A:
=65XT ^ A share Ａ股；甲类股份
]^@m $O abatement of tax 减税；减扣免税额
i+I 1h= ABN AMRO Bank N.V. 荷兰银行
MOuEsm; above-the-line expenditure 线上项目支出；经常预算支出
J*^ i =y above-the-line receipt 线上项目收入；经常预算收入
pp
>F)A 0v ABSA Asia Limited 南非联合亚洲有限公司
$?pfst~;O absolute change 绝对数值变更
ykGA.wo7/P absolute expenditure 实际开支
Ffd;aZ4n absolute guideline figure 绝对准则数字
]XYD2fR2qA absolute interest 绝对权益
Emk:@$3{r absolute order of discharge 绝对破产解除令
w`zS`+4 absolute profit margin 绝对利润幅度
UyDq`@h absolute value 实值；绝对值
}5B\: *yW absolutely vested interest 绝对既得权益
koj*3@\p/ absorbed cost 已吸收成本；已分摊成本
gf/<sH2} absorption 吸收；分摊；合并
T[J 8zL O absorption rate 吸收率；摊配率；分摊率
"VMb1Zhf ACB Finance Limited 亚洲商业财务有限公司
b.)jJLWv@ acceptable form of reciprocity 合理的互惠条件
:n?rk/ F acceptable rate 适当利率；适当汇率
b~TTz`HZ acceptance agreement 承兑协议
A[:(#iR5-E acceptance for honour 参加承兑
f v A167\ acceptor 承兑人；接受人；受票人
\GGyz {i acceptor for honour 参加承兑人
W! * P accident insurance 意外保险
;9vY5CxzC Accident Insurance Association of Hong Kong 香港意外保险公会
i3$pqNe accident insurance scheme 意外保险计划
@CC
6 ` D accident year basis 意外年度基准
Y{X% C\ accommodation 通融；贷款
_) UnHp_^ accommodation bill 通融票据；空头票据
j`MK\*qmz accommodation party 汇票代发人
[Z!oVSCZD% account balance 帐户余额；帐户结余
h6 ;zAM} account book 帐簿
W"tGCnd account collected in advance 预收款项
#smfOGSd account current book 往来帐簿
58o&Dv6? account of after-acquired property 事后取得的财产报告
U. N& ~S account of defaulter 拖欠帐目
Xl>ZnI] ; account payable 应付帐款
# `@jVX0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
+.xK`_[M account receivable 应收帐款
Lu4>C 2{ account receivable report 应收帐款报表
$3eoZ1q'U- account statement 结单；帐单；会计财务报表
VpED9l]y account title 帐户名称；会计科目
[ -R[rF accountant's report 会计师报告
`SS[[FT$> Accountant's Report Rules 会计师报告规则
>U]KPL[% accounting and auditing procedure 会计与审计程序；会计与核数程序
TA~ZN^xI Accounting Arrangements 《会计安排》
._&SS,I5VZ accounting basis 会计基础
++=jh6 accounting by Official Receiver 破产管理署署长呈交的帐目
Rq|] KAN Accounting Circular 《会计通告》
y%<CkgZS accounting class 会计类别
i\o * =+{r accounting date 记帐日期；会计结算日期
ZRFHs> 0 accounting for money 款项核算
1_M} Dc+J Accounting Officer 会计主任
[4;G^{
bX accounting period 会计报告期；会计期
6DC+8I< accounting policy 会计政策；会计方针
=pnQ?2Og accounting practice 会计惯例
x,GLGGi}_x accounting principle 会计准则
p.x2R,CU accounting record 会计记录
nrbP3sf* accounting report 会计报告
d$n<^ ~Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z !l]v.S Accounting Society of China 中国会计学会
Nema>T ] accounting statement 会计报表
G"Hj$ accounting system 会计制度；会计系统
:_o^oi7G accounting transaction 会计事项；帐务交易
oZi{v]4 accounting treatment 会计处理
U/h@Q\~U accounting year 会计年度
STPRC&7; accretion 增值；添加
Lw<.QMN%f accrual 应计项目；应累算数目
Y6(= cm accrual basis 应计制；权责发生制
NGW:hgf accrual basis accounting 应计制会计；权责发生制会计
bE3mOml accrue 应累算；应计
9A9T'g)Du accrued benefit 应累算利益
&/g^J\ 0M) accrued charges 应计费用
Ss\FSEN!/ accrued cumulative preference share dividend 应累算的累积优先股股息
bP4}a!t+n accrued expenses 应累算费用
4"\%/kG accrued interest payable 应付利息；应计未付利息
WzBr1
ea{I accrued interest receivable 应收利息；应计未收利息
6LabFX@{& accrued right 累算权益
*0<)PJ T accruing profit 应累算的利润
@eq.&{& accumulated fiscal reserve 累积财政储备
& +yo PF accumulated profit 累积利润；滚存溢利
Uyd' uC accumulated reserve 累积储备
pB7^l|\] accumulation of surplus income 累积收益盈余
^S!;snhn acquired assets 既得资产
QI78/gT,d acquisition 收购；购置；取得
]3 QW\k~ acquisition cost 购置成本
\=o 0MR acquisition expenses 购置费用
{*K$gH$ acquisition of 100% interest 收购全部股权
T *'WS!z acquisition of control 取得控制权
wGx H acquisition of fixed assets 购置固定资产
.=9d3uWJ/ acquisition of shell “买壳”
4`") a M acquisition price 收购价
S,vdd7Y act of God 天灾
r Cb# E} acting partner 执事合伙人
(D{J| active market 买卖活跃的市场；交投畅旺的市场；旺市
z :u)@>6D1 active partner 积极参与的合伙人
bc>&Qj2Z7c active trading 交投活跃
xT!<x({ actual circulation 实际流通
QH?sx k2 actual cost 实际成本
Bi>]s%zp actual expenditure 实际开支；实际支出
DD`DU^o< actual income 实际入息；实际收入；实际收益
Gz(l~!n~a actual market 现货市场
PM'2zP[*W actual price 现货价；实际价格
#)O^aac29 actual profit 实际利润
1pjx8*! B actual quotation 实盘；实际价位；实际报价
R]0`- _T actual year basis 按实际年度计算
FW{ K[km^P actuals 实货
'"'RC O actuarial investigation 精算调查
dEW= V"W actuarial principle 精算原则
mmy/YP ) actuarial report 精算师报告
v 7%}ey[ Actuarial Society of Hong Kong 香港精算学会
)UyJ.!Fl y actuarial valuation 精算师估值
'6L@l actuary 精算师
;WhRDmT ad referendum agreement 暂定协议；有待覆核的协定
%Hhk
6tR, ad valorem duty 从价税；按值征税
Ty7)j]b"zl ad valorem duty system 从价税制
RF~G{wz ad valorem fee 从价费
0?O_]SD ad valorem tariff 从价关税
c:<a"$ additional allowance 额外免税额
Z$zX%w additional amount for unexpired risk 未过期风险的额外款额
d]N_<@tx9 additional assessable profit 补加应评税利润
: t /0 additional assessment 补加评税
a X
Ie additional commitment 额外承担
xC}' "``s additional commitment vote 额外承担拨款
n^*,JL 9@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oA@c.%& additional dependent parent allowance 供养父母额外免税额
B![ :fiR` additional provision 额外拨款
{SD%{ additional stamp duty 附加印花税
[a?bv7Kz additional tax 补加税罚款；补加税款
e>b ARK< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~ H/ZiBL@ adjudged bankrupt 被裁定破产
p"j &s adjudicated bankrupt 裁定破产人
(!YJ:,!so adjudication fee 裁定费；评定印花税额手续费；评估契据费
$aN%[ adjudication of bankruptcy 裁定破产；宣告破产
aIh} j, adjudication of insolvency 裁定无力偿还债务
*B9xL[} adjusted actual 经调整的实数；调整后的实数
GK[9I F#_> adjusted current assets 经调整的流动资产；调整后的流动资产
nq~fH(QY adjusted figure 经调整的数字；调整后的数额
MH 0wpHz adjusted liabilities 经调整的负债；调整后的负债
yB 'C9wEH adjusted loss 经调整的亏损；调整后的亏损
qk(bA/+e 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
'yV*eG?^& adjusted profit 经调整的利润；调整后的利润
}Z< Sca7 adjusted surplus 经调整的盈余额；调整后的盈余额
g yhy0 adjusted value 经调整的价值；调整后的价值
16 \)C/* adjustment 调整；修订；理算〔保险〕
Q{an[9To~P adjustment centre 调剂中心
#)]/wqPoW adjustment lag 调整过程的时间差距；调整时差
= E^/gc%X adjustment mechanism 调整机制
,S(s adjustment of loss 亏损调整
Cc,V ] adjustment process 调整过程；调整程序
kE8s])Z,+ adjustment range 调整幅度
UK1 )U)*+ administered exchange rate 受管制汇率
-3azA7tzz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WVK AA. administration expenses 行政费用
23`salLclG administration fee 手续费；行政费
r<Cr)%z! administration in bankruptcy 破产管理
j(]O$" " administration order 遗产管理令
`wU['{= administrator 管理人；遗产管理人
1#Hr {&2 administrator of the estate 遗产管理人
!E_|Zp]up admission of debt 债项承认书
qSG0TWD!pq admission of proof 接纳债权证明
IYXN}M.= advance 放贷款项；垫付款项；预支款项；预付款项
yjH'< advance account 暂支帐目；预付款帐户
U1pE2o- advance compensation 预付补偿金
p@uHzu7 advance from shareholder 股东垫款
b4bd^nrqV advance pending reimbursement 预支以待日后付还
?Tu =-pp w advanced economy 先进经济体系
N- knhA advancement 预付；预付财产
" zD9R4\X. advances warrant 垫款令
SK^(7Ws~0 advancing 贷出
R8eBIJ/@_ adverse balance 逆差
Dq$1
j%4Y adverse exchange 逆汇
Y~A I2H S advertisement addressed to shareholders 在报章刊登的致股东通告
y
5=r r3%v advice for collection 托收通知书
)oz2V9X{ advice of drawing 提款通知书；汇票通知书
Mx`';z8~ advice of payment 付款通知
;in-)`UC! Advisory Committee [Securities and Futures Commission]
ID! S}D 谘询委员会〔证券及期货事务监察委员会〕
v1X[/ \;U Advisory Committee on Diversification 经济多元化谘询委员会
"J 2q|@. affidavit 誓章；遗产申报誓章
&z:bZH]DH affidavit of no receipt 述明无收款的誓章
{6:*c affiliate 联号；联营公司；附属公司
C4.GtY8,d affiliated company 附属公司；联号；联营公司
ruB D
^- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BG?>)]6 affordability 负担能力
(l-= /6- African Development Bank [AfDB] 非洲开发银行
zNoFM/1Vb after-acquired property 事后取得的财产
a|oh Ad after-hours dealing 市后交易
1Q? RD%lkf after-tax profit 税后盈利；税后利润；税后溢利
) 5$?e agency agreement 代理协议
$,U/,XA
{E agency expenses 代理机构的开支
K/f-9hE F agency fee 代理费
$ B&Zn Z? Agency Law 《代理法》
~&qv[XS agent 代理人；承销人
NW`.7'aWT agent of company 公司代理人
U.P1KRY|= agent's fee 代理人费；经纪费
g0U?`;n$ aggregate 总计；总数；总体数字
#G F.M,O/h aggregate amount 总款额；总额
0 D
'^: aggregate assets and liabilities 总体资产与负债
_8 0L/92 aggregate at constant price 按固定价格计算的总体数字
bEQ- ? X%7 aggregate demand 总需求
c!7WRHJE_a aggregate gross position 总持仓量
oe
6-F)+ aggregate limit 总限额
QkD
~ aggregate of salaries tax 合计薪俸税
0!0e$!8l aggregate performance 总体表现；总体业绩
/ (hTk& aggregate supply 总体供应
,f:K)^yD aggregate surplus 总盈余
!3k-' ),z& aggregate total 整体总额
{4 Kvr4)4 aggregate value 总值；合计价值
. <z7$lz\ aggregated basis 合计基准
2 (l0 Lq* aggregated net chargeable income 合计应课税入息实额
?#(LH\$l_ aggregation 合并计算；合计；总和
]k7%p>c=B aggregation of incomes of husband and wife 夫妇入息合并计算
37a1 O>A aggregation of property 财产的总和
z+6PVQ agio 差价；贴水
A-=hvJ5T 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》
rM
A%By^L- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C`kqsK 《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》
~//E'V- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wLqj<ot 《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》
Qr3! 6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9cP{u$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q*ELMib agreement for a settlement 授产协议
w->Y92q] agreement for assignment 转让协议
,
ftJw agreement for sale 售卖协议；买卖协议
s=jYQ5nv agreement for sale and purchase 买卖协议
$9Bzq_! agreement for the payment of interest 支付利息协议
i({ \fb|0 agreement for the repayment of money 还款协议
!'F1Ht agreement of reinsurance 再保险协议
YF-E1`+?< Agricultural Bank of China 中国农业银行
sfn^R+x4,9 air passenger departure tax 飞机乘客离境税
O(8CrKYY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u _9c> airport tax 机场税
ui# nN alcohol duty 酒精税
.Hqq!& alienation 让与；让渡；转让
IBJNs $ alimony 生活费；赡养费
2xO [ ?fR All Ordinaries Index [AOI] 所有普通股指数
DH+kp$,} all risks 全险；综合险
r.zgLZ}3&V All Sales Record for Stock Market 《股票市场成交报告》
}Cw,m0KV/ Allied Capital Resources Limited 新联财务有限公司
f*Q9 u >1p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i^.eX
VV/ allocation letter 拨款信件
`Tyd1!~ allocation of fund 分配款项；预留款项
^?""'1iuQx allocation of profit 利润分配；溢利分配
U{oM*[ allocation warrant 拨款令
X5J )1 rL allotment 分配；配股
j;_ allotment notice 股份配售通知；配股通知
?i #x13 allotment of shares 股份分配
JXe~
9/! allowable 可获宽免；免税的
ly*v|(S& allowable business loss 可扣除的营业亏损
H(76sE allowable expenses 可扣税的支出
]zJO)(d$> allowance 免税额；津贴；备抵；准备金
7UW \ |r allowance for debts 债项的免税额
U.t][#<3 allowance for depreciation by wear and tear 耗损折旧免税额
]3I a>i allowance for funeral expenses 殡殓费的免税额
! Ea! "} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-;_"Y]# allowance for repairs and outgoings 修葺及支出方面的免税额
AJ*17w allowance to debtor 给债务人的津贴
SIrNZ^I alteration of capital 资本更改
-A
w]b} #v alternate trustee 候补受托人
2 >O [Y1 amalgamation 合并
i]k)wr( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_h}(j Ed! ambit of charges 征税范围；收费范围
~=OJCKv5( amended valuation 经修订的估值
6&SNFOX{@ American Commodities Exchange 美国商品交易所
Evm3Sm!S American Express Bank Limited 美国运通银行
m6BUKX\m American Stock Exchange 美国证券交易所
I i[U% amortization 摊销
} 'x)e amount due from banks 存放银行同业的款项
$aJay]F amount due from banks abroad 存放海外银行同业的款项
t>}S@T{~T amount due from holding companies 控股公司欠款
)$E) {(Aa amount due from local banks 存放本港银行同业的款项
[}HPV+j=U amount due to banks 银行同业的存款
wQy~5+LE amount due to banks abroad 海外银行同业的存款
,%IP27bPW amount due to holding companies 控股公司存款
dR\yRC]I amount due to local banks 本港银行同业的存款
iEtR<R>= amount due to outport banks 外埠银行同业的存款
^z)De+,!4 amount for note issue 发行纸币的款额
\HzmhQb+m amount of bond 担保契据的款额
~v2(sR J amount of consideration 代价款额
RNB&!NC
amount of contribution 供款数额
A ~vx,|I amount of indebtedness 负债款额
6 1k SCu amount of principal of the loan 贷款本金额
BI)C\D3[ amount of rates chargeable 应征差饷数额
C;JW \J~W amount of share capital 股本额
#bt f|\D amount of sums assured 承保款额
9;7"S.7AV amount of variation 变动幅度
@B >D>B amount of vote 拨款数额
7_s+7x = amount payable 应付款额
B(s^(__] amount receivable 应收款额
8TB|Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m"Mj3Z: analysis 分析
r4iNX+h?V ancillary risk 附属风险
V||b%Cb1g annual account 周年帐目；周年帐目报表；年度决算；年结
zx\ -He annual accounting date 年结日期
de W1>yh^_ annual allowance 每年免税额；年积金；年度津贴；年津
]FVJQS2h annual balance 年度余额
)YEAk@h@ annual disposable income 每年可动用收入
}1 qQ7}v annual estimates 周年预算
(n B[aM annual fee 年费
tb~E. Lm\ annual general meeting 周年大会
v4|TQ8!wR annual growth rate 年增率；每年增长率
$nmt&lm annual long-term supplement 长期个案每年补助金
+jB; annual pensionable emolument 可供计算退休金的年薪
_w?!Mu annual report 年报
bv]SR_Tiq Annual Report on the Consumer Price Index 《消费物价指数年报》
nrev!h annual return 周年报表；周年申报表；每年报税表格
^ fC2o%3^ Annual Return Rules 《周年报表规则》
zKJQel5 annual review of consumer prices 每年消费物价回顾
<CO_JWD annual roll-forward basis 逐年延展方式
Z9M$*Zp annual salary 年薪
sNpA!!\PM annual statement 年度报表；年度决算表
6}R*7iM s 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
Qm3F=*)d annuitant 年金受益人
d]sqj\Q57 annuity 年金
-n|>U: annuity contract 年金合约
c$ib- annuity on human life 人寿年金
o[Qb/ 7 antecedent debt 先前的债项
GP4!t~"1 ante-dated cheque 倒填日期支票
r?[[.zm"7 anticipated expenditure 预期开支
e'$[PF anticipated net profit 预期纯利
qQ )1 +^ anticipated revenue 预期收入
@hA`f4^ anti-inflation measure 反通货膨胀措施
$ dI
mA anti-inflationary stance 反通货膨胀立场
+=9iq3<yfS apparent deficit 表面赤字
Yu" Q apparent financial solvency 表面偿债能力
Yn [
F:Z apparent partner 表面合伙人
{c3FJ 5: application for personal assessment 个人入息课税申请书
/Q7q2Ne^* application of fund 资金应用
aG ;F =e application to release as liquidator and to destruct the books of accounts and documents
H:hM(m0?q 申请免除清盘人职务及毁灭帐簿与文件
D mi.@. appointed actuary 委任精算师
Z HZx r appointed auditor 委任核数师；委任审计师
, 2#Q > appointed trustee 委任的受托人
dO z|CfUhI appointer 委任人
sk9Ejaf6> apportioned pro rata 按比例分摊
(OE S ~G apportionment 分配；分摊
[8Y7Q5H ad Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|Y}YhUI & apportionment formula 分摊方程式
r@r*|50 apportionment of estate duty 遗产税的分摊
^(+q 1 O' appraisal 估价；评估
cOdRb=?9 appreciable growth 可观增长
b1# C,UWK appreciable impact 显着影响
rAHP5dx: appreciable increase 可观增长
p({@t=L3g appreciation 增值；升值
Ek `bPQ5 appreciation against other currencies 相对其他货币升值
.GJbrz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ly34aD/p~, appreciation tax 增值税
EmO[-W|2 appropriation 拨款；拨用；拨付
TE o appropriation account 拨款帐目
bK#ZY Appropriation Bill 拨款法案
;0m J4G appropriation-in-aid system 补助拨款办法
{G vGV approved assets 核准资产
6p) &}m9! approved basket stock 认可一篮子证券
3YLfh`6 approved budget 核准预算
E)m \KSwh approved charitable donation 认可慈善捐款
W G A&Lr approved charitable institution 认可慈善机构
{9Qc\Ij approved currency 核准货币；认可货币
-6-rX D approved estimates 核准预算
Ww 8U{f approved estimates of expenditure 核准开支预算
)?radg approved overseas insurer 核准海外保险人
`_)9e GQ approved overseas trust company 核准海外信托公司
U}X'RCM approved pooled investment fund 核准汇集投资基金
)vOBF5 approved provident fund scheme 认可公积金计划
%fS1g Sf h approved provision 核准拨款
< Ez@cZ" approved redeemable share 核准可赎回股份
0$`pYW] approved regional stock 认可地区性证券
lU
Zj approved retirement scheme 认可退休金计划
yw+] S approved subordinated loan 核准附属贷款
7Z:HwZ arbitrage 套戥；套汇；套利
~b#<HG\,, arbitrageur 套戥者；套汇者
t* Ro2QZ arbitrary amount 临时款项
f2gh|p` arrangement 措施；安排；协定
rz|Sjtq arrears 欠款
X4:84 arrears of pay 欠付薪酬
rU9")4sQ arrears of revenue 逾期未收税款；逾期未收的帐项
PO'K?hVS^w articles of association 组织章程；组织细则；组织章程细则
lGp:rw` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1yF9zKs &_ ascertainment of profit 确定利润
Y9f7~w^s "Asia Clear" “亚洲结算系统”
`UzH *w@e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C[ znUI> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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fHp.3 Asian Development Fund [ADF] 亚洲发展基金
S"Vr+x? Asian dollar bond 亚洲美元债券
UGM:'xa<T Asian dollar market 亚洲美元市场
c%,ky$'18 Asian dollar rate 亚洲美元利率
)Rb t0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S9 l po_!z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{}'Jr1 asked price 沽盘；喊价；索价；卖方报价
9HN &M *} assessable income 应评税入息
:tFc Pc' assessable loss 应评税亏损
yO8@ .-j b assessable profit 应评税利润
J| &aqY assessable value 应评税值
-,/6 Wn'j assessed profit 估定利润
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{k$Fk assessed value 经评估价值
Gl{'a1 assessment 评税；评定；估价；评税单
o92BGqA>& assessment number 评税编号；估价编号
}T}c%p assessment of additional tax 补加税评税
/ o$6"~t assessment of performance 业绩评估；实绩评价
xG
ed Y*[` Assessor 评税主任
GB g asset price bubbles 资产价格泡沫
R=Lkf asset-backed securities 具资产保证的证券
<w~$S0_ assets accretion 资产增值
7Tr '<(A assets and liabilities 资产与负债
V+>RF assets betterment statement 资产递增表；资产改进表
d <ES assets lending 实物放款；有抵押贷款
<<qzZ+u assets of the company passing on the death 死者去世时转移的公司资产
[8tpU &J assets pledged as security for liabilities 用作负债抵押的资产
n@kJ1ee' assets portfolio 资产投资组合
h){ #dU+& assets price 资产价格
@/As|) assets quality 资产质素
D.7cWR`Wp assets realization 资产变现
B (71I; assets refinancing arrangement 资产再集资安排
| uFb(kL[U assets securitization 资产证券化
l#ct;KZ assets situated outside Hong Kong 在香港以外地方的资产
8TH;6-RT assets stripping 削减资产；拆卖资产
dQH8s assets value 资产值
{7IZN< e assignee 承让人
{be|G^.c assignment 转让；转让书；转让契
A`vRUl,c= assignment of interest 权益转让
:SN? t assignment of letters patent and trade mark 专利证书及商标转让
OBlQ assignment of property 物业转让；物业转让书
`_n eYT assignment right 转让权
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assignor 转让人
:G9 d,B7* associate 有联系的人；有关连人士；相联者；合伙人；联系人
dw vc;f- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vfc5M6Vm)< associate member 附属会员
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9/m6F associated body corporate 相联法人团体
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1zSTkg associated company 相联公司；联属公司
Gz\wmH&rVz associated corporation 相联法团
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<1/W! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%T<c8w}dP 公认会计师公会〔英国〕
~QE?GL Association of Futures Exchange Brokers 香港期货经纪协会
K43` $ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S9b=?? M) association of underwriters 承保人组织
OL#i !ia. assumption of control 接管
Q-s5-&h ( assurance 担保；保险；转易；转易书
h>xB"E|. assurance of interest 权益的转易
z:O:g?A at 19XX price 按一九ＸＸ年价格计算
b4KNIP7E at a discount 按赔价计算；按贴水价格计算；打折扣
0lqh;/ at a premium 按溢价计算；按升水价格计算
6x!iL\Y~ at call 通知付款；按通知
J + Y?'"r at constant market price 按固定市价计算
0 >(hiT y< at constant price 按固定价格计算
?g K|R at cost 按成本计算
|l|$ Q ; at current market price 按当时市价计算；按现时市价计算
VL\Ah3+ at current price 按当时价格计算；按现时价格计算
/^~)iTwH at factor cost 按要素成本计算；按生产要素成本计算
5P );t9O6 at money-of-the-day price 按付款当日价格计算
(S=CxK at or better 按指定或较佳价位〔买卖指令〕
[e|9%[.V at par 按面值计算；平价
A}uW y^w at sight 见票即付
X*)DpbWd at the close 按收市盘
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at the opening 按开市盘
7/=r - attestation 见证；见证条款
se _Oi$VZ{ at-the-money option 平价期权
-Y"2c,~pH attorney 受权人；受托代表人
+9;6]4 attornment 新拥有人承认书
\$,;@H5I^ attributable profit 可归属利润
` apCu attributable share value 可归属股份价值
8js1m55KT Auckland Stock Exchange 奥克兰证券交易所
$U^ Ms!'L auction 拍卖
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~>-6Nb 5 auctioneer 拍卖商
D|C!KF ( audit 审计；核数
p@YbIn Audit Commission 审计署
?O#"x{Pk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eN TKX 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
N71%l audit review 帐目审查
*M~BN}. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0bQ"s*K audited account 审计帐目；经审计的帐目
K>2 Bz&) audited annual account 经审计的周年帐目
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iF audited balance sheet 经审计的资产负债表
Uo:=-NNI auditor 核数师；核数主任；审计师
-zm-|6[Wi auditor's certificate 核数师证明书；审计师证明书
NF*Z <$ '% auditor's report 核数师报告；审计师报告
<q4 <3A Aussie bond 澳元债券
?*f2P T?` austerity budget 紧缩预算
5 q}7#{A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e yByAT~W, Australia All Ordinaries Index 澳洲所有普通股票指数
cD<5~ `l Australian Dollar [AUD] 澳元
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* Australian Options Market 澳大利亚期权市场
~2 J!I^ J Australian Securities Commission 澳洲证券事务监察委员会
*b(nX,e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Bc?KAK Australian Stock Exchange 澳大利亚证券交易所
MB?762 Q Austrian Schilling [ATS] 奥地利先令
h}GzQr y1 authentication 认证；鉴证
Sh U1RQk authority to purchase 委托购买证；委购书
wvEdZGO8! authorization 认可；核准；授权；授权书
%Wg8dy| authorization by direction 指示授权
1n>(CwLG" authorization by instruction 指令授权
SGLU7*sfd authorization by warrant 令状授权
{ 60U6n authorization of unit trust 单位信托的认可
*)qxrBc0 authorized agent 指定代理人
3TnrPO1E authorized capital 法定资本
ys} I~MK - authorized clerk 出市员
%2`.*]L authorized dealer 认可交易商
6fw2 ;$x" authorized financial institution 认可财务机构
iiTt{ab\Y authorized fund 认可基金
3|1v )E authorized fund house 获授权的基金公司；认可基金公司
DYW&6+%,hO authorized institution 认可机构
7NQEn Al authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9<1 dps=c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
,^&amWey authorized investment 特准投资项目
KWi P`h8 authorized person 获授权人
}9 I,p$ authorized representative 获授权代表
:#Nrypsu authorized share capital 法定股本
vW`[CEm^X automated quotation system 自动报价系统
9 kLA57 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yuq2) 自动交易系统〔香港期货交易所有限公司〕
CjUYwAy$k automatic adjustment mechanism 自动调整机制
J*+[?FXRL automatic adjustment system 自动调整系统
}]|e0 w: Automatic Clearing House 自动票据交换所
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*<bj automatic exchange rates accumulation system 自动化汇率累集系统
4~z-&>% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t`E e/L% automatic teller machine [ATM] 自动柜员机
NbUb LzE autopay 自动转帐
]q 3.^F available assets 可用资产
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uA available fiscal reserve 现存财政储备
Nh"U~zlh available profit 可用利润
-s9()K(vZG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Jqz K5)
average 平均；平均数；海损
^_\%?K_u average basic salary 平均基本薪金
/G= ?E]^ average consumer expenditure 平均消费开支；一般消费开支
"WzD+<oL average cost 平均成本
2[g kDZ average cost of land production 增辟土地平均成本
r&Qq,k oE average daily turnover 平均每日成交额
5 N:IH@ average daily wage rate 平均每日工资率
}mOo= )C! average expenditure pattern 平均开支模式
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average growth rate 平均增长率
].Xh=7&2{ average net fixed assets 固定资产平均净值
l9f%?<2D average of relatives 相对价格平均数
U}DLzn|w average price 平均价格
3_k o=& B$ average propensity to consume 平均消费倾向；一般消费倾向
@IV,sz e average propensity to save 平均储蓄倾向；一般储蓄倾向
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0O& average rate 平均率
KRb'kW average revenue 平均收入；平均收益
t:*1* ; average stock 平均库存；平均存货
IO<Ds#( average yearly rent 平均年租
|G/W S0 avoidance of double taxation 避免双重课税
Ik-E_U2 avoidance of tax 避税
