A:
th^ &wp A share Ａ股；甲类股份
"nA~/t= abatement of tax 减税；减扣免税额
BCI[jfd 7 ABN AMRO Bank N.V. 荷兰银行
jr2wK?LbB above-the-line expenditure 线上项目支出；经常预算支出
e6i m_ Tk above-the-line receipt 线上项目收入；经常预算收入
9>-]*7 ABSA Asia Limited 南非联合亚洲有限公司
>$:_M*5 absolute change 绝对数值变更
(hi{ i absolute expenditure 实际开支
-%ftPf m absolute guideline figure 绝对准则数字
oIv\Xdc8 1 absolute interest 绝对权益
1EHL8@.M absolute order of discharge 绝对破产解除令
O gtrp)x9 absolute profit margin 绝对利润幅度
6R|^IPOGp absolute value 实值；绝对值
L #`Vr$ absolutely vested interest 绝对既得权益
1a
t Q9 absorbed cost 已吸收成本；已分摊成本
c2Yrg@) [ absorption 吸收；分摊；合并
9CFh'>}$ absorption rate 吸收率；摊配率；分摊率
.YlhK=d4 ACB Finance Limited 亚洲商业财务有限公司
ZkmY pi[ acceptable form of reciprocity 合理的互惠条件
/2x@Z> acceptable rate 适当利率；适当汇率
h1 +y. 4
acceptance agreement 承兑协议
'j$n;3 acceptance for honour 参加承兑
D}OhmOu 3 acceptor 承兑人；接受人；受票人
hH~GH'dnaE acceptor for honour 参加承兑人
%fIYWu`X accident insurance 意外保险
kL e{3>}j Accident Insurance Association of Hong Kong 香港意外保险公会
vEc<|t accident insurance scheme 意外保险计划
|lMc6C accident year basis 意外年度基准
4G'-"u^g accommodation 通融；贷款
@y/!`Ziw accommodation bill 通融票据；空头票据
H+5S )r accommodation party 汇票代发人
g v7@4G account balance 帐户余额；帐户结余
5 89P$2e1X account book 帐簿
#b@ sV$ account collected in advance 预收款项
P*/ig0_fM account current book 往来帐簿
o]aMhSol account of after-acquired property 事后取得的财产报告
UG=],\E2 account of defaulter 拖欠帐目
w ,-4A
o2x account payable 应付帐款
jE2EoQ i, account payee only [A/C payee only] 只可转帐；存入收款人帐户
]92=PA>75 account receivable 应收帐款
|& _(I account receivable report 应收帐款报表
w3FEX$`_ account statement 结单；帐单；会计财务报表
3oM &#a account title 帐户名称；会计科目
/Q2HN(Y accountant's report 会计师报告
_Jn@+NoO Accountant's Report Rules 会计师报告规则
i>
dLp accounting and auditing procedure 会计与审计程序；会计与核数程序
=}%Q}aPp Accounting Arrangements 《会计安排》
;~Gez;AhK accounting basis 会计基础
ut^6UdJ+` accounting by Official Receiver 破产管理署署长呈交的帐目
vT#m 8Kg Accounting Circular 《会计通告》
kd OIL2T accounting class 会计类别
=%d.wH?dZ/ accounting date 记帐日期；会计结算日期
/Zg4JQ~ accounting for money 款项核算
({mlA`d] Accounting Officer 会计主任
]\F}-I[ accounting period 会计报告期；会计期
T~~K~a \8 accounting policy 会计政策；会计方针
0,wmEV!) accounting practice 会计惯例
<
49\B accounting principle 会计准则
#:=*n(GT accounting record 会计记录
%=)%$n3=-M accounting report 会计报告
f@ .s(i=z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^qNZ!V4T Accounting Society of China 中国会计学会
A\ v]ZN4 accounting statement 会计报表
(^$SM uC accounting system 会计制度；会计系统
Qb@i_SX(fs accounting transaction 会计事项；帐务交易
aK-- D2@}i accounting treatment 会计处理
sV`p3L8pl accounting year 会计年度
hs<OzM
accretion 增值；添加
[E0.4FLT! accrual 应计项目；应累算数目
;rC< C accrual basis 应计制；权责发生制
?pV!`vp^{ accrual basis accounting 应计制会计；权责发生制会计
hlGrnL accrue 应累算；应计
*mkL>v & accrued benefit 应累算利益
ddw^oU accrued charges 应计费用
B>%;"OMp accrued cumulative preference share dividend 应累算的累积优先股股息
8>[o. xV accrued expenses 应累算费用
;ibOd~ accrued interest payable 应付利息；应计未付利息
KVPWJHGr accrued interest receivable 应收利息；应计未收利息
vv F]g., accrued right 累算权益
2I{kLN1TY accruing profit 应累算的利润
>~})O&t accumulated fiscal reserve 累积财政储备
WU~L#Ih.V accumulated profit 累积利润；滚存溢利
_z53r+A accumulated reserve 累积储备
5RR4jX] accumulation of surplus income 累积收益盈余
n7L|XkaQ acquired assets 既得资产
^AC2 zC acquisition 收购；购置；取得
1B~[L 5p9 acquisition cost 购置成本
MGH2z: acquisition expenses 购置费用
y':65NMda acquisition of 100% interest 收购全部股权
:i*
=s}cv acquisition of control 取得控制权
%FLe@.Ep{D acquisition of fixed assets 购置固定资产
5EL&?\e acquisition of shell “买壳”
Pa "[&{ : acquisition price 收购价
p+16*f9,^ act of God 天灾
QG5)mIJ acting partner 执事合伙人
[#+klP$ active market 买卖活跃的市场；交投畅旺的市场；旺市
lV gin5 4Q active partner 积极参与的合伙人
jm,:jkr active trading 交投活跃
7 x.]
9J actual circulation 实际流通
} []1`2qD actual cost 实际成本
]Ryg }DOQ actual expenditure 实际开支；实际支出
k]S`A ,~ actual income 实际入息；实际收入；实际收益
)5w# n1 actual market 现货市场
j){0>O.V actual price 现货价；实际价格
U|v@v@IBA actual profit 实际利润
J/\^3rCB actual quotation 实盘；实际价位；实际报价
bDnT><eH actual year basis 按实际年度计算
xOKf| actuals 实货
bM"d$tl$?' actuarial investigation 精算调查
|j}%"wOh actuarial principle 精算原则
7A{,)Y/w ^ actuarial report 精算师报告
rvPmd%nk- Actuarial Society of Hong Kong 香港精算学会
0">9n9 actuarial valuation 精算师估值
vxXrVPU3 actuary 精算师
S(G&{KG ad referendum agreement 暂定协议；有待覆核的协定
J1Oe`my ad valorem duty 从价税；按值征税
2bxW`.fa ad valorem duty system 从价税制
)V9 wU1. ad valorem fee 从价费
lLN5***47J ad valorem tariff 从价关税
bH.f4-.u>) additional allowance 额外免税额
ab>>W!r@! additional amount for unexpired risk 未过期风险的额外款额
'@WS7`@-y additional assessable profit 补加应评税利润
,AyQCUz{*? additional assessment 补加评税
M i7LyIu additional commitment 额外承担
UGQH wz additional commitment vote 额外承担拨款
~Q+J1S]Fs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&o7"L; additional dependent parent allowance 供养父母额外免税额
%h& F additional provision 额外拨款
JF(&+\i<p additional stamp duty 附加印花税
}nMp.7b additional tax 补加税罚款；补加税款
r~PVh? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1!A 'mkk8 adjudged bankrupt 被裁定破产
"2hs=^&8 adjudicated bankrupt 裁定破产人
b21@iW adjudication fee 裁定费；评定印花税额手续费；评估契据费
tWA<OOl
adjudication of bankruptcy 裁定破产；宣告破产
I?KGb:]| adjudication of insolvency 裁定无力偿还债务
"\rR0V!wA adjusted actual 经调整的实数；调整后的实数
0"koZd,c adjusted current assets 经调整的流动资产；调整后的流动资产
d1u6*&@lf adjusted figure 经调整的数字；调整后的数额
0w?G&jjNtM adjusted liabilities 经调整的负债；调整后的负债
IV|})[n* adjusted loss 经调整的亏损；调整后的亏损
}!jn%@_y@ 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
$uYfy< adjusted profit 经调整的利润；调整后的利润
&'W ~~ir adjusted surplus 经调整的盈余额；调整后的盈余额
HA3d 9` adjusted value 经调整的价值；调整后的价值
Wqas1yL_ adjustment 调整；修订；理算〔保险〕
dd!Q[]$ } adjustment centre 调剂中心
)\QPUdOvx adjustment lag 调整过程的时间差距；调整时差
V~S(cO[vj adjustment mechanism 调整机制
NkYC( ;g adjustment of loss 亏损调整
}PxP J$o adjustment process 调整过程；调整程序
q82yh& adjustment range 调整幅度
F rum@n administered exchange rate 受管制汇率
-02.n}u> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
. 12H/F administration expenses 行政费用
b^WF
R administration fee 手续费；行政费
mxmj administration in bankruptcy 破产管理
]ujXPK=t administration order 遗产管理令
?Y_!Fr3V administrator 管理人；遗产管理人
[Ee <SB{ administrator of the estate 遗产管理人
[}Y_O*C ! admission of debt 债项承认书
v6O5n(5,, admission of proof 接纳债权证明
*m:'~\[u advance 放贷款项；垫付款项；预支款项；预付款项
jDCf]NvOPM advance account 暂支帐目；预付款帐户
x1`zD*{ advance compensation 预付补偿金
{1[f9uPS advance from shareholder 股东垫款
!'8jy_<9 advance pending reimbursement 预支以待日后付还
i} ?\K>BWq advanced economy 先进经济体系
4x?4[J~u[ advancement 预付；预付财产
FUs57
V advances warrant 垫款令
koy0A/\% advancing 贷出
</23*n] adverse balance 逆差
H<ZXe!q(nx adverse exchange 逆汇
GLa_[9 " advertisement addressed to shareholders 在报章刊登的致股东通告
:?H1h8wbCt advice for collection 托收通知书
M`QK{$1p advice of drawing 提款通知书；汇票通知书
`l+9g"q advice of payment 付款通知
G u# wH Advisory Committee [Securities and Futures Commission]
![/ QW 谘询委员会〔证券及期货事务监察委员会〕
!c=EB`<* Advisory Committee on Diversification 经济多元化谘询委员会
] RTK: % affidavit 誓章；遗产申报誓章
8QN/D\uq affidavit of no receipt 述明无收款的誓章
6yhRc vJ} affiliate 联号；联营公司；附属公司
\ bv JZ_ affiliated company 附属公司；联号；联营公司
Vl0Y'@{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/[>zFYaQ affordability 负担能力
Sbjc8V ut African Development Bank [AfDB] 非洲开发银行
:0(:}V3 z\ after-acquired property 事后取得的财产
,Zb_Pu after-hours dealing 市后交易
#An_RU6h after-tax profit 税后盈利；税后利润；税后溢利
9R JFj?^" agency agreement 代理协议
JVh/<A agency expenses 代理机构的开支
>(e R0. x agency fee 代理费
1L<X+,]@ Agency Law 《代理法》
V; 1i/{ agent 代理人；承销人
xQ\S!py- agent of company 公司代理人
?oQAxb& agent's fee 代理人费；经纪费
^LAdN8Cbb aggregate 总计；总数；总体数字
3Qu Ft~@@ aggregate amount 总款额；总额
HOlMj!. aggregate assets and liabilities 总体资产与负债
2hE+Om^n aggregate at constant price 按固定价格计算的总体数字
Y$N D aggregate demand 总需求
w"A%@<V3Ec aggregate gross position 总持仓量
x *0mmlCb aggregate limit 总限额
r9$7P?zm aggregate of salaries tax 合计薪俸税
s ]i<D9h aggregate performance 总体表现；总体业绩
}7Y @u@R aggregate supply 总体供应
2jH&@g$cl; aggregate surplus 总盈余
}d 16xp aggregate total 整体总额
J_>nn aggregate value 总值；合计价值
{iq)[)n aggregated basis 合计基准
,[)f-FmcU aggregated net chargeable income 合计应课税入息实额
Nj;G%KA P
aggregation 合并计算；合计；总和
i `" L?3T aggregation of incomes of husband and wife 夫妇入息合并计算
h"ko4b3^'@ aggregation of property 财产的总和
T.iVY5^< agio 差价；贴水
F+::UWKA 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》
Nze l^~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;Ak 6*Sr 《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》
mKhlYV n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6 +x>g 《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》
4dUr8]BkG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L Olj8T8Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n<66 7
< agreement for a settlement 授产协议
,P$Crs[ agreement for assignment 转让协议
XyytO;X M- agreement for sale 售卖协议；买卖协议
-'Y @yIb agreement for sale and purchase 买卖协议
s14; \ agreement for the payment of interest 支付利息协议
h|Udw3N1L agreement for the repayment of money 还款协议
b5d;_-~d agreement of reinsurance 再保险协议
h6C:`0o Agricultural Bank of China 中国农业银行
vV 7L
:> air passenger departure tax 飞机乘客离境税
/2Ae JH\- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g'{hp: airport tax 机场税
_0 =$ 2Y^ alcohol duty 酒精税
Xw{Q ktn alienation 让与；让渡；转让
DJ<F8-sb2r alimony 生活费；赡养费
L$<(HQQ J8 All Ordinaries Index [AOI] 所有普通股指数
&P3ep[]j all risks 全险；综合险
+ q@g All Sales Record for Stock Market 《股票市场成交报告》
{\zB'SNq Allied Capital Resources Limited 新联财务有限公司
5W~-|8 m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xlU :&=| allocation letter 拨款信件
$09PZBF,i allocation of fund 分配款项；预留款项
4Hcds9y9 allocation of profit 利润分配；溢利分配
o
9] 2 allocation warrant 拨款令
'Xw> ?[BB allotment 分配；配股
RFqf$ allotment notice 股份配售通知；配股通知
,.T k "\@ allotment of shares 股份分配
vaOCH*}h allowable 可获宽免；免税的
VUE6M\&z> allowable business loss 可扣除的营业亏损
zM*PN|/%sH allowable expenses 可扣税的支出
I&Y 9 allowance 免税额；津贴；备抵；准备金
tyyfMA?'L; allowance for debts 债项的免税额
C.}Vm};M allowance for depreciation by wear and tear 耗损折旧免税额
L:3 allowance for funeral expenses 殡殓费的免税额
#+]-}v3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=h se2f allowance for repairs and outgoings 修葺及支出方面的免税额
Z>+Tzvfud allowance to debtor 给债务人的津贴
js<}>wD7< alteration of capital 资本更改
:ncR7:Z alternate trustee 候补受托人
a]mPc^h amalgamation 合并
1 ZK~i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
' t: s6 ambit of charges 征税范围；收费范围
,Xt!dT- amended valuation 经修订的估值
&!pG1Fp9 American Commodities Exchange 美国商品交易所
o#ajBOJ American Express Bank Limited 美国运通银行
Udbz;^( American Stock Exchange 美国证券交易所
yC <[ LH amortization 摊销
"P_PqM amount due from banks 存放银行同业的款项
,V}Vxq3 amount due from banks abroad 存放海外银行同业的款项
loPBHoE3@H amount due from holding companies 控股公司欠款
_YM]U`* amount due from local banks 存放本港银行同业的款项
A(<"oAe| amount due to banks 银行同业的存款
'5BM*4,:O amount due to banks abroad 海外银行同业的存款
ka$oUB)iQ amount due to holding companies 控股公司存款
7 ,! [oY[ amount due to local banks 本港银行同业的存款
CF?TW amount due to outport banks 外埠银行同业的存款
hy?e?^ amount for note issue 发行纸币的款额
+,BJ4``*k amount of bond 担保契据的款额
c3NUJ~>=y amount of consideration 代价款额
C)| {7W amount of contribution 供款数额
.oR _r1\y amount of indebtedness 负债款额
uNcE_ < amount of principal of the loan 贷款本金额
=*Ad amount of rates chargeable 应征差饷数额
N=X(G( amount of share capital 股本额
4H\+vJPM amount of sums assured 承保款额
Q|`sYm'. amount of variation 变动幅度
82bOiN15 amount of vote 拨款数额
)(&WhZc Z amount payable 应付款额
[,1\>z|& amount receivable 应收款额
8a SH0dX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4xE [S analysis 分析
EFYyr f@ ancillary risk 附属风险
4Nx] *\\ annual account 周年帐目；周年帐目报表；年度决算；年结
`?PpzDV7Y annual accounting date 年结日期
oy) 'wb~ annual allowance 每年免税额；年积金；年度津贴；年津
<RMr p@[ annual balance 年度余额
lN-[2vT< annual disposable income 每年可动用收入
mq(*4KFWJ2 annual estimates 周年预算
C "We>! annual fee 年费
QE 8aYPSFf annual general meeting 周年大会
] _ON\v1 annual growth rate 年增率；每年增长率
)G">7cg;t annual long-term supplement 长期个案每年补助金
N){/#3 annual pensionable emolument 可供计算退休金的年薪
n #|p R2 annual report 年报
6_w;dnVA Annual Report on the Consumer Price Index 《消费物价指数年报》
Rf~? u)h1 annual return 周年报表；周年申报表；每年报税表格
50S >`qi2x Annual Return Rules 《周年报表规则》
,X2CV INb} annual review of consumer prices 每年消费物价回顾
#<\A[Po annual roll-forward basis 逐年延展方式
aNW!Y':*
annual salary 年薪
}8W5m(Zq9n annual statement 年度报表；年度决算表
u{-J?t&` Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
/4 R|QD annuitant 年金受益人
|Ir&C[QS{y annuity 年金
_qPd)V6yb annuity contract 年金合约
{I2qnTN_a annuity on human life 人寿年金
-PI_ * antecedent debt 先前的债项
r3hUa4^9 7 ante-dated cheque 倒填日期支票
ezC2E/# anticipated expenditure 预期开支
K`25G_Y3@ anticipated net profit 预期纯利
.\?)O+J! anticipated revenue 预期收入
f0 ^DsP anti-inflation measure 反通货膨胀措施
(RL5L=,u anti-inflationary stance 反通货膨胀立场
{y[T3(tt apparent deficit 表面赤字
d`_X$P 4y apparent financial solvency 表面偿债能力
#hOAG_a, apparent partner 表面合伙人
t&r-;sH^[ application for personal assessment 个人入息课税申请书
whzV7RT application of fund 资金应用
Ny.s
u?E application to release as liquidator and to destruct the books of accounts and documents
AvN\^
&G 申请免除清盘人职务及毁灭帐簿与文件
L b'HM-d appointed actuary 委任精算师
<]u~;e 57 appointed auditor 委任核数师；委任审计师
;JK !dzi} appointed trustee 委任的受托人
f /r@9\x appointer 委任人
l ~/g^lN apportioned pro rata 按比例分摊
bOi`JJ^ apportionment 分配；分摊
azj:Hru&t# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m|RA@sY%` apportionment formula 分摊方程式
X"KX_)GZD apportionment of estate duty 遗产税的分摊
-L&FguoVB appraisal 估价；评估
kO]], Vy` appreciable growth 可观增长
*uLlf'qU] appreciable impact 显着影响
+~6gP! appreciable increase 可观增长
QT5,_+ho appreciation 增值；升值
O>=D1no* appreciation against other currencies 相对其他货币升值
$_6DvJ0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6o_t;cpT appreciation tax 增值税
%lw!4Z\gg appropriation 拨款；拨用；拨付
|kHPk)}I] appropriation account 拨款帐目
+$eEZ;4 Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
X0=#e54 approved assets 核准资产
2Mc}>UI?eO approved basket stock 认可一篮子证券
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9 approved budget 核准预算
piRP2Lbm* approved charitable donation 认可慈善捐款
' NM$<<0 approved charitable institution 认可慈善机构
y % X{[F approved currency 核准货币；认可货币
n$* 'J9W~ approved estimates 核准预算
[jD.l;jF approved estimates of expenditure 核准开支预算
%|l^oC+E approved overseas insurer 核准海外保险人
? jywW$ approved overseas trust company 核准海外信托公司
MY z yg approved pooled investment fund 核准汇集投资基金
k{ /2vV[`] approved provident fund scheme 认可公积金计划
MCOz-8@|Y approved provision 核准拨款
p/|": (U approved redeemable share 核准可赎回股份
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C8r. approved regional stock 认可地区性证券
/7$3R V( approved retirement scheme 认可退休金计划
oC]|ARgQk| approved subordinated loan 核准附属贷款
Z:l.{3J$ arbitrage 套戥；套汇；套利
T@[(FVA N arbitrageur 套戥者；套汇者
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Q-h arbitrary amount 临时款项
*&b~cyC arrangement 措施；安排；协定
-[cl]H)V arrears 欠款
`%lgT+~T arrears of pay 欠付薪酬
tL?nO#Qx arrears of revenue 逾期未收税款；逾期未收的帐项
P
+U=/$o articles of association 组织章程；组织细则；组织章程细则
ORPQ1%tu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6Q&R,"!$p ascertainment of profit 确定利润
tBNkVh(c "Asia Clear" “亚洲结算系统”
E>j *m }b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y{~l&zrl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y*,3P0*z Asian Development Fund [ADF] 亚洲发展基金
LQ5 WS Asian dollar bond 亚洲美元债券
gl/n*s#r_ Asian dollar market 亚洲美元市场
4}:a"1P" Asian dollar rate 亚洲美元利率
'&/"_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Pd c- 3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qRMH[ F$` asked price 沽盘；喊价；索价；卖方报价
gf `uC0 assessable income 应评税入息
;<Dou7= assessable loss 应评税亏损
Gld|w=qr assessable profit 应评税利润
y6|&bJ @ assessable value 应评税值
M6E.!Cs assessed profit 估定利润
B;A^5~b assessed value 经评估价值
9W ng(ef6G assessment 评税；评定；估价；评税单
9/OB!<*V| assessment number 评税编号；估价编号
,Mf@I5? assessment of additional tax 补加税评税
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(Y:2 assessment of performance 业绩评估；实绩评价
>W,1s Assessor 评税主任
.aWEXJ asset price bubbles 资产价格泡沫
o<f[K }t9 asset-backed securities 具资产保证的证券
K'[H`x^ assets accretion 资产增值
j %R} assets and liabilities 资产与负债
" &B/v"nj assets betterment statement 资产递增表；资产改进表
Ic 4>kKh assets lending 实物放款；有抵押贷款
^7C?yC assets of the company passing on the death 死者去世时转移的公司资产
pqPhtWi%PJ assets pledged as security for liabilities 用作负债抵押的资产
riqv v1Nce assets portfolio 资产投资组合
8M m,a assets price 资产价格
o0Qy?14T- assets quality 资产质素
%of#VSk assets realization 资产变现
J FVal# assets refinancing arrangement 资产再集资安排
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]K- assets securitization 资产证券化
]qCAog assets situated outside Hong Kong 在香港以外地方的资产
!n4p*<Y6 assets stripping 削减资产；拆卖资产
0}]k>ndT assets value 资产值
Wd'wL"6De assignee 承让人
k W Yjqv assignment 转让；转让书；转让契
(v*$ Ex F assignment of interest 权益转让
?#^(QR|/ assignment of letters patent and trade mark 专利证书及商标转让
_@0>y MZ^ assignment of property 物业转让；物业转让书
5-O[(b2O assignment right 转让权
$-9m8}U(Y assignor 转让人
T'2(sHk associate 有联系的人；有关连人士；相联者；合伙人；联系人
RO, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
UX=JWb_uGm associate member 附属会员
9|O#+_=+ v associated body corporate 相联法人团体
eX$ P k: associated company 相联公司；联属公司
M
H }4F associated corporation 相联法团
;bq_Y/" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5% C-eB 公认会计师公会〔英国〕
l = % v Association of Futures Exchange Brokers 香港期货经纪协会
w~sr2;rp< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T%K"^4k association of underwriters 承保人组织
j E_a ++ assumption of control 接管
nb 0V~W assurance 担保；保险；转易；转易书
RP&H9> assurance of interest 权益的转易
cMxTv4|wui at 19XX price 按一九ＸＸ年价格计算
'Uqz , at a discount 按赔价计算；按贴水价格计算；打折扣
XPE{]4 g at a premium 按溢价计算；按升水价格计算
Hw[u Sv8 at call 通知付款；按通知
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at constant market price 按固定市价计算
+K2jYgy at constant price 按固定价格计算
eZs34${fN at cost 按成本计算
'cJHOd at current market price 按当时市价计算；按现时市价计算
09pnM|8A at current price 按当时价格计算；按现时价格计算
7u-o7#,X2 at factor cost 按要素成本计算；按生产要素成本计算
S{aK\>>H at money-of-the-day price 按付款当日价格计算
9r!psRA:`) at or better 按指定或较佳价位〔买卖指令〕
+4EQ9 - at par 按面值计算；平价
iqURl I);P at sight 见票即付
d(zBd=; at the close 按收市盘
2ku \R 7 at the opening 按开市盘
GGsDR%U attestation 见证；见证条款
Lh0Pvq0C at-the-money option 平价期权
ax&, attorney 受权人；受托代表人
DE:FWD<} attornment 新拥有人承认书
Hrm^@3 attributable profit 可归属利润
vx /NG$ attributable share value 可归属股份价值
B uV@w-| Auckland Stock Exchange 奥克兰证券交易所
.zO/8y(@ auction 拍卖
] Ec\!,54u auctioneer 拍卖商
,[ &@? audit 审计；核数
vK
z/-9im Audit Commission 审计署
p me5frM | Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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4CqLPg8 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〕
=b2/g [ audit review 帐目审查
IY2ca Xu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.^0@^%Wi audited account 审计帐目；经审计的帐目
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audited annual account 经审计的周年帐目
zts%oIgV audited balance sheet 经审计的资产负债表
] P;Ng=a auditor 核数师；核数主任；审计师
@DG $ auditor's certificate 核数师证明书；审计师证明书
nn!W-Bsqjh auditor's report 核数师报告；审计师报告
+c!v%uX Aussie bond 澳元债券
jFfuT9oId austerity budget 紧缩预算
hs< )< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,,vl+Z <& Australia All Ordinaries Index 澳洲所有普通股票指数
9T#d.c 24 Australian Dollar [AUD] 澳元
}S |~^ Australian Options Market 澳大利亚期权市场
8%v1[W i Australian Securities Commission 澳洲证券事务监察委员会
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@~2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y8YNRyc= Australian Stock Exchange 澳大利亚证券交易所
|%.V{vgP7 Austrian Schilling [ATS] 奥地利先令
^R riu $\ authentication 认证；鉴证
ibo{!> m authority to purchase 委托购买证；委购书
M:i;;)cq authorization 认可；核准；授权；授权书
F3j#NCuO=z authorization by direction 指示授权
?v?b%hK!; authorization by instruction 指令授权
fH[Yc>(oj authorization by warrant 令状授权
| wuUH authorization of unit trust 单位信托的认可
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:m3 l! authorized agent 指定代理人
uBp"YX9rx authorized capital 法定资本
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f&x7g. I authorized dealer 认可交易商
>.^/Z/[.L authorized financial institution 认可财务机构
Fy_D[g authorized fund 认可基金
eP6`"<UM authorized fund house 获授权的基金公司；认可基金公司
_)AX/%^% authorized institution 认可机构
"i3wc&9!?W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[k qx%4q) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6A p-J~4 authorized insurer 获授权保险人；获认可承保人
I6!~(ND7 authorized investment 特准投资项目
>p"ytRu^ authorized person 获授权人
G
92\` Q authorized representative 获授权代表
\/E+nn\) authorized share capital 法定股本
BWRM
gN'. automated quotation system 自动报价系统
RlJt+lnV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`a *_b9 自动交易系统〔香港期货交易所有限公司〕
4O}ZnE1[ automatic adjustment mechanism 自动调整机制
a B(_ZX'L automatic adjustment system 自动调整系统
DL$O274uZ Automatic Clearing House 自动票据交换所
< OF 2\#Nh automatic exchange rates accumulation system 自动化汇率累集系统
X)P;UVR0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X6hm,0[ automatic teller machine [ATM] 自动柜员机
PL*Mz(&bf autopay 自动转帐
-2Bkun4Pt available assets 可用资产
(t $jb |Oa available fiscal reserve 现存财政储备
4KH8dau.fF available profit 可用利润
-%R3 YU3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y; oPg4 average 平均；平均数；海损
U tb" 6_ average basic salary 平均基本薪金
of? hP1kl[ average consumer expenditure 平均消费开支；一般消费开支
!h\>[ O average cost 平均成本
A 5U//y![{ average cost of land production 增辟土地平均成本
TV&:`kH average daily turnover 平均每日成交额
B 4fMD] average daily wage rate 平均每日工资率
}2@Aj average expenditure pattern 平均开支模式
dY|~" 6d) average growth rate 平均增长率
#kho[`9 average net fixed assets 固定资产平均净值
e+'PRVc average of relatives 相对价格平均数
t(d$v_*y51 average price 平均价格
/#WRd}IjK average propensity to consume 平均消费倾向；一般消费倾向
e u{ average propensity to save 平均储蓄倾向；一般储蓄倾向
1#]0\Y( average rate 平均率
uP;qs8 average revenue 平均收入；平均收益
|_fmbG average stock 平均库存；平均存货
)(^L * average yearly rent 平均年租
"e)C.#3 avoidance of double taxation 避免双重课税
g4p-$WyT8> avoidance of tax 避税
