A:
ryqu2>(
A share Ａ股；甲类股份
hj{)6dBX% abatement of tax 减税；减扣免税额
M+ %qVwp ABN AMRO Bank N.V. 荷兰银行
1 ^30]2'_ above-the-line expenditure 线上项目支出；经常预算支出
s3 fQGbU above-the-line receipt 线上项目收入；经常预算收入
YT,yR V9# ABSA Asia Limited 南非联合亚洲有限公司
*rB@[ (/ absolute change 绝对数值变更
1K(mdL{m5 absolute expenditure 实际开支
PF#<CF$ = absolute guideline figure 绝对准则数字
P1)87P absolute interest 绝对权益
`P <#kt absolute order of discharge 绝对破产解除令
IusZY B absolute profit margin 绝对利润幅度
:*^aSPlV absolute value 实值；绝对值
A%x0'?GU absolutely vested interest 绝对既得权益
eI-SWwmv/u absorbed cost 已吸收成本；已分摊成本
#f%fY%5q absorption 吸收；分摊；合并
mwsdl^c absorption rate 吸收率；摊配率；分摊率
947;6a%$ ACB Finance Limited 亚洲商业财务有限公司
vif)g6, acceptable form of reciprocity 合理的互惠条件
Bsha)< acceptable rate 适当利率；适当汇率
@/: 7G. acceptance agreement 承兑协议
/t ! 5||G acceptance for honour 参加承兑
/^v!B`A @ acceptor 承兑人；接受人；受票人
unKl5A[h acceptor for honour 参加承兑人
!\'H{,G accident insurance 意外保险
:{VXDT" Accident Insurance Association of Hong Kong 香港意外保险公会
pvb&vtp accident insurance scheme 意外保险计划
l<+PA$+}} accident year basis 意外年度基准
%nG>3.% accommodation 通融；贷款
,k*%=TF7N accommodation bill 通融票据；空头票据
#) @#Qd accommodation party 汇票代发人
ZJm$7T)V account balance 帐户余额；帐户结余
$ M/1pZ account book 帐簿
wLb:FB2 account collected in advance 预收款项
4jGN:*kZ account current book 往来帐簿
t0r0{: account of after-acquired property 事后取得的财产报告
_l1"X ^Aa account of defaulter 拖欠帐目
g-B{K "z account payable 应付帐款
g^x=y account payee only [A/C payee only] 只可转帐；存入收款人帐户
C`.eJF account receivable 应收帐款
G e5Yz.Q v account receivable report 应收帐款报表
l)~ U8 account statement 结单；帐单；会计财务报表
lw99{y3<< account title 帐户名称；会计科目
E'98JZ5ga accountant's report 会计师报告
(y~%6o 6 Accountant's Report Rules 会计师报告规则
:U=3*f.{ accounting and auditing procedure 会计与审计程序；会计与核数程序
`'>~(8&zE Accounting Arrangements 《会计安排》
R
eb.x_ accounting basis 会计基础
Q1ayd$W@< accounting by Official Receiver 破产管理署署长呈交的帐目
<mj/P|P@ Accounting Circular 《会计通告》
}q'IY :r accounting class 会计类别
U OGjil{. accounting date 记帐日期；会计结算日期
v*FbvrY accounting for money 款项核算
[@JK|50|K Accounting Officer 会计主任
+ u*Pi accounting period 会计报告期；会计期
;#S]mso1 accounting policy 会计政策；会计方针
/xcXd+k] accounting practice 会计惯例
t;/uRN*. accounting principle 会计准则
<m\<yZ2aa accounting record 会计记录
mBb3Ta accounting report 会计报告
nRu %0Op Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~WORC\kCW Accounting Society of China 中国会计学会
A zS u_ accounting statement 会计报表
5k9
vY W5k accounting system 会计制度；会计系统
%NJ0 Y(:9( accounting transaction 会计事项；帐务交易
G-|c%g!ejf accounting treatment 会计处理
GAZRQ accounting year 会计年度
4;3Vc% accretion 增值；添加
(5,x5l]-N accrual 应计项目；应累算数目
(6NDY5h~=n accrual basis 应计制；权责发生制
S'W,AkT accrual basis accounting 应计制会计；权责发生制会计
d *VvQU8C accrue 应累算；应计
IR $d?\O3 accrued benefit 应累算利益
N)Q.P'`N accrued charges 应计费用
g5"I{ol5T~ accrued cumulative preference share dividend 应累算的累积优先股股息
')~V=F accrued expenses 应累算费用
t'0&n3 accrued interest payable 应付利息；应计未付利息
w 4CcdpR accrued interest receivable 应收利息；应计未收利息
BDzAmrO< accrued right 累算权益
=S\^ j" accruing profit 应累算的利润
8F[ ;ma>Z8 accumulated fiscal reserve 累积财政储备
'+Z Jf&Ox accumulated profit 累积利润；滚存溢利
Ge=^q. accumulated reserve 累积储备
Rm}5AJ accumulation of surplus income 累积收益盈余
);_ /0: acquired assets 既得资产
oU @! R acquisition 收购；购置；取得
U<Qi`uoj! acquisition cost 购置成本
+N7<[hE; acquisition expenses 购置费用
lJ]QAO acquisition of 100% interest 收购全部股权
tm1&OY acquisition of control 取得控制权
u\=
05N6G acquisition of fixed assets 购置固定资产
Otx>S' 5 acquisition of shell “买壳”
KdYR?rY acquisition price 收购价
& 0\:MJ c act of God 天灾
.VNz ( s acting partner 执事合伙人
SZLugyZ2Y active market 买卖活跃的市场；交投畅旺的市场；旺市
::'Y07 active partner 积极参与的合伙人
zPybP E8 active trading 交投活跃
j ~V $q/7S actual circulation 实际流通
l2 YClK actual cost 实际成本
@mv
G=: k actual expenditure 实际开支；实际支出
kksffzG actual income 实际入息；实际收入；实际收益
[! wJIy?, actual market 现货市场
/ kK!xe actual price 现货价；实际价格
q~5zv4NX actual profit 实际利润
bZ:+q1
D actual quotation 实盘；实际价位；实际报价
*PV7 s actual year basis 按实际年度计算
(V&d:tW actuals 实货
9}a$0H
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]\A=[ T^ actuarial principle 精算原则
zVf79UrK actuarial report 精算师报告
S]|sK Y Actuarial Society of Hong Kong 香港精算学会
rc<Ix actuarial valuation 精算师估值
)8rF'pxI actuary 精算师
tKc C { ad referendum agreement 暂定协议；有待覆核的协定
}CMGK{ ad valorem duty 从价税；按值征税
ZzTkEz > ad valorem duty system 从价税制
zh0T3U0D ad valorem fee 从价费
>o{JG(Rn ad valorem tariff 从价关税
4e .19H9 additional allowance 额外免税额
E`(=n(Qu additional amount for unexpired risk 未过期风险的额外款额
KS$"Re$ additional assessable profit 补加应评税利润
_?cum ~A@ additional assessment 补加评税
; |oft-y additional commitment 额外承担
QdcuV\B} additional commitment vote 额外承担拨款
q+oc^FD?@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8! !h6dQgI additional dependent parent allowance 供养父母额外免税额
42tZBz& additional provision 额外拨款
v qQ )Pu?T additional stamp duty 附加印花税
rC!"< additional tax 补加税罚款；补加税款
iu*&Jz)D> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=[!(s/+>L adjudged bankrupt 被裁定破产
vzbGL ap# adjudicated bankrupt 裁定破产人
M |h B[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
U{Oo @ztT adjudication of bankruptcy 裁定破产；宣告破产
YEaT_zWG0 adjudication of insolvency 裁定无力偿还债务
60$;Q,]o adjusted actual 经调整的实数；调整后的实数
_h \L6. adjusted current assets 经调整的流动资产；调整后的流动资产
&Wb"/Hn2 adjusted figure 经调整的数字；调整后的数额
"u^vBd[} adjusted liabilities 经调整的负债；调整后的负债
.U@u | adjusted loss 经调整的亏损；调整后的亏损
~$C<^?"b 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
Gos # =H adjusted profit 经调整的利润；调整后的利润
Y@#N_]oXj adjusted surplus 经调整的盈余额；调整后的盈余额
trrK6(p adjusted value 经调整的价值；调整后的价值
z_lKq}^~6 adjustment 调整；修订；理算〔保险〕
*s" OqTM]x adjustment centre 调剂中心
ABe25Su s adjustment lag 调整过程的时间差距；调整时差
IzUpk wN adjustment mechanism 调整机制
f.^|2T I1g adjustment of loss 亏损调整
73 .+0x adjustment process 调整过程；调整程序
Sew*0S( adjustment range 调整幅度
GH-F qz administered exchange rate 受管制汇率
P7,g^:$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Br}@Vv q@ administration expenses 行政费用
ENr#3+m$; administration fee 手续费；行政费
#\}FQl6 administration in bankruptcy 破产管理
o3|4PAA/ administration order 遗产管理令
PH:5 administrator 管理人；遗产管理人
#X %!7tU6 administrator of the estate 遗产管理人
Hd\ oV^ >
admission of debt 债项承认书
qwJp &6 admission of proof 接纳债权证明
UjoA$A!Od; advance 放贷款项；垫付款项；预支款项；预付款项
3<M yb advance account 暂支帐目；预付款帐户
(7b9irL&cn advance compensation 预付补偿金
G'}N ?8s1 advance from shareholder 股东垫款
dL 'oKh, advance pending reimbursement 预支以待日后付还
|?{V-L advanced economy 先进经济体系
d_pIB@J advancement 预付；预付财产
X"q[rsB advances warrant 垫款令
/ILd|j(e advancing 贷出
eIF6f&
F adverse balance 逆差
Gds(.]_ adverse exchange 逆汇
[?9 `x-Q advertisement addressed to shareholders 在报章刊登的致股东通告
,lv G5B\0 advice for collection 托收通知书
:2==7u7v? advice of drawing 提款通知书；汇票通知书
uQx/o ^ advice of payment 付款通知
B|"i`{> Advisory Committee [Securities and Futures Commission]
b/R7 Mk1 谘询委员会〔证券及期货事务监察委员会〕
:*|Ua%L_ Advisory Committee on Diversification 经济多元化谘询委员会
.AO-S)wHR affidavit 誓章；遗产申报誓章
m> P\}A^N affidavit of no receipt 述明无收款的誓章
9{Et v w affiliate 联号；联营公司；附属公司
uHZ4
@ w: affiliated company 附属公司；联号；联营公司
6.KEe^[- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]
L#c
<0 affordability 负担能力
% PB {jo African Development Bank [AfDB] 非洲开发银行
P/1YN after-acquired property 事后取得的财产
1|xe'w{ after-hours dealing 市后交易
B'(zhjV after-tax profit 税后盈利；税后利润；税后溢利
=JfwHFHd# agency agreement 代理协议
9oGcbD4* agency expenses 代理机构的开支
ak|
VnNa] agency fee 代理费
XL aD#J Agency Law 《代理法》
~BuB ma_ agent 代理人；承销人
F _R\ agent of company 公司代理人
&@ CUxK agent's fee 代理人费；经纪费
j|Vl\Z&o) aggregate 总计；总数；总体数字
Xy K, aggregate amount 总款额；总额
kw2 yb aggregate assets and liabilities 总体资产与负债
$"|r7n5[ aggregate at constant price 按固定价格计算的总体数字
5m0lk|` aggregate demand 总需求
1~~GF_l? aggregate gross position 总持仓量
a$Ud" aggregate limit 总限额
5j ] !r aggregate of salaries tax 合计薪俸税
pQ0*)}l, aggregate performance 总体表现；总体业绩
U*Y]c ohh aggregate supply 总体供应
2/V%jS[4#y aggregate surplus 总盈余
|T/OOIA=sI aggregate total 整体总额
Zv9JkY=+@ aggregate value 总值；合计价值
9XDSL[[ aggregated basis 合计基准
@M<qz\
[ aggregated net chargeable income 合计应课税入息实额
=6:9y}~ aggregation 合并计算；合计；总和
Ym\<@[3+! aggregation of incomes of husband and wife 夫妇入息合并计算
YzG?K0O% aggregation of property 财产的总和
2[pOGc$ agio 差价；贴水
2>k*9kyp 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》
e_|<tYx >< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
98 5h]KQ 《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》
v .C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"PRHQW 《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》
H{5,
-x Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<2 [vR|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》
obF|;fwPnR agreement for a settlement 授产协议
71AYDO agreement for assignment 转让协议
sP W :[ agreement for sale 售卖协议；买卖协议
uk$MQ v*D agreement for sale and purchase 买卖协议
>M{98NH agreement for the payment of interest 支付利息协议
l]wLQqoO agreement for the repayment of money 还款协议
`Rt w'Uz agreement of reinsurance 再保险协议
F4T!&E%6 Agricultural Bank of China 中国农业银行
N]/cBGy air passenger departure tax 飞机乘客离境税
FqbGT(QB0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sr N7 airport tax 机场税
8g_kZ^<[ alcohol duty 酒精税
^8 ,prxaok alienation 让与；让渡；转让
%a u>D alimony 生活费；赡养费
O-U A2?N@j All Ordinaries Index [AOI] 所有普通股指数
;DnUeE 8 all risks 全险；综合险
vI(LIfe; All Sales Record for Stock Market 《股票市场成交报告》
}2RbX,0l9 Allied Capital Resources Limited 新联财务有限公司
E+XS7':I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LB]3-FsU+ allocation letter 拨款信件
N.z2eo allocation of fund 分配款项；预留款项
l"d XL"h allocation of profit 利润分配；溢利分配
mCg^Y)Q allocation warrant 拨款令
,@;|+C allotment 分配；配股
aLm~.@Q allotment notice 股份配售通知；配股通知
k BC$dW- allotment of shares 股份分配
ySiZ@i4 allowable 可获宽免；免税的
Y(1?uVYW\d allowable business loss 可扣除的营业亏损
&)tv4L& allowable expenses 可扣税的支出
C)yw b 6 allowance 免税额；津贴；备抵；准备金
ZLKbF9lo allowance for debts 债项的免税额
__tA(uA allowance for depreciation by wear and tear 耗损折旧免税额
0Mn |Yb4p allowance for funeral expenses 殡殓费的免税额
r7_%t_O|IL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ue7D'
UZL> allowance for repairs and outgoings 修葺及支出方面的免税额
\Q}Y "oq allowance to debtor 给债务人的津贴
(#>X*~6 alteration of capital 资本更改
Fyw X alternate trustee 候补受托人
O-p`9( _m amalgamation 合并
DN=W2MEfc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=kwz3Wv ambit of charges 征税范围；收费范围
w$iPFZC' amended valuation 经修订的估值
:qj^RcmVPL American Commodities Exchange 美国商品交易所
# =y)Wuo= American Express Bank Limited 美国运通银行
ESoC7d&.K{ American Stock Exchange 美国证券交易所
'Y
,2CN amortization 摊销
hVB(*WA^D amount due from banks 存放银行同业的款项
,Il) t H amount due from banks abroad 存放海外银行同业的款项
Q wG_- amount due from holding companies 控股公司欠款
?nL,Otz amount due from local banks 存放本港银行同业的款项
L58H)V3Pn amount due to banks 银行同业的存款
1QmOUw}yj amount due to banks abroad 海外银行同业的存款
d ]|K%<+( amount due to holding companies 控股公司存款
_>`9]6\& amount due to local banks 本港银行同业的存款
/]J\/Z> amount due to outport banks 外埠银行同业的存款
9@"pR;X@ amount for note issue 发行纸币的款额
;Q vQ fV4 amount of bond 担保契据的款额
T'lycc4~a amount of consideration 代价款额
SOsz=bVx amount of contribution 供款数额
( m! kg amount of indebtedness 负债款额
I*>q7Hsu amount of principal of the loan 贷款本金额
q~aj" GD amount of rates chargeable 应征差饷数额
} L|B@fW amount of share capital 股本额
; (}~m&p amount of sums assured 承保款额
lAo ~w amount of variation 变动幅度
7O|`\&RY R amount of vote 拨款数额
Q
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H;, amount payable 应付款额
f &NX~( amount receivable 应收款额
X)RgXl{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j`@`M*)GB analysis 分析
q!U$\ Q& ancillary risk 附属风险
K>~YO~~ annual account 周年帐目；周年帐目报表；年度决算；年结
+$>aT (q annual accounting date 年结日期
->;2CcpHB annual allowance 每年免税额；年积金；年度津贴；年津
(Ajg LNB annual balance 年度余额
Z VdQ$ annual disposable income 每年可动用收入
gx^!&>eIb# annual estimates 周年预算
w]h8KNt annual fee 年费
&J9 + 5L8 annual general meeting 周年大会
32aI0CT annual growth rate 年增率；每年增长率
Xe: ^<$z annual long-term supplement 长期个案每年补助金
abS~'r14 annual pensionable emolument 可供计算退休金的年薪
d:A '|;'] annual report 年报
2x|F Vp Annual Report on the Consumer Price Index 《消费物价指数年报》
5"b1 :
w@ annual return 周年报表；周年申报表；每年报税表格
cQd?,B3#F Annual Return Rules 《周年报表规则》
*v8daF annual review of consumer prices 每年消费物价回顾
sx u P"4 annual roll-forward basis 逐年延展方式
lq3D!+ m annual salary 年薪
)AcevEHB annual statement 年度报表；年度决算表
WB'1_a Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
rZB='(? annuitant 年金受益人
x.pg3mVd> annuity 年金
J1gnR annuity contract 年金合约
,2FI?}+R annuity on human life 人寿年金
i E;F= Rb antecedent debt 先前的债项
e&!c8\F ante-dated cheque 倒填日期支票
8#,_%<?UVy anticipated expenditure 预期开支
Au)~"N~p? anticipated net profit 预期纯利
^A\ (M%*F anticipated revenue 预期收入
M(\{U"%@? anti-inflation measure 反通货膨胀措施
|XQ_ 4{ anti-inflationary stance 反通货膨胀立场
Pz
D30VA apparent deficit 表面赤字
QAo/d4 apparent financial solvency 表面偿债能力
]3 GO_tL apparent partner 表面合伙人
?9 eiT: 2 application for personal assessment 个人入息课税申请书
/4 K d application of fund 资金应用
tD#) application to release as liquidator and to destruct the books of accounts and documents
#Q=c.AL{ 申请免除清盘人职务及毁灭帐簿与文件
/G]/zlUE appointed actuary 委任精算师
L|(U %$ appointed auditor 委任核数师；委任审计师
S^D@8<6GJ appointed trustee 委任的受托人
<?D I !~ appointer 委任人
4=y&}3om(0 apportioned pro rata 按比例分摊
UB8n,+R apportionment 分配；分摊
_~umE/tz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
An?# B4: apportionment formula 分摊方程式
2Rwd \e.z apportionment of estate duty 遗产税的分摊
`) ],FE*: appraisal 估价；评估
sieC7raO appreciable growth 可观增长
E&t8nlTx appreciable impact 显着影响
:,$"Gk appreciable increase 可观增长
E^{!B]/oP appreciation 增值；升值
sEfT#$ a^8 appreciation against other currencies 相对其他货币升值
Zi\ex\ )5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>y#qn9rV1 appreciation tax 增值税
csJ )Pt?d appropriation 拨款；拨用；拨付
~ W4SFp appropriation account 拨款帐目
s7 :_!Nd@8 Appropriation Bill 拨款法案
y>h9:q| appropriation-in-aid system 补助拨款办法
p NQ7uy approved assets 核准资产
|Go $z3bx approved basket stock 认可一篮子证券
aTH$+ f1?Q approved budget 核准预算
!RwhVaSh approved charitable donation 认可慈善捐款
y.8nzlkE{ approved charitable institution 认可慈善机构
y#`;[! approved currency 核准货币；认可货币
aEa+?6;D approved estimates 核准预算
\=|= (kt) approved estimates of expenditure 核准开支预算
a!u5 }[{ approved overseas insurer 核准海外保险人
W)o*$c u approved overseas trust company 核准海外信托公司
hG<[F@d approved pooled investment fund 核准汇集投资基金
-nUK%a"(D approved provident fund scheme 认可公积金计划
k}}'f A approved provision 核准拨款
CsT&}-C approved redeemable share 核准可赎回股份
8sI$ approved regional stock 认可地区性证券
XMP4YWuVc approved retirement scheme 认可退休金计划
_p9"MU&} approved subordinated loan 核准附属贷款
Xnh&Kyz`v arbitrage 套戥；套汇；套利
^ PJN$BJx arbitrageur 套戥者；套汇者
<|G!Qn?2- arbitrary amount 临时款项
{w"Cr0F, arrangement 措施；安排；协定
}$uwAevP{y arrears 欠款
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Y| 4KB arrears of pay 欠付薪酬
>mMfZvxl% arrears of revenue 逾期未收税款；逾期未收的帐项
Vom,^`} articles of association 组织章程；组织细则；组织章程细则
l(F\5Ys Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O<@L~S] ascertainment of profit 确定利润
,(sE|B#s "Asia Clear" “亚洲结算系统”
`]4(Z"R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cZoj|=3a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
* M #L)c;6 Asian Development Fund [ADF] 亚洲发展基金
6;!)^b Asian dollar bond 亚洲美元债券
#s>'IPc0 Asian dollar market 亚洲美元市场
jRDvVV/-wr Asian dollar rate 亚洲美元利率
%{^|Av 1Uz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N. nGez Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ZpBP#Y* asked price 沽盘；喊价；索价；卖方报价
NN+;I^NqW& assessable income 应评税入息
}[@Q**j( assessable loss 应评税亏损
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9}xfy09 assessable profit 应评税利润
cud9oJ-=; assessable value 应评税值
7D 3-/_ v assessed profit 估定利润
TOa6sB!H assessed value 经评估价值
1#+|RL4o assessment 评税；评定；估价；评税单
f4d-eXGwx` assessment number 评税编号；估价编号
p_JWklg^ assessment of additional tax 补加税评税
gk5G f
l assessment of performance 业绩评估；实绩评价
mZ:#d;0 Assessor 评税主任
r>*+d|c 4 asset price bubbles 资产价格泡沫
HmU6:8V
*Z asset-backed securities 具资产保证的证券
#D{Eq8dp assets accretion 资产增值
9Nv?j=*$ assets and liabilities 资产与负债
v7#|% assets betterment statement 资产递增表；资产改进表
G7-k ,P^ assets lending 实物放款；有抵押贷款
,BGUIu6 assets of the company passing on the death 死者去世时转移的公司资产
PVljb=8F assets pledged as security for liabilities 用作负债抵押的资产
tW-[.Y -M, assets portfolio 资产投资组合
w"QZ7EyJ assets price 资产价格
4qsxlN>4O assets quality 资产质素
0u( 0*Xl assets realization 资产变现
*0V'r H) assets refinancing arrangement 资产再集资安排
61gyx6v assets securitization 资产证券化
DYgB_Iak assets situated outside Hong Kong 在香港以外地方的资产
uT<<G)v) assets stripping 削减资产；拆卖资产
9^Web~yi# assets value 资产值
MI:%Eq assignee 承让人
d`5AQfL& assignment 转让；转让书；转让契
~MYE8xrId assignment of interest 权益转让
o "A)t= assignment of letters patent and trade mark 专利证书及商标转让
Q^05n$ tI assignment of property 物业转让；物业转让书
BYa#<jXtAT assignment right 转让权
0mm HN`< assignor 转让人
NN E(jJ`/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
\>n[x; $ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VTyj<6Y associate member 附属会员
^si[L52BZ associated body corporate 相联法人团体
!V/7q'&t= associated company 相联公司；联属公司
$T7 qd
associated corporation 相联法团
M:& %c3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l2dj GZk 公认会计师公会〔英国〕
}?+tX <j Association of Futures Exchange Brokers 香港期货经纪协会
\M0's& 1( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7(^F@, ,@ association of underwriters 承保人组织
{&B0kjf assumption of control 接管
?q2Yk/P assurance 担保；保险；转易；转易书
tuuwoiQ*` assurance of interest 权益的转易
Gui[ /iY,F at 19XX price 按一九ＸＸ年价格计算
uf (_<~ at a discount 按赔价计算；按贴水价格计算；打折扣
hJk:&!M=T at a premium 按溢价计算；按升水价格计算
o> Dd1
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KQw>6) at constant market price 按固定市价计算
S0r+Y0J]< at constant price 按固定价格计算
g: G5'pZf at cost 按成本计算
+bJ~S:[ at current market price 按当时市价计算；按现时市价计算
#,XZ @u+ at current price 按当时价格计算；按现时价格计算
_RZ"WA^[ at factor cost 按要素成本计算；按生产要素成本计算
Iu >4+6 at money-of-the-day price 按付款当日价格计算
kDM?`(r at or better 按指定或较佳价位〔买卖指令〕
aU[!*n 4Ux at par 按面值计算；平价
r w gj] at sight 见票即付
^ L7!lzyo at the close 按收市盘
8xh x*A at the opening 按开市盘
A 2A_F|f attestation 见证；见证条款
v.u 5% at-the-money option 平价期权
e+VE FWz attorney 受权人；受托代表人
h9iQn<lp4. attornment 新拥有人承认书
G8/q&6f_ attributable profit 可归属利润
\$ss attributable share value 可归属股份价值
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hZ! Auckland Stock Exchange 奥克兰证券交易所
-:J<JX)o auction 拍卖
72*j6#zS auctioneer 拍卖商
KMQP A>w# audit 审计；核数
e L}X(). Audit Commission 审计署
`P*BW,P'T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|9 0X_6( 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〕
du#f_|xG audit review 帐目审查
[/ertB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y}|E) audited account 审计帐目；经审计的帐目
$%
gz , { audited annual account 经审计的周年帐目
. n)R@&9 audited balance sheet 经审计的资产负债表
ue' dI auditor 核数师；核数主任；审计师
3#>%_@< auditor's certificate 核数师证明书；审计师证明书
Qc P U{#6 auditor's report 核数师报告；审计师报告
NP M2qL9&J Aussie bond 澳元债券
,\a L v
austerity budget 紧缩预算
eQ n[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b0@K ~O;g Australia All Ordinaries Index 澳洲所有普通股票指数
gwXmoM5 Australian Dollar [AUD] 澳元
S{f,EBE Australian Options Market 澳大利亚期权市场
}:;U nE} Australian Securities Commission 澳洲证券事务监察委员会
Km,o+9?1gF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R osU~OK Australian Stock Exchange 澳大利亚证券交易所
O/d]2<V Austrian Schilling [ATS] 奥地利先令
suGd &eP| authentication 认证；鉴证
_Rk vg- authority to purchase 委托购买证；委购书
dn S b}J authorization 认可；核准；授权；授权书
Fpeokr"i authorization by direction 指示授权
de.f?y authorization by instruction 指令授权
rX>b R/ authorization by warrant 令状授权
I|<]>D -8 authorization of unit trust 单位信托的认可
&rPAW V'v authorized agent 指定代理人
6PS[OB{3 authorized capital 法定资本
#:/27 authorized clerk 出市员
#E r "i authorized dealer 认可交易商
O|^J;fS: authorized financial institution 认可财务机构
>kmgYWG authorized fund 认可基金
niW"o -} authorized fund house 获授权的基金公司；认可基金公司
;$gV$KB:xA authorized institution 认可机构
|_-w{ 2K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ht\2 IP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"Jg.)1Jw authorized insurer 获授权保险人；获认可承保人
H270)Cwn+ authorized investment 特准投资项目
k*\)z \f authorized person 获授权人
gFu,q`Vf* authorized representative 获授权代表
W3\E; C-g0 authorized share capital 法定股本
d %epM 5 automated quotation system 自动报价系统
cs9h\]ZA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s8P3H|0.- 自动交易系统〔香港期货交易所有限公司〕
hN]l
$Ct automatic adjustment mechanism 自动调整机制
X!'C'3 X automatic adjustment system 自动调整系统
iF837ng5 Automatic Clearing House 自动票据交换所
op9vz[o#4 automatic exchange rates accumulation system 自动化汇率累集系统
OJJ [Er1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w%\{4T~ automatic teller machine [ATM] 自动柜员机
DG0I- "s autopay 自动转帐
!c M<&3/ available assets 可用资产
"19#{yX 4 available fiscal reserve 现存财政储备
*F Zav2]- available profit 可用利润
4# ]g 852 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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\LtFt average 平均；平均数；海损
cL;%2TMk average basic salary 平均基本薪金
HX}B#T average consumer expenditure 平均消费开支；一般消费开支
/93z3o7D> average cost 平均成本
gH\>", [ average cost of land production 增辟土地平均成本
@o^$/AE? average daily turnover 平均每日成交额
n ]D io average daily wage rate 平均每日工资率
'd&d"E [ average expenditure pattern 平均开支模式
yg*
#~, average growth rate 平均增长率
W83PMiN"T- average net fixed assets 固定资产平均净值
z/f._Z( average of relatives 相对价格平均数
Ak kF6d+ average price 平均价格
q 5z^y(Sv average propensity to consume 平均消费倾向；一般消费倾向
B7|%N=S%/ average propensity to save 平均储蓄倾向；一般储蓄倾向
o$+R average rate 平均率
bR~ (Ry` average revenue 平均收入；平均收益
_;Xlw{FN^ average stock 平均库存；平均存货
)z18:C3 average yearly rent 平均年租
@U1|?~M%s avoidance of double taxation 避免双重课税
Dc$q0|N=z avoidance of tax 避税
