A:
wG Ko.lt
A share Ａ股；甲类股份
{a q9i abatement of tax 减税；减扣免税额
w_-+o^ ABN AMRO Bank N.V. 荷兰银行
>wON\N0V_ above-the-line expenditure 线上项目支出；经常预算支出
G$WOzY ( above-the-line receipt 线上项目收入；经常预算收入
I+?hG6NM ABSA Asia Limited 南非联合亚洲有限公司
BNm4k 7
]M absolute change 绝对数值变更
5>0.NiXGf' absolute expenditure 实际开支
'?Bg;Z'L % absolute guideline figure 绝对准则数字
Q
s(Bnb; absolute interest 绝对权益
~hX-u8Ul'N absolute order of discharge 绝对破产解除令
@s* ,xH E absolute profit margin 绝对利润幅度
%CH 6lY=lI absolute value 实值；绝对值
}6m?d!m absolutely vested interest 绝对既得权益
5N/Lk>p1u absorbed cost 已吸收成本；已分摊成本
x1[?5n6 absorption 吸收；分摊；合并
S'i ;xL> absorption rate 吸收率；摊配率；分摊率
? 5|/
C ACB Finance Limited 亚洲商业财务有限公司
.(Y6$[#@ acceptable form of reciprocity 合理的互惠条件
'ig, ATY acceptable rate 适当利率；适当汇率
lu\o`m5wF acceptance agreement 承兑协议
I."p acceptance for honour 参加承兑
Di(9]: + acceptor 承兑人；接受人；受票人
Cnh|D^{s acceptor for honour 参加承兑人
#a~"K|' G accident insurance 意外保险
#gZ|T
M/h Accident Insurance Association of Hong Kong 香港意外保险公会
M@7Xp )S" accident insurance scheme 意外保险计划
{[#(w75R{ accident year basis 意外年度基准
8n )WW$ accommodation 通融；贷款
]r"Yqv3 accommodation bill 通融票据；空头票据
Zr/r2 accommodation party 汇票代发人
gQVBA % account balance 帐户余额；帐户结余
e1(h</M U2 account book 帐簿
a5c'V account collected in advance 预收款项
__N.#c/l{ account current book 往来帐簿
!vqC+o>@ account of after-acquired property 事后取得的财产报告
Jbw!:x
[ account of defaulter 拖欠帐目
HkjEiU account payable 应付帐款
' p} `i/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
dk5|@?pe account receivable 应收帐款
Bq }x9C&< account receivable report 应收帐款报表
pd z'!I account statement 结单；帐单；会计财务报表
%efGt6& account title 帐户名称；会计科目
" ~Q*XN2 accountant's report 会计师报告
d0UZ+ RR# Accountant's Report Rules 会计师报告规则
k n Hv?# accounting and auditing procedure 会计与审计程序；会计与核数程序
[#b2%G1 Accounting Arrangements 《会计安排》
v <h;Di@ accounting basis 会计基础
W '/>et accounting by Official Receiver 破产管理署署长呈交的帐目
<0j{ $. Accounting Circular 《会计通告》
i5 7(
$1. accounting class 会计类别
3:`XG2' accounting date 记帐日期；会计结算日期
*8A6 Q9YT accounting for money 款项核算
/^<en(0=P Accounting Officer 会计主任
!D:k! accounting period 会计报告期；会计期
F @SG(( ` accounting policy 会计政策；会计方针
*@M3p}', M accounting practice 会计惯例
%J P!{mqj accounting principle 会计准则
Da,Tav%b accounting record 会计记录
"kSwa16O accounting report 会计报告
d<T%`:s< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B@cz
?%] Accounting Society of China 中国会计学会
2i:zz?
'p` accounting statement 会计报表
L,M+sN accounting system 会计制度；会计系统
WmVVR>0V| accounting transaction 会计事项；帐务交易
K8Zt:yP accounting treatment 会计处理
3 N%{B accounting year 会计年度
\r -N( ;m accretion 增值；添加
U ":"geU accrual 应计项目；应累算数目
:YvbU Y accrual basis 应计制；权责发生制
I,P!@ accrual basis accounting 应计制会计；权责发生制会计
J W " accrue 应累算；应计
uLW/f=7 L accrued benefit 应累算利益
)x\z@g accrued charges 应计费用
$h[ Yz l accrued cumulative preference share dividend 应累算的累积优先股股息
j$P I,` accrued expenses 应累算费用
TmP8 q
accrued interest payable 应付利息；应计未付利息
x:-`o_Q*i accrued interest receivable 应收利息；应计未收利息
]Z@k|Nw accrued right 累算权益
gxM[V>[ accruing profit 应累算的利润
Slx2 z%'> accumulated fiscal reserve 累积财政储备
r*d Q5
_ accumulated profit 累积利润；滚存溢利
,U=E[X=H accumulated reserve 累积储备
*x,HnHT accumulation of surplus income 累积收益盈余
>>V&yJ_ acquired assets 既得资产
> V%Q O>C acquisition 收购；购置；取得
j
jY{Uq acquisition cost 购置成本
<94WZ?{p acquisition expenses 购置费用
|5ONFd e"0 acquisition of 100% interest 收购全部股权
FdxsU DL acquisition of control 取得控制权
[x_s/"Md; acquisition of fixed assets 购置固定资产
rm|7
[mK acquisition of shell “买壳”
%V_eJC""? acquisition price 收购价
mw+j|{[ act of God 天灾
h$&rE@N| acting partner 执事合伙人
FAtWsk*pgY active market 买卖活跃的市场；交投畅旺的市场；旺市
\R Z3Hh active partner 积极参与的合伙人
y4<+- active trading 交投活跃
qS]G&l6QF actual circulation 实际流通
(#u{ U= actual cost 实际成本
}tR'H z 2 actual expenditure 实际开支；实际支出
qJ Gm8^b- actual income 实际入息；实际收入；实际收益
=] KIkS 3 actual market 现货市场
e^frVEV actual price 现货价；实际价格
[=~!w_ actual profit 实际利润
iS-K
~qa actual quotation 实盘；实际价位；实际报价
4A o{M actual year basis 按实际年度计算
ND,`Q jmZ actuals 实货
_LLshV3 actuarial investigation 精算调查
4x]NU t actuarial principle 精算原则
h AAU ecx actuarial report 精算师报告
U.Hdbmix Actuarial Society of Hong Kong 香港精算学会
fI}c 71b` actuarial valuation 精算师估值
%!wq:~B1 actuary 精算师
&;U|7l~vl ad referendum agreement 暂定协议；有待覆核的协定
gz\j(' ~-D ad valorem duty 从价税；按值征税
8p,>y( o ad valorem duty system 从价税制
XGk}e4;_ ad valorem fee 从价费
Fwv\ pJ}$ ad valorem tariff 从价关税
Zd XKI{b additional allowance 额外免税额
nKu(XgFv additional amount for unexpired risk 未过期风险的额外款额
%8 <2> additional assessable profit 补加应评税利润
;MZbL) additional assessment 补加评税
1.dX)^ \ additional commitment 额外承担
ZbyG*5i q additional commitment vote 额外承担拨款
>w2f8tW`PP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3 _U\VGm additional dependent parent allowance 供养父母额外免税额
enPYj.*/0 additional provision 额外拨款
Hdna{@~ additional stamp duty 附加印花税
Nh :4ys!P additional tax 补加税罚款；补加税款
U,HS;wo;t Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6vWii)O.D adjudged bankrupt 被裁定破产
JD-Be cz adjudicated bankrupt 裁定破产人
$Q ffrU' adjudication fee 裁定费；评定印花税额手续费；评估契据费
'\'7yN ' adjudication of bankruptcy 裁定破产；宣告破产
eoL0^cZj adjudication of insolvency 裁定无力偿还债务
?\d5;%YSr adjusted actual 经调整的实数；调整后的实数
PL!tk^;6- adjusted current assets 经调整的流动资产；调整后的流动资产
J ~' ~[ ,K adjusted figure 经调整的数字；调整后的数额
S5/p=H : adjusted liabilities 经调整的负债；调整后的负债
un&> adjusted loss 经调整的亏损；调整后的亏损
2<m
Q,,j adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
' tSnH&c adjusted profit 经调整的利润；调整后的利润
Q'C 4pn@ adjusted surplus 经调整的盈余额；调整后的盈余额
Xky@[Td* adjusted value 经调整的价值；调整后的价值
wOM<X hZ adjustment 调整；修订；理算〔保险〕
U,d2DAv t adjustment centre 调剂中心
v C-[#]< adjustment lag 调整过程的时间差距；调整时差
T7s+9CE adjustment mechanism 调整机制
2_I+m Q adjustment of loss 亏损调整
-G!6U2*# adjustment process 调整过程；调整程序
`|JI\ &z adjustment range 调整幅度
I*9 Gb$]= administered exchange rate 受管制汇率
BiE$mM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#4l HaFq administration expenses 行政费用
P;>!wU~ * administration fee 手续费；行政费
8nf4Jk8r administration in bankruptcy 破产管理
\`&xprqAw administration order 遗产管理令
%cd]xQpCp administrator 管理人；遗产管理人
Ltl]j*yei administrator of the estate 遗产管理人
_rG-#BKW8L admission of debt 债项承认书
3U>S]#5} admission of proof 接纳债权证明
wH !}qz / advance 放贷款项；垫付款项；预支款项；预付款项
Iw*C*%}[Z advance account 暂支帐目；预付款帐户
e00RT1L advance compensation 预付补偿金
Z{
%Uw;d advance from shareholder 股东垫款
v$Dh.y advance pending reimbursement 预支以待日后付还
^X$
I= ro advanced economy 先进经济体系
T 77)Np advancement 预付；预付财产
[e1\ A&T advances warrant 垫款令
#yX^?+Rc advancing 贷出
do*Wx2:R adverse balance 逆差
y]MWd#U adverse exchange 逆汇
[ns&Y0Y`t advertisement addressed to shareholders 在报章刊登的致股东通告
tRkrV]K advice for collection 托收通知书
Px$'(eMj^3 advice of drawing 提款通知书；汇票通知书
ud.poh~| advice of payment 付款通知
ItMl4P`| Advisory Committee [Securities and Futures Commission]
. ^B WR 谘询委员会〔证券及期货事务监察委员会〕
Y0rf 9 Advisory Committee on Diversification 经济多元化谘询委员会
fo *!a$) affidavit 誓章；遗产申报誓章
LuLy6]6D; affidavit of no receipt 述明无收款的誓章
Fz{ o-4 affiliate 联号；联营公司；附属公司
2-p8rGI_F affiliated company 附属公司；联号；联营公司
.5Q5 \qc= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#qPV Qt affordability 负担能力
+$'e4EwqV African Development Bank [AfDB] 非洲开发银行
7Y4%R`9H after-acquired property 事后取得的财产
p-a]"l+L after-hours dealing 市后交易
_pJX1_vD after-tax profit 税后盈利；税后利润；税后溢利
fO0- N>W'P agency agreement 代理协议
+ Z )`inw agency expenses 代理机构的开支
C CC 4(v agency fee 代理费
y+l<vJu Agency Law 《代理法》
ST#PMb'izn agent 代理人；承销人
h=:*7>} agent of company 公司代理人
;U8 dm" agent's fee 代理人费；经纪费
YHJ ' aggregate 总计；总数；总体数字
F= :F>6` aggregate amount 总款额；总额
W&Y4Dq^ aggregate assets and liabilities 总体资产与负债
/95FDk> aggregate at constant price 按固定价格计算的总体数字
G &m>Ov$#& aggregate demand 总需求
[;)~nPjI aggregate gross position 总持仓量
:U7;M}0 aggregate limit 总限额
n}) aggregate of salaries tax 合计薪俸税
$&bU2 ] aggregate performance 总体表现；总体业绩
DrW/KU,{+( aggregate supply 总体供应
LPsh?Ca?N aggregate surplus 总盈余
%L.lkRs aggregate total 整体总额
_P>1`IR aggregate value 总值；合计价值
:p,c%" 8 aggregated basis 合计基准
$h C~ af6 aggregated net chargeable income 合计应课税入息实额
W=q?tD~V aggregation 合并计算；合计；总和
7l[t9ON aggregation of incomes of husband and wife 夫妇入息合并计算
A[K:/tB aggregation of property 财产的总和
G1,Ro1 agio 差价；贴水
q=T<^Tk#e Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
GE{8I<7c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%
E<FB ;h 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3L%Y"4(mm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D
"JMSL4r 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;]|m((15G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B ASO$?jf4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N)`tI0/W agreement for a settlement 授产协议
x*3@,GmZl agreement for assignment 转让协议
y[Ta M9< agreement for sale 售卖协议；买卖协议
F I80vV7
agreement for sale and purchase 买卖协议
&p a)Ee> agreement for the payment of interest 支付利息协议
I #Arr#% agreement for the repayment of money 还款协议
Vjv6\;tt8 agreement of reinsurance 再保险协议
t201ud2$ Agricultural Bank of China 中国农业银行
hj%}GP{{ air passenger departure tax 飞机乘客离境税
aMe%#cLI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=iA"; x airport tax 机场税
r9U[-CX:" alcohol duty 酒精税
<6~/sa4GN alienation 让与；让渡；转让
`PXoJl alimony 生活费；赡养费
!.x=r All Ordinaries Index [AOI] 所有普通股指数
O%r S;o all risks 全险；综合险
:==UDVP All Sales Record for Stock Market 《股票市场成交报告》
l sTe*Od Allied Capital Resources Limited 新联财务有限公司
7N&3FER all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EuhF$L1 allocation letter 拨款信件
2n<qAl$t allocation of fund 分配款项；预留款项
!&W"f#_Z allocation of profit 利润分配；溢利分配
Yqq$ kln allocation warrant 拨款令
QSlf=VK*y allotment 分配；配股
K*hf(w9="% allotment notice 股份配售通知；配股通知
"a 2H 8x allotment of shares 股份分配
_p3WE9T allowable 可获宽免；免税的
cx,u2~43A& allowable business loss 可扣除的营业亏损
,i1 fv
" allowable expenses 可扣税的支出
9 ayH:; allowance 免税额；津贴；备抵；准备金
O% j,:t'" allowance for debts 债项的免税额
So3,Z'z= allowance for depreciation by wear and tear 耗损折旧免税额
D|
3AjzW allowance for funeral expenses 殡殓费的免税额
?#');` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oZ|{J allowance for repairs and outgoings 修葺及支出方面的免税额
Xmw2$MCB allowance to debtor 给债务人的津贴
#)Id J] alteration of capital 资本更改
f?oI'5R41 alternate trustee 候补受托人
B$iMU?B3 amalgamation 合并
9}7oKlyk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*R1d4|/G ambit of charges 征税范围；收费范围
cHfK- R amended valuation 经修订的估值
]}*G[[
^p American Commodities Exchange 美国商品交易所
+LvZ87O^~ American Express Bank Limited 美国运通银行
SV$A Ss American Stock Exchange 美国证券交易所
< :S?t2C amortization 摊销
r)*_,Fo| amount due from banks 存放银行同业的款项
3@#,i<ge : amount due from banks abroad 存放海外银行同业的款项
-0[>} !l=G amount due from holding companies 控股公司欠款
n~L ' icD[ amount due from local banks 存放本港银行同业的款项
[xH2n\7 amount due to banks 银行同业的存款
IW SEssP amount due to banks abroad 海外银行同业的存款
av$\@4I amount due to holding companies 控股公司存款
#dXZA>b9 amount due to local banks 本港银行同业的存款
?L.p9o-S0 amount due to outport banks 外埠银行同业的存款
# oS amount for note issue 发行纸币的款额
-F~9f> amount of bond 担保契据的款额
Xqq?S amount of consideration 代价款额
2n\i0? RD amount of contribution 供款数额
J@&$U7t amount of indebtedness 负债款额
"@):*3
4 amount of principal of the loan 贷款本金额
@5 POgQ 8 amount of rates chargeable 应征差饷数额
[K^ q: 3R amount of share capital 股本额
`s]zk {x amount of sums assured 承保款额
P- *R N
amount of variation 变动幅度
6 'X.[0M amount of vote 拨款数额
X]f#w amount payable 应付款额
k/6G j}l'o amount receivable 应收款额
FL*w( Br. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uvAy#, analysis 分析
QyBK*uNdV ancillary risk 附属风险
9=sMKc%!- annual account 周年帐目；周年帐目报表；年度决算；年结
lqwJ F & annual accounting date 年结日期
b]s%B.h annual allowance 每年免税额；年积金；年度津贴；年津
e=NQY8? annual balance 年度余额
%QlBFl0a annual disposable income 每年可动用收入
;U5x'}%0] annual estimates 周年预算
Ib<5u annual fee 年费
omDi<- annual general meeting 周年大会
LP-KD annual growth rate 年增率；每年增长率
KfN`ZZ< annual long-term supplement 长期个案每年补助金
HEW9YC" annual pensionable emolument 可供计算退休金的年薪
VA*79I#_q annual report 年报
zke~!"iq Annual Report on the Consumer Price Index 《消费物价指数年报》
+P<w<GfQ annual return 周年报表；周年申报表；每年报税表格
-t706(#k Annual Return Rules 《周年报表规则》
+BTNm66Z annual review of consumer prices 每年消费物价回顾
)l81R annual roll-forward basis 逐年延展方式
pR^Y|NG! annual salary 年薪
Xj&~N;Ysb annual statement 年度报表；年度决算表
;#Bh_f Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
4 w/t$lR annuitant 年金受益人
/R+]}Lt~%* annuity 年金
q=L*
99S annuity contract 年金合约
\q)1 TTnHS annuity on human life 人寿年金
&t@6qi`d antecedent debt 先前的债项
8aIq#v ante-dated cheque 倒填日期支票
jL[Is2<@
anticipated expenditure 预期开支
;B c<u[G anticipated net profit 预期纯利
9 h{:!
anticipated revenue 预期收入
"$wPq@ anti-inflation measure 反通货膨胀措施
u{dN>} { anti-inflationary stance 反通货膨胀立场
R,b O{2O apparent deficit 表面赤字
T W;;OS[ apparent financial solvency 表面偿债能力
(Os
OPTp apparent partner 表面合伙人
7Q4Pjc D application for personal assessment 个人入息课税申请书
"Y J;-$rb application of fund 资金应用
Hi 0df3t application to release as liquidator and to destruct the books of accounts and documents
3qwYicq, 申请免除清盘人职务及毁灭帐簿与文件
@R Y b-d appointed actuary 委任精算师
q?'gwH37 appointed auditor 委任核数师；委任审计师
6
Ge vO3 appointed trustee 委任的受托人
@):NNbtA appointer 委任人
Bo\dt@0; apportioned pro rata 按比例分摊
. I9] `Q apportionment 分配；分摊
%l$&_xV- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(YWc%f4 apportionment formula 分摊方程式
-X[8 soz apportionment of estate duty 遗产税的分摊
h[v3G<C ~r appraisal 估价；评估
Wy-quq03"& appreciable growth 可观增长
Bjrv;)XH appreciable impact 显着影响
UHDI9>G~, appreciable increase 可观增长
u:>3j,Cs appreciation 增值；升值
C%7 ,#}[U/ appreciation against other currencies 相对其他货币升值
9/qS*Zdh) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uL{~(?U $ appreciation tax 增值税
?@ye*%w _ appropriation 拨款；拨用；拨付
1RO gUJ; appropriation account 拨款帐目
1VM5W!} Appropriation Bill 拨款法案
NCh(-E appropriation-in-aid system 补助拨款办法
XIW: Nk!S approved assets 核准资产
7bW!u*v-c approved basket stock 认可一篮子证券
)|1JcnNSa approved budget 核准预算
D0_x|a approved charitable donation 认可慈善捐款
g(F*Y> hk approved charitable institution 认可慈善机构
h], %va[ approved currency 核准货币；认可货币
7)8}8tY^{ approved estimates 核准预算
k=/|?% approved estimates of expenditure 核准开支预算
2dlV'U_g approved overseas insurer 核准海外保险人
.KMi)1L) approved overseas trust company 核准海外信托公司
4oEq,o_ approved pooled investment fund 核准汇集投资基金
u$ / ]59 approved provident fund scheme 认可公积金计划
jtOsb91c} approved provision 核准拨款
Oh85*3 approved redeemable share 核准可赎回股份
0Y`tj approved regional stock 认可地区性证券
w*R-E4S?2 approved retirement scheme 认可退休金计划
Y8xnvK* approved subordinated loan 核准附属贷款
r{3 `z qo arbitrage 套戥；套汇；套利
Xv(9 Yh S arbitrageur 套戥者；套汇者
X!+ a;wr arbitrary amount 临时款项
,$(v#T z arrangement 措施；安排；协定
7%x+7 arrears 欠款
"ddH7:(k< arrears of pay 欠付薪酬
F!cAaL1 arrears of revenue 逾期未收税款；逾期未收的帐项
+g7nM7,1a articles of association 组织章程；组织细则；组织章程细则
%Yn )t3d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>u[1 v ascertainment of profit 确定利润
`G5wiyH}) "Asia Clear" “亚洲结算系统”
;Z~.54Pf{d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
F0(Sv\<:: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9@a;1Wr/f Asian Development Fund [ADF] 亚洲发展基金
~O7(0RsCN Asian dollar bond 亚洲美元债券
P
T.jR * Asian dollar market 亚洲美元市场
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'nWMo Asian dollar rate 亚洲美元利率
5WN Z7cO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^ "#rDP"v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1 3az [ asked price 沽盘；喊价；索价；卖方报价
NKh {iSLm assessable income 应评税入息
~"YNG? Rre assessable loss 应评税亏损
bHT @]`@@ assessable profit 应评税利润
c\ *OId1{; assessable value 应评税值
~0{Kga assessed profit 估定利润
32F GDM assessed value 经评估价值
T@WMT,J6j assessment 评税；评定；估价；评税单
D}U<7=\3H assessment number 评税编号；估价编号
YGmdiY:;1 assessment of additional tax 补加税评税
-Dm.z16 assessment of performance 业绩评估；实绩评价
D;n%sRq(Z Assessor 评税主任
!27]1%Aw asset price bubbles 资产价格泡沫
U: jf9L2 asset-backed securities 具资产保证的证券
<vuX "
8 assets accretion 资产增值
25[/'7_ " assets and liabilities 资产与负债
<|G~S<y} assets betterment statement 资产递增表；资产改进表
W)~.o/; assets lending 实物放款；有抵押贷款
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=F@CA~C assets of the company passing on the death 死者去世时转移的公司资产
=eLb"7C#0 assets pledged as security for liabilities 用作负债抵押的资产
OYy !4Fp assets portfolio 资产投资组合
'U0 I.x( assets price 资产价格
3 pH` ]m2 assets quality 资产质素
.*7UT~o=CS assets realization 资产变现
OIT;fKl9 assets refinancing arrangement 资产再集资安排
wdV?& W+ assets securitization 资产证券化
B\& Ka <r assets situated outside Hong Kong 在香港以外地方的资产
u\? u 4 assets stripping 削减资产；拆卖资产
eV%bJkt. assets value 资产值
Y6PA\7Y\ assignee 承让人
xJGeIh5 assignment 转让；转让书；转让契
s@iCfX U assignment of interest 权益转让
W>nb9Isp assignment of letters patent and trade mark 专利证书及商标转让
gD =5M\ assignment of property 物业转让；物业转让书
* v]UgP k assignment right 转让权
{f3fc8(p assignor 转让人
dw!E ao47 associate 有联系的人；有关连人士；相联者；合伙人；联系人
lhj2u]yU0S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
% "^XxVJ* associate member 附属会员
e .^9&Fk"N associated body corporate 相联法人团体
*v3
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93DB ZqN associated corporation 相联法团
"-:\-sMt{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9X` QlJ2| 公认会计师公会〔英国〕
p00 A cUTq Association of Futures Exchange Brokers 香港期货经纪协会
IW _D$pq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4,Ds B' association of underwriters 承保人组织
fMaNv6( assumption of control 接管
Ny LnE assurance 担保；保险；转易；转易书
loe>"_`Cq assurance of interest 权益的转易
<J`xCm K at 19XX price 按一九ＸＸ年价格计算
elB 8 at a discount 按赔价计算；按贴水价格计算；打折扣
Zw{tuO7}K at a premium 按溢价计算；按升水价格计算
w5jZI|
at call 通知付款；按通知
& 2igX?60 at constant market price 按固定市价计算
;)a9Y? at constant price 按固定价格计算
y*(j{0yd at cost 按成本计算
n82Q.M- H at current market price 按当时市价计算；按现时市价计算
:n9^:srGZH at current price 按当时价格计算；按现时价格计算
H\bIO!vb at factor cost 按要素成本计算；按生产要素成本计算
~ }22 Dvo at money-of-the-day price 按付款当日价格计算
wm7 1,R1 at or better 按指定或较佳价位〔买卖指令〕
f|0 QN#$ at par 按面值计算；平价
3Q)>gh* at sight 见票即付
nWu4HFi at the close 按收市盘
elgQcJ99 at the opening 按开市盘
`p|vutk)U attestation 见证；见证条款
>#|Yoc at-the-money option 平价期权
vD vGT <d attorney 受权人；受托代表人
)&Bv\Tfjt attornment 新拥有人承认书
j}l8k@f attributable profit 可归属利润
3>Snd9Q attributable share value 可归属股份价值
;~1JbP Auckland Stock Exchange 奥克兰证券交易所
x v l auction 拍卖
i@L2W>{P auctioneer 拍卖商
BB$>h-M/%# audit 审计；核数
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M\FTeb Audit Commission 审计署
eov-"SJB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KK$A 4`YoR 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 audit review 帐目审查
jRAL(r| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;$< ek(i7 audited account 审计帐目；经审计的帐目
Z+(V \ audited annual account 经审计的周年帐目
7 d)' y audited balance sheet 经审计的资产负债表
pa-4|)q Y auditor 核数师；核数主任；审计师
7!;/w;C auditor's certificate 核数师证明书；审计师证明书
cO&9(.d auditor's report 核数师报告；审计师报告
I1 O?)x~ Aussie bond 澳元债券
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UGB= austerity budget 紧缩预算
O %e.u>=4% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pSFWNWQ'B Australia All Ordinaries Index 澳洲所有普通股票指数
IOl"Xgn5 Australian Dollar [AUD] 澳元
F DX+ Australian Options Market 澳大利亚期权市场
O]eJQ4 XN< Australian Securities Commission 澳洲证券事务监察委员会
>~~\==". Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kELyD(^P` Australian Stock Exchange 澳大利亚证券交易所
?UDO%`X Austrian Schilling [ATS] 奥地利先令
89mre;v` authentication 认证；鉴证
k1zt| authority to purchase 委托购买证；委购书
&Sa~Wtm |* authorization 认可；核准；授权；授权书
MDt?7c authorization by direction 指示授权
^/vWK\- authorization by instruction 指令授权
Y '1V(5/& authorization by warrant 令状授权
Y pj)6d authorization of unit trust 单位信托的认可
c@M@t0WT[ authorized agent 指定代理人
><c5Humr authorized capital 法定资本
y/eX(l<{ authorized clerk 出市员
%Oqe7Cx>+ authorized dealer 认可交易商
%tQ{Hf~ authorized financial institution 认可财务机构
*PU,Rc()6 authorized fund 认可基金
cLC7U?- authorized fund house 获授权的基金公司；认可基金公司
>]8.xk Qq authorized institution 认可机构
REBDr;tv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'fFdqsXr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1:UC\ WW authorized insurer 获授权保险人；获认可承保人
RGI6W{\ authorized investment 特准投资项目
LfXr(2u authorized person 获授权人
@$K q<P authorized representative 获授权代表
:9#{p^:o authorized share capital 法定股本
FH`&C*/F0Y automated quotation system 自动报价系统
-wMW@:M_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
UyK G$6F?3 自动交易系统〔香港期货交易所有限公司〕
Y_hRL&u3W automatic adjustment mechanism 自动调整机制
pY#EXZ# automatic adjustment system 自动调整系统
6'! {0 5=m Automatic Clearing House 自动票据交换所
fhx:EZ:~ automatic exchange rates accumulation system 自动化汇率累集系统
V_622~Tc/[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
TFDCo_>o automatic teller machine [ATM] 自动柜员机
l0xFt
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pF+wH MhUe available assets 可用资产
z}2e;d 7 available fiscal reserve 现存财政储备
g_c)Ts( available profit 可用利润
<>Dd xmw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h!CX`pBM average 平均；平均数；海损
x`vs-Y:P average basic salary 平均基本薪金
u;qMo `- average consumer expenditure 平均消费开支；一般消费开支
'?3z6% average cost 平均成本
e4%*I8
^e average cost of land production 增辟土地平均成本
- :z5m+ average daily turnover 平均每日成交额
M 8j(1&(: average daily wage rate 平均每日工资率
Mr,y| average expenditure pattern 平均开支模式
k&iScMgCTH average growth rate 平均增长率
(jMAa% average net fixed assets 固定资产平均净值
L^{;jgd&T9 average of relatives 相对价格平均数
5=h'!|iY average price 平均价格
G_N-}J>EP average propensity to consume 平均消费倾向；一般消费倾向
Q1\k`J average propensity to save 平均储蓄倾向；一般储蓄倾向
ww t()
average rate 平均率
%g @3S!lK average revenue 平均收入；平均收益
VSpt&19 average stock 平均库存；平均存货
>VU QTg average yearly rent 平均年租
KSB_%OI1 avoidance of double taxation 避免双重课税
jl-Aos"/ avoidance of tax 避税
