A:
xq-TT2}<L A share Ａ股；甲类股份
9XEP:}5, abatement of tax 减税；减扣免税额
3Eu;_u_ ABN AMRO Bank N.V. 荷兰银行
$ l+DkR+ above-the-line expenditure 线上项目支出；经常预算支出
+\/1V` above-the-line receipt 线上项目收入；经常预算收入
Wt
1]9{$ ABSA Asia Limited 南非联合亚洲有限公司
|(77ao3 absolute change 绝对数值变更
Iq["(!7E5 absolute expenditure 实际开支
SL ) ope absolute guideline figure 绝对准则数字
[B+]F~}@ absolute interest 绝对权益
eb#p-=^KP absolute order of discharge 绝对破产解除令
+u\ kTn absolute profit margin 绝对利润幅度
8 LH\a.> absolute value 实值；绝对值
)Lb?ZXT3 absolutely vested interest 绝对既得权益
2vh@KnNU absorbed cost 已吸收成本；已分摊成本
"f |xIK`c absorption 吸收；分摊；合并
wpI_ yp absorption rate 吸收率；摊配率；分摊率
D8*t zu- ACB Finance Limited 亚洲商业财务有限公司
& @rXt! acceptable form of reciprocity 合理的互惠条件
J _eu(d[9 acceptable rate 适当利率；适当汇率
On*pI37(\ acceptance agreement 承兑协议
kX)QHNzP acceptance for honour 参加承兑
.mwB'Ll acceptor 承兑人；接受人；受票人
+]dh`8*8>1 acceptor for honour 参加承兑人
H&_drxUq;L accident insurance 意外保险
G%FLt[ Accident Insurance Association of Hong Kong 香港意外保险公会
S\"#E:A accident insurance scheme 意外保险计划
] 21 `x accident year basis 意外年度基准
x*7Q accommodation 通融；贷款
@/f'i9?oM` accommodation bill 通融票据；空头票据
s=[T ,:Z accommodation party 汇票代发人
^sqTgrG account balance 帐户余额；帐户结余
u}Q cyG^ account book 帐簿
U"L 7G$ account collected in advance 预收款项
M R3\7D+9y account current book 往来帐簿
Y6 : b account of after-acquired property 事后取得的财产报告
\qZ>WCp>r account of defaulter 拖欠帐目
J{q sCJiB account payable 应付帐款
T:!f_mu| account payee only [A/C payee only] 只可转帐；存入收款人帐户
Sk7sxy<F' account receivable 应收帐款
/C\tJs account receivable report 应收帐款报表
| 9Pi*)E account statement 结单；帐单；会计财务报表
;6AanwR6 account title 帐户名称；会计科目
\S]` { kY, accountant's report 会计师报告
YU ,fx<c Accountant's Report Rules 会计师报告规则
] =*G[ accounting and auditing procedure 会计与审计程序；会计与核数程序
wT>~7$=L{ Accounting Arrangements 《会计安排》
U!O" f accounting basis 会计基础
K'\Jnn accounting by Official Receiver 破产管理署署长呈交的帐目
R>T9 H0 Accounting Circular 《会计通告》
C Aa&,ZR accounting class 会计类别
j {&$_ accounting date 记帐日期；会计结算日期
f~t5[D(\Q, accounting for money 款项核算
me ,lE- Accounting Officer 会计主任
KEfwsNSc% accounting period 会计报告期；会计期
p G(F w > accounting policy 会计政策；会计方针
dC(5I{I| accounting practice 会计惯例
?DgeKA"A accounting principle 会计准则
V:<Z accounting record 会计记录
>QSlH]M accounting report 会计报告
>1 %|T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7xh91EU:4 Accounting Society of China 中国会计学会
U%r|hn3 accounting statement 会计报表
!%Bhg? accounting system 会计制度；会计系统
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t=*<X accounting transaction 会计事项；帐务交易
RaC8Sq7hW accounting treatment 会计处理
*4OB
88$ accounting year 会计年度
h$l`)AH^ accretion 增值；添加
76(/(v.x accrual 应计项目；应累算数目
!x[]. Urj accrual basis 应计制；权责发生制
f<y-{.VnN$ accrual basis accounting 应计制会计；权责发生制会计
6lob&+ accrue 应累算；应计
?M B Od9 accrued benefit 应累算利益
AwtiV-w accrued charges 应计费用
/{> _'0 accrued cumulative preference share dividend 应累算的累积优先股股息
:j&- Lc accrued expenses 应累算费用
e4LJ3y&z" accrued interest payable 应付利息；应计未付利息
p1!-|Sqq accrued interest receivable 应收利息；应计未收利息
vI \8@97 accrued right 累算权益
Av>xgfX accruing profit 应累算的利润
au#/Q accumulated fiscal reserve 累积财政储备
wK!7mZ accumulated profit 累积利润；滚存溢利
}fZ~HqS2w accumulated reserve 累积储备
P!u0_6 accumulation of surplus income 累积收益盈余
g&r3 ; acquired assets 既得资产
5Zu k`%O acquisition 收购；购置；取得
^GnR1.ux acquisition cost 购置成本
aIo%~w acquisition expenses 购置费用
+FH@|~^O acquisition of 100% interest 收购全部股权
Jp"[` m acquisition of control 取得控制权
Vy 7 )_D acquisition of fixed assets 购置固定资产
45Lzq6 acquisition of shell “买壳”
}6"l`$=Ev acquisition price 收购价
FBeo@ act of God 天灾
N nq r{ub acting partner 执事合伙人
)(+q~KA} active market 买卖活跃的市场；交投畅旺的市场；旺市
_sAcvKH active partner 积极参与的合伙人
p]rV\,Yss active trading 交投活跃
{RN-rF3w actual circulation 实际流通
sB0 m^Y' actual cost 实际成本
VQ;'SY:` actual expenditure 实际开支；实际支出
!>\g[C actual income 实际入息；实际收入；实际收益
KGrYF actual market 现货市场
nQ@<[KNd actual price 现货价；实际价格
4}-G<7* actual profit 实际利润
m:Fdgu9 actual quotation 实盘；实际价位；实际报价
x}~Z[ bx actual year basis 按实际年度计算
:Z.P0= actuals 实货
zNM*xP gS actuarial investigation 精算调查
2"EaF^?\ actuarial principle 精算原则
zmFS]IOv$ actuarial report 精算师报告
!@>q^_Gez Actuarial Society of Hong Kong 香港精算学会
nCDG PzJ actuarial valuation 精算师估值
2oo\ SmO] actuary 精算师
J\hqK*/8 ad referendum agreement 暂定协议；有待覆核的协定
Ze?n Q- ad valorem duty 从价税；按值征税
4mvnFY} ad valorem duty system 从价税制
#<d'=R[ AK ad valorem fee 从价费
]JQ}9"p=5 ad valorem tariff 从价关税
v >cPr( additional allowance 额外免税额
L),r\#Y(v additional amount for unexpired risk 未过期风险的额外款额
"u)L e6. additional assessable profit 补加应评税利润
\$!D^%~; additional assessment 补加评税
umN4|X additional commitment 额外承担
G^:?)WRG additional commitment vote 额外承担拨款
afE8Kqa:H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7LsV lT [ additional dependent parent allowance 供养父母额外免税额
"dHo6CT,y_ additional provision 额外拨款
]F 3fO5Z additional stamp duty 附加印花税
%awr3h>$ additional tax 补加税罚款；补加税款
5[]Yx l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qwq5y t? adjudged bankrupt 被裁定破产
Fg0!2MKq* adjudicated bankrupt 裁定破产人
d^8n adjudication fee 裁定费；评定印花税额手续费；评估契据费
LtGjHB\+ adjudication of bankruptcy 裁定破产；宣告破产
O-!Q~;3][ adjudication of insolvency 裁定无力偿还债务
W9; 9\k adjusted actual 经调整的实数；调整后的实数
S @Aw1i p adjusted current assets 经调整的流动资产；调整后的流动资产
Z |xgZG{ adjusted figure 经调整的数字；调整后的数额
kAs=5_?I adjusted liabilities 经调整的负债；调整后的负债
]IH1_?HgP7 adjusted loss 经调整的亏损；调整后的亏损
<vt}+uMzXv 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
xy 4P_ adjusted profit 经调整的利润；调整后的利润
j!"5, ~ adjusted surplus 经调整的盈余额；调整后的盈余额
~9#'s' adjusted value 经调整的价值；调整后的价值
q4g)/x%nc adjustment 调整；修订；理算〔保险〕
{a ]u adjustment centre 调剂中心
Bh7hF?c Sj adjustment lag 调整过程的时间差距；调整时差
ccT
<UIpq adjustment mechanism 调整机制
y"k % Wa`* adjustment of loss 亏损调整
yIg^iZD
adjustment process 调整过程；调整程序
G +AP."M? adjustment range 调整幅度
u/ri
{neP{ administered exchange rate 受管制汇率
6!H,(Z]j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?kS#g administration expenses 行政费用
`A<2wd; administration fee 手续费；行政费
K{:[0oIHc administration in bankruptcy 破产管理
LTuT"}dT[ administration order 遗产管理令
% CQv&d2 administrator 管理人；遗产管理人
r}}2 Kl administrator of the estate 遗产管理人
vy-q<6T}:p admission of debt 债项承认书
sl:1P^b admission of proof 接纳债权证明
K^P&3H*(/n advance 放贷款项；垫付款项；预支款项；预付款项
VAA="yN advance account 暂支帐目；预付款帐户
<fHN^O0TS advance compensation 预付补偿金
`3* QKi$ advance from shareholder 股东垫款
#e1iYFgS advance pending reimbursement 预支以待日后付还
yq[.
WPve advanced economy 先进经济体系
z:= E- + advancement 预付；预付财产
:< HLw.4O advances warrant 垫款令
`dhBLAt advancing 贷出
YMVm pcz adverse balance 逆差
;rV+eb)I adverse exchange 逆汇
;U#= H9_ advertisement addressed to shareholders 在报章刊登的致股东通告
^oR
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advice for collection 托收通知书
[=cYsW%WG advice of drawing 提款通知书；汇票通知书
A wr(}){ advice of payment 付款通知
@"H7Q1Hg!* Advisory Committee [Securities and Futures Commission]
s^m`qi( H 谘询委员会〔证券及期货事务监察委员会〕
p0PK-e`@: Advisory Committee on Diversification 经济多元化谘询委员会
'F3@Xh affidavit 誓章；遗产申报誓章
H;0K4|I affidavit of no receipt 述明无收款的誓章
KwgFh#e affiliate 联号；联营公司；附属公司
5n1`$T.WG affiliated company 附属公司；联号；联营公司
L`(\ud affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'
H4m" affordability 负担能力
xVRxKM5 { African Development Bank [AfDB] 非洲开发银行
*P|~v Cnr after-acquired property 事后取得的财产
P 9 y+rF. after-hours dealing 市后交易
6}~k4;'}A after-tax profit 税后盈利；税后利润；税后溢利
y9k'jEZ"oh agency agreement 代理协议
SVObJsB^ agency expenses 代理机构的开支
% bKy agency fee 代理费
gLg.mV1< Agency Law 《代理法》
<$ qT(3w<y agent 代理人；承销人
N`4XlD agent of company 公司代理人
}2S)CL= agent's fee 代理人费；经纪费
0|g@; Pc aggregate 总计；总数；总体数字
{`-AIlH( aggregate amount 总款额；总额
Hp5.F>- aggregate assets and liabilities 总体资产与负债
vy`
lfbX@ aggregate at constant price 按固定价格计算的总体数字
"H=N>=g0E aggregate demand 总需求
^XG$?2<U aggregate gross position 总持仓量
E!uQ>'iq. aggregate limit 总限额
q>wO=qWx aggregate of salaries tax 合计薪俸税
) I(9qt>Y aggregate performance 总体表现；总体业绩
@|s$ :;(= aggregate supply 总体供应
HU$]o N aggregate surplus 总盈余
F'CJN$6Mw/ aggregate total 整体总额
5,-:31(j\ aggregate value 总值；合计价值
M N p4=R aggregated basis 合计基准
'Ydr_Ses aggregated net chargeable income 合计应课税入息实额
JSID@
n<b? aggregation 合并计算；合计；总和
*IIA"tC
aggregation of incomes of husband and wife 夫妇入息合并计算
ju07gzz aggregation of property 财产的总和
&%g$Bi,G agio 差价；贴水
#XG3{MGX[ 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》
R / ND f` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!yr4B "kz 《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》
f'*/IG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(?TK P 7 《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》
/F46Ac}I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IusZY B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:*^aSPlV agreement for a settlement 授产协议
A%x0'?GU agreement for assignment 转让协议
FH EP/T\5 agreement for sale 售卖协议；买卖协议
#f%fY%5q agreement for sale and purchase 买卖协议
mwsdl^c agreement for the payment of interest 支付利息协议
apt$e$g agreement for the repayment of money 还款协议
vif)g6, agreement of reinsurance 再保险协议
Bsha)< Agricultural Bank of China 中国农业银行
j\zlp air passenger departure tax 飞机乘客离境税
r^H,H'BohJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/^v!B`A @ airport tax 机场税
9JX@c k alcohol duty 酒精税
5Ar gM% alienation 让与；让渡；转让
PKC0Dt;F . alimony 生活费；赡养费
(nXnP{yb All Ordinaries Index [AOI] 所有普通股指数
n-{ d7haOa all risks 全险；综合险
x+ER 3wDD@ All Sales Record for Stock Market 《股票市场成交报告》
IP@3R(DS% Allied Capital Resources Limited 新联财务有限公司
o 7WAH@g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ijvDFyN> allocation letter 拨款信件
bC98<if allocation of fund 分配款项；预留款项
=qpGAv_# allocation of profit 利润分配；溢利分配
k+*pg4 ' allocation warrant 拨款令
|QMmF" 0 allotment 分配；配股
6 EfBz allotment notice 股份配售通知；配股通知
:RxMZwa= allotment of shares 股份分配
iX<" \pV allowable 可获宽免；免税的
g$zGiqzMK allowable business loss 可扣除的营业亏损
H=w):kL| allowable expenses 可扣税的支出
vVIN D allowance 免税额；津贴；备抵；准备金
g'{?j~g allowance for debts 债项的免税额
Ryh 0r allowance for depreciation by wear and tear 耗损折旧免税额
^,F G 9 allowance for funeral expenses 殡殓费的免税额
z] -m<#1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<&2<>*/.y allowance for repairs and outgoings 修葺及支出方面的免税额
w w[||
= allowance to debtor 给债务人的津贴
BkPt 1i alteration of capital 资本更改
TU58 alternate trustee 候补受托人
gK@`0/ k{ amalgamation 合并
!3\$XK]5ZT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;yy R_N S ambit of charges 征税范围；收费范围
+\;Ro18? amended valuation 经修订的估值
W7gY$\1<& American Commodities Exchange 美国商品交易所
{Qa O\{J= American Express Bank Limited 美国运通银行
4;
0#Z^p American Stock Exchange 美国证券交易所
!] E ]Xd< amortization 摊销
4]$OO' amount due from banks 存放银行同业的款项
K =E+QvS G amount due from banks abroad 存放海外银行同业的款项
g at;Er amount due from holding companies 控股公司欠款
5j$&Zgx51 amount due from local banks 存放本港银行同业的款项
r!O[| h amount due to banks 银行同业的存款
!M`.(sO ] amount due to banks abroad 海外银行同业的存款
nB5 \ocJ amount due to holding companies 控股公司存款
5S_fvW; amount due to local banks 本港银行同业的存款
]$ Nhy8- amount due to outport banks 外埠银行同业的存款
w!v^6[ ! amount for note issue 发行纸币的款额
NZa 7 [}H amount of bond 担保契据的款额
%{pjC7j# amount of consideration 代价款额
68(^* amount of contribution 供款数额
cruBJZr* amount of indebtedness 负债款额
~d1=_p:~T amount of principal of the loan 贷款本金额
x X[WX#'f amount of rates chargeable 应征差饷数额
XjP & amount of share capital 股本额
6xwjKh:9 amount of sums assured 承保款额
mpC u,l+lo amount of variation 变动幅度
6({)O1Z amount of vote 拨款数额
[]aw;\7}Y amount payable 应付款额
"Nb2[R amount receivable 应收款额
BfCnyL% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6 C
O 5:\ analysis 分析
Q4L=]qc T ancillary risk 附属风险
B$YoglEW: annual account 周年帐目；周年帐目报表；年度决算；年结
-mGG:#yP annual accounting date 年结日期
'DNxc annual allowance 每年免税额；年积金；年度津贴；年津
IVZUB*wv)b annual balance 年度余额
H&%oHy K annual disposable income 每年可动用收入
TwVkI<e0s? annual estimates 周年预算
'q_ Z
dw% annual fee 年费
0Zp5y@ V8 annual general meeting 周年大会
US3)+6 annual growth rate 年增率；每年增长率
o| vL:| 8Q annual long-term supplement 长期个案每年补助金
= Ul"{T< annual pensionable emolument 可供计算退休金的年薪
7I#C[:7x annual report 年报
?e4H{Y/M Annual Report on the Consumer Price Index 《消费物价指数年报》
@: =vK?8L annual return 周年报表；周年申报表；每年报税表格
WagL8BpLx Annual Return Rules 《周年报表规则》
maY. Z<lN annual review of consumer prices 每年消费物价回顾
7l/lY-zO annual roll-forward basis 逐年延展方式
!lL
`L \ annual salary 年薪
3c7i8b $ annual statement 年度报表；年度决算表
Ba5*]VGG 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
O(2c_! d annuitant 年金受益人
Eu~1t& 4 annuity 年金
wB' !@>db annuity contract 年金合约
wIR"!C>LE annuity on human life 人寿年金
reArXmU<u antecedent debt 先前的债项
!iNwJ|0 ante-dated cheque 倒填日期支票
C4d'z(< anticipated expenditure 预期开支
CLe{9-o anticipated net profit 预期纯利
l0URJRK{* anticipated revenue 预期收入
4X 7J~ anti-inflation measure 反通货膨胀措施
a#i|)[ anti-inflationary stance 反通货膨胀立场
+ 9|0\Q apparent deficit 表面赤字
gq 3|vzNZ apparent financial solvency 表面偿债能力
~x /ka43 apparent partner 表面合伙人
y!}XlllV application for personal assessment 个人入息课税申请书
e f&8L application of fund 资金应用
9W]OtS G application to release as liquidator and to destruct the books of accounts and documents
1n}#54 申请免除清盘人职务及毁灭帐簿与文件
8>
$=p4bf appointed actuary 委任精算师
(n: A` ] appointed auditor 委任核数师；委任审计师
9QB,%K_:4 appointed trustee 委任的受托人
_'1 ]CoR appointer 委任人
hY%} x5ntU apportioned pro rata 按比例分摊
@mxaZ5 Vv} apportionment 分配；分摊
(!N2,1| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/SS~IhUX apportionment formula 分摊方程式
iu*&Jz)D> apportionment of estate duty 遗产税的分摊
=[!(s/+>L appraisal 估价；评估
vzbGL ap# appreciable growth 可观增长
#_aq @)Fd appreciable impact 显着影响
U{Oo @ztT appreciable increase 可观增长
PN 8#T:E appreciation 增值；升值
7NWkN7:B appreciation against other currencies 相对其他货币升值
sR8 3e|4I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_->+H jj ^ appreciation tax 增值税
Sw"h!\c` appropriation 拨款；拨用；拨付
P(2OTfGGx appropriation account 拨款帐目
ezY^T Appropriation Bill 拨款法案
:aaX Y:< appropriation-in-aid system 补助拨款办法
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\2,M# approved assets 核准资产
4r ~K`)/S' approved basket stock 认可一篮子证券
|ka/5o approved budget 核准预算
1W\wI j. approved charitable donation 认可慈善捐款
^VG].6 approved charitable institution 认可慈善机构
1P1h);*Z approved currency 核准货币；认可货币
|39,n~"o& approved estimates 核准预算
-P|claO0 approved estimates of expenditure 核准开支预算
hDSf>X_*_G approved overseas insurer 核准海外保险人
Cd=$XJ-b approved overseas trust company 核准海外信托公司
irq{ 21 approved pooled investment fund 核准汇集投资基金
IvkY M`% approved provident fund scheme 认可公积金计划
:: #[lw approved provision 核准拨款
9$e$L~I#u approved redeemable share 核准可赎回股份
.;Gx.}ITG6 approved regional stock 认可地区性证券
];6955I! approved retirement scheme 认可退休金计划
0asP,)i approved subordinated loan 核准附属贷款
K$qY^oyQFw arbitrage 套戥；套汇；套利
3(t ,x arbitrageur 套戥者；套汇者
k[ D,du') arbitrary amount 临时款项
jVN06,3z arrangement 措施；安排；协定
NQ[X=a8N arrears 欠款
ZYY2pY 1 arrears of pay 欠付薪酬
P*7G? arrears of revenue 逾期未收税款；逾期未收的帐项
Y Z8[h`z articles of association 组织章程；组织细则；组织章程细则
>K 4Nn(~ys Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0&I*)Zt9x ascertainment of profit 确定利润
Ly^bP>2i "Asia Clear" “亚洲结算系统”
)D/ ,QWk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w}OBp^V^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cUG^^3! Asian Development Fund [ADF] 亚洲发展基金
F@q9U lfB- Asian dollar bond 亚洲美元债券
/Mw;oP{&b Asian dollar market 亚洲美元市场
dm=?o Asian dollar rate 亚洲美元利率
r"{jrBK$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8UgogNR\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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xjs^3? asked price 沽盘；喊价；索价；卖方报价
^< cJ;u*0 assessable income 应评税入息
o/V T"cT assessable loss 应评税亏损
Z:N;>.3i assessable profit 应评税利润
aZ_3@I{d` assessable value 应评税值
aN0 7\ assessed profit 估定利润
lkJxb~S assessed value 经评估价值
,K\7y2/ assessment 评税；评定；估价；评税单
%]0?vw:; j assessment number 评税编号；估价编号
et)n`NlcK assessment of additional tax 补加税评税
TB.>?*<n] assessment of performance 业绩评估；实绩评价
- QY<o| Assessor 评税主任
W]7<PL*u asset price bubbles 资产价格泡沫
i \/'w] asset-backed securities 具资产保证的证券
1_f+!
ns# assets accretion 资产增值
NNqvjM- assets and liabilities 资产与负债
k,=<G , assets betterment statement 资产递增表；资产改进表
]N'% l]_$ assets lending 实物放款；有抵押贷款
m3pDFI assets of the company passing on the death 死者去世时转移的公司资产
W3>9GY90R assets pledged as security for liabilities 用作负债抵押的资产
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B]qqqP assets portfolio 资产投资组合
,'`yh|}G\ assets price 资产价格
EZI#CLT[ assets quality 资产质素
$<2 d|;7r assets realization 资产变现
SZ[?2z assets refinancing arrangement 资产再集资安排
U xHI6,b assets securitization 资产证券化
|k*bWuXgLs assets situated outside Hong Kong 在香港以外地方的资产
.$}z</#! assets stripping 削减资产；拆卖资产
vw3[(_MV3_ assets value 资产值
[fT$ # '6 assignee 承让人
JZxA:dg
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c,;VnZ
9wC assignment of interest 权益转让
@M<qz\
[ assignment of letters patent and trade mark 专利证书及商标转让
=6:9y}~ assignment of property 物业转让；物业转让书
Ym\<@[3+! assignment right 转让权
!\1)?&y9j assignor 转让人
9,_~qWw associate 有联系的人；有关连人士；相联者；合伙人；联系人
S g1[p#U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wS9V@ associate member 附属会员
rYdNn0mh k associated body corporate 相联法人团体
"xTVu57Z[ associated company 相联公司；联属公司
XPMUhozV associated corporation 相联法团
\C>IVz<O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;K8}Yq9p9 公认会计师公会〔英国〕
rm3/R< Association of Futures Exchange Brokers 香港期货经纪协会
J Hm Pa Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7~Inxk; association of underwriters 承保人组织
W
= Bw*o- assumption of control 接管
l\V1c90m assurance 担保；保险；转易；转易书
'R-\6;3E>9 assurance of interest 权益的转易
` ~=z0I at 19XX price 按一九ＸＸ年价格计算
N]/cBGy at a discount 按赔价计算；按贴水价格计算；打折扣
Km=
Y^x0 at a premium 按溢价计算；按升水价格计算
)b ]wpEFl at call 通知付款；按通知
=,N"% } at constant market price 按固定市价计算
)6p6<y at constant price 按固定价格计算
Nb ~J'" at cost 按成本计算
b,+KXx at current market price 按当时市价计算；按现时市价计算
zT&"rcT"> at current price 按当时价格计算；按现时价格计算
e
}C,) at factor cost 按要素成本计算；按生产要素成本计算
*@#Gc%mGu at money-of-the-day price 按付款当日价格计算
N]iarYc at or better 按指定或较佳价位〔买卖指令〕
f m^` at par 按面值计算；平价
VUUnB<j at sight 见票即付
<v'[Wl@hq at the close 按收市盘
q#c+%,Z=C at the opening 按开市盘
U&R)a|
7R attestation 见证；见证条款
OwNM`xSa|\ at-the-money option 平价期权
ySiZ@i4 attorney 受权人；受托代表人
Y(1?uVYW\d attornment 新拥有人承认书
&)tv4L& attributable profit 可归属利润
,G VX1B? attributable share value 可归属股份价值
l%mp49< Auckland Stock Exchange 奥克兰证券交易所
4V,p\$; auction 拍卖
}qp)VF auctioneer 拍卖商
H6K8. audit 审计；核数
mUP!jTF Audit Commission 审计署
ju[y-am$/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RZ{O6~VH 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Lks+FW audit review 帐目审查
v07A 3oj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%2I>- 0]B audited account 审计帐目；经审计的帐目
af @a / audited annual account 经审计的周年帐目
p>?(u GV audited balance sheet 经审计的资产负债表
;g #nGs> auditor 核数师；核数主任；审计师
7w9'x Y auditor's certificate 核数师证明书；审计师证明书
tx<^PV2 auditor's report 核数师报告；审计师报告
hVB(*WA^D Aussie bond 澳元债券
s 92ol0` austerity budget 紧缩预算
9Ca0Tu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7DK}c]js Australia All Ordinaries Index 澳洲所有普通股票指数
RaSuzy^`*] Australian Dollar [AUD] 澳元
-UidU+ES; Australian Options Market 澳大利亚期权市场
0 !%G #~th Australian Securities Commission 澳洲证券事务监察委员会
G/3T0d+- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/]J\/Z> Australian Stock Exchange 澳大利亚证券交易所
9@"pR;X@ Austrian Schilling [ATS] 奥地利先令
;Q vQ fV4 authentication 认证；鉴证
q#8\BOTP | authority to purchase 委托购买证；委购书
L |#0CRiN authorization 认可；核准；授权；授权书
\/ri|fm6l# authorization by direction 指示授权
DS%]7,g] authorization by instruction 指令授权
O[U`(A: authorization by warrant 令状授权
@.k^ 8hc authorization of unit trust 单位信托的认可
M'R
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~QUNR?h authorized capital 法定资本
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authorized clerk 出市员
^ b5+A6? authorized dealer 认可交易商
q!U$\ Q& authorized financial institution 认可财务机构
Tzj v-9^V authorized fund 认可基金
*rxYal4ad authorized fund house 获授权的基金公司；认可基金公司
t%^&b'/Z authorized institution 认可机构
,37<F XX, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
havmhS )O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T3=h7a %= authorized insurer 获授权保险人；获认可承保人
Zz:%KUl3 authorized investment 特准投资项目
& uwOyb authorized person 获授权人
5"b1 :
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eTgtt-;VR authorized share capital 法定股本
q4!\^HwQ automated quotation system 自动报价系统
~-H3] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rZB='(? 自动交易系统〔香港期货交易所有限公司〕
bnvY 2-O6 automatic adjustment mechanism 自动调整机制
:F[s automatic adjustment system 自动调整系统
e&!c8\F Automatic Clearing House 自动票据交换所
G"(aoy,
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vA op#V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|XQ_ 4{ automatic teller machine [ATM] 自动柜员机
\BfMCA/ autopay 自动转帐
3]}RjO TU available assets 可用资产
/4 K d available fiscal reserve 现存财政储备
*m> [\) available profit 可用利润
,1CmB@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S^D@8<6GJ average 平均；平均数；海损
=)jo }MB average basic salary 平均基本薪金
0cf GI% average consumer expenditure 平均消费开支；一般消费开支
s%vy^x29 average cost 平均成本
UYy #DA average cost of land production 增辟土地平均成本
:,$"Gk average daily turnover 平均每日成交额
F+BCz sm7$ average daily wage rate 平均每日工资率
(5:pHX`P average expenditure pattern 平均开支模式
f9y+-GhaD average growth rate 平均增长率
9 2D~trn average net fixed assets 固定资产平均净值
L|s\IM1g average of relatives 相对价格平均数
6v%ePFul average price 平均价格
]^wr+9zd average propensity to consume 平均消费倾向；一般消费倾向
If &y 5C average propensity to save 平均储蓄倾向；一般储蓄倾向
x2H IS xg average rate 平均率
PMbq5 average revenue 平均收入；平均收益
GC r]x ' average stock 平均库存；平均存货
n?D/bX p average yearly rent 平均年租
?5};ONjN avoidance of double taxation 避免双重课税
#J5_z# -Q; avoidance of tax 避税
