A:
ZKTOif} A share Ａ股；甲类股份
n5 dFp%k abatement of tax 减税；减扣免税额
|>a sGP ABN AMRO Bank N.V. 荷兰银行
$wUFHEl above-the-line expenditure 线上项目支出；经常预算支出
N%!8 I above-the-line receipt 线上项目收入；经常预算收入
mh;<lW\K/Z ABSA Asia Limited 南非联合亚洲有限公司
b[,J-/;JNL absolute change 绝对数值变更
:U!kn b"/> absolute expenditure 实际开支
ez_qG=J . absolute guideline figure 绝对准则数字
UR6.zE4=_ absolute interest 绝对权益
,<n >g; absolute order of discharge 绝对破产解除令
xlG/$`Ab absolute profit margin 绝对利润幅度
W( IT s}O absolute value 实值；绝对值
z/u;afB9q absolutely vested interest 绝对既得权益
{Y-<#U~iH absorbed cost 已吸收成本；已分摊成本
T8E=}!68w} absorption 吸收；分摊；合并
uTGd{w@]0| absorption rate 吸收率；摊配率；分摊率
1P(rgn:8e ACB Finance Limited 亚洲商业财务有限公司
rLO1Sv acceptable form of reciprocity 合理的互惠条件
wjW>#DE acceptable rate 适当利率；适当汇率
@ qWgokf acceptance agreement 承兑协议
r #
MJ acceptance for honour 参加承兑
T X.YTU acceptor 承兑人；接受人；受票人
_cdrz)T acceptor for honour 参加承兑人
@ S aU2 accident insurance 意外保险
s7=CH Accident Insurance Association of Hong Kong 香港意外保险公会
V8ka*VJ(B accident insurance scheme 意外保险计划
B9pro%R1Bo accident year basis 意外年度基准
j+A Ahn accommodation 通融；贷款
=?>f[J5 accommodation bill 通融票据；空头票据
q1 5t7-Z6 accommodation party 汇票代发人
PPO*&=!] account balance 帐户余额；帐户结余
ogQY"c8 account book 帐簿
'PRsZ`x. account collected in advance 预收款项
v'uWmL7C account current book 往来帐簿
j:K>3?
account of after-acquired property 事后取得的财产报告
eAN]*: ]g account of defaulter 拖欠帐目
s^+h> account payable 应付帐款
| k$^RU<OF account payee only [A/C payee only] 只可转帐；存入收款人帐户
!Kr|04Qp#x account receivable 应收帐款
Q!8AFLff4 account receivable report 应收帐款报表
\}Fx'' account statement 结单；帐单；会计财务报表
U 2am1} account title 帐户名称；会计科目
k4jZu ?\C] accountant's report 会计师报告
Wr H7tz Accountant's Report Rules 会计师报告规则
4b]/2H accounting and auditing procedure 会计与审计程序；会计与核数程序
-(9>{!",J Accounting Arrangements 《会计安排》
zu}oeAQc$ accounting basis 会计基础
_<pSCR0 accounting by Official Receiver 破产管理署署长呈交的帐目
^6j: lL Accounting Circular 《会计通告》
S0 ( ).2# accounting class 会计类别
m`
^o<V& accounting date 记帐日期；会计结算日期
!_CBf #0 accounting for money 款项核算
_$%.F| : Accounting Officer 会计主任
_7r<RZ accounting period 会计报告期；会计期
R GF anP accounting policy 会计政策；会计方针
vgY )
L accounting practice 会计惯例
<uZ
r.X accounting principle 会计准则
6lw) L accounting record 会计记录
Q qG f* accounting report 会计报告
.%;`: dtj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1y@d`k`t: Accounting Society of China 中国会计学会
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accounting statement 会计报表
8qGK"%{ ~ accounting system 会计制度；会计系统
("-Co,4ey accounting transaction 会计事项；帐务交易
ApHs`0=( accounting treatment 会计处理
[4 L[.N@ accounting year 会计年度
A\p'\@f accretion 增值；添加
]OIB;h;3 accrual 应计项目；应累算数目
Hx[YHu
KL^ accrual basis 应计制；权责发生制
ax$ashFO/! accrual basis accounting 应计制会计；权责发生制会计
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%%n'xmm accrue 应累算；应计
tY~gn|M accrued benefit 应累算利益
.vsrZ_y? accrued charges 应计费用
AjBwj5K accrued cumulative preference share dividend 应累算的累积优先股股息
_N!L?b83P accrued expenses 应累算费用
2"+8NfFl accrued interest payable 应付利息；应计未付利息
yh0zW
$ accrued interest receivable 应收利息；应计未收利息
*R1 m= accrued right 累算权益
IcmTF #{D accruing profit 应累算的利润
AyH hq8Y accumulated fiscal reserve 累积财政储备
~I[Z 2&I accumulated profit 累积利润；滚存溢利
zOJ4I ^^ accumulated reserve 累积储备
KMC] < accumulation of surplus income 累积收益盈余
\]RPxM:_> acquired assets 既得资产
6;s.%W acquisition 收购；购置；取得
PyQt8Q lz acquisition cost 购置成本
pQv`fr= acquisition expenses 购置费用
]DVZeI03@ acquisition of 100% interest 收购全部股权
k4:$LFw@ acquisition of control 取得控制权
K|JpkEw acquisition of fixed assets 购置固定资产
D5lzrpg _e acquisition of shell “买壳”
dqF]kP,VG acquisition price 收购价
t;005 ]'Mp act of God 天灾
)e&U'Fx acting partner 执事合伙人
/)RyRS8c active market 买卖活跃的市场；交投畅旺的市场；旺市
ILi{5L active partner 积极参与的合伙人
,z<J`n active trading 交投活跃
=rSJ6'2(" actual circulation 实际流通
BG ,ln(Vz actual cost 实际成本
6S]K@C=r actual expenditure 实际开支；实际支出
*IBT!@*Q& actual income 实际入息；实际收入；实际收益
SSG57N-T actual market 现货市场
fz/Ee1T\ actual price 现货价；实际价格
Y%<y`]I actual profit 实际利润
eS(hLXE!7 actual quotation 实盘；实际价位；实际报价
r7B.@+QK actual year basis 按实际年度计算
ToMvP B); actuals 实货
zT$-% actuarial investigation 精算调查
4lrF{S8 actuarial principle 精算原则
| v,%!p s actuarial report 精算师报告
9N1Uv,OtB Actuarial Society of Hong Kong 香港精算学会
{A!1s; actuarial valuation 精算师估值
-u)f@e actuary 精算师
=' %r"_`} ad referendum agreement 暂定协议；有待覆核的协定
\j
C[|LM& ad valorem duty 从价税；按值征税
0
D^d-R, ad valorem duty system 从价税制
fny|^F]w ad valorem fee 从价费
RcJ.=?I! ad valorem tariff 从价关税
bO 8 >w9MF additional allowance 额外免税额
yM* CA,(c additional amount for unexpired risk 未过期风险的额外款额
TA;r additional assessable profit 补加应评税利润
."`mh&+` additional assessment 补加评税
>]b>gc? 3 additional commitment 额外承担
s VXIR additional commitment vote 额外承担拨款
9*fA:*T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q!UN<+k\h additional dependent parent allowance 供养父母额外免税额
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jSr additional provision 额外拨款
=VA5!-6<Uq additional stamp duty 附加印花税
rl:6N*kK additional tax 补加税罚款；补加税款
X}j WNN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]QM{aSvXA adjudged bankrupt 被裁定破产
Iv,Ub_Ll9 adjudicated bankrupt 裁定破产人
2rxZN\gyL adjudication fee 裁定费；评定印花税额手续费；评估契据费
T''PzY!Qf adjudication of bankruptcy 裁定破产；宣告破产
tE|W8=be/ adjudication of insolvency 裁定无力偿还债务
O*qSc^ 9q adjusted actual 经调整的实数；调整后的实数
Ml-GAkgG adjusted current assets 经调整的流动资产；调整后的流动资产
+]?/c>M adjusted figure 经调整的数字；调整后的数额
wW q(|" adjusted liabilities 经调整的负债；调整后的负债
Buxn!s adjusted loss 经调整的亏损；调整后的亏损
?a)X)#l Q 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
Mw{0A\6 adjusted profit 经调整的利润；调整后的利润
p7SX,kpt> adjusted surplus 经调整的盈余额；调整后的盈余额
kT7x
!7C adjusted value 经调整的价值；调整后的价值
<HY K9{Q adjustment 调整；修订；理算〔保险〕
LYTx8 adjustment centre 调剂中心
SNLZU%jan adjustment lag 调整过程的时间差距；调整时差
sd(Yr6~.. adjustment mechanism 调整机制
Z]L_{=* adjustment of loss 亏损调整
R1,.H92 adjustment process 调整过程；调整程序
k&JB,d-mJ% adjustment range 调整幅度
*\gS 2[S administered exchange rate 受管制汇率
\/qo2'V
j` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;Gf,I1d}{ administration expenses 行政费用
<V`1?9c7D1 administration fee 手续费；行政费
7E0L-E=. administration in bankruptcy 破产管理
ajr);xd administration order 遗产管理令
_ ^ Jhn cL administrator 管理人；遗产管理人
!V%h0OE\ administrator of the estate 遗产管理人
whH_<@! admission of debt 债项承认书
JXT%@w>I admission of proof 接纳债权证明
Z}X oWT2f advance 放贷款项；垫付款项；预支款项；预付款项
,=Q;@Z4 vJ advance account 暂支帐目；预付款帐户
,Z3 (`ftC advance compensation 预付补偿金
B7'rbc' advance from shareholder 股东垫款
f{i~hVF advance pending reimbursement 预支以待日后付还
2Ra} &ie advanced economy 先进经济体系
R=7,F6. advancement 预付；预付财产
nky%Eb[\ advances warrant 垫款令
Re[x$rw advancing 贷出
So6ZNh9 adverse balance 逆差
B|fh 4FNy adverse exchange 逆汇
v d{`*|x advertisement addressed to shareholders 在报章刊登的致股东通告
;FQ<4 PR$ advice for collection 托收通知书
k 4HE'WY advice of drawing 提款通知书；汇票通知书
S*aMUV& advice of payment 付款通知
\r.{Ru Advisory Committee [Securities and Futures Commission]
0fOx&"UAB 谘询委员会〔证券及期货事务监察委员会〕
Q4H(JD1f) Advisory Committee on Diversification 经济多元化谘询委员会
h4iz(* affidavit 誓章；遗产申报誓章
Y5dt/8Jo affidavit of no receipt 述明无收款的誓章
\O zPDN affiliate 联号；联营公司；附属公司
[ClDKswq affiliated company 附属公司；联号；联营公司
2`Dqu"TWh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H$@5\pP> affordability 负担能力
\]:}lVtxS African Development Bank [AfDB] 非洲开发银行
i(Xz3L#( after-acquired property 事后取得的财产
v 0aV>-v after-hours dealing 市后交易
H\>0jr ` after-tax profit 税后盈利；税后利润；税后溢利
rd
)_*{ agency agreement 代理协议
G5l?c@o agency expenses 代理机构的开支
uGoySt&;( agency fee 代理费
c }-AD r9 Agency Law 《代理法》
5%6{ ePh{ agent 代理人；承销人
V/t/uNm agent of company 公司代理人
y^u9Ttf{ agent's fee 代理人费；经纪费
`] fud{ aggregate 总计；总数；总体数字
l* ap$1' aggregate amount 总款额；总额
g +RgDt9 aggregate assets and liabilities 总体资产与负债
^CBc~um2 aggregate at constant price 按固定价格计算的总体数字
c>$PLO^ aggregate demand 总需求
n% R l$ aggregate gross position 总持仓量
$~;h}I aggregate limit 总限额
-J6G=+ s/ aggregate of salaries tax 合计薪俸税
K|Cb6'' aggregate performance 总体表现；总体业绩
`SfBT1#5G aggregate supply 总体供应
;h"St0
aggregate surplus 总盈余
Hxr)`i46 aggregate total 整体总额
Z[Z3x6
6 aggregate value 总值；合计价值
q,Nhfo( aggregated basis 合计基准
/N8 >> g aggregated net chargeable income 合计应课税入息实额
.#OD=wkN0 aggregation 合并计算；合计；总和
gs:V4$(p4 aggregation of incomes of husband and wife 夫妇入息合并计算
4Ou5Vp&y aggregation of property 财产的总和
QjIn0MJ)Xm agio 差价；贴水
@CB&*VoB 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》
r3}Q1b& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\3hj/ 《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》
*x< 3 =9V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?cB:1?\j 《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》
<i$ud&D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ob_*fP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1; E^3j$ agreement for a settlement 授产协议
c e\|eN[ agreement for assignment 转让协议
L ,/(^0; agreement for sale 售卖协议；买卖协议
[6u8EP0xM agreement for sale and purchase 买卖协议
' J pCS agreement for the payment of interest 支付利息协议
E9bc pup agreement for the repayment of money 还款协议
v<AFcY agreement of reinsurance 再保险协议
*NjjF k=R Agricultural Bank of China 中国农业银行
C G0jZB#u air passenger departure tax 飞机乘客离境税
r7zS4;b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\UEO$~Km airport tax 机场税
\i.Yhl:O alcohol duty 酒精税
HZl//Uq alienation 让与；让渡；转让
-Pt']07E alimony 生活费；赡养费
= }!4%.$ All Ordinaries Index [AOI] 所有普通股指数
bd;?oYV~ all risks 全险；综合险
K;'s+ZD All Sales Record for Stock Market 《股票市场成交报告》
*dpKo&y Allied Capital Resources Limited 新联财务有限公司
xm*6I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
# *tWhXU allocation letter 拨款信件
n7 p,{ KSQ allocation of fund 分配款项；预留款项
xgQ&'&7l allocation of profit 利润分配；溢利分配
"q]r{0 allocation warrant 拨款令
g;eoH allotment 分配；配股
1"fbQ^4` allotment notice 股份配售通知；配股通知
T!YfCw.HZ allotment of shares 股份分配
; !9-I%e allowable 可获宽免；免税的
= lMs1}S9 allowable business loss 可扣除的营业亏损
T*"*##c allowable expenses 可扣税的支出
LcW:vV|'K allowance 免税额；津贴；备抵；准备金
7Ap==J{a allowance for debts 债项的免税额
xV\mS+#
allowance for depreciation by wear and tear 耗损折旧免税额
r^ Mu`*x* allowance for funeral expenses 殡殓费的免税额
0K:3 ?Ik allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"/ g\?Nce allowance for repairs and outgoings 修葺及支出方面的免税额
DlF6tcoI allowance to debtor 给债务人的津贴
8`Iz%rw&(J alteration of capital 资本更改
&<Iz?AVr alternate trustee 候补受托人
*Z}9S9YtN amalgamation 合并
gNaB^I Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8r\;8al l ambit of charges 征税范围；收费范围
Y7GHIzX amended valuation 经修订的估值
@\?QZX(H American Commodities Exchange 美国商品交易所
9k *1_ American Express Bank Limited 美国运通银行
Mrly(*!U"@ American Stock Exchange 美国证券交易所
sIz*r Gz amortization 摊销
:YUQK y amount due from banks 存放银行同业的款项
!)//b] amount due from banks abroad 存放海外银行同业的款项
g&?RQ amount due from holding companies 控股公司欠款
"V>p amount due from local banks 存放本港银行同业的款项
J5#shs[M: amount due to banks 银行同业的存款
7f_tH_( amount due to banks abroad 海外银行同业的存款
m IYM+2p amount due to holding companies 控股公司存款
2 e9lk$ amount due to local banks 本港银行同业的存款
,@Ae o9} amount due to outport banks 外埠银行同业的存款
d#cEAy amount for note issue 发行纸币的款额
5 `A^"}0 amount of bond 担保契据的款额
5-B % 08T amount of consideration 代价款额
S7kZpD $ amount of contribution 供款数额
;-"'sEu} amount of indebtedness 负债款额
%^ LwLyoVM amount of principal of the loan 贷款本金额
w(cl,W/w amount of rates chargeable 应征差饷数额
I%'6IpR"d amount of share capital 股本额
NA{?DSP amount of sums assured 承保款额
>!BZ>G2 amount of variation 变动幅度
P~9y}7Q\ 0 amount of vote 拨款数额
'nP;IuMP amount payable 应付款额
PlC8&$ amount receivable 应收款额
p;P
cD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BW{&A&j analysis 分析
Q$:>yveR* ancillary risk 附属风险
lEr_4!h$rZ annual account 周年帐目；周年帐目报表；年度决算；年结
H^J waF annual accounting date 年结日期
-;RW)n^n annual allowance 每年免税额；年积金；年度津贴；年津
}WM!e" annual balance 年度余额
"]kq,j^] annual disposable income 每年可动用收入
$guaUe[x annual estimates 周年预算
yN:U"]glC annual fee 年费
4&}dA^F annual general meeting 周年大会
ZB'ms[ annual growth rate 年增率；每年增长率
.3:s4=(f annual long-term supplement 长期个案每年补助金
"jA?s9 annual pensionable emolument 可供计算退休金的年薪
Y u e# annual report 年报
Sc,a jT Annual Report on the Consumer Price Index 《消费物价指数年报》
3c[< #] 8S annual return 周年报表；周年申报表；每年报税表格
-,pw[R Annual Return Rules 《周年报表规则》
Y8@TY? annual review of consumer prices 每年消费物价回顾
gK",D^6T*Y annual roll-forward basis 逐年延展方式
f@aF s]xV annual salary 年薪
h$_5)d~ annual statement 年度报表；年度决算表
6$ x9@x8 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
5 K[MKfT annuitant 年金受益人
1Farix1YDq annuity 年金
"H 3DmsB annuity contract 年金合约
y%@C-: annuity on human life 人寿年金
;pVnBi
antecedent debt 先前的债项
-XMWN$Ah ante-dated cheque 倒填日期支票
^w+)A;?W anticipated expenditure 预期开支
/PTk296@ anticipated net profit 预期纯利
. y N. anticipated revenue 预期收入
Xb\de_8! anti-inflation measure 反通货膨胀措施
[l:}#5\]4 anti-inflationary stance 反通货膨胀立场
9 6j*F,{ apparent deficit 表面赤字
!UF (R^ apparent financial solvency 表面偿债能力
mb #&yK(h apparent partner 表面合伙人
x>eV$UJ application for personal assessment 个人入息课税申请书
bTJ l application of fund 资金应用
3.@ I\p} application to release as liquidator and to destruct the books of accounts and documents
:Lh`Q"a 申请免除清盘人职务及毁灭帐簿与文件
]~t4E'y)z appointed actuary 委任精算师
pGT? =/=* appointed auditor 委任核数师；委任审计师
p$!Q?&AV/ appointed trustee 委任的受托人
P> [,,w appointer 委任人
c^ W \0 apportioned pro rata 按比例分摊
HWOOw&^< apportionment 分配；分摊
x/,(G~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Qm5Sf=E7Q apportionment formula 分摊方程式
zTb,h apportionment of estate duty 遗产税的分摊
Q zq3{%^x_ appraisal 估价；评估
O0=}: HM appreciable growth 可观增长
uj ^l &" appreciable impact 显着影响
ie4BE' appreciable increase 可观增长
I6.}r2?;A appreciation 增值；升值
1#
;` 1i appreciation against other currencies 相对其他货币升值
a@s@E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^7,` 6g appreciation tax 增值税
[z> Ya-uz7 appropriation 拨款；拨用；拨付
jQ& 82X%m appropriation account 拨款帐目
Msl8o
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tEjT$`6hp appropriation-in-aid system 补助拨款办法
uraT$Q} approved assets 核准资产
xQ ~N1Y2W approved basket stock 认可一篮子证券
4>}qdR1L4 approved budget 核准预算
q&d5 V~q approved charitable donation 认可慈善捐款
R~! md approved charitable institution 认可慈善机构
-YJ4-]Z approved currency 核准货币；认可货币
b1Fd]4H3P approved estimates 核准预算
U_6 1y;Q" approved estimates of expenditure 核准开支预算
\+ V QoB/ approved overseas insurer 核准海外保险人
# "KaRh approved overseas trust company 核准海外信托公司
F,/yK-9 approved pooled investment fund 核准汇集投资基金
%(i( Cf8@ approved provident fund scheme 认可公积金计划
1 TA\ 6a} approved provision 核准拨款
1`v$R0 `! approved redeemable share 核准可赎回股份
fYUbr"Oe approved regional stock 认可地区性证券
Io \tZXB approved retirement scheme 认可退休金计划
*e%(J$t approved subordinated loan 核准附属贷款
oa2v/P1` arbitrage 套戥；套汇；套利
/@feY?glc arbitrageur 套戥者；套汇者
&)GlLpaT arbitrary amount 临时款项
5rlZ'>I. arrangement 措施；安排；协定
s8|F e_ arrears 欠款
@8"cT- arrears of pay 欠付薪酬
(c|Ry[$| arrears of revenue 逾期未收税款；逾期未收的帐项
=L9;8THY articles of association 组织章程；组织细则；组织章程细则
Wj"GS!5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wLOS , = ascertainment of profit 确定利润
09sdt;V Q "Asia Clear" “亚洲结算系统”
W'}^m*F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E-"b":@: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~?<VT
k Asian Development Fund [ADF] 亚洲发展基金
+~f5dJyk` Asian dollar bond 亚洲美元债券
1YJ@9 *l Asian dollar market 亚洲美元市场
st-I7K\ v Asian dollar rate 亚洲美元利率
1rGi"kdf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%IH ra6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3U&r K)F asked price 沽盘；喊价；索价；卖方报价
Bl*.N9* assessable income 应评税入息
ZP;WXB` assessable loss 应评税亏损
t^SND{[WcM assessable profit 应评税利润
]B=2r^fn assessable value 应评税值
.$N8cYu0 assessed profit 估定利润
3 Q~zli: assessed value 经评估价值
p}d+L{"V assessment 评税；评定；估价；评税单
R/@n+tb e assessment number 评税编号；估价编号
JsV-: J assessment of additional tax 补加税评税
Mv7=ZA m assessment of performance 业绩评估；实绩评价
W}rL HAaDh Assessor 评税主任
{mmQv~|5q asset price bubbles 资产价格泡沫
NK$BF(HBi asset-backed securities 具资产保证的证券
H#FH '@J assets accretion 资产增值
\oy8)o/Gb assets and liabilities 资产与负债
l$J2|\M6 assets betterment statement 资产递增表；资产改进表
9f_Q s4 assets lending 实物放款；有抵押贷款
qJY EsI2M assets of the company passing on the death 死者去世时转移的公司资产
`z~L 0h assets pledged as security for liabilities 用作负债抵押的资产
8;Eg>_cL: assets portfolio 资产投资组合
b2G1@f.U assets price 资产价格
y.+!+4Mg| assets quality 资产质素
Tv /?-`Y assets realization 资产变现
8Q\ T ,C assets refinancing arrangement 资产再集资安排
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W{y1 assets securitization 资产证券化
IXof- I%8 assets situated outside Hong Kong 在香港以外地方的资产
08F~6e6a8 assets stripping 削减资产；拆卖资产
I6RF;m:Jw assets value 资产值
`&5_~4T7 assignee 承让人
<-O^ol,fX assignment 转让；转让书；转让契
eg( 1kDMpn assignment of interest 权益转让
<jIuVX assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
NkY7Hg0 assignment right 转让权
B> V)6\ assignor 转让人
w*krPaT3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
VGeyZ\vU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0W!S.]^1 associate member 附属会员
$i"IO p associated body corporate 相联法人团体
h}yfL@ associated company 相联公司；联属公司
Y:4 /06I associated corporation 相联法团
/ MV2#P@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9Je+|+s] 公认会计师公会〔英国〕
W:V.\ Association of Futures Exchange Brokers 香港期货经纪协会
j+NsNIJq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-mqL[ h, association of underwriters 承保人组织
W~d^ *LZt assumption of control 接管
U}^`R, C assurance 担保；保险；转易；转易书
-AZ\u\xCB assurance of interest 权益的转易
`*w!S8} m; at 19XX price 按一九ＸＸ年价格计算
*r].EBJ\ at a discount 按赔价计算；按贴水价格计算；打折扣
:?f^D,w_B at a premium 按溢价计算；按升水价格计算
)2: ,E at call 通知付款；按通知
4v;KtD;M at constant market price 按固定市价计算
]Pf!wv at constant price 按固定价格计算
iKA}??5e at cost 按成本计算
Z@6xu;O at current market price 按当时市价计算；按现时市价计算
E<r<ObeRv` at current price 按当时价格计算；按现时价格计算
zr^"zcfz& at factor cost 按要素成本计算；按生产要素成本计算
<P0&!yN at money-of-the-day price 按付款当日价格计算
$_Q]3"U at or better 按指定或较佳价位〔买卖指令〕
a|kEza,] at par 按面值计算；平价
uQO\vRh0 at sight 见票即付
}Wz[ox 9b at the close 按收市盘
=H/ 5 at the opening 按开市盘
@Jc ^ur attestation 见证；见证条款
-v{LT= ,O at-the-money option 平价期权
=.2)wA"e' attorney 受权人；受托代表人
NQIbav^5 attornment 新拥有人承认书
QW=
X#yrDO attributable profit 可归属利润
p"d _+ attributable share value 可归属股份价值
dlCmSCp% Auckland Stock Exchange 奥克兰证券交易所
`{ ` W-C auction 拍卖
^\7GFpc auctioneer 拍卖商
Mc /=
Fs audit 审计；核数
2 |$G<f Audit Commission 审计署
W
#V`|JA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CM4#Nn=i~ 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〕
- sL4tMP audit review 帐目审查
!;E{D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&R t^G audited account 审计帐目；经审计的帐目
'W*ODAz6 audited annual account 经审计的周年帐目
~ As_O6JI audited balance sheet 经审计的资产负债表
,QPo%{:p auditor 核数师；核数主任；审计师
ChR Csu~ auditor's certificate 核数师证明书；审计师证明书
O ~D]C auditor's report 核数师报告；审计师报告
grTwo Aussie bond 澳元债券
y@9ifFr austerity budget 紧缩预算
1!&m1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
; ~# uH7k Australia All Ordinaries Index 澳洲所有普通股票指数
k`NXYf: Australian Dollar [AUD] 澳元
:[?65q{ Australian Options Market 澳大利亚期权市场
|C}= 1 Australian Securities Commission 澳洲证券事务监察委员会
8RjFp2) W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b/obHB +: Australian Stock Exchange 澳大利亚证券交易所
DMiB \o Austrian Schilling [ATS] 奥地利先令
'DT q<`~? authentication 认证；鉴证
`Tc"a_p9t authority to purchase 委托购买证；委购书
Y%Tm
`$^V authorization 认可；核准；授权；授权书
DTz)qHd#X authorization by direction 指示授权
~=gpn|@b authorization by instruction 指令授权
g96]>]A<{ authorization by warrant 令状授权
F&$~]R=& authorization of unit trust 单位信托的认可
/TY=ig1z authorized agent 指定代理人
x bD]EC authorized capital 法定资本
g]jCR*] authorized clerk 出市员
y;=/S?L.: authorized dealer 认可交易商
w G
X\ub#! authorized financial institution 认可财务机构
Bj*
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|Fe*t authorized fund house 获授权的基金公司；认可基金公司
Huf; A1. authorized institution 认可机构
aPm2\Sq$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lt& c/xi_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`2,F!kCt authorized insurer 获授权保险人；获认可承保人
, L-G-V+ authorized investment 特准投资项目
GU7f27p authorized person 获授权人
Ti&v9re%wO authorized representative 获授权代表
V?-SvQIk1 authorized share capital 法定股本
ky I~ automated quotation system 自动报价系统
>Do P2] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yeI c Q% 自动交易系统〔香港期货交易所有限公司〕
li9>zjz automatic adjustment mechanism 自动调整机制
S)x5.vo^ automatic adjustment system 自动调整系统
MR/gLm(8( Automatic Clearing House 自动票据交换所
d' [] automatic exchange rates accumulation system 自动化汇率累集系统
pZ5eG A= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~'0W(~Q8 automatic teller machine [ATM] 自动柜员机
7uq^TO>9f autopay 自动转帐
Ny
G ?^ available assets 可用资产
"z4V@gk available fiscal reserve 现存财政储备
'wVi>{? available profit 可用利润
A>%mJ 3M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
V vTi>2(. average 平均；平均数；海损
='Yg^:n average basic salary 平均基本薪金
|'](zEwq average consumer expenditure 平均消费开支；一般消费开支
MS;^@>|wj average cost 平均成本
u1ahAk7 average cost of land production 增辟土地平均成本
U:uF rb, average daily turnover 平均每日成交额
a]@BS6 average daily wage rate 平均每日工资率
fr<V ]) average expenditure pattern 平均开支模式
RL b o average growth rate 平均增长率
^1;Eq>u average net fixed assets 固定资产平均净值
A$-\Er+f average of relatives 相对价格平均数
e`zCz`R average price 平均价格
l!j,9wz7 average propensity to consume 平均消费倾向；一般消费倾向
+ lZvj=gW average propensity to save 平均储蓄倾向；一般储蓄倾向
$lb$ < average rate 平均率
yny1i9
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{9- n3j} average stock 平均库存；平均存货
h@ fF ` average yearly rent 平均年租
AtNF&=Op avoidance of double taxation 避免双重课税
BVu{To:g avoidance of tax 避税
