A:
,Q ZNH?Cp/ A share Ａ股；甲类股份
*@-a{T} abatement of tax 减税；减扣免税额
"Ei' FM ABN AMRO Bank N.V. 荷兰银行
* $Tz g!/ above-the-line expenditure 线上项目支出；经常预算支出
dJf#j?\[ above-the-line receipt 线上项目收入；经常预算收入
7A6: * ABSA Asia Limited 南非联合亚洲有限公司
LV6BSQyQ absolute change 绝对数值变更
^*@D%U absolute expenditure 实际开支
$psPNJG absolute guideline figure 绝对准则数字
[Q:C\f] absolute interest 绝对权益
7FYq6wi absolute order of discharge 绝对破产解除令
[izP1A$r#Q absolute profit margin 绝对利润幅度
:%2uZ/cG( absolute value 实值；绝对值
Ce.*yO<- absolutely vested interest 绝对既得权益
v*3tqT(% absorbed cost 已吸收成本；已分摊成本
0V!@*Z absorption 吸收；分摊；合并
"NOll:5"( absorption rate 吸收率；摊配率；分摊率
/@xL { ACB Finance Limited 亚洲商业财务有限公司
}48 o{\ acceptable form of reciprocity 合理的互惠条件
~ ]S%b3> acceptable rate 适当利率；适当汇率
0\tdxi acceptance agreement 承兑协议
^a # acceptance for honour 参加承兑
in>.Tax* acceptor 承兑人；接受人；受票人
ZhnRsn9 acceptor for honour 参加承兑人
qQ^ bUpk0 accident insurance 意外保险
mO0a: i! Accident Insurance Association of Hong Kong 香港意外保险公会
*{1]b_< accident insurance scheme 意外保险计划
E!]d?t 3b accident year basis 意外年度基准
u[b0MNE ~ accommodation 通融；贷款
f)9{D[InM^ accommodation bill 通融票据；空头票据
rpn&.#KS accommodation party 汇票代发人
@mRd a %qR account balance 帐户余额；帐户结余
r;'Vy0?AL account book 帐簿
dePI&z: account collected in advance 预收款项
p5?8E$VHV account current book 往来帐簿
w pS $ - account of after-acquired property 事后取得的财产报告
l'2a?1/q account of defaulter 拖欠帐目
@I '_ account payable 应付帐款
J}-,!3qxW account payee only [A/C payee only] 只可转帐；存入收款人帐户
O)tZ` X; account receivable 应收帐款
<Eo; CaaF/ account receivable report 应收帐款报表
K8l|qe account statement 结单；帐单；会计财务报表
p6yC1\U!o account title 帐户名称；会计科目
'RlPj 0Cg
accountant's report 会计师报告
U&D"f M8 Accountant's Report Rules 会计师报告规则
xM/B"SG2 accounting and auditing procedure 会计与审计程序；会计与核数程序
5 $e|@/(0 Accounting Arrangements 《会计安排》
Jz!8Xg%a accounting basis 会计基础
[Pu~kiN accounting by Official Receiver 破产管理署署长呈交的帐目
@Ee'nP Accounting Circular 《会计通告》
0r?}LWjf accounting class 会计类别
>!OD[9 accounting date 记帐日期；会计结算日期
GB(o)I#h accounting for money 款项核算
As n7 ;x0; Accounting Officer 会计主任
-
T,;Fr' accounting period 会计报告期；会计期
24)3^1P\V accounting policy 会计政策；会计方针
! `k{Ga accounting practice 会计惯例
_M/ckv1q@ accounting principle 会计准则
%r0yBK2uOp accounting record 会计记录
pr8eRV!x accounting report 会计报告
T <|B1jA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g3%Xh0007{ Accounting Society of China 中国会计学会
'*5I5'[ X, accounting statement 会计报表
c]>s(/}T accounting system 会计制度；会计系统
gc 14 % accounting transaction 会计事项；帐务交易
?* ~W accounting treatment 会计处理
U j)~ >V' accounting year 会计年度
-bo5/`x accretion 增值；添加
gv}Esps
R accrual 应计项目；应累算数目
0sv#* &0= accrual basis 应计制；权责发生制
; /fZh:V2 accrual basis accounting 应计制会计；权责发生制会计
G}d-L!YbE' accrue 应累算；应计
M1^?_; B accrued benefit 应累算利益
C :/O]slH accrued charges 应计费用
,~-"EQT accrued cumulative preference share dividend 应累算的累积优先股股息
W c4F'}s accrued expenses 应累算费用
F$UvYy4O d accrued interest payable 应付利息；应计未付利息
)\C: | accrued interest receivable 应收利息；应计未收利息
l+'@y (}Q accrued right 累算权益
(PjC]`FK accruing profit 应累算的利润
Gpws_ jw accumulated fiscal reserve 累积财政储备
H 3Y FbR accumulated profit 累积利润；滚存溢利
"P<I Qx accumulated reserve 累积储备
G[1: <Vg8 accumulation of surplus income 累积收益盈余
kh /n|2 acquired assets 既得资产
.7Zb,r acquisition 收购；购置；取得
WG8}}`F| acquisition cost 购置成本
{
as#lHn acquisition expenses 购置费用
e`%U}_[ d acquisition of 100% interest 收购全部股权
-t_t3aU| acquisition of control 取得控制权
UI}v{05] acquisition of fixed assets 购置固定资产
Yy6Mkw 7X acquisition of shell “买壳”
6]yYiz2Xn acquisition price 收购价
\ jDD=ew act of God 天灾
v1Tla]d acting partner 执事合伙人
l d8 E!t[ active market 买卖活跃的市场；交投畅旺的市场；旺市
zdFO&YHTw active partner 积极参与的合伙人
o(GXv3L active trading 交投活跃
f]M KNX actual circulation 实际流通
f 4CS actual cost 实际成本
F.2<G.9 actual expenditure 实际开支；实际支出
#~l(t_m{ actual income 实际入息；实际收入；实际收益
j^#4!Ue actual market 现货市场
n $RhD93 actual price 现货价；实际价格
{ O+d7,C actual profit 实际利润
'\8gY((7 actual quotation 实盘；实际价位；实际报价
G+2!+N\P actual year basis 按实际年度计算
dWbSrl actuals 实货
H`#{zt); actuarial investigation 精算调查
`)Z"||8K actuarial principle 精算原则
`yYo Vu* actuarial report 精算师报告
#=mLQSiQ Actuarial Society of Hong Kong 香港精算学会
xj8 yQ Y1 actuarial valuation 精算师估值
%5#ts/f actuary 精算师
l"70|~ ad referendum agreement 暂定协议；有待覆核的协定
ZbVo<p5* ] ad valorem duty 从价税；按值征税
s8L=:hiSf) ad valorem duty system 从价税制
H 9}z0VI ad valorem fee 从价费
nBw4YDR! ad valorem tariff 从价关税
jdz]+Q`jq additional allowance 额外免税额
4D+S\S0bk additional amount for unexpired risk 未过期风险的额外款额
9u6GeK~G additional assessable profit 补加应评税利润
a6\0XVU additional assessment 补加评税
'sb&xj`d additional commitment 额外承担
nn[OC=cDN additional commitment vote 额外承担拨款
cP#vzFB0 > additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h9<*+T additional dependent parent allowance 供养父母额外免税额
j#:IG/)GL additional provision 额外拨款
7i- G5%w7 additional stamp duty 附加印花税
8t)5b.PS additional tax 补加税罚款；补加税款
8@b, > l$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M_
* KA adjudged bankrupt 被裁定破产
`sW+R= adjudicated bankrupt 裁定破产人
ViZ Tl~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
zciL'9 adjudication of bankruptcy 裁定破产；宣告破产
>6yA+?[: adjudication of insolvency 裁定无力偿还债务
$K& #R- adjusted actual 经调整的实数；调整后的实数
>\f'Q Q adjusted current assets 经调整的流动资产；调整后的流动资产
&+0WZ#VI adjusted figure 经调整的数字；调整后的数额
;iA6[uz adjusted liabilities 经调整的负债；调整后的负债
b&wyp @k adjusted loss 经调整的亏损；调整后的亏损
;t6)(d4z? adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+95: O 8 adjusted profit 经调整的利润；调整后的利润
b}&2j3-n, adjusted surplus 经调整的盈余额；调整后的盈余额
{X r|L adjusted value 经调整的价值；调整后的价值
"~V|p3 adjustment 调整；修订；理算〔保险〕
Q[rmsk 2L' adjustment centre 调剂中心
JSp V2c 5Q adjustment lag 调整过程的时间差距；调整时差
K/T4T\ adjustment mechanism 调整机制
W2 0qn>{z adjustment of loss 亏损调整
d2\#Zlu< adjustment process 调整过程；调整程序
\eH`{Z'.x5 adjustment range 调整幅度
)By #({O administered exchange rate 受管制汇率
e-&0f);i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
][D/=-
administration expenses 行政费用
T)CEcz administration fee 手续费；行政费
)t?_3'W administration in bankruptcy 破产管理
@ #u'z ~a) administration order 遗产管理令
{ tKi8O^Rb administrator 管理人；遗产管理人
"pA24Ze administrator of the estate 遗产管理人
g$?k L admission of debt 债项承认书
%f-Uwq&}Y" admission of proof 接纳债权证明
[ D$% LR X advance 放贷款项；垫付款项；预支款项；预付款项
Q[6<Y,}(pd advance account 暂支帐目；预付款帐户
tKP
zM advance compensation 预付补偿金
Ung K9uB~ advance from shareholder 股东垫款
0?80V' advance pending reimbursement 预支以待日后付还
!C6[m1F advanced economy 先进经济体系
1b` `y advancement 预付；预付财产
6+.8nx:9X advances warrant 垫款令
%^qf0d* advancing 贷出
}f;c A adverse balance 逆差
M[:},?ah0 adverse exchange 逆汇
35}]U= advertisement addressed to shareholders 在报章刊登的致股东通告
B[IqLD'6 advice for collection 托收通知书
` mp3ORR;$ advice of drawing 提款通知书；汇票通知书
1RU+d.&D advice of payment 付款通知
: c/]( M Advisory Committee [Securities and Futures Commission]
H_&z- g` 谘询委员会〔证券及期货事务监察委员会〕
7dh--.i Advisory Committee on Diversification 经济多元化谘询委员会
< c!I\y affidavit 誓章；遗产申报誓章
(X|`|Y affidavit of no receipt 述明无收款的誓章
2;`F` }BA affiliate 联号；联营公司；附属公司
b&g`AnYT affiliated company 附属公司；联号；联营公司
+cf. In,{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
m&I5 ~k D affordability 负担能力
O_^X:0} African Development Bank [AfDB] 非洲开发银行
egHvI&w"o after-acquired property 事后取得的财产
p6*|)}T_% after-hours dealing 市后交易
{)y 8Y9G after-tax profit 税后盈利；税后利润；税后溢利
o c0z1u agency agreement 代理协议
=JDa[_lpN agency expenses 代理机构的开支
hcrx(oJ5 agency fee 代理费
EG
oe<. Agency Law 《代理法》
4 +2hj*I agent 代理人；承销人
j"J[dlm2M agent of company 公司代理人
A1kqWhg\ agent's fee 代理人费；经纪费
y0b FzR 9 aggregate 总计；总数；总体数字
Y)KO*40c aggregate amount 总款额；总额
hcJn y aggregate assets and liabilities 总体资产与负债
A6AIkKjzq aggregate at constant price 按固定价格计算的总体数字
c&>==pI]k aggregate demand 总需求
PTf.(B"z aggregate gross position 总持仓量
;Y"*Z2U aggregate limit 总限额
ZnXq+^ Z4 aggregate of salaries tax 合计薪俸税
RxrUnMF aggregate performance 总体表现；总体业绩
R3! 3TJ aggregate supply 总体供应
ANWUo}j aggregate surplus 总盈余
1Zi(5S) aggregate total 整体总额
Ag@R 60# aggregate value 总值；合计价值
Xw<5VIAHm; aggregated basis 合计基准
$P7G,0- aggregated net chargeable income 合计应课税入息实额
-_xC,dwK aggregation 合并计算；合计；总和
3!<} -sW4 aggregation of incomes of husband and wife 夫妇入息合并计算
o ImW aggregation of property 财产的总和
d*(wU>J ' agio 差价；贴水
r\ f|r$i 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》
ypA)G /; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.0H!B#9 《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》
Af Oq?V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
= S|^pN 《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》
HZ.Jc"+M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H,5 ##@X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K-f\n r agreement for a settlement 授产协议
`h+1u`FJ agreement for assignment 转让协议
Vo-]&u&cr
agreement for sale 售卖协议；买卖协议
r1!]<= &\ agreement for sale and purchase 买卖协议
AG==A&d>$ agreement for the payment of interest 支付利息协议
R404\XGL agreement for the repayment of money 还款协议
Hz]
p] agreement of reinsurance 再保险协议
sJ(q.FRM' Agricultural Bank of China 中国农业银行
DZ9qIc}Y air passenger departure tax 飞机乘客离境税
<1EmQ)B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vy:M K9U2 airport tax 机场税
|}y6U< I alcohol duty 酒精税
fX 41o # alienation 让与；让渡；转让
UW/{q`) alimony 生活费；赡养费
GOeYw[Vh All Ordinaries Index [AOI] 所有普通股指数
F I I>6c all risks 全险；综合险
[va7+=[1= All Sales Record for Stock Market 《股票市场成交报告》
iTq~ ^9G Allied Capital Resources Limited 新联财务有限公司
}:5>1FfX= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8;r7ksE~ allocation letter 拨款信件
^-'t`mRl]d allocation of fund 分配款项；预留款项
x#
&ZGFr~ allocation of profit 利润分配；溢利分配
M+N7JpR allocation warrant 拨款令
w'b|*_Q4Q allotment 分配；配股
P=j br"5Q: allotment notice 股份配售通知；配股通知
h c9? z} allotment of shares 股份分配
?-e'gC allowable 可获宽免；免税的
/rqaUC )A allowable business loss 可扣除的营业亏损
D|Tv`47ntu allowable expenses 可扣税的支出
5E#koy7
$s allowance 免税额；津贴；备抵；准备金
\I4*|6kA allowance for debts 债项的免税额
/N>bEr4w allowance for depreciation by wear and tear 耗损折旧免税额
7
i |_PP_ allowance for funeral expenses 殡殓费的免税额
m ) 2t< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]GS@ ub allowance for repairs and outgoings 修葺及支出方面的免税额
,6%{9oW9Z: allowance to debtor 给债务人的津贴
#^bkM)pc alteration of capital 资本更改
]v^;]0vcr alternate trustee 候补受托人
Va1 eG]jQ amalgamation 合并
t7%!~s=,M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
62A b4! ambit of charges 征税范围；收费范围
PG1#Z?_ amended valuation 经修订的估值
S>]Jc$ American Commodities Exchange 美国商品交易所
`aS9 o]t American Express Bank Limited 美国运通银行
tN5b rf American Stock Exchange 美国证券交易所
;NrkX? Y amortization 摊销
!0g+} amount due from banks 存放银行同业的款项
tzxp0&:Z]. amount due from banks abroad 存放海外银行同业的款项
hr<E%J1k% amount due from holding companies 控股公司欠款
U/B1/96 lJ amount due from local banks 存放本港银行同业的款项
:95wHmk amount due to banks 银行同业的存款
<N %8"o amount due to banks abroad 海外银行同业的存款
9 GdrJ~h amount due to holding companies 控股公司存款
bT @7& amount due to local banks 本港银行同业的存款
{V!Jj6n amount due to outport banks 外埠银行同业的存款
Hy<4q^3$G amount for note issue 发行纸币的款额
U C^Bn1 amount of bond 担保契据的款额
Qhnz7/a9 amount of consideration 代价款额
3986;>v amount of contribution 供款数额
#EpDIL amount of indebtedness 负债款额
#N|)hBz9- amount of principal of the loan 贷款本金额
lHpo/ R : amount of rates chargeable 应征差饷数额
E ( M\U5o: amount of share capital 股本额
N1UE u,j amount of sums assured 承保款额
|67j__XC amount of variation 变动幅度
< G59>H5 amount of vote 拨款数额
J ,fXXi)J amount payable 应付款额
#ZIV>(Q\H amount receivable 应收款额
oOuhbFu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W|T"'M _ analysis 分析
_[V.%k ancillary risk 附属风险
9 il!w
g? annual account 周年帐目；周年帐目报表；年度决算；年结
3Fh<%<= annual accounting date 年结日期
C["^%0lj annual allowance 每年免税额；年积金；年度津贴；年津
@6i^wC annual balance 年度余额
=[`wyQe`_ annual disposable income 每年可动用收入
#JZf]rtp annual estimates 周年预算
LaJc ;J t$ annual fee 年费
%yQ-~T@ annual general meeting 周年大会
w"-bO ~5h annual growth rate 年增率；每年增长率
3OFv_<6 annual long-term supplement 长期个案每年补助金
sEdWBT 8 annual pensionable emolument 可供计算退休金的年薪
XFmnZpqXH annual report 年报
YjS|Ht- > Annual Report on the Consumer Price Index 《消费物价指数年报》
n <lU ; annual return 周年报表；周年申报表；每年报税表格
[_qBp:_j?s Annual Return Rules 《周年报表规则》
%M9^QHyo@ annual review of consumer prices 每年消费物价回顾
M.d{:&@`% annual roll-forward basis 逐年延展方式
^k^%w/fo annual salary 年薪
8dUwJ"<5 annual statement 年度报表；年度决算表
4ej$)AdW3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+U+c] Xgt annuitant 年金受益人
Ft`#]=IS annuity 年金
LjXtOF annuity contract 年金合约
;pb~Zk/[,w annuity on human life 人寿年金
o LX6w antecedent debt 先前的债项
Dw[w%uz ante-dated cheque 倒填日期支票
I|9e4EX{ y anticipated expenditure 预期开支
fylW)W4C anticipated net profit 预期纯利
%<DRrKt anticipated revenue 预期收入
0+r/>-3] anti-inflation measure 反通货膨胀措施
RPaB4> anti-inflationary stance 反通货膨胀立场
:n'QN Gj apparent deficit 表面赤字
":"M/v%F apparent financial solvency 表面偿债能力
Rl3KE)< apparent partner 表面合伙人
G!O D7: application for personal assessment 个人入息课税申请书
+#Ov9b application of fund 资金应用
EN J] application to release as liquidator and to destruct the books of accounts and documents
Ylt[Ks<2 申请免除清盘人职务及毁灭帐簿与文件
)Cd glPK appointed actuary 委任精算师
FAE>N-brQ appointed auditor 委任核数师；委任审计师
2E2J=Do appointed trustee 委任的受托人
uLhamE) appointer 委任人
z0g]nYN% apportioned pro rata 按比例分摊
]X?+]9Fr apportionment 分配；分摊
0yAvA x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-+Q, xxu apportionment formula 分摊方程式
r*+9<8-ZX< apportionment of estate duty 遗产税的分摊
yg\A&0I appraisal 估价；评估
s|,gn 5 appreciable growth 可观增长
=/dW5qy;*+ appreciable impact 显着影响
\=yg@K?"AJ appreciable increase 可观增长
!0Q(x appreciation 增值；升值
R>gj "nB appreciation against other currencies 相对其他货币升值
}clFaT>m? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=$BgIt appreciation tax 增值税
JxD@y}ZYE appropriation 拨款；拨用；拨付
'a"<uk3DT appropriation account 拨款帐目
;xth#j Appropriation Bill 拨款法案
UdL`. D , appropriation-in-aid system 补助拨款办法
7* `ldao~ approved assets 核准资产
qM1$?U approved basket stock 认可一篮子证券
%&gx@ \v approved budget 核准预算
2E K\QW o approved charitable donation 认可慈善捐款
N(1jm F approved charitable institution 认可慈善机构
t1ZZru'r approved currency 核准货币；认可货币
l0Pg`wH, approved estimates 核准预算
k+i}U9 c" approved estimates of expenditure 核准开支预算
dr/!wr'&hS approved overseas insurer 核准海外保险人
9m6 w.:S approved overseas trust company 核准海外信托公司
7d4R tdI approved pooled investment fund 核准汇集投资基金
zNXk dw approved provident fund scheme 认可公积金计划
) Fm approved provision 核准拨款
8u+ (+25 approved redeemable share 核准可赎回股份
Rf% ver approved regional stock 认可地区性证券
1^Caz- approved retirement scheme 认可退休金计划
mZM5aTQ3 approved subordinated loan 核准附属贷款
y"9TS,lmK arbitrage 套戥；套汇；套利
2RE }l=h5 arbitrageur 套戥者；套汇者
}W| C IgF* arbitrary amount 临时款项
Rwy:.)7B$q arrangement 措施；安排；协定
+[F9Q,bH@b arrears 欠款
6Jj)[ R\5= arrears of pay 欠付薪酬
,bH arrears of revenue 逾期未收税款；逾期未收的帐项
KR522YW articles of association 组织章程；组织细则；组织章程细则
/? J_7Lg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T Z>z5YTv ascertainment of profit 确定利润
<XL ATS8Y "Asia Clear" “亚洲结算系统”
GzR;`,_O/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O:Z|fDQ` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f%|g7[ Asian Development Fund [ADF] 亚洲发展基金
ix$+NM<n Asian dollar bond 亚洲美元债券
fi,=z Asian dollar market 亚洲美元市场
wvh4AE5F|z Asian dollar rate 亚洲美元利率
hnY^Z_v! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~I^]O \? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
74[} AA asked price 沽盘；喊价；索价；卖方报价
$==hr^H assessable income 应评税入息
em W#ZX assessable loss 应评税亏损
{< wq } ~ assessable profit 应评税利润
Xg%zE assessable value 应评税值
b<7.^ assessed profit 估定利润
dm 2_Fj assessed value 经评估价值
y-Ol1R3:c# assessment 评税；评定；估价；评税单
@'U4-x assessment number 评税编号；估价编号
%%3ugD5i! assessment of additional tax 补加税评税
BF@VgozW assessment of performance 业绩评估；实绩评价
'x18F#g
Assessor 评税主任
gM= ~dBz asset price bubbles 资产价格泡沫
ahf$#UQLb asset-backed securities 具资产保证的证券
AV&eg e assets accretion 资产增值
4u&l@BUr assets and liabilities 资产与负债
r%a$u%)oD assets betterment statement 资产递增表；资产改进表
oC?b]tzj assets lending 实物放款；有抵押贷款
|zUDu\MZ{ assets of the company passing on the death 死者去世时转移的公司资产
{&4qknPd% assets pledged as security for liabilities 用作负债抵押的资产
on mO>q* assets portfolio 资产投资组合
h*K hH>\ assets price 资产价格
[NFAdE assets quality 资产质素
cN :;ir assets realization 资产变现
I2 /wu(~> assets refinancing arrangement 资产再集资安排
. = +7H`A assets securitization 资产证券化
cCeD3CuRA% assets situated outside Hong Kong 在香港以外地方的资产
jQdfFR assets stripping 削减资产；拆卖资产
eQeNlCG assets value 资产值
: L?zk"0C assignee 承让人
*X>rvAd3 assignment 转让；转让书；转让契
_1hqD EM assignment of interest 权益转让
kOjq LA assignment of letters patent and trade mark 专利证书及商标转让
Ue\& assignment of property 物业转让；物业转让书
un\^Wmbw assignment right 转让权
t3WlVUtq3 assignor 转让人
h '}5 "m associate 有联系的人；有关连人士；相联者；合伙人；联系人
ML]?`qv ' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p
2 i5/Ly associate member 附属会员
#}gc6T~0 associated body corporate 相联法人团体
L%<1C \k associated company 相联公司；联属公司
z/ i3 associated corporation 相联法团
+`4|,K7' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'2vlfQ@8a~ 公认会计师公会〔英国〕
E=B9FIx~< Association of Futures Exchange Brokers 香港期货经纪协会
:[rx|9M6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+X&B' association of underwriters 承保人组织
qzLRA.#f^ assumption of control 接管
`rc jZ^n assurance 担保；保险；转易；转易书
[DE8s[i- assurance of interest 权益的转易
h>n;A>k@N at 19XX price 按一九ＸＸ年价格计算
-R8RAwsLG at a discount 按赔价计算；按贴水价格计算；打折扣
C +IXP at a premium 按溢价计算；按升水价格计算
dYsqF
3f at call 通知付款；按通知
e 9:l at constant market price 按固定市价计算
^\CQWgY( at constant price 按固定价格计算
l(`w]=t& at cost 按成本计算
OO$<Wgh at current market price 按当时市价计算；按现时市价计算
w_-{$8| at current price 按当时价格计算；按现时价格计算
-{w&ya4X at factor cost 按要素成本计算；按生产要素成本计算
mI.*b(Irp at money-of-the-day price 按付款当日价格计算
dfrq8n] at or better 按指定或较佳价位〔买卖指令〕
*7R3EUUk at par 按面值计算；平价
toCN{[ at sight 见票即付
!pN,,H6Y at the close 按收市盘
o0/ 03O at the opening 按开市盘
]EK"AuEz` attestation 见证；见证条款
"&r1&S tO at-the-money option 平价期权
YcGqT2oLP attorney 受权人；受托代表人
l5R H~F attornment 新拥有人承认书
zso.?`85 attributable profit 可归属利润
+-oXW>`& attributable share value 可归属股份价值
}:BF3cH> 0 Auckland Stock Exchange 奥克兰证券交易所
`)%e U~ auction 拍卖
^fx9R 5E$: auctioneer 拍卖商
[qy@g 5` audit 审计；核数
$HH( 8NoL Audit Commission 审计署
E u@TCw8@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
mg;qG@? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
x,>=X` T audit review 帐目审查
fLy s$*^)^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
w3& F e =c audited account 审计帐目；经审计的帐目
1{,WY(,c audited annual account 经审计的周年帐目
MAR;k?d audited balance sheet 经审计的资产负债表
sz)3
z auditor 核数师；核数主任；审计师
8IX6MfR}C auditor's certificate 核数师证明书；审计师证明书
KctD= 6 auditor's report 核数师报告；审计师报告
L7KHs'c* Aussie bond 澳元债券
9<Bf5d
austerity budget 紧缩预算
)kkO:j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
CSD8?k]2 Australia All Ordinaries Index 澳洲所有普通股票指数
~U^0z|. Australian Dollar [AUD] 澳元
9M7{.XR, Australian Options Market 澳大利亚期权市场
4];NX Australian Securities Commission 澳洲证券事务监察委员会
X-ml0
=M[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
} FFW,x Australian Stock Exchange 澳大利亚证券交易所
zX5p'8- Austrian Schilling [ATS] 奥地利先令
\n`]QN authentication 认证；鉴证
I*24%z9 authority to purchase 委托购买证；委购书
?d_Cy\G authorization 认可；核准；授权；授权书
bFTWuM authorization by direction 指示授权
ad"&c*m[ authorization by instruction 指令授权
GI~;2 `V authorization by warrant 令状授权
]];7ozS)X authorization of unit trust 单位信托的认可
N),Zb^~nw authorized agent 指定代理人
N.VzA
6 C authorized capital 法定资本
c\R! z&y~ authorized clerk 出市员
}X AoMp authorized dealer 认可交易商
\ "f}Fx authorized financial institution 认可财务机构
Pajr`gU authorized fund 认可基金
hZ%Ie% ~n authorized fund house 获授权的基金公司；认可基金公司
Mk^o*L{ H authorized institution 认可机构
@@I2bHy vb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xXyzzr1[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,2]6cP(6qQ authorized insurer 获授权保险人；获认可承保人
ZLO _5#< authorized investment 特准投资项目
G& ;W authorized person 获授权人
R!,RZ?|v authorized representative 获授权代表
9J1& g(?>- authorized share capital 法定股本
l \(t~Q automated quotation system 自动报价系统
>Cf]uiR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Et7AAV*8g 自动交易系统〔香港期货交易所有限公司〕
]r#tJ T`M automatic adjustment mechanism 自动调整机制
sGzd c automatic adjustment system 自动调整系统
"7gHn0e> Automatic Clearing House 自动票据交换所
9,F( f}(t automatic exchange rates accumulation system 自动化汇率累集系统
n ,H;PB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zg^5cHP\ automatic teller machine [ATM] 自动柜员机
zZA I"\;W autopay 自动转帐
z? cRsqf available assets 可用资产
yhTe*I=Gk available fiscal reserve 现存财政储备
ukZ L available profit 可用利润
%5uuB4P&|$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
MenI>g d? average 平均；平均数；海损
O[-wm;_(=* average basic salary 平均基本薪金
7IFUsli] average consumer expenditure 平均消费开支；一般消费开支
VGe/; &1 h average cost 平均成本
l v{Qn~\y& average cost of land production 增辟土地平均成本
v1;`.PWD average daily turnover 平均每日成交额
:yO)g]KF average daily wage rate 平均每日工资率
E]+W^ VG average expenditure pattern 平均开支模式
e+2!)w)[ average growth rate 平均增长率
AU )Qk$c average net fixed assets 固定资产平均净值
u(d>R5}' average of relatives 相对价格平均数
ey y&JjV s average price 平均价格
9}5Q5OZ average propensity to consume 平均消费倾向；一般消费倾向
$H-s(3vq average propensity to save 平均储蓄倾向；一般储蓄倾向
bk"` hq average rate 平均率
*S ;v406 average revenue 平均收入；平均收益
CjIkRa@! x average stock 平均库存；平均存货
\ar.( J average yearly rent 平均年租
0WQ0-~wx avoidance of double taxation 避免双重课税
F[Peil+|` avoidance of tax 避税
