A:
n>UvRn.7kz A share Ａ股；甲类股份
DJ^JUVi abatement of tax 减税；减扣免税额
)Be;Zw.| ABN AMRO Bank N.V. 荷兰银行
#Uu"olX7 above-the-line expenditure 线上项目支出；经常预算支出
psVRdluS above-the-line receipt 线上项目收入；经常预算收入
qxx.f5 8H ABSA Asia Limited 南非联合亚洲有限公司
aXagiz\; absolute change 绝对数值变更
Jo0x/+?,+ absolute expenditure 实际开支
=[&Jxy>Y absolute guideline figure 绝对准则数字
y6oDbwke absolute interest 绝对权益
*#_jTw Qe absolute order of discharge 绝对破产解除令
9^tyjX2 absolute profit margin 绝对利润幅度
",m5}mk:4 absolute value 实值；绝对值
j3>< J absolutely vested interest 绝对既得权益
a=R-F!P ) absorbed cost 已吸收成本；已分摊成本
8TZe=sD~cr absorption 吸收；分摊；合并
4]GyuY absorption rate 吸收率；摊配率；分摊率
m[f\I^ \%8 ACB Finance Limited 亚洲商业财务有限公司
$&!U&uMt acceptable form of reciprocity 合理的互惠条件
' e@}N)IX acceptable rate 适当利率；适当汇率
Sy_M!`B acceptance agreement 承兑协议
vKeK] acceptance for honour 参加承兑
q,G L#L acceptor 承兑人；接受人；受票人
92i# It}-/ acceptor for honour 参加承兑人
>/*\x g&J accident insurance 意外保险
R )=<q] Ms Accident Insurance Association of Hong Kong 香港意外保险公会
7o<RvM accident insurance scheme 意外保险计划
^&}Y>O, accident year basis 意外年度基准
>Vvc5 5z accommodation 通融；贷款
~>n<b1}W accommodation bill 通融票据；空头票据
KB^IGF accommodation party 汇票代发人
lQzrf"N' account balance 帐户余额；帐户结余
?=l(29tH account book 帐簿
/% )J+K) account collected in advance 预收款项
#?9o A4Q account current book 往来帐簿
QS_u<B account of after-acquired property 事后取得的财产报告
(:1 j- account of defaulter 拖欠帐目
])`F$S account payable 应付帐款
[ ,dsV d account payee only [A/C payee only] 只可转帐；存入收款人帐户
?2M15Q account receivable 应收帐款
ktCh*R[` account receivable report 应收帐款报表
aF:I]]TfK~ account statement 结单；帐单；会计财务报表
4{Iz\:G:{/ account title 帐户名称；会计科目
}7 V/(K accountant's report 会计师报告
#&2 mu Accountant's Report Rules 会计师报告规则
tFGLqR%/ accounting and auditing procedure 会计与审计程序；会计与核数程序
U+K_eEI0_I Accounting Arrangements 《会计安排》
()7=(<x{ accounting basis 会计基础
{E9Y)Z9 accounting by Official Receiver 破产管理署署长呈交的帐目
Bpgl
U=Qr Accounting Circular 《会计通告》
PtHT > accounting class 会计类别
. "R
2^ ` accounting date 记帐日期；会计结算日期
6ugBbP +^ accounting for money 款项核算
n8?gZ` W Accounting Officer 会计主任
P=h2 Z,2 accounting period 会计报告期；会计期
yCz? V[49 accounting policy 会计政策；会计方针
<Z v G& accounting practice 会计惯例
HJ2]xe 09 accounting principle 会计准则
W?$
ImW accounting record 会计记录
^}WeB U accounting report 会计报告
{ "/@,!9rJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d.{R Zq2cp Accounting Society of China 中国会计学会
eC1cE accounting statement 会计报表
Q>.-u6(& accounting system 会计制度；会计系统
Hi ?],5,/ accounting transaction 会计事项；帐务交易
'\9A78NV{; accounting treatment 会计处理
9 Hm!B )Y accounting year 会计年度
MZ{)`7acR\ accretion 增值；添加
MP T[f accrual 应计项目；应累算数目
y"7?]#$9/ accrual basis 应计制；权责发生制
_ -EHG accrual basis accounting 应计制会计；权责发生制会计
4 0Du*5M accrue 应累算；应计
W2n%D& PE accrued benefit 应累算利益
}g3)z%Xe'[ accrued charges 应计费用
)]/!:I4e accrued cumulative preference share dividend 应累算的累积优先股股息
U'@_fg accrued expenses 应累算费用
#Z fg accrued interest payable 应付利息；应计未付利息
'j}%ec1 accrued interest receivable 应收利息；应计未收利息
bzZEwMc6 accrued right 累算权益
GwpJxiFgk accruing profit 应累算的利润
50CU| accumulated fiscal reserve 累积财政储备
D[U5SS!) accumulated profit 累积利润；滚存溢利
=6? 3c\ accumulated reserve 累积储备
d(h`bOjI accumulation of surplus income 累积收益盈余
eX}u ZR acquired assets 既得资产
Jei W
z1t acquisition 收购；购置；取得
gvz&ppcG acquisition cost 购置成本
pO"V9[p] acquisition expenses 购置费用
s7=]!7QGS! acquisition of 100% interest 收购全部股权
rQ/S|gG acquisition of control 取得控制权
{+Eq{8m` acquisition of fixed assets 购置固定资产
6tP^_9njy acquisition of shell “买壳”
x3)qK6,\ acquisition price 收购价
+f|u5c act of God 天灾
D7 .R
NXo acting partner 执事合伙人
Vk[ m $ active market 买卖活跃的市场；交投畅旺的市场；旺市
[_${N,1 active partner 积极参与的合伙人
D telr=/s active trading 交投活跃
QarA.Ne ~ actual circulation 实际流通
W| ~Ehg actual cost 实际成本
" >;},$ actual expenditure 实际开支；实际支出
ca-|G'q actual income 实际入息；实际收入；实际收益
8W#whK2El actual market 现货市场
g,9o'fs`x actual price 现货价；实际价格
~`T3 i actual profit 实际利润
~g)gXPjke actual quotation 实盘；实际价位；实际报价
q
S2#= actual year basis 按实际年度计算
y&B~UeB:q actuals 实货
~^ G k7 actuarial investigation 精算调查
6EJ,czt( actuarial principle 精算原则
_aq3G9C_ actuarial report 精算师报告
]*Zg(YA Actuarial Society of Hong Kong 香港精算学会
{R]4N]l> actuarial valuation 精算师估值
u|APx8?"o actuary 精算师
7+=fD|Cl ad referendum agreement 暂定协议；有待覆核的协定
)9J&M 6LX ad valorem duty 从价税；按值征税
TDA+ rl ad valorem duty system 从价税制
K@`F*^A}V ad valorem fee 从价费
>Xh 9{/o ad valorem tariff 从价关税
1+v)#Wj additional allowance 额外免税额
ABB4(_3E additional amount for unexpired risk 未过期风险的额外款额
;E(%s= i
additional assessable profit 补加应评税利润
We_/:= additional assessment 补加评税
G5?Dt-;I additional commitment 额外承担
o|(-0mWBQA additional commitment vote 额外承担拨款
4)i/B9 9k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&p`RKD additional dependent parent allowance 供养父母额外免税额
PO ] z'LD additional provision 额外拨款
x-m RPH additional stamp duty 附加印花税
/c8F]fkZ= additional tax 补加税罚款；补加税款
>kd &>)9v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Jah~h44& adjudged bankrupt 被裁定破产
v 4D F
#O adjudicated bankrupt 裁定破产人
PJsiT4< adjudication fee 裁定费；评定印花税额手续费；评估契据费
bwS1YGb adjudication of bankruptcy 裁定破产；宣告破产
a3sXl+$D@ adjudication of insolvency 裁定无力偿还债务
m n)kd adjusted actual 经调整的实数；调整后的实数
-!k"*P adjusted current assets 经调整的流动资产；调整后的流动资产
V)oUSHillH adjusted figure 经调整的数字；调整后的数额
MkF:1-=L adjusted liabilities 经调整的负债；调整后的负债
Z>{3 t/` adjusted loss 经调整的亏损；调整后的亏损
,?P @ :S<8 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]]J2#mN:n adjusted profit 经调整的利润；调整后的利润
D}r,t_]Eb adjusted surplus 经调整的盈余额；调整后的盈余额
Jo1n>Mo-j adjusted value 经调整的价值；调整后的价值
lrPiaSO`I adjustment 调整；修订；理算〔保险〕
C2<!.l adjustment centre 调剂中心
^Bf@ I adjustment lag 调整过程的时间差距；调整时差
#%rXDGDS adjustment mechanism 调整机制
m$Lq#R={Z adjustment of loss 亏损调整
i"p)%q~ z adjustment process 调整过程；调整程序
+'Ec)7m adjustment range 调整幅度
T XWi5f[ administered exchange rate 受管制汇率
G>qzA gA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s+8
v7ZJ administration expenses 行政费用
$WI=a- ;_e administration fee 手续费；行政费
3M=ym. administration in bankruptcy 破产管理
JBo/<W#| administration order 遗产管理令
^F"Q~ ?D) administrator 管理人；遗产管理人
,b%T[s7 administrator of the estate 遗产管理人
W9D]s~bO; admission of debt 债项承认书
, |,DXw admission of proof 接纳债权证明
VImcW;Xa advance 放贷款项；垫付款项；预支款项；预付款项
D G}} S 5 advance account 暂支帐目；预付款帐户
L1
1/XpR advance compensation 预付补偿金
'8R5?9" advance from shareholder 股东垫款
l *T> 9yC advance pending reimbursement 预支以待日后付还
.H
{ advanced economy 先进经济体系
4mq+{ c0 advancement 预付；预付财产
Av:5v3% advances warrant 垫款令
po~V{>fUm advancing 贷出
2It$ bz adverse balance 逆差
uDJi2,|n adverse exchange 逆汇
yJkERiJV advertisement addressed to shareholders 在报章刊登的致股东通告
.{%~4$yu7 advice for collection 托收通知书
Z[[o u? c advice of drawing 提款通知书；汇票通知书
}u8o *P|, advice of payment 付款通知
^|M\vO Advisory Committee [Securities and Futures Commission]
-`x$a&} 谘询委员会〔证券及期货事务监察委员会〕
z;yb;) , Advisory Committee on Diversification 经济多元化谘询委员会
{1,]8!HBJ affidavit 誓章；遗产申报誓章
+`O8cHx affidavit of no receipt 述明无收款的誓章
0h nTHlk affiliate 联号；联营公司；附属公司
BQq,,i8H affiliated company 附属公司；联号；联营公司
0vbiq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JD rh-6Zgj affordability 负担能力
P{v>o,a. African Development Bank [AfDB] 非洲开发银行
a<9cj@h after-acquired property 事后取得的财产
-h+=^ , after-hours dealing 市后交易
bI/d(Q%#< after-tax profit 税后盈利；税后利润；税后溢利
ij i<+ oul agency agreement 代理协议
C50&SrnBU1 agency expenses 代理机构的开支
3)ac
agency fee 代理费
W& 23M26"{ Agency Law 《代理法》
`oQ)qa_ agent 代理人；承销人
8q*MhH>6I agent of company 公司代理人
$Ay
j4|_- agent's fee 代理人费；经纪费
-7\R l3c aggregate 总计；总数；总体数字
T 7`9[ aggregate amount 总款额；总额
R
r7 r5 aggregate assets and liabilities 总体资产与负债
g RA}sF aggregate at constant price 按固定价格计算的总体数字
04 >dxw)8 aggregate demand 总需求
+rse,b&U( aggregate gross position 总持仓量
| d}f\a` aggregate limit 总限额
<>\s#Jf/ aggregate of salaries tax 合计薪俸税
aVsA5t\zi aggregate performance 总体表现；总体业绩
&iCE/ aggregate supply 总体供应
" '/: Tp) aggregate surplus 总盈余
l1BbL5#1Q> aggregate total 整体总额
s *$Re)}S aggregate value 总值；合计价值
k{_ Op/k}V aggregated basis 合计基准
F r/3Qp@S aggregated net chargeable income 合计应课税入息实额
<%WN<T{q| aggregation 合并计算；合计；总和
CMI'y(G N aggregation of incomes of husband and wife 夫妇入息合并计算
*((wp4b aggregation of property 财产的总和
o|#Mq"od agio 差价；贴水
%Ci`O hT 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?"X0>]0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eHr|U$Rpo 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:.5l9 Ci4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+%vBDcf 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#Hm*<s. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jM`)N d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{;.q?mj agreement for a settlement 授产协议
ie4keVlXc agreement for assignment 转让协议
]iu}5]?) agreement for sale 售卖协议；买卖协议
~P&Brn"=Rs agreement for sale and purchase 买卖协议
EX^}#|e*h agreement for the payment of interest 支付利息协议
WXz'H),R agreement for the repayment of money 还款协议
>s#[dr\ww agreement of reinsurance 再保险协议
Kjbt1n Agricultural Bank of China 中国农业银行
|<nS<x air passenger departure tax 飞机乘客离境税
/7W N,a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e1Kxqw7 airport tax 机场税
56 6vjE alcohol duty 酒精税
gq9D#B alienation 让与；让渡；转让
\~V
Z Y alimony 生活费；赡养费
,Qvclu8r All Ordinaries Index [AOI] 所有普通股指数
q-c9YOz _ all risks 全险；综合险
b iwV7< All Sales Record for Stock Market 《股票市场成交报告》
/M k85C79 Allied Capital Resources Limited 新联财务有限公司
%7tQam all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ua$H"(#c allocation letter 拨款信件
Q y(Gy'q~ allocation of fund 分配款项；预留款项
+$]eA'Bh@ allocation of profit 利润分配；溢利分配
Hx;ij? allocation warrant 拨款令
;8WgbR)ZLU allotment 分配；配股
u`E 24~ allotment notice 股份配售通知；配股通知
G 9?6qb: allotment of shares 股份分配
Cj). allowable 可获宽免；免税的
*69 yB allowable business loss 可扣除的营业亏损
gH87 e allowable expenses 可扣税的支出
HN'r
ZAZ( allowance 免税额；津贴；备抵；准备金
C) ^FRnb allowance for debts 债项的免税额
p^^Ai allowance for depreciation by wear and tear 耗损折旧免税额
<^:e)W allowance for funeral expenses 殡殓费的免税额
@NBWNgBv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.Z=4,m> allowance for repairs and outgoings 修葺及支出方面的免税额
Q _}i8p ' allowance to debtor 给债务人的津贴
3/ sKRU alteration of capital 资本更改
)9_j r(s alternate trustee 候补受托人
g@WGd(o0) amalgamation 合并
KX*Hev 'K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C N9lK29F) ambit of charges 征税范围；收费范围
KM$5ZbCF: amended valuation 经修订的估值
o`^GUY} American Commodities Exchange 美国商品交易所
.H1 kl)~V American Express Bank Limited 美国运通银行
?h `Ned0P American Stock Exchange 美国证券交易所
.E !p amortization 摊销
1FfdW>ay* amount due from banks 存放银行同业的款项
<:#O*Y{ amount due from banks abroad 存放海外银行同业的款项
TmS;ybsG amount due from holding companies 控股公司欠款
>`rK=?12< amount due from local banks 存放本港银行同业的款项
x<) %Gs}tb amount due to banks 银行同业的存款
7?6?`no~JJ amount due to banks abroad 海外银行同业的存款
N*t91 X amount due to holding companies 控股公司存款
U^_'e_) amount due to local banks 本港银行同业的存款
y^; =+Z amount due to outport banks 外埠银行同业的存款
YJgw%UVJ5m amount for note issue 发行纸币的款额
bH7[6#y$ amount of bond 担保契据的款额
z-G|EAON"/ amount of consideration 代价款额
iQ=
%iou amount of contribution 供款数额
\jn[kQ+pJ amount of indebtedness 负债款额
4-q7o]%5< amount of principal of the loan 贷款本金额
]2n&DJu amount of rates chargeable 应征差饷数额
e _J_rx amount of share capital 股本额
o/I <)sa amount of sums assured 承保款额
K?')#%Z/{# amount of variation 变动幅度
iKB8V<[\T
amount of vote 拨款数额
2, Y8ML< amount payable 应付款额
)>LQ{ X. amount receivable 应收款额
1E Lzzn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8$avPD3jx analysis 分析
Cna@3)_ ancillary risk 附属风险
*(ex:1sW annual account 周年帐目；周年帐目报表；年度决算；年结
Auhw(b>}TW annual accounting date 年结日期
:W5*fE(i annual allowance 每年免税额；年积金；年度津贴；年津
VVuL +i annual balance 年度余额
5YIi O7@4 annual disposable income 每年可动用收入
Eg t;Bj#% annual estimates 周年预算
e,Xvt5 annual fee 年费
G8`q-B}q annual general meeting 周年大会
7Z>u|L($m annual growth rate 年增率；每年增长率
<FH3 e Pz annual long-term supplement 长期个案每年补助金
b:7;zOtF annual pensionable emolument 可供计算退休金的年薪
x]%e_ annual report 年报
]}9cOb%I Annual Report on the Consumer Price Index 《消费物价指数年报》
wgSA 6mQZ annual return 周年报表；周年申报表；每年报税表格
NFGC.< Annual Return Rules 《周年报表规则》
. LafP}% annual review of consumer prices 每年消费物价回顾
P,!W\N%3 annual roll-forward basis 逐年延展方式
Ze~ a+%Sb annual salary 年薪
i o
cr annual statement 年度报表；年度决算表
K&"Yv~h 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
A <iF37. annuitant 年金受益人
Z~g~,q annuity 年金
,*0>CBJvv annuity contract 年金合约
j._9;HifZ annuity on human life 人寿年金
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D&>I antecedent debt 先前的债项
))!Z2PfD ante-dated cheque 倒填日期支票
8E/$nRfO d anticipated expenditure 预期开支
Kv+E"2d anticipated net profit 预期纯利
[w~ teX0! anticipated revenue 预期收入
8_f0P8R!y anti-inflation measure 反通货膨胀措施
q=bJ9iJsq anti-inflationary stance 反通货膨胀立场
yyk[oH-Q apparent deficit 表面赤字
XPzwT2_E apparent financial solvency 表面偿债能力
}K;@$B6,@ apparent partner 表面合伙人
e`R*6^e application for personal assessment 个人入息课税申请书
Opmb application of fund 资金应用
^/R@bp#< application to release as liquidator and to destruct the books of accounts and documents
&X_ I^* 申请免除清盘人职务及毁灭帐簿与文件
O<f_-n@G| appointed actuary 委任精算师
PK3)M'[ appointed auditor 委任核数师；委任审计师
fJO U1% appointed trustee 委任的受托人
)rhKWg appointer 委任人
gU>Y apportioned pro rata 按比例分摊
-+|0LXo apportionment 分配；分摊
n5UcivyX
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gbr|0h> apportionment formula 分摊方程式
EP I mh apportionment of estate duty 遗产税的分摊
t K{`?NS appraisal 估价；评估
O:r<es1 appreciable growth 可观增长
%Iv+Y$'3B appreciable impact 显着影响
3`#sXt9C appreciable increase 可观增长
|\?-k appreciation 增值；升值
@[zPN[z . appreciation against other currencies 相对其他货币升值
~u%9@}Oo> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bLu6|YB appreciation tax 增值税
K"N q_Ddwd appropriation 拨款；拨用；拨付
G7% Nwe~Y appropriation account 拨款帐目
ICq;jf ML Appropriation Bill 拨款法案
,2H5CFX/ appropriation-in-aid system 补助拨款办法
w i*Ke2YKP approved assets 核准资产
rVQ:7\=Z approved basket stock 认可一篮子证券
'ycs{}' approved budget 核准预算
xkUsZ*X8B approved charitable donation 认可慈善捐款
^fnRzX approved charitable institution 认可慈善机构
? ]kIztH approved currency 核准货币；认可货币
?_\Hv@t; approved estimates 核准预算
}}t"^m s approved estimates of expenditure 核准开支预算
2)[81a approved overseas insurer 核准海外保险人
]}>GUXe)^ approved overseas trust company 核准海外信托公司
0%F C;v0 approved pooled investment fund 核准汇集投资基金
J [LGa:`` approved provident fund scheme 认可公积金计划
U@f3V8CPy approved provision 核准拨款
J>hl&J approved redeemable share 核准可赎回股份
=*Wl;PI ' approved regional stock 认可地区性证券
+ 6r@HK`,t approved retirement scheme 认可退休金计划
22tY%Y9 approved subordinated loan 核准附属贷款
\iowAo$ arbitrage 套戥；套汇；套利
9Od
Kh\F ( arbitrageur 套戥者；套汇者
,vg8i R a arbitrary amount 临时款项
IeN!nK- arrangement 措施；安排；协定
Ks7s2 vK^ arrears 欠款
'kW`62AX arrears of pay 欠付薪酬
u#J 5M&# arrears of revenue 逾期未收税款；逾期未收的帐项
'| Q=J) articles of association 组织章程；组织细则；组织章程细则
J|6aa Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
MlRgdVX ascertainment of profit 确定利润
Wt8;S$!=R "Asia Clear" “亚洲结算系统”
y"@~5e477$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I|WBT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c$uV8_ V Asian Development Fund [ADF] 亚洲发展基金
%K ] u" Asian dollar bond 亚洲美元债券
8(Z*Vz uu Asian dollar market 亚洲美元市场
zac>tXU; Asian dollar rate 亚洲美元利率
i9.5 2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
db#y ]>^l Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9QY)<K~a asked price 沽盘；喊价；索价；卖方报价
k(VA5upCs assessable income 应评税入息
aN;L5;m#>{ assessable loss 应评税亏损
ZV;#ZXch assessable profit 应评税利润
D"A`b{z assessable value 应评税值
OkzfQ
hC} assessed profit 估定利润
cE]tv L:g assessed value 经评估价值
#exE ~@fy- assessment 评税；评定；估价；评税单
{_(;&\5 assessment number 评税编号；估价编号
mi97$Cr 2 assessment of additional tax 补加税评税
(x.K%QC) assessment of performance 业绩评估；实绩评价
KsUsj3J Assessor 评税主任
% j^= asset price bubbles 资产价格泡沫
Atf on&^
asset-backed securities 具资产保证的证券
G VEjB; assets accretion 资产增值
I[[rVts assets and liabilities 资产与负债
"me J n/ assets betterment statement 资产递增表；资产改进表
GueqpEd2 assets lending 实物放款；有抵押贷款
IK %j+UB assets of the company passing on the death 死者去世时转移的公司资产
H%faRUonz assets pledged as security for liabilities 用作负债抵押的资产
.`)ICX assets portfolio 资产投资组合
||L qx#e= assets price 资产价格
y\x!Be;6Z. assets quality 资产质素
$fn Fi|- assets realization 资产变现
R
)?8A\<E assets refinancing arrangement 资产再集资安排
BT#'< !7! assets securitization 资产证券化
^8V]g1]fiG assets situated outside Hong Kong 在香港以外地方的资产
_|6 {( assets stripping 削减资产；拆卖资产
w,`x(!& assets value 资产值
jr!x)yd assignee 承让人
)C|>M'g@v assignment 转让；转让书；转让契
evszfCH'J assignment of interest 权益转让
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# 7 assignment of letters patent and trade mark 专利证书及商标转让
7J>n;8{%? assignment of property 物业转让；物业转让书
lZ_i~;u4@v assignment right 转让权
37lmB
'~ assignor 转让人
YJ!6)d?C. associate 有联系的人；有关连人士；相联者；合伙人；联系人
/ebYk-c Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Xv:<sX associate member 附属会员
UTs0=:+,t associated body corporate 相联法人团体
Mw+]* associated company 相联公司；联属公司
Wgx lQXi-B associated corporation 相联法团
~^VcTSY@<L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;TaT=% 公认会计师公会〔英国〕
0Y!Bb2 m Association of Futures Exchange Brokers 香港期货经纪协会
0kC!v , Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Sm, %> association of underwriters 承保人组织
, GR(y^S assumption of control 接管
C= hE@ assurance 担保；保险；转易；转易书
M:C*? ;K: assurance of interest 权益的转易
KZDB \T at 19XX price 按一九ＸＸ年价格计算
T R: D at a discount 按赔价计算；按贴水价格计算；打折扣
"& C'K at a premium 按溢价计算；按升水价格计算
4H1s"mP< at call 通知付款；按通知
b(~NqV!i at constant market price 按固定市价计算
6Ajiz_~U at constant price 按固定价格计算
OkFq>;{a at cost 按成本计算
pV>/ "K at current market price 按当时市价计算；按现时市价计算
U<#i\4W at current price 按当时价格计算；按现时价格计算
[#2= w at factor cost 按要素成本计算；按生产要素成本计算
Wigm`A=,r at money-of-the-day price 按付款当日价格计算
/- kMzL at or better 按指定或较佳价位〔买卖指令〕
X8*q[ @$ at par 按面值计算；平价
y'E)iI* at sight 见票即付
!-2 S(8 at the close 按收市盘
~yO.R)4v at the opening 按开市盘
V?5_J% attestation 见证；见证条款
//6m2a at-the-money option 平价期权
y4envjl 0 attorney 受权人；受托代表人
r}vI #;& attornment 新拥有人承认书
.g4bV5ma3 attributable profit 可归属利润
f#^%\K:YYR attributable share value 可归属股份价值
M{z+=c&w Auckland Stock Exchange 奥克兰证券交易所
*M KVm)Iv auction 拍卖
{d7KJmN auctioneer 拍卖商
0HG* KW audit 审计；核数
e@X~F6nP Audit Commission 审计署
O'5( L9, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B V Pf8!- 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〕
KQr=;O\T audit review 帐目审查
5(U.< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\6@}HFH audited account 审计帐目；经审计的帐目
<cWo]T`X! audited annual account 经审计的周年帐目
$wX5`d 1 audited balance sheet 经审计的资产负债表
G m .v-T$ auditor 核数师；核数主任；审计师
l}<s~ip auditor's certificate 核数师证明书；审计师证明书
9prG@ auditor's report 核数师报告；审计师报告
F /t;y\) Aussie bond 澳元债券
f Z \Ev%F austerity budget 紧缩预算
|/r@z[t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
];Z_S`JR Australia All Ordinaries Index 澳洲所有普通股票指数
y)(@ Australian Dollar [AUD] 澳元
I s88+,O Australian Options Market 澳大利亚期权市场
t$UFR7XE Australian Securities Commission 澳洲证券事务监察委员会
QR^pu.k@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y 8, es$ Australian Stock Exchange 澳大利亚证券交易所
kuUH 2:L Austrian Schilling [ATS] 奥地利先令
VY![Vn HsB authentication 认证；鉴证
^{Mx?]z authority to purchase 委托购买证；委购书
@];Xbbw+c authorization 认可；核准；授权；授权书
Y
@K9Hl authorization by direction 指示授权
0e/~H^,SQ authorization by instruction 指令授权
uH wuw_eK` authorization by warrant 令状授权
My5X%)T>P authorization of unit trust 单位信托的认可
LFh(.
} authorized agent 指定代理人
g\6(ezUF* authorized capital 法定资本
*!nS4 [d authorized clerk 出市员
n287@Y4Ru authorized dealer 认可交易商
sQt@B#; authorized financial institution 认可财务机构
7f
7*id authorized fund 认可基金
U(i2j)|^I3 authorized fund house 获授权的基金公司；认可基金公司
BKJ W\gS2 authorized institution 认可机构
2 U#OBvNU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@c.QrKSaD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,sJ{2,]~ authorized insurer 获授权保险人；获认可承保人
5F0sfX authorized investment 特准投资项目
~}TVM%0RTq authorized person 获授权人
57r\s 8 authorized representative 获授权代表
?DpMR/ authorized share capital 法定股本
OO\UF6MCU automated quotation system 自动报价系统
6%fU}si, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
az19-QIcg 自动交易系统〔香港期货交易所有限公司〕
'rd{fe_g! automatic adjustment mechanism 自动调整机制
0 J ANj automatic adjustment system 自动调整系统
V:l; 2rW Automatic Clearing House 自动票据交换所
0eb`9y M automatic exchange rates accumulation system 自动化汇率累集系统
> 0~y "~M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tb_}w@:kU automatic teller machine [ATM] 自动柜员机
6 %:'2;xM autopay 自动转帐
f#5mX&j available assets 可用资产
sg9ZYWcL available fiscal reserve 现存财政储备
s[Njk@y, available profit 可用利润
J)o~FC]b* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
uRUysLIw average 平均；平均数；海损
Q Odv zVy< average basic salary 平均基本薪金
$R"~BZbt; average consumer expenditure 平均消费开支；一般消费开支
hS<x+|'l average cost 平均成本
9-L.?LG average cost of land production 增辟土地平均成本
h{>8W0W* average daily turnover 平均每日成交额
!m^W tF average daily wage rate 平均每日工资率
6 Lz&"C,` average expenditure pattern 平均开支模式
Le_?x average growth rate 平均增长率
n1!u
aUC average net fixed assets 固定资产平均净值
Yz{UP)TC
average of relatives 相对价格平均数
R=PjLH&) average price 平均价格
i%-c/ lop average propensity to consume 平均消费倾向；一般消费倾向
}.e*=/"MB average propensity to save 平均储蓄倾向；一般储蓄倾向
T\2cAW5 average rate 平均率
@dO~0dF average revenue 平均收入；平均收益
Na [bCt average stock 平均库存；平均存货
HgG"9WBe% average yearly rent 平均年租
sd#a_ avoidance of double taxation 避免双重课税
t1Cyyb avoidance of tax 避税
