF] 亚洲发展基金
)i^+=T Z q Asian dollar bond 亚洲美元债券
/z)H7s+ Asian dollar market 亚洲美元市场
Jx+e_k$gHO Asian dollar rate 亚洲美元利率
E*"-U!?)l2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{SRv=g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xo
GX&^= asked price 沽盘；喊价；索价；卖方报价
oF(=@UL assessable income 应评税入息
h y}n&h assessable loss 应评税亏损
B] nu \! assessable profit 应评税利润
7`P1=`.. assessable value 应评税值
LLV1W0VO=P assessed profit 估定利润
uS |f|)U& assessed value 经评估价值
IM (=j assessment 评税；评定；估价；评税单
u gy: ^U assessment number 评税编号；估价编号
8mn zxtk assessment of additional tax 补加税评税
Y$4dqn assessment of performance 业绩评估；实绩评价
Rq[ VP# Assessor 评税主任
@-% .+ asset price bubbles 资产价格泡沫
X-']D_f|, asset-backed securities 具资产保证的证券
m `! Vryf assets accretion 资产增值
pKzrdw-! assets and liabilities 资产与负债
"8R\!i. assets betterment statement 资产递增表；资产改进表
%7SGQE#W_~ assets lending 实物放款；有抵押贷款
!#TM%w assets of the company passing on the death 死者去世时转移的公司资产
6xW17P assets pledged as security for liabilities 用作负债抵押的资产
)uK Tf=; assets portfolio 资产投资组合
@~j- -L assets price 资产价格
0N`'a?x assets quality 资产质素
dz"HO !9 assets realization 资产变现
QG]*v=Z assets refinancing arrangement 资产再集资安排
omZ
b n assets securitization 资产证券化
j=V2~
xA6 assets situated outside Hong Kong 在香港以外地方的资产
<;q)V%IUz assets stripping 削减资产；拆卖资产
"S Fs\] Z assets value 资产值
]D\p<4uepM assignee 承让人
&?0hj@kd~ assignment 转让；转让书；转让契
ibxtrt= assignment of interest 权益转让
;_D5]kl` assignment of letters patent and trade mark 专利证书及商标转让
+l@+e_> assignment of property 物业转让；物业转让书
Y^ ti;: assignment right 转让权
39Zs assignor 转让人
uTIl} N associate 有联系的人；有关连人士；相联者；合伙人；联系人
=G-u "QJ6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E|BiK associate member 附属会员
eSA%:Is. associated body corporate 相联法人团体
JNSH'9!n6 associated company 相联公司；联属公司
1+NmiGKg associated corporation 相联法团
aj 6 { Association of Chartered Certified Accountants [ACCA] [United Kingdom]
od`:w[2\ 公认会计师公会〔英国〕
:}[[G2|9 Association of Futures Exchange Brokers 香港期货经纪协会
TM$Ek^fQ. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yL%k5cO$N association of underwriters 承保人组织
Z<~^(W7h assumption of control 接管
5:x .< assurance 担保；保险；转易；转易书
#7dM % assurance of interest 权益的转易
JrVBd hLr at 19XX price 按一九ＸＸ年价格计算
q kh.? ~ at a discount 按赔价计算；按贴水价格计算；打折扣
0ZpWfL at a premium 按溢价计算；按升水价格计算
3I.0uLjg^ at call 通知付款；按通知
K $Yc!4M at constant market price 按固定市价计算
G[[NDK at constant price 按固定价格计算
]J6+nA6)
at cost 按成本计算
}dSxrT at current market price 按当时市价计算；按现时市价计算
j,CMcP7A - at current price 按当时价格计算；按现时价格计算
PdD| 3B& at factor cost 按要素成本计算；按生产要素成本计算
H=k `7YN at money-of-the-day price 按付款当日价格计算
C%+>uzVIw at or better 按指定或较佳价位〔买卖指令〕
"yV)&4 ) at par 按面值计算；平价
X>6VucH{\ at sight 见票即付
`%M}
:T at the close 按收市盘
Nurbi oFL at the opening 按开市盘
>5!/&D.q attestation 见证；见证条款
;o0o6pF at-the-money option 平价期权
)gAFz+ attorney 受权人；受托代表人
e{x|d?)8 attornment 新拥有人承认书
Y)X58_En attributable profit 可归属利润
K\GIh8L attributable share value 可归属股份价值
X@ 7K#@5 Auckland Stock Exchange 奥克兰证券交易所
,.+"10=N. auction 拍卖
'd@Vusq}2 auctioneer 拍卖商
7F{=bL audit 审计；核数
^2PQ75V@. Audit Commission 审计署
AH(O"v` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:4 D#hOI 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
x{|n>3l`b9 audit review 帐目审查
S-:7P.#Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m 5NF)eL audited account 审计帐目；经审计的帐目
T7. u7@V2 audited annual account 经审计的周年帐目
_u :4y4} audited balance sheet 经审计的资产负债表
AOaf ,ZF
8 auditor 核数师；核数主任；审计师
\g}FoN& auditor's certificate 核数师证明书；审计师证明书
EN%Xs578 auditor's report 核数师报告；审计师报告
u0J+Nj9 Aussie bond 澳元债券
1*x4T%RF$ austerity budget 紧缩预算
GZc%* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`Vwj|[0k Australia All Ordinaries Index 澳洲所有普通股票指数
::vw 1Es Australian Dollar [AUD] 澳元
+G_6Ek4 Australian Options Market 澳大利亚期权市场
NoJo-vo* Australian Securities Commission 澳洲证券事务监察委员会
w
I@
lO\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
AMYoSc Australian Stock Exchange 澳大利亚证券交易所
3A} n tA! Austrian Schilling [ATS] 奥地利先令
J 6S authentication 认证；鉴证
*0R=(Gy authority to purchase 委托购买证；委购书
^aZ Wu|p authorization 认可；核准；授权；授权书
+>OEp *
j authorization by direction 指示授权
M{7EFTy!y authorization by instruction 指令授权
_pNUI { De authorization by warrant 令状授权
"7 )F";_(^ authorization of unit trust 单位信托的认可
ry x<^q authorized agent 指定代理人
j86s[Dty authorized capital 法定资本
I01On>"@7 authorized clerk 出市员
3MjMN %{P authorized dealer 认可交易商
aG\m 3r authorized financial institution 认可财务机构
0{PK]qp7 authorized fund 认可基金
'EREut,>' authorized fund house 获授权的基金公司；认可基金公司
h3 p 3~xq authorized institution 认可机构
"eQ9 6^'J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!*|CIx k( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y::;e#. authorized insurer 获授权保险人；获认可承保人
l:HO|Mq authorized investment 特准投资项目
|<ke>j/6n authorized person 获授权人
~ilbW|s?=k authorized representative 获授权代表
-r-`T
s authorized share capital 法定股本
J&a887 automated quotation system 自动报价系统
o D*
' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
de1& 自动交易系统〔香港期货交易所有限公司〕
66'TdF]" automatic adjustment mechanism 自动调整机制
e`$v\7K automatic adjustment system 自动调整系统
3<+l.Wly Automatic Clearing House 自动票据交换所
l}(~q!r automatic exchange rates accumulation system 自动化汇率累集系统
Ir \3c 9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^s5.jlZr@ automatic teller machine [ATM] 自动柜员机
l.BSZ hO$ autopay 自动转帐
59 ^@K"J available assets 可用资产
'*3+ '> available fiscal reserve 现存财政储备
X\%],"9% available profit 可用利润
{b<8Z*4W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5[gkGKkf_ average 平均；平均数；海损
?o.G@- average basic salary 平均基本薪金
=,@SZsM*B average consumer expenditure 平均消费开支；一般消费开支
jQ`"Op 3 average cost 平均成本
%q*U [vv average cost of land production 增辟土地平均成本
?$n< vF> average daily turnover 平均每日成交额
1| gP
:t} average daily wage rate 平均每日工资率
KUyua~tF average expenditure pattern 平均开支模式
~+l C %R average growth rate 平均增长率
:z a!!^ average net fixed assets 固定资产平均净值
{ J0^S average of relatives 相对价格平均数
!)9zH average price 平均价格
L8j,?u#
average propensity to consume 平均消费倾向；一般消费倾向
C}1(@$ average propensity to save 平均储蓄倾向；一般储蓄倾向
0KDDAkR5R average rate 平均率
KFV]2mFN average revenue 平均收入；平均收益
wqGZkFg1 average stock 平均库存；平均存货
2tr2:PB` average yearly rent 平均年租
pb {P[-f avoidance of double taxation 避免双重课税
5e2m EQU > avoidance of tax 避税
