A:
Z) 2d4:uv A share Ａ股；甲类股份
GZ,MC?W abatement of tax 减税；减扣免税额
<U1T_fiBoc ABN AMRO Bank N.V. 荷兰银行
1dw{:X=j above-the-line expenditure 线上项目支出；经常预算支出
MfHOn YV above-the-line receipt 线上项目收入；经常预算收入
6@t& ABSA Asia Limited 南非联合亚洲有限公司
2QM{e!9 absolute change 绝对数值变更
FO%pdLs, absolute expenditure 实际开支
'^ > }
=f absolute guideline figure 绝对准则数字
8Znr1=1
absolute interest 绝对权益
6u lx0$[ absolute order of discharge 绝对破产解除令
K@{0]6 absolute profit margin 绝对利润幅度
$#p5BQQ| absolute value 实值；绝对值
6<$.Z-, absolutely vested interest 绝对既得权益
o B o*<6 absorbed cost 已吸收成本；已分摊成本
{it}\[3 absorption 吸收；分摊；合并
tx~,7TMS/ absorption rate 吸收率；摊配率；分摊率
~!q n KM>[ ACB Finance Limited 亚洲商业财务有限公司
NjpWK ;L acceptable form of reciprocity 合理的互惠条件
u[Kz^ga< acceptable rate 适当利率；适当汇率
vdC 0tax acceptance agreement 承兑协议
[l3\0e6-/ acceptance for honour 参加承兑
B^r? N-Z A acceptor 承兑人；接受人；受票人
;?tH8jf> acceptor for honour 参加承兑人
K) fKL
accident insurance 意外保险
@j_o CDS Accident Insurance Association of Hong Kong 香港意外保险公会
h7^&: accident insurance scheme 意外保险计划
P.C?/7$7Z+ accident year basis 意外年度基准
|Z{#DOT accommodation 通融；贷款
?d^6ynzn accommodation bill 通融票据；空头票据
Nr~!5X O accommodation party 汇票代发人
_uLpU4# ? account balance 帐户余额；帐户结余
BDvkY account book 帐簿
,]7ouH$H} account collected in advance 预收款项
HI 1 T account current book 往来帐簿
7Q9Hk(Z9 account of after-acquired property 事后取得的财产报告
}DS%?6}Sy account of defaulter 拖欠帐目
GIH{tr1:< account payable 应付帐款
wT\BA'VQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
l<GN<[/.+ account receivable 应收帐款
7@%qm|i>w account receivable report 应收帐款报表
boGdZ2$h4 account statement 结单；帐单；会计财务报表
|1(x2x%}D^ account title 帐户名称；会计科目
|+W{c`KL accountant's report 会计师报告
-X!<$<\ y; Accountant's Report Rules 会计师报告规则
;!A8A4~nu accounting and auditing procedure 会计与审计程序；会计与核数程序
t;6 < k7h Accounting Arrangements 《会计安排》
"aF2:E' accounting basis 会计基础
F
| BY]{ accounting by Official Receiver 破产管理署署长呈交的帐目
bs?\
)R 5/ Accounting Circular 《会计通告》
~`FRU/@r accounting class 会计类别
g9|OhymB accounting date 记帐日期；会计结算日期
{)l Zfj}l accounting for money 款项核算
M,@M5o2u Accounting Officer 会计主任
m+;U,[%[*E accounting period 会计报告期；会计期
n =V|NrU accounting policy 会计政策；会计方针
<O0tg[ub accounting practice 会计惯例
i0K 2#}=^ accounting principle 会计准则
P dqvXc accounting record 会计记录
?Y3i-jY accounting report 会计报告
Qe>_\-f
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VsL,t\67 Accounting Society of China 中国会计学会
G\dPGPPM
accounting statement 会计报表
i/+^C($'f accounting system 会计制度；会计系统
g;'S5w9S accounting transaction 会计事项；帐务交易
H=C~h\me? accounting treatment 会计处理
x-k-Pd accounting year 会计年度
.1RQ}Ro,< accretion 增值；添加
hdx_Tduue accrual 应计项目；应累算数目
9 d a=q accrual basis 应计制；权责发生制
(WC
=om accrual basis accounting 应计制会计；权责发生制会计
[mu8V+8@d4 accrue 应累算；应计
tj~r>SRb+ accrued benefit 应累算利益
pNOE
KiJ accrued charges 应计费用
~6n|GxR.[ accrued cumulative preference share dividend 应累算的累积优先股股息
PiM(QR accrued expenses 应累算费用
5?SE?VC=t accrued interest payable 应付利息；应计未付利息
2|lR@L sr accrued interest receivable 应收利息；应计未收利息
zPp22 accrued right 累算权益
N^$ q;% accruing profit 应累算的利润
#% k_V+o3 accumulated fiscal reserve 累积财政储备
W ,6q1 accumulated profit 累积利润；滚存溢利
iv_3R}IbX accumulated reserve 累积储备
JI]Lz1i accumulation of surplus income 累积收益盈余
f&4+-w.:V| acquired assets 既得资产
y EfAa 6 acquisition 收购；购置；取得
s(3u\#P acquisition cost 购置成本
m_oUl(pk acquisition expenses 购置费用
~6kF`}5 acquisition of 100% interest 收购全部股权
n'^`;- acquisition of control 取得控制权
|.$ B,cEd acquisition of fixed assets 购置固定资产
F$tzsz,9n acquisition of shell “买壳”
Nuot[1k S acquisition price 收购价
H!]&"V77 act of God 天灾
-%MXt acting partner 执事合伙人
S8dfe~ |7: active market 买卖活跃的市场；交投畅旺的市场；旺市
/B?wn=][ active partner 积极参与的合伙人
aC2Vz9e active trading 交投活跃
01 -rBto$ actual circulation 实际流通
h<3b+*wYJC actual cost 实际成本
Nm z 5:Rq actual expenditure 实际开支；实际支出
j%
7Gje[ actual income 实际入息；实际收入；实际收益
lq OpADLS3 actual market 现货市场
#Mn?Nn actual price 现货价；实际价格
ME]4tu actual profit 实际利润
onSt%5{P%X actual quotation 实盘；实际价位；实际报价
? wG actual year basis 按实际年度计算
i
/[{xRXiR actuals 实货
,Ohhl`q( actuarial investigation 精算调查
`)y
;7%- actuarial principle 精算原则
DSRc4 |L actuarial report 精算师报告
i4D]> Actuarial Society of Hong Kong 香港精算学会
^UKY1Q . actuarial valuation 精算师估值
C;HEv q7 actuary 精算师
$7Hwu^c( ad referendum agreement 暂定协议；有待覆核的协定
v\6.#>NQ ad valorem duty 从价税；按值征税
F]6G<6T[ ad valorem duty system 从价税制
I\6C0 x ad valorem fee 从价费
'+/m t_re= ad valorem tariff 从价关税
9ns( F: additional allowance 额外免税额
wsB-(
0- additional amount for unexpired risk 未过期风险的额外款额
{l$)X additional assessable profit 补加应评税利润
A4@z+ebb l additional assessment 补加评税
S y <E@1 additional commitment 额外承担
ty['yV-;a additional commitment vote 额外承担拨款
h SS9mQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=<H ekiYM additional dependent parent allowance 供养父母额外免税额
G `%r nu additional provision 额外拨款
@JhkUGG]p additional stamp duty 附加印花税
)J @[8 x` additional tax 补加税罚款；补加税款
J[?oV;O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jRC{8^98 adjudged bankrupt 被裁定破产
qpe9?`vVX adjudicated bankrupt 裁定破产人
oQ]FyV adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ry X11XU adjudication of bankruptcy 裁定破产；宣告破产
*(yw6(9% adjudication of insolvency 裁定无力偿还债务
c{1)- &W adjusted actual 经调整的实数；调整后的实数
R P~67L adjusted current assets 经调整的流动资产；调整后的流动资产
Zj]tiN f\" adjusted figure 经调整的数字；调整后的数额
2* w`l|Sx adjusted liabilities 经调整的负债；调整后的负债
npkT>dB+ adjusted loss 经调整的亏损；调整后的亏损
<Nrtkf 4-O 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
Pzzzv^+ adjusted profit 经调整的利润；调整后的利润
4K:Aqqhds adjusted surplus 经调整的盈余额；调整后的盈余额
)fXw ~ adjusted value 经调整的价值；调整后的价值
F~eYPaEKy! adjustment 调整；修订；理算〔保险〕
>Vq07R adjustment centre 调剂中心
/'DAB** adjustment lag 调整过程的时间差距；调整时差
+sn0bi/rG adjustment mechanism 调整机制
v 2]N5 adjustment of loss 亏损调整
?SYmsaSr5 adjustment process 调整过程；调整程序
,x&WE@tD | adjustment range 调整幅度
W#g!Usf:/ administered exchange rate 受管制汇率
I_8 n>\u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-!~pa^j administration expenses 行政费用
RjUrpS[I administration fee 手续费；行政费
h~sTi administration in bankruptcy 破产管理
o<48' > [ administration order 遗产管理令
> V)#y$Z administrator 管理人；遗产管理人
bz nMD administrator of the estate 遗产管理人
\Kui`X admission of debt 债项承认书
nnRb admission of proof 接纳债权证明
X{cB%to advance 放贷款项；垫付款项；预支款项；预付款项
*^ [6uaa advance account 暂支帐目；预付款帐户
Xmmj.ZUr advance compensation 预付补偿金
x4kQG e( advance from shareholder 股东垫款
]lGkZyU hI advance pending reimbursement 预支以待日后付还
zwQ #Yvd advanced economy 先进经济体系
U+B{\38
advancement 预付；预付财产
] rqx><!
advances warrant 垫款令
~P}ng{x4z advancing 贷出
cy6YajOk7 adverse balance 逆差
9
AD* adverse exchange 逆汇
Da[#X`Kp$ advertisement addressed to shareholders 在报章刊登的致股东通告
Y]6d Yq{k advice for collection 托收通知书
KI\bV0$p< advice of drawing 提款通知书；汇票通知书
` *Wg&u advice of payment 付款通知
RRy D<7s1 Advisory Committee [Securities and Futures Commission]
H'$H@Kn]- 谘询委员会〔证券及期货事务监察委员会〕
%?V~7tHm> Advisory Committee on Diversification 经济多元化谘询委员会
_M8'~$Sg affidavit 誓章；遗产申报誓章
EVqqOp1$v4 affidavit of no receipt 述明无收款的誓章
au=@]n#<( affiliate 联号；联营公司；附属公司
W^HE1Dt] affiliated company 附属公司；联号；联营公司
a|y'-r90 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#G (ivRo affordability 负担能力
8H };p u2 African Development Bank [AfDB] 非洲开发银行
e:MbMj6` after-acquired property 事后取得的财产
/:
-&b#+ after-hours dealing 市后交易
,\+N}F^
after-tax profit 税后盈利；税后利润；税后溢利
FU*q9s ` agency agreement 代理协议
fS '` 9 agency expenses 代理机构的开支
\ 6taC agency fee 代理费
{l/`m.Z Agency Law 《代理法》
1jz u-s ,F agent 代理人；承销人
G
9 &,` agent of company 公司代理人
cna%;f. agent's fee 代理人费；经纪费
M). CyY;bm aggregate 总计；总数；总体数字
Zr6.Nw aggregate amount 总款额；总额
g*_ n|7pB aggregate assets and liabilities 总体资产与负债
}vP (SF 6 aggregate at constant price 按固定价格计算的总体数字
O`_, _ aggregate demand 总需求
)j}#6r aggregate gross position 总持仓量
mIrN~)C4\ aggregate limit 总限额
FnOa hLS aggregate of salaries tax 合计薪俸税
>U\P^yU aggregate performance 总体表现；总体业绩
]T5\LNyN aggregate supply 总体供应
|DsT $ ~D aggregate surplus 总盈余
By[M|4a aggregate total 整体总额
5(1c?biP& aggregate value 总值；合计价值
4,YL15. aggregated basis 合计基准
A[fTpS ~~% aggregated net chargeable income 合计应课税入息实额
hDg" ?{ aggregation 合并计算；合计；总和
(u@X 5O(a aggregation of incomes of husband and wife 夫妇入息合并计算
NyC&j`d aggregation of property 财产的总和
TntTR"6aD agio 差价；贴水
ZjY?T)WE9 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》
A ^hafBa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u!+;Iy7 《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》
o)b-fAd@$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S 1~EJa5H 《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》
V#Y"0l+~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@|w/`!}9q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x@)cj agreement for a settlement 授产协议
M.qv'zV`xG agreement for assignment 转让协议
1n6%EC| X agreement for sale 售卖协议；买卖协议
Z{
9Io/ agreement for sale and purchase 买卖协议
($UUgjv F agreement for the payment of interest 支付利息协议
>^,?0HP agreement for the repayment of money 还款协议
"Il) _Ui agreement of reinsurance 再保险协议
i;qij[W. z Agricultural Bank of China 中国农业银行
u+6L>7t88I air passenger departure tax 飞机乘客离境税
D^s#pOZS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&>Z;>6J, airport tax 机场税
[\fwnS_1 alcohol duty 酒精税
va VV 1 alienation 让与；让渡；转让
g%ys| alimony 生活费；赡养费
~-sG& u> All Ordinaries Index [AOI] 所有普通股指数
e*I92 all risks 全险；综合险
j-i>Jd7 All Sales Record for Stock Market 《股票市场成交报告》
6h&t% T Allied Capital Resources Limited 新联财务有限公司
\v{HjqVkC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
QAl 4w)F allocation letter 拨款信件
6N Ogi allocation of fund 分配款项；预留款项
mL#$8wUdt{ allocation of profit 利润分配；溢利分配
/c!^(5K
fT allocation warrant 拨款令
noB8*n0 allotment 分配；配股
0 Q#}: allotment notice 股份配售通知；配股通知
i&)([C0z$ allotment of shares 股份分配
qv:DpK allowable 可获宽免；免税的
o7PS1qcya< allowable business loss 可扣除的营业亏损
j}J=ZLr/V" allowable expenses 可扣税的支出
_ q>|pt.W allowance 免税额；津贴；备抵；准备金
,j(E>g3 allowance for debts 债项的免税额
]w4?OK( j allowance for depreciation by wear and tear 耗损折旧免税额
>s.y1Vg~C allowance for funeral expenses 殡殓费的免税额
CZy3]O"qW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g{>0Pa 1?C allowance for repairs and outgoings 修葺及支出方面的免税额
.Tw:Y,G allowance to debtor 给债务人的津贴
V`c,U 7[/ alteration of capital 资本更改
i>-#QKqJ alternate trustee 候补受托人
33~8@]b amalgamation 合并
,@M<O!%Cs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pnL [FM c ambit of charges 征税范围；收费范围
T>hm\ ! amended valuation 经修订的估值
G%!i="/9 American Commodities Exchange 美国商品交易所
>xF&>SDC American Express Bank Limited 美国运通银行
S$40nM American Stock Exchange 美国证券交易所
f1U8 b*F< amortization 摊销
7&]|c?([4 amount due from banks 存放银行同业的款项
S
{+Z.P amount due from banks abroad 存放海外银行同业的款项
el2<W=^M amount due from holding companies 控股公司欠款
&U([Wd?E2 amount due from local banks 存放本港银行同业的款项
BbL]0i amount due to banks 银行同业的存款
GZuWA a amount due to banks abroad 海外银行同业的存款
BT$Oh4y4 amount due to holding companies 控股公司存款
3U!=R- amount due to local banks 本港银行同业的存款
|S<!' rY amount due to outport banks 外埠银行同业的存款
gg#lI| amount for note issue 发行纸币的款额
~o K0k_{~ amount of bond 担保契据的款额
g2M1 zRm; amount of consideration 代价款额
\W= Z`w3 amount of contribution 供款数额
^;[_CF _ amount of indebtedness 负债款额
$Tt.r amount of principal of the loan 贷款本金额
@W==)S%O amount of rates chargeable 应征差饷数额
:>H {? amount of share capital 股本额
ug"4P.wI amount of sums assured 承保款额
MpJ\4D5G amount of variation 变动幅度
kaIns amount of vote 拨款数额
\PG_i' R amount payable 应付款额
c& h8Qk3 amount receivable 应收款额
2\#$::B9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(4C)]
RHQ analysis 分析
E]a ;Ydf~ ancillary risk 附属风险
q]Xu #: X annual account 周年帐目；周年帐目报表；年度决算；年结
z/p^C~|} annual accounting date 年结日期
Y ;E'gP-J annual allowance 每年免税额；年积金；年度津贴；年津
xh25 *y annual balance 年度余额
i] ,~tT|P annual disposable income 每年可动用收入
7A$mZPKh annual estimates 周年预算
-Edi"B4K annual fee 年费
;K4uu<e \ annual general meeting 周年大会
6o(.zk`d annual growth rate 年增率；每年增长率
/t2H%#v{ annual long-term supplement 长期个案每年补助金
<F-IF7>a annual pensionable emolument 可供计算退休金的年薪
2FO<Z %Y annual report 年报
\CS 4aIp Annual Report on the Consumer Price Index 《消费物价指数年报》
n!Y}D:6c6 annual return 周年报表；周年申报表；每年报税表格
xbHI 4A"Z Annual Return Rules 《周年报表规则》
hKnV=Ha( annual review of consumer prices 每年消费物价回顾
!tx.2m*5 annual roll-forward basis 逐年延展方式
mjk<FXW annual salary 年薪
![]6| G& annual statement 年度报表；年度决算表
ip*^eS^ 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
4/ q
BD annuitant 年金受益人
+Oo-8f* annuity 年金
;'[?H0Jw' annuity contract 年金合约
y~M 6 annuity on human life 人寿年金
%t74 *cX antecedent debt 先前的债项
M[-/ &;`f@ ante-dated cheque 倒填日期支票
fwUF5Y anticipated expenditure 预期开支
$DnR[V}rR! anticipated net profit 预期纯利
`/i/AZ{ anticipated revenue 预期收入
^AXH}g anti-inflation measure 反通货膨胀措施
1L?W+zMO anti-inflationary stance 反通货膨胀立场
8A-*MU`+ apparent deficit 表面赤字
v v5rA 6+ apparent financial solvency 表面偿债能力
J^ PFhu apparent partner 表面合伙人
o,0
Z^"| application for personal assessment 个人入息课税申请书
_oefp*iWS application of fund 资金应用
fI=p^k: application to release as liquidator and to destruct the books of accounts and documents
G$CSZrP. 申请免除清盘人职务及毁灭帐簿与文件
\-[ >bsg appointed actuary 委任精算师
!u4eI0?R? appointed auditor 委任核数师；委任审计师
t.bM]QU!1 appointed trustee 委任的受托人
"W9z>ezp appointer 委任人
^![7X'!;pt apportioned pro rata 按比例分摊
^ 6Yt2Bhs apportionment 分配；分摊
VrhHcvnZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I9#l2<DYlX apportionment formula 分摊方程式
t47;X}y f apportionment of estate duty 遗产税的分摊
P^ lzbWj^ appraisal 估价；评估
L i 9$N"2 appreciable growth 可观增长
Tn\{*A appreciable impact 显着影响
#%#N.tB 5 appreciable increase 可观增长
]ZI@? H?
O appreciation 增值；升值
)g]A
'A= appreciation against other currencies 相对其他货币升值
>-w# &T &K appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B=}QgXg appreciation tax 增值税
&Rz -;66bN appropriation 拨款；拨用；拨付
K&"X7fQ appropriation account 拨款帐目
@ @(O##(7 Appropriation Bill 拨款法案
T5:xia>8O appropriation-in-aid system 补助拨款办法
+-5YmN' approved assets 核准资产
I@#IXH?6 approved basket stock 认可一篮子证券
']1a approved budget 核准预算
nCA~=[&H approved charitable donation 认可慈善捐款
s8' ;4z approved charitable institution 认可慈善机构
I'2I'x\M approved currency 核准货币；认可货币
8"V1h72vcW approved estimates 核准预算
%`/ F> ` approved estimates of expenditure 核准开支预算
"%_T7 A ![ approved overseas insurer 核准海外保险人
z tp2j%' approved overseas trust company 核准海外信托公司
]z# Ita; approved pooled investment fund 核准汇集投资基金
hC]:+.Q+ approved provident fund scheme 认可公积金计划
?k^m|Z approved provision 核准拨款
P1$D[aF9$ approved redeemable share 核准可赎回股份
dAM]ZR< approved regional stock 认可地区性证券
(FGH t/! approved retirement scheme 认可退休金计划
V <ilv< approved subordinated loan 核准附属贷款
|BD2=7,z arbitrage 套戥；套汇；套利
Y^ 8'P /A arbitrageur 套戥者；套汇者
WU,b<PU & arbitrary amount 临时款项
EV|W:;Sg arrangement 措施；安排；协定
_[wG-W/9R arrears 欠款
jL'R4z arrears of pay 欠付薪酬
lWP]}Uy=5~ arrears of revenue 逾期未收税款；逾期未收的帐项
[O]rf+NZ(5 articles of association 组织章程；组织细则；组织章程细则
#v6<9>% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u1. 0-Y? ascertainment of profit 确定利润
m6 gMVon "Asia Clear" “亚洲结算系统”
r{Mn{1:O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?pa pk4w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w2lO[o~x} Asian Development Fund [ADF] 亚洲发展基金
wuSotbc/ Asian dollar bond 亚洲美元债券
6/" #pe^ Asian dollar market 亚洲美元市场
` /B+ Asian dollar rate 亚洲美元利率
z+zEH9.' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}-9 c1&m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y*=Ipdj asked price 沽盘；喊价；索价；卖方报价
VG50n<m9 assessable income 应评税入息
Q=#FvsF#z3 assessable loss 应评税亏损
Z=a ~0& G assessable profit 应评税利润
g!cW`B' assessable value 应评税值
T&Z*=ShH assessed profit 估定利润
d(KK7SQg assessed value 经评估价值
g{K \ assessment 评税；评定；估价；评税单
m )r , assessment number 评税编号；估价编号
j;-2)ZLm assessment of additional tax 补加税评税
J
L1]auO* assessment of performance 业绩评估；实绩评价
Gj[5e w?@ Assessor 评税主任
|nqN95'u+] asset price bubbles 资产价格泡沫
4.~ <|T8 asset-backed securities 具资产保证的证券
3'SN0VL assets accretion 资产增值
,TYFPulYcp assets and liabilities 资产与负债
qT#NS&T!- assets betterment statement 资产递增表；资产改进表
MfdkvJ' assets lending 实物放款；有抵押贷款
nmyDGuzk assets of the company passing on the death 死者去世时转移的公司资产
>Y|P+Z\7 assets pledged as security for liabilities 用作负债抵押的资产
by,3 A assets portfolio 资产投资组合
vRDs~'f assets price 资产价格
Eb5BJ-XeS^ assets quality 资产质素
l=#b7rBP assets realization 资产变现
OO,EUOh-T: assets refinancing arrangement 资产再集资安排
b P V;" assets securitization 资产证券化
VS_I'SPPIc assets situated outside Hong Kong 在香港以外地方的资产
s
E;2;2u" assets stripping 削减资产；拆卖资产
]AN%#1++U assets value 资产值
wb##|XyK<c assignee 承让人
nAX/ u[ assignment 转让；转让书；转让契
GBT219Z@8 assignment of interest 权益转让
&(|Ot`el]v assignment of letters patent and trade mark 专利证书及商标转让
]c6h'} assignment of property 物业转让；物业转让书
10N0?K" assignment right 转让权
O&VA79 \UO assignor 转让人
{Wfwf associate 有联系的人；有关连人士；相联者；合伙人；联系人
- "{hP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OgHqF,0MN associate member 附属会员
]M~ 7L[ associated body corporate 相联法人团体
u0qTP] associated company 相联公司；联属公司
] 8 <`&~a associated corporation 相联法团
ZQ -6n1O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m SO7 r F 公认会计师公会〔英国〕
sG^{
cn Association of Futures Exchange Brokers 香港期货经纪协会
C@pn4[jTl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OXB 5W#$ association of underwriters 承保人组织
*R7bI?ow assumption of control 接管
lB!M;2^)X assurance 担保；保险；转易；转易书
gQ<{NQMzvd assurance of interest 权益的转易
Xxj<Ai 2 at 19XX price 按一九ＸＸ年价格计算
,v?FR
}v at a discount 按赔价计算；按贴水价格计算；打折扣
d\8j!F^= at a premium 按溢价计算；按升水价格计算
T Fz k5 at call 通知付款；按通知
~c*kS E2X at constant market price 按固定市价计算
HJ d{j,M at constant price 按固定价格计算
$-s8 tc( at cost 按成本计算
/ wkrfYRs at current market price 按当时市价计算；按现时市价计算
MIN}5kc< at current price 按当时价格计算；按现时价格计算
O:imX>|u at factor cost 按要素成本计算；按生产要素成本计算
a^Q
?K\c4N at money-of-the-day price 按付款当日价格计算
sI{?4k at or better 按指定或较佳价位〔买卖指令〕
:% +9y @% at par 按面值计算；平价
V=YD qof at sight 见票即付
gN*b~&G at the close 按收市盘
SA%)xGRW at the opening 按开市盘
rMw$T=Oi attestation 见证；见证条款
k"m+i at-the-money option 平价期权
t%@u)b p attorney 受权人；受托代表人
Zb'a+8[ attornment 新拥有人承认书
TKVS%// attributable profit 可归属利润
aEun *V^, attributable share value 可归属股份价值
.
K_Jg$3 Auckland Stock Exchange 奥克兰证券交易所
1{1mL-I; auction 拍卖
~&"'>C# auctioneer 拍卖商
H wz$zF+R audit 审计；核数
bkrl>Im<n Audit Commission 审计署
.
+,{|){c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CdtCxy5 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〕
/-(OJN5F^ audit review 帐目审查
6 B7 F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mXyg\5 audited account 审计帐目；经审计的帐目
q%,y66pFr audited annual account 经审计的周年帐目
!Y/S 2J audited balance sheet 经审计的资产负债表
APCE }%1U auditor 核数师；核数主任；审计师
4ti,R' auditor's certificate 核数师证明书；审计师证明书
~4xn ^.w auditor's report 核数师报告；审计师报告
,| j\x Aussie bond 澳元债券
z.OJ1vY7 austerity budget 紧缩预算
?JW/Stua Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0n ={Mb Australia All Ordinaries Index 澳洲所有普通股票指数
90ov[|MkM Australian Dollar [AUD] 澳元
kv2 H3O Australian Options Market 澳大利亚期权市场
2Zg%4/u,Zp Australian Securities Commission 澳洲证券事务监察委员会
`(6cRT`Wp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h8;H<Y;yQ Australian Stock Exchange 澳大利亚证券交易所
7|o}m}yVx Austrian Schilling [ATS] 奥地利先令
%zhSSB =BJ authentication 认证；鉴证
ih |&q authority to purchase 委托购买证；委购书
,vBB". LY' authorization 认可；核准；授权；授权书
zz8NBO authorization by direction 指示授权
VJ1rU mO~ authorization by instruction 指令授权
n;~'W*Ln0 authorization by warrant 令状授权
Qo*OC 9E` authorization of unit trust 单位信托的认可
s{42_O?,c authorized agent 指定代理人
>g l.ILo authorized capital 法定资本
\ tP*Pz authorized clerk 出市员
NceK>:: 56 authorized dealer 认可交易商
AKS. XW authorized financial institution 认可财务机构
|:SIyXGbY authorized fund 认可基金
^S)t;t@x authorized fund house 获授权的基金公司；认可基金公司
7ZUS authorized institution 认可机构
m\_v{1g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
' t^ r2N/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ri*mu*r\} authorized insurer 获授权保险人；获认可承保人
=Ew 77 authorized investment 特准投资项目
n;QFy5HB8 authorized person 获授权人
_:Jma authorized representative 获授权代表
p[;@9!t authorized share capital 法定股本
8~O0P= automated quotation system 自动报价系统
B3I0H6O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>LB*5 自动交易系统〔香港期货交易所有限公司〕
A+ z}z@K automatic adjustment mechanism 自动调整机制
1D N automatic adjustment system 自动调整系统
jLw|F-v-l< Automatic Clearing House 自动票据交换所
- U;=]o1 automatic exchange rates accumulation system 自动化汇率累集系统
;qcOcm% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jHV)
TBr automatic teller machine [ATM] 自动柜员机
zhY] ! autopay 自动转帐
f=Oj01Ut* available assets 可用资产
.\3gb6S} available fiscal reserve 现存财政储备
4E$d"D5]>p available profit 可用利润
\{qtdTd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+F>erdV average 平均；平均数；海损
Z@AN0?,`~o average basic salary 平均基本薪金
m;q qjzy average consumer expenditure 平均消费开支；一般消费开支
AE Abny
q average cost 平均成本
V@\u<LO0G average cost of land production 增辟土地平均成本
c<{~j~+ average daily turnover 平均每日成交额
cs[nFfM average daily wage rate 平均每日工资率
*q@3yB} average expenditure pattern 平均开支模式
db>"2EE average growth rate 平均增长率
S7@/d HN average net fixed assets 固定资产平均净值
R_vK^Da average of relatives 相对价格平均数
v9Lf |FXo& average price 平均价格
iT+t average propensity to consume 平均消费倾向；一般消费倾向
AdzdYZiM_ average propensity to save 平均储蓄倾向；一般储蓄倾向
s=Kz9WLy average rate 平均率
MVEh<_ average revenue 平均收入；平均收益
^,J>=>,1\ average stock 平均库存；平均存货
474
oVdGx average yearly rent 平均年租
1k{H,p7 avoidance of double taxation 避免双重课税
?/(*cA
avoidance of tax 避税
