A:
k"kGQk4 A share Ａ股；甲类股份
M j
guH5Uy abatement of tax 减税；减扣免税额
vpS&w ABN AMRO Bank N.V. 荷兰银行
%z0;77[1 I above-the-line expenditure 线上项目支出；经常预算支出
2~*J<iO&l above-the-line receipt 线上项目收入；经常预算收入
xksd&X: ABSA Asia Limited 南非联合亚洲有限公司
qPn }$1+~ absolute change 绝对数值变更
1kd\Fq^z$ absolute expenditure 实际开支
] WsQ= absolute guideline figure 绝对准则数字
]~Su absolute interest 绝对权益
Cj,Yy absolute order of discharge 绝对破产解除令
d'oh-dj %^ absolute profit margin 绝对利润幅度
p-6Y5$Y absolute value 实值；绝对值
pdz_qj!Z absolutely vested interest 绝对既得权益
d3m!34 ml absorbed cost 已吸收成本；已分摊成本
'@ $L}C#OI absorption 吸收；分摊；合并
LXZ0up-B- absorption rate 吸收率；摊配率；分摊率
:"vW;$1
} ACB Finance Limited 亚洲商业财务有限公司
o4%H/|Oq. acceptable form of reciprocity 合理的互惠条件
/e2CB "c acceptable rate 适当利率；适当汇率
^n5rUwS> acceptance agreement 承兑协议
B#|c$s{ acceptance for honour 参加承兑
F1Jd-3ei acceptor 承兑人；接受人；受票人
fAMk<? acceptor for honour 参加承兑人
#{m~=1%;Ya accident insurance 意外保险
_V.Mm A Accident Insurance Association of Hong Kong 香港意外保险公会
IzuYkl} accident insurance scheme 意外保险计划
8(6(,WwP} accident year basis 意外年度基准
a7]wPXKq accommodation 通融；贷款
nRE(Rb Re accommodation bill 通融票据；空头票据
Q.]$t
2J accommodation party 汇票代发人
s9Tp(Yr,k account balance 帐户余额；帐户结余
'^npZa'%sW account book 帐簿
U9*uXD 1\ account collected in advance 预收款项
Z}8khNCYr account current book 往来帐簿
y:m
;_U,%c account of after-acquired property 事后取得的财产报告
z(8:7 G account of defaulter 拖欠帐目
gXNlnh%?S account payable 应付帐款
\W,,@ - account payee only [A/C payee only] 只可转帐；存入收款人帐户
/S9(rI<' account receivable 应收帐款
17
k9h?s* account receivable report 应收帐款报表
pZ@)9c account statement 结单；帐单；会计财务报表
|g$n -t account title 帐户名称；会计科目
yDE0qUO accountant's report 会计师报告
>-%}'iz+ Accountant's Report Rules 会计师报告规则
@L 9C_a accounting and auditing procedure 会计与审计程序；会计与核数程序
KF%tF4^+| Accounting Arrangements 《会计安排》
,ce sQ
ou accounting basis 会计基础
<-]qU}- accounting by Official Receiver 破产管理署署长呈交的帐目
@X|Mguq5 Accounting Circular 《会计通告》
u!B6';XY accounting class 会计类别
b%-S'@ew accounting date 记帐日期；会计结算日期
$+P6R`K accounting for money 款项核算
4 k NiS^h Accounting Officer 会计主任
yx@%x?B accounting period 会计报告期；会计期
E .'v,GYe accounting policy 会计政策；会计方针
x$:P; # accounting practice 会计惯例
--> ~<o accounting principle 会计准则
x A&RMu& accounting record 会计记录
@MoBR. accounting report 会计报告
c)b/" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tF/)DZ.to Accounting Society of China 中国会计学会
zc`gm~@ accounting statement 会计报表
-J06H&/k accounting system 会计制度；会计系统
#Ns]l< accounting transaction 会计事项；帐务交易
]UMt accounting treatment 会计处理
f*:DH4g }B accounting year 会计年度
{\-9^RL accretion 增值；添加
&2P+9j > accrual 应计项目；应累算数目
M3 TsalF accrual basis 应计制；权责发生制
G[bWjw86O accrual basis accounting 应计制会计；权责发生制会计
}%T8?d] accrue 应累算；应计
v<_wf accrued benefit 应累算利益
&P0jRT3e#Y accrued charges 应计费用
v>[U*E accrued cumulative preference share dividend 应累算的累积优先股股息
X%Lhu6F accrued expenses 应累算费用
t)i{=8 rq accrued interest payable 应付利息；应计未付利息
2m*g,J?ql accrued interest receivable 应收利息；应计未收利息
(\I9e Bm accrued right 累算权益
&tJ!cTA.- accruing profit 应累算的利润
;!C~_{/t accumulated fiscal reserve 累积财政储备
V q IzDs accumulated profit 累积利润；滚存溢利
}x9D;%)/ accumulated reserve 累积储备
UqA <rW accumulation of surplus income 累积收益盈余
}MiEbLduN acquired assets 既得资产
Jn#05Z acquisition 收购；购置；取得
oOAn 5t@ acquisition cost 购置成本
C3]"y7 acquisition expenses 购置费用
p9(|p Z acquisition of 100% interest 收购全部股权
R ^ln-H; acquisition of control 取得控制权
EL$"/ptE acquisition of fixed assets 购置固定资产
\Zgc
[F acquisition of shell “买壳”
}g9g]\.!a acquisition price 收购价
2}BQ=%E!' act of God 天灾
v|7=IJ acting partner 执事合伙人
:;g7T -_q active market 买卖活跃的市场；交投畅旺的市场；旺市
4pJ #fkc^ active partner 积极参与的合伙人
Bn<1zg5 active trading 交投活跃
"8-;Dq' + actual circulation 实际流通
_1hiNh$ actual cost 实际成本
Bw{enf$vR actual expenditure 实际开支；实际支出
j1141md 5 actual income 实际入息；实际收入；实际收益
:f/T $fa* actual market 现货市场
JG :li} N actual price 现货价；实际价格
0^-1/Ec actual profit 实际利润
<y4WG actual quotation 实盘；实际价位；实际报价
o?O> pK actual year basis 按实际年度计算
gic!yhs S_ actuals 实货
T! yI+<
actuarial investigation 精算调查
\,ko'4 8@ actuarial principle 精算原则
B*3<(eI actuarial report 精算师报告
,pHQv(K/ Actuarial Society of Hong Kong 香港精算学会
qk
*b,`; actuarial valuation 精算师估值
l2*o@&. actuary 精算师
;S5J"1)O~ ad referendum agreement 暂定协议；有待覆核的协定
MV?#g -5 ad valorem duty 从价税；按值征税
e*!0|#- ad valorem duty system 从价税制
0^m`jD ad valorem fee 从价费
Ifu[L&U ad valorem tariff 从价关税
L>>RboR} additional allowance 额外免税额
sA|!b.q additional amount for unexpired risk 未过期风险的额外款额
{@7xOOAw additional assessable profit 补加应评税利润
~85>.o2RDW additional assessment 补加评税
e a3f `z additional commitment 额外承担
t9\}!{<s additional commitment vote 额外承担拨款
N fBH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QSNPraT additional dependent parent allowance 供养父母额外免税额
!j8
DCVb additional provision 额外拨款
QE Q/ additional stamp duty 附加印花税
ng6".u9 additional tax 补加税罚款；补加税款
J P1XH k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[X7KlS9x2 adjudged bankrupt 被裁定破产
{u (( y D adjudicated bankrupt 裁定破产人
A?+0Ce&qL adjudication fee 裁定费；评定印花税额手续费；评估契据费
`bJ?8~ 8 * adjudication of bankruptcy 裁定破产；宣告破产
wV\.NQtS adjudication of insolvency 裁定无力偿还债务
U^&,xz$Cg adjusted actual 经调整的实数；调整后的实数
NE)Yd7m- adjusted current assets 经调整的流动资产；调整后的流动资产
5I6u 2k3 adjusted figure 经调整的数字；调整后的数额
|\<L7|hb9 adjusted liabilities 经调整的负债；调整后的负债
M?ObK#l!_ adjusted loss 经调整的亏损；调整后的亏损
8:sQB% BB 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
8fSY@ adjusted profit 经调整的利润；调整后的利润
=MjkD)l adjusted surplus 经调整的盈余额；调整后的盈余额
v 1VH&~e adjusted value 经调整的价值；调整后的价值
W' Y?X]xr adjustment 调整；修订；理算〔保险〕
}Sr=|j adjustment centre 调剂中心
AeR*79x adjustment lag 调整过程的时间差距；调整时差
@j`gx M_-O adjustment mechanism 调整机制
?e#bq] adjustment of loss 亏损调整
xiy=D5N.= adjustment process 调整过程；调整程序
*w`_(X f adjustment range 调整幅度
s|[CvjL#0 administered exchange rate 受管制汇率
9-" !v0[' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+/n<]?(T administration expenses 行政费用
_PPn
=kuMa administration fee 手续费；行政费
EGysA{o"X administration in bankruptcy 破产管理
UGD B4S administration order 遗产管理令
Ow50M ;E administrator 管理人；遗产管理人
;@FCa j& administrator of the estate 遗产管理人
] J^/`gc admission of debt 债项承认书
vs%d}]v admission of proof 接纳债权证明
_O3X;U7rc advance 放贷款项；垫付款项；预支款项；预付款项
{X EX0|TZ advance account 暂支帐目；预付款帐户
Q.MbzSgXL advance compensation 预付补偿金
\&MJ(F>vJ advance from shareholder 股东垫款
{%+UQ!]d8 advance pending reimbursement 预支以待日后付还
3%(,f, advanced economy 先进经济体系
)qua0'y]@ advancement 预付；预付财产
X#<+D1P advances warrant 垫款令
!!+LFe4su advancing 贷出
O)8$aAJ)V adverse balance 逆差
&[7z:`+Y## adverse exchange 逆汇
v];P| Fi advertisement addressed to shareholders 在报章刊登的致股东通告
j@s* hZ^J+ advice for collection 托收通知书
:Xs3Vh,V advice of drawing 提款通知书；汇票通知书
w'6sJ#ba( advice of payment 付款通知
MS`XhFPS. Advisory Committee [Securities and Futures Commission]
5q;c=oRUj 谘询委员会〔证券及期货事务监察委员会〕
TXS{= Advisory Committee on Diversification 经济多元化谘询委员会
^jE8
"G* affidavit 誓章；遗产申报誓章
p|>m 2(| affidavit of no receipt 述明无收款的誓章
;Sl%I+? affiliate 联号；联营公司；附属公司
KsSIX affiliated company 附属公司；联号；联营公司
<)a7Nrc\T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SajasjE!^1 affordability 负担能力
e8 1+as African Development Bank [AfDB] 非洲开发银行
ix_&os]L_ after-acquired property 事后取得的财产
G Ml JM after-hours dealing 市后交易
8gxo{<,9 after-tax profit 税后盈利；税后利润；税后溢利
|)y-EBZe\" agency agreement 代理协议
Y~k,AJ{ ^ agency expenses 代理机构的开支
&)izh) FA agency fee 代理费
hplx s# Agency Law 《代理法》
sQmJ3 (:HO agent 代理人；承销人
sLd%m+*p agent of company 公司代理人
+Kp8X 53 agent's fee 代理人费；经纪费
()W`4p aggregate 总计；总数；总体数字
j;J`P H aggregate amount 总款额；总额
GmH`ipi aggregate assets and liabilities 总体资产与负债
5c0$oyl)M aggregate at constant price 按固定价格计算的总体数字
3vHkhhYQ aggregate demand 总需求
M=54x Th0Y aggregate gross position 总持仓量
Ce/D[% aggregate limit 总限额
/V }Z,'+ aggregate of salaries tax 合计薪俸税
FA{'Ki` aggregate performance 总体表现；总体业绩
kjF4c6v aggregate supply 总体供应
} t*:EgfI aggregate surplus 总盈余
3M q%3jX aggregate total 整体总额
'iU+mRLp aggregate value 总值；合计价值
'?Xf(6o1 aggregated basis 合计基准
^fj30gw7\5 aggregated net chargeable income 合计应课税入息实额
A_Y5 {6@ aggregation 合并计算；合计；总和
XzBlT( `w aggregation of incomes of husband and wife 夫妇入息合并计算
#sE: xIR aggregation of property 财产的总和
E(_lm&,4+ agio 差价；贴水
84 <zTmm 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》
aA]wFZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K+ |0~/0 《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》
(QS 0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{s0!hp 《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》
r72zWpF!Ss Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b%].D(qBy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bPIo9clq agreement for a settlement 授产协议
d~q7! agreement for assignment 转让协议
(6i4N2 agreement for sale 售卖协议；买卖协议
40O@a:q* agreement for sale and purchase 买卖协议
q2U?EP{8~ agreement for the payment of interest 支付利息协议
hh[x(O)TC~ agreement for the repayment of money 还款协议
`{NbMc\
] agreement of reinsurance 再保险协议
]:}7-;$V Agricultural Bank of China 中国农业银行
iD<}r?Z air passenger departure tax 飞机乘客离境税
!ScEA= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p }e| E! airport tax 机场税
OBf $Z"i alcohol duty 酒精税
X/ Ii}X/p alienation 让与；让渡；转让
qIxe)+. alimony 生活费；赡养费
.O SQ8W } All Ordinaries Index [AOI] 所有普通股指数
IP^1c a#< all risks 全险；综合险
5cb8=W - All Sales Record for Stock Market 《股票市场成交报告》
b3ys"Vyn Allied Capital Resources Limited 新联财务有限公司
nG$+9}\UlP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,/"0tP&_; allocation letter 拨款信件
p!EG:B4 allocation of fund 分配款项；预留款项
Z&n#*rQ7[ allocation of profit 利润分配；溢利分配
|Y v,zEY) allocation warrant 拨款令
3 bT?4 allotment 分配；配股
V`rxjv}! allotment notice 股份配售通知；配股通知
[ OS& eK 8 allotment of shares 股份分配
LfJMSscfv allowable 可获宽免；免税的
S0 ReT*I allowable business loss 可扣除的营业亏损
eH~T PH allowable expenses 可扣税的支出
rP#&WSLVj allowance 免税额；津贴；备抵；准备金
</b_Rar allowance for debts 债项的免税额
%pLqX61t= allowance for depreciation by wear and tear 耗损折旧免税额
z'*{V\ allowance for funeral expenses 殡殓费的免税额
(+}44Ldt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bc;?O`I< allowance for repairs and outgoings 修葺及支出方面的免税额
o*3\xg allowance to debtor 给债务人的津贴
kG5Uc8 3#G alteration of capital 资本更改
3_>=Cv} alternate trustee 候补受托人
CSH*^nk':O amalgamation 合并
!b$]D?=} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ +a}O ambit of charges 征税范围；收费范围
-;Te+E_ amended valuation 经修订的估值
)x35
American Commodities Exchange 美国商品交易所
ZH`(n5 American Express Bank Limited 美国运通银行
^O}J',Fm%f American Stock Exchange 美国证券交易所
4wWfaL5" amortization 摊销
u4'B amount due from banks 存放银行同业的款项
eIOMW9Ivt amount due from banks abroad 存放海外银行同业的款项
xZ(d*/6E amount due from holding companies 控股公司欠款
53?Ati\ Y) amount due from local banks 存放本港银行同业的款项
mC3:P5/c amount due to banks 银行同业的存款
z /nW; ow amount due to banks abroad 海外银行同业的存款
gGx<k3W^ amount due to holding companies 控股公司存款
ND/oK M+? amount due to local banks 本港银行同业的存款
cYBjsN(!A| amount due to outport banks 外埠银行同业的存款
6!8uZ>u%Vg amount for note issue 发行纸币的款额
!r9rTS] amount of bond 担保契据的款额
?X R l\V amount of consideration 代价款额
!}sF# amount of contribution 供款数额
Oc-ia)v1G amount of indebtedness 负债款额
T-]UAN"O amount of principal of the loan 贷款本金额
)P,pW?h$ amount of rates chargeable 应征差饷数额
cM\BEh h amount of share capital 股本额
mex@~VK amount of sums assured 承保款额
+:W? :\ amount of variation 变动幅度
t>x!CNb'C amount of vote 拨款数额
)-h{ 0o amount payable 应付款额
7I*rtc&Kb amount receivable 应收款额
N4b{^JkF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DR]4Tc z# analysis 分析
E(&zH;?_ ancillary risk 附属风险
pD }b $ annual account 周年帐目；周年帐目报表；年度决算；年结
TmK8z annual accounting date 年结日期
~qX w Q@ annual allowance 每年免税额；年积金；年度津贴；年津
)\7Cp -E-W annual balance 年度余额
2`> (LH annual disposable income 每年可动用收入
w ~^{V4V annual estimates 周年预算
H%Z;Yt8^gt annual fee 年费
-:~ z,F annual general meeting 周年大会
qIB2eCXw annual growth rate 年增率；每年增长率
,1]VY/ annual long-term supplement 长期个案每年补助金
;9q$eK%d annual pensionable emolument 可供计算退休金的年薪
/O`R9+ ; annual report 年报
MO|Pv j~[ Annual Report on the Consumer Price Index 《消费物价指数年报》
,@I\'os annual return 周年报表；周年申报表；每年报税表格
@! |h!p; Annual Return Rules 《周年报表规则》
t gHN\@yj annual review of consumer prices 每年消费物价回顾
F 5OQM?J annual roll-forward basis 逐年延展方式
a54S,}| annual salary 年薪
n a
0Zb annual statement 年度报表；年度决算表
eu?P6>urA Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
eR/X 9< annuitant 年金受益人
,b?G]WQrHs annuity 年金
:a:m>S<~ annuity contract 年金合约
+n)bWB% annuity on human life 人寿年金
9$} > O] antecedent debt 先前的债项
:XTxrYt28 ante-dated cheque 倒填日期支票
;F"Tu anticipated expenditure 预期开支
r{_1M>F
D! anticipated net profit 预期纯利
>GzH_ ] anticipated revenue 预期收入
qk>M~, anti-inflation measure 反通货膨胀措施
t;:Yf anti-inflationary stance 反通货膨胀立场
O;T)u4Q&3 apparent deficit 表面赤字
RWoVN$i> apparent financial solvency 表面偿债能力
EW3--33s apparent partner 表面合伙人
8#4Gs Q" application for personal assessment 个人入息课税申请书
[?(q hp! application of fund 资金应用
#a'CoJs
application to release as liquidator and to destruct the books of accounts and documents
1_StgFu u 申请免除清盘人职务及毁灭帐簿与文件
"{ d[V(lE" appointed actuary 委任精算师
[4@@b"H appointed auditor 委任核数师；委任审计师
\ jS^+Xf?^ appointed trustee 委任的受托人
YG)7+94 appointer 委任人
| !1iLWQ apportioned pro rata 按比例分摊
\`%#SmQF apportionment 分配；分摊
(a~V <v" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W .Al\! Gi apportionment formula 分摊方程式
V8b^{}nxt apportionment of estate duty 遗产税的分摊
=$ubSfx appraisal 估价；评估
tf1Y5P$ appreciable growth 可观增长
Mko,((>I1 appreciable impact 显着影响
|uX&T `7?- appreciable increase 可观增长
}.=@^-JBA5 appreciation 增值；升值
|/Y!R>El appreciation against other currencies 相对其他货币升值
238z'I+$G/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
VTi; y{ appreciation tax 增值税
PWyFys appropriation 拨款；拨用；拨付
+eop4 |Z appropriation account 拨款帐目
y+ i zC+ Appropriation Bill 拨款法案
&ha <pj~ appropriation-in-aid system 补助拨款办法
T ( k:\z/ approved assets 核准资产
?ZkVk =t? approved basket stock 认可一篮子证券
q^~w:$^ U approved budget 核准预算
o[S
Mt approved charitable donation 认可慈善捐款
z5sKV7&\[n approved charitable institution 认可慈善机构
-qLNs_
_k approved currency 核准货币；认可货币
Jq+@%#G approved estimates 核准预算
nE : Wl approved estimates of expenditure 核准开支预算
=,08D^ xY approved overseas insurer 核准海外保险人
FY]Et= p approved overseas trust company 核准海外信托公司
~dLe9-_9 approved pooled investment fund 核准汇集投资基金
db3.X~Cn#s approved provident fund scheme 认可公积金计划
'lgS) m approved provision 核准拨款
-Byl~n3*D approved redeemable share 核准可赎回股份
7]hRAhJ8I approved regional stock 认可地区性证券
z P/SDW approved retirement scheme 认可退休金计划
s8k4e6ak approved subordinated loan 核准附属贷款
.e}`n)z arbitrage 套戥；套汇；套利
6c}nP[6| arbitrageur 套戥者；套汇者
JqEo~]E] arbitrary amount 临时款项
`[x'EJp# arrangement 措施；安排；协定
2#' "<n,G arrears 欠款
y@Td]6|f arrears of pay 欠付薪酬
6']WOM# arrears of revenue 逾期未收税款；逾期未收的帐项
n.o_._mu2 articles of association 组织章程；组织细则；组织章程细则
9$%S<v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ju.T.)H ascertainment of profit 确定利润
P_gai7Xg "Asia Clear" “亚洲结算系统”
5o0 H7k] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
18y'#<X! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8P2_/)| Asian Development Fund [ADF] 亚洲发展基金
P{,=a]x,mz Asian dollar bond 亚洲美元债券
W=,]#Z+M; Asian dollar market 亚洲美元市场
QR$m i1Vv\ Asian dollar rate 亚洲美元利率
,{Z!T5 | Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
} q?q)cG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!{ORFd asked price 沽盘；喊价；索价；卖方报价
Ihl]"76q/ assessable income 应评税入息
w"
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yW i?2
assessable profit 应评税利润
$t K/3 assessable value 应评税值
W@~a#~1O assessed profit 估定利润
xDmwi Vy assessed value 经评估价值
)=0@4 assessment 评税；评定；估价；评税单
VxU{ZD~<Z" assessment number 评税编号；估价编号
kQrby\F(< assessment of additional tax 补加税评税
cOP%R_ak? assessment of performance 业绩评估；实绩评价
i^ rHZmT Assessor 评税主任
5[^Rf' wy asset price bubbles 资产价格泡沫
BI T<J5> asset-backed securities 具资产保证的证券
Wa%p+(\<uB assets accretion 资产增值
*C^TCyBK; assets and liabilities 资产与负债
6h\; U5 assets betterment statement 资产递增表；资产改进表
sT91>'& assets lending 实物放款；有抵押贷款
5J3K3 assets of the company passing on the death 死者去世时转移的公司资产
t\\<+^[% assets pledged as security for liabilities 用作负债抵押的资产
Qr~yHFc1y assets portfolio 资产投资组合
^K^rl 9 assets price 资产价格
A .<M*[{q assets quality 资产质素
>a: 6umY assets realization 资产变现
"}uV=y assets refinancing arrangement 资产再集资安排
Ul|htB<1: assets securitization 资产证券化
K!gocNOf assets situated outside Hong Kong 在香港以外地方的资产
t5S!j2E assets stripping 削减资产；拆卖资产
KU_""T assets value 资产值
tCu9
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,6wGd aMR assignment 转让；转让书；转让契
vGp`P assignment of interest 权益转让
PxJvE*6^H assignment of letters patent and trade mark 专利证书及商标转让
1c$c e+n~ assignment of property 物业转让；物业转让书
AHLXmQl assignment right 转让权
Lx3`.F\mG assignor 转让人
L$ [1+* associate 有联系的人；有关连人士；相联者；合伙人；联系人
U2(mWQ[mO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\%.&$z3wz associate member 附属会员
*(n u0 associated body corporate 相联法人团体
Bo/i =/7% associated company 相联公司；联属公司
8ya|eJ]/L associated corporation 相联法团
NHzVA*f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YKa9]Q 公认会计师公会〔英国〕
T?D]]x Association of Futures Exchange Brokers 香港期货经纪协会
p$6L_
*$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EOf*1/Ih association of underwriters 承保人组织
qvRs1yr?q assumption of control 接管
tSaD =# v assurance 担保；保险；转易；转易书
eak+8URo assurance of interest 权益的转易
=n M Aw&` at 19XX price 按一九ＸＸ年价格计算
l D]?9K29 at a discount 按赔价计算；按贴水价格计算；打折扣
=#vU$ ~a at a premium 按溢价计算；按升水价格计算
N gOc2I at call 通知付款；按通知
V c
"+|^ at constant market price 按固定市价计算
- 4S4I at constant price 按固定价格计算
z HvW@A'F at cost 按成本计算
37|EG at current market price 按当时市价计算；按现时市价计算
4HyD=6V# at current price 按当时价格计算；按现时价格计算
,f[Oy:fr at factor cost 按要素成本计算；按生产要素成本计算
,v(ikPzd
at money-of-the-day price 按付款当日价格计算
hj3wxH.} at or better 按指定或较佳价位〔买卖指令〕
iD:T KB_r at par 按面值计算；平价
8{p#Nl?U1 at sight 见票即付
k T&GsR/ at the close 按收市盘
?O/!pUAu at the opening 按开市盘
Dfd%Z ;Yu attestation 见证；见证条款
4I;$a;R! at-the-money option 平价期权
u:\DqdlU` attorney 受权人；受托代表人
{uiL91j . attornment 新拥有人承认书
e4 1r!od attributable profit 可归属利润
<*d jtO attributable share value 可归属股份价值
wUmcA~3D Auckland Stock Exchange 奥克兰证券交易所
x c$jG?83# auction 拍卖
VqdR auctioneer 拍卖商
+\MGlsMK@. audit 审计；核数
YHo*IX')C? Audit Commission 审计署
=|q@ Q`DB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P".rm0@R 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〕
IPlkv{^ audit review 帐目审查
\xOv 9( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l`*R !\ audited account 审计帐目；经审计的帐目
'k9 1;T[ audited annual account 经审计的周年帐目
o>\epQt~/p audited balance sheet 经审计的资产负债表
rd}|^&e!Dy auditor 核数师；核数主任；审计师
,}$[;$ye auditor's certificate 核数师证明书；审计师证明书
lmB+S auditor's report 核数师报告；审计师报告
U p: M[S
Aussie bond 澳元债券
3F9An S austerity budget 紧缩预算
!ziO1U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B%KfB
VC Australia All Ordinaries Index 澳洲所有普通股票指数
4NmLbM&C8 Australian Dollar [AUD] 澳元
;d||u Australian Options Market 澳大利亚期权市场
-@`!p Australian Securities Commission 澳洲证券事务监察委员会
f_tC:T4a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
stlkt>9 Australian Stock Exchange 澳大利亚证券交易所
DX8pd5 U Austrian Schilling [ATS] 奥地利先令
@%$< ,$= authentication 认证；鉴证
h, P#)^" authority to purchase 委托购买证；委购书
+L#Q3}=s authorization 认可；核准；授权；授权书
,+E"s3NW authorization by direction 指示授权
-2*Pm1\Z authorization by instruction 指令授权
Z<$ y)bf authorization by warrant 令状授权
l%MIna/Tp authorization of unit trust 单位信托的认可
[!b=A:@ authorized agent 指定代理人
s;YuB#Z authorized capital 法定资本
gJuA*^ authorized clerk 出市员
7cZ(g dQ/ authorized dealer 认可交易商
9K_p4
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X h"8uJD authorized fund 认可基金
|ea }+N authorized fund house 获授权的基金公司；认可基金公司
Cb;4 9;q authorized institution 认可机构
P:v|JER
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zgA/B{DaC; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bJ9K!6s??` authorized insurer 获授权保险人；获认可承保人
3 3b 3v\N authorized investment 特准投资项目
O4Hc"v authorized person 获授权人
NEX{vZkgw authorized representative 获授权代表
#Ue_ authorized share capital 法定股本
]jwF[D automated quotation system 自动报价系统
UU]a).rz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w:o,mzuXK 自动交易系统〔香港期货交易所有限公司〕
vrvOPLiQ automatic adjustment mechanism 自动调整机制
f;%\4TH? automatic adjustment system 自动调整系统
#N `Z)}Jm Automatic Clearing House 自动票据交换所
@ (LEuYq} automatic exchange rates accumulation system 自动化汇率累集系统
R3@$ao Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!;;WS~no3 automatic teller machine [ATM] 自动柜员机
0^&-j.9 autopay 自动转帐
MbjMO"} available assets 可用资产
G,h=5y9_J available fiscal reserve 现存财政储备
^`oyf{w@ available profit 可用利润
.wz.Jr`{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S(h+,+289 average 平均；平均数；海损
Cw&U* H average basic salary 平均基本薪金
Tj za3M average consumer expenditure 平均消费开支；一般消费开支
8yn}|Y9Fu average cost 平均成本
^j Z4tH3K average cost of land production 增辟土地平均成本
SpiI9)gp average daily turnover 平均每日成交额
3+2cD average daily wage rate 平均每日工资率
e2$k
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/l$>W<}@ average growth rate 平均增长率
K
na average net fixed assets 固定资产平均净值
J O"-"&> average of relatives 相对价格平均数
s c
&S0K average price 平均价格
fr([g?F%D average propensity to consume 平均消费倾向；一般消费倾向
,xsFBNCC average propensity to save 平均储蓄倾向；一般储蓄倾向
)%]`uj>*[ average rate 平均率
w#\*{EN average revenue 平均收入；平均收益
uj9IK average stock 平均库存；平均存货
u}I\!-EX!v average yearly rent 平均年租
qx<h rC0Z& avoidance of double taxation 避免双重课税
\-~TW4dYe avoidance of tax 避税
