A:
su~ _l[6 A share Ａ股；甲类股份
3|/<Pk abatement of tax 减税；减扣免税额
U>^u!1X ABN AMRO Bank N.V. 荷兰银行
W/PZD ( above-the-line expenditure 线上项目支出；经常预算支出
$ ]/a/!d above-the-line receipt 线上项目收入；经常预算收入
Z3K~C_0Cnu ABSA Asia Limited 南非联合亚洲有限公司
. bh>_ W_h absolute change 绝对数值变更
:tu_@3bg- absolute expenditure 实际开支
DkP%1Crdr absolute guideline figure 绝对准则数字
tlU&p' absolute interest 绝对权益
:@6,|2b e= absolute order of discharge 绝对破产解除令
h"S+8Y:1{k absolute profit margin 绝对利润幅度
`[JX}<~i absolute value 实值；绝对值
Re <G#*^ absolutely vested interest 绝对既得权益
M[ea!an absorbed cost 已吸收成本；已分摊成本
*$nz<? absorption 吸收；分摊；合并
4_3
DQx9s absorption rate 吸收率；摊配率；分摊率
;;E " +. ACB Finance Limited 亚洲商业财务有限公司
ji PV ]aVN acceptable form of reciprocity 合理的互惠条件
Y-%S,91O acceptable rate 适当利率；适当汇率
2}P<}- ?6 acceptance agreement 承兑协议
'l$<DcBj acceptance for honour 参加承兑
Ak!l}d acceptor 承兑人；接受人；受票人
A &i
acceptor for honour 参加承兑人
Z9rs,_A accident insurance 意外保险
vb{+yEa Accident Insurance Association of Hong Kong 香港意外保险公会
_
i )Z8# accident insurance scheme 意外保险计划
,Yg<Z1 accident year basis 意外年度基准
U @$Kp>X accommodation 通融；贷款
gk+$CyjJ accommodation bill 通融票据；空头票据
Az2HlKF"L accommodation party 汇票代发人
*N"b n'>3 account balance 帐户余额；帐户结余
3IqYp K(s account book 帐簿
%2=nS<kC account collected in advance 预收款项
lg C|3] account current book 往来帐簿
J7R+|GTcx account of after-acquired property 事后取得的财产报告
:F:<{]oG_ account of defaulter 拖欠帐目
4C&L %A account payable 应付帐款
Pg Z~of& account payee only [A/C payee only] 只可转帐；存入收款人帐户
jV^Dj account receivable 应收帐款
%?lPS account receivable report 应收帐款报表
Hh=D :kE account statement 结单；帐单；会计财务报表
QE7
r{ account title 帐户名称；会计科目
>= Hcw accountant's report 会计师报告
3 6D-J)-Z Accountant's Report Rules 会计师报告规则
;|v6^2H" accounting and auditing procedure 会计与审计程序；会计与核数程序
]*+ozAG4 Accounting Arrangements 《会计安排》
v >TI.;{y accounting basis 会计基础
W P1>) accounting by Official Receiver 破产管理署署长呈交的帐目
XfF Z;ul Accounting Circular 《会计通告》
`,
?T;JRc accounting class 会计类别
!* wK4UcX" accounting date 记帐日期；会计结算日期
b'Gn)1NE accounting for money 款项核算
6KmF 9 Accounting Officer 会计主任
kW&{0xkGR accounting period 会计报告期；会计期
<o5+*X accounting policy 会计政策；会计方针
q2}<n 'o+ accounting practice 会计惯例
Lxm1.TOJ accounting principle 会计准则
K#g)t/SZ accounting record 会计记录
Jcxh I]E accounting report 会计报告
<,,U>0?3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.IYE+XzV Accounting Society of China 中国会计学会
S2)rkX$ accounting statement 会计报表
,,r%Y&: `6 accounting system 会计制度；会计系统
7 ~[1%` accounting transaction 会计事项；帐务交易
4
Y q|Z accounting treatment 会计处理
zO`54^ accounting year 会计年度
u]P0:)tS. accretion 增值；添加
/ve8);cH\ accrual 应计项目；应累算数目
H"8+[.xBh accrual basis 应计制；权责发生制
Ml8 '=KN_ accrual basis accounting 应计制会计；权责发生制会计
ANh5-8y accrue 应累算；应计
>\b=bT@iM accrued benefit 应累算利益
2s,wC!', accrued charges 应计费用
>S 5:zz\ accrued cumulative preference share dividend 应累算的累积优先股股息
,L&Ka|N0 accrued expenses 应累算费用
8Pklw^k accrued interest payable 应付利息；应计未付利息
RRy3N
)HR accrued interest receivable 应收利息；应计未收利息
Fs7/ 3
accrued right 累算权益
>G<AyS&z* accruing profit 应累算的利润
zH8l-0I+$ accumulated fiscal reserve 累积财政储备
JZ&]"12]fR accumulated profit 累积利润；滚存溢利
V ^=o@I accumulated reserve 累积储备
+<Ot@ luE accumulation of surplus income 累积收益盈余
=8 d`qS" acquired assets 既得资产
): C4"2l3 acquisition 收购；购置；取得
{{ M?+]p,^ acquisition cost 购置成本
A(#hyb# acquisition expenses 购置费用
.H+`]qLkL acquisition of 100% interest 收购全部股权
6/9 A' !4C acquisition of control 取得控制权
aX6.XHWbDf acquisition of fixed assets 购置固定资产
NL))!Pi acquisition of shell “买壳”
&;7\/m*W1 acquisition price 收购价
VF=$'Bl| act of God 天灾
r7s PFM acting partner 执事合伙人
C,-q 2ry active market 买卖活跃的市场；交投畅旺的市场；旺市
uj_u j! active partner 积极参与的合伙人
r?d601(fa active trading 交投活跃
d; \x 'h2 actual circulation 实际流通
NMY~f (x actual cost 实际成本
u D_|/ ( actual expenditure 实际开支；实际支出
<1]# E@ actual income 实际入息；实际收入；实际收益
RLr;]j8cm actual market 现货市场
:h1it n actual price 现货价；实际价格
"2(4?P actual profit 实际利润
Y+ P\5G actual quotation 实盘；实际价位；实际报价
r: n ^U# actual year basis 按实际年度计算
6R5) &L actuals 实货
]t]s /;9]K actuarial investigation 精算调查
N. 3
x[%: actuarial principle 精算原则
z (r Q6 actuarial report 精算师报告
nm 66U4.@ Actuarial Society of Hong Kong 香港精算学会
}NDw3{zn actuarial valuation 精算师估值
|_ HH[s*U actuary 精算师
lK EdpF< ad referendum agreement 暂定协议；有待覆核的协定
9 8bmia&H ad valorem duty 从价税；按值征税
v#:#w.]-Y ad valorem duty system 从价税制
YS k,kU ad valorem fee 从价费
<T:u&Ic ad valorem tariff 从价关税
OUn,UR I additional allowance 额外免税额
R@t?!`f!+ additional amount for unexpired risk 未过期风险的额外款额
y!fV+S, additional assessable profit 补加应评税利润
{PGNPxUbe additional assessment 补加评税
e4O l:V additional commitment 额外承担
u* Eb4 additional commitment vote 额外承担拨款
9)s=%dL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MsCY5g additional dependent parent allowance 供养父母额外免税额
IX;u +B additional provision 额外拨款
C/ow{MxA additional stamp duty 附加印花税
9f;\fe additional tax 补加税罚款；补加税款
f&B&!&gZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U$6N-q adjudged bankrupt 被裁定破产
w<N [ K> adjudicated bankrupt 裁定破产人
mZJ" e,AY adjudication fee 裁定费；评定印花税额手续费；评估契据费
hT9fqH adjudication of bankruptcy 裁定破产；宣告破产
fLAOA9 adjudication of insolvency 裁定无力偿还债务
c3]ZU^ adjusted actual 经调整的实数；调整后的实数
jR\&2;T adjusted current assets 经调整的流动资产；调整后的流动资产
OOs Y{8xM adjusted figure 经调整的数字；调整后的数额
$d%m%SZxv adjusted liabilities 经调整的负债；调整后的负债
&H;0N"Fn adjusted loss 经调整的亏损；调整后的亏损
Q/r9r*>z adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
bl(rCbj(w adjusted profit 经调整的利润；调整后的利润
V[Fzh\2n adjusted surplus 经调整的盈余额；调整后的盈余额
Xm*gH, ' adjusted value 经调整的价值；调整后的价值
~c,HE] B adjustment 调整；修订；理算〔保险〕
Zz= +?L adjustment centre 调剂中心
v! uD]} adjustment lag 调整过程的时间差距；调整时差
3,e^; {w adjustment mechanism 调整机制
Hn0 ,LH$/ adjustment of loss 亏损调整
y^=\w?d adjustment process 调整过程；调整程序
&V$_u#< adjustment range 调整幅度
(}vi"mCeW administered exchange rate 受管制汇率
)U e9:e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a_w# ,^/P administration expenses 行政费用
l~Hs]*jm administration fee 手续费；行政费
5`*S'W}\> administration in bankruptcy 破产管理
K+TRt"W8&s administration order 遗产管理令
dGMBgj administrator 管理人；遗产管理人
]$!-%pNv administrator of the estate 遗产管理人
{LVii}< admission of debt 债项承认书
{ :'#Ts< admission of proof 接纳债权证明
`$SX%AZA advance 放贷款项；垫付款项；预支款项；预付款项
) FGm5-K@ advance account 暂支帐目；预付款帐户
Y~hBVz2g advance compensation 预付补偿金
X0+$pJ60 advance from shareholder 股东垫款
E KhwrBjS advance pending reimbursement 预支以待日后付还
/`>BPQH`} advanced economy 先进经济体系
<H`&Zqqk advancement 预付；预付财产
xq- R5(k
advances warrant 垫款令
/=A^@&:_# advancing 贷出
+'Pf|S adverse balance 逆差
\ $}^u5Y adverse exchange 逆汇
|7 ]v&?y advertisement addressed to shareholders 在报章刊登的致股东通告
:w: hqe|_ advice for collection 托收通知书
w4<1*u@${ advice of drawing 提款通知书；汇票通知书
j8W nXp_ advice of payment 付款通知
\I1+J9Gl Advisory Committee [Securities and Futures Commission]
(e S4$$g 谘询委员会〔证券及期货事务监察委员会〕
v1<3y~'f Advisory Committee on Diversification 经济多元化谘询委员会
M%5qx,JQY affidavit 誓章；遗产申报誓章
LJ`*&J affidavit of no receipt 述明无收款的誓章
R2yiExw< affiliate 联号；联营公司；附属公司
SwpS 6 affiliated company 附属公司；联号；联营公司
8- 3]Bm! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9^QiFgJy affordability 负担能力
iyAeR!` African Development Bank [AfDB] 非洲开发银行
9'f aH after-acquired property 事后取得的财产
@v\Osp t= after-hours dealing 市后交易
`WGT`A" after-tax profit 税后盈利；税后利润；税后溢利
x
hBlv agency agreement 代理协议
,<0R'R agency expenses 代理机构的开支
XT>
u/ Z ) agency fee 代理费
d}j%. JJK Agency Law 《代理法》
3#`_t :"A agent 代理人；承销人
C|bnUN agent of company 公司代理人
x>d,\{U agent's fee 代理人费；经纪费
zBtlkBPu aggregate 总计；总数；总体数字
P!3)-apP\ aggregate amount 总款额；总额
IWERn
v! aggregate assets and liabilities 总体资产与负债
.(^K A{ aggregate at constant price 按固定价格计算的总体数字
b^_#f:_j aggregate demand 总需求
A^nB!veh aggregate gross position 总持仓量
\]dx;,T aggregate limit 总限额
S\b [Bq aggregate of salaries tax 合计薪俸税
C tJ* :wF aggregate performance 总体表现；总体业绩
F=!p7msRB aggregate supply 总体供应
luRtuXn[8 aggregate surplus 总盈余
0+%{1JkJq aggregate total 整体总额
q">lP (t aggregate value 总值；合计价值
*UhYX )J aggregated basis 合计基准
uOUgU$%zqH aggregated net chargeable income 合计应课税入息实额
s9+Rq*Qd aggregation 合并计算；合计；总和
4<[,"<G~3 aggregation of incomes of husband and wife 夫妇入息合并计算
t>"UenJt- aggregation of property 财产的总和
P|HxD0c^u agio 差价；贴水
#N9^C@ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
k#X~+}N^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f]Z%,'1^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
n4\UoKq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L"{qF<@V7& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
4v9jGwnz t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k k#%x#L[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R?Z v agreement for a settlement 授产协议
EK `}?>' agreement for assignment 转让协议
KK$t3e) agreement for sale 售卖协议；买卖协议
ea[vzD] agreement for sale and purchase 买卖协议
-d5b,leC^ agreement for the payment of interest 支付利息协议
@a2n{ agreement for the repayment of money 还款协议
djJD'JL agreement of reinsurance 再保险协议
?_)b[-N! Agricultural Bank of China 中国农业银行
V,:^@ 7d air passenger departure tax 飞机乘客离境税
2-=Ov@y2k! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|`vwykhezO airport tax 机场税
7niZ`doBA alcohol duty 酒精税
>L[n4x\ alienation 让与；让渡；转让
3}R}|Ha
J# alimony 生活费；赡养费
V&)Jvx}^ All Ordinaries Index [AOI] 所有普通股指数
v6=pV4k9 all risks 全险；综合险
M|8vP53=q All Sales Record for Stock Market 《股票市场成交报告》
4FrP%|%E~ Allied Capital Resources Limited 新联财务有限公司
8 *o*?1. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GPV=(}z allocation letter 拨款信件
& iKy allocation of fund 分配款项；预留款项
=`Ii ?xo allocation of profit 利润分配；溢利分配
z7TMg^9 # allocation warrant 拨款令
Io_bS+ allotment 分配；配股
8'XAZ Sd( allotment notice 股份配售通知；配股通知
-wn ,7; allotment of shares 股份分配
^f6p w! allowable 可获宽免；免税的
ov;1=M~RF allowable business loss 可扣除的营业亏损
mD@*vq allowable expenses 可扣税的支出
r{\c. \ allowance 免税额；津贴；备抵；准备金
R(p`H}^ allowance for debts 债项的免税额
'kBg 3E$y allowance for depreciation by wear and tear 耗损折旧免税额
(Y i 1U~{: allowance for funeral expenses 殡殓费的免税额
wNc.z*+O"H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$O
nh2
^ allowance for repairs and outgoings 修葺及支出方面的免税额
7p1f*N[X allowance to debtor 给债务人的津贴
k Il!n
alteration of capital 资本更改
Gbj^o o alternate trustee 候补受托人
vYl2_\, Y? amalgamation 合并
}fC= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_EPfeh; ambit of charges 征税范围；收费范围
;::]R' F[ amended valuation 经修订的估值
|m {u ]9 American Commodities Exchange 美国商品交易所
zm>^!j
! American Express Bank Limited 美国运通银行
rfo7\'yk American Stock Exchange 美国证券交易所
g{ () amortization 摊销
b5i ehoA amount due from banks 存放银行同业的款项
EK u%I~eM amount due from banks abroad 存放海外银行同业的款项
[G!#y amount due from holding companies 控股公司欠款
hp|.hN(kS] amount due from local banks 存放本港银行同业的款项
YMSZcI amount due to banks 银行同业的存款
'Fq +\J#% amount due to banks abroad 海外银行同业的存款
W*2d!/;7> amount due to holding companies 控股公司存款
a4 d7;~tZ amount due to local banks 本港银行同业的存款
z|Y M s? amount due to outport banks 外埠银行同业的存款
ehTrjb3k amount for note issue 发行纸币的款额
KC+jHk amount of bond 担保契据的款额
'
%
d- amount of consideration 代价款额
~fnu;'fN amount of contribution 供款数额
i,V,0{$ amount of indebtedness 负债款额
=D~>$ Y amount of principal of the loan 贷款本金额
<n1panS amount of rates chargeable 应征差饷数额
`\-<tk9 amount of share capital 股本额
7l(GBr amount of sums assured 承保款额
n jxfBA: amount of variation 变动幅度
9{*$[%d1 amount of vote 拨款数额
33} ,lNS| amount payable 应付款额
216=7O2F amount receivable 应收款额
sP:nTpTsC Amsterdam Stock Exchange 阿姆斯特丹证券交易所
HPryq )z analysis 分析
*Jwx,wF}4 ancillary risk 附属风险
ldFR%v> 9 annual account 周年帐目；周年帐目报表；年度决算；年结
sHqa(ynK annual accounting date 年结日期
G!T_X*^q2U annual allowance 每年免税额；年积金；年度津贴；年津
,>p1:pga annual balance 年度余额
9%Eo<+my h annual disposable income 每年可动用收入
%_@T'!] annual estimates 周年预算
AZ.$g?3w annual fee 年费
WAt= T3 annual general meeting 周年大会
-I ?8\ annual growth rate 年增率；每年增长率
)FpizoV q0 annual long-term supplement 长期个案每年补助金
a% nf
)-}| annual pensionable emolument 可供计算退休金的年薪
dtj+ av G annual report 年报
d/S w.=vq Annual Report on the Consumer Price Index 《消费物价指数年报》
x^zw1e ,y annual return 周年报表；周年申报表；每年报税表格
;\g0* b( Annual Return Rules 《周年报表规则》
@}\i`H1s annual review of consumer prices 每年消费物价回顾
W1Vy5V|M annual roll-forward basis 逐年延展方式
< k?pnBI_ annual salary 年薪
h6b(FTC^ annual statement 年度报表；年度决算表
H)k V8wU 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
QHXA?nBX annuitant 年金受益人
baoyU#X9 annuity 年金
+)hxYLk&I annuity contract 年金合约
+OI <0 annuity on human life 人寿年金
xp? YM35 antecedent debt 先前的债项
;kzjx%h ante-dated cheque 倒填日期支票
{E[t(Ig anticipated expenditure 预期开支
s*Nb=v.e9 anticipated net profit 预期纯利
VUi> ]v/e anticipated revenue 预期收入
)+Y"4?z~ anti-inflation measure 反通货膨胀措施
=PF2p'.o anti-inflationary stance 反通货膨胀立场
hd*GDjmRQ/ apparent deficit 表面赤字
B:Y F|k}T apparent financial solvency 表面偿债能力
OO2uE ;( 3 apparent partner 表面合伙人
S]&:R)#@ application for personal assessment 个人入息课税申请书
n$ rgJ application of fund 资金应用
Xub*i^(] application to release as liquidator and to destruct the books of accounts and documents
,j6 R/sg 申请免除清盘人职务及毁灭帐簿与文件
GT7&>}FJ) appointed actuary 委任精算师
k|,Y_h0Y appointed auditor 委任核数师；委任审计师
'%X29B5 appointed trustee 委任的受托人
>4#: qIU appointer 委任人
%M3L<2 apportioned pro rata 按比例分摊
'}^qz#w apportionment 分配；分摊
~&aULY?)] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7gcR/HNeF apportionment formula 分摊方程式
= GyABK apportionment of estate duty 遗产税的分摊
%8H$6 2w] appraisal 估价；评估
uPq@6,+ appreciable growth 可观增长
to'CuPkT appreciable impact 显着影响
$ 1$0M appreciable increase 可观增长
M1]}yTCd appreciation 增值；升值
[ Tl66Eyl appreciation against other currencies 相对其他货币升值
w4fQ~rcUIc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~N%+ZXh&E appreciation tax 增值税
r+d+gO. appropriation 拨款；拨用；拨付
g >@a appropriation account 拨款帐目
eBH:_Ls_-^ Appropriation Bill 拨款法案
dF[|9% ) appropriation-in-aid system 补助拨款办法
jGi{:} `lB approved assets 核准资产
* RyU*au approved basket stock 认可一篮子证券
tI@aRF=p]2 approved budget 核准预算
80=LT-%# approved charitable donation 认可慈善捐款
t`=" 2$NO approved charitable institution 认可慈善机构
"IB36/9 approved currency 核准货币；认可货币
&~Y%0&F,& approved estimates 核准预算
qm"SN<2S* approved estimates of expenditure 核准开支预算
H| _@9V approved overseas insurer 核准海外保险人
p+8o'dl8= approved overseas trust company 核准海外信托公司
IG{ lr approved pooled investment fund 核准汇集投资基金
'A>?aUq] : approved provident fund scheme 认可公积金计划
zYP6m3 n approved provision 核准拨款
$KQ q~| approved redeemable share 核准可赎回股份
YKz #, approved regional stock 认可地区性证券
v6|j.; approved retirement scheme 认可退休金计划
)Q62 I\ approved subordinated loan 核准附属贷款
BT&R:_: arbitrage 套戥；套汇；套利
Ims? arbitrageur 套戥者；套汇者
+HPcv u?1 arbitrary amount 临时款项
k33\;9@k arrangement 措施；安排；协定
Zf1
uK(6X arrears 欠款
*;)O'| arrears of pay 欠付薪酬
3"zPG~fY{ arrears of revenue 逾期未收税款；逾期未收的帐项
a{ L&RRJ articles of association 组织章程；组织细则；组织章程细则
Y j'9|4%+| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I-}ms ascertainment of profit 确定利润
U3C"o|
"Asia Clear" “亚洲结算系统”
QJj='+R> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G pI4QzR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c xQAp Asian Development Fund [ADF] 亚洲发展基金
]tXI e?>9 Asian dollar bond 亚洲美元债券
`<|tC#<z Asian dollar market 亚洲美元市场
\gA<yz-;N Asian dollar rate 亚洲美元利率
' #yqw% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>DUTmJxv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n
7i5A: asked price 沽盘；喊价；索价；卖方报价
0TaI"/ai assessable income 应评税入息
;<q 2 assessable loss 应评税亏损
5'NN wc\ assessable profit 应评税利润
1) ^\R(l assessable value 应评税值
=.7tS' assessed profit 估定利润
EcL6lNTR+ assessed value 经评估价值
vQ* RrHG?c assessment 评税；评定；估价；评税单
`kJ)E;v;3 assessment number 评税编号；估价编号
Pjk2tf0j` assessment of additional tax 补加税评税
]E-3/r$_cO assessment of performance 业绩评估；实绩评价
xxyc^\$ Assessor 评税主任
$cK}Tl q asset price bubbles 资产价格泡沫
A
yr , asset-backed securities 具资产保证的证券
p3Qls* assets accretion 资产增值
U#c Gd\b assets and liabilities 资产与负债
'iF%mnJ assets betterment statement 资产递增表；资产改进表
f] #\&" assets lending 实物放款；有抵押贷款
u178vby;l assets of the company passing on the death 死者去世时转移的公司资产
Ovc9x\N assets pledged as security for liabilities 用作负债抵押的资产
i%!<6K6UT assets portfolio 资产投资组合
pHoHngyi& assets price 资产价格
r-wCAk}m*? assets quality 资产质素
%'ah,2a% assets realization 资产变现
4~3
n
=T* assets refinancing arrangement 资产再集资安排
f*<Vq:N=\ assets securitization 资产证券化
-Uy)=]Zae assets situated outside Hong Kong 在香港以外地方的资产
R;!@
xy assets stripping 削减资产；拆卖资产
\H bZ~ I- assets value 资产值
U+qyS|i assignee 承让人
{ibu 0 assignment 转让；转让书；转让契
vRH^en assignment of interest 权益转让
; ?f+ assignment of letters patent and trade mark 专利证书及商标转让
o S= !6 h assignment of property 物业转让；物业转让书
pJvPEKN assignment right 转让权
o_`6oC"s assignor 转让人
Nd]F 33| X associate 有联系的人；有关连人士；相联者；合伙人；联系人
g3c<c S^l Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
t1 YB associate member 附属会员
@]%e L associated body corporate 相联法人团体
triU^uvh associated company 相联公司；联属公司
{Y@shf; associated corporation 相联法团
~9 .=t ' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7tXy3-~biz 公认会计师公会〔英国〕
'bJGQ[c Association of Futures Exchange Brokers 香港期货经纪协会
-'g> i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
w")
G:K association of underwriters 承保人组织
)-_^vB assumption of control 接管
~;3#MAG assurance 担保；保险；转易；转易书
IK\~0L;ozE assurance of interest 权益的转易
WI4<2u; at 19XX price 按一九ＸＸ年价格计算
O_8 SlW0e at a discount 按赔价计算；按贴水价格计算；打折扣
m{Vd3{H40 at a premium 按溢价计算；按升水价格计算
7 H)$NG<U$ at call 通知付款；按通知
I{OizBom at constant market price 按固定市价计算
beBG40 at constant price 按固定价格计算
aaig1#a@1b at cost 按成本计算
u0Wt"d-= at current market price 按当时市价计算；按现时市价计算
g}v](Q at current price 按当时价格计算；按现时价格计算
l<w7
\a6 at factor cost 按要素成本计算；按生产要素成本计算
o[cOL^Xd1 at money-of-the-day price 按付款当日价格计算
La )M at or better 按指定或较佳价位〔买卖指令〕
y62f{ks_/ at par 按面值计算；平价
sJ|pR=g)! at sight 见票即付
>9!J?HA at the close 按收市盘
yf9"Rc~+ at the opening 按开市盘
}lIc{R@H attestation 见证；见证条款
V*b/N at-the-money option 平价期权
Cu8mN B{H attorney 受权人；受托代表人
3 ~T ~Bs attornment 新拥有人承认书
ekvs3a^ attributable profit 可归属利润
B^/MwD>% attributable share value 可归属股份价值
#zTy7ZS,0 Auckland Stock Exchange 奥克兰证券交易所
):'wxIVGI auction 拍卖
86OrJdD8 auctioneer 拍卖商
U;#KFZ+~ audit 审计；核数
&Gjpc>d Audit Commission 审计署
> O?WRC B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`Y:]& w 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〕
PP$sdmo audit review 帐目审查
(M$0'BV0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7. <jdp audited account 审计帐目；经审计的帐目
a2B71 RT~ audited annual account 经审计的周年帐目
4W" A*A audited balance sheet 经审计的资产负债表
\1!Q.V auditor 核数师；核数主任；审计师
%`C*8fc& auditor's certificate 核数师证明书；审计师证明书
E`oA (x7l auditor's report 核数师报告；审计师报告
-`I|=lBz{H Aussie bond 澳元债券
Cw+boB_tip austerity budget 紧缩预算
?Y W~ 7zG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3W7^,ir Australia All Ordinaries Index 澳洲所有普通股票指数
: awkhx Australian Dollar [AUD] 澳元
bFX{|&tHU Australian Options Market 澳大利亚期权市场
KAClV%jP Australian Securities Commission 澳洲证券事务监察委员会
qR'FbI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/eQAG FG Australian Stock Exchange 澳大利亚证券交易所
p75 o1RU Austrian Schilling [ATS] 奥地利先令
LZn'+{\` authentication 认证；鉴证
:|s8v2am authority to purchase 委托购买证；委购书
\I p)Lm0 authorization 认可；核准；授权；授权书
W_2 ;j)i authorization by direction 指示授权
oRCc8& authorization by instruction 指令授权
'nq=xi@RC authorization by warrant 令状授权
oh8:1E,I authorization of unit trust 单位信托的认可
@e)}#kN. authorized agent 指定代理人
f256;3n authorized capital 法定资本
W^[FWF UTY authorized clerk 出市员
{ KWVPeh authorized dealer 认可交易商
G1z*e.+y authorized financial institution 认可财务机构
X j\ToO authorized fund 认可基金
23):OB>S` authorized fund house 获授权的基金公司；认可基金公司
! G3AD3 authorized institution 认可机构
gsyOf*Q$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s$Y>nH~T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gTho:;q7a authorized insurer 获授权保险人；获认可承保人
:ZXd% authorized investment 特准投资项目
}*6BaB authorized person 获授权人
=IC.FT} authorized representative 获授权代表
mITB\,,G authorized share capital 法定股本
@PvO;]] % automated quotation system 自动报价系统
:/T\E\Qr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8 ??-H0P 自动交易系统〔香港期货交易所有限公司〕
a&_ h( automatic adjustment mechanism 自动调整机制
vN{@c(=g automatic adjustment system 自动调整系统
n)kbQ] Automatic Clearing House 自动票据交换所
Bu(51wU8 automatic exchange rates accumulation system 自动化汇率累集系统
C#U(PO A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qi4P(s-i automatic teller machine [ATM] 自动柜员机
Mh7m2\fLbd autopay 自动转帐
yiZt G#6K{ available assets 可用资产
0 )WAQt\/ available fiscal reserve 现存财政储备
>R F|Q available profit 可用利润
EH |+S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<c}@lj-j average 平均；平均数；海损
KyyR Hf5 average basic salary 平均基本薪金
+yP!7] average consumer expenditure 平均消费开支；一般消费开支
uxf,95<g) average cost 平均成本
$.jG O! average cost of land production 增辟土地平均成本
X+;[Gc}(W average daily turnover 平均每日成交额
?Zb+xN KJ( average daily wage rate 平均每日工资率
3NpB1lgh&: average expenditure pattern 平均开支模式
i5}Z k r average growth rate 平均增长率
DO: ,PZX average net fixed assets 固定资产平均净值
J9mK9{#q average of relatives 相对价格平均数
<T _3s\ average price 平均价格
*C*ZmC5 average propensity to consume 平均消费倾向；一般消费倾向
n-ffX*zA( average propensity to save 平均储蓄倾向；一般储蓄倾向
tY)L^.* 7 average rate 平均率
kZw"a*6 average revenue 平均收入；平均收益
7_\sx7h{3 average stock 平均库存；平均存货
Yj& Sb average yearly rent 平均年租
x4^nT=?6_ avoidance of double taxation 避免双重课税
D;Qx 9^. avoidance of tax 避税
