A:
Rf)ke(" A share Ａ股；甲类股份
OR:[J5M) abatement of tax 减税；减扣免税额
0"78/6XIs ABN AMRO Bank N.V. 荷兰银行
_T5)n=| above-the-line expenditure 线上项目支出；经常预算支出
B/G-Yh$E above-the-line receipt 线上项目收入；经常预算收入
/.Fj.6U5 ABSA Asia Limited 南非联合亚洲有限公司
_%~$'H y absolute change 绝对数值变更
54{q.I@n absolute expenditure 实际开支
+`B 'r
' absolute guideline figure 绝对准则数字
$IVw A absolute interest 绝对权益
"X04mQ n15 absolute order of discharge 绝对破产解除令
8Hi!kc;f6> absolute profit margin 绝对利润幅度
^rL_C}YBj- absolute value 实值；绝对值
%y&]' A absolutely vested interest 绝对既得权益
<_Eg?ePW# absorbed cost 已吸收成本；已分摊成本
%v+=;jw absorption 吸收；分摊；合并
lwT9~Hyp absorption rate 吸收率；摊配率；分摊率
j?6X1cM q ACB Finance Limited 亚洲商业财务有限公司
2C$R4:Ssw) acceptable form of reciprocity 合理的互惠条件
& ze>X acceptable rate 适当利率；适当汇率
( CJ.BHu] acceptance agreement 承兑协议
9@K .cdRjQ acceptance for honour 参加承兑
.$&Q[r3Lu acceptor 承兑人；接受人；受票人
e4`uV q5 acceptor for honour 参加承兑人
a^ t?vv accident insurance 意外保险
H6K`\8/SeN Accident Insurance Association of Hong Kong 香港意外保险公会
)}MHx`KT2 accident insurance scheme 意外保险计划
WA6!+Gy accident year basis 意外年度基准
O /Rhf[7v* accommodation 通融；贷款
KL [ek accommodation bill 通融票据；空头票据
5|I55CTx accommodation party 汇票代发人
G_ >G'2 account balance 帐户余额；帐户结余
uL Q account book 帐簿
2 rN ,D( account collected in advance 预收款项
" B{E CM; account current book 往来帐簿
0:=ZkEEeU account of after-acquired property 事后取得的财产报告
l>6@:nq|R account of defaulter 拖欠帐目
x[( ?# account payable 应付帐款
]iko mCg account payee only [A/C payee only] 只可转帐；存入收款人帐户
^ B/9{0n' account receivable 应收帐款
3QXjD/h account receivable report 应收帐款报表
[q*%U4qGO account statement 结单；帐单；会计财务报表
JWv{=_2w account title 帐户名称；会计科目
J~#$J&iKh accountant's report 会计师报告
>?l OE
-}^ Accountant's Report Rules 会计师报告规则
q Q0C ? accounting and auditing procedure 会计与审计程序；会计与核数程序
uuNR?1 fS Accounting Arrangements 《会计安排》
ua5?(,E`'] accounting basis 会计基础
a|4~NL accounting by Official Receiver 破产管理署署长呈交的帐目
C3 'rtY. Accounting Circular 《会计通告》
R@iUCT^$ accounting class 会计类别
XL$* _c <) accounting date 记帐日期；会计结算日期
aG+j9Q_ accounting for money 款项核算
5D Y\:AF Accounting Officer 会计主任
W_`A"WdT. accounting period 会计报告期；会计期
l@JSK ; accounting policy 会计政策；会计方针
lFSe?X^ accounting practice 会计惯例
p|+B3 accounting principle 会计准则
$t~@xCi]S accounting record 会计记录
ememce,Np accounting report 会计报告
_ oFs #kW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2xwlKmI N Accounting Society of China 中国会计学会
l?8M
p $M accounting statement 会计报表
5J2=`=FK accounting system 会计制度；会计系统
1o cJ+ accounting transaction 会计事项；帐务交易
; CHi\+` 5 accounting treatment 会计处理
~utJB 'gr accounting year 会计年度
zi E*'p accretion 增值；添加
L'; MP^ accrual 应计项目；应累算数目
CZ<~3bEF accrual basis 应计制；权责发生制
&HW1mNF9 accrual basis accounting 应计制会计；权责发生制会计
X2|Y accrue 应累算；应计
N8r*dadDd accrued benefit 应累算利益
w
Y accrued charges 应计费用
SqA
J-_~ accrued cumulative preference share dividend 应累算的累积优先股股息
Z8#Gwyinx accrued expenses 应累算费用
S8d8%R~1=h accrued interest payable 应付利息；应计未付利息
5kypMHJm accrued interest receivable 应收利息；应计未收利息
nmU_N:Y accrued right 累算权益
b5G}3)'w accruing profit 应累算的利润
6 K ` c/) accumulated fiscal reserve 累积财政储备
`d]IX^; accumulated profit 累积利润；滚存溢利
cO2& VC accumulated reserve 累积储备
' XrRhF
( accumulation of surplus income 累积收益盈余
4+;$7 "fJ acquired assets 既得资产
:O<bA& :d acquisition 收购；购置；取得
x%+{VStA acquisition cost 购置成本
d[ >`")2) acquisition expenses 购置费用
g*UMG> acquisition of 100% interest 收购全部股权
;<
jbLhHwD acquisition of control 取得控制权
Yap?^&GV acquisition of fixed assets 购置固定资产
g 7V8D acquisition of shell “买壳”
l _'[27 acquisition price 收购价
N==ZtKj F act of God 天灾
/cr}N%HZB acting partner 执事合伙人
Ys+OB*8AE active market 买卖活跃的市场；交投畅旺的市场；旺市
H5CR'Rp active partner 积极参与的合伙人
Kv'n:z7Md active trading 交投活跃
WtulTAfN actual circulation 实际流通
[#Lc]$ actual cost 实际成本
#1 1NPo9 actual expenditure 实际开支；实际支出
eN? Y7 actual income 实际入息；实际收入；实际收益
TL$E V>Nr actual market 现货市场
D4Al3fe actual price 现货价；实际价格
`;|5 actual profit 实际利润
^9OUzTF actual quotation 实盘；实际价位；实际报价
>_dx_<75& actual year basis 按实际年度计算
" xmP6=1 actuals 实货
M->*{D@a actuarial investigation 精算调查
VV4Gj c actuarial principle 精算原则
% 3q 0(Xl actuarial report 精算师报告
/MMd`VrC2 Actuarial Society of Hong Kong 香港精算学会
M igd(uw' actuarial valuation 精算师估值
u 's`*T@. actuary 精算师
3A:q7#m ad referendum agreement 暂定协议；有待覆核的协定
n<sd!xmqFx ad valorem duty 从价税；按值征税
,;?S\V ad valorem duty system 从价税制
=gfI!w ad valorem fee 从价费
?"#%SKm ad valorem tariff 从价关税
QxuhGA additional allowance 额外免税额
p.I.iAk%G^ additional amount for unexpired risk 未过期风险的额外款额
7(M(7}EKA additional assessable profit 补加应评税利润
w=]Ks'C] additional assessment 补加评税
%W,D;?lEo> additional commitment 额外承担
X"gCR n%tn additional commitment vote 额外承担拨款
/+*#pDx/zW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R[z`:1lo additional dependent parent allowance 供养父母额外免税额
" 96yp4v@ additional provision 额外拨款
%*aJLn+]_R additional stamp duty 附加印花税
^, l_{ additional tax 补加税罚款；补加税款
?Xdak|? i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9Zry]$0~R adjudged bankrupt 被裁定破产
NN0$}ac p adjudicated bankrupt 裁定破产人
Uoya3#4 G adjudication fee 裁定费；评定印花税额手续费；评估契据费
[ EFMu;q adjudication of bankruptcy 裁定破产；宣告破产
iovfo2!hD adjudication of insolvency 裁定无力偿还债务
09A
X-JP adjusted actual 经调整的实数；调整后的实数
F' U 50usV adjusted current assets 经调整的流动资产；调整后的流动资产
|@ ,|F:h<M adjusted figure 经调整的数字；调整后的数额
NK|? y adjusted liabilities 经调整的负债；调整后的负债
Sxdsv9w adjusted loss 经调整的亏损；调整后的亏损
p4IZ
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
t }IkK=f adjusted profit 经调整的利润；调整后的利润
ZyOv.,y adjusted surplus 经调整的盈余额；调整后的盈余额
dm-pxE " adjusted value 经调整的价值；调整后的价值
/>'V!iWyz adjustment 调整；修订；理算〔保险〕
;.xoN|Per adjustment centre 调剂中心
J q{7R adjustment lag 调整过程的时间差距；调整时差
xtPLR/Z adjustment mechanism 调整机制
L9pvG(R% adjustment of loss 亏损调整
lis/`B\x adjustment process 调整过程；调整程序
*
t CS adjustment range 调整幅度
J N^ &S administered exchange rate 受管制汇率
SN4Q))dAU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`%+ mO88o administration expenses 行政费用
]E =Iu administration fee 手续费；行政费
&g2 Eptx # administration in bankruptcy 破产管理
8WE{5#oi administration order 遗产管理令
1/p*tZP8i administrator 管理人；遗产管理人
{G <kA(Lm administrator of the estate 遗产管理人
s yU9O&< admission of debt 债项承认书
y/e 2l admission of proof 接纳债权证明
dz~co Z9 advance 放贷款项；垫付款项；预支款项；预付款项
vR0 ];{ advance account 暂支帐目；预付款帐户
cvwhSdZu8 advance compensation 预付补偿金
dK l^jsd advance from shareholder 股东垫款
hTP:[w) advance pending reimbursement 预支以待日后付还
6 wco&7 advanced economy 先进经济体系
.B#l5pfvP advancement 预付；预付财产
Oj<S.fi advances warrant 垫款令
["\;kJ. advancing 贷出
+,~z Wv1v adverse balance 逆差
0]D0{6x8 adverse exchange 逆汇
8|E'>+ D_- advertisement addressed to shareholders 在报章刊登的致股东通告
JS}{ %(B advice for collection 托收通知书
XLMb=T~S advice of drawing 提款通知书；汇票通知书
s1|/S\ advice of payment 付款通知
> ~`C-K# Advisory Committee [Securities and Futures Commission]
s@M Yc@k 谘询委员会〔证券及期货事务监察委员会〕
==i[w| Advisory Committee on Diversification 经济多元化谘询委员会
XqM3<~$ affidavit 誓章；遗产申报誓章
cYXM__ affidavit of no receipt 述明无收款的誓章
/1?R?N2>0 affiliate 联号；联营公司；附属公司
@ HZKc\1 affiliated company 附属公司；联号；联营公司
cRX~ z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lL]y~u affordability 负担能力
4&/j| 9=X African Development Bank [AfDB] 非洲开发银行
]|<w\\^A after-acquired property 事后取得的财产
Xl@cHO=i after-hours dealing 市后交易
A oA!q> after-tax profit 税后盈利；税后利润；税后溢利
WyP W* agency agreement 代理协议
eY{+~|KZ agency expenses 代理机构的开支
;n |^1S<[ agency fee 代理费
~4q5
k5., Agency Law 《代理法》
=] 3tUD agent 代理人；承销人
bc
, p } agent of company 公司代理人
D&HV6# agent's fee 代理人费；经纪费
F I"`DMb} aggregate 总计；总数；总体数字
G,;,D9jO7 aggregate amount 总款额；总额
EyY.KxCB aggregate assets and liabilities 总体资产与负债
wP,JjPUt aggregate at constant price 按固定价格计算的总体数字
;[RZ0Uy= aggregate demand 总需求
nx0K$ Ptq aggregate gross position 总持仓量
+cU>k} aggregate limit 总限额
qRbf2; aggregate of salaries tax 合计薪俸税
h*u`X>!! aggregate performance 总体表现；总体业绩
k+1 |I)z aggregate supply 总体供应
"`6n6r42 aggregate surplus 总盈余
( H+'X}1
aggregate total 整体总额
Zo>]rKeV aggregate value 总值；合计价值
A. UUW aggregated basis 合计基准
{BHI1Uw aggregated net chargeable income 合计应课税入息实额
pRSOYTebP aggregation 合并计算；合计；总和
Xl74@wq aggregation of incomes of husband and wife 夫妇入息合并计算
l }XU 59 aggregation of property 财产的总和
%LYnxo7#C agio 差价；贴水
Zw
wqSyuGf 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》
^&g=u5
d0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wcDRH)AW. 《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》
! bV5Sr^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]({~,8s 《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》
43V}# DA@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VY)s+Bx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2P c%fuC agreement for a settlement 授产协议
.$@R{>%U agreement for assignment 转让协议
86
W0rS[5 agreement for sale 售卖协议；买卖协议
E c s,$\ agreement for sale and purchase 买卖协议
%v2R.?F8 agreement for the payment of interest 支付利息协议
H(Eh c agreement for the repayment of money 还款协议
I@\OaUGr+ agreement of reinsurance 再保险协议
B C'llD Agricultural Bank of China 中国农业银行
s`>[F@N7.o air passenger departure tax 飞机乘客离境税
[5Lz/ix= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9P{;H usNw airport tax 机场税
?ve#} \ alcohol duty 酒精税
{\[5}nV alienation 让与；让渡；转让
G\T fL^A alimony 生活费；赡养费
^]
kF{
o? All Ordinaries Index [AOI] 所有普通股指数
WOh|U4vt all risks 全险；综合险
)&
u5IA( All Sales Record for Stock Market 《股票市场成交报告》
-(K9s!C! . Allied Capital Resources Limited 新联财务有限公司
~)( \6^&=| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vOg#Dqn- allocation letter 拨款信件
,]T2$?| allocation of fund 分配款项；预留款项
'w1YFdW allocation of profit 利润分配；溢利分配
E@Ad '_ H allocation warrant 拨款令
.KdyJ6o allotment 分配；配股
} (!EuLL allotment notice 股份配售通知；配股通知
}%D^8>S allotment of shares 股份分配
LY+|[qka allowable 可获宽免；免税的
`Qeg allowable business loss 可扣除的营业亏损
VE 8;sGaJ allowable expenses 可扣税的支出
0@AAulRl allowance 免税额；津贴；备抵；准备金
`=7j$#6U allowance for debts 债项的免税额
;j2vHU#q- allowance for depreciation by wear and tear 耗损折旧免税额
NzNA>[$[ allowance for funeral expenses 殡殓费的免税额
a N(|'uO@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qoAj]
") allowance for repairs and outgoings 修葺及支出方面的免税额
c_el ShK8# allowance to debtor 给债务人的津贴
MTUn3;c/ alteration of capital 资本更改
6d+p 7 x alternate trustee 候补受托人
Afk$?wk L amalgamation 合并
yV^s,P1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t'ZWc\ ambit of charges 征税范围；收费范围
)aX,% yK amended valuation 经修订的估值
S6[v;{xJ American Commodities Exchange 美国商品交易所
>|;aIa@9 American Express Bank Limited 美国运通银行
E AeqLtFqs American Stock Exchange 美国证券交易所
|<O9Sb_ amortization 摊销
t:fF U1x amount due from banks 存放银行同业的款项
Q?X>E3=U amount due from banks abroad 存放海外银行同业的款项
@$T 9Ll amount due from holding companies 控股公司欠款
*&f$K1p amount due from local banks 存放本港银行同业的款项
`Qqk<o amount due to banks 银行同业的存款
W2.qhY 5 amount due to banks abroad 海外银行同业的存款
vv=VRhwF amount due to holding companies 控股公司存款
`UBYp p amount due to local banks 本港银行同业的存款
gJM`[x`T amount due to outport banks 外埠银行同业的存款
Y/7 $1k amount for note issue 发行纸币的款额
H@l}WihW amount of bond 担保契据的款额
!fj(tPq amount of consideration 代价款额
ZI=v.wa amount of contribution 供款数额
<ZB1Vi9}8 amount of indebtedness 负债款额
-I = l8m6L amount of principal of the loan 贷款本金额
!>1@HH?I\/ amount of rates chargeable 应征差饷数额
E4hLtc^
+ amount of share capital 股本额
y{N-+10z amount of sums assured 承保款额
q &d~
\{J amount of variation 变动幅度
6&/T@LQYrh amount of vote 拨款数额
RZ+`T+zL amount payable 应付款额
p QizJ6 amount receivable 应收款额
__.+s32SS$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4^URX >nx8 analysis 分析
QVt Qx>K` ancillary risk 附属风险
a1@Y3M Q;i annual account 周年帐目；周年帐目报表；年度决算；年结
%HJK; annual accounting date 年结日期
%plo=RF annual allowance 每年免税额；年积金；年度津贴；年津
<n#DT annual balance 年度余额
*BR ^U$,e annual disposable income 每年可动用收入
]K mO$4 annual estimates 周年预算
"&3h2(#% annual fee 年费
~
yX2\i" annual general meeting 周年大会
KGg 3 !jY annual growth rate 年增率；每年增长率
e;(0(rI annual long-term supplement 长期个案每年补助金
y99mC$"Ee` annual pensionable emolument 可供计算退休金的年薪
o]opdw annual report 年报
rEF0oJ. Annual Report on the Consumer Price Index 《消费物价指数年报》
7a ~X:# annual return 周年报表；周年申报表；每年报税表格
SCz 318n Annual Return Rules 《周年报表规则》
%Z1 N;g0 annual review of consumer prices 每年消费物价回顾
>FkWH7 annual roll-forward basis 逐年延展方式
R2
V4# annual salary 年薪
Bi{$@n&?f annual statement 年度报表；年度决算表
(P$H <FtH 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
hodgDrmO/ annuitant 年金受益人
~sXcnxLz annuity 年金
D"D<+
;S# annuity contract 年金合约
/Sh#_\x annuity on human life 人寿年金
LEtG|3Dx antecedent debt 先前的债项
v;ZA 4c ante-dated cheque 倒填日期支票
wH@N s~[MA anticipated expenditure 预期开支
:eCU/BC4 anticipated net profit 预期纯利
y~\oTJb anticipated revenue 预期收入
N al9M[]c anti-inflation measure 反通货膨胀措施
jB(| ";G anti-inflationary stance 反通货膨胀立场
4H/fP]u apparent deficit 表面赤字
G I1 apparent financial solvency 表面偿债能力
R~6$oeWAw apparent partner 表面合伙人
5@BBo eG application for personal assessment 个人入息课税申请书
{lc\,F* $ application of fund 资金应用
hzvd t application to release as liquidator and to destruct the books of accounts and documents
`V04 \05 申请免除清盘人职务及毁灭帐簿与文件
>m$ 1+30X appointed actuary 委任精算师
)h)]SF} appointed auditor 委任核数师；委任审计师
(}2 ~<
appointed trustee 委任的受托人
% S os appointer 委任人
.*)2SNH apportioned pro rata 按比例分摊
a8UwhjFO apportionment 分配；分摊
7K98#;a)5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zld#qG6 apportionment formula 分摊方程式
c.e2 M/ apportionment of estate duty 遗产税的分摊
i ,/0/?)*_ appraisal 估价；评估
mV pMh#zw appreciable growth 可观增长
PGoh1Uu appreciable impact 显着影响
J
G{3EWXR appreciable increase 可观增长
Kh_Lp$'0uM appreciation 增值；升值
2_Z ? #Y appreciation against other currencies 相对其他货币升值
M "94#.dKK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v
p/yG appreciation tax 增值税
w { 3<{ appropriation 拨款；拨用；拨付
)z28=%g appropriation account 拨款帐目
Ptdpj)oi&Q Appropriation Bill 拨款法案
e(<st r> appropriation-in-aid system 补助拨款办法
[wzb<"kW approved assets 核准资产
s|y "WDyx5 approved basket stock 认可一篮子证券
ZG&>:Si; approved budget 核准预算
mmk=97 approved charitable donation 认可慈善捐款
lp^<3o*1 approved charitable institution 认可慈善机构
Ev}C<z k* approved currency 核准货币；认可货币
TJR:vr approved estimates 核准预算
fNW"+ <W approved estimates of expenditure 核准开支预算
(O(}p~s approved overseas insurer 核准海外保险人
jr:7?8cH0L approved overseas trust company 核准海外信托公司
_y}
T/I9 approved pooled investment fund 核准汇集投资基金
bl &nhI)w approved provident fund scheme 认可公积金计划
tu66'z approved provision 核准拨款
*(T:,PY approved redeemable share 核准可赎回股份
/$p6'1P8 approved regional stock 认可地区性证券
R1$:~p2 m approved retirement scheme 认可退休金计划
t!_<~ approved subordinated loan 核准附属贷款
ElW~48 arbitrage 套戥；套汇；套利
,tu.2VQc@ arbitrageur 套戥者；套汇者
|$
lM#Ua arbitrary amount 临时款项
@X; !9 2i arrangement 措施；安排；协定
/k, -P arrears 欠款
fUA uqfj[ arrears of pay 欠付薪酬
0i\M,TNf* arrears of revenue 逾期未收税款；逾期未收的帐项
waj0"u^# articles of association 组织章程；组织细则；组织章程细则
=E#%'/ A;c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2KYw}j|5 ascertainment of profit 确定利润
S(*sw
0O@+ "Asia Clear" “亚洲结算系统”
c2'Lfgx4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&keR~~/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1 oW ED*B Asian Development Fund [ADF] 亚洲发展基金
heC/\@B Asian dollar bond 亚洲美元债券
$m-2Hh qZ Asian dollar market 亚洲美元市场
(Hb:?( Asian dollar rate 亚洲美元利率
4i(JZN? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
UKT%13CO4U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q %"VYt4 asked price 沽盘；喊价；索价；卖方报价
st:`y=F _ assessable income 应评税入息
g'n7T|h
~ assessable loss 应评税亏损
9\ mLW" assessable profit 应评税利润
AW!?"xdZ assessable value 应评税值
:fZ}o| t7 assessed profit 估定利润
QLiu2U o assessed value 经评估价值
8y.wSu
assessment 评税；评定；估价；评税单
gf
&Pn assessment number 评税编号；估价编号
B][U4WJ) assessment of additional tax 补加税评税
#(N+((): assessment of performance 业绩评估；实绩评价
K1+)4!}%U Assessor 评税主任
TE7nJ gm asset price bubbles 资产价格泡沫
L>aLqQ3 asset-backed securities 具资产保证的证券
_ 4U5 assets accretion 资产增值
?kH8Lw~{5W assets and liabilities 资产与负债
Z8@J`0x assets betterment statement 资产递增表；资产改进表
xRzFlay 8 assets lending 实物放款；有抵押贷款
1 q:2\d] assets of the company passing on the death 死者去世时转移的公司资产
jZ~n[
f+Q assets pledged as security for liabilities 用作负债抵押的资产
2q=AE v/ assets portfolio 资产投资组合
#mCL) [ assets price 资产价格
~5%W:qwQ assets quality 资产质素
xqG[~)~ assets realization 资产变现
*U,@q4 assets refinancing arrangement 资产再集资安排
:*Z4yx assets securitization 资产证券化
4gz
H8sF assets situated outside Hong Kong 在香港以外地方的资产
"!ug_'VW assets stripping 削减资产；拆卖资产
[6 %VR qY assets value 资产值
^cP!\E-^ assignee 承让人
;Q OBBF3HG assignment 转让；转让书；转让契
9.gXzP H assignment of interest 权益转让
K}buH\yco assignment of letters patent and trade mark 专利证书及商标转让
T?tgd J assignment of property 物业转让；物业转让书
#~2%) assignment right 转让权
7byK{{/z assignor 转让人
Cz\e w B associate 有联系的人；有关连人士；相联者；合伙人；联系人
_/-jX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4U+xb> associate member 附属会员
7vrl'^ 1 associated body corporate 相联法人团体
|Mu p8(gCk associated company 相联公司；联属公司
[B#R94 associated corporation 相联法团
'MUv5 T h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4ew"
%Cs* 公认会计师公会〔英国〕
N~goI #4 Association of Futures Exchange Brokers 香港期货经纪协会
s
E2 D#D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8 D3OOab association of underwriters 承保人组织
mS$j?>m assumption of control 接管
tl,.f jZn assurance 担保；保险；转易；转易书
=[cS0Sy assurance of interest 权益的转易
(|:M&Cna] at 19XX price 按一九ＸＸ年价格计算
=jOv] / at a discount 按赔价计算；按贴水价格计算；打折扣
c[wla<dO* at a premium 按溢价计算；按升水价格计算
Tc> at call 通知付款；按通知
.w=/+TA at constant market price 按固定市价计算
r ~jm`y at constant price 按固定价格计算
\E72L5nJW at cost 按成本计算
PV'x+b N5 at current market price 按当时市价计算；按现时市价计算
4sF"6+%5d at current price 按当时价格计算；按现时价格计算
AS'R?aX|C at factor cost 按要素成本计算；按生产要素成本计算
/Y W>*?"N at money-of-the-day price 按付款当日价格计算
CrC^1K at or better 按指定或较佳价位〔买卖指令〕
]@j*/IP at par 按面值计算；平价
%Gz0^[+ at sight 见票即付
)t0$qd ] at the close 按收市盘
Vd,jlt.t at the opening 按开市盘
([\ attestation 见证；见证条款
0QXVW}`hz at-the-money option 平价期权
V:In>u$QJ! attorney 受权人；受托代表人
);
!eow attornment 新拥有人承认书
z&#SPH* attributable profit 可归属利润
8uc1 iB attributable share value 可归属股份价值
+Mo9kC Auckland Stock Exchange 奥克兰证券交易所
ov ` h auction 拍卖
p
Dx1z|@z auctioneer 拍卖商
&=Ar audit 审计；核数
Z &Pg"a?\ Audit Commission 审计署
bH7X'%r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jVv0ST*z 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〕
bf ]f=;.+ audit review 帐目审查
#^l L5= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
QUq_:t+Dv audited account 审计帐目；经审计的帐目
h58`X H audited annual account 经审计的周年帐目
Zd^rNHhA audited balance sheet 经审计的资产负债表
,&]S(|2%>t auditor 核数师；核数主任；审计师
3 }TaF~ auditor's certificate 核数师证明书；审计师证明书
>Ea8G, auditor's report 核数师报告；审计师报告
~
-4{B Aussie bond 澳元债券
j"ThEx0 austerity budget 紧缩预算
Y;dz,}re Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2iY3L sna Australia All Ordinaries Index 澳洲所有普通股票指数
[YRz*5 Australian Dollar [AUD] 澳元
#|Y5,a ,{ Australian Options Market 澳大利亚期权市场
/\ y?Y Australian Securities Commission 澳洲证券事务监察委员会
2Nu=/tMN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hm84Aq= f Australian Stock Exchange 澳大利亚证券交易所
tX9{hC^ Austrian Schilling [ATS] 奥地利先令
1->dMm}G[ authentication 认证；鉴证
jqWu authority to purchase 委托购买证；委购书
0I s,*Srr authorization 认可；核准；授权；授权书
a]JYDq`,3 authorization by direction 指示授权
BWeA@v authorization by instruction 指令授权
[pC$+NX authorization by warrant 令状授权
J`peX0Stl authorization of unit trust 单位信托的认可
3 R=,1< authorized agent 指定代理人
`YFtL authorized capital 法定资本
4x {0iav authorized clerk 出市员
"9ZID-~] authorized dealer 认可交易商
N=4G=0 `ke authorized financial institution 认可财务机构
MW! srTQ_ authorized fund 认可基金
7L`A{L authorized fund house 获授权的基金公司；认可基金公司
V, Z|tB^ authorized institution 认可机构
s1M Erd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,~a QL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[;r)9mh7 authorized insurer 获授权保险人；获认可承保人
|'.*K]Yp authorized investment 特准投资项目
1Ce@*XBU authorized person 获授权人
yQ_B)b authorized representative 获授权代表
r54&XE]O authorized share capital 法定股本
!POl;%\ automated quotation system 自动报价系统
Buf/@B7+\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RY]#<9>M 自动交易系统〔香港期货交易所有限公司〕
4^p5 &5F automatic adjustment mechanism 自动调整机制
JmF l|n/H automatic adjustment system 自动调整系统
iQ tN Aj Automatic Clearing House 自动票据交换所
o1-m1 <ft automatic exchange rates accumulation system 自动化汇率累集系统
3B1X Zm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#ZJ _T`l automatic teller machine [ATM] 自动柜员机
h%o%fH&F! autopay 自动转帐
g y,h t3 available assets 可用资产
Fu
SL}P available fiscal reserve 现存财政储备
ZOft.P O available profit 可用利润
In:9\7~jC
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t9,\Hdo average 平均；平均数；海损
X\`_3= average basic salary 平均基本薪金
Fz3fwLawI average consumer expenditure 平均消费开支；一般消费开支
6%'.A]" average cost 平均成本
8UW^" 4 average cost of land production 增辟土地平均成本
J ][T"K average daily turnover 平均每日成交额
q - average daily wage rate 平均每日工资率
W ^0w average expenditure pattern 平均开支模式
jlkmLc pf average growth rate 平均增长率
G<At_YS average net fixed assets 固定资产平均净值
0C = 3dnp6 average of relatives 相对价格平均数
T_s _p average price 平均价格
Y#!UPhg< average propensity to consume 平均消费倾向；一般消费倾向
4E; VM{ average propensity to save 平均储蓄倾向；一般储蓄倾向
I!^;8Pg average rate 平均率
!9u|fnC9 average revenue 平均收入；平均收益
J4QXz[dG average stock 平均库存；平均存货
931bA&SL=/ average yearly rent 平均年租
aH 4c02s$ avoidance of double taxation 避免双重课税
E[2m&3& avoidance of tax 避税
