A:
~n~j2OE A share Ａ股；甲类股份
LPeVr^ abatement of tax 减税；减扣免税额
[v+5|twxpU ABN AMRO Bank N.V. 荷兰银行
A>v e|us$ above-the-line expenditure 线上项目支出；经常预算支出
w:pPd;nz0Y above-the-line receipt 线上项目收入；经常预算收入
6U0BP ABSA Asia Limited 南非联合亚洲有限公司
A+MG?k>yg absolute change 绝对数值变更
WM;5/;bB absolute expenditure 实际开支
>B<#,G absolute guideline figure 绝对准则数字
1I awi?73 absolute interest 绝对权益
@__m>8 wn absolute order of discharge 绝对破产解除令
9/`3=r @ absolute profit margin 绝对利润幅度
9SBTeJ$RZ absolute value 实值；绝对值
K(uz`(5 absolutely vested interest 绝对既得权益
@ # p6C absorbed cost 已吸收成本；已分摊成本
D#D55X^6* absorption 吸收；分摊；合并
xi<yB0MoA absorption rate 吸收率；摊配率；分摊率
;Nw)zS ACB Finance Limited 亚洲商业财务有限公司
p'0X>>$ acceptable form of reciprocity 合理的互惠条件
KO\-|#3y> acceptable rate 适当利率；适当汇率
~:
fSD0 acceptance agreement 承兑协议
BM{*5Lf acceptance for honour 参加承兑
>m:n6 M'r acceptor 承兑人；接受人；受票人
e*y l _iW acceptor for honour 参加承兑人
?t/G@ accident insurance 意外保险
t2iQ[`/?~ Accident Insurance Association of Hong Kong 香港意外保险公会
~"\WV4}`v accident insurance scheme 意外保险计划
#~m 8zG accident year basis 意外年度基准
Q r_0
L accommodation 通融；贷款
e"%uOuIY X accommodation bill 通融票据；空头票据
oj[~H}> accommodation party 汇票代发人
=A*a9c 2
account balance 帐户余额；帐户结余
N^M6*,F,J account book 帐簿
1% C EUE account collected in advance 预收款项
{r~=mQ account current book 往来帐簿
?t<g|H/|6 account of after-acquired property 事后取得的财产报告
Na4O( d` account of defaulter 拖欠帐目
}H<Z`3_U% account payable 应付帐款
yk'L_M(= account payee only [A/C payee only] 只可转帐；存入收款人帐户
N 4z[=b> account receivable 应收帐款
Peo-t*-06 account receivable report 应收帐款报表
VJP # account statement 结单；帐单；会计财务报表
JeN]sK)8x account title 帐户名称；会计科目
%
H<@Y$r accountant's report 会计师报告
A0Q`Aqs Accountant's Report Rules 会计师报告规则
m] yUcj{F accounting and auditing procedure 会计与审计程序；会计与核数程序
.^ 2.h Accounting Arrangements 《会计安排》
ZXN `8!]& accounting basis 会计基础
C}|.z accounting by Official Receiver 破产管理署署长呈交的帐目
%{7*o5` Accounting Circular 《会计通告》
05 2Cf
dq accounting class 会计类别
~
M sHV% accounting date 记帐日期；会计结算日期
!RPE-S accounting for money 款项核算
V c;g$Xr[ Accounting Officer 会计主任
M~7Cb>%< accounting period 会计报告期；会计期
VC0Tqk accounting policy 会计政策；会计方针
"UreV accounting practice 会计惯例
1KY0hAx accounting principle 会计准则
5
1N /XE k accounting record 会计记录
Ir-QD !!< accounting report 会计报告
XdmpfUR,13 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3AglvGK7{ Accounting Society of China 中国会计学会
a~J!G:( accounting statement 会计报表
5} Id[%.x accounting system 会计制度；会计系统
8#HnV%|N accounting transaction 会计事项；帐务交易
jo0XF] accounting treatment 会计处理
~]# -S20 accounting year 会计年度
<Y6 zJ#BD accretion 增值；添加
MGq\\hLD\- accrual 应计项目；应累算数目
]R>NmjAI accrual basis 应计制；权责发生制
_BY+Tfol accrual basis accounting 应计制会计；权责发生制会计
4JU 2x accrue 应累算；应计
z]SEPYq: accrued benefit 应累算利益
* >"NUHq accrued charges 应计费用
:nR80] accrued cumulative preference share dividend 应累算的累积优先股股息
} K@m4`T accrued expenses 应累算费用
b`$qKO accrued interest payable 应付利息；应计未付利息
B'Jf&v accrued interest receivable 应收利息；应计未收利息
4:S]n19nq accrued right 累算权益
SSCs96 accruing profit 应累算的利润
0g6sGz= accumulated fiscal reserve 累积财政储备
OjAdY\
] 1 accumulated profit 累积利润；滚存溢利
2@lGY_O!m accumulated reserve 累积储备
!*L)v accumulation of surplus income 累积收益盈余
by0K:*C acquired assets 既得资产
x`FTy&g acquisition 收购；购置；取得
+ kT ]qH acquisition cost 购置成本
uY(8KW acquisition expenses 购置费用
@87Y/_l acquisition of 100% interest 收购全部股权
',xUU{5? acquisition of control 取得控制权
.>#O'Z&q9 acquisition of fixed assets 购置固定资产
UGd\`*Cj acquisition of shell “买壳”
4`)r1D!U acquisition price 收购价
&tvtL act of God 天灾
a] 7g\rg) acting partner 执事合伙人
:aBxyS*}G active market 买卖活跃的市场；交投畅旺的市场；旺市
Zj-U^6^L active partner 积极参与的合伙人
1x=x,lcL active trading 交投活跃
=+K?@;? actual circulation 实际流通
]{# =WTp] actual cost 实际成本
*l 4[`7| actual expenditure 实际开支；实际支出
Tg"? TZO~ actual income 实际入息；实际收入；实际收益
.)$ MZyo actual market 现货市场
z/+{QBen8 actual price 现货价；实际价格
EPH
n"YK actual profit 实际利润
TE$6=; actual quotation 实盘；实际价位；实际报价
ZfX$q\7 actual year basis 按实际年度计算
M49l2x=]9 actuals 实货
:N _]*> actuarial investigation 精算调查
_tX=xAO9 actuarial principle 精算原则
Y2XxfZ j actuarial report 精算师报告
~-6_-Y| Actuarial Society of Hong Kong 香港精算学会
Y%kOq`uT=n actuarial valuation 精算师估值
?T_MP" actuary 精算师
g)^s+Y ad referendum agreement 暂定协议；有待覆核的协定
De^:9<{jc ad valorem duty 从价税；按值征税
\/<VJB
uV ad valorem duty system 从价税制
7 I'C'.6iM ad valorem fee 从价费
.#bf9J OE ad valorem tariff 从价关税
w&p(/y additional allowance 额外免税额
7 s{vou additional amount for unexpired risk 未过期风险的额外款额
`_ 1~[t additional assessable profit 补加应评税利润
CEI"p2 additional assessment 补加评税
* 30K }&T additional commitment 额外承担
O=V _ 7I5 additional commitment vote 额外承担拨款
RqGX(Iuv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x 55 W"q 7 additional dependent parent allowance 供养父母额外免税额
?RS:I%bL additional provision 额外拨款
te2 vv]W1 additional stamp duty 附加印花税
^Z#G_%\Y: additional tax 补加税罚款；补加税款
+|d]\WlJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[.fh2XrVM adjudged bankrupt 被裁定破产
"Kp#Lx adjudicated bankrupt 裁定破产人
@L~erg>8= adjudication fee 裁定费；评定印花税额手续费；评估契据费
]"HaE-`% adjudication of bankruptcy 裁定破产；宣告破产
!CX WoM adjudication of insolvency 裁定无力偿还债务
GW'v\O adjusted actual 经调整的实数；调整后的实数
+pme]V|< adjusted current assets 经调整的流动资产；调整后的流动资产
G\BZ^ SwE adjusted figure 经调整的数字；调整后的数额
QEf@wv;T adjusted liabilities 经调整的负债；调整后的负债
J_Tz\bZ3) adjusted loss 经调整的亏损；调整后的亏损
w-e{_R 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
3p &T?E% adjusted profit 经调整的利润；调整后的利润
C{pOGc@ adjusted surplus 经调整的盈余额；调整后的盈余额
cjPXrDl{\ adjusted value 经调整的价值；调整后的价值
z,ERq,g+L adjustment 调整；修订；理算〔保险〕
YmaS,Q- adjustment centre 调剂中心
PIa!N Py adjustment lag 调整过程的时间差距；调整时差
;10YG6: adjustment mechanism 调整机制
m!Z<\2OP adjustment of loss 亏损调整
,G%UU~/a adjustment process 调整过程；调整程序
=xIZJ 8e adjustment range 调整幅度
z/xPI)R[ administered exchange rate 受管制汇率
j; y ~vX b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xmcZN3 ){+ administration expenses 行政费用
ceE]^X; p administration fee 手续费；行政费
c?HUW administration in bankruptcy 破产管理
M )+p H administration order 遗产管理令
^_|kEvk0 administrator 管理人；遗产管理人
y`buY+5l administrator of the estate 遗产管理人
=/46;844T admission of debt 债项承认书
vuPNru" 2 admission of proof 接纳债权证明
W6i{ yne W advance 放贷款项；垫付款项；预支款项；预付款项
CUI+@|]% advance account 暂支帐目；预付款帐户
NT*r7_e advance compensation 预付补偿金
]$Z:^" JS3 advance from shareholder 股东垫款
s2G 9}i{ advance pending reimbursement 预支以待日后付还
Y /_CPY advanced economy 先进经济体系
LZe)_9$ advancement 预付；预付财产
Na/ Y1 RW advances warrant 垫款令
sd\ p[MXX advancing 贷出
q/U-6A[0 adverse balance 逆差
jW`JTh oq adverse exchange 逆汇
C n3 _D advertisement addressed to shareholders 在报章刊登的致股东通告
SW#/;|m advice for collection 托收通知书
f;
|fS~ advice of drawing 提款通知书；汇票通知书
zZCRej advice of payment 付款通知
:}v-+eIQ Advisory Committee [Securities and Futures Commission]
; C$+8%P4 谘询委员会〔证券及期货事务监察委员会〕
i>YQ<A1 Advisory Committee on Diversification 经济多元化谘询委员会
K#wA ; affidavit 誓章；遗产申报誓章
R>"Fc/{y affidavit of no receipt 述明无收款的誓章
e9 h@G# affiliate 联号；联营公司；附属公司
s/IsrcfM affiliated company 附属公司；联号；联营公司
(8h4 \utA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c]ARgrH- affordability 负担能力
g) u%?T African Development Bank [AfDB] 非洲开发银行
V z/w.%_g after-acquired property 事后取得的财产
_=s9o/Cn] after-hours dealing 市后交易
~SQ xFAto after-tax profit 税后盈利；税后利润；税后溢利
h7"U1'b agency agreement 代理协议
L/tn;0 agency expenses 代理机构的开支
hvw9i7# agency fee 代理费
bJ!\eI%ld Agency Law 《代理法》
JyMk @Y agent 代理人；承销人
M/Yr0"%Q<. agent of company 公司代理人
+`Z1L\gmA agent's fee 代理人费；经纪费
~#* C,4m aggregate 总计；总数；总体数字
*pJGp:{6V? aggregate amount 总款额；总额
Yao}Xo 9} aggregate assets and liabilities 总体资产与负债
f?sm~PwC- aggregate at constant price 按固定价格计算的总体数字
|^1U<'oM# aggregate demand 总需求
dyWp'vCQs\ aggregate gross position 总持仓量
4Lt9Dx1 aggregate limit 总限额
1^WGJ"1 aggregate of salaries tax 合计薪俸税
f*X CWr aggregate performance 总体表现；总体业绩
R}=5:)%w aggregate supply 总体供应
M -"j8:en aggregate surplus 总盈余
_K~h?
\u aggregate total 整体总额
LN5LT'CE aggregate value 总值；合计价值
DYr#?} 40 aggregated basis 合计基准
4@?0wV aggregated net chargeable income 合计应课税入息实额
#4'wF4DR@ aggregation 合并计算；合计；总和
pd'0| aggregation of incomes of husband and wife 夫妇入息合并计算
.Az36wD aggregation of property 财产的总和
E?XaU~cpc agio 差价；贴水
QPx 5`{nN 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》
c}o 6Rm50 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"17)`Yf 《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》
pD$4nH4KST Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Iy9hBAg\y 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
|q77 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VyxYv-$Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1XSnnkJm agreement for a settlement 授产协议
s7 "xDDV agreement for assignment 转让协议
x"12$ 7 9= agreement for sale 售卖协议；买卖协议
Wm}c-GD agreement for sale and purchase 买卖协议
V^2_]VFj agreement for the payment of interest 支付利息协议
=#G
2}8mQD agreement for the repayment of money 还款协议
t_3j_` agreement of reinsurance 再保险协议
Q*smH-Sw Agricultural Bank of China 中国农业银行
m;OvOc, air passenger departure tax 飞机乘客离境税
c1'@_Is Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X, |8Wpi= airport tax 机场税
FXo f9fa_B alcohol duty 酒精税
N6y9'LGG` alienation 让与；让渡；转让
|RiJ>/ MK\ alimony 生活费；赡养费
!2LX+*; All Ordinaries Index [AOI] 所有普通股指数
K|7"YNohfG all risks 全险；综合险
15g! Q
*v All Sales Record for Stock Market 《股票市场成交报告》
uDDa >Ka#+ Allied Capital Resources Limited 新联财务有限公司
te+} j7SU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V,&%[H [ allocation letter 拨款信件
"<ZV'z allocation of fund 分配款项；预留款项
9* )&hhBs, allocation of profit 利润分配；溢利分配
dEoIVy _9R allocation warrant 拨款令
c|Iv et>3 allotment 分配；配股
X8|H5Y: allotment notice 股份配售通知；配股通知
pr0X7 #_E5 allotment of shares 股份分配
]nTeT W allowable 可获宽免；免税的
<,]:jgX allowable business loss 可扣除的营业亏损
JtL> mH allowable expenses 可扣税的支出
+vh|m5"7I7 allowance 免税额；津贴；备抵；准备金
NfgXOLthM allowance for debts 债项的免税额
v/`D0g-uX) allowance for depreciation by wear and tear 耗损折旧免税额
(u,)v_Oo]a allowance for funeral expenses 殡殓费的免税额
Bs~~C 8+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'$tCA S allowance for repairs and outgoings 修葺及支出方面的免税额
o^"+X 7) allowance to debtor 给债务人的津贴
=A"Abmx| alteration of capital 资本更改
\H] |5fp* alternate trustee 候补受托人
bwsKdh amalgamation 合并
mk>; 3m* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RaJTya^ ambit of charges 征税范围；收费范围
+MoUh'/u amended valuation 经修订的估值
hhTtxC< : American Commodities Exchange 美国商品交易所
E=s h^Q(A American Express Bank Limited 美国运通银行
>;fVuy American Stock Exchange 美国证券交易所
OdzeHpH3g amortization 摊销
/%T/@y amount due from banks 存放银行同业的款项
!m@cTB7i
amount due from banks abroad 存放海外银行同业的款项
Ds`e-X)O;\ amount due from holding companies 控股公司欠款
smn"]K amount due from local banks 存放本港银行同业的款项
MpCPY"WLL amount due to banks 银行同业的存款
iiPVqU% amount due to banks abroad 海外银行同业的存款
X{-4w([ amount due to holding companies 控股公司存款
s5VK amount due to local banks 本港银行同业的存款
L< F8+a7i amount due to outport banks 外埠银行同业的存款
s6`E.Eevm amount for note issue 发行纸币的款额
wNf:_^|} amount of bond 担保契据的款额
UUt"8]@[ amount of consideration 代价款额
yZleots1 amount of contribution 供款数额
m%HT)`>bg amount of indebtedness 负债款额
p*g Fr hm amount of principal of the loan 贷款本金额
Xoe|]@U` amount of rates chargeable 应征差饷数额
S,&LH-ps amount of share capital 股本额
;wv[';J amount of sums assured 承保款额
^h[6{F~ J amount of variation 变动幅度
1W USp;JMl amount of vote 拨款数额
@.t +
amount payable 应付款额
'oa.-g 5 amount receivable 应收款额
o=m5AUe?J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7) rQf{q7 analysis 分析
W5R/Ub@g ancillary risk 附属风险
m}]{Y'i] R annual account 周年帐目；周年帐目报表；年度决算；年结
k< 9,Y pa
annual accounting date 年结日期
"- 4|HA annual allowance 每年免税额；年积金；年度津贴；年津
_H+]G"k/r annual balance 年度余额
H ,7='n7" annual disposable income 每年可动用收入
"#d$$ 8 annual estimates 周年预算
3lUVD NbZ annual fee 年费
Vk6 c^/v annual general meeting 周年大会
D;,p?]mgO~ annual growth rate 年增率；每年增长率
`Skvqo(5: annual long-term supplement 长期个案每年补助金
jD
S?p)& annual pensionable emolument 可供计算退休金的年薪
e={O&9Z annual report 年报
aHhLz>H' Annual Report on the Consumer Price Index 《消费物价指数年报》
f1'ByV'2 annual return 周年报表；周年申报表；每年报税表格
uyj!$}4 Annual Return Rules 《周年报表规则》
6#Vl3o(E| annual review of consumer prices 每年消费物价回顾
&h5Vhzq(< annual roll-forward basis 逐年延展方式
6{2y$'m8 annual salary 年薪
JYdb^j2c annual statement 年度报表；年度决算表
FnGKt\ 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
b_x!m{ annuitant 年金受益人
BtJk vg(2] annuity 年金
j+jC
J< annuity contract 年金合约
|IAx!Z -P annuity on human life 人寿年金
ndSu-8?L antecedent debt 先前的债项
E>fY,*0 ante-dated cheque 倒填日期支票
mF6-f#t>H+ anticipated expenditure 预期开支
6uRE9h| anticipated net profit 预期纯利
xdSMYH{2A anticipated revenue 预期收入
HSruue8 anti-inflation measure 反通货膨胀措施
RoqkT|#$ anti-inflationary stance 反通货膨胀立场
a*M|_&MH* apparent deficit 表面赤字
!yNU -/ K apparent financial solvency 表面偿债能力
(hc!!:N~q apparent partner 表面合伙人
N_%@_$3G] application for personal assessment 个人入息课税申请书
'(]W tx%9" application of fund 资金应用
Wv4$Lgr application to release as liquidator and to destruct the books of accounts and documents
NEBhVh
申请免除清盘人职务及毁灭帐簿与文件
Qf:e;1F! appointed actuary 委任精算师
c &c appointed auditor 委任核数师；委任审计师
S>lP?2J appointed trustee 委任的受托人
*l7 `C ) appointer 委任人
P]+B} )) apportioned pro rata 按比例分摊
`,O7S9]R+ apportionment 分配；分摊
{z o GwB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6#=Iv X4 apportionment formula 分摊方程式
=ejcP&- V/ apportionment of estate duty 遗产税的分摊
|~9jO/&r appraisal 估价；评估
xF_u:}7` appreciable growth 可观增长
IOHWb& N6 appreciable impact 显着影响
XpAJP++ appreciable increase 可观增长
?q!4 REM appreciation 增值；升值
\`k=9{R. appreciation against other currencies 相对其他货币升值
qnP4wRpr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$QiMA, appreciation tax 增值税
p{E(RsA appropriation 拨款；拨用；拨付
U6JD^G=qR, appropriation account 拨款帐目
?V`-z#y7 Appropriation Bill 拨款法案
3W'fEh5 appropriation-in-aid system 补助拨款办法
U&3!=|j approved assets 核准资产
,2AulX 1 approved basket stock 认可一篮子证券
~ <1s[Hu approved budget 核准预算
w1< pQ[A approved charitable donation 认可慈善捐款
P2'c{],3V approved charitable institution 认可慈善机构
+*.*bo approved currency 核准货币；认可货币
)K x.v' approved estimates 核准预算
eC/{c1C approved estimates of expenditure 核准开支预算
AQ -PHv approved overseas insurer 核准海外保险人
~&:-c v approved overseas trust company 核准海外信托公司
\3vQXt\dM$ approved pooled investment fund 核准汇集投资基金
A!Tl approved provident fund scheme 认可公积金计划
v&:[?<6- approved provision 核准拨款
?>7\L'n=5I approved redeemable share 核准可赎回股份
0A} X hX approved regional stock 认可地区性证券
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\ approved retirement scheme 认可退休金计划
bU gg 2iFS approved subordinated loan 核准附属贷款
. {gD w arbitrage 套戥；套汇；套利
m{>1# 1;$t arbitrageur 套戥者；套汇者
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-t arbitrary amount 临时款项
u^Cl s!C arrangement 措施；安排；协定
tM LiG4
|7 arrears 欠款
#19O5 arrears of pay 欠付薪酬
#X] *kxQ< arrears of revenue 逾期未收税款；逾期未收的帐项
Gza=
0 articles of association 组织章程；组织细则；组织章程细则
w/NT 5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_;}$/ ascertainment of profit 确定利润
} W]A`-Jv "Asia Clear" “亚洲结算系统”
%@QxU-k_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QFTiE1mGH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Pll%O@ K Asian Development Fund [ADF] 亚洲发展基金
0d[O/Q` Asian dollar bond 亚洲美元债券
m03dL^( Asian dollar market 亚洲美元市场
aPJ TH0u Asian dollar rate 亚洲美元利率
t %u0=V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ry[7PLn] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#>yOp * asked price 沽盘；喊价；索价；卖方报价
|X{j^JP 5 assessable income 应评税入息
C.4(8~Y=~ assessable loss 应评税亏损
:U\* 4l assessable profit 应评税利润
|kmP#`P~ assessable value 应评税值
+;+G+Tn assessed profit 估定利润
D*UxPm"pw assessed value 经评估价值
$.C \H,H assessment 评税；评定；估价；评税单
G;gsDn1t assessment number 评税编号；估价编号
jJ"(O-<)D assessment of additional tax 补加税评税
f['I4 /o assessment of performance 业绩评估；实绩评价
!@!603Gy Assessor 评税主任
h]@'M1D% asset price bubbles 资产价格泡沫
.XpuD,^;@ asset-backed securities 具资产保证的证券
Xg. Lo2s assets accretion 资产增值
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d',4) assets and liabilities 资产与负债
[fCnq assets betterment statement 资产递增表；资产改进表
t <Sa ;[+ assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
Xf ^_y( ? assets pledged as security for liabilities 用作负债抵押的资产
t tr` assets portfolio 资产投资组合
!ak760*A assets price 资产价格
g)f& mQ) assets quality 资产质素
(KO]>!t assets realization 资产变现
-75mgOj.# assets refinancing arrangement 资产再集资安排
<Hv/1:k } assets securitization 资产证券化
b\^DQZmth assets situated outside Hong Kong 在香港以外地方的资产
RH,x);J| assets stripping 削减资产；拆卖资产
-[!t=qi assets value 资产值
2KO`+ assignee 承让人
wv3*o10_w8 assignment 转让；转让书；转让契
S /Ic= assignment of interest 权益转让
"E<+id oz assignment of letters patent and trade mark 专利证书及商标转让
v2gk1a & assignment of property 物业转让；物业转让书
!4v>|t q! assignment right 转让权
Ot.v%D`e 5 assignor 转让人
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mWwlkf9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
= y^5PjN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o(}%b8 K associate member 附属会员
8(ZQM01; associated body corporate 相联法人团体
kjQW9QJ< associated company 相联公司；联属公司
&qY]W=9uK associated corporation 相联法团
F<h+d917 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{ $t*XTY6R 公认会计师公会〔英国〕
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R WF6 Association of Futures Exchange Brokers 香港期货经纪协会
_{): w~zi Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|WUM=g7PC association of underwriters 承保人组织
OL_#Uu assumption of control 接管
B 0 A`@9 assurance 担保；保险；转易；转易书
7"Nda3 assurance of interest 权益的转易
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)}:%Z at 19XX price 按一九ＸＸ年价格计算
L~/L<M s at a discount 按赔价计算；按贴水价格计算；打折扣
`]]5!U2 at a premium 按溢价计算；按升水价格计算
=84EX <B at call 通知付款；按通知
7Wv.-LD6 at constant market price 按固定市价计算
0 NSw^dO\ at constant price 按固定价格计算
?@in($67 at cost 按成本计算
Z@Q/P (t at current market price 按当时市价计算；按现时市价计算
He8]E b at current price 按当时价格计算；按现时价格计算
d<Lc&wlP at factor cost 按要素成本计算；按生产要素成本计算
f5M;q; at money-of-the-day price 按付款当日价格计算
YXTV$A+lW at or better 按指定或较佳价位〔买卖指令〕
+<$nZ=,hsy at par 按面值计算；平价
S/*\j7cj at sight 见票即付
@gqZiFM) at the close 按收市盘
Rkg)yme!N at the opening 按开市盘
An}RD73!w attestation 见证；见证条款
qh W]Wd" g at-the-money option 平价期权
\{Q_\ s&) attorney 受权人；受托代表人
{o^tSEN!- attornment 新拥有人承认书
# B <% attributable profit 可归属利润
-Sh&x attributable share value 可归属股份价值
2\& 3x} @ Auckland Stock Exchange 奥克兰证券交易所
s[eSPSFZ auction 拍卖
Q%~BD@Io auctioneer 拍卖商
67/\0mV:~ audit 审计；核数
xC5Pv"> Audit Commission 审计署
(!b)<V * Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!\VEUF,K? 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〕
s% rmfIp" audit review 帐目审查
MrUjqv6a[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nk7=[y #z audited account 审计帐目；经审计的帐目
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~+ audited annual account 经审计的周年帐目
GL>YJ% audited balance sheet 经审计的资产负债表
Yx,E5}- auditor 核数师；核数主任；审计师
_'G'>X>}WU auditor's certificate 核数师证明书；审计师证明书
G3y8M |: auditor's report 核数师报告；审计师报告
]7TOA$Q Aussie bond 澳元债券
%R?WkG austerity budget 紧缩预算
;:oX e*d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&'zc2 Australia All Ordinaries Index 澳洲所有普通股票指数
t%e<]2 -8 Australian Dollar [AUD] 澳元
]Hl{(v\H O Australian Options Market 澳大利亚期权市场
:B=Gb8? Australian Securities Commission 澳洲证券事务监察委员会
^B%ki Australian Society of Certified Practising Accountants 澳洲执业会计师公会
. * `]x Australian Stock Exchange 澳大利亚证券交易所
@J>JZ7m]\ Austrian Schilling [ATS] 奥地利先令
SHS fe{n authentication 认证；鉴证
bxwwYSS authority to purchase 委托购买证；委购书
[%yj'
)R/ authorization 认可；核准；授权；授权书
teb(gUy}L6 authorization by direction 指示授权
6DU(KYN authorization by instruction 指令授权
%=*|: v authorization by warrant 令状授权
}&L%c> authorization of unit trust 单位信托的认可
8G$ BQ authorized agent 指定代理人
<L*`WO]\l authorized capital 法定资本
wA 7\K~fHV authorized clerk 出市员
zp:QcL" authorized dealer 认可交易商
>}+R+''nR authorized financial institution 认可财务机构
:81d~f7 authorized fund 认可基金
{A< 9 61 authorized fund house 获授权的基金公司；认可基金公司
h|P C?@jp authorized institution 认可机构
c R!M {U.q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Hn(Eut7% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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6 authorized insurer 获授权保险人；获认可承保人
V'RbTFb9Z authorized investment 特准投资项目
m rsmul{ authorized person 获授权人
}pf|GdL authorized representative 获授权代表
+w.$"dF! authorized share capital 法定股本
XUVj<U automated quotation system 自动报价系统
31 <0Nw;l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S"?fa)~ 自动交易系统〔香港期货交易所有限公司〕
|ssl0/nk automatic adjustment mechanism 自动调整机制
>r\GB#\5 automatic adjustment system 自动调整系统
mT -[I<
Automatic Clearing House 自动票据交换所
_OjZ>j<B. automatic exchange rates accumulation system 自动化汇率累集系统
JvvN>bg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7BINqVS& automatic teller machine [ATM] 自动柜员机
F7j/Zuj autopay 自动转帐
tw.GBR available assets 可用资产
*aS+XnT/ available fiscal reserve 现存财政储备
jTg~]PQ^ available profit 可用利润
5_](N$$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
d^M*%a z average 平均；平均数；海损
!x
~s`z average basic salary 平均基本薪金
479X5Cl average consumer expenditure 平均消费开支；一般消费开支
M?My+ o T average cost 平均成本
2 z#S| $ average cost of land production 增辟土地平均成本
cNwH Y
Z' average daily turnover 平均每日成交额
~@6l7H6{ average daily wage rate 平均每日工资率
}[lP^Qs average expenditure pattern 平均开支模式
W 2[]m>; average growth rate 平均增长率
k{vbi-^6rf average net fixed assets 固定资产平均净值
Fx.Ly]L average of relatives 相对价格平均数
t_ !p({ average price 平均价格
`C|] ;mf(# average propensity to consume 平均消费倾向；一般消费倾向
KiI+ V;o average propensity to save 平均储蓄倾向；一般储蓄倾向
o9sPyY$aQ average rate 平均率
R ai
0 4 average revenue 平均收入；平均收益
+C~d;p average stock 平均库存；平均存货
(p12=EB< average yearly rent 平均年租
p[xGL }
+\ avoidance of double taxation 避免双重课税
FP=27 = avoidance of tax 避税
