A:
V[nPTYO4 A share Ａ股；甲类股份
1z-.e$&z abatement of tax 减税；减扣免税额
?8V.iHJk ABN AMRO Bank N.V. 荷兰银行
_ Ncbo#G above-the-line expenditure 线上项目支出；经常预算支出
F$?Ab\#B above-the-line receipt 线上项目收入；经常预算收入
~U]g;u ABSA Asia Limited 南非联合亚洲有限公司
U8Y% rFh1 absolute change 绝对数值变更
c}o 6Rm50 absolute expenditure 实际开支
.r<a Py$ absolute guideline figure 绝对准则数字
neI7VbH4 absolute interest 绝对权益
J2W-l{`r< absolute order of discharge 绝对破产解除令
X=$Jp. absolute profit margin 绝对利润幅度
x"12$ 7 9= absolute value 实值；绝对值
MuY:(zC % absolutely vested interest 绝对既得权益
< xy@% absorbed cost 已吸收成本；已分摊成本
e,p"=/!aY absorption 吸收；分摊；合并
!uEEuD# absorption rate 吸收率；摊配率；分摊率
X, |8Wpi= ACB Finance Limited 亚洲商业财务有限公司
[MTd<@ acceptable form of reciprocity 合理的互惠条件
Lj1l ]OD acceptable rate 适当利率；适当汇率
3^o(\=-JX acceptance agreement 承兑协议
Kq")\Ha,f acceptance for honour 参加承兑
!!1?2ine acceptor 承兑人；接受人；受票人
7=6:ZSI acceptor for honour 参加承兑人
2a$. S " ? accident insurance 意外保险
[A-_?#cZ Accident Insurance Association of Hong Kong 香港意外保险公会
;l@94)@0 accident insurance scheme 意外保险计划
.{1$;K @ accident year basis 意外年度基准
d/7fJ8y8 accommodation 通融；贷款
x o"GNFh! accommodation bill 通融票据；空头票据
2Xt4Rqk $ accommodation party 汇票代发人
Hy. u6Jt*/ account balance 帐户余额；帐户结余
F(G..XJQ account book 帐簿
v"bWVc~H account collected in advance 预收款项
W>@ti9\t account current book 往来帐簿
*d 1Bp R% account of after-acquired property 事后取得的财产报告
pp"X0 account of defaulter 拖欠帐目
A WR : ~{ account payable 应付帐款
YJJ1N/Z1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
v ccH(T account receivable 应收帐款
')uYI;h9 account receivable report 应收帐款报表
%6m/ve account statement 结单；帐单；会计财务报表
Cy~ IB [ account title 帐户名称；会计科目
H5K
Fm # accountant's report 会计师报告
/7AHd ; Accountant's Report Rules 会计师报告规则
#I/P9)4 accounting and auditing procedure 会计与审计程序；会计与核数程序
;s B=f Accounting Arrangements 《会计安排》
= L!&Z accounting basis 会计基础
C(N' =-;Kl accounting by Official Receiver 破产管理署署长呈交的帐目
Y+?QHtZL Accounting Circular 《会计通告》
8Y`Lq$u accounting class 会计类别
*[Hp &6f accounting date 记帐日期；会计结算日期
Ni_H1G accounting for money 款项核算
.p#kW:zspA Accounting Officer 会计主任
VE |:k:}; accounting period 会计报告期；会计期
voa)V 1A/] accounting policy 会计政策；会计方针
=^9h
z3 j accounting practice 会计惯例
L AQ@y-K3 accounting principle 会计准则
F&M d+2 accounting record 会计记录
ng1E'c]0@ accounting report 会计报告
NQ dwj >_a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C;BO6$*_e Accounting Society of China 中国会计学会
`Y&`2WZ ~ accounting statement 会计报表
&[ } )FI accounting system 会计制度；会计系统
yzS]FwW7 accounting transaction 会计事项；帐务交易
Y+-yIMt$r accounting treatment 会计处理
{]CZgqE{ accounting year 会计年度
A(y6]E! accretion 增值；添加
'@n"'vks(\ accrual 应计项目；应累算数目
+25}X{r$_ accrual basis 应计制；权责发生制
;z:Rj} l accrual basis accounting 应计制会计；权责发生制会计
b_x!m{ accrue 应累算；应计
e@'x7Z zh accrued benefit 应累算利益
dwA"QVp{ accrued charges 应计费用
pH' T x> accrued cumulative preference share dividend 应累算的累积优先股股息
)vtbA=R H? accrued expenses 应累算费用
3D|Lb]= accrued interest payable 应付利息；应计未付利息
|_53So: g accrued interest receivable 应收利息；应计未收利息
$Itmm/ M accrued right 累算权益
!? ,,
ZD accruing profit 应累算的利润
>tg)F|@ accumulated fiscal reserve 累积财政储备
,N$Q']Td accumulated profit 累积利润；滚存溢利
5_^d3LOT0x accumulated reserve 累积储备
c &c accumulation of surplus income 累积收益盈余
(kL "*y/"p acquired assets 既得资产
g@H<Q('fJ acquisition 收购；购置；取得
@&*TGU acquisition cost 购置成本
KXWcg#zFY acquisition expenses 购置费用
exWQ ~& acquisition of 100% interest 收购全部股权
cW 3'05 7 acquisition of control 取得控制权
E~y8X9HZ) acquisition of fixed assets 购置固定资产
Ar %*NxX acquisition of shell “买壳”
<"Y>|X acquisition price 收购价
X}#vt?mu act of God 天灾
-@AhJY. acting partner 执事合伙人
HNkOPz+d&8 active market 买卖活跃的市场；交投畅旺的市场；旺市
I
Fw7 ?G, active partner 积极参与的合伙人
~}OaX+! active trading 交投活跃
wBt7S !>G actual circulation 实际流通
+*.*bo actual cost 实际成本
BA
a:!p actual expenditure 实际开支；实际支出
{aE[h[=r actual income 实际入息；实际收入；实际收益
\3vQXt\dM$ actual market 现货市场
SFg4}*"C / actual price 现货价；实际价格
p5]W2i., actual profit 实际利润
N[@~q~v actual quotation 实盘；实际价位；实际报价
$_JfM^w actual year basis 按实际年度计算
w5Fk#zJv actuals 实货
*tw GIX actuarial investigation 精算调查
&>-'|(m+2 actuarial principle 精算原则
$NCvF' actuarial report 精算师报告
g9C-!X-<T Actuarial Society of Hong Kong 香港精算学会
.# y#u={{l actuarial valuation 精算师估值
yBK$2 to~ actuary 精算师
kQI'kL8> ad referendum agreement 暂定协议；有待覆核的协定
% LnLB ad valorem duty 从价税；按值征税
WvU[9ME^) ad valorem duty system 从价税制
<.`i,|?MHS ad valorem fee 从价费
zd_N' :6 ad valorem tariff 从价关税
YusmMsN? additional allowance 额外免税额
$2FU<w$5 additional amount for unexpired risk 未过期风险的额外款额
J5 a8U&A additional assessable profit 补加应评税利润
#~Xj=M % additional assessment 补加评税
Gd!_9S`68 additional commitment 额外承担
3MX#}_7A additional commitment vote 额外承担拨款
USART}Us4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
54{E&QvL8o additional dependent parent allowance 供养父母额外免税额
# 2|biTJ additional provision 额外拨款
")ys!V9 additional stamp duty 附加印花税
\<I&utn additional tax 补加税罚款；补加税款
Acl K9+V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h[! @8 adjudged bankrupt 被裁定破产
]9_tto!/ adjudicated bankrupt 裁定破产人
FVNTE +LW adjudication fee 裁定费；评定印花税额手续费；评估契据费
h5P ]`r adjudication of bankruptcy 裁定破产；宣告破产
R|@~< * adjudication of insolvency 裁定无力偿还债务
Bor_(eL^ adjusted actual 经调整的实数；调整后的实数
u ^#UsOt+ adjusted current assets 经调整的流动资产；调整后的流动资产
[ 1G wcXr adjusted figure 经调整的数字；调整后的数额
{'alA adjusted liabilities 经调整的负债；调整后的负债
UZsvYy? adjusted loss 经调整的亏损；调整后的亏损
XX-(>B0L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
[qY yr adjusted profit 经调整的利润；调整后的利润
_{): w~zi adjusted surplus 经调整的盈余额；调整后的盈余额
cK[=IE5 adjusted value 经调整的价值；调整后的价值
~jJ.E_i adjustment 调整；修订；理算〔保险〕
T!?tyW adjustment centre 调剂中心
dU_;2d$ adjustment lag 调整过程的时间差距；调整时差
O\uIIu y adjustment mechanism 调整机制
%qsl<_& adjustment of loss 亏损调整
*Mg@j;+ 5s adjustment process 调整过程；调整程序
D,*|:i adjustment range 调整幅度
VZ IY=Q>g administered exchange rate 受管制汇率
,ye[TQ\,M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iN[6}V6Sm administration expenses 行政费用
} >y !I5O administration fee 手续费；行政费
K%`]HW@I{ administration in bankruptcy 破产管理
!m))Yp-"H administration order 遗产管理令
a/s5Oit2'X administrator 管理人；遗产管理人
QiA}0q3]0 administrator of the estate 遗产管理人
Q m7];, admission of debt 债项承认书
P3!@}!r8 admission of proof 接纳债权证明
3O 4,LXdA advance 放贷款项；垫付款项；预支款项；预付款项
PI$i_3N advance account 暂支帐目；预付款帐户
A|K=>7n]U advance compensation 预付补偿金
6.tA$#6HP advance from shareholder 股东垫款
@ x*xgf advance pending reimbursement 预支以待日后付还
2 Y9u9;ah advanced economy 先进经济体系
mVS^HQ: advancement 预付；预付财产
4dN <B U advances warrant 垫款令
X'\h^\yOo advancing 贷出
%R?WkG adverse balance 逆差
6d5J*y2 adverse exchange 逆汇
a0k;way advertisement addressed to shareholders 在报章刊登的致股东通告
J9;fqQCt advice for collection 托收通知书
g/6 8&
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@J>JZ7m]\ advice of payment 付款通知
Uu*iL< ` Advisory Committee [Securities and Futures Commission]
K:XP;#OsP 谘询委员会〔证券及期货事务监察委员会〕
9%SC#V' Advisory Committee on Diversification 经济多元化谘询委员会
R#YeE`K affidavit 誓章；遗产申报誓章
)w<Z4_!N4s affidavit of no receipt 述明无收款的誓章
]zAwKuIK affiliate 联号；联营公司；附属公司
C6F7,v62 affiliated company 附属公司；联号；联营公司
/ ~".GZ&29 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*pD|N affordability 负担能力
a {x3FQ African Development Bank [AfDB] 非洲开发银行
WB_BEh[>j after-acquired property 事后取得的财产
w \D
!e after-hours dealing 市后交易
7@g0>1Fz after-tax profit 税后盈利；税后利润；税后溢利
ZDL1H3;R agency agreement 代理协议
iF
+@aA agency expenses 代理机构的开支
}%PK %/ zI agency fee 代理费
2[(~_VJ Agency Law 《代理法》
w-R.) agent 代理人；承销人
C+M]"{Y+ agent of company 公司代理人
DOGGQ$0 agent's fee 代理人费；经纪费
=Yl ea,S aggregate 总计；总数；总体数字
a}FY^4hl+ aggregate amount 总款额；总额
jTg~]PQ^ aggregate assets and liabilities 总体资产与负债
$kN=45SR aggregate at constant price 按固定价格计算的总体数字
e
T ;@pc aggregate demand 总需求
MCEHv}W aggregate gross position 总持仓量
#Ff8_xhP 2 aggregate limit 总限额
)qMbk7:v\ aggregate of salaries tax 合计薪俸税
EN [T3 Y aggregate performance 总体表现；总体业绩
k{vbi-^6rf aggregate supply 总体供应
ZC Z@ZN aggregate surplus 总盈余
hQY`7m>L aggregate total 整体总额
VoUo!t:(+ aggregate value 总值；合计价值
%GY'pQz aggregated basis 合计基准
z k}AGw aggregated net chargeable income 合计应课税入息实额
7$g$p&,VX aggregation 合并计算；合计；总和
g=t7YQq_~ aggregation of incomes of husband and wife 夫妇入息合并计算
Cy/VH"G= aggregation of property 财产的总和
vOz1 & |;D agio 差价；贴水
b+:J ?MR;} Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
V Zr:yE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-@_ v@]: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6hd<ys? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rq!*unJ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
[|c%<|d 2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"OwVCym? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7p]Izx8][ agreement for a settlement 授产协议
d,l?{ Ln agreement for assignment 转让协议
6(-s@{ agreement for sale 售卖协议；买卖协议
7M7Ir\d0lp agreement for sale and purchase 买卖协议
j:'g*IxM_ agreement for the payment of interest 支付利息协议
6MY<6t0a agreement for the repayment of money 还款协议
I_z(ft. agreement of reinsurance 再保险协议
jy2gR1~ Agricultural Bank of China 中国农业银行
]7K2S{/o{ air passenger departure tax 飞机乘客离境税
n6WKk+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I-r+1gty airport tax 机场税
1F5KDWtE alcohol duty 酒精税
54z.@BJhE alienation 让与；让渡；转让
2 HQ3G~U alimony 生活费；赡养费
EI 35&7( All Ordinaries Index [AOI] 所有普通股指数
'n,V*9 all risks 全险；综合险
uz{RV_IX 7 All Sales Record for Stock Market 《股票市场成交报告》
: p: C Allied Capital Resources Limited 新联财务有限公司
Z#H<+S( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1] ~w?)..' allocation letter 拨款信件
jmk Ou5@ allocation of fund 分配款项；预留款项
y{hy7w' d allocation of profit 利润分配；溢利分配
Qw'905;( allocation warrant 拨款令
=8?Kn@nMN allotment 分配；配股
-%yrs6 allotment notice 股份配售通知；配股通知
I@9'd$YY allotment of shares 股份分配
ZzupK^5Z allowable 可获宽免；免税的
(XVBH 1p" allowable business loss 可扣除的营业亏损
%k1P yv;] allowable expenses 可扣税的支出
LO{Axf% allowance 免税额；津贴；备抵；准备金
[#q>Aq$11 allowance for debts 债项的免税额
<8^x
Mjc allowance for depreciation by wear and tear 耗损折旧免税额
%?PFe} allowance for funeral expenses 殡殓费的免税额
TMj;NSc3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^HJ?k:u allowance for repairs and outgoings 修葺及支出方面的免税额
rYr*D[m] allowance to debtor 给债务人的津贴
GcdJf/k alteration of capital 资本更改
:HO5
T alternate trustee 候补受托人
!&rd#ZBn amalgamation 合并
ZKrLp8l\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(*9. GyK ambit of charges 征税范围；收费范围
_rwJ: r amended valuation 经修订的估值
]h,rgO ; American Commodities Exchange 美国商品交易所
9 VnBNuT American Express Bank Limited 美国运通银行
6UeY Z g American Stock Exchange 美国证券交易所
f
5v&4 amortization 摊销
$mn0I69 amount due from banks 存放银行同业的款项
y'K2#Y~1e amount due from banks abroad 存放海外银行同业的款项
; ItH2Lw<& amount due from holding companies 控股公司欠款
xmvE*q"9] amount due from local banks 存放本港银行同业的款项
Mu? |<#s amount due to banks 银行同业的存款
8D*nU3O amount due to banks abroad 海外银行同业的存款
E&P2E3P amount due to holding companies 控股公司存款
I x%>aee amount due to local banks 本港银行同业的存款
#0P_\X`E amount due to outport banks 外埠银行同业的存款
gYB!KM *v amount for note issue 发行纸币的款额
gA!@oiq@ amount of bond 担保契据的款额
%tyo( HZQ amount of consideration 代价款额
T+<.KvO- amount of contribution 供款数额
qSc-V `* amount of indebtedness 负债款额
} a9Ah:.7/ amount of principal of the loan 贷款本金额
CF '&Yo amount of rates chargeable 应征差饷数额
-fq amount of share capital 股本额
+i &<`ov amount of sums assured 承保款额
VVas>/0qr amount of variation 变动幅度
XM rk2]_ amount of vote 拨款数额
\Oeo"| amount payable 应付款额
6O7s^d&K amount receivable 应收款额
E~%n- A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X7},| cmD_ analysis 分析
,CfslhO{j ancillary risk 附属风险
. <"XE 7 annual account 周年帐目；周年帐目报表；年度决算；年结
@NL cO } annual accounting date 年结日期
q!$s<n annual allowance 每年免税额；年积金；年度津贴；年津
fMUcVTFe annual balance 年度余额
i2,4:M)CV annual disposable income 每年可动用收入
{zwH3)|Hn annual estimates 周年预算
y{%0[x*N<m annual fee 年费
zjpZ] $ annual general meeting 周年大会
EwC]%BZP annual growth rate 年增率；每年增长率
g #J` 7n annual long-term supplement 长期个案每年补助金
jRJG .hcB5 annual pensionable emolument 可供计算退休金的年薪
#-0e0 annual report 年报
ytZ o0pad Annual Report on the Consumer Price Index 《消费物价指数年报》
mmTpF]t
?` annual return 周年报表；周年申报表；每年报税表格
EeW
,-I Annual Return Rules 《周年报表规则》
?jmP] MM annual review of consumer prices 每年消费物价回顾
t'n@yX_ annual roll-forward basis 逐年延展方式
S,m( annual salary 年薪
w% %q/![uy annual statement 年度报表；年度决算表
Q|'f3\ 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
5h5izA'0' annuitant 年金受益人
5,"c1[`- annuity 年金
8q^}AT<C annuity contract 年金合约
2n<Mu Q] annuity on human life 人寿年金
fVbjU1N antecedent debt 先前的债项
m\ &| #yq ante-dated cheque 倒填日期支票
QAs)z l0 anticipated expenditure 预期开支
7Ak<e tHD anticipated net profit 预期纯利
$}9jv3>) anticipated revenue 预期收入
|Y7SP]/`gB anti-inflation measure 反通货膨胀措施
&dyQ6 i$], anti-inflationary stance 反通货膨胀立场
'+88UFSq5 apparent deficit 表面赤字
mY"7/dw<v apparent financial solvency 表面偿债能力
,aP6ct apparent partner 表面合伙人
O$ *lPA[ application for personal assessment 个人入息课税申请书
L@N %S Sf application of fund 资金应用
J"`VA_[ application to release as liquidator and to destruct the books of accounts and documents
}]x \ `}o 申请免除清盘人职务及毁灭帐簿与文件
gv*b`cl appointed actuary 委任精算师
l_g$6 \&| appointed auditor 委任核数师；委任审计师
w!F >fcm appointed trustee 委任的受托人
i|eX X)$ appointer 委任人
IMf|/a9- apportioned pro rata 按比例分摊
? i{?Q, apportionment 分配；分摊
[l}H:%O, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>?$2`I apportionment formula 分摊方程式
6S`_L apportionment of estate duty 遗产税的分摊
x~e._k= appraisal 估价；评估
*u},(4Qf appreciable growth 可观增长
KF%BX ~80C appreciable impact 显着影响
69c4bT:b" appreciable increase 可观增长
AyE*1 FD appreciation 增值；升值
yXNr[ 7 appreciation against other currencies 相对其他货币升值
VGS%U8; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(xfc_h*xA appreciation tax 增值税
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-wv appropriation 拨款；拨用；拨付
(?z?/4>7< appropriation account 拨款帐目
PCT&d)} Appropriation Bill 拨款法案
S;~eI8gQ" appropriation-in-aid system 补助拨款办法
NI?O approved assets 核准资产
0L}`fYf approved basket stock 认可一篮子证券
)D8op;Fn approved budget 核准预算
f_c\uN@f approved charitable donation 认可慈善捐款
XGa8tI[:X approved charitable institution 认可慈善机构
Z(MZbzY7Hq approved currency 核准货币；认可货币
`OW'AS | approved estimates 核准预算
)!8q JQD approved estimates of expenditure 核准开支预算
9g6$"',H approved overseas insurer 核准海外保险人
|` T7}U approved overseas trust company 核准海外信托公司
GfONm6A approved pooled investment fund 核准汇集投资基金
9D3W _eIc approved provident fund scheme 认可公积金计划
q{w|`vIb approved provision 核准拨款
)tlj{ 7p approved redeemable share 核准可赎回股份
;\pr05 approved regional stock 认可地区性证券
gj^)T_E_ approved retirement scheme 认可退休金计划
T+ Yv5l approved subordinated loan 核准附属贷款
ZqclmCi arbitrage 套戥；套汇；套利
a6 Vfd& arbitrageur 套戥者；套汇者
w%L4O;E]*{ arbitrary amount 临时款项
z^ 9oaoTl arrangement 措施；安排；协定
&M|rRd~* arrears 欠款
bxa> :71 arrears of pay 欠付薪酬
}?2X
q arrears of revenue 逾期未收税款；逾期未收的帐项
; hQ[- articles of association 组织章程；组织细则；组织章程细则
?mNB:-Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6,q0F*q ascertainment of profit 确定利润
tddwnpnSw "Asia Clear" “亚洲结算系统”
]xRR/S4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aE0R{yup Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
. $\-{) Asian Development Fund [ADF] 亚洲发展基金
(wu'FFJp# Asian dollar bond 亚洲美元债券
"}( )/ Asian dollar market 亚洲美元市场
P0 0G*iY~\ Asian dollar rate 亚洲美元利率
lf"w/pb' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{IOc'W-C#2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UL K] ' Rn asked price 沽盘；喊价；索价；卖方报价
!Q\*a-C assessable income 应评税入息
R+!U. :-yz assessable loss 应评税亏损
.=:f ] fs assessable profit 应评税利润
z}-CU GS assessable value 应评税值
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assessed profit 估定利润
) f3A\^ assessed value 经评估价值
#?)6^uTW assessment 评税；评定；估价；评税单
nc1~5eo assessment number 评税编号；估价编号
+pYgh8w@ assessment of additional tax 补加税评税
3w^W6hN) assessment of performance 业绩评估；实绩评价
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(AE%eA Assessor 评税主任
J* !_O# asset price bubbles 资产价格泡沫
FWu:5fBZY asset-backed securities 具资产保证的证券
L9) gN.# assets accretion 资产增值
A{ > w5 T assets and liabilities 资产与负债
= cRmaD assets betterment statement 资产递增表；资产改进表
+mjwX ?yF assets lending 实物放款；有抵押贷款
>r`O@`^U assets of the company passing on the death 死者去世时转移的公司资产
'=nm dqP assets pledged as security for liabilities 用作负债抵押的资产
(A=PDjP! assets portfolio 资产投资组合
qG,h
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T^!Q(`* assets quality 资产质素
6W_: w assets realization 资产变现
r )~?5d assets refinancing arrangement 资产再集资安排
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rc assets securitization 资产证券化
|8E~C~d assets situated outside Hong Kong 在香港以外地方的资产
G 9Xkim Q' assets stripping 削减资产；拆卖资产
MR|A_e^x assets value 资产值
y9mV6.r assignee 承让人
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3Bf assignment 转让；转让书；转让契
9+ Mj$ assignment of interest 权益转让
)xf (4 assignment of letters patent and trade mark 专利证书及商标转让
uP l7u 1c assignment of property 物业转让；物业转让书
Qe F:s|[ assignment right 转让权
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\"yykB assignor 转让人
64b AWHv associate 有联系的人；有关连人士；相联者；合伙人；联系人
gK~Z Ch Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'{0O!y[H6 associate member 附属会员
%@ %rdrZ associated body corporate 相联法人团体
^XeJZkLEB associated company 相联公司；联属公司
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1`g8Hk' associated corporation 相联法团
;Mq'+ 4$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?1g`'q@T% 公认会计师公会〔英国〕
Y->sJm Association of Futures Exchange Brokers 香港期货经纪协会
(]sm9PO Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
? #c "wA& association of underwriters 承保人组织
t ^>07#z assumption of control 接管
]u<U[l-w assurance 担保；保险；转易；转易书
DEu 0Z assurance of interest 权益的转易
Ho}*Bn~ic at 19XX price 按一九ＸＸ年价格计算
hQ>$ "0K
at a discount 按赔价计算；按贴水价格计算；打折扣
tY Mr at a premium 按溢价计算；按升水价格计算
_!|$ i at call 通知付款；按通知
1c/<2 xO~ at constant market price 按固定市价计算
)/f#~$ws at constant price 按固定价格计算
&:C[
n q at cost 按成本计算
/(||9\; at current market price 按当时市价计算；按现时市价计算
%;]/ Z%! at current price 按当时价格计算；按现时价格计算
o9ys$vXt* at factor cost 按要素成本计算；按生产要素成本计算
rp
@%0/[ at money-of-the-day price 按付款当日价格计算
9(X~ at or better 按指定或较佳价位〔买卖指令〕
wmK;0 )|H at par 按面值计算；平价
PRYm 1Y at sight 见票即付
4]zn,g?& at the close 按收市盘
R KMF?: at the opening 按开市盘
)y!gApNs" attestation 见证；见证条款
ZJ)>gV at-the-money option 平价期权
f7 ew<c\ attorney 受权人；受托代表人
L kafB2y attornment 新拥有人承认书
kyJKai attributable profit 可归属利润
ZHwN3 attributable share value 可归属股份价值
Grw[h Auckland Stock Exchange 奥克兰证券交易所
\p\p~FVS auction 拍卖
R/B/|x auctioneer 拍卖商
zB7 ^L^Y audit 审计；核数
-hF!_) ;{ Audit Commission 审计署
;eFV}DWW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-NzOX"V]3 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〕
B}y# AVSA audit review 帐目审查
&H ,UWtU+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<vs*aFq audited account 审计帐目；经审计的帐目
o|n+;h
audited annual account 经审计的周年帐目
&B+_#V=X@ audited balance sheet 经审计的资产负债表
L` :V]p auditor 核数师；核数主任；审计师
A[Ce3m auditor's certificate 核数师证明书；审计师证明书
7k #>$sY+ auditor's report 核数师报告；审计师报告
0|hOoO]?q& Aussie bond 澳元债券
DDT]A<WUV austerity budget 紧缩预算
4;jAdWj3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RT%{M1tkS Australia All Ordinaries Index 澳洲所有普通股票指数
!t)uRJ Australian Dollar [AUD] 澳元
H11@ DQ6 Australian Options Market 澳大利亚期权市场
A|mE3q= Australian Securities Commission 澳洲证券事务监察委员会
't \s XN+1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*|+$7j Australian Stock Exchange 澳大利亚证券交易所
qIy9{LF Austrian Schilling [ATS] 奥地利先令
][\ uH| authentication 认证；鉴证
W"~"R authority to purchase 委托购买证；委购书
Q\^B OdX^` authorization 认可；核准；授权；授权书
21?>rezJ authorization by direction 指示授权
vXSpn71Jb authorization by instruction 指令授权
@71y:)W< authorization by warrant 令状授权
dDYo r-g> authorization of unit trust 单位信托的认可
obX2 / authorized agent 指定代理人
MzW!iG authorized capital 法定资本
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*l5!Iu authorized clerk 出市员
Hc0V4NHCaL authorized dealer 认可交易商
Yk 7^?W authorized financial institution 认可财务机构
Pj^Ccd'>= authorized fund 认可基金
,+5 !1>\ authorized fund house 获授权的基金公司；认可基金公司
Ys5I qj=mp authorized institution 认可机构
V2 }.X+u&< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'Te'wh=Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eYg0 NEq{ authorized insurer 获授权保险人；获认可承保人
z)&&Ym# authorized investment 特准投资项目
~VF?T~Kr_ authorized person 获授权人
',Oc +jLR authorized representative 获授权代表
k~1{|HxrE authorized share capital 法定股本
,v*\2oG3^ automated quotation system 自动报价系统
,ce$y4% ( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%( 1y 自动交易系统〔香港期货交易所有限公司〕
%C >Win)g automatic adjustment mechanism 自动调整机制
\D ! I "mr automatic adjustment system 自动调整系统
i:^
8zW Automatic Clearing House 自动票据交换所
({t6Cbw automatic exchange rates accumulation system 自动化汇率累集系统
][ T>052v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G7HvA46 automatic teller machine [ATM] 自动柜员机
`$Vn B autopay 自动转帐
e0o)Jo.P available assets 可用资产
E-#}.}i5 available fiscal reserve 现存财政储备
^+dL7g?+ available profit 可用利润
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k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rdm&Y M`J average 平均；平均数；海损
YR~ )07 average basic salary 平均基本薪金
^<e(3S: average consumer expenditure 平均消费开支；一般消费开支
MJ@PAwv" average cost 平均成本
u+]8Sq average cost of land production 增辟土地平均成本
`HM?Fc58 average daily turnover 平均每日成交额
eq36mIo average daily wage rate 平均每日工资率
#Bas+8
@, average expenditure pattern 平均开支模式
?7aeY5p average growth rate 平均增长率
Mg {=( No average net fixed assets 固定资产平均净值
nA#dXckoc average of relatives 相对价格平均数
qmGLc~M0 average price 平均价格
!JwR[X\f average propensity to consume 平均消费倾向；一般消费倾向
bX&=*L+ h6 average propensity to save 平均储蓄倾向；一般储蓄倾向
{c AGOx wd average rate 平均率
m3 Rss~l average revenue 平均收入；平均收益
;ywUl`d average stock 平均库存；平均存货
vF$sVu|B average yearly rent 平均年租
]KRw[}z avoidance of double taxation 避免双重课税
YZ^;xV avoidance of tax 避税
