A:
=jEVHIYt A share Ａ股；甲类股份
Ab
#}BHI abatement of tax 减税；减扣免税额
b> h
L*9 ABN AMRO Bank N.V. 荷兰银行
gmqA 5W~y above-the-line expenditure 线上项目支出；经常预算支出
&]"Z x0t5% above-the-line receipt 线上项目收入；经常预算收入
_C@A>]GT ABSA Asia Limited 南非联合亚洲有限公司
Ql i#=0{` absolute change 绝对数值变更
XX7zm_>+ absolute expenditure 实际开支
C '~E q3 absolute guideline figure 绝对准则数字
lVv'_9yg absolute interest 绝对权益
YsO3( HS absolute order of discharge 绝对破产解除令
q nb#~=x^ absolute profit margin 绝对利润幅度
.oS[ DTn5S absolute value 实值；绝对值
&w!(.u DO absolutely vested interest 绝对既得权益
e 0<Wed absorbed cost 已吸收成本；已分摊成本
u>ZH-nw O absorption 吸收；分摊；合并
F MX ^k absorption rate 吸收率；摊配率；分摊率
,ZI#p6 ACB Finance Limited 亚洲商业财务有限公司
|A.nP9 hW acceptable form of reciprocity 合理的互惠条件
dVMduo acceptable rate 适当利率；适当汇率
S
awf]/ acceptance agreement 承兑协议
:F8h}\a* acceptance for honour 参加承兑
mxnu\@}( acceptor 承兑人；接受人；受票人
dQn , 0 acceptor for honour 参加承兑人
=A cK9?%5 accident insurance 意外保险
}}qY,@eeX Accident Insurance Association of Hong Kong 香港意外保险公会
|2E:]wT}qg accident insurance scheme 意外保险计划
ToK=`0#LNK accident year basis 意外年度基准
~|G`f\Ln" accommodation 通融；贷款
1B#iJZ} accommodation bill 通融票据；空头票据
`@xnpA]l accommodation party 汇票代发人
f
AY(ro9Q( account balance 帐户余额；帐户结余
7@R^B =pb account book 帐簿
LC7%Bfn! account collected in advance 预收款项
o2D;EUsNX account current book 往来帐簿
,|g&v/WlC% account of after-acquired property 事后取得的财产报告
x) j c account of defaulter 拖欠帐目
?8qN8rk^+ account payable 应付帐款
%Rt
5$+dNT account payee only [A/C payee only] 只可转帐；存入收款人帐户
Nwj M=GG account receivable 应收帐款
u4tv= +jh account receivable report 应收帐款报表
Tn"@u&P
* account statement 结单；帐单；会计财务报表
{%_D> y account title 帐户名称；会计科目
W|Cs{rBc? accountant's report 会计师报告
99\ lZ{f( Accountant's Report Rules 会计师报告规则
+[ng99p accounting and auditing procedure 会计与审计程序；会计与核数程序
V%(T#_ E/6 Accounting Arrangements 《会计安排》
An_3DrUFV_ accounting basis 会计基础
KVevvy)W accounting by Official Receiver 破产管理署署长呈交的帐目
u9{SG^ Accounting Circular 《会计通告》
N\"Hf=Y(~ accounting class 会计类别
F}.R -j# accounting date 记帐日期；会计结算日期
;}lsD1S: accounting for money 款项核算
J%]5C}v \ Accounting Officer 会计主任
1#3eY? Nb accounting period 会计报告期；会计期
K]1| #`n accounting policy 会计政策；会计方针
b")O#v. accounting practice 会计惯例
Z;z,dw accounting principle 会计准则
)(OGo`4Qz accounting record 会计记录
^RE[5h6^q accounting report 会计报告
L&KL]n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P2&0bNY Accounting Society of China 中国会计学会
HVdB*QEH accounting statement 会计报表
xS(VgP&YGO accounting system 会计制度；会计系统
d}aMdIF!e accounting transaction 会计事项；帐务交易
G6}!PEwM accounting treatment 会计处理
#
0d7 accounting year 会计年度
<Mndr 8 H accretion 增值；添加
SKF0p))BJ accrual 应计项目；应累算数目
'C=(?H )M accrual basis 应计制；权责发生制
s",G
w]8 accrual basis accounting 应计制会计；权责发生制会计
@Gw.U>"!C accrue 应累算；应计
]XcWGQv~ accrued benefit 应累算利益
a ]:xsJ~ accrued charges 应计费用
?\I@w4 accrued cumulative preference share dividend 应累算的累积优先股股息
6"[J[7up accrued expenses 应累算费用
0nvT}[\H* accrued interest payable 应付利息；应计未付利息
'0^lMQMg accrued interest receivable 应收利息；应计未收利息
ly69:TR7I accrued right 累算权益
' pyIMB?x accruing profit 应累算的利润
od$$g( accumulated fiscal reserve 累积财政储备
pHowioFx accumulated profit 累积利润；滚存溢利
>7)QdaB accumulated reserve 累积储备
<00nu'Ex1v accumulation of surplus income 累积收益盈余
\x<,Ma=D acquired assets 既得资产
] *U+nG acquisition 收购；购置；取得
#)m [R5g( acquisition cost 购置成本
Em4'b1mDX% acquisition expenses 购置费用
H ?eG5 acquisition of 100% interest 收购全部股权
2c51kG77E acquisition of control 取得控制权
Q8A+\LR~) acquisition of fixed assets 购置固定资产
# F6<N]i acquisition of shell “买壳”
mE;^B%v acquisition price 收购价
(0l>P]"n act of God 天灾
d}
5 acting partner 执事合伙人
A#{I- *D[ active market 买卖活跃的市场；交投畅旺的市场；旺市
p I.~j]*:{ active partner 积极参与的合伙人
^hsr/| active trading 交投活跃
G*=&yx."E actual circulation 实际流通
jd2 p~W actual cost 实际成本
]N,'3`&:: actual expenditure 实际开支；实际支出
n^rbc ;} actual income 实际入息；实际收入；实际收益
!acuOBv, actual market 现货市场
h+7U'+|%A actual price 现货价；实际价格
j >`FZKxp actual profit 实际利润
G0kF[8Am actual quotation 实盘；实际价位；实际报价
PbY.8d%2/k actual year basis 按实际年度计算
$2Awp@j actuals 实货
8#R%jjr%T actuarial investigation 精算调查
G ({5Lj gW actuarial principle 精算原则
QkWEVL@uM actuarial report 精算师报告
fT{jD_Q+3 Actuarial Society of Hong Kong 香港精算学会
^Y !$WP actuarial valuation 精算师估值
W4qnXD1n actuary 精算师
^$mCF%e8H ad referendum agreement 暂定协议；有待覆核的协定
4`'Rm/) ad valorem duty 从价税；按值征税
9=FH2|Z ad valorem duty system 从价税制
Q-A_ 8 ad valorem fee 从价费
iaQfxQP1w% ad valorem tariff 从价关税
z8 r?C additional allowance 额外免税额
@ My
RcC additional amount for unexpired risk 未过期风险的额外款额
&xvNR=K[` additional assessable profit 补加应评税利润
E:O/= cT additional assessment 补加评税
e\O625 additional commitment 额外承担
ADM!4L(s4} additional commitment vote 额外承担拨款
P8H2v_)X& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SmRFxq tN additional dependent parent allowance 供养父母额外免税额
B
qIN U additional provision 额外拨款
w11L@t[5W8 additional stamp duty 附加印花税
CKSs(-hkJ additional tax 补加税罚款；补加税款
ks69Z|D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1d842 pt adjudged bankrupt 被裁定破产
<;@E
.I\N adjudicated bankrupt 裁定破产人
[h_d1\ Cr adjudication fee 裁定费；评定印花税额手续费；评估契据费
i-#D c (9 adjudication of bankruptcy 裁定破产；宣告破产
-;;m/QM adjudication of insolvency 裁定无力偿还债务
m& #D ~ adjusted actual 经调整的实数；调整后的实数
xIV#}z0 adjusted current assets 经调整的流动资产；调整后的流动资产
Q/J <$W*, adjusted figure 经调整的数字；调整后的数额
mwn$ey&QE adjusted liabilities 经调整的负债；调整后的负债
1vA J(O{- adjusted loss 经调整的亏损；调整后的亏损
+ rM]RFi adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+6~zMKp adjusted profit 经调整的利润；调整后的利润
}A[5\V^D* adjusted surplus 经调整的盈余额；调整后的盈余额
K{9Vyt9,$ adjusted value 经调整的价值；调整后的价值
.g7\+aiTUd adjustment 调整；修订；理算〔保险〕
IGo5b-ds adjustment centre 调剂中心
C!nbl+75 adjustment lag 调整过程的时间差距；调整时差
k nzo 6 adjustment mechanism 调整机制
(LMT ' adjustment of loss 亏损调整
4N1)+ W8k* adjustment process 调整过程；调整程序
;5 adjustment range 调整幅度
:T>OJ"p administered exchange rate 受管制汇率
i7rk%q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n<@C'\j@ administration expenses 行政费用
#Uep|A administration fee 手续费；行政费
1(_[awBx administration in bankruptcy 破产管理
Su[(IMw administration order 遗产管理令
E$A=*-u administrator 管理人；遗产管理人
@7;}6,) administrator of the estate 遗产管理人
Q'hs,t1< admission of debt 债项承认书
|eFaOL| admission of proof 接纳债权证明
~$rSy|19 advance 放贷款项；垫付款项；预支款项；预付款项
mVN\ advance account 暂支帐目；预付款帐户
(dy: d^ advance compensation 预付补偿金
K@oy vJ$ advance from shareholder 股东垫款
} 7K~- advance pending reimbursement 预支以待日后付还
[ \%a7ji# advanced economy 先进经济体系
}[PC
YnS advancement 预付；预付财产
qP zxP @4
advances warrant 垫款令
jK%Lewq advancing 贷出
(dx~l MI adverse balance 逆差
@k# xr adverse exchange 逆汇
T1 1>&K) advertisement addressed to shareholders 在报章刊登的致股东通告
x8C
* advice for collection 托收通知书
_KBa`lhE advice of drawing 提款通知书；汇票通知书
\/nSRAk advice of payment 付款通知
-G '3&L4
D Advisory Committee [Securities and Futures Commission]
] r%fAm j 谘询委员会〔证券及期货事务监察委员会〕
``@e7~F{ Advisory Committee on Diversification 经济多元化谘询委员会
}AiF 7N0 affidavit 誓章；遗产申报誓章
V&/Cb&~Uw affidavit of no receipt 述明无收款的誓章
e~ 9g~k]s affiliate 联号；联营公司；附属公司
FF7?|V !Q affiliated company 附属公司；联号；联营公司
eL V [U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ytb1h Fs affordability 负担能力
S)'&+HamI African Development Bank [AfDB] 非洲开发银行
ELg$tc after-acquired property 事后取得的财产
sXT8jLIf after-hours dealing 市后交易
+tG' after-tax profit 税后盈利；税后利润；税后溢利
\.GA" _y agency agreement 代理协议
1=z\,~ b agency expenses 代理机构的开支
CL?=j| Ea agency fee 代理费
&Z9rQH81f> Agency Law 《代理法》
Po.by~| agent 代理人；承销人
i[z#5;x+< agent of company 公司代理人
U'Y ,T$Q agent's fee 代理人费；经纪费
ttt4h aggregate 总计；总数；总体数字
!9.\A:G aggregate amount 总款额；总额
"5Z5x%3I aggregate assets and liabilities 总体资产与负债
vIZF I aggregate at constant price 按固定价格计算的总体数字
lS!O(NzqE' aggregate demand 总需求
2^Z"4t4 aggregate gross position 总持仓量
`=B v+ aggregate limit 总限额
u@`y/,PX aggregate of salaries tax 合计薪俸税
!kH 1| aggregate performance 总体表现；总体业绩
0,8RA_Ca} aggregate supply 总体供应
C~nL3w aggregate surplus 总盈余
3{Zd<JYg4- aggregate total 整体总额
ZsYY)<n aggregate value 总值；合计价值
l&m Y}k aggregated basis 合计基准
v0bP|h [t aggregated net chargeable income 合计应课税入息实额
~E vGNnTL aggregation 合并计算；合计；总和
u?>8` ]r aggregation of incomes of husband and wife 夫妇入息合并计算
6 4<*\z_ aggregation of property 财产的总和
q$`>[&I~) agio 差价；贴水
)YZx]6\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》
Sw? EF8}[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ax K/YE7t 《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》
[ L
' > Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6JR FYgI 《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》
ivt ~ S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v_pFI8Cz) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0xaK"\Q agreement for a settlement 授产协议
[l7n "gJ~ agreement for assignment 转让协议
+Z=y/wY agreement for sale 售卖协议；买卖协议
f|3L eOyz agreement for sale and purchase 买卖协议
~0}d=d5g agreement for the payment of interest 支付利息协议
^7t1 'A8e< agreement for the repayment of money 还款协议
*/|<5X;xIA agreement of reinsurance 再保险协议
d7 :=axo, Agricultural Bank of China 中国农业银行
'TA
!JB+ air passenger departure tax 飞机乘客离境税
p Tncx%!W5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kjOkPp airport tax 机场税
lg{/5gQG alcohol duty 酒精税
!-&;t7R alienation 让与；让渡；转让
$' ::5 1 alimony 生活费；赡养费
GNHW bC6_m All Ordinaries Index [AOI] 所有普通股指数
Wd ga(8t all risks 全险；综合险
g'2; /// All Sales Record for Stock Market 《股票市场成交报告》
e+<9Sh 7& Allied Capital Resources Limited 新联财务有限公司
X/ m~^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'tjqfR allocation letter 拨款信件
\6ais K allocation of fund 分配款项；预留款项
p9 S>H allocation of profit 利润分配；溢利分配
7m tg allocation warrant 拨款令
][Y C.J allotment 分配；配股
!! cN4X allotment notice 股份配售通知；配股通知
g8" H{u allotment of shares 股份分配
\]dvwN3x allowable 可获宽免；免税的
Az:A,;~+,! allowable business loss 可扣除的营业亏损
+jKu^f 6 allowable expenses 可扣税的支出
}_7 allowance 免税额；津贴；备抵；准备金
~)6EH`- allowance for debts 债项的免税额
7" )~JBH allowance for depreciation by wear and tear 耗损折旧免税额
\: B))y?}d allowance for funeral expenses 殡殓费的免税额
*u < ZQq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FJT0 lC allowance for repairs and outgoings 修葺及支出方面的免税额
*55unc allowance to debtor 给债务人的津贴
n8`WU3& alteration of capital 资本更改
D#^euNiWd alternate trustee 候补受托人
u*rHKZ9i amalgamation 合并
q0NToVo@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ksUF(lYk ambit of charges 征税范围；收费范围
k^zU; amended valuation 经修订的估值
.>LJ(Sx9b American Commodities Exchange 美国商品交易所
Z'|k M! American Express Bank Limited 美国运通银行
dfZ`M^NU American Stock Exchange 美国证券交易所
s . +`"rK amortization 摊销
v I,T1%llu amount due from banks 存放银行同业的款项
oa`7ClzD amount due from banks abroad 存放海外银行同业的款项
~@T`0W-Py amount due from holding companies 控股公司欠款
i)$<j!L amount due from local banks 存放本港银行同业的款项
Wv ~&Qh} amount due to banks 银行同业的存款
x@[6u amount due to banks abroad 海外银行同业的存款
k~,
k@mR amount due to holding companies 控股公司存款
,ne3uPRu7~ amount due to local banks 本港银行同业的存款
O%px>rdkY amount due to outport banks 外埠银行同业的存款
ud"Kko Rt amount for note issue 发行纸币的款额
=1<v1s|)q amount of bond 担保契据的款额
wxT( ktE amount of consideration 代价款额
O{Z${TC[ amount of contribution 供款数额
;82 ?ACCP amount of indebtedness 负债款额
0sB[]E|7[s amount of principal of the loan 贷款本金额
a|4Q6Ycu amount of rates chargeable 应征差饷数额
'rA(+-.M; amount of share capital 股本额
6 2K#rR S amount of sums assured 承保款额
bf y= amount of variation 变动幅度
! / =.~B amount of vote 拨款数额
zJ@^Bw;A^@ amount payable 应付款额
ntW1 )H'o amount receivable 应收款额
Pw5[X5.DX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QZ*gR#K]Sz analysis 分析
[ugr<[6 ancillary risk 附属风险
MV07RjeS annual account 周年帐目；周年帐目报表；年度决算；年结
G& "O)$h annual accounting date 年结日期
t+{vb S 0 annual allowance 每年免税额；年积金；年度津贴；年津
'|<S`,'#hg annual balance 年度余额
&:1q3 gDm annual disposable income 每年可动用收入
usC$NVdm annual estimates 周年预算
'}"&JO~vPj annual fee 年费
+ oL@pp0 annual general meeting 周年大会
\1QY=} annual growth rate 年增率；每年增长率
*kEzGgTzoS annual long-term supplement 长期个案每年补助金
8DM! ]L annual pensionable emolument 可供计算退休金的年薪
? nq%'<^^ annual report 年报
<Y$(
l szT Annual Report on the Consumer Price Index 《消费物价指数年报》
)V&hS5P=S annual return 周年报表；周年申报表；每年报税表格
`PSjk F( Annual Return Rules 《周年报表规则》
2<n@%'OQp annual review of consumer prices 每年消费物价回顾
aPQ xpK? annual roll-forward basis 逐年延展方式
qv'w 7T annual salary 年薪
[+!&iN annual statement 年度报表；年度决算表
E>`|?DE@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
j0s$}FPUI annuitant 年金受益人
O~Bh(_R& annuity 年金
W!Fc60>p@f annuity contract 年金合约
ia_l P annuity on human life 人寿年金
(NN;1{DB8 antecedent debt 先前的债项
RgZ9ZrE\ ante-dated cheque 倒填日期支票
L0GQH;Y,h anticipated expenditure 预期开支
\ f)GW$` anticipated net profit 预期纯利
1l Cr? anticipated revenue 预期收入
Ok fxX&n anti-inflation measure 反通货膨胀措施
./L)BLC i anti-inflationary stance 反通货膨胀立场
\Pcn D$L apparent deficit 表面赤字
.t/@d(R apparent financial solvency 表面偿债能力
,Q0H)// ~ apparent partner 表面合伙人
M |f V7g application for personal assessment 个人入息课税申请书
V Ew| N) application of fund 资金应用
t[@>u'YKt application to release as liquidator and to destruct the books of accounts and documents
\O\q1
s~ 申请免除清盘人职务及毁灭帐簿与文件
beSU[ appointed actuary 委任精算师
XUD Ztxa appointed auditor 委任核数师；委任审计师
gga}mqMv= appointed trustee 委任的受托人
yxU9W,D v appointer 委任人
jL'`M%8O apportioned pro rata 按比例分摊
#<EYO apportionment 分配；分摊
Svr UXf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e `OQ6|.k8 apportionment formula 分摊方程式
tw&v@HUP apportionment of estate duty 遗产税的分摊
5$+ssR_?k appraisal 估价；评估
iRbe$v&N appreciable growth 可观增长
*> 1^q9M appreciable impact 显着影响
0/9]T Ic appreciable increase 可观增长
ivyaGAF}+o appreciation 增值；升值
_x |.\j appreciation against other currencies 相对其他货币升值
3!vzkB r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`b%l ojT. appreciation tax 增值税
1X&jlD? appropriation 拨款；拨用；拨付
e =r
b appropriation account 拨款帐目
K[LuvS Appropriation Bill 拨款法案
) nFyHAy- appropriation-in-aid system 补助拨款办法
u05Yy&(f approved assets 核准资产
1@Ju sS0^K approved basket stock 认可一篮子证券
$EX(- !c approved budget 核准预算
_(I6o approved charitable donation 认可慈善捐款
=I@I approved charitable institution 认可慈善机构
]V_A4Df approved currency 核准货币；认可货币
i^V(LGQF approved estimates 核准预算
ODhq
`? (N approved estimates of expenditure 核准开支预算
xwi6#> approved overseas insurer 核准海外保险人
c+ByEP4EG approved overseas trust company 核准海外信托公司
:7mHPe }( approved pooled investment fund 核准汇集投资基金
B?- poB& approved provident fund scheme 认可公积金计划
u6 Lx3 approved provision 核准拨款
q LP/z approved redeemable share 核准可赎回股份
:9Jy /7/ approved regional stock 认可地区性证券
/zoy,t-i approved retirement scheme 认可退休金计划
z|X6\ 8f approved subordinated loan 核准附属贷款
cD}]4 arbitrage 套戥；套汇；套利
H-U _ arbitrageur 套戥者；套汇者
V)N{ Fr)& arbitrary amount 临时款项
XmwAYf arrangement 措施；安排；协定
u3GBAjPsIk arrears 欠款
~ BX=n9 arrears of pay 欠付薪酬
[/%N2mj arrears of revenue 逾期未收税款；逾期未收的帐项
m[7 4 p articles of association 组织章程；组织细则；组织章程细则
f'H|K+bO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>]z^. U7= ascertainment of profit 确定利润
Z6A-i@ "Asia Clear" “亚洲结算系统”
nSC2wTH!1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F=
%A9b_a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?Ve I lD Asian Development Fund [ADF] 亚洲发展基金
; R[3nb9% Asian dollar bond 亚洲美元债券
"Y=`w,~~ Asian dollar market 亚洲美元市场
T'@+MA) ~ Asian dollar rate 亚洲美元利率
>m . . Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oPM*VTMA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
13`Mt 1R asked price 沽盘；喊价；索价；卖方报价
|K06 H
?6X assessable income 应评税入息
v {fcQb assessable loss 应评税亏损
i i- AE L assessable profit 应评税利润
>3Q|k{97 assessable value 应评税值
y!.jpF'uI assessed profit 估定利润
RZ xw r assessed value 经评估价值
=R|XFZ, assessment 评税；评定；估价；评税单
Y`Io}h G$ assessment number 评税编号；估价编号
6/Xs}[iJ assessment of additional tax 补加税评税
dK4rr O assessment of performance 业绩评估；实绩评价
Z>Mv$F" p: Assessor 评税主任
2R.L LE asset price bubbles 资产价格泡沫
_Uq' N0U asset-backed securities 具资产保证的证券
<.B+&3') assets accretion 资产增值
Mjy:k|aY" assets and liabilities 资产与负债
a4=(z72xe assets betterment statement 资产递增表；资产改进表
$R1I(sJ assets lending 实物放款；有抵押贷款
,0 q1Id assets of the company passing on the death 死者去世时转移的公司资产
yi>A ogQ, assets pledged as security for liabilities 用作负债抵押的资产
.
yg# assets portfolio 资产投资组合
Cl]?qH*: assets price 资产价格
@XV&^l - assets quality 资产质素
ACdPF_Y] assets realization 资产变现
h%Nd89// assets refinancing arrangement 资产再集资安排
,7]hjf_h assets securitization 资产证券化
A>1$?A8Q assets situated outside Hong Kong 在香港以外地方的资产
n]ba1t8ZA assets stripping 削减资产；拆卖资产
'=n?^EPE3 assets value 资产值
4^F% bXJ) assignee 承让人
N+rU|iM a. assignment 转让；转让书；转让契
'#Au~5 assignment of interest 权益转让
=I @t%Y assignment of letters patent and trade mark 专利证书及商标转让
r(46jV.sD: assignment of property 物业转让；物业转让书
L2ydyXIsd assignment right 转让权
_y_}/ assignor 转让人
{YzCg f associate 有联系的人；有关连人士；相联者；合伙人；联系人
f 7lj,GAZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yXJ25Axb associate member 附属会员
DfD
>hf/ associated body corporate 相联法人团体
2!D z9m3 associated company 相联公司；联属公司
E,}{ iqAb associated corporation 相联法团
7|DG1p9C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v{VF>qE P 公认会计师公会〔英国〕
o g5VB Association of Futures Exchange Brokers 香港期货经纪协会
)hXTgUZa Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Gl1XRNy C association of underwriters 承保人组织
*;Mi/^pzK assumption of control 接管
|'nQvn:{ assurance 担保；保险；转易；转易书
VAz4@r7hkq assurance of interest 权益的转易
ApXf <MAy at 19XX price 按一九ＸＸ年价格计算
zVq!M-e at a discount 按赔价计算；按贴水价格计算；打折扣
f\]?, at a premium 按溢价计算；按升水价格计算
<gkE,e9 at call 通知付款；按通知
alaL/p{O at constant market price 按固定市价计算
Yi*F; V at constant price 按固定价格计算
&>,;ye>A at cost 按成本计算
K8;SE ! at current market price 按当时市价计算；按现时市价计算
Z~~6y6p at current price 按当时价格计算；按现时价格计算
3R+% C* 7 at factor cost 按要素成本计算；按生产要素成本计算
o$sD 9xx at money-of-the-day price 按付款当日价格计算
%o0b~R at or better 按指定或较佳价位〔买卖指令〕
P 0,]`w at par 按面值计算；平价
IR6 W'vA at sight 见票即付
@MES.g at the close 按收市盘
/ \w4k at the opening 按开市盘
f^ui Zb attestation 见证；见证条款
4]h/t&ppq at-the-money option 平价期权
Wi S3W;
attorney 受权人；受托代表人
rPaJ<>Kz attornment 新拥有人承认书
&q-&%~E@ attributable profit 可归属利润
AG@gO m attributable share value 可归属股份价值
c>_ti + Auckland Stock Exchange 奥克兰证券交易所
)S g6B;CJ auction 拍卖
D_DwP$wSo auctioneer 拍卖商
ub-3/ T audit 审计；核数
[a2]_]E% Audit Commission 审计署
b>; ? { Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]#)(D-i 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〕
|Vx [ audit review 帐目审查
+'<P W+U$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"GO!^ZG] audited account 审计帐目；经审计的帐目
e U1F7LS audited annual account 经审计的周年帐目
ez ,.-@O audited balance sheet 经审计的资产负债表
"?NDN4l* auditor 核数师；核数主任；审计师
s6,~J F^ auditor's certificate 核数师证明书；审计师证明书
Wigt TAh4 auditor's report 核数师报告；审计师报告
bC
` <A Aussie bond 澳元债券
z1 mB Hz6 austerity budget 紧缩预算
A@}5'LzL Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J\L'HIs Australia All Ordinaries Index 澳洲所有普通股票指数
Vp/XVyL}R Australian Dollar [AUD] 澳元
i%K6<1R;y{ Australian Options Market 澳大利亚期权市场
3^7+fxYWo Australian Securities Commission 澳洲证券事务监察委员会
oMQ4 q{&| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z1J)./BO Australian Stock Exchange 澳大利亚证券交易所
>1j#XA8 Austrian Schilling [ATS] 奥地利先令
q]? qeF[ authentication 认证；鉴证
8G:/f3B = authority to purchase 委托购买证；委购书
I2 [Z0G@&= authorization 认可；核准；授权；授权书
<=M 5)# authorization by direction 指示授权
3 7 BS J authorization by instruction 指令授权
P0l
fK} authorization by warrant 令状授权
5n3yc7NPP authorization of unit trust 单位信托的认可
\f9WpAY authorized agent 指定代理人
gk%n F authorized capital 法定资本
gNB+e5[; 2 authorized clerk 出市员
>3!~U.AA'x authorized dealer 认可交易商
o[ZjXLJzV authorized financial institution 认可财务机构
B$ eM authorized fund 认可基金
):$KM{X authorized fund house 获授权的基金公司；认可基金公司
OcT Wq authorized institution 认可机构
YEu+kBlcQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
os/h~,= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fsL9d} authorized insurer 获授权保险人；获认可承保人
@ +b$43 ^ authorized investment 特准投资项目
f24W*#IX authorized person 获授权人
q /EX`%U authorized representative 获授权代表
*9\ j1Nd authorized share capital 法定股本
${Un#]g automated quotation system 自动报价系统
xt^1,V4Ei~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}Va((X w 自动交易系统〔香港期货交易所有限公司〕
/wJ#-DZ automatic adjustment mechanism 自动调整机制
& =[!L0{ automatic adjustment system 自动调整系统
@z1QoZ^w Automatic Clearing House 自动票据交换所
\zBi-GI7 automatic exchange rates accumulation system 自动化汇率累集系统
ZNBowZI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
` UsJaoR#f automatic teller machine [ATM] 自动柜员机
?Lg<)B9
autopay 自动转帐
X
_ZO )| available assets 可用资产
D 6bYg ` available fiscal reserve 现存财政储备
|+
F ~zIu' available profit 可用利润
1#d2 +J* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/e2zH average 平均；平均数；海损
\ S;[7T average basic salary 平均基本薪金
}yT /Ul U average consumer expenditure 平均消费开支；一般消费开支
]}L'jK
0 average cost 平均成本
T!c|O3m average cost of land production 增辟土地平均成本
H Md? ` average daily turnover 平均每日成交额
Nc\DXc-N
average daily wage rate 平均每日工资率
*Jsb~wta average expenditure pattern 平均开支模式
XDPR$u8hM average growth rate 平均增长率
<x}wy+SG average net fixed assets 固定资产平均净值
NXOXN]=c< average of relatives 相对价格平均数
%~Yo{4mHs average price 平均价格
; Nn( average propensity to consume 平均消费倾向；一般消费倾向
v9f+ {Y%- average propensity to save 平均储蓄倾向；一般储蓄倾向
jEBn"]\D average rate 平均率
oMbd1uus average revenue 平均收入；平均收益
: s
* average stock 平均库存；平均存货
|5~Oh`w average yearly rent 平均年租
rI$NNk'A avoidance of double taxation 避免双重课税
>?^oxB"<Gc avoidance of tax 避税
