A:
=Bc{0p* A share Ａ股；甲类股份
{q$U\y%Rq abatement of tax 减税；减扣免税额
|1
qrU( ABN AMRO Bank N.V. 荷兰银行
`q d5+~c above-the-line expenditure 线上项目支出；经常预算支出
.<%q9Jy# above-the-line receipt 线上项目收入；经常预算收入
R`$jF\"`r ABSA Asia Limited 南非联合亚洲有限公司
rtJ@D2Hj^ absolute change 绝对数值变更
xe6V7Wi/Tt absolute expenditure 实际开支
KXx;~HtO absolute guideline figure 绝对准则数字
gkt lwiCZ absolute interest 绝对权益
gA_ oJ W4_ absolute order of discharge 绝对破产解除令
-">Tvi4 absolute profit margin 绝对利润幅度
n% \\1 absolute value 实值；绝对值
K!(WcoA&2i absolutely vested interest 绝对既得权益
C$q-WoTM( absorbed cost 已吸收成本；已分摊成本
E$ 8-8[ absorption 吸收；分摊；合并
`}P9[HP absorption rate 吸收率；摊配率；分摊率
dk1q9Tx ACB Finance Limited 亚洲商业财务有限公司
d<
XY"Y% acceptable form of reciprocity 合理的互惠条件
.$d:c61X acceptable rate 适当利率；适当汇率
`0W"[BY acceptance agreement 承兑协议
`lm '_~=`& acceptance for honour 参加承兑
Y:+:>[F acceptor 承兑人；接受人；受票人
MY\mo,# acceptor for honour 参加承兑人
aBQ --Sz accident insurance 意外保险
&<#1G
u_ Accident Insurance Association of Hong Kong 香港意外保险公会
, 0HID:& accident insurance scheme 意外保险计划
jX ' pUO accident year basis 意外年度基准
:#sBN y accommodation 通融；贷款
%#4;'\' 5 accommodation bill 通融票据；空头票据
qooTRqc#, accommodation party 汇票代发人
7o+VhW<|5 account balance 帐户余额；帐户结余
3 Jd a: account book 帐簿
&q4~WRnzJk account collected in advance 预收款项
_}\KC+n 8 account current book 往来帐簿
~FI} [6Dd account of after-acquired property 事后取得的财产报告
Bk.`G)t account of defaulter 拖欠帐目
l0yflFGr account payable 应付帐款
y#Nrq9r : account payee only [A/C payee only] 只可转帐；存入收款人帐户
wrCV&2CG account receivable 应收帐款
<MO 40MP account receivable report 应收帐款报表
;>>:7rdYt account statement 结单；帐单；会计财务报表
H.n|zGQT B account title 帐户名称；会计科目
`m_f i accountant's report 会计师报告
S=<
]u Accountant's Report Rules 会计师报告规则
p+Bvfn accounting and auditing procedure 会计与审计程序；会计与核数程序
;1,#rTs Accounting Arrangements 《会计安排》
ZFX}=?+ accounting basis 会计基础
# 6?2 2Os accounting by Official Receiver 破产管理署署长呈交的帐目
WH $*\IGJL Accounting Circular 《会计通告》
{X pjm6a7 accounting class 会计类别
YP"%z6N@v accounting date 记帐日期；会计结算日期
]Zay9jD}c- accounting for money 款项核算
{az
LtTh Accounting Officer 会计主任
OB (~zUe.R accounting period 会计报告期；会计期
wN0?~ accounting policy 会计政策；会计方针
kz#x6NXj accounting practice 会计惯例
Z'^.H3YvL accounting principle 会计准则
;SA+| , accounting record 会计记录
$1 Z3yb^
accounting report 会计报告
'@hnqcqXq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A-\n"}4 Accounting Society of China 中国会计学会
JZyEyN accounting statement 会计报表
[sPLu)q2 accounting system 会计制度；会计系统
:/Y4I)' accounting transaction 会计事项；帐务交易
=5pwNi_S accounting treatment 会计处理
)d
{8Cu6 accounting year 会计年度
E9 #o0Di accretion 增值；添加
1U~'8=- accrual 应计项目；应累算数目
uWXxK"J. accrual basis 应计制；权责发生制
$:D L+E-} accrual basis accounting 应计制会计；权责发生制会计
0B`rTLwB accrue 应累算；应计
hA~5,K0b accrued benefit 应累算利益
aC'#H8e|j accrued charges 应计费用
CS"k0V44} accrued cumulative preference share dividend 应累算的累积优先股股息
. d)H2X accrued expenses 应累算费用
|@>Zc5MY$ accrued interest payable 应付利息；应计未付利息
MhFj>t
accrued interest receivable 应收利息；应计未收利息
\gZjq]3 accrued right 累算权益
$U_1e' accruing profit 应累算的利润
,qgR+]?({ accumulated fiscal reserve 累积财政储备
7BA9zs392 accumulated profit 累积利润；滚存溢利
aJNsJIY+ accumulated reserve 累积储备
).C>>1ZC accumulation of surplus income 累积收益盈余
E&W4`{6K4 acquired assets 既得资产
.W-=V zWX acquisition 收购；购置；取得
1-4*YrA acquisition cost 购置成本
9Cb>J acquisition expenses 购置费用
+w3k_^X9c acquisition of 100% interest 收购全部股权
x4_FG{AI u acquisition of control 取得控制权
7 Uu acquisition of fixed assets 购置固定资产
|TBKs x8 acquisition of shell “买壳”
v}z{OB acquisition price 收购价
9EZh~tdV[ act of God 天灾
)i.\q acting partner 执事合伙人
zpxy X| active market 买卖活跃的市场；交投畅旺的市场；旺市
~65lDFY/ active partner 积极参与的合伙人
]7dal [i active trading 交投活跃
`jFvG\aC actual circulation 实际流通
a<D ]Gz^h actual cost 实际成本
K)8 m?sf/ actual expenditure 实际开支；实际支出
v[ y|E;B actual income 实际入息；实际收入；实际收益
E"H> [E actual market 现货市场
!jJH}o/KW actual price 现货价；实际价格
f AR0GOI actual profit 实际利润
Y2p~chx9 actual quotation 实盘；实际价位；实际报价
5th\_n}N2/ actual year basis 按实际年度计算
q/tC/V%@( actuals 实货
2ld0w=?+eu actuarial investigation 精算调查
kObgoMT<[ actuarial principle 精算原则
b9 Ix*!Y actuarial report 精算师报告
oU~ e| Actuarial Society of Hong Kong 香港精算学会
%1]Lc=[j actuarial valuation 精算师估值
TH}+'m actuary 精算师
m4T` Tg#P ad referendum agreement 暂定协议；有待覆核的协定
nr9c G/" ad valorem duty 从价税；按值征税
k{$Mlt?&- ad valorem duty system 从价税制
6sRK bp|r7 ad valorem fee 从价费
h<2O+"^ ad valorem tariff 从价关税
T/l2B1 additional allowance 额外免税额
=:'a)o additional amount for unexpired risk 未过期风险的额外款额
N` rOlEk additional assessable profit 补加应评税利润
i_;]UvP additional assessment 补加评税
*8QGv 6*vQ additional commitment 额外承担
n 1)m(,{ additional commitment vote 额外承担拨款
,7Lu7Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~dqE Uu!C additional dependent parent allowance 供养父母额外免税额
* (@[E additional provision 额外拨款
O/Wc@Ln additional stamp duty 附加印花税
Bc TV5Wcr additional tax 补加税罚款；补加税款
& 5YI!; q, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
al\ R(\p| adjudged bankrupt 被裁定破产
'| |),>~ adjudicated bankrupt 裁定破产人
Z,Tv8 ; adjudication fee 裁定费；评定印花税额手续费；评估契据费
AfW9;{j&I adjudication of bankruptcy 裁定破产；宣告破产
]hkway adjudication of insolvency 裁定无力偿还债务
Ijj]_V{, adjusted actual 经调整的实数；调整后的实数
(PCv4:`g adjusted current assets 经调整的流动资产；调整后的流动资产
5zBsu lRt adjusted figure 经调整的数字；调整后的数额
~cx/>Hu adjusted liabilities 经调整的负债；调整后的负债
7[ra#>e8' adjusted loss 经调整的亏损；调整后的亏损
X[c8P7 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
@=[ SsS adjusted profit 经调整的利润；调整后的利润
)TcW.d6 adjusted surplus 经调整的盈余额；调整后的盈余额
$r=Ud > adjusted value 经调整的价值；调整后的价值
NLxsxomj adjustment 调整；修订；理算〔保险〕
Q:B : adjustment centre 调剂中心
@v,qfT*k7 adjustment lag 调整过程的时间差距；调整时差
Ot }
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sj @'C@oK adjustment of loss 亏损调整
xcYYo'U adjustment process 调整过程；调整程序
^m:?6y_uw adjustment range 调整幅度
~m56t5+uw administered exchange rate 受管制汇率
0TI+6 u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P}QuGy[ administration expenses 行政费用
u B:utg administration fee 手续费；行政费
l0$
+)FKd administration in bankruptcy 破产管理
COK7 i^ administration order 遗产管理令
Z*|qbu) administrator 管理人；遗产管理人
v2Bks 2 administrator of the estate 遗产管理人
'
RjFWHAp admission of debt 债项承认书
<4 Jo1 admission of proof 接纳债权证明
8BZDaiE" advance 放贷款项；垫付款项；预支款项；预付款项
8V(#S :G35 advance account 暂支帐目；预付款帐户
Q04iuhDO: advance compensation 预付补偿金
x+9 aTsZ advance from shareholder 股东垫款
@GG Pw9a advance pending reimbursement 预支以待日后付还
,Mwj`fgh advanced economy 先进经济体系
$u9y
H Z advancement 预付；预付财产
=e,2/Ep{i advances warrant 垫款令
8Mq]
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U:`g12 adverse balance 逆差
HJ*W3Mg
adverse exchange 逆汇
a[GlqaQy+- advertisement addressed to shareholders 在报章刊登的致股东通告
b='YCa advice for collection 托收通知书
U>^ -Db] advice of drawing 提款通知书；汇票通知书
DP NUm<> advice of payment 付款通知
XoaB X2 Advisory Committee [Securities and Futures Commission]
t$Z#zx X 谘询委员会〔证券及期货事务监察委员会〕
1q b 3. Advisory Committee on Diversification 经济多元化谘询委员会
F3b[L^Km] affidavit 誓章；遗产申报誓章
Bk 1Q.Un affidavit of no receipt 述明无收款的誓章
PU^Z7T); affiliate 联号；联营公司；附属公司
v:<UbuJw affiliated company 附属公司；联号；联营公司
U:E:" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!R WX1Z affordability 负担能力
+S:(cz 80V African Development Bank [AfDB] 非洲开发银行
dO e|uQXyD after-acquired property 事后取得的财产
wYS,|=y after-hours dealing 市后交易
.Tdl'y:.. after-tax profit 税后盈利；税后利润；税后溢利
Ng,#d`Br agency agreement 代理协议
,bCPO` 45 agency expenses 代理机构的开支
(y AQm p p agency fee 代理费
t\]CdH`+ Agency Law 《代理法》
9\i,3:Qc agent 代理人；承销人
Tc`LY/%Od agent of company 公司代理人
UGPD5wX? agent's fee 代理人费；经纪费
Tp`by
1s aggregate 总计；总数；总体数字
('xu2 ;< aggregate amount 总款额；总额
s"G6aM aggregate assets and liabilities 总体资产与负债
^=wG#!#V"1 aggregate at constant price 按固定价格计算的总体数字
b#.hw2?a` aggregate demand 总需求
vGC^1AM aggregate gross position 总持仓量
#uT-_L}s w aggregate limit 总限额
?iU AzM8 aggregate of salaries tax 合计薪俸税
8KW}XG aggregate performance 总体表现；总体业绩
M *E4:A9_M aggregate supply 总体供应
r$6z{Na\[ aggregate surplus 总盈余
2|#3rF aggregate total 整体总额
ue$\ i =jw aggregate value 总值；合计价值
pscCXk(|A` aggregated basis 合计基准
0%+T U4Xx aggregated net chargeable income 合计应课税入息实额
Xt /muV aggregation 合并计算；合计；总和
<vA^%D<\~ aggregation of incomes of husband and wife 夫妇入息合并计算
hsljJvs aggregation of property 财产的总和
}$;T.[ ~ agio 差价；贴水
fdzD6K ZI 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》
7k:}9 M~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Srz.-,2 PF 《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》
?jBn a
~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~-6Kl3Y 《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》
A[!Fg0X0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7+j@ 0v\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t@!X1?`w agreement for a settlement 授产协议
,l` q agreement for assignment 转让协议
Sz "J-3b^ agreement for sale 售卖协议；买卖协议
gNzQ"W= agreement for sale and purchase 买卖协议
nKh._bvfX agreement for the payment of interest 支付利息协议
kkFE9:[-c& agreement for the repayment of money 还款协议
h&5H`CR[ agreement of reinsurance 再保险协议
JMOQDo Agricultural Bank of China 中国农业银行
g{f1JTJ7 air passenger departure tax 飞机乘客离境税
\A5cM\- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VD +8j29 airport tax 机场税
6,0pkx&Nv alcohol duty 酒精税
4fZ $&)0& alienation 让与；让渡；转让
yc4mWB~gyU alimony 生活费；赡养费
IX^k<Jqr All Ordinaries Index [AOI] 所有普通股指数
z(3mhMJY all risks 全险；综合险
f
7et All Sales Record for Stock Market 《股票市场成交报告》
7^Jszd:c08 Allied Capital Resources Limited 新联财务有限公司
}jfU qqFd all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MlsF?"H p allocation letter 拨款信件
mhp5} allocation of fund 分配款项；预留款项
#*
S0d1 allocation of profit 利润分配；溢利分配
)AqM? FE4R allocation warrant 拨款令
qw0tw2| allotment 分配；配股
z(> {"t<C allotment notice 股份配售通知；配股通知
X
c,UR . allotment of shares 股份分配
^Q4w<s X' allowable 可获宽免；免税的
C_PXh>H]' allowable business loss 可扣除的营业亏损
$ah, $B allowable expenses 可扣税的支出
1?)<*[ allowance 免税额；津贴；备抵；准备金
@ C7S^|eo allowance for debts 债项的免税额
m^O:k"+ ! allowance for depreciation by wear and tear 耗损折旧免税额
<{YP=WYW allowance for funeral expenses 殡殓费的免税额
hn.9j " allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|RwD]2H allowance for repairs and outgoings 修葺及支出方面的免税额
,u{d@U^)3@ allowance to debtor 给债务人的津贴
bu%@1:l alteration of capital 资本更改
o]}b#U8S alternate trustee 候补受托人
pt(GpbtWK amalgamation 合并
()( @Qcc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C 1|e1 ambit of charges 征税范围；收费范围
_1dG!! L_ amended valuation 经修订的估值
fmA&1u/xMs American Commodities Exchange 美国商品交易所
,^,Vq]$3 American Express Bank Limited 美国运通银行
Fx 0K.Q2Y0 American Stock Exchange 美国证券交易所
8b(UqyV amortization 摊销
nPfVZGt amount due from banks 存放银行同业的款项
<hdR:k@ # amount due from banks abroad 存放海外银行同业的款项
I4
Tc&b amount due from holding companies 控股公司欠款
)wpBxJ;dB} amount due from local banks 存放本港银行同业的款项
5cx A,T amount due to banks 银行同业的存款
iyu%o9_ 0 amount due to banks abroad 海外银行同业的存款
\Q*3 /_}G amount due to holding companies 控股公司存款
f&ZxG,]H i amount due to local banks 本港银行同业的存款
3oxQ[.o amount due to outport banks 外埠银行同业的存款
X5qU>'?` amount for note issue 发行纸币的款额
Rh9>iA@fd amount of bond 担保契据的款额
5 & -fX:/ amount of consideration 代价款额
eO D;@4lR amount of contribution 供款数额
A,l cR:@w amount of indebtedness 负债款额
Q Xq~e amount of principal of the loan 贷款本金额
gO4J[_ amount of rates chargeable 应征差饷数额
X+P&
up06 amount of share capital 股本额
p4W->AVv$ amount of sums assured 承保款额
OWB^24Z&3 amount of variation 变动幅度
A]BG* amount of vote 拨款数额
. ~G>v Vb amount payable 应付款额
Zj~tUCc amount receivable 应收款额
T
{(6*^g<B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w^p
'D{{ analysis 分析
0d`s(b54;O ancillary risk 附属风险
B HoZ}1_ annual account 周年帐目；周年帐目报表；年度决算；年结
%9-).k annual accounting date 年结日期
QCa$<~ c annual allowance 每年免税额；年积金；年度津贴；年津
>ef Ypd#^ annual balance 年度余额
g*-
K!X6l annual disposable income 每年可动用收入
i <bFF03*S annual estimates 周年预算
mmTc.x h annual fee 年费
&]pW ## annual general meeting 周年大会
TxN#3 m?G annual growth rate 年增率；每年增长率
@XDU !<N annual long-term supplement 长期个案每年补助金
;TMH.E,h: annual pensionable emolument 可供计算退休金的年薪
R7x4v annual report 年报
*J8j_-i,R Annual Report on the Consumer Price Index 《消费物价指数年报》
5U3="L annual return 周年报表；周年申报表；每年报税表格
xlgN}M Annual Return Rules 《周年报表规则》
2 p@Rr7 annual review of consumer prices 每年消费物价回顾
Qgo0uu M annual roll-forward basis 逐年延展方式
3UD_2[aqN( annual salary 年薪
f Nm
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sUfH1w)0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k-Jj k3 annuitant 年金受益人
<|hv H annuity 年金
BA A) IQF annuity contract 年金合约
}n:'@} annuity on human life 人寿年金
b,KQG|k antecedent debt 先前的债项
T9RR.
ng ante-dated cheque 倒填日期支票
Tp)-L0kD_k anticipated expenditure 预期开支
hKQ T, anticipated net profit 预期纯利
Z)62/`C) anticipated revenue 预期收入
C% }FVO\c anti-inflation measure 反通货膨胀措施
;| soc:aH anti-inflationary stance 反通货膨胀立场
o8
q@rwu3 apparent deficit 表面赤字
:~ zK0v" apparent financial solvency 表面偿债能力
Cj _cu apparent partner 表面合伙人
UR1U; k application for personal assessment 个人入息课税申请书
j@ UI N3 application of fund 资金应用
RA>xol~xy application to release as liquidator and to destruct the books of accounts and documents
T1M4@j 申请免除清盘人职务及毁灭帐簿与文件
opte)=]J appointed actuary 委任精算师
}j+Z F'# appointed auditor 委任核数师；委任审计师
7$Bq.Lc#z appointed trustee 委任的受托人
="d}:Jl appointer 委任人
) ( PA:j apportioned pro rata 按比例分摊
4 FGcCE3 apportionment 分配；分摊
%$`pD
I ) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r<UZ\ d - apportionment formula 分摊方程式
c/x ^I{b* apportionment of estate duty 遗产税的分摊
t$]lK6 appraisal 估价；评估
|M)'@s: appreciable growth 可观增长
Wl;F]_|* ( appreciable impact 显着影响
_+ oX9 appreciable increase 可观增长
nI|jUD +y appreciation 增值；升值
rVt6tx
appreciation against other currencies 相对其他货币升值
db@i*Bf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G9N6iKP! appreciation tax 增值税
o" &7$pAh appropriation 拨款；拨用；拨付
c[3sg appropriation account 拨款帐目
$;@^coz9U Appropriation Bill 拨款法案
w/~,mzM" appropriation-in-aid system 补助拨款办法
#If}P$! approved assets 核准资产
,l& Dt, approved basket stock 认可一篮子证券
hG
uRV| ` approved budget 核准预算
dE.R$SM approved charitable donation 认可慈善捐款
f lV QG@ approved charitable institution 认可慈善机构
< :<E~anH approved currency 核准货币；认可货币
9Fv1D approved estimates 核准预算
XBF#ILJ approved estimates of expenditure 核准开支预算
X4Q ?]{ approved overseas insurer 核准海外保险人
] 8+! approved overseas trust company 核准海外信托公司
%g kR G66 approved pooled investment fund 核准汇集投资基金
HP:ee+n approved provident fund scheme 认可公积金计划
1bYc^(z0 approved provision 核准拨款
i`FevAx;[m approved redeemable share 核准可赎回股份
iNe;h| approved regional stock 认可地区性证券
wta\C{{ approved retirement scheme 认可退休金计划
? Z.p.v approved subordinated loan 核准附属贷款
aVNRhnM arbitrage 套戥；套汇；套利
)0j^Fq5[+ arbitrageur 套戥者；套汇者
">v76%>Z7 arbitrary amount 临时款项
eL0 U5># arrangement 措施；安排；协定
#[qmhU{s arrears 欠款
=n
cu# T] arrears of pay 欠付薪酬
!L2R0Y:a arrears of revenue 逾期未收税款；逾期未收的帐项
L1VUfEG- articles of association 组织章程；组织细则；组织章程细则
l"f.eo0@7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d2Z5HFtY ascertainment of profit 确定利润
Y]Vt&*{JV "Asia Clear" “亚洲结算系统”
PL@hsZty~c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vCb3Ra~L` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)%- FnW Asian Development Fund [ADF] 亚洲发展基金
]p\7s Asian dollar bond 亚洲美元债券
)U`6` & F Asian dollar market 亚洲美元市场
\5_+6 Asian dollar rate 亚洲美元利率
3 i Id> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q0#oR [( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Dw j!B;AZ_ asked price 沽盘；喊价；索价；卖方报价
"|{ NRIE assessable income 应评税入息
(Dlh;Ic
r9 assessable loss 应评税亏损
$.a<b^.Xi assessable profit 应评税利润
o:.={)rX assessable value 应评税值
5@ %$M$ E assessed profit 估定利润
MT [V1I{LV assessed value 经评估价值
IGV @tI assessment 评税；评定；估价；评税单
Nv,1F assessment number 评税编号；估价编号
cV\(Z6u assessment of additional tax 补加税评税
xdFm-_\- assessment of performance 业绩评估；实绩评价
-y5^xR Assessor 评税主任
Ur6UE 2 asset price bubbles 资产价格泡沫
8`v+yHjG asset-backed securities 具资产保证的证券
!trt]? *- assets accretion 资产增值
TD'Rv Tpl assets and liabilities 资产与负债
*T-+Pm-Cq assets betterment statement 资产递增表；资产改进表
FIL?nkYEO assets lending 实物放款；有抵押贷款
(0 /,R assets of the company passing on the death 死者去世时转移的公司资产
L Bq~?Q.e assets pledged as security for liabilities 用作负债抵押的资产
Iojyku\W. assets portfolio 资产投资组合
IDQ@h`"B assets price 资产价格
x{6KsYEY assets quality 资产质素
,)TtI~6Q assets realization 资产变现
qsOA(+ZP assets refinancing arrangement 资产再集资安排
JR8 b[Oj.S assets securitization 资产证券化
c@wSv2o$ assets situated outside Hong Kong 在香港以外地方的资产
.vE=527g) assets stripping 削减资产；拆卖资产
^I4'7]n- assets value 资产值
Hbu8gqu assignee 承让人
m2F2
assignment 转让；转让书；转让契
2&MIt(\- assignment of interest 权益转让
Y,w'Op assignment of letters patent and trade mark 专利证书及商标转让
##+|zka!U assignment of property 物业转让；物业转让书
IFc xyp assignment right 转让权
8n+&tBq 1 assignor 转让人
L. ScC associate 有联系的人；有关连人士；相联者；合伙人；联系人
]VtVw^ ir Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%X7R_> .
associate member 附属会员
Y~gDS^8 associated body corporate 相联法人团体
d[E~ }Dq3# associated company 相联公司；联属公司
}Qyuy~-&^ associated corporation 相联法团
~P8 6=Vw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4QC"|<9R 公认会计师公会〔英国〕
>L\$ Association of Futures Exchange Brokers 香港期货经纪协会
,V1/(|[h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
a8ya5 EO association of underwriters 承保人组织
I@Pp[AyG assumption of control 接管
- sO[,
assurance 担保；保险；转易；转易书
K&Ner(/X`6 assurance of interest 权益的转易
Rah"La at 19XX price 按一九ＸＸ年价格计算
Cuu yG8 at a discount 按赔价计算；按贴水价格计算；打折扣
d` %8qLIW at a premium 按溢价计算；按升水价格计算
^0)Mc"&{ at call 通知付款；按通知
BmR++ ?L at constant market price 按固定市价计算
a~ q_2S]h at constant price 按固定价格计算
nGQc;p5; at cost 按成本计算
O'm><a>8 at current market price 按当时市价计算；按现时市价计算
%IrR+f+H at current price 按当时价格计算；按现时价格计算
t"x
8]Gy at factor cost 按要素成本计算；按生产要素成本计算
p4mi\~ Q at money-of-the-day price 按付款当日价格计算
4wYD-MB at or better 按指定或较佳价位〔买卖指令〕
l r80RL'_ at par 按面值计算；平价
.1n=&d| at sight 见票即付
'D`O4Ts P> at the close 按收市盘
8X Jg at the opening 按开市盘
).U\,@[A{ attestation 见证；见证条款
ZByxC*Cz at-the-money option 平价期权
Geyy!sr`` attorney 受权人；受托代表人
g_X-.3=2K attornment 新拥有人承认书
[.J&@96,b attributable profit 可归属利润
`_%U K=m
attributable share value 可归属股份价值
_gU:! :} Auckland Stock Exchange 奥克兰证券交易所
8 Na.H::cZ auction 拍卖
<;Q1u,Mc auctioneer 拍卖商
@Wgd(Ezd audit 审计；核数
]Z\Z_t Audit Commission 审计署
f@S n1c,Mk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
er@"4R0 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〕
?QA![ audit review 帐目审查
W*J_PL9j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PLD&/SgP* audited account 审计帐目；经审计的帐目
kw)( "SQ audited annual account 经审计的周年帐目
bfo..f-0/Y audited balance sheet 经审计的资产负债表
A*+pGQ auditor 核数师；核数主任；审计师
aa|u *afWQ auditor's certificate 核数师证明书；审计师证明书
UWU(6J|Fk auditor's report 核数师报告；审计师报告
] V|hDU=t Aussie bond 澳元债券
xgDd5 `W austerity budget 紧缩预算
5OEo(& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a8 X}r. Australia All Ordinaries Index 澳洲所有普通股票指数
e"}JHXs Australian Dollar [AUD] 澳元
b a5,?FVI~ Australian Options Market 澳大利亚期权市场
AWaptw_p*
Australian Securities Commission 澳洲证券事务监察委员会
/{1s U}k- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y yPQ^{zD Australian Stock Exchange 澳大利亚证券交易所
!8g419Yg Austrian Schilling [ATS] 奥地利先令
M3XG s |gw authentication 认证；鉴证
OBb m?`[ authority to purchase 委托购买证；委购书
->Z9j(JU authorization 认可；核准；授权；授权书
1V f?Rw authorization by direction 指示授权
v
C23 authorization by instruction 指令授权
o<h2]TN authorization by warrant 令状授权
D;nd_ {% authorization of unit trust 单位信托的认可
$4>(} authorized agent 指定代理人
k1lo{jw` authorized capital 法定资本
5Zf^co u authorized clerk 出市员
rX7GVg@H authorized dealer 认可交易商
5 D]3I=kj authorized financial institution 认可财务机构
ak,KHA6u authorized fund 认可基金
%x'}aT a authorized fund house 获授权的基金公司；认可基金公司
e
p jb authorized institution 认可机构
7e NLs
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
mM9a T0_w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\;XDPC j authorized insurer 获授权保险人；获认可承保人
VSx9aVPkC authorized investment 特准投资项目
5!QT
}Um authorized person 获授权人
yv[3 &E? authorized representative 获授权代表
'/OcJVSR authorized share capital 法定股本
@h&:xA56 automated quotation system 自动报价系统
rn$G.SMgz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C n"_x 自动交易系统〔香港期货交易所有限公司〕
y^!>'cdV automatic adjustment mechanism 自动调整机制
YD3jP}Ym automatic adjustment system 自动调整系统
yj$$k~@ Automatic Clearing House 自动票据交换所
"Jahc.I automatic exchange rates accumulation system 自动化汇率累集系统
2LfiaHO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z`"*60b automatic teller machine [ATM] 自动柜员机
j gvz p autopay 自动转帐
6|mHu2qXm available assets 可用资产
sL Kk1 A available fiscal reserve 现存财政储备
,`Keqfx available profit 可用利润
L< XA vg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?^whK<"] average 平均；平均数；海损
,? >{M average basic salary 平均基本薪金
NX[-Y]t average consumer expenditure 平均消费开支；一般消费开支
#fYRsVQ average cost 平均成本
K`=9"v'f+ average cost of land production 增辟土地平均成本
HVJqDF average daily turnover 平均每日成交额
a8WWFAC [ average daily wage rate 平均每日工资率
}/w]+f* average expenditure pattern 平均开支模式
zRU9Q 2Y average growth rate 平均增长率
d*YVk{s7V average net fixed assets 固定资产平均净值
{ +~ JTrp average of relatives 相对价格平均数
-uKTEG[ average price 平均价格
|}7!'f\M average propensity to consume 平均消费倾向；一般消费倾向
]'NL-8x"> average propensity to save 平均储蓄倾向；一般储蓄倾向
nt&"?
/s average rate 平均率
1[yy/v'q average revenue 平均收入；平均收益
4wMZNa<Sx average stock 平均库存；平均存货
y
Nc@K| average yearly rent 平均年租
?gsPHP US avoidance of double taxation 避免双重课税
aD(3.=[R avoidance of tax 避税
