A:
#./8i nbG A share Ａ股；甲类股份
x n}HB abatement of tax 减税；减扣免税额
b#Vm;6BHD1 ABN AMRO Bank N.V. 荷兰银行
.|GnTC q above-the-line expenditure 线上项目支出；经常预算支出
uk)D2.eS, above-the-line receipt 线上项目收入；经常预算收入
a
t%qowt ABSA Asia Limited 南非联合亚洲有限公司
}kMKA.O" absolute change 绝对数值变更
c4M]q4]F absolute expenditure 实际开支
kjj? X|Un absolute guideline figure 绝对准则数字
<' vtnz absolute interest 绝对权益
W=2#Q2) absolute order of discharge 绝对破产解除令
<4%PT2R absolute profit margin 绝对利润幅度
goc"+ K absolute value 实值；绝对值
Q`BB@E absolutely vested interest 绝对既得权益
cL: hjr" absorbed cost 已吸收成本；已分摊成本
3j w4# GW absorption 吸收；分摊；合并
S{zl <>+ absorption rate 吸收率；摊配率；分摊率
xDIl ACB Finance Limited 亚洲商业财务有限公司
L4{+@T1A[ acceptable form of reciprocity 合理的互惠条件
1V ; ,ZGI* acceptable rate 适当利率；适当汇率
]9~6lx3/ acceptance agreement 承兑协议
^2uT!<2 acceptance for honour 参加承兑
o.])5i_HV acceptor 承兑人；接受人；受票人
2Y%E.){ acceptor for honour 参加承兑人
J pKCux accident insurance 意外保险
3.@ir"vy Accident Insurance Association of Hong Kong 香港意外保险公会
j\2q2_f accident insurance scheme 意外保险计划
D >K=D " accident year basis 意外年度基准
K<f B]44Y accommodation 通融；贷款
'V} 4_3#q accommodation bill 通融票据；空头票据
9 tI E+RD accommodation party 汇票代发人
WP4 "$W account balance 帐户余额；帐户结余
,pa=OF account book 帐簿
O:+?:aI@ account collected in advance 预收款项
WR}<^a x account current book 往来帐簿
sF1j4 N C account of after-acquired property 事后取得的财产报告
Q&e*[l2M6 account of defaulter 拖欠帐目
>0 I\w$L account payable 应付帐款
:6W * ;<o account payee only [A/C payee only] 只可转帐；存入收款人帐户
>{#QS"J# account receivable 应收帐款
y-o54e$4Cq account receivable report 应收帐款报表
k
Hh0&~ ( account statement 结单；帐单；会计财务报表
^Dys#^ account title 帐户名称；会计科目
]gmkajCzD accountant's report 会计师报告
yGlOs]>n Accountant's Report Rules 会计师报告规则
e%KCcU accounting and auditing procedure 会计与审计程序；会计与核数程序
Kj* $'(' Accounting Arrangements 《会计安排》
YT)@&HaF accounting basis 会计基础
lVS.XQ2< accounting by Official Receiver 破产管理署署长呈交的帐目
'E %+ O Accounting Circular 《会计通告》
; a`I8F j accounting class 会计类别
]SNcL[U accounting date 记帐日期；会计结算日期
=B"^#n ; accounting for money 款项核算
=xM:8
hm Accounting Officer 会计主任
vp`s< ;CA accounting period 会计报告期；会计期
YI),yj accounting policy 会计政策；会计方针
#80M+m accounting practice 会计惯例
nf S.0\z accounting principle 会计准则
K7]QgfpSZ accounting record 会计记录
+P;&/z8i*g accounting report 会计报告
{GS $7n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P]`m5 N Accounting Society of China 中国会计学会
+D|E8sz8 accounting statement 会计报表
-h{| u{ t accounting system 会计制度；会计系统
>:f&@vwm accounting transaction 会计事项；帐务交易
Uw->5 accounting treatment 会计处理
$ cYKVhf accounting year 会计年度
S &F accretion 增值；添加
$m F9os- accrual 应计项目；应累算数目
f9La79v accrual basis 应计制；权责发生制
/xkF9 accrual basis accounting 应计制会计；权责发生制会计
@xN)mi accrue 应累算；应计
$WG< accrued benefit 应累算利益
:PQvt/-'(D accrued charges 应计费用
U
)J/so ) accrued cumulative preference share dividend 应累算的累积优先股股息
^-26K|{3 accrued expenses 应累算费用
/U@Y2$TOF accrued interest payable 应付利息；应计未付利息
a<v!5\dq! accrued interest receivable 应收利息；应计未收利息
Wh1 '?# accrued right 累算权益
iKEHwm accruing profit 应累算的利润
+XL|bdK accumulated fiscal reserve 累积财政储备
zC_@wMWB accumulated profit 累积利润；滚存溢利
" j?\Ze* accumulated reserve 累积储备
'SnB7Y accumulation of surplus income 累积收益盈余
JI|MR #_u acquired assets 既得资产
]BY<D`$$P acquisition 收购；购置；取得
T7j,%ay9 acquisition cost 购置成本
L'<.#(| acquisition expenses 购置费用
wak'L5GQE acquisition of 100% interest 收购全部股权
S/x CX! acquisition of control 取得控制权
,2lH*=m; acquisition of fixed assets 购置固定资产
0v'!(&m acquisition of shell “买壳”
Oq*=oz^~1 acquisition price 收购价
aX|LEZ;D> act of God 天灾
3}2a3) acting partner 执事合伙人
KU (g Zy active market 买卖活跃的市场；交投畅旺的市场；旺市
XJZ S}Z7h active partner 积极参与的合伙人
3nX={72<b active trading 交投活跃
xc_-1u4a9 actual circulation 实际流通
>m8~Fs0 actual cost 实际成本
=x} p>#o,J actual expenditure 实际开支；实际支出
jQ 9i<-zc actual income 实际入息；实际收入；实际收益
*/A ~lR| actual market 现货市场
z;6,, actual price 现货价；实际价格
n_Bi HMIU' actual profit 实际利润
P ze{5! actual quotation 实盘；实际价位；实际报价
P 2sM3C actual year basis 按实际年度计算
FmC
[ u actuals 实货
Q'Vejz/ actuarial investigation 精算调查
i[m-&
actuarial principle 精算原则
y~;w`5;| actuarial report 精算师报告
Gc{s?rB_ Actuarial Society of Hong Kong 香港精算学会
^6FU] actuarial valuation 精算师估值
wUcp_)aE| actuary 精算师
5yQ\s[;o3 ad referendum agreement 暂定协议；有待覆核的协定
b]@@x;v$@ ad valorem duty 从价税；按值征税
]6z ;
M;F` ad valorem duty system 从价税制
~oE @y6Q ad valorem fee 从价费
?$ 0t @E ad valorem tariff 从价关税
8 ;o*c6+ additional allowance 额外免税额
l[M?"<Ot; additional amount for unexpired risk 未过期风险的额外款额
;'4 HR+E" additional assessable profit 补加应评税利润
~<q^4w.=7C additional assessment 补加评税
(K3 eb additional commitment 额外承担
= `oGH additional commitment vote 额外承担拨款
<F<jx"/) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%M
u$0~ct" additional dependent parent allowance 供养父母额外免税额
QT7PCHP additional provision 额外拨款
B dKD%CJ[ additional stamp duty 附加印花税
*{s
3.=P. additional tax 补加税罚款；补加税款
zE1=*zO` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZA.i\
;2 adjudged bankrupt 被裁定破产
KIYs[0*k adjudicated bankrupt 裁定破产人
#Iwxt3K adjudication fee 裁定费；评定印花税额手续费；评估契据费
#Hi$squJ adjudication of bankruptcy 裁定破产；宣告破产
a474[? adjudication of insolvency 裁定无力偿还债务
,'>O#kD
adjusted actual 经调整的实数；调整后的实数
tLo_lLn*~% adjusted current assets 经调整的流动资产；调整后的流动资产
_"G./X adjusted figure 经调整的数字；调整后的数额
L}\~ ) adjusted liabilities 经调整的负债；调整后的负债
)T!3d u:M adjusted loss 经调整的亏损；调整后的亏损
d .t$V RO adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
vbSycZ2M7 adjusted profit 经调整的利润；调整后的利润
Pj{Y adjusted surplus 经调整的盈余额；调整后的盈余额
22FHD4 adjusted value 经调整的价值；调整后的价值
E>Lgf &R#W adjustment 调整；修订；理算〔保险〕
mk]8}+^. adjustment centre 调剂中心
BSHtoD@e7 adjustment lag 调整过程的时间差距；调整时差
D%!GY 1wdn adjustment mechanism 调整机制
!FH m.E_> adjustment of loss 亏损调整
Q+a "Z ^Z| adjustment process 调整过程；调整程序
[ %6(1$Ih adjustment range 调整幅度
D2MWrX administered exchange rate 受管制汇率
O7lFg;9c` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vz3#.a~2 administration expenses 行政费用
j6DI$tV~ administration fee 手续费；行政费
IHcR/\mz administration in bankruptcy 破产管理
Uc d~-D administration order 遗产管理令
Qkb=KS%z administrator 管理人；遗产管理人
55Ag<\7 administrator of the estate 遗产管理人
eH^ ~r{{R admission of debt 债项承认书
aDZ] {; admission of proof 接纳债权证明
MeW?z|x`' advance 放贷款项；垫付款项；预支款项；预付款项
2i)vT)~ advance account 暂支帐目；预付款帐户
h@%a+ 6b? advance compensation 预付补偿金
(qdvvu #E advance from shareholder 股东垫款
LGT ?/ gup advance pending reimbursement 预支以待日后付还
'ocPG.PaU advanced economy 先进经济体系
OmLe+,7' advancement 预付；预付财产
*:V+whBY advances warrant 垫款令
LZ<^b6Dxk advancing 贷出
]oxi~TwY^ adverse balance 逆差
0Ait7` adverse exchange 逆汇
M*2
Nq=3 advertisement addressed to shareholders 在报章刊登的致股东通告
W$Sc@!M3{ advice for collection 托收通知书
MZ"|Jn advice of drawing 提款通知书；汇票通知书
Usq.'y/ o advice of payment 付款通知
Q?/qQ}nNw Advisory Committee [Securities and Futures Commission]
")@#B=8+3^ 谘询委员会〔证券及期货事务监察委员会〕
M< 'He.n Advisory Committee on Diversification 经济多元化谘询委员会
! q5qA* affidavit 誓章；遗产申报誓章
!Z<=PdI1Ys affidavit of no receipt 述明无收款的誓章
w:07_`cH= affiliate 联号；联营公司；附属公司
+l<l3uBNS affiliated company 附属公司；联号；联营公司
BV=~ !tsl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2(H-q( affordability 负担能力
1:22y:^j African Development Bank [AfDB] 非洲开发银行
'; ;X{a after-acquired property 事后取得的财产
6|Xe ],u after-hours dealing 市后交易
t4Pi <m:7 after-tax profit 税后盈利；税后利润；税后溢利
D`3`5.b agency agreement 代理协议
JsHD 3 agency expenses 代理机构的开支
hO; XJyv agency fee 代理费
}No8t o Agency Law 《代理法》
T(
fcE agent 代理人；承销人
-Pc6W9$ agent of company 公司代理人
aKz:hG agent's fee 代理人费；经纪费
_)[UartK x aggregate 总计；总数；总体数字
3@\J#mR
aggregate amount 总款额；总额
Mh~E ]8b aggregate assets and liabilities 总体资产与负债
odW K\e aggregate at constant price 按固定价格计算的总体数字
P7\?WN$p aggregate demand 总需求
Z7p!Y TA aggregate gross position 总持仓量
8\Bb7* aggregate limit 总限额
<.hutU*1 aggregate of salaries tax 合计薪俸税
q![`3m-d . aggregate performance 总体表现；总体业绩
CaR-Yk
aggregate supply 总体供应
IPf>9#L aggregate surplus 总盈余
9J$-E4G.M aggregate total 整体总额
zD;k|"e aggregate value 总值；合计价值
kxmc2RH>nB aggregated basis 合计基准
"/Pq/\,R| aggregated net chargeable income 合计应课税入息实额
`#"xgOSP> aggregation 合并计算；合计；总和
v?0F aggregation of incomes of husband and wife 夫妇入息合并计算
xSq{pxX aggregation of property 财产的总和
Z): Nd9 agio 差价；贴水
'^M.;Giz 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》
g
cb6*@u! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tE,&
G-jU 《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》
EY A=fU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q2[; H!" 《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》
yt<h!k$ _P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UCJx {7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9_fbl:qk;\ agreement for a settlement 授产协议
Up5 |tx7 agreement for assignment 转让协议
E8BIb 'b; agreement for sale 售卖协议；买卖协议
PU8dr| ! agreement for sale and purchase 买卖协议
fj'7\[nZ agreement for the payment of interest 支付利息协议
3,- [lG@o agreement for the repayment of money 还款协议
5bBCI\&sam agreement of reinsurance 再保险协议
y/+ IPR Agricultural Bank of China 中国农业银行
bvS6xU-
J air passenger departure tax 飞机乘客离境税
ty'/i!/\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2'u% airport tax 机场税
fZrh_^yH alcohol duty 酒精税
LGK@taw^ alienation 让与；让渡；转让
_!,Ees=b alimony 生活费；赡养费
^h^.;Iqr= All Ordinaries Index [AOI] 所有普通股指数
"SRS{-p0 all risks 全险；综合险
aK/fZ $ Qc All Sales Record for Stock Market 《股票市场成交报告》
HoK+g_9~ Allied Capital Resources Limited 新联财务有限公司
]kd:p*U6P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N(V_P[]"*, allocation letter 拨款信件
inh
J|pe" allocation of fund 分配款项；预留款项
%OOkPd a allocation of profit 利润分配；溢利分配
3g3f87 [ allocation warrant 拨款令
[iZH[7&j allotment 分配；配股
DL uaM?7 allotment notice 股份配售通知；配股通知
2M=h:::W allotment of shares 股份分配
:C2
@!W
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;cB3D3fR. allowable business loss 可扣除的营业亏损
SP/' 4m allowable expenses 可扣税的支出
D -d allowance 免税额；津贴；备抵；准备金
x#gZC 1$Y allowance for debts 债项的免税额
nW}jTBu_K+ allowance for depreciation by wear and tear 耗损折旧免税额
i%[+ C allowance for funeral expenses 殡殓费的免税额
[+Fajo;0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W^)mz,%x allowance for repairs and outgoings 修葺及支出方面的免税额
Ft?eqDS1 allowance to debtor 给债务人的津贴
)/)[}wN;j alteration of capital 资本更改
hQ'W7EF alternate trustee 候补受托人
?Yzw]ag. amalgamation 合并
4}s'xMT! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
YxrMr9>l1 ambit of charges 征税范围；收费范围
` FOCX; amended valuation 经修订的估值
4XAs ^>N+ American Commodities Exchange 美国商品交易所
V0BT./ B\< American Express Bank Limited 美国运通银行
D|ra ;d American Stock Exchange 美国证券交易所
(cyvE}g amortization 摊销
6l[ v3l"t amount due from banks 存放银行同业的款项
`So/G amount due from banks abroad 存放海外银行同业的款项
+(PUiiP'"v amount due from holding companies 控股公司欠款
*ow`}Q amount due from local banks 存放本港银行同业的款项
n}t 9Nf_ amount due to banks 银行同业的存款
F]D{[dBf amount due to banks abroad 海外银行同业的存款
>]8(3& zd amount due to holding companies 控股公司存款
s1h|/7gG amount due to local banks 本港银行同业的存款
RMiDV^.u` amount due to outport banks 外埠银行同业的存款
UI"UB ZZ$ amount for note issue 发行纸币的款额
2gh=0%|\gx amount of bond 担保契据的款额
|L`U2.hb amount of consideration 代价款额
<bb!BS&w amount of contribution 供款数额
L_aqr?Q amount of indebtedness 负债款额
4hc[ rN,] amount of principal of the loan 贷款本金额
Np%Q-T\ amount of rates chargeable 应征差饷数额
K_~kL0=4 amount of share capital 股本额
j1A%LS;c_ amount of sums assured 承保款额
dNhb vzl( amount of variation 变动幅度
CAC%lp amount of vote 拨款数额
1 DcX$b amount payable 应付款额
g?Tev^D amount receivable 应收款额
/_})7I52 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Arm'0)B> analysis 分析
j#~~_VA~ ancillary risk 附属风险
/Ry% K4$ annual account 周年帐目；周年帐目报表；年度决算；年结
)z\# annual accounting date 年结日期
c BZ,"kp- annual allowance 每年免税额；年积金；年度津贴；年津
Xdx8HB@L annual balance 年度余额
Ar[|M 2| annual disposable income 每年可动用收入
tH4 q*\U annual estimates 周年预算
g$^-WmX\m annual fee 年费
~TsRUT annual general meeting 周年大会
/#
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annual growth rate 年增率；每年增长率
wN58uV ' annual long-term supplement 长期个案每年补助金
ox%j_P9@: annual pensionable emolument 可供计算退休金的年薪
AH :uG# annual report 年报
e4 ,SR(O> Annual Report on the Consumer Price Index 《消费物价指数年报》
f;Oh"Yt annual return 周年报表；周年申报表；每年报税表格
"[!b5f3!I Annual Return Rules 《周年报表规则》
' tY (&& annual review of consumer prices 每年消费物价回顾
+<.o,3 annual roll-forward basis 逐年延展方式
LRts
W(A/ annual salary 年薪
qB (Pqv annual statement 年度报表；年度决算表
#>("(euXMF Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
f} "eN/T annuitant 年金受益人
NLK1IH# annuity 年金
T[)!7@ 4r annuity contract 年金合约
,h*N9}xYTi annuity on human life 人寿年金
rJkJ/9s antecedent debt 先前的债项
:\JCxS=EW ante-dated cheque 倒填日期支票
\
a,}1FS anticipated expenditure 预期开支
zWhj >Za anticipated net profit 预期纯利
YLi6G Y anticipated revenue 预期收入
/AAD Fa anti-inflation measure 反通货膨胀措施
8QK8q: | anti-inflationary stance 反通货膨胀立场
JRw,${W apparent deficit 表面赤字
?tL ' X apparent financial solvency 表面偿债能力
!p).3 Kx0 apparent partner 表面合伙人
eG1V:%3 application for personal assessment 个人入息课税申请书
`WN80d\)& application of fund 资金应用
Y|><Ls 6Q application to release as liquidator and to destruct the books of accounts and documents
hPSMPbI 申请免除清盘人职务及毁灭帐簿与文件
`_)H aF>/ appointed actuary 委任精算师
vQyY
% appointed auditor 委任核数师；委任审计师
Vx2/^MiXy appointed trustee 委任的受托人
Yi?bY appointer 委任人
g i6s +2 apportioned pro rata 按比例分摊
L7;~4_M9.V apportionment 分配；分摊
oe] * Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:`zO%h apportionment formula 分摊方程式
P%lD9<jED apportionment of estate duty 遗产税的分摊
s {R ,- \_ appraisal 估价；评估
vhbHt_!u& appreciable growth 可观增长
^;<d<V}* appreciable impact 显着影响
QMz =e appreciable increase 可观增长
c0'ry S_Z9 appreciation 增值；升值
D<d, 9 S,) appreciation against other currencies 相对其他货币升值
8 5X}CC Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lUB?eQuN_ appreciation tax 增值税
&`@YdZtd" appropriation 拨款；拨用；拨付
u+r!;- 0i appropriation account 拨款帐目
Ao8ua |: Appropriation Bill 拨款法案
Y 4 HN1 appropriation-in-aid system 补助拨款办法
#WSqh + approved assets 核准资产
%]&$VVVh approved basket stock 认可一篮子证券
qvSYrnpn approved budget 核准预算
:Q> e54]'& approved charitable donation 认可慈善捐款
p$9Aadi] approved charitable institution 认可慈善机构
/ Qd` ? approved currency 核准货币；认可货币
6vsA8u(|V# approved estimates 核准预算
eZAMV/]jH approved estimates of expenditure 核准开支预算
'0+~]4&}q approved overseas insurer 核准海外保险人
pQBn8H|Y approved overseas trust company 核准海外信托公司
#| _VN %! approved pooled investment fund 核准汇集投资基金
m..ajYSQ approved provident fund scheme 认可公积金计划
&{.IU g approved provision 核准拨款
Z8ea)_ {# approved redeemable share 核准可赎回股份
\hgd&H0UU approved regional stock 认可地区性证券
P0}{xq'k9v approved retirement scheme 认可退休金计划
=yZq]g6Q approved subordinated loan 核准附属贷款
Zh;wQCDj arbitrage 套戥；套汇；套利
}W8A1-UF arbitrageur 套戥者；套汇者
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(\1 arbitrary amount 临时款项
0>Snps3*Z arrangement 措施；安排；协定
.)b<cH~% arrears 欠款
(cOe*>L; arrears of pay 欠付薪酬
|Q 3d7y arrears of revenue 逾期未收税款；逾期未收的帐项
&L$9Ii articles of association 组织章程；组织细则；组织章程细则
ZI! : Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}6%XiP| ascertainment of profit 确定利润
r[i^tIv6As "Asia Clear" “亚洲结算系统”
9=ygkP Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$ u bU" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I U" Asian Development Fund [ADF] 亚洲发展基金
MGm*({% Asian dollar bond 亚洲美元债券
) 1 T2u Asian dollar market 亚洲美元市场
m G\QF0h Asian dollar rate 亚洲美元利率
'G l~P><e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z1B i#/i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\L(cFjLIl asked price 沽盘；喊价；索价；卖方报价
S[3"?$3S assessable income 应评税入息
,~naKd.ZY assessable loss 应评税亏损
g= $U&H gs assessable profit 应评税利润
8xO assessable value 应评税值
\,G9'c 'u assessed profit 估定利润
1 ;$XX#7o assessed value 经评估价值
8l5>t assessment 评税；评定；估价；评税单
9 y*] {IY assessment number 评税编号；估价编号
dYrgL3' assessment of additional tax 补加税评税
ud `- w assessment of performance 业绩评估；实绩评价
]##aAh-P4& Assessor 评税主任
hU""YP ~y asset price bubbles 资产价格泡沫
9KU&M"Yq&i asset-backed securities 具资产保证的证券
/ovVS6Ai assets accretion 资产增值
d-_V*rYU assets and liabilities 资产与负债
X ?'cl] 1? assets betterment statement 资产递增表；资产改进表
+_7a/3kh assets lending 实物放款；有抵押贷款
f"FFgQMkv assets of the company passing on the death 死者去世时转移的公司资产
ad: qOm assets pledged as security for liabilities 用作负债抵押的资产
.g*N +T6O assets portfolio 资产投资组合
X>[i<ei assets price 资产价格
Lmt e ~oBi assets quality 资产质素
*yRsFC{, assets realization 资产变现
Dm) B? H" assets refinancing arrangement 资产再集资安排
C12UZE; assets securitization 资产证券化
ae s k. assets situated outside Hong Kong 在香港以外地方的资产
a
~v$ bNu assets stripping 削减资产；拆卖资产
xc#t 8` assets value 资产值
N x&/p$d assignee 承让人
~|} ] assignment 转让；转让书；转让契
gPKf8{#%e assignment of interest 权益转让
r&
a[ ? assignment of letters patent and trade mark 专利证书及商标转让
G(a5@9F assignment of property 物业转让；物业转让书
R|C` assignment right 转让权
+<1 |apS1 assignor 转让人
qS+;u` s associate 有联系的人；有关连人士；相联者；合伙人；联系人
Qjfgxy] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rQimQ| + associate member 附属会员
~J X z associated body corporate 相联法人团体
2xLtJR4L associated company 相联公司；联属公司
1X2j%q I& associated corporation 相联法团
U9:)qvMXe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t`H1]`c? 公认会计师公会〔英国〕
D!o[Sm}JO[ Association of Futures Exchange Brokers 香港期货经纪协会
fIoc)T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4 $KDf ;m@ association of underwriters 承保人组织
tS2 &S 6u assumption of control 接管
(kL aXayn assurance 担保；保险；转易；转易书
@-)?uYw:r assurance of interest 权益的转易
wN!\$i@E: at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
T/'z,,Y at a premium 按溢价计算；按升水价格计算
py'vD3Q at call 通知付款；按通知
Gw<D'b) ! at constant market price 按固定市价计算
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$d^y345 at constant price 按固定价格计算
w{ W+ WJ at cost 按成本计算
P5<9;PPbZ at current market price 按当时市价计算；按现时市价计算
A O:F*%Q u at current price 按当时价格计算；按现时价格计算
,' | J at factor cost 按要素成本计算；按生产要素成本计算
s-"KABEE at money-of-the-day price 按付款当日价格计算
_Z0 .c@0 at or better 按指定或较佳价位〔买卖指令〕
N5 5F5 at par 按面值计算；平价
:VT%d{Vp_ at sight 见票即付
9!_,A d;3 at the close 按收市盘
!XtG6ON= at the opening 按开市盘
r1r$y2v~ attestation 见证；见证条款
?wB_fDb} at-the-money option 平价期权
~b~Tq attorney 受权人；受托代表人
j9h/`Bn attornment 新拥有人承认书
0DicrnH8 attributable profit 可归属利润
d{7ZO#E attributable share value 可归属股份价值
"] V\ Y! Auckland Stock Exchange 奥克兰证券交易所
A2 + % auction 拍卖
vkE`T5?? auctioneer 拍卖商
d~u=,@FK audit 审计；核数
k9x[(
# Audit Commission 审计署
RTc@`m3 M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4^W! ,@W 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〕
Ku ,wI86 audit review 帐目审查
dun`/QKV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U*C^g}iA audited account 审计帐目；经审计的帐目
d0 )725Ia audited annual account 经审计的周年帐目
zIrOMh audited balance sheet 经审计的资产负债表
;|Mfq` s auditor 核数师；核数主任；审计师
WA (x]"" auditor's certificate 核数师证明书；审计师证明书
0 %~~IT}U auditor's report 核数师报告；审计师报告
jB?SX Aussie bond 澳元债券
w.x &3aG austerity budget 紧缩预算
+|LM" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5C!zEI) Australia All Ordinaries Index 澳洲所有普通股票指数
}%u #TwZ Australian Dollar [AUD] 澳元
D -tRy~} Australian Options Market 澳大利亚期权市场
K+}0:W=P Australian Securities Commission 澳洲证券事务监察委员会
V~dhTdQ5} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UDG1F_& h Australian Stock Exchange 澳大利亚证券交易所
9)oi_U. Austrian Schilling [ATS] 奥地利先令
r%=-maPL[ authentication 认证；鉴证
B "_O! authority to purchase 委托购买证；委购书
2GptK"MrD authorization 认可；核准；授权；授权书
V;%ug'j authorization by direction 指示授权
_;k<=ns(= authorization by instruction 指令授权
JUr
t %2 authorization by warrant 令状授权
\78E>(`' authorization of unit trust 单位信托的认可
qYA~Os1e authorized agent 指定代理人
ZHNL ~=r} authorized capital 法定资本
|P>7C authorized clerk 出市员
;?/5Mr authorized dealer 认可交易商
V CWW(Y1Fd authorized financial institution 认可财务机构
>aAM&4 authorized fund 认可基金
eNd&47lJ authorized fund house 获授权的基金公司；认可基金公司
qzZ/%{A k authorized institution 认可机构
t<UJR*R=L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V?M (exN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3jAr"xc authorized insurer 获授权保险人；获认可承保人
O t)}:oG authorized investment 特准投资项目
&4:R(]| authorized person 获授权人
M(a%Qk?]/ authorized representative 获授权代表
Vc9rc} authorized share capital 法定股本
}nlS&gew^ automated quotation system 自动报价系统
VM%g QOo< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+.!D>U$ )} 自动交易系统〔香港期货交易所有限公司〕
|]9@Jdm V automatic adjustment mechanism 自动调整机制
6M
>@DRZ'| automatic adjustment system 自动调整系统
x-[I tJ% l Automatic Clearing House 自动票据交换所
8* A%k1+ automatic exchange rates accumulation system 自动化汇率累集系统
8s)b[Z5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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1M+ automatic teller machine [ATM] 自动柜员机
ooVs8T 2 autopay 自动转帐
Rn ?JMM] available assets 可用资产
3=d%WPgQ available fiscal reserve 现存财政储备
+4:eb)e available profit 可用利润
e#*3X4<\K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(xb2H~WrN average 平均；平均数；海损
_f^6F<! average basic salary 平均基本薪金
lEHx/#qt9 average consumer expenditure 平均消费开支；一般消费开支
*6?mZ*GYY average cost 平均成本
i"<W6 average cost of land production 增辟土地平均成本
(\F9_y,6*\ average daily turnover 平均每日成交额
1b%Oi.; average daily wage rate 平均每日工资率
8%K{l g" average expenditure pattern 平均开支模式
$U_(e:m}f average growth rate 平均增长率
(I$%6JO: average net fixed assets 固定资产平均净值
m#'eDO: average of relatives 相对价格平均数
UQu6JkbLL average price 平均价格
:(A&8<}-6 average propensity to consume 平均消费倾向；一般消费倾向
q}Q G<%VR average propensity to save 平均储蓄倾向；一般储蓄倾向
G!Brt&_' average rate 平均率
PZ |I3z average revenue 平均收入；平均收益
_^&
q,S average stock 平均库存；平均存货
N- K/jY average yearly rent 平均年租
r!&174DSR1 avoidance of double taxation 避免双重课税
B@(d5i{h avoidance of tax 避税
