A:
N!c FUZ5] A share Ａ股；甲类股份
@%fTdne H abatement of tax 减税；减扣免税额
,K[e?(RP ABN AMRO Bank N.V. 荷兰银行
s! 2[zJ19p above-the-line expenditure 线上项目支出；经常预算支出
)!v"(i.5Xo above-the-line receipt 线上项目收入；经常预算收入
|! ]
"y< ABSA Asia Limited 南非联合亚洲有限公司
_yg;5# 3 absolute change 绝对数值变更
|K_%]1*riC absolute expenditure 实际开支
Btxtu"]nJo absolute guideline figure 绝对准则数字
Q>D//_TF absolute interest 绝对权益
Ho&:Zs absolute order of discharge 绝对破产解除令
Zb 2pZhkW absolute profit margin 绝对利润幅度
oi|N8a2R absolute value 实值；绝对值
$M)SsD~ absolutely vested interest 绝对既得权益
A:ts_* absorbed cost 已吸收成本；已分摊成本
]7}!3 m absorption 吸收；分摊；合并
EF!J#N2 absorption rate 吸收率；摊配率；分摊率
1N(#4mE= ACB Finance Limited 亚洲商业财务有限公司
zHA::6OgPN acceptable form of reciprocity 合理的互惠条件
`bB kPH}M acceptable rate 适当利率；适当汇率
_%R^8FjH* acceptance agreement 承兑协议
+z nlf- acceptance for honour 参加承兑
"LlQl3"= acceptor 承兑人；接受人；受票人
-XXsob}/8 acceptor for honour 参加承兑人
Pw<' rN8'' accident insurance 意外保险
1iY4|j;ahV Accident Insurance Association of Hong Kong 香港意外保险公会
xI{f d1 accident insurance scheme 意外保险计划
rwJ U;wy accident year basis 意外年度基准
3v \P6 accommodation 通融；贷款
O6NH accommodation bill 通融票据；空头票据
K-:y accommodation party 汇票代发人
8<"g&+T account balance 帐户余额；帐户结余
["f6Ern account book 帐簿
#M|lB YdW} account collected in advance 预收款项
@Pk<3.S0 account current book 往来帐簿
we[+6Z6J account of after-acquired property 事后取得的财产报告
(
jU $ account of defaulter 拖欠帐目
H2%Qu<Kg2 account payable 应付帐款
:0:Tl/)) account payee only [A/C payee only] 只可转帐；存入收款人帐户
,93Uji[l account receivable 应收帐款
"x9yb0 account receivable report 应收帐款报表
;+XrCy!.)L account statement 结单；帐单；会计财务报表
h_?`ES I~ account title 帐户名称；会计科目
~D3 S01ecM accountant's report 会计师报告
0zNbux _ Accountant's Report Rules 会计师报告规则
&*>.u8:r accounting and auditing procedure 会计与审计程序；会计与核数程序
4 *qBu}( Accounting Arrangements 《会计安排》
<~5O-.G] accounting basis 会计基础
chL1r9V)v accounting by Official Receiver 破产管理署署长呈交的帐目
g8uqW1E ^ Accounting Circular 《会计通告》
>fWGiFmlk accounting class 会计类别
KxK,en4)+ accounting date 记帐日期；会计结算日期
Op-z"inw accounting for money 款项核算
<z\SKR[ Accounting Officer 会计主任
6}-No accounting period 会计报告期；会计期
y /\b0& accounting policy 会计政策；会计方针
j5/pVXO accounting practice 会计惯例
Q~nVbj?c2v accounting principle 会计准则
I` {*QU accounting record 会计记录
'Wnh1|z accounting report 会计报告
3h:~NL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L0 "|4= Accounting Society of China 中国会计学会
@$r[$D
v accounting statement 会计报表
F}So=Jz9h accounting system 会计制度；会计系统
I}bu accounting transaction 会计事项；帐务交易
+"-l~`+<es accounting treatment 会计处理
5(ZOm|3ix accounting year 会计年度
A xsezr/ accretion 增值；添加
=!q]0# accrual 应计项目；应累算数目
`z' 8"s accrual basis 应计制；权责发生制
A #cFO)" accrual basis accounting 应计制会计；权责发生制会计
L"
ejA accrue 应累算；应计
R 9` [C accrued benefit 应累算利益
B{&W|z{$ accrued charges 应计费用
S'34](9n6 accrued cumulative preference share dividend 应累算的累积优先股股息
n#x_da-m] accrued expenses 应累算费用
B1_9l3RM accrued interest payable 应付利息；应计未付利息
(.P}>$M9 accrued interest receivable 应收利息；应计未收利息
g)czJ=T2 accrued right 累算权益
#ae?#?/" accruing profit 应累算的利润
>hNSEWMY` accumulated fiscal reserve 累积财政储备
AVQcD`V3B accumulated profit 累积利润；滚存溢利
tcj "rV{G accumulated reserve 累积储备
[T r7SU#x accumulation of surplus income 累积收益盈余
LRHod1}mS acquired assets 既得资产
Y^Buz<OiG acquisition 收购；购置；取得
DQY1oM)D ! acquisition cost 购置成本
]7_>l> acquisition expenses 购置费用
^$P_B-C N acquisition of 100% interest 收购全部股权
@`KbzN_h/ acquisition of control 取得控制权
o4p5`jOG@ acquisition of fixed assets 购置固定资产
W,[ RB acquisition of shell “买壳”
8(4!x$,Z5 acquisition price 收购价
5V/&4$.U! act of God 天灾
J.XkdGQ acting partner 执事合伙人
t RU/[?! active market 买卖活跃的市场；交投畅旺的市场；旺市
e=VSO!(rY active partner 积极参与的合伙人
U>*@VOgB active trading 交投活跃
WDghlC6g!l actual circulation 实际流通
vxPE=!| actual cost 实际成本
]~ ]TZb actual expenditure 实际开支；实际支出
y/S 3ZJY actual income 实际入息；实际收入；实际收益
Se!w(Y& actual market 现货市场
Fxa{
9'99 actual price 现货价；实际价格
X[?f U& actual profit 实际利润
, M`1 k actual quotation 实盘；实际价位；实际报价
`/ T.u&QF actual year basis 按实际年度计算
Ag0
6M U actuals 实货
<7`k[~)VB actuarial investigation 精算调查
/95z1 e actuarial principle 精算原则
Rp2h[_> actuarial report 精算师报告
!:\0}w$- Actuarial Society of Hong Kong 香港精算学会
GCYXDovh actuarial valuation 精算师估值
} OIe! actuary 精算师
t" Du ad referendum agreement 暂定协议；有待覆核的协定
[O\ )R[ J ad valorem duty 从价税；按值征税
tb?TPd-OY ad valorem duty system 从价税制
Me z&@{ ad valorem fee 从价费
xT&/ xZLT ad valorem tariff 从价关税
W[I[Xg& additional allowance 额外免税额
VTL_I^p additional amount for unexpired risk 未过期风险的额外款额
O\Y*s additional assessable profit 补加应评税利润
-l}"DP
_ additional assessment 补加评税
fP TLP cPP additional commitment 额外承担
nL^7t7mp additional commitment vote 额外承担拨款
92Gfxld\ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x$jLB&+ICz additional dependent parent allowance 供养父母额外免税额
g
\S6>LG! additional provision 额外拨款
L %ac sb} additional stamp duty 附加印花税
S ^~"# additional tax 补加税罚款；补加税款
el$@^Wy&$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
RU/WI<O adjudged bankrupt 被裁定破产
KJ/Gv#Kj adjudicated bankrupt 裁定破产人
}#.O Jub adjudication fee 裁定费；评定印花税额手续费；评估契据费
l@w\
Vxr adjudication of bankruptcy 裁定破产；宣告破产
sE]z.Po= adjudication of insolvency 裁定无力偿还债务
wG:RvgX} adjusted actual 经调整的实数；调整后的实数
zytW 3sTZA adjusted current assets 经调整的流动资产；调整后的流动资产
Z/ml ,4e adjusted figure 经调整的数字；调整后的数额
'S}3 lsIE adjusted liabilities 经调整的负债；调整后的负债
_t]Q*i0p adjusted loss 经调整的亏损；调整后的亏损
_)pOkS 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
,]JIp~=nsh adjusted profit 经调整的利润；调整后的利润
]Rf$&7`g{ adjusted surplus 经调整的盈余额；调整后的盈余额
LsG O~EiJ adjusted value 经调整的价值；调整后的价值
"MzBy)4Q adjustment 调整；修订；理算〔保险〕
eCJtNPd adjustment centre 调剂中心
KRm)|bg E adjustment lag 调整过程的时间差距；调整时差
B :i$ adjustment mechanism 调整机制
g@O?0,+1 adjustment of loss 亏损调整
g}6M+QNj adjustment process 调整过程；调整程序
9:%')M&Q adjustment range 调整幅度
(JOR:
1aT administered exchange rate 受管制汇率
"<egm ^Yq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PU\xF t administration expenses 行政费用
!+Cc^{ administration fee 手续费；行政费
DI-&P3iGx administration in bankruptcy 破产管理
/w6'tut administration order 遗产管理令
V?T&>s administrator 管理人；遗产管理人
GRj [2I7: administrator of the estate 遗产管理人
@QpL*F admission of debt 债项承认书
m/g[9Y admission of proof 接纳债权证明
l9%ckC *q advance 放贷款项；垫付款项；预支款项；预付款项
rx#GrV*y advance account 暂支帐目；预付款帐户
NP \/9
8|1 advance compensation 预付补偿金
$W W7 , advance from shareholder 股东垫款
H2g#'SK @ advance pending reimbursement 预支以待日后付还
'g<FL`iP advanced economy 先进经济体系
t G"EbWi advancement 预付；预付财产
c.-dwz advances warrant 垫款令
lUnC+w#[ advancing 贷出
W`#E[g?] adverse balance 逆差
xOxyz6B\ adverse exchange 逆汇
Lrt~Q:z2u advertisement addressed to shareholders 在报章刊登的致股东通告
_!Z}HCk advice for collection 托收通知书
w2!5TK Z` advice of drawing 提款通知书；汇票通知书
/sB,)> X
advice of payment 付款通知
N#Nc{WU 'B Advisory Committee [Securities and Futures Commission]
PM:u~D$Jd 谘询委员会〔证券及期货事务监察委员会〕
p)Ht =~ Advisory Committee on Diversification 经济多元化谘询委员会
S[/D._5QD% affidavit 誓章；遗产申报誓章
SrWmV@"y affidavit of no receipt 述明无收款的誓章
}vF=X A affiliate 联号；联营公司；附属公司
?ZKIs9E[m affiliated company 附属公司；联号；联营公司
ZQ\O|
n8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*$t =Lh affordability 负担能力
J
rYL8 1 African Development Bank [AfDB] 非洲开发银行
^!(tc =sr after-acquired property 事后取得的财产
i#U_g:~wC after-hours dealing 市后交易
cR6 #$-a after-tax profit 税后盈利；税后利润；税后溢利
(H|^Ow5 agency agreement 代理协议
gHvkr?Cg agency expenses 代理机构的开支
`LTD|0; agency fee 代理费
Hg(nC*#/Q Agency Law 《代理法》
kkT=g^D9j agent 代理人；承销人
6se[>'5 agent of company 公司代理人
7c'OIY]., agent's fee 代理人费；经纪费
>hotkMX `3 aggregate 总计；总数；总体数字
OBM&N aggregate amount 总款额；总额
%SMP)4Y/R aggregate assets and liabilities 总体资产与负债
0)|;uW aggregate at constant price 按固定价格计算的总体数字
}Mc&yjhMrg aggregate demand 总需求
h4>q~&Pd aggregate gross position 总持仓量
a/ q8v P aggregate limit 总限额
a&n}pn En) aggregate of salaries tax 合计薪俸税
VsRdZ4 aggregate performance 总体表现；总体业绩
"SwM%j aggregate supply 总体供应
d+7Dy3i|g= aggregate surplus 总盈余
N!af1zj aggregate total 整体总额
_7-P8"m aggregate value 总值；合计价值
G:PcV_ihx aggregated basis 合计基准
yuZh ak aggregated net chargeable income 合计应课税入息实额
G9c2kX.Bf aggregation 合并计算；合计；总和
S\11 8TpD aggregation of incomes of husband and wife 夫妇入息合并计算
-~=:tn)0 aggregation of property 财产的总和
3% V VG~[ agio 差价；贴水
lH oV>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》
G c:oS vm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R%% h=] 《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》
9Or Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
HNL;s5gq 《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》
6[C>"s}Ol Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a)M#O\i` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X$$b :q agreement for a settlement 授产协议
CEb al\R agreement for assignment 转让协议
q+Qrc]>-f agreement for sale 售卖协议；买卖协议
pS<j>y agreement for sale and purchase 买卖协议
~]lVixr9 agreement for the payment of interest 支付利息协议
R`emI7| agreement for the repayment of money 还款协议
F5EsaF'e4 agreement of reinsurance 再保险协议
!PY.F nZ Agricultural Bank of China 中国农业银行
Z<Ke /Xi air passenger departure tax 飞机乘客离境税
tv7A&Z)Rh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]bb`6 \h airport tax 机场税
VZ$FTM^b8 alcohol duty 酒精税
`Ot;KDz alienation 让与；让渡；转让
# Q_
d alimony 生活费；赡养费
E6y ?DXW H All Ordinaries Index [AOI] 所有普通股指数
D|R,$ v: all risks 全险；综合险
o;Ma)/P All Sales Record for Stock Market 《股票市场成交报告》
hiA%Tq? Allied Capital Resources Limited 新联财务有限公司
+zLh< q 0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h"+|)'*n allocation letter 拨款信件
$X:r&7t+Q[ allocation of fund 分配款项；预留款项
h A_Y@&=W allocation of profit 利润分配；溢利分配
4{oS(Vl! allocation warrant 拨款令
|LNAd:0 allotment 分配；配股
Yhkn(k2 allotment notice 股份配售通知；配股通知
L[FNr& allotment of shares 股份分配
C 9:5c@G allowable 可获宽免；免税的
VY=c_Gl allowable business loss 可扣除的营业亏损
ROB/#Td allowable expenses 可扣税的支出
Oh mi(s
allowance 免税额；津贴；备抵；准备金
(qM(~4|` allowance for debts 债项的免税额
OCVF+D : allowance for depreciation by wear and tear 耗损折旧免税额
zf>r@>S!L allowance for funeral expenses 殡殓费的免税额
$5)ZaYx< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0au\X$)Q allowance for repairs and outgoings 修葺及支出方面的免税额
s&7,gWy}BE allowance to debtor 给债务人的津贴
" )87GQ( R alteration of capital 资本更改
Q]}aZ4L alternate trustee 候补受托人
7 Ed6o amalgamation 合并
-K K)}I` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Tv{X$`% ambit of charges 征税范围；收费范围
]M;aVw<! amended valuation 经修订的估值
szy^kj^2 American Commodities Exchange 美国商品交易所
;w_f ^R # American Express Bank Limited 美国运通银行
elBmF#,j 7 American Stock Exchange 美国证券交易所
,mE*k79L6 amortization 摊销
bQ" w%! amount due from banks 存放银行同业的款项
s2-p -n amount due from banks abroad 存放海外银行同业的款项
8[|RsM amount due from holding companies 控股公司欠款
/J"U`/
{4 amount due from local banks 存放本港银行同业的款项
aQK>q. t amount due to banks 银行同业的存款
]`2=<n;= amount due to banks abroad 海外银行同业的存款
{u}Lhv amount due to holding companies 控股公司存款
k-b0Eogp] amount due to local banks 本港银行同业的存款
<d\Lvo[ amount due to outport banks 外埠银行同业的存款
Gn*vVZ@`x amount for note issue 发行纸币的款额
|\OG9{q amount of bond 担保契据的款额
kR0d]"dr amount of consideration 代价款额
9(>l trA amount of contribution 供款数额
'o#ve72z1 amount of indebtedness 负债款额
#*[G,s#t^ amount of principal of the loan 贷款本金额
#UcqKq amount of rates chargeable 应征差饷数额
dX0"h5v1 amount of share capital 股本额
VHJ-v! amount of sums assured 承保款额
/OpVr15 amount of variation 变动幅度
2<*DL 6 amount of vote 拨款数额
B!=JRf T amount payable 应付款额
Q_b F^4gt amount receivable 应收款额
TqM (I[J7\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
YJlpP0;++ analysis 分析
l kWID ancillary risk 附属风险
j#TtY|Po annual account 周年帐目；周年帐目报表；年度决算；年结
c8cV{}7Kb annual accounting date 年结日期
S?bG U8R5 annual allowance 每年免税额；年积金；年度津贴；年津
D|u! KH annual balance 年度余额
6[<*C? annual disposable income 每年可动用收入
d85\GEF9i annual estimates 周年预算
9}{i8
< $= annual fee 年费
G &'eP annual general meeting 周年大会
5V5E,2+
0 annual growth rate 年增率；每年增长率
&VIX?UngE annual long-term supplement 长期个案每年补助金
F
j _r
n annual pensionable emolument 可供计算退休金的年薪
a sDq(J`sQ annual report 年报
Cz2OGM*mz? Annual Report on the Consumer Price Index 《消费物价指数年报》
%=:*yf>} annual return 周年报表；周年申报表；每年报税表格
w7H.&7rF Annual Return Rules 《周年报表规则》
Y~qv 0O6K annual review of consumer prices 每年消费物价回顾
I<q=l K annual roll-forward basis 逐年延展方式
v(v Lk\K7 annual salary 年薪
&R54?u^A annual statement 年度报表；年度决算表
:>U2yI 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
N `tBDl"ld annuitant 年金受益人
$'I+] ; annuity 年金
etX &o5A annuity contract 年金合约
}t tiL annuity on human life 人寿年金
S~QL
x antecedent debt 先前的债项
I*/?*p/I ante-dated cheque 倒填日期支票
qW57h8M anticipated expenditure 预期开支
o0Z(B TO anticipated net profit 预期纯利
biCX: m+_? anticipated revenue 预期收入
-_bHLoI anti-inflation measure 反通货膨胀措施
"T /
vE anti-inflationary stance 反通货膨胀立场
\bze-|C apparent deficit 表面赤字
03ol!|X "9 apparent financial solvency 表面偿债能力
lP>}9^7I! apparent partner 表面合伙人
I$K? ,
application for personal assessment 个人入息课税申请书
2\flTO2Ny application of fund 资金应用
}QszOi\fV1 application to release as liquidator and to destruct the books of accounts and documents
PiD%PBmUl 申请免除清盘人职务及毁灭帐簿与文件
\#P>k; D appointed actuary 委任精算师
;$|[z<1RdW appointed auditor 委任核数师；委任审计师
`C~RA, M appointed trustee 委任的受托人
@add'>) appointer 委任人
{*VCR apportioned pro rata 按比例分摊
MP|J 0=H5 apportionment 分配；分摊
~$1Zw&X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`6KTQk' apportionment formula 分摊方程式
B+G,v:)R6z apportionment of estate duty 遗产税的分摊
( f DA appraisal 估价；评估
vEJ2d& appreciable growth 可观增长
mX78Av.z! appreciable impact 显着影响
,wJ# 0? appreciable increase 可观增长
usb.cE3 z appreciation 增值；升值
\\80c65- appreciation against other currencies 相对其他货币升值
- aCtk$3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+u1meh 3u appreciation tax 增值税
B3V:? # appropriation 拨款；拨用；拨付
k r0PL)$ appropriation account 拨款帐目
~]HeoQK Appropriation Bill 拨款法案
\%nFCK0 appropriation-in-aid system 补助拨款办法
G=lcKtMdg approved assets 核准资产
=`f6@4H approved basket stock 认可一篮子证券
E DuLg g@ approved budget 核准预算
T+z]ztO approved charitable donation 认可慈善捐款
2|vArRKt approved charitable institution 认可慈善机构
wB6 ILTu1 approved currency 核准货币；认可货币
N& `VMEB)k approved estimates 核准预算
"mbcZ5 _ approved estimates of expenditure 核准开支预算
UUy%:t approved overseas insurer 核准海外保险人
Nz `4q %+ approved overseas trust company 核准海外信托公司
+ I$c+WfU approved pooled investment fund 核准汇集投资基金
mQmn &:R approved provident fund scheme 认可公积金计划
Lpw9hj| approved provision 核准拨款
2}Dd{kC- approved redeemable share 核准可赎回股份
`UFR v approved regional stock 认可地区性证券
IUco
8 approved retirement scheme 认可退休金计划
V[-4cu,Ph^ approved subordinated loan 核准附属贷款
TJ@@k SSbl arbitrage 套戥；套汇；套利
IYm~pXg^0 arbitrageur 套戥者；套汇者
W=T3sp V arbitrary amount 临时款项
5y7rY!]Bf arrangement 措施；安排；协定
NG-Wn+W@b arrears 欠款
:'aT 4 arrears of pay 欠付薪酬
1iq,Gd-G. arrears of revenue 逾期未收税款；逾期未收的帐项
Fw!wSzsk3 articles of association 组织章程；组织细则；组织章程细则
T9r"vw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SVsLu2tVY ascertainment of profit 确定利润
rj qX| "Asia Clear" “亚洲结算系统”
^R* _Q,o# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5urM,1SQ@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qd*3| O^ Asian Development Fund [ADF] 亚洲发展基金
-x~h.s, Asian dollar bond 亚洲美元债券
>$,A [|R Asian dollar market 亚洲美元市场
UW7*,B q Asian dollar rate 亚洲美元利率
' N$hbl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r\7F}ZW/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)(~s-x^\z@ asked price 沽盘；喊价；索价；卖方报价
m+p}Qi8i) assessable income 应评税入息
M<Mr
L[*j assessable loss 应评税亏损
] H8CVue assessable profit 应评税利润
2XhtK assessable value 应评税值
s(*L V2fa assessed profit 估定利润
O9OD[V Zk assessed value 经评估价值
8hWB T UN assessment 评税；评定；估价；评税单
)i 8Hdtn assessment number 评税编号；估价编号
9"mO jL assessment of additional tax 补加税评税
"&jA
CI assessment of performance 业绩评估；实绩评价
V@gwe ci Assessor 评税主任
x)eYqH~i asset price bubbles 资产价格泡沫
L><# I asset-backed securities 具资产保证的证券
H..g2;D assets accretion 资产增值
R?"sM<3`e assets and liabilities 资产与负债
4|Z;EAFx assets betterment statement 资产递增表；资产改进表
c$?(zt ; assets lending 实物放款；有抵押贷款
n_;q B7,, assets of the company passing on the death 死者去世时转移的公司资产
)N[9r{3 assets pledged as security for liabilities 用作负债抵押的资产
:3`6P:^
assets portfolio 资产投资组合
lSv?!2 assets price 资产价格
>]N}3J}47g assets quality 资产质素
om %L>zfB assets realization 资产变现
.?7u'%6x?{ assets refinancing arrangement 资产再集资安排
j8p< /gd assets securitization 资产证券化
r[xj,eIb assets situated outside Hong Kong 在香港以外地方的资产
-dXlGO D+C assets stripping 削减资产；拆卖资产
i#/,Q1yEn assets value 资产值
KT1/PWa assignee 承让人
d-e6hI 4b assignment 转让；转让书；转让契
0* Ox>O> assignment of interest 权益转让
X 0<qG assignment of letters patent and trade mark 专利证书及商标转让
] IbX< assignment of property 物业转让；物业转让书
MD(? Wh assignment right 转让权
2=Sv# assignor 转让人
N{ L 'Q0! associate 有联系的人；有关连人士；相联者；合伙人；联系人
Vf km{*t) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D$C >ZF associate member 附属会员
l,cnM r^.W associated body corporate 相联法人团体
6H+'ezM associated company 相联公司；联属公司
4 .7 YIM associated corporation 相联法团
(,Zy 2wr= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v&t~0jX, 公认会计师公会〔英国〕
E' 3=qTbiD Association of Futures Exchange Brokers 香港期货经纪协会
x*}41;j}C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B/"TaXV U association of underwriters 承保人组织
32y GIRV assumption of control 接管
;pk4Voo$ assurance 担保；保险；转易；转易书
2tz%A ~}4 assurance of interest 权益的转易
uTsxSkHb/ at 19XX price 按一九ＸＸ年价格计算
'@4M yg* b at a discount 按赔价计算；按贴水价格计算；打折扣
L $R"?O7 at a premium 按溢价计算；按升水价格计算
K9 {3,!1 at call 通知付款；按通知
?:@13wm at constant market price 按固定市价计算
Y0nnn at constant price 按固定价格计算
w>-@h>Ln at cost 按成本计算
ze* =7 at current market price 按当时市价计算；按现时市价计算
I r%L%MuR] at current price 按当时价格计算；按现时价格计算
{wU br ^ at factor cost 按要素成本计算；按生产要素成本计算
s3nt12 at money-of-the-day price 按付款当日价格计算
pib i# at or better 按指定或较佳价位〔买卖指令〕
W 7xh at par 按面值计算；平价
_ ~q!<-Z at sight 见票即付
Hzm<KQ
g at the close 按收市盘
zK Rt\;PW at the opening 按开市盘
;E,^bt<U attestation 见证；见证条款
D~~"wos at-the-money option 平价期权
0r<?Ve attorney 受权人；受托代表人
s
&4k attornment 新拥有人承认书
Ynn:, attributable profit 可归属利润
U;SReWqU attributable share value 可归属股份价值
e}@V R<h Auckland Stock Exchange 奥克兰证券交易所
Ej_ >*^b auction 拍卖
' 6^+|1 auctioneer 拍卖商
6 Jrw PZB audit 审计；核数
n ~c<[ Audit Commission 审计署
Q{+*F8%8V< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jl-2 )< 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
TJYup%q audit review 帐目审查
Lzr&Q(mL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%@L[=\
9 audited account 审计帐目；经审计的帐目
I{bDa'rX audited annual account 经审计的周年帐目
{oXU)9v j audited balance sheet 经审计的资产负债表
;2#9q9( auditor 核数师；核数主任；审计师
ON(OYXj auditor's certificate 核数师证明书；审计师证明书
_\/KI
/ auditor's report 核数师报告；审计师报告
GtuA94=!V& Aussie bond 澳元债券
Zr(4Q 9fDo austerity budget 紧缩预算
)2z<5 ` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/D d.C<F Australia All Ordinaries Index 澳洲所有普通股票指数
?g{--'L Australian Dollar [AUD] 澳元
-JKl\ E Australian Options Market 澳大利亚期权市场
}n Ea9h Australian Securities Commission 澳洲证券事务监察委员会
%>p[;>jW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ob ~7w[n3 Australian Stock Exchange 澳大利亚证券交易所
h 8%(,$* Austrian Schilling [ATS] 奥地利先令
N>TmaUk authentication 认证；鉴证
5VS};&f authority to purchase 委托购买证；委购书
lQS(\}N authorization 认可；核准；授权；授权书
-/V,<@@T authorization by direction 指示授权
- (dtAo6 authorization by instruction 指令授权
k!Ym<RD%N authorization by warrant 令状授权
aM7e?.rU authorization of unit trust 单位信托的认可
o pXxtYC@ authorized agent 指定代理人
@=7[ KM b authorized capital 法定资本
"L0Q"t: authorized clerk 出市员
elqm/u authorized dealer 认可交易商
FNN7[ku! authorized financial institution 认可财务机构
ybC0Ee@ authorized fund 认可基金
&%UZ"CcA authorized fund house 获授权的基金公司；认可基金公司
-Qy@-s $ authorized institution 认可机构
5g q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&ir|2"HV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I[6ft_* authorized insurer 获授权保险人；获认可承保人
}ed{8"bj authorized investment 特准投资项目
#0"Pd8@ authorized person 获授权人
HJi
FlL3 authorized representative 获授权代表
,Y&7` m authorized share capital 法定股本
KqL+R$??"( automated quotation system 自动报价系统
erQQ_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bhl9:`s 自动交易系统〔香港期货交易所有限公司〕
"X( 9.6$_ automatic adjustment mechanism 自动调整机制
h S 9^Bi automatic adjustment system 自动调整系统
z"D0Th`S6 Automatic Clearing House 自动票据交换所
Q\nIU7:bZ automatic exchange rates accumulation system 自动化汇率累集系统
.iV-Y *3< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h ^.jK2I automatic teller machine [ATM] 自动柜员机
4Uk\h gT0 autopay 自动转帐
8DuD1hZq available assets 可用资产
+h)1NX;o1 available fiscal reserve 现存财政储备
\>\_OfY1W available profit 可用利润
r Q-,mq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[ KDNKK average 平均；平均数；海损
Hmx
Y{KB average basic salary 平均基本薪金
z41v5rB4 average consumer expenditure 平均消费开支；一般消费开支
>g;995tG average cost 平均成本
v@d]*TG average cost of land production 增辟土地平均成本
V}MRdt7 average daily turnover 平均每日成交额
T8BewO=} average daily wage rate 平均每日工资率
Q-?6o average expenditure pattern 平均开支模式
eMLcm ZJR average growth rate 平均增长率
l*z+<c6$_ average net fixed assets 固定资产平均净值
5K, =S average of relatives 相对价格平均数
`< 82"cAT{ average price 平均价格
#= T^XH jQ average propensity to consume 平均消费倾向；一般消费倾向
;LC?3. average propensity to save 平均储蓄倾向；一般储蓄倾向
Ck:+F+7_v average rate 平均率
p4@0[z' average revenue 平均收入；平均收益
z?t75#u9. average stock 平均库存；平均存货
k#n% at.g average yearly rent 平均年租
YCq: ] avoidance of double taxation 避免双重课税
wzF%R {; avoidance of tax 避税
