A:
~yvOR`2Gg A share Ａ股；甲类股份
oIP<7gz abatement of tax 减税；减扣免税额
Lz9t9AoB ABN AMRO Bank N.V. 荷兰银行
Q< q&a8~ above-the-line expenditure 线上项目支出；经常预算支出
"x* 5g*k above-the-line receipt 线上项目收入；经常预算收入
5z>kz/uxW ABSA Asia Limited 南非联合亚洲有限公司
k'K&GF1B absolute change 绝对数值变更
LJ|2=lI+jb absolute expenditure 实际开支
AShnCL8uR absolute guideline figure 绝对准则数字
a|x1aN 0 absolute interest 绝对权益
!L#>wlX) absolute order of discharge 绝对破产解除令
1*"t-+| absolute profit margin 绝对利润幅度
DGwN*>X absolute value 实值；绝对值
rK\ ) absolutely vested interest 绝对既得权益
:OVre*j absorbed cost 已吸收成本；已分摊成本
=a<};X absorption 吸收；分摊；合并
! Bv"S0 absorption rate 吸收率；摊配率；分摊率
WD^ !G;} ACB Finance Limited 亚洲商业财务有限公司
1.Ximom acceptable form of reciprocity 合理的互惠条件
8SGFzb! h acceptable rate 适当利率；适当汇率
BF_R8H,<% acceptance agreement 承兑协议
RG)!v6 acceptance for honour 参加承兑
@ KhDQ0v]5 acceptor 承兑人；接受人；受票人
(,gpR4O[ acceptor for honour 参加承兑人
>*PZ&" }M accident insurance 意外保险
v){&g 5djl Accident Insurance Association of Hong Kong 香港意外保险公会
f(h nomn accident insurance scheme 意外保险计划
G Uf[Dz accident year basis 意外年度基准
gqje]Zc< accommodation 通融；贷款
lKMOsr@l accommodation bill 通融票据；空头票据
y0d a8sd) accommodation party 汇票代发人
E2s
lpo account balance 帐户余额；帐户结余
]mN'Qoc account book 帐簿
5;5D EMe account collected in advance 预收款项
]i-peBxw account current book 往来帐簿
Bw31h3yB account of after-acquired property 事后取得的财产报告
rSUarfZ< account of defaulter 拖欠帐目
GN4'LU account payable 应付帐款
G 1 r sd account payee only [A/C payee only] 只可转帐；存入收款人帐户
N;9m&)@JR' account receivable 应收帐款
#-_';Er\ account receivable report 应收帐款报表
) /kf account statement 结单；帐单；会计财务报表
' {L5 3cH= account title 帐户名称；会计科目
S` Jo^!VJ4 accountant's report 会计师报告
:) U F# Accountant's Report Rules 会计师报告规则
8X@ p?43 accounting and auditing procedure 会计与审计程序；会计与核数程序
S0\;FmLIc Accounting Arrangements 《会计安排》
bm>,$GW( accounting basis 会计基础
E*ug.nxy accounting by Official Receiver 破产管理署署长呈交的帐目
K 9ytot Accounting Circular 《会计通告》
^
2"r't accounting class 会计类别
nVF?.c accounting date 记帐日期；会计结算日期
Dk!;s8}*c accounting for money 款项核算
JM-spi o Accounting Officer 会计主任
cY|?iEV s) accounting period 会计报告期；会计期
?mJNzHrq; accounting policy 会计政策；会计方针
cuO)cj]@e accounting practice 会计惯例
NW'rqgG accounting principle 会计准则
}7 >r, accounting record 会计记录
0UEEvD5 accounting report 会计报告
v)*/E'Cr* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W0X/&v,k* Accounting Society of China 中国会计学会
{8)Pk e accounting statement 会计报表
.{ ` : accounting system 会计制度；会计系统
=/Ob
kVYf accounting transaction 会计事项；帐务交易
`.dX@ < accounting treatment 会计处理
DD3.el}6a accounting year 会计年度
j {w'#x, accretion 增值；添加
B>&Q]J+R accrual 应计项目；应累算数目
uT'}_2=: accrual basis 应计制；权责发生制
x=g=e
<_ accrual basis accounting 应计制会计；权责发生制会计
}F d4;
] accrue 应累算；应计
tiZ5
:^$b4 accrued benefit 应累算利益
^t&S?_DSZ accrued charges 应计费用
d {cd+An accrued cumulative preference share dividend 应累算的累积优先股股息
Bb 5|+b P accrued expenses 应累算费用
t6GL/M4 accrued interest payable 应付利息；应计未付利息
)[d?&GK accrued interest receivable 应收利息；应计未收利息
9 )1 8 accrued right 累算权益
2lVJ"jg accruing profit 应累算的利润
/;7\HZ$ @/ accumulated fiscal reserve 累积财政储备
~c&ygL3 accumulated profit 累积利润；滚存溢利
3;@/`Z_\lt accumulated reserve 累积储备
'O I Ol accumulation of surplus income 累积收益盈余
!}Sf?n P# acquired assets 既得资产
>wz& {9ni acquisition 收购；购置；取得
Gkz \By acquisition cost 购置成本
>h^CC*&'pw acquisition expenses 购置费用
u^DfRd&P0 acquisition of 100% interest 收购全部股权
yrp5\k*{y acquisition of control 取得控制权
hk
=nXv2M acquisition of fixed assets 购置固定资产
D # ZzhHHP acquisition of shell “买壳”
{:U zW\5l) acquisition price 收购价
O)y|G% O act of God 天灾
6w3z&5DY| acting partner 执事合伙人
k8 !|WqfP active market 买卖活跃的市场；交投畅旺的市场；旺市
#wXq' yi active partner 积极参与的合伙人
woCmpCN*I active trading 交投活跃
E+LAE/v@ actual circulation 实际流通
\qx$ h!< actual cost 实际成本
kvWP[! j?) actual expenditure 实际开支；实际支出
D=hy[sDBw actual income 实际入息；实际收入；实际收益
Y$3 &?LA actual market 现货市场
r5U[jwP actual price 现货价；实际价格
L *a:j actual profit 实际利润
|'$E -[ actual quotation 实盘；实际价位；实际报价
Tm!pAD actual year basis 按实际年度计算
J!O{.v actuals 实货
]ow$VF{y actuarial investigation 精算调查
dNH6%1(s]0 actuarial principle 精算原则
[D !-~]5 actuarial report 精算师报告
k9>2d' Q Actuarial Society of Hong Kong 香港精算学会
O$F<x, actuarial valuation 精算师估值
h ^yLmR L actuary 精算师
;VhilWaF- ad referendum agreement 暂定协议；有待覆核的协定
h(q,-')l_ ad valorem duty 从价税；按值征税
%49P<vo`? ad valorem duty system 从价税制
%w+"MkH
_ ad valorem fee 从价费
%gK@ R3p ad valorem tariff 从价关税
!GB\-( additional allowance 额外免税额
>
-P UY additional amount for unexpired risk 未过期风险的额外款额
0 rM'VgB additional assessable profit 补加应评税利润
;WydXQ}Q^ additional assessment 补加评税
eIZ7uSl additional commitment 额外承担
^HJ vT)e4 additional commitment vote 额外承担拨款
p:*)rE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}e/#dMEi additional dependent parent allowance 供养父母额外免税额
v5 |XyN" additional provision 额外拨款
F#0y0| additional stamp duty 附加印花税
m2%OX"# e additional tax 补加税罚款；补加税款
]! @z3Hv3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rG#o*oA adjudged bankrupt 被裁定破产
)uj:k*`) adjudicated bankrupt 裁定破产人
7Cx*Ts $ adjudication fee 裁定费；评定印花税额手续费；评估契据费
DGR[2C)@N adjudication of bankruptcy 裁定破产；宣告破产
8>U{>]WG adjudication of insolvency 裁定无力偿还债务
g+g0i S adjusted actual 经调整的实数；调整后的实数
v[k;R adjusted current assets 经调整的流动资产；调整后的流动资产
Z GILV adjusted figure 经调整的数字；调整后的数额
/INjP~ C adjusted liabilities 经调整的负债；调整后的负债
S511}KPbm/ adjusted loss 经调整的亏损；调整后的亏损
K]~! =j)v 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
WJ%4I aT adjusted profit 经调整的利润；调整后的利润
,]A|z ~q adjusted surplus 经调整的盈余额；调整后的盈余额
DC9\ Sp? adjusted value 经调整的价值；调整后的价值
<1t.f}}uX adjustment 调整；修订；理算〔保险〕
T0:%,o adjustment centre 调剂中心
d@sAB1: adjustment lag 调整过程的时间差距；调整时差
JQi+y; adjustment mechanism 调整机制
~>& Jks_Q adjustment of loss 亏损调整
41-u*$ adjustment process 调整过程；调整程序
g 0Rny adjustment range 调整幅度
ua!i3]18 administered exchange rate 受管制汇率
!p:kEIZ)y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*d~).z) administration expenses 行政费用
((& y:{?G administration fee 手续费；行政费
caG5S#8-" administration in bankruptcy 破产管理
p$5uS=:4`8 administration order 遗产管理令
wSy|h*a, administrator 管理人；遗产管理人
.|$:%"O&X administrator of the estate 遗产管理人
Fe
r&X admission of debt 债项承认书
O4)'78A Tp admission of proof 接纳债权证明
}u3Q*oAGl advance 放贷款项；垫付款项；预支款项；预付款项
; 9n} P@ advance account 暂支帐目；预付款帐户
Th\w#%'N advance compensation 预付补偿金
@2yoy&IO advance from shareholder 股东垫款
Ff eX;pi advance pending reimbursement 预支以待日后付还
D8OW|wVE advanced economy 先进经济体系
71S~*"O0f advancement 预付；预付财产
":qhO0 advances warrant 垫款令
"3& bh>#qY advancing 贷出
UyFvj4SU adverse balance 逆差
ILN Yh3 adverse exchange 逆汇
sJI"
m'r=Z advertisement addressed to shareholders 在报章刊登的致股东通告
`_MRf[Z} advice for collection 托收通知书
3I"xuKxc advice of drawing 提款通知书；汇票通知书
k?!CJ@5$ advice of payment 付款通知
=3~5I& Advisory Committee [Securities and Futures Commission]
5L?_AUL 谘询委员会〔证券及期货事务监察委员会〕
`\p5!Iq
Q Advisory Committee on Diversification 经济多元化谘询委员会
U4$}8~o4 affidavit 誓章；遗产申报誓章
Jw+k=> affidavit of no receipt 述明无收款的誓章
tv]^k]n{rf affiliate 联号；联营公司；附属公司
2|6E{o affiliated company 附属公司；联号；联营公司
!iNN6-v% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
",v!geMvu affordability 负担能力
"dkDT7 African Development Bank [AfDB] 非洲开发银行
/JqNiqvh after-acquired property 事后取得的财产
!~j- 5+DI after-hours dealing 市后交易
\GF 9;N}V after-tax profit 税后盈利；税后利润；税后溢利
(BT{\|,V_m agency agreement 代理协议
)ajF ca@v agency expenses 代理机构的开支
h!~Qyb>W agency fee 代理费
v=pkze Agency Law 《代理法》
_?}[7K! ~d agent 代理人；承销人
R!+_mPb=Q* agent of company 公司代理人
-XJXl}M. agent's fee 代理人费；经纪费
a< E\9DL aggregate 总计；总数；总体数字
M~?2g.o'D aggregate amount 总款额；总额
Ii .0Bul aggregate assets and liabilities 总体资产与负债
OM Y^'g%w aggregate at constant price 按固定价格计算的总体数字
T)Uhp aggregate demand 总需求
=q\Ghqj1 aggregate gross position 总持仓量
r(ZMZ^ aggregate limit 总限额
Ye=c;0V(w aggregate of salaries tax 合计薪俸税
?hFG+`"W aggregate performance 总体表现；总体业绩
+A;AX .mr aggregate supply 总体供应
6_=t~9sY aggregate surplus 总盈余
B4# XQ- aggregate total 整体总额
J<9; Ix 8R aggregate value 总值；合计价值
ov
'g'1} aggregated basis 合计基准
>h
Rq aggregated net chargeable income 合计应课税入息实额
GG=R!+p2 aggregation 合并计算；合计；总和
X/8TRiTFv aggregation of incomes of husband and wife 夫妇入息合并计算
2Wx~+@1y aggregation of property 财产的总和
=Hd+KvA agio 差价；贴水
K,f"Q<sU% 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》
mNQ~9OJ1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
up;^,I 《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》
V * I2
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Pb] EpyAW 《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》
WSs X*L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ev4f9Fh u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W2w A66MB agreement for a settlement 授产协议
3oQ?VP agreement for assignment 转让协议
NMvNw?] agreement for sale 售卖协议；买卖协议
d#U~>wr agreement for sale and purchase 买卖协议
UhX)?'J agreement for the payment of interest 支付利息协议
Zk+c9, q agreement for the repayment of money 还款协议
`9`T,uJe agreement of reinsurance 再保险协议
qS!U1R?s Agricultural Bank of China 中国农业银行
fG,)`[eD!_ air passenger departure tax 飞机乘客离境税
Dk^T _7{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}8LTYn airport tax 机场税
Z.%0yS_T alcohol duty 酒精税
KsDovy< alienation 让与；让渡；转让
y5/LH~&Ov alimony 生活费；赡养费
Hp(wR'(g & All Ordinaries Index [AOI] 所有普通股指数
NY3 /mS3w all risks 全险；综合险
bH Nf> All Sales Record for Stock Market 《股票市场成交报告》
>(\Z-I&YQ Allied Capital Resources Limited 新联财务有限公司
lc(}[Z/|V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Gl6M(<f\5 allocation letter 拨款信件
(7 O?NS allocation of fund 分配款项；预留款项
6 k6}SlN[ allocation of profit 利润分配；溢利分配
0%
zy 6{ allocation warrant 拨款令
#zed8I:w allotment 分配；配股
T1U8ZEK<iu allotment notice 股份配售通知；配股通知
F@l d#O allotment of shares 股份分配
A|`mIma# allowable 可获宽免；免税的
>mW*K _~ allowable business loss 可扣除的营业亏损
e6i m_ Tk allowable expenses 可扣税的支出
s= bP@[Gj allowance 免税额；津贴；备抵；准备金
o:c:hSV allowance for debts 债项的免税额
MC~<jJ, allowance for depreciation by wear and tear 耗损折旧免税额
\"| 7o8 allowance for funeral expenses 殡殓费的免税额
~vscATQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{%BPP{OFk allowance for repairs and outgoings 修葺及支出方面的免税额
Yl`)%6'5| allowance to debtor 给债务人的津贴
oIv\Xdc8 1 alteration of capital 资本更改
.Fe VbZW alternate trustee 候补受托人
2hf7F";Af amalgamation 合并
O gtrp)x9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RQ;}+S ambit of charges 征税范围；收费范围
H$k2S5,,z amended valuation 经修订的估值
g kFw=Cd American Commodities Exchange 美国商品交易所
3y}8|M L American Express Bank Limited 美国运通银行
E#VF7 9L American Stock Exchange 美国证券交易所
2I > `{#fV amortization 摊销
r:U/a=V amount due from banks 存放银行同业的款项
MW I7u7{ amount due from banks abroad 存放海外银行同业的款项
aflBDo1c amount due from holding companies 控股公司欠款
jAxrU amount due from local banks 存放本港银行同业的款项
pn p)- a*7 amount due to banks 银行同业的存款
nU,~*Us amount due to banks abroad 海外银行同业的存款
^ 0g !,L amount due to holding companies 控股公司存款
l&_PsnU amount due to local banks 本港银行同业的存款
]T; amount due to outport banks 外埠银行同业的存款
l\_81o Z amount for note issue 发行纸币的款额
,DD} o amount of bond 担保契据的款额
ho%G amount of consideration 代价款额
h'"~t#r amount of contribution 供款数额
hH~GH'dnaE amount of indebtedness 负债款额
62 9g_P ) amount of principal of the loan 贷款本金额
(b"kN( amount of rates chargeable 应征差饷数额
=3EE- %eF! amount of share capital 股本额
7{Zs"d{s amount of sums assured 承保款额
!7n`-#) amount of variation 变动幅度
5BS !6o;P' amount of vote 拨款数额
rAZ~R PrW amount payable 应付款额
4G'-"u^g amount receivable 应收款额
z#GrwE,r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j_0xE;g"] analysis 分析
yqKSaPRA ancillary risk 附属风险
$QnsP#ePN annual account 周年帐目；周年帐目报表；年度决算；年结
6 2L LfD annual accounting date 年结日期
U gTgva>? annual allowance 每年免税额；年积金；年度津贴；年津
9dwLkr annual balance 年度余额
.s%dP.P:i1 annual disposable income 每年可动用收入
[e7nW9\l annual estimates 周年预算
8<=]4- X@ annual fee 年费
.\7AJB\l annual general meeting 周年大会
~BC~^ D&WD annual growth rate 年增率；每年增长率
$ qTv2)W1{ annual long-term supplement 长期个案每年补助金
,*Z/3at}5M annual pensionable emolument 可供计算退休金的年薪
Wrf+5 ;, , annual report 年报
4l@aga Annual Report on the Consumer Price Index 《消费物价指数年报》
JOo+RA5d annual return 周年报表；周年申报表；每年报税表格
`RyH~4\; Annual Return Rules 《周年报表规则》
"%ZAL\x annual review of consumer prices 每年消费物价回顾
tPCh VnB annual roll-forward basis 逐年延展方式
`B/74Wa3q annual salary 年薪
3'!*/UnU annual statement 年度报表；年度决算表
N6BEl55 & 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
I.- I4F)D annuitant 年金受益人
'DD~xCXE annuity 年金
eQ JyO9$G annuity contract 年金合约
\u*[mrX_B: annuity on human life 人寿年金
T'-kG"l b antecedent debt 先前的债项
D22A)0+_ ante-dated cheque 倒填日期支票
NEt_UcC anticipated expenditure 预期开支
df{6!}/( anticipated net profit 预期纯利
;v5Jps2^] anticipated revenue 预期收入
vlo!D9zsV3 anti-inflation measure 反通货膨胀措施
5Un)d<!7&u anti-inflationary stance 反通货膨胀立场
6o]j@o8V apparent deficit 表面赤字
%& !B2z } apparent financial solvency 表面偿债能力
,VZ<r5NT apparent partner 表面合伙人
+@d gHDJ application for personal assessment 个人入息课税申请书
Z@i,9 a application of fund 资金应用
km2 9]V=} application to release as liquidator and to destruct the books of accounts and documents
[6CWgQ%Ue 申请免除清盘人职务及毁灭帐簿与文件
CcZM0 appointed actuary 委任精算师
>/'/^ h appointed auditor 委任核数师；委任审计师
`V{ 'GF&[ appointed trustee 委任的受托人
}1|FES appointer 委任人
zYEb#*Kar apportioned pro rata 按比例分摊
q>m[vvt" apportionment 分配；分摊
_VJG@>F9- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c@ lH apportionment formula 分摊方程式
[Uw 3.CVh apportionment of estate duty 遗产税的分摊
Eb p=du appraisal 估价；评估
DpIk$X appreciable growth 可观增长
K1t>5zm appreciable impact 显着影响
V U~r~ appreciable increase 可观增长
|u.3Tp|3W appreciation 增值；升值
6|Xm8,]yRw appreciation against other currencies 相对其他货币升值
}'4aW_ta appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~b})=7 n. appreciation tax 增值税
wRJ`RKJ-T appropriation 拨款；拨用；拨付
9'A^n~JHF appropriation account 拨款帐目
IJBIO>Z/ Appropriation Bill 拨款法案
kyL]4:@ W` appropriation-in-aid system 补助拨款办法
3aFD* S approved assets 核准资产
#@<L$"L approved basket stock 认可一篮子证券
pDt 45 approved budget 核准预算
<[V1z=Eo/] approved charitable donation 认可慈善捐款
Ph17(APt,Q approved charitable institution 认可慈善机构
-+W E9 approved currency 核准货币；认可货币
:z2G
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+THK
Jn!> approved estimates of expenditure 核准开支预算
c3J12+~; approved overseas insurer 核准海外保险人
}^ azj>p5 approved overseas trust company 核准海外信托公司
1SG^X-(GM/ approved pooled investment fund 核准汇集投资基金
S5e"}.]| approved provident fund scheme 认可公积金计划
~T9wx approved provision 核准拨款
[E0.4FLT! approved redeemable share 核准可赎回股份
R_Uy.0=4 approved regional stock 认可地区性证券
Jm-bE 8b approved retirement scheme 认可退休金计划
@"n]v)[4 approved subordinated loan 核准附属贷款
Svm'ds7> arbitrage 套戥；套汇；套利
L/)Q1Mm arbitrageur 套戥者；套汇者
{YEG y arbitrary amount 临时款项
]%+T+ zg(Y arrangement 措施；安排；协定
ddw^oU arrears 欠款
!BN@cc [% arrears of pay 欠付薪酬
(f
arrears of revenue 逾期未收税款；逾期未收的帐项
MLN+ BuS articles of association 组织章程；组织细则；组织章程细则
vA *Q}]Ov Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>n jX=r. ascertainment of profit 确定利润
y>] Yq- "Asia Clear" “亚洲结算系统”
BO'7c1FU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2{4f>,][ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v8>bR|n5 Asian Development Fund [ADF] 亚洲发展基金
AL*M`m_ Asian dollar bond 亚洲美元债券
>~})O&t Asian dollar market 亚洲美元市场
Ly]J-BTe Asian dollar rate 亚洲美元利率
?D=C8[NEX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]l6niYVB2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?cB26Zrcb asked price 沽盘；喊价；索价；卖方报价
{=9"WN assessable income 应评税入息
N;*
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->2m/d4a assessable profit 应评税利润
r?HbApV P assessable value 应评税值
2 @t?@,c assessed profit 估定利润
$J*lD -h- assessed value 经评估价值
ilwI qj assessment 评税；评定；估价；评税单
unt{RVR% assessment number 评税编号；估价编号
P9 q ZjBS assessment of additional tax 补加税评税
=a(]@8$!1 assessment of performance 业绩评估；实绩评价
PBgU/zVn Assessor 评税主任
T} K@ykT asset price bubbles 资产价格泡沫
W ntolYd asset-backed securities 具资产保证的证券
gq050Bl) assets accretion 资产增值
/#! 1 assets and liabilities 资产与负债
-GYJ)f assets betterment statement 资产递增表；资产改进表
#1Ie v7w assets lending 实物放款；有抵押贷款
c N~F32< assets of the company passing on the death 死者去世时转移的公司资产
r\$`e7d}! assets pledged as security for liabilities 用作负债抵押的资产
0 D&-BAzi assets portfolio 资产投资组合
~r&+18Z; assets price 资产价格
7-d. eNQl assets quality 资产质素
o`{^ptu1q assets realization 资产变现
ap Wv+A assets refinancing arrangement 资产再集资安排
v >sjS3 assets securitization 资产证券化
O# Ho08*Xn assets situated outside Hong Kong 在香港以外地方的资产
8B3C[? assets stripping 削减资产；拆卖资产
w6|l ~.$= assets value 资产值
Jn"ya^~ assignee 承让人
^IO\J{U{"x assignment 转让；转让书；转让契
:\~YbA assignment of interest 权益转让
8BX9JoDi assignment of letters patent and trade mark 专利证书及商标转让
R[}fr36>/ assignment of property 物业转让；物业转让书
<STE~Zm O assignment right 转让权
%Q zk aXJ assignor 转让人
ebhV;Q. associate 有联系的人；有关连人士；相联者；合伙人；联系人
-Awk P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b
4A1M associate member 附属会员
=jvL2ps < associated body corporate 相联法人团体
`Af5%m[ associated company 相联公司；联属公司
a!\^O).pA associated corporation 相联法团
(;(2 n;i[M Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S+G W}?! 公认会计师公会〔英国〕
/hAy1V6 Association of Futures Exchange Brokers 香港期货经纪协会
X- `PF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+7r?vo1 association of underwriters 承保人组织
1Sd<cOEd assumption of control 接管
p I(
H7 ( assurance 担保；保险；转易；转易书
- @t L]] assurance of interest 权益的转易
iVA=D&eZ at 19XX price 按一九ＸＸ年价格计算
+<fT\Oq# at a discount 按赔价计算；按贴水价格计算；打折扣
J9 lG 0 at a premium 按溢价计算；按升水价格计算
1 5R:m:T at call 通知付款；按通知
[FeN(8hGS at constant market price 按固定市价计算
*|6 *jU at constant price 按固定价格计算
ICzcV };$ at cost 按成本计算
UVgDm&FF at current market price 按当时市价计算；按现时市价计算
R /l/GNm at current price 按当时价格计算；按现时价格计算
#BX}j& h_ at factor cost 按要素成本计算；按生产要素成本计算
Vsd4; at money-of-the-day price 按付款当日价格计算
B* k|NZj at or better 按指定或较佳价位〔买卖指令〕
34 I Cn~ at par 按面值计算；平价
$'COsiK7 at sight 见票即付
)p [ Qj58 at the close 按收市盘
w QojmmQ at the opening 按开市盘
(/A
6kp? attestation 见证；见证条款
](>YjE0 at-the-money option 平价期权
gQuU_dbXSB attorney 受权人；受托代表人
UoHNKB73 attornment 新拥有人承认书
Gk!CU"`sP attributable profit 可归属利润
76b2 3| attributable share value 可归属股份价值
bpdluWS+ ) Auckland Stock Exchange 奥克兰证券交易所
'}E"M db auction 拍卖
s"x(i auctioneer 拍卖商
AA[?a
audit 审计；核数
K [i&!Z&
Audit Commission 审计署
i w I} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3W}qNY;J 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JY$+<`XM audit review 帐目审查
Vs(D(d, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
lV gin5 4Q audited account 审计帐目；经审计的帐目
Nzl`mx16 audited annual account 经审计的周年帐目
c "z E audited balance sheet 经审计的资产负债表
:a_MT auditor 核数师；核数主任；审计师
yD Avl+
auditor's certificate 核数师证明书；审计师证明书
-+kTw06_C auditor's report 核数师报告；审计师报告
@-.Tgpe@a Aussie bond 澳元债券
;R^=($ X austerity budget 紧缩预算
~{q;
- & Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i7\MVI 8 Australia All Ordinaries Index 澳洲所有普通股票指数
Og?P5&C"9D Australian Dollar [AUD] 澳元
fnK H< Australian Options Market 澳大利亚期权市场
Nl9}*3r Australian Securities Commission 澳洲证券事务监察委员会
"MgTfUIiyD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!qTP Australian Stock Exchange 澳大利亚证券交易所
+5H1n (6) Austrian Schilling [ATS] 奥地利先令
h&z(;B!;y. authentication 认证；鉴证
;Ngu(es6 authority to purchase 委托购买证；委购书
j4$NQ]e^4 authorization 认可；核准；授权；授权书
- P28pVX` authorization by direction 指示授权
9Rb
tFwbn authorization by instruction 指令授权
7e6;
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8^hbS%s! authorization of unit trust 单位信托的认可
QPKY9.Rvv authorized agent 指定代理人
*OHaqe(* authorized capital 法定资本
u > [hLXuB authorized clerk 出市员
J1Oe`my authorized dealer 认可交易商
lSBu,UQP authorized financial institution 认可财务机构
y ~Vl0f; authorized fund 认可基金
O]G3 l0 authorized fund house 获授权的基金公司；认可基金公司
q6eD{/4a1 authorized institution 认可机构
;;mr?'R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WTwura, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5wb R}`8 authorized insurer 获授权保险人；获认可承保人
q=;U(,Y authorized investment 特准投资项目
`]5 t'Ps authorized person 获授权人
7&1 dr authorized representative 获授权代表
, b74 m authorized share capital 法定股本
YeB)]$'?u` automated quotation system 自动报价系统
/, JL \b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8!qzG4F/ 自动交易系统〔香港期货交易所有限公司〕
!uAqY\Is automatic adjustment mechanism 自动调整机制
sNsWz.DLT# automatic adjustment system 自动调整系统
:Kk+wp}f # Automatic Clearing House 自动票据交换所
$pj; CoPm automatic exchange rates accumulation system 自动化汇率累集系统
~!"z`& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W n5xX5H C automatic teller machine [ATM] 自动柜员机
s \q
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q!<n\X3]u available assets 可用资产
j Kp79]. available fiscal reserve 现存财政储备
:nxBM#:xu available profit 可用利润
fPab%>/T{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
yX CJ? average 平均；平均数；海损
sg4T X?I average basic salary 平均基本薪金
$8fJ DN average consumer expenditure 平均消费开支；一般消费开支
~-#8j3 J ; average cost 平均成本
Ev,b5KelD average cost of land production 增辟土地平均成本
5KL??ao- average daily turnover 平均每日成交额
+}Qq#^:_\ average daily wage rate 平均每日工资率
. r \g] average expenditure pattern 平均开支模式
Q,n X c average growth rate 平均增长率
+]0/:\(B average net fixed assets 固定资产平均净值
1a'0cSH average of relatives 相对价格平均数
2I0Zr;\f average price 平均价格
3W55 m@w average propensity to consume 平均消费倾向；一般消费倾向
a+P^?N average propensity to save 平均储蓄倾向；一般储蓄倾向
M`,`2I A average rate 平均率
'h `) 6{ average revenue 平均收入；平均收益
H+ 7Fw'u average stock 平均库存；平均存货
c:`CL<xzU average yearly rent 平均年租
gS.,V!#t avoidance of double taxation 避免双重课税
jGtu>|Gj avoidance of tax 避税
