A:
$`0,N_C<} A share Ａ股；甲类股份
q9InO]s&~= abatement of tax 减税；减扣免税额
BZXee>3" ABN AMRO Bank N.V. 荷兰银行
Pmr'W\aIR above-the-line expenditure 线上项目支出；经常预算支出
'9<8<d7? above-the-line receipt 线上项目收入；经常预算收入
r4K%dx-t ABSA Asia Limited 南非联合亚洲有限公司
HyYJ"54 absolute change 绝对数值变更
,5 3`t absolute expenditure 实际开支
j0 Os]a absolute guideline figure 绝对准则数字
19oyoi" absolute interest 绝对权益
aSHN*tP%y absolute order of discharge 绝对破产解除令
7.n\a@I/ absolute profit margin 绝对利润幅度
w&]$!g4 absolute value 实值；绝对值
`7V1 F.\ absolutely vested interest 绝对既得权益
H{EZ} *{M4 absorbed cost 已吸收成本；已分摊成本
.uN(44^ +x absorption 吸收；分摊；合并
uLI ;_, /: absorption rate 吸收率；摊配率；分摊率
JZ-64OT ACB Finance Limited 亚洲商业财务有限公司
?"?AH/E D acceptable form of reciprocity 合理的互惠条件
'C:i5?zh(q acceptable rate 适当利率；适当汇率
Rx.5;2 m acceptance agreement 承兑协议
As tu M] acceptance for honour 参加承兑
7W&XcF acceptor 承兑人；接受人；受票人
#X'su`+ acceptor for honour 参加承兑人
3qV\XC+ accident insurance 意外保险
37M,Os1( Accident Insurance Association of Hong Kong 香港意外保险公会
']OT7)_ accident insurance scheme 意外保险计划
Hf30ve} accident year basis 意外年度基准
*Id[6Z accommodation 通融；贷款
RgM=g8}M accommodation bill 通融票据；空头票据
@|'9nPern accommodation party 汇票代发人
kKC]
n account balance 帐户余额；帐户结余
EgzdRB\Cf account book 帐簿
{sq:vu@NC account collected in advance 预收款项
a/%qn-i|p account current book 往来帐簿
s,Fts 3+ account of after-acquired property 事后取得的财产报告
$V/K e account of defaulter 拖欠帐目
L}g#h+GP[ account payable 应付帐款
wW<u)|>ye account payee only [A/C payee only] 只可转帐；存入收款人帐户
uX1{K%^<TW account receivable 应收帐款
n1'i!NWt account receivable report 应收帐款报表
2:yXeSeA account statement 结单；帐单；会计财务报表
X1V~.k vt) account title 帐户名称；会计科目
h OdU% accountant's report 会计师报告
a785xSUV Accountant's Report Rules 会计师报告规则
Wm)I d_ accounting and auditing procedure 会计与审计程序；会计与核数程序
I: MrX Accounting Arrangements 《会计安排》
Un5 AStG accounting basis 会计基础
Ak O-PL accounting by Official Receiver 破产管理署署长呈交的帐目
&{q'$oF Accounting Circular 《会计通告》
}XCh>LvX accounting class 会计类别
r.=.,R accounting date 记帐日期；会计结算日期
cnG> EG accounting for money 款项核算
Sm|TDH Accounting Officer 会计主任
$ !\L6;: accounting period 会计报告期；会计期
n+v v
% accounting policy 会计政策；会计方针
-Wre4 ^,v accounting practice 会计惯例
7.kH="@ accounting principle 会计准则
$8 [JL \ accounting record 会计记录
C 8d9 (u accounting report 会计报告
PdRDUG{Jy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rj1%IzaXU^ Accounting Society of China 中国会计学会
|0_5iFAB| accounting statement 会计报表
E?Qg'|+_ accounting system 会计制度；会计系统
YnCuF0> accounting transaction 会计事项；帐务交易
lf R}cx accounting treatment 会计处理
`s d
H
q accounting year 会计年度
V*@&<x"E accretion 增值；添加
ZHj7^y@P accrual 应计项目；应累算数目
@TzUc E accrual basis 应计制；权责发生制
zMO xJ accrual basis accounting 应计制会计；权责发生制会计
'68#7Hs. accrue 应累算；应计
;^)4u accrued benefit 应累算利益
;L% \[H>G accrued charges 应计费用
=xb/zu( accrued cumulative preference share dividend 应累算的累积优先股股息
IiX2O(*ZE accrued expenses 应累算费用
`)BZk[64 accrued interest payable 应付利息；应计未付利息
9wdX#=I accrued interest receivable 应收利息；应计未收利息
t0^)Q$ accrued right 累算权益
IZd~Am3f accruing profit 应累算的利润
sLK$H|%>m accumulated fiscal reserve 累积财政储备
Kc>Rd accumulated profit 累积利润；滚存溢利
\vW '\} accumulated reserve 累积储备
VArMFP)cz accumulation of surplus income 累积收益盈余
)"E1/$*k acquired assets 既得资产
cf%2A1I2W acquisition 收购；购置；取得
zYftgH_o acquisition cost 购置成本
#!r>3W& acquisition expenses 购置费用
FIQHs"#T acquisition of 100% interest 收购全部股权
(^<skx> acquisition of control 取得控制权
=#&+w[4?&. acquisition of fixed assets 购置固定资产
N)KN!! acquisition of shell “买壳”
kn&BGYt acquisition price 收购价
;YB k.}
% act of God 天灾
9h6siK(F acting partner 执事合伙人
4NI b_E0 active market 买卖活跃的市场；交投畅旺的市场；旺市
aq(i^d active partner 积极参与的合伙人
Kzwe36O;? active trading 交投活跃
xBqZ:
BQ actual circulation 实际流通
U\[b qw actual cost 实际成本
4'N 4,3d$ actual expenditure 实际开支；实际支出
_+%p!!
actual income 实际入息；实际收入；实际收益
T[J 8zL O actual market 现货市场
"VMb1Zhf actual price 现货价；实际价格
ykxAm\O actual profit 实际利润
I.%EYAai actual quotation 实盘；实际价位；实际报价
U1|{7.R actual year basis 按实际年度计算
?U2 'L 2y actuals 实货
Ir5E*op7D actuarial investigation 精算调查
SzUH6|=.R= actuarial principle 精算原则
1XHE:0!dQ actuarial report 精算师报告
wV4M P1c$ Actuarial Society of Hong Kong 香港精算学会
Nfmr5MU_ actuarial valuation 精算师估值
_) UnHp_^ actuary 精算师
un)PW&~E ad referendum agreement 暂定协议；有待覆核的协定
UGoB7TEfn ad valorem duty 从价税；按值征税
#"[EVF0%1D ad valorem duty system 从价税制
P|;f>*^Y ad valorem fee 从价费
R~RE21kAc ad valorem tariff 从价关税
OA[fQH#{lX additional allowance 额外免税额
5`::#[ additional amount for unexpired risk 未过期风险的额外款额
* C*aH6* additional assessable profit 补加应评税利润
D28> e additional assessment 补加评税
q$}gQ9'z' additional commitment 额外承担
*nV"X0& additional commitment vote 额外承担拨款
O M@z5UP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$ao7pvU6 additional dependent parent allowance 供养父母额外免税额
NezE]'} additional provision 额外拨款
MK!Aq^Jz additional stamp duty 附加印花税
L#!m|_M z additional tax 补加税罚款；补加税款
}%0X7' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_gl1Qtv@rf adjudged bankrupt 被裁定破产
r( zn1;zl adjudicated bankrupt 裁定破产人
t&_X{!1X"w adjudication fee 裁定费；评定印花税额手续费；评估契据费
FY/F}C,o adjudication of bankruptcy 裁定破产；宣告破产
U8<C4 adjudication of insolvency 裁定无力偿还债务
s/P+?8'9 adjusted actual 经调整的实数；调整后的实数
`9|Uu#x adjusted current assets 经调整的流动资产；调整后的流动资产
H9WXp& adjusted figure 经调整的数字；调整后的数额
qGP} adjusted liabilities 经调整的负债；调整后的负债
I(Vg adjusted loss 经调整的亏损；调整后的亏损
<."
@H<-`* 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
&@D\4b,?nm adjusted profit 经调整的利润；调整后的利润
z<9Llew^e adjusted surplus 经调整的盈余额；调整后的盈余额
'7.4! I0' adjusted value 经调整的价值；调整后的价值
( F4 c0 adjustment 调整；修订；理算〔保险〕
v:NQrN adjustment centre 调剂中心
g) IW9q2 adjustment lag 调整过程的时间差距；调整时差
h)z2#qfc adjustment mechanism 调整机制
#E_<}o adjustment of loss 亏损调整
oZi{v]4 adjustment process 调整过程；调整程序
U/h@Q\~U adjustment range 调整幅度
Qp>Z&LvC5 administered exchange rate 受管制汇率
D|'[ [= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,z> w^_ administration expenses 行政费用
BUyKiMW 49 administration fee 手续费；行政费
mR8tW"Z2 administration in bankruptcy 破产管理
yI%q3lB}^ administration order 遗产管理令
3XNk*Y[5 administrator 管理人；遗产管理人
&{ZUY3 administrator of the estate 遗产管理人
:b;`.`@KL_ admission of debt 债项承认书
zqp>Xw admission of proof 接纳债权证明
^^*Ia'9 advance 放贷款项；垫付款项；预支款项；预付款项
ZM [Z9/S8 advance account 暂支帐目；预付款帐户
ciF qj3JS advance compensation 预付补偿金
r5N H* \Q advance from shareholder 股东垫款
} $(\,SzW advance pending reimbursement 预支以待日后付还
BW"24JhF" advanced economy 先进经济体系
x]t$Zb/Uxa advancement 预付；预付财产
6S0Gjekr advances warrant 垫款令
<@Y`RqV + advancing 贷出
eAG)+b adverse balance 逆差
v D(:?M adverse exchange 逆汇
+ 7wMM#z advertisement addressed to shareholders 在报章刊登的致股东通告
p+b$jKWQ advice for collection 托收通知书
Q2*
~9QkU advice of drawing 提款通知书；汇票通知书
SEH[6W3 advice of payment 付款通知
goJ'z|)) Advisory Committee [Securities and Futures Commission]
(] zi; 谘询委员会〔证券及期货事务监察委员会〕
-oB=7+g Advisory Committee on Diversification 经济多元化谘询委员会
@0 [^SU? affidavit 誓章；遗产申报誓章
z :u)@>6D1 affidavit of no receipt 述明无收款的誓章
wNmC 1HOh affiliate 联号；联营公司；附属公司
kr-5O 0tmf affiliated company 附属公司；联号；联营公司
F e.90) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[ B*r{ affordability 负担能力
Z EvK African Development Bank [AfDB] 非洲开发银行
)g KC}_h= after-acquired property 事后取得的财产
)RQ QhB after-hours dealing 市后交易
>B;KpO"+m after-tax profit 税后盈利；税后利润；税后溢利
0;hn;(V]" agency agreement 代理协议
UKPr[ agency expenses 代理机构的开支
$KlaZ>D h agency fee 代理费
d$Y_vX< Agency Law 《代理法》
(;-_j / agent 代理人；承销人
v 7%}ey[ agent of company 公司代理人
J|<C;[du> agent's fee 代理人费；经纪费
'6L@l aggregate 总计；总数；总体数字
;WhRDmT aggregate amount 总款额；总额
(*AJ6BQWa aggregate assets and liabilities 总体资产与负债
Ty7)j]b"zl aggregate at constant price 按固定价格计算的总体数字
,qNbo
11 aggregate demand 总需求
</aQ aggregate gross position 总持仓量
2IGU{&s aggregate limit 总限额
s d = bw aggregate of salaries tax 合计薪俸税
m) Wq *&,o aggregate performance 总体表现；总体业绩
}c>vk aggregate supply 总体供应
>P//]n n aggregate surplus 总盈余
jB l$r{L aggregate total 整体总额
@#;*e] 1a aggregate value 总值；合计价值
\C4 wWh-A aggregated basis 合计基准
<2~DI0pp( aggregated net chargeable income 合计应课税入息实额
<qEBF`XP = aggregation 合并计算；合计；总和
:[0 )Uu{ aggregation of incomes of husband and wife 夫妇入息合并计算
9~jS_Y)" aggregation of property 财产的总和
m;L 3c(r. agio 差价；贴水
7xYz9r)w` 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 }G{9M^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6~x a^3G: 《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》
t D4-Llj6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I&<'A [vHl 《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》
@.`k2lxGd~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'( g;nU< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m_,Jbf agreement for a settlement 授产协议
5u3KL
A agreement for assignment 转让协议
?Mn~XN4F_ agreement for sale 售卖协议；买卖协议
{dn:1IcN agreement for sale and purchase 买卖协议
l}&2A*c. agreement for the payment of interest 支付利息协议
M0OIcMTv agreement for the repayment of money 还款协议
k4E9=y ? agreement of reinsurance 再保险协议
,s2C)bb- Agricultural Bank of China 中国农业银行
Kf_xKW )^ air passenger departure tax 飞机乘客离境税
7PBE( d%m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\,r* -jr airport tax 机场税
0j 8`M"6 alcohol duty 酒精税
afzx?ekdF alienation 让与；让渡；转让
?e,:x ]\L alimony 生活费；赡养费
>y(lo Ml All Ordinaries Index [AOI] 所有普通股指数
1b 2 all risks 全险；综合险
= E^/gc%X All Sales Record for Stock Market 《股票市场成交报告》
I5`>XfO) Allied Capital Resources Limited 新联财务有限公司
Wh~,?}laj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5)5yH bS allocation letter 拨款信件
8si{|*;hL allocation of fund 分配款项；预留款项
VT=gb/W6)a allocation of profit 利润分配；溢利分配
PsD)]V9%: allocation warrant 拨款令
t)rPXvx}! allotment 分配；配股
0W Yu5| allotment notice 股份配售通知；配股通知
'2|P- /jU allotment of shares 股份分配
Mc!LC
.8 allowable 可获宽免；免税的
(U_HX2f allowable business loss 可扣除的营业亏损
yK$aVK" allowable expenses 可扣税的支出
b#R$P]dr= allowance 免税额；津贴；备抵；准备金
gsl_a W! allowance for debts 债项的免税额
1LAd5X allowance for depreciation by wear and tear 耗损折旧免税额
"fUNrhCx allowance for funeral expenses 殡殓费的免税额
0,Ib74N'w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.yFO]
r1aL allowance for repairs and outgoings 修葺及支出方面的免税额
KWAd~8,mk allowance to debtor 给债务人的津贴
oe0YxSauL alteration of capital 资本更改
Q]3]Z/i alternate trustee 候补受托人
=1'WZp}D5 amalgamation 合并
bf {_U%` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9)o@d`*
ambit of charges 征税范围；收费范围
FK`:eP{ amended valuation 经修订的估值
zmL
VFGn S American Commodities Exchange 美国商品交易所
YMU""/( American Express Bank Limited 美国运通银行
NJV kn~< American Stock Exchange 美国证券交易所
Q
w - z amortization 摊销
$R+gA{49% amount due from banks 存放银行同业的款项
#
, eC&X45 amount due from banks abroad 存放海外银行同业的款项
" Up(Vj@ amount due from holding companies 控股公司欠款
u3E =r amount due from local banks 存放本港银行同业的款项
<5P*u Z amount due to banks 银行同业的存款
5h0Hk<N amount due to banks abroad 海外银行同业的存款
5X>~3 9(r amount due to holding companies 控股公司存款
\NEk B&^n amount due to local banks 本港银行同业的存款
)+=Kh$VbS amount due to outport banks 外埠银行同业的存款
Z @ef2y; amount for note issue 发行纸币的款额
;[[ 6[i amount of bond 担保契据的款额
8#- Nx]VM amount of consideration 代价款额
uXL Z!LJo amount of contribution 供款数额
('$*QC.M amount of indebtedness 负债款额
_ qwf3Q@ amount of principal of the loan 贷款本金额
*N:0L, 8 amount of rates chargeable 应征差饷数额
B3u/
y amount of share capital 股本额
` aF8|tc_ amount of sums assured 承保款额
2oRwDg&7| amount of variation 变动幅度
z!18Jh amount of vote 拨款数额
nZ ( wfNk amount payable 应付款额
TW70z]B amount receivable 应收款额
[{Q$$aV1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+"bi]^\z analysis 分析
qswC> Gi ancillary risk 附属风险
z@pa;_ annual account 周年帐目；周年帐目报表；年度决算；年结
ZkQ6~cM annual accounting date 年结日期
23`salLclG annual allowance 每年免税额；年积金；年度津贴；年津
r<Cr)%z! annual balance 年度余额
j(]O$" " annual disposable income 每年可动用收入
%*wEzvt * annual estimates 周年预算
H W,v " annual fee 年费
_nEVmz!zg annual general meeting 周年大会
;134$7!Y annual growth rate 年增率；每年增长率
:FtV~^Z annual long-term supplement 长期个案每年补助金
+zq"dj_ annual pensionable emolument 可供计算退休金的年薪
U{LS_VI~ annual report 年报
aNNR w(0/ Annual Report on the Consumer Price Index 《消费物价指数年报》
y'I
m/{9U annual return 周年报表；周年申报表；每年报税表格
%#eQN
~ Annual Return Rules 《周年报表规则》
A'b$X1h annual review of consumer prices 每年消费物价回顾
Kg2Du'WQ^ annual roll-forward basis 逐年延展方式
c00rq ~<K annual salary 年薪
W[
W)q%[) annual statement 年度报表；年度决算表
,|>>z#Rr(n 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
JtxVF !v annuitant 年金受益人
B8n[ E annuity 年金
N5ZO pRH{ annuity contract 年金合约
1_v\G annuity on human life 人寿年金
rqdN %=C antecedent debt 先前的债项
vNuws_ ante-dated cheque 倒填日期支票
q5-i =lw anticipated expenditure 预期开支
@x a$two anticipated net profit 预期纯利
W6i9mER- anticipated revenue 预期收入
!G0Mg; , anti-inflation measure 反通货膨胀措施
VwZ~ntk anti-inflationary stance 反通货膨胀立场
VNIl%9:-l apparent deficit 表面赤字
Q^nf D
apparent financial solvency 表面偿债能力
cfa1"u""e apparent partner 表面合伙人
F ]Zg application for personal assessment 个人入息课税申请书
y R l application of fund 资金应用
6
R})KIG application to release as liquidator and to destruct the books of accounts and documents
U` HY
eJ 申请免除清盘人职务及毁灭帐簿与文件
hfyU} `]
appointed actuary 委任精算师
B a|}$jo appointed auditor 委任核数师；委任审计师
` BG>%# appointed trustee 委任的受托人
N[Ei% I appointer 委任人
US"g>WLwJ apportioned pro rata 按比例分摊
OY:rcGc`t apportionment 分配；分摊
B@i%B+qCLv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nGYi mRYO apportionment formula 分摊方程式
Fb8d= Zc apportionment of estate duty 遗产税的分摊
kh2TD xa& appraisal 估价；评估
PsXCpyY!s appreciable growth 可观增长
4
l-Urn Z appreciable impact 显着影响
Tq? Ai_
appreciable increase 可观增长
~wv$uL8y appreciation 增值；升值
$ L6R,%c appreciation against other currencies 相对其他货币升值
5V =mj+X? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
r~ f;g9I appreciation tax 增值税
V@-Q&K# appropriation 拨款；拨用；拨付
xsJXf @ appropriation account 拨款帐目
6vE#$(n#a& Appropriation Bill 拨款法案
UdM2!f appropriation-in-aid system 补助拨款办法
./Ek+p*96H approved assets 核准资产
#G F.M,O/h approved basket stock 认可一篮子证券
0 D
'^: approved budget 核准预算
_8 0L/92 approved charitable donation 认可慈善捐款
:H m'o} approved charitable institution 认可慈善机构
Xo~q}(ze^ approved currency 核准货币；认可货币
0+@:f^3]! approved estimates 核准预算
-aok ]w
m approved estimates of expenditure 核准开支预算
4W*o:Y! approved overseas insurer 核准海外保险人
'b}RFzEn approved overseas trust company 核准海外信托公司
/NCN wAj7 approved pooled investment fund 核准汇集投资基金
GP hhg approved provident fund scheme 认可公积金计划
l7^^Mnk C approved provision 核准拨款
8zj&e8&v approved redeemable share 核准可赎回股份
5 D^#6h 4 approved regional stock 认可地区性证券
l/z v > approved retirement scheme 认可退休金计划
Y)5O %@Rl approved subordinated loan 核准附属贷款
la-:"gKC arbitrage 套戥；套汇；套利
Y3&,U arbitrageur 套戥者；套汇者
[Tbnfst arbitrary amount 临时款项
,&S 0/j arrangement 措施；安排；协定
fK+E5~vQ arrears 欠款
9cP{u$ arrears of pay 欠付薪酬
Q*ELMib arrears of revenue 逾期未收税款；逾期未收的帐项
w->Y92q] articles of association 组织章程；组织细则；组织章程细则
,
ftJw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s=jYQ5nv ascertainment of profit 确定利润
$9Bzq_! "Asia Clear" “亚洲结算系统”
vCJa%} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ny1O- `!1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZlMT) ~fM& Asian Development Fund [ADF] 亚洲发展基金
n~|?)EL Asian dollar bond 亚洲美元债券
2 A!*8w Asian dollar market 亚洲美元市场
;NdH]a { Asian dollar rate 亚洲美元利率
}k%6X@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<Y?Z& rNb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mR@d4 (:J? asked price 沽盘；喊价；索价；卖方报价
-# T%* assessable income 应评税入息
DH+kp$,} assessable loss 应评税亏损
zs
I?X>4 assessable profit 应评税利润
(ub(0 h0j assessable value 应评税值
Il&7n_ H assessed profit 估定利润
dG5jhkPX assessed value 经评估价值
`Tyd1!~ assessment 评税；评定；估价；评税单
nTr ]NBR assessment number 评税编号；估价编号
M3@qhEf?vk assessment of additional tax 补加税评税
s <!G2~T assessment of performance 业绩评估；实绩评价
Tf]ou5 | Assessor 评税主任
a7ZufB/ asset price bubbles 资产价格泡沫
sZ&|omN asset-backed securities 具资产保证的证券
H(76sE assets accretion 资产增值
]zJO)(d$> assets and liabilities 资产与负债
L{F]uz_[x assets betterment statement 资产递增表；资产改进表
jwE= assets lending 实物放款；有抵押贷款
<Y}m/-sD5 assets of the company passing on the death 死者去世时转移的公司资产
zE$HHY2ovi assets pledged as security for liabilities 用作负债抵押的资产
!P EKMDh assets portfolio 资产投资组合
QA0u T{x90 assets price 资产价格
+39uKOrZ assets quality 资产质素
zM&ro,W assets realization 资产变现
:AztHf?X assets refinancing arrangement 资产再集资安排
rY^uOrR>j* assets securitization 资产证券化
w$f_z*/ assets situated outside Hong Kong 在香港以外地方的资产
HSG Ln906 assets stripping 削减资产；拆卖资产
H6 x assets value 资产值
Y3:HQ0w`| assignee 承让人
W )Y`8&, assignment 转让；转让书；转让契
aXVldt' assignment of interest 权益转让
[=jZP,b&), assignment of letters patent and trade mark 专利证书及商标转让
~210O5^ assignment of property 物业转让；物业转让书
L$OZ]
assignment right 转让权
9 CZ@IFS assignor 转让人
_^GBfM. associate 有联系的人；有关连人士；相联者；合伙人；联系人
/Ls|'2J<$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zu
@|"f^` associate member 附属会员
95@u| #n associated body corporate 相联法人团体
q5e(~@(z<` associated company 相联公司；联属公司
%+j/nA1%S associated corporation 相联法团
N)Q_z9b= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v0 :n:q 公认会计师公会〔英国〕
F=e;[uK\ Association of Futures Exchange Brokers 香港期货经纪协会
-Z ,r\9d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`Ze$Bd\ association of underwriters 承保人组织
JX 5/PCO assumption of control 接管
0$Rn|yqf % assurance 担保；保险；转易；转易书
@~ke=w6&pe assurance of interest 权益的转易
v%*don at 19XX price 按一九ＸＸ年价格计算
]`x+wWe at a discount 按赔价计算；按贴水价格计算；打折扣
q`2d L)E at a premium 按溢价计算；按升水价格计算
\os"w " at call 通知付款；按通知
3<$Ek3X at constant market price 按固定市价计算
o}KVT% } at constant price 按固定价格计算
dE,E,tv at cost 按成本计算
%4!^AA% at current market price 按当时市价计算；按现时市价计算
#*CMf.OCh at current price 按当时价格计算；按现时价格计算
^ ei[1 # at factor cost 按要素成本计算；按生产要素成本计算
S5>ztK.e at money-of-the-day price 按付款当日价格计算
sd%) g<t at or better 按指定或较佳价位〔买卖指令〕
J{\U w].|0 at par 按面值计算；平价
q6-o!>dLQ at sight 见票即付
A? B + at the close 按收市盘
hIqU idJod at the opening 按开市盘
N80ogio_Tk attestation 见证；见证条款
AA,/AKikd at-the-money option 平价期权
5"57F88Y1 attorney 受权人；受托代表人
+5|k#'%5 attornment 新拥有人承认书
PV~D; attributable profit 可归属利润
cb )7$S attributable share value 可归属股份价值
,iao56`E Auckland Stock Exchange 奥克兰证券交易所
|-S!)iG1V auction 拍卖
[nV BnB auctioneer 拍卖商
[#@lsI audit 审计；核数
qtAt=` s Audit Commission 审计署
~Oq
_lM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7M~ /
q. 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〕
?C fQwY#N audit review 帐目审查
}W 5ks-L6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>&+V[s rfD audited account 审计帐目；经审计的帐目
Qm3F=*)d audited annual account 经审计的周年帐目
B6IKD audited balance sheet 经审计的资产负债表
nm<VcCc auditor 核数师；核数主任；审计师
AzJ;E tR auditor's certificate 核数师证明书；审计师证明书
|X>'W" Mn auditor's report 核数师报告；审计师报告
$<)]~* *K Aussie bond 澳元债券
hq {{XQ austerity budget 紧缩预算
zL+t&P[\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8=Oym~ Australia All Ordinaries Index 澳洲所有普通股票指数
n^{h@u Australian Dollar [AUD] 澳元
n5"oXpcIx Australian Options Market 澳大利亚期权市场
J7",fb Australian Securities Commission 澳洲证券事务监察委员会
Yu" Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oCkG Australian Stock Exchange 澳大利亚证券交易所
].J;8} Austrian Schilling [ATS] 奥地利先令
fTR6]i; authentication 认证；鉴证
6:%lx G authority to purchase 委托购买证；委购书
) ddJ\: authorization 认可；核准；授权；授权书
R$l-
7YSt authorization by direction 指示授权
bFN/ {^ SB authorization by instruction 指令授权
n7;jME/! authorization by warrant 令状授权
V0>[bzI authorization of unit trust 单位信托的认可
D['J4B authorized agent 指定代理人
)s:kQ~+ authorized capital 法定资本
D
ON.)F authorized clerk 出市员
|LC"1 k authorized dealer 认可交易商
/hqn>t authorized financial institution 认可财务机构
Z_bVCe{ authorized fund 认可基金
Go c*ugR authorized fund house 获授权的基金公司；认可基金公司
%.`u2'^ authorized institution 认可机构
a_S`$(7k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&Cj~D$kDEu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P,m+^, authorized insurer 获授权保险人；获认可承保人
q
6UZ`9&z authorized investment 特准投资项目
&S+*1 <|`K authorized person 获授权人
z6J12tu authorized representative 获授权代表
:35h0;8+ authorized share capital 法定股本
@ a]c I automated quotation system 自动报价系统
3t+{~{Dj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M/.M~/ ~ 自动交易系统〔香港期货交易所有限公司〕
v4Ag~Evcx automatic adjustment mechanism 自动调整机制
{:"<E? + automatic adjustment system 自动调整系统
vzfMME17 Automatic Clearing House 自动票据交换所
25`W"x_ automatic exchange rates accumulation system 自动化汇率累集系统
N}VoO0 I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)! rD&l$tE automatic teller machine [ATM] 自动柜员机
?/MkH0[G = autopay 自动转帐
d m"R0> available assets 可用资产
NvIg,@} available fiscal reserve 现存财政储备
,8Q0AkG available profit 可用利润
QChWy`x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p 2l@6\m\ average 平均；平均数；海损
%fS1g Sf h average basic salary 平均基本薪金
".|8 (Y average consumer expenditure 平均消费开支；一般消费开支
a"xRc average cost 平均成本
eSObOG/ average cost of land production 增辟土地平均成本
VFZyWX@#u average daily turnover 平均每日成交额
Gev\bQa average daily wage rate 平均每日工资率
p#4*:rpq4 average expenditure pattern 平均开支模式
|=:@<0.' average growth rate 平均增长率
X:`=\D average net fixed assets 固定资产平均净值
bQI :N average of relatives 相对价格平均数
]7k:3"wH average price 平均价格
a'Cny(( average propensity to consume 平均消费倾向；一般消费倾向
$H3C/| average propensity to save 平均储蓄倾向；一般储蓄倾向
dkEbP*y Xg average rate 平均率
xzY/$? average revenue 平均收入；平均收益
y_ [VhZ% average stock 平均库存；平均存货
={cM6F}a@ average yearly rent 平均年租
R?lTB3" avoidance of double taxation 避免双重课税
l[5** ?# avoidance of tax 避税
