A:
\GCT3$ A share Ａ股；甲类股份
5)zB/Ta< abatement of tax 减税；减扣免税额
%'T>kz *A ABN AMRO Bank N.V. 荷兰银行
h<K;VpL6 above-the-line expenditure 线上项目支出；经常预算支出
J\so 8uT: above-the-line receipt 线上项目收入；经常预算收入
t60/f&A#7H ABSA Asia Limited 南非联合亚洲有限公司
9,5II0N L absolute change 绝对数值变更
x#0 @ $ absolute expenditure 实际开支
% 9/) absolute guideline figure 绝对准则数字
0:Y`#0qK absolute interest 绝对权益
H27Oq8 absolute order of discharge 绝对破产解除令
Gr@{ p"./z absolute profit margin 绝对利润幅度
'h^DI` absolute value 实值；绝对值
,:( leWeA9 absolutely vested interest 绝对既得权益
=(X'c.%i absorbed cost 已吸收成本；已分摊成本
b<(UmRxx3 absorption 吸收；分摊；合并
4<g72| y absorption rate 吸收率；摊配率；分摊率
.r| vz6tU? ACB Finance Limited 亚洲商业财务有限公司
/C"s_:m;3 acceptable form of reciprocity 合理的互惠条件
WJU NJN acceptable rate 适当利率；适当汇率
.XKvk(9 acceptance agreement 承兑协议
6&QTVdK'O acceptance for honour 参加承兑
H8BO*8} acceptor 承兑人；接受人；受票人
~}0hN]*G acceptor for honour 参加承兑人
f5GR#3-h( accident insurance 意外保险
!-RpRRR[Co Accident Insurance Association of Hong Kong 香港意外保险公会
<Ihed | accident insurance scheme 意外保险计划
:/[YY?pg- accident year basis 意外年度基准
CotMV^ accommodation 通融；贷款
w52HN;Jm accommodation bill 通融票据；空头票据
D^s0EW-E accommodation party 汇票代发人
~`>26BWQz account balance 帐户余额；帐户结余
q AVfbcb account book 帐簿
HjK<)q8b account collected in advance 预收款项
A Wh* <H account current book 往来帐簿
!bV(VRbu account of after-acquired property 事后取得的财产报告
HA.NZkq.tV account of defaulter 拖欠帐目
cevV<Wy+ account payable 应付帐款
YeExjC account payee only [A/C payee only] 只可转帐；存入收款人帐户
@oqi@&L'C account receivable 应收帐款
jbhJ;c : account receivable report 应收帐款报表
8cBW] \ v account statement 结单；帐单；会计财务报表
;Q>3N ( account title 帐户名称；会计科目
E"1 ;i accountant's report 会计师报告
T3t~=b>&L Accountant's Report Rules 会计师报告规则
h,'mN\6t accounting and auditing procedure 会计与审计程序；会计与核数程序
Bx}0E Accounting Arrangements 《会计安排》
3@ F+ E\k accounting basis 会计基础
+z jzO]8 accounting by Official Receiver 破产管理署署长呈交的帐目
p-yOiG8b} Accounting Circular 《会计通告》
e7bT%h9i accounting class 会计类别
!!+/Wgd:6 accounting date 记帐日期；会计结算日期
&X]=Q pl accounting for money 款项核算
[rUh;_b\D Accounting Officer 会计主任
x :n9dm accounting period 会计报告期；会计期
/romTK4 accounting policy 会计政策；会计方针
kJ vy<(iG accounting practice 会计惯例
b ?2X>QJ accounting principle 会计准则
\;B$hT7z* accounting record 会计记录
`^&15?Wk accounting report 会计报告
4j@kMe;RjZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=w lm Accounting Society of China 中国会计学会
-0KbdHIKb' accounting statement 会计报表
(@WDvgi( accounting system 会计制度；会计系统
0(hv #C4 accounting transaction 会计事项；帐务交易
H81.p accounting treatment 会计处理
V^ Mf4!A(y accounting year 会计年度
@!&Jgg53G accretion 增值；添加
4l%?mvA^m accrual 应计项目；应累算数目
_8x'GK
tU accrual basis 应计制；权责发生制
J hhUg accrual basis accounting 应计制会计；权责发生制会计
+J o 3rX'` accrue 应累算；应计
p(H)WD accrued benefit 应累算利益
w$b+R8.n) accrued charges 应计费用
TJyH/ C accrued cumulative preference share dividend 应累算的累积优先股股息
*< $c
= accrued expenses 应累算费用
[V2omSZo accrued interest payable 应付利息；应计未付利息
43{_Y] accrued interest receivable 应收利息；应计未收利息
(pT(&/\8 accrued right 累算权益
z@Z_] h
accruing profit 应累算的利润
jHu,u|e0>S accumulated fiscal reserve 累积财政储备
<=)D=Ax/_[ accumulated profit 累积利润；滚存溢利
C>Omng1>^ accumulated reserve 累积储备
SLQ\Y%F accumulation of surplus income 累积收益盈余
wr3_Bf3] acquired assets 既得资产
L Xh@o1 acquisition 收购；购置；取得
IDGQIg acquisition cost 购置成本
WA]%,6 acquisition expenses 购置费用
r
1l/) ; acquisition of 100% interest 收购全部股权
H}) Dcg3 acquisition of control 取得控制权
,Lt~u_ lve acquisition of fixed assets 购置固定资产
7d|*postv acquisition of shell “买壳”
]k ::J>84 acquisition price 收购价
ba(arGZ+{ act of God 天灾
zp7V\W;
& acting partner 执事合伙人
X
zi'Lu ` active market 买卖活跃的市场；交投畅旺的市场；旺市
_DPB?)!x active partner 积极参与的合伙人
)K>Eniou active trading 交投活跃
{ h/OnBwG actual circulation 实际流通
] ?DDCew actual cost 实际成本
qYgwyj=4 actual expenditure 实际开支；实际支出
krQ l ^~@ actual income 实际入息；实际收入；实际收益
ZdE>C actual market 现货市场
bx hP jAL actual price 现货价；实际价格
_o@(wGeu# actual profit 实际利润
EX`"z(L actual quotation 实盘；实际价位；实际报价
!Y ;H(.A/ actual year basis 按实际年度计算
j3*M!fM9 actuals 实货
iGG6Myp- actuarial investigation 精算调查
xoqiRtlY: actuarial principle 精算原则
pP|,7c 5 actuarial report 精算师报告
D+@-XU<Lp< Actuarial Society of Hong Kong 香港精算学会
(Oxz'#TX actuarial valuation 精算师估值
B<|:K \MA actuary 精算师
8q]J;T ad referendum agreement 暂定协议；有待覆核的协定
| ZvNH ~! ad valorem duty 从价税；按值征税
,sO:$ ad valorem duty system 从价税制
?8 SK\{9r6 ad valorem fee 从价费
vVI6m{zYV ad valorem tariff 从价关税
ay V6m additional allowance 额外免税额
Um]p&phVL additional amount for unexpired risk 未过期风险的额外款额
;EgzC^2e additional assessable profit 补加应评税利润
IZv~[vi_ additional assessment 补加评税
kP7a:(P_g additional commitment 额外承担
c u\ls^ additional commitment vote 额外承担拨款
uY.=4l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ihdu1]~R{ additional dependent parent allowance 供养父母额外免税额
w-
UKMW9" additional provision 额外拨款
4rI:1 yGt@ additional stamp duty 附加印花税
sCVI 2S!L additional tax 补加税罚款；补加税款
M ,c rz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6!ZVd#OM% adjudged bankrupt 被裁定破产
?QGmoQ) adjudicated bankrupt 裁定破产人
wb]*u7G
t/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
D +f'*| adjudication of bankruptcy 裁定破产；宣告破产
>R( 8/#|E adjudication of insolvency 裁定无力偿还债务
sa_R$ /H adjusted actual 经调整的实数；调整后的实数
Xc\* 9XV: adjusted current assets 经调整的流动资产；调整后的流动资产
/@Ez" ?V2 adjusted figure 经调整的数字；调整后的数额
OQ6sv/ adjusted liabilities 经调整的负债；调整后的负债
yc*<:(p adjusted loss 经调整的亏损；调整后的亏损
|</"N-#S 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
{T&v2u#S adjusted profit 经调整的利润；调整后的利润
IQT cYl adjusted surplus 经调整的盈余额；调整后的盈余额
4 _tR9 w" adjusted value 经调整的价值；调整后的价值
2-~a
P adjustment 调整；修订；理算〔保险〕
j8pFgnQ adjustment centre 调剂中心
IeVLn^?+: adjustment lag 调整过程的时间差距；调整时差
, 7Xqte adjustment mechanism 调整机制
t)ld<9)eB adjustment of loss 亏损调整
!L77y^ oV adjustment process 调整过程；调整程序
Y[ Es adjustment range 调整幅度
M:_!w[NiLp administered exchange rate 受管制汇率
qh-[L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^OF5F8Tf/ administration expenses 行政费用
:y\09)CJK administration fee 手续费；行政费
1 o|T administration in bankruptcy 破产管理
hm3jpWi 8 administration order 遗产管理令
/K AlK5< administrator 管理人；遗产管理人
qbXz7s*{ administrator of the estate 遗产管理人
Yj3 P 7k$c admission of debt 债项承认书
sAVefL? admission of proof 接纳债权证明
p'&*r2_ram advance 放贷款项；垫付款项；预支款项；预付款项
MD<-w|#8IV advance account 暂支帐目；预付款帐户
k^^:;OR advance compensation 预付补偿金
h 'l^g%; advance from shareholder 股东垫款
>\Z R*CS advance pending reimbursement 预支以待日后付还
{7X# 4o0 advanced economy 先进经济体系
=<{ RX8 advancement 预付；预付财产
"V 3}t4 advances warrant 垫款令
Ib1e#M3 advancing 贷出
t^.'>RwW| adverse balance 逆差
azo0{`S? adverse exchange 逆汇
&8sV
o@Pa advertisement addressed to shareholders 在报章刊登的致股东通告
Q2eXK[?* advice for collection 托收通知书
&EovZ@u advice of drawing 提款通知书；汇票通知书
6Nt$ZYS advice of payment 付款通知
8.?E[ ~ Advisory Committee [Securities and Futures Commission]
6^;^r Ulm 谘询委员会〔证券及期货事务监察委员会〕
0KAj]5nvb Advisory Committee on Diversification 经济多元化谘询委员会
.Pw%DZ' affidavit 誓章；遗产申报誓章
,GrB'N{8e affidavit of no receipt 述明无收款的誓章
/)9W1U^B affiliate 联号；联营公司；附属公司
F}U5d^!2 affiliated company 附属公司；联号；联营公司
B
wC+ov= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?+r!z affordability 负担能力
1zjaR4Tf African Development Bank [AfDB] 非洲开发银行
qzK("d after-acquired property 事后取得的财产
z/1{ OL after-hours dealing 市后交易
wGJjA=C after-tax profit 税后盈利；税后利润；税后溢利
Fk1.iRVzi agency agreement 代理协议
%M&3VQ9w agency expenses 代理机构的开支
F>+2DlA`<e agency fee 代理费
ug *D52? Agency Law 《代理法》
B8m_'!;; agent 代理人；承销人
`HW:^T agent of company 公司代理人
~O;y?]U agent's fee 代理人费；经纪费
#U=;T]!'$ aggregate 总计；总数；总体数字
`qiQ$kz aggregate amount 总款额；总额
9vI]L f P aggregate assets and liabilities 总体资产与负债
MJ\[ Dt aggregate at constant price 按固定价格计算的总体数字
jtKn3m7 +p aggregate demand 总需求
<L2emL_' aggregate gross position 总持仓量
5H lWfD aggregate limit 总限额
IfV
3fJ7 aggregate of salaries tax 合计薪俸税
q0O&UE)6Y aggregate performance 总体表现；总体业绩
0JY WrPR aggregate supply 总体供应
KJh,,xI>by aggregate surplus 总盈余
+.Bmkim aggregate total 整体总额
B@t'U=@7 aggregate value 总值；合计价值
nl1-kB)$e| aggregated basis 合计基准
"0&N} aggregated net chargeable income 合计应课税入息实额
! gP0ndRJ= aggregation 合并计算；合计；总和
S >Z|) I aggregation of incomes of husband and wife 夫妇入息合并计算
9z ?7{2C aggregation of property 财产的总和
C!%:o/ agio 差价；贴水
N[U9d}Zv Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@5<CXTdF9c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R,Oe$J< 《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》
QH@>icAb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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/:\U
p 《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》
)`HA:: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HIf{Z* mb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.ve *Vp agreement for a settlement 授产协议
]hTb@. agreement for assignment 转让协议
O}Le]2' agreement for sale 售卖协议；买卖协议
YQ(Po!NI\' agreement for sale and purchase 买卖协议
Xl %0/ o agreement for the payment of interest 支付利息协议
q'S
=Eav8 agreement for the repayment of money 还款协议
<@, $hso7: agreement of reinsurance 再保险协议
MZv \ C Agricultural Bank of China 中国农业银行
+=P@HfVfiq air passenger departure tax 飞机乘客离境税
{3edTu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4]XI"-M^D airport tax 机场税
|4b)>8TL/ alcohol duty 酒精税
U G[e//m alienation 让与；让渡；转让
?IY Y'fS" alimony 生活费；赡养费
/-Qv? " All Ordinaries Index [AOI] 所有普通股指数
vR hnX all risks 全险；综合险
>3D7tK( All Sales Record for Stock Market 《股票市场成交报告》
G<qIY&D' Allied Capital Resources Limited 新联财务有限公司
J7&DR^.Sw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
? S#\K^ allocation letter 拨款信件
5lmO:G1 allocation of fund 分配款项；预留款项
4$"DbaC allocation of profit 利润分配；溢利分配
GJQc!cqk allocation warrant 拨款令
[CN$ScK, allotment 分配；配股
($!KzxF 3 allotment notice 股份配售通知；配股通知
<94 G allotment of shares 股份分配
RtV.d \ allowable 可获宽免；免税的
|V&G81sM allowable business loss 可扣除的营业亏损
8X7{vN_3K allowable expenses 可扣税的支出
t[C1z allowance 免税额；津贴；备抵；准备金
M}F~_S0h allowance for debts 债项的免税额
_sMs}?^ allowance for depreciation by wear and tear 耗损折旧免税额
F JS'G^ allowance for funeral expenses 殡殓费的免税额
zFhgE*5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
TZB+lj1 allowance for repairs and outgoings 修葺及支出方面的免税额
F=wRkU allowance to debtor 给债务人的津贴
HFtf alteration of capital 资本更改
j,
u#K)7{T alternate trustee 候补受托人
4A.Q21s amalgamation 合并
>-cfZ9 {! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-l*g~7|j ambit of charges 征税范围；收费范围
Ex(3D[WmMW amended valuation 经修订的估值
Omy t2`q American Commodities Exchange 美国商品交易所
:pC;`iQ American Express Bank Limited 美国运通银行
:BZ0 7`9 American Stock Exchange 美国证券交易所
i g71/'D amortization 摊销
I4e+$bU3 amount due from banks 存放银行同业的款项
j$@tK0P amount due from banks abroad 存放海外银行同业的款项
Dgi~rr1`'s amount due from holding companies 控股公司欠款
Np,2j KF( amount due from local banks 存放本港银行同业的款项
SBf FZw) amount due to banks 银行同业的存款
T{ Zwm!s amount due to banks abroad 海外银行同业的存款
%FA@)?~ amount due to holding companies 控股公司存款
T0e<Slo~C amount due to local banks 本港银行同业的存款
s3 QEi^~ amount due to outport banks 外埠银行同业的存款
X[hM8G amount for note issue 发行纸币的款额
i@$*Csj\9* amount of bond 担保契据的款额
W{Q)- y amount of consideration 代价款额
Faac]5u:* amount of contribution 供款数额
XW~bu2%{7" amount of indebtedness 负债款额
CjZ2z%||= amount of principal of the loan 贷款本金额
665[ amount of rates chargeable 应征差饷数额
Qi=* 1QAkr amount of share capital 股本额
8tc*.H{^+ amount of sums assured 承保款额
_m'ysCjA amount of variation 变动幅度
AXW!]=?X amount of vote 拨款数额
"> 90E^ amount payable 应付款额
Sp?NfJ\Ie amount receivable 应收款额
AtHS@p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z85|I.mr analysis 分析
+=fKT,-*G! ancillary risk 附属风险
PZ OKrW annual account 周年帐目；周年帐目报表；年度决算；年结
k W-81 annual accounting date 年结日期
?]!vRmZ; annual allowance 每年免税额；年积金；年度津贴；年津
{NQo S" annual balance 年度余额
HnZP w&* annual disposable income 每年可动用收入
AU{:;%.g annual estimates 周年预算
bLS&H[f K annual fee 年费
;u!?QSvb
annual general meeting 周年大会
)"u:ytK{ annual growth rate 年增率；每年增长率
8T5k-HwE annual long-term supplement 长期个案每年补助金
F!g;A"?V annual pensionable emolument 可供计算退休金的年薪
+_m r annual report 年报
p@I9< ^" Annual Report on the Consumer Price Index 《消费物价指数年报》
y-+G
wa3 annual return 周年报表；周年申报表；每年报税表格
b9("DZW; Annual Return Rules 《周年报表规则》
}~I|t!GL annual review of consumer prices 每年消费物价回顾
5h^[^*A? annual roll-forward basis 逐年延展方式
\ TL82H@D annual salary 年薪
Pes =aw annual statement 年度报表；年度决算表
3%
vis\~^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
e}" wL g] annuitant 年金受益人
U^$E'Q-VK annuity 年金
gGfq6{9g annuity contract 年金合约
pXW`+<g0 annuity on human life 人寿年金
^gg !Me antecedent debt 先前的债项
{bkGYx5.C ante-dated cheque 倒填日期支票
{LB`)K uu anticipated expenditure 预期开支
)f*Iomp ]@ anticipated net profit 预期纯利
>t #\&|9I anticipated revenue 预期收入
, wK 1=7 anti-inflation measure 反通货膨胀措施
nCaLdj? anti-inflationary stance 反通货膨胀立场
*cNk>y apparent deficit 表面赤字
]w22@s apparent financial solvency 表面偿债能力
O
E| +R4M apparent partner 表面合伙人
^H=o3#P~L application for personal assessment 个人入息课税申请书
&?T $ {*~ application of fund 资金应用
>q9{ application to release as liquidator and to destruct the books of accounts and documents
JDhwN<0R 申请免除清盘人职务及毁灭帐簿与文件
$u5.!{Wq? appointed actuary 委任精算师
x#
8I Z appointed auditor 委任核数师；委任审计师
!5.v 'K' appointed trustee 委任的受托人
F#1kZ@nq appointer 委任人
t)( v4 ^T apportioned pro rata 按比例分摊
9dYOH)f apportionment 分配；分摊
sU%" azc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'j# a%j@{ apportionment formula 分摊方程式
.@K#U52 apportionment of estate duty 遗产税的分摊
o* _g$ appraisal 估价；评估
cx:jUsb 6 appreciable growth 可观增长
R Kk" appreciable impact 显着影响
{ _X#fq0} appreciable increase 可观增长
7}07Pit appreciation 增值；升值
Pz
{Ig appreciation against other currencies 相对其他货币升值
-W^2*w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R=86w_ appreciation tax 增值税
Y3M','H([ appropriation 拨款；拨用；拨付
Wa/geQE1< appropriation account 拨款帐目
(WMLNv Appropriation Bill 拨款法案
]+,nA R appropriation-in-aid system 补助拨款办法
G>j "cj approved assets 核准资产
1gAc, s2 approved basket stock 认可一篮子证券
f#c BQ~ approved budget 核准预算
$68 XZCx approved charitable donation 认可慈善捐款
H nK/A0j M approved charitable institution 认可慈善机构
Iq@IUFpc7~ approved currency 核准货币；认可货币
v1K4 $& {F approved estimates 核准预算
2w7@u/OC' approved estimates of expenditure 核准开支预算
qL~Pjr>cF approved overseas insurer 核准海外保险人
o HRbAE^ approved overseas trust company 核准海外信托公司
>rRjm+vg approved pooled investment fund 核准汇集投资基金
eo ]a'J9( approved provident fund scheme 认可公积金计划
GiFf0c
9 approved provision 核准拨款
yEnKUo[ approved redeemable share 核准可赎回股份
cWc$ yE' approved regional stock 认可地区性证券
s 9kTuhoK approved retirement scheme 认可退休金计划
BDnBBbBrz approved subordinated loan 核准附属贷款
a6 * Y%? arbitrage 套戥；套汇；套利
9Mut p4# arbitrageur 套戥者；套汇者
2nYiG)tg arbitrary amount 临时款项
'9Qd.q7s|b arrangement 措施；安排；协定
:e52hK1[T arrears 欠款
7TR' zW2W arrears of pay 欠付薪酬
@] <DR*< arrears of revenue 逾期未收税款；逾期未收的帐项
+Hi{ /{k0N articles of association 组织章程；组织细则；组织章程细则
{ <~s&EPd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8Q)y%7 {6 ascertainment of profit 确定利润
_i#@t7 "Asia Clear" “亚洲结算系统”
<w%DyRFw3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n9w j[t1/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X%*brl$D Asian Development Fund [ADF] 亚洲发展基金
~F=#}6kg_ Asian dollar bond 亚洲美元债券
}.w#X Asian dollar market 亚洲美元市场
/XbY<pj Asian dollar rate 亚洲美元利率
>^sz5d+X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zww? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}NR`81 asked price 沽盘；喊价；索价；卖方报价
?BXP}] assessable income 应评税入息
~x9 W{B] assessable loss 应评税亏损
5I wX\ assessable profit 应评税利润
DKf}4 7y assessable value 应评税值
2OA8
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B6^w{eXN assessed value 经评估价值
VuP#b'g=|] assessment 评税；评定；估价；评税单
n">?LN-DC assessment number 评税编号；估价编号
WX+< 4j assessment of additional tax 补加税评税
(mu{~@Hw assessment of performance 业绩评估；实绩评价
l; .[W| Assessor 评税主任
?Aj\1y4L1 asset price bubbles 资产价格泡沫
E5v|SFD asset-backed securities 具资产保证的证券
oC ^z_At Z assets accretion 资产增值
# mi0x06 assets and liabilities 资产与负债
?tW%"S^D assets betterment statement 资产递增表；资产改进表
1gf/#+ $\ assets lending 实物放款；有抵押贷款
)1X' W assets of the company passing on the death 死者去世时转移的公司资产
K gR1El. r assets pledged as security for liabilities 用作负债抵押的资产
PxdJOtI" assets portfolio 资产投资组合
Z FrXw+ assets price 资产价格
#]\G*>{ assets quality 资产质素
Ew,wNR` assets realization 资产变现
"?0 G^zu assets refinancing arrangement 资产再集资安排
h}:5hi Jw assets securitization 资产证券化
2'^OtM, assets situated outside Hong Kong 在香港以外地方的资产
7R`ZTfD assets stripping 削减资产；拆卖资产
hG3$ ]i9 assets value 资产值
@/2wmza%2 assignee 承让人
EV,NJ3V assignment 转让；转让书；转让契
m=l3O:~J assignment of interest 权益转让
! +VN assignment of letters patent and trade mark 专利证书及商标转让
e =Tc(Mwn assignment of property 物业转让；物业转让书
-8kW!F assignment right 转让权
mE@o27 assignor 转让人
X qva& /- associate 有联系的人；有关连人士；相联者；合伙人；联系人
VKf HN_m* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)xy{[ K|M( associate member 附属会员
cz~1 1j# associated body corporate 相联法人团体
NeZYchR associated company 相联公司；联属公司
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B/Xbw| associated corporation 相联法团
PaI63 ! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
> Vm 公认会计师公会〔英国〕
&$Ip$"H Association of Futures Exchange Brokers 香港期货经纪协会
ej53O/hP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5<8>G?Y association of underwriters 承保人组织
v&,VC~RN-J assumption of control 接管
_^s SI<&m assurance 担保；保险；转易；转易书
7
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H 9m2Whq at 19XX price 按一九ＸＸ年价格计算
f! Nc + at a discount 按赔价计算；按贴水价格计算；打折扣
>oYwzK0& at a premium 按溢价计算；按升水价格计算
M P&4}De at call 通知付款；按通知
;j\$[4W.i at constant market price 按固定市价计算
\ bmboNe at constant price 按固定价格计算
zw: b7B] at cost 按成本计算
4~MUc! at current market price 按当时市价计算；按现时市价计算
; 8Q?`=a at current price 按当时价格计算；按现时价格计算
7Ki7N{K t at factor cost 按要素成本计算；按生产要素成本计算
n/Z =q?_ at money-of-the-day price 按付款当日价格计算
tD482Sb= at or better 按指定或较佳价位〔买卖指令〕
aL6 5t\2 at par 按面值计算；平价
%ycT}Lu at sight 见票即付
hU vH
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4tu>~ vOE at the opening 按开市盘
c `=h K* attestation 见证；见证条款
yAkN2 at-the-money option 平价期权
6>7LFV1tvy attorney 受权人；受托代表人
%cjav attornment 新拥有人承认书
^Iq.0E9_ attributable profit 可归属利润
z]_ CFo1'l attributable share value 可归属股份价值
5 : > Auckland Stock Exchange 奥克兰证券交易所
:WTvP$R auction 拍卖
G2k71{jK auctioneer 拍卖商
Q%d[ U4@ audit 审计；核数
56aJE
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UZ0O
j5B. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P?ol]MwaB 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〕
!.N=Y;@lY audit review 帐目审查
Efd[ZJxS6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e+aQ$1 ^t audited account 审计帐目；经审计的帐目
Y0'^S<ox audited annual account 经审计的周年帐目
gvt 4'kp audited balance sheet 经审计的资产负债表
@2O\M ,g5 auditor 核数师；核数主任；审计师
e.h:9` "* auditor's certificate 核数师证明书；审计师证明书
;!Bkk9r"H auditor's report 核数师报告；审计师报告
N/.9Aj/h~& Aussie bond 澳元债券
Qp Vm austerity budget 紧缩预算
YR#1[fe*_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(ac RYv( Australia All Ordinaries Index 澳洲所有普通股票指数
0 ']M,iC/ Australian Dollar [AUD] 澳元
"FD~XSRL Australian Options Market 澳大利亚期权市场
l/M+JT~R Australian Securities Commission 澳洲证券事务监察委员会
:/Zh[Q@EG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
qA[}\8}h Australian Stock Exchange 澳大利亚证券交易所
P1jkoJ Austrian Schilling [ATS] 奥地利先令
[a6lE"yr authentication 认证；鉴证
N|d @B{a( authority to purchase 委托购买证；委购书
1 crjRbi authorization 认可；核准；授权；授权书
$nN$" authorization by direction 指示授权
% QkvBg* authorization by instruction 指令授权
H[oi? {L authorization by warrant 令状授权
U:(t9NX
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Ric$Xmu authorized agent 指定代理人
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[7vX m4 authorized capital 法定资本
% M:"Ai5: authorized clerk 出市员
0eIR)#j* authorized dealer 认可交易商
!<'R%<E3 Q authorized financial institution 认可财务机构
],m-,K authorized fund 认可基金
tL|Q{+i
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_^ZII authorized institution 认可机构
`WL*Jb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c 0~'5Mlp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uWQ.h , authorized insurer 获授权保险人；获认可承保人
Z
m>69gl authorized investment 特准投资项目
Pd?YS!+S authorized person 获授权人
*QJ /DC$ authorized representative 获授权代表
AmFHn authorized share capital 法定股本
zy E yZc? automated quotation system 自动报价系统
6w#v,RDEu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R7>@-EG 自动交易系统〔香港期货交易所有限公司〕
\/%mabLK automatic adjustment mechanism 自动调整机制
|,crQ'N' automatic adjustment system 自动调整系统
yDrJn*
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Automatic Clearing House 自动票据交换所
x(Z@ R\C-a automatic exchange rates accumulation system 自动化汇率累集系统
*{bqHMd4L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5irOK9hK automatic teller machine [ATM] 自动柜员机
_4w%U[GT, autopay 自动转帐
:4dili4|/ available assets 可用资产
> im 4'- available fiscal reserve 现存财政储备
'aJ?Syn available profit 可用利润
O)?0G$0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qYs6P LC average 平均；平均数；海损
g}7B0 yo average basic salary 平均基本薪金
9v A`\\9 average consumer expenditure 平均消费开支；一般消费开支
PsVA>Q,4!. average cost 平均成本
/WMLr5 average cost of land production 增辟土地平均成本
lPQH_+)Z" average daily turnover 平均每日成交额
wKN9HT average daily wage rate 平均每日工资率
[ S% average expenditure pattern 平均开支模式
0J" 3RTt average growth rate 平均增长率
9cQSS'`F average net fixed assets 固定资产平均净值
6r`g+Js/ average of relatives 相对价格平均数
+y 2*[ average price 平均价格
$i hI Hl6' average propensity to consume 平均消费倾向；一般消费倾向
,o`qB81 average propensity to save 平均储蓄倾向；一般储蓄倾向
;-F#a+2]! average rate 平均率
/:DxB00 average revenue 平均收入；平均收益
Z'~5L_.]Ai average stock 平均库存；平均存货
uE2Y n`Ha average yearly rent 平均年租
{+ m)*3~w avoidance of double taxation 避免双重课税
a ]*^uEs avoidance of tax 避税
