A:
CW/L(RQ A share Ａ股；甲类股份
V3a6QcG abatement of tax 减税；减扣免税额
Bx$?*y&f!v ABN AMRO Bank N.V. 荷兰银行
UM]3MS:[ above-the-line expenditure 线上项目支出；经常预算支出
TGPZUyi3!= above-the-line receipt 线上项目收入；经常预算收入
mV4gw'.;7 ABSA Asia Limited 南非联合亚洲有限公司
D~M R)z_p~ absolute change 绝对数值变更
T:|p[Xbo absolute expenditure 实际开支
KQw>6) absolute guideline figure 绝对准则数字
S0r+Y0J]< absolute interest 绝对权益
R>;&4Sjr absolute order of discharge 绝对破产解除令
e:.?T \ absolute profit margin 绝对利润幅度
pm:- E(3# absolute value 实值；绝对值
E_Y!in
70 absolutely vested interest 绝对既得权益
Bm%|WQK absorbed cost 已吸收成本；已分摊成本
lq, ]E/<& absorption 吸收；分摊；合并
r{S DJa absorption rate 吸收率；摊配率；分摊率
8 7!m l ACB Finance Limited 亚洲商业财务有限公司
l7 @cov acceptable form of reciprocity 合理的互惠条件
8]1,E E< acceptable rate 适当利率；适当汇率
Ss\?SEq acceptance agreement 承兑协议
'Yc^9;C( acceptance for honour 参加承兑
hH%fWB2( acceptor 承兑人；接受人；受票人
p1 HbD`ST acceptor for honour 参加承兑人
>dD$GD{ accident insurance 意外保险
cN&:V2, Accident Insurance Association of Hong Kong 香港意外保险公会
C|3cQ{ accident insurance scheme 意外保险计划
ZBN,%P!P0 accident year basis 意外年度基准
+Kg }R5 + accommodation 通融；贷款
BD86t[$ {W accommodation bill 通融票据；空头票据
asLrXG GyT accommodation party 汇票代发人
`s Pk:cNz~ account balance 帐户余额；帐户结余
b7T;6\[m account book 帐簿
du#f_|xG account collected in advance 预收款项
Rr[Wka9[ account current book 往来帐簿
<63TN `B account of after-acquired property 事后取得的财产报告
aD_7^ 8> account of defaulter 拖欠帐目
a1%}E e account payable 应付帐款
wrX n|aV account payee only [A/C payee only] 只可转帐；存入收款人帐户
} _^ vvu account receivable 应收帐款
3#>%_@< account receivable report 应收帐款报表
Qc P U{#6 account statement 结单；帐单；会计财务报表
NP M2qL9&J account title 帐户名称；会计科目
{Ja (+NQ accountant's report 会计师报告
zn_#}}e;G Accountant's Report Rules 会计师报告规则
7-~)/7L accounting and auditing procedure 会计与审计程序；会计与核数程序
~%f$}{ Accounting Arrangements 《会计安排》
k#8`996P accounting basis 会计基础
bw7g L\* accounting by Official Receiver 破产管理署署长呈交的帐目
d&f!\n_~ Accounting Circular 《会计通告》
3?L[ohKH?: accounting class 会计类别
r
) _*MPY accounting date 记帐日期；会计结算日期
{d0-. accounting for money 款项核算
7y)Ar 8!D Accounting Officer 会计主任
fk>{ accounting period 会计报告期；会计期
;c DMcKKIA accounting policy 会计政策；会计方针
2efdJ&eIV accounting practice 会计惯例
I|<]>D -8 accounting principle 会计准则
6PS[OB{3 accounting record 会计记录
U[8F{LX accounting report 会计报告
NuUiW*|`7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YG8)`X qC Accounting Society of China 中国会计学会
,tg(aL accounting statement 会计报表
HJ0;BD.] accounting system 会计制度；会计系统
6 %> 'n? accounting transaction 会计事项；帐务交易
6?C';1 accounting treatment 会计处理
*vEj\ accounting year 会计年度
tns8B accretion 增值；添加
V |}9bNF accrual 应计项目；应累算数目
iSW<7pNq0 accrual basis 应计制；权责发生制
W3\E; C-g0 accrual basis accounting 应计制会计；权责发生制会计
y;<suGl accrue 应累算；应计
.cw)Y#;IG accrued benefit 应累算利益
l(}L-:@A accrued charges 应计费用
V3r)u\ o' accrued cumulative preference share dividend 应累算的累积优先股股息
84WcaH accrued expenses 应累算费用
6-)WXJ@V accrued interest payable 应付利息；应计未付利息
T JZ~Rpq accrued interest receivable 应收利息；应计未收利息
rXE0jTf:a accrued right 累算权益
<p/2 hHfiD accruing profit 应累算的利润
Md~._@`|K accumulated fiscal reserve 累积财政储备
Yh fQ pe accumulated profit 累积利润；滚存溢利
4 dLnX3 v accumulated reserve 累积储备
q5'G]j{,Z accumulation of surplus income 累积收益盈余
37Q8Yf_ acquired assets 既得资产
llWY7u" acquisition 收购；购置；取得
1EC;t1.7 acquisition cost 购置成本
HuU $x ;~ acquisition expenses 购置费用
z\"
.(fIV acquisition of 100% interest 收购全部股权
tY!l}:E[ acquisition of control 取得控制权
' ]+!i a acquisition of fixed assets 购置固定资产
J[hmY= , acquisition of shell “买壳”
'g'RXC}D> acquisition price 收购价
.s!0S-RkC act of God 天灾
jWi~Q o + acting partner 执事合伙人
gTOx|b x active market 买卖活跃的市场；交投畅旺的市场；旺市
m6$&yKQ-=h active partner 积极参与的合伙人
DLqH * U active trading 交投活跃
Vwh ;QJxb actual circulation 实际流通
bDJ!Fc/ actual cost 实际成本
q1x[hv3
pP actual expenditure 实际开支；实际支出
G e]NA]< actual income 实际入息；实际收入；实际收益
tgi%#8ZDpz actual market 现货市场
vR2);ywX actual price 现货价；实际价格
Dc$q0|N=z actual profit 实际利润
Pc< "qy actual quotation 实盘；实际价位；实际报价
:9%e: - actual year basis 按实际年度计算
c ^.^5@ actuals 实货
f5b|,JJ actuarial investigation 精算调查
3!fR'L/i actuarial principle 精算原则
cRD;a?0/6s actuarial report 精算师报告
5dN>Xjpu Actuarial Society of Hong Kong 香港精算学会
dg|x(p# actuarial valuation 精算师估值
~ho,bwJM[T actuary 精算师
C/qKa[mg ad referendum agreement 暂定协议；有待覆核的协定
@f p@1n ad valorem duty 从价税；按值征税
k3@d
= k ad valorem duty system 从价税制
i$@xb_ ad valorem fee 从价费
D6&P9e_5 ad valorem tariff 从价关税
jl(D ;JnF additional allowance 额外免税额
E QU@ ';~8 additional amount for unexpired risk 未过期风险的额外款额
fDplYn# additional assessable profit 补加应评税利润
x$n.\`f0 additional assessment 补加评税
p5vQ.Ni*\- additional commitment 额外承担
q0Q[]|L additional commitment vote 额外承担拨款
"RK"Pn+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3Wbd=^hRvq additional dependent parent allowance 供养父母额外免税额
xR&:]M[Vg additional provision 额外拨款
26nwUNak additional stamp duty 附加印花税
N0kCd Jv additional tax 补加税罚款；补加税款
)j~{P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K{/i2^4 adjudged bankrupt 被裁定破产
8~R.iqLoX adjudicated bankrupt 裁定破产人
*GBV[D[G, adjudication fee 裁定费；评定印花税额手续费；评估契据费
Q[K$f %> adjudication of bankruptcy 裁定破产；宣告破产
1+N'cB!y adjudication of insolvency 裁定无力偿还债务
i7r)9 ^y adjusted actual 经调整的实数；调整后的实数
)$ 9w Kk\F adjusted current assets 经调整的流动资产；调整后的流动资产
<Z 3C&BM adjusted figure 经调整的数字；调整后的数额
D zE^FY adjusted liabilities 经调整的负债；调整后的负债
Y<VX.S2kf adjusted loss 经调整的亏损；调整后的亏损
eaDZ^Z
Er 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
MZ-;'w&Z adjusted profit 经调整的利润；调整后的利润
'l~7u ({u adjusted surplus 经调整的盈余额；调整后的盈余额
Kb<c||2Nh5 adjusted value 经调整的价值；调整后的价值
]1d)jW G
adjustment 调整；修订；理算〔保险〕
_BJ:GDz> adjustment centre 调剂中心
A> upT' adjustment lag 调整过程的时间差距；调整时差
d$bO.t5CLh adjustment mechanism 调整机制
P![ZO6`:W' adjustment of loss 亏损调整
,e;,+w=~E adjustment process 调整过程；调整程序
@S}j=k adjustment range 调整幅度
n/Fxjf0W
administered exchange rate 受管制汇率
)z@
+|A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uKM` umE administration expenses 行政费用
{ S9gOg administration fee 手续费；行政费
,
otXjz administration in bankruptcy 破产管理
Ji9o0Y R administration order 遗产管理令
$fD%18 administrator 管理人；遗产管理人
qg`ae administrator of the estate 遗产管理人
f&^}yqmuE admission of debt 债项承认书
&`n:AR` admission of proof 接纳债权证明
z8}QXXa advance 放贷款项；垫付款项；预支款项；预付款项
\ 9 #f:8Q advance account 暂支帐目；预付款帐户
+[uh);vD`G advance compensation 预付补偿金
1
Vt,5o5 advance from shareholder 股东垫款
>h#juO" advance pending reimbursement 预支以待日后付还
mkyYs[ advanced economy 先进经济体系
lV^:2I/ advancement 预付；预付财产
ej kUNCKQt advances warrant 垫款令
/ZabY advancing 贷出
|g^YD;9s. adverse balance 逆差
*kK +Nvt8s adverse exchange 逆汇
l9eTghLi advertisement addressed to shareholders 在报章刊登的致股东通告
UsU
Ri advice for collection 托收通知书
!w%c= V]tV advice of drawing 提款通知书；汇票通知书
8gE p5 advice of payment 付款通知
H@wjZ;R Advisory Committee [Securities and Futures Commission]
yy8BkG( 谘询委员会〔证券及期货事务监察委员会〕
K\xM%O? Advisory Committee on Diversification 经济多元化谘询委员会
XBCH Jj]k affidavit 誓章；遗产申报誓章
r ^C(|Vx affidavit of no receipt 述明无收款的誓章
iZdl0;16[ affiliate 联号；联营公司；附属公司
x
zF affiliated company 附属公司；联号；联营公司
Y B4
ZI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OQ_< V xz affordability 负担能力
W? 4:sLC#3 African Development Bank [AfDB] 非洲开发银行
Y#V(CIDe after-acquired property 事后取得的财产
9H4"=!AAgD after-hours dealing 市后交易
Hkia&nz'3 after-tax profit 税后盈利；税后利润；税后溢利
UF5_be,D agency agreement 代理协议
5p!{#r6m agency expenses 代理机构的开支
r5hkxk ' agency fee 代理费
DeF`#a0E Agency Law 《代理法》
Mpw] dYM agent 代理人；承销人
WK*tXc_[b agent of company 公司代理人
Y1sK sdV agent's fee 代理人费；经纪费
i7h^L) M aggregate 总计；总数；总体数字
sB *dv06b0 aggregate amount 总款额；总额
R-Lpgi<a" aggregate assets and liabilities 总体资产与负债
F3!@|/<w aggregate at constant price 按固定价格计算的总体数字
#BBDI aggregate demand 总需求
&0Y
|pY
aggregate gross position 总持仓量
a-,*iK{_u aggregate limit 总限额
-YQS\@? aggregate of salaries tax 合计薪俸税
;k#_/c aggregate performance 总体表现；总体业绩
RbxQTM_:M aggregate supply 总体供应
e> 9X aggregate surplus 总盈余
-th.(eAx aggregate total 整体总额
CckfoJ 9 aggregate value 总值；合计价值
Sft
vN- aggregated basis 合计基准
|- \anby< aggregated net chargeable income 合计应课税入息实额
DPW^OgL; aggregation 合并计算；合计；总和
Lc}hjK aggregation of incomes of husband and wife 夫妇入息合并计算
5TuwXz 1v aggregation of property 财产的总和
a9NuYYr,h agio 差价；贴水
^znUf4N1 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》
+0 ukLc@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.{8[o[w
= 《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》
Pz2Q]}(w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~gZ1*8 s` 《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》
[olSgq!3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C XoiA" P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W QVU 82b* agreement for a settlement 授产协议
l
7dm@S agreement for assignment 转让协议
3
I%N4K4 agreement for sale 售卖协议；买卖协议
l{8O'4; agreement for sale and purchase 买卖协议
g]z k` R5 agreement for the payment of interest 支付利息协议
B!quj!A agreement for the repayment of money 还款协议
<`v XyP A6 agreement of reinsurance 再保险协议
RY)x"\D Agricultural Bank of China 中国农业银行
,|\\C 6s air passenger departure tax 飞机乘客离境税
`g 1?Q4h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O_2o/ airport tax 机场税
m2(}$z3e alcohol duty 酒精税
wY\,b*x alienation 让与；让渡；转让
dI7rx+L alimony 生活费；赡养费
ke W7pN? All Ordinaries Index [AOI] 所有普通股指数
r>bgCQ#-n all risks 全险；综合险
#| g h All Sales Record for Stock Market 《股票市场成交报告》
_8 K|2$X Allied Capital Resources Limited 新联财务有限公司
}eZ \~2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o l_\ " allocation letter 拨款信件
!WlL RkwO allocation of fund 分配款项；预留款项
8lqmd1v allocation of profit 利润分配；溢利分配
W!X Buk- allocation warrant 拨款令
3*%+NQIj allotment 分配；配股
Rfv vX$ allotment notice 股份配售通知；配股通知
/[>_Ry, allotment of shares 股份分配
R7z @y o allowable 可获宽免；免税的
N6_1iIM allowable business loss 可扣除的营业亏损
SFuSM/Pf allowable expenses 可扣税的支出
-t<1A8% allowance 免税额；津贴；备抵；准备金
(Lz|o!> allowance for debts 债项的免税额
Q-R?y+| x allowance for depreciation by wear and tear 耗损折旧免税额
J7 {D6@yLS allowance for funeral expenses 殡殓费的免税额
o+}1M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w0$+ v / allowance for repairs and outgoings 修葺及支出方面的免税额
Gb[J3:. allowance to debtor 给债务人的津贴
Wy6a4oY alteration of capital 资本更改
4`o KvL9 alternate trustee 候补受托人
gk8 v{'0Er amalgamation 合并
7vPG b :y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\+U;$.)3 ambit of charges 征税范围；收费范围
#Cs/.(< amended valuation 经修订的估值
c%b|+4
}x American Commodities Exchange 美国商品交易所
7],y(:[=v American Express Bank Limited 美国运通银行
:f7!? ^;y> American Stock Exchange 美国证券交易所
.7Qqs=Au amortization 摊销
RJDk7{( amount due from banks 存放银行同业的款项
A-myY30 amount due from banks abroad 存放海外银行同业的款项
$d-yG553 amount due from holding companies 控股公司欠款
v?3xWXX, amount due from local banks 存放本港银行同业的款项
o\Fv~^ amount due to banks 银行同业的存款
W4nn)qBrh amount due to banks abroad 海外银行同业的存款
,s}&|+
'" amount due to holding companies 控股公司存款
uIn I{> amount due to local banks 本港银行同业的存款
M{)eA< 6 amount due to outport banks 外埠银行同业的存款
A\7sP = amount for note issue 发行纸币的款额
_f> )G3p amount of bond 担保契据的款额
QRl+ 7V amount of consideration 代价款额
d?YSVmG amount of contribution 供款数额
K9ih(fh) amount of indebtedness 负债款额
dQp>z %L) amount of principal of the loan 贷款本金额
vzSjfv amount of rates chargeable 应征差饷数额
>^#Li wm amount of share capital 股本额
YT[=o}jS amount of sums assured 承保款额
^o q|^O amount of variation 变动幅度
L?8OWLjRy amount of vote 拨款数额
DTi^* Wj amount payable 应付款额
vYLsp Z;S amount receivable 应收款额
w0sy@OF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9 '|k@i: analysis 分析
oGeV!hD ancillary risk 附属风险
l&W :t9o annual account 周年帐目；周年帐目报表；年度决算；年结
,:-^O # annual accounting date 年结日期
}>,%El/ annual allowance 每年免税额；年积金；年度津贴；年津
u0? TMy.% annual balance 年度余额
J z&dC annual disposable income 每年可动用收入
0%\fm W j annual estimates 周年预算
}4c$_ annual fee 年费
0? I annual general meeting 周年大会
cyjgi /Z annual growth rate 年增率；每年增长率
+W-b3R:1> annual long-term supplement 长期个案每年补助金
EX W?)_pg annual pensionable emolument 可供计算退休金的年薪
J-
l[dC annual report 年报
g? j^d: Annual Report on the Consumer Price Index 《消费物价指数年报》
l)DcwkIG annual return 周年报表；周年申报表；每年报税表格
6oq^ n
s- Annual Return Rules 《周年报表规则》
"J}B
lB annual review of consumer prices 每年消费物价回顾
7uv"# m q annual roll-forward basis 逐年延展方式
wax^iL! annual salary 年薪
@LU[po1I annual statement 年度报表；年度决算表
~Lu,jLKL=[ 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
e+2lus,u6t annuitant 年金受益人
^Nav8dma annuity 年金
R*ex!u60M annuity contract 年金合约
I(j{D >v annuity on human life 人寿年金
l.}gWN9- antecedent debt 先前的债项
?"}U?m= ante-dated cheque 倒填日期支票
0,__{? ! anticipated expenditure 预期开支
v )2yR~J anticipated net profit 预期纯利
{JKG-0)z? anticipated revenue 预期收入
oOXJ7 |n anti-inflation measure 反通货膨胀措施
@ K2N cb7 anti-inflationary stance 反通货膨胀立场
/<O9^hA| apparent deficit 表面赤字
!#ol G}#[ apparent financial solvency 表面偿债能力
GV9pet89yu apparent partner 表面合伙人
[ >j.x 2= application for personal assessment 个人入息课税申请书
bgInIe application of fund 资金应用
Ia ^/^> application to release as liquidator and to destruct the books of accounts and documents
)J[Ady^5 申请免除清盘人职务及毁灭帐簿与文件
%$_?%X0=t appointed actuary 委任精算师
vKk vB;F41 appointed auditor 委任核数师；委任审计师
[c=![ *}/ appointed trustee 委任的受托人
r|3 u]rt appointer 委任人
bhZ5-wo4% apportioned pro rata 按比例分摊
( Y mIui> apportionment 分配；分摊
vL "n oLs Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<`A!9+ apportionment formula 分摊方程式
* _,yK-et apportionment of estate duty 遗产税的分摊
dftX$TS appraisal 估价；评估
`\BBdQ#bH appreciable growth 可观增长
6p,}?6^ appreciable impact 显着影响
Fk`6
q appreciable increase 可观增长
:}v:=c k appreciation 增值；升值
c Ct5m appreciation against other currencies 相对其他货币升值
"(+aWvb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Gs qO^SV appreciation tax 增值税
$VxuaOTyVZ appropriation 拨款；拨用；拨付
] HG> O g appropriation account 拨款帐目
MAc/ T.[ Appropriation Bill 拨款法案
~~ty9;KYL appropriation-in-aid system 补助拨款办法
^M1O ) approved assets 核准资产
xk aed approved basket stock 认可一篮子证券
7tY~8gQel approved budget 核准预算
L#_QrR6Sny approved charitable donation 认可慈善捐款
<%`z:G3 approved charitable institution 认可慈善机构
P[ Vf$ q< approved currency 核准货币；认可货币
7 :u+-U approved estimates 核准预算
yN}< l% approved estimates of expenditure 核准开支预算
Z>'hNj)ju approved overseas insurer 核准海外保险人
MB.LHIo approved overseas trust company 核准海外信托公司
z7*mT}Q approved pooled investment fund 核准汇集投资基金
\]L h a approved provident fund scheme 认可公积金计划
,#.^2O9-^ approved provision 核准拨款
&v r0{]V^ approved redeemable share 核准可赎回股份
rN {5^+w approved regional stock 认可地区性证券
`z cpaE.@ approved retirement scheme 认可退休金计划
& #]||T- approved subordinated loan 核准附属贷款
34vH+,!u arbitrage 套戥；套汇；套利
-r{]9v2j arbitrageur 套戥者；套汇者
lWU? R arbitrary amount 临时款项
XToYtdt 2 arrangement 措施；安排；协定
<,nd]a arrears 欠款
7^h*rL9 arrears of pay 欠付薪酬
D4+ OWbf6 arrears of revenue 逾期未收税款；逾期未收的帐项
[rhK2fr:i articles of association 组织章程；组织细则；组织章程细则
vRO`hG H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
V4%7Xj ascertainment of profit 确定利润
4-xg+*() "Asia Clear" “亚洲结算系统”
C z4l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r*ry8QA
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OgyHX>} bH Asian Development Fund [ADF] 亚洲发展基金
D_I_=0qNd Asian dollar bond 亚洲美元债券
8 GT{vW9 Asian dollar market 亚洲美元市场
7I6& *I Asian dollar rate 亚洲美元利率
pkA(\0E8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
& =vi]z:[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bEzy KrN\ asked price 沽盘；喊价；索价；卖方报价
9kU|?JE assessable income 应评税入息
js=w!q0)9 assessable loss 应评税亏损
ns8I_H assessable profit 应评税利润
r P&.`m88n assessable value 应评税值
N5fMMi(O assessed profit 估定利润
oVnHbvP1X assessed value 经评估价值
d[KG0E5` assessment 评税；评定；估价；评税单
[i N}W5
m assessment number 评税编号；估价编号
k5GJrK+ assessment of additional tax 补加税评税
eN
I6V/\` assessment of performance 业绩评估；实绩评价
uacVF[9|W Assessor 评税主任
, @6_sl asset price bubbles 资产价格泡沫
,tOc+3Qz$ asset-backed securities 具资产保证的证券
^(yU)k3pu assets accretion 资产增值
mINir- assets and liabilities 资产与负债
9=MxuBl assets betterment statement 资产递增表；资产改进表
y8O<_VOO}" assets lending 实物放款；有抵押贷款
a 1pa#WC assets of the company passing on the death 死者去世时转移的公司资产
}Xy<F?Mh assets pledged as security for liabilities 用作负债抵押的资产
EXbhyg assets portfolio 资产投资组合
q^kOyA . assets price 资产价格
fYZ)5xnj assets quality 资产质素
e_CgZ assets realization 资产变现
y+a]?`2 assets refinancing arrangement 资产再集资安排
;jpsH?3g assets securitization 资产证券化
KZTT2KsYl assets situated outside Hong Kong 在香港以外地方的资产
SNf*2~uq) assets stripping 削减资产；拆卖资产
lA7\c# assets value 资产值
\RyW#[( assignee 承让人
Q W}N,j$ assignment 转让；转让书；转让契
'd=B{ 7k@ assignment of interest 权益转让
&r !* Y& assignment of letters patent and trade mark 专利证书及商标转让
'${xZrzmt assignment of property 物业转让；物业转让书
D& #ph%U,P assignment right 转让权
^T/d34A;SP assignor 转让人
w#`E;fN' associate 有联系的人；有关连人士；相联者；合伙人；联系人
{3=]cLtt Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IH '&W associate member 附属会员
9mH/xP:y associated body corporate 相联法人团体
\P0>TWE associated company 相联公司；联属公司
M&K'5G)7 associated corporation 相联法团
PaYsn *{}) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5J8U] :Y) 公认会计师公会〔英国〕
Qa=v }d-O Association of Futures Exchange Brokers 香港期货经纪协会
*H,vqs\}y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
veh?oJi@ association of underwriters 承保人组织
*4F6U assumption of control 接管
;3WVrYe assurance 担保；保险；转易；转易书
8;]U:tv assurance of interest 权益的转易
p_2-(n@ at 19XX price 按一九ＸＸ年价格计算
3)+}2 at a discount 按赔价计算；按贴水价格计算；打折扣
(y!< ^ Q at a premium 按溢价计算；按升水价格计算
ue{0X\[P< at call 通知付款；按通知
r% ~/y at constant market price 按固定市价计算
(Y%pk76d at constant price 按固定价格计算
Zb=H \#T at cost 按成本计算
pElAY3 at current market price 按当时市价计算；按现时市价计算
Of GMeN6 at current price 按当时价格计算；按现时价格计算
p+ bT{: at factor cost 按要素成本计算；按生产要素成本计算
=h9&`iwiu at money-of-the-day price 按付款当日价格计算
ns,qj} # at or better 按指定或较佳价位〔买卖指令〕
=E''$b?Em at par 按面值计算；平价
aI :G(C?jm at sight 见票即付
H[&X${ap at the close 按收市盘
vEIDf { at the opening 按开市盘
ACcxQK} attestation 见证；见证条款
V/ }g' _E at-the-money option 平价期权
z<c@<M=Q* attorney 受权人；受托代表人
fB3W} dr attornment 新拥有人承认书
48 `k"Uy attributable profit 可归属利润
6{p] cr attributable share value 可归属股份价值
c 31k%/. Auckland Stock Exchange 奥克兰证券交易所
m#a0H H auction 拍卖
z tLP {q# auctioneer 拍卖商
4=E9$.3a audit 审计；核数
SiyZq " Audit Commission 审计署
'XHKhpm< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ufnjh Hu 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
w(KB=lA2 audit review 帐目审查
WS?"OTH.^\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H jm audited account 审计帐目；经审计的帐目
MxO0# audited annual account 经审计的周年帐目
y Bwg Ln audited balance sheet 经审计的资产负债表
Td !7Rx
_ auditor 核数师；核数主任；审计师
VMZ"i1r P auditor's certificate 核数师证明书；审计师证明书
as?~N/} auditor's report 核数师报告；审计师报告
syYe0~ Aussie bond 澳元债券
Ht Z3n"2 austerity budget 紧缩预算
G 'sEbw'[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s<t*g]0 `/ Australia All Ordinaries Index 澳洲所有普通股票指数
AF}6O(C~ Australian Dollar [AUD] 澳元
!Z* 2X
^ Australian Options Market 澳大利亚期权市场
~;A36M-[. Australian Securities Commission 澳洲证券事务监察委员会
vf+GC*f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kF lq@['U Australian Stock Exchange 澳大利亚证券交易所
[80L|?, * Austrian Schilling [ATS] 奥地利先令
E6
2{sA^ authentication 认证；鉴证
1 \_S1ZS authority to purchase 委托购买证；委购书
t_PAXj authorization 认可；核准；授权；授权书
y JJNr]oq authorization by direction 指示授权
|Y6+Y{|\ authorization by instruction 指令授权
* 0GR
} k authorization by warrant 令状授权
VYb6#sl authorization of unit trust 单位信托的认可
-_@3!X1~i+ authorized agent 指定代理人
Q$NT >d6Q authorized capital 法定资本
G/:;Qig authorized clerk 出市员
[h>RO55e authorized dealer 认可交易商
V]V~q ]
authorized financial institution 认可财务机构
a.r+>44 M authorized fund 认可基金
~hSr06IY authorized fund house 获授权的基金公司；认可基金公司
ep- ~;? authorized institution 认可机构
I'M,p <B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n9}3>~ll authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;-: Nw6 E authorized insurer 获授权保险人；获认可承保人
8R;)WlLu= authorized investment 特准投资项目
:qbbo~U authorized person 获授权人
H +O7+=& authorized representative 获授权代表
A3VXh^y+ authorized share capital 法定股本
$y\ \ ?
automated quotation system 自动报价系统
cg-\|H1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z9MT,
" 自动交易系统〔香港期货交易所有限公司〕
J_]B,'
6 automatic adjustment mechanism 自动调整机制
[J'O5" T automatic adjustment system 自动调整系统
dVh* a Automatic Clearing House 自动票据交换所
h7iI=[_V automatic exchange rates accumulation system 自动化汇率累集系统
%.
=B=* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Gm 0&y automatic teller machine [ATM] 自动柜员机
#Ont1>T,G autopay 自动转帐
6 tC0F= available assets 可用资产
y6 bl&_ available fiscal reserve 现存财政储备
/T53"+7:0 available profit 可用利润
{=5Wi | Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e_Ue9c.} average 平均；平均数；海损
8cV3VapF average basic salary 平均基本薪金
Flrpk `4 average consumer expenditure 平均消费开支；一般消费开支
H B}!Lf#*P average cost 平均成本
.""?k[f5Q average cost of land production 增辟土地平均成本
$wgHa Sni average daily turnover 平均每日成交额
Sz .sX w; average daily wage rate 平均每日工资率
8Z{e/wnVF average expenditure pattern 平均开支模式
uTgvMkO average growth rate 平均增长率
MCBZq\c average net fixed assets 固定资产平均净值
D p)5u@I average of relatives 相对价格平均数
o(= \FNe average price 平均价格
%s }c #n)N average propensity to consume 平均消费倾向；一般消费倾向
%|&Wc pQR average propensity to save 平均储蓄倾向；一般储蓄倾向
]m _<lRye average rate 平均率
,P&.qg i=( average revenue 平均收入；平均收益
5 *8 V4ca average stock 平均库存；平均存货
owz 6j: average yearly rent 平均年租
z?NMQ8l|:6 avoidance of double taxation 避免双重课税
9A@/5Z:v5W avoidance of tax 避税
