A:
)*W=GY* A share Ａ股；甲类股份
!G[f[u 4Zg abatement of tax 减税；减扣免税额
ph+M3 q(z ABN AMRO Bank N.V. 荷兰银行
h,~tXj above-the-line expenditure 线上项目支出；经常预算支出
?(>k,[n above-the-line receipt 线上项目收入；经常预算收入
1wlVz#f. ABSA Asia Limited 南非联合亚洲有限公司
?61L|vr absolute change 绝对数值变更
ka8$d fC absolute expenditure 实际开支
ajGcKyj8i absolute guideline figure 绝对准则数字
FvAb h]/4 absolute interest 绝对权益
s!aO*\[<h absolute order of discharge 绝对破产解除令
{dBB{.hX absolute profit margin 绝对利润幅度
^8Z@^M&O" absolute value 实值；绝对值
]2PQ X4t 0 absolutely vested interest 绝对既得权益
eX@ v7i,} absorbed cost 已吸收成本；已分摊成本
" &Gw1.p absorption 吸收；分摊；合并
A`IHP{aB absorption rate 吸收率；摊配率；分摊率
\*Ts)E W ACB Finance Limited 亚洲商业财务有限公司
M$F{N acceptable form of reciprocity 合理的互惠条件
L7<+LA)s0 acceptable rate 适当利率；适当汇率
e|JIrOnc acceptance agreement 承兑协议
e) ]RA?bF acceptance for honour 参加承兑
pbPz$Y acceptor 承兑人；接受人；受票人
G~S))p acceptor for honour 参加承兑人
}\DAg'e) accident insurance 意外保险
, !r@9T Accident Insurance Association of Hong Kong 香港意外保险公会
*|^,DGfQ6 accident insurance scheme 意外保险计划
}a' cm!" accident year basis 意外年度基准
. Jptj accommodation 通融；贷款
gU+ss accommodation bill 通融票据；空头票据
1z 3]PA!R accommodation party 汇票代发人
\FVNXU MU account balance 帐户余额；帐户结余
B#QL M^ account book 帐簿
b]"2 VN account collected in advance 预收款项
}#&~w 0 P account current book 往来帐簿
sbgJw account of after-acquired property 事后取得的财产报告
~};]k } account of defaulter 拖欠帐目
)=y. ^@UT@ account payable 应付帐款
$,.3&zsy account payee only [A/C payee only] 只可转帐；存入收款人帐户
$.``OxJk% account receivable 应收帐款
[#IBYJ.6 account receivable report 应收帐款报表
\| blRm; account statement 结单；帐单；会计财务报表
J0Jr
BXCh account title 帐户名称；会计科目
k&yQ98H$K" accountant's report 会计师报告
t?KUK>>w Accountant's Report Rules 会计师报告规则
) sRN!~ accounting and auditing procedure 会计与审计程序；会计与核数程序
(v]P<3% Accounting Arrangements 《会计安排》
l},dQ4R accounting basis 会计基础
ijE<spG accounting by Official Receiver 破产管理署署长呈交的帐目
CcBQo8!G Accounting Circular 《会计通告》
ccRlql( accounting class 会计类别
)4 @M`8 accounting date 记帐日期；会计结算日期
J`4Z<b53 accounting for money 款项核算
Y$>+U Accounting Officer 会计主任
PL9<*.U"= accounting period 会计报告期；会计期
*3 !(*F@M, accounting policy 会计政策；会计方针
X {#bJ accounting practice 会计惯例
7qpzk7X?pR accounting principle 会计准则
9z+vFk` accounting record 会计记录
0, : iE\ accounting report 会计报告
$|rCrak; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[+y &HNf Accounting Society of China 中国会计学会
fBf]4@{ accounting statement 会计报表
C?8PT/ accounting system 会计制度；会计系统
I; ^xAd3G accounting transaction 会计事项；帐务交易
P a3{ Ds accounting treatment 会计处理
3(MoXA* accounting year 会计年度
$I\))*a accretion 增值；添加
(q JIu accrual 应计项目；应累算数目
|Uc <;> l accrual basis 应计制；权责发生制
,m2A
p\l accrual basis accounting 应计制会计；权责发生制会计
AU3auBol
^ accrue 应累算；应计
ixIh
T accrued benefit 应累算利益
rH[5~U accrued charges 应计费用
dz{#"No0 accrued cumulative preference share dividend 应累算的累积优先股股息
C q-hPa}2 accrued expenses 应累算费用
c]GQU accrued interest payable 应付利息；应计未付利息
Lc58l V= accrued interest receivable 应收利息；应计未收利息
P;^y|0N m accrued right 累算权益
J>&[J!>r accruing profit 应累算的利润
CR%D\I$o accumulated fiscal reserve 累积财政储备
c$@`P accumulated profit 累积利润；滚存溢利
d ,zp `S accumulated reserve 累积储备
Q1aHIc
accumulation of surplus income 累积收益盈余
976E3u"Vt acquired assets 既得资产
KX0<j acquisition 收购；购置；取得
<sm#D"GpP acquisition cost 购置成本
$5ZR [\$ acquisition expenses 购置费用
eL<m.06cfY acquisition of 100% interest 收购全部股权
<l* agH-.3 acquisition of control 取得控制权
rd XCWK$E acquisition of fixed assets 购置固定资产
n;e."^5 acquisition of shell “买壳”
;7;zhJs1t acquisition price 收购价
n/u i<&( act of God 天灾
{CW1t5$* acting partner 执事合伙人
0eQ~#~j& active market 买卖活跃的市场；交投畅旺的市场；旺市
3"^a
rK^N active partner 积极参与的合伙人
M' &J _g active trading 交投活跃
~sZqa+jB0 actual circulation 实际流通
`6 |i&w:b actual cost 实际成本
|E46vup actual expenditure 实际开支；实际支出
]ev *m&O actual income 实际入息；实际收入；实际收益
D-'i G%)kA actual market 现货市场
NY WG#4D actual price 现货价；实际价格
kA?X^nj@ actual profit 实际利润
Ll008.# actual quotation 实盘；实际价位；实际报价
r~8D\ _=s actual year basis 按实际年度计算
N!tpzHXw actuals 实货
jj Jc1 p0 actuarial investigation 精算调查
$KoPGgC[ actuarial principle 精算原则
lc\>DH\n6 actuarial report 精算师报告
;n% ]* v Actuarial Society of Hong Kong 香港精算学会
TX< e_[$\ actuarial valuation 精算师估值
t#fs:A7P?} actuary 精算师
Xg|8".B)A ad referendum agreement 暂定协议；有待覆核的协定
D+bB G ad valorem duty 从价税；按值征税
~5lKL5w ad valorem duty system 从价税制
a Q.Iq ad valorem fee 从价费
+P>Gy`D 9 ad valorem tariff 从价关税
uPa/,"p additional allowance 额外免税额
F?*D r additional amount for unexpired risk 未过期风险的额外款额
h$E\2 lsE additional assessable profit 补加应评税利润
aK8bKlZe additional assessment 补加评税
Mfnlue]( additional commitment 额外承担
OpW eW additional commitment vote 额外承担拨款
J xA ^DH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#pS]k<o%1 additional dependent parent allowance 供养父母额外免税额
cp E 25 additional provision 额外拨款
CBiU#h
q additional stamp duty 附加印花税
CQ @#::'F1 additional tax 补加税罚款；补加税款
vGx?m@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#G'S
ve? adjudged bankrupt 被裁定破产
}"F
?H:\ adjudicated bankrupt 裁定破产人
4yA9N i adjudication fee 裁定费；评定印花税额手续费；评估契据费
?b!CV
adjudication of bankruptcy 裁定破产；宣告破产
teb Wj>+1c adjudication of insolvency 裁定无力偿还债务
bYwI==3 adjusted actual 经调整的实数；调整后的实数
g*:ae;GP adjusted current assets 经调整的流动资产；调整后的流动资产
(|yRo adjusted figure 经调整的数字；调整后的数额
Wl^pr s7}c adjusted liabilities 经调整的负债；调整后的负债
oUW )H adjusted loss 经调整的亏损；调整后的亏损
nz ,Mqol adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
>i^y;5 adjusted profit 经调整的利润；调整后的利润
&"U9X"8b adjusted surplus 经调整的盈余额；调整后的盈余额
zWC W: dI adjusted value 经调整的价值；调整后的价值
b*I& k ": adjustment 调整；修订；理算〔保险〕
YQN]x}:E+4 adjustment centre 调剂中心
6F |Hg2tpz adjustment lag 调整过程的时间差距；调整时差
DFt=%aV[ adjustment mechanism 调整机制
_hAj2%SL adjustment of loss 亏损调整
( {;P#qCX adjustment process 调整过程；调整程序
an*]62 l adjustment range 调整幅度
fe&
t- administered exchange rate 受管制汇率
ikEWY_1Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g@S @d&9 administration expenses 行政费用
<7_ |Q administration fee 手续费；行政费
1 g~Dm}m administration in bankruptcy 破产管理
m.\ >95! administration order 遗产管理令
R&u)= ~O\5 administrator 管理人；遗产管理人
{AU` }*5 administrator of the estate 遗产管理人
^kCk^D-Gz admission of debt 债项承认书
- XS+Uv admission of proof 接纳债权证明
KKx&UKjV advance 放贷款项；垫付款项；预支款项；预付款项
e3yorQ][ advance account 暂支帐目；预付款帐户
5PPPd-'Z_ advance compensation 预付补偿金
e.)yV'%L advance from shareholder 股东垫款
}};j2 advance pending reimbursement 预支以待日后付还
Ze$^ UR advanced economy 先进经济体系
SQO>}#qm advancement 预付；预付财产
Bi9
N advances warrant 垫款令
{
4_I7r advancing 贷出
fP^W"y adverse balance 逆差
,wwU`
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..P=D <'f advertisement addressed to shareholders 在报章刊登的致股东通告
Zd[y +$> advice for collection 托收通知书
2.fyP"P
L advice of drawing 提款通知书；汇票通知书
T[Z <bW~0 advice of payment 付款通知
A%NK0j$;} Advisory Committee [Securities and Futures Commission]
1M%{Uqsd - 谘询委员会〔证券及期货事务监察委员会〕
G"T;l"TAt8 Advisory Committee on Diversification 经济多元化谘询委员会
,\sR;=svK affidavit 誓章；遗产申报誓章
?/`C~e<J affidavit of no receipt 述明无收款的誓章
R`Ys;g/! affiliate 联号；联营公司；附属公司
<;$Sa's,LE affiliated company 附属公司；联号；联营公司
,_"7|z wb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~6@ c]: affordability 负担能力
D-TNFYYy2 African Development Bank [AfDB] 非洲开发银行
cM> G>Yzo after-acquired property 事后取得的财产
! /|0:QQi after-hours dealing 市后交易
#hy5c,}> after-tax profit 税后盈利；税后利润；税后溢利
.RQ Xxw
agency agreement 代理协议
Ct =E;v7} agency expenses 代理机构的开支
m6~ sKJV agency fee 代理费
?M V[=LPL Agency Law 《代理法》
tMD^$E"C agent 代理人；承销人
,mO(!D agent of company 公司代理人
L 337/8fh agent's fee 代理人费；经纪费
fd!pM4"0 aggregate 总计；总数；总体数字
;w>3,ub(0 aggregate amount 总款额；总额
.NV)hg)|cZ aggregate assets and liabilities 总体资产与负债
dK0}% ]i3# aggregate at constant price 按固定价格计算的总体数字
|g7nh[ aggregate demand 总需求
])Q9=?Sd} aggregate gross position 总持仓量
yBYuDfeZ aggregate limit 总限额
)o
" SB1 aggregate of salaries tax 合计薪俸税
N27K aggregate performance 总体表现；总体业绩
WryW3];0OR aggregate supply 总体供应
)*^OPVt aggregate surplus 总盈余
>j(I[_g aggregate total 整体总额
gZ `#t lA~ aggregate value 总值；合计价值
i GEQXIr3 aggregated basis 合计基准
E i\J9zt aggregated net chargeable income 合计应课税入息实额
)RAv[U1 aggregation 合并计算；合计；总和
:|3"H&FWK aggregation of incomes of husband and wife 夫妇入息合并计算
C1#o<pv aggregation of property 财产的总和
t?%}hs\! agio 差价；贴水
;3.T* ?|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》
>0g `U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J[&
7,} 《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》
N8DiEB3~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{Gk} 3 u/ 《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》
}6uV]V{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E5Snl#Gl\0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n3HCd- z agreement for a settlement 授产协议
_-|yCo agreement for assignment 转让协议
t K s4}vW agreement for sale 售卖协议；买卖协议
;9!yh\\ agreement for sale and purchase 买卖协议
GM9]>"#o\ agreement for the payment of interest 支付利息协议
+s+PnZ%0V agreement for the repayment of money 还款协议
wa(Wit"- agreement of reinsurance 再保险协议
bOd sMlJkN Agricultural Bank of China 中国农业银行
3I U$ air passenger departure tax 飞机乘客离境税
yO$r'9?,* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VuO) airport tax 机场税
& |'Kut?8 alcohol duty 酒精税
3 2iWYN alienation 让与；让渡；转让
J#Ne:Aj_ alimony 生活费；赡养费
PoBu kOv All Ordinaries Index [AOI] 所有普通股指数
NR;S3-Iq ( all risks 全险；综合险
%b-;Rn All Sales Record for Stock Market 《股票市场成交报告》
U'sVs2sk6 Allied Capital Resources Limited 新联财务有限公司
hZ ss all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d 40'3]/{ allocation letter 拨款信件
vZ_DG}n11 allocation of fund 分配款项；预留款项
|$.sB |_
N allocation of profit 利润分配；溢利分配
ZaNyNxbp>z allocation warrant 拨款令
5Re`D|8 allotment 分配；配股
b]so9aCz allotment notice 股份配售通知；配股通知
"b1R5(Ar allotment of shares 股份分配
K;ry4/Vap allowable 可获宽免；免税的
^;bGP.!p allowable business loss 可扣除的营业亏损
, h wf allowable expenses 可扣税的支出
',J%Mv>Yf allowance 免税额；津贴；备抵；准备金
-?%{A%' allowance for debts 债项的免税额
V %{ 9o allowance for depreciation by wear and tear 耗损折旧免税额
*xZQG9`kt allowance for funeral expenses 殡殓费的免税额
&t.>^7ELF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8&2gM allowance for repairs and outgoings 修葺及支出方面的免税额
0()9vTY+ allowance to debtor 给债务人的津贴
Ro3I/NI> alteration of capital 资本更改
HhQ PgjZ/ alternate trustee 候补受托人
Tl/Dq(8JH amalgamation 合并
^Lg{2hjj ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P :7l#/x_ ambit of charges 征税范围；收费范围
!Lg}q!*%>V amended valuation 经修订的估值
w=P <4 bdT American Commodities Exchange 美国商品交易所
{6=H/g=:i American Express Bank Limited 美国运通银行
Me K\eZ\ American Stock Exchange 美国证券交易所
y?R <g^A amortization 摊销
.U(SkZ` 6 amount due from banks 存放银行同业的款项
m|Q&Lph b8 amount due from banks abroad 存放海外银行同业的款项
M*T# 5 amount due from holding companies 控股公司欠款
P`IMvOs& amount due from local banks 存放本港银行同业的款项
z5o9\.y({ amount due to banks 银行同业的存款
Fb<\(#t amount due to banks abroad 海外银行同业的存款
T h- v G amount due to holding companies 控股公司存款
9^Vx*KVrU amount due to local banks 本港银行同业的存款
d@ > k\6%j amount due to outport banks 外埠银行同业的存款
b b Pd&7 amount for note issue 发行纸币的款额
@R-~zOv amount of bond 担保契据的款额
)H37 a amount of consideration 代价款额
z7l;|T amount of contribution 供款数额
.}hZ7>4 - amount of indebtedness 负债款额
Kj<<&_B.H amount of principal of the loan 贷款本金额
n'ca*E( amount of rates chargeable 应征差饷数额
->"h5h amount of share capital 股本额
ae(]9 VW amount of sums assured 承保款额
;u-< {2P amount of variation 变动幅度
kAQ\t?`x amount of vote 拨款数额
Vp-OGX[ amount payable 应付款额
<2@<r
t{ amount receivable 应收款额
<hF~L k , Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@9kk
f{? analysis 分析
RWh}?vs_ ancillary risk 附属风险
W ! Ct[t annual account 周年帐目；周年帐目报表；年度决算；年结
y3o4%K8 annual accounting date 年结日期
M3Z Jt' | annual allowance 每年免税额；年积金；年度津贴；年津
[2j (\vC! annual balance 年度余额
H R!>g annual disposable income 每年可动用收入
e[ k;SSs annual estimates 周年预算
. =foXN annual fee 年费
!#|fuOWe annual general meeting 周年大会
T I7Ty +s annual growth rate 年增率；每年增长率
g7Q*KA+ annual long-term supplement 长期个案每年补助金
0Eg r
Q annual pensionable emolument 可供计算退休金的年薪
my\oC^/9 annual report 年报
`_{ '?II Annual Report on the Consumer Price Index 《消费物价指数年报》
uA}FuOE6 annual return 周年报表；周年申报表；每年报税表格
yI|?iBc7nC Annual Return Rules 《周年报表规则》
6pz:Lfd80 annual review of consumer prices 每年消费物价回顾
O>):^$-K% annual roll-forward basis 逐年延展方式
LAVt/TcZS| annual salary 年薪
.STf annual statement 年度报表；年度决算表
)I
UWM 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
,HO/Q6;N annuitant 年金受益人
FCB/FtI0 annuity 年金
om39;nk!} annuity contract 年金合约
=/'*(\C2 annuity on human life 人寿年金
te4"+[ $| antecedent debt 先前的债项
-Aym+ N9 ante-dated cheque 倒填日期支票
:<7>-+pa anticipated expenditure 预期开支
Hf]}OvT>Z anticipated net profit 预期纯利
cz~1 1j# anticipated revenue 预期收入
iC0,zk4 & anti-inflation measure 反通货膨胀措施
tZBE& :l anti-inflationary stance 反通货膨胀立场
@ DKl<F apparent deficit 表面赤字
hahD.P< apparent financial solvency 表面偿债能力
9 v3Nba apparent partner 表面合伙人
` e;Sjf < application for personal assessment 个人入息课税申请书
Tu#k+f*s application of fund 资金应用
<@ex})su application to release as liquidator and to destruct the books of accounts and documents
mb6? $1j 申请免除清盘人职务及毁灭帐簿与文件
7
,~Krzv appointed actuary 委任精算师
E1Aa2 appointed auditor 委任核数师；委任审计师
qvE[_1QCc appointed trustee 委任的受托人
<; Z~ vZ] appointer 委任人
\D k^\- apportioned pro rata 按比例分摊
t"Rf67 apportionment 分配；分摊
t4W0~7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ps 5wQaS apportionment formula 分摊方程式
KFG^vmrn apportionment of estate duty 遗产税的分摊
_IGa8=~ appraisal 估价；评估
EGO@`<"h appreciable growth 可观增长
uXa}<=O appreciable impact 显着影响
bGnJ4R3J appreciable increase 可观增长
\V\E T appreciation 增值；升值
z9c=e46O appreciation against other currencies 相对其他货币升值
J3E: r_+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v" TH[}C9D appreciation tax 增值税
=umS^fJ5` appropriation 拨款；拨用；拨付
Mo
r-$a8 appropriation account 拨款帐目
Ev ,8 ? Appropriation Bill 拨款法案
iEO2Bil] appropriation-in-aid system 补助拨款办法
PEhLzZX+ approved assets 核准资产
"Z?":|%7 approved basket stock 认可一篮子证券
4B>|Wft{p] approved budget 核准预算
O@&I.d$ approved charitable donation 认可慈善捐款
*#9kFz- approved charitable institution 认可慈善机构
[NDYJ'VGe approved currency 核准货币；认可货币
P?ol]MwaB approved estimates 核准预算
\zDV|n~{w approved estimates of expenditure 核准开支预算
@TG~fJSA12 approved overseas insurer 核准海外保险人
780MSFV8 approved overseas trust company 核准海外信托公司
AU\!5+RDB approved pooled investment fund 核准汇集投资基金
r{;4(3E2 approved provident fund scheme 认可公积金计划
f}d@G /L approved provision 核准拨款
+6E<+-N approved redeemable share 核准可赎回股份
o?8 j *] approved regional stock 认可地区性证券
.v8=zi:7Y approved retirement scheme 认可退休金计划
N=x, 96CF approved subordinated loan 核准附属贷款
N/.9Aj/h~& arbitrage 套戥；套汇；套利
GY :IORuA4 arbitrageur 套戥者；套汇者
Ghe=hhZ arbitrary amount 临时款项
7nIMIkT: arrangement 措施；安排；协定
t":>O0>cz arrears 欠款
+}'K6x_ arrears of pay 欠付薪酬
"FD~XSRL arrears of revenue 逾期未收税款；逾期未收的帐项
nJw1Sl5 articles of association 组织章程；组织细则；组织章程细则
l,8 | E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#r}c<?>Vw ascertainment of profit 确定利润
`/iN%ZKum "Asia Clear" “亚洲结算系统”
9LRY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=7@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k{8N@&D Asian Development Fund [ADF] 亚洲发展基金
>0$5H]1u Asian dollar bond 亚洲美元债券
>H! 2Wflm Asian dollar market 亚洲美元市场
bsVOO9.4- Asian dollar rate 亚洲美元利率
L2tmo-]nw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
% QkvBg* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?os0JQVB asked price 沽盘；喊价；索价；卖方报价
EaL+}/q& assessable income 应评税入息
1 Qk uxw assessable loss 应评税亏损
3g?T,| 2K assessable profit 应评税利润
8ttw!x69)_ assessable value 应评税值
Ric$Xmu assessed profit 估定利润
#SOe &W5 assessed value 经评估价值
4QDzG~N4)| assessment 评税；评定；估价；评税单
9`b3=&i\ assessment number 评税编号；估价编号
.!! yj,bQz assessment of additional tax 补加税评税
sk/ Mh8z assessment of performance 业绩评估；实绩评价
bZJiubBRI Assessor 评税主任
dD!SgK [Jv asset price bubbles 资产价格泡沫
N9Vcp~; asset-backed securities 具资产保证的证券
A&#Bf#!G assets accretion 资产增值
KcE=m\ h assets and liabilities 资产与负债
J0o[WD$A x assets betterment statement 资产递增表；资产改进表
!b_IH0]U assets lending 实物放款；有抵押贷款
tL|Q{+i
yE assets of the company passing on the death 死者去世时转移的公司资产
PV Q%y assets pledged as security for liabilities 用作负债抵押的资产
X? a67qL assets portfolio 资产投资组合
umYdr'p!v assets price 资产价格
kE}I b4]J assets quality 资产质素
XO>Y*7rO assets realization 资产变现
Orgje@c{ assets refinancing arrangement 资产再集资安排
g;1
UZE; assets securitization 资产证券化
7va%-&. &t assets situated outside Hong Kong 在香港以外地方的资产
OYkd?LN assets stripping 削减资产；拆卖资产
sy?W\(x assets value 资产值
yo=d"*E4^ assignee 承让人
JJr<cZ4] assignment 转让；转让书；转让契
M~4!gKs assignment of interest 权益转让
5irOK9hK assignment of letters patent and trade mark 专利证书及商标转让
jT J[2WaS assignment of property 物业转让；物业转让书
+iR ;D$w assignment right 转让权
j- -#vEW assignor 转让人
hB4.tMgZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
bE{`g]C5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s Q$FtKm6 associate member 附属会员
g$qh(Z_s associated body corporate 相联法人团体
K `sm associated company 相联公司；联属公司
}HzZj;O^2> associated corporation 相联法团
f.{0P -Np Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L xO'$oKZV 公认会计师公会〔英国〕
{u5@Yp Association of Futures Exchange Brokers 香港期货经纪协会
d :aQlW;} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)_ y{^kn3^ association of underwriters 承保人组织
spf}{o assumption of control 接管
@QEV l assurance 担保；保险；转易；转易书
K':f!sZ&2 assurance of interest 权益的转易
f{J7a1 `_ at 19XX price 按一九ＸＸ年价格计算
Hcpw [%( at a discount 按赔价计算；按贴水价格计算；打折扣
A, os rv at a premium 按溢价计算；按升水价格计算
#KwFr lZ at call 通知付款；按通知
ETIf x)B- at constant market price 按固定市价计算
5"sF #Y& at constant price 按固定价格计算
CfAqMH*ip at cost 按成本计算
X* sF-T$. at current market price 按当时市价计算；按现时市价计算
+1Uw <~ at current price 按当时价格计算；按现时价格计算
>wn&+%i& at factor cost 按要素成本计算；按生产要素成本计算
R#t~i&v/ at money-of-the-day price 按付款当日价格计算
.'4*'i: at or better 按指定或较佳价位〔买卖指令〕
`U1"WcN at par 按面值计算；平价
;rFa I^ at sight 见票即付
{|fA{ Q_R at the close 按收市盘
h ( Z7a%_ at the opening 按开市盘
P
_ SJK attestation 见证；见证条款
*6 h.#$\ at-the-money option 平价期权
a8N! jQc_m attorney 受权人；受托代表人
:KFhryN attornment 新拥有人承认书
\6N\6=t!A attributable profit 可归属利润
`s+qz attributable share value 可归属股份价值
dO=< 3W Auckland Stock Exchange 奥克兰证券交易所
1F=x~FMvY auction 拍卖
6};Sn/ 8 auctioneer 拍卖商
H dGy$m` audit 审计；核数
ev; &$Hc Audit Commission 审计署
O&)Y3 O1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
33; yt d 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〕
xsa*
XR audit review 帐目审查
5=dg4 "b] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!vsUL- audited account 审计帐目；经审计的帐目
0ul2 rZc audited annual account 经审计的周年帐目
P vtf_Qo^ audited balance sheet 经审计的资产负债表
'
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| auditor 核数师；核数主任；审计师
X9P-fF?0 auditor's certificate 核数师证明书；审计师证明书
R(:q^? auditor's report 核数师报告；审计师报告
)a.U|[:y[+ Aussie bond 澳元债券
.8,l hcpY austerity budget 紧缩预算
!,\]> c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N=wB1gJ Australia All Ordinaries Index 澳洲所有普通股票指数
&W ~,q( Australian Dollar [AUD] 澳元
XW19hG Australian Options Market 澳大利亚期权市场
<%!@cE+y Australian Securities Commission 澳洲证券事务监察委员会
;%U`P8b! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ie_wJ= s Australian Stock Exchange 澳大利亚证券交易所
|H L1.;1 Austrian Schilling [ATS] 奥地利先令
I E|$>q0Z authentication 认证；鉴证
!rXyw`6N authority to purchase 委托购买证；委购书
v(af aN authorization 认可；核准；授权；授权书
X<1# )xC authorization by direction 指示授权
!6kLg 1 authorization by instruction 指令授权
8\[6z0+; authorization by warrant 令状授权
LOQEU? z authorization of unit trust 单位信托的认可
m\Dbb.vBvW authorized agent 指定代理人
# wG}T
.* authorized capital 法定资本
E) `+1j authorized clerk 出市员
b[/-lNrc authorized dealer 认可交易商
0iwx$u 7[ authorized financial institution 认可财务机构
$FD0MrB_+ authorized fund 认可基金
/{Nx%PqL authorized fund house 获授权的基金公司；认可基金公司
Jo2:0<VL authorized institution 认可机构
E*CY/F I_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2r1., 1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
chxO*G authorized insurer 获授权保险人；获认可承保人
.a Ny)Yu8 authorized investment 特准投资项目
&u.t5m7( authorized person 获授权人
O 7E0{8 authorized representative 获授权代表
oas}8 A) authorized share capital 法定股本
32dR`qb automated quotation system 自动报价系统
p0[
%+n% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
> d_O0a*W- 自动交易系统〔香港期货交易所有限公司〕
@dw0oR F automatic adjustment mechanism 自动调整机制
h\jwXMi,tj automatic adjustment system 自动调整系统
U"/":w ~ Automatic Clearing House 自动票据交换所
,zO!`|I automatic exchange rates accumulation system 自动化汇率累集系统
0 *x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3PPN_ Z automatic teller machine [ATM] 自动柜员机
g&&5F>mF autopay 自动转帐
{8'I+- available assets 可用资产
`N$<]i]s5 available fiscal reserve 现存财政储备
S)p1[&" M available profit 可用利润
3s"x{mtH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=lA*?'kd average 平均；平均数；海损
H:2#/1Oz> average basic salary 平均基本薪金
LLCMp3q Bz average consumer expenditure 平均消费开支；一般消费开支
z^@98:x average cost 平均成本
Xji<oih average cost of land production 增辟土地平均成本
'9*(4/,UJJ average daily turnover 平均每日成交额
Q/L:0ovR average daily wage rate 平均每日工资率
:IvKxOv average expenditure pattern 平均开支模式
qauk,t average growth rate 平均增长率
# sm>;+J average net fixed assets 固定资产平均净值
QF
Vy2 q average of relatives 相对价格平均数
$fL2w^ @ average price 平均价格
"/g/Lc average propensity to consume 平均消费倾向；一般消费倾向
fn]f$n*` average propensity to save 平均储蓄倾向；一般储蓄倾向
``DS?pUY average rate 平均率
8Y_wS&eB average revenue 平均收入；平均收益
^pIT,|myY7 average stock 平均库存；平均存货
7ZqC1 average yearly rent 平均年租
Ar,B7-F! avoidance of double taxation 避免双重课税
kg1z"EE avoidance of tax 避税
