A:
_gl1Qtv@rf A share Ａ股；甲类股份
| j cIn[)= abatement of tax 减税；减扣免税额
'GLpSWL+* ABN AMRO Bank N.V. 荷兰银行
QEF$Jx above-the-line expenditure 线上项目支出；经常预算支出
(!9+QXb' above-the-line receipt 线上项目收入；经常预算收入
`9|Uu#x ABSA Asia Limited 南非联合亚洲有限公司
H9WXp& absolute change 绝对数值变更
qGP} absolute expenditure 实际开支
I(Vg absolute guideline figure 绝对准则数字
j%8 1q absolute interest 绝对权益
&@D\4b,?nm absolute order of discharge 绝对破产解除令
z<9Llew^e absolute profit margin 绝对利润幅度
'7.4! I0' absolute value 实值；绝对值
!=6 \70lJ absolutely vested interest 绝对既得权益
v:NQrN absorbed cost 已吸收成本；已分摊成本
g) IW9q2 absorption 吸收；分摊；合并
h)z2#qfc absorption rate 吸收率；摊配率；分摊率
#E_<}o ACB Finance Limited 亚洲商业财务有限公司
#+|0 o- acceptable form of reciprocity 合理的互惠条件
U/h@Q\~U acceptable rate 适当利率；适当汇率
STPRC&7; acceptance agreement 承兑协议
D|'[ [= acceptance for honour 参加承兑
,z> w^_ acceptor 承兑人；接受人；受票人
1L=)93,M acceptor for honour 参加承兑人
mR8tW"Z2 accident insurance 意外保险
yI%q3lB}^ Accident Insurance Association of Hong Kong 香港意外保险公会
3XNk*Y[5 accident insurance scheme 意外保险计划
&{ZUY3 accident year basis 意外年度基准
4Wa *Pcj accommodation 通融；贷款
zqp>Xw accommodation bill 通融票据；空头票据
EWOa2^%}Z\ accommodation party 汇票代发人
vXG?8Q account balance 帐户余额；帐户结余
ciF qj3JS account book 帐簿
0(o.[% Ye account collected in advance 预收款项
} $(\,SzW account current book 往来帐簿
Fj"/jdM account of after-acquired property 事后取得的财产报告
pfFHuS~ account of defaulter 拖欠帐目
v'r)d-T account payable 应付帐款
;f)AM}~^Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
c Ze59 account receivable 应收帐款
kX+98?h-C account receivable report 应收帐款报表
aF> &X-2 account statement 结单；帐单；会计财务报表
`^h: } V account title 帐户名称；会计科目
q*cEosi'F? accountant's report 会计师报告
{*K$gH$ Accountant's Report Rules 会计师报告规则
T *'WS!z accounting and auditing procedure 会计与审计程序；会计与核数程序
wGx H Accounting Arrangements 《会计安排》
v3<q_J'qT accounting basis 会计基础
^Ww5 @ accounting by Official Receiver 破产管理署署长呈交的帐目
g1Osd7\o Accounting Circular 《会计通告》
[c v!YE accounting class 会计类别
-TS,~`O accounting date 记帐日期；会计结算日期
R{Cbp=3J accounting for money 款项核算
y>^0q/=]?O Accounting Officer 会计主任
2W#^^4^ + accounting period 会计报告期；会计期
-x|!?u5F accounting policy 会计政策；会计方针
,,lR\!>8 accounting practice 会计惯例
"CZv 5) accounting principle 会计准则
M; YJpi accounting record 会计记录
}^^c/w_ accounting report 会计报告
f lOXV
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R]0`- _T Accounting Society of China 中国会计学会
F 6C7k9 accounting statement 会计报表
XC O8A\ accounting system 会计制度；会计系统
vb}c)w
dp? accounting transaction 会计事项；帐务交易
Zx7aae_{ accounting treatment 会计处理
c6SX z%'k accounting year 会计年度
kU.@HJ[@j accretion 增值；添加
=T1Xfib accrual 应计项目；应累算数目
,T;D33XV accrual basis 应计制；权责发生制
*eI {g accrual basis accounting 应计制会计；权责发生制会计
4
= T_h` accrue 应累算；应计
DgB;6W l accrued benefit 应累算利益
_CBMU'V accrued charges 应计费用
"/ Gw`^t accrued cumulative preference share dividend 应累算的累积优先股股息
k(_OhV_ accrued expenses 应累算费用
DhD##5 a accrued interest payable 应付利息；应计未付利息
7OS i2 accrued interest receivable 应收利息；应计未收利息
08! _B\ accrued right 累算权益
):y^g: accruing profit 应累算的利润
V/zmbo) accumulated fiscal reserve 累积财政储备
*p9 k> )'J accumulated profit 累积利润；滚存溢利
kfZ(:3W$ accumulated reserve 累积储备
0|8cSE<
i
accumulation of surplus income 累积收益盈余
D|^N9lDaQ acquired assets 既得资产
G2-0r.f acquisition 收购；购置；取得
m!=5Q S3Z acquisition cost 购置成本
0Gu?;]GSv acquisition expenses 购置费用
k"%sdYkb! acquisition of 100% interest 收购全部股权
n~tb z"& acquisition of control 取得控制权
G\^<MR | acquisition of fixed assets 购置固定资产
O- LwX
> acquisition of shell “买壳”
Bx6,U4o* acquisition price 收购价
'`f+QP=` act of God 天灾
C
&y
2I acting partner 执事合伙人
fzvyR2 I active market 买卖活跃的市场；交投畅旺的市场；旺市
OXn-!J90P active partner 积极参与的合伙人
#rNc+ active trading 交投活跃
UT[{NltH actual circulation 实际流通
(]PH2<3t actual cost 实际成本
;'
H\s actual expenditure 实际开支；实际支出
s)KlK h actual income 实际入息；实际收入；实际收益
4t3>` x
7 actual market 现货市场
^YB2E* actual price 现货价；实际价格
}Z< Sca7 actual profit 实际利润
(@;^uVJP actual quotation 实盘；实际价位；实际报价
@]p {%" $ actual year basis 按实际年度计算
=K}T; c actuals 实货
.?L Rt actuarial investigation 精算调查
k! '+7K. actuarial principle 精算原则
?e,:x ]\L actuarial report 精算师报告
>y(lo Ml Actuarial Society of Hong Kong 香港精算学会
W1Ye+vg/s actuarial valuation 精算师估值
,+I]\ZeO actuary 精算师
1}+b4 "7] ad referendum agreement 暂定协议；有待覆核的协定
n$9Xj@ + ad valorem duty 从价税；按值征税
E&5S[n9{3 ad valorem duty system 从价税制
o$V0(1N ad valorem fee 从价费
^7Z;=]8J ad valorem tariff 从价关税
WWo"De@ additional allowance 额外免税额
e ,lLHg additional amount for unexpired risk 未过期风险的额外款额
:"H? phk additional assessable profit 补加应评税利润
g,W34*7=Q additional assessment 补加评税
L
4Z+8* additional commitment 额外承担
{F S)f additional commitment vote 额外承担拨款
#;?/fZjY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q8 FpJ\ additional dependent parent allowance 供养父母额外免税额
rS8\Vf]F additional provision 额外拨款
fNfa.0 s additional stamp duty 附加印花税
.w'b%M additional tax 补加税罚款；补加税款
-=5~-72~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?/-WH?1I adjudged bankrupt 被裁定破产
]cVDXLj$ adjudicated bankrupt 裁定破产人
DbX7?Jr adjudication fee 裁定费；评定印花税额手续费；评估契据费
] yL+lv adjudication of bankruptcy 裁定破产；宣告破产
;jN1n
xF adjudication of insolvency 裁定无力偿还债务
=1'WZp}D5 adjusted actual 经调整的实数；调整后的实数
bf {_U%` adjusted current assets 经调整的流动资产；调整后的流动资产
,np|KoG|M adjusted figure 经调整的数字；调整后的数额
5FF28C)>/ adjusted liabilities 经调整的负债；调整后的负债
65*Hf3 ~~ adjusted loss 经调整的亏损；调整后的亏损
w{So(AF 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
\sfc!5G adjusted profit 经调整的利润；调整后的利润
'> n&3`r5 adjusted surplus 经调整的盈余额；调整后的盈余额
0C K adjusted value 经调整的价值；调整后的价值
*c&OAL] adjustment 调整；修订；理算〔保险〕
" Up(Vj@ adjustment centre 调剂中心
-; FAS3(wy adjustment lag 调整过程的时间差距；调整时差
<5P*u Z adjustment mechanism 调整机制
5h0Hk<N adjustment of loss 亏损调整
5X>~3 9(r adjustment process 调整过程；调整程序
Ei\>gXTH1- adjustment range 调整幅度
l&:8 'k+%= administered exchange rate 受管制汇率
c_?^:xs:d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@+S r~:K administration expenses 行政费用
UUb0[oy administration fee 手续费；行政费
|5X59!
JL administration in bankruptcy 破产管理
c 3o3i administration order 遗产管理令
z;Fz3s7 administrator 管理人；遗产管理人
AE~@F4MK administrator of the estate 遗产管理人
dqo-.,= admission of debt 债项承认书
+v:] #1 admission of proof 接纳债权证明
:Ea|FAeK8 advance 放贷款项；垫付款项；预支款项；预付款项
dNF_ T?E\ advance account 暂支帐目；预付款帐户
`'k2gq& advance compensation 预付补偿金
N&kUTSd advance from shareholder 股东垫款
r;*
|^> advance pending reimbursement 预支以待日后付还
z8]@Gh+
( advanced economy 先进经济体系
'
i<4;=M& advancement 预付；预付财产
Un,'a8>V` advances warrant 垫款令
\ym^~ Q| advancing 贷出
M X 7Ix{ adverse balance 逆差
. Dl ?a>I adverse exchange 逆汇
3EY
m@ oZj advertisement addressed to shareholders 在报章刊登的致股东通告
WVK AA. advice for collection 托收通知书
23`salLclG advice of drawing 提款通知书；汇票通知书
ZGsd cnz advice of payment 付款通知
o0S 8ki Advisory Committee [Securities and Futures Commission]
4
2DMmwB 谘询委员会〔证券及期货事务监察委员会〕
u/-EVCHr
y Advisory Committee on Diversification 经济多元化谘询委员会
_nEVmz!zg affidavit 誓章；遗产申报誓章
&zJ*afi) affidavit of no receipt 述明无收款的誓章
\=mL L|a affiliate 联号；联营公司；附属公司
,Z _@]D@ affiliated company 附属公司；联号；联营公司
3 S2Alx!6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(Z[c7 affordability 负担能力
ZH8 w^} African Development Bank [AfDB] 非洲开发银行
Il(o[Q>jJ3 after-acquired property 事后取得的财产
#62ThH~ after-hours dealing 市后交易
)b>misb/ after-tax profit 税后盈利；税后利润；税后溢利
&}7R\co3 agency agreement 代理协议
gsM^Pu09ud agency expenses 代理机构的开支
|G$-5
7fk agency fee 代理费
6 w{_+=T Agency Law 《代理法》
fjl 9* agent 代理人；承销人
[rK`BnJX agent of company 公司代理人
^bl w\;LB agent's fee 代理人费；经纪费
DI2e%`$ aggregate 总计；总数；总体数字
<eS/-W %n6 aggregate amount 总款额；总额
wV nmT94 aggregate assets and liabilities 总体资产与负债
T]tu#h{
a aggregate at constant price 按固定价格计算的总体数字
JMo r[* aggregate demand 总需求
(w5cp!qW9J aggregate gross position 总持仓量
"kBV Hy aggregate limit 总限额
ID! S}D aggregate of salaries tax 合计薪俸税
<)T~_ s aggregate performance 总体表现；总体业绩
= >tkc/aa aggregate supply 总体供应
b7I0R; Zj aggregate surplus 总盈余
Ol+D"k~<C aggregate total 整体总额
]?w z. aggregate value 总值；合计价值
hfyU} `]
aggregated basis 合计基准
$@71 w~ y aggregated net chargeable income 合计应课税入息实额
QRBx}!:NZ# aggregation 合并计算；合计；总和
knph549 aggregation of incomes of husband and wife 夫妇入息合并计算
N[Ei% I aggregation of property 财产的总和
rxyeix agio 差价；贴水
JS%LJ _J 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》
w5~j|c=_W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B@i%B+qCLv 《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》
"-d A\,G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q >>1?hzA 《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》
~yw ]<{ ? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~L V]cX2J( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>dm9 YfQ agreement for a settlement 授产协议
ryh"/lu[B agreement for assignment 转让协议
oVn&L*H agreement for sale 售卖协议；买卖协议
eA-oqolY agreement for sale and purchase 买卖协议
nK?S2/o#A agreement for the payment of interest 支付利息协议
C ~@m6K agreement for the repayment of money 还款协议
|Rkw/5 agreement of reinsurance 再保险协议
K/f-9hE F Agricultural Bank of China 中国农业银行
7(h@5 air passenger departure tax 飞机乘客离境税
YW/V}C'> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U4K ZPk airport tax 机场税
RtHai[j alcohol duty 酒精税
"0# (<zb| alienation 让与；让渡；转让
t[>UAr1Vt alimony 生活费；赡养费
K[OO I~"C All Ordinaries Index [AOI] 所有普通股指数
V,d\Wk k/ all risks 全险；综合险
#Pf<2S
All Sales Record for Stock Market 《股票市场成交报告》
<4vCx Allied Capital Resources Limited 新联财务有限公司
jK*d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4OgH+<G allocation letter 拨款信件
yF.Gz`yi allocation of fund 分配款项；预留款项
Pvi2j&W84 allocation of profit 利润分配；溢利分配
jI*@&3 allocation warrant 拨款令
wS#Uw_[ allotment 分配；配股
6fo" k+S allotment notice 股份配售通知；配股通知
``:[J r & allotment of shares 股份分配
NQ 6oyg@& allowable 可获宽免；免税的
1v`|mU}i, allowable business loss 可扣除的营业亏损
LDHu10l allowable expenses 可扣税的支出
\ f+;X allowance 免税额；津贴；备抵；准备金
'r%(,=L allowance for debts 债项的免税额
7I"~a<f0X` allowance for depreciation by wear and tear 耗损折旧免税额
5o>`7(t` allowance for funeral expenses 殡殓费的免税额
rM
A%By^L- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C`kqsK allowance for repairs and outgoings 修葺及支出方面的免税额
GU2TQx{V allowance to debtor 给债务人的津贴
MQN~I^v3 alteration of capital 资本更改
|/n7(!7$[v alternate trustee 候补受托人
^tG ,H@95 amalgamation 合并
l y[d V.<P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
``VE<:2+ ambit of charges 征税范围；收费范围
i.)n#@M2 amended valuation 经修订的估值
!<=zFy[J.9 American Commodities Exchange 美国商品交易所
n(eo_.W2| American Express Bank Limited 美国运通银行
Jk&!(YK& American Stock Exchange 美国证券交易所
pY
)x&uM! amortization 摊销
z`E =V amount due from banks 存放银行同业的款项
b5^>QzgD amount due from banks abroad 存放海外银行同业的款项
XL.f `N .O amount due from holding companies 控股公司欠款
<iU@ M31 amount due from local banks 存放本港银行同业的款项
np6G~0Y` amount due to banks 银行同业的存款
0,DrVGa amount due to banks abroad 海外银行同业的存款
^ IuhHP amount due to holding companies 控股公司存款
a?r$E.W'& amount due to local banks 本港银行同业的存款
!s1<)%Jt amount due to outport banks 外埠银行同业的存款
Qr~!YPK\ amount for note issue 发行纸币的款额
qwj7CIc( amount of bond 担保契据的款额
jF}kV%E amount of consideration 代价款额
g%S/)R,,ct amount of contribution 供款数额
7:uz{xPK6 amount of indebtedness 负债款额
AmDOv4 amount of principal of the loan 贷款本金额
-WqhOZ amount of rates chargeable 应征差饷数额
|a#ikY _nd amount of share capital 股本额
IA. 7If&k amount of sums assured 承保款额
w[gt9]}N amount of variation 变动幅度
;iKtv+" amount of vote 拨款数额
fv8x7l7 amount payable 应付款额
S8/~'<out amount receivable 应收款额
JP6 Noia Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]zJO)(d$> analysis 分析
7UW \ |r ancillary risk 附属风险
ij-'M{f annual account 周年帐目；周年帐目报表；年度决算；年结
} (-9d annual accounting date 年结日期
<Y}m/-sD5 annual allowance 每年免税额；年积金；年度津贴；年津
zE$HHY2ovi annual balance 年度余额
!P EKMDh annual disposable income 每年可动用收入
QA0u T{x90 annual estimates 周年预算
+39uKOrZ annual fee 年费
Z J)Z
annual general meeting 周年大会
zqNzWX annual growth rate 年增率；每年增长率
rY^uOrR>j* annual long-term supplement 长期个案每年补助金
^t
gjs$M| annual pensionable emolument 可供计算退休金的年薪
-`\rDPGf annual report 年报
E#r QJ Annual Report on the Consumer Price Index 《消费物价指数年报》
vMou`[\WlJ annual return 周年报表；周年申报表；每年报税表格
,s 3| Annual Return Rules 《周年报表规则》
6&SNFOX{@ annual review of consumer prices 每年消费物价回顾
ANw1P{9* annual roll-forward basis 逐年延展方式
Q2m[XcnX annual salary 年薪
u]Vt>Y wu annual statement 年度报表；年度决算表
~210O5^ 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
eu$VKLY* annuitant 年金受益人
9 CZ@IFS annuity 年金
_^GBfM. annuity contract 年金合约
h0 92S |iY annuity on human life 人寿年金
|U{~t< BF# antecedent debt 先前的债项
+CBN[/Z^i ante-dated cheque 倒填日期支票
d> ) =| anticipated expenditure 预期开支
ZXYyG`3+ anticipated net profit 预期纯利
|f$+|9Q? anticipated revenue 预期收入
a}NB6E)- anti-inflation measure 反通货膨胀措施
IL.bwt pQD anti-inflationary stance 反通货膨胀立场
#
2^ H{7 apparent deficit 表面赤字
#`|Nm3b apparent financial solvency 表面偿债能力
f]%S FQ+ apparent partner 表面合伙人
h?n?3x!( application for personal assessment 个人入息课税申请书
3R%JmLM+R9 application of fund 资金应用
>KrI}>!9r application to release as liquidator and to destruct the books of accounts and documents
GZrN, M 申请免除清盘人职务及毁灭帐簿与文件
h fY/)-60o appointed actuary 委任精算师
Fn`Zw:vp6 appointed auditor 委任核数师；委任审计师
mq4Zy3H appointed trustee 委任的受托人
"M
iJM+, appointer 委任人
b;
C}=gg apportioned pro rata 按比例分摊
xJ/) *?@+ apportionment 分配；分摊
TM#L.xPMf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aanS^t0 apportionment formula 分摊方程式
QlMLWi apportionment of estate duty 遗产税的分摊
iU 6,B appraisal 估价；评估
>@ 8'C "F appreciable growth 可观增长
_4Eq_w` appreciable impact 显着影响
d9TTAaf appreciable increase 可观增长
tUUL px.h appreciation 增值；升值
hizM}d-"C appreciation against other currencies 相对其他货币升值
(VM CVZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q<V1`e appreciation tax 增值税
XTF[4#WO appropriation 拨款；拨用；拨付
)YEAk@h@ appropriation account 拨款帐目
W>w(|3\ Appropriation Bill 拨款法案
(n B[aM appropriation-in-aid system 补助拨款办法
tb~E. Lm\ approved assets 核准资产
iKPgiL~ approved basket stock 认可一篮子证券
m\jjj^f a approved budget 核准预算
(y!bvp[" m approved charitable donation 认可慈善捐款
:B5*?x approved charitable institution 认可慈善机构
v^o`+~i approved currency 核准货币；认可货币
p#P<V% approved estimates 核准预算
QjSWl,{
$D approved estimates of expenditure 核准开支预算
#b428- approved overseas insurer 核准海外保险人
1ds4C:M+< approved overseas trust company 核准海外信托公司
4pT^ * approved pooled investment fund 核准汇集投资基金
G9okl9;od approved provident fund scheme 认可公积金计划
c;q=$MO` approved provision 核准拨款
(,o@/ -o approved redeemable share 核准可赎回股份
a~LA&>@ approved regional stock 认可地区性证券
!^F_7u@Q approved retirement scheme 认可退休金计划
c8mh#T bl approved subordinated loan 核准附属贷款
.gC.T`/m arbitrage 套戥；套汇；套利
| VaJ70\o arbitrageur 套戥者；套汇者
3^
UoK arbitrary amount 临时款项
P/ 6$TgQ arrangement 措施；安排；协定
v?]a tb/h` arrears 欠款
^TZmc{i arrears of pay 欠付薪酬
hL/u5h%$ arrears of revenue 逾期未收税款；逾期未收的帐项
Rf`_q7fm articles of association 组织章程；组织细则；组织章程细则
%b*N.v1+ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M-h+'G ascertainment of profit 确定利润
kI(3Pf ] . "Asia Clear" “亚洲结算系统”
yKj}l,i~8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+zch e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%eofG ]VM< Asian Development Fund [ADF] 亚洲发展基金
/Lr`Aka5 Asian dollar bond 亚洲美元债券
*)w+xWmM3w Asian dollar market 亚洲美元市场
#3_g8ni5X Asian dollar rate 亚洲美元利率
9VTAs:0D= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EQ^]W-gN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R$l-
7YSt asked price 沽盘；喊价；索价；卖方报价
bFN/ {^ SB assessable income 应评税入息
n7;jME/! assessable loss 应评税亏损
V0>[bzI assessable profit 应评税利润
D['J4B assessable value 应评税值
)s:kQ~+ assessed profit 估定利润
^ICSh8C assessed value 经评估价值
h&L-G j assessment 评税；评定；估价；评税单
)_C>hWvo_ assessment number 评税编号；估价编号
/hqn>t assessment of additional tax 补加税评税
Z_bVCe{ assessment of performance 业绩评估；实绩评价
<h9nt4 F Assessor 评税主任
ba G_7>Q9H asset price bubbles 资产价格泡沫
.up[wt gN asset-backed securities 具资产保证的证券
U'F}k0h?\' assets accretion 资产增值
dO2?&f assets and liabilities 资产与负债
.GJbrz assets betterment statement 资产递增表；资产改进表
ly34aD/p~, assets lending 实物放款；有抵押贷款
q
6UZ`9&z assets of the company passing on the death 死者去世时转移的公司资产
lbt8S.fx assets pledged as security for liabilities 用作负债抵押的资产
TE o assets portfolio 资产投资组合
]s5e[iS assets price 资产价格
R2~y<^.V`Y assets quality 资产质素
5>%^"f assets realization 资产变现
U`3?bhzua assets refinancing arrangement 资产再集资安排
6|q"lS*$S assets securitization 资产证券化
6p) &}m9! assets situated outside Hong Kong 在香港以外地方的资产
J/Y9 X , assets stripping 削减资产；拆卖资产
55.2UN assets value 资产值
&uE )Vr4 R assignee 承让人
N`IXSE assignment 转让；转让书；转让契
~),%w* L assignment of interest 权益转让
_I; hM assignment of letters patent and trade mark 专利证书及商标转让
Ww 8U{f assignment of property 物业转让；物业转让书
)?radg assignment right 转让权
`_)9e GQ assignor 转让人
U}X'RCM associate 有联系的人；有关连人士；相联者；合伙人；联系人
JXk x!X_{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vjGJRk|XED associate member 附属会员
=/a`X[9vI associated body corporate 相联法人团体
b*S,8vE] associated company 相联公司；联属公司
,{:qbt associated corporation 相联法团
eSObOG/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N
e{=KdzT 公认会计师公会〔英国〕
Gev\bQa Association of Futures Exchange Brokers 香港期货经纪协会
p#4*:rpq4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'q;MhnU+ association of underwriters 承保人组织
ZhCz]z~tj6 assumption of control 接管
/cdLMm: assurance 担保；保险；转易；转易书
8wd["hga<% assurance of interest 权益的转易
um$U3'0e at 19XX price 按一九ＸＸ年价格计算
<Tgubv+J at a discount 按赔价计算；按贴水价格计算；打折扣
1&e8vVN at a premium 按溢价计算；按升水价格计算
]!S#[Wt {k at call 通知付款；按通知
}03?eWk/y at constant market price 按固定市价计算
<!G /&T at constant price 按固定价格计算
sdCG}..` at cost 按成本计算
V} <<?_ at current market price 按当时市价计算；按现时市价计算
fFbJE]jW at current price 按当时价格计算；按现时价格计算
P]}:E+E<.I at factor cost 按要素成本计算；按生产要素成本计算
)Rb t0 at money-of-the-day price 按付款当日价格计算
S9 l po_!z at or better 按指定或较佳价位〔买卖指令〕
{}'Jr1 at par 按面值计算；平价
YY tVp_) at sight 见票即付
r%=a :GdAg at the close 按收市盘
AFsieJ at the opening 按开市盘
6 @# =z attestation 见证；见证条款
+|S)Mm8- at-the-money option 平价期权
BR@gJ(2 attorney 受权人；受托代表人
|wb_im attornment 新拥有人承认书
H&*&n}vh5y attributable profit 可归属利润
I&15[:b=- attributable share value 可归属股份价值
}vB{6E+h/w Auckland Stock Exchange 奥克兰证券交易所
W^[QEmyn auction 拍卖
} Tm+gJA auctioneer 拍卖商
+K'YVB
U} audit 审计；核数
(L4C1h_]9 Audit Commission 审计署
34)l3UI~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
})@xWU6! 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〕
7`L]aRS[ audit review 帐目审查
0hkYexX73 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
) xV>Va8) audited account 审计帐目；经审计的帐目
9 f bo audited annual account 经审计的周年帐目
n@kJ1ee' audited balance sheet 经审计的资产负债表
h){ #dU+& auditor 核数师；核数主任；审计师
@/As|) auditor's certificate 核数师证明书；审计师证明书
4?(=?0/[ auditor's report 核数师报告；审计师报告
*j,noHUT~> Aussie bond 澳元债券
N!?~Dgw austerity budget 紧缩预算
&~.|9P/45 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E 8W*^^z( Australia All Ordinaries Index 澳洲所有普通股票指数
SLkgIb~'X Australian Dollar [AUD] 澳元
bSI*`Dc"! Australian Options Market 澳大利亚期权市场
G
DBV Australian Securities Commission 澳洲证券事务监察委员会
T^d<vH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K\ p Z Australian Stock Exchange 澳大利亚证券交易所
A9Ea}v9: Austrian Schilling [ATS] 奥地利先令
|iSwG=& authentication 认证；鉴证
2X BHo ( authority to purchase 委托购买证；委购书
BH}rg,]G authorization 认可；核准；授权；授权书
E<B/ 5g! authorization by direction 指示授权
m#Z9w f] F authorization by instruction 指令授权
(mi=I3A( authorization by warrant 令状授权
lv.h?"M l authorization of unit trust 单位信托的认可
1 5|gG<- authorized agent 指定代理人
"3 2Ua3m:G authorized capital 法定资本
KTo}xLT
authorized clerk 出市员
P &c O2 authorized dealer 认可交易商
j" ;L { authorized financial institution 认可财务机构
Xsb.xxK. authorized fund 认可基金
(Y&gse1}! authorized fund house 获授权的基金公司；认可基金公司
;gJAxVD< authorized institution 认可机构
<|WXFjn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vfq-H /+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3M[d6@a authorized insurer 获授权保险人；获认可承保人
SJ8
~:"\P authorized investment 特准投资项目
{KTZSs $n authorized person 获授权人
hQzT
=0 authorized representative 获授权代表
o4rf[.z authorized share capital 法定股本
bTYR=^9 automated quotation system 自动报价系统
/NPx9cLW^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W>x.*K 自动交易系统〔香港期货交易所有限公司〕
u[wDOw automatic adjustment mechanism 自动调整机制
Y>nQ < automatic adjustment system 自动调整系统
4|j Pr J
Automatic Clearing House 自动票据交换所
4rCw#mV tB automatic exchange rates accumulation system 自动化汇率累集系统
|l|$ Q ; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ow ,! 7|m automatic teller machine [ATM] 自动柜员机
8*VQw?{Uee autopay 自动转帐
)h(=X&(d available assets 可用资产
) TN G0[ available fiscal reserve 现存财政储备
qMO(j%N5 available profit 可用利润
0yUn~'+(Sp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iy8Ln,4z( average 平均；平均数；海损
%&'[? LXD average basic salary 平均基本薪金
aJs! bx>K average consumer expenditure 平均消费开支；一般消费开支
A i#~Eu* average cost 平均成本
FhEfW7]0, average cost of land production 增辟土地平均成本
(LVzE_` average daily turnover 平均每日成交额
,4,./wIq average daily wage rate 平均每日工资率
@Ko}Td&E( average expenditure pattern 平均开支模式
! v%%_sRV average growth rate 平均增长率
+WxD=|p; average net fixed assets 固定资产平均净值
lH,/N4 r*& average of relatives 相对价格平均数
[m<8SOMG( average price 平均价格
Xa U ^^K average propensity to consume 平均消费倾向；一般消费倾向
o|s|Wm x>u average propensity to save 平均储蓄倾向；一般储蓄倾向
8RZqoQDH average rate 平均率
&$pQ Jf average revenue 平均收入；平均收益
Ni ;jMc average stock 平均库存；平均存货
/5>A 2y average yearly rent 平均年租
\3 rgwbF avoidance of double taxation 避免双重课税
T%TO?[cN avoidance of tax 避税
