A:
xq:.|{HUk A share Ａ股；甲类股份
x^aqnKoJ%\ abatement of tax 减税；减扣免税额
F_ ~L&jHP ABN AMRO Bank N.V. 荷兰银行
=z'w-ARy above-the-line expenditure 线上项目支出；经常预算支出
MnvFmYgxA above-the-line receipt 线上项目收入；经常预算收入
!j8h$+:K ABSA Asia Limited 南非联合亚洲有限公司
37 )Dx absolute change 绝对数值变更
mrDIt4$D absolute expenditure 实际开支
P&3' N~k- absolute guideline figure 绝对准则数字
96a A2s1 absolute interest 绝对权益
~U&,hFSPY absolute order of discharge 绝对破产解除令
UhCE.#
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jR@j+p^e absolute value 实值；绝对值
X>mY`$!/
absolutely vested interest 绝对既得权益
P F!S absorbed cost 已吸收成本；已分摊成本
4l2i'H absorption 吸收；分摊；合并
6#XB'PR2p absorption rate 吸收率；摊配率；分摊率
\^iPU 27H ACB Finance Limited 亚洲商业财务有限公司
&?^S`V8R * acceptable form of reciprocity 合理的互惠条件
E
3b`GRay acceptable rate 适当利率；适当汇率
Y) Y`9u<? acceptance agreement 承兑协议
!oeu acceptance for honour 参加承兑
4 vwa/? acceptor 承兑人；接受人；受票人
>{i/ LC^S acceptor for honour 参加承兑人
xwa5dtcng accident insurance 意外保险
)/H=m7 }1h Accident Insurance Association of Hong Kong 香港意外保险公会
mLU4R Q}5 accident insurance scheme 意外保险计划
@cPb*
accident year basis 意外年度基准
f3e# .jan accommodation 通融；贷款
((A]FOIbO accommodation bill 通融票据；空头票据
8YC\Bw accommodation party 汇票代发人
> ir'v5 account balance 帐户余额；帐户结余
M:|Z 3 p K account book 帐簿
H8~<;6W account collected in advance 预收款项
J#B%
#X account current book 往来帐簿
{S(d5o8 account of after-acquired property 事后取得的财产报告
E4RvVfA0F account of defaulter 拖欠帐目
c 6sGjZdR account payable 应付帐款
zyTP|SXk account payee only [A/C payee only] 只可转帐；存入收款人帐户
>*H>'O4 account receivable 应收帐款
2't<Hl1qN
account receivable report 应收帐款报表
cZKK\hf< account statement 结单；帐单；会计财务报表
T;jp2 # account title 帐户名称；会计科目
/W'GX n accountant's report 会计师报告
U'zW; Lt Accountant's Report Rules 会计师报告规则
hK"hMyH^ accounting and auditing procedure 会计与审计程序；会计与核数程序
Ei2 Y)_ Accounting Arrangements 《会计安排》
78>)<$+d accounting basis 会计基础
an^"_#8DA@ accounting by Official Receiver 破产管理署署长呈交的帐目
`m?%{ \ Accounting Circular 《会计通告》
U>6MT@\ accounting class 会计类别
!)RND 6. accounting date 记帐日期；会计结算日期
2yR*<yj accounting for money 款项核算
+ 8 5]]}I Accounting Officer 会计主任
v!?bEM3D accounting period 会计报告期；会计期
L+Yn}"gIs accounting policy 会计政策；会计方针
]kq{9b'; accounting practice 会计惯例
a'f"Zdh%w accounting principle 会计准则
. $uvQpyh accounting record 会计记录
o^;$-O!/ accounting report 会计报告
6H67$?jMyJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^Bn)a"Gd Accounting Society of China 中国会计学会
$.kP7!`:, accounting statement 会计报表
yC !`6$ accounting system 会计制度；会计系统
wXp
A1,i accounting transaction 会计事项；帐务交易
IW3ZHmrpA accounting treatment 会计处理
]&\HAmOQS accounting year 会计年度
4 k _&Q?1 accretion 增值；添加
zQ9"i accrual 应计项目；应累算数目
$j:$
` accrual basis 应计制；权责发生制
$u_0"sU V accrual basis accounting 应计制会计；权责发生制会计
!Uz{dFJf; accrue 应累算；应计
3}=r.\]U accrued benefit 应累算利益
L ^} Z:I accrued charges 应计费用
0 F-X.Dq accrued cumulative preference share dividend 应累算的累积优先股股息
1C\OL!@L accrued expenses 应累算费用
D_
xPa accrued interest payable 应付利息；应计未付利息
! TY9\8JzV accrued interest receivable 应收利息；应计未收利息
\UM9cAX` accrued right 累算权益
^]w!ow41 accruing profit 应累算的利润
y:(OZ%g accumulated fiscal reserve 累积财政储备
IY 6DZP accumulated profit 累积利润；滚存溢利
24PEt%2 accumulated reserve 累积储备
,80 qwN, accumulation of surplus income 累积收益盈余
/e :V44 acquired assets 既得资产
>f #P( acquisition 收购；购置；取得
D].!u {## acquisition cost 购置成本
T:q_1W?h] acquisition expenses 购置费用
~4h<nc acquisition of 100% interest 收购全部股权
6s\niro2 acquisition of control 取得控制权
S[!K acquisition of fixed assets 购置固定资产
\$Y Kw0K acquisition of shell “买壳”
6M9t<DQV acquisition price 收购价
k\$)) <3 act of God 天灾
,d n9 tY3 acting partner 执事合伙人
Vy0s%k active market 买卖活跃的市场；交投畅旺的市场；旺市
M*FUtu active partner 积极参与的合伙人
P:h;" active trading 交投活跃
5ckL=q"+/ actual circulation 实际流通
p3ox%4 actual cost 实际成本
r (xh5{^x actual expenditure 实际开支；实际支出
O6Bs!0, actual income 实际入息；实际收入；实际收益
)o)<5Iqh actual market 现货市场
}&D~P>1 actual price 现货价；实际价格
h \\fb[`` actual profit 实际利润
qd#?8 actual quotation 实盘；实际价位；实际报价
RY'f%c actual year basis 按实际年度计算
_@9[c9bO actuals 实货
kcKcIn{ actuarial investigation 精算调查
\"Z^{Y[,; actuarial principle 精算原则
AE`X4 q actuarial report 精算师报告
i2KN^"v?N Actuarial Society of Hong Kong 香港精算学会
'?dO[iQ$: actuarial valuation 精算师估值
D+ mZ7&L actuary 精算师
tJ [yx_mf ad referendum agreement 暂定协议；有待覆核的协定
YXI_ ' ad valorem duty 从价税；按值征税
aTS\NpK& ad valorem duty system 从价税制
XWN
ra ad valorem fee 从价费
<WFA3 ad valorem tariff 从价关税
G n"]<8yl~ additional allowance 额外免税额
| N_tVE additional amount for unexpired risk 未过期风险的额外款额
s tuj,8 additional assessable profit 补加应评税利润
>QO^h<.> additional assessment 补加评税
)3 # gpM additional commitment 额外承担
Fw5|_@&k additional commitment vote 额外承担拨款
_+PiaJ&' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T<(1)N1H` additional dependent parent allowance 供养父母额外免税额
zaW y7@? additional provision 额外拨款
Klfg:q:j+b additional stamp duty 附加印花税
)!.ef6| additional tax 补加税罚款；补加税款
rD=8O#m
g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W Ll_;BgN adjudged bankrupt 被裁定破产
q1ybJii adjudicated bankrupt 裁定破产人
"%fh`4y3\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
r09gB#K 4 adjudication of bankruptcy 裁定破产；宣告破产
873$EiyXR adjudication of insolvency 裁定无力偿还债务
]j> W9n? adjusted actual 经调整的实数；调整后的实数
hkV;(Fr&z adjusted current assets 经调整的流动资产；调整后的流动资产
0WT]fY?IS adjusted figure 经调整的数字；调整后的数额
a (AKVk\ adjusted liabilities 经调整的负债；调整后的负债
,Y *unk<S adjusted loss 经调整的亏损；调整后的亏损
f%vJmpg 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
!v/5 G_pr adjusted profit 经调整的利润；调整后的利润
J1OZG6|e adjusted surplus 经调整的盈余额；调整后的盈余额
G8=2=/ ! adjusted value 经调整的价值；调整后的价值
e??tp]PLn adjustment 调整；修订；理算〔保险〕
~C[p}MED adjustment centre 调剂中心
gGF]Dq adjustment lag 调整过程的时间差距；调整时差
p3>(ZWPNV adjustment mechanism 调整机制
) _bc:6Q adjustment of loss 亏损调整
'%Og9Bgd+ adjustment process 调整过程；调整程序
MMlryn||1 adjustment range 调整幅度
kQ~2mU administered exchange rate 受管制汇率
{!!df.h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E;!pK9wL| administration expenses 行政费用
$A~U A administration fee 手续费；行政费
<xM$^r) administration in bankruptcy 破产管理
GL;@he P administration order 遗产管理令
3AR vSz@5 administrator 管理人；遗产管理人
Gk_% WY* administrator of the estate 遗产管理人
Z] ?Tx2|7 admission of debt 债项承认书
N(i%Oxp1 admission of proof 接纳债权证明
.Zo %6[X advance 放贷款项；垫付款项；预支款项；预付款项
\: ] advance account 暂支帐目；预付款帐户
x{K^u" advance compensation 预付补偿金
"XPBNv\>_ advance from shareholder 股东垫款
,b[}22 advance pending reimbursement 预支以待日后付还
$!Z><&^/ advanced economy 先进经济体系
l{b<rUh5W advancement 预付；预付财产
s18o,Zs' advances warrant 垫款令
lGrp^ advancing 贷出
fH#yJd2?f adverse balance 逆差
:QKxpHi adverse exchange 逆汇
A/5??3H advertisement addressed to shareholders 在报章刊登的致股东通告
fM, !9}< advice for collection 托收通知书
& \<!{Y<' advice of drawing 提款通知书；汇票通知书
MJ5Ymt a advice of payment 付款通知
FY;\1bt<< Advisory Committee [Securities and Futures Commission]
MT BHFjXO 谘询委员会〔证券及期货事务监察委员会〕
k3[rO}>s Advisory Committee on Diversification 经济多元化谘询委员会
)Ve-) rZ affidavit 誓章；遗产申报誓章
#,dNhUV# affidavit of no receipt 述明无收款的誓章
?%RAX CK affiliate 联号；联营公司；附属公司
be&5vl affiliated company 附属公司；联号；联营公司
;+v5li affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Vb{5 -v
;a affordability 负担能力
Oi# 4|*b{W African Development Bank [AfDB] 非洲开发银行
5)712b(& after-acquired property 事后取得的财产
758`lfz=_ after-hours dealing 市后交易
nW)-bA V< after-tax profit 税后盈利；税后利润；税后溢利
=^liong0 agency agreement 代理协议
lMkDLobos agency expenses 代理机构的开支
.CJQ]ECl7p agency fee 代理费
Xa e0xs Agency Law 《代理法》
d)@Hx8 agent 代理人；承销人
EY3x o-H agent of company 公司代理人
(!b_o A8V agent's fee 代理人费；经纪费
UI:YzR aggregate 总计；总数；总体数字
SZUhZIz& aggregate amount 总款额；总额
\YUl$d0 aggregate assets and liabilities 总体资产与负债
)m8ve)l aggregate at constant price 按固定价格计算的总体数字
`Fn"%P! aggregate demand 总需求
lT.Q) ( aggregate gross position 总持仓量
t<~WDI|AN aggregate limit 总限额
y{ & k`H aggregate of salaries tax 合计薪俸税
:~u vxiF aggregate performance 总体表现；总体业绩
Yz<,`w5/6~ aggregate supply 总体供应
V+\L@ mz; aggregate surplus 总盈余
%>,B1nt aggregate total 整体总额
F;
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zzlqj){F
aggregated basis 合计基准
JFOto,6L: aggregated net chargeable income 合计应课税入息实额
:TU|;(p aggregation 合并计算；合计；总和
E`E$ }iLs aggregation of incomes of husband and wife 夫妇入息合并计算
bBx.snBK aggregation of property 财产的总和
b:%z<vo agio 差价；贴水
fPXMp%T! 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》
~bm
VpoI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_(J;!, 《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》
PK&3nXF%4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C\-Abq c 《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》
By3y.}'Ub9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X?6E0/r&9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+SM &_b agreement for a settlement 授产协议
9gu$vF]9! agreement for assignment 转让协议
rbC4/ 9G\ agreement for sale 售卖协议；买卖协议
!T+jb\O_ agreement for sale and purchase 买卖协议
c L+-- $L agreement for the payment of interest 支付利息协议
0 QzUcr)3+ agreement for the repayment of money 还款协议
ywQ>T + agreement of reinsurance 再保险协议
iJ8 5okv' Agricultural Bank of China 中国农业银行
tKr.{#) air passenger departure tax 飞机乘客离境税
';H"Ye:D=7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O
&/9wi>!q airport tax 机场税
r 'TxYM-R alcohol duty 酒精税
Z)V m,ng alienation 让与；让渡；转让
3o).8b_3g alimony 生活费；赡养费
aJ!(c}N~97 All Ordinaries Index [AOI] 所有普通股指数
+jpaBr-O# all risks 全险；综合险
$x5,Oe n All Sales Record for Stock Market 《股票市场成交报告》
xg:r5Z/|) Allied Capital Resources Limited 新联财务有限公司
25bbuhss all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l7{]jKJu e allocation letter 拨款信件
f82$_1s^ allocation of fund 分配款项；预留款项
*HT ) Au"5 allocation of profit 利润分配；溢利分配
@k<
e] @r allocation warrant 拨款令
BIu %A]e" allotment 分配；配股
@ve4rc/LI allotment notice 股份配售通知；配股通知
@M]uUL-ze allotment of shares 股份分配
$ 12mS allowable 可获宽免；免税的
;Avz%2#c` allowable business loss 可扣除的营业亏损
K BUClx? allowable expenses 可扣税的支出
C(=$0FIR allowance 免税额；津贴；备抵；准备金
h;q= <[h\ allowance for debts 债项的免税额
m=s aUhI*9 allowance for depreciation by wear and tear 耗损折旧免税额
">{Ruv}$ allowance for funeral expenses 殡殓费的免税额
4jWzYuI&J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WO}l&Q allowance for repairs and outgoings 修葺及支出方面的免税额
{|R@\G.1( allowance to debtor 给债务人的津贴
\>B$x@-wg alteration of capital 资本更改
t^8 ii alternate trustee 候补受托人
*8QESF9 amalgamation 合并
D]n"`< Ho ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p3m!Iota ambit of charges 征税范围；收费范围
>"OwdAvX amended valuation 经修订的估值
PpxLMe] American Commodities Exchange 美国商品交易所
sl5y1W/ ]] American Express Bank Limited 美国运通银行
-K"" 4SC2 American Stock Exchange 美国证券交易所
}Q }&3m~g amortization 摊销
<N4)X"s amount due from banks 存放银行同业的款项
*\ -R& 8 amount due from banks abroad 存放海外银行同业的款项
v?BVUH>#9 amount due from holding companies 控股公司欠款
J
8!D."'Q0 amount due from local banks 存放本港银行同业的款项
4 t C-msTf amount due to banks 银行同业的存款
A-=B#U F amount due to banks abroad 海外银行同业的存款
P^lzl:| amount due to holding companies 控股公司存款
2
}9of[ amount due to local banks 本港银行同业的存款
(31ia"i% amount due to outport banks 外埠银行同业的存款
'}nH\?( amount for note issue 发行纸币的款额
|"K< amount of bond 担保契据的款额
*Ce8(
"v, amount of consideration 代价款额
gY\g+df- amount of contribution 供款数额
yN'< iTh amount of indebtedness 负债款额
`[OJ)tH E amount of principal of the loan 贷款本金额
cWNZ +Q8Y amount of rates chargeable 应征差饷数额
]JQ+*ZYUE amount of share capital 股本额
[lU0TDq amount of sums assured 承保款额
MD"a%H#p amount of variation 变动幅度
N W Sm amount of vote 拨款数额
)aV\=a |A amount payable 应付款额
T[ ~8u9/ amount receivable 应收款额
A#b`{C~l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}\iH ~T6 analysis 分析
I.4o9Z[? ancillary risk 附属风险
8 !R +wy annual account 周年帐目；周年帐目报表；年度决算；年结
Moldv
x=M annual accounting date 年结日期
(f-Mm0%[ annual allowance 每年免税额；年积金；年度津贴；年津
`:aml+ annual balance 年度余额
^R g=*L annual disposable income 每年可动用收入
^| b ]E annual estimates 周年预算
[!g$|
annual fee 年费
iXF iFsb annual general meeting 周年大会
bNH72gX2Yh annual growth rate 年增率；每年增长率
+vDED OS1 annual long-term supplement 长期个案每年补助金
+#B4Z'nT annual pensionable emolument 可供计算退休金的年薪
*mv Dh9v annual report 年报
;0Vyim)S] Annual Report on the Consumer Price Index 《消费物价指数年报》
\! *3bR annual return 周年报表；周年申报表；每年报税表格
n?UFF i+a Annual Return Rules 《周年报表规则》
u{asKUce\ annual review of consumer prices 每年消费物价回顾
=DL
| Q annual roll-forward basis 逐年延展方式
+i\ +bR annual salary 年薪
q 7z;b A annual statement 年度报表；年度决算表
}L!%^siG_ 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
vp[;rDsIJ$ annuitant 年金受益人
LR(Q .x annuity 年金
`rwzC wA1 annuity contract 年金合约
%(P\"hE' annuity on human life 人寿年金
6'F4p1VG*I antecedent debt 先前的债项
#4yh-D" ante-dated cheque 倒填日期支票
>`0l"K< anticipated expenditure 预期开支
?k 4|;DD anticipated net profit 预期纯利
(t.OqgY anticipated revenue 预期收入
qe/|u3I<lF anti-inflation measure 反通货膨胀措施
x;F^7c1 anti-inflationary stance 反通货膨胀立场
%8L>|QOX apparent deficit 表面赤字
?Nbc#0 pb7 apparent financial solvency 表面偿债能力
>qqI6@h]c apparent partner 表面合伙人
Juhi#&`T application for personal assessment 个人入息课税申请书
1#Ls4+]5 application of fund 资金应用
Pse1NMK9 [ application to release as liquidator and to destruct the books of accounts and documents
7 ] )cu>/ 申请免除清盘人职务及毁灭帐簿与文件
J2KULXF appointed actuary 委任精算师
lI)RaiMr= appointed auditor 委任核数师；委任审计师
7A@iu*t appointed trustee 委任的受托人
b|rMmx8vA appointer 委任人
odPdWV,&* apportioned pro rata 按比例分摊
&'mq).I2 apportionment 分配；分摊
WGK:XfOBQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tM%
f#O apportionment formula 分摊方程式
TJ5g? #Wul apportionment of estate duty 遗产税的分摊
7CGxM appraisal 估价；评估
^zfO=XN appreciable growth 可观增长
hx5oTJR appreciable impact 显着影响
G\;a_]Q appreciable increase 可观增长
q
n6ws appreciation 增值；升值
mY'c<>6t appreciation against other currencies 相对其他货币升值
aFbIJm=! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
US.7:S-r" appreciation tax 增值税
0afDqv rC6 appropriation 拨款；拨用；拨付
z_ 01*O appropriation account 拨款帐目
YF4?3K0F:k Appropriation Bill 拨款法案
='\Di '* appropriation-in-aid system 补助拨款办法
./KXElvQ% approved assets 核准资产
(C&Lpt_ approved basket stock 认可一篮子证券
4/Mi-ls_ approved budget 核准预算
IAl X^6s* approved charitable donation 认可慈善捐款
1KI,/ H"SY approved charitable institution 认可慈善机构
AB:JXMyK approved currency 核准货币；认可货币
MS=zG53y approved estimates 核准预算
iC.k8r+~ approved estimates of expenditure 核准开支预算
y8!#G-d5 approved overseas insurer 核准海外保险人
lQq&tz, approved overseas trust company 核准海外信托公司
Eq\PSa=gz approved pooled investment fund 核准汇集投资基金
3=
q,k<=L approved provident fund scheme 认可公积金计划
J8;l G approved provision 核准拨款
a*D])Lu[ approved redeemable share 核准可赎回股份
v90)G8|q approved regional stock 认可地区性证券
C&1()U approved retirement scheme 认可退休金计划
{\ P`-'C approved subordinated loan 核准附属贷款
%x]8^vze arbitrage 套戥；套汇；套利
Twi7g3}/jB arbitrageur 套戥者；套汇者
r](%9Y arbitrary amount 临时款项
=dp(+7Va arrangement 措施；安排；协定
L 3@up b arrears 欠款
%77X/%.Y arrears of pay 欠付薪酬
z2
m(<zb arrears of revenue 逾期未收税款；逾期未收的帐项
I\8F.J1_ articles of association 组织章程；组织细则；组织章程细则
Jfe<$-$$7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ed>Dhy6\r ascertainment of profit 确定利润
g,YJh(|#{ "Asia Clear" “亚洲结算系统”
h,palP6^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oRALh aI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z=|NoDZ Asian Development Fund [ADF] 亚洲发展基金
yPmo@aw]1 Asian dollar bond 亚洲美元债券
- Mubq Asian dollar market 亚洲美元市场
5j{jbo =! Asian dollar rate 亚洲美元利率
r2xXS&9!| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C-:lM1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
HO`N]AMw asked price 沽盘；喊价；索价；卖方报价
CC~:z/4,N assessable income 应评税入息
+%'!+r
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en?J#fz assessable profit 应评税利润
!4 =]@eFk assessable value 应评税值
z5_#]:o& assessed profit 估定利润
:p|wo"=@Ge assessed value 经评估价值
3%0ShMFP@ assessment 评税；评定；估价；评税单
Af`qe+0E assessment number 评税编号；估价编号
cN& ]JS, assessment of additional tax 补加税评税
-yJ%G1R assessment of performance 业绩评估；实绩评价
|({ M8!BS Assessor 评税主任
iu$:_ W_ asset price bubbles 资产价格泡沫
$.0l% $ 7 asset-backed securities 具资产保证的证券
L#>^R assets accretion 资产增值
3 & tJD assets and liabilities 资产与负债
!VoAN5#; assets betterment statement 资产递增表；资产改进表
@,i_Gw) assets lending 实物放款；有抵押贷款
>69- [#P! assets of the company passing on the death 死者去世时转移的公司资产
tF&g3)D:NV assets pledged as security for liabilities 用作负债抵押的资产
}NgevsV>; assets portfolio 资产投资组合
kHhxR;ymA7 assets price 资产价格
{)5tov1 assets quality 资产质素
n]Z() "D assets realization 资产变现
!^FR a{b assets refinancing arrangement 资产再集资安排
(=e JceE! assets securitization 资产证券化
#<k L.e[ assets situated outside Hong Kong 在香港以外地方的资产
G< _<j}= assets stripping 削减资产；拆卖资产
Q&k1' nT5 assets value 资产值
-L6YLe%w assignee 承让人
N0POyd/rL assignment 转让；转让书；转让契
D_D76 assignment of interest 权益转让
} Tz<f d/ assignment of letters patent and trade mark 专利证书及商标转让
^8q(_#w`K assignment of property 物业转让；物业转让书
9!u&8#i assignment right 转让权
Ix 59 (g assignor 转让人
tSf$`4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
:g~X"C1s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PZ[hH(EX associate member 附属会员
' &+ 5L. associated body corporate 相联法人团体
"WfVZBWG$ associated company 相联公司；联属公司
O+w82! <: associated corporation 相联法团
5 >c,#* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W3M1> ( 公认会计师公会〔英国〕
5B)z}g^h Association of Futures Exchange Brokers 香港期货经纪协会
3X>x` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
->S# `"@$ association of underwriters 承保人组织
0Uf.a P assumption of control 接管
(/;<K $u*h assurance 担保；保险；转易；转易书
B(t`$mC assurance of interest 权益的转易
AC}[Q p! at 19XX price 按一九ＸＸ年价格计算
N, SbJ Z at a discount 按赔价计算；按贴水价格计算；打折扣
,CED% at a premium 按溢价计算；按升水价格计算
p2I9t| at call 通知付款；按通知
l RM7s(^l at constant market price 按固定市价计算
t M DJ,rT at constant price 按固定价格计算
6!T9VL\=H at cost 按成本计算
/YrBnccqD at current market price 按当时市价计算；按现时市价计算
q?0&&"T} at current price 按当时价格计算；按现时价格计算
=&,<Co1 hF at factor cost 按要素成本计算；按生产要素成本计算
Zjq( ]y at money-of-the-day price 按付款当日价格计算
SF. Is=b at or better 按指定或较佳价位〔买卖指令〕
vP @\" at par 按面值计算；平价
=6Q\78b at sight 见票即付
$s S;#r0 at the close 按收市盘
HD~o]l=H at the opening 按开市盘
L}hc|(: attestation 见证；见证条款
Gzw9E.Hk at-the-money option 平价期权
: pkOZ+t attorney 受权人；受托代表人
z?M_Cz;:J attornment 新拥有人承认书
}|9!|Q attributable profit 可归属利润
?qJt 4Om attributable share value 可归属股份价值
LLD#)Jl{? Auckland Stock Exchange 奥克兰证券交易所
7) zF8V auction 拍卖
xN +Oca auctioneer 拍卖商
x;@wtd*QB audit 审计；核数
!l|fzS8g Audit Commission 审计署
*u ^m f~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y 3Qb2l 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〕
g gL^*MV audit review 帐目审查
GC3WB4iY@U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y=$PsDh! audited account 审计帐目；经审计的帐目
W20 H4!G audited annual account 经审计的周年帐目
#]5A|-O^ audited balance sheet 经审计的资产负债表
YW7Pimks auditor 核数师；核数主任；审计师
I ]H P auditor's certificate 核数师证明书；审计师证明书
CB KLct> auditor's report 核数师报告；审计师报告
);!IGcgF Aussie bond 澳元债券
< .knM austerity budget 紧缩预算
A V]7 l}- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$VNj0i. Pr Australia All Ordinaries Index 澳洲所有普通股票指数
yR$ld.[uf Australian Dollar [AUD] 澳元
jzb%?8ZJ Australian Options Market 澳大利亚期权市场
|6o!]~&e$1 Australian Securities Commission 澳洲证券事务监察委员会
pybE0] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
# <o=W#[ Australian Stock Exchange 澳大利亚证券交易所
X4dxH_@ Austrian Schilling [ATS] 奥地利先令
MG-#p8 authentication 认证；鉴证
8k_cC$ *Ng authority to purchase 委托购买证；委购书
p6AF16*f0 authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
vo n<I authorization by instruction 指令授权
,vcd>"PK authorization by warrant 令状授权
y{g" w authorization of unit trust 单位信托的认可
{ g7~e {2 authorized agent 指定代理人
OSY.$$IO authorized capital 法定资本
BIY"{"hJ authorized clerk 出市员
o XFo authorized dealer 认可交易商
e pGC
Ta authorized financial institution 认可财务机构
IcJQC authorized fund 认可基金
=OamN7V= authorized fund house 获授权的基金公司；认可基金公司
|7)oX authorized institution 认可机构
;km ^ OO$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q(\kCU y! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mkuK$Mj authorized insurer 获授权保险人；获认可承保人
N!%[.3o\K authorized investment 特准投资项目
n`.JI(| authorized person 获授权人
e5$S2o~JF authorized representative 获授权代表
C0gO^A.d authorized share capital 法定股本
"L&84^lmf automated quotation system 自动报价系统
)s|o&aP> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V {C{ y5 自动交易系统〔香港期货交易所有限公司〕
g@| 2z automatic adjustment mechanism 自动调整机制
xU;/LJ6 automatic adjustment system 自动调整系统
(Tv~$\= Automatic Clearing House 自动票据交换所
@bF4'M automatic exchange rates accumulation system 自动化汇率累集系统
ni?5h 5- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C17$ qdV/ automatic teller machine [ATM] 自动柜员机
4vJg"*? autopay 自动转帐
^E&WgXlb available assets 可用资产
NiB ly available fiscal reserve 现存财政储备
0q o]nw available profit 可用利润
3W3)%[ 5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f-`C1|\w average 平均；平均数；海损
] XjL""EbC average basic salary 平均基本薪金
+lw8YH average consumer expenditure 平均消费开支；一般消费开支
2?nEHIUT average cost 平均成本
cnz+%Y N average cost of land production 增辟土地平均成本
'1"vwXJ" average daily turnover 平均每日成交额
v(P5)R, average daily wage rate 平均每日工资率
g+]o=@ average expenditure pattern 平均开支模式
iI Dun Ih average growth rate 平均增长率
,FL *Z9wA average net fixed assets 固定资产平均净值
3YD.F jz$ average of relatives 相对价格平均数
xQDWn pFc average price 平均价格
#<DS-^W! average propensity to consume 平均消费倾向；一般消费倾向
x4XCR,- average propensity to save 平均储蓄倾向；一般储蓄倾向
dLbSvK<(I average rate 平均率
yYi u69v average revenue 平均收入；平均收益
V*gh"gZ< average stock 平均库存；平均存货
PVaqKCj:6W average yearly rent 平均年租
5S
4 Bz avoidance of double taxation 避免双重课税
VQ8Q=!] avoidance of tax 避税
