A:
1<W 4>~,wj A share Ａ股；甲类股份
jom} _ abatement of tax 减税；减扣免税额
D/S>w(= ABN AMRO Bank N.V. 荷兰银行
I mPu} above-the-line expenditure 线上项目支出；经常预算支出
UAx.Qq above-the-line receipt 线上项目收入；经常预算收入
%oh`EGmVP ABSA Asia Limited 南非联合亚洲有限公司
UH 47e absolute change 绝对数值变更
FDVI>HK @ absolute expenditure 实际开支
E/~"j absolute guideline figure 绝对准则数字
!dyxE'T2 absolute interest 绝对权益
&e-#|p#v absolute order of discharge 绝对破产解除令
Z6IJ o%s absolute profit margin 绝对利润幅度
H~?*KcZ 0\ absolute value 实值；绝对值
cuQ7kECV absolutely vested interest 绝对既得权益
29a_ZU7e6 absorbed cost 已吸收成本；已分摊成本
b(#"w[| absorption 吸收；分摊；合并
YN%=Oq absorption rate 吸收率；摊配率；分摊率
j<ABO")v ACB Finance Limited 亚洲商业财务有限公司
qe5tcv}u acceptable form of reciprocity 合理的互惠条件
stg30>< acceptable rate 适当利率；适当汇率
>'} Y1_S5 acceptance agreement 承兑协议
[y|^P\D acceptance for honour 参加承兑
;wJ7oj< acceptor 承兑人；接受人；受票人
5 \akI\ acceptor for honour 参加承兑人
r~$}G-g accident insurance 意外保险
7P/?wv9+n* Accident Insurance Association of Hong Kong 香港意外保险公会
[$( sUc(% accident insurance scheme 意外保险计划
4 _Qa =T8 accident year basis 意外年度基准
y+4?U accommodation 通融；贷款
}B I~am_ accommodation bill 通融票据；空头票据
,DQGv_ accommodation party 汇票代发人
L $Hx?^3 account balance 帐户余额；帐户结余
z(g%ue\ account book 帐簿
:DtZ8$I`]C account collected in advance 预收款项
UF&0 & `@ account current book 往来帐簿
Vs_ \ykO account of after-acquired property 事后取得的财产报告
r6d0x account of defaulter 拖欠帐目
k4qLB1&, account payable 应付帐款
H GO#e account payee only [A/C payee only] 只可转帐；存入收款人帐户
!,cQ'*<W8- account receivable 应收帐款
Z/2,al\ account receivable report 应收帐款报表
3]O`[P,*% account statement 结单；帐单；会计财务报表
,f8}q]FTA account title 帐户名称；会计科目
/S:w&5e accountant's report 会计师报告
MU_! &(X_ Accountant's Report Rules 会计师报告规则
>Z#uFt0<Pm accounting and auditing procedure 会计与审计程序；会计与核数程序
)-bD2YA{ Accounting Arrangements 《会计安排》
5h`m]#YEG accounting basis 会计基础
$}qDV>
qo accounting by Official Receiver 破产管理署署长呈交的帐目
%f3c7\=C Accounting Circular 《会计通告》
*Q bM*oH accounting class 会计类别
Pm$F2YrO3 accounting date 记帐日期；会计结算日期
FU_fCL8yA accounting for money 款项核算
t8+?U^j Accounting Officer 会计主任
q';&SR#"`K accounting period 会计报告期；会计期
Sm$p\OR a accounting policy 会计政策；会计方针
h5L=M^z!> accounting practice 会计惯例
!]$V9F{K accounting principle 会计准则
UWQtvQ
f accounting record 会计记录
;[(= kOI accounting report 会计报告
+7| [b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
] Nnxnp Accounting Society of China 中国会计学会
@GN(]t&3 accounting statement 会计报表
9{_8cpm4 accounting system 会计制度；会计系统
b;S6'7Jf9 accounting transaction 会计事项；帐务交易
N ]B)Fb accounting treatment 会计处理
VZ\O9lD accounting year 会计年度
@ SU8 \:(U accretion 增值；添加
X AQGG > accrual 应计项目；应累算数目
PT3>E5`N u accrual basis 应计制；权责发生制
_Zh2eXWdjM accrual basis accounting 应计制会计；权责发生制会计
4bP13f accrue 应累算；应计
$Mdbt o~ < accrued benefit 应累算利益
LtC~)R accrued charges 应计费用
R<"2%oY accrued cumulative preference share dividend 应累算的累积优先股股息
% tT"`%(+ accrued expenses 应累算费用
%lN2n,AK accrued interest payable 应付利息；应计未付利息
! \QeBd+ accrued interest receivable 应收利息；应计未收利息
wk" l[cH> accrued right 累算权益
`_|aeoK_ accruing profit 应累算的利润
L
;6b+I accumulated fiscal reserve 累积财政储备
u3U4UK accumulated profit 累积利润；滚存溢利
30D: ZmlY accumulated reserve 累积储备
!n|#|.0m accumulation of surplus income 累积收益盈余
EJ1Bq>u 7 acquired assets 既得资产
>BBl 7 acquisition 收购；购置；取得
cppL0myJ acquisition cost 购置成本
7$!yfMttu acquisition expenses 购置费用
H5~1g6b@ acquisition of 100% interest 收购全部股权
kW#S]fsfU acquisition of control 取得控制权
q[-|ZA bbr acquisition of fixed assets 购置固定资产
n'T He|:I acquisition of shell “买壳”
?N:B acquisition price 收购价
rvW!7 -R act of God 天灾
*D2Nm9s l acting partner 执事合伙人
t5xb"F
active market 买卖活跃的市场；交投畅旺的市场；旺市
Rv98\VD" active partner 积极参与的合伙人
85'nXY N{d active trading 交投活跃
Y=r!2u6 r~ actual circulation 实际流通
djW cbC=g_ actual cost 实际成本
)D;*DUtMVm actual expenditure 实际开支；实际支出
~e{H#*f&1/ actual income 实际入息；实际收入；实际收益
=/[ltUKs:a actual market 现货市场
JjQ8|En actual price 现货价；实际价格
yH^f\u0 actual profit 实际利润
n|WfaJQZ actual quotation 实盘；实际价位；实际报价
+#4]o
}6G actual year basis 按实际年度计算
tv0Ha A actuals 实货
T=WNBqKo] actuarial investigation 精算调查
UH [<&v actuarial principle 精算原则
hR-K@fS%l' actuarial report 精算师报告
:Zza)>l Actuarial Society of Hong Kong 香港精算学会
nP<S6:s: actuarial valuation 精算师估值
+=7:4LFOL actuary 精算师
`ruNA>M ad referendum agreement 暂定协议；有待覆核的协定
_3/ec ]1 ad valorem duty 从价税；按值征税
-;$nb~y ad valorem duty system 从价税制
;J] 25j] ] ad valorem fee 从价费
w! \3ICB ad valorem tariff 从价关税
^ =^$tF additional allowance 额外免税额
_K'7(d0z additional amount for unexpired risk 未过期风险的额外款额
N>0LQ
MI additional assessable profit 补加应评税利润
k'Gw!p} additional assessment 补加评税
-ey)J
+?t additional commitment 额外承担
TjxA#D) additional commitment vote 额外承担拨款
L1sqU-gt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+Gow5-( additional dependent parent allowance 供养父母额外免税额
% #u.J
additional provision 额外拨款
l;OYUq~F additional stamp duty 附加印花税
8'_ 0g[s additional tax 补加税罚款；补加税款
/ prYSRn8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<?YA,"~ adjudged bankrupt 被裁定破产
9t?L\ adjudicated bankrupt 裁定破产人
Vo\H<_=G adjudication fee 裁定费；评定印花税额手续费；评估契据费
>)NQH9'1 adjudication of bankruptcy 裁定破产；宣告破产
~O{W;Cyh adjudication of insolvency 裁定无力偿还债务
\6o\+OQk adjusted actual 经调整的实数；调整后的实数
3+ =I;nj adjusted current assets 经调整的流动资产；调整后的流动资产
YGp)Oy}: adjusted figure 经调整的数字；调整后的数额
/ ;Yy@oc adjusted liabilities 经调整的负债；调整后的负债
`N}d}O8
adjusted loss 经调整的亏损；调整后的亏损
b0rX QMu 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
\:Za[6 adjusted profit 经调整的利润；调整后的利润
; DDe.f" adjusted surplus 经调整的盈余额；调整后的盈余额
| f\D>Y%) adjusted value 经调整的价值；调整后的价值
eZH~je{1 adjustment 调整；修订；理算〔保险〕
x0A7O adjustment centre 调剂中心
/_)l|<k+V adjustment lag 调整过程的时间差距；调整时差
<*<U!J-i adjustment mechanism 调整机制
z}+i=cAN adjustment of loss 亏损调整
]!O ue_-; adjustment process 调整过程；调整程序
Lu=O+{*8 adjustment range 调整幅度
GKZN}bOm\ administered exchange rate 受管制汇率
?iv=53<c# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:HRT 2I administration expenses 行政费用
y(5:}x&E administration fee 手续费；行政费
dY!u)M;~~ administration in bankruptcy 破产管理
x r[Vp administration order 遗产管理令
s9O2k}] administrator 管理人；遗产管理人
>zs5s administrator of the estate 遗产管理人
CE ~@}` admission of debt 债项承认书
_okWQvdH admission of proof 接纳债权证明
(?>cn_m advance 放贷款项；垫付款项；预支款项；预付款项
oh~: , advance account 暂支帐目；预付款帐户
M&KyA advance compensation 预付补偿金
+Rwx% = advance from shareholder 股东垫款
-:<lkq&/ advance pending reimbursement 预支以待日后付还
[| RjHGf advanced economy 先进经济体系
)K;]y- Us[ advancement 预付；预付财产
};b1aha G advances warrant 垫款令
irKIy advancing 贷出
k_ Y~;P@ adverse balance 逆差
D z;HAyPj adverse exchange 逆汇
Mzkkc QLK advertisement addressed to shareholders 在报章刊登的致股东通告
bcH_V| 5} advice for collection 托收通知书
U]R~ gy}# advice of drawing 提款通知书；汇票通知书
S_ b/DO advice of payment 付款通知
Xj@+{uvQB Advisory Committee [Securities and Futures Commission]
`)K y0&? 谘询委员会〔证券及期货事务监察委员会〕
\+m$ Advisory Committee on Diversification 经济多元化谘询委员会
*jITOR!uF` affidavit 誓章；遗产申报誓章
pK}=*y~$ affidavit of no receipt 述明无收款的誓章
? mv:neh affiliate 联号；联营公司；附属公司
IRW^ok.'b! affiliated company 附属公司；联号；联营公司
V5p0h~PK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jVWK0Zba affordability 负担能力
qf#)lyr<D6 African Development Bank [AfDB] 非洲开发银行
poT&-Ic[ after-acquired property 事后取得的财产
(=u'sn:s after-hours dealing 市后交易
94/BG0 after-tax profit 税后盈利；税后利润；税后溢利
pHC /(6? agency agreement 代理协议
.c+9P<VmC} agency expenses 代理机构的开支
QkQ!Ep( agency fee 代理费
:Ht; 0|[H Agency Law 《代理法》
28I^$> [ agent 代理人；承销人
K pHw-6" agent of company 公司代理人
YcDe@Zuwn agent's fee 代理人费；经纪费
@S^ASDuQU7 aggregate 总计；总数；总体数字
{ci.V*:" aggregate amount 总款额；总额
`@Oa lg aggregate assets and liabilities 总体资产与负债
+ ula gE|7 aggregate at constant price 按固定价格计算的总体数字
!*{q^IO9v& aggregate demand 总需求
O_~7Glu aggregate gross position 总持仓量
Yh<WA>= aggregate limit 总限额
-_N)E ))G aggregate of salaries tax 合计薪俸税
;9a 6pz< aggregate performance 总体表现；总体业绩
`]i
[ ]| aggregate supply 总体供应
%*}Y6tl '| aggregate surplus 总盈余
"ju'UOcS / aggregate total 整体总额
iE].&>w aggregate value 总值；合计价值
F@YKFk+a aggregated basis 合计基准
BuOgOYh9 aggregated net chargeable income 合计应课税入息实额
B?bW1 aggregation 合并计算；合计；总和
>jg0s)RA' aggregation of incomes of husband and wife 夫妇入息合并计算
r!
%;R?c aggregation of property 财产的总和
|nUl\WRd\ agio 差价；贴水
%aRT>_6" 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》
WXw}^v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GVGlV Ao|@ 《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》
V3Z]DA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g}LAks 《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》
0#_'o , Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i3$$,W! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fyknP)21I agreement for a settlement 授产协议
L gk agreement for assignment 转让协议
dT|vYK}\ agreement for sale 售卖协议；买卖协议
sD;M!K_ agreement for sale and purchase 买卖协议
a_~=#]a agreement for the payment of interest 支付利息协议
k[j90C5 agreement for the repayment of money 还款协议
U8$4
R,+ agreement of reinsurance 再保险协议
Mkxi~p%<r Agricultural Bank of China 中国农业银行
WK fkKk;G air passenger departure tax 飞机乘客离境税
& 7 e)O= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qet>1< airport tax 机场税
GL$De,V alcohol duty 酒精税
X{xBYZv4 alienation 让与；让渡；转让
#%0Bx3uM alimony 生活费；赡养费
W~1~k{A All Ordinaries Index [AOI] 所有普通股指数
avQJPB)}Sb all risks 全险；综合险
"R>FqX6FB All Sales Record for Stock Market 《股票市场成交报告》
CusF/> Allied Capital Resources Limited 新联财务有限公司
: aCrX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$;N* c H~ allocation letter 拨款信件
4< dcB@v allocation of fund 分配款项；预留款项
*cuuz i& allocation of profit 利润分配；溢利分配
E
H:T allocation warrant 拨款令
FzQTDu9 allotment 分配；配股
'k0[rDFc#3 allotment notice 股份配售通知；配股通知
Pz*_)N}j > allotment of shares 股份分配
m0n)dje allowable 可获宽免；免税的
r0;:t allowable business loss 可扣除的营业亏损
-a,-J]d0+ allowable expenses 可扣税的支出
<EO$]>;0 allowance 免税额；津贴；备抵；准备金
dO> VwP allowance for debts 债项的免税额
'7^M{y/dU
allowance for depreciation by wear and tear 耗损折旧免税额
R D 7^& allowance for funeral expenses 殡殓费的免税额
sUJ%x#u}Fk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)SF}2?7e allowance for repairs and outgoings 修葺及支出方面的免税额
`{k"8#4:qA allowance to debtor 给债务人的津贴
1RcSTg alteration of capital 资本更改
U1_@F$mq< alternate trustee 候补受托人
P262Q&.}d amalgamation 合并
H,fZ!8(A_) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)L{ghy ambit of charges 征税范围；收费范围
^D e ERB amended valuation 经修订的估值
R0ID2:i]F American Commodities Exchange 美国商品交易所
58\&/lYW American Express Bank Limited 美国运通银行
XR2~Q)@ American Stock Exchange 美国证券交易所
TxjYrzC amortization 摊销
nRL. ppUI amount due from banks 存放银行同业的款项
x+ncc_2n&D amount due from banks abroad 存放海外银行同业的款项
_.I xRk)T amount due from holding companies 控股公司欠款
gI^o U 4mq amount due from local banks 存放本港银行同业的款项
BS Iy+ amount due to banks 银行同业的存款
%,Sf1fUJ amount due to banks abroad 海外银行同业的存款
3s\. cG?`r amount due to holding companies 控股公司存款
3$.deYa$R amount due to local banks 本港银行同业的存款
c\B|KhDk amount due to outport banks 外埠银行同业的存款
X[
q+619 amount for note issue 发行纸币的款额
3vhnwDcK amount of bond 担保契据的款额
"k*PA\ U amount of consideration 代价款额
g VQjL+_W amount of contribution 供款数额
Nkxm m/Z amount of indebtedness 负债款额
0"2=n.## amount of principal of the loan 贷款本金额
m(RXJORI amount of rates chargeable 应征差饷数额
*n" /a{6> amount of share capital 股本额
UcBe'r}G amount of sums assured 承保款额
\PDd$syDA amount of variation 变动幅度
N I#X @ amount of vote 拨款数额
mMsTyM-f amount payable 应付款额
+zXEYc amount receivable 应收款额
]8q3> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kt`nbm|aw analysis 分析
VE+IKj!VG0 ancillary risk 附属风险
'!l 1=cZD annual account 周年帐目；周年帐目报表；年度决算；年结
4wC+S9I#E^ annual accounting date 年结日期
l^ZI* z7N annual allowance 每年免税额；年积金；年度津贴；年津
/VmR<C?h annual balance 年度余额
R\o<7g-| annual disposable income 每年可动用收入
yFDv6yJ. annual estimates 周年预算
m_?d=o
annual fee 年费
06$!R/K annual general meeting 周年大会
ST\$= annual growth rate 年增率；每年增长率
0#w?HCx= annual long-term supplement 长期个案每年补助金
"Rn 3lj0 annual pensionable emolument 可供计算退休金的年薪
|D, +P annual report 年报
@d Jr/6Yx Annual Report on the Consumer Price Index 《消费物价指数年报》
nJ~drG }TD annual return 周年报表；周年申报表；每年报税表格
Ee`1F#c Annual Return Rules 《周年报表规则》
!x!07`+^u annual review of consumer prices 每年消费物价回顾
qM#R0ZUIe\ annual roll-forward basis 逐年延展方式
G}& Sle] annual salary 年薪
tOfg?)h{dc annual statement 年度报表；年度决算表
]-ZEWt6lsc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
me[DmiM, annuitant 年金受益人
ylt`*|$ annuity 年金
/pF `8$ annuity contract 年金合约
:0s ]U_h annuity on human life 人寿年金
x| yEt O& antecedent debt 先前的债项
. e=C{ ante-dated cheque 倒填日期支票
A.hd
Kl anticipated expenditure 预期开支
Yjx|9_|Xn anticipated net profit 预期纯利
{?'f yEeg anticipated revenue 预期收入
R|wGU)KEc' anti-inflation measure 反通货膨胀措施
_.L4e^N&UO anti-inflationary stance 反通货膨胀立场
<n] x #0p apparent deficit 表面赤字
D9j3Xu apparent financial solvency 表面偿债能力
Q}-~O1 apparent partner 表面合伙人
dtp oU&?6s application for personal assessment 个人入息课税申请书
XC.%za8 application of fund 资金应用
@|Rrf*J?% application to release as liquidator and to destruct the books of accounts and documents
e{ m2l2Tx: 申请免除清盘人职务及毁灭帐簿与文件
-_` >j~ appointed actuary 委任精算师
,o)d3g-&g appointed auditor 委任核数师；委任审计师
%-d]X{J: appointed trustee 委任的受托人
76u&EG% appointer 委任人
`uC@nJ apportioned pro rata 按比例分摊
Pp )3(T: apportionment 分配；分摊
?O>V%@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<=f}8a.R3 apportionment formula 分摊方程式
9K9DF1S Oa apportionment of estate duty 遗产税的分摊
=i~}84> appraisal 估价；评估
-jMJAYj V appreciable growth 可观增长
<~ Sz04 appreciable impact 显着影响
7)s ^8+ appreciable increase 可观增长
"~D]E7Q3y appreciation 增值；升值
E9;|'Vy<E appreciation against other currencies 相对其他货币升值
(\SA *.) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_q~=~nub appreciation tax 增值税
ANgw"&&>( appropriation 拨款；拨用；拨付
9W(dmde> appropriation account 拨款帐目
lbpq_= Appropriation Bill 拨款法案
V0)fZS@tf appropriation-in-aid system 补助拨款办法
$m42:a mM approved assets 核准资产
\Ym5<];E approved basket stock 认可一篮子证券
x
g0iN'e'K approved budget 核准预算
, _Z+8 approved charitable donation 认可慈善捐款
j ? MAED approved charitable institution 认可慈善机构
By% =W5 approved currency 核准货币；认可货币
3-&QRR#p approved estimates 核准预算
[7[0^ad approved estimates of expenditure 核准开支预算
LqA@&H approved overseas insurer 核准海外保险人
eut-U/3: # approved overseas trust company 核准海外信托公司
l5"OIq approved pooled investment fund 核准汇集投资基金
=Q.^c. sw approved provident fund scheme 认可公积金计划
8QM (?A approved provision 核准拨款
D:erBMKv, approved redeemable share 核准可赎回股份
u,&^&0K, approved regional stock 认可地区性证券
v 8y1b% approved retirement scheme 认可退休金计划
L21VS ,#I approved subordinated loan 核准附属贷款
9 =UkV\m) arbitrage 套戥；套汇；套利
b j'Xg arbitrageur 套戥者；套汇者
>uSy arbitrary amount 临时款项
' ;<0/ U arrangement 措施；安排；协定
xXM{pd arrears 欠款
utIX %0 arrears of pay 欠付薪酬
%"P,1&\^ arrears of revenue 逾期未收税款；逾期未收的帐项
Dc_y M articles of association 组织章程；组织细则；组织章程细则
@ ;'o2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C+TI ]{t ascertainment of profit 确定利润
_'(, "Asia Clear" “亚洲结算系统”
u uQ(& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o93`|yWl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
W VI{oso# Asian Development Fund [ADF] 亚洲发展基金
-?0qf,W. Asian dollar bond 亚洲美元债券
yxH ( c Asian dollar market 亚洲美元市场
rYbpih=x Asian dollar rate 亚洲美元利率
({q?d[q[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6q{HU]N+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6U dov pl asked price 沽盘；喊价；索价；卖方报价
2o'Wy assessable income 应评税入息
_ ]Z s,Hy assessable loss 应评税亏损
q#s,- u u assessable profit 应评税利润
!TUrQ assessable value 应评税值
,gS;m
&!'J assessed profit 估定利润
?O8ViB?2 assessed value 经评估价值
9M:O0) s assessment 评税；评定；估价；评税单
cZ|\.0- assessment number 评税编号；估价编号
v#!%GEg1r assessment of additional tax 补加税评税
v61[ .oS assessment of performance 业绩评估；实绩评价
Y*14v~\' Assessor 评税主任
/K( o]J0F asset price bubbles 资产价格泡沫
THS.GvT9[ asset-backed securities 具资产保证的证券
<>8W Qn,K assets accretion 资产增值
c` o7d)_Ke assets and liabilities 资产与负债
}b-g*dn]5 assets betterment statement 资产递增表；资产改进表
QnJZr:4b assets lending 实物放款；有抵押贷款
2K3{hxB assets of the company passing on the death 死者去世时转移的公司资产
8p: j&F assets pledged as security for liabilities 用作负债抵押的资产
g4l
!xT assets portfolio 资产投资组合
w/kt3Lw assets price 资产价格
I= & stsH assets quality 资产质素
.dav8n* assets realization 资产变现
pim!.=vN/U assets refinancing arrangement 资产再集资安排
#H :7@ assets securitization 资产证券化
hy`?E6=9+ assets situated outside Hong Kong 在香港以外地方的资产
gy_>`16K assets stripping 削减资产；拆卖资产
x= 5N3[5 assets value 资产值
lqm1!5dt assignee 承让人
h]TQn)X] assignment 转让；转让书；转让契
[DF,^4g assignment of interest 权益转让
7D;cw\ | assignment of letters patent and trade mark 专利证书及商标转让
hUF5fZqii assignment of property 物业转让；物业转让书
~FN9 [aJF+ assignment right 转让权
zaK#Z?V} assignor 转让人
{$wjO7Glp associate 有联系的人；有关连人士；相联者；合伙人；联系人
urjjw.wZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0`[wpZ associate member 附属会员
m5r 7 associated body corporate 相联法人团体
lQe%Yh
>rl associated company 相联公司；联属公司
sL\L"rQN6 associated corporation 相联法团
lhBT@5Dm9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pNKhc#-w 公认会计师公会〔英国〕
kYjGj,m" Association of Futures Exchange Brokers 香港期货经纪协会
|%'
nVxc4r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b4QI)z association of underwriters 承保人组织
IkGfnXJ assumption of control 接管
J%,*is EL assurance 担保；保险；转易；转易书
|563D#?c R assurance of interest 权益的转易
o*o/q],C9- at 19XX price 按一九ＸＸ年价格计算
GhIKvX_N at a discount 按赔价计算；按贴水价格计算；打折扣
SgS~ {4Zx* at a premium 按溢价计算；按升水价格计算
Mw;sLs u at call 通知付款；按通知
2u5|8 at constant market price 按固定市价计算
i*@< y/&' at constant price 按固定价格计算
iT%} $Lu~ at cost 按成本计算
yc?a=6q'm at current market price 按当时市价计算；按现时市价计算
}#n;C{z2e at current price 按当时价格计算；按现时价格计算
orjj' +;X at factor cost 按要素成本计算；按生产要素成本计算
PEc=\? at money-of-the-day price 按付款当日价格计算
ZR(x%ews at or better 按指定或较佳价位〔买卖指令〕
,.}]ut/Tm at par 按面值计算；平价
w.\&9]P3~ at sight 见票即付
~,i-8jl, at the close 按收市盘
`pGa~!vl at the opening 按开市盘
23DiW#o' attestation 见证；见证条款
OUhqM VX9C at-the-money option 平价期权
Kq;8=xP[ attorney 受权人；受托代表人
_Nqt21sL attornment 新拥有人承认书
/K . !sQ$ attributable profit 可归属利润
"-+\R}q$ attributable share value 可归属股份价值
4#:W .]U8 Auckland Stock Exchange 奥克兰证券交易所
;{ U@qQD7 auction 拍卖
]3X@_NYj auctioneer 拍卖商
oyYR-4m\ audit 审计；核数
R5X.^u Audit Commission 审计署
B Ere*J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1f":HnLRM 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〕
3ZXQoC ' audit review 帐目审查
hMykf4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/(.mp<s 0 audited account 审计帐目；经审计的帐目
|bO"_ U audited annual account 经审计的周年帐目
d'G0m9u2 audited balance sheet 经审计的资产负债表
]z Won~ auditor 核数师；核数主任；审计师
4X+ifZO auditor's certificate 核数师证明书；审计师证明书
Y07ZB'K auditor's report 核数师报告；审计师报告
'.81zpff Aussie bond 澳元债券
SAyufLEv, austerity budget 紧缩预算
V0P>YQq9s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cT!\{ ~ Australia All Ordinaries Index 澳洲所有普通股票指数
5Hw~2 ?a, Australian Dollar [AUD] 澳元
F*3j. lI Australian Options Market 澳大利亚期权市场
p(/dBt[3k Australian Securities Commission 澳洲证券事务监察委员会
'a\%L:` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G}ob<`o|" Australian Stock Exchange 澳大利亚证券交易所
H\0~#(z?. Austrian Schilling [ATS] 奥地利先令
f7X6fr< authentication 认证；鉴证
K otrX authority to purchase 委托购买证；委购书
,#L=v] authorization 认可；核准；授权；授权书
6er-{.L= authorization by direction 指示授权
&C "L authorization by instruction 指令授权
Y]B)'[=h authorization by warrant 令状授权
WZ*ws[dVI authorization of unit trust 单位信托的认可
VCD:3U 8
authorized agent 指定代理人
8j=}u/T @F authorized capital 法定资本
x6e}( &p* authorized clerk 出市员
5*,f
Fib authorized dealer 认可交易商
1ke g9] authorized financial institution 认可财务机构
-6n K<e` authorized fund 认可基金
,I%g|'2 authorized fund house 获授权的基金公司；认可基金公司
+i@y@<l:+ authorized institution 认可机构
4 Dw@r{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
mg$]QnbAnH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`CgaS# authorized insurer 获授权保险人；获认可承保人
P dhEQ}H authorized investment 特准投资项目
n8" . XS authorized person 获授权人
>VN5`Zlw\C authorized representative 获授权代表
BA%pY|"Q authorized share capital 法定股本
'<ZlGFt'n automated quotation system 自动报价系统
'gPzm|f|t@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iX2]VRNx l 自动交易系统〔香港期货交易所有限公司〕
5yzv|mrx automatic adjustment mechanism 自动调整机制
gT#&"aP5S automatic adjustment system 自动调整系统
\ ytJ=0r Automatic Clearing House 自动票据交换所
c0;t4(
&8 automatic exchange rates accumulation system 自动化汇率累集系统
'VlDh `<W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4:d H] automatic teller machine [ATM] 自动柜员机
q&W[j5E autopay 自动转帐
(}EB2V9Hh available assets 可用资产
L.j h available fiscal reserve 现存财政储备
X bD4:i% available profit 可用利润
^`)) C; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PGLplXb#[S average 平均；平均数；海损
~s]iy9i average basic salary 平均基本薪金
8p@Piy{p average consumer expenditure 平均消费开支；一般消费开支
[g:$K5\6 4 average cost 平均成本
/ M3Y~l$ average cost of land production 增辟土地平均成本
/qy-qUh3h average daily turnover 平均每日成交额
(tZrw5 @ average daily wage rate 平均每日工资率
/.o^R6 average expenditure pattern 平均开支模式
.2v_H 5< average growth rate 平均增长率
*U]V@;XF average net fixed assets 固定资产平均净值
"F.;Dv9V[0 average of relatives 相对价格平均数
.R./0Ot tx average price 平均价格
v,4pp@8rv average propensity to consume 平均消费倾向；一般消费倾向
3
%|86:* average propensity to save 平均储蓄倾向；一般储蓄倾向
G}:lzOlMH average rate 平均率
m6[0Kws& average revenue 平均收入；平均收益
O d %"B\ average stock 平均库存；平均存货
O0pD d4)" average yearly rent 平均年租
^ml '? avoidance of double taxation 避免双重课税
b#hDHSdZ, avoidance of tax 避税
