A:
4rNL":"O A share Ａ股；甲类股份
(Y e>Cp+] abatement of tax 减税；减扣免税额
C*70;:b ABN AMRO Bank N.V. 荷兰银行
}-<zWI {p above-the-line expenditure 线上项目支出；经常预算支出
_GtBP'iN above-the-line receipt 线上项目收入；经常预算收入
*JCQu0 ABSA Asia Limited 南非联合亚洲有限公司
hP@(6X," absolute change 绝对数值变更
Hgc=M absolute expenditure 实际开支
2ef;NC.&n absolute guideline figure 绝对准则数字
=H5\$&xj4. absolute interest 绝对权益
MQ/
A]EeL absolute order of discharge 绝对破产解除令
"E=j|q absolute profit margin 绝对利润幅度
t2{~bzq1X absolute value 实值；绝对值
HRa@ absolutely vested interest 绝对既得权益
l95<QI absorbed cost 已吸收成本；已分摊成本
T)CzK<LbR absorption 吸收；分摊；合并
4/> Our 5 absorption rate 吸收率；摊配率；分摊率
_O:WG&a6 ACB Finance Limited 亚洲商业财务有限公司
ctmQWrk|B acceptable form of reciprocity 合理的互惠条件
lT8\}hNI+ acceptable rate 适当利率；适当汇率
_sHK*&W{CT acceptance agreement 承兑协议
*gsAn<
acceptance for honour 参加承兑
5 MxL*DB=b acceptor 承兑人；接受人；受票人
N]/!mo? acceptor for honour 参加承兑人
do/)~9[4\ accident insurance 意外保险
fp>.Owt%. Accident Insurance Association of Hong Kong 香港意外保险公会
pa
.K-e)Mu accident insurance scheme 意外保险计划
l0 ] d accident year basis 意外年度基准
-C7 FuD[Xw accommodation 通融；贷款
o,Z{ w" accommodation bill 通融票据；空头票据
PFSLyV* accommodation party 汇票代发人
h+7># *DH account balance 帐户余额；帐户结余
h5%|meZQb account book 帐簿
qB6dFl\ ( account collected in advance 预收款项
cSP*f0n,eo account current book 往来帐簿
!3&kQpF account of after-acquired property 事后取得的财产报告
FpV`# 6i7 account of defaulter 拖欠帐目
5rxA<G s account payable 应付帐款
%uESrc-; account payee only [A/C payee only] 只可转帐；存入收款人帐户
`i!wq&1g7 account receivable 应收帐款
>
dZ3+f account receivable report 应收帐款报表
H6kf
K5, account statement 结单；帐单；会计财务报表
P1kB>" bR account title 帐户名称；会计科目
0`#(Toe{B accountant's report 会计师报告
=o dkz}bU Accountant's Report Rules 会计师报告规则
KlxN~/gyik accounting and auditing procedure 会计与审计程序；会计与核数程序
"`tXA Accounting Arrangements 《会计安排》
0Dv JZ|e accounting basis 会计基础
!-]C;9 Zd accounting by Official Receiver 破产管理署署长呈交的帐目
~XM[>M\qB Accounting Circular 《会计通告》
nn~YK accounting class 会计类别
B;zt#H4 accounting date 记帐日期；会计结算日期
- Xupq/[, accounting for money 款项核算
Rhgj&4 Accounting Officer 会计主任
h,t|V}Wb accounting period 会计报告期；会计期
.=R lOK accounting policy 会计政策；会计方针
?2J?XS> accounting practice 会计惯例
x!TZ0fq0 accounting principle 会计准则
!AN^ ,v]D accounting record 会计记录
+JdZPb accounting report 会计报告
{Q (}DI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:>3=gex@^0 Accounting Society of China 中国会计学会
dz9Y}\2tf accounting statement 会计报表
g$37;d3Tx accounting system 会计制度；会计系统
GY!C|7kN accounting transaction 会计事项；帐务交易
h^|5|l accounting treatment 会计处理
z5cYyx
r> accounting year 会计年度
&k>aP 0k" accretion 增值；添加
`$;+ g , accrual 应计项目；应累算数目
@uleyB accrual basis 应计制；权责发生制
3 x *z\VJ accrual basis accounting 应计制会计；权责发生制会计
0~A#>R' accrue 应累算；应计
| w &~g9 accrued benefit 应累算利益
uGtV}-t: accrued charges 应计费用
H?rg5TI0 accrued cumulative preference share dividend 应累算的累积优先股股息
L&2u[ ml accrued expenses 应累算费用
fjz) Gp accrued interest payable 应付利息；应计未付利息
7ET jn)%bs accrued interest receivable 应收利息；应计未收利息
GuQRn accrued right 累算权益
%uDG75KP{ accruing profit 应累算的利润
Gm8E<iTP accumulated fiscal reserve 累积财政储备
9(1rh9`= accumulated profit 累积利润；滚存溢利
Q4'C;<\@(Q accumulated reserve 累积储备
_2Zp1h, accumulation of surplus income 累积收益盈余
|H)cu Z acquired assets 既得资产
7qIB7 _K5
acquisition 收购；购置；取得
'&yg {n acquisition cost 购置成本
Q\_{d0
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[[L-j q.' acquisition of 100% interest 收购全部股权
:R6Q=g= acquisition of control 取得控制权
F4I6P acquisition of fixed assets 购置固定资产
#;r]/)> acquisition of shell “买壳”
0& w0a P`Y acquisition price 收购价
}p3b#fAr act of God 天灾
j
BS4vvX? acting partner 执事合伙人
.(Y6$[#@ active market 买卖活跃的市场；交投畅旺的市场；旺市
XX; 6 P active partner 积极参与的合伙人
Pe^ !$ active trading 交投活跃
i?}>.$j actual circulation 实际流通
U sW5d]i}Y actual cost 实际成本
t 0O4GcAN actual expenditure 实际开支；实际支出
f?UzD#50D actual income 实际入息；实际收入；实际收益
`iixq9xi actual market 现货市场
02b6s&L actual price 现货价；实际价格
a+z2Zd!u\x actual profit 实际利润
tai V k4 actual quotation 实盘；实际价位；实际报价
2: ^njqX actual year basis 按实际年度计算
? Nj)6_& actuals 实货
! p.^ITM3S actuarial investigation 精算调查
L:f)i,S"5q actuarial principle 精算原则
mV\$q@sII actuarial report 精算师报告
e- 6w8*!i Actuarial Society of Hong Kong 香港精算学会
#6> 6S;Ib actuarial valuation 精算师估值
FvImX actuary 精算师
a -0cN 9 ad referendum agreement 暂定协议；有待覆核的协定
C8b''9t. ad valorem duty 从价税；按值征税
?[1SiJT ad valorem duty system 从价税制
+oy*Kxs7 ad valorem fee 从价费
;R nhe_A. ad valorem tariff 从价关税
QApyP CH additional allowance 额外免税额
LsTffIP additional amount for unexpired risk 未过期风险的额外款额
EQ
>t[ &
additional assessable profit 补加应评税利润
!C&%T] additional assessment 补加评税
Z5)eR Ei= additional commitment 额外承担
R 1zC.m additional commitment vote 额外承担拨款
7>.OVh< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
! q6hC additional dependent parent allowance 供养父母额外免税额
`lCuU~~ag additional provision 额外拨款
I0w% 8bs additional stamp duty 附加印花税
Gp2!xKgm additional tax 补加税罚款；补加税款
lgD]{\O$ip Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8I#D`yVKc adjudged bankrupt 被裁定破产
?S`>> ^ adjudicated bankrupt 裁定破产人
iD_T P adjudication fee 裁定费；评定印花税额手续费；评估契据费
S`g;Y
' adjudication of bankruptcy 裁定破产；宣告破产
<| F - Dd adjudication of insolvency 裁定无力偿还债务
kq/u,16@ adjusted actual 经调整的实数；调整后的实数
@ 6MA X" adjusted current assets 经调整的流动资产；调整后的流动资产
W
kkxU.xXE adjusted figure 经调整的数字；调整后的数额
mb1IQ & adjusted liabilities 经调整的负债；调整后的负债
xy^1US ,L1 adjusted loss 经调整的亏损；调整后的亏损
vOT*iax0 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
X0i3 _RVa adjusted profit 经调整的利润；调整后的利润
h}Ygb-uZ adjusted surplus 经调整的盈余额；调整后的盈余额
mnQ'X-q3iO adjusted value 经调整的价值；调整后的价值
4M`Xrfwm'[ adjustment 调整；修订；理算〔保险〕
`i Yc<N` adjustment centre 调剂中心
:t$A8+A+0 adjustment lag 调整过程的时间差距；调整时差
{8CWWfHCD adjustment mechanism 调整机制
&=w|vB)(p adjustment of loss 亏损调整
z^`] 7i adjustment process 调整过程；调整程序
r_o<SH adjustment range 调整幅度
f_<Y\ administered exchange rate 受管制汇率
| rPAC![= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`BT^a
=5 administration expenses 行政费用
)U98 administration fee 手续费；行政费
aqL<v94wX administration in bankruptcy 破产管理
YKx 1 NC administration order 遗产管理令
Jt=>-Spj administrator 管理人；遗产管理人
Bymny>.M administrator of the estate 遗产管理人
WYO\'W admission of debt 债项承认书
Og MI admission of proof 接纳债权证明
+VOb advance 放贷款项；垫付款项；预支款项；预付款项
w-rOecwFvu advance account 暂支帐目；预付款帐户
[ b1hC ~I; advance compensation 预付补偿金
#+G`!<7/@f advance from shareholder 股东垫款
}~zO+Wf2 advance pending reimbursement 预支以待日后付还
Uf2:gLrF advanced economy 先进经济体系
c E76L%O advancement 预付；预付财产
xqWj |jA advances warrant 垫款令
i^/54 advancing 贷出
<94WZ?{p adverse balance 逆差
*{[d%B<lp adverse exchange 逆汇
b(&] >z advertisement addressed to shareholders 在报章刊登的致股东通告
x rI}3T advice for collection 托收通知书
-Bv 12ymLG advice of drawing 提款通知书；汇票通知书
bXvbddu)} advice of payment 付款通知
,}7_[b) &V Advisory Committee [Securities and Futures Commission]
1u M/2sX 谘询委员会〔证券及期货事务监察委员会〕
ua#K>su r. Advisory Committee on Diversification 经济多元化谘询委员会
`]>on`n? affidavit 誓章；遗产申报誓章
VO -784I affidavit of no receipt 述明无收款的誓章
qZsnd7o{l. affiliate 联号；联营公司；附属公司
VkXn8J affiliated company 附属公司；联号；联营公司
~CFMIQ et affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Bz:0L1@,4a affordability 负担能力
K%2I African Development Bank [AfDB] 非洲开发银行
NsmVd dj after-acquired property 事后取得的财产
,"H?hFQ after-hours dealing 市后交易
<!!nI%NC after-tax profit 税后盈利；税后利润；税后溢利
)%#?3X^sI agency agreement 代理协议
I#c(J agency expenses 代理机构的开支
iS0 5YW agency fee 代理费
A2_ Ls ;] Agency Law 《代理法》
EXHR(t}e agent 代理人；承销人
j tLn j@, agent of company 公司代理人
^pw7o6} agent's fee 代理人费；经纪费
=uc^433. aggregate 总计；总数；总体数字
ha>SZnKD{ aggregate amount 总款额；总额
<9N4"d !A aggregate assets and liabilities 总体资产与负债
IUawdB5CB aggregate at constant price 按固定价格计算的总体数字
,.7vBt6 p aggregate demand 总需求
!E0fGh aggregate gross position 总持仓量
MPG+B/P& aggregate limit 总限额
g RU-g aggregate of salaries tax 合计薪俸税
)@$
&FFIu aggregate performance 总体表现；总体业绩
npj5U/
aggregate supply 总体供应
Rp eBm#E2 aggregate surplus 总盈余
'Fx YMSZS$ aggregate total 整体总额
BvJ\x) aggregate value 总值；合计价值
^ 0eO\wc?O aggregated basis 合计基准
ybYXD? aggregated net chargeable income 合计应课税入息实额
am (#Fa aggregation 合并计算；合计；总和
J/[7d?hI/ aggregation of incomes of husband and wife 夫妇入息合并计算
.b~OMTHuvM aggregation of property 财产的总和
*h])mqhB agio 差价；贴水
?o>6S
EGW 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》
k(9s+0qe Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
24O
d] f 《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》
JU2P%3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
VO|u8Z" 《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》
P2QRvn6v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ir+8:./6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"i(U agreement for a settlement 授产协议
_Q^y_f
agreement for assignment 转让协议
W
U0UG$o` agreement for sale 售卖协议；买卖协议
0#]!#1utg agreement for sale and purchase 买卖协议
0STk)> 3$- agreement for the payment of interest 支付利息协议
SZE `J:w agreement for the repayment of money 还款协议
4K'|DO|dH agreement of reinsurance 再保险协议
ZmP1 C`> Agricultural Bank of China 中国农业银行
o{g@Nk'f air passenger departure tax 飞机乘客离境税
VLx T"]f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iz(m3k:w airport tax 机场税
%|bN@@ alcohol duty 酒精税
.W-=x,`hY4 alienation 让与；让渡；转让
pKY LAt+^> alimony 生活费；赡养费
BArJ"t*/z All Ordinaries Index [AOI] 所有普通股指数
wRj~Qv~E all risks 全险；综合险
*Ji 9%IA All Sales Record for Stock Market 《股票市场成交报告》
Sy:K:Z|[U Allied Capital Resources Limited 新联财务有限公司
9<w=),R`8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`U!(cDY allocation letter 拨款信件
)2toL5 Q allocation of fund 分配款项；预留款项
*.,8,e8Vq allocation of profit 利润分配；溢利分配
E s :5yX ! allocation warrant 拨款令
DbQBVy allotment 分配；配股
fGG
9zB6 allotment notice 股份配售通知；配股通知
@21u I{ allotment of shares 股份分配
L*IU0Jy> allowable 可获宽免；免税的
+Bn?-{h= allowable business loss 可扣除的营业亏损
KG-UW allowable expenses 可扣税的支出
k=FcPF" allowance 免税额；津贴；备抵；准备金
pBvo M={2! allowance for debts 债项的免税额
W*3o|x allowance for depreciation by wear and tear 耗损折旧免税额
Ipg\9*c` allowance for funeral expenses 殡殓费的免税额
ym[+Rw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,A^L=+ allowance for repairs and outgoings 修葺及支出方面的免税额
&'NQ)Dn allowance to debtor 给债务人的津贴
%qONJP alteration of capital 资本更改
% hNn%Oy:E alternate trustee 候补受托人
<w;D$l}u amalgamation 合并
G1 A$PR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[KD} U-(Wg ambit of charges 征税范围；收费范围
M Ey1~h/ amended valuation 经修订的估值
@H3|u`6V American Commodities Exchange 美国商品交易所
D`8E-Bq American Express Bank Limited 美国运通银行
;g6 nHek American Stock Exchange 美国证券交易所
I? A~zigO amortization 摊销
7/ 4~>D&-b amount due from banks 存放银行同业的款项
RlPjki"Mg amount due from banks abroad 存放海外银行同业的款项
^sJ1 ^LT amount due from holding companies 控股公司欠款
Mi<*6j0 amount due from local banks 存放本港银行同业的款项
i4 P$ wlO amount due to banks 银行同业的存款
= SA
4\/ amount due to banks abroad 海外银行同业的存款
Bk @bN~B4 amount due to holding companies 控股公司存款
20n%o&kG]8 amount due to local banks 本港银行同业的存款
oUCS | amount due to outport banks 外埠银行同业的存款
sek6+#|= amount for note issue 发行纸币的款额
HH+TjX/b amount of bond 担保契据的款额
Qb@BV&^y& amount of consideration 代价款额
NuHL5C?To amount of contribution 供款数额
LZbRQ"!!o amount of indebtedness 负债款额
w"yK\O E amount of principal of the loan 贷款本金额
NT'Ie]| amount of rates chargeable 应征差饷数额
Dy98[cL amount of share capital 股本额
0qOM7 8rE amount of sums assured 承保款额
b$ IY2W<Ln amount of variation 变动幅度
4
3}qaf [ amount of vote 拨款数额
-v;iMEZ) amount payable 应付款额
DrW/KU,{+( amount receivable 应收款额
LPsh?Ca?N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$4ka +nfU analysis 分析
Pxap;;\ ancillary risk 附属风险
:p,c%" 8 annual account 周年帐目；周年帐目报表；年度决算；年结
t!NrB X annual accounting date 年结日期
(q055 y annual allowance 每年免税额；年积金；年度津贴；年津
AsV8k _qZL annual balance 年度余额
GcPB'`!M annual disposable income 每年可动用收入
no e b f annual estimates 周年预算
SB5@ \^ annual fee 年费
jY1^+y{ annual general meeting 周年大会
=#7s+ d- annual growth rate 年增率；每年增长率
C,V|TF.i2 annual long-term supplement 长期个案每年补助金
)tJL@Qo annual pensionable emolument 可供计算退休金的年薪
77)OW $G annual report 年报
3xc:Y>
*` Annual Report on the Consumer Price Index 《消费物价指数年报》
0^-z?Kb<} annual return 周年报表；周年申报表；每年报税表格
mm3zQ!2j. Annual Return Rules 《周年报表规则》
A)= X?x annual review of consumer prices 每年消费物价回顾
@oUf}rMiDa annual roll-forward basis 逐年延展方式
Lx9 hq7< annual salary 年薪
AEBw#v!,o annual statement 年度报表；年度决算表
*9\oD~2Y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#1gTp b+t annuitant 年金受益人
,"4X&>_f annuity 年金
bfcD5:q annuity contract 年金合约
f J,8g/f8 annuity on human life 人寿年金
*C,$W\6sz antecedent debt 先前的债项
1Al=v ante-dated cheque 倒填日期支票
A{xSbbDk
anticipated expenditure 预期开支
@`# OC# anticipated net profit 预期纯利
P 1M|f4* anticipated revenue 预期收入
+:j4G^ V anti-inflation measure 反通货膨胀措施
GA( {r i anti-inflationary stance 反通货膨胀立场
0b!fWS?,k0 apparent deficit 表面赤字
\z(>h& apparent financial solvency 表面偿债能力
={ e#lC apparent partner 表面合伙人
!&W"f#_Z application for personal assessment 个人入息课税申请书
Yqq$ kln application of fund 资金应用
QSlf=VK*y application to release as liquidator and to destruct the books of accounts and documents
:/I={)5 申请免除清盘人职务及毁灭帐簿与文件
pP=_@ 3 D appointed actuary 委任精算师
aTmX!! appointed auditor 委任核数师；委任审计师
Zb5T90s% appointed trustee 委任的受托人
e!O &~#'h} appointer 委任人
(cbB % apportioned pro rata 按比例分摊
$6qR/#7 4 apportionment 分配；分摊
>EPaZp6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pZNlcB[Qn- apportionment formula 分摊方程式
P7M0Ce~iW apportionment of estate duty 遗产税的分摊
KyVe0>{_u appraisal 估价；评估
&@Ji+ appreciable growth 可观增长
' eTpcrS3 appreciable impact 显着影响
6EW "8RG` appreciable increase 可观增长
4c493QOd appreciation 增值；升值
ulJ+:zwq$ appreciation against other currencies 相对其他货币升值
/
r`Y'rm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZVCv(J appreciation tax 增值税
0hEF$d6U appropriation 拨款；拨用；拨付
>-o?S O(M, appropriation account 拨款帐目
ePFC$ kMn Appropriation Bill 拨款法案
qCv}+d) appropriation-in-aid system 补助拨款办法
Y D1g]p approved assets 核准资产
TU^tW approved basket stock 认可一篮子证券
QZe b+r approved budget 核准预算
]7Xs=>"Iw approved charitable donation 认可慈善捐款
DY%T` } approved charitable institution 认可慈善机构
@)FXG~C* approved currency 核准货币；认可货币
vErbX3RY2 approved estimates 核准预算
c{ r6a=C approved estimates of expenditure 核准开支预算
p)Av G; approved overseas insurer 核准海外保险人
f]^ J,L9qz approved overseas trust company 核准海外信托公司
mAtG&my) approved pooled investment fund 核准汇集投资基金
}1E_G approved provident fund scheme 认可公积金计划
O>{t}6o approved provision 核准拨款
8DmX4* approved redeemable share 核准可赎回股份
60SenHKles approved regional stock 认可地区性证券
?N9adL &b approved retirement scheme 认可退休金计划
cc# _acR approved subordinated loan 核准附属贷款
YjMbd ?v arbitrage 套戥；套汇；套利
y[Fw>g1`q arbitrageur 套戥者；套汇者
$ET/0v"V arbitrary amount 临时款项
<{P^W;N7 arrangement 措施；安排；协定
FL*w( Br. arrears 欠款
uvAy#, arrears of pay 欠付薪酬
QyBK*uNdV arrears of revenue 逾期未收税款；逾期未收的帐项
lqwJ F & articles of association 组织章程；组织细则；组织章程细则
b]s%B.h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e=NQY8? ascertainment of profit 确定利润
(,Zz&3
AV "Asia Clear" “亚洲结算系统”
1[,#@!k@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R _~m\P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v:so85(S< Asian Development Fund [ADF] 亚洲发展基金
KfN`ZZ< Asian dollar bond 亚洲美元债券
Yqj.z| }Nb Asian dollar market 亚洲美元市场
\1c`) Asian dollar rate 亚洲美元利率
zke~!"iq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_*-'yu8# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N*c?Er@8U asked price 沽盘；喊价；索价；卖方报价
oBGst t@ assessable income 应评税入息
~`Gcq"7, ! assessable loss 应评税亏损
X_Of k assessable profit 应评税利润
M@z_Z+q 9 assessable value 应评税值
fu wp p assessed profit 估定利润
"!4>gg3r assessed value 经评估价值
?F_;~ assessment 评税；评定；估价；评税单
/R+]}Lt~%* assessment number 评税编号；估价编号
azATKH+j assessment of additional tax 补加税评税
GqF.T #| assessment of performance 业绩评估；实绩评价
-p]`(S% Assessor 评税主任
AfbA.- asset price bubbles 资产价格泡沫
R2Fh^x asset-backed securities 具资产保证的证券
clU3#8P!= assets accretion 资产增值
9jJ/ RX p assets and liabilities 资产与负债
JCMEhI6d* assets betterment statement 资产递增表；资产改进表
Z~.]ZWj - assets lending 实物放款；有抵押贷款
w1/T>o assets of the company passing on the death 死者去世时转移的公司资产
MsVI <+JZ assets pledged as security for liabilities 用作负债抵押的资产
?5+KHG *) assets portfolio 资产投资组合
GF,|;)ly assets price 资产价格
z jNjmC!W assets quality 资产质素
F<'l'As C- assets realization 资产变现
3 qd-,qC assets refinancing arrangement 资产再集资安排
J b-QP'$@ assets securitization 资产证券化
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b$E assets situated outside Hong Kong 在香港以外地方的资产
% A Du[M. assets stripping 削减资产；拆卖资产
q2o$s9}B assets value 资产值
eDMwY$J
assignee 承让人
8f`b=r(a> assignment 转让；转让书；转让契
h,RUL assignment of interest 权益转让
! B38!
L assignment of letters patent and trade mark 专利证书及商标转让
"oGM> @q=B assignment of property 物业转让；物业转让书
r :\ 5/0( assignment right 转让权
ff+9(P>* assignor 转让人
=2V;B associate 有联系的人；有关连人士；相联者；合伙人；联系人
m">
=QP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ClVpb e w associate member 附属会员
,h(+\^
?, associated body corporate 相联法人团体
Ydd>A\v \; associated company 相联公司；联属公司
i)^ZH#G p associated corporation 相联法团
R)d 7b,_Yd Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l+kg4y 公认会计师公会〔英国〕
="nrq&2 Association of Futures Exchange Brokers 香港期货经纪协会
3'NL1d u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9;WOqBD association of underwriters 承保人组织
6}FDL B A assumption of control 接管
.Yv.-A=ZIg assurance 担保；保险；转易；转易书
{~{s =c0 assurance of interest 权益的转易
af5`ktx at 19XX price 按一九ＸＸ年价格计算
_=M'KCL*) at a discount 按赔价计算；按贴水价格计算；打折扣
sYW)h$p;D at a premium 按溢价计算；按升水价格计算
)jZ=/ xG at call 通知付款；按通知
lM]),}
at constant market price 按固定市价计算
'C8=d(mR=m at constant price 按固定价格计算
#?d#s19s at cost 按成本计算
0GR9C%"] at current market price 按当时市价计算；按现时市价计算
<("w'd} at current price 按当时价格计算；按现时价格计算
s 7cyo
] at factor cost 按要素成本计算；按生产要素成本计算
v pw&"?T at money-of-the-day price 按付款当日价格计算
"+ J wS at or better 按指定或较佳价位〔买卖指令〕
$}c@S0%P" at par 按面值计算；平价
UE;) mZ=l| at sight 见票即付
sNpBTG@{l at the close 按收市盘
m6ws #%|[ at the opening 按开市盘
'|R@k_nx attestation 见证；见证条款
x!Y@31!Dy at-the-money option 平价期权
@ tp7tB ; attorney 受权人；受托代表人
8`?j*FV7kq attornment 新拥有人承认书
&1C9K> attributable profit 可归属利润
7CN[Z9Y^} attributable share value 可归属股份价值
ZUI\0qh+ Auckland Stock Exchange 奥克兰证券交易所
93eqFCF. auction 拍卖
8 =Lv 7G% auctioneer 拍卖商
40sLZa)e audit 审计；核数
P+|8MT0 Audit Commission 审计署
J7] 60H#P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#.t{g8W\C 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Y,"MQFr(o audit review 帐目审查
5K-)X9z? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
) CTM audited account 审计帐目；经审计的帐目
e*Med)tc^$ audited annual account 经审计的周年帐目
wef^o"aP audited balance sheet 经审计的资产负债表
NS~knR\& auditor 核数师；核数主任；审计师
.qPfi]
ty auditor's certificate 核数师证明书；审计师证明书
nAC#_\ auditor's report 核数师报告；审计师报告
)GKgK;=~ Aussie bond 澳元债券
s;M*5|- austerity budget 紧缩预算
{mitF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BfL Z Australia All Ordinaries Index 澳洲所有普通股票指数
j7 3@Yi% Australian Dollar [AUD] 澳元
dct#E CT Australian Options Market 澳大利亚期权市场
U: jf9L2 Australian Securities Commission 澳洲证券事务监察委员会
vj$ 6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nEEGO ~e Australian Stock Exchange 澳大利亚证券交易所
RUt S_Z& Austrian Schilling [ATS] 奥地利先令
XFe7qt;% authentication 认证；鉴证
pREY AZh authority to purchase 委托购买证；委购书
{4q:4 i authorization 认可；核准；授权；授权书
?7ZlX?D[ authorization by direction 指示授权
Y-{BY5E. authorization by instruction 指令授权
Czxrn2p/ authorization by warrant 令状授权
cY]Y8T) authorization of unit trust 单位信托的认可
<~*Ol+/ authorized agent 指定代理人
WkIV authorized capital 法定资本
sYI':UQe authorized clerk 出市员
dkp[?f )x authorized dealer 认可交易商
-{%''(G authorized financial institution 认可财务机构
i)3\jO0&GU authorized fund 认可基金
ghj ~r authorized fund house 获授权的基金公司；认可基金公司
\8aF(Y^H authorized institution 认可机构
nv{4
U}&P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k|C8 sSH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"uC*B4` authorized insurer 获授权保险人；获认可承保人
K7VG\Ec authorized investment 特准投资项目
V gk,+l!4 authorized person 获授权人
wKbymmG authorized representative 获授权代表
gI3rF= authorized share capital 法定股本
OFbg]{ub? automated quotation system 自动报价系统
6|Q'\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]<LU NxBR 自动交易系统〔香港期货交易所有限公司〕
AwrK82 automatic adjustment mechanism 自动调整机制
wO%:WL$5 automatic adjustment system 自动调整系统
_If?&KJ r Automatic Clearing House 自动票据交换所
Vatt9 automatic exchange rates accumulation system 自动化汇率累集系统
BF!zfX?n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+N@F,3yNa automatic teller machine [ATM] 自动柜员机
<]^D ({` autopay 自动转帐
L:Eb(z/D available assets 可用资产
P tOnj)Q available fiscal reserve 现存财政储备
rv%[?Ml available profit 可用利润
2f4 c;YS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l Hqx}n@e average 平均；平均数；海损
p2(_YN;s average basic salary 平均基本薪金
.x8$PXjPG average consumer expenditure 平均消费开支；一般消费开支
@/FX7O{n: average cost 平均成本
:n9^:srGZH average cost of land production 增辟土地平均成本
H\bIO!vb average daily turnover 平均每日成交额
~ }22 Dvo average daily wage rate 平均每日工资率
wm7 1,R1 average expenditure pattern 平均开支模式
f|0 QN#$ average growth rate 平均增长率
4pT|r6!< average net fixed assets 固定资产平均净值
;# j 82 average of relatives 相对价格平均数
]l%.X7M9 average price 平均价格
j@ !}r|-T average propensity to consume 平均消费倾向；一般消费倾向
A,)E LVk1F average propensity to save 平均储蓄倾向；一般储蓄倾向
-`EoTXT*U average rate 平均率
cvfAa#tq> average revenue 平均收入；平均收益
p]eD@3Wz average stock 平均库存；平均存货
V+z)B+ average yearly rent 平均年租
AoeW<}MO avoidance of double taxation 避免双重课税
- 5.%{Go$[ avoidance of tax 避税
