A:
56o(gCj?y A share Ａ股；甲类股份
UMUG ~P&@ abatement of tax 减税；减扣免税额
TrPw*4h 9s ABN AMRO Bank N.V. 荷兰银行
WeZ?L|&%w0 above-the-line expenditure 线上项目支出；经常预算支出
2Q=I`H _ above-the-line receipt 线上项目收入；经常预算收入
`l2 h65\ ABSA Asia Limited 南非联合亚洲有限公司
>t#5eT`_ w absolute change 绝对数值变更
d k/f_m absolute expenditure 实际开支
;oCSKY4 absolute guideline figure 绝对准则数字
|_ njN absolute interest 绝对权益
#$X _,+<HZ absolute order of discharge 绝对破产解除令
uA4x x Y absolute profit margin 绝对利润幅度
muAgsH$/ absolute value 实值；绝对值
=O%'qUj`q absolutely vested interest 绝对既得权益
BEtFFi6ot absorbed cost 已吸收成本；已分摊成本
@.)WS\Cv#E absorption 吸收；分摊；合并
FQBE1h@k0u absorption rate 吸收率；摊配率；分摊率
',Y`\X ACB Finance Limited 亚洲商业财务有限公司
BdrYc^?JL] acceptable form of reciprocity 合理的互惠条件
(<2!^v0.M acceptable rate 适当利率；适当汇率
xc}kDpF=g acceptance agreement 承兑协议
f|6 Y acceptance for honour 参加承兑
J\Db8O-/x4 acceptor 承兑人；接受人；受票人
^P|Zze
zwU acceptor for honour 参加承兑人
} _=h]|6t accident insurance 意外保险
NY?pvb Accident Insurance Association of Hong Kong 香港意外保险公会
'i <%kL@ accident insurance scheme 意外保险计划
&'k:?@J[ accident year basis 意外年度基准
,Cd4Q7T accommodation 通融；贷款
O1Ynl` } accommodation bill 通融票据；空头票据
}Gva=N: accommodation party 汇票代发人
h0] bIT{ account balance 帐户余额；帐户结余
\
[bJ@f*." account book 帐簿
mWF\h>]|. account collected in advance 预收款项
{8 # account current book 往来帐簿
|G)P
I`BH account of after-acquired property 事后取得的财产报告
;b}cn!U] account of defaulter 拖欠帐目
)>tT ""yEl account payable 应付帐款
Lb#PiTJI account payee only [A/C payee only] 只可转帐；存入收款人帐户
- H F1c account receivable 应收帐款
`-MCI)Fq_R account receivable report 应收帐款报表
&D91bT+L account statement 结单；帐单；会计财务报表
y[ZVi5) , account title 帐户名称；会计科目
,zEPdhTX accountant's report 会计师报告
T_[5 ZYy Accountant's Report Rules 会计师报告规则
RR2M+vQ accounting and auditing procedure 会计与审计程序；会计与核数程序
JmC2buO Accounting Arrangements 《会计安排》
dDA,Ps accounting basis 会计基础
]?T,J+S accounting by Official Receiver 破产管理署署长呈交的帐目
YpgO]\ /w Accounting Circular 《会计通告》
E~c>j<'-"< accounting class 会计类别
tn;Uaw accounting date 记帐日期；会计结算日期
8=)9ZjfD accounting for money 款项核算
_\<TjGtG Accounting Officer 会计主任
;6$W-W _ accounting period 会计报告期；会计期
uS JLIb accounting policy 会计政策；会计方针
^HU>fkSk accounting practice 会计惯例
CF6qE G6 accounting principle 会计准则
:Wihb#TO) accounting record 会计记录
7^;-[? l
accounting report 会计报告
$9h^tP'CV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s<;{q+1# Accounting Society of China 中国会计学会
cv;2zq=T accounting statement 会计报表
YZAQ t* x accounting system 会计制度；会计系统
<qVOd.9c accounting transaction 会计事项；帐务交易
b/_u\R
]-' accounting treatment 会计处理
kzVK%[/ accounting year 会计年度
&o E'|^G accretion 增值；添加
p+228K ;H accrual 应计项目；应累算数目
.l,]yWwfK accrual basis 应计制；权责发生制
=QIu3% & accrual basis accounting 应计制会计；权责发生制会计
*x _e] /} accrue 应累算；应计
) X3
|[ 4R accrued benefit 应累算利益
]@m`bs_6 accrued charges 应计费用
#\ECQF accrued cumulative preference share dividend 应累算的累积优先股股息
7Y)i>[u3 accrued expenses 应累算费用
V/xjI< , accrued interest payable 应付利息；应计未付利息
Bjh8uW
G accrued interest receivable 应收利息；应计未收利息
1)5/a5 accrued right 累算权益
ju!V1ky accruing profit 应累算的利润
G.r =fNP accumulated fiscal reserve 累积财政储备
w4FYd accumulated profit 累积利润；滚存溢利
IH`7o u { accumulated reserve 累积储备
<E:_9#Z0sc accumulation of surplus income 累积收益盈余
R[kF( C& acquired assets 既得资产
&UVqF o acquisition 收购；购置；取得
_$/Bt?h acquisition cost 购置成本
Nxt`5kSx= acquisition expenses 购置费用
Uu|2!}^T acquisition of 100% interest 收购全部股权
4b +_|kYb acquisition of control 取得控制权
VR'zm\< D acquisition of fixed assets 购置固定资产
x_9#:_S' acquisition of shell “买壳”
lt yhYPS acquisition price 收购价
\p%D;g+c act of God 天灾
)=cJW(nfP acting partner 执事合伙人
o=-Af|#b active market 买卖活跃的市场；交投畅旺的市场；旺市
Rp!"c active partner 积极参与的合伙人
!}5+hj!6 active trading 交投活跃
h7 mk< actual circulation 实际流通
'J)9# actual cost 实际成本
,4k3C#!. i actual expenditure 实际开支；实际支出
@vL0gzE?nB actual income 实际入息；实际收入；实际收益
y4VO\N!
actual market 现货市场
VtMn LF Mw actual price 现货价；实际价格
$
nMx#~ >a actual profit 实际利润
r ?|(t? actual quotation 实盘；实际价位；实际报价
g-H,*^g+ actual year basis 按实际年度计算
QVah4wFL*. actuals 实货
b~{nS,_Rn actuarial investigation 精算调查
:UX8^+bfZ actuarial principle 精算原则
*,)1Dcv( actuarial report 精算师报告
{{)pb> E Actuarial Society of Hong Kong 香港精算学会
M,cz7, actuarial valuation 精算师估值
5=fS^]- F actuary 精算师
)(rr1^Xer ad referendum agreement 暂定协议；有待覆核的协定
D&=+PAX ad valorem duty 从价税；按值征税
X5(oL ad valorem duty system 从价税制
><$V:nsEO ad valorem fee 从价费
<<V"4 C2 ad valorem tariff 从价关税
'3~m},0 additional allowance 额外免税额
O|+$ 9#, additional amount for unexpired risk 未过期风险的额外款额
V bNN1'a- additional assessable profit 补加应评税利润
e(FT4KD~ additional assessment 补加评税
- X3CrW additional commitment 额外承担
k8i0`VY5Y additional commitment vote 额外承担拨款
t0za%q!fK< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^5)=) xV F additional dependent parent allowance 供养父母额外免税额
=BbXSwv'( additional provision 额外拨款
a/3yn9`sQ additional stamp duty 附加印花税
"yl6WG# J additional tax 补加税罚款；补加税款
> jnx2$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:;IZ|hU adjudged bankrupt 被裁定破产
lanU)+U. adjudicated bankrupt 裁定破产人
I}|E_U1Qj adjudication fee 裁定费；评定印花税额手续费；评估契据费
9ph>4u(R adjudication of bankruptcy 裁定破产；宣告破产
W e*uZ? + adjudication of insolvency 裁定无力偿还债务
$@w ,9J\ adjusted actual 经调整的实数；调整后的实数
^E)8Sb9t adjusted current assets 经调整的流动资产；调整后的流动资产
Galh _;= adjusted figure 经调整的数字；调整后的数额
m|;gl|dTB adjusted liabilities 经调整的负债；调整后的负债
m8 eoD{ adjusted loss 经调整的亏损；调整后的亏损
;iQw2XhT adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
y-S23B( adjusted profit 经调整的利润；调整后的利润
\?|^w. adjusted surplus 经调整的盈余额；调整后的盈余额
0g
Hd{H= adjusted value 经调整的价值；调整后的价值
@i#=1)Z e adjustment 调整；修订；理算〔保险〕
yTN HM_P adjustment centre 调剂中心
IsVR4t] adjustment lag 调整过程的时间差距；调整时差
YS<KyTb" adjustment mechanism 调整机制
}9 N-2] adjustment of loss 亏损调整
W"\+jHF" adjustment process 调整过程；调整程序
of > adjustment range 调整幅度
=L;g:hc< administered exchange rate 受管制汇率
7mn&w$MS4: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sQ&<cBs2 administration expenses 行政费用
C0khG9,BL administration fee 手续费；行政费
7W+{U0 2O administration in bankruptcy 破产管理
:G=ol2Q administration order 遗产管理令
e&K 7n@ administrator 管理人；遗产管理人
r1z +yx administrator of the estate 遗产管理人
m:k; ?p:x admission of debt 债项承认书
*g9V I;X admission of proof 接纳债权证明
R:+?<U& advance 放贷款项；垫付款项；预支款项；预付款项
32pPeYxB!- advance account 暂支帐目；预付款帐户
bx Wzm| advance compensation 预付补偿金
@RCZ![XYWg advance from shareholder 股东垫款
1\AcceJ|(w advance pending reimbursement 预支以待日后付还
_`Y%Y6O1/ advanced economy 先进经济体系
1c *:"
k advancement 预付；预付财产
twt's, dO advances warrant 垫款令
P057]cAat< advancing 贷出
;y)3/46S adverse balance 逆差
<-gGm=R_ $ adverse exchange 逆汇
V0*MY{x#S advertisement addressed to shareholders 在报章刊登的致股东通告
KI].T+I advice for collection 托收通知书
!Q}Bz*Y advice of drawing 提款通知书；汇票通知书
3ly ]DTbz advice of payment 付款通知
>u|4490<0 Advisory Committee [Securities and Futures Commission]
Gz--C( 谘询委员会〔证券及期货事务监察委员会〕
HcV,r,>e Advisory Committee on Diversification 经济多元化谘询委员会
&o&}5Aba9 affidavit 誓章；遗产申报誓章
J<9})
m affidavit of no receipt 述明无收款的誓章
#%/Jr 52< affiliate 联号；联营公司；附属公司
mi@uX@ # affiliated company 附属公司；联号；联营公司
iszVM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
feM( affordability 负担能力
07\]8^/G African Development Bank [AfDB] 非洲开发银行
bn=7$Ax after-acquired property 事后取得的财产
f:AfM f>m after-hours dealing 市后交易
X|4Kdi.r@ after-tax profit 税后盈利；税后利润；税后溢利
B->oTC`5 agency agreement 代理协议
J/rF4=j%xy agency expenses 代理机构的开支
<"S`ZOn agency fee 代理费
j9}.U \ Agency Law 《代理法》
BFqM6_/J agent 代理人；承销人
61 sEeM agent of company 公司代理人
/N ")uuv agent's fee 代理人费；经纪费
@HY P_hR aggregate 总计；总数；总体数字
kk OjAp{<t aggregate amount 总款额；总额
MR HRa aggregate assets and liabilities 总体资产与负债
n<eK\ w aggregate at constant price 按固定价格计算的总体数字
6I|9@~!y[ aggregate demand 总需求
f %P#. aggregate gross position 总持仓量
w;kiH+& aggregate limit 总限额
>#`{ (^ aggregate of salaries tax 合计薪俸税
z)R\WFBW aggregate performance 总体表现；总体业绩
gEmsPk, aggregate supply 总体供应
s -F3(mc( aggregate surplus 总盈余
-AQ
7Bd aggregate total 整体总额
M(ie1Ju aggregate value 总值；合计价值
G*-7}7OAs aggregated basis 合计基准
B DX>J3h aggregated net chargeable income 合计应课税入息实额
U I wTf2 B aggregation 合并计算；合计；总和
/<J5?H aggregation of incomes of husband and wife 夫妇入息合并计算
(m')dSZ aggregation of property 财产的总和
#?Ob->v agio 差价；贴水
f J%A_N} Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
V K|$SY ( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LX(`@-<DH 《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》
}!WuJz" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kZc Ge* 《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》
N0YJ'.=8, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
awLSY: JI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
GwG(?_I" agreement for a settlement 授产协议
MEtKFC|p agreement for assignment 转让协议
]XWtw21I1 agreement for sale 售卖协议；买卖协议
D/z*F8'c agreement for sale and purchase 买卖协议
&}0#(Fa` agreement for the payment of interest 支付利息协议
ph3dm\U. agreement for the repayment of money 还款协议
C2L=i3R agreement of reinsurance 再保险协议
JycC\s+%E Agricultural Bank of China 中国农业银行
DRRy5+,I air passenger departure tax 飞机乘客离境税
}9Q<<a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&hWYw+yH\ airport tax 机场税
Q:]v4 /MT alcohol duty 酒精税
}dEf |6_ alienation 让与；让渡；转让
Slp_o\s$@ alimony 生活费；赡养费
(cp$poo All Ordinaries Index [AOI] 所有普通股指数
QD
0 p all risks 全险；综合险
iP?lP= M All Sales Record for Stock Market 《股票市场成交报告》
7V"Jfh4_ Allied Capital Resources Limited 新联财务有限公司
H$,wg!kY! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~S0T+4$ allocation letter 拨款信件
l i%8X . allocation of fund 分配款项；预留款项
\'B%lXh allocation of profit 利润分配；溢利分配
$
\ I|6[P allocation warrant 拨款令
i>=y3x" allotment 分配；配股
C1-Jj_XQ. allotment notice 股份配售通知；配股通知
nd h\+7 allotment of shares 股份分配
pQ`S%]k.< allowable 可获宽免；免税的
't475?bY allowable business loss 可扣除的营业亏损
I.1(qbPkF+ allowable expenses 可扣税的支出
@[;$R@M_3 allowance 免税额；津贴；备抵；准备金
OuB [[L allowance for debts 债项的免税额
1+ V<-I@{ allowance for depreciation by wear and tear 耗损折旧免税额
k[1w] l8 allowance for funeral expenses 殡殓费的免税额
{dvsZJj allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.Txwp?}; allowance for repairs and outgoings 修葺及支出方面的免税额
X- SR0x allowance to debtor 给债务人的津贴
,(kaC.Em alteration of capital 资本更改
#aadnbf alternate trustee 候补受托人
bFfDaO<k amalgamation 合并
Rts}y:44 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UJ&gm_M+kL ambit of charges 征税范围；收费范围
%vU *4mH amended valuation 经修订的估值
x'
3kH w American Commodities Exchange 美国商品交易所
%;O# y3, American Express Bank Limited 美国运通银行
okBaQH2lUl American Stock Exchange 美国证券交易所
B,A\/ %< amortization 摊销
rTeADu_vf amount due from banks 存放银行同业的款项
"':SWKuMx amount due from banks abroad 存放海外银行同业的款项
(U*Zz+ R amount due from holding companies 控股公司欠款
J*qo3aJjE amount due from local banks 存放本港银行同业的款项
/ KK A/ amount due to banks 银行同业的存款
f'u[G?C amount due to banks abroad 海外银行同业的存款
^>h2.A J amount due to holding companies 控股公司存款
21~~ =+)X amount due to local banks 本港银行同业的存款
.1[pO_ amount due to outport banks 外埠银行同业的存款
I! ~3xZ amount for note issue 发行纸币的款额
QaAMiC ZFR amount of bond 担保契据的款额
XK
yW amount of consideration 代价款额
(FOJHjtkM amount of contribution 供款数额
:;o?d&C amount of indebtedness 负债款额
ts f !Q amount of principal of the loan 贷款本金额
a&gf0g;@I amount of rates chargeable 应征差饷数额
D^w<V%] . amount of share capital 股本额
2 /l4,x amount of sums assured 承保款额
{G _|gs amount of variation 变动幅度
vtTXs]> amount of vote 拨款数额
D 6F /9| amount payable 应付款额
w M#q [m; amount receivable 应收款额
_;k))K^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Le,+ jm analysis 分析
L%f$ & ancillary risk 附属风险
`e+eL*rZ~ annual account 周年帐目；周年帐目报表；年度决算；年结
9`DY6qfly annual accounting date 年结日期
[Ny'vAHOj annual allowance 每年免税额；年积金；年度津贴；年津
Z
DnAzAR annual balance 年度余额
5K|s]Y; annual disposable income 每年可动用收入
`,6^eLU annual estimates 周年预算
)h;zH,DA[3 annual fee 年费
&0J/V>k annual general meeting 周年大会
6X$iTJ[\x annual growth rate 年增率；每年增长率
fq0[7Yb annual long-term supplement 长期个案每年补助金
\V9);KAOj annual pensionable emolument 可供计算退休金的年薪
-257g; annual report 年报
3$kElq[ Annual Report on the Consumer Price Index 《消费物价指数年报》
bt?)ryu annual return 周年报表；周年申报表；每年报税表格
~;nW +S$o
Annual Return Rules 《周年报表规则》
[, mcvO; annual review of consumer prices 每年消费物价回顾
+Z%8X!Q annual roll-forward basis 逐年延展方式
"z|%V/2b3 annual salary 年薪
)auuk< annual statement 年度报表；年度决算表
f8 L3+ u 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
zuBfkW95+ annuitant 年金受益人
9;EY3[N annuity 年金
Z/I`XPmk annuity contract 年金合约
R]_fe4Y0 annuity on human life 人寿年金
hFt ~7R antecedent debt 先前的债项
2pAshw1G ante-dated cheque 倒填日期支票
QEl ~uhc3 anticipated expenditure 预期开支
.y~~[QF}8 anticipated net profit 预期纯利
"RsH'` anticipated revenue 预期收入
yykyvy anti-inflation measure 反通货膨胀措施
7:&a,nU anti-inflationary stance 反通货膨胀立场
8R.`* apparent deficit 表面赤字
D{s4 Bo- apparent financial solvency 表面偿债能力
3S1`av(tD apparent partner 表面合伙人
OGU#%5"< application for personal assessment 个人入息课税申请书
lV2MRxI application of fund 资金应用
)1]LoEdm` application to release as liquidator and to destruct the books of accounts and documents
h3kBNBI ) 申请免除清盘人职务及毁灭帐簿与文件
=|bW >y appointed actuary 委任精算师
eR5 +1b appointed auditor 委任核数师；委任审计师
nB86oQ/S appointed trustee 委任的受托人
& A @ !g appointer 委任人
m{sch`bP apportioned pro rata 按比例分摊
, MU9p* apportionment 分配；分摊
^->vUf7PX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!<MW*7P= apportionment formula 分摊方程式
= DXvt5G apportionment of estate duty 遗产税的分摊
IctLhYZ appraisal 估价；评估
dLTA21b # appreciable growth 可观增长
DX#F]8bWl appreciable impact 显着影响
%q,^A+= appreciable increase 可观增长
j~rarR@NB) appreciation 增值；升值
}sS1 p6z appreciation against other currencies 相对其他货币升值
WjMP]ND#c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f= l*+QY8f appreciation tax 增值税
U*em)/9 appropriation 拨款；拨用；拨付
Voc&T+A m appropriation account 拨款帐目
9 TW Appropriation Bill 拨款法案
TVFxEV7Fx appropriation-in-aid system 补助拨款办法
; :pd/\< approved assets 核准资产
;= {Z Bx approved basket stock 认可一篮子证券
WWY G>C[ approved budget 核准预算
9<I;9.1S?^ approved charitable donation 认可慈善捐款
6u v'{ approved charitable institution 认可慈善机构
&g-uQBQI# approved currency 核准货币；认可货币
$Uxg$p qO approved estimates 核准预算
T2MX_rt#D approved estimates of expenditure 核准开支预算
{ p@uj_pS approved overseas insurer 核准海外保险人
H0i\#)Xs approved overseas trust company 核准海外信托公司
) BLoj:gYn approved pooled investment fund 核准汇集投资基金
&;k`3`MC~w approved provident fund scheme 认可公积金计划
V/7?]?!xu approved provision 核准拨款
prg8Iq'w approved redeemable share 核准可赎回股份
dbLxm!;( approved regional stock 认可地区性证券
I Ux svW+ approved retirement scheme 认可退休金计划
b(H) 8#C approved subordinated loan 核准附属贷款
q! U'DDEP arbitrage 套戥；套汇；套利
7?JcB?G4 arbitrageur 套戥者；套汇者
}D eW2Jp arbitrary amount 临时款项
j>OB<4?.+ arrangement 措施；安排；协定
/I&b5Vp arrears 欠款
8RR6f98FF arrears of pay 欠付薪酬
iP~dH/B|v arrears of revenue 逾期未收税款；逾期未收的帐项
>w=xGb7 articles of association 组织章程；组织细则；组织章程细则
D?"TcA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}~28UXb23 ascertainment of profit 确定利润
>xE{&
): "Asia Clear" “亚洲结算系统”
/1q] D8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mD p|EXN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z;JZ<vEt92 Asian Development Fund [ADF] 亚洲发展基金
; i><03 Asian dollar bond 亚洲美元债券
emI]'{_G Asian dollar market 亚洲美元市场
7eg//mL"6 Asian dollar rate 亚洲美元利率
4'; tMiz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>, }m=X8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K06/ D!RD4 asked price 沽盘；喊价；索价；卖方报价
@*c ) s_ assessable income 应评税入息
L"6@3 assessable loss 应评税亏损
kY6))9 O assessable profit 应评税利润
-m~[z assessable value 应评税值
e?D,=A4mV" assessed profit 估定利润
%C[ ;& assessed value 经评估价值
&j7l#Urq assessment 评税；评定；估价；评税单
ai ,Mez assessment number 评税编号；估价编号
]jzINaMav assessment of additional tax 补加税评税
6gfdXVN5 assessment of performance 业绩评估；实绩评价
c!%:f^7g Assessor 评税主任
S&P5##.u` asset price bubbles 资产价格泡沫
1xo<V5 asset-backed securities 具资产保证的证券
%R{clbbbn assets accretion 资产增值
-h8! O+7 . assets and liabilities 资产与负债
}?Y+GT"E assets betterment statement 资产递增表；资产改进表
VmB/X)) assets lending 实物放款；有抵押贷款
( IR'~ :W assets of the company passing on the death 死者去世时转移的公司资产
k|7XC@i]% assets pledged as security for liabilities 用作负债抵押的资产
'm=9&?0S assets portfolio 资产投资组合
r8 M/E
lbk assets price 资产价格
$*H>n!& assets quality 资产质素
LHWh-h(s assets realization 资产变现
EF{_-FXY assets refinancing arrangement 资产再集资安排
-3r& O: assets securitization 资产证券化
!lF|90= assets situated outside Hong Kong 在香港以外地方的资产
6X:- Z 3 assets stripping 削减资产；拆卖资产
# | 8!0]n' assets value 资产值
Sk$ XC assignee 承让人
dR_h PBn/@ assignment 转让；转让书；转让契
w`VmN}pR assignment of interest 权益转让
y o[!q|z assignment of letters patent and trade mark 专利证书及商标转让
|[TH
~ o assignment of property 物业转让；物业转让书
sh?Dxodp9 assignment right 转让权
x9HA^Rj4- assignor 转让人
&w3LM OT associate 有联系的人；有关连人士；相联者；合伙人；联系人
T+2I:W% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~4*9w3t
associate member 附属会员
q6{ %vd associated body corporate 相联法人团体
)x"Z$ jIs associated company 相联公司；联属公司
GKPqBi[rO associated corporation 相联法团
/kVy#sT| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?l U]J] 公认会计师公会〔英国〕
?kb\%pcK Association of Futures Exchange Brokers 香港期货经纪协会
^\mN<z( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>|7&hj $ association of underwriters 承保人组织
zT~ GBC-IX assumption of control 接管
1)NX;CN assurance 担保；保险；转易；转易书
(vjQF$Hp assurance of interest 权益的转易
7w{`f)~ at 19XX price 按一九ＸＸ年价格计算
*(d^ k; at a discount 按赔价计算；按贴水价格计算；打折扣
&^9>h/-XT at a premium 按溢价计算；按升水价格计算
M )EUR0>8 at call 通知付款；按通知
9&'Mb[C`"
at constant market price 按固定市价计算
v(4C? vxhG at constant price 按固定价格计算
( L RX at cost 按成本计算
gpr];lgS at current market price 按当时市价计算；按现时市价计算
Hv0sl + at current price 按当时价格计算；按现时价格计算
p9_45u`u2 at factor cost 按要素成本计算；按生产要素成本计算
A Sy7 ")5 at money-of-the-day price 按付款当日价格计算
zAB-kE\ ) at or better 按指定或较佳价位〔买卖指令〕
[;5HI'px at par 按面值计算；平价
qg6Hk:^r at sight 见票即付
M7,|+W/RK at the close 按收市盘
+U%lWE% at the opening 按开市盘
_z m<[0( attestation 见证；见证条款
=$ Q3!bJ at-the-money option 平价期权
xY t{= attorney 受权人；受托代表人
N M ~e attornment 新拥有人承认书
*vsOL 4I% attributable profit 可归属利润
B?Y%y@. attributable share value 可归属股份价值
o(~JZi k Auckland Stock Exchange 奥克兰证券交易所
P !YT{} auction 拍卖
G';o M;~/| auctioneer 拍卖商
ieS5*@^k audit 审计；核数
q}BQu@'H Audit Commission 审计署
~w[zX4@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^Z:x poz, 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〕
;{Z2i% audit review 帐目审查
GJy,)EO6{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PLo.q|% audited account 审计帐目；经审计的帐目
Cfz1\a&V{ audited annual account 经审计的周年帐目
sQihyq6U; audited balance sheet 经审计的资产负债表
u{p\8v%7 auditor 核数师；核数主任；审计师
"v*RY "5# auditor's certificate 核数师证明书；审计师证明书
"l +Jx|h\ auditor's report 核数师报告；审计师报告
FT (EH Aussie bond 澳元债券
[ V jd )% austerity budget 紧缩预算
y'yaCf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h a 8do^x Australia All Ordinaries Index 澳洲所有普通股票指数
- U/& 3 Australian Dollar [AUD] 澳元
J; T_ 9 Australian Options Market 澳大利亚期权市场
dnIBAe Australian Securities Commission 澳洲证券事务监察委员会
U;V. +onv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R?&S]?H Australian Stock Exchange 澳大利亚证券交易所
6/#= dv Austrian Schilling [ATS] 奥地利先令
[Q 2t,tQx authentication 认证；鉴证
Vj?.' ( authority to purchase 委托购买证；委购书
Q n* c<: authorization 认可；核准；授权；授权书
T. ` %1S authorization by direction 指示授权
U5H o? `< authorization by instruction 指令授权
!^ "hYp` authorization by warrant 令状授权
Ugdm" authorization of unit trust 单位信托的认可
~C!vfPC authorized agent 指定代理人
B|GJboQ authorized capital 法定资本
Cq(Xa- authorized clerk 出市员
7L-%5: 1% authorized dealer 认可交易商
x6) authorized financial institution 认可财务机构
RXWjFv~/ authorized fund 认可基金
e&0B4wVAQ authorized fund house 获授权的基金公司；认可基金公司
zw5~|< authorized institution 认可机构
Le3S;SY& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Aoo'i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W X\%FJ authorized insurer 获授权保险人；获认可承保人
)Y
*?VqZn authorized investment 特准投资项目
*V" cu authorized person 获授权人
s~]nsqLt9p authorized representative 获授权代表
'}rDmt~ authorized share capital 法定股本
$Jr`4s automated quotation system 自动报价系统
nO|S+S_9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zA"D0fr 自动交易系统〔香港期货交易所有限公司〕
QOF;j#H^ automatic adjustment mechanism 自动调整机制
M3t_!HP}! automatic adjustment system 自动调整系统
f` IgfJN Automatic Clearing House 自动票据交换所
"r KIXy automatic exchange rates accumulation system 自动化汇率累集系统
!< YRocQY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)$]+R?v automatic teller machine [ATM] 自动柜员机
} 1XLe autopay 自动转帐
j{;3+LCo* available assets 可用资产
>6kWmXK[ available fiscal reserve 现存财政储备
3 x=F available profit 可用利润
_E30t( _. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k]>k1Mi= average 平均；平均数；海损
;Q"F@v}18 average basic salary 平均基本薪金
(%P* rl average consumer expenditure 平均消费开支；一般消费开支
`r iv`+J{s average cost 平均成本
! gk\h average cost of land production 增辟土地平均成本
Fb``&-Qm: average daily turnover 平均每日成交额
~.@fk}'R average daily wage rate 平均每日工资率
.nSupTyG average expenditure pattern 平均开支模式
Z956S$gS average growth rate 平均增长率
"=".ne average net fixed assets 固定资产平均净值
E%;'3Qykva average of relatives 相对价格平均数
&iGl)dDr average price 平均价格
H]!y |p average propensity to consume 平均消费倾向；一般消费倾向
9nG] .@ H average propensity to save 平均储蓄倾向；一般储蓄倾向
$>h#|?*? average rate 平均率
gOWyV @ average revenue 平均收入；平均收益
mhVoz0%1X average stock 平均库存；平均存货
@"/}Al average yearly rent 平均年租
KqSa"76R avoidance of double taxation 避免双重课税
P5d@-l%} avoidance of tax 避税
