A:
hbfsHT A share Ａ股；甲类股份
7*;^UqGjz abatement of tax 减税；减扣免税额
]4o?BkL ABN AMRO Bank N.V. 荷兰银行
oq. r\r
above-the-line expenditure 线上项目支出；经常预算支出
a,cC!
above-the-line receipt 线上项目收入；经常预算收入
~&KX-AC@ ABSA Asia Limited 南非联合亚洲有限公司
'?8Tx&}U8 absolute change 绝对数值变更
# 66e @ absolute expenditure 实际开支
2( _= SfQ absolute guideline figure 绝对准则数字
-njQc:4W,- absolute interest 绝对权益
YZ **;"<G absolute order of discharge 绝对破产解除令
u7#z^r absolute profit margin 绝对利润幅度
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$#(ZL^m absolute value 实值；绝对值
N Bz%(? \ absolutely vested interest 绝对既得权益
GI_DhU]~) absorbed cost 已吸收成本；已分摊成本
Pin/qp&Fa8 absorption 吸收；分摊；合并
"{ FoA3g| absorption rate 吸收率；摊配率；分摊率
0;<OYbm3< ACB Finance Limited 亚洲商业财务有限公司
cgN>3cE acceptable form of reciprocity 合理的互惠条件
uREu 2T2 acceptable rate 适当利率；适当汇率
a q kix"J acceptance agreement 承兑协议
Egf^H>,.M acceptance for honour 参加承兑
{R8=}Qo acceptor 承兑人；接受人；受票人
!F$R+A+L acceptor for honour 参加承兑人
^yJ:+m;6K accident insurance 意外保险
/>F.Nsujy Accident Insurance Association of Hong Kong 香港意外保险公会
H k9U&j$ accident insurance scheme 意外保险计划
T>F9Hs W accident year basis 意外年度基准
/WYh[XKe accommodation 通融；贷款
dhtb?n{
accommodation bill 通融票据；空头票据
1a8$f5 accommodation party 汇票代发人
5r7h=[ N account balance 帐户余额；帐户结余
$H;+}VQ account book 帐簿
L=g_ @b account collected in advance 预收款项
^/a*.cu account current book 往来帐簿
Hm4 bN \% account of after-acquired property 事后取得的财产报告
2yxi= XWZ account of defaulter 拖欠帐目
e "n|jRh account payable 应付帐款
v ): V account payee only [A/C payee only] 只可转帐；存入收款人帐户
Gkmsaf> account receivable 应收帐款
"lrA%~3%[P account receivable report 应收帐款报表
N,|r1u 9X# account statement 结单；帐单；会计财务报表
}dKLMNqPA account title 帐户名称；会计科目
xqv[?
? accountant's report 会计师报告
>{t+4 p4k. Accountant's Report Rules 会计师报告规则
qd8pF!u|# accounting and auditing procedure 会计与审计程序；会计与核数程序
u5F}( +4r Accounting Arrangements 《会计安排》
(3W&A M accounting basis 会计基础
j|(:I: ] accounting by Official Receiver 破产管理署署长呈交的帐目
v|&s4x?D Accounting Circular 《会计通告》
N"1 Q X6 accounting class 会计类别
Q.ukY @L.' accounting date 记帐日期；会计结算日期
4U{m7[ accounting for money 款项核算
O] ZC+]}/ Accounting Officer 会计主任
q~O>a0f0 accounting period 会计报告期；会计期
._,trb>o accounting policy 会计政策；会计方针
5 0Ad,mn< accounting practice 会计惯例
FW Y[=S accounting principle 会计准则
sUc iFAb accounting record 会计记录
'hIU_ accounting report 会计报告
+ >#e=nH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M5O'=\+,F Accounting Society of China 中国会计学会
}"4roJ accounting statement 会计报表
s5A gsMq accounting system 会计制度；会计系统
iC*U $+JG accounting transaction 会计事项；帐务交易
q~h:<,5 accounting treatment 会计处理
Mpm#GdT accounting year 会计年度
s0lYj@E' accretion 增值；添加
.eY`Ri<3t accrual 应计项目；应累算数目
2kJ!E@n 7 accrual basis 应计制；权责发生制
u>o<tw %Y accrual basis accounting 应计制会计；权责发生制会计
@|=UrKA N accrue 应累算；应计
QptOQ 3! accrued benefit 应累算利益
M2p<u-6
" accrued charges 应计费用
Rcf=J){D6 accrued cumulative preference share dividend 应累算的累积优先股股息
G#lg|# -# accrued expenses 应累算费用
5#!ogKQ(i accrued interest payable 应付利息；应计未付利息
[%~^kq=| accrued interest receivable 应收利息；应计未收利息
HfZtL accrued right 累算权益
2fbU-9Rfn accruing profit 应累算的利润
WHk/$7_"i accumulated fiscal reserve 累积财政储备
OL9]*G?F accumulated profit 累积利润；滚存溢利
9wMEvX70 accumulated reserve 累积储备
a( |xw accumulation of surplus income 累积收益盈余
q,@+^aZ acquired assets 既得资产
@\PpA9ebg% acquisition 收购；购置；取得
qpTm acquisition cost 购置成本
`
FxtLG,F acquisition expenses 购置费用
U`1l8'W}:# acquisition of 100% interest 收购全部股权
2d~LNy acquisition of control 取得控制权
F.0d4:A+ acquisition of fixed assets 购置固定资产
N7pt:G2~% acquisition of shell “买壳”
27iy4(4 acquisition price 收购价
_+n;A46 act of God 天灾
w[ sR7T9* acting partner 执事合伙人
[Xh\m DU. active market 买卖活跃的市场；交投畅旺的市场；旺市
[> p6 active partner 积极参与的合伙人
b0YNac.l active trading 交投活跃
\u8,!) 4i actual circulation 实际流通
~p^7X2% ! actual cost 实际成本
Q c3?}os2 actual expenditure 实际开支；实际支出
)E~ _rDTl actual income 实际入息；实际收入；实际收益
3agNB F2 actual market 现货市场
: I)G v actual price 现货价；实际价格
Bk@ WW#b actual profit 实际利润
{82rne `[ actual quotation 实盘；实际价位；实际报价
UE;Bb*< actual year basis 按实际年度计算
R,b59,&3/ actuals 实货
v
F[CWV. actuarial investigation 精算调查
o8tS actuarial principle 精算原则
0[9I0YBJ actuarial report 精算师报告
qguVaV4Y Actuarial Society of Hong Kong 香港精算学会
-#%X3F7/w actuarial valuation 精算师估值
PGY 9*0n actuary 精算师
A$<>JVv ad referendum agreement 暂定协议；有待覆核的协定
pyF5S,c ad valorem duty 从价税；按值征税
lM+ xU; ad valorem duty system 从价税制
{_7Hz,2U ad valorem fee 从价费
HEpM4xe$ ad valorem tariff 从价关税
8Z!*[c>K-? additional allowance 额外免税额
=)*JbwQ
additional amount for unexpired risk 未过期风险的额外款额
.+vd6Uc5a additional assessable profit 补加应评税利润
]>vf 9] additional assessment 补加评税
6ZOAmH fs additional commitment 额外承担
hHEPNR[.
additional commitment vote 额外承担拨款
$+T YvA'N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z5 p c3: additional dependent parent allowance 供养父母额外免税额
~<eVl
l= additional provision 额外拨款
E*^ 9 |Y[ additional stamp duty 附加印花税
SUc6/'Rdr additional tax 补加税罚款；补加税款
`Hd9\;NJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s X5sL adjudged bankrupt 被裁定破产
IXJ6PpQLv adjudicated bankrupt 裁定破产人
Aqu]9M~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
R+F,H` adjudication of bankruptcy 裁定破产；宣告破产
>-zkB)5<,# adjudication of insolvency 裁定无力偿还债务
3KT_AJ4} adjusted actual 经调整的实数；调整后的实数
>fbo
r'| adjusted current assets 经调整的流动资产；调整后的流动资产
4oN${7k0 adjusted figure 经调整的数字；调整后的数额
v~`*(Hh adjusted liabilities 经调整的负债；调整后的负债
RM# fX^)= adjusted loss 经调整的亏损；调整后的亏损
oXbI5XY)wb 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
3G.r- adjusted profit 经调整的利润；调整后的利润
1 KB7yG-#6 adjusted surplus 经调整的盈余额；调整后的盈余额
#B}Qt5w adjusted value 经调整的价值；调整后的价值
OM{ Dq| adjustment 调整；修订；理算〔保险〕
0T0/fg(o adjustment centre 调剂中心
CpSK(2j adjustment lag 调整过程的时间差距；调整时差
)7w@E$l" adjustment mechanism 调整机制
~?-qZ<9/ adjustment of loss 亏损调整
ctK65h{Eo adjustment process 调整过程；调整程序
)2]a8JVf adjustment range 调整幅度
obYn&\6 administered exchange rate 受管制汇率
K K$ a;/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zHqh l} administration expenses 行政费用
rg*^w! administration fee 手续费；行政费
? rQc<;b administration in bankruptcy 破产管理
Q)T+r~#2B administration order 遗产管理令
/yp/9r@T0 administrator 管理人；遗产管理人
{wv&t R; administrator of the estate 遗产管理人
}1F6?do3& admission of debt 债项承认书
F"v:}Vy|
admission of proof 接纳债权证明
9M]^l, advance 放贷款项；垫付款项；预支款项；预付款项
k#?| yP: advance account 暂支帐目；预付款帐户
P{Lg{I_w.B advance compensation 预付补偿金
0+|>-b/% advance from shareholder 股东垫款
u>m'FECXj advance pending reimbursement 预支以待日后付还
kXMP =j8 advanced economy 先进经济体系
>fg4x+0 % advancement 预付；预付财产
tO`?{?W7 advances warrant 垫款令
T*R{ L advancing 贷出
sxk *$jO[] adverse balance 逆差
: Dj#VN adverse exchange 逆汇
;le0QA
Pf advertisement addressed to shareholders 在报章刊登的致股东通告
c(E,&{+E advice for collection 托收通知书
vS#{-X advice of drawing 提款通知书；汇票通知书
@ge
LW! advice of payment 付款通知
C
rfRLsN] Advisory Committee [Securities and Futures Commission]
zu C5@jy.x 谘询委员会〔证券及期货事务监察委员会〕
b@!:=_Mr Advisory Committee on Diversification 经济多元化谘询委员会
4]IKh,jT affidavit 誓章；遗产申报誓章
k{1b20 affidavit of no receipt 述明无收款的誓章
EP (Eq affiliate 联号；联营公司；附属公司
CdN ih8uG affiliated company 附属公司；联号；联营公司
^6#-yDZC@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
. wmkj affordability 负担能力
1xIFvXru African Development Bank [AfDB] 非洲开发银行
T$ IUKR after-acquired property 事后取得的财产
E$R _rX4x after-hours dealing 市后交易
wcl!S { after-tax profit 税后盈利；税后利润；税后溢利
VW~Xbyf agency agreement 代理协议
VRB~7\A5<) agency expenses 代理机构的开支
x RB7lV* agency fee 代理费
ozuIwzi7N Agency Law 《代理法》
s|E%~j[9 agent 代理人；承销人
j<@fT
ewZ agent of company 公司代理人
W.p66IQwL& agent's fee 代理人费；经纪费
ve~C`2=; aggregate 总计；总数；总体数字
8lpzSJP4k aggregate amount 总款额；总额
/0l-mfRr aggregate assets and liabilities 总体资产与负债
^H-QYuz:T0 aggregate at constant price 按固定价格计算的总体数字
Qj:{p5H' aggregate demand 总需求
2$3kKY6$e aggregate gross position 总持仓量
]Cr] Pvab{ aggregate limit 总限额
jQkUNPHu aggregate of salaries tax 合计薪俸税
}I)z7l. aggregate performance 总体表现；总体业绩
-? Ejbko aggregate supply 总体供应
, uO?;!t aggregate surplus 总盈余
"&}mAWT%If aggregate total 整体总额
g&XhQ.aa aggregate value 总值；合计价值
"d2LyQy aggregated basis 合计基准
l)H9J]
aggregated net chargeable income 合计应课税入息实额
`[&v aggregation 合并计算；合计；总和
(<n>EF# aggregation of incomes of husband and wife 夫妇入息合并计算
=<TO" aggregation of property 财产的总和
#]igB9Cf)w agio 差价；贴水
&jFKc0\i@ 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》
p [b7E`7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h>.9RX & 《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:4CI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z+Xc1W^ 《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》
OK.-]()! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}d@LSaM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y6+k9 $h agreement for a settlement 授产协议
N:d
D*[Q Z agreement for assignment 转让协议
zQn//7#-G agreement for sale 售卖协议；买卖协议
Ae.]F)w_\ agreement for sale and purchase 买卖协议
`P#8(GU agreement for the payment of interest 支付利息协议
`k!UjO72 agreement for the repayment of money 还款协议
sC 9- +} agreement of reinsurance 再保险协议
We |-5 Agricultural Bank of China 中国农业银行
F-$Kv-f air passenger departure tax 飞机乘客离境税
}~ V,_Fv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b6]e4DL:R airport tax 机场税
)S#j.8P'B alcohol duty 酒精税
coSTZ&0 alienation 让与；让渡；转让
Bg5;Q) alimony 生活费；赡养费
|^Ur All Ordinaries Index [AOI] 所有普通股指数
V!\n 3i?i all risks 全险；综合险
w9'H.L q All Sales Record for Stock Market 《股票市场成交报告》
{Qm6?H Allied Capital Resources Limited 新联财务有限公司
^fG`DjA) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vrQFx~ZztH allocation letter 拨款信件
!\3 }R25 allocation of fund 分配款项；预留款项
Qf" 6PJ allocation of profit 利润分配；溢利分配
= >P_mPP= allocation warrant 拨款令
5 =*@l allotment 分配；配股
p
FXd4* allotment notice 股份配售通知；配股通知
~T;K-9R allotment of shares 股份分配
X4 XFu allowable 可获宽免；免税的
<n f=SRZ allowable business loss 可扣除的营业亏损
9DmSs =A allowable expenses 可扣税的支出
E*h0#m |) allowance 免税额；津贴；备抵；准备金
P"2Q&M_ / allowance for debts 债项的免税额
.&Y,D-h}7| allowance for depreciation by wear and tear 耗损折旧免税额
xcsFODx~ allowance for funeral expenses 殡殓费的免税额
OCvml 2
vP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%+D-y+hn allowance for repairs and outgoings 修葺及支出方面的免税额
/E; ;j9 allowance to debtor 给债务人的津贴
:jl
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G3oxa/mO alternate trustee 候补受托人
#*[,woNk amalgamation 合并
V yRW ' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dE+CIjW5 ambit of charges 征税范围；收费范围
9UB??049z amended valuation 经修订的估值
-, [~~ American Commodities Exchange 美国商品交易所
_!| =AIX American Express Bank Limited 美国运通银行
?&{S~[;l American Stock Exchange 美国证券交易所
=%:JjgKc*t amortization 摊销
zsHG= Ee* amount due from banks 存放银行同业的款项
] (]*]a4ss amount due from banks abroad 存放海外银行同业的款项
;L#L Dk{Za amount due from holding companies 控股公司欠款
u X aL amount due from local banks 存放本港银行同业的款项
3- 4Nad amount due to banks 银行同业的存款
&@-1 "-H amount due to banks abroad 海外银行同业的存款
iH($rSE amount due to holding companies 控股公司存款
K]*g , s+ amount due to local banks 本港银行同业的存款
*Pa2bY3: amount due to outport banks 外埠银行同业的存款
|^
2rtI amount for note issue 发行纸币的款额
QJ[(Y@ O6a amount of bond 担保契据的款额
C]aOgt/U amount of consideration 代价款额
h9,wiT amount of contribution 供款数额
l2z`<2mp amount of indebtedness 负债款额
c _R)P,P amount of principal of the loan 贷款本金额
6z1aG9G amount of rates chargeable 应征差饷数额
#nxER amount of share capital 股本额
U` ? zC~ amount of sums assured 承保款额
o'9OPoof:. amount of variation 变动幅度
m$j
n5: amount of vote 拨款数额
;LwFbkOuU amount payable 应付款额
V p5V
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\VoB=Ac& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cq+nWHqF{J analysis 分析
?6_"nT*} ancillary risk 附属风险
Ah(\%35& annual account 周年帐目；周年帐目报表；年度决算；年结
Ak<IHp^Q annual accounting date 年结日期
FKDamHL< annual allowance 每年免税额；年积金；年度津贴；年津
buMiJzU annual balance 年度余额
C5.\;;7^& annual disposable income 每年可动用收入
@n5;|`)\ annual estimates 周年预算
*[XN.sb8E annual fee 年费
7I @9v=xV annual general meeting 周年大会
Fh*q]1F annual growth rate 年增率；每年增长率
]1YYrgi7 annual long-term supplement 长期个案每年补助金
gOBj0P8s|} annual pensionable emolument 可供计算退休金的年薪
;m2"c L>{l annual report 年报
}I`
ku.@5 Annual Report on the Consumer Price Index 《消费物价指数年报》
5n&)q=jk= annual return 周年报表；周年申报表；每年报税表格
==PQ-Ia Annual Return Rules 《周年报表规则》
nR=2eBNf annual review of consumer prices 每年消费物价回顾
B}l}Aq8 annual roll-forward basis 逐年延展方式
S,d ngb{ annual salary 年薪
jQH 5$ annual statement 年度报表；年度决算表
= B3! jir 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
x= vE&9_u annuitant 年金受益人
,qBnqi[ annuity 年金
eG[umv.9b annuity contract 年金合约
PHe~{"|d? annuity on human life 人寿年金
'l0eo' K antecedent debt 先前的债项
LaEX kb*s ante-dated cheque 倒填日期支票
f 4
Sw, A anticipated expenditure 预期开支
1FXz Ac(c! anticipated net profit 预期纯利
z=- 8iks| anticipated revenue 预期收入
[[.&, 6 anti-inflation measure 反通货膨胀措施
1@1+4P0NF[ anti-inflationary stance 反通货膨胀立场
;XKo44% apparent deficit 表面赤字
b.w(x*a apparent financial solvency 表面偿债能力
'&_y*"/c apparent partner 表面合伙人
oHc-0$eMKY application for personal assessment 个人入息课税申请书
,=q7 }5o Y application of fund 资金应用
5 b#"
G" application to release as liquidator and to destruct the books of accounts and documents
mcP{-oJ0W 申请免除清盘人职务及毁灭帐簿与文件
: . FfE appointed actuary 委任精算师
# J <`p appointed auditor 委任核数师；委任审计师
|}]JWsuB appointed trustee 委任的受托人
g 0; &/;" appointer 委任人
eNlF2M apportioned pro rata 按比例分摊
q7) ]cY_ apportionment 分配；分摊
cLN[o8 ZU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]HZa:aPY apportionment formula 分摊方程式
'<{oYXZW3 apportionment of estate duty 遗产税的分摊
f:JYG]E & appraisal 估价；评估
2F*Dkv appreciable growth 可观增长
g-{<v4 NGI appreciable impact 显着影响
Aoy1<8WP%
appreciable increase 可观增长
.zSimEOF appreciation 增值；升值
s[{:>~{iq appreciation against other currencies 相对其他货币升值
% BKR} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z<,CzKs+|| appreciation tax 增值税
;/hH=IT appropriation 拨款；拨用；拨付
RT_Pd\(qD appropriation account 拨款帐目
tnKpn-LPA Appropriation Bill 拨款法案
TS~Y\Cp appropriation-in-aid system 补助拨款办法
cfy/ *| approved assets 核准资产
t?#vb}_ approved basket stock 认可一篮子证券
]C!Y~ approved budget 核准预算
U{za m approved charitable donation 认可慈善捐款
`Q(]AG I2 approved charitable institution 认可慈善机构
twJ|Jmd approved currency 核准货币；认可货币
>X\s[d &( approved estimates 核准预算
.9[8H:Fe approved estimates of expenditure 核准开支预算
xTksF?u) approved overseas insurer 核准海外保险人
t3yQ/ approved overseas trust company 核准海外信托公司
8wH41v67F approved pooled investment fund 核准汇集投资基金
zDGg\cPj9 approved provident fund scheme 认可公积金计划
4LKs'$:A= approved provision 核准拨款
%RT6~0z approved redeemable share 核准可赎回股份
J! TK*\a2 approved regional stock 认可地区性证券
`)(
<g approved retirement scheme 认可退休金计划
{TxVRpiP{Z approved subordinated loan 核准附属贷款
:vgh
KI arbitrage 套戥；套汇；套利
nV,{w4t+ arbitrageur 套戥者；套汇者
R1b
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1X!f!0=g+ arrangement 措施；安排；协定
y u K5 r arrears 欠款
"DcueU#! arrears of pay 欠付薪酬
< 4EB|@E arrears of revenue 逾期未收税款；逾期未收的帐项
* F%ol;|Q articles of association 组织章程；组织细则；组织章程细则
Kj1#R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D0E"YEo\nv ascertainment of profit 确定利润
6UzT]" LR; "Asia Clear" “亚洲结算系统”
j
O5:{% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ym,Ot 1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`Hp.%G( Asian Development Fund [ADF] 亚洲发展基金
l)! woOt Asian dollar bond 亚洲美元债券
^hYR5SX Asian dollar market 亚洲美元市场
&Ow?Hd 0 Asian dollar rate 亚洲美元利率
^1FZ`2u; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;P0Y6v3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
? /|@ #& asked price 沽盘；喊价；索价；卖方报价
lj S R?:\ assessable income 应评税入息
uI:3 $ assessable loss 应评税亏损
|@Idf`N$ assessable profit 应评税利润
/K<GN7vN assessable value 应评税值
s2' :&5( assessed profit 估定利润
4f @\f7 \ assessed value 经评估价值
f29HQhXqS assessment 评税；评定；估价；评税单
@ !O&b%8X% assessment number 评税编号；估价编号
y\f 8Ird assessment of additional tax 补加税评税
*a0I Z assessment of performance 业绩评估；实绩评价
>"$-V Y6 i Assessor 评税主任
c:,{ O 0 # asset price bubbles 资产价格泡沫
PuoJw~^h asset-backed securities 具资产保证的证券
.T$9Q Ar5 assets accretion 资产增值
!y2h`ZAZ assets and liabilities 资产与负债
Y Q8x6AJ assets betterment statement 资产递增表；资产改进表
(!&O4C5 assets lending 实物放款；有抵押贷款
XX5(/# assets of the company passing on the death 死者去世时转移的公司资产
+n. j.JP"X assets pledged as security for liabilities 用作负债抵押的资产
\$ \(9!= assets portfolio 资产投资组合
l<MCmKuYp assets price 资产价格
hb8@br assets quality 资产质素
K&P{2Hndr assets realization 资产变现
*~oDP@[S assets refinancing arrangement 资产再集资安排
!)*T assets securitization 资产证券化
fz?Wr: I assets situated outside Hong Kong 在香港以外地方的资产
*y\tns U assets stripping 削减资产；拆卖资产
JjO/u>A3;7 assets value 资产值
@Q1F#IU assignee 承让人
$O</akn; assignment 转让；转让书；转让契
\,IDLXqp assignment of interest 权益转让
HgBEV assignment of letters patent and trade mark 专利证书及商标转让
yI)fu^ assignment of property 物业转让；物业转让书
uY%3X/^j assignment right 转让权
/a/uS3& assignor 转让人
E_I6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
c$SxDYG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~x^+OXf!^g associate member 附属会员
T9;o.f S associated body corporate 相联法人团体
d?qO`-
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$Qc%9p
@i associated corporation 相联法团
:tDGNz*zG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pS)X\Xyw 公认会计师公会〔英国〕
)mZ y>45 Association of Futures Exchange Brokers 香港期货经纪协会
3z. >b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bD h(;%= association of underwriters 承保人组织
0c;"bA0>Sx assumption of control 接管
cXE y>U|/ assurance 担保；保险；转易；转易书
!I+u/f?TO7 assurance of interest 权益的转易
,`2xfVa- at 19XX price 按一九ＸＸ年价格计算
g$+O<a@ n at a discount 按赔价计算；按贴水价格计算；打折扣
c94 PW PU at a premium 按溢价计算；按升水价格计算
cFNtY~(b at call 通知付款；按通知
xu pdjT%4 at constant market price 按固定市价计算
Z5^ U F2`Q at constant price 按固定价格计算
|2]WA'q at cost 按成本计算
WaK{/6?T, at current market price 按当时市价计算；按现时市价计算
}M l z\'{ at current price 按当时价格计算；按现时价格计算
]mU*Y:< at factor cost 按要素成本计算；按生产要素成本计算
L= Jk"qWV0 at money-of-the-day price 按付款当日价格计算
dz. MH at or better 按指定或较佳价位〔买卖指令〕
9- <V%eNX at par 按面值计算；平价
[0
f6uIF at sight 见票即付
rTiuQdvo at the close 按收市盘
J#;m)5[ a% at the opening 按开市盘
<6@NgSFz' attestation 见证；见证条款
Oua/NF) at-the-money option 平价期权
jM@I"JZ b attorney 受权人；受托代表人
MZF ;k$R attornment 新拥有人承认书
\z?;6A attributable profit 可归属利润
O6 J<Lqgh attributable share value 可归属股份价值
(c7{dYV Auckland Stock Exchange 奥克兰证券交易所
8l,hP . auction 拍卖
[GT1,(}.
Z auctioneer 拍卖商
p2?+[d audit 审计；核数
/r{5Lyk* Audit Commission 审计署
uUB%I 8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!8M'ms>s= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
'WgwLE_ audit review 帐目审查
o|im Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o)
?1`7^BA audited account 审计帐目；经审计的帐目
] ]-0RJ=S? audited annual account 经审计的周年帐目
_C#( )# audited balance sheet 经审计的资产负债表
H~K2`Cr)4 auditor 核数师；核数主任；审计师
<NsT[r ~C auditor's certificate 核数师证明书；审计师证明书
Nfvg[c auditor's report 核数师报告；审计师报告
6$;)CO!h Aussie bond 澳元债券
7 i8qB462 austerity budget 紧缩预算
Yx/~8K_%M? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.`=PE&xq Australia All Ordinaries Index 澳洲所有普通股票指数
JEkVj']? Australian Dollar [AUD] 澳元
9r*T3=u.S Australian Options Market 澳大利亚期权市场
a8U2c ; Australian Securities Commission 澳洲证券事务监察委员会
F!t13%yeu? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
laJ%fBWmbi Australian Stock Exchange 澳大利亚证券交易所
w~-d4M NM Austrian Schilling [ATS] 奥地利先令
U,(+rMeY0 authentication 认证；鉴证
#i U/Yg! authority to purchase 委托购买证；委购书
WU@,1.F: authorization 认可；核准；授权；授权书
PiQs><FK8 authorization by direction 指示授权
Nr+1N83S} authorization by instruction 指令授权
|*a>6y authorization by warrant 令状授权
^%@.Vvz< authorization of unit trust 单位信托的认可
R;ug+ N authorized agent 指定代理人
IbQ~f+y&2 authorized capital 法定资本
Q1B! W authorized clerk 出市员
>k-poBw authorized dealer 认可交易商
:Djp\
e6! authorized financial institution 认可财务机构
SSC !BcC1 authorized fund 认可基金
MUl+ O y> authorized fund house 获授权的基金公司；认可基金公司
aN3{\^ authorized institution 认可机构
{q4"x5| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&zy9} 4w, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$ wB authorized insurer 获授权保险人；获认可承保人
6&T1
ZY` authorized investment 特准投资项目
#XPU$= authorized person 获授权人
#| Po&yu4R authorized representative 获授权代表
+rX,Sl`/
authorized share capital 法定股本
U#4W"1~iX automated quotation system 自动报价系统
%;J`dM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DF =. G1 自动交易系统〔香港期货交易所有限公司〕
W=w@SO_?wp automatic adjustment mechanism 自动调整机制
ylJlICK automatic adjustment system 自动调整系统
L
*@>/N Automatic Clearing House 自动票据交换所
Cu7i Hh Y5 automatic exchange rates accumulation system 自动化汇率累集系统
5xKR
]u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yl=
|P` automatic teller machine [ATM] 自动柜员机
y}`%I&]n autopay 自动转帐
! 7D S available assets 可用资产
nQ6' yd" available fiscal reserve 现存财政储备
}@4*0_g"Aw available profit 可用利润
?[">%^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4 X Q?By average 平均；平均数；海损
U7=Z.*/62 average basic salary 平均基本薪金
_Pal)re]U average consumer expenditure 平均消费开支；一般消费开支
y_#wR/E)u{ average cost 平均成本
= ByW` average cost of land production 增辟土地平均成本
(*]Y<ve average daily turnover 平均每日成交额
\I]'6N= average daily wage rate 平均每日工资率
p}uw-$O average expenditure pattern 平均开支模式
(*tJCz`Sj average growth rate 平均增长率
_,Y79 b6 average net fixed assets 固定资产平均净值
P&;I]2# average of relatives 相对价格平均数
^Pwq`G A average price 平均价格
VGIc|Q=F average propensity to consume 平均消费倾向；一般消费倾向
>M H@FnUL average propensity to save 平均储蓄倾向；一般储蓄倾向
"{lnSLk average rate 平均率
2XpGgG`2`C average revenue 平均收入；平均收益
* PPFk.#x average stock 平均库存；平均存货
1[ Pbs b average yearly rent 平均年租
Q1yTDJ(2 avoidance of double taxation 避免双重课税
]CYe=m1<2Q avoidance of tax 避税
