A:
[ i(Cl} A share Ａ股；甲类股份
s?^,iQ+tp abatement of tax 减税；减扣免税额
S 9G8aea/ ABN AMRO Bank N.V. 荷兰银行
BgJkrv7 ~ above-the-line expenditure 线上项目支出；经常预算支出
%"l81z above-the-line receipt 线上项目收入；经常预算收入
M'cJ)-G ABSA Asia Limited 南非联合亚洲有限公司
uX[O,l^} absolute change 绝对数值变更
e1%rVQ(v absolute expenditure 实际开支
g|ql 5jW absolute guideline figure 绝对准则数字
FNz84qVIx' absolute interest 绝对权益
Y O@hE> absolute order of discharge 绝对破产解除令
n 5~=qQK2 absolute profit margin 绝对利润幅度
CgVh\4,a absolute value 实值；绝对值
<\, & :< absolutely vested interest 绝对既得权益
UvPp~N 7, absorbed cost 已吸收成本；已分摊成本
gf0PMc3l absorption 吸收；分摊；合并
/: #j ?c absorption rate 吸收率；摊配率；分摊率
PM~bM3Ei ACB Finance Limited 亚洲商业财务有限公司
OlEpid'Z acceptable form of reciprocity 合理的互惠条件
j6n2dMRvSE acceptable rate 适当利率；适当汇率
#" Fg%36Zd acceptance agreement 承兑协议
99F>n [5 acceptance for honour 参加承兑
4@DVc7\x$ acceptor 承兑人；接受人；受票人
X$Q2m{dR acceptor for honour 参加承兑人
B ;eW/#` accident insurance 意外保险
x 8 f6, Accident Insurance Association of Hong Kong 香港意外保险公会
RR x`}E9, accident insurance scheme 意外保险计划
#mgA/q?A accident year basis 意外年度基准
[zY!'cz? accommodation 通融；贷款
d@-wi%,^ accommodation bill 通融票据；空头票据
YO) ')& accommodation party 汇票代发人
LIr(mB"Y0 account balance 帐户余额；帐户结余
R]CZw;zS_ account book 帐簿
HR[ Q
?rg account collected in advance 预收款项
}US7 N w account current book 往来帐簿
uyL72( $ account of after-acquired property 事后取得的财产报告
&}zRH}s; account of defaulter 拖欠帐目
w`M]0'zls account payable 应付帐款
OYBotk]{1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
d4ic9u*D account receivable 应收帐款
M} O[`Fx{W account receivable report 应收帐款报表
s,84* 6u account statement 结单；帐单；会计财务报表
4$%`Qh >yA account title 帐户名称；会计科目
65lOX$*{- accountant's report 会计师报告
pz$_W Accountant's Report Rules 会计师报告规则
9n_ eCb)H accounting and auditing procedure 会计与审计程序；会计与核数程序
XK1fHfCEa Accounting Arrangements 《会计安排》
Tv`_n2J`2 accounting basis 会计基础
/r-8T>m accounting by Official Receiver 破产管理署署长呈交的帐目
xC)7eQn/R Accounting Circular 《会计通告》
w'd.; accounting class 会计类别
GSQfg accounting date 记帐日期；会计结算日期
7. %f01/i accounting for money 款项核算
-<O JqB Accounting Officer 会计主任
)j\r,9<K+5 accounting period 会计报告期；会计期
9#u }^t accounting policy 会计政策；会计方针
{U(Bfe^a, accounting practice 会计惯例
w]n 4KR4 accounting principle 会计准则
.SG0}8gW accounting record 会计记录
#xl ZU accounting report 会计报告
/ [0F6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xYmdCf@H Accounting Society of China 中国会计学会
_~ v-:w accounting statement 会计报表
w-lrnjs accounting system 会计制度；会计系统
^Ss<X}es- accounting transaction 会计事项；帐务交易
!@( M_Z' accounting treatment 会计处理
7 7`` 8, accounting year 会计年度
6!Qknk$ accretion 增值；添加
YQ52~M0L accrual 应计项目；应累算数目
o1U}/y+R\ accrual basis 应计制；权责发生制
w .tW=z5 accrual basis accounting 应计制会计；权责发生制会计
>
9o{(j accrue 应累算；应计
j?( c}!} accrued benefit 应累算利益
?J<T accrued charges 应计费用
:H{Bb{B% accrued cumulative preference share dividend 应累算的累积优先股股息
i9KTX%s5^ accrued expenses 应累算费用
Ga.0Io&}C accrued interest payable 应付利息；应计未付利息
{h,_"g\V accrued interest receivable 应收利息；应计未收利息
[1<(VyJ}ye accrued right 累算权益
02,W~+d1 accruing profit 应累算的利润
&uPDZ#C- accumulated fiscal reserve 累积财政储备
dnix:'D1 accumulated profit 累积利润；滚存溢利
6 zuze0ud accumulated reserve 累积储备
k'x #t( accumulation of surplus income 累积收益盈余
(e(Rr 4 acquired assets 既得资产
)R~a;?T_c0 acquisition 收购；购置；取得
2@fa
rx: acquisition cost 购置成本
+ 1x)z~q= acquisition expenses 购置费用
zFOL(s.h|0 acquisition of 100% interest 收购全部股权
!Pw$4 8cg acquisition of control 取得控制权
q=njKC acquisition of fixed assets 购置固定资产
;:U<ce= acquisition of shell “买壳”
O'OFz}x), acquisition price 收购价
A9t8`|1"%H act of God 天灾
M</Wd{.g" acting partner 执事合伙人
p/N 62G active market 买卖活跃的市场；交投畅旺的市场；旺市
+SyUWoM active partner 积极参与的合伙人
b]w[*<f? active trading 交投活跃
0:. 6rp actual circulation 实际流通
":V%(c actual cost 实际成本
X3AwM%,! actual expenditure 实际开支；实际支出
M"B@M5KT actual income 实际入息；实际收入；实际收益
E.9^&E}PG actual market 现货市场
cg{Gc]'1# actual price 现货价；实际价格
@/LiR>, actual profit 实际利润
I
:@|^PYw actual quotation 实盘；实际价位；实际报价
`&H04x"Y$> actual year basis 按实际年度计算
Y_+
SA|s actuals 实货
y[7C% W j actuarial investigation 精算调查
/,X7.t_- actuarial principle 精算原则
O MvT;Vgg actuarial report 精算师报告
} #qQ2NCH Actuarial Society of Hong Kong 香港精算学会
$.9 +{mz actuarial valuation 精算师估值
'<W<B!HP5Z actuary 精算师
!x8kB
Di, ad referendum agreement 暂定协议；有待覆核的协定
L $SMfx ad valorem duty 从价税；按值征税
T!(sZf ad valorem duty system 从价税制
TywK\hH ad valorem fee 从价费
[ T-*/}4$ ad valorem tariff 从价关税
?]5Ix1 additional allowance 额外免税额
(V!0'9c additional amount for unexpired risk 未过期风险的额外款额
PGkCOmq additional assessable profit 补加应评税利润
C;pti r1G; additional assessment 补加评税
JDKLKHOMZ additional commitment 额外承担
Ts#pUoE~+H additional commitment vote 额外承担拨款
Wa<-AZnh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9ZhDZ~)p, additional dependent parent allowance 供养父母额外免税额
gX_SKy additional provision 额外拨款
]hL:33 additional stamp duty 附加印花税
u3ST; additional tax 补加税罚款；补加税款
L@ ?e:* h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
12 -EDg/1 adjudged bankrupt 被裁定破产
}Bi@?Sb adjudicated bankrupt 裁定破产人
B>, A(X& adjudication fee 裁定费；评定印花税额手续费；评估契据费
e+{BJN
vz adjudication of bankruptcy 裁定破产；宣告破产
lA]N04 d adjudication of insolvency 裁定无力偿还债务
_CL{ I Y adjusted actual 经调整的实数；调整后的实数
m d_g}N(C adjusted current assets 经调整的流动资产；调整后的流动资产
me:iQ.g adjusted figure 经调整的数字；调整后的数额
\+9;!VWhl adjusted liabilities 经调整的负债；调整后的负债
JL``iA adjusted loss 经调整的亏损；调整后的亏损
c@9##DPn 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
Ok,HD7 adjusted profit 经调整的利润；调整后的利润
(Igu:= adjusted surplus 经调整的盈余额；调整后的盈余额
#n#HzbT adjusted value 经调整的价值；调整后的价值
>x *)GPDa adjustment 调整；修订；理算〔保险〕
FllX za) adjustment centre 调剂中心
`6}Yqh)) adjustment lag 调整过程的时间差距；调整时差
5# 2jq<D adjustment mechanism 调整机制
#Skj#)I" adjustment of loss 亏损调整
;P8(Zf3wJb adjustment process 调整过程；调整程序
&//2 eL adjustment range 调整幅度
TA| s@T{ administered exchange rate 受管制汇率
?9Ma^C;} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E>" 8 / administration expenses 行政费用
($'V& x8T administration fee 手续费；行政费
.lr5!Stb administration in bankruptcy 破产管理
#"<?_fao~ administration order 遗产管理令
J
3B`Krh administrator 管理人；遗产管理人
H nd+l)ng administrator of the estate 遗产管理人
7gr^z)${J admission of debt 债项承认书
GL`tOD:P" admission of proof 接纳债权证明
0#^Bf[Dn advance 放贷款项；垫付款项；预支款项；预付款项
,Y-S( advance account 暂支帐目；预付款帐户
[4: Yi {> advance compensation 预付补偿金
#QS?s8IrW advance from shareholder 股东垫款
C99&L3bz^( advance pending reimbursement 预支以待日后付还
%{"dP%|w4} advanced economy 先进经济体系
kIX)oD}c advancement 预付；预付财产
86qcf"?E advances warrant 垫款令
3daC;;XO advancing 贷出
:X Lp adverse balance 逆差
2lo:a{}j adverse exchange 逆汇
|EEi&GOR(y advertisement addressed to shareholders 在报章刊登的致股东通告
&Sa~/!M advice for collection 托收通知书
7D9]R#-K advice of drawing 提款通知书；汇票通知书
]Zk}ZG>6 advice of payment 付款通知
o[^Q y(2~ Advisory Committee [Securities and Futures Commission]
-yl;3K]l 谘询委员会〔证券及期货事务监察委员会〕
}uiPvO+&p Advisory Committee on Diversification 经济多元化谘询委员会
a
ea0+,; affidavit 誓章；遗产申报誓章
mr qaM2,(I affidavit of no receipt 述明无收款的誓章
g>T affiliate 联号；联营公司；附属公司
d' OGVN affiliated company 附属公司；联号；联营公司
USFg_sO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
87}(AO) affordability 负担能力
(l_:XG)7~b African Development Bank [AfDB] 非洲开发银行
x,uBJ after-acquired property 事后取得的财产
rs_h}+6"s after-hours dealing 市后交易
Pk:zfC?4 after-tax profit 税后盈利；税后利润；税后溢利
^vaL 8+ agency agreement 代理协议
5k~\or 5_ agency expenses 代理机构的开支
m9!DOL1pl agency fee 代理费
A_F0\ EN* Agency Law 《代理法》
}*Zo6{B- agent 代理人；承销人
- wWRm agent of company 公司代理人
bw5T2wYZ agent's fee 代理人费；经纪费
U(Z!J6{c aggregate 总计；总数；总体数字
Cm410 =b aggregate amount 总款额；总额
,J& 9kYz aggregate assets and liabilities 总体资产与负债
x`L+7,&n aggregate at constant price 按固定价格计算的总体数字
E-F 5y aggregate demand 总需求
WUY,. 8 aggregate gross position 总持仓量
RY<%'\A`~ aggregate limit 总限额
[xf$VkjuF aggregate of salaries tax 合计薪俸税
`M0 YAiG aggregate performance 总体表现；总体业绩
(
OXY^iq aggregate supply 总体供应
p[ Hr39o aggregate surplus 总盈余
Fv@tD4I> aggregate total 整体总额
U{HML| aggregate value 总值；合计价值
x W0Z'== aggregated basis 合计基准
x?=B\8m aggregated net chargeable income 合计应课税入息实额
}AJ L,Q7q aggregation 合并计算；合计；总和
=y<0 UU aggregation of incomes of husband and wife 夫妇入息合并计算
Gnv!]c&S>l aggregation of property 财产的总和
{$|/|* agio 差价；贴水
I=5dYq4 l 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》
i*68- n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
--A&TV 《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》
BV1u,<T" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&g
{<HU?BT 《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 GAh7Sop Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2rmNdvvrk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C5;wf3 agreement for a settlement 授产协议
bQj`g2eyM agreement for assignment 转让协议
B j= @&; agreement for sale 售卖协议；买卖协议
= ]d^3bqN agreement for sale and purchase 买卖协议
`-u7 I agreement for the payment of interest 支付利息协议
:*cHA agreement for the repayment of money 还款协议
ThiN9! Y agreement of reinsurance 再保险协议
xU:4Y0y8 Agricultural Bank of China 中国农业银行
`0z/BCNB air passenger departure tax 飞机乘客离境税
B.RRdK+: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y;r"+bS8 airport tax 机场税
#<]Iz'\` alcohol duty 酒精税
Q0WY$w1 < alienation 让与；让渡；转让
x G ^f alimony 生活费；赡养费
zQ<88E&&Xs All Ordinaries Index [AOI] 所有普通股指数
2NYi-@mr all risks 全险；综合险
F1J#Y$q~L
All Sales Record for Stock Market 《股票市场成交报告》
IX.sy Allied Capital Resources Limited 新联财务有限公司
V]m^7^m3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dk8y>uLr_ allocation letter 拨款信件
qCQu^S' iD allocation of fund 分配款项；预留款项
I{EIHD< allocation of profit 利润分配；溢利分配
?b"Vj+1:x allocation warrant 拨款令
m/{Y]D{2 allotment 分配；配股
,ex]$fQ' allotment notice 股份配售通知；配股通知
,jTPg/r allotment of shares 股份分配
BCBU b allowable 可获宽免；免税的
#fN/LO allowable business loss 可扣除的营业亏损
L^)qe^%3 allowable expenses 可扣税的支出
C/ allowance 免税额；津贴；备抵；准备金
*_#&"(P allowance for debts 债项的免税额
g&kH'fR 8 allowance for depreciation by wear and tear 耗损折旧免税额
SM$\;)L allowance for funeral expenses 殡殓费的免税额
G:DSWW} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b Oe<\Y$ allowance for repairs and outgoings 修葺及支出方面的免税额
>] -<uT_ allowance to debtor 给债务人的津贴
p7$3`t 6u alteration of capital 资本更改
*w|iu^G alternate trustee 候补受托人
P8IRH#ED amalgamation 合并
5Xj|:qz<( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!?6.!2 ambit of charges 征税范围；收费范围
yi|:}K$ amended valuation 经修订的估值
s&0*'^'O[S American Commodities Exchange 美国商品交易所
j3LNnZY American Express Bank Limited 美国运通银行
0R*}QXph American Stock Exchange 美国证券交易所
zu<>" 5}] amortization 摊销
:v#8O~ amount due from banks 存放银行同业的款项
ey*,StT5a amount due from banks abroad 存放海外银行同业的款项
2]3G1idB amount due from holding companies 控股公司欠款
;M-,HK4= amount due from local banks 存放本港银行同业的款项
j
C9<hLt amount due to banks 银行同业的存款
tI'e ctn amount due to banks abroad 海外银行同业的存款
\Qi qcD9Y amount due to holding companies 控股公司存款
/3s@6Ex}E amount due to local banks 本港银行同业的存款
%;
qY '+ amount due to outport banks 外埠银行同业的存款
@BXaA 0F4 amount for note issue 发行纸币的款额
Kn. iyR amount of bond 担保契据的款额
?`"<DH~:0B amount of consideration 代价款额
Bu' :2"7 amount of contribution 供款数额
TG?fUD V amount of indebtedness 负债款额
pj+tjF6Np amount of principal of the loan 贷款本金额
4L!e=>as"1 amount of rates chargeable 应征差饷数额
PYaOH_X. amount of share capital 股本额
}^Z< dbt amount of sums assured 承保款额
t:disL& !E amount of variation 变动幅度
y/H8+0sEk amount of vote 拨款数额
gsi<S6DQ8 amount payable 应付款额
A>5S] amount receivable 应收款额
F=V oFmF @ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a0 qj[+ analysis 分析
0O_E\- = ancillary risk 附属风险
Q6xgL x[ annual account 周年帐目；周年帐目报表；年度决算；年结
sv @}x [L annual accounting date 年结日期
[|jIC annual allowance 每年免税额；年积金；年度津贴；年津
,rXW`7!2 annual balance 年度余额
bu;vpNa annual disposable income 每年可动用收入
u$\Tg3du2 annual estimates 周年预算
~O8] 3+U annual fee 年费
y^ 3,X_ 0 annual general meeting 周年大会
|]I# CdO annual growth rate 年增率；每年增长率
,d5ia4\K annual long-term supplement 长期个案每年补助金
{8_:4`YZ annual pensionable emolument 可供计算退休金的年薪
S~ }$Ly@ annual report 年报
fq{I $syY Annual Report on the Consumer Price Index 《消费物价指数年报》
{<"[D([ annual return 周年报表；周年申报表；每年报税表格
Mg&HRE Annual Return Rules 《周年报表规则》
%bN"bxv^ annual review of consumer prices 每年消费物价回顾
UX?X]ZYVR annual roll-forward basis 逐年延展方式
#i6[4X? annual salary 年薪
R+C+$?4NG annual statement 年度报表；年度决算表
-)<JBs> 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
WGluZhRuT3 annuitant 年金受益人
*SWv *s D annuity 年金
;>sq _4_ annuity contract 年金合约
[]!tT-Gzy annuity on human life 人寿年金
cz$c) It antecedent debt 先前的债项
WtMcI>4w ante-dated cheque 倒填日期支票
cS+?s=d anticipated expenditure 预期开支
p {w}
anticipated net profit 预期纯利
N{|[R
anticipated revenue 预期收入
&MBOAHhze anti-inflation measure 反通货膨胀措施
I)qKS@ anti-inflationary stance 反通货膨胀立场
j^: b-:F apparent deficit 表面赤字
A-}PpH~.Z apparent financial solvency 表面偿债能力
+ESX.Vel apparent partner 表面合伙人
CR P7U application for personal assessment 个人入息课税申请书
[@jp9D
H application of fund 资金应用
RiwEuY application to release as liquidator and to destruct the books of accounts and documents
yZQ1]
'^31 申请免除清盘人职务及毁灭帐簿与文件
l@ (t^68OD appointed actuary 委任精算师
Z(#XFXd appointed auditor 委任核数师；委任审计师
_ak.G= appointed trustee 委任的受托人
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eL}l appointer 委任人
<1v{[F_ apportioned pro rata 按比例分摊
'Wd3`4V$ apportionment 分配；分摊
jp"XS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X+fu hcn apportionment formula 分摊方程式
K%o6hBlk_ apportionment of estate duty 遗产税的分摊
(8+.# 1!* appraisal 估价；评估
hrUm} @d appreciable growth 可观增长
d91I appreciable impact 显着影响
Sz ^TG F appreciable increase 可观增长
&:IfhS appreciation 增值；升值
jqV)V> M. appreciation against other currencies 相对其他货币升值
0q-0zXlSL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZK W@pW]U appreciation tax 增值税
}//8$ Z<( appropriation 拨款；拨用；拨付
2&3e AJC appropriation account 拨款帐目
yO n H&Jj Appropriation Bill 拨款法案
!]n{l_5r appropriation-in-aid system 补助拨款办法
uMljH@xBc approved assets 核准资产
]=O{7# approved basket stock 认可一篮子证券
UXXqE4x approved budget 核准预算
bgkbwE approved charitable donation 认可慈善捐款
yL^M~lws approved charitable institution 认可慈善机构
_:/Cl9~ approved currency 核准货币；认可货币
\3J+OY approved estimates 核准预算
77Q4gw~2U approved estimates of expenditure 核准开支预算
.N'%hh approved overseas insurer 核准海外保险人
s:qxAUi\/ approved overseas trust company 核准海外信托公司
x0N-[//YV approved pooled investment fund 核准汇集投资基金
n3-GnVC][ approved provident fund scheme 认可公积金计划
A ?%XO
% approved provision 核准拨款
%`t]FV^# approved redeemable share 核准可赎回股份
*rujdQf approved regional stock 认可地区性证券
i!/ h3%= approved retirement scheme 认可退休金计划
I_R5\l}O+D approved subordinated loan 核准附属贷款
TZvBcNi arbitrage 套戥；套汇；套利
&z{dr ~ arbitrageur 套戥者；套汇者
~)oWSo5ll arbitrary amount 临时款项
b6rzHnl{ arrangement 措施；安排；协定
HXl r arrears 欠款
-;W\f<q] arrears of pay 欠付薪酬
G~ Q*:m arrears of revenue 逾期未收税款；逾期未收的帐项
8Iqk%n~( articles of association 组织章程；组织细则；组织章程细则
"RR./e)h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V{/)RZ/ ascertainment of profit 确定利润
I\F=s-VVY "Asia Clear" “亚洲结算系统”
# L).BM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}kgjLaQ^N Asian Development Fund [ADF] 亚洲发展基金
%BT)oH} Asian dollar bond 亚洲美元债券
QBN=l\m+ Asian dollar market 亚洲美元市场
$A5 B{2 Asian dollar rate 亚洲美元利率
soFvrl^Ql+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@eAGN|C5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q} k_#w asked price 沽盘；喊价；索价；卖方报价
7k[`]:*o assessable income 应评税入息
=]2RC1#}e assessable loss 应评税亏损
MfZ}xu assessable profit 应评税利润
|yId6v assessable value 应评税值
* 7 z N assessed profit 估定利润
8Pnqmjjj assessed value 经评估价值
tOlzOBzR assessment 评税；评定；估价；评税单
9phD5b~j assessment number 评税编号；估价编号
9 >} (]T assessment of additional tax 补加税评税
!Ed<xG/ assessment of performance 业绩评估；实绩评价
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D&R\ Assessor 评税主任
(<AM+| asset price bubbles 资产价格泡沫
{ 8|Z}?I asset-backed securities 具资产保证的证券
?()E5 4y assets accretion 资产增值
]ZU:%Qhu assets and liabilities 资产与负债
KY(l< pm assets betterment statement 资产递增表；资产改进表
[W8iM7D assets lending 实物放款；有抵押贷款
|n-a\ assets of the company passing on the death 死者去世时转移的公司资产
7!` C TE assets pledged as security for liabilities 用作负债抵押的资产
8gu7f;H/k assets portfolio 资产投资组合
#7cf 8y assets price 资产价格
F(J!dG5# assets quality 资产质素
%'D:bi5 assets realization 资产变现
Xbsj:Ko]]U assets refinancing arrangement 资产再集资安排
A<*tn?M] assets securitization 资产证券化
tZc.%TU assets situated outside Hong Kong 在香港以外地方的资产
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WHf assets stripping 削减资产；拆卖资产
=."WvBKg assets value 资产值
s/p>30F g assignee 承让人
9b=^"K assignment 转让；转让书；转让契
2 kmna/Qa6 assignment of interest 权益转让
sL[(cX?;2 assignment of letters patent and trade mark 专利证书及商标转让
j_YZ(: = assignment of property 物业转让；物业转让书
5D02%U2N)G assignment right 转让权
EcS-tE 4% assignor 转让人
bW 79<T'+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
ko7-%+0|] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j)lM:vXR associate member 附属会员
MlcoOi! associated body corporate 相联法人团体
%(wsG Nd associated company 相联公司；联属公司
dA M ilTo associated corporation 相联法团
-$!Pf$l@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Af!
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K= 公认会计师公会〔英国〕
7+2a G Association of Futures Exchange Brokers 香港期货经纪协会
*F4G qX3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+XaO?F[c association of underwriters 承保人组织
_c7 assumption of control 接管
kdueQ(\ assurance 担保；保险；转易；转易书
s"^YW+HMb assurance of interest 权益的转易
qT-nD} at 19XX price 按一九ＸＸ年价格计算
yrv SbqR at a discount 按赔价计算；按贴水价格计算；打折扣
A5>gLhl7 at a premium 按溢价计算；按升水价格计算
SUFaHHk@/b at call 通知付款；按通知
m} F Ce at constant market price 按固定市价计算
O.40^u~ at constant price 按固定价格计算
I B]VPj5 at cost 按成本计算
&V,-W0T_ at current market price 按当时市价计算；按现时市价计算
4 *2>R8SX~ at current price 按当时价格计算；按现时价格计算
TQxc?o at factor cost 按要素成本计算；按生产要素成本计算
/\Y%DpG$ at money-of-the-day price 按付款当日价格计算
~ @"Qm;}
" at or better 按指定或较佳价位〔买卖指令〕
G4`sRa T. at par 按面值计算；平价
p=P0$P+KM at sight 见票即付
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at the close 按收市盘
M6 >\R$ at the opening 按开市盘
/-<m(72wF attestation 见证；见证条款
n*8RYm)? at-the-money option 平价期权
Dm`U|<o attorney 受权人；受托代表人
%w|3: attornment 新拥有人承认书
]V]@Zna@g attributable profit 可归属利润
J;]@?( attributable share value 可归属股份价值
NB6h/0*v Auckland Stock Exchange 奥克兰证券交易所
#L*@~M^] auction 拍卖
%cjGeS6} auctioneer 拍卖商
KL_}:O68 audit 审计；核数
}Us$y0W\ Audit Commission 审计署
@snLE?g j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x `|tT%q@l 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J$ih|nP audit review 帐目审查
+`vZg^_c` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qZ ]VS/5A audited account 审计帐目；经审计的帐目
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)u,Oa audited annual account 经审计的周年帐目
0 dX= audited balance sheet 经审计的资产负债表
-"^WDs auditor 核数师；核数主任；审计师
';L^mxh auditor's certificate 核数师证明书；审计师证明书
O=?X %m # auditor's report 核数师报告；审计师报告
y.]]V"'2 Aussie bond 澳元债券
(( I BaEq austerity budget 紧缩预算
!iz vY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^Th"` Av5 Australia All Ordinaries Index 澳洲所有普通股票指数
B c@r*zb Australian Dollar [AUD] 澳元
0 Ln5e.& Australian Options Market 澳大利亚期权市场
1R~WY'Ed Australian Securities Commission 澳洲证券事务监察委员会
25@j2K ( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L}S4Zz18 Australian Stock Exchange 澳大利亚证券交易所
?kxWj(D Austrian Schilling [ATS] 奥地利先令
2B?i2 [a, authentication 认证；鉴证
2]3Jb{8FI> authority to purchase 委托购买证；委购书
JGNxJ S<] authorization 认可；核准；授权；授权书
pxnUe1= authorization by direction 指示授权
7;-i_&vws authorization by instruction 指令授权
qN,FX# DP authorization by warrant 令状授权
vgp%;-p( authorization of unit trust 单位信托的认可
CH+& authorized agent 指定代理人
4 AmF ^H authorized capital 法定资本
jHw2Q8s|R authorized clerk 出市员
{E HG | authorized dealer 认可交易商
4g^+y.,r_f authorized financial institution 认可财务机构
"}aM*(l+\ authorized fund 认可基金
_!p$4 7 authorized fund house 获授权的基金公司；认可基金公司
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{p authorized institution 认可机构
e ;u8G/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4W-+k authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
->9xw authorized insurer 获授权保险人；获认可承保人
"@? kxRn! authorized investment 特准投资项目
Nn 7@+g) authorized person 获授权人
05LQh authorized representative 获授权代表
2/q=l? authorized share capital 法定股本
]<z(Rmn`Q automated quotation system 自动报价系统
xVX||r rh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^aWNtY'
: 自动交易系统〔香港期货交易所有限公司〕
n L20}"$E automatic adjustment mechanism 自动调整机制
O ;t?@!_ automatic adjustment system 自动调整系统
G6bg ~V5Q: Automatic Clearing House 自动票据交换所
R*f R? automatic exchange rates accumulation system 自动化汇率累集系统
myX0<j3G5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>^HTghgRD automatic teller machine [ATM] 自动柜员机
w:+#,,rwzV autopay 自动转帐
Bzt`9lg available assets 可用资产
E }j8p_p available fiscal reserve 现存财政储备
zFQkUgb available profit 可用利润
Y rnqi-P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g'7hc~= average 平均；平均数；海损
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average basic salary 平均基本薪金
RYaof W average consumer expenditure 平均消费开支；一般消费开支
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mSM average cost 平均成本
~, -O average cost of land production 增辟土地平均成本
^#nWgo7{7 average daily turnover 平均每日成交额
)# Bfd(F average daily wage rate 平均每日工资率
}@6
%yR average expenditure pattern 平均开支模式
Lbkn Sy C average growth rate 平均增长率
2/N*Uk 0 average net fixed assets 固定资产平均净值
F;@&uXYgc average of relatives 相对价格平均数
l;kZS average price 平均价格
g}KZL-p4\m average propensity to consume 平均消费倾向；一般消费倾向
*uM*)6O 3 average propensity to save 平均储蓄倾向；一般储蓄倾向
b u9&sQ; average rate 平均率
S ylsp%A average revenue 平均收入；平均收益
6+#cyKj average stock 平均库存；平均存货
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uw&f;/E average yearly rent 平均年租
;CBdp- BUj avoidance of double taxation 避免双重课税
`I{Q,HQ7 avoidance of tax 避税
