A:
?p\II7 A share Ａ股；甲类股份
"r(p K@h abatement of tax 减税；减扣免税额
V s t e$V ABN AMRO Bank N.V. 荷兰银行
D
+%k1 above-the-line expenditure 线上项目支出；经常预算支出
[(ib9_`A'1 above-the-line receipt 线上项目收入；经常预算收入
Hw-oh?= ABSA Asia Limited 南非联合亚洲有限公司
x)Om[jZE absolute change 绝对数值变更
,'0oj$~S: absolute expenditure 实际开支
N`^W*>XB absolute guideline figure 绝对准则数字
T;e (Q,!H absolute interest 绝对权益
V$]a&wM<5 absolute order of discharge 绝对破产解除令
(~yJce absolute profit margin 绝对利润幅度
J ##X5'a3* absolute value 实值；绝对值
'S-"*:$,u absolutely vested interest 绝对既得权益
}qX&*DU_@ absorbed cost 已吸收成本；已分摊成本
AZ@Z o' absorption 吸收；分摊；合并
Bwvc@(3v absorption rate 吸收率；摊配率；分摊率
q|_ 5@Ly ACB Finance Limited 亚洲商业财务有限公司
!E S#::;z? acceptable form of reciprocity 合理的互惠条件
g KY
,G acceptable rate 适当利率；适当汇率
U@ QU8 acceptance agreement 承兑协议
4BL,/(W]
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9fLP&v acceptor 承兑人；接受人；受票人
wtick ~) acceptor for honour 参加承兑人
[~%;E[ky$ accident insurance 意外保险
,oVBgCf Accident Insurance Association of Hong Kong 香港意外保险公会
S:T>oFUot accident insurance scheme 意外保险计划
xRZT accident year basis 意外年度基准
tqk6m# @( accommodation 通融；贷款
17i@GnbNb accommodation bill 通融票据；空头票据
zEL[%(fnc accommodation party 汇票代发人
?ew]i' 9( account balance 帐户余额；帐户结余
J A2} account book 帐簿
^bw~$*"j# account collected in advance 预收款项
2\W<E WJ@ account current book 往来帐簿
-5*;J&. account of after-acquired property 事后取得的财产报告
cB'4{R@e account of defaulter 拖欠帐目
t|XC4:/>T account payable 应付帐款
by3kfY]4s account payee only [A/C payee only] 只可转帐；存入收款人帐户
d-2I_ )9 account receivable 应收帐款
:fQ*'m, account receivable report 应收帐款报表
~./u0E account statement 结单；帐单；会计财务报表
\crmNH)3 account title 帐户名称；会计科目
\O4=mJ accountant's report 会计师报告
s,q!(\{Pv Accountant's Report Rules 会计师报告规则
{oC 69n: accounting and auditing procedure 会计与审计程序；会计与核数程序
DcM+K@1E4^ Accounting Arrangements 《会计安排》
`SbX`a0p2 accounting basis 会计基础
zL {@LHP accounting by Official Receiver 破产管理署署长呈交的帐目
@"5u~o')@v Accounting Circular 《会计通告》
^IZ0M1&W; accounting class 会计类别
AR2+W^aM3 accounting date 记帐日期；会计结算日期
WkmS
accounting for money 款项核算
:Fk&2WsW: Accounting Officer 会计主任
s'w 0pZqj accounting period 会计报告期；会计期
O/"&?)[v accounting policy 会计政策；会计方针
Bd[}A9O[ accounting practice 会计惯例
`Hu ;Gdj= accounting principle 会计准则
M|u5Vs1 accounting record 会计记录
pAL-P l9z accounting report 会计报告
`-\JjMSQ1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\Vq;j 1 Accounting Society of China 中国会计学会
$e\R 5L u accounting statement 会计报表
0]W/88ut*u accounting system 会计制度；会计系统
OH~qJ < accounting transaction 会计事项；帐务交易
hkc_>F]Hx accounting treatment 会计处理
aB_z4dqwU accounting year 会计年度
O&%T_Zk@@ accretion 增值；添加
ps
J 1J accrual 应计项目；应累算数目
j> M%?Tw accrual basis 应计制；权责发生制
XV!EjD~q accrual basis accounting 应计制会计；权责发生制会计
j<5R$^?U accrue 应累算；应计
$dU N+9 accrued benefit 应累算利益
$5 [RR accrued charges 应计费用
\ OB3gnR accrued cumulative preference share dividend 应累算的累积优先股股息
6g&nn A accrued expenses 应累算费用
\Ki#"%S accrued interest payable 应付利息；应计未付利息
[K QZH Ie accrued interest receivable 应收利息；应计未收利息
.U
{JI\ accrued right 累算权益
S-dV accruing profit 应累算的利润
&"0[7zgYQz accumulated fiscal reserve 累积财政储备
)Jn80~U|1 accumulated profit 累积利润；滚存溢利
Q)8t;Kx accumulated reserve 累积储备
<:o><f+ accumulation of surplus income 累积收益盈余
wAPdu y[ acquired assets 既得资产
);LwWKa acquisition 收购；购置；取得
PUArKBYM- acquisition cost 购置成本
zvg&o)/[ acquisition expenses 购置费用
{S~$\4vC! acquisition of 100% interest 收购全部股权
2J <Z4Ap acquisition of control 取得控制权
Fb-TCq1y# acquisition of fixed assets 购置固定资产
>iV(8EgB S acquisition of shell “买壳”
IA!Kp g
W acquisition price 收购价
+r"$?bw ' act of God 天灾
, iy acting partner 执事合伙人
k$/ ].P*! active market 买卖活跃的市场；交投畅旺的市场；旺市
dy'?@Lj; active partner 积极参与的合伙人
B&D
z(Bs active trading 交投活跃
8t k`1E8!j actual circulation 实际流通
HDxw2nz*R actual cost 实际成本
XCoOs<O:@ actual expenditure 实际开支；实际支出
"yk%/: G+ actual income 实际入息；实际收入；实际收益
2
{0VyLx actual market 现货市场
,|/$|$' actual price 现货价；实际价格
Q I<3N actual profit 实际利润
WDR!e2G actual quotation 实盘；实际价位；实际报价
nrS_t
y actual year basis 按实际年度计算
G}*B`m actuals 实货
>i<-rO>kN actuarial investigation 精算调查
9x\G(w actuarial principle 精算原则
ozG:f*{T actuarial report 精算师报告
eU0-_3gN_ Actuarial Society of Hong Kong 香港精算学会
[5-5tipvWp actuarial valuation 精算师估值
yFqC-t-i actuary 精算师
pj6Cvq4bD ad referendum agreement 暂定协议；有待覆核的协定
M IJ~j><L ad valorem duty 从价税；按值征税
Sq QB>;/p ad valorem duty system 从价税制
Y#,MFEd ad valorem fee 从价费
l|{<!7a ad valorem tariff 从价关税
v2Y=vr additional allowance 额外免税额
){~.jP=-# additional amount for unexpired risk 未过期风险的额外款额
hd' n" additional assessable profit 补加应评税利润
N0f}q1S<-A additional assessment 补加评税
m~A/.t%= additional commitment 额外承担
\8ZNXCP additional commitment vote 额外承担拨款
-D(!B56_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E83nEUs additional dependent parent allowance 供养父母额外免税额
w8 Yff[o additional provision 额外拨款
|Sq>uC) additional stamp duty 附加印花税
?9cy5z[ additional tax 补加税罚款；补加税款
b :00w[" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
JZ
[&: adjudged bankrupt 被裁定破产
E%N ]t} }[ adjudicated bankrupt 裁定破产人
98"N UT adjudication fee 裁定费；评定印花税额手续费；评估契据费
QkbN2mFv% adjudication of bankruptcy 裁定破产；宣告破产
4j5 " { adjudication of insolvency 裁定无力偿还债务
@ Ia ~9yOY adjusted actual 经调整的实数；调整后的实数
2_C.-;! adjusted current assets 经调整的流动资产；调整后的流动资产
7_,X9^z adjusted figure 经调整的数字；调整后的数额
crQ uoOl7 adjusted liabilities 经调整的负债；调整后的负债
dmne+ufB adjusted loss 经调整的亏损；调整后的亏损
2NM} u\%c/ 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
;a"Ukh adjusted profit 经调整的利润；调整后的利润
@,vSRns adjusted surplus 经调整的盈余额；调整后的盈余额
T7`Jtqf adjusted value 经调整的价值；调整后的价值
v.MWO]L adjustment 调整；修订；理算〔保险〕
;Xns 9 adjustment centre 调剂中心
tti.- adjustment lag 调整过程的时间差距；调整时差
Fg xQ}VvlH adjustment mechanism 调整机制
0Qz
\"gr adjustment of loss 亏损调整
p*Cbe\ adjustment process 调整过程；调整程序
l3,|r QD adjustment range 调整幅度
3 0Z;}<)9 administered exchange rate 受管制汇率
P%c<0y"O:> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9^n
]qg^ administration expenses 行政费用
rcOmpgew administration fee 手续费；行政费
~ p.23G]x administration in bankruptcy 破产管理
R\^ tr administration order 遗产管理令
LCt m@oN administrator 管理人；遗产管理人
Ue7~rPdlR administrator of the estate 遗产管理人
.?qS8:yA admission of debt 债项承认书
c<=1,TB"-_ admission of proof 接纳债权证明
'E9jv4E$n advance 放贷款项；垫付款项；预支款项；预付款项
'JydaF~> advance account 暂支帐目；预付款帐户
!VW#hc \A5 advance compensation 预付补偿金
?`xId;}J#7 advance from shareholder 股东垫款
R0>L[1o advance pending reimbursement 预支以待日后付还
'@FKgy;B)- advanced economy 先进经济体系
sx;1V{|g advancement 预付；预付财产
y<
84Gw_ advances warrant 垫款令
8Vx'sJ>r4 advancing 贷出
R= l/ EK adverse balance 逆差
.gB*Y!c7 adverse exchange 逆汇
c72/e7gV advertisement addressed to shareholders 在报章刊登的致股东通告
c!c!;( advice for collection 托收通知书
3HD=)k advice of drawing 提款通知书；汇票通知书
b3ZPlLx6 advice of payment 付款通知
?^5x
d1>E Advisory Committee [Securities and Futures Commission]
<q|19fH-5 谘询委员会〔证券及期货事务监察委员会〕
]Q+Tm2{ Advisory Committee on Diversification 经济多元化谘询委员会
<_5z^@N3$ affidavit 誓章；遗产申报誓章
?AEpg.9R- affidavit of no receipt 述明无收款的誓章
R[b?kT-% affiliate 联号；联营公司；附属公司
AbB%osz}Ed affiliated company 附属公司；联号；联营公司
@m6E*2Gg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+.=a
R<Q affordability 负担能力
kci H African Development Bank [AfDB] 非洲开发银行
`k+k&t after-acquired property 事后取得的财产
y(HR1v Q;Z after-hours dealing 市后交易
e> [QF+e)y after-tax profit 税后盈利；税后利润；税后溢利
%}@^[E) agency agreement 代理协议
&\A$Rj) agency expenses 代理机构的开支
j JW0a\0 agency fee 代理费
x|Dj Agency Law 《代理法》
|cH\w"DcXw agent 代理人；承销人
lp6GiF agent of company 公司代理人
7Y-GbG.' agent's fee 代理人费；经纪费
F~m tE8 B: aggregate 总计；总数；总体数字
g$ h!:wW aggregate amount 总款额；总额
J ;qH w[6 aggregate assets and liabilities 总体资产与负债
_.j KcDf aggregate at constant price 按固定价格计算的总体数字
j%lW+ [% aggregate demand 总需求
B=f{`rM)~W aggregate gross position 总持仓量
o_cj-
aggregate limit 总限额
qVf~ \H@ aggregate of salaries tax 合计薪俸税
rl4-nA aggregate performance 总体表现；总体业绩
_M?:N:e aggregate supply 总体供应
}Vt5].TA aggregate surplus 总盈余
B|8(}Ciqx aggregate total 整体总额
iS"rMgq aggregate value 总值；合计价值
x ` $4 aggregated basis 合计基准
U7OW)tUf aggregated net chargeable income 合计应课税入息实额
:)+cI?\# aggregation 合并计算；合计；总和
Tsa&R:SE aggregation of incomes of husband and wife 夫妇入息合并计算
9s}--_k?F2 aggregation of property 财产的总和
h5~tsd}OU agio 差价；贴水
W>Zce="_gN 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》
#/n\C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|XQ!xFB 《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》
'1 d-N[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P/27+5 (| 《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》
8g<3J-7Mm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^ H'|iju 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$Uzc agreement for a settlement 授产协议
e|`&K"fnq agreement for assignment 转让协议
Lm8 cY agreement for sale 售卖协议；买卖协议
)Z T&V
I agreement for sale and purchase 买卖协议
_:{XL c agreement for the payment of interest 支付利息协议
N-su BRnW agreement for the repayment of money 还款协议
zITXEorF!J agreement of reinsurance 再保险协议
qh=l F_%uj Agricultural Bank of China 中国农业银行
)J 0' We air passenger departure tax 飞机乘客离境税
IuPwFf) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ztf (.~ airport tax 机场税
es .`:^A alcohol duty 酒精税
I`
/'\cU9 alienation 让与；让渡；转让
~ (}zp<e| alimony 生活费；赡养费
+_+}^Nf]Y3 All Ordinaries Index [AOI] 所有普通股指数
vHWw*gg(/E all risks 全险；综合险
x
ha!.&DO All Sales Record for Stock Market 《股票市场成交报告》
bY#> Allied Capital Resources Limited 新联财务有限公司
|[gnWNdR$M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^Xh9:OBF allocation letter 拨款信件
hd\iW7 allocation of fund 分配款项；预留款项
\i{=%[c allocation of profit 利润分配；溢利分配
E_FseR6 allocation warrant 拨款令
TN&1C8 xr allotment 分配；配股
mI}' 8 . allotment notice 股份配售通知；配股通知
@L`t/OD allotment of shares 股份分配
2+0'vIw} allowable 可获宽免；免税的
4%B${zP(.} allowable business loss 可扣除的营业亏损
zc(- dMlK allowable expenses 可扣税的支出
qV5ME #TJ allowance 免税额；津贴；备抵；准备金
V]IS(U( allowance for debts 债项的免税额
!IP[C?(nB allowance for depreciation by wear and tear 耗损折旧免税额
HZR~r:_
i allowance for funeral expenses 殡殓费的免税额
e KET8v[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f ^z7K allowance for repairs and outgoings 修葺及支出方面的免税额
Uc \\..Cf allowance to debtor 给债务人的津贴
X|X6^} alteration of capital 资本更改
NFsMc0{ alternate trustee 候补受托人
U1B5gjN amalgamation 合并
a Z
^SK|E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RoP z?,u ambit of charges 征税范围；收费范围
'H:lR1(, amended valuation 经修订的估值
<vOljo American Commodities Exchange 美国商品交易所
B\9ymhx;g% American Express Bank Limited 美国运通银行
jR zR`>5 American Stock Exchange 美国证券交易所
Ot5
$~o amortization 摊销
A\gj\&B0" amount due from banks 存放银行同业的款项
^KmyB6Yg amount due from banks abroad 存放海外银行同业的款项
om|M=/^ amount due from holding companies 控股公司欠款
+Nyx2(g<m amount due from local banks 存放本港银行同业的款项
zS]Yd9;X1 amount due to banks 银行同业的存款
,0;E_i7 amount due to banks abroad 海外银行同业的存款
|>Kf_b Y# amount due to holding companies 控股公司存款
HX?5 O$<<N amount due to local banks 本港银行同业的存款
zAS&L%^ tV amount due to outport banks 外埠银行同业的存款
\%f4)Qb amount for note issue 发行纸币的款额
FX 0^I 0 amount of bond 担保契据的款额
n ~k;9 ` amount of consideration 代价款额
sLPFeibof5 amount of contribution 供款数额
t: r amount of indebtedness 负债款额
CZt)Q4 amount of principal of the loan 贷款本金额
| \ C{R amount of rates chargeable 应征差饷数额
-7>vh|3 amount of share capital 股本额
qK#\k@ E amount of sums assured 承保款额
R2-OT5Ej amount of variation 变动幅度
=2#
C {u. amount of vote 拨款数额
"3W!p+W amount payable 应付款额
P8piXG amount receivable 应收款额
E: L =>} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^7V9\Q9 analysis 分析
VWaI!bK ancillary risk 附属风险
c"v #d9 annual account 周年帐目；周年帐目报表；年度决算；年结
K mk < annual accounting date 年结日期
XQ.JzzY$ annual allowance 每年免税额；年积金；年度津贴；年津
(F
+if annual balance 年度余额
%
=br-c annual disposable income 每年可动用收入
&CG3_s<2 annual estimates 周年预算
\ @3i=! annual fee 年费
+kmPQdO;*/ annual general meeting 周年大会
x/R|i%u-s annual growth rate 年增率；每年增长率
+(QGlRd annual long-term supplement 长期个案每年补助金
{eMu"< annual pensionable emolument 可供计算退休金的年薪
>n{(2bcFs annual report 年报
9co1+y=i{ Annual Report on the Consumer Price Index 《消费物价指数年报》
lmgMR|v annual return 周年报表；周年申报表；每年报税表格
T[*=7jnJQ Annual Return Rules 《周年报表规则》
X2/ `EN\ annual review of consumer prices 每年消费物价回顾
UXnd~DA annual roll-forward basis 逐年延展方式
z{7&= $ annual salary 年薪
*4dA(N\k" annual statement 年度报表；年度决算表
~W _m<#K( 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
8(\Az5 % annuitant 年金受益人
[89# 8|+ annuity 年金
(Rve<n6{A annuity contract 年金合约
: DCj2" annuity on human life 人寿年金
pTX{j=n! antecedent debt 先前的债项
/ |bir6Y: ante-dated cheque 倒填日期支票
7_?:R2]n anticipated expenditure 预期开支
HFB2ep7N anticipated net profit 预期纯利
120<(# anticipated revenue 预期收入
D9 OS,U/l anti-inflation measure 反通货膨胀措施
H_3S #. anti-inflationary stance 反通货膨胀立场
gQCkoQi:j apparent deficit 表面赤字
h 1:uTrtA apparent financial solvency 表面偿债能力
<U (gjX apparent partner 表面合伙人
+MIDq{B application for personal assessment 个人入息课税申请书
3W 5|Y@0 application of fund 资金应用
Yy@;U]R application to release as liquidator and to destruct the books of accounts and documents
a{mtG{Wc 申请免除清盘人职务及毁灭帐簿与文件
VX2 KE@ appointed actuary 委任精算师
j_H{_Ug appointed auditor 委任核数师；委任审计师
V#'sH appointed trustee 委任的受托人
-"UK NB! appointer 委任人
(& =-o( apportioned pro rata 按比例分摊
k:nr!Y< apportionment 分配；分摊
[>=D9I@~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K, WNM S apportionment formula 分摊方程式
4w}\2 &= apportionment of estate duty 遗产税的分摊
cAogz/<S appraisal 估价；评估
z
AacX@ appreciable growth 可观增长
DyD#4J)E appreciable impact 显着影响
E;fYL]j/oZ appreciable increase 可观增长
Hl8-1M$& appreciation 增值；升值
v[q2OWcL appreciation against other currencies 相对其他货币升值
;o H17 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}3!83~Qbx appreciation tax 增值税
snK $? 9vh appropriation 拨款；拨用；拨付
Zm >Q-7r9 appropriation account 拨款帐目
4/&U s Appropriation Bill 拨款法案
_>9|"seR appropriation-in-aid system 补助拨款办法
NI Y0f@1z- approved assets 核准资产
>2_B L5<S approved basket stock 认可一篮子证券
MS)# S& approved budget 核准预算
! k)}p_e approved charitable donation 认可慈善捐款
V<$g^Vb approved charitable institution 认可慈善机构
mqrP0/sN approved currency 核准货币；认可货币
Q.*qU,4); approved estimates 核准预算
f<=
#WV approved estimates of expenditure 核准开支预算
; =ai]AYW approved overseas insurer 核准海外保险人
nU- .a5 approved overseas trust company 核准海外信托公司
H [w J; l approved pooled investment fund 核准汇集投资基金
Qx1ZxJz # approved provident fund scheme 认可公积金计划
cpF\^[D approved provision 核准拨款
'>^ +_|2 approved redeemable share 核准可赎回股份
?}e8 g approved regional stock 认可地区性证券
Og4 X3QG approved retirement scheme 认可退休金计划
DN2K4%cM%' approved subordinated loan 核准附属贷款
ClCb.Ozj4 arbitrage 套戥；套汇；套利
d QVV0)z arbitrageur 套戥者；套汇者
mT
<4@RrB arbitrary amount 临时款项
YAv-5 arrangement 措施；安排；协定
E{[c8l2B arrears 欠款
mk2T arrears of pay 欠付薪酬
#I|Vyufw arrears of revenue 逾期未收税款；逾期未收的帐项
LYhgBG, articles of association 组织章程；组织细则；组织章程细则
W$ O^IC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"
;_bB"q* ascertainment of profit 确定利润
!@{_Qt1 "Asia Clear" “亚洲结算系统”
^>gRK*, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s3H wBA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^3B{|cqf Asian Development Fund [ADF] 亚洲发展基金
&P I}o Asian dollar bond 亚洲美元债券
&?IOrHSv! Asian dollar market 亚洲美元市场
.+t{o [ Asian dollar rate 亚洲美元利率
^W5rL@h_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~aQ>DpSEf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6a[D]46y,2 asked price 沽盘；喊价；索价；卖方报价
VO] Jvf assessable income 应评税入息
Q^$IlzG7i assessable loss 应评税亏损
y44FejH(v assessable profit 应评税利润
"IA[; +_" assessable value 应评税值
T8h.!Vef assessed profit 估定利润
sesr`,m., assessed value 经评估价值
:~3sW< P R assessment 评税；评定；估价；评税单
I & l 1b> assessment number 评税编号；估价编号
2+M(!FHfy assessment of additional tax 补加税评税
-l+ &Bkf assessment of performance 业绩评估；实绩评价
VI,z7
\ Assessor 评税主任
C18 pK8- asset price bubbles 资产价格泡沫
y :WRpCZoa asset-backed securities 具资产保证的证券
dE!{=u(!i assets accretion 资产增值
B(w k $2 assets and liabilities 资产与负债
W"? |O Q' assets betterment statement 资产递增表；资产改进表
#Z;ziM: assets lending 实物放款；有抵押贷款
A8&yB;T$y assets of the company passing on the death 死者去世时转移的公司资产
/ tM<ois* assets pledged as security for liabilities 用作负债抵押的资产
K++pH~o assets portfolio 资产投资组合
$,otW2:) assets price 资产价格
t_6sDr'. assets quality 资产质素
5Al 59] assets realization 资产变现
)_"Cz".|9 assets refinancing arrangement 资产再集资安排
;X<#y2` assets securitization 资产证券化
7 Oe |:Z assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
r VowHP assets value 资产值
4j|]=58 assignee 承让人
x tg3~/H assignment 转让；转让书；转让契
>gM| :FG assignment of interest 权益转让
V|zzj[c assignment of letters patent and trade mark 专利证书及商标转让
I gcVl/d assignment of property 物业转让；物业转让书
IE.JIi^w assignment right 转让权
G,9osTt/ assignor 转让人
%Ez%pT0TQ# associate 有联系的人；有关连人士；相联者；合伙人；联系人
7r 07N' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?6+GE_VZ associate member 附属会员
zB/$*Hd associated body corporate 相联法人团体
sJg-FVe2 associated company 相联公司；联属公司
uy)iB'st& associated corporation 相联法团
>DVjO9Kf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u4bPj2N8I 公认会计师公会〔英国〕
(2(I|O# Association of Futures Exchange Brokers 香港期货经纪协会
htk 5\^(X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
85Zy0l association of underwriters 承保人组织
28JWQ%- assumption of control 接管
&1YAPxX assurance 担保；保险；转易；转易书
SoeL_#+^W assurance of interest 权益的转易
lTW5> % at 19XX price 按一九ＸＸ年价格计算
>e
:&k p at a discount 按赔价计算；按贴水价格计算；打折扣
|B< +Y<)f^ at a premium 按溢价计算；按升水价格计算
VJ;n0*/ at call 通知付款；按通知
*X8<hYKZq at constant market price 按固定市价计算
}C! N$8 d, at constant price 按固定价格计算
lfG]^id' at cost 按成本计算
tX$%*Uy at current market price 按当时市价计算；按现时市价计算
#X'!wr|- at current price 按当时价格计算；按现时价格计算
P0uUVU=B| at factor cost 按要素成本计算；按生产要素成本计算
Sq8 ` )$\ at money-of-the-day price 按付款当日价格计算
EzqYHY+_r at or better 按指定或较佳价位〔买卖指令〕
zR N_` U at par 按面值计算；平价
0^nnR7 at sight 见票即付
Z7%
|'E R at the close 按收市盘
~F~g$E2 } at the opening 按开市盘
\_}Y4 attestation 见证；见证条款
Qc#<RbLL at-the-money option 平价期权
ba& \~_4 attorney 受权人；受托代表人
9i GU E attornment 新拥有人承认书
rU`#3} s attributable profit 可归属利润
SjV;&
1Z/ attributable share value 可归属股份价值
G/>upnA{w Auckland Stock Exchange 奥克兰证券交易所
5VdF^. :u auction 拍卖
:\9E%/aAD auctioneer 拍卖商
sYM3&ikyHI audit 审计；核数
DcaVT]" Audit Commission 审计署
Tn,'*D@l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XBe!9/'k> 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〕
?RJ
) u audit review 帐目审查
pt<!b0G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&Q
7Q1`S audited account 审计帐目；经审计的帐目
+pp|Qgr 3 audited annual account 经审计的周年帐目
> Pj ?IE6 audited balance sheet 经审计的资产负债表
v?BX 4FO auditor 核数师；核数主任；审计师
4<fKB& auditor's certificate 核数师证明书；审计师证明书
L nP={s auditor's report 核数师报告；审计师报告
/ =&HunaxI Aussie bond 澳元债券
Q
laz3X,P austerity budget 紧缩预算
f{MXH&d 1\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,<s'/8Ik Australia All Ordinaries Index 澳洲所有普通股票指数
[t/7hx"2t Australian Dollar [AUD] 澳元
:td6Mywl Australian Options Market 澳大利亚期权市场
y<jW 7GNt Australian Securities Commission 澳洲证券事务监察委员会
:5IbOpVM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
PrqN 5ND Australian Stock Exchange 澳大利亚证券交易所
vp7J'; Austrian Schilling [ATS] 奥地利先令
'1{co/Y authentication 认证；鉴证
*m6~x-x authority to purchase 委托购买证；委购书
aF1i!Z authorization 认可；核准；授权；授权书
!PJD+SrG authorization by direction 指示授权
(4=NKtA^G authorization by instruction 指令授权
9gR@Q%b) authorization by warrant 令状授权
Nwb B\Wl authorization of unit trust 单位信托的认可
k2DT+}u7G authorized agent 指定代理人
Lpd q^X authorized capital 法定资本
ee}&~% authorized clerk 出市员
ew
-5VL authorized dealer 认可交易商
s"*ZQ0OaD authorized financial institution 认可财务机构
8$9<z authorized fund 认可基金
},G6I uH% authorized fund house 获授权的基金公司；认可基金公司
]`39E"zY authorized institution 认可机构
W,dqk= n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
de{@u<Y Zb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
``KimeA~ authorized insurer 获授权保险人；获认可承保人
'oSs5lW authorized investment 特准投资项目
l2Z!;Wm( authorized person 获授权人
l?GN& u authorized representative 获授权代表
7\I ,;swo authorized share capital 法定股本
!\w@b`Iv8 automated quotation system 自动报价系统
I? c "\Fe Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:MPWf4K2s 自动交易系统〔香港期货交易所有限公司〕
<yzgZXxIaS automatic adjustment mechanism 自动调整机制
|^p7:)c y automatic adjustment system 自动调整系统
L5$r<t< Automatic Clearing House 自动票据交换所
Zd G?fWWA automatic exchange rates accumulation system 自动化汇率累集系统
?IRp3H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3>;zk#b2 automatic teller machine [ATM] 自动柜员机
MQ7d IUs autopay 自动转帐
Q${0(#Nu available assets 可用资产
sbn|D\ p available fiscal reserve 现存财政储备
\`3YE~7J/ available profit 可用利润
" cSH[/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
46`(u"RP average 平均；平均数；海损
;LEO+,6 average basic salary 平均基本薪金
OSACH0h average consumer expenditure 平均消费开支；一般消费开支
nP` #z&C average cost 平均成本
C3 >X1nU average cost of land production 增辟土地平均成本
^y:! =nX^ average daily turnover 平均每日成交额
6i AHus- average daily wage rate 平均每日工资率
d7
|3A average expenditure pattern 平均开支模式
%%`Q5I average growth rate 平均增长率
/J{
e _a average net fixed assets 固定资产平均净值
}4G/x;D average of relatives 相对价格平均数
W $&{jr-p average price 平均价格
]M%kt +u! average propensity to consume 平均消费倾向；一般消费倾向
a&oz<4oT average propensity to save 平均储蓄倾向；一般储蓄倾向
RMJq9a
average rate 平均率
lS<T|:gz@ average revenue 平均收入；平均收益
u.W}{-+kp average stock 平均库存；平均存货
d +0(H
average yearly rent 平均年租
qQ\ & ] avoidance of double taxation 避免双重课税
V`:iu n^f avoidance of tax 避税
