A:
6_/oVvd A share Ａ股；甲类股份
H8 yc< abatement of tax 减税；减扣免税额
X ;_0"g ABN AMRO Bank N.V. 荷兰银行
c)Ft#vzg&e above-the-line expenditure 线上项目支出；经常预算支出
.XM3oIaW above-the-line receipt 线上项目收入；经常预算收入
rN#ydw:9 ABSA Asia Limited 南非联合亚洲有限公司
_Df I78`( absolute change 绝对数值变更
A(AyLxB47* absolute expenditure 实际开支
n0 :+D
R absolute guideline figure 绝对准则数字
Zrfp4SlZZ absolute interest 绝对权益
$ hB;r absolute order of discharge 绝对破产解除令
2 =tPxO')B absolute profit margin 绝对利润幅度
Y{y #us1 absolute value 实值；绝对值
^E U& 6M2 absolutely vested interest 绝对既得权益
'R6D+Vk/ absorbed cost 已吸收成本；已分摊成本
I%xrDiK97 absorption 吸收；分摊；合并
}i_[wq{E& absorption rate 吸收率；摊配率；分摊率
b7fP)nb695 ACB Finance Limited 亚洲商业财务有限公司
u#=Yv |9 acceptable form of reciprocity 合理的互惠条件
2L.UEAt acceptable rate 适当利率；适当汇率
Q6?+# } acceptance agreement 承兑协议
JA7HO | acceptance for honour 参加承兑
6 .DJR Y acceptor 承兑人；接受人；受票人
.UbmU^y| acceptor for honour 参加承兑人
vj0`[X accident insurance 意外保险
j}8IT Accident Insurance Association of Hong Kong 香港意外保险公会
#f]R:Ix> accident insurance scheme 意外保险计划
gUDd2T# accident year basis 意外年度基准
GV)#>PL accommodation 通融；贷款
e 1{t qNJ accommodation bill 通融票据；空头票据
bj` cYL% accommodation party 汇票代发人
G}i\UXFE account balance 帐户余额；帐户结余
,
6\i account book 帐簿
v}dt**l account collected in advance 预收款项
o*/\ oVOq account current book 往来帐簿
oMda)5 & account of after-acquired property 事后取得的财产报告
{B|U 8j[ account of defaulter 拖欠帐目
g=; rM8W account payable 应付帐款
j-$a a; account payee only [A/C payee only] 只可转帐；存入收款人帐户
HCQ v"i}- account receivable 应收帐款
6, ag\ account receivable report 应收帐款报表
<Xw 6m$fr: account statement 结单；帐单；会计财务报表
;}K1c+m!5V account title 帐户名称；会计科目
^8)&~q* accountant's report 会计师报告
U0u @[9! Accountant's Report Rules 会计师报告规则
D+rDgrv accounting and auditing procedure 会计与审计程序；会计与核数程序
[a;lYsOsJ Accounting Arrangements 《会计安排》
)Y~q6D K accounting basis 会计基础
hXS'*vO" accounting by Official Receiver 破产管理署署长呈交的帐目
bf3LNV| Accounting Circular 《会计通告》
"n
'*_rh>+ accounting class 会计类别
[$3Zid accounting date 记帐日期；会计结算日期
,)V*xpp accounting for money 款项核算
c}vy9m$B_ Accounting Officer 会计主任
6f 6_ztTL accounting period 会计报告期；会计期
aGp <%d accounting policy 会计政策；会计方针
6 N.mSnp accounting practice 会计惯例
0]8+rWp|Nz accounting principle 会计准则
FVG|5'V^ accounting record 会计记录
&{&lC BN accounting report 会计报告
H*|Bukgt/M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3]'=s>UO>^ Accounting Society of China 中国会计学会
n i@D7:h accounting statement 会计报表
v)N6ZOj*C accounting system 会计制度；会计系统
#Vn=(U4}!_ accounting transaction 会计事项；帐务交易
m'k`p5[=h accounting treatment 会计处理
y=9a2 [3Dz accounting year 会计年度
-j3 -H& accretion 增值；添加
L3q)j\ ls accrual 应计项目；应累算数目
bXq,iX accrual basis 应计制；权责发生制
2 T{P IJg3 accrual basis accounting 应计制会计；权责发生制会计
~'fa, XZ< accrue 应累算；应计
BO[Q"g$Kon accrued benefit 应累算利益
X_s;j5ur accrued charges 应计费用
H#U{i accrued cumulative preference share dividend 应累算的累积优先股股息
i40r}?- accrued expenses 应累算费用
&:]_a?|*S accrued interest payable 应付利息；应计未付利息
ABhza| accrued interest receivable 应收利息；应计未收利息
vo Q, K9 accrued right 累算权益
xx;'WL,g accruing profit 应累算的利润
6z%3l7#7Yi accumulated fiscal reserve 累积财政储备
;~~Oc accumulated profit 累积利润；滚存溢利
a,cDj accumulated reserve 累积储备
7u5B/M! accumulation of surplus income 累积收益盈余
9][Mw[k> acquired assets 既得资产
c}Z,xop<P{ acquisition 收购；购置；取得
1:YDN.* acquisition cost 购置成本
s>~&: GUwR acquisition expenses 购置费用
i 04Sf^ acquisition of 100% interest 收购全部股权
Si]Z `_ acquisition of control 取得控制权
a^[io 1}- acquisition of fixed assets 购置固定资产
\<lV), acquisition of shell “买壳”
0 {{7 " acquisition price 收购价
Q k-y 0 act of God 天灾
$6!` acting partner 执事合伙人
G&C)`}; active market 买卖活跃的市场；交投畅旺的市场；旺市
?2EzNN cS active partner 积极参与的合伙人
GU&XK7L active trading 交投活跃
I4|p;\`fK actual circulation 实际流通
cIM5;"gLP actual cost 实际成本
'I yk`=R actual expenditure 实际开支；实际支出
.v1rrH ? actual income 实际入息；实际收入；实际收益
rLL;NTN+/ actual market 现货市场
] v_xEH}T actual price 现货价；实际价格
=Bo0O ei actual profit 实际利润
SVq7qc9K? actual quotation 实盘；实际价位；实际报价
3pDZ}{ZZU actual year basis 按实际年度计算
CQ,r*VAw actuals 实货
L$jyeFB5 actuarial investigation 精算调查
;SC|VcbyH actuarial principle 精算原则
sef !hS0 6 actuarial report 精算师报告
't )j Actuarial Society of Hong Kong 香港精算学会
HwST^\Ao actuarial valuation 精算师估值
g 1zqh, actuary 精算师
D@
=.4z ad referendum agreement 暂定协议；有待覆核的协定
[c86 b ad valorem duty 从价税；按值征税
bMSF-lQ ad valorem duty system 从价税制
LiV]!*9$KG ad valorem fee 从价费
>^I nNJd ad valorem tariff 从价关税
<Is r additional allowance 额外免税额
y
Fp1@*e f additional amount for unexpired risk 未过期风险的额外款额
*"zE,Bp" additional assessable profit 补加应评税利润
iI
^{OD additional assessment 补加评税
+Z;0"'K'e additional commitment 额外承担
+'#d*r91@ additional commitment vote 额外承担拨款
STOE=TC > additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q ^ 39Wk@ additional dependent parent allowance 供养父母额外免税额
3" L$*toRA additional provision 额外拨款
Be]o2N;J additional stamp duty 附加印花税
GtGToI additional tax 补加税罚款；补加税款
*;gi52tM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R:ar85 F adjudged bankrupt 被裁定破产
HYg _{ adjudicated bankrupt 裁定破产人
xD1wHp!+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y(A?ib~K adjudication of bankruptcy 裁定破产；宣告破产
UVI=&y]c,p adjudication of insolvency 裁定无力偿还债务
n,HWVo>([ adjusted actual 经调整的实数；调整后的实数
H`io|~Q adjusted current assets 经调整的流动资产；调整后的流动资产
i-og eR? adjusted figure 经调整的数字；调整后的数额
pwZ &2&| adjusted liabilities 经调整的负债；调整后的负债
`HJw wKd adjusted loss 经调整的亏损；调整后的亏损
W\KZFrV@ 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
@ ic s adjusted profit 经调整的利润；调整后的利润
R>0ta
Q adjusted surplus 经调整的盈余额；调整后的盈余额
,*lK4 ?v adjusted value 经调整的价值；调整后的价值
M]_vb,= 1 adjustment 调整；修订；理算〔保险〕
\Fj4G y?MW adjustment centre 调剂中心
[FCNW0NV adjustment lag 调整过程的时间差距；调整时差
d,0pNav) adjustment mechanism 调整机制
A23 Z)` adjustment of loss 亏损调整
)7` ~U"r adjustment process 调整过程；调整程序
A6U6SvM; adjustment range 调整幅度
bg=`
administered exchange rate 受管制汇率
ov fw _ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r pXw 8 administration expenses 行政费用
rvfl~<G* administration fee 手续费；行政费
Z'j<wRf administration in bankruptcy 破产管理
jS- QTG!= administration order 遗产管理令
eBN>|mE4N administrator 管理人；遗产管理人
1b D c ct administrator of the estate 遗产管理人
]D]K_`!K admission of debt 债项承认书
eb8_guZ admission of proof 接纳债权证明
tllg$CQ5 advance 放贷款项；垫付款项；预支款项；预付款项
q{5V q_s\ advance account 暂支帐目；预付款帐户
oDP|>yXC) advance compensation 预付补偿金
}`g*pp* advance from shareholder 股东垫款
x
p$0J<2 advance pending reimbursement 预支以待日后付还
"yz@LV1 advanced economy 先进经济体系
9 q5[W=| advancement 预付；预付财产
T(}da**X advances warrant 垫款令
kN) pi " advancing 贷出
%FRkvqV* adverse balance 逆差
dW5z0VuB$/ adverse exchange 逆汇
~G$OY9UC advertisement addressed to shareholders 在报章刊登的致股东通告
"l@~WE advice for collection 托收通知书
0y1t%C075 advice of drawing 提款通知书；汇票通知书
vaU7tJ: advice of payment 付款通知
+I~?8* Advisory Committee [Securities and Futures Commission]
6 x7=0}' 谘询委员会〔证券及期货事务监察委员会〕
u}h'v&"e, Advisory Committee on Diversification 经济多元化谘询委员会
tvH)I px affidavit 誓章；遗产申报誓章
\G"/My i affidavit of no receipt 述明无收款的誓章
.5z|g@
6 affiliate 联号；联营公司；附属公司
Zu hT \l affiliated company 附属公司；联号；联营公司
J+4uUf/d! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q: LuRE!t affordability 负担能力
wb?hfe African Development Bank [AfDB] 非洲开发银行
x SUR< after-acquired property 事后取得的财产
| UaI i^ after-hours dealing 市后交易
rTJWftH! after-tax profit 税后盈利；税后利润；税后溢利
A y`a>:p agency agreement 代理协议
<w A_2S
Y agency expenses 代理机构的开支
Jzj~uz agency fee 代理费
2#[Y/p Agency Law 《代理法》
N?Z?g_a8 agent 代理人；承销人
!6%mt} h agent of company 公司代理人
@ rF\ 6I agent's fee 代理人费；经纪费
u`~{:V aggregate 总计；总数；总体数字
pJ(l=a aggregate amount 总款额；总额
`fRy"44nR aggregate assets and liabilities 总体资产与负债
Ue7W&N^E aggregate at constant price 按固定价格计算的总体数字
g\Z k*5( aggregate demand 总需求
oF^B J8%Lm aggregate gross position 总持仓量
g:)v thOs aggregate limit 总限额
+Oscy-; aggregate of salaries tax 合计薪俸税
e{O5y8, aggregate performance 总体表现；总体业绩
:R y 24X aggregate supply 总体供应
{ V&7JZl,/ aggregate surplus 总盈余
c%dy$mkqgK aggregate total 整体总额
r]S9 z aggregate value 总值；合计价值
,ym;2hJ aggregated basis 合计基准
#(H_ w4 aggregated net chargeable income 合计应课税入息实额
!L _ SHlU aggregation 合并计算；合计；总和
u j@<_|7 aggregation of incomes of husband and wife 夫妇入息合并计算
y{sA[ " aggregation of property 财产的总和
4ca-!pI0 agio 差价；贴水
#+G2ZJxL| 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》
V Y3{1Dlf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Yp)U'8{h c 《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》
Ed-gYL^< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N'1~ wxd 《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》
:&%;s*-9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#Q"vwek 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hn~1x'$ agreement for a settlement 授产协议
6 b|`[t agreement for assignment 转让协议
E~P 0}' agreement for sale 售卖协议；买卖协议
gK( 4<PO' agreement for sale and purchase 买卖协议
!O-+ h0Z agreement for the payment of interest 支付利息协议
THp `!l agreement for the repayment of money 还款协议
v\eB L&WK agreement of reinsurance 再保险协议
rZv+K/6*M Agricultural Bank of China 中国农业银行
yDC97#%3u air passenger departure tax 飞机乘客离境税
12 a # ]E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
( `u!/ airport tax 机场税
)8SP$ alcohol duty 酒精税
{+:XVT_+ alienation 让与；让渡；转让
&>{>k<z alimony 生活费；赡养费
sdWl5 " All Ordinaries Index [AOI] 所有普通股指数
ar|[D7Xrq\ all risks 全险；综合险
\gkajY -? All Sales Record for Stock Market 《股票市场成交报告》
dWy1=UQfP Allied Capital Resources Limited 新联财务有限公司
cZ >W8{G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L'Zud,JKg allocation letter 拨款信件
bEKLameKv allocation of fund 分配款项；预留款项
^j %UZ allocation of profit 利润分配；溢利分配
Oy&'zigJ allocation warrant 拨款令
W wha?W> allotment 分配；配股
I={{V Q allotment notice 股份配售通知；配股通知
ArYF\7P allotment of shares 股份分配
Z L </ allowable 可获宽免；免税的
`1 @ [uWl allowable business loss 可扣除的营业亏损
DcA'{21 allowable expenses 可扣税的支出
!&lPdEc@T allowance 免税额；津贴；备抵；准备金
B6 \VxSX4{ allowance for debts 债项的免税额
(Y)h+}n5N allowance for depreciation by wear and tear 耗损折旧免税额
?m1$*j allowance for funeral expenses 殡殓费的免税额
oDUMoX%4s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\T9UbkR allowance for repairs and outgoings 修葺及支出方面的免税额
[{F7Pc allowance to debtor 给债务人的津贴
!@ { [I:5 alteration of capital 资本更改
SZ{cno1` alternate trustee 候补受托人
] gksyxn3 amalgamation 合并
6 W;k IoB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C4tl4 df9 ambit of charges 征税范围；收费范围
E{ s|# amended valuation 经修订的估值
|vz;bJG American Commodities Exchange 美国商品交易所
zDyeAxh4 American Express Bank Limited 美国运通银行
x Ui!|c American Stock Exchange 美国证券交易所
(N|xDl &; amortization 摊销
&o@5%Rz2/ amount due from banks 存放银行同业的款项
k+$4?/A amount due from banks abroad 存放海外银行同业的款项
8
-;ZPhN& amount due from holding companies 控股公司欠款
3gy;$}Lq T amount due from local banks 存放本港银行同业的款项
N RSse" amount due to banks 银行同业的存款
}27Vh0v amount due to banks abroad 海外银行同业的存款
Vor9
?F&w amount due to holding companies 控股公司存款
"NH+qQhs amount due to local banks 本港银行同业的存款
7RE6y(V1 amount due to outport banks 外埠银行同业的存款
PV6 * -[ amount for note issue 发行纸币的款额
J. 2]km amount of bond 担保契据的款额
tQ
JH'YV amount of consideration 代价款额
[V,
;X amount of contribution 供款数额
:s '"u] amount of indebtedness 负债款额
5,BkwAr+6[ amount of principal of the loan 贷款本金额
y=x e<#L amount of rates chargeable 应征差饷数额
g/Jj ]X#r amount of share capital 股本额
jA4v?(AO}# amount of sums assured 承保款额
$L8s/1up amount of variation 变动幅度
K)UOx#xe1 amount of vote 拨款数额
a=.db&;vY amount payable 应付款额
8M+F!1-# amount receivable 应收款额
I%> ]!X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AdOAh y2H analysis 分析
*9Js:z7I ancillary risk 附属风险
( L\G!pP. annual account 周年帐目；周年帐目报表；年度决算；年结
s4`*0_n annual accounting date 年结日期
f^sb0nU annual allowance 每年免税额；年积金；年度津贴；年津
HcVs(]tIW annual balance 年度余额
F>kn:I"X) annual disposable income 每年可动用收入
+1jqCW annual estimates 周年预算
50bP&dj& annual fee 年费
|uwteG5?$s annual general meeting 周年大会
TL{pc=eBo annual growth rate 年增率；每年增长率
.N5R?fmD annual long-term supplement 长期个案每年补助金
rbun5&RCyW annual pensionable emolument 可供计算退休金的年薪
>m6,xxTR annual report 年报
yn ":!4U1 Annual Report on the Consumer Price Index 《消费物价指数年报》
SA
4je9H% annual return 周年报表；周年申报表；每年报税表格
2mU-LQ1 WN Annual Return Rules 《周年报表规则》
zGd*Q5l annual review of consumer prices 每年消费物价回顾
,
gr&s+ annual roll-forward basis 逐年延展方式
|ezO@ annual salary 年薪
mRnzP[7-\) annual statement 年度报表；年度决算表
ae#HA[\0 G 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
Qn)[1v annuitant 年金受益人
S%s|P=u annuity 年金
"jJdUFN annuity contract 年金合约
9hLmrYNM1 annuity on human life 人寿年金
RyQ\5^z antecedent debt 先前的债项
gc:p@< ante-dated cheque 倒填日期支票
Y1_6\zpA anticipated expenditure 预期开支
VfC[U)w*vm anticipated net profit 预期纯利
C+ ]q anticipated revenue 预期收入
x*"pDI0k) anti-inflation measure 反通货膨胀措施
:mV7)oWH anti-inflationary stance 反通货膨胀立场
*o\Y~U-so apparent deficit 表面赤字
B0 XBI0w^Y apparent financial solvency 表面偿债能力
Wl RZ|. apparent partner 表面合伙人
&T/q0bwd application for personal assessment 个人入息课税申请书
^_S-s\DW application of fund 资金应用
K6yFpVl application to release as liquidator and to destruct the books of accounts and documents
h-+a;![ 申请免除清盘人职务及毁灭帐簿与文件
9Glfi@ . appointed actuary 委任精算师
Ysc|kxLb appointed auditor 委任核数师；委任审计师
VDu
.L8 appointed trustee 委任的受托人
aU]O$Pg{ appointer 委任人
g yH7 ((#i apportioned pro rata 按比例分摊
z0Z\d apportionment 分配；分摊
7- 3N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ocA'goI- apportionment formula 分摊方程式
]7R&m)16 apportionment of estate duty 遗产税的分摊
031. u< _ appraisal 估价；评估
I%Po/+|+ appreciable growth 可观增长
CbH T # appreciable impact 显着影响
$h]Y<&('G appreciable increase 可观增长
uZ`d&CEh appreciation 增值；升值
p5# P
r appreciation against other currencies 相对其他货币升值
]^6y NtLK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~)m t &
appreciation tax 增值税
qqt.nrQ^ appropriation 拨款；拨用；拨付
NZ+?Ydr8k appropriation account 拨款帐目
zTBi{KrZ Appropriation Bill 拨款法案
wI]R+. appropriation-in-aid system 补助拨款办法
k E#_Pc approved assets 核准资产
b^l
-*4 approved basket stock 认可一篮子证券
;$tv8%_L[ approved budget 核准预算
A]O5+" mc approved charitable donation 认可慈善捐款
Yx}" > ;\ approved charitable institution 认可慈善机构
V.QzMF"o approved currency 核准货币；认可货币
L3=YlX`UL approved estimates 核准预算
<& Y}j&( approved estimates of expenditure 核准开支预算
^I0GZ G approved overseas insurer 核准海外保险人
bHQKRV approved overseas trust company 核准海外信托公司
)< x;ra^ approved pooled investment fund 核准汇集投资基金
cH* /zNp approved provident fund scheme 认可公积金计划
N4` 9TN7 approved provision 核准拨款
pJ$N@I D approved redeemable share 核准可赎回股份
I bv_D$cT approved regional stock 认可地区性证券
. 1z$ A approved retirement scheme 认可退休金计划
J.e8UQ@=5 approved subordinated loan 核准附属贷款
6aF'^6+a arbitrage 套戥；套汇；套利
qvfAG 0p arbitrageur 套戥者；套汇者
(|a$N.e&K arbitrary amount 临时款项
x+*L5$;h arrangement 措施；安排；协定
X v7U<q arrears 欠款
Puth8 $ arrears of pay 欠付薪酬
gcW{]0%L^ arrears of revenue 逾期未收税款；逾期未收的帐项
K@j^gF/0B articles of association 组织章程；组织细则；组织章程细则
c]aK
N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;/)Mcx] n ascertainment of profit 确定利润
:U-US|)(2 "Asia Clear" “亚洲结算系统”
Dv RA2(M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
RqN_vk\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u5{5ts+: Asian Development Fund [ADF] 亚洲发展基金
DtJTnvG~B Asian dollar bond 亚洲美元债券
++Ys9Y)*, Asian dollar market 亚洲美元市场
4<3?a l& Asian dollar rate 亚洲美元利率
i^s`6:rNu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ej"o?1l@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8F` BJ6=' asked price 沽盘；喊价；索价；卖方报价
\{M rQ2jd assessable income 应评税入息
w[,?- Xm assessable loss 应评税亏损
gSv[4,hXd assessable profit 应评税利润
EDgob^> assessable value 应评税值
8 W1K3[Jj< assessed profit 估定利润
.y;\ puNq assessed value 经评估价值
9OQ0Yc!3 assessment 评税；评定；估价；评税单
kP}hUrDX5 assessment number 评税编号；估价编号
.X LV:6 assessment of additional tax 补加税评税
2*-ENW2 assessment of performance 业绩评估；实绩评价
yjOu]K:X Assessor 评税主任
5}d/8tS asset price bubbles 资产价格泡沫
SN[L4} { asset-backed securities 具资产保证的证券
'!yS72{$2 assets accretion 资产增值
g@k#J"Q '[ assets and liabilities 资产与负债
q(jkit~`A assets betterment statement 资产递增表；资产改进表
az \<sWb# assets lending 实物放款；有抵押贷款
-e `oW.+ assets of the company passing on the death 死者去世时转移的公司资产
,. 6J6{ assets pledged as security for liabilities 用作负债抵押的资产
z3vsz assets portfolio 资产投资组合
N)vk0IM! assets price 资产价格
z*dQIC assets quality 资产质素
StdS$XW assets realization 资产变现
n2jvXLJq assets refinancing arrangement 资产再集资安排
wzDk{4U assets securitization 资产证券化
:Er^"9'A2 assets situated outside Hong Kong 在香港以外地方的资产
_[$T29:8\] assets stripping 削减资产；拆卖资产
n ,&/D assets value 资产值
=$)4: assignee 承让人
{ ;Y 89&*R assignment 转让；转让书；转让契
v ]/OAH6D assignment of interest 权益转让
O:5Rp_?^ assignment of letters patent and trade mark 专利证书及商标转让
uXG`6|? assignment of property 物业转让；物业转让书
tL={ y* assignment right 转让权
'#,e
@v assignor 转让人
DD/>{kff associate 有联系的人；有关连人士；相联者；合伙人；联系人
_4.]A 3;} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>op:0on]} associate member 附属会员
c|\ZRBdI associated body corporate 相联法人团体
\uU=O
) associated company 相联公司；联属公司
#hD}S ~ associated corporation 相联法团
LC,*H0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gnQo1q{ 4 公认会计师公会〔英国〕
E'e8&3!bx Association of Futures Exchange Brokers 香港期货经纪协会
Q )LXL.0h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tb:,Uf>E association of underwriters 承保人组织
H[ BD ) assumption of control 接管
E-yT assurance 担保；保险；转易；转易书
O6m.t%* assurance of interest 权益的转易
L25kh}Q#7 at 19XX price 按一九ＸＸ年价格计算
`1E|PQbWc at a discount 按赔价计算；按贴水价格计算；打折扣
:mXG IRi at a premium 按溢价计算；按升水价格计算
:jt;EzCLg% at call 通知付款；按通知
vU_d=T%$ at constant market price 按固定市价计算
|
((1V^ at constant price 按固定价格计算
T~i%j@Q.6 at cost 按成本计算
w24{_ N at current market price 按当时市价计算；按现时市价计算
X(Y#9 N" at current price 按当时价格计算；按现时价格计算
aN^]bs?R at factor cost 按要素成本计算；按生产要素成本计算
3I9T|wQ-] at money-of-the-day price 按付款当日价格计算
PGPISrf at or better 按指定或较佳价位〔买卖指令〕
8)^B32 at par 按面值计算；平价
F_A%8)N at sight 见票即付
+Dx1/I
at the close 按收市盘
j[ J 5y# at the opening 按开市盘
YG0Px Zmi attestation 见证；见证条款
C5O5S:|' at-the-money option 平价期权
w5F4"nl#O} attorney 受权人；受托代表人
./'~];& attornment 新拥有人承认书
G XDC@+$14 attributable profit 可归属利润
mu6039qy attributable share value 可归属股份价值
s<[A0=LH Auckland Stock Exchange 奥克兰证券交易所
,O :EX0 auction 拍卖
: a_BD auctioneer 拍卖商
H~A"C'P3# audit 审计；核数
K0w<[CO Audit Commission 审计署
B.89_!/:p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V]I:2k5 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
? PBa'g audit review 帐目审查
QGs1zfh* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uh]"(h( > audited account 审计帐目；经审计的帐目
z$J X'(<Z7 audited annual account 经审计的周年帐目
+hE',i. audited balance sheet 经审计的资产负债表
bA}AD`5 auditor 核数师；核数主任；审计师
{Ge+O<mD
auditor's certificate 核数师证明书；审计师证明书
z]^+^c_ auditor's report 核数师报告；审计师报告
D
Irgq|8 Aussie bond 澳元债券
HXQ e\r austerity budget 紧缩预算
`I5O4|K) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T bv/wJ Australia All Ordinaries Index 澳洲所有普通股票指数
ShQ|{P9 Australian Dollar [AUD] 澳元
` W@T'T" Australian Options Market 澳大利亚期权市场
)PR3s1S^ Australian Securities Commission 澳洲证券事务监察委员会
9n1ZVP.ag Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"(s6aqO$ Australian Stock Exchange 澳大利亚证券交易所
O^5U B~ Austrian Schilling [ATS] 奥地利先令
6iG(C.b authentication 认证；鉴证
q[7CPE0n authority to purchase 委托购买证；委购书
y n SBVb!) authorization 认可；核准；授权；授权书
0,Hq E='w authorization by direction 指示授权
`E@kFJ(<On authorization by instruction 指令授权
_ Yfmxn8V authorization by warrant 令状授权
QE|`&~sme authorization of unit trust 单位信托的认可
S_J,[#& authorized agent 指定代理人
aF!E x authorized capital 法定资本
b"I~_CL| authorized clerk 出市员
)2xE z authorized dealer 认可交易商
{fZb@7?GF authorized financial institution 认可财务机构
geksjVwPH authorized fund 认可基金
^YGT h0$W authorized fund house 获授权的基金公司；认可基金公司
P?kx authorized institution 认可机构
-<_QF 82 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!O|ql6^; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ebq g"tPN{ authorized insurer 获授权保险人；获认可承保人
X0`j-*,FX authorized investment 特准投资项目
m6 ^ 5S authorized person 获授权人
lsk_P&M authorized representative 获授权代表
>c<pDNt? authorized share capital 法定股本
+ R!zs automated quotation system 自动报价系统
~g6"'Cya?k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e }c&LDgU 自动交易系统〔香港期货交易所有限公司〕
EIr@g automatic adjustment mechanism 自动调整机制
_a](V6 automatic adjustment system 自动调整系统
@Mm/C?#*O Automatic Clearing House 自动票据交换所
._?V%/ automatic exchange rates accumulation system 自动化汇率累集系统
%SAw;ZtQ: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`Oq M8U
@ automatic teller machine [ATM] 自动柜员机
;j{7!GeKa autopay 自动转帐
lwc5S `" available assets 可用资产
we3tx{j available fiscal reserve 现存财政储备
hq=,Z1J available profit 可用利润
# ly@;!M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zJ+3g! average 平均；平均数；海损
mzWP8Hlw average basic salary 平均基本薪金
l
_+6=u average consumer expenditure 平均消费开支；一般消费开支
O sQkA2= average cost 平均成本
#uSK#>H_! average cost of land production 增辟土地平均成本
Us,)]W.S average daily turnover 平均每日成交额
=!BobC- [b average daily wage rate 平均每日工资率
afHaB/t{R average expenditure pattern 平均开支模式
ks*Y9D*= average growth rate 平均增长率
q*, Q 5 average net fixed assets 固定资产平均净值
u)a' average of relatives 相对价格平均数
)P?IqSEA% average price 平均价格
re^Hc (8M average propensity to consume 平均消费倾向；一般消费倾向
>c4/ ?YV average propensity to save 平均储蓄倾向；一般储蓄倾向
v?%LQKO average rate 平均率
]IZ>2!6r average revenue 平均收入；平均收益
?s?$d&h average stock 平均库存；平均存货
`9Yn0B. average yearly rent 平均年租
(luKn&826 avoidance of double taxation 避免双重课税
w&Y{1r F> avoidance of tax 避税
