A:
[<yUq zm A share Ａ股；甲类股份
B 3=/iOb# abatement of tax 减税；减扣免税额
DWO : ABN AMRO Bank N.V. 荷兰银行
0iq$bT| above-the-line expenditure 线上项目支出；经常预算支出
Kct +QO( above-the-line receipt 线上项目收入；经常预算收入
d:ajD ABSA Asia Limited 南非联合亚洲有限公司
uy28=B E absolute change 绝对数值变更
8i~'~/x absolute expenditure 实际开支
B}bNl 7
~ absolute guideline figure 绝对准则数字
Cd*C^cJU&z absolute interest 绝对权益
) x $Vy= absolute order of discharge 绝对破产解除令
YtKX\q^. absolute profit margin 绝对利润幅度
7 "U,N; y absolute value 实值；绝对值
xL#oP0d<e absolutely vested interest 绝对既得权益
Icb;Yzt absorbed cost 已吸收成本；已分摊成本
v2<gkCK^ absorption 吸收；分摊；合并
IWd*"\L absorption rate 吸收率；摊配率；分摊率
%&S]cEw ACB Finance Limited 亚洲商业财务有限公司
~DS9{Y acceptable form of reciprocity 合理的互惠条件
P ?-44m# acceptable rate 适当利率；适当汇率
e=$xn3)McY acceptance agreement 承兑协议
*)sz]g|d acceptance for honour 参加承兑
eesLTy D2_ acceptor 承兑人；接受人；受票人
yr DYw T acceptor for honour 参加承兑人
6 6;O 3g' accident insurance 意外保险
R9HS%O6b6 Accident Insurance Association of Hong Kong 香港意外保险公会
e/%Y ruzS accident insurance scheme 意外保险计划
rx) Q] accident year basis 意外年度基准
-B! TA0=oJ accommodation 通融；贷款
EnAw8Gm* accommodation bill 通融票据；空头票据
qWK7K%-$ E accommodation party 汇票代发人
TUCp mj account balance 帐户余额；帐户结余
2o}FB\4^i account book 帐簿
2(x KE _| account collected in advance 预收款项
5,fzB~$TX( account current book 往来帐簿
b .@dUuKz- account of after-acquired property 事后取得的财产报告
K~N[^pF account of defaulter 拖欠帐目
H*<dte< account payable 应付帐款
U}TQXYAg account payee only [A/C payee only] 只可转帐；存入收款人帐户
wY M{x!D account receivable 应收帐款
J~6*d,Ry` account receivable report 应收帐款报表
:36^^Wm account statement 结单；帐单；会计财务报表
<o`]wOrl account title 帐户名称；会计科目
N_}Im>;! accountant's report 会计师报告
!I$RE?7eY Accountant's Report Rules 会计师报告规则
Sv",E@!f accounting and auditing procedure 会计与审计程序；会计与核数程序
T!$HVHh&,} Accounting Arrangements 《会计安排》
LZ$!=vg4 accounting basis 会计基础
Qk?Jy<Ra accounting by Official Receiver 破产管理署署长呈交的帐目
=v;@w$ # Accounting Circular 《会计通告》
9&jNdB accounting class 会计类别
Z k_&Kw| accounting date 记帐日期；会计结算日期
1 .CYs< accounting for money 款项核算
G9%4d;uFT Accounting Officer 会计主任
fQ ) ;+ accounting period 会计报告期；会计期
wEqCuhZ accounting policy 会计政策；会计方针
6f1Y:qK'@ accounting practice 会计惯例
(b5af_ c accounting principle 会计准则
3_:k12%p accounting record 会计记录
Ue%5
:Sdr accounting report 会计报告
]>j_
Y , Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-': tpJk Accounting Society of China 中国会计学会
QJ'C?hn accounting statement 会计报表
-hfY:W`Dz accounting system 会计制度；会计系统
NyNu1V$ accounting transaction 会计事项；帐务交易
[Y+ bW #' accounting treatment 会计处理
eGg #=l= accounting year 会计年度
1Tkz! accretion 增值；添加
R'U(]&e.j accrual 应计项目；应累算数目
Ews Ja3
` accrual basis 应计制；权责发生制
<ZEll[0L accrual basis accounting 应计制会计；权责发生制会计
CdjGYS accrue 应累算；应计
w?"l4.E% accrued benefit 应累算利益
jeNEC&J accrued charges 应计费用
Er`PYE
J accrued cumulative preference share dividend 应累算的累积优先股股息
gE#,QOy accrued expenses 应累算费用
=0 |evC accrued interest payable 应付利息；应计未付利息
s6IuM )x accrued interest receivable 应收利息；应计未收利息
CQHlSV W accrued right 累算权益
5}VP-04vh accruing profit 应累算的利润
l "Q8 ` accumulated fiscal reserve 累积财政储备
\U8Vsx1tl accumulated profit 累积利润；滚存溢利
D:0PppE accumulated reserve 累积储备
'-qc \6UY accumulation of surplus income 累积收益盈余
':@qE\( acquired assets 既得资产
UNa e&Zir acquisition 收购；购置；取得
2sH5<5G' acquisition cost 购置成本
.`9KB3 acquisition expenses 购置费用
Mf"B!WU>]B acquisition of 100% interest 收购全部股权
stScz#! acquisition of control 取得控制权
n9yx Zu acquisition of fixed assets 购置固定资产
; o=mL_[ acquisition of shell “买壳”
Qw+"> acquisition price 收购价
J.(_c '
r act of God 天灾
,GlK_-6> acting partner 执事合伙人
f
#14%?/ active market 买卖活跃的市场；交投畅旺的市场；旺市
D c2 eY. active partner 积极参与的合伙人
7085&\9 active trading 交投活跃
a gz G actual circulation 实际流通
YXEZ&$e' actual cost 实际成本
jXQ_7 actual expenditure 实际开支；实际支出
Q)/q h;R u actual income 实际入息；实际收入；实际收益
-0{WB(P actual market 现货市场
ZVL0S{V-mh actual price 现货价；实际价格
"-oC,;yq actual profit 实际利润
E'}$'n?: actual quotation 实盘；实际价位；实际报价
.[!
^ L actual year basis 按实际年度计算
|i I`p-L9 actuals 实货
_!ed.h.r: actuarial investigation 精算调查
;K!Or actuarial principle 精算原则
Z:{Z&HQC actuarial report 精算师报告
Z^'; xn Actuarial Society of Hong Kong 香港精算学会
AHb
actuarial valuation 精算师估值
K.SHY!U} actuary 精算师
[%pZM.jFO ad referendum agreement 暂定协议；有待覆核的协定
ObUQ B+ ad valorem duty 从价税；按值征税
i`X{pEKP+ ad valorem duty system 从价税制
f~Su F,o@h ad valorem fee 从价费
O(VV-n7U ad valorem tariff 从价关税
Fk\xq`3'c additional allowance 额外免税额
<|@9]>z additional amount for unexpired risk 未过期风险的额外款额
_rv_-n]"o additional assessable profit 补加应评税利润
,&$Y2+ additional assessment 补加评税
>JhQ =j additional commitment 额外承担
6{6tg>|L) additional commitment vote 额外承担拨款
- U| 4`{PP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s] q fLC additional dependent parent allowance 供养父母额外免税额
FpEdwzBb< additional provision 额外拨款
D {mu2' q additional stamp duty 附加印花税
+q;^8d> additional tax 补加税罚款；补加税款
r BL)ct Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_cB~?c adjudged bankrupt 被裁定破产
}z[se)s adjudicated bankrupt 裁定破产人
Ic*Q( X adjudication fee 裁定费；评定印花税额手续费；评估契据费
GU xhCoxb adjudication of bankruptcy 裁定破产；宣告破产
/"U<0jot adjudication of insolvency 裁定无力偿还债务
)L?Tq"hy adjusted actual 经调整的实数；调整后的实数
Z=xrj E adjusted current assets 经调整的流动资产；调整后的流动资产
]5/ C" adjusted figure 经调整的数字；调整后的数额
&1&*(oi]X adjusted liabilities 经调整的负债；调整后的负债
8{RiaF8 adjusted loss 经调整的亏损；调整后的亏损
b#F3,T__`Y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
px*MOHq K adjusted profit 经调整的利润；调整后的利润
l[x wH 9' adjusted surplus 经调整的盈余额；调整后的盈余额
-;v:.
[o. adjusted value 经调整的价值；调整后的价值
Ez )Go6Q adjustment 调整；修订；理算〔保险〕
8447hb?W$ adjustment centre 调剂中心
@RC_Ie=#) adjustment lag 调整过程的时间差距；调整时差
A U](pXK; adjustment mechanism 调整机制
e :#\Oh adjustment of loss 亏损调整
@RjLDj+)S adjustment process 调整过程；调整程序
v{9eEk1 adjustment range 调整幅度
})" : F administered exchange rate 受管制汇率
^6=nL <L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SFjN 5u administration expenses 行政费用
q&vr;f B2 administration fee 手续费；行政费
j<c_*^/'9 administration in bankruptcy 破产管理
\%)p7PNY administration order 遗产管理令
ojaZC,} administrator 管理人；遗产管理人
B\Uj administrator of the estate 遗产管理人
mVxS[Gq admission of debt 债项承认书
'&`Zy pq admission of proof 接纳债权证明
5b&'gd^d advance 放贷款项；垫付款项；预支款项；预付款项
30<^0J.1 advance account 暂支帐目；预付款帐户
bV"0}|A~K advance compensation 预付补偿金
YRK 4l\_` advance from shareholder 股东垫款
=hA/; advance pending reimbursement 预支以待日后付还
oyUf/ Sl advanced economy 先进经济体系
^71sIf;+ advancement 预付；预付财产
qU"+0t4 advances warrant 垫款令
d-Sm<XHu. advancing 贷出
j8lbn |. adverse balance 逆差
M8h9i2 adverse exchange 逆汇
c 9Cp!.#*E advertisement addressed to shareholders 在报章刊登的致股东通告
&0
@2JS/! advice for collection 托收通知书
`0L !F"W advice of drawing 提款通知书；汇票通知书
DV. m ({? advice of payment 付款通知
+iXA|L9= Advisory Committee [Securities and Futures Commission]
/as1 谘询委员会〔证券及期货事务监察委员会〕
P ^
a$? Advisory Committee on Diversification 经济多元化谘询委员会
4`i_ 4&TS affidavit 誓章；遗产申报誓章
Q$3%aR-2 affidavit of no receipt 述明无收款的誓章
8NLk`/ affiliate 联号；联营公司；附属公司
Eq|_> f@@8 affiliated company 附属公司；联号；联营公司
B UtXHD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{9z EnVfg affordability 负担能力
4u<oe_n African Development Bank [AfDB] 非洲开发银行
E]68IuP@' after-acquired property 事后取得的财产
nF)|oA after-hours dealing 市后交易
\= .iM?T after-tax profit 税后盈利；税后利润；税后溢利
!nTq"d%(W agency agreement 代理协议
W<~(ieu:K~ agency expenses 代理机构的开支
km *$;Nli agency fee 代理费
XRZm g " Agency Law 《代理法》
smSUo / agent 代理人；承销人
)#1@@\< ^T agent of company 公司代理人
,ujoGSx} agent's fee 代理人费；经纪费
lOVsp# aggregate 总计；总数；总体数字
(mv8_~F0 aggregate amount 总款额；总额
rwU[dqBRhc aggregate assets and liabilities 总体资产与负债
3o z ] aggregate at constant price 按固定价格计算的总体数字
( `T:b1 aggregate demand 总需求
8tsW^y;S aggregate gross position 总持仓量
I(C_}I>Wb aggregate limit 总限额
LNe- ]3wB aggregate of salaries tax 合计薪俸税
!dZC-U~ aggregate performance 总体表现；总体业绩
N/Z<v* i" aggregate supply 总体供应
"BK&C6 ] aggregate surplus 总盈余
t/HE@xPxI5 aggregate total 整体总额
Ra.<D. aggregate value 总值；合计价值
O<fbO 7.- aggregated basis 合计基准
9'}m797I' aggregated net chargeable income 合计应课税入息实额
q$K^E aggregation 合并计算；合计；总和
4PNl3N3,n aggregation of incomes of husband and wife 夫妇入息合并计算
xK
/NzVt aggregation of property 财产的总和
D{ c`H}/ ` agio 差价；贴水
18F7; d N8 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
l r K5q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^"l4 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
I"r*p? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H Jwj,SL 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
|ONkRxr@! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@zE_fL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CB |Z~_Bm agreement for a settlement 授产协议
gV A$ P agreement for assignment 转让协议
p=T]%k*^h# agreement for sale 售卖协议；买卖协议
&Jq ?tnNd agreement for sale and purchase 买卖协议
Bisht%]^ agreement for the payment of interest 支付利息协议
qL(Qmgd agreement for the repayment of money 还款协议
^lf)9 `^U agreement of reinsurance 再保险协议
s2q#D.f Agricultural Bank of China 中国农业银行
9[/Gd{` XC air passenger departure tax 飞机乘客离境税
H"m^u6Cmy- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B|#"d hT airport tax 机场税
Z>'.+OW alcohol duty 酒精税
wuI+$? alienation 让与；让渡；转让
e:&5Cvx alimony 生活费；赡养费
uYF _sf All Ordinaries Index [AOI] 所有普通股指数
7n5 bI\ all risks 全险；综合险
Drc\$<9c@ All Sales Record for Stock Market 《股票市场成交报告》
p.)G ], Allied Capital Resources Limited 新联财务有限公司
_.zW[;84b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{l! [{ allocation letter 拨款信件
H>k=V< allocation of fund 分配款项；预留款项
!DXKn\aQf allocation of profit 利润分配；溢利分配
t-e:f0iz allocation warrant 拨款令
dYW19$W
n allotment 分配；配股
m;k' j@: allotment notice 股份配售通知；配股通知
<Xv]Ih?@f` allotment of shares 股份分配
CKyX Z allowable 可获宽免；免税的
)~s(7
4`} allowable business loss 可扣除的营业亏损
7\<#z| allowable expenses 可扣税的支出
c)+IX;q-C allowance 免税额；津贴；备抵；准备金
0fwo8NgX allowance for debts 债项的免税额
(eFHMRMv~ allowance for depreciation by wear and tear 耗损折旧免税额
NJwcb=* allowance for funeral expenses 殡殓费的免税额
#X`j#"Ov2( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%
?@ PlQ allowance for repairs and outgoings 修葺及支出方面的免税额
"2$C_aE allowance to debtor 给债务人的津贴
&K/5AH"q alteration of capital 资本更改
kF`2%g+ alternate trustee 候补受托人
gC W .;|2 amalgamation 合并
',v
-&1R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V\Cu|m&HI ambit of charges 征税范围；收费范围
Sm{idky)[ amended valuation 经修订的估值
["kk.* & American Commodities Exchange 美国商品交易所
uv eTx American Express Bank Limited 美国运通银行
YOy/'Le^: American Stock Exchange 美国证券交易所
vaW, O/F amortization 摊销
{a\m0Bw/ amount due from banks 存放银行同业的款项
"xi)GH]H_ amount due from banks abroad 存放海外银行同业的款项
)L<NW{ amount due from holding companies 控股公司欠款
n'K,* amount due from local banks 存放本港银行同业的款项
3t)07(x_B amount due to banks 银行同业的存款
P_
U[OM\ amount due to banks abroad 海外银行同业的存款
]`b/_LJN$F amount due to holding companies 控股公司存款
QQj)"XJ29 amount due to local banks 本港银行同业的存款
?v \A &d amount due to outport banks 外埠银行同业的存款
IR(qjm \V amount for note issue 发行纸币的款额
Lp.,:z7 amount of bond 担保契据的款额
$<OX\f% amount of consideration 代价款额
c R*D)'/tl amount of contribution 供款数额
~K 5eO- amount of indebtedness 负债款额
X3 P~z8_ amount of principal of the loan 贷款本金额
1.6yi];6 amount of rates chargeable 应征差饷数额
WnyEdYA amount of share capital 股本额
[2"a~o\ amount of sums assured 承保款额
7o-umZ}8 amount of variation 变动幅度
p HXslmrD amount of vote 拨款数额
BRLrD/8Le amount payable 应付款额
cQ} ,q+GR~ amount receivable 应收款额
kl,I.2- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`qbf_;\ analysis 分析
S-NKT(H)c ancillary risk 附属风险
s3Pr$h annual account 周年帐目；周年帐目报表；年度决算；年结
?Id3#+-O annual accounting date 年结日期
Gb4k5jl annual allowance 每年免税额；年积金；年度津贴；年津
@G@,)`p4? annual balance 年度余额
)v
!GiZ" 7 annual disposable income 每年可动用收入
J^m#984 annual estimates 周年预算
i 3?=up! annual fee 年费
N =FX3 Z annual general meeting 周年大会
0Ihp`QGU: annual growth rate 年增率；每年增长率
jdqVS @SD annual long-term supplement 长期个案每年补助金
JR] /\( annual pensionable emolument 可供计算退休金的年薪
l 8qCg/ew annual report 年报
.7 6T<j_ Annual Report on the Consumer Price Index 《消费物价指数年报》
QpxR Yv annual return 周年报表；周年申报表；每年报税表格
?%-VSL>$w= Annual Return Rules 《周年报表规则》
Up*1j:_O annual review of consumer prices 每年消费物价回顾
hLK5s1#K annual roll-forward basis 逐年延展方式
0}tf*M+a annual salary 年薪
@-qS[bV annual statement 年度报表；年度决算表
VRV *\*~$ 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
|Ii[WfFA|J annuitant 年金受益人
h8B:}_Cu annuity 年金
FOV%\=Hl annuity contract 年金合约
C-O~Oi l annuity on human life 人寿年金
<#/ r.}.x antecedent debt 先前的债项
(&t741DN| ante-dated cheque 倒填日期支票
#; ~`+[y?\ anticipated expenditure 预期开支
xMsSZ{j%5 anticipated net profit 预期纯利
.$&mWytw= anticipated revenue 预期收入
=;A p+} anti-inflation measure 反通货膨胀措施
gT8Q:8f: anti-inflationary stance 反通货膨胀立场
z=%&?V apparent deficit 表面赤字
:59fb" ^$ apparent financial solvency 表面偿债能力
;\-f7!s apparent partner 表面合伙人
Hj(ay4 8 application for personal assessment 个人入息课税申请书
Lu?MRF
f application of fund 资金应用
G%5bQ |O application to release as liquidator and to destruct the books of accounts and documents
$23*:)&J4 申请免除清盘人职务及毁灭帐簿与文件
>n3w'b appointed actuary 委任精算师
uy'm2 appointed auditor 委任核数师；委任审计师
qw?#~"Ca. appointed trustee 委任的受托人
u-qwG/ $E appointer 委任人
eYNu 78u apportioned pro rata 按比例分摊
$]LhE:!G apportionment 分配；分摊
m03D+@F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JV_VF' apportionment formula 分摊方程式
XK#~w:/fB apportionment of estate duty 遗产税的分摊
T1$=0VSEa+ appraisal 估价；评估
y#tuwzE appreciable growth 可观增长
K!~j}z* appreciable impact 显着影响
}\
kLh( appreciable increase 可观增长
)bqSM&S O appreciation 增值；升值
LL% Aw)Q` appreciation against other currencies 相对其他货币升值
1'Sr0
oEd3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C.]\ 4e appreciation tax 增值税
4gD;X NrV appropriation 拨款；拨用；拨付
:DWvH,{+& appropriation account 拨款帐目
|z.x M> Appropriation Bill 拨款法案
E3hql3= appropriation-in-aid system 补助拨款办法
p} }pq~EH/ approved assets 核准资产
x;N@_FZ7KY approved basket stock 认可一篮子证券
v X?MB approved budget 核准预算
Lsu_ f'p0 approved charitable donation 认可慈善捐款
>%6a$ r~@ approved charitable institution 认可慈善机构
qe^d6 approved currency 核准货币；认可货币
fG dT2}gd approved estimates 核准预算
mv1g2 f+ approved estimates of expenditure 核准开支预算
;[nom xu|? approved overseas insurer 核准海外保险人
vNWCv approved overseas trust company 核准海外信托公司
X 8/9x-E_ approved pooled investment fund 核准汇集投资基金
+>b m~6 approved provident fund scheme 认可公积金计划
Y["aw&;#O\ approved provision 核准拨款
2bv/ -^ approved redeemable share 核准可赎回股份
R;d)I^@ approved regional stock 认可地区性证券
TwfQq` approved retirement scheme 认可退休金计划
!V.2~V[^M approved subordinated loan 核准附属贷款
= 1ltX+
arbitrage 套戥；套汇；套利
}^Ymg7wA arbitrageur 套戥者；套汇者
4e`GMt p arbitrary amount 临时款项
V8KdY=[ arrangement 措施；安排；协定
xgp 6lO [ arrears 欠款
etw.l~ y arrears of pay 欠付薪酬
K%jh 6c8 arrears of revenue 逾期未收税款；逾期未收的帐项
I N^dJ^1+ articles of association 组织章程；组织细则；组织章程细则
OkNBP 0e} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
78~;j1^6u ascertainment of profit 确定利润
*C~$<VYI "Asia Clear" “亚洲结算系统”
eeMeV> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sOVbz2 \yb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;15 j\{r Asian Development Fund [ADF] 亚洲发展基金
]#NJ[IZb Asian dollar bond 亚洲美元债券
"5wer5?
t Asian dollar market 亚洲美元市场
Ty&O k* Asian dollar rate 亚洲美元利率
ob. Br:x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y,/Arl}yc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W^e"()d/Z
asked price 沽盘；喊价；索价；卖方报价
PP*', D3 assessable income 应评税入息
0%(.$c>: f assessable loss 应评税亏损
|7# S0Ca@ assessable profit 应评税利润
r+RFDg/ assessable value 应评税值
KT3n -Y-, assessed profit 估定利润
QH5[}z s8 assessed value 经评估价值
X;/5Niv32q assessment 评税；评定；估价；评税单
B0+ r assessment number 评税编号；估价编号
Z>l%:;H assessment of additional tax 补加税评税
pLiGky assessment of performance 业绩评估；实绩评价
PKjM1wqaG@ Assessor 评税主任
H@uDP asset price bubbles 资产价格泡沫
-prc+G,qyp asset-backed securities 具资产保证的证券
j+ eto' assets accretion 资产增值
Hd_ W5R assets and liabilities 资产与负债
j1~'[ assets betterment statement 资产递增表；资产改进表
fW3 awR{ assets lending 实物放款；有抵押贷款
1 !8
b9 assets of the company passing on the death 死者去世时转移的公司资产
X~2L assets pledged as security for liabilities 用作负债抵押的资产
b #
| assets portfolio 资产投资组合
bC h assets price 资产价格
Pd8zdzf{ assets quality 资产质素
Cs2F/M' assets realization 资产变现
dbsD\\,2%N assets refinancing arrangement 资产再集资安排
q)f-z\ assets securitization 资产证券化
w7E7r?)Wl| assets situated outside Hong Kong 在香港以外地方的资产
+tCNJ<S@l$ assets stripping 削减资产；拆卖资产
S_ER^Pkg assets value 资产值
}K.2 assignee 承让人
59MpHkr assignment 转让；转让书；转让契
# ? _8 *? assignment of interest 权益转让
i-FsA assignment of letters patent and trade mark 专利证书及商标转让
b#[EkI 0@ assignment of property 物业转让；物业转让书
SJ8CBxA assignment right 转让权
HU1ZQkf assignor 转让人
BG9.h! associate 有联系的人；有关连人士；相联者；合伙人；联系人
h0z>dLA#2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JwNB)e
D associate member 附属会员
"6t# associated body corporate 相联法人团体
pNNvg,hS8 associated company 相联公司；联属公司
))xP]Mu v associated corporation 相联法团
7x ''V5*j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
FzzV% 公认会计师公会〔英国〕
U6xs'0 Association of Futures Exchange Brokers 香港期货经纪协会
;&} rO.0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^Q9!DF m association of underwriters 承保人组织
+:ih`q][b assumption of control 接管
5fvY#6; assurance 担保；保险；转易；转易书
i"RBk% assurance of interest 权益的转易
g4 f:K=5: at 19XX price 按一九ＸＸ年价格计算
o, gH* at a discount 按赔价计算；按贴水价格计算；打折扣
8`B]UcL) at a premium 按溢价计算；按升水价格计算
!mIr_d2" at call 通知付款；按通知
7^FJ+gN8b at constant market price 按固定市价计算
!v\ _<8 at constant price 按固定价格计算
),rd7GB> at cost 按成本计算
~ YQ H] at current market price 按当时市价计算；按现时市价计算
ZcE:r + at current price 按当时价格计算；按现时价格计算
&c f(} at factor cost 按要素成本计算；按生产要素成本计算
+i@ {h9"6g at money-of-the-day price 按付款当日价格计算
ZW@%>_JR] at or better 按指定或较佳价位〔买卖指令〕
z@Uf@~+U at par 按面值计算；平价
|y$8!*S~( at sight 见票即付
| k?r1dj%O at the close 按收市盘
i$gH{wn\` at the opening 按开市盘
:G[6 c5j|V attestation 见证；见证条款
xe@11/F at-the-money option 平价期权
Vo`,|3 ^ attorney 受权人；受托代表人
8Cef ]@x attornment 新拥有人承认书
rE?Fp attributable profit 可归属利润
,LodP%%UV attributable share value 可归属股份价值
krMO<(x+ Auckland Stock Exchange 奥克兰证券交易所
Ba# wW
E auction 拍卖
Gy Q9 we~ auctioneer 拍卖商
~5]%+G audit 审计；核数
<,+ nS%a Audit Commission 审计署
&xLCq&j 1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Op5S' 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〕
U#6<80Ke audit review 帐目审查
[I 6&|Lz> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nsN|[E8 audited account 审计帐目；经审计的帐目
&rfl(&\oUi audited annual account 经审计的周年帐目
nm#,oX2C audited balance sheet 经审计的资产负债表
60z8U#upM auditor 核数师；核数主任；审计师
hCpcX"wND auditor's certificate 核数师证明书；审计师证明书
05 o vz
auditor's report 核数师报告；审计师报告
I[w;soI Aussie bond 澳元债券
=;(y 5c austerity budget 紧缩预算
o"j$*o= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{,+MaH Australia All Ordinaries Index 澳洲所有普通股票指数
3L^]J}| Australian Dollar [AUD] 澳元
@/W~lJ!e Australian Options Market 澳大利亚期权市场
C
@nA* Australian Securities Commission 澳洲证券事务监察委员会
@8eQ|.q]Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*?3c2Jg=E Australian Stock Exchange 澳大利亚证券交易所
Ku`u%5< Austrian Schilling [ATS] 奥地利先令
%EE Q ^l m authentication 认证；鉴证
ZG$PW< 73~ authority to purchase 委托购买证；委购书
k9m9IE"9=$ authorization 认可；核准；授权；授权书
Xj5oHH wn authorization by direction 指示授权
*O'`&J authorization by instruction 指令授权
6olJ7`* authorization by warrant 令状授权
Pr'Ij authorization of unit trust 单位信托的认可
v}sk %f authorized agent 指定代理人
svvl`|n% authorized capital 法定资本
M2!2 J authorized clerk 出市员
hxZL/_n' authorized dealer 认可交易商
2y 5d authorized financial institution 认可财务机构
mX5%6{], authorized fund 认可基金
;~-M$a
}4 authorized fund house 获授权的基金公司；认可基金公司
B+2E IaI authorized institution 认可机构
@hwe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
sR;u#" . authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Xv<K>i >k authorized insurer 获授权保险人；获认可承保人
({0:1*lF@ authorized investment 特准投资项目
*CCh\+S7m authorized person 获授权人
VT [TE authorized representative 获授权代表
-?p4"[ authorized share capital 法定股本
bbs'>D 3 automated quotation system 自动报价系统
:Z&<5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^v5<* uf%m 自动交易系统〔香港期货交易所有限公司〕
>
JV$EY, automatic adjustment mechanism 自动调整机制
YL&)@h automatic adjustment system 自动调整系统
-pW*6??+? Automatic Clearing House 自动票据交换所
Q<>b3X>O automatic exchange rates accumulation system 自动化汇率累集系统
~@$ RX: p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K$KVm^` automatic teller machine [ATM] 自动柜员机
lWak yCS autopay 自动转帐
{I8C&GS available assets 可用资产
W1_.wN$,5 available fiscal reserve 现存财政储备
bm poptfL available profit 可用利润
+Z e;BKZ3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mtmTlGp6Lc average 平均；平均数；海损
M(?0c}z average basic salary 平均基本薪金
4 '5|YGQj average consumer expenditure 平均消费开支；一般消费开支
ha?M[Vyw4Q average cost 平均成本
~L4L|q 7 average cost of land production 增辟土地平均成本
TPVB{
107 average daily turnover 平均每日成交额
g.pR4M f=Z average daily wage rate 平均每日工资率
xF6byTi average expenditure pattern 平均开支模式
l5/gM[0_7 average growth rate 平均增长率
B \LmE+a> average net fixed assets 固定资产平均净值
SW}?y%~ average of relatives 相对价格平均数
`\$EPUM average price 平均价格
MdDL?ev average propensity to consume 平均消费倾向；一般消费倾向
"0 $UnR average propensity to save 平均储蓄倾向；一般储蓄倾向
_tRRIW"Vx" average rate 平均率
GH \
Sy average revenue 平均收入；平均收益
=O3)tm; average stock 平均库存；平均存货
yoH,4,! G average yearly rent 平均年租
&dG^ M2g-F avoidance of double taxation 避免双重课税
>hY.F/[ avoidance of tax 避税
