A:
h^oH^moq< A share Ａ股；甲类股份
gn ?YF` abatement of tax 减税；减扣免税额
LjaGyj>) ABN AMRO Bank N.V. 荷兰银行
UTCzHh1 above-the-line expenditure 线上项目支出；经常预算支出
,l HLH above-the-line receipt 线上项目收入；经常预算收入
{)@D`{$ ABSA Asia Limited 南非联合亚洲有限公司
m`6VKp{YD absolute change 绝对数值变更
[i7YVwG4 absolute expenditure 实际开支
uWjU OJEe absolute guideline figure 绝对准则数字
s;Y<BD absolute interest 绝对权益
^.go O] absolute order of discharge 绝对破产解除令
Izo! r C absolute profit margin 绝对利润幅度
%NajFjBI absolute value 实值；绝对值
bik*ZC? E absolutely vested interest 绝对既得权益
>(3\k iYS absorbed cost 已吸收成本；已分摊成本
cp6WMHLj absorption 吸收；分摊；合并
^Ga&}- absorption rate 吸收率；摊配率；分摊率
=X 1?_~} ACB Finance Limited 亚洲商业财务有限公司
S1b Au
< acceptable form of reciprocity 合理的互惠条件
*Zbuq8> acceptable rate 适当利率；适当汇率
G[Tl%w acceptance agreement 承兑协议
cozXb$bBY acceptance for honour 参加承兑
_xrwu;o0} acceptor 承兑人；接受人；受票人
,9of(T(~ acceptor for honour 参加承兑人
rzeLx Wt accident insurance 意外保险
/ty?<24ko Accident Insurance Association of Hong Kong 香港意外保险公会
B,vOsa"x6` accident insurance scheme 意外保险计划
tous#(&pK accident year basis 意外年度基准
S8vV!xO accommodation 通融；贷款
UE :HMn6 accommodation bill 通融票据；空头票据
XOy2lJ/ accommodation party 汇票代发人
w%a8XnW]1 account balance 帐户余额；帐户结余
GABQUmtH account book 帐簿
-rSIBc:$8 account collected in advance 预收款项
{f DTSr?/ account current book 往来帐簿
vF4]ux&
account of after-acquired property 事后取得的财产报告
U \oy8FZ account of defaulter 拖欠帐目
k V&9`c+ account payable 应付帐款
a eP[+ I9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
u[oUCTY account receivable 应收帐款
h#qN+qt} account receivable report 应收帐款报表
+dW|^I{H} account statement 结单；帐单；会计财务报表
"y;bsZBd" account title 帐户名称；会计科目
UM MB0(0D accountant's report 会计师报告
`bG7"o` Accountant's Report Rules 会计师报告规则
9$1)k;ChP/ accounting and auditing procedure 会计与审计程序；会计与核数程序
9em*r9- Accounting Arrangements 《会计安排》
|/`%3'4H accounting basis 会计基础
,EpH4*e accounting by Official Receiver 破产管理署署长呈交的帐目
A??@AP[7M Accounting Circular 《会计通告》
4n0xE[- accounting class 会计类别
/)>S<X accounting date 记帐日期；会计结算日期
cYNV\b4- accounting for money 款项核算
u0o'K9.r Accounting Officer 会计主任
NwlU%{7W6 accounting period 会计报告期；会计期
_\8qwDg"#e accounting policy 会计政策；会计方针
},@^0 UH4c accounting practice 会计惯例
kH948<fk3 accounting principle 会计准则
9 X}I> accounting record 会计记录
) R2XU accounting report 会计报告
OJO !FH ) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SO f{Hx0C6 Accounting Society of China 中国会计学会
ZKp vDH' accounting statement 会计报表
y 9l*m~ accounting system 会计制度；会计系统
O4iC]5@ accounting transaction 会计事项；帐务交易
sLL7]m} accounting treatment 会计处理
/JJw 6[ N accounting year 会计年度
T7*wS#z)h accretion 增值；添加
!#yq@2QX accrual 应计项目；应累算数目
~I=Y{iM accrual basis 应计制；权责发生制
O(Jj|Z accrual basis accounting 应计制会计；权责发生制会计
!Ng=Yk>3 accrue 应累算；应计
~P*4V]L^ accrued benefit 应累算利益
PWr(*ZP>hI accrued charges 应计费用
=8{WZCW5 accrued cumulative preference share dividend 应累算的累积优先股股息
+A8j@d#: accrued expenses 应累算费用
[bz T& o accrued interest payable 应付利息；应计未付利息
_BM4>r?\ accrued interest receivable 应收利息；应计未收利息
jX g accrued right 累算权益
BJ}D%nm} accruing profit 应累算的利润
P9Q~r<7n accumulated fiscal reserve 累积财政储备
.) tSg accumulated profit 累积利润；滚存溢利
XMIbUbU k- accumulated reserve 累积储备
f9u^ R=Ff[ accumulation of surplus income 累积收益盈余
h T g<* acquired assets 既得资产
`# P$ ]: acquisition 收购；购置；取得
Me5{_n acquisition cost 购置成本
PmpNAVE' acquisition expenses 购置费用
z+{,WHjo acquisition of 100% interest 收购全部股权
iBg3mc@OO acquisition of control 取得控制权
uQ1@b-e`5 acquisition of fixed assets 购置固定资产
o{:xp r=( acquisition of shell “买壳”
|*5 =_vF acquisition price 收购价
OhZgcUqQ8 act of God 天灾
= +:{P?*} acting partner 执事合伙人
:mppv8bh active market 买卖活跃的市场；交投畅旺的市场；旺市
-Z-f1.Dm5 active partner 积极参与的合伙人
y046:@v( active trading 交投活跃
"SxLN
8.: actual circulation 实际流通
pKUP2m`MW actual cost 实际成本
K5>p89mZ actual expenditure 实际开支；实际支出
tRb] 7 z actual income 实际入息；实际收入；实际收益
1{ x.xi"A/ actual market 现货市场
SLL3v,P(7 actual price 现货价；实际价格
4BL ;FO actual profit 实际利润
#6v27:XK actual quotation 实盘；实际价位；实际报价
sic"pn],U actual year basis 按实际年度计算
<x pph
t< actuals 实货
ZUm?*.g\^ actuarial investigation 精算调查
+n0r0:z 0 actuarial principle 精算原则
p{A}pnjf actuarial report 精算师报告
796\ jf$ Actuarial Society of Hong Kong 香港精算学会
%]gTm7
=t actuarial valuation 精算师估值
0oZsb\ actuary 精算师
g#]" hn ad referendum agreement 暂定协议；有待覆核的协定
Jz ji&A~ ad valorem duty 从价税；按值征税
f"[ J "j8 ad valorem duty system 从价税制
*D}0 [|O ad valorem fee 从价费
7cP@jj ad valorem tariff 从价关税
<*ZJaBwWU~ additional allowance 额外免税额
Kb#4ILA additional amount for unexpired risk 未过期风险的额外款额
S^@S%Eg additional assessable profit 补加应评税利润
!^#jwRpeN additional assessment 补加评税
a ] 17qMl additional commitment 额外承担
7w :ef0S additional commitment vote 额外承担拨款
gN8hJG'0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$,=6[T!z+e additional dependent parent allowance 供养父母额外免税额
SvM6iZ] additional provision 额外拨款
!%+2Yifna additional stamp duty 附加印花税
jd]s<C3o additional tax 补加税罚款；补加税款
t.8 GT&p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2"P 99$" adjudged bankrupt 被裁定破产
qU2~fNY adjudicated bankrupt 裁定破产人
,_aM`%q?Fj adjudication fee 裁定费；评定印花税额手续费；评估契据费
<P[T!gST adjudication of bankruptcy 裁定破产；宣告破产
N[]Hc adjudication of insolvency 裁定无力偿还债务
1d "Z>k:mn adjusted actual 经调整的实数；调整后的实数
XgN` 7!Z adjusted current assets 经调整的流动资产；调整后的流动资产
zLs|tJOVp adjusted figure 经调整的数字；调整后的数额
,j;m!V adjusted liabilities 经调整的负债；调整后的负债
)U gX3+@ adjusted loss 经调整的亏损；调整后的亏损
(s<Dd2&.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
;7]u!Q adjusted profit 经调整的利润；调整后的利润
5,qj7HZF adjusted surplus 经调整的盈余额；调整后的盈余额
RpWTpT1 adjusted value 经调整的价值；调整后的价值
'|]e<Mt- adjustment 调整；修订；理算〔保险〕
Q)m4_+,d adjustment centre 调剂中心
? &G`{Ey adjustment lag 调整过程的时间差距；调整时差
E1dD7r\ adjustment mechanism 调整机制
^'CPM6J adjustment of loss 亏损调整
Xp\/YJOibd adjustment process 调整过程；调整程序
OM hef,,H adjustment range 调整幅度
h^,8r d administered exchange rate 受管制汇率
4%4avEa"w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(fNUj4 [ administration expenses 行政费用
v 8T$ &-HJ administration fee 手续费；行政费
'w>_+jLT administration in bankruptcy 破产管理
YBYZ=,"d administration order 遗产管理令
K 8n4oz#z administrator 管理人；遗产管理人
>EL)X
#e administrator of the estate 遗产管理人
hT$~ygQ admission of debt 债项承认书
0i ULCK admission of proof 接纳债权证明
H9h@ sSg advance 放贷款项；垫付款项；预支款项；预付款项
^4r73ak/): advance account 暂支帐目；预付款帐户
#_lt~ ^ 6 advance compensation 预付补偿金
4c
oJRqf= advance from shareholder 股东垫款
U~h'*nV& advance pending reimbursement 预支以待日后付还
xq-17HKs advanced economy 先进经济体系
3G.5724, advancement 预付；预付财产
:tIC~GG]_) advances warrant 垫款令
gmIqT
f advancing 贷出
/27JevE adverse balance 逆差
2LrJ>Mi adverse exchange 逆汇
/{wJEuE advertisement addressed to shareholders 在报章刊登的致股东通告
\!( advice for collection 托收通知书
ul%h@=n advice of drawing 提款通知书；汇票通知书
ZX ?yL>4 advice of payment 付款通知
D3|oOOoG Advisory Committee [Securities and Futures Commission]
T G}*5Z` 谘询委员会〔证券及期货事务监察委员会〕
0TfS =scT Advisory Committee on Diversification 经济多元化谘询委员会
;^*Unyt[4] affidavit 誓章；遗产申报誓章
4h@Z/G!T3 affidavit of no receipt 述明无收款的誓章
o,U9}_| A affiliate 联号；联营公司；附属公司
JnHo 9K2. affiliated company 附属公司；联号；联营公司
!d<"nx[2` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k(zsm"<q affordability 负担能力
V .o s African Development Bank [AfDB] 非洲开发银行
O: @}lK+H after-acquired property 事后取得的财产
NCxqh < after-hours dealing 市后交易
RoCfJ65 after-tax profit 税后盈利；税后利润；税后溢利
T\Uek- ( agency agreement 代理协议
iXyO(w4D agency expenses 代理机构的开支
F+ E|r6 'i agency fee 代理费
*f ,DhT/P Agency Law 《代理法》
iX0iRC6f agent 代理人；承销人
(D@A74q\' agent of company 公司代理人
OB[o2G <0 agent's fee 代理人费；经纪费
SyAvKd`g aggregate 总计；总数；总体数字
&1+X\c+t b aggregate amount 总款额；总额
'9c2Q/ aggregate assets and liabilities 总体资产与负债
qwIa?!8 o aggregate at constant price 按固定价格计算的总体数字
4iW'kuK aggregate demand 总需求
wApMzZ(X2y aggregate gross position 总持仓量
*Z m^
~Vo aggregate limit 总限额
LL|7rS|o aggregate of salaries tax 合计薪俸税
,J`'Y+7W aggregate performance 总体表现；总体业绩
AuR$g7z aggregate supply 总体供应
d
Le-nF aggregate surplus 总盈余
.{;Y'Zc14S aggregate total 整体总额
ix#epuN aggregate value 总值；合计价值
nXjP x@ aggregated basis 合计基准
F4<O2!V aggregated net chargeable income 合计应课税入息实额
?<G]&EK~~] aggregation 合并计算；合计；总和
e/->_T(I aggregation of incomes of husband and wife 夫妇入息合并计算
-P&6L\V aggregation of property 财产的总和
h3T9"w[ agio 差价；贴水
9f\/\L 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》
\rVQQ| l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7'
S @3 《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》
=)hVn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p7:{^ 《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》
_fZZ_0\Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
WK="J6K5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+7t6k7]c agreement for a settlement 授产协议
7}*6#KRG agreement for assignment 转让协议
6U^\{<h_c agreement for sale 售卖协议；买卖协议
qF 9NQ; agreement for sale and purchase 买卖协议
54rk C/B> agreement for the payment of interest 支付利息协议
C> [ Uvc agreement for the repayment of money 还款协议
ljK rj agreement of reinsurance 再保险协议
a>mm+L 8y Agricultural Bank of China 中国农业银行
$lhC{&tBV air passenger departure tax 飞机乘客离境税
7LO%#No", Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C/(M"j M airport tax 机场税
]v#r4Ert alcohol duty 酒精税
c1%H4j4/ alienation 让与；让渡；转让
*>VVt8*Et alimony 生活费；赡养费
_ Ro! "YVX All Ordinaries Index [AOI] 所有普通股指数
&W f3~hmo all risks 全险；综合险
>5Wlc $bc All Sales Record for Stock Market 《股票市场成交报告》
Yq(G;mjM Allied Capital Resources Limited 新联财务有限公司
/m!Cc/Hv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z3!f^vAi& allocation letter 拨款信件
bFA!=uv A allocation of fund 分配款项；预留款项
e@ {i allocation of profit 利润分配；溢利分配
0oEOre3^% allocation warrant 拨款令
191&_*Xb allotment 分配；配股
PQ@L+],C allotment notice 股份配售通知；配股通知
ORu2V# Z[ allotment of shares 股份分配
-{`@=U allowable 可获宽免；免税的
;/j= Ny{9 allowable business loss 可扣除的营业亏损
[! %![E allowable expenses 可扣税的支出
`b c ;]@" allowance 免税额；津贴；备抵；准备金
BL 3gKx.' allowance for debts 债项的免税额
EC|' l allowance for depreciation by wear and tear 耗损折旧免税额
s}pIk.4ot! allowance for funeral expenses 殡殓费的免税额
#z1H8CFL" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)"+( butI& allowance for repairs and outgoings 修葺及支出方面的免税额
!?^b[
nC% allowance to debtor 给债务人的津贴
8p-=&cuo\@ alteration of capital 资本更改
!Ci~!)$z6 alternate trustee 候补受托人
y^7}oH _ amalgamation 合并
CR2_;x:0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g@\fZTO ambit of charges 征税范围；收费范围
nI0[;'Hn, amended valuation 经修订的估值
Tr^nkD{ American Commodities Exchange 美国商品交易所
[b:e:P 2 American Express Bank Limited 美国运通银行
:8A!HI}m{ American Stock Exchange 美国证券交易所
~q&pF"va8 amortization 摊销
v:+ ~9w+ amount due from banks 存放银行同业的款项
!45.puL0 amount due from banks abroad 存放海外银行同业的款项
^( Rvk amount due from holding companies 控股公司欠款
]0L&v7[ amount due from local banks 存放本港银行同业的款项
xV%6k{_:G amount due to banks 银行同业的存款
b,KcBQ. amount due to banks abroad 海外银行同业的存款
* !^<m0 amount due to holding companies 控股公司存款
X*,Kb(3 amount due to local banks 本港银行同业的存款
jNeI2-9c} amount due to outport banks 外埠银行同业的存款
u !!X6< amount for note issue 发行纸币的款额
:UJ a&$) amount of bond 担保契据的款额
wCk~CkC? amount of consideration 代价款额
y*MF&mQ[ amount of contribution 供款数额
f@co<iA amount of indebtedness 负债款额
`gK f# f amount of principal of the loan 贷款本金额
}-~T<egF amount of rates chargeable 应征差饷数额
t\$U`V) amount of share capital 股本额
R-^96fFBy amount of sums assured 承保款额
k ? X c amount of variation 变动幅度
3OM2Y_ amount of vote 拨款数额
/t-fjB{=G amount payable 应付款额
vd6l7" 0/ amount receivable 应收款额
v f4{$Oag Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6 =N`wi analysis 分析
:rP#I#,7w
ancillary risk 附属风险
>[6{LAe~hp annual account 周年帐目；周年帐目报表；年度决算；年结
?bw4 ~ annual accounting date 年结日期
K R"M/# annual allowance 每年免税额；年积金；年度津贴；年津
Xv@SxS-5l annual balance 年度余额
TY(bPq annual disposable income 每年可动用收入
r]ShZBAbYp annual estimates 周年预算
xJ2*LM- annual fee 年费
Ma| qHg annual general meeting 周年大会
I}2P>)K annual growth rate 年增率；每年增长率
P9T5L<5 annual long-term supplement 长期个案每年补助金
.Yw'oYnS annual pensionable emolument 可供计算退休金的年薪
F ]O$(7* annual report 年报
ZtHm\VTS Annual Report on the Consumer Price Index 《消费物价指数年报》
lD{A a!\ annual return 周年报表；周年申报表；每年报税表格
?uMQP NYs Annual Return Rules 《周年报表规则》
/k"`7`! annual review of consumer prices 每年消费物价回顾
&QNWL] annual roll-forward basis 逐年延展方式
i_][P TH annual salary 年薪
$)H@|< K annual statement 年度报表；年度决算表
R/`q/0T. Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}K hjlPhx annuitant 年金受益人
-uh(?])H annuity 年金
[yj).*0 annuity contract 年金合约
u {z``] annuity on human life 人寿年金
NzKUtwnIz antecedent debt 先前的债项
Ej7 /X ~ ante-dated cheque 倒填日期支票
Blq8H"3!: anticipated expenditure 预期开支
pW u LfX anticipated net profit 预期纯利
34!dYr% anticipated revenue 预期收入
jp' K%P anti-inflation measure 反通货膨胀措施
lWm' anti-inflationary stance 反通货膨胀立场
7 h y&-< apparent deficit 表面赤字
rxO2QQ%V apparent financial solvency 表面偿债能力
mZIoaF>t apparent partner 表面合伙人
n&MG7`]N application for personal assessment 个人入息课税申请书
Z!0]/ mCE8 application of fund 资金应用
lcV<MDS application to release as liquidator and to destruct the books of accounts and documents
ET];%~ ^ 申请免除清盘人职务及毁灭帐簿与文件
8}w6z7e|{ appointed actuary 委任精算师
w:' dhr': appointed auditor 委任核数师；委任审计师
Ap{}^ appointed trustee 委任的受托人
G|8%qd appointer 委任人
fI \9\x apportioned pro rata 按比例分摊
^`f *'Z apportionment 分配；分摊
4 g.
bR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1009ES7* apportionment formula 分摊方程式
a(]`F(L apportionment of estate duty 遗产税的分摊
L !4t[hhe= appraisal 估价；评估
Q!,<@b) appreciable growth 可观增长
ob_I]~^I?| appreciable impact 显着影响
fIF<g@s appreciable increase 可观增长
r}yG0c, appreciation 增值；升值
*)]"27^ appreciation against other currencies 相对其他货币升值
fFjH "2W D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Il.Ed-&62 appreciation tax 增值税
P6,7]6bp appropriation 拨款；拨用；拨付
j]0^y}5f+s appropriation account 拨款帐目
-G,^1AL> Appropriation Bill 拨款法案
.}')f;jH5< appropriation-in-aid system 补助拨款办法
!se0F.K approved assets 核准资产
W0jZOP5_.$ approved basket stock 认可一篮子证券
[#YE^[*qK approved budget 核准预算
H&b3{yOa approved charitable donation 认可慈善捐款
kqG0%WtQ approved charitable institution 认可慈善机构
.yENM[-bQ approved currency 核准货币；认可货币
G#Ou[*O' approved estimates 核准预算
t?nX=i*~] approved estimates of expenditure 核准开支预算
|lH;Fq {\ approved overseas insurer 核准海外保险人
j'i0*"x approved overseas trust company 核准海外信托公司
qW 1V85FG approved pooled investment fund 核准汇集投资基金
G,= yc@uq approved provident fund scheme 认可公积金计划
p
(FlR?= S approved provision 核准拨款
k#b u#YZk approved redeemable share 核准可赎回股份
wiX ~D
approved regional stock 认可地区性证券
9{j66 approved retirement scheme 认可退休金计划
,%bhyww< approved subordinated loan 核准附属贷款
U= sh[W arbitrage 套戥；套汇；套利
56hA]O 29O arbitrageur 套戥者；套汇者
NvjJ b-u arbitrary amount 临时款项
Ff^@~X+W< arrangement 措施；安排；协定
\RQ='/H* arrears 欠款
}V u\(~ arrears of pay 欠付薪酬
-oz`"&% arrears of revenue 逾期未收税款；逾期未收的帐项
^BZkHAp articles of association 组织章程；组织细则；组织章程细则
9]$8M Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,D6v4<jh ascertainment of profit 确定利润
m\ /(w_/? "Asia Clear" “亚洲结算系统”
R6 XuA(5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ac d:r%y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O?EB8RB Asian Development Fund [ADF] 亚洲发展基金
sM1RU Asian dollar bond 亚洲美元债券
EPW7+Ve Asian dollar market 亚洲美元市场
c':ezEaC Asian dollar rate 亚洲美元利率
C9S@v D+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Rd+P,PO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[=*E+Oc asked price 沽盘；喊价；索价；卖方报价
#n\C
| assessable income 应评税入息
y'ja< 1I > assessable loss 应评税亏损
wxLXh6|6%_ assessable profit 应评税利润
6`\]derSon assessable value 应评税值
y%]8' q$ assessed profit 估定利润
a=G M[{og assessed value 经评估价值
"%8A :^1 assessment 评税；评定；估价；评税单
A{o ' z_zC assessment number 评税编号；估价编号
uQL lA&I" assessment of additional tax 补加税评税
$ N$ FtpB assessment of performance 业绩评估；实绩评价
m8+(%>+7 Assessor 评税主任
*5%*|> asset price bubbles 资产价格泡沫
D}Ilyk_uUw asset-backed securities 具资产保证的证券
F="z]C;u assets accretion 资产增值
V%HS\< $h assets and liabilities 资产与负债
'k&?DZ! assets betterment statement 资产递增表；资产改进表
7dh1W@\ assets lending 实物放款；有抵押贷款
f<y& \'3 assets of the company passing on the death 死者去世时转移的公司资产
'UM!*fk7C assets pledged as security for liabilities 用作负债抵押的资产
S N+ S 6 assets portfolio 资产投资组合
Jeqxspn
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%>Xr5<$:& assets quality 资产质素
-U 2mfW assets realization 资产变现
sPNfbCOz assets refinancing arrangement 资产再集资安排
( g :p5Rl assets securitization 资产证券化
M/V(5IoP ( assets situated outside Hong Kong 在香港以外地方的资产
$mco 0 %$ assets stripping 削减资产；拆卖资产
z*~YLT& assets value 资产值
t0PQ~|H<KV assignee 承让人
NnxM3* assignment 转让；转让书；转让契
%R0v5=2' assignment of interest 权益转让
qUhRu>
assignment of letters patent and trade mark 专利证书及商标转让
Q F-)^`N assignment of property 物业转让；物业转让书
}F`beoMAkM assignment right 转让权
<l\N|+7R assignor 转让人
[UPNd!sy associate 有联系的人；有关连人士；相联者；合伙人；联系人
X=qS"O 1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o 6j"OZcv associate member 附属会员
ioIv=qGdiP associated body corporate 相联法人团体
G2mNm'0 associated company 相联公司；联属公司
F N"rZW M associated corporation 相联法团
X <Za9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b 5ie <s 公认会计师公会〔英国〕
UPCQs", Association of Futures Exchange Brokers 香港期货经纪协会
coQ[@vu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
){Z association of underwriters 承保人组织
&B-[oqC? assumption of control 接管
1JTbCS assurance 担保；保险；转易；转易书
9+CFR YC assurance of interest 权益的转易
zjbE 7^ N at 19XX price 按一九ＸＸ年价格计算
bLG ]Wa at a discount 按赔价计算；按贴水价格计算；打折扣
Wb=Jj 9; at a premium 按溢价计算；按升水价格计算
z<C[ nR$N at call 通知付款；按通知
]H 2R at constant market price 按固定市价计算
=xEk7'W6k at constant price 按固定价格计算
;?6>mh( ` at cost 按成本计算
H$!-f>Rxa at current market price 按当时市价计算；按现时市价计算
'ND36jHcRD at current price 按当时价格计算；按现时价格计算
FuP}Kec at factor cost 按要素成本计算；按生产要素成本计算
m% bE-# at money-of-the-day price 按付款当日价格计算
jOv"< at or better 按指定或较佳价位〔买卖指令〕
;R1B9-, at par 按面值计算；平价
l[n@/%2 at sight 见票即付
^JhFI* at the close 按收市盘
ZL91m`r at the opening 按开市盘
UC9{m252 attestation 见证；见证条款
O.:I,D&] at-the-money option 平价期权
D?u` attorney 受权人；受托代表人
SfI*bJo>V attornment 新拥有人承认书
9G:TW|)L[Q attributable profit 可归属利润
'XfgBJ F=
attributable share value 可归属股份价值
Md9l+[@ Auckland Stock Exchange 奥克兰证券交易所
Fn,k!q auction 拍卖
vnsSy 33K auctioneer 拍卖商
(DJvi6\H audit 审计；核数
cb+y9wA Audit Commission 审计署
Q aMDGD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
z}5<$K_U 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
) bW5yG! audit review 帐目审查
\.>.c g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g37q/n Ev audited account 审计帐目；经审计的帐目
G*\sdBW!k audited annual account 经审计的周年帐目
_'JRo%{xGX audited balance sheet 经审计的资产负债表
iPU% /_> auditor 核数师；核数主任；审计师
}K8Lm-.= auditor's certificate 核数师证明书；审计师证明书
@%B4;c auditor's report 核数师报告；审计师报告
qyv"Wb6+ Aussie bond 澳元债券
6+%-GgPf austerity budget 紧缩预算
%_tk7x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xURw, Australia All Ordinaries Index 澳洲所有普通股票指数
q:yO92Ow Australian Dollar [AUD] 澳元
Xu]h$%W Australian Options Market 澳大利亚期权市场
1p CkWe Australian Securities Commission 澳洲证券事务监察委员会
7zI5PGWw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V< -htV Australian Stock Exchange 澳大利亚证券交易所
PRp E$`WK Austrian Schilling [ATS] 奥地利先令
p 3 7|zX authentication 认证；鉴证
^gm>!-Gx authority to purchase 委托购买证；委购书
A7'b Nd6f9 authorization 认可；核准；授权；授权书
5^F]tRz- authorization by direction 指示授权
uu3M{*} authorization by instruction 指令授权
i`~~+6`J authorization by warrant 令状授权
+ zDc authorization of unit trust 单位信托的认可
6$z'wy/* authorized agent 指定代理人
4g!7
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n#>5? W authorized clerk 出市员
!Zj# .6c9 authorized dealer 认可交易商
5DSuUEvWcL authorized financial institution 认可财务机构
0#= W#Jl> authorized fund 认可基金
%^')G+>i authorized fund house 获授权的基金公司；认可基金公司
8*)4"rS authorized institution 认可机构
Doj(.wm~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:)LC gIQo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6 6dTs,C authorized insurer 获授权保险人；获认可承保人
hNVM z`r authorized investment 特准投资项目
=~",/I? authorized person 获授权人
6H6Law!) authorized representative 获授权代表
^f0(aYWx authorized share capital 法定股本
86{ZFtv automated quotation system 自动报价系统
~>w:;M=sV8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BK*UR+, 自动交易系统〔香港期货交易所有限公司〕
O9;dd
yx automatic adjustment mechanism 自动调整机制
YE_6OLW automatic adjustment system 自动调整系统
r]-+bR Automatic Clearing House 自动票据交换所
{r {>?)O automatic exchange rates accumulation system 自动化汇率累集系统
hg#c[sZL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0x4l5x$8 automatic teller machine [ATM] 自动柜员机
~ a >S#S autopay 自动转帐
+{0=<2(EC available assets 可用资产
Wbd_a R
( available fiscal reserve 现存财政储备
"s;ci ~$ available profit 可用利润
}#|2z}! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[k ~C+FI average 平均；平均数；海损
P,`=]Y* average basic salary 平均基本薪金
hG~ Uz average consumer expenditure 平均消费开支；一般消费开支
e#m1X6$.e average cost 平均成本
(-'PD_| average cost of land production 增辟土地平均成本
D9G0k[D, average daily turnover 平均每日成交额
85 Dm8~ average daily wage rate 平均每日工资率
D{3fhPNU<b average expenditure pattern 平均开支模式
XJ\_ V[WA average growth rate 平均增长率
2+Vp'5>& average net fixed assets 固定资产平均净值
Q6|@N~UeZ average of relatives 相对价格平均数
@aUZ#,(< average price 平均价格
>E~~7Yal average propensity to consume 平均消费倾向；一般消费倾向
g6`.qyVfz' average propensity to save 平均储蓄倾向；一般储蓄倾向
bx] 1 4}6 average rate 平均率
\aB&{`iG average revenue 平均收入；平均收益
G
"c/a8 average stock 平均库存；平均存货
R{ 4u|A?9 average yearly rent 平均年租
acy"ct*I avoidance of double taxation 避免双重课税
4zwif& avoidance of tax 避税
