A:
T J"{nB A share Ａ股；甲类股份
0$dY;,Q . abatement of tax 减税；减扣免税额
_|2";.1E ABN AMRO Bank N.V. 荷兰银行
%@,:RA\pm above-the-line expenditure 线上项目支出；经常预算支出
h?O%XnD above-the-line receipt 线上项目收入；经常预算收入
)F9V=PJE ABSA Asia Limited 南非联合亚洲有限公司
O'?lW~CD.> absolute change 绝对数值变更
vA $BBXX absolute expenditure 实际开支
kQ:>j.^e absolute guideline figure 绝对准则数字
,'@ISCK^ absolute interest 绝对权益
61 HqBa absolute order of discharge 绝对破产解除令
J1wGK|F~ absolute profit margin 绝对利润幅度
;kcFQed\w absolute value 实值；绝对值
?(XX absolutely vested interest 绝对既得权益
?eZ"UGZg' absorbed cost 已吸收成本；已分摊成本
U1@ P/ absorption 吸收；分摊；合并
B\ ~3p4S absorption rate 吸收率；摊配率；分摊率
+r34\mAO ACB Finance Limited 亚洲商业财务有限公司
ieK'<%dxF acceptable form of reciprocity 合理的互惠条件
9H Bx[2& acceptable rate 适当利率；适当汇率
jq]\oY8y acceptance agreement 承兑协议
'"NdT7* + acceptance for honour 参加承兑
|@uh q>& acceptor 承兑人；接受人；受票人
[_z2z6 acceptor for honour 参加承兑人
'Y/V9;`)s accident insurance 意外保险
3 jQ$72_ Accident Insurance Association of Hong Kong 香港意外保险公会
` G/QJH{I accident insurance scheme 意外保险计划
E!]rh,mYK accident year basis 意外年度基准
@;-Un/'C;7 accommodation 通融；贷款
nHL>}Y g accommodation bill 通融票据；空头票据
Sv[_BP\^h accommodation party 汇票代发人
D_`)T;<Sp account balance 帐户余额；帐户结余
N,'qMoNf account book 帐簿
7qdl,z account collected in advance 预收款项
a}8>(jt St account current book 往来帐簿
U8 @*I>vA account of after-acquired property 事后取得的财产报告
!!Gi.VL account of defaulter 拖欠帐目
v?iH}7zb%Q account payable 应付帐款
s#CEhb account payee only [A/C payee only] 只可转帐；存入收款人帐户
.*..pf|/ account receivable 应收帐款
oHG f | account receivable report 应收帐款报表
K0bmU(Xxp account statement 结单；帐单；会计财务报表
6O?S r, account title 帐户名称；会计科目
9U%}" uE accountant's report 会计师报告
j F2GHyB Accountant's Report Rules 会计师报告规则
I.0Usa"z accounting and auditing procedure 会计与审计程序；会计与核数程序
e(5Px!B Accounting Arrangements 《会计安排》
0hr)tYW,G accounting basis 会计基础
WN?`Od:y accounting by Official Receiver 破产管理署署长呈交的帐目
nWg)zj: Accounting Circular 《会计通告》
[UrS%]OSR accounting class 会计类别
9S`b7U=P accounting date 记帐日期；会计结算日期
m,"tdVo . accounting for money 款项核算
G\+MT(&5 Accounting Officer 会计主任
8&iI+\lCy accounting period 会计报告期；会计期
;&: Et accounting policy 会计政策；会计方针
C F 0IP accounting practice 会计惯例
JaN_[ ou accounting principle 会计准则
@Pg@ltUd accounting record 会计记录
GOgT(.5 accounting report 会计报告
O r~6t}f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X Ow^"=Oa[ Accounting Society of China 中国会计学会
Q ?<9 accounting statement 会计报表
Q>Q}/{8! accounting system 会计制度；会计系统
= nN*9HRD accounting transaction 会计事项；帐务交易
_A~gqOe accounting treatment 会计处理
0p2O8>w^% accounting year 会计年度
Dy'l]vN$ accretion 增值；添加
tA n6 pGp accrual 应计项目；应累算数目
DccsVR`7 accrual basis 应计制；权责发生制
;'+cT.cmH accrual basis accounting 应计制会计；权责发生制会计
Z0@ImhejuB accrue 应累算；应计
+F 6_ P accrued benefit 应累算利益
?Gu>!7 accrued charges 应计费用
y6yseR! accrued cumulative preference share dividend 应累算的累积优先股股息
r\D8_S_ accrued expenses 应累算费用
U6 R4UK accrued interest payable 应付利息；应计未付利息
NGzqiu"J accrued interest receivable 应收利息；应计未收利息
Y3&ecEE accrued right 累算权益
$S (" - 3 accruing profit 应累算的利润
oVgNG!/c0 accumulated fiscal reserve 累积财政储备
cC]1D*Bn accumulated profit 累积利润；滚存溢利
H2KY$;X [ accumulated reserve 累积储备
+Enff0 =+ accumulation of surplus income 累积收益盈余
}Elce} acquired assets 既得资产
1W7BN ~p14 acquisition 收购；购置；取得
.k(_ j.v acquisition cost 购置成本
6S&Y L acquisition expenses 购置费用
{bEEQCweNJ acquisition of 100% interest 收购全部股权
vGDo?X~#o acquisition of control 取得控制权
<us{4 % acquisition of fixed assets 购置固定资产
1r4/McB acquisition of shell “买壳”
1MSu ])
W acquisition price 收购价
H|O}Dsj act of God 天灾
M*uG`Eo& acting partner 执事合伙人
GC3L2C0)k active market 买卖活跃的市场；交投畅旺的市场；旺市
_J!mhU A active partner 积极参与的合伙人
1=.?KAXR active trading 交投活跃
WGK::? actual circulation 实际流通
CxV%/ChJ# actual cost 实际成本
&o.SmkJI actual expenditure 实际开支；实际支出
2N]s}/l actual income 实际入息；实际收入；实际收益
b5R*] actual market 现货市场
a QFHB! actual price 现货价；实际价格
VV0$L=mo actual profit 实际利润
]42 l:at actual quotation 实盘；实际价位；实际报价
E(#2/E6 actual year basis 按实际年度计算
.IU+4ENSy4 actuals 实货
RJD3o_("K actuarial investigation 精算调查
D$;/
l }s? actuarial principle 精算原则
>d\I*"C+d actuarial report 精算师报告
UJ:B:hh'' Actuarial Society of Hong Kong 香港精算学会
f' S"F actuarial valuation 精算师估值
*Y~64FM actuary 精算师
{'(8< n57 ad referendum agreement 暂定协议；有待覆核的协定
AtI,& S#{ ad valorem duty 从价税；按值征税
5$X{{j2 ad valorem duty system 从价税制
J ;dFmZOk ad valorem fee 从价费
0 M?}S~p] ad valorem tariff 从价关税
yM@cml6Ox additional allowance 额外免税额
Z)%p,DiNM additional amount for unexpired risk 未过期风险的额外款额
KMZ`W n= additional assessable profit 补加应评税利润
AP%h!b5v additional assessment 补加评税
WW=7QC i additional commitment 额外承担
tP-c>|cz additional commitment vote 额外承担拨款
,P Y e7c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}{J8U2])k additional dependent parent allowance 供养父母额外免税额
It[ ~0?+ additional provision 额外拨款
bkTj
Q additional stamp duty 附加印花税
F ceT' additional tax 补加税罚款；补加税款
v NIQc "\- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-5K/ cK adjudged bankrupt 被裁定破产
#A!0KN;GC2 adjudicated bankrupt 裁定破产人
al/~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
:nI.Qa'"H adjudication of bankruptcy 裁定破产；宣告破产
.PgkHb=l@ adjudication of insolvency 裁定无力偿还债务
S%2qB;uw adjusted actual 经调整的实数；调整后的实数
mD! imq%= adjusted current assets 经调整的流动资产；调整后的流动资产
9 EEHLx" adjusted figure 经调整的数字；调整后的数额
c1[;a> adjusted liabilities 经调整的负债；调整后的负债
q2y:b qLWl adjusted loss 经调整的亏损；调整后的亏损
/_P`xm+=AC 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
gE1" .qC adjusted profit 经调整的利润；调整后的利润
P\Jp E adjusted surplus 经调整的盈余额；调整后的盈余额
Hg4Ut /0 adjusted value 经调整的价值；调整后的价值
Ts\7)6|F adjustment 调整；修订；理算〔保险〕
$1e@3mzM adjustment centre 调剂中心
pyKMi /)bL adjustment lag 调整过程的时间差距；调整时差
?4_;9MkN adjustment mechanism 调整机制
vjpe'zx adjustment of loss 亏损调整
8B hng;jX adjustment process 调整过程；调整程序
&N EzKf adjustment range 调整幅度
LBg#KQ @ administered exchange rate 受管制汇率
(\ j<`"n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/bWV `* administration expenses 行政费用
E]
[DVY administration fee 手续费；行政费
5Ai
Yx} administration in bankruptcy 破产管理
<:?&}'aA administration order 遗产管理令
<YC{q>EMc administrator 管理人；遗产管理人
2.6,c$2tB administrator of the estate 遗产管理人
jV(IS D admission of debt 债项承认书
-Je+7#P1 admission of proof 接纳债权证明
-Jhf] advance 放贷款项；垫付款项；预支款项；预付款项
;(XSw%Y
H advance account 暂支帐目；预付款帐户
^ /c|s!U^ advance compensation 预付补偿金
| :\h3M advance from shareholder 股东垫款
_u >+H# advance pending reimbursement 预支以待日后付还
e "v Eh advanced economy 先进经济体系
|A2.W8`o advancement 预付；预付财产
T/H*Bo *=5 advances warrant 垫款令
q+K` +& @\ advancing 贷出
CTwP{[%Pk adverse balance 逆差
7 l?=$q>k" adverse exchange 逆汇
zmdOL9"a
advertisement addressed to shareholders 在报章刊登的致股东通告
w:qwU\U>x advice for collection 托收通知书
Qwb @3{ advice of drawing 提款通知书；汇票通知书
f~]5A%=cZ advice of payment 付款通知
8'zwy d3 Advisory Committee [Securities and Futures Commission]
B$\5=[U 谘询委员会〔证券及期货事务监察委员会〕
(vQShe\ Advisory Committee on Diversification 经济多元化谘询委员会
s#4
"f affidavit 誓章；遗产申报誓章
>6@UjGj54 affidavit of no receipt 述明无收款的誓章
}%VHBkuc affiliate 联号；联营公司；附属公司
9V p$A$7M affiliated company 附属公司；联号；联营公司
1 r;Q5[@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zNB G;\ W affordability 负担能力
m8FKr/Z- African Development Bank [AfDB] 非洲开发银行
'HOt?lpu! after-acquired property 事后取得的财产
Wjj'yqB O^ after-hours dealing 市后交易
}+SnY8A=KZ after-tax profit 税后盈利；税后利润；税后溢利
l!`m}$ agency agreement 代理协议
_3)~{dQ+ agency expenses 代理机构的开支
?f a/}|T agency fee 代理费
RNm/&F1C$ Agency Law 《代理法》
P/^:IfuR agent 代理人；承销人
tf>?; agent of company 公司代理人
U2G\GU1 X agent's fee 代理人费；经纪费
&e d. %: aggregate 总计；总数；总体数字
zg)]: aggregate amount 总款额；总额
Zu5`-[ mw aggregate assets and liabilities 总体资产与负债
`TAhW aggregate at constant price 按固定价格计算的总体数字
CA{c-kG aggregate demand 总需求
0T q6\: aggregate gross position 总持仓量
;0ake%v] aggregate limit 总限额
O% rjY aggregate of salaries tax 合计薪俸税
[^aow-4z aggregate performance 总体表现；总体业绩
U#YM)8;Iz aggregate supply 总体供应
%h3 CQk aggregate surplus 总盈余
'#^ONn STn aggregate total 整体总额
<
=sO@0(< aggregate value 总值；合计价值
Zpg$:Rr aggregated basis 合计基准
$=t&NM aggregated net chargeable income 合计应课税入息实额
ao Y "uT+ aggregation 合并计算；合计；总和
`NrxoU= aggregation of incomes of husband and wife 夫妇入息合并计算
R\)pW9) aggregation of property 财产的总和
NCBS=L: agio 差价；贴水
)fv0H&g 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》
mL ]zkD_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4h?[NOA" 《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》
%b0 ..Zz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OSxr@ 《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=
hPu#&/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&Zd! |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》
UP^{'eh agreement for a settlement 授产协议
e5C560 agreement for assignment 转让协议
B_nim[72 agreement for sale 售卖协议；买卖协议
mm'Pe4* agreement for sale and purchase 买卖协议
iq=<LOx agreement for the payment of interest 支付利息协议
e%SQ~n=H 9 agreement for the repayment of money 还款协议
G-xW&wC- agreement of reinsurance 再保险协议
le`fRq8f& Agricultural Bank of China 中国农业银行
2{% U\^- air passenger departure tax 飞机乘客离境税
p8frSrcU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
SVo:%mX airport tax 机场税
ma,H<0R alcohol duty 酒精税
<Zl}u:(w alienation 让与；让渡；转让
K#kU6/ alimony 生活费；赡养费
I 4 ,C-D All Ordinaries Index [AOI] 所有普通股指数
*{/B Pc0* all risks 全险；综合险
a)/!ifJ; All Sales Record for Stock Market 《股票市场成交报告》
U W_ fn Allied Capital Resources Limited 新联财务有限公司
{ owK~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z~[ c65Nlu allocation letter 拨款信件
&82Za % allocation of fund 分配款项；预留款项
7X*$Fu< allocation of profit 利润分配；溢利分配
Cj#$WZga% allocation warrant 拨款令
+:+q,0~*] allotment 分配；配股
!8(: G6Ne allotment notice 股份配售通知；配股通知
Tq,Kel allotment of shares 股份分配
8XI G<Nc allowable 可获宽免；免税的
&A)AV<=>T allowable business loss 可扣除的营业亏损
<k+dJ=f allowable expenses 可扣税的支出
\]1qAFB5 allowance 免税额；津贴；备抵；准备金
2x<,R/} allowance for debts 债项的免税额
q' fZA; allowance for depreciation by wear and tear 耗损折旧免税额
qwM71B!r allowance for funeral expenses 殡殓费的免税额
F[R Q6 PW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s]@()?.E$ allowance for repairs and outgoings 修葺及支出方面的免税额
c@>Tzk%?" allowance to debtor 给债务人的津贴
| vL 0}e alteration of capital 资本更改
-fKo~\Pr alternate trustee 候补受托人
fP# !ywgr% amalgamation 合并
nLicog)!I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x ]{}y_ ambit of charges 征税范围；收费范围
&c>%E%!" amended valuation 经修订的估值
?5-Y '(r American Commodities Exchange 美国商品交易所
%? -E)n[ American Express Bank Limited 美国运通银行
k+b!Lw!L American Stock Exchange 美国证券交易所
9K,PT.c amortization 摊销
nI]8w6eCV amount due from banks 存放银行同业的款项
+?y ', Ir amount due from banks abroad 存放海外银行同业的款项
tqbYrF) amount due from holding companies 控股公司欠款
>%LZ|*U amount due from local banks 存放本港银行同业的款项
W>W b|W amount due to banks 银行同业的存款
wr>[Eo@%\ amount due to banks abroad 海外银行同业的存款
n<q1itjD amount due to holding companies 控股公司存款
W c O yOv amount due to local banks 本港银行同业的存款
^m
pWQ`R amount due to outport banks 外埠银行同业的存款
_[F (8Q x" amount for note issue 发行纸币的款额
o_ng{SL amount of bond 担保契据的款额
I Sa}Km>Q amount of consideration 代价款额
eLF xGZ Z amount of contribution 供款数额
V9`?s0nn^ amount of indebtedness 负债款额
<OgwA$abl% amount of principal of the loan 贷款本金额
D] tI's1 amount of rates chargeable 应征差饷数额
kA/4W^]Ws amount of share capital 股本额
}Um,wY[tK amount of sums assured 承保款额
0M pZdJ amount of variation 变动幅度
-So$ f-y amount of vote 拨款数额
F-R5Ib-F*A amount payable 应付款额
, L_u
X amount receivable 应收款额
N W]zMU{c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-A]-o analysis 分析
J(>T&G; ancillary risk 附属风险
;*(i}' annual account 周年帐目；周年帐目报表；年度决算；年结
O, .c gX
annual accounting date 年结日期
*RYok{w annual allowance 每年免税额；年积金；年度津贴；年津
!#y_vz9 annual balance 年度余额
~#MXhhqB annual disposable income 每年可动用收入
]C'^&:&< annual estimates 周年预算
R1 C}S annual fee 年费
Uv ) B annual general meeting 周年大会
:MaP5 8dhh annual growth rate 年增率；每年增长率
)WNw0cV}J> annual long-term supplement 长期个案每年补助金
"%(SLQOyy annual pensionable emolument 可供计算退休金的年薪
z!s1$5:" 0 annual report 年报
Y~TD)c= Annual Report on the Consumer Price Index 《消费物价指数年报》
;{lb_du2: annual return 周年报表；周年申报表；每年报税表格
>\?RYy,s$ Annual Return Rules 《周年报表规则》
+-r ~-b s annual review of consumer prices 每年消费物价回顾
gCV+amP annual roll-forward basis 逐年延展方式
eC{St0 annual salary 年薪
6%^A6U annual statement 年度报表；年度决算表
iV5S[uy72. 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
CL3 b+r annuitant 年金受益人
=f?vpKq40 annuity 年金
, Dab( annuity contract 年金合约
w2H ^q3* annuity on human life 人寿年金
:u]QEZ@@ antecedent debt 先前的债项
xs6k r ante-dated cheque 倒填日期支票
dI+Y1Vq anticipated expenditure 预期开支
~ _SR cM{ anticipated net profit 预期纯利
;I 9g;} anticipated revenue 预期收入
m Ce"=[ anti-inflation measure 反通货膨胀措施
kB U`Q{. anti-inflationary stance 反通货膨胀立场
(u4'*[o\t apparent deficit 表面赤字
d`UK mj apparent financial solvency 表面偿债能力
SM8f"H28 apparent partner 表面合伙人
gNJdP!(t application for personal assessment 个人入息课税申请书
$[g#P^ application of fund 资金应用
!]3kFWs application to release as liquidator and to destruct the books of accounts and documents
<Nk:C1Op} 申请免除清盘人职务及毁灭帐簿与文件
*C);IdhK%y appointed actuary 委任精算师
bU \T appointed auditor 委任核数师；委任审计师
pAws{3(Q appointed trustee 委任的受托人
|~o0 -: 'C appointer 委任人
>,ABE2t5 apportioned pro rata 按比例分摊
|>RNIJ] apportionment 分配；分摊
Zts1BWL[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
V.%LA. 8 apportionment formula 分摊方程式
nAC>']K4$ apportionment of estate duty 遗产税的分摊
2bOl `{x appraisal 估价；评估
Gs\D`| 3= appreciable growth 可观增长
H $V`,=H appreciable impact 显着影响
T`bUBrK6g` appreciable increase 可观增长
W&k@p9 appreciation 增值；升值
\ Q^grX appreciation against other currencies 相对其他货币升值
)HcLpoEi appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`-JVz{z appreciation tax 增值税
|e<$ appropriation 拨款；拨用；拨付
"Zy:q'`o appropriation account 拨款帐目
)FSEHQ Appropriation Bill 拨款法案
CH #K0hi appropriation-in-aid system 补助拨款办法
.4ZOm'ko{ approved assets 核准资产
(xE |T f approved basket stock 认可一篮子证券
%LM6=nt approved budget 核准预算
MsZx 0] approved charitable donation 认可慈善捐款
sjOv!|]A approved charitable institution 认可慈善机构
+f%"O? approved currency 核准货币；认可货币
^?wR{q"8 approved estimates 核准预算
x]@z.Yj approved estimates of expenditure 核准开支预算
} '?qUy3x approved overseas insurer 核准海外保险人
-k@1# c+z approved overseas trust company 核准海外信托公司
@ l q)L approved pooled investment fund 核准汇集投资基金
61b*uoq0w? approved provident fund scheme 认可公积金计划
#.!#"8{0_ approved provision 核准拨款
E[7E%^:Mg approved redeemable share 核准可赎回股份
8rx|7 approved regional stock 认可地区性证券
hs5 >Gx approved retirement scheme 认可退休金计划
R(*t 1R\ approved subordinated loan 核准附属贷款
TtF+ ~K arbitrage 套戥；套汇；套利
?68~ g<d, arbitrageur 套戥者；套汇者
^|=P9'4Th arbitrary amount 临时款项
~o/k?l arrangement 措施；安排；协定
fL# r@TB-s arrears 欠款
4U_+NC>b arrears of pay 欠付薪酬
`N&*+!O% arrears of revenue 逾期未收税款；逾期未收的帐项
d3|/&gDBK articles of association 组织章程；组织细则；组织章程细则
&AOGg\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mj&O Z+ ascertainment of profit 确定利润
I 44]W & "Asia Clear" “亚洲结算系统”
-`D YDIr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x=IZ0@p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]8fn1Hx\ Asian Development Fund [ADF] 亚洲发展基金
6^t#sEff] Asian dollar bond 亚洲美元债券
[*Ai@:F Asian dollar market 亚洲美元市场
sQj]#/yK: Asian dollar rate 亚洲美元利率
_"Z?O)d* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lVQE}gd%m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t0jE\6r asked price 沽盘；喊价；索价；卖方报价
jdLu\=@z assessable income 应评税入息
H la?\ assessable loss 应评税亏损
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"1^ assessable profit 应评税利润
5'e BeNxM assessable value 应评税值
ap'La|9 t> assessed profit 估定利润
?ueL'4Mm assessed value 经评估价值
9 " t; 6 assessment 评税；评定；估价；评税单
)c&ya|h assessment number 评税编号；估价编号
-3i(N.)<; assessment of additional tax 补加税评税
%qz-b. assessment of performance 业绩评估；实绩评价
YPGzI]\ Assessor 评税主任
MH#"dGGu asset price bubbles 资产价格泡沫
pi~5}bF!a asset-backed securities 具资产保证的证券
qR!ZtJ5j assets accretion 资产增值
7%EIn9P assets and liabilities 资产与负债
'G~i;o 2 assets betterment statement 资产递增表；资产改进表
_S7?c^:~ assets lending 实物放款；有抵押贷款
R;pW,]}g, assets of the company passing on the death 死者去世时转移的公司资产
t 6\H assets pledged as security for liabilities 用作负债抵押的资产
N2U&TCc assets portfolio 资产投资组合
eOiH7{OA, assets price 资产价格
=oIt.`rf assets quality 资产质素
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assets realization 资产变现
JZ`SV}\` assets refinancing arrangement 资产再集资安排
HEbL'fw^s assets securitization 资产证券化
Iy49o! assets situated outside Hong Kong 在香港以外地方的资产
b9vud r assets stripping 削减资产；拆卖资产
q/ Y4/ assets value 资产值
d@g2 9rs assignee 承让人
n]Yz<# assignment 转让；转让书；转让契
;$6L_C4B assignment of interest 权益转让
iB(?}SaAZ assignment of letters patent and trade mark 专利证书及商标转让
j@(S7=^C6% assignment of property 物业转让；物业转让书
7Z`4K dh . assignment right 转让权
VD7-; assignor 转让人
U ->vk{v associate 有联系的人；有关连人士；相联者；合伙人；联系人
EBW*v ' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.<> t2,Af associate member 附属会员
MbCz*oW associated body corporate 相联法人团体
Yb 5@W/' associated company 相联公司；联属公司
&odQ&%X associated corporation 相联法团
nw- - Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Xr Tc5V 公认会计师公会〔英国〕
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15 Association of Futures Exchange Brokers 香港期货经纪协会
9ThsR&h3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]X nar:5 association of underwriters 承保人组织
O4f9n assumption of control 接管
AJLzLbV+ assurance 担保；保险；转易；转易书
#aC&!Rei{ assurance of interest 权益的转易
paD[4L?4Hk at 19XX price 按一九ＸＸ年价格计算
9 NVtvBA at a discount 按赔价计算；按贴水价格计算；打折扣
lshSRir at a premium 按溢价计算；按升水价格计算
rwUhNth-Qh at call 通知付款；按通知
85io %>&0 at constant market price 按固定市价计算
P;25 F at constant price 按固定价格计算
W`_Wi*z4 at cost 按成本计算
C $])q`9 at current market price 按当时市价计算；按现时市价计算
N)E'k%?, at current price 按当时价格计算；按现时价格计算
;WN% tI) at factor cost 按要素成本计算；按生产要素成本计算
Pfvb?Hy at money-of-the-day price 按付款当日价格计算
W3\+5 1P at or better 按指定或较佳价位〔买卖指令〕
Th%w-19,8 at par 按面值计算；平价
9<CUm"%J at sight 见票即付
D&mPYxXL at the close 按收市盘
t"%~r3{ at the opening 按开市盘
i`CNgScF> attestation 见证；见证条款
~8k`~t! at-the-money option 平价期权
gf9,/m attorney 受权人；受托代表人
7]L} ~ attornment 新拥有人承认书
Iu~(SKr=|$ attributable profit 可归属利润
fvTp9T\f3 attributable share value 可归属股份价值
:k.>H.8+~ Auckland Stock Exchange 奥克兰证券交易所
]nIVP auction 拍卖
E]a,2{&8< auctioneer 拍卖商
A;C4>U Y audit 审计；核数
ct *~\C6Ze Audit Commission 审计署
_pS)bx w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ri"=)] 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〕
CD?b.Cxai audit review 帐目审查
f H ,h\0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
w"Zws[pm] audited account 审计帐目；经审计的帐目
'zt}\ Dt audited annual account 经审计的周年帐目
P6^\*xkMr audited balance sheet 经审计的资产负债表
\3U.;}0_X auditor 核数师；核数主任；审计师
kbz+6 LcV auditor's certificate 核数师证明书；审计师证明书
=x^IBLHN auditor's report 核数师报告；审计师报告
sV~|9 /r Aussie bond 澳元债券
]a~gnz&1 austerity budget 紧缩预算
q4/ P'.S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Fo k`- U Australia All Ordinaries Index 澳洲所有普通股票指数
i"!j:YEo Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
=cR=E{20 Australian Securities Commission 澳洲证券事务监察委员会
z*^vdi0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v>Kv!OY:c Australian Stock Exchange 澳大利亚证券交易所
< m`Os2# Austrian Schilling [ATS] 奥地利先令
c&L|e$C] authentication 认证；鉴证
ug`Jn&x! authority to purchase 委托购买证；委购书
Dm;aTe authorization 认可；核准；授权；授权书
5Obv/C authorization by direction 指示授权
JHVesX authorization by instruction 指令授权
HFj@NRE6 authorization by warrant 令状授权
y7 W7270) authorization of unit trust 单位信托的认可
8g_GXtn(z authorized agent 指定代理人
*zPz)3; authorized capital 法定资本
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i|LO authorized clerk 出市员
@JD!.3 authorized dealer 认可交易商
6x_D0j%^] authorized financial institution 认可财务机构
\" =@uqar2 authorized fund 认可基金
^w}BXVn authorized fund house 获授权的基金公司；认可基金公司
{f% x8t$ authorized institution 认可机构
\] t }N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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GH+M@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uchz<z1 authorized insurer 获授权保险人；获认可承保人
v|r# authorized investment 特准投资项目
ATU] KL!{ authorized person 获授权人
h IUO=f authorized representative 获授权代表
|f&=9% authorized share capital 法定股本
p8u -3 automated quotation system 自动报价系统
AqP7UL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.[:*bo3 自动交易系统〔香港期货交易所有限公司〕
h)C `w'L automatic adjustment mechanism 自动调整机制
#]o#~:S= automatic adjustment system 自动调整系统
Rlf#)4 Automatic Clearing House 自动票据交换所
mOi 8W,2 automatic exchange rates accumulation system 自动化汇率累集系统
Z0%Qy+% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M)CE%/P automatic teller machine [ATM] 自动柜员机
_NJq%-,' autopay 自动转帐
rv97Wm+ available assets 可用资产
Jq?"?d|: available fiscal reserve 现存财政储备
W[tX%B available profit 可用利润
mo3HUXf}8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
H#j Z'I average 平均；平均数；海损
V2|XcR average basic salary 平均基本薪金
4~/3MG average consumer expenditure 平均消费开支；一般消费开支
/F6=iHK(l average cost 平均成本
d>NM4n[h8 average cost of land production 增辟土地平均成本
[S!_ubP5 average daily turnover 平均每日成交额
dg]: JU average daily wage rate 平均每日工资率
G+xdh average expenditure pattern 平均开支模式
P ".[=h average growth rate 平均增长率
eyGY8fF8$ average net fixed assets 固定资产平均净值
`[Xff24(eb average of relatives 相对价格平均数
f '<MDLl average price 平均价格
zcN v T average propensity to consume 平均消费倾向；一般消费倾向
?5g0#wqI average propensity to save 平均储蓄倾向；一般储蓄倾向
9Iod[ x average rate 平均率
1tQl^ >r16 average revenue 平均收入；平均收益
&*#- %<=1 average stock 平均库存；平均存货
2U;ImC1g average yearly rent 平均年租
+8 AGs, avoidance of double taxation 避免双重课税
KDX34Fr1 avoidance of tax 避税
