A:
{.Jlbi9! A share Ａ股；甲类股份
d=/F}yP~?s abatement of tax 减税；减扣免税额
YmG("z ABN AMRO Bank N.V. 荷兰银行
$`8wJf9@w above-the-line expenditure 线上项目支出；经常预算支出
]S EZaT above-the-line receipt 线上项目收入；经常预算收入
LS[]=Mk@1 ABSA Asia Limited 南非联合亚洲有限公司
h(DTa absolute change 绝对数值变更
QT}tvm@PMq absolute expenditure 实际开支
<P<z N~i9j absolute guideline figure 绝对准则数字
5^ Zg>I absolute interest 绝对权益
4xj4=C~i absolute order of discharge 绝对破产解除令
V7/Rby Q absolute profit margin 绝对利润幅度
h";L absolute value 实值；绝对值
53 h0UL absolutely vested interest 绝对既得权益
DlJo^|5 absorbed cost 已吸收成本；已分摊成本
* T1_; 4i absorption 吸收；分摊；合并
{!`6zBsP absorption rate 吸收率；摊配率；分摊率
#vlgwA ACB Finance Limited 亚洲商业财务有限公司
Y]a@j ! acceptable form of reciprocity 合理的互惠条件
%C]>9." acceptable rate 适当利率；适当汇率
Fr-SvsNFB acceptance agreement 承兑协议
dO \"?aiD acceptance for honour 参加承兑
p#tI;"\y acceptor 承兑人；接受人；受票人
]4e ;RV-B acceptor for honour 参加承兑人
zt%Mx>V@ accident insurance 意外保险
v$9y,^p@e
Accident Insurance Association of Hong Kong 香港意外保险公会
pgo$ 61 accident insurance scheme 意外保险计划
DmcZ ta8n] accident year basis 意外年度基准
1Y,Z
%d accommodation 通融；贷款
kx^/*~ex accommodation bill 通融票据；空头票据
:4|4 =mkr accommodation party 汇票代发人
!)$Zp\Sg account balance 帐户余额；帐户结余
~Tt iO#,t account book 帐簿
+ZV5o&V> account collected in advance 预收款项
rm_Nn8p, account current book 往来帐簿
Hn:Crl y# account of after-acquired property 事后取得的财产报告
7+*WH|Z@ account of defaulter 拖欠帐目
^.y\ (= account payable 应付帐款
iy"*5<;*DD account payee only [A/C payee only] 只可转帐；存入收款人帐户
%iB ,IEw account receivable 应收帐款
`D9$v(Ztr account receivable report 应收帐款报表
\M-OC5 fQv account statement 结单；帐单；会计财务报表
O/LXdz0B account title 帐户名称；会计科目
EQ_aa@M7 accountant's report 会计师报告
<VE@DBWyl~ Accountant's Report Rules 会计师报告规则
dRMx[7jVA accounting and auditing procedure 会计与审计程序；会计与核数程序
: D p0? &_ Accounting Arrangements 《会计安排》
F'Z,]b'st3 accounting basis 会计基础
v@pky0 accounting by Official Receiver 破产管理署署长呈交的帐目
5r 0YA
IJ Accounting Circular 《会计通告》
lhJ'bYI accounting class 会计类别
30{ gI0jk accounting date 记帐日期；会计结算日期
p
ll)Y accounting for money 款项核算
I1J-)R+ Accounting Officer 会计主任
,x $, l accounting period 会计报告期；会计期
6\t@)=C,Q accounting policy 会计政策；会计方针
4M T 7 `sr accounting practice 会计惯例
|j|rS5 accounting principle 会计准则
Gw` L" accounting record 会计记录
'"Nr, vQo accounting report 会计报告
gG uO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
05R@7[GWq Accounting Society of China 中国会计学会
2<6 UwF accounting statement 会计报表
p7 ~!z.)o accounting system 会计制度；会计系统
!x) R=Z/C accounting transaction 会计事项；帐务交易
k7^5Bp 8 = accounting treatment 会计处理
,%y /kS] accounting year 会计年度
xD 7]C|8o accretion 增值；添加
/{2, zW accrual 应计项目；应累算数目
*WZA9G#V5 accrual basis 应计制；权责发生制
4ppz, L,4 accrual basis accounting 应计制会计；权责发生制会计
JGZ BL{8 accrue 应累算；应计
I =#$8l.* accrued benefit 应累算利益
I+ (nu47ZT accrued charges 应计费用
qgB_=Q#E accrued cumulative preference share dividend 应累算的累积优先股股息
9 H~n _ accrued expenses 应累算费用
$VR{q6[0S? accrued interest payable 应付利息；应计未付利息
n+p }\msH accrued interest receivable 应收利息；应计未收利息
<Z W-QN4 accrued right 累算权益
XP}<N&j accruing profit 应累算的利润
VN.Je: Ju accumulated fiscal reserve 累积财政储备
kGJC\{N5N accumulated profit 累积利润；滚存溢利
} B^tL$k accumulated reserve 累积储备
b2*TgnRq accumulation of surplus income 累积收益盈余
u@444Vzg acquired assets 既得资产
`@%LzeGz acquisition 收购；购置；取得
X-/]IH DN acquisition cost 购置成本
-RLOD\ZBh acquisition expenses 购置费用
4e acquisition of 100% interest 收购全部股权
y>LBl] acquisition of control 取得控制权
06jQE2z2R acquisition of fixed assets 购置固定资产
,)io5nZF acquisition of shell “买壳”
VaPG-n>Vf acquisition price 收购价
eH,or ,r act of God 天灾
A(X KyEx acting partner 执事合伙人
j1Ezf=N6` active market 买卖活跃的市场；交投畅旺的市场；旺市
?4uL-z](V active partner 积极参与的合伙人
)gi9f1n` active trading 交投活跃
_Ey5n!0: actual circulation 实际流通
,z6~?6m actual cost 实际成本
0`H#
'/ actual expenditure 实际开支；实际支出
M\=2 uKG# actual income 实际入息；实际收入；实际收益
1*7@BP5 actual market 现货市场
kcEeFG;DQ actual price 现货价；实际价格
lRQYpc\ actual profit 实际利润
@nf`Gw ; actual quotation 实盘；实际价位；实际报价
[ hs ds \ actual year basis 按实际年度计算
8k79&| actuals 实货
M%#e1 "n actuarial investigation 精算调查
2qp#N% actuarial principle 精算原则
P 2Y^d#jO actuarial report 精算师报告
!9x} Actuarial Society of Hong Kong 香港精算学会
R-Sym8c actuarial valuation 精算师估值
TZ`SZDc7_ actuary 精算师
6:2vP
NF ad referendum agreement 暂定协议；有待覆核的协定
rlD8D|ZG ad valorem duty 从价税；按值征税
V8(- ad valorem duty system 从价税制
pot~<d`:K" ad valorem fee 从价费
9u:Q,0\ ad valorem tariff 从价关税
2rMpgV5 additional allowance 额外免税额
^Dx&|UwiZa additional amount for unexpired risk 未过期风险的额外款额
w
= KPT''! additional assessable profit 补加应评税利润
%)n=x
ne additional assessment 补加评税
lfg6 646?S additional commitment 额外承担
WhDJ7{D additional commitment vote 额外承担拨款
4P0}+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
11lsf/IP additional dependent parent allowance 供养父母额外免税额
D{!IW!w additional provision 额外拨款
xC?h2 hIt additional stamp duty 附加印花税
<Gsu Z additional tax 补加税罚款；补加税款
e(yh[7p= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n`KY9[0U= adjudged bankrupt 被裁定破产
@pxcpXC y adjudicated bankrupt 裁定破产人
G &dKY h\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
KSL`W 2} adjudication of bankruptcy 裁定破产；宣告破产
}\LQ3y"[ adjudication of insolvency 裁定无力偿还债务
8i pez/ adjusted actual 经调整的实数；调整后的实数
Debv4Gr;^ adjusted current assets 经调整的流动资产；调整后的流动资产
=lC7gS!U adjusted figure 经调整的数字；调整后的数额
n:X y6H adjusted liabilities 经调整的负债；调整后的负债
= / 8cp adjusted loss 经调整的亏损；调整后的亏损
3a|\dav% 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;#FEzBz adjusted profit 经调整的利润；调整后的利润
Wjc'*QCP l adjusted surplus 经调整的盈余额；调整后的盈余额
_G0 x3 adjusted value 经调整的价值；调整后的价值
HTtnXBJ)*H adjustment 调整；修订；理算〔保险〕
` {Ul! adjustment centre 调剂中心
1Z;iV<d adjustment lag 调整过程的时间差距；调整时差
c9Yr w^ adjustment mechanism 调整机制
8_F1AU? u adjustment of loss 亏损调整
<QvOs@i* adjustment process 调整过程；调整程序
+v\oOBB) adjustment range 调整幅度
NO3/rJ6- administered exchange rate 受管制汇率
j#6. Gq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qb4z
T administration expenses 行政费用
;nGa.= "L administration fee 手续费；行政费
o}!P Q #`M administration in bankruptcy 破产管理
ME dWLFf administration order 遗产管理令
DrQ`]]jj7 administrator 管理人；遗产管理人
/E>e"tvss administrator of the estate 遗产管理人
[!z ,lY> admission of debt 债项承认书
u4j5w admission of proof 接纳债权证明
XilS!, advance 放贷款项；垫付款项；预支款项；预付款项
P%zK;#8V advance account 暂支帐目；预付款帐户
_j3f Ar(V advance compensation 预付补偿金
M`>E|" < advance from shareholder 股东垫款
62 6r^ c= advance pending reimbursement 预支以待日后付还
rGO8!X 3d advanced economy 先进经济体系
:-'qC8C advancement 预付；预付财产
]{iQ21`a- advances warrant 垫款令
#* }+J3/ advancing 贷出
"}!G!k: adverse balance 逆差
4Up/p&1@ adverse exchange 逆汇
MJvp6n advertisement addressed to shareholders 在报章刊登的致股东通告
4z? l advice for collection 托收通知书
;aBG,dr}i advice of drawing 提款通知书；汇票通知书
`9 L>* advice of payment 付款通知
PM+[, H Advisory Committee [Securities and Futures Commission]
B3 BN`mdn> 谘询委员会〔证券及期货事务监察委员会〕
G2Zer=rC Advisory Committee on Diversification 经济多元化谘询委员会
*or(1DXP8 affidavit 誓章；遗产申报誓章
ise-O1' affidavit of no receipt 述明无收款的誓章
" fI6Cpc affiliate 联号；联营公司；附属公司
'%D7 C =;^ affiliated company 附属公司；联号；联营公司
,)X Lq8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_L PHPj^Pg affordability 负担能力
xwr8` ?]y African Development Bank [AfDB] 非洲开发银行
"8RSvT<W^5 after-acquired property 事后取得的财产
! z**y}<T after-hours dealing 市后交易
P'2Qen* after-tax profit 税后盈利；税后利润；税后溢利
E3i4=!Y agency agreement 代理协议
6-I'>\U~ agency expenses 代理机构的开支
!?XC1xe~R agency fee 代理费
+ H.`MZ= Agency Law 《代理法》
FtZ?C@1/ agent 代理人；承销人
;]iRk agent of company 公司代理人
-%~4W? agent's fee 代理人费；经纪费
liZxBs
:%i aggregate 总计；总数；总体数字
q@&6#B aggregate amount 总款额；总额
J1vR5wbu aggregate assets and liabilities 总体资产与负债
9F vF hY aggregate at constant price 按固定价格计算的总体数字
g*Phv|kI aggregate demand 总需求
'7/)Ot( aggregate gross position 总持仓量
B6"0OIDY" aggregate limit 总限额
hc1N ~$3!G aggregate of salaries tax 合计薪俸税
`gJ( 0#ac aggregate performance 总体表现；总体业绩
Gq6*SaTk aggregate supply 总体供应
?`#Khff? aggregate surplus 总盈余
y*? Jui Q aggregate total 整体总额
nEfK53i_ aggregate value 总值；合计价值
<[v[ci aggregated basis 合计基准
q<J~ ~' aggregated net chargeable income 合计应课税入息实额
nu^436MSOa aggregation 合并计算；合计；总和
]yu:i-SfP aggregation of incomes of husband and wife 夫妇入息合并计算
G6/m# aggregation of property 财产的总和
>0gW4!7 Y agio 差价；贴水
ebq4g387X Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;*N5Y}?j' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
),)lzN%! 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
>7FHo-H/T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N;d] 14| 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
u y+pP!< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#ABCDi={zA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2/f}S?@ agreement for a settlement 授产协议
~@!bsLSMU agreement for assignment 转让协议
*#2h/ Q. agreement for sale 售卖协议；买卖协议
92c HwWZ! agreement for sale and purchase 买卖协议
T+$[eWk"a agreement for the payment of interest 支付利息协议
B[}6-2<>?C agreement for the repayment of money 还款协议
H.;Q+A,8^ agreement of reinsurance 再保险协议
B1gR5p 0 Agricultural Bank of China 中国农业银行
E@\e$?*X air passenger departure tax 飞机乘客离境税
LscG Ts, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5s XXM airport tax 机场税
5tnlrqC alcohol duty 酒精税
fOHxtHM alienation 让与；让渡；转让
. VqhV alimony 生活费；赡养费
jy lD6IT All Ordinaries Index [AOI] 所有普通股指数
[?gP; , all risks 全险；综合险
Qn Dg 6m)+ All Sales Record for Stock Market 《股票市场成交报告》
i@q&5;%% Allied Capital Resources Limited 新联财务有限公司
)_:NLo: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1cDF!X] allocation letter 拨款信件
~rm_vo allocation of fund 分配款项；预留款项
}qUX=s
GG allocation of profit 利润分配；溢利分配
NRuNKl.v allocation warrant 拨款令
3'Rx=G ' allotment 分配；配股
I'Hf{Erw allotment notice 股份配售通知；配股通知
gr{ DWCK allotment of shares 股份分配
z{543~Og59 allowable 可获宽免；免税的
So6x"1B allowable business loss 可扣除的营业亏损
IgzQr > allowable expenses 可扣税的支出
3R/bz0 V> allowance 免税额；津贴；备抵；准备金
'R)Tn!6 allowance for debts 债项的免税额
NHt\
U9l' allowance for depreciation by wear and tear 耗损折旧免税额
rjP/l6
~' allowance for funeral expenses 殡殓费的免税额
@CoIaUVP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lYIH/:T allowance for repairs and outgoings 修葺及支出方面的免税额
`X KLU allowance to debtor 给债务人的津贴
iCoX& "l b alteration of capital 资本更改
"tZe>> I alternate trustee 候补受托人
_g8yDfcLG amalgamation 合并
^Pf WG* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y7{?Ip4[ ambit of charges 征税范围；收费范围
IBGrt^$M amended valuation 经修订的估值
LD?sh"?b American Commodities Exchange 美国商品交易所
@iiT< American Express Bank Limited 美国运通银行
_aphkeqd American Stock Exchange 美国证券交易所
/
1RpM]d amortization 摊销
#Y! a6h+ amount due from banks 存放银行同业的款项
5G# n"}T amount due from banks abroad 存放海外银行同业的款项
("@!>|H amount due from holding companies 控股公司欠款
F@t3!bj9 amount due from local banks 存放本港银行同业的款项
<b.D& amount due to banks 银行同业的存款
#Z #-Ht amount due to banks abroad 海外银行同业的存款
X2_=agEP amount due to holding companies 控股公司存款
mq l
Z?- amount due to local banks 本港银行同业的存款
Ef\ -VKh amount due to outport banks 外埠银行同业的存款
hP h-+Hb amount for note issue 发行纸币的款额
s~> }a amount of bond 担保契据的款额
x; S @bY amount of consideration 代价款额
S/ *E,))m amount of contribution 供款数额
gUlo]!$ amount of indebtedness 负债款额
+|v90ed amount of principal of the loan 贷款本金额
OI*H,Z " amount of rates chargeable 应征差饷数额
wkq 66? amount of share capital 股本额
y-k.U% amount of sums assured 承保款额
[0of1eCSl amount of variation 变动幅度
v19-./H^
j amount of vote 拨款数额
4*L_)z&4; amount payable 应付款额
@~e5<:|5# amount receivable 应收款额
DXo|.!P=3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#E?4E1 bnB analysis 分析
%>yL1BeA4 ancillary risk 附属风险
\+etCo
annual account 周年帐目；周年帐目报表；年度决算；年结
#WuBL_nZ~ annual accounting date 年结日期
`uFdwO'DD annual allowance 每年免税额；年积金；年度津贴；年津
s7<AfaJPF annual balance 年度余额
#spCt ZE annual disposable income 每年可动用收入
>z03{=sAN annual estimates 周年预算
^~dWU> annual fee 年费
]d] ]'Hk annual general meeting 周年大会
x:;kSh annual growth rate 年增率；每年增长率
Q8NX)R annual long-term supplement 长期个案每年补助金
QZ s! {sZ annual pensionable emolument 可供计算退休金的年薪
4Ig;3 ^%71 annual report 年报
Y73C5.dNcE Annual Report on the Consumer Price Index 《消费物价指数年报》
:h$$J
lP annual return 周年报表；周年申报表；每年报税表格
_w{Qtj~s| Annual Return Rules 《周年报表规则》
s1rCpzK0 annual review of consumer prices 每年消费物价回顾
pRqx`5 } annual roll-forward basis 逐年延展方式
yfSmDPh annual salary 年薪
hM{bavd annual statement 年度报表；年度决算表
w(/S? d
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
AdEMa}u 6 annuitant 年金受益人
2iOV/=+ annuity 年金
Z r8*et annuity contract 年金合约
\G[ $:nS annuity on human life 人寿年金
- @s#uA
h antecedent debt 先前的债项
7 r!x1 ante-dated cheque 倒填日期支票
M7T5
~/4 anticipated expenditure 预期开支
Ey2 ^? anticipated net profit 预期纯利
'V {W-W< anticipated revenue 预期收入
QY/w anti-inflation measure 反通货膨胀措施
zdYj F| anti-inflationary stance 反通货膨胀立场
r"
y.KD^ apparent deficit 表面赤字
&HW9Jn apparent financial solvency 表面偿债能力
O?2DQY?jT apparent partner 表面合伙人
+nL[MSw application for personal assessment 个人入息课税申请书
s#11FfF` application of fund 资金应用
o4X{L`m application to release as liquidator and to destruct the books of accounts and documents
Wc#24:OKe3 申请免除清盘人职务及毁灭帐簿与文件
+2{Lh7Ks appointed actuary 委任精算师
wz%-%39q% appointed auditor 委任核数师；委任审计师
qna8|3eP appointed trustee 委任的受托人
Nc`L;CP appointer 委任人
Y|n"dMrL apportioned pro rata 按比例分摊
=euni}7a apportionment 分配；分摊
+rd+0 `}C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
# ] QZ apportionment formula 分摊方程式
wj,=$RX apportionment of estate duty 遗产税的分摊
+whDU 2 " appraisal 估价；评估
q 1,~ appreciable growth 可观增长
fu5=k:/c appreciable impact 显着影响
A&VG~r $ appreciable increase 可观增长
KPF1cJ2N appreciation 增值；升值
QV!up^Zso appreciation against other currencies 相对其他货币升值
2ESo2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>A= f 1D F appreciation tax 增值税
r; {.%s7 appropriation 拨款；拨用；拨付
Ew N}l appropriation account 拨款帐目
aOp\ 91
Appropriation Bill 拨款法案
~Y;*u]^ appropriation-in-aid system 补助拨款办法
#mF" 1 QW approved assets 核准资产
K-4PI+qQ\ approved basket stock 认可一篮子证券
_b 0& !l<
approved budget 核准预算
n S=W 1zf approved charitable donation 认可慈善捐款
HfVZ~P P approved charitable institution 认可慈善机构
1#x0 q:6 approved currency 核准货币；认可货币
Da|z"I
x approved estimates 核准预算
mt
.sucT approved estimates of expenditure 核准开支预算
]9C FIh approved overseas insurer 核准海外保险人
^!d3=}:0 approved overseas trust company 核准海外信托公司
v N:Ng approved pooled investment fund 核准汇集投资基金
>6T8^Nt approved provident fund scheme 认可公积金计划
)GpK@R]{ approved provision 核准拨款
d=(mw_-? approved redeemable share 核准可赎回股份
LoV<:|GTI approved regional stock 认可地区性证券
jp,4h4C^) approved retirement scheme 认可退休金计划
K0~rN.C!0 approved subordinated loan 核准附属贷款
9w"*y#_ arbitrage 套戥；套汇；套利
zPO9! ?7| arbitrageur 套戥者；套汇者
V! Uc( arbitrary amount 临时款项
6m93puY`7 arrangement 措施；安排；协定
K1KreYlF arrears 欠款
N7"W{"3D arrears of pay 欠付薪酬
L0,'mS arrears of revenue 逾期未收税款；逾期未收的帐项
2G7 Wi!J articles of association 组织章程；组织细则；组织章程细则
@{Q4^'K" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)5, v! X) ascertainment of profit 确定利润
=bOW~0Z1 "Asia Clear" “亚洲结算系统”
)`: UP~)H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]Z e1s02( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)7F/O3Tq Asian Development Fund [ADF] 亚洲发展基金
4RO}<$Nx} Asian dollar bond 亚洲美元债券
4s- ! 7 Asian dollar market 亚洲美元市场
e
,(mR+a8 Asian dollar rate 亚洲美元利率
vsPu*[% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=cI(d , Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P
pb \6|* asked price 沽盘；喊价；索价；卖方报价
fhiM U8(& assessable income 应评税入息
V
gWRW7Se assessable loss 应评税亏损
^q5#i hM assessable profit 应评税利润
X S#Qu=,- assessable value 应评税值
Hl"N} assessed profit 估定利润
#mdc [. assessed value 经评估价值
o!Zb0/AP) assessment 评税；评定；估价；评税单
K+eM assessment number 评税编号；估价编号
[0!( xp^ assessment of additional tax 补加税评税
01]f2.5 assessment of performance 业绩评估；实绩评价
d{?LD?,) Assessor 评税主任
D*jM1w_` asset price bubbles 资产价格泡沫
pi(m7Ci" asset-backed securities 具资产保证的证券
S jqpec8 assets accretion 资产增值
9[4xFE?| assets and liabilities 资产与负债
Wr
4,Y QM assets betterment statement 资产递增表；资产改进表
/uc>@!F assets lending 实物放款；有抵押贷款
N~Jda
o assets of the company passing on the death 死者去世时转移的公司资产
r!v\"6:OM assets pledged as security for liabilities 用作负债抵押的资产
A.SvA Y n assets portfolio 资产投资组合
?,z}%p assets price 资产价格
$Sq:q0 assets quality 资产质素
)lkjqFQ( assets realization 资产变现
`Di{}/2 assets refinancing arrangement 资产再集资安排
Ok etwa assets securitization 资产证券化
J.a]K[ci assets situated outside Hong Kong 在香港以外地方的资产
x2xRBkRg= assets stripping 削减资产；拆卖资产
sJZ iI}Xc assets value 资产值
6nn *]|7 assignee 承让人
/~1+i'7V., assignment 转让；转让书；转让契
llq<egZpm assignment of interest 权益转让
dysS9a, assignment of letters patent and trade mark 专利证书及商标转让
%9"H assignment of property 物业转让；物业转让书
[X kx_B assignment right 转让权
_a, s
) assignor 转让人
\bXa&Lq associate 有联系的人；有关连人士；相联者；合伙人；联系人
=;L|gtH" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
UQsN'r\tS associate member 附属会员
\z$= K associated body corporate 相联法人团体
j 7B!h| associated company 相联公司；联属公司
)%TmAaj9d associated corporation 相联法团
F ,kZU$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F59 TZI 公认会计师公会〔英国〕
W9&=xs6 Association of Futures Exchange Brokers 香港期货经纪协会
}e1ZbmW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&]Tmxh( association of underwriters 承保人组织
l1I#QB@5n assumption of control 接管
WJi]t9 3 assurance 担保；保险；转易；转易书
7 V>M] assurance of interest 权益的转易
Uo49*Mr at 19XX price 按一九ＸＸ年价格计算
?,/ }`3Vw at a discount 按赔价计算；按贴水价格计算；打折扣
(3e 2c at a premium 按溢价计算；按升水价格计算
kJU2C=m@e2 at call 通知付款；按通知
" bG2: at constant market price 按固定市价计算
u8^lB7! e/ at constant price 按固定价格计算
`[ A];] at cost 按成本计算
*CMx- _ at current market price 按当时市价计算；按现时市价计算
BT$_@%ea& at current price 按当时价格计算；按现时价格计算
)J |6 -C at factor cost 按要素成本计算；按生产要素成本计算
TeQV?ZQ#} at money-of-the-day price 按付款当日价格计算
rv;3~'V at or better 按指定或较佳价位〔买卖指令〕
:RYTL'hes at par 按面值计算；平价
ceA9) { at sight 见票即付
}V>T M{ at the close 按收市盘
U$g?!Yl0 at the opening 按开市盘
f);FoVa6 attestation 见证；见证条款
MV"=19] at-the-money option 平价期权
#yen8SskB attorney 受权人；受托代表人
4- w{BZuS attornment 新拥有人承认书
ZCw ]m#lS attributable profit 可归属利润
e20-h3h+ attributable share value 可归属股份价值
{
w_e9W bi Auckland Stock Exchange 奥克兰证券交易所
ooGM$ U auction 拍卖
buC{ r, auctioneer 拍卖商
$b\P|#A audit 审计；核数
x-c"%Z| Audit Commission 审计署
bt *k.=p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
d9ihhqq3} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Bvj0^fSm audit review 帐目审查
#ob/p#k Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G}*hM$F audited account 审计帐目；经审计的帐目
)u">it+ audited annual account 经审计的周年帐目
*hrd5na audited balance sheet 经审计的资产负债表
+\'t E~V auditor 核数师；核数主任；审计师
L];b< *d auditor's certificate 核数师证明书；审计师证明书
rQX z R auditor's report 核数师报告；审计师报告
|Z Bw<f Aussie bond 澳元债券
*:1ey{w: austerity budget 紧缩预算
y(Td/rY. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9uY'E'm* Australia All Ordinaries Index 澳洲所有普通股票指数
<3iMRe Australian Dollar [AUD] 澳元
0(I j%Wi, Australian Options Market 澳大利亚期权市场
$'TM0Yu, Australian Securities Commission 澳洲证券事务监察委员会
49P 4b<1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)0MB9RMk1 Australian Stock Exchange 澳大利亚证券交易所
\v{=gK Austrian Schilling [ATS] 奥地利先令
V~bD)?M authentication 认证；鉴证
X]=t> authority to purchase 委托购买证；委购书
;<5q]/IHK authorization 认可；核准；授权；授权书
R]dg_Da authorization by direction 指示授权
d-m7 } 2c authorization by instruction 指令授权
l:%GH authorization by warrant 令状授权
0YzpZW"+ authorization of unit trust 单位信托的认可
V)^+?B)T authorized agent 指定代理人
+p^u^a authorized capital 法定资本
neh (< > authorized clerk 出市员
; jP Xs authorized dealer 认可交易商
<VcQ{F authorized financial institution 认可财务机构
MDN-- p08 authorized fund 认可基金
BVm0{*-[| authorized fund house 获授权的基金公司；认可基金公司
DlT{` authorized institution 认可机构
Mtv?:q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BY*Q_ Et authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E4!Fupkpf authorized insurer 获授权保险人；获认可承保人
A
> $I
-T+ authorized investment 特准投资项目
'S~5"6r authorized person 获授权人
~
1 pr~ authorized representative 获授权代表
l~.-e^p? authorized share capital 法定股本
JRFtsio* automated quotation system 自动报价系统
+V+a4lU14 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/=h` L , 自动交易系统〔香港期货交易所有限公司〕
[Q =N n automatic adjustment mechanism 自动调整机制
HDKbF/ automatic adjustment system 自动调整系统
-8Xf0_ Automatic Clearing House 自动票据交换所
BHw, 4#F1; automatic exchange rates accumulation system 自动化汇率累集系统
.
.- hAH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5r_|yu automatic teller machine [ATM] 自动柜员机
D0C y^_ autopay 自动转帐
IB< d available assets 可用资产
t
Pf40`@ available fiscal reserve 现存财政储备
$cR{o# available profit 可用利润
i!cCMh8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p7Cs.2>M>S average 平均；平均数；海损
~Z+%d9ode average basic salary 平均基本薪金
KG@8Rt HsQ average consumer expenditure 平均消费开支；一般消费开支
8f7>?BUS, average cost 平均成本
| 3%8&@ho average cost of land production 增辟土地平均成本
7 |D +Ihy; average daily turnover 平均每日成交额
oE~RyS X average daily wage rate 平均每日工资率
OTp]Xe/ average expenditure pattern 平均开支模式
\1`O _DF~o average growth rate 平均增长率
: jx4{V average net fixed assets 固定资产平均净值
X|[`P<'N< average of relatives 相对价格平均数
Y~Ifj,\ average price 平均价格
IAEAhqp average propensity to consume 平均消费倾向；一般消费倾向
4=.so~9odX average propensity to save 平均储蓄倾向；一般储蓄倾向
2(nlJ7R average rate 平均率
:!/8 Hv average revenue 平均收入；平均收益
bfO=;S]b! average stock 平均库存；平均存货
`kr?j:g average yearly rent 平均年租
a> )f=uS avoidance of double taxation 避免双重课税
HqTjl4ai avoidance of tax 避税
