A:
>qSO,$ A share Ａ股；甲类股份
uYG #c(lc abatement of tax 减税；减扣免税额
)_Z]=5Ds ABN AMRO Bank N.V. 荷兰银行
BsoFQw4$9 above-the-line expenditure 线上项目支出；经常预算支出
Y2RxD\!Z above-the-line receipt 线上项目收入；经常预算收入
>WGX|"!" ABSA Asia Limited 南非联合亚洲有限公司
m] +X }| absolute change 绝对数值变更
9'L1KQ absolute expenditure 实际开支
ucIVVT(u absolute guideline figure 绝对准则数字
T{5M1r absolute interest 绝对权益
eukX#0/^ absolute order of discharge 绝对破产解除令
z6GL,wo# absolute profit margin 绝对利润幅度
cP}5}+ absolute value 实值；绝对值
5Ws:Ei{R absolutely vested interest 绝对既得权益
avYh\xZ absorbed cost 已吸收成本；已分摊成本
n?TO!5RZK absorption 吸收；分摊；合并
; Xnk+ absorption rate 吸收率；摊配率；分摊率
IqR[&T)lj ACB Finance Limited 亚洲商业财务有限公司
O3sla bE# acceptable form of reciprocity 合理的互惠条件
Yke<Wy 1 acceptable rate 适当利率；适当汇率
{[(W4NAlH acceptance agreement 承兑协议
.#:@cP~v acceptance for honour 参加承兑
r9p?@P\:[ acceptor 承兑人；接受人；受票人
-o! saX< acceptor for honour 参加承兑人
2c*VHIl; accident insurance 意外保险
~m,mvRS Accident Insurance Association of Hong Kong 香港意外保险公会
\? 5[R R accident insurance scheme 意外保险计划
JC Cx 5 accident year basis 意外年度基准
ND)M3qp2( accommodation 通融；贷款
I(iGs I accommodation bill 通融票据；空头票据
f_z2#,g accommodation party 汇票代发人
>X@.f1/5X account balance 帐户余额；帐户结余
zWKrt.Dg account book 帐簿
QjW~6Z.tI account collected in advance 预收款项
*YiD B?Si account current book 往来帐簿
m \R@.jkZ account of after-acquired property 事后取得的财产报告
;&7qw69k account of defaulter 拖欠帐目
#/& q account payable 应付帐款
)VSGqYr# account payee only [A/C payee only] 只可转帐；存入收款人帐户
_z VbqRHlw account receivable 应收帐款
3!ajvSOI9j account receivable report 应收帐款报表
bOnukbJ account statement 结单；帐单；会计财务报表
j,gM+4V^ account title 帐户名称；会计科目
DcFV^8O& accountant's report 会计师报告
.q'FSEkMJ Accountant's Report Rules 会计师报告规则
h:US]ZC^Z accounting and auditing procedure 会计与审计程序；会计与核数程序
6 ^6uK Accounting Arrangements 《会计安排》
cSH tl<U Y accounting basis 会计基础
B <|q{D$N/ accounting by Official Receiver 破产管理署署长呈交的帐目
1 *eWvYo1 Accounting Circular 《会计通告》
A-@-?AR accounting class 会计类别
6832N 3= accounting date 记帐日期；会计结算日期
Hsux>+Q accounting for money 款项核算
%Pt[3> Accounting Officer 会计主任
unbcz{&Hb[ accounting period 会计报告期；会计期
Q>+_ W2~] accounting policy 会计政策；会计方针
ej??j<] accounting practice 会计惯例
CO6XIgTe accounting principle 会计准则
zL[ U; accounting record 会计记录
p lz=G}Y accounting report 会计报告
XQJV.SVS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}gi`?58J6 Accounting Society of China 中国会计学会
^HU=E@ accounting statement 会计报表
sV Z}nq{ accounting system 会计制度；会计系统
# 8-P accounting transaction 会计事项；帐务交易
% 'L= accounting treatment 会计处理
KlSY^(kHR accounting year 会计年度
s3fG X|; accretion 增值；添加
X f' accrual 应计项目；应累算数目
M#22Zfxq accrual basis 应计制；权责发生制
@?($j)9} accrual basis accounting 应计制会计；权责发生制会计
3 ` C3+ accrue 应累算；应计
~ jrU#<'G9 accrued benefit 应累算利益
J3!k*"P accrued charges 应计费用
"p_[A accrued cumulative preference share dividend 应累算的累积优先股股息
5"Xo R) accrued expenses 应累算费用
9BgQ oK@ accrued interest payable 应付利息；应计未付利息
rqG6Ll`=+ accrued interest receivable 应收利息；应计未收利息
k+>p!1 accrued right 累算权益
U] R|ej accruing profit 应累算的利润
_ jM6ej< accumulated fiscal reserve 累积财政储备
Lh5+fk~i~8 accumulated profit 累积利润；滚存溢利
l<+,(E= accumulated reserve 累积储备
<P
Z\qE*+y accumulation of surplus income 累积收益盈余
_ZvX" {y~ acquired assets 既得资产
g]hn@{[ acquisition 收购；购置；取得
[ + [fD acquisition cost 购置成本
fe ]T9EDA acquisition expenses 购置费用
^dp[ Z,[1z acquisition of 100% interest 收购全部股权
Ni;{\"Gt acquisition of control 取得控制权
=K&q;;h acquisition of fixed assets 购置固定资产
&b#NF1Q. acquisition of shell “买壳”
vA $BBXX acquisition price 收购价
D\i8rqU/l act of God 天灾
s 13 d* acting partner 执事合伙人
rH9|JEz active market 买卖活跃的市场；交投畅旺的市场；旺市
,1 9" [:WN active partner 积极参与的合伙人
Q !$kUcky9 active trading 交投活跃
q?b)zeJ actual circulation 实际流通
39^uLob actual cost 实际成本
;kcFQed\w actual expenditure 实际开支；实际支出
^gVbVz[17 actual income 实际入息；实际收入；实际收益
Zp P6Q actual market 现货市场
lVK F^-i actual price 现货价；实际价格
,HjHt\!~< actual profit 实际利润
/)HEx&SQmZ actual quotation 实盘；实际价位；实际报价
N6 Cc%, actual year basis 按实际年度计算
m]b.P,~v actuals 实货
j l|X$w actuarial investigation 精算调查
i _Q4bhVj actuarial principle 精算原则
r' }k`A 5> actuarial report 精算师报告
@e D2<e Actuarial Society of Hong Kong 香港精算学会
W71#NjM2Z actuarial valuation 精算师估值
EC&19 actuary 精算师
8CHf. SXh ad referendum agreement 暂定协议；有待覆核的协定
m_Y}> ad valorem duty 从价税；按值征税
|@uh q>& ad valorem duty system 从价税制
p RfHbPV? ad valorem fee 从价费
Wn)A/Z ^r ad valorem tariff 从价关税
.m
% x-i additional allowance 额外免税额
N_~W u additional amount for unexpired risk 未过期风险的额外款额
v,O&UrZ additional assessable profit 补加应评税利润
vmQ
DcCw additional assessment 补加评税
Ymh2qGcj]8 additional commitment 额外承担
E!]rh,mYK additional commitment vote 额外承担拨款
:j!_XMyT: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wz2)seZY additional dependent parent allowance 供养父母额外免税额
{s^n|b} additional provision 额外拨款
So0,) additional stamp duty 附加印花税
W!Os ci additional tax 补加税罚款；补加税款
oI"Fpo Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SX<>6vH& adjudged bankrupt 被裁定破产
0DjB qh$ adjudicated bankrupt 裁定破产人
( ]uoN4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
;{# M adjudication of bankruptcy 裁定破产；宣告破产
D"> <S<C\C adjudication of insolvency 裁定无力偿还债务
e2H'uMy;& adjusted actual 经调整的实数；调整后的实数
!!Gi.VL adjusted current assets 经调整的流动资产；调整后的流动资产
v nT
adjusted figure 经调整的数字；调整后的数额
v?iH}7zb%Q adjusted liabilities 经调整的负债；调整后的负债
CX (yrP6; adjusted loss 经调整的亏损；调整后的亏损
`E%d $ 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
ZtZV:re= adjusted profit 经调整的利润；调整后的利润
a[OLS+zf!P adjusted surplus 经调整的盈余额；调整后的盈余额
]0nC;|]@Lx adjusted value 经调整的价值；调整后的价值
C3
c|@7FU adjustment 调整；修订；理算〔保险〕
h3 ZL0Fi* adjustment centre 调剂中心
G ?X,Y\Lp adjustment lag 调整过程的时间差距；调整时差
,}$x'8v adjustment mechanism 调整机制
5Ddyb% adjustment of loss 亏损调整
`Y9} 5p adjustment process 调整过程；调整程序
UVi/Be#| adjustment range 调整幅度
9(\ N+ administered exchange rate 受管制汇率
HG MH
g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<. ]& FPJ administration expenses 行政费用
GoGgw]h>x administration fee 手续费；行政费
]$%4;o4O administration in bankruptcy 破产管理
E8V\J administration order 遗产管理令
[IX !3I[J] administrator 管理人；遗产管理人
{ca^yHgGy administrator of the estate 遗产管理人
o".O#^3H% admission of debt 债项承认书
9S`b7U=P admission of proof 接纳债权证明
x6mq['_ advance 放贷款项；垫付款项；预支款项；预付款项
Qpu2RfP advance account 暂支帐目；预付款帐户
"U~@o4u; advance compensation 预付补偿金
<cd%n- advance from shareholder 股东垫款
c35vjYQx0 advance pending reimbursement 预支以待日后付还
WUQh[A41 advanced economy 先进经济体系
Fd=`9 N9 advancement 预付；预付财产
@g` ,'r advances warrant 垫款令
N`:b vr advancing 贷出
`'t;BXedz/ adverse balance 逆差
<OFqUp*l adverse exchange 逆汇
JH OBg{Wg advertisement addressed to shareholders 在报章刊登的致股东通告
2:0Y'\nn advice for collection 托收通知书
omU)hFvyS advice of drawing 提款通知书；汇票通知书
6>^k9cJp advice of payment 付款通知
m.X+s P-e Advisory Committee [Securities and Futures Commission]
Q ?<9 谘询委员会〔证券及期货事务监察委员会〕
! q1^X% a Advisory Committee on Diversification 经济多元化谘询委员会
fu;B ?mIn affidavit 誓章；遗产申报誓章
QE6-(/ affidavit of no receipt 述明无收款的誓章
--hnv/Aj I affiliate 联号；联营公司；附属公司
?a_q!,8: affiliated company 附属公司；联号；联营公司
yM ~D.D3H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!!pi\J?sk affordability 负担能力
Jm^jz African Development Bank [AfDB] 非洲开发银行
nf^k3QS\ after-acquired property 事后取得的财产
t| ,E x 7 after-hours dealing 市后交易
0X 6o after-tax profit 税后盈利；税后利润；税后溢利
qOanu agency agreement 代理协议
pNsLoNZ3w agency expenses 代理机构的开支
(M?Q9\X agency fee 代理费
_
q1|\E%`h Agency Law 《代理法》
\d`Sz
* agent 代理人；承销人
=1?y S3 agent of company 公司代理人
u 9Tl Xn agent's fee 代理人费；经纪费
#.xTAvD aggregate 总计；总数；总体数字
~#Mx&mZ aggregate amount 总款额；总额
U~c;W@T aggregate assets and liabilities 总体资产与负债
M)RQIl5 aggregate at constant price 按固定价格计算的总体数字
Q2PwO;E.`C aggregate demand 总需求
S}I=i>QB aggregate gross position 总持仓量
{iteC aggregate limit 总限额
1Ac1CsK* aggregate of salaries tax 合计薪俸税
g0$k_ aggregate performance 总体表现；总体业绩
>gl <$LQ?X aggregate supply 总体供应
t9l7
% +y aggregate surplus 总盈余
VAzJclB aggregate total 整体总额
u{ d` aggregate value 总值；合计价值
(pg9cM]NA aggregated basis 合计基准
)o,0aGo>Of aggregated net chargeable income 合计应课税入息实额
@=1``z# aggregation 合并计算；合计；总和
}Elce} aggregation of incomes of husband and wife 夫妇入息合并计算
b
DvbM aggregation of property 财产的总和
eF\C?4 agio 差价；贴水
00 TdX|V` 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》
nJ@hz K. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^ %^0x'" 《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》
9jO+ew Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U$Z}<8 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
f ebh1rUX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F4{<;4N0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p$ <qT^]& agreement for a settlement 授产协议
a06q-3zw agreement for assignment 转让协议
%tLq&tyeY agreement for sale 售卖协议；买卖协议
Jp0 .h8i agreement for sale and purchase 买卖协议
jXR+>=_ agreement for the payment of interest 支付利息协议
<r F agreement for the repayment of money 还款协议
7mBL#T2 agreement of reinsurance 再保险协议
>4b39/BM Agricultural Bank of China 中国农业银行
</ p.OaNe air passenger departure tax 飞机乘客离境税
Z;s-t \C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B/}>U HM airport tax 机场税
8m 0sEV> alcohol duty 酒精税
> S]')O$c alienation 让与；让渡；转让
;{20Heuz alimony 生活费；赡养费
S#dS5OX All Ordinaries Index [AOI] 所有普通股指数
S\(_"xJPp all risks 全险；综合险
N|}`p" All Sales Record for Stock Market 《股票市场成交报告》
aoS1Yt'@ Allied Capital Resources Limited 新联财务有限公司
r0>T7yPAK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3\7$)p+c allocation letter 拨款信件
qiN'Tuw9 allocation of fund 分配款项；预留款项
2B;QS\e" allocation of profit 利润分配；溢利分配
?YO%]mT P allocation warrant 拨款令
iI7~9SCE allotment 分配；配股
,,gYU_ V allotment notice 股份配售通知；配股通知
!NjE5USi allotment of shares 股份分配
Y}U w7\e allowable 可获宽免；免税的
x
,W+:l9~s allowable business loss 可扣除的营业亏损
sn% fE allowable expenses 可扣税的支出
kF .b) allowance 免税额；津贴；备抵；准备金
TH &B9 allowance for debts 债项的免税额
g~b'}^J allowance for depreciation by wear and tear 耗损折旧免税额
6np wu5! allowance for funeral expenses 殡殓费的免税额
a$m?if = allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%b9M\ allowance for repairs and outgoings 修葺及支出方面的免税额
f -5ZXpWs' allowance to debtor 给债务人的津贴
=KLYR UW alteration of capital 资本更改
QZo l( 2~Y alternate trustee 候补受托人
D.?gV_ amalgamation 合并
cA Ls;)z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%s> E@[s ambit of charges 征税范围；收费范围
/Z_ QCj amended valuation 经修订的估值
75f.^4/% American Commodities Exchange 美国商品交易所
rf@ 81Ds American Express Bank Limited 美国运通银行
|*i-Q @
D American Stock Exchange 美国证券交易所
WW=7QC i amortization 摊销
@$]h[ amount due from banks 存放银行同业的款项
h>?OWI amount due from banks abroad 存放海外银行同业的款项
q-#fuD^ amount due from holding companies 控股公司欠款
oLoa71Q} amount due from local banks 存放本港银行同业的款项
0P 42C{>'w amount due to banks 银行同业的存款
5]E5 V@C amount due to banks abroad 海外银行同业的存款
?$Pj[O^hl amount due to holding companies 控股公司存款
~m7+^c@, amount due to local banks 本港银行同业的存款
Y|F);XXIl amount due to outport banks 外埠银行同业的存款
-5K/ cK amount for note issue 发行纸币的款额
2X`M&)"X amount of bond 担保契据的款额
Y i`. zm amount of consideration 代价款额
1Jt%I'C? amount of contribution 供款数额
$.Ni' U amount of indebtedness 负债款额
Er)b( Kk amount of principal of the loan 贷款本金额
uvL|T4 8 amount of rates chargeable 应征差饷数额
0/ $ sr; amount of share capital 股本额
S%2qB;uw amount of sums assured 承保款额
UpILr\3U amount of variation 变动幅度
Eh+lL tZ amount of vote 拨款数额
rGs> {-T3 amount payable 应付款额
7+"X ^$ amount receivable 应收款额
U N/.T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ad `IgZ analysis 分析
/_P`xm+=AC ancillary risk 附属风险
Tb^9J7] annual account 周年帐目；周年帐目报表；年度决算；年结
\] K -<&f annual accounting date 年结日期
R[QE:#hT annual allowance 每年免税额；年积金；年度津贴；年津
rk|6!kry annual balance 年度余额
0W)_5f& annual disposable income 每年可动用收入
n !QjptQ annual estimates 周年预算
!wgj$5Rw. annual fee 年费
)'JSu=Ej annual general meeting 周年大会
/.r($S g^ annual growth rate 年增率；每年增长率
B }W^s;h annual long-term supplement 长期个案每年补助金
1K>4 i . X annual pensionable emolument 可供计算退休金的年薪
l< Y x annual report 年报
\xt! b^d0 Annual Report on the Consumer Price Index 《消费物价指数年报》
S<TfvQ\,"@ annual return 周年报表；周年申报表；每年报税表格
[ LCi, Annual Return Rules 《周年报表规则》
!E%!, annual review of consumer prices 每年消费物价回顾
w Z^/- annual roll-forward basis 逐年延展方式
[kCn6\_<V annual salary 年薪
2rxdRg'YLQ annual statement 年度报表；年度决算表
x;+ ,lP 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
(H$eXW7 annuitant 年金受益人
\ys3&<;b annuity 年金
2.6,c$2tB annuity contract 年金合约
Hl#o& *Ui" annuity on human life 人寿年金
3]'3{@{} H antecedent debt 先前的债项
#xmUND`@ ante-dated cheque 倒填日期支票
gU`QW_{ anticipated expenditure 预期开支
9} vWTt0 anticipated net profit 预期纯利
q9OIw1xQr* anticipated revenue 预期收入
k@w&$M{tPF anti-inflation measure 反通货膨胀措施
E^g6,Y:i9 anti-inflationary stance 反通货膨胀立场
#\}hN~@F apparent deficit 表面赤字
wdg[pt
/> apparent financial solvency 表面偿债能力
1||e !W apparent partner 表面合伙人
V 1ug.Jv^ application for personal assessment 个人入息课税申请书
_Qv4;a application of fund 资金应用
)YZ41K5N application to release as liquidator and to destruct the books of accounts and documents
_u >+H# 申请免除清盘人职务及毁灭帐簿与文件
J(Bn
n appointed actuary 委任精算师
V #=N?p appointed auditor 委任核数师；委任审计师
RR"#z'zQ appointed trustee 委任的受托人
5+U~ZW0|+ appointer 委任人
I0Vm^\8 apportioned pro rata 按比例分摊
:7R \"@V4 apportionment 分配；分摊
xe5>)\18- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rJAY7/u apportionment formula 分摊方程式
"PX~Yc apportionment of estate duty 遗产税的分摊
|PWLFiT(> appraisal 估价；评估
Qwb @3{ appreciable growth 可观增长
IcA]<}0!"v appreciable impact 显着影响
r@_;L> appreciable increase 可观增长
8'zwy d3 appreciation 增值；升值
c6e?)(V> appreciation against other currencies 相对其他货币升值
_%t w#cM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U<*dDE~z appreciation tax 增值税
lU\|F5O@# appropriation 拨款；拨用；拨付
qB8<(vBP+ appropriation account 拨款帐目
%hXa5}JL Appropriation Bill 拨款法案
a(m#GES appropriation-in-aid system 补助拨款办法
j#-74{Y$
J approved assets 核准资产
7|{Q Av approved basket stock 认可一篮子证券
} \1V;T approved budget 核准预算
4-m}W;igu approved charitable donation 认可慈善捐款
ddw!FH2W
( approved charitable institution 认可慈善机构
!XK p_v approved currency 核准货币；认可货币
5~\W!|j/ approved estimates 核准预算
tvd/Y|bV= approved estimates of expenditure 核准开支预算
)&*&ZL0 approved overseas insurer 核准海外保险人
Jap
v<lV% approved overseas trust company 核准海外信托公司
0hPm,H*Y] approved pooled investment fund 核准汇集投资基金
.9`.\v6R approved provident fund scheme 认可公积金计划
0py0z E6,, approved provision 核准拨款
Sn a7r~ j approved redeemable share 核准可赎回股份
d~.# K S approved regional stock 认可地区性证券
f1Rm9`` approved retirement scheme 认可退休金计划
u!t'J+: approved subordinated loan 核准附属贷款
/ZAEvdO*P arbitrage 套戥；套汇；套利
" I:j a7 arbitrageur 套戥者；套汇者
'06[@Cw arbitrary amount 临时款项
,\Cy'TSz arrangement 措施；安排；协定
6n>+cX>E arrears 欠款
kg_TXB arrears of pay 欠付薪酬
Z{%h6"" arrears of revenue 逾期未收税款；逾期未收的帐项
r|
YuHm articles of association 组织章程；组织细则；组织章程细则
ZVI.s U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PyII dTm ascertainment of profit 确定利润
r l !c\ "Asia Clear" “亚洲结算系统”
`DEz `
D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3x eW! ~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
zV%U4P)Dao Asian Development Fund [ADF] 亚洲发展基金
p`Ax)L\f Asian dollar bond 亚洲美元债券
`2GHB@S"k Asian dollar market 亚洲美元市场
2 &R-z G Asian dollar rate 亚洲美元利率
*r[PZ{D+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;X\ ,-pjv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
SC'fT ! asked price 沽盘；喊价；索价；卖方报价
1;SWfKU?. assessable income 应评税入息
c\n\gQ:LQ assessable loss 应评税亏损
`2 {x 8A assessable profit 应评税利润
tM~R?9OaJ assessable value 应评税值
>i=mw5`D] assessed profit 估定利润
FLi)EgZXt assessed value 经评估价值
=EFF2M`F assessment 评税；评定；估价；评税单
xqIt?v2c assessment number 评税编号；估价编号
$ l Y assessment of additional tax 补加税评税
a: 1-n %&F assessment of performance 业绩评估；实绩评价
j:rGFd Assessor 评税主任
$n!saPpxS asset price bubbles 资产价格泡沫
`j@2[XdHu asset-backed securities 具资产保证的证券
ij/ |~-! assets accretion 资产增值
@ 3FTf"#Y assets and liabilities 资产与负债
![ Fb~Egc assets betterment statement 资产递增表；资产改进表
7n
{uxE#U) assets lending 实物放款；有抵押贷款
q0$}MB6 assets of the company passing on the death 死者去世时转移的公司资产
Xn4U!<RT" assets pledged as security for liabilities 用作负债抵押的资产
~p^6 assets portfolio 资产投资组合
CsXIq.9 assets price 资产价格
@MTm8E6au assets quality 资产质素
<!R~G-D#_T assets realization 资产变现
0 zetOlFbO assets refinancing arrangement 资产再集资安排
n CJ)=P.d assets securitization 资产证券化
G,%R`X ns assets situated outside Hong Kong 在香港以外地方的资产
N EJxd%- assets stripping 削减资产；拆卖资产
Yaht<Hy assets value 资产值
B xq(+^T assignee 承让人
^lf{IM-Y assignment 转让；转让书；转让契
o |$l+TC assignment of interest 权益转让
R Mrh@9g assignment of letters patent and trade mark 专利证书及商标转让
Fd9y pZs assignment of property 物业转让；物业转让书
d_]zX;_ assignment right 转让权
RoT}L#!! assignor 转让人
N
=)9O associate 有联系的人；有关连人士；相联者；合伙人；联系人
qf7 lQovK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3Jf_3c associate member 附属会员
&+Xj%x.] associated body corporate 相联法人团体
_|`S9Nms associated company 相联公司；联属公司
, )|nxX associated corporation 相联法团
{IJ,y27 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rOEk% kJ 公认会计师公会〔英国〕
8 Ys DE_ Association of Futures Exchange Brokers 香港期货经纪协会
w HvX|GwMv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V`m'r+ Y association of underwriters 承保人组织
*{/B Pc0* assumption of control 接管
txw:m*(% assurance 担保；保险；转易；转易书
4DaLmQ2O assurance of interest 权益的转易
9])dLL0 at 19XX price 按一九ＸＸ年价格计算
V )=!pT at a discount 按赔价计算；按贴水价格计算；打折扣
*xI0hFJIM at a premium 按溢价计算；按升水价格计算
GMyzQ]@} at call 通知付款；按通知
n3 -5`Jti at constant market price 按固定市价计算
V*"-@ at constant price 按固定价格计算
:'|%~&J at cost 按成本计算
F$F,I,$ " at current market price 按当时市价计算；按现时市价计算
?I6 ! m~ at current price 按当时价格计算；按现时价格计算
\ym3YwP4/: at factor cost 按要素成本计算；按生产要素成本计算
&;DK^ta*P at money-of-the-day price 按付款当日价格计算
$i;%n1VBg at or better 按指定或较佳价位〔买卖指令〕
1
\:5ow&a at par 按面值计算；平价
V)mitRaV at sight 见票即付
Vf: /Kokq at the close 按收市盘
1Ue )&RW at the opening 按开市盘
:q/%uca9 attestation 见证；见证条款
K!;Z#$iw[ at-the-money option 平价期权
UOC>H%r~M? attorney 受权人；受托代表人
6w|s1!B l attornment 新拥有人承认书
>|'u:`A attributable profit 可归属利润
W_8N?coM attributable share value 可归属股份价值
w3WBgH Auckland Stock Exchange 奥克兰证券交易所
s laYr`u auction 拍卖
#?D wOUw auctioneer 拍卖商
bz <f u audit 审计；核数
<F{ EZ Ii Audit Commission 审计署
@ (<C { Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q}C)az 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〕
:c)N"EJlI2 audit review 帐目审查
Fuq ;4UcbL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V(3^ev/ audited account 审计帐目；经审计的帐目
>Z r f}H audited annual account 经审计的周年帐目
+twl`Z3 n audited balance sheet 经审计的资产负债表
+"Flu.+[' auditor 核数师；核数主任；审计师
wVX]"o auditor's certificate 核数师证明书；审计师证明书
WdI9))J2S auditor's report 核数师报告；审计师报告
yyB;'4Af Aussie bond 澳元债券
\" Jgs. austerity budget 紧缩预算
G<:_O-cPSv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N@6+DHt Australia All Ordinaries Index 澳洲所有普通股票指数
4c ^WQ>[ Australian Dollar [AUD] 澳元
~
"Xcd8: Australian Options Market 澳大利亚期权市场
W<|
M0S{ Australian Securities Commission 澳洲证券事务监察委员会
]wb^5H
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e!k1GTH^ Australian Stock Exchange 澳大利亚证券交易所
Uq/FH @E= Austrian Schilling [ATS] 奥地利先令
wX<w) @ authentication 认证；鉴证
:+#$=4 authority to purchase 委托购买证；委购书
)B '&XLK authorization 认可；核准；授权；授权书
VZF; authorization by direction 指示授权
n .is+2t authorization by instruction 指令授权
a8nqzuI authorization by warrant 令状授权
cip5 -Z@8 authorization of unit trust 单位信托的认可
W c O yOv authorized agent 指定代理人
* Cf5D6=Q authorized capital 法定资本
GYH{_Fq authorized clerk 出市员
;G QCq@)- authorized dealer 认可交易商
0+S ;0 authorized financial institution 认可财务机构
lgrD~Y (x authorized fund 认可基金
mk.1j x ?l authorized fund house 获授权的基金公司；认可基金公司
Hw2 9V // authorized institution 认可机构
v
*icoj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O?,Grn%'. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pa)'xfQ$Y6 authorized insurer 获授权保险人；获认可承保人
M18 > %zM authorized investment 特准投资项目
-J &y]' authorized person 获授权人
Z:eB9R#2y authorized representative 获授权代表
|xYr0C[Pq authorized share capital 法定股本
k4T`{s}e automated quotation system 自动报价系统
HE!"3S2S&+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0M pZdJ 自动交易系统〔香港期货交易所有限公司〕
=)b!M^=X-a automatic adjustment mechanism 自动调整机制
@~7y\G automatic adjustment system 自动调整系统
= 1#o bB Automatic Clearing House 自动票据交换所
m4\e `nl automatic exchange rates accumulation system 自动化汇率累集系统
D *=.;Rq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yK+1C6 8A
automatic teller machine [ATM] 自动柜员机
eYtP396C| autopay 自动转帐
<cm( QNdcC available assets 可用资产
GY`mF1b available fiscal reserve 现存财政储备
/td RUX available profit 可用利润
iy!SqC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@=<B8VPJd average 平均；平均数；海损
>G9YYt ~ average basic salary 平均基本薪金
*RYok{w average consumer expenditure 平均消费开支；一般消费开支
^O6eFD U average cost 平均成本
Hnft1
average cost of land production 增辟土地平均成本
VEsIhjQ average daily turnover 平均每日成交额
6+ UTEw; average daily wage rate 平均每日工资率
Fv_B( a average expenditure pattern 平均开支模式
!}lCwV average growth rate 平均增长率
)B*D\9\Z average net fixed assets 固定资产平均净值
Q6PaT@gs average of relatives 相对价格平均数
je;C}4 average price 平均价格
Uc%kyT Bm1 average propensity to consume 平均消费倾向；一般消费倾向
#nq$^H average propensity to save 平均储蓄倾向；一般储蓄倾向
G22{',#r8 average rate 平均率
1R.|j_HYy average revenue 平均收入；平均收益
z!s1$5:" 0 average stock 平均库存；平均存货
;SgPF:T>Q average yearly rent 平均年租
t1`.M$ avoidance of double taxation 避免双重课税
1S+lHG92I avoidance of tax 避税
