A:
d:KUJ
Y. A share Ａ股；甲类股份
7 +^9"k7 abatement of tax 减税；减扣免税额
F<SCW+>z2a ABN AMRO Bank N.V. 荷兰银行
|.kYomJ above-the-line expenditure 线上项目支出；经常预算支出
Hj&mwn] above-the-line receipt 线上项目收入；经常预算收入
+% yVW f ABSA Asia Limited 南非联合亚洲有限公司
!YUMAp/ absolute change 绝对数值变更
#XSs.i{ absolute expenditure 实际开支
}*vUOQQp* absolute guideline figure 绝对准则数字
8Q $fXB absolute interest 绝对权益
="%nW3e@ absolute order of discharge 绝对破产解除令
7PE3>cD absolute profit margin 绝对利润幅度
QEd>T"@g absolute value 实值；绝对值
]WLQ q4q absolutely vested interest 绝对既得权益
p4} ,xQzB absorbed cost 已吸收成本；已分摊成本
2E q?^ )s absorption 吸收；分摊；合并
m( Hb! RT absorption rate 吸收率；摊配率；分摊率
j#KL"B_ A ACB Finance Limited 亚洲商业财务有限公司
V?KACYd@O acceptable form of reciprocity 合理的互惠条件
lgR;V]^YX acceptable rate 适当利率；适当汇率
Yt^<^l77D acceptance agreement 承兑协议
]7H ? acceptance for honour 参加承兑
B+e$S%HV acceptor 承兑人；接受人；受票人
(W*~3/@D acceptor for honour 参加承兑人
'2`MT- accident insurance 意外保险
^a 9v5hu Accident Insurance Association of Hong Kong 香港意外保险公会
53y,eLf accident insurance scheme 意外保险计划
@S#>:o| accident year basis 意外年度基准
?sF<L/P0
F accommodation 通融；贷款
*e E&ptx1 accommodation bill 通融票据；空头票据
:]?y,e%xu, accommodation party 汇票代发人
iTb k ]$ account balance 帐户余额；帐户结余
;Od;q]G7L account book 帐簿
a3o4> 9 account collected in advance 预收款项
hg8gB8Xq account current book 往来帐簿
t\[aU\4-7 account of after-acquired property 事后取得的财产报告
M>Y ge~3 account of defaulter 拖欠帐目
:mwNkT2et account payable 应付帐款
qw]:oh&G account payee only [A/C payee only] 只可转帐；存入收款人帐户
,~ ;_ - account receivable 应收帐款
P38D-fLq account receivable report 应收帐款报表
JE~ci#|! account statement 结单；帐单；会计财务报表
+q z"+g account title 帐户名称；会计科目
FcR(uv< accountant's report 会计师报告
hY 5G=nbO* Accountant's Report Rules 会计师报告规则
VUfV=&D-*g accounting and auditing procedure 会计与审计程序；会计与核数程序
FScE3~R Accounting Arrangements 《会计安排》
oBVYgv) accounting basis 会计基础
OG\TrW-ug accounting by Official Receiver 破产管理署署长呈交的帐目
vIk;x Accounting Circular 《会计通告》
,^dyS]!d$ accounting class 会计类别
_ J<^'w^;% accounting date 记帐日期；会计结算日期
P%Fkd3e+ accounting for money 款项核算
o)NQE? Accounting Officer 会计主任
V?{[IMRC accounting period 会计报告期；会计期
-49z.(@ki accounting policy 会计政策；会计方针
d1=kHU4_9 accounting practice 会计惯例
=F>@z4[P- accounting principle 会计准则
MGUzvSf accounting record 会计记录
7
S^iGe accounting report 会计报告
+-=o16*{ ! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p h[
^ve Accounting Society of China 中国会计学会
3U#z {% accounting statement 会计报表
\/8 I6a= accounting system 会计制度；会计系统
]6wo] nV[P accounting transaction 会计事项；帐务交易
*G{%]\s? accounting treatment 会计处理
?t LJe accounting year 会计年度
XY(3!>/eQ[ accretion 增值；添加
IvLo&6swW accrual 应计项目；应累算数目
-Fcg}\9 accrual basis 应计制；权责发生制
Y6(I
%hE` accrual basis accounting 应计制会计；权责发生制会计
a<CN2e_Z accrue 应累算；应计
&@E{0ZD accrued benefit 应累算利益
5<-_"/_ accrued charges 应计费用
d8 1u accrued cumulative preference share dividend 应累算的累积优先股股息
f<.43kv@ accrued expenses 应累算费用
d
]LF5*i accrued interest payable 应付利息；应计未付利息
Mx,QgYSu accrued interest receivable 应收利息；应计未收利息
h-rPLU;Bw accrued right 累算权益
w6F' rsko] accruing profit 应累算的利润
Y.. accumulated fiscal reserve 累积财政储备
,X Zo0 ! accumulated profit 累积利润；滚存溢利
L4th 7# accumulated reserve 累积储备
Fv n:V\eb accumulation of surplus income 累积收益盈余
"*o54z5" acquired assets 既得资产
y( M- acquisition 收购；购置；取得
e/@t U'$ acquisition cost 购置成本
)9sRDNr acquisition expenses 购置费用
dQfV dqg acquisition of 100% interest 收购全部股权
i#I+ acquisition of control 取得控制权
B7"/K]dR: acquisition of fixed assets 购置固定资产
?`+46U% acquisition of shell “买壳”
P.b Bu acquisition price 收购价
klC;fm2C act of God 天灾
v3 $+ l1 acting partner 执事合伙人
`I$'Lp#5 active market 买卖活跃的市场；交投畅旺的市场；旺市
"e WN5 2 active partner 积极参与的合伙人
a`.] 8Jy) active trading 交投活跃
\I
r&&% actual circulation 实际流通
\RcB,?OK actual cost 实际成本
Eq >3|(UT actual expenditure 实际开支；实际支出
R:+2}kS5e{ actual income 实际入息；实际收入；实际收益
]w!gv
/; actual market 现货市场
,fS }c pV actual price 现货价；实际价格
3`@al hD' actual profit 实际利润
(eS/Q%ZGK actual quotation 实盘；实际价位；实际报价
w9D<^(_}/ actual year basis 按实际年度计算
FYIz Mp.4 actuals 实货
v,t& t9}/ actuarial investigation 精算调查
SJY<#_b actuarial principle 精算原则
R["2kEF actuarial report 精算师报告
5m,{?M` Actuarial Society of Hong Kong 香港精算学会
J[ 9yQ actuarial valuation 精算师估值
D[. ; H)V actuary 精算师
AJ-p|[wPz ad referendum agreement 暂定协议；有待覆核的协定
"kC uCc ad valorem duty 从价税；按值征税
Uf^zA/33 ad valorem duty system 从价税制
HJ pkR<h ad valorem fee 从价费
ZM oV !lu ad valorem tariff 从价关税
%1Ga t6V<' additional allowance 额外免税额
H"PnX-fGN additional amount for unexpired risk 未过期风险的额外款额
a\an additional assessable profit 补加应评税利润
1(C3;qlVD additional assessment 补加评税
V"n0"\k, additional commitment 额外承担
y7#$:+jQv additional commitment vote 额外承担拨款
zNT ~-
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
M7"I]$|\ additional dependent parent allowance 供养父母额外免税额
V>}@--$c-r additional provision 额外拨款
]PVPt,c additional stamp duty 附加印花税
D`]Lm 24_] additional tax 补加税罚款；补加税款
%OW L M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k)D:lpxv adjudged bankrupt 被裁定破产
uLV@D r adjudicated bankrupt 裁定破产人
~@ZdO+n? adjudication fee 裁定费；评定印花税额手续费；评估契据费
jbQ2 G|:Q adjudication of bankruptcy 裁定破产；宣告破产
fu |N{$h%X adjudication of insolvency 裁定无力偿还债务
@MIBW)P< adjusted actual 经调整的实数；调整后的实数
jRN*W2]V adjusted current assets 经调整的流动资产；调整后的流动资产
0ra VC=[ adjusted figure 经调整的数字；调整后的数额
.uzg2Kd_ adjusted liabilities 经调整的负债；调整后的负债
]_NN,m> z adjusted loss 经调整的亏损；调整后的亏损
"oZ]/( 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
Hl"rGA> adjusted profit 经调整的利润；调整后的利润
55xv+|k adjusted surplus 经调整的盈余额；调整后的盈余额
4`@] jm adjusted value 经调整的价值；调整后的价值
|ubDud zp adjustment 调整；修订；理算〔保险〕
`{fqnN JE adjustment centre 调剂中心
V6l*!R adjustment lag 调整过程的时间差距；调整时差
Ojj:YLlY> adjustment mechanism 调整机制
4HlOv % 8 adjustment of loss 亏损调整
=G9%Hz5~: adjustment process 调整过程；调整程序
a~YFJAkg9 adjustment range 调整幅度
l!f/0Rx5 administered exchange rate 受管制汇率
"&/:"~r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P 3uAS administration expenses 行政费用
d =%:rLm$ administration fee 手续费；行政费
;=X6pK administration in bankruptcy 破产管理
uG2(NwOL administration order 遗产管理令
CC 1\0$ / administrator 管理人；遗产管理人
eUvIO+av administrator of the estate 遗产管理人
y'?|#%D admission of debt 债项承认书
/ G $8 j$ admission of proof 接纳债权证明
6zs&DOB advance 放贷款项；垫付款项；预支款项；预付款项
%&KJtKe advance account 暂支帐目；预付款帐户
"?_adot5v advance compensation 预付补偿金
}K,:aN,44\ advance from shareholder 股东垫款
NVx`'Il8
" advance pending reimbursement 预支以待日后付还
PbOLN$hP advanced economy 先进经济体系
9`}Wp2 advancement 预付；预付财产
@AUx%:}0Y: advances warrant 垫款令
)c= R)=N advancing 贷出
xZjl_ b J adverse balance 逆差
03?TT,y$ adverse exchange 逆汇
jR7 , b5 advertisement addressed to shareholders 在报章刊登的致股东通告
<N"t[N70; advice for collection 托收通知书
p
D!IB`cA4 advice of drawing 提款通知书；汇票通知书
{<~0nLyJS advice of payment 付款通知
}J .f
5WaG Advisory Committee [Securities and Futures Commission]
a,o)i8G9R< 谘询委员会〔证券及期货事务监察委员会〕
nd
'K4q Advisory Committee on Diversification 经济多元化谘询委员会
U#G[#sd> K affidavit 誓章；遗产申报誓章
A0.) = q affidavit of no receipt 述明无收款的誓章
2UY0:y e affiliate 联号；联营公司；附属公司
J 2%^%5&0 affiliated company 附属公司；联号；联营公司
|M|'S~z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!!&H'XEJV affordability 负担能力
mfOr+ African Development Bank [AfDB] 非洲开发银行
v 1Y f:c after-acquired property 事后取得的财产
/km ^IH after-hours dealing 市后交易
s~ Wj h7' after-tax profit 税后盈利；税后利润；税后溢利
,>CFw-Nxu agency agreement 代理协议
B]dHMLzl agency expenses 代理机构的开支
\7Hzj0hSi agency fee 代理费
"UVqkw,vt Agency Law 《代理法》
DUf=\p6`f agent 代理人；承销人
6Uq@v8mh agent of company 公司代理人
quc?]rb agent's fee 代理人费；经纪费
B`OggdE aggregate 总计；总数；总体数字
9Ue3
%?~c aggregate amount 总款额；总额
1 GUF,A+_O aggregate assets and liabilities 总体资产与负债
7uJy<O
aggregate at constant price 按固定价格计算的总体数字
]d?`3{h9LD aggregate demand 总需求
/b,+YyWi% aggregate gross position 总持仓量
>XP]NY}Po[ aggregate limit 总限额
i' J.c4 aggregate of salaries tax 合计薪俸税
kRNr`yfN aggregate performance 总体表现；总体业绩
1\q(xka{ aggregate supply 总体供应
`*e',j2}UU aggregate surplus 总盈余
5sC{5LJzC aggregate total 整体总额
q /EK ]B aggregate value 总值；合计价值
k: PO"<-U aggregated basis 合计基准
ghd~p@4 aggregated net chargeable income 合计应课税入息实额
<lZyUd aggregation 合并计算；合计；总和
AbUPJF"F aggregation of incomes of husband and wife 夫妇入息合并计算
d{&+xl^ll aggregation of property 财产的总和
PCnE-$QH agio 差价；贴水
K^t M$l\ 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》
x|*v(,7b]! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*A2J[,?c 《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》
gWA)V*}f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I z~#G6]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》
a`(6hL3 IT Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/ _v5 B> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!zLd ,` agreement for a settlement 授产协议
s$6zA
j! agreement for assignment 转让协议
v=nq P{ agreement for sale 售卖协议；买卖协议
]]@jvU_?kS agreement for sale and purchase 买卖协议
Fh& ` v0 agreement for the payment of interest 支付利息协议
9'3%%o agreement for the repayment of money 还款协议
w[\*\'Vm0 agreement of reinsurance 再保险协议
6FG h=~{3, Agricultural Bank of China 中国农业银行
t
),~w,7(J air passenger departure tax 飞机乘客离境税
+ Y(cs&V* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t3u"2B7oG airport tax 机场税
bO1J#bcZ alcohol duty 酒精税
'p-jMD}O alienation 让与；让渡；转让
dgpo4'c} alimony 生活费；赡养费
I<|)uK7 All Ordinaries Index [AOI] 所有普通股指数
(: 2:_FL all risks 全险；综合险
VaQ>g*(I All Sales Record for Stock Market 《股票市场成交报告》
mbv\Gn#> Allied Capital Resources Limited 新联财务有限公司
,@%1q)S?A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ei Wy` H; allocation letter 拨款信件
S%uH*& ` allocation of fund 分配款项；预留款项
sR,]eo<p& allocation of profit 利润分配；溢利分配
* X\i=
K! allocation warrant 拨款令
*3WK:0 allotment 分配；配股
{%.
_cR2 allotment notice 股份配售通知；配股通知
<`5>;Xn= allotment of shares 股份分配
K"VphKvR allowable 可获宽免；免税的
G/_#zIN`8M allowable business loss 可扣除的营业亏损
s4P8PDhz allowable expenses 可扣税的支出
g 'c4&Do allowance 免税额；津贴；备抵；准备金
#)q}Jw4]j allowance for debts 债项的免税额
_CAW D;P allowance for depreciation by wear and tear 耗损折旧免税额
/A}3kTp allowance for funeral expenses 殡殓费的免税额
f 7{ E(, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2G:)27Q- allowance for repairs and outgoings 修葺及支出方面的免税额
7}- .U=tnP allowance to debtor 给债务人的津贴
"o#"u[W , alteration of capital 资本更改
epj]n=/}[ alternate trustee 候补受托人
K@U"^
`G2 amalgamation 合并
nH}api^0A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b>;>*'e ambit of charges 征税范围；收费范围
QE84l amended valuation 经修订的估值
*D
#H-]9 American Commodities Exchange 美国商品交易所
A?|KA<&m#u American Express Bank Limited 美国运通银行
"5%G [MB American Stock Exchange 美国证券交易所
^ $Q', amortization 摊销
<F+S }!q amount due from banks 存放银行同业的款项
k#R }^Q amount due from banks abroad 存放海外银行同业的款项
%75|+((fC amount due from holding companies 控股公司欠款
sY7:Lzs., amount due from local banks 存放本港银行同业的款项
D /:~# ) amount due to banks 银行同业的存款
Z!G _" 3 amount due to banks abroad 海外银行同业的存款
r J ?Y~Q amount due to holding companies 控股公司存款
mm/U 9hbp% amount due to local banks 本港银行同业的存款
?;> s< amount due to outport banks 外埠银行同业的存款
rtv\Pf| amount for note issue 发行纸币的款额
r Efk5R amount of bond 担保契据的款额
Ks@S5:9sp amount of consideration 代价款额
\D?6_
,O amount of contribution 供款数额
f}^}d "&F amount of indebtedness 负债款额
3!Zd]1 $ amount of principal of the loan 贷款本金额
l@Ma{*s6=5 amount of rates chargeable 应征差饷数额
&WN4/=QW-J amount of share capital 股本额
]8 ua>1XS amount of sums assured 承保款额
j+]>x]c0 amount of variation 变动幅度
nf +8OH7 amount of vote 拨款数额
$EW31R5h<s amount payable 应付款额
].]yqD4P amount receivable 应收款额
)XMSQ ="m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g 2;JJ} analysis 分析
cKh { s ancillary risk 附属风险
f<9H#S: annual account 周年帐目；周年帐目报表；年度决算；年结
(FbqKx'uq annual accounting date 年结日期
8U0y86q>)E annual allowance 每年免税额；年积金；年度津贴；年津
AOWX=`J8V annual balance 年度余额
d~C
YZ annual disposable income 每年可动用收入
R!W!8rr3 annual estimates 周年预算
rmUT l annual fee 年费
Hq$AF annual general meeting 周年大会
;4 R1 annual growth rate 年增率；每年增长率
vmAMlgZ8{< annual long-term supplement 长期个案每年补助金
`j0T[Pi annual pensionable emolument 可供计算退休金的年薪
1lfkb 1BM annual report 年报
bM_Y(TgJ Annual Report on the Consumer Price Index 《消费物价指数年报》
f % ZqK_CW annual return 周年报表；周年申报表；每年报税表格
H:#b(&qw2 Annual Return Rules 《周年报表规则》
?(Dkh ${@ annual review of consumer prices 每年消费物价回顾
9 H2^4D8 annual roll-forward basis 逐年延展方式
K6@ QZc5.! annual salary 年薪
=#^%; 6 6z annual statement 年度报表；年度决算表
iOPv
% [ 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
L{bcmo\ U annuitant 年金受益人
Nz#T)M GO` annuity 年金
cbsy&U annuity contract 年金合约
c 6}d{B[ annuity on human life 人寿年金
G5ebb6[+ antecedent debt 先前的债项
CY)/1 # J ante-dated cheque 倒填日期支票
If\u^c anticipated expenditure 预期开支
_zI9 5 anticipated net profit 预期纯利
QOlm#S anticipated revenue 预期收入
Y4 ){{bEp anti-inflation measure 反通货膨胀措施
A|CW4f, anti-inflationary stance 反通货膨胀立场
dc5w_98o apparent deficit 表面赤字
$6X SW apparent financial solvency 表面偿债能力
"w9`UFu%^e apparent partner 表面合伙人
%lbSV}V) application for personal assessment 个人入息课税申请书
IKKd application of fund 资金应用
L-^vlP)Vu application to release as liquidator and to destruct the books of accounts and documents
R3d>|`) + 申请免除清盘人职务及毁灭帐簿与文件
yX$I<L<Suz appointed actuary 委任精算师
%CfJ.;BDNE appointed auditor 委任核数师；委任审计师
{ > {|3 appointed trustee 委任的受托人
AW&HW c~A appointer 委任人
I7 pxi$8f apportioned pro rata 按比例分摊
cE/7B'cR apportionment 分配；分摊
M<r' j $g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Zn1 +} Z@I apportionment formula 分摊方程式
kwMu L>5 apportionment of estate duty 遗产税的分摊
,E3"Ai sI appraisal 估价；评估
{ r` l appreciable growth 可观增长
S9 <J \`FG appreciable impact 显着影响
\ U4O*lq appreciable increase 可观增长
VmF?8Vi4 appreciation 增值；升值
?Vb=W)Es appreciation against other currencies 相对其他货币升值
JHwkLAuz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y AU[A appreciation tax 增值税
|rH;}t|un appropriation 拨款；拨用；拨付
:t? 9$ d L appropriation account 拨款帐目
-. L)-%wIV Appropriation Bill 拨款法案
chQt8Ar3 appropriation-in-aid system 补助拨款办法
S6h=}
V ) approved assets 核准资产
&Sj<X`^ approved basket stock 认可一篮子证券
.S`Ue,H approved budget 核准预算
"Fy34T0N approved charitable donation 认可慈善捐款
>J[g)$, approved charitable institution 认可慈善机构
m}T^rX%m_ approved currency 核准货币；认可货币
Pg-~^ "?y approved estimates 核准预算
1HskY| X approved estimates of expenditure 核准开支预算
w8wF;:> approved overseas insurer 核准海外保险人
? 1?^>M approved overseas trust company 核准海外信托公司
j.uN`cU! approved pooled investment fund 核准汇集投资基金
-i V&-oP approved provident fund scheme 认可公积金计划
$B7<1{<=W approved provision 核准拨款
5UVQ48aT approved redeemable share 核准可赎回股份
+[UFf3(ON approved regional stock 认可地区性证券
oylY1~~}0K approved retirement scheme 认可退休金计划
^uW](2 approved subordinated loan 核准附属贷款
[Oxmg?W arbitrage 套戥；套汇；套利
yX,2`&c arbitrageur 套戥者；套汇者
l\- 1W2 arbitrary amount 临时款项
HLg/=VF7? arrangement 措施；安排；协定
1Z'c L~9 arrears 欠款
`FH Hh arrears of pay 欠付薪酬
FviLlly6 arrears of revenue 逾期未收税款；逾期未收的帐项
VjtI1I articles of association 组织章程；组织细则；组织章程细则
}IC$Du# Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C (vi ns ascertainment of profit 确定利润
A-~#ydv "Asia Clear" “亚洲结算系统”
: &mYz(1 q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%RL\t5 TV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Nm- -h$G Asian Development Fund [ADF] 亚洲发展基金
_J 6|ju\ Asian dollar bond 亚洲美元债券
HelC_%#^ Asian dollar market 亚洲美元市场
3%/]y=rA Asian dollar rate 亚洲美元利率
.6 !IO^`[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&0K; Vr~D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<&n3 " asked price 沽盘；喊价；索价；卖方报价
U
u(ysN4` assessable income 应评税入息
K$\az%NE assessable loss 应评税亏损
;DL|%-%;$r assessable profit 应评税利润
k~>9,=::d assessable value 应评税值
DifRpj I-0 assessed profit 估定利润
N;>>HN[bBP assessed value 经评估价值
fGcAkEstT! assessment 评税；评定；估价；评税单
d@b 0z$<s assessment number 评税编号；估价编号
95_ ?F7}9 assessment of additional tax 补加税评税
SIKy8?Fn assessment of performance 业绩评估；实绩评价
3I^KJ/)A Assessor 评税主任
'X_iiR8n@p asset price bubbles 资产价格泡沫
@z EEX9U asset-backed securities 具资产保证的证券
Y$--Hp4 assets accretion 资产增值
c,Zs.
kC assets and liabilities 资产与负债
" 6~pTHT assets betterment statement 资产递增表；资产改进表
U> (5J,G assets lending 实物放款；有抵押贷款
aa_&WHXkt assets of the company passing on the death 死者去世时转移的公司资产
hQ i[7r($8 assets pledged as security for liabilities 用作负债抵押的资产
y%|nE(( assets portfolio 资产投资组合
&O#a==F!( assets price 资产价格
Oo`P +S# assets quality 资产质素
n] }+ : assets realization 资产变现
UIv TC
S assets refinancing arrangement 资产再集资安排
n4 KiC!*i0 assets securitization 资产证券化
-WB? hmx assets situated outside Hong Kong 在香港以外地方的资产
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T_)l? assets stripping 削减资产；拆卖资产
G-G!c2o assets value 资产值
:M`|*~V~$ assignee 承让人
owCQ71Q assignment 转让；转让书；转让契
aP!a?xq assignment of interest 权益转让
A]Zp1XEG assignment of letters patent and trade mark 专利证书及商标转让
ndOPD]A' assignment of property 物业转让；物业转让书
U_ V0 assignment right 转让权
8d-; ;V assignor 转让人
-3qB,KT associate 有联系的人；有关连人士；相联者；合伙人；联系人
J{@ gp,&e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X;w1@4! associate member 附属会员
Sr) /
Mf associated body corporate 相联法人团体
ZF51|b associated company 相联公司；联属公司
`-D6:- ,w associated corporation 相联法团
?#qA>: 2, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V3$!`T}g4 公认会计师公会〔英国〕
G`R Ed-Z[ Association of Futures Exchange Brokers 香港期货经纪协会
W:3u$LTf*f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b5_A*-s$M association of underwriters 承保人组织
4adCM fP7. assumption of control 接管
*GfGyOS( assurance 担保；保险；转易；转易书
'< !/\Jz9l assurance of interest 权益的转易
V8NJ0fF at 19XX price 按一九ＸＸ年价格计算
76c4~IG# at a discount 按赔价计算；按贴水价格计算；打折扣
[p$b@og/> at a premium 按溢价计算；按升水价格计算
,M>W) TSH at call 通知付款；按通知
H'<9;bD - at constant market price 按固定市价计算
3rZFN^ at constant price 按固定价格计算
Fw+JhI VP at cost 按成本计算
hAOXOj1 at current market price 按当时市价计算；按现时市价计算
+IuV8XT2( at current price 按当时价格计算；按现时价格计算
k!xi
(l<C at factor cost 按要素成本计算；按生产要素成本计算
zek\AQN at money-of-the-day price 按付款当日价格计算
,4NvD2Y at or better 按指定或较佳价位〔买卖指令〕
OZbwquF@ at par 按面值计算；平价
elWN-~ at sight 见票即付
=oluw|TCe7 at the close 按收市盘
`kwyF27v] at the opening 按开市盘
*na7/ysT< attestation 见证；见证条款
mppBc-#EYr at-the-money option 平价期权
nOkX: 5 attorney 受权人；受托代表人
zr&K0a{hc attornment 新拥有人承认书
L-Xd3RCD attributable profit 可归属利润
Fz?ON1\ attributable share value 可归属股份价值
Nk3 ]<#$ Auckland Stock Exchange 奥克兰证券交易所
F@ZG| &
auction 拍卖
69cOdIt^D auctioneer 拍卖商
t}cj8DC! audit 审计；核数
BC(f1 Audit Commission 审计署
~"gOq"y 5p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7Hf6$2Wh 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Sj+ gf ~~ audit review 帐目审查
yZb@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bC$n+G>6k audited account 审计帐目；经审计的帐目
XZV)4=5iSO audited annual account 经审计的周年帐目
/_* : audited balance sheet 经审计的资产负债表
q
.tVNKy% auditor 核数师；核数主任；审计师
w6Dysg: auditor's certificate 核数师证明书；审计师证明书
[^"e~ auditor's report 核数师报告；审计师报告
y@~.b^?_u Aussie bond 澳元债券
3 cT austerity budget 紧缩预算
>%qGK-_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^M,t`r{ Australia All Ordinaries Index 澳洲所有普通股票指数
;1NZY.p yc Australian Dollar [AUD] 澳元
pp R_y Australian Options Market 澳大利亚期权市场
U> e@m? Australian Securities Commission 澳洲证券事务监察委员会
3 V8 SKBS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Uk S86`. Australian Stock Exchange 澳大利亚证券交易所
pA4/ '7nCl Austrian Schilling [ATS] 奥地利先令
xE9^4-Px* authentication 认证；鉴证
FDbx"%A authority to purchase 委托购买证；委购书
E"#<I*b authorization 认可；核准；授权；授权书
y3 LWh}~E authorization by direction 指示授权
4 J !1$ authorization by instruction 指令授权
QD BptI: authorization by warrant 令状授权
'V4.umj1~ authorization of unit trust 单位信托的认可
VEpIAC4 authorized agent 指定代理人
&4O"Xs`ka authorized capital 法定资本
OMJr.u authorized clerk 出市员
I}n"6 '* authorized dealer 认可交易商
bp_3ETK]P authorized financial institution 认可财务机构
q<o A%yR authorized fund 认可基金
</b WF W~x authorized fund house 获授权的基金公司；认可基金公司
cAVe(:k) authorized institution 认可机构
& |9mM=^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6C
r$R]5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SK;f #quUQ authorized insurer 获授权保险人；获认可承保人
@faf authorized investment 特准投资项目
zL OmtZ([' authorized person 获授权人
,m3 AVHa*G authorized representative 获授权代表
jd]MC*% authorized share capital 法定股本
"N4c>2Q automated quotation system 自动报价系统
wLkHU"'
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m$QFtrvy 自动交易系统〔香港期货交易所有限公司〕
-W! g>^. automatic adjustment mechanism 自动调整机制
"
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/Klwh1E Automatic Clearing House 自动票据交换所
js;IUSj. automatic exchange rates accumulation system 自动化汇率累集系统
LFen!FnM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8'^eH1d ' automatic teller machine [ATM] 自动柜员机
~+l%}4RZ autopay 自动转帐
_[0Ugfz ( available assets 可用资产
9nM {x? available fiscal reserve 现存财政储备
"D3JdyO_S available profit 可用利润
!Z%QD\knY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A.35WGu&: average 平均；平均数；海损
gxU(& average basic salary 平均基本薪金
(>WV) average consumer expenditure 平均消费开支；一般消费开支
*eUL1m8Y average cost 平均成本
rp=?4^(u average cost of land production 增辟土地平均成本
q6 9a-5q average daily turnover 平均每日成交额
eZ}FKg%2[ average daily wage rate 平均每日工资率
LwY_6[Ef average expenditure pattern 平均开支模式
Bw{@YDO{ average growth rate 平均增长率
_AVCh)Z b average net fixed assets 固定资产平均净值
9
* ] Z average of relatives 相对价格平均数
YH<@->Ip average price 平均价格
IEC:zmkn average propensity to consume 平均消费倾向；一般消费倾向
eHqf3f
average propensity to save 平均储蓄倾向；一般储蓄倾向
[jAhw> average rate 平均率
c v#H average revenue 平均收入；平均收益
JN|<R%hy average stock 平均库存；平均存货
o<V-gS average yearly rent 平均年租
g] (m& O avoidance of double taxation 避免双重课税
<408lm avoidance of tax 避税
