A:
2{XQDOyA
A share Ａ股；甲类股份
Fdu0?H2TL abatement of tax 减税；减扣免税额
#&r^~>,#L- ABN AMRO Bank N.V. 荷兰银行
?8! 4!P%n above-the-line expenditure 线上项目支出；经常预算支出
'/;#{(" above-the-line receipt 线上项目收入；经常预算收入
*-_` xe ABSA Asia Limited 南非联合亚洲有限公司
):LJ {. 0R absolute change 绝对数值变更
IDE@{Dy absolute expenditure 实际开支
#B`"B absolute guideline figure 绝对准则数字
?*,N
?s(U absolute interest 绝对权益
AUS?P t[w absolute order of discharge 绝对破产解除令
!j % )nU absolute profit margin 绝对利润幅度
@/anJrt absolute value 实值；绝对值
x gaN0! absolutely vested interest 绝对既得权益
mkj`z absorbed cost 已吸收成本；已分摊成本
CL9p/PJ%e absorption 吸收；分摊；合并
m++VW0Y> absorption rate 吸收率；摊配率；分摊率
1x M&"p: ACB Finance Limited 亚洲商业财务有限公司
AZl|;
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%Dsa
~{ acceptable rate 适当利率；适当汇率
lJKhP acceptance agreement 承兑协议
N1P [&lR acceptance for honour 参加承兑
l+R-lsj acceptor 承兑人；接受人；受票人
7 9:x>i= acceptor for honour 参加承兑人
JZu7Fb]L9 accident insurance 意外保险
\ )y5~te* Accident Insurance Association of Hong Kong 香港意外保险公会
09|d< accident insurance scheme 意外保险计划
L-@j9hU{ accident year basis 意外年度基准
1ZhJ?PI,9{ accommodation 通融；贷款
:$/lGIz accommodation bill 通融票据；空头票据
;13lu1 accommodation party 汇票代发人
(.%:Q0i1 account balance 帐户余额；帐户结余
7ou2SL}k account book 帐簿
$Xz9xzOR account collected in advance 预收款项
kc~Z1 account current book 往来帐簿
<T account of after-acquired property 事后取得的财产报告
%tUJ >qYU account of defaulter 拖欠帐目
k[Uc _= account payable 应付帐款
/d'^ XYOC account payee only [A/C payee only] 只可转帐；存入收款人帐户
,W*<e- account receivable 应收帐款
z6'zNM7M account receivable report 应收帐款报表
f} } Bb8 account statement 结单；帐单；会计财务报表
"St, 4 b account title 帐户名称；会计科目
v[m/>l2[P accountant's report 会计师报告
ZwO&G\A^ Accountant's Report Rules 会计师报告规则
Lk#u^|Eq7= accounting and auditing procedure 会计与审计程序；会计与核数程序
Xb$)} n\9 Accounting Arrangements 《会计安排》
mtm BL 2? accounting basis 会计基础
_a15R/S accounting by Official Receiver 破产管理署署长呈交的帐目
j]Rl1~+M Accounting Circular 《会计通告》
m>zU wGYEu accounting class 会计类别
us`hR!_ accounting date 记帐日期；会计结算日期
ZW+{<XTof4 accounting for money 款项核算
IO^O9IEx, Accounting Officer 会计主任
w4(DR?[nC accounting period 会计报告期；会计期
w`>xK
sKW> accounting policy 会计政策；会计方针
d<7xSRC accounting practice 会计惯例
x-y=Jor accounting principle 会计准则
qZ_^#%zO accounting record 会计记录
0lmoI4bW}s accounting report 会计报告
\ vFkhm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{v;Y}o-p Accounting Society of China 中国会计学会
]C )PZZI=' accounting statement 会计报表
ru ' Xet accounting system 会计制度；会计系统
bB)EJCPq> accounting transaction 会计事项；帐务交易
g[H7. accounting treatment 会计处理
ih ,8'D4 accounting year 会计年度
mjBXa accretion 增值；添加
Xg,E;LSF8 accrual 应计项目；应累算数目
>L& >B5)9 accrual basis 应计制；权责发生制
7F|T5[*l accrual basis accounting 应计制会计；权责发生制会计
QdC >fy accrue 应累算；应计
r(cS{oni accrued benefit 应累算利益
VCbnS191* accrued charges 应计费用
OWOj|j M accrued cumulative preference share dividend 应累算的累积优先股股息
"5Kx]y8 accrued expenses 应累算费用
z%*ZmF ^K accrued interest payable 应付利息；应计未付利息
Qo;$iLt accrued interest receivable 应收利息；应计未收利息
jew?cnRmd accrued right 累算权益
&h4(lM accruing profit 应累算的利润
:k Y][_ accumulated fiscal reserve 累积财政储备
x :sTE u@ accumulated profit 累积利润；滚存溢利
5'l+'ox@J accumulated reserve 累积储备
|!57Z4X accumulation of surplus income 累积收益盈余
!8 l4H c8 acquired assets 既得资产
oxcAKo acquisition 收购；购置；取得
J]N-^ld\\ acquisition cost 购置成本
^BNg^V. acquisition expenses 购置费用
.f(x9|K^ acquisition of 100% interest 收购全部股权
@#8F5G# acquisition of control 取得控制权
3b#KrN' acquisition of fixed assets 购置固定资产
LAMTf"a acquisition of shell “买壳”
g&BF#)7C acquisition price 收购价
(U$ F) 7 act of God 天灾
g ~10K^ acting partner 执事合伙人
p_P'2mf active market 买卖活跃的市场；交投畅旺的市场；旺市
Z[0xqGYLB active partner 积极参与的合伙人
Qs;bVlp!H active trading 交投活跃
mKxQ U0 ` actual circulation 实际流通
17<\Q(YQ= actual cost 实际成本
(q:L_zFj>" actual expenditure 实际开支；实际支出
mI"|^!L actual income 实际入息；实际收入；实际收益
6 "jq/Pu actual market 现货市场
42#
rhgW actual price 现货价；实际价格
!30Dice actual profit 实际利润
uiDR} actual quotation 实盘；实际价位；实际报价
47
m:z5; actual year basis 按实际年度计算
g%9I+(?t actuals 实货
\n:' >:0X! actuarial investigation 精算调查
c1MALgK~}\ actuarial principle 精算原则
RE *UIh*O actuarial report 精算师报告
q'c'rN^ Actuarial Society of Hong Kong 香港精算学会
pmQ9i A@= actuarial valuation 精算师估值
IU Dp5MIuR actuary 精算师
XL} oYL]}& ad referendum agreement 暂定协议；有待覆核的协定
Zf?>:P ad valorem duty 从价税；按值征税
u^iK?S#Ci8 ad valorem duty system 从价税制
\ J9@p ad valorem fee 从价费
V /762&2 X ad valorem tariff 从价关税
\'E%ue_<9 additional allowance 额外免税额
/0"Y.
@L additional amount for unexpired risk 未过期风险的额外款额
ZIpL4y
=_ additional assessable profit 补加应评税利润
H$1R\rE` additional assessment 补加评税
EkjO4=~UC additional commitment 额外承担
roW8 4x additional commitment vote 额外承担拨款
<A"}Krq ? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nuKjp Ap! additional dependent parent allowance 供养父母额外免税额
b.C!4^ additional provision 额外拨款
;uDH&3W additional stamp duty 附加印花税
#Q$9Eq8"[ additional tax 补加税罚款；补加税款
&#;UKk~)Of Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1_G U i adjudged bankrupt 被裁定破产
MlS<txFPS adjudicated bankrupt 裁定破产人
(y#8z6\dx adjudication fee 裁定费；评定印花税额手续费；评估契据费
hQ8/- #LO_ adjudication of bankruptcy 裁定破产；宣告破产
f5d"H6%L adjudication of insolvency 裁定无力偿还债务
tR0o6s@v/< adjusted actual 经调整的实数；调整后的实数
\t^q@}~0Wz adjusted current assets 经调整的流动资产；调整后的流动资产
]hv4EL(zi adjusted figure 经调整的数字；调整后的数额
kQ{pFFO adjusted liabilities 经调整的负债；调整后的负债
,}`II|.oB adjusted loss 经调整的亏损；调整后的亏损
Sn" 1XU adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.xCO _7Rd adjusted profit 经调整的利润；调整后的利润
In^$+l%O[ adjusted surplus 经调整的盈余额；调整后的盈余额
N55;oj_K adjusted value 经调整的价值；调整后的价值
Ngh 9+b6[ adjustment 调整；修订；理算〔保险〕
Wd&!##3$Q adjustment centre 调剂中心
Ojie.+'SB adjustment lag 调整过程的时间差距；调整时差
]}KmT "vA adjustment mechanism 调整机制
l _+s$c adjustment of loss 亏损调整
ddlLS adjustment process 调整过程；调整程序
.w[]Q;K_[) adjustment range 调整幅度
4wBMBCJ;P administered exchange rate 受管制汇率
)Q 6R6 xW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+ ?nW administration expenses 行政费用
] | ~],\ administration fee 手续费；行政费
VJZ
administration in bankruptcy 破产管理
EvQN (_ administration order 遗产管理令
(ioi !p administrator 管理人；遗产管理人
4J-)+C/edx administrator of the estate 遗产管理人
K ^s!0[6 admission of debt 债项承认书
s{`r$:! admission of proof 接纳债权证明
i<)c4 advance 放贷款项；垫付款项；预支款项；预付款项
8cR4@ Hqx advance account 暂支帐目；预付款帐户
^Zydy advance compensation 预付补偿金
V0ulIKck advance from shareholder 股东垫款
IqcPml{\ advance pending reimbursement 预支以待日后付还
CKNH/[ ZR, advanced economy 先进经济体系
l)=Rj `M advancement 预付；预付财产
C!RxMccTh advances warrant 垫款令
GwW!Q|tVz= advancing 贷出
+a nNp y adverse balance 逆差
&7|=8Z[o adverse exchange 逆汇
i&{8a3B advertisement addressed to shareholders 在报章刊登的致股东通告
*sZOws< advice for collection 托收通知书
m cp}F|ws advice of drawing 提款通知书；汇票通知书
8$xg\l0?KK advice of payment 付款通知
Hz%#&E Advisory Committee [Securities and Futures Commission]
p24sWDf 谘询委员会〔证券及期货事务监察委员会〕
b!<?, S Advisory Committee on Diversification 经济多元化谘询委员会
aL+k1v[m affidavit 誓章；遗产申报誓章
,R ]]]7)+ affidavit of no receipt 述明无收款的誓章
X: @nROL^7 affiliate 联号；联营公司；附属公司
MDl affiliated company 附属公司；联号；联营公司
rk G*0#k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
yhgHwES" affordability 负担能力
9IC"p<D African Development Bank [AfDB] 非洲开发银行
Hc5@ gN after-acquired property 事后取得的财产
>vt#,8VAN after-hours dealing 市后交易
sAC1Pda after-tax profit 税后盈利；税后利润；税后溢利
y {U' \ agency agreement 代理协议
"7Zb)Ocb agency expenses 代理机构的开支
;:8_H0X'K agency fee 代理费
'hf-)\Ylf Agency Law 《代理法》
76mQ$z e agent 代理人；承销人
{C|#<}1 agent of company 公司代理人
ZMy7z| agent's fee 代理人费；经纪费
%+Mi~k*A' aggregate 总计；总数；总体数字
^nF a'= aggregate amount 总款额；总额
iV( B0z aggregate assets and liabilities 总体资产与负债
Qh%7RGh_ aggregate at constant price 按固定价格计算的总体数字
p ,$1%/m aggregate demand 总需求
{cq; SH aggregate gross position 总持仓量
o @~XX@5l aggregate limit 总限额
I zM =?,` aggregate of salaries tax 合计薪俸税
F+*:
>@3 aggregate performance 总体表现；总体业绩
n]6xrsE aggregate supply 总体供应
t 0nGZ%` aggregate surplus 总盈余
R%8nR6iG" aggregate total 整体总额
9I+;waLlB aggregate value 总值；合计价值
- :*PXu aggregated basis 合计基准
#B;` T [ aggregated net chargeable income 合计应课税入息实额
-"<H$ aggregation 合并计算；合计；总和
Yg<o 9x$ aggregation of incomes of husband and wife 夫妇入息合并计算
@C~TD)K aggregation of property 财产的总和
N[){yaj agio 差价；贴水
>c5Vz^uM{4 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》
LL#7oBJdM Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gO gZ 《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》
MU-ie*+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xr6lYO _R 《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》
ce 1KUwo] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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\YL(j_e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v9u/<w68! agreement for a settlement 授产协议
p_!Y:\a5 agreement for assignment 转让协议
vn 6/H8
agreement for sale 售卖协议；买卖协议
5i83(>p3]e agreement for sale and purchase 买卖协议
2W$c%~j$2 agreement for the payment of interest 支付利息协议
-gv @
.# N agreement for the repayment of money 还款协议
>.\G/'\? agreement of reinsurance 再保险协议
Ep.,2H Agricultural Bank of China 中国农业银行
< 5;0LPU air passenger departure tax 飞机乘客离境税
D0us<9q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=@G#c5H* airport tax 机场税
bhnm< RZ alcohol duty 酒精税
2RT9Q!BX{ alienation 让与；让渡；转让
rV[#4,} PF alimony 生活费；赡养费
"7l p|0 I All Ordinaries Index [AOI] 所有普通股指数
q'hMf?_ all risks 全险；综合险
&5O All Sales Record for Stock Market 《股票市场成交报告》
hy3[MOD$G Allied Capital Resources Limited 新联财务有限公司
Lk4&&5q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[/6$P[ allocation letter 拨款信件
eP(%+[g allocation of fund 分配款项；预留款项
lVARe 3# allocation of profit 利润分配；溢利分配
2:&8FdU allocation warrant 拨款令
C>:F4"0 allotment 分配；配股
}8fxCW*| allotment notice 股份配售通知；配股通知
rs=wEMq/ allotment of shares 股份分配
3! R b { allowable 可获宽免；免税的
&s\$&%| allowable business loss 可扣除的营业亏损
:BC 0f9 allowable expenses 可扣税的支出
;7K5Bo allowance 免税额；津贴；备抵；准备金
QKE$>G
allowance for debts 债项的免税额
~ AS2$ allowance for depreciation by wear and tear 耗损折旧免税额
n<"?+bz"< allowance for funeral expenses 殡殓费的免税额
J=Ak+ J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Qh? E* 9 allowance for repairs and outgoings 修葺及支出方面的免税额
p%]* I ? allowance to debtor 给债务人的津贴
|\XjA4j alteration of capital 资本更改
Q`,D#V${D alternate trustee 候补受托人
DN&ZRA amalgamation 合并
5R{
{FD`h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E`=y9r* Z ambit of charges 征税范围；收费范围
r*0a43mC1 amended valuation 经修订的估值
\#m;L /D American Commodities Exchange 美国商品交易所
`(_cR@\ American Express Bank Limited 美国运通银行
&:S_ewJK7 American Stock Exchange 美国证券交易所
Kbg`ZO* amortization 摊销
y@nWa\i G amount due from banks 存放银行同业的款项
w4:n(.;HK amount due from banks abroad 存放海外银行同业的款项
[I4K`>|Z amount due from holding companies 控股公司欠款
o!aKeM~|Es amount due from local banks 存放本港银行同业的款项
Olj]A]v} amount due to banks 银行同业的存款
n&r- amount due to banks abroad 海外银行同业的存款
N#bWMZ" amount due to holding companies 控股公司存款
"of (,p amount due to local banks 本港银行同业的存款
k#c BBrY amount due to outport banks 外埠银行同业的存款
{YcVeCq+N amount for note issue 发行纸币的款额
dt',)i 8D amount of bond 担保契据的款额
F$ZWQ9&5U0 amount of consideration 代价款额
o%Vf#W amount of contribution 供款数额
-=Q _E^' amount of indebtedness 负债款额
S/G,A,"c amount of principal of the loan 贷款本金额
ed'}ReLK amount of rates chargeable 应征差饷数额
?" {+m amount of share capital 股本额
ga 4 gH>4 amount of sums assured 承保款额
83412@& amount of variation 变动幅度
)XnG.T{0| amount of vote 拨款数额
HsR#dp+s~ amount payable 应付款额
@1*lmFq'kV amount receivable 应收款额
+LV'E#h!Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2GqPS analysis 分析
L`R,4mI.W ancillary risk 附属风险
bsuUl*l) annual account 周年帐目；周年帐目报表；年度决算；年结
p8 7s99 annual accounting date 年结日期
`]LaX&u annual allowance 每年免税额；年积金；年度津贴；年津
>BrxJw#M annual balance 年度余额
E&{*{u4 annual disposable income 每年可动用收入
`y P-,lA$ annual estimates 周年预算
"f!*%SR:
1 annual fee 年费
c72Oy+# annual general meeting 周年大会
\xDu#/ ^ annual growth rate 年增率；每年增长率
0Y)b319B annual long-term supplement 长期个案每年补助金
?Ih24>:D annual pensionable emolument 可供计算退休金的年薪
_xl#1>G^J annual report 年报
[l- zU}u&v Annual Report on the Consumer Price Index 《消费物价指数年报》
,^26.p$ annual return 周年报表；周年申报表；每年报税表格
6lT1X) Annual Return Rules 《周年报表规则》
yx{Ac| <mR annual review of consumer prices 每年消费物价回顾
MeQ(,irr^ annual roll-forward basis 逐年延展方式
,RCjfX a annual salary 年薪
\$?[>=<wB annual statement 年度报表；年度决算表
}sPY+ZjV 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
:`:<JA3, annuitant 年金受益人
R>/M>*C annuity 年金
g"(N_sv? annuity contract 年金合约
pcur6: 8W! annuity on human life 人寿年金
a}i{ b2B antecedent debt 先前的债项
'8*gJ7] ante-dated cheque 倒填日期支票
$ #]?\psf anticipated expenditure 预期开支
Qc[[@=S% anticipated net profit 预期纯利
Yo|
H`m, anticipated revenue 预期收入
mH;Z_ME" anti-inflation measure 反通货膨胀措施
iBp 71x65 anti-inflationary stance 反通货膨胀立场
P^rSpS9 apparent deficit 表面赤字
E0xUEAO apparent financial solvency 表面偿债能力
$rFv(Qc^= apparent partner 表面合伙人
9' 8OGCN application for personal assessment 个人入息课税申请书
uqTOEHH7 application of fund 资金应用
;c p-jY_U application to release as liquidator and to destruct the books of accounts and documents
O3bK>9<K 申请免除清盘人职务及毁灭帐簿与文件
ua|qL! L+ appointed actuary 委任精算师
oxO}m7 ULH appointed auditor 委任核数师；委任审计师
oq8~PTw appointed trustee 委任的受托人
6Wc eDY appointer 委任人
j"94hWb apportioned pro rata 按比例分摊
4fzq C) apportionment 分配；分摊
xBgf)'W_Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y^;qT_)# apportionment formula 分摊方程式
Qi= rhN` apportionment of estate duty 遗产税的分摊
M? [lpH3 appraisal 估价；评估
3C_g)5
_: appreciable growth 可观增长
)@R:$l86 appreciable impact 显着影响
}^ ` {YD
appreciable increase 可观增长
Gk[P-%%b / appreciation 增值；升值
pxI*vgfN7 appreciation against other currencies 相对其他货币升值
(g7nMrE$j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JGj_{|=: appreciation tax 增值税
<( BA ws(X appropriation 拨款；拨用；拨付
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5vF+ appropriation account 拨款帐目
3q pk Mu3 Appropriation Bill 拨款法案
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PKtx appropriation-in-aid system 补助拨款办法
hZ2PP ^ approved assets 核准资产
$ZcmE<7k approved basket stock 认可一篮子证券
aj(M{gFq~ approved budget 核准预算
D cus-,u~ approved charitable donation 认可慈善捐款
Y] P}7GZ approved charitable institution 认可慈善机构
-\UzL:9> approved currency 核准货币；认可货币
X@~s IUXx9 approved estimates 核准预算
{E 6W]Mno approved estimates of expenditure 核准开支预算
{/Q pEd>3+ approved overseas insurer 核准海外保险人
?a}eRA7 approved overseas trust company 核准海外信托公司
xZ;';}&pj approved pooled investment fund 核准汇集投资基金
X\1D[n: approved provident fund scheme 认可公积金计划
ngm7V s approved provision 核准拨款
B2845~\. approved redeemable share 核准可赎回股份
|I OTW=> approved regional stock 认可地区性证券
Rx`0VQ approved retirement scheme 认可退休金计划
QO#ZQ~ approved subordinated loan 核准附属贷款
l\$C)q6O arbitrage 套戥；套汇；套利
QRdb~f;<hj arbitrageur 套戥者；套汇者
n8:2Z> arbitrary amount 临时款项
y:2o-SJn arrangement 措施；安排；协定
q8kt_&I j arrears 欠款
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0\t arrears of pay 欠付薪酬
"H G:b y arrears of revenue 逾期未收税款；逾期未收的帐项
e}K;5o=I articles of association 组织章程；组织细则；组织章程细则
P]6pPS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c$e~O-OVD? ascertainment of profit 确定利润
4a!L/m * "Asia Clear" “亚洲结算系统”
kY_UY~E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E"L'm0i[[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
: -6 _X< Asian Development Fund [ADF] 亚洲发展基金
@F3 d9t- Asian dollar bond 亚洲美元债券
.S?,%4v%% Asian dollar market 亚洲美元市场
}\gpO0Ox Asian dollar rate 亚洲美元利率
mY`b|cS3p$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W]M[5p]* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N#[/h96F asked price 沽盘；喊价；索价；卖方报价
$7BD~U assessable income 应评税入息
k?S-peyRO assessable loss 应评税亏损
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OTS assessable profit 应评税利润
R0 /~)
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ZT^PL3j+ assessed profit 估定利润
[Xz7.<0#U assessed value 经评估价值
Mm/GI a assessment 评税；评定；估价；评税单
O$&p<~ assessment number 评税编号；估价编号
S:1! )7 assessment of additional tax 补加税评税
,9A[o`b assessment of performance 业绩评估；实绩评价
PMr vUM 62 Assessor 评税主任
Nm; ka&' asset price bubbles 资产价格泡沫
Q2fa]*Z5 asset-backed securities 具资产保证的证券
MaMs( assets accretion 资产增值
C}00S{nAZ assets and liabilities 资产与负债
7XwFO0== assets betterment statement 资产递增表；资产改进表
aX~iY ~?_ assets lending 实物放款；有抵押贷款
Eydk64 5:3 assets of the company passing on the death 死者去世时转移的公司资产
lcUL7 assets pledged as security for liabilities 用作负债抵押的资产
F'*{ Fk
h assets portfolio 资产投资组合
;c;;cJc! assets price 资产价格
]]7s9PCN assets quality 资产质素
a(J~:wgd assets realization 资产变现
oa9T3gQ? assets refinancing arrangement 资产再集资安排
\7/xb{z| assets securitization 资产证券化
DAv AozM assets situated outside Hong Kong 在香港以外地方的资产
9k *'5(D4S assets stripping 削减资产；拆卖资产
}RyYzm2 assets value 资产值
|UlS cUI, assignee 承让人
E4{^[=} assignment 转让；转让书；转让契
W0nRUAo[ assignment of interest 权益转让
I`y}Ky<q assignment of letters patent and trade mark 专利证书及商标转让
F ijzO assignment of property 物业转让；物业转让书
] xH ` assignment right 转让权
3gGF? 0o assignor 转让人
Fe/*U4xU associate 有联系的人；有关连人士；相联者；合伙人；联系人
FJ2^0s/" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2^:5aABQ associate member 附属会员
Z d5fr c$ associated body corporate 相联法人团体
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|ewVUY associated company 相联公司；联属公司
sXfx[)T< associated corporation 相联法团
k*n5+[U^tP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n=yFw\w' 公认会计师公会〔英国〕
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8 Association of Futures Exchange Brokers 香港期货经纪协会
YHAy+S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`GSfA 0? association of underwriters 承保人组织
( E0be. assumption of control 接管
k@wxN!w; assurance 担保；保险；转易；转易书
YL{LdM- xM assurance of interest 权益的转易
f -23.]`v at 19XX price 按一九ＸＸ年价格计算
4 ~Z\tP|Q. at a discount 按赔价计算；按贴水价格计算；打折扣
qvab >U` at a premium 按溢价计算；按升水价格计算
k|g~ xmI; at call 通知付款；按通知
IPY@ 9+] at constant market price 按固定市价计算
N}^\$sVu_ at constant price 按固定价格计算
G,$jU9 f at cost 按成本计算
4K4?Q+? at current market price 按当时市价计算；按现时市价计算
2pB@ qi-] at current price 按当时价格计算；按现时价格计算
mk0r AN at factor cost 按要素成本计算；按生产要素成本计算
e <IT2tv>u at money-of-the-day price 按付款当日价格计算
jt;,7Ek at or better 按指定或较佳价位〔买卖指令〕
/O&j1 g@ at par 按面值计算；平价
gN(8T_r at sight 见票即付
K\;b3 at the close 按收市盘
IJs` 3 ? at the opening 按开市盘
RE*SdazY? attestation 见证；见证条款
#^eviF8 at-the-money option 平价期权
Dpof~o,f attorney 受权人；受托代表人
T"dEa-O attornment 新拥有人承认书
paiF ah attributable profit 可归属利润
km8[azB o attributable share value 可归属股份价值
rt. "P20T Auckland Stock Exchange 奥克兰证券交易所
Z!ub`coV[ auction 拍卖
0h#' 3z< auctioneer 拍卖商
Gh@QR`xxc audit 审计；核数
e&wW lB![ Audit Commission 审计署
*xt3mv/< z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
OHH wcJ 7N 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〕
-,p(PK audit review 帐目审查
\]o#tYN\a0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yyBy|7QgO audited account 审计帐目；经审计的帐目
:}j{ NM# audited annual account 经审计的周年帐目
J;G+6C$: audited balance sheet 经审计的资产负债表
zf6k% auditor 核数师；核数主任；审计师
(u RAK auditor's certificate 核数师证明书；审计师证明书
{HQ? auditor's report 核数师报告；审计师报告
NPKRX Li% Aussie bond 澳元债券
U?H!:?,C austerity budget 紧缩预算
$7lI Dt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Nno*X9>~ Australia All Ordinaries Index 澳洲所有普通股票指数
)Ibp%' H Australian Dollar [AUD] 澳元
EAx@a% Australian Options Market 澳大利亚期权市场
1 'Kn:I Australian Securities Commission 澳洲证券事务监察委员会
A <AZs~f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Cg-khRgL S Australian Stock Exchange 澳大利亚证券交易所
fr iNo^v& Austrian Schilling [ATS] 奥地利先令
!7Ta Vx}`( authentication 认证；鉴证
~u-mEdu3C authority to purchase 委托购买证；委购书
R`A @F2 authorization 认可；核准；授权；授权书
U ln[UK authorization by direction 指示授权
rHh<_5-/> authorization by instruction 指令授权
llI`"a authorization by warrant 令状授权
`2U zJ~ authorization of unit trust 单位信托的认可
.3!=]= authorized agent 指定代理人
a B%DIH, authorized capital 法定资本
rT5dv3^MW! authorized clerk 出市员
>8HcCG authorized dealer 认可交易商
nIKh<ws4z authorized financial institution 认可财务机构
^P\(IDJCo authorized fund 认可基金
?r#e authorized fund house 获授权的基金公司；认可基金公司
EubF`w$KWX authorized institution 认可机构
.J'}qkz~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X >C*(/a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fY$M**/, authorized insurer 获授权保险人；获认可承保人
jj.i W@m authorized investment 特准投资项目
(B]rINY| authorized person 获授权人
mq su8 ti authorized representative 获授权代表
h0d ;a authorized share capital 法定股本
t- i; automated quotation system 自动报价系统
7k{C'\m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(q"Nt_y 自动交易系统〔香港期货交易所有限公司〕
'$;S?6$eW automatic adjustment mechanism 自动调整机制
5c! ~WckbJ automatic adjustment system 自动调整系统
Hj$JXo[U Automatic Clearing House 自动票据交换所
6:#zlKYJ automatic exchange rates accumulation system 自动化汇率累集系统
i4&"-ujrm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tf<1Z{9 automatic teller machine [ATM] 自动柜员机
F3i+t+Jt autopay 自动转帐
4tof[n3us available assets 可用资产
+A3@{ 2 available fiscal reserve 现存财政储备
$62!R]C9\ available profit 可用利润
O}"VK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pQ!NhzQ average 平均；平均数；海损
[n44; average basic salary 平均基本薪金
M)#aX| %Mh average consumer expenditure 平均消费开支；一般消费开支
g,r'].Jg average cost 平均成本
#jv~FR`4v^ average cost of land production 增辟土地平均成本
5_x8!v average daily turnover 平均每日成交额
#\_N-bVu average daily wage rate 平均每日工资率
a4Fe MCvV9 average expenditure pattern 平均开支模式
\f5$L` average growth rate 平均增长率
l qTTTk average net fixed assets 固定资产平均净值
a2 SMNC] average of relatives 相对价格平均数
HSE9-c = average price 平均价格
g
VplBF7{ average propensity to consume 平均消费倾向；一般消费倾向
/Z94<}C6b average propensity to save 平均储蓄倾向；一般储蓄倾向
n GZZCsf < average rate 平均率
%l( qyH)* average revenue 平均收入；平均收益
R6r'[- B2 average stock 平均库存；平均存货
Cq(dj^/ ~m average yearly rent 平均年租
W
MU9tq[ avoidance of double taxation 避免双重课税
)xy1 DA avoidance of tax 避税
