A:
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A share Ａ股；甲类股份
_Gq6xv\b1 abatement of tax 减税；减扣免税额
d# E&,^@M ABN AMRO Bank N.V. 荷兰银行
}gQ2\6o2g above-the-line expenditure 线上项目支出；经常预算支出
Rq}lW.<r above-the-line receipt 线上项目收入；经常预算收入
{3x>kRaKci ABSA Asia Limited 南非联合亚洲有限公司
l
L;5*@
absolute change 绝对数值变更
vu0Ue absolute expenditure 实际开支
:e7\z absolute guideline figure 绝对准则数字
o,WjM[e absolute interest 绝对权益
C7S\4rDJ absolute order of discharge 绝对破产解除令
,40OCd! absolute profit margin 绝对利润幅度
'?Dxe
B absolute value 实值；绝对值
3tZIL absolutely vested interest 绝对既得权益
CFh9@Nx absorbed cost 已吸收成本；已分摊成本
_e@8E6#ce absorption 吸收；分摊；合并
#V rIU8Q7' absorption rate 吸收率；摊配率；分摊率
I6
?(@, ACB Finance Limited 亚洲商业财务有限公司
B,\VLX acceptable form of reciprocity 合理的互惠条件
t}eyfflZ acceptable rate 适当利率；适当汇率
%]Z4b;W[Y acceptance agreement 承兑协议
K ~mUO acceptance for honour 参加承兑
aG]>{(~cL acceptor 承兑人；接受人；受票人
y2I7Zd . acceptor for honour 参加承兑人
rD=D.1_
accident insurance 意外保险
O?X [&t
Accident Insurance Association of Hong Kong 香港意外保险公会
+7b8 ye accident insurance scheme 意外保险计划
_nqnO8^IG4 accident year basis 意外年度基准
Mq$K[]F accommodation 通融；贷款
ULA r! accommodation bill 通融票据；空头票据
eMRH*MyD accommodation party 汇票代发人
B`mJT *B[ account balance 帐户余额；帐户结余
U|3!ixk>>w account book 帐簿
upuN$4m&{ account collected in advance 预收款项
z zZ EX account current book 往来帐簿
d AcSG account of after-acquired property 事后取得的财产报告
I5M\P K/ account of defaulter 拖欠帐目
]"_c-= account payable 应付帐款
}AS /^E account payee only [A/C payee only] 只可转帐；存入收款人帐户
]QaKXg)3q account receivable 应收帐款
` sKyvPtG account receivable report 应收帐款报表
m'N AM%$}J account statement 结单；帐单；会计财务报表
B)Y[~4o account title 帐户名称；会计科目
M OD&3>NI accountant's report 会计师报告
l?*DGW(t{ Accountant's Report Rules 会计师报告规则
%(6IaqJ[ accounting and auditing procedure 会计与审计程序；会计与核数程序
2'@m'4-N Accounting Arrangements 《会计安排》
#`u}#( accounting basis 会计基础
gko=5|c,@ accounting by Official Receiver 破产管理署署长呈交的帐目
lndz Accounting Circular 《会计通告》
N_T5sZ\ accounting class 会计类别
~`AB-0t.u accounting date 记帐日期；会计结算日期
e\C-a4[C8P accounting for money 款项核算
dQ8RrD=$& Accounting Officer 会计主任
U:TkO=/>: accounting period 会计报告期；会计期
V8/d27\ accounting policy 会计政策；会计方针
-US:a8` accounting practice 会计惯例
Z oXz@/T accounting principle 会计准则
n>}Y@{<]/ accounting record 会计记录
`r}_92Tt accounting report 会计报告
`2 <:$] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i tzUq,T Accounting Society of China 中国会计学会
FC1rwXL( accounting statement 会计报表
}i!+d,|f accounting system 会计制度；会计系统
.rK0C ) accounting transaction 会计事项；帐务交易
OV]xo8a; accounting treatment 会计处理
<gwRE{6U accounting year 会计年度
Q|)>9m!tt accretion 增值；添加
M >i(p% accrual 应计项目；应累算数目
tQ9%rb accrual basis 应计制；权责发生制
i pn-HUrE@ accrual basis accounting 应计制会计；权责发生制会计
DDr\Kv)k( accrue 应累算；应计
Vw I accrued benefit 应累算利益
#p( c{L! accrued charges 应计费用
t,9+G<)>H accrued cumulative preference share dividend 应累算的累积优先股股息
2V@5: tf accrued expenses 应累算费用
Y_Gd_+o J accrued interest payable 应付利息；应计未付利息
=v<w29P(g accrued interest receivable 应收利息；应计未收利息
YcA. Bn|as accrued right 累算权益
j OV6 % accruing profit 应累算的利润
MZz9R*_VS accumulated fiscal reserve 累积财政储备
]W?cy accumulated profit 累积利润；滚存溢利
z}Cjk6z @ accumulated reserve 累积储备
%<>:$4U@] accumulation of surplus income 累积收益盈余
$L^%*DkM acquired assets 既得资产
5$ =[x!x acquisition 收购；购置；取得
%!\=$ s}g acquisition cost 购置成本
5b:1+5i F- acquisition expenses 购置费用
?V2P]| acquisition of 100% interest 收购全部股权
9&*
7+! acquisition of control 取得控制权
L"'=[O~ acquisition of fixed assets 购置固定资产
pX _ acquisition of shell “买壳”
Dd1k? acquisition price 收购价
<~dfp act of God 天灾
fDs T@W,K acting partner 执事合伙人
Bb=r?;zjO active market 买卖活跃的市场；交投畅旺的市场；旺市
:=B.)]F.) active partner 积极参与的合伙人
E.*hY+kGZ active trading 交投活跃
J920A^)j! actual circulation 实际流通
0HWSdf| w actual cost 实际成本
K F 'fg
R actual expenditure 实际开支；实际支出
: \~>7VFg actual income 实际入息；实际收入；实际收益
~3 bV~H#~m actual market 现货市场
%$ya>0?mq actual price 现货价；实际价格
?c?@j}=?yY actual profit 实际利润
US)i"l7:H* actual quotation 实盘；实际价位；实际报价
C)U4Fr ?E: actual year basis 按实际年度计算
ahXcQ9jzFi actuals 实货
-Hm"Dx actuarial investigation 精算调查
.8 QhJHwd actuarial principle 精算原则
ug]2wftlQ actuarial report 精算师报告
_- vlN Actuarial Society of Hong Kong 香港精算学会
;:=j{,&dl[ actuarial valuation 精算师估值
'yCVB&`b actuary 精算师
FC+-|1?C ad referendum agreement 暂定协议；有待覆核的协定
Ou1k SG|kM ad valorem duty 从价税；按值征税
>c 0leT ad valorem duty system 从价税制
d9JAt-6z2 ad valorem fee 从价费
RP2$( % ad valorem tariff 从价关税
MX]#|hEeQ additional allowance 额外免税额
Lz1KDXr`)+ additional amount for unexpired risk 未过期风险的额外款额
_t-6m2A additional assessable profit 补加应评税利润
h~Ir= JV additional assessment 补加评税
|$/#,Dv7 additional commitment 额外承担
@rT$}O1?` additional commitment vote 额外承担拨款
F2z o
!a8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`mcb 0 additional dependent parent allowance 供养父母额外免税额
Ei:m@} g additional provision 额外拨款
K-]) RIM additional stamp duty 附加印花税
WblH} additional tax 补加税罚款；补加税款
QyA^9@iVs Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M%:\ r y4: adjudged bankrupt 被裁定破产
yreH/$Ou 8 adjudicated bankrupt 裁定破产人
0 @# Jz#? adjudication fee 裁定费；评定印花税额手续费；评估契据费
GOxP{d? adjudication of bankruptcy 裁定破产；宣告破产
OD}Uc+;K adjudication of insolvency 裁定无力偿还债务
=EVB?k
, adjusted actual 经调整的实数；调整后的实数
OF *E1B M adjusted current assets 经调整的流动资产；调整后的流动资产
D% *ww'mt0 adjusted figure 经调整的数字；调整后的数额
R7IFlQH% adjusted liabilities 经调整的负债；调整后的负债
s[7$%|~W adjusted loss 经调整的亏损；调整后的亏损
r4u ,I<ZbH 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
]A[}:E 5} adjusted profit 经调整的利润；调整后的利润
M+")*Opq adjusted surplus 经调整的盈余额；调整后的盈余额
ozsd6&z5l adjusted value 经调整的价值；调整后的价值
r } Wdj adjustment 调整；修订；理算〔保险〕
cl`k d)"v adjustment centre 调剂中心
]iTP5~8U adjustment lag 调整过程的时间差距；调整时差
hD# Mhy5h adjustment mechanism 调整机制
c*#$sZ@YA adjustment of loss 亏损调整
x(>XM:| adjustment process 调整过程；调整程序
jA^yUd- adjustment range 调整幅度
J,v 024TM administered exchange rate 受管制汇率
b6;MTz*k> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.Od@i$E>& administration expenses 行政费用
E<LH-_$ administration fee 手续费；行政费
V?t*c [ administration in bankruptcy 破产管理
X7*o ssv administration order 遗产管理令
R[j'< gd. administrator 管理人；遗产管理人
YP!}Bf administrator of the estate 遗产管理人
;ZJ. 7t' admission of debt 债项承认书
Gmu[UI}w8 admission of proof 接纳债权证明
,^CG\); advance 放贷款项；垫付款项；预支款项；预付款项
Eva&FHRTY advance account 暂支帐目；预付款帐户
Z wKX$(n advance compensation 预付补偿金
x%)oL:ue advance from shareholder 股东垫款
Lwtp,.)pR advance pending reimbursement 预支以待日后付还
I5j|\ /Ht advanced economy 先进经济体系
R{H8@JLD advancement 预付；预付财产
"$ 5cKbJ advances warrant 垫款令
QX?moW6U W advancing 贷出
r+Sv(KS4i^ adverse balance 逆差
w?_'sP{pd adverse exchange 逆汇
fvta< advertisement addressed to shareholders 在报章刊登的致股东通告
}x6)}sz 7 advice for collection 托收通知书
"w 4^i!\ advice of drawing 提款通知书；汇票通知书
43=)akJi advice of payment 付款通知
YpZuAJm<2_ Advisory Committee [Securities and Futures Commission]
~2[kCuu 谘询委员会〔证券及期货事务监察委员会〕
`< @ "WSn Advisory Committee on Diversification 经济多元化谘询委员会
L5:1dF affidavit 誓章；遗产申报誓章
i%i s<' affidavit of no receipt 述明无收款的誓章
v\(6uej^ affiliate 联号；联营公司；附属公司
+bso4 }rS affiliated company 附属公司；联号；联营公司
fM&
fqI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
) F -8 affordability 负担能力
wtL=^ African Development Bank [AfDB] 非洲开发银行
Z1$ S(p=)L after-acquired property 事后取得的财产
&n?RKcH}d after-hours dealing 市后交易
MYJMZ3qBi after-tax profit 税后盈利；税后利润；税后溢利
1e9~):C~W agency agreement 代理协议
J10 /pS agency expenses 代理机构的开支
3it*l-i\ agency fee 代理费
,y0 &E8Z Agency Law 《代理法》
q(46v`u agent 代理人；承销人
D
@wIbU agent of company 公司代理人
%Ze7d& agent's fee 代理人费；经纪费
WOgkv(5KN aggregate 总计；总数；总体数字
Nj?Q{ztS aggregate amount 总款额；总额
PXl%"O%d aggregate assets and liabilities 总体资产与负债
Q4Wz5n1yp7 aggregate at constant price 按固定价格计算的总体数字
?]*"S{Cq v aggregate demand 总需求
lt'N{LFvc aggregate gross position 总持仓量
) C\/ ( aggregate limit 总限额
]w*` } aggregate of salaries tax 合计薪俸税
a_VWgPVdDS aggregate performance 总体表现；总体业绩
@G>e Cj aggregate supply 总体供应
B)d 4]]4\\ aggregate surplus 总盈余
18j>x3tn aggregate total 整体总额
Jzp|#*~$E aggregate value 总值；合计价值
|A|K); aggregated basis 合计基准
/A>nsN?:] aggregated net chargeable income 合计应课税入息实额
hZ| 0<u aggregation 合并计算；合计；总和
+s7w@ aggregation of incomes of husband and wife 夫妇入息合并计算
r|z B?9Q aggregation of property 财产的总和
G ` eU agio 差价；贴水
Om ;` "5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
W}k/>V_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K4RQ{fWpm 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
00>knCe6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c[3x>f0 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
klc$n07 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H:Q4!< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
benqm ~{\ agreement for a settlement 授产协议
i}f" 'KW agreement for assignment 转让协议
(B*,|D[J@i agreement for sale 售卖协议；买卖协议
44 k8IYC*o agreement for sale and purchase 买卖协议
oFzmH!&ED agreement for the payment of interest 支付利息协议
Fo0s<YlS- agreement for the repayment of money 还款协议
jW^]N$> agreement of reinsurance 再保险协议
. Y!dO@$: Agricultural Bank of China 中国农业银行
,l,q;]C % air passenger departure tax 飞机乘客离境税
I4 <_y5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oBnes* airport tax 机场税
1=X1<@* alcohol duty 酒精税
qx 0F*EH| alienation 让与；让渡；转让
1'\s7P alimony 生活费；赡养费
-) +B!"1 All Ordinaries Index [AOI] 所有普通股指数
t,A=B(W all risks 全险；综合险
>%N,F`^3 All Sales Record for Stock Market 《股票市场成交报告》
g&_f%hx? Allied Capital Resources Limited 新联财务有限公司
6 Xn9$C) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,t*H: * allocation letter 拨款信件
>~ 'z% allocation of fund 分配款项；预留款项
}Q^*Zq9- allocation of profit 利润分配；溢利分配
"2tKh!?Q allocation warrant 拨款令
cUw$F{|W allotment 分配；配股
V~ -tp^ allotment notice 股份配售通知；配股通知
^%\MOjSN allotment of shares 股份分配
n b*`GE allowable 可获宽免；免税的
E2=vLI] allowable business loss 可扣除的营业亏损
D deKZ)8 allowable expenses 可扣税的支出
]Ee$ulJ02 allowance 免税额；津贴；备抵；准备金
ts,V+cEA allowance for debts 债项的免税额
V HLNJnA allowance for depreciation by wear and tear 耗损折旧免税额
Hh&qjf allowance for funeral expenses 殡殓费的免税额
_$ 8:\[J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z 63y8 allowance for repairs and outgoings 修葺及支出方面的免税额
oe=1 [9T" allowance to debtor 给债务人的津贴
o>]z~^c alteration of capital 资本更改
m*l cIa alternate trustee 候补受托人
M D& 7k,! amalgamation 合并
EAC I> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L@?3E`4/v ambit of charges 征税范围；收费范围
4)XB3$< amended valuation 经修订的估值
T}"[f/:N/ American Commodities Exchange 美国商品交易所
w xa MdA American Express Bank Limited 美国运通银行
4~;M\h American Stock Exchange 美国证券交易所
fgA-+y amortization 摊销
]T.+( \I amount due from banks 存放银行同业的款项
>oi?aD% amount due from banks abroad 存放海外银行同业的款项
Oe "%v;- amount due from holding companies 控股公司欠款
sQ[N 3 amount due from local banks 存放本港银行同业的款项
>$a;+v
amount due to banks 银行同业的存款
g<$2#c} amount due to banks abroad 海外银行同业的存款
I;UT; /E2 amount due to holding companies 控股公司存款
}YM[aq?6 amount due to local banks 本港银行同业的存款
C/9]TkX}q amount due to outport banks 外埠银行同业的存款
CZ{7? :^f amount for note issue 发行纸币的款额
3 m & amount of bond 担保契据的款额
} {&;\^i amount of consideration 代价款额
CHCT
e amount of contribution 供款数额
Q/h-Kh mz amount of indebtedness 负债款额
U+[ "b-c amount of principal of the loan 贷款本金额
m !i`|]m amount of rates chargeable 应征差饷数额
h$6 ~3^g:P amount of share capital 股本额
0x^lHBYc amount of sums assured 承保款额
Jy('tfAHp amount of variation 变动幅度
I_R 6
M1 amount of vote 拨款数额
b V"t;R9 amount payable 应付款额
Pj!f^MN amount receivable 应收款额
|tse"A5Z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Qte%<PO x+ analysis 分析
QTN'yd?WE ancillary risk 附属风险
s5*HS3D annual account 周年帐目；周年帐目报表；年度决算；年结
}iU pBn annual accounting date 年结日期
_l m^v%J$ annual allowance 每年免税额；年积金；年度津贴；年津
Zdfh*MHMg annual balance 年度余额
wAL}c(EHO annual disposable income 每年可动用收入
#veV {,g annual estimates 周年预算
p|Bo E ITL annual fee 年费
#]gmM annual general meeting 周年大会
U: )Gc annual growth rate 年增率；每年增长率
k7cY^&o annual long-term supplement 长期个案每年补助金
9E[==2TO annual pensionable emolument 可供计算退休金的年薪
!?|xeQ} annual report 年报
K7nyQGS Annual Report on the Consumer Price Index 《消费物价指数年报》
>
+00[T annual return 周年报表；周年申报表；每年报税表格
9}4~3_gv;M Annual Return Rules 《周年报表规则》
ip1gCH/?_+ annual review of consumer prices 每年消费物价回顾
N8J(RR9O annual roll-forward basis 逐年延展方式
)me`Ud annual salary 年薪
2Je]dj4 annual statement 年度报表；年度决算表
_qo\E=E 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
i1bmUKZ8'L annuitant 年金受益人
uo tW[L9 annuity 年金
3 4&xh1=3 annuity contract 年金合约
~ sq@^<M)s annuity on human life 人寿年金
L9F71bs59 antecedent debt 先前的债项
9^nRwo
ante-dated cheque 倒填日期支票
7lKatk+7K anticipated expenditure 预期开支
"I9 r>= anticipated net profit 预期纯利
Zp9kxm ' anticipated revenue 预期收入
Io&HzQW^a anti-inflation measure 反通货膨胀措施
'6*9pG- anti-inflationary stance 反通货膨胀立场
dT (i*E\j apparent deficit 表面赤字
#5{BxX&\ apparent financial solvency 表面偿债能力
MpIiHKQ
G9 apparent partner 表面合伙人
lXzm ) application for personal assessment 个人入息课税申请书
!aL=R)G&e application of fund 资金应用
_c5*9')-) application to release as liquidator and to destruct the books of accounts and documents
4:/^ .: 申请免除清盘人职务及毁灭帐簿与文件
l/\D0\x2 appointed actuary 委任精算师
sNP
; appointed auditor 委任核数师；委任审计师
( 5uSqw&U appointed trustee 委任的受托人
h r hj4 appointer 委任人
8Kk41 = apportioned pro rata 按比例分摊
m^,VEV > apportionment 分配；分摊
:-$8u;!M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)8SW U)/ apportionment formula 分摊方程式
<$ WS~tTz apportionment of estate duty 遗产税的分摊
dep"$pys> appraisal 估价；评估
y O* appreciable growth 可观增长
5OX[)Li appreciable impact 显着影响
Ps[#z@5{x appreciable increase 可观增长
nr,Z0 appreciation 增值；升值
}d;6.~Gw appreciation against other currencies 相对其他货币升值
X kg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
["4Tn0g ; appreciation tax 增值税
!ab ef.%: appropriation 拨款；拨用；拨付
)} t't" appropriation account 拨款帐目
ou<,c?nNM Appropriation Bill 拨款法案
Nd{U|k3pL appropriation-in-aid system 补助拨款办法
j2.7b1s approved assets 核准资产
S kB*w'k approved basket stock 认可一篮子证券
<^_crJONom approved budget 核准预算
0r8Wv,7Bo approved charitable donation 认可慈善捐款
ik;F@kdm` approved charitable institution 认可慈善机构
t V>qV\> approved currency 核准货币；认可货币
N]6t)Zv approved estimates 核准预算
e0otr_)3F approved estimates of expenditure 核准开支预算
bMNr +N approved overseas insurer 核准海外保险人
m7u`r(& approved overseas trust company 核准海外信托公司
0z4M/WrNt approved pooled investment fund 核准汇集投资基金
n=AcN approved provident fund scheme 认可公积金计划
Kpa$1x approved provision 核准拨款
M]/DKo approved redeemable share 核准可赎回股份
a ~ W approved regional stock 认可地区性证券
=Vazxt@[ approved retirement scheme 认可退休金计划
G.v(2~QFd approved subordinated loan 核准附属贷款
V xARJ*4=Y arbitrage 套戥；套汇；套利
a6 0rJ#GD arbitrageur 套戥者；套汇者
9cU9'r# h arbitrary amount 临时款项
x{tlC}t arrangement 措施；安排；协定
\<09.q<8 arrears 欠款
`Pc< 0*`a arrears of pay 欠付薪酬
!6@ 'H4cb= arrears of revenue 逾期未收税款；逾期未收的帐项
-5ZmIlL.S articles of association 组织章程；组织细则；组织章程细则
BMu Ef a^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Jmi,;Af'/ ascertainment of profit 确定利润
c %Cbq0+2 "Asia Clear" “亚洲结算系统”
qMA-# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*f`P7q* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\g
h |G Asian Development Fund [ADF] 亚洲发展基金
s(J >y d= Asian dollar bond 亚洲美元债券
FF! PmfF' Asian dollar market 亚洲美元市场
ela^L_N hF Asian dollar rate 亚洲美元利率
mtn^+* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U V*Ruy- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7 ]ysvSM asked price 沽盘；喊价；索价；卖方报价
KB(W'M_D\ assessable income 应评税入息
:Jv5Flxl assessable loss 应评税亏损
/> /e assessable profit 应评税利润
~(kqq# =s assessable value 应评税值
nJ
xO.wWE assessed profit 估定利润
]dI^
S assessed value 经评估价值
fb>$p_s] assessment 评税；评定；估价；评税单
d!YP{y P assessment number 评税编号；估价编号
\IImxk E assessment of additional tax 补加税评税
oOU_
Nay assessment of performance 业绩评估；实绩评价
Hq 3 V+$ Assessor 评税主任
OE9,D:t v asset price bubbles 资产价格泡沫
}2Euz.0 asset-backed securities 具资产保证的证券
n-yUt72 assets accretion 资产增值
tp>YsQy]8 assets and liabilities 资产与负债
19#>\9* assets betterment statement 资产递增表；资产改进表
>eQ.y-
4 assets lending 实物放款；有抵押贷款
N& ?V=X assets of the company passing on the death 死者去世时转移的公司资产
1gbFl/i6T assets pledged as security for liabilities 用作负债抵押的资产
&b}g.)RI assets portfolio 资产投资组合
%A=/(%T> assets price 资产价格
6=;(~k&x9: assets quality 资产质素
$sE=[j'v assets realization 资产变现
H"6x/&s.=k assets refinancing arrangement 资产再集资安排
]a4+] vLK assets securitization 资产证券化
yNP4Ey assets situated outside Hong Kong 在香港以外地方的资产
nReld
:#T assets stripping 削减资产；拆卖资产
vZ"gCf3#?3 assets value 资产值
m m`#v
g, assignee 承让人
\AKP ea= assignment 转让；转让书；转让契
| |awNSt assignment of interest 权益转让
bvB', yBZ assignment of letters patent and trade mark 专利证书及商标转让
dnU-v7k,{ assignment of property 物业转让；物业转让书
G[yzi assignment right 转让权
hr 6j+p: assignor 转让人
Zr2!}jD9a associate 有联系的人；有关连人士；相联者；合伙人；联系人
( I#6!Yt9J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>(S)aug$1 associate member 附属会员
D5snaGss9a associated body corporate 相联法人团体
'5De1K.\ ` associated company 相联公司；联属公司
, 6X;YY associated corporation 相联法团
h-?yed*? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Oh p@ZJ!a? 公认会计师公会〔英国〕
,}gJY^X+ Association of Futures Exchange Brokers 香港期货经纪协会
6&ut r!\7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5)lcgvp association of underwriters 承保人组织
1p$ (\ assumption of control 接管
5P"R'/[PA_ assurance 担保；保险；转易；转易书
kaB |+U9^ assurance of interest 权益的转易
o
/[7Vo at 19XX price 按一九ＸＸ年价格计算
C9sU^ ]#F at a discount 按赔价计算；按贴水价格计算；打折扣
c]aU}[s1 at a premium 按溢价计算；按升水价格计算
1J"I. at call 通知付款；按通知
! ZH "$m| at constant market price 按固定市价计算
AG=PbY9 at constant price 按固定价格计算
0P9\ ; !Y at cost 按成本计算
8T T#b?d at current market price 按当时市价计算；按现时市价计算
Cd
2<r6i at current price 按当时价格计算；按现时价格计算
;Jg$C ~3tf at factor cost 按要素成本计算；按生产要素成本计算
\2 N;V E at money-of-the-day price 按付款当日价格计算
v#%rjml[ at or better 按指定或较佳价位〔买卖指令〕
otR7E+*3 at par 按面值计算；平价
|<,qnf | - at sight 见票即付
vu\ W5M at the close 按收市盘
=CK% Zo at the opening 按开市盘
Jc ze.t attestation 见证；见证条款
D5@=#/?* at-the-money option 平价期权
bHnKtaK4c attorney 受权人；受托代表人
_Fa\y ZX attornment 新拥有人承认书
Jj>Rzj!m attributable profit 可归属利润
iIX%%r+ attributable share value 可归属股份价值
A'z]?xQR Auckland Stock Exchange 奥克兰证券交易所
Ia}qDGqPp! auction 拍卖
h$!YKfhq} auctioneer 拍卖商
@i>)x*I#AI audit 审计；核数
Uq#2~0n> Audit Commission 审计署
%Tp
k1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3Z9Yzv)A 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
92<+ug = audit review 帐目审查
= +MF@ 4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-^CW}IM{ I audited account 审计帐目；经审计的帐目
w!6 {{m audited annual account 经审计的周年帐目
E0 +L?(; audited balance sheet 经审计的资产负债表
sT2`y$ ' auditor 核数师；核数主任；审计师
=f!A o:Uc auditor's certificate 核数师证明书；审计师证明书
Et N, auditor's report 核数师报告；审计师报告
%QEBY>|lI Aussie bond 澳元债券
>ceC8"}J5M austerity budget 紧缩预算
N'ER!=l ) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l+"p$iZs Australia All Ordinaries Index 澳洲所有普通股票指数
5 _E8
RAG Australian Dollar [AUD] 澳元
E b[;nk? Australian Options Market 澳大利亚期权市场
t;w<n" Australian Securities Commission 澳洲证券事务监察委员会
<PDCM8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!?JZ^/u Australian Stock Exchange 澳大利亚证券交易所
pS+w4gW Austrian Schilling [ATS] 奥地利先令
?;~E*kzO& authentication 认证；鉴证
qP#LJPaS authority to purchase 委托购买证；委购书
~Yk^(hl2 authorization 认可；核准；授权；授权书
x;u#ec4 authorization by direction 指示授权
r4SwvxhG authorization by instruction 指令授权
N)g _LL>^ authorization by warrant 令状授权
L.'61ZU authorization of unit trust 单位信托的认可
w gS'/ authorized agent 指定代理人
z Fm`e:td authorized capital 法定资本
6I"KomJ9 authorized clerk 出市员
TF :'6#p authorized dealer 认可交易商
erEB4q+ #O authorized financial institution 认可财务机构
g@>llv e{ authorized fund 认可基金
'=E;^'Rl authorized fund house 获授权的基金公司；认可基金公司
3oLF^^^g authorized institution 认可机构
.>R`#@+I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8)9-*Bzj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YXWDbr:JX authorized insurer 获授权保险人；获认可承保人
U| Fqna authorized investment 特准投资项目
O00;0 w u authorized person 获授权人
i;^lh]u authorized representative 获授权代表
(2H
G V+Dg authorized share capital 法定股本
UV D D) automated quotation system 自动报价系统
M@{?#MkS% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JyE-c}I 自动交易系统〔香港期货交易所有限公司〕
Wf3BmkZzz automatic adjustment mechanism 自动调整机制
5eff3qrH{ automatic adjustment system 自动调整系统
#9|&;C5',! Automatic Clearing House 自动票据交换所
h^=;\ng1l automatic exchange rates accumulation system 自动化汇率累集系统
0QZT<Zs Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X|{T ljn automatic teller machine [ATM] 自动柜员机
m* _X PY autopay 自动转帐
hc
q&`Gun available assets 可用资产
%oa@2qJ^ available fiscal reserve 现存财政储备
GO"|^W available profit 可用利润
]? =87w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,1mL=|na
average 平均；平均数；海损
-z`%x@F<&L average basic salary 平均基本薪金
qF~9:` average consumer expenditure 平均消费开支；一般消费开支
Mn
,hmIz average cost 平均成本
<)T| HKx average cost of land production 增辟土地平均成本
PSq ?8. average daily turnover 平均每日成交额
8<Iq)A]'Z average daily wage rate 平均每日工资率
% vUU
Fub average expenditure pattern 平均开支模式
I9 qZE=i average growth rate 平均增长率
_rYW|*cIF average net fixed assets 固定资产平均净值
Mrrpm% Y average of relatives 相对价格平均数
sr ;&/l#7h average price 平均价格
>ZOlSLu average propensity to consume 平均消费倾向；一般消费倾向
HN56 61;8 average propensity to save 平均储蓄倾向；一般储蓄倾向
I^k&v V average rate 平均率
@)h>vg average revenue 平均收入；平均收益
Yg.[R]
UC average stock 平均库存；平均存货
$4g {4-) average yearly rent 平均年租
o^2MfFS avoidance of double taxation 避免双重课税
ZXb|3|D avoidance of tax 避税
