A:
&?xtmg< d A share Ａ股；甲类股份
z/WGL abatement of tax 减税；减扣免税额
X -=M>H^ ABN AMRO Bank N.V. 荷兰银行
u35"oLV6}# above-the-line expenditure 线上项目支出；经常预算支出
DV>;sCMJ % above-the-line receipt 线上项目收入；经常预算收入
LU @1Gol ABSA Asia Limited 南非联合亚洲有限公司
]vV)$xMX absolute change 绝对数值变更
Q$k#q<+0 absolute expenditure 实际开支
B
o%Sl absolute guideline figure 绝对准则数字
SY@;u<Pd absolute interest 绝对权益
jlqSw4_ absolute order of discharge 绝对破产解除令
E1w8d4P,G absolute profit margin 绝对利润幅度
c7[Ba\Cr4h absolute value 实值；绝对值
gg#lI| absolutely vested interest 绝对既得权益
79o=HiOF99 absorbed cost 已吸收成本；已分摊成本
\W= Z`w3 absorption 吸收；分摊；合并
2BT+[ absorption rate 吸收率；摊配率；分摊率
JnqP`kYbTE ACB Finance Limited 亚洲商业财务有限公司
LZ&I<ID`- acceptable form of reciprocity 合理的互惠条件
udc9KuR@ acceptable rate 适当利率；适当汇率
'w<^4/L Q acceptance agreement 承兑协议
^LXsU]
R acceptance for honour 参加承兑
3Tw9Uc\vT acceptor 承兑人；接受人；受票人
0~[M[T\ acceptor for honour 参加承兑人
'V <ZmJ2 accident insurance 意外保险
0 ;OZ|;Z Accident Insurance Association of Hong Kong 香港意外保险公会
~Dw%
d; accident insurance scheme 意外保险计划
n\ BV*AH accident year basis 意外年度基准
0pH$Mk Q accommodation 通融；贷款
@~5Fcfmm accommodation bill 通融票据；空头票据
3rJ LLYR accommodation party 汇票代发人
MJH> rsTQ account balance 帐户余额；帐户结余
^Q+z^zlC account book 帐簿
0G Q8} r account collected in advance 预收款项
6g#E/{kQw account current book 往来帐簿
X(8L hsP account of after-acquired property 事后取得的财产报告
iO18FfM_ account of defaulter 拖欠帐目
nYv keT account payable 应付帐款
Lm1JiP s d account payee only [A/C payee only] 只可转帐；存入收款人帐户
_)YB*z5 account receivable 应收帐款
U 17=/E account receivable report 应收帐款报表
Dk2Z l account statement 结单；帐单；会计财务报表
*%atE account title 帐户名称；会计科目
l0Z K) accountant's report 会计师报告
SD@ 0X[ Accountant's Report Rules 会计师报告规则
?=-/5A4K accounting and auditing procedure 会计与审计程序；会计与核数程序
y4=T0[
V Accounting Arrangements 《会计安排》
];=|))ky" accounting basis 会计基础
;WrG\R/| accounting by Official Receiver 破产管理署署长呈交的帐目
W ?ghG Accounting Circular 《会计通告》
O9ro{ k accounting class 会计类别
KilN`?EJ accounting date 记帐日期；会计结算日期
Znh;#%n| accounting for money 款项核算
G<`(d@g Accounting Officer 会计主任
o,0
Z^"| accounting period 会计报告期；会计期
R'atg
9 accounting policy 会计政策；会计方针
fI=p^k: accounting practice 会计惯例
G$CSZrP. accounting principle 会计准则
\-[ >bsg accounting record 会计记录
lKqFuLHwF accounting report 会计报告
t.bM]QU!1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?hURNlR_Q Accounting Society of China 中国会计学会
*7L1SjZw accounting statement 会计报表
~~t >; accounting system 会计制度；会计系统
]xJ. OUJy accounting transaction 会计事项；帐务交易
/,$V/q+ accounting treatment 会计处理
+<B"g{dLuX accounting year 会计年度
4((p?jb C accretion 增值；添加
Tn\{*A accrual 应计项目；应累算数目
;Cty"H, accrual basis 应计制；权责发生制
)g]A
'A= accrual basis accounting 应计制会计；权责发生制会计
i`iR7UmHeR accrue 应累算；应计
j*GS')Cm accrued benefit 应累算利益
|}X[Yg=FG accrued charges 应计费用
!i@A}$y accrued cumulative preference share dividend 应累算的累积优先股股息
WK#%G accrued expenses 应累算费用
7pnlS*E. accrued interest payable 应付利息；应计未付利息
I@#IXH?6 accrued interest receivable 应收利息；应计未收利息
,WW=,P accrued right 累算权益
`ooHABC accruing profit 应累算的利润
%ca` v;]. accumulated fiscal reserve 累积财政储备
6J$I8b#/ accumulated profit 累积利润；滚存溢利
_?I*::
I accumulated reserve 累积储备
#)S&Z><< accumulation of surplus income 累积收益盈余
7lwFxP5QT acquired assets 既得资产
aQ &K a acquisition 收购；购置；取得
N6%L4v8-}X acquisition cost 购置成本
cBZJ acquisition expenses 购置费用
5HY0 *\ acquisition of 100% interest 收购全部股权
g-m,n=qu acquisition of control 取得控制权
%):pfM;b acquisition of fixed assets 购置固定资产
h2?\A% acquisition of shell “买壳”
q$K}Fm1C acquisition price 收购价
qH d7C3 act of God 天灾
taO(\FOm acting partner 执事合伙人
3RFU active market 买卖活跃的市场；交投畅旺的市场；旺市
53bVhPGv active partner 积极参与的合伙人
Wdj|RKw active trading 交投活跃
y DRi actual circulation 实际流通
^B7Ls{ actual cost 实际成本
,*m|Lt%;R actual expenditure 实际开支；实际支出
g{2~G6%;0 actual income 实际入息；实际收入；实际收益
G6JP3dOT actual market 现货市场
~Ra8(KocD actual price 现货价；实际价格
q{f (T\ actual profit 实际利润
rD !GEU actual quotation 实盘；实际价位；实际报价
'cc{sjG actual year basis 按实际年度计算
"\5 T
6 actuals 实货
GsiKL4|mj actuarial investigation 精算调查
s l P>; actuarial principle 精算原则
\
*g3j actuarial report 精算师报告
1vJj?Uqc Actuarial Society of Hong Kong 香港精算学会
3h A5"G+7 actuarial valuation 精算师估值
95 ix~cH3q actuary 精算师
T Wfk r ad referendum agreement 暂定协议；有待覆核的协定
Ya!P V&"Z ad valorem duty 从价税；按值征税
<l eE.hhf. ad valorem duty system 从价税制
;Qc^xIPy ad valorem fee 从价费
_E/ ad valorem tariff 从价关税
"2 :zWh7| additional allowance 额外免税额
yOk{l $+ additional amount for unexpired risk 未过期风险的额外款额
Jq8v69fyQ additional assessable profit 补加应评税利润
/^X)>1)j additional assessment 补加评税
-%V~ 1 additional commitment 额外承担
0eK>QZ_ additional commitment vote 额外承担拨款
oc[z dIk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!> GDp >0 additional dependent parent allowance 供养父母额外免税额
um2} XI additional provision 额外拨款
W q }W )E additional stamp duty 附加印花税
nmyDGuzk additional tax 补加税罚款；补加税款
pP#|: % Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e ]{=#
adjudged bankrupt 被裁定破产
>Dz8+y adjudicated bankrupt 裁定破产人
jI<_(T adjudication fee 裁定费；评定印花税额手续费；评估契据费
{*<%6? adjudication of bankruptcy 裁定破产；宣告破产
82 o|(pw adjudication of insolvency 裁定无力偿还债务
sN MF(TY adjusted actual 经调整的实数；调整后的实数
S?c<Lf~W adjusted current assets 经调整的流动资产；调整后的流动资产
WKw YSbs( adjusted figure 经调整的数字；调整后的数额
3|EAOoWnK adjusted liabilities 经调整的负债；调整后的负债
h&~9?B adjusted loss 经调整的亏损；调整后的亏损
2 ~V"[26t 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
\zOsq5} adjusted profit 经调整的利润；调整后的利润
k(@W
z>aCv adjusted surplus 经调整的盈余额；调整后的盈余额
]a[2QQ+g adjusted value 经调整的价值；调整后的价值
]M~ 7L[ adjustment 调整；修订；理算〔保险〕
u0qTP] adjustment centre 调剂中心
] 8 <`&~a adjustment lag 调整过程的时间差距；调整时差
ZQ -6n1O adjustment mechanism 调整机制
m SO7 r F adjustment of loss 亏损调整
sG^{
cn adjustment process 调整过程；调整程序
C@pn4[jTl adjustment range 调整幅度
19%zcYTe administered exchange rate 受管制汇率
C3
BoH& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d vo|9 > administration expenses 行政费用
lB!M;2^)X administration fee 手续费；行政费
gQ<{NQMzvd administration in bankruptcy 破产管理
Xxj<Ai 2 administration order 遗产管理令
4RH>i+)pS\ administrator 管理人；遗产管理人
5s> >]
.% administrator of the estate 遗产管理人
B ^{~,' admission of debt 债项承认书
HC6v#-( `{ admission of proof 接纳债权证明
(aq-aum-I advance 放贷款项；垫付款项；预支款项；预付款项
4i<GqG advance account 暂支帐目；预付款帐户
#wkSru&LS advance compensation 预付补偿金
ZQ' |B advance from shareholder 股东垫款
hb9HVj advance pending reimbursement 预支以待日后付还
0vMKyT3 c advanced economy 先进经济体系
vTL/% SJ8 advancement 预付；预付财产
`_BmVms advances warrant 垫款令
BbPRPkV advancing 贷出
[ e{D adverse balance 逆差
sN) xNz adverse exchange 逆汇
en6; I[\ advertisement addressed to shareholders 在报章刊登的致股东通告
:Smyk.B2! advice for collection 托收通知书
Q9;VSF) advice of drawing 提款通知书；汇票通知书
*Y!RU{w+Z advice of payment 付款通知
b~<:k\EE Advisory Committee [Securities and Futures Commission]
f >&*%[fw 谘询委员会〔证券及期货事务监察委员会〕
*<}R=X . Advisory Committee on Diversification 经济多元化谘询委员会
46B 'Ec affidavit 誓章；遗产申报誓章
Q :'r
p affidavit of no receipt 述明无收款的誓章
BH}M]<5 affiliate 联号；联营公司；附属公司
tGSX TF}G affiliated company 附属公司；联号；联营公司
*_H]?& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<$C3]
=2 affordability 负担能力
/)?q D African Development Bank [AfDB] 非洲开发银行
?D(aky#cyc after-acquired property 事后取得的财产
%MCS_'N
J after-hours dealing 市后交易
voJJoy% after-tax profit 税后盈利；税后利润；税后溢利
7I;0 %sVQ{ agency agreement 代理协议
j9-.bGtm?. agency expenses 代理机构的开支
BA8!NR| agency fee 代理费
AOz~@i^ Agency Law 《代理法》
E!>MJlA:k6 agent 代理人；承销人
EiyHZ agent of company 公司代理人
%MEWw agent's fee 代理人费；经纪费
+"|TPKas aggregate 总计；总数；总体数字
<)"i' v $ aggregate amount 总款额；总额
D z[ ,; aggregate assets and liabilities 总体资产与负债
Ylgr]?Db* aggregate at constant price 按固定价格计算的总体数字
j+>N&.zs aggregate demand 总需求
R 0G!5>1i aggregate gross position 总持仓量
qc a=a } aggregate limit 总限额
Pu 'NSNT aggregate of salaries tax 合计薪俸税
;*d?Qe : aggregate performance 总体表现；总体业绩
sLSH`Xy?5 aggregate supply 总体供应
d ]#`?} aggregate surplus 总盈余
: b!&Xw $ aggregate total 整体总额
9%m^^OOf aggregate value 总值；合计价值
xU(b: D Z aggregated basis 合计基准
st >%U9 aggregated net chargeable income 合计应课税入息实额
\ tP*Pz aggregation 合并计算；合计；总和
^b^ buCYw aggregation of incomes of husband and wife 夫妇入息合并计算
FV/lBWiQQ aggregation of property 财产的总和
0C6T>E7 agio 差价；贴水
7y$U$6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
3 FMYs&0r4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Qtt3;5m 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|D [LU[<C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Or55_E 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
zy|h1 .gd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qa4j>; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hZ')<@hNP agreement for a settlement 授产协议
pr1kYMrqri agreement for assignment 转让协议
dqi31e{*2\ agreement for sale 售卖协议；买卖协议
EOS[MjX+J agreement for sale and purchase 买卖协议
1bjWWNzQA agreement for the payment of interest 支付利息协议
@ 0/EKWF agreement for the repayment of money 还款协议
GC(QV}9z" agreement of reinsurance 再保险协议
#IJ6pg>K Agricultural Bank of China 中国农业银行
X + /^s) air passenger departure tax 飞机乘客离境税
\KKE&3= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{s=c!08= airport tax 机场税
^S(QvoaQ alcohol duty 酒精税
DU-dIq i alienation 让与；让渡；转让
o@ L
'| #e alimony 生活费；赡养费
(? i4P5s[! All Ordinaries Index [AOI] 所有普通股指数
e488}h6#m all risks 全险；综合险
K
28s<i` All Sales Record for Stock Market 《股票市场成交报告》
|EY1$qItid Allied Capital Resources Limited 新联财务有限公司
&y-z[GR[{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D}N4*L1 allocation letter 拨款信件
*q@3yB} allocation of fund 分配款项；预留款项
db>"2EE allocation of profit 利润分配；溢利分配
S7@/d HN allocation warrant 拨款令
R_vK^Da allotment 分配；配股
Sae*VvT6 allotment notice 股份配售通知；配股通知
N,*'")k9 allotment of shares 股份分配
vtc%MG1 allowable 可获宽免；免税的
N37CAbw0 allowable business loss 可扣除的营业亏损
U?
;Q\=> allowable expenses 可扣税的支出
#E#@6Zom T allowance 免税额；津贴；备抵；准备金
fVi[mH0=+ allowance for debts 债项的免税额
MOm+t]vq1 allowance for depreciation by wear and tear 耗损折旧免税额
z9v70
q allowance for funeral expenses 殡殓费的免税额
y!|4]/G]?t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+=*ND<$n/E allowance for repairs and outgoings 修葺及支出方面的免税额
S$a.8Xh allowance to debtor 给债务人的津贴
ET%F+ alteration of capital 资本更改
R' '2o_F6 alternate trustee 候补受托人
?`75ah amalgamation 合并
(@=h(u . ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7Q~$&G ambit of charges 征税范围；收费范围
*9`k$' amended valuation 经修订的估值
A[^k4 > American Commodities Exchange 美国商品交易所
gm1RQ^n,@. American Express Bank Limited 美国运通银行
DW )X3A(^ American Stock Exchange 美国证券交易所
MFipX E! amortization 摊销
H)Z$j&S{ amount due from banks 存放银行同业的款项
?Iag-g9#=m amount due from banks abroad 存放海外银行同业的款项
j#YVv c% amount due from holding companies 控股公司欠款
V}JBv$+ko amount due from local banks 存放本港银行同业的款项
TeyFq0j@' amount due to banks 银行同业的存款
l vBcEg amount due to banks abroad 海外银行同业的存款
{5+ 39=( amount due to holding companies 控股公司存款
(R9"0WeF amount due to local banks 本港银行同业的存款
Gc;-zq amount due to outport banks 外埠银行同业的存款
/sqfw,h@ amount for note issue 发行纸币的款额
f*^bV_ amount of bond 担保契据的款额
q V vnl amount of consideration 代价款额
-WGlOpg0; amount of contribution 供款数额
fe}RmnAC amount of indebtedness 负债款额
"kKIv|` amount of principal of the loan 贷款本金额
tv; ?W=&P amount of rates chargeable 应征差饷数额
l>("L9 amount of share capital 股本额
-.-@|*5 amount of sums assured 承保款额
4z^~,7J^ amount of variation 变动幅度
5H(
]"C amount of vote 拨款数额
Ft_g~]kZo amount payable 应付款额
FR\r/+n:t0 amount receivable 应收款额
g O8~$Aj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#(Yd'qKo analysis 分析
'Hu+8,xA ancillary risk 附属风险
%Siw> annual account 周年帐目；周年帐目报表；年度决算；年结
MYVb ! annual accounting date 年结日期
SUL\|z`5 annual allowance 每年免税额；年积金；年度津贴；年津
oq (W| annual balance 年度余额
@scSW 5+ annual disposable income 每年可动用收入
?gjkgCbC# annual estimates 周年预算
ler$HA%F] annual fee 年费
W~s:SN annual general meeting 周年大会
_6]tbni?v annual growth rate 年增率；每年增长率
Mv:\T%] annual long-term supplement 长期个案每年补助金
t{Ks}9B annual pensionable emolument 可供计算退休金的年薪
%PPkT]~\ annual report 年报
2Ic)]6z
R Annual Report on the Consumer Price Index 《消费物价指数年报》
CYM>4C~>JW annual return 周年报表；周年申报表；每年报税表格
e'fo^XQn[ Annual Return Rules 《周年报表规则》
6 I43a1[s annual review of consumer prices 每年消费物价回顾
cq/@ng*o annual roll-forward basis 逐年延展方式
gmOP8.g annual salary 年薪
aED73:b annual statement 年度报表；年度决算表
Z'd]oNF 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
%d
/]8uO annuitant 年金受益人
EV;"]lC9 annuity 年金
{9~3y2: annuity contract 年金合约
Ctk1\quz annuity on human life 人寿年金
,,?X Gx antecedent debt 先前的债项
p.,`3"C1 ante-dated cheque 倒填日期支票
P|a|4Bb+fW anticipated expenditure 预期开支
d-I=x pB anticipated net profit 预期纯利
D8b9 T.[( anticipated revenue 预期收入
_#
&_`bZH anti-inflation measure 反通货膨胀措施
q{!ft9|K\d anti-inflationary stance 反通货膨胀立场
?` 2z8uD/ apparent deficit 表面赤字
8C I\NR{x8 apparent financial solvency 表面偿债能力
:aD_>,n apparent partner 表面合伙人
V)I Tk \ application for personal assessment 个人入息课税申请书
<co:z<^lqu application of fund 资金应用
*QoQ$alHH application to release as liquidator and to destruct the books of accounts and documents
A'*#UYn( 申请免除清盘人职务及毁灭帐簿与文件
LDDt=HEY4 appointed actuary 委任精算师
2=| Ks]<P appointed auditor 委任核数师；委任审计师
Jb)xzUhES appointed trustee 委任的受托人
mw83 pU6 appointer 委任人
'"6*C*XS apportioned pro rata 按比例分摊
8]4W@~c apportionment 分配；分摊
xk^`4; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/ 8 /N apportionment formula 分摊方程式
mlz|KI~\F; apportionment of estate duty 遗产税的分摊
HrRw appraisal 估价；评估
S4!B;,?AxN appreciable growth 可观增长
}3-`e3 appreciable impact 显着影响
&b]_#c appreciable increase 可观增长
j(c; r> appreciation 增值；升值
O81'i2M J9 appreciation against other currencies 相对其他货币升值
"~"=e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_iu^VK,} appreciation tax 增值税
k?Njge6@ appropriation 拨款；拨用；拨付
R-Y 7I appropriation account 拨款帐目
iS`ok Appropriation Bill 拨款法案
6s$h _$[X appropriation-in-aid system 补助拨款办法
? ~oc4J*>( approved assets 核准资产
:S+Bu*OyH approved basket stock 认可一篮子证券
0.B'Bvn=s2 approved budget 核准预算
1W7ClT_cQ approved charitable donation 认可慈善捐款
"_\77cqpTh approved charitable institution 认可慈善机构
c7R6.T approved currency 核准货币；认可货币
!]&+g'aC3 approved estimates 核准预算
LXRIo2ynuw approved estimates of expenditure 核准开支预算
o3le[6C/8= approved overseas insurer 核准海外保险人
A=np ?wc approved overseas trust company 核准海外信托公司
8(H!iKHe approved pooled investment fund 核准汇集投资基金
o\nFSG kn approved provident fund scheme 认可公积金计划
Bey9P)_Of approved provision 核准拨款
o9Tsyjbj approved redeemable share 核准可赎回股份
gbu)bqu2x approved regional stock 认可地区性证券
mqiCn]8G approved retirement scheme 认可退休金计划
0 R>!jw approved subordinated loan 核准附属贷款
O#)YbaE arbitrage 套戥；套汇；套利
ra1_XR} arbitrageur 套戥者；套汇者
{G=|fgz arbitrary amount 临时款项
?%b#FXA arrangement 措施；安排；协定
r$,Xv+} arrears 欠款
U bh)}G,Mg arrears of pay 欠付薪酬
)OFf nKh arrears of revenue 逾期未收税款；逾期未收的帐项
fD 2 N} articles of association 组织章程；组织细则；组织章程细则
q oz[x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VrJf g ascertainment of profit 确定利润
5zF$Q {3 "Asia Clear" “亚洲结算系统”
,F=FM> o Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X6r3$2! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,oJ$m$(Lj Asian Development Fund [ADF] 亚洲发展基金
F 2Mxcs* M Asian dollar bond 亚洲美元债券
H )X&5E Asian dollar market 亚洲美元市场
y`pgJO Asian dollar rate 亚洲美元利率
{7E pljH@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w%%*3[--X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J #;|P-pt asked price 沽盘；喊价；索价；卖方报价
]5e|W Q>*X assessable income 应评税入息
zTw<9 Nf assessable loss 应评税亏损
Q|7 m9 ~ assessable profit 应评税利润
"?'9\ <> assessable value 应评税值
M|UCV_omN assessed profit 估定利润
ZU l-&P_X assessed value 经评估价值
ye4GHAm,p assessment 评税；评定；估价；评税单
4?c0r C < assessment number 评税编号；估价编号
/LG } nY assessment of additional tax 补加税评税
<4-g2.\ assessment of performance 业绩评估；实绩评价
>|1-o;UU Assessor 评税主任
H^jcW wy: asset price bubbles 资产价格泡沫
Lv>O BHD asset-backed securities 具资产保证的证券
h~ehZJys assets accretion 资产增值
,be$ ~7qS assets and liabilities 资产与负债
</2Cn@ assets betterment statement 资产递增表；资产改进表
/ LLo7" assets lending 实物放款；有抵押贷款
RH;A|[7T& assets of the company passing on the death 死者去世时转移的公司资产
7H?lR~w assets pledged as security for liabilities 用作负债抵押的资产
R 3*{"!O assets portfolio 资产投资组合
K!v\r"N assets price 资产价格
{@[#0gPH assets quality 资产质素
@= {
qy} assets realization 资产变现
pwA~?$B1 assets refinancing arrangement 资产再集资安排
Y"TrF(C assets securitization 资产证券化
P6`LUy z3 assets situated outside Hong Kong 在香港以外地方的资产
bj@f<f` assets stripping 削减资产；拆卖资产
NH+N+4dEO assets value 资产值
D_BdvWSxj assignee 承让人
<Kk?BR xi assignment 转让；转让书；转让契
Xc<Hm assignment of interest 权益转让
RAA,%rRhu( assignment of letters patent and trade mark 专利证书及商标转让
43*;" w= assignment of property 物业转让；物业转让书
UW{C`^?=B assignment right 转让权
-+: t%A? assignor 转让人
D&D- E~b^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
)g ?'Nz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z OqD.=O( associate member 附属会员
LRSt >;
M associated body corporate 相联法人团体
L#N ]1#; associated company 相联公司；联属公司
*56q4 \1 associated corporation 相联法团
Sd\oL*lN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5-: H 公认会计师公会〔英国〕
`~ h8D9G Association of Futures Exchange Brokers 香港期货经纪协会
Mz;KXP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xv xrz{ association of underwriters 承保人组织
,E2c 9V' assumption of control 接管
Q 34-a"6) assurance 担保；保险；转易；转易书
Q$Q:Jm53 assurance of interest 权益的转易
YOUX at 19XX price 按一九ＸＸ年价格计算
~oRT@ E at a discount 按赔价计算；按贴水价格计算；打折扣
H5be 5 at a premium 按溢价计算；按升水价格计算
C-/+n5 J at call 通知付款；按通知
Sre:l'. at constant market price 按固定市价计算
)O>M~ at constant price 按固定价格计算
Q!h+1fb at cost 按成本计算
y)3OQ24 at current market price 按当时市价计算；按现时市价计算
xj JoWB at current price 按当时价格计算；按现时价格计算
VI)hA
^ S at factor cost 按要素成本计算；按生产要素成本计算
SU( J at money-of-the-day price 按付款当日价格计算
xN6}4JB at or better 按指定或较佳价位〔买卖指令〕
a@#<qf8g at par 按面值计算；平价
+#6f)H(P] at sight 见票即付
R xc at the close 按收市盘
G9CL}=lJ, at the opening 按开市盘
J!yK/*sO, attestation 见证；见证条款
M[L@ej at-the-money option 平价期权
8]WcW/1r ! attorney 受权人；受托代表人
s 4n<k]d attornment 新拥有人承认书
i1!Y { attributable profit 可归属利润
0,6! 6>BOT attributable share value 可归属股份价值
wIF)(t-): Auckland Stock Exchange 奥克兰证券交易所
\ (U|& auction 拍卖
hfs QAa auctioneer 拍卖商
bUc ++M audit 审计；核数
hPt=j{aJ%< Audit Commission 审计署
|pE
~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X rut[)H 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〕
x6Q_+!mnk audit review 帐目审查
}{.V^; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\# 1p audited account 审计帐目；经审计的帐目
e? ; audited annual account 经审计的周年帐目
:d@RN+U audited balance sheet 经审计的资产负债表
y4Nam87;/? auditor 核数师；核数主任；审计师
VA%4ssy auditor's certificate 核数师证明书；审计师证明书
iGNZC{ auditor's report 核数师报告；审计师报告
)b,FE}YX Aussie bond 澳元债券
h O(A_Bw austerity budget 紧缩预算
ZC)m&V 1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`-5gsJ
Australia All Ordinaries Index 澳洲所有普通股票指数
35YDP|XZb Australian Dollar [AUD] 澳元
3C2~heO>| Australian Options Market 澳大利亚期权市场
cd4H bSp Australian Securities Commission 澳洲证券事务监察委员会
)~#3A@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6`5DR~ Australian Stock Exchange 澳大利亚证券交易所
$"3cN & Austrian Schilling [ATS] 奥地利先令
xC2y/ ? authentication 认证；鉴证
o>I,$= authority to purchase 委托购买证；委购书
\$,8aRT>#U authorization 认可；核准；授权；授权书
,?!MVN- authorization by direction 指示授权
i$H9~tPs authorization by instruction 指令授权
'acCnn' authorization by warrant 令状授权
la`f@~Bbr1 authorization of unit trust 单位信托的认可
vh^?M#\ authorized agent 指定代理人
, +FiP{` authorized capital 法定资本
+aOX{1 w authorized clerk 出市员
:PB W=W authorized dealer 认可交易商
J$,bsMIX authorized financial institution 认可财务机构
]MB6++.e authorized fund 认可基金
[\=1|t5n~ authorized fund house 获授权的基金公司；认可基金公司
}q:4Zh'l! authorized institution 认可机构
(1 %A@ 4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H~W=#Cx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GsIqUM#R authorized insurer 获授权保险人；获认可承保人
JY$;m3 h authorized investment 特准投资项目
yRt7&,}zL authorized person 获授权人
MkM`)g 5
authorized representative 获授权代表
#X0Y8:vj authorized share capital 法定股本
1 c4:'0 automated quotation system 自动报价系统
%5j* e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2QKt.a 自动交易系统〔香港期货交易所有限公司〕
z!)@` ? automatic adjustment mechanism 自动调整机制
E +Dcw automatic adjustment system 自动调整系统
9M@,BXOt Automatic Clearing House 自动票据交换所
4C9k0]k2 automatic exchange rates accumulation system 自动化汇率累集系统
6e"Lod_ L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,m5tO automatic teller machine [ATM] 自动柜员机
Bm&6 autopay 自动转帐
;t4YI7E* available assets 可用资产
`?S L p available fiscal reserve 现存财政储备
]vH:@%3U available profit 可用利润
&,$N|$yK}| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ra^"Vr average 平均；平均数；海损
RT[ E$H average basic salary 平均基本薪金
"MyMByomQ average consumer expenditure 平均消费开支；一般消费开支
iXqRX';F'} average cost 平均成本
y_2B@cj average cost of land production 增辟土地平均成本
ym2"D?P
( average daily turnover 平均每日成交额
U=[isi+7 average daily wage rate 平均每日工资率
lO HW9Z average expenditure pattern 平均开支模式
eCG{KCM~_Z average growth rate 平均增长率
mnU8i=v0 A average net fixed assets 固定资产平均净值
p+${_w>pl{ average of relatives 相对价格平均数
euET)Ccq average price 平均价格
b
T** y?2 average propensity to consume 平均消费倾向；一般消费倾向
cpphnGj5 average propensity to save 平均储蓄倾向；一般储蓄倾向
C9eisUM average rate 平均率
]aYuBoj average revenue 平均收入；平均收益
2h1P!4W85 average stock 平均库存；平均存货
YAd%d|Q average yearly rent 平均年租
"lL/OmG avoidance of double taxation 避免双重课税
rW `l1yi*$ avoidance of tax 避税
