A:
~f[ Y; A share Ａ股；甲类股份
CS~_> bn abatement of tax 减税；减扣免税额
WTJ {M$ ABN AMRO Bank N.V. 荷兰银行
p 4*L}Q above-the-line expenditure 线上项目支出；经常预算支出
*tgu@9b above-the-line receipt 线上项目收入；经常预算收入
tW/g0lC % ABSA Asia Limited 南非联合亚洲有限公司
8| )^m[c& absolute change 绝对数值变更
@XXPJq;J absolute expenditure 实际开支
WgqSw %:$H absolute guideline figure 绝对准则数字
m\X\Xp~A absolute interest 绝对权益
J=k=cF UX absolute order of discharge 绝对破产解除令
"RN]
@p#m absolute profit margin 绝对利润幅度
8-Y*b89 absolute value 实值；绝对值
%,~?;JAj absolutely vested interest 绝对既得权益
28 ` s+sH absorbed cost 已吸收成本；已分摊成本
3% 5a&b absorption 吸收；分摊；合并
p @nj6N.-- absorption rate 吸收率；摊配率；分摊率
{: |3V 7X ACB Finance Limited 亚洲商业财务有限公司
f:O bI acceptable form of reciprocity 合理的互惠条件
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"0/Y\ acceptable rate 适当利率；适当汇率
{(!JYz~P acceptance agreement 承兑协议
1 l"2 ~k acceptance for honour 参加承兑
rM"27ud[`_ acceptor 承兑人；接受人；受票人
d?T!)w acceptor for honour 参加承兑人
b5LToy: accident insurance 意外保险
`Y5LAt: Accident Insurance Association of Hong Kong 香港意外保险公会
}cr'o"4 accident insurance scheme 意外保险计划
YrB-n accident year basis 意外年度基准
^9:`D@Z+ accommodation 通融；贷款
V5z2.} 'o- accommodation bill 通融票据；空头票据
9$HBKcO accommodation party 汇票代发人
)c{>@WM~ account balance 帐户余额；帐户结余
3ie
k >'T account book 帐簿
e-`.H t account collected in advance 预收款项
#$x,PeG account current book 往来帐簿
4P k% +l account of after-acquired property 事后取得的财产报告
X Fvl account of defaulter 拖欠帐目
L_RVHvA=M/ account payable 应付帐款
6UuN-7z!" account payee only [A/C payee only] 只可转帐；存入收款人帐户
]LUcOR account receivable 应收帐款
tVEe) QX account receivable report 应收帐款报表
ws+ '* 7 account statement 结单；帐单；会计财务报表
^`'\eEa account title 帐户名称；会计科目
;Pt8\X accountant's report 会计师报告
5P%#5Yr2 Accountant's Report Rules 会计师报告规则
d#a/J.Z$A accounting and auditing procedure 会计与审计程序；会计与核数程序
Y=O+d\_W Accounting Arrangements 《会计安排》
rR-[CT accounting basis 会计基础
Q(nTL WW accounting by Official Receiver 破产管理署署长呈交的帐目
]}XDDPbZ} Accounting Circular 《会计通告》
$Gv@lZ@= accounting class 会计类别
l d@+p accounting date 记帐日期；会计结算日期
eIY`RMo
( accounting for money 款项核算
/*T^7Y&
Accounting Officer 会计主任
"TZY)\{L accounting period 会计报告期；会计期
"!V`_ S; accounting policy 会计政策；会计方针
] s AuL! accounting practice 会计惯例
Z% ]K,9K accounting principle 会计准则
G?'^"ae"Z accounting record 会计记录
gVfFEF. accounting report 会计报告
z R?R,k)m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jRU: un4 Accounting Society of China 中国会计学会
N*}soMPV^. accounting statement 会计报表
N68$b#9Ry accounting system 会计制度；会计系统
k`8O/J accounting transaction 会计事项；帐务交易
!SW0iq[7j accounting treatment 会计处理
<@KIDZYC accounting year 会计年度
<&l$xn accretion 增值；添加
MmN{f~Kq9 accrual 应计项目；应累算数目
#0aBQ+_8H accrual basis 应计制；权责发生制
e^>>" tr accrual basis accounting 应计制会计；权责发生制会计
['=O>YY accrue 应累算；应计
"Zgwe,# accrued benefit 应累算利益
/D HgwpJ accrued charges 应计费用
hbH~Ya=+S accrued cumulative preference share dividend 应累算的累积优先股股息
<v|"eq} accrued expenses 应累算费用
,bl }@0A accrued interest payable 应付利息；应计未付利息
]yf?i350 accrued interest receivable 应收利息；应计未收利息
^EX"fRwNi accrued right 累算权益
cZ Ncplt8 accruing profit 应累算的利润
M/=36 {,w- accumulated fiscal reserve 累积财政储备
,r w4Lo accumulated profit 累积利润；滚存溢利
/B@{w-N accumulated reserve 累积储备
hhy+bA} accumulation of surplus income 累积收益盈余
id1cZig acquired assets 既得资产
z/ 1$G" acquisition 收购；购置；取得
=# Sw.N acquisition cost 购置成本
at_*Zh( acquisition expenses 购置费用
M ONX&$ acquisition of 100% interest 收购全部股权
hi1Ial\Y acquisition of control 取得控制权
n9+33^ PT acquisition of fixed assets 购置固定资产
s Z[[ymu8 acquisition of shell “买壳”
z}!g2d acquisition price 收购价
pD %(Y^h? act of God 天灾
O D}RnKL acting partner 执事合伙人
b?i+nh qI active market 买卖活跃的市场；交投畅旺的市场；旺市
CvY+b^ ; active partner 积极参与的合伙人
hT X [W%K active trading 交投活跃
Bdt6 w(`^ actual circulation 实际流通
&L+uu',M0c actual cost 实际成本
= UH3. actual expenditure 实际开支；实际支出
[ ulub| actual income 实际入息；实际收入；实际收益
][$I~ nRf actual market 现货市场
5
3%>)gk: actual price 现货价；实际价格
R VatGa0 actual profit 实际利润
3 }fOb actual quotation 实盘；实际价位；实际报价
3Tl<ST\ actual year basis 按实际年度计算
\9VF)Y.ke actuals 实货
u[b |QR=5 actuarial investigation 精算调查
p@ ^G)x actuarial principle 精算原则
\sAaVdZJH( actuarial report 精算师报告
wsWFD xR Actuarial Society of Hong Kong 香港精算学会
{=ox1 +d actuarial valuation 精算师估值
SV>tw`2 actuary 精算师
P } sr ad referendum agreement 暂定协议；有待覆核的协定
<giBL L! ad valorem duty 从价税；按值征税
z$%tw Bg}# ad valorem duty system 从价税制
eIk Ksgr> ad valorem fee 从价费
UucI>E3?P{ ad valorem tariff 从价关税
X/~uF 9a'< additional allowance 额外免税额
b"h'7 C/ additional amount for unexpired risk 未过期风险的额外款额
W "'6 M=* additional assessable profit 补加应评税利润
oFWb.t9< additional assessment 补加评税
.T'@P7Hdx additional commitment 额外承担
e3p| g] additional commitment vote 额外承担拨款
|"gL {D e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p\w<~ pN[ additional dependent parent allowance 供养父母额外免税额
4nsJZo#S/ additional provision 额外拨款
H$h#n~W~ additional stamp duty 附加印花税
j<p.# jkT additional tax 补加税罚款；补加税款
l^lb ^"o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M|*YeVs9# adjudged bankrupt 被裁定破产
pZnp!!G adjudicated bankrupt 裁定破产人
D<S C
` adjudication fee 裁定费；评定印花税额手续费；评估契据费
;o9 h|LRs adjudication of bankruptcy 裁定破产；宣告破产
MUrPr adjudication of insolvency 裁定无力偿还债务
h@Q^&%w adjusted actual 经调整的实数；调整后的实数
8<6H2~5< adjusted current assets 经调整的流动资产；调整后的流动资产
[SPx adjusted figure 经调整的数字；调整后的数额
}D#: NlMp adjusted liabilities 经调整的负债；调整后的负债
DzAZv/h76 adjusted loss 经调整的亏损；调整后的亏损
UHZuH?|@ 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
{~U3|_"[pX adjusted profit 经调整的利润；调整后的利润
1F@j?)( adjusted surplus 经调整的盈余额；调整后的盈余额
v-{ g adjusted value 经调整的价值；调整后的价值
UT<e / adjustment 调整；修订；理算〔保险〕
X;I9\Cp]! adjustment centre 调剂中心
.{V"Gn9! adjustment lag 调整过程的时间差距；调整时差
$'J3
/C7 adjustment mechanism 调整机制
6zi>Q?] 1 adjustment of loss 亏损调整
<CyU9`ye adjustment process 调整过程；调整程序
\ vA*dQ- adjustment range 调整幅度
hYW9a`Ht/ administered exchange rate 受管制汇率
}| Ds pO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Oidf\%!mvR administration expenses 行政费用
Qm%PpQ^Lz3 administration fee 手续费；行政费
|bY@HpMp administration in bankruptcy 破产管理
J usU5 e| administration order 遗产管理令
EwP2,$; administrator 管理人；遗产管理人
Y sM*d administrator of the estate 遗产管理人
|b admission of debt 债项承认书
r W{!8FhI admission of proof 接纳债权证明
0pZvW advance 放贷款项；垫付款项；预支款项；预付款项
VXeO }>2S advance account 暂支帐目；预付款帐户
EgjJywNhd2 advance compensation 预付补偿金
\ 2\{c1df advance from shareholder 股东垫款
>+2&7u advance pending reimbursement 预支以待日后付还
9kL,69d2 advanced economy 先进经济体系
bv+u7B6, advancement 预付；预付财产
){; XI2 advances warrant 垫款令
b,xZY1a advancing 贷出
_ \D % adverse balance 逆差
w*qj0:i5as adverse exchange 逆汇
=XP[3~ advertisement addressed to shareholders 在报章刊登的致股东通告
@-$8)?`q advice for collection 托收通知书
nKx)R^]k advice of drawing 提款通知书；汇票通知书
T uln#<: advice of payment 付款通知
[9; @1I<x Advisory Committee [Securities and Futures Commission]
FdU]!GO- X 谘询委员会〔证券及期货事务监察委员会〕
Gw*Tz" Advisory Committee on Diversification 经济多元化谘询委员会
{&51@ UX affidavit 誓章；遗产申报誓章
}v ZOPTP affidavit of no receipt 述明无收款的誓章
*1)>He$qL affiliate 联号；联营公司；附属公司
8u[_t.y4m affiliated company 附属公司；联号；联营公司
WK{`_c
U^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'cD?0ou`o affordability 负担能力
pQ z1!0 African Development Bank [AfDB] 非洲开发银行
a1Fx|#!
mq after-acquired property 事后取得的财产
$V~@w.-Z# after-hours dealing 市后交易
S_ATsG*( after-tax profit 税后盈利；税后利润；税后溢利
4 PK } lc agency agreement 代理协议
n!jmxl$ agency expenses 代理机构的开支
( S[z agency fee 代理费
d][
Wm Agency Law 《代理法》
oZ'a}kF agent 代理人；承销人
H [=\_X1o( agent of company 公司代理人
( 80 m '.X agent's fee 代理人费；经纪费
`w@:h4f aggregate 总计；总数；总体数字
/"{d2 aggregate amount 总款额；总额
7 U enr9)M aggregate assets and liabilities 总体资产与负债
hG1:E:} aggregate at constant price 按固定价格计算的总体数字
86ao{l6l C aggregate demand 总需求
@*6fEG{,q aggregate gross position 总持仓量
\x<8 aggregate limit 总限额
*6Wiq5M>. aggregate of salaries tax 合计薪俸税
(V{/8%mWc aggregate performance 总体表现；总体业绩
8Y($ F2 aggregate supply 总体供应
M(-)\~9T aggregate surplus 总盈余
Ca2r<|uA aggregate total 整体总额
LP vp
(1 aggregate value 总值；合计价值
UC! mp?
aggregated basis 合计基准
tB_le>rhl aggregated net chargeable income 合计应课税入息实额
384n1? aggregation 合并计算；合计；总和
xT HD_?d aggregation of incomes of husband and wife 夫妇入息合并计算
/3b *dsYsl aggregation of property 财产的总和
+}:Z9AAMy agio 差价；贴水
S$mv( C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
}`tSRB7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;+J x,{ ) 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
0Hnj<| HL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8D*7{Q 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
&o:5lxR{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[M|^e;tWK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6h:QSVfx agreement for a settlement 授产协议
n
Bu!2c agreement for assignment 转让协议
?@64gdlwq agreement for sale 售卖协议；买卖协议
OH`a3E{ e agreement for sale and purchase 买卖协议
\6b~$\~B agreement for the payment of interest 支付利息协议
`|t,Uc|7! agreement for the repayment of money 还款协议
k&Pt\- 9on agreement of reinsurance 再保险协议
S=@+qcI Agricultural Bank of China 中国农业银行
}k^uup*{ air passenger departure tax 飞机乘客离境税
p Cz6 [*kC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{U5sRM|I airport tax 机场税
pBsb>wvej alcohol duty 酒精税
e"
v%m 'G alienation 让与；让渡；转让
i5e10 @Q{ alimony 生活费；赡养费
:'%6 All Ordinaries Index [AOI] 所有普通股指数
'Y?-."eKh all risks 全险；综合险
X=)V<2W O All Sales Record for Stock Market 《股票市场成交报告》
1T^WMn:U Allied Capital Resources Limited 新联财务有限公司
-U|c~C qc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9CD ei~ allocation letter 拨款信件
I Xc `Ec allocation of fund 分配款项；预留款项
0z8(9DlTc allocation of profit 利润分配；溢利分配
RX gb/VR allocation warrant 拨款令
AW O)]rM allotment 分配；配股
#6 M] tr allotment notice 股份配售通知；配股通知
5y#,z`S allotment of shares 股份分配
8v$q+Wic allowable 可获宽免；免税的
E0W c8m " allowable business loss 可扣除的营业亏损
o[C^z7WG0 allowable expenses 可扣税的支出
r%,?uim# allowance 免税额；津贴；备抵；准备金
{R1]tGOf allowance for debts 债项的免税额
rOJ>lPs allowance for depreciation by wear and tear 耗损折旧免税额
Y=S0|!u allowance for funeral expenses 殡殓费的免税额
]H1mj#EWU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#xI g(nG allowance for repairs and outgoings 修葺及支出方面的免税额
>AJ/!{jD* allowance to debtor 给债务人的津贴
QkrQM&Im alteration of capital 资本更改
3",gjXmBu alternate trustee 候补受托人
<A3%1 82 amalgamation 合并
1X Gg0SC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?t/qaUXN ambit of charges 征税范围；收费范围
(,Y[2_ Zv amended valuation 经修订的估值
}x'*3zI American Commodities Exchange 美国商品交易所
6)INr,d American Express Bank Limited 美国运通银行
YvY|\2^K American Stock Exchange 美国证券交易所
.$U,bE amortization 摊销
QV|6"4\ amount due from banks 存放银行同业的款项
JPI%{@Qc^ amount due from banks abroad 存放海外银行同业的款项
DV5hTw0 amount due from holding companies 控股公司欠款
Q' <AV1< amount due from local banks 存放本港银行同业的款项
.S` q2C \ amount due to banks 银行同业的存款
k+QGvgP[4@ amount due to banks abroad 海外银行同业的存款
}">r0v!3 amount due to holding companies 控股公司存款
Ycr3$n]e amount due to local banks 本港银行同业的存款
k!c7eP"%8^ amount due to outport banks 外埠银行同业的存款
~&?([}A amount for note issue 发行纸币的款额
>S5 J^c amount of bond 担保契据的款额
pW] j.JM amount of consideration 代价款额
WjV Bz amount of contribution 供款数额
JVAyiNIH>M amount of indebtedness 负债款额
:H}iL* amount of principal of the loan 贷款本金额
(KQLh,h7 amount of rates chargeable 应征差饷数额
bT:u |/I amount of share capital 股本额
>8Oa(9 n amount of sums assured 承保款额
@c~Z0+ Ji amount of variation 变动幅度
>X~B1D,SV7 amount of vote 拨款数额
*y Z6" amount payable 应付款额
Ww<Y]H$xZ< amount receivable 应收款额
Ah2@sp,z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a %#UF@ I analysis 分析
Tm %5:/<8 ancillary risk 附属风险
-` ]9o3E7H annual account 周年帐目；周年帐目报表；年度决算；年结
kowS| c# annual accounting date 年结日期
a;o0#I#Si annual allowance 每年免税额；年积金；年度津贴；年津
E ,i^rA m annual balance 年度余额
J*@ pM annual disposable income 每年可动用收入
J""Cgf annual estimates 周年预算
E X)&|2w
annual fee 年费
k+J3Kl09hM annual general meeting 周年大会
geQ!}zXWi annual growth rate 年增率；每年增长率
d9{lj(2P annual long-term supplement 长期个案每年补助金
r-qe7K@p annual pensionable emolument 可供计算退休金的年薪
J/] %zwDwS annual report 年报
%"
iX3 Annual Report on the Consumer Price Index 《消费物价指数年报》
}dc0ZRKgx annual return 周年报表；周年申报表；每年报税表格
z}vT8qoX Annual Return Rules 《周年报表规则》
6wlL E5 annual review of consumer prices 每年消费物价回顾
W8W7< ml0A annual roll-forward basis 逐年延展方式
#*(}%!rD* annual salary 年薪
;4 O[/;i annual statement 年度报表；年度决算表
hFV,FBsAO 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
r S@/@jKZE annuitant 年金受益人
& SXw=;B annuity 年金
yP58H{hQM8 annuity contract 年金合约
7?dWAUF annuity on human life 人寿年金
%&L1 3: antecedent debt 先前的债项
b++r#Q
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6uE 20O<z] anticipated expenditure 预期开支
C'#KTp4!1 anticipated net profit 预期纯利
poz_=,c anticipated revenue 预期收入
<) * U/r anti-inflation measure 反通货膨胀措施
kpgvAKyx anti-inflationary stance 反通货膨胀立场
_S9)<RVI+ apparent deficit 表面赤字
3lF"nv apparent financial solvency 表面偿债能力
')xOL = w apparent partner 表面合伙人
!2 t7s96 application for personal assessment 个人入息课税申请书
CCTU-Xz/ application of fund 资金应用
+\=g&G, application to release as liquidator and to destruct the books of accounts and documents
'| H+5# 申请免除清盘人职务及毁灭帐簿与文件
h&4s%:_ 4 appointed actuary 委任精算师
fe\lSGmf appointed auditor 委任核数师；委任审计师
:9& c%~7B9 appointed trustee 委任的受托人
}geb959 appointer 委任人
,dRaV</2 apportioned pro rata 按比例分摊
fD!c t; UK apportionment 分配；分摊
G )vNMl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nj9A-*0g6N apportionment formula 分摊方程式
FC0fe_U(F apportionment of estate duty 遗产税的分摊
!Fl'?Kz appraisal 估价；评估
g *$2qKm appreciable growth 可观增长
/ WQ.,a appreciable impact 显着影响
"#C2+SKM1 appreciable increase 可观增长
3Gs\Q{O: appreciation 增值；升值
5=o ^/Vkc appreciation against other currencies 相对其他货币升值
2@ S}x@^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
TPp]UG appreciation tax 增值税
M+ [ho] appropriation 拨款；拨用；拨付
1T|f<ChIF< appropriation account 拨款帐目
eB0exPz% Appropriation Bill 拨款法案
rbvk.:"^w appropriation-in-aid system 补助拨款办法
vr;`h/ approved assets 核准资产
FJvY`zqB approved basket stock 认可一篮子证券
HXq']+iC approved budget 核准预算
JM7mQ'`Ud approved charitable donation 认可慈善捐款
VR (R. approved charitable institution 认可慈善机构
|4\1V=( approved currency 核准货币；认可货币
'#6e Ub approved estimates 核准预算
ny-:%A approved estimates of expenditure 核准开支预算
t:1 0
approved overseas insurer 核准海外保险人
aUw-P{zp% approved overseas trust company 核准海外信托公司
"L3mW=!* approved pooled investment fund 核准汇集投资基金
(?e%w} approved provident fund scheme 认可公积金计划
Ph3;;,v ' approved provision 核准拨款
kjYM&q approved redeemable share 核准可赎回股份
Dg& 6@c| approved regional stock 认可地区性证券
x^1udK^re approved retirement scheme 认可退休金计划
5FOMh"!z\ approved subordinated loan 核准附属贷款
bZxN]6_ arbitrage 套戥；套汇；套利
o[>d "Kp arbitrageur 套戥者；套汇者
-6[DQB arbitrary amount 临时款项
v,<14w arrangement 措施；安排；协定
R"W}\0k arrears 欠款
cC~RW71 arrears of pay 欠付薪酬
r!R-3LO0s arrears of revenue 逾期未收税款；逾期未收的帐项
REW[`MBQ articles of association 组织章程；组织细则；组织章程细则
2U)n^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!q\8`ss ascertainment of profit 确定利润
d:)#-x*h7 "Asia Clear" “亚洲结算系统”
fJS :46 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=x<N+vjXY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dlYpbw}W&< Asian Development Fund [ADF] 亚洲发展基金
AE rPd)yk0 Asian dollar bond 亚洲美元债券
=|oi 0 Asian dollar market 亚洲美元市场
%]+R>+ Asian dollar rate 亚洲美元利率
"3RFy i Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6ll!7U(9( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VWft/2p~ asked price 沽盘；喊价；索价；卖方报价
5/"$ _7"{a assessable income 应评税入息
-8l<5g7 assessable loss 应评税亏损
^ oi']O assessable profit 应评税利润
<r}wQ \F# assessable value 应评税值
>9H^r\ assessed profit 估定利润
^_]ZZin assessed value 经评估价值
b~aM=7 1 assessment 评税；评定；估价；评税单
</ [.1&S+\ assessment number 评税编号；估价编号
S= 4o@3%$ assessment of additional tax 补加税评税
9xR5Jm>k assessment of performance 业绩评估；实绩评价
9nR\7!_ Assessor 评税主任
.!3e$mhV asset price bubbles 资产价格泡沫
zsp%Cz7T asset-backed securities 具资产保证的证券
%7ng AIg assets accretion 资产增值
hTDK[4e assets and liabilities 资产与负债
Qu|CXUk assets betterment statement 资产递增表；资产改进表
=F+v+zP7P assets lending 实物放款；有抵押贷款
UF+Qx/4h0 assets of the company passing on the death 死者去世时转移的公司资产
2 >o[ assets pledged as security for liabilities 用作负债抵押的资产
*2h%dT:,% assets portfolio 资产投资组合
D?n6h\h\$% assets price 资产价格
<K0epED assets quality 资产质素
? c#s}IH assets realization 资产变现
AR [m+E assets refinancing arrangement 资产再集资安排
u`'" =Y_E assets securitization 资产证券化
E0ED[d, assets situated outside Hong Kong 在香港以外地方的资产
^8
VW$} assets stripping 削减资产；拆卖资产
KW:N
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I[?\ Or assignee 承让人
nXT`7 assignment 转让；转让书；转让契
hhU_kI assignment of interest 权益转让
zx n|]P bS assignment of letters patent and trade mark 专利证书及商标转让
b6-N2F1Fs assignment of property 物业转让；物业转让书
L;3%8F\-. assignment right 转让权
AYn65Ly assignor 转让人
F x^wV^q3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
lE k@I" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
COw"6czX/ associate member 附属会员
T8+[R2_ associated body corporate 相联法人团体
BA h'H&;V associated company 相联公司；联属公司
ei5YxV6I associated corporation 相联法团
>eTbg"\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P<vl+&* 公认会计师公会〔英国〕
>+{WiZ` Association of Futures Exchange Brokers 香港期货经纪协会
Ks x-Y" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S>oEk3zlw association of underwriters 承保人组织
QoYEWXT|g assumption of control 接管
Xl4}S"a assurance 担保；保险；转易；转易书
cKVFykwM assurance of interest 权益的转易
e \6H.9= at 19XX price 按一九ＸＸ年价格计算
^*AI19w!Ys at a discount 按赔价计算；按贴水价格计算；打折扣
]?}>D ?5 at a premium 按溢价计算；按升水价格计算
VlV
X at call 通知付款；按通知
h%EeU
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uU^D Ygs at constant price 按固定价格计算
KZ 5%q. at cost 按成本计算
iM!2m$'s at current market price 按当时市价计算；按现时市价计算
&qbEF3p^@ at current price 按当时价格计算；按现时价格计算
|S!R Q-CF at factor cost 按要素成本计算；按生产要素成本计算
f\2IKpF2 at money-of-the-day price 按付款当日价格计算
!FgZI4?/Y= at or better 按指定或较佳价位〔买卖指令〕
72; '8 at par 按面值计算；平价
%RD\Sb4YV at sight 见票即付
BH r ,jC at the close 按收市盘
\WiCI: at the opening 按开市盘
%M96 m attestation 见证；见证条款
-m ^- p at-the-money option 平价期权
pB:XNkxL attorney 受权人；受托代表人
E
ASn h attornment 新拥有人承认书
T
6D+@i attributable profit 可归属利润
boojq{cvYA attributable share value 可归属股份价值
3H,x 4L5j Auckland Stock Exchange 奥克兰证券交易所
}#m9Q[ auction 拍卖
v aeQ}F auctioneer 拍卖商
-@XSDfy7S audit 审计；核数
pN^g. Audit Commission 审计署
#aX#gh}1
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K+~ ?yOQj 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
FxlH;'+Q audit review 帐目审查
/NQrE#pb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
We y*\@ audited account 审计帐目；经审计的帐目
RsDSsux audited annual account 经审计的周年帐目
,NGHv?.N audited balance sheet 经审计的资产负债表
#z P-, 2!r auditor 核数师；核数主任；审计师
obvE m[x!Z auditor's certificate 核数师证明书；审计师证明书
Z' i@;^=A auditor's report 核数师报告；审计师报告
<{W{
Y\_A> Aussie bond 澳元债券
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`5 austerity budget 紧缩预算
:aOR@])>o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^=x /:0 Australia All Ordinaries Index 澳洲所有普通股票指数
;n't :yQW Australian Dollar [AUD] 澳元
i "V.$|, Australian Options Market 澳大利亚期权市场
)5@P|{FF Australian Securities Commission 澳洲证券事务监察委员会
ykC3Z<pI. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E+Bc>xl@ m Australian Stock Exchange 澳大利亚证券交易所
{z>!Fw Austrian Schilling [ATS] 奥地利先令
$ 6n
J+ authentication 认证；鉴证
bpc1> ? authority to purchase 委托购买证；委购书
'u.Dt*.Uq authorization 认可；核准；授权；授权书
!/,oQoG authorization by direction 指示授权
x{;{fMN1 authorization by instruction 指令授权
5$ik|e^:y authorization by warrant 令状授权
N k@-yZ@,8 authorization of unit trust 单位信托的认可
Mst%]@TG authorized agent 指定代理人
}-tJ .3Zw authorized capital 法定资本
>12jU m) authorized clerk 出市员
>T;!Z 5L1 authorized dealer 认可交易商
Zv}F?4T~: authorized financial institution 认可财务机构
z6w'XA1_+t authorized fund 认可基金
"" UyfC[ authorized fund house 获授权的基金公司；认可基金公司
K#k/t"r authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}aOqoi7w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8Ay7I authorized insurer 获授权保险人；获认可承保人
8 (Az/@=n authorized investment 特准投资项目
~ g!!#ad authorized person 获授权人
p*PzfSLN authorized representative 获授权代表
N~]qQ oj, authorized share capital 法定股本
+Kgl/Wg% automated quotation system 自动报价系统
%fF ,Fnf2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lZAGoR;0Ra 自动交易系统〔香港期货交易所有限公司〕
v(;yy{>8" automatic adjustment mechanism 自动调整机制
]?]M5rP automatic adjustment system 自动调整系统
, LwinjHA* Automatic Clearing House 自动票据交换所
,<Cl^ ^a, automatic exchange rates accumulation system 自动化汇率累集系统
-,/7u 3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0y|1@CS automatic teller machine [ATM] 自动柜员机
M.Q
HE 2 autopay 自动转帐
v/
Ge+o0K available assets 可用资产
hwM<0Jf available fiscal reserve 现存财政储备
%1TKgNf available profit 可用利润
3m& r?xZs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Ar\fA)UQ` average 平均；平均数；海损
!y$## PZ average basic salary 平均基本薪金
o U )(/ average consumer expenditure 平均消费开支；一般消费开支
!% $[p' average cost 平均成本
N/F_,>E average cost of land production 增辟土地平均成本
_
uOi:Ti average daily turnover 平均每日成交额
N?m)u,6-l average daily wage rate 平均每日工资率
9X*Z\- average expenditure pattern 平均开支模式
IiniaVuQ average growth rate 平均增长率
<%.%q average net fixed assets 固定资产平均净值
[NE! average of relatives 相对价格平均数
_b8KK4UR average price 平均价格
Xc NL\fl1 average propensity to consume 平均消费倾向；一般消费倾向
<U$YJtEK average propensity to save 平均储蓄倾向；一般储蓄倾向
1M`>;fjYa average rate 平均率
<SJ6<' average revenue 平均收入；平均收益
7[=G;2< average stock 平均库存；平均存货
8qkQ*uJP average yearly rent 平均年租
eTjPztdJbx avoidance of double taxation 避免双重课税
z(c8] Wu# avoidance of tax 避税
