A:
%WKBd \O A share Ａ股；甲类股份
v&(=^A\eN abatement of tax 减税；减扣免税额
pZK 1G ABN AMRO Bank N.V. 荷兰银行
I^ ( pZ9 above-the-line expenditure 线上项目支出；经常预算支出
x:4R?!M. above-the-line receipt 线上项目收入；经常预算收入
7]{t^* ABSA Asia Limited 南非联合亚洲有限公司
k H<C9z2= absolute change 绝对数值变更
9_d# F'#F absolute expenditure 实际开支
U,p'<rmS absolute guideline figure 绝对准则数字
[0105 l5 absolute interest 绝对权益
~4Gc~ " absolute order of discharge 绝对破产解除令
:!D m,PP% absolute profit margin 绝对利润幅度
:*h1ik4t absolute value 实值；绝对值
t2 vm&jk absolutely vested interest 绝对既得权益
KAD2_@l absorbed cost 已吸收成本；已分摊成本
h,B4Tg' absorption 吸收；分摊；合并
AG}j '
absorption rate 吸收率；摊配率；分摊率
BfCM\ij ACB Finance Limited 亚洲商业财务有限公司
` L 1+j acceptable form of reciprocity 合理的互惠条件
N8df1>mW acceptable rate 适当利率；适当汇率
aNY-F)XWa acceptance agreement 承兑协议
ykJ+LS{+ acceptance for honour 参加承兑
JNXzZ4U acceptor 承兑人；接受人；受票人
%7 yQ0'P acceptor for honour 参加承兑人
,u^{zYoW accident insurance 意外保险
rv(N0p/ Accident Insurance Association of Hong Kong 香港意外保险公会
9B;WjXSe accident insurance scheme 意外保险计划
jI r\ .i accident year basis 意外年度基准
Q0 Do B accommodation 通融；贷款
^`i z%^ accommodation bill 通融票据；空头票据
N?-ZvE\C accommodation party 汇票代发人
1kpw*$P0 account balance 帐户余额；帐户结余
y\uBVa<B account book 帐簿
P*?| E@;s` account collected in advance 预收款项
~Gmt,l! b account current book 往来帐簿
82ixv<B account of after-acquired property 事后取得的财产报告
o6; account of defaulter 拖欠帐目
) 9 2(C account payable 应付帐款
4H, c;g=! account payee only [A/C payee only] 只可转帐；存入收款人帐户
p`A2^FS) account receivable 应收帐款
QD{1?aY account receivable report 应收帐款报表
VpY D/Oj4; account statement 结单；帐单；会计财务报表
r5UV BV8T account title 帐户名称；会计科目
OomC%9/=, accountant's report 会计师报告
l,]%D Accountant's Report Rules 会计师报告规则
4Eu'_>"a accounting and auditing procedure 会计与审计程序；会计与核数程序
D&"lu*"tg Accounting Arrangements 《会计安排》
d>mZY66P accounting basis 会计基础
o+x!
( accounting by Official Receiver 破产管理署署长呈交的帐目
%X.g+uu Accounting Circular 《会计通告》
F)X`CG ;t accounting class 会计类别
k7rg:P accounting date 记帐日期；会计结算日期
g.di3GGi accounting for money 款项核算
G1e_pszD{o Accounting Officer 会计主任
wMN{ 9Ce3j accounting period 会计报告期；会计期
&v*4A Z[' accounting policy 会计政策；会计方针
w9<'0w cs accounting practice 会计惯例
J^7M0A4K accounting principle 会计准则
0M&n3s{5I accounting record 会计记录
1hCU"|VH: accounting report 会计报告
0iZeU:FE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,G46i)E\ Accounting Society of China 中国会计学会
UP)< (3YA accounting statement 会计报表
ebJTrh <{ accounting system 会计制度；会计系统
'Ca;gi !U accounting transaction 会计事项；帐务交易
;b=d iZE accounting treatment 会计处理
R= mT J'y accounting year 会计年度
@$^4Av- accretion 增值；添加
$ .$nv~f accrual 应计项目；应累算数目
5EVypw?]x accrual basis 应计制；权责发生制
GVlT+Rs7 accrual basis accounting 应计制会计；权责发生制会计
:Ch XzZ accrue 应累算；应计
a}f /<-L accrued benefit 应累算利益
7?uDh'utt accrued charges 应计费用
+x`p WH]2 accrued cumulative preference share dividend 应累算的累积优先股股息
=oh%-Sh: accrued expenses 应累算费用
XKZsX1=@R accrued interest payable 应付利息；应计未付利息
,q#SAZ/N accrued interest receivable 应收利息；应计未收利息
s#aj5_G accrued right 累算权益
~' 955fK> accruing profit 应累算的利润
BQ u8$W accumulated fiscal reserve 累积财政储备
Gv dok<o accumulated profit 累积利润；滚存溢利
/D;ugc*3 accumulated reserve 累积储备
:vEfJSA
1< accumulation of surplus income 累积收益盈余
1 ; <Vr <. acquired assets 既得资产
x+za6e_k" acquisition 收购；购置；取得
Rrry;H r acquisition cost 购置成本
:w5g!G?z acquisition expenses 购置费用
^?(#%~NS acquisition of 100% interest 收购全部股权
}za pN
v acquisition of control 取得控制权
Y7g%nz[[ acquisition of fixed assets 购置固定资产
,4'y(X <R acquisition of shell “买壳”
F5YoEWS acquisition price 收购价
;T0X7MNx act of God 天灾
C@:X9NU acting partner 执事合伙人
FGP^rTP)e active market 买卖活跃的市场；交投畅旺的市场；旺市
/ivVqOo active partner 积极参与的合伙人
Yl'8"
\HF active trading 交投活跃
T6\]*m lr actual circulation 实际流通
Pf%I6bVN9 actual cost 实际成本
Z azs". actual expenditure 实际开支；实际支出
^ swj!da actual income 实际入息；实际收入；实际收益
h
x5M)8#+ actual market 现货市场
\}.bTca actual price 现货价；实际价格
W$,/hB& z actual profit 实际利润
%>9L}OA m actual quotation 实盘；实际价位；实际报价
bfncO[Q ,? actual year basis 按实际年度计算
`S-l.zSZ4B actuals 实货
hg0{x/Dgny actuarial investigation 精算调查
x`C"Z7t actuarial principle 精算原则
_6h.<BR
actuarial report 精算师报告
Hik=(pTu> Actuarial Society of Hong Kong 香港精算学会
]R}(CaT1 actuarial valuation 精算师估值
yl@ Nyu actuary 精算师
%B#T"=Cx ad referendum agreement 暂定协议；有待覆核的协定
Cc{{9Ud ad valorem duty 从价税；按值征税
Hb B8A#u ad valorem duty system 从价税制
]u-bJ ad valorem fee 从价费
2p;I<C:Eo ad valorem tariff 从价关税
H? z~V-8 additional allowance 额外免税额
2BF455e additional amount for unexpired risk 未过期风险的额外款额
O> nM eU additional assessable profit 补加应评税利润
*BM#fe additional assessment 补加评税
L;M@ ] additional commitment 额外承担
s1: :\&`za additional commitment vote 额外承担拨款
:tnW ivrwR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k \SqD mv additional dependent parent allowance 供养父母额外免税额
UNiK6h_% additional provision 额外拨款
S!$S'{f< additional stamp duty 附加印花税
y5aPs z additional tax 补加税罚款；补加税款
pT~3 <
, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H}G 9gi adjudged bankrupt 被裁定破产
5HHf3E [ adjudicated bankrupt 裁定破产人
(=WYi~2v adjudication fee 裁定费；评定印花税额手续费；评估契据费
3ww\Z8UeK adjudication of bankruptcy 裁定破产；宣告破产
73'A Q")UJ adjudication of insolvency 裁定无力偿还债务
e>c
-b^{& adjusted actual 经调整的实数；调整后的实数
}{@y]DcdM4 adjusted current assets 经调整的流动资产；调整后的流动资产
m6K7D([f adjusted figure 经调整的数字；调整后的数额
k+"7hf=C| adjusted liabilities 经调整的负债；调整后的负债
w nQy adjusted loss 经调整的亏损；调整后的亏损
Srmr `[i 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
' ,]Aj!q adjusted profit 经调整的利润；调整后的利润
L'KKU4zj adjusted surplus 经调整的盈余额；调整后的盈余额
DOFW"Sp E adjusted value 经调整的价值；调整后的价值
i={4rZOD^ adjustment 调整；修订；理算〔保险〕
ZDp^k{AN9a adjustment centre 调剂中心
D8~\*0-> adjustment lag 调整过程的时间差距；调整时差
q&9]4j adjustment mechanism 调整机制
k%Tp9x$ adjustment of loss 亏损调整
2TB'HNTFx adjustment process 调整过程；调整程序
|"%OI~^% adjustment range 调整幅度
LQ% QFfC administered exchange rate 受管制汇率
E.Th}+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$vO<v<I'Gb administration expenses 行政费用
#m<uG5l` administration fee 手续费；行政费
'4#NVXVQm administration in bankruptcy 破产管理
)jUPMIo administration order 遗产管理令
[ ypE[ administrator 管理人；遗产管理人
*$R9'Yo}F administrator of the estate 遗产管理人
-^`s#0( y^ admission of debt 债项承认书
_](y<O^9yO admission of proof 接纳债权证明
b5]<!~Fv:` advance 放贷款项；垫付款项；预支款项；预付款项
T;{ }bc&I advance account 暂支帐目；预付款帐户
L.-qTh ^P advance compensation 预付补偿金
l4taD!WD/ advance from shareholder 股东垫款
jP}Ry=V/ advance pending reimbursement 预支以待日后付还
+ 0*\q advanced economy 先进经济体系
I!9>"s12 advancement 预付；预付财产
)[ UYCx' advances warrant 垫款令
-W@nc
QL} advancing 贷出
K+ M\E[1W adverse balance 逆差
N\. g+ W adverse exchange 逆汇
"'Gq4<&y advertisement addressed to shareholders 在报章刊登的致股东通告
@Z#h?: advice for collection 托收通知书
H $^9#{ advice of drawing 提款通知书；汇票通知书
SD%3B!cpX advice of payment 付款通知
8;<aco/62 Advisory Committee [Securities and Futures Commission]
q\jq9) 谘询委员会〔证券及期货事务监察委员会〕
e2V;6N Advisory Committee on Diversification 经济多元化谘询委员会
bk=;=K affidavit 誓章；遗产申报誓章
dZ* &3.#D5 affidavit of no receipt 述明无收款的誓章
Y$Rte .? affiliate 联号；联营公司；附属公司
'?.']U,: $ affiliated company 附属公司；联号；联营公司
5$> buYF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S[y_Ew zq affordability 负担能力
0<4'pO.6Hq African Development Bank [AfDB] 非洲开发银行
p-(V2SP/)t after-acquired property 事后取得的财产
bYem0hzOe after-hours dealing 市后交易
@C[ p? ak after-tax profit 税后盈利；税后利润；税后溢利
k^; /@: agency agreement 代理协议
jZmL7
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e&ZH 1^O agency fee 代理费
1TfFWlf[B Agency Law 《代理法》
=Xid"$ agent 代理人；承销人
GJE+sqMX1 agent of company 公司代理人
e8: O2!HW agent's fee 代理人费；经纪费
@44*<!da aggregate 总计；总数；总体数字
jG& 8`*|* aggregate amount 总款额；总额
Jc5Y Gj 7 aggregate assets and liabilities 总体资产与负债
kt_O= aggregate at constant price 按固定价格计算的总体数字
nI(w7qhub aggregate demand 总需求
$ Fc}K + aggregate gross position 总持仓量
pO N#r aggregate limit 总限额
-%>Tjo@B n aggregate of salaries tax 合计薪俸税
qSD`S1 '2; aggregate performance 总体表现；总体业绩
? ][/hL@[ aggregate supply 总体供应
KkzG#'I1 aggregate surplus 总盈余
zZ51jA9x aggregate total 整体总额
qJl DQc- aggregate value 总值；合计价值
J%q)6& aggregated basis 合计基准
"9Q_lVI|Q aggregated net chargeable income 合计应课税入息实额
E;4d lL`* aggregation 合并计算；合计；总和
A4d3hF~ l` aggregation of incomes of husband and wife 夫妇入息合并计算
o,J8 n;"l aggregation of property 财产的总和
V^n=@CZT9C agio 差价；贴水
%)dp
a 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+'Ea.^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kD QE*o 《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》
{A
,w% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C~.\2D`zy 《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》
cR55,DR,#W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<pG 4 g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j3+ hsA/(k agreement for a settlement 授产协议
`)w=@9B)" agreement for assignment 转让协议
HKO SS-`5 agreement for sale 售卖协议；买卖协议
2t? >0)*m agreement for sale and purchase 买卖协议
=)iAU/*N agreement for the payment of interest 支付利息协议
*YQXxIIq agreement for the repayment of money 还款协议
XS&;8 PO agreement of reinsurance 再保险协议
9 MQwc Agricultural Bank of China 中国农业银行
|KPNl\%ID air passenger departure tax 飞机乘客离境税
pxyFM@Z]( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ho& f[T( airport tax 机场税
S @!z '$& alcohol duty 酒精税
"_BW UY alienation 让与；让渡；转让
j2:9ah W
alimony 生活费；赡养费
?wIEXKI All Ordinaries Index [AOI] 所有普通股指数
s6;ZaU all risks 全险；综合险
tdu:imH~ All Sales Record for Stock Market 《股票市场成交报告》
ehe#"exCB Allied Capital Resources Limited 新联财务有限公司
n1R{[\ >1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S&cN+r allocation letter 拨款信件
5yV>-XT+- allocation of fund 分配款项；预留款项
T| (w-)mv allocation of profit 利润分配；溢利分配
G(F=6L~; allocation warrant 拨款令
G2> s#Y5(, allotment 分配；配股
C4d CaiX allotment notice 股份配售通知；配股通知
m*7RC4"J allotment of shares 股份分配
C4-%|+Q i allowable 可获宽免；免税的
fv*
$=m allowable business loss 可扣除的营业亏损
p>T allowable expenses 可扣税的支出
|x _jpR allowance 免税额；津贴；备抵；准备金
dIQ3snG allowance for debts 债项的免税额
bG.`> allowance for depreciation by wear and tear 耗损折旧免税额
\l5G allowance for funeral expenses 殡殓费的免税额
4Uwcc):f allowance for inflation 为通货膨胀而预留的款项；通胀准备金
v`7~#Avhz allowance for repairs and outgoings 修葺及支出方面的免税额
~ `{{Z& allowance to debtor 给债务人的津贴
A&-2f]L
tl alteration of capital 资本更改
,^v_gc alternate trustee 候补受托人
~ @}n}aV'! amalgamation 合并
@qA11C.hq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pVjOp~=U
ambit of charges 征税范围；收费范围
pd.pY*B<[ amended valuation 经修订的估值
/;}o0
DYeW American Commodities Exchange 美国商品交易所
{irl}EeyC American Express Bank Limited 美国运通银行
bi-z%!Z American Stock Exchange 美国证券交易所
2G:KaQ ) amortization 摊销
KYg'=({x amount due from banks 存放银行同业的款项
'auYmX amount due from banks abroad 存放海外银行同业的款项
zE}ry!{ amount due from holding companies 控股公司欠款
bQ0+Y?,+/ amount due from local banks 存放本港银行同业的款项
NVf_#p "h amount due to banks 银行同业的存款
c47.,oTo amount due to banks abroad 海外银行同业的存款
CX5>/ amount due to holding companies 控股公司存款
1dy" amount due to local banks 本港银行同业的存款
l?^}n(_. amount due to outport banks 外埠银行同业的存款
)g U#[}6H amount for note issue 发行纸币的款额
g+4x amount of bond 担保契据的款额
u e!4By8T amount of consideration 代价款额
N{Pa&/V amount of contribution 供款数额
7< ?Aou amount of indebtedness 负债款额
S[&yO-=p6 amount of principal of the loan 贷款本金额
oHu 7<r amount of rates chargeable 应征差饷数额
[ 4PiQyr amount of share capital 股本额
;_=dB[M amount of sums assured 承保款额
$JK,9G[Vu amount of variation 变动幅度
{k'$uW ` amount of vote 拨款数额
N=!k2+ amount payable 应付款额
T{'oR .g, amount receivable 应收款额
G/1V4-@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yOk]RB<'r analysis 分析
PnI_W84z ancillary risk 附属风险
{q);1Nnf annual account 周年帐目；周年帐目报表；年度决算；年结
W{]r_`=:6S annual accounting date 年结日期
.SWn/Kk
annual allowance 每年免税额；年积金；年度津贴；年津
OZ<fQf.Gh} annual balance 年度余额
B/JMH 1r annual disposable income 每年可动用收入
MBol_#H annual estimates 周年预算
Fj&8wZ)v) annual fee 年费
) . MV1@s annual general meeting 周年大会
[F,s=,S'M annual growth rate 年增率；每年增长率
`]/0 &S annual long-term supplement 长期个案每年补助金
' |yBz1uL annual pensionable emolument 可供计算退休金的年薪
j 4(f1 annual report 年报
VY!A]S" Annual Report on the Consumer Price Index 《消费物价指数年报》
_Vt
CC/ annual return 周年报表；周年申报表；每年报税表格
0A75)T=l Q Annual Return Rules 《周年报表规则》
Bthp_cSmLs annual review of consumer prices 每年消费物价回顾
? y[i6yN9 annual roll-forward basis 逐年延展方式
4(8BWP~.y2 annual salary 年薪
O<?.iF% annual statement 年度报表；年度决算表
7VfPS5 se 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
U\"FYTC annuitant 年金受益人
v dU) annuity 年金
o fCN[u annuity contract 年金合约
F aG&U annuity on human life 人寿年金
srS5-fs antecedent debt 先前的债项
,esUls'nz' ante-dated cheque 倒填日期支票
[O3) s] | anticipated expenditure 预期开支
z{U^j:A anticipated net profit 预期纯利
% )}rQqQ anticipated revenue 预期收入
(/_w2 3rr anti-inflation measure 反通货膨胀措施
[](] "r anti-inflationary stance 反通货膨胀立场
C'joJEo apparent deficit 表面赤字
AIM<mU apparent financial solvency 表面偿债能力
<EuS6Pg apparent partner 表面合伙人
8;(3fSNC application for personal assessment 个人入息课税申请书
(+bt{Ma application of fund 资金应用
hx}X=7w application to release as liquidator and to destruct the books of accounts and documents
, #(k|Zztc 申请免除清盘人职务及毁灭帐簿与文件
9%?a\#C appointed actuary 委任精算师
,Q+.kAh !G appointed auditor 委任核数师；委任审计师
s`dUie}y< appointed trustee 委任的受托人
l+^ 4y_ appointer 委任人
Okd7ua-f apportioned pro rata 按比例分摊
*Ud P1?Y apportionment 分配；分摊
p2wDk^$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)JR& apportionment formula 分摊方程式
[5MV$)"!j apportionment of estate duty 遗产税的分摊
[85tZr] appraisal 估价；评估
Cuom_+wV& appreciable growth 可观增长
$69d9g8-(! appreciable impact 显着影响
&f/"ir[8i appreciable increase 可观增长
U1=\ `)u; appreciation 增值；升值
|u ^~Z-. appreciation against other currencies 相对其他货币升值
\8Yv}wQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#nS crs@ appreciation tax 增值税
#8B4*gAM appropriation 拨款；拨用；拨付
AaDMX, appropriation account 拨款帐目
(ZD ~Q_O- Appropriation Bill 拨款法案
<im<0;i&e appropriation-in-aid system 补助拨款办法
3'tq`t:SQ approved assets 核准资产
]/?$DNjCc approved basket stock 认可一篮子证券
xL!@$;J approved budget 核准预算
7$JE+gL/7 approved charitable donation 认可慈善捐款
4{ED~w| approved charitable institution 认可慈善机构
jG/@kh*m approved currency 核准货币；认可货币
zIc_'Z,b approved estimates 核准预算
Ez Xi*/ approved estimates of expenditure 核准开支预算
| I=GI]I approved overseas insurer 核准海外保险人
7n'Ww=ttI approved overseas trust company 核准海外信托公司
%u*H No approved pooled investment fund 核准汇集投资基金
h"ATRr^ approved provident fund scheme 认可公积金计划
)1Z
@}o 9 approved provision 核准拨款
XWUi_{zn approved redeemable share 核准可赎回股份
&v/R-pz approved regional stock 认可地区性证券
A7GWU{i approved retirement scheme 认可退休金计划
E*#5OT approved subordinated loan 核准附属贷款
pT<I!,~ arbitrage 套戥；套汇；套利
-) !;4 5 arbitrageur 套戥者；套汇者
3\a VZx! arbitrary amount 临时款项
Qs8Rb ]%| arrangement 措施；安排；协定
6'1Lu1w arrears 欠款
'6f)^DYA'? arrears of pay 欠付薪酬
mS
&^xWPV arrears of revenue 逾期未收税款；逾期未收的帐项
8} |!p> articles of association 组织章程；组织细则；组织章程细则
)C0 y<:</ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M HKnHPv ascertainment of profit 确定利润
)3)fq:[ "Asia Clear" “亚洲结算系统”
9_J'P 2e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d@+u&xrd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X->` ~-aj Asian Development Fund [ADF] 亚洲发展基金
dwUs[v Asian dollar bond 亚洲美元债券
.|2[! 7CXH Asian dollar market 亚洲美元市场
z_nY>_L83* Asian dollar rate 亚洲美元利率
O|0,=
5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c #8@>; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fvZ[eJ asked price 沽盘；喊价；索价；卖方报价
k$ w#:Sx assessable income 应评税入息
0Q:l,\lY assessable loss 应评税亏损
Gs( ;&fw assessable profit 应评税利润
/*m6-DC assessable value 应评税值
(*V:{_r assessed profit 估定利润
H:,Hr_;nC assessed value 经评估价值
v=?/c-J* assessment 评税；评定；估价；评税单
7y=1\KW( assessment number 评税编号；估价编号
Ca#T?HL assessment of additional tax 补加税评税
& *o {-kw assessment of performance 业绩评估；实绩评价
8 >!-|VSn Assessor 评税主任
(bGk=q=M asset price bubbles 资产价格泡沫
#c`/ f6z asset-backed securities 具资产保证的证券
L?b;TjLe assets accretion 资产增值
x{,W<oXg assets and liabilities 资产与负债
hU 5_ dV assets betterment statement 资产递增表；资产改进表
*\$ ko)x?c assets lending 实物放款；有抵押贷款
l+<AM%U\ V assets of the company passing on the death 死者去世时转移的公司资产
>ToI$~84 assets pledged as security for liabilities 用作负债抵押的资产
L v:;} assets portfolio 资产投资组合
9]^N Alno assets price 资产价格
{R5_=M G assets quality 资产质素
lLNI5C assets realization 资产变现
<O~ieJim
assets refinancing arrangement 资产再集资安排
Poxoc-s assets securitization 资产证券化
F|?}r3{aJ assets situated outside Hong Kong 在香港以外地方的资产
C$`^(?iO/ assets stripping 削减资产；拆卖资产
NdM \RD_R assets value 资产值
zl)r3#6hW assignee 承让人
xgZ<. r assignment 转让；转让书；转让契
[ lE^0_+ assignment of interest 权益转让
sn yA assignment of letters patent and trade mark 专利证书及商标转让
B1z7r0Rm , assignment of property 物业转让；物业转让书
eY3<LVAX assignment right 转让权
X6n8Bi9Ik assignor 转让人
L#`X;: associate 有联系的人；有关连人士；相联者；合伙人；联系人
,o [FUi(#@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dG} *M25 associate member 附属会员
k~=P0"; associated body corporate 相联法人团体
p}|<EL}Z9 associated company 相联公司；联属公司
9oj0X>| 1 associated corporation 相联法团
nSq$,tk( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Bh()?{q 公认会计师公会〔英国〕
!r9~K^EI Association of Futures Exchange Brokers 香港期货经纪协会
3tCT"UvTD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v'SqH,=d association of underwriters 承保人组织
Cuo"6, M assumption of control 接管
-5,+gakSk assurance 担保；保险；转易；转易书
sJm v{wM assurance of interest 权益的转易
6Bn}W ? at 19XX price 按一九ＸＸ年价格计算
D x.hM[ at a discount 按赔价计算；按贴水价格计算；打折扣
DN|+d{^lN at a premium 按溢价计算；按升水价格计算
1A N)% at call 通知付款；按通知
@g1T??h at constant market price 按固定市价计算
kf_*=ER at constant price 按固定价格计算
iy|xF~ at cost 按成本计算
=+"-8tz8FV at current market price 按当时市价计算；按现时市价计算
ro18%' RRI at current price 按当时价格计算；按现时价格计算
Gc<^ b at factor cost 按要素成本计算；按生产要素成本计算
L:Me at money-of-the-day price 按付款当日价格计算
q `L} \}o at or better 按指定或较佳价位〔买卖指令〕
z=qxZuFkDs at par 按面值计算；平价
r z5@ E at sight 见票即付
f!JSb?#3 at the close 按收市盘
bJFqyK:6 at the opening 按开市盘
[q(}~0{"- attestation 见证；见证条款
A 1x
at-the-money option 平价期权
>UV?n XP} attorney 受权人；受托代表人
0|]qW cD attornment 新拥有人承认书
JUTlJyx8 attributable profit 可归属利润
KqWO9d?w. attributable share value 可归属股份价值
FUZ`ST+OL Auckland Stock Exchange 奥克兰证券交易所
v8K4u) auction 拍卖
X9#i!_* auctioneer 拍卖商
*%2,=
p audit 审计；核数
?P Mi#H Audit Commission 审计署
j15t8du&O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
36yIfC, 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〕
FK;2u $: audit review 帐目审查
!FeNx*31i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y@dTdR2Wc audited account 审计帐目；经审计的帐目
9+:<RFJ audited annual account 经审计的周年帐目
M|qJZ#{4> audited balance sheet 经审计的资产负债表
Zu/1:8x auditor 核数师；核数主任；审计师
Z x R auditor's certificate 核数师证明书；审计师证明书
Qz([\X x: auditor's report 核数师报告；审计师报告
;%O>= m'4 Aussie bond 澳元债券
= '<*mT< austerity budget 紧缩预算
Z%7X" w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-m Sf`1l0 Australia All Ordinaries Index 澳洲所有普通股票指数
[.>g.p,; Australian Dollar [AUD] 澳元
KwhATYWQb Australian Options Market 澳大利亚期权市场
3y*dBw Australian Securities Commission 澳洲证券事务监察委员会
?# )\SQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v\Zq=,+ Australian Stock Exchange 澳大利亚证券交易所
tdnd~ WSR Austrian Schilling [ATS] 奥地利先令
{Ty ?OZ authentication 认证；鉴证
3s Mmg` authority to purchase 委托购买证；委购书
\n0MqXs# authorization 认可；核准；授权；授权书
%?!TqJT?{ authorization by direction 指示授权
Z+Ppd=||, authorization by instruction 指令授权
qz|xow/ns@ authorization by warrant 令状授权
A7TV-eWG authorization of unit trust 单位信托的认可
%(g!,!l) authorized agent 指定代理人
zCSLV>.F authorized capital 法定资本
>; k~ B authorized clerk 出市员
8< Ex` authorized dealer 认可交易商
N-}|!pqb authorized financial institution 认可财务机构
Q=#!wWVP authorized fund 认可基金
x$6FvgP( authorized fund house 获授权的基金公司；认可基金公司
cDh\$7'b authorized institution 认可机构
J24H}^~na authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wyv%c/WlS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]}n X$xy authorized insurer 获授权保险人；获认可承保人
(z X&feq authorized investment 特准投资项目
C<N7zM wT authorized person 获授权人
Px?0)^"2 authorized representative 获授权代表
WsR4)U/]v authorized share capital 法定股本
fl<j]{*v automated quotation system 自动报价系统
#\MkbZc d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IdciGS6 t 自动交易系统〔香港期货交易所有限公司〕
>~@ABLp 6 automatic adjustment mechanism 自动调整机制
}~! D]/B automatic adjustment system 自动调整系统
vf ['$um Automatic Clearing House 自动票据交换所
QykHB
k automatic exchange rates accumulation system 自动化汇率累集系统
pcPRkYT[ M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Is }?:ET automatic teller machine [ATM] 自动柜员机
RH&}'4JE: autopay 自动转帐
BmCBC,j<v> available assets 可用资产
qi m |= available fiscal reserve 现存财政储备
5S&^mj -9 available profit 可用利润
uN(N2m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k:CSH{ s5{ average 平均；平均数；海损
* |)O average basic salary 平均基本薪金
'd9c CQ} average consumer expenditure 平均消费开支；一般消费开支
d x"9jFn average cost 平均成本
p&3~n:
Fo average cost of land production 增辟土地平均成本
bE2{^5iG average daily turnover 平均每日成交额
A9M/n ^61 average daily wage rate 平均每日工资率
RJLhR_t7n average expenditure pattern 平均开支模式
jN2Xoh9 average growth rate 平均增长率
~)]n67Or~ average net fixed assets 固定资产平均净值
r8[Y wn <u average of relatives 相对价格平均数
s:Z1
ZAxv average price 平均价格
\`WAG>'l5 average propensity to consume 平均消费倾向；一般消费倾向
n|!O .+\b average propensity to save 平均储蓄倾向；一般储蓄倾向
fDZnC Fa average rate 平均率
fh@ /fd average revenue 平均收入；平均收益
u&$1XZ!e s average stock 平均库存；平均存货
B \>W average yearly rent 平均年租
^j]"5@f avoidance of double taxation 避免双重课税
`-<m#HF:)d avoidance of tax 避税
