A:
S@g/Tn A share Ａ股；甲类股份
;Z q~w abatement of tax 减税；减扣免税额
S8OV G4- ABN AMRO Bank N.V. 荷兰银行
Djz UH{6O above-the-line expenditure 线上项目支出；经常预算支出
1bJ ] 3\ above-the-line receipt 线上项目收入；经常预算收入
~sn F20 ABSA Asia Limited 南非联合亚洲有限公司
~Ex.Yp8. absolute change 绝对数值变更
:d guQ|e absolute expenditure 实际开支
P"x-7>c>Y
absolute guideline figure 绝对准则数字
}#G"!/ZA0: absolute interest 绝对权益
R5eB,FN absolute order of discharge 绝对破产解除令
(Q5 @MfK ` absolute profit margin 绝对利润幅度
T#n1@FgC absolute value 实值；绝对值
3EVC8 ue
absolutely vested interest 绝对既得权益
Ke?gz:9j absorbed cost 已吸收成本；已分摊成本
KKjx g7{K absorption 吸收；分摊；合并
OJsd[l3xR absorption rate 吸收率；摊配率；分摊率
m6r )Z5}f ACB Finance Limited 亚洲商业财务有限公司
) , ]2`w&k acceptable form of reciprocity 合理的互惠条件
H@MFj>~ acceptable rate 适当利率；适当汇率
n <:d%&^n acceptance agreement 承兑协议
vaRwh E: acceptance for honour 参加承兑
dA}
72D? acceptor 承兑人；接受人；受票人
Dw`m>'J0 acceptor for honour 参加承兑人
0O#B'Uu accident insurance 意外保险
'n[+r}3 Accident Insurance Association of Hong Kong 香港意外保险公会
+qUk Mx accident insurance scheme 意外保险计划
J`q}Ry; accident year basis 意外年度基准
vA;F]epr! accommodation 通融；贷款
~$4.Mf,u accommodation bill 通融票据；空头票据
Z SRR lkU accommodation party 汇票代发人
"P'&+dH8 account balance 帐户余额；帐户结余
e:J'&r& 1 account book 帐簿
l^!A account collected in advance 预收款项
-#wVtXaSc account current book 往来帐簿
G|-\T(&J account of after-acquired property 事后取得的财产报告
6"i{P account of defaulter 拖欠帐目
:Jeo_ }e 0 account payable 应付帐款
@mx$sNDkL account payee only [A/C payee only] 只可转帐；存入收款人帐户
\$'m ^tVU account receivable 应收帐款
7y)=#ZG'R account receivable report 应收帐款报表
x$n~f:1Y account statement 结单；帐单；会计财务报表
7<:Wq=e!r account title 帐户名称；会计科目
3_MS'&M accountant's report 会计师报告
AzW7tp;t = Accountant's Report Rules 会计师报告规则
qEJ8o.D-= accounting and auditing procedure 会计与审计程序；会计与核数程序
F@ $RV_ M Accounting Arrangements 《会计安排》
_@!QY
accounting basis 会计基础
~zxwg+:QO accounting by Official Receiver 破产管理署署长呈交的帐目
``$%L=_ m Accounting Circular 《会计通告》
/> 3 accounting class 会计类别
KR=d"t Qw accounting date 记帐日期；会计结算日期
2]D$|M?$~ accounting for money 款项核算
'cZMRR c < Accounting Officer 会计主任
=zm0w~']E! accounting period 会计报告期；会计期
Y=a v8Y|` accounting policy 会计政策；会计方针
;tp]^iB# accounting practice 会计惯例
S\9t4Ki_' accounting principle 会计准则
@0z 0m;8 accounting record 会计记录
@fqV0l!GR accounting report 会计报告
I
f3{E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WQ[}&kY~ Accounting Society of China 中国会计学会
+_X,uvR accounting statement 会计报表
,g/ _eROJ accounting system 会计制度；会计系统
G#w^:UL accounting transaction 会计事项；帐务交易
zg#m09[4 accounting treatment 会计处理
f6B-~x<l accounting year 会计年度
\\S/ NA accretion 增值；添加
dK}WM46$ accrual 应计项目；应累算数目
#0bO)m+NZ accrual basis 应计制；权责发生制
oWp}O? accrual basis accounting 应计制会计；权责发生制会计
ZU|6jI} accrue 应累算；应计
.?rbny accrued benefit 应累算利益
_ }E-~I> accrued charges 应计费用
%j'G.*TD accrued cumulative preference share dividend 应累算的累积优先股股息
mDQEXMD accrued expenses 应累算费用
rGnI( m. accrued interest payable 应付利息；应计未付利息
|rHG%VnBH accrued interest receivable 应收利息；应计未收利息
u>}w - accrued right 累算权益
1Xy8|OFc[ accruing profit 应累算的利润
M3Khc#5S( accumulated fiscal reserve 累积财政储备
a)!![X?\ accumulated profit 累积利润；滚存溢利
9-
xlvU,o accumulated reserve 累积储备
mRhd/|g* accumulation of surplus income 累积收益盈余
><NI'q*cQ acquired assets 既得资产
<0u\dU acquisition 收购；购置；取得
A%B gp?B acquisition cost 购置成本
z\fW )/ acquisition expenses 购置费用
qoC]#M$oo# acquisition of 100% interest 收购全部股权
qzA`d
5rX acquisition of control 取得控制权
4$
Dt8!p0 acquisition of fixed assets 购置固定资产
R_1)mPQ^P acquisition of shell “买壳”
,VNi_.W0 acquisition price 收购价
iHAU|`'N) act of God 天灾
b7B+eN ?z acting partner 执事合伙人
PiMKu|,3 active market 买卖活跃的市场；交投畅旺的市场；旺市
/&PKCtm&~ active partner 积极参与的合伙人
0]AN; active trading 交投活跃
)0#j\ B actual circulation 实际流通
Fe!D%p Qv actual cost 实际成本
#z ON_[+s9 actual expenditure 实际开支；实际支出
0QMTIAW6h actual income 实际入息；实际收入；实际收益
>Z+"` "^o} actual market 现货市场
Q
[ r j actual price 现货价；实际价格
i2){xg~c actual profit 实际利润
O:
,$% actual quotation 实盘；实际价位；实际报价
}]AT _b h, actual year basis 按实际年度计算
10wvfRhng actuals 实货
q7X}MAW actuarial investigation 精算调查
`|$'g^eCL actuarial principle 精算原则
{5^ K Xj$B actuarial report 精算师报告
=p <?Hu Actuarial Society of Hong Kong 香港精算学会
lVPOYl% actuarial valuation 精算师估值
9G0D3F actuary 精算师
* GQD fs`m ad referendum agreement 暂定协议；有待覆核的协定
pzp,t(%j ad valorem duty 从价税；按值征税
`79[+0hL' ad valorem duty system 从价税制
\K}-I
ad valorem fee 从价费
I @ 2 uF- ad valorem tariff 从价关税
pO%{'%RA additional allowance 额外免税额
2w+U$6e C additional amount for unexpired risk 未过期风险的额外款额
lnS(&`oh\= additional assessable profit 补加应评税利润
xfjd5J7' additional assessment 补加评税
%$@1FlqX; additional commitment 额外承担
.%=V">R additional commitment vote 额外承担拨款
qn B<k,8T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N]NF\7( additional dependent parent allowance 供养父母额外免税额
N X pmT4 additional provision 额外拨款
2 {bhA5L additional stamp duty 附加印花税
33Jd!orXU additional tax 补加税罚款；补加税款
xc9Y M0B& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X) V7bVW adjudged bankrupt 被裁定破产
s~*}0-lS adjudicated bankrupt 裁定破产人
9 Ycn0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
0 ZMJ(C adjudication of bankruptcy 裁定破产；宣告破产
M=O Cz gj adjudication of insolvency 裁定无力偿还债务
v??TJ^1 adjusted actual 经调整的实数；调整后的实数
,P{m k%=9 adjusted current assets 经调整的流动资产；调整后的流动资产
x H-X|N adjusted figure 经调整的数字；调整后的数额
e}'gv m adjusted liabilities 经调整的负债；调整后的负债
ohUdGO[/ adjusted loss 经调整的亏损；调整后的亏损
E<>*( x/\e 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
A{# Nwd> adjusted profit 经调整的利润；调整后的利润
"(v%1tGk adjusted surplus 经调整的盈余额；调整后的盈余额
V YZU eh adjusted value 经调整的价值；调整后的价值
r9#
\13- adjustment 调整；修订；理算〔保险〕
bLzs?eos adjustment centre 调剂中心
Mi+H#xx16 adjustment lag 调整过程的时间差距；调整时差
+#2)kg 9_ adjustment mechanism 调整机制
~ 3^='o adjustment of loss 亏损调整
]hA,LY f adjustment process 调整过程；调整程序
,apNwkY adjustment range 调整幅度
`K*b?:0lp administered exchange rate 受管制汇率
.N,&Uv- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"- 31'R- administration expenses 行政费用
UiH!Dl}< administration fee 手续费；行政费
cvnB!$eji administration in bankruptcy 破产管理
,R?np9wc administration order 遗产管理令
(D<(6? administrator 管理人；遗产管理人
NQfYxB1Yr: administrator of the estate 遗产管理人
G O{ . 9_2 admission of debt 债项承认书
*wuqa) q2 admission of proof 接纳债权证明
!*aPEf270 advance 放贷款项；垫付款项；预支款项；预付款项
u: &o}[ advance account 暂支帐目；预付款帐户
{`(>O"_[Q advance compensation 预付补偿金
{o0qUX>[ advance from shareholder 股东垫款
pd3,pQ advance pending reimbursement 预支以待日后付还
Y4E/?37j advanced economy 先进经济体系
$<nCXVqL, advancement 预付；预付财产
%@Oma advances warrant 垫款令
& $'z advancing 贷出
V8WFQdXc adverse balance 逆差
uI~s8{0T6 adverse exchange 逆汇
Yw'NX5#)g advertisement addressed to shareholders 在报章刊登的致股东通告
).5RPAP advice for collection 托收通知书
D f4+^B,1 advice of drawing 提款通知书；汇票通知书
:`\)
P, advice of payment 付款通知
J NVr Advisory Committee [Securities and Futures Commission]
lhH`dG D 谘询委员会〔证券及期货事务监察委员会〕
!z 53OT! Advisory Committee on Diversification 经济多元化谘询委员会
k|vI<:'p, affidavit 誓章；遗产申报誓章
iDoDwq!l_ affidavit of no receipt 述明无收款的誓章
.1yT*+` affiliate 联号；联营公司；附属公司
?YQPlv:<o. affiliated company 附属公司；联号；联营公司
(Glr\q]jF\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/J3ZL[o?Q affordability 负担能力
p =(@3%k African Development Bank [AfDB] 非洲开发银行
2o3EHZ+]cm after-acquired property 事后取得的财产
)@gZ; `n after-hours dealing 市后交易
SJ?6{2^ after-tax profit 税后盈利；税后利润；税后溢利
!345 %, agency agreement 代理协议
p5\]5bb agency expenses 代理机构的开支
WOLuw% agency fee 代理费
|TsE-t*E} Agency Law 《代理法》
GOT1@.Y agent 代理人；承销人
+k\Uf*wh agent of company 公司代理人
}|\d+V2On agent's fee 代理人费；经纪费
/PzcvN
aggregate 总计；总数；总体数字
31WC=ur5 aggregate amount 总款额；总额
i;z{zVR aggregate assets and liabilities 总体资产与负债
^T5X)Nu{=C aggregate at constant price 按固定价格计算的总体数字
mYxyWB aggregate demand 总需求
dq\FBwfe aggregate gross position 总持仓量
6at1bQ$ aggregate limit 总限额
NTo !'p:s aggregate of salaries tax 合计薪俸税
vb
Y3;+M > aggregate performance 总体表现；总体业绩
6e,xDr aggregate supply 总体供应
=<}<Ny aggregate surplus 总盈余
K+*Q@R D aggregate total 整体总额
6$U]9D aggregate value 总值；合计价值
m)v''`9LU aggregated basis 合计基准
"_|oW n aggregated net chargeable income 合计应课税入息实额
dS2G}L^L aggregation 合并计算；合计；总和
hR#-u1C aggregation of incomes of husband and wife 夫妇入息合并计算
F&RgT1* aggregation of property 财产的总和
h!rM ^ agio 差价；贴水
+Y"r71|A6+ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
V U`OO$,W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m: n` g1 《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》
fq )vK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
VhL{'w7f 《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》
A4 C+5R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t.T
UmJ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#LlUxHv # agreement for a settlement 授产协议
3_Cp%~Gi-_ agreement for assignment 转让协议
VKp*9 %9 agreement for sale 售卖协议；买卖协议
fhPkEvJ agreement for sale and purchase 买卖协议
vhbDb )J agreement for the payment of interest 支付利息协议
O.aG[ wm8 agreement for the repayment of money 还款协议
kOO Gw:/ agreement of reinsurance 再保险协议
-l~Z0 U>^ Agricultural Bank of China 中国农业银行
Vj<:GRNQ,d air passenger departure tax 飞机乘客离境税
e^p
+1-B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N|N3x7=gs airport tax 机场税
5r~# 0Zf* alcohol duty 酒精税
5 @U<I alienation 让与；让渡；转让
3E3U /K alimony 生活费；赡养费
Hy. AyU|L All Ordinaries Index [AOI] 所有普通股指数
~Q {QM: k all risks 全险；综合险
!oPq?lW9 All Sales Record for Stock Market 《股票市场成交报告》
k.<]4iS Allied Capital Resources Limited 新联财务有限公司
5=Xy,hmnC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:Z`:nq.a allocation letter 拨款信件
zgx&Pte allocation of fund 分配款项；预留款项
L`f^y;Y. allocation of profit 利润分配；溢利分配
K<? nq0- allocation warrant 拨款令
o#) {1<0vg allotment 分配；配股
} En allotment notice 股份配售通知；配股通知
!+>v[(OzM allotment of shares 股份分配
qm/ Q65>E allowable 可获宽免；免税的
:NJ_n6E allowable business loss 可扣除的营业亏损
pl@O
N"=[ allowable expenses 可扣税的支出
,B?~-2cCz allowance 免税额；津贴；备抵；准备金
)?+$x[f!* allowance for debts 债项的免税额
vg Y3L allowance for depreciation by wear and tear 耗损折旧免税额
Z;9>S=w! allowance for funeral expenses 殡殓费的免税额
)?_#gLrE6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;!:U((wv allowance for repairs and outgoings 修葺及支出方面的免税额
C~fjWz' V allowance to debtor 给债务人的津贴
O ~j> ? alteration of capital 资本更改
ah x>q alternate trustee 候补受托人
J B!:JML amalgamation 合并
sn7AR88M; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|*Z$E$k: ambit of charges 征税范围；收费范围
Lg8nj< TF amended valuation 经修订的估值
zp\8_ U @ American Commodities Exchange 美国商品交易所
|,9JNm$ American Express Bank Limited 美国运通银行
#/PA A American Stock Exchange 美国证券交易所
DPi_O{W> amortization 摊销
5T sU Qc amount due from banks 存放银行同业的款项
J+rCxn?;g amount due from banks abroad 存放海外银行同业的款项
V5+SWXZ amount due from holding companies 控股公司欠款
HhO".GA amount due from local banks 存放本港银行同业的款项
A-:O`RK amount due to banks 银行同业的存款
"KcA amount due to banks abroad 海外银行同业的存款
n>@oBG)! amount due to holding companies 控股公司存款
DN4$J va amount due to local banks 本港银行同业的存款
r0p w_j amount due to outport banks 外埠银行同业的存款
d%l{V6 amount for note issue 发行纸币的款额
^u 3V
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OL4z%mDZi amount of consideration 代价款额
oIUy -| amount of contribution 供款数额
U(~+o amount of indebtedness 负债款额
& -(463 amount of principal of the loan 贷款本金额
3u%{d G a amount of rates chargeable 应征差饷数额
z-M3 amount of share capital 股本额
9x,RvWTb amount of sums assured 承保款额
>S$Z amount of variation 变动幅度
ss;R8:5 amount of vote 拨款数额
8~5cJPi6 amount payable 应付款额
5 ae2<Y= amount receivable 应收款额
,{\Bze1fn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
nUkaz*4qU analysis 分析
'_|h6<.k[ ancillary risk 附属风险
XL7h} annual account 周年帐目；周年帐目报表；年度决算；年结
[M+f-kl annual accounting date 年结日期
aF03a-qw< annual allowance 每年免税额；年积金；年度津贴；年津
cuOvN"nuNj annual balance 年度余额
[@yV!#2 annual disposable income 每年可动用收入
=8U&[F annual estimates 周年预算
g{5A4|_7 annual fee 年费
>X*Mio8P# annual general meeting 周年大会
sz9L 8f2 annual growth rate 年增率；每年增长率
CI3XzH\IX* annual long-term supplement 长期个案每年补助金
Z7 E annual pensionable emolument 可供计算退休金的年薪
'X shmZ0& annual report 年报
qzb<J=FAU Annual Report on the Consumer Price Index 《消费物价指数年报》
DTWD |M annual return 周年报表；周年申报表；每年报税表格
K~ ;4 5Z2 Annual Return Rules 《周年报表规则》
'\j d#Kn'h annual review of consumer prices 每年消费物价回顾
(b`]M`Fc annual roll-forward basis 逐年延展方式
% YOndIS: annual salary 年薪
T|tOTk annual statement 年度报表；年度决算表
6e7{Iy 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
)7_"wD`
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g-Pwp[!qkf annuity 年金
Web|\CH annuity contract 年金合约
O yqNLR annuity on human life 人寿年金
fu~ +8CE. antecedent debt 先前的债项
a# c6[! ante-dated cheque 倒填日期支票
^n s@O +Fk anticipated expenditure 预期开支
mrX^2SR anticipated net profit 预期纯利
EbqcV\Kb anticipated revenue 预期收入
aL\nT XakX anti-inflation measure 反通货膨胀措施
j <o3 JV anti-inflationary stance 反通货膨胀立场
!UFfsNiXZ apparent deficit 表面赤字
8Jz:^ k: apparent financial solvency 表面偿债能力
:O5og[;b apparent partner 表面合伙人
ZyEHzM{$ application for personal assessment 个人入息课税申请书
5xii(\lC application of fund 资金应用
D %JlbH8 application to release as liquidator and to destruct the books of accounts and documents
np~~mdmRK 申请免除清盘人职务及毁灭帐簿与文件
MxBTX4E S appointed actuary 委任精算师
N/GQt\tV< appointed auditor 委任核数师；委任审计师
28
3 H appointed trustee 委任的受托人
~F1:N>>_Cf appointer 委任人
!t i6 apportioned pro rata 按比例分摊
(%` Q hH apportionment 分配；分摊
k__$ Q9qj( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L \;6y*K apportionment formula 分摊方程式
& N3Y|2 apportionment of estate duty 遗产税的分摊
P6MRd/y | appraisal 估价；评估
gzeQ|m2] appreciable growth 可观增长
>MPr=W%E appreciable impact 显着影响
L<fvKmo(fw appreciable increase 可观增长
JgHM?AWg| appreciation 增值；升值
.Lfo)?zG appreciation against other currencies 相对其他货币升值
j;+?HbL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y"KE7>Jf appreciation tax 增值税
umdG(os R appropriation 拨款；拨用；拨付
fHZTXvxoL appropriation account 拨款帐目
n`4K4y%Dy} Appropriation Bill 拨款法案
Znetzm=0 appropriation-in-aid system 补助拨款办法
cW+t#>' r approved assets 核准资产
^ "\R\COQ approved basket stock 认可一篮子证券
NH0qVQ@A approved budget 核准预算
, lJ v approved charitable donation 认可慈善捐款
JsotOic% approved charitable institution 认可慈善机构
/EG~sRvl} approved currency 核准货币；认可货币
3QpYmX<E approved estimates 核准预算
e)?Fi approved estimates of expenditure 核准开支预算
Q);n<Z:X~ approved overseas insurer 核准海外保险人
o-o'z'9 approved overseas trust company 核准海外信托公司
Wq^qpN)5Y approved pooled investment fund 核准汇集投资基金
w^]6w\p approved provident fund scheme 认可公积金计划
UQ4% Xp approved provision 核准拨款
d[;.r approved redeemable share 核准可赎回股份
8iekEG$H approved regional stock 认可地区性证券
VM0j`bs'K* approved retirement scheme 认可退休金计划
gkHNRAL approved subordinated loan 核准附属贷款
cCR+D.F arbitrage 套戥；套汇；套利
pFJB '=c arbitrageur 套戥者；套汇者
k#5 }\w! arbitrary amount 临时款项
c5mZG7- arrangement 措施；安排；协定
~(]0k.\ arrears 欠款
#Z5}2soA arrears of pay 欠付薪酬
57 #6yXQ
arrears of revenue 逾期未收税款；逾期未收的帐项
u!:z.RH8n articles of association 组织章程；组织细则；组织章程细则
Reu*Pe Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
owPm/ F ascertainment of profit 确定利润
z.}[m, oTF "Asia Clear" “亚洲结算系统”
vp. ZK[/` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+Y+Y6Ac[} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
){Ob,LEU& Asian Development Fund [ADF] 亚洲发展基金
"kc/J*u-3 Asian dollar bond 亚洲美元债券
M|] "W Asian dollar market 亚洲美元市场
Ka`=WeJ| Asian dollar rate 亚洲美元利率
Yf[Qtmh]I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M5x U9]B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{?`al5Sz asked price 沽盘；喊价；索价；卖方报价
-@ZiS^l assessable income 应评税入息
m RZ :ie assessable loss 应评税亏损
}Nb8}(6 assessable profit 应评税利润
72,rFYvpK assessable value 应评税值
E Kp@9\XBC assessed profit 估定利润
\.g\Zib ) assessed value 经评估价值
lqb/eN9(t assessment 评税；评定；估价；评税单
IVW1]y assessment number 评税编号；估价编号
i.:. Y assessment of additional tax 补加税评税
~i.k$XGA assessment of performance 业绩评估；实绩评价
$2%f 8& Assessor 评税主任
KOwOIDt asset price bubbles 资产价格泡沫
pn* 3\ asset-backed securities 具资产保证的证券
Q# EP| assets accretion 资产增值
BAO| )~1Pd assets and liabilities 资产与负债
J sEa23 assets betterment statement 资产递增表；资产改进表
XQ*eP?OS{ assets lending 实物放款；有抵押贷款
d,by / .2 assets of the company passing on the death 死者去世时转移的公司资产
q=lAb\i assets pledged as security for liabilities 用作负债抵押的资产
vpU#xm.K assets portfolio 资产投资组合
3T&6opaF assets price 资产价格
?^j^K-rx assets quality 资产质素
$u/E\l assets realization 资产变现
+NFzSa l assets refinancing arrangement 资产再集资安排
ci+tdMA assets securitization 资产证券化
<ioO,oS' assets situated outside Hong Kong 在香港以外地方的资产
F H1Z 2 assets stripping 削减资产；拆卖资产
|g3?y/l assets value 资产值
>YUoh-]` assignee 承让人
!*`-iQo & assignment 转让；转让书；转让契
aC< KN:TN6 assignment of interest 权益转让
i>_u_)- assignment of letters patent and trade mark 专利证书及商标转让
Vn~UB#]'3 assignment of property 物业转让；物业转让书
RD tU43 assignment right 转让权
Q# IG; assignor 转让人
`~ X!Ll associate 有联系的人；有关连人士；相联者；合伙人；联系人
" ZX3sfkh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Sc7U |s associate member 附属会员
_ Ob@ ` associated body corporate 相联法人团体
`|Or{ih associated company 相联公司；联属公司
!!o8N<NU associated corporation 相联法团
1 n%?l[o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b ]a@ 公认会计师公会〔英国〕
_uJ"m 8Tl Association of Futures Exchange Brokers 香港期货经纪协会
a[2vjFf# C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+S))3 5N[ association of underwriters 承保人组织
4R 5D88= C assumption of control 接管
>s` J5I! assurance 担保；保险；转易；转易书
eX_D/25 $ assurance of interest 权益的转易
P+)DsZ0ig at 19XX price 按一九ＸＸ年价格计算
s#uJ
;G at a discount 按赔价计算；按贴水价格计算；打折扣
"l >Igm at a premium 按溢价计算；按升水价格计算
4Bl{WyMJ | at call 通知付款；按通知
1bw{q.cmD at constant market price 按固定市价计算
;@
[
0x at constant price 按固定价格计算
b$eXFi/ at cost 按成本计算
Z;h<6[( at current market price 按当时市价计算；按现时市价计算
A*|cdY]HP at current price 按当时价格计算；按现时价格计算
[le)P$ #z at factor cost 按要素成本计算；按生产要素成本计算
ai*f
F at money-of-the-day price 按付款当日价格计算
i>[_r,-\[ at or better 按指定或较佳价位〔买卖指令〕
uf&N[M at par 按面值计算；平价
^_ojR4 at sight 见票即付
3~#h|? at the close 按收市盘
`
\A(9u* at the opening 按开市盘
TT9z_Q5~ attestation 见证；见证条款
{-A^g!jT& at-the-money option 平价期权
|+$%kJR= attorney 受权人；受托代表人
#Oha(mRY attornment 新拥有人承认书
)z8!f}:De= attributable profit 可归属利润
%0Y=WYUH> attributable share value 可归属股份价值
KLX/O1B Auckland Stock Exchange 奥克兰证券交易所
'Z`$ n8 auction 拍卖
$# |gLVOQ auctioneer 拍卖商
<94_ @3 audit 审计；核数
(5Sivw*mP Audit Commission 审计署
IG3,XW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$x6$* K(F 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〕
%AN/>\#p audit review 帐目审查
r &Ca" dI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]qB:PtX audited account 审计帐目；经审计的帐目
W>b(O m_% audited annual account 经审计的周年帐目
MC&\bf audited balance sheet 经审计的资产负债表
_sy'.Fo auditor 核数师；核数主任；审计师
H_? o-L?+ auditor's certificate 核数师证明书；审计师证明书
CU7F5@+ auditor's report 核数师报告；审计师报告
^2wLxXO6 Aussie bond 澳元债券
% Qm k2 austerity budget 紧缩预算
YJ:3!B>Zo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+ki{H}G21 Australia All Ordinaries Index 澳洲所有普通股票指数
,&4qgp{) Australian Dollar [AUD] 澳元
<58l;< 0 Australian Options Market 澳大利亚期权市场
{ NJfNu Australian Securities Commission 澳洲证券事务监察委员会
Ix|~f1*% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'$ef+ @y Australian Stock Exchange 澳大利亚证券交易所
qOaQxRYm%Y Austrian Schilling [ATS] 奥地利先令
kcDyuM` authentication 认证；鉴证
s`Cy
a` authority to purchase 委托购买证；委购书
"G:<7oTa authorization 认可；核准；授权；授权书
%{;Qls%[t authorization by direction 指示授权
7E!7"2e
a authorization by instruction 指令授权
|;A/|F0-e authorization by warrant 令状授权
tD Dy]==E authorization of unit trust 单位信托的认可
y&_m 4Zw" authorized agent 指定代理人
B??J@+Nf authorized capital 法定资本
N S#TW authorized clerk 出市员
RwVaZJe)l authorized dealer 认可交易商
:SV>+EDY authorized financial institution 认可财务机构
RmI1` authorized fund 认可基金
b6E<r>q authorized fund house 获授权的基金公司；认可基金公司
t\v+ogbk) authorized institution 认可机构
>5G>D~b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
C!C|\$)- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
",>H(wJ8 authorized insurer 获授权保险人；获认可承保人
Yav2q3 authorized investment 特准投资项目
dO7;}>F$n authorized person 获授权人
?r_l 8 authorized representative 获授权代表
bw&myzs authorized share capital 法定股本
=e?$ M automated quotation system 自动报价系统
YwcPX `eg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A$.fv5${ 自动交易系统〔香港期货交易所有限公司〕
//Ai.Q.J[ automatic adjustment mechanism 自动调整机制
Npn=cLC & automatic adjustment system 自动调整系统
abxD B Automatic Clearing House 自动票据交换所
NcCvm# automatic exchange rates accumulation system 自动化汇率累集系统
TzBzEiANn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2l5KJlfj>k automatic teller machine [ATM] 自动柜员机
c<#<k}y autopay 自动转帐
\M]-b w ` available assets 可用资产
&6Il(3-^ available fiscal reserve 现存财政储备
~Ki`Ze "x available profit 可用利润
H6aM&r9} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
):EBgg4-N average 平均；平均数；海损
/H Zu mV? average basic salary 平均基本薪金
O3V.^_k; average consumer expenditure 平均消费开支；一般消费开支
l.nH?kK< average cost 平均成本
F~U !1) average cost of land production 增辟土地平均成本
]Tst SF = average daily turnover 平均每日成交额
IF*&%pB average daily wage rate 平均每日工资率
_y .]3JNm average expenditure pattern 平均开支模式
M2@^bB\J average growth rate 平均增长率
_~aG| mAj average net fixed assets 固定资产平均净值
Tp<k<uKD average of relatives 相对价格平均数
bzi|s5!'< average price 平均价格
pUl8{YGS average propensity to consume 平均消费倾向；一般消费倾向
B pLEPuu30 average propensity to save 平均储蓄倾向；一般储蓄倾向
TFDm5XJ average rate 平均率
}%n5nLU` average revenue 平均收入；平均收益
f=J<* h average stock 平均库存；平均存货
Fl>]&x*~ average yearly rent 平均年租
>u J/TQU avoidance of double taxation 避免双重课税
5(&xNT-n8 avoidance of tax 避税
