A:
@pytHN8( $ A share Ａ股；甲类股份
-# <,i ' abatement of tax 减税；减扣免税额
`<HY$PAe ABN AMRO Bank N.V. 荷兰银行
_?kf9 . above-the-line expenditure 线上项目支出；经常预算支出
Tj0eW(<!s above-the-line receipt 线上项目收入；经常预算收入
Zu%_kpW ABSA Asia Limited 南非联合亚洲有限公司
2_r}4)z absolute change 绝对数值变更
>ID 3oi absolute expenditure 实际开支
2:p2u1Q
O absolute guideline figure 绝对准则数字
=AgY8cF!sl absolute interest 绝对权益
,)]ZD H absolute order of discharge 绝对破产解除令
\` >Y absolute profit margin 绝对利润幅度
t T-]Vj. absolute value 实值；绝对值
6ap,XFRMh absolutely vested interest 绝对既得权益
z@~1 e]% absorbed cost 已吸收成本；已分摊成本
< ]wN/B-8J absorption 吸收；分摊；合并
}'H Da M absorption rate 吸收率；摊配率；分摊率
M*c\ =( ACB Finance Limited 亚洲商业财务有限公司
_nx|ZJ acceptable form of reciprocity 合理的互惠条件
H:[z #f|t acceptable rate 适当利率；适当汇率
3J'a acceptance agreement 承兑协议
Y#]Y$n acceptance for honour 参加承兑
W:rzfO.`Z acceptor 承兑人；接受人；受票人
DT 9i<kl acceptor for honour 参加承兑人
C
2oll-kN accident insurance 意外保险
^D.B^BR Accident Insurance Association of Hong Kong 香港意外保险公会
!+>yCy$~_ accident insurance scheme 意外保险计划
-v jjcyT t accident year basis 意外年度基准
JAB]kNvI accommodation 通融；贷款
}=f}@JlFB accommodation bill 通融票据；空头票据
<V6#)^Or accommodation party 汇票代发人
+\:I3nKs% account balance 帐户余额；帐户结余
N`iK1n4 X account book 帐簿
X]1 ep account collected in advance 预收款项
X/7: * account current book 往来帐簿
cK-!Evv account of after-acquired property 事后取得的财产报告
1>1 |>% account of defaulter 拖欠帐目
{'!D2y.7g account payable 应付帐款
Do _L account payee only [A/C payee only] 只可转帐；存入收款人帐户
HNh= igu account receivable 应收帐款
;quGy3 account receivable report 应收帐款报表
3ZZJY f= account statement 结单；帐单；会计财务报表
sn Ekei|0 account title 帐户名称；会计科目
D ^ &! accountant's report 会计师报告
`J-"S<c?_ Accountant's Report Rules 会计师报告规则
'
> \* accounting and auditing procedure 会计与审计程序；会计与核数程序
p{-1%jQ}] Accounting Arrangements 《会计安排》
A<TJ3Jp] accounting basis 会计基础
![vc/wuf accounting by Official Receiver 破产管理署署长呈交的帐目
1H[lf
B Accounting Circular 《会计通告》
|2 3 }~c, accounting class 会计类别
YF:NRY[i accounting date 记帐日期；会计结算日期
3 ZB;-F5v accounting for money 款项核算
p! Gf ^ Accounting Officer 会计主任
?` `+ OH accounting period 会计报告期；会计期
OOk53~2id accounting policy 会计政策；会计方针
1:>RQPXcWv accounting practice 会计惯例
D 'u+3 accounting principle 会计准则
O'wN4 qb=F accounting record 会计记录
4h~Oj
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L7jz^g^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pt0H*quwI Accounting Society of China 中国会计学会
ol[{1 KT{ accounting statement 会计报表
J,~)9Kh$ accounting system 会计制度；会计系统
5#d( _ accounting transaction 会计事项；帐务交易
Me`"@{r|# accounting treatment 会计处理
CZa9hsM accounting year 会计年度
p}Gk|Kjlq, accretion 增值；添加
" 3^6 accrual 应计项目；应累算数目
($cu!$lY~ accrual basis 应计制；权责发生制
g {D&|qWj accrual basis accounting 应计制会计；权责发生制会计
ol YSr .Q` accrue 应累算；应计
Vy/g;ZPU1 accrued benefit 应累算利益
+s S*EvF accrued charges 应计费用
K^w9@& g6 accrued cumulative preference share dividend 应累算的累积优先股股息
H@
w6.[ # accrued expenses 应累算费用
5#fLGXP accrued interest payable 应付利息；应计未付利息
=x^I 5Pn accrued interest receivable 应收利息；应计未收利息
Hou{tUm{xC accrued right 累算权益
M ,#t7~t accruing profit 应累算的利润
_c(=> accumulated fiscal reserve 累积财政储备
!^Lv NW\| accumulated profit 累积利润；滚存溢利
PO}Q8Q3 accumulated reserve 累积储备
h:GOcLYM@X accumulation of surplus income 累积收益盈余
3]
@<. acquired assets 既得资产
RB\WttI acquisition 收购；购置；取得
W4#:_R,&, acquisition cost 购置成本
1mjv~W acquisition expenses 购置费用
9|e"n|[ acquisition of 100% interest 收购全部股权
_*;cwMne- acquisition of control 取得控制权
Zq`bd55~ acquisition of fixed assets 购置固定资产
,v6Jr3 acquisition of shell “买壳”
(Dn-vY' acquisition price 收购价
.(hb8 rCM act of God 天灾
&x3"Rq_ acting partner 执事合伙人
<r\)hx0ov active market 买卖活跃的市场；交投畅旺的市场；旺市
siG?Sd_2 active partner 积极参与的合伙人
%fyb?6?Y active trading 交投活跃
xH
f9N? actual circulation 实际流通
sEj:%` l| actual cost 实际成本
7<tqT
@c actual expenditure 实际开支；实际支出
b\+|g9Tm actual income 实际入息；实际收入；实际收益
cj8r-Vu/N actual market 现货市场
lLJb3[
e. actual price 现货价；实际价格
XWvs~Xw@ actual profit 实际利润
8bysg9H0 actual quotation 实盘；实际价位；实际报价
}3*h`(Bv7 actual year basis 按实际年度计算
.*f;v 4! actuals 实货
>3k R~:; actuarial investigation 精算调查
bF Vd v&
actuarial principle 精算原则
6d. m @T6~ actuarial report 精算师报告
RSi0IfG5 Actuarial Society of Hong Kong 香港精算学会
y k5P/H) actuarial valuation 精算师估值
y,r`8 actuary 精算师
,,Db:4qfjD ad referendum agreement 暂定协议；有待覆核的协定
U'lD|R,g ad valorem duty 从价税；按值征税
,yqzk. ad valorem duty system 从价税制
0F3>kp4u ad valorem fee 从价费
Hc VPJ uD ad valorem tariff 从价关税
I{AU , additional allowance 额外免税额
jQr~@15J# additional amount for unexpired risk 未过期风险的额外款额
$XI<s$P%(% additional assessable profit 补加应评税利润
>4VU additional assessment 补加评税
!'gz&3B~h additional commitment 额外承担
"''<:K| additional commitment vote 额外承担拨款
m0*
B[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y5NbY02E additional dependent parent allowance 供养父母额外免税额
TZP{=v < additional provision 额外拨款
mQvKreo~ additional stamp duty 附加印花税
_Pz3QsV9 additional tax 补加税罚款；补加税款
j(BS;J$i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2(rZ@W l adjudged bankrupt 被裁定破产
]q3Kd{B adjudicated bankrupt 裁定破产人
7 E5Dz7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
k1U~S`>$ adjudication of bankruptcy 裁定破产；宣告破产
c@^:tB adjudication of insolvency 裁定无力偿还债务
q7]WR(e adjusted actual 经调整的实数；调整后的实数
qB39\j adjusted current assets 经调整的流动资产；调整后的流动资产
LAKZAi%O0 adjusted figure 经调整的数字；调整后的数额
^kD ? 0Fm adjusted liabilities 经调整的负债；调整后的负债
^VIUXa adjusted loss 经调整的亏损；调整后的亏损
G9 a%N 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
^(\Gonf< adjusted profit 经调整的利润；调整后的利润
vX/A9Qi,U. adjusted surplus 经调整的盈余额；调整后的盈余额
(p?3#|^ adjusted value 经调整的价值；调整后的价值
z\h+6FC D adjustment 调整；修订；理算〔保险〕
#-Rz`Y<& adjustment centre 调剂中心
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PpIl adjustment lag 调整过程的时间差距；调整时差
:f YwFD( 9 adjustment mechanism 调整机制
@r]s9~Lx9 adjustment of loss 亏损调整
48ma&f; adjustment process 调整过程；调整程序
=qtoD e adjustment range 调整幅度
iy#OmI>j administered exchange rate 受管制汇率
YJ^ lM\/< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h]MVFn{ administration expenses 行政费用
-5cH$]1\ administration fee 手续费；行政费
bGi_",
8 administration in bankruptcy 破产管理
!bcbzg2d& administration order 遗产管理令
)ra66E administrator 管理人；遗产管理人
,1[??Y administrator of the estate 遗产管理人
3.0c/v5Go admission of debt 债项承认书
)c '>E4> admission of proof 接纳债权证明
{e%abr_B advance 放贷款项；垫付款项；预支款项；预付款项
ThlJhTh<%4 advance account 暂支帐目；预付款帐户
>a7(A#3@d advance compensation 预付补偿金
]18ygqt advance from shareholder 股东垫款
pu:D/2R2;k advance pending reimbursement 预支以待日后付还
i@CMPz-h& advanced economy 先进经济体系
;
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advancement 预付；预付财产
9$,gTU_a advances warrant 垫款令
9sCk\`n advancing 贷出
8$v7|S6 z adverse balance 逆差
W^ :/0WR adverse exchange 逆汇
z ^/ GTY advertisement addressed to shareholders 在报章刊登的致股东通告
]Z-oUO
Z<k advice for collection 托收通知书
0GYEt advice of drawing 提款通知书；汇票通知书
!:<UgbiVv advice of payment 付款通知
1 (i>Vt.+ Advisory Committee [Securities and Futures Commission]
W|#ev*'F 谘询委员会〔证券及期货事务监察委员会〕
fBgKX ?Y Advisory Committee on Diversification 经济多元化谘询委员会
--twkD affidavit 誓章；遗产申报誓章
:2pBv#\"qk affidavit of no receipt 述明无收款的誓章
p} ,Fwb l affiliate 联号；联营公司；附属公司
.G_3blE; affiliated company 附属公司；联号；联营公司
M#cr*% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6lW Fx bh affordability 负担能力
M91lV(Z African Development Bank [AfDB] 非洲开发银行
S8OV G4- after-acquired property 事后取得的财产
Djz UH{6O after-hours dealing 市后交易
)6Q0 f after-tax profit 税后盈利；税后利润；税后溢利
b'1d<sD agency agreement 代理协议
, imvA5 agency expenses 代理机构的开支
n+qVT4o agency fee 代理费
& fSc{/ Agency Law 《代理法》
E)O|16f|> agent 代理人；承销人
K) `:v|d agent of company 公司代理人
1 j12Qn@] agent's fee 代理人费；经纪费
_Hu2[lV aggregate 总计；总数；总体数字
bjBeiKH aggregate amount 总款额；总额
)c*k _/ 4 aggregate assets and liabilities 总体资产与负债
5g1M_8e'+ aggregate at constant price 按固定价格计算的总体数字
K` ,d$ aggregate demand 总需求
(bx\4Ws aggregate gross position 总持仓量
e4Ox`gLa*p aggregate limit 总限额
^dnz=FB aggregate of salaries tax 合计薪俸税
s!'A\nVV1$ aggregate performance 总体表现；总体业绩
[u9JL3 aggregate supply 总体供应
!0 49K!rP{ aggregate surplus 总盈余
` SjD/vNE aggregate total 整体总额
[b.'3a++ aggregate value 总值；合计价值
Yb\\
w<@g aggregated basis 合计基准
iEpq*Qj aggregated net chargeable income 合计应课税入息实额
;:4P'FWm^ aggregation 合并计算；合计；总和
'K3 s4x($ aggregation of incomes of husband and wife 夫妇入息合并计算
vzcBo% aggregation of property 财产的总和
uR ;-eK agio 差价；贴水
48 CI8[T 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》
, ![D u::1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ZJ9Jf2 c 《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》
,B %fjcn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t\pK`DM-[ 《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》
-#wVtXaSc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZjZh z` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`_1(Q9Q agreement for a settlement 授产协议
PDt<lJU+X agreement for assignment 转让协议
)J+{oB[>b agreement for sale 售卖协议；买卖协议
%A62xnX agreement for sale and purchase 买卖协议
# <wpSs agreement for the payment of interest 支付利息协议
S&3 X~jD(1 agreement for the repayment of money 还款协议
=~hsKBt* agreement of reinsurance 再保险协议
rocB"0 Agricultural Bank of China 中国农业银行
(.,'}+1 air passenger departure tax 飞机乘客离境税
P-+M,>vNy[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ZS XRzH~0 airport tax 机场税
WY"Y)S alcohol duty 酒精税
X&(ERY,h alienation 让与；让渡；转让
,|.8nk" alimony 生活费；赡养费
H=&/ Q All Ordinaries Index [AOI] 所有普通股指数
WBr:|F+~s all risks 全险；综合险
4Oy.,MDQP All Sales Record for Stock Market 《股票市场成交报告》
nU&NopD+*G Allied Capital Resources Limited 新联财务有限公司
b6nZ55 h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$>r>0S#+\& allocation letter 拨款信件
S\9t4Ki_' allocation of fund 分配款项；预留款项
@0z 0m;8 allocation of profit 利润分配；溢利分配
#P%1{l5m allocation warrant 拨款令
1BMB?I allotment 分配；配股
Or+*q91j allotment notice 股份配售通知；配股通知
=_RcoG/^~ allotment of shares 股份分配
N^\2
_T allowable 可获宽免；免税的
u
m: 0y, allowable business loss 可扣除的营业亏损
$_RWd#Q( allowable expenses 可扣税的支出
GsIwY {d allowance 免税额；津贴；备抵；准备金
DB`$Ru@ allowance for debts 债项的免税额
9q1HSJ1) allowance for depreciation by wear and tear 耗损折旧免税额
TCHqe19? allowance for funeral expenses 殡殓费的免税额
6F*-qb3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
heL$2dZ5H allowance for repairs and outgoings 修葺及支出方面的免税额
Tr8AG> allowance to debtor 给债务人的津贴
2(m85/Hr\; alteration of capital 资本更改
R C Bf;$O alternate trustee 候补受托人
: 8^M5} amalgamation 合并
_8Nw D_" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1Xy8|OFc[ ambit of charges 征税范围；收费范围
M3Khc#5S( amended valuation 经修订的估值
P +dA~2k American Commodities Exchange 美国商品交易所
Y=vVxVI\ American Express Bank Limited 美国运通银行
B;Xoa, American Stock Exchange 美国证券交易所
I tI0x amortization 摊销
{f+N]Oo* amount due from banks 存放银行同业的款项
v 2hZq-q amount due from banks abroad 存放海外银行同业的款项
*jM_ wwG amount due from holding companies 控股公司欠款
\3Dk5cSDk+ amount due from local banks 存放本港银行同业的款项
< <=e9Lh amount due to banks 银行同业的存款
*Y85DEA amount due to banks abroad 海外银行同业的存款
)jyq{ Jb amount due to holding companies 控股公司存款
O^9CV*]!n amount due to local banks 本港银行同业的存款
zL:&Q< amount due to outport banks 外埠银行同业的存款
ZV'$k\ amount for note issue 发行纸币的款额
lW x amount of bond 担保契据的款额
d/D,P=j" amount of consideration 代价款额
0]AN; amount of contribution 供款数额
(C daE!I4Q amount of indebtedness 负债款额
48 W.qzC amount of principal of the loan 贷款本金额
BB HK amount of rates chargeable 应征差饷数额
*16 <M)7 amount of share capital 股本额
G2.|fp_}pG amount of sums assured 承保款额
pheE^jUr amount of variation 变动幅度
{=3J/)=' amount of vote 拨款数额
/g_ 9m amount payable 应付款额
-S"5{ N73 amount receivable 应收款额
X E|B)Q( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Zg V~W#t analysis 分析
&v^!y=Bt ancillary risk 附属风险
bIgh@ = 2 annual account 周年帐目；周年帐目报表；年度决算；年结
P$Z} annual accounting date 年结日期
z]kwRWe`j annual allowance 每年免税额；年积金；年度津贴；年津
CRH{E}> annual balance 年度余额
#6Jc}g< ?g annual disposable income 每年可动用收入
t,
U)
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* GQD fs`m annual fee 年费
pzp,t(%j annual general meeting 周年大会
& + KyPY+ annual growth rate 年增率；每年增长率
t3PtKgP-6 annual long-term supplement 长期个案每年补助金
7 vn%kW=$ annual pensionable emolument 可供计算退休金的年薪
~C&*.ZR annual report 年报
9O;cJ)tXY Annual Report on the Consumer Price Index 《消费物价指数年报》
qG<7hr@x] annual return 周年报表；周年申报表；每年报税表格
t\h$&[[l'z Annual Return Rules 《周年报表规则》
p SHSgd ~& annual review of consumer prices 每年消费物价回顾
^ eQFg> annual roll-forward basis 逐年延展方式
'77~{jy annual salary 年薪
|]`hXr annual statement 年度报表；年度决算表
\(I0wEQo$ 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
@q K]JK annuitant 年金受益人
33Jd!orXU annuity 年金
5%*w<6<_z annuity contract 年金合约
* ?/tO,
R? annuity on human life 人寿年金
BZK2$0 antecedent debt 先前的债项
.XXW |{ ante-dated cheque 倒填日期支票
7R}9oK_I anticipated expenditure 预期开支
uG!:Z6 %p anticipated net profit 预期纯利
/F.Wigv anticipated revenue 预期收入
,P{m k%=9 anti-inflation measure 反通货膨胀措施
x H-X|N anti-inflationary stance 反通货膨胀立场
f-Jbs`(+ apparent deficit 表面赤字
)qL&%xz apparent financial solvency 表面偿债能力
qve
./ apparent partner 表面合伙人
H`~;|6}]n application for personal assessment 个人入息课税申请书
x2co>.i application of fund 资金应用
? B@&#E!/f application to release as liquidator and to destruct the books of accounts and documents
9 mlIbEAb 申请免除清盘人职务及毁灭帐簿与文件
Tc6:U F appointed actuary 委任精算师
='Q{R*u appointed auditor 委任核数师；委任审计师
n]Zk;%yL appointed trustee 委任的受托人
6i .gyD appointer 委任人
M p~y0e apportioned pro rata 按比例分摊
kH'p\9= apportionment 分配；分摊
+ WVIZZ8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_A98 apportionment formula 分摊方程式
!Uh2}ic apportionment of estate duty 遗产税的分摊
<a4 TO8 appraisal 估价；评估
As~(7?]r appreciable growth 可观增长
# 2RiLht appreciable impact 显着影响
/kgeV4]zR appreciable increase 可观增长
hfqqQ!,l! appreciation 增值；升值
~*M$O & appreciation against other currencies 相对其他货币升值
r> k-KdS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qFco3 appreciation tax 增值税
hn.bau[ appropriation 拨款；拨用；拨付
$Az^Y0[D appropriation account 拨款帐目
'fx UV<K& Appropriation Bill 拨款法案
9i5tVOhE appropriation-in-aid system 补助拨款办法
K{@ 3\5< approved assets 核准资产
N|mJg[j@7 approved basket stock 认可一篮子证券
Xd<t5{bD! approved budget 核准预算
S4N(cn& approved charitable donation 认可慈善捐款
('O}&F1 approved charitable institution 认可慈善机构
D-2.fjo9! approved currency 核准货币；认可货币
7Vu ? approved estimates 核准预算
qH> `}/,P approved estimates of expenditure 核准开支预算
%dMqpY7 " approved overseas insurer 核准海外保险人
L[g0&b %%- approved overseas trust company 核准海外信托公司
*>NX%by) approved pooled investment fund 核准汇集投资基金
!z 53OT! approved provident fund scheme 认可公积金计划
k|vI<:'p, approved provision 核准拨款
iDoDwq!l_ approved redeemable share 核准可赎回股份
#*9-d/K approved regional stock 认可地区性证券
7I=C+ approved retirement scheme 认可退休金计划
J@_ctGv approved subordinated loan 核准附属贷款
%'
$ o" arbitrage 套戥；套汇；套利
T f4tj!t- arbitrageur 套戥者；套汇者
<q
(z>*-e arbitrary amount 临时款项
p =(@3%k arrangement 措施；安排；协定
2o3EHZ+]cm arrears 欠款
)@gZ; `n arrears of pay 欠付薪酬
7j$Pt8$ arrears of revenue 逾期未收税款；逾期未收的帐项
#>[a{<;Kn articles of association 组织章程；组织细则；组织章程细则
t z^/J=)" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y ^KTkS0D ascertainment of profit 确定利润
z' 7[T ie "Asia Clear" “亚洲结算系统”
lDc-W =X= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6"/WZmOp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$P z`$~ Asian Development Fund [ADF] 亚洲发展基金
q[3x2sR Asian dollar bond 亚洲美元债券
i;z{zVR Asian dollar market 亚洲美元市场
^T5X)Nu{=C Asian dollar rate 亚洲美元利率
2S"Nf8>zp Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D&G"BZx| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@I`C#~ asked price 沽盘；喊价；索价；卖方报价
R=Z n -q assessable income 应评税入息
7F^#o-@=J assessable loss 应评税亏损
Wy .IcWK assessable profit 应评税利润
&;i
"P assessable value 应评税值
;G |i^ assessed profit 估定利润
gF?[rqz{ assessed value 经评估价值
N8toxRu assessment 评税；评定；估价；评税单
TlZT1H assessment number 评税编号；估价编号
=( v^5 assessment of additional tax 补加税评税
hR#-u1C assessment of performance 业绩评估；实绩评价
F&RgT1* Assessor 评税主任
L< ^j"!0 asset price bubbles 资产价格泡沫
wh6yPVVF/ asset-backed securities 具资产保证的证券
Q=mI 9 assets accretion 资产增值
oA] KE"T assets and liabilities 资产与负债
$
_j[2EU assets betterment statement 资产递增表；资产改进表
T9W`?A assets lending 实物放款；有抵押贷款
=GlVc cc assets of the company passing on the death 死者去世时转移的公司资产
U b1hHA*) assets pledged as security for liabilities 用作负债抵押的资产
<%.5hCTp97 assets portfolio 资产投资组合
VKp*9 %9 assets price 资产价格
fhPkEvJ assets quality 资产质素
/X"/ha!=&D assets realization 资产变现
]\-^>!F #K assets refinancing arrangement 资产再集资安排
^I8Esl8 assets securitization 资产证券化
N`@NiJ(O; assets situated outside Hong Kong 在香港以外地方的资产
:W#r huzC assets stripping 削减资产；拆卖资产
E 99hlY~1: assets value 资产值
$YxBE`)d- assignee 承让人
(*}yjUYLZ assignment 转让；转让书；转让契
S$)*&46g assignment of interest 权益转让
>Y7a4~ufko assignment of letters patent and trade mark 专利证书及商标转让
$rIoHxh. y assignment of property 物业转让；物业转让书
z]B]QB
Y[ assignment right 转让权
k.<]4iS assignor 转让人
5=Xy,hmnC associate 有联系的人；有关连人士；相联者；合伙人；联系人
:Z`:nq.a Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]i(-I <` associate member 附属会员
8Jf.ECQT associated body corporate 相联法人团体
1"Z @Q`} associated company 相联公司；联属公司
*IgE)N > associated corporation 相联法团
De7T s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-9N@$+T 公认会计师公会〔英国〕
kiUGZ^k\s Association of Futures Exchange Brokers 香港期货经纪协会
:B3[:MpL} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-;f*VM.a association of underwriters 承保人组织
FZjH w_pP assumption of control 接管
W} WI; cI assurance 担保；保险；转易；转易书
Lbe\@S assurance of interest 权益的转易
H] Hv;fcC at 19XX price 按一九ＸＸ年价格计算
fjvN$NgVs at a discount 按赔价计算；按贴水价格计算；打折扣
\ (226^|j at a premium 按溢价计算；按升水价格计算
8 fA_p}wp at call 通知付款；按通知
GjoIm? at constant market price 按固定市价计算
#^m0aB7r at constant price 按固定价格计算
=q N2Xg/ at cost 按成本计算
rpeJkG@+ at current market price 按当时市价计算；按现时市价计算
7Q\|=$2 at current price 按当时价格计算；按现时价格计算
mc=LP>uoS at factor cost 按要素成本计算；按生产要素成本计算
DPi_O{W> at money-of-the-day price 按付款当日价格计算
5T sU Qc at or better 按指定或较佳价位〔买卖指令〕
HeBcT^a at par 按面值计算；平价
*6HTV0jv at sight 见票即付
COH<Tj at the close 按收市盘
J>fQN W!{ at the opening 按开市盘
+"9hWb5 attestation 见证；见证条款
g^*<f8 ~d at-the-money option 平价期权
; ^t{Il'j attorney 受权人；受托代表人
N0hE4t attornment 新拥有人承认书
::_ i@r attributable profit 可归属利润
\RNg|G attributable share value 可归属股份价值
/M b"V5S(W Auckland Stock Exchange 奥克兰证券交易所
%%(R@kh9 auction 拍卖
^N 8)]F, auctioneer 拍卖商
&zs'/xv] audit 审计；核数
DNGvpKY@ Audit Commission 审计署
+`3!I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V_plq6z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+ QQS={ audit review 帐目审查
06jqQ-_`h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hi g2
audited account 审计帐目；经审计的帐目
[+O"<Ua audited annual account 经审计的周年帐目
GfM;saTz{ audited balance sheet 经审计的资产负债表
'SQG>F Uy auditor 核数师；核数主任；审计师
(sVi\R auditor's certificate 核数师证明书；审计师证明书
nUkaz*4qU auditor's report 核数师报告；审计师报告
y:v, j42% Aussie bond 澳元债券
ySI~{YVM austerity budget 紧缩预算
9 \^|6k, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M q';S^ Australia All Ordinaries Index 澳洲所有普通股票指数
j xYc2 Australian Dollar [AUD] 澳元
(O0Urm Australian Options Market 澳大利亚期权市场
R |i/lEq Australian Securities Commission 澳洲证券事务监察委员会
Da"j E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<n3!{w3< Australian Stock Exchange 澳大利亚证券交易所
C6rg<tCH Austrian Schilling [ATS] 奥地利先令
NcY6 08C authentication 认证；鉴证
B"%{i-v>** authority to purchase 委托购买证；委购书
9"g6C< authorization 认可；核准；授权；授权书
DTWD |M authorization by direction 指示授权
Y@PI {;! authorization by instruction 指令授权
/x3/Ubmz~x authorization by warrant 令状授权
l<M'=-Y authorization of unit trust 单位信托的认可
bH "hX authorized agent 指定代理人
+ F
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DY[$"8Kxcp authorized clerk 出市员
O yqNLR authorized dealer 认可交易商
:;t
#\%L/ authorized financial institution 认可财务机构
;5@ t[ r authorized fund 认可基金
&+G"k~% authorized fund house 获授权的基金公司；认可基金公司
qKJSj
authorized institution 认可机构
)V!d Bl"Gq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bXS:x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c 6Y\n%d& authorized insurer 获授权保险人；获认可承保人
QBR=0(giF authorized investment 特准投资项目
Rb\6 ;i8R authorized person 获授权人
WJ*n29^N^h authorized representative 获授权代表
5xii(\lC authorized share capital 法定股本
%#$ EP7"J automated quotation system 自动报价系统
zxp` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^iQn'++Q 自动交易系统〔香港期货交易所有限公司〕
t(="h6i automatic adjustment mechanism 自动调整机制
$+7`Dy! automatic adjustment system 自动调整系统
86z]<p ( Automatic Clearing House 自动票据交换所
$8a(veXd automatic exchange rates accumulation system 自动化汇率累集系统
k__$ Q9qj( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/T. KbLx~q automatic teller machine [ATM] 自动柜员机
+iI&c
s autopay 自动转帐
a
^%"7Ri available assets 可用资产
@)K %2Y` available fiscal reserve 现存财政储备
s|D >- available profit 可用利润
W\18 {mbuy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(ND4Q[*6 average 平均；平均数；海损
j;+?HbL average basic salary 平均基本薪金
o=nsy]'& average consumer expenditure 平均消费开支；一般消费开支
w9|w2UK average cost 平均成本
5+f LeC; average cost of land production 增辟土地平均成本
_v*
n lc average daily turnover 平均每日成交额
j)
,,"54* average daily wage rate 平均每日工资率
8/K!SpM*d average expenditure pattern 平均开支模式
f3UXCp average growth rate 平均增长率
*3D%<kVl average net fixed assets 固定资产平均净值
0q&'(-{s1 average of relatives 相对价格平均数
Y 6&wJ< average price 平均价格
+*_5tWAc average propensity to consume 平均消费倾向；一般消费倾向
`SVmQSwO[ average propensity to save 平均储蓄倾向；一般储蓄倾向
HI@syFaJM average rate 平均率
DLCkM*' average revenue 平均收入；平均收益
b"TjGE average stock 平均库存；平均存货
(!:cen~|[ average yearly rent 平均年租
T 6~_Q}6 avoidance of double taxation 避免双重课税
T7 f ${ avoidance of tax 避税
