A:
,)CRozC\}K A share Ａ股；甲类股份
f G^#G/n2 abatement of tax 减税；减扣免税额
E>|xv#:~DV ABN AMRO Bank N.V. 荷兰银行
L,
k\`9bQ above-the-line expenditure 线上项目支出；经常预算支出
q Xb{A*J above-the-line receipt 线上项目收入；经常预算收入
]rhxB4* 1 ABSA Asia Limited 南非联合亚洲有限公司
B F,rZZL absolute change 绝对数值变更
VgoN=S absolute expenditure 实际开支
2u>
[[U1: absolute guideline figure 绝对准则数字
"]"!"#aM v absolute interest 绝对权益
"(U%Vg|) absolute order of discharge 绝对破产解除令
]Q%|69H}B absolute profit margin 绝对利润幅度
Yy_o*Ozq absolute value 实值；绝对值
6*cY[R|q! absolutely vested interest 绝对既得权益
|.s#m^" absorbed cost 已吸收成本；已分摊成本
f a9n6uT absorption 吸收；分摊；合并
H,? )6pZ absorption rate 吸收率；摊配率；分摊率
q*h1=H52 ACB Finance Limited 亚洲商业财务有限公司
@aA1=9-L acceptable form of reciprocity 合理的互惠条件
uAWmg8 acceptable rate 适当利率；适当汇率
o*L#S 1yL acceptance agreement 承兑协议
kH)JBx. acceptance for honour 参加承兑
,sM>{NK 9R acceptor 承兑人；接受人；受票人
%?4 G^f acceptor for honour 参加承兑人
#*g .hL< accident insurance 意外保险
Ix"hl0Kh Accident Insurance Association of Hong Kong 香港意外保险公会
T}?vp~./ accident insurance scheme 意外保险计划
ddR_+B*H accident year basis 意外年度基准
Mohy;#8Wk accommodation 通融；贷款
dXe.
5 XC accommodation bill 通融票据；空头票据
w(P\+ m <% accommodation party 汇票代发人
I3 %P_oW' account balance 帐户余额；帐户结余
8J z/' account book 帐簿
.45XS>=z# account collected in advance 预收款项
QSn%~o05 account current book 往来帐簿
t*fG;YOg account of after-acquired property 事后取得的财产报告
h-XM r_F account of defaulter 拖欠帐目
A0NNB%4|/ account payable 应付帐款
&zCqF=/9U account payee only [A/C payee only] 只可转帐；存入收款人帐户
HzO6hb{jJO account receivable 应收帐款
KAR XC,z account receivable report 应收帐款报表
^UF]%qqOn account statement 结单；帐单；会计财务报表
I<w`+<o( account title 帐户名称；会计科目
6zQ {Y"0 accountant's report 会计师报告
A2` QlhZ Accountant's Report Rules 会计师报告规则
m_%1I J accounting and auditing procedure 会计与审计程序；会计与核数程序
&h7q=-XU Accounting Arrangements 《会计安排》
mG Qgy[gX accounting basis 会计基础
3^LSK7.: accounting by Official Receiver 破产管理署署长呈交的帐目
|~!
R5|Q Accounting Circular 《会计通告》
s*g y k accounting class 会计类别
XUD/\M oV accounting date 记帐日期；会计结算日期
s$Il; accounting for money 款项核算
1}E `K# Accounting Officer 会计主任
SL ;\S74 accounting period 会计报告期；会计期
7Q<uk[d0 accounting policy 会计政策；会计方针
&gkGH<oaX accounting practice 会计惯例
K_V44f1f accounting principle 会计准则
e75 k- accounting record 会计记录
o7feH 6Sh accounting report 会计报告
U*Z P>V v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(/&IBd- Accounting Society of China 中国会计学会
%h** L'~`` accounting statement 会计报表
^4Lk KYMS accounting system 会计制度；会计系统
R
v9?<] accounting transaction 会计事项；帐务交易
{~ yj]+Im accounting treatment 会计处理
r}i< cyL accounting year 会计年度
4C(v BKl accretion 增值；添加
l z!F{mR accrual 应计项目；应累算数目
0s = h*"[ accrual basis 应计制；权责发生制
JMu|$"o&{ accrual basis accounting 应计制会计；权责发生制会计
U,C
L*qTF accrue 应累算；应计
2}u hPW+ accrued benefit 应累算利益
Y[gj2vNe4g accrued charges 应计费用
f>JuxX \G accrued cumulative preference share dividend 应累算的累积优先股股息
pb`F_->uq accrued expenses 应累算费用
V *=T o accrued interest payable 应付利息；应计未付利息
?H7* ? HV accrued interest receivable 应收利息；应计未收利息
oC>QJ(o,8 accrued right 累算权益
<@n/[ +3 accruing profit 应累算的利润
lTPo2-j/eK accumulated fiscal reserve 累积财政储备
o #{D;' accumulated profit 累积利润；滚存溢利
XM3N>OR. accumulated reserve 累积储备
"G P!]3t accumulation of surplus income 累积收益盈余
CjM+%l0MW acquired assets 既得资产
lhTjG,U= acquisition 收购；购置；取得
e# K =SV!H acquisition cost 购置成本
p5^,3 & acquisition expenses 购置费用
^_JD
7-g acquisition of 100% interest 收购全部股权
]{V q; acquisition of control 取得控制权
[JFmhLP9 acquisition of fixed assets 购置固定资产
V\@h<%{^%7 acquisition of shell “买壳”
g^(wZ$NH acquisition price 收购价
s;q]:+#7g act of God 天灾
|@={:gRJ{x acting partner 执事合伙人
6%NX| 4_ active market 买卖活跃的市场；交投畅旺的市场；旺市
DF'-dh</* active partner 积极参与的合伙人
bL
(g$Yi active trading 交投活跃
F"j0;}+N actual circulation 实际流通
0F sz actual cost 实际成本
bC?uy o" actual expenditure 实际开支；实际支出
> /1N#S#9 actual income 实际入息；实际收入；实际收益
8Cz_LyL actual market 现货市场
HDYr?t~V actual price 现货价；实际价格
*. l,_68 actual profit 实际利润
$ x
6Rmd{ actual quotation 实盘；实际价位；实际报价
}6.R .*Imz actual year basis 按实际年度计算
B;[{7J] actuals 实货
OwV>`BIwns actuarial investigation 精算调查
l]inG^s actuarial principle 精算原则
>|!F.W actuarial report 精算师报告
_)Q) tOW Actuarial Society of Hong Kong 香港精算学会
31 4PcSc actuarial valuation 精算师估值
~YOwg\w^ actuary 精算师
B#AAG*Ai8 ad referendum agreement 暂定协议；有待覆核的协定
n[lf==R ad valorem duty 从价税；按值征税
szMh}q"u ad valorem duty system 从价税制
6#fl1GdH- ad valorem fee 从价费
jDI O,XuF ad valorem tariff 从价关税
1Vt7[L* additional allowance 额外免税额
5j1}?0v_ additional amount for unexpired risk 未过期风险的额外款额
wxVf6` additional assessable profit 补加应评税利润
{NX c<0 a( additional assessment 补加评税
Zalgg/. additional commitment 额外承担
;$l!mv 7 additional commitment vote 额外承担拨款
Q^/66"Z:Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
G+
PBV%gE[ additional dependent parent allowance 供养父母额外免税额
m `~/]QQ additional provision 额外拨款
6c>t|=Ss( additional stamp duty 附加印花税
lZZ4 O( additional tax 补加税罚款；补加税款
!=--pb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gBUtv|(@>[ adjudged bankrupt 被裁定破产
Lg pj<H[ adjudicated bankrupt 裁定破产人
]R\k@a|G adjudication fee 裁定费；评定印花税额手续费；评估契据费
6tB- adjudication of bankruptcy 裁定破产；宣告破产
q3JoU/Sf adjudication of insolvency 裁定无力偿还债务
bVSa}&*k M adjusted actual 经调整的实数；调整后的实数
J/8aDr (+ adjusted current assets 经调整的流动资产；调整后的流动资产
t Krr5SRb adjusted figure 经调整的数字；调整后的数额
]H0BUg adjusted liabilities 经调整的负债；调整后的负债
B5*{85p(u adjusted loss 经调整的亏损；调整后的亏损
[tym~ZZ]_m 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
RzQ1Wq adjusted profit 经调整的利润；调整后的利润
GiJ|5" adjusted surplus 经调整的盈余额；调整后的盈余额
Q]Q i adjusted value 经调整的价值；调整后的价值
ZW }*]rg adjustment 调整；修订；理算〔保险〕
|lOxRU f~ adjustment centre 调剂中心
-q|K\>tgU adjustment lag 调整过程的时间差距；调整时差
BusD}9QqB adjustment mechanism 调整机制
$r *7)/ adjustment of loss 亏损调整
[
\ LA adjustment process 调整过程；调整程序
zm)
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.pNWpWL. administered exchange rate 受管制汇率
uS<7X7 |!0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_ HX 1E administration expenses 行政费用
]N_(M administration fee 手续费；行政费
5p}Y6Lc\j administration in bankruptcy 破产管理
D Z5%- administration order 遗产管理令
nx`!BNL'V administrator 管理人；遗产管理人
/R^Moj< administrator of the estate 遗产管理人
_7#Ng@#\ admission of debt 债项承认书
sufidi admission of proof 接纳债权证明
-;&a U;k advance 放贷款项；垫付款项；预支款项；预付款项
34k<7X`I advance account 暂支帐目；预付款帐户
I1yZ7QY advance compensation 预付补偿金
9%WUh-|'p advance from shareholder 股东垫款
u"XqWLTV advance pending reimbursement 预支以待日后付还
| F[E h
~ advanced economy 先进经济体系
GY,l&.& advancement 预付；预付财产
YMOy 6C advances warrant 垫款令
#\KSv
Z advancing 贷出
!cPiH6e O adverse balance 逆差
< gB>j\: adverse exchange 逆汇
lb ol+O65 advertisement addressed to shareholders 在报章刊登的致股东通告
l?v`kAMR advice for collection 托收通知书
9~98v;Z1 advice of drawing 提款通知书；汇票通知书
< -62m8N| advice of payment 付款通知
w|:UTJ>@ Advisory Committee [Securities and Futures Commission]
S%gb1's 谘询委员会〔证券及期货事务监察委员会〕
.|
CcUmx Advisory Committee on Diversification 经济多元化谘询委员会
_Qg^>}]A1 affidavit 誓章；遗产申报誓章
:W(3<D7\ affidavit of no receipt 述明无收款的誓章
zM{'GB+en affiliate 联号；联营公司；附属公司
,g2|8>sJP affiliated company 附属公司；联号；联营公司
x4|> HY<p? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D,%R[F? 5O affordability 负担能力
e \x=4i African Development Bank [AfDB] 非洲开发银行
T.O^40y after-acquired property 事后取得的财产
|P7c { after-hours dealing 市后交易
!c-Ie~GIT after-tax profit 税后盈利；税后利润；税后溢利
HPl!r0 h agency agreement 代理协议
E6a$c`H @? agency expenses 代理机构的开支
m<)0 XE 6w agency fee 代理费
4<._)_m Agency Law 《代理法》
RaT(^b( agent 代理人；承销人
y;Xb." e~ agent of company 公司代理人
uU (G &:@ agent's fee 代理人费；经纪费
6Ug( J$Ouh aggregate 总计；总数；总体数字
7uG@ hL36 aggregate amount 总款额；总额
EeGP E aggregate assets and liabilities 总体资产与负债
vw=OGjT_>m aggregate at constant price 按固定价格计算的总体数字
'W>Bz,M6yo aggregate demand 总需求
p'UY H t aggregate gross position 总持仓量
wuE] ju< aggregate limit 总限额
F{}m lQg aggregate of salaries tax 合计薪俸税
Qj: D=j8 aggregate performance 总体表现；总体业绩
*0]E4]ZO aggregate supply 总体供应
pOP`n 3m0 aggregate surplus 总盈余
m qgA aggregate total 整体总额
.,zrr&Po aggregate value 总值；合计价值
vaL+@Kq~& aggregated basis 合计基准
[uK*=K/v aggregated net chargeable income 合计应课税入息实额
s\ft:a@ aggregation 合并计算；合计；总和
t"M&Y y aggregation of incomes of husband and wife 夫妇入息合并计算
2[f8"'lUQ aggregation of property 财产的总和
h|OqM:J; agio 差价；贴水
/Am,5X. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
hZ NS$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
; okFm 《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》
O="# yE) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K{)N:|y%!$ 《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》
^@?-YWt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N,U<.{T=A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u &Q2/Y agreement for a settlement 授产协议
QX}O{LQR agreement for assignment 转让协议
8 CKN^8E agreement for sale 售卖协议；买卖协议
p12'^i | agreement for sale and purchase 买卖协议
X,VOKj.% agreement for the payment of interest 支付利息协议
P 2_UQ agreement for the repayment of money 还款协议
\.h!'nfF agreement of reinsurance 再保险协议
=d>^q7 s Agricultural Bank of China 中国农业银行
\49LgN@\ air passenger departure tax 飞机乘客离境税
1L722I @ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"@: b' m airport tax 机场税
$ 1<V'b[E alcohol duty 酒精税
d*3;6ZLy alienation 让与；让渡；转让
N&g9z{m7 alimony 生活费；赡养费
! Ra.DSL All Ordinaries Index [AOI] 所有普通股指数
L=Cm0q 3 v all risks 全险；综合险
H]e%8w)) 0 All Sales Record for Stock Market 《股票市场成交报告》
dXr=&@ 1 Allied Capital Resources Limited 新联财务有限公司
7"}<J7 "}) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5J!ncLNm{ allocation letter 拨款信件
iW.4'9 allocation of fund 分配款项；预留款项
F-i`GMWC allocation of profit 利润分配；溢利分配
i'Vrx(y3 allocation warrant 拨款令
hAx# 5@*5 allotment 分配；配股
,>(/}=Z. allotment notice 股份配售通知；配股通知
CZ2&9Vb9I allotment of shares 股份分配
U$CAA5HV] allowable 可获宽免；免税的
cQ kH4>C~ allowable business loss 可扣除的营业亏损
GFM $1} allowable expenses 可扣税的支出
Q}ebw allowance 免税额；津贴；备抵；准备金
m$nT#@l5bH allowance for debts 债项的免税额
4w p5ghe allowance for depreciation by wear and tear 耗损折旧免税额
+EI+ @hS allowance for funeral expenses 殡殓费的免税额
Glz)-hjJ:n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vrVb/hhG allowance for repairs and outgoings 修葺及支出方面的免税额
y&8' V \ allowance to debtor 给债务人的津贴
so[i"ZM) alteration of capital 资本更改
76e%&Z G)Q alternate trustee 候补受托人
Pl|e?Np amalgamation 合并
RmXC
^VQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L,!3 ambit of charges 征税范围；收费范围
.&Uu w amended valuation 经修订的估值
-]8cw#y
0A American Commodities Exchange 美国商品交易所
7A7=~:l\G American Express Bank Limited 美国运通银行
[S{ KGe:g American Stock Exchange 美国证券交易所
=HJ) !( amortization 摊销
M4h zf amount due from banks 存放银行同业的款项
8m? 9?OV5 amount due from banks abroad 存放海外银行同业的款项
l=(4o4um amount due from holding companies 控股公司欠款
(r8Rb*OP amount due from local banks 存放本港银行同业的款项
Vc } #Ok amount due to banks 银行同业的存款
AvW2)+6G amount due to banks abroad 海外银行同业的存款
B> kx$_~ amount due to holding companies 控股公司存款
tvNh@it: F amount due to local banks 本港银行同业的存款
L2"fO amount due to outport banks 外埠银行同业的存款
A`E7V }~ amount for note issue 发行纸币的款额
<b 0;Nf
amount of bond 担保契据的款额
Yh`P+L amount of consideration 代价款额
{d`e9^Z: amount of contribution 供款数额
~jK'n4 amount of indebtedness 负债款额
') pXQ amount of principal of the loan 贷款本金额
;; z4EGr amount of rates chargeable 应征差饷数额
>)g`;iO amount of share capital 股本额
aA Hx^X^ amount of sums assured 承保款额
lR5<
G amount of variation 变动幅度
VgfA&?4[ amount of vote 拨款数额
N?!] ^jI, amount payable 应付款额
R"Q=U}?$ amount receivable 应收款额
c_#\'yeW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yya"* ]*S analysis 分析
@4h{# ancillary risk 附属风险
U=_O*n?N-d annual account 周年帐目；周年帐目报表；年度决算；年结
rUC@ Bf annual accounting date 年结日期
YGy.39@31 annual allowance 每年免税额；年积金；年度津贴；年津
[t^Z2a { annual balance 年度余额
Fb#_(I[aj annual disposable income 每年可动用收入
56i9V9{2 annual estimates 周年预算
_yje" annual fee 年费
NABwtx >. annual general meeting 周年大会
<^j,jX annual growth rate 年增率；每年增长率
wOH$S=Ba5, annual long-term supplement 长期个案每年补助金
;>?NH6B, annual pensionable emolument 可供计算退休金的年薪
PprCz" annual report 年报
C(i1 Vx<- Annual Report on the Consumer Price Index 《消费物价指数年报》
83 ,ATQg annual return 周年报表；周年申报表；每年报税表格
2BA'Zu` Annual Return Rules 《周年报表规则》
f?O?2g annual review of consumer prices 每年消费物价回顾
Wi3:;`>G<p annual roll-forward basis 逐年延展方式
>"qnuv G annual salary 年薪
AH$D./a annual statement 年度报表；年度决算表
T _}9b 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
W7 9wz\a annuitant 年金受益人
#QdBI{2 annuity 年金
aiP.\`>} annuity contract 年金合约
P PiN`GM annuity on human life 人寿年金
ZTV|rzE antecedent debt 先前的债项
@ToY, @ ]e ante-dated cheque 倒填日期支票
tHez S~t_ anticipated expenditure 预期开支
OQt_nb#z`{ anticipated net profit 预期纯利
&6-udZB- anticipated revenue 预期收入
+{
Q]$ b anti-inflation measure 反通货膨胀措施
KiN8N=z anti-inflationary stance 反通货膨胀立场
|l)z^V! apparent deficit 表面赤字
+Tnn'^4 apparent financial solvency 表面偿债能力
LadE4:oy apparent partner 表面合伙人
n&V \s0 application for personal assessment 个人入息课税申请书
BeAkG_uG application of fund 资金应用
cE3g7(a application to release as liquidator and to destruct the books of accounts and documents
$n |)M+d 申请免除清盘人职务及毁灭帐簿与文件
r+6=b" appointed actuary 委任精算师
"uR,WY appointed auditor 委任核数师；委任审计师
JHN{vB appointed trustee 委任的受托人
DbRq,T appointer 委任人
d\% |!ix apportioned pro rata 按比例分摊
u-yVc*<, apportionment 分配；分摊
VKI`@rY4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J9+< 9g4-t apportionment formula 分摊方程式
[wHGt?R apportionment of estate duty 遗产税的分摊
''Lf6S`4X~ appraisal 估价；评估
v(5zSo appreciable growth 可观增长
h B@M5Mc$ appreciable impact 显着影响
o H o@rGU appreciable increase 可观增长
;onhc*{lv appreciation 增值；升值
:Kc9k(3&r appreciation against other currencies 相对其他货币升值
. d}7c! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ei T G appreciation tax 增值税
[FhFeW> appropriation 拨款；拨用；拨付
?]1_ 2\M appropriation account 拨款帐目
<d&9`e1Hc Appropriation Bill 拨款法案
&w4~0J>v! appropriation-in-aid system 补助拨款办法
M$@Do nx approved assets 核准资产
d~ m,hCTe approved basket stock 认可一篮子证券
>fX_zowX approved budget 核准预算
9c `Vrlu approved charitable donation 认可慈善捐款
_ML`Vh] approved charitable institution 认可慈善机构
jv<C#0E^ approved currency 核准货币；认可货币
rV
*`0hA1 approved estimates 核准预算
gHL v zm approved estimates of expenditure 核准开支预算
{:peArO approved overseas insurer 核准海外保险人
1m c'=S{ approved overseas trust company 核准海外信托公司
2m! T . $ approved pooled investment fund 核准汇集投资基金
$7\! approved provident fund scheme 认可公积金计划
eyUhM jd approved provision 核准拨款
T~&9/%$F approved redeemable share 核准可赎回股份
"2J$~2{ N approved regional stock 认可地区性证券
-chk\75 approved retirement scheme 认可退休金计划
}VetaO2* approved subordinated loan 核准附属贷款
[ pAW' : arbitrage 套戥；套汇；套利
e#R'_}\yj arbitrageur 套戥者；套汇者
Z+3j>_Ss arbitrary amount 临时款项
L("zS%qr arrangement 措施；安排；协定
U&PwEh4uG arrears 欠款
=r?#,'a arrears of pay 欠付薪酬
D(z}c, arrears of revenue 逾期未收税款；逾期未收的帐项
E;*JD x articles of association 组织章程；组织细则；组织章程细则
M2{AaYgD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
DrY5Q&S ascertainment of profit 确定利润
0q4E^}iR "Asia Clear" “亚洲结算系统”
s]lIDp} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v&#=1Zb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<aScA`\B# Asian Development Fund [ADF] 亚洲发展基金
@0v%5@ Asian dollar bond 亚洲美元债券
7UV hyrl Asian dollar market 亚洲美元市场
&a/F"?9jL Asian dollar rate 亚洲美元利率
2A,iY}R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+6i~Rx> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$$GmundqB asked price 沽盘；喊价；索价；卖方报价
+^@;J?O assessable income 应评税入息
-_4ZT^.Lna assessable loss 应评税亏损
8`$lsD assessable profit 应评税利润
jf|5}5kSlf assessable value 应评税值
0} :wM':G assessed profit 估定利润
#("/ 1N6 assessed value 经评估价值
,'FdUq )i assessment 评税；评定；估价；评税单
oph QdJM assessment number 评税编号；估价编号
Gv$}>YJ assessment of additional tax 补加税评税
-weCdTY`X assessment of performance 业绩评估；实绩评价
S ,'y
L7s Assessor 评税主任
s .xJ},E9 asset price bubbles 资产价格泡沫
Cnv M>] asset-backed securities 具资产保证的证券
\i}:Vb(^ assets accretion 资产增值
*p OdM0A E assets and liabilities 资产与负债
|V>_l'
/ assets betterment statement 资产递增表；资产改进表
\{Yi7V
Xv assets lending 实物放款；有抵押贷款
A=+
|&+? t assets of the company passing on the death 死者去世时转移的公司资产
>
]()#z assets pledged as security for liabilities 用作负债抵押的资产
2rG;j52))a assets portfolio 资产投资组合
xi!CZNz assets price 资产价格
tsqkV7? assets quality 资产质素
e ; # "t assets realization 资产变现
Vw P+tM assets refinancing arrangement 资产再集资安排
/^XGIQ/ W assets securitization 资产证券化
`62iW3y assets situated outside Hong Kong 在香港以外地方的资产
gTby%6- \| assets stripping 削减资产；拆卖资产
j1sZRl)D assets value 资产值
<)J83D0$E assignee 承让人
c[ n4{q1 assignment 转让；转让书；转让契
hh$V[/iK assignment of interest 权益转让
GmJ4AYEP assignment of letters patent and trade mark 专利证书及商标转让
lls-Nir% assignment of property 物业转让；物业转让书
l JR assignment right 转让权
6(Fkc C$G assignor 转让人
oRbG6Vv/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
MeSF,* lP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<%~`!n,t0 associate member 附属会员
Uql|32j associated body corporate 相联法人团体
Q9!T@ associated company 相联公司；联属公司
T/b%,!N) associated corporation 相联法团
&.ENcEic Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yGN2/>] 公认会计师公会〔英国〕
UUuB Rtau Association of Futures Exchange Brokers 香港期货经纪协会
ZjEc\{ s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7v8V0Gp association of underwriters 承保人组织
@'Y^ A assumption of control 接管
(#t"u`_Ee assurance 担保；保险；转易；转易书
8^8fUN4<= assurance of interest 权益的转易
{ !;I4W%! at 19XX price 按一九ＸＸ年价格计算
ROv(O;.Ty at a discount 按赔价计算；按贴水价格计算；打折扣
.*3.47O at a premium 按溢价计算；按升水价格计算
^Qx
qv at call 通知付款；按通知
fC \Cx;q- at constant market price 按固定市价计算
A5A4*. C at constant price 按固定价格计算
p;P"mp\' at cost 按成本计算
?c$z? QTMJ at current market price 按当时市价计算；按现时市价计算
\bc ob8u at current price 按当时价格计算；按现时价格计算
-{^I T` at factor cost 按要素成本计算；按生产要素成本计算
?
_>L<Y at money-of-the-day price 按付款当日价格计算
Xqz\%&G at or better 按指定或较佳价位〔买卖指令〕
lh N2xg5x at par 按面值计算；平价
O :'ENoQ:& at sight 见票即付
, /XeG`vk at the close 按收市盘
/p& V7 2 at the opening 按开市盘
3t*e|Ih&j5 attestation 见证；见证条款
;g:!WXd at-the-money option 平价期权
9HtzBS attorney 受权人；受托代表人
3
W%Bsqn attornment 新拥有人承认书
4IT`8n~ attributable profit 可归属利润
s5
P~feg attributable share value 可归属股份价值
d&@>P&AT Auckland Stock Exchange 奥克兰证券交易所
T&ECGF;Y/ auction 拍卖
x3`b5 ^ auctioneer 拍卖商
vjzpU(Sq# audit 审计；核数
2NNAsr}L Audit Commission 审计署
r}9a3 1i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|\ Zs oA 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〕
&J
<k m audit review 帐目审查
{#Lj,o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t=K;/ 1 audited account 审计帐目；经审计的帐目
JFJ_
PphvD audited annual account 经审计的周年帐目
e1EFZ,EcaO audited balance sheet 经审计的资产负债表
n{b( ~eL? auditor 核数师；核数主任；审计师
C0eqC u)Q auditor's certificate 核数师证明书；审计师证明书
0G`F Xj}L auditor's report 核数师报告；审计师报告
&V$qIvN$ Aussie bond 澳元债券
o~_ wx austerity budget 紧缩预算
s y ]k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[\Ks+ S Australia All Ordinaries Index 澳洲所有普通股票指数
:3uCW1 Australian Dollar [AUD] 澳元
NB["U"1[^E Australian Options Market 澳大利亚期权市场
;T9u$4 < Australian Securities Commission 澳洲证券事务监察委员会
e]1&f.K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&pL.hM^ Australian Stock Exchange 澳大利亚证券交易所
^tw\F 7 Austrian Schilling [ATS] 奥地利先令
qH GwD20 ~ authentication 认证；鉴证
yU e7o4Zm authority to purchase 委托购买证；委购书
6;O fh authorization 认可；核准；授权；授权书
dTE(+M-
Gr authorization by direction 指示授权
Ve]ufn6 authorization by instruction 指令授权
.tg2HKD_lW authorization by warrant 令状授权
xla64Qld authorization of unit trust 单位信托的认可
ke+3J\;> authorized agent 指定代理人
q{fgsc8v\ authorized capital 法定资本
Xs cm>.di authorized clerk 出市员
e[Tu.$f-
authorized dealer 认可交易商
Gr&)5hm$ authorized financial institution 认可财务机构
b3h3$kIYN authorized fund 认可基金
c}QWa"\2n authorized fund house 获授权的基金公司；认可基金公司
L .E6~Rv authorized institution 认可机构
cl`!A2F1G# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
by:"aDGK. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ib~n}SA authorized insurer 获授权保险人；获认可承保人
<hJ%]] authorized investment 特准投资项目
(i 3=XfZ!C authorized person 获授权人
^|P/D authorized representative 获授权代表
prdlV)LTpY authorized share capital 法定股本
<\9M+ automated quotation system 自动报价系统
z;V Ai=m
q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#835 $vOe 自动交易系统〔香港期货交易所有限公司〕
"%mu~&Ga automatic adjustment mechanism 自动调整机制
.# Jusd automatic adjustment system 自动调整系统
6] Vf`i Automatic Clearing House 自动票据交换所
*(?tf{ automatic exchange rates accumulation system 自动化汇率累集系统
%6%Q E'D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^L,Uz:[J automatic teller machine [ATM] 自动柜员机
w@ jC#E\ autopay 自动转帐
gf&\)" available assets 可用资产
" iz'x-wy available fiscal reserve 现存财政储备
Qw,{"J available profit 可用利润
1 luRTI8^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
19 g-#H! average 平均；平均数；海损
% VSjMZ average basic salary 平均基本薪金
c9
&L K J6 average consumer expenditure 平均消费开支；一般消费开支
_wY <8 F* average cost 平均成本
Jtv~n average cost of land production 增辟土地平均成本
q_R^Q>ZIe average daily turnover 平均每日成交额
k>'c4ay290 average daily wage rate 平均每日工资率
` 465
H average expenditure pattern 平均开支模式
d~>d\K%v average growth rate 平均增长率
H[u[3 average net fixed assets 固定资产平均净值
m|c5X)}- average of relatives 相对价格平均数
_[kZ : # average price 平均价格
$3 BH82 average propensity to consume 平均消费倾向；一般消费倾向
\nKpJ9! average propensity to save 平均储蓄倾向；一般储蓄倾向
`yvH0B - average rate 平均率
`
&E- average revenue 平均收入；平均收益
n{@^ne4 m average stock 平均库存；平均存货
Jq1^}1P average yearly rent 平均年租
G(*7hs avoidance of double taxation 避免双重课税
HXg#iP^tv avoidance of tax 避税
