A:
d~u+:[\=/ A share Ａ股；甲类股份
x!"S`AM abatement of tax 减税；减扣免税额
M S)(\&N ABN AMRO Bank N.V. 荷兰银行
/{#1w\ above-the-line expenditure 线上项目支出；经常预算支出
"z8L}IC!e5 above-the-line receipt 线上项目收入；经常预算收入
4Bsx[~ u& ABSA Asia Limited 南非联合亚洲有限公司
8xW_N"P.> absolute change 绝对数值变更
Tl6%z9rY@ absolute expenditure 实际开支
FhVi|V a absolute guideline figure 绝对准则数字
"hdc B
0 absolute interest 绝对权益
18jI6$DY absolute order of discharge 绝对破产解除令
7;ZSeQ yC absolute profit margin 绝对利润幅度
+pURF&Pr absolute value 实值；绝对值
3@f@4t@5V absolutely vested interest 绝对既得权益
m_wBRan absorbed cost 已吸收成本；已分摊成本
dq? {?~3 absorption 吸收；分摊；合并
T.]+T[}! absorption rate 吸收率；摊配率；分摊率
#p_3j 0S ACB Finance Limited 亚洲商业财务有限公司
4{7O}f acceptable form of reciprocity 合理的互惠条件
Pfj{TT.#L acceptable rate 适当利率；适当汇率
~ &8ag` acceptance agreement 承兑协议
M#c.(Q dF acceptance for honour 参加承兑
-}_- #L!Q acceptor 承兑人；接受人；受票人
-SnP+X! acceptor for honour 参加承兑人
n.Iu|,?q accident insurance 意外保险
icLf; @ Accident Insurance Association of Hong Kong 香港意外保险公会
c;C :$B7 accident insurance scheme 意外保险计划
)/A If H accident year basis 意外年度基准
) ,1MR= accommodation 通融；贷款
7+ QD=j- accommodation bill 通融票据；空头票据
dOh`F~
Y)e accommodation party 汇票代发人
EW7heIT$ account balance 帐户余额；帐户结余
tQ=M=BPZ account book 帐簿
rf?Q# KM\W account collected in advance 预收款项
f^\qDvPur account current book 往来帐簿
|}P4Gr}6 account of after-acquired property 事后取得的财产报告
;& ny< gQ account of defaulter 拖欠帐目
M[Lj N account payable 应付帐款
z'GYU= account payee only [A/C payee only] 只可转帐；存入收款人帐户
xj~5/)XX|X account receivable 应收帐款
H48`z'o account receivable report 应收帐款报表
:f<3`x' account statement 结单；帐单；会计财务报表
tEh YQZ account title 帐户名称；会计科目
Au(zvgP accountant's report 会计师报告
8(J&_7u Accountant's Report Rules 会计师报告规则
\x\_I1| accounting and auditing procedure 会计与审计程序；会计与核数程序
*(5y;1KU Accounting Arrangements 《会计安排》
!B_i~Rmg accounting basis 会计基础
,R_ KLd accounting by Official Receiver 破产管理署署长呈交的帐目
xFvDKW)_X7 Accounting Circular 《会计通告》
7m3|2Qv accounting class 会计类别
T>,3V:X accounting date 记帐日期；会计结算日期
s_xWvx8?4. accounting for money 款项核算
_PUgK\ Accounting Officer 会计主任
P0WI QG+ accounting period 会计报告期；会计期
]Ng K(I U accounting policy 会计政策；会计方针
g(){wC I accounting practice 会计惯例
)D?\ru H accounting principle 会计准则
/ V}> v accounting record 会计记录
MM8@0t'E accounting report 会计报告
X~wkqI#d%E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JsAl;w Accounting Society of China 中国会计学会
1ga.%M* accounting statement 会计报表
w],+l N; accounting system 会计制度；会计系统
Y?G\@ 6 accounting transaction 会计事项；帐务交易
$ J}d6% accounting treatment 会计处理
@y?<Kv}s accounting year 会计年度
&0! f_ accretion 增值；添加
4Rj;lA lwB accrual 应计项目；应累算数目
s }yJkQb accrual basis 应计制；权责发生制
~H"Q5Hr accrual basis accounting 应计制会计；权责发生制会计
%6 r MS} accrue 应累算；应计
,[fn? s r accrued benefit 应累算利益
Nb;xJSl ox accrued charges 应计费用
l, 5<g-r
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l+g\xUP accrued expenses 应累算费用
A<-Prvryt accrued interest payable 应付利息；应计未付利息
+iKs)s _~ accrued interest receivable 应收利息；应计未收利息
r;m_@*] accrued right 累算权益
V8AF;1c?-' accruing profit 应累算的利润
C Za Urr accumulated fiscal reserve 累积财政储备
e vOy Tvc accumulated profit 累积利润；滚存溢利
qOOF]L9r%u accumulated reserve 累积储备
{hYH4 a&Hb accumulation of surplus income 累积收益盈余
4pNIsjl} acquired assets 既得资产
G=?2{c}U acquisition 收购；购置；取得
(3P kTQlE acquisition cost 购置成本
-XNjyXm2 acquisition expenses 购置费用
{KkP"j'7h acquisition of 100% interest 收购全部股权
V }<Hx3! acquisition of control 取得控制权
P>q"P1&{ acquisition of fixed assets 购置固定资产
` \!oY;jk acquisition of shell “买壳”
R&M v|R acquisition price 收购价
.<ux Z act of God 天灾
=D88jkQe" acting partner 执事合伙人
/HCd52 active market 买卖活跃的市场；交投畅旺的市场；旺市
rw> X JE active partner 积极参与的合伙人
IO/%X;Y_ active trading 交投活跃
9gFb=&1k actual circulation 实际流通
pdCn98}%- actual cost 实际成本
&%3$zgvR actual expenditure 实际开支；实际支出
7g@P$e] actual income 实际入息；实际收入；实际收益
2p'ujAK actual market 现货市场
*a }NRf}W actual price 现货价；实际价格
p Z4]K xX@ actual profit 实际利润
' *h y!f] actual quotation 实盘；实际价位；实际报价
i"|="O0v5 actual year basis 按实际年度计算
l"9. zPvT< actuals 实货
q bu>YTj actuarial investigation 精算调查
S-)mv'Al'F actuarial principle 精算原则
4?Mb>\n%<^ actuarial report 精算师报告
w
D|p' N Actuarial Society of Hong Kong 香港精算学会
pbg[\UJyd actuarial valuation 精算师估值
:9`'R0=i^ actuary 精算师
llG^ +*Y8t ad referendum agreement 暂定协议；有待覆核的协定
.-Y3oWV ad valorem duty 从价税；按值征税
S<),
,( ad valorem duty system 从价税制
FtBYPSGz ad valorem fee 从价费
"{a-I=s\C ad valorem tariff 从价关税
7kDX_ ,i additional allowance 额外免税额
Ph[P$: 9 additional amount for unexpired risk 未过期风险的额外款额
: 0K[fBa additional assessable profit 补加应评税利润
yL =*yC additional assessment 补加评税
]WZ_~8 additional commitment 额外承担
YbS$D additional commitment vote 额外承担拨款
r0
%W GMk2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A4!IbJD,0 additional dependent parent allowance 供养父母额外免税额
nsO! additional provision 额外拨款
~3p
:jEM.[ additional stamp duty 附加印花税
r8 P XdNg additional tax 补加税罚款；补加税款
;uw`6 KJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wk
@-O }W adjudged bankrupt 被裁定破产
~~J xw ] adjudicated bankrupt 裁定破产人
&+t! LM adjudication fee 裁定费；评定印花税额手续费；评估契据费
w.s-T.5.j adjudication of bankruptcy 裁定破产；宣告破产
~pM\ ]OC adjudication of insolvency 裁定无力偿还债务
_"BYnPq@wb adjusted actual 经调整的实数；调整后的实数
{O\>"2}m'f adjusted current assets 经调整的流动资产；调整后的流动资产
V?KACYd@O adjusted figure 经调整的数字；调整后的数额
t{)Z$ )' adjusted liabilities 经调整的负债；调整后的负债
c;\} R# adjusted loss 经调整的亏损；调整后的亏损
,P G d 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
HEZgHL adjusted profit 经调整的利润；调整后的利润
Be?b|
G!M adjusted surplus 经调整的盈余额；调整后的盈余额
jpND" `Q adjusted value 经调整的价值；调整后的价值
J
LOTl. adjustment 调整；修订；理算〔保险〕
V=#L@ws adjustment centre 调剂中心
S w##C
l# adjustment lag 调整过程的时间差距；调整时差
f"^G\ adjustment mechanism 调整机制
Y6LoPJ adjustment of loss 亏损调整
X6_m&~}15 adjustment process 调整过程；调整程序
z'cK,psq( adjustment range 调整幅度
I'"b3]DXG administered exchange rate 受管制汇率
]-
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c e/Z[B+d administration expenses 行政费用
f-at@C1L%L administration fee 手续费；行政费
%onUCN<O` administration in bankruptcy 破产管理
g? 7% administration order 遗产管理令
7MX nt5qUh administrator 管理人；遗产管理人
AiUICf?{ administrator of the estate 遗产管理人
r >%r eS admission of debt 债项承认书
'G3;!xk$ admission of proof 接纳债权证明
"S$4pj`< advance 放贷款项；垫付款项；预支款项；预付款项
We^! (G advance account 暂支帐目；预付款帐户
vj? v7 advance compensation 预付补偿金
1Ql\aO) advance from shareholder 股东垫款
o+U]=q*|)$ advance pending reimbursement 预支以待日后付还
1UR ;} advanced economy 先进经济体系
jY.iQBhjEB advancement 预付；预付财产
R-v99e iN advances warrant 垫款令
^:JZ.r advancing 贷出
F"7dN *7 adverse balance 逆差
$s]c'D) adverse exchange 逆汇
3Q- i%7l advertisement addressed to shareholders 在报章刊登的致股东通告
jI`1>>N&1 advice for collection 托收通知书
aBV{Xr~#( advice of drawing 提款通知书；汇票通知书
%m\dNUz4g advice of payment 付款通知
,^dyS]!d$ Advisory Committee [Securities and Futures Commission]
_ J<^'w^;% 谘询委员会〔证券及期货事务监察委员会〕
P%Fkd3e+ Advisory Committee on Diversification 经济多元化谘询委员会
}=kf52Am,} affidavit 誓章；遗产申报誓章
SG6@Rn* ^ affidavit of no receipt 述明无收款的誓章
D@[Mk"f affiliate 联号；联营公司；附属公司
_O!) aD affiliated company 附属公司；联号；联营公司
xRZ9.Agv_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:5/P{Co ( affordability 负担能力
k!/"J
; African Development Bank [AfDB] 非洲开发银行
zbL!q _wO after-acquired property 事后取得的财产
r[P5
ufy2] after-hours dealing 市后交易
G]q1_q4P1? after-tax profit 税后盈利；税后利润；税后溢利
W/dl`UDY agency agreement 代理协议
XqD/~_z ; agency expenses 代理机构的开支
}*+?1kv agency fee 代理费
{fsU(Jj\ Agency Law 《代理法》
~WS;)Q0| agent 代理人；承销人
I?sA)!8 agent of company 公司代理人
2 {t i])
agent's fee 代理人费；经纪费
U1&pcwP aggregate 总计；总数；总体数字
J \iyc,M<M aggregate amount 总款额；总额
mp2J|!Lx aggregate assets and liabilities 总体资产与负债
-7_`6U2" aggregate at constant price 按固定价格计算的总体数字
2l43/aCq aggregate demand 总需求
UL0%oJ# aggregate gross position 总持仓量
]e0yC aggregate limit 总限额
zh2gU@" aggregate of salaries tax 合计薪俸税
w6F' rsko] aggregate performance 总体表现；总体业绩
FU-YI" aggregate supply 总体供应
; aA,H& aggregate surplus 总盈余
ZVo%ssVt aggregate total 整体总额
chjXsq#Q^ aggregate value 总值；合计价值
-eKi}e aggregated basis 合计基准
FI,>v` aggregated net chargeable income 合计应课税入息实额
*Vk%"rw aG aggregation 合并计算；合计；总和
xFZA1 8 aggregation of incomes of husband and wife 夫妇入息合并计算
PCl@Ff aggregation of property 财产的总和
Vmj7`w& agio 差价；贴水
% j],6wW5J 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》
L%,tc~)A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$+` YP 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
RhM]OJd' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!mFx= + 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
|1d;0*HIgX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
v ?b9TE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<{rRcFR agreement for a settlement 授产协议
t#s?: agreement for assignment 转让协议
Y,O )"6ev agreement for sale 售卖协议；买卖协议
pDr%uL agreement for sale and purchase 买卖协议
%U]_1"d,<\ agreement for the payment of interest 支付利息协议
]d#Lfgo agreement for the repayment of money 还款协议
3`@al hD' agreement of reinsurance 再保险协议
r 3X|*/ Agricultural Bank of China 中国农业银行
as\6XW$;Q air passenger departure tax 飞机乘客离境税
Do@:|n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>t2E034_ airport tax 机场税
w3lR8R] alcohol duty 酒精税
( P;z*
"q alienation 让与；让渡；转让
=ogzq.+| alimony 生活费；赡养费
.k5
TQt All Ordinaries Index [AOI] 所有普通股指数
}V.Wp6"S all risks 全险；综合险
ZA@Q P1 All Sales Record for Stock Market 《股票市场成交报告》
=j[ zMO Allied Capital Resources Limited 新联财务有限公司
!a&@y#x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V|.3Z\( allocation letter 拨款信件
H\ A!oB,sw allocation of fund 分配款项；预留款项
&IGTCTBP allocation of profit 利润分配；溢利分配
DXPiC[g] allocation warrant 拨款令
,: X+NQ allotment 分配；配股
/{pVYY allotment notice 股份配售通知；配股通知
S4]}/Imn) allotment of shares 股份分配
g0 ec- allowable 可获宽免；免税的
(fON\ )l allowable business loss 可扣除的营业亏损
a`5ODW+ allowable expenses 可扣税的支出
D`]Lm 24_] allowance 免税额；津贴；备抵；准备金
%OW L M allowance for debts 债项的免税额
u}u;jTi> 2 allowance for depreciation by wear and tear 耗损折旧免税额
@vWC "W allowance for funeral expenses 殡殓费的免税额
Ui6f>0? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X E]YKJ?|k allowance for repairs and outgoings 修葺及支出方面的免税额
$Xf1|!W%a% allowance to debtor 给债务人的津贴
6x KbK1W alteration of capital 资本更改
}>vf(9sF` alternate trustee 候补受托人
wD >tR
SW amalgamation 合并
SX)giQLU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c)8V^7= Q ambit of charges 征税范围；收费范围
&0*l=!:G^ amended valuation 经修订的估值
}J}a;P4 American Commodities Exchange 美国商品交易所
c- z 2[a8 American Express Bank Limited 美国运通银行
-L>\ 58` American Stock Exchange 美国证券交易所
WN9 < amortization 摊销
%=x|.e@J amount due from banks 存放银行同业的款项
UeB8|z amount due from banks abroad 存放海外银行同业的款项
}5gAxR, amount due from holding companies 控股公司欠款
z)Xf6& amount due from local banks 存放本港银行同业的款项
usi v`.
amount due to banks 银行同业的存款
sGIY\% amount due to banks abroad 海外银行同业的存款
:A35 ?9E? amount due to holding companies 控股公司存款
zHi+I 7 amount due to local banks 本港银行同业的存款
d =%:rLm$ amount due to outport banks 外埠银行同业的存款
;=X6pK amount for note issue 发行纸币的款额
e:H7h t: amount of bond 担保契据的款额
CC 1\0$ / amount of consideration 代价款额
*OU>s;"$ amount of contribution 供款数额
<VV./W8e9 amount of indebtedness 负债款额
xq_%|p}y amount of principal of the loan 贷款本金额
hNB;29r~ amount of rates chargeable 应征差饷数额
.$b]rx7$ ~ amount of share capital 股本额
ia15r\4j) amount of sums assured 承保款额
<{ @? c amount of variation 变动幅度
MdK!Y amount of vote 拨款数额
9`}Wp2 amount payable 应付款额
|+Z,
7~! amount receivable 应收款额
l c)*HYqU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6U;pYWht analysis 分析
X1U7$/t ancillary risk 附属风险
=jdO2MgSg* annual account 周年帐目；周年帐目报表；年度决算；年结
^,zE Nqg7 annual accounting date 年结日期
q q}EXq ^ annual allowance 每年免税额；年积金；年度津贴；年津
{<~0nLyJS annual balance 年度余额
}J .f
5WaG annual disposable income 每年可动用收入
a,o)i8G9R< annual estimates 周年预算
nd
'K4q annual fee 年费
2V(ye9 annual general meeting 周年大会
LL v~yS O annual growth rate 年增率；每年增长率
2UY0:y e annual long-term supplement 长期个案每年补助金
V^ aX^ ; annual pensionable emolument 可供计算退休金的年薪
?&Si P-G annual report 年报
JDv7jy Annual Report on the Consumer Price Index 《消费物价指数年报》
N#{d_v^H?d annual return 周年报表；周年申报表；每年报税表格
LXj2gsURu% Annual Return Rules 《周年报表规则》
>nm by|XtW annual review of consumer prices 每年消费物价回顾
E",s ] annual roll-forward basis 逐年延展方式
5)4*J. annual salary 年薪
*leQd^47 annual statement 年度报表；年度决算表
3/8o )9f. 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
DQW^;Ls annuitant 年金受益人
m`C (y$8fU annuity 年金
V x1C4 annuity contract 年金合约
vPEL'mw/3# annuity on human life 人寿年金
[0CoQ5:d?& antecedent debt 先前的债项
b)@%gS\F ante-dated cheque 倒填日期支票
3F2> &p|7 anticipated expenditure 预期开支
7k{Oae\ $ anticipated net profit 预期纯利
b?7?iV 4 anticipated revenue 预期收入
XNwY\y anti-inflation measure 反通货膨胀措施
iRo UM.% anti-inflationary stance 反通货膨胀立场
[7B:{sH apparent deficit 表面赤字
$wU.GM$ t~ apparent financial solvency 表面偿债能力
c38RE,4U apparent partner 表面合伙人
}Q_IqI[7 application for personal assessment 个人入息课税申请书
yrO'15TB application of fund 资金应用
+]H9:ARI application to release as liquidator and to destruct the books of accounts and documents
+U&aK dQs 申请免除清盘人职务及毁灭帐簿与文件
E ^L appointed actuary 委任精算师
|Hg )!5EJ appointed auditor 委任核数师；委任审计师
9,Zg'4",d appointed trustee 委任的受托人
#6'oor X appointer 委任人
Vnuz!
6. apportioned pro rata 按比例分摊
{'Nvs_{6 apportionment 分配；分摊
`Bx3grZ
7& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QQP bKok> apportionment formula 分摊方程式
!%J;dOcU apportionment of estate duty 遗产税的分摊
SQ5SvYH appraisal 估价；评估
fI[tU(x appreciable growth 可观增长
YI b5jK ` appreciable impact 显着影响
*%(8z~(\ appreciable increase 可观增长
v=nq P{ appreciation 增值；升值
]]@jvU_?kS appreciation against other currencies 相对其他货币升值
Fh& ` v0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`g6XVa*%# appreciation tax 增值税
;k^wn)JE$ appropriation 拨款；拨用；拨付
wl^bvH G appropriation account 拨款帐目
`kIzT!HX Appropriation Bill 拨款法案
Cl[ '6L k appropriation-in-aid system 补助拨款办法
o!L1Qrh approved assets 核准资产
O _0|Q@ approved basket stock 认可一篮子证券
>i~W$; t approved budget 核准预算
`,H\j ? approved charitable donation 认可慈善捐款
5%(J +d approved charitable institution 认可慈善机构
Gm^@lWzG approved currency 核准货币；认可货币
EU]{S=T approved estimates 核准预算
H,txbJ approved estimates of expenditure 核准开支预算
`x$d8(1J`# approved overseas insurer 核准海外保险人
`48j L3| approved overseas trust company 核准海外信托公司
xc Wr hg approved pooled investment fund 核准汇集投资基金
* X\i=
K! approved provident fund scheme 认可公积金计划
1i#uKKwE approved provision 核准拨款
: s+AIo6 approved redeemable share 核准可赎回股份
rxC EOG approved regional stock 认可地区性证券
jV8mn{< approved retirement scheme 认可退休金计划
+`9
]L]J]4 approved subordinated loan 核准附属贷款
2<>n8 K arbitrage 套戥；套汇；套利
X}p#9^%N arbitrageur 套戥者；套汇者
%Fq"4% arbitrary amount 临时款项
1;3oGuHj8 arrangement 措施；安排；协定
[&t3xC, arrears 欠款
@=`Dw/13 arrears of pay 欠付薪酬
]B=B@UO@. arrears of revenue 逾期未收税款；逾期未收的帐项
<(`dU&&%"} articles of association 组织章程；组织细则；组织章程细则
)5gcLD/zI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%!%3jo0t ascertainment of profit 确定利润
+oBf\!{cW "Asia Clear" “亚洲结算系统”
r4dG83qg Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0#F3@/1h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*D
#H-]9 Asian Development Fund [ADF] 亚洲发展基金
A?|KA<&m#u Asian dollar bond 亚洲美元债券
LSlaz Asian dollar market 亚洲美元市场
'?t]iRCeI7 Asian dollar rate 亚洲美元利率
QZef= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i0 {pm q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x68J [; jm asked price 沽盘；喊价；索价；卖方报价
lG>rf*ei~ assessable income 应评税入息
xr?=gY3E; assessable loss 应评税亏损
5 g99 t$p9 assessable profit 应评税利润
UoPd>q4Uj assessable value 应评税值
l>h% J,W assessed profit 估定利润
c.6u)"@$ assessed value 经评估价值
xb0hJ~e assessment 评税；评定；估价；评税单
^tsIgK ^9H assessment number 评税编号；估价编号
*!%y.$\cE assessment of additional tax 补加税评税
K6~N {:.s assessment of performance 业绩评估；实绩评价
N~l(ng9'U Assessor 评税主任
S mo^/K`f9 asset price bubbles 资产价格泡沫
[%;LZZgl asset-backed securities 具资产保证的证券
?VEJk,/k assets accretion 资产增值
iI+ kZI- assets and liabilities 资产与负债
$5yS`Iq S assets betterment statement 资产递增表；资产改进表
ir qlU assets lending 实物放款；有抵押贷款
J)A1`(x&T assets of the company passing on the death 死者去世时转移的公司资产
'e02rqip{ assets pledged as security for liabilities 用作负债抵押的资产
HKv:)h{ ? assets portfolio 资产投资组合
g[*+R9' assets price 资产价格
VF!?B> assets quality 资产质素
d~C
YZ assets realization 资产变现
d?WA}VFU assets refinancing arrangement 资产再集资安排
dMw7Lp& assets securitization 资产证券化
+`kfcA#pi assets situated outside Hong Kong 在香港以外地方的资产
pA='(G assets stripping 削减资产；拆卖资产
vmAMlgZ8{< assets value 资产值
()JM161 assignee 承让人
DF%\ 1C> assignment 转让；转让书；转让契
!cE>L~cza assignment of interest 权益转让
kLR4?tX! assignment of letters patent and trade mark 专利证书及商标转让
m46Q%hwV assignment of property 物业转让；物业转让书
sI/Hcm assignment right 转让权
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c,8) assignor 转让人
v~q2 D" associate 有联系的人；有关连人士；相联者；合伙人；联系人
{,*G }/9< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;nji< associate member 附属会员
!EF~I8d\] associated body corporate 相联法人团体
go m< V?$ associated company 相联公司；联属公司
r^ S 4 I& associated corporation 相联法团
WG NuB9R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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6 1?nu 公认会计师公会〔英国〕
If\u^c Association of Futures Exchange Brokers 香港期货经纪协会
qW6a|s0} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9@./=5N~3 association of underwriters 承保人组织
hdW" ,Bf' assumption of control 接管
}+#- \ a2 assurance 担保；保险；转易；转易书
qg:R+`z assurance of interest 权益的转易
*GbC`X) at 19XX price 按一九ＸＸ年价格计算
%Z 9<La at a discount 按赔价计算；按贴水价格计算；打折扣
!e&ZhtTuC at a premium 按溢价计算；按升水价格计算
`Q1S8i$ at call 通知付款；按通知
qC SJ=T; at constant market price 按固定市价计算
#R"9( Q& at constant price 按固定价格计算
%CfJ.;BDNE at cost 按成本计算
{ > {|3 at current market price 按当时市价计算；按现时市价计算
Yb%H9A at current price 按当时价格计算；按现时价格计算
j*x8K,fN at factor cost 按要素成本计算；按生产要素成本计算
b9)%,3- at money-of-the-day price 按付款当日价格计算
UAnq|NJO at or better 按指定或较佳价位〔买卖指令〕
jiYYDGs77 at par 按面值计算；平价
bRJYw6oA< at sight 见票即付
GbwcbfH at the close 按收市盘
^6#FqK+{u at the opening 按开市盘
S9 <J \`FG attestation 见证；见证条款
-dsB@nPiUw at-the-money option 平价期权
2WIL0Siwl attorney 受权人；受托代表人
Pr{? A]dQ attornment 新拥有人承认书
? Bq"9*q attributable profit 可归属利润
:7D &=n ) attributable share value 可归属股份价值
jRm:9`.Q Auckland Stock Exchange 奥克兰证券交易所
]N NLr;p auction 拍卖
M]!R}<]{ auctioneer 拍卖商
as)2ny! u audit 审计；核数
{0q;:7Bt Audit Commission 审计署
8;4vr@EV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
nj!)\U 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〕
~7Kqc\/H&I audit review 帐目审查
r*N:-I~z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X |.'_6l. audited account 审计帐目；经审计的帐目
Id
*Gs>4U audited annual account 经审计的周年帐目
Ht5 %fcD audited balance sheet 经审计的资产负债表
Qpndi$2H! auditor 核数师；核数主任；审计师
j.uN`cU! auditor's certificate 核数师证明书；审计师证明书
-i V&-oP auditor's report 核数师报告；审计师报告
}el. qZ Aussie bond 澳元债券
v/c8P\ austerity budget 紧缩预算
iH#~eg Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VFT
G3,kI Australia All Ordinaries Index 澳洲所有普通股票指数
k.rP}76 Australian Dollar [AUD] 澳元
s!~M,zsQN Australian Options Market 澳大利亚期权市场
CCDoiTu!4 Australian Securities Commission 澳洲证券事务监察委员会
pL]C]HGv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mk~i (Ee Australian Stock Exchange 澳大利亚证券交易所
K%Mm'$fTw Austrian Schilling [ATS] 奥地利先令
WiH%UR FB authentication 认证；鉴证
XrYMv
WT authority to purchase 委托购买证；委购书
Nb>|9nu
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%:h)8e-; authorization by direction 指示授权
-9~kp'_a authorization by instruction 指令授权
L5(rP\B authorization by warrant 令状授权
' jZ2^ authorization of unit trust 单位信托的认可
v! E0/
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E8T4Nh_ authorized capital 法定资本
@b=tjQO_ authorized clerk 出市员
D'YF [l authorized dealer 认可交易商
df
nmUE authorized financial institution 认可财务机构
hqnJ@N$yY authorized fund 认可基金
(sW:^0 p authorized fund house 获授权的基金公司；认可基金公司
g.kp Us authorized institution 认可机构
k~>9,=::d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}Jk.c~P) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7ks09Cy authorized insurer 获授权保险人；获认可承保人
*DLv$/(0 authorized investment 特准投资项目
p> Ju)o authorized person 获授权人
l,1 }1{k& authorized representative 获授权代表
9r
fR authorized share capital 法定股本
8 2&JYx automated quotation system 自动报价系统
V5i_\A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D7X-|`kH 自动交易系统〔香港期货交易所有限公司〕
f Piq
automatic adjustment mechanism 自动调整机制
_{8f^@I"+ automatic adjustment system 自动调整系统
sRE$*^i Automatic Clearing House 自动票据交换所
Un]`Gd]: automatic exchange rates accumulation system 自动化汇率累集系统
kWF4 k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|b;}'
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Q
nDy mVF autopay 自动转帐
q =b.!AZy available assets 可用资产
/_rQ>PgSZW available fiscal reserve 现存财政储备
n] }+ : available profit 可用利润
UIv TC
S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n4 KiC!*i0 average 平均；平均数；海损
-WB? hmx average basic salary 平均基本薪金
/&$'v:VB average consumer expenditure 平均消费开支；一般消费开支
U)zd~ug?m average cost 平均成本
Yi{[llru average cost of land production 增辟土地平均成本
$G"PZ7 average daily turnover 平均每日成交额
.bB_f7TH. average daily wage rate 平均每日工资率
aP!a?xq average expenditure pattern 平均开支模式
A]Zp1XEG average growth rate 平均增长率
ndOPD]A' average net fixed assets 固定资产平均净值
U_ V0 average of relatives 相对价格平均数
8d-; ;V average price 平均价格
Lbq"( b average propensity to consume 平均消费倾向；一般消费倾向
_0)#-L>xKF average propensity to save 平均储蓄倾向；一般储蓄倾向
X9 /V;! average rate 平均率
Sr) /
Mf average revenue 平均收入；平均收益
r%xp^j} average stock 平均库存；平均存货
h76#HUBr! average yearly rent 平均年租
{dg3 qg~ avoidance of double taxation 避免双重课税
z<+".sD' avoidance of tax 避税
