A:
,Kit@`P% A share Ａ股；甲类股份
cNs'GfD } abatement of tax 减税；减扣免税额
!3v&+Jrf6 ABN AMRO Bank N.V. 荷兰银行
(~T*yH ~ above-the-line expenditure 线上项目支出；经常预算支出
2ZH+fV?. above-the-line receipt 线上项目收入；经常预算收入
Cs,H #L ABSA Asia Limited 南非联合亚洲有限公司
Ucj ?$= absolute change 绝对数值变更
2_o#Gx' absolute expenditure 实际开支
nQ%HtXt; absolute guideline figure 绝对准则数字
vW63j't_ absolute interest 绝对权益
"
\$^j#o absolute order of discharge 绝对破产解除令
}[* ' absolute profit margin 绝对利润幅度
yU$ MB,1 absolute value 实值；绝对值
D28`?B9 ( absolutely vested interest 绝对既得权益
/r}L_wI absorbed cost 已吸收成本；已分摊成本
WzMY RKZ absorption 吸收；分摊；合并
D7Q+w absorption rate 吸收率；摊配率；分摊率
9
_d2u# ACB Finance Limited 亚洲商业财务有限公司
}x8!{Y#cF acceptable form of reciprocity 合理的互惠条件
1+o]+Jz| acceptable rate 适当利率；适当汇率
3>,}N9P-v acceptance agreement 承兑协议
IRdt:B|@ acceptance for honour 参加承兑
jvT'N@ acceptor 承兑人；接受人；受票人
_KT! OYH acceptor for honour 参加承兑人
hbjA xioA accident insurance 意外保险
l,ENMKA^D Accident Insurance Association of Hong Kong 香港意外保险公会
sdu?#O+c1 accident insurance scheme 意外保险计划
'sNZFB# accident year basis 意外年度基准
)Q)qz$h@ accommodation 通融；贷款
BFLef3~.0 accommodation bill 通融票据；空头票据
8;PkuJR_] accommodation party 汇票代发人
yNT d_XPL account balance 帐户余额；帐户结余
IThd\#= account book 帐簿
.
,7bGY 1$ account collected in advance 预收款项
p!.~hw9 account current book 往来帐簿
~%{2Z_t$ account of after-acquired property 事后取得的财产报告
PnsBDf%v account of defaulter 拖欠帐目
Jh[0xb account payable 应付帐款
On mmcem account payee only [A/C payee only] 只可转帐；存入收款人帐户
Bd>~F7VWs account receivable 应收帐款
@Mk`Tl account receivable report 应收帐款报表
>r.]a ` account statement 结单；帐单；会计财务报表
YJi%vQ*] account title 帐户名称；会计科目
8h )XULs2 accountant's report 会计师报告
2*Z2uV^ Accountant's Report Rules 会计师报告规则
8*ZsR)! accounting and auditing procedure 会计与审计程序；会计与核数程序
rIb+c=|F Accounting Arrangements 《会计安排》
49$P accounting basis 会计基础
<LX\s*M) accounting by Official Receiver 破产管理署署长呈交的帐目
O5\r%&$xd Accounting Circular 《会计通告》
_z5/&tm_H accounting class 会计类别
q5'S<qY^ accounting date 记帐日期；会计结算日期
I[Ra0Q>([k accounting for money 款项核算
`:/'")+@v Accounting Officer 会计主任
!Sq<_TO accounting period 会计报告期；会计期
P
rt}
01$ accounting policy 会计政策；会计方针
Sb.8d]DW accounting practice 会计惯例
:t?B) accounting principle 会计准则
}r}*= ; Ea accounting record 会计记录
ZWs accounting report 会计报告
V35Vi6*p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|dRVSVN Accounting Society of China 中国会计学会
3"fDFR accounting statement 会计报表
A_9WSXR accounting system 会计制度；会计系统
f~IJ4T2#N accounting transaction 会计事项；帐务交易
)7q$PcY accounting treatment 会计处理
[B0 BHJ~ accounting year 会计年度
Bous d accretion 增值；添加
i1iP'` r accrual 应计项目；应累算数目
-@To< <`n accrual basis 应计制；权责发生制
*4,Q9K_ accrual basis accounting 应计制会计；权责发生制会计
_ _O f0< accrue 应累算；应计
+9)Jtm oL accrued benefit 应累算利益
TS<d? : accrued charges 应计费用
/-=fWtA accrued cumulative preference share dividend 应累算的累积优先股股息
lFBdiIw accrued expenses 应累算费用
A q i:h]x accrued interest payable 应付利息；应计未付利息
m 0HK1' accrued interest receivable 应收利息；应计未收利息
.hTqZvDa accrued right 累算权益
Q=~"xB8 accruing profit 应累算的利润
tjdPi a accumulated fiscal reserve 累积财政储备
$:ush"=f8^ accumulated profit 累积利润；滚存溢利
6Z\ aJ accumulated reserve 累积储备
UBvp3 2p accumulation of surplus income 累积收益盈余
i,Ct AbMx acquired assets 既得资产
uo F.f$%" acquisition 收购；购置；取得
^$c#L1
C acquisition cost 购置成本
16 NHzAQ acquisition expenses 购置费用
? HEqv$n acquisition of 100% interest 收购全部股权
T^bA O-d# acquisition of control 取得控制权
rb?7i&- acquisition of fixed assets 购置固定资产
fv+] iK<{ acquisition of shell “买壳”
>7U/TVd& acquisition price 收购价
1HJ:
?] act of God 天灾
>KKWhJ acting partner 执事合伙人
q? ,PFvs" active market 买卖活跃的市场；交投畅旺的市场；旺市
7vRtTP active partner 积极参与的合伙人
bzN[*X| active trading 交投活跃
5#Er& 6s actual circulation 实际流通
}~FX!F#oU actual cost 实际成本
WP<L9A actual expenditure 实际开支；实际支出
.qBc ; u actual income 实际入息；实际收入；实际收益
tr<~ :&H4T actual market 现货市场
wmVmGa
R actual price 现货价；实际价格
Pk? $\ actual profit 实际利润
U S^% $Z: actual quotation 实盘；实际价位；实际报价
*yq65yZi5 actual year basis 按实际年度计算
{q>%Sr]9 actuals 实货
F/Go q` actuarial investigation 精算调查
E0HqX d? actuarial principle 精算原则
CTMC78=9} actuarial report 精算师报告
}T5@P {3P3 Actuarial Society of Hong Kong 香港精算学会
LF| 0lAr actuarial valuation 精算师估值
/A_:`MAZ actuary 精算师
h*w9 {[L ad referendum agreement 暂定协议；有待覆核的协定
1;B~n5C. ad valorem duty 从价税；按值征税
\aSP7DzqQ ad valorem duty system 从价税制
m^ X51,+< ad valorem fee 从价费
)g5?5f; ad valorem tariff 从价关税
; 0DoZ additional allowance 额外免税额
84ij4ZYe additional amount for unexpired risk 未过期风险的额外款额
tBo\R?YRs additional assessable profit 补加应评税利润
An2 >] \L additional assessment 补加评税
-cqE^qAdX additional commitment 额外承担
z?/_b additional commitment vote 额外承担拨款
K3&xe( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$ 4bc! additional dependent parent allowance 供养父母额外免税额
F:j@ JMpQ additional provision 额外拨款
osC?2 . additional stamp duty 附加印花税
h nydH-;cz additional tax 补加税罚款；补加税款
*ug~LK5Y. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v^"\ e&XL adjudged bankrupt 被裁定破产
[ATJ!
O adjudicated bankrupt 裁定破产人
/t5)& adjudication fee 裁定费；评定印花税额手续费；评估契据费
J[/WBVFDf adjudication of bankruptcy 裁定破产；宣告破产
ax@H^Gj@2 adjudication of insolvency 裁定无力偿还债务
z} fpV T adjusted actual 经调整的实数；调整后的实数
AD?zBg Zu adjusted current assets 经调整的流动资产；调整后的流动资产
41
F;X{Br adjusted figure 经调整的数字；调整后的数额
N8A)lYT]_u adjusted liabilities 经调整的负债；调整后的负债
)JMqC+J3*t adjusted loss 经调整的亏损；调整后的亏损
c *KE3: 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
~IhAO}1 adjusted profit 经调整的利润；调整后的利润
9a`Lr B adjusted surplus 经调整的盈余额；调整后的盈余额
M/ S~"iD adjusted value 经调整的价值；调整后的价值
<q63?Ms' adjustment 调整；修订；理算〔保险〕
\gA!)q.; adjustment centre 调剂中心
:Cq73:1\B adjustment lag 调整过程的时间差距；调整时差
NuZ2,<~9 adjustment mechanism 调整机制
D fs^W{YA adjustment of loss 亏损调整
}[+uHR6L adjustment process 调整过程；调整程序
=Rd`"]Mnfb adjustment range 调整幅度
U`v2Yw3E administered exchange rate 受管制汇率
"@ >6<(Ki Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+pd,gG?dW administration expenses 行政费用
p
fc6;K:d administration fee 手续费；行政费
W(q3 m;n administration in bankruptcy 破产管理
'-wmY?ZFxy administration order 遗产管理令
reu[rZ& administrator 管理人；遗产管理人
%;`Kd}CO administrator of the estate 遗产管理人
j~v`q5X admission of debt 债项承认书
<J50 9j admission of proof 接纳债权证明
j>8DaEfwx advance 放贷款项；垫付款项；预支款项；预付款项
;| Cd q advance account 暂支帐目；预付款帐户
s5~k]"{j advance compensation 预付补偿金
+p 6Ty2rz advance from shareholder 股东垫款
\Qml~?$@lH advance pending reimbursement 预支以待日后付还
tYA@J[" ^ advanced economy 先进经济体系
/x3*oO1 advancement 预付；预付财产
pBtO1x6x/ advances warrant 垫款令
}:8}i;#M advancing 贷出
U>tR :) adverse balance 逆差
d4o
^+\ adverse exchange 逆汇
2A_1 E \ advertisement addressed to shareholders 在报章刊登的致股东通告
MQ,K%_m8 advice for collection 托收通知书
I Q &PPC advice of drawing 提款通知书；汇票通知书
W NR]GI advice of payment 付款通知
vF\>; pcT Advisory Committee [Securities and Futures Commission]
O_QDjxj^rZ 谘询委员会〔证券及期货事务监察委员会〕
, gV#x7IW Advisory Committee on Diversification 经济多元化谘询委员会
0/HFLz' affidavit 誓章；遗产申报誓章
Q,?_;,I} affidavit of no receipt 述明无收款的誓章
/@:X0}L affiliate 联号；联营公司；附属公司
>n7h%c affiliated company 附属公司；联号；联营公司
P2n8H Fi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
cSL6V2F affordability 负担能力
* \ii +f- African Development Bank [AfDB] 非洲开发银行
!}Xoqamm after-acquired property 事后取得的财产
Snr(<u after-hours dealing 市后交易
l";Yw]:^ after-tax profit 税后盈利；税后利润；税后溢利
f ' A$':Y agency agreement 代理协议
KL \>-
agency expenses 代理机构的开支
yD"]:ts3 agency fee 代理费
^ 4=#, K Agency Law 《代理法》
2 "&GH1 agent 代理人；承销人
\,S |>CPQ agent of company 公司代理人
9'MGv *Ho agent's fee 代理人费；经纪费
N~/ 'EaO aggregate 总计；总数；总体数字
z;JV3) E aggregate amount 总款额；总额
@]qP:h. aggregate assets and liabilities 总体资产与负债
kf@JEcKV aggregate at constant price 按固定价格计算的总体数字
1PY]Q{r aggregate demand 总需求
zPn b_[YF aggregate gross position 总持仓量
a RTy=~ aggregate limit 总限额
rrL.Y&DTK aggregate of salaries tax 合计薪俸税
[,Ehu<mEK aggregate performance 总体表现；总体业绩
L<FXtBJ aggregate supply 总体供应
$R DlM aggregate surplus 总盈余
IuY9Q8 aggregate total 整体总额
|WB-N g aggregate value 总值；合计价值
/8; m.J>bf aggregated basis 合计基准
/&Q{B f aggregated net chargeable income 合计应课税入息实额
AJyN lQ aggregation 合并计算；合计；总和
>pu4 G+M aggregation of incomes of husband and wife 夫妇入息合并计算
/3s&??{tv aggregation of property 财产的总和
HV%/baX] agio 差价；贴水
xPZ>vCg Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
{aAd (~YZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1ksFx pE 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
X]y:uD{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b8d0]YS 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
q,Gymh; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
puPI ^6y% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b8K]>yDAh agreement for a settlement 授产协议
^J] &($- agreement for assignment 转让协议
`W86]ut[ agreement for sale 售卖协议；买卖协议
k`5I"- e agreement for sale and purchase 买卖协议
1(p:dqGS agreement for the payment of interest 支付利息协议
Vh~hfj" agreement for the repayment of money 还款协议
_}R9!R0O agreement of reinsurance 再保险协议
Vn5T Jw Agricultural Bank of China 中国农业银行
7y$\|WG?!r air passenger departure tax 飞机乘客离境税
0?54 8yH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?^VPO% airport tax 机场税
ZR1U&<0 c@ alcohol duty 酒精税
FKO2UY#&7 alienation 让与；让渡；转让
y#Dh)~|k alimony 生活费；赡养费
pGD@R=8 All Ordinaries Index [AOI] 所有普通股指数
||hQ*X<m> all risks 全险；综合险
VAiJL All Sales Record for Stock Market 《股票市场成交报告》
M5{#!d}^D Allied Capital Resources Limited 新联财务有限公司
"pkdZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a``|sn9 allocation letter 拨款信件
]g-%7g| allocation of fund 分配款项；预留款项
{+9RJmZg allocation of profit 利润分配；溢利分配
Y
w0,K& allocation warrant 拨款令
I )mB]j allotment 分配；配股
y#'hOSR2 allotment notice 股份配售通知；配股通知
)$] lf } allotment of shares 股份分配
4r(0+SO allowable 可获宽免；免税的
o 2
ng allowable business loss 可扣除的营业亏损
vM/*S
6[ allowable expenses 可扣税的支出
Z3]I^i
FI allowance 免税额；津贴；备抵；准备金
9gg{ i6 allowance for debts 债项的免税额
m!7%5=Fc allowance for depreciation by wear and tear 耗损折旧免税额
\Kf\%Q allowance for funeral expenses 殡殓费的免税额
)-
W 1Wtom allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zT>!xGTu7~ allowance for repairs and outgoings 修葺及支出方面的免税额
6*i ** allowance to debtor 给债务人的津贴
`XxnQng alteration of capital 资本更改
&_L%wV|[ alternate trustee 候补受托人
{ b$"SIg1E amalgamation 合并
vH+g*A0S< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TAXsL&Tz> ambit of charges 征税范围；收费范围
m,)s8_ a amended valuation 经修订的估值
[v~,|N>w American Commodities Exchange 美国商品交易所
coAXYn American Express Bank Limited 美国运通银行
Y(Oh7VwY*P American Stock Exchange 美国证券交易所
lp}S'^ y amortization 摊销
#,tT`{u1q amount due from banks 存放银行同业的款项
_v&fIo amount due from banks abroad 存放海外银行同业的款项
R!dC20IMvH amount due from holding companies 控股公司欠款
ZA="Dac amount due from local banks 存放本港银行同业的款项
8e?/LA%MU amount due to banks 银行同业的存款
9rEBq& amount due to banks abroad 海外银行同业的存款
6U{A6hH] amount due to holding companies 控股公司存款
T#B#q1 / amount due to local banks 本港银行同业的存款
dJR[9T_OF amount due to outport banks 外埠银行同业的存款
}xsO^K amount for note issue 发行纸币的款额
vIpL8B86a amount of bond 担保契据的款额
VKttJok1 amount of consideration 代价款额
(fpz",[ amount of contribution 供款数额
D;+/ bll7 amount of indebtedness 负债款额
IQJ"B6U) amount of principal of the loan 贷款本金额
B[L m}B[ amount of rates chargeable 应征差饷数额
]LB_ @# amount of share capital 股本额
Z8E<^<| amount of sums assured 承保款额
~kZdep^] amount of variation 变动幅度
G[KjK$.Ts? amount of vote 拨款数额
*?<N3Rr* amount payable 应付款额
x^K4&'</ amount receivable 应收款额
"'CvB0> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z>PVv)X analysis 分析
\\S QACN ancillary risk 附属风险
1gHe$ dzXk annual account 周年帐目；周年帐目报表；年度决算；年结
c~hH
7/v annual accounting date 年结日期
]c>@RXY' annual allowance 每年免税额；年积金；年度津贴；年津
m[}P annual balance 年度余额
v_XN).f; annual disposable income 每年可动用收入
P}4&J ^ annual estimates 周年预算
. HZ d.* annual fee 年费
h,{Q %sqO annual general meeting 周年大会
V&f*+!!2 annual growth rate 年增率；每年增长率
C&z!="hMhR annual long-term supplement 长期个案每年补助金
"L2*RX.R annual pensionable emolument 可供计算退休金的年薪
r~,y3L6ic annual report 年报
/V,xSK9.& Annual Report on the Consumer Price Index 《消费物价指数年报》
,1ev2T annual return 周年报表；周年申报表；每年报税表格
.RpJZ[E Annual Return Rules 《周年报表规则》
8Qg{@#Wr annual review of consumer prices 每年消费物价回顾
4|PWR_x annual roll-forward basis 逐年延展方式
jC&fnt,O annual salary 年薪
Ql{#dcRx annual statement 年度报表；年度决算表
r<0E[ ~ 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
5&8E{YXr annuitant 年金受益人
>SXSrXyYX annuity 年金
)= f}vHg$ annuity contract 年金合约
O? OAXPK2 annuity on human life 人寿年金
jq
H)o2"/ antecedent debt 先前的债项
&m3 -][ !n ante-dated cheque 倒填日期支票
eDpi0htm anticipated expenditure 预期开支
htB7 j( anticipated net profit 预期纯利
C tY -Gs anticipated revenue 预期收入
kQ>2W5o-d- anti-inflation measure 反通货膨胀措施
r6F TpOF anti-inflationary stance 反通货膨胀立场
Pk;w.)kT apparent deficit 表面赤字
CFFb> d apparent financial solvency 表面偿债能力
`ArUoYb B apparent partner 表面合伙人
Ovt]3`U9J application for personal assessment 个人入息课税申请书
qe. QF."y application of fund 资金应用
F>\,`wP application to release as liquidator and to destruct the books of accounts and documents
f AJyD`]Z 申请免除清盘人职务及毁灭帐簿与文件
a{ST4d'T appointed actuary 委任精算师
( }b~}X9 appointed auditor 委任核数师；委任审计师
g !^N#o appointed trustee 委任的受托人
2 `AdNt, appointer 委任人
+,spC`M6h apportioned pro rata 按比例分摊
N1'"7eg/ apportionment 分配；分摊
2_pF#M9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#czI nXTTx apportionment formula 分摊方程式
jz f~n~ apportionment of estate duty 遗产税的分摊
!l*A3qA appraisal 估价；评估
,g? ny<#o appreciable growth 可观增长
M@TG7M7Os appreciable impact 显着影响
d~8U1}dP appreciable increase 可观增长
=>' 8<"M5z appreciation 增值；升值
}) O S2F appreciation against other currencies 相对其他货币升值
W|2^yO,dX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
] K uM's appreciation tax 增值税
\hX,z = appropriation 拨款；拨用；拨付
7 (2}Vs!5 appropriation account 拨款帐目
Tu(:? Appropriation Bill 拨款法案
z<eu=OD4t appropriation-in-aid system 补助拨款办法
K#A& approved assets 核准资产
Ij(dgY approved basket stock 认可一篮子证券
XEiVs\) G approved budget 核准预算
\ZRII<k5) approved charitable donation 认可慈善捐款
()6% 1zCO approved charitable institution 认可慈善机构
h.t j8O1 approved currency 核准货币；认可货币
tEL;,1 approved estimates 核准预算
L<V20d9 approved estimates of expenditure 核准开支预算
}4>u_)nt approved overseas insurer 核准海外保险人
^x& x|ckR! approved overseas trust company 核准海外信托公司
4PVg? approved pooled investment fund 核准汇集投资基金
u [qy1M0 approved provident fund scheme 认可公积金计划
U,2OofLM approved provision 核准拨款
St?mq* , approved redeemable share 核准可赎回股份
R"OT&:0/ approved regional stock 认可地区性证券
d_
=K (}eR approved retirement scheme 认可退休金计划
'5aA+XP| approved subordinated loan 核准附属贷款
aX.BaK6I arbitrage 套戥；套汇；套利
lB27Z} arbitrageur 套戥者；套汇者
oI -Fr0! arbitrary amount 临时款项
W_XFTqp^ arrangement 措施；安排；协定
L@\t]
~ arrears 欠款
W,~*pyLdO arrears of pay 欠付薪酬
]MYbx)v) arrears of revenue 逾期未收税款；逾期未收的帐项
;d<XcpK} articles of association 组织章程；组织细则；组织章程细则
TU?n;h#TZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k
Fl* Im ascertainment of profit 确定利润
%# uw8V "Asia Clear" “亚洲结算系统”
Wqv7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t'F$/mx. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>IQ&*Bb Asian Development Fund [ADF] 亚洲发展基金
#xmiUN,| Asian dollar bond 亚洲美元债券
|!K&h( J| Asian dollar market 亚洲美元市场
|6N vByc, Asian dollar rate 亚洲美元利率
:vi %7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]/ !*^;cY( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q +f |.0r asked price 沽盘；喊价；索价；卖方报价
!}c D e12 assessable income 应评税入息
@16y%]Q-E# assessable loss 应评税亏损
IRM jL.q assessable profit 应评税利润
%en J[a%Qg assessable value 应评税值
` .`:~_OE assessed profit 估定利润
]}SV%*{ % assessed value 经评估价值
R {} _Qb assessment 评税；评定；估价；评税单
!& c%!* assessment number 评税编号；估价编号
PE7V1U#$o, assessment of additional tax 补加税评税
'0 Ys`Qo assessment of performance 业绩评估；实绩评价
+]t9kr Assessor 评税主任
>kAJS?? asset price bubbles 资产价格泡沫
1%M^MT%& asset-backed securities 具资产保证的证券
leHKBu'd assets accretion 资产增值
IO #)r[JZ assets and liabilities 资产与负债
{$ N\@q@v~ assets betterment statement 资产递增表；资产改进表
<=uO*s>% assets lending 实物放款；有抵押贷款
ruqE]Hx 9( assets of the company passing on the death 死者去世时转移的公司资产
JK)|a@BtOT assets pledged as security for liabilities 用作负债抵押的资产
W{IP}mM assets portfolio 资产投资组合
[
2@Lc3< assets price 资产价格
E2
' Al6^C assets quality 资产质素
Ew}G PJ assets realization 资产变现
H?opG<R=ek assets refinancing arrangement 资产再集资安排
fx 0 8>r
assets securitization 资产证券化
L ,_U co assets situated outside Hong Kong 在香港以外地方的资产
I-.? qcy~ assets stripping 削减资产；拆卖资产
gu3)HCZ assets value 资产值
>`3 0 ib assignee 承让人
NO*~C',cI/ assignment 转让；转让书；转让契
_)-2h[ assignment of interest 权益转让
&\?{%xj assignment of letters patent and trade mark 专利证书及商标转让
UDpI @ assignment of property 物业转让；物业转让书
$_
$%L0)5 assignment right 转让权
.WOF:Nu4
assignor 转让人
IwFf 8?
3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
M-Nn \h$, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>VjtKSN associate member 附属会员
f].z . associated body corporate 相联法人团体
PmId #2f associated company 相联公司；联属公司
a[^dK- associated corporation 相联法团
F`Vp Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0wBr_b! 公认会计师公会〔英国〕
;Xidv9 c Association of Futures Exchange Brokers 香港期货经纪协会
d{!zJ+n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-GgV&%'a association of underwriters 承保人组织
oi3Ix7 assumption of control 接管
^<yM0'0t assurance 担保；保险；转易；转易书
j@Us7Q)A( assurance of interest 权益的转易
! oV' at 19XX price 按一九ＸＸ年价格计算
.hvn/5s at a discount 按赔价计算；按贴水价格计算；打折扣
[-[|4|CnOm at a premium 按溢价计算；按升水价格计算
:Z
]E:f0P at call 通知付款；按通知
>fR#U"KPAB at constant market price 按固定市价计算
AM gvk`<f at constant price 按固定价格计算
B7ys`eiB5C at cost 按成本计算
RDG,f/L2 at current market price 按当时市价计算；按现时市价计算
uuh vd h= at current price 按当时价格计算；按现时价格计算
/=OSGIJzm at factor cost 按要素成本计算；按生产要素成本计算
`~t$k7wm= at money-of-the-day price 按付款当日价格计算
Q!%CU8!`& at or better 按指定或较佳价位〔买卖指令〕
7L:R&W6 at par 按面值计算；平价
= &aD!nTx at sight 见票即付
sEfGf. at the close 按收市盘
; Wr,VU] at the opening 按开市盘
.uagD[${ attestation 见证；见证条款
&4MVk3SLx# at-the-money option 平价期权
{&(bKQ attorney 受权人；受托代表人
T {K+1SPy4 attornment 新拥有人承认书
nBiA=+'v attributable profit 可归属利润
f4T-=` SO attributable share value 可归属股份价值
A[':O*iB Auckland Stock Exchange 奥克兰证券交易所
m9>nv rQ auction 拍卖
Pq7tNM E auctioneer 拍卖商
N<Q} 4%^c audit 审计；核数
uJp}9B60_ Audit Commission 审计署
vrW9<{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IO_H%/v"jC 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〕
&akMj@4;R audit review 帐目审查
O,1u\Zy/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1@qb.9wZ6 audited account 审计帐目；经审计的帐目
C1rCKKh audited annual account 经审计的周年帐目
^lMnwqx< audited balance sheet 经审计的资产负债表
s9GPDfZ
auditor 核数师；核数主任；审计师
3S2'JOTY auditor's certificate 核数师证明书；审计师证明书
qP<,"9!I auditor's report 核数师报告；审计师报告
.y2<2eW Aussie bond 澳元债券
L,4 ^Of austerity budget 紧缩预算
]R>k0X.V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S@"=,Xj M Australia All Ordinaries Index 澳洲所有普通股票指数
tw3d>H` Australian Dollar [AUD] 澳元
246lFx G . Australian Options Market 澳大利亚期权市场
&% r#eB?7 Australian Securities Commission 澳洲证券事务监察委员会
Y@\5gZ&T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t@ JPnA7~ Australian Stock Exchange 澳大利亚证券交易所
h'fD3Gr& Austrian Schilling [ATS] 奥地利先令
|f}NO~CA authentication 认证；鉴证
#"yf^*wX authority to purchase 委托购买证；委购书
uN(~JPAw5 authorization 认可；核准；授权；授权书
i:8^:(i authorization by direction 指示授权
B+DRe 8 authorization by instruction 指令授权
QF;< %QF: authorization by warrant 令状授权
xR&,QrjQG authorization of unit trust 单位信托的认可
G-^ccdT authorized agent 指定代理人
.}<B*e=y authorized capital 法定资本
4vQHr!$Ep authorized clerk 出市员
ZAH<!@qh authorized dealer 认可交易商
7h0'R k authorized financial institution 认可财务机构
PC_4#6^5 authorized fund 认可基金
2,;t% GB authorized fund house 获授权的基金公司；认可基金公司
rWs5s!l, authorized institution 认可机构
r=Q5=(hn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c k~xj0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U44H/5/ authorized insurer 获授权保险人；获认可承保人
J|
'(;Ay4u authorized investment 特准投资项目
?BZ ][~n-Q authorized person 获授权人
OA=;9AcZ authorized representative 获授权代表
LI<5;oE; authorized share capital 法定股本
] zY automated quotation system 自动报价系统
ui{_w @ o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/nP=E 自动交易系统〔香港期货交易所有限公司〕
r?I(me, automatic adjustment mechanism 自动调整机制
7:<Ed"rdE automatic adjustment system 自动调整系统
!~l%6Z5 Automatic Clearing House 自动票据交换所
L>b,}w automatic exchange rates accumulation system 自动化汇率累集系统
!v L :P2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G]1pGA; automatic teller machine [ATM] 自动柜员机
(Qm;]?/ autopay 自动转帐
,AM-cwwT:u available assets 可用资产
sD3|Qj; available fiscal reserve 现存财政储备
/,UkT*+>! available profit 可用利润
k#) .E X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@GtZK average 平均；平均数；海损
Evm mQ average basic salary 平均基本薪金
A%2}?D s average consumer expenditure 平均消费开支；一般消费开支
RWo B7{ G average cost 平均成本
}AqD0Qd2Hj average cost of land production 增辟土地平均成本
\W^+vuD8 average daily turnover 平均每日成交额
.A/H+.H; average daily wage rate 平均每日工资率
q)b?X
^ average expenditure pattern 平均开支模式
^b %8_?2m average growth rate 平均增长率
[1^wy# average net fixed assets 固定资产平均净值
~(/HgFLLu average of relatives 相对价格平均数
b1]_e'jj average price 平均价格
0QqzS average propensity to consume 平均消费倾向；一般消费倾向
Fd&!-` T? average propensity to save 平均储蓄倾向；一般储蓄倾向
E0]h| /A] average rate 平均率
MjC%6%HI average revenue 平均收入；平均收益
am+mXb average stock 平均库存；平均存货
p\;)^O4 average yearly rent 平均年租
\Egc5{ avoidance of double taxation 避免双重课税
"@w%TcA avoidance of tax 避税
