A:
k+P3 z&e A share Ａ股；甲类股份
aQ\SV0 PI abatement of tax 减税；减扣免税额
D]}~` SO ABN AMRO Bank N.V. 荷兰银行
p 3mZw lO above-the-line expenditure 线上项目支出；经常预算支出
`L7^f! above-the-line receipt 线上项目收入；经常预算收入
#V]8 FW ABSA Asia Limited 南非联合亚洲有限公司
]u$tKC absolute change 绝对数值变更
h4 9q(085V absolute expenditure 实际开支
b1i~F45h absolute guideline figure 绝对准则数字
HK<S|6B7V absolute interest 绝对权益
{^N,$,Ab. absolute order of discharge 绝对破产解除令
DeNWh 2 absolute profit margin 绝对利润幅度
=P9r OK= absolute value 实值；绝对值
G<<; a absolutely vested interest 绝对既得权益
s[h;9
I1w absorbed cost 已吸收成本；已分摊成本
\ctzv``/n absorption 吸收；分摊；合并
XXA'B{@Y) absorption rate 吸收率；摊配率；分摊率
9e>2kd ACB Finance Limited 亚洲商业财务有限公司
@d|Sv1d% acceptable form of reciprocity 合理的互惠条件
~J+
qIZge acceptable rate 适当利率；适当汇率
XP% _|Q2X acceptance agreement 承兑协议
.|07IH/Di{ acceptance for honour 参加承兑
{Ke
IYjE acceptor 承兑人；接受人；受票人
u1u;a G acceptor for honour 参加承兑人
dn wzf=+>e accident insurance 意外保险
Z`GEF|eh Accident Insurance Association of Hong Kong 香港意外保险公会
~p
n$'1Q accident insurance scheme 意外保险计划
Et-|[ eL accident year basis 意外年度基准
zZRLFfz<9 accommodation 通融；贷款
K8BlEF` accommodation bill 通融票据；空头票据
4 Sk @ v accommodation party 汇票代发人
7]5~ml3: account balance 帐户余额；帐户结余
K3tW Y
4- account book 帐簿
t5K#nRd Z: account collected in advance 预收款项
A&v Qtd account current book 往来帐簿
h,BPf5\S account of after-acquired property 事后取得的财产报告
mSu$1m8 account of defaulter 拖欠帐目
AT3HH QD account payable 应付帐款
!- QB>`7$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
b3%a4Gg& account receivable 应收帐款
uBg #zx account receivable report 应收帐款报表
lnjs{`^ account statement 结单；帐单；会计财务报表
rOEBL|P0 account title 帐户名称；会计科目
)t-P o'RW accountant's report 会计师报告
X g_l4!T_l Accountant's Report Rules 会计师报告规则
w ?nSQBz$ accounting and auditing procedure 会计与审计程序；会计与核数程序
$qZ6i Accounting Arrangements 《会计安排》
P2s\f;D wr accounting basis 会计基础
oSy9Xw accounting by Official Receiver 破产管理署署长呈交的帐目
4%_c 9nat Accounting Circular 《会计通告》
y,n.(?!* accounting class 会计类别
eA ?|X| accounting date 记帐日期；会计结算日期
eA
Fp<2g accounting for money 款项核算
5{1=BZftZ Accounting Officer 会计主任
edlf++r~ accounting period 会计报告期；会计期
#{?RE?nD accounting policy 会计政策；会计方针
S-Vxlku] accounting practice 会计惯例
wnXU = accounting principle 会计准则
|<o qT+?i accounting record 会计记录
OR+py.vK accounting report 会计报告
z/QYy)_j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
IIBS:&; +- Accounting Society of China 中国会计学会
ScVbo3{m*T accounting statement 会计报表
yn(b W\ accounting system 会计制度；会计系统
F,pKt.x accounting transaction 会计事项；帐务交易
tr/.pw6 accounting treatment 会计处理
v6L]3O1 accounting year 会计年度
@/$i
-?E accretion 增值；添加
v AeVQ~ accrual 应计项目；应累算数目
Jx`7W 1%T accrual basis 应计制；权责发生制
QpoC-4F accrual basis accounting 应计制会计；权责发生制会计
Tl]yl$ accrue 应累算；应计
5^ ubX A accrued benefit 应累算利益
SXJjagAoML accrued charges 应计费用
pSYEC, 0B accrued cumulative preference share dividend 应累算的累积优先股股息
<~_XT>`y accrued expenses 应累算费用
e?O$`lf accrued interest payable 应付利息；应计未付利息
WI&}94w accrued interest receivable 应收利息；应计未收利息
o :4#Ak S accrued right 累算权益
8.IenU9 accruing profit 应累算的利润
>+!Ef accumulated fiscal reserve 累积财政储备
TpYh)=;k accumulated profit 累积利润；滚存溢利
}:J-o accumulated reserve 累积储备
q68m*1 ?y accumulation of surplus income 累积收益盈余
+/ M%%:>mY acquired assets 既得资产
jPx} -_jM acquisition 收购；购置；取得
[io|qLr}\ acquisition cost 购置成本
c"1Z,M;G acquisition expenses 购置费用
o Qo5y_o~ acquisition of 100% interest 收购全部股权
%yl17:h# acquisition of control 取得控制权
Y)(yw \&v acquisition of fixed assets 购置固定资产
]-SJ";aU acquisition of shell “买壳”
+~y>22Zfg acquisition price 收购价
$ye>;Ek act of God 天灾
!<~ cjgdx acting partner 执事合伙人
F>X<=YO0 active market 买卖活跃的市场；交投畅旺的市场；旺市
i*!2n1c[ active partner 积极参与的合伙人
N qz6_! active trading 交投活跃
^kz(/c/ ? actual circulation 实际流通
?gjx7TQ ? actual cost 实际成本
*8)va actual expenditure 实际开支；实际支出
}owl7G3 actual income 实际入息；实际收入；实际收益
'lu3BQvfh actual market 现货市场
_./s[{ek actual price 现货价；实际价格
a1_ o actual profit 实际利润
\ a(ce?C actual quotation 实盘；实际价位；实际报价
n%4/@M actual year basis 按实际年度计算
{0-rnSjC actuals 实货
l~DIV$>,Z actuarial investigation 精算调查
%yk_(3a actuarial principle 精算原则
%k )H7nj actuarial report 精算师报告
u3pFH( Actuarial Society of Hong Kong 香港精算学会
gxAy{
t actuarial valuation 精算师估值
K( d+t\ca actuary 精算师
QgQ$> ad referendum agreement 暂定协议；有待覆核的协定
RU~ku{8? ad valorem duty 从价税；按值征税
*yjnC ad valorem duty system 从价税制
kOq8zYU| ad valorem fee 从价费
wEJzLFCn ad valorem tariff 从价关税
Ud e ?[6 additional allowance 额外免税额
Zzz 94` additional amount for unexpired risk 未过期风险的额外款额
&o y')\H additional assessable profit 补加应评税利润
w&Gc#- B additional assessment 补加评税
ecQ,DOX|b additional commitment 额外承担
|d *a~T0 additional commitment vote 额外承担拨款
J.M&Vj: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uLPB l~Y
additional dependent parent allowance 供养父母额外免税额
gw[Eu >I additional provision 额外拨款
uN>5Eh&=Pf additional stamp duty 附加印花税
b(Tvc additional tax 补加税罚款；补加税款
M6N p!0G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(K84J*; adjudged bankrupt 被裁定破产
.5}G t>4XM adjudicated bankrupt 裁定破产人
. Y^cs+-o adjudication fee 裁定费；评定印花税额手续费；评估契据费
u#Jr_ ze adjudication of bankruptcy 裁定破产；宣告破产
, c{ckm adjudication of insolvency 裁定无力偿还债务
Z[ (d7 adjusted actual 经调整的实数；调整后的实数
_*Z3,*~"X adjusted current assets 经调整的流动资产；调整后的流动资产
nhjT2Sl adjusted figure 经调整的数字；调整后的数额
N)R5#JX adjusted liabilities 经调整的负债；调整后的负债
zp<B,Ls adjusted loss 经调整的亏损；调整后的亏损
f86Z #% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*pv<ZF0> adjusted profit 经调整的利润；调整后的利润
-GHd]7n adjusted surplus 经调整的盈余额；调整后的盈余额
_ezRE"F5 adjusted value 经调整的价值；调整后的价值
IM/xBP adjustment 调整；修订；理算〔保险〕
- C3 [:g adjustment centre 调剂中心
::$W
.!Uv adjustment lag 调整过程的时间差距；调整时差
U&V u%+B adjustment mechanism 调整机制
fi%i
2Wy adjustment of loss 亏损调整
[YHtBM:y adjustment process 调整过程；调整程序
] S[?tn adjustment range 调整幅度
Bdb}4X rL administered exchange rate 受管制汇率
'Kbrz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<<A#4!f administration expenses 行政费用
~~-VScG& administration fee 手续费；行政费
=&$z
Nc4h administration in bankruptcy 破产管理
[X!w@d= i administration order 遗产管理令
t(uvc{K * administrator 管理人；遗产管理人
Y_+#|]=$B administrator of the estate 遗产管理人
:=ek~s.UV admission of debt 债项承认书
p$'S\W| admission of proof 接纳债权证明
rVoV@,P advance 放贷款项；垫付款项；预支款项；预付款项
v
x/Y WZ advance account 暂支帐目；预付款帐户
TPk?MeVy%W advance compensation 预付补偿金
5}ftiy[Yc advance from shareholder 股东垫款
pa+'0Y]71 advance pending reimbursement 预支以待日后付还
n{sk advanced economy 先进经济体系
B#jnM ~fJz advancement 预付；预付财产
6{1=3.CL advances warrant 垫款令
rMbq_5} advancing 贷出
$">j~! ' adverse balance 逆差
V@k+RniEO adverse exchange 逆汇
ckA\{ v advertisement addressed to shareholders 在报章刊登的致股东通告
i:0 v6d advice for collection 托收通知书
ge
GhM>G advice of drawing 提款通知书；汇票通知书
eQu(3 sYb advice of payment 付款通知
P{6$".kIY Advisory Committee [Securities and Futures Commission]
bN zb#P#hP 谘询委员会〔证券及期货事务监察委员会〕
jo<x rn\ Advisory Committee on Diversification 经济多元化谘询委员会
C: t>u.. affidavit 誓章；遗产申报誓章
&3Zb? affidavit of no receipt 述明无收款的誓章
kWZY+jyt P affiliate 联号；联营公司；附属公司
?I[8rzBWU affiliated company 附属公司；联号；联营公司
7s?#y=M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{wz)^A
sy affordability 负担能力
Z &Ob,Ru African Development Bank [AfDB] 非洲开发银行
IAH"vHM after-acquired property 事后取得的财产
u>fMO9X} 2 after-hours dealing 市后交易
R QQ' Wg after-tax profit 税后盈利；税后利润；税后溢利
w<`0D)mQ agency agreement 代理协议
g D 6S%O agency expenses 代理机构的开支
p6<JpW5@_ agency fee 代理费
o(SPT ?ao~ Agency Law 《代理法》
tVAo o-% agent 代理人；承销人
l|WF S agent of company 公司代理人
_gqqPny4$ agent's fee 代理人费；经纪费
/Y y)=~t{ aggregate 总计；总数；总体数字
5,gT|4|B\g aggregate amount 总款额；总额
=l43RawAmu aggregate assets and liabilities 总体资产与负债
'w=|uE {^ aggregate at constant price 按固定价格计算的总体数字
o9e8Oj& aggregate demand 总需求
FJZ'P;3 aggregate gross position 总持仓量
ni2#20L aggregate limit 总限额
g{Deh BM aggregate of salaries tax 合计薪俸税
s0' haU aggregate performance 总体表现；总体业绩
F~6]II aggregate supply 总体供应
o>8 ~rtl aggregate surplus 总盈余
1+Gq<]@G aggregate total 整体总额
P_5aHeiJ aggregate value 总值；合计价值
Yc]V+NxxQ aggregated basis 合计基准
)oCL![^pXe aggregated net chargeable income 合计应课税入息实额
Ts
!g=F aggregation 合并计算；合计；总和
+4%~.,<_to aggregation of incomes of husband and wife 夫妇入息合并计算
AT1cN1:4? aggregation of property 财产的总和
o08g]a agio 差价；贴水
%8n<#0v-|4 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》
#<)[{+f[t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QWOPCoU et 《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》
Vbv^@Kp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zj r($? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
qI uo8o} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u9f ^wn 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Nx.9)MjI agreement for a settlement 授产协议
|V\{U j agreement for assignment 转让协议
F[}#7}xjA agreement for sale 售卖协议；买卖协议
x 4v:67_^ agreement for sale and purchase 买卖协议
F)cCaE; agreement for the payment of interest 支付利息协议
29J|eBvxx agreement for the repayment of money 还款协议
8~O#@hB~3 agreement of reinsurance 再保险协议
>`0 3EsU Agricultural Bank of China 中国农业银行
f)_<Ih\/7_ air passenger departure tax 飞机乘客离境税
# QwX|x{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H7+z"^s* airport tax 机场税
:'bZ:J>f alcohol duty 酒精税
&$ |~", alienation 让与；让渡；转让
;t +p2i alimony 生活费；赡养费
A>gZl)c All Ordinaries Index [AOI] 所有普通股指数
"J,|),Yd all risks 全险；综合险
ZOfv\(iJ; All Sales Record for Stock Market 《股票市场成交报告》
.eIs$ Allied Capital Resources Limited 新联财务有限公司
#Q =73~
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$ Zyuhji^ allocation letter 拨款信件
H'3
pHb allocation of fund 分配款项；预留款项
z+.G>0 M allocation of profit 利润分配；溢利分配
PFpFqJ)Cs" allocation warrant 拨款令
nq?+b >// allotment 分配；配股
#6c, _! allotment notice 股份配售通知；配股通知
)>h3IR allotment of shares 股份分配
uH$hMg allowable 可获宽免；免税的
CL2zZk{u_ allowable business loss 可扣除的营业亏损
ti GH#~? allowable expenses 可扣税的支出
W2XWb<QSEV allowance 免税额；津贴；备抵；准备金
yI 8 O# allowance for debts 债项的免税额
iyCH)MA allowance for depreciation by wear and tear 耗损折旧免税额
xytW E:= allowance for funeral expenses 殡殓费的免税额
L$c 1<7LU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9HR1m 3 allowance for repairs and outgoings 修葺及支出方面的免税额
Fb<'L5}i allowance to debtor 给债务人的津贴
kV sX/ ~$ alteration of capital 资本更改
Uot(3p!S6 alternate trustee 候补受托人
W\B@0Is o amalgamation 合并
H$?M PA-c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@8J*vY =e ambit of charges 征税范围；收费范围
w$$pTk|&n amended valuation 经修订的估值
U !+ O+( American Commodities Exchange 美国商品交易所
0o 7o;eN American Express Bank Limited 美国运通银行
t_I-6`8o] American Stock Exchange 美国证券交易所
|7|'J Ty amortization 摊销
r9}(FL /)b amount due from banks 存放银行同业的款项
zz3{+1w] amount due from banks abroad 存放海外银行同业的款项
w`boQ_Ir amount due from holding companies 控股公司欠款
)LG!"~qiz amount due from local banks 存放本港银行同业的款项
-"yma_ amount due to banks 银行同业的存款
Dp*:oMATx0 amount due to banks abroad 海外银行同业的存款
1 h(n}u amount due to holding companies 控股公司存款
-;Mh|!yg amount due to local banks 本港银行同业的存款
# lFsgb amount due to outport banks 外埠银行同业的存款
ow (YgM>t amount for note issue 发行纸币的款额
:p<:0W2! amount of bond 担保契据的款额
Y"5FK amount of consideration 代价款额
NB3+kf , amount of contribution 供款数额
agoMsxI9 amount of indebtedness 负债款额
g>ke;SH%KY amount of principal of the loan 贷款本金额
\o,et9zDJ3 amount of rates chargeable 应征差饷数额
aAu%QRq amount of share capital 股本额
iU{\a, amount of sums assured 承保款额
vE t=enQ amount of variation 变动幅度
_N uHz amount of vote 拨款数额
h /aG."U amount payable 应付款额
,
Z1 &MuV amount receivable 应收款额
*Q -uE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S2I{?y&K analysis 分析
hsw s7sH ancillary risk 附属风险
[A uA< annual account 周年帐目；周年帐目报表；年度决算；年结
>4lA+1JYk annual accounting date 年结日期
3gCP ?%R annual allowance 每年免税额；年积金；年度津贴；年津
# B$_ily) annual balance 年度余额
A8nf"mRD: annual disposable income 每年可动用收入
XX1Iw {o9: annual estimates 周年预算
noW wX annual fee 年费
Em<J{`k6 annual general meeting 周年大会
z[+p N:47 annual growth rate 年增率；每年增长率
KH$o X\v annual long-term supplement 长期个案每年补助金
}N3Ur~X\ annual pensionable emolument 可供计算退休金的年薪
q={3f m annual report 年报
]waCYrG<sY Annual Report on the Consumer Price Index 《消费物价指数年报》
) Vy}oFT\ annual return 周年报表；周年申报表；每年报税表格
Ga"<qmLMc Annual Return Rules 《周年报表规则》
oH
[-fF annual review of consumer prices 每年消费物价回顾
{M0pq3SL*t annual roll-forward basis 逐年延展方式
}PzYt~Z`@ annual salary 年薪
^ @q $c annual statement 年度报表；年度决算表
=Rf!i78c5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
5~omZ,qe annuitant 年金受益人
A$'rT |>se annuity 年金
7w|4BRL annuity contract 年金合约
C Y8=prC annuity on human life 人寿年金
[L@ vC>G antecedent debt 先前的债项
cw{[% 7 ante-dated cheque 倒填日期支票
t@EHhiBz anticipated expenditure 预期开支
w;Na9tR anticipated net profit 预期纯利
ZMXIKN9BF# anticipated revenue 预期收入
' |i<?]U anti-inflation measure 反通货膨胀措施
J$D#)w!$j anti-inflationary stance 反通货膨胀立场
8wqHr@}p apparent deficit 表面赤字
M7;P)da apparent financial solvency 表面偿债能力
f=Rx8I apparent partner 表面合伙人
vrD]o1F application for personal assessment 个人入息课税申请书
@bj3 N application of fund 资金应用
dRXF5Ox5K} application to release as liquidator and to destruct the books of accounts and documents
LCRZ<?O[| 申请免除清盘人职务及毁灭帐簿与文件
e " f/ appointed actuary 委任精算师
QvH=<$ appointed auditor 委任核数师；委任审计师
#; 6YADk2_ appointed trustee 委任的受托人
WL< $(y:H appointer 委任人
0XBv8fg apportioned pro rata 按比例分摊
257pO9] apportionment 分配；分摊
dk9'C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4~3 N;]X apportionment formula 分摊方程式
x 2\ ,n apportionment of estate duty 遗产税的分摊
W"_")V=QBz appraisal 估价；评估
c3&;Y0SD appreciable growth 可观增长
r9Wk7?w) appreciable impact 显着影响
!A
)2<<4 appreciable increase 可观增长
XP"lqyAi appreciation 增值；升值
l#_(suo64 appreciation against other currencies 相对其他货币升值
WCc,RI0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1o. O]> appreciation tax 增值税
B'OUT2cgB appropriation 拨款；拨用；拨付
w]hs1vch appropriation account 拨款帐目
|?=K '[ 5 Appropriation Bill 拨款法案
-rSp gk0wL appropriation-in-aid system 补助拨款办法
j>(O 1z 7 approved assets 核准资产
0yhC_mI approved basket stock 认可一篮子证券
r
wtU@xsD approved budget 核准预算
dC$z q~q approved charitable donation 认可慈善捐款
dBKL_'@@} approved charitable institution 认可慈善机构
=ILE/ pC-| approved currency 核准货币；认可货币
f D< 9k approved estimates 核准预算
59;p | approved estimates of expenditure 核准开支预算
E)l0`83~^ approved overseas insurer 核准海外保险人
wJs #rkW approved overseas trust company 核准海外信托公司
E m?Z approved pooled investment fund 核准汇集投资基金
|'B-^? ; approved provident fund scheme 认可公积金计划
zt cV[{[g approved provision 核准拨款
6ge, 2[PU approved redeemable share 核准可赎回股份
{Jf["Z approved regional stock 认可地区性证券
o}q>oa b z approved retirement scheme 认可退休金计划
F <K;tt approved subordinated loan 核准附属贷款
z']TRjDbT arbitrage 套戥；套汇；套利
5eP8nn.D arbitrageur 套戥者；套汇者
f;AQw_{ arbitrary amount 临时款项
V2As 5 arrangement 措施；安排；协定
Wt|IKCx arrears 欠款
3
q1LIM arrears of pay 欠付薪酬
#aX+?z\4 arrears of revenue 逾期未收税款；逾期未收的帐项
d ??;r: articles of association 组织章程；组织细则；组织章程细则
#|<\q* < Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b.mcP@ ascertainment of profit 确定利润
rC`pTN "Asia Clear" “亚洲结算系统”
6_Ps*Ed Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&8p]yo2zO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=E 6ND8l@2 Asian Development Fund [ADF] 亚洲发展基金
yx0wR Asian dollar bond 亚洲美元债券
I5#KLZVg Asian dollar market 亚洲美元市场
cQg: yoF Asian dollar rate 亚洲美元利率
_C`&(? } Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+D7>$&BD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v1 1Uw?CM asked price 沽盘；喊价；索价；卖方报价
nXU`^< nA assessable income 应评税入息
` T'[H/ assessable loss 应评税亏损
XQ'$J_hC assessable profit 应评税利润
/Moyn"Kj{ assessable value 应评税值
N,bH@Q.Ci assessed profit 估定利润
n- he|u assessed value 经评估价值
SgWLs%B assessment 评税；评定；估价；评税单
xeB-fy)5+ assessment number 评税编号；估价编号
{1"kZL assessment of additional tax 补加税评税
w-"tA`F4 assessment of performance 业绩评估；实绩评价
6Z@?W Assessor 评税主任
5oe{i/#di asset price bubbles 资产价格泡沫
&s8vmUt asset-backed securities 具资产保证的证券
HGao} @' assets accretion 资产增值
P6 7*-Ki assets and liabilities 资产与负债
=TGa\iclpB assets betterment statement 资产递增表；资产改进表
s7(1|}jh assets lending 实物放款；有抵押贷款
Z 5V_?bm$ assets of the company passing on the death 死者去世时转移的公司资产
vkLKzsN' ] assets pledged as security for liabilities 用作负债抵押的资产
&s{d r assets portfolio 资产投资组合
Ub{7 Xk
n assets price 资产价格
v'Pb x assets quality 资产质素
rA|&G' assets realization 资产变现
RGLJaEl ! assets refinancing arrangement 资产再集资安排
N(kSE^skOa assets securitization 资产证券化
9T \\hM)k assets situated outside Hong Kong 在香港以外地方的资产
98maQQWD assets stripping 削减资产；拆卖资产
)43z(:< assets value 资产值
q8)w Al assignee 承让人
!ir%Pz ^) assignment 转让；转让书；转让契
k*r G^imX assignment of interest 权益转让
,: {+-v( assignment of letters patent and trade mark 专利证书及商标转让
; *{Ls# assignment of property 物业转让；物业转让书
p@?u d% assignment right 转让权
k/M{2Po+ assignor 转让人
GF36G?iEi associate 有联系的人；有关连人士；相联者；合伙人；联系人
y[/:?O}g4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
O<J<)_W) associate member 附属会员
jFl!<ooC o associated body corporate 相联法人团体
wn.UjxX. associated company 相联公司；联属公司
Z6nQW53- associated corporation 相联法团
JF'<"" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t^=S\1"R\ 公认会计师公会〔英国〕
{*"\6 8e Association of Futures Exchange Brokers 香港期货经纪协会
oz%{D@CF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
] I5&'#%2
association of underwriters 承保人组织
%v0;1m assumption of control 接管
)K]<\Q[ assurance 担保；保险；转易；转易书
NAO0b5-h assurance of interest 权益的转易
EgRuB@lw76 at 19XX price 按一九ＸＸ年价格计算
I5]58Ohx at a discount 按赔价计算；按贴水价格计算；打折扣
v
<m=g! at a premium 按溢价计算；按升水价格计算
TpYdIt9#> at call 通知付款；按通知
O' Mma5 at constant market price 按固定市价计算
O4!!*0(+91 at constant price 按固定价格计算
?z3|^oU~d at cost 按成本计算
p::`1 at current market price 按当时市价计算；按现时市价计算
[;#^h /5E at current price 按当时价格计算；按现时价格计算
keJ-ohv) at factor cost 按要素成本计算；按生产要素成本计算
K Dr)'gl& at money-of-the-day price 按付款当日价格计算
1i#U& at or better 按指定或较佳价位〔买卖指令〕
N.vkM`Z at par 按面值计算；平价
!N/?b^y at sight 见票即付
&-KQ
m20n at the close 按收市盘
?SX0e(+}} at the opening 按开市盘
;I>77gi`] attestation 见证；见证条款
9 LUk [V at-the-money option 平价期权
7'7o^>
! attorney 受权人；受托代表人
/+m7J"Km attornment 新拥有人承认书
m@yx6[E# attributable profit 可归属利润
kP}91kja attributable share value 可归属股份价值
YNi3oG]h Auckland Stock Exchange 奥克兰证券交易所
>|So`C3:e auction 拍卖
,b8q$ R~\ auctioneer 拍卖商
.% EEly audit 审计；核数
1(z+*`"WB& Audit Commission 审计署
YG6K vc6T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
- '5OX/Szq 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〕
qjp<_aw audit review 帐目审查
/0H39]y!~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,, G6L{&Z audited account 审计帐目；经审计的帐目
~V4&l3o audited annual account 经审计的周年帐目
jVpk) ;vC audited balance sheet 经审计的资产负债表
URD<KIN> auditor 核数师；核数主任；审计师
O Vm
$ auditor's certificate 核数师证明书；审计师证明书
5: H9B auditor's report 核数师报告；审计师报告
DOm5 azO!> Aussie bond 澳元债券
~IKPi==@, austerity budget 紧缩预算
PDcZno? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
c Ed!t6Z Australia All Ordinaries Index 澳洲所有普通股票指数
b%<i &YY# Australian Dollar [AUD] 澳元
ZrFC #wJb Australian Options Market 澳大利亚期权市场
}9xEA[@; Australian Securities Commission 澳洲证券事务监察委员会
oA&V,r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`MtPua\_ Australian Stock Exchange 澳大利亚证券交易所
-)tu$W* Austrian Schilling [ATS] 奥地利先令
?q <"!U|e authentication 认证；鉴证
, ]'?Gd authority to purchase 委托购买证；委购书
n(b(H`1n authorization 认可；核准；授权；授权书
5Qik{cWxBq authorization by direction 指示授权
M"]~}* authorization by instruction 指令授权
\S@;>A<J authorization by warrant 令状授权
oP".>g-. authorization of unit trust 单位信托的认可
t "J"G@1) authorized agent 指定代理人
u9FXZK7 authorized capital 法定资本
i(JBBE" authorized clerk 出市员
Q+[e) YO) authorized dealer 认可交易商
h&Ehp authorized financial institution 认可财务机构
\z<B=R T\ authorized fund 认可基金
} 06
authorized fund house 获授权的基金公司；认可基金公司
}x HoitOD authorized institution 认可机构
31y=Ar"" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tqE LF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
] }cai1 authorized insurer 获授权保险人；获认可承保人
5o5y3ibQ authorized investment 特准投资项目
2@o _7w98 authorized person 获授权人
K^k1]!W= authorized representative 获授权代表
`av8|; authorized share capital 法定股本
]S[zD|U% automated quotation system 自动报价系统
"2X=i`rTi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{hX. R 自动交易系统〔香港期货交易所有限公司〕
=/" Of automatic adjustment mechanism 自动调整机制
W 0Q-&4 automatic adjustment system 自动调整系统
tgDmHxB]0 Automatic Clearing House 自动票据交换所
/b20!3 automatic exchange rates accumulation system 自动化汇率累集系统
'N],d&fu^^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~<3qsA.. automatic teller machine [ATM] 自动柜员机
[SgP1>M autopay 自动转帐
2"NRnCx * available assets 可用资产
N7*JL2Rn q available fiscal reserve 现存财政储备
UnZ*"% available profit 可用利润
rB}UFS) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gqJ&Q
t#f average 平均；平均数；海损
<oPo?r|oM| average basic salary 平均基本薪金
R)t"`'6| average consumer expenditure 平均消费开支；一般消费开支
,qpn4`zE~ average cost 平均成本
Lm9y!>1"O average cost of land production 增辟土地平均成本
__$ IbF5 average daily turnover 平均每日成交额
Xd66"k\b+ average daily wage rate 平均每日工资率
Vf*!m~]Vqi average expenditure pattern 平均开支模式
#;a
1=8H average growth rate 平均增长率
&Hc8u ,| average net fixed assets 固定资产平均净值
o )cd!,h average of relatives 相对价格平均数
M'W@K average price 平均价格
SMk{159q& average propensity to consume 平均消费倾向；一般消费倾向
X_|8CD-@6 average propensity to save 平均储蓄倾向；一般储蓄倾向
X\hD 4r"
average rate 平均率
W{Ie(hf average revenue 平均收入；平均收益
4>{q("r, average stock 平均库存；平均存货
WYwsTsG{_ average yearly rent 平均年租
UM o =bs avoidance of double taxation 避免双重课税
x' ; 6 avoidance of tax 避税
