A:
?KN_J A share Ａ股；甲类股份
m%&B4E#3T abatement of tax 减税；减扣免税额
bhmjH(.t ABN AMRO Bank N.V. 荷兰银行
.kIf1-(<U above-the-line expenditure 线上项目支出；经常预算支出
xh0A2bw'OP above-the-line receipt 线上项目收入；经常预算收入
s__g*%@B
b ABSA Asia Limited 南非联合亚洲有限公司
5IK@<#wE absolute change 绝对数值变更
2. _cEY34 absolute expenditure 实际开支
s<b7/ ;w' absolute guideline figure 绝对准则数字
6,PL zZ5 absolute interest 绝对权益
3[0:,^a absolute order of discharge 绝对破产解除令
Ei-OuDM;) absolute profit margin 绝对利润幅度
Q 1Ao65 absolute value 实值；绝对值
l&B'.6XKs absolutely vested interest 绝对既得权益
ZT ZE_[ absorbed cost 已吸收成本；已分摊成本
bRp[N absorption 吸收；分摊；合并
WQx; tX absorption rate 吸收率；摊配率；分摊率
KfNXX>' ACB Finance Limited 亚洲商业财务有限公司
jH1~Ve+q9 acceptable form of reciprocity 合理的互惠条件
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f3wP= acceptable rate 适当利率；适当汇率
Vd4osBu{fY acceptance agreement 承兑协议
Ox Z:5ps acceptance for honour 参加承兑
&UR/Txnu acceptor 承兑人；接受人；受票人
L nGSYrx1 acceptor for honour 参加承兑人
7W"menw accident insurance 意外保险
$}$@)!- Accident Insurance Association of Hong Kong 香港意外保险公会
_u$K Lqt/, accident insurance scheme 意外保险计划
U4gJ![>5j accident year basis 意外年度基准
Y>~JI; Cu` accommodation 通融；贷款
Q_.Fw\l$` accommodation bill 通融票据；空头票据
F S:WbFmc accommodation party 汇票代发人
vEGK{rMA account balance 帐户余额；帐户结余
"=.|QKC1` account book 帐簿
5ov%(QI account collected in advance 预收款项
:(Bi {cw account current book 往来帐簿
^~l<N @ account of after-acquired property 事后取得的财产报告
(rn x56I$ account of defaulter 拖欠帐目
lQ"i]};<D account payable 应付帐款
L:-lqag! account payee only [A/C payee only] 只可转帐；存入收款人帐户
s`RJl V account receivable 应收帐款
'9@R=#nd account receivable report 应收帐款报表
"[yiNJ"kt account statement 结单；帐单；会计财务报表
k#x pY!'7 account title 帐户名称；会计科目
T"U t) . accountant's report 会计师报告
8BDL{?Mu Accountant's Report Rules 会计师报告规则
GwBQ
p Njy accounting and auditing procedure 会计与审计程序；会计与核数程序
|T *qAJ8c Accounting Arrangements 《会计安排》
R:N-y."La. accounting basis 会计基础
+ctv]'P _ accounting by Official Receiver 破产管理署署长呈交的帐目
K5&C}Ey1 Accounting Circular 《会计通告》
46Nf|~ accounting class 会计类别
Oy$BR
<\ accounting date 记帐日期；会计结算日期
Z"X*FzFo accounting for money 款项核算
M7,MxwZ0k Accounting Officer 会计主任
JxJ ntsn accounting period 会计报告期；会计期
+;;%Atgn accounting policy 会计政策；会计方针
NCt sx /C accounting practice 会计惯例
A#&qoZ(C accounting principle 会计准则
79H +~1Az accounting record 会计记录
Q%Q?q)x accounting report 会计报告
(L%q/$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T0% TeFY Accounting Society of China 中国会计学会
<|3v@ accounting statement 会计报表
7G/|e24 accounting system 会计制度；会计系统
!#1A7[WN accounting transaction 会计事项；帐务交易
y$o =\: accounting treatment 会计处理
XS 8~jBjx accounting year 会计年度
[[h)4H{T accretion 增值；添加
5C1Rub) accrual 应计项目；应累算数目
c0q) accrual basis 应计制；权责发生制
M l?)Sc"\7 accrual basis accounting 应计制会计；权责发生制会计
2 _n*u^X:_ accrue 应累算；应计
Cf[F`pFM accrued benefit 应累算利益
rq["O/2 accrued charges 应计费用
v9lB k]c accrued cumulative preference share dividend 应累算的累积优先股股息
a9zph2o-
accrued expenses 应累算费用
O) %kl accrued interest payable 应付利息；应计未付利息
R(N(@KC accrued interest receivable 应收利息；应计未收利息
'8kjTf#g<l accrued right 累算权益
a<jE 25t accruing profit 应累算的利润
Z !25xqNCd accumulated fiscal reserve 累积财政储备
gzCMJ<3!D accumulated profit 累积利润；滚存溢利
I@Z*Nu 1L accumulated reserve 累积储备
W< |K accumulation of surplus income 累积收益盈余
3(})uV acquired assets 既得资产
>"g<-!p@ acquisition 收购；购置；取得
vq:O H
H acquisition cost 购置成本
[Pwo,L,) acquisition expenses 购置费用
] q[ acquisition of 100% interest 收购全部股权
= #2qX> ? acquisition of control 取得控制权
m2q;^o:J acquisition of fixed assets 购置固定资产
Am%a4{b acquisition of shell “买壳”
w[7.@ %^[ acquisition price 收购价
qvU$9cTY act of God 天灾
Z F yX@#B9 acting partner 执事合伙人
R k j KIa active market 买卖活跃的市场；交投畅旺的市场；旺市
7M#$: Fdb active partner 积极参与的合伙人
Y:!/4GF active trading 交投活跃
a$zm / actual circulation 实际流通
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~) SCN>- actual cost 实际成本
m7wc)"`t actual expenditure 实际开支；实际支出
X]pWvQ Q] actual income 实际入息；实际收入；实际收益
%f_OP$;fc actual market 现货市场
~? FrI actual price 现货价；实际价格
g[wP!y%V actual profit 实际利润
r5!x,{E6 actual quotation 实盘；实际价位；实际报价
J={OOj actual year basis 按实际年度计算
E7NbPNd actuals 实货
7hN6 IP*so actuarial investigation 精算调查
Pm#x?1rAj actuarial principle 精算原则
Y = g>r]2 actuarial report 精算师报告
@Tfwh/UN Actuarial Society of Hong Kong 香港精算学会
^M(`/1 : actuarial valuation 精算师估值
F;Q_*0mIQ actuary 精算师
o(d_uJOB ad referendum agreement 暂定协议；有待覆核的协定
x<*IF,o ad valorem duty 从价税；按值征税
eN| HJ= ad valorem duty system 从价税制
3:~l2KIP4 ad valorem fee 从价费
9oj e`Ay ad valorem tariff 从价关税
wCU&Xb$F additional allowance 额外免税额
I`"-$99|t1 additional amount for unexpired risk 未过期风险的额外款额
=|gJb|?w additional assessable profit 补加应评税利润
wj#J>C2] additional assessment 补加评税
4kaE}uKU additional commitment 额外承担
iFnOl*TC additional commitment vote 额外承担拨款
iz9\D*or additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8!uL-_ Bn additional dependent parent allowance 供养父母额外免税额
z{`6# additional provision 额外拨款
e+F}9HR7 additional stamp duty 附加印花税
~}$\B^z+ additional tax 补加税罚款；补加税款
^.@yF;H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~tg1N^]kV adjudged bankrupt 被裁定破产
sP6 ):h adjudicated bankrupt 裁定破产人
`i t+D adjudication fee 裁定费；评定印花税额手续费；评估契据费
9ra HSzK@d adjudication of bankruptcy 裁定破产；宣告破产
7wi K.99 adjudication of insolvency 裁定无力偿还债务
Tsm1C#6 Y* adjusted actual 经调整的实数；调整后的实数
to!mz\F adjusted current assets 经调整的流动资产；调整后的流动资产
BN\fv, adjusted figure 经调整的数字；调整后的数额
<TLGfA1bC adjusted liabilities 经调整的负债；调整后的负债
&Rt+LN0qB0 adjusted loss 经调整的亏损；调整后的亏损
W+d 9cM= 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
w69>tC adjusted profit 经调整的利润；调整后的利润
FylWbQU9 adjusted surplus 经调整的盈余额；调整后的盈余额
VD9
q5tt7 adjusted value 经调整的价值；调整后的价值
#$rf-E5g-K adjustment 调整；修订；理算〔保险〕
7y>Tn`V8G adjustment centre 调剂中心
~:/%/-^ adjustment lag 调整过程的时间差距；调整时差
lFiq<3Nk adjustment mechanism 调整机制
:S QDqG adjustment of loss 亏损调整
E xep+x- adjustment process 调整过程；调整程序
x1 ;rb8 adjustment range 调整幅度
wUru1_zjO administered exchange rate 受管制汇率
[<D+p qh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ur/Oc24i1n administration expenses 行政费用
o5N]((9 administration fee 手续费；行政费
O%YjWb administration in bankruptcy 破产管理
=w',-+@ administration order 遗产管理令
ELN|;^-/|Q administrator 管理人；遗产管理人
Y)'!'J administrator of the estate 遗产管理人
*C4~}4WT\ admission of debt 债项承认书
ojN`#%X admission of proof 接纳债权证明
*oEv ,I_ advance 放贷款项；垫付款项；预支款项；预付款项
" 2ZI oa!^ advance account 暂支帐目；预付款帐户
f*{M3"$E advance compensation 预付补偿金
(y=dR1p advance from shareholder 股东垫款
/yx=7< advance pending reimbursement 预支以待日后付还
vn |TiZ advanced economy 先进经济体系
hf_R\C(c advancement 预付；预付财产
ijvNmn1k advances warrant 垫款令
2yl6~(JC+ advancing 贷出
NlA*\vco adverse balance 逆差
rumAo'T/% adverse exchange 逆汇
h^%GE;N advertisement addressed to shareholders 在报章刊登的致股东通告
S8*^ss>?^R advice for collection 托收通知书
N1YgYL advice of drawing 提款通知书；汇票通知书
G+ :bL S#: advice of payment 付款通知
*GCA6X Advisory Committee [Securities and Futures Commission]
jZa25Z00 谘询委员会〔证券及期货事务监察委员会〕
"(0oP9lZ Advisory Committee on Diversification 经济多元化谘询委员会
&@=u+)^-{ affidavit 誓章；遗产申报誓章
:_MP'0QP affidavit of no receipt 述明无收款的誓章
p:Iw%eZ: affiliate 联号；联营公司；附属公司
M_tj7Q3
W affiliated company 附属公司；联号；联营公司
53bM+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{VBR/M(q affordability 负担能力
lxm*;?j`W African Development Bank [AfDB] 非洲开发银行
;
Z h9^0 after-acquired property 事后取得的财产
zs4>/9O after-hours dealing 市后交易
1lbwJVY[ after-tax profit 税后盈利；税后利润；税后溢利
U%D it agency agreement 代理协议
-_s%8l^ agency expenses 代理机构的开支
Po!oN~r agency fee 代理费
AeN 3<|RN Agency Law 《代理法》
s jS i;S4 agent 代理人；承销人
&8Zeq3~ agent of company 公司代理人
v,n); agent's fee 代理人费；经纪费
6@&fvf aggregate 总计；总数；总体数字
|Es0[cU aggregate amount 总款额；总额
:){)JZ}-95 aggregate assets and liabilities 总体资产与负债
j z|VF,l aggregate at constant price 按固定价格计算的总体数字
,cLH*@ aggregate demand 总需求
sD{ j@WEZ aggregate gross position 总持仓量
mi wf& b aggregate limit 总限额
ya#RII'] aggregate of salaries tax 合计薪俸税
"";=DH aggregate performance 总体表现；总体业绩
64SW aggregate supply 总体供应
Ocyb c% aggregate surplus 总盈余
`4_c0 q)N4 aggregate total 整体总额
kPW BDpzN aggregate value 总值；合计价值
1y 7y0V aggregated basis 合计基准
18jJzYawh aggregated net chargeable income 合计应课税入息实额
B4@f Y aggregation 合并计算；合计；总和
]7*kWc2 aggregation of incomes of husband and wife 夫妇入息合并计算
k<!<<,Z aggregation of property 财产的总和
lbd(j {h>4 agio 差价；贴水
<&` :& 7 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# 1/}Hq/I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?5`{7daot 《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》
7aV$YuL)X~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C1 tb` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
pKq ]X}[^c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g rc:Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iM"asEU agreement for a settlement 授产协议
w#sq'vo4% agreement for assignment 转让协议
@$oZ|ZkZ agreement for sale 售卖协议；买卖协议
r|<6Aae& agreement for sale and purchase 买卖协议
7H4L-J3 agreement for the payment of interest 支付利息协议
*<7l!# agreement for the repayment of money 还款协议
B@"J]S agreement of reinsurance 再保险协议
bf1)M>g,O Agricultural Bank of China 中国农业银行
7 I@";d8~ air passenger departure tax 飞机乘客离境税
qIz}$%!A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*Z > airport tax 机场税
9j 0o&Xn alcohol duty 酒精税
EsTB(9c? alienation 让与；让渡；转让
~}K {e alimony 生活费；赡养费
f9a$$nb3` All Ordinaries Index [AOI] 所有普通股指数
RtwUb(wn6 all risks 全险；综合险
|U EC All Sales Record for Stock Market 《股票市场成交报告》
"-P/jk Allied Capital Resources Limited 新联财务有限公司
f}2; N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Je 31". allocation letter 拨款信件
Od -Ax+Hp allocation of fund 分配款项；预留款项
cv]BV>=E allocation of profit 利润分配；溢利分配
M1EOnq4- allocation warrant 拨款令
sDX/zF6t allotment 分配；配股
>n K%^T allotment notice 股份配售通知；配股通知
< <sE`>) allotment of shares 股份分配
'$?du~L- allowable 可获宽免；免税的
D#ZPq,f allowable business loss 可扣除的营业亏损
/kRAt^4! allowable expenses 可扣税的支出
dZDK7UL allowance 免税额；津贴；备抵；准备金
!9D1
Fa allowance for debts 债项的免税额
ke\[wa_!6b allowance for depreciation by wear and tear 耗损折旧免税额
Gc'M[9Mh allowance for funeral expenses 殡殓费的免税额
-=a[J;'q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2T?TM! \Q allowance for repairs and outgoings 修葺及支出方面的免税额
D"!jbVz]* allowance to debtor 给债务人的津贴
</=3g>9Z alteration of capital 资本更改
!W
/C[$E alternate trustee 候补受托人
m]P/if7 amalgamation 合并
d8o ewkiR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b ]i>Bv ambit of charges 征税范围；收费范围
vY_eDJ~' amended valuation 经修订的估值
tF%QH[ American Commodities Exchange 美国商品交易所
uXpv*i {R American Express Bank Limited 美国运通银行
' %&z.{ American Stock Exchange 美国证券交易所
@vt$MiOi amortization 摊销
~j"3}wXc5 amount due from banks 存放银行同业的款项
'fn$ 'CeM( amount due from banks abroad 存放海外银行同业的款项
WqQU@s A amount due from holding companies 控股公司欠款
#w|5 jN? amount due from local banks 存放本港银行同业的款项
dlR_ckp amount due to banks 银行同业的存款
Zi*% *n X amount due to banks abroad 海外银行同业的存款
Oy an9~ amount due to holding companies 控股公司存款
?-,6< K1 amount due to local banks 本港银行同业的存款
'yr{ ^Pek amount due to outport banks 外埠银行同业的存款
u Y]0dyI amount for note issue 发行纸币的款额
|'$ l7 amount of bond 担保契据的款额
TF2KZL#A| amount of consideration 代价款额
ve fU' amount of contribution 供款数额
n"Z |e tZ4 amount of indebtedness 负债款额
Y{+3}drJE amount of principal of the loan 贷款本金额
9`Vc amount of rates chargeable 应征差饷数额
jT-<IJh!o amount of share capital 股本额
V{ |[ oIp amount of sums assured 承保款额
>
c:Zx! amount of variation 变动幅度
x*q35K^PE amount of vote 拨款数额
V:Mk)8Gf| amount payable 应付款额
`tVy_/3(9 amount receivable 应收款额
UP8{5fx ' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U=QA e analysis 分析
WFDCPQ@ ancillary risk 附属风险
7&|6KN}c annual account 周年帐目；周年帐目报表；年度决算；年结
<u0,Fp annual accounting date 年结日期
eGvOA\y: annual allowance 每年免税额；年积金；年度津贴；年津
:tbd,Uo annual balance 年度余额
2(+P[( N1, annual disposable income 每年可动用收入
r6
}_H?j annual estimates 周年预算
h.}u?{ annual fee 年费
(w$'o*z;( annual general meeting 周年大会
;==j|/ERe annual growth rate 年增率；每年增长率
JD lBVZ! annual long-term supplement 长期个案每年补助金
Y0Rg Jn annual pensionable emolument 可供计算退休金的年薪
T5e^J" annual report 年报
W;TJenv Annual Report on the Consumer Price Index 《消费物价指数年报》
H1&RI4XC annual return 周年报表；周年申报表；每年报税表格
[.-a$J[4+F Annual Return Rules 《周年报表规则》
X=,6d9, annual review of consumer prices 每年消费物价回顾
.iT4- annual roll-forward basis 逐年延展方式
&S-er{]] annual salary 年薪
;4 kT?3$l annual statement 年度报表；年度决算表
g~)3WfC$[ 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
Nw pS)6<- annuitant 年金受益人
ti2 annuity 年金
V.VJc x annuity contract 年金合约
!*vBW/ annuity on human life 人寿年金
vD26;S.y[a antecedent debt 先前的债项
X"<|Z]w ante-dated cheque 倒填日期支票
Ep ">v>" anticipated expenditure 预期开支
Uk'U?9O anticipated net profit 预期纯利
}_%P6 anticipated revenue 预期收入
"+h/-2rA anti-inflation measure 反通货膨胀措施
Pm?B
9S anti-inflationary stance 反通货膨胀立场
|^K jz{ apparent deficit 表面赤字
wS$46M< apparent financial solvency 表面偿债能力
8xTix1u0 apparent partner 表面合伙人
28 UV DG1? application for personal assessment 个人入息课税申请书
A*i_|]Q application of fund 资金应用
sE9Ckc5 application to release as liquidator and to destruct the books of accounts and documents
*eGM7o*\X 申请免除清盘人职务及毁灭帐簿与文件
8x{Hg9 appointed actuary 委任精算师
BIfi:7I;Q appointed auditor 委任核数师；委任审计师
CDCC1B G" appointed trustee 委任的受托人
G Y-M.|% appointer 委任人
RxG^ apportioned pro rata 按比例分摊
z<<Tk.65 apportionment 分配；分摊
vr4S9`, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ue7 6py9 apportionment formula 分摊方程式
; k}H(QI apportionment of estate duty 遗产税的分摊
~L'nz quF appraisal 估价；评估
f#OQ (WTJE appreciable growth 可观增长
?\ Q0kr.T% appreciable impact 显着影响
GV6mzD@ < appreciable increase 可观增长
q-IWRb0j%a appreciation 增值；升值
v8'5pLt" appreciation against other currencies 相对其他货币升值
>S.91!x appreciation of the exchange value of Hong Kong dollar 港元汇值上升
= DMbz`t appreciation tax 增值税
KyLp?!|> appropriation 拨款；拨用；拨付
MZ ~.(& appropriation account 拨款帐目
M[s\E4l:t Appropriation Bill 拨款法案
d+5:Qrr appropriation-in-aid system 补助拨款办法
Kz[BB@[ approved assets 核准资产
#{,h@g}W approved basket stock 认可一篮子证券
# ZTLrq5b approved budget 核准预算
_]o5R7[MQ approved charitable donation 认可慈善捐款
rBfg*r` ) approved charitable institution 认可慈善机构
x+:zq<0| approved currency 核准货币；认可货币
Kv?;cu! approved estimates 核准预算
@a(oB. i approved estimates of expenditure 核准开支预算
t?3BCm$Mi approved overseas insurer 核准海外保险人
?D=8 {!R3 approved overseas trust company 核准海外信托公司
gp/YjUH7k8 approved pooled investment fund 核准汇集投资基金
n(R_#,Hs approved provident fund scheme 认可公积金计划
sF ElD
]| approved provision 核准拨款
m&Sp1=*Ejy approved redeemable share 核准可赎回股份
@q)E=G1<o0 approved regional stock 认可地区性证券
JIV8q HC approved retirement scheme 认可退休金计划
XKSX#cia approved subordinated loan 核准附属贷款
q%S8\bt arbitrage 套戥；套汇；套利
!<r8~ A3!( arbitrageur 套戥者；套汇者
[H^ X"D arbitrary amount 临时款项
_}ele+ arrangement 措施；安排；协定
{D, RU8& arrears 欠款
l% <c6 ; arrears of pay 欠付薪酬
6LM9e0 oxy arrears of revenue 逾期未收税款；逾期未收的帐项
9v~5qv; articles of association 组织章程；组织细则；组织章程细则
8 u:2,l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
61:9(*4~!F ascertainment of profit 确定利润
C3.=GRg~l "Asia Clear" “亚洲结算系统”
7$_
:sJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7I3 :u+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Jck"Ks Asian Development Fund [ADF] 亚洲发展基金
VDiOO Asian dollar bond 亚洲美元债券
DL4iXULNY Asian dollar market 亚洲美元市场
<V
S2]13 Asian dollar rate 亚洲美元利率
voh^|(:(TH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$1e pf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6~@5X}^<0 asked price 沽盘；喊价；索价；卖方报价
usH%dzKK assessable income 应评税入息
5"gL.Ez assessable loss 应评税亏损
rzT{-DZB[4 assessable profit 应评税利润
kM`7EPk assessable value 应评税值
CQ1 8%w6 assessed profit 估定利润
Ja [#[BJ? assessed value 经评估价值
*"T+G*~ assessment 评税；评定；估价；评税单
{US>)I assessment number 评税编号；估价编号
!*bdG(pK assessment of additional tax 补加税评税
oHsP?%U assessment of performance 业绩评估；实绩评价
OjATSmZ@@ Assessor 评税主任
o? \Gm asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
tJm{I)G assets accretion 资产增值
4)nt$fW assets and liabilities 资产与负债
7d9Z/J@> assets betterment statement 资产递增表；资产改进表
(hsZ assets lending 实物放款；有抵押贷款
]]y[t|6 assets of the company passing on the death 死者去世时转移的公司资产
PbN3;c3 assets pledged as security for liabilities 用作负债抵押的资产
hBy*09Sv assets portfolio 资产投资组合
,qu:< assets price 资产价格
s41adw > assets quality 资产质素
]-Lruq# assets realization 资产变现
}!B. K^@) assets refinancing arrangement 资产再集资安排
y5%5O xB assets securitization 资产证券化
m1y `v" assets situated outside Hong Kong 在香港以外地方的资产
+{*)}[w{x assets stripping 削减资产；拆卖资产
qc&jd assets value 资产值
4if\5 P:j assignee 承让人
nx$bM( . assignment 转让；转让书；转让契
?Cc :) assignment of interest 权益转让
3 ):?ZCw7y assignment of letters patent and trade mark 专利证书及商标转让
^O \q3HA_4 assignment of property 物业转让；物业转让书
:D 4];d>1 assignment right 转让权
8]]@S"ZM,\ assignor 转让人
5Pqt_ZWy associate 有联系的人；有关连人士；相联者；合伙人；联系人
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(85rp/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H &fTh associate member 附属会员
nl9 kYE
[ associated body corporate 相联法人团体
[yF^IlSs associated company 相联公司；联属公司
:`5;nl63 associated corporation 相联法团
|0]YA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dk:xn X% 公认会计师公会〔英国〕
rXDJ:NP Association of Futures Exchange Brokers 香港期货经纪协会
@ExLh9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zzE ]M}s association of underwriters 承保人组织
y($EK(cb assumption of control 接管
3P`WPph assurance 担保；保险；转易；转易书
s9 &)Fv-#V assurance of interest 权益的转易
tNB%eb{ at 19XX price 按一九ＸＸ年价格计算
=h7[E./U1 at a discount 按赔价计算；按贴水价格计算；打折扣
|?yE ^$a at a premium 按溢价计算；按升水价格计算
xD^w TtT at call 通知付款；按通知
)@,N7Y1h at constant market price 按固定市价计算
I ywiCMjH at constant price 按固定价格计算
V8T#NJ at cost 按成本计算
S*s:4uf at current market price 按当时市价计算；按现时市价计算
J@gm@ jLc at current price 按当时价格计算；按现时价格计算
K4Y' B
o4 at factor cost 按要素成本计算；按生产要素成本计算
$E @ouX? at money-of-the-day price 按付款当日价格计算
jJ<;2e~OW at or better 按指定或较佳价位〔买卖指令〕
!G[f[u 4Zg at par 按面值计算；平价
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at sight 见票即付
Cy6%S).c at the close 按收市盘
wBE7Bv45 at the opening 按开市盘
bw0 20@O* attestation 见证；见证条款
7?,7TR2Ny at-the-money option 平价期权
Nuo^+z
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~W3 :xnBEk attornment 新拥有人承认书
;/R kM S attributable profit 可归属利润
LS{bg.e attributable share value 可归属股份价值
0W_mCV Auckland Stock Exchange 奥克兰证券交易所
X*)?LxTj auction 拍卖
'9"%@AFxZ auctioneer 拍卖商
{=q EBbM audit 审计；核数
[bsXF# Audit Commission 审计署
wePI*."] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`ReGnT[ 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〕
9p4%8WhJ audit review 帐目审查
},v&r kwR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]d^ k4 d audited account 审计帐目；经审计的帐目
V&g)m.d:n audited annual account 经审计的周年帐目
G LoiH#R audited balance sheet 经审计的资产负债表
D/c g7 auditor 核数师；核数主任；审计师
*h:D|4oJ( auditor's certificate 核数师证明书；审计师证明书
^glX1 ) auditor's report 核数师报告；审计师报告
OgQntj:%lN Aussie bond 澳元债券
9lKRL'QR austerity budget 紧缩预算
}|SIHz!R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"% SX@ Australia All Ordinaries Index 澳洲所有普通股票指数
w"BIv9N Australian Dollar [AUD] 澳元
t@6w$5:} Australian Options Market 澳大利亚期权市场
*.:! Ax Australian Securities Commission 澳洲证券事务监察委员会
1y 1_6TZ+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q7L)f71i Australian Stock Exchange 澳大利亚证券交易所
pL8H8kn Austrian Schilling [ATS] 奥地利先令
~Po\ En authentication 认证；鉴证
" cNg : authority to purchase 委托购买证；委购书
WejyYqr34- authorization 认可；核准；授权；授权书
k~{Fnkt authorization by direction 指示授权
$.``OxJk% authorization by instruction 指令授权
\zBd<H4S: authorization by warrant 令状授权
KM 5jl9Vv authorization of unit trust 单位信托的认可
'frWu6]<
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q ?(A!1(u authorized capital 法定资本
' 4,y authorized clerk 出市员
hN[X 1* authorized dealer 认可交易商
*B %y`cj| authorized financial institution 认可财务机构
zf`5>h| authorized fund 认可基金
Z>X9J(= authorized fund house 获授权的基金公司；认可基金公司
uW )
\, authorized institution 认可机构
v: giZxR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!;TR2Zcn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lK "' n LL authorized insurer 获授权保险人；获认可承保人
gAj0ukX5 authorized investment 特准投资项目
tB]`Hj authorized person 获授权人
:-(U%`a[ authorized representative 获授权代表
s%5Uj } authorized share capital 法定股本
l +|1G automated quotation system 自动报价系统
cW=Qh-`jU; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
DE'Xq6#PK 自动交易系统〔香港期货交易所有限公司〕
3'.!
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HJc<Gwm automatic adjustment system 自动调整系统
fn3*2 Automatic Clearing House 自动票据交换所
Ob7zu"zr automatic exchange rates accumulation system 自动化汇率累集系统
L^6"' # Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1X [ 73 automatic teller machine [ATM] 自动柜员机
6BUBk>A` autopay 自动转帐
zMbfV%b available assets 可用资产
UP}feN available fiscal reserve 现存财政储备
3(MoXA* available profit 可用利润
2XzF k_6H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$K`_
K#A average 平均；平均数；海损
H3!,d`D.N average basic salary 平均基本薪金
3(aRs?/ O average consumer expenditure 平均消费开支；一般消费开支
o1
jk= average cost 平均成本
, <7" K& average cost of land production 增辟土地平均成本
<_=JMA5 average daily turnover 平均每日成交额
G}182"#4 average daily wage rate 平均每日工资率
C\y[&egww average expenditure pattern 平均开支模式
2=jd;2~ average growth rate 平均增长率
kZJt ~} average net fixed assets 固定资产平均净值
43 +EX.c average of relatives 相对价格平均数
f#*h^91x average price 平均价格
f;e_04K average propensity to consume 平均消费倾向；一般消费倾向
:x8Jy4L average propensity to save 平均储蓄倾向；一般储蓄倾向
=g/4{IL % average rate 平均率
:8](&B68gE average revenue 平均收入；平均收益
@m5O{[euj< average stock 平均库存；平均存货
(}9cD^F0n average yearly rent 平均年租
$$k7_rs avoidance of double taxation 避免双重课税
r5D jCV" avoidance of tax 避税
