A:
%/1`"M5ko A share Ａ股；甲类股份
i:qc2#O:J abatement of tax 减税；减扣免税额
0}Kl47 }aD ABN AMRO Bank N.V. 荷兰银行
yoGE#+|7^ above-the-line expenditure 线上项目支出；经常预算支出
vQc>jmS+n above-the-line receipt 线上项目收入；经常预算收入
]9R?2{"K ABSA Asia Limited 南非联合亚洲有限公司
K~x G+Kh absolute change 绝对数值变更
5c'rnMW4+p absolute expenditure 实际开支
@2YO_rL[ absolute guideline figure 绝对准则数字
;9,Ll%Lk< absolute interest 绝对权益
?9mWMf%t absolute order of discharge 绝对破产解除令
&y3_>!L absolute profit margin 绝对利润幅度
|I)Ms NF absolute value 实值；绝对值
a9F lzR absolutely vested interest 绝对既得权益
[GU!],Y absorbed cost 已吸收成本；已分摊成本
qe`W~a9x absorption 吸收；分摊；合并
cvn,&G -` absorption rate 吸收率；摊配率；分摊率
|n01T_Z)P ACB Finance Limited 亚洲商业财务有限公司
je_ 77G(F acceptable form of reciprocity 合理的互惠条件
nUd(@ @%m acceptable rate 适当利率；适当汇率
l*B ;/
>nR acceptance agreement 承兑协议
'G@Npp)&^ acceptance for honour 参加承兑
h,TDNR<1L acceptor 承兑人；接受人；受票人
|PI.xl:ch acceptor for honour 参加承兑人
+:/`&LOS- accident insurance 意外保险
'9{H(DA Accident Insurance Association of Hong Kong 香港意外保险公会
I/XVo2Ee accident insurance scheme 意外保险计划
G 1$DV Go accident year basis 意外年度基准
$Snwx accommodation 通融；贷款
GrVvOJr accommodation bill 通融票据；空头票据
8eWb{n uJ> accommodation party 汇票代发人
w2/%e$D!9 account balance 帐户余额；帐户结余
J\m7U account book 帐簿
m[ifcDZ( e account collected in advance 预收款项
;,Lq*x2s account current book 往来帐簿
s8 .oS);` account of after-acquired property 事后取得的财产报告
hCW8(Zt account of defaulter 拖欠帐目
@ mt v2P` account payable 应付帐款
B quyPG" account payee only [A/C payee only] 只可转帐；存入收款人帐户
B:^5W{ account receivable 应收帐款
{ BJ[h account receivable report 应收帐款报表
dRWp/3 } account statement 结单；帐单；会计财务报表
W5J"#^kdF8 account title 帐户名称；会计科目
axXA y 5 accountant's report 会计师报告
*!C^L"i Accountant's Report Rules 会计师报告规则
Vi5RkUY] accounting and auditing procedure 会计与审计程序；会计与核数程序
wz073-v>ZV Accounting Arrangements 《会计安排》
FIC
2) accounting basis 会计基础
#FTXy >W accounting by Official Receiver 破产管理署署长呈交的帐目
M={k4r_ t Accounting Circular 《会计通告》
M~ynJ@q accounting class 会计类别
A n/) |B4 accounting date 记帐日期；会计结算日期
ZLE4 XB] accounting for money 款项核算
s49 AF Accounting Officer 会计主任
~|l>bf accounting period 会计报告期；会计期
lYQcQ*- accounting policy 会计政策；会计方针
> { fX;l accounting practice 会计惯例
5#QB&A> accounting principle 会计准则
4V43(G accounting record 会计记录
0BxO75m}o accounting report 会计报告
xjR/K&[m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!. q *bY Accounting Society of China 中国会计学会
|{t}ULc accounting statement 会计报表
*( D_g!a accounting system 会计制度；会计系统
OM} :1He accounting transaction 会计事项；帐务交易
<Ni]\-* accounting treatment 会计处理
} {j[ accounting year 会计年度
47ir QK* accretion 增值；添加
5:^dyF&sm{ accrual 应计项目；应累算数目
M FE~bU(h accrual basis 应计制；权责发生制
)7c^@I;7 accrual basis accounting 应计制会计；权责发生制会计
6M6 12 accrue 应累算；应计
N-_2d*l 3 accrued benefit 应累算利益
ymr-kB accrued charges 应计费用
G 78rpp accrued cumulative preference share dividend 应累算的累积优先股股息
ew }C*4qH accrued expenses 应累算费用
} 1X,~y] accrued interest payable 应付利息；应计未付利息
A
g/z\kX accrued interest receivable 应收利息；应计未收利息
9FJU'$FN accrued right 累算权益
h +N75 accruing profit 应累算的利润
c @2s!bs accumulated fiscal reserve 累积财政储备
l$z o3[ accumulated profit 累积利润；滚存溢利
Q\ro )r accumulated reserve 累积储备
33"{"2==` accumulation of surplus income 累积收益盈余
;rd!kFd#bq acquired assets 既得资产
x<9 |t( acquisition 收购；购置；取得
)Cu"M #` acquisition cost 购置成本
0o`0Td acquisition expenses 购置费用
T tkB acquisition of 100% interest 收购全部股权
G ^r^" j acquisition of control 取得控制权
LB 2
2doW acquisition of fixed assets 购置固定资产
4i/ TEHQ acquisition of shell “买壳”
[S 3X acquisition price 收购价
Fv#ToT:QXe act of God 天灾
{%UY1n acting partner 执事合伙人
s&8QRI. active market 买卖活跃的市场；交投畅旺的市场；旺市
?z
M s; active partner 积极参与的合伙人
`9b D%M active trading 交投活跃
< (s+ actual circulation 实际流通
s{< rc> actual cost 实际成本
MEq
()}7P actual expenditure 实际开支；实际支出
0D$+WX actual income 实际入息；实际收入；实际收益
N ZdQz actual market 现货市场
{PYN3\N, actual price 现货价；实际价格
64b9.5Bn actual profit 实际利润
J^0co1Y0 actual quotation 实盘；实际价位；实际报价
d-xKm2sH actual year basis 按实际年度计算
{9' "!fH actuals 实货
`|v0@-'$ actuarial investigation 精算调查
}IEYH&4! actuarial principle 精算原则
SGj aH 8z actuarial report 精算师报告
-pa.-@ Actuarial Society of Hong Kong 香港精算学会
w7w$z _P actuarial valuation 精算师估值
I:AlM ? actuary 精算师
N WX~@Rg ad referendum agreement 暂定协议；有待覆核的协定
uop_bJ ad valorem duty 从价税；按值征税
I ?l*GO+pz ad valorem duty system 从价税制
>$HMZbsE ad valorem fee 从价费
a/`fJY6rR ad valorem tariff 从价关税
4.CLTy3W additional allowance 额外免税额
GD~3RnGQ{ additional amount for unexpired risk 未过期风险的额外款额
hMi!H.EX. additional assessable profit 补加应评税利润
"+Xwc+v^ additional assessment 补加评税
ad
i5h additional commitment 额外承担
s~M!yuH additional commitment vote 额外承担拨款
t2tH%%Rs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|$7!u DU8 additional dependent parent allowance 供养父母额外免税额
-D{~7& additional provision 额外拨款
1`B5pcuI additional stamp duty 附加印花税
z\fD}`^8 additional tax 补加税罚款；补加税款
|MT g KEsn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M*aE) D ' adjudged bankrupt 被裁定破产
.^P^lQT]> adjudicated bankrupt 裁定破产人
m!E36ce} adjudication fee 裁定费；评定印花税额手续费；评估契据费
#r:J,D6* adjudication of bankruptcy 裁定破产；宣告破产
(VwS 9:` adjudication of insolvency 裁定无力偿还债务
\p [ !@ d^ adjusted actual 经调整的实数；调整后的实数
_R Y<-B
adjusted current assets 经调整的流动资产；调整后的流动资产
LdVGFlcXi adjusted figure 经调整的数字；调整后的数额
r")=Z1y adjusted liabilities 经调整的负债；调整后的负债
VaSw}q/o:/ adjusted loss 经调整的亏损；调整后的亏损
o"QpV
>x 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
^ /:]HG adjusted profit 经调整的利润；调整后的利润
8>Ervi` adjusted surplus 经调整的盈余额；调整后的盈余额
v%86JUlK. adjusted value 经调整的价值；调整后的价值
+z("'Cv adjustment 调整；修订；理算〔保险〕
P,D >gxl adjustment centre 调剂中心
r`wL _>"{n adjustment lag 调整过程的时间差距；调整时差
5\EHu8 adjustment mechanism 调整机制
'HW (RC0dR adjustment of loss 亏损调整
e`#Gq0}8 adjustment process 调整过程；调整程序
nV"[Wng N adjustment range 调整幅度
5
BcuLRId: administered exchange rate 受管制汇率
fIWQ+E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%>5Ht e< administration expenses 行政费用
x1mxM#ql administration fee 手续费；行政费
+zz9u?2C` administration in bankruptcy 破产管理
>JCS OI administration order 遗产管理令
Odw SN G administrator 管理人；遗产管理人
+< bq@.x administrator of the estate 遗产管理人
McH* J j admission of debt 债项承认书
D95 $ admission of proof 接纳债权证明
.' D+De&y advance 放贷款项；垫付款项；预支款项；预付款项
POUB{ba advance account 暂支帐目；预付款帐户
^D oJ='& advance compensation 预付补偿金
BFj@Z' 7P advance from shareholder 股东垫款
Yg2z=&p-{" advance pending reimbursement 预支以待日后付还
.B#Lt,m advanced economy 先进经济体系
C'7W50b advancement 预付；预付财产
:qgdn,Me advances warrant 垫款令
6TPcG d Z advancing 贷出
,FS iE\ adverse balance 逆差
,<pql!B- adverse exchange 逆汇
Q+dBSKSK advertisement addressed to shareholders 在报章刊登的致股东通告
bs%]xf
~D; advice for collection 托收通知书
69y TGUG3 advice of drawing 提款通知书；汇票通知书
K< Ct advice of payment 付款通知
|W*f 6F3 Advisory Committee [Securities and Futures Commission]
!!Mp;h'}- 谘询委员会〔证券及期货事务监察委员会〕
De:w(Rm Advisory Committee on Diversification 经济多元化谘询委员会
pMa 3R3a affidavit 誓章；遗产申报誓章
glk
I9~ affidavit of no receipt 述明无收款的誓章
Zb);08X affiliate 联号；联营公司；附属公司
i&.F}bEi affiliated company 附属公司；联号；联营公司
4B (*{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K%Q^2 "Eb0 affordability 负担能力
Mt@K01MI% African Development Bank [AfDB] 非洲开发银行
iVXR=A\er after-acquired property 事后取得的财产
WMh'<'w N_ after-hours dealing 市后交易
0Xk;X1Xl after-tax profit 税后盈利；税后利润；税后溢利
w[4SuD agency agreement 代理协议
Dtd
bQF agency expenses 代理机构的开支
p c-'+7Dh> agency fee 代理费
<| Z0|sel Agency Law 《代理法》
,EwJg69 agent 代理人；承销人
-cq ~\m^6 agent of company 公司代理人
;J?^M!l2= agent's fee 代理人费；经纪费
Zd~s5 aggregate 总计；总数；总体数字
l*% voKZG aggregate amount 总款额；总额
4Z]^v4vb aggregate assets and liabilities 总体资产与负债
'*-X 3p aggregate at constant price 按固定价格计算的总体数字
b;!ilBc aggregate demand 总需求
S$muV9z2= aggregate gross position 总持仓量
mp r["C"l aggregate limit 总限额
:GL|: aggregate of salaries tax 合计薪俸税
\O7,CxD2 aggregate performance 总体表现；总体业绩
2(`2 f aggregate supply 总体供应
@J"
} ~Y aggregate surplus 总盈余
U x zwgVT aggregate total 整体总额
]e? * 7T] aggregate value 总值；合计价值
r OB\u|Pg aggregated basis 合计基准
nV ']^3b aggregated net chargeable income 合计应课税入息实额
a[9;Okm # aggregation 合并计算；合计；总和
Wuc,Cjm9(! aggregation of incomes of husband and wife 夫妇入息合并计算
]*zF#Vo c aggregation of property 财产的总和
7M*+ !al9 agio 差价；贴水
YWq[)F@0G 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》
`4;<\VYCr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jX+L I 《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》
B LMcvK\9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BKvF,f/g 《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》
wJ IJPYTK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~xvQ?c ?- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fCEd
:Kr agreement for a settlement 授产协议
_}JygOew agreement for assignment 转让协议
rR C3^X`u agreement for sale 售卖协议；买卖协议
X]y 3 ~|K agreement for sale and purchase 买卖协议
rM>&! ?y+ agreement for the payment of interest 支付利息协议
@X\nY</E#M agreement for the repayment of money 还款协议
g`J? 2
_] agreement of reinsurance 再保险协议
"OK(<x]3;> Agricultural Bank of China 中国农业银行
JZP2NB_xt air passenger departure tax 飞机乘客离境税
- *yj[?6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Iu n!r v airport tax 机场税
ap;UxWqx alcohol duty 酒精税
mT-5Ok&TUe alienation 让与；让渡；转让
g3 x192f alimony 生活费；赡养费
u c7Y8iO All Ordinaries Index [AOI] 所有普通股指数
6;(Slkv all risks 全险；综合险
\DGm[/P All Sales Record for Stock Market 《股票市场成交报告》
vv%Di.V Allied Capital Resources Limited 新联财务有限公司
deu+ i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=4Ex'
%%(U allocation letter 拨款信件
:B=`^>RK allocation of fund 分配款项；预留款项
dHOz;4_ allocation of profit 利润分配；溢利分配
vBM\W%T|d allocation warrant 拨款令
?0_i{BvN allotment 分配；配股
tbOe,-U-@ allotment notice 股份配售通知；配股通知
( !Ml2 allotment of shares 股份分配
P<2yCovn` allowable 可获宽免；免税的
xsA F<:S\ allowable business loss 可扣除的营业亏损
r-Dcc;+=Q allowable expenses 可扣税的支出
!uHI5k,f allowance 免税额；津贴；备抵；准备金
#U XmTrZ. allowance for debts 债项的免税额
CT"0"~~ allowance for depreciation by wear and tear 耗损折旧免税额
) mv}u~ allowance for funeral expenses 殡殓费的免税额
lbv, jS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k?xtZ,n{s allowance for repairs and outgoings 修葺及支出方面的免税额
Bpk%,* $*) allowance to debtor 给债务人的津贴
8q tNK> D alteration of capital 资本更改
"Ny_ RF alternate trustee 候补受托人
a`|/*{ amalgamation 合并
1 !\ pwd@{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
UdLC] ambit of charges 征税范围；收费范围
G. oaDGy amended valuation 经修订的估值
E,C<ox4e American Commodities Exchange 美国商品交易所
fylaH(LER American Express Bank Limited 美国运通银行
c wpDad[Kx American Stock Exchange 美国证券交易所
5~.\rcr% amortization 摊销
*]Vx=7 D amount due from banks 存放银行同业的款项
^i:%;oeG amount due from banks abroad 存放海外银行同业的款项
4Nq n47|>e amount due from holding companies 控股公司欠款
G_AAE#r` amount due from local banks 存放本港银行同业的款项
}#yR a Ip amount due to banks 银行同业的存款
;W+.]_$6)T amount due to banks abroad 海外银行同业的存款
w"l8M0$m amount due to holding companies 控股公司存款
spe9^.SI amount due to local banks 本港银行同业的存款
<D4)gRRo amount due to outport banks 外埠银行同业的存款
+Z{ 4OJK amount for note issue 发行纸币的款额
T>?sPq amount of bond 担保契据的款额
93'%aSDI% amount of consideration 代价款额
h+ * amount of contribution 供款数额
hc[GpZcw, amount of indebtedness 负债款额
$6'xRUx X amount of principal of the loan 贷款本金额
VUNQ@{ST|1 amount of rates chargeable 应征差饷数额
'0o`<xW amount of share capital 股本额
uHf~KYL amount of sums assured 承保款额
z1V 0WDVm amount of variation 变动幅度
{s`1+6_&Vz amount of vote 拨款数额
".w*_1G7U amount payable 应付款额
*`l>1)B> amount receivable 应收款额
&Vonu* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{b#c0>.8- analysis 分析
8^4X /n ancillary risk 附属风险
::M/ s#-@ annual account 周年帐目；周年帐目报表；年度决算；年结
zBjqYqZ<+ annual accounting date 年结日期
o[cKh7&+ annual allowance 每年免税额；年积金；年度津贴；年津
-rH3rKtf~ annual balance 年度余额
p>!r[v' annual disposable income 每年可动用收入
a .]
! annual estimates 周年预算
Z;n}* ^U annual fee 年费
O-&n5 annual general meeting 周年大会
<o]tW4 \(R annual growth rate 年增率；每年增长率
BtqJkdK!;1 annual long-term supplement 长期个案每年补助金
;V%lFP3# annual pensionable emolument 可供计算退休金的年薪
f}+G;a9Nj annual report 年报
sxsM%Gb?H Annual Report on the Consumer Price Index 《消费物价指数年报》
5`z{A annual return 周年报表；周年申报表；每年报税表格
,cm2uY Annual Return Rules 《周年报表规则》
W)9KYI9u annual review of consumer prices 每年消费物价回顾
{) .=G annual roll-forward basis 逐年延展方式
PD/~@OsxU annual salary 年薪
I&(cdKY
z annual statement 年度报表；年度决算表
c/x( v=LW 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
+T4< }+ n annuitant 年金受益人
hU4~`g p annuity 年金
' bT9AV% annuity contract 年金合约
8KAyif@1:: annuity on human life 人寿年金
gK%&VzG4 antecedent debt 先前的债项
S$$:G$ j ante-dated cheque 倒填日期支票
Cu|n?Uk anticipated expenditure 预期开支
-}N{'S,Bp anticipated net profit 预期纯利
HV?awc anticipated revenue 预期收入
1DLQ Zq anti-inflation measure 反通货膨胀措施
H$[--_dI{ anti-inflationary stance 反通货膨胀立场
WrD2 0Q$9Q apparent deficit 表面赤字
{)%B?75~ apparent financial solvency 表面偿债能力
c9'#G>&h~^ apparent partner 表面合伙人
/Fv1Z=:r application for personal assessment 个人入息课税申请书
zBoU;d%p> application of fund 资金应用
}~ + application to release as liquidator and to destruct the books of accounts and documents
$9l3 DJ 申请免除清盘人职务及毁灭帐簿与文件
;N/c 5+ appointed actuary 委任精算师
wvc?2~` appointed auditor 委任核数师；委任审计师
r^\^*FD | appointed trustee 委任的受托人
Q 5jP`<zWU appointer 委任人
Z]Qm64^I apportioned pro rata 按比例分摊
Y@r#:BH ) apportionment 分配；分摊
o 86}NqK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kv'n W apportionment formula 分摊方程式
{Qhv HV apportionment of estate duty 遗产税的分摊
D!X{9q}S1 appraisal 估价；评估
-iW[cj
R`$ appreciable growth 可观增长
.z{7
rH appreciable impact 显着影响
EG 1SI Eo appreciable increase 可观增长
g^]Q*EBa appreciation 增值；升值
UIu'x_qc appreciation against other currencies 相对其他货币升值
klx4Mvq+/@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"?N`9J|j)~ appreciation tax 增值税
@lj appropriation 拨款；拨用；拨付
Cw+ (,1 appropriation account 拨款帐目
4 bJ3uIP# Appropriation Bill 拨款法案
I&cb5j]C appropriation-in-aid system 补助拨款办法
t^7R6 y approved assets 核准资产
y k#:.5H approved basket stock 认可一篮子证券
@E==~ b approved budget 核准预算
~ib#x~Db approved charitable donation 认可慈善捐款
1fC|_V(0 approved charitable institution 认可慈善机构
ZU:gNO0 approved currency 核准货币；认可货币
hwXp=not( approved estimates 核准预算
R
UX approved estimates of expenditure 核准开支预算
[@\f 0R approved overseas insurer 核准海外保险人
OsK=% aDpj approved overseas trust company 核准海外信托公司
h`v M+,I approved pooled investment fund 核准汇集投资基金
*wSl~J|ZM% approved provident fund scheme 认可公积金计划
#Y{"`5> approved provision 核准拨款
&FK=w] P approved redeemable share 核准可赎回股份
HML6<U-eS approved regional stock 认可地区性证券
3^fZUldf approved retirement scheme 认可退休金计划
!~mN"+u& approved subordinated loan 核准附属贷款
F`ihw[
Wn arbitrage 套戥；套汇；套利
) Z^( + arbitrageur 套戥者；套汇者
Q \{\u J x arbitrary amount 临时款项
= T\pq8 arrangement 措施；安排；协定
_ WSJg1 arrears 欠款
X0U6: arrears of pay 欠付薪酬
L@2H>Lh35 arrears of revenue 逾期未收税款；逾期未收的帐项
yV]-![`D articles of association 组织章程；组织细则；组织章程细则
2.NzB7c*CM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r@!~l1$s` ascertainment of profit 确定利润
a
v`eA`)S "Asia Clear" “亚洲结算系统”
Z>D7C?v:( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bh_ALu^CSX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"Srp/g]a Asian Development Fund [ADF] 亚洲发展基金
N 7M^ Asian dollar bond 亚洲美元债券
`QkzWy~V3 Asian dollar market 亚洲美元市场
J* ;t{M5 Asian dollar rate 亚洲美元利率
v |i(peA # Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
PNKmI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5q) E ed asked price 沽盘；喊价；索价；卖方报价
m83i6"!H assessable income 应评税入息
=_UPZ] assessable loss 应评税亏损
)0%<ZVB assessable profit 应评税利润
V3m!dp] assessable value 应评税值
|FNP~5v assessed profit 估定利润
;N
j5N B7 assessed value 经评估价值
2+^#<Uok assessment 评税；评定；估价；评税单
C ) P N assessment number 评税编号；估价编号
?Rwn1. Z assessment of additional tax 补加税评税
F1+2V"~ assessment of performance 业绩评估；实绩评价
* r % Assessor 评税主任
LD 6fi asset price bubbles 资产价格泡沫
U .rH,` asset-backed securities 具资产保证的证券
bX9}G#+U assets accretion 资产增值
K crF=cA assets and liabilities 资产与负债
o/[NUQSI assets betterment statement 资产递增表；资产改进表
&/ zs Ix+ assets lending 实物放款；有抵押贷款
L3W
^ip4 assets of the company passing on the death 死者去世时转移的公司资产
AI)9E=D% assets pledged as security for liabilities 用作负债抵押的资产
dE ^'URBiA assets portfolio 资产投资组合
NKMB,b assets price 资产价格
wHY;Y-(Z T assets quality 资产质素
e)iVX<qb assets realization 资产变现
.58 AXg assets refinancing arrangement 资产再集资安排
fkI<RgM assets securitization 资产证券化
w"s RK assets situated outside Hong Kong 在香港以外地方的资产
mDq0 1fU4 assets stripping 削减资产；拆卖资产
OI-%Ig%C#l assets value 资产值
~k J#IA assignee 承让人
JR NyvG>j assignment 转让；转让书；转让契
:Ert5 7@l assignment of interest 权益转让
~f@;. assignment of letters patent and trade mark 专利证书及商标转让
']dTW#i assignment of property 物业转让；物业转让书
)Q\;N C=4 assignment right 转让权
rLVAI#ci= assignor 转让人
0p#36 czqy associate 有联系的人；有关连人士；相联者；合伙人；联系人
J:Qp(s-N^: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S1=c_!q%9 associate member 附属会员
r|P4|_No associated body corporate 相联法人团体
dxU[>m; associated company 相联公司；联属公司
l p? h~ associated corporation 相联法团
I,#U
_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\"lzmxe0p 公认会计师公会〔英国〕
Z c"]Cv( Association of Futures Exchange Brokers 香港期货经纪协会
Y6 CadC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i&l$G5 5F association of underwriters 承保人组织
ZNx{7]=a assumption of control 接管
PEBQ|k8g& assurance 担保；保险；转易；转易书
w |M?t{ assurance of interest 权益的转易
S=my ;M- at 19XX price 按一九ＸＸ年价格计算
z1 L . at a discount 按赔价计算；按贴水价格计算；打折扣
+I/P5OGRN at a premium 按溢价计算；按升水价格计算
aE;!mod at call 通知付款；按通知
^@)+P/& at constant market price 按固定市价计算
Y<|L|b6 at constant price 按固定价格计算
9sRP8Nj| at cost 按成本计算
KL|B| u at current market price 按当时市价计算；按现时市价计算
sX=!o})0 at current price 按当时价格计算；按现时价格计算
CtE".UlCA at factor cost 按要素成本计算；按生产要素成本计算
zL_X?UmV at money-of-the-day price 按付款当日价格计算
SGbo|Xe7: at or better 按指定或较佳价位〔买卖指令〕
3F r}8 Dy at par 按面值计算；平价
P ffwNj/l at sight 见票即付
K'71uW> at the close 按收市盘
L@+j8[3BX at the opening 按开市盘
^L[Z +7| attestation 见证；见证条款
8ZahpB at-the-money option 平价期权
{1qEN_ERx attorney 受权人；受托代表人
YV2^eG r. attornment 新拥有人承认书
3NJ-.c@(p attributable profit 可归属利润
``O\'{o& attributable share value 可归属股份价值
3 $RII -}> Auckland Stock Exchange 奥克兰证券交易所
5=
F-^ auction 拍卖
) ejvT- auctioneer 拍卖商
u!X 2ju< audit 审计；核数
Mr&]RTEE Audit Commission 审计署
co*5NM^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A 7 sej 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
QKF2_Acc audit review 帐目审查
WT d})
s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^oP]@r"qy audited account 审计帐目；经审计的帐目
5 )C~L] audited annual account 经审计的周年帐目
g VuN a) audited balance sheet 经审计的资产负债表
a`{'u)@ auditor 核数师；核数主任；审计师
vi=yR auditor's certificate 核数师证明书；审计师证明书
)zt5` "/ o auditor's report 核数师报告；审计师报告
sS0psw1 Aussie bond 澳元债券
JD> !3>S)? austerity budget 紧缩预算
7>4t{aRf_8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
WAQv4&xGM Australia All Ordinaries Index 澳洲所有普通股票指数
7eq;dNB@gq Australian Dollar [AUD] 澳元
R Ofm Ac Australian Options Market 澳大利亚期权市场
Mu:H'$"'H Australian Securities Commission 澳洲证券事务监察委员会
%?cPqRHJ ~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
weDv[ b5i Australian Stock Exchange 澳大利亚证券交易所
8(+X0} Austrian Schilling [ATS] 奥地利先令
D2hvf ^g'* authentication 认证；鉴证
Cz(Pj S authority to purchase 委托购买证；委购书
!cq4+0{O;& authorization 认可；核准；授权；授权书
oL~Yrb%R authorization by direction 指示授权
(g;Ff`P
Pc authorization by instruction 指令授权
~C[,P\, authorization by warrant 令状授权
9#agI|d~ authorization of unit trust 单位信托的认可
7z$+ *]9- authorized agent 指定代理人
c9&
8kq5 authorized capital 法定资本
u|Ai<2b$ authorized clerk 出市员
$SDx)
'! authorized dealer 认可交易商
8=e \^Q+ authorized financial institution 认可财务机构
+I')>6 authorized fund 认可基金
II2oV}7? authorized fund house 获授权的基金公司；认可基金公司
_6|b0*jv'& authorized institution 认可机构
>,y QG+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9DT}sCLz:B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{Cd*y6lI authorized insurer 获授权保险人；获认可承保人
x^
Wgo`v) authorized investment 特准投资项目
$L&*0$[]Q authorized person 获授权人
\ pq]q authorized representative 获授权代表
)Y :CV,` authorized share capital 法定股本
t]m#k%) automated quotation system 自动报价系统
Z<w g` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C2VZE~U+ 自动交易系统〔香港期货交易所有限公司〕
fL@[B{XMM automatic adjustment mechanism 自动调整机制
bySw#h_ automatic adjustment system 自动调整系统
Gh< r_O~L3 Automatic Clearing House 自动票据交换所
0lEIj /u automatic exchange rates accumulation system 自动化汇率累集系统
U@*z#T#"m Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yb] a p automatic teller machine [ATM] 自动柜员机
d2(n3Xf autopay 自动转帐
l>:? U available assets 可用资产
t
& ucq Y available fiscal reserve 现存财政储备
T|=8 jt, available profit 可用利润
4RK^efnp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sPhh#VCw{ average 平均；平均数；海损
*
5j iC average basic salary 平均基本薪金
yc H=L8 average consumer expenditure 平均消费开支；一般消费开支
5zU D W? average cost 平均成本
Lkb?,j5 average cost of land production 增辟土地平均成本
E 0* 81PS average daily turnover 平均每日成交额
@hCGV'4 average daily wage rate 平均每日工资率
4 A*' 0!H average expenditure pattern 平均开支模式
J" z8olV average growth rate 平均增长率
.I gCC_C9 average net fixed assets 固定资产平均净值
1p tP e y average of relatives 相对价格平均数
:JOF!Q average price 平均价格
m=#2u4H4 average propensity to consume 平均消费倾向；一般消费倾向
6 g!t1%Kb average propensity to save 平均储蓄倾向；一般储蓄倾向
m*(8I=]q average rate 平均率
9\ dC8 average revenue 平均收入；平均收益
- Z#A}h average stock 平均库存；平均存货
3cs'Oz<w average yearly rent 平均年租
vm Hf$rq avoidance of double taxation 避免双重课税
GB{%4)%6 avoidance of tax 避税
