A:
2[~|6 @n A share Ａ股；甲类股份
hx :"'m5 abatement of tax 减税；减扣免税额
w6G<&1iH ABN AMRO Bank N.V. 荷兰银行
tWa_-Un3 above-the-line expenditure 线上项目支出；经常预算支出
<?Y.w1 above-the-line receipt 线上项目收入；经常预算收入
xa? ABSA Asia Limited 南非联合亚洲有限公司
0=I:VGC3 absolute change 绝对数值变更
s\i o9'Ec absolute expenditure 实际开支
57rH`UF XH absolute guideline figure 绝对准则数字
]}A3Pm- t* absolute interest 绝对权益
R6E.C!EI absolute order of discharge 绝对破产解除令
W?2Z31;7 absolute profit margin 绝对利润幅度
'Ej&zh absolute value 实值；绝对值
b Fwc > absolutely vested interest 绝对既得权益
G21cJi* absorbed cost 已吸收成本；已分摊成本
7yFV.#K3O absorption 吸收；分摊；合并
.?LP$O= absorption rate 吸收率；摊配率；分摊率
Xw]L'+V= ACB Finance Limited 亚洲商业财务有限公司
1zWEK]2.R acceptable form of reciprocity 合理的互惠条件
:GN7JxD# acceptable rate 适当利率；适当汇率
-=VGXd acceptance agreement 承兑协议
tY0C& u2 acceptance for honour 参加承兑
=N<Z@' c acceptor 承兑人；接受人；受票人
rF)[ Sed:T acceptor for honour 参加承兑人
'G8.)eTA' accident insurance 意外保险
[.LbX`K: Accident Insurance Association of Hong Kong 香港意外保险公会
B^lm'/,@ accident insurance scheme 意外保险计划
(C60HbL accident year basis 意外年度基准
zMbz_22* accommodation 通融；贷款
9xM7X? accommodation bill 通融票据；空头票据
/8"9 sf * accommodation party 汇票代发人
N Ty0NH account balance 帐户余额；帐户结余
sFa5#w*> account book 帐簿
$^louas& account collected in advance 预收款项
B,avI&7M;S account current book 往来帐簿
Jwe9L^gL account of after-acquired property 事后取得的财产报告
WN9K*Tt~o& account of defaulter 拖欠帐目
C
]+J account payable 应付帐款
(f>~+-IL account payee only [A/C payee only] 只可转帐；存入收款人帐户
qb?9i-( account receivable 应收帐款
r0fEW9wL account receivable report 应收帐款报表
KSB{Z TE account statement 结单；帐单；会计财务报表
qJq2Z.>hy account title 帐户名称；会计科目
.vk|aIG accountant's report 会计师报告
a z;o7[rI^ Accountant's Report Rules 会计师报告规则
=.yKl*WV{ accounting and auditing procedure 会计与审计程序；会计与核数程序
%2z] 2@ Accounting Arrangements 《会计安排》
q8[I`
V{ accounting basis 会计基础
W=ar&O~}n accounting by Official Receiver 破产管理署署长呈交的帐目
;=F]{w]$+ Accounting Circular 《会计通告》
AD4O t5 accounting class 会计类别
*Rj(~Q/t accounting date 记帐日期；会计结算日期
sJB::6+1(| accounting for money 款项核算
E'wJ+X9 + Accounting Officer 会计主任
:y8wv|m accounting period 会计报告期；会计期
TYN~c( accounting policy 会计政策；会计方针
3e7P
w`gLl accounting practice 会计惯例
\&. ]!!Q accounting principle 会计准则
iz5WWn^ accounting record 会计记录
tC4 7P [b accounting report 会计报告
C">w3#M% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a[A9(Ftn Accounting Society of China 中国会计学会
EH~XN9 b accounting statement 会计报表
-9> oB accounting system 会计制度；会计系统
8}<4f|? accounting transaction 会计事项；帐务交易
Y!nxHRE accounting treatment 会计处理
! C|VX,w accounting year 会计年度
gy6P f4Yo accretion 增值；添加
t-3y`31i. accrual 应计项目；应累算数目
7qT>wCVT accrual basis 应计制；权责发生制
*9I/h~I accrual basis accounting 应计制会计；权责发生制会计
<{k r5 < accrue 应累算；应计
&(t/4)IZox accrued benefit 应累算利益
c ]!Yb- accrued charges 应计费用
0OAHD ' accrued cumulative preference share dividend 应累算的累积优先股股息
+c-?1j accrued expenses 应累算费用
B?p18u$i#l accrued interest payable 应付利息；应计未付利息
4;.y>~z accrued interest receivable 应收利息；应计未收利息
iQJ[?l` accrued right 累算权益
0tyS=X;#e accruing profit 应累算的利润
OD`?BM accumulated fiscal reserve 累积财政储备
v\3}5v%YI accumulated profit 累积利润；滚存溢利
;8 J+Q0V accumulated reserve 累积储备
6 0@]^g;$I accumulation of surplus income 累积收益盈余
E|> oseR acquired assets 既得资产
Nv U~? WN acquisition 收购；购置；取得
+=&A1 {kR3 acquisition cost 购置成本
WPu{
]<pl acquisition expenses 购置费用
eh5j acquisition of 100% interest 收购全部股权
KOHYeiry~A acquisition of control 取得控制权
Tye[ iJ acquisition of fixed assets 购置固定资产
{ B,r acquisition of shell “买壳”
]v,>!~8r acquisition price 收购价
QfHO3Y6h[ act of God 天灾
%jnSJjcq acting partner 执事合伙人
csNB
\ active market 买卖活跃的市场；交投畅旺的市场；旺市
[K4wd%+ active partner 积极参与的合伙人
afNqK~ active trading 交投活跃
8dY Pn+` actual circulation 实际流通
w\QMA3 actual cost 实际成本
l\%LT{$e actual expenditure 实际开支；实际支出
Vp~c$y+ actual income 实际入息；实际收入；实际收益
]F81N(@:F actual market 现货市场
$bd2TVNV: actual price 现货价；实际价格
E3==gYCe* actual profit 实际利润
~qj09 actual quotation 实盘；实际价位；实际报价
mpysnKH actual year basis 按实际年度计算
oo{3-+ ? actuals 实货
xQK;3b actuarial investigation 精算调查
9/_ F actuarial principle 精算原则
2qkZ B0[ actuarial report 精算师报告
o2 vBY]Tj Actuarial Society of Hong Kong 香港精算学会
Fy 8$'o c actuarial valuation 精算师估值
#FQkwX'g actuary 精算师
!.}ZlA ad referendum agreement 暂定协议；有待覆核的协定
S#wy+* ad valorem duty 从价税；按值征税
kvo V?<! ad valorem duty system 从价税制
M)v 4>Rw+ ad valorem fee 从价费
G378 ,H ad valorem tariff 从价关税
eK=<a<tx additional allowance 额外免税额
vl67Xtk4 additional amount for unexpired risk 未过期风险的额外款额
\8e27#PJR additional assessable profit 补加应评税利润
(;.wsz &K additional assessment 补加评税
cN(Toj'` additional commitment 额外承担
D8S3YdJ additional commitment vote 额外承担拨款
H$o=k QN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{Z^ G ]@ additional dependent parent allowance 供养父母额外免税额
^^C@W?.z additional provision 额外拨款
yl' @p 5n additional stamp duty 附加印花税
(yB)rBh>n additional tax 补加税罚款；补加税款
4>I >y@^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_ I1:|y adjudged bankrupt 被裁定破产
okv`+VeA adjudicated bankrupt 裁定破产人
r3_O?b adjudication fee 裁定费；评定印花税额手续费；评估契据费
yoc;`hO- adjudication of bankruptcy 裁定破产；宣告破产
-fILX u adjudication of insolvency 裁定无力偿还债务
iF#|Z$g-( adjusted actual 经调整的实数；调整后的实数
2V6kCy@V adjusted current assets 经调整的流动资产；调整后的流动资产
q*E <~!jL adjusted figure 经调整的数字；调整后的数额
xq<3*Bcw adjusted liabilities 经调整的负债；调整后的负债
d$}z,~s N adjusted loss 经调整的亏损；调整后的亏损
*eLKD_D`!C 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
X@ j.$0 eK adjusted profit 经调整的利润；调整后的利润
<g4 [p^A adjusted surplus 经调整的盈余额；调整后的盈余额
_>k&M7OU4 adjusted value 经调整的价值；调整后的价值
?0%3~E`l: adjustment 调整；修订；理算〔保险〕
A)j',jE&1 adjustment centre 调剂中心
xS>d$)rIj adjustment lag 调整过程的时间差距；调整时差
>ukn< adjustment mechanism 调整机制
uz%<K(:Ov adjustment of loss 亏损调整
&ap&dM0@%a adjustment process 调整过程；调整程序
|2t1m 6\j adjustment range 调整幅度
D{) K00mm administered exchange rate 受管制汇率
X {YY)}^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
, A@uSfC( administration expenses 行政费用
o6 l CP& administration fee 手续费；行政费
5z f bI administration in bankruptcy 破产管理
4
[K"e{W3 administration order 遗产管理令
'Jl |-RUd administrator 管理人；遗产管理人
<jwQ&fm)/R administrator of the estate 遗产管理人
"7X[@xX@ admission of debt 债项承认书
?Xq"Q^o4#e admission of proof 接纳债权证明
9>I&Z8J$M advance 放贷款项；垫付款项；预支款项；预付款项
9N@m><N84 advance account 暂支帐目；预付款帐户
< Mq vGXI advance compensation 预付补偿金
2^;zj0]Rt advance from shareholder 股东垫款
V }?MP-.c advance pending reimbursement 预支以待日后付还
h%*@82DKK advanced economy 先进经济体系
(Q4hm ]< advancement 预付；预付财产
G3w kqd advances warrant 垫款令
"!F%X %/ advancing 贷出
'K7m!y adverse balance 逆差
9z9\pXFQ adverse exchange 逆汇
^S %xaA9 advertisement addressed to shareholders 在报章刊登的致股东通告
j2GTo~muq advice for collection 托收通知书
)nM<qaI{ advice of drawing 提款通知书；汇票通知书
XTro;R=# advice of payment 付款通知
_yN&+]c Advisory Committee [Securities and Futures Commission]
49?wEm# 谘询委员会〔证券及期货事务监察委员会〕
0` y*7.Ip Advisory Committee on Diversification 经济多元化谘询委员会
J \%SAit@ affidavit 誓章；遗产申报誓章
JOU Z"^v affidavit of no receipt 述明无收款的誓章
9m+ejT K{U affiliate 联号；联营公司；附属公司
km,I75o. affiliated company 附属公司；联号；联营公司
!-cK@>.pE affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y:Ne}S*ncE affordability 负担能力
n) t'?7 African Development Bank [AfDB] 非洲开发银行
C4H $w:bVk after-acquired property 事后取得的财产
D<wz%* after-hours dealing 市后交易
p-o8Ctc?V after-tax profit 税后盈利；税后利润；税后溢利
3"O&IY< agency agreement 代理协议
L}M%z9K` h agency expenses 代理机构的开支
lh`ZEvt agency fee 代理费
nQar yL Agency Law 《代理法》
/a7N :Z_Bz agent 代理人；承销人
xMr=tU1C agent of company 公司代理人
kE`Fg( M agent's fee 代理人费；经纪费
o^8Z cN> aggregate 总计；总数；总体数字
vBLs88 aggregate amount 总款额；总额
v i; yT. aggregate assets and liabilities 总体资产与负债
_X]\#^UiO2 aggregate at constant price 按固定价格计算的总体数字
3o^~ 6A aggregate demand 总需求
~LF1$Cai aggregate gross position 总持仓量
lK%)a + 2 aggregate limit 总限额
%F2T`?t: aggregate of salaries tax 合计薪俸税
F6Ne?[b aggregate performance 总体表现；总体业绩
%)#yMMhR aggregate supply 总体供应
e,D RQ2AU aggregate surplus 总盈余
5I>a|I!j aggregate total 整体总额
s^R$u"pFs aggregate value 总值；合计价值
3\ 2^LILLO aggregated basis 合计基准
eZdFfmYW^R aggregated net chargeable income 合计应课税入息实额
9cXL4 aggregation 合并计算；合计；总和
UpSa7F:Uw aggregation of incomes of husband and wife 夫妇入息合并计算
qp{3I("_ aggregation of property 财产的总和
V
M{Sng agio 差价；贴水
*ORa@ x Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L}UrI&]V$: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,~G:>q$ad 《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》
Q>g-xe 1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<0btwsv} 《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》
H.]p\ UY9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
044Q>Qz, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
JE_ GWgwdv agreement for a settlement 授产协议
9yY NX;C agreement for assignment 转让协议
AK//]
agreement for sale 售卖协议；买卖协议
ql I1<Jx agreement for sale and purchase 买卖协议
pqDlg agreement for the payment of interest 支付利息协议
f7?u` "C agreement for the repayment of money 还款协议
[5;_XMj% agreement of reinsurance 再保险协议
Pah*, Agricultural Bank of China 中国农业银行
/:ju/ ~R} air passenger departure tax 飞机乘客离境税
f64}#E|w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4K0Fc^- airport tax 机场税
_T(77KLn; alcohol duty 酒精税
-# `t S alienation 让与；让渡；转让
3U9leY'2N alimony 生活费；赡养费
_Rk >yJD7s All Ordinaries Index [AOI] 所有普通股指数
vs2xx`Y<Lq all risks 全险；综合险
,?c=v`e All Sales Record for Stock Market 《股票市场成交报告》
4&<zkAMR Allied Capital Resources Limited 新联财务有限公司
*],= ! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V( =3K"j allocation letter 拨款信件
R,+"^:} allocation of fund 分配款项；预留款项
'NN3XyD allocation of profit 利润分配；溢利分配
J?/NJ-F allocation warrant 拨款令
nkkUby9 allotment 分配；配股
j)mi~i*U allotment notice 股份配售通知；配股通知
?OBB)hj allotment of shares 股份分配
0~Iq9}{*P allowable 可获宽免；免税的
,veo/k<"r8 allowable business loss 可扣除的营业亏损
1[]V @P ^ allowable expenses 可扣税的支出
$AF,4Ir-b+ allowance 免税额；津贴；备抵；准备金
iUq{c+h
allowance for debts 债项的免税额
{ 4B7a6 allowance for depreciation by wear and tear 耗损折旧免税额
I#- T/1N allowance for funeral expenses 殡殓费的免税额
B*^8kc:)L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yHnN7& allowance for repairs and outgoings 修葺及支出方面的免税额
0Ci :w|J allowance to debtor 给债务人的津贴
= zRjb> alteration of capital 资本更改
f!bGH-.r5 alternate trustee 候补受托人
:MI LOwF amalgamation 合并
6.M!WK{+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v
M $Tn ambit of charges 征税范围；收费范围
2>vn'sXdj amended valuation 经修订的估值
:auq#$B American Commodities Exchange 美国商品交易所
-ze@~Z@ American Express Bank Limited 美国运通银行
@#::C@V] American Stock Exchange 美国证券交易所
@5\/L6SRfL amortization 摊销
h{CMPJj D amount due from banks 存放银行同业的款项
8nTdZu amount due from banks abroad 存放海外银行同业的款项
bJB* w amount due from holding companies 控股公司欠款
*lyRy/POB amount due from local banks 存放本港银行同业的款项
y<^h M6S?Z amount due to banks 银行同业的存款
i)[~]D.EH8 amount due to banks abroad 海外银行同业的存款
Q32GI,M%B amount due to holding companies 控股公司存款
D'
`[y amount due to local banks 本港银行同业的存款
DIWcX<s amount due to outport banks 外埠银行同业的存款
@O| l A amount for note issue 发行纸币的款额
!$!"$-5 amount of bond 担保契据的款额
TL@{yJ;s amount of consideration 代价款额
,%]x T>kH amount of contribution 供款数额
fH 0&Wc3yC amount of indebtedness 负债款额
R QCKH]&! amount of principal of the loan 贷款本金额
bd yIt)tK+ amount of rates chargeable 应征差饷数额
@\Yu?_a amount of share capital 股本额
V3[>^ZCA amount of sums assured 承保款额
x<>I n"QV amount of variation 变动幅度
3M[5_OK amount of vote 拨款数额
rlSflcK\\( amount payable 应付款额
|c:xK{Ik amount receivable 应收款额
TN.&FDqC9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N=;VS- analysis 分析
N Bpf ancillary risk 附属风险
6@J)k V annual account 周年帐目；周年帐目报表；年度决算；年结
L7B(abT9e annual accounting date 年结日期
F17nWvF annual allowance 每年免税额；年积金；年度津贴；年津
=Cp}iM annual balance 年度余额
F2Co Xe7 annual disposable income 每年可动用收入
'
4 K f annual estimates 周年预算
+$D~?sk annual fee 年费
? q hme annual general meeting 周年大会
qj<_* annual growth rate 年增率；每年增长率
ek]CTUl* annual long-term supplement 长期个案每年补助金
Zl7m:b2M annual pensionable emolument 可供计算退休金的年薪
_.BX#BIF annual report 年报
QE~#eo Annual Report on the Consumer Price Index 《消费物价指数年报》
/;xmM 2B' annual return 周年报表；周年申报表；每年报税表格
T^.W' Annual Return Rules 《周年报表规则》
c{cJ>d 0 annual review of consumer prices 每年消费物价回顾
6Ej@;]^^- annual roll-forward basis 逐年延展方式
xyRZ
v]K1 annual salary 年薪
2w6 7 >w\ annual statement 年度报表；年度决算表
3QD##Wr^ 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
v`9n'+h-c6 annuitant 年金受益人
<rFKJ^ B annuity 年金
Uv(Uj3D annuity contract 年金合约
^6Y:9+ annuity on human life 人寿年金
S`&YY89{& antecedent debt 先前的债项
hFr?84sAd ante-dated cheque 倒填日期支票
M;F&Ix anticipated expenditure 预期开支
2z[A&s_ anticipated net profit 预期纯利
?o.Q anticipated revenue 预期收入
&#qy: anti-inflation measure 反通货膨胀措施
EFS 2 zU anti-inflationary stance 反通货膨胀立场
^FN(wvqb8 apparent deficit 表面赤字
\F8*HPM=* apparent financial solvency 表面偿债能力
$K*&Wdo apparent partner 表面合伙人
tJ@5E^'4 application for personal assessment 个人入息课税申请书
\k)(:[^FY application of fund 资金应用
|csR"DO qz application to release as liquidator and to destruct the books of accounts and documents
.+Fh,bNYK 申请免除清盘人职务及毁灭帐簿与文件
mLL?n) appointed actuary 委任精算师
J;cTEB appointed auditor 委任核数师；委任审计师
V-%A m appointed trustee 委任的受托人
"+:~#&r appointer 委任人
5b-: e? | apportioned pro rata 按比例分摊
m\?H
< o0 apportionment 分配；分摊
cQldBc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l]v>PIh~N apportionment formula 分摊方程式
Bj IKs~CT apportionment of estate duty 遗产税的分摊
KsBi<wY appraisal 估价；评估
RE}$(T= appreciable growth 可观增长
*WpDavovyB appreciable impact 显着影响
i& y bvTl appreciable increase 可观增长
=)9@rV&~ appreciation 增值；升值
1b -_![&]1 appreciation against other currencies 相对其他货币升值
h ?ZxS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U> s$}Y:+Z appreciation tax 增值税
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}=&d appropriation 拨款；拨用；拨付
7iBN!"G0 appropriation account 拨款帐目
p@+r&Mg%W" Appropriation Bill 拨款法案
a'2^ kds appropriation-in-aid system 补助拨款办法
#Jqa_$\. approved assets 核准资产
o `N /w approved basket stock 认可一篮子证券
?O <D&CvB approved budget 核准预算
cN\Fgbt approved charitable donation 认可慈善捐款
{expx<+4F approved charitable institution 认可慈善机构
1C' _I approved currency 核准货币；认可货币
Z/hgr|&} approved estimates 核准预算
\,5OPSB approved estimates of expenditure 核准开支预算
O5eTkKUc approved overseas insurer 核准海外保险人
FOx&'dH %@ approved overseas trust company 核准海外信托公司
O$,MdhyX C approved pooled investment fund 核准汇集投资基金
>|@ i8?|E approved provident fund scheme 认可公积金计划
8RJ^e[?o( approved provision 核准拨款
NLA/XZ approved redeemable share 核准可赎回股份
W6 U**ir. approved regional stock 认可地区性证券
`c~J&@| approved retirement scheme 认可退休金计划
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`0m[* approved subordinated loan 核准附属贷款
zs~v6y@ arbitrage 套戥；套汇；套利
k2cC:5Xf3 arbitrageur 套戥者；套汇者
(+ibT;!] arbitrary amount 临时款项
~t-!{F arrangement 措施；安排；协定
Vy7o}z` arrears 欠款
`gFE/i18 arrears of pay 欠付薪酬
~'<ca<Go| arrears of revenue 逾期未收税款；逾期未收的帐项
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$Ea1M articles of association 组织章程；组织细则；组织章程细则
N\9 Wxz$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<| MF\D' ascertainment of profit 确定利润
QZs ]'*=# "Asia Clear" “亚洲结算系统”
aEW sr u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5p7?e3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$0 6[D91' Asian Development Fund [ADF] 亚洲发展基金
%}=:gF Asian dollar bond 亚洲美元债券
QFtf.")[.
Asian dollar market 亚洲美元市场
<4|/ AF*> Asian dollar rate 亚洲美元利率
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#WT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
efu'PfZ`& asked price 沽盘；喊价；索价；卖方报价
n$O[yRMI[ assessable income 应评税入息
E 'O[E = assessable loss 应评税亏损
zZax![Z assessable profit 应评税利润
t+?m<h6w;l assessable value 应评税值
7A mnxFC assessed profit 估定利润
9Oe~e assessed value 经评估价值
q/lQEfR assessment 评税；评定；估价；评税单
?' :v): J} assessment number 评税编号；估价编号
"$Mz>]3&q assessment of additional tax 补加税评税
jJK`+J,i}X assessment of performance 业绩评估；实绩评价
Q'B2!9=LB Assessor 评税主任
6*\WH % asset price bubbles 资产价格泡沫
5m]N%{<jAB asset-backed securities 具资产保证的证券
GZwz4=` assets accretion 资产增值
(6Tvu5*4U assets and liabilities 资产与负债
6S GV}d Ax assets betterment statement 资产递增表；资产改进表
5v`[c+@F assets lending 实物放款；有抵押贷款
(:P-ef$]C assets of the company passing on the death 死者去世时转移的公司资产
Gjh8>( assets pledged as security for liabilities 用作负债抵押的资产
< X b B; assets portfolio 资产投资组合
mhDC1lXF assets price 资产价格
v{[:7]b_= assets quality 资产质素
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:'X Gk@ assets realization 资产变现
i l5Qo assets refinancing arrangement 资产再集资安排
DQy<!Wb+ assets securitization 资产证券化
bk}'wcX<+] assets situated outside Hong Kong 在香港以外地方的资产
p9` !.~[ assets stripping 削减资产；拆卖资产
- E(0}\ assets value 资产值
Glw_<ag[ assignee 承让人
qTuQ]*[- assignment 转让；转让书；转让契
._i|+[ assignment of interest 权益转让
~>"m`Q&[ assignment of letters patent and trade mark 专利证书及商标转让
zvgy$]y'\ assignment of property 物业转让；物业转让书
! Enq2 assignment right 转让权
3~o#1*-> assignor 转让人
(/a#1Pd& associate 有联系的人；有关连人士；相联者；合伙人；联系人
;LXwW(_6d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0Ky tg\p} associate member 附属会员
lIUaGz| associated body corporate 相联法人团体
2]}4)_&d<e associated company 相联公司；联属公司
s1GR!*z> associated corporation 相联法团
N a $eeM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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.U5 公认会计师公会〔英国〕
DQ*T2 *L Association of Futures Exchange Brokers 香港期货经纪协会
.;$Ub[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kR,ry:J- association of underwriters 承保人组织
rd:WF(] assumption of control 接管
^kO+NH40 assurance 担保；保险；转易；转易书
+>}LT_ assurance of interest 权益的转易
``?79 MJ5 at 19XX price 按一九ＸＸ年价格计算
Nm7YH@x*o at a discount 按赔价计算；按贴水价格计算；打折扣
Z)^1~!w0 at a premium 按溢价计算；按升水价格计算
l{o,"P" at call 通知付款；按通知
PptVneujI at constant market price 按固定市价计算
R9z:K_d, at constant price 按固定价格计算
6Lb(oY}\3 at cost 按成本计算
?XIB\7} at current market price 按当时市价计算；按现时市价计算
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kD4E= at current price 按当时价格计算；按现时价格计算
Ht9QINo at factor cost 按要素成本计算；按生产要素成本计算
*t%Z'IA at money-of-the-day price 按付款当日价格计算
[` 4 at or better 按指定或较佳价位〔买卖指令〕
0 ;O e&Y at par 按面值计算；平价
yCvP-? 2 at sight 见票即付
srCpgs]h at the close 按收市盘
77b^d9! ~ at the opening 按开市盘
]T:a&DHC attestation 见证；见证条款
b$;qtfJG at-the-money option 平价期权
_@5|r|P> attorney 受权人；受托代表人
vk0b b3){D attornment 新拥有人承认书
0Fw4}f .o attributable profit 可归属利润
DEw>f%&4 attributable share value 可归属股份价值
tP][o494\& Auckland Stock Exchange 奥克兰证券交易所
B%^W$7
q auction 拍卖
.mbqsb]&Y auctioneer 拍卖商
@u @~gEt audit 审计；核数
9] Fi2M Audit Commission 审计署
2rV]n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
OAauD$Hh 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〕
\_]X+o; audit review 帐目审查
SNJSRqWL/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dM=45$\q audited account 审计帐目；经审计的帐目
J6I:UML audited annual account 经审计的周年帐目
jP{&U&!i audited balance sheet 经审计的资产负债表
yiw4<]{IX auditor 核数师；核数主任；审计师
`+m:@0&L auditor's certificate 核数师证明书；审计师证明书
y '[VZ$^i auditor's report 核数师报告；审计师报告
Gl"|t't( Aussie bond 澳元债券
xwF mY'o austerity budget 紧缩预算
3Cw}y55_y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%vil ~NU Australia All Ordinaries Index 澳洲所有普通股票指数
YSh@+AN Australian Dollar [AUD] 澳元
0,/I2!dF? Australian Options Market 澳大利亚期权市场
jQrj3*V Australian Securities Commission 澳洲证券事务监察委员会
85T"(Hh T Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yT~rql Australian Stock Exchange 澳大利亚证券交易所
OUk"aAo Austrian Schilling [ATS] 奥地利先令
-3K01p authentication 认证；鉴证
-tZ~&1" authority to purchase 委托购买证；委购书
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95"] authorization 认可；核准；授权；授权书
@jxP3:s authorization by direction 指示授权
R b!y(&>v authorization by instruction 指令授权
l0 8vF$k|d authorization by warrant 令状授权
02_+{vk! authorization of unit trust 单位信托的认可
mCyn : + authorized agent 指定代理人
D3B] authorized capital 法定资本
7 x'2 authorized clerk 出市员
]9N&I/- authorized dealer 认可交易商
#CV]S4/^ authorized financial institution 认可财务机构
r~z'QG6v/ authorized fund 认可基金
iInWw"VbKe authorized fund house 获授权的基金公司；认可基金公司
W c Gg authorized institution 认可机构
4{@{VsXN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BsU}HuQZQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N; '] & f authorized insurer 获授权保险人；获认可承保人
njc-=o authorized investment 特准投资项目
RR+{uSO,t authorized person 获授权人
B[k=6EU8k authorized representative 获授权代表
,$} xPC authorized share capital 法定股本
uGv|!UQw automated quotation system 自动报价系统
{Q}F.0Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Mg~4) DW] 自动交易系统〔香港期货交易所有限公司〕
yQ)&u+r automatic adjustment mechanism 自动调整机制
A;<wv>T automatic adjustment system 自动调整系统
gYCr,-_i Automatic Clearing House 自动票据交换所
?<`oKBn automatic exchange rates accumulation system 自动化汇率累集系统
:h(` eC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)q66^% ;S automatic teller machine [ATM] 自动柜员机
35Yf,@VO autopay 自动转帐
s+? 2oPa available assets 可用资产
gBky ZK available fiscal reserve 现存财政储备
.g 3=L available profit 可用利润
&7i&"TNptP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2t4\L3 average 平均；平均数；海损
Mf2F LrAh average basic salary 平均基本薪金
E.Q]X]q average consumer expenditure 平均消费开支；一般消费开支
|AH>EXhv average cost 平均成本
:KgH7s} average cost of land production 增辟土地平均成本
DXo ]O}VF average daily turnover 平均每日成交额
S,j. ?u*! average daily wage rate 平均每日工资率
f S[-K?K average expenditure pattern 平均开支模式
@c- average growth rate 平均增长率
+fvD1xHI average net fixed assets 固定资产平均净值
q Jag >OY average of relatives 相对价格平均数
m):*>o55 average price 平均价格
/Kd7# @ average propensity to consume 平均消费倾向；一般消费倾向
l n\qvD_ average propensity to save 平均储蓄倾向；一般储蓄倾向
b[GhI+_ average rate 平均率
m<49<O6o average revenue 平均收入；平均收益
RC/45:hZZ average stock 平均库存；平均存货
}jUsv8`}8R average yearly rent 平均年租
f~F{@),acZ avoidance of double taxation 避免双重课税
_1NK9dp: avoidance of tax 避税
