A:
JU1U=Lu." A share Ａ股；甲类股份
)jn|+M abatement of tax 减税；减扣免税额
i EsI ABN AMRO Bank N.V. 荷兰银行
NGd|7S[^+c above-the-line expenditure 线上项目支出；经常预算支出
k'xnl"q above-the-line receipt 线上项目收入；经常预算收入
GKZn|<Y|{c ABSA Asia Limited 南非联合亚洲有限公司
7'xT)~*$4 absolute change 绝对数值变更
k9w<0h 3 absolute expenditure 实际开支
_ 2<|0lvh absolute guideline figure 绝对准则数字
d&n0:xOc absolute interest 绝对权益
);@@>~ absolute order of discharge 绝对破产解除令
pz:$n_XC} absolute profit margin 绝对利润幅度
fu?>O /Gn/ absolute value 实值；绝对值
:2
n5;fp absolutely vested interest 绝对既得权益
| rq~.cA absorbed cost 已吸收成本；已分摊成本
tv ,^ Q} absorption 吸收；分摊；合并
pr>K#@^ absorption rate 吸收率；摊配率；分摊率
X.o[=E ACB Finance Limited 亚洲商业财务有限公司
OV;Ho acceptable form of reciprocity 合理的互惠条件
CDO _A \ acceptable rate 适当利率；适当汇率
tkR^dC acceptance agreement 承兑协议
v7\~OOoH] acceptance for honour 参加承兑
QtW5; A-h acceptor 承兑人；接受人；受票人
K}1>n2P acceptor for honour 参加承兑人
Z5bmqhDo[ accident insurance 意外保险
'N,x=1R5 Accident Insurance Association of Hong Kong 香港意外保险公会
ygd'Nh!@ accident insurance scheme 意外保险计划
/? 9e{,\s accident year basis 意外年度基准
$lU~3I) accommodation 通融；贷款
WvAl !^{` accommodation bill 通融票据；空头票据
Y\%R6/Gj|u accommodation party 汇票代发人
$ *M jNj2 account balance 帐户余额；帐户结余
o//N"S.) account book 帐簿
Mzt T/31S account collected in advance 预收款项
+7sdQCO(Co account current book 往来帐簿
' f}^/`J account of after-acquired property 事后取得的财产报告
< ;Qle account of defaulter 拖欠帐目
"@$o'rfT account payable 应付帐款
Q5Y4@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
DL2 e 9 account receivable 应收帐款
&rq7;X account receivable report 应收帐款报表
H-1@z$p account statement 结单；帐单；会计财务报表
UDt.w82 account title 帐户名称；会计科目
vJtQ&,zG accountant's report 会计师报告
qV/"30, K Accountant's Report Rules 会计师报告规则
oQjh?vm accounting and auditing procedure 会计与审计程序；会计与核数程序
'"GdO; }& Accounting Arrangements 《会计安排》
s,]6Lri `\ accounting basis 会计基础
CImB,AXS accounting by Official Receiver 破产管理署署长呈交的帐目
,HUs MCXQ Accounting Circular 《会计通告》
@ns2$(wkm@ accounting class 会计类别
IW$&V` `v accounting date 记帐日期；会计结算日期
8p-5.GU)<e accounting for money 款项核算
pZlBpGQf Accounting Officer 会计主任
D<5gdIw accounting period 会计报告期；会计期
9P{5bG0o8 accounting policy 会计政策；会计方针
vTh-I& }: accounting practice 会计惯例
SKD!V6S accounting principle 会计准则
}{bO ~L7 accounting record 会计记录
j ;VYF accounting report 会计报告
r1}7Q7-z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\^|ncu :T Accounting Society of China 中国会计学会
feQ_dA q accounting statement 会计报表
e}(. u1 accounting system 会计制度；会计系统
jcXb@FE6 accounting transaction 会计事项；帐务交易
gS4K](KH | accounting treatment 会计处理
UF D_ accounting year 会计年度
yc_(L-'n accretion 增值；添加
w{I60|C]* accrual 应计项目；应累算数目
i:qc2#O:J accrual basis 应计制；权责发生制
K~x G+Kh accrual basis accounting 应计制会计；权责发生制会计
$`{}4,5M accrue 应累算；应计
R?Iv<(I accrued benefit 应累算利益
Vn=J$Uv0 accrued charges 应计费用
4y>G6TD^ accrued cumulative preference share dividend 应累算的累积优先股股息
ln3x1^! accrued expenses 应累算费用
|Ro\2uSr accrued interest payable 应付利息；应计未付利息
hCQ{D|/ accrued interest receivable 应收利息；应计未收利息
`S;pn +5 accrued right 累算权益
v*FCE 1HI accruing profit 应累算的利润
IW 6;ZDP accumulated fiscal reserve 累积财政储备
r/:9j(yxr accumulated profit 累积利润；滚存溢利
@<>](4D accumulated reserve 累积储备
D dt9`j accumulation of surplus income 累积收益盈余
<ywxz1 i acquired assets 既得资产
<%qbU- acquisition 收购；购置；取得
gl2~6"dc acquisition cost 购置成本
dkG-Y z ~ acquisition expenses 购置费用
J@!Sf7k42 acquisition of 100% interest 收购全部股权
lua t1#~J acquisition of control 取得控制权
Gx' mVC"{ acquisition of fixed assets 购置固定资产
`. L8< -]W acquisition of shell “买壳”
X+P3a/ T acquisition price 收购价
KXicy_@DC` act of God 天灾
OwSr`2'9 acting partner 执事合伙人
Qnr' KbK active market 买卖活跃的市场；交投畅旺的市场；旺市
M"X/([G active partner 积极参与的合伙人
WdunI~&. active trading 交投活跃
WiPMvl8 actual circulation 实际流通
pg4M$;ED actual cost 实际成本
TQ ID-I actual expenditure 实际开支；实际支出
1ub03$pL; actual income 实际入息；实际收入；实际收益
xQWZk`6~L actual market 现货市场
L_ 8C= MS actual price 现货价；实际价格
oE-i`;\8 actual profit 实际利润
0BxO75m}o actual quotation 实盘；实际价位；实际报价
@105 @9F actual year basis 按实际年度计算
ZiVT c/b actuals 实货
\ iu2rat^ actuarial investigation 精算调查
~l {CUQU actuarial principle 精算原则
5:^dyF&sm{ actuarial report 精算师报告
K< Iz5+oD Actuarial Society of Hong Kong 香港精算学会
bG2 !5m4L actuarial valuation 精算师估值
Bz /NFNi[p actuary 精算师
R:^GNra; ad referendum agreement 暂定协议；有待覆核的协定
- b Fz ad valorem duty 从价税；按值征税
l$z o3[ ad valorem duty system 从价税制
:tzCuK?e ad valorem fee 从价费
B1*%pjy ad valorem tariff 从价关税
lFI"U^xC additional allowance 额外免税额
(Ozb +W? additional amount for unexpired risk 未过期风险的额外款额
sx*(JM}Be additional assessable profit 补加应评税利润
jr~76 additional assessment 补加评税
5hg>2?e9s? additional commitment 额外承担
S`"IM? additional commitment vote 额外承担拨款
h2h$UZIv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*K-,<hJ#L additional dependent parent allowance 供养父母额外免税额
-I\_v*n A additional provision 额外拨款
TxPP{6t additional stamp duty 附加印花税
l3l[jDa, 2 additional tax 补加税罚款；补加税款
w;>]L.n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z 1^S;#v adjudged bankrupt 被裁定破产
u8 -)LOf( adjudicated bankrupt 裁定破产人
vP88%I ; adjudication fee 裁定费；评定印花税额手续费；评估契据费
>UR-37g{p adjudication of bankruptcy 裁定破产；宣告破产
[4t_ 8 3 adjudication of insolvency 裁定无力偿还债务
$~ zqt%} adjusted actual 经调整的实数；调整后的实数
O{SU ,"!y adjusted current assets 经调整的流动资产；调整后的流动资产
>$HMZbsE adjusted figure 经调整的数字；调整后的数额
Hsx`P adjusted liabilities 经调整的负债；调整后的负债
GD~3RnGQ{ adjusted loss 经调整的亏损；调整后的亏损
D[;6 xJ 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
T5W r;a adjusted profit 经调整的利润；调整后的利润
cs~
}k7>< adjusted surplus 经调整的盈余额；调整后的盈余额
R OQk ^ adjusted value 经调整的价值；调整后的价值
R1J" QU adjustment 调整；修订；理算〔保险〕
K C8A22 adjustment centre 调剂中心
SQa.xLU adjustment lag 调整过程的时间差距；调整时差
kwZC 3p\\ adjustment mechanism 调整机制
4lvo9R adjustment of loss 亏损调整
NoZz3*j= adjustment process 调整过程；调整程序
q&
4Z.( adjustment range 调整幅度
%o+bO}/9 administered exchange rate 受管制汇率
nV"[Wng N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cGOE $nL administration expenses 行政费用
b LSI\ administration fee 手续费；行政费
zXUE<\ administration in bankruptcy 破产管理
>JCS OI administration order 遗产管理令
Ldt7?Y(V( administrator 管理人；遗产管理人
988aF/c administrator of the estate 遗产管理人
7{az %I$h admission of debt 债项承认书
P{QRmEE admission of proof 接纳债权证明
nGX~G^mZ advance 放贷款项；垫付款项；预支款项；预付款项
K2:r7f advance account 暂支帐目；预付款帐户
!Me%W3 advance compensation 预付补偿金
k_O"bsI) advance from shareholder 股东垫款
Nk}Hvg* ( advance pending reimbursement 预支以待日后付还
pMa 3R3a advanced economy 先进经济体系
kFD- advancement 预付；预付财产
!j YV,:' advances warrant 垫款令
,,BNUj/: advancing 贷出
-b)p6>G-C adverse balance 逆差
2Ni{wg" adverse exchange 逆汇
ufEt"P-X. advertisement addressed to shareholders 在报章刊登的致股东通告
|n U: advice for collection 托收通知书
9n8;eE08 advice of drawing 提款通知书；汇票通知书
mn0QVkb}lc advice of payment 付款通知
#c/v2 Advisory Committee [Securities and Futures Commission]
FopD/D{ 谘询委员会〔证券及期货事务监察委员会〕
*x L#1 Advisory Committee on Diversification 经济多元化谘询委员会
EY2s${26% affidavit 誓章；遗产申报誓章
=E e f affidavit of no receipt 述明无收款的誓章
2(`2 f affiliate 联号；联营公司；附属公司
` yuD/-j affiliated company 附属公司；联号；联营公司
#Kn7
xn[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m{ +lG* affordability 负担能力
IwWo-WN7. African Development Bank [AfDB] 非洲开发银行
z^B!-FcIz> after-acquired property 事后取得的财产
7M*+ !al9 after-hours dealing 市后交易
] p0m6}B after-tax profit 税后盈利；税后利润；税后溢利
jX+L I agency agreement 代理协议
%$sWN n agency expenses 代理机构的开支
wJ IJPYTK agency fee 代理费
#+ n
& Agency Law 《代理法》
_}JygOew agent 代理人；承销人
ZTt% 7K"L agent of company 公司代理人
rM>&! ?y+ agent's fee 代理人费；经纪费
t Q2*k E aggregate 总计；总数；总体数字
"OK(<x]3;> aggregate amount 总款额；总额
}[i35f[w aggregate assets and liabilities 总体资产与负债
Iu n!r v aggregate at constant price 按固定价格计算的总体数字
A9lqVMp64 aggregate demand 总需求
g3 x192f aggregate gross position 总持仓量
Oa@X ! \ aggregate limit 总限额
2M1yw " aggregate of salaries tax 合计薪俸税
G9V zVx#T# aggregate performance 总体表现；总体业绩
|h6 @hB\ aggregate supply 总体供应
Ii[rM/sG aggregate surplus 总盈余
1/1P;8F@G aggregate total 整体总额
uVisU%p aggregate value 总值；合计价值
4r5,kOFWb aggregated basis 合计基准
mX |AptND aggregated net chargeable income 合计应课税入息实额
*FG@Dts^& aggregation 合并计算；合计；总和
[N7[% i Q% aggregation of incomes of husband and wife 夫妇入息合并计算
gB~SCl54 aggregation of property 财产的总和
WtlIrdc agio 差价；贴水
" _q5\]z\O 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》
A HZ6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-,5g cD 《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》
|AWu0h\keO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0U$6TDtmE 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
]L_HnmD6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
EB> RY+\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8Q6il- agreement for a settlement 授产协议
SULWPH5 Pr agreement for assignment 转让协议
/!%P7F agreement for sale 售卖协议；买卖协议
wbr"z7} agreement for sale and purchase 买卖协议
P, S9gG9 agreement for the payment of interest 支付利息协议
0 tsll1 agreement for the repayment of money 还款协议
,;D74h2F agreement of reinsurance 再保险协议
CZ&TUE|:DA Agricultural Bank of China 中国农业银行
S?8q.5 9 air passenger departure tax 飞机乘客离境税
,:L}S03k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0k CU z airport tax 机场税
FAQ:0 L$G alcohol duty 酒精税
vys*=48g alienation 让与；让渡；转让
YDQV,`S7 alimony 生活费；赡养费
txL5' mK All Ordinaries Index [AOI] 所有普通股指数
nt5 ~" 8 all risks 全险；综合险
}"cb^3 All Sales Record for Stock Market 《股票市场成交报告》
t*D[Q$v Allied Capital Resources Limited 新联财务有限公司
qC3 rHT] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g#70Sg*d allocation letter 拨款信件
pH"LZ7)DI0 allocation of fund 分配款项；预留款项
Rw.
Uz& allocation of profit 利润分配；溢利分配
@nZ Fw. allocation warrant 拨款令
a7d782~ allotment 分配；配股
>?$Ze @
allotment notice 股份配售通知；配股通知
`__CL
)N| allotment of shares 股份分配
n%?g+@y,^ allowable 可获宽免；免税的
1C |j<w=i allowable business loss 可扣除的营业亏损
L50`,, WF allowable expenses 可扣税的支出
O%+:fJz6wI allowance 免税额；津贴；备抵；准备金
%9zcc)cP allowance for debts 债项的免税额
,,G0}N@7s allowance for depreciation by wear and tear 耗损折旧免税额
I O 6i allowance for funeral expenses 殡殓费的免税额
I H:Hf v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zD?$O7
|ZK allowance for repairs and outgoings 修葺及支出方面的免税额
c}{e,t allowance to debtor 给债务人的津贴
u_ Q3v9 alteration of capital 资本更改
0[hl&7 Ab@ alternate trustee 候补受托人
I &m~ cBj< amalgamation 合并
=)bZSb"<" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p@Qzg
/X ambit of charges 征税范围；收费范围
ga ,yFw amended valuation 经修订的估值
Y@r#:BH ) American Commodities Exchange 美国商品交易所
i3Ffk+ |b American Express Bank Limited 美国运通银行
i;\i4MT American Stock Exchange 美国证券交易所
Gpgi@
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wZOO#&X#r amount due from banks 存放银行同业的款项
c`t1:%S amount due from banks abroad 存放海外银行同业的款项
q,*IR*B:a amount due from holding companies 控股公司欠款
Ne#nSx5, amount due from local banks 存放本港银行同业的款项
G;^iwxzhO amount due to banks 银行同业的存款
o?%x!m> amount due to banks abroad 海外银行同业的存款
(te \! $ amount due to holding companies 控股公司存款
P!vB S "S amount due to local banks 本港银行同业的存款
2>H\arEstR amount due to outport banks 外埠银行同业的存款
f5yd2wKy6 amount for note issue 发行纸币的款额
B@ s\>QMm amount of bond 担保契据的款额
&bL1G(} amount of consideration 代价款额
`b]
NB^ / amount of contribution 供款数额
n@%'Nbc>b amount of indebtedness 负债款额
Vl'=92t amount of principal of the loan 贷款本金额
fN K~z* amount of rates chargeable 应征差饷数额
d[S!e`,iD amount of share capital 股本额
yx}:Sgv% amount of sums assured 承保款额
Q \{\u J x amount of variation 变动幅度
"qDEI} amount of vote 拨款数额
=_wgKXBFa amount payable 应付款额
Nh+$'6yT% amount receivable 应收款额
Bf-&[ 5N} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a
v`eA`)S analysis 分析
BShZ)t ancillary risk 附属风险
.Ftml' ! annual account 周年帐目；周年帐目报表；年度决算；年结
|Jq/kmn annual accounting date 年结日期
Dnp^yqz* annual allowance 每年免税额；年积金；年度津贴；年津
jAJkCCG annual balance 年度余额
O{dx+f annual disposable income 每年可动用收入
U}5uy9A annual estimates 周年预算
-~aVt~{k/ annual fee 年费
`Y[zF1$kz^ annual general meeting 周年大会
nnE@1X3 annual growth rate 年增率；每年增长率
$]T7Iwk annual long-term supplement 长期个案每年补助金
@vv`86bm annual pensionable emolument 可供计算退休金的年薪
\e=@h!p annual report 年报
%v|,-B7Yx Annual Report on the Consumer Price Index 《消费物价指数年报》
2
Sr'B;`p annual return 周年报表；周年申报表；每年报税表格
,sc>~B@Q Annual Return Rules 《周年报表规则》
ooD/QZUE annual review of consumer prices 每年消费物价回顾
Y Jv{Z^;M annual roll-forward basis 逐年延展方式
e IEcj<f annual salary 年薪
b"zq3$6* annual statement 年度报表；年度决算表
:N[2*.c[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
=X1$K_cN annuitant 年金受益人
:,7VqCh3@ annuity 年金
Y# lE annuity contract 年金合约
tL3( ( W" annuity on human life 人寿年金
,wFLOfV@ antecedent debt 先前的债项
Z$pR_dazU ante-dated cheque 倒填日期支票
FIS-xpv$ anticipated expenditure 预期开支
{:rU5 !n anticipated net profit 预期纯利
E+01"G<Q anticipated revenue 预期收入
$b8>SSz anti-inflation measure 反通货膨胀措施
B]hZ4.B1 anti-inflationary stance 反通货膨胀立场
}W YY5L8^ apparent deficit 表面赤字
l >O]Cpt apparent financial solvency 表面偿债能力
H`".L^ apparent partner 表面合伙人
&zm5s*yNt application for personal assessment 个人入息课税申请书
` ^6}Dn application of fund 资金应用
a;lCr|* application to release as liquidator and to destruct the books of accounts and documents
C
:e 'wmA 申请免除清盘人职务及毁灭帐簿与文件
S=my ;M- appointed actuary 委任精算师
&,#VhT![ appointed auditor 委任核数师；委任审计师
n gNg1zV/q appointed trustee 委任的受托人
\myj Y appointer 委任人
%bv< OMD apportioned pro rata 按比例分摊
P@Qo2zTh% apportionment 分配；分摊
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h N0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m tF&Z\ag apportionment formula 分摊方程式
2f-Z\3)9 J apportionment of estate duty 遗产税的分摊
L@+j8[3BX appraisal 估价；评估
GY4yZa appreciable growth 可观增长
";zl 6g" appreciable impact 显着影响
&556 ;l appreciable increase 可观增长
(_W[~df4 appreciation 增值；升值
}%:?s6Ler appreciation against other currencies 相对其他货币升值
CZ0 {*K: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n_w,Ew,>5 appreciation tax 增值税
gG $o8c- appropriation 拨款；拨用；拨付
^ZV xBQKg appropriation account 拨款帐目
5 Fd ]3 Appropriation Bill 拨款法案
?Z.YJX oKZ appropriation-in-aid system 补助拨款办法
6Qo6 T][ approved assets 核准资产
,CvU#ab8$ approved basket stock 认可一篮子证券
^oP]@r"qy approved budget 核准预算
5 )C~L] approved charitable donation 认可慈善捐款
1] kk approved charitable institution 认可慈善机构
11)~!in approved currency 核准货币；认可货币
w68qyG|wM approved estimates 核准预算
t ?{ B* approved estimates of expenditure 核准开支预算
>:K3y$] _ approved overseas insurer 核准海外保险人
`SU;TN0 approved overseas trust company 核准海外信托公司
?e ~* ,6 approved pooled investment fund 核准汇集投资基金
3b_#xr- approved provident fund scheme 认可公积金计划
-ss2X approved provision 核准拨款
GC{Ys|s approved redeemable share 核准可赎回股份
tF;aB* approved regional stock 认可地区性证券
^X?[zc GE approved retirement scheme 认可退休金计划
^@ux approved subordinated loan 核准附属贷款
(z.Vwl 5 arbitrage 套戥；套汇；套利
PJ _|=bn arbitrageur 套戥者；套汇者
1DBzD%@Oz arbitrary amount 临时款项
6s uc0 arrangement 措施；安排；协定
G(4k#jB arrears 欠款
N7e^XUG arrears of pay 欠付薪酬
S Y{J arrears of revenue 逾期未收税款；逾期未收的帐项
Ylf 6-FbF articles of association 组织章程；组织细则；组织章程细则
:DZiDJ@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
i UO5hd OM ascertainment of profit 确定利润
|)lo<}{ "Asia Clear" “亚洲结算系统”
Fb*;5VNU. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D QRt\! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;J _d% Asian Development Fund [ADF] 亚洲发展基金
h0gT/x Asian dollar bond 亚洲美元债券
^.4<#Qs Asian dollar market 亚洲美元市场
\K4m~e@! Asian dollar rate 亚洲美元利率
MRa>@Jn??A Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
="4j k=on Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hIw*do b asked price 沽盘；喊价；索价；卖方报价
II2oV}7? assessable income 应评税入息
VOiphw ` assessable loss 应评税亏损
bv ] ZUF0 assessable profit 应评税利润
. = NK^ assessable value 应评税值
N0XGW_f assessed profit 估定利润
fpqKa r assessed value 经评估价值
57#:GN$E L assessment 评税；评定；估价；评税单
FkS{Z s assessment number 评税编号；估价编号
FYi<+]HZ assessment of additional tax 补加税评税
b1^MX).vH assessment of performance 业绩评估；实绩评价
F
|GWYw'% Assessor 评税主任
M5q7`
}>G asset price bubbles 资产价格泡沫
M"J $c42 asset-backed securities 具资产保证的证券
ZE1#{u~[y assets accretion 资产增值
rUuM__;d assets and liabilities 资产与负债
[~;9Mi.XL assets betterment statement 资产递增表；资产改进表
9K&b1O@Aj assets lending 实物放款；有抵押贷款
C R _A{( assets of the company passing on the death 死者去世时转移的公司资产
QTDI^ZeuF assets pledged as security for liabilities 用作负债抵押的资产
R{WG >c assets portfolio 资产投资组合
$V+ze*ra assets price 资产价格
. _nhW* assets quality 资产质素
%++q+pa assets realization 资产变现
+F@9AO>LF assets refinancing arrangement 资产再集资安排
+[>m`X Tq assets securitization 资产证券化
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lN1Sy assets situated outside Hong Kong 在香港以外地方的资产
;\H2U . assets stripping 削减资产；拆卖资产
B EY}mR] assets value 资产值
mjw:Z, assignee 承让人
LsmC/+7r$1 assignment 转让；转让书；转让契
_ '}UNIL assignment of interest 权益转让
1M+mH#? assignment of letters patent and trade mark 专利证书及商标转让
A /o=a# assignment of property 物业转让；物业转让书
Z)ObFJMG5 assignment right 转让权
S4\T ( assignor 转让人
>Rr]e`3wG associate 有联系的人；有关连人士；相联者；合伙人；联系人
i#eb %9Mn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+`9T?:fu associate member 附属会员
- Z#A}h associated body corporate 相联法人团体
t[X'OK0W%3 associated company 相联公司；联属公司
rSa 3u*xB associated corporation 相联法团
K/08F|]a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z7GLpTa 公认会计师公会〔英国〕
) Z]8 SED Association of Futures Exchange Brokers 香港期货经纪协会
]@<O!fS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qEywExdiu association of underwriters 承保人组织
}3QEclZr assumption of control 接管
Y(- +>>j_ assurance 担保；保险；转易；转易书
HtXzMSGo7 assurance of interest 权益的转易
h nyZXk1 | at 19XX price 按一九ＸＸ年价格计算
OpiN,>; at a discount 按赔价计算；按贴水价格计算；打折扣
RCsd at a premium 按溢价计算；按升水价格计算
uv Z!3 UH. at call 通知付款；按通知
r% qgLP{v at constant market price 按固定市价计算
p-;*K(# X at constant price 按固定价格计算
o8Tt|Lxb$8 at cost 按成本计算
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CSWQ at current market price 按当时市价计算；按现时市价计算
1YQ|KJ*K at current price 按当时价格计算；按现时价格计算
Id9hC<8$dq at factor cost 按要素成本计算；按生产要素成本计算
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at money-of-the-day price 按付款当日价格计算
!x&/M*nBE at or better 按指定或较佳价位〔买卖指令〕
;Q\Duj at par 按面值计算；平价
P0|V1,) at sight 见票即付
-cOLg rmp at the close 按收市盘
S\mh{#Lpk at the opening 按开市盘
Fd0R?d attestation 见证；见证条款
q.~_vS% at-the-money option 平价期权
kJ{X5&,_ attorney 受权人；受托代表人
MsfY| (/m attornment 新拥有人承认书
3g)pLW attributable profit 可归属利润
}ob#LC, attributable share value 可归属股份价值
yX / 9jk Auckland Stock Exchange 奥克兰证券交易所
L`tr7EEr auction 拍卖
([^1gG+>J auctioneer 拍卖商
E]i3E[ T audit 审计；核数
A-qdTJP Audit Commission 审计署
)} tI8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~CQsv ` 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〕
;3 O0O audit review 帐目审查
up#W"`" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x} {/) ?vC audited account 审计帐目；经审计的帐目
EH=[!iW ; audited annual account 经审计的周年帐目
:!n_a*.{ audited balance sheet 经审计的资产负债表
j!F5gP-l auditor 核数师；核数主任；审计师
g Q6_]~ 4 auditor's certificate 核数师证明书；审计师证明书
2h%/exeS; auditor's report 核数师报告；审计师报告
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9 "B Aussie bond 澳元债券
uD}Q}]Z austerity budget 紧缩预算
f,9 /Yg_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
scT,yNV Australia All Ordinaries Index 澳洲所有普通股票指数
AAb3Jf`UW Australian Dollar [AUD] 澳元
-XRn%4EX? Australian Options Market 澳大利亚期权市场
eVGO6 2|! Australian Securities Commission 澳洲证券事务监察委员会
yb\ T< * Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.nl!KzO6g Australian Stock Exchange 澳大利亚证券交易所
*eK\W00 Austrian Schilling [ATS] 奥地利先令
rO[ cm} authentication 认证；鉴证
^ ~' &K e authority to purchase 委托购买证；委购书
d| ;S4m` authorization 认可；核准；授权；授权书
B]iPixA 6 authorization by direction 指示授权
JFewOt3 authorization by instruction 指令授权
m E\sD<b authorization by warrant 令状授权
W8,4LxH authorization of unit trust 单位信托的认可
Y7vUdCj authorized agent 指定代理人
b~>kTO authorized capital 法定资本
69 N/_V authorized clerk 出市员
Lz6b9W authorized dealer 认可交易商
PDQEI55 authorized financial institution 认可财务机构
>8M=RE n4 authorized fund 认可基金
Cw$ 0XyO authorized fund house 获授权的基金公司；认可基金公司
*hWpJEV authorized institution 认可机构
E.LD1Pm0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
MD|T4PPz,} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r ]s7a?O authorized insurer 获授权保险人；获认可承保人
Z mVw5G
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L)(JaZyV5 authorized person 获授权人
] MP*5U>; authorized representative 获授权代表
3V uoDmG authorized share capital 法定股本
<fS WX>pR automated quotation system 自动报价系统
UlP2VKM1& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ahICx{hK 自动交易系统〔香港期货交易所有限公司〕
G." )Bg automatic adjustment mechanism 自动调整机制
9[2qgw\D automatic adjustment system 自动调整系统
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Automatic Clearing House 自动票据交换所
R`5 g# automatic exchange rates accumulation system 自动化汇率累集系统
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U80 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.q90+9Ek= automatic teller machine [ATM] 自动柜员机
tq$L* ++O autopay 自动转帐
JkShtLEr available assets 可用资产
;O `ZVB available fiscal reserve 现存财政储备
TW?_fse*[ available profit 可用利润
/O[<"Wcz Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(n{x"rLy/ average 平均；平均数；海损
OI^??joQ average basic salary 平均基本薪金
& zR\Rmpt average consumer expenditure 平均消费开支；一般消费开支
2t7P| b~V1 average cost 平均成本
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<k average cost of land production 增辟土地平均成本
^%n]_[RUn4 average daily turnover 平均每日成交额
fV#,<JG average daily wage rate 平均每日工资率
q@Aw]K h average expenditure pattern 平均开支模式
s5/u>d average growth rate 平均增长率
\OJam<hZ average net fixed assets 固定资产平均净值
`- HI)-A97 average of relatives 相对价格平均数
]-j.\+(* average price 平均价格
F MO O average propensity to consume 平均消费倾向；一般消费倾向
PZ >(cvX& average propensity to save 平均储蓄倾向；一般储蓄倾向
f@@7 ?5fW average rate 平均率
l|81_B C" average revenue 平均收入；平均收益
[I?[N.v average stock 平均库存；平均存货
jj&mRF0gCb average yearly rent 平均年租
C: AD ZJL avoidance of double taxation 避免双重课税
{^ D; ($lm avoidance of tax 避税
