A:
zZ{(7K fz A share Ａ股；甲类股份
>Ms_bfSK abatement of tax 减税；减扣免税额
>Mk#19j[/ ABN AMRO Bank N.V. 荷兰银行
qc@v"pIz'S above-the-line expenditure 线上项目支出；经常预算支出
b n0Rv above-the-line receipt 线上项目收入；经常预算收入
wlfq$h p ABSA Asia Limited 南非联合亚洲有限公司
(t2vt[A6ph absolute change 绝对数值变更
)TyI~5>; absolute expenditure 实际开支
1F94e)M)" absolute guideline figure 绝对准则数字
BYWs \6vK absolute interest 绝对权益
84M*)cKR~ absolute order of discharge 绝对破产解除令
WOuk>
/ absolute profit margin 绝对利润幅度
F48W 8'un absolute value 实值；绝对值
9G k#2 absolutely vested interest 绝对既得权益
-v62 s absorbed cost 已吸收成本；已分摊成本
'7>Yr zq absorption 吸收；分摊；合并
55vI^SSA absorption rate 吸收率；摊配率；分摊率
hC...tk ACB Finance Limited 亚洲商业财务有限公司
,(& 5y:o acceptable form of reciprocity 合理的互惠条件
]`_eaW?Ua acceptable rate 适当利率；适当汇率
Cc!LJ acceptance agreement 承兑协议
%pr}Xs(-f acceptance for honour 参加承兑
g2W ZW#a) acceptor 承兑人；接受人；受票人
7 ?"-NrW~ acceptor for honour 参加承兑人
S]}W+BF3 accident insurance 意外保险
2U `g[1 Accident Insurance Association of Hong Kong 香港意外保险公会
`NARJ9M accident insurance scheme 意外保险计划
^ lM.lS>) accident year basis 意外年度基准
wb/@g=` d accommodation 通融；贷款
eAbp5}B accommodation bill 通融票据；空头票据
m15> ^i^W accommodation party 汇票代发人
wGAeOD account balance 帐户余额；帐户结余
m$bDWxm#e account book 帐簿
q
OX=M account collected in advance 预收款项
s. j cD account current book 往来帐簿
R#Hz%/:|A account of after-acquired property 事后取得的财产报告
T{mIk p< account of defaulter 拖欠帐目
Cw]bhaG
g account payable 应付帐款
ThJ`-Ro account payee only [A/C payee only] 只可转帐；存入收款人帐户
^<QF * ! account receivable 应收帐款
Q DJe:\n account receivable report 应收帐款报表
7G 5VwO account statement 结单；帐单；会计财务报表
Bu,VLIba account title 帐户名称；会计科目
nT xN>?l2E accountant's report 会计师报告
jK-usn Accountant's Report Rules 会计师报告规则
@sLB
_f accounting and auditing procedure 会计与审计程序；会计与核数程序
K8g9IZ*lT Accounting Arrangements 《会计安排》
QN OA66 accounting basis 会计基础
K{[N.dX( accounting by Official Receiver 破产管理署署长呈交的帐目
Q804_F
F# Accounting Circular 《会计通告》
!:9s>0';N accounting class 会计类别
Q[UYNQ0w accounting date 记帐日期；会计结算日期
8PwPI%Pb accounting for money 款项核算
2)47$eu Accounting Officer 会计主任
o&U/e\zy accounting period 会计报告期；会计期
$JZ} =\n7 accounting policy 会计政策；会计方针
!t+eJj accounting practice 会计惯例
@c^g< accounting principle 会计准则
<;':'sW accounting record 会计记录
NM&R\GI accounting report 会计报告
&xMQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o
C#W Accounting Society of China 中国会计学会
_Q6` Wp6m accounting statement 会计报表
b<"LUM*; accounting system 会计制度；会计系统
>`u/#m rd accounting transaction 会计事项；帐务交易
g,d'&r"JWt accounting treatment 会计处理
b{hdEb accounting year 会计年度
wQw
y+S accretion 增值；添加
6V6,m4e accrual 应计项目；应累算数目
>q)VHV9P accrual basis 应计制；权责发生制
p 28=l5y+ accrual basis accounting 应计制会计；权责发生制会计
g"Gj8QLDz accrue 应累算；应计
|aMeh;X t accrued benefit 应累算利益
`w/b];e1) accrued charges 应计费用
]sG^a7Z.X accrued cumulative preference share dividend 应累算的累积优先股股息
|^$?9Dn9.L accrued expenses 应累算费用
P_N i
5s) accrued interest payable 应付利息；应计未付利息
BewJ!,A! accrued interest receivable 应收利息；应计未收利息
k#pNk7;M Z accrued right 累算权益
*-.,QpgTX accruing profit 应累算的利润
7) 37AK w accumulated fiscal reserve 累积财政储备
S7 WT`2
accumulated profit 累积利润；滚存溢利
,G!mO,DX accumulated reserve 累积储备
O >kM2xw accumulation of surplus income 累积收益盈余
0rj50$~$] acquired assets 既得资产
Xhm)K3RA*T acquisition 收购；购置；取得
RoeLf Ow acquisition cost 购置成本
e{7 "7wn= acquisition expenses 购置费用
( t59 SY acquisition of 100% interest 收购全部股权
mVdg0 acquisition of control 取得控制权
p| o?nI acquisition of fixed assets 购置固定资产
L#9g ~>~ acquisition of shell “买壳”
Vf] ;h m acquisition price 收购价
`CF.-Vl3J# act of God 天灾
;;lOu~-*$p acting partner 执事合伙人
%hH@< <b(s active market 买卖活跃的市场；交投畅旺的市场；旺市
D!n x %%q active partner 积极参与的合伙人
JWo). active trading 交投活跃
Kuy0C i actual circulation 实际流通
P* .0kR1n actual cost 实际成本
56T{ JTo actual expenditure 实际开支；实际支出
2L|)uCb actual income 实际入息；实际收入；实际收益
LGPPyK Nx actual market 现货市场
LQ3J$N actual price 现货价；实际价格
^mu Pj M+D actual profit 实际利润
^P}c0}^ actual quotation 实盘；实际价位；实际报价
NG?- dkD actual year basis 按实际年度计算
bbxo !K
m" actuals 实货
J\c\Ar : actuarial investigation 精算调查
gzeTBlXg actuarial principle 精算原则
"6zf-++% actuarial report 精算师报告
ry!0~ir Actuarial Society of Hong Kong 香港精算学会
zaMKwv}BR actuarial valuation 精算师估值
J1gLT $ actuary 精算师
, %EGM+ ad referendum agreement 暂定协议；有待覆核的协定
h1jEulcMtq ad valorem duty 从价税；按值征税
Z]x)d|3; ad valorem duty system 从价税制
uhO-0H ad valorem fee 从价费
35 PIfq m ad valorem tariff 从价关税
J{ h?=vK additional allowance 额外免税额
@'fWS^ ;& additional amount for unexpired risk 未过期风险的额外款额
MZK%IC> additional assessable profit 补加应评税利润
ZAa:f:[#f additional assessment 补加评税
KW-g $ Ma additional commitment 额外承担
pCt0[R;? additional commitment vote 额外承担拨款
Z2^B.r# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`=JGlN7 additional dependent parent allowance 供养父母额外免税额
6UnWtLE
additional provision 额外拨款
O(Cm dSk, additional stamp duty 附加印花税
a?P$8NLr additional tax 补加税罚款；补加税款
Ze- M B0w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B96"|v$ adjudged bankrupt 被裁定破产
] R-<v&O adjudicated bankrupt 裁定破产人
X;%*+xQ^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Gn} ^BJN adjudication of bankruptcy 裁定破产；宣告破产
AxZaV;%* adjudication of insolvency 裁定无力偿还债务
3}AT t". adjusted actual 经调整的实数；调整后的实数
4VrL@c
@ adjusted current assets 经调整的流动资产；调整后的流动资产
P[<EFj E adjusted figure 经调整的数字；调整后的数额
& &K"3"um adjusted liabilities 经调整的负债；调整后的负债
SvN2}]Kh adjusted loss 经调整的亏损；调整后的亏损
g q[`g=x 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
nHTb~t5Ke adjusted profit 经调整的利润；调整后的利润
0o &B 7N adjusted surplus 经调整的盈余额；调整后的盈余额
\>n Y%* adjusted value 经调整的价值；调整后的价值
yi@ mf$A| adjustment 调整；修订；理算〔保险〕
Kb,#Ot adjustment centre 调剂中心
G0&'B6I> adjustment lag 调整过程的时间差距；调整时差
Zq\Vq:MX adjustment mechanism 调整机制
&=`6- J adjustment of loss 亏损调整
z)0%gd| adjustment process 调整过程；调整程序
$mLiEsJ adjustment range 调整幅度
v7@O ,% administered exchange rate 受管制汇率
@1^:V- = Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E!zAUEVQm[ administration expenses 行政费用
T, SCK^ administration fee 手续费；行政费
PuoN<9 # administration in bankruptcy 破产管理
ZK co administration order 遗产管理令
_ pKWDMB$z administrator 管理人；遗产管理人
m. DC administrator of the estate 遗产管理人
JD j ^7\` admission of debt 债项承认书
$3D#U^7i admission of proof 接纳债权证明
Bn?MlG;aA advance 放贷款项；垫付款项；预支款项；预付款项
AB")aX2% E advance account 暂支帐目；预付款帐户
(3fU2{sm advance compensation 预付补偿金
9G"-~C"e3 advance from shareholder 股东垫款
z1`z
k 0 advance pending reimbursement 预支以待日后付还
kV:C=MLI advanced economy 先进经济体系
f+W8Gszi advancement 预付；预付财产
ruTj#tWSo advances warrant 垫款令
C8bv%9 advancing 贷出
W9%B9~\G;+ adverse balance 逆差
'1te(+;e@ adverse exchange 逆汇
n , .t~ advertisement addressed to shareholders 在报章刊登的致股东通告
Od @< L advice for collection 托收通知书
vB;$AFh{ advice of drawing 提款通知书；汇票通知书
}}MZg m~U) advice of payment 付款通知
ct-;L' a Advisory Committee [Securities and Futures Commission]
>$dkA\&p 谘询委员会〔证券及期货事务监察委员会〕
\jGvom. Advisory Committee on Diversification 经济多元化谘询委员会
BLQD=?Q affidavit 誓章；遗产申报誓章
h(H b+7g affidavit of no receipt 述明无收款的誓章
TVEFZ\p<A affiliate 联号；联营公司；附属公司
Y~+`F5xX< affiliated company 附属公司；联号；联营公司
!-Br? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j~VHU89 affordability 负担能力
`.F+T)G African Development Bank [AfDB] 非洲开发银行
SdOE^_@: after-acquired property 事后取得的财产
U)y~{E~c34 after-hours dealing 市后交易
[V _?`M after-tax profit 税后盈利；税后利润；税后溢利
JHIXTy__ agency agreement 代理协议
3PU'd^ agency expenses 代理机构的开支
'p:L"L}Q? agency fee 代理费
4C[n@ p2 Agency Law 《代理法》
hDc)\vzr agent 代理人；承销人
[tY+P7j9) agent of company 公司代理人
GYM6 ` agent's fee 代理人费；经纪费
>h<bYk "9Q aggregate 总计；总数；总体数字
I sna
KcLM aggregate amount 总款额；总额
AiE\PMF~{P aggregate assets and liabilities 总体资产与负债
\QKr2 | aggregate at constant price 按固定价格计算的总体数字
&6}] v: aggregate demand 总需求
i1JWdHt aggregate gross position 总持仓量
|nTZ/MXbw aggregate limit 总限额
Y\1XKAfB aggregate of salaries tax 合计薪俸税
` "JslpN aggregate performance 总体表现；总体业绩
V-
HO_GD o aggregate supply 总体供应
[osm\w49 aggregate surplus 总盈余
'-k ~qQk)6 aggregate total 整体总额
?B`Yq\L) aggregate value 总值；合计价值
*2tG07kI aggregated basis 合计基准
Gaxa~?ek aggregated net chargeable income 合计应课税入息实额
a{%]X('; aggregation 合并计算；合计；总和
Y^P'slY{% aggregation of incomes of husband and wife 夫妇入息合并计算
b/g"ws_ aggregation of property 财产的总和
l5bd);L tq agio 差价；贴水
^vH3 -A;* 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》
?
(f44Zgm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j*05!j<' 《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》
8NS1* \z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZF sJeF'" 《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》
A7X-),D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
| ~ 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》
A}cGag+sp agreement for a settlement 授产协议
{f
}4l agreement for assignment 转让协议
Ap [}[:U agreement for sale 售卖协议；买卖协议
qmJ^@dxs agreement for sale and purchase 买卖协议
5{uK;Vxse agreement for the payment of interest 支付利息协议
' y9yx[P agreement for the repayment of money 还款协议
Md4JaFA( agreement of reinsurance 再保险协议
'5n67 Hl 1 Agricultural Bank of China 中国农业银行
(xhwl=MX) air passenger departure tax 飞机乘客离境税
:5M7*s)e16 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dfoFs&CSKh airport tax 机场税
`!$I6KxT alcohol duty 酒精税
(`& `vf alienation 让与；让渡；转让
xjDV1Xf* alimony 生活费；赡养费
x3>PM]r(V All Ordinaries Index [AOI] 所有普通股指数
1~# 2AdG all risks 全险；综合险
o>' 1ct All Sales Record for Stock Market 《股票市场成交报告》
]{<`W5 b/ Allied Capital Resources Limited 新联财务有限公司
]2Q :&T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y HL5gz@k allocation letter 拨款信件
}7H8Y}m allocation of fund 分配款项；预留款项
fQB>0RR2 allocation of profit 利润分配；溢利分配
g@jAIy] allocation warrant 拨款令
L9=D,C~
allotment 分配；配股
/\_wDi+# allotment notice 股份配售通知；配股通知
*NDM{WB|) allotment of shares 股份分配
$M T'ZM allowable 可获宽免；免税的
Ka"Z,\T
allowable business loss 可扣除的营业亏损
o?$B<Cb" allowable expenses 可扣税的支出
&4Sc wK: allowance 免税额；津贴；备抵；准备金
= NHzh! allowance for debts 债项的免税额
WhR j@y allowance for depreciation by wear and tear 耗损折旧免税额
0H-~-z8Y allowance for funeral expenses 殡殓费的免税额
{LLy4 m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KiJR q> allowance for repairs and outgoings 修葺及支出方面的免税额
M9/c8zZ allowance to debtor 给债务人的津贴
! awfxH0 alteration of capital 资本更改
6SIk,Isy8 alternate trustee 候补受托人
8C{mV^cn~ amalgamation 合并
$`emP
Hel ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<+QX Gz1 ambit of charges 征税范围；收费范围
T&] J3T FJ amended valuation 经修订的估值
x{X(Y]*1S American Commodities Exchange 美国商品交易所
xD (JkOne American Express Bank Limited 美国运通银行
SOI$Mx American Stock Exchange 美国证券交易所
%dM P}k/ amortization 摊销
#i Ooi9( amount due from banks 存放银行同业的款项
BF_R8H,<% amount due from banks abroad 存放海外银行同业的款项
RG)!v6 amount due from holding companies 控股公司欠款
@ KhDQ0v]5 amount due from local banks 存放本港银行同业的款项
a JC , amount due to banks 银行同业的存款
+hIStA amount due to banks abroad 海外银行同业的存款
}!i#1uHUH: amount due to holding companies 控股公司存款
w< hw>e^. amount due to local banks 本港银行同业的存款
KKd S h1 amount due to outport banks 外埠银行同业的存款
)-_]y|/D:r amount for note issue 发行纸币的款额
Oe uM9c{ amount of bond 担保契据的款额
WUM&Lq
k" amount of consideration 代价款额
%U& O
\GB amount of contribution 供款数额
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\GxH+ amount of indebtedness 负债款额
5xm ^[o2#y amount of principal of the loan 贷款本金额
}T? 0/N3y& amount of rates chargeable 应征差饷数额
V #0F2GV<, amount of share capital 股本额
p b(YA/ amount of sums assured 承保款额
3 U<\s=1?X amount of variation 变动幅度
&;%z1b> F amount of vote 拨款数额
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2 6R] amount payable 应付款额
) /kf amount receivable 应收款额
' {L5 3cH= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cu4&*{ analysis 分析
8X@ p?43 ancillary risk 附属风险
\G? GX annual account 周年帐目；周年帐目报表；年度决算；年结
7|I On5 annual accounting date 年结日期
E*ug.nxy annual allowance 每年免税额；年积金；年度津贴；年津
fAu^eS%>7 annual balance 年度余额
^
2"r't annual disposable income 每年可动用收入
?v-( :OF annual estimates 周年预算
RnN]m!"5 annual fee 年费
JM-spi o annual general meeting 周年大会
,m-z D annual growth rate 年增率；每年增长率
R&cOhUj22J annual long-term supplement 长期个案每年补助金
37 hs/=x annual pensionable emolument 可供计算退休金的年薪
R#ABd a9 annual report 年报
JC~L!)f Annual Report on the Consumer Price Index 《消费物价指数年报》
j9@7\N< annual return 周年报表；周年申报表；每年报税表格
0,a;N%K- Annual Return Rules 《周年报表规则》
R^PPgE6!$ annual review of consumer prices 每年消费物价回顾
gAA2S5th annual roll-forward basis 逐年延展方式
8,Jjv* annual salary 年薪
Une,Y4{u annual statement 年度报表；年度决算表
T[}A7a 6g_ 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
X|}yp| annuitant 年金受益人
/STFXR1@.u annuity 年金
4!pMZ<$3 annuity contract 年金合约
}Km+5 'G'U annuity on human life 人寿年金
cnQ;6LtFTz antecedent debt 先前的债项
e`pYO]Z ante-dated cheque 倒填日期支票
Ak`7 f$z anticipated expenditure 预期开支
g-0?8q5T6 anticipated net profit 预期纯利
]d$:R`; anticipated revenue 预期收入
y9 cDPwi:b anti-inflation measure 反通货膨胀措施
}fps~R anti-inflationary stance 反通货膨胀立场
>+iJ(jqq apparent deficit 表面赤字
*;Q IAd apparent financial solvency 表面偿债能力
b ^wL{q apparent partner 表面合伙人
PuvC
MD application for personal assessment 个人入息课税申请书
Y 40` ~ application of fund 资金应用
&@tD/Jw3 application to release as liquidator and to destruct the books of accounts and documents
poZ04Uxo> 申请免除清盘人职务及毁灭帐簿与文件
zW^_w&fd^j appointed actuary 委任精算师
^gb3DNV~y appointed auditor 委任核数师；委任审计师
G_GV appointed trustee 委任的受托人
[?3]+xr : appointer 委任人
<l/QS3M apportioned pro rata 按比例分摊
tC0:w,C) apportionment 分配；分摊
p^|IN'lx, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]Ek6E uaK apportionment formula 分摊方程式
kdVc;v/5 apportionment of estate duty 遗产税的分摊
Zj@k3y appraisal 估价；评估
C&\MDOjx appreciable growth 可观增长
d"K~+<V} appreciable impact 显着影响
A"(XrL-pV appreciable increase 可观增长
9yU(ei:GUo appreciation 增值；升值
k[9~Er+ appreciation against other currencies 相对其他货币升值
`SdvX n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)HHG3 cvU appreciation tax 增值税
fqoI(/RWP appropriation 拨款；拨用；拨付
{MP8B'r-6 appropriation account 拨款帐目
lSGtbSyDI Appropriation Bill 拨款法案
toD v~v appropriation-in-aid system 补助拨款办法
"gD]K= approved assets 核准资产
E8_j?X1 approved basket stock 认可一篮子证券
OF [y$<jM approved budget 核准预算
MKqMH,O approved charitable donation 认可慈善捐款
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t~`bfU approved charitable institution 认可慈善机构
ch|4"&g approved currency 核准货币；认可货币
s w<mmayN approved estimates 核准预算
0(!j]w"r3 approved estimates of expenditure 核准开支预算
/NFk@8<? approved overseas insurer 核准海外保险人
2YT1]x 3 approved overseas trust company 核准海外信托公司
!t . approved pooled investment fund 核准汇集投资基金
F];"d0O#5 approved provident fund scheme 认可公积金计划
eI?|Ps{S approved provision 核准拨款
[ 1+ o approved redeemable share 核准可赎回股份
[BPK0 approved regional stock 认可地区性证券
,8~q nLy9 approved retirement scheme 认可退休金计划
'Z(KE2&? approved subordinated loan 核准附属贷款
?T] ` X
arbitrage 套戥；套汇；套利
Gjhpi5?%8 arbitrageur 套戥者；套汇者
'R'P^ arbitrary amount 临时款项
RO >3 U2 arrangement 措施；安排；协定
uY{zZ4iw arrears 欠款
}BTK+Tk8 arrears of pay 欠付薪酬
Un [ olp arrears of revenue 逾期未收税款；逾期未收的帐项
s"h Sn_m articles of association 组织章程；组织细则；组织章程细则
W6~aL\ [ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~ IPel ascertainment of profit 确定利润
9|kc$+(+6 "Asia Clear" “亚洲结算系统”
0:NCIsIm< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
RKI BFP8. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&hTe-E s Asian Development Fund [ADF] 亚洲发展基金
.[%^~q7 Asian dollar bond 亚洲美元债券
UH8q:jOi Asian dollar market 亚洲美元市场
S511}KPbm/ Asian dollar rate 亚洲美元利率
K]~! =j)v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
WJ%4I aT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U
+c ?x2\ asked price 沽盘；喊价；索价；卖方报价
Pu|PIdu!08 assessable income 应评税入息
|p4D!M+$7 assessable loss 应评税亏损
g8=j{]~C assessable profit 应评税利润
}> q%##<n assessable value 应评税值
Uq}F rK} assessed profit 估定利润
#6fQ$x(F#j assessed value 经评估价值
$& fP%p assessment 评税；评定；估价；评税单
A_h|f5
assessment number 评税编号；估价编号
\nfjz\"R?b assessment of additional tax 补加税评税
){-Tt`0(u assessment of performance 业绩评估；实绩评价
q m J#cmN Assessor 评税主任
c@eQSy asset price bubbles 资产价格泡沫
j ^ Tb= asset-backed securities 具资产保证的证券
@u@ N&{b5" assets accretion 资产增值
8i
epG assets and liabilities 资产与负债
@fI1|v=eF assets betterment statement 资产递增表；资产改进表
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)A(q\ assets lending 实物放款；有抵押贷款
XZh1/b^DMN assets of the company passing on the death 死者去世时转移的公司资产
w^{qut. assets pledged as security for liabilities 用作负债抵押的资产
h>w(Th\H assets portfolio 资产投资组合
)JNUfauyT assets price 资产价格
bcM65pt_C assets quality 资产质素
,.<[iHC}9 assets realization 资产变现
B=?m_4\$m assets refinancing arrangement 资产再集资安排
Zqo assets securitization 资产证券化
8fI]QW assets situated outside Hong Kong 在香港以外地方的资产
L<7KmN4VX assets stripping 削减资产；拆卖资产
-0I]Sm;$ assets value 资产值
Rc n6puZt assignee 承让人
PZ#\O assignment 转让；转让书；转让契
3]46qk ' assignment of interest 权益转让
^ gy"$F3{` assignment of letters patent and trade mark 专利证书及商标转让
be<7Vy]j assignment of property 物业转让；物业转让书
hFW{qWP assignment right 转让权
J!\Cs1 !f assignor 转让人
]'.D@vFGO associate 有联系的人；有关连人士；相联者；合伙人；联系人
Kia34 ~W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DB=^Z%%Z associate member 附属会员
#<$pl]>}t associated body corporate 相联法人团体
+.c zj,Sq associated company 相联公司；联属公司
/8cfdP Ba associated corporation 相联法团
GbXa=*
<-< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l:@`.'-= 公认会计师公会〔英国〕
0: 1[F!]'b Association of Futures Exchange Brokers 香港期货经纪协会
S17iYjy#8T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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"^[we association of underwriters 承保人组织
;bYpMcH assumption of control 接管
hL?"! assurance 担保；保险；转易；转易书
q PveG1+25 assurance of interest 权益的转易
TPBL|^3K at 19XX price 按一九ＸＸ年价格计算
r_"=DLx6 at a discount 按赔价计算；按贴水价格计算；打折扣
ln1QY"g at a premium 按溢价计算；按升水价格计算
M?gc&2 Y at call 通知付款；按通知
Hf$pwfGcY] at constant market price 按固定市价计算
3D}rxI8N at constant price 按固定价格计算
h,*-V 'X.k at cost 按成本计算
kB!
iEoIBA at current market price 按当时市价计算；按现时市价计算
Md*~ hb8J at current price 按当时价格计算；按现时价格计算
/bSAVSKR at factor cost 按要素成本计算；按生产要素成本计算
iB XS at money-of-the-day price 按付款当日价格计算
a_T3 < at or better 按指定或较佳价位〔买卖指令〕
J< vVsz+7: at par 按面值计算；平价
'kBq@> at sight 见票即付
dzbFUDJ at the close 按收市盘
l-gNJ=l+K at the opening 按开市盘
BJDSk#!J!{ attestation 见证；见证条款
7 l+:gD at-the-money option 平价期权
FJ+n-
\ attorney 受权人；受托代表人
G m~2s;/ attornment 新拥有人承认书
DtFzT>$^F attributable profit 可归属利润
} %bP9 attributable share value 可归属股份价值
_SQQS67fu" Auckland Stock Exchange 奥克兰证券交易所
g7l ?/p[n auction 拍卖
"y7IH
GJ\3 auctioneer 拍卖商
4!U )a audit 审计；核数
lf9mdbm Audit Commission 审计署
}m -A #4. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Lz/{
q6> 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〕
p Lwtm@ audit review 帐目审查
olxnQY Fo Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FoW|BGA~ audited account 审计帐目；经审计的帐目
xbNL <3"a audited annual account 经审计的周年帐目
<*3#nA-O>i audited balance sheet 经审计的资产负债表
C}=9m
A auditor 核数师；核数主任；审计师
+H SKFp auditor's certificate 核数师证明书；审计师证明书
(:|rCZC auditor's report 核数师报告；审计师报告
X(npgkVP\ Aussie bond 澳元债券
/J5)_> R: austerity budget 紧缩预算
]kir@NMv> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>Tp`Kri Australia All Ordinaries Index 澳洲所有普通股票指数
Zsto8wuf# Australian Dollar [AUD] 澳元
DedY(JOvB Australian Options Market 澳大利亚期权市场
3EA+tG4KnO Australian Securities Commission 澳洲证券事务监察委员会
3%(BZ23 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?ZAynZF|# Australian Stock Exchange 澳大利亚证券交易所
4XNdsb Austrian Schilling [ATS] 奥地利先令
CQns:.`$` authentication 认证；鉴证
%jh
gKq authority to purchase 委托购买证；委购书
G6XDPr:} authorization 认可；核准；授权；授权书
Vpe\Okt: authorization by direction 指示授权
%0_}usrsk authorization by instruction 指令授权
#JY H5:* authorization by warrant 令状授权
?m\?
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K 9tr Iy$v authorized agent 指定代理人
-%ftPf m authorized capital 法定资本
F T$x#> authorized clerk 出市员
SH5a&OVZhn authorized dealer 认可交易商
pmuT7*<19 authorized financial institution 认可财务机构
DmiZ"A authorized fund 认可基金
=`On FdI authorized fund house 获授权的基金公司；认可基金公司
Fql|0Fq authorized institution 认可机构
l_ i&8*=Px authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J,D^fVIw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
QIC? `hk1 authorized insurer 获授权保险人；获认可承保人
fA"9eUu authorized investment 特准投资项目
^u+#x2$Mg authorized person 获授权人
pC/13|I authorized representative 获授权代表
aXgngw q authorized share capital 法定股本
7U2?in}?Qi automated quotation system 自动报价系统
_ W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oqa8v6yG' 自动交易系统〔香港期货交易所有限公司〕
0]Qk *u< automatic adjustment mechanism 自动调整机制
y7T<Auue` automatic adjustment system 自动调整系统
NI85|*h Automatic Clearing House 自动票据交换所
:I(d-,C automatic exchange rates accumulation system 自动化汇率累集系统
sEHA?UP$<F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X!|K 4Z!k automatic teller machine [ATM] 自动柜员机
b#W(&b^q autopay 自动转帐
x0||'0I0 available assets 可用资产
-J;;6aA available fiscal reserve 现存财政储备
=Bos>;dl available profit 可用利润
.OZ\ s%h; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TlC GP)VSj average 平均；平均数；海损
5BS !6o;P' average basic salary 平均基本薪金
rAZ~R PrW average consumer expenditure 平均消费开支；一般消费开支
&W{< Yf9 average cost 平均成本
V$g !#V average cost of land production 增辟土地平均成本
OV/
&'rC average daily turnover 平均每日成交额
H+5S )r average daily wage rate 平均每日工资率
4O7
{ a average expenditure pattern 平均开支模式
YM&i average growth rate 平均增长率
[{.9#cQ " average net fixed assets 固定资产平均净值
f>[{1M]n\ average of relatives 相对价格平均数
qkA8q@Y4 | average price 平均价格
Gx;-1 average propensity to consume 平均消费倾向；一般消费倾向
[mFgo
il average propensity to save 平均储蓄倾向；一般储蓄倾向
nP+jkNn3 average rate 平均率
ke19(r Ch average revenue 平均收入；平均收益
M~ g{}_ 0Z average stock 平均库存；平均存货
Xu7lV average yearly rent 平均年租
]Q -.Y-J/O avoidance of double taxation 避免双重课税
z,g\7F[ avoidance of tax 避税
