A:
. yZm^& A share Ａ股；甲类股份
\dRzS@l abatement of tax 减税；减扣免税额
0YzsA#yv ABN AMRO Bank N.V. 荷兰银行
X8/Tl \c above-the-line expenditure 线上项目支出；经常预算支出
] 3*P:$Rq above-the-line receipt 线上项目收入；经常预算收入
h a*X6R ABSA Asia Limited 南非联合亚洲有限公司
~>V-*NT8 absolute change 绝对数值变更
#s"851e absolute expenditure 实际开支
q|5Q?t:,r absolute guideline figure 绝对准则数字
CI`N8
f=v absolute interest 绝对权益
s%~L4Wmcq absolute order of discharge 绝对破产解除令
RMoJz6 ^> absolute profit margin 绝对利润幅度
.xO
_E1Ku; absolute value 实值；绝对值
!;%y$$gxh absolutely vested interest 绝对既得权益
&lAQ & absorbed cost 已吸收成本；已分摊成本
wGvhB%8K absorption 吸收；分摊；合并
LVnHt} absorption rate 吸收率；摊配率；分摊率
H@{Objh 1 ACB Finance Limited 亚洲商业财务有限公司
bpCNho$ acceptable form of reciprocity 合理的互惠条件
#(C/Cx54 acceptable rate 适当利率；适当汇率
;U Yc acceptance agreement 承兑协议
0n3D~Xzd acceptance for honour 参加承兑
X C DSmZ acceptor 承兑人；接受人；受票人
9tn ;L"#&N acceptor for honour 参加承兑人
x(8n
9Q> accident insurance 意外保险
G.g|jP'n Accident Insurance Association of Hong Kong 香港意外保险公会
?Gd sOg^ accident insurance scheme 意外保险计划
_\.{6" " accident year basis 意外年度基准
k#O,j pbB accommodation 通融；贷款
mwh{ "FL( accommodation bill 通融票据；空头票据
oid[syPB accommodation party 汇票代发人
$;2)s} ci account balance 帐户余额；帐户结余
o(*F])d; account book 帐簿
$I@GUtzjp account collected in advance 预收款项
,C ciTXf account current book 往来帐簿
J$ F nm\ account of after-acquired property 事后取得的财产报告
c<wavvfUo account of defaulter 拖欠帐目
P;vxT}1 account payable 应付帐款
e+'%!w"B account payee only [A/C payee only] 只可转帐；存入收款人帐户
MIq"Wy|Zs account receivable 应收帐款
B0d%c&N${ account receivable report 应收帐款报表
G @g h#[b account statement 结单；帐单；会计财务报表
jd 1jG2=f account title 帐户名称；会计科目
%j7:tf= accountant's report 会计师报告
k=[pm5ZvT~ Accountant's Report Rules 会计师报告规则
0GZq`a7[ accounting and auditing procedure 会计与审计程序；会计与核数程序
DAdYg0efex Accounting Arrangements 《会计安排》
M;+IZr Wkl accounting basis 会计基础
4KXc~eF[M" accounting by Official Receiver 破产管理署署长呈交的帐目
XphE loL Accounting Circular 《会计通告》
! :WW accounting class 会计类别
[4*1}}gW%5 accounting date 记帐日期；会计结算日期
B OvF)4` accounting for money 款项核算
y ,E.SB Accounting Officer 会计主任
s)zJT accounting period 会计报告期；会计期
u%u&F^y accounting policy 会计政策；会计方针
_;hf<|c accounting practice 会计惯例
OfTfNhpK accounting principle 会计准则
5RF4]$zT accounting record 会计记录
0,_b) accounting report 会计报告
03=5Nof1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VO=!8Yx[ Accounting Society of China 中国会计学会
qP3q accounting statement 会计报表
7(bQ}mHl\ accounting system 会计制度；会计系统
K R, z^9 accounting transaction 会计事项；帐务交易
f'X9HU{Cz accounting treatment 会计处理
g #
S0V accounting year 会计年度
^s&W>hTX: accretion 增值；添加
5.vG^T0w accrual 应计项目；应累算数目
`&!k !FZY* accrual basis 应计制；权责发生制
1!1!PA9u accrual basis accounting 应计制会计；权责发生制会计
ZF6c{~D accrue 应累算；应计
1@>$ Gcc accrued benefit 应累算利益
0K `[,$Y accrued charges 应计费用
eQUe
>* accrued cumulative preference share dividend 应累算的累积优先股股息
+5!&E7bcd accrued expenses 应累算费用
\OQkZ.cU; accrued interest payable 应付利息；应计未付利息
Apj; accrued interest receivable 应收利息；应计未收利息
$TG = w accrued right 累算权益
?>$l accruing profit 应累算的利润
0
Y>M=| accumulated fiscal reserve 累积财政储备
-f y9< accumulated profit 累积利润；滚存溢利
` qUX. accumulated reserve 累积储备
o.m:3!RW accumulation of surplus income 累积收益盈余
B(_WZa! acquired assets 既得资产
F]EBD 8/b acquisition 收购；购置；取得
eF~dQ4RZ acquisition cost 购置成本
xwi\ acquisition expenses 购置费用
VwyVEZt acquisition of 100% interest 收购全部股权
*$,:m acquisition of control 取得控制权
m&*JMA;^ acquisition of fixed assets 购置固定资产
jZteooJG| acquisition of shell “买壳”
7B7&9<gc acquisition price 收购价
t~``md4 act of God 天灾
3Fs5RC~a acting partner 执事合伙人
lk3=4|?zsE active market 买卖活跃的市场；交投畅旺的市场；旺市
!4(zp;WY^ active partner 积极参与的合伙人
cA)[XpQ:+W active trading 交投活跃
oDn|2Sdqd actual circulation 实际流通
W/fuKGZi_ actual cost 实际成本
jQ\zG J3 actual expenditure 实际开支；实际支出
UAn&\ 8g_ actual income 实际入息；实际收入；实际收益
AY,].Zg[ actual market 现货市场
.iG&Lw\, actual price 现货价；实际价格
k^\pU\J actual profit 实际利润
k& /OU:7Y actual quotation 实盘；实际价位；实际报价
=Yz'D|=t actual year basis 按实际年度计算
K/L;8a actuals 实货
:| +Qe e actuarial investigation 精算调查
oD9^ID+ actuarial principle 精算原则
E&`Nh5 JfC actuarial report 精算师报告
1oiRW Re Actuarial Society of Hong Kong 香港精算学会
JH8}Ru%Z actuarial valuation 精算师估值
K2{aNv R)t actuary 精算师
pO7Zs ad referendum agreement 暂定协议；有待覆核的协定
iK5_u2]Q ad valorem duty 从价税；按值征税
9 QQyl\ ad valorem duty system 从价税制
b2,!g }I ad valorem fee 从价费
g[H',)A) ad valorem tariff 从价关税
bD ^b additional allowance 额外免税额
h[o6-f<D additional amount for unexpired risk 未过期风险的额外款额
zZ=pP5y8 additional assessable profit 补加应评税利润
#P<N^[ m additional assessment 补加评税
99x Em additional commitment 额外承担
-fS.9+k0/ additional commitment vote 额外承担拨款
2ZcKK8X;7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zK|i='XSf additional dependent parent allowance 供养父母额外免税额
c(#;_Ve2P additional provision 额外拨款
MUnEuhXTr additional stamp duty 附加印花税
4_A0rveP additional tax 补加税罚款；补加税款
A@hppaP! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I,yC
D7l_ adjudged bankrupt 被裁定破产
]\ !5}L adjudicated bankrupt 裁定破产人
R :X0'zeRr adjudication fee 裁定费；评定印花税额手续费；评估契据费
T*g:#
^4 adjudication of bankruptcy 裁定破产；宣告破产
i|`dWOVb adjudication of insolvency 裁定无力偿还债务
9h&R]yz; adjusted actual 经调整的实数；调整后的实数
aJ Z"D8C adjusted current assets 经调整的流动资产；调整后的流动资产
~6YMD adjusted figure 经调整的数字；调整后的数额
-m
*Sq adjusted liabilities 经调整的负债；调整后的负债
Lk \P7w{ adjusted loss 经调整的亏损；调整后的亏损
u .f= te 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
21hv%CF\9 adjusted profit 经调整的利润；调整后的利润
zk-.u}RBFG adjusted surplus 经调整的盈余额；调整后的盈余额
w| `h[/, adjusted value 经调整的价值；调整后的价值
7lV.[&aKW adjustment 调整；修订；理算〔保险〕
%yB B?cp+_ adjustment centre 调剂中心
#7ohQrP adjustment lag 调整过程的时间差距；调整时差
U_x )#,4 adjustment mechanism 调整机制
I9h ?;( adjustment of loss 亏损调整
H0m|1
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LUB${0BrA adjustment range 调整幅度
y!tC20Q administered exchange rate 受管制汇率
KlRr8 G!Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7f rTTS Z administration expenses 行政费用
%\]* OZ7 administration fee 手续费；行政费
) e5 @ administration in bankruptcy 破产管理
X+UJzR90 administration order 遗产管理令
*na?n2Yzt administrator 管理人；遗产管理人
c\a_VRN>r administrator of the estate 遗产管理人
'5&s=M_ admission of debt 债项承认书
8NyJc"T<. admission of proof 接纳债权证明
[
ol9|sdu advance 放贷款项；垫付款项；预支款项；预付款项
kuyjnSo9i advance account 暂支帐目；预付款帐户
hxQ qa 0B advance compensation 预付补偿金
y@0E[/O advance from shareholder 股东垫款
]vwW]O7 advance pending reimbursement 预支以待日后付还
!*R qCS, advanced economy 先进经济体系
VD_$$Gn*q advancement 预付；预付财产
-py@Dz K advances warrant 垫款令
zR 2B-
&]H advancing 贷出
Tg!m`9s+ adverse balance 逆差
_S>JKz adverse exchange 逆汇
I(S`j[U advertisement addressed to shareholders 在报章刊登的致股东通告
4R1 8A=X advice for collection 托收通知书
:oJ=iB'Zc advice of drawing 提款通知书；汇票通知书
'Ut7{rZ5 advice of payment 付款通知
I f\f LhM Advisory Committee [Securities and Futures Commission]
6DH~dL_",% 谘询委员会〔证券及期货事务监察委员会〕
D$t k<{)oB Advisory Committee on Diversification 经济多元化谘询委员会
^#-nE7 affidavit 誓章；遗产申报誓章
DI+fwXeg affidavit of no receipt 述明无收款的誓章
x) ( |[ affiliate 联号；联营公司；附属公司
ep)>X@t affiliated company 附属公司；联号；联营公司
_/i4MtM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n2 iJ%_zp affordability 负担能力
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6J# African Development Bank [AfDB] 非洲开发银行
.l.a(_R after-acquired property 事后取得的财产
% Dwk after-hours dealing 市后交易
w.[ "p9tc after-tax profit 税后盈利；税后利润；税后溢利
;q*e=[_DF agency agreement 代理协议
M5 <@~V/[ agency expenses 代理机构的开支
@Y1s$,=xB agency fee 代理费
c%MW\qx Agency Law 《代理法》
l1f\=G?tmU agent 代理人；承销人
O)[1x4U agent of company 公司代理人
vM5k _D agent's fee 代理人费；经纪费
8ji_#og aggregate 总计；总数；总体数字
y3fGWa*7e aggregate amount 总款额；总额
U&?v:&c#&n aggregate assets and liabilities 总体资产与负债
w @{= nD4p aggregate at constant price 按固定价格计算的总体数字
EOCN&_Z; aggregate demand 总需求
6oGYnu;UZ aggregate gross position 总持仓量
Uu `9 "
aggregate limit 总限额
Mnscb aggregate of salaries tax 合计薪俸税
2nR[Xh?L aggregate performance 总体表现；总体业绩
8P|D13- Q aggregate supply 总体供应
DAXX; 4 aggregate surplus 总盈余
e
J6$-r aggregate total 整体总额
=>_\fNy aggregate value 总值；合计价值
m6w].-D 8 aggregated basis 合计基准
p>4-s, W aggregated net chargeable income 合计应课税入息实额
dw*_(ys aggregation 合并计算；合计；总和
#`)(e JF aggregation of incomes of husband and wife 夫妇入息合并计算
>Wv;R2| aggregation of property 财产的总和
A<??T[ agio 差价；贴水
~^1 {B\I 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》
,%M$0poKM Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mWsI}2 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[k/@E+; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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jiY%F$ 《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》
2+e}*&iQpp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n CdR EXw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c9&xe"v agreement for a settlement 授产协议
oC0qG[yp9S agreement for assignment 转让协议
Sy0$z3 9 agreement for sale 售卖协议；买卖协议
9po3m]|zy agreement for sale and purchase 买卖协议
d'NIV9P`j] agreement for the payment of interest 支付利息协议
UWd=!h^dt agreement for the repayment of money 还款协议
,^\2P$rT agreement of reinsurance 再保险协议
Jcrw#l8|C Agricultural Bank of China 中国农业银行
bcE._9@@ air passenger departure tax 飞机乘客离境税
PamO8^!G Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
67Th;h*sh airport tax 机场税
% ~H =sjg alcohol duty 酒精税
u)+8S/ ) alienation 让与；让渡；转让
~kEI4}O alimony 生活费；赡养费
uFinv2Z ' All Ordinaries Index [AOI] 所有普通股指数
~ v|>xqWV all risks 全险；综合险
`u&Rsz&^ All Sales Record for Stock Market 《股票市场成交报告》
xD~5UER Allied Capital Resources Limited 新联财务有限公司
DK: o]~n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J^Wa8Q;9lX allocation letter 拨款信件
[J?aD`{#O allocation of fund 分配款项；预留款项
hYG6 pTCb allocation of profit 利润分配；溢利分配
k Y-N>E: allocation warrant 拨款令
"W955?4m allotment 分配；配股
W *),y : allotment notice 股份配售通知；配股通知
<^5Z:n!q allotment of shares 股份分配
JehrDC 2N allowable 可获宽免；免税的
klT@cO-9 allowable business loss 可扣除的营业亏损
HMh"}I2n allowable expenses 可扣税的支出
l*d(;AR allowance 免税额；津贴；备抵；准备金
T?ZRiR)@ allowance for debts 债项的免税额
GLeK'0Q@ allowance for depreciation by wear and tear 耗损折旧免税额
f Sa"% 8% allowance for funeral expenses 殡殓费的免税额
"hH.#5j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
l~ w2B>i) allowance for repairs and outgoings 修葺及支出方面的免税额
3sy (vC allowance to debtor 给债务人的津贴
;;6uw\6
O alteration of capital 资本更改
V{/?FO?E alternate trustee 候补受托人
a%/9v"} amalgamation 合并
$QLcH;+7t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8
Hg+H= ? ambit of charges 征税范围；收费范围
kuszb~`zPY amended valuation 经修订的估值
O i8. 8M American Commodities Exchange 美国商品交易所
U`, 6 * MS American Express Bank Limited 美国运通银行
"Q@ronP(~ American Stock Exchange 美国证券交易所
. 6+Z^,3 amortization 摊销
=5~jx amount due from banks 存放银行同业的款项
"K6&d k jY amount due from banks abroad 存放海外银行同业的款项
:V RNs amount due from holding companies 控股公司欠款
OR~8sU amount due from local banks 存放本港银行同业的款项
<lx+/o amount due to banks 银行同业的存款
4%>$-($ amount due to banks abroad 海外银行同业的存款
s(/; U2"e amount due to holding companies 控股公司存款
} v}P
.P amount due to local banks 本港银行同业的存款
R ;&AijS8 amount due to outport banks 外埠银行同业的存款
^
*k?pJ5 amount for note issue 发行纸币的款额
jFL #s&ft amount of bond 担保契据的款额
!Qu"BF amount of consideration 代价款额
9PXFRxGA amount of contribution 供款数额
N8F~8lTi amount of indebtedness 负债款额
IP xiV]c amount of principal of the loan 贷款本金额
]hk amount of rates chargeable 应征差饷数额
)r xX+k+b/ amount of share capital 股本额
K*K ,}W&} amount of sums assured 承保款额
D#cyOrzy amount of variation 变动幅度
u8&Z!p\ amount of vote 拨款数额
lb4Pcd j amount payable 应付款额
~ =M7 3U# amount receivable 应收款额
SJb&m- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
. qO @Q = analysis 分析
}YGV\Nu ancillary risk 附属风险
B~MU^ |v annual account 周年帐目；周年帐目报表；年度决算；年结
&^ 1$^= annual accounting date 年结日期
AG`L64B annual allowance 每年免税额；年积金；年度津贴；年津
A5c%SCq; annual balance 年度余额
IA8f*]? annual disposable income 每年可动用收入
U)fc*s annual estimates 周年预算
Rr&h!YMb annual fee 年费
} ~e8e annual general meeting 周年大会
,<(}|go annual growth rate 年增率；每年增长率
:}'=`wa annual long-term supplement 长期个案每年补助金
>%}C^gu) annual pensionable emolument 可供计算退休金的年薪
6m* Q X+ annual report 年报
3]}D`Qs6 Annual Report on the Consumer Price Index 《消费物价指数年报》
% ?0 :vn annual return 周年报表；周年申报表；每年报税表格
%9KldcQ}~ Annual Return Rules 《周年报表规则》
N7b8 m?! annual review of consumer prices 每年消费物价回顾
Xv ]W(f1 annual roll-forward basis 逐年延展方式
X5zDpi|Dq annual salary 年薪
6Zm# bFQ annual statement 年度报表；年度决算表
q;T{|5/O Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s4X>.ToM C annuitant 年金受益人
k:t ]s_`< annuity 年金
e'6/` Evqz annuity contract 年金合约
2b}t,&bv? annuity on human life 人寿年金
Hq'`8f8N antecedent debt 先前的债项
hZ?Ro f ante-dated cheque 倒填日期支票
W <9T0sZ anticipated expenditure 预期开支
,1~"eGl! anticipated net profit 预期纯利
\ub7`01 anticipated revenue 预期收入
%
L$bf# anti-inflation measure 反通货膨胀措施
{f/~1G[M anti-inflationary stance 反通货膨胀立场
k9sh @ENy apparent deficit 表面赤字
vYwY QG apparent financial solvency 表面偿债能力
$v4.sl:x apparent partner 表面合伙人
JFcLv=U application for personal assessment 个人入息课税申请书
>*~L28Fyn application of fund 资金应用
ugdQAg application to release as liquidator and to destruct the books of accounts and documents
vOn` /5- 申请免除清盘人职务及毁灭帐簿与文件
.F9 8G/s appointed actuary 委任精算师
TV)h`\|Z* appointed auditor 委任核数师；委任审计师
2Q/x@aT,h appointed trustee 委任的受托人
2e+UM$ appointer 委任人
o |{5M|nD apportioned pro rata 按比例分摊
\tf <B\oa apportionment 分配；分摊
.F4 >p=r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
GFj{K apportionment formula 分摊方程式
cM(:xv apportionment of estate duty 遗产税的分摊
OcR$zlgs[v appraisal 估价；评估
CpUk Cgg appreciable growth 可观增长
[\^ n= appreciable impact 显着影响
x[FJgI'r appreciable increase 可观增长
lHN5Dr appreciation 增值；升值
q( appreciation against other currencies 相对其他货币升值
1-8mFIK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bkOv2tZ appreciation tax 增值税
Q3kdlxXR appropriation 拨款；拨用；拨付
-]0OKE & appropriation account 拨款帐目
.5^cb%B* Appropriation Bill 拨款法案
^n*)7K[
appropriation-in-aid system 补助拨款办法
~8'sBT approved assets 核准资产
-^&<Z
0m approved basket stock 认可一篮子证券
[<Mx2< 8f approved budget 核准预算
2%DSUv:H% approved charitable donation 认可慈善捐款
vv72x] approved charitable institution 认可慈善机构
"Gsc;X'id approved currency 核准货币；认可货币
*>Ns_su7W approved estimates 核准预算
i?p$H0b n approved estimates of expenditure 核准开支预算
;v}GJ<3 approved overseas insurer 核准海外保险人
j$M h + 5 approved overseas trust company 核准海外信托公司
q }i]'7 approved pooled investment fund 核准汇集投资基金
-o ^7r@6 approved provident fund scheme 认可公积金计划
U$O\f18 approved provision 核准拨款
m ifxiV approved redeemable share 核准可赎回股份
wT6"U$cV approved regional stock 认可地区性证券
pj\u9
L_ approved retirement scheme 认可退休金计划
qzYwt]GNS approved subordinated loan 核准附属贷款
29;?I3<
* arbitrage 套戥；套汇；套利
G?L HmTHg arbitrageur 套戥者；套汇者
q$0* b]=E arbitrary amount 临时款项
.p<:II :6 arrangement 措施；安排；协定
nD_ GL arrears 欠款
hE-h`'ha` arrears of pay 欠付薪酬
@x*c1%wg arrears of revenue 逾期未收税款；逾期未收的帐项
aB_F9;IR articles of association 组织章程；组织细则；组织章程细则
EuZ<quwWg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@:oXN]+
_ ascertainment of profit 确定利润
Ot4 Z{mA "Asia Clear" “亚洲结算系统”
b)6D_Az7c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%R}qg6dL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
, R k9 N Asian Development Fund [ADF] 亚洲发展基金
ax "+0L { Asian dollar bond 亚洲美元债券
Y>dF5&(kb Asian dollar market 亚洲美元市场
-RE^tW*Yy Asian dollar rate 亚洲美元利率
& fDIQISC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Tr_w]' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!{ y@od@T asked price 沽盘；喊价；索价；卖方报价
"IZa!eUW assessable income 应评税入息
$.Qkb@} assessable loss 应评税亏损
]&o$b ] assessable profit 应评税利润
;;!yC assessable value 应评税值
NxkG OAOE assessed profit 估定利润
fe\mL mK9 assessed value 经评估价值
d2*fLEsF assessment 评税；评定；估价；评税单
X:A^<L
~ assessment number 评税编号；估价编号
L ^r#o-H< assessment of additional tax 补加税评税
GB23\Yv assessment of performance 业绩评估；实绩评价
$iN"9N%l Assessor 评税主任
]Z>}6! asset price bubbles 资产价格泡沫
;@mS^ik")$ asset-backed securities 具资产保证的证券
/MIe(,>Uh assets accretion 资产增值
QJZK|* assets and liabilities 资产与负债
qLO4#CKCL6 assets betterment statement 资产递增表；资产改进表
]3D0R; assets lending 实物放款；有抵押贷款
_'#n6^Us< assets of the company passing on the death 死者去世时转移的公司资产
ayn) 5q/z assets pledged as security for liabilities 用作负债抵押的资产
:">!r.Q assets portfolio 资产投资组合
Uf1!qP/H ? assets price 资产价格
[zH:1Zhl& assets quality 资产质素
ncZ+gzK|" assets realization 资产变现
3OrczJ=[UF assets refinancing arrangement 资产再集资安排
F8nY V assets securitization 资产证券化
>"??!|XG^ assets situated outside Hong Kong 在香港以外地方的资产
e6`Jbu+J<f assets stripping 削减资产；拆卖资产
;0Q 4<F assets value 资产值
DHy q^pJ assignee 承让人
qSM|hHDo) assignment 转让；转让书；转让契
cutu DZ assignment of interest 权益转让
Q$a{\*[:+ assignment of letters patent and trade mark 专利证书及商标转让
+! ] zA4x assignment of property 物业转让；物业转让书
DEBB()6, assignment right 转让权
2bv=N4ly assignor 转让人
x !?u^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
f&=AA@jLv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XPavReGf associate member 附属会员
h&M {]E9= associated body corporate 相联法人团体
h}> "j%I associated company 相联公司；联属公司
&p P;Neh; associated corporation 相联法团
034iK[ib" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|T< _ 5Ik 公认会计师公会〔英国〕
c/:b.>W Association of Futures Exchange Brokers 香港期货经纪协会
K='z G*$l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/74QMx? association of underwriters 承保人组织
; @0;pY assumption of control 接管
`Syl:rU~y@ assurance 担保；保险；转易；转易书
Mc? Qx assurance of interest 权益的转易
^a/gBC82x at 19XX price 按一九ＸＸ年价格计算
]MqMQLG0t at a discount 按赔价计算；按贴水价格计算；打折扣
OsTc5K.U~ at a premium 按溢价计算；按升水价格计算
(j%~ u&+ - at call 通知付款；按通知
MS
nG3]{z at constant market price 按固定市价计算
ntu5 {L'8 at constant price 按固定价格计算
v3*_9e at cost 按成本计算
D.r<QO~6B at current market price 按当时市价计算；按现时市价计算
2+RUTOv/d at current price 按当时价格计算；按现时价格计算
VRVO-Sk at factor cost 按要素成本计算；按生产要素成本计算
M f}~{+ at money-of-the-day price 按付款当日价格计算
c_dVWh e at or better 按指定或较佳价位〔买卖指令〕
~ G)S
at par 按面值计算；平价
I
)~GZ at sight 见票即付
;d@#XIS&-( at the close 按收市盘
'S20\hwt- at the opening 按开市盘
<kfnpB= attestation 见证；见证条款
h! M at-the-money option 平价期权
%Si6]3-^@ attorney 受权人；受托代表人
To\QjP- attornment 新拥有人承认书
OstQqV%@ attributable profit 可归属利润
a Fl;BhM attributable share value 可归属股份价值
i"1Mfz~e Auckland Stock Exchange 奥克兰证券交易所
O+nEXS\rQ auction 拍卖
jkQ *D(;p auctioneer 拍卖商
k)i3
audit 审计；核数
W 6^5YH% Audit Commission 审计署
jqz ux[6{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pD8+ 4;A 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〕
~ jWn4
\ audit review 帐目审查
@CNi{. RX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#{6{TFx\ audited account 审计帐目；经审计的帐目
l? \jB\, audited annual account 经审计的周年帐目
Ve8=b0&Y#j audited balance sheet 经审计的资产负债表
O24m;oHM auditor 核数师；核数主任；审计师
99]R$eT8 auditor's certificate 核数师证明书；审计师证明书
'HO$C, 1] auditor's report 核数师报告；审计师报告
rEx nxQ<e Aussie bond 澳元债券
-fM1nH& austerity budget 紧缩预算
b\ X@gq
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_1!7V 3|^ Australia All Ordinaries Index 澳洲所有普通股票指数
xn? a. 3b' Australian Dollar [AUD] 澳元
m1j*mtu Australian Options Market 澳大利亚期权市场
QpF;:YX^3 Australian Securities Commission 澳洲证券事务监察委员会
vXev$x=w- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DMs,y{v Australian Stock Exchange 澳大利亚证券交易所
b
k~( ^!R Austrian Schilling [ATS] 奥地利先令
N(O9&L*4fm authentication 认证；鉴证
%9
SJ
E authority to purchase 委托购买证；委购书
i9rN 9Mq?O authorization 认可；核准；授权；授权书
@g|v;B|{ authorization by direction 指示授权
u/UrAqw authorization by instruction 指令授权
@Rg/~\ K authorization by warrant 令状授权
nI[os authorization of unit trust 单位信托的认可
>R|/M`<ph authorized agent 指定代理人
n"$jG:A QJ authorized capital 法定资本
R%Hi+#/dr- authorized clerk 出市员
-TLlwxc^% authorized dealer 认可交易商
"N;`1ce authorized financial institution 认可财务机构
BIH-"vTy authorized fund 认可基金
O6@j &*jS authorized fund house 获授权的基金公司；认可基金公司
,1hxw< sNR authorized institution 认可机构
f@6QvkIa authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e*sfPH t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[.K1i ZyTi authorized insurer 获授权保险人；获认可承保人
X
enE^e+9 authorized investment 特准投资项目
<:_wbVn- authorized person 获授权人
1kz\IQ { authorized representative 获授权代表
k3~}7]O) authorized share capital 法定股本
b jy Zk_\ automated quotation system 自动报价系统
GL&y@6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K:J3Z5 " 自动交易系统〔香港期货交易所有限公司〕
5b5x !do automatic adjustment mechanism 自动调整机制
|Yx~;q: automatic adjustment system 自动调整系统
+u.1 ;qF Automatic Clearing House 自动票据交换所
\c,ap49RC automatic exchange rates accumulation system 自动化汇率累集系统
>3ZFzh&OYQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f}6s
Q5 automatic teller machine [ATM] 自动柜员机
o5d%w-' autopay 自动转帐
tE. FrZS available assets 可用资产
/ {Is0+) available fiscal reserve 现存财政储备
ag;Q F available profit 可用利润
qjc 8fP2 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Nv$ R\' 3 average 平均；平均数；海损
W'els)WJ|x average basic salary 平均基本薪金
hC:n5]K average consumer expenditure 平均消费开支；一般消费开支
JR' average cost 平均成本
q~
tz? T_ average cost of land production 增辟土地平均成本
Mc@e0 average daily turnover 平均每日成交额
8."]//V average daily wage rate 平均每日工资率
xP_cQwm`1 average expenditure pattern 平均开支模式
Y21g{$~Q{ average growth rate 平均增长率
AW%50V average net fixed assets 固定资产平均净值
[<7@{;r average of relatives 相对价格平均数
0mpX)S average price 平均价格
#akpXdXs average propensity to consume 平均消费倾向；一般消费倾向
rUwZ Mli average propensity to save 平均储蓄倾向；一般储蓄倾向
D{!6Y*d6&s average rate 平均率
ph QU D average revenue 平均收入；平均收益
EJj.1/]|r average stock 平均库存；平均存货
5]~'_V average yearly rent 平均年租
-M~8{buxv avoidance of double taxation 避免双重课税
,aOl_o -& avoidance of tax 避税
