A:
;:5Ahfo \ A share Ａ股；甲类股份
?\7$63gBH abatement of tax 减税；减扣免税额
i
SD?y# ABN AMRO Bank N.V. 荷兰银行
)J<VDO:_YA above-the-line expenditure 线上项目支出；经常预算支出
Pv3rDQ/Yt| above-the-line receipt 线上项目收入；经常预算收入
lI"~*"c` ABSA Asia Limited 南非联合亚洲有限公司
2LqJ.HH absolute change 绝对数值变更
B
!}/4 " absolute expenditure 实际开支
\p%,g& ^ x absolute guideline figure 绝对准则数字
@G&2Tbj[` absolute interest 绝对权益
[zv@} @$ absolute order of discharge 绝对破产解除令
(m3
<) absolute profit margin 绝对利润幅度
PZjK6]N\ absolute value 实值；绝对值
`1 fNB1c
absolutely vested interest 绝对既得权益
ZS\~GQbG absorbed cost 已吸收成本；已分摊成本
V^[B=|56 absorption 吸收；分摊；合并
Q]v>< absorption rate 吸收率；摊配率；分摊率
n |e=7?H8 ACB Finance Limited 亚洲商业财务有限公司
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$"Qt5;6 acceptable form of reciprocity 合理的互惠条件
Q6lC :cB< acceptable rate 适当利率；适当汇率
aHR&6zj4 acceptance agreement 承兑协议
rOyK ugHe acceptance for honour 参加承兑
T}55ZpS C& acceptor 承兑人；接受人；受票人
Z;qgB7-M acceptor for honour 参加承兑人
]8 ;2Oh
accident insurance 意外保险
9ER !K Accident Insurance Association of Hong Kong 香港意外保险公会
ZqK1|/\
rh accident insurance scheme 意外保险计划
{dF_ =`. accident year basis 意外年度基准
p}:"@6 accommodation 通融；贷款
{ `>;I accommodation bill 通融票据；空头票据
lK 0pr accommodation party 汇票代发人
3 J !J# account balance 帐户余额；帐户结余
KdTDBC account book 帐簿
% c"t` account collected in advance 预收款项
nA)KRCi account current book 往来帐簿
[d^ [Y:I'\ account of after-acquired property 事后取得的财产报告
#vs=yR/tn{ account of defaulter 拖欠帐目
dPmtU{E<M account payable 应付帐款
e_v_y$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
)@,zG(t5; account receivable 应收帐款
}JlrWJRi account receivable report 应收帐款报表
L $ki>._i\ account statement 结单；帐单；会计财务报表
d09qZj> account title 帐户名称；会计科目
dum(T accountant's report 会计师报告
I #8T Y/XP Accountant's Report Rules 会计师报告规则
?[z@R4at accounting and auditing procedure 会计与审计程序；会计与核数程序
%m5 &Y01
Accounting Arrangements 《会计安排》
r 1x2) accounting basis 会计基础
$FM: 8^ accounting by Official Receiver 破产管理署署长呈交的帐目
A]_5O8<buW Accounting Circular 《会计通告》
pHKGK7 S- accounting class 会计类别
(S)jV 0 accounting date 记帐日期；会计结算日期
(ibj~g?U, accounting for money 款项核算
NB=!1;^J Accounting Officer 会计主任
6
#m:= accounting period 会计报告期；会计期
^2 }p%j > accounting policy 会计政策；会计方针
4Y
`=`{Q accounting practice 会计惯例
WLkfo6Nw accounting principle 会计准则
`vc?*" accounting record 会计记录
sb"h:i>O4 accounting report 会计报告
kmZ
U;Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
vZJu =t Accounting Society of China 中国会计学会
I/`\>Hk accounting statement 会计报表
*ud/'HR8] accounting system 会计制度；会计系统
t8_i[Hw6D accounting transaction 会计事项；帐务交易
)~LqB h accounting treatment 会计处理
>9i%Yuy]( accounting year 会计年度
L_{gM`UFc accretion 增值；添加
e]k\dj;,^% accrual 应计项目；应累算数目
,E3Ze *(U accrual basis 应计制；权责发生制
^EF VjGM accrual basis accounting 应计制会计；权责发生制会计
fB "It~ p accrue 应累算；应计
<]wQ;14;H accrued benefit 应累算利益
FesUE_L2$ accrued charges 应计费用
O ;C C ( accrued cumulative preference share dividend 应累算的累积优先股股息
1}XESAX;0 accrued expenses 应累算费用
u|EHe"V" accrued interest payable 应付利息；应计未付利息
kBr?Q accrued interest receivable 应收利息；应计未收利息
G'c6%;0) accrued right 累算权益
<<~swN accruing profit 应累算的利润
>'g>CD! accumulated fiscal reserve 累积财政储备
t1rAS.z& accumulated profit 累积利润；滚存溢利
t=BXuFiu accumulated reserve 累积储备
:9Mqwgk,;3 accumulation of surplus income 累积收益盈余
-*AUCns# acquired assets 既得资产
}F=lG -x acquisition 收购；购置；取得
.h=H?Hr(V] acquisition cost 购置成本
m#a1N acquisition expenses 购置费用
<4,LTB]9- acquisition of 100% interest 收购全部股权
g7@.Fa.u'! acquisition of control 取得控制权
2{oU5e acquisition of fixed assets 购置固定资产
"^&Te%x_b acquisition of shell “买壳”
] GH_; acquisition price 收购价
*h4x`luJ act of God 天灾
S*w; $`Y acting partner 执事合伙人
>4iVVs active market 买卖活跃的市场；交投畅旺的市场；旺市
9~ r YLR(v active partner 积极参与的合伙人
8L _]_ active trading 交投活跃
M%"{OHj!o actual circulation 实际流通
^\3r}kJ0Lp actual cost 实际成本
7AuzGA0y actual expenditure 实际开支；实际支出
1%Su~Z"W> actual income 实际入息；实际收入；实际收益
|Q*OA actual market 现货市场
HBiUp$(mB actual price 现货价；实际价格
eccJt actual profit 实际利润
,f)#&}x*2+ actual quotation 实盘；实际价位；实际报价
0jm P j actual year basis 按实际年度计算
(!"&c*
< actuals 实货
IEeh9:Km actuarial investigation 精算调查
u 1)
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uB>OS 1= actuarial report 精算师报告
J[{?Y'RUM Actuarial Society of Hong Kong 香港精算学会
c# <p44> U actuarial valuation 精算师估值
<&MY/vV actuary 精算师
F*J@O Y8i ad referendum agreement 暂定协议；有待覆核的协定
,]H2F']4Z ad valorem duty 从价税；按值征税
:V
ZXI#([ ad valorem duty system 从价税制
Z,JoxK2"
ad valorem fee 从价费
E9~}%& ad valorem tariff 从价关税
h ;JO"J@H additional allowance 额外免税额
H%G|8,4 additional amount for unexpired risk 未过期风险的额外款额
hyVBQhk additional assessable profit 补加应评税利润
%pBc]n @_ additional assessment 补加评税
4Z CD@C additional commitment 额外承担
>&D}^TMYY additional commitment vote 额外承担拨款
Xcw 6mpLt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AEE&{ _[ S additional dependent parent allowance 供养父母额外免税额
}zy h! additional provision 额外拨款
L yNLz
m5 additional stamp duty 附加印花税
:`<ME/"YE additional tax 补加税罚款；补加税款
rPUk %S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.)[0yW & adjudged bankrupt 被裁定破产
.
l-eJ adjudicated bankrupt 裁定破产人
[/GCy0jk adjudication fee 裁定费；评定印花税额手续费；评估契据费
+(/' b' * adjudication of bankruptcy 裁定破产；宣告破产
N"-U)d-. adjudication of insolvency 裁定无力偿还债务
@s7wKk adjusted actual 经调整的实数；调整后的实数
!.@F,wZvY adjusted current assets 经调整的流动资产；调整后的流动资产
x03@} M1 adjusted figure 经调整的数字；调整后的数额
=BroH\ adjusted liabilities 经调整的负债；调整后的负债
a K5O0` adjusted loss 经调整的亏损；调整后的亏损
RZbiiMC> 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
*RJiHcII adjusted profit 经调整的利润；调整后的利润
~jDf ,a2 adjusted surplus 经调整的盈余额；调整后的盈余额
5h@5.-} adjusted value 经调整的价值；调整后的价值
v0u, :eZ4 adjustment 调整；修订；理算〔保险〕
UJ7{FN=@t adjustment centre 调剂中心
cllnYvr3 adjustment lag 调整过程的时间差距；调整时差
:7[4wQD t4 adjustment mechanism 调整机制
f < pJ_ adjustment of loss 亏损调整
r O-=):2 adjustment process 调整过程；调整程序
u`Abko<D adjustment range 调整幅度
':#DROe! administered exchange rate 受管制汇率
:)DvZx HE@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z Is=%6""& administration expenses 行政费用
Apbgm[m|{ administration fee 手续费；行政费
RhD administration in bankruptcy 破产管理
z# Db~ administration order 遗产管理令
|"i"8~/@< administrator 管理人；遗产管理人
0@/C 5 v administrator of the estate 遗产管理人
rq![a};~ admission of debt 债项承认书
't n-o admission of proof 接纳债权证明
UoOxGo advance 放贷款项；垫付款项；预支款项；预付款项
<RJ+f- advance account 暂支帐目；预付款帐户
(,;4f7\ advance compensation 预付补偿金
/j"aOLL| advance from shareholder 股东垫款
x9 i^ _3Z advance pending reimbursement 预支以待日后付还
TxvvCV^
advanced economy 先进经济体系
>B$J advancement 预付；预付财产
s7"5NU- advances warrant 垫款令
s}g3*_" advancing 贷出
tf4cl zSTa adverse balance 逆差
]:}x 4O# adverse exchange 逆汇
6oy[0hj advertisement addressed to shareholders 在报章刊登的致股东通告
%6cbHH advice for collection 托收通知书
\W+Hzf]
W# advice of drawing 提款通知书；汇票通知书
.Zm de*b advice of payment 付款通知
DyM<aT Advisory Committee [Securities and Futures Commission]
+Y"HbNz 谘询委员会〔证券及期货事务监察委员会〕
ra}t#Xt` Advisory Committee on Diversification 经济多元化谘询委员会
Q= h 37]U+ affidavit 誓章；遗产申报誓章
Rgb&EnVW affidavit of no receipt 述明无收款的誓章
=i:,")W7= affiliate 联号；联营公司；附属公司
{+jO/ZQu5 affiliated company 附属公司；联号；联营公司
Q3rLCg,; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}.N~ jx0R affordability 负担能力
c_Jcy African Development Bank [AfDB] 非洲开发银行
1{ .5X8y1x after-acquired property 事后取得的财产
i#:M2&twE after-hours dealing 市后交易
<|1Kh ygv after-tax profit 税后盈利；税后利润；税后溢利
L|Bjw3K&D agency agreement 代理协议
w-P;E!gTt agency expenses 代理机构的开支
H?wf%0 agency fee 代理费
EqF>=5* Agency Law 《代理法》
h.4FY< agent 代理人；承销人
`i)Pf WdBN agent of company 公司代理人
>6Ody<JPHP agent's fee 代理人费；经纪费
q_z ;kCHM aggregate 总计；总数；总体数字
=h,J !0Y aggregate amount 总款额；总额
VU;98 aggregate assets and liabilities 总体资产与负债
5`Y>!|
Ab aggregate at constant price 按固定价格计算的总体数字
46gDoSS aggregate demand 总需求
u-@;Q<v$ aggregate gross position 总持仓量
N S){D7T aggregate limit 总限额
z C 7 b aggregate of salaries tax 合计薪俸税
7}puj%JS
/ aggregate performance 总体表现；总体业绩
tu6 <> aggregate supply 总体供应
<6.?:Jj aggregate surplus 总盈余
4P}d/w?'KL aggregate total 整体总额
y/; DA= aggregate value 总值；合计价值
dZuPR aggregated basis 合计基准
Mw|lEctN0 aggregated net chargeable income 合计应课税入息实额
hp$1c aggregation 合并计算；合计；总和
p
Cgm!t?/ aggregation of incomes of husband and wife 夫妇入息合并计算
0y3C
/> a aggregation of property 财产的总和
DqA$%b
yyE agio 差价；贴水
FYIz_GTk 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》
5,9cD`WR^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<z8z\4Hz 《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》
cv-;fd>' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T$1(6<:+. 《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》
-FQc_k?VF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iHe u<3O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:; K Q]< agreement for a settlement 授产协议
wQ?Z y;/S agreement for assignment 转让协议
2Ws'3Jz agreement for sale 售卖协议；买卖协议
}fL
] }& agreement for sale and purchase 买卖协议
H
$mZ? agreement for the payment of interest 支付利息协议
~toR)=Yv agreement for the repayment of money 还款协议
<4P.B?-/t agreement of reinsurance 再保险协议
C=(~[ Y Agricultural Bank of China 中国农业银行
";TqYk=- air passenger departure tax 飞机乘客离境税
wowWq\euY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
? kCo/sW airport tax 机场税
TecWv@. alcohol duty 酒精税
t|C ?=:_ alienation 让与；让渡；转让
5I[6 "o0 alimony 生活费；赡养费
NL &![; All Ordinaries Index [AOI] 所有普通股指数
%lGT |XrY all risks 全险；综合险
OmZK~$K_ All Sales Record for Stock Market 《股票市场成交报告》
S^{tRPF%d Allied Capital Resources Limited 新联财务有限公司
`a5,5}7v%` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A`1-c allocation letter 拨款信件
&'u %|A@ allocation of fund 分配款项；预留款项
';LsEI[ allocation of profit 利润分配；溢利分配
<K
<| G allocation warrant 拨款令
<SiJA`(7 allotment 分配；配股
Lw`}o` D allotment notice 股份配售通知；配股通知
uTvf[%EHW allotment of shares 股份分配
0u
bf] Z allowable 可获宽免；免税的
SK 5__Ix allowable business loss 可扣除的营业亏损
z vwv7JtB allowable expenses 可扣税的支出
}ISR +./+ allowance 免税额；津贴；备抵；准备金
vHN/~ k# allowance for debts 债项的免税额
F]cc?r312 allowance for depreciation by wear and tear 耗损折旧免税额
r o8C^d] allowance for funeral expenses 殡殓费的免税额
Z/LYTo$Bz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9Us'Q{CD allowance for repairs and outgoings 修葺及支出方面的免税额
vdd>\r)v allowance to debtor 给债务人的津贴
[a7S?%>Bh alteration of capital 资本更改
]L?WC alternate trustee 候补受托人
|Elz{i- amalgamation 合并
^ # 3,*(S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M$e$%kPShE ambit of charges 征税范围；收费范围
k#G+<7c< amended valuation 经修订的估值
uTrQ<|}# American Commodities Exchange 美国商品交易所
c
6/lfgN American Express Bank Limited 美国运通银行
[6)vD@ American Stock Exchange 美国证券交易所
V o%GO 9b; amortization 摊销
= Q"(9[Az amount due from banks 存放银行同业的款项
O^IS:\JX& amount due from banks abroad 存放海外银行同业的款项
3
<Zo{; amount due from holding companies 控股公司欠款
-Fc 9mv(H amount due from local banks 存放本港银行同业的款项
kfq<M7y amount due to banks 银行同业的存款
o3HS | amount due to banks abroad 海外银行同业的存款
%>t4ib_8 amount due to holding companies 控股公司存款
*_"lXcG . amount due to local banks 本港银行同业的存款
orhze Oi\ amount due to outport banks 外埠银行同业的存款
i}@5<&J amount for note issue 发行纸币的款额
m}+_z^@j9 amount of bond 担保契据的款额
lM.k *`$ amount of consideration 代价款额
Kir|in)r0 amount of contribution 供款数额
:@S=0|:j amount of indebtedness 负债款额
02 C; amount of principal of the loan 贷款本金额
OT#foP amount of rates chargeable 应征差饷数额
aZ}z/.b] amount of share capital 股本额
(, $Lp0mB7 amount of sums assured 承保款额
n +dRAIqB amount of variation 变动幅度
5"w% amount of vote 拨款数额
Tx(=4ALY amount payable 应付款额
7e G@)5Uy amount receivable 应收款额
,. V=y% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aZCxyoh + analysis 分析
Oyp)Wm;@ ancillary risk 附属风险
}3R:7N`,| annual account 周年帐目；周年帐目报表；年度决算；年结
be'&tsZ9 annual accounting date 年结日期
$it>*% annual allowance 每年免税额；年积金；年度津贴；年津
g XB&Sgjo annual balance 年度余额
BG +X8t8\ annual disposable income 每年可动用收入
xI8v'[ 3 annual estimates 周年预算
e*o:ltP./ annual fee 年费
P7!gUxcv9Y annual general meeting 周年大会
\>+BvF annual growth rate 年增率；每年增长率
d{DBG}/Yg annual long-term supplement 长期个案每年补助金
Yy_mX}\x annual pensionable emolument 可供计算退休金的年薪
:s|xa u= annual report 年报
6+Y@dJnPT Annual Report on the Consumer Price Index 《消费物价指数年报》
aq8mD^j -& annual return 周年报表；周年申报表；每年报税表格
~AR0 ,lak Annual Return Rules 《周年报表规则》
Q#Xa]A - annual review of consumer prices 每年消费物价回顾
94.M 8 annual roll-forward basis 逐年延展方式
z_a7HCG2 annual salary 年薪
i>;6Z s>S annual statement 年度报表；年度决算表
C12y_E8Un Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Hzc ^fC annuitant 年金受益人
jxnb<!|?H@ annuity 年金
tfjb G;R annuity contract 年金合约
/P*ph0S- annuity on human life 人寿年金
#M92=IH antecedent debt 先前的债项
D$SO 6X~ ante-dated cheque 倒填日期支票
o
Hrx$>W] anticipated expenditure 预期开支
4<U6 jB5 anticipated net profit 预期纯利
@fd{5 >\ anticipated revenue 预期收入
F=yE>[! LB anti-inflation measure 反通货膨胀措施
~PC S_ anti-inflationary stance 反通货膨胀立场
T7Yg^ -" apparent deficit 表面赤字
E5$uvxCI apparent financial solvency 表面偿债能力
;MjOs&1f0K apparent partner 表面合伙人
fwaM ;YN _ application for personal assessment 个人入息课税申请书
,tuZ_"?M application of fund 资金应用
; T WYO application to release as liquidator and to destruct the books of accounts and documents
1JN/ oq; 申请免除清盘人职务及毁灭帐簿与文件
k)JwCt.% appointed actuary 委任精算师
UbSD?Ew@35 appointed auditor 委任核数师；委任审计师
IO?6F@( appointed trustee 委任的受托人
U 6 H@l# appointer 委任人
O9F#gO|! apportioned pro rata 按比例分摊
Y+"Gx;F> apportionment 分配；分摊
JDB Ni+t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"`5BAv;u apportionment formula 分摊方程式
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:_ apportionment of estate duty 遗产税的分摊
m ,TYF appraisal 估价；评估
ooT~R2u appreciable growth 可观增长
5v#_2 Ih appreciable impact 显着影响
{ 4b8s%:!4 appreciable increase 可观增长
<nn!9V\C appreciation 增值；升值
RQ[6svfP appreciation against other currencies 相对其他货币升值
e6^iakSd.L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uB 35CRd appreciation tax 增值税
i%9xt1c_ appropriation 拨款；拨用；拨付
S;S_<GX appropriation account 拨款帐目
BU;E6s>P Appropriation Bill 拨款法案
) 2Hl\"F appropriation-in-aid system 补助拨款办法
+K[H! fD approved assets 核准资产
j(\jYH> approved basket stock 认可一篮子证券
SL>0 _ approved budget 核准预算
O)G^VD s approved charitable donation 认可慈善捐款
Zh.[f+ l] approved charitable institution 认可慈善机构
P3V }cGZ approved currency 核准货币；认可货币
}L|XZL_Jo# approved estimates 核准预算
S|ADu ]H( approved estimates of expenditure 核准开支预算
sTO9>~sj approved overseas insurer 核准海外保险人
Z6oA>D approved overseas trust company 核准海外信托公司
0G/_"} @ approved pooled investment fund 核准汇集投资基金
)UG<KcdI approved provident fund scheme 认可公积金计划
MIwkFI8 approved provision 核准拨款
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approved redeemable share 核准可赎回股份
I` EgR?5 ` approved regional stock 认可地区性证券
PiwI.c approved retirement scheme 认可退休金计划
!:Clzlg approved subordinated loan 核准附属贷款
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GDfX _
arbitrage 套戥；套汇；套利
kM/;R)3t4/ arbitrageur 套戥者；套汇者
;923^*\:F{ arbitrary amount 临时款项
>zB0+ l arrangement 措施；安排；协定
w\ 7aAf3O arrears 欠款
)NS& 1$ arrears of pay 欠付薪酬
=k22f`8ew arrears of revenue 逾期未收税款；逾期未收的帐项
8VZLwhj articles of association 组织章程；组织细则；组织章程细则
O PVc T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XRR`GBI ascertainment of profit 确定利润
D$y-Kh "Asia Clear" “亚洲结算系统”
zi ui Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QOY M/1U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8&9'1X5)8_ Asian Development Fund [ADF] 亚洲发展基金
<3c|S_|L*m Asian dollar bond 亚洲美元债券
k/V:QdD Sb Asian dollar market 亚洲美元市场
1\+d 5Q0 Asian dollar rate 亚洲美元利率
{H% 1sI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W02swhS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:u>9H{a asked price 沽盘；喊价；索价；卖方报价
\ d{S3\7 assessable income 应评税入息
>D/+04w assessable loss 应评税亏损
B>W! RyH8o assessable profit 应评税利润
\ )n' Ywr assessable value 应评税值
xBi``x2eY assessed profit 估定利润
: 0RfA% assessed value 经评估价值
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`!~b7 assessment 评税；评定；估价；评税单
+cnBE v~y assessment number 评税编号；估价编号
RP4P"m( assessment of additional tax 补加税评税
4Fpu68y assessment of performance 业绩评估；实绩评价
[boB4>. Assessor 评税主任
kI>PaZ`i) asset price bubbles 资产价格泡沫
T hSB\ asset-backed securities 具资产保证的证券
+=A53V[C assets accretion 资产增值
EAM2t|M G. assets and liabilities 资产与负债
YX:[],FP assets betterment statement 资产递增表；资产改进表
Kwa$5q ZI assets lending 实物放款；有抵押贷款
9n[ovX 7n! assets of the company passing on the death 死者去世时转移的公司资产
s0x;<si_ assets pledged as security for liabilities 用作负债抵押的资产
b^]@8I[M assets portfolio 资产投资组合
/DBldL7yi assets price 资产价格
$q~:% pQv assets quality 资产质素
s>^$: wzu assets realization 资产变现
!q_fcd^c assets refinancing arrangement 资产再集资安排
3fWL}]{<a assets securitization 资产证券化
Cn>RUGoUsI assets situated outside Hong Kong 在香港以外地方的资产
D#G(&<Q assets stripping 削减资产；拆卖资产
L cpz(W ^ assets value 资产值
Xi!`+N4 assignee 承让人
h^$ c assignment 转让；转让书；转让契
VDP \E<3" assignment of interest 权益转让
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e J assignment of letters patent and trade mark 专利证书及商标转让
9> k-"; assignment of property 物业转让；物业转让书
b)P x assignment right 转让权
60 z =bd] assignor 转让人
<c &6M associate 有联系的人；有关连人士；相联者；合伙人；联系人
a yQB@2% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x:O;Z~ |. associate member 附属会员
'P^6H $0 associated body corporate 相联法人团体
%>G(2)Fb\\ associated company 相联公司；联属公司
oj1,DU associated corporation 相联法团
P@z,[,sy"$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W;Ei>~E 公认会计师公会〔英国〕
c _v;"Q Z Association of Futures Exchange Brokers 香港期货经纪协会
RIO4` , Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3r (i=ac0 association of underwriters 承保人组织
H_C X5=Nq^ assumption of control 接管
nm ZJ%n assurance 担保；保险；转易；转易书
y`OL^D4 assurance of interest 权益的转易
?yq1\G)] at 19XX price 按一九ＸＸ年价格计算
.s !qf!{V` at a discount 按赔价计算；按贴水价格计算；打折扣
eBW=bK~[VP at a premium 按溢价计算；按升水价格计算
!w9w{dtW= at call 通知付款；按通知
U oiXIf_Q at constant market price 按固定市价计算
8#MiM . f at constant price 按固定价格计算
i #%17} at cost 按成本计算
aA -gl9 at current market price 按当时市价计算；按现时市价计算
U j[E_4h at current price 按当时价格计算；按现时价格计算
|Vs?yW at factor cost 按要素成本计算；按生产要素成本计算
<8Z m}-U at money-of-the-day price 按付款当日价格计算
,y5 7tY at or better 按指定或较佳价位〔买卖指令〕
jw"]U jub at par 按面值计算；平价
3 O)^Hq+9 at sight 见票即付
vF ,iHzv at the close 按收市盘
+$F_7Hx at the opening 按开市盘
ny]R,D0 attestation 见证；见证条款
n(MVm-H at-the-money option 平价期权
/.u0rxoRP} attorney 受权人；受托代表人
>[ox|_o attornment 新拥有人承认书
?Hd/!I& attributable profit 可归属利润
nd[{DF?)/ attributable share value 可归属股份价值
NdW2OUxw" Auckland Stock Exchange 奥克兰证券交易所
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N auction 拍卖
6HW8mXQh<h auctioneer 拍卖商
4/Yk;X[jk audit 审计；核数
5fdB<& 9 Audit Commission 审计署
]E hW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VkNg Vjg 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
C& QT-| audit review 帐目审查
[0(+E2/:2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pUz;e#J| audited account 审计帐目；经审计的帐目
z [I3k audited annual account 经审计的周年帐目
`;9Z?]}` audited balance sheet 经审计的资产负债表
1 %nE auditor 核数师；核数主任；审计师
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Qy; auditor's certificate 核数师证明书；审计师证明书
s r&hQ auditor's report 核数师报告；审计师报告
f;nO$h[Qb Aussie bond 澳元债券
kT+Idu austerity budget 紧缩预算
X. = % Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ae0jfTv Australia All Ordinaries Index 澳洲所有普通股票指数
fgW>U*.ar Australian Dollar [AUD] 澳元
uP-I7l0i1 Australian Options Market 澳大利亚期权市场
O7_u9lz2 Australian Securities Commission 澳洲证券事务监察委员会
R4V~+tnbG& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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Australian Stock Exchange 澳大利亚证券交易所
g (i_di Austrian Schilling [ATS] 奥地利先令
ug wZAC authentication 认证；鉴证
X RMYR97 authority to purchase 委托购买证；委购书
FKOTv2 authorization 认可；核准；授权；授权书
, p,$(V authorization by direction 指示授权
J\BTrN 7 authorization by instruction 指令授权
;e>pu"# authorization by warrant 令状授权
o-))R| ~z authorization of unit trust 单位信托的认可
8 pQx6QE authorized agent 指定代理人
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)S3!h authorized capital 法定资本
D[7+xAwS authorized clerk 出市员
)NoNgU\7! authorized dealer 认可交易商
(W~')A"hC' authorized financial institution 认可财务机构
\D9 J!K82 authorized fund 认可基金
NEpomE(>x authorized fund house 获授权的基金公司；认可基金公司
]}wo$7pO authorized institution 认可机构
_dgS @n;6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5ir[}I^z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P,|%7 '? Y authorized insurer 获授权保险人；获认可承保人
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S6 authorized investment 特准投资项目
JfJLJ( } authorized person 获授权人
I,*zZNv Ri authorized representative 获授权代表
xb2 xl.2x! authorized share capital 法定股本
KkIxtFM automated quotation system 自动报价系统
g/o@,_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`FjU2
O 自动交易系统〔香港期货交易所有限公司〕
J 8z |ua automatic adjustment mechanism 自动调整机制
L*Gk1' automatic adjustment system 自动调整系统
wN|;_~h2 Automatic Clearing House 自动票据交换所
T=EHue$ automatic exchange rates accumulation system 自动化汇率累集系统
`Dc k$ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fL #e4 automatic teller machine [ATM] 自动柜员机
m+t<<5I[- autopay 自动转帐
F ka^0 available assets 可用资产
(9 #$za> available fiscal reserve 现存财政储备
*?2aIz" available profit 可用利润
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NE4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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, `M, average 平均；平均数；海损
Z?Cl5o&l b average basic salary 平均基本薪金
1%v! 8$ average consumer expenditure 平均消费开支；一般消费开支
ig Q,ZY1 average cost 平均成本
>tmv3_<= average cost of land production 增辟土地平均成本
A)2eo<ij4 average daily turnover 平均每日成交额
V__|NVoOm average daily wage rate 平均每日工资率
C#^V<:9 average expenditure pattern 平均开支模式
B1x# 7>K average growth rate 平均增长率
N-0kB vo average net fixed assets 固定资产平均净值
(;9-8Y&_ d average of relatives 相对价格平均数
$ ]ew<j average price 平均价格
y@#JzfY?Hr average propensity to consume 平均消费倾向；一般消费倾向
9; \a|8O average propensity to save 平均储蓄倾向；一般储蓄倾向
@>r3=s.Q average rate 平均率
gQ < >S average revenue 平均收入；平均收益
* LaL('.> average stock 平均库存；平均存货
ma +iIt; average yearly rent 平均年租
1BA/ $8G avoidance of double taxation 避免双重课税
Ihd{ @6m avoidance of tax 避税
