A:
|X8?B = A share Ａ股；甲类股份
mF;mJq<d abatement of tax 减税；减扣免税额
rQimQ| + ABN AMRO Bank N.V. 荷兰银行
fwz:k]vk above-the-line expenditure 线上项目支出；经常预算支出
H:c5
q0O^x above-the-line receipt 线上项目收入；经常预算收入
9i5?J ]o^ ABSA Asia Limited 南非联合亚洲有限公司
(lM,' absolute change 绝对数值变更
X
61 |:E absolute expenditure 实际开支
9S|sTf absolute guideline figure 绝对准则数字
\ZLi Y absolute interest 绝对权益
:0l+x 0l} absolute order of discharge 绝对破产解除令
*2X~NJCt absolute profit margin 绝对利润幅度
3
,>M-F absolute value 实值；绝对值
$os]$5( absolutely vested interest 绝对既得权益
;Sivu- % absorbed cost 已吸收成本；已分摊成本
%1Q:{m absorption 吸收；分摊；合并
0A) 0Zw absorption rate 吸收率；摊配率；分摊率
<==uK>pET ACB Finance Limited 亚洲商业财务有限公司
TWp w/osW acceptable form of reciprocity 合理的互惠条件
!{jw!bB acceptable rate 适当利率；适当汇率
[Y](Y3 /.N acceptance agreement 承兑协议
)*BZo>" acceptance for honour 参加承兑
@JbxGi acceptor 承兑人；接受人；受票人
eG,x\ acceptor for honour 参加承兑人
Nbpn"*L, accident insurance 意外保险
dBXiLrEbs Accident Insurance Association of Hong Kong 香港意外保险公会
[~{F( Le accident insurance scheme 意外保险计划
1nAm\/&
accident year basis 意外年度基准
rC-E+%y accommodation 通融；贷款
oPmz$]_Z accommodation bill 通融票据；空头票据
2&4nf/sE accommodation party 汇票代发人
1VgGF^cYR account balance 帐户余额；帐户结余
W Ej{2+ account book 帐簿
J 4gtm"2) account collected in advance 预收款项
uy
hh"[ account current book 往来帐簿
;gZ
^c] \ account of after-acquired property 事后取得的财产报告
vkE`T5?? account of defaulter 拖欠帐目
d~u=,@FK account payable 应付帐款
i&:SWH = account payee only [A/C payee only] 只可转帐；存入收款人帐户
x
[]ad"R account receivable 应收帐款
@
8H$ account receivable report 应收帐款报表
Fe0M2%e;| account statement 结单；帐单；会计财务报表
*-9i<@|(U^ account title 帐户名称；会计科目
u4Nh_x8\Nr accountant's report 会计师报告
F=Bdgg9s Accountant's Report Rules 会计师报告规则
@Y/&qpo$#W accounting and auditing procedure 会计与审计程序；会计与核数程序
2#.s{ Bv Accounting Arrangements 《会计安排》
%P0 accounting basis 会计基础
0&,D&y% accounting by Official Receiver 破产管理署署长呈交的帐目
hQ@k|3=Re Accounting Circular 《会计通告》
t.9s4 9P accounting class 会计类别
(.:*G Ug accounting date 记帐日期；会计结算日期
unFRf ec{ accounting for money 款项核算
i rcF3P>a? Accounting Officer 会计主任
a}%f +`z accounting period 会计报告期；会计期
sq2:yt accounting policy 会计政策；会计方针
/2Wg= &H accounting practice 会计惯例
BXYHJ accounting principle 会计准则
sQ}|Lu9hZ accounting record 会计记录
3xy2ZYw accounting report 会计报告
Ah2 {kK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&gp&i?%X9b Accounting Society of China 中国会计学会
i{6&/TBnr accounting statement 会计报表
" UTW(~D' accounting system 会计制度；会计系统
Xq;|l?,O accounting transaction 会计事项；帐务交易
\|0z:R;X accounting treatment 会计处理
?/o 8f7Z accounting year 会计年度
w,p'$WC* accretion 增值；添加
F LW VI4* accrual 应计项目；应累算数目
gQPw+0w accrual basis 应计制；权责发生制
E]mm^i`| accrual basis accounting 应计制会计；权责发生制会计
9 -pt}U accrue 应累算；应计
%aNm j)L accrued benefit 应累算利益
<Z%=lwtX accrued charges 应计费用
,\6Vb*G|E> accrued cumulative preference share dividend 应累算的累积优先股股息
712nD ?> accrued expenses 应累算费用
G`FYEmD accrued interest payable 应付利息；应计未付利息
I }_}VSG( accrued interest receivable 应收利息；应计未收利息
BY~Tc5 accrued right 累算权益
vIRT$W' O} accruing profit 应累算的利润
fxd+0R;f accumulated fiscal reserve 累积财政储备
'[WL8,.Q accumulated profit 累积利润；滚存溢利
9f!
M1 accumulated reserve 累积储备
vxmX5. accumulation of surplus income 累积收益盈余
-0^ ]: acquired assets 既得资产
g=t`3X#d acquisition 收购；购置；取得
v'i'I/ acquisition cost 购置成本
)h}IZSm acquisition expenses 购置费用
|]9@Jdm V acquisition of 100% interest 收购全部股权
T01Iu acquisition of control 取得控制权
OIPY,cj~ acquisition of fixed assets 购置固定资产
u!K1 K3T6k acquisition of shell “买壳”
FoetP`
acquisition price 收购价
01'>[h#_n act of God 天灾
8s)b[Z5 acting partner 执事合伙人
]CzK{-W active market 买卖活跃的市场；交投畅旺的市场；旺市
u#Ig!7iUu active partner 积极参与的合伙人
zr|DC] 3 active trading 交投活跃
I> ;{BYPV actual circulation 实际流通
yJI~{VmU7 actual cost 实际成本
3=d%WPgQ actual expenditure 实际开支；实际支出
+4:eb)e actual income 实际入息；实际收入；实际收益
e#*3X4<\K actual market 现货市场
(xb2H~WrN actual price 现货价；实际价格
_f^6F<! actual profit 实际利润
lEHx/#qt9 actual quotation 实盘；实际价位；实际报价
UH MJ(.Wa- actual year basis 按实际年度计算
"J"=<_? actuals 实货
(m R)o&Y%, actuarial investigation 精算调查
-$:; en? actuarial principle 精算原则
(,h2qP-;ud actuarial report 精算师报告
EIRDH'[L Actuarial Society of Hong Kong 香港精算学会
b= 5w>* actuarial valuation 精算师估值
3Z?ornS actuary 精算师
5mZ2CDV ad referendum agreement 暂定协议；有待覆核的协定
TLsF c^X ad valorem duty 从价税；按值征税
{5B j*m5 ad valorem duty system 从价税制
q}t]lD
%C ad valorem fee 从价费
bo| THS
ad valorem tariff 从价关税
LTe ({6l0 additional allowance 额外免税额
gF,=rT1:>r additional amount for unexpired risk 未过期风险的额外款额
}i8y/CA additional assessable profit 补加应评税利润
#^L&H
oo6 additional assessment 补加评税
r]!#v{#. additional commitment 额外承担
k ;^$Pd?t additional commitment vote 额外承担拨款
Uoe{,4T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4:/V|E\D additional dependent parent allowance 供养父母额外免税额
y^C5_w(^jZ additional provision 额外拨款
^.6yzlY additional stamp duty 附加印花税
)g'J'_Sl additional tax 补加税罚款；补加税款
V*@a E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5REFz adjudged bankrupt 被裁定破产
j,.M!q] adjudicated bankrupt 裁定破产人
i M !`4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
#uU(G\^T adjudication of bankruptcy 裁定破产；宣告破产
I B;yL/T adjudication of insolvency 裁定无力偿还债务
dy_Uh)$$|g adjusted actual 经调整的实数；调整后的实数
;O}%SCF7 adjusted current assets 经调整的流动资产；调整后的流动资产
v^JzbO~|gj adjusted figure 经调整的数字；调整后的数额
|#_p0yPy adjusted liabilities 经调整的负债；调整后的负债
;<M}ZL @m adjusted loss 经调整的亏损；调整后的亏损
RH FRN&RU$ 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
zpwoK&T+ adjusted profit 经调整的利润；调整后的利润
{d.z/Buu adjusted surplus 经调整的盈余额；调整后的盈余额
r0}x:{$M adjusted value 经调整的价值；调整后的价值
A^,E~Z!x adjustment 调整；修订；理算〔保险〕
jc"sPr v5 adjustment centre 调剂中心
(}39f adjustment lag 调整过程的时间差距；调整时差
4J5 zSTw adjustment mechanism 调整机制
o4" [{LyT adjustment of loss 亏损调整
1L!;lP2 adjustment process 调整过程；调整程序
!MKecRG_ adjustment range 调整幅度
)J[m>tyY5 administered exchange rate 受管制汇率
Z9DfwWI2nu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N)"8CvQL administration expenses 行政费用
[_JdV(]$ administration fee 手续费；行政费
vi}16V84l administration in bankruptcy 破产管理
Ca'B E# q administration order 遗产管理令
44 u)F@) administrator 管理人；遗产管理人
Yk|6?e{+) administrator of the estate 遗产管理人
+g
g_C' " admission of debt 债项承认书
+bE{g@%@ + admission of proof 接纳债权证明
%4Lo Em=U advance 放贷款项；垫付款项；预支款项；预付款项
KyNu8s k advance account 暂支帐目；预付款帐户
K[icVT2v~ advance compensation 预付补偿金
+ Tp % * advance from shareholder 股东垫款
lMFo)4&P advance pending reimbursement 预支以待日后付还
K? o p3}f? advanced economy 先进经济体系
|aP`hVm advancement 预付；预付财产
;d}>8w&tfy advances warrant 垫款令
Z4i))%or advancing 贷出
x:Q\pZ adverse balance 逆差
! \7 M7 adverse exchange 逆汇
~6;I"0b5 advertisement addressed to shareholders 在报章刊登的致股东通告
3` &FXgo advice for collection 托收通知书
rp4D_80q advice of drawing 提款通知书；汇票通知书
R0qZxoo advice of payment 付款通知
C$[iduS Advisory Committee [Securities and Futures Commission]
$0 .6No_| 谘询委员会〔证券及期货事务监察委员会〕
W^8 Advisory Committee on Diversification 经济多元化谘询委员会
d` ttWWPw affidavit 誓章；遗产申报誓章
Zp7Pw affidavit of no receipt 述明无收款的誓章
5a/A?9?, affiliate 联号；联营公司；附属公司
HDV-qYD|O~ affiliated company 附属公司；联号；联营公司
R5ra*!|L) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~2k.x*$ affordability 负担能力
z0rYzn?MR African Development Bank [AfDB] 非洲开发银行
cjN)3L{ after-acquired property 事后取得的财产
F\r"Y)|b= after-hours dealing 市后交易
"d)Yq Q after-tax profit 税后盈利；税后利润；税后溢利
#ELe W3
S} agency agreement 代理协议
b\0>uU agency expenses 代理机构的开支
,
@jtD*c) agency fee 代理费
DujVV(+I Agency Law 《代理法》
LG:k}z/T agent 代理人；承销人
`/[5/% agent of company 公司代理人
d0)]^4HT|y agent's fee 代理人费；经纪费
?+.mP]d_ aggregate 总计；总数；总体数字
#A5X , -4G aggregate amount 总款额；总额
UE^o}Eyg aggregate assets and liabilities 总体资产与负债
=Q<VU/ aggregate at constant price 按固定价格计算的总体数字
aM
$2lR])J aggregate demand 总需求
')v,<{ aggregate gross position 总持仓量
H[h J UR+# aggregate limit 总限额
%"v:x?d$$o aggregate of salaries tax 合计薪俸税
Gl>\p aggregate performance 总体表现；总体业绩
D`@a*YIq aggregate supply 总体供应
wKpB H} aggregate surplus 总盈余
Q$ew. h aggregate total 整体总额
N~flao ^ aggregate value 总值；合计价值
Nqj@p<y/q aggregated basis 合计基准
4 *}H3-` aggregated net chargeable income 合计应课税入息实额
vCi`htm% aggregation 合并计算；合计；总和
/ ]8e[t>!f aggregation of incomes of husband and wife 夫妇入息合并计算
?TpjU*Cxy aggregation of property 财产的总和
2FuV%\p agio 差价；贴水
=W7-;& Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
gfK_g)'2U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ \Vw:~e 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
~+ 1 mH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
KfjWZ4{v 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_+48(Q F< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ht%qjE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w=XIpWl agreement for a settlement 授产协议
!M 8_PC*a agreement for assignment 转让协议
4tm%F\Izy agreement for sale 售卖协议；买卖协议
tn$TyCzckW agreement for sale and purchase 买卖协议
z6U'"T"a agreement for the payment of interest 支付利息协议
4tkT\. agreement for the repayment of money 还款协议
\C$e+qb~{ agreement of reinsurance 再保险协议
In1{&sS Agricultural Bank of China 中国农业银行
}169]!R air passenger departure tax 飞机乘客离境税
UdrgUqq) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!(q@sw( airport tax 机场税
?'~u)O (n alcohol duty 酒精税
68P'<|u? alienation 让与；让渡；转让
(qFZF7(Xa alimony 生活费；赡养费
Lan|(!aW All Ordinaries Index [AOI] 所有普通股指数
t)j$lmQ n all risks 全险；综合险
P-B5-Nz All Sales Record for Stock Market 《股票市场成交报告》
R|*0_!O:[ Allied Capital Resources Limited 新联财务有限公司
)K?7(H/j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
r5xm7- `c allocation letter 拨款信件
}k t%dDU allocation of fund 分配款项；预留款项
d_we ?DZ| allocation of profit 利润分配；溢利分配
'a0M.*f}G allocation warrant 拨款令
~E 6sY
allotment 分配；配股
w=fWW^>bP allotment notice 股份配售通知；配股通知
Lx>[`QT allotment of shares 股份分配
?jz\[0)s allowable 可获宽免；免税的
v_Vw!u allowable business loss 可扣除的营业亏损
Q allowable expenses 可扣税的支出
jywS<9c@ allowance 免税额；津贴；备抵；准备金
_LZ(HTX~ allowance for debts 债项的免税额
B Evt{q4 allowance for depreciation by wear and tear 耗损折旧免税额
3ux7^ au allowance for funeral expenses 殡殓费的免税额
,ASNa^7/> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ra5 3M!>] allowance for repairs and outgoings 修葺及支出方面的免税额
/>E
ILPPb allowance to debtor 给债务人的津贴
Ag2~q alteration of capital 资本更改
+pgHCzwJE alternate trustee 候补受托人
oH1 7!$Fly amalgamation 合并
3PvxU|*F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<xSh13< ambit of charges 征税范围；收费范围
9nVb$pf e# amended valuation 经修订的估值
;76+J) American Commodities Exchange 美国商品交易所
{HY3E}YJL American Express Bank Limited 美国运通银行
vcj(=\
e8v American Stock Exchange 美国证券交易所
@D-I@Cyl amortization 摊销
Es#:0KH].v amount due from banks 存放银行同业的款项
o]tfvGvU* amount due from banks abroad 存放海外银行同业的款项
z*.G0D Fw amount due from holding companies 控股公司欠款
e46`" }r amount due from local banks 存放本港银行同业的款项
:vIJ>6lIR amount due to banks 银行同业的存款
rAtCG1Vr amount due to banks abroad 海外银行同业的存款
.n+
;&5 amount due to holding companies 控股公司存款
w=?nD6Xhz amount due to local banks 本港银行同业的存款
k waZn ~ amount due to outport banks 外埠银行同业的存款
Y$XzZ> VW amount for note issue 发行纸币的款额
68GH$ji amount of bond 担保契据的款额
B.4e4%BBS amount of consideration 代价款额
}%}$h2: amount of contribution 供款数额
o|d:rp!^ amount of indebtedness 负债款额
9mk@\Gqqm amount of principal of the loan 贷款本金额
9 3D}0kp amount of rates chargeable 应征差饷数额
>n /0od9 amount of share capital 股本额
m{a ni/bt amount of sums assured 承保款额
2He R1m< amount of variation 变动幅度
Hd ;NvNS amount of vote 拨款数额
9c4p9b! amount payable 应付款额
>lM/\HO2 amount receivable 应收款额
U"|1 @W# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=D0d+ b6 analysis 分析
M
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k. ancillary risk 附属风险
m$W2E.-$'# annual account 周年帐目；周年帐目报表；年度决算；年结
zQ:nL*X'Z" annual accounting date 年结日期
&a'mG=(K_c annual allowance 每年免税额；年积金；年度津贴；年津
!BW!!/U annual balance 年度余额
qF^P\cD annual disposable income 每年可动用收入
HOu$14g annual estimates 周年预算
h
#gI1(uL annual fee 年费
$- ]G6r annual general meeting 周年大会
.9Oj+:n annual growth rate 年增率；每年增长率
!21G $ [H annual long-term supplement 长期个案每年补助金
UVLS?1ra annual pensionable emolument 可供计算退休金的年薪
CLZ j=J2 annual report 年报
,F->*= Annual Report on the Consumer Price Index 《消费物价指数年报》
G6{ PrV# annual return 周年报表；周年申报表；每年报税表格
? glx8@ Annual Return Rules 《周年报表规则》
z-K};l9y annual review of consumer prices 每年消费物价回顾
`L$ Av9X\ annual roll-forward basis 逐年延展方式
QZ(O2!Mg annual salary 年薪
?uc]Wgw"s annual statement 年度报表；年度决算表
NG3:= 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
>A]l|#Rz annuitant 年金受益人
Uu+ibVM$ annuity 年金
J
?aJa annuity contract 年金合约
R`$jF\"`r annuity on human life 人寿年金
"qC3%9e antecedent debt 先前的债项
~0024B[G ante-dated cheque 倒填日期支票
Q'cWqr anticipated expenditure 预期开支
x] )j]k anticipated net profit 预期纯利
GGwwdB\x' anticipated revenue 预期收入
Yur}<>`( anti-inflation measure 反通货膨胀措施
D@ sMCR anti-inflationary stance 反通货膨胀立场
n% \\1 apparent deficit 表面赤字
$ #/8l58 apparent financial solvency 表面偿债能力
Fv,c8f apparent partner 表面合伙人
E$ 8-8[ application for personal assessment 个人入息课税申请书
`}P9[HP application of fund 资金应用
dk1q9Tx application to release as liquidator and to destruct the books of accounts and documents
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XY"Y% 申请免除清盘人职务及毁灭帐簿与文件
.$d:c61X appointed actuary 委任精算师
+KExK2= appointed auditor 委任核数师；委任审计师
`lm '_~=`& appointed trustee 委任的受托人
Y:+:>[F appointer 委任人
%r6_[ 'T apportioned pro rata 按比例分摊
D->E& # apportionment 分配；分摊
G+sB/l" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~7j-OWz9 apportionment formula 分摊方程式
o6 NmDv5 apportionment of estate duty 遗产税的分摊
@|<nDd{2 appraisal 估价；评估
%vf;qVoA~ appreciable growth 可观增长
hiVDN"$$ appreciable impact 显着影响
hx%UZ <a appreciable increase 可观增长
M7Z&t'= appreciation 增值；升值
(?uK appreciation against other currencies 相对其他货币升值
~FI} [6Dd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cuG;1,?b appreciation tax 增值税
D5@}L$ u appropriation 拨款；拨用；拨付
K; hP0J appropriation account 拨款帐目
}Dc pe M? Appropriation Bill 拨款法案
OmK0-fa/ appropriation-in-aid system 补助拨款办法
O*/ Utl approved assets 核准资产
2y$DTMu approved basket stock 认可一篮子证券
uU$/4{ approved budget 核准预算
](- [
I# approved charitable donation 认可慈善捐款
v{lDEF@2^N approved charitable institution 认可慈善机构
nx`W!|g$` approved currency 核准货币；认可货币
lr)MySsu#H approved estimates 核准预算
<.lN'i;( approved estimates of expenditure 核准开支预算
y&4im; X0 approved overseas insurer 核准海外保险人
GQ.akA_( approved overseas trust company 核准海外信托公司
gQ '=m U approved pooled investment fund 核准汇集投资基金
? OO !M approved provident fund scheme 认可公积金计划
]Zay9jD}c- approved provision 核准拨款
eon(C|S7eK approved redeemable share 核准可赎回股份
@$QtY(a approved regional stock 认可地区性证券
Z'^.H3YvL approved retirement scheme 认可退休金计划
[A!=Hv_$ approved subordinated loan 核准附属贷款
)086u8w )y arbitrage 套戥；套汇；套利
y f S arbitrageur 套戥者；套汇者
86&r;c : arbitrary amount 临时款项
MS|1Q@S9 arrangement 措施；安排；协定
iu+H +_ arrears 欠款
;rCCk A6 arrears of pay 欠付薪酬
0B`rTLwB arrears of revenue 逾期未收税款；逾期未收的帐项
h*[sV articles of association 组织章程；组织细则；组织章程细则
|])Ko08*tE Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mp]UUpt ascertainment of profit 确定利润
ok&v+A "Asia Clear" “亚洲结算系统”
Si#XF[/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h2]G V- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V3pn@'pr Asian Development Fund [ADF] 亚洲发展基金
=PBJ+"DQs Asian dollar bond 亚洲美元债券
t&bE/i _T Asian dollar market 亚洲美元市场
| qf8y Asian dollar rate 亚洲美元利率
uUG &At Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C Bx5:}t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~Oj-W6-+&, asked price 沽盘；喊价；索价；卖方报价
\l;H !y [ assessable income 应评税入息
K)8 m?sf/ assessable loss 应评税亏损
%} Ob~m>P assessable profit 应评税利润
dI8y}EbE~ assessable value 应评税值
lFM'F [-?- assessed profit 估定利润
U
&W}c^# assessed value 经评估价值
KI<Vvc m assessment 评税；评定；估价；评税单
BtWm ZaKi assessment number 评税编号；估价编号
j\@|oW0 assessment of additional tax 补加税评税
hRN>] e,! assessment of performance 业绩评估；实绩评价
0 .t 1p(x; Assessor 评税主任
W& k2z,| asset price bubbles 资产价格泡沫
TH}+'m asset-backed securities 具资产保证的证券
O~g0 R6M6e assets accretion 资产增值
&_c 5C assets and liabilities 资产与负债
{7q +3f < assets betterment statement 资产递增表；资产改进表
G Q+g.{c assets lending 实物放款；有抵押贷款
<~qhy{hRn assets of the company passing on the death 死者去世时转移的公司资产
le`_ assets pledged as security for liabilities 用作负债抵押的资产
gI~jf- w assets portfolio 资产投资组合
$3n@2 N` assets price 资产价格
(kI@U![u assets quality 资产质素
W>7 o
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) /<\|mR assets refinancing arrangement 资产再集资安排
B,dKpz;kFg assets securitization 资产证券化
_52BIrAO2 assets situated outside Hong Kong 在香港以外地方的资产
= l9H]`T/ assets stripping 削减资产；拆卖资产
QI2T G, assets value 资产值
Bx&wS|-) D assignee 承让人
$lrq*Nf9c assignment 转让；转让书；转让契
u>-!5=D8 assignment of interest 权益转让
'xp&)g L assignment of letters patent and trade mark 专利证书及商标转让
Q|}Pc>ae assignment of property 物业转让；物业转让书
[I` 6F6 assignment right 转让权
eqE%ofW assignor 转让人
\=/^H associate 有联系的人；有关连人士；相联者；合伙人；联系人
M e*] Bh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KI Ua associate member 附属会员
S}*%l)vfR associated body corporate 相联法人团体
@=[ SsS associated company 相联公司；联属公司
)TcW.d6 associated corporation 相联法团
$r=Ud > Association of Chartered Certified Accountants [ACCA] [United Kingdom]
` 5Qo*qx 公认会计师公会〔英国〕
4 p(KdYc
Association of Futures Exchange Brokers 香港期货经纪协会
0Sz iT M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G" Fd]' association of underwriters 承保人组织
=#<TE~n2( assumption of control 接管
L$+ap~ld assurance 担保；保险；转易；转易书
SW%d'1ya assurance of interest 权益的转易
9WuK W*** at 19XX price 按一九ＸＸ年价格计算
vb.`rj6 at a discount 按赔价计算；按贴水价格计算；打折扣
_,4f z( at a premium 按溢价计算；按升水价格计算
f[/E $r99J at call 通知付款；按通知
c x8H.L at constant market price 按固定市价计算
WNPdy m at constant price 按固定价格计算
"8 "7AoE at cost 按成本计算
^*]0quu=z at current market price 按当时市价计算；按现时市价计算
:bgi*pR{ at current price 按当时价格计算；按现时价格计算
WV"{oED at factor cost 按要素成本计算；按生产要素成本计算
8V(#S :G35 at money-of-the-day price 按付款当日价格计算
Q04iuhDO: at or better 按指定或较佳价位〔买卖指令〕
x+9 aTsZ at par 按面值计算；平价
MW+]w~7_Q at sight 见票即付
b |*A%?m at the close 按收市盘
|3MqAvPJ at the opening 按开市盘
i.Qy0 attestation 见证；见证条款
` 0k at-the-money option 平价期权
L Pk85E attorney 受权人；受托代表人
@`ttyI^1f attornment 新拥有人承认书
{ LJRdV attributable profit 可归属利润
Y Dyi6x, attributable share value 可归属股份价值
B jR:#*<qD Auckland Stock Exchange 奥克兰证券交易所
pFg9- xd% auction 拍卖
Z\y@rp \l auctioneer 拍卖商
eID"&SSU audit 审计；核数
1q b 3. Audit Commission 审计署
F3b[L^Km] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0Kjm:x9T 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
g< Sa{<0 audit review 帐目审查
;o#R(m@Lx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eRa1eR gP audited account 审计帐目；经审计的帐目
'7{0k{ audited annual account 经审计的周年帐目
!R WX1Z audited balance sheet 经审计的资产负债表
' @iS5Fni auditor 核数师；核数主任；审计师
~J6c1jG auditor's certificate 核数师证明书；审计师证明书
dt
4_x1 auditor's report 核数师报告；审计师报告
xF_ Y7rw1w Aussie bond 澳元债券
-)aBS3 austerity budget 紧缩预算
:r[`bqC;\* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*~|xj,md Australia All Ordinaries Index 澳洲所有普通股票指数
QP?Z +P< Australian Dollar [AUD] 澳元
![iAALPNl Australian Options Market 澳大利亚期权市场
Ng,#d`Br Australian Securities Commission 澳洲证券事务监察委员会
%97IXr E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TUiXE~8= Australian Stock Exchange 澳大利亚证券交易所
: (Feg 2c Austrian Schilling [ATS] 奥地利先令
t HPC authentication 认证；鉴证
R
gEKs"e authority to purchase 委托购买证；委购书
oM$EQd`7 authorization 认可；核准；授权；授权书
}9Z?UtS authorization by direction 指示授权
%
j7lLSusX authorization by instruction 指令授权
r
8,6qP[ authorization by warrant 令状授权
@`?"#^jT authorization of unit trust 单位信托的认可
lYeot8 authorized agent 指定代理人
X .g")Bt7 authorized capital 法定资本
+aV>$Y authorized clerk 出市员
E q.?Ga authorized dealer 认可交易商
|_%| authorized financial institution 认可财务机构
xUzSS @ot^ authorized fund 认可基金
kO\(6f2|x authorized fund house 获授权的基金公司；认可基金公司
JF_\A)<ki authorized institution 认可机构
H.Z:at5n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ne.W-,X^cL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y8wOJZ<K authorized insurer 获授权保险人；获认可承保人
^Y n{Vi2. authorized investment 特准投资项目
e4ajT authorized person 获授权人
h.g11xa authorized representative 获授权代表
9QI\[lT& authorized share capital 法定股本
?jBn a
~ automated quotation system 自动报价系统
~-6Kl3Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ni{ (=&*= 自动交易系统〔香港期货交易所有限公司〕
RIM"MR9qe= automatic adjustment mechanism 自动调整机制
I, .`w/I+ automatic adjustment system 自动调整系统
9+Se G\Th Automatic Clearing House 自动票据交换所
Tjl Ky automatic exchange rates accumulation system 自动化汇率累集系统
nKh._bvfX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kkFE9:[-c& automatic teller machine [ATM] 自动柜员机
M>0=A autopay 自动转帐
][6$$ Lz available assets 可用资产
dLal 15Pb available fiscal reserve 现存财政储备
7Z"mVh} available profit 可用利润
Lqbu] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W9B l' e average 平均；平均数；海损
oyJ /Oe
{ average basic salary 平均基本薪金
Cfb/f]*M average consumer expenditure 平均消费开支；一般消费开支
?ae:9ZcH average cost 平均成本
ZQnJTS+ Rd average cost of land production 增辟土地平均成本
2anx]QV4 average daily turnover 平均每日成交额
V4 Pf?g average daily wage rate 平均每日工资率
xK0VWi average expenditure pattern 平均开支模式
bUp%87<*X average growth rate 平均增长率
n\.K:t[: average net fixed assets 固定资产平均净值
<0 R7uH average of relatives 相对价格平均数
M{:gc7% average price 平均价格
qw0tw2| average propensity to consume 平均消费倾向；一般消费倾向
czb(&>< average propensity to save 平均储蓄倾向；一般储蓄倾向
QO7 > XHn average rate 平均率
Yq#I#
2RD average revenue 平均收入；平均收益
y^hpmTB3" average stock 平均库存；平均存货
lVXgp'!#j average yearly rent 平均年租
_jK\+Z f avoidance of double taxation 避免双重课税
U{LDtn%@h6 avoidance of tax 避税
