A:
k
Z3tz?Du A share Ａ股；甲类股份
1Jd: %+T abatement of tax 减税；减扣免税额
o+t?OG/0 ABN AMRO Bank N.V. 荷兰银行
drZw#b above-the-line expenditure 线上项目支出；经常预算支出
i Bi/9 above-the-line receipt 线上项目收入；经常预算收入
*=
71/&B ABSA Asia Limited 南非联合亚洲有限公司
} F.1j!71L absolute change 绝对数值变更
|s^ar8)=) absolute expenditure 实际开支
2 <O8=I _ absolute guideline figure 绝对准则数字
Qm-P& g- absolute interest 绝对权益
9C.cz\E absolute order of discharge 绝对破产解除令
X "0Q) absolute profit margin 绝对利润幅度
m\>x_:sE absolute value 实值；绝对值
!eq ]V9 absolutely vested interest 绝对既得权益
b?$09,{0 absorbed cost 已吸收成本；已分摊成本
(NQ[A ypMI absorption 吸收；分摊；合并
tWiV0PTI absorption rate 吸收率；摊配率；分摊率
[Ok 8l=' ACB Finance Limited 亚洲商业财务有限公司
3u^TJt ) acceptable form of reciprocity 合理的互惠条件
Dk-L4FS acceptable rate 适当利率；适当汇率
5^dw!^d acceptance agreement 承兑协议
hmH$_YP} acceptance for honour 参加承兑
H6O\U2+ acceptor 承兑人；接受人；受票人
_~kcr5 acceptor for honour 参加承兑人
x\DkS,O accident insurance 意外保险
8z CAy@u Accident Insurance Association of Hong Kong 香港意外保险公会
54{"ni 2a accident insurance scheme 意外保险计划
7q 2YsI accident year basis 意外年度基准
= I(s7=Liu accommodation 通融；贷款
5dF= DCZ accommodation bill 通融票据；空头票据
B`F82 _O accommodation party 汇票代发人
`9+EhP$RS account balance 帐户余额；帐户结余
b{rmxtx account book 帐簿
ttnXEF account collected in advance 预收款项
j r [~ account current book 往来帐簿
WI6E3,ejB1 account of after-acquired property 事后取得的财产报告
h 3&:"*A2 account of defaulter 拖欠帐目
v#|c.<]. account payable 应付帐款
{Y[D!W2y account payee only [A/C payee only] 只可转帐；存入收款人帐户
=oME~oB~ account receivable 应收帐款
&EPEpN
R account receivable report 应收帐款报表
$D5U# account statement 结单；帐单；会计财务报表
2YKM 9Ks account title 帐户名称；会计科目
O[y`'z;C accountant's report 会计师报告
}dUC^04 Accountant's Report Rules 会计师报告规则
w8
$Qh%J'< accounting and auditing procedure 会计与审计程序；会计与核数程序
dYd~9 Accounting Arrangements 《会计安排》
p|d9 g
^ accounting basis 会计基础
<k](s accounting by Official Receiver 破产管理署署长呈交的帐目
ugB{2oq i Accounting Circular 《会计通告》
GZEonCk[& accounting class 会计类别
$O'2oeM accounting date 记帐日期；会计结算日期
<6C9R> accounting for money 款项核算
)VMB o6:+ Accounting Officer 会计主任
j9}0jC2Tb accounting period 会计报告期；会计期
S I7B6c accounting policy 会计政策；会计方针
>k}/$R+ accounting practice 会计惯例
_}@n_E accounting principle 会计准则
7omGg~!k( accounting record 会计记录
$ud>Z;X=P accounting report 会计报告
J&:W4\ m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1bg@[YN!; Accounting Society of China 中国会计学会
rA,Y_1b * accounting statement 会计报表
iBQBHF accounting system 会计制度；会计系统
O'-Zn]@.] accounting transaction 会计事项；帐务交易
9>3Ltnn0 accounting treatment 会计处理
0 jP00 accounting year 会计年度
I`W-RWZ accretion 增值；添加
CQ.4,S}6' accrual 应计项目；应累算数目
s}#[*WOc accrual basis 应计制；权责发生制
|Xm4(FN\ accrual basis accounting 应计制会计；权责发生制会计
sNfb %r accrue 应累算；应计
- `dxx)x accrued benefit 应累算利益
p@8krOo` accrued charges 应计费用
&n]Z1e}5 accrued cumulative preference share dividend 应累算的累积优先股股息
^la i!uZVa accrued expenses 应累算费用
d ]ZC8<`w accrued interest payable 应付利息；应计未付利息
7e4tUAiuU accrued interest receivable 应收利息；应计未收利息
{0 vbC/?] accrued right 累算权益
S~rVRC"<xo accruing profit 应累算的利润
RA/ =w& accumulated fiscal reserve 累积财政储备
i %h n accumulated profit 累积利润；滚存溢利
Z"~6yF accumulated reserve 累积储备
"aWX:WL&}s accumulation of surplus income 累积收益盈余
;}eEG{` Y acquired assets 既得资产
7
M ki?EG acquisition 收购；购置；取得
9hR:y. acquisition cost 购置成本
*K jVPs acquisition expenses 购置费用
_"!{7e`Z acquisition of 100% interest 收购全部股权
)_ b@~fC acquisition of control 取得控制权
x-V' 0-#U> acquisition of fixed assets 购置固定资产
/cL9 ?k;o acquisition of shell “买壳”
F*4Qa acquisition price 收购价
!v5s WVVR act of God 天灾
i. u15$ acting partner 执事合伙人
*M5$ h*;v active market 买卖活跃的市场；交投畅旺的市场；旺市
TFJ{fLG active partner 积极参与的合伙人
Nx 4DC active trading 交投活跃
p21=$?k!; actual circulation 实际流通
+A'q#~yILa actual cost 实际成本
o
>Rw}R actual expenditure 实际开支；实际支出
HV*:<2P%D actual income 实际入息；实际收入；实际收益
(ciGLfNG actual market 现货市场
_yxe2[TD actual price 现货价；实际价格
4lY&=_K[) actual profit 实际利润
Owh*KY: actual quotation 实盘；实际价位；实际报价
9!O+Ryy?\ actual year basis 按实际年度计算
z6FbM^;; actuals 实货
,WO%L~db actuarial investigation 精算调查
!X\sQNp actuarial principle 精算原则
DV7<n&P actuarial report 精算师报告
2pxWv
)0 Actuarial Society of Hong Kong 香港精算学会
NWQPOq# actuarial valuation 精算师估值
l${H gn+ actuary 精算师
1F3QI| ad referendum agreement 暂定协议；有待覆核的协定
nj~$%vmA ad valorem duty 从价税；按值征税
{hs 2?#p ad valorem duty system 从价税制
Io,/ +#| ad valorem fee 从价费
_o &, ad valorem tariff 从价关税
V(lK`dY additional allowance 额外免税额
Sg CqxFii additional amount for unexpired risk 未过期风险的额外款额
w|
-0@ additional assessable profit 补加应评税利润
lnS\5J additional assessment 补加评税
Eo7 _v additional commitment 额外承担
oN&rq6eN additional commitment vote 额外承担拨款
o7c%\v[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@H3 s2| additional dependent parent allowance 供养父母额外免税额
}{#;;5 KrB additional provision 额外拨款
ONr?.MJ6j additional stamp duty 附加印花税
:>tF_6 additional tax 补加税罚款；补加税款
S|{Yvyp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{UX"Epd);n adjudged bankrupt 被裁定破产
5b F9I H adjudicated bankrupt 裁定破产人
AMh37Xo adjudication fee 裁定费；评定印花税额手续费；评估契据费
G_2gKkIK- adjudication of bankruptcy 裁定破产；宣告破产
D Ga#d_I adjudication of insolvency 裁定无力偿还债务
~J:$g u~` adjusted actual 经调整的实数；调整后的实数
{dy`
%It adjusted current assets 经调整的流动资产；调整后的流动资产
a2c x adjusted figure 经调整的数字；调整后的数额
c]s (u+i adjusted liabilities 经调整的负债；调整后的负债
c ,h.`~{ adjusted loss 经调整的亏损；调整后的亏损
O:`GL1{ve? 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
r%g
<h T 8 adjusted profit 经调整的利润；调整后的利润
E(aX4^]g adjusted surplus 经调整的盈余额；调整后的盈余额
" ;-{ ~ adjusted value 经调整的价值；调整后的价值
27Kc -rcB adjustment 调整；修订；理算〔保险〕
2p$n*|T&c adjustment centre 调剂中心
dl*_ m3T adjustment lag 调整过程的时间差距；调整时差
u|_LR5S!j adjustment mechanism 调整机制
kz7vbY adjustment of loss 亏损调整
2cs?("8e% adjustment process 调整过程；调整程序
aJK-O"0/ adjustment range 调整幅度
S 0R8'Y administered exchange rate 受管制汇率
Eonq'Re$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QmWC2$b administration expenses 行政费用
/32Ta administration fee 手续费；行政费
'|YtNhWZ? administration in bankruptcy 破产管理
K:>N GGY8r administration order 遗产管理令
L<f-Ed9| administrator 管理人；遗产管理人
tl{]g z administrator of the estate 遗产管理人
ql!5m\ admission of debt 债项承认书
p/ziFpU admission of proof 接纳债权证明
Ek"YM [ advance 放贷款项；垫付款项；预支款项；预付款项
\S=XIf advance account 暂支帐目；预付款帐户
|uQn|"U4 advance compensation 预付补偿金
qO:U]\P advance from shareholder 股东垫款
{Ior.(D>Y advance pending reimbursement 预支以待日后付还
~&wXX VK3 advanced economy 先进经济体系
E@5zd@[ advancement 预付；预付财产
`7u \
advances warrant 垫款令
k dK*MUB advancing 贷出
FX7Cjo#=R adverse balance 逆差
S_(&UeTC adverse exchange 逆汇
|QnUK5D$ advertisement addressed to shareholders 在报章刊登的致股东通告
Qv&T E3 advice for collection 托收通知书
*fxep08B advice of drawing 提款通知书；汇票通知书
X0^zw^2W advice of payment 付款通知
;el]LnV!O Advisory Committee [Securities and Futures Commission]
5S&aI{;9< 谘询委员会〔证券及期货事务监察委员会〕
[b7it2`dl Advisory Committee on Diversification 经济多元化谘询委员会
L]c 8d affidavit 誓章；遗产申报誓章
q6;OS. f affidavit of no receipt 述明无收款的誓章
KcIc'G 9 affiliate 联号；联营公司；附属公司
T5 K-gz7A affiliated company 附属公司；联号；联营公司
K%Usjezv& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t!6\7Vm/ affordability 负担能力
+ 6x"trC African Development Bank [AfDB] 非洲开发银行
GAg.p?Sq after-acquired property 事后取得的财产
o x(* after-hours dealing 市后交易
2. StG(Y! after-tax profit 税后盈利；税后利润；税后溢利
WafdE agency agreement 代理协议
Q;XX gX#l agency expenses 代理机构的开支
fl!mY CPv agency fee 代理费
{ M` Agency Law 《代理法》
L\QQjI{ agent 代理人；承销人
3M}AxE u agent of company 公司代理人
Z 7`5x agent's fee 代理人费；经纪费
8pX f T%] aggregate 总计；总数；总体数字
mBw2 aggregate amount 总款额；总额
M.o?CX' aggregate assets and liabilities 总体资产与负债
i
FC"!23f aggregate at constant price 按固定价格计算的总体数字
=^Bq WC2~ aggregate demand 总需求
o8w-$
Qb aggregate gross position 总持仓量
> =4sPF) aggregate limit 总限额
am]3
"V> aggregate of salaries tax 合计薪俸税
Hm.X}HO0L aggregate performance 总体表现；总体业绩
R!sNg aggregate supply 总体供应
n
(OjjR m aggregate surplus 总盈余
y.jS{r". aggregate total 整体总额
QH& %mr.S aggregate value 总值；合计价值
qsI{ b<n aggregated basis 合计基准
|!$ Q<-]f aggregated net chargeable income 合计应课税入息实额
p])D)FsMB aggregation 合并计算；合计；总和
{&u Rd?( aggregation of incomes of husband and wife 夫妇入息合并计算
M#=Y~PU aggregation of property 财产的总和
fy9uLl} h agio 差价；贴水
vad|Rp l 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》
Zn?8\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PqTYAN&F 《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》
n(Qj||: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S{o@QVbl 《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》
.?A'6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^/G?QR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8r5xs- agreement for a settlement 授产协议
DG_}9M!DW@ agreement for assignment 转让协议
jjx I S agreement for sale 售卖协议；买卖协议
RI?N B6U agreement for sale and purchase 买卖协议
aLV~|$: 2 agreement for the payment of interest 支付利息协议
[fd~nD#. agreement for the repayment of money 还款协议
}'u3U"9) agreement of reinsurance 再保险协议
|__d 8a Agricultural Bank of China 中国农业银行
H!p! sn air passenger departure tax 飞机乘客离境税
%(fL? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|d5ggf .w airport tax 机场税
Q%rVo4M#2 alcohol duty 酒精税
#1MKEfv(~ alienation 让与；让渡；转让
5 5LgBD alimony 生活费；赡养费
@=CL eQG` All Ordinaries Index [AOI] 所有普通股指数
$Xf~# uH all risks 全险；综合险
X>2?
`8M All Sales Record for Stock Market 《股票市场成交报告》
O ,l\e 3; Allied Capital Resources Limited 新联财务有限公司
&u&2D$K,tp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}K?F7cD allocation letter 拨款信件
)sqaR^ allocation of fund 分配款项；预留款项
8^i[j\Y;6 allocation of profit 利润分配；溢利分配
TV <Aj"xw allocation warrant 拨款令
c qv .dC allotment 分配；配股
!
&y allotment notice 股份配售通知；配股通知
p#)e:/Qy allotment of shares 股份分配
,Ak ^nX allowable 可获宽免；免税的
Nc,*hsx' allowable business loss 可扣除的营业亏损
fQxSMPWB allowable expenses 可扣税的支出
&Y{F?
c^ allowance 免税额；津贴；备抵；准备金
x 96}#0' allowance for debts 债项的免税额
l+oDq'[q" allowance for depreciation by wear and tear 耗损折旧免税额
X#VEA=4 { allowance for funeral expenses 殡殓费的免税额
A5+q^t} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;.\g-`jb allowance for repairs and outgoings 修葺及支出方面的免税额
r8sdzz% allowance to debtor 给债务人的津贴
q5!0\ o: alteration of capital 资本更改
/\~l1.6` alternate trustee 候补受托人
R;%^j=Q amalgamation 合并
X!o@f$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b H_I7G&m ambit of charges 征税范围；收费范围
fTTm$,f5N amended valuation 经修订的估值
FWIih5 3` American Commodities Exchange 美国商品交易所
[;<<4k(nL American Express Bank Limited 美国运通银行
vnDmFqelz American Stock Exchange 美国证券交易所
4y hcK& amortization 摊销
O(odNQy~ amount due from banks 存放银行同业的款项
: sFo
amount due from banks abroad 存放海外银行同业的款项
&ryiG amount due from holding companies 控股公司欠款
[
ynuj3G
V amount due from local banks 存放本港银行同业的款项
av)? >J~ ; amount due to banks 银行同业的存款
Sq<3Rw amount due to banks abroad 海外银行同业的存款
:r\xkHg/f amount due to holding companies 控股公司存款
So?m?,!W amount due to local banks 本港银行同业的存款
"8FSA`>= amount due to outport banks 外埠银行同业的存款
y`({ .L amount for note issue 发行纸币的款额
}N@n{bu+ amount of bond 担保契据的款额
f KHse$?_ amount of consideration 代价款额
M' YJ" amount of contribution 供款数额
I`3d;l;d amount of indebtedness 负债款额
_n7%df amount of principal of the loan 贷款本金额
h: _NA amount of rates chargeable 应征差饷数额
{QMN=O&n amount of share capital 股本额
O
3G:0xF amount of sums assured 承保款额
nYhp`!W4; amount of variation 变动幅度
s~=g*9 9H amount of vote 拨款数额
KLW&bJ$|j amount payable 应付款额
S3QaYq"v amount receivable 应收款额
1}`2\3, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rJX\6{V!_ analysis 分析
!F-sA: xq ancillary risk 附属风险
_; #9!"& annual account 周年帐目；周年帐目报表；年度决算；年结
2av*o~|J*: annual accounting date 年结日期
Zct!/u9 Q annual allowance 每年免税额；年积金；年度津贴；年津
z1#oW f{* annual balance 年度余额
<vL}l: r annual disposable income 每年可动用收入
f*v1J<1# annual estimates 周年预算
{|Bd? U; annual fee 年费
\,hrk~4U;( annual general meeting 周年大会
#.o0mguU annual growth rate 年增率；每年增长率
Q]^Yi1P bS annual long-term supplement 长期个案每年补助金
<;aJ#qT annual pensionable emolument 可供计算退休金的年薪
sx:Hv1 d annual report 年报
uQWp+}>ZJy Annual Report on the Consumer Price Index 《消费物价指数年报》
`wf| u M annual return 周年报表；周年申报表；每年报税表格
Ep<YCSQy$i Annual Return Rules 《周年报表规则》
+3)[> {~1Z annual review of consumer prices 每年消费物价回顾
QsM*wT&aa annual roll-forward basis 逐年延展方式
IEc>.J|T& annual salary 年薪
4aA9\\hfGY annual statement 年度报表；年度决算表
*N`;I@Q"[ 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
a/:]"`) annuitant 年金受益人
L*9H#%3 annuity 年金
bK?MT]%}r annuity contract 年金合约
*{Yh6 { annuity on human life 人寿年金
Hl/7(FJqc> antecedent debt 先前的债项
zs0hXxTY: ante-dated cheque 倒填日期支票
G 8n oQ_- anticipated expenditure 预期开支
2Sjt=LOc=" anticipated net profit 预期纯利
ZzT&$J7]`{ anticipated revenue 预期收入
RvR:e| anti-inflation measure 反通货膨胀措施
h^Qh9G0dn
anti-inflationary stance 反通货膨胀立场
ET e- apparent deficit 表面赤字
"U*5Z:8?9 apparent financial solvency 表面偿债能力
YroNpu]s apparent partner 表面合伙人
.x>HA^ 4 application for personal assessment 个人入息课税申请书
%OEq,Tb application of fund 资金应用
FZH-q!"^cK application to release as liquidator and to destruct the books of accounts and documents
Ajg\aof0{ 申请免除清盘人职务及毁灭帐簿与文件
uS&LG#a appointed actuary 委任精算师
0`6),R'x appointed auditor 委任核数师；委任审计师
rtus`A5p appointed trustee 委任的受托人
![).zi+m appointer 委任人
+O4( a. apportioned pro rata 按比例分摊
ZJ9x6|q apportionment 分配；分摊
Ox~ 9_d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l0. FiO@_Q apportionment formula 分摊方程式
# 3.\j"b apportionment of estate duty 遗产税的分摊
z(r K^RT appraisal 估价；评估
16?C@` S> appreciable growth 可观增长
RT/qcS^Oz appreciable impact 显着影响
t{6ap +%L appreciable increase 可观增长
CIEJql?` appreciation 增值；升值
X% X$Y6 appreciation against other currencies 相对其他货币升值
Hv8H.^D> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L Jj=]_ appreciation tax 增值税
x^X$M$o,l appropriation 拨款；拨用；拨付
m bGcDG[HQ appropriation account 拨款帐目
*Wso3 6an Appropriation Bill 拨款法案
p&\K9hfi appropriation-in-aid system 补助拨款办法
XddHP;x approved assets 核准资产
K0oFPDJN approved basket stock 认可一篮子证券
qF'~ F`6 approved budget 核准预算
4~*Y];!Q approved charitable donation 认可慈善捐款
cLAe sj approved charitable institution 认可慈善机构
6{8/P'@/Zz approved currency 核准货币；认可货币
>J@egIKzP approved estimates 核准预算
05"qi6tncz approved estimates of expenditure 核准开支预算
g}m+f] | approved overseas insurer 核准海外保险人
%E a E, approved overseas trust company 核准海外信托公司
hF.6}28U1 approved pooled investment fund 核准汇集投资基金
8""mp]o9 approved provident fund scheme 认可公积金计划
D Fc [z"[ approved provision 核准拨款
guE2THnz3D approved redeemable share 核准可赎回股份
2kV p_=c approved regional stock 认可地区性证券
A4
5m)wQ approved retirement scheme 认可退休金计划
Mc:b U approved subordinated loan 核准附属贷款
3p&jLFphL arbitrage 套戥；套汇；套利
||XIWKF<n2 arbitrageur 套戥者；套汇者
nEyI t&> 9 arbitrary amount 临时款项
SY|Ez!tU:N arrangement 措施；安排；协定
uOre,AQR arrears 欠款
@701S(0 '7 arrears of pay 欠付薪酬
9ad6uTc arrears of revenue 逾期未收税款；逾期未收的帐项
C.(
yd$, articles of association 组织章程；组织细则；组织章程细则
[IMQIX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6g~+( ({lQ ascertainment of profit 确定利润
D^|7#b,zcH "Asia Clear" “亚洲结算系统”
fnWsm4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S/fW/W*/} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
CL1
oAk Asian Development Fund [ADF] 亚洲发展基金
[%?y( q Asian dollar bond 亚洲美元债券
B4^`Sw Asian dollar market 亚洲美元市场
>(3'Tnu Asian dollar rate 亚洲美元利率
~~q}cywBk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{_(+>v"eJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Zih ?Bm asked price 沽盘；喊价；索价；卖方报价
l LMPw}r< assessable income 应评税入息
lJ&y &N<O assessable loss 应评税亏损
]-a{IWVN assessable profit 应评税利润
FT( iX `YQ assessable value 应评税值
ZV(
w assessed profit 估定利润
EHhd ;,;O assessed value 经评估价值
sUbF R q assessment 评税；评定；估价；评税单
}[v~& assessment number 评税编号；估价编号
>XnO&hW assessment of additional tax 补加税评税
Um\0i;7 ~4 assessment of performance 业绩评估；实绩评价
8U=A{{0p Assessor 评税主任
o:9$UV[ asset price bubbles 资产价格泡沫
B2(,~^39 asset-backed securities 具资产保证的证券
b2s~%}T assets accretion 资产增值
s7"i.A assets and liabilities 资产与负债
Z/7dg-$?'0 assets betterment statement 资产递增表；资产改进表
I="oxf#q assets lending 实物放款；有抵押贷款
PQ3h\CL1n assets of the company passing on the death 死者去世时转移的公司资产
dyO E6Ex assets pledged as security for liabilities 用作负债抵押的资产
s:b" \7 assets portfolio 资产投资组合
c3#q0Ma assets price 资产价格
Vo >X p assets quality 资产质素
="3,}q R assets realization 资产变现
K}K)`bifw assets refinancing arrangement 资产再集资安排
UJn/s;$.e assets securitization 资产证券化
8 gI\ zgS assets situated outside Hong Kong 在香港以外地方的资产
hf v%,,e assets stripping 削减资产；拆卖资产
/WYh[XKe assets value 资产值
dhtb?n{
assignee 承让人
OpQ8\[X+ assignment 转让；转让书；转让契
KuXkI;63J> assignment of interest 权益转让
H`el#tt_ assignment of letters patent and trade mark 专利证书及商标转让
Nn O I:X { assignment of property 物业转让；物业转让书
gc,Ps assignment right 转让权
8^vArS; assignor 转让人
P#*n3&Uu associate 有联系的人；有关连人士；相联者；合伙人；联系人
!DcX8~~@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+$,dwyI2t associate member 附属会员
>|nt2 associated body corporate 相联法人团体
Q1T@oxV associated company 相联公司；联属公司
jI0]LD1k associated corporation 相联法团
tl^ m=(ZQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O,i rpQ 公认会计师公会〔英国〕
?(D}5`Nfu Association of Futures Exchange Brokers 香港期货经纪协会
`< Yf {'* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6p m~sD association of underwriters 承保人组织
j|(:I: ] assumption of control 接管
v|&s4x?D assurance 担保；保险；转易；转易书
aS /`A assurance of interest 权益的转易
mp:m`sh*i at 19XX price 按一九ＸＸ年价格计算
L;yEz[#xaT at a discount 按赔价计算；按贴水价格计算；打折扣
uA%Ts*a N at a premium 按溢价计算；按升水价格计算
0H+c4IW at call 通知付款；按通知
#8UseK at constant market price 按固定市价计算
u]bz42] at constant price 按固定价格计算
C0(sAF@ at cost 按成本计算
8W,*eke? at current market price 按当时市价计算；按现时市价计算
iaRR5D- at current price 按当时价格计算；按现时价格计算
%w:'!X>< at factor cost 按要素成本计算；按生产要素成本计算
@ n@g)` at money-of-the-day price 按付款当日价格计算
VY igxhP7 at or better 按指定或较佳价位〔买卖指令〕
_l T0H u at par 按面值计算；平价
7P*Z0% Q at sight 见票即付
mPG7Zy$z at the close 按收市盘
lD3)TAW@o at the opening 按开市盘
.eY`Ri<3t attestation 见证；见证条款
I4~^TrznRa at-the-money option 平价期权
}e2F{pQ attorney 受权人；受托代表人
WsB3SFNG attornment 新拥有人承认书
^1VbH3M attributable profit 可归属利润
e1 uM R-Q attributable share value 可归属股份价值
Pb4q`! Auckland Stock Exchange 奥克兰证券交易所
&I)\*Ue2t auction 拍卖
I.a0[E/, auctioneer 拍卖商
&^+3er rO audit 审计；核数
GX5W ^//} Audit Commission 审计署
VDa|U9N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T V; BNCg 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〕
TvM24Orct audit review 帐目审查
+?V0: Kz] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[+gzdLad audited account 审计帐目；经审计的帐目
l &|)O6N audited annual account 经审计的周年帐目
&k+*3.X audited balance sheet 经审计的资产负债表
ev"M;"y auditor 核数师；核数主任；审计师
?4sJw: auditor's certificate 核数师证明书；审计师证明书
1ktHN: ta auditor's report 核数师报告；审计师报告
Z"D W 2k Aussie bond 澳元债券
N7pt:G2~% austerity budget 紧缩预算
?K<Z kYw? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?Pnx ~m{%* Australia All Ordinaries Index 澳洲所有普通股票指数
Qn U0"_- Australian Dollar [AUD] 澳元
r--;yEjWE Australian Options Market 澳大利亚期权市场
Fr; lG Australian Securities Commission 澳洲证券事务监察委员会
ugxw!cj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<r;o 6>+ Australian Stock Exchange 澳大利亚证券交易所
Yrsp%<qj Austrian Schilling [ATS] 奥地利先令
G/(*foT8SE authentication 认证；鉴证
u>|"28y authority to purchase 委托购买证；委购书
4=s9A authorization 认可；核准；授权；授权书
G_+Ph^ authorization by direction 指示授权
.[,6JU% authorization by instruction 指令授权
6|oWaA\gI authorization by warrant 令状授权
}{mG/(LX8 authorization of unit trust 单位信托的认可
n^Vxi;F authorized agent 指定代理人
v
F[CWV. authorized capital 法定资本
x~Agm_Tu+' authorized clerk 出市员
]#5^&w)' authorized dealer 认可交易商
5[<F_"x authorized financial institution 认可财务机构
u G[!w!e authorized fund 认可基金
P&\X`ZUA authorized fund house 获授权的基金公司；认可基金公司
tN}c0'H authorized institution 认可机构
lM+ xU; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{_7Hz,2U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s|gp authorized insurer 获授权保险人；获认可承保人
gIBpOPr^d authorized investment 特准投资项目
kO+s+ 55
authorized person 获授权人
%YCd%lAe, authorized representative 获授权代表
VF= Z` authorized share capital 法定股本
CO'ar, automated quotation system 自动报价系统
- 5xCQJ[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gn`zy9PU 自动交易系统〔香港期货交易所有限公司〕
ls]H6z*q automatic adjustment mechanism 自动调整机制
C$K+=jT automatic adjustment system 自动调整系统
G
* @@K Automatic Clearing House 自动票据交换所
B-dlm8gX
automatic exchange rates accumulation system 自动化汇率累集系统
?[|hGR 2L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`#U ]iwW! automatic teller machine [ATM] 自动柜员机
DM' qNgB7 autopay 自动转帐
5%& ] available assets 可用资产
H!. ZH(asY available fiscal reserve 现存财政储备
3KT_AJ4} available profit 可用利润
^]7,1dH}M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x ;mJv fX average 平均；平均数；海损
] ?&H^" = average basic salary 平均基本薪金
_NT[
~M_Q average consumer expenditure 平均消费开支；一般消费开支
~lk@6{`l|1 average cost 平均成本
48k 7/w\ average cost of land production 增辟土地平均成本
Uz
$ @(C average daily turnover 平均每日成交额
RJ*F >2 average daily wage rate 平均每日工资率
f@x_#ov average expenditure pattern 平均开支模式
\n;g2/VjO average growth rate 平均增长率
8 ?" Z e( average net fixed assets 固定资产平均净值
_k|g@" average of relatives 相对价格平均数
0 {,h.: average price 平均价格
V&R$8tpz average propensity to consume 平均消费倾向；一般消费倾向
GmAj< /~ average propensity to save 平均储蓄倾向；一般储蓄倾向
K
plM['uF average rate 平均率
JaFUcp Zk$ average revenue 平均收入；平均收益
ZYDW v/u average stock 平均库存；平均存货
]< +3Vw average yearly rent 平均年租
e2bLkb3c avoidance of double taxation 避免双重课税
%Zu Ll( avoidance of tax 避税
