A:
g+M& _n A share Ａ股；甲类股份
;U$EM+9 abatement of tax 减税；减扣免税额
$7bux 1L ABN AMRO Bank N.V. 荷兰银行
FK.Qj P: above-the-line expenditure 线上项目支出；经常预算支出
f2RIOL, above-the-line receipt 线上项目收入；经常预算收入
o:Q.XWa@MG ABSA Asia Limited 南非联合亚洲有限公司
jd?NN:7 absolute change 绝对数值变更
{-)*.l= absolute expenditure 实际开支
x>~.cey absolute guideline figure 绝对准则数字
Q1?0 ]5 absolute interest 绝对权益
n wPU{4#l< absolute order of discharge 绝对破产解除令
^ ]CQd
absolute profit margin 绝对利润幅度
U Zc%XZ`"V absolute value 实值；绝对值
{]dH+J7 absolutely vested interest 绝对既得权益
.3,6O o absorbed cost 已吸收成本；已分摊成本
\P7y&`| absorption 吸收；分摊；合并
vP {;'R absorption rate 吸收率；摊配率；分摊率
P0XVR_TJf ACB Finance Limited 亚洲商业财务有限公司
b#E! wMClS acceptable form of reciprocity 合理的互惠条件
1PjqXgN5p acceptable rate 适当利率；适当汇率
Blnc y acceptance agreement 承兑协议
uQtwh08i acceptance for honour 参加承兑
mY,t]#^m7 acceptor 承兑人；接受人；受票人
#~`]eM5`J acceptor for honour 参加承兑人
keL!;q|r-) accident insurance 意外保险
?tFsSU Accident Insurance Association of Hong Kong 香港意外保险公会
I 6Mr[#* accident insurance scheme 意外保险计划
UI i`bbJ accident year basis 意外年度基准
>PMLjXK accommodation 通融；贷款
5WG :m'$$ accommodation bill 通融票据；空头票据
9V( esveq accommodation party 汇票代发人
?br 4 wl account balance 帐户余额；帐户结余
[u}2xsS x account book 帐簿
&%`Y>\@f account collected in advance 预收款项
3Mt Alc0xp account current book 往来帐簿
x$Tf IFy account of after-acquired property 事后取得的财产报告
=
~^
account of defaulter 拖欠帐目
M J0UZxnl account payable 应付帐款
5 ]v]^Y'? account payee only [A/C payee only] 只可转帐；存入收款人帐户
;m cu(J account receivable 应收帐款
hz~jyH.h_ account receivable report 应收帐款报表
g?d*cwtU account statement 结单；帐单；会计财务报表
zCdzxb_ h" account title 帐户名称；会计科目
>g LLr1L\ accountant's report 会计师报告
f6zS_y9gn Accountant's Report Rules 会计师报告规则
Ig M_l= accounting and auditing procedure 会计与审计程序；会计与核数程序
H{nYZOf/ Accounting Arrangements 《会计安排》
UAq%Y8KA accounting basis 会计基础
@% sr#YqY accounting by Official Receiver 破产管理署署长呈交的帐目
1I -LGe[Q Accounting Circular 《会计通告》
+F3`?6UXz accounting class 会计类别
hCKx%&[^7 accounting date 记帐日期；会计结算日期
JOm6Zc accounting for money 款项核算
z S+_6s Accounting Officer 会计主任
R x.]m0 accounting period 会计报告期；会计期
W:z!fh- accounting policy 会计政策；会计方针
#8[ iqvE accounting practice 会计惯例
7f\@3r accounting principle 会计准则
A T'P=)F@ accounting record 会计记录
# cD20t accounting report 会计报告
gaXKP1m^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;_hL Accounting Society of China 中国会计学会
iu(+
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]J* y `jn accounting system 会计制度；会计系统
0x/3Xz accounting transaction 会计事项；帐务交易
zr5(nAl accounting treatment 会计处理
DTR/.Nr'K accounting year 会计年度
bxA1fA; accretion 增值；添加
@Xb>GPVe#L accrual 应计项目；应累算数目
=y kOh_M accrual basis 应计制；权责发生制
C #A\Rfi accrual basis accounting 应计制会计；权责发生制会计
5zBayJh# accrue 应累算；应计
d$(>=gzBQ accrued benefit 应累算利益
{!9i 8T accrued charges 应计费用
wu2C!gyBo accrued cumulative preference share dividend 应累算的累积优先股股息
`Ufv,_n accrued expenses 应累算费用
Vdz(\-}ao accrued interest payable 应付利息；应计未付利息
#RA3 T[A accrued interest receivable 应收利息；应计未收利息
qTl/bFD accrued right 累算权益
U\\nSU accruing profit 应累算的利润
,@'M'S accumulated fiscal reserve 累积财政储备
+\ O[)\ accumulated profit 累积利润；滚存溢利
Udh!%QP%[w accumulated reserve 累积储备
>&3ATH;&( accumulation of surplus income 累积收益盈余
OK^0 ,0kS3 acquired assets 既得资产
r!7e:p JLO acquisition 收购；购置；取得
/NDuAjp[@ acquisition cost 购置成本
G]- wN7G acquisition expenses 购置费用
MlM2(/ok acquisition of 100% interest 收购全部股权
T|& 2!Sh acquisition of control 取得控制权
4:
<=%d acquisition of fixed assets 购置固定资产
:<$IGzw}. acquisition of shell “买壳”
pt!Q%rXm acquisition price 收购价
3]9twfF 'J act of God 天灾
Jqt &TqX@s acting partner 执事合伙人
4 Dd7 I active market 买卖活跃的市场；交投畅旺的市场；旺市
S=wJ{?gzAK active partner 积极参与的合伙人
2m?!!We q active trading 交投活跃
2iM8V actual circulation 实际流通
n_Ka+Y< actual cost 实际成本
AIXvS*Y , actual expenditure 实际开支；实际支出
WZ<kk T actual income 实际入息；实际收入；实际收益
OLdD3OI actual market 现货市场
,t]qe actual price 现货价；实际价格
J '^xDIZX actual profit 实际利润
*KXg;777 actual quotation 实盘；实际价位；实际报价
",
:Ta| actual year basis 按实际年度计算
*I(g~p actuals 实货
k<M~co;L actuarial investigation 精算调查
aumXidb S actuarial principle 精算原则
;|Z;YK@20 actuarial report 精算师报告
Q&9%XF
uM Actuarial Society of Hong Kong 香港精算学会
> Lo!8Hen actuarial valuation 精算师估值
p~ s fd actuary 精算师
OZ$"P<X_" ad referendum agreement 暂定协议；有待覆核的协定
I '[hvp ad valorem duty 从价税；按值征税
z]YP ad valorem duty system 从价税制
zTa>MzH1-; ad valorem fee 从价费
`>q|_w \e ad valorem tariff 从价关税
B~u_zZE additional allowance 额外免税额
s\`Vr;R:| additional amount for unexpired risk 未过期风险的额外款额
|;-,(509 additional assessable profit 补加应评税利润
j bHk additional assessment 补加评税
$VrKoL\ScA additional commitment 额外承担
P9p{j1*; additional commitment vote 额外承担拨款
`37GV o4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|
3`qT#p{ additional dependent parent allowance 供养父母额外免税额
; YaR|)B additional provision 额外拨款
lK?
Z38 additional stamp duty 附加印花税
/ h6(!-" additional tax 补加税罚款；补加税款
Y"uFlHN&i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Jb~ -)n2 adjudged bankrupt 被裁定破产
D k'EKT- adjudicated bankrupt 裁定破产人
xmDX1sL** adjudication fee 裁定费；评定印花税额手续费；评估契据费
%acy%Sy adjudication of bankruptcy 裁定破产；宣告破产
B=;pyhc adjudication of insolvency 裁定无力偿还债务
=oF6|\]{ ; adjusted actual 经调整的实数；调整后的实数
)6?.; B adjusted current assets 经调整的流动资产；调整后的流动资产
!_`T8pJ` adjusted figure 经调整的数字；调整后的数额
toi pEp<ci adjusted liabilities 经调整的负债；调整后的负债
1 ] @}+H adjusted loss 经调整的亏损；调整后的亏损
9 @ yP ;{Q 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
p 0.?R adjusted profit 经调整的利润；调整后的利润
LC/w".oq? adjusted surplus 经调整的盈余额；调整后的盈余额
^/W 7Xd(s adjusted value 经调整的价值；调整后的价值
hG,gY;&[6 adjustment 调整；修订；理算〔保险〕
2.2Z'$W adjustment centre 调剂中心
<(JsB'TK adjustment lag 调整过程的时间差距；调整时差
n/"T7Y\2 adjustment mechanism 调整机制
6Upg\( adjustment of loss 亏损调整
JXlFo3< adjustment process 调整过程；调整程序
v`hv5w Q adjustment range 调整幅度
c4LBlLv4 administered exchange rate 受管制汇率
e^@/ Bm+B Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H&L=WF+x administration expenses 行政费用
UZdE ^Q[ administration fee 手续费；行政费
#^Dc:1, administration in bankruptcy 破产管理
SPV'0* Z administration order 遗产管理令
j8os6I administrator 管理人；遗产管理人
Ar sMqb administrator of the estate 遗产管理人
'3o0J\cz admission of debt 债项承认书
cLl fncI admission of proof 接纳债权证明
Krk Zv$u, advance 放贷款项；垫付款项；预支款项；预付款项
)).;p_nLZ advance account 暂支帐目；预付款帐户
1V`]sfRK advance compensation 预付补偿金
-aNTFt~|[ advance from shareholder 股东垫款
Et'C4od s advance pending reimbursement 预支以待日后付还
wN)R !6 advanced economy 先进经济体系
| 4I x2GD advancement 预付；预付财产
04;y%~,}U/ advances warrant 垫款令
S'-<p<;D\B advancing 贷出
lkg-l<c\J adverse balance 逆差
F!>K8 q adverse exchange 逆汇
^BM /K&7^ advertisement addressed to shareholders 在报章刊登的致股东通告
{NK>9phoB advice for collection 托收通知书
; _i0@@J advice of drawing 提款通知书；汇票通知书
Jb-wvNJu advice of payment 付款通知
x= B+FIJ Advisory Committee [Securities and Futures Commission]
=] 5;= >( 谘询委员会〔证券及期货事务监察委员会〕
<nsl`C~6g0 Advisory Committee on Diversification 经济多元化谘询委员会
l1cBY{3QD affidavit 誓章；遗产申报誓章
"|DR"rr'j affidavit of no receipt 述明无收款的誓章
eq/5$b( affiliate 联号；联营公司；附属公司
[Pp#l* affiliated company 附属公司；联号；联营公司
1|w,Z+/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ioi affordability 负担能力
1MJ]Gh]5 African Development Bank [AfDB] 非洲开发银行
ID+'$u & after-acquired property 事后取得的财产
nu0bJ:0aLd after-hours dealing 市后交易
29ft!R>[ after-tax profit 税后盈利；税后利润；税后溢利
YY!(/< VI agency agreement 代理协议
_ga!TQ: agency expenses 代理机构的开支
:e@JESlLf agency fee 代理费
8VcAtrx_ Agency Law 《代理法》
W? UCo6<m agent 代理人；承销人
r-YQsu& agent of company 公司代理人
Vd<=
y agent's fee 代理人费；经纪费
[bPE?_a, aggregate 总计；总数；总体数字
a`pY&xq:: aggregate amount 总款额；总额
eZHz o aggregate assets and liabilities 总体资产与负债
H5RHA^p| aggregate at constant price 按固定价格计算的总体数字
n'*L jp aggregate demand 总需求
~vl: Tb aggregate gross position 总持仓量
3}:pD]`h aggregate limit 总限额
C6 "!'6 W aggregate of salaries tax 合计薪俸税
_ z4rx aggregate performance 总体表现；总体业绩
] |`gTD6 aggregate supply 总体供应
jPU# {Wo# aggregate surplus 总盈余
el|t6ZT* aggregate total 整体总额
~ POe FZ aggregate value 总值；合计价值
^}1RDdQ"U aggregated basis 合计基准
oh@r0`J]x aggregated net chargeable income 合计应课税入息实额
3`9*Hoy0c aggregation 合并计算；合计；总和
vWkKNB aggregation of incomes of husband and wife 夫妇入息合并计算
"(efd~.] aggregation of property 财产的总和
wCt+{Y3 T agio 差价；贴水
4\ OELU 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》
Ok`U* j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,IJ Nuu\ 《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》
Ee|+uQ981> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_SP
u`=~K 《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》
3sZK[Y|ax Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8e\v5K9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_&% !4n#> agreement for a settlement 授产协议
e4)g F* agreement for assignment 转让协议
$m=z87 hX agreement for sale 售卖协议；买卖协议
\[oHt:$do agreement for sale and purchase 买卖协议
:ZP3$ Dp agreement for the payment of interest 支付利息协议
J/<`#XZB
agreement for the repayment of money 还款协议
f A,+qs agreement of reinsurance 再保险协议
zRJy3/> Agricultural Bank of China 中国农业银行
5ZKnxEW,( air passenger departure tax 飞机乘客离境税
Wq9s[)F"Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?^ErrlI_ airport tax 机场税
Ro1' L1: alcohol duty 酒精税
^,KR 0 alienation 让与；让渡；转让
* Yr-:s9J9 alimony 生活费；赡养费
xY'g7<})$ All Ordinaries Index [AOI] 所有普通股指数
,xh9,EpBk all risks 全险；综合险
F{"%ey"> All Sales Record for Stock Market 《股票市场成交报告》
kN$70N7I; Allied Capital Resources Limited 新联财务有限公司
H0(zE *c~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f<;9q?0V F allocation letter 拨款信件
-KNJCcBJ allocation of fund 分配款项；预留款项
a ;S^<8 allocation of profit 利润分配；溢利分配
twu6z5<!-= allocation warrant 拨款令
ppnj.tLz;r allotment 分配；配股
,?d%&3z<a allotment notice 股份配售通知；配股通知
8_,ZJ9 l ; allotment of shares 股份分配
V[xy9L[# allowable 可获宽免；免税的
_(z"l"l=$ allowable business loss 可扣除的营业亏损
R]Yhuo9,&n allowable expenses 可扣税的支出
B7 PmG
f)b allowance 免税额；津贴；备抵；准备金
.-|O "H$ allowance for debts 债项的免税额
7}x-({bqy allowance for depreciation by wear and tear 耗损折旧免税额
)ED[cYGx allowance for funeral expenses 殡殓费的免税额
PjP%,-@1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>Qx#2x+ allowance for repairs and outgoings 修葺及支出方面的免税额
2>!ykUw^O allowance to debtor 给债务人的津贴
^]D Wrmy alteration of capital 资本更改
@Hf }PBb alternate trustee 候补受托人
k`AJ$\= amalgamation 合并
Td F< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%xfy\of+Nk ambit of charges 征税范围；收费范围
j&Aq ^aI amended valuation 经修订的估值
&r d(q'Vi
American Commodities Exchange 美国商品交易所
I>5 @s; American Express Bank Limited 美国运通银行
\Cs<' (= American Stock Exchange 美国证券交易所
S }n;..{ amortization 摊销
J9 =gv0 amount due from banks 存放银行同业的款项
bvx:R ~E$ amount due from banks abroad 存放海外银行同业的款项
%pp+V1FH amount due from holding companies 控股公司欠款
~?&ijhZ amount due from local banks 存放本港银行同业的款项
G'py)C5; amount due to banks 银行同业的存款
w?tKL0c amount due to banks abroad 海外银行同业的存款
o/zCXZnw# amount due to holding companies 控股公司存款
X2uX+}h*tA amount due to local banks 本港银行同业的存款
[dJ\|= amount due to outport banks 外埠银行同业的存款
4r. W :}4: amount for note issue 发行纸币的款额
19.cf3Dh amount of bond 担保契据的款额
$;CC
lzw amount of consideration 代价款额
kUUq9me&o amount of contribution 供款数额
#~x5}8 amount of indebtedness 负债款额
* [5 amount of principal of the loan 贷款本金额
tAA7 amount of rates chargeable 应征差饷数额
5 q , amount of share capital 股本额
EDo@J2A amount of sums assured 承保款额
@( cS8%wK amount of variation 变动幅度
xB(:d'1| amount of vote 拨款数额
S2R[vB4). amount payable 应付款额
<n\.S amount receivable 应收款额
_6m3$k_[MJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@EY}iK~
analysis 分析
QB[s8"S ancillary risk 附属风险
K|G $s annual account 周年帐目；周年帐目报表；年度决算；年结
ja;5:=8A5 annual accounting date 年结日期
V i#im`@ annual allowance 每年免税额；年积金；年度津贴；年津
&XsLp&Do2 annual balance 年度余额
lz (,;I'x annual disposable income 每年可动用收入
%)9]dOdOk annual estimates 周年预算
L)}V [j# annual fee 年费
x 5SQ+7 annual general meeting 周年大会
V</T$V$ annual growth rate 年增率；每年增长率
>u)ZT annual long-term supplement 长期个案每年补助金
?Qig $ annual pensionable emolument 可供计算退休金的年薪
)!d1<p3 annual report 年报
s.sy7 %{ Annual Report on the Consumer Price Index 《消费物价指数年报》
9>R|k$` annual return 周年报表；周年申报表；每年报税表格
6EU 4 Annual Return Rules 《周年报表规则》
\vsrBM annual review of consumer prices 每年消费物价回顾
Qm#i"jvV annual roll-forward basis 逐年延展方式
Y/0O9}hf annual salary 年薪
j>*SJtq7 annual statement 年度报表；年度决算表
$ Jm2,Yv 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
6Qb)Uq3}] annuitant 年金受益人
u mlZ(??. annuity 年金
ge?-^s4M annuity contract 年金合约
k u;nVV annuity on human life 人寿年金
l,u {:J C antecedent debt 先前的债项
V@:=}*E ante-dated cheque 倒填日期支票
CLfb`rF anticipated expenditure 预期开支
!)3s <{k# anticipated net profit 预期纯利
cf'}*$[S anticipated revenue 预期收入
8 uxFXQ anti-inflation measure 反通货膨胀措施
5{q/z^] anti-inflationary stance 反通货膨胀立场
]7t\%_
apparent deficit 表面赤字
z4641q5'm apparent financial solvency 表面偿债能力
6B/"M-YME apparent partner 表面合伙人
LH#LBjOZk application for personal assessment 个人入息课税申请书
l :Nxl application of fund 资金应用
[T]qm7
? application to release as liquidator and to destruct the books of accounts and documents
O{#Cddt:r 申请免除清盘人职务及毁灭帐簿与文件
g
u =fq\` appointed actuary 委任精算师
\hW73a! appointed auditor 委任核数师；委任审计师
eH955[fVd4 appointed trustee 委任的受托人
Sqf.#}u<= appointer 委任人
KN:dm!A apportioned pro rata 按比例分摊
IKDjat n apportionment 分配；分摊
yl<$yd0Zdu Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}AW)R&m apportionment formula 分摊方程式
3c ^=<i
% apportionment of estate duty 遗产税的分摊
-Y =c g; appraisal 估价；评估
d:pm|C|F appreciable growth 可观增长
$pfe2(8 appreciable impact 显着影响
4 sBoD=e appreciable increase 可观增长
5?L:8kHsH appreciation 增值；升值
f_h"gZWV appreciation against other currencies 相对其他货币升值
Z 03 4wn\N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]8>UII ,US appreciation tax 增值税
'uAC oME@ appropriation 拨款；拨用；拨付
0 a 6@HwO appropriation account 拨款帐目
0^.4eX:E_ Appropriation Bill 拨款法案
2{kfbm-89t appropriation-in-aid system 补助拨款办法
'&:x_WwVrO approved assets 核准资产
,beR:6 0) approved basket stock 认可一篮子证券
^P g
YP approved budget 核准预算
,XG|oo - approved charitable donation 认可慈善捐款
M(zY[O approved charitable institution 认可慈善机构
q4GW=@eD approved currency 核准货币；认可货币
DgT.Lku? approved estimates 核准预算
jjwM vf.R approved estimates of expenditure 核准开支预算
]a!; `m$ approved overseas insurer 核准海外保险人
T:%wX9W approved overseas trust company 核准海外信托公司
liw 9:@+V approved pooled investment fund 核准汇集投资基金
+'j*WVE%5 approved provident fund scheme 认可公积金计划
gV A}?t; approved provision 核准拨款
tD7C 7m approved redeemable share 核准可赎回股份
ws2 j:B approved regional stock 认可地区性证券
J=SB/8tQ)T approved retirement scheme 认可退休金计划
a-A+.7 approved subordinated loan 核准附属贷款
s.`%Z Dl@Y arbitrage 套戥；套汇；套利
5'c+313 lm arbitrageur 套戥者；套汇者
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/i arbitrary amount 临时款项
@VC9gd O/ arrangement 措施；安排；协定
Qv0>Pf arrears 欠款
% r arrears of pay 欠付薪酬
7R<u=U arrears of revenue 逾期未收税款；逾期未收的帐项
RQS:h]?:l articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CDw Iq>0j ascertainment of profit 确定利润
Y0X 94k.u "Asia Clear" “亚洲结算系统”
W[X!P)=w] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5?{ >9j5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_l!U[{l*d Asian Development Fund [ADF] 亚洲发展基金
)-?uX.E{ Asian dollar bond 亚洲美元债券
J%f=A1Q Asian dollar market 亚洲美元市场
},EUcVXk Asian dollar rate 亚洲美元利率
y)^CDe2xU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/> ^`*e_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-=[o{r` asked price 沽盘；喊价；索价；卖方报价
6 ,pZRc assessable income 应评税入息
N<Z)b!o%u assessable loss 应评税亏损
7{ +Io assessable profit 应评税利润
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U8OIXN assessable value 应评税值
9Aj gf y> assessed profit 估定利润
$Y 4c h ko assessed value 经评估价值
gc2 |V6( assessment 评税；评定；估价；评税单
Y 6<0% assessment number 评税编号；估价编号
u5XU`! assessment of additional tax 补加税评税
OU.9 #|q U assessment of performance 业绩评估；实绩评价
`YmI' Assessor 评税主任
Q0q)n=i }] asset price bubbles 资产价格泡沫
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x/q asset-backed securities 具资产保证的证券
H&yFSz}6a assets accretion 资产增值
~b$z\| Y assets and liabilities 资产与负债
xL39>PB assets betterment statement 资产递增表；资产改进表
OZC/+"\, assets lending 实物放款；有抵押贷款
!w#r u?L{ assets of the company passing on the death 死者去世时转移的公司资产
;sck+FP7w assets pledged as security for liabilities 用作负债抵押的资产
d%_78nOh" assets portfolio 资产投资组合
HDSA]{:sl assets price 资产价格
z@%/r~?| assets quality 资产质素
~Miin assets realization 资产变现
{F(-s"1;xO assets refinancing arrangement 资产再集资安排
$O~F>.* assets securitization 资产证券化
K+ 7yUF8XP assets situated outside Hong Kong 在香港以外地方的资产
,LW(mdIe( assets stripping 削减资产；拆卖资产
s9_`Wrg? assets value 资产值
/[nZ#zj!3 assignee 承让人
cEdz;kbUM assignment 转让；转让书；转让契
*<.WL"Qhl assignment of interest 权益转让
Yn$> QS 4 assignment of letters patent and trade mark 专利证书及商标转让
SD|4ybK>d assignment of property 物业转让；物业转让书
c5iormb"# assignment right 转让权
m.HX2(&\3 assignor 转让人
-@ UN]K associate 有联系的人；有关连人士；相联者；合伙人；联系人
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,$ F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z%}CB Tm associate member 附属会员
]cLEuE^& associated body corporate 相联法人团体
~aqT~TL_ associated company 相联公司；联属公司
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K|(C associated corporation 相联法团
D,GPn%Wqi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!4 4mT'Y 公认会计师公会〔英国〕
#.MIW*== Association of Futures Exchange Brokers 香港期货经纪协会
L.T gJv43 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?HEtr X,q association of underwriters 承保人组织
J:~[ j assumption of control 接管
XC7Ty'#"KX assurance 担保；保险；转易；转易书
l?@MUsg+ assurance of interest 权益的转易
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g0-u(Y at 19XX price 按一九ＸＸ年价格计算
O{") i;v @ at a discount 按赔价计算；按贴水价格计算；打折扣
y?Hj %, at a premium 按溢价计算；按升水价格计算
5Aa31"43n at call 通知付款；按通知
VNr at constant market price 按固定市价计算
I!F}`d at constant price 按固定价格计算
,Ou1!`6?t at cost 按成本计算
%2Xus9;k# at current market price 按当时市价计算；按现时市价计算
X]zCTY=l at current price 按当时价格计算；按现时价格计算
')P2O\YS at factor cost 按要素成本计算；按生产要素成本计算
e_I; y at money-of-the-day price 按付款当日价格计算
0uVk$\:i at or better 按指定或较佳价位〔买卖指令〕
r3[t<xlFf at par 按面值计算；平价
r}_Lb.1] at sight 见票即付
|c 06ix;). at the close 按收市盘
kO..~@ aY at the opening 按开市盘
kwDh|K attestation 见证；见证条款
I8<I l ^ at-the-money option 平价期权
Giy3eva2 attorney 受权人；受托代表人
y"|K
|QT attornment 新拥有人承认书
t`<}UWAH+ attributable profit 可归属利润
C}(<PN T attributable share value 可归属股份价值
z qekkR] Auckland Stock Exchange 奥克兰证券交易所
] ZR{D7.? auction 拍卖
o;M .Rt\A auctioneer 拍卖商
|n|U;|'^ audit 审计；核数
-! 'Oy%a# Audit Commission 审计署
V_ +}^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F.~n 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
)){PBT}t] audit review 帐目审查
&jXca| wAR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
629~Uc6] audited account 审计帐目；经审计的帐目
9atjK4+o audited annual account 经审计的周年帐目
xe cieC audited balance sheet 经审计的资产负债表
jy\W_ CT auditor 核数师；核数主任；审计师
p|F lWR'mA auditor's certificate 核数师证明书；审计师证明书
Eu`2w%qz auditor's report 核数师报告；审计师报告
2y9:' c| Aussie bond 澳元债券
cS"f austerity budget 紧缩预算
iXUWIgr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^f^-.X Australia All Ordinaries Index 澳洲所有普通股票指数
KAj"p9hq+k Australian Dollar [AUD] 澳元
_Hz~HoNU Australian Options Market 澳大利亚期权市场
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-v Australian Securities Commission 澳洲证券事务监察委员会
3iu!6lC Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L\/u}]dPQ Australian Stock Exchange 澳大利亚证券交易所
SWNU1x{,c\ Austrian Schilling [ATS] 奥地利先令
F e_::NVvk authentication 认证；鉴证
L?=#*4t authority to purchase 委托购买证；委购书
{f`lSu authorization 认可；核准；授权；授权书
_L&n&y1+% authorization by direction 指示授权
IZ4W_NN authorization by instruction 指令授权
eW\?eq+ `A authorization by warrant 令状授权
Ph(]?MG\_ authorization of unit trust 单位信托的认可
XysFwi authorized agent 指定代理人
bDciZ7[b authorized capital 法定资本
2g QY8h8 authorized clerk 出市员
yPf?"W authorized dealer 认可交易商
M uDFdbtR authorized financial institution 认可财务机构
^?$D .^g authorized fund 认可基金
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u/ } authorized fund house 获授权的基金公司；认可基金公司
c8^+^.=pX authorized institution 认可机构
tyc8{t#Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WW@JVZxK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(w5u*hx authorized insurer 获授权保险人；获认可承保人
|Hx%f authorized investment 特准投资项目
=8$| _ authorized person 获授权人
m.1LxM$8 authorized representative 获授权代表
5xh!f%6 authorized share capital 法定股本
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K%_Qq automated quotation system 自动报价系统
HBt|}uZ?6i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
G"G{AS 自动交易系统〔香港期货交易所有限公司〕
SL[rn<x| automatic adjustment mechanism 自动调整机制
_v1bTg"? automatic adjustment system 自动调整系统
-rE eKt Automatic Clearing House 自动票据交换所
Zij"/gx\ automatic exchange rates accumulation system 自动化汇率累集系统
7!O^;]+, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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G ,0K automatic teller machine [ATM] 自动柜员机
KotPV autopay 自动转帐
+90 u!r^v available assets 可用资产
Ak x H available fiscal reserve 现存财政储备
E)KB@f<g* available profit 可用利润
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+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#^ 5a\XJb average 平均；平均数；海损
:~\LOKf average basic salary 平均基本薪金
n?y 'c^ average consumer expenditure 平均消费开支；一般消费开支
^c/mj9M#C average cost 平均成本
B1|?RfCe average cost of land production 增辟土地平均成本
y<O@r D8iA average daily turnover 平均每日成交额
8B}'\e 4i average daily wage rate 平均每日工资率
?"()>PJx average expenditure pattern 平均开支模式
X}3P1.n: average growth rate 平均增长率
]WTf< W< average net fixed assets 固定资产平均净值
]O6KK z average of relatives 相对价格平均数
x7vq?fP0n average price 平均价格
Xxm JP5 average propensity to consume 平均消费倾向；一般消费倾向
/yLzDCK n average propensity to save 平均储蓄倾向；一般储蓄倾向
aXRv}WO$>k average rate 平均率
+n@f'a"> average revenue 平均收入；平均收益
JzHqNUn*M average stock 平均库存；平均存货
Z1VC5* K average yearly rent 平均年租
Gh2#-~|c B avoidance of double taxation 避免双重课税
%GM>u2baw avoidance of tax 避税
