A:
,hO*W-a% 1 A share Ａ股；甲类股份
d `eX_] Z abatement of tax 减税；减扣免税额
,oin<K ABN AMRO Bank N.V. 荷兰银行
C_5o& O8Bc above-the-line expenditure 线上项目支出；经常预算支出
LpV2XL$p># above-the-line receipt 线上项目收入；经常预算收入
8rV"? m`S ABSA Asia Limited 南非联合亚洲有限公司
p"'knZ G absolute change 绝对数值变更
$%:=;1Jl absolute expenditure 实际开支
O%H c%EfG absolute guideline figure 绝对准则数字
:r+BL@9 absolute interest 绝对权益
^Kbq .4 absolute order of discharge 绝对破产解除令
K$1(HbL absolute profit margin 绝对利润幅度
-e2f8PV?3 absolute value 实值；绝对值
4` X]$. absolutely vested interest 绝对既得权益
EOj.Jrs~ absorbed cost 已吸收成本；已分摊成本
>IT19(J;A absorption 吸收；分摊；合并
R(t1Ei.-? absorption rate 吸收率；摊配率；分摊率
V7S [rI<<r ACB Finance Limited 亚洲商业财务有限公司
;:W M^S acceptable form of reciprocity 合理的互惠条件
NsJ]Tp5! acceptable rate 适当利率；适当汇率
d~QZc R acceptance agreement 承兑协议
u-/5&Endb acceptance for honour 参加承兑
1#w'<}h#U acceptor 承兑人；接受人；受票人
)i^+=T Z q acceptor for honour 参加承兑人
h 2QJQ|7a accident insurance 意外保险
7;8DKY q Accident Insurance Association of Hong Kong 香港意外保险公会
S %B m4jY accident insurance scheme 意外保险计划
QJH(( accident year basis 意外年度基准
W Te1E, M accommodation 通融；贷款
_xz>O [unf accommodation bill 通融票据；空头票据
^D]y<@01 accommodation party 汇票代发人
V\m51H1mqo account balance 帐户余额；帐户结余
[QZ8M@Gty# account book 帐簿
p=T6Ix'_2e account collected in advance 预收款项
l0&U7gr account current book 往来帐簿
IW>\\&pJ account of after-acquired property 事后取得的财产报告
K%@#a}kRb account of defaulter 拖欠帐目
Ib}~Q@ ?2 account payable 应付帐款
IM (=j account payee only [A/C payee only] 只可转帐；存入收款人帐户
S-7ry HH*0 account receivable 应收帐款
_(_U= account receivable report 应收帐款报表
Q2LAXTF]y account statement 结单；帐单；会计财务报表
.
g8WMm account title 帐户名称；会计科目
{P7 I<^, accountant's report 会计师报告
_8{6&AmIw Accountant's Report Rules 会计师报告规则
C"cBlru8B accounting and auditing procedure 会计与审计程序；会计与核数程序
. 4%6_ `E Accounting Arrangements 《会计安排》
CubBD+h l* accounting basis 会计基础
y,F|L?dI q accounting by Official Receiver 破产管理署署长呈交的帐目
/ReOf<%B Accounting Circular 《会计通告》
(GJX[ $@ accounting class 会计类别
] <y3;T\~ accounting date 记帐日期；会计结算日期
pKzrdw-! accounting for money 款项核算
[ApAd Accounting Officer 会计主任
0 8W^ accounting period 会计报告期；会计期
5uAUi=XA>S accounting policy 会计政策；会计方针
^@-qnU lH accounting practice 会计惯例
1
F+$\fLr accounting principle 会计准则
aU yJi accounting record 会计记录
UNhM:!A accounting report 会计报告
# n\|Q\W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)uK Tf=; Accounting Society of China 中国会计学会
3f)!RKS9q accounting statement 会计报表
, 9"A"p*R accounting system 会计制度；会计系统
_h1:{hF accounting transaction 会计事项；帐务交易
JfVGs;_, accounting treatment 会计处理
F !MxC accounting year 会计年度
J PmZ%]wA accretion 增值；添加
" o>` Y accrual 应计项目；应累算数目
7 : .bqRu accrual basis 应计制；权责发生制
,0^9VWZV accrual basis accounting 应计制会计；权责发生制会计
5cZKk/"Ad} accrue 应累算；应计
<= gf|( accrued benefit 应累算利益
|n~Vpy accrued charges 应计费用
3IYbgUG accrued cumulative preference share dividend 应累算的累积优先股股息
rrc>O*>{i accrued expenses 应累算费用
[W--%=Ou accrued interest payable 应付利息；应计未付利息
]D\p<4uepM accrued interest receivable 应收利息；应计未收利息
+]S!pyZ" accrued right 累算权益
yoVN|5 accruing profit 应累算的利润
'U{6LSaCb accumulated fiscal reserve 累积财政储备
NB .&J7v accumulated profit 累积利润；滚存溢利
Z*kZUx7I< accumulated reserve 累积储备
|n %<p accumulation of surplus income 累积收益盈余
*OR(8; acquired assets 既得资产
|7:{vA5 acquisition 收购；购置；取得
_Z3_I_lW acquisition cost 购置成本
D ]zpG acquisition expenses 购置费用
?{KC@c*c acquisition of 100% interest 收购全部股权
tg%C>O acquisition of control 取得控制权
E|BiK acquisition of fixed assets 购置固定资产
eSA%:Is. acquisition of shell “买壳”
5imqZw acquisition price 收购价
V~ [I /Vi act of God 天灾
O/{W:hJjd acting partner 执事合伙人
;h#nal>w@S active market 买卖活跃的市场；交投畅旺的市场；旺市
pNzpT!}H> active partner 积极参与的合伙人
ba"a!#wA active trading 交投活跃
[.*o<
KP actual circulation 实际流通
- "X}
)N2 actual cost 实际成本
3I.0uLjg^ actual expenditure 实际开支；实际支出
pTzfc`~xv actual income 实际入息；实际收入；实际收益
% {K6 actual market 现货市场
CJ
9tO#R actual price 现货价；实际价格
:>GT<PPD; actual profit 实际利润
>6cENe_@t actual quotation 实盘；实际价位；实际报价
h R3Pa'/i actual year basis 按实际年度计算
*|Fl&`2 actuals 实货
+6v;( ] y actuarial investigation 精算调查
D:Y `{ { actuarial principle 精算原则
rXR}]|;> actuarial report 精算师报告
M"$TXXe Actuarial Society of Hong Kong 香港精算学会
)Q iHe} actuarial valuation 精算师估值
`L<)9* actuary 精算师
c&T14!lfn ad referendum agreement 暂定协议；有待覆核的协定
& 5u[ q ad valorem duty 从价税；按值征税
JI}p{ yI ad valorem duty system 从价税制
`[J(a u$z ad valorem fee 从价费
4D\+_Ic3 ad valorem tariff 从价关税
Pf]O'G&F additional allowance 额外免税额
sP NAG
additional amount for unexpired risk 未过期风险的额外款额
@5# RGM)5^ additional assessable profit 补加应评税利润
pY 9>z;qD additional assessment 补加评税
@tLoU% additional commitment 额外承担
iAlFgOk' additional commitment vote 额外承担拨款
]Zf@ NY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:4 D#hOI additional dependent parent allowance 供养父母额外免税额
fJ3qL# ' additional provision 额外拨款
r,4V SyZF\ additional stamp duty 附加印花税
8c' 0"G@S additional tax 补加税罚款；补加税款
s!E-+Gw Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
db!2nImNu\ adjudged bankrupt 被裁定破产
r4c3t,L*$I adjudicated bankrupt 裁定破产人
=`X ;fz adjudication fee 裁定费；评定印花税额手续费；评估契据费
uGQCW\!"4 adjudication of bankruptcy 裁定破产；宣告破产
@zJ#16V i adjudication of insolvency 裁定无力偿还债务
NB&u^8b adjusted actual 经调整的实数；调整后的实数
F*d{< adjusted current assets 经调整的流动资产；调整后的流动资产
~j\/3;^s
adjusted figure 经调整的数字；调整后的数额
~QsQ7SAs adjusted liabilities 经调整的负债；调整后的负债
vN7ihe[C adjusted loss 经调整的亏损；调整后的亏损
'}5}wCLA 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
vAJfMUlP adjusted profit 经调整的利润；调整后的利润
G< -)K x adjusted surplus 经调整的盈余额；调整后的盈余额
<][| ,9mw adjusted value 经调整的价值；调整后的价值
ZH%[wQ~4 adjustment 调整；修订；理算〔保险〕
fXw%2wg adjustment centre 调剂中心
_pNUI { De adjustment lag 调整过程的时间差距；调整时差
kx1-.~)p(z adjustment mechanism 调整机制
CFZ= !s)B adjustment of loss 亏损调整
%'* |N [ adjustment process 调整过程；调整程序
?XGZp?6 adjustment range 调整幅度
;8g#"p*& administered exchange rate 受管制汇率
hpXu3o7e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-JZl?hY( administration expenses 行政费用
nwN<Q\]S administration fee 手续费；行政费
l:HO|Mq administration in bankruptcy 破产管理
^B& Z administration order 遗产管理令
f8?K_K;\ administrator 管理人；遗产管理人
%e%nsj6 administrator of the estate 遗产管理人
/p>"|z admission of debt 债项承认书
i}<R >]S admission of proof 接纳债权证明
@-b}iP<T advance 放贷款项；垫付款项；预支款项；预付款项
l}(~q!r advance account 暂支帐目；预付款帐户
jgbw'BBu advance compensation 预付补偿金
Ca BTqo advance from shareholder 股东垫款
x\Sp~] o3C advance pending reimbursement 预支以待日后付还
FcW ?([l advanced economy 先进经济体系
_i8$!b2Mr advancement 预付；预付财产
_-8,}F}W#s advances warrant 垫款令
h'-TZXs0e1 advancing 贷出
1C$^S]v%a adverse balance 逆差
?>o39|M_w adverse exchange 逆汇
Y,(eu *Za advertisement addressed to shareholders 在报章刊登的致股东通告
6!"15dPN advice for collection 托收通知书
TVFGonVY advice of drawing 提款通知书；汇票通知书
>uuX<\c W advice of payment 付款通知
,Fr{i1Ky Advisory Committee [Securities and Futures Commission]
|nt J+ 谘询委员会〔证券及期货事务监察委员会〕
%?wuKZLnc Advisory Committee on Diversification 经济多元化谘询委员会
N l@ Hx affidavit 誓章；遗产申报誓章
>leOyBEAR affidavit of no receipt 述明无收款的誓章
56bB~ =c affiliate 联号；联营公司；附属公司
e8lF$[i affiliated company 附属公司；联号；联营公司
y~luuV;uj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4_"ZSVq]# affordability 负担能力
7k$8i9# African Development Bank [AfDB] 非洲开发银行
DSjo%Brd- after-acquired property 事后取得的财产
|;_
yAL after-hours dealing 市后交易
S$H4xkKs after-tax profit 税后盈利；税后利润；税后溢利
s=q+3NTv agency agreement 代理协议
U50X`J agency expenses 代理机构的开支
+'Ge?(E4_ agency fee 代理费
WWO jyj Agency Law 《代理法》
WWe.1A, agent 代理人；承销人
Ci*5E$+\ agent of company 公司代理人
rb_G0 /R agent's fee 代理人费；经纪费
OKU P aggregate 总计；总数；总体数字
Fu`g)#Z aggregate amount 总款额；总额
y1' /@A1 aggregate assets and liabilities 总体资产与负债
{'ZnxK' aggregate at constant price 按固定价格计算的总体数字
4YCGh aggregate demand 总需求
YW}/C wB aggregate gross position 总持仓量
)3
r1; ^W aggregate limit 总限额
,\m c.80 aggregate of salaries tax 合计薪俸税
@fK`l@ K aggregate performance 总体表现；总体业绩
xl9l>k6, aggregate supply 总体供应
}"8_$VDcz aggregate surplus 总盈余
0I _;?i aggregate total 整体总额
a@ a1/ 3 aggregate value 总值；合计价值
Lf-8G5G aggregated basis 合计基准
P:=AD W c aggregated net chargeable income 合计应课税入息实额
y,x~S\>+ aggregation 合并计算；合计；总和
:d#NnR0^L aggregation of incomes of husband and wife 夫妇入息合并计算
gvJJ.IX]+ aggregation of property 财产的总和
ZJpI]^9| agio 差价；贴水
|<V{$),k Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0%t|?@HoN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}cT}G;L'- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2y a `2 m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OS
6 )` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~V&R eW/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%FU [ j^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C;5}/J^E agreement for a settlement 授产协议
U)!AH^{32 agreement for assignment 转让协议
g)9/z agreement for sale 售卖协议；买卖协议
i/~J0qQ agreement for sale and purchase 买卖协议
US|vYd}u+ agreement for the payment of interest 支付利息协议
hF~B&^dd. agreement for the repayment of money 还款协议
JK(&E{80 agreement of reinsurance 再保险协议
-AT@M1K7% Agricultural Bank of China 中国农业银行
hvyN8We air passenger departure tax 飞机乘客离境税
K9 q~Vf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yjq
)}y,tF airport tax 机场税
3E vA 5K. alcohol duty 酒精税
'dzp@ -\ alienation 让与；让渡；转让
3(:mRb} alimony 生活费；赡养费
; ]Aa All Ordinaries Index [AOI] 所有普通股指数
K*9b `% all risks 全险；综合险
*eP4dGe& All Sales Record for Stock Market 《股票市场成交报告》
|
#Pc
e Allied Capital Resources Limited 新联财务有限公司
"{_"Nj H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FQFENq''B allocation letter 拨款信件
)ta5y7np
allocation of fund 分配款项；预留款项
I[UA' ~f allocation of profit 利润分配；溢利分配
\bOjb\ w$ allocation warrant 拨款令
?/ ( K7>` allotment 分配；配股
i!3K G|V allotment notice 股份配售通知；配股通知
6iG<"{/U5 allotment of shares 股份分配
<.b$
gX allowable 可获宽免；免税的
=!^ iiHF allowable business loss 可扣除的营业亏损
0EOX@;} allowable expenses 可扣税的支出
i =N\[& allowance 免税额；津贴；备抵；准备金
(J&Xo.<Z- allowance for debts 债项的免税额
>!1 f` allowance for depreciation by wear and tear 耗损折旧免税额
k+[KD >;1 allowance for funeral expenses 殡殓费的免税额
)6&\WNL-x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/ 8}+# h)[ allowance for repairs and outgoings 修葺及支出方面的免税额
P|4E1O allowance to debtor 给债务人的津贴
d~jtWd|? alteration of capital 资本更改
?(q*U! =
alternate trustee 候补受托人
//lZmyP? amalgamation 合并
}+
2"? f|] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$
bNe0
ambit of charges 征税范围；收费范围
k6 '# amended valuation 经修订的估值
i\;&CzC: American Commodities Exchange 美国商品交易所
15 o.j!S American Express Bank Limited 美国运通银行
O'-Zn]@.] American Stock Exchange 美国证券交易所
9>3Ltnn0 amortization 摊销
0 jP00 amount due from banks 存放银行同业的款项
SU
O; amount due from banks abroad 存放海外银行同业的款项
CQ.4,S}6' amount due from holding companies 控股公司欠款
`B\KS*Gya# amount due from local banks 存放本港银行同业的款项
"42$AaS amount due to banks 银行同业的存款
o:8S$F`O@ amount due to banks abroad 海外银行同业的存款
P}9Y8$Y>U amount due to holding companies 控股公司存款
v* ~%x amount due to local banks 本港银行同业的存款
E#$_uZ4 amount due to outport banks 外埠银行同业的存款
sN1*Zp'( amount for note issue 发行纸币的款额
Mc7 <[a amount of bond 担保契据的款额
cm@ ou n amount of consideration 代价款额
/;nO<X:XV amount of contribution 供款数额
C}= _ 8N amount of indebtedness 负债款额
"1!. ^ <V* amount of principal of the loan 贷款本金额
1gShV ]2 amount of rates chargeable 应征差饷数额
7lDaok amount of share capital 股本额
|369@un6 amount of sums assured 承保款额
]2\2/~l amount of variation 变动幅度
qa$[L@h> amount of vote 拨款数额
EkStb# amount payable 应付款额
b6!Q!:GO& amount receivable 应收款额
-{8Q= N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_"!{7e`Z analysis 分析
M,\|V3s ancillary risk 附属风险
B`Or# G3ph annual account 周年帐目；周年帐目报表；年度决算；年结
NkA6Cp[Q,1 annual accounting date 年结日期
;h-G3>Il annual allowance 每年免税额；年积金；年度津贴；年津
^mgI%_?1 annual balance 年度余额
UQ$\
an' annual disposable income 每年可动用收入
VJl &Bq+ annual estimates 周年预算
[Yx-l;78 annual fee 年费
j |'# 5H` annual general meeting 周年大会
N
t>HztXd annual growth rate 年增率；每年增长率
tLXn?aNY annual long-term supplement 长期个案每年补助金
Xw*%3' annual pensionable emolument 可供计算退休金的年薪
EAC(^+15K annual report 年报
Ng."+& Annual Report on the Consumer Price Index 《消费物价指数年报》
Y1yXB).AH8 annual return 周年报表；周年申报表；每年报税表格
^;)SFmjg% Annual Return Rules 《周年报表规则》
KtfkE\KP annual review of consumer prices 每年消费物价回顾
o }mhy`} annual roll-forward basis 逐年延展方式
{m+S{dW p annual salary 年薪
iO? g F annual statement 年度报表；年度决算表
DV7<n&P 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
c69U 1 annuitant 年金受益人
P,$ [|)[E annuity 年金
^ Kw&=u annuity contract 年金合约
Sr ztTfY annuity on human life 人寿年金
JO& ;bT< antecedent debt 先前的债项
=0 C l ante-dated cheque 倒填日期支票
K'iS#i7 anticipated expenditure 预期开支
_o &, anticipated net profit 预期纯利
F;d%@E_Bc anticipated revenue 预期收入
qXP1 Q3 anti-inflation measure 反通货膨胀措施
?b*/ddIs anti-inflationary stance 反通货膨胀立场
R<y Nv apparent deficit 表面赤字
zH=/.31Q apparent financial solvency 表面偿债能力
B
c,"12 apparent partner 表面合伙人
E !Oz |q application for personal assessment 个人入息课税申请书
{*M>X}voS application of fund 资金应用
7G BZA=J application to release as liquidator and to destruct the books of accounts and documents
] 689 Q%D 申请免除清盘人职务及毁灭帐簿与文件
hkmTpH1<M appointed actuary 委任精算师
Jo7fxWO_g appointed auditor 委任核数师；委任审计师
3D?IG\3 appointed trustee 委任的受托人
IL+ #ynC appointer 委任人
IKMs Y5i apportioned pro rata 按比例分摊
z x\.2<K apportionment 分配；分摊
#[k~RYS3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vI
pO/m.3 apportionment formula 分摊方程式
lgCHGv2@ apportionment of estate duty 遗产税的分摊
]/aRc=Gn appraisal 估价；评估
RlI
W&y appreciable growth 可观增长
4cXAT9 appreciable impact 显着影响
_SMT.lG
appreciable increase 可观增长
Ht`<XbQ> appreciation 增值；升值
L?3VyBE appreciation against other currencies 相对其他货币升值
^w;o \G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ur _ S
[I appreciation tax 增值税
_9 Dn \=g appropriation 拨款；拨用；拨付
E<D+)A appropriation account 拨款帐目
U7ns MD Appropriation Bill 拨款法案
{Ior.(D>Y appropriation-in-aid system 补助拨款办法
$\0cJ CQ3 approved assets 核准资产
92P ,:2`a approved basket stock 认可一篮子证券
K?h[.`} approved budget 核准预算
i>ESEmb- approved charitable donation 认可慈善捐款
!6XvvTs/< approved charitable institution 认可慈善机构
!pd7@FwC approved currency 核准货币；认可货币
0=N4O!X9 approved estimates 核准预算
iyA*J CD approved estimates of expenditure 核准开支预算
L]c 8d approved overseas insurer 核准海外保险人
zrLhQ3V#> approved overseas trust company 核准海外信托公司
~fyF&+ibp' approved pooled investment fund 核准汇集投资基金
t!6\7Vm/ approved provident fund scheme 认可公积金计划
RtW4 n:c approved provision 核准拨款
[TRGIGtq approved redeemable share 核准可赎回股份
20
jrv'f approved regional stock 认可地区性证券
/- DKV~ approved retirement scheme 认可退休金计划
3M}AxE u approved subordinated loan 核准附属贷款
PRM ZfYc arbitrage 套戥；套汇；套利
TZ^{pvBy arbitrageur 套戥者；套汇者
`^O'V}T arbitrary amount 临时款项
,3 G$` arrangement 措施；安排；协定
.[ edln arrears 欠款
}R`8h&J arrears of pay 欠付薪酬
q:xtm?'$ arrears of revenue 逾期未收税款；逾期未收的帐项
l)}<#Ri articles of association 组织章程；组织细则；组织章程细则
G
i$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qv.[ k<~a> ascertainment of profit 确定利润
k%"$$uo "Asia Clear" “亚洲结算系统”
929#Q#TT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
TAXd,z N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d z8-): Asian Development Fund [ADF] 亚洲发展基金
YavfjS:2 Asian dollar bond 亚洲美元债券
w+Ad$4Pf" Asian dollar market 亚洲美元市场
5fU!'ajaN7 Asian dollar rate 亚洲美元利率
kJ/+IGV^v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FL59 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t$aVe"uM asked price 沽盘；喊价；索价；卖方报价
.8-PB*vb assessable income 应评税入息
fwR GT|":B assessable loss 应评税亏损
! &Z*yH assessable profit 应评税利润
C,[ L/! assessable value 应评税值
Q{O/xLf assessed profit 估定利润
SO7(K 5H , assessed value 经评估价值
_\p`4-.V assessment 评税；评定；估价；评税单
wyp{KIV assessment number 评税编号；估价编号
'zE:
fLo assessment of additional tax 补加税评税
JFe4/
V assessment of performance 业绩评估；实绩评价
Sz RL}} I Assessor 评税主任
nZe\5` asset price bubbles 资产价格泡沫
C:Vv!u asset-backed securities 具资产保证的证券
GM:, CJ? assets accretion 资产增值
e "_&z#
2_ assets and liabilities 资产与负债
W^w d
([ assets betterment statement 资产递增表；资产改进表
~M*7N@D assets lending 实物放款；有抵押贷款
sbz eY 1 assets of the company passing on the death 死者去世时转移的公司资产
.a {QA assets pledged as security for liabilities 用作负债抵押的资产
=<Hy"4+?. assets portfolio 资产投资组合
v Xc!Zg~ assets price 资产价格
vnDmFqelz assets quality 资产质素
#0(fOHPQ assets realization 资产变现
r9<V%PH v assets refinancing arrangement 资产再集资安排
P7'M],!9w assets securitization 资产证券化
Il|GCj*N assets situated outside Hong Kong 在香港以外地方的资产
So?m?,!W assets stripping 削减资产；拆卖资产
%,XI]+d assets value 资产值
UB a- assignee 承让人
I`3d;l;d assignment 转让；转让书；转让契
<H!O:Mf_p assignment of interest 权益转让
6`1k
^ assignment of letters patent and trade mark 专利证书及商标转让
N_0pO<<cs assignment of property 物业转让；物业转让书
pVY4q0@ assignment right 转让权
Jlz9E|*qV assignor 转让人
8' +7i8e associate 有联系的人；有关连人士；相联者；合伙人；联系人
_; #9!"& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f
P+QxOz associate member 附属会员
NfOp=X?Y associated body corporate 相联法人团体
yYg associated company 相联公司；联属公司
o7J{+V associated corporation 相联法团
Q]^Yi1P bS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6oYIQ'hc 公认会计师公会〔英国〕
#sS9vv7i Association of Futures Exchange Brokers 香港期货经纪协会
h>| g2h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
J,9%%S8/C association of underwriters 承保人组织
Qd?CTYNsv assumption of control 接管
Wy8,<K{ assurance 担保；保险；转易；转易书
UP?D@ogl< assurance of interest 权益的转易
2p+C%"n> at 19XX price 按一九ＸＸ年价格计算
B O]=vH at a discount 按赔价计算；按贴水价格计算；打折扣
l!/!?^8|f at a premium 按溢价计算；按升水价格计算
ZzT&$J7]`{ at call 通知付款；按通知
Tn /Ut}]O at constant market price 按固定市价计算
ET e- at constant price 按固定价格计算
loBtd%wY at cost 按成本计算
I.-v?1>, at current market price 按当时市价计算；按现时市价计算
vcwK 6G at current price 按当时价格计算；按现时价格计算
?3Pazc]+| at factor cost 按要素成本计算；按生产要素成本计算
(2d3 jQN` at money-of-the-day price 按付款当日价格计算
Vcr VaBw at or better 按指定或较佳价位〔买卖指令〕
|UYED%dC at par 按面值计算；平价
<&6u]uKrW at sight 见票即付
}s(C ^0x at the close 按收市盘
SD^E7W$? at the opening 按开市盘
U P]1(S? attestation 见证；见证条款
}I] W'<jY at-the-money option 平价期权
8?kP* tmcZ attorney 受权人；受托代表人
~GA8_B attornment 新拥有人承认书
KxX[ S.C attributable profit 可归属利润
dHq# attributable share value 可归属股份价值
o)p[
C
Auckland Stock Exchange 奥克兰证券交易所
0U%Xm[: auction 拍卖
]Z/R!y?l"G auctioneer 拍卖商
05"qi6tncz audit 审计；核数
ZL=N[XW4' Audit Commission 审计署
O) 1E$#~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E23w *'] 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〕
4#7Umj audit review 帐目审查
3p&jLFphL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KJ dz v!l= audited account 审计帐目；经审计的帐目
`R0Y+ #$8h audited annual account 经审计的周年帐目
I-bF{ audited balance sheet 经审计的资产负债表
9ad6uTc auditor 核数师；核数主任；审计师
ULIFSd Y auditor's certificate 核数师证明书；审计师证明书
R^6Zafp auditor's report 核数师报告；审计师报告
G5;V.#"Z[ Aussie bond 澳元债券
m!: .>y austerity budget 紧缩预算
LXNQb6! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>(3'Tnu Australia All Ordinaries Index 澳洲所有普通股票指数
'in@9XO Australian Dollar [AUD] 澳元
e3g_At\ Australian Options Market 澳大利亚期权市场
tt{`\1q Australian Securities Commission 澳洲证券事务监察委员会
nP ;;MX:B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L+t[&1cW Australian Stock Exchange 澳大利亚证券交易所
9~~UM <66W Austrian Schilling [ATS] 奥地利先令
>XnO&hW authentication 认证；鉴证
(6clq:c7j authority to purchase 委托购买证；委购书
b2s~%}T authorization 认可；核准；授权；授权书
Pin/qp&Fa8 authorization by direction 指示授权
g z4UV/qr/ authorization by instruction 指令授权
Sr"/- authorization by warrant 令状授权
|Euus5[ authorization of unit trust 单位信托的认可
e9:P9Di(b authorized agent 指定代理人
Uouq>N authorized capital 法定资本
nvH|Ngg Q authorized clerk 出市员
7w i%j! authorized dealer 认可交易商
OpQ8\[X+ authorized financial institution 认可财务机构
[O 1|75 authorized fund 认可基金
8&."uEOOU authorized fund house 获授权的基金公司；认可基金公司
o|rzN\WJn authorized institution 认可机构
V Dpxk$a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GO~k ' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,ux+Qz5( authorized insurer 获授权保险人；获认可承保人
H#Q;"r 3 authorized investment 特准投资项目
l[*sHi authorized person 获授权人
`< Yf {'* authorized representative 获授权代表
T VeJ6 authorized share capital 法定股本
Y&GuDLUF automated quotation system 自动报价系统
D:m#d.m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O] ZC+]}/ 自动交易系统〔香港期货交易所有限公司〕
&h(g$-l?[ automatic adjustment mechanism 自动调整机制
SH= :p^J automatic adjustment system 自动调整系统
8t [t{" Automatic Clearing House 自动票据交换所
kFwxK"n@C automatic exchange rates accumulation system 自动化汇率累集系统
" @)lH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_l T0H u automatic teller machine [ATM] 自动柜员机
>qpqQ;
bm autopay 自动转帐
8K^f:)Qw available assets 可用资产
j )";:v available fiscal reserve 现存财政储备
4swKjN
& available profit 可用利润
f[}|rf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&I)\*Ue2t average 平均；平均数；海损
'=#5(O%pp average basic salary 平均基本薪金
k%Eh{dA average consumer expenditure 平均消费开支；一般消费开支
OL9]*G?F average cost 平均成本
EneAX&SG average cost of land production 增辟土地平均成本
^@"c` average daily turnover 平均每日成交额
i~8DSsh A average daily wage rate 平均每日工资率
~p.%.b;~t average expenditure pattern 平均开支模式
@d)LRw.I average growth rate 平均增长率
H"D 5 e average net fixed assets 固定资产平均净值
xFwXW ) average of relatives 相对价格平均数
=ybGb7? average price 平均价格
b pp* average propensity to consume 平均消费倾向；一般消费倾向
ugxw!cj average propensity to save 平均储蓄倾向；一般储蓄倾向
= t-fYV average rate 平均率
Q c3?}os2 average revenue 平均收入；平均收益
+5-fk>o average stock 平均库存；平均存货
:'Xr/| s average yearly rent 平均年租
<m1sSghg avoidance of double taxation 避免双重课税
$ ',3Pv avoidance of tax 避税
