A:
5Oa`1?C1 A share Ａ股；甲类股份
M<A jtDF% abatement of tax 减税；减扣免税额
tU5Z?QS ABN AMRO Bank N.V. 荷兰银行
pq3W. 7z;b above-the-line expenditure 线上项目支出；经常预算支出
THQd`Lj above-the-line receipt 线上项目收入；经常预算收入
({R-JkW: ; ABSA Asia Limited 南非联合亚洲有限公司
l[MP|m# absolute change 绝对数值变更
~ _!lx absolute expenditure 实际开支
|#&{`3$CG[ absolute guideline figure 绝对准则数字
X
J+y5at absolute interest 绝对权益
pBd_Ba N absolute order of discharge 绝对破产解除令
d>RoH]K4 absolute profit margin 绝对利润幅度
^-*q absolute value 实值；绝对值
l@h|os absolutely vested interest 绝对既得权益
MM+xm{4l absorbed cost 已吸收成本；已分摊成本
gJ;
*?Uq( absorption 吸收；分摊；合并
@scy v@5)F absorption rate 吸收率；摊配率；分摊率
$,mljJSQv ACB Finance Limited 亚洲商业财务有限公司
GH6 HdZ acceptable form of reciprocity 合理的互惠条件
4;rt|X77 acceptable rate 适当利率；适当汇率
JTw< 4] acceptance agreement 承兑协议
vM.Y/,7S acceptance for honour 参加承兑
_7)>/YK?}4 acceptor 承兑人；接受人；受票人
i42M.M6D $ acceptor for honour 参加承兑人
vxey $Ir accident insurance 意外保险
^AI5SjOUx Accident Insurance Association of Hong Kong 香港意外保险公会
];3]/b)& accident insurance scheme 意外保险计划
5 6|o6-a^ accident year basis 意外年度基准
>q}Ns^ .' accommodation 通融；贷款
s_ /a1o accommodation bill 通融票据；空头票据
d){o#@ accommodation party 汇票代发人
YqJ
`eLu account balance 帐户余额；帐户结余
Gr&)5hm$ account book 帐簿
D?)^{)49 account collected in advance 预收款项
/K@_O\+;Q account current book 往来帐簿
q& :UP account of after-acquired property 事后取得的财产报告
y1oQ4|KSI account of defaulter 拖欠帐目
^`HP&V account payable 应付帐款
2"'<Yk9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
E1=WH-iA0 account receivable 应收帐款
xw>\6VNt account receivable report 应收帐款报表
pX\Y:hCug account statement 结单；帐单；会计财务报表
*_qW;l7 account title 帐户名称；会计科目
E# 0_y4 accountant's report 会计师报告
>Q`\|m}x)Q Accountant's Report Rules 会计师报告规则
)jS9p~FS
accounting and auditing procedure 会计与审计程序；会计与核数程序
hk +@ngh% Accounting Arrangements 《会计安排》
]c Or$O* accounting basis 会计基础
b3zxiq
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s`Y8 &e.Yr Accounting Circular 《会计通告》
-msfiO accounting class 会计类别
']x`d accounting date 记帐日期；会计结算日期
&F8N$H accounting for money 款项核算
bh[`uRC} Accounting Officer 会计主任
T3 JM8 accounting period 会计报告期；会计期
=SY`X kj[ accounting policy 会计政策；会计方针
7,.3'cCL^ accounting practice 会计惯例
e"){B accounting principle 会计准则
B @8M2Pl accounting record 会计记录
-MCDX^ >P accounting report 会计报告
dr54 D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oB$P6 Accounting Society of China 中国会计学会
4@Q`8N. accounting statement 会计报表
! U 6 x_ accounting system 会计制度；会计系统
Xcy Xju#"p accounting transaction 会计事项；帐务交易
c=^A3[AM accounting treatment 会计处理
[}GPo0GY accounting year 会计年度
&ody[k?' accretion 增值；添加
+s`HTf accrual 应计项目；应累算数目
t&oNC6 accrual basis 应计制；权责发生制
w@ jC#E\ accrual basis accounting 应计制会计；权责发生制会计
J%:D%=9 ) accrue 应累算；应计
UhI T!x accrued benefit 应累算利益
@_ZE_n accrued charges 应计费用
, sOdc!![ accrued cumulative preference share dividend 应累算的累积优先股股息
;b -d2R accrued expenses 应累算费用
0- =PP@W accrued interest payable 应付利息；应计未付利息
6 AA "J X accrued interest receivable 应收利息；应计未收利息
++d%D9*V< accrued right 累算权益
g5\EVcHkz accruing profit 应累算的利润
%mO.ur>21 accumulated fiscal reserve 累积财政储备
v
J_1VW accumulated profit 累积利润；滚存溢利
=B/Ac0Y accumulated reserve 累积储备
)R- e^ Cb accumulation of surplus income 累积收益盈余
) ]y^RrD acquired assets 既得资产
JM& :dzyIP acquisition 收购；购置；取得
CY4ntd4M acquisition cost 购置成本
$ YPU(y acquisition expenses 购置费用
HQ 7 acquisition of 100% interest 收购全部股权
wH<'*>/ acquisition of control 取得控制权
8iIz!l%O acquisition of fixed assets 购置固定资产
k>'c4ay290 acquisition of shell “买壳”
4D4Y.g_x acquisition price 收购价
G]$.bq[v act of God 天灾
}(y X$ 3?` acting partner 执事合伙人
d,"6s=4(q active market 买卖活跃的市场；交投畅旺的市场；旺市
ZJod=^T active partner 积极参与的合伙人
4)DI0b" active trading 交投活跃
/Tc
I actual circulation 实际流通
|E(`9 actual cost 实际成本
l>J>?b=x"[ actual expenditure 实际开支；实际支出
Q|CLis- actual income 实际入息；实际收入；实际收益
uQ_s$@brI actual market 现货市场
_'.YC<; actual price 现货价；实际价格
*oW^P~m/ actual profit 实际利润
s (hJ * actual quotation 实盘；实际价位；实际报价
'1Z3MjX actual year basis 按实际年度计算
S{l
>|N2q actuals 实货
`
&E- actuarial investigation 精算调查
1c2zFBl.& actuarial principle 精算原则
SXJ]()L?[v actuarial report 精算师报告
(c'kZ9& Actuarial Society of Hong Kong 香港精算学会
T``O!>J actuarial valuation 精算师估值
v=Y)
A ? actuary 精算师
5>nb A8 ad referendum agreement 暂定协议；有待覆核的协定
`\]gNn'Q ad valorem duty 从价税；按值征税
VOa7qnh4:[ ad valorem duty system 从价税制
?S~@Ea8/M ad valorem fee 从价费
"L)=Y7Dx ad valorem tariff 从价关税
k uZs30^ additional allowance 额外免税额
]6*+i $ additional amount for unexpired risk 未过期风险的额外款额
}23#z additional assessable profit 补加应评税利润
(v2.8zrJ additional assessment 补加评税
^]_5oFRIj additional commitment 额外承担
yf/c additional commitment vote 额外承担拨款
{0ozpE*( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`Cv@ 16 additional dependent parent allowance 供养父母额外免税额
UEb'b,O_9 additional provision 额外拨款
Z4ZR]eD additional stamp duty 附加印花税
vp_$Ft-R additional tax 补加税罚款；补加税款
,RYa hu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/5s,<
0Kz adjudged bankrupt 被裁定破产
&UV=<Az { adjudicated bankrupt 裁定破产人
Cr;d
!= adjudication fee 裁定费；评定印花税额手续费；评估契据费
)yyS59s adjudication of bankruptcy 裁定破产；宣告破产
" x"y3v' adjudication of insolvency 裁定无力偿还债务
Lu6?$N57rC adjusted actual 经调整的实数；调整后的实数
-g zY ~a adjusted current assets 经调整的流动资产；调整后的流动资产
'C" ) X adjusted figure 经调整的数字；调整后的数额
'-? t^@ adjusted liabilities 经调整的负债；调整后的负债
B+pJWl8u adjusted loss 经调整的亏损；调整后的亏损
"KhVS 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
x#0B
"{ adjusted profit 经调整的利润；调整后的利润
&l| :1 adjusted surplus 经调整的盈余额；调整后的盈余额
(F.vVldBy adjusted value 经调整的价值；调整后的价值
f|cF [&wo adjustment 调整；修订；理算〔保险〕
(r!d4 adjustment centre 调剂中心
$At,D.mGkb adjustment lag 调整过程的时间差距；调整时差
I,Z'ed.. adjustment mechanism 调整机制
iJsa ;|2/ adjustment of loss 亏损调整
eCI0o5U adjustment process 调整过程；调整程序
zm9_[0 adjustment range 调整幅度
e|~s '{3 administered exchange rate 受管制汇率
>8>}o4Q/X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P-*=e8z{ administration expenses 行政费用
=w/S{yC
administration fee 手续费；行政费
Z"u|-RoBV administration in bankruptcy 破产管理
`J}-U\4F{ administration order 遗产管理令
d J;y>_ administrator 管理人；遗产管理人
"v9i;Ba>+ administrator of the estate 遗产管理人
ap%
Y} admission of debt 债项承认书
rcyq+wY # admission of proof 接纳债权证明
~H+W[r} advance 放贷款项；垫付款项；预支款项；预付款项
rdY/QvP0= advance account 暂支帐目；预付款帐户
c{SD=wRt,y advance compensation 预付补偿金
[L+VvO%cT advance from shareholder 股东垫款
-Z/'kYj?U advance pending reimbursement 预支以待日后付还
TzW1+DxM5 advanced economy 先进经济体系
::Nhs/B/ advancement 预付；预付财产
Jjgy;*hM advances warrant 垫款令
EgY yvS) advancing 贷出
/j`v N adverse balance 逆差
V.8pxD5 s adverse exchange 逆汇
ji~P?5(: advertisement addressed to shareholders 在报章刊登的致股东通告
KW[Jft advice for collection 托收通知书
PM
A61g advice of drawing 提款通知书；汇票通知书
eK]$8l|LI advice of payment 付款通知
,7{}}l Advisory Committee [Securities and Futures Commission]
Fm3f/]>k#_ 谘询委员会〔证券及期货事务监察委员会〕
xqA XfJ. Advisory Committee on Diversification 经济多元化谘询委员会
;%V%6 : 5 affidavit 誓章；遗产申报誓章
\;%DDw affidavit of no receipt 述明无收款的誓章
ONkHHyT affiliate 联号；联营公司；附属公司
1 iWe&I: affiliated company 附属公司；联号；联营公司
1~x =bphS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=`oQcIkz affordability 负担能力
1 =cFV' African Development Bank [AfDB] 非洲开发银行
O [81nlhS0 after-acquired property 事后取得的财产
<g^!xX<r? after-hours dealing 市后交易
)7j CEA03 after-tax profit 税后盈利；税后利润；税后溢利
UQ ~7,D`=# agency agreement 代理协议
G \S >H agency expenses 代理机构的开支
.L X8ko agency fee 代理费
;~ >E^0M Agency Law 《代理法》
-5Km 9X8 agent 代理人；承销人
Dn#GoDMJ[ agent of company 公司代理人
M]Y72K^ agent's fee 代理人费；经纪费
PI~W6a7p aggregate 总计；总数；总体数字
qC%[J:RwF aggregate amount 总款额；总额
kr_!AW<.tz aggregate assets and liabilities 总体资产与负债
5G-}'-R aggregate at constant price 按固定价格计算的总体数字
,3zF_y(*Y aggregate demand 总需求
?B& @
aggregate gross position 总持仓量
~ <%/)d0 aggregate limit 总限额
fnUR ]5\tc aggregate of salaries tax 合计薪俸税
LQnkpy3A aggregate performance 总体表现；总体业绩
#e!4njdM aggregate supply 总体供应
3gn) q>Xj$ aggregate surplus 总盈余
QqC4g] aggregate total 整体总额
5G\CT&cQR aggregate value 总值；合计价值
(j%d{y4 aggregated basis 合计基准
wlh V!a0> aggregated net chargeable income 合计应课税入息实额
Tu'/XUs;k aggregation 合并计算；合计；总和
XQ{G ) aggregation of incomes of husband and wife 夫妇入息合并计算
UI*^$7z1 + aggregation of property 财产的总和
1Ugyjjlz agio 差价；贴水
?`nF"u > Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
YGA( "< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qX GAlCq@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
::xH C4tw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D{](5?$`| 《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》
f|*vWHSM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g* NKY`, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
buXPeIo^VM agreement for a settlement 授产协议
r/![ohrEB agreement for assignment 转让协议
-,;Iob56! agreement for sale 售卖协议；买卖协议
1 D0_k agreement for sale and purchase 买卖协议
+b7}R7:AFH agreement for the payment of interest 支付利息协议
8"M*,?.] agreement for the repayment of money 还款协议
K$H>/*&'~ agreement of reinsurance 再保险协议
`FP)-^A8 Agricultural Bank of China 中国农业银行
Q e!Q
$ air passenger departure tax 飞机乘客离境税
|vZ\tQ
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7I6bZ;}d airport tax 机场税
uF!3a$4] alcohol duty 酒精税
yW$ja|^ E alienation 让与；让渡；转让
pX:FXzY Q alimony 生活费；赡养费
fC_dSM[{c All Ordinaries Index [AOI] 所有普通股指数
;JcOm&d/hk all risks 全险；综合险
w2:!yQk_ All Sales Record for Stock Market 《股票市场成交报告》
2 o`a^'Iw Allied Capital Resources Limited 新联财务有限公司
5!55v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b"ypS7
_ allocation letter 拨款信件
Ufz& 2 allocation of fund 分配款项；预留款项
LiyEF&_u allocation of profit 利润分配；溢利分配
h SZ0 }/ allocation warrant 拨款令
:%dIX}F allotment 分配；配股
>b |TaQ allotment notice 股份配售通知；配股通知
UC, 43 z allotment of shares 股份分配
VOYuog 5o allowable 可获宽免；免税的
6
1= ?(Iw allowable business loss 可扣除的营业亏损
3gW4\2|T allowable expenses 可扣税的支出
K)Nbl^6x allowance 免税额；津贴；备抵；准备金
o b allowance for debts 债项的免税额
v5|X=B>&> allowance for depreciation by wear and tear 耗损折旧免税额
$XqfwlUu/4 allowance for funeral expenses 殡殓费的免税额
#rZk&q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7L[HtwI allowance for repairs and outgoings 修葺及支出方面的免税额
|S5N$[ allowance to debtor 给债务人的津贴
9})!~r;| alteration of capital 资本更改
41<.e` { alternate trustee 候补受托人
zfE; )K^" amalgamation 合并
aW8Bx\q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?-g=Rfpag ambit of charges 征税范围；收费范围
OQ$77]XtvL amended valuation 经修订的估值
Jlw
oSe:S American Commodities Exchange 美国商品交易所
wX6VapFboI American Express Bank Limited 美国运通银行
qAsZ,ik American Stock Exchange 美国证券交易所
7@MGs2 amortization 摊销
;SzOa7 amount due from banks 存放银行同业的款项
n% w36_ amount due from banks abroad 存放海外银行同业的款项
&(fB+VNrOH amount due from holding companies 控股公司欠款
.,:700n+^ amount due from local banks 存放本港银行同业的款项
*v'&i) J amount due to banks 银行同业的存款
}b+tD3+ amount due to banks abroad 海外银行同业的存款
{4Q4aL( amount due to holding companies 控股公司存款
v/]Bo[a amount due to local banks 本港银行同业的存款
rl^_RI amount due to outport banks 外埠银行同业的存款
XelY?Ph,, amount for note issue 发行纸币的款额
-{>Nrx| amount of bond 担保契据的款额
[=Wn7cr amount of consideration 代价款额
p6( n\eg R amount of contribution 供款数额
% Ke:%##Y amount of indebtedness 负债款额
"HW~|M7>( amount of principal of the loan 贷款本金额
pa&*n=&cL amount of rates chargeable 应征差饷数额
Aa;R_Jz amount of share capital 股本额
D-.XSIEMu amount of sums assured 承保款额
Ox"4 y amount of variation 变动幅度
?aInn:FE amount of vote 拨款数额
+]Oq {v:e amount payable 应付款额
o y! W$ ?6 amount receivable 应收款额
m:<cLc :. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Xc2Oa analysis 分析
p+ymt P F ancillary risk 附属风险
im^G{ 3z annual account 周年帐目；周年帐目报表；年度决算；年结
m :ROq annual accounting date 年结日期
br"p D-} annual allowance 每年免税额；年积金；年度津贴；年津
fbS l$jn. annual balance 年度余额
}-m/
'Q annual disposable income 每年可动用收入
h3i ssi+N annual estimates 周年预算
,cs`6Bd4 annual fee 年费
i=%wZHc; annual general meeting 周年大会
.J3lo: annual growth rate 年增率；每年增长率
S @\Pki+n[ annual long-term supplement 长期个案每年补助金
aWVJx@f annual pensionable emolument 可供计算退休金的年薪
JBdZ] annual report 年报
0@E[IDmp Annual Report on the Consumer Price Index 《消费物价指数年报》
\GeUX <Fl annual return 周年报表；周年申报表；每年报税表格
-OZRSjmY Annual Return Rules 《周年报表规则》
5gg_c?Vh/ annual review of consumer prices 每年消费物价回顾
v 709#/ cR annual roll-forward basis 逐年延展方式
TL+a_]3@ annual salary 年薪
EI2V<v annual statement 年度报表；年度决算表
>Qc0g(w Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
PA"xb3@I annuitant 年金受益人
-IJt( X| annuity 年金
+nRO< annuity contract 年金合约
mq~7v1kw annuity on human life 人寿年金
u >H^bCXI antecedent debt 先前的债项
De[!^/f;T ante-dated cheque 倒填日期支票
y ";{k+ anticipated expenditure 预期开支
pi? q<p% anticipated net profit 预期纯利
8^ ;[c anticipated revenue 预期收入
)`Tny]M anti-inflation measure 反通货膨胀措施
.:c^G[CQ^9 anti-inflationary stance 反通货膨胀立场
7|3Z+# |T apparent deficit 表面赤字
):eX* apparent financial solvency 表面偿债能力
*&>1A A apparent partner 表面合伙人
/ocdAW `0 application for personal assessment 个人入息课税申请书
w-[WJ:2. application of fund 资金应用
NA[yT application to release as liquidator and to destruct the books of accounts and documents
H$Fz{[[u 申请免除清盘人职务及毁灭帐簿与文件
IuTZ 2~ appointed actuary 委任精算师
cS,(HLO91 appointed auditor 委任核数师；委任审计师
zT0rvz1),M appointed trustee 委任的受托人
+o)S.a+7 appointer 委任人
n.,\Z(l|0 apportioned pro rata 按比例分摊
Y_ S ^B)y apportionment 分配；分摊
z>NRvx0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b&p*IyJR apportionment formula 分摊方程式
?s(%3_h apportionment of estate duty 遗产税的分摊
UNq !| appraisal 估价；评估
4xU[oaa appreciable growth 可观增长
~f 2 H@# appreciable impact 显着影响
!1!;}uz t appreciable increase 可观增长
\uQB%yMoz appreciation 增值；升值
A[v]^pv' appreciation against other currencies 相对其他货币升值
lRnst-inlI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2t\a/QE)E appreciation tax 增值税
3> - /sii appropriation 拨款；拨用；拨付
|)i- c`x appropriation account 拨款帐目
|~k=:sSz{ Appropriation Bill 拨款法案
[zIX&fPk$ appropriation-in-aid system 补助拨款办法
\?h + approved assets 核准资产
#B| `F ?o approved basket stock 认可一篮子证券
x;lIw)Ti approved budget 核准预算
=)"60R7{ approved charitable donation 认可慈善捐款
.Nr}V.?57 approved charitable institution 认可慈善机构
rE[*i q,# approved currency 核准货币；认可货币
p+#J;. approved estimates 核准预算
O9oVx4= approved estimates of expenditure 核准开支预算
83:m 7; approved overseas insurer 核准海外保险人
}Gr5TDiV0\ approved overseas trust company 核准海外信托公司
!)ey~Suh approved pooled investment fund 核准汇集投资基金
N%/Qc hu approved provident fund scheme 认可公积金计划
aB-* l
%x approved provision 核准拨款
:x] gTZ? approved redeemable share 核准可赎回股份
+b I &0` approved regional stock 认可地区性证券
;%odN
d approved retirement scheme 认可退休金计划
3zY" 9KUN approved subordinated loan 核准附属贷款
?s #DD, arbitrage 套戥；套汇；套利
"P.7FD arbitrageur 套戥者；套汇者
{w}PV5< arbitrary amount 临时款项
q
.n sGbl arrangement 措施；安排；协定
[3;J,P=& arrears 欠款
m!a<\0^ arrears of pay 欠付薪酬
%FLz}QW* arrears of revenue 逾期未收税款；逾期未收的帐项
vLJ<_&6 articles of association 组织章程；组织细则；组织章程细则
;2kiEATQ
1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`,Q
u O ascertainment of profit 确定利润
dgE|*1/0 "Asia Clear" “亚洲结算系统”
Fe %Q8RIh_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`,tv&siSA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%JBp~" Asian Development Fund [ADF] 亚洲发展基金
{_|~ G|Z Asian dollar bond 亚洲美元债券
KWCA9.w4q Asian dollar market 亚洲美元市场
i0Qg[%{9# Asian dollar rate 亚洲美元利率
I<z
/Y? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IfeG"ua| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.VuZ= asked price 沽盘；喊价；索价；卖方报价
(A\qZtnyl assessable income 应评税入息
8},!t\j#] assessable loss 应评税亏损
SC74r?N FA assessable profit 应评税利润
2sjV*\Udf assessable value 应评税值
'y}l9alF assessed profit 估定利润
xKEHN gen assessed value 经评估价值
tn+i5Eso assessment 评税；评定；估价；评税单
A5z`_b4f assessment number 评税编号；估价编号
8fTuae$^ assessment of additional tax 补加税评税
}&d]Uv/4 assessment of performance 业绩评估；实绩评价
,'m<um Assessor 评税主任
5[]7baO)h1 asset price bubbles 资产价格泡沫
k4'rDJfB asset-backed securities 具资产保证的证券
XUfj 0 assets accretion 资产增值
0vQ@n 7 assets and liabilities 资产与负债
x&+/da-E/5 assets betterment statement 资产递增表；资产改进表
nORm7sa9 assets lending 实物放款；有抵押贷款
Uc!} D assets of the company passing on the death 死者去世时转移的公司资产
\;I%>yOIu assets pledged as security for liabilities 用作负债抵押的资产
Q?L-6]pg assets portfolio 资产投资组合
$d{{>< assets price 资产价格
zPWG^ assets quality 资产质素
TjncW/\Z assets realization 资产变现
)}9Ef"v| assets refinancing arrangement 资产再集资安排
2P rr:k
assets securitization 资产证券化
M '$n".,p assets situated outside Hong Kong 在香港以外地方的资产
8k2pr v^ assets stripping 削减资产；拆卖资产
A &~G assets value 资产值
tmDI2Z%7 assignee 承让人
!3v!BJ#+,& assignment 转让；转让书；转让契
Dh BUMDoB assignment of interest 权益转让
fMlxtj+5
assignment of letters patent and trade mark 专利证书及商标转让
lJpD>\$}@R assignment of property 物业转让；物业转让书
HtgVD~[] assignment right 转让权
he8y assignor 转让人
`LVItP(GUM associate 有联系的人；有关连人士；相联者；合伙人；联系人
q62T Yg} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BR8z%R associate member 附属会员
F]N9ZWn / associated body corporate 相联法人团体
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#ofw| associated company 相联公司；联属公司
`][~0\Y3m associated corporation 相联法团
cT`x,2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)3=oS1p 公认会计师公会〔英国〕
=Jg5J5 Association of Futures Exchange Brokers 香港期货经纪协会
Z=|:D,& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q*{i /=~ association of underwriters 承保人组织
z|=l^u6uS assumption of control 接管
1RY} mq assurance 担保；保险；转易；转易书
o )GNV assurance of interest 权益的转易
Jt43+] at 19XX price 按一九ＸＸ年价格计算
I?c# T Rm at a discount 按赔价计算；按贴水价格计算；打折扣
Nj1vB;4Nx at a premium 按溢价计算；按升水价格计算
'vgw>\X( at call 通知付款；按通知
sl}bN zT# at constant market price 按固定市价计算
y-cRqIM at constant price 按固定价格计算
"pa5+N&2- at cost 按成本计算
#*BcO-N at current market price 按当时市价计算；按现时市价计算
M}!7/8HUC at current price 按当时价格计算；按现时价格计算
4xk'R [v at factor cost 按要素成本计算；按生产要素成本计算
?5K. #>{ at money-of-the-day price 按付款当日价格计算
,}2M'DSWa at or better 按指定或较佳价位〔买卖指令〕
Wo&MHMP at par 按面值计算；平价
;eI,1
[_ at sight 见票即付
B=%cXW, at the close 按收市盘
U;Se'*5xv at the opening 按开市盘
wA|m/SZx attestation 见证；见证条款
@aN<nd`q) at-the-money option 平价期权
(NyS2 ` attorney 受权人；受托代表人
s 4Lqam! attornment 新拥有人承认书
T3u %V_ attributable profit 可归属利润
:/c= ."z. attributable share value 可归属股份价值
v*7}ux8 Auckland Stock Exchange 奥克兰证券交易所
'IY?7+[ auction 拍卖
] hpocr auctioneer 拍卖商
Qv(}*iq] audit 审计；核数
wQgW9546 Audit Commission 审计署
kIWQ
_2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PCF!Y(l 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〕
Pn i
audit review 帐目审查
r@5_LD@f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"X4OUk audited account 审计帐目；经审计的帐目
_Isju
S audited annual account 经审计的周年帐目
n" N!76 audited balance sheet 经审计的资产负债表
,-m yR1} auditor 核数师；核数主任；审计师
U+CZv1 auditor's certificate 核数师证明书；审计师证明书
Bwj^9 J/ob auditor's report 核数师报告；审计师报告
@G+Hrd6 Aussie bond 澳元债券
AWsO? |YT austerity budget 紧缩预算
Vcz Ex P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AP' Uc A Australia All Ordinaries Index 澳洲所有普通股票指数
2>p K Australian Dollar [AUD] 澳元
jku_0Q0*? Australian Options Market 澳大利亚期权市场
/.9j$iK# Australian Securities Commission 澳洲证券事务监察委员会
|6'(yn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~UA-GWb Australian Stock Exchange 澳大利亚证券交易所
_tTtq/ z< Austrian Schilling [ATS] 奥地利先令
Tjma'3H*T0 authentication 认证；鉴证
X<dQq`kZ authority to purchase 委托购买证；委购书
rCR?]1*Z
authorization 认可；核准；授权；授权书
P +ONQN| authorization by direction 指示授权
4|YCBXWh authorization by instruction 指令授权
VHwb 7f]gq authorization by warrant 令状授权
@]P# ]%^D2 authorization of unit trust 单位信托的认可
!#j
y=A authorized agent 指定代理人
F$ QN>wPpM authorized capital 法定资本
92!1I$zi authorized clerk 出市员
0O<g) %Vz> authorized dealer 认可交易商
1wP# ?p)c authorized financial institution 认可财务机构
JwG$lGNJ authorized fund 认可基金
0$NcxbM authorized fund house 获授权的基金公司；认可基金公司
LsH&`G^< authorized institution 认可机构
xS?[v &"2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
MkgeECMf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ss6mN;&D authorized insurer 获授权保险人；获认可承保人
;U=I bK* authorized investment 特准投资项目
Bd jo3 eX authorized person 获授权人
*@/1] W authorized representative 获授权代表
<wWZ]P 2] authorized share capital 法定股本
d.Wq@(ZoA automated quotation system 自动报价系统
\H|tc#::{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s ;EwAd( 自动交易系统〔香港期货交易所有限公司〕
.l5y+a' automatic adjustment mechanism 自动调整机制
8*z)aB&f3 automatic adjustment system 自动调整系统
'X_8j` ]# Automatic Clearing House 自动票据交换所
>]K:lJ]l automatic exchange rates accumulation system 自动化汇率累集系统
Z^ynw8k" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)d5H v2/0 automatic teller machine [ATM] 自动柜员机
xj`ni G autopay 自动转帐
.|W0B+Z8 available assets 可用资产
&x6Z=|Ers available fiscal reserve 现存财政储备
E0; }e
available profit 可用利润
Br^4N9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tS#=I.ET average 平均；平均数；海损
&XAG|
# average basic salary 平均基本薪金
hG51jVYtw average consumer expenditure 平均消费开支；一般消费开支
L c 4\i average cost 平均成本
?# ~3%$> average cost of land production 增辟土地平均成本
g(Q )fw average daily turnover 平均每日成交额
?.Mw average daily wage rate 平均每日工资率
C".nB12 average expenditure pattern 平均开支模式
hM$K?t average growth rate 平均增长率
`/?XvF\ average net fixed assets 固定资产平均净值
+g/TDwyVH average of relatives 相对价格平均数
JL gk? average price 平均价格
!SRElb A;i average propensity to consume 平均消费倾向；一般消费倾向
4)MKYhm average propensity to save 平均储蓄倾向；一般储蓄倾向
N fe average rate 平均率
Wm ri% average revenue 平均收入；平均收益
4@ EY +p average stock 平均库存；平均存货
eaLR-+vEB average yearly rent 平均年租
RhwqAok|lj avoidance of double taxation 避免双重课税
u'Ja9m1 avoidance of tax 避税
