A:
6}xFE]Df-Y A share Ａ股；甲类股份
c[ RkiV3 abatement of tax 减税；减扣免税额
?!d\c(5Gt ABN AMRO Bank N.V. 荷兰银行
0z1UF{{ above-the-line expenditure 线上项目支出；经常预算支出
) |SmB YV above-the-line receipt 线上项目收入；经常预算收入
:*0l*j ABSA Asia Limited 南非联合亚洲有限公司
=SqI # v absolute change 绝对数值变更
J0Ik@ absolute expenditure 实际开支
tP ;^;nw absolute guideline figure 绝对准则数字
UI }df<Ge absolute interest 绝对权益
~ |t 7 absolute order of discharge 绝对破产解除令
^N`bA8 absolute profit margin 绝对利润幅度
ZlxJY%o eu absolute value 实值；绝对值
JZ M: R absolutely vested interest 绝对既得权益
3duWk sERC absorbed cost 已吸收成本；已分摊成本
Z+ ?V10$ absorption 吸收；分摊；合并
+#IsRiH%> absorption rate 吸收率；摊配率；分摊率
V( A p|I:G ACB Finance Limited 亚洲商业财务有限公司
yw3E$~ k acceptable form of reciprocity 合理的互惠条件
}jWZqI qj acceptable rate 适当利率；适当汇率
@+ (TM5Ub acceptance agreement 承兑协议
Ebk_(Py\ acceptance for honour 参加承兑
5l
ioL) acceptor 承兑人；接受人；受票人
a$K.Or} acceptor for honour 参加承兑人
5^W},:3R accident insurance 意外保险
0 >KW94 Accident Insurance Association of Hong Kong 香港意外保险公会
asQXl#4r accident insurance scheme 意外保险计划
@ a?^2X^ accident year basis 意外年度基准
K9 tuiD+j accommodation 通融；贷款
EX.`6,:+ 2 accommodation bill 通融票据；空头票据
fZ)M
Dq accommodation party 汇票代发人
alB[/.1 account balance 帐户余额；帐户结余
vsU1Lzna6@ account book 帐簿
( g>>
account collected in advance 预收款项
+> ,4d account current book 往来帐簿
_ Uxt9 X account of after-acquired property 事后取得的财产报告
bw\a\/Dw account of defaulter 拖欠帐目
eJv_`#R&Of account payable 应付帐款
)n&@`>v m account payee only [A/C payee only] 只可转帐；存入收款人帐户
S pt]<~ account receivable 应收帐款
=5QP'Q t{O account receivable report 应收帐款报表
6JYV C>i account statement 结单；帐单；会计财务报表
d Lq)Z*r account title 帐户名称；会计科目
l0%qj(4`6& accountant's report 会计师报告
2G9sKg,kL Accountant's Report Rules 会计师报告规则
? h*Ngbj> accounting and auditing procedure 会计与审计程序；会计与核数程序
LQs>[3rK Accounting Arrangements 《会计安排》
& &\HE7* accounting basis 会计基础
O =C z*j accounting by Official Receiver 破产管理署署长呈交的帐目
'Lb- +X, Accounting Circular 《会计通告》
?z]h Ysy accounting class 会计类别
-(Y ( K!n accounting date 记帐日期；会计结算日期
![OKm y accounting for money 款项核算
7Y>17=| Accounting Officer 会计主任
;[ag|YU$Y accounting period 会计报告期；会计期
#'<s/7;~ accounting policy 会计政策；会计方针
$<[Q8V- accounting practice 会计惯例
9]DMHA@ accounting principle 会计准则
L-}6}5[ accounting record 会计记录
x\r[Zp| accounting report 会计报告
A_mVe\(*M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$aFCe}3b< Accounting Society of China 中国会计学会
>#Obhs|S{C accounting statement 会计报表
bQ3EBJT{P accounting system 会计制度；会计系统
xpb,Nzwt^ accounting transaction 会计事项；帐务交易
NLz[ F`I accounting treatment 会计处理
{d%% nK~ accounting year 会计年度
q4~w
D accretion 增值；添加
j
m]d:=4_ accrual 应计项目；应累算数目
y]veqa accrual basis 应计制；权责发生制
3wQUNv0z accrual basis accounting 应计制会计；权责发生制会计
2{sx"/k\A accrue 应累算；应计
jBO/1h= accrued benefit 应累算利益
,+gU^dc|hq accrued charges 应计费用
D V accrued cumulative preference share dividend 应累算的累积优先股股息
%FDv6peH accrued expenses 应累算费用
N`JkEd7TT accrued interest payable 应付利息；应计未付利息
Hlr[x accrued interest receivable 应收利息；应计未收利息
Id/-u[-yo accrued right 累算权益
s? irT;= accruing profit 应累算的利润
?C[W~m P accumulated fiscal reserve 累积财政储备
g{_wM f accumulated profit 累积利润；滚存溢利
VT;Vm3\ accumulated reserve 累积储备
&`RD5uml accumulation of surplus income 累积收益盈余
z~S(OM@olJ acquired assets 既得资产
e;kH,fHUI3 acquisition 收购；购置；取得
122%K S acquisition cost 购置成本
~'[0-_]=f acquisition expenses 购置费用
C`Oc%~UkC acquisition of 100% interest 收购全部股权
)5479Eb_ acquisition of control 取得控制权
!\DlX | acquisition of fixed assets 购置固定资产
sr=~U q{g acquisition of shell “买壳”
O_M2 Axm acquisition price 收购价
o<Esh;;*nm act of God 天灾
-Dx_:k|k acting partner 执事合伙人
\x,q(npHi active market 买卖活跃的市场；交投畅旺的市场；旺市
{c;][>l active partner 积极参与的合伙人
94>EA/+Ek active trading 交投活跃
i1OF @~? actual circulation 实际流通
E=-ed9({: actual cost 实际成本
KXQ &u{[< actual expenditure 实际开支；实际支出
7j
]d{lD actual income 实际入息；实际收入；实际收益
%]2hxTV actual market 现货市场
t 8}R?%u actual price 现货价；实际价格
907N;r actual profit 实际利润
VDyQv^= # actual quotation 实盘；实际价位；实际报价
MYD`P2F actual year basis 按实际年度计算
wc%Wy|d actuals 实货
JjXuy7XQ actuarial investigation 精算调查
3u)NkS= actuarial principle 精算原则
rY~!hZ actuarial report 精算师报告
N 5yt'.d Actuarial Society of Hong Kong 香港精算学会
_ \d[`7# actuarial valuation 精算师估值
W7_j;7' actuary 精算师
Em%0C@C ad referendum agreement 暂定协议；有待覆核的协定
|B<;4ISaRI ad valorem duty 从价税；按值征税
BkP'b{z| ad valorem duty system 从价税制
nD8 Qeem@ ad valorem fee 从价费
?>p (* ad valorem tariff 从价关税
9ff6Apill additional allowance 额外免税额
kXfTNMb additional amount for unexpired risk 未过期风险的额外款额
Hd/|f; additional assessable profit 补加应评税利润
&zxqVI$4 additional assessment 补加评税
+Pl A#DZu additional commitment 额外承担
&y7<h>z additional commitment vote 额外承担拨款
e;*GbXd| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,v#F6xv8 additional dependent parent allowance 供养父母额外免税额
6ka,
FjJ\ additional provision 额外拨款
4dEfXrMf additional stamp duty 附加印花税
{CO]wqEj additional tax 补加税罚款；补加税款
WS!:w'rzr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fI_I0dc. p adjudged bankrupt 被裁定破产
z f rE M adjudicated bankrupt 裁定破产人
%M=Ob k adjudication fee 裁定费；评定印花税额手续费；评估契据费
P?#I9y7iP adjudication of bankruptcy 裁定破产；宣告破产
_|'e Az adjudication of insolvency 裁定无力偿还债务
h yHeyDO2 adjusted actual 经调整的实数；调整后的实数
z!M8lpI M adjusted current assets 经调整的流动资产；调整后的流动资产
QgR3kc^7/ adjusted figure 经调整的数字；调整后的数额
)g()b"Z
#> adjusted liabilities 经调整的负债；调整后的负债
SH009@l_8 adjusted loss 经调整的亏损；调整后的亏损
F&Bh\C)] 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
r+0<A.''a adjusted profit 经调整的利润；调整后的利润
Z}8khNCYr adjusted surplus 经调整的盈余额；调整后的盈余额
0 Z m^6T adjusted value 经调整的价值；调整后的价值
gXNlnh%?S adjustment 调整；修订；理算〔保险〕
\W,,@ - adjustment centre 调剂中心
bPlqS+ai_ adjustment lag 调整过程的时间差距；调整时差
!nBE[& adjustment mechanism 调整机制
i-<1M |f adjustment of loss 亏损调整
oc^j<!Rh adjustment process 调整过程；调整程序
dHzQAqb8J adjustment range 调整幅度
pZ@)9c administered exchange rate 受管制汇率
|g$n -t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yDE0qUO administration expenses 行政费用
|#>:@{X< administration fee 手续费；行政费
Xxz_h* administration in bankruptcy 破产管理
>!U oS administration order 遗产管理令
`GBa 3 administrator 管理人；遗产管理人
LA837 P administrator of the estate 遗产管理人
mm l`,t8 admission of debt 债项承认书
DL t "cAW admission of proof 接纳债权证明
FQ3{~05T advance 放贷款项；垫付款项；预支款项；预付款项
|[ )e5Xhd advance account 暂支帐目；预付款帐户
b-`=^ny)K advance compensation 预付补偿金
sa7F- XM advance from shareholder 股东垫款
2`[iTBZ=^ advance pending reimbursement 预支以待日后付还
1 iiQW advanced economy 先进经济体系
7 K5D,"D;1 advancement 预付；预付财产
9GV1@'<Y] advances warrant 垫款令
Qf>$'C(7!a advancing 贷出
(2SmB`g adverse balance 逆差
\~r`2p-K adverse exchange 逆汇
Cwh*AK q( advertisement addressed to shareholders 在报章刊登的致股东通告
o4zX
41W advice for collection 托收通知书
1Z h4)6x advice of drawing 提款通知书；汇票通知书
L/[b~D>T% advice of payment 付款通知
=(3Yj[>st Advisory Committee [Securities and Futures Commission]
PX x:JZsju 谘询委员会〔证券及期货事务监察委员会〕
&(Yv&j X Advisory Committee on Diversification 经济多元化谘询委员会
!jySID?q affidavit 誓章；遗产申报誓章
ZNKopA(=|% affidavit of no receipt 述明无收款的誓章
r* r3QsO affiliate 联号；联营公司；附属公司
js$L<^7 affiliated company 附属公司；联号；联营公司
_, ki/7{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xsO
"H8 affordability 负担能力
FJ/c(K African Development Bank [AfDB] 非洲开发银行
-PG81F&K after-acquired property 事后取得的财产
^D%hKIT after-hours dealing 市后交易
kA"|PtrW after-tax profit 税后盈利；税后利润；税后溢利
j@Ta\a-,x agency agreement 代理协议
V q IzDs agency expenses 代理机构的开支
}x9D;%)/ agency fee 代理费
UqA <rW Agency Law 《代理法》
}MiEbLduN agent 代理人；承销人
7eR%zNDa agent of company 公司代理人
q;)+O#CR agent's fee 代理人费；经纪费
pnpx`u; aggregate 总计；总数；总体数字
N,4. %| 1 aggregate amount 总款额；总额
!lnRl8oV aggregate assets and liabilities 总体资产与负债
L,+m5wKj[ aggregate at constant price 按固定价格计算的总体数字
}Z,x F` aggregate demand 总需求
0 p31C 7! aggregate gross position 总持仓量
z{q|HO aggregate limit 总限额
>x3 $Ld aggregate of salaries tax 合计薪俸税
Od,P,t9 aggregate performance 总体表现；总体业绩
*B 3 4 aggregate supply 总体供应
,u<oAI` aggregate surplus 总盈余
9'5`0$,|^ aggregate total 整体总额
9* <=K aggregate value 总值；合计价值
PsMp &~^ aggregated basis 合计基准
0D s W1 aggregated net chargeable income 合计应课税入息实额
'Zket=Sm; aggregation 合并计算；合计；总和
r3BQo[ 't aggregation of incomes of husband and wife 夫妇入息合并计算
y"L 7.B aggregation of property 财产的总和
, O'#7Dj agio 差价；贴水
0# d:<+ 4D 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》
l(<=JU O; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6 6%_p]U 《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》
m+a\NXWR?N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l} =@9A@ 《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》
v\3
\n3[u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LK}*k/eG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&*nq.l76X` agreement for a settlement 授产协议
+@"Ls P agreement for assignment 转让协议
e*!0|#- agreement for sale 售卖协议；买卖协议
0^m`jD agreement for sale and purchase 买卖协议
H5)8TR3La agreement for the payment of interest 支付利息协议
(oxMBd+n1 agreement for the repayment of money 还款协议
Tp[-,3L agreement of reinsurance 再保险协议
z#|tcHVFT Agricultural Bank of China 中国农业银行
G &QG Q air passenger departure tax 飞机乘客离境税
/7CV7=^d, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EW~M,+? airport tax 机场税
c]+uj q alcohol duty 酒精税
!j8
DCVb alienation 让与；让渡；转让
; "K"S[ alimony 生活费；赡养费
>3qfo2K 0 All Ordinaries Index [AOI] 所有普通股指数
!K %8tr4 all risks 全险；综合险
S11ME All Sales Record for Stock Market 《股票市场成交报告》
b$JrL Zs$_ Allied Capital Resources Limited 新联财务有限公司
6> Z)w}x^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
np6R\Q!& allocation letter 拨款信件
;ipT0*Y allocation of fund 分配款项；预留款项
#W lTE& allocation of profit 利润分配；溢利分配
WZQ
EBXs allocation warrant 拨款令
6g-Q allotment 分配；配股
( ~
`?_ allotment notice 股份配售通知；配股通知
Jmml2?V-c allotment of shares 股份分配
!zZ3F|+HB allowable 可获宽免；免税的
8 t5o&8v allowable business loss 可扣除的营业亏损
t[4V1: allowable expenses 可扣税的支出
$l= & allowance 免税额；津贴；备抵；准备金
C)?tf[!_6 allowance for debts 债项的免税额
Rh,a4n?W allowance for depreciation by wear and tear 耗损折旧免税额
'o]k Op@q allowance for funeral expenses 殡殓费的免税额
@9e}kiW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xa[)fk$6 allowance for repairs and outgoings 修葺及支出方面的免税额
_C54l allowance to debtor 给债务人的津贴
M/J?$j alteration of capital 资本更改
} `uFLBG3 alternate trustee 候补受托人
)jPIBzMys amalgamation 合并
: =f!>_r+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?_t_rF(?6 ambit of charges 征税范围；收费范围
r T"3^,, amended valuation 经修订的估值
)C>8B`^S American Commodities Exchange 美国商品交易所
#;] )/8R% American Express Bank Limited 美国运通银行
>n "4M~I American Stock Exchange 美国证券交易所
[e f&|Pi- amortization 摊销
`Iqh\oY8- amount due from banks 存放银行同业的款项
s`2q(` } amount due from banks abroad 存放海外银行同业的款项
^:u-wr8?{ amount due from holding companies 控股公司欠款
:LxsiDrF[ amount due from local banks 存放本港银行同业的款项
$e, N5/O amount due to banks 银行同业的存款
fda)t1u\8 amount due to banks abroad 海外银行同业的存款
C7=N`s} amount due to holding companies 控股公司存款
,.z?=]'en amount due to local banks 本港银行同业的存款
NA!?.zn amount due to outport banks 外埠银行同业的存款
;-Ki`x.oJ amount for note issue 发行纸币的款额
~Z:)Y* amount of bond 担保契据的款额
wA2^ I70- amount of consideration 代价款额
WYm <_1 amount of contribution 供款数额
{l9g YA amount of indebtedness 负债款额
r7jh)Q;BbR amount of principal of the loan 贷款本金额
P}=U
#AV4 amount of rates chargeable 应征差饷数额
' >k1h.i amount of share capital 股本额
yXT.]%) amount of sums assured 承保款额
M3VTzwuf^S amount of variation 变动幅度
cb5T-'hY
amount of vote 拨款数额
y!VL`xV amount payable 应付款额
PS3jCT amount receivable 应收款额
BIXbdo5F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O<P(UT" analysis 分析
W+I""I*mV ancillary risk 附属风险
bk|?>yd annual account 周年帐目；周年帐目报表；年度决算；年结
!<vy!pXg annual accounting date 年结日期
0WSOA[R%[b annual allowance 每年免税额；年积金；年度津贴；年津
L _Xbca= annual balance 年度余额
A=+1PgL66 annual disposable income 每年可动用收入
iyv5\ annual estimates 周年预算
Jbn^G7vH<6 annual fee 年费
&Lbh?C annual general meeting 周年大会
*| as-!${k annual growth rate 年增率；每年增长率
8/<+p? 3p> annual long-term supplement 长期个案每年补助金
`Jj q5:\& annual pensionable emolument 可供计算退休金的年薪
RqKkB8g annual report 年报
&,tj.?NCn Annual Report on the Consumer Price Index 《消费物价指数年报》
DEW ;0ic annual return 周年报表；周年申报表；每年报税表格
3Dx@rW\ Annual Return Rules 《周年报表规则》
-
VdCj%r> annual review of consumer prices 每年消费物价回顾
9Cs/B*3 )b annual roll-forward basis 逐年延展方式
NXMZTZpB7 annual salary 年薪
O$7cN\Z annual statement 年度报表；年度决算表
zSagsH |W 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
*Ksk1T+> annuitant 年金受益人
'<U4D annuity 年金
AAF']z<4_" annuity contract 年金合约
B:VGa<lx5 annuity on human life 人寿年金
=wMq!mBd antecedent debt 先前的债项
&S3 9SV ante-dated cheque 倒填日期支票
I23"DBR3 anticipated expenditure 预期开支
Gc_KS'K@$ anticipated net profit 预期纯利
uN=f( -" anticipated revenue 预期收入
VA @ anti-inflation measure 反通货膨胀措施
.cz7jD
anti-inflationary stance 反通货膨胀立场
wUfm)Q# apparent deficit 表面赤字
eExI3"| Q apparent financial solvency 表面偿债能力
}yaM .+8. apparent partner 表面合伙人
|j 4p application for personal assessment 个人入息课税申请书
i3cMRcS; application of fund 资金应用
K!8l!F Fl application to release as liquidator and to destruct the books of accounts and documents
]sI\. a 申请免除清盘人职务及毁灭帐簿与文件
\c1>15 appointed actuary 委任精算师
xYY^tZIV appointed auditor 委任核数师；委任审计师
'=(D7F; appointed trustee 委任的受托人
8Oa+,?<0x appointer 委任人
(6i4N2 apportioned pro rata 按比例分摊
40O@a:q* apportionment 分配；分摊
u%5 ,U- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hh[x(O)TC~ apportionment formula 分摊方程式
_ BoA&Ism apportionment of estate duty 遗产税的分摊
]:}7-;$V appraisal 估价；评估
p]qz+Z/ appreciable growth 可观增长
!ScEA= appreciable impact 显着影响
/!sGO: appreciable increase 可观增长
OBf $Z"i appreciation 增值；升值
X/ Ii}X/p appreciation against other currencies 相对其他货币升值
T^ - - :1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,<$rSvMfg appreciation tax 增值税
}:S}j o7 appropriation 拨款；拨用；拨付
;B !p4 hu appropriation account 拨款帐目
6,!$S2(zT Appropriation Bill 拨款法案
!{CaW 4 appropriation-in-aid system 补助拨款办法
s@p:XO approved assets 核准资产
{I/t3.R` approved basket stock 认可一篮子证券
Rm}G4Pq approved budget 核准预算
[Wxf,rW i approved charitable donation 认可慈善捐款
;(rK^*`fO approved charitable institution 认可慈善机构
Lb?0< approved currency 核准货币；认可货币
I%{ 1K+V/ approved estimates 核准预算
jW{bP_," approved estimates of expenditure 核准开支预算
X ePGOw))O approved overseas insurer 核准海外保险人
>` <qa !9 approved overseas trust company 核准海外信托公司
o7^0Lo5Z? approved pooled investment fund 核准汇集投资基金
.LGA0 approved provident fund scheme 认可公积金计划
xyHv7u%* approved provision 核准拨款
c9djBUAk& approved redeemable share 核准可赎回股份
\wR\i^ approved regional stock 认可地区性证券
* ;l[| approved retirement scheme 认可退休金计划
7=s7dY lu approved subordinated loan 核准附属贷款
So=
B cX- arbitrage 套戥；套汇；套利
vGOO"r(xL arbitrageur 套戥者；套汇者
j8%Y[:~D arbitrary amount 临时款项
nUK; M[ arrangement 措施；安排；协定
gYloY=.Z$' arrears 欠款
gX| \O']6 arrears of pay 欠付薪酬
>vXS6`; arrears of revenue 逾期未收税款；逾期未收的帐项
[
~kS) articles of association 组织章程；组织细则；组织章程细则
8tO.o\)h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q{+}0!o ascertainment of profit 确定利润
L\R(//V "Asia Clear" “亚洲结算系统”
4>/i,_&K K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xZ(d*/6E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
53?Ati\ Y) Asian Development Fund [ADF] 亚洲发展基金
mC3:P5/c Asian dollar bond 亚洲美元债券
R,fAl"wMu Asian dollar market 亚洲美元市场
"bz. nE* Asian dollar rate 亚洲美元利率
03_M+lv Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
AW'$5 NF> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
wYDdy gS asked price 沽盘；喊价；索价；卖方报价
Lt
i2KY}/% assessable income 应评税入息
{Es1bO assessable loss 应评税亏损
>U(E
\`9D assessable profit 应评税利润
{;O j assessable value 应评税值
9m<%+ S5& assessed profit 估定利润
U;*O7K=P assessed value 经评估价值
ce*?crOV assessment 评税；评定；估价；评税单
Kw2]J)TO assessment number 评税编号；估价编号
L* ScSxw assessment of additional tax 补加税评税
p.H`lbVY assessment of performance 业绩评估；实绩评价
IJC]Al,df Assessor 评税主任
etQS&YzC asset price bubbles 资产价格泡沫
5H, (\Xd asset-backed securities 具资产保证的证券
i^8w0H<-@v assets accretion 资产增值
/B|"<`-H assets and liabilities 资产与负债
CAmIwAx6; assets betterment statement 资产递增表；资产改进表
m*\LO%s]E assets lending 实物放款；有抵押贷款
xe9\5Gb} assets of the company passing on the death 死者去世时转移的公司资产
x3F94+<n{ assets pledged as security for liabilities 用作负债抵押的资产
7%G&=8tq assets portfolio 资产投资组合
u$X =2u:P assets price 资产价格
I}m>t}QRI_ assets quality 资产质素
YN~1 .!F assets realization 资产变现
c~}FYO$ assets refinancing arrangement 资产再集资安排
BqM[{Kv assets securitization 资产证券化
=dmxE*C assets situated outside Hong Kong 在香港以外地方的资产
@H^\PH?pp assets stripping 削减资产；拆卖资产
x=X&b%09 assets value 资产值
r?dkE=B assignee 承让人
bR$5 G assignment 转让；转让书；转让契
$`R=Q assignment of interest 权益转让
gZ-:4G|J assignment of letters patent and trade mark 专利证书及商标转让
0.c9 6& assignment of property 物业转让；物业转让书
Sy<io@df assignment right 转让权
rbs&A{i assignor 转让人
uo*lW2&U associate 有联系的人；有关连人士；相联者；合伙人；联系人
?j)#\s2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?A~=.u@[d associate member 附属会员
kWs:7jiiu associated body corporate 相联法人团体
iRqLLMrn associated company 相联公司；联属公司
cVYu (ssC4 associated corporation 相联法团
SR`A]EC(V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6q7jI
)l 公认会计师公会〔英国〕
s@Loax6@B Association of Futures Exchange Brokers 香港期货经纪协会
/iJsa&W} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2sVDv@2 association of underwriters 承保人组织
OL^DuoB4q assumption of control 接管
c8HE Ts1 assurance 担保；保险；转易；转易书
wUfPnAD.' assurance of interest 权益的转易
h 0)oQrY at 19XX price 按一九ＸＸ年价格计算
NRk^Z) at a discount 按赔价计算；按贴水价格计算；打折扣
O;T)u4Q&3 at a premium 按溢价计算；按升水价格计算
%eGD1.R at call 通知付款；按通知
M'oQ<,yW- at constant market price 按固定市价计算
Xn5LrLM& at constant price 按固定价格计算
uax kGEXr at cost 按成本计算
j 20m Z at current market price 按当时市价计算；按现时市价计算
=vDpm, at current price 按当时价格计算；按现时价格计算
l{VJaZ $M at factor cost 按要素成本计算；按生产要素成本计算
t}MT<Jj at money-of-the-day price 按付款当日价格计算
CK_\K,xVT at or better 按指定或较佳价位〔买卖指令〕
V343 IT\ at par 按面值计算；平价
:c`djM ^ll at sight 见票即付
!!m GsgnW at the close 按收市盘
F5M{`:/ at the opening 按开市盘
8%xiHPVg attestation 见证；见证条款
~ H"-km"@ at-the-money option 平价期权
woN
d7`C}7 attorney 受权人；受托代表人
Hq>rK` attornment 新拥有人承认书
RB;2 attributable profit 可归属利润
75A60Uw attributable share value 可归属股份价值
:5jor Vu Auckland Stock Exchange 奥克兰证券交易所
23opaX5V= auction 拍卖
5 d}bl { auctioneer 拍卖商
3M'Y'Szm audit 审计；核数
ej&o,gX Audit Commission 审计署
LmUR@
/V Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4 XGE w9`3 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
fSGaUBi q} audit review 帐目审查
'C;K Nc Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}VVtv1 audited account 审计帐目；经审计的帐目
faZc18M^1 audited annual account 经审计的周年帐目
?}jjB J& audited balance sheet 经审计的资产负债表
6'e 'UD auditor 核数师；核数主任；审计师
O<X NI(@ auditor's certificate 核数师证明书；审计师证明书
6+C]rEY/o
auditor's report 核数师报告；审计师报告
>R.!Qze\G Aussie bond 澳元债券
): r'IR austerity budget 紧缩预算
h*sL' fJ] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n:Dr< q . Australia All Ordinaries Index 澳洲所有普通股票指数
z P/SDW Australian Dollar [AUD] 澳元
s8k4e6ak Australian Options Market 澳大利亚期权市场
XH Y,;4 Australian Securities Commission 澳洲证券事务监察委员会
6c}nP[6| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SL<EZn0F9 Australian Stock Exchange 澳大利亚证券交易所
.tK]-f2 Austrian Schilling [ATS] 奥地利先令
SK_N|X]. authentication 认证；鉴证
q\~D:z$+CO authority to purchase 委托购买证；委购书
'o7V6KG authorization 认可；核准；授权；授权书
SV^[)p ) authorization by direction 指示授权
9$%S<v authorization by instruction 指令授权
Ju.T.)H authorization by warrant 令状授权
P_gai7Xg authorization of unit trust 单位信托的认可
aDE}'d1qo authorized agent 指定代理人
^HHT>K-m authorized capital 法定资本
8P2_/)| authorized clerk 出市员
4hn' b[ authorized dealer 认可交易商
KnK\X>: authorized financial institution 认可财务机构
C4|79UG >s authorized fund 认可基金
j"&Oa&SH authorized fund house 获授权的基金公司；认可基金公司
/EL3 T t authorized institution 认可机构
?Uhjyi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E clsOBg authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3p'(E\VJ authorized insurer 获授权保险人；获认可承保人
AQc9@3T~Bi authorized investment 特准投资项目
:r&4/sN}< authorized person 获授权人
V<d`.9*} authorized representative 获授权代表
ETfoL.d$( authorized share capital 法定股本
.;&4'ga4 automated quotation system 自动报价系统
%y)LBSxf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n5*m x7 自动交易系统〔香港期货交易所有限公司〕
B5]nP .R automatic adjustment mechanism 自动调整机制
$- GwNG automatic adjustment system 自动调整系统
mf2Qu Automatic Clearing House 自动票据交换所
cn'r BY automatic exchange rates accumulation system 自动化汇率累集系统
^YEMR C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GEki34
n0 automatic teller machine [ATM] 自动柜员机
i\ RB KF autopay 自动转帐
Ul:M=8nE% available assets 可用资产
&VVvZ@X ; available fiscal reserve 现存财政储备
[kI[qByf
available profit 可用利润
,4(m.P10 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WX $AOnEv average 平均；平均数；海损
?nf4K/IjZ! average basic salary 平均基本薪金
}/7rA)_ average consumer expenditure 平均消费开支；一般消费开支
KoFWI_(b average cost 平均成本
K!gocNOf average cost of land production 增辟土地平均成本
t5S!j2E average daily turnover 平均每日成交额
KU_""T average daily wage rate 平均每日工资率
tCu9
D average expenditure pattern 平均开支模式
D]K?ntS[* average growth rate 平均增长率
|1/?>=dDm average net fixed assets 固定资产平均净值
:A,7D(H| average of relatives 相对价格平均数
I&5cUj{GX- average price 平均价格
:n oZ
p: a average propensity to consume 平均消费倾向；一般消费倾向
U@)WTH6d average propensity to save 平均储蓄倾向；一般储蓄倾向
7#9 fcfL average rate 平均率
~8[`(/hj average revenue 平均收入；平均收益
j8ac8J,}c
average stock 平均库存；平均存货
Z'c9xvy 5 average yearly rent 平均年租
s18A avoidance of double taxation 避免双重课税
<{. pY rn avoidance of tax 避税
