A:
p$Kj<:qiP A share Ａ股；甲类股份
Q2/MnM abatement of tax 减税；减扣免税额
#:J: YMv ABN AMRO Bank N.V. 荷兰银行
*@_u4T7|{ above-the-line expenditure 线上项目支出；经常预算支出
keLR1qf above-the-line receipt 线上项目收入；经常预算收入
7]Al*) ABSA Asia Limited 南非联合亚洲有限公司
e 74zR6 absolute change 绝对数值变更
%K[daXw6E8 absolute expenditure 实际开支
:O $@shV absolute guideline figure 绝对准则数字
J
I<3\=:+ absolute interest 绝对权益
FR:d ^mL absolute order of discharge 绝对破产解除令
7} b e>( absolute profit margin 绝对利润幅度
d2rL 8jW absolute value 实值；绝对值
\q~w<%9Dq absolutely vested interest 绝对既得权益
-2F@~m| absorbed cost 已吸收成本；已分摊成本
hv* >%p absorption 吸收；分摊；合并
. yZm^& absorption rate 吸收率；摊配率；分摊率
QsiJ%O Q ACB Finance Limited 亚洲商业财务有限公司
Q}kfM^i acceptable form of reciprocity 合理的互惠条件
~U6" ? acceptable rate 适当利率；适当汇率
^P`NMSw acceptance agreement 承兑协议
wV\ %R,bZj acceptance for honour 参加承兑
egm)a
acceptor 承兑人；接受人；受票人
P|e`^Frxt acceptor for honour 参加承兑人
pDu{e>S|: accident insurance 意外保险
VFv9Q2/. Accident Insurance Association of Hong Kong 香港意外保险公会
M` GP^ Ta accident insurance scheme 意外保险计划
5Go0}'*% accident year basis 意外年度基准
Dv&>*0B accommodation 通融；贷款
xS'zZ%? accommodation bill 通融票据；空头票据
s/
M7Zl accommodation party 汇票代发人
i+f7 account balance 帐户余额；帐户结余
UVB/vqGg account book 帐簿
2-++i:, g account collected in advance 预收款项
s ]U4 B<q account current book 往来帐簿
AZ[75> account of after-acquired property 事后取得的财产报告
) k YOHS account of defaulter 拖欠帐目
pb#mg^8 account payable 应付帐款
~e P account payee only [A/C payee only] 只可转帐；存入收款人帐户
Nl@k*^ account receivable 应收帐款
W wuZ(>| account receivable report 应收帐款报表
$5,~JYc b account statement 结单；帐单；会计财务报表
!t Ee\K\e account title 帐户名称；会计科目
9)+@0fG) accountant's report 会计师报告
v*SAI]{#~ Accountant's Report Rules 会计师报告规则
]q{
PDZ
accounting and auditing procedure 会计与审计程序；会计与核数程序
6v to++ Accounting Arrangements 《会计安排》
AUfS- accounting basis 会计基础
#EbGL])F} accounting by Official Receiver 破产管理署署长呈交的帐目
t<nFy Accounting Circular 《会计通告》
c-k A^z{f accounting class 会计类别
GnFs63 accounting date 记帐日期；会计结算日期
wW:7y>z) accounting for money 款项核算
Wta] BX Accounting Officer 会计主任
~-TOsRvxR accounting period 会计报告期；会计期
5IW8=$k~.) accounting policy 会计政策；会计方针
*8 bK')W accounting practice 会计惯例
.NJ|p=fy accounting principle 会计准则
9Bz0MUbrLl accounting record 会计记录
<l$P&jSF3 accounting report 会计报告
Vtb1[cnna Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m9$ a"$c Accounting Society of China 中国会计学会
)6{<
i5nJ\ accounting statement 会计报表
Nt]qVwUm'Y accounting system 会计制度；会计系统
#;[Bl=3( accounting transaction 会计事项；帐务交易
q-nER< accounting treatment 会计处理
G?`-]FM O accounting year 会计年度
;+ azeW ^ accretion 增值；添加
9#7J:PfZ< accrual 应计项目；应累算数目
zB*e uHIqZ accrual basis 应计制；权责发生制
L@RIZu>ZW+ accrual basis accounting 应计制会计；权责发生制会计
h N accrue 应累算；应计
- v]Qhf&> accrued benefit 应累算利益
)%mg(O8uL accrued charges 应计费用
g5+7p@'fV accrued cumulative preference share dividend 应累算的累积优先股股息
}`xdWY accrued expenses 应累算费用
dAc ?O-~ accrued interest payable 应付利息；应计未付利息
2*[QZ9U[@ accrued interest receivable 应收利息；应计未收利息
~i ,"87$[ accrued right 累算权益
0,_b) accruing profit 应累算的利润
;o0#(xVz accumulated fiscal reserve 累积财政储备
}7eh F6 accumulated profit 累积利润；滚存溢利
zI^]esX!2_ accumulated reserve 累积储备
kA4@` YCl accumulation of surplus income 累积收益盈余
,2L$G &? acquired assets 既得资产
*6Q|}b[qcD acquisition 收购；购置；取得
+r]zs^' acquisition cost 购置成本
~ `qEWvPn acquisition expenses 购置费用
|7"$ w%2 acquisition of 100% interest 收购全部股权
u%3i0BajY acquisition of control 取得控制权
5\bJR0I@ acquisition of fixed assets 购置固定资产
^C/ acquisition of shell “买壳”
!^w
E/ acquisition price 收购价
x5h~G act of God 天灾
,\YAnKn6_ acting partner 执事合伙人
mM_
k ^4: active market 买卖活跃的市场；交投畅旺的市场；旺市
qnChM ; ) active partner 积极参与的合伙人
nirDMw[ active trading 交投活跃
1vnYogL actual circulation 实际流通
,
sjh^-; actual cost 实际成本
Zd!U')5/ actual expenditure 实际开支；实际支出
OcmRZ actual income 实际入息；实际收入；实际收益
* 27*>W1 actual market 现货市场
}rq9I"/L actual price 现货价；实际价格
=wVJ% actual profit 实际利润
&xXEnV actual quotation 实盘；实际价位；实际报价
*nC(-(r:J` actual year basis 按实际年度计算
tGjhHp8}c actuals 实货
D+JAK!W actuarial investigation 精算调查
x|i_P|Z actuarial principle 精算原则
k7@t{Cu0D& actuarial report 精算师报告
D`[Khs f Actuarial Society of Hong Kong 香港精算学会
d$t40+v actuarial valuation 精算师估值
DY\J[l<< actuary 精算师
(UL4+ta ad referendum agreement 暂定协议；有待覆核的协定
t~``md4 ad valorem duty 从价税；按值征税
DF _X ad valorem duty system 从价税制
lk3=4|?zsE ad valorem fee 从价费
3B0PGvCI1 ad valorem tariff 从价关税
cA)[XpQ:+W additional allowance 额外免税额
=>iA gp'# additional amount for unexpired risk 未过期风险的额外款额
W/fuKGZi_ additional assessable profit 补加应评税利润
jQ\zG J3 additional assessment 补加评税
UAn&\ 8g_ additional commitment 额外承担
AY,].Zg[ additional commitment vote 额外承担拨款
.iG&Lw\, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k^\pU\J additional dependent parent allowance 供养父母额外免税额
k& /OU:7Y additional provision 额外拨款
.uF[C{RnO additional stamp duty 附加印花税
K/L;8a additional tax 补加税罚款；补加税款
t `kui. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%}-?bHB1c adjudged bankrupt 被裁定破产
i/H+xrCK adjudicated bankrupt 裁定破产人
C 0j j(ku& adjudication fee 裁定费；评定印花税额手续费；评估契据费
}}&#|)Yq adjudication of bankruptcy 裁定破产；宣告破产
424(3-/v; adjudication of insolvency 裁定无力偿还债务
a u7.4ln>Y adjusted actual 经调整的实数；调整后的实数
v&a4^s adjusted current assets 经调整的流动资产；调整后的流动资产
W,XTF adjusted figure 经调整的数字；调整后的数额
bN$r k| adjusted liabilities 经调整的负债；调整后的负债
\$sjrqKnu adjusted loss 经调整的亏损；调整后的亏损
+Q$h ]^>~ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Wp)*Mbq@ adjusted profit 经调整的利润；调整后的利润
TX=yPq adjusted surplus 经调整的盈余额；调整后的盈余额
T4)fOu3] adjusted value 经调整的价值；调整后的价值
nUS| sh adjustment 调整；修订；理算〔保险〕
!3X0FNGq adjustment centre 调剂中心
y5r4+2B adjustment lag 调整过程的时间差距；调整时差
T 2 0& F adjustment mechanism 调整机制
-I.d}[ adjustment of loss 亏损调整
t.p~\6Yi adjustment process 调整过程；调整程序
_>+8og/%@ adjustment range 调整幅度
SAY LG administered exchange rate 受管制汇率
": a\z(*t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U*3J+Y administration expenses 行政费用
YNwp/Y administration fee 手续费；行政费
Fz#X= gmG administration in bankruptcy 破产管理
bKg8 rK u administration order 遗产管理令
2i;7{7 administrator 管理人；遗产管理人
:cB=SYcC% administrator of the estate 遗产管理人
VTy9_~q admission of debt 债项承认书
Xpe)PXb admission of proof 接纳债权证明
R;,g1m|] advance 放贷款项；垫付款项；预支款项；预付款项
>/ [GTqi advance account 暂支帐目；预付款帐户
ApBWuXp|u advance compensation 预付补偿金
AIMSX]m advance from shareholder 股东垫款
R^?/' dr advance pending reimbursement 预支以待日后付还
2c6 g>? advanced economy 先进经济体系
|L2SF B?d= advancement 预付；预付财产
?;[w" `" advances warrant 垫款令
wLc4 Dm*V advancing 贷出
W-NDBP: adverse balance 逆差
Ym% xx!9 adverse exchange 逆汇
wE+${B03 advertisement addressed to shareholders 在报章刊登的致股东通告
h8Yx#4
advice for collection 托收通知书
7 d LuX advice of drawing 提款通知书；汇票通知书
;AO#xv+# advice of payment 付款通知
!?c|XdjZ Advisory Committee [Securities and Futures Commission]
q 9Y9w( 谘询委员会〔证券及期货事务监察委员会〕
^nbnbU4' Advisory Committee on Diversification 经济多元化谘询委员会
iQDx{m 3] affidavit 誓章；遗产申报誓章
V"c
6Kdtd affidavit of no receipt 述明无收款的誓章
Z}$TKO*u affiliate 联号；联营公司；附属公司
RuII!}* affiliated company 附属公司；联号；联营公司
/1Ue?)g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ck?YI]q| affordability 负担能力
okbQ<{9 African Development Bank [AfDB] 非洲开发银行
DC{>TC[p1k after-acquired property 事后取得的财产
,) J~ ,^f6 after-hours dealing 市后交易
9 IX/wm" after-tax profit 税后盈利；税后利润；税后溢利
93Co}@Y;Y+ agency agreement 代理协议
3EJt%}V$k agency expenses 代理机构的开支
pe^u$YE agency fee 代理费
ns6(cJ^a Agency Law 《代理法》
xJ#d1[kzo agent 代理人；承销人
;4Y%PV z~D agent of company 公司代理人
SkmT`*v@ agent's fee 代理人费；经纪费
:PO j6j/ aggregate 总计；总数；总体数字
^0/j0]O aggregate amount 总款额；总额
;L']e"G aggregate assets and liabilities 总体资产与负债
CrwwU7qKL aggregate at constant price 按固定价格计算的总体数字
5[c^TJ3 aggregate demand 总需求
feQ **wI aggregate gross position 总持仓量
+v=C@2T aggregate limit 总限额
|PC*=ykT3 aggregate of salaries tax 合计薪俸税
j~!X;PV3 aggregate performance 总体表现；总体业绩
% Dwk aggregate supply 总体供应
w.[ "p9tc aggregate surplus 总盈余
YW7b)u Yf aggregate total 整体总额
>0"+4<72 aggregate value 总值；合计价值
^]TVo\,N aggregated basis 合计基准
/`mks1:pK aggregated net chargeable income 合计应课税入息实额
<J^MCqp!v aggregation 合并计算；合计；总和
%i5M77#Z aggregation of incomes of husband and wife 夫妇入息合并计算
Hy^N!rBxfO aggregation of property 财产的总和
4^M agio 差价；贴水
gLOEh6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Av fNwE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y&V@^ "` 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9I4K}R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rk #sy$ 《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》
ax (c# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V#iPj'*
《香港政府和大韩民国政府关于相互促进和保护投资协定》
V,%=AR5 agreement for a settlement 授产协议
S:O O0< W agreement for assignment 转让协议
6_FE 4RR[ agreement for sale 售卖协议；买卖协议
r,h%[JKM agreement for sale and purchase 买卖协议
>r !|sC agreement for the payment of interest 支付利息协议
$m/)FnU/ agreement for the repayment of money 还款协议
ZjF 4v agreement of reinsurance 再保险协议
)c)vTZy Agricultural Bank of China 中国农业银行
s,]z[qB#$ air passenger departure tax 飞机乘客离境税
zx)z/1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y\No4w ^|d airport tax 机场税
, GP?amh alcohol duty 酒精税
H hvdqvIEG alienation 让与；让渡；转让
neLAEHV alimony 生活费；赡养费
>U[j]V ] All Ordinaries Index [AOI] 所有普通股指数
Eea*s' all risks 全险；综合险
Dy:|g1> All Sales Record for Stock Market 《股票市场成交报告》
FY# C.mL Allied Capital Resources Limited 新联财务有限公司
sG
F aL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MB ]<Dyj , allocation letter 拨款信件
0@%v1Oja allocation of fund 分配款项；预留款项
>&}%+r\ allocation of profit 利润分配；溢利分配
AJF#Aw `o allocation warrant 拨款令
ivN&HAxI@ allotment 分配；配股
f=WDR m ] allotment notice 股份配售通知；配股通知
=`H@% allotment of shares 股份分配
ppVHLr Uh allowable 可获宽免；免税的
zd >t-?g allowable business loss 可扣除的营业亏损
\RC'XKQ*n allowable expenses 可扣税的支出
5Ou`z5S\k allowance 免税额；津贴；备抵；准备金
woK&q 7Vn allowance for debts 债项的免税额
RO'7\xvn allowance for depreciation by wear and tear 耗损折旧免税额
}E50>g allowance for funeral expenses 殡殓费的免税额
;z $(nhJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+[\FD; > allowance for repairs and outgoings 修葺及支出方面的免税额
a6) BqlJ allowance to debtor 给债务人的津贴
GkQpELO: alteration of capital 资本更改
Yfzl%wc alternate trustee 候补受托人
Ju1 D
= b amalgamation 合并
@~"h62=]
- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ng~FEl ambit of charges 征税范围；收费范围
H[U!% Z amended valuation 经修订的估值
',JinE95 American Commodities Exchange 美国商品交易所
Ws|j#X< American Express Bank Limited 美国运通银行
2{H@(Vgpbr American Stock Exchange 美国证券交易所
Dv5D~on{ amortization 摊销
i#v YyVr[ amount due from banks 存放银行同业的款项
gc-@"wI? amount due from banks abroad 存放海外银行同业的款项
PgF*
1 amount due from holding companies 控股公司欠款
Lh!J > amount due from local banks 存放本港银行同业的款项
YUtC.TR1 amount due to banks 银行同业的存款
CVL3VT1j0 amount due to banks abroad 海外银行同业的存款
T[UN@^DP( amount due to holding companies 控股公司存款
svcK?^
HTe amount due to local banks 本港银行同业的存款
F%@aB<Nu amount due to outport banks 外埠银行同业的存款
BB wy,\o# amount for note issue 发行纸币的款额
3KlbP amount of bond 担保契据的款额
1 28EPK amount of consideration 代价款额
i: Y^{\Z?V amount of contribution 供款数额
) l:[^$=, amount of indebtedness 负债款额
iJ1"at amount of principal of the loan 贷款本金额
g| I6'K!< amount of rates chargeable 应征差饷数额
O;:mCt _H amount of share capital 股本额
(MxQ+D\ amount of sums assured 承保款额
!Prg_6
` amount of variation 变动幅度
v$?+MNks amount of vote 拨款数额
|
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1WxK#c-) amount receivable 应收款额
$P/~rZ@M@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
PNgY >=Y analysis 分析
jFL #s&ft ancillary risk 附属风险
P}n_IV*@ annual account 周年帐目；周年帐目报表；年度决算；年结
9PXFRxGA annual accounting date 年结日期
-#u=\8 annual allowance 每年免税额；年积金；年度津贴；年津
%)zodf annual balance 年度余额
r*2+xDoEi annual disposable income 每年可动用收入
Ug>~Rq] annual estimates 周年预算
`ZYoA
t]C~ annual fee 年费
;g+N&)n annual general meeting 周年大会
[ +T.a t annual growth rate 年增率；每年增长率
4xjP iHd< annual long-term supplement 长期个案每年补助金
]%@M>?Ywc annual pensionable emolument 可供计算退休金的年薪
4i)1'{e annual report 年报
%[Wh [zZy Annual Report on the Consumer Price Index 《消费物价指数年报》
.,<1%-R34q annual return 周年报表；周年申报表；每年报税表格
J\twZ>w~0 Annual Return Rules 《周年报表规则》
6-N?mSQU annual review of consumer prices 每年消费物价回顾
N} G[7Rp8l annual roll-forward basis 逐年延展方式
vdivq^%=a annual salary 年薪
{6|38$Rl annual statement 年度报表；年度决算表
H1|? t+oP 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
yp e$ c annuitant 年金受益人
`2("gUCm annuity 年金
PUT=C1,OFR annuity contract 年金合约
!/'t5~x[ annuity on human life 人寿年金
<J< {l antecedent debt 先前的债项
_S<3\%(0 ante-dated cheque 倒填日期支票
*+Ek0M anticipated expenditure 预期开支
,w<S|#W~+ anticipated net profit 预期纯利
e$<0
7Oc anticipated revenue 预期收入
bh,[ 3X% anti-inflation measure 反通货膨胀措施
4tRYw0f47 anti-inflationary stance 反通货膨胀立场
k]F[>26k apparent deficit 表面赤字
h \fj BDU^ apparent financial solvency 表面偿债能力
^ Edfv5 apparent partner 表面合伙人
ry`Ho8N application for personal assessment 个人入息课税申请书
36}?dRw#p application of fund 资金应用
o4G ?nvK- application to release as liquidator and to destruct the books of accounts and documents
CGW. I$u 申请免除清盘人职务及毁灭帐簿与文件
T*Y~\~Jhu appointed actuary 委任精算师
[kVS
O appointed auditor 委任核数师；委任审计师
a!6{:8Zi0 appointed trustee 委任的受托人
deBY5| appointer 委任人
wN_Vfb apportioned pro rata 按比例分摊
MU@UfB|;u apportionment 分配；分摊
rK' L6o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EH+"~-v)ae apportionment formula 分摊方程式
gX@HO|.t apportionment of estate duty 遗产税的分摊
XRM_x:+] appraisal 估价；评估
$v4.sl:x appreciable growth 可观增长
JFcLv=U appreciable impact 显着影响
>*~L28Fyn appreciable increase 可观增长
:3v}kLO7| appreciation 增值；升值
^S4d:- .3 appreciation against other currencies 相对其他货币升值
b[r8 e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dI. WK@W'o appreciation tax 增值税
DU0zez I9 appropriation 拨款；拨用；拨付
M'?,] an appropriation account 拨款帐目
ZQ4p(6a Appropriation Bill 拨款法案
%aG5F }S2~ appropriation-in-aid system 补助拨款办法
v|XTr,# approved assets 核准资产
]l_\71 approved basket stock 认可一篮子证券
%". Ha I] approved budget 核准预算
[L3=x;U approved charitable donation 认可慈善捐款
hci6P>h<ia approved charitable institution 认可慈善机构
? &o2st approved currency 核准货币；认可货币
pA'4|ffwe approved estimates 核准预算
zqim R#u approved estimates of expenditure 核准开支预算
cvn@/qBq*t approved overseas insurer 核准海外保险人
"%`1 ]Fr approved overseas trust company 核准海外信托公司
dU&a{ $ku[ approved pooled investment fund 核准汇集投资基金
<Th 6r.#? approved provident fund scheme 认可公积金计划
yZ0-w I approved provision 核准拨款
g!g#]9j approved redeemable share 核准可赎回股份
jD$,.A Vvz approved regional stock 认可地区性证券
"@e3EX7h approved retirement scheme 认可退休金计划
=_.l8IYX$% approved subordinated loan 核准附属贷款
dN$0OS`s[ arbitrage 套戥；套汇；套利
e>} s;H, arbitrageur 套戥者；套汇者
.[]r}[ lU arbitrary amount 临时款项
X&tF;<m^ arrangement 措施；安排；协定
7-b d9uVK arrears 欠款
F&! 6jv arrears of pay 欠付薪酬
B~1 _ 28\ arrears of revenue 逾期未收税款；逾期未收的帐项
H4WP~(__ articles of association 组织章程；组织细则；组织章程细则
Q:2>}QgX} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/ C:Y94B-z ascertainment of profit 确定利润
m ifxiV "Asia Clear" “亚洲结算系统”
\r/rBa\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? ^0:3$La Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#3i3 G(mQ Asian Development Fund [ADF] 亚洲发展基金
[;n9:Qxf Asian dollar bond 亚洲美元债券
+F R0(T Asian dollar market 亚洲美元市场
H*d9l2,KZS Asian dollar rate 亚洲美元利率
] AINK UI0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O*hDbM2QQw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F%@A6'c asked price 沽盘；喊价；索价；卖方报价
E-T) *`e assessable income 应评税入息
u4t7Ie*Q assessable loss 应评税亏损
kYzIp assessable profit 应评税利润
:i0uPh\0 assessable value 应评税值
$njUX SQ; assessed profit 估定利润
S3q&rqarC% assessed value 经评估价值
4`4kfiS$ assessment 评税；评定；估价；评税单
"M< 8UE \n assessment number 评税编号；估价编号
d`QN^)F0 # assessment of additional tax 补加税评税
iFd+2S% assessment of performance 业绩评估；实绩评价
TJ10s%,V Assessor 评税主任
8H%;W U9- asset price bubbles 资产价格泡沫
iN bIp"W asset-backed securities 具资产保证的证券
& fDIQISC assets accretion 资产增值
Tr_w]' assets and liabilities 资产与负债
!{ y@od@T assets betterment statement 资产递增表；资产改进表
"IZa!eUW assets lending 实物放款；有抵押贷款
0pZ4BZdT| assets of the company passing on the death 死者去世时转移的公司资产
{j{u 6i assets pledged as security for liabilities 用作负债抵押的资产
8o 3E0k1 assets portfolio 资产投资组合
xsIY7Ss U assets price 资产价格
.T}Wdn g assets quality 资产质素
QVv#fy1"6 assets realization 资产变现
P}Gj %4/G assets refinancing arrangement 资产再集资安排
M,j U}yD3 assets securitization 资产证券化
aZH:#lUlj assets situated outside Hong Kong 在香港以外地方的资产
,1y@Z 5wy assets stripping 削减资产；拆卖资产
Yk' XGr) assets value 资产值
6/f7< assignee 承让人
k9<;woOBO assignment 转让；转让书；转让契
35h 8O,Y assignment of interest 权益转让
'F/~o1\. assignment of letters patent and trade mark 专利证书及商标转让
}fp-pe69z assignment of property 物业转让；物业转让书
(o 5s"b assignment right 转让权
EuEZ D + assignor 转让人
=rMUov h associate 有联系的人；有关连人士；相联者；合伙人；联系人
9e<.lb^tP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NpE*fR ') associate member 附属会员
4zXFuTr($ associated body corporate 相联法人团体
aHV;N#Lx3 associated company 相联公司；联属公司
G0CW}e@) associated corporation 相联法团
+>8'mf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C/q'=:H; 公认会计师公会〔英国〕
us1Hu) Association of Futures Exchange Brokers 香港期货经纪协会
NG=@ -eu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Df}A^G >X association of underwriters 承保人组织
*^\Ef4Lh assumption of control 接管
I5X|(0es assurance 担保；保险；转易；转易书
p I1- cV,` assurance of interest 权益的转易
:,3C 0 T3r at 19XX price 按一九ＸＸ年价格计算
=- 0/k;^ at a discount 按赔价计算；按贴水价格计算；打折扣
)%`c_FL@N= at a premium 按溢价计算；按升水价格计算
& DS/v)] at call 通知付款；按通知
xzd f^Ce at constant market price 按固定市价计算
GF"hx `zyJ at constant price 按固定价格计算
]{sU&GqBLe at cost 按成本计算
Ryl:a\ at current market price 按当时市价计算；按现时市价计算
-Fi`Z$ at current price 按当时价格计算；按现时价格计算
Wvq27YK' at factor cost 按要素成本计算；按生产要素成本计算
^-TE([ bW at money-of-the-day price 按付款当日价格计算
l#g\X'bK at or better 按指定或较佳价位〔买卖指令〕
WO7z at par 按面值计算；平价
)!3V/`I at sight 见票即付
M-$%Rzl_ at the close 按收市盘
lXx=But at the opening 按开市盘
L 8c0lx}Nn attestation 见证；见证条款
sG(~^h J_ at-the-money option 平价期权
9Uh"iMB attorney 受权人；受托代表人
g1;:KzVv attornment 新拥有人承认书
/Y/UM3/ attributable profit 可归属利润
u]g%@3Pn attributable share value 可归属股份价值
)1Y{Q Y} l Auckland Stock Exchange 奥克兰证券交易所
,L|% "K]yM auction 拍卖
t*=CZE - auctioneer 拍卖商
EH- sZAv audit 审计；核数
`jDTzhO~ Audit Commission 审计署
5^}\4.eXo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%p Ynnfr 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
S U MrFd~ audit review 帐目审查
o5u3Fjz3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,dv+p&Tz2 audited account 审计帐目；经审计的帐目
-{KQr1{5UM audited annual account 经审计的周年帐目
CLxynZ \ ; audited balance sheet 经审计的资产负债表
Bm:98? [ auditor 核数师；核数主任；审计师
3RigzT3 auditor's certificate 核数师证明书；审计师证明书
,[N%Q# auditor's report 核数师报告；审计师报告
kC:uG0 sW Aussie bond 澳元债券
nB_?ckj, austerity budget 紧缩预算
C>]0YO
k2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xI{)6t$` Australia All Ordinaries Index 澳洲所有普通股票指数
g!|=%( G= Australian Dollar [AUD] 澳元
k
9_`(nx Australian Options Market 澳大利亚期权市场
$CRm3#+
~ Australian Securities Commission 澳洲证券事务监察委员会
kPKB|kP\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
! :Y:pu0 Australian Stock Exchange 澳大利亚证券交易所
*Hg>[@dP0 Austrian Schilling [ATS] 奥地利先令
7dN*lks authentication 认证；鉴证
L HyB3V authority to purchase 委托购买证；委购书
'I`&Yo~c9 authorization 认可；核准；授权；授权书
`oAW7q)~ authorization by direction 指示授权
g6y B6vk authorization by instruction 指令授权
|sa]F5 authorization by warrant 令状授权
'g">LQ~a+ authorization of unit trust 单位信托的认可
):P? authorized agent 指定代理人
# ncR b authorized capital 法定资本
l .(v^3:X authorized clerk 出市员
UI0( =>L authorized dealer 认可交易商
@tF\p
authorized financial institution 认可财务机构
\|n-
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8mCxn@yV authorized fund house 获授权的基金公司；认可基金公司
EHSlK5bD, authorized institution 认可机构
OP;v bZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_Mi5g_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j9m_jv authorized insurer 获授权保险人；获认可承保人
~Q*%DRd&Z- authorized investment 特准投资项目
hMa]B*o/- authorized person 获授权人
^Xz@`_I authorized representative 获授权代表
/hpY f]t authorized share capital 法定股本
c|f<u{' automated quotation system 自动报价系统
l\f*d6o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J ; S
(>c 自动交易系统〔香港期货交易所有限公司〕
&PL8 |w automatic adjustment mechanism 自动调整机制
!:) s"|= automatic adjustment system 自动调整系统
0q^>ZF-@ Automatic Clearing House 自动票据交换所
x! hh"x automatic exchange rates accumulation system 自动化汇率累集系统
_PPy44r2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2"C OP> automatic teller machine [ATM] 自动柜员机
MO[2~`,Q! autopay 自动转帐
PG2: ~$ L0 available assets 可用资产
( |F*vP' available fiscal reserve 现存财政储备
'"`IC\N^ available profit 可用利润
R1Pk TZP& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)tG\vk=@ average 平均；平均数；海损
Nxf OF average basic salary 平均基本薪金
*=) cQeJ average consumer expenditure 平均消费开支；一般消费开支
E!;SL|lj . average cost 平均成本
XYQ /^SI!: average cost of land production 增辟土地平均成本
k3~}7]O) average daily turnover 平均每日成交额
b jy Zk_\ average daily wage rate 平均每日工资率
GL&y@6 average expenditure pattern 平均开支模式
K:J3Z5 " average growth rate 平均增长率
QZ!Y2Bz(4 average net fixed assets 固定资产平均净值
6=kEyJT' average of relatives 相对价格平均数
L]yS[UN$ average price 平均价格
{GvJZ!,RCg average propensity to consume 平均消费倾向；一般消费倾向
1v#%Ei$6`t average propensity to save 平均储蓄倾向；一般储蓄倾向
7 G)ZN{' average rate 平均率
65L6: }# average revenue 平均收入；平均收益
_ "E$ v&_ average stock 平均库存；平均存货
{M3qLf~z#C average yearly rent 平均年租
MlcR"gl* avoidance of double taxation 避免双重课税
{vs
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avoidance of tax 避税
