A:
0][PL%3Z A share Ａ股；甲类股份
g0GC g abatement of tax 减税；减扣免税额
"f/lm 2< ABN AMRO Bank N.V. 荷兰银行
S {gB~W above-the-line expenditure 线上项目支出；经常预算支出
Tm~a& p above-the-line receipt 线上项目收入；经常预算收入
K.4t*-<`[ ABSA Asia Limited 南非联合亚洲有限公司
> Pj ?IE6 absolute change 绝对数值变更
*t. L` G absolute expenditure 实际开支
)w_0lm'v{r absolute guideline figure 绝对准则数字
f#}P>,TP absolute interest 绝对权益
Cfqgu;m absolute order of discharge 绝对破产解除令
!]=[h absolute profit margin 绝对利润幅度
Wcd;B7OH absolute value 实值；绝对值
H+y(W5|2/X absolutely vested interest 绝对既得权益
.<5 66g}VP absorbed cost 已吸收成本；已分摊成本
oG~a`9N%C absorption 吸收；分摊；合并
(4=NKtA^G absorption rate 吸收率；摊配率；分摊率
_]:wltPv ACB Finance Limited 亚洲商业财务有限公司
0)n#$d> acceptable form of reciprocity 合理的互惠条件
T {Q] acceptable rate 适当利率；适当汇率
s"*ZQ0OaD acceptance agreement 承兑协议
xD+n2:I{ acceptance for honour 参加承兑
5<h7+ %?t9 acceptor 承兑人；接受人；受票人
;zVtJG` acceptor for honour 参加承兑人
]FV,}EZ accident insurance 意外保险
6c H.s+ Accident Insurance Association of Hong Kong 香港意外保险公会
%~Vgz(/ accident insurance scheme 意外保险计划
veX#K# accident year basis 意外年度基准
E wDFU K accommodation 通融；贷款
X:Z4QqT accommodation bill 通融票据；空头票据
3>;zk#b2 accommodation party 汇票代发人
l%XuYYQ account balance 帐户余额；帐户结余
5#kN<S! account book 帐簿
Wg X9k J account collected in advance 预收款项
vt)u`/u account current book 往来帐簿
uFPJ}m[>5 account of after-acquired property 事后取得的财产报告
A'Q=Do E account of defaulter 拖欠帐目
l] tda( account payable 应付帐款
/J{
e _a account payee only [A/C payee only] 只可转帐；存入收款人帐户
&Luq}^u account receivable 应收帐款
j"g[qF/* account receivable report 应收帐款报表
'MZX"t account statement 结单；帐单；会计财务报表
V*]cF=W[A account title 帐户名称；会计科目
Z,~Bz@5`" accountant's report 会计师报告
J*HZ=6L Accountant's Report Rules 会计师报告规则
*$+k-BV accounting and auditing procedure 会计与审计程序；会计与核数程序
n:QFwwQ`Q; Accounting Arrangements 《会计安排》
eru2.(1 accounting basis 会计基础
`-Yo$b;: accounting by Official Receiver 破产管理署署长呈交的帐目
` s [77V> Accounting Circular 《会计通告》
Op''=Ar#sh accounting class 会计类别
2Lravb3 accounting date 记帐日期；会计结算日期
\X&LrneR"t accounting for money 款项核算
f0 iYP Accounting Officer 会计主任
,]CZ(q9- accounting period 会计报告期；会计期
gZkjh{rQ accounting policy 会计政策；会计方针
"p,TYjT?R accounting practice 会计惯例
Th"0 Cc) accounting principle 会计准则
yx v]G6 accounting record 会计记录
N0U6N< w accounting report 会计报告
m3o+iYkMD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"`A@_;At` Accounting Society of China 中国会计学会
g$=y#<2? accounting statement 会计报表
8&d s accounting system 会计制度；会计系统
#s"|8# accounting transaction 会计事项；帐务交易
';T=kS<^_ accounting treatment 会计处理
~n)gP9Hv accounting year 会计年度
w?u4-GT accretion 增值；添加
wO\,?SI4 accrual 应计项目；应累算数目
!\e&7sV~Q accrual basis 应计制；权责发生制
{/Mz /|% accrual basis accounting 应计制会计；权责发生制会计
k2]Q~ accrue 应累算；应计
^5BLuN6 accrued benefit 应累算利益
'ju accrued charges 应计费用
cSMiNR accrued cumulative preference share dividend 应累算的累积优先股股息
}Z^r<-N accrued expenses 应累算费用
MSef2| "P# accrued interest payable 应付利息；应计未付利息
g 7>p, accrued interest receivable 应收利息；应计未收利息
BbC t_z' accrued right 累算权益
6x6xv:\ accruing profit 应累算的利润
pUTC~|j%: accumulated fiscal reserve 累积财政储备
D4';QCwo accumulated profit 累积利润；滚存溢利
g)o?nAr accumulated reserve 累积储备
B Q) 1)8r accumulation of surplus income 累积收益盈余
kaKV{;UM acquired assets 既得资产
*qh$,mp> acquisition 收购；购置；取得
_PI w""ssr acquisition cost 购置成本
6[iu CMOZ acquisition expenses 购置费用
N.j? : acquisition of 100% interest 收购全部股权
CO+[iJ,4C+ acquisition of control 取得控制权
="M7 F0k acquisition of fixed assets 购置固定资产
=%wwepz 6 acquisition of shell “买壳”
E~k_4z% M acquisition price 收购价
N sUFM act of God 天灾
i2h,=NHJh? acting partner 执事合伙人
>'qkW$-95 active market 买卖活跃的市场；交投畅旺的市场；旺市
%cPz>PTW@ active partner 积极参与的合伙人
hqPpRSv' active trading 交投活跃
E`^?2dv+/ actual circulation 实际流通
3n\eCdV-b< actual cost 实际成本
."8bW^: actual expenditure 实际开支；实际支出
n Wrkn m actual income 实际入息；实际收入；实际收益
;PBybR W actual market 现货市场
e ~wuoE:M3 actual price 现货价；实际价格
yUZ;keQ_Tw actual profit 实际利润
9/La _ :K actual quotation 实盘；实际价位；实际报价
!!WSGZUR actual year basis 按实际年度计算
)v4?+$g actuals 实货
9} \{0;9 actuarial investigation 精算调查
8SG* 7[ T7 actuarial principle 精算原则
3 19 &: actuarial report 精算师报告
^t|CD|,K_O Actuarial Society of Hong Kong 香港精算学会
~Sr`Tlp actuarial valuation 精算师估值
d"7 l<y5 actuary 精算师
2 g)W-M ad referendum agreement 暂定协议；有待覆核的协定
p@/i e@DX ad valorem duty 从价税；按值征税
> @Ux8 # ad valorem duty system 从价税制
x B%Felz ad valorem fee 从价费
L(a){<c ad valorem tariff 从价关税
~y#jq,i/ additional allowance 额外免税额
xz @/^Cj additional amount for unexpired risk 未过期风险的额外款额
$m.e}`7SF! additional assessable profit 补加应评税利润
'+!@c&d#%o additional assessment 补加评税
F]#rH additional commitment 额外承担
F<KUVe additional commitment vote 额外承担拨款
oZ)\Ya= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{}vB# ! additional dependent parent allowance 供养父母额外免税额
3#d5.Ut additional provision 额外拨款
dkz79G}e additional stamp duty 附加印花税
'
9K4A'2[ additional tax 补加税罚款；补加税款
}d,iA FG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sT. :"Pj$ adjudged bankrupt 被裁定破产
7 TTU&7l~ adjudicated bankrupt 裁定破产人
R'#[}s adjudication fee 裁定费；评定印花税额手续费；评估契据费
l7{Xy_66 adjudication of bankruptcy 裁定破产；宣告破产
7?@s.Sz|fV adjudication of insolvency 裁定无力偿还债务
LK
" 47 adjusted actual 经调整的实数；调整后的实数
kc0YWW Q-: adjusted current assets 经调整的流动资产；调整后的流动资产
(6xrs_ea adjusted figure 经调整的数字；调整后的数额
YS}uJ&WoF adjusted liabilities 经调整的负债；调整后的负债
!'4HUB>+ adjusted loss 经调整的亏损；调整后的亏损
%fS__Tb#u 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
XO*|P\#^ adjusted profit 经调整的利润；调整后的利润
MKad
5gD*< adjusted surplus 经调整的盈余额；调整后的盈余额
]Zfg~K( adjusted value 经调整的价值；调整后的价值
` |p3@e adjustment 调整；修订；理算〔保险〕
6 K/j,e>L adjustment centre 调剂中心
DE GEr- adjustment lag 调整过程的时间差距；调整时差
xt! DS0|*Y adjustment mechanism 调整机制
HG(J+ocn adjustment of loss 亏损调整
I8|7~jRB adjustment process 调整过程；调整程序
82w='~y adjustment range 调整幅度
VA9"
Au administered exchange rate 受管制汇率
GqFDN],Wp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,W"[q ~ administration expenses 行政费用
*\?t W]8< administration fee 手续费；行政费
+w~ <2Kt8 administration in bankruptcy 破产管理
]!yuD/4A administration order 遗产管理令
jU1 ([(?" administrator 管理人；遗产管理人
YT)jBS~& administrator of the estate 遗产管理人
gO0X-fN8 admission of debt 债项承认书
SxC admission of proof 接纳债权证明
Pg Ng1 advance 放贷款项；垫付款项；预支款项；预付款项
_]SV@q^ advance account 暂支帐目；预付款帐户
m nK SO advance compensation 预付补偿金
alQMPQVin advance from shareholder 股东垫款
wS*An4%G advance pending reimbursement 预支以待日后付还
6,nws5dh advanced economy 先进经济体系
3 $fzqFo advancement 预付；预付财产
3)jFv7LAU advances warrant 垫款令
;pK/t=$ advancing 贷出
+RXKI{0Km adverse balance 逆差
0Pi D<*EA adverse exchange 逆汇
.>4 Zt'gCt advertisement addressed to shareholders 在报章刊登的致股东通告
W @R\m=e2 advice for collection 托收通知书
Nj8 `<Sl advice of drawing 提款通知书；汇票通知书
{)E)&lL advice of payment 付款通知
Ns ?8N": Advisory Committee [Securities and Futures Commission]
#bxU I{*J 谘询委员会〔证券及期货事务监察委员会〕
11%<bmJ]Q3 Advisory Committee on Diversification 经济多元化谘询委员会
2g>4fZ affidavit 誓章；遗产申报誓章
A *;I}F affidavit of no receipt 述明无收款的誓章
T06BrX affiliate 联号；联营公司；附属公司
} 0 su[gy[ affiliated company 附属公司；联号；联营公司
)tB:g.2k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(/x%zmY;/U affordability 负担能力
wR)U&da`@ African Development Bank [AfDB] 非洲开发银行
drr
W?U after-acquired property 事后取得的财产
Q8] lz} after-hours dealing 市后交易
mB.ybrig after-tax profit 税后盈利；税后利润；税后溢利
$ yd "bJK agency agreement 代理协议
={HY wP ; agency expenses 代理机构的开支
2~yYwX agency fee 代理费
oD0WHp Agency Law 《代理法》
m Mp( agent 代理人；承销人
X~m* ` UH agent of company 公司代理人
{51<EvyE* agent's fee 代理人费；经纪费
@|3PV aggregate 总计；总数；总体数字
j c % aggregate amount 总款额；总额
SSoD}N aggregate assets and liabilities 总体资产与负债
BU3VXnqT[ aggregate at constant price 按固定价格计算的总体数字
T7F )'Mx<
aggregate demand 总需求
BKd03s= aggregate gross position 总持仓量
9j[lr${A aggregate limit 总限额
lCy BdY9n aggregate of salaries tax 合计薪俸税
jv8di Q. aggregate performance 总体表现；总体业绩
d7g3VF< j aggregate supply 总体供应
bl/tl_.p00 aggregate surplus 总盈余
rn$LZE
% aggregate total 整体总额
U|[+ M@F_L aggregate value 总值；合计价值
e}F 1ZJz aggregated basis 合计基准
u yE_7)2d aggregated net chargeable income 合计应课税入息实额
d&N[ \5 q aggregation 合并计算；合计；总和
`>kHJI4 aggregation of incomes of husband and wife 夫妇入息合并计算
S,I|8
YE aggregation of property 财产的总和
S"}G/lBx. agio 差价；贴水
fga{ b7 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》
|sG@Ku7~4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#kmZS/" 《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》
\Z?.Po`!j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DK \Ud6w 《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》
ceKR?%8 s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k &<cFZU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ap
5D6y+ agreement for a settlement 授产协议
( E8(np agreement for assignment 转让协议
'[T#d! T agreement for sale 售卖协议；买卖协议
S2^Ckg agreement for sale and purchase 买卖协议
QTy xx agreement for the payment of interest 支付利息协议
{c#{dT agreement for the repayment of money 还款协议
4>JDo,AWy agreement of reinsurance 再保险协议
!= @U~X|cu Agricultural Bank of China 中国农业银行
@i" ^b air passenger departure tax 飞机乘客离境税
bVLuv`A/
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Uk2U: airport tax 机场税
o%~PWA*Qp alcohol duty 酒精税
vk^ /[eha alienation 让与；让渡；转让
l^LYSZg'R8 alimony 生活费；赡养费
RyAss0Sm^ All Ordinaries Index [AOI] 所有普通股指数
&efwfnG< all risks 全险；综合险
|aaoi4OJ All Sales Record for Stock Market 《股票市场成交报告》
\!]Zq#*kH Allied Capital Resources Limited 新联财务有限公司
o3s ME2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\[!k`6#t7 allocation letter 拨款信件
@P$_2IU" allocation of fund 分配款项；预留款项
$L@os2 allocation of profit 利润分配；溢利分配
~ 9tPT 0^+ allocation warrant 拨款令
hwon ^? allotment 分配；配股
.b3c n allotment notice 股份配售通知；配股通知
7GyJmzEE allotment of shares 股份分配
ME9jN{ le allowable 可获宽免；免税的
Ah| ,`0dw allowable business loss 可扣除的营业亏损
qh40nqS;9 allowable expenses 可扣税的支出
_ @U1 1| allowance 免税额；津贴；备抵；准备金
GadZ!_.f allowance for debts 债项的免税额
cTq}H_hC allowance for depreciation by wear and tear 耗损折旧免税额
qM HI-h_A allowance for funeral expenses 殡殓费的免税额
+OM9v3qJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
SF 7p/gG allowance for repairs and outgoings 修葺及支出方面的免税额
j;3hQOl allowance to debtor 给债务人的津贴
['G@`e *\ alteration of capital 资本更改
RV& =B%w+ alternate trustee 候补受托人
Z2%ySO amalgamation 合并
O%Mi`\W@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*k (|r> ambit of charges 征税范围；收费范围
`<3/k amended valuation 经修订的估值
~ .dmfA{ American Commodities Exchange 美国商品交易所
(B0tgg^jj, American Express Bank Limited 美国运通银行
$;1T P| American Stock Exchange 美国证券交易所
^xpiNP!?a amortization 摊销
#y?iUv amount due from banks 存放银行同业的款项
Hp@nxtKxW amount due from banks abroad 存放海外银行同业的款项
G!^}z (Mgi amount due from holding companies 控股公司欠款
~0^d-,ZD5 amount due from local banks 存放本港银行同业的款项
]W7e2:Hra amount due to banks 银行同业的存款
.5'_5>tkv amount due to banks abroad 海外银行同业的存款
l-} );zH74 amount due to holding companies 控股公司存款
DO^K8~] amount due to local banks 本港银行同业的存款
HqZ 3] amount due to outport banks 外埠银行同业的存款
Pf 4b/w/ amount for note issue 发行纸币的款额
Kb/w+J
S amount of bond 担保契据的款额
^1b/Y8&8A amount of consideration 代价款额
Ha}TdQ% amount of contribution 供款数额
c^?+"7oO0 amount of indebtedness 负债款额
: }q~< amount of principal of the loan 贷款本金额
v'vYN h amount of rates chargeable 应征差饷数额
S
6|# 9C& amount of share capital 股本额
[s"e?Qee amount of sums assured 承保款额
Jw
b'5[R amount of variation 变动幅度
-%g$~MZ?' amount of vote 拨款数额
mHY R? amount payable 应付款额
*?-,=%,z/ amount receivable 应收款额
uE] k v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S] O0zv^} analysis 分析
XuY#EJbZ ancillary risk 附属风险
$r'PYGn annual account 周年帐目；周年帐目报表；年度决算；年结
Q , `:RF3 annual accounting date 年结日期
GjfPba4> annual allowance 每年免税额；年积金；年度津贴；年津
Sp2<r I annual balance 年度余额
-fA1_ ?7S annual disposable income 每年可动用收入
^tFbg+. annual estimates 周年预算
*MG *]\D annual fee 年费
Hy9c<X[F9 annual general meeting 周年大会
g9XAUZe annual growth rate 年增率；每年增长率
] c=nkS annual long-term supplement 长期个案每年补助金
}=fVO<R v annual pensionable emolument 可供计算退休金的年薪
qTA,rr#p0 annual report 年报
#3h~Z)+y Annual Report on the Consumer Price Index 《消费物价指数年报》
E;vF
:?| annual return 周年报表；周年申报表；每年报税表格
v RR(b !Lq Annual Return Rules 《周年报表规则》
^s;x LGl] annual review of consumer prices 每年消费物价回顾
EW :tb-%` annual roll-forward basis 逐年延展方式
&l0-0 T> annual salary 年薪
B9[eLh! annual statement 年度报表；年度决算表
I/HcIBJ 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
\@K K X annuitant 年金受益人
Ne=o+ $.( annuity 年金
_x&fK$Y)B annuity contract 年金合约
t
V:oBT* annuity on human life 人寿年金
3%N bT antecedent debt 先前的债项
Q6e;h l ante-dated cheque 倒填日期支票
ET1>&l:. anticipated expenditure 预期开支
Gcp Aj9 anticipated net profit 预期纯利
DJGq= * anticipated revenue 预期收入
?vd_8C2B anti-inflation measure 反通货膨胀措施
e +? -# anti-inflationary stance 反通货膨胀立场
|vI1C5e apparent deficit 表面赤字
N;6@ f*3_i apparent financial solvency 表面偿债能力
c@ea
;Cv apparent partner 表面合伙人
B/n/b i8T application for personal assessment 个人入息课税申请书
[Dv6z t> application of fund 资金应用
[/Figr] application to release as liquidator and to destruct the books of accounts and documents
)= :gO`"D 申请免除清盘人职务及毁灭帐簿与文件
r'GD appointed actuary 委任精算师
.Y^U Pxf@ appointed auditor 委任核数师；委任审计师
<.N33 7! appointed trustee 委任的受托人
?u)[xEx6}+ appointer 委任人
i]L4kh5 apportioned pro rata 按比例分摊
-eA3o2' apportionment 分配；分摊
*
I{)8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^UJ#YRzi apportionment formula 分摊方程式
R=/6bR57 apportionment of estate duty 遗产税的分摊
NETji:d appraisal 估价；评估
I {o\d'/ appreciable growth 可观增长
'~Z#h P appreciable impact 显着影响
} $zJdf,\ appreciable increase 可观增长
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_FRo` appreciation 增值；升值
LM~,`#3 Ru appreciation against other currencies 相对其他货币升值
'h:[[D%H` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_ 1?
PN8 appreciation tax 增值税
G|"`k Aa appropriation 拨款；拨用；拨付
'B$ bGQ appropriation account 拨款帐目
ti)4J2c,8 Appropriation Bill 拨款法案
n5yPUJK2L6 appropriation-in-aid system 补助拨款办法
Q.d Hg7+D approved assets 核准资产
YnCWmlC approved basket stock 认可一篮子证券
f7Dx .- approved budget 核准预算
o3mxtE] approved charitable donation 认可慈善捐款
9m:qQ1[\ approved charitable institution 认可慈善机构
?_NhR approved currency 核准货币；认可货币
nKoc%TNqe approved estimates 核准预算
7r_ Y. approved estimates of expenditure 核准开支预算
4*<27 approved overseas insurer 核准海外保险人
O 0lQ1<= approved overseas trust company 核准海外信托公司
n<x NE % approved pooled investment fund 核准汇集投资基金
KLc<c1BZ approved provident fund scheme 认可公积金计划
TAbC-T.E V approved provision 核准拨款
j})6O! L. approved redeemable share 核准可赎回股份
$jDp ^ - approved regional stock 认可地区性证券
Ff\U]g approved retirement scheme 认可退休金计划
Xu 1tN9:oE approved subordinated loan 核准附属贷款
$g|/.XH% arbitrage 套戥；套汇；套利
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=()T}b> arbitrageur 套戥者；套汇者
y?|JB f arbitrary amount 临时款项
*+E9@r=HF arrangement 措施；安排；协定
Jk.Ec )w arrears 欠款
}
r#by%P arrears of pay 欠付薪酬
tXocGM {6C arrears of revenue 逾期未收税款；逾期未收的帐项
O1nfz> L` articles of association 组织章程；组织细则；组织章程细则
8: KlU(J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y`~[R7E ascertainment of profit 确定利润
FafOd9>AO "Asia Clear" “亚洲结算系统”
?hu$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T/V 5pYl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<tEN1i Asian Development Fund [ADF] 亚洲发展基金
N[~"X**x Asian dollar bond 亚洲美元债券
nnU
&R Asian dollar market 亚洲美元市场
OG_2k3v Asian dollar rate 亚洲美元利率
O; qerE?i` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
( ~r"N?` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.1yp}&e# asked price 沽盘；喊价；索价；卖方报价
-Kj^ l3w assessable income 应评税入息
su}>
>07 assessable loss 应评税亏损
RNyw`> assessable profit 应评税利润
/{ . assessable value 应评税值
xj/ +Z!,9 assessed profit 估定利润
7W[}7Y assessed value 经评估价值
+jFcq:`#UG assessment 评税；评定；估价；评税单
;a/Gs^W assessment number 评税编号；估价编号
BzqM$F(
L, assessment of additional tax 补加税评税
( Ck |RojC assessment of performance 业绩评估；实绩评价
\c& %F=1+* Assessor 评税主任
Qwn/ , asset price bubbles 资产价格泡沫
] 7C=.'Y asset-backed securities 具资产保证的证券
K .cMuh assets accretion 资产增值
C@` eYi assets and liabilities 资产与负债
[N}:Di,S assets betterment statement 资产递增表；资产改进表
[YY[E 7 assets lending 实物放款；有抵押贷款
zV\\T(R) assets of the company passing on the death 死者去世时转移的公司资产
Z8P{Cr~ U9 assets pledged as security for liabilities 用作负债抵押的资产
/jQW4 eW0 assets portfolio 资产投资组合
O|J`M2r assets price 资产价格
m}] bP assets quality 资产质素
RLN>*X assets realization 资产变现
u@\]r 1 assets refinancing arrangement 资产再集资安排
`}ak;^Me assets securitization 资产证券化
+A 6xY assets situated outside Hong Kong 在香港以外地方的资产
=PiDZS^" assets stripping 削减资产；拆卖资产
cB
U,! assets value 资产值
Kd8V,teH assignee 承让人
j?ihUNY!+ assignment 转让；转让书；转让契
D!kv+<+ assignment of interest 权益转让
% (R10G assignment of letters patent and trade mark 专利证书及商标转让
2]n"7Z8(v8 assignment of property 物业转让；物业转让书
$v?+X20 assignment right 转让权
XJ~_FiB assignor 转让人
f} g )3+i associate 有联系的人；有关连人士；相联者；合伙人；联系人
E%\j R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q}~of}h/ associate member 附属会员
o0b}: ` associated body corporate 相联法人团体
MhN)ZhsC associated company 相联公司；联属公司
76a+|TzR associated corporation 相联法团
Be+CV">2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D;. O # bS 公认会计师公会〔英国〕
|e@9Y DZ Association of Futures Exchange Brokers 香港期货经纪协会
kVk^?F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QLYb>8?"C association of underwriters 承保人组织
|?6r&bT assumption of control 接管
'awL!P-- assurance 担保；保险；转易；转易书
YHN @?}T() assurance of interest 权益的转易
* r Y6 at 19XX price 按一九ＸＸ年价格计算
,Ju f at a discount 按赔价计算；按贴水价格计算；打折扣
K2,oP )0.Y at a premium 按溢价计算；按升水价格计算
K*Y.mM) at call 通知付款；按通知
_V6jn~N at constant market price 按固定市价计算
!4cR&@[ at constant price 按固定价格计算
/%Lj$]S7[4 at cost 按成本计算
:IDD(<^9 at current market price 按当时市价计算；按现时市价计算
2@ vSe at current price 按当时价格计算；按现时价格计算
) Q\nR`k at factor cost 按要素成本计算；按生产要素成本计算
\D(6t!Ox at money-of-the-day price 按付款当日价格计算
p_S8m|% at or better 按指定或较佳价位〔买卖指令〕
<@xp. Y at par 按面值计算；平价
1a4HT hDXP at sight 见票即付
=8S*t 5 at the close 按收市盘
zK893) at the opening 按开市盘
O, 6U pk attestation 见证；见证条款
@mBZu !, at-the-money option 平价期权
YlD ui8.N attorney 受权人；受托代表人
A\Rkt;: attornment 新拥有人承认书
(y%}].[bB attributable profit 可归属利润
P3 se" pP attributable share value 可归属股份价值
mY ?^] 3-_ Auckland Stock Exchange 奥克兰证券交易所
|r5 n p auction 拍卖
=!m5'$Uz> auctioneer 拍卖商
YG , audit 审计；核数
T6MlKcw,t Audit Commission 审计署
tr 0P ;}= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@ S aU2 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
<4S Y'-w audit review 帐目审查
? }"$[6. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lR[[]Yn audited account 审计帐目；经审计的帐目
j|"#S4IX)F audited annual account 经审计的周年帐目
J '9hzag audited balance sheet 经审计的资产负债表
3jQy"9f auditor 核数师；核数主任；审计师
-L@4da[]i auditor's certificate 核数师证明书；审计师证明书
89T xd9X auditor's report 核数师报告；审计师报告
n {JBC%^g Aussie bond 澳元债券
8px@sXI*` austerity budget 紧缩预算
C o v,#j j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xo2PxUO Australia All Ordinaries Index 澳洲所有普通股票指数
SskvxH+7 Australian Dollar [AUD] 澳元
h^R EBPe Australian Options Market 澳大利亚期权市场
Yl%1e|WV Australian Securities Commission 澳洲证券事务监察委员会
h`n,:Y^++P Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ek !x:G$' Australian Stock Exchange 澳大利亚证券交易所
% PozxF: Austrian Schilling [ATS] 奥地利先令
R GF anP authentication 认证；鉴证
|}s)W o authority to purchase 委托购买证；委购书
F#_JcEE authorization 认可；核准；授权；授权书
- ;1'{v authorization by direction 指示授权
8qGK"%{ ~ authorization by instruction 指令授权
94 58.!3 authorization by warrant 令状授权
g&eIfm authorization of unit trust 单位信托的认可
CY~]lQ authorized agent 指定代理人
R:c$f(aKv% authorized capital 法定资本
Nn<TPT[, authorized clerk 出市员
-|;{/ s5 authorized dealer 认可交易商
{a aI<u authorized financial institution 认可财务机构
;NNYJqWd^] authorized fund 认可基金
G J"S*30 authorized fund house 获授权的基金公司；认可基金公司
r4&g~+ck authorized institution 认可机构
i AD'MB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pQv`fr= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lId}sf authorized insurer 获授权保险人；获认可承保人
{8+FxmH authorized investment 特准投资项目
v?Dc3 authorized person 获授权人
NG3!09eY authorized representative 获授权代表
vbEA d) *S authorized share capital 法定股本
ipzv] c& automated quotation system 自动报价系统
|@'/F #T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*IBT!@*Q& 自动交易系统〔香港期货交易所有限公司〕
b(^/WCykH automatic adjustment mechanism 自动调整机制
o/0cd automatic adjustment system 自动调整系统
>YG1sMV-J Automatic Clearing House 自动票据交换所
.*FBr7rE\ automatic exchange rates accumulation system 自动化汇率累集系统
(gW#T\Eln Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{A!1s; automatic teller machine [ATM] 自动柜员机
Fg` P@hC autopay 自动转帐
l0Rjq*5hJ available assets 可用资产
S-x'nu$u available fiscal reserve 现存财政储备
K1y] available profit 可用利润
{qxFRi#\k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/QuuBtp average 平均；平均数；海损
GD(gm, , ) average basic salary 平均基本薪金
K4w %XVaH average consumer expenditure 平均消费开支；一般消费开支
kyV!ATL1F average cost 平均成本
: jgvg$fd average cost of land production 增辟土地平均成本
Iv,Ub_Ll9 average daily turnover 平均每日成交额
LPuc&8lGWf average daily wage rate 平均每日工资率
sKE7U>mz| average expenditure pattern 平均开支模式
/hrVnk i* average growth rate 平均增长率
sA^_I6>M" average net fixed assets 固定资产平均净值
dU4 h average of relatives 相对价格平均数
@34Z/%A average price 平均价格
YoC{ t&rY average propensity to consume 平均消费倾向；一般消费倾向
-@*[
average propensity to save 平均储蓄倾向；一般储蓄倾向
k@}?!V*l average rate 平均率
R0 yPmh,{ average revenue 平均收入；平均收益
&P2tzY' average stock 平均库存；平均存货
!u)>XS^E average yearly rent 平均年租
7E0L-E=. avoidance of double taxation 避免双重课税
WA'4y\ N avoidance of tax 避税
