A:
Xn6#q3;^| A share Ａ股；甲类股份
rbw$=bX} abatement of tax 减税；减扣免税额
25Dl4<-Z ABN AMRO Bank N.V. 荷兰银行
22`^Rsb,6L above-the-line expenditure 线上项目支出；经常预算支出
Gm=qn]c above-the-line receipt 线上项目收入；经常预算收入
9wgB J Jl7 ABSA Asia Limited 南非联合亚洲有限公司
<n2@;` D absolute change 绝对数值变更
8+zW:0"[ absolute expenditure 实际开支
3db{Tcn\@] absolute guideline figure 绝对准则数字
w?Te%/s. absolute interest 绝对权益
V]=22Cxi'~ absolute order of discharge 绝对破产解除令
LW %AZkAx absolute profit margin 绝对利润幅度
:QE5 7 . absolute value 实值；绝对值
{%V(Dd[B6 absolutely vested interest 绝对既得权益
p@m0 Oi,= absorbed cost 已吸收成本；已分摊成本
gq+SM
i= absorption 吸收；分摊；合并
1K72}Gj)ZL absorption rate 吸收率；摊配率；分摊率
@IT[-d ACB Finance Limited 亚洲商业财务有限公司
j]Auun acceptable form of reciprocity 合理的互惠条件
WJShN~ E acceptable rate 适当利率；适当汇率
l& :EKh acceptance agreement 承兑协议
tcD7OC:"6 acceptance for honour 参加承兑
;FPx acceptor 承兑人；接受人；受票人
D JP6Z acceptor for honour 参加承兑人
2;}leZ@U accident insurance 意外保险
N'Gq9A Accident Insurance Association of Hong Kong 香港意外保险公会
XHr*Rs.[= accident insurance scheme 意外保险计划
w+M /VsL accident year basis 意外年度基准
{!"UBALxc accommodation 通融；贷款
*$tXm4
O[ accommodation bill 通融票据；空头票据
3<0b_b accommodation party 汇票代发人
)DSeXS[
e account balance 帐户余额；帐户结余
(`x_MTLL account book 帐簿
6#=jF[ account collected in advance 预收款项
*Rgr4-eS account current book 往来帐簿
H|9t5
account of after-acquired property 事后取得的财产报告
aO6\ e> account of defaulter 拖欠帐目
&qv~)ZM $ account payable 应付帐款
Y0LZbT 3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
IkrB} account receivable 应收帐款
Y-VDi.]W account receivable report 应收帐款报表
]z'&oz account statement 结单；帐单；会计财务报表
=~D? K9o account title 帐户名称；会计科目
iS W2I~PD accountant's report 会计师报告
d
t/AAk6 Accountant's Report Rules 会计师报告规则
0YH5B 5b accounting and auditing procedure 会计与审计程序；会计与核数程序
=7Ln&tZ Accounting Arrangements 《会计安排》
}0'=}BE accounting basis 会计基础
9:j?Jvw$ accounting by Official Receiver 破产管理署署长呈交的帐目
/]0q I Accounting Circular 《会计通告》
]?9*Vr:P^ accounting class 会计类别
7CIN!vrC|1 accounting date 记帐日期；会计结算日期
zj
6I:Q r accounting for money 款项核算
X Xque- Accounting Officer 会计主任
Z}W{ iD{ accounting period 会计报告期；会计期
T(J'p4 accounting policy 会计政策；会计方针
LGP"S5V accounting practice 会计惯例
r $7 . accounting principle 会计准则
&D, Iwq accounting record 会计记录
d?,'$$ aB accounting report 会计报告
xc^@" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
asWk]jjMG Accounting Society of China 中国会计学会
"<,lqIqA; accounting statement 会计报表
N5Js.j>z accounting system 会计制度；会计系统
_&gi4)q accounting transaction 会计事项；帐务交易
z7K{ ,y accounting treatment 会计处理
Q$%apL accounting year 会计年度
C$[d~1t6 accretion 增值；添加
d&AG~,&d| accrual 应计项目；应累算数目
Nx}nOm accrual basis 应计制；权责发生制
=i/Df ? accrual basis accounting 应计制会计；权责发生制会计
{)YbksrJ{ accrue 应累算；应计
@rl5k( accrued benefit 应累算利益
r- 8Awa accrued charges 应计费用
^y+k6bE accrued cumulative preference share dividend 应累算的累积优先股股息
Z,& O8Jelf accrued expenses 应累算费用
|OeyPD# accrued interest payable 应付利息；应计未付利息
_v!7
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$)lkiA&; accrued right 累算权益
KVi6vd gD accruing profit 应累算的利润
?N#I2jxaD accumulated fiscal reserve 累积财政储备
!xs}CxEyA accumulated profit 累积利润；滚存溢利
S% SYvA accumulated reserve 累积储备
Llfl I accumulation of surplus income 累积收益盈余
~7m` p3W@ acquired assets 既得资产
? <?Ogq"< acquisition 收购；购置；取得
XlppA3JON| acquisition cost 购置成本
g~lv/.CnA+ acquisition expenses 购置费用
"?"
: acquisition of 100% interest 收购全部股权
-&+:7t acquisition of control 取得控制权
Cbbdq%ySI acquisition of fixed assets 购置固定资产
~i,d %a acquisition of shell “买壳”
&l(T},-X acquisition price 收购价
7)? C +=,0 act of God 天灾
H2X_W Swm acting partner 执事合伙人
@0 +\:F active market 买卖活跃的市场；交投畅旺的市场；旺市
P1#g{f active partner 积极参与的合伙人
7Cz~nin>7 active trading 交投活跃
26V6Y2X actual circulation 实际流通
T(!1\ TB actual cost 实际成本
*zrT;j G actual expenditure 实际开支；实际支出
m&)/>'W actual income 实际入息；实际收入；实际收益
rH}|~ actual market 现货市场
$LP(\T([ actual price 现货价；实际价格
_i =*0Q actual profit 实际利润
Z{8%Cln actual quotation 实盘；实际价位；实际报价
RdC GK?s actual year basis 按实际年度计算
aDS:8 2GMQ actuals 实货
lrrTeE* actuarial investigation 精算调查
*G"hjc$L actuarial principle 精算原则
X3:1KDVsV actuarial report 精算师报告
"~r<ZG Actuarial Society of Hong Kong 香港精算学会
t]xz7 VQ actuarial valuation 精算师估值
&3vm
@ actuary 精算师
> ,6 ad referendum agreement 暂定协议；有待覆核的协定
Q2CGC + ad valorem duty 从价税；按值征税
d59rq<yI ad valorem duty system 从价税制
K1
f1 T ad valorem fee 从价费
R
iZ)FW ad valorem tariff 从价关税
GT6; I7 additional allowance 额外免税额
j{C~wy!J additional amount for unexpired risk 未过期风险的额外款额
>+O0W)g{o additional assessable profit 补加应评税利润
'}cSBbl&/n additional assessment 补加评税
:ez76oGyc additional commitment 额外承担
[R]V4Hb additional commitment vote 额外承担拨款
ko%mZ0Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F|%PiC,,qO additional dependent parent allowance 供养父母额外免税额
}Qo]~/ additional provision 额外拨款
b9g2mWL\T additional stamp duty 附加印花税
;~3;CijJ8 additional tax 补加税罚款；补加税款
2/SUEnaLy_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2d ts}G adjudged bankrupt 被裁定破产
Q%CrB>|@ adjudicated bankrupt 裁定破产人
Q Xd` P4a adjudication fee 裁定费；评定印花税额手续费；评估契据费
(Mc{nFqS adjudication of bankruptcy 裁定破产；宣告破产
!t % 1G. adjudication of insolvency 裁定无力偿还债务
P| NGAd adjusted actual 经调整的实数；调整后的实数
5BrN
uR$ adjusted current assets 经调整的流动资产；调整后的流动资产
ju2H 0AQ adjusted figure 经调整的数字；调整后的数额
ZayJllaq^ adjusted liabilities 经调整的负债；调整后的负债
|Iy;_8c adjusted loss 经调整的亏损；调整后的亏损
{$S "S j adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
r^k+D<k[7 adjusted profit 经调整的利润；调整后的利润
= Jp:dM* adjusted surplus 经调整的盈余额；调整后的盈余额
O%t? -h adjusted value 经调整的价值；调整后的价值
=
MByD&o` adjustment 调整；修订；理算〔保险〕
5;`Ot2 adjustment centre 调剂中心
kEh9J>|M adjustment lag 调整过程的时间差距；调整时差
Wvb ~ j adjustment mechanism 调整机制
/&6{}n adjustment of loss 亏损调整
[3dGHf;miw adjustment process 调整过程；调整程序
@( R=4LL adjustment range 调整幅度
g0 f4>m administered exchange rate 受管制汇率
VEV?$R7; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1 |z4]R,< administration expenses 行政费用
jHEP1rNHE administration fee 手续费；行政费
`8ob Xb administration in bankruptcy 破产管理
lhM5a
\ administration order 遗产管理令
RFM;?!S administrator 管理人；遗产管理人
A 6z2KVk administrator of the estate 遗产管理人
S{llpp{E admission of debt 债项承认书
1
-Z&/3T] admission of proof 接纳债权证明
O 0}uY:B advance 放贷款项；垫付款项；预支款项；预付款项
7\@c1e *e
advance account 暂支帐目；预付款帐户
IlJ"t` Z9) advance compensation 预付补偿金
:1d;jx> advance from shareholder 股东垫款
<gPM/ 4$G advance pending reimbursement 预支以待日后付还
k7uX!} advanced economy 先进经济体系
~,,r\ Y + advancement 预付；预付财产
c{^1`(#? advances warrant 垫款令
=t N }4 advancing 贷出
{?Slo5X| adverse balance 逆差
-axKnfj adverse exchange 逆汇
CUDA<Fm advertisement addressed to shareholders 在报章刊登的致股东通告
q:_:E*o advice for collection 托收通知书
zE;|MU@| advice of drawing 提款通知书；汇票通知书
BMq> Cj+ advice of payment 付款通知
"yymnIQ3u Advisory Committee [Securities and Futures Commission]
Q 1i5"'] [ 谘询委员会〔证券及期货事务监察委员会〕
?C CQm Advisory Committee on Diversification 经济多元化谘询委员会
cO:lpsKYQ affidavit 誓章；遗产申报誓章
;9~YQW@| affidavit of no receipt 述明无收款的誓章
0L;,\&*u affiliate 联号；联营公司；附属公司
*mV?_4!,f7 affiliated company 附属公司；联号；联营公司
[ __P-h{J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Fs >MFj affordability 负担能力
[XPAI[" African Development Bank [AfDB] 非洲开发银行
y/@Bhzc after-acquired property 事后取得的财产
&q&z$Gc;m after-hours dealing 市后交易
f (C:J[;Z after-tax profit 税后盈利；税后利润；税后溢利
@l3&vt2=J agency agreement 代理协议
:TVo2Zm[@ agency expenses 代理机构的开支
F OD'&Yb& agency fee 代理费
e"1mdw" Agency Law 《代理法》
^/%o
I;O{ agent 代理人；承销人
wsdZ wik agent of company 公司代理人
sudh=_+> agent's fee 代理人费；经纪费
&$ }6: aggregate 总计；总数；总体数字
MoxWnJy} aggregate amount 总款额；总额
q AVypP?J aggregate assets and liabilities 总体资产与负债
|>P:R4P aggregate at constant price 按固定价格计算的总体数字
[ `|t( E' aggregate demand 总需求
/#5 rt &q aggregate gross position 总持仓量
I!b"Rv=Nf- aggregate limit 总限额
ju:}%' aggregate of salaries tax 合计薪俸税
/ 1TK+E$ aggregate performance 总体表现；总体业绩
Dj= {% aggregate supply 总体供应
: xg
J2 aggregate surplus 总盈余
|`y U \ aggregate total 整体总额
DK2Wjr; aggregate value 总值；合计价值
.|"E:qTD aggregated basis 合计基准
,&Zp^ aggregated net chargeable income 合计应课税入息实额
& pY$\ aggregation 合并计算；合计；总和
zvN7aG aggregation of incomes of husband and wife 夫妇入息合并计算
`]]m$ aggregation of property 财产的总和
T6SYXQd>. agio 差价；贴水
uf]wX(*<k 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》
PL"=> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yfwR``F 《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》
=H: N!!: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Obu 6k[BE. 《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》
=2 *2 $ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_e8Gt6> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nUs=PD3 ) agreement for a settlement 授产协议
6x5Q*^w agreement for assignment 转让协议
-7o IphJ=\ agreement for sale 售卖协议；买卖协议
Z9H2! Cp agreement for sale and purchase 买卖协议
^0"fP G` agreement for the payment of interest 支付利息协议
GRpwEfG agreement for the repayment of money 还款协议
S^q^=q0F agreement of reinsurance 再保险协议
m
Urb Agricultural Bank of China 中国农业银行
"cS7E5-| air passenger departure tax 飞机乘客离境税
0^L:`[W+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|0^IX airport tax 机场税
V6>{k_0{V alcohol duty 酒精税
`?^< r%*F. alienation 让与；让渡；转让
Gqq< -drR alimony 生活费；赡养费
RK*tZ All Ordinaries Index [AOI] 所有普通股指数
1z; !)pG. all risks 全险；综合险
DZ`,QWuA All Sales Record for Stock Market 《股票市场成交报告》
b L.Xb y<Y Allied Capital Resources Limited 新联财务有限公司
O*2{V]Y
@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(g dzgLHy allocation letter 拨款信件
w@mCQ$ allocation of fund 分配款项；预留款项
N f?\O@ allocation of profit 利润分配；溢利分配
\7UeV:3Ojn allocation warrant 拨款令
q-1vtbn allotment 分配；配股
]} S9KP allotment notice 股份配售通知；配股通知
"1d pv \ allotment of shares 股份分配
)#Ecm<.^ allowable 可获宽免；免税的
!#1UTa allowable business loss 可扣除的营业亏损
=C#z Px, allowable expenses 可扣税的支出
hey/#GC* allowance 免税额；津贴；备抵；准备金
xhCNiYJ | allowance for debts 债项的免税额
qU &v50n allowance for depreciation by wear and tear 耗损折旧免税额
8u*Q^-fpo0 allowance for funeral expenses 殡殓费的免税额
$Q|6W &?[; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8z- wdO\ allowance for repairs and outgoings 修葺及支出方面的免税额
]Gj%-5G allowance to debtor 给债务人的津贴
b;`MHEzw&q alteration of capital 资本更改
'[[IalQ? alternate trustee 候补受托人
Di r# [j amalgamation 合并
t& yuo E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5s0`T]X- ambit of charges 征税范围；收费范围
+pv..\ amended valuation 经修订的估值
i'ZnU55= American Commodities Exchange 美国商品交易所
u9 *ic~Nh American Express Bank Limited 美国运通银行
G=Xas"| American Stock Exchange 美国证券交易所
](+u'8 amortization 摊销
q@mZ0 D- amount due from banks 存放银行同业的款项
@Us#c 7/ amount due from banks abroad 存放海外银行同业的款项
Sw{rNzh%$ amount due from holding companies 控股公司欠款
C:!&g~{cKi amount due from local banks 存放本港银行同业的款项
fX
LsLh+~D amount due to banks 银行同业的存款
RR`\q >| amount due to banks abroad 海外银行同业的存款
Qc Xw - amount due to holding companies 控股公司存款
G{+zKs}~ amount due to local banks 本港银行同业的存款
gYpFF=7j<@ amount due to outport banks 外埠银行同业的存款
%~dn5t ; amount for note issue 发行纸币的款额
qe uc^+P; amount of bond 担保契据的款额
98|1K>C amount of consideration 代价款额
`)i4ZmE| amount of contribution 供款数额
Pr/q?qZY amount of indebtedness 负债款额
$?&distJ amount of principal of the loan 贷款本金额
!( _ qM amount of rates chargeable 应征差饷数额
r-hb]!t amount of share capital 股本额
nS!m1 &DeD amount of sums assured 承保款额
>)`*:_{ amount of variation 变动幅度
KrTlzbw&p\ amount of vote 拨款数额
.% \R L/ amount payable 应付款额
$ -] 9/Ct amount receivable 应收款额
u\K`TWb% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
lo7>$`Q analysis 分析
?+] ancillary risk 附属风险
L$]Y$yv annual account 周年帐目；周年帐目报表；年度决算；年结
w~AO;X*Ke" annual accounting date 年结日期
{FN CC*= annual allowance 每年免税额；年积金；年度津贴；年津
%zjyZ{= annual balance 年度余额
t4 zKI~cO
annual disposable income 每年可动用收入
PTF|"^k+
annual estimates 周年预算
[L2N[vy; annual fee 年费
!'bZ|j% annual general meeting 周年大会
>b*}Td~J annual growth rate 年增率；每年增长率
:dlG:=.W annual long-term supplement 长期个案每年补助金
BE!WCDg, annual pensionable emolument 可供计算退休金的年薪
=1VpO{ q annual report 年报
TaG (sR I Annual Report on the Consumer Price Index 《消费物价指数年报》
/ 7 R0w annual return 周年报表；周年申报表；每年报税表格
9 b &HqkXX Annual Return Rules 《周年报表规则》
PmUq~YZ7 annual review of consumer prices 每年消费物价回顾
e= i9l annual roll-forward basis 逐年延展方式
d Y?>:ce annual salary 年薪
1mv8[^pF annual statement 年度报表；年度决算表
/p{$HkVw 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
\NL*$SnxP annuitant 年金受益人
q] '2'"k annuity 年金
!imjfkG annuity contract 年金合约
?KFj=Yo annuity on human life 人寿年金
|v" &Y antecedent debt 先前的债项
U uSCqI}; ante-dated cheque 倒填日期支票
{UuSNZ[^ anticipated expenditure 预期开支
w!l*! G anticipated net profit 预期纯利
%G, d& %f anticipated revenue 预期收入
1VPxCB\ anti-inflation measure 反通货膨胀措施
*)T7DN8 anti-inflationary stance 反通货膨胀立场
p+F>+OQ* apparent deficit 表面赤字
DPWnvd apparent financial solvency 表面偿债能力
)5<c8lzp apparent partner 表面合伙人
IP#qT
`=} application for personal assessment 个人入息课税申请书
<[z9 * Tm application of fund 资金应用
GS ,}]c= application to release as liquidator and to destruct the books of accounts and documents
xQs._YY 申请免除清盘人职务及毁灭帐簿与文件
X<:Zx#J?i appointed actuary 委任精算师
7!g4 `@!5M appointed auditor 委任核数师；委任审计师
V4?]NFK appointed trustee 委任的受托人
XAUHF-"WE appointer 委任人
5Kkp1K$M apportioned pro rata 按比例分摊
qc/)l~]?g{ apportionment 分配；分摊
%Xl(wvd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NHD`c)Q apportionment formula 分摊方程式
E(an5x/r apportionment of estate duty 遗产税的分摊
-aM7>YR appraisal 估价；评估
R@[1a+}5 appreciable growth 可观增长
UmP\ ; appreciable impact 显着影响
s WMY
Lo appreciable increase 可观增长
)#Id=c appreciation 增值；升值
Uclta appreciation against other currencies 相对其他货币升值
K CS},X_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
NY%=6><t! appreciation tax 增值税
u:}yE^8 @ appropriation 拨款；拨用；拨付
rUBc5@| appropriation account 拨款帐目
(p? B= Appropriation Bill 拨款法案
>'{'v[qR[G appropriation-in-aid system 补助拨款办法
b59NMGn approved assets 核准资产
4^K<RSYs approved basket stock 认可一篮子证券
jY $3 approved budget 核准预算
Y#oY'S .;y approved charitable donation 认可慈善捐款
~ ll+/w\4 approved charitable institution 认可慈善机构
ByW,YKMy approved currency 核准货币；认可货币
k mX:~KMb approved estimates 核准预算
tZN'OoZ approved estimates of expenditure 核准开支预算
Wo/LrCg approved overseas insurer 核准海外保险人
5NhwIu^< approved overseas trust company 核准海外信托公司
fsV_>5I6 approved pooled investment fund 核准汇集投资基金
cD 9axlJ approved provident fund scheme 认可公积金计划
I~>Ye<g# approved provision 核准拨款
+`~kt4W approved redeemable share 核准可赎回股份
6F?U:N#< approved regional stock 认可地区性证券
j7=x&)qbx approved retirement scheme 认可退休金计划
x| A{|oFC approved subordinated loan 核准附属贷款
dJ=z '?|%g arbitrage 套戥；套汇；套利
tQ(gB_ arbitrageur 套戥者；套汇者
Kfs|KIQ>= arbitrary amount 临时款项
VuA)Ye arrangement 措施；安排；协定
f>ilk Q` arrears 欠款
9Z. W R-} arrears of pay 欠付薪酬
{GQRJ8 m arrears of revenue 逾期未收税款；逾期未收的帐项
+r 8/\'u- articles of association 组织章程；组织细则；组织章程细则
e/y\P&"eI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y2P%0 ascertainment of profit 确定利润
Qg
gx : "Asia Clear" “亚洲结算系统”
cp3O$S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? VHOh9|AT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cDLjjK7: Asian Development Fund [ADF] 亚洲发展基金
s )V<dm;T Asian dollar bond 亚洲美元债券
~| =goHmm[ Asian dollar market 亚洲美元市场
@x/D8HK2 Asian dollar rate 亚洲美元利率
kTS #>uS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~cW,B} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nB#XQ8Nzx^ asked price 沽盘；喊价；索价；卖方报价
nrRP1`!]T assessable income 应评税入息
;Km74!.e7 assessable loss 应评税亏损
f]]UNS$AYQ assessable profit 应评税利润
vUgMfy& assessable value 应评税值
J4q_}^/2w assessed profit 估定利润
fV5MI[ t assessed value 经评估价值
C?7I(b: assessment 评税；评定；估价；评税单
^Z:qlYZ assessment number 评税编号；估价编号
*waaM]u assessment of additional tax 补加税评税
H4IJLZ3G assessment of performance 业绩评估；实绩评价
{_>}K Assessor 评税主任
.WT ar9e# asset price bubbles 资产价格泡沫
4{Af 3N asset-backed securities 具资产保证的证券
qI5`:P H%n assets accretion 资产增值
K_ [B@( Xl assets and liabilities 资产与负债
5!iBKOl#D assets betterment statement 资产递增表；资产改进表
] Qh0+!SdG assets lending 实物放款；有抵押贷款
*BAR` +;U assets of the company passing on the death 死者去世时转移的公司资产
b&E9xD/;r assets pledged as security for liabilities 用作负债抵押的资产
NKE,}^C assets portfolio 资产投资组合
N9 gbj%+ assets price 资产价格
I2<5#|CXpZ assets quality 资产质素
>sm<$'vZ/ assets realization 资产变现
-)$5[ jM] assets refinancing arrangement 资产再集资安排
#^eXnhj 9 assets securitization 资产证券化
2H2Yxe7? - assets situated outside Hong Kong 在香港以外地方的资产
PNhxF C. assets stripping 削减资产；拆卖资产
[vyi_0 [ assets value 资产值
_/@u[dWeL assignee 承让人
}\/
3B_X6N assignment 转让；转让书；转让契
KVZ-T1K assignment of interest 权益转让
? Y\hC0a60 assignment of letters patent and trade mark 专利证书及商标转让
-5sKJt]+i assignment of property 物业转让；物业转让书
kr>H,%3~ assignment right 转让权
pF}W Mt assignor 转让人
HMPb%'U~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
rJ)8KY> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
aXRf6:\% associate member 附属会员
!OL[1_-4|K associated body corporate 相联法人团体
1CpIK$/ associated company 相联公司；联属公司
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+B5 associated corporation 相联法团
E e 15Y$1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(bo-JOOdY( 公认会计师公会〔英国〕
CKr5 L Association of Futures Exchange Brokers 香港期货经纪协会
t p<wMrq< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mPS27z( association of underwriters 承保人组织
K *xca(6 assumption of control 接管
/YT _~q=: assurance 担保；保险；转易；转易书
7dtkylW assurance of interest 权益的转易
s2t9+ZA+s at 19XX price 按一九ＸＸ年价格计算
4g^Xe - at a discount 按赔价计算；按贴水价格计算；打折扣
]@9ZUtU,;N at a premium 按溢价计算；按升水价格计算
0mi$_Ld+ at call 通知付款；按通知
o2e gNTG at constant market price 按固定市价计算
6Us*z KgW at constant price 按固定价格计算
U3b&/z|b? at cost 按成本计算
} ?^5 L7n at current market price 按当时市价计算；按现时市价计算
b&\f 8xZ at current price 按当时价格计算；按现时价格计算
1& #q q*{ at factor cost 按要素成本计算；按生产要素成本计算
1?,1EYT" at money-of-the-day price 按付款当日价格计算
-wrVhCd~g] at or better 按指定或较佳价位〔买卖指令〕
j$Wd[Ja +O at par 按面值计算；平价
e]q(f PK at sight 见票即付
8m "jd + at the close 按收市盘
'4]_~?&x at the opening 按开市盘
=dDr:Y<@* attestation 见证；见证条款
LM Tz/M at-the-money option 平价期权
uwo\F I attorney 受权人；受托代表人
d_aHUmI^" attornment 新拥有人承认书
$s" {C"4 q attributable profit 可归属利润
} za "rU attributable share value 可归属股份价值
c= #V*< Auckland Stock Exchange 奥克兰证券交易所
: oO
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y`8 bx94jB auctioneer 拍卖商
x_$`#m{hL5 audit 审计；核数
83g$k
9lG. Audit Commission 审计署
bK#S xV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GW\ 66$| 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〕
J`xCd/G audit review 帐目审查
;<N%D=;}@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$~r_&1 audited account 审计帐目；经审计的帐目
<tT.m[q g audited annual account 经审计的周年帐目
Z+g9!@' a audited balance sheet 经审计的资产负债表
4I!g?Moh auditor 核数师；核数主任；审计师
Z )'gj auditor's certificate 核数师证明书；审计师证明书
P]%)c6Uh auditor's report 核数师报告；审计师报告
`Y_G* b.Rm Aussie bond 澳元债券
8Ai\T_l austerity budget 紧缩预算
7-A/2/G< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nR`)kORc Australia All Ordinaries Index 澳洲所有普通股票指数
fOJTy0jX8 Australian Dollar [AUD] 澳元
v$~$_K Australian Options Market 澳大利亚期权市场
eI3ZV^_Ps Australian Securities Commission 澳洲证券事务监察委员会
.)Zs:5 0l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)];Bo.QA Australian Stock Exchange 澳大利亚证券交易所
CWa~~h<r- Austrian Schilling [ATS] 奥地利先令
B!1Bg9 D authentication 认证；鉴证
@RXkj-,eC# authority to purchase 委托购买证；委购书
b! oj3 |9 authorization 认可；核准；授权；授权书
0S2/ ,[-u+ authorization by direction 指示授权
OWT|F0.1$k authorization by instruction 指令授权
P "%f8C~r authorization by warrant 令状授权
Yaj}_M- authorization of unit trust 单位信托的认可
= :BTv[lv authorized agent 指定代理人
Z]08gH authorized capital 法定资本
hMnm> authorized clerk 出市员
s`gfz}/ authorized dealer 认可交易商
RmRPR<vGW authorized financial institution 认可财务机构
$0XR< D authorized fund 认可基金
wDDNB1_ E authorized fund house 获授权的基金公司；认可基金公司
NOFuX9/'w authorized institution 认可机构
d<Dm( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/ }Pj^^6A< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<S3s== Cg authorized insurer 获授权保险人；获认可承保人
&a.A8v) authorized investment 特准投资项目
Z -fiJ75 authorized person 获授权人
(\UpJlW authorized representative 获授权代表
L u
CiO authorized share capital 法定股本
X^Fc^U8 automated quotation system 自动报价系统
?&?5x%|.< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qs!A)H# 自动交易系统〔香港期货交易所有限公司〕
c8LMvL automatic adjustment mechanism 自动调整机制
Vw]!Kb7tA automatic adjustment system 自动调整系统
eY[kUMo Automatic Clearing House 自动票据交换所
j]C}S*` " automatic exchange rates accumulation system 自动化汇率累集系统
'P)c'uqd# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;z T3Fv\ automatic teller machine [ATM] 自动柜员机
NG_7jZzXA9 autopay 自动转帐
jss.j~8 available assets 可用资产
xVk5% available fiscal reserve 现存财政储备
Ey=ymf.} available profit 可用利润
`BVXF#sb Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
K[yP{01 average 平均；平均数；海损
0.)q 5B` average basic salary 平均基本薪金
P^AI*tH"m average consumer expenditure 平均消费开支；一般消费开支
055C1RV% average cost 平均成本
$plqk^P average cost of land production 增辟土地平均成本
[}!0PN?z~A average daily turnover 平均每日成交额
{gh<SZsE average daily wage rate 平均每日工资率
+kN,OK~ average expenditure pattern 平均开支模式
% {-r'Yi% average growth rate 平均增长率
C 5g 9Gg average net fixed assets 固定资产平均净值
!
(Q[[M average of relatives 相对价格平均数
$0k7W?tu average price 平均价格
lff w
" average propensity to consume 平均消费倾向；一般消费倾向
u\;d^ A average propensity to save 平均储蓄倾向；一般储蓄倾向
b] average rate 平均率
sI.p(
-K Q average revenue 平均收入；平均收益
0O[le*3b average stock 平均库存；平均存货
d$"?8r4:K average yearly rent 平均年租
, ^RZ1tLz avoidance of double taxation 避免双重课税
n?U^vK _ avoidance of tax 避税
