A:
NW~n+uk5v A share Ａ股；甲类股份
6)H70VPJ abatement of tax 减税；减扣免税额
.kBAUkL: ABN AMRO Bank N.V. 荷兰银行
8^HMK$ above-the-line expenditure 线上项目支出；经常预算支出
P+]39p{ above-the-line receipt 线上项目收入；经常预算收入
#%x4^A9 q ABSA Asia Limited 南非联合亚洲有限公司
6 C absolute change 绝对数值变更
n 2T vPt\ absolute expenditure 实际开支
AJq'~fC;I absolute guideline figure 绝对准则数字
8mMrGf[Q\ absolute interest 绝对权益
H,?AaM[V absolute order of discharge 绝对破产解除令
2o{Fp7l absolute profit margin 绝对利润幅度
IoA"e@~t absolute value 实值；绝对值
o fN|%g / absolutely vested interest 绝对既得权益
##FN0|e& absorbed cost 已吸收成本；已分摊成本
! 5[?n3 absorption 吸收；分摊；合并
E|Z Y2&J`4 absorption rate 吸收率；摊配率；分摊率
ey y&JjV s ACB Finance Limited 亚洲商业财务有限公司
gBrIqM i5 acceptable form of reciprocity 合理的互惠条件
B-Fu/ n acceptable rate 适当利率；适当汇率
;;UvK
v acceptance agreement 承兑协议
lM l XK4- acceptance for honour 参加承兑
w \85D|u acceptor 承兑人；接受人；受票人
X, J.!:4` acceptor for honour 参加承兑人
[5:F accident insurance 意外保险
CjIkRa@! x Accident Insurance Association of Hong Kong 香港意外保险公会
-
5A"TNU accident insurance scheme 意外保险计划
|~'{ [?a* accident year basis 意外年度基准
Q%@l`V)Rs accommodation 通融；贷款
8 v&5)0u accommodation bill 通融票据；空头票据
0xH$!?{b accommodation party 汇票代发人
+DVU"d account balance 帐户余额；帐户结余
#p\ sw account book 帐簿
Z\NC+{7k] account collected in advance 预收款项
<m9IZI Y< account current book 往来帐簿
PN<Y&/fB
account of after-acquired property 事后取得的财产报告
o%CBSm] account of defaulter 拖欠帐目
4(o0I~hpB? account payable 应付帐款
\z< '6,b account payee only [A/C payee only] 只可转帐；存入收款人帐户
qxE~Moht account receivable 应收帐款
M a_! 1Y account receivable report 应收帐款报表
>)!"XFbb account statement 结单；帐单；会计财务报表
2)mKcUL- account title 帐户名称；会计科目
^2Op?J accountant's report 会计师报告
) D(XDN Accountant's Report Rules 会计师报告规则
AEEy4 9e accounting and auditing procedure 会计与审计程序；会计与核数程序
|f`!{=? Accounting Arrangements 《会计安排》
I_N"mnn@Nr accounting basis 会计基础
lOYwYMi accounting by Official Receiver 破产管理署署长呈交的帐目
dpTap<Noby Accounting Circular 《会计通告》
I'J=I{p* accounting class 会计类别
[NJ! accounting date 记帐日期；会计结算日期
jtl7t59R accounting for money 款项核算
/k7 `TUK Accounting Officer 会计主任
o#E
z_D[ accounting period 会计报告期；会计期
eK`n5Z&Y\ accounting policy 会计政策；会计方针
,TP^i 0 accounting practice 会计惯例
@{~x:P5g accounting principle 会计准则
q"fK"H-j accounting record 会计记录
!+CRS9\D accounting report 会计报告
Q x$Yj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#&&^5r-b- Accounting Society of China 中国会计学会
r?V\X7` + accounting statement 会计报表
U9kt7#@FDK accounting system 会计制度；会计系统
fz,8 < accounting transaction 会计事项；帐务交易
3+Xz5>"a accounting treatment 会计处理
Q +qN` accounting year 会计年度
2< U5d` accretion 增值；添加
QNn$`Qz. accrual 应计项目；应累算数目
S1zV.] accrual basis 应计制；权责发生制
!%]]lxi accrual basis accounting 应计制会计；权责发生制会计
MNkysB ( accrue 应累算；应计
2 } +V3/ accrued benefit 应累算利益
%z1 WdiC accrued charges 应计费用
IOt!A accrued cumulative preference share dividend 应累算的累积优先股股息
j r'O4bo% accrued expenses 应累算费用
^d-`?zb accrued interest payable 应付利息；应计未付利息
> .~^( accrued interest receivable 应收利息；应计未收利息
Uj b|| (W accrued right 累算权益
b Kv 9 F@ accruing profit 应累算的利润
k1B7uA'h"G accumulated fiscal reserve 累积财政储备
C{+~x@
accumulated profit 累积利润；滚存溢利
Mx[tE?!2 accumulated reserve 累积储备
7 ?/ Fr(\ accumulation of surplus income 累积收益盈余
vhdT"7`U acquired assets 既得资产
%v n rLt$ acquisition 收购；购置；取得
f E7[ Sk acquisition cost 购置成本
GT2;o acquisition expenses 购置费用
/zPN9 db acquisition of 100% interest 收购全部股权
C %y AMQ acquisition of control 取得控制权
Of Y>~d acquisition of fixed assets 购置固定资产
N',]WZ } acquisition of shell “买壳”
yn4Xi@9Pri acquisition price 收购价
N2 =gSEY act of God 天灾
/ ijj;9EB acting partner 执事合伙人
oP_'0h0 X active market 买卖活跃的市场；交投畅旺的市场；旺市
fs7JA=?: active partner 积极参与的合伙人
>.Q D:_@: active trading 交投活跃
q4 l L7@_ actual circulation 实际流通
jb fMTb4 actual cost 实际成本
:^! wQ""
actual expenditure 实际开支；实际支出
rzY7f: ' actual income 实际入息；实际收入；实际收益
"X"DTP1b actual market 现货市场
A5B 5pJ actual price 现货价；实际价格
M9 _h0 actual profit 实际利润
u6cWLV t actual quotation 实盘；实际价位；实际报价
Cz m`5 actual year basis 按实际年度计算
o^7}H{AE actuals 实货
^vJ 08gu_W actuarial investigation 精算调查
3v5]L3 actuarial principle 精算原则
z2S53^C* actuarial report 精算师报告
3fn6W)v? Actuarial Society of Hong Kong 香港精算学会
's!EAqCN actuarial valuation 精算师估值
]D%D:>9|/ actuary 精算师
<-X)<k ad referendum agreement 暂定协议；有待覆核的协定
u !X[xe; ad valorem duty 从价税；按值征税
]%F3 xzOk ad valorem duty system 从价税制
|OuZaCJG ad valorem fee 从价费
qvhTc6oH ad valorem tariff 从价关税
.kvuI 6H additional allowance 额外免税额
w%j 6zsTz additional amount for unexpired risk 未过期风险的额外款额
F pCj$y~3 additional assessable profit 补加应评税利润
Nl PP|=o additional assessment 补加评税
Yq3(, additional commitment 额外承担
h}rrsVj3 additional commitment vote 额外承担拨款
@N"h,(^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2t/ba3Rfk additional dependent parent allowance 供养父母额外免税额
xlv:+ additional provision 额外拨款
Y |n_Ro^~ additional stamp duty 附加印花税
(Q\QZu@ additional tax 补加税罚款；补加税款
C5 ^_R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{Km|SG[-q adjudged bankrupt 被裁定破产
XR]]g+Z adjudicated bankrupt 裁定破产人
J4xt!RW! adjudication fee 裁定费；评定印花税额手续费；评估契据费
${0Xq k adjudication of bankruptcy 裁定破产；宣告破产
"kVN |Do adjudication of insolvency 裁定无力偿还债务
7H++ pOF adjusted actual 经调整的实数；调整后的实数
Q->'e-\E<" adjusted current assets 经调整的流动资产；调整后的流动资产
~\Fde^ 1 adjusted figure 经调整的数字；调整后的数额
FL"I PX;S adjusted liabilities 经调整的负债；调整后的负债
#li;L adjusted loss 经调整的亏损；调整后的亏损
^FF{71; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
jZe]zdml adjusted profit 经调整的利润；调整后的利润
p"JITH :G adjusted surplus 经调整的盈余额；调整后的盈余额
hFyN|Dqhds adjusted value 经调整的价值；调整后的价值
}DY^a'wJ- adjustment 调整；修订；理算〔保险〕
boJQ3Xc adjustment centre 调剂中心
qS+'#Sn adjustment lag 调整过程的时间差距；调整时差
SQW A{f adjustment mechanism 调整机制
:.DCRs$Q adjustment of loss 亏损调整
Cf2rRH adjustment process 调整过程；调整程序
Y -7x* *I adjustment range 调整幅度
Dbz\8gmY administered exchange rate 受管制汇率
o!wz:|\S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%`-NWAXL administration expenses 行政费用
^ D?;K8a-l administration fee 手续费；行政费
_Ev"/ % administration in bankruptcy 破产管理
X*}S(9cg\i administration order 遗产管理令
JxNjyw administrator 管理人；遗产管理人
l?Bv9k.^? administrator of the estate 遗产管理人
hDjsGB|Fz admission of debt 债项承认书
C7eaio W$ admission of proof 接纳债权证明
0 l
G\QT advance 放贷款项；垫付款项；预支款项；预付款项
j#<#o:If advance account 暂支帐目；预付款帐户
6@; w%Ea advance compensation 预付补偿金
73 T g{~ advance from shareholder 股东垫款
O/iew3YF advance pending reimbursement 预支以待日后付还
Xj?j1R>GB advanced economy 先进经济体系
%pe7[/ advancement 预付；预付财产
0ot=BlMu advances warrant 垫款令
{;=+#QK/ advancing 贷出
nLJ]tpw^DH adverse balance 逆差
h:Npi
`y adverse exchange 逆汇
t.485L % advertisement addressed to shareholders 在报章刊登的致股东通告
@_h/%>0 advice for collection 托收通知书
nYTI\f/8v advice of drawing 提款通知书；汇票通知书
=r:D]?8oC advice of payment 付款通知
H2p1gb# Advisory Committee [Securities and Futures Commission]
%~ZO Q%c1 谘询委员会〔证券及期货事务监察委员会〕
S'B7C>i`#N Advisory Committee on Diversification 经济多元化谘询委员会
C(7 LwV affidavit 誓章；遗产申报誓章
Hg*6I%D[So affidavit of no receipt 述明无收款的誓章
\[ +ZKj: affiliate 联号；联营公司；附属公司
80c\O-{ affiliated company 附属公司；联号；联营公司
i!ejK6Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r]kLe2r:B affordability 负担能力
1!0BE8s"@ African Development Bank [AfDB] 非洲开发银行
>c; q IP)Z after-acquired property 事后取得的财产
J$]d%p_I after-hours dealing 市后交易
7 1w after-tax profit 税后盈利；税后利润；税后溢利
4}L GE> agency agreement 代理协议
ATPc ~f agency expenses 代理机构的开支
b6R0za agency fee 代理费
.#lQZo6$\| Agency Law 《代理法》
\/S?.P#L~ agent 代理人；承销人
Gk'J'9* agent of company 公司代理人
]C}z3hhk agent's fee 代理人费；经纪费
:X,1KR aggregate 总计；总数；总体数字
g>T'R Vb aggregate amount 总款额；总额
[ [LCEw aggregate assets and liabilities 总体资产与负债
xH; 4lw aggregate at constant price 按固定价格计算的总体数字
By:A9 s aggregate demand 总需求
8&3+ =<U aggregate gross position 总持仓量
CIYTs ,u# aggregate limit 总限额
kplyZ aggregate of salaries tax 合计薪俸税
+8mfq\ Y1 aggregate performance 总体表现；总体业绩
)u(`s `zd aggregate supply 总体供应
HVh+ Z k aggregate surplus 总盈余
mY
|$=n5X aggregate total 整体总额
~,m6g&>R aggregate value 总值；合计价值
q@r8V&-< aggregated basis 合计基准
m:ITyQ+ aggregated net chargeable income 合计应课税入息实额
z*I= aggregation 合并计算；合计；总和
r#d~($[93 aggregation of incomes of husband and wife 夫妇入息合并计算
(LkGBnXE aggregation of property 财产的总和
rF>:pS,`& agio 差价；贴水
p`T7Y\\# ! 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》
.2Y"=|NdA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Mp7r`A,6 《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》
Y[
a$~n^:n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zG +o Z 《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》
kYmkKl_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zl4Iq+5~6Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
drNfFx 2 agreement for a settlement 授产协议
j]M $>2; agreement for assignment 转让协议
< eQS16 agreement for sale 售卖协议；买卖协议
!xA;(<K[^ agreement for sale and purchase 买卖协议
@]gP"Pp agreement for the payment of interest 支付利息协议
!C&}e8M|eX agreement for the repayment of money 还款协议
l2X '4_d agreement of reinsurance 再保险协议
ro|d B Agricultural Bank of China 中国农业银行
nhiCV>@y air passenger departure tax 飞机乘客离境税
G\r u% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
svHs&v airport tax 机场税
dl;^sn0s alcohol duty 酒精税
G %Wjtrpj alienation 让与；让渡；转让
)Uo)3FAn alimony 生活费；赡养费
wRi!eN? All Ordinaries Index [AOI] 所有普通股指数
-]A,SBs all risks 全险；综合险
GbBcC#0 All Sales Record for Stock Market 《股票市场成交报告》
w)5eD+n\- Allied Capital Resources Limited 新联财务有限公司
&,3.V+Sz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|r%6;8A]i allocation letter 拨款信件
cQA;Y!Q # allocation of fund 分配款项；预留款项
k`'^ e/ allocation of profit 利润分配；溢利分配
.ie \3q) allocation warrant 拨款令
Xj.6A,}^ allotment 分配；配股
qMmh2a& allotment notice 股份配售通知；配股通知
yI)~- E. allotment of shares 股份分配
O F2*zU7M allowable 可获宽免；免税的
3K_J"B*7 allowable business loss 可扣除的营业亏损
kOs_ ] allowable expenses 可扣税的支出
Go= MG:` allowance 免税额；津贴；备抵；准备金
!J3g, p* allowance for debts 债项的免税额
sJw#^l allowance for depreciation by wear and tear 耗损折旧免税额
W(9-XlYKE allowance for funeral expenses 殡殓费的免税额
~%bz2Pd% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E}b"
qOV allowance for repairs and outgoings 修葺及支出方面的免税额
3.xsCcmP allowance to debtor 给债务人的津贴
qVx4 t"%L> alteration of capital 资本更改
rMdOE&5G alternate trustee 候补受托人
gcQ>:m i amalgamation 合并
K*d+pImrV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P I)lJ\ ambit of charges 征税范围；收费范围
.Q>.|mu amended valuation 经修订的估值
r@%-S!$ American Commodities Exchange 美国商品交易所
MOJ Kz!% American Express Bank Limited 美国运通银行
SdeKRZ{o American Stock Exchange 美国证券交易所
hDSt6O4za amortization 摊销
l> W?XH amount due from banks 存放银行同业的款项
g;UB+Y 247 amount due from banks abroad 存放海外银行同业的款项
%8D U}}Rj amount due from holding companies 控股公司欠款
\h!%U*!7{ amount due from local banks 存放本港银行同业的款项
T9} G:6 amount due to banks 银行同业的存款
kL*
DU` amount due to banks abroad 海外银行同业的存款
t ux/@}I amount due to holding companies 控股公司存款
|p-, B>p! amount due to local banks 本港银行同业的存款
to|O]h2*U2 amount due to outport banks 外埠银行同业的存款
O>IY<]x>L amount for note issue 发行纸币的款额
`gDpb.=Y amount of bond 担保契据的款额
J4;w9[a$ amount of consideration 代价款额
SRRqIQz amount of contribution 供款数额
!NuiVC] amount of indebtedness 负债款额
.-awl1 W amount of principal of the loan 贷款本金额
9i;%(b{ amount of rates chargeable 应征差饷数额
N>/!e787OU amount of share capital 股本额
;xS@- </: amount of sums assured 承保款额
P\pHos amount of variation 变动幅度
^mv F%"g amount of vote 拨款数额
W.'#pd amount payable 应付款额
!9_H Z(W& amount receivable 应收款额
HQCxO? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g=XvqD< analysis 分析
yT.h[yv"w ancillary risk 附属风险
&7VN?ox1 annual account 周年帐目；周年帐目报表；年度决算；年结
.D!0$W mOZ annual accounting date 年结日期
F>d B@V- annual allowance 每年免税额；年积金；年度津贴；年津
| (JxtQqQg annual balance 年度余额
=8?y$WE annual disposable income 每年可动用收入
?\"GT] 5D annual estimates 周年预算
3X=9$xw_ annual fee 年费
K`{P/w annual general meeting 周年大会
MzM"r" u annual growth rate 年增率；每年增长率
1hp`.!3]H annual long-term supplement 长期个案每年补助金
`*g(_EZsS annual pensionable emolument 可供计算退休金的年薪
,&e0~ annual report 年报
w9< <|ZaU Annual Report on the Consumer Price Index 《消费物价指数年报》
xQ+UZc annual return 周年报表；周年申报表；每年报税表格
X ^8@ T Annual Return Rules 《周年报表规则》
^~9fQJNs annual review of consumer prices 每年消费物价回顾
BKvX,[R2 annual roll-forward basis 逐年延展方式
Q,9"/@:c, annual salary 年薪
bA!n; annual statement 年度报表；年度决算表
w$[&ejFb 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
qIS9.AL annuitant 年金受益人
K|,P annuity 年金
$P&{DOiKS annuity contract 年金合约
# .L9/b(
annuity on human life 人寿年金
ZP~Mgz{f antecedent debt 先前的债项
w I8 ante-dated cheque 倒填日期支票
\@&oK 2f anticipated expenditure 预期开支
"\cDSi D anticipated net profit 预期纯利
R/ix ,GC anticipated revenue 预期收入
CT1@J-np anti-inflation measure 反通货膨胀措施
'9 @ S anti-inflationary stance 反通货膨胀立场
&W+lwEu apparent deficit 表面赤字
v3PtiKS apparent financial solvency 表面偿债能力
M15Ce)oB1( apparent partner 表面合伙人
>cU#($X$^ application for personal assessment 个人入息课税申请书
nW b*u application of fund 资金应用
@ 6h ,#8# application to release as liquidator and to destruct the books of accounts and documents
n s n 申请免除清盘人职务及毁灭帐簿与文件
gR1vUad7 appointed actuary 委任精算师
,.DTJ7H+ appointed auditor 委任核数师；委任审计师
E:vgG|?? appointed trustee 委任的受托人
H1>~,zc>E appointer 委任人
[$M=+YRHMW apportioned pro rata 按比例分摊
K)b@,/ 5 apportionment 分配；分摊
K</EVt,U~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#N Q pr apportionment formula 分摊方程式
]8@s+ N apportionment of estate duty 遗产税的分摊
qW+'#Jh@TV appraisal 估价；评估
%hDx UZ#0 appreciable growth 可观增长
niC ; WK appreciable impact 显着影响
C2}n &{T appreciable increase 可观增长
V6Z~#=EQ appreciation 增值；升值
$~7uDq appreciation against other currencies 相对其他货币升值
^/]w}C#:d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M^IEu } appreciation tax 增值税
?#s9@R1 appropriation 拨款；拨用；拨付
-&q@|h ' appropriation account 拨款帐目
cD.afy Appropriation Bill 拨款法案
)|3BS` appropriation-in-aid system 补助拨款办法
B|d-3\ sn approved assets 核准资产
dynkb901s approved basket stock 认可一篮子证券
{=K);z approved budget 核准预算
zVt1Ta:j approved charitable donation 认可慈善捐款
lCafs IB approved charitable institution 认可慈善机构
`A\,$(q+ approved currency 核准货币；认可货币
_D+pJ{@W approved estimates 核准预算
g y5 ^ JL approved estimates of expenditure 核准开支预算
GmhfBW ? approved overseas insurer 核准海外保险人
P* X^)R approved overseas trust company 核准海外信托公司
f/xQy}4+~E approved pooled investment fund 核准汇集投资基金
i4T=4q approved provident fund scheme 认可公积金计划
n( RQre approved provision 核准拨款
`PY=B$?{4 approved redeemable share 核准可赎回股份
FEY_(70 approved regional stock 认可地区性证券
[=<vapZt approved retirement scheme 认可退休金计划
uA-1VwW+N approved subordinated loan 核准附属贷款
S)LvYOOB@ arbitrage 套戥；套汇；套利
nA*U dr cn arbitrageur 套戥者；套汇者
4y*"w*L arbitrary amount 临时款项
Nk63F&J7e arrangement 措施；安排；协定
*^ y,Gg/ arrears 欠款
68*a'0 arrears of pay 欠付薪酬
gn//]|#H+ arrears of revenue 逾期未收税款；逾期未收的帐项
A@uU*]TqJ8 articles of association 组织章程；组织细则；组织章程细则
f/7on| bv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&u`EYxT ascertainment of profit 确定利润
1;v,rs M "Asia Clear" “亚洲结算系统”
cMs8D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ygK@\JHn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3vXa#f>P< Asian Development Fund [ADF] 亚洲发展基金
rEHlo[ 7^ Asian dollar bond 亚洲美元债券
o|G'vMph Asian dollar market 亚洲美元市场
$^:s)Yv Asian dollar rate 亚洲美元利率
Qm_IU!b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W Og pDs Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2dsXG$-W2 asked price 沽盘；喊价；索价；卖方报价
Mz7qC3Z assessable income 应评税入息
+D+v j|fn assessable loss 应评税亏损
*@I/TX'\rY assessable profit 应评税利润
0tKVo ]EK assessable value 应评税值
E3hXs6P assessed profit 估定利润
~P7zg!p/q assessed value 经评估价值
LZtO Q__B) assessment 评税；评定；估价；评税单
&|-jU+r} B assessment number 评税编号；估价编号
?B+]Ex(\B, assessment of additional tax 补加税评税
{x,d9 I assessment of performance 业绩评估；实绩评价
YsO3( HS Assessor 评税主任
q nb#~=x^ asset price bubbles 资产价格泡沫
.oS[ DTn5S asset-backed securities 具资产保证的证券
&w!(.u DO assets accretion 资产增值
8]K+,0m6 assets and liabilities 资产与负债
T)MX]T assets betterment statement 资产递增表；资产改进表
{S@gjMuN assets lending 实物放款；有抵押贷款
s"UUo|hM assets of the company passing on the death 死者去世时转移的公司资产
++sbSl)Q assets pledged as security for liabilities 用作负债抵押的资产
BT)PD9CN( assets portfolio 资产投资组合
WA6re Z assets price 资产价格
P5KpFL `B assets quality 资产质素
3xk- D &" assets realization 资产变现
S pu>
ac assets refinancing arrangement 资产再集资安排
s6F0&L;N& assets securitization 资产证券化
M3U?\g assets situated outside Hong Kong 在香港以外地方的资产
5B Jn_< assets stripping 削减资产；拆卖资产
H Y~[/H+: assets value 资产值
-zg 6^f_pW assignee 承让人
/HH_Zi0?N| assignment 转让；转让书；转让契
.wV-g:2 assignment of interest 权益转让
(: P#l&f assignment of letters patent and trade mark 专利证书及商标转让
A("\m>g$b assignment of property 物业转让；物业转让书
?[]jJ assignment right 转让权
;Q8`5h assignor 转让人
i>7]9gBm1q associate 有联系的人；有关连人士；相联者；合伙人；联系人
)3f<0C> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K=!
C\T"I% associate member 附属会员
:yw 8_D3 associated body corporate 相联法人团体
"!Qi$ ] associated company 相联公司；联属公司
b@S~
= associated corporation 相联法团
{%_D> y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\ 9fJ)*- 公认会计师公会〔英国〕
e Z]>;5 Association of Futures Exchange Brokers 香港期货经纪协会
j[Jwa*GQP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<(t{C8>g% association of underwriters 承保人组织
mlYkn assumption of control 接管
\sAkKPI assurance 担保；保险；转易；转易书
d]USk&8 assurance of interest 权益的转易
"S+AkLe( at 19XX price 按一九ＸＸ年价格计算
i#NtiZ.t= at a discount 按赔价计算；按贴水价格计算；打折扣
bE ,#, at a premium 按溢价计算；按升水价格计算
:N ! s@6 at call 通知付款；按通知
.,sbqL at constant market price 按固定市价计算
O5MV&Zb( at constant price 按固定价格计算
"574%\#4z at cost 按成本计算
0Bt>JbGs4 at current market price 按当时市价计算；按现时市价计算
eiCmd
=O7 at current price 按当时价格计算；按现时价格计算
ev #/v:$? at factor cost 按要素成本计算；按生产要素成本计算
jM-7 at money-of-the-day price 按付款当日价格计算
@QM U$]&i] at or better 按指定或较佳价位〔买卖指令〕
8=@f lK at par 按面值计算；平价
NFy V02. at sight 见票即付
NoMlTh(O at the close 按收市盘
Kum" }ux at the opening 按开市盘
^ M1jv( attestation 见证；见证条款
O2":)zU. at-the-money option 平价期权
f 8\D AN attorney 受权人；受托代表人
E9b>w P attornment 新拥有人承认书
s",G
w]8 attributable profit 可归属利润
@Gw.U>"!C attributable share value 可归属股份价值
]XcWGQv~ Auckland Stock Exchange 奥克兰证券交易所
Ng1bjq}E2 auction 拍卖
TS`m&N{i") auctioneer 拍卖商
@EURp audit 审计；核数
Y[| 9
+T Audit Commission 审计署
ahdwoB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2%v6h 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〕
8>G5VhCm~o audit review 帐目审查
'[HBKn$` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~# \{'< audited account 审计帐目；经审计的帐目
Ci 'V audited annual account 经审计的周年帐目
7xM4=\~ OG audited balance sheet 经审计的资产负债表
qu.AJ* auditor 核数师；核数主任；审计师
M+M ;@3 auditor's certificate 核数师证明书；审计师证明书
uGn BlR$} auditor's report 核数师报告；审计师报告
Adet5m.|[8 Aussie bond 澳元债券
.:XX c austerity budget 紧缩预算
~1XC5.*-
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*ZV3]ig2$ Australia All Ordinaries Index 澳洲所有普通股票指数
@#*{*
S8 Australian Dollar [AUD] 澳元
l*(L"] Australian Options Market 澳大利亚期权市场
RD0*]4>] Australian Securities Commission 澳洲证券事务监察委员会
KMG}VG
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
AQtOTT$ Australian Stock Exchange 澳大利亚证券交易所
2kOaKH[(q Austrian Schilling [ATS] 奥地利先令
k{'<J(Hb authentication 认证；鉴证
LN) yQ- authority to purchase 委托购买证；委购书
~c5 5LlO> authorization 认可；核准；授权；授权书
~Y{]yBGoF authorization by direction 指示授权
Lr20xm authorization by instruction 指令授权
8QMMKO ui\ authorization by warrant 令状授权
Q,:h`%V authorization of unit trust 单位信托的认可
+vH#xc\' authorized agent 指定代理人
R%~~'/2V authorized capital 法定资本
#V)l> authorized clerk 出市员
;dtA-EfOZ authorized dealer 认可交易商
"$b{EYq6 authorized financial institution 认可财务机构
c}!`tBTm authorized fund 认可基金
g6xQQ,q=l authorized fund house 获授权的基金公司；认可基金公司
4=%,0.yt authorized institution 认可机构
m<L zgX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`gF ] authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|9F-ZH~6 authorized insurer 获授权保险人；获认可承保人
Z Fh[xg'0 authorized investment 特准投资项目
aK(e%Ed t" authorized person 获授权人
xb"e'Zh authorized representative 获授权代表
Qp iDBJCL authorized share capital 法定股本
`9k\~D=D~ automated quotation system 自动报价系统
3''Uxlo\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A/&u /?*C 自动交易系统〔香港期货交易所有限公司〕
\acGSW
.c automatic adjustment mechanism 自动调整机制
ny!80I automatic adjustment system 自动调整系统
8Ht=B ,7T Automatic Clearing House 自动票据交换所
J*zQ8\f=} automatic exchange rates accumulation system 自动化汇率累集系统
=*.S<K o) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!]9qQ7+R% automatic teller machine [ATM] 自动柜员机
yRD tPK"E- autopay 自动转帐
O'(D:D? available assets 可用资产
OlptO60{ ] available fiscal reserve 现存财政储备
D+N@l"U{ available profit 可用利润
_RS
CyV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f
=A#:d average 平均；平均数；海损
\ [M4[Qlq average basic salary 平均基本薪金
.Wi%V" average consumer expenditure 平均消费开支；一般消费开支
(w+SmD average cost 平均成本
7<L!" 2VB average cost of land production 增辟土地平均成本
X{[$4\di{ average daily turnover 平均每日成交额
ug'^$geM average daily wage rate 平均每日工资率
9
&Ry51 average expenditure pattern 平均开支模式
4/_! F'j average growth rate 平均增长率
6J eAXj1g+ average net fixed assets 固定资产平均净值
qVO,sKQ{ average of relatives 相对价格平均数
Ef@)y&hn average price 平均价格
iA`.y9' 2 average propensity to consume 平均消费倾向；一般消费倾向
2f{a|| average propensity to save 平均储蓄倾向；一般储蓄倾向
Kx BvL[/ average rate 平均率
xX0 wn?,~ average revenue 平均收入；平均收益
{iCX?Sb average stock 平均库存；平均存货
sk_xQo#Y
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@7;}6,) avoidance of double taxation 避免双重课税
Q'hs,t1< avoidance of tax 避税
