A:
~b: Rd{ A share Ａ股；甲类股份
yS=oUE$ abatement of tax 减税；减扣免税额
hS 9;k9 w ABN AMRO Bank N.V. 荷兰银行
}6 K^`! above-the-line expenditure 线上项目支出；经常预算支出
5/O'R9A4 above-the-line receipt 线上项目收入；经常预算收入
i<(X r ABSA Asia Limited 南非联合亚洲有限公司
YZ+RWu9K absolute change 绝对数值变更
D$JHs 4 absolute expenditure 实际开支
~(]0k.\ absolute guideline figure 绝对准则数字
cm[c ze+* absolute interest 绝对权益
2ZQ}7`Y absolute order of discharge 绝对破产解除令
57 #6yXQ
absolute profit margin 绝对利润幅度
sCu+Lg~f absolute value 实值；绝对值
aj}(E + absolutely vested interest 绝对既得权益
ek
N' k absorbed cost 已吸收成本；已分摊成本
|`jjHuQ; absorption 吸收；分摊；合并
5[Pr|AY absorption rate 吸收率；摊配率；分摊率
l{D'uI[& ACB Finance Limited 亚洲商业财务有限公司
D_8x6`z acceptable form of reciprocity 合理的互惠条件
;}'D16 `j acceptable rate 适当利率；适当汇率
SvR7e C acceptance agreement 承兑协议
5 QO34t2 acceptance for honour 参加承兑
bb
d. acceptor 承兑人；接受人；受票人
%sRUh0AL acceptor for honour 参加承兑人
_@R0x#p5M accident insurance 意外保险
[{X^c.8G) Accident Insurance Association of Hong Kong 香港意外保险公会
?:Bv
iF);/ accident insurance scheme 意外保险计划
) IJQeC accident year basis 意外年度基准
*FJZi Py accommodation 通融；贷款
_.-;5M- accommodation bill 通融票据；空头票据
R-P-i0 ~ accommodation party 汇票代发人
sUYxT>R account balance 帐户余额；帐户结余
m:hY`[ f6 account book 帐簿
''|#cEc) account collected in advance 预收款项
$2%f 8& account current book 往来帐簿
KOwOIDt account of after-acquired property 事后取得的财产报告
pn* 3\ account of defaulter 拖欠帐目
lq"f[-8a2q account payable 应付帐款
BAO| )~1Pd account payee only [A/C payee only] 只可转帐；存入收款人帐户
0T>H)c6:\ account receivable 应收帐款
72veLB account receivable report 应收帐款报表
x1z tfJd account statement 结单；帐单；会计财务报表
F!.E5<&7= account title 帐户名称；会计科目
|$7vI&m accountant's report 会计师报告
CX m+)a-L Accountant's Report Rules 会计师报告规则
5cWw7V< m accounting and auditing procedure 会计与审计程序；会计与核数程序
=v*.p=r Accounting Arrangements 《会计安排》
PH{_ ,X accounting basis 会计基础
rL5z]RY accounting by Official Receiver 破产管理署署长呈交的帐目
t5lO'Ll*Q] Accounting Circular 《会计通告》
b9XW9O `B accounting class 会计类别
(os $B accounting date 记帐日期；会计结算日期
zuJtpMn accounting for money 款项核算
OnWx #84 Accounting Officer 会计主任
w4LScvBg accounting period 会计报告期；会计期
>*wtbkU accounting policy 会计政策；会计方针
(@#M!' accounting practice 会计惯例
LjU'z # accounting principle 会计准则
!u]1 dxa accounting record 会计记录
4Yl ; accounting report 会计报告
X(7qZ
P ~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(mlzg=szW Accounting Society of China 中国会计学会
KeNL0_ Pw accounting statement 会计报表
oc^Br~ Th accounting system 会计制度；会计系统
Dk5Zh+ ^ accounting transaction 会计事项；帐务交易
0D8K=h&e accounting treatment 会计处理
v<fnB accounting year 会计年度
wR{'y)$ accretion 增值；添加
wW" z accrual 应计项目；应累算数目
V
_c @ b% accrual basis 应计制；权责发生制
W14 Vm(`N accrual basis accounting 应计制会计；权责发生制会计
jg&E94}+ accrue 应累算；应计
c`fG1s accrued benefit 应累算利益
",)Qc!^P$
accrued charges 应计费用
aTzjm`F0 accrued cumulative preference share dividend 应累算的累积优先股股息
hkO sm6 accrued expenses 应累算费用
"l >Igm accrued interest payable 应付利息；应计未付利息
4Bl{WyMJ | accrued interest receivable 应收利息；应计未收利息
1bw{q.cmD accrued right 累算权益
yAN=2fZm accruing profit 应累算的利润
G"T ',~ accumulated fiscal reserve 累积财政储备
ezn ypY= accumulated profit 累积利润；滚存溢利
2<hpK!R accumulated reserve 累积储备
h!m_PgRSs accumulation of surplus income 累积收益盈余
mR;qMX)0h acquired assets 既得资产
@z gdq acquisition 收购；购置；取得
Tz9`uW~Mf acquisition cost 购置成本
\(">K acquisition expenses 购置费用
j:w{;(1=W acquisition of 100% interest 收购全部股权
apk4 j\i?5 acquisition of control 取得控制权
,<A$h3* acquisition of fixed assets 购置固定资产
= P acquisition of shell “买壳”
TO-$B8*nq acquisition price 收购价
TT9z_Q5~ act of God 天灾
{-A^g!jT& acting partner 执事合伙人
mYc.x active market 买卖活跃的市场；交投畅旺的市场；旺市
#Oha(mRY active partner 积极参与的合伙人
Gy[O)PEEh active trading 交投活跃
3/#:~a9Q actual circulation 实际流通
pMs
AyCAk actual cost 实际成本
2r%lA\,h$ actual expenditure 实际开支；实际支出
W(hMft% actual income 实际入息；实际收入；实际收益
z]3 `*/B actual market 现货市场
}$\M{# C~ actual price 现货价；实际价格
"z<azs actual profit 实际利润
H'qG/@u -l actual quotation 实盘；实际价位；实际报价
=YG _z^' actual year basis 按实际年度计算
` gW<M actuals 实货
mm5$>
[%U actuarial investigation 精算调查
Uje|`<X actuarial principle 精算原则
?GTU=gp Q actuarial report 精算师报告
B>Wu;a.:L Actuarial Society of Hong Kong 香港精算学会
`nO 71mo actuarial valuation 精算师估值
H\ 1qI7N C actuary 精算师
<58l;< 0 ad referendum agreement 暂定协议；有待覆核的协定
v=95_l ad valorem duty 从价税；按值征税
'$ef+ @y ad valorem duty system 从价税制
T}3v(6ew4 ad valorem fee 从价费
P_u|-~|\ ad valorem tariff 从价关税
f+.T^es additional allowance 额外免税额
d^(1TNS additional amount for unexpired risk 未过期风险的额外款额
O@iu aeEW additional assessable profit 补加应评税利润
M. td^l0 additional assessment 补加评税
U4G}DCU additional commitment 额外承担
Tg3!R q55 additional commitment vote 额外承担拨款
i!~'M ;S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
""svDfy$ additional dependent parent allowance 供养父母额外免税额
iE.-FZc additional provision 额外拨款
M/z}p additional stamp duty 附加印花税
yFhB>i additional tax 补加税罚款；补加税款
IcI OC8WC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2 3KyCV5 adjudged bankrupt 被裁定破产
5(
_6+'0 adjudicated bankrupt 裁定破产人
j6(?D*x adjudication fee 裁定费；评定印花税额手续费；评估契据费
a iCn"j adjudication of bankruptcy 裁定破产；宣告破产
1 qi@uYDug adjudication of insolvency 裁定无力偿还债务
.qob_dRA adjusted actual 经调整的实数；调整后的实数
7FO'{Qq adjusted current assets 经调整的流动资产；调整后的流动资产
?r_l 8 adjusted figure 经调整的数字；调整后的数额
bw&myzs adjusted liabilities 经调整的负债；调整后的负债
#'4OYY. adjusted loss 经调整的亏损；调整后的亏损
E0oU$IB 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\K<$?oUb adjusted profit 经调整的利润；调整后的利润
T# Z%y!6 adjusted surplus 经调整的盈余额；调整后的盈余额
LEE C W_: adjusted value 经调整的价值；调整后的价值
XR 0O;JN adjustment 调整；修订；理算〔保险〕
S-+M; @'Rl adjustment centre 调剂中心
q8ImrC.'^ adjustment lag 调整过程的时间差距；调整时差
AnZclqtb adjustment mechanism 调整机制
2u?zO7W)-L adjustment of loss 亏损调整
bAr` E adjustment process 调整过程；调整程序
k
n8N,,+
adjustment range 调整幅度
:c8n[+5 administered exchange rate 受管制汇率
X bkb5EkA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(Vg}Hh?p administration expenses 行政费用
_#o'
+_Z administration fee 手续费；行政费
}1-I[q6 administration in bankruptcy 破产管理
z<]bv7V administration order 遗产管理令
>"3>fche administrator 管理人；遗产管理人
9SMiJad< administrator of the estate 遗产管理人
F^!mI7Z|(2 admission of debt 债项承认书
mKq" 3 4F admission of proof 接纳债权证明
<5@PWrU?[[ advance 放贷款项；垫付款项；预支款项；预付款项
nW?R"@Zm advance account 暂支帐目；预付款帐户
69#8Z+dw7 advance compensation 预付补偿金
<Q<+4Y{R advance from shareholder 股东垫款
3z;_KmM advance pending reimbursement 预支以待日后付还
c-j_IN Gm advanced economy 先进经济体系
H(Ms^8Vs~: advancement 预付；预付财产
X5g[ :QKP7 advances warrant 垫款令
p4VSm a_( advancing 贷出
DG;y6#|p adverse balance 逆差
VhEM k\ adverse exchange 逆汇
6k?`:QK/sl advertisement addressed to shareholders 在报章刊登的致股东通告
GD-&_ 6a advice for collection 托收通知书
/NF# + bx advice of drawing 提款通知书；汇票通知书
NN
0Q`r,8} advice of payment 付款通知
r+<{S\ Q Advisory Committee [Securities and Futures Commission]
si(;y ]( 谘询委员会〔证券及期货事务监察委员会〕
;HOPABWz) Advisory Committee on Diversification 经济多元化谘询委员会
#ZiT- affidavit 誓章；遗产申报誓章
.]Mn^2#j affidavit of no receipt 述明无收款的誓章
y|_Eu: affiliate 联号；联营公司；附属公司
OY"6J@[z affiliated company 附属公司；联号；联营公司
p2x [p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V F0dE affordability 负担能力
TJ6#P <M African Development Bank [AfDB] 非洲开发银行
59Sw+iZj after-acquired property 事后取得的财产
=7
,Kf} 6 after-hours dealing 市后交易
wHsB,2H after-tax profit 税后盈利；税后利润；税后溢利
u~Tg&0V30 agency agreement 代理协议
}g f}eH agency expenses 代理机构的开支
V:bV ?lt agency fee 代理费
|Y _
- Agency Law 《代理法》
UBO^EVJ agent 代理人；承销人
U/qE4u1J6M agent of company 公司代理人
2Oh p]G agent's fee 代理人费；经纪费
kpob b aggregate 总计；总数；总体数字
\)m"3y Y aggregate amount 总款额；总额
GIHpSy`z aggregate assets and liabilities 总体资产与负债
>qT 'z$ aggregate at constant price 按固定价格计算的总体数字
klWYuStZ aggregate demand 总需求
k5+]SG`] ] aggregate gross position 总持仓量
?)3jqQ. aggregate limit 总限额
"r.2] R3 aggregate of salaries tax 合计薪俸税
$M"0BZQ?y! aggregate performance 总体表现；总体业绩
Qu{c B^Ga* aggregate supply 总体供应
Uedvc5><t aggregate surplus 总盈余
FuP/tTMU1a aggregate total 整体总额
=?0QqCjK) aggregate value 总值；合计价值
e9u@`ZC07 aggregated basis 合计基准
dYOF2si~% aggregated net chargeable income 合计应课税入息实额
gp|1?L 54 aggregation 合并计算；合计；总和
i +M*J#' aggregation of incomes of husband and wife 夫妇入息合并计算
-.v DF?@G aggregation of property 财产的总和
4f1D*id*`# agio 差价；贴水
qJ[@:&: 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》
hhR aJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L~ FTr 《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》
9( VRq^Z1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BH : 《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》
r>qA $zD^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_LfHs1g4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J m e% agreement for a settlement 授产协议
[^PCm Z6n agreement for assignment 转让协议
@Hr+/ 52B agreement for sale 售卖协议；买卖协议
7S2C /f agreement for sale and purchase 买卖协议
c 8'Cq7 agreement for the payment of interest 支付利息协议
2DMrMmLI agreement for the repayment of money 还款协议
dU;upS_- agreement of reinsurance 再保险协议
-4L!k'u R Agricultural Bank of China 中国农业银行
RSWcaATZN air passenger departure tax 飞机乘客离境税
fB# XhO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VTh$a_P> airport tax 机场税
5A_4\YpDR alcohol duty 酒精税
`n-vjjG%# alienation 让与；让渡；转让
?=|kC*$/G alimony 生活费；赡养费
F> Y9o- o2 All Ordinaries Index [AOI] 所有普通股指数
/B HepD} all risks 全险；综合险
'm1. X-$V All Sales Record for Stock Market 《股票市场成交报告》
/! ^P)yU, Allied Capital Resources Limited 新联财务有限公司
~mI LA->F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_C+DB A allocation letter 拨款信件
Mg uL$W&l allocation of fund 分配款项；预留款项
aMCO"66b allocation of profit 利润分配；溢利分配
j|'R$ | allocation warrant 拨款令
{},;-%xE allotment 分配；配股
Sr
y,@ p) allotment notice 股份配售通知；配股通知
Q(\ wx allotment of shares 股份分配
$@87?Ab allowable 可获宽免；免税的
UxPGv; F allowable business loss 可扣除的营业亏损
-ID!pT vW allowable expenses 可扣税的支出
B3 L4F" allowance 免税额；津贴；备抵；准备金
}]h \/ , allowance for debts 债项的免税额
*PB/iVH%6 allowance for depreciation by wear and tear 耗损折旧免税额
m<fA|9 F# allowance for funeral expenses 殡殓费的免税额
y U`: IMz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\C\g n] Z allowance for repairs and outgoings 修葺及支出方面的免税额
J@bW^>g*6u allowance to debtor 给债务人的津贴
Lb q_~ alteration of capital 资本更改
Sg Sk !lj alternate trustee 候补受托人
x1DVD!0 ~{ amalgamation 合并
+Hyk'=.W ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e(\Q)re5Q ambit of charges 征税范围；收费范围
r>3^kL5UI amended valuation 经修订的估值
TU%"jb5 American Commodities Exchange 美国商品交易所
Lpm?# g uR American Express Bank Limited 美国运通银行
b:B [3|
American Stock Exchange 美国证券交易所
T]2U fi. amortization 摊销
Dt {') amount due from banks 存放银行同业的款项
Y.
TYc; amount due from banks abroad 存放海外银行同业的款项
uZ[/%GTX{) amount due from holding companies 控股公司欠款
Oc-u=K,B amount due from local banks 存放本港银行同业的款项
R@ QQNYU.D amount due to banks 银行同业的存款
:_c*m@= z( amount due to banks abroad 海外银行同业的存款
0!IPcZjY7 amount due to holding companies 控股公司存款
|a(Q4 e/, amount due to local banks 本港银行同业的存款
]GS ~i+ =M amount due to outport banks 外埠银行同业的存款
RSH/l;ii amount for note issue 发行纸币的款额
;F,qS0lzE amount of bond 担保契据的款额
!" (u_dFw amount of consideration 代价款额
8 ?Wgawx amount of contribution 供款数额
|4xo4%BQ> amount of indebtedness 负债款额
4hNwKe"Ki amount of principal of the loan 贷款本金额
P7>IZ >bw amount of rates chargeable 应征差饷数额
|LFUzq>j amount of share capital 股本额
H0tF amount of sums assured 承保款额
8m7ea Z amount of variation 变动幅度
Y2vj}9jK amount of vote 拨款数额
e-!?[Ujv*% amount payable 应付款额
"w^Nu6 amount receivable 应收款额
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>b+loF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ri q|w+Q analysis 分析
xK!DtRzsA ancillary risk 附属风险
C "9"{ annual account 周年帐目；周年帐目报表；年度决算；年结
Mryn>b`c B annual accounting date 年结日期
ru Hrv"29 annual allowance 每年免税额；年积金；年度津贴；年津
x)\V lR annual balance 年度余额
'{^8_k\}B annual disposable income 每年可动用收入
5\?3$<1 I annual estimates 周年预算
g$gS7!u, annual fee 年费
q4k`)?k 9 annual general meeting 周年大会
gD5P!}s[u0 annual growth rate 年增率；每年增长率
{|p"; u J annual long-term supplement 长期个案每年补助金
B$DZ]/< annual pensionable emolument 可供计算退休金的年薪
^hysC c annual report 年报
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*v-a Annual Report on the Consumer Price Index 《消费物价指数年报》
o#dcD?^ annual return 周年报表；周年申报表；每年报税表格
~1d!hq?/q Annual Return Rules 《周年报表规则》
NY 4C@@" annual review of consumer prices 每年消费物价回顾
zze z~bv7: annual roll-forward basis 逐年延展方式
8vO;IK]9b^ annual salary 年薪
=?+w)(*0c annual statement 年度报表；年度决算表
xtsL8-u f 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
iRou Ld annuitant 年金受益人
Lv3XYZgW~ annuity 年金
:B+Rg c qi annuity contract 年金合约
To^#
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R%W@~o\p] antecedent debt 先前的债项
O T%V{hD ante-dated cheque 倒填日期支票
x~Pvh +O anticipated expenditure 预期开支
6mAB(X^+ anticipated net profit 预期纯利
9^p 32G anticipated revenue 预期收入
@jKDj ]\ anti-inflation measure 反通货膨胀措施
~ ;X YwQ" anti-inflationary stance 反通货膨胀立场
>Pyc[_j apparent deficit 表面赤字
@bY?$fj_u apparent financial solvency 表面偿债能力
,P!D-MN$V apparent partner 表面合伙人
:F 9q> application for personal assessment 个人入息课税申请书
qdO [d|d application of fund 资金应用
4y1> application to release as liquidator and to destruct the books of accounts and documents
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4G[u 申请免除清盘人职务及毁灭帐簿与文件
-3\7vpcdN appointed actuary 委任精算师
"]w!`^'_ appointed auditor 委任核数师；委任审计师
+>u>`| appointed trustee 委任的受托人
| ""=)-5N appointer 委任人
?'Oj=k"c 7 apportioned pro rata 按比例分摊
U ~CdU apportionment 分配；分摊
ki`8(u6l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H)`@2~Y
apportionment formula 分摊方程式
yz8-&4YRNd apportionment of estate duty 遗产税的分摊
J2'W =r_# appraisal 估价；评估
}D Z)W0RDe appreciable growth 可观增长
_o&94 & appreciable impact 显着影响
OH0S2?,{> appreciable increase 可观增长
FQ0KU b}0 appreciation 增值；升值
\w3%[+c appreciation against other currencies 相对其他货币升值
d4% `e&K]' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5^b i
7J appreciation tax 增值税
b h*^{ appropriation 拨款；拨用；拨付
PqVW'FYe appropriation account 拨款帐目
Y>G*'[U Appropriation Bill 拨款法案
<_>.!9q appropriation-in-aid system 补助拨款办法
(Hl8U approved assets 核准资产
CJv> /#$/F approved basket stock 认可一篮子证券
y&y /cML? approved budget 核准预算
/%5_~Jkr, approved charitable donation 认可慈善捐款
;m' '9z)2 approved charitable institution 认可慈善机构
E*OG-r approved currency 核准货币；认可货币
YsZ {1W approved estimates 核准预算
z'_&| -m approved estimates of expenditure 核准开支预算
2+,5p approved overseas insurer 核准海外保险人
|7 ]? >- approved overseas trust company 核准海外信托公司
3;y_qwA approved pooled investment fund 核准汇集投资基金
_Q)d+Fl approved provident fund scheme 认可公积金计划
luibB&p1 approved provision 核准拨款
F. }l(KuJ approved redeemable share 核准可赎回股份
[7'#~[a~ approved regional stock 认可地区性证券
@81-kdTx approved retirement scheme 认可退休金计划
AvyQ4xim+ approved subordinated loan 核准附属贷款
6$;L]<$W> arbitrage 套戥；套汇；套利
(*MNox?w arbitrageur 套戥者；套汇者
Zd8drT'@# arbitrary amount 临时款项
-% >8.#~G arrangement 措施；安排；协定
ob)Q,;8R arrears 欠款
D DQs42[ arrears of pay 欠付薪酬
{K<uM'ww> arrears of revenue 逾期未收税款；逾期未收的帐项
{ >wI8 articles of association 组织章程；组织细则；组织章程细则
m"<4\;GK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1B6C<cL:sU ascertainment of profit 确定利润
8 ~.iuFp "Asia Clear" “亚洲结算系统”
';&0~ [R[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q! Kn|mnN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kkT3 wP Asian Development Fund [ADF] 亚洲发展基金
|MR%{ZC^i Asian dollar bond 亚洲美元债券
|3 ;u"& (P Asian dollar market 亚洲美元市场
ZH_FA Asian dollar rate 亚洲美元利率
stX'yya Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`0Yt 1Z& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C%0<1 m p asked price 沽盘；喊价；索价；卖方报价
sS-W ~u|C assessable income 应评税入息
r@olC7& assessable loss 应评税亏损
6`_! ?u7 assessable profit 应评税利润
{a]pF .^kf assessable value 应评税值
nDyvX1] assessed profit 估定利润
=E&2 4 assessed value 经评估价值
"!xvpsy assessment 评税；评定；估价；评税单
$U ~=.!_du assessment number 评税编号；估价编号
zpbc mQB * assessment of additional tax 补加税评税
tp#Z@ 5= assessment of performance 业绩评估；实绩评价
zwMQXI'k83 Assessor 评税主任
,>&?ty9o asset price bubbles 资产价格泡沫
$[j-C9W asset-backed securities 具资产保证的证券
5LO4P>fq assets accretion 资产增值
9!5b2!J L assets and liabilities 资产与负债
?E%U|(S)=L assets betterment statement 资产递增表；资产改进表
&aY/eD assets lending 实物放款；有抵押贷款
5woIGO3X assets of the company passing on the death 死者去世时转移的公司资产
KLG6QBkj assets pledged as security for liabilities 用作负债抵押的资产
T G4\%S$w assets portfolio 资产投资组合
YfTd assets price 资产价格
~^^ !"- assets quality 资产质素
mgo'MW\ assets realization 资产变现
hK:#+hg, assets refinancing arrangement 资产再集资安排
CFD*g\g<* assets securitization 资产证券化
`oB' ( assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
FTbT9 assets value 资产值
I%pCm||p assignee 承让人
|)28=Z|Z assignment 转让；转让书；转让契
N{ : [/ assignment of interest 权益转让
#:]vUQ assignment of letters patent and trade mark 专利证书及商标转让
yQ<6p3 assignment of property 物业转让；物业转让书
_2]e1_= assignment right 转让权
Dm>T"4B`/ assignor 转让人
Z"l`e0 { associate 有联系的人；有关连人士；相联者；合伙人；联系人
6] .yRNy" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<+<)xwOQ ] associate member 附属会员
lO551Y^ associated body corporate 相联法人团体
UVc>i9,0 associated company 相联公司；联属公司
PZKbnu associated corporation 相联法团
& 6` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W H{cJ7wCL 公认会计师公会〔英国〕
\#uqD\DE Association of Futures Exchange Brokers 香港期货经纪协会
+F1]M2p] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
CbnR<W-j association of underwriters 承保人组织
5JQd)[Im assumption of control 接管
g@$0FY{Q assurance 担保；保险；转易；转易书
bq c;.4$ assurance of interest 权益的转易
/Lq;w'|I at 19XX price 按一九ＸＸ年价格计算
x%b]e a at a discount 按赔价计算；按贴水价格计算；打折扣
b%=1"&JI: at a premium 按溢价计算；按升水价格计算
4aj[5fhb- at call 通知付款；按通知
t9-_a5>E\} at constant market price 按固定市价计算
w~bG<kxP at constant price 按固定价格计算
zd?bHcW/h at cost 按成本计算
z2rQ$O -# at current market price 按当时市价计算；按现时市价计算
"
7l jc at current price 按当时价格计算；按现时价格计算
F?}m8ZRv at factor cost 按要素成本计算；按生产要素成本计算
j09mI$2y67 at money-of-the-day price 按付款当日价格计算
3{ .9O$ at or better 按指定或较佳价位〔买卖指令〕
zi?qK?m at par 按面值计算；平价
#B}BI8o ( at sight 见票即付
p +u{ W"I` at the close 按收市盘
vN{vJlpY at the opening 按开市盘
] +}:VaeA attestation 见证；见证条款
I'KR'1z 9 at-the-money option 平价期权
R=2
gtW"r attorney 受权人；受托代表人
+}Qv6s# attornment 新拥有人承认书
{ %]NpFg#b attributable profit 可归属利润
{. s ]\ C attributable share value 可归属股份价值
$-C6pZN(X Auckland Stock Exchange 奥克兰证券交易所
u+%)JhIp auction 拍卖
|usnY auctioneer 拍卖商
XS}Zq4H audit 审计；核数
(Q}PeKM?jq Audit Commission 审计署
H=JP3ID>{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0!3!?E < 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〕
Da9* / audit review 帐目审查
/ e~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
n`F QgC audited account 审计帐目；经审计的帐目
B| $\/xO audited annual account 经审计的周年帐目
uf{Sx Ea audited balance sheet 经审计的资产负债表
' 0\0SL auditor 核数师；核数主任；审计师
OlD7-c2L] auditor's certificate 核数师证明书；审计师证明书
G:E+s(x auditor's report 核数师报告；审计师报告
"cnG/{($* Aussie bond 澳元债券
#J%h!#3g austerity budget 紧缩预算
Mft0D j/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9`n P(~ Australia All Ordinaries Index 澳洲所有普通股票指数
,gFL Wb`B' Australian Dollar [AUD] 澳元
HB/
_O22 Australian Options Market 澳大利亚期权市场
o=a:L^n t, Australian Securities Commission 澳洲证券事务监察委员会
7?kXgR[#d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~N NaLl
Australian Stock Exchange 澳大利亚证券交易所
ZaEBdBv Austrian Schilling [ATS] 奥地利先令
:ofE8] authentication 认证；鉴证
kMwIuy authority to purchase 委托购买证；委购书
lB5 [#z authorization 认可；核准；授权；授权书
% xH>0 authorization by direction 指示授权
+1JZB* W authorization by instruction 指令授权
=$:4v`W0( authorization by warrant 令状授权
Ymrpf authorization of unit trust 单位信托的认可
n:}MULy; authorized agent 指定代理人
30gZ_ 8C>} authorized capital 法定资本
C%x(`S^/ authorized clerk 出市员
|Oj,S|Z: authorized dealer 认可交易商
t<KEx^gb authorized financial institution 认可财务机构
EkfGw/WDw authorized fund 认可基金
;
@[.$Q@I authorized fund house 获授权的基金公司；认可基金公司
(&N$W& authorized institution 认可机构
,b2O^tJF# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P:zEx]Y% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o'= [< authorized insurer 获授权保险人；获认可承保人
Tko CyD9 authorized investment 特准投资项目
% @^VrhS authorized person 获授权人
rRA_'t;uK authorized representative 获授权代表
2WbZ>^:Nsk authorized share capital 法定股本
d-A%ZAkE] automated quotation system 自动报价系统
AW{/k'%xw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`Tm 8TZd66 自动交易系统〔香港期货交易所有限公司〕
tyG nG0GK automatic adjustment mechanism 自动调整机制
g,z&{pZch automatic adjustment system 自动调整系统
g Z79u Automatic Clearing House 自动票据交换所
\nWzn4f automatic exchange rates accumulation system 自动化汇率累集系统
] aL [ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|Ls&~'ik automatic teller machine [ATM] 自动柜员机
8WLh]MD` autopay 自动转帐
RY'\mt"W2 available assets 可用资产
<O`q3u'l available fiscal reserve 现存财政储备
'%JM nU available profit 可用利润
c'wU O 3S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U4mh! average 平均；平均数；海损
duiKFN YN average basic salary 平均基本薪金
c,[qjr#\> average consumer expenditure 平均消费开支；一般消费开支
*}Ae9 average cost 平均成本
+Fy- ~M q average cost of land production 增辟土地平均成本
Eb{4.17b average daily turnover 平均每日成交额
LcQ\?]w`] average daily wage rate 平均每日工资率
N D99 g average expenditure pattern 平均开支模式
0ghwFo average growth rate 平均增长率
se*pkgWbz average net fixed assets 固定资产平均净值
.+ yJh average of relatives 相对价格平均数
LeRh (a`=$ average price 平均价格
lw/
m0}it average propensity to consume 平均消费倾向；一般消费倾向
4*ty&s=5OJ average propensity to save 平均储蓄倾向；一般储蓄倾向
c,u$ tnE) average rate 平均率
{F{[! . average revenue 平均收入；平均收益
XN 0RT>@ average stock 平均库存；平均存货
802]M average yearly rent 平均年租
:ayO+fr# avoidance of double taxation 避免双重课税
H 29 _ / avoidance of tax 避税
