A:
UHxE)]J A share Ａ股；甲类股份
D{ 4YxR
PX abatement of tax 减税；减扣免税额
XW s"jt ABN AMRO Bank N.V. 荷兰银行
:2-pjkhiwY above-the-line expenditure 线上项目支出；经常预算支出
R&';Oro above-the-line receipt 线上项目收入；经常预算收入
qfz 8jY] ABSA Asia Limited 南非联合亚洲有限公司
xD[Gq% absolute change 绝对数值变更
/ iV}HV0 absolute expenditure 实际开支
hcbv;[bG absolute guideline figure 绝对准则数字
A\#P*+k 0 absolute interest 绝对权益
S'B|>!z@ absolute order of discharge 绝对破产解除令
Xo*%/0q' absolute profit margin 绝对利润幅度
_({A\}Q| absolute value 实值；绝对值
m J`A_0 absolutely vested interest 绝对既得权益
{aJJ `t absorbed cost 已吸收成本；已分摊成本
_}VloiY absorption 吸收；分摊；合并
)V:]g\t absorption rate 吸收率；摊配率；分摊率
n>`as ACB Finance Limited 亚洲商业财务有限公司
'ao"9-c acceptable form of reciprocity 合理的互惠条件
s)2fG\1 acceptable rate 适当利率；适当汇率
C h%m acceptance agreement 承兑协议
-O!Zxg5x acceptance for honour 参加承兑
OdY=z!Fls acceptor 承兑人；接受人；受票人
m[@Vf9 acceptor for honour 参加承兑人
;~u{56 accident insurance 意外保险
pBP.x#| Accident Insurance Association of Hong Kong 香港意外保险公会
(%o2jroQ# accident insurance scheme 意外保险计划
0`A~HH } accident year basis 意外年度基准
X2i}vjkY accommodation 通融；贷款
k`p74MWu accommodation bill 通融票据；空头票据
]t*[ %4 accommodation party 汇票代发人
\Z/)Y;|mi0 account balance 帐户余额；帐户结余
]&{ ci account book 帐簿
@L :>!< account collected in advance 预收款项
01. &> Duw account current book 往来帐簿
9Xo[(h)5d account of after-acquired property 事后取得的财产报告
zC:wNz@zK account of defaulter 拖欠帐目
/?1nHBYPM account payable 应付帐款
dwv 6 ;x account payee only [A/C payee only] 只可转帐；存入收款人帐户
qTo-pA G` account receivable 应收帐款
;h" P{fF account receivable report 应收帐款报表
z .VyRB i0 account statement 结单；帐单；会计财务报表
_fP&&} account title 帐户名称；会计科目
R$Tp8G >j accountant's report 会计师报告
`VL}.h Accountant's Report Rules 会计师报告规则
#I3$3^0i# accounting and auditing procedure 会计与审计程序；会计与核数程序
S#Sb ] Accounting Arrangements 《会计安排》
13 &0rLS accounting basis 会计基础
g}U3y' accounting by Official Receiver 破产管理署署长呈交的帐目
JHJ~X v Accounting Circular 《会计通告》
Q\,o :ZU_ accounting class 会计类别
TbF4/T1b accounting date 记帐日期；会计结算日期
k` (jkbEZ accounting for money 款项核算
5 `RiS]IO] Accounting Officer 会计主任
[e4]"v` N accounting period 会计报告期；会计期
rJInj>|{= accounting policy 会计政策；会计方针
e BO@7 F$ accounting practice 会计惯例
*d',Vuv&[ accounting principle 会计准则
d 'Axum@ accounting record 会计记录
u}|%@=xn accounting report 会计报告
.ol'.t , S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T!}[ yW Accounting Society of China 中国会计学会
U D y(v ] accounting statement 会计报表
*8tI*Pus accounting system 会计制度；会计系统
cFF*Z=L _ accounting transaction 会计事项；帐务交易
9A7@
5F accounting treatment 会计处理
"h7tnMS accounting year 会计年度
)
(Tom9 ^ accretion 增值；添加
H<G4O02i_ accrual 应计项目；应累算数目
3TZ*RPmFRm accrual basis 应计制；权责发生制
kY&h ~Q accrual basis accounting 应计制会计；权责发生制会计
=@5x"MOz accrue 应累算；应计
v^7LctcVm accrued benefit 应累算利益
EK$Kee}~ accrued charges 应计费用
vHE^"l5 v accrued cumulative preference share dividend 应累算的累积优先股股息
+ EM_TTf4 accrued expenses 应累算费用
&h,5:u accrued interest payable 应付利息；应计未付利息
}/,CbKi,+ accrued interest receivable 应收利息；应计未收利息
on7I
l accrued right 累算权益
q(5+xSg"gK accruing profit 应累算的利润
P0-Fc@&Y accumulated fiscal reserve 累积财政储备
x/ :4 { accumulated profit 累积利润；滚存溢利
:ECi+DxBK accumulated reserve 累积储备
}V|{lvt. accumulation of surplus income 累积收益盈余
sW^a`VM acquired assets 既得资产
rqlc2m,<-p acquisition 收购；购置；取得
^U8r0]9 acquisition cost 购置成本
^:jN3@ Q% acquisition expenses 购置费用
eb8w~ acquisition of 100% interest 收购全部股权
s $*'^: acquisition of control 取得控制权
x)_@9ldYv acquisition of fixed assets 购置固定资产
<_./SC acquisition of shell “买壳”
;!T{%-tP acquisition price 收购价
?n \*,{9 act of God 天灾
@ E53JKYhY acting partner 执事合伙人
P~FUS%39"o active market 买卖活跃的市场；交投畅旺的市场；旺市
Fv)7c4 active partner 积极参与的合伙人
qJ_1*!!91 active trading 交投活跃
Sm2>'C actual circulation 实际流通
8Z2.`(3c[ actual cost 实际成本
JkA|Qdj~Mr actual expenditure 实际开支；实际支出
$Vv}XMxw actual income 实际入息；实际收入；实际收益
S? 0)1 O actual market 现货市场
:b,^J&~/)1 actual price 现货价；实际价格
N|2y" 5 actual profit 实际利润
i$KpDXP\ actual quotation 实盘；实际价位；实际报价
OlQ,Ce actual year basis 按实际年度计算
S|GWcSg actuals 实货
W];EKj,3W actuarial investigation 精算调查
&wetzC ) actuarial principle 精算原则
1 Ee>S\9t actuarial report 精算师报告
e[t<<u 3" Actuarial Society of Hong Kong 香港精算学会
41 vL"P
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2n`Lg4=
actuary 精算师
v}v 5 ad referendum agreement 暂定协议；有待覆核的协定
d= ]U_ + ad valorem duty 从价税；按值征税
s
Fgadz6O ad valorem duty system 从价税制
bxXiQa ad valorem fee 从价费
~ekh1^evu ad valorem tariff 从价关税
vY*\R0/a additional allowance 额外免税额
8S;CFyT\n additional amount for unexpired risk 未过期风险的额外款额
]^\8U2q} additional assessable profit 补加应评税利润
V8z`qEPM additional assessment 补加评税
7e&\{* additional commitment 额外承担
m$$?icA additional commitment vote 额外承担拨款
/LQ:Sv7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$Y G1z additional dependent parent allowance 供养父母额外免税额
zG
c[Z3N additional provision 额外拨款
(a6? s{( additional stamp duty 附加印花税
m^{
xd2 additional tax 补加税罚款；补加税款
#rYENR[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u; TvS
| adjudged bankrupt 被裁定破产
WIh@y 2&R adjudicated bankrupt 裁定破产人
lg1PE7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Jll-X\O`- adjudication of bankruptcy 裁定破产；宣告破产
O hR1Jaed adjudication of insolvency 裁定无力偿还债务
r FL$QC2 adjusted actual 经调整的实数；调整后的实数
\`,xgC9K adjusted current assets 经调整的流动资产；调整后的流动资产
w9#R' adjusted figure 经调整的数字；调整后的数额
[]&(D_e" adjusted liabilities 经调整的负债；调整后的负债
9F + P@Kp adjusted loss 经调整的亏损；调整后的亏损
YbMssd2Yg 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
hGP1(pH. adjusted profit 经调整的利润；调整后的利润
Vul+]h[!h adjusted surplus 经调整的盈余额；调整后的盈余额
<2P7utdZ adjusted value 经调整的价值；调整后的价值
)8{6+{5lu adjustment 调整；修订；理算〔保险〕
j:1uP^. adjustment centre 调剂中心
ui BTnG" adjustment lag 调整过程的时间差距；调整时差
V_L[P9 adjustment mechanism 调整机制
Eo{EK I1 adjustment of loss 亏损调整
h#3m4<w(9 adjustment process 调整过程；调整程序
|j_`z@7( adjustment range 调整幅度
hE!7R M+Y administered exchange rate 受管制汇率
mT_ GrIl[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CJq c \I~ administration expenses 行政费用
E:VGji7s administration fee 手续费；行政费
F1A1@{8bN administration in bankruptcy 破产管理
`% E9xcD% administration order 遗产管理令
~r`Wr`]_ z administrator 管理人；遗产管理人
G+Dpma ] administrator of the estate 遗产管理人
;WI] vn admission of debt 债项承认书
j.QHkI1. admission of proof 接纳债权证明
z*.v_Mx advance 放贷款项；垫付款项；预支款项；预付款项
"j Zm0U$,* advance account 暂支帐目；预付款帐户
e!o(g&wBj advance compensation 预付补偿金
cj(X2L advance from shareholder 股东垫款
Gidkt;lj advance pending reimbursement 预支以待日后付还
f:%SW advanced economy 先进经济体系
4S *,\ q]q advancement 预付；预付财产
!z=pP$81 advances warrant 垫款令
&
QY#3yj= advancing 贷出
2 X @G" adverse balance 逆差
%N~;{!![p adverse exchange 逆汇
.u< U:* advertisement addressed to shareholders 在报章刊登的致股东通告
' >^Xqn advice for collection 托收通知书
"r-l8 r, advice of drawing 提款通知书；汇票通知书
|@`"F5@, advice of payment 付款通知
*:arva5 Advisory Committee [Securities and Futures Commission]
: z~!p~ 谘询委员会〔证券及期货事务监察委员会〕
w4:<fnOM Advisory Committee on Diversification 经济多元化谘询委员会
\X@ IkL$r affidavit 誓章；遗产申报誓章
NdQ%:OKC affidavit of no receipt 述明无收款的誓章
v>WB FvyD affiliate 联号；联营公司；附属公司
:k1$g+(lP affiliated company 附属公司；联号；联营公司
Z! YpklZ?~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iUNnPJh affordability 负担能力
5a $$95oL African Development Bank [AfDB] 非洲开发银行
PqhlXqX9 after-acquired property 事后取得的财产
VBx,iua w after-hours dealing 市后交易
s -Y +x after-tax profit 税后盈利；税后利润；税后溢利
A! ;meVUs agency agreement 代理协议
{Nq?#%vdT agency expenses 代理机构的开支
glor+ agency fee 代理费
>RR<eYu7m Agency Law 《代理法》
#S i|! agent 代理人；承销人
3Hm7
uBZ agent of company 公司代理人
q 22/_nSC agent's fee 代理人费；经纪费
%}F"*. aggregate 总计；总数；总体数字
xzK>Xi? aggregate amount 总款额；总额
h3h8lt_ | aggregate assets and liabilities 总体资产与负债
P{lh)m> aggregate at constant price 按固定价格计算的总体数字
nO@+s
F aggregate demand 总需求
kukaim>K aggregate gross position 总持仓量
d8.ajeN]o aggregate limit 总限额
.! j#3J..u aggregate of salaries tax 合计薪俸税
p}8ratmN aggregate performance 总体表现；总体业绩
&HxT41pku aggregate supply 总体供应
WLy7'3@ aggregate surplus 总盈余
^I./L)0= } aggregate total 整体总额
X RRJ )}P aggregate value 总值；合计价值
K.h]JD]o aggregated basis 合计基准
Fd"WlBYy0 aggregated net chargeable income 合计应课税入息实额
0 Uaem aggregation 合并计算；合计；总和
J3\)Jy aggregation of incomes of husband and wife 夫妇入息合并计算
/'+4vXc@ aggregation of property 财产的总和
0=,'{Vz}A agio 差价；贴水
&enlAV'#)O 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》
<NL+ 9l R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*eoq=,O 《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》
Ty}R^cy{d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'WzUu MCx 《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》
Fc{((x s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|QqWVelc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/>!!ch agreement for a settlement 授产协议
9rWLE6 ` agreement for assignment 转让协议
*lY +Yy( agreement for sale 售卖协议；买卖协议
cqHw^{'8 agreement for sale and purchase 买卖协议
vK`S!7x'& agreement for the payment of interest 支付利息协议
I tgH>L' agreement for the repayment of money 还款协议
Qf~| S9, agreement of reinsurance 再保险协议
;y ,NC2Xj Agricultural Bank of China 中国农业银行
Qasr:p+ air passenger departure tax 飞机乘客离境税
ujNt(7Cz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vF+YgQ1H airport tax 机场税
Qq>ElQ@ alcohol duty 酒精税
EUXV/QV{ alienation 让与；让渡；转让
iGyVG41U alimony 生活费；赡养费
e c`>KuY All Ordinaries Index [AOI] 所有普通股指数
8ipW3~-4 all risks 全险；综合险
z ,os
MS All Sales Record for Stock Market 《股票市场成交报告》
9`,,%vd j Allied Capital Resources Limited 新联财务有限公司
C*]AL/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n\
Gg6Y allocation letter 拨款信件
T*p| 'Q` allocation of fund 分配款项；预留款项
_dY:)%[] allocation of profit 利润分配；溢利分配
o8mo=V4j allocation warrant 拨款令
$;ch82UiX allotment 分配；配股
H WOek"}Z[ allotment notice 股份配售通知；配股通知
kEx8+2s=M allotment of shares 股份分配
0v cET( allowable 可获宽免；免税的
i~ROQMN1 allowable business loss 可扣除的营业亏损
taBO4L V allowable expenses 可扣税的支出
3lyQn " allowance 免税额；津贴；备抵；准备金
_i.({s&_9 allowance for debts 债项的免税额
I@+lFG allowance for depreciation by wear and tear 耗损折旧免税额
,$o-C&nC allowance for funeral expenses 殡殓费的免税额
_4~k3%w\`l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gnYnL8l`J allowance for repairs and outgoings 修葺及支出方面的免税额
e=-YP8l
allowance to debtor 给债务人的津贴
\S' cW B alteration of capital 资本更改
oNrEIgaA(+ alternate trustee 候补受托人
Ep,1}Dx amalgamation 合并
Za34/ro/T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-wBnwn- ambit of charges 征税范围；收费范围
Y<de9Z@ amended valuation 经修订的估值
IZ|c <#r6 American Commodities Exchange 美国商品交易所
dV$3u"9 American Express Bank Limited 美国运通银行
"C?:T'dW American Stock Exchange 美国证券交易所
2}GKHC amortization 摊销
G) jG!`I amount due from banks 存放银行同业的款项
[6 oq# # amount due from banks abroad 存放海外银行同业的款项
IBzHR[#,^ amount due from holding companies 控股公司欠款
O5c_\yv= amount due from local banks 存放本港银行同业的款项
EP/&m|o|G amount due to banks 银行同业的存款
5wy;8a amount due to banks abroad 海外银行同业的存款
fHW-Je7mG amount due to holding companies 控股公司存款
![qRoYpbg8 amount due to local banks 本港银行同业的存款
fdg[{T4: amount due to outport banks 外埠银行同业的存款
XlE$. amount for note issue 发行纸币的款额
osI- o~#> amount of bond 担保契据的款额
jg7d 7{{SB amount of consideration 代价款额
5X0_+DdeL amount of contribution 供款数额
u2f `|+1^y amount of indebtedness 负债款额
4p*?7g_WVH amount of principal of the loan 贷款本金额
32TP Mk amount of rates chargeable 应征差饷数额
zkuv\kY/ Z amount of share capital 股本额
BW+qp3 k\ amount of sums assured 承保款额
p.qrf 7N$ amount of variation 变动幅度
9 J$Y,Z amount of vote 拨款数额
&f$a1#O}dx amount payable 应付款额
;>cLbjD amount receivable 应收款额
$ 0ym_6n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BYTXAZLb analysis 分析
:t_}_!~ ancillary risk 附属风险
;D6x=v=2 annual account 周年帐目；周年帐目报表；年度决算；年结
ux)< &p. annual accounting date 年结日期
f|;HS!$ annual allowance 每年免税额；年积金；年度津贴；年津
%{7$ \|;J' annual balance 年度余额
QxP` f KC8 annual disposable income 每年可动用收入
ftDVxKDE?S annual estimates 周年预算
e-&L\M annual fee 年费
JkRG t Yq annual general meeting 周年大会
9)8*FahW annual growth rate 年增率；每年增长率
R:SIs\%o annual long-term supplement 长期个案每年补助金
Vj?*= UL annual pensionable emolument 可供计算退休金的年薪
DX]z=d)tc annual report 年报
4da ^d9ZOy Annual Report on the Consumer Price Index 《消费物价指数年报》
C!CaGf= annual return 周年报表；周年申报表；每年报税表格
ke{DFq h Annual Return Rules 《周年报表规则》
$Vd?K@W[h annual review of consumer prices 每年消费物价回顾
6nM
rO$i0k annual roll-forward basis 逐年延展方式
*g}vT8w'} annual salary 年薪
d@_'P`% - annual statement 年度报表；年度决算表
d#x8O4S%i2 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
nhB^Xr= annuitant 年金受益人
_Y} ^%eFw annuity 年金
?z*W8b]' annuity contract 年金合约
yYVW"m annuity on human life 人寿年金
}])G Q@ antecedent debt 先前的债项
O ~7p^i} ante-dated cheque 倒填日期支票
<FMu WHY anticipated expenditure 预期开支
,C5@ P+A anticipated net profit 预期纯利
"j *fVn anticipated revenue 预期收入
0Og/47dO.2 anti-inflation measure 反通货膨胀措施
G7Edi;y/{ anti-inflationary stance 反通货膨胀立场
Z&2
&wD apparent deficit 表面赤字
PQr#G JG7 apparent financial solvency 表面偿债能力
UMnR=~ . apparent partner 表面合伙人
3<V.6'*k application for personal assessment 个人入息课税申请书
%D%e :se application of fund 资金应用
G <} 7vF application to release as liquidator and to destruct the books of accounts and documents
XRX7qo(0g 申请免除清盘人职务及毁灭帐簿与文件
/v<e$0~s< appointed actuary 委任精算师
h8D tq5t4 appointed auditor 委任核数师；委任审计师
d!a2[2Us appointed trustee 委任的受托人
BxW||O|_N" appointer 委任人
;jpw"-J` apportioned pro rata 按比例分摊
r ;@:S~ apportionment 分配；分摊
8'
WLm Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^hGZVGSv apportionment formula 分摊方程式
LNs E7t apportionment of estate duty 遗产税的分摊
N^@%qUvT] appraisal 估价；评估
ur,V>J<5A appreciable growth 可观增长
gK] T} appreciable impact 显着影响
>?:i6&4o appreciable increase 可观增长
Qe' PAN =B appreciation 增值；升值
5d!z<{` appreciation against other currencies 相对其他货币升值
fb;hf:B: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
AZBY, :>D appreciation tax 增值税
]G$!/vXP appropriation 拨款；拨用；拨付
;NvhL|R appropriation account 拨款帐目
lcuH] z Appropriation Bill 拨款法案
{Hrr :h C appropriation-in-aid system 补助拨款办法
OP\^c approved assets 核准资产
RQ_#rYmT approved basket stock 认可一篮子证券
~a0d .dU approved budget 核准预算
06j)P6Iju approved charitable donation 认可慈善捐款
dqK approved charitable institution 认可慈善机构
@Reh?]# v approved currency 核准货币；认可货币
P^o"PKA approved estimates 核准预算
j:\_*f approved estimates of expenditure 核准开支预算
AmrJ_YP/t~ approved overseas insurer 核准海外保险人
3oNt]2w/' approved overseas trust company 核准海外信托公司
{/,+ _E/ approved pooled investment fund 核准汇集投资基金
wE.@0 approved provident fund scheme 认可公积金计划
no D 7G2o approved provision 核准拨款
o9(#KC?3 approved redeemable share 核准可赎回股份
8tB{ rK, approved regional stock 认可地区性证券
k -t, y|N
approved retirement scheme 认可退休金计划
f(zuRM^5 approved subordinated loan 核准附属贷款
(\AszLW arbitrage 套戥；套汇；套利
iIC9rso"Q1 arbitrageur 套戥者；套汇者
U iPV Z@? arbitrary amount 临时款项
|x}&wFV arrangement 措施；安排；协定
T! O3( arrears 欠款
cmC&s'/8`D arrears of pay 欠付薪酬
QRn:=J%W W arrears of revenue 逾期未收税款；逾期未收的帐项
0[3tW[j articles of association 组织章程；组织细则；组织章程细则
Hr_x~n=w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~>wq;T:= ascertainment of profit 确定利润
+O %a:d % "Asia Clear" “亚洲结算系统”
Qr xO
erp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yp7,^l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Phjf$\pt Asian Development Fund [ADF] 亚洲发展基金
[e Tck73 Asian dollar bond 亚洲美元债券
kdZ-<O7@ Asian dollar market 亚洲美元市场
Y7IlqC`i Asian dollar rate 亚洲美元利率
N'q/7jO y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u6CM RZ$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
22H=!.DJ asked price 沽盘；喊价；索价；卖方报价
Yc ( )'6 assessable income 应评税入息
A&@j A5Jb assessable loss 应评税亏损
8Gzs assessable profit 应评税利润
m'vOFP)' assessable value 应评税值
v \L Ip assessed profit 估定利润
#v]aT
]} assessed value 经评估价值
Ts ?>"@ assessment 评税；评定；估价；评税单
5w -G]b assessment number 评税编号；估价编号
I.n{ "=$B@ assessment of additional tax 补加税评税
S4AB tKG assessment of performance 业绩评估；实绩评价
F b`7 aFIf Assessor 评税主任
aWi]t'_ asset price bubbles 资产价格泡沫
IBs O asset-backed securities 具资产保证的证券
j$/uJ` assets accretion 资产增值
X/C54%T ~ assets and liabilities 资产与负债
1pBs r( assets betterment statement 资产递增表；资产改进表
3 %{'Uh, assets lending 实物放款；有抵押贷款
Q(eQZx { assets of the company passing on the death 死者去世时转移的公司资产
5;uX"z G assets pledged as security for liabilities 用作负债抵押的资产
^[,1+ WS% assets portfolio 资产投资组合
E`LIENm assets price 资产价格
1=cfk# assets quality 资产质素
^a0 -5 assets realization 资产变现
gB'Ah -@,P assets refinancing arrangement 资产再集资安排
OA5md9P;d assets securitization 资产证券化
T;vPR,]rz assets situated outside Hong Kong 在香港以外地方的资产
BsG[#4KM: assets stripping 削减资产；拆卖资产
KARQKFp!C> assets value 资产值
LZ<( :S assignee 承让人
ur_"m+ assignment 转让；转让书；转让契
/Gu2@m[r assignment of interest 权益转让
)6S}O*
1 assignment of letters patent and trade mark 专利证书及商标转让
{ ;rpg c assignment of property 物业转让；物业转让书
Xf/<.5A assignment right 转让权
7 |?@\ZE assignor 转让人
[,V92-s;N associate 有联系的人；有关连人士；相联者；合伙人；联系人
6P[O8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/[|md0, associate member 附属会员
;$&5I9N associated body corporate 相联法人团体
*/m~m? associated company 相联公司；联属公司
2nz'/G associated corporation 相联法团
Q,+*u%/u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gt *<? 公认会计师公会〔英国〕
,'0oj$~S: Association of Futures Exchange Brokers 香港期货经纪协会
tfU3 6 PR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/3HWP `<x association of underwriters 承保人组织
[T&y5"@ assumption of control 接管
UyfIAC$S assurance 担保；保险；转易；转易书
##\ZuJ^- assurance of interest 权益的转易
+_K;Pj]x at 19XX price 按一九ＸＸ年价格计算
dg@/HLZ at a discount 按赔价计算；按贴水价格计算；打折扣
?;kc% Rz at a premium 按溢价计算；按升水价格计算
=kkA at call 通知付款；按通知
0B ZOr-i at constant market price 按固定市价计算
#~qp8
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U@ QU8 at cost 按成本计算
ktJLp Z<0O at current market price 按当时市价计算；按现时市价计算
9'r3L)[ at current price 按当时价格计算；按现时价格计算
[~%;E[ky$ at factor cost 按要素成本计算；按生产要素成本计算
V$%Fs{ at money-of-the-day price 按付款当日价格计算
m l
\yc' at or better 按指定或较佳价位〔买卖指令〕
PX{~! j %n at par 按面值计算；平价
oN}j <6s
at sight 见票即付
&wC.?w$ at the close 按收市盘
%LaC$w_X at the opening 按开市盘
N= q29JU attestation 见证；见证条款
,> E Y9j at-the-money option 平价期权
" f$A0RL attorney 受权人；受托代表人
OnPLz"- attornment 新拥有人承认书
u e2nfp attributable profit 可归属利润
u, k8i:JY attributable share value 可归属股份价值
ju 6_L< Auckland Stock Exchange 奥克兰证券交易所
-5*;J&. auction 拍卖
^ x#RUv auctioneer 拍卖商
KTREOOu .t audit 审计；核数
S~9kp?kR$ Audit Commission 审计署
w3hL.Z,kV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G+yz8@ 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〕
~_\2\6%1^n audit review 帐目审查
@Bwl)G!| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yKy)fn! audited account 审计帐目；经审计的帐目
R')GQ.yYq audited annual account 经审计的周年帐目
O&RHCR- \ audited balance sheet 经审计的资产负债表
>R0j<:p : auditor 核数师；核数主任；审计师
?(hQZR
0e auditor's certificate 核数师证明书；审计师证明书
/]>{"sS( auditor's report 核数师报告；审计师报告
I> zn$d*0 Aussie bond 澳元债券
h^ X.e[ austerity budget 紧缩预算
, |B\[0p Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N8Q{ 4c Australia All Ordinaries Index 澳洲所有普通股票指数
=!Cvu.~}, Australian Dollar [AUD] 澳元
]8z6gDp Australian Options Market 澳大利亚期权市场
' vClZGQ1 Australian Securities Commission 澳洲证券事务监察委员会
mTbPz Z4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
LKG|S<s Australian Stock Exchange 澳大利亚证券交易所
wB GxJ\+M Austrian Schilling [ATS] 奥地利先令
u _^ =]K; authentication 认证；鉴证
bhT]zsBK authority to purchase 委托购买证；委购书
2UJ0%k authorization 认可；核准；授权；授权书
: \`MrI^ authorization by direction 指示授权
q/ zdd3a authorization by instruction 指令授权
1Tkdr 2 authorization by warrant 令状授权
{.)D)8`<d authorization of unit trust 单位信托的认可
j C7XdYp authorized agent 指定代理人
&^>r<~] authorized capital 法定资本
>FhBl\oIi authorized clerk 出市员
7dW&|U authorized dealer 认可交易商
5 jk4k c authorized financial institution 认可财务机构
' ^AXUb authorized fund 认可基金
7 4UE-H) authorized fund house 获授权的基金公司；认可基金公司
XcneH jpR authorized institution 认可机构
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7x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R e>e |$.T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\`x'g)z(i authorized insurer 获授权保险人；获认可承保人
a# $%xw authorized investment 特准投资项目
'IszS!kY authorized person 获授权人
mY9K)]8 authorized representative 获授权代表
H N)QS5 authorized share capital 法定股本
V&85<Y%Nl| automated quotation system 自动报价系统
s* Ll\# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
],4LvIPD 自动交易系统〔香港期货交易所有限公司〕
[ V~bo/n automatic adjustment mechanism 自动调整机制
|-<L :% automatic adjustment system 自动调整系统
Reo0ZU> Automatic Clearing House 自动票据交换所
wtyu"=
automatic exchange rates accumulation system 自动化汇率累集系统
e2F7G>q:5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sP !qv"u automatic teller machine [ATM] 自动柜员机
mer{Jy s autopay 自动转帐
Rl8-a8j$f. available assets 可用资产
~ VKXL,. available fiscal reserve 现存财政储备
$T0[ available profit 可用利润
sP7 (1)\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R~([ average 平均；平均数；海损
C]cw@ :o% average basic salary 平均基本薪金
>i<-rO>kN average consumer expenditure 平均消费开支；一般消费开支
9x\G(w average cost 平均成本
@TDcj~oR ? average cost of land production 增辟土地平均成本
FT=>haN average daily turnover 平均每日成交额
]y
e &# average daily wage rate 平均每日工资率
%cL:*D 4oz average expenditure pattern 平均开支模式
Sq QB>;/p average growth rate 平均增长率
fZC,%p average net fixed assets 固定资产平均净值
Y#,MFEd average of relatives 相对价格平均数
L&%iY7sC` average price 平均价格
HV p aV M average propensity to consume 平均消费倾向；一般消费倾向
6h%(0=^ average propensity to save 平均储蓄倾向；一般储蓄倾向
CTYkjeej average rate 平均率
Wi<Fkzj average revenue 平均收入；平均收益
NM ]/OKs'H average stock 平均库存；平均存货
lB-7. average yearly rent 平均年租
0XNb @ogo avoidance of double taxation 避免双重课税
& 2J |v#$F avoidance of tax 避税
