A:
`'bu8JK A share Ａ股；甲类股份
f/,8sGkX; abatement of tax 减税；减扣免税额
x IL]Y7HWM ABN AMRO Bank N.V. 荷兰银行
[ raj:
7yQ above-the-line expenditure 线上项目支出；经常预算支出
a72L%oJ above-the-line receipt 线上项目收入；经常预算收入
X:(t,g*7 ABSA Asia Limited 南非联合亚洲有限公司
{k'$uW ` absolute change 绝对数值变更
jnFN{(VH absolute expenditure 实际开支
i>pUTT
_[ absolute guideline figure 绝对准则数字
|Ur$H!oe?' absolute interest 绝对权益
JY D\VaW absolute order of discharge 绝对破产解除令
X#MC|Fzy@ absolute profit margin 绝对利润幅度
R?2T0^0 absolute value 实值；绝对值
iVM% ]\ absolutely vested interest 绝对既得权益
S09Xe_q absorbed cost 已吸收成本；已分摊成本
.&KC2#4 absorption 吸收；分摊；合并
2P|j <~JS absorption rate 吸收率；摊配率；分摊率
q-+_Y `_\ ACB Finance Limited 亚洲商业财务有限公司
&?9~e>.OS acceptable form of reciprocity 合理的互惠条件
9N<TJp,q acceptable rate 适当利率；适当汇率
` TDS 4Y acceptance agreement 承兑协议
`;s#/ `c|/ acceptance for honour 参加承兑
&w^:nVgl acceptor 承兑人；接受人；受票人
vH"^a/95| acceptor for honour 参加承兑人
!F$o$iq accident insurance 意外保险
AnBD~h h Accident Insurance Association of Hong Kong 香港意外保险公会
g JOD+~ accident insurance scheme 意外保险计划
bW^{I,b<F accident year basis 意外年度基准
H5A7EZq}` accommodation 通融；贷款
c 1{nOx accommodation bill 通融票据；空头票据
zhI"++ accommodation party 汇票代发人
8;(3fSNC account balance 帐户余额；帐户结余
a#/~rN RY account book 帐簿
0(^ N account collected in advance 预收款项
0 5YsLNh account current book 往来帐簿
90a!_8o account of after-acquired property 事后取得的财产报告
(S63:q&g account of defaulter 拖欠帐目
!z+'mF?V+X account payable 应付帐款
[5MV$)"!j account payee only [A/C payee only] 只可转帐；存入收款人帐户
A+"'8%o9} account receivable 应收帐款
, Y0qGsV account receivable report 应收帐款报表
D+4$l+\u account statement 结单；帐单；会计财务报表
W`jKe-jF account title 帐户名称；会计科目
R9~c: A4G accountant's report 会计师报告
Rw`64 L_ Accountant's Report Rules 会计师报告规则
4FJA+ accounting and auditing procedure 会计与审计程序；会计与核数程序
!=v d:, Accounting Arrangements 《会计安排》
xL!@$;J accounting basis 会计基础
F%:o6mT accounting by Official Receiver 破产管理署署长呈交的帐目
]
N7(<EV/ Accounting Circular 《会计通告》
8qv>C)~~` accounting class 会计类别
#> ">fs] accounting date 记帐日期；会计结算日期
FN D+Ok& accounting for money 款项核算
)1Z
@}o 9 Accounting Officer 会计主任
T $o;PJc accounting period 会计报告期；会计期
|h2=9\:] accounting policy 会计政策；会计方针
nm@.]
"/ accounting practice 会计惯例
D'"l%p accounting principle 会计准则
d+IN -lR( accounting record 会计记录
b'(Hwc\ t accounting report 会计报告
R"O,2+@<. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`_< O _ Accounting Society of China 中国会计学会
aj$&~-/
R accounting statement 会计报表
M HKnHPv accounting system 会计制度；会计系统
&bCk`]j: accounting transaction 会计事项；帐务交易
d@+u&xrd accounting treatment 会计处理
,TQ;DxB}=E accounting year 会计年度
Y]+KsiOL accretion 增值；添加
d 5lD! accrual 应计项目；应累算数目
vH>s2\V" accrual basis 应计制；权责发生制
jFwJ1W;?- accrual basis accounting 应计制会计；权责发生制会计
#}C6}}; accrue 应累算；应计
;1Q @d accrued benefit 应累算利益
<d$t*vnq accrued charges 应计费用
c^}DBvG, accrued cumulative preference share dividend 应累算的累积优先股股息
OBnvY2)Ri accrued expenses 应累算费用
@BI;H
V%k accrued interest payable 应付利息；应计未付利息
G5!!^p ~ accrued interest receivable 应收利息；应计未收利息
@6{F4 accrued right 累算权益
L
[X "N accruing profit 应累算的利润
;~ Q `TWC accumulated fiscal reserve 累积财政储备
\!Ap < accumulated profit 累积利润；滚存溢利
)S|&3\ accumulated reserve 累积储备
NsL!AAN[V accumulation of surplus income 累积收益盈余
QzV%m0 acquired assets 既得资产
VN]"[ acquisition 收购；购置；取得
NdM \RD_R acquisition cost 购置成本
co>IJzg acquisition expenses 购置费用
O2oF\E_6 acquisition of 100% interest 收购全部股权
(xMq(g acquisition of control 取得控制权
s m qUFo acquisition of fixed assets 购置固定资产
So}pA2[0 acquisition of shell “买壳”
agnEYdM_ acquisition price 收购价
k~=P0"; act of God 天灾
]N6UY acting partner 执事合伙人
Bn*QT:SKC active market 买卖活跃的市场；交投畅旺的市场；旺市
G C p90 active partner 积极参与的合伙人
hj=k[t|g} active trading 交投活跃
R{{?wr6b$ actual circulation 实际流通
sJm v{wM actual cost 实际成本
D x.hM[ actual expenditure 实际开支；实际支出
qex:: Qf actual income 实际入息；实际收入；实际收益
jN!sL W actual market 现货市场
``Rg0o actual price 现货价；实际价格
^2" w5F actual profit 实际利润
%Wt F\p actual quotation 实盘；实际价位；实际报价
SQDc%I>b actual year basis 按实际年度计算
>* ]B4Q actuals 实货
P$"s*otr actuarial investigation 精算调查
lk4$c1ao2@ actuarial principle 精算原则
En-BT0o actuarial report 精算师报告
kD1[6cJ!=. Actuarial Society of Hong Kong 香港精算学会
9?W!E_ actuarial valuation 精算师估值
L WwWxerZ actuary 精算师
$ ;~ ad referendum agreement 暂定协议；有待覆核的协定
%4 9 ^S& ad valorem duty 从价税；按值征税
l@C39VP ad valorem duty system 从价税制
cl3@+ v1 ad valorem fee 从价费
$7\Al$W\ ad valorem tariff 从价关税
&IYSoA"Nz additional allowance 额外免税额
f-]5ZhM' additional amount for unexpired risk 未过期风险的额外款额
~d5f]6#` additional assessable profit 补加应评税利润
q8 jI
y@ additional assessment 补加评税
Ig b@aG A additional commitment 额外承担
hH XTSk2 additional commitment vote 额外承担拨款
(.D|%P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
BuwJR
Ql. additional dependent parent allowance 供养父母额外免税额
3hUU$|^4gm additional provision 额外拨款
]H[%PQ r`Z additional stamp duty 附加印花税
:x*#RnRr. additional tax 补加税罚款；补加税款
U42B( ow Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?
}t[ adjudged bankrupt 被裁定破产
{Ee[rAVGp adjudicated bankrupt 裁定破产人
lJ y\Ky(* adjudication fee 裁定费；评定印花税额手续费；评估契据费
A\ xvzs.d adjudication of bankruptcy 裁定破产；宣告破产
M{)7C,' adjudication of insolvency 裁定无力偿还债务
b @9>1d$ adjusted actual 经调整的实数；调整后的实数
$ /R r|< adjusted current assets 经调整的流动资产；调整后的流动资产
L` "B;a& adjusted figure 经调整的数字；调整后的数额
aJ;6!WFW adjusted liabilities 经调整的负债；调整后的负债
t^ax:6;"| adjusted loss 经调整的亏损；调整后的亏损
ZV,1IaO 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
tZ4Zj`x|^ adjusted profit 经调整的利润；调整后的利润
Fke_ms= I^ adjusted surplus 经调整的盈余额；调整后的盈余额
vdS)EIt adjusted value 经调整的价值；调整后的价值
@ x u/&pbI adjustment 调整；修订；理算〔保险〕
*21foBfqh adjustment centre 调剂中心
b&iJui"7k adjustment lag 调整过程的时间差距；调整时差
P gdv)i3 adjustment mechanism 调整机制
BZUA/;Hz & adjustment of loss 亏损调整
&n 1 \^: adjustment process 调整过程；调整程序
$)(K7> P adjustment range 调整幅度
~:Pu Kx administered exchange rate 受管制汇率
?U^h:n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fwWE`BB administration expenses 行政费用
j)A$%xUo administration fee 手续费；行政费
{Kdr-aC administration in bankruptcy 破产管理
vBR W5@ administration order 遗产管理令
s"jNS1B administrator 管理人；遗产管理人
Rq,ST: administrator of the estate 遗产管理人
RCCI}ov U admission of debt 债项承认书
ccCe@1RI admission of proof 接纳债权证明
R\VM6>SN'S advance 放贷款项；垫付款项；预支款项；预付款项
j4C{yk advance account 暂支帐目；预付款帐户
L~Hgf/%5 advance compensation 预付补偿金
k uEB advance from shareholder 股东垫款
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2 advance pending reimbursement 预支以待日后付还
0/Q"~H?% advanced economy 先进经济体系
X!'nfN advancement 预付；预付财产
V( /=0H/ F advances warrant 垫款令
4pkTOQq_tQ advancing 贷出
P . V # adverse balance 逆差
qjc8 $#zXS adverse exchange 逆汇
qYi<GI*|@ advertisement addressed to shareholders 在报章刊登的致股东通告
#" 3az8u advice for collection 托收通知书
,?zIt6Z advice of drawing 提款通知书；汇票通知书
+ 0)zB;~7 advice of payment 付款通知
cag9f?w@V Advisory Committee [Securities and Futures Commission]
!Eof7LUE 谘询委员会〔证券及期货事务监察委员会〕
[p
6#fG * Advisory Committee on Diversification 经济多元化谘询委员会
kJ y
bA affidavit 誓章；遗产申报誓章
P#8 ]m( affidavit of no receipt 述明无收款的誓章
c2$&pZ
M affiliate 联号；联营公司；附属公司
}'o[6#_*X affiliated company 附属公司；联号；联营公司
#c2 InwZV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KR4vcI[ 4 affordability 负担能力
vU|.Gw African Development Bank [AfDB] 非洲开发银行
1zz.`.R2U after-acquired property 事后取得的财产
TAXl73j_CY after-hours dealing 市后交易
A \6Q*VhK after-tax profit 税后盈利；税后利润；税后溢利
C 6"bGA agency agreement 代理协议
&;V3[
*W" agency expenses 代理机构的开支
_tGR:E agency fee 代理费
7+h*&f3> Agency Law 《代理法》
k*; 2QED agent 代理人；承销人
Ya_4[vR< agent of company 公司代理人
N,><,7!q$, agent's fee 代理人费；经纪费
Vu6p l aggregate 总计；总数；总体数字
!iOuIY jV aggregate amount 总款额；总额
h0N*hx aggregate assets and liabilities 总体资产与负债
0 H V -e aggregate at constant price 按固定价格计算的总体数字
8J - ;/ aggregate demand 总需求
F [
Itq aggregate gross position 总持仓量
kS>'6xXH aggregate limit 总限额
M?UlC
aggregate of salaries tax 合计薪俸税
h)M9Oup` aggregate performance 总体表现；总体业绩
xYMNyj~ aggregate supply 总体供应
[|sK u#yW aggregate surplus 总盈余
AR}M*sSh aggregate total 整体总额
g>[|/ z P aggregate value 总值；合计价值
'(/ZJ88JP aggregated basis 合计基准
n
^T_pqV?X aggregated net chargeable income 合计应课税入息实额
TwZvz[u aggregation 合并计算；合计；总和
qdn\8Pn aggregation of incomes of husband and wife 夫妇入息合并计算
dwc$?Bg ,5 aggregation of property 财产的总和
YLlw:jN agio 差价；贴水
}G 8RJxy 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》
c-INVA) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t;DZ^Z"{ 《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》
!d1}IU-h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D&WXa|EOK 《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》
Z?%j5G=4w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nI4xK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T#lySev agreement for a settlement 授产协议
Kis\Rg agreement for assignment 转让协议
Fj Up+5 agreement for sale 售卖协议；买卖协议
3 I_"vk agreement for sale and purchase 买卖协议
g~L1e5C]z agreement for the payment of interest 支付利息协议
zXB]Bf3TH agreement for the repayment of money 还款协议
?80@ +y] agreement of reinsurance 再保险协议
+ R)x5 Agricultural Bank of China 中国农业银行
Q#@gOn=W\ air passenger departure tax 飞机乘客离境税
O= 1uF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
's{-1aW airport tax 机场税
h(;qnV'c alcohol duty 酒精税
o8P 5C4y alienation 让与；让渡；转让
hfY
Ieb#91 alimony 生活费；赡养费
? OBe!NDf All Ordinaries Index [AOI] 所有普通股指数
^i{B8]2, all risks 全险；综合险
%*.;3;m All Sales Record for Stock Market 《股票市场成交报告》
^g,[#Rh Allied Capital Resources Limited 新联财务有限公司
cU25]V^{\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5 TD " allocation letter 拨款信件
j$*]'s&_hZ allocation of fund 分配款项；预留款项
-Uz
xs5Zl allocation of profit 利润分配；溢利分配
1K'0ajl1A allocation warrant 拨款令
q{UP_6O F allotment 分配；配股
m_H$fioha, allotment notice 股份配售通知；配股通知
y( : hN) allotment of shares 股份分配
sBIqee'T allowable 可获宽免；免税的
0EM`,?i .Q allowable business loss 可扣除的营业亏损
<69/ZI),Y{ allowable expenses 可扣税的支出
/KE PPp allowance 免税额；津贴；备抵；准备金
Tk-PCra allowance for debts 债项的免税额
u[U~`*i*rA allowance for depreciation by wear and tear 耗损折旧免税额
do{#y*B/g! allowance for funeral expenses 殡殓费的免税额
nzDS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I~S`'()J allowance for repairs and outgoings 修葺及支出方面的免税额
.2h Q! )+ allowance to debtor 给债务人的津贴
vi6EI
wZG alteration of capital 资本更改
}>xgz hd T alternate trustee 候补受托人
~ (B\X?v amalgamation 合并
)_T[thf] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Sv -}w$ ambit of charges 征税范围；收费范围
w\Q3h`.
amended valuation 经修订的估值
!^ 6x64r American Commodities Exchange 美国商品交易所
t8s1 d American Express Bank Limited 美国运通银行
l )z15e5X American Stock Exchange 美国证券交易所
\% Nhgg S* amortization 摊销
@+} Q< amount due from banks 存放银行同业的款项
) BTJs)E amount due from banks abroad 存放海外银行同业的款项
]}9y>+> amount due from holding companies 控股公司欠款
#;H,`r amount due from local banks 存放本港银行同业的款项
QB@qzgEJ!, amount due to banks 银行同业的存款
f? F
i{m amount due to banks abroad 海外银行同业的存款
8'*z >1ZS5 amount due to holding companies 控股公司存款
Z`"UT#^SI amount due to local banks 本港银行同业的存款
,ewg3mYHC& amount due to outport banks 外埠银行同业的存款
G=3/PYp amount for note issue 发行纸币的款额
H/Goaf% amount of bond 担保契据的款额
t 1B0M4x9 amount of consideration 代价款额
6mEW*qp2F amount of contribution 供款数额
'oTcx Jx amount of indebtedness 负债款额
NV;5T3 amount of principal of the loan 贷款本金额
y wk; amount of rates chargeable 应征差饷数额
Qd!;CoOmZs amount of share capital 股本额
44?5]C7 amount of sums assured 承保款额
6!b A~"N amount of variation 变动幅度
(k
M\R| amount of vote 拨款数额
Xr M[8a amount payable 应付款额
KLq u[{y.' amount receivable 应收款额
;sNyN# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_ds d{& analysis 分析
@V]
Wm1g ancillary risk 附属风险
>
Q@*o annual account 周年帐目；周年帐目报表；年度决算；年结
(eJr-xZ/ annual accounting date 年结日期
$t 1]w]}d annual allowance 每年免税额；年积金；年度津贴；年津
Sl ZL%C; annual balance 年度余额
`+B+RQl}[ annual disposable income 每年可动用收入
U3lr<(r* annual estimates 周年预算
|i?At Ot@f annual fee 年费
p`1d'n [ annual general meeting 周年大会
|gxU;"2`5~ annual growth rate 年增率；每年增长率
Xk]5*C]6< annual long-term supplement 长期个案每年补助金
X@9_ukdpu annual pensionable emolument 可供计算退休金的年薪
2k"a% #H8 annual report 年报
/~7H<^ } Annual Report on the Consumer Price Index 《消费物价指数年报》
:c)<B@NqNo annual return 周年报表；周年申报表；每年报税表格
30>TxL=& Annual Return Rules 《周年报表规则》
Eg-b5Z); annual review of consumer prices 每年消费物价回顾
#Op fc8pm' annual roll-forward basis 逐年延展方式
FPMh HHM annual salary 年薪
AXPUJ?V annual statement 年度报表；年度决算表
qvYYKu Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~c?yHpZx% annuitant 年金受益人
1a4 QWGpq annuity 年金
+@%9pbM"z annuity contract 年金合约
V.Xz
n annuity on human life 人寿年金
rxa"ji!) antecedent debt 先前的债项
v_c'npC ante-dated cheque 倒填日期支票
![abDT5![ anticipated expenditure 预期开支
{, APZ`q| anticipated net profit 预期纯利
c#"\&~. P anticipated revenue 预期收入
_5
t w1 > anti-inflation measure 反通货膨胀措施
w,3`Xq@ anti-inflationary stance 反通货膨胀立场
-#gb {vj apparent deficit 表面赤字
ZF W}Vnl apparent financial solvency 表面偿债能力
{K3\S
0L apparent partner 表面合伙人
dN |w ;|M application for personal assessment 个人入息课税申请书
//ZB B,[@ application of fund 资金应用
GeHDc[7 application to release as liquidator and to destruct the books of accounts and documents
308w 0eP 申请免除清盘人职务及毁灭帐簿与文件
?]9uHrdsN} appointed actuary 委任精算师
.[ 1A appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
U" m!f*a appointer 委任人
kP;:s apportioned pro rata 按比例分摊
7=QV ^G apportionment 分配；分摊
D4'XBXmb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f!LZT! y apportionment formula 分摊方程式
crgYr$@s? apportionment of estate duty 遗产税的分摊
[b#jw,7 appraisal 估价；评估
b 1[U 9 appreciable growth 可观增长
5)$U<^uy appreciable impact 显着影响
/=e[(5X|O appreciable increase 可观增长
s Wavxh8A appreciation 增值；升值
ziH2<@ appreciation against other currencies 相对其他货币升值
j~Gu;%tq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bq(*r:`" appreciation tax 增值税
[PX'Jer appropriation 拨款；拨用；拨付
X'?v8\mPK appropriation account 拨款帐目
&2xYG{Z Appropriation Bill 拨款法案
Jh466;
E appropriation-in-aid system 补助拨款办法
[0 &Lvx approved assets 核准资产
&/JnAfmYqt approved basket stock 认可一篮子证券
}(o/+H4 approved budget 核准预算
J1R%w{ approved charitable donation 认可慈善捐款
y'@l,MN{ approved charitable institution 认可慈善机构
*?K` T^LS approved currency 核准货币；认可货币
oQ y G approved estimates 核准预算
.k*2T<p$rC approved estimates of expenditure 核准开支预算
)D[xY0Y~ approved overseas insurer 核准海外保险人
}7.q[ ^oF approved overseas trust company 核准海外信托公司
EL}v>s C approved pooled investment fund 核准汇集投资基金
Tl%4L %
bE approved provident fund scheme 认可公积金计划
LWQ BGiJj approved provision 核准拨款
f "&q~V4? approved redeemable share 核准可赎回股份
HqF 8:z?v approved regional stock 认可地区性证券
v Q_ B2#U: approved retirement scheme 认可退休金计划
J$EEpL approved subordinated loan 核准附属贷款
K FfwZkj{ arbitrage 套戥；套汇；套利
wj'iU&aca arbitrageur 套戥者；套汇者
4 l $8 lYi arbitrary amount 临时款项
ycE<7W arrangement 措施；安排；协定
@nT8[v arrears 欠款
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-| + arrears of pay 欠付薪酬
#[[p/nAy}A arrears of revenue 逾期未收税款；逾期未收的帐项
NXmj<azED articles of association 组织章程；组织细则；组织章程细则
teB {GR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_b5iR<f ascertainment of profit 确定利润
YKx0Zs "Asia Clear" “亚洲结算系统”
"m H^Owai Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CqX%V":2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aZ0H) Asian Development Fund [ADF] 亚洲发展基金
\!^o<$s.G Asian dollar bond 亚洲美元债券
,3n}*"K Asian dollar market 亚洲美元市场
ffB]4 Asian dollar rate 亚洲美元利率
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y<o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A&M/W'$s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>u/yp[Ky asked price 沽盘；喊价；索价；卖方报价
(w^&NU'e assessable income 应评税入息
` q@ ~78` assessable loss 应评税亏损
'~2v /[<`} assessable profit 应评税利润
|1<Z3\+_/ assessable value 应评税值
^CE:?>a$ assessed profit 估定利润
*ap#*}r!Nk assessed value 经评估价值
[`b{eLCFX] assessment 评税；评定；估价；评税单
VuBp$H(U assessment number 评税编号；估价编号
$U0(%lI U assessment of additional tax 补加税评税
Mn S"M[y3 assessment of performance 业绩评估；实绩评价
( , TO| Assessor 评税主任
f7W=x6Z4 asset price bubbles 资产价格泡沫
C`#N
Q*O asset-backed securities 具资产保证的证券
.^NV e40O assets accretion 资产增值
(\ I =v". assets and liabilities 资产与负债
}I10hy~W assets betterment statement 资产递增表；资产改进表
B~ez>/H^ assets lending 实物放款；有抵押贷款
'H9~rq7 assets of the company passing on the death 死者去世时转移的公司资产
mzw*6e2T assets pledged as security for liabilities 用作负债抵押的资产
h /k`+ assets portfolio 资产投资组合
nSC>x:jY5/ assets price 资产价格
X@G`AD'.M assets quality 资产质素
Sh*P^i.]+ assets realization 资产变现
^\6UTnS. assets refinancing arrangement 资产再集资安排
TSk6Q'L\v assets securitization 资产证券化
l
)4 OV> assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
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assets value 资产值
gJ7$G3&oZg assignee 承让人
#RD%GLY assignment 转让；转让书；转让契
;'Q{ ywr assignment of interest 权益转让
(j /O=$mJ assignment of letters patent and trade mark 专利证书及商标转让
p4Y 9$( X assignment of property 物业转让；物业转让书
,- "]IR!,w assignment right 转让权
HkN +: assignor 转让人
Rta P+6'X associate 有联系的人；有关连人士；相联者；合伙人；联系人
MDq @:t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+vnaEy associate member 附属会员
KqUFf@W associated body corporate 相联法人团体
1_QO>T' associated company 相联公司；联属公司
:h3JDQe:. associated corporation 相联法团
p (8\w-6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:R n9rdX 公认会计师公会〔英国〕
xle29:?l Association of Futures Exchange Brokers 香港期货经纪协会
] QEw\4M?= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c 9[5) association of underwriters 承保人组织
9x1Dyz 2?F assumption of control 接管
Z4!3I@yZ assurance 担保；保险；转易；转易书
|eqDT ,4 assurance of interest 权益的转易
r=`>'3
} x at 19XX price 按一九ＸＸ年价格计算
8B+uNN~%] at a discount 按赔价计算；按贴水价格计算；打折扣
@e7+d@ O< at a premium 按溢价计算；按升水价格计算
3IkG*enI at call 通知付款；按通知
!:8!\gE ^P at constant market price 按固定市价计算
6\ K)\ at constant price 按固定价格计算
*+z({S_Nv at cost 按成本计算
K v7NCpq' at current market price 按当时市价计算；按现时市价计算
%xRS9A 4 at current price 按当时价格计算；按现时价格计算
^n]s}t}csV at factor cost 按要素成本计算；按生产要素成本计算
l rzW H0Q at money-of-the-day price 按付款当日价格计算
3{l"E(qqZ at or better 按指定或较佳价位〔买卖指令〕
0{yx*}. at par 按面值计算；平价
^PI49 i B at sight 见票即付
9s)oC$\ at the close 按收市盘
`jHGN i at the opening 按开市盘
fjFy$NX&> attestation 见证；见证条款
=jN]ckn at-the-money option 平价期权
'zb7:[[7% attorney 受权人；受托代表人
a? kQ2<@g attornment 新拥有人承认书
uz#9w\=" attributable profit 可归属利润
cPbz7 attributable share value 可归属股份价值
P33E\O Auckland Stock Exchange 奥克兰证券交易所
q|l|gY1g) auction 拍卖
^bG!k]U!2 auctioneer 拍卖商
+ 9X[gef8 audit 审计；核数
AL0Rn e N Audit Commission 审计署
Fk(5y) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Kf4z*5Veqr 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〕
!iw
'tHhR audit review 帐目审查
-ZB"Yg$l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Exr7vL audited account 审计帐目；经审计的帐目
7E95" B&w audited annual account 经审计的周年帐目
R;o_ * audited balance sheet 经审计的资产负债表
dc)Gk auditor 核数师；核数主任；审计师
_+En%p.m auditor's certificate 核数师证明书；审计师证明书
)R4<*
/C:w auditor's report 核数师报告；审计师报告
:m\KQ1sq Aussie bond 澳元债券
u_B SWhiW austerity budget 紧缩预算
hqPn~Tq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BR2y1Hfi Australia All Ordinaries Index 澳洲所有普通股票指数
J.nq[/Q= Australian Dollar [AUD] 澳元
q~n2VU4L* Australian Options Market 澳大利亚期权市场
g&>Hy!v, Australian Securities Commission 澳洲证券事务监察委员会
F?=u: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8##jd[o&p~ Australian Stock Exchange 澳大利亚证券交易所
^U}0D^jDeE Austrian Schilling [ATS] 奥地利先令
o[# a}5Y authentication 认证；鉴证
>gl.(b25C authority to purchase 委托购买证；委购书
` cpcO authorization 认可；核准；授权；授权书
ZAZCvN@5 authorization by direction 指示授权
+$t% L authorization by instruction 指令授权
/ Hmo!"W` authorization by warrant 令状授权
B]7jg9/ authorization of unit trust 单位信托的认可
Kxn7sL$]=F authorized agent 指定代理人
o3=kF authorized capital 法定资本
u $#7W>R authorized clerk 出市员
8GldVn.u authorized dealer 认可交易商
>Il`AR;D authorized financial institution 认可财务机构
,X^_w
g authorized fund 认可基金
Zi)b<tM
q authorized fund house 获授权的基金公司；认可基金公司
#A; Z4jK authorized institution 认可机构
YkX=n{^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zwtsw [. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]B4mm__ authorized insurer 获授权保险人；获认可承保人
UD {/L"GG authorized investment 特准投资项目
OX4D' authorized person 获授权人
)*ckJK authorized representative 获授权代表
=]e^8;e9 authorized share capital 法定股本
+pvJ?"J automated quotation system 自动报价系统
M>@R=f Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W1 Qc1T8 自动交易系统〔香港期货交易所有限公司〕
>nQ yF automatic adjustment mechanism 自动调整机制
{M/c! automatic adjustment system 自动调整系统
E,7~k d~y` Automatic Clearing House 自动票据交换所
l{9h8]^ automatic exchange rates accumulation system 自动化汇率累集系统
)_cv}. xe Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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WaYU automatic teller machine [ATM] 自动柜员机
K*$#D1 hG autopay 自动转帐
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o_tH available assets 可用资产
dn_OfK available fiscal reserve 现存财政储备
8n5nHne available profit 可用利润
aUK4{F ; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tY=%@v'6? average 平均；平均数；海损
c^ s> average basic salary 平均基本薪金
,rQ)TT average consumer expenditure 平均消费开支；一般消费开支
x-&v|w ' average cost 平均成本
2p>SB/ average cost of land production 增辟土地平均成本
Y)}%SP>, average daily turnover 平均每日成交额
+o]BjgG average daily wage rate 平均每日工资率
Aw;vg/#~md average expenditure pattern 平均开支模式
'V #ew\ average growth rate 平均增长率
&F ji lx'k average net fixed assets 固定资产平均净值
1 ] ,,
Ar5 average of relatives 相对价格平均数
D 'cY7P average price 平均价格
RH]>>tJ^e average propensity to consume 平均消费倾向；一般消费倾向
8"mW !M average propensity to save 平均储蓄倾向；一般储蓄倾向
D^55:\4( average rate 平均率
W"(`n4hi3 average revenue 平均收入；平均收益
pm~;:#z7
average stock 平均库存；平均存货
N+qLxk average yearly rent 平均年租
"H<#91^| avoidance of double taxation 避免双重课税
yB%)D0 avoidance of tax 避税
