A:
k|Syw A Tr A share Ａ股；甲类股份
EV$$wrohQ` abatement of tax 减税；减扣免税额
d<@SRHP( ABN AMRO Bank N.V. 荷兰银行
>p[skN above-the-line expenditure 线上项目支出；经常预算支出
[PI!.9H above-the-line receipt 线上项目收入；经常预算收入
DMc H, _( ABSA Asia Limited 南非联合亚洲有限公司
[\rnJ
lE absolute change 绝对数值变更
JJ+A+sfdk absolute expenditure 实际开支
JSAbh\Mq6 absolute guideline figure 绝对准则数字
\D<w:\P absolute interest 绝对权益
L2jjkyX] absolute order of discharge 绝对破产解除令
"3r7/>xy absolute profit margin 绝对利润幅度
:9O"?FE absolute value 实值；绝对值
RM(MCle} absolutely vested interest 绝对既得权益
dYn<L/# absorbed cost 已吸收成本；已分摊成本
?C6DK{S( absorption 吸收；分摊；合并
]((Ix,ggP absorption rate 吸收率；摊配率；分摊率
V(^aG=TaW: ACB Finance Limited 亚洲商业财务有限公司
dP7nR1GS acceptable form of reciprocity 合理的互惠条件
! /qQ:k-. acceptable rate 适当利率；适当汇率
'@WpJ{]A acceptance agreement 承兑协议
keMfK ]9 acceptance for honour 参加承兑
cj5; X K acceptor 承兑人；接受人；受票人
uYu/0fQD acceptor for honour 参加承兑人
Bw`7ND}&
accident insurance 意外保险
\d&/,?,Ey Accident Insurance Association of Hong Kong 香港意外保险公会
l )m]<E X accident insurance scheme 意外保险计划
!VXs
yH3r5 accident year basis 意外年度基准
9eh9@~mU"l accommodation 通融；贷款
A$a>=U|Z8 accommodation bill 通融票据；空头票据
O 7x'q<PFU accommodation party 汇票代发人
dZ"B6L!^( account balance 帐户余额；帐户结余
j/Dc';,d.( account book 帐簿
DJGq= * account collected in advance 预收款项
rZt7C(FM$7 account current book 往来帐簿
u K_R#^ account of after-acquired property 事后取得的财产报告
}iZ>Gm '5 account of defaulter 拖欠帐目
N;6@ f*3_i account payable 应付帐款
,m08t9F account payee only [A/C payee only] 只可转帐；存入收款人帐户
@S>$y5if account receivable 应收帐款
RhPEda2 account receivable report 应收帐款报表
<8SRt-Cr account statement 结单；帐单；会计财务报表
jr=>L: account title 帐户名称；会计科目
DClV&\i=o accountant's report 会计师报告
>, #7 3u# Accountant's Report Rules 会计师报告规则
{ yvK UTq` accounting and auditing procedure 会计与审计程序；会计与核数程序
IdzrQP Accounting Arrangements 《会计安排》
/;K?Y#mf~j accounting basis 会计基础
2!y %nkO* accounting by Official Receiver 破产管理署署长呈交的帐目
G9_M~N%a Accounting Circular 《会计通告》
4NN81~v 4 accounting class 会计类别
>@T(^=Q accounting date 记帐日期；会计结算日期
R DAihq accounting for money 款项核算
HfN:oww Accounting Officer 会计主任
w{HDCPuS accounting period 会计报告期；会计期
YdT-E accounting policy 会计政策；会计方针
uINm>$G,5 accounting practice 会计惯例
Z#i5=,Bk accounting principle 会计准则
MUs~ZF accounting record 会计记录
"V> 7u{T accounting report 会计报告
:q+D`s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LM~,`#3 Ru Accounting Society of China 中国会计学会
)iiwxpdw accounting statement 会计报表
-H;%1y$A- accounting system 会计制度；会计系统
6$l6 >A accounting transaction 会计事项；帐务交易
rf %NfU accounting treatment 会计处理
HxgH* IMs accounting year 会计年度
u{@b_7 5Y accretion 增值；添加
?pLKUA h accrual 应计项目；应累算数目
S&rfMRP accrual basis 应计制；权责发生制
ic+tn9f\ accrual basis accounting 应计制会计；权责发生制会计
L,QAE)S'a accrue 应累算；应计
v8< MAq accrued benefit 应累算利益
];|;") #= accrued charges 应计费用
nKoc%TNqe accrued cumulative preference share dividend 应累算的累积优先股股息
T N=MZ{L accrued expenses 应累算费用
=}G `i** accrued interest payable 应付利息；应计未付利息
SLiQHWw*J accrued interest receivable 应收利息；应计未收利息
O 0lQ1<= accrued right 累算权益
n<x NE % accruing profit 应累算的利润
hgz7dF accumulated fiscal reserve 累积财政储备
P]pVYX# m accumulated profit 累积利润；滚存溢利
N8Mq0Ck{$ accumulated reserve 累积储备
I'_.U]An accumulation of surplus income 累积收益盈余
cE*Gd^ acquired assets 既得资产
m;v/(d> acquisition 收购；购置；取得
4I [g{S
nF acquisition cost 购置成本
mxpncM=q acquisition expenses 购置费用
b ~Qd9 Nf acquisition of 100% interest 收购全部股权
S"Q$ Ol" acquisition of control 取得控制权
#hBDOXH Pf acquisition of fixed assets 购置固定资产
IX /r acquisition of shell “买壳”
9tnW: Nw~ acquisition price 收购价
TV>UD
q act of God 天灾
tcg sXB/t acting partner 执事合伙人
iCouGd } active market 买卖活跃的市场；交投畅旺的市场；旺市
)32BM+f"77 active partner 积极参与的合伙人
]0HlPP:2 active trading 交投活跃
8bB'[gJ]{ actual circulation 实际流通
vM}oxhQ$n actual cost 实际成本
T1@]:`& actual expenditure 实际开支；实际支出
j}=$2|}8{ actual income 实际入息；实际收入；实际收益
k++Os'hSEY actual market 现货市场
<%(nF+rQA" actual price 现货价；实际价格
rZ~.tT|( actual profit 实际利润
PZQb.QAn actual quotation 实盘；实际价位；实际报价
;b[% L& actual year basis 按实际年度计算
1or4s{bmo actuals 实货
Y%UfwbX!g actuarial investigation 精算调查
NhxTSyT"t actuarial principle 精算原则
+G3&{#D
? actuarial report 精算师报告
s!q6OVJ- Actuarial Society of Hong Kong 香港精算学会
_RFTm.9& actuarial valuation 精算师估值
RNyw`> actuary 精算师
1 )aB']K% ad referendum agreement 暂定协议；有待覆核的协定
N U*6MT4 ad valorem duty 从价税；按值征税
mis
cmD ad valorem duty system 从价税制
7W[}7Y ad valorem fee 从价费
'm@0[ i ad valorem tariff 从价关税
Rld1pX2v additional allowance 额外免税额
Y5~_y?BX additional amount for unexpired risk 未过期风险的额外款额
Q0f7gY1-% additional assessable profit 补加应评税利润
|pv:'']J additional assessment 补加评税
h sVf/% additional commitment 额外承担
w. gI0` additional commitment vote 额外承担拨款
Qwn/ , additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b!Q|0X.? additional dependent parent allowance 供养父母额外免税额
IYq)p
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+'$=\d^ additional stamp duty 附加印花税
Tp.0@aC additional tax 补加税罚款；补加税款
, C88%k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*5k" v"NM( adjudged bankrupt 被裁定破产
M`$s
dZ" adjudicated bankrupt 裁定破产人
QvK-3w;= adjudication fee 裁定费；评定印花税额手续费；评估契据费
1&~u:RUXe adjudication of bankruptcy 裁定破产；宣告破产
!M&L<0b:7e adjudication of insolvency 裁定无力偿还债务
a %"My;8 adjusted actual 经调整的实数；调整后的实数
p4;A[2Ot`: adjusted current assets 经调整的流动资产；调整后的流动资产
/s3AZ j9 adjusted figure 经调整的数字；调整后的数额
EKsL0;FV adjusted liabilities 经调整的负债；调整后的负债
H/>86GG adjusted loss 经调整的亏损；调整后的亏损
Kc+;"4/#q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k&4@$;Ap adjusted profit 经调整的利润；调整后的利润
HTK 79
+ adjusted surplus 经调整的盈余额；调整后的盈余额
,[}5 @cS adjusted value 经调整的价值；调整后的价值
\} Jy=[ adjustment 调整；修订；理算〔保险〕
F#KO!\iA+ adjustment centre 调剂中心
A.<HOx&# adjustment lag 调整过程的时间差距；调整时差
J PQ[JD^] adjustment mechanism 调整机制
2]n"7Z8(v8 adjustment of loss 亏损调整
w#w lZ1f adjustment process 调整过程；调整程序
wt4uzg8 adjustment range 调整幅度
[vkz<sL" administered exchange rate 受管制汇率
m!3L/ UZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
> $0eRVL administration expenses 行政费用
h
V@C|*A administration fee 手续费；行政费
1>OfJc(K administration in bankruptcy 破产管理
RKsr}-1 8 administration order 遗产管理令
hM")DmvB4 administrator 管理人；遗产管理人
f?T6Ne' administrator of the estate 遗产管理人
U`_(Lq%5W admission of debt 债项承认书
+U9Gj# admission of proof 接纳债权证明
@O#4duM4Qz advance 放贷款项；垫付款项；预支款项；预付款项
!uLW-[F, advance account 暂支帐目；预付款帐户
>;}np
F> advance compensation 预付补偿金
ru,]!YPJE2 advance from shareholder 股东垫款
XQ&iV7 advance pending reimbursement 预支以待日后付还
YHN @?}T() advanced economy 先进经济体系
Q#8}pBw advancement 预付；预付财产
@BWroNg{ advances warrant 垫款令
^~Nz8PCY advancing 贷出
r+fR^hv adverse balance 逆差
m`! C|?hu adverse exchange 逆汇
2'_xg~ advertisement addressed to shareholders 在报章刊登的致股东通告
[OBj2= advice for collection 托收通知书
z5-vx ` advice of drawing 提款通知书；汇票通知书
BX&bhWYGFX advice of payment 付款通知
<d~P;R(@ Advisory Committee [Securities and Futures Commission]
xoI;s}*E 谘询委员会〔证券及期货事务监察委员会〕
B
Jp\a7`; Advisory Committee on Diversification 经济多元化谘询委员会
/v"u4Ipj affidavit 誓章；遗产申报誓章
vR<Y1<j affidavit of no receipt 述明无收款的誓章
=8S*t 5 affiliate 联号；联营公司；附属公司
Qrjo@_+w! affiliated company 附属公司；联号；联营公司
Qi`Lj5;\F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$wUFHEl affordability 负担能力
N*w/\| African Development Bank [AfDB] 非洲开发银行
;rWgt!l after-acquired property 事后取得的财产
mDz{8N9<FG after-hours dealing 市后交易
@Y+YN;57 after-tax profit 税后盈利；税后利润；税后溢利
4]O{Nko) agency agreement 代理协议
>oi`% V agency expenses 代理机构的开支
&
.VciSq6 agency fee 代理费
uTGd{w@]0| Agency Law 《代理法》
x'_I{$C & agent 代理人；承销人
xWlj.Tjt} agent of company 公司代理人
VE5w!of agent's fee 代理人费；经纪费
S05+G}[$ aggregate 总计；总数；总体数字
@ S aU2 aggregate amount 总款额；总额
p
x1y #Q aggregate assets and liabilities 总体资产与负债
?{l}35Q.@ aggregate at constant price 按固定价格计算的总体数字
YL \d2 aggregate demand 总需求
DJ;il)^ aggregate gross position 总持仓量
braHWC'VYg aggregate limit 总限额
e9/:q"*)/ aggregate of salaries tax 合计薪俸税
^lhV\YxJ aggregate performance 总体表现；总体业绩
tcyami6D4 aggregate supply 总体供应
} eh<F^ aggregate surplus 总盈余
wJM} )O%SQ aggregate total 整体总额
_MQ) aggregate value 总值；合计价值
>aXyi3B aggregated basis 合计基准
. (G9mZFV aggregated net chargeable income 合计应课税入息实额
x`K<z
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D@ut -J(. aggregation of incomes of husband and wife 夫妇入息合并计算
i356m9j aggregation of property 财产的总和
%D _2; agio 差价；贴水
mne4u W 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》
/.r|ron:e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-Yx'qz@ 《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》
}& A!h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0o~? ]C 《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》
<uZ
r.X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xtW 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》
0 `%eP5 agreement for a settlement 授产协议
ZHT_o\ agreement for assignment 转让协议
7(cRm$)L agreement for sale 售卖协议；买卖协议
!$N^A k5# agreement for sale and purchase 买卖协议
d-Vttxa6 agreement for the payment of interest 支付利息协议
9jq}`$S{ agreement for the repayment of money 还款协议
ax$ashFO/! agreement of reinsurance 再保险协议
>d-By Agricultural Bank of China 中国农业银行
e;L++D air passenger departure tax 飞机乘客离境税
Ji4xor Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_N!L?b83P airport tax 机场税
-|;{/ s5 alcohol duty 酒精税
*R1 m= alienation 让与；让渡；转让
0Oy.&C T alimony 生活费；赡养费
^o&3 +s} M All Ordinaries Index [AOI] 所有普通股指数
qv\n]M_& all risks 全险；综合险
&Omo\Oq&W> All Sales Record for Stock Market 《股票市场成交报告》
6;s.%W Allied Capital Resources Limited 新联财务有限公司
nvY3$ Ty all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]DVZeI03@ allocation letter 拨款信件
" B`k allocation of fund 分配款项；预留款项
U-~cVk+LI allocation of profit 利润分配；溢利分配
t;005 ]'Mp allocation warrant 拨款令
>g7}JI& allotment 分配；配股
EB R,j_ allotment notice 股份配售通知；配股通知
:[![9JS/ allotment of shares 股份分配
8 ~*<s5H allowable 可获宽免；免税的
32h}+fd allowable business loss 可扣除的营业亏损
SOE 5` allowable expenses 可扣税的支出
7{jB!Xj allowance 免税额；津贴；备抵；准备金
t
Qo) * z allowance for debts 债项的免税额
>s0A.7,5 allowance for depreciation by wear and tear 耗损折旧免税额
\S #Mc allowance for funeral expenses 殡殓费的免税额
wf*G+&b d2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
eCejO59F9 allowance for repairs and outgoings 修葺及支出方面的免税额
l Tpn/ allowance to debtor 给债务人的津贴
d^uE 4F} alteration of capital 资本更改
wJ.? u]f@ alternate trustee 候补受托人
vG E;PwR amalgamation 合并
q8DSKi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#63)I9> ambit of charges 征税范围；收费范围
N
R B>X amended valuation 经修订的估值
Xn:5pd;?B6 American Commodities Exchange 美国商品交易所
jnF-kia American Express Bank Limited 美国运通银行
(]c M ; American Stock Exchange 美国证券交易所
sA^_I6>M" amortization 摊销
?a)X)#l Q amount due from banks 存放银行同业的款项
pI>yO~Ve amount due from banks abroad 存放海外银行同业的款项
: A2{ amount due from holding companies 控股公司欠款
D,$!.5OA amount due from local banks 存放本港银行同业的款项
qH 1k amount due to banks 银行同业的存款
F7o#KN *.] amount due to banks abroad 海外银行同业的存款
cXcrb4IKD amount due to holding companies 控股公司存款
k [_)5@2 amount due to local banks 本港银行同业的存款
o`tOnwt amount due to outport banks 外埠银行同业的存款
K!AW8FnHkZ amount for note issue 发行纸币的款额
4c })LAwd& amount of bond 担保契据的款额
4?eO1=a amount of consideration 代价款额
cx+w_D9b! amount of contribution 供款数额
=`&7pYd, amount of indebtedness 负债款额
$!?tJ@{ amount of principal of the loan 贷款本金额
z2.9l?"rfQ amount of rates chargeable 应征差饷数额
&- 5`Oln amount of share capital 股本额
HACY amount of sums assured 承保款额
"c+j2f'f amount of variation 变动幅度
b\Wlpb=QZ amount of vote 拨款数额
+ConK> ; amount payable 应付款额
*|Bu 7nwg amount receivable 应收款额
w(, K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y GdzA]3> analysis 分析
N}|<P[LW ancillary risk 附属风险
0c-.h annual account 周年帐目；周年帐目报表；年度决算；年结
8D
H~~by annual accounting date 年结日期
_ ^2\/@ annual allowance 每年免税额；年积金；年度津贴；年津
t [r<&1[ & annual balance 年度余额
"d5nVO/ annual disposable income 每年可动用收入
B, x ohT annual estimates 周年预算
d O})#50f annual fee 年费
w4AA4 u annual general meeting 周年大会
y^u9Ttf{ annual growth rate 年增率；每年增长率
=/ #+, annual long-term supplement 长期个案每年补助金
eb ` ! annual pensionable emolument 可供计算退休金的年薪
:cE6- Fv annual report 年报
uc~/l4~N Annual Report on the Consumer Price Index 《消费物价指数年报》
8h?):e annual return 周年报表；周年申报表；每年报税表格
^ ,cwm:B@ Annual Return Rules 《周年报表规则》
t| cL! annual review of consumer prices 每年消费物价回顾
V7gv@<1<y annual roll-forward basis 逐年延展方式
)%zOq:{\5 annual salary 年薪
yIq.
m= annual statement 年度报表；年度决算表
sC}p_'L Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Lu][0 +- annuitant 年金受益人
> N bb0T annuity 年金
%U
uV D annuity contract 年金合约
f,
i H M annuity on human life 人寿年金
zbL8
pp antecedent debt 先前的债项
G u4 mP ante-dated cheque 倒填日期支票
/19ZyQw9 anticipated expenditure 预期开支
\*+- Bm:$j anticipated net profit 预期纯利
, _iR anticipated revenue 预期收入
2uE vu anti-inflation measure 反通货膨胀措施
sX
c|++ anti-inflationary stance 反通货膨胀立场
uE=pq<
apparent deficit 表面赤字
}o:sU^Pwa apparent financial solvency 表面偿债能力
=>m x>R`S apparent partner 表面合伙人
[-p?gyl application for personal assessment 个人入息课税申请书
dR GgiQO application of fund 资金应用
n85d
g application to release as liquidator and to destruct the books of accounts and documents
,7/F?! G!J 申请免除清盘人职务及毁灭帐簿与文件
<tn6=IV appointed actuary 委任精算师
]w5j?h" b appointed auditor 委任核数师；委任审计师
zf .&E3Sn appointed trustee 委任的受托人
.Gcs/PN appointer 委任人
[9H986 = apportioned pro rata 按比例分摊
-R BH5+SS2 apportionment 分配；分摊
G9AQIU%ii Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Mrly(*!U"@ apportionment formula 分摊方程式
><DXT nt'x apportionment of estate duty 遗产税的分摊
f2]O5 rX p appraisal 估价；评估
LQ{z}Ay appreciable growth 可观增长
g+pj1ycw/ appreciable impact 显着影响
m IYM+2p appreciable increase 可观增长
HlgkW& }c^ appreciation 增值；升值
di|5 |bn7 appreciation against other currencies 相对其他货币升值
8-g eBlCE, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j1i<.,0g appreciation tax 增值税
f2,\B6+ appropriation 拨款；拨用；拨付
=LyR CrA appropriation account 拨款帐目
uD8,E!\ Appropriation Bill 拨款法案
E,gpi appropriation-in-aid system 补助拨款办法
_J Z lXY approved assets 核准资产
#7BX,jvn> approved basket stock 认可一篮子证券
}~+_| approved budget 核准预算
) mh,F# "L approved charitable donation 认可慈善捐款
cqZuG}VR approved charitable institution 认可慈善机构
?5Q_G1H& approved currency 核准货币；认可货币
K0 -AP
$ approved estimates 核准预算
P0O=veCf approved estimates of expenditure 核准开支预算
u0i;vO)MNt approved overseas insurer 核准海外保险人
.3:s4=(f approved overseas trust company 核准海外信托公司
<wj}y0( approved pooled investment fund 核准汇集投资基金
BW5! @D2 approved provident fund scheme 认可公积金计划
} : xj%?ki approved provision 核准拨款
jlb=]hp8% approved redeemable share 核准可赎回股份
OD yKS; approved regional stock 认可地区性证券
+I[Hxf ~ approved retirement scheme 认可退休金计划
,4Qct=%L_ approved subordinated loan 核准附属贷款
Wo, "$Z6B arbitrage 套戥；套汇；套利
bc%N !d arbitrageur 套戥者；套汇者
Tp&7C Nl| arbitrary amount 临时款项
vf/|b6'y arrangement 措施；安排；协定
;Vlt4,s) arrears 欠款
$I4:g.gKpG arrears of pay 欠付薪酬
M 0Vs9K= arrears of revenue 逾期未收税款；逾期未收的帐项
g>;u} +lO articles of association 组织章程；组织细则；组织章程细则
vQsI^p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
AB[# ascertainment of profit 确定利润
c7f11N!v>b "Asia Clear" “亚洲结算系统”
~F^7L5d}C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]>H'CM4JR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9Pjw< xt Asian Development Fund [ADF] 亚洲发展基金
:7DXLI|L#? Asian dollar bond 亚洲美元债券
Mcm%G# Asian dollar market 亚洲美元市场
Fh
U* mAX) Asian dollar rate 亚洲美元利率
6 5>}Q.p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;)ji3 M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qJ%AbdOI8 asked price 沽盘；喊价；索价；卖方报价
'FN+Bv D assessable income 应评税入息
0;SRmj@W assessable loss 应评税亏损
tEjT$`6hp assessable profit 应评税利润
aZB$%#'vR assessable value 应评税值
_n=,H assessed profit 估定利润
3.E3}Jz` assessed value 经评估价值
NjP7?nXSx assessment 评税；评定；估价；评税单
ZJ'Tb<fP assessment number 评税编号；估价编号
xG~7kj3 assessment of additional tax 补加税评税
F,/yK-9 assessment of performance 业绩评估；实绩评价
w3Z;&s Fd Assessor 评税主任
U?&&yynK asset price bubbles 资产价格泡沫
|Wz`#<t asset-backed securities 具资产保证的证券
iiD }2y b assets accretion 资产增值
/@feY?glc assets and liabilities 资产与负债
+_v#V9? assets betterment statement 资产递增表；资产改进表
b|E1>Tk Y assets lending 实物放款；有抵押贷款
EU4j'1!&g< assets of the company passing on the death 死者去世时转移的公司资产
^<w3i?KPW assets pledged as security for liabilities 用作负债抵押的资产
ObEp0-^? assets portfolio 资产投资组合
W'}^m*F assets price 资产价格
H`EsFKw\% assets quality 资产质素
+~f5dJyk` assets realization 资产变现
!7y:|k,ac
assets refinancing arrangement 资产再集资安排
SPo}!&p$~ assets securitization 资产证券化
=x5k5NIF assets situated outside Hong Kong 在香港以外地方的资产
Bl*.N9* assets stripping 削减资产；拆卖资产
_&}z+(Ug assets value 资产值
H&h"!+t(# assignee 承让人
Zt"3g6 S assignment 转让；转让书；转让契
\Ws$@ J-M assignment of interest 权益转让
yR4++yk assignment of letters patent and trade mark 专利证书及商标转让
DxJY {e9 assignment of property 物业转让；物业转让书
{mmQv~|5q assignment right 转让权
/`V rV{\/! assignor 转让人
7xoq:oP-}N associate 有联系的人；有关连人士；相联者；合伙人；联系人
t>%+[7?6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*4?%Y8;bF6 associate member 附属会员
#!R =h | associated body corporate 相联法人团体
PpWdZ associated company 相联公司；联属公司
KxUO=v<u associated corporation 相联法团
GRj#1OqL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"d
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! 公认会计师公会〔英国〕
Ah Rvyj Association of Futures Exchange Brokers 香港期货经纪协会
`&5_~4T7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
. E? a association of underwriters 承保人组织
26[m7\O assumption of control 接管
>o|.0aw< assurance 担保；保险；转易；转易书
#bmbK{ [ assurance of interest 权益的转易
^Q5advxuq at 19XX price 按一九ＸＸ年价格计算
MoMxKmI at a discount 按赔价计算；按贴水价格计算；打折扣
$[{YE[a at a premium 按溢价计算；按升水价格计算
bguTWI8bk at call 通知付款；按通知
84f^==Y at constant market price 按固定市价计算
E4qQ at constant price 按固定价格计算
f2G 3cg~H at cost 按成本计算
l } WvO] at current market price 按当时市价计算；按现时市价计算
yL"UBe}v at current price 按当时价格计算；按现时价格计算
CQ/ps,~M at factor cost 按要素成本计算；按生产要素成本计算
O2N~&<^ at money-of-the-day price 按付款当日价格计算
Da&Br m at or better 按指定或较佳价位〔买卖指令〕
pv@w 8* at par 按面值计算；平价
_<6B.{$\7m at sight 见票即付
;>r
E+k%_ at the close 按收市盘
KkyZd9 at the opening 按开市盘
m)e~HP7M attestation 见证；见证条款
]qO*(m:}o at-the-money option 平价期权
"`Y.5. attorney 受权人；受托代表人
buA/G-<e attornment 新拥有人承认书
Uj twOv|pF attributable profit 可归属利润
\fJ _, attributable share value 可归属股份价值
mV#U=zqb!S Auckland Stock Exchange 奥克兰证券交易所
~en' E auction 拍卖
,)Z1&J? auctioneer 拍卖商
2 |$G<f audit 审计；核数
\JBPZ~N3 Audit Commission 审计署
. 9@y*_ 9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M=#g_*d 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
(gjCm0#_% audit review 帐目审查
?v}S9z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`P?!2\/ audited account 审计帐目；经审计的帐目
ASUL g{ audited annual account 经审计的周年帐目
UqNUP+K audited balance sheet 经审计的资产负债表
tLzKM+Ct# auditor 核数师；核数主任；审计师
2aJ_[3p/h] auditor's certificate 核数师证明书；审计师证明书
67]!xy auditor's report 核数师报告；审计师报告
".sRi Aussie bond 澳元债券
H' %#71 austerity budget 紧缩预算
QS%t:,0lp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r Fhi:uRV Australia All Ordinaries Index 澳洲所有普通股票指数
#r'S@:[ Australian Dollar [AUD] 澳元
z, c=."<z Australian Options Market 澳大利亚期权市场
A@)ou0[n@ Australian Securities Commission 澳洲证券事务监察委员会
p P^5y{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A9o"L.o) Australian Stock Exchange 澳大利亚证券交易所
iHlee=}od Austrian Schilling [ATS] 奥地利先令
hFMT @Gy authentication 认证；鉴证
%:yVjb,Yf authority to purchase 委托购买证；委购书
ep G!V#I authorization 认可；核准；授权；授权书
Vw+RRi ( authorization by direction 指示授权
495A\8# authorization by instruction 指令授权
w:/QB-`% authorization by warrant 令状授权
T[%@B" authorization of unit trust 单位信托的认可
<uvA([r=Vq authorized agent 指定代理人
1ZO/R %[ authorized capital 法定资本
2 >/}-a authorized clerk 出市员
Y@limkN: authorized dealer 认可交易商
"z4V@gk authorized financial institution 认可财务机构
=i>i ,>bv authorized fund 认可基金
G3j'A{ authorized fund house 获授权的基金公司；认可基金公司
`u$lSGl authorized institution 认可机构
PGhYkj2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`Hd~H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q z8Jvgu? authorized insurer 获授权保险人；获认可承保人
Ao$|`Lgj=z authorized investment 特准投资项目
6-QcHJ>m6U authorized person 获授权人
| Q$9I#rv authorized representative 获授权代表
aRcVoOq authorized share capital 法定股本
s=hao4v7z automated quotation system 自动报价系统
$lb$ < Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,tak{[" 自动交易系统〔香港期货交易所有限公司〕
liPa T automatic adjustment mechanism 自动调整机制
qv3% v3\4 automatic adjustment system 自动调整系统
U &RZx&W Automatic Clearing House 自动票据交换所
3o`c`; H%p automatic exchange rates accumulation system 自动化汇率累集系统
[Nu py,v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Rk!8eN Pf automatic teller machine [ATM] 自动柜员机
23/;W| autopay 自动转帐
Zu|qN*N4 available assets 可用资产
Kon|TeC>d available fiscal reserve 现存财政储备
}A&I@2d available profit 可用利润
\ {;3 '< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@|<q Tci average 平均；平均数；海损
>J/8lS{# average basic salary 平均基本薪金
:H>0/^Mg0 average consumer expenditure 平均消费开支；一般消费开支
dgT(] H average cost 平均成本
bU$M) average cost of land production 增辟土地平均成本
tv%B=E!r average daily turnover 平均每日成交额
"x
O+ average daily wage rate 平均每日工资率
f7:}t+d average expenditure pattern 平均开支模式
dZCnQ IS average growth rate 平均增长率
Z6 E_Y? average net fixed assets 固定资产平均净值
SE6 c3 average of relatives 相对价格平均数
\ `R8s_ S average price 平均价格
{_UO S8j7 average propensity to consume 平均消费倾向；一般消费倾向
>DR$}{IV average propensity to save 平均储蓄倾向；一般储蓄倾向
vGwpDu\RgX average rate 平均率
5em*9Ko average revenue 平均收入；平均收益
z/wwe\ a5 average stock 平均库存；平均存货
v sJM[$RF average yearly rent 平均年租
/xCX. C avoidance of double taxation 避免双重课税
UmG|_7 avoidance of tax 避税
