A:
~wd~57i@ A share Ａ股；甲类股份
7@i2Mz/eV abatement of tax 减税；减扣免税额
[oS.B\Vc ABN AMRO Bank N.V. 荷兰银行
}u~r.= above-the-line expenditure 线上项目支出；经常预算支出
y{\(| j above-the-line receipt 线上项目收入；经常预算收入
}{e7wqS$&, ABSA Asia Limited 南非联合亚洲有限公司
G$
Ii absolute change 绝对数值变更
\4&FW|mx absolute expenditure 实际开支
k N$L8U8f absolute guideline figure 绝对准则数字
,lw<dB@7"5 absolute interest 绝对权益
XJf1LGT5 absolute order of discharge 绝对破产解除令
}UHoa absolute profit margin 绝对利润幅度
B9 h > absolute value 实值；绝对值
S?m4 absolutely vested interest 绝对既得权益
0 }aw 9g absorbed cost 已吸收成本；已分摊成本
+luW=j0V absorption 吸收；分摊；合并
"O{:jf q absorption rate 吸收率；摊配率；分摊率
^
P=CoLFa ACB Finance Limited 亚洲商业财务有限公司
HUY1nb= acceptable form of reciprocity 合理的互惠条件
R P6R1iN3 acceptable rate 适当利率；适当汇率
V %Rz(a+c acceptance agreement 承兑协议
{~:F1J~= acceptance for honour 参加承兑
]6EXaf# acceptor 承兑人；接受人；受票人
4kQL\Ld#E% acceptor for honour 参加承兑人
>a1 ovKF accident insurance 意外保险
AT,?dxP J Accident Insurance Association of Hong Kong 香港意外保险公会
c95{X y accident insurance scheme 意外保险计划
%Tv^BYQAZ accident year basis 意外年度基准
W,)qE^+ accommodation 通融；贷款
5VPP 2 ;J accommodation bill 通融票据；空头票据
G Gch Nt accommodation party 汇票代发人
as| MB
( account balance 帐户余额；帐户结余
e EkbD"Q account book 帐簿
RJZ4fl account collected in advance 预收款项
SwPc<Z?P account current book 往来帐簿
79Vp^GG7 account of after-acquired property 事后取得的财产报告
z|>f*Z account of defaulter 拖欠帐目
KwuNHK)- account payable 应付帐款
ni x1_Wo; account payee only [A/C payee only] 只可转帐；存入收款人帐户
zbL6TP@ = account receivable 应收帐款
t^1c^RpTb account receivable report 应收帐款报表
Cdd
+I5~ account statement 结单；帐单；会计财务报表
EJ3R{^ account title 帐户名称；会计科目
afa 7'l=^i accountant's report 会计师报告
D>Ph))QI Accountant's Report Rules 会计师报告规则
rhe;j/ /` accounting and auditing procedure 会计与审计程序；会计与核数程序
c\pPwG Accounting Arrangements 《会计安排》
H@xIAL accounting basis 会计基础
g:nU&-x#R accounting by Official Receiver 破产管理署署长呈交的帐目
VR9C< tMSi Accounting Circular 《会计通告》
- '5OX/Szq accounting class 会计类别
/.aDQ> accounting date 记帐日期；会计结算日期
&D~70N\L accounting for money 款项核算
onj:+zl Accounting Officer 会计主任
bbU{ />yW accounting period 会计报告期；会计期
,, G6L{&Z accounting policy 会计政策；会计方针
,M&[c| accounting practice 会计惯例
tJ9i{TS accounting principle 会计准则
r- a/vx# accounting record 会计记录
j/xL+Y(= accounting report 会计报告
!(<Yc5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
URD<KIN> Accounting Society of China 中国会计学会
-3T6ck accounting statement 会计报表
sx0:g?F3j accounting system 会计制度；会计系统
Q!VPk~~( accounting transaction 会计事项；帐务交易
xl$#00|y accounting treatment 会计处理
1(**JTe accounting year 会计年度
i
XI:yE; accretion 增值；添加
~IKPi==@, accrual 应计项目；应累算数目
,&IBj6%Y accrual basis 应计制；权责发生制
nP >*0Fq accrual basis accounting 应计制会计；权责发生制会计
>K9uwUi|b] accrue 应累算；应计
O2 Mo ~} accrued benefit 应累算利益
bu#}`/\_ accrued charges 应计费用
( U |[ C* accrued cumulative preference share dividend 应累算的累积优先股股息
NwdA@"YQ| accrued expenses 应累算费用
8PV`4=,OI accrued interest payable 应付利息；应计未付利息
<99Xg_e accrued interest receivable 应收利息；应计未收利息
81|Xg5g)b accrued right 累算权益
]S~Z8T-[ accruing profit 应累算的利润
Dyj5a($9"{ accumulated fiscal reserve 累积财政储备
$h-5PwHp accumulated profit 累积利润；滚存溢利
bG0t7~!{E accumulated reserve 累积储备
#` mo5 accumulation of surplus income 累积收益盈余
dviL5Eaj acquired assets 既得资产
mu /O\'5 acquisition 收购；购置；取得
ArUGa(; f acquisition cost 购置成本
ZAPT5 acquisition expenses 购置费用
Hs+VA$$* acquisition of 100% interest 收购全部股权
"oYyeT
,? acquisition of control 取得控制权
YQ _3[[xT acquisition of fixed assets 购置固定资产
cFo DR acquisition of shell “买壳”
XY8s \DK acquisition price 收购价
5u\si4 BL{ act of God 天灾
Wb"*9q06 acting partner 执事合伙人
( {H5k'' active market 买卖活跃的市场；交投畅旺的市场；旺市
Rt<8 &.m4 active partner 积极参与的合伙人
t "J"G@1) active trading 交投活跃
iG*/m><- actual circulation 实际流通
r c7"sIkV actual cost 实际成本
qlSc[nEk actual expenditure 实际开支；实际支出
\dbjh{ actual income 实际入息；实际收入；实际收益
@l^=&53T actual market 现货市场
u5 EHzoq actual price 现货价；实际价格
h&Ehp actual profit 实际利润
Q- %Q7n'c actual quotation 实盘；实际价位；实际报价
>'@ yq actual year basis 按实际年度计算
P.RlozF5; actuals 实货
":*PC[)W actuarial investigation 精算调查
$@t-O or; actuarial principle 精算原则
31y=Ar"" actuarial report 精算师报告
ubIGs| p2c Actuarial Society of Hong Kong 香港精算学会
V,($I'&/ actuarial valuation 精算师估值
92GO.xAD? actuary 精算师
ho_;; y ad referendum agreement 暂定协议；有待覆核的协定
5yO 6szg ad valorem duty 从价税；按值征税
j3rBEQ,R ad valorem duty system 从价税制
o)7gKWjujP ad valorem fee 从价费
O e dL?4 ad valorem tariff 从价关税
tH<v1L EZN additional allowance 额外免税额
ZgLO[Bj additional amount for unexpired risk 未过期风险的额外款额
dvk? A$ additional assessable profit 补加应评税利润
tqIz$84G additional assessment 补加评税
s&p*.I]@> additional commitment 额外承担
"2X=i`rTi additional commitment vote 额外承担拨款
jBV2].. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uRQm.8b additional dependent parent allowance 供养父母额外免税额
SU9# Y|I additional provision 额外拨款
Pn5@7~ additional stamp duty 附加印花税
lC +p2OG^[ additional tax 补加税罚款；补加税款
tgDmHxB]0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sD .bBz adjudged bankrupt 被裁定破产
I -i)D adjudicated bankrupt 裁定破产人
})Rmu."\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ro y0 ?6O adjudication of bankruptcy 裁定破产；宣告破产
?MuM _6 adjudication of insolvency 裁定无力偿还债务
qu8i Jq adjusted actual 经调整的实数；调整后的实数
bv>;%TF adjusted current assets 经调整的流动资产；调整后的流动资产
Ix%h /=I adjusted figure 经调整的数字；调整后的数额
LKG],1n- adjusted liabilities 经调整的负债；调整后的负债
LQ?J
r>4 adjusted loss 经调整的亏损；调整后的亏损
3Kf ZI&g adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-,et. * adjusted profit 经调整的利润；调整后的利润
Wy,DA^\ef adjusted surplus 经调整的盈余额；调整后的盈余额
"TKf" zc adjusted value 经调整的价值；调整后的价值
zGu(y@o adjustment 调整；修订；理算〔保险〕
gqJ&Q
t#f adjustment centre 调剂中心
%FQMB adjustment lag 调整过程的时间差距；调整时差
%lV&QQa adjustment mechanism 调整机制
O: sjf?z adjustment of loss 亏损调整
K Gkz E adjustment process 调整过程；调整程序
'bk ecC adjustment range 调整幅度
{SW104nb&# administered exchange rate 受管制汇率
Lm9y!>1"O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0X -u'=Bs administration expenses 行政费用
Tn/T :7C administration fee 手续费；行政费
iqghcY) administration in bankruptcy 破产管理
%$I\\q q>{ administration order 遗产管理令
dx[<@f2c administrator 管理人；遗产管理人
( hd^ administrator of the estate 遗产管理人
:N%cIxrqP admission of debt 债项承认书
/H@k;o admission of proof 接纳债权证明
~o%|#-S advance 放贷款项；垫付款项；预支款项；预付款项
6!/e_a advance account 暂支帐目；预付款帐户
+GgWd=X.Y advance compensation 预付补偿金
ji`N1e,l advance from shareholder 股东垫款
BXaA#} ;e advance pending reimbursement 预支以待日后付还
,>2ijk# advanced economy 先进经济体系
EKk~~PhW 8 advancement 预付；预付财产
n
w @cAv advances warrant 垫款令
e6k}-<W*q advancing 贷出
|t|+pBB adverse balance 逆差
W{Ie(hf adverse exchange 逆汇
8^$}!9B~JZ advertisement addressed to shareholders 在报章刊登的致股东通告
D*`|MzlQ advice for collection 托收通知书
;or(:Yoc- advice of drawing 提款通知书；汇票通知书
`Te n2(D advice of payment 付款通知
1okL]VrI Advisory Committee [Securities and Futures Commission]
abWmPi 谘询委员会〔证券及期货事务监察委员会〕
lKI1bs]i Advisory Committee on Diversification 经济多元化谘询委员会
=XJ
SE+ 7 affidavit 誓章；遗产申报誓章
?.IT!M}DR affidavit of no receipt 述明无收款的誓章
y)|Q~8r affiliate 联号；联营公司；附属公司
! k||-Q & affiliated company 附属公司；联号；联营公司
V {$ (#r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?y'KX]/ affordability 负担能力
]}8<h5h) African Development Bank [AfDB] 非洲开发银行
+%6{>C+bZo after-acquired property 事后取得的财产
S 3:Pjz}t after-hours dealing 市后交易
0(Z ER sP after-tax profit 税后盈利；税后利润；税后溢利
b'O>&V` agency agreement 代理协议
Gk8"fs agency expenses 代理机构的开支
f$iv+7<B^ agency fee 代理费
FsY}mql Agency Law 《代理法》
;) 5d
wq agent 代理人；承销人
hv}rA, Yd agent of company 公司代理人
23qTmh agent's fee 代理人费；经纪费
q+3Z3v aggregate 总计；总数；总体数字
. 3=WE@M aggregate amount 总款额；总额
OT L=( k aggregate assets and liabilities 总体资产与负债
{~k /xM.- aggregate at constant price 按固定价格计算的总体数字
bec n$R aggregate demand 总需求
$ f *N aggregate gross position 总持仓量
}q G{1Er aggregate limit 总限额
&'N{v@Oi) aggregate of salaries tax 合计薪俸税
d%81}4f: aggregate performance 总体表现；总体业绩
CwTx7
^qa aggregate supply 总体供应
<O ?iJ =$ aggregate surplus 总盈余
X + *@ aggregate total 整体总额
m-dne/%_ aggregate value 总值；合计价值
@ _U]U aggregated basis 合计基准
*|Q'?ty(x aggregated net chargeable income 合计应课税入息实额
e4y d n aggregation 合并计算；合计；总和
.rD@Q{e50 aggregation of incomes of husband and wife 夫妇入息合并计算
2+TCFp v aggregation of property 财产的总和
*.r i8 agio 差价；贴水
X7?p$!M6;B Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9loWh5_1Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U GQ {QH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{% 9 )l, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\ZigG{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
rm;'/l8Y-E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VThcG(
NF 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cTH S Pr?< agreement for a settlement 授产协议
xpx=t71Hq agreement for assignment 转让协议
Tw)nFr8oF] agreement for sale 售卖协议；买卖协议
ANc)igo agreement for sale and purchase 买卖协议
kTAb
< agreement for the payment of interest 支付利息协议
ixw3Z D(>+ agreement for the repayment of money 还款协议
&xgMqv2/ agreement of reinsurance 再保险协议
Q$G a.fI Agricultural Bank of China 中国农业银行
JWr:/? air passenger departure tax 飞机乘客离境税
bA@!0, m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
93XTumpV airport tax 机场税
&v Lz{ alcohol duty 酒精税
f/~"_O% alienation 让与；让渡；转让
YxlV2hcX; alimony 生活费；赡养费
EQSOEf[ All Ordinaries Index [AOI] 所有普通股指数
_~&6Kb^* all risks 全险；综合险
*$Z}v&-0k All Sales Record for Stock Market 《股票市场成交报告》
9s6@AJf Allied Capital Resources Limited 新联财务有限公司
II3)Cz}xRG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$/Gvz)M allocation letter 拨款信件
VJDF/)X3$ allocation of fund 分配款项；预留款项
>E|@3g
+2 allocation of profit 利润分配；溢利分配
-/ ; y *mP allocation warrant 拨款令
zu5'Ex`gQa allotment 分配；配股
h
+.8Rl allotment notice 股份配售通知；配股通知
Sav]Kxq { allotment of shares 股份分配
M")J buI allowable 可获宽免；免税的
@ H=
d8$ allowable business loss 可扣除的营业亏损
am{f<v,E I allowable expenses 可扣税的支出
oN)l/"%C7/ allowance 免税额；津贴；备抵；准备金
=SB#rC H allowance for debts 债项的免税额
{^i7 3}@O allowance for depreciation by wear and tear 耗损折旧免税额
pzbR.L}'D allowance for funeral expenses 殡殓费的免税额
8V >j-C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
( 8TB*BhQ_ allowance for repairs and outgoings 修葺及支出方面的免税额
53J!iNnXT6 allowance to debtor 给债务人的津贴
WW{5[;LYiB alteration of capital 资本更改
o%i^t4J$e alternate trustee 候补受托人
O%H_._#N` amalgamation 合并
l9lBhltOH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1 "?KQU ambit of charges 征税范围；收费范围
k*(c8/<.d amended valuation 经修订的估值
u pg? American Commodities Exchange 美国商品交易所
K]Q#B|_T American Express Bank Limited 美国运通银行
f_}/JF
American Stock Exchange 美国证券交易所
];Z)=y,vM amortization 摊销
<gF=$u|}3[ amount due from banks 存放银行同业的款项
rmu5K$pl amount due from banks abroad 存放海外银行同业的款项
p
@&>{hi@ amount due from holding companies 控股公司欠款
!Y>lAx d amount due from local banks 存放本港银行同业的款项
6v (}<2~ amount due to banks 银行同业的存款
9 [v=` amount due to banks abroad 海外银行同业的存款
p~6/+ap amount due to holding companies 控股公司存款
"+/%s#& amount due to local banks 本港银行同业的存款
?:vp3f# amount due to outport banks 外埠银行同业的存款
9un]}7^ amount for note issue 发行纸币的款额
z }.y
?# amount of bond 担保契据的款额
lqn7$ amount of consideration 代价款额
{YC!pDG amount of contribution 供款数额
Ehi)n)HhG" amount of indebtedness 负债款额
k{;"Aj:iL amount of principal of the loan 贷款本金额
mE'y$5ZxY amount of rates chargeable 应征差饷数额
ye:pGa w amount of share capital 股本额
Ig}G"GR amount of sums assured 承保款额
$h`(toTyF amount of variation 变动幅度
6!dbJ5x1 amount of vote 拨款数额
k!3X4;F!_ amount payable 应付款额
SNV~;@(h amount receivable 应收款额
)Fx"S.Ok Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9] fhH analysis 分析
reR ><p ancillary risk 附属风险
C,~wmS )@ annual account 周年帐目；周年帐目报表；年度决算；年结
1j0OV9 -| annual accounting date 年结日期
\ZX5dFu0 annual allowance 每年免税额；年积金；年度津贴；年津
h[ #Lg3 annual balance 年度余额
gD1 0C,{ annual disposable income 每年可动用收入
{a^A -Xh[u annual estimates 周年预算
0B fqEAl annual fee 年费
Zu`;
S#Y annual general meeting 周年大会
h6<abT@I annual growth rate 年增率；每年增长率
~T@t7Cg annual long-term supplement 长期个案每年补助金
5b 45u 6 annual pensionable emolument 可供计算退休金的年薪
*GleeJWz annual report 年报
'kb5pl~U Annual Report on the Consumer Price Index 《消费物价指数年报》
mbB,j~;^6H annual return 周年报表；周年申报表；每年报税表格
g\S@@0T{0 Annual Return Rules 《周年报表规则》
C~4_Vc * annual review of consumer prices 每年消费物价回顾
JBfDz0P annual roll-forward basis 逐年延展方式
mR@| ] T annual salary 年薪
d0Xb?-
}3M annual statement 年度报表；年度决算表
TG7Ba[% 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
o`5p
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r annuitant 年金受益人
]Q,;5>#W annuity 年金
/_<`#?5T( annuity contract 年金合约
3[I; 3=O annuity on human life 人寿年金
_G%]d$2f` antecedent debt 先前的债项
H e ABU(o4 ante-dated cheque 倒填日期支票
!>fYD8Ft, anticipated expenditure 预期开支
IhnHNY]<g anticipated net profit 预期纯利
LOQo i8j anticipated revenue 预期收入
c.-h'1 anti-inflation measure 反通货膨胀措施
A}WRpsA9 anti-inflationary stance 反通货膨胀立场
xFxl9oM." apparent deficit 表面赤字
WA}<Zme3[ apparent financial solvency 表面偿债能力
_J(n~"eR apparent partner 表面合伙人
xxkU u6x# application for personal assessment 个人入息课税申请书
/WlK*8C application of fund 资金应用
@G p=9\L application to release as liquidator and to destruct the books of accounts and documents
?PVJeFH 申请免除清盘人职务及毁灭帐簿与文件
Mx< z34(T appointed actuary 委任精算师
@ )s;u}H appointed auditor 委任核数师；委任审计师
Ot}fGiio appointed trustee 委任的受托人
uT'_}cw appointer 委任人
rE0?R( _ apportioned pro rata 按比例分摊
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a 2 apportionment 分配；分摊
^7M hnA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&7Frg`B&: apportionment formula 分摊方程式
AzAD76iNv apportionment of estate duty 遗产税的分摊
\$:KfN>WY appraisal 估价；评估
D`p&`]k3v appreciable growth 可观增长
?~~sOf AP appreciable impact 显着影响
>2h|$6iWP appreciable increase 可观增长
X8~dFjhX appreciation 增值；升值
*uHL'Pe;m appreciation against other currencies 相对其他货币升值
j _N><_Jc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'f&o%5] appreciation tax 增值税
R rrW0<Ed appropriation 拨款；拨用；拨付
u.;zz'| appropriation account 拨款帐目
^kZfE"iE2 Appropriation Bill 拨款法案
"<o[X ?u appropriation-in-aid system 补助拨款办法
M
S
3?#b approved assets 核准资产
x g=}MoX approved basket stock 认可一篮子证券
2VmQ%y6e" approved budget 核准预算
zR TR approved charitable donation 认可慈善捐款
:#D?b.= approved charitable institution 认可慈善机构
5\93-e approved currency 核准货币；认可货币
s2f9 5<B approved estimates 核准预算
J)1:jieQ approved estimates of expenditure 核准开支预算
~^d. zIN! approved overseas insurer 核准海外保险人
UjibQl 3:m approved overseas trust company 核准海外信托公司
<;O=h;
~| approved pooled investment fund 核准汇集投资基金
]=\Mf< approved provident fund scheme 认可公积金计划
m |q?gX9R approved provision 核准拨款
+. /c=o/v approved redeemable share 核准可赎回股份
n8<o*f&&9> approved regional stock 认可地区性证券
dFY]~_P472 approved retirement scheme 认可退休金计划
RC 7|@a approved subordinated loan 核准附属贷款
*Q2;bmIc arbitrage 套戥；套汇；套利
C!Cg.^; arbitrageur 套戥者；套汇者
k. bzh. arbitrary amount 临时款项
E)==!T@E arrangement 措施；安排；协定
n] M1'yU arrears 欠款
we' <Y arrears of pay 欠付薪酬
Z(Da?6#1 arrears of revenue 逾期未收税款；逾期未收的帐项
B z}Dgbb articles of association 组织章程；组织细则；组织章程细则
fw>@:m_bK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!iKR~&UpAL ascertainment of profit 确定利润
u] C/RDTH "Asia Clear" “亚洲结算系统”
l ;i,V;@ t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!0ly1T 9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y.I-h l1<r Asian Development Fund [ADF] 亚洲发展基金
zJ{? 'kp Asian dollar bond 亚洲美元债券
6o@}k9AN Asian dollar market 亚洲美元市场
89@\AjI Asian dollar rate 亚洲美元利率
8N<0|u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W{E2 2J} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,# 3}TDC asked price 沽盘；喊价；索价；卖方报价
Ol ,;BZHc\ assessable income 应评税入息
36>pa assessable loss 应评税亏损
z0J$9hEg89 assessable profit 应评税利润
(Wkli:Lq assessable value 应评税值
2
q RX A assessed profit 估定利润
Y"
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0_yE74i assessment 评税；评定；估价；评税单
shW$V93< assessment number 评税编号；估价编号
U3r[ysf assessment of additional tax 补加税评税
( Lj{V}^ assessment of performance 业绩评估；实绩评价
`@GqD Assessor 评税主任
>cwyb9;!kK asset price bubbles 资产价格泡沫
Z09FW>"u asset-backed securities 具资产保证的证券
K/RQ-xd 4 assets accretion 资产增值
H5t 9Mg| assets and liabilities 资产与负债
(H *-b4]/ assets betterment statement 资产递增表；资产改进表
"8K>Yu17 assets lending 实物放款；有抵押贷款
M=[ /v/M= assets of the company passing on the death 死者去世时转移的公司资产
2m. RM&TdB assets pledged as security for liabilities 用作负债抵押的资产
H
<CsB assets portfolio 资产投资组合
i^P@? assets price 资产价格
Z J(/cD assets quality 资产质素
Z=%+U _, assets realization 资产变现
?f v?6 r assets refinancing arrangement 资产再集资安排
qGMM3a)Q assets securitization 资产证券化
';` fMcN assets situated outside Hong Kong 在香港以外地方的资产
Ke-Q>sm2Q assets stripping 削减资产；拆卖资产
kN uDoo]z assets value 资产值
z9: @~3k. assignee 承让人
$iQ>c6 assignment 转让；转让书；转让契
\~xI#S @ assignment of interest 权益转让
kg[u@LgvoN assignment of letters patent and trade mark 专利证书及商标转让
Ke[doQ# c assignment of property 物业转让；物业转让书
.(o]d{ '-} assignment right 转让权
Li ,B, assignor 转让人
f])?Gw associate 有联系的人；有关连人士；相联者；合伙人；联系人
1lyJ;6i 6L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&d `T~fl| associate member 附属会员
0
eZfHW& associated body corporate 相联法人团体
H"(:6
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Mh C74G associated corporation 相联法团
1?)iCe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k5G(7Ug=g~ 公认会计师公会〔英国〕
.d`+#1Ot( Association of Futures Exchange Brokers 香港期货经纪协会
~^/zCPy[w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J5L P#o(V association of underwriters 承保人组织
$mm =$. assumption of control 接管
r` u}n assurance 担保；保险；转易；转易书
rUfW 0 assurance of interest 权益的转易
A2' at 19XX price 按一九ＸＸ年价格计算
t
K;E&: at a discount 按赔价计算；按贴水价格计算；打折扣
7SzY0})<U at a premium 按溢价计算；按升水价格计算
K#M
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g!n1]- 1 at constant market price 按固定市价计算
,oe
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PJj{5,#@3 at cost 按成本计算
=/=x"q+X at current market price 按当时市价计算；按现时市价计算
Ab7hW(/ at current price 按当时价格计算；按现时价格计算
/ uI/8>p( at factor cost 按要素成本计算；按生产要素成本计算
b~06-dk1 at money-of-the-day price 按付款当日价格计算
ulFU( % & at or better 按指定或较佳价位〔买卖指令〕
o;Ijv\Em at par 按面值计算；平价
4W8rb'B!Ay at sight 见票即付
|Hn[XRsf at the close 按收市盘
q! W ~>c! at the opening 按开市盘
1!8*mk_R { attestation 见证；见证条款
20m6-rkI<} at-the-money option 平价期权
6h >8^ l attorney 受权人；受托代表人
\Ekez~k{` attornment 新拥有人承认书
Qu]0BVIe attributable profit 可归属利润
z.1 6%@R attributable share value 可归属股份价值
Bp\io$(% Auckland Stock Exchange 奥克兰证券交易所
RBx`<iBe auction 拍卖
[rqe;00 ] auctioneer 拍卖商
O;[PEV ~ audit 审计；核数
($(6]?J(?7 Audit Commission 审计署
~J2-B2S! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
322W"qduTZ 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〕
^7q=E@[e audit review 帐目审查
!mBsDn(J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X[ k-J\ audited account 审计帐目；经审计的帐目
A( _AOoA' audited annual account 经审计的周年帐目
B%6bk. audited balance sheet 经审计的资产负债表
L 5T )_iQ5 auditor 核数师；核数主任；审计师
^
vI| auditor's certificate 核数师证明书；审计师证明书
R+]p
-NI ^ auditor's report 核数师报告；审计师报告
,r5<v_ Aussie bond 澳元债券
r0 G#BPgdR austerity budget 紧缩预算
d_J?i]AP|' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iMx+y5O Australia All Ordinaries Index 澳洲所有普通股票指数
Y=X"YH| Australian Dollar [AUD] 澳元
MSeO#X Australian Options Market 澳大利亚期权市场
wI>JOV7 Australian Securities Commission 澳洲证券事务监察委员会
L:Y sAv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1 hZM) ) Australian Stock Exchange 澳大利亚证券交易所
c Yx=8~- Austrian Schilling [ATS] 奥地利先令
ZJ"*A+IJx[ authentication 认证；鉴证
fLI@;*hL0 authority to purchase 委托购买证；委购书
;KQ'/n II authorization 认可；核准；授权；授权书
2BH>TmS authorization by direction 指示授权
a2/r$Tgm authorization by instruction 指令授权
<6<uO\ B\ authorization by warrant 令状授权
w :FH2* authorization of unit trust 单位信托的认可
&_4A6 authorized agent 指定代理人
UTA0B&aB authorized capital 法定资本
+lJuF/sS8m authorized clerk 出市员
m?<8 ': authorized dealer 认可交易商
uW>AH@Pij authorized financial institution 认可财务机构
3FPy"[[ authorized fund 认可基金
&Wd,l$P<O authorized fund house 获授权的基金公司；认可基金公司
2?t(%u f] authorized institution 认可机构
e::5|6x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hPr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#!#V!^ o authorized insurer 获授权保险人；获认可承保人
d\;M F authorized investment 特准投资项目
&4*&L.hPM^ authorized person 获授权人
CcY.8|HT authorized representative 获授权代表
md $[Bs9 authorized share capital 法定股本
} Q1$v~ automated quotation system 自动报价系统
vzi=[A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&8"a 7$ 自动交易系统〔香港期货交易所有限公司〕
^\N2
Iu>6 automatic adjustment mechanism 自动调整机制
p5F[( H|9 automatic adjustment system 自动调整系统
^%_B'X9 Automatic Clearing House 自动票据交换所
8YkP57Y%[Z automatic exchange rates accumulation system 自动化汇率累集系统
74gU 4 T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
EoU}@MjM~ automatic teller machine [ATM] 自动柜员机
L*FmJ{Yf autopay 自动转帐
gY0*u+LF available assets 可用资产
|Q 9S$l] available fiscal reserve 现存财政储备
6FEtq,;0w available profit 可用利润
/oiAAB27 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
JS(KCY 9 average 平均；平均数；海损
YD@V2 g K average basic salary 平均基本薪金
& tMvs<q, average consumer expenditure 平均消费开支；一般消费开支
@1n0<V / average cost 平均成本
VPN@q<BV average cost of land production 增辟土地平均成本
7/Lbs average daily turnover 平均每日成交额
czMLvPXRx average daily wage rate 平均每日工资率
bSz6O/A/ average expenditure pattern 平均开支模式
LV8,nTYv E average growth rate 平均增长率
d,<ctd average net fixed assets 固定资产平均净值
!LIWoa[ F. average of relatives 相对价格平均数
asQ" |]m average price 平均价格
w-/bLg[L?$ average propensity to consume 平均消费倾向；一般消费倾向
s # L1:L average propensity to save 平均储蓄倾向；一般储蓄倾向
[Hd^49<P2 average rate 平均率
yr sP'th average revenue 平均收入；平均收益
_9n.ir5YX average stock 平均库存；平均存货
u x:,io average yearly rent 平均年租
S<p
"k] avoidance of double taxation 避免双重课税
sK?[ 1BI avoidance of tax 避税
