A:
<9@&oN+T A share Ａ股；甲类股份
HG3.~ 6X abatement of tax 减税；减扣免税额
qPsyqn ?Y| ABN AMRO Bank N.V. 荷兰银行
*Jb_=j*) above-the-line expenditure 线上项目支出；经常预算支出
ob0~VEH- above-the-line receipt 线上项目收入；经常预算收入
>W8bWQ^fK ABSA Asia Limited 南非联合亚洲有限公司
HjV\lcK:v absolute change 绝对数值变更
'To<T absolute expenditure 实际开支
]|,vCK ju absolute guideline figure 绝对准则数字
X DHLEG-u( absolute interest 绝对权益
De;, =BSp absolute order of discharge 绝对破产解除令
7k 3p'FeS absolute profit margin 绝对利润幅度
f 4R1$(< absolute value 实值；绝对值
d F$KrwDK
absolutely vested interest 绝对既得权益
rwoF}} absorbed cost 已吸收成本；已分摊成本
wOjv[@d absorption 吸收；分摊；合并
BpH|/7 absorption rate 吸收率；摊配率；分摊率
-dg} BM ACB Finance Limited 亚洲商业财务有限公司
ab{;Z 5O acceptable form of reciprocity 合理的互惠条件
%n jOX#.w acceptable rate 适当利率；适当汇率
DK)u)?! acceptance agreement 承兑协议
_]P
a>8X* acceptance for honour 参加承兑
Y]~IY?I acceptor 承兑人；接受人；受票人
=Qyqfy*@D? acceptor for honour 参加承兑人
?F1wh2o q accident insurance 意外保险
~+<<bzY Accident Insurance Association of Hong Kong 香港意外保险公会
NP "ylMr7P accident insurance scheme 意外保险计划
7iP5T accident year basis 意外年度基准
N50f L accommodation 通融；贷款
+B# qu/B y accommodation bill 通融票据；空头票据
3i6h"Wu`n accommodation party 汇票代发人
+ 1x)z~q= account balance 帐户余额；帐户结余
~ ,T+JX account book 帐簿
1ADv?+j)A/ account collected in advance 预收款项
^eo bp.U account current book 往来帐簿
C *a,<` account of after-acquired property 事后取得的财产报告
<iR Wd account of defaulter 拖欠帐目
r4EoJyt account payable 应付帐款
E.9^&E}PG account payee only [A/C payee only] 只可转帐；存入收款人帐户
BO"qD[S account receivable 应收帐款
I
:@|^PYw account receivable report 应收帐款报表
[NL -! account statement 结单；帐单；会计财务报表
h l**zF account title 帐户名称；会计科目
W=3? x accountant's report 会计师报告
nW11wtiO. Accountant's Report Rules 会计师报告规则
P0)AU i accounting and auditing procedure 会计与审计程序；会计与核数程序
lr0M<5d=p Accounting Arrangements 《会计安排》
w]F!2b! accounting basis 会计基础
8]HY. $E accounting by Official Receiver 破产管理署署长呈交的帐目
w]}f6VlEl Accounting Circular 《会计通告》
; 7L ; accounting class 会计类别
C;pti r1G; accounting date 记帐日期；会计结算日期
l QWBCJ8y accounting for money 款项核算
@C=m?7O98 Accounting Officer 会计主任
TVYz3~m accounting period 会计报告期；会计期
:kt/$S^- accounting policy 会计政策；会计方针
F*,5\s< accounting practice 会计惯例
94y9W# accounting principle 会计准则
B>, A(X& accounting record 会计记录
*t]v}ZV* accounting report 会计报告
T=>vh*J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a(f(R&-:$Y Accounting Society of China 中国会计学会
PV(4$I} accounting statement 会计报表
4dD2{M accounting system 会计制度；会计系统
8RU.}P D accounting transaction 会计事项；帐务交易
6^ab@GrN\ accounting treatment 会计处理
++0rF\& accounting year 会计年度
i(Vm! Y82 accretion 增值；添加
}2=hd. . accrual 应计项目；应累算数目
E>" 8 / accrual basis 应计制；权责发生制
LZa%
x accrual basis accounting 应计制会计；权责发生制会计
#"<?_fao~ accrue 应累算；应计
fdLBhe#9M accrued benefit 应累算利益
) $J7sa accrued charges 应计费用
0#^Bf[Dn accrued cumulative preference share dividend 应累算的累积优先股股息
w&5/Zh[~~L accrued expenses 应累算费用
Bq;1^gtpe accrued interest payable 应付利息；应计未付利息
4kh8W~i;/ accrued interest receivable 应收利息；应计未收利息
>: $"a accrued right 累算权益
r>O|L%xpv accruing profit 应累算的利润
(kY@7)d'e accumulated fiscal reserve 累积财政储备
9DPb|+O- accumulated profit 累积利润；滚存溢利
%N1"* </q accumulated reserve 累积储备
]=Pu\eE accumulation of surplus income 累积收益盈余
]' g:B p acquired assets 既得资产
@k9Pz<ub acquisition 收购；购置；取得
gH'3 dS!{ acquisition cost 购置成本
Sc{Tq\t;% acquisition expenses 购置费用
1mix+.d acquisition of 100% interest 收购全部股权
XL~>rw< acquisition of control 取得控制权
|T
y=7d , acquisition of fixed assets 购置固定资产
h1-Gp3# acquisition of shell “买壳”
p#=;)1 acquisition price 收购价
EZ{\D!_Y act of God 天灾
s [T{c. F acting partner 执事合伙人
/B[}I}X active market 买卖活跃的市场；交投畅旺的市场；旺市
U!Mf]3
active partner 积极参与的合伙人
x,uBJ active trading 交投活跃
U6c@Et , actual circulation 实际流通
Pk:zfC?4 actual cost 实际成本
^vaL 8+ actual expenditure 实际开支；实际支出
$+jy/:]D actual income 实际入息；实际收入；实际收益
g}Mi9Kp actual market 现货市场
!5~k:1= actual price 现货价；实际价格
O2lIlCL actual profit 实际利润
}lO
}x actual quotation 实盘；实际价位；实际报价
p6Gcts? , actual year basis 按实际年度计算
ayeCi8 actuals 实货
Qsji0ikG actuarial investigation 精算调查
37j Q'O
U actuarial principle 精算原则
61>f( ?s actuarial report 精算师报告
N iISJWk6' Actuarial Society of Hong Kong 香港精算学会
'$6PTa actuarial valuation 精算师估值
S (tEw Xy actuary 精算师
s~Gw ad referendum agreement 暂定协议；有待覆核的协定
URQ@= W7 ad valorem duty 从价税；按值征税
*(Ro;?O,pi ad valorem duty system 从价税制
7_%2xewV| ad valorem fee 从价费
LD_M 3
P ad valorem tariff 从价关税
/ao<A\KR additional allowance 额外免税额
o3\,gzJ additional amount for unexpired risk 未过期风险的额外款额
9 rS, ? additional assessable profit 补加应评税利润
Z /h|\SyJ additional assessment 补加评税
ONfyYM? additional commitment 额外承担
0 Z8 /R additional commitment vote 额外承担拨款
)cKj iXn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UFf,+4q additional dependent parent allowance 供养父母额外免税额
y@aKNWy}$ additional provision 额外拨款
K:a3+k d additional stamp duty 附加印花税
BV1u,<T" additional tax 补加税罚款；补加税款
&g
{<HU?BT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u GAh7Sop adjudged bankrupt 被裁定破产
2rmNdvvrk adjudicated bankrupt 裁定破产人
C5;wf3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
bQj`g2eyM adjudication of bankruptcy 裁定破产；宣告破产
B j= @&; adjudication of insolvency 裁定无力偿还债务
= ]d^3bqN adjusted actual 经调整的实数；调整后的实数
5W{hH\E _5 adjusted current assets 经调整的流动资产；调整后的流动资产
W0|_]"K- adjusted figure 经调整的数字；调整后的数额
tvT4S adjusted liabilities 经调整的负债；调整后的负债
xU:4Y0y8 adjusted loss 经调整的亏损；调整后的亏损
`0z/BCNB 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
B.RRdK+: adjusted profit 经调整的利润；调整后的利润
y;r"+bS8 adjusted surplus 经调整的盈余额；调整后的盈余额
#<]Iz'\` adjusted value 经调整的价值；调整后的价值
Wp`C:H adjustment 调整；修订；理算〔保险〕
3C#RjA-2[ adjustment centre 调剂中心
zb?kpd} r adjustment lag 调整过程的时间差距；调整时差
7*MU2gb adjustment mechanism 调整机制
B\/ 7^{i5 adjustment of loss 亏损调整
4 i`S +`# adjustment process 调整过程；调整程序
E|{m"RUOy adjustment range 调整幅度
1 w 17L]4 administered exchange rate 受管制汇率
;:?*t{r4# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OW#_ty_ul administration expenses 行政费用
%",ULtZ+ administration fee 手续费；行政费
]zcV]Qj$~ administration in bankruptcy 破产管理
C#h76fpH administration order 遗产管理令
lz}llLb1 administrator 管理人；遗产管理人
Pa[?L:E administrator of the estate 遗产管理人
p+)C$ 2YK admission of debt 债项承认书
1@@y]s_.a admission of proof 接纳债权证明
sS|<&3 advance 放贷款项；垫付款项；预支款项；预付款项
>Fp&8p`am advance account 暂支帐目；预付款帐户
SM$\;)L advance compensation 预付补偿金
G:DSWW} advance from shareholder 股东垫款
b Oe<\Y$ advance pending reimbursement 预支以待日后付还
:Fnzi0b advanced economy 先进经济体系
BvQUn@ XE advancement 预付；预付财产
*w|iu^G advances warrant 垫款令
P8IRH#ED advancing 贷出
wx./"m.M adverse balance 逆差
#w;;D7{@m adverse exchange 逆汇
Vf$1Sj w advertisement addressed to shareholders 在报章刊登的致股东通告
NZfd_? 3 advice for collection 托收通知书
'Q R4~`6I advice of drawing 提款通知书；汇票通知书
s&0*'^'O[S advice of payment 付款通知
j3LNnZY Advisory Committee [Securities and Futures Commission]
0R*}QXph 谘询委员会〔证券及期货事务监察委员会〕
NN11}E6 Advisory Committee on Diversification 经济多元化谘询委员会
:v#8O~ affidavit 誓章；遗产申报誓章
ey*,StT5a affidavit of no receipt 述明无收款的誓章
77tZp @>hn affiliate 联号；联营公司；附属公司
]` K[W & affiliated company 附属公司；联号；联营公司
j
C9<hLt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%]!?{U\* k affordability 负担能力
ExQ--!AC= African Development Bank [AfDB] 非洲开发银行
_Qg{ ; after-acquired property 事后取得的财产
aoK4Du{ after-hours dealing 市后交易
T xu>/1N , after-tax profit 税后盈利；税后利润；税后溢利
aX]y` agency agreement 代理协议
Lg b agency expenses 代理机构的开支
|v eBq0U agency fee 代理费
t"tNtLI Agency Law 《代理法》
q 7` agent 代理人；承销人
=O,e97 agent of company 公司代理人
E} t-N agent's fee 代理人费；经纪费
OoSa95#x aggregate 总计；总数；总体数字
gsi<S6DQ8 aggregate amount 总款额；总额
A>5S] aggregate assets and liabilities 总体资产与负债
F=V oFmF @ aggregate at constant price 按固定价格计算的总体数字
a0 qj[+ aggregate demand 总需求
0O_E\- = aggregate gross position 总持仓量
Q6xgL x[ aggregate limit 总限额
[|jIC aggregate of salaries tax 合计薪俸税
9'l.TcVm`, aggregate performance 总体表现；总体业绩
kr6:{\DU:B aggregate supply 总体供应
$sM]BE : aggregate surplus 总盈余
L^&do98 aggregate total 整体总额
4">84,-N aggregate value 总值；合计价值
N*?
WUn9] aggregated basis 合计基准
iKY-; YK aggregated net chargeable income 合计应课税入息实额
jD<9=B(g aggregation 合并计算；合计；总和
:ECw
\_"0$ aggregation of incomes of husband and wife 夫妇入息合并计算
7;~ 2e aggregation of property 财产的总和
oUCVd}wH agio 差价；贴水
:%pw`b, =V 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》
wH#Lb@cfZ0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|O2|`"7 《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》
31H|?cg< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ddl 3 fl#f 《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》
X 9SJ~n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Xp.|.)Od 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y*"<@?n8?x agreement for a settlement 授产协议
D=<t;+| agreement for assignment 转让协议
-B",&yTV agreement for sale 售卖协议；买卖协议
< x ^IwS agreement for sale and purchase 买卖协议
p {w}
agreement for the payment of interest 支付利息协议
N{|[R
agreement for the repayment of money 还款协议
g\E ._ab< agreement of reinsurance 再保险协议
f.sPE8 #3= Agricultural Bank of China 中国农业银行
0GF%~6 air passenger departure tax 飞机乘客离境税
s 8C:QC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UX03"gX
airport tax 机场税
*pmoLiuB> alcohol duty 酒精税
?|\0) wrRf alienation 让与；让渡；转让
MI? ]8+l alimony 生活费；赡养费
4{c`g$j> All Ordinaries Index [AOI] 所有普通股指数
M ,I68 all risks 全险；综合险
F@oT7NB/n All Sales Record for Stock Market 《股票市场成交报告》
VNr!|bp5 Allied Capital Resources Limited 新联财务有限公司
4c~*hMr y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1V#B]x: allocation letter 拨款信件
rAtai}Lx allocation of fund 分配款项；预留款项
w}fqs/)w allocation of profit 利润分配；溢利分配
"~B~{ _<j allocation warrant 拨款令
bwv/{3G,Ys allotment 分配；配股
vr5<LNCLQ allotment notice 股份配售通知；配股通知
(8+.# 1!* allotment of shares 股份分配
hrUm} @d allowable 可获宽免；免税的
)WzGy ~p8K allowable business loss 可扣除的营业亏损
3XM Bu* allowable expenses 可扣税的支出
\;4L~_2$q allowance 免税额；津贴；备抵；准备金
-<u-
+CbuT allowance for debts 债项的免税额
Z1 E` I89< allowance for depreciation by wear and tear 耗损折旧免税额
Q3'(f 9
x allowance for funeral expenses 殡殓费的免税额
] `b<" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[J(@$Qix allowance for repairs and outgoings 修葺及支出方面的免税额
o%y+Y;|?J allowance to debtor 给债务人的津贴
Djg 1Qh alteration of capital 资本更改
|E>v~qD8I alternate trustee 候补受托人
P TfN+ amalgamation 合并
e<&_tx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
? Yynd ambit of charges 征税范围；收费范围
Z_ iQU1
amended valuation 经修订的估值
7R%
PVgS4x American Commodities Exchange 美国商品交易所
$sB48LJuU' American Express Bank Limited 美国运通银行
eA;j/&qH American Stock Exchange 美国证券交易所
iPR! JX
_ amortization 摊销
:Q0?u b] amount due from banks 存放银行同业的款项
(Q*2dd> amount due from banks abroad 存放海外银行同业的款项
A ?%XO
% amount due from holding companies 控股公司欠款
TW;|G'}$ amount due from local banks 存放本港银行同业的款项
`Pz!SJ| amount due to banks 银行同业的存款
$_%2D3-;D amount due to banks abroad 海外银行同业的存款
'US8"83 amount due to holding companies 控股公司存款
)of5229 amount due to local banks 本港银行同业的存款
eHfG;NsV / amount due to outport banks 外埠银行同业的存款
*RUd!]bh amount for note issue 发行纸币的款额
VuYWb)@ amount of bond 担保契据的款额
^H @!)+
= amount of consideration 代价款额
7M&.UzIY` amount of contribution 供款数额
a,F8+
Pb> amount of indebtedness 负债款额
81%qM7v 9H amount of principal of the loan 贷款本金额
w>1l@%U o amount of rates chargeable 应征差饷数额
+?J_6Mo@X amount of share capital 股本额
, 4 h! "c amount of sums assured 承保款额
# L).BM amount of variation 变动幅度
js %4;
amount of vote 拨款数额
FcJ.)U amount payable 应付款额
,Yiq$Z{qQ amount receivable 应收款额
U>3%!83kF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9g<_JcN analysis 分析
,_e/a ancillary risk 附属风险
S|z( annual account 周年帐目；周年帐目报表；年度决算；年结
=X%R*~!#Of annual accounting date 年结日期
!/=9VD{U! annual allowance 每年免税额；年积金；年度津贴；年津
[ 5}cU{M annual balance 年度余额
wd2P/y42;; annual disposable income 每年可动用收入
W ? 6 annual estimates 周年预算
"OlI-^y annual fee 年费
ys~p( annual general meeting 周年大会
8Pnqmjjj annual growth rate 年增率；每年增长率
tOlzOBzR annual long-term supplement 长期个案每年补助金
umHs " d annual pensionable emolument 可供计算退休金的年薪
<7sF<KD annual report 年报
|{}d5Z"5;} Annual Report on the Consumer Price Index 《消费物价指数年报》
?$`1%Y9 annual return 周年报表；周年申报表；每年报税表格
KqG$zC^N Annual Return Rules 《周年报表规则》
7oqn;6<[>, annual review of consumer prices 每年消费物价回顾
c=jTs+h' annual roll-forward basis 逐年延展方式
ZQJw2LA gO annual salary 年薪
!pF KC) annual statement 年度报表；年度决算表
4IGQ,RTB 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
HC<BGIgL annuitant 年金受益人
7!` C TE annuity 年金
#7cf 8y annuity contract 年金合约
F(J!dG5# annuity on human life 人寿年金
%'D:bi5 antecedent debt 先前的债项
Xbsj:Ko]]U ante-dated cheque 倒填日期支票
A<*tn?M] anticipated expenditure 预期开支
tZc.%TU anticipated net profit 预期纯利
=":V
WHf anticipated revenue 预期收入
=."WvBKg anti-inflation measure 反通货膨胀措施
iu:p &h anti-inflationary stance 反通货膨胀立场
G + \~rl apparent deficit 表面赤字
W0r5D9k apparent financial solvency 表面偿债能力
n<"a+TTU apparent partner 表面合伙人
! A ydhe
application for personal assessment 个人入息课税申请书
5e~{7{ application of fund 资金应用
#/
gme application to release as liquidator and to destruct the books of accounts and documents
)4o=t.O\K 申请免除清盘人职务及毁灭帐簿与文件
,:Rq appointed actuary 委任精算师
6lH>600]u appointed auditor 委任核数师；委任审计师
@Tm0T7C appointed trustee 委任的受托人
EssUyF-jwU appointer 委任人
-$!Pf$l@ apportioned pro rata 按比例分摊
Af!
W
K= apportionment 分配；分摊
Kw5+4R(5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bju,p"J1-E apportionment formula 分摊方程式
+XaO?F[c apportionment of estate duty 遗产税的分摊
_c7 appraisal 估价；评估
kdueQ(\ appreciable growth 可观增长
s"^YW+HMb appreciable impact 显着影响
qT-nD} appreciable increase 可观增长
yrv SbqR appreciation 增值；升值
A5>gLhl7 appreciation against other currencies 相对其他货币升值
ju 2X* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L^ jC&
dF appreciation tax 增值税
YQ[&h appropriation 拨款；拨用；拨付
9Av- ;!] appropriation account 拨款帐目
~?8 x0 Appropriation Bill 拨款法案
4 *2>R8SX~ appropriation-in-aid system 补助拨款办法
TQxc?o approved assets 核准资产
/\Y%DpG$ approved basket stock 认可一篮子证券
~ @"Qm;}
" approved budget 核准预算
gCBZA;/ approved charitable donation 认可慈善捐款
p=P0$P+KM approved charitable institution 认可慈善机构
iRr& 'k
approved currency 核准货币；认可货币
M6 >\R$ approved estimates 核准预算
/-<m(72wF approved estimates of expenditure 核准开支预算
n*8RYm)? approved overseas insurer 核准海外保险人
Dm`U|<o approved overseas trust company 核准海外信托公司
%w|3: approved pooled investment fund 核准汇集投资基金
]V]@Zna@g approved provident fund scheme 认可公积金计划
~6kA<(x approved provision 核准拨款
pQm!Bt L approved redeemable share 核准可赎回股份
]C: If h~ approved regional stock 认可地区性证券
0R!}}*Ee>q approved retirement scheme 认可退休金计划
gu%'M:Xe approved subordinated loan 核准附属贷款
AZ Lt'9UD arbitrage 套戥；套汇；套利
V/[,1W[B arbitrageur 套戥者；套汇者
B[m{2XzGH arbitrary amount 临时款项
)^' B :ic arrangement 措施；安排；协定
,9j:h)ks? arrears 欠款
=rtA{g$)+ arrears of pay 欠付薪酬
a*wJcJTpV" arrears of revenue 逾期未收税款；逾期未收的帐项
@^4M~F% articles of association 组织章程；组织细则；组织章程细则
}T*xT>p^3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W;@ae,^ ascertainment of profit 确定利润
R8W4 4I*R: "Asia Clear" “亚洲结算系统”
1Qe ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u2x=YUWb] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!{ )AV/\D Asian Development Fund [ADF] 亚洲发展基金
"l;8
O2;g Asian dollar bond 亚洲美元债券
xTawG?"D Asian dollar market 亚洲美元市场
>yHnz ?bf@ Asian dollar rate 亚洲美元利率
!?-5 hh1\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r#Oz0=0u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DO,&Foh\ asked price 沽盘；喊价；索价；卖方报价
/WgW e assessable income 应评税入息
T|iF/p]F assessable loss 应评税亏损
-v+^x`HR assessable profit 应评税利润
BNm va assessable value 应评税值
Ol 5xyj assessed profit 估定利润
}c#/1J 7 assessed value 经评估价值
9TN5|x assessment 评税；评定；估价；评税单
ML"P"&~u6 assessment number 评税编号；估价编号
wdDHRW0Y assessment of additional tax 补加税评税
JY8"TQ$x assessment of performance 业绩评估；实绩评价
%[CM;|?B4 Assessor 评税主任
{E HG | asset price bubbles 资产价格泡沫
=X'7V}Q} asset-backed securities 具资产保证的证券
w3cK:
C 0 assets accretion 资产增值
G+^$JN= assets and liabilities 资产与负债
|Ie`L(" assets betterment statement 资产递增表；资产改进表
hBSJ EP assets lending 实物放款；有抵押贷款
scEQ DV assets of the company passing on the death 死者去世时转移的公司资产
Q3{&'|}^2 assets pledged as security for liabilities 用作负债抵押的资产
e(% Solkm? assets portfolio 资产投资组合
1Moh` assets price 资产价格
,%G2>PBt assets quality 资产质素
LsZ! ':LN assets realization 资产变现
3kQ8 *S assets refinancing arrangement 资产再集资安排
+\$|L +@Z assets securitization 资产证券化
Sg~A'dG assets situated outside Hong Kong 在香港以外地方的资产
}? '9L: assets stripping 削减资产；拆卖资产
)P+GklI{4 assets value 资产值
3NZFW{u assignee 承让人
wu pD assignment 转让；转让书；转让契
2 3 w{h d assignment of interest 权益转让
cW^) $>A assignment of letters patent and trade mark 专利证书及商标转让
i1 Sc/ assignment of property 物业转让；物业转让书
O7*i;$!R assignment right 转让权
D) Rf assignor 转让人
0lh6b3tdP associate 有联系的人；有关连人士；相联者；合伙人；联系人
yC*B OJS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1)r _h( associate member 附属会员
^TuEp$Z= associated body corporate 相联法人团体
]+7c1M B(5 associated company 相联公司；联属公司
[t) i\ }V associated corporation 相联法团
F7 6h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]H7Mx \ 公认会计师公会〔英国〕
/\I%)B47^9 Association of Futures Exchange Brokers 香港期货经纪协会
l#.,wOO { Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RteTz _ z{ association of underwriters 承保人组织
|Cq J2 assumption of control 接管
eH*b -H [ assurance 担保；保险；转易；转易书
-)+DVG.t assurance of interest 权益的转易
l<%~w
U at 19XX price 按一九ＸＸ年价格计算
,w>?N\w!} at a discount 按赔价计算；按贴水价格计算；打折扣
JLn<,Gn)<\ at a premium 按溢价计算；按升水价格计算
%"fK Z at call 通知付款；按通知
*9 wHH-# at constant market price 按固定市价计算
U {!{5l: at constant price 按固定价格计算
^}\R]})w" at cost 按成本计算
b u9&sQ; at current market price 按当时市价计算；按现时市价计算
wcT6d?*5 at current price 按当时价格计算；按现时价格计算
6+#cyKj at factor cost 按要素成本计算；按生产要素成本计算
oF^hq-xcP at money-of-the-day price 按付款当日价格计算
,lM2BXz% at or better 按指定或较佳价位〔买卖指令〕
cBf{R^>Fd at par 按面值计算；平价
^C| 9K>M at sight 见票即付
_oVA0@#n at the close 按收市盘
Pk_{{Z(1o at the opening 按开市盘
J :(\o=5 5 attestation 见证；见证条款
FWN%JCOj@ at-the-money option 平价期权
<ft9B05* attorney 受权人；受托代表人
[&V%rhi attornment 新拥有人承认书
S6X<3L`FfH attributable profit 可归属利润
Rx-i.Et Z attributable share value 可归属股份价值
zD-8#H35X" Auckland Stock Exchange 奥克兰证券交易所
X6 cb#s0| auction 拍卖
b<7 qmg3 auctioneer 拍卖商
3<V!y&a audit 审计；核数
#_\~Vrf(# Audit Commission 审计署
A@'W $p?5r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E=trJge 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
0E1 )&f audit review 帐目审查
+[9"M+4- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
XLxr~Yo audited account 审计帐目；经审计的帐目
~- i?= audited annual account 经审计的周年帐目
*4y r7~S5 audited balance sheet 经审计的资产负债表
tpK4 gjf auditor 核数师；核数主任；审计师
#yS x$WT; auditor's certificate 核数师证明书；审计师证明书
Z+ 7S,M auditor's report 核数师报告；审计师报告
[.,6~=}vP Aussie bond 澳元债券
-y<uAI g austerity budget 紧缩预算
Jl ?Q}SB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KL`>mJo$ Australia All Ordinaries Index 澳洲所有普通股票指数
v}D! Australian Dollar [AUD] 澳元
*?&O8 SSBH Australian Options Market 澳大利亚期权市场
eO G%6C%a Australian Securities Commission 澳洲证券事务监察委员会
)>p6h]]a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>FNt*tX<0 Australian Stock Exchange 澳大利亚证券交易所
}iAi` _\0; Austrian Schilling [ATS] 奥地利先令
~T9[\nU\ authentication 认证；鉴证
it vdzPO authority to purchase 委托购买证；委购书
a| cD{d authorization 认可；核准；授权；授权书
rd{( E authorization by direction 指示授权
_AHVMsz@ authorization by instruction 指令授权
YfK ty0 authorization by warrant 令状授权
V|7CYkB8 authorization of unit trust 单位信托的认可
4/|=0TC; authorized agent 指定代理人
UMaKvr-C& authorized capital 法定资本
@eWx4bl authorized clerk 出市员
:g";p.~= authorized dealer 认可交易商
XU7bWa fy authorized financial institution 认可财务机构
>m!.l{*j>N authorized fund 认可基金
q4= RE authorized fund house 获授权的基金公司；认可基金公司
hNy S authorized institution 认可机构
-AQX -[B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l?[DO?m+R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gId+hxFa:r authorized insurer 获授权保险人；获认可承保人
}Jfo(j authorized investment 特准投资项目
?#m5$CFp authorized person 获授权人
.YRSd authorized representative 获授权代表
(6{
VMQ authorized share capital 法定股本
Qrh9JFqdG6 automated quotation system 自动报价系统
|?kH ]Trr Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r~! lD9R~ 自动交易系统〔香港期货交易所有限公司〕
9n'p 7(s% automatic adjustment mechanism 自动调整机制
T-TH.
R automatic adjustment system 自动调整系统
- C+vmY*@ Automatic Clearing House 自动票据交换所
Jhc S automatic exchange rates accumulation system 自动化汇率累集系统
GZo4uwG@a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<~OyV5:6 automatic teller machine [ATM] 自动柜员机
ND>}t#^$ autopay 自动转帐
_#:1Axx1 available assets 可用资产
0*^Fk=>ej available fiscal reserve 现存财政储备
(tv h9 o available profit 可用利润
M&dtXG8<^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}0G Ab2 average 平均；平均数；海损
7@? b _ average basic salary 平均基本薪金
tDo0Q/` average consumer expenditure 平均消费开支；一般消费开支
; +U9; average cost 平均成本
T_WQzEL^ average cost of land production 增辟土地平均成本
u+_#qk0NfK average daily turnover 平均每日成交额
*$!LRmp? average daily wage rate 平均每日工资率
'\Ub*m((1O average expenditure pattern 平均开支模式
Qp ,l> k average growth rate 平均增长率
TfPx average net fixed assets 固定资产平均净值
MR}\fw$(. average of relatives 相对价格平均数
|=POV]K average price 平均价格
6X7_QBC) average propensity to consume 平均消费倾向；一般消费倾向
(Wn'.|^% average propensity to save 平均储蓄倾向；一般储蓄倾向
H =jnCGk average rate 平均率
XvdhPOMy average revenue 平均收入；平均收益
7-DC"`Y8e average stock 平均库存；平均存货
c
z|IBsa* average yearly rent 平均年租
jY kx]J%S avoidance of double taxation 避免双重课税
1yu!:8=ee avoidance of tax 避税
