A:
W";Po)YC
A share Ａ股；甲类股份
#v:A-u abatement of tax 减税；减扣免税额
>RKepV(X7 ABN AMRO Bank N.V. 荷兰银行
fnudy% oo above-the-line expenditure 线上项目支出；经常预算支出
Px?0)^"2 above-the-line receipt 线上项目收入；经常预算收入
: 47"c3J ABSA Asia Limited 南非联合亚洲有限公司
[};?;Y N absolute change 绝对数值变更
2 m2$jp0 absolute expenditure 实际开支
K=!?gd!Vw absolute guideline figure 绝对准则数字
:/i13FQ absolute interest 绝对权益
Is }?:ET absolute order of discharge 绝对破产解除令
A}n7A
absolute profit margin 绝对利润幅度
mH!\]fmR~ absolute value 实值；绝对值
uN(N2m absolutely vested interest 绝对既得权益
\-I)dMm[ absorbed cost 已吸收成本；已分摊成本
bs_rw+ absorption 吸收；分摊；合并
<u2iXH5w absorption rate 吸收率；摊配率；分摊率
K?,`gCN}v ACB Finance Limited 亚洲商业财务有限公司
RJLhR_t7n acceptable form of reciprocity 合理的互惠条件
#L xfE<^ acceptable rate 适当利率；适当汇率
anFl:= acceptance agreement 承兑协议
e[t1V/ ah acceptance for honour 参加承兑
mp17d$R- acceptor 承兑人；接受人；受票人
r%^XOw<' acceptor for honour 参加承兑人
-|_io,eL; accident insurance 意外保险
q??N, Accident Insurance Association of Hong Kong 香港意外保险公会
u 9%AK g}~ accident insurance scheme 意外保险计划
zl["}I(*n accident year basis 意外年度基准
0coRar?+b accommodation 通融；贷款
S{ qn^\0 accommodation bill 通融票据；空头票据
-/ J2;AkGH accommodation party 汇票代发人
T1fX[R ^\ account balance 帐户余额；帐户结余
I}1<epd , account book 帐簿
fFd"21 > account collected in advance 预收款项
-.hH,zm account current book 往来帐簿
` /eh account of after-acquired property 事后取得的财产报告
o@:u:n+. account of defaulter 拖欠帐目
q'<K$4_,% account payable 应付帐款
k{pn~) x g account payee only [A/C payee only] 只可转帐；存入收款人帐户
>s"kL ^ account receivable 应收帐款
KPs
@v@5M account receivable report 应收帐款报表
/ lN09j account statement 结单；帐单；会计财务报表
He)dm5#fg account title 帐户名称；会计科目
/BfCh(B accountant's report 会计师报告
btIh%OM Accountant's Report Rules 会计师报告规则
K2t|d[r accounting and auditing procedure 会计与审计程序；会计与核数程序
wq`\p['Q, Accounting Arrangements 《会计安排》
"AMsBvzgo accounting basis 会计基础
"=XRonQZ accounting by Official Receiver 破产管理署署长呈交的帐目
Ov8{ny Accounting Circular 《会计通告》
T|lyjX$Q]9 accounting class 会计类别
K6z-brvw " accounting date 记帐日期；会计结算日期
*saO~.-;4 accounting for money 款项核算
Nyo ,6 AA Accounting Officer 会计主任
?kM53zbT# accounting period 会计报告期；会计期
#ui7YUR=2 accounting policy 会计政策；会计方针
3 Ho<4_I, accounting practice 会计惯例
' C|yUsBC accounting principle 会计准则
pM7xnL4 accounting record 会计记录
OX/}j_8E^( accounting report 会计报告
vt-5 3fa| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j 1#T]CDs Accounting Society of China 中国会计学会
"M5&&\uT accounting statement 会计报表
OQZ\/~o 5 accounting system 会计制度；会计系统
gEQevy`T%c accounting transaction 会计事项；帐务交易
$2\k| @)s accounting treatment 会计处理
_Vxk4KjP5 accounting year 会计年度
~",,&>#[K accretion 增值；添加
[sH[bmLR accrual 应计项目；应累算数目
[XP3 accrual basis 应计制；权责发生制
1]j_4M14aA accrual basis accounting 应计制会计；权责发生制会计
4`+hX' accrue 应累算；应计
5UHxB"`C accrued benefit 应累算利益
Zf%6U[{ T accrued charges 应计费用
;l 6tZ]-" accrued cumulative preference share dividend 应累算的累积优先股股息
1p9+c~4l: accrued expenses 应累算费用
m]NyEMYg accrued interest payable 应付利息；应计未付利息
=!%+ sem accrued interest receivable 应收利息；应计未收利息
|k^ * accrued right 累算权益
@7aSq-(_l* accruing profit 应累算的利润
]1<O [d accumulated fiscal reserve 累积财政储备
lj!f\C}d accumulated profit 累积利润；滚存溢利
k f<5`8 accumulated reserve 累积储备
"?Cx4<nsM accumulation of surplus income 累积收益盈余
]o ]*&[ C acquired assets 既得资产
D>Qc/+ acquisition 收购；购置；取得
W+0VrH
0F acquisition cost 购置成本
Dj9).lgc acquisition expenses 购置费用
s$ 2@ |; acquisition of 100% interest 收购全部股权
$xf{m9 8 acquisition of control 取得控制权
/)` kYD6 acquisition of fixed assets 购置固定资产
*. DTcV acquisition of shell “买壳”
yS[Z%]bvU acquisition price 收购价
C%csQ m act of God 天灾
w&7-:."1i acting partner 执事合伙人
eY1$s mh t active market 买卖活跃的市场；交投畅旺的市场；旺市
p ft6
@ 'q active partner 积极参与的合伙人
iPxhDn<B active trading 交投活跃
2I#4jy/g actual circulation 实际流通
m18 If actual cost 实际成本
H0 YxPk) actual expenditure 实际开支；实际支出
m b\}F9 actual income 实际入息；实际收入；实际收益
}'KVi=qnHb actual market 现货市场
})R8VJ&C/ actual price 现货价；实际价格
,HxsU,xiG actual profit 实际利润
hel iL/ actual quotation 实盘；实际价位；实际报价
s}d1 k actual year basis 按实际年度计算
# Pulbk8 actuals 实货
n#G
I& U actuarial investigation 精算调查
y4HOKJxI actuarial principle 精算原则
j3bTa|UdT actuarial report 精算师报告
pH%cbBm Actuarial Society of Hong Kong 香港精算学会
tZ]|3 wp actuarial valuation 精算师估值
s9<fPv0w actuary 精算师
$C UmRi{T ad referendum agreement 暂定协议；有待覆核的协定
tj ,*-).4% ad valorem duty 从价税；按值征税
rdsm
/^,s ad valorem duty system 从价税制
d]OoJK9&& ad valorem fee 从价费
Vs~^r> ad valorem tariff 从价关税
)K8k3]y& additional allowance 额外免税额
.(,4a<I?%N additional amount for unexpired risk 未过期风险的额外款额
C^S?W=1=w additional assessable profit 补加应评税利润
9lA@ K[ additional assessment 补加评税
Y WSo:)LY additional commitment 额外承担
n<p`OKIV3 additional commitment vote 额外承担拨款
A / N$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
WYQJ +z5 additional dependent parent allowance 供养父母额外免税额
';x .ry additional provision 额外拨款
q!k
F additional stamp duty 附加印花税
\`#;J?Y|`F additional tax 补加税罚款；补加税款
:".:Wd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z
I`'n%n= adjudged bankrupt 被裁定破产
JE X{j f adjudicated bankrupt 裁定破产人
zYdSg<[^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
;^ :9huN adjudication of bankruptcy 裁定破产；宣告破产
N:!XtYA< adjudication of insolvency 裁定无力偿还债务
0}q ij adjusted actual 经调整的实数；调整后的实数
o$m64l adjusted current assets 经调整的流动资产；调整后的流动资产
z 12[vN adjusted figure 经调整的数字；调整后的数额
f) q\RJA)X adjusted liabilities 经调整的负债；调整后的负债
H*3f8A&@s adjusted loss 经调整的亏损；调整后的亏损
=YBw O. !% 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
!arcQ:T@G adjusted profit 经调整的利润；调整后的利润
$"T1W=;j9 adjusted surplus 经调整的盈余额；调整后的盈余额
tnbaU%;|J adjusted value 经调整的价值；调整后的价值
9U6y<X adjustment 调整；修订；理算〔保险〕
cD8.rRyD adjustment centre 调剂中心
,JT|E~P?8 adjustment lag 调整过程的时间差距；调整时差
Hjli)*ev adjustment mechanism 调整机制
+&tY&dQQB adjustment of loss 亏损调整
:7IL|bA< adjustment process 调整过程；调整程序
XZuJ<]}X, adjustment range 调整幅度
|heh ROUn administered exchange rate 受管制汇率
=2bW"gs
I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*#Hi W) administration expenses 行政费用
88h-.\%Z administration fee 手续费；行政费
Z?[;Japg administration in bankruptcy 破产管理
8[,,Kr)- administration order 遗产管理令
"*#$$e53A administrator 管理人；遗产管理人
ExI?UGT administrator of the estate 遗产管理人
;=hl !CB admission of debt 债项承认书
4r-jpVN~ admission of proof 接纳债权证明
*D F5sY advance 放贷款项；垫付款项；预支款项；预付款项
HGB96,o f9 advance account 暂支帐目；预付款帐户
]1%H.pF advance compensation 预付补偿金
A) p}AEBc advance from shareholder 股东垫款
b=-<4Vu*\ advance pending reimbursement 预支以待日后付还
b`E0tZcJ advanced economy 先进经济体系
t Q' E"u1 advancement 预付；预付财产
):&A\nb advances warrant 垫款令
$WnK advancing 贷出
XYWG X;.= adverse balance 逆差
qDhz|a# adverse exchange 逆汇
%fh
,e5(LT advertisement addressed to shareholders 在报章刊登的致股东通告
q>r9ooN advice for collection 托收通知书
Pp:(PoH advice of drawing 提款通知书；汇票通知书
;:cU /{W advice of payment 付款通知
-a]oN:ERb Advisory Committee [Securities and Futures Commission]
@pY AqX2 谘询委员会〔证券及期货事务监察委员会〕
HV&N(;@ Advisory Committee on Diversification 经济多元化谘询委员会
w@nN3U+ affidavit 誓章；遗产申报誓章
l:8 gCi affidavit of no receipt 述明无收款的誓章
c _O| ?1 affiliate 联号；联营公司；附属公司
sBu=@8R]y affiliated company 附属公司；联号；联营公司
s41<e" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Dq*>+1eW2 affordability 负担能力
%D\T LY African Development Bank [AfDB] 非洲开发银行
Z5[ t/ after-acquired property 事后取得的财产
KK a"Ba$g after-hours dealing 市后交易
er,R}v after-tax profit 税后盈利；税后利润；税后溢利
JV/K ouL agency agreement 代理协议
! a ~>;+ agency expenses 代理机构的开支
engq l; agency fee 代理费
^;c!)0Q<Z Agency Law 《代理法》
p<`q^ D agent 代理人；承销人
3kdTteyy+ agent of company 公司代理人
=YB3^Z agent's fee 代理人费；经纪费
JnmJN1@I aggregate 总计；总数；总体数字
TPq5"mco aggregate amount 总款额；总额
jWiB_8- 6 aggregate assets and liabilities 总体资产与负债
UALwr>+VJ aggregate at constant price 按固定价格计算的总体数字
(".`#909 aggregate demand 总需求
tKo ^A:M aggregate gross position 总持仓量
e~ W35Y>A aggregate limit 总限额
7sC$hm] aggregate of salaries tax 合计薪俸税
:'f#0 ox aggregate performance 总体表现；总体业绩
+yVz )
X aggregate supply 总体供应
"T <Q#^m aggregate surplus 总盈余
Q68&CO(rE aggregate total 整体总额
-G(z!ed aggregate value 总值；合计价值
O!hg@[\B+ aggregated basis 合计基准
f&js,NU" aggregated net chargeable income 合计应课税入息实额
s)_7*DY aggregation 合并计算；合计；总和
xQ* U9Wt;T aggregation of incomes of husband and wife 夫妇入息合并计算
;B^G< aggregation of property 财产的总和
FaPX[{_E agio 差价；贴水
$s/N;E!t Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:tedtV ~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zn_ InxR 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
uPsn~>(4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a"b9h{h@ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
yj `b-^$? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KY! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c;&m}ImLe. agreement for a settlement 授产协议
^a[7qX_B agreement for assignment 转让协议
gkI(B2,/ agreement for sale 售卖协议；买卖协议
g*N~r['dZ agreement for sale and purchase 买卖协议
UkG|5P` agreement for the payment of interest 支付利息协议
@rRBo :0% agreement for the repayment of money 还款协议
%q;3b fq@N agreement of reinsurance 再保险协议
mK% !9F
V Agricultural Bank of China 中国农业银行
!qV{OXdrB air passenger departure tax 飞机乘客离境税
w+=>b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2wlrei airport tax 机场税
ZC_b`q< alcohol duty 酒精税
4 +: Q" alienation 让与；让渡；转让
_.' j'j% alimony 生活费；赡养费
e=o<yf9>Q All Ordinaries Index [AOI] 所有普通股指数
%DqF_4U 9 all risks 全险；综合险
W|NzdxCY All Sales Record for Stock Market 《股票市场成交报告》
U-QK
Allied Capital Resources Limited 新联财务有限公司
+6B(LPxgP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`4'v)!? allocation letter 拨款信件
MSUkCWt! allocation of fund 分配款项；预留款项
UAFl+d! allocation of profit 利润分配；溢利分配
MG*#-<OV. allocation warrant 拨款令
xlp^XT6# allotment 分配；配股
ZK [ 4 n5} allotment notice 股份配售通知；配股通知
)TP 1i allotment of shares 股份分配
_k\ *4K8L allowable 可获宽免；免税的
beRpA; allowable business loss 可扣除的营业亏损
g;i>nzf allowable expenses 可扣税的支出
2 oXsPrtZ allowance 免税额；津贴；备抵；准备金
V k5}d[[l allowance for debts 债项的免税额
?SK1*; i allowance for depreciation by wear and tear 耗损折旧免税额
|_&vW \ allowance for funeral expenses 殡殓费的免税额
EA7 8& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;2(8&. allowance for repairs and outgoings 修葺及支出方面的免税额
E
y1mlW allowance to debtor 给债务人的津贴
yd$_XW p?\ alteration of capital 资本更改
\EuMzb"G9p alternate trustee 候补受托人
hk 3}}jc amalgamation 合并
-M2c 8P:.b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OIGu`%~js ambit of charges 征税范围；收费范围
ts`c_hH,1' amended valuation 经修订的估值
NTASrh American Commodities Exchange 美国商品交易所
12U1DEd>- American Express Bank Limited 美国运通银行
_Jx.?8 American Stock Exchange 美国证券交易所
U$Z)v1&{ amortization 摊销
a6wPkf7-H amount due from banks 存放银行同业的款项
u27 K
0} amount due from banks abroad 存放海外银行同业的款项
`wj<d>m amount due from holding companies 控股公司欠款
L:nZ _O; amount due from local banks 存放本港银行同业的款项
5tdFd"oo amount due to banks 银行同业的存款
~2+J] 8@I] amount due to banks abroad 海外银行同业的存款
cK%Sty'8+ amount due to holding companies 控股公司存款
1v)ur\>R amount due to local banks 本港银行同业的存款
9gVu:o 1/ amount due to outport banks 外埠银行同业的存款
15U]/?jv8 amount for note issue 发行纸币的款额
a'u:1C^\ amount of bond 担保契据的款额
Clr~:2g \ amount of consideration 代价款额
N 9QHX amount of contribution 供款数额
3qwi) nm amount of indebtedness 负债款额
_^]2??V amount of principal of the loan 贷款本金额
hg[ob+" amount of rates chargeable 应征差饷数额
OPOL-2<wiy amount of share capital 股本额
}c|)i,bL amount of sums assured 承保款额
5V5Nx(31i amount of variation 变动幅度
n`gW&5,,z amount of vote 拨款数额
6..G/,TB amount payable 应付款额
D]X&Va amount receivable 应收款额
(Qq;ySZ# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cc`+rD5I- analysis 分析
u} Kc>/AF ancillary risk 附属风险
V|[Y 9<* annual account 周年帐目；周年帐目报表；年度决算；年结
)RV.N}NU annual accounting date 年结日期
: 'p+Ql~c annual allowance 每年免税额；年积金；年度津贴；年津
;%wQnhg annual balance 年度余额
P(AcDG6K annual disposable income 每年可动用收入
fG GGz$;N annual estimates 周年预算
jyB^a;- annual fee 年费
$0+n0*fp annual general meeting 周年大会
>F7v'-*{ annual growth rate 年增率；每年增长率
o&WKk 5$ annual long-term supplement 长期个案每年补助金
"A? &`}% annual pensionable emolument 可供计算退休金的年薪
/WqiGkHV* annual report 年报
J; @g#h? Annual Report on the Consumer Price Index 《消费物价指数年报》
Eci,];S7 annual return 周年报表；周年申报表；每年报税表格
K`%{(^}. Annual Return Rules 《周年报表规则》
vhsHyb annual review of consumer prices 每年消费物价回顾
Qn0 1ig
annual roll-forward basis 逐年延展方式
o +-G@ 16 annual salary 年薪
QxUsd F?p annual statement 年度报表；年度决算表
Y24 3mq- 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
4l) Q annuitant 年金受益人
LYM(eK5V annuity 年金
eD<Kk 4){ annuity contract 年金合约
Km/#\$|} annuity on human life 人寿年金
)Pj8{.t4 antecedent debt 先前的债项
oY;=$8y<q ante-dated cheque 倒填日期支票
V'n4iM anticipated expenditure 预期开支
#ArMX3^+w7 anticipated net profit 预期纯利
t^ax:6;"| anticipated revenue 预期收入
tZ4Zj`x|^ anti-inflation measure 反通货膨胀措施
78o>UWA: anti-inflationary stance 反通货膨胀立场
6,J:sm\ apparent deficit 表面赤字
Cx,) $!1 apparent financial solvency 表面偿债能力
;~nz%L J apparent partner 表面合伙人
~r%>x application for personal assessment 个人入息课税申请书
v7Q= application of fund 资金应用
-XcX1_ application to release as liquidator and to destruct the books of accounts and documents
@ckOLtxE> 申请免除清盘人职务及毁灭帐簿与文件
U`25bb1W j appointed actuary 委任精算师
4|yZA*Q^ appointed auditor 委任核数师；委任审计师
cx_.+ R appointed trustee 委任的受托人
J|Af`HJ appointer 委任人
dF
(m!P/R apportioned pro rata 按比例分摊
Xj;\ROBH- apportionment 分配；分摊
9bE/7v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0qd gt apportionment formula 分摊方程式
~sk{O%OI apportionment of estate duty 遗产税的分摊
Tw)"#Y!T appraisal 估价；评估
jjbw+ appreciable growth 可观增长
b0vbE8wa appreciable impact 显着影响
"M`ehgCBr appreciable increase 可观增长
}3rWmo8V appreciation 增值；升值
zc,kHO| appreciation against other currencies 相对其他货币升值
gJn_Z7Mg J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
wl Y6h4c appreciation tax 增值税
?n]e5R(cj appropriation 拨款；拨用；拨付
4t Z. T9d appropriation account 拨款帐目
A&dN CB Appropriation Bill 拨款法案
qrq9NPf appropriation-in-aid system 补助拨款办法
c[a1
Md& approved assets 核准资产
lMcSe8LBQa approved basket stock 认可一篮子证券
X*cf|g approved budget 核准预算
m{ya%F approved charitable donation 认可慈善捐款
fUJ\W"qya approved charitable institution 认可慈善机构
$1(FN+ M b approved currency 核准货币；认可货币
4Pm+0=E approved estimates 核准预算
#h#Bcv0 Z approved estimates of expenditure 核准开支预算
1.5lJ:[G approved overseas insurer 核准海外保险人
(ex^=fv approved overseas trust company 核准海外信托公司
E\%'/3o approved pooled investment fund 核准汇集投资基金
4-YX Xi} approved provident fund scheme 认可公积金计划
wu2AhMGmw approved provision 核准拨款
o4Bl!7U approved redeemable share 核准可赎回股份
.W>8bg'u9 approved regional stock 认可地区性证券
wq( m%F approved retirement scheme 认可退休金计划
}PR^Dj. approved subordinated loan 核准附属贷款
CwV1~@{- arbitrage 套戥；套汇；套利
rLzYkZ arbitrageur 套戥者；套汇者
` tCOe arbitrary amount 临时款项
qwb`8o arrangement 措施；安排；协定
OoFQ@zE7% arrears 欠款
j Z'y_ arrears of pay 欠付薪酬
's]+.3">L1 arrears of revenue 逾期未收税款；逾期未收的帐项
zn4Yo articles of association 组织章程；组织细则；组织章程细则
;5* )kX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G0^O7w^5 ascertainment of profit 确定利润
y %k`
"Asia Clear" “亚洲结算系统”
J-W, ^% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KAg<s}gQJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
q5$z:'zE Asian Development Fund [ADF] 亚洲发展基金
!(!BW9Zt+ Asian dollar bond 亚洲美元债券
zr0_SCh;2 Asian dollar market 亚洲美元市场
':7%@2Zo Asian dollar rate 亚洲美元利率
x*#F|N4~', Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%@! Vx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NVnKgGlHgd asked price 沽盘；喊价；索价；卖方报价
n\2VrUQ)M assessable income 应评税入息
OpwZTy}1} assessable loss 应评税亏损
z]k=sk assessable profit 应评税利润
Q#@gOn=W\ assessable value 应评税值
B;8YX>r assessed profit 估定利润
Ii?"`d +JA assessed value 经评估价值
yaf&SR@7k{ assessment 评税；评定；估价；评税单
Rk
PY@> assessment number 评税编号；估价编号
?4
`K8 assessment of additional tax 补加税评税
4/{Io &| assessment of performance 业绩评估；实绩评价
{Izg1 N Assessor 评税主任
+a&-'`7g asset price bubbles 资产价格泡沫
`07u}]d8 asset-backed securities 具资产保证的证券
FhB^E$r% assets accretion 资产增值
{uO8VL5+Qx assets and liabilities 资产与负债
laM0W5 assets betterment statement 资产递增表；资产改进表
|}*k | assets lending 实物放款；有抵押贷款
L%a ni}V assets of the company passing on the death 死者去世时转移的公司资产
I~S`'()J assets pledged as security for liabilities 用作负债抵押的资产
z9$x9u assets portfolio 资产投资组合
A.v cE assets price 资产价格
)_T[thf] assets quality 资产质素
qy@gW@IU assets realization 资产变现
J
p .wg assets refinancing arrangement 资产再集资安排
QEM") ( assets securitization 资产证券化
u+s #Fee I assets situated outside Hong Kong 在香港以外地方的资产
',0~ \ V assets stripping 削减资产；拆卖资产
Cc]s94 assets value 资产值
-!MDYj +U assignee 承让人
!23W=N}82 assignment 转让；转让书；转让契
UTUIL D assignment of interest 权益转让
;,' ! assignment of letters patent and trade mark 专利证书及商标转让
UhY
)rezh assignment of property 物业转让；物业转让书
O6;>]/` assignment right 转让权
xP'IyABx assignor 转让人
aQN`C {nY associate 有联系的人；有关连人士；相联者；合伙人；联系人
1l\O9D +$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
CBSJY&:K associate member 附属会员
jjvm<;lv associated body corporate 相联法人团体
svyC(m)' associated company 相联公司；联属公司
SBjtg@:G0n associated corporation 相联法团
5DyN=[ b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;lX: EU 公认会计师公会〔英国〕
j1YE_U Association of Futures Exchange Brokers 香港期货经纪协会
N jq#@*>[p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2>fG}qYy$ association of underwriters 承保人组织
Oe$cM=Yf assumption of control 接管
-5v c0"?E assurance 担保；保险；转易；转易书
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i9*w?C assurance of interest 权益的转易
1y0.tdI( at 19XX price 按一九ＸＸ年价格计算
S97.O@V!$ at a discount 按赔价计算；按贴水价格计算；打折扣
Jkm\{; at a premium 按溢价计算；按升水价格计算
4PD"[a=" at call 通知付款；按通知
(fh:q 2E# at constant market price 按固定市价计算
K^{`8E&A at constant price 按固定价格计算
![abDT5![ at cost 按成本计算
o ;];ng at current market price 按当时市价计算；按现时市价计算
~8 pf.^,fi at current price 按当时价格计算；按现时价格计算
bHS2;K~ at factor cost 按要素成本计算；按生产要素成本计算
`y YgL@Zt at money-of-the-day price 按付款当日价格计算
l`I]eTo)^ at or better 按指定或较佳价位〔买卖指令〕
mu"]B] at par 按面值计算；平价
=# Vdz=. at sight 见票即付
1uV_C[: at the close 按收市盘
d'[aOH4} at the opening 按开市盘
0M8 JE9 Kx attestation 见证；见证条款
ni y@' at-the-money option 平价期权
QV .A.DK attorney 受权人；受托代表人
j{U-=[$' attornment 新拥有人承认书
M8cLh!! attributable profit 可归属利润
x ;Gyo attributable share value 可归属股份价值
3 4;c00 Auckland Stock Exchange 奥克兰证券交易所
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% auction 拍卖
n;Iey[7_E` auctioneer 拍卖商
3:Z(tM&-O audit 审计；核数
)&R;!#;5 Audit Commission 审计署
LG<lZ9+y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lC _zSmT 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〕
(6h7 'r $ audit review 帐目审查
$}KYpSV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2{ V| audited account 审计帐目；经审计的帐目
rM=Hd/ki5 audited annual account 经审计的周年帐目
0a'@J~v! audited balance sheet 经审计的资产负债表
v Q_ B2#U: auditor 核数师；核数主任；审计师
E?9_i
:IX auditor's certificate 核数师证明书；审计师证明书
/pk; E$qv auditor's report 核数师报告；审计师报告
&y(aByI y Aussie bond 澳元债券
E,6E-9 austerity budget 紧缩预算
] @8= e'V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vy#c(:UQR Australia All Ordinaries Index 澳洲所有普通股票指数
$ 1d I Australian Dollar [AUD] 澳元
;Xt D z Australian Options Market 澳大利亚期权市场
S~TJF}[k^6 Australian Securities Commission 澳洲证券事务监察委员会
4Dd9cG,lN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C|lMXp\* Australian Stock Exchange 澳大利亚证券交易所
a<o0B{7{BM Austrian Schilling [ATS] 奥地利先令
=[jBOx& authentication 认证；鉴证
CD tYj authority to purchase 委托购买证；委购书
|1<Z3\+_/ authorization 认可；核准；授权；授权书
+nZG!nP authorization by direction 指示授权
}>1E,3A:%G authorization by instruction 指令授权
4[-9$
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*FE<'+% authorization of unit trust 单位信托的认可
;C {_T:LS authorized agent 指定代理人
Z0:BXtW authorized capital 法定资本
/<2_K4(-{4 authorized clerk 出市员
xD#/@E1'Y authorized dealer 认可交易商
jCl[!L5/1 authorized financial institution 认可财务机构
o{hK t? authorized fund 认可基金
&p%c tg authorized fund house 获授权的基金公司；认可基金公司
Wm, , OioK authorized institution 认可机构
Tc*PD t0C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Rq9gtx8,= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=@z"k'Vl` authorized insurer 获授权保险人；获认可承保人
Xm-63U`w5 authorized investment 特准投资项目
p~b$+8#+ authorized person 获授权人
Mzd}9x $'J authorized representative 获授权代表
{h=Ai[|l4Q authorized share capital 法定股本
L!G3u / automated quotation system 自动报价系统
hJ@nW5CI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DXGO-]!!0 自动交易系统〔香港期货交易所有限公司〕
q ^gEA5 automatic adjustment mechanism 自动调整机制
QHh#O +by# automatic adjustment system 自动调整系统
tc',c},h~, Automatic Clearing House 自动票据交换所
nr^p H. automatic exchange rates accumulation system 自动化汇率累集系统
k?#6j1pn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IW#(ICeb automatic teller machine [ATM] 自动柜员机
h CiblM autopay 自动转帐
%'HUC>ChN available assets 可用资产
<gy'@w? available fiscal reserve 现存财政储备
uprQy<I@ available profit 可用利润
4HJrR^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vh8uE average 平均；平均数；海损
hTm}j,H average basic salary 平均基本薪金
4l*&3Ar average consumer expenditure 平均消费开支；一般消费开支
7 `}z 7nk average cost 平均成本
K0\WN"ua; average cost of land production 增辟土地平均成本
c jXwOk1:s average daily turnover 平均每日成交额
p1nA7;B-m average daily wage rate 平均每日工资率
9& j] average expenditure pattern 平均开支模式
DbN'b(+ average growth rate 平均增长率
Exr7vL average net fixed assets 固定资产平均净值
7 ' S] average of relatives 相对价格平均数
+ *V;
f, average price 平均价格
8(}sZ)6 average propensity to consume 平均消费倾向；一般消费倾向
) YFs average propensity to save 平均储蓄倾向；一般储蓄倾向
[XXN0+ / average rate 平均率
Tt\w^Gv\d average revenue 平均收入；平均收益
: [y(<TLw average stock 平均库存；平均存货
P]B#i1 average yearly rent 平均年租
4lA+ V,# avoidance of double taxation 避免双重课税
5[_8N{QC; avoidance of tax 避税
