A:
TJ2$
Z A share Ａ股；甲类股份
^MQ7*g6o abatement of tax 减税；减扣免税额
z/6eP`jj ABN AMRO Bank N.V. 荷兰银行
Rf2;O< above-the-line expenditure 线上项目支出；经常预算支出
<|s| 6C above-the-line receipt 线上项目收入；经常预算收入
h-Ffs ABSA Asia Limited 南非联合亚洲有限公司
iHWl%]7sN absolute change 绝对数值变更
l*b 3Mg
absolute expenditure 实际开支
>$?$&+e} absolute guideline figure 绝对准则数字
qZCA16 absolute interest 绝对权益
}\P9$D+ absolute order of discharge 绝对破产解除令
hJ+>Xm@@! absolute profit margin 绝对利润幅度
[p[Kpunr{l absolute value 实值；绝对值
56d,Sk) absolutely vested interest 绝对既得权益
X0Xs"--} absorbed cost 已吸收成本；已分摊成本
C!%BW%"R absorption 吸收；分摊；合并
"4oY F:h absorption rate 吸收率；摊配率；分摊率
W@JmG`Sy ACB Finance Limited 亚洲商业财务有限公司
]rXRon=' acceptable form of reciprocity 合理的互惠条件
I[@}+p0 acceptable rate 适当利率；适当汇率
Qc Ia%lf acceptance agreement 承兑协议
P*)}ENY acceptance for honour 参加承兑
y]+i. 8[ acceptor 承兑人；接受人；受票人
ixE72bX acceptor for honour 参加承兑人
Y(-4Agq accident insurance 意外保险
E@Q+[~H } Accident Insurance Association of Hong Kong 香港意外保险公会
>z.o?F accident insurance scheme 意外保险计划
7M=`Z{=9 accident year basis 意外年度基准
ja#E}`wC4 accommodation 通融；贷款
jf~/ x>Q accommodation bill 通融票据；空头票据
nO,<`}pV accommodation party 汇票代发人
X GbtmmQG account balance 帐户余额；帐户结余
T B1E1 account book 帐簿
yL7a* C& account collected in advance 预收款项
-c~nmPEG6 account current book 往来帐簿
7=aF-;X3jj account of after-acquired property 事后取得的财产报告
t+|c)"\5h account of defaulter 拖欠帐目
(/-2bO account payable 应付帐款
ggzg, ~V account payee only [A/C payee only] 只可转帐；存入收款人帐户
aP>%iRk'J! account receivable 应收帐款
)F8G q, account receivable report 应收帐款报表
^%VMp>s account statement 结单；帐单；会计财务报表
z
v*hA/ account title 帐户名称；会计科目
2bPrND\P= accountant's report 会计师报告
C1:efa<wV Accountant's Report Rules 会计师报告规则
,JYvfCA accounting and auditing procedure 会计与审计程序；会计与核数程序
N2 wBH+3w Accounting Arrangements 《会计安排》
1(CpTaa accounting basis 会计基础
`b=?z %LuT accounting by Official Receiver 破产管理署署长呈交的帐目
)+'FTz` c Accounting Circular 《会计通告》
5Q;Fwtm accounting class 会计类别
+[ <|TT accounting date 记帐日期；会计结算日期
PO%Z.ol9 accounting for money 款项核算
^i&sQQ( { Accounting Officer 会计主任
F.<sKQ&A accounting period 会计报告期；会计期
O(2)A>} accounting policy 会计政策；会计方针
C!6?.\U/:c accounting practice 会计惯例
6",S$3q accounting principle 会计准则
(C
dx7v2Nh accounting record 会计记录
O8%+5l`T! accounting report 会计报告
rvgArFf}] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oKLL~X>!U Accounting Society of China 中国会计学会
s.d }*H-o accounting statement 会计报表
J!b
v17H" accounting system 会计制度；会计系统
hsr,a{B%$ accounting transaction 会计事项；帐务交易
%JF.m$- accounting treatment 会计处理
2Z;wU] accounting year 会计年度
~>2@55wElp accretion 增值；添加
DgQw `D)+ accrual 应计项目；应累算数目
vP z$jeA accrual basis 应计制；权责发生制
b+ bgGLo accrual basis accounting 应计制会计；权责发生制会计
f s_ 6`Xt accrue 应累算；应计
N j4= accrued benefit 应累算利益
e"Kg/*Ji1 accrued charges 应计费用
9. :r;H G accrued cumulative preference share dividend 应累算的累积优先股股息
fTQRn accrued expenses 应累算费用
1AiqB Rs accrued interest payable 应付利息；应计未付利息
Y7g^ ?6 accrued interest receivable 应收利息；应计未收利息
0 %$E^` accrued right 累算权益
\ <b-I accruing profit 应累算的利润
AJ1(q:P accumulated fiscal reserve 累积财政储备
VSns_>o accumulated profit 累积利润；滚存溢利
`p0+j accumulated reserve 累积储备
nQm7 At accumulation of surplus income 累积收益盈余
wq+% O, acquired assets 既得资产
,kS3Ioj acquisition 收购；购置；取得
*-0tj~)> acquisition cost 购置成本
H*s_A/$ acquisition expenses 购置费用
,v(K |P@ acquisition of 100% interest 收购全部股权
T:k-`t0":N acquisition of control 取得控制权
X <QSi
acquisition of fixed assets 购置固定资产
?XOl>IO acquisition of shell “买壳”
3<">1] /, acquisition price 收购价
av|r^zc act of God 天灾
R{={7.As+ acting partner 执事合伙人
_gDEIoBp active market 买卖活跃的市场；交投畅旺的市场；旺市
K`} 8fU active partner 积极参与的合伙人
g+' =#NS} active trading 交投活跃
tgeX~. actual circulation 实际流通
nM]Sb|1: actual cost 实际成本
i~1bfl actual expenditure 实际开支；实际支出
;;|S
QX actual income 实际入息；实际收入；实际收益
?VUW.- actual market 现货市场
pgNyLgN actual price 现货价；实际价格
4R<bf Z43 actual profit 实际利润
i
b $2qy actual quotation 实盘；实际价位；实际报价
, gY bi-E actual year basis 按实际年度计算
SbrKNADH% actuals 实货
l6kq P actuarial investigation 精算调查
%<[?; actuarial principle 精算原则
O>FE-0rW}e actuarial report 精算师报告
2GRL`.1 Actuarial Society of Hong Kong 香港精算学会
$"#2hVO actuarial valuation 精算师估值
z#DgoA actuary 精算师
C| or2 ad referendum agreement 暂定协议；有待覆核的协定
B}O M:0 ad valorem duty 从价税；按值征税
cviPCjM ad valorem duty system 从价税制
VH*4fc T'D ad valorem fee 从价费
{c|{okQ;Q ad valorem tariff 从价关税
. eZsKc-@ additional allowance 额外免税额
SLGo/I* additional amount for unexpired risk 未过期风险的额外款额
J%9)&a W additional assessable profit 补加应评税利润
I;u1mywd additional assessment 补加评税
:9c[J$R4 additional commitment 额外承担
3 fdx&}v / additional commitment vote 额外承担拨款
TA d~#jB9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[9c|!w^F additional dependent parent allowance 供养父母额外免税额
G&7!3u additional provision 额外拨款
w6cW7}ZD, additional stamp duty 附加印花税
vZ0K1UTEXY additional tax 补加税罚款；补加税款
DERhmJ;>H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V$OZC;4 adjudged bankrupt 被裁定破产
SAQ|1I#"/ adjudicated bankrupt 裁定破产人
Ja`xG{~Y7i adjudication fee 裁定费；评定印花税额手续费；评估契据费
s2 8t' adjudication of bankruptcy 裁定破产；宣告破产
z+~klv 3 adjudication of insolvency 裁定无力偿还债务
JI5%fU%O#n adjusted actual 经调整的实数；调整后的实数
[>MPM$9F-m adjusted current assets 经调整的流动资产；调整后的流动资产
[p:mja.6y adjusted figure 经调整的数字；调整后的数额
'c6t,% adjusted liabilities 经调整的负债；调整后的负债
wr`+xYuuC= adjusted loss 经调整的亏损；调整后的亏损
. 5 s#JL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
4lCEzWo[/ adjusted profit 经调整的利润；调整后的利润
RkMs!M adjusted surplus 经调整的盈余额；调整后的盈余额
"kdmqvTHK0 adjusted value 经调整的价值；调整后的价值
jeu|9{iTVu adjustment 调整；修订；理算〔保险〕
26K sP .- adjustment centre 调剂中心
vAV{HBQ* adjustment lag 调整过程的时间差距；调整时差
l(~i>iQ
4 adjustment mechanism 调整机制
K6BP~ @H_D adjustment of loss 亏损调整
|qAU\m"Pc adjustment process 调整过程；调整程序
&%=]lP] adjustment range 调整幅度
8hZY Z /T administered exchange rate 受管制汇率
e$t$,3~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aS
$ J ` administration expenses 行政费用
9!>Ks8'.d administration fee 手续费；行政费
<Na .6P administration in bankruptcy 破产管理
.0a,%o 8n administration order 遗产管理令
SJai<>k h administrator 管理人；遗产管理人
0n u& JQ administrator of the estate 遗产管理人
x)0''}E~ admission of debt 债项承认书
Rk$ admission of proof 接纳债权证明
`P4 3O gA advance 放贷款项；垫付款项；预支款项；预付款项
t`!@E#VK advance account 暂支帐目；预付款帐户
:G8:b. advance compensation 预付补偿金
a<W.}0ZY advance from shareholder 股东垫款
`=.A]) > advance pending reimbursement 预支以待日后付还
AK_,$'f advanced economy 先进经济体系
t}X+P`Ovq advancement 预付；预付财产
`D,mZj/b advances warrant 垫款令
PHh4ZFl]_I advancing 贷出
4R&e5! adverse balance 逆差
8iwH^+h~ adverse exchange 逆汇
9Z^\b)x advertisement addressed to shareholders 在报章刊登的致股东通告
2 ,^ U8/ advice for collection 托收通知书
}7+`[g advice of drawing 提款通知书；汇票通知书
(/^dyG|X' advice of payment 付款通知
<KEVA?0> Advisory Committee [Securities and Futures Commission]
yLY$1#Sa 谘询委员会〔证券及期货事务监察委员会〕
k+% c8w 9 Advisory Committee on Diversification 经济多元化谘询委员会
iQ8T3cC+ affidavit 誓章；遗产申报誓章
i$jzn
ga affidavit of no receipt 述明无收款的誓章
>ca w
: affiliate 联号；联营公司；附属公司
-E +LA affiliated company 附属公司；联号；联营公司
qo!6)Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3T)_(SM " affordability 负担能力
ZQI;b0C African Development Bank [AfDB] 非洲开发银行
:\cid]y3 after-acquired property 事后取得的财产
QnH;+k
ln after-hours dealing 市后交易
l<8+>W `_ after-tax profit 税后盈利；税后利润；税后溢利
y.,li< agency agreement 代理协议
i~i
?M) agency expenses 代理机构的开支
K]H [A, agency fee 代理费
5}|bDJ$% _ Agency Law 《代理法》
R^Y>v5jAe agent 代理人；承销人
\L:+k ` agent of company 公司代理人
I/k/5 agent's fee 代理人费；经纪费
^EZ?wd L aggregate 总计；总数；总体数字
W@p 27Tiq aggregate amount 总款额；总额
J}Ji / aggregate assets and liabilities 总体资产与负债
d8N4@3 CkL aggregate at constant price 按固定价格计算的总体数字
c-`izn] aggregate demand 总需求
y*vg9`$k aggregate gross position 总持仓量
~aL&,0 aggregate limit 总限额
_M)J{ {?: aggregate of salaries tax 合计薪俸税
[ n2)6B\/ aggregate performance 总体表现；总体业绩
abtY a aggregate supply 总体供应
8<_dNt'91 aggregate surplus 总盈余
.-?T xkwb aggregate total 整体总额
jm&PGZ#n=R aggregate value 总值；合计价值
@ev8"JZ1 aggregated basis 合计基准
SS7C|*-Zd aggregated net chargeable income 合计应课税入息实额
A(T= aggregation 合并计算；合计；总和
VX,@Gp_' m aggregation of incomes of husband and wife 夫妇入息合并计算
+O?`uV aggregation of property 财产的总和
7z9[\]tt agio 差价；贴水
w|(
ix;pK 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》
PD`EtkUnv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~=/.ZUQNX 《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》
9HG" }CGZP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]~kgsI[E 《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》
XEb+Z7L 1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:~LOw}N!aQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nna bo D agreement for a settlement 授产协议
J 7]LMw7 agreement for assignment 转让协议
>e^8fpgSo agreement for sale 售卖协议；买卖协议
KD73Aw agreement for sale and purchase 买卖协议
%+ur41 HM agreement for the payment of interest 支付利息协议
P.'$L\ agreement for the repayment of money 还款协议
} ZkGH}K_} agreement of reinsurance 再保险协议
Ie'iAY Agricultural Bank of China 中国农业银行
I IUTo air passenger departure tax 飞机乘客离境税
drd5o Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8
_|"+Ze airport tax 机场税
G4QsR7 alcohol duty 酒精税
bw*D!mm, alienation 让与；让渡；转让
!DZ4C. alimony 生活费；赡养费
WlRaD%Q All Ordinaries Index [AOI] 所有普通股指数
g] m}@b6(h all risks 全险；综合险
L] 3gHq All Sales Record for Stock Market 《股票市场成交报告》
Qo])A6$IU Allied Capital Resources Limited 新联财务有限公司
9B2`FJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^k4 n allocation letter 拨款信件
VCc57 Bo allocation of fund 分配款项；预留款项
jOU 1F1 allocation of profit 利润分配；溢利分配
4S*7*ak{ allocation warrant 拨款令
L,* # allotment 分配；配股
!= u
S allotment notice 股份配售通知；配股通知
e*hCf5=- allotment of shares 股份分配
Rkh
^|_<! allowable 可获宽免；免税的
+Q& CIo allowable business loss 可扣除的营业亏损
P/ 7aj:h~P allowable expenses 可扣税的支出
+YnQOh%v0s allowance 免税额；津贴；备抵；准备金
7!('+x(> allowance for debts 债项的免税额
*>J45U(6: allowance for depreciation by wear and tear 耗损折旧免税额
? v$1 Fc55 allowance for funeral expenses 殡殓费的免税额
K?X
6@u|h allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$[g8j`or! allowance for repairs and outgoings 修葺及支出方面的免税额
3?-2~s3gp allowance to debtor 给债务人的津贴
;1L7+ .A alteration of capital 资本更改
(qg~l@rf alternate trustee 候补受托人
;7bY>zc(w amalgamation 合并
2hF j+Ay ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cDqj&:$e ambit of charges 征税范围；收费范围
Z$2Vd`XP amended valuation 经修订的估值
# PZB h American Commodities Exchange 美国商品交易所
D[b Pm:\0M American Express Bank Limited 美国运通银行
0uO<7 IW9 American Stock Exchange 美国证券交易所
d{~Qd|<rr amortization 摊销
Ng+Ge5C9 amount due from banks 存放银行同业的款项
"7_qB8\ amount due from banks abroad 存放海外银行同业的款项
F >co# amount due from holding companies 控股公司欠款
g0"KC X amount due from local banks 存放本港银行同业的款项
YV" LM 6` amount due to banks 银行同业的存款
o>oZh1/\T, amount due to banks abroad 海外银行同业的存款
IXt cHAgX amount due to holding companies 控股公司存款
E K#ib amount due to local banks 本港银行同业的存款
qwDoYy yu amount due to outport banks 外埠银行同业的存款
WDQw)EUl& amount for note issue 发行纸币的款额
kG|pM54:^ amount of bond 担保契据的款额
:j( D&?ao amount of consideration 代价款额
fqS
cf}s amount of contribution 供款数额
?,Zc{ amount of indebtedness 负债款额
ybgAy J{J< amount of principal of the loan 贷款本金额
\ |q.M0 amount of rates chargeable 应征差饷数额
70{fl
4J5 amount of share capital 股本额
v}-j ls amount of sums assured 承保款额
4 Q
F X amount of variation 变动幅度
e \ rb amount of vote 拨款数额
hV>@qOl
' amount payable 应付款额
/e4#D H amount receivable 应收款额
fE&wtw{gi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NP5;&}uv*! analysis 分析
x:WxEw>R ancillary risk 附属风险
5N4[hQrVJ annual account 周年帐目；周年帐目报表；年度决算；年结
5 ,1 q% annual accounting date 年结日期
.3*VkAs annual allowance 每年免税额；年积金；年度津贴；年津
kFF)6z:2 annual balance 年度余额
>!|( n @ annual disposable income 每年可动用收入
<6)
w annual estimates 周年预算
=D6H?K-k! annual fee 年费
O`W&`B(*k annual general meeting 周年大会
A`qb5LLJ) annual growth rate 年增率；每年增长率
Z`lCS
o; annual long-term supplement 长期个案每年补助金
/o=,\kM annual pensionable emolument 可供计算退休金的年薪
fG\]&LFBU annual report 年报
IfGQeynj Annual Report on the Consumer Price Index 《消费物价指数年报》
V`z2F'vT annual return 周年报表；周年申报表；每年报税表格
6 X.lncE@p Annual Return Rules 《周年报表规则》
m+/-SG annual review of consumer prices 每年消费物价回顾
34P5[j!h annual roll-forward basis 逐年延展方式
l
TJqWSV=f annual salary 年薪
RU^lR8; annual statement 年度报表；年度决算表
,Cckp! 6 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
$@blP <I annuitant 年金受益人
Ghgo"-,# annuity 年金
#815h,nP+ annuity contract 年金合约
&i~AXNw annuity on human life 人寿年金
{ !C ';^ antecedent debt 先前的债项
2W=(
{e)$ ante-dated cheque 倒填日期支票
F+@E6I'g anticipated expenditure 预期开支
* 0,?QS-a anticipated net profit 预期纯利
]d@@E_s] anticipated revenue 预期收入
@9QtK69 anti-inflation measure 反通货膨胀措施
zaVDe9B,7 anti-inflationary stance 反通货膨胀立场
+jD{ O @9 apparent deficit 表面赤字
*L9s7 RR apparent financial solvency 表面偿债能力
.qioEqK8!y apparent partner 表面合伙人
eiF!yk?2 application for personal assessment 个人入息课税申请书
3 9Ql|l$ application of fund 资金应用
e,}]K'!t application to release as liquidator and to destruct the books of accounts and documents
X]Emz" 申请免除清盘人职务及毁灭帐簿与文件
Up r:s B appointed actuary 委任精算师
!t["pr\
? appointed auditor 委任核数师；委任审计师
d/G P. d appointed trustee 委任的受托人
lq $1CI appointer 委任人
Qj? G KO apportioned pro rata 按比例分摊
q)ygSOtj apportionment 分配；分摊
q($lL~Ls Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K'%,dn apportionment formula 分摊方程式
v?yH j- apportionment of estate duty 遗产税的分摊
_gY
so]S^B appraisal 估价；评估
D4m2*%M appreciable growth 可观增长
^ZFbp@#U appreciable impact 显着影响
^ b `}g appreciable increase 可观增长
R.R(|!w> appreciation 增值；升值
:XMw=" u= appreciation against other currencies 相对其他货币升值
^)b*"o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q0
:L b appreciation tax 增值税
Y]b5qguK appropriation 拨款；拨用；拨付
AjaG .fa]k appropriation account 拨款帐目
_VR Sdr5 Appropriation Bill 拨款法案
A^JeB<,
5a appropriation-in-aid system 补助拨款办法
ehXj.z approved assets 核准资产
9o P8| <+ approved basket stock 认可一篮子证券
+7o3TA]- approved budget 核准预算
,SJB 3if approved charitable donation 认可慈善捐款
HB\y [:E approved charitable institution 认可慈善机构
ASAz<H$ approved currency 核准货币；认可货币
#GK&{)$ approved estimates 核准预算
DT(A ~U<y approved estimates of expenditure 核准开支预算
(@O F
Wc"p approved overseas insurer 核准海外保险人
Wn24eld"x approved overseas trust company 核准海外信托公司
/yIkHb^c approved pooled investment fund 核准汇集投资基金
mY.[AIB approved provident fund scheme 认可公积金计划
!1dCk/D&)8 approved provision 核准拨款
K(Otgp+zb approved redeemable share 核准可赎回股份
pr/yDG ia approved regional stock 认可地区性证券
$dci?7q approved retirement scheme 认可退休金计划
GF x >xQk approved subordinated loan 核准附属贷款
/g'F +{v arbitrage 套戥；套汇；套利
?D\6CsNp(2 arbitrageur 套戥者；套汇者
D(}v`q{Y arbitrary amount 临时款项
,g{` M]Ov arrangement 措施；安排；协定
9wC q arrears 欠款
6{}]QvR arrears of pay 欠付薪酬
6ndt1W
z arrears of revenue 逾期未收税款；逾期未收的帐项
`#2}[D articles of association 组织章程；组织细则；组织章程细则
rjQ V;kX> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<<v,9*h ascertainment of profit 确定利润
=4/lJm`` "Asia Clear" “亚洲结算系统”
>! wX% QHH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HlPf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#+QwRmJdT! Asian Development Fund [ADF] 亚洲发展基金
.!,T> :R Asian dollar bond 亚洲美元债券
hI;tB6 Asian dollar market 亚洲美元市场
!u~( \ Rb; Asian dollar rate 亚洲美元利率
xgL*O>l) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(m=-oQ&Ro Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lE AN N u asked price 沽盘；喊价；索价；卖方报价
br>"96A1l assessable income 应评税入息
4iRcmsP assessable loss 应评税亏损
`K~300-hOb assessable profit 应评税利润
wvcG <sj assessable value 应评税值
$=TFTSO assessed profit 估定利润
U=QV^I Qm assessed value 经评估价值
YT}m
8Y assessment 评税；评定；估价；评税单
8{@|M l assessment number 评税编号；估价编号
7$a,pNDw assessment of additional tax 补加税评税
@.a[2,o_ assessment of performance 业绩评估；实绩评价
UOZ"#cQ Assessor 评税主任
=\ iV=1iB asset price bubbles 资产价格泡沫
bB- >\ asset-backed securities 具资产保证的证券
|(*ReQ?= assets accretion 资产增值
O2us+DhQ assets and liabilities 资产与负债
\e T0d< assets betterment statement 资产递增表；资产改进表
8{ 8J(~ assets lending 实物放款；有抵押贷款
BEx?
bf@|] assets of the company passing on the death 死者去世时转移的公司资产
weU'3nNN assets pledged as security for liabilities 用作负债抵押的资产
B5~S&HQ?B6 assets portfolio 资产投资组合
,H2[["1DH assets price 资产价格
Qn ME|j\ assets quality 资产质素
/w^}(IJ4 assets realization 资产变现
200/ assets refinancing arrangement 资产再集资安排
&{]zL assets securitization 资产证券化
!=3[Bm G assets situated outside Hong Kong 在香港以外地方的资产
\ty{KAc & assets stripping 削减资产；拆卖资产
1\=)b< y assets value 资产值
eqb8W5h' assignee 承让人
|`1lCyV\tE assignment 转让；转让书；转让契
R7r` (c! assignment of interest 权益转让
@Z& El:]3> assignment of letters patent and trade mark 专利证书及商标转让
L%}k.)yev assignment of property 物业转让；物业转让书
b
lP@Cn2 assignment right 转让权
) gY sg assignor 转让人
f',n ' associate 有联系的人；有关连人士；相联者；合伙人；联系人
] +<[D2f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@@" }i7 associate member 附属会员
_ [su?C associated body corporate 相联法人团体
)y4bb^; z associated company 相联公司；联属公司
dl mF?N|EC associated corporation 相联法团
C#d .3t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@E
% :ALJ 公认会计师公会〔英国〕
5ltEnv N Association of Futures Exchange Brokers 香港期货经纪协会
Anr''J&9`H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d]{wZ#x association of underwriters 承保人组织
Ri=:=oF( assumption of control 接管
mSF>~D1_ assurance 担保；保险；转易；转易书
C62:G+W&o assurance of interest 权益的转易
4r&D W' at 19XX price 按一九ＸＸ年价格计算
meey5} at a discount 按赔价计算；按贴水价格计算；打折扣
: 8dQ8p; at a premium 按溢价计算；按升水价格计算
E
w#UlA:"v at call 通知付款；按通知
Yef=HS zo at constant market price 按固定市价计算
tj$&89 at constant price 按固定价格计算
{9:[nqX at cost 按成本计算
zGzeu)d at current market price 按当时市价计算；按现时市价计算
_/(DEF+G at current price 按当时价格计算；按现时价格计算
sdN@ZP at factor cost 按要素成本计算；按生产要素成本计算
XrP 'FLY o at money-of-the-day price 按付款当日价格计算
HYU-F_|N=
at or better 按指定或较佳价位〔买卖指令〕
er e h ! at par 按面值计算；平价
_ 3@[S
F at sight 见票即付
0<tce at the close 按收市盘
s8BfOl - at the opening 按开市盘
.)=T1^[hI attestation 见证；见证条款
2E5n07, at-the-money option 平价期权
j11FEE<W attorney 受权人；受托代表人
" /H B# attornment 新拥有人承认书
"#}Uh attributable profit 可归属利润
]JDKoA{S0 attributable share value 可归属股份价值
4`E[ WE:Q Auckland Stock Exchange 奥克兰证券交易所
bd|ZhRsL auction 拍卖
/B"FGa04p( auctioneer 拍卖商
=u\W {1 audit 审计；核数
qZQB"Q.* Audit Commission 审计署
D+4oV6}~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<MK4# I1I 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
qm mQH S audit review 帐目审查
#/N;ScyUJT Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U$,-F** audited account 审计帐目；经审计的帐目
{ovt
6C audited annual account 经审计的周年帐目
F:$*0! audited balance sheet 经审计的资产负债表
%u=b_4K"j auditor 核数师；核数主任；审计师
lZ,w #sqbY auditor's certificate 核数师证明书；审计师证明书
.+3~
w auditor's report 核数师报告；审计师报告
>wSrllmj@ Aussie bond 澳元债券
B1^9mV'O austerity budget 紧缩预算
=;L44.,g Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,"e n7 Australia All Ordinaries Index 澳洲所有普通股票指数
c"*x w8| Australian Dollar [AUD] 澳元
}BYs.$7 Australian Options Market 澳大利亚期权市场
ZuLW%z. Australian Securities Commission 澳洲证券事务监察委员会
P k ?M~{S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wXR7Ifrv Australian Stock Exchange 澳大利亚证券交易所
xaN[ru@ Austrian Schilling [ATS] 奥地利先令
_a]0<Vm C0 authentication 认证；鉴证
R) ep1X^ authority to purchase 委托购买证；委购书
_-=yD@;[D authorization 认可；核准；授权；授权书
%ztv.K(8 authorization by direction 指示授权
>mAi/TZC authorization by instruction 指令授权
ee2k..Tq# authorization by warrant 令状授权
2 xE+"?0 authorization of unit trust 单位信托的认可
"?AJ(>wP authorized agent 指定代理人
j{$2.W$ authorized capital 法定资本
W?H-Ng3E authorized clerk 出市员
M
o?y4X authorized dealer 认可交易商
=D 3K})& authorized financial institution 认可财务机构
[,y Yr authorized fund 认可基金
\x=j authorized fund house 获授权的基金公司；认可基金公司
7lUnqX.
authorized institution 认可机构
c BcZ@e; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Oh=E! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{Gvv^.H 7 authorized insurer 获授权保险人；获认可承保人
s&d!+-\6_ authorized investment 特准投资项目
.Lm 0$o* ` authorized person 获授权人
] ? *'[ authorized representative 获授权代表
jdf3XTw authorized share capital 法定股本
\o}=ob automated quotation system 自动报价系统
$tqr+1P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M@]@1Q.p 自动交易系统〔香港期货交易所有限公司〕
.b|!FWHNS automatic adjustment mechanism 自动调整机制
3 f-J%!aH automatic adjustment system 自动调整系统
-|2k$W Automatic Clearing House 自动票据交换所
TCI)L}L| automatic exchange rates accumulation system 自动化汇率累集系统
m;cg X#k5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F-=Xbyr3@ automatic teller machine [ATM] 自动柜员机
rI#,FZ autopay 自动转帐
-uei nd] available assets 可用资产
/k.?x] Ab available fiscal reserve 现存财政储备
)|,Zp`2/ available profit 可用利润
}X9G(`N(} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7-Mm+4O9 average 平均；平均数；海损
888"X3.T average basic salary 平均基本薪金
M@ =VIrX,m average consumer expenditure 平均消费开支；一般消费开支
b ^q%p 1 average cost 平均成本
ih=O#f| average cost of land production 增辟土地平均成本
63SmQsv average daily turnover 平均每日成交额
MZvxcr{x average daily wage rate 平均每日工资率
q0*d*j F0u average expenditure pattern 平均开支模式
B-oQjr- average growth rate 平均增长率
|xFSGrC average net fixed assets 固定资产平均净值
avb'dx *q> average of relatives 相对价格平均数
| Zj=E$ average price 平均价格
B8 r#o=q1 average propensity to consume 平均消费倾向；一般消费倾向
[5-3PuT&9 average propensity to save 平均储蓄倾向；一般储蓄倾向
MDauHtF, average rate 平均率
~\OZEEI average revenue 平均收入；平均收益
oAF#bj_f average stock 平均库存；平均存货
BnU3oP average yearly rent 平均年租
xM_+vN *( avoidance of double taxation 避免双重课税
vw*,_f avoidance of tax 避税
