A:
{"O-/*
f+( A share Ａ股；甲类股份
9H2mA$2jnE abatement of tax 减税；减扣免税额
f6m
h _l ABN AMRO Bank N.V. 荷兰银行
G<Urj+3/Xo above-the-line expenditure 线上项目支出；经常预算支出
~I]aUN above-the-line receipt 线上项目收入；经常预算收入
O~Svk'.) ABSA Asia Limited 南非联合亚洲有限公司
fC/P W`4Ae absolute change 绝对数值变更
F(w<YU %6 absolute expenditure 实际开支
CKX3t:HP0 absolute guideline figure 绝对准则数字
d"S\j@ absolute interest 绝对权益
_p<wATv?7t absolute order of discharge 绝对破产解除令
%&wi@ *# absolute profit margin 绝对利润幅度
:0p$r
pJP absolute value 实值；绝对值
HC"y C;_ absolutely vested interest 绝对既得权益
$ |VdGRZ1 absorbed cost 已吸收成本；已分摊成本
CHDt^(oa!B absorption 吸收；分摊；合并
xu >grj absorption rate 吸收率；摊配率；分摊率
8v6AfTo% ACB Finance Limited 亚洲商业财务有限公司
pv^: G; acceptable form of reciprocity 合理的互惠条件
RY\ 0dv> acceptable rate 适当利率；适当汇率
{IT x Ht acceptance agreement 承兑协议
f]2;s#cu acceptance for honour 参加承兑
f||S?n s_ acceptor 承兑人；接受人；受票人
EmyE%$*T acceptor for honour 参加承兑人
1w+)ne_& accident insurance 意外保险
g FXz:!A Accident Insurance Association of Hong Kong 香港意外保险公会
31N5dIi, accident insurance scheme 意外保险计划
f n8|@)J accident year basis 意外年度基准
Q)5V3Q]@^ accommodation 通融；贷款
TXqtE("BDl accommodation bill 通融票据；空头票据
hJ?PV@xy accommodation party 汇票代发人
XE#$|Z account balance 帐户余额；帐户结余
yc f)*0k account book 帐簿
2B+qS'OT account collected in advance 预收款项
T%E/k#
)q account current book 往来帐簿
9Z DbZc account of after-acquired property 事后取得的财产报告
[}5mi?v account of defaulter 拖欠帐目
E`|vu*l7 account payable 应付帐款
3S
@)Ans account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q1(4l?X@ account receivable 应收帐款
]Mvpec_B account receivable report 应收帐款报表
o+}G/*O8 account statement 结单；帐单；会计财务报表
PB~
r7O] account title 帐户名称；会计科目
xrkR)~ E accountant's report 会计师报告
+5GPU 9k Accountant's Report Rules 会计师报告规则
~DS.b-E accounting and auditing procedure 会计与审计程序；会计与核数程序
v3wq- Accounting Arrangements 《会计安排》
| g"K7XfM4 accounting basis 会计基础
ED>P>Gg accounting by Official Receiver 破产管理署署长呈交的帐目
'Jd*r(2d Accounting Circular 《会计通告》
W9S6
SO^\ accounting class 会计类别
.u]d5z
BR accounting date 记帐日期；会计结算日期
v =DC3oh- accounting for money 款项核算
u R]8ZT") Accounting Officer 会计主任
Dn`
accounting period 会计报告期；会计期
T>, [V: accounting policy 会计政策；会计方针
S$4 6YQ accounting practice 会计惯例
P gsG*5WQ accounting principle 会计准则
2_TFc2d accounting record 会计记录
N l^u A accounting report 会计报告
F6_e n z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'_ys4hz} Accounting Society of China 中国会计学会
%8>0 ;ktU accounting statement 会计报表
t(}g;O- accounting system 会计制度；会计系统
7v}(R:* accounting transaction 会计事项；帐务交易
BCX2C accounting treatment 会计处理
Nnfq!%
accounting year 会计年度
$ y%IM`/w accretion 增值；添加
GE=Pa Yz accrual 应计项目；应累算数目
>[Tt'.S!? accrual basis 应计制；权责发生制
RL*b4 7, accrual basis accounting 应计制会计；权责发生制会计
wM}A WmH accrue 应累算；应计
Kd*=- accrued benefit 应累算利益
nuw7pEW@? accrued charges 应计费用
t
>Rh accrued cumulative preference share dividend 应累算的累积优先股股息
n*9nzx#q accrued expenses 应累算费用
Y/
%XkDC~ accrued interest payable 应付利息；应计未付利息
TY?O$d2b3 accrued interest receivable 应收利息；应计未收利息
m=a^t accrued right 累算权益
a'O- 0]g, accruing profit 应累算的利润
JW"n# sR4 accumulated fiscal reserve 累积财政储备
w8zr0z accumulated profit 累积利润；滚存溢利
eV "Uv3 accumulated reserve 累积储备
FM|3'a-z accumulation of surplus income 累积收益盈余
KGmAnN acquired assets 既得资产
Hk$do`H-=Y acquisition 收购；购置；取得
MjK<n[. acquisition cost 购置成本
IuMJ-" acquisition expenses 购置费用
t_+owiF)M acquisition of 100% interest 收购全部股权
9U3 .=J acquisition of control 取得控制权
<@c@`K acquisition of fixed assets 购置固定资产
g!Ui|]BI9 acquisition of shell “买壳”
# hw;aQ acquisition price 收购价
(D n1Eov act of God 天灾
h<qi[d4 X acting partner 执事合伙人
kV4L4yE active market 买卖活跃的市场；交投畅旺的市场；旺市
+}eK8>2 active partner 积极参与的合伙人
c= aZ[ active trading 交投活跃
E&)o.l<h| actual circulation 实际流通
m ;wj|@cF actual cost 实际成本
%C qG/ol actual expenditure 实际开支；实际支出
_|#P~Ft
actual income 实际入息；实际收入；实际收益
m= %KaRI actual market 现货市场
+o35${ actual price 现货价；实际价格
!Z0S@]C actual profit 实际利润
) S}.QrG actual quotation 实盘；实际价位；实际报价
Q]OR0-6<. actual year basis 按实际年度计算
WkV0,_(P actuals 实货
ft~QVe! actuarial investigation 精算调查
'r1X6?d J actuarial principle 精算原则
RFq= `/>dG actuarial report 精算师报告
X.ZG-TC Actuarial Society of Hong Kong 香港精算学会
i O$ ? No actuarial valuation 精算师估值
[7 t actuary 精算师
C8= r sh ad referendum agreement 暂定协议；有待覆核的协定
/l8w b~vl ad valorem duty 从价税；按值征税
l~[
K.p& ad valorem duty system 从价税制
7^1K4%IPl ad valorem fee 从价费
A,c_ME+DVB ad valorem tariff 从价关税
O`Htdnu additional allowance 额外免税额
l-5O5|C additional amount for unexpired risk 未过期风险的额外款额
<[=[| DS l additional assessable profit 补加应评税利润
8C*x rg#g: additional assessment 补加评税
sXYXBX[ additional commitment 额外承担
5C9
.h:c4y additional commitment vote 额外承担拨款
rS+ >oP} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
olm'_ {{
additional dependent parent allowance 供养父母额外免税额
ZgmK~iJ additional provision 额外拨款
|) mUO:* additional stamp duty 附加印花税
XW+-E^d additional tax 补加税罚款；补加税款
X|L _}Q7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fw| t`mUGu adjudged bankrupt 被裁定破产
IDdu2HNu adjudicated bankrupt 裁定破产人
[ Scao $ adjudication fee 裁定费；评定印花税额手续费；评估契据费
O%<+& Q7 adjudication of bankruptcy 裁定破产；宣告破产
ReGT*+UN adjudication of insolvency 裁定无力偿还债务
'-#gQxIpD adjusted actual 经调整的实数；调整后的实数
*z]P|_:&G adjusted current assets 经调整的流动资产；调整后的流动资产
@6-3D/= adjusted figure 经调整的数字；调整后的数额
S_s;f oT adjusted liabilities 经调整的负债；调整后的负债
L!fI Ad ` adjusted loss 经调整的亏损；调整后的亏损
@P h' ! 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
]qx!51S adjusted profit 经调整的利润；调整后的利润
^;$9>yi1 adjusted surplus 经调整的盈余额；调整后的盈余额
v7v> adjusted value 经调整的价值；调整后的价值
C;ME" 4,( adjustment 调整；修订；理算〔保险〕
|w -s{L3@+ adjustment centre 调剂中心
rEWuWv$ adjustment lag 调整过程的时间差距；调整时差
"$q"Kilj% adjustment mechanism 调整机制
ob/HO (h3 adjustment of loss 亏损调整
oWggh3eXk adjustment process 调整过程；调整程序
dvglh?7 d adjustment range 调整幅度
!:~C /B{ administered exchange rate 受管制汇率
'1z C|:, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}:*?w>= administration expenses 行政费用
Xd.y or administration fee 手续费；行政费
COd~H administration in bankruptcy 破产管理
-L2?Tap administration order 遗产管理令
U^-Ry E!} administrator 管理人；遗产管理人
r
l;Y7l administrator of the estate 遗产管理人
`:2np{ admission of debt 债项承认书
[geT u admission of proof 接纳债权证明
|7.X )h` advance 放贷款项；垫付款项；预支款项；预付款项
Z*(OcQ- advance account 暂支帐目；预付款帐户
bNoZ{ 7 advance compensation 预付补偿金
gL1r"&^L advance from shareholder 股东垫款
ObataUxQT advance pending reimbursement 预支以待日后付还
Ko
"JH=< advanced economy 先进经济体系
2 ]r5e; advancement 预付；预付财产
S)"vy Gv advances warrant 垫款令
i,L"%q)C advancing 贷出
L l,nt adverse balance 逆差
6K >(n adverse exchange 逆汇
$GVf;M2* advertisement addressed to shareholders 在报章刊登的致股东通告
. :(gg advice for collection 托收通知书
MW0CqMi]T advice of drawing 提款通知书；汇票通知书
7e{w,.ny! advice of payment 付款通知
1M[|9nWUC Advisory Committee [Securities and Futures Commission]
YP{mzGdE& 谘询委员会〔证券及期货事务监察委员会〕
-CPLgT Advisory Committee on Diversification 经济多元化谘询委员会
FH;)5GGnv affidavit 誓章；遗产申报誓章
u@zT~\ h* affidavit of no receipt 述明无收款的誓章
"T} HH affiliate 联号；联营公司；附属公司
M[e{(iQ: affiliated company 附属公司；联号；联营公司
GF0Utp:Zf; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rNgAzH affordability 负担能力
~\zIb/ # African Development Bank [AfDB] 非洲开发银行
QdIoK7J 9 after-acquired property 事后取得的财产
zeH=py[n after-hours dealing 市后交易
fJi?~[5< after-tax profit 税后盈利；税后利润；税后溢利
.o8pC agency agreement 代理协议
sEx\7t K agency expenses 代理机构的开支
9y)}-TcSpY agency fee 代理费
L)Da1<O Agency Law 《代理法》
8
;=?Lw ? agent 代理人；承销人
">nFzg?Y agent of company 公司代理人
=J )(=, agent's fee 代理人费；经纪费
If|i `,Iy aggregate 总计；总数；总体数字
3 W3d $ aggregate amount 总款额；总额
H$&P=\8n aggregate assets and liabilities 总体资产与负债
By<~h/uJ aggregate at constant price 按固定价格计算的总体数字
]O~ /k~f aggregate demand 总需求
^ .Q/iXgh aggregate gross position 总持仓量
?!bWUVC)_ aggregate limit 总限额
M|>- q aggregate of salaries tax 合计薪俸税
p\xsW "=8q aggregate performance 总体表现；总体业绩
,UD5>Ai aggregate supply 总体供应
?_/T$b ] aggregate surplus 总盈余
uJ,I6P~9 aggregate total 整体总额
WW~QK2o-@ aggregate value 总值；合计价值
b~K-mjJ I aggregated basis 合计基准
u_$Spbc]/ aggregated net chargeable income 合计应课税入息实额
KpO%)M!/Z# aggregation 合并计算；合计；总和
mPi{: aggregation of incomes of husband and wife 夫妇入息合并计算
ML
X: S? aggregation of property 财产的总和
oXqx]@ 7 agio 差价；贴水
tNW0 C] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
C}]rx{xC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b*< *,Ds/G 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
5}_,rF?cX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
PmDar<m 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
|>nVp:t^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Zr;(a;QKs 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yn{U/+ agreement for a settlement 授产协议
' @j8tK agreement for assignment 转让协议
oF0*X$_X agreement for sale 售卖协议；买卖协议
+ L#): xr agreement for sale and purchase 买卖协议
uTP4r agreement for the payment of interest 支付利息协议
Y F W0 agreement for the repayment of money 还款协议
@wXo{p@W agreement of reinsurance 再保险协议
6r)qM )97 Agricultural Bank of China 中国农业银行
f& Meiu+ air passenger departure tax 飞机乘客离境税
.PJ_1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
' :,p6 airport tax 机场税
ivi&; alcohol duty 酒精税
DVRbTz3V alienation 让与；让渡；转让
7me1 :}4 alimony 生活费；赡养费
R<1[hH9"o All Ordinaries Index [AOI] 所有普通股指数
/?:] f all risks 全险；综合险
p5=VGKp All Sales Record for Stock Market 《股票市场成交报告》
eadY(-4|I- Allied Capital Resources Limited 新联财务有限公司
5W? r04 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+' ?axv6e allocation letter 拨款信件
%M N>b[z
allocation of fund 分配款项；预留款项
fehM{)x2: allocation of profit 利润分配；溢利分配
2 lBu"R 6} allocation warrant 拨款令
rjT!S1Hs allotment 分配；配股
4_?*@L1 allotment notice 股份配售通知；配股通知
j'FBt8P' allotment of shares 股份分配
TM$`J allowable 可获宽免；免税的
6.GIUM%D allowable business loss 可扣除的营业亏损
!rgdOlTR ^ allowable expenses 可扣税的支出
m2Q#ATLW allowance 免税额；津贴；备抵；准备金
wB0ONH[ allowance for debts 债项的免税额
ed7Hz#Qc allowance for depreciation by wear and tear 耗损折旧免税额
qL68/7:A allowance for funeral expenses 殡殓费的免税额
tP ho4,x$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9Dy/-%Ut9 allowance for repairs and outgoings 修葺及支出方面的免税额
imf_@_ allowance to debtor 给债务人的津贴
XAc#ywophi alteration of capital 资本更改
gUxJ>~ alternate trustee 候补受托人
[a1}r=6~ amalgamation 合并
YPsuG -is ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1)wzSEV@ ambit of charges 征税范围；收费范围
oNr~8 CA` amended valuation 经修订的估值
\~ h7 American Commodities Exchange 美国商品交易所
_}wy|T&7k& American Express Bank Limited 美国运通银行
]#x? [ F American Stock Exchange 美国证券交易所
B (dq$+4 amortization 摊销
*Z"(K\1TH amount due from banks 存放银行同业的款项
|Xl,~-. amount due from banks abroad 存放海外银行同业的款项
4*9: amount due from holding companies 控股公司欠款
1PJ8O|Z t8 amount due from local banks 存放本港银行同业的款项
d/:zO4v3 amount due to banks 银行同业的存款
Wtwh.\Jba amount due to banks abroad 海外银行同业的存款
ws$!-t4<( amount due to holding companies 控股公司存款
rF5O ?<( amount due to local banks 本港银行同业的存款
nXq ZkZE\ amount due to outport banks 外埠银行同业的存款
mEe JK3D[ amount for note issue 发行纸币的款额
R%N&Y~zH amount of bond 担保契据的款额
c)fTI,.$ amount of consideration 代价款额
?I.<mdhN#t amount of contribution 供款数额
,~-
dZs amount of indebtedness 负债款额
skP 2IMa75 amount of principal of the loan 贷款本金额
g4^df%)& amount of rates chargeable 应征差饷数额
N !F ;! amount of share capital 股本额
t^qPQ;"=, amount of sums assured 承保款额
E`SFr amount of variation 变动幅度
3pKr
{U92 amount of vote 拨款数额
?$xZ$zW amount payable 应付款额
3YF*TxKx amount receivable 应收款额
2@S{e$YK` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C vtG analysis 分析
q@x{6zj ancillary risk 附属风险
- ?W hJ.U annual account 周年帐目；周年帐目报表；年度决算；年结
/Hl]$ sJY annual accounting date 年结日期
_S;L| 1>S annual allowance 每年免税额；年积金；年度津贴；年津
)/F1,&/N`e annual balance 年度余额
@c ZNoD annual disposable income 每年可动用收入
k;pTOj annual estimates 周年预算
64OgE! annual fee 年费
D=nuK25 annual general meeting 周年大会
;F;`y), annual growth rate 年增率；每年增长率
\^+=vO;A annual long-term supplement 长期个案每年补助金
)5U&^tJ annual pensionable emolument 可供计算退休金的年薪
T=w5FT annual report 年报
EV 8}C= Annual Report on the Consumer Price Index 《消费物价指数年报》
D-BWgK annual return 周年报表；周年申报表；每年报税表格
^w XXx=Xf Annual Return Rules 《周年报表规则》
)Aky :kM$ annual review of consumer prices 每年消费物价回顾
L{\au5-4 annual roll-forward basis 逐年延展方式
jnuovM!x~ annual salary 年薪
6A]Ia4PL annual statement 年度报表；年度决算表
:8bz+3p 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
sC Fqz[I annuitant 年金受益人
?B2 T'}~ annuity 年金
wV;qc3 annuity contract 年金合约
"[(I* annuity on human life 人寿年金
J!o[/`4ib antecedent debt 先前的债项
)MZQ\8,)] ante-dated cheque 倒填日期支票
fr%} |7 anticipated expenditure 预期开支
Z\d7dbv anticipated net profit 预期纯利
MhZ T<6 anticipated revenue 预期收入
Ncu\;K\N anti-inflation measure 反通货膨胀措施
F$FCfP7 anti-inflationary stance 反通货膨胀立场
6XO%l0dC. apparent deficit 表面赤字
YoKY&i6r} apparent financial solvency 表面偿债能力
S/| 'g g C apparent partner 表面合伙人
X#mp pMU application for personal assessment 个人入息课税申请书
dM(}1%2 application of fund 资金应用
47xJ(yO application to release as liquidator and to destruct the books of accounts and documents
mzz77i
申请免除清盘人职务及毁灭帐簿与文件
Y, k Tk appointed actuary 委任精算师
8qfg=mu+ % appointed auditor 委任核数师；委任审计师
ZgL4 $% appointed trustee 委任的受托人
MeqW/!72$L appointer 委任人
I"^ `!8<q apportioned pro rata 按比例分摊
6U k[_)1 apportionment 分配；分摊
zR_#c3o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!tT$}? Ano apportionment formula 分摊方程式
D^Bd>E y4 apportionment of estate duty 遗产税的分摊
1Ig@ gdmz appraisal 估价；评估
j1)HIQE|5f appreciable growth 可观增长
RbJ,J)C> appreciable impact 显着影响
A|V
|vT7cb appreciable increase 可观增长
hmOhXE[ a& appreciation 增值；升值
c ZN+D D appreciation against other currencies 相对其他货币升值
SR#X\AWM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N&!qu r \ appreciation tax 增值税
WKFmU0RK appropriation 拨款；拨用；拨付
:cm fy6h] appropriation account 拨款帐目
n_%JXm#\ Appropriation Bill 拨款法案
w<<G} 4~u| appropriation-in-aid system 补助拨款办法
z6 v RTY approved assets 核准资产
Eoug/we approved basket stock 认可一篮子证券
;K[`o/#4" approved budget 核准预算
Q9N=yz approved charitable donation 认可慈善捐款
1\q2;5 approved charitable institution 认可慈善机构
Uc6BI$Fmz approved currency 核准货币；认可货币
kn_%'7 approved estimates 核准预算
m-lUgx7 approved estimates of expenditure 核准开支预算
Cyxt EzPp approved overseas insurer 核准海外保险人
`5;O|qRq approved overseas trust company 核准海外信托公司
#e0tT+ approved pooled investment fund 核准汇集投资基金
!6ZkLE[XJ< approved provident fund scheme 认可公积金计划
3VbQDPG approved provision 核准拨款
ip4:px- approved redeemable share 核准可赎回股份
+pJ;}+ approved regional stock 认可地区性证券
9~D oF]TM approved retirement scheme 认可退休金计划
_gK@), de approved subordinated loan 核准附属贷款
)p>BN|L arbitrage 套戥；套汇；套利
7'_zJI^ arbitrageur 套戥者；套汇者
AG2iLictv arbitrary amount 临时款项
Ep0L51Q arrangement 措施；安排；协定
Z'PE^ , arrears 欠款
l
tr =_ arrears of pay 欠付薪酬
KE+y'j#C3 arrears of revenue 逾期未收税款；逾期未收的帐项
8@|_];9#. articles of association 组织章程；组织细则；组织章程细则
#F.;N<a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kDJ5x8Q# ascertainment of profit 确定利润
o_p//S#q "Asia Clear" “亚洲结算系统”
qn#\ro1H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_JA.~edqM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+I#5? Asian Development Fund [ADF] 亚洲发展基金
KP7bU9odJ Asian dollar bond 亚洲美元债券
|n 3PznV Asian dollar market 亚洲美元市场
Re('7m h~ Asian dollar rate 亚洲美元利率
Xd>4n7nb$` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l NQ t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n *%<!\gJ asked price 沽盘；喊价；索价；卖方报价
&( \z assessable income 应评税入息
3=1aMQ assessable loss 应评税亏损
6#O n .Q assessable profit 应评税利润
LbtcZ)D! assessable value 应评税值
Dg/&m*Yl assessed profit 估定利润
L@w|2 assessed value 经评估价值
AZxx%6 assessment 评税；评定；估价；评税单
A"k6n\!n; assessment number 评税编号；估价编号
Aj.TX%}`h assessment of additional tax 补加税评税
nI%0u<=d assessment of performance 业绩评估；实绩评价
;Br8\2=$ Assessor 评税主任
kssS,Ogf\_ asset price bubbles 资产价格泡沫
zv!%u=49 asset-backed securities 具资产保证的证券
:k075Zr/#D assets accretion 资产增值
{Q?AIp6u| assets and liabilities 资产与负债
;VM/Cxgep assets betterment statement 资产递增表；资产改进表
7rc^-!k assets lending 实物放款；有抵押贷款
dfGdY"& assets of the company passing on the death 死者去世时转移的公司资产
ZPn`.Qc assets pledged as security for liabilities 用作负债抵押的资产
]v@#3,BV assets portfolio 资产投资组合
x&tad+T assets price 资产价格
Z rnZ7,!@ assets quality 资产质素
v
I@Wuu: assets realization 资产变现
?7^H1L assets refinancing arrangement 资产再集资安排
ePK^v _vBD assets securitization 资产证券化
H^p ?t=Y assets situated outside Hong Kong 在香港以外地方的资产
F' W{\ 4 assets stripping 削减资产；拆卖资产
gpsEN(.w assets value 资产值
too=+'<N</ assignee 承让人
RyC]4 QyC assignment 转让；转让书；转让契
w"bQxS~$y assignment of interest 权益转让
gVsAz assignment of letters patent and trade mark 专利证书及商标转让
49~ 5U+x; assignment of property 物业转让；物业转让书
7_d gQI3y assignment right 转让权
DIH.c7o assignor 转让人
vL{~?vq6
associate 有联系的人；有关连人士；相联者；合伙人；联系人
:#"gQ^YNp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/}r%DND ' associate member 附属会员
\y{Bnp5h associated body corporate 相联法人团体
9M:wUYHT associated company 相联公司；联属公司
HQK %Y2S associated corporation 相联法团
g AC} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!E,$ @mvd 公认会计师公会〔英国〕
B cd6 ~ Association of Futures Exchange Brokers 香港期货经纪协会
g1JD8~a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+?[TH?2c+ association of underwriters 承保人组织
bgqN&J)Jr) assumption of control 接管
QS,IM >Nr assurance 担保；保险；转易；转易书
\C M( assurance of interest 权益的转易
QKYIBX at 19XX price 按一九ＸＸ年价格计算
xIf,1g@Cq9 at a discount 按赔价计算；按贴水价格计算；打折扣
3 zp)!Q Ji at a premium 按溢价计算；按升水价格计算
AQU4~g
mI at call 通知付款；按通知
Am%zEt$c at constant market price 按固定市价计算
~ d^+yR- at constant price 按固定价格计算
Zaf] .R at cost 按成本计算
>5#`j+8=q at current market price 按当时市价计算；按现时市价计算
Il%LI at current price 按当时价格计算；按现时价格计算
NwoBM6 # at factor cost 按要素成本计算；按生产要素成本计算
++F #Z(p at money-of-the-day price 按付款当日价格计算
7m{ 'V`F at or better 按指定或较佳价位〔买卖指令〕
2[LT!TT at par 按面值计算；平价
[#$ -kd~ at sight 见票即付
"3LOL/7f at the close 按收市盘
Xz4!#,z/ at the opening 按开市盘
W*e6F?G attestation 见证；见证条款
Pon 2!$ at-the-money option 平价期权
Ir jK I.PR attorney 受权人；受托代表人
Aga2 I#1r attornment 新拥有人承认书
K_bF)6" attributable profit 可归属利润
;&37mO/T attributable share value 可归属股份价值
'ADt<m_$ Auckland Stock Exchange 奥克兰证券交易所
jn>3(GRGC$ auction 拍卖
E< "aUnI auctioneer 拍卖商
k'&BAC.K, audit 审计；核数
` QXO+'j4 Audit Commission 审计署
t8\F7F P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)\l}i%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〕
$SRpFz5y$ audit review 帐目审查
]
NL-)8u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m ,,-rC audited account 审计帐目；经审计的帐目
2B3H -` audited annual account 经审计的周年帐目
!
pR&&uG audited balance sheet 经审计的资产负债表
J "yO\Y auditor 核数师；核数主任；审计师
j1*'yvGM auditor's certificate 核数师证明书；审计师证明书
AcyiP
auditor's report 核数师报告；审计师报告
$IA(QC_]AO Aussie bond 澳元债券
Oj\lg2Ck
austerity budget 紧缩预算
Hh hN8t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D' ZR>@w@ Australia All Ordinaries Index 澳洲所有普通股票指数
hU3c;6]3 Australian Dollar [AUD] 澳元
L&MR%5 Australian Options Market 澳大利亚期权市场
WW\u}z.Q J Australian Securities Commission 澳洲证券事务监察委员会
C$SuFL(pb Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g2 JNa?z Australian Stock Exchange 澳大利亚证券交易所
[U]U *x Austrian Schilling [ATS] 奥地利先令
Dz:A.x@$* authentication 认证；鉴证
oS0l Tf\ authority to purchase 委托购买证；委购书
aB0L]i authorization 认可；核准；授权；授权书
_d 76jmujJ authorization by direction 指示授权
6!bVPIyYO authorization by instruction 指令授权
]@vX4G/ authorization by warrant 令状授权
#8MA+ authorization of unit trust 单位信托的认可
U748$%}] authorized agent 指定代理人
>A|( mc authorized capital 法定资本
YD
H!N l authorized clerk 出市员
a$yAF4HR< authorized dealer 认可交易商
>0Y >T6 ! authorized financial institution 认可财务机构
~m8" .Z" authorized fund 认可基金
0f&B;?)! authorized fund house 获授权的基金公司；认可基金公司
.LhIB? authorized institution 认可机构
u)Y~+ [Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O`E r*-O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:f
G 5?]) authorized insurer 获授权保险人；获认可承保人
U<gM gA authorized investment 特准投资项目
@ )1>ba authorized person 获授权人
4='Xhm authorized representative 获授权代表
t '|A0r$ authorized share capital 法定股本
&l "/G%W automated quotation system 自动报价系统
jzI70+E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>!848J 自动交易系统〔香港期货交易所有限公司〕
Ck d@| automatic adjustment mechanism 自动调整机制
7DDd 1"jE automatic adjustment system 自动调整系统
?;zu>4f| Automatic Clearing House 自动票据交换所
~7+7{9g automatic exchange rates accumulation system 自动化汇率累集系统
GPz0qK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_v bCC7Bf8 automatic teller machine [ATM] 自动柜员机
Y<-h#_ autopay 自动转帐
FeoI+K A available assets 可用资产
c[J?`8 available fiscal reserve 现存财政储备
/2l&D~d" available profit 可用利润
S[J eW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Yz]c'M@ average 平均；平均数；海损
(RVe,0y average basic salary 平均基本薪金
o}$uP5M8q average consumer expenditure 平均消费开支；一般消费开支
^MIF+/bQ average cost 平均成本
N;4 bEcWjp average cost of land production 增辟土地平均成本
#V&98 F average daily turnover 平均每日成交额
3.@"GS#"[ average daily wage rate 平均每日工资率
m0QE
S average expenditure pattern 平均开支模式
6!zBLIYFI average growth rate 平均增长率
TwlX'iI_; average net fixed assets 固定资产平均净值
vT ~ey average of relatives 相对价格平均数
i)y8MlC{ average price 平均价格
:dq.@:+<R average propensity to consume 平均消费倾向；一般消费倾向
94VtGg=b} average propensity to save 平均储蓄倾向；一般储蓄倾向
J{;XNf = average rate 平均率
KBE3q) average revenue 平均收入；平均收益
.2"-N5Z average stock 平均库存；平均存货
v e($l"T average yearly rent 平均年租
${m; x: ' avoidance of double taxation 避免双重课税
V5:ad avoidance of tax 避税
