A:
je1f\ N45 A share Ａ股；甲类股份
TIbq UR abatement of tax 减税；减扣免税额
3Xgf=yG :M ABN AMRO Bank N.V. 荷兰银行
?y82S*sb# above-the-line expenditure 线上项目支出；经常预算支出
PDaHY above-the-line receipt 线上项目收入；经常预算收入
e Oa:%{Kj ABSA Asia Limited 南非联合亚洲有限公司
:B?XNo absolute change 绝对数值变更
oR>o/$z$)g absolute expenditure 实际开支
;/#E!Ja/ u absolute guideline figure 绝对准则数字
nj99!"_ absolute interest 绝对权益
@O#4duM4Qz absolute order of discharge 绝对破产解除令
CZ*c["x2 absolute profit margin 绝对利润幅度
:1"{0 gm absolute value 实值；绝对值
h%
BA,C absolutely vested interest 绝对既得权益
;hi+.ng_ absorbed cost 已吸收成本；已分摊成本
#/zPAcV: absorption 吸收；分摊；合并
&o$E1;og absorption rate 吸收率；摊配率；分摊率
euO!+ 9p ACB Finance Limited 亚洲商业财务有限公司
7q*L-Xe]k acceptable form of reciprocity 合理的互惠条件
|><hdBQXX< acceptable rate 适当利率；适当汇率
= R|?LOEK+ acceptance agreement 承兑协议
)=TD} Xb acceptance for honour 参加承兑
/NCEZ@2BN, acceptor 承兑人；接受人；受票人
x g~ q'> acceptor for honour 参加承兑人
_ETG.SYq accident insurance 意外保险
+v:t Accident Insurance Association of Hong Kong 香港意外保险公会
.8hB <G accident insurance scheme 意外保险计划
m`! C|?hu accident year basis 意外年度基准
bj4cW\b( accommodation 通融；贷款
_y&m4V uu accommodation bill 通融票据；空头票据
!4cR&@[ accommodation party 汇票代发人
E\Hhi.- account balance 帐户余额；帐户结余
{"l_x]q account book 帐簿
Z.+-MN WV account collected in advance 预收款项
L6yRN>5a E account current book 往来帐簿
yC ZV:R; account of after-acquired property 事后取得的财产报告
YXxaD@ account of defaulter 拖欠帐目
hM^#X,7 account payable 应付帐款
cUssF%ud] account payee only [A/C payee only] 只可转帐；存入收款人帐户
\D(6t!Ox account receivable 应收帐款
GGk.-Ew@ account receivable report 应收帐款报表
U.<';fKnT account statement 结单；帐单；会计财务报表
J
>Zd0Dn account title 帐户名称；会计科目
/v"u4Ipj accountant's report 会计师报告
u9 rlNmf$ Accountant's Report Rules 会计师报告规则
_?&$ @c accounting and auditing procedure 会计与审计程序；会计与核数程序
4jefU}e9# Accounting Arrangements 《会计安排》
ZKTOif} accounting basis 会计基础
UA$
X jP accounting by Official Receiver 破产管理署署长呈交的帐目
So?SBh1C Accounting Circular 《会计通告》
|>a sGP accounting class 会计类别
$wUFHEl accounting date 记帐日期；会计结算日期
(yWU9q)5 accounting for money 款项核算
GFasGHAw Accounting Officer 会计主任
b[,J-/;JNL accounting period 会计报告期；会计期
y&Sl#IQ L accounting policy 会计政策；会计方针
mDz{8N9<FG accounting practice 会计惯例
mw%do& e accounting principle 会计准则
e`ti*1]q accounting record 会计记录
4]O{Nko) accounting report 会计报告
W( IT s}O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z/u;afB9q Accounting Society of China 中国会计学会
{Y-<#U~iH accounting statement 会计报表
"1>I/CM accounting system 会计制度；会计系统
!a?$ accounting transaction 会计事项；帐务交易
o@j]yA.5) accounting treatment 会计处理
(3YCe { accounting year 会计年度
xWlj.Tjt} accretion 增值；添加
T6MlKcw,t accrual 应计项目；应累算数目
@s RRcP~ accrual basis 应计制；权责发生制
7?< .L accrual basis accounting 应计制会计；权责发生制会计
?_q
e
2R. accrue 应累算；应计
`oP :F[B accrued benefit 应累算利益
?#"rI6 accrued charges 应计费用
L
A-H accrued cumulative preference share dividend 应累算的累积优先股股息
|f1 S&b. accrued expenses 应累算费用
{ _QXx accrued interest payable 应付利息；应计未付利息
Gqq%q!k&1 accrued interest receivable 应收利息；应计未收利息
aOWW ..| accrued right 累算权益
j|"#S4IX)F accruing profit 应累算的利润
|F z/9+I accumulated fiscal reserve 累积财政储备
e9/:q"*)/ accumulated profit 累积利润；滚存溢利
VqqI%[!Aw accumulated reserve 累积储备
(@*[^@ipV accumulation of surplus income 累积收益盈余
tcyami6D4 acquired assets 既得资产
t%Hg8oya acquisition 收购；购置；取得
xayo{l=uGv acquisition cost 购置成本
= #]^H c acquisition expenses 购置费用
<EFA^,3t% acquisition of 100% interest 收购全部股权
,K=\Y9l3 acquisition of control 取得控制权
8px@sXI*` acquisition of fixed assets 购置固定资产
,> lOmyh acquisition of shell “买壳”
j\&
` acquisition price 收购价
*4#)or act of God 天灾
jY 'svD~ acting partner 执事合伙人
;Ak<O [ active market 买卖活跃的市场；交投畅旺的市场；旺市
p`:hY`P active partner 积极参与的合伙人
b ,"gBg active trading 交投活跃
{]1o( $.u actual circulation 实际流通
Z aJg$ actual cost 实际成本
mne4u W actual expenditure 实际开支；实际支出
-
y[nMEE actual income 实际入息；实际收入；实际收益
(c;F%m| actual market 现货市场
-Yx'qz@ actual price 现货价；实际价格
9r.O s actual profit 实际利润
N"SFVc_2 actual quotation 实盘；实际价位；实际报价
|}N -5U actual year basis 按实际年度计算
Zg1=g_xY actuals 实货
Rd~-.&
actuarial investigation 精算调查
9/3gF)I} actuarial principle 精算原则
xtW Q. actuarial report 精算师报告
&}:'YK*X Actuarial Society of Hong Kong 香港精算学会
\'Oi0qo> actuarial valuation 精算师估值
o))z8n?b actuary 精算师
m
" ' ad referendum agreement 暂定协议；有待覆核的协定
/H.w0fu&.S ad valorem duty 从价税；按值征税
94 58.!3 ad valorem duty system 从价税制
!h3 $C\ ad valorem fee 从价费
d-Vttxa6 ad valorem tariff 从价关税
AsJN~<0h additional allowance 额外免税额
I3`WY-uv additional amount for unexpired risk 未过期风险的额外款额
5%,5Xe4p additional assessable profit 补加应评税利润
E~ vM$$O$ additional assessment 补加评税
tY~gn|M additional commitment 额外承担
w SoIU,I additional commitment vote 额外承担拨款
o1C1F}gxU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q ND{3Q additional dependent parent allowance 供养父母额外免税额
jMv qKJ(< additional provision 额外拨款
?'ID7mL additional stamp duty 附加印花税
&#!5I;3EN additional tax 补加税罚款；补加税款
EH{m~x[Ei Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~L\KMB/9e= adjudged bankrupt 被裁定破产
#M kXio; h adjudicated bankrupt 裁定破产人
-X+G_rY adjudication fee 裁定费；评定印花税额手续费；评估契据费
%(lr.9.]H adjudication of bankruptcy 裁定破产；宣告破产
R-8> , adjudication of insolvency 裁定无力偿还债务
\]RPxM:_> adjusted actual 经调整的实数；调整后的实数
6;s.%W adjusted current assets 经调整的流动资产；调整后的流动资产
PyQt8Q lz adjusted figure 经调整的数字；调整后的数额
UhKC:<% adjusted liabilities 经调整的负债；调整后的负债
xgoG>~F adjusted loss 经调整的亏损；调整后的亏损
| 4/'~cYV 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
iUDN m|e adjusted profit 经调整的利润；调整后的利润
~D# -i >Z adjusted surplus 经调整的盈余额；调整后的盈余额
2;h4$^`dt adjusted value 经调整的价值；调整后的价值
q"){P RTm/ adjustment 调整；修订；理算〔保险〕
O[%"zO"S adjustment centre 调剂中心
&V/n!|q<H adjustment lag 调整过程的时间差距；调整时差
vbEA d) *S adjustment mechanism 调整机制
)!SA]>- adjustment of loss 亏损调整
'fpm] *ig adjustment process 调整过程；调整程序
'5xIisP adjustment range 调整幅度
u5D@,wSNz administered exchange rate 受管制汇率
oz3N
8^M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{wsO8LX administration expenses 行政费用
) CgKZ" administration fee 手续费；行政费
@BQJKPF* administration in bankruptcy 破产管理
x\( @ v administration order 遗产管理令
iF]G$@rbU administrator 管理人；遗产管理人
>YG1sMV-J administrator of the estate 遗产管理人
;75m 9yGo admission of debt 债项承认书
9C&Xs nk admission of proof 接纳债权证明
I`hltJM' advance 放贷款项；垫付款项；预支款项；预付款项
s
Dq{h advance account 暂支帐目；预付款帐户
Gy}WZ9{ advance compensation 预付补偿金
}!_x\eq^ advance from shareholder 股东垫款
Jr|"QRC advance pending reimbursement 预支以待日后付还
~,#zdm1r@ advanced economy 先进经济体系
l0Rjq*5hJ advancement 预付；预付财产
y04md A6< advances warrant 垫款令
~N
"rr.w advancing 贷出
\S #Mc adverse balance 逆差
&1nZ%J9 adverse exchange 逆汇
z+3G zDLy advertisement addressed to shareholders 在报章刊登的致股东通告
HURr k~[ advice for collection 托收通知书
iCd$gwA>F advice of drawing 提款通知书；汇票通知书
Pw c)u& advice of payment 付款通知
GD(gm, , ) Advisory Committee [Securities and Futures Commission]
z
= m Dd
谘询委员会〔证券及期货事务监察委员会〕
{Hc [H- Advisory Committee on Diversification 经济多元化谘询委员会
\Af25Mcf: affidavit 誓章；遗产申报誓章
Qm9r>m6p@N affidavit of no receipt 述明无收款的誓章
>ZRCM affiliate 联号；联营公司；附属公司
{ #?$ p i[ affiliated company 附属公司；联号；联营公司
vNdMPu lr{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<' (O0 affordability 负担能力
~x67v+I African Development Bank [AfDB] 非洲开发银行
$z1W0 after-acquired property 事后取得的财产
sKE7U>mz| after-hours dealing 市后交易
GJTKqr|1O after-tax profit 税后盈利；税后利润；税后溢利
(]c M ; agency agreement 代理协议
VtM:~|v agency expenses 代理机构的开支
)|52B;yZx agency fee 代理费
GFA D Agency Law 《代理法》
W^U6O&-K agent 代理人；承销人
NT (gXEZ agent of company 公司代理人
r .-U=ql agent's fee 代理人费；经纪费
UXs=7H". aggregate 总计；总数；总体数字
v67utI SNI aggregate amount 总款额；总额
@:2<cn` aggregate assets and liabilities 总体资产与负债
op!ft/Yyb aggregate at constant price 按固定价格计算的总体数字
:vsBobiJ aggregate demand 总需求
|:qaF aggregate gross position 总持仓量
Tt ^PiaS! aggregate limit 总限额
/NE<?t N aggregate of salaries tax 合计薪俸税
gc5u@(P" aggregate performance 总体表现；总体业绩
;Gf,I1d}{ aggregate supply 总体供应
<V`1?9c7D1 aggregate surplus 总盈余
sY|b y\-c aggregate total 整体总额
|4E 5x9J aggregate value 总值；合计价值
WA'4y\ N aggregated basis 合计基准
UQ X. aggregated net chargeable income 合计应课税入息实额
*yx5G-#? aggregation 合并计算；合计；总和
YJ6y]r
K2, aggregation of incomes of husband and wife 夫妇入息合并计算
v3zd>fDnRp aggregation of property 财产的总和
Z ~X \Z. agio 差价；贴水
v w.rkAGY 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》
$/|2d4O:{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SUaXm#9 《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》
S&z8-D=8k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bo_Tp~ j 《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》
?@iGECll Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
lr~c w#h* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?Vo/mtbY5X agreement for a settlement 授产协议
]S0 sjN agreement for assignment 转让协议
3v,Bg4[i agreement for sale 售卖协议；买卖协议
?L(y8b}F ( agreement for sale and purchase 买卖协议
YJqbA?i agreement for the payment of interest 支付利息协议
.]y"04@] agreement for the repayment of money 还款协议
)o N#%%SB< agreement of reinsurance 再保险协议
0`~#H1TK Agricultural Bank of China 中国农业银行
0~=>:^H'`q air passenger departure tax 飞机乘客离境税
JL:\\JT. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,k+F8{Q . airport tax 机场税
?:c:D5N alcohol duty 酒精税
BW5! @D2 alienation 让与；让渡；转让
1 R, ?kUa alimony 生活费；赡养费
%O02xr= All Ordinaries Index [AOI] 所有普通股指数
8i Xt8XY3 all risks 全险；综合险
$e/[!3CASP All Sales Record for Stock Market 《股票市场成交报告》
kx6-8j3gD7 Allied Capital Resources Limited 新联财务有限公司
/;V:<mekf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b6ui&Y8z allocation letter 拨款信件
,4Qct=%L_ allocation of fund 分配款项；预留款项
.:A&5Y- allocation of profit 利润分配；溢利分配
v7#`b}'W allocation warrant 拨款令
@z< IsAE allotment 分配；配股
p#+Da\qmx allotment notice 股份配售通知；配股通知
2/f!{lz ]( allotment of shares 股份分配
HE.YfD) allowable 可获宽免；免税的
TBu[3X% allowable business loss 可扣除的营业亏损
z8*{i]j allowable expenses 可扣税的支出
4u+4LB* allowance 免税额；津贴；备抵；准备金
D\ kd6 allowance for debts 债项的免税额
2y#[uSq B allowance for depreciation by wear and tear 耗损折旧免税额
M 0Vs9K= allowance for funeral expenses 殡殓费的免税额
Ns5'K^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S E0&CV4 allowance for repairs and outgoings 修葺及支出方面的免税额
]h 4r@L3 allowance to debtor 给债务人的津贴
=b/:rSd$NA alteration of capital 资本更改
y25L`b alternate trustee 候补受托人
-;W`0 k^ amalgamation 合并
{/Qg4pc! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Rpou.RrXR7 ambit of charges 征税范围；收费范围
8%#pv} amended valuation 经修订的估值
]>H'CM4JR American Commodities Exchange 美国商品交易所
[*W l = American Express Bank Limited 美国运通银行
) N kf'& American Stock Exchange 美国证券交易所
I*OJPFZ^4 amortization 摊销
QNxY` amount due from banks 存放银行同业的款项
Mcm%G# amount due from banks abroad 存放海外银行同业的款项
Q%. F Mf amount due from holding companies 控股公司欠款
rlP?Uh amount due from local banks 存放本港银行同业的款项
ty-erdsP amount due to banks 银行同业的存款
Fz1K*x x' amount due to banks abroad 海外银行同业的存款
DWmViuZmL amount due to holding companies 控股公司存款
#J|DW C!#d amount due to local banks 本港银行同业的存款
!rPU5y * amount due to outport banks 外埠银行同业的存款
/6Olq6V amount for note issue 发行纸币的款额
a~Nh6 x amount of bond 担保契据的款额
~xakz BE amount of consideration 代价款额
1b`WzoJgH amount of contribution 供款数额
L2`a| T= amount of indebtedness 负债款额
7>!Rg~M amount of principal of the loan 贷款本金额
l2
mO{'|C amount of rates chargeable 应征差饷数额
dH_g:ocA amount of share capital 股本额
3}gf %U]L amount of sums assured 承保款额
vq-# %o amount of variation 变动幅度
CCp&+LRvR amount of vote 拨款数额
ql2O%B.6? amount payable 应付款额
<
+X,oxg amount receivable 应收款额
la{Iqm{i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2 9kR7[k analysis 分析
w3Z;&s Fd ancillary risk 附属风险
P{%R*hb] annual account 周年帐目；周年帐目报表；年度决算；年结
)9s
6(Iu annual accounting date 年结日期
kcio]@# annual allowance 每年免税额；年积金；年度津贴；年津
,l7',@6Y annual balance 年度余额
f,0,:) annual disposable income 每年可动用收入
i[ 40p!~ annual estimates 周年预算
*G(ZRj@ 33 annual fee 年费
~%d* #Yxq annual general meeting 周年大会
EB2 5N~7 annual growth rate 年增率；每年增长率
v/z~ j annual long-term supplement 长期个案每年补助金
CA5q(ID_ annual pensionable emolument 可供计算退休金的年薪
X3l?
YA annual report 年报
'-NHu + Annual Report on the Consumer Price Index 《消费物价指数年报》
'Z 82+uU% annual return 周年报表；周年申报表；每年报税表格
Vk?US&1q} Annual Return Rules 《周年报表规则》
P-)`FB annual review of consumer prices 每年消费物价回顾
}4XXNY H annual roll-forward basis 逐年延展方式
hYY-Eq4TC annual salary 年薪
,*j@Zb_r annual statement 年度报表；年度决算表
/6yH ,{(a 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
'm|PSwB7 annuitant 年金受益人
z\r29IRh annuity 年金
=x5k5NIF annuity contract 年金合约
SJ).L.Cm6 annuity on human life 人寿年金
(ioJ G-2u antecedent debt 先前的债项
_ m<@ou7 ante-dated cheque 倒填日期支票
q^^&nz<A anticipated expenditure 预期开支
`VD7VX,rp* anticipated net profit 预期纯利
l$DQkbOj anticipated revenue 预期收入
R~H +.Vh anti-inflation measure 反通货膨胀措施
CN !~(1 v anti-inflationary stance 反通货膨胀立场
_ a -At apparent deficit 表面赤字
n2;Vrs,<1& apparent financial solvency 表面偿债能力
{mmQv~|5q apparent partner 表面合伙人
NK$BF(HBi application for personal assessment 个人入息课税申请书
%w#8t#[,6 application of fund 资金应用
c'&\[b(m application to release as liquidator and to destruct the books of accounts and documents
#B &%Y6E5 申请免除清盘人职务及毁灭帐簿与文件
E0aJ~A(Hv appointed actuary 委任精算师
v%!'vhf_K appointed auditor 委任核数师；委任审计师
Hwiftx appointed trustee 委任的受托人
#!R =h | appointer 委任人
XG;Dj<Dm apportioned pro rata 按比例分摊
@@} ]qT* apportionment 分配；分摊
f&88 N<) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@r9[& apportionment formula 分摊方程式
GRj#1OqL apportionment of estate duty 遗产税的分摊
IXof- I%8 appraisal 估价；评估
@lTd,V5f appreciable growth 可观增长
j V~+=(w) appreciable impact 显着影响
bm#/ KT_8 appreciable increase 可观增长
Y rmd
hSY appreciation 增值；升值
C[Nh>V7= appreciation against other currencies 相对其他货币升值
S/)yi appreciation of the exchange value of Hong Kong dollar 港元汇值上升
= sh3&8 appreciation tax 增值税
~xU\%@I\ appropriation 拨款；拨用；拨付
Be~In~~ appropriation account 拨款帐目
[ ['
(,,r Appropriation Bill 拨款法案
rkWiGiisM appropriation-in-aid system 补助拨款办法
:3.!?mOe2 approved assets 核准资产
`i{p6-U3 approved basket stock 认可一篮子证券
!X ={a{<,T approved budget 核准预算
S9lT4 approved charitable donation 认可慈善捐款
NZ:KJ8ea" approved charitable institution 认可慈善机构
iNv"!'| approved currency 核准货币；认可货币
*TC#|5 approved estimates 核准预算
h$$2(!G4 approved estimates of expenditure 核准开支预算
E4qQ approved overseas insurer 核准海外保险人
N%fDgK approved overseas trust company 核准海外信托公司
9/$Cq approved pooled investment fund 核准汇集投资基金
l } WvO] approved provident fund scheme 认可公积金计划
!]2`dp\! approved provision 核准拨款
9Z
lfY 1= approved redeemable share 核准可赎回股份
$3yn-'o'A approved regional stock 认可地区性证券
(%SKTM approved retirement scheme 认可退休金计划
%%qg<iO_ approved subordinated loan 核准附属贷款
Da&Br m arbitrage 套戥；套汇；套利
2"8qtG`Et arbitrageur 套戥者；套汇者
` 3h, Cy^ arbitrary amount 临时款项
Zx
U?d arrangement 措施；安排；协定
jWcfQ arrears 欠款
zr^"zcfz& arrears of pay 欠付薪酬
:@K~>^+U arrears of revenue 逾期未收税款；逾期未收的帐项
$_Q]3"U articles of association 组织章程；组织细则；组织章程细则
a|kEza,] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$64sf?aZ># ascertainment of profit 确定利润
?d`j} "Asia Clear" “亚洲结算系统”
8<PQ31 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HL~DIC% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?#Y1E~N Asian Development Fund [ADF] 亚洲发展基金
+r$ M 9 Asian dollar bond 亚洲美元债券
yyc4'j+ Asian dollar market 亚洲美元市场
<Xb$YB-c Asian dollar rate 亚洲美元利率
-$ha@ bCWO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+XpQ9C d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kWbD?i- asked price 沽盘；喊价；索价；卖方报价
!;M5.Y1j&" assessable income 应评税入息
m\@ q2l- assessable loss 应评税亏损
h1Logm+m assessable profit 应评税利润
w<O t0& & assessable value 应评税值
L^e %oQ>s assessed profit 估定利润
y@9ifFr assessed value 经评估价值
1!&m1 assessment 评税；评定；估价；评税单
u$ff %`E assessment number 评税编号；估价编号
k`NXYf: assessment of additional tax 补加税评税
:[?65q{ assessment of performance 业绩评估；实绩评价
|C}= 1 Assessor 评税主任
>N-l2?rE asset price bubbles 资产价格泡沫
"J>8ZUP asset-backed securities 具资产保证的证券
O] 80";Uv assets accretion 资产增值
$aDkZ j assets and liabilities 资产与负债
y 4Lh:; assets betterment statement 资产递增表；资产改进表
2!? =I'uMA assets lending 实物放款；有抵押贷款
]+d> ;$O assets of the company passing on the death 死者去世时转移的公司资产
=&#t (" assets pledged as security for liabilities 用作负债抵押的资产
5q
_n 69b assets portfolio 资产投资组合
r Fhi:uRV assets price 资产价格
Cp^`-=r+ assets quality 资产质素
m(CAXq-t assets realization 资产变现
W3w$nV assets refinancing arrangement 资产再集资安排
1)J'
pDa assets securitization 资产证券化
rn RWL4 assets situated outside Hong Kong 在香港以外地方的资产
\
k & ZA assets stripping 削减资产；拆卖资产
e,Sxu[2 assets value 资产值
l^R1XBP assignee 承让人
Mu/hTTiNx assignment 转让；转让书；转让契
].
0;;v6) assignment of interest 权益转让
hFMT @Gy assignment of letters patent and trade mark 专利证书及商标转让
m O&zE;/[ assignment of property 物业转让；物业转让书
n7pjj assignment right 转让权
]:.9:RmEV assignor 转让人
x\ 5v^$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
%s ">: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:|\)=4 associate member 附属会员
!NTt' 4/F{ associated body corporate 相联法人团体
PE<(eIr associated company 相联公司；联属公司
jPEOp#C associated corporation 相联法团
S^_F 0</U, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
="P&!lu 公认会计师公会〔英国〕
}xpo @(e Association of Futures Exchange Brokers 香港期货经纪协会
{!xDJnF; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`gz/?q association of underwriters 承保人组织
_:+ k|I assumption of control 接管
lf}%^ od~6 assurance 担保；保险；转易；转易书
b}J,&eYD assurance of interest 权益的转易
4 %5 + at 19XX price 按一九ＸＸ年价格计算
'wVi>{? at a discount 按赔价计算；按贴水价格计算；打折扣
{ZKXT 8' at a premium 按溢价计算；按升水价格计算
!#dp [,nk at call 通知付款；按通知
`u$lSGl at constant market price 按固定市价计算
Yz ? 8n at constant price 按固定价格计算
zR5KC!xc at cost 按成本计算
3 uJ?; at current market price 按当时市价计算；按现时市价计算
6"/4@? at current price 按当时价格计算；按现时价格计算
4nKlW_{, at factor cost 按要素成本计算；按生产要素成本计算
o "1X8v at money-of-the-day price 按付款当日价格计算
WT jy"p* at or better 按指定或较佳价位〔买卖指令〕
g[(Eh?]Sc at par 按面值计算；平价
*Qy,?2 at sight 见票即付
aRcVoOq at the close 按收市盘
0gH;y+\=* at the opening 按开市盘
e@{Rlz attestation 见证；见证条款
Y?\PU{ O at-the-money option 平价期权
(W5JVk_o attorney 受权人；受托代表人
eu0j jeB attornment 新拥有人承认书
* {dMo,.eI attributable profit 可归属利润
C=`MzZ bJ attributable share value 可归属股份价值
?Lbn R~/J Auckland Stock Exchange 奥克兰证券交易所
#7=- zda5 auction 拍卖
n a+P|'6 auctioneer 拍卖商
}s:~E2?In audit 审计；核数
eDY)i9"W Audit Commission 审计署
G#j~8`3X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'm k_s4J 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〕
$y,tR.5.)[ audit review 帐目审查
Zw_'u=r
> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a([8r- zP audited account 审计帐目；经审计的帐目
Ue U`U audited annual account 经审计的周年帐目
f47dB_{5f. audited balance sheet 经审计的资产负债表
R7 /ET" auditor 核数师；核数主任；审计师
6/.cS4 auditor's certificate 核数师证明书；审计师证明书
r*{`_G=1
auditor's report 核数师报告；审计师报告
@ bZ,)R Aussie bond 澳元债券
@|<q Tci austerity budget 紧缩预算
_&aPF/
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h6 Cqc}P Australia All Ordinaries Index 澳洲所有普通股票指数
i0 rh {Ko Australian Dollar [AUD] 澳元
+!$]a^3l Australian Options Market 澳大利亚期权市场
"~L$oji Australian Securities Commission 澳洲证券事务监察委员会
dz1kQ zOU* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
))4R gS$ Australian Stock Exchange 澳大利亚证券交易所
1t } Austrian Schilling [ATS] 奥地利先令
"x
O+ authentication 认证；鉴证
G rI<w .9X authority to purchase 委托购买证；委购书
Pxf /*z authorization 认可；核准；授权；授权书
Suy +XHV authorization by direction 指示授权
RKy! =#;17 authorization by instruction 指令授权
qm< mw"] authorization by warrant 令状授权
_ O;R authorization of unit trust 单位信托的认可
2b&Fu\2Dmv authorized agent 指定代理人
HNd? ' authorized capital 法定资本
;e$YM;;d authorized clerk 出市员
j[Gg[7q{y authorized dealer 认可交易商
OJD! Ar8Q authorized financial institution 认可财务机构
a?@ lX>Z authorized fund 认可基金
Y|E rVf4 authorized fund house 获授权的基金公司；认可基金公司
=s&ycc;-5} authorized institution 认可机构
F8|m i`f- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2y V^'o) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P4fnBH4OQ authorized insurer 获授权保险人；获认可承保人
mI5!rrRD| authorized investment 特准投资项目
2^y*O authorized person 获授权人
yiMqe^zy authorized representative 获授权代表
PQP|V>g authorized share capital 法定股本
KpT=tw cK automated quotation system 自动报价系统
rp=Y } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w%- S5 # 自动交易系统〔香港期货交易所有限公司〕
,,]<f*N automatic adjustment mechanism 自动调整机制
wK0],,RN,h automatic adjustment system 自动调整系统
~>Xq R/v Automatic Clearing House 自动票据交换所
NRa zI _Z automatic exchange rates accumulation system 自动化汇率累集系统
(Ta (Y=!uq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=k5O*ql" automatic teller machine [ATM] 自动柜员机
lYS*{i1^ ' autopay 自动转帐
sQn@:Gk available assets 可用资产
=3dd1n;8> available fiscal reserve 现存财政储备
wH+|
& C available profit 可用利润
1vdG \$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LIn2&r:U average 平均；平均数；海损
A45! hhf average basic salary 平均基本薪金
k|^`0~E average consumer expenditure 平均消费开支；一般消费开支
qWD(r q+9 average cost 平均成本
O]KQ]zN average cost of land production 增辟土地平均成本
Fz ' s\ average daily turnover 平均每日成交额
1p8hn!V average daily wage rate 平均每日工资率
\- 8aTF average expenditure pattern 平均开支模式
O=oIk vg average growth rate 平均增长率
. f!dH average net fixed assets 固定资产平均净值
L;v.X' f average of relatives 相对价格平均数
51xf.iB average price 平均价格
|)S*RQb\ average propensity to consume 平均消费倾向；一般消费倾向
"O~kIT?/v average propensity to save 平均储蓄倾向；一般储蓄倾向
-t: U4r( average rate 平均率
"[0.a\ d< average revenue 平均收入；平均收益
C8D `:k
average stock 平均库存；平均存货
SGu`vN] average yearly rent 平均年租
}=|pl z} avoidance of double taxation 避免双重课税
zbj V>5 avoidance of tax 避税
