A:
B
}euIQB A share Ａ股；甲类股份
89^g$ ac abatement of tax 减税；减扣免税额
pTG[F ABN AMRO Bank N.V. 荷兰银行
^.iRU'{ above-the-line expenditure 线上项目支出；经常预算支出
RV_I&HD! above-the-line receipt 线上项目收入；经常预算收入
\V!{z;.fA ABSA Asia Limited 南非联合亚洲有限公司
(}6\_k[}m absolute change 绝对数值变更
MnqT?Cc4$j absolute expenditure 实际开支
A03io8D6 absolute guideline figure 绝对准则数字
Gv G8s6IZ absolute interest 绝对权益
Vm\zLWNB absolute order of discharge 绝对破产解除令
ukEJ D 3i absolute profit margin 绝对利润幅度
; lb absolute value 实值；绝对值
PNo:[9`S;m absolutely vested interest 绝对既得权益
= E]tEi absorbed cost 已吸收成本；已分摊成本
$;G<!]& s absorption 吸收；分摊；合并
He'VqUw_ absorption rate 吸收率；摊配率；分摊率
0Zwx3[bq6K ACB Finance Limited 亚洲商业财务有限公司
q hvT," acceptable form of reciprocity 合理的互惠条件
3{| ~'5* acceptable rate 适当利率；适当汇率
p *42
@1, acceptance agreement 承兑协议
,(Zxd4?y acceptance for honour 参加承兑
HQ9tvSc acceptor 承兑人；接受人；受票人
2"Wq=qy\J acceptor for honour 参加承兑人
q M rM^ ~ accident insurance 意外保险
Z;a)P.l.> Accident Insurance Association of Hong Kong 香港意外保险公会
F7O*%y.'; accident insurance scheme 意外保险计划
4 ]m{^z`1 accident year basis 意外年度基准
M^Z=~512g accommodation 通融；贷款
!KOa'Ic$V accommodation bill 通融票据；空头票据
e,p*R?Y{[ accommodation party 汇票代发人
z "yW):X account balance 帐户余额；帐户结余
mOh?cjOi account book 帐簿
Miw=2F account collected in advance 预收款项
!ITM:% account current book 往来帐簿
0j4n1 1# account of after-acquired property 事后取得的财产报告
A|1xK90^XT account of defaulter 拖欠帐目
KCbJ^Rln account payable 应付帐款
=,;$d&#*h account payee only [A/C payee only] 只可转帐；存入收款人帐户
frPQi{u$ account receivable 应收帐款
hx&fV #m account receivable report 应收帐款报表
# `gX(C> account statement 结单；帐单；会计财务报表
~K #92 account title 帐户名称；会计科目
A s >Og accountant's report 会计师报告
8CRbo24"s Accountant's Report Rules 会计师报告规则
h7fytO accounting and auditing procedure 会计与审计程序；会计与核数程序
|3E|VGm ~ Accounting Arrangements 《会计安排》
//|B?4kk accounting basis 会计基础
*j]Bo,A C accounting by Official Receiver 破产管理署署长呈交的帐目
AQ(n?1LU Accounting Circular 《会计通告》
7L&,Na accounting class 会计类别
0]*W0#{Zj accounting date 记帐日期；会计结算日期
[<U=)!Swg accounting for money 款项核算
y
`FZ 0FI Accounting Officer 会计主任
:Bt,.uN C accounting period 会计报告期；会计期
W[DoQ @ q accounting policy 会计政策；会计方针
eL"'-d+] accounting practice 会计惯例
~A5NseWCK accounting principle 会计准则
1G12FV>M accounting record 会计记录
@fm p2!?6 accounting report 会计报告
aW dI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lJ= EP.T Accounting Society of China 中国会计学会
/cx'(AT accounting statement 会计报表
!y~nsy:&7x accounting system 会计制度；会计系统
* bYU=RS accounting transaction 会计事项；帐务交易
`ql8y ' accounting treatment 会计处理
]5QXiF8` accounting year 会计年度
AEnkx!o accretion 增值；添加
KG(FA accrual 应计项目；应累算数目
wT- -i@@ accrual basis 应计制；权责发生制
0_ST2I"Ln accrual basis accounting 应计制会计；权责发生制会计
k6z
] -XG accrue 应累算；应计
qS! Lt3+ accrued benefit 应累算利益
| -{e!& accrued charges 应计费用
bws}'#-* accrued cumulative preference share dividend 应累算的累积优先股股息
t^K Qv ~ accrued expenses 应累算费用
iR9du P+ accrued interest payable 应付利息；应计未付利息
12'MzIsU's accrued interest receivable 应收利息；应计未收利息
,N,@9p accrued right 累算权益
o:ow"cOEf accruing profit 应累算的利润
u? >x accumulated fiscal reserve 累积财政储备
Q.eD:@%iE accumulated profit 累积利润；滚存溢利
8(Ptse
, accumulated reserve 累积储备
W&cs&>F# accumulation of surplus income 累积收益盈余
n_]B5U acquired assets 既得资产
./3/3& 6 acquisition 收购；购置；取得
P PV T2;9 acquisition cost 购置成本
*2-b&PQR{ acquisition expenses 购置费用
8$] SvfX acquisition of 100% interest 收购全部股权
_u6N a B acquisition of control 取得控制权
G$'UK acquisition of fixed assets 购置固定资产
9]ZfSn) acquisition of shell “买壳”
%hBw c#^ acquisition price 收购价
q ({-C act of God 天灾
q9{ h@y acting partner 执事合伙人
ltk ARc3 active market 买卖活跃的市场；交投畅旺的市场；旺市
.YvIVQ active partner 积极参与的合伙人
+RM!j9Rq active trading 交投活跃
OhN2 FkxL actual circulation 实际流通
jf1GYwuW* actual cost 实际成本
PE6,9i0ee actual expenditure 实际开支；实际支出
_ ~yd actual income 实际入息；实际收入；实际收益
lY@ 2$q9BT actual market 现货市场
u@:[ dbJ actual price 现货价；实际价格
-wx~* actual profit 实际利润
Q6URaw#Yt` actual quotation 实盘；实际价位；实际报价
p ]jLs|tat actual year basis 按实际年度计算
n05GM.|* s actuals 实货
qTbc?S46pt actuarial investigation 精算调查
_]ZlGq!L actuarial principle 精算原则
J Bq6Qg actuarial report 精算师报告
0S>L0qp Actuarial Society of Hong Kong 香港精算学会
J,:;\Xhl actuarial valuation 精算师估值
/CyFe< t actuary 精算师
f$5pp=s: n ad referendum agreement 暂定协议；有待覆核的协定
GSS mlJ` ad valorem duty 从价税；按值征税
di+ |` O ad valorem duty system 从价税制
|%|Vl u ad valorem fee 从价费
x;:jF_ ad valorem tariff 从价关税
ADOA&r[ additional allowance 额外免税额
A2L"&dl additional amount for unexpired risk 未过期风险的额外款额
?-2s}IJO additional assessable profit 补加应评税利润
tK uJ &I~ additional assessment 补加评税
~@Bw(! additional commitment 额外承担
`5(F'o additional commitment vote 额外承担拨款
Yc6.v8a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u.n'd F- additional dependent parent allowance 供养父母额外免税额
=(\BM')l additional provision 额外拨款
Z
Q*hrgQ additional stamp duty 附加印花税
*fj]L?, additional tax 补加税罚款；补加税款
YZ:C9:S6X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
m}D;=>2$ adjudged bankrupt 被裁定破产
G `3{Q7k adjudicated bankrupt 裁定破产人
{0a\<l adjudication fee 裁定费；评定印花税额手续费；评估契据费
Vh=U/{Rp1 adjudication of bankruptcy 裁定破产；宣告破产
-~(d _ adjudication of insolvency 裁定无力偿还债务
HEc.3 adjusted actual 经调整的实数；调整后的实数
<2<2[F5Q% adjusted current assets 经调整的流动资产；调整后的流动资产
T+RC#& > adjusted figure 经调整的数字；调整后的数额
[r Nd7-j < adjusted liabilities 经调整的负债；调整后的负债
t~4Cf] ) adjusted loss 经调整的亏损；调整后的亏损
aY .cx1" 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
w8$>
2 adjusted profit 经调整的利润；调整后的利润
P'}B5 I~ adjusted surplus 经调整的盈余额；调整后的盈余额
p {ZyC adjusted value 经调整的价值；调整后的价值
@T L|\T adjustment 调整；修订；理算〔保险〕
.w{Y3,dd> adjustment centre 调剂中心
X}x\n\Z adjustment lag 调整过程的时间差距；调整时差
g2==`f!i adjustment mechanism 调整机制
KTot40osj adjustment of loss 亏损调整
.=-a1p/ adjustment process 调整过程；调整程序
O/#uQn} adjustment range 调整幅度
fdwP@6eh administered exchange rate 受管制汇率
+G"YQq' b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|w #~v%w administration expenses 行政费用
`x >6Wk1 administration fee 手续费；行政费
v{"yrC administration in bankruptcy 破产管理
]2|fc5G' administration order 遗产管理令
4e|N^h*! administrator 管理人；遗产管理人
$~1mKx]] administrator of the estate 遗产管理人
Va l"v UZ admission of debt 债项承认书
b3 =Z~iLv admission of proof 接纳债权证明
@' M"c
q advance 放贷款项；垫付款项；预支款项；预付款项
Tjv'S
< advance account 暂支帐目；预付款帐户
5#X R1#` advance compensation 预付补偿金
q7soV(P advance from shareholder 股东垫款
KkpbZ7\@ advance pending reimbursement 预支以待日后付还
> O
rIY advanced economy 先进经济体系
(@ !K tW advancement 预付；预付财产
[N9yW uc advances warrant 垫款令
0&CXR=U5 advancing 贷出
zv/dj04> adverse balance 逆差
]s)Y">6 adverse exchange 逆汇
d8 Jf3Mo advertisement addressed to shareholders 在报章刊登的致股东通告
Wuk8&P3 advice for collection 托收通知书
0m> 8 advice of drawing 提款通知书；汇票通知书
*pnaj\ advice of payment 付款通知
Uz rf,I[ Advisory Committee [Securities and Futures Commission]
w8 UUeF 谘询委员会〔证券及期货事务监察委员会〕
t18j2P>` Advisory Committee on Diversification 经济多元化谘询委员会
3< 6h~ek ) affidavit 誓章；遗产申报誓章
6:; >id${ affidavit of no receipt 述明无收款的誓章
LCj3{>{/= affiliate 联号；联营公司；附属公司
.GNyA DQp affiliated company 附属公司；联号；联营公司
'PFjZGaKR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q `L )^In" affordability 负担能力
ae@! M African Development Bank [AfDB] 非洲开发银行
p"jze3mF after-acquired property 事后取得的财产
i_r708ep6 after-hours dealing 市后交易
jpZq]E9`P after-tax profit 税后盈利；税后利润；税后溢利
Pn.Deo Hme agency agreement 代理协议
u=]*,,5< agency expenses 代理机构的开支
yk5K8D[tV agency fee 代理费
f# #/-NG Agency Law 《代理法》
%3t;[$n# agent 代理人；承销人
6P>}7R} agent of company 公司代理人
7
wEv`5 agent's fee 代理人费；经纪费
.o C! ~' aggregate 总计；总数；总体数字
~Sm6 {L aggregate amount 总款额；总额
-oUNK}> aggregate assets and liabilities 总体资产与负债
9xzow,mi aggregate at constant price 按固定价格计算的总体数字
;]> )6 aggregate demand 总需求
]W2#8:i aggregate gross position 总持仓量
z8{-I@+` aggregate limit 总限额
(/]#G8 aggregate of salaries tax 合计薪俸税
$)9 |"q6 aggregate performance 总体表现；总体业绩
(&v|,.c^)1 aggregate supply 总体供应
l ic-68T aggregate surplus 总盈余
e`7>QS ;. aggregate total 整体总额
LJ@r+|> aggregate value 总值；合计价值
X;)/<:mX aggregated basis 合计基准
F?H=2mzKbz aggregated net chargeable income 合计应课税入息实额
>C6S2ISSz aggregation 合并计算；合计；总和
k[a<KbS aggregation of incomes of husband and wife 夫妇入息合并计算
);t+ ~YPS aggregation of property 财产的总和
@sg.0GR agio 差价；贴水
wJq$yqos{ 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》
rrj.]^E_~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"gm5 DE 《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》
Y(kf<Wo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/JC1o&z_T 《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》
iZeq
l1O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;sAGT q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[Eu) ~J* agreement for a settlement 授产协议
g<0K
i^# agreement for assignment 转让协议
vo*oCfm agreement for sale 售卖协议；买卖协议
=4SXntU!e agreement for sale and purchase 买卖协议
R0tT4V + agreement for the payment of interest 支付利息协议
$)o0{HsL+ agreement for the repayment of money 还款协议
Kn@#5MC
rU agreement of reinsurance 再保险协议
5<v1v& Agricultural Bank of China 中国农业银行
F4z#u2 ~TC air passenger departure tax 飞机乘客离境税
C f d* Q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~ *"iLf@, airport tax 机场税
NjEi.]L*fX alcohol duty 酒精税
Q{950$ )L alienation 让与；让渡；转让
C:5d/9k alimony 生活费；赡养费
KT<$E!@ All Ordinaries Index [AOI] 所有普通股指数
WfG +_iP? all risks 全险；综合险
(Ll'j0]k> All Sales Record for Stock Market 《股票市场成交报告》
7/QK"0 Allied Capital Resources Limited 新联财务有限公司
( y.N-I, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L{8_6s(: allocation letter 拨款信件
"zd _eC5 allocation of fund 分配款项；预留款项
r#)1/`h allocation of profit 利润分配；溢利分配
kln)7SzPuk allocation warrant 拨款令
>&S}u\/ allotment 分配；配股
`kQosQV allotment notice 股份配售通知；配股通知
1e shuL allotment of shares 股份分配
YT(Eh3ID allowable 可获宽免；免税的
[
fzYC'A= allowable business loss 可扣除的营业亏损
Bz-jy. allowable expenses 可扣税的支出
F/> \ uzu allowance 免税额；津贴；备抵；准备金
!f52JQyh allowance for debts 债项的免税额
ug2 W{D allowance for depreciation by wear and tear 耗损折旧免税额
`{ Q'iydU allowance for funeral expenses 殡殓费的免税额
OQ? N_zs, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&U|c=$ !\ allowance for repairs and outgoings 修葺及支出方面的免税额
9+N% Io?! allowance to debtor 给债务人的津贴
`}=R
alteration of capital 资本更改
_W g} #r alternate trustee 候补受托人
ztSQrDbbb4 amalgamation 合并
lm;hW&O9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
AK&>3 D ambit of charges 征税范围；收费范围
~Y CH5, amended valuation 经修订的估值
~KMa h American Commodities Exchange 美国商品交易所
EC,`t*< American Express Bank Limited 美国运通银行
Z8xB
a0 American Stock Exchange 美国证券交易所
.aY $-Y < amortization 摊销
)< G(C,!,. amount due from banks 存放银行同业的款项
Y&O2;q/B amount due from banks abroad 存放海外银行同业的款项
9N9&y^SmD amount due from holding companies 控股公司欠款
>rEZ$h amount due from local banks 存放本港银行同业的款项
T*C25l;w amount due to banks 银行同业的存款
9c)#j&2? H amount due to banks abroad 海外银行同业的存款
nD*iSb* amount due to holding companies 控股公司存款
qovsM M amount due to local banks 本港银行同业的存款
'_.qhsS amount due to outport banks 外埠银行同业的存款
V2T% tn;rp amount for note issue 发行纸币的款额
LPt9+sauf1 amount of bond 担保契据的款额
70 R6: amount of consideration 代价款额
3jxC}xz) amount of contribution 供款数额
0!dNW,NfJ amount of indebtedness 负债款额
L>sLb(2\i amount of principal of the loan 贷款本金额
f- 9t amount of rates chargeable 应征差饷数额
fS4W*P[B3 amount of share capital 股本额
66eJp-5e8 amount of sums assured 承保款额
\~,\| amount of variation 变动幅度
!9/`PcNIpy amount of vote 拨款数额
d%'#-w' amount payable 应付款额
%`5 (SC]. amount receivable 应收款额
FJ~d&L\l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>t cEx( analysis 分析
gp`@dn'; ancillary risk 附属风险
;(`bP annual account 周年帐目；周年帐目报表；年度决算；年结
xE<H@@w annual accounting date 年结日期
~-7/9$ay5 annual allowance 每年免税额；年积金；年度津贴；年津
Ex
p ?x annual balance 年度余额
hp'oiR;~w annual disposable income 每年可动用收入
= exCpW> annual estimates 周年预算
e*}zl>f annual fee 年费
Ie^Ed` annual general meeting 周年大会
> U?\WgE$ annual growth rate 年增率；每年增长率
)9yQ
C annual long-term supplement 长期个案每年补助金
6 J,h }S annual pensionable emolument 可供计算退休金的年薪
T"Y#u annual report 年报
iLSUz j` Annual Report on the Consumer Price Index 《消费物价指数年报》
/OztkThx= annual return 周年报表；周年申报表；每年报税表格
iiq
`:G
Annual Return Rules 《周年报表规则》
:wIA.1bK} annual review of consumer prices 每年消费物价回顾
MZh .Xo annual roll-forward basis 逐年延展方式
1 gjaTPwY annual salary 年薪
/C!~v!;e annual statement 年度报表；年度决算表
Cst1 nGPL 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
/ =6_2t#vA annuitant 年金受益人
X^eyrq v annuity 年金
Ly2,*\7 annuity contract 年金合约
P t5 wm\ annuity on human life 人寿年金
`S|F\mI ~
antecedent debt 先前的债项
$mGz J4& ante-dated cheque 倒填日期支票
VX.LL
5 anticipated expenditure 预期开支
Bn&P@C$7 anticipated net profit 预期纯利
&EV%g6 anticipated revenue 预期收入
sX~E ~$_g anti-inflation measure 反通货膨胀措施
1i z =i^} anti-inflationary stance 反通货膨胀立场
fW2NYQP$: apparent deficit 表面赤字
> "F-1{ apparent financial solvency 表面偿债能力
g3kbsi7_: apparent partner 表面合伙人
Gpxp8[ { application for personal assessment 个人入息课税申请书
U !|)M application of fund 资金应用
ivo><"Y(r application to release as liquidator and to destruct the books of accounts and documents
M 8WjqTq 申请免除清盘人职务及毁灭帐簿与文件
RG45S0Ygj appointed actuary 委任精算师
1w7t Rw appointed auditor 委任核数师；委任审计师
}kmAUaa,Z appointed trustee 委任的受托人
/P,1KVQPh appointer 委任人
7/<~s]D[% apportioned pro rata 按比例分摊
TzaeE
apportionment 分配；分摊
e#HPU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=A6*;T"W apportionment formula 分摊方程式
kQ\ $0=6N9 apportionment of estate duty 遗产税的分摊
?Sh]kJ O appraisal 估价；评估
i_*yS+Z; appreciable growth 可观增长
) 'n@A% B appreciable impact 显着影响
_WWC8?6 U appreciable increase 可观增长
8wkhbD|; appreciation 增值；升值
r[Pp [ g-J appreciation against other currencies 相对其他货币升值
30^q_|l:] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O.Pp*sQ^ appreciation tax 增值税
++,I`x+p appropriation 拨款；拨用；拨付
85&7WAco"B appropriation account 拨款帐目
;?HP/dZLz Appropriation Bill 拨款法案
Xf&YcHo appropriation-in-aid system 补助拨款办法
X:Z3R0 approved assets 核准资产
eWv:wNouk approved basket stock 认可一篮子证券
_ =I1 approved budget 核准预算
1<m`3 8' approved charitable donation 认可慈善捐款
L-?ty@-i approved charitable institution 认可慈善机构
x*z&#[(0g! approved currency 核准货币；认可货币
J t]RU+TB approved estimates 核准预算
Q |o$ ^D, approved estimates of expenditure 核准开支预算
[&99# 7B approved overseas insurer 核准海外保险人
kfas4mkc approved overseas trust company 核准海外信托公司
* .n Sv @F approved pooled investment fund 核准汇集投资基金
aWTurnee^ approved provident fund scheme 认可公积金计划
ZJs~,Q approved provision 核准拨款
D 1y`J&A>Q approved redeemable share 核准可赎回股份
-hnNa A approved regional stock 认可地区性证券
A;rk4)lij approved retirement scheme 认可退休金计划
Rf4K R hi approved subordinated loan 核准附属贷款
Fvk=6$d2 arbitrage 套戥；套汇；套利
%|H]T] s arbitrageur 套戥者；套汇者
O
MQ?*^eA arbitrary amount 临时款项
~`Bk CTT arrangement 措施；安排；协定
Ich^*z(F$ arrears 欠款
P ,] ./m\J arrears of pay 欠付薪酬
&Pme4IHtm arrears of revenue 逾期未收税款；逾期未收的帐项
Ti )Me-g articles of association 组织章程；组织细则；组织章程细则
{c)\}s(}F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V $I8iVGL ascertainment of profit 确定利润
%(
7##f_ "Asia Clear" “亚洲结算系统”
9oc_*V0< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:u9'ZHkZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DQ+6VPc^o Asian Development Fund [ADF] 亚洲发展基金
\l(J6Tu Asian dollar bond 亚洲美元债券
8zeeC
eI U Asian dollar market 亚洲美元市场
>6 Uc|D Asian dollar rate 亚洲美元利率
L ,A+" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-'qVnu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J(}PvkA asked price 沽盘；喊价；索价；卖方报价
\VhG'd3k assessable income 应评税入息
|qe;+)0>K assessable loss 应评税亏损
_(g 0$vRP~ assessable profit 应评税利润
~-vCY assessable value 应评税值
AmIW$(Ce assessed profit 估定利润
E'4Psx9: = assessed value 经评估价值
4#> Z.sf assessment 评税；评定；估价；评税单
t! 3s@ assessment number 评税编号；估价编号
TsT5BC63 assessment of additional tax 补加税评税
pqO0M]} assessment of performance 业绩评估；实绩评价
h%F.h! [* Assessor 评税主任
9 l~D}5e7 asset price bubbles 资产价格泡沫
r}qDvC D asset-backed securities 具资产保证的证券
py\:u5QS assets accretion 资产增值
Qqg.z-G %. assets and liabilities 资产与负债
}kQ{T:q4 assets betterment statement 资产递增表；资产改进表
`>UUdv{C assets lending 实物放款；有抵押贷款
>z%YK dq assets of the company passing on the death 死者去世时转移的公司资产
}I
uqB*g[t assets pledged as security for liabilities 用作负债抵押的资产
+0U=UV)U assets portfolio 资产投资组合
s 1wlO y assets price 资产价格
mOj; 0 R assets quality 资产质素
h=`$ec assets realization 资产变现
eZa7brC| assets refinancing arrangement 资产再集资安排
>m lQ@Z_O assets securitization 资产证券化
J|{50?S{^ assets situated outside Hong Kong 在香港以外地方的资产
Ojz'p5d`> assets stripping 削减资产；拆卖资产
^cNuEF9 assets value 资产值
1_S]t[?I/ assignee 承让人
TO89;O assignment 转让；转让书；转让契
BA1H)% assignment of interest 权益转让
(bv{1 7K assignment of letters patent and trade mark 专利证书及商标转让
VK*_p EV,} assignment of property 物业转让；物业转让书
P\K#q%8 assignment right 转让权
uQc("F assignor 转让人
TaSS) n associate 有联系的人；有关连人士；相联者；合伙人；联系人
(N&i4 O-I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.9 e5@@VR associate member 附属会员
Wap4:wT associated body corporate 相联法人团体
RuYIG?J=/ associated company 相联公司；联属公司
67&IaDts associated corporation 相联法团
I) 1ih Association of Chartered Certified Accountants [ACCA] [United Kingdom]
] / Nt 公认会计师公会〔英国〕
7xO05)bz Association of Futures Exchange Brokers 香港期货经纪协会
6M&ajl`o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PEEaNOk
1b association of underwriters 承保人组织
%XN;S29d5W assumption of control 接管
-h7ssf'u[ assurance 担保；保险；转易；转易书
]QR]#[Tn' assurance of interest 权益的转易
b#N P*L& at 19XX price 按一九ＸＸ年价格计算
vdn)+fZ;
at a discount 按赔价计算；按贴水价格计算；打折扣
5ZkR3/h e at a premium 按溢价计算；按升水价格计算
>}F$6KM at call 通知付款；按通知
i|z= WnF$& at constant market price 按固定市价计算
&)6}.$`
at constant price 按固定价格计算
@&m]:GR at cost 按成本计算
m-4#s at current market price 按当时市价计算；按现时市价计算
>b"@{MZ @t at current price 按当时价格计算；按现时价格计算
,N:^4A at factor cost 按要素成本计算；按生产要素成本计算
J'|[-D-a at money-of-the-day price 按付款当日价格计算
4|&/# Cz^Y at or better 按指定或较佳价位〔买卖指令〕
LE{@J0r#n at par 按面值计算；平价
Sak^J.~G[ at sight 见票即付
($`IHKF1.l at the close 按收市盘
_Ycz@Jn at the opening 按开市盘
/9kxDbj attestation 见证；见证条款
Xd Thl at-the-money option 平价期权
7.VP7;jys attorney 受权人；受托代表人
]tu
OWR attornment 新拥有人承认书
VRY(@# q attributable profit 可归属利润
\y?*} L attributable share value 可归属股份价值
'Up75eT Auckland Stock Exchange 奥克兰证券交易所
RQWUO^&e^ auction 拍卖
X%s5D&gr auctioneer 拍卖商
wN'S+4 audit 审计；核数
n:4 0T1: q Audit Commission 审计署
Z?xaXFm_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_+P*XY5 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〕
pD[&,gV$ audit review 帐目审查
~SBW`=aP} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'fK=;mM audited account 审计帐目；经审计的帐目
V0m1>{ audited annual account 经审计的周年帐目
:_i1gY) audited balance sheet 经审计的资产负债表
5P #._Em auditor 核数师；核数主任；审计师
T_2' =7 auditor's certificate 核数师证明书；审计师证明书
3(J>aQZuI auditor's report 核数师报告；审计师报告
uY)4y0 Aussie bond 澳元债券
7Fpa%N/WL austerity budget 紧缩预算
EwG+' nlE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"k + :!D Australia All Ordinaries Index 澳洲所有普通股票指数
:T$}@& - Australian Dollar [AUD] 澳元
X~m57 b j Australian Options Market 澳大利亚期权市场
:CM-I_6 Australian Securities Commission 澳洲证券事务监察委员会
p&Nav,9x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+&"W:Le: Australian Stock Exchange 澳大利亚证券交易所
z^gz kXx7 Austrian Schilling [ATS] 奥地利先令
j,].88 H authentication 认证；鉴证
,9 ^ 5 authority to purchase 委托购买证；委购书
[wSoZBl authorization 认可；核准；授权；授权书
An(gHi;1$ authorization by direction 指示授权
v,ecNuy*d authorization by instruction 指令授权
?z M authorization by warrant 令状授权
|mG;?>c) authorization of unit trust 单位信托的认可
1f^oW[w& authorized agent 指定代理人
,[p?u']yZz authorized capital 法定资本
Bi fI.2| authorized clerk 出市员
Rq| 5%;1 authorized dealer 认可交易商
exSwx-zxI authorized financial institution 认可财务机构
"fNv(> -7s authorized fund 认可基金
dk ] authorized fund house 获授权的基金公司；认可基金公司
(:~_#BA authorized institution 认可机构
p vt/ { authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7.NL> :lu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JYjc^m authorized insurer 获授权保险人；获认可承保人
H4v%$R;K authorized investment 特准投资项目
`4@` G:6BL authorized person 获授权人
*tZ3?X[b authorized representative 获授权代表
|U 1u:= [ authorized share capital 法定股本
BSy4
d> automated quotation system 自动报价系统
4V@0L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GPAC0K^p 自动交易系统〔香港期货交易所有限公司〕
H"pY j automatic adjustment mechanism 自动调整机制
}T902RL0 automatic adjustment system 自动调整系统
Th,]nVsGs~ Automatic Clearing House 自动票据交换所
O+X QP!T automatic exchange rates accumulation system 自动化汇率累集系统
@:hWahMy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W{ozZuo automatic teller machine [ATM] 自动柜员机
>oy%qLHe~t autopay 自动转帐
)r A\+XT7 available assets 可用资产
=#TQXm']Gi available fiscal reserve 现存财政储备
$+ e (k~ available profit 可用利润
{3vm ] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7m8:odeF average 平均；平均数；海损
6"?#s/fk average basic salary 平均基本薪金
RToX[R;1E average consumer expenditure 平均消费开支；一般消费开支
0=`aXb- average cost 平均成本
H!y@.W{_ average cost of land production 增辟土地平均成本
@AG=Eq9<o average daily turnover 平均每日成交额
Tz& cm = average daily wage rate 平均每日工资率
BI#(L={5 average expenditure pattern 平均开支模式
jvd3_L-@E< average growth rate 平均增长率
0~<t :q! average net fixed assets 固定资产平均净值
Vas Q/ average of relatives 相对价格平均数
]]V=\.y average price 平均价格
q{,yas 7} average propensity to consume 平均消费倾向；一般消费倾向
:1iXBG\ average propensity to save 平均储蓄倾向；一般储蓄倾向
<9=RLENmY" average rate 平均率
(o6 u ^#6 average revenue 平均收入；平均收益
W#b++}S average stock 平均库存；平均存货
>>J !| average yearly rent 平均年租
OB,T>o@ avoidance of double taxation 避免双重课税
N9 )ERW2`* avoidance of tax 避税
