A:
z0;9SZ9 A share Ａ股；甲类股份
X{s/``n abatement of tax 减税；减扣免税额
(L:`o jiU ABN AMRO Bank N.V. 荷兰银行
' XEK&Yi1 above-the-line expenditure 线上项目支出；经常预算支出
#!Ze\fOC above-the-line receipt 线上项目收入；经常预算收入
?KCxrzf ABSA Asia Limited 南非联合亚洲有限公司
-7,vtd[h absolute change 绝对数值变更
gb9[Meg' absolute expenditure 实际开支
i&1U4q absolute guideline figure 绝对准则数字
8k%H[Smn: absolute interest 绝对权益
Yd.02 7 absolute order of discharge 绝对破产解除令
.&L^J&V absolute profit margin 绝对利润幅度
^^'[%ok absolute value 实值；绝对值
=E;
#OZO absolutely vested interest 绝对既得权益
C Hg]U l absorbed cost 已吸收成本；已分摊成本
Z3 G m absorption 吸收；分摊；合并
o6: 45 absorption rate 吸收率；摊配率；分摊率
+&?'KZ+Z_v ACB Finance Limited 亚洲商业财务有限公司
rQ
&S< acceptable form of reciprocity 合理的互惠条件
FQQ@kP$. acceptable rate 适当利率；适当汇率
`TAcZl=8 acceptance agreement 承兑协议
6l<1A$ BQ acceptance for honour 参加承兑
=;g= GcVK acceptor 承兑人；接受人；受票人
L[1d&d!p acceptor for honour 参加承兑人
OAY8,C=M accident insurance 意外保险
y
'mlee Accident Insurance Association of Hong Kong 香港意外保险公会
TXx'7[ accident insurance scheme 意外保险计划
3^'#ny? l accident year basis 意外年度基准
GU 5W|b S accommodation 通融；贷款
*|sxa# accommodation bill 通融票据；空头票据
4 ; ^g MI9 accommodation party 汇票代发人
B6(h7~0(< account balance 帐户余额；帐户结余
v<%]XHN account book 帐簿
XEa~)i{O account collected in advance 预收款项
\N4d_ f Pj account current book 往来帐簿
`)LIVi"(D account of after-acquired property 事后取得的财产报告
/XjN% | account of defaulter 拖欠帐目
7<fL[2- account payable 应付帐款
mQFa/7FX account payee only [A/C payee only] 只可转帐；存入收款人帐户
:mzCeX8 * account receivable 应收帐款
#fO*ROe account receivable report 应收帐款报表
QZ?O;K1 |y account statement 结单；帐单；会计财务报表
H 'D#s;SlR account title 帐户名称；会计科目
B QE{ accountant's report 会计师报告
V VgsLQd Accountant's Report Rules 会计师报告规则
yW[L,N7d accounting and auditing procedure 会计与审计程序；会计与核数程序
Jm%mm SYK Accounting Arrangements 《会计安排》
*ZX!EjICk accounting basis 会计基础
OA !R5sOz" accounting by Official Receiver 破产管理署署长呈交的帐目
P4i3y{$V Accounting Circular 《会计通告》
KU*`f{| accounting class 会计类别
_F3KFQ4,S- accounting date 记帐日期；会计结算日期
`B:B7Cpvn accounting for money 款项核算
CG CQa0 Accounting Officer 会计主任
u0wn=Dg accounting period 会计报告期；会计期
#"| "cYi, accounting policy 会计政策；会计方针
iJEB ?y accounting practice 会计惯例
dD : accounting principle 会计准则
T4Xtuu1 accounting record 会计记录
_r~!O$2 accounting report 会计报告
G OH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,0BR-# Accounting Society of China 中国会计学会
U8EJC
.e&O accounting statement 会计报表
;5-R =e(KA accounting system 会计制度；会计系统
!-F ^VGD(8 accounting transaction 会计事项；帐务交易
7 kEx48 accounting treatment 会计处理
Oi6f 8*, accounting year 会计年度
h=!M6ya p< accretion 增值；添加
:
x>I-
3G accrual 应计项目；应累算数目
P"oYC$ accrual basis 应计制；权责发生制
wwo(n$! \ accrual basis accounting 应计制会计；权责发生制会计
j!6elzg accrue 应累算；应计
E(7@'d{o accrued benefit 应累算利益
B:B8"ODV accrued charges 应计费用
a|8| @, accrued cumulative preference share dividend 应累算的累积优先股股息
R|nEd/' < accrued expenses 应累算费用
~?2rG E accrued interest payable 应付利息；应计未付利息
#Tup]czO accrued interest receivable 应收利息；应计未收利息
(zjz]@qJ accrued right 累算权益
bE LIRM9 accruing profit 应累算的利润
=fL6uFmxI@ accumulated fiscal reserve 累积财政储备
E]e, c d accumulated profit 累积利润；滚存溢利
@TdQZZ}G\x accumulated reserve 累积储备
UY1JB^J$ accumulation of surplus income 累积收益盈余
YCir Oge acquired assets 既得资产
@ 47[vhE acquisition 收购；购置；取得
)> -77 \ acquisition cost 购置成本
Rrh<mo(yj# acquisition expenses 购置费用
j2< !z;2 acquisition of 100% interest 收购全部股权
)GB3=@ acquisition of control 取得控制权
dCa}ITg acquisition of fixed assets 购置固定资产
[q|?f?Zl acquisition of shell “买壳”
cWgbd ^ J acquisition price 收购价
unC t4uX^ act of God 天灾
Vf"O/o}hq, acting partner 执事合伙人
- 3C* P
active market 买卖活跃的市场；交投畅旺的市场；旺市
muL>g_H active partner 积极参与的合伙人
aQl?d<|+lk active trading 交投活跃
P%.`c?olbs actual circulation 实际流通
A2}Z
*U(; actual cost 实际成本
) j{WeG7L actual expenditure 实际开支；实际支出
% bCcsdK actual income 实际入息；实际收入；实际收益
83{x"G3> actual market 现货市场
pe\Txg6 actual price 现货价；实际价格
l,imT$u actual profit 实际利润
#]5&mKi actual quotation 实盘；实际价位；实际报价
9
Q 0#We* actual year basis 按实际年度计算
,[Dh2fPM, actuals 实货
S4#A#a2J actuarial investigation 精算调查
E}xz7u actuarial principle 精算原则
3~cS}N T actuarial report 精算师报告
h5LJij J Actuarial Society of Hong Kong 香港精算学会
54`bE$:+ actuarial valuation 精算师估值
&:;/]cwj actuary 精算师
u@GRN`yn ad referendum agreement 暂定协议；有待覆核的协定
n Q:ml ad valorem duty 从价税；按值征税
XR{5]lKt_ ad valorem duty system 从价税制
yq/[ /*7^ ad valorem fee 从价费
Nm H}"ndv+ ad valorem tariff 从价关税
}9L 40)8 additional allowance 额外免税额
w/ lXZg additional amount for unexpired risk 未过期风险的额外款额
Paae-EmC additional assessable profit 补加应评税利润
)ZS:gD additional assessment 补加评税
K*([9VZ additional commitment 额外承担
g`%ED0 aR additional commitment vote 额外承担拨款
Zp/qs
z(] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^2&O3s additional dependent parent allowance 供养父母额外免税额
Uq9,(tV`6g additional provision 额外拨款
wQF&GG Y R additional stamp duty 附加印花税
{B'Gm ]4 additional tax 补加税罚款；补加税款
"7To c4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^q4l4)8jX adjudged bankrupt 被裁定破产
()+jrrK adjudicated bankrupt 裁定破产人
W
/~||s adjudication fee 裁定费；评定印花税额手续费；评估契据费
sh ',"S#=@ adjudication of bankruptcy 裁定破产；宣告破产
&LCUoTzj adjudication of insolvency 裁定无力偿还债务
2 ||KP|5@ adjusted actual 经调整的实数；调整后的实数
%f_)<NP9= adjusted current assets 经调整的流动资产；调整后的流动资产
!~Hafn-1 adjusted figure 经调整的数字；调整后的数额
W+ #}~2&Dv adjusted liabilities 经调整的负债；调整后的负债
H ]% mP| adjusted loss 经调整的亏损；调整后的亏损
?c|`R1D 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
J]n7| L adjusted profit 经调整的利润；调整后的利润
u\Nw:Uu i adjusted surplus 经调整的盈余额；调整后的盈余额
"@c';".| adjusted value 经调整的价值；调整后的价值
?#VP)A adjustment 调整；修订；理算〔保险〕
y9V;IXhDc adjustment centre 调剂中心
"ay,Lr adjustment lag 调整过程的时间差距；调整时差
/7UovKKbz adjustment mechanism 调整机制
"<cB73tY adjustment of loss 亏损调整
oiTMP`Y adjustment process 调整过程；调整程序
RT.wTJS ; adjustment range 调整幅度
{f@xA administered exchange rate 受管制汇率
J9b?}-O) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z-? Iip{ administration expenses 行政费用
SX Hr u Z administration fee 手续费；行政费
F8|5_214' administration in bankruptcy 破产管理
1+16i=BF) administration order 遗产管理令
6T{o3wc; administrator 管理人；遗产管理人
L]/\C{}k administrator of the estate 遗产管理人
]X >QLD0W admission of debt 债项承认书
+(QMy&DtS admission of proof 接纳债权证明
Q7 0**qm advance 放贷款项；垫付款项；预支款项；预付款项
>/kPnpJ advance account 暂支帐目；预付款帐户
"6I-]:K-
advance compensation 预付补偿金
P-E'cb%ub advance from shareholder 股东垫款
h-?q6O/ | advance pending reimbursement 预支以待日后付还
`&|l;zsS advanced economy 先进经济体系
(/9.+V_ advancement 预付；预付财产
aIn)'] advances warrant 垫款令
+eV4g2w) advancing 贷出
jza}-=&+e adverse balance 逆差
}\`-G+i{W adverse exchange 逆汇
* 0Wi^f advertisement addressed to shareholders 在报章刊登的致股东通告
H}jK3;8E advice for collection 托收通知书
1A`? y&
Ll advice of drawing 提款通知书；汇票通知书
;EE&~&*w advice of payment 付款通知
wB1|r{ Advisory Committee [Securities and Futures Commission]
U& Sbm~Qi 谘询委员会〔证券及期货事务监察委员会〕
^B&ahk Advisory Committee on Diversification 经济多元化谘询委员会
^ RcIE ( affidavit 誓章；遗产申报誓章
ery?G- affidavit of no receipt 述明无收款的誓章
^H\-3 /si* affiliate 联号；联营公司；附属公司
j &0fC!k affiliated company 附属公司；联号；联营公司
m>Z\
rqOK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H/^TX qQ8 affordability 负担能力
lH,]ZA./ African Development Bank [AfDB] 非洲开发银行
XoH [MJC after-acquired property 事后取得的财产
+}`O^#<qLX after-hours dealing 市后交易
<QkN}+B= after-tax profit 税后盈利；税后利润；税后溢利
UuOLv; v agency agreement 代理协议
6'No4[F
4n agency expenses 代理机构的开支
TQ 5MKqR$ agency fee 代理费
JucxhjV#, Agency Law 《代理法》
i)ES;b4 agent 代理人；承销人
\ ]kb&Qw agent of company 公司代理人
bzj!d|T` agent's fee 代理人费；经纪费
{g!exbVf aggregate 总计；总数；总体数字
`:bvuc( aggregate amount 总款额；总额
~ ];6hxv aggregate assets and liabilities 总体资产与负债
>DL-Q\U aggregate at constant price 按固定价格计算的总体数字
o $H Jg aggregate demand 总需求
|`94W j< aggregate gross position 总持仓量
v'bd.eqw aggregate limit 总限额
{'c%#\ aggregate of salaries tax 合计薪俸税
{>U Mw>T[ aggregate performance 总体表现；总体业绩
z!1/_]WJ, aggregate supply 总体供应
E-tNB{r@ aggregate surplus 总盈余
-}N\REXE aggregate total 整体总额
q ~g&hR}K aggregate value 总值；合计价值
[! dnm1 aggregated basis 合计基准
<R`,zE@t'( aggregated net chargeable income 合计应课税入息实额
P/gb+V=g! aggregation 合并计算；合计；总和
X>@.-{6T aggregation of incomes of husband and wife 夫妇入息合并计算
c~ pUhx1( aggregation of property 财产的总和
o trTrh agio 差价；贴水
tXG4A$(2& 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》
$5Y^fwIK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f_5R!; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\HP,LH[P: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xXY)KI
N[ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
c&Su d, & Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T`w};]z^d2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*09\\
G agreement for a settlement 授产协议
8O.:3%D~
t agreement for assignment 转让协议
21/a3Mlx# agreement for sale 售卖协议；买卖协议
'+q' H agreement for sale and purchase 买卖协议
>;' 1k' agreement for the payment of interest 支付利息协议
;@ll agreement for the repayment of money 还款协议
,QHx*~9 agreement of reinsurance 再保险协议
lc$@Jjg9 Agricultural Bank of China 中国农业银行
uZ2v;]\Y6 air passenger departure tax 飞机乘客离境税
9tc@
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C!/8e
(!N airport tax 机场税
` i>B|g- alcohol duty 酒精税
^?^|Y?f2P? alienation 让与；让渡；转让
I^(o3B alimony 生活费；赡养费
J\dhi{0 All Ordinaries Index [AOI] 所有普通股指数
4G;`KqR@ all risks 全险；综合险
G$x[" All Sales Record for Stock Market 《股票市场成交报告》
Qh E("}1 Allied Capital Resources Limited 新联财务有限公司
rD(ep~^M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dpp52UnT E allocation letter 拨款信件
T`'3Cp$q allocation of fund 分配款项；预留款项
d$?n6|4 allocation of profit 利润分配；溢利分配
*l?%
o{ allocation warrant 拨款令
4 KSP81}/\ allotment 分配；配股
I|3v&E 1 allotment notice 股份配售通知；配股通知
XUqE5[ O% allotment of shares 股份分配
jXDzjt94J allowable 可获宽免；免税的
Uhx2 _ allowable business loss 可扣除的营业亏损
7dg
5HH allowable expenses 可扣税的支出
qYu!:xa8 allowance 免税额；津贴；备抵；准备金
C@?e`=9( allowance for debts 债项的免税额
%`T^qh_dE allowance for depreciation by wear and tear 耗损折旧免税额
3 d)+44G_) allowance for funeral expenses 殡殓费的免税额
LWb}) #E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
VzY P:QRz allowance for repairs and outgoings 修葺及支出方面的免税额
wmcp`8w. allowance to debtor 给债务人的津贴
u, SX`6% alteration of capital 资本更改
E?q'|f alternate trustee 候补受托人
n,Mw#
r?y amalgamation 合并
@%@^5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
={i&F ambit of charges 征税范围；收费范围
+$m skj0s amended valuation 经修订的估值
]MA)=' ~ American Commodities Exchange 美国商品交易所
qP^0($ American Express Bank Limited 美国运通银行
E~g}DKs_5 American Stock Exchange 美国证券交易所
_ 467~5JkU amortization 摊销
qyBK\WqaP amount due from banks 存放银行同业的款项
eNC 5' Z amount due from banks abroad 存放海外银行同业的款项
Jp *AIj amount due from holding companies 控股公司欠款
o Jp_c amount due from local banks 存放本港银行同业的款项
.HyiPx3^ amount due to banks 银行同业的存款
K~ /V amount due to banks abroad 海外银行同业的存款
']6#7NU amount due to holding companies 控股公司存款
UUEDCtF) amount due to local banks 本港银行同业的存款
\ -iUuHP amount due to outport banks 外埠银行同业的存款
a3
_0F@ I amount for note issue 发行纸币的款额
g $T_yT '' amount of bond 担保契据的款额
0_zSQn9c amount of consideration 代价款额
qF6%XKbh= amount of contribution 供款数额
=cKk3kJC amount of indebtedness 负债款额
Sl<-)a: amount of principal of the loan 贷款本金额
n] {}C.C= amount of rates chargeable 应征差饷数额
N 8(x), amount of share capital 股本额
6C51:XQO amount of sums assured 承保款额
oD}FJ vV amount of variation 变动幅度
j83Y'VJJC amount of vote 拨款数额
~ V-
o{IA amount payable 应付款额
}]GK@nn7 amount receivable 应收款额
+p}Xmn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oJu4vGy0 analysis 分析
r~Ubgd ] U ancillary risk 附属风险
z 4fK{S annual account 周年帐目；周年帐目报表；年度决算；年结
Z!i'Tbfn annual accounting date 年结日期
wkpVX*DfRE annual allowance 每年免税额；年积金；年度津贴；年津
yh n
$4;m annual balance 年度余额
.p0n\ $r annual disposable income 每年可动用收入
5F+ f '~ annual estimates 周年预算
! tPK"k annual fee 年费
ZXDMbMD annual general meeting 周年大会
;Wh[q*A annual growth rate 年增率；每年增长率
[^=8k2 annual long-term supplement 长期个案每年补助金
0|Ft0y`+ annual pensionable emolument 可供计算退休金的年薪
k'q
!MZU annual report 年报
9C~GL,uKs Annual Report on the Consumer Price Index 《消费物价指数年报》
h=y (2xA annual return 周年报表；周年申报表；每年报税表格
:Du{8rV Annual Return Rules 《周年报表规则》
u]-El}*[ annual review of consumer prices 每年消费物价回顾
9/KQAc* annual roll-forward basis 逐年延展方式
qhf/B) annual salary 年薪
<0qY8 annual statement 年度报表；年度决算表
N) y;owgo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
l
YA+k5 annuitant 年金受益人
XUNgt(OGR' annuity 年金
5h^qtK annuity contract 年金合约
(9_e >2_ annuity on human life 人寿年金
F%$Ws>l antecedent debt 先前的债项
00wH#_fm ante-dated cheque 倒填日期支票
]Oh>E CA|D anticipated expenditure 预期开支
^a 5~F I: anticipated net profit 预期纯利
I%*Z j,> anticipated revenue 预期收入
%a^!~qV anti-inflation measure 反通货膨胀措施
Z$K%@q,10+ anti-inflationary stance 反通货膨胀立场
"Ksd9,J\b apparent deficit 表面赤字
! m5\w> apparent financial solvency 表面偿债能力
Cu<ojN- $ apparent partner 表面合伙人
. z7f_KX^ application for personal assessment 个人入息课税申请书
pnb$lpxt application of fund 资金应用
/!8:/7r+W application to release as liquidator and to destruct the books of accounts and documents
F qyJ*W\1 申请免除清盘人职务及毁灭帐簿与文件
by ee-BU appointed actuary 委任精算师
F+-MafN7Y appointed auditor 委任核数师；委任审计师
2p.+C35c=j appointed trustee 委任的受托人
,qh appointer 委任人
[~JN n apportioned pro rata 按比例分摊
>Nqkz?67 apportionment 分配；分摊
'~ =xP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ky"7 ^ apportionment formula 分摊方程式
m{Xf_rQ
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5d;K.O appraisal 估价；评估
4[j) $!l` appreciable growth 可观增长
o%Q'<0d appreciable impact 显着影响
cwU6}*_zn appreciable increase 可观增长
p)] ^>-L appreciation 增值；升值
[o 6<aE- appreciation against other currencies 相对其他货币升值
uV\#J{'* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3VgH* vAU} appreciation tax 增值税
?Ir6*ZyY appropriation 拨款；拨用；拨付
\s rOU| appropriation account 拨款帐目
< "9Z7"
> Appropriation Bill 拨款法案
P9~kN|
appropriation-in-aid system 补助拨款办法
L )"w-,zy approved assets 核准资产
2a}_|#* approved basket stock 认可一篮子证券
@WUCv7U approved budget 核准预算
O4 URr approved charitable donation 认可慈善捐款
t)b>f~ approved charitable institution 认可慈善机构
iKO~#9OF approved currency 核准货币；认可货币
[qo* ,CRz approved estimates 核准预算
Qd=/ e pkm approved estimates of expenditure 核准开支预算
nW[aPQ[R approved overseas insurer 核准海外保险人
.^W0;ISX approved overseas trust company 核准海外信托公司
p{u}t!`!d approved pooled investment fund 核准汇集投资基金
Q'LU?>N)/ approved provident fund scheme 认可公积金计划
,
>6X_XJQ approved provision 核准拨款
} trMQ approved redeemable share 核准可赎回股份
KX@Fgs approved regional stock 认可地区性证券
[)KfRk?};2 approved retirement scheme 认可退休金计划
s bb{VV`I approved subordinated loan 核准附属贷款
r8E!-r}rno arbitrage 套戥；套汇；套利
LDNUywj@w arbitrageur 套戥者；套汇者
&$
9bC 't6 arbitrary amount 临时款项
}0*7 bb arrangement 措施；安排；协定
a#@ opUn- arrears 欠款
|LhuZ_;1xo arrears of pay 欠付薪酬
$x<-PN arrears of revenue 逾期未收税款；逾期未收的帐项
{GY$J< 5= articles of association 组织章程；组织细则；组织章程细则
RAa1KOxZX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B W1O1zIh\ ascertainment of profit 确定利润
9EQ,|zf' "Asia Clear" “亚洲结算系统”
c73ZEd+j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
AS39 8L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ijT^gsLL Asian Development Fund [ADF] 亚洲发展基金
?/ g(Y Asian dollar bond 亚洲美元债券
Z r*ytbt Asian dollar market 亚洲美元市场
F L} 8h/ Asian dollar rate 亚洲美元利率
@bE?WXY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H$HhB8z3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!ym5' h asked price 沽盘；喊价；索价；卖方报价
ng\S%nA&J assessable income 应评税入息
U$%w"k7^( assessable loss 应评税亏损
Il[WXt<S assessable profit 应评税利润
$NSYQF%aO assessable value 应评税值
O5"80z38[ assessed profit 估定利润
VzNH% assessed value 经评估价值
r,\(Y@I assessment 评税；评定；估价；评税单
*+ayC{! assessment number 评税编号；估价编号
pwQ."2x assessment of additional tax 补加税评税
v?t+%|dzA assessment of performance 业绩评估；实绩评价
0J B"@U&- Assessor 评税主任
v \Gu asset price bubbles 资产价格泡沫
vOU -bF% u asset-backed securities 具资产保证的证券
ekXHfA!i% assets accretion 资产增值
:2+ :(^l assets and liabilities 资产与负债
owB) + assets betterment statement 资产递增表；资产改进表
pQ J ZE7S assets lending 实物放款；有抵押贷款
W@LR!EW) assets of the company passing on the death 死者去世时转移的公司资产
hHQt4 r'd assets pledged as security for liabilities 用作负债抵押的资产
#=c%:{O{4R assets portfolio 资产投资组合
\qP rY. - assets price 资产价格
\(s ";@ assets quality 资产质素
0Oq1ay^ assets realization 资产变现
mNzZ/*n: assets refinancing arrangement 资产再集资安排
e 78 } assets securitization 资产证券化
6I< `N assets situated outside Hong Kong 在香港以外地方的资产
^ +G> N assets stripping 削减资产；拆卖资产
ud1E@4;qf assets value 资产值
T/nRc_I+^B assignee 承让人
6{ Eh={:b assignment 转让；转让书；转让契
1U!CD -%( assignment of interest 权益转让
5, 3h'\ "! assignment of letters patent and trade mark 专利证书及商标转让
h&P[9:LH assignment of property 物业转让；物业转让书
D[_2:8 assignment right 转让权
mv_-|N~ assignor 转让人
4i \n1RW associate 有联系的人；有关连人士；相联者；合伙人；联系人
Yp$lc^)c> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S45jY=)z associate member 附属会员
]](hwj associated body corporate 相联法人团体
]H*=Z:riu associated company 相联公司；联属公司
)ALcmC?!# associated corporation 相联法团
z'o+3 zq^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O@VmV >m 公认会计师公会〔英国〕
Ki2_Nh>tM Association of Futures Exchange Brokers 香港期货经纪协会
! `o =2b=N Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"|H0 X# association of underwriters 承保人组织
%vI]"a@ assumption of control 接管
&+p07 assurance 担保；保险；转易；转易书
{[eY/)6H assurance of interest 权益的转易
6/ ) A6Tt at 19XX price 按一九ＸＸ年价格计算
Cq=c'(cX at a discount 按赔价计算；按贴水价格计算；打折扣
Yi3DoaS;" at a premium 按溢价计算；按升水价格计算
kBkhuKd)V at call 通知付款；按通知
4?cg6WJ'6 at constant market price 按固定市价计算
}_S]!AWz at constant price 按固定价格计算
\_ oHuw at cost 按成本计算
YR>x h2< 9 at current market price 按当时市价计算；按现时市价计算
BR*U9K| W at current price 按当时价格计算；按现时价格计算
G!uxpZ at factor cost 按要素成本计算；按生产要素成本计算
wS*UXF&f at money-of-the-day price 按付款当日价格计算
bk|>a=o3 at or better 按指定或较佳价位〔买卖指令〕
.$rcTZ at par 按面值计算；平价
B7
T+a at sight 见票即付
W# $rC<Jh] at the close 按收市盘
asb") NfIm at the opening 按开市盘
R[6&{&E: attestation 见证；见证条款
V_:/#G]jeG at-the-money option 平价期权
&F)l vtt| attorney 受权人；受托代表人
*@< jJ P4 attornment 新拥有人承认书
jw
H)x attributable profit 可归属利润
p("do1: attributable share value 可归属股份价值
`%VrT` Auckland Stock Exchange 奥克兰证券交易所
6mZF sB auction 拍卖
.nnAI@7E auctioneer 拍卖商
_nF _RpS audit 审计；核数
JL1Whf Audit Commission 审计署
M~v{\!S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IcN|e4t^J+ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
N 6eY-`4y audit review 帐目审查
2gi`^%#k] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FTn[$q audited account 审计帐目；经审计的帐目
t_3XqjuA audited annual account 经审计的周年帐目
5,A/6b audited balance sheet 经审计的资产负债表
" {}5uth auditor 核数师；核数主任；审计师
2Ig.hnHj auditor's certificate 核数师证明书；审计师证明书
}\B6d\ k auditor's report 核数师报告；审计师报告
sBh|y F, Aussie bond 澳元债券
z>!b austerity budget 紧缩预算
?%?@?W>s@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
awUIYAgJ3 Australia All Ordinaries Index 澳洲所有普通股票指数
] Kd:ZmJ Australian Dollar [AUD] 澳元
9tJiIr8i Australian Options Market 澳大利亚期权市场
9 ItsK Australian Securities Commission 澳洲证券事务监察委员会
)%0#XC^/X5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
fz%urbJR Australian Stock Exchange 澳大利亚证券交易所
:jA~zHO Austrian Schilling [ATS] 奥地利先令
a"}?{ authentication 认证；鉴证
w%htY.- authority to purchase 委托购买证；委购书
{ES3nCL(8 authorization 认可；核准；授权；授权书
N:0mjHG authorization by direction 指示授权
IP -mo!Y. authorization by instruction 指令授权
i;cqK&P;] authorization by warrant 令状授权
:Q 89j4, authorization of unit trust 单位信托的认可
v6FYlKU@ 8 authorized agent 指定代理人
H}d&>!\}F authorized capital 法定资本
nI-\HAX authorized clerk 出市员
;Q ]bV52 authorized dealer 认可交易商
]P-;]*&= authorized financial institution 认可财务机构
h[Hw9$31 authorized fund 认可基金
MD&Ebq5V authorized fund house 获授权的基金公司；认可基金公司
4:7 z9h] authorized institution 认可机构
tjGQ0-Lo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E[
,Ur`>: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\D0Pik@? authorized insurer 获授权保险人；获认可承保人
S%'t
)tt, authorized investment 特准投资项目
y B&s2J authorized person 获授权人
|[0|j/V%O authorized representative 获授权代表
0nC%tCV' authorized share capital 法定股本
R/iXO~/"J automated quotation system 自动报价系统
SH"O<c Dp Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jZ)1]Q2 自动交易系统〔香港期货交易所有限公司〕
{'JoVJKv automatic adjustment mechanism 自动调整机制
0q81H./3 automatic adjustment system 自动调整系统
A^G%8 )\ Automatic Clearing House 自动票据交换所
V^" 5cW automatic exchange rates accumulation system 自动化汇率累集系统
/Ue~W, | Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M Su_*&j9T automatic teller machine [ATM] 自动柜员机
R{/nlS5 autopay 自动转帐
vU::dr available assets 可用资产
&R2 5J $ available fiscal reserve 现存财政储备
XvWUJ6M available profit 可用利润
,?728 pfw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iCx}v[;Ol average 平均；平均数；海损
AFy f7^^k average basic salary 平均基本薪金
VCtj8hKD r average consumer expenditure 平均消费开支；一般消费开支
kd2+k4 @# average cost 平均成本
:9 . ik average cost of land production 增辟土地平均成本
t!v#rn[ average daily turnover 平均每日成交额
]wZG4A average daily wage rate 平均每日工资率
(Zp'|hx8o average expenditure pattern 平均开支模式
A^xD Axk average growth rate 平均增长率
7aS`S F average net fixed assets 固定资产平均净值
yqZKn=1: average of relatives 相对价格平均数
^ 2=1 1 average price 平均价格
Bf.@B0\ average propensity to consume 平均消费倾向；一般消费倾向
"4C b dD// average propensity to save 平均储蓄倾向；一般储蓄倾向
40+~;20 average rate 平均率
(k4> I"x) average revenue 平均收入；平均收益
Q! WXFS average stock 平均库存；平均存货
J'W6NitMr average yearly rent 平均年租
?!K qDI avoidance of double taxation 避免双重课税
4vF1 avoidance of tax 避税
