A:
"uP~hFA7M A share Ａ股；甲类股份
A\})H abatement of tax 减税；减扣免税额
.1f!w!ltVR ABN AMRO Bank N.V. 荷兰银行
=>- W!Of above-the-line expenditure 线上项目支出；经常预算支出
:0kKw=p1R above-the-line receipt 线上项目收入；经常预算收入
zmhAeblA ABSA Asia Limited 南非联合亚洲有限公司
Dn48?A[v absolute change 绝对数值变更
i
2 ='> absolute expenditure 实际开支
mYFc53B absolute guideline figure 绝对准则数字
b( ~#CHg absolute interest 绝对权益
ui80}% absolute order of discharge 绝对破产解除令
XZ"o OE0= absolute profit margin 绝对利润幅度
N8)]d absolute value 实值；绝对值
7|k2~\@q absolutely vested interest 绝对既得权益
}Xb|Ur43 absorbed cost 已吸收成本；已分摊成本
w>4( hGO absorption 吸收；分摊；合并
7[1 VFc#tf absorption rate 吸收率；摊配率；分摊率
z+c'-!e/ ACB Finance Limited 亚洲商业财务有限公司
jfYM*% acceptable form of reciprocity 合理的互惠条件
8:U0M'}u> acceptable rate 适当利率；适当汇率
nK`H;k acceptance agreement 承兑协议
5O~;^0iC acceptance for honour 参加承兑
~i0>[S3 ' acceptor 承兑人；接受人；受票人
JyePI:B&)j acceptor for honour 参加承兑人
t$PJ*F67M accident insurance 意外保险
lNMJcl3 Accident Insurance Association of Hong Kong 香港意外保险公会
cR/e
Zf l accident insurance scheme 意外保险计划
1ZXRH;J40 accident year basis 意外年度基准
AMN`bgxW accommodation 通融；贷款
uT
Y G/O accommodation bill 通融票据；空头票据
4{h^O@*g accommodation party 汇票代发人
.*?)L3n+t account balance 帐户余额；帐户结余
0R;`)V\^ account book 帐簿
x[R?hS,0 t account collected in advance 预收款项
*f SX3Dk account current book 往来帐簿
Mo]iVj8~ account of after-acquired property 事后取得的财产报告
O O -Obg^ account of defaulter 拖欠帐目
]'' tuo2g8 account payable 应付帐款
OqX+ R4S account payee only [A/C payee only] 只可转帐；存入收款人帐户
_zLEHEZ- account receivable 应收帐款
]j.!
account receivable report 应收帐款报表
r<;Y4<,BZ account statement 结单；帐单；会计财务报表
Xy9'JVV6 account title 帐户名称；会计科目
{ "0n^! accountant's report 会计师报告
&VxK
AQMxN Accountant's Report Rules 会计师报告规则
xEB 4oQ5 accounting and auditing procedure 会计与审计程序；会计与核数程序
PA iVUGp5[ Accounting Arrangements 《会计安排》
xzRC % accounting basis 会计基础
6wb M$|yFj accounting by Official Receiver 破产管理署署长呈交的帐目
lEpPi @2PK Accounting Circular 《会计通告》
(CE2]Nv9") accounting class 会计类别
z u1gP/ accounting date 记帐日期；会计结算日期
7 >gW2 m accounting for money 款项核算
K,*If Hi6[ Accounting Officer 会计主任
fVZ_*'v accounting period 会计报告期；会计期
K4^B ~ 0~ accounting policy 会计政策；会计方针
XlGB`P>?KD accounting practice 会计惯例
xH-} <7 accounting principle 会计准则
5 d|+ c< accounting record 会计记录
?#_ _# accounting report 会计报告
R xWD>: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;e~K<vMm;y Accounting Society of China 中国会计学会
}80n5 X<9 accounting statement 会计报表
1'5 !")r accounting system 会计制度；会计系统
=IIE]<z accounting transaction 会计事项；帐务交易
4;w# mzd accounting treatment 会计处理
p-/}@r3Z+ accounting year 会计年度
Pv@;)s(- accretion 增值；添加
!" : arK accrual 应计项目；应累算数目
m >b
i$Y accrual basis 应计制；权责发生制
s_,&"-> accrual basis accounting 应计制会计；权责发生制会计
UKSI"/8I accrue 应累算；应计
9a .[>4} accrued benefit 应累算利益
D7$xY\0r accrued charges 应计费用
y] ~X{v accrued cumulative preference share dividend 应累算的累积优先股股息
(yz8}L 3 accrued expenses 应累算费用
5?|PC. accrued interest payable 应付利息；应计未付利息
Vs[!WJ
7 accrued interest receivable 应收利息；应计未收利息
}Z\+Qc<< accrued right 累算权益
p|w;StL y accruing profit 应累算的利润
NO)vk+ accumulated fiscal reserve 累积财政储备
to 3i!b accumulated profit 累积利润；滚存溢利
[g*]u 3s accumulated reserve 累积储备
Xgm9>/y accumulation of surplus income 累积收益盈余
,<- a 6 acquired assets 既得资产
^F1zkIE acquisition 收购；购置；取得
?r~](l acquisition cost 购置成本
GgjB Le=C acquisition expenses 购置费用
; d
> acquisition of 100% interest 收购全部股权
FkT % -I acquisition of control 取得控制权
Xq%!(YD| acquisition of fixed assets 购置固定资产
k4 %> F acquisition of shell “买壳”
v 6?<)M% acquisition price 收购价
^SRa!8z$W act of God 天灾
;
bD FrG acting partner 执事合伙人
?hpk)Qu active market 买卖活跃的市场；交投畅旺的市场；旺市
) uyh active partner 积极参与的合伙人
AuYi$?8|5 active trading 交投活跃
7f
td2lv actual circulation 实际流通
gf2w@CVF>= actual cost 实际成本
Bj7\ {x,? actual expenditure 实际开支；实际支出
L p*T=]C] actual income 实际入息；实际收入；实际收益
cWM| COXL+ actual market 现货市场
ss 3fq} actual price 现货价；实际价格
aa1XY&G"! actual profit 实际利润
Y<.F/iaH actual quotation 实盘；实际价位；实际报价
A rU>./)Q actual year basis 按实际年度计算
?-'Q-\j actuals 实货
:<IW' actuarial investigation 精算调查
V2]S{!p}k actuarial principle 精算原则
RN:#+S(8 actuarial report 精算师报告
I.e' Actuarial Society of Hong Kong 香港精算学会
h?YjG^'9 actuarial valuation 精算师估值
?\F ,}e actuary 精算师
k*c:%vC! ad referendum agreement 暂定协议；有待覆核的协定
r5iO%JFg ad valorem duty 从价税；按值征税
7< ^D7 ad valorem duty system 从价税制
7RD` * s ad valorem fee 从价费
xD?{Hw>QT# ad valorem tariff 从价关税
*Ucyxpu~$ additional allowance 额外免税额
P e wPl0 additional amount for unexpired risk 未过期风险的额外款额
JkxS1 additional assessable profit 补加应评税利润
khv! \^&DD additional assessment 补加评税
|P JW2PN additional commitment 额外承担
S c~kO4 additional commitment vote 额外承担拨款
Z ''P5B; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RLHe;-*b]I additional dependent parent allowance 供养父母额外免税额
kyo ,yD additional provision 额外拨款
rw\4KI@ L additional stamp duty 附加印花税
2aj e$w- additional tax 补加税罚款；补加税款
\+AH>I;vO Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wbS++cF< adjudged bankrupt 被裁定破产
c\b>4 &n adjudicated bankrupt 裁定破产人
S~Hj.
d4/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
E0DE FB adjudication of bankruptcy 裁定破产；宣告破产
"&+0jfLY+ adjudication of insolvency 裁定无力偿还债务
L2h+[f adjusted actual 经调整的实数；调整后的实数
_5Ll L#) adjusted current assets 经调整的流动资产；调整后的流动资产
^c7L !F adjusted figure 经调整的数字；调整后的数额
anwn!Eqk" adjusted liabilities 经调整的负债；调整后的负债
Hf-F-~ E adjusted loss 经调整的亏损；调整后的亏损
Go67VqJr 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
Elq8WtS adjusted profit 经调整的利润；调整后的利润
? 3Fo:Z`@F adjusted surplus 经调整的盈余额；调整后的盈余额
-)I _+N adjusted value 经调整的价值；调整后的价值
y d$37G|n adjustment 调整；修订；理算〔保险〕
zLn#p] adjustment centre 调剂中心
d#tUG~jc adjustment lag 调整过程的时间差距；调整时差
Ji[w; [qL adjustment mechanism 调整机制
?hu 9c adjustment of loss 亏损调整
V V 4_ adjustment process 调整过程；调整程序
|#B"j1D,H adjustment range 调整幅度
m #eD v* administered exchange rate 受管制汇率
@&W?e?O ~G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Mww]l[1'EL administration expenses 行政费用
Z 7/dRc
administration fee 手续费；行政费
yW&i Uh=0 administration in bankruptcy 破产管理
>dl!Ep administration order 遗产管理令
E )E! administrator 管理人；遗产管理人
mC7 Y * administrator of the estate 遗产管理人
<Gw< (M admission of debt 债项承认书
>`uS NY"tO admission of proof 接纳债权证明
c kk [n advance 放贷款项；垫付款项；预支款项；预付款项
ZkJM?Fzq advance account 暂支帐目；预付款帐户
!T~d5^l! advance compensation 预付补偿金
p o`$^TB^+ advance from shareholder 股东垫款
ezvaAhd{ advance pending reimbursement 预支以待日后付还
QBy*y $ advanced economy 先进经济体系
+*DX(v"BH advancement 预付；预付财产
eQx"nl3U% advances warrant 垫款令
gsp 7N advancing 贷出
!q/lgpEi adverse balance 逆差
QA(,K}z~^S adverse exchange 逆汇
^-!HbbVv advertisement addressed to shareholders 在报章刊登的致股东通告
^!qmlx* advice for collection 托收通知书
N96BWgT advice of drawing 提款通知书；汇票通知书
Q2NnpsA^6 advice of payment 付款通知
,]mwk~HeF Advisory Committee [Securities and Futures Commission]
3>" h*U# 谘询委员会〔证券及期货事务监察委员会〕
H=#Jg;_w Advisory Committee on Diversification 经济多元化谘询委员会
C(|5,P#5 affidavit 誓章；遗产申报誓章
R6XMBYK^ affidavit of no receipt 述明无收款的誓章
tl5IwrF6; affiliate 联号；联营公司；附属公司
Cpcd`y=IN affiliated company 附属公司；联号；联营公司
PuJ{!S\T7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=.hDf <U affordability 负担能力
9VE;I:NO3 African Development Bank [AfDB] 非洲开发银行
{UBQ?7.jE after-acquired property 事后取得的财产
k#J G after-hours dealing 市后交易
l%(`<a]VIB after-tax profit 税后盈利；税后利润；税后溢利
n;-r
W;Z O agency agreement 代理协议
%UQB?dkf$ agency expenses 代理机构的开支
NCFV agency fee 代理费
nln6:^ w Agency Law 《代理法》
*v ^"4 agent 代理人；承销人
#cG479X" agent of company 公司代理人
| S:!+[ agent's fee 代理人费；经纪费
tC:,!4 P$ aggregate 总计；总数；总体数字
'5/}MMT aggregate amount 总款额；总额
D!a5#+\C aggregate assets and liabilities 总体资产与负债
_-J @$d% aggregate at constant price 按固定价格计算的总体数字
t=r Ac yNM aggregate demand 总需求
J lQT5k aggregate gross position 总持仓量
m`IQ+, e aggregate limit 总限额
t} i97 ; aggregate of salaries tax 合计薪俸税
BemkCj2
aggregate performance 总体表现；总体业绩
chm J | aggregate supply 总体供应
psX%.95Y aggregate surplus 总盈余
.00=U;H%` aggregate total 整体总额
@1?]$?u& aggregate value 总值；合计价值
1 bZiPG{ aggregated basis 合计基准
36x:(-GFq aggregated net chargeable income 合计应课税入息实额
G+ v, Hi1 aggregation 合并计算；合计；总和
p
<= % aggregation of incomes of husband and wife 夫妇入息合并计算
:n9xH aggregation of property 财产的总和
zk'K.!
`^ agio 差价；贴水
<yI,cM<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》
pJIE@Q|hi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`m 3QT3B 《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》
nH>V D a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eS X[J6 《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》
Ogke*qM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#;LMtDaL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
aXbNDj
][ agreement for a settlement 授产协议
OZ'.}((?n agreement for assignment 转让协议
+lg F/y6 agreement for sale 售卖协议；买卖协议
).}k6v[4) agreement for sale and purchase 买卖协议
L;M^>{> agreement for the payment of interest 支付利息协议
Sci4EGc agreement for the repayment of money 还款协议
vdT+,x` agreement of reinsurance 再保险协议
8| e$ Agricultural Bank of China 中国农业银行
g"]<J & air passenger departure tax 飞机乘客离境税
MkW1FjdP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vDW&pF_eI> airport tax 机场税
xw+<p alcohol duty 酒精税
_TO i
[G T alienation 让与；让渡；转让
nl'J.d J e alimony 生活费；赡养费
XK%W^a*x All Ordinaries Index [AOI] 所有普通股指数
;4kx >x*H all risks 全险；综合险
`Ix s7{&jU All Sales Record for Stock Market 《股票市场成交报告》
& cu] vw Allied Capital Resources Limited 新联财务有限公司
X vu) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Q&upxE4-~ allocation letter 拨款信件
n4WSV allocation of fund 分配款项；预留款项
j!S 1Y0CV allocation of profit 利润分配；溢利分配
I[=Wmxa?r allocation warrant 拨款令
V Z2.w4b allotment 分配；配股
hg&w=l allotment notice 股份配售通知；配股通知
R 5K-KSvW allotment of shares 股份分配
P(pd0,%i;a allowable 可获宽免；免税的
f^!11/Wv allowable business loss 可扣除的营业亏损
a: yB%:2 allowable expenses 可扣税的支出
8B *E+f0 allowance 免税额；津贴；备抵；准备金
,Um 5S 6 Z allowance for debts 债项的免税额
9 V=<| 2 allowance for depreciation by wear and tear 耗损折旧免税额
+MNSZLP] allowance for funeral expenses 殡殓费的免税额
7 MO allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JlC<MQ? allowance for repairs and outgoings 修葺及支出方面的免税额
D |TLTF" allowance to debtor 给债务人的津贴
!K3i -zY alteration of capital 资本更改
3` &VRF8 alternate trustee 候补受托人
#)_J)/h amalgamation 合并
oUQGLl!V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d&aBs++T ambit of charges 征税范围；收费范围
X)Dqeb6 amended valuation 经修订的估值
;Ze"<U American Commodities Exchange 美国商品交易所
/&D'V_Q`* American Express Bank Limited 美国运通银行
0 W~.WkD American Stock Exchange 美国证券交易所
=MT j4VXh" amortization 摊销
u}Ei_
O<z amount due from banks 存放银行同业的款项
Job /@> ; amount due from banks abroad 存放海外银行同业的款项
N@cMM1 amount due from holding companies 控股公司欠款
n 5~=qQK2 amount due from local banks 存放本港银行同业的款项
v]WH8GI amount due to banks 银行同业的存款
UvPp~N 7, amount due to banks abroad 海外银行同业的存款
uQ :Qb| amount due to holding companies 控股公司存款
PM~bM3Ei amount due to local banks 本港银行同业的存款
_&W0e} 4 amount due to outport banks 外埠银行同业的存款
\ |4 Ca't amount for note issue 发行纸币的款额
,dHP`j ? amount of bond 担保契据的款额
oy2(A g\ amount of consideration 代价款额
D3 %l4.h amount of contribution 供款数额
RR x`}E9, amount of indebtedness 负债款额
cJP'ShnCh amount of principal of the loan 贷款本金额
6RH/V:YY amount of rates chargeable 应征差饷数额
Sdg b#?MR| amount of share capital 股本额
5Xwk*@t2a amount of sums assured 承保款额
uDILj OT amount of variation 变动幅度
*Jb_=j*) amount of vote 拨款数额
U+4HG amount payable 应付款额
OYBotk]{1 amount receivable 应收款额
)*!1bgXQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dKU5 ; analysis 分析
|xq} '.C ancillary risk 附属风险
"YuZ fL`bb annual account 周年帐目；周年帐目报表；年度决算；年结
& c20x+ annual accounting date 年结日期
IK8% Q(.c annual allowance 每年免税额；年积金；年度津贴；年津
j,}4TDWa annual balance 年度余额
d F$KrwDK
annual disposable income 每年可动用收入
NeY"6!;k annual estimates 周年预算
R @"`~#$$ annual fee 年费
}W1^t annual general meeting 周年大会
(Ar?QwP9> annual growth rate 年增率；每年增长率
GUKDhg,W annual long-term supplement 长期个案每年补助金
* !X4&#xP annual pensionable emolument 可供计算退休金的年薪
?hKm&B;d annual report 年报
l x7Kw% Annual Report on the Consumer Price Index 《消费物价指数年报》
_]P
a>8X* annual return 周年报表；周年申报表；每年报税表格
b<\$d 4Qy Annual Return Rules 《周年报表规则》
.
/Y&\ < annual review of consumer prices 每年消费物价回顾
6mwvI4) annual roll-forward basis 逐年延展方式
"s% 686Vz annual salary 年薪
r9?o$=T annual statement 年度报表；年度决算表
+hpSxdAz4 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
$> ;a 'f~ annuitant 年金受益人
4*iHw+%mq annuity 年金
3M w}R6g@# annuity contract 年金合约
$ cq!RgRn annuity on human life 人寿年金
Q ]/B/ antecedent debt 先前的债项
^ZR8s^X ante-dated cheque 倒填日期支票
#7+]%;h anticipated expenditure 预期开支
_y>}#6B anticipated net profit 预期纯利
ikr7DBLt anticipated revenue 预期收入
.`Sw,XL5 anti-inflation measure 反通货膨胀措施
|IAW{ _9)U anti-inflationary stance 反通货膨胀立场
u-kZW1wrQ apparent deficit 表面赤字
bhn5Lz$z apparent financial solvency 表面偿债能力
|Hf l&3 apparent partner 表面合伙人
qT$ )Rb& application for personal assessment 个人入息课税申请书
a/ 34WFC application of fund 资金应用
8|6~o.B.G application to release as liquidator and to destruct the books of accounts and documents
*(icR 申请免除清盘人职务及毁灭帐簿与文件
of=ql appointed actuary 委任精算师
X>}@EHT appointed auditor 委任核数师；委任审计师
Mo_$b8i appointed trustee 委任的受托人
ZE qE$: appointer 委任人
IY LZ
+ > apportioned pro rata 按比例分摊
}Fm\+JOS
apportionment 分配；分摊
bfhz?,b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^@K
WYAAW5 apportionment formula 分摊方程式
.D!WO apportionment of estate duty 遗产税的分摊
z<i,D08|d appraisal 估价；评估
J
B(<.E 2 appreciable growth 可观增长
=D5wqCT(Q appreciable impact 显着影响
[EER4@_ appreciable increase 可观增长
pu#[p a
appreciation 增值；升值
7C?E z%a@ appreciation against other currencies 相对其他货币升值
~{$L 9;x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^;4YZwW5w appreciation tax 增值税
I )5<DZB9 appropriation 拨款；拨用；拨付
fq=:h\\G appropriation account 拨款帐目
^\T]r<rCY Appropriation Bill 拨款法案
W6i3Psjsw appropriation-in-aid system 补助拨款办法
[Eru yWK approved assets 核准资产
tJAnuhX approved basket stock 认可一篮子证券
Td & d,; approved budget 核准预算
&y\igX1 approved charitable donation 认可慈善捐款
ni<[G0#T approved charitable institution 认可慈善机构
>x *)GPDa approved currency 核准货币；认可货币
i(Vm! Y82 approved estimates 核准预算
&}E:jt} approved estimates of expenditure 核准开支预算
uRpBeH]Z" approved overseas insurer 核准海外保险人
`
jyKCm.$# approved overseas trust company 核准海外信托公司
a5 bPEJ=I approved pooled investment fund 核准汇集投资基金
vzG ABP approved provident fund scheme 认可公积金计划
\ FXp*FbQ approved provision 核准拨款
~?d>fR:X approved redeemable share 核准可赎回股份
;Yv14 {T! approved regional stock 认可地区性证券
>uHb ^ approved retirement scheme 认可退休金计划
{!r#f(?uT approved subordinated loan 核准附属贷款
R+uw/LG arbitrage 套戥；套汇；套利
;?`@"YG) arbitrageur 套戥者；套汇者
%4/xH 9 arbitrary amount 临时款项
C5MqwNX arrangement 措施；安排；协定
W "k| K: arrears 欠款
#
M>wH`Q# arrears of pay 欠付薪酬
+|0 t arrears of revenue 逾期未收税款；逾期未收的帐项
xh r[ A articles of association 组织章程；组织细则；组织章程细则
}#bZ 8tm& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6bUl > 4 ascertainment of profit 确定利润
bS%C?8 "Asia Clear" “亚洲结算系统”
tpGCrn2w> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%I0}4$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&Sa~/!M Asian Development Fund [ADF] 亚洲发展基金
7D9]R#-K Asian dollar bond 亚洲美元债券
]Zk}ZG>6 Asian dollar market 亚洲美元市场
QAUykS8 Asian dollar rate 亚洲美元利率
o} {-j
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=ajLa/m' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_*n)mlLln asked price 沽盘；喊价；索价；卖方报价
7@3sUA_Go assessable income 应评税入息
g>T assessable loss 应评税亏损
ai9 assessable profit 应评税利润
s [T{c. F assessable value 应评税值
/B[}I}X assessed profit 估定利润
U!Mf]3
assessed value 经评估价值
x,uBJ assessment 评税；评定；估价；评税单
U6c@Et , assessment number 评税编号；估价编号
.
pP7"E4] assessment of additional tax 补加税评税
,cD 1{T\ assessment of performance 业绩评估；实绩评价
L;lk.~V4T Assessor 评税主任
32^#RlSu8 asset price bubbles 资产价格泡沫
A_F0\ EN* asset-backed securities 具资产保证的证券
}*Zo6{B- assets accretion 资产增值
- wWRm assets and liabilities 资产与负债
~bGC/I;W> assets betterment statement 资产递增表；资产改进表
U(Z!J6{c assets lending 实物放款；有抵押贷款
Cm410 =b assets of the company passing on the death 死者去世时转移的公司资产
,J& 9kYz assets pledged as security for liabilities 用作负债抵押的资产
7>&1nBh. f assets portfolio 资产投资组合
}LQ\a8]< assets price 资产价格
$Elkhe]O % assets quality 资产质素
Qt~B#R.
V assets realization 资产变现
ckWkZ
78\ assets refinancing arrangement 资产再集资安排
I^:F)a: assets securitization 资产证券化
bRsc-Fz6 assets situated outside Hong Kong 在香港以外地方的资产
;W ~4L+e assets stripping 削减资产；拆卖资产
}^9pa U assets value 资产值
I&\4C.\ > assignee 承让人
AK;^9b-}q: assignment 转让；转让书；转让契
x?=B\8m assignment of interest 权益转让
}AJ L,Q7q assignment of letters patent and trade mark 专利证书及商标转让
1daL y assignment of property 物业转让；物业转让书
Gnv!]c&S>l assignment right 转让权
{$|/|* assignor 转让人
I=5dYq4 l associate 有联系的人；有关连人士；相联者；合伙人；联系人
i*68- n Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PkO!'X associate member 附属会员
])UwC-l associated body corporate 相联法人团体
I*( 1.%:m associated company 相联公司；联属公司
j.B>v\b_3 associated corporation 相联法团
f~ R[&q + Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A _i zSzC1 公认会计师公会〔英国〕
bBG/gQ Association of Futures Exchange Brokers 香港期货经纪协会
*v& *% B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}H2#H7!H association of underwriters 承保人组织
l?<q
YjI assumption of control 接管
+`Fb_m)f assurance 担保；保险；转易；转易书
P9s_2 KOF assurance of interest 权益的转易
'e85s%ru at 19XX price 按一九ＸＸ年价格计算
8$m1eQ`{ at a discount 按赔价计算；按贴水价格计算；打折扣
BjvdnbJg at a premium 按溢价计算；按升水价格计算
rei5 {PC at call 通知付款；按通知
\OA
L Or at constant market price 按固定市价计算
Ih3$ at constant price 按固定价格计算
FR["e1<0 at cost 按成本计算
dE GX3 - at current market price 按当时市价计算；按现时市价计算
3fl7~Lw, at current price 按当时价格计算；按现时价格计算
ZMJ3NN]F at factor cost 按要素成本计算；按生产要素成本计算
fyrd `R at money-of-the-day price 按付款当日价格计算
cd+^=esSO at or better 按指定或较佳价位〔买卖指令〕
Z)5klg$c at par 按面值计算；平价
.jaZ|nN8` at sight 见票即付
>3!DOv at the close 按收市盘
LyV#j>gD at the opening 按开市盘
*F|+2?a:$ attestation 见证；见证条款
BCBU b at-the-money option 平价期权
#fN/LO attorney 受权人；受托代表人
L^)qe^%3 attornment 新拥有人承认书
C/ attributable profit 可归属利润
*_#&"(P attributable share value 可归属股份价值
g&kH'fR 8 Auckland Stock Exchange 奥克兰证券交易所
SM$\;)L auction 拍卖
G:DSWW} auctioneer 拍卖商
b Oe<\Y$ audit 审计；核数
>] -<uT_ Audit Commission 审计署
p7$3`t 6u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)tvc/)&A} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
_0m}z%rI audit review 帐目审查
F^]aC98]1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8yvJ`eL- audited account 审计帐目；经审计的帐目
*0\k
Z,#BJ audited annual account 经审计的周年帐目
&1~Re.* B audited balance sheet 经审计的资产负债表
H) cQO?B auditor 核数师；核数主任；审计师
*#6|!%? g auditor's certificate 核数师证明书；审计师证明书
V_ lGj auditor's report 核数师报告；审计师报告
cCk1'D|X[e Aussie bond 澳元债券
pagC(F austerity budget 紧缩预算
r.?+gW!C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A]#_"fayo Australia All Ordinaries Index 澳洲所有普通股票指数
W#V fX!~ Australian Dollar [AUD] 澳元
[NjajA~z>F Australian Options Market 澳大利亚期权市场
O /$ v69: Australian Securities Commission 澳洲证券事务监察委员会
9\:w8M X' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DP0Z*8Ia Australian Stock Exchange 澳大利亚证券交易所
3<3t;&e Austrian Schilling [ATS] 奥地利先令
Z@u ;Z[@ authentication 认证；鉴证
]o `4Z" authority to purchase 委托购买证；委购书
?`"<DH~:0B authorization 认可；核准；授权；授权书
Bu' :2"7 authorization by direction 指示授权
TG?fUD V authorization by instruction 指令授权
C`pan /t authorization by warrant 令状授权
=O,e97 authorization of unit trust 单位信托的认可
gkLr]z v authorized agent 指定代理人
oW8;^u authorized capital 法定资本
f@L \E>t authorized clerk 出市员
il7 !} authorized dealer 认可交易商
9c%(]Rn: authorized financial institution 认可财务机构
Gy$o7|PA"{ authorized fund 认可基金
g{]e j authorized fund house 获授权的基金公司；认可基金公司
sE}sE=\ authorized institution 认可机构
^&HI +M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X!m;uJZp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bu;vpNa authorized insurer 获授权保险人；获认可承保人
]Px:d+wX: authorized investment 特准投资项目
ypxC1E authorized person 获授权人
S;BP`g<l= authorized representative 获授权代表
WV j&0 authorized share capital 法定股本
J09ZK8
hK automated quotation system 自动报价系统
*x5o=)Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
27$\sG|g 自动交易系统〔香港期货交易所有限公司〕
N!Rt;Xm2@ automatic adjustment mechanism 自动调整机制
wAPO{3 automatic adjustment system 自动调整系统
X+\0%| Automatic Clearing House 自动票据交换所
7@3M]5:3g automatic exchange rates accumulation system 自动化汇率累集系统
!SN6
?Xy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m[{nm95QZ automatic teller machine [ATM] 自动柜员机
-)<JBs> autopay 自动转帐
WGluZhRuT3 available assets 可用资产
N:5b1TdI, available fiscal reserve 现存财政储备
WI%zr2T available profit 可用利润
eUYG96Jw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4U:DJ_GN average 平均；平均数；海损
WtMcI>4w average basic salary 平均基本薪金
uLF\K+cz average consumer expenditure 平均消费开支；一般消费开支
3$;J0{&[i average cost 平均成本
N
c9<X average cost of land production 增辟土地平均成本
Ogn,1nm% average daily turnover 平均每日成交额
/\Jc:v#Q average daily wage rate 平均每日工资率
-0/=k_q_ average expenditure pattern 平均开支模式
{3jm%ex average growth rate 平均增长率
@
$ 9m>6V average net fixed assets 固定资产平均净值
*'s&/vEy average of relatives 相对价格平均数
+W!'B
r average price 平均价格
Id; mn}+~ average propensity to consume 平均消费倾向；一般消费倾向
9[B<r z average propensity to save 平均储蓄倾向；一般储蓄倾向
;I[ . average rate 平均率
& 0?DL average revenue 平均收入；平均收益
H;4oZ[g average stock 平均库存；平均存货
uV/)Gb*j average yearly rent 平均年租
} 6F_2S3c avoidance of double taxation 避免双重课税
NWaI[P avoidance of tax 避税
