A:
tdi^e;:? A share Ａ股；甲类股份
@QbTO'UzK` abatement of tax 减税；减扣免税额
eb=#{ ABN AMRO Bank N.V. 荷兰银行
ZIp"X above-the-line expenditure 线上项目支出；经常预算支出
L4!T above-the-line receipt 线上项目收入；经常预算收入
vv^(c w>A ABSA Asia Limited 南非联合亚洲有限公司
8/T,.< 5 absolute change 绝对数值变更
l'FNp absolute expenditure 实际开支
wq>0W 4( absolute guideline figure 绝对准则数字
Z"5ewU<? absolute interest 绝对权益
&Ef_p-e-P absolute order of discharge 绝对破产解除令
#G\;)p T absolute profit margin 绝对利润幅度
8dCa@r&tz absolute value 实值；绝对值
kpx2e2C| absolutely vested interest 绝对既得权益
zrE Dld9 absorbed cost 已吸收成本；已分摊成本
hM[QR'\QS absorption 吸收；分摊；合并
$;As 7MI absorption rate 吸收率；摊配率；分摊率
^nN@@ \-5 ACB Finance Limited 亚洲商业财务有限公司
56!/E5qgW acceptable form of reciprocity 合理的互惠条件
'eg;)e:`b+ acceptable rate 适当利率；适当汇率
dFzlcKFFD acceptance agreement 承兑协议
tWa_-Un3 acceptance for honour 参加承兑
V)3S.*] acceptor 承兑人；接受人；受票人
]vUTb9>{? acceptor for honour 参加承兑人
cwBf((~ accident insurance 意外保险
eGk`Z> Accident Insurance Association of Hong Kong 香港意外保险公会
tish%Qnpd accident insurance scheme 意外保险计划
P<MNwdf(+ accident year basis 意外年度基准
dZ{yNh.] accommodation 通融；贷款
j7v?NY accommodation bill 通融票据；空头票据
BiI`o CX accommodation party 汇票代发人
{N`<TH PP account balance 帐户余额；帐户结余
c5AEn -Q account book 帐簿
L%5g]= account collected in advance 预收款项
}1?
2 account current book 往来帐簿
/5r!F hx account of after-acquired property 事后取得的财产报告
yQdoy^d/4 account of defaulter 拖欠帐目
I1fUV72 account payable 应付帐款
e> Q_&6L account payee only [A/C payee only] 只可转帐；存入收款人帐户
b^C2<' account receivable 应收帐款
'G8.)eTA' account receivable report 应收帐款报表
[.LbX`K: account statement 结单；帐单；会计财务报表
B^lm'/,@ account title 帐户名称；会计科目
(C60HbL accountant's report 会计师报告
zMbz_22* Accountant's Report Rules 会计师报告规则
U9%#(T$ accounting and auditing procedure 会计与审计程序；会计与核数程序
ofH e8a8 Accounting Arrangements 《会计安排》
4 t< mX accounting basis 会计基础
rh$q] accounting by Official Receiver 破产管理署署长呈交的帐目
+ 5oK91o[y Accounting Circular 《会计通告》
AA ~6r[*~ accounting class 会计类别
xZ( f_Oy accounting date 记帐日期；会计结算日期
&C6Z{.3V accounting for money 款项核算
6\GL|#G Accounting Officer 会计主任
W>T6Wlxu`6 accounting period 会计报告期；会计期
*WK0dn accounting policy 会计政策；会计方针
pipqXe accounting practice 会计惯例
jb lj]/ accounting principle 会计准则
HRF;qR9 v accounting record 会计记录
KSB{Z TE accounting report 会计报告
qJq2Z.>hy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s2;b-0 Accounting Society of China 中国会计学会
_S3qPPo3l] accounting statement 会计报表
=.yKl*WV{ accounting system 会计制度；会计系统
%2z] 2@ accounting transaction 会计事项；帐务交易
q8[I`
V{ accounting treatment 会计处理
W=ar&O~}n accounting year 会计年度
;=F]{w]$+ accretion 增值；添加
VtzX I2.2 accrual 应计项目；应累算数目
4pC.mRu
0 accrual basis 应计制；权责发生制
>Z&Y!w'A|u accrual basis accounting 应计制会计；权责发生制会计
*\T
]Z&E" accrue 应累算；应计
1Aw/-FxJ accrued benefit 应累算利益
#azD& 6` accrued charges 应计费用
2#t35fU accrued cumulative preference share dividend 应累算的累积优先股股息
1k?k{Ri accrued expenses 应累算费用
LS{t7P9K accrued interest payable 应付利息；应计未付利息
@-G^Jm9~\m accrued interest receivable 应收利息；应计未收利息
0
V3`rK accrued right 累算权益
e
QGhX( accruing profit 应累算的利润
t%Hy#z1W_ accumulated fiscal reserve 累积财政储备
\S Q wIM accumulated profit 累积利润；滚存溢利
(OT&:WwW accumulated reserve 累积储备
*g~\lFX,u accumulation of surplus income 累积收益盈余
GMJ</xG acquired assets 既得资产
p 7eRAQ\' acquisition 收购；购置；取得
e9@7GaL`"S acquisition cost 购置成本
8nQjD<- acquisition expenses 购置费用
0VBbSn}Z< acquisition of 100% interest 收购全部股权
3gNVnmZG acquisition of control 取得控制权
,+hH| $ acquisition of fixed assets 购置固定资产
K3On8 acquisition of shell “买壳”
| A% Jx __ acquisition price 收购价
Y1Sfhs ) act of God 天灾
> n OU 8 acting partner 执事合伙人
LJ+Qe%| active market 买卖活跃的市场；交投畅旺的市场；旺市
mOE%:xq9- active partner 积极参与的合伙人
F3pBk)>a\ active trading 交投活跃
">hOD'PG actual circulation 实际流通
b%"Lwqd r7 actual cost 实际成本
TX7 ]$Wj actual expenditure 实际开支；实际支出
M->$ 'Zgh` actual income 实际入息；实际收入；实际收益
j&
~`wGM actual market 现货市场
6|AD]/t^K actual price 现货价；实际价格
YH ^h ?s actual profit 实际利润
mH\eJ actual quotation 实盘；实际价位；实际报价
"JJEF2e@Z actual year basis 按实际年度计算
@EV*QC2l;Y actuals 实货
2!E@Gbhm5 actuarial investigation 精算调查
bUBQ actuarial principle 精算原则
AH l1{*
[ actuarial report 精算师报告
"Acc]CqH* Actuarial Society of Hong Kong 香港精算学会
7 GVI={ b actuarial valuation 精算师估值
Z[pMlg6Z actuary 精算师
/Xo8 kC ad referendum agreement 暂定协议；有待覆核的协定
N6wCC Xd ad valorem duty 从价税；按值征税
]> 36{k]& ad valorem duty system 从价税制
ic]b"ItD ad valorem fee 从价费
0}d^UG D ad valorem tariff 从价关税
>Qg 9KGk' additional allowance 额外免税额
W]U}, g8Z additional amount for unexpired risk 未过期风险的额外款额
@Wb_Sz4` additional assessable profit 补加应评税利润
2qkZ B0[ additional assessment 补加评税
L}x,>hbT additional commitment 额外承担
Fy 8$'o c additional commitment vote 额外承担拨款
#FQkwX'g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!.}ZlA additional dependent parent allowance 供养父母额外免税额
4<{]_S6"0y additional provision 额外拨款
i9 Tq h additional stamp duty 附加印花税
W`2 Xn?g additional tax 补加税罚款；补加税款
Y&JK* d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n13#}i {tm adjudged bankrupt 被裁定破产
rjLPX adjudicated bankrupt 裁定破产人
wSwDhOX= adjudication fee 裁定费；评定印花税额手续费；评估契据费
YN >k5\M_v adjudication of bankruptcy 裁定破产；宣告破产
MrGq{,6C adjudication of insolvency 裁定无力偿还债务
-=)Al^V4T adjusted actual 经调整的实数；调整后的实数
@;K-@*k3 adjusted current assets 经调整的流动资产；调整后的流动资产
s%c>Ge adjusted figure 经调整的数字；调整后的数额
4T<4Rb[ adjusted liabilities 经调整的负债；调整后的负债
JX! @j3 adjusted loss 经调整的亏损；调整后的亏损
&3t[p= 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
O<EFm}Ae adjusted profit 经调整的利润；调整后的利润
$VRVM Y [q adjusted surplus 经调整的盈余额；调整后的盈余额
WXzSf.8p| adjusted value 经调整的价值；调整后的价值
dW`!/OaQD adjustment 调整；修订；理算〔保险〕
|>U :Pb( adjustment centre 调剂中心
0`D`
Je<t adjustment lag 调整过程的时间差距；调整时差
01^+HEbm adjustment mechanism 调整机制
]/klKqz adjustment of loss 亏损调整
q*E <~!jL adjustment process 调整过程；调整程序
xq<3*Bcw adjustment range 调整幅度
d$}z,~s N administered exchange rate 受管制汇率
*eLKD_D`!C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X@ j.$0 eK administration expenses 行政费用
k6b0&il administration fee 手续费；行政费
@V>BG 8Y administration in bankruptcy 破产管理
jF r[ T administration order 遗产管理令
1O{(9nNj administrator 管理人；遗产管理人
8uZM%7kI6+ administrator of the estate 遗产管理人
fKYR DGn admission of debt 债项承认书
_b)=ERBbCo admission of proof 接纳债权证明
*`g'*R advance 放贷款项；垫付款项；预支款项；预付款项
!u m ~P advance account 暂支帐目；预付款帐户
p6Ie ?Gg advance compensation 预付补偿金
-)Zp" advance from shareholder 股东垫款
Uzzt+I wm advance pending reimbursement 预支以待日后付还
<QcQ.b advanced economy 先进经济体系
.nG14i7C advancement 预付；预付财产
6J""gyK. advances warrant 垫款令
v%2 @M advancing 贷出
+ <4gJoI adverse balance 逆差
g,61'5\ adverse exchange 逆汇
iT2{3 t advertisement addressed to shareholders 在报章刊登的致股东通告
.4&pi advice for collection 托收通知书
*?v_AZ advice of drawing 提款通知书；汇票通知书
%/:0x:ns advice of payment 付款通知
}\$CU
N Advisory Committee [Securities and Futures Commission]
??u*qO:p 谘询委员会〔证券及期货事务监察委员会〕
%&[=%zc Advisory Committee on Diversification 经济多元化谘询委员会
#P JHwvr affidavit 誓章；遗产申报誓章
"z6 xS; affidavit of no receipt 述明无收款的誓章
|3{"ANmm' affiliate 联号；联营公司；附属公司
WNmG'hlA affiliated company 附属公司；联号；联营公司
|@*3
nb8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ua 2wa A affordability 负担能力
wS"` ~Ql_ African Development Bank [AfDB] 非洲开发银行
D m+[cA"I after-acquired property 事后取得的财产
*&nIxb60b{ after-hours dealing 市后交易
BJNZH# " after-tax profit 税后盈利；税后利润；税后溢利
J \%SAit@ agency agreement 代理协议
JOU Z"^v agency expenses 代理机构的开支
[0M`uf/ u agency fee 代理费
92 oUQ EK Agency Law 《代理法》
m Nk@WY_F agent 代理人；承销人
# X`t~Y' agent of company 公司代理人
$3'xb/3| agent's fee 代理人费；经纪费
W_bp~Wu
aggregate 总计；总数；总体数字
V<&^zIJUR aggregate amount 总款额；总额
\M U-D,@ aggregate assets and liabilities 总体资产与负债
WM8])}<L aggregate at constant price 按固定价格计算的总体数字
kIwq%c ; aggregate demand 总需求
&ra2(S45 aggregate gross position 总持仓量
F>lM[Lu# aggregate limit 总限额
: 6[G;F7s aggregate of salaries tax 合计薪俸税
5>! I6[{ aggregate performance 总体表现；总体业绩
^(+@uu Bx aggregate supply 总体供应
dzRnI* aggregate surplus 总盈余
7zcmv"` aggregate total 整体总额
;#XF.l,u aggregate value 总值；合计价值
<To$Hb,NP aggregated basis 合计基准
F6Ne?[b aggregated net chargeable income 合计应课税入息实额
%)#yMMhR aggregation 合并计算；合计；总和
>z|bQW#2 aggregation of incomes of husband and wife 夫妇入息合并计算
zb,YYE1 aggregation of property 财产的总和
i [4t`v'Dk agio 差价；贴水
@=NTr 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》
G vTA/zA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m8,jV R 《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》
wvcj*{7[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
> Hwf/Gf[ 《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》
Z/e^G f#i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%$6?em_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u/.# zn@9h agreement for a settlement 授产协议
+k{l]-)1 agreement for assignment 转让协议
Q79WGW agreement for sale 售卖协议；买卖协议
8Joj KH agreement for sale and purchase 买卖协议
H Xb^K agreement for the payment of interest 支付利息协议
U: q4 OtiP agreement for the repayment of money 还款协议
OD6d Mql agreement of reinsurance 再保险协议
9yY NX;C Agricultural Bank of China 中国农业银行
AK//]
air passenger departure tax 飞机乘客离境税
a^eR~efdu@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O^DLp/vM airport tax 机场税
fi alcohol duty 酒精税
i it 5IV alienation 让与；让渡；转让
&~ '^;hy= alimony 生活费；赡养费
P%y9fU2[ All Ordinaries Index [AOI] 所有普通股指数
J 7HOSFwXn all risks 全险；综合险
RHu4cK!5 All Sales Record for Stock Market 《股票市场成交报告》
RH^; M-' Allied Capital Resources Limited 新联财务有限公司
Wiqk C#N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>>T,M@s-: allocation letter 拨款信件
nU2 3D@l allocation of fund 分配款项；预留款项
?6V U4nK/* allocation of profit 利润分配；溢利分配
/}Ct 2w&<k allocation warrant 拨款令
Q;k
D Jo allotment 分配；配股
!N74 y %=M allotment notice 股份配售通知；配股通知
#SR )tU allotment of shares 股份分配
l<UA 0*t allowable 可获宽免；免税的
4bq+(CI6 allowable business loss 可扣除的营业亏损
\F9Hs R6 allowable expenses 可扣税的支出
6 g)X&pZ allowance 免税额；津贴；备抵；准备金
<Q@{6 allowance for debts 债项的免税额
?OBB)hj allowance for depreciation by wear and tear 耗损折旧免税额
rI'kZ0& allowance for funeral expenses 殡殓费的免税额
,veo/k<"r8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1[]V @P ^ allowance for repairs and outgoings 修葺及支出方面的免税额
]T>|Y 0 | allowance to debtor 给债务人的津贴
c|F2 6$rv alteration of capital 资本更改
F#Bi* YY alternate trustee 候补受托人
+a|u,'u amalgamation 合并
7,3 g{8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A",Xn/d ambit of charges 征税范围；收费范围
JpZ3T~Wrf amended valuation 经修订的估值
0IxHB|^$ American Commodities Exchange 美国商品交易所
l'R uzBQr American Express Bank Limited 美国运通银行
SD .c 9 American Stock Exchange 美国证券交易所
K_}81|= amortization 摊销
^:2>I $ amount due from banks 存放银行同业的款项
b4CXif amount due from banks abroad 存放海外银行同业的款项
(Eo#oX amount due from holding companies 控股公司欠款
R_duPaWc@ amount due from local banks 存放本港银行同业的款项
fO}Y$y\q amount due to banks 银行同业的存款
P ,bis7X. amount due to banks abroad 海外银行同业的存款
7
aN}l QM amount due to holding companies 控股公司存款
1Ba.'~: amount due to local banks 本港银行同业的存款
w - 5_Ru amount due to outport banks 外埠银行同业的存款
Qy\K oo amount for note issue 发行纸币的款额
e^h4cC\^ amount of bond 担保契据的款额
) %bY2
pk amount of consideration 代价款额
6BObV/S Jg amount of contribution 供款数额
bj=YF V+ amount of indebtedness 负债款额
%iD'2e: amount of principal of the loan 贷款本金额
J\Z\ q amount of rates chargeable 应征差饷数额
vJg^uf) amount of share capital 股本额
NBO&VYs| amount of sums assured 承保款额
k -8$ 43 amount of variation 变动幅度
fYzZW amount of vote 拨款数额
x<>I n"QV amount payable 应付款额
lt|UehJ F amount receivable 应收款额
h"(HDn q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~c|{PZ9U analysis 分析
q&V=A[<rz ancillary risk 附属风险
cB4p.iO
annual account 周年帐目；周年帐目报表；年度决算；年结
/;9 ]LC.g annual accounting date 年结日期
0[!38 annual allowance 每年免税额；年积金；年度津贴；年津
ZZU"Q7`^ annual balance 年度余额
;op 8r u annual disposable income 每年可动用收入
gro@+^DmT annual estimates 周年预算
$-lP"m@} annual fee 年费
/@9 -D
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pd oCV annual growth rate 年增率；每年增长率
sRSy++FRF annual long-term supplement 长期个案每年补助金
*_tJ ; annual pensionable emolument 可供计算退休金的年薪
k1_ 3\JO"6 annual report 年报
H:`[ $
^ Annual Report on the Consumer Price Index 《消费物价指数年报》
h7[PU^ m annual return 周年报表；周年申报表；每年报税表格
nX-%qc" Annual Return Rules 《周年报表规则》
Ng1uJa[k!d annual review of consumer prices 每年消费物价回顾
psAdYEGk! annual roll-forward basis 逐年延展方式
: a
y-2 annual salary 年薪
^?gs<-)B annual statement 年度报表；年度决算表
Cs8e("w 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
^
,yh384 annuitant 年金受益人
\bumB<w(] annuity 年金
Q~G>=J9 annuity contract 年金合约
@(s"5i.`) annuity on human life 人寿年金
^6Y:9+ antecedent debt 先前的债项
'>"-e'1m( ante-dated cheque 倒填日期支票
5:~BGK&{ Y anticipated expenditure 预期开支
m'ykDK\B anticipated net profit 预期纯利
*m`KY)b=l anticipated revenue 预期收入
}| 4dEao\ anti-inflation measure 反通货膨胀措施
AV^Sla7|_ anti-inflationary stance 反通货膨胀立场
^ n8r mh_% apparent deficit 表面赤字
NRZ>03w apparent financial solvency 表面偿债能力
3qB ZzM
O* apparent partner 表面合伙人
@M ]7',2" application for personal assessment 个人入息课税申请书
yf7$m_$C' application of fund 资金应用
O;~d ao application to release as liquidator and to destruct the books of accounts and documents
Pdw[#X<[` 申请免除清盘人职务及毁灭帐簿与文件
9Sk?tl appointed actuary 委任精算师
-<.b3M h appointed auditor 委任核数师；委任审计师
pTk1iGfB appointed trustee 委任的受托人
:{KoZd appointer 委任人
{;XO ' apportioned pro rata 按比例分摊
aC=D_JJ\ apportionment 分配；分摊
) ]3(ue Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Hm55R apportionment formula 分摊方程式
h` ,! p apportionment of estate duty 遗产税的分摊
x1{gw 5: appraisal 估价；评估
ay,E! G&H appreciable growth 可观增长
s7}46\/U appreciable impact 显着影响
RNn5,W appreciable increase 可观增长
s6J`i&uu appreciation 增值；升值
8^%Nl `_2B appreciation against other currencies 相对其他货币升值
isR|K9qf^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'{xPdN appreciation tax 增值税
$E]W U?U appropriation 拨款；拨用；拨付
7iBN!"G0 appropriation account 拨款帐目
h$~ \to$C Appropriation Bill 拨款法案
?\NWK p appropriation-in-aid system 补助拨款办法
#Jqa_$\. approved assets 核准资产
o `N /w approved basket stock 认可一篮子证券
?O <D&CvB approved budget 核准预算
cN\Fgbt approved charitable donation 认可慈善捐款
{expx<+4F approved charitable institution 认可慈善机构
QSq0{ approved currency 核准货币；认可货币
v\:P _J approved estimates 核准预算
\,5OPSB approved estimates of expenditure 核准开支预算
{ |[n>k approved overseas insurer 核准海外保险人
f/6,b&l, approved overseas trust company 核准海外信托公司
CDTM<0`% approved pooled investment fund 核准汇集投资基金
]~1Xx:X- approved provident fund scheme 认可公积金计划
P\R#!+FgW8 approved provision 核准拨款
KWH l+p L approved redeemable share 核准可赎回股份
}G(#j OYk approved regional stock 认可地区性证券
#F/W_G7 v approved retirement scheme 认可退休金计划
\ V~B+e approved subordinated loan 核准附属贷款
v#d3W|
~ arbitrage 套戥；套汇；套利
fhk(<KZvJ arbitrageur 套戥者；套汇者
<DqFfrpc arbitrary amount 临时款项
zq5N@d F arrangement 措施；安排；协定
Uv k: arrears 欠款
"wVisL2+. arrears of pay 欠付薪酬
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arrears of revenue 逾期未收税款；逾期未收的帐项
Z2;~{$ &M+ articles of association 组织章程；组织细则；组织章程细则
a"cw %L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{dh@|BzsbH ascertainment of profit 确定利润
N/C$8D34 "Asia Clear" “亚洲结算系统”
#x;d+Q@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C^?/9\
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^!m%:r7Dr Asian Development Fund [ADF] 亚洲发展基金
<}^p5| Asian dollar bond 亚洲美元债券
)1R[~]y Asian dollar market 亚洲美元市场
XcbEh Asian dollar rate 亚洲美元利率
9 n5uO[D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:S`12*_g" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{_>XsB asked price 沽盘；喊价；索价；卖方报价
p>U= Jg assessable income 应评税入息
>xRUw5jN assessable loss 应评税亏损
"SuG6!k3 assessable profit 应评税利润
uEsF 8 assessable value 应评税值
6Po {tKU assessed profit 估定利润
asW
W@E assessed value 经评估价值
{#t7l V'4 assessment 评税；评定；估价；评税单
0{!-h assessment number 评税编号；估价编号
/`qQWB5b assessment of additional tax 补加税评税
;Gu(Yoa}y assessment of performance 业绩评估；实绩评价
RSe a v Assessor 评税主任
n1x3q/~ asset price bubbles 资产价格泡沫
Vf(..8 asset-backed securities 具资产保证的证券
a U<+ ` assets accretion 资产增值
h5vetci/ assets and liabilities 资产与负债
6R2F,b(_ assets betterment statement 资产递增表；资产改进表
>of9m assets lending 实物放款；有抵押贷款
jJ
RaY 3 assets of the company passing on the death 死者去世时转移的公司资产
B&(/,. assets pledged as security for liabilities 用作负债抵押的资产
<UI E-# assets portfolio 资产投资组合
>y!R}`&0^t assets price 资产价格
N+]HJ`K assets quality 资产质素
6 {`J I assets realization 资产变现
[$]-W$j+ assets refinancing arrangement 资产再集资安排
D7IhNWrgj assets securitization 资产证券化
X~*/ ~f assets situated outside Hong Kong 在香港以外地方的资产
iD CQqj` assets stripping 削减资产；拆卖资产
#T>pu/EQX_ assets value 资产值
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assignee 承让人
ZKS]BbMZa assignment 转让；转让书；转让契
WK#c* rsij assignment of interest 权益转让
}_}LaEYAo assignment of letters patent and trade mark 专利证书及商标转让
c ? Zi/7 assignment of property 物业转让；物业转让书
>2'A~?% assignment right 转让权
{p$X*2ReB assignor 转让人
4y)6 !p associate 有联系的人；有关连人士；相联者；合伙人；联系人
1Fs a}UK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
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D`e< associated body corporate 相联法人团体
;Rxc(tR!n associated company 相联公司；联属公司
Yi`DRkp]3 associated corporation 相联法团
do.XMdit Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i hct~y-9W 公认会计师公会〔英国〕
?5[$d{ Gjl Association of Futures Exchange Brokers 香港期货经纪协会
!6 kn>447Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3z k},8f u association of underwriters 承保人组织
K,bX<~e5 assumption of control 接管
h5n@SE>G assurance 担保；保险；转易；转易书
8NWuhRRrw assurance of interest 权益的转易
I,/E.cRV< at 19XX price 按一九ＸＸ年价格计算
qP9`p4c8i at a discount 按赔价计算；按贴水价格计算；打折扣
b$/7rVH! at a premium 按溢价计算；按升水价格计算
y?iW^>|?L= at call 通知付款；按通知
a0k/R<4 at constant market price 按固定市价计算
q:wz!~( > at constant price 按固定价格计算
(AG((eV at cost 按成本计算
&jrc] at current market price 按当时市价计算；按现时市价计算
7a4Z~r27/ at current price 按当时价格计算；按现时价格计算
(F#2z\$; at factor cost 按要素成本计算；按生产要素成本计算
D4{<~/oBv at money-of-the-day price 按付款当日价格计算
LmKY$~5P at or better 按指定或较佳价位〔买卖指令〕
2H1?f|0> at par 按面值计算；平价
B;<zA' 1 at sight 见票即付
a 4? c~bs at the close 按收市盘
Eh *u6K)Z at the opening 按开市盘
us U6, attestation 见证；见证条款
%mS>v| at-the-money option 平价期权
iML?`%/vN attorney 受权人；受托代表人
wEl/ s P attornment 新拥有人承认书
B?d +^sz] attributable profit 可归属利润
; Yt'$D*CP attributable share value 可归属股份价值
`@&WELFv{ Auckland Stock Exchange 奥克兰证券交易所
AgOti]`aR auction 拍卖
C)cuy7< auctioneer 拍卖商
i2 )$%M& audit 审计；核数
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c1 Audit Commission 审计署
T|--ZRYn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i@=(Y~tD` 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〕
YCG $ GD audit review 帐目审查
cU "uKR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wk2Ff*& audited account 审计帐目；经审计的帐目
%y+v0.aWH+ audited annual account 经审计的周年帐目
bc6|]kB: audited balance sheet 经审计的资产负债表
&'m&'w Dt: auditor 核数师；核数主任；审计师
Tog'3k9Uw auditor's certificate 核数师证明书；审计师证明书
ka$la;e3 auditor's report 核数师报告；审计师报告
1/=6s5vS} Aussie bond 澳元债券
q jN*oM, austerity budget 紧缩预算
; YrmT9Jx6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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2 Australia All Ordinaries Index 澳洲所有普通股票指数
$L72%T Australian Dollar [AUD] 澳元
C5TC@ w1* Australian Options Market 澳大利亚期权市场
|4Os_*tRKU Australian Securities Commission 澳洲证券事务监察委员会
6"2IV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8&y#LeM1TT Australian Stock Exchange 澳大利亚证券交易所
W#L/|K! S Austrian Schilling [ATS] 奥地利先令
T9YrB authentication 认证；鉴证
QOv@rP/ authority to purchase 委托购买证；委购书
rL/H{.@$` authorization 认可；核准；授权；授权书
`Js"*[z authorization by direction 指示授权
1Uc/ r>u9 authorization by instruction 指令授权
C)&BtiUN/ authorization by warrant 令状授权
=]L AL w authorization of unit trust 单位信托的认可
! !)NER-dv authorized agent 指定代理人
r:t3Kf`+E- authorized capital 法定资本
N1JM[<PP authorized clerk 出市员
|cl*wFm|3 authorized dealer 认可交易商
lG`%4}1 authorized financial institution 认可财务机构
.6pVt_f0/ authorized fund 认可基金
V+$fh2t authorized fund house 获授权的基金公司；认可基金公司
g7v(g? authorized institution 认可机构
(J.U{N v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Sj<]~*y" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Aot9^@4]) authorized insurer 获授权保险人；获认可承保人
m :2A[H+ authorized investment 特准投资项目
X JA];9 ^ authorized person 获授权人
Z1U@xQj authorized representative 获授权代表
I(qFIV+H R authorized share capital 法定股本
? RI D4xu! automated quotation system 自动报价系统
Ime" }*9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PebyH"M( 自动交易系统〔香港期货交易所有限公司〕
~Vf
A automatic adjustment mechanism 自动调整机制
Eo0/cln| automatic adjustment system 自动调整系统
~6#O5plKc Automatic Clearing House 自动票据交换所
1 -s G`% automatic exchange rates accumulation system 自动化汇率累集系统
,H K-mAH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]}9[ys automatic teller machine [ATM] 自动柜员机
^K: -r !v^ autopay 自动转帐
RVh{wg available assets 可用资产
Lwo9s)j<e available fiscal reserve 现存财政储备
V=H :`n3k available profit 可用利润
Bm +Ca:p% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1P G" IaOb average 平均；平均数；海损
SL`nt average basic salary 平均基本薪金
2CV? cm average consumer expenditure 平均消费开支；一般消费开支
yg82a7D average cost 平均成本
4i+H(d n average cost of land production 增辟土地平均成本
D/Py?<n -B average daily turnover 平均每日成交额
2~%^ y6lR average daily wage rate 平均每日工资率
*_K*GCy average expenditure pattern 平均开支模式
/1b7f' average growth rate 平均增长率
/sdZf|Zl average net fixed assets 固定资产平均净值
sE[
Yg8yAt average of relatives 相对价格平均数
7Q?^wx average price 平均价格
a2eE!I average propensity to consume 平均消费倾向；一般消费倾向
,hE989x<iI average propensity to save 平均储蓄倾向；一般储蓄倾向
L fZF average rate 平均率
;] W@W1)$ average revenue 平均收入；平均收益
rXq{WS` average stock 平均库存；平均存货
U.N?cKv average yearly rent 平均年租
m TL JajE/ avoidance of double taxation 避免双重课税
ur[^/lxx0 avoidance of tax 避税
