A:
Oy$BR
<\ A share Ａ股；甲类股份
,~(}lvqVH abatement of tax 减税；减扣免税额
u7WM6X ABN AMRO Bank N.V. 荷兰银行
+_P
2S above-the-line expenditure 线上项目支出；经常预算支出
zi
.,?Q above-the-line receipt 线上项目收入；经常预算收入
S8m&Rj3O& ABSA Asia Limited 南非联合亚洲有限公司
_#m qg]W ' absolute change 绝对数值变更
vWs c{9 absolute expenditure 实际开支
B}+9 U absolute guideline figure 绝对准则数字
-FV'%X$i absolute interest 绝对权益
[dlH
t;S absolute order of discharge 绝对破产解除令
<|3v@ absolute profit margin 绝对利润幅度
"%* lE0Tx absolute value 实值；绝对值
^1=| (Z/ absolutely vested interest 绝对既得权益
X388Gs; e absorbed cost 已吸收成本；已分摊成本
+z0}{,HX absorption 吸收；分摊；合并
y51D-vj absorption rate 吸收率；摊配率；分摊率
f*{;\n (.t ACB Finance Limited 亚洲商业财务有限公司
QYXx7h r=$ acceptable form of reciprocity 合理的互惠条件
% T \N@ acceptable rate 适当利率；适当汇率
+|)1_NK acceptance agreement 承兑协议
2 _n*u^X:_ acceptance for honour 参加承兑
B@inH]wq acceptor 承兑人；接受人；受票人
Cnci%e o acceptor for honour 参加承兑人
O&iYGREO accident insurance 意外保险
)=nPM`Jn. Accident Insurance Association of Hong Kong 香港意外保险公会
a9zph2o-
accident insurance scheme 意外保险计划
O) %kl accident year basis 意外年度基准
~PW}sN6ppG accommodation 通融；贷款
y VQz<tX| accommodation bill 通融票据；空头票据
|!5T+H{Sj accommodation party 汇票代发人
r5fkt>HZ account balance 帐户余额；帐户结余
1[g!^5W account book 帐簿
ug CS & account collected in advance 预收款项
%%cSvPcz account current book 往来帐簿
'O2#1SWe account of after-acquired property 事后取得的财产报告
p6Dv;@)Yn account of defaulter 拖欠帐目
9$V_=Bo account payable 应付帐款
iv z?-X4] account payee only [A/C payee only] 只可转帐；存入收款人帐户
0k 0c account receivable 应收帐款
LiD |4(3 account receivable report 应收帐款报表
G4%M$LJ h account statement 结单；帐单；会计财务报表
dIa(</ } account title 帐户名称；会计科目
i~B@( , accountant's report 会计师报告
X#I`(iHY Accountant's Report Rules 会计师报告规则
W$Q)aA7 accounting and auditing procedure 会计与审计程序；会计与核数程序
Am%a4{b Accounting Arrangements 《会计安排》
w[7.@ %^[ accounting basis 会计基础
|+xtFe accounting by Official Receiver 破产管理署署长呈交的帐目
j /dE6d Accounting Circular 《会计通告》
dF11Rj,~ 8 accounting class 会计类别
(&S[R{=^j accounting date 记帐日期；会计结算日期
:Mu8W_ accounting for money 款项核算
Jv^cOc Accounting Officer 会计主任
9#T%bB "J accounting period 会计报告期；会计期
K1/gJ9+(\ accounting policy 会计政策；会计方针
@23R joK accounting practice 会计惯例
e(=~K@m accounting principle 会计准则
=#Cf5s6qt accounting record 会计记录
t#pqXY/;D accounting report 会计报告
+V);' "L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A 6UdWK Accounting Society of China 中国会计学会
fJ&<iD)6 accounting statement 会计报表
*JY`.t accounting system 会计制度；会计系统
^o6)[_L accounting transaction 会计事项；帐务交易
H")N_BB accounting treatment 会计处理
kV:FJx0xP accounting year 会计年度
@6YBK+" accretion 增值；添加
nl-t<#z[ accrual 应计项目；应累算数目
tk) >C K11 accrual basis 应计制；权责发生制
xngeV_xc2 accrual basis accounting 应计制会计；权责发生制会计
^M(`/1 : accrue 应累算；应计
Ld}(*-1i accrued benefit 应累算利益
'6.>Wdd accrued charges 应计费用
C*EhexK,} accrued cumulative preference share dividend 应累算的累积优先股股息
aEEz4,x_ accrued expenses 应累算费用
p17|ld` accrued interest payable 应付利息；应计未付利息
b1+hr(kMRM accrued interest receivable 应收利息；应计未收利息
%eJ\d?nw accrued right 累算权益
uH
ny ] accruing profit 应累算的利润
PJK ]t7vp accumulated fiscal reserve 累积财政储备
?zhI=1 ED% accumulated profit 累积利润；滚存溢利
<=m
30{;f
accumulated reserve 累积储备
cbh#E)[ ' accumulation of surplus income 累积收益盈余
8yE%X!E acquired assets 既得资产
uhTKCR~ acquisition 收购；购置；取得
l~fh_ IV1 acquisition cost 购置成本
uP(B<NfL:' acquisition expenses 购置费用
ZTh? ^}/ acquisition of 100% interest 收购全部股权
@zr8%8n acquisition of control 取得控制权
;# R3k acquisition of fixed assets 购置固定资产
V~J*49t&2J acquisition of shell “买壳”
5Cc6 ,
] acquisition price 收购价
UzU-ey A act of God 天灾
dysX acting partner 执事合伙人
:cXIO active market 买卖活跃的市场；交投畅旺的市场；旺市
&Rt+LN0qB0 active partner 积极参与的合伙人
MfXt +c`r active trading 交投活跃
qE# &) actual circulation 实际流通
4Q$j]U&b actual cost 实际成本
/'Qu u)~ actual expenditure 实际开支；实际支出
pAJ=f}",]E actual income 实际入息；实际收入；实际收益
Wj&<"Z6'm( actual market 现货市场
JHvFIo actual price 现货价；实际价格
'?{0z!! actual profit 实际利润
U OR _M5 actual quotation 实盘；实际价位；实际报价
\#\`!L[1 actual year basis 按实际年度计算
,_.@l+BM. actuals 实货
oF%^QT"R actuarial investigation 精算调查
u;+%Qh actuarial principle 精算原则
/e.FY9 actuarial report 精算师报告
tk`: CT
* Actuarial Society of Hong Kong 香港精算学会
`"xk,fVYd actuarial valuation 精算师估值
tXf}jU} actuary 精算师
CDQJ bvx ad referendum agreement 暂定协议；有待覆核的协定
S}zC3 ad valorem duty 从价税；按值征税
U9<_6Bsd ad valorem duty system 从价税制
SW,q}- ad valorem fee 从价费
q?;N7P ad valorem tariff 从价关税
a);O3N/*I additional allowance 额外免税额
:0M' =~[ additional amount for unexpired risk 未过期风险的额外款额
s~'9Hv9 additional assessable profit 补加应评税利润
?JuX~{{. L additional assessment 补加评税
X!U]`Q h additional commitment 额外承担
"[awmZ:wo additional commitment vote 额外承担拨款
vn |TiZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v\fzO#vj additional dependent parent allowance 供养父母额外免税额
R&NpdW N additional provision 额外拨款
"%:7j!#X|I additional stamp duty 附加印花税
W:`5nj]H9 additional tax 补加税罚款；补加税款
Z -pyF K\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
a4yOe*Ak,F adjudged bankrupt 被裁定破产
c *.G]nRc adjudicated bankrupt 裁定破产人
aN>U. S B adjudication fee 裁定费；评定印花税额手续费；评估契据费
fkW3~b adjudication of bankruptcy 裁定破产；宣告破产
D8k*0ei& adjudication of insolvency 裁定无力偿还债务
(3AYy0J% adjusted actual 经调整的实数；调整后的实数
jZa25Z00 adjusted current assets 经调整的流动资产；调整后的流动资产
hA@zoIoe adjusted figure 经调整的数字；调整后的数额
D35m5 +=I adjusted liabilities 经调整的负债；调整后的负债
?$<SCN = adjusted loss 经调整的亏损；调整后的亏损
l!\1,J :}Z adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k |^vCZ<(x adjusted profit 经调整的利润；调整后的利润
Xf6fH O adjusted surplus 经调整的盈余额；调整后的盈余额
La\Q' 0 adjusted value 经调整的价值；调整后的价值
{VBR/M(q adjustment 调整；修订；理算〔保险〕
kVWGDI$~ adjustment centre 调剂中心
ah 4kA LO adjustment lag 调整过程的时间差距；调整时差
)qbI{ ^_g adjustment mechanism 调整机制
P `}$-#D F adjustment of loss 亏损调整
_i-\mR_~ adjustment process 调整过程；调整程序
l &}piC adjustment range 调整幅度
\^yXc*C administered exchange rate 受管制汇率
IS-}:~Pi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\.5F](: administration expenses 行政费用
)r=9]0= administration fee 手续费；行政费
Z#CxQ D%\ administration in bankruptcy 破产管理
\$'R+k-57; administration order 遗产管理令
7`Qde!+ C administrator 管理人；遗产管理人
V:(y*tFA administrator of the estate 遗产管理人
Ny[Q T* nV admission of debt 债项承认书
]n~yp5Nbr admission of proof 接纳债权证明
4/b(Y4$,[r advance 放贷款项；垫付款项；预支款项；预付款项
P2O\!'aEh advance account 暂支帐目；预付款帐户
TS1pR"6l advance compensation 预付补偿金
B
i'd 5 B5 advance from shareholder 股东垫款
ya#RII'] advance pending reimbursement 预支以待日后付还
u',b1 3g( advanced economy 先进经济体系
%yeu" advancement 预付；预付财产
^#2xQ5h advances warrant 垫款令
V>6QPA^ advancing 贷出
b,9@P&=:2 adverse balance 逆差
ebzzzmwo adverse exchange 逆汇
?fB5 t;~E advertisement addressed to shareholders 在报章刊登的致股东通告
*E .LP1xP advice for collection 托收通知书
!-7_ +v > advice of drawing 提款通知书；汇票通知书
]7*kWc2 advice of payment 付款通知
;r3}g"D@ Advisory Committee [Securities and Futures Commission]
^ s=*J=k
谘询委员会〔证券及期货事务监察委员会〕
F9%,MSt Advisory Committee on Diversification 经济多元化谘询委员会
Cb4_ ?OR0 affidavit 誓章；遗产申报誓章
uN8/Q2 affidavit of no receipt 述明无收款的誓章
^1R"7h affiliate 联号；联营公司；附属公司
AH|Y<\ affiliated company 附属公司；联号；联营公司
, }KwP *:Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5lGQ#r affordability 负担能力
B4I BuS African Development Bank [AfDB] 非洲开发银行
eap8*ONl after-acquired property 事后取得的财产
>G&^?5 after-hours dealing 市后交易
@$oZ|ZkZ after-tax profit 税后盈利；税后利润；税后溢利
Z4#v~! agency agreement 代理协议
\Y+") agency expenses 代理机构的开支
Y|_O8[ agency fee 代理费
o OQ'*7_ Agency Law 《代理法》
&Bm&i.r agent 代理人；承销人
fa4=h;>a+ agent of company 公司代理人
qIz}$%!A agent's fee 代理人费；经纪费
]W;:|/ ,c aggregate 总计；总数；总体数字
f\ 'T _ aggregate amount 总款额；总额
pcnl 0o~ aggregate assets and liabilities 总体资产与负债
[z2eC H aggregate at constant price 按固定价格计算的总体数字
vTHq)C.7G aggregate demand 总需求
eSn$k:\W aggregate gross position 总持仓量
Je 31". aggregate limit 总限额
Yt pRy%
R aggregate of salaries tax 合计薪俸税
V:Oi W"/ aggregate performance 总体表现；总体业绩
sDX/zF6t aggregate supply 总体供应
2$ tQ @r aggregate surplus 总盈余
Y[@0qc3UO aggregate total 整体总额
#jm@N7OZ aggregate value 总值；合计价值
O5M2`6|As aggregated basis 合计基准
NJm-%K aggregated net chargeable income 合计应课税入息实额
YQYX, b aggregation 合并计算；合计；总和
' Rc#^U*n aggregation of incomes of husband and wife 夫妇入息合并计算
T<6GcI>A aggregation of property 财产的总和
{yS;NU`2 agio 差价；贴水
z0
\N{rP& 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》
O@wK[(w^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y& 5.9 s@' 《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》
2T?TM! \Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+(&| u q^ 《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》
+?Ez}
BP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oqYt/4^Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`;cz ;" agreement for a settlement 授产协议
*gDl~qNRoS agreement for assignment 转让协议
#ua^{OrC/ agreement for sale 售卖协议；买卖协议
qe%V#c agreement for sale and purchase 买卖协议
uXpv*i {R agreement for the payment of interest 支付利息协议
#q;z8 @ agreement for the repayment of money 还款协议
N57 1s agreement of reinsurance 再保险协议
(hN?:q?' Agricultural Bank of China 中国农业银行
c 0ZaFJ air passenger departure tax 飞机乘客离境税
$w/E9EJ)3A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)~dOmfw%| airport tax 机场税
P#;Th8k{K2 alcohol duty 酒精税
96}eR, alienation 让与；让渡；转让
Du !._ alimony 生活费；赡养费
$@.jZ_G All Ordinaries Index [AOI] 所有普通股指数
R5kH0{zM all risks 全险；综合险
H %z/v|e6 All Sales Record for Stock Market 《股票市场成交报告》
9`Vc Allied Capital Resources Limited 新联财务有限公司
9go))&`PJL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CmH yAw( allocation letter 拨款信件
3[VNsX allocation of fund 分配款项；预留款项
$8g42LR' allocation of profit 利润分配；溢利分配
i*CnoQH allocation warrant 拨款令
U=QA e allotment 分配；配股
WFDCPQ@ allotment notice 股份配售通知；配股通知
f3#X0.': allotment of shares 股份分配
4K7{f+T allowable 可获宽免；免税的
8R?I`M_b allowable business loss 可扣除的营业亏损
wE6A
7\k% allowable expenses 可扣税的支出
6|#g+ &[ allowance 免税额；津贴；备抵；准备金
}#/l N allowance for debts 债项的免税额
sLhDO'kM allowance for depreciation by wear and tear 耗损折旧免税额
mNDuwDd$S allowance for funeral expenses 殡殓费的免税额
`eD1|Go9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
H,K`6HH allowance for repairs and outgoings 修葺及支出方面的免税额
!y[3]8Xxv allowance to debtor 给债务人的津贴
X 8R1a? alteration of capital 资本更改
[K:2 9N9~4 alternate trustee 候补受托人
C:j]43` amalgamation 合并
IaasHo\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-N# #w= ambit of charges 征税范围；收费范围
7 :U8 f: amended valuation 经修订的估值
vD26;S.y[a American Commodities Exchange 美国商品交易所
?cK]C2Ak American Express Bank Limited 美国运通银行
<5IQc[3]aP American Stock Exchange 美国证券交易所
JA6";fl; amortization 摊销
}_%P6 amount due from banks 存放银行同业的款项
_#pnjo amount due from banks abroad 存放海外银行同业的款项
yU_9a[$V amount due from holding companies 控股公司欠款
e=> % ^F amount due from local banks 存放本港银行同业的款项
k| B2@{ amount due to banks 银行同业的存款
u"Fjw F? amount due to banks abroad 海外银行同业的存款
"8/dD]=f^a amount due to holding companies 控股公司存款
A*i_|]Q amount due to local banks 本港银行同业的存款
.NnGVxc5* amount due to outport banks 外埠银行同业的存款
zP nC=h|g amount for note issue 发行纸币的款额
e U;jP]FA amount of bond 担保契据的款额
M-Sv1ZLh amount of consideration 代价款额
n9]
~
amount of contribution 供款数额
W[|[;{ amount of indebtedness 负债款额
sfI N)jh amount of principal of the loan 贷款本金额
; k}H(QI amount of rates chargeable 应征差饷数额
RL&lKHA amount of share capital 股本额
/gw Cwyo amount of sums assured 承保款额
AP w6 amount of variation 变动幅度
q-IWRb0j%a amount of vote 拨款数额
H (> M amount payable 应付款额
=x
H~ww (D amount receivable 应收款额
U
~1 SF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c#pj :f*H analysis 分析
XeU<^ [ ancillary risk 附属风险
PA oX$q annual account 周年帐目；周年帐目报表；年度决算；年结
w~N-W8xNR annual accounting date 年结日期
o0`q#>7!_b annual allowance 每年免税额；年积金；年度津贴；年津
a5V=!OoMk annual balance 年度余额
LdEE+"J w annual disposable income 每年可动用收入
}4h0 bI annual estimates 周年预算
VGZ6 annual fee 年费
p;`N\.ld annual general meeting 周年大会
aQ|hi F} annual growth rate 年增率；每年增长率
Euu
,mleM annual long-term supplement 长期个案每年补助金
M&[b.t* annual pensionable emolument 可供计算退休金的年薪
:hP58 }Q$ annual report 年报
. r `[ Annual Report on the Consumer Price Index 《消费物价指数年报》
K)5;2lN,
annual return 周年报表；周年申报表；每年报税表格
968^ "T# Annual Return Rules 《周年报表规则》
r/Dd& x annual review of consumer prices 每年消费物价回顾
%6i=lyH- annual roll-forward basis 逐年延展方式
fU
={a2 annual salary 年薪
gZ` DT annual statement 年度报表；年度决算表
CQ> ]jQ,2 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
v[L[A3`"/ annuitant 年金受益人
B.K4!/cF annuity 年金
*#h;c1aP annuity contract 年金合约
<V
S2]13 annuity on human life 人寿年金
kzi|$Gs< antecedent debt 先前的债项
f3n ~{a,[ ante-dated cheque 倒填日期支票
or.\)(m#( anticipated expenditure 预期开支
7K :FeW'N anticipated net profit 预期纯利
kM`7EPk anticipated revenue 预期收入
>76 |:Nq anti-inflation measure 反通货膨胀措施
1b[NgOXY= anti-inflationary stance 反通货膨胀立场
s<VJ`Ur apparent deficit 表面赤字
fIkT"? apparent financial solvency 表面偿债能力
OjATSmZ@@ apparent partner 表面合伙人
JqEb;NiP)5 application for personal assessment 个人入息课税申请书
#(dhBEXPW; application of fund 资金应用
x4 hO$3o application to release as liquidator and to destruct the books of accounts and documents
61,O%lV 申请免除清盘人职务及毁灭帐簿与文件
" tX7%( appointed actuary 委任精算师
{AgBwBCE appointed auditor 委任核数师；委任审计师
vJThU$s- appointed trustee 委任的受托人
]-Lruq# appointer 委任人
2 4X=5Aj apportioned pro rata 按比例分摊
G?ZC 9w]rA apportionment 分配；分摊
-TZ^ ~s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R@$+t:} apportionment formula 分摊方程式
A]xCF{*)& apportionment of estate duty 遗产税的分摊
`oXg<tivU appraisal 估价；评估
e5L 1er;6 appreciable growth 可观增长
y/\ZAtnLo appreciable impact 显着影响
Tzf$*Uje3 appreciable increase 可观增长
>~wu3q appreciation 增值；升值
Da CblX appreciation against other currencies 相对其他货币升值
~'{VaYk]v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M:(&n@e appreciation tax 增值税
hXTYTbTX appropriation 拨款；拨用；拨付
XHNkQe appropriation account 拨款帐目
5p{25N_t Appropriation Bill 拨款法案
WL/5 oj appropriation-in-aid system 补助拨款办法
vX 1W@s approved assets 核准资产
g-|Kyhr?= approved basket stock 认可一篮子证券
FE}s#n_Pd approved budget 核准预算
Yx 3| G approved charitable donation 认可慈善捐款
oN ;-M-( approved charitable institution 认可慈善机构
m{O
Dz : approved currency 核准货币；认可货币
)r#,M L approved estimates 核准预算
``6{T1fQS approved estimates of expenditure 核准开支预算
l.uN$B approved overseas insurer 核准海外保险人
xy vND approved overseas trust company 核准海外信托公司
A$ J9U3+O approved pooled investment fund 核准汇集投资基金
*?p
^6vO
approved provident fund scheme 认可公积金计划
wA1Ey:q approved provision 核准拨款
bw0 20@O* approved redeemable share 核准可赎回股份
ZIe + approved regional stock 认可地区性证券
bl`D+/V approved retirement scheme 认可退休金计划
FvAb h]/4 approved subordinated loan 核准附属贷款
8XlU%a6x arbitrage 套戥；套汇；套利
y,V6h*x2 arbitrageur 套戥者；套汇者
@o60 c arbitrary amount 临时款项
[bsXF# arrangement 措施；安排；协定
A`IHP{aB arrears 欠款
9p4%8WhJ arrears of pay 欠付薪酬
yYM_lobn arrears of revenue 逾期未收税款；逾期未收的帐项
'H!V54
\j articles of association 组织章程；组织细则；组织章程细则
%6N)G!P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
FN>L7
*,0 ascertainment of profit 确定利润
drbe#FObX "Asia Clear" “亚洲结算系统”
N6WPTUQ1mF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y}S.37|+^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gU+ss Asian Development Fund [ADF] 亚洲发展基金
9@Q&B+! Asian dollar bond 亚洲美元债券
B#QL M^ Asian dollar market 亚洲美元市场
D$QGL I9( Asian dollar rate 亚洲美元利率
ma1 ( EJ/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qg|Ox*_od" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
El {r$-} asked price 沽盘；喊价；索价；卖方报价
4Q@\h=r assessable income 应评税入息
LNaeB(z" assessable loss 应评税亏损
fj cr<&{: assessable profit 应评税利润
lx`q * &E assessable value 应评税值
> CH assessed profit 估定利润
hN[X 1* assessed value 经评估价值
hI*`> 9l assessment 评税；评定；估价；评税单
]9#CVv[rq assessment number 评税编号；估价编号
_a fciyso assessment of additional tax 补加税评税
h,]tQ#!s8 assessment of performance 业绩评估；实绩评价
ccRlql( Assessor 评税主任
)ni"qv~J asset price bubbles 资产价格泡沫
Y$>+U asset-backed securities 具资产保证的证券
jiq i!* assets accretion 资产增值
'^8g9E .4K assets and liabilities 资产与负债
5QKRI)XpZ assets betterment statement 资产递增表；资产改进表
[?A&xqO3 assets lending 实物放款；有抵押贷款
c^rC8E assets of the company passing on the death 死者去世时转移的公司资产
Ob7zu"zr assets pledged as security for liabilities 用作负债抵押的资产
z'?SRK5+ assets portfolio 资产投资组合
6BUBk>A` assets price 资产价格
w8G 7Jy assets quality 资产质素
3(MoXA* assets realization 资产变现
6euR'd^Qi assets refinancing arrangement 资产再集资安排
fDL3:%D assets securitization 资产证券化
4tbw*H5!5 assets situated outside Hong Kong 在香港以外地方的资产
u.$Ym assets stripping 削减资产；拆卖资产
8 b-7]% assets value 资产值
<_=JMA5 assignee 承让人
1aBD^^Y assignment 转让；转让书；转让契
2=jd;2~ assignment of interest 权益转让
\)FeuLGL9 assignment of letters patent and trade mark 专利证书及商标转让
f#*h^91x assignment of property 物业转让；物业转让书
ixIh
T assignment right 转让权
Ga]47pQ"F assignor 转让人
Ii|uGxEc associate 有联系的人；有关连人士；相联者；合伙人；联系人
H~~7~1"x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+G<}JJ'V associate member 附属会员
| -JI`!7 associated body corporate 相联法人团体
z`c%?_E K associated company 相联公司；联属公司
_TtX`b_Z associated corporation 相联法团
p^T&jE8])# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
YI L'YNH 公认会计师公会〔英国〕
C /SapX Association of Futures Exchange Brokers 香港期货经纪协会
eL<m.06cfY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W/#KX}4 association of underwriters 承保人组织
n;e."^5 assumption of control 接管
y2oB]^z &n assurance 担保；保险；转易；转易书
,lrYl!, assurance of interest 权益的转易
K4i I : at 19XX price 按一九ＸＸ年价格计算
<]Ij(+J; at a discount 按赔价计算；按贴水价格计算；打折扣
,O$Z,J4VL at a premium 按溢价计算；按升水价格计算
"2*G$\ at call 通知付款；按通知
qlz( W at constant market price 按固定市价计算
{
z-5GH| at constant price 按固定价格计算
kA?X^nj@ at cost 按成本计算
f 1sy9nQs at current market price 按当时市价计算；按现时市价计算
N!tpzHXw at current price 按当时价格计算；按现时价格计算
8:Z@ lp^ at factor cost 按要素成本计算；按生产要素成本计算
lc\>DH\n6 at money-of-the-day price 按付款当日价格计算
59&T / at or better 按指定或较佳价位〔买卖指令〕
RY >)eGJ at par 按面值计算；平价
;b, -$A at sight 见票即付
a Q.Iq at the close 按收市盘
|
\ s 2 at the opening 按开市盘
F?*D r attestation 见证；见证条款
|pfhrwJp at-the-money option 平价期权
)B -MPuB attorney 受权人；受托代表人
..vSL attornment 新拥有人承认书
Fpy6"Z?z attributable profit 可归属利润
`,F&y{ A attributable share value 可归属股份价值
l=oN X"l= Auckland Stock Exchange 奥克兰证券交易所
4 ^ d+l.F auction 拍卖
<C7M";54- auctioneer 拍卖商
F Q8RK~?` audit 审计；核数
O"_erH\nk Audit Commission 审计署
N&6_8=3z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.8u$z`j 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〕
b &\3ps audit review 帐目审查
A)b)ff , Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@4 zi]v audited account 审计帐目；经审计的帐目
dzjB UD audited annual account 经审计的周年帐目
pFpQ\x c9$ audited balance sheet 经审计的资产负债表
N?MJ#lC
F auditor 核数师；核数主任；审计师
[}W^4, auditor's certificate 核数师证明书；审计师证明书
r;&]?9)W0 auditor's report 核数师报告；审计师报告
_hAj2%SL Aussie bond 澳元债券
)GiFkG austerity budget 紧缩预算
6vD]@AF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@ <@R =aqE Australia All Ordinaries Index 澳洲所有普通股票指数
SREDM Australian Dollar [AUD] 澳元
(SgEt Australian Options Market 澳大利亚期权市场
|i,zY{GI+2 Australian Securities Commission 澳洲证券事务监察委员会
no~O R Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^ l]]qdNr Australian Stock Exchange 澳大利亚证券交易所
8ktjDs$=.: Austrian Schilling [ATS] 奥地利先令
jI*}y[o authentication 认证；鉴证
t*Z .e.q+ authority to purchase 委托购买证；委购书
5 {T9* authorization 认可；核准；授权；授权书
b aUEsg[~V authorization by direction 指示授权
SQO>}#qm authorization by instruction 指令授权
Yv#J`b@y authorization by warrant 令状授权
fP^W"y authorization of unit trust 单位信托的认可
_~X8/p/Qh authorized agent 指定代理人
Zd[y +$> authorized capital 法定资本
[?|l X$< authorized clerk 出市员
H MEs8. authorized dealer 认可交易商
A&NC0K}G! authorized financial institution 认可财务机构
o 1 hdO authorized fund 认可基金
J)7,&Gc6 authorized fund house 获授权的基金公司；认可基金公司
vh1
Ma<cx authorized institution 认可机构
p\\P50(- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Lu8%q cC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7AGZu?1]M authorized insurer 获授权保险人；获认可承保人
kbIY%\QSO authorized investment 特准投资项目
(c|$+B^* authorized person 获授权人
I,],?DQX2) authorized representative 获授权代表
O+(. 29 authorized share capital 法定股本
"W?l R4 automated quotation system 自动报价系统
.XV]<)<K$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZXssvjWQV} 自动交易系统〔香港期货交易所有限公司〕
])Q9=?Sd} automatic adjustment mechanism 自动调整机制
d U sJ v automatic adjustment system 自动调整系统
)H[h53bIq Automatic Clearing House 自动票据交换所
dyQ<UT automatic exchange rates accumulation system 自动化汇率累集系统
K]H"qG.K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~,1-$#R automatic teller machine [ATM] 自动柜员机
Q8}TNJsU autopay 自动转帐
mR" 2 available assets 可用资产
??$i * available fiscal reserve 现存财政储备
FT3, k&i available profit 可用利润
P\*2c*,W; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#GDh/t2@ average 平均；平均数；海损
3 &a*] average basic salary 平均基本薪金
32 3y AF average consumer expenditure 平均消费开支；一般消费开支
@ }zS/LO average cost 平均成本
xVHQ[I% average cost of land production 增辟土地平均成本
0M/\bE G(_ average daily turnover 平均每日成交额
7)8rc(58 average daily wage rate 平均每日工资率
Y-neD?V N average expenditure pattern 平均开支模式
;H m-,W average growth rate 平均增长率
d FI.`pB average net fixed assets 固定资产平均净值
(04j4teE average of relatives 相对价格平均数
J#Ne:Aj_ average price 平均价格
2k p|zX( average propensity to consume 平均消费倾向；一般消费倾向
G(7\ <x: average propensity to save 平均储蓄倾向；一般储蓄倾向
=XRgT1>e average rate 平均率
nL7S3 average revenue 平均收入；平均收益
/_zF?5h average stock 平均库存；平均存货
k<j)?_=` average yearly rent 平均年租
|$.sB |_
N avoidance of double taxation 避免双重课税
1v[#::Bs avoidance of tax 避税
