A:
NYPjN9L A share Ａ股；甲类股份
O`.IE? h# abatement of tax 减税；减扣免税额
l?KP /0` ABN AMRO Bank N.V. 荷兰银行
$Q`\- above-the-line expenditure 线上项目支出；经常预算支出
VW :Voc above-the-line receipt 线上项目收入；经常预算收入
\n-.gG ABSA Asia Limited 南非联合亚洲有限公司
2lxA/.f absolute change 绝对数值变更
Rc}#4pM8 absolute expenditure 实际开支
L7N>p4h]Xj absolute guideline figure 绝对准则数字
Bb7Vf7>
absolute interest 绝对权益
gh% Q9Ni- absolute order of discharge 绝对破产解除令
UM. Se(kS absolute profit margin 绝对利润幅度
@Z89cTO absolute value 实值；绝对值
o3.b='HAm absolutely vested interest 绝对既得权益
BUXlHh%<R absorbed cost 已吸收成本；已分摊成本
-_f-j absorption 吸收；分摊；合并
2`V(w[zTr absorption rate 吸收率；摊配率；分摊率
G.qjw]Llf ACB Finance Limited 亚洲商业财务有限公司
J:\O .F#Fi acceptable form of reciprocity 合理的互惠条件
aK8X,1g%) acceptable rate 适当利率；适当汇率
la{o<||Aq acceptance agreement 承兑协议
lht :%Ts$ acceptance for honour 参加承兑
Gk)6ljL acceptor 承兑人；接受人；受票人
g? > acceptor for honour 参加承兑人
C{YTHN n accident insurance 意外保险
KXcE@q9 Accident Insurance Association of Hong Kong 香港意外保险公会
!{XVaQ?x accident insurance scheme 意外保险计划
Cil1wFBb accident year basis 意外年度基准
F#|mN0op accommodation 通融；贷款
Pa/2]) w accommodation bill 通融票据；空头票据
;eP. B/N accommodation party 汇票代发人
nD Xy$ f8 account balance 帐户余额；帐户结余
?d)FY B account book 帐簿
RY~ m Q account collected in advance 预收款项
wfM|3GS+. account current book 往来帐簿
dEfP2 72M account of after-acquired property 事后取得的财产报告
[UB]vPXm$ account of defaulter 拖欠帐目
h[gKyxZ/t account payable 应付帐款
&usum~@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
VB~Do?]*k% account receivable 应收帐款
3MoVIf1 account receivable report 应收帐款报表
t#7owY$^ account statement 结单；帐单；会计财务报表
~ \ Udl account title 帐户名称；会计科目
mnM$#%q;% accountant's report 会计师报告
=Ct$!uun Accountant's Report Rules 会计师报告规则
V.w!]{xm accounting and auditing procedure 会计与审计程序；会计与核数程序
67 wq8| Accounting Arrangements 《会计安排》
lv& y<d; accounting basis 会计基础
+P=I4-?eX accounting by Official Receiver 破产管理署署长呈交的帐目
MQVEO5 Accounting Circular 《会计通告》
3EyVoS6D accounting class 会计类别
=2d h}8Mz accounting date 记帐日期；会计结算日期
}1YQ ?:@ accounting for money 款项核算
'l._00yu Accounting Officer 会计主任
_@sSVh$+ accounting period 会计报告期；会计期
y&2 O)z!B accounting policy 会计政策；会计方针
@*JS[w$1 accounting practice 会计惯例
7/FF}d accounting principle 会计准则
M1XzA
`* accounting record 会计记录
+ $/mh accounting report 会计报告
4M>E QF& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y^'mBM#j Accounting Society of China 中国会计学会
XI5q>cd\Sz accounting statement 会计报表
e;&f O[ 2 accounting system 会计制度；会计系统
ptTp63+ accounting transaction 会计事项；帐务交易
BtKbX)R$J accounting treatment 会计处理
t ZA%^ Y accounting year 会计年度
Ce_l\J8G accretion 增值；添加
3$ BYfI3H accrual 应计项目；应累算数目
j8ag }% accrual basis 应计制；权责发生制
}z_7?dn/ accrual basis accounting 应计制会计；权责发生制会计
KOD%>+vG$ accrue 应累算；应计
Wq*W+ 7=. accrued benefit 应累算利益
#mc6;TRZO accrued charges 应计费用
qZX\riR accrued cumulative preference share dividend 应累算的累积优先股股息
v;IuB accrued expenses 应累算费用
Ai5D[ykX accrued interest payable 应付利息；应计未付利息
s@|TQ9e |j accrued interest receivable 应收利息；应计未收利息
HeM- accrued right 累算权益
c 4L++
u# accruing profit 应累算的利润
{(^%2dk83C accumulated fiscal reserve 累积财政储备
3mXRLx=0> accumulated profit 累积利润；滚存溢利
oY7 eVu z accumulated reserve 累积储备
+'9eo%3O accumulation of surplus income 累积收益盈余
~ tqDh( acquired assets 既得资产
xBAASy acquisition 收购；购置；取得
e ",0Er FT acquisition cost 购置成本
x$24Nc1a' acquisition expenses 购置费用
I=}R
Z9 acquisition of 100% interest 收购全部股权
X&.LX acquisition of control 取得控制权
PYW> acquisition of fixed assets 购置固定资产
CR`}{?2H acquisition of shell “买壳”
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p'T}2 acquisition price 收购价
L_}F.nbS5 act of God 天灾
jUy $aGX acting partner 执事合伙人
]f3R;d active market 买卖活跃的市场；交投畅旺的市场；旺市
KJ8Qi+cZ active partner 积极参与的合伙人
8\CmM\R active trading 交投活跃
:tB Zu%N/N actual circulation 实际流通
d ]Mj r2h actual cost 实际成本
F6-U{+KU$! actual expenditure 实际开支；实际支出
be~'}`> actual income 实际入息；实际收入；实际收益
JAI ; 7 actual market 现货市场
q%k _C0 actual price 现货价；实际价格
_eMY ? actual profit 实际利润
M}`G}* actual quotation 实盘；实际价位；实际报价
b "5WsJ:'# actual year basis 按实际年度计算
(c9!: actuals 实货
@]B
7(j<'R actuarial investigation 精算调查
C9E@$4* actuarial principle 精算原则
nh%Q"; actuarial report 精算师报告
>A1;!kGE# Actuarial Society of Hong Kong 香港精算学会
R?+:Js/ actuarial valuation 精算师估值
H?j!f$sw actuary 精算师
r#/Bz5Jb* ad referendum agreement 暂定协议；有待覆核的协定
C07 U.nzh ad valorem duty 从价税；按值征税
;.b^A ad valorem duty system 从价税制
(Kaunp5_` ad valorem fee 从价费
K"9V8x3Wg ad valorem tariff 从价关税
B I 0 A0 additional allowance 额外免税额
Qb&gKQtt@ additional amount for unexpired risk 未过期风险的额外款额
VHTr;(]hk additional assessable profit 补加应评税利润
+v"%@lC}; additional assessment 补加评税
+ xRSd * additional commitment 额外承担
gq an]b_ additional commitment vote 额外承担拨款
;>B06v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3dC ;B@ additional dependent parent allowance 供养父母额外免税额
k^r-~q+NV# additional provision 额外拨款
KVCj0 6}j additional stamp duty 附加印花税
gD/% l[ additional tax 补加税罚款；补加税款
GYN Ly d) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?$A WY\ adjudged bankrupt 被裁定破产
c9R|0Yn^J adjudicated bankrupt 裁定破产人
)>rHM6-W adjudication fee 裁定费；评定印花税额手续费；评估契据费
{Qj 7?}xW adjudication of bankruptcy 裁定破产；宣告破产
}A 'Ro/n adjudication of insolvency 裁定无力偿还债务
BH`GUIk adjusted actual 经调整的实数；调整后的实数
nN!R!tJPa adjusted current assets 经调整的流动资产；调整后的流动资产
xsSX~` adjusted figure 经调整的数字；调整后的数额
^ _pJEX adjusted liabilities 经调整的负债；调整后的负债
RaLc}F)9 adjusted loss 经调整的亏损；调整后的亏损
XpibI3:< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xzTF| Z\ adjusted profit 经调整的利润；调整后的利润
qn|~z@" adjusted surplus 经调整的盈余额；调整后的盈余额
nV&v@g4Tt adjusted value 经调整的价值；调整后的价值
rty&\u @} adjustment 调整；修订；理算〔保险〕
Z;nUS,?om adjustment centre 调剂中心
+~1~f'4J adjustment lag 调整过程的时间差距；调整时差
hXz@ (cF adjustment mechanism 调整机制
#[ch?K adjustment of loss 亏损调整
{ aq}Q|?/ adjustment process 调整过程；调整程序
g\foBK:GE adjustment range 调整幅度
k;?E,!{ administered exchange rate 受管制汇率
:pPn)j$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~TfQuIvQB administration expenses 行政费用
Ve^rzGU administration fee 手续费；行政费
j\.\ePmk] administration in bankruptcy 破产管理
sn?YD'>k administration order 遗产管理令
eFdN"8EW administrator 管理人；遗产管理人
WHvU|rJ administrator of the estate 遗产管理人
L% ?3VW admission of debt 债项承认书
##clReS admission of proof 接纳债权证明
?br 4 wl advance 放贷款项；垫付款项；预支款项；预付款项
[u}2xsS x advance account 暂支帐目；预付款帐户
&%`Y>\@f advance compensation 预付补偿金
3Mt Alc0xp advance from shareholder 股东垫款
x$Tf IFy advance pending reimbursement 预支以待日后付还
W05>\Rl advanced economy 先进经济体系
&[|P/gj#> advancement 预付；预付财产
dt|f4 XWF advances warrant 垫款令
~ 6-6aYhe advancing 贷出
h`b[c.% adverse balance 逆差
{kp^@ adverse exchange 逆汇
%e' Z.vm advertisement addressed to shareholders 在报章刊登的致股东通告
E5F0C]hq advice for collection 托收通知书
![a~y`<K, advice of drawing 提款通知书；汇票通知书
Ig M_l= advice of payment 付款通知
F( #~.i Advisory Committee [Securities and Futures Commission]
AV*eGzz ` 谘询委员会〔证券及期货事务监察委员会〕
"/}cV5=Z Advisory Committee on Diversification 经济多元化谘询委员会
J{bNx8.& affidavit 誓章；遗产申报誓章
;IYH5sG{ affidavit of no receipt 述明无收款的誓章
KK4"H ]!. affiliate 联号；联营公司；附属公司
.WT^L2l% affiliated company 附属公司；联号；联营公司
f:|O);n M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hXx. affordability 负担能力
{r2fIj~V African Development Bank [AfDB] 非洲开发银行
KL\]1Y X after-acquired property 事后取得的财产
a#G]5T Z after-hours dealing 市后交易
cPm- )/E)i after-tax profit 税后盈利；税后利润；税后溢利
S|?Ht61k agency agreement 代理协议
N"wp2 w agency expenses 代理机构的开支
%1jApCJ agency fee 代理费
fK{[=xMr@ Agency Law 《代理法》
JDy ;Jb agent 代理人；承销人
I~.d/!>Z agent of company 公司代理人
b &1-tYV agent's fee 代理人费；经纪费
<m3o r aggregate 总计；总数；总体数字
/)E'%/"A aggregate amount 总款额；总额
# \)tz z aggregate assets and liabilities 总体资产与负债
yL>wCD,L aggregate at constant price 按固定价格计算的总体数字
t=Um@;wh aggregate demand 总需求
,Y3wXmG aggregate gross position 总持仓量
I_h{n{,sr aggregate limit 总限额
ZT'Sw%U: aggregate of salaries tax 合计薪俸税
X0"f>.Lg aggregate performance 总体表现；总体业绩
+|=5zWI / aggregate supply 总体供应
7yK1Q_XY> aggregate surplus 总盈余
8${Yu aggregate total 整体总额
`Ufv,_n aggregate value 总值；合计价值
Vdz(\-}ao aggregated basis 合计基准
#RA3 T[A aggregated net chargeable income 合计应课税入息实额
qTl/bFD aggregation 合并计算；合计；总和
r0 6M.r aggregation of incomes of husband and wife 夫妇入息合并计算
0{
;[k aggregation of property 财产的总和
?dcR!-3 agio 差价；贴水
q"Z!}^{ 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》
WgK |r~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QP?Delt p 《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》
11Hf)]M
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tS vklI 《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》
=!cI@TI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t|Ipxk. ) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p!~{<s] agreement for a settlement 授产协议
7berkU0P agreement for assignment 转让协议
5h4E>LB.B agreement for sale 售卖协议；买卖协议
%Fg}"=f1 agreement for sale and purchase 买卖协议
(s\":5
C agreement for the payment of interest 支付利息协议
0fd\R_"d. agreement for the repayment of money 还款协议
>.- $ ?2 agreement of reinsurance 再保险协议
X;?Z_3I:5 Agricultural Bank of China 中国农业银行
k-LT'>CWl air passenger departure tax 飞机乘客离境税
M"t=0[0DM: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^QKL}xiV: airport tax 机场税
Dxwv\+7] alcohol duty 酒精税
0y3< Ho,+$ alienation 让与；让渡；转让
!tNJ LOYf alimony 生活费；赡养费
<15 PO B All Ordinaries Index [AOI] 所有普通股指数
7q] @Jx9 all risks 全险；综合险
k9^Vw+$m All Sales Record for Stock Market 《股票市场成交报告》
#Rkld v' Allied Capital Resources Limited 新联财务有限公司
d$G<g78D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@}e'(ju%R allocation letter 拨款信件
DB>Y#2j4h allocation of fund 分配款项；预留款项
9A4h?/ allocation of profit 利润分配；溢利分配
@- ma_0cZQ allocation warrant 拨款令
/@.c
59r allotment 分配；配股
!^|%Z allotment notice 股份配售通知；配股通知
VnJ-nf A allotment of shares 股份分配
ab=s+[r1 allowable 可获宽免；免税的
hR$lX8 allowable business loss 可扣除的营业亏损
IHg)xZ allowable expenses 可扣税的支出
^ 3-Wxn9& allowance 免税额；津贴；备抵；准备金
; ^,2
Qs M allowance for debts 债项的免税额
L8~nx}UP5 allowance for depreciation by wear and tear 耗损折旧免税额
/~LXY< -( allowance for funeral expenses 殡殓费的免税额
ecH-JPm' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Cl H aR allowance for repairs and outgoings 修葺及支出方面的免税额
(&6C,O~n^. allowance to debtor 给债务人的津贴
/I' n] alteration of capital 资本更改
?]=fC{Rh alternate trustee 候补受托人
9 o7d3 ir) amalgamation 合并
#f'(8 JjY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y"uFlHN&i ambit of charges 征税范围；收费范围
$J |oVVct amended valuation 经修订的估值
D k'EKT- American Commodities Exchange 美国商品交易所
a* pZcv< American Express Bank Limited 美国运通银行
%acy%Sy American Stock Exchange 美国证券交易所
B=;pyhc amortization 摊销
G@) I amount due from banks 存放银行同业的款项
!k&~|_$0@ amount due from banks abroad 存放海外银行同业的款项
[LonY49 amount due from holding companies 控股公司欠款
id-VoHd K amount due from local banks 存放本港银行同业的款项
Hr$oT=x[ amount due to banks 银行同业的存款
La ZF=<w( amount due to banks abroad 海外银行同业的存款
c#G]3vTdE amount due to holding companies 控股公司存款
s'^zudx amount due to local banks 本港银行同业的存款
;!@\|E amount due to outport banks 外埠银行同业的存款
~?}/L'q!b amount for note issue 发行纸币的款额
(/_Q
r2KfC amount of bond 担保契据的款额
v}IP%84 amount of consideration 代价款额
:*M\z3`k amount of contribution 供款数额
r<oI4px amount of indebtedness 负债款额
6bg+U`&g amount of principal of the loan 贷款本金额
dv0TJ 0% amount of rates chargeable 应征差饷数额
0;)6ZU amount of share capital 股本额
z#!xqIg0 amount of sums assured 承保款额
7[-jr;v amount of variation 变动幅度
v.1= TBh amount of vote 拨款数额
xLZQ\2q amount payable 应付款额
lxK_+fj
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g[;iVX^1& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\2<2&=h? analysis 分析
ISr~J Qr ancillary risk 附属风险
@"s\eL,r annual account 周年帐目；周年帐目报表；年度决算；年结
5Ag>,>kJ6 annual accounting date 年结日期
Uc0AsUu}? annual allowance 每年免税额；年积金；年度津贴；年津
Q:~w;I annual balance 年度余额
Kfj*uzKB annual disposable income 每年可动用收入
<LW|m7 annual estimates 周年预算
$ Yz &x%Lb annual fee 年费
A*pihBo7 annual general meeting 周年大会
| 4I x2GD annual growth rate 年增率；每年增长率
|Z;w k& annual long-term supplement 长期个案每年补助金
$EJ*x$ annual pensionable emolument 可供计算退休金的年薪
|?Q(4(D`* annual report 年报
&Jj> jCg Annual Report on the Consumer Price Index 《消费物价指数年报》
E|9 LUPcb annual return 周年报表；周年申报表；每年报税表格
.bl0w"c^qq Annual Return Rules 《周年报表规则》
7o
z(hO~ annual review of consumer prices 每年消费物价回顾
Ut-6!kAm annual roll-forward basis 逐年延展方式
>B~jPU annual salary 年薪
*:.0c annual statement 年度报表；年度决算表
y`Pp"!P"O 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
~~1~ _0?e annuitant 年金受益人
Y%:p(f< annuity 年金
wZa;cg.-q annuity contract 年金合约
(r[<g*+3 annuity on human life 人寿年金
A2&&iL=j/ antecedent debt 先前的债项
f
5i`B*/ ante-dated cheque 倒填日期支票
/^[)JbgB anticipated expenditure 预期开支
UK K}$B anticipated net profit 预期纯利
M{kPEl&Z anticipated revenue 预期收入
i`] M2Q anti-inflation measure 反通货膨胀措施
,:\2Lf anti-inflationary stance 反通货膨胀立场
l3MbCBX2 apparent deficit 表面赤字
;( 0:6P8I apparent financial solvency 表面偿债能力
`A
<yDy apparent partner 表面合伙人
ga^<_;5< application for personal assessment 个人入息课税申请书
*gz {:}NX application of fund 资金应用
e+R.0E application to release as liquidator and to destruct the books of accounts and documents
xdo{4XY^*W 申请免除清盘人职务及毁灭帐簿与文件
^y6Pkb
P appointed actuary 委任精算师
MF\n@l X appointed auditor 委任核数师；委任审计师
jX&&@z Mq appointed trustee 委任的受托人
\wRr6-!_ appointer 委任人
Mty]LMK apportioned pro rata 按比例分摊
GvzPT2E! apportionment 分配；分摊
8) PO EY4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|>3a9] apportionment formula 分摊方程式
x }x@_w apportionment of estate duty 遗产税的分摊
Rg[e~## appraisal 估价；评估
Bh' vr3| appreciable growth 可观增长
jZ
D\u% appreciable impact 显着影响
aJ)5 DlfLR appreciable increase 可观增长
u}%&LI`. appreciation 增值；升值
|I\A0a a appreciation against other currencies 相对其他货币升值
') 1sw%[2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
peqFa._W appreciation tax 增值税
H9)uni appropriation 拨款；拨用；拨付
|C&eH$?~=R appropriation account 拨款帐目
Xi{(1 o4% Appropriation Bill 拨款法案
8&C(0H]1 appropriation-in-aid system 补助拨款办法
+~fu-%,k approved assets 核准资产
M.8!BB7\8e approved basket stock 认可一篮子证券
`u>BtAx8 approved budget 核准预算
@J<B^_+Se approved charitable donation 认可慈善捐款
#8z\i 2I approved charitable institution 认可慈善机构
[d&Faa[` approved currency 核准货币；认可货币
Fcr@Un' approved estimates 核准预算
NUnP'X=J, approved estimates of expenditure 核准开支预算
a+~o: 5 approved overseas insurer 核准海外保险人
l wg.'< approved overseas trust company 核准海外信托公司
Lv^ j
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x b0+4w| approved provident fund scheme 认可公积金计划
}\0"gM approved provision 核准拨款
*i?qOv /=> approved redeemable share 核准可赎回股份
?*s!&-KI approved regional stock 认可地区性证券
_@OY C< approved retirement scheme 认可退休金计划
^w12k2a approved subordinated loan 核准附属贷款
fcZOs Tj arbitrage 套戥；套汇；套利
Mc}x]j`f arbitrageur 套戥者；套汇者
t!u*6 W|@ arbitrary amount 临时款项
S-/ #3 arrangement 措施；安排；协定
^n2w6U0 arrears 欠款
R$@.{d&:w arrears of pay 欠付薪酬
|Gf{ } arrears of revenue 逾期未收税款；逾期未收的帐项
{f&ga articles of association 组织章程；组织细则；组织章程细则
_uu:)% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wwAT@=X*} ascertainment of profit 确定利润
iE Oyc59 "Asia Clear" “亚洲结算系统”
B7 PmG
f)b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W_
6Jl5] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7}x-({bqy Asian Development Fund [ADF] 亚洲发展基金
)ED[cYGx Asian dollar bond 亚洲美元债券
PjP%,-@1 Asian dollar market 亚洲美元市场
=0)^![y]v Asian dollar rate 亚洲美元利率
2>!ykUw^O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5->PDp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OX` n`+^D asked price 沽盘；喊价；索价；卖方报价
jF;4
8g@^ assessable income 应评税入息
OWjZ)f/ assessable loss 应评税亏损
8
KkpXaz assessable profit 应评税利润
`?@7 KEl> assessable value 应评税值
\;6F- 0 assessed profit 估定利润
&r d(q'Vi
assessed value 经评估价值
I>5 @s; assessment 评税；评定；估价；评税单
\Cs<' (= assessment number 评税编号；估价编号
S }n;..{ assessment of additional tax 补加税评税
0@Ijk(| assessment of performance 业绩评估；实绩评价
Ww(_EW Assessor 评税主任
|:#mw 1 asset price bubbles 资产价格泡沫
i`SF<)M( asset-backed securities 具资产保证的证券
31* 6 ;( assets accretion 资产增值
JJ~?ON. H assets and liabilities 资产与负债
_)l %-*Z7p assets betterment statement 资产递增表；资产改进表
gCJ'wv)6|% assets lending 实物放款；有抵押贷款
84[^#ke assets of the company passing on the death 死者去世时转移的公司资产
r9 Z/y*q assets pledged as security for liabilities 用作负债抵押的资产
~/U0S.C assets portfolio 资产投资组合
}m H>lN assets price 资产价格
_'7/99]4g} assets quality 资产质素
*02( J assets realization 资产变现
h0
Sf=[>z assets refinancing arrangement 资产再集资安排
*mQit/ k. assets securitization 资产证券化
' m cJ/9)v assets situated outside Hong Kong 在香港以外地方的资产
E%^28}dN assets stripping 削减资产；拆卖资产
yx2.7h3 assets value 资产值
4 B] 61|A assignee 承让人
6\3k0z
assignment 转让；转让书；转让契
[KH ?5 C assignment of interest 权益转让
mvgm o assignment of letters patent and trade mark 专利证书及商标转让
RF)B4D-W assignment of property 物业转让；物业转让书
QC4T=E]` j assignment right 转让权
[j? <9 assignor 转让人
gHx-m2N associate 有联系的人；有关连人士；相联者；合伙人；联系人
x3s^u~C)(w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Wn^^Q5U # associate member 附属会员
faq
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associated company 相联公司；联属公司
>D/~|`=p associated corporation 相联法团
z\t J~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B0i}Y-Z 公认会计师公会〔英国〕
gn"&/M9E Association of Futures Exchange Brokers 香港期货经纪协会
OQ7c | O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<d L 04F association of underwriters 承保人组织
X^Y9T`mQ } assumption of control 接管
pC mJY assurance 担保；保险；转易；转易书
k Ml< assurance of interest 权益的转易
$ t $f1? at 19XX price 按一九ＸＸ年价格计算
=.E(p)fz at a discount 按赔价计算；按贴水价格计算；打折扣
[bv@qBL at a premium 按溢价计算；按升水价格计算
h`]/3Ma*: at call 通知付款；按通知
&XRFX 5gP at constant market price 按固定市价计算
@6q$Zg/ at constant price 按固定价格计算
v$G*TR<2 at cost 按成本计算
;n!X% S<z* at current market price 按当时市价计算；按现时市价计算
F?} *ovy at current price 按当时价格计算；按现时价格计算
udGGDH at factor cost 按要素成本计算；按生产要素成本计算
zt2-w/[Q at money-of-the-day price 按付款当日价格计算
} qv-lO at or better 按指定或较佳价位〔买卖指令〕
XyphQ}\u at par 按面值计算；平价
E ZKz -} at sight 见票即付
? SP7vQ/ at the close 按收市盘
9Nu#&_2R at the opening 按开市盘
|V\.[F2Fe attestation 见证；见证条款
*'YNRM\} at-the-money option 平价期权
o'7ju~0L attorney 受权人；受托代表人
#L.}CzAz attornment 新拥有人承认书
!2| `aa attributable profit 可归属利润
kA<r:/ attributable share value 可归属股份价值
5vi#ItN}| Auckland Stock Exchange 奥克兰证券交易所
0juIkN# auction 拍卖
)m8>w6" auctioneer 拍卖商
rp#*uV9; audit 审计；核数
wmE,k1 G Audit Commission 审计署
R0mT/h2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&H1 D!N 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〕
' 1'1T5x~ audit review 帐目审查
9! HMQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.eNwC .8i audited account 审计帐目；经审计的帐目
s66XdM audited annual account 经审计的周年帐目
~c Bc&u:" audited balance sheet 经审计的资产负债表
Z 03 4wn\N auditor 核数师；核数主任；审计师
jL+}F /~r auditor's certificate 核数师证明书；审计师证明书
'uAC oME@ auditor's report 核数师报告；审计师报告
hav?mnVJ Aussie bond 澳元债券
N#['fg' austerity budget 紧缩预算
+N$7=oGC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*rz(}(r Australia All Ordinaries Index 澳洲所有普通股票指数
Gd6 ;'ZCmY Australian Dollar [AUD] 澳元
7Y|>xx=v Australian Options Market 澳大利亚期权市场
$a* Q).^ Australian Securities Commission 澳洲证券事务监察委员会
c9TAV,/fF* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D 2 :a Australian Stock Exchange 澳大利亚证券交易所
fC GDL6E Austrian Schilling [ATS] 奥地利先令
J5p!-N`NS authentication 认证；鉴证
,35: Srf| authority to purchase 委托购买证；委购书
mUyv+n, authorization 认可；核准；授权；授权书
$v<hW
A]> authorization by direction 指示授权
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D!xI; authorization by instruction 指令授权
8N*
-2/P& authorization by warrant 令状授权
liw 9:@+V authorization of unit trust 单位信托的认可
+'j*WVE%5 authorized agent 指定代理人
gV A}?t; authorized capital 法定资本
b/,!J] W authorized clerk 出市员
K'5sn|) authorized dealer 认可交易商
W|rFl]~a authorized financial institution 认可财务机构
5;MK1l authorized fund 认可基金
[{p?BTs authorized fund house 获授权的基金公司；认可基金公司
0tm_}L$g=b authorized institution 认可机构
4a.e
,gitf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e4YfT r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pL}j
ZTo authorized insurer 获授权保险人；获认可承保人
FHNuMdFn authorized investment 特准投资项目
R c:cVK authorized person 获授权人
o*wC{VP_ authorized representative 获授权代表
";?C4%L authorized share capital 法定股本
EM 54 automated quotation system 自动报价系统
wy_;+ 'Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e|5 B1rMM 自动交易系统〔香港期货交易所有限公司〕
tct 5*.| automatic adjustment mechanism 自动调整机制
=PKt0 9b^ automatic adjustment system 自动调整系统
ssX6kgq_( Automatic Clearing House 自动票据交换所
@)Hbgkdi automatic exchange rates accumulation system 自动化汇率累集系统
zGL<m0C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2m G&@E automatic teller machine [ATM] 自动柜员机
hXQg=Sj autopay 自动转帐
?^48Zq6wM available assets 可用资产
3@TG.)N4 available fiscal reserve 现存财政储备
C*y6~AYN# available profit 可用利润
r< ?o}Qq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O{ %A&Ui average 平均；平均数；海损
3w^J"O/T average basic salary 平均基本薪金
^,Y~M_= average consumer expenditure 平均消费开支；一般消费开支
^W [B[Y<k average cost 平均成本
ghobu}wuF average cost of land production 增辟土地平均成本
k sOANLRN average daily turnover 平均每日成交额
( ln average daily wage rate 平均每日工资率
(m3I#L average expenditure pattern 平均开支模式
dy6F+V\DG average growth rate 平均增长率
U8QR*"GmT average net fixed assets 固定资产平均净值
M ,_^hm7 average of relatives 相对价格平均数
j^$3vj5E[ average price 平均价格
JM+sHHs average propensity to consume 平均消费倾向；一般消费倾向
xH`j7qK. average propensity to save 平均储蓄倾向；一般储蓄倾向
i Z.&q
6 average rate 平均率
kf^-m/ average revenue 平均收入；平均收益
|Y8Mk2,s average stock 平均库存；平均存货
1YIux,2\ average yearly rent 平均年租
LF9aw4:>Ou avoidance of double taxation 避免双重课税
g3|Y$/J7P avoidance of tax 避税
