A:
IJ2 >\bW_p A share Ａ股；甲类股份
D {N,7kT abatement of tax 减税；减扣免税额
m%.7l8vT ABN AMRO Bank N.V. 荷兰银行
UEH+E&BCC above-the-line expenditure 线上项目支出；经常预算支出
x}7` Q:k= above-the-line receipt 线上项目收入；经常预算收入
X+'B*K$ ABSA Asia Limited 南非联合亚洲有限公司
/9<62F@zJ" absolute change 绝对数值变更
WV,j
<x9w absolute expenditure 实际开支
]-8yZWal absolute guideline figure 绝对准则数字
Q mY1Bn?s absolute interest 绝对权益
dL |*#e absolute order of discharge 绝对破产解除令
I7HP~v~ absolute profit margin 绝对利润幅度
0 ChdFf7 absolute value 实值；绝对值
3sz?49tX absolutely vested interest 绝对既得权益
`cpUl*Y= absorbed cost 已吸收成本；已分摊成本
[8rl{~9E absorption 吸收；分摊；合并
zf?U q absorption rate 吸收率；摊配率；分摊率
$|H7fn(r ACB Finance Limited 亚洲商业财务有限公司
V"W)u#4, acceptable form of reciprocity 合理的互惠条件
DtOL=m]s acceptable rate 适当利率；适当汇率
$#HUxwx4 acceptance agreement 承兑协议
4qmaL+Q acceptance for honour 参加承兑
|s{[<; acceptor 承兑人；接受人；受票人
g/jlG%kI} acceptor for honour 参加承兑人
>o8N@`@VK- accident insurance 意外保险
l POcX'3\ Accident Insurance Association of Hong Kong 香港意外保险公会
@ >Ul0&Mf? accident insurance scheme 意外保险计划
S#f}mb0, accident year basis 意外年度基准
=J827c{. accommodation 通融；贷款
&&sCaNb accommodation bill 通融票据；空头票据
3`> nQ4zC accommodation party 汇票代发人
sI#r3:?i account balance 帐户余额；帐户结余
;&U! g& account book 帐簿
Q0-}!5`E1$ account collected in advance 预收款项
V0a)9\x(\ account current book 往来帐簿
*pKj6x account of after-acquired property 事后取得的财产报告
d ~3G EK account of defaulter 拖欠帐目
N
Uq'96 {Y account payable 应付帐款
0OPpA Ll account payee only [A/C payee only] 只可转帐；存入收款人帐户
[XDr-5Dm account receivable 应收帐款
# `b5kqQm account receivable report 应收帐款报表
riY [p, account statement 结单；帐单；会计财务报表
ma7@vD account title 帐户名称；会计科目
g9oY K accountant's report 会计师报告
4xnM7t\ Accountant's Report Rules 会计师报告规则
e y! { accounting and auditing procedure 会计与审计程序；会计与核数程序
Hpq?I-g<^ Accounting Arrangements 《会计安排》
d}_%xkC accounting basis 会计基础
Hsi<!g. accounting by Official Receiver 破产管理署署长呈交的帐目
c &u~M=EW Accounting Circular 《会计通告》
fk accounting class 会计类别
e+7x &-+ accounting date 记帐日期；会计结算日期
oar `xH$C accounting for money 款项核算
X/- u$c Accounting Officer 会计主任
Q2HULz{ accounting period 会计报告期；会计期
wC4:OJ[d accounting policy 会计政策；会计方针
&W:R#/| accounting practice 会计惯例
HE>sZ; accounting principle 会计准则
/;\{zA$uC= accounting record 会计记录
YMTB4|{ accounting report 会计报告
*m 9,_~t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6d#
V Accounting Society of China 中国会计学会
n;,>Fv accounting statement 会计报表
s2M|ni= accounting system 会计制度；会计系统
{rWFgn4Li accounting transaction 会计事项；帐务交易
h ! UB#-
accounting treatment 会计处理
/ng +IC3 accounting year 会计年度
u=9)A9 accretion 增值；添加
a<ztA:xt|1 accrual 应计项目；应累算数目
+\@WOs accrual basis 应计制；权责发生制
990sE
t? accrual basis accounting 应计制会计；权责发生制会计
~Q/G_^U: accrue 应累算；应计
KW5u.phv accrued benefit 应累算利益
L4C_qb k;: accrued charges 应计费用
Xe xsl zI accrued cumulative preference share dividend 应累算的累积优先股股息
A/+bw CDP accrued expenses 应累算费用
U)g2 7*7 accrued interest payable 应付利息；应计未付利息
;mYj`/Yj accrued interest receivable 应收利息；应计未收利息
c _faW accrued right 累算权益
J SOgq/ \ accruing profit 应累算的利润
pHkhs{/X accumulated fiscal reserve 累积财政储备
gkN
)`/`* accumulated profit 累积利润；滚存溢利
5$C]$o } accumulated reserve 累积储备
M7 Z9(3Va accumulation of surplus income 累积收益盈余
Q-,,Kn acquired assets 既得资产
aur4Ky> : acquisition 收购；购置；取得
V=LJ_T"z0 acquisition cost 购置成本
~0ku,P #D acquisition expenses 购置费用
;`P}\Q{ acquisition of 100% interest 收购全部股权
$7bl ,~Z acquisition of control 取得控制权
TaN]{k acquisition of fixed assets 购置固定资产
M ~+T
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L&s|<<L acquisition price 收购价
rS3* k3 act of God 天灾
6 s$jt-bH acting partner 执事合伙人
3 ] u[NR active market 买卖活跃的市场；交投畅旺的市场；旺市
<h7FS90S active partner 积极参与的合伙人
b\^q9f y active trading 交投活跃
s wIJmA actual circulation 实际流通
0~0OQ/>7 actual cost 实际成本
Yo$
xz actual expenditure 实际开支；实际支出
fqcFfz 6?x actual income 实际入息；实际收入；实际收益
]sf1 +3 actual market 现货市场
"o
^cv actual price 现货价；实际价格
MPg"n-g* actual profit 实际利润
{zf)im[. actual quotation 实盘；实际价位；实际报价
|{G GATni actual year basis 按实际年度计算
Y rWC\HR_ actuals 实货
jQc.@^#+x actuarial investigation 精算调查
It
.` actuarial principle 精算原则
;[~:Y[N actuarial report 精算师报告
ZLRAiL Actuarial Society of Hong Kong 香港精算学会
a7Fc"s* actuarial valuation 精算师估值
6]*~!al? actuary 精算师
=Hs[peO* ad referendum agreement 暂定协议；有待覆核的协定
5lc%GJybV ad valorem duty 从价税；按值征税
l5R0^!t ad valorem duty system 从价税制
N3`EJY_|V ad valorem fee 从价费
_ Db05:r@ ad valorem tariff 从价关税
keYvscRBI additional allowance 额外免税额
:~1sF_ additional amount for unexpired risk 未过期风险的额外款额
,GH;jw)P additional assessable profit 补加应评税利润
>){"x(4` additional assessment 补加评税
:GaK . W
q additional commitment 额外承担
iO,_0Y4 additional commitment vote 额外承担拨款
D@cv{
_M/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O0Vtvbj additional dependent parent allowance 供养父母额外免税额
_FRwaFVJ3 additional provision 额外拨款
t'{\S_ additional stamp duty 附加印花税
a9=pZ1QAG additional tax 补加税罚款；补加税款
:{ }]$+|)\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S|pMX87 R adjudged bankrupt 被裁定破产
?p AO?5Z:} adjudicated bankrupt 裁定破产人
Vif0z*\e{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
;GgW&*| adjudication of bankruptcy 裁定破产；宣告破产
=QiVcw,G# adjudication of insolvency 裁定无力偿还债务
)t-Jc+*A> adjusted actual 经调整的实数；调整后的实数
{B_pjs adjusted current assets 经调整的流动资产；调整后的流动资产
"&,Gn# 'FG adjusted figure 经调整的数字；调整后的数额
4R~f adjusted liabilities 经调整的负债；调整后的负债
xp4w9.X 5( adjusted loss 经调整的亏损；调整后的亏损
>O:31 Uk adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}95; qyQ$ adjusted profit 经调整的利润；调整后的利润
E_[)z%& n2 adjusted surplus 经调整的盈余额；调整后的盈余额
*61+Fzr adjusted value 经调整的价值；调整后的价值
q*^F"D:?k adjustment 调整；修订；理算〔保险〕
4%3R}-'mh adjustment centre 调剂中心
S-8wL%r adjustment lag 调整过程的时间差距；调整时差
2K Um(B.I adjustment mechanism 调整机制
@DYxDap{ adjustment of loss 亏损调整
EPZ^I ) adjustment process 调整过程；调整程序
P9\!JH! adjustment range 调整幅度
.K n )sD1 administered exchange rate 受管制汇率
D]s8w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
x'.OLXx> administration expenses 行政费用
z`^DQ8+\j administration fee 手续费；行政费
?)ROQ1-#@ administration in bankruptcy 破产管理
g@<E0
q&`$ administration order 遗产管理令
bHi0N@W!vG administrator 管理人；遗产管理人
oB m^RHTZ administrator of the estate 遗产管理人
z/,qQVv=}4 admission of debt 债项承认书
1ud+~y$K admission of proof 接纳债权证明
NiCH $+c\ advance 放贷款项；垫付款项；预支款项；预付款项
aa'u5<<W advance account 暂支帐目；预付款帐户
$p)7k advance compensation 预付补偿金
huu v`$~y advance from shareholder 股东垫款
*7g gw[~ advance pending reimbursement 预支以待日后付还
Kf.G'v46 advanced economy 先进经济体系
|9;6Cp advancement 预付；预付财产
G9/5KW}- advances warrant 垫款令
/-.i=o]b advancing 贷出
\1AtB c& adverse balance 逆差
epWO}@
b a adverse exchange 逆汇
x*EzX4$x advertisement addressed to shareholders 在报章刊登的致股东通告
_msV3JBr advice for collection 托收通知书
oj6b33z advice of drawing 提款通知书；汇票通知书
_m
*8f\ advice of payment 付款通知
>~g(acH%`x Advisory Committee [Securities and Futures Commission]
?3{R'Buv] 谘询委员会〔证券及期货事务监察委员会〕
l O)0p2 Advisory Committee on Diversification 经济多元化谘询委员会
ZwV`} 2{ affidavit 誓章；遗产申报誓章
C {i9~80n affidavit of no receipt 述明无收款的誓章
gm-I)z!tz affiliate 联号；联营公司；附属公司
vSt7&ec affiliated company 附属公司；联号；联营公司
DRBRs-D affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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affordability 负担能力
u]B15mT? African Development Bank [AfDB] 非洲开发银行
Tk^J#};N after-acquired property 事后取得的财产
P~>E after-hours dealing 市后交易
6%p$C
oR after-tax profit 税后盈利；税后利润；税后溢利
^&AhW m7\ agency agreement 代理协议
FAS+*G Fz agency expenses 代理机构的开支
=9lrPQ]w agency fee 代理费
^k'?e"[gTs Agency Law 《代理法》
]<pnHh+2A agent 代理人；承销人
6a+w/IO3OU agent of company 公司代理人
=*icCng agent's fee 代理人费；经纪费
fI/ ?2ZH aggregate 总计；总数；总体数字
Y\.d s%G aggregate amount 总款额；总额
_e
]jz2j aggregate assets and liabilities 总体资产与负债
_86#$|kw aggregate at constant price 按固定价格计算的总体数字
Q Eh_2 aggregate demand 总需求
v{N4*P.0T aggregate gross position 总持仓量
Y 1?"Ut aggregate limit 总限额
/-#1ys#F= aggregate of salaries tax 合计薪俸税
)w{bT] aggregate performance 总体表现；总体业绩
^ l UV^%f aggregate supply 总体供应
d ,Fj|}S aggregate surplus 总盈余
!T((d7; aggregate total 整体总额
4>uy+"8PO aggregate value 总值；合计价值
6N{V cfq aggregated basis 合计基准
P <$)v5f aggregated net chargeable income 合计应课税入息实额
Wz}8O]#/. aggregation 合并计算；合计；总和
];-DqK' aggregation of incomes of husband and wife 夫妇入息合并计算
~\4B 1n7 aggregation of property 财产的总和
aKLA_ -E agio 差价；贴水
yzvNv]Z'* 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》
`m~x*)L# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cB;:}Q08# 《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》
4@ K9% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6I$laHx? 《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》
LP{{PT.&X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
aUdbN&G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\(nb
>K agreement for a settlement 授产协议
-/#VD&MJO= agreement for assignment 转让协议
SW AggW) agreement for sale 售卖协议；买卖协议
^4+ew>BLSv agreement for sale and purchase 买卖协议
;g3z?Uz) agreement for the payment of interest 支付利息协议
K tT.WHr(m agreement for the repayment of money 还款协议
<Rs# y: agreement of reinsurance 再保险协议
fp jy[$8 Agricultural Bank of China 中国农业银行
A@8Ot-t:\2 air passenger departure tax 飞机乘客离境税
%idn7STJ} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1]yOC)u"i airport tax 机场税
n{>Ge,enP0 alcohol duty 酒精税
D 8nt%vy alienation 让与；让渡；转让
@}#" o alimony 生活费；赡养费
Q*S|SH-cZ0 All Ordinaries Index [AOI] 所有普通股指数
w/ 8`]q all risks 全险；综合险
CDDx %#eG> All Sales Record for Stock Market 《股票市场成交报告》
7x/S4Gs'4 Allied Capital Resources Limited 新联财务有限公司
E<[ _L!2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-BY'E$]4 allocation letter 拨款信件
bYuQ"K
A$ allocation of fund 分配款项；预留款项
0_}^IiG allocation of profit 利润分配；溢利分配
wq[\ Fb ` allocation warrant 拨款令
[0_JS 2KE allotment 分配；配股
2Xu?/yd allotment notice 股份配售通知；配股通知
&1O!guq% allotment of shares 股份分配
9Tgl/}q) allowable 可获宽免；免税的
-S7PnR6 allowable business loss 可扣除的营业亏损
b#**`Y allowable expenses 可扣税的支出
hK!Z ~
allowance 免税额；津贴；备抵；准备金
:$bp4+3> allowance for debts 债项的免税额
|
HkLl^ allowance for depreciation by wear and tear 耗损折旧免税额
f8ap+][ allowance for funeral expenses 殡殓费的免税额
2?",2x0 9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oYYns%r}{ allowance for repairs and outgoings 修葺及支出方面的免税额
_xg4;W6M= allowance to debtor 给债务人的津贴
}pE8G#O& alteration of capital 资本更改
\htL\m^$9 alternate trustee 候补受托人
K !X>k amalgamation 合并
s m42 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*cjH]MQ0Ak ambit of charges 征税范围；收费范围
e
~X<+3< amended valuation 经修订的估值
5^Gv! XW American Commodities Exchange 美国商品交易所
OH.Re6Rr American Express Bank Limited 美国运通银行
Bg^ k~NX% American Stock Exchange 美国证券交易所
z*Y4t?+ amortization 摊销
kmJ {(y)w amount due from banks 存放银行同业的款项
pUvbIbg+ amount due from banks abroad 存放海外银行同业的款项
`w_?9^7mH amount due from holding companies 控股公司欠款
Mo+ mO&B amount due from local banks 存放本港银行同业的款项
NDG3mCl amount due to banks 银行同业的存款
r ]XXN2[jO amount due to banks abroad 海外银行同业的存款
5e!YYt > amount due to holding companies 控股公司存款
@ljvTgZ(X amount due to local banks 本港银行同业的存款
%ZN p amount due to outport banks 外埠银行同业的存款
-1tdyCez amount for note issue 发行纸币的款额
OD,"8JF amount of bond 担保契据的款额
|!r.p_Zt amount of consideration 代价款额
N=qe*Rlf amount of contribution 供款数额
TBfX1v|Z) amount of indebtedness 负债款额
O"otzla amount of principal of the loan 贷款本金额
5 z ebH amount of rates chargeable 应征差饷数额
%5X}4k!p amount of share capital 股本额
go, Hfb amount of sums assured 承保款额
N4 O'{ amount of variation 变动幅度
rm7$i9DH2 amount of vote 拨款数额
,/. U'{ amount payable 应付款额
jTNfGu0x amount receivable 应收款额
F& {RP> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]J^ 9iDTTA analysis 分析
b \/:-][ ancillary risk 附属风险
tK<GU.+ annual account 周年帐目；周年帐目报表；年度决算；年结
< bHu9 D annual accounting date 年结日期
UWdPB2x[ annual allowance 每年免税额；年积金；年度津贴；年津
@PXb^x#k annual balance 年度余额
G)(\!0pNZ annual disposable income 每年可动用收入
4<S*g u*W annual estimates 周年预算
8:Yha4<Bv7 annual fee 年费
$9 G RA M. annual general meeting 周年大会
^!]Hm&.a annual growth rate 年增率；每年增长率
,"U8Fgf[r annual long-term supplement 长期个案每年补助金
!/4f/g4Ze annual pensionable emolument 可供计算退休金的年薪
Wsn}Y-x annual report 年报
Luxo,Ve Annual Report on the Consumer Price Index 《消费物价指数年报》
U
D9 &k^ annual return 周年报表；周年申报表；每年报税表格
NO4V{}?a Annual Return Rules 《周年报表规则》
xl%!7?G|$> annual review of consumer prices 每年消费物价回顾
s5 2c`+ annual roll-forward basis 逐年延展方式
x 4SI TY annual salary 年薪
1a# oJ U annual statement 年度报表；年度决算表
B,SH 9, 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
20hF2V annuitant 年金受益人
K)2Z H@ annuity 年金
:@PM+ [B|Q annuity contract 年金合约
{}?;|&_ annuity on human life 人寿年金
0A%>'< antecedent debt 先前的债项
Gt&x< ante-dated cheque 倒填日期支票
o.tCw\M$g anticipated expenditure 预期开支
0B(<I?a/ anticipated net profit 预期纯利
tuA,t anticipated revenue 预期收入
*_<P% J anti-inflation measure 反通货膨胀措施
Lc>9[! +# anti-inflationary stance 反通货膨胀立场
;!<WL@C~ apparent deficit 表面赤字
Wt +, 6Cq apparent financial solvency 表面偿债能力
aq[ ;[$w apparent partner 表面合伙人
m1 7 8S3 application for personal assessment 个人入息课税申请书
2[&3$-] application of fund 资金应用
Jji~MiMn application to release as liquidator and to destruct the books of accounts and documents
dhe?7r ]u 申请免除清盘人职务及毁灭帐簿与文件
9wP_dJvb appointed actuary 委任精算师
$!c)%qDq appointed auditor 委任核数师；委任审计师
%Z-^Bu8;y appointed trustee 委任的受托人
i2{xW`AcUh appointer 委任人
fP`g#t)4Tu apportioned pro rata 按比例分摊
.. qAE.%% apportionment 分配；分摊
} d / 5_X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rs0 1@ apportionment formula 分摊方程式
, 63hO .4M apportionment of estate duty 遗产税的分摊
t&U PU&tY appraisal 估价；评估
7<Fp3N 3 appreciable growth 可观增长
pv 2_A appreciable impact 显着影响
. xT8@] appreciable increase 可观增长
s)$N&0\ appreciation 增值；升值
-Iz&/u *}f appreciation against other currencies 相对其他货币升值
U;n$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7%Zl^c>q appreciation tax 增值税
4!Ez# \ appropriation 拨款；拨用；拨付
wiWpzJz appropriation account 拨款帐目
s8| =1{ Appropriation Bill 拨款法案
so|5HR| appropriation-in-aid system 补助拨款办法
F_ ~L&jHP approved assets 核准资产
N> R abD approved basket stock 认可一篮子证券
MnvFmYgxA approved budget 核准预算
ZF
:e6em approved charitable donation 认可慈善捐款
mj0{Nd approved charitable institution 认可慈善机构
qO=_i d approved currency 核准货币；认可货币
#5GIO approved estimates 核准预算
(: IUg
approved estimates of expenditure 核准开支预算
>_QC_UX>4i approved overseas insurer 核准海外保险人
q u[ ~# approved overseas trust company 核准海外信托公司
Gx ?p,Fj approved pooled investment fund 核准汇集投资基金
q/ xMM `{ approved provident fund scheme 认可公积金计划
RQI? \?o approved provision 核准拨款
!dB {E approved redeemable share 核准可赎回股份
:8}QKp approved regional stock 认可地区性证券
^Ye i9bXl approved retirement scheme 认可退休金计划
"}UJ~ j). approved subordinated loan 核准附属贷款
#Ag-? k arbitrage 套戥；套汇；套利
ko2Kz
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Ghgx8 ]e arbitrary amount 临时款项
I]P'wav~O arrangement 措施；安排；协定
J=4R" _yo arrears 欠款
u-Pa:wm0- arrears of pay 欠付薪酬
o.t$hv| arrears of revenue 逾期未收税款；逾期未收的帐项
O"4Q=~Y articles of association 组织章程；组织细则；组织章程细则
Zam.g>{] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^yH!IRRAq ascertainment of profit 确定利润
s z "Asia Clear" “亚洲结算系统”
2wE?O^J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]]{$X_0n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D3V5GQ\=
Asian Development Fund [ADF] 亚洲发展基金
W
B)<B Asian dollar bond 亚洲美元债券
\1'3--n Asian dollar market 亚洲美元市场
(OT /o&cQ Asian dollar rate 亚洲美元利率
3*$ A;%q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@' U9*:}U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*)k}@tY asked price 沽盘；喊价；索价；卖方报价
ZS q7>} assessable income 应评税入息
`_sc_Y|C! assessable loss 应评税亏损
pN/)$6 = assessable profit 应评税利润
2't<Hl1qN
assessable value 应评税值
cZKK\hf< assessed profit 估定利润
brJ _ q0@ assessed value 经评估价值
h)BRSs?v_D assessment 评税；评定；估价；评税单
Q[^I X assessment number 评税编号；估价编号
zCKZv|j6 assessment of additional tax 补加税评税
{J q[N} assessment of performance 业绩评估；实绩评价
T;jp2 # Assessor 评税主任
x\ r 7q asset price bubbles 资产价格泡沫
XnrOC|P$ asset-backed securities 具资产保证的证券
D/jB . assets accretion 资产增值
G?!b00H assets and liabilities 资产与负债
`HvU_ja; assets betterment statement 资产递增表；资产改进表
c%v[p8
% assets lending 实物放款；有抵押贷款
%pgie"k assets of the company passing on the death 死者去世时转移的公司资产
tLe!_p) assets pledged as security for liabilities 用作负债抵押的资产
Q=J"#EFs assets portfolio 资产投资组合
f7 V3 6Q8 assets price 资产价格
ZzLmsTtzIu assets quality 资产质素
$8o(_8Q) assets realization 资产变现
\|nF55W [ assets refinancing arrangement 资产再集资安排
1"3|6 &= assets securitization 资产证券化
. $uvQpyh assets situated outside Hong Kong 在香港以外地方的资产
o^;$-O!/ assets stripping 削减资产；拆卖资产
6H67$?jMyJ assets value 资产值
^Bn)a"Gd assignee 承让人
$.kP7!`:, assignment 转让；转让书；转让契
yC !`6$ assignment of interest 权益转让
wXp
A1,i assignment of letters patent and trade mark 专利证书及商标转让
'/U[ ui0{ assignment of property 物业转让；物业转让书
~n%~ Z|mMF assignment right 转让权
xaSvjc\ assignor 转让人
5bM/
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`,d*> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X=_pQ+j`^ associate member 附属会员
wEENN _w associated body corporate 相联法人团体
gO%#'Eb2 associated company 相联公司；联属公司
,ii*[{ X? associated corporation 相联法团
"Wr5:T-; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c4ptY5R), 公认会计师公会〔英国〕
$A"kHS7T Association of Futures Exchange Brokers 香港期货经纪协会
KJ<7aZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y0cHs|8 association of underwriters 承保人组织
BJ!b LQ assumption of control 接管
?| '+5$ assurance 担保；保险；转易；转易书
B1 T:c4:N assurance of interest 权益的转易
84^ '^nd at 19XX price 按一九ＸＸ年价格计算
cjt<&b* at a discount 按赔价计算；按贴水价格计算；打折扣
\#.,@g at a premium 按溢价计算；按升水价格计算
x@I *(I at call 通知付款；按通知
<l]P
<N8^ at constant market price 按固定市价计算
py.lGywb_ at constant price 按固定价格计算
/%9D$\ at cost 按成本计算
$E3- </ f at current market price 按当时市价计算；按现时市价计算
e*p7(b- at current price 按当时价格计算；按现时价格计算
zWpJ\/k~ at factor cost 按要素成本计算；按生产要素成本计算
)orVI5ti at money-of-the-day price 按付款当日价格计算
lP& 7U at or better 按指定或较佳价位〔买卖指令〕
:8aa #bA at par 按面值计算；平价
^%|,G:r at sight 见票即付
OQMkpX-dH at the close 按收市盘
P:h;" at the opening 按开市盘
J$ attestation 见证；见证条款
`<!Nk^2ap at-the-money option 平价期权
j_*$ Avy attorney 受权人；受托代表人
JP`$A attornment 新拥有人承认书
_O)xE9t#ru attributable profit 可归属利润
/!;oO_U:# attributable share value 可归属股份价值
1>P[3Y@} Auckland Stock Exchange 奥克兰证券交易所
+aaj3m auction 拍卖
73B,I 0U auctioneer 拍卖商
ehk 5U,d audit 审计；核数
vN:gu\^- Audit Commission 审计署
8uq^Q4SU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
> Jh*S`e 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
k8H@0p audit review 帐目审查
{Vw+~8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CsHHJgx audited account 审计帐目；经审计的帐目
r _nB-\ audited annual account 经审计的周年帐目
OV3l)73?t audited balance sheet 经审计的资产负债表
v+uq auditor 核数师；核数主任；审计师
HE58A.Q& auditor's certificate 核数师证明书；审计师证明书
D ]Q,~Y&' auditor's report 核数师报告；审计师报告
a0I+|fR Aussie bond 澳元债券
zWKnkIit, austerity budget 紧缩预算
1BT]_ cP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*I6z;.# Australia All Ordinaries Index 澳洲所有普通股票指数
n% zW6} Australian Dollar [AUD] 澳元
OE' ?3S Australian Options Market 澳大利亚期权市场
}U3+xl6g Australian Securities Commission 澳洲证券事务监察委员会
rx2?y3pv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
't:$Lx Australian Stock Exchange 澳大利亚证券交易所
l?pF ?({ Austrian Schilling [ATS] 奥地利先令
lM1 ~ K authentication 认证；鉴证
cb!mV5M-g authority to purchase 委托购买证；委购书
T I4#A E authorization 认可；核准；授权；授权书
,5oe8\uz authorization by direction 指示授权
"1 O!Ck_n authorization by instruction 指令授权
{$D[l
hj authorization by warrant 令状授权
O
]o7 authorization of unit trust 单位信托的认可
M B.\G.bV authorized agent 指定代理人
O b'B? authorized capital 法定资本
]-[M&i=+& authorized clerk 出市员
f%vJmpg authorized dealer 认可交易商
U-Ia$b-5! authorized financial institution 认可财务机构
VP0q?lh authorized fund 认可基金
MmiC%"7wt authorized fund house 获授权的基金公司；认可基金公司
wZ6D\I authorized institution 认可机构
rk$&sDc/3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9A_{*E(wd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S3#NGBZ/ authorized insurer 获授权保险人；获认可承保人
B1< :nl authorized investment 特准投资项目
D. d( D: authorized person 获授权人
ZrY #B8 authorized representative 获授权代表
I\ e?v`e authorized share capital 法定股本
n@5Sp2p automated quotation system 自动报价系统
8K+(CS>xvO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|dIP &9 自动交易系统〔香港期货交易所有限公司〕
Qn= 3b:S- automatic adjustment mechanism 自动调整机制
7P1G^) automatic adjustment system 自动调整系统
a&:1W83 Automatic Clearing House 自动票据交换所
;pe1tp automatic exchange rates accumulation system 自动化汇率累集系统
H$'|hUwds% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.T~<[0Ex+U automatic teller machine [ATM] 自动柜员机
=k.:XblEe[ autopay 自动转帐
EdGA#i3 available assets 可用资产
sF9{(Us available fiscal reserve 现存财政储备
+&hhj~ I. available profit 可用利润
<0lXJqd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
aAM!;3j]B` average 平均；平均数；海损
F6>K FU8 average basic salary 平均基本薪金
:5)Dn87 average consumer expenditure 平均消费开支；一般消费开支
EUBJnf:q average cost 平均成本
CTawXH M average cost of land production 增辟土地平均成本
Q{%2Npvq average daily turnover 平均每日成交额
dRw O t average daily wage rate 平均每日工资率
:"m~tU3& average expenditure pattern 平均开支模式
( w4w average growth rate 平均增长率
y 8} fj= average net fixed assets 固定资产平均净值
WgHl.
:R average of relatives 相对价格平均数
S1jI8 #z}_ average price 平均价格
m( 0sG(A~ average propensity to consume 平均消费倾向；一般消费倾向
@ig'CF%( average propensity to save 平均储蓄倾向；一般储蓄倾向
u#(&
R"6 average rate 平均率
6cR}Mm9Hx3 average revenue 平均收入；平均收益
xPBSJhla average stock 平均库存；平均存货
(al.7VA;9 average yearly rent 平均年租
$+(Df|) avoidance of double taxation 避免双重课税
b# ga avoidance of tax 避税
