A:
s'^"s_j A share Ａ股；甲类股份
B|(M xR6m abatement of tax 减税；减扣免税额
<zh N7=" ABN AMRO Bank N.V. 荷兰银行
ew{(@p+$ above-the-line expenditure 线上项目支出；经常预算支出
E4dN,^_ F! above-the-line receipt 线上项目收入；经常预算收入
O6Jn$'os1# ABSA Asia Limited 南非联合亚洲有限公司
+ 4*jO5EZ absolute change 绝对数值变更
'Z=8no` < absolute expenditure 实际开支
>)p8^jX absolute guideline figure 绝对准则数字
|ZuS"'3_w absolute interest 绝对权益
XlHt(d0h absolute order of discharge 绝对破产解除令
O0Sk?uJ < absolute profit margin 绝对利润幅度
*aT\V64 absolute value 实值；绝对值
2%*mL98WK absolutely vested interest 绝对既得权益
N 56/\1R absorbed cost 已吸收成本；已分摊成本
U" ;8zplU absorption 吸收；分摊；合并
ofIw7D*h absorption rate 吸收率；摊配率；分摊率
I# U"DwM ACB Finance Limited 亚洲商业财务有限公司
.PJCBT e acceptable form of reciprocity 合理的互惠条件
( np60mX< acceptable rate 适当利率；适当汇率
6o!Y^^/U acceptance agreement 承兑协议
B6gn(w3 acceptance for honour 参加承兑
` $ N()P acceptor 承兑人；接受人；受票人
EvQMt0[?EW acceptor for honour 参加承兑人
m "y_@Jk accident insurance 意外保险
TowRY=#jiS Accident Insurance Association of Hong Kong 香港意外保险公会
cgevP`*] accident insurance scheme 意外保险计划
MmPLJ accident year basis 意外年度基准
@+P7BE} accommodation 通融；贷款
lZ![?t}2` accommodation bill 通融票据；空头票据
5h6c W accommodation party 汇票代发人
wW?/`>@ account balance 帐户余额；帐户结余
Oj~4uT&" account book 帐簿
N,M[Opm account collected in advance 预收款项
u^Sa{Jk= account current book 往来帐簿
z1R_a=7 account of after-acquired property 事后取得的财产报告
B(TE?[ # account of defaulter 拖欠帐目
3!:?OUhx account payable 应付帐款
Kk?C account payee only [A/C payee only] 只可转帐；存入收款人帐户
h~R= ?%H[ account receivable 应收帐款
;# jE??E/: account receivable report 应收帐款报表
xYUC|c1Q9 account statement 结单；帐单；会计财务报表
K[~fpQGbV1 account title 帐户名称；会计科目
gc KXda( accountant's report 会计师报告
XD= p:Ezh Accountant's Report Rules 会计师报告规则
i
SD?y# accounting and auditing procedure 会计与审计程序；会计与核数程序
]
e O25,6 Accounting Arrangements 《会计安排》
DN% b!K: accounting basis 会计基础
6b6rM%B.oD accounting by Official Receiver 破产管理署署长呈交的帐目
oFC]L1HN& Accounting Circular 《会计通告》
8'}D/4MUr accounting class 会计类别
BhcTPQsW accounting date 记帐日期；会计结算日期
nS5g!GYY,k accounting for money 款项核算
td"D&1eQ@ Accounting Officer 会计主任
R$O r&:E ^ accounting period 会计报告期；会计期
e!hy,O{Pw accounting policy 会计政策；会计方针
;[,r./XmH accounting practice 会计惯例
7)Y0D@wg accounting principle 会计准则
<T|?`;K accounting record 会计记录
Y;dQLZ CC accounting report 会计报告
41Nm+$m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+IkL=/';# Accounting Society of China 中国会计学会
} S,KUH. accounting statement 会计报表
AwQ7O z|( accounting system 会计制度；会计系统
nQ 5N\RAZ accounting transaction 会计事项；帐务交易
5t G\5
accounting treatment 会计处理
C1ZuDL)e accounting year 会计年度
b Y^K)0+^s accretion 增值；添加
% r>v^1Vo accrual 应计项目；应累算数目
alV{| Vf[6 accrual basis 应计制；权责发生制
E K=PY
accrual basis accounting 应计制会计；权责发生制会计
KW 78J~u+ accrue 应累算；应计
1> IA9]D7 accrued benefit 应累算利益
(l ]_0-Z accrued charges 应计费用
ZK p9k 6 accrued cumulative preference share dividend 应累算的累积优先股股息
#x|IEjoa accrued expenses 应累算费用
qQ
T ^d accrued interest payable 应付利息；应计未付利息
~qu}<u)P accrued interest receivable 应收利息；应计未收利息
^|j
@' @L accrued right 累算权益
A/A; '9 accruing profit 应累算的利润
oT}-i [=} accumulated fiscal reserve 累积财政储备
4Y
`=`{Q accumulated profit 累积利润；滚存溢利
> 5c38D7k) accumulated reserve 累积储备
(B G
wBL accumulation of surplus income 累积收益盈余
Y4j%K~ls Y acquired assets 既得资产
:)g}x&A^$ acquisition 收购；购置；取得
k X8Ey acquisition cost 购置成本
L_{gM`UFc acquisition expenses 购置费用
.jK,6't^ acquisition of 100% interest 收购全部股权
FNy-&{P2 acquisition of control 取得控制权
<#%kmYSL acquisition of fixed assets 购置固定资产
<Dq7^,}# acquisition of shell “买壳”
z 5q( acquisition price 收购价
&(/QJ `*8 act of God 天灾
vL
]z3 acting partner 执事合伙人
8=Aoj% l# active market 买卖活跃的市场；交投畅旺的市场；旺市
x4^* YZc$, active partner 积极参与的合伙人
y??^[ sB active trading 交投活跃
\yKYBfp-p actual circulation 实际流通
^nGKuW7\ actual cost 实际成本
ywkyxt actual expenditure 实际开支；实际支出
/P s5Og actual income 实际入息；实际收入；实际收益
=}wqo6Bn| actual market 现货市场
>y r1wVS actual price 现货价；实际价格
<
s1 actual profit 实际利润
k+;XQEH actual quotation 实盘；实际价位；实际报价
P&.-c _ actual year basis 按实际年度计算
U {?#W actuals 实货
ibL actuarial investigation 精算调查
Jth W"{E actuarial principle 精算原则
Q)L6+gW^ actuarial report 精算师报告
/pYp, ak Actuarial Society of Hong Kong 香港精算学会
%z "${ zw actuarial valuation 精算师估值
SsfHp actuary 精算师
DC+l3 N ad referendum agreement 暂定协议；有待覆核的协定
u81@vEK:_ ad valorem duty 从价税；按值征税
eccJt ad valorem duty system 从价税制
,f)#&}x*2+ ad valorem fee 从价费
0jm P j ad valorem tariff 从价关税
Ro :)N:C additional allowance 额外免税额
vH)V\V additional amount for unexpired risk 未过期风险的额外款额
`Ti?hQm/ additional assessable profit 补加应评税利润
ujan2'YT additional assessment 补加评税
=QJI_veUG` additional commitment 额外承担
/?_5!3K J additional commitment vote 额外承担拨款
>NMq^J'/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Gm.2!F=R4A additional dependent parent allowance 供养父母额外免税额
cZ l/8?dj} additional provision 额外拨款
l inv K.Lf additional stamp duty 附加印花税
}
3JOC!;; additional tax 补加税罚款；补加税款
>`o; hTS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#2*6e sP adjudged bankrupt 被裁定破产
klxNGxWAX adjudicated bankrupt 裁定破产人
MR}h}JEx0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
%Gc)$z/Wd adjudication of bankruptcy 裁定破产；宣告破产
Xn
# v! adjudication of insolvency 裁定无力偿还债务
( pT 7m adjusted actual 经调整的实数；调整后的实数
r9y(j
z adjusted current assets 经调整的流动资产；调整后的流动资产
@D+2dT0[M adjusted figure 经调整的数字；调整后的数额
W+`T: Mgh adjusted liabilities 经调整的负债；调整后的负债
$c1xh. adjusted loss 经调整的亏损；调整后的亏损
=kDh: &u% adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
+Vw]DLWR adjusted profit 经调整的利润；调整后的利润
" [`/J?W adjusted surplus 经调整的盈余额；调整后的盈余额
2!Sl!x+i\' adjusted value 经调整的价值；调整后的价值
Y"UB\_= adjustment 调整；修订；理算〔保险〕
(K `@OwD adjustment centre 调剂中心
K(75)/ adjustment lag 调整过程的时间差距；调整时差
X6G 2$| adjustment mechanism 调整机制
}[b3$WZ adjustment of loss 亏损调整
D0VbD" y adjustment process 调整过程；调整程序
A40Q~ X adjustment range 调整幅度
[Nv )37|W administered exchange rate 受管制汇率
g\A kf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
..;e p2jSs administration expenses 行政费用
1 ;"DIsz@d administration fee 手续费；行政费
zY2o;-d|4 administration in bankruptcy 破产管理
cg).b?g administration order 遗产管理令
&at>sQ' administrator 管理人；遗产管理人
]%ey rbU administrator of the estate 遗产管理人
%[WOQ.Sh admission of debt 债项承认书
Y0xn}:%K admission of proof 接纳债权证明
SI9P g C advance 放贷款项；垫付款项；预支款项；预付款项
]CGH )4Pe advance account 暂支帐目；预付款帐户
[iUy_ C=qp advance compensation 预付补偿金
7QM1E(cMg advance from shareholder 股东垫款
z2IKd 'Wy advance pending reimbursement 预支以待日后付还
5\.w\ advanced economy 先进经济体系
a_U[!`/ w advancement 预付；预付财产
q:<vl^<j advances warrant 垫款令
~=k ?ea/> advancing 贷出
q "$C)o adverse balance 逆差
xM2UwTpW adverse exchange 逆汇
+~\ 1g^h advertisement addressed to shareholders 在报章刊登的致股东通告
G6q*U, advice for collection 托收通知书
f(E[jwy advice of drawing 提款通知书；汇票通知书
&@fW6},iW advice of payment 付款通知
xFp?+a Advisory Committee [Securities and Futures Commission]
9^1li2z k{ 谘询委员会〔证券及期货事务监察委员会〕
@~C
C$Y$ Advisory Committee on Diversification 经济多元化谘询委员会
,&iZ*6=X?0 affidavit 誓章；遗产申报誓章
0P^&{ek+) affidavit of no receipt 述明无收款的誓章
Qv;q*4_ affiliate 联号；联营公司；附属公司
M%v 6NxN affiliated company 附属公司；联号；联营公司
sj8lvI Y5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
> K s. affordability 负担能力
pz ~REsx African Development Bank [AfDB] 非洲开发银行
{4YD_$4W after-acquired property 事后取得的财产
.Zm de*b after-hours dealing 市后交易
DyM<aT after-tax profit 税后盈利；税后利润；税后溢利
bEB9J-
Q agency agreement 代理协议
k\Z@B!VAq agency expenses 代理机构的开支
RW|X h8.O agency fee 代理费
rbc7CPq_^ Agency Law 《代理法》
35n'sVn agent 代理人；承销人
9O|k|FD agent of company 公司代理人
yII+#?D agent's fee 代理人费；经纪费
( 7w9 5xI aggregate 总计；总数；总体数字
K:54`UJ aggregate amount 总款额；总额
v(~EO(n. aggregate assets and liabilities 总体资产与负债
Ls/*&u aggregate at constant price 按固定价格计算的总体数字
v{pW/Fu~ aggregate demand 总需求
Z=9gok\ aggregate gross position 总持仓量
&}!AjA) aggregate limit 总限额
LX{m r{ aggregate of salaries tax 合计薪俸税
u xbL oE aggregate performance 总体表现；总体业绩
K: b^@>XH aggregate supply 总体供应
#+(@i|!ifo aggregate surplus 总盈余
N ,nvAM aggregate total 整体总额
6[\1Nzy> aggregate value 总值；合计价值
\JDxN
aggregated basis 合计基准
$%.,=~W7 aggregated net chargeable income 合计应课税入息实额
j 026CVL aggregation 合并计算；合计；总和
BE)&.}l aggregation of incomes of husband and wife 夫妇入息合并计算
MN[D)RKh; aggregation of property 财产的总和
& {=}U agio 差价；贴水
[7h/ 2La# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
l`r O)7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.s\ _H, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
J6g n! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B_S))3
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
V0!kvIv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`Ln1g@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6 jU ?~ agreement for a settlement 授产协议
8f>v[SQ" agreement for assignment 转让协议
9gac7(2`) agreement for sale 售卖协议；买卖协议
N14Q4v-*x agreement for sale and purchase 买卖协议
FB2{qG3 agreement for the payment of interest 支付利息协议
hq ?F8 1 agreement for the repayment of money 还款协议
ZwM d 22 agreement of reinsurance 再保险协议
3u/ GrsF Agricultural Bank of China 中国农业银行
N*SUA4bnuM air passenger departure tax 飞机乘客离境税
-FQc_k?VF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fE1VTGfd: airport tax 机场税
(o4':/es alcohol duty 酒精税
t@!A1Vr@ alienation 让与；让渡；转让
WXd#`f % alimony 生活费；赡养费
;jh.\ a_\ All Ordinaries Index [AOI] 所有普通股指数
Oar%LSkPRz all risks 全险；综合险
Y}e3:\ All Sales Record for Stock Market 《股票市场成交报告》
dpcU`$kt Allied Capital Resources Limited 新联财务有限公司
\d-9Ndp
nf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*Rgl(Ba allocation letter 拨款信件
/Nns3oE allocation of fund 分配款项；预留款项
%e+{wU}w?2 allocation of profit 利润分配；溢利分配
E&>;a!0b] allocation warrant 拨款令
9F7}1cH7g@ allotment 分配；配股
T@mYH K u allotment notice 股份配售通知；配股通知
Mo]aB:a allotment of shares 股份分配
>%A~ : allowable 可获宽免；免税的
y(X^wC allowable business loss 可扣除的营业亏损
eN0lJ ~ allowable expenses 可扣税的支出
?;GXFKy allowance 免税额；津贴；备抵；准备金
\-D[C+1( allowance for debts 债项的免税额
jJAr #| allowance for depreciation by wear and tear 耗损折旧免税额
CEJqo8d s allowance for funeral expenses 殡殓费的免税额
>=/DCQ$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0Ok[ `r` allowance for repairs and outgoings 修葺及支出方面的免税额
2]V8- allowance to debtor 给债务人的津贴
3:bP>l! alteration of capital 资本更改
m@"p#p t(_ alternate trustee 候补受托人
Kh{_BdN amalgamation 合并
(5kL6d2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&/?OP)N, } ambit of charges 征税范围；收费范围
`d4;T|f+= amended valuation 经修订的估值
3`Dyrj#! American Commodities Exchange 美国商品交易所
{7.uwIW.1 American Express Bank Limited 美国运通银行
c=aVYQ "2 American Stock Exchange 美国证券交易所
,.AXQ#~&` amortization 摊销
>nO[5 amount due from banks 存放银行同业的款项
1rV9dM#F amount due from banks abroad 存放海外银行同业的款项
7p M&))R amount due from holding companies 控股公司欠款
]CX^!n amount due from local banks 存放本港银行同业的款项
-qG7, t amount due to banks 银行同业的存款
ihD|e& amount due to banks abroad 海外银行同业的存款
'![VA8 amount due to holding companies 控股公司存款
j-v/;7s/B amount due to local banks 本港银行同业的存款
Sg1 ,9[pb amount due to outport banks 外埠银行同业的存款
m }t`43}QE amount for note issue 发行纸币的款额
rE oOv amount of bond 担保契据的款额
0yxwsBLy amount of consideration 代价款额
Yu:($//w amount of contribution 供款数额
w:2yFC amount of indebtedness 负债款额
]W7&ZpF amount of principal of the loan 贷款本金额
O@>{%u amount of rates chargeable 应征差饷数额
n/^QPR$>. amount of share capital 股本额
P_(< ?0l amount of sums assured 承保款额
{6iHUK amount of variation 变动幅度
n1)]. ` amount of vote 拨款数额
0>:`|IGnT2 amount payable 应付款额
NN~PWy1opa amount receivable 应收款额
$' KhA6 u Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~R7{gCqdr analysis 分析
GK&R.R] ancillary risk 附属风险
CJ [e^K{ annual account 周年帐目；周年帐目报表；年度决算；年结
Ni #y=cb annual accounting date 年结日期
`[~LMV&2 U annual allowance 每年免税额；年积金；年度津贴；年津
02 C; annual balance 年度余额
A+VzpJ~ annual disposable income 每年可动用收入
aZ}z/.b] annual estimates 周年预算
(, $Lp0mB7 annual fee 年费
n +dRAIqB annual general meeting 周年大会
Tx(=4ALY annual growth rate 年增率；每年增长率
X
[;n149o annual long-term supplement 长期个案每年补助金
Z|j\_VKhl annual pensionable emolument 可供计算退休金的年薪
p7[&H / annual report 年报
a KIS%M#Y Annual Report on the Consumer Price Index 《消费物价指数年报》
4|NcWpaV7 annual return 周年报表；周年申报表；每年报税表格
0$|wj^?U Annual Return Rules 《周年报表规则》
soqnr"
1 annual review of consumer prices 每年消费物价回顾
w D SSgk annual roll-forward basis 逐年延展方式
i~tps annual salary 年薪
]#dZLm_ annual statement 年度报表；年度决算表
q,]57s 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
MT<3OKo?: annuitant 年金受益人
0 p= annuity 年金
X:W}S/ annuity contract 年金合约
r]&&*: annuity on human life 人寿年金
<n0j'P>1 antecedent debt 先前的债项
:KsBJ>2ck ante-dated cheque 倒填日期支票
4}H f"L[ l anticipated expenditure 预期开支
Co`: D anticipated net profit 预期纯利
X
iM{YZ`B anticipated revenue 预期收入
ar@ysBy anti-inflation measure 反通货膨胀措施
M+lI,j+ anti-inflationary stance 反通货膨胀立场
uR82},r$m apparent deficit 表面赤字
to)Pl}9QkK apparent financial solvency 表面偿债能力
&sGLm~m# apparent partner 表面合伙人
Zk0? =f?j application for personal assessment 个人入息课税申请书
>k(AQW5? application of fund 资金应用
Q]-r'pYr application to release as liquidator and to destruct the books of accounts and documents
)==Qo/N : 申请免除清盘人职务及毁灭帐簿与文件
K55 5z+,'e appointed actuary 委任精算师
I2C1 mV appointed auditor 委任核数师；委任审计师
5S 4`.' appointed trustee 委任的受托人
>|JMvbje appointer 委任人
sE0 ,b apportioned pro rata 按比例分摊
O9Yk5b; apportionment 分配；分摊
L'a>D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{>l`P{{y apportionment formula 分摊方程式
K_V$ ktL apportionment of estate duty 遗产税的分摊
0vM,2:kf* appraisal 估价；评估
;+Mr|vweTC appreciable growth 可观增长
DkBVk+ appreciable impact 显着影响
e3kdIOu5 appreciable increase 可观增长
IE&G7\>(yO appreciation 增值；升值
Zh_ P appreciation against other currencies 相对其他货币升值
< !] 7Gt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
AI2 >{V appreciation tax 增值税
VM" *@T appropriation 拨款；拨用；拨付
7s1LK/R|u appropriation account 拨款帐目
NjSjE_S2B8 Appropriation Bill 拨款法案
Fprhu;h appropriation-in-aid system 补助拨款办法
6
i]B8Ziq{ approved assets 核准资产
dNz!2mbO approved basket stock 认可一篮子证券
>{j uw& Uu approved budget 核准预算
J+ *n}He, approved charitable donation 认可慈善捐款
Fi"TY^-E; approved charitable institution 认可慈善机构
.vXe}% approved currency 核准货币；认可货币
2|LkCu)~," approved estimates 核准预算
y#5;wb<1 approved estimates of expenditure 核准开支预算
&qZ:"k approved overseas insurer 核准海外保险人
H$]FUv8 approved overseas trust company 核准海外信托公司
sB`zk[ R; approved pooled investment fund 核准汇集投资基金
fh e%5#3 approved provident fund scheme 认可公积金计划
2graLJ?9Z approved provision 核准拨款
9_pOV%Qs approved redeemable share 核准可赎回股份
+6 x:+9S approved regional stock 认可地区性证券
^os|yRzV*M approved retirement scheme 认可退休金计划
ow,=M%x"0 approved subordinated loan 核准附属贷款
+#ANc;2g arbitrage 套戥；套汇；套利
; ,:w % . arbitrageur 套戥者；套汇者
LzkwgcR arbitrary amount 临时款项
[T#9#3 arrangement 措施；安排；协定
NGb\e5 ? arrears 欠款
_xU2C<)1& arrears of pay 欠付薪酬
WG3 .qLH% arrears of revenue 逾期未收税款；逾期未收的帐项
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[+_T{ articles of association 组织章程；组织细则；组织章程细则
xr-v"- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1FmVx ascertainment of profit 确定利润
Cg&cz]*q| "Asia Clear" “亚洲结算系统”
WhR'MkfL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ca8.8uHY\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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,? Asian Development Fund [ADF] 亚洲发展基金
!:Clzlg Asian dollar bond 亚洲美元债券
Q
GDfX _
Asian dollar market 亚洲美元市场
kM/;R)3t4/ Asian dollar rate 亚洲美元利率
;923^*\:F{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B!z5P" C(~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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[n# asked price 沽盘；喊价；索价；卖方报价
F#Xzh Ds assessable income 应评税入息
|HB assessable loss 应评税亏损
8Wyv!tL assessable profit 应评税利润
I;Bci m; assessable value 应评税值
\}mn"y assessed profit 估定利润
#me'1/z assessed value 经评估价值
p*(]8pDC assessment 评税；评定；估价；评税单
?TVR{e: assessment number 评税编号；估价编号
`?:X-dh_ assessment of additional tax 补加税评税
w97B )Kn6 assessment of performance 业绩评估；实绩评价
7 {#^ zr Assessor 评税主任
Tof H =d asset price bubbles 资产价格泡沫
"WHt9 yZ asset-backed securities 具资产保证的证券
Zw"K69A) assets accretion 资产增值
yTL<S ' assets and liabilities 资产与负债
NKb,>TO assets betterment statement 资产递增表；资产改进表
?]u=5gqUU assets lending 实物放款；有抵押贷款
{H% 1sI assets of the company passing on the death 死者去世时转移的公司资产
;]Bkw6 o assets pledged as security for liabilities 用作负债抵押的资产
Kzgn h gc assets portfolio 资产投资组合
Smlf9h & assets price 资产价格
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assets quality 资产质素
*^P$^lm?S assets realization 资产变现
t.WWahNyY assets refinancing arrangement 资产再集资安排
w"K; e (S assets securitization 资产证券化
h ?%]uFJC assets situated outside Hong Kong 在香港以外地方的资产
xiG_l-2l assets stripping 削减资产；拆卖资产
DG"Z: ^`* assets value 资产值
\Lu] %} assignee 承让人
tB7g.)yZb assignment 转让；转让书；转让契
x(/{]$h assignment of interest 权益转让
iSxuor ^; assignment of letters patent and trade mark 专利证书及商标转让
|cUBS)[)X assignment of property 物业转让；物业转让书
iZ-"l3) D assignment right 转让权
:IlJQ{=W assignor 转让人
'VTLp.~G~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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,v.z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<:U P associate member 附属会员
<v =T31aS associated body corporate 相联法人团体
X6Hd%}*mN associated company 相联公司；联属公司
_lj&}>l associated corporation 相联法团
:Pf2oQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&*wc` U 公认会计师公会〔英国〕
Da"GYEC Association of Futures Exchange Brokers 香港期货经纪协会
+_LWN8F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<i!7f26r association of underwriters 承保人组织
CA{(x(W\: assumption of control 接管
COf>H0^%Q assurance 担保；保险；转易；转易书
.IJgkP)!] assurance of interest 权益的转易
Td6"o&0A! at 19XX price 按一九ＸＸ年价格计算
Fz4g:8qdA at a discount 按赔价计算；按贴水价格计算；打折扣
KcQe1mT!+ at a premium 按溢价计算；按升水价格计算
K-b'jP\ at call 通知付款；按通知
Pe_FW8e#J at constant market price 按固定市价计算
'u{DFMB-A at constant price 按固定价格计算
x<%V&<z1g at cost 按成本计算
Lk~aM bw# at current market price 按当时市价计算；按现时市价计算
_Q1[t9P" at current price 按当时价格计算；按现时价格计算
MKN],l
N at factor cost 按要素成本计算；按生产要素成本计算
9xm' 0 ' at money-of-the-day price 按付款当日价格计算
$pg1Av7l at or better 按指定或较佳价位〔买卖指令〕
@(m Xi K at par 按面值计算；平价
`<:D.9vO " at sight 见票即付
5<y pK`Kq at the close 按收市盘
I 6E!$ } at the opening 按开市盘
!D UC#)F attestation 见证；见证条款
zn@yt%PCV at-the-money option 平价期权
+ (|6Wv attorney 受权人；受托代表人
JxM[LvVi attornment 新拥有人承认书
cc ^ [ u+ attributable profit 可归属利润
y=)xo7 ( attributable share value 可归属股份价值
9G@
J#vsqr Auckland Stock Exchange 奥克兰证券交易所
z_LN*u
auction 拍卖
& _N$S2 auctioneer 拍卖商
b\O%gg\p%! audit 审计；核数
i>`!W|=_ Audit Commission 审计署
psZA O,p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3'zm)SXJ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
9As K=/Buf audit review 帐目审查
:"oQ _bLT Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*To 5\| audited account 审计帐目；经审计的帐目
h#>%\Pvt; audited annual account 经审计的周年帐目
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` ?s audited balance sheet 经审计的资产负债表
Y([YDn auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
d]*a:>58 auditor's report 核数师报告；审计师报告
ZRd,V ~iz Aussie bond 澳元债券
V@"Y"}4n4 austerity budget 紧缩预算
Z1gZn)7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=7U_ jDME Australia All Ordinaries Index 澳洲所有普通股票指数
oHbG -p Australian Dollar [AUD] 澳元
FX#fh 2 Australian Options Market 澳大利亚期权市场
#AJo75E% Australian Securities Commission 澳洲证券事务监察委员会
Uxyj\p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*=X$j~#X Australian Stock Exchange 澳大利亚证券交易所
i;XkH4E:) Austrian Schilling [ATS] 奥地利先令
yfd$T}WW6 authentication 认证；鉴证
QIMoe'p authority to purchase 委托购买证；委购书
&~ xzp^& authorization 认可；核准；授权；授权书
Tl9; KE| authorization by direction 指示授权
fv",4L authorization by instruction 指令授权
`IQ76Xl authorization by warrant 令状授权
:sY pZX1 authorization of unit trust 单位信托的认可
XJ`!d\WL/! authorized agent 指定代理人
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v~?Vd( authorized capital 法定资本
8sG0HI$f+ authorized clerk 出市员
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5mW authorized dealer 认可交易商
6?3f+=e"~! authorized financial institution 认可财务机构
jxU z-U- authorized fund 认可基金
l?N|Gj;ZFZ authorized fund house 获授权的基金公司；认可基金公司
7jZ=+2 authorized institution 认可机构
zNs8yMnFr authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s]"NqwIPK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-Pr1 r authorized insurer 获授权保险人；获认可承保人
K; +w'/{ authorized investment 特准投资项目
Ae0jfTv authorized person 获授权人
mQ@A3/= ` authorized representative 获授权代表
,y+}0q-Ou authorized share capital 法定股本
b5MCOW1+ automated quotation system 自动报价系统
/Y>$w$S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!4(X9}a 自动交易系统〔香港期货交易所有限公司〕
4[ 7) $ automatic adjustment mechanism 自动调整机制
K6=i\ automatic adjustment system 自动调整系统
<=D\Ckmb Automatic Clearing House 自动票据交换所
5)rMoYn25 automatic exchange rates accumulation system 自动化汇率累集系统
s5DEuu>g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V4PV@{G automatic teller machine [ATM] 自动柜员机
v^=Po6S[{+ autopay 自动转帐
[LQD]# available assets 可用资产
g.3a5#t available fiscal reserve 现存财政储备
FSs<A@ available profit 可用利润
D[7+xAwS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)NoNgU\7! average 平均；平均数；海损
(W~')A"hC' average basic salary 平均基本薪金
\D9 J!K82 average consumer expenditure 平均消费开支；一般消费开支
oM&}akPE average cost 平均成本
B J0P1vh6M average cost of land production 增辟土地平均成本
}'y=JV>l average daily turnover 平均每日成交额
q;^Q1[Ari average daily wage rate 平均每日工资率
W_%p'8, average expenditure pattern 平均开支模式
8+>r!)Q+ average growth rate 平均增长率
5u<F0$qHc average net fixed assets 固定资产平均净值
I,*zZNv Ri average of relatives 相对价格平均数
atW=xn average price 平均价格
UkE fuH average propensity to consume 平均消费倾向；一般消费倾向
zJH#J=O average propensity to save 平均储蓄倾向；一般储蓄倾向
B~[QmK average rate 平均率
]Cfjs33H average revenue 平均收入；平均收益
6z6\-45 average stock 平均库存；平均存货
5@Y rtZI average yearly rent 平均年租
}, < dGmkx avoidance of double taxation 避免双重课税
@2Lp I*]C avoidance of tax 避税
