A:
E "*E[> A share Ａ股；甲类股份
4Y vz-aSyO abatement of tax 减税；减扣免税额
c9c]1XJ ABN AMRO Bank N.V. 荷兰银行
#jBmWaP. above-the-line expenditure 线上项目支出；经常预算支出
?8 $`GyjS above-the-line receipt 线上项目收入；经常预算收入
3~fi#{ ABSA Asia Limited 南非联合亚洲有限公司
J t.<Z& absolute change 绝对数值变更
8{0XqE~ix= absolute expenditure 实际开支
SOG(&)b
absolute guideline figure 绝对准则数字
(_#E17U)_ absolute interest 绝对权益
^; /~ $ absolute order of discharge 绝对破产解除令
@"s<0T^H absolute profit margin 绝对利润幅度
{*bx8* y1 absolute value 实值；绝对值
T[OI/ WuK absolutely vested interest 绝对既得权益
-Y+ pL vG* absorbed cost 已吸收成本；已分摊成本
g<;pyvq|: absorption 吸收；分摊；合并
A'CD,R+gR absorption rate 吸收率；摊配率；分摊率
WC d: (8B ACB Finance Limited 亚洲商业财务有限公司
F~= kMQO acceptable form of reciprocity 合理的互惠条件
&M5v EPR acceptable rate 适当利率；适当汇率
GTB\95j] acceptance agreement 承兑协议
,l AZ4 acceptance for honour 参加承兑
gwIR3u acceptor 承兑人；接受人；受票人
, 62~u'hR5 acceptor for honour 参加承兑人
N^B7<~ bD accident insurance 意外保险
;S^"Y:7) Accident Insurance Association of Hong Kong 香港意外保险公会
\
o2oQ3 accident insurance scheme 意外保险计划
KPy)%i accident year basis 意外年度基准
%H?B5y accommodation 通融；贷款
f'ld6jt|% accommodation bill 通融票据；空头票据
&p#PYs|H accommodation party 汇票代发人
.4ww5k> account balance 帐户余额；帐户结余
`~\SQ EY$ account book 帐簿
+h-% { account collected in advance 预收款项
k T
account current book 往来帐簿
*b~8`O pa` account of after-acquired property 事后取得的财产报告
8r> \scS account of defaulter 拖欠帐目
>7@,,~3 account payable 应付帐款
#SHJ0+)o account payee only [A/C payee only] 只可转帐；存入收款人帐户
ta.Lq8/ account receivable 应收帐款
KiG19R$ account receivable report 应收帐款报表
3_G0e IE"u account statement 结单；帐单；会计财务报表
i<m)
s$u account title 帐户名称；会计科目
dSj O 12b accountant's report 会计师报告
t0cS.hi Accountant's Report Rules 会计师报告规则
sh,4n{+ accounting and auditing procedure 会计与审计程序；会计与核数程序
'r=2f6G>cP Accounting Arrangements 《会计安排》
W 8`6O2 accounting basis 会计基础
6{d?3Jk accounting by Official Receiver 破产管理署署长呈交的帐目
>4bw4
Z1 Accounting Circular 《会计通告》
:!Z |_y{b accounting class 会计类别
7 `~0j6FY accounting date 记帐日期；会计结算日期
~c&sr5E accounting for money 款项核算
|5>A^a Accounting Officer 会计主任
\aPH_sf, accounting period 会计报告期；会计期
A%EhR A y accounting policy 会计政策；会计方针
,y"vf^BE. accounting practice 会计惯例
+EA ")T<l accounting principle 会计准则
F%zMhX'AG accounting record 会计记录
y)L X? d accounting report 会计报告
_GY2|x2c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cb'Y a_ Accounting Society of China 中国会计学会
s8:epcL`A accounting statement 会计报表
pno}`Cer accounting system 会计制度；会计系统
]~$@x=p2e accounting transaction 会计事项；帐务交易
1
39T*0C accounting treatment 会计处理
k ]gPMhe accounting year 会计年度
p" .wqg*W accretion 增值；添加
q%k&O9C2] accrual 应计项目；应累算数目
;*K;)C accrual basis 应计制；权责发生制
XU<ow k accrual basis accounting 应计制会计；权责发生制会计
h('5x,G% accrue 应累算；应计
1L Fad>` accrued benefit 应累算利益
'H`:c+KDG` accrued charges 应计费用
yS
K81` accrued cumulative preference share dividend 应累算的累积优先股股息
`tO t+>YWn accrued expenses 应累算费用
@lM-+q(tl accrued interest payable 应付利息；应计未付利息
vS ( Y_6 accrued interest receivable 应收利息；应计未收利息
,;YNI accrued right 累算权益
V 4u4{wU] accruing profit 应累算的利润
s BW yU D accumulated fiscal reserve 累积财政储备
HQF@@ accumulated profit 累积利润；滚存溢利
0 -M i
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xc'uC bH accumulation of surplus income 累积收益盈余
(MqQ3ys acquired assets 既得资产
KBi(Ns #+ acquisition 收购；购置；取得
GLub 5GrxR acquisition cost 购置成本
7H6Ge-u acquisition expenses 购置费用
73 1RqUR acquisition of 100% interest 收购全部股权
j+fF$6po#t acquisition of control 取得控制权
DB|w&tygq acquisition of fixed assets 购置固定资产
3 P75:v acquisition of shell “买壳”
H! FaI(YZl acquisition price 收购价
V*?QZ ;hCP act of God 天灾
Mx0~^l acting partner 执事合伙人
N DI4EA~z active market 买卖活跃的市场；交投畅旺的市场；旺市
2 N(Z^ active partner 积极参与的合伙人
f"\klfrRI_ active trading 交投活跃
]n@T5*= actual circulation 实际流通
Q6 o1^s actual cost 实际成本
_8SB+s* actual expenditure 实际开支；实际支出
{{bwmNv" actual income 实际入息；实际收入；实际收益
|ggtb\W actual market 现货市场
|gk4X%o6 actual price 现货价；实际价格
L B.B w actual profit 实际利润
%c$|.TkX actual quotation 实盘；实际价位；实际报价
OP= oSfa actual year basis 按实际年度计算
T6?03cSE actuals 实货
#CJ ET actuarial investigation 精算调查
w|I5x}ZFG actuarial principle 精算原则
>sA aLR4 actuarial report 精算师报告
YVHf -uP Actuarial Society of Hong Kong 香港精算学会
K)1Lg? j actuarial valuation 精算师估值
aox@- jyr actuary 精算师
TWRnty-C ad referendum agreement 暂定协议；有待覆核的协定
Wd+kjI \ ad valorem duty 从价税；按值征税
WAuT`^"u ad valorem duty system 从价税制
1DU
l<&4 ad valorem fee 从价费
,QA=)~;D ad valorem tariff 从价关税
KDf#e3 additional allowance 额外免税额
9 M?UPE additional amount for unexpired risk 未过期风险的额外款额
5D-as9k* additional assessable profit 补加应评税利润
*Vb#@O! additional assessment 补加评税
eMEKR5*-O additional commitment 额外承担
1f"}]MbLR additional commitment vote 额外承担拨款
jL)Y' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5 Uhxl^c additional dependent parent allowance 供养父母额外免税额
8.%wnH additional provision 额外拨款
G.N ` additional stamp duty 附加印花税
f `b6E J additional tax 补加税罚款；补加税款
iz [IK%K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
| " b|Q adjudged bankrupt 被裁定破产
M/xm6 adjudicated bankrupt 裁定破产人
WcXNc`x adjudication fee 裁定费；评定印花税额手续费；评估契据费
,\\=f#c= adjudication of bankruptcy 裁定破产；宣告破产
< )_#6)z: adjudication of insolvency 裁定无力偿还债务
%PPy0RZ ^
adjusted actual 经调整的实数；调整后的实数
ncVt (!c,e adjusted current assets 经调整的流动资产；调整后的流动资产
dB&<P[$+8 adjusted figure 经调整的数字；调整后的数额
FKe/xz adjusted liabilities 经调整的负债；调整后的负债
,T ^ A ?t adjusted loss 经调整的亏损；调整后的亏损
DqI "B adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"9X(.v0ze adjusted profit 经调整的利润；调整后的利润
Jv%)UR.] adjusted surplus 经调整的盈余额；调整后的盈余额
[EVyCIcY,h adjusted value 经调整的价值；调整后的价值
C>-}BeY! adjustment 调整；修订；理算〔保险〕
S,,Wb &A$ adjustment centre 调剂中心
iB~dO @ adjustment lag 调整过程的时间差距；调整时差
^%6f%]_ adjustment mechanism 调整机制
QYj 4D adjustment of loss 亏损调整
sVnq|[ / adjustment process 调整过程；调整程序
W<O/LHKHdn adjustment range 调整幅度
<Vh5`-J administered exchange rate 受管制汇率
<Nloh+n= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vy7?]}MvV administration expenses 行政费用
1 K^-tms administration fee 手续费；行政费
{65Y Tt% administration in bankruptcy 破产管理
G 7GKO administration order 遗产管理令
KB^GC5L> administrator 管理人；遗产管理人
3qV~C{ S administrator of the estate 遗产管理人
(KvN#d 1\ admission of debt 债项承认书
E+ XR [p admission of proof 接纳债权证明
YXF^4||j.c advance 放贷款项；垫付款项；预支款项；预付款项
1?"Zr d advance account 暂支帐目；预付款帐户
V sL*&Fk advance compensation 预付补偿金
,Cy&tRjR B advance from shareholder 股东垫款
1b7?6CqV advance pending reimbursement 预支以待日后付还
l Ny<E!0 advanced economy 先进经济体系
Mx 3f T>? advancement 预付；预付财产
W=#jtU`:5 advances warrant 垫款令
8@6*d.+e advancing 贷出
R(}!gv}s adverse balance 逆差
. 7Pp'-hK adverse exchange 逆汇
gA 5DEit advertisement addressed to shareholders 在报章刊登的致股东通告
;s4e8![o3 advice for collection 托收通知书
or)fx/ %h advice of drawing 提款通知书；汇票通知书
"HJQAy?W
advice of payment 付款通知
f7%g=0.F Advisory Committee [Securities and Futures Commission]
,&@FT oR 谘询委员会〔证券及期货事务监察委员会〕
:^x,>( a Advisory Committee on Diversification 经济多元化谘询委员会
F"tM ?V.| affidavit 誓章；遗产申报誓章
.Rb4zLYL*w affidavit of no receipt 述明无收款的誓章
t?;=\%^< affiliate 联号；联营公司；附属公司
bDegIW/'w affiliated company 附属公司；联号；联营公司
%yR 80mn8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{-|El}.M affordability 负担能力
l`:-B 'WM African Development Bank [AfDB] 非洲开发银行
$ M|vIw{# after-acquired property 事后取得的财产
)1)&fN41i# after-hours dealing 市后交易
g)<[-Q1 after-tax profit 税后盈利；税后利润；税后溢利
E
/ycPqD agency agreement 代理协议
mm
| * agency expenses 代理机构的开支
j{m{hVa agency fee 代理费
K=P LOC5 Agency Law 《代理法》
+: J:S"G agent 代理人；承销人
S!
.N3ezn agent of company 公司代理人
L_=3`xE
_ agent's fee 代理人费；经纪费
^<aj~0v aggregate 总计；总数；总体数字
a
uve&y"R aggregate amount 总款额；总额
BK.RYSN aggregate assets and liabilities 总体资产与负债
"(a}}q 9- aggregate at constant price 按固定价格计算的总体数字
)9!J
$q aggregate demand 总需求
You~
6d6Om aggregate gross position 总持仓量
L[:M[,?=` aggregate limit 总限额
L$ju~0jl)% aggregate of salaries tax 合计薪俸税
D VBsRV)/ aggregate performance 总体表现；总体业绩
N VDvd6 aggregate supply 总体供应
(Q|Y*yI aggregate surplus 总盈余
wo U3WS0 aggregate total 整体总额
r 6+IJxUd aggregate value 总值；合计价值
8PGuZw< aggregated basis 合计基准
;s-fYS6(>{ aggregated net chargeable income 合计应课税入息实额
!Ome;g S) aggregation 合并计算；合计；总和
\JF 2'm\M aggregation of incomes of husband and wife 夫妇入息合并计算
><)fK5x aggregation of property 财产的总和
?bG82@- agio 差价；贴水
:O*62olC5 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》
Tz/[P:O3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7{[i) 《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》
DH4|lb} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mldY/;-H!1 《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》
)U2%kmt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\@7 4I7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sDy~<$l? agreement for a settlement 授产协议
*jy"g64j agreement for assignment 转让协议
8WG_4e agreement for sale 售卖协议；买卖协议
T"Nnl(cO_ agreement for sale and purchase 买卖协议
/5:qS\Zl agreement for the payment of interest 支付利息协议
2AjP2 agreement for the repayment of money 还款协议
PE+{<[n agreement of reinsurance 再保险协议
3>^S 6h}o Agricultural Bank of China 中国农业银行
.wuRT>4G)G air passenger departure tax 飞机乘客离境税
w8-L2)Q}I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,,V uvn airport tax 机场税
*18J$ alcohol duty 酒精税
)B Xl|V, alienation 让与；让渡；转让
I8:G:s: alimony 生活费；赡养费
3T@`V FbE All Ordinaries Index [AOI] 所有普通股指数
2!Pwg0 %2 all risks 全险；综合险
rK
cr1VFy All Sales Record for Stock Market 《股票市场成交报告》
/_/Z/D! Allied Capital Resources Limited 新联财务有限公司
+
oNr c. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D+Z,;XZ allocation letter 拨款信件
4_vJ_H-mO, allocation of fund 分配款项；预留款项
ch0x*[N@ allocation of profit 利润分配；溢利分配
SQf.R%cg$ allocation warrant 拨款令
<D( |}5qR allotment 分配；配股
5ZHO+@HiFH allotment notice 股份配售通知；配股通知
Oat
#% allotment of shares 股份分配
i8 (n( allowable 可获宽免；免税的
~RnBs`&! allowable business loss 可扣除的营业亏损
lK y4Nry9 allowable expenses 可扣税的支出
/d1V&Lj allowance 免税额；津贴；备抵；准备金
T`| >oX allowance for debts 债项的免税额
]4&B*]j allowance for depreciation by wear and tear 耗损折旧免税额
PAy7b7m~B allowance for funeral expenses 殡殓费的免税额
Sy34doAZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]hA]o7 k allowance for repairs and outgoings 修葺及支出方面的免税额
%J|xPp) allowance to debtor 给债务人的津贴
ZY> u4v. alteration of capital 资本更改
e\i}@] alternate trustee 候补受托人
uWerC?da amalgamation 合并
,koG* sn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bn"z&g ambit of charges 征税范围；收费范围
~1.~4~um amended valuation 经修订的估值
IHf#P5y_ American Commodities Exchange 美国商品交易所
<x1H:8 A American Express Bank Limited 美国运通银行
$*dY f American Stock Exchange 美国证券交易所
gd\b]L? >O amortization 摊销
m_>~e}2'A amount due from banks 存放银行同业的款项
B7BikxUa amount due from banks abroad 存放海外银行同业的款项
Ty"=3AvRLV amount due from holding companies 控股公司欠款
1
,4V8gp amount due from local banks 存放本港银行同业的款项
3O'X ;s2\d amount due to banks 银行同业的存款
U7Pn
$l2! amount due to banks abroad 海外银行同业的存款
-*&C "%e amount due to holding companies 控股公司存款
N!=Q]\ZD amount due to local banks 本港银行同业的存款
-;o`(3wZq amount due to outport banks 外埠银行同业的存款
b 'y W+ amount for note issue 发行纸币的款额
i]n ?zWo_h amount of bond 担保契据的款额
. a qP= amount of consideration 代价款额
=J&aN1Hgt amount of contribution 供款数额
2HJGp+H amount of indebtedness 负债款额
"0l7%@z*)q amount of principal of the loan 贷款本金额
7)+%;|~ amount of rates chargeable 应征差饷数额
>R8eAR$N amount of share capital 股本额
z`rW2UO#a` amount of sums assured 承保款额
Pr^p
^s amount of variation 变动幅度
3+#
"4O amount of vote 拨款数额
z`+j]NX] amount payable 应付款额
Y@M
l}43 amount receivable 应收款额
>d#6qXKAU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
} T<oL vS analysis 分析
Ol.
rjz9 ancillary risk 附属风险
de?lO ;8 annual account 周年帐目；周年帐目报表；年度决算；年结
e.^Y4( annual accounting date 年结日期
DM@&=c annual allowance 每年免税额；年积金；年度津贴；年津
$ *^E annual balance 年度余额
Z8 _Q Kw> annual disposable income 每年可动用收入
x<e-%HB*- annual estimates 周年预算
IpMZ{kJlv` annual fee 年费
_7 9 ?,U] annual general meeting 周年大会
Y=N; Bj annual growth rate 年增率；每年增长率
#o-CG PE annual long-term supplement 长期个案每年补助金
) _O 6_ annual pensionable emolument 可供计算退休金的年薪
jF%[.n[BU annual report 年报
LC:bHM, e Annual Report on the Consumer Price Index 《消费物价指数年报》
Zr@ G annual return 周年报表；周年申报表；每年报税表格
PyfOBse}r Annual Return Rules 《周年报表规则》
#2*2xt annual review of consumer prices 每年消费物价回顾
t#[u
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A4uDuB;;ZQ annual salary 年薪
.Qeml4(`3 annual statement 年度报表；年度决算表
)|zna{g\ 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
0^{?kg2o_ annuitant 年金受益人
:,(ZMx\ annuity 年金
d[.JEgU annuity contract 年金合约
(KxL*gB annuity on human life 人寿年金
Z'sO9Sg8> antecedent debt 先前的债项
%? WmWs0 ante-dated cheque 倒填日期支票
~h*p A8^L anticipated expenditure 预期开支
xiPP&$mg anticipated net profit 预期纯利
g"Z X1X anticipated revenue 预期收入
+~A<&7[} anti-inflation measure 反通货膨胀措施
#%i-{t+_> anti-inflationary stance 反通货膨胀立场
b,#E.%SLw apparent deficit 表面赤字
N~An}QX| apparent financial solvency 表面偿债能力
A?xb
u*zV, apparent partner 表面合伙人
`FM^)(wT application for personal assessment 个人入息课税申请书
A{Q :,S) application of fund 资金应用
+t XOP| X application to release as liquidator and to destruct the books of accounts and documents
ihJC)m`Hbl 申请免除清盘人职务及毁灭帐簿与文件
y 3O Nn~k appointed actuary 委任精算师
#dgWXO appointed auditor 委任核数师；委任审计师
D%Y{(l+X appointed trustee 委任的受托人
z3[0BWXs appointer 委任人
-f-2!1&<3h apportioned pro rata 按比例分摊
:J}@*>c apportionment 分配；分摊
8HLcDS# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7E 9 h!<5v apportionment formula 分摊方程式
#}A
>B apportionment of estate duty 遗产税的分摊
ep<2u
x appraisal 估价；评估
o[!g,Gmoh appreciable growth 可观增长
4;ig5'U, appreciable impact 显着影响
5PQ s1 B appreciable increase 可观增长
=Jx,.| Bf appreciation 增值；升值
E*Q><UU appreciation against other currencies 相对其他货币升值
ZkJYPXdn? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jF\J+:5M appreciation tax 增值税
d6.9]V? appropriation 拨款；拨用；拨付
^vJ PeoW appropriation account 拨款帐目
N|ut^X+|\ Appropriation Bill 拨款法案
$v6dB {%Qu appropriation-in-aid system 补助拨款办法
Pl
} dA approved assets 核准资产
7^~pOFdH approved basket stock 认可一篮子证券
-vfV;+3 approved budget 核准预算
4JHFn [% approved charitable donation 认可慈善捐款
oIM] approved charitable institution 认可慈善机构
f9FsZD approved currency 核准货币；认可货币
6 tbH ( approved estimates 核准预算
Ir*,fyl approved estimates of expenditure 核准开支预算
kE".v|@ approved overseas insurer 核准海外保险人
/.\$%bua approved overseas trust company 核准海外信托公司
3a4 ]{ approved pooled investment fund 核准汇集投资基金
8F<Qc*' approved provident fund scheme 认可公积金计划
X3:-+]6,d approved provision 核准拨款
?~a M<rcZ approved redeemable share 核准可赎回股份
jz$)*Kdi* approved regional stock 认可地区性证券
-< 7KW0CA approved retirement scheme 认可退休金计划
R?Q@)POW approved subordinated loan 核准附属贷款
+*Cg2` arbitrage 套戥；套汇；套利
8<t?o'9I arbitrageur 套戥者；套汇者
K`@GN T& arbitrary amount 临时款项
eb)S <%R / arrangement 措施；安排；协定
`C`_2y8 arrears 欠款
h<9h2 arrears of pay 欠付薪酬
h(I~HZ[K&T arrears of revenue 逾期未收税款；逾期未收的帐项
d+|8({X]D8 articles of association 组织章程；组织细则；组织章程细则
gtHk1 9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>=2nAv/( ascertainment of profit 确定利润
qx"?')+ "Asia Clear" “亚洲结算系统”
)^^ r\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9b !+kJD Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{cv,Tz[Q> Asian Development Fund [ADF] 亚洲发展基金
~} mX#, Asian dollar bond 亚洲美元债券
sDCa&"6+@ Asian dollar market 亚洲美元市场
t?v0ylN Asian dollar rate 亚洲美元利率
kvdzD6T
9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u +zq:2)H6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
HPT9B?^ asked price 沽盘；喊价；索价；卖方报价
}b
YiyG\ assessable income 应评税入息
zk4yh%Cd_ assessable loss 应评税亏损
HFx8v!^5N assessable profit 应评税利润
P$@5&/] assessable value 应评税值
UG+wRX :dA assessed profit 估定利润
mV;Egm{A\ assessed value 经评估价值
d
`Q$URn| assessment 评税；评定；估价；评税单
L vc*L6 assessment number 评税编号；估价编号
0= s+bo1 assessment of additional tax 补加税评税
ZBJYpeGe assessment of performance 业绩评估；实绩评价
b=QO ^ Assessor 评税主任
eR8qO"%2: asset price bubbles 资产价格泡沫
;sa-Bh=j^ asset-backed securities 具资产保证的证券
1H @GwQ|<= assets accretion 资产增值
5jg^12EP assets and liabilities 资产与负债
/
GJ"##< assets betterment statement 资产递增表；资产改进表
awXL}m[_! assets lending 实物放款；有抵押贷款
A{;b^ IK assets of the company passing on the death 死者去世时转移的公司资产
r }QW!^F assets pledged as security for liabilities 用作负债抵押的资产
;=6 ++Oq assets portfolio 资产投资组合
8@/]ki `> assets price 资产价格
v^[Ny0cM assets quality 资产质素
}qW%= ;! assets realization 资产变现
`2NL'O: assets refinancing arrangement 资产再集资安排
8\y%J!b assets securitization 资产证券化
gzP(Lf I5 assets situated outside Hong Kong 在香港以外地方的资产
N`grr{*_ assets stripping 削减资产；拆卖资产
0pu])[P]_[ assets value 资产值
-2tX 15, assignee 承让人
Eln"RKCt}9 assignment 转让；转让书；转让契
{:Z # 8dGe assignment of interest 权益转让
S]1+tj assignment of letters patent and trade mark 专利证书及商标转让
&tQ,2RT assignment of property 物业转让；物业转让书
'mug,jM assignment right 转让权
,I@4)RSAH| assignor 转让人
u wWfL32 associate 有联系的人；有关连人士；相联者；合伙人；联系人
.Kq>/6
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(XRj##G{ associate member 附属会员
T |'Ur # associated body corporate 相联法人团体
vUgLWd associated company 相联公司；联属公司
bK("8T\? associated corporation 相联法团
S53 [Ja Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_>A])B
^ 公认会计师公会〔英国〕
}k<b)I*A Association of Futures Exchange Brokers 香港期货经纪协会
R 8\y|p#c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0'|#Hi7@ association of underwriters 承保人组织
_:M6~XHo assumption of control 接管
^=D77 jS assurance 担保；保险；转易；转易书
_ZD)#? assurance of interest 权益的转易
+B_q? 6pR at 19XX price 按一九ＸＸ年价格计算
c.,:r X0S at a discount 按赔价计算；按贴水价格计算；打折扣
rQ*'2Zf'< at a premium 按溢价计算；按升水价格计算
ui7 0| at call 通知付款；按通知
nUhD41GJ at constant market price 按固定市价计算
-j]r\EVKS at constant price 按固定价格计算
` U!eh1*b at cost 按成本计算
yi# Nrc5B at current market price 按当时市价计算；按现时市价计算
`-s+ zG at current price 按当时价格计算；按现时价格计算
R`Z U'| at factor cost 按要素成本计算；按生产要素成本计算
< W/-[ M at money-of-the-day price 按付款当日价格计算
=t&B8+6 at or better 按指定或较佳价位〔买卖指令〕
*xU^ e` P at par 按面值计算；平价
mbd at sight 见票即付
Ps<)?q6( at the close 按收市盘
{)ZbOq2 at the opening 按开市盘
\ fU {$ attestation 见证；见证条款
x7Ly, at-the-money option 平价期权
zmf5!77 attorney 受权人；受托代表人
A>OL5TCl attornment 新拥有人承认书
w*#k&N[X attributable profit 可归属利润
WqY:XE+?\ attributable share value 可归属股份价值
;csAhkf:S Auckland Stock Exchange 奥克兰证券交易所
xYM/{[ auction 拍卖
w69 `vK
auctioneer 拍卖商
A~I}[O~(pb audit 审计；核数
%r 6 ~5_A Audit Commission 审计署
1oj7R7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WU#bA|Cf 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〕
( rZq0* audit review 帐目审查
w6R=r
n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DWk'6;e4j audited account 审计帐目；经审计的帐目
$. /JA) ` audited annual account 经审计的周年帐目
)J~Q x-jG audited balance sheet 经审计的资产负债表
I^M3>}p auditor 核数师；核数主任；审计师
}
%S1OQC auditor's certificate 核数师证明书；审计师证明书
4p>@UB&U auditor's report 核数师报告；审计师报告
9Wx q Aussie bond 澳元债券
5
;dg#hO austerity budget 紧缩预算
gA2\c5F< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]ueq& | Australia All Ordinaries Index 澳洲所有普通股票指数
[:g6gAuh, Australian Dollar [AUD] 澳元
bMkn(_H)\ Australian Options Market 澳大利亚期权市场
<LZvG IMl Australian Securities Commission 澳洲证券事务监察委员会
3 {on$\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
# dW$"u Australian Stock Exchange 澳大利亚证券交易所
,O 3"r; Austrian Schilling [ATS] 奥地利先令
#hR}7K+@ authentication 认证；鉴证
qdZn9 i authority to purchase 委托购买证；委购书
0[PP Vr: authorization 认可；核准；授权；授权书
JYm@Llf)$ authorization by direction 指示授权
kt X(\Hf! authorization by instruction 指令授权
jc Ie<i; authorization by warrant 令状授权
xC<OFpI\ authorization of unit trust 单位信托的认可
NO`a2HR$ authorized agent 指定代理人
MV9{>xX authorized capital 法定资本
R\0]\JEc authorized clerk 出市员
] =>vv;L authorized dealer 认可交易商
;?z b ( 2 authorized financial institution 认可财务机构
((EN& X,v authorized fund 认可基金
C"IPCJYn authorized fund house 获授权的基金公司；认可基金公司
0~Yg={IKhK authorized institution 认可机构
bi KpV? Dp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I7B fA,mZ7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H0tjN&O_ authorized insurer 获授权保险人；获认可承保人
)u\"xxcV authorized investment 特准投资项目
<&l3bL authorized person 获授权人
A8c'CMEm authorized representative 获授权代表
D9# e2ex] authorized share capital 法定股本
<po(7XB
automated quotation system 自动报价系统
JsfbY^wz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H -.3r 自动交易系统〔香港期货交易所有限公司〕
A3'i
- automatic adjustment mechanism 自动调整机制
qh F/iUE automatic adjustment system 自动调整系统
Om >6<3n Automatic Clearing House 自动票据交换所
"-v9V7KCM automatic exchange rates accumulation system 自动化汇率累集系统
g"# R>&P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)F4er ' automatic teller machine [ATM] 自动柜员机
#MGZje,I autopay 自动转帐
Qf>dfJ^q available assets 可用资产
*|euC"5c available fiscal reserve 现存财政储备
(X>r_4W$ available profit 可用利润
9J% dd0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:8Q6=K87 average 平均；平均数；海损
"vU:qwm average basic salary 平均基本薪金
cQ3Dk<GZ average consumer expenditure 平均消费开支；一般消费开支
"~d) $]+ average cost 平均成本
nV:.-JR average cost of land production 增辟土地平均成本
3e I:$1" Q average daily turnover 平均每日成交额
l4;/[Q>Z average daily wage rate 平均每日工资率
2$[u&__E average expenditure pattern 平均开支模式
q G=`'%,m average growth rate 平均增长率
CzNSJVE5 average net fixed assets 固定资产平均净值
PcUi+[s;x average of relatives 相对价格平均数
wAk oX average price 平均价格
TK Ru^KH9 average propensity to consume 平均消费倾向；一般消费倾向
w:M faN* average propensity to save 平均储蓄倾向；一般储蓄倾向
nfrC@Av average rate 平均率
C@]Z&H; average revenue 平均收入；平均收益
1|z>}
xP average stock 平均库存；平均存货
p+9vSM # average yearly rent 平均年租
J"6_H =s avoidance of double taxation 避免双重课税
=x/]2+
s avoidance of tax 避税
