A:
:VP4|H#SP A share Ａ股；甲类股份
1{4d)z UB abatement of tax 减税；减扣免税额
[Av#Z)R ABN AMRO Bank N.V. 荷兰银行
f N~kd m. above-the-line expenditure 线上项目支出；经常预算支出
Mnyg:y*= above-the-line receipt 线上项目收入；经常预算收入
biG=4?Xl ABSA Asia Limited 南非联合亚洲有限公司
Tl5K'3 absolute change 绝对数值变更
sY+U$BYB> absolute expenditure 实际开支
DrLNY"Zq absolute guideline figure 绝对准则数字
}1]/dCv absolute interest 绝对权益
4 [a?. .X absolute order of discharge 绝对破产解除令
3":ef|w] absolute profit margin 绝对利润幅度
x? Z)q4 absolute value 实值；绝对值
C bm absolutely vested interest 绝对既得权益
LO]D
XW 9 absorbed cost 已吸收成本；已分摊成本
y
,isK absorption 吸收；分摊；合并
`l@[8H% aw absorption rate 吸收率；摊配率；分摊率
g \)+
LX ACB Finance Limited 亚洲商业财务有限公司
\ }xK$$f2, acceptable form of reciprocity 合理的互惠条件
2K<rK( acceptable rate 适当利率；适当汇率
i)f3\?,, acceptance agreement 承兑协议
]'V8{l acceptance for honour 参加承兑
)tR5JK} AV acceptor 承兑人；接受人；受票人
d Q ?4@ acceptor for honour 参加承兑人
qKt8sxg accident insurance 意外保险
V&vU her0 Accident Insurance Association of Hong Kong 香港意外保险公会
/:v+:-lU accident insurance scheme 意外保险计划
( Z5=GJM?$ accident year basis 意外年度基准
tagkklJ~ accommodation 通融；贷款
u':- DgK accommodation bill 通融票据；空头票据
<HM\ZDo@P accommodation party 汇票代发人
+jYO?uaT account balance 帐户余额；帐户结余
8^M5k%P account book 帐簿
_Z+tb ] account collected in advance 预收款项
(A O]f fBU account current book 往来帐簿
,/6V ^K account of after-acquired property 事后取得的财产报告
/Y5I0Ko Uw account of defaulter 拖欠帐目
6~zR(HzV{ account payable 应付帐款
,\!4 A account payee only [A/C payee only] 只可转帐；存入收款人帐户
7IW:,=Zk8+ account receivable 应收帐款
5,`U3n a, account receivable report 应收帐款报表
EJ{Z0R{{ account statement 结单；帐单；会计财务报表
Ze ~$by|9f account title 帐户名称；会计科目
j*f%<`2`j accountant's report 会计师报告
kB1]_v/ Accountant's Report Rules 会计师报告规则
:kh l}| accounting and auditing procedure 会计与审计程序；会计与核数程序
UfjLNe}wA Accounting Arrangements 《会计安排》
;~T)pG8IS accounting basis 会计基础
j} XTa[ accounting by Official Receiver 破产管理署署长呈交的帐目
6cz%>@ Accounting Circular 《会计通告》
=2uE\6Fl, accounting class 会计类别
2Fi>nJ accounting date 记帐日期；会计结算日期
0/hX3h accounting for money 款项核算
*I%r
Accounting Officer 会计主任
wGa0w* $ accounting period 会计报告期；会计期
^;+lsEW accounting policy 会计政策；会计方针
## d \|r accounting practice 会计惯例
W7.O(s,32 accounting principle 会计准则
9UTWq 7KJ accounting record 会计记录
=o\ :@I[ accounting report 会计报告
u{0+w\xH\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v'i"Q Accounting Society of China 中国会计学会
LqIMU4Ex accounting statement 会计报表
J0zu dbP accounting system 会计制度；会计系统
A Ntp7ad accounting transaction 会计事项；帐务交易
X<@yt HBv accounting treatment 会计处理
6 G X'&z accounting year 会计年度
N[X%tf\L]F accretion 增值；添加
rg+28tlDn accrual 应计项目；应累算数目
nR4L4tdS accrual basis 应计制；权责发生制
GjZ@f nF accrual basis accounting 应计制会计；权责发生制会计
VaC#9Tp2X accrue 应累算；应计
"wL~E S i accrued benefit 应累算利益
A[J9v{bD accrued charges 应计费用
0CS^S1/[B` accrued cumulative preference share dividend 应累算的累积优先股股息
nV 38Mj2U accrued expenses 应累算费用
F48 :mfj1r accrued interest payable 应付利息；应计未付利息
:p@H accrued interest receivable 应收利息；应计未收利息
zMs]9o accrued right 累算权益
g`)3m,\ accruing profit 应累算的利润
84L!r accumulated fiscal reserve 累积财政储备
r5Ej accumulated profit 累积利润；滚存溢利
(y|{^@ accumulated reserve 累积储备
@z"Zj 3ti accumulation of surplus income 累积收益盈余
^ L'8: acquired assets 既得资产
hY+3PNiI@ acquisition 收购；购置；取得
2n+j. acquisition cost 购置成本
C0/s/p' acquisition expenses 购置费用
(bt^L3}a acquisition of 100% interest 收购全部股权
udtsq"U_% acquisition of control 取得控制权
X5 lB],t"= acquisition of fixed assets 购置固定资产
SdC505m 0* acquisition of shell “买壳”
^k &zX!W acquisition price 收购价
I9*o [Jp5 act of God 天灾
fOiLb.BW acting partner 执事合伙人
k/AcXU%O+ active market 买卖活跃的市场；交投畅旺的市场；旺市
l2GMVAca active partner 积极参与的合伙人
]Vhh x`0 active trading 交投活跃
ASY
uZ actual circulation 实际流通
^.Q{Aqu#.H actual cost 实际成本
V\ch0i
1 actual expenditure 实际开支；实际支出
n>>hfxv(O! actual income 实际入息；实际收入；实际收益
Hf+A5 2lrf actual market 现货市场
t oPA@V actual price 现货价；实际价格
E k _k_! actual profit 实际利润
X
+;Q= actual quotation 实盘；实际价位；实际报价
Noz+\O \ actual year basis 按实际年度计算
Iu|G*~\ actuals 实货
a<t UpI$ actuarial investigation 精算调查
J9ovy>G actuarial principle 精算原则
Wd$N[ | actuarial report 精算师报告
Cvm ZW$5Yo Actuarial Society of Hong Kong 香港精算学会
mkYM/*qyM& actuarial valuation 精算师估值
g*t.g@B<2 actuary 精算师
qMYR\4"$ ad referendum agreement 暂定协议；有待覆核的协定
9bgKu6-X ad valorem duty 从价税；按值征税
?# >|P-4 ad valorem duty system 从价税制
FMY
r6/I ad valorem fee 从价费
oV ?tp4& ad valorem tariff 从价关税
~cSC-|$^& additional allowance 额外免税额
@)&b..c?_ additional amount for unexpired risk 未过期风险的额外款额
C
fQj7{ additional assessable profit 补加应评税利润
+f\tqucI3 additional assessment 补加评税
vq$%Ug/B additional commitment 额外承担
\F,? ptu additional commitment vote 额外承担拨款
;1S{xd*^N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
GW'=/
z7 additional dependent parent allowance 供养父母额外免税额
6v GcM3M additional provision 额外拨款
Gcg`Knr additional stamp duty 附加印花税
Xfx(X4$ 9 additional tax 补加税罚款；补加税款
}@@1N3nnxV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0LoA-c<Ay adjudged bankrupt 被裁定破产
]=9%fA adjudicated bankrupt 裁定破产人
M<7 <L adjudication fee 裁定费；评定印花税额手续费；评估契据费
Bx
E1Ky8@A adjudication of bankruptcy 裁定破产；宣告破产
aFo%B; 8 m adjudication of insolvency 裁定无力偿还债务
6`NsX adjusted actual 经调整的实数；调整后的实数
HG@!J>YaD adjusted current assets 经调整的流动资产；调整后的流动资产
uI%h$ adjusted figure 经调整的数字；调整后的数额
5<IUTso5h adjusted liabilities 经调整的负债；调整后的负债
;Iw'TF adjusted loss 经调整的亏损；调整后的亏损
!f)'+_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
gtJ^8khME adjusted profit 经调整的利润；调整后的利润
]gTa TY adjusted surplus 经调整的盈余额；调整后的盈余额
)_+" adjusted value 经调整的价值；调整后的价值
{ZbeF#*" adjustment 调整；修订；理算〔保险〕
~F ZLA} adjustment centre 调剂中心
_+|* adjustment lag 调整过程的时间差距；调整时差
f ouy?? adjustment mechanism 调整机制
'7>Vmr 6 adjustment of loss 亏损调整
8(KsU,%d adjustment process 调整过程；调整程序
jR@-h"2*A adjustment range 调整幅度
1|/2%IDUI administered exchange rate 受管制汇率
i/O!bq[o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v{H23Cfh: administration expenses 行政费用
i2)SSQ administration fee 手续费；行政费
(n"M) administration in bankruptcy 破产管理
, ~K_rNNZ administration order 遗产管理令
?jw)%{iKYV administrator 管理人；遗产管理人
Yc:b:\0}F6 administrator of the estate 遗产管理人
XF\`stEnb admission of debt 债项承认书
<n }=zu admission of proof 接纳债权证明
i+(`"8W advance 放贷款项；垫付款项；预支款项；预付款项
"R*B~73 advance account 暂支帐目；预付款帐户
`<HY$PAe advance compensation 预付补偿金
P%Q}R[Q advance from shareholder 股东垫款
kGc)Un?'{U advance pending reimbursement 预支以待日后付还
}E>2U/wpXY advanced economy 先进经济体系
q FUpvTe advancement 预付；预付财产
Z I}m~7 advances warrant 垫款令
q>Px advancing 贷出
2: pq|eiF adverse balance 逆差
DLS-WL adverse exchange 逆汇
pe , c advertisement addressed to shareholders 在报章刊登的致股东通告
7azxqa5: advice for collection 托收通知书
2#/ KS^ advice of drawing 提款通知书；汇票通知书
]Wd{4(b advice of payment 付款通知
uO[4 WZ Advisory Committee [Securities and Futures Commission]
W \} VZY 谘询委员会〔证券及期货事务监察委员会〕
]qV J> Advisory Committee on Diversification 经济多元化谘询委员会
y
H+CyL\ affidavit 誓章；遗产申报誓章
G#dpSNV3| affidavit of no receipt 述明无收款的誓章
9%zR ? u affiliate 联号；联营公司；附属公司
DVTzN(gO*~ affiliated company 附属公司；联号；联营公司
C dZ;ZR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&~E=T3 affordability 负担能力
i;|% hDNWA African Development Bank [AfDB] 非洲开发银行
C
2oll-kN after-acquired property 事后取得的财产
^D.B^BR after-hours dealing 市后交易
!+>yCy$~_ after-tax profit 税后盈利；税后利润；税后溢利
#Q'i/|g agency agreement 代理协议
'c &Bmd40 agency expenses 代理机构的开支
Iu1P}R>C agency fee 代理费
9s*Lzi[} Agency Law 《代理法》
_R5^4 -Qe agent 代理人；承销人
;F5B)&/B agent of company 公司代理人
>wMsZ+@m agent's fee 代理人费；经纪费
<5$= Ta aggregate 总计；总数；总体数字
<NJ 7mR} aggregate amount 总款额；总额
p pV\FQ{K aggregate assets and liabilities 总体资产与负债
Ce_Z
&? aggregate at constant price 按固定价格计算的总体数字
~ MhPzu&B aggregate demand 总需求
cz T@ txF aggregate gross position 总持仓量
dk(- yv' aggregate limit 总限额
v(: VUo]H aggregate of salaries tax 合计薪俸税
Zfb:>J@h6 aggregate performance 总体表现；总体业绩
(n`\ b47 aggregate supply 总体供应
,E>VYkoA aggregate surplus 总盈余
|(P>'fat-p aggregate total 整体总额
e#zGLxa aggregate value 总值；合计价值
S0 yPg9v aggregated basis 合计基准
er qm= ) aggregated net chargeable income 合计应课税入息实额
CJu;X[6 aggregation 合并计算；合计；总和
gdT^QM:y4$ aggregation of incomes of husband and wife 夫妇入息合并计算
x _@ev- aggregation of property 财产的总和
10[~ki-1; agio 差价；贴水
$C[ YqZO Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
a,j! B
hu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
uWf se19 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
U|
N` X54 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6B+
@76w H 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
a:;*"p[R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y7{|EI+ @ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pt0H*quwI agreement for a settlement 授产协议
ol[{1 KT{ agreement for assignment 转让协议
J,~)9Kh$ agreement for sale 售卖协议；买卖协议
yRgo1o w] agreement for sale and purchase 买卖协议
2l!"OiB. P agreement for the payment of interest 支付利息协议
*|=&MU*+ agreement for the repayment of money 还款协议
P&F)E#Sa agreement of reinsurance 再保险协议
N %?o-IY Agricultural Bank of China 中国农业银行
6u.b?_u air passenger departure tax 飞机乘客离境税
r+lY9 l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R]V`t^1 airport tax 机场税
n ` n3[ alcohol duty 酒精税
72{kig9c alienation 让与；让渡；转让
N A3yd^sr alimony 生活费；赡养费
M" _Xa Vl All Ordinaries Index [AOI] 所有普通股指数
2i>xJMW all risks 全险；综合险
a Ifog+Lp All Sales Record for Stock Market 《股票市场成交报告》
3oKqj> Allied Capital Resources Limited 新联财务有限公司
lo(Ht=d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fza)dJ 7 allocation letter 拨款信件
@Td[rHl allocation of fund 分配款项；预留款项
Maxnk3n allocation of profit 利润分配；溢利分配
92VAQU6 allocation warrant 拨款令
=}q4ked / allotment 分配；配股
f0[xMn0Tu allotment notice 股份配售通知；配股通知
, F *e^#> allotment of shares 股份分配
3]
@<. allowable 可获宽免；免税的
RB\WttI allowable business loss 可扣除的营业亏损
W4#:_R,&, allowable expenses 可扣税的支出
NMj `wQ`M+ allowance 免税额；津贴；备抵；准备金
HOUyB's' allowance for debts 债项的免税额
q?MYX=Y6 allowance for depreciation by wear and tear 耗损折旧免税额
4k z8U allowance for funeral expenses 殡殓费的免税额
&FZ e LIt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9iOlR=-* allowance for repairs and outgoings 修葺及支出方面的免税额
L;`4" allowance to debtor 给债务人的津贴
5 Px.G* alteration of capital 资本更改
IB?A]oN1{ alternate trustee 候补受托人
Xt7'clr amalgamation 合并
21WqLgT3 4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z`Q5J9_<cV ambit of charges 征税范围；收费范围
$}F]pa[ amended valuation 经修订的估值
b1& {%.3[ American Commodities Exchange 美国商品交易所
KYl^{F American Express Bank Limited 美国运通银行
BsRas American Stock Exchange 美国证券交易所
M"FAUqz` amortization 摊销
hZ#tB amount due from banks 存放银行同业的款项
0 /kbxpih amount due from banks abroad 存放海外银行同业的款项
CX:^]wY amount due from holding companies 控股公司欠款
zHU#Jjc_b amount due from local banks 存放本港银行同业的款项
^t wv0>vEo amount due to banks 银行同业的存款
woT" 9_tN amount due to banks abroad 海外银行同业的存款
bF Vd v&
amount due to holding companies 控股公司存款
6d. m @T6~ amount due to local banks 本港银行同业的存款
@t2 Q5c amount due to outport banks 外埠银行同业的存款
SKtEEFyIR_ amount for note issue 发行纸币的款额
7L\GI`y amount of bond 担保契据的款额
.ClCP?HG amount of consideration 代价款额
QP;b\1 1m amount of contribution 供款数额
0F3>kp4u amount of indebtedness 负债款额
WR-C_1-pT amount of principal of the loan 贷款本金额
jQr~@15J# amount of rates chargeable 应征差饷数额
$XI<s$P%(% amount of share capital 股本额
U- ?
^B*< amount of sums assured 承保款额
I/> IB amount of variation 变动幅度
$Us@fJr amount of vote 拨款数额
n=SZ8Rj7 amount payable 应付款额
,G:4H%? amount receivable 应收款额
Pz)QOrrG~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F*w|/- e analysis 分析
.J @[v ancillary risk 附属风险
nn
annual account 周年帐目；周年帐目报表；年度决算；年结
EGDE4n5>I annual accounting date 年结日期
C&st7.
(k annual allowance 每年免税额；年积金；年度津贴；年津
-# o+x Jj annual balance 年度余额
m Zh VpIUO annual disposable income 每年可动用收入
6P~"7k annual estimates 周年预算
(g)@wNBW annual fee 年费
&59#$LyH`% annual general meeting 周年大会
6^aYW#O<Ua annual growth rate 年增率；每年增长率
*~cs8<.!1 annual long-term supplement 长期个案每年补助金
e>> G4g annual pensionable emolument 可供计算退休金的年薪
_9@?T h&_e annual report 年报
bSR<d Annual Report on the Consumer Price Index 《消费物价指数年报》
[s34N+vU annual return 周年报表；周年申报表；每年报税表格
&Kv e vPF Annual Return Rules 《周年报表规则》
wW<"l"x, annual review of consumer prices 每年消费物价回顾
< t (Pw annual roll-forward basis 逐年延展方式
?|8Tgs@+ annual salary 年薪
q5!l(QL. annual statement 年度报表；年度决算表
n>0dz# 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
@r]s9~Lx9 annuitant 年金受益人
48ma&f; annuity 年金
=qtoD e annuity contract 年金合约
7qUtsDK annuity on human life 人寿年金
,%'0e / antecedent debt 先前的债项
r:5Ve&~ ante-dated cheque 倒填日期支票
/2cI{]B anticipated expenditure 预期开支
.fsk DW anticipated net profit 预期纯利
+7Lco"\w< anticipated revenue 预期收入
/C:'qhY, anti-inflation measure 反通货膨胀措施
xI4I1"/ anti-inflationary stance 反通货膨胀立场
j'i42-Lt/p apparent deficit 表面赤字
Yq? I> apparent financial solvency 表面偿债能力
i-FUAR apparent partner 表面合伙人
tN{t-xUgk application for personal assessment 个人入息课税申请书
@NNLzqqY application of fund 资金应用
>h[!gXL^ application to release as liquidator and to destruct the books of accounts and documents
u0Erz0*G4 申请免除清盘人职务及毁灭帐簿与文件
xs I/DW appointed actuary 委任精算师
mCt>s9a)H appointed auditor 委任核数师；委任审计师
7L+X\oaB appointed trustee 委任的受托人
BXo|CITso appointer 委任人
Qkib;\2 apportioned pro rata 按比例分摊
Wh Zaq apportionment 分配；分摊
B# ?2, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tv OAN|+F apportionment formula 分摊方程式
~0-764% apportionment of estate duty 遗产税的分摊
UBi4 itGD appraisal 估价；评估
V qL
5f appreciable growth 可观增长
6)U&XWH0 appreciable impact 显着影响
&7T
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fBgKX ?Y appreciation 增值；升值
2E2}|:
||& appreciation against other currencies 相对其他货币升值
rH9}nL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<s >/< kW: appreciation tax 增值税
[/Z'OV"tU appropriation 拨款；拨用；拨付
VDKS_n appropriation account 拨款帐目
kxW>D a<6 Appropriation Bill 拨款法案
!"J # ,e| appropriation-in-aid system 补助拨款办法
p}A4K#G approved assets 核准资产
dT )KvqX approved basket stock 认可一篮子证券
eM+;x\jo? approved budget 核准预算
Hm
VTfH' approved charitable donation 认可慈善捐款
daIL> c" approved charitable institution 认可慈善机构
?GNF=#=M approved currency 核准货币；认可货币
"x;k'{S approved estimates 核准预算
,GJ>vT) approved estimates of expenditure 核准开支预算
T4=3VrS approved overseas insurer 核准海外保险人
n]DN xC@b approved overseas trust company 核准海外信托公司
P"x-7>c>Y
approved pooled investment fund 核准汇集投资基金
1 j12Qn@] approved provident fund scheme 认可公积金计划
bez'[Y{ approved provision 核准拨款
R5eB,FN approved redeemable share 核准可赎回股份
-t 6R!ZI approved regional stock 认可地区性证券
p,iCM?[| approved retirement scheme 认可退休金计划
q83~j `ZJ$ approved subordinated loan 核准附属贷款
GD[ou.C}k arbitrage 套戥；套汇；套利
+z =%89GJ arbitrageur 套戥者；套汇者
%i-lx`U arbitrary amount 临时款项
" q^#39i? arrangement 措施；安排；协定
S[ ~O') arrears 欠款
cN WcNMm arrears of pay 欠付薪酬
= /g $bZ arrears of revenue 逾期未收税款；逾期未收的帐项
Ydh<T F4! articles of association 组织章程；组织细则；组织章程细则
9J7J/]7f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"b>KUzuYT ascertainment of profit 确定利润
d%lHa??/ h "Asia Clear" “亚洲结算系统”
= *g$#l4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l}0V+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
48 CI8[T Asian Development Fund [ADF] 亚洲发展基金
7p.h{F'A Asian dollar bond 亚洲美元债券
Ok>(>K<r Asian dollar market 亚洲美元市场
P$3=i`X!nw Asian dollar rate 亚洲美元利率
VL7S7pb_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!p,hy ` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G|-\T(&J asked price 沽盘；喊价；索价；卖方报价
6"i{P assessable income 应评税入息
:Jeo_ }e 0 assessable loss 应评税亏损
i.t9j N assessable profit 应评税利润
P iQkJ[ assessable value 应评税值
# <wpSs assessed profit 估定利润
S&3 X~jD(1 assessed value 经评估价值
=~hsKBt* assessment 评税；评定；估价；评税单
rocB"0 assessment number 评税编号；估价编号
(.,'}+1 assessment of additional tax 补加税评税
P-+M,>vNy[ assessment of performance 业绩评估；实绩评价
ZS XRzH~0 Assessor 评税主任
WY"Y)S asset price bubbles 资产价格泡沫
1 /2V.:bg asset-backed securities 具资产保证的证券
,|.8nk" assets accretion 资产增值
xIQ/$[&v assets and liabilities 资产与负债
MkDK/K$s assets betterment statement 资产递增表；资产改进表
;T.s!B$Uu assets lending 实物放款；有抵押贷款
RM&H!E<# assets of the company passing on the death 死者去世时转移的公司资产
Y=a v8Y|` assets pledged as security for liabilities 用作负债抵押的资产
;tp]^iB# assets portfolio 资产投资组合
sLG>>d3R1 assets price 资产价格
'B3Wz a. assets quality 资产质素
y~ _za(k assets realization 资产变现
q# 99iiG1 assets refinancing arrangement 资产再集资安排
qBy NHo7Tb assets securitization 资产证券化
i
Y*o;z,~ assets situated outside Hong Kong 在香港以外地方的资产
U|J$?aFDr assets stripping 削减资产；拆卖资产
5fu+rU-# assets value 资产值
,\lY Px\P[ assignee 承让人
%o@['9U[j assignment 转让；转让书；转让契
1l+kO,X] assignment of interest 权益转让
5L-lpT8P assignment of letters patent and trade mark 专利证书及商标转让
[0u.}c;( assignment of property 物业转让；物业转让书
EmX>T>~#D assignment right 转让权
9zZ5Lr^21 assignor 转让人
8QVE_ Eu associate 有联系的人；有关连人士；相联者；合伙人；联系人
StU 4{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
*N-;V|{ associated body corporate 相联法人团体
U~:N^Sc associated company 相联公司；联属公司
U!&_mD#
c associated corporation 相联法团
Uz gA26; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v /R[?H) 公认会计师公会〔英国〕
b0@ >x T Association of Futures Exchange Brokers 香港期货经纪协会
b4Z`y8= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R"U/RS association of underwriters 承保人组织
c62dorDqy assumption of control 接管
d> %gW* assurance 担保；保险；转易；转易书
oX'0o 'c assurance of interest 权益的转易
+0XL5( '2 at 19XX price 按一九ＸＸ年价格计算
=db'#m{$ at a discount 按赔价计算；按贴水价格计算；打折扣
I@0z/4H`` at a premium 按溢价计算；按升水价格计算
zoZ<)x=; at call 通知付款；按通知
i c*->- ! at constant market price 按固定市价计算
8 !4~T,9G at constant price 按固定价格计算
iq"ob8. at cost 按成本计算
PiMKu|,3 at current market price 按当时市价计算；按现时市价计算
Ap5}5 ewM at current price 按当时价格计算；按现时价格计算
|[S90 Gw] at factor cost 按要素成本计算；按生产要素成本计算
hv+|s( at money-of-the-day price 按付款当日价格计算
4q>7OB:e at or better 按指定或较佳价位〔买卖指令〕
(O\U /daB at par 按面值计算；平价
\ Md
3 at sight 见票即付
Fe!D%p Qv at the close 按收市盘
$hkq>i \ at the opening 按开市盘
5D,.^a1 A attestation 见证；见证条款
b4>``n at-the-money option 平价期权
m\>|C1oR y attorney 受权人；受托代表人
q0,kDM66 attornment 新拥有人承认书
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,$% attributable profit 可归属利润
S6v!GQ attributable share value 可归属股份价值
bIgh@ = 2 Auckland Stock Exchange 奥克兰证券交易所
.L9']zXc` auction 拍卖
'_:(oAi,C auctioneer 拍卖商
B*\ $
/bk, audit 审计；核数
!FTNmyM~F Audit Commission 审计署
IY=/` g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AXwaVLEBQ 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〕
NS`07 #z^ audit review 帐目审查
n( g)UNx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T~BA)! [ audited account 审计帐目；经审计的帐目
YT>KJ audited annual account 经审计的周年帐目
z{S:X:X audited balance sheet 经审计的资产负债表
xfjd5J7' auditor 核数师；核数主任；审计师
UMV)wy|j auditor's certificate 核数师证明书；审计师证明书
@;vNX*-J auditor's report 核数师报告；审计师报告
z{9=1XY Aussie bond 澳元债券
% Y~>Jl austerity budget 紧缩预算
dsJm>U) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N0i!l|G6 Australia All Ordinaries Index 澳洲所有普通股票指数
w OI^Q~ Australian Dollar [AUD] 澳元
-fE.<)m=! Australian Options Market 澳大利亚期权市场
(Uk>?XAr Australian Securities Commission 澳洲证券事务监察委员会
xc9Y M0B& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@@I7$* Australian Stock Exchange 澳大利亚证券交易所
s~*}0-lS Austrian Schilling [ATS] 奥地利先令
9 Ycn0 authentication 认证；鉴证
x J{_qP authority to purchase 委托购买证；委购书
vY6oV jM authorization 认可；核准；授权；授权书
XZ`:wmc| authorization by direction 指示授权
3jjMY authorization by instruction 指令授权
r-} -C! authorization by warrant 令状授权
0}{'C5 authorization of unit trust 单位信托的认可
7 8Vcu'j&_ authorized agent 指定代理人
hi ~} authorized capital 法定资本
o*">KqU`b authorized clerk 出市员
DAfyK?+UL authorized dealer 认可交易商
: [q0S@ authorized financial institution 认可财务机构
'OwyyPBF authorized fund 认可基金
#B8*gFZB authorized fund house 获授权的基金公司；认可基金公司
A /(lK q authorized institution 认可机构
e,>%Z@92( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,apNwkY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`K*b?:0lp authorized insurer 获授权保险人；获认可承保人
B
z^|SkEit authorized investment 特准投资项目
q2hFOm authorized person 获授权人
%SrM|&[ authorized representative 获授权代表
j9d!y W authorized share capital 法定股本
>I}9LyZt automated quotation system 自动报价系统
xl(@C*.sC1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<Mx0\ b! 自动交易系统〔香港期货交易所有限公司〕
[}OgSP9i automatic adjustment mechanism 自动调整机制
nd ink$ automatic adjustment system 自动调整系统
F>zl9Vi< Automatic Clearing House 自动票据交换所
rYY$wA@ automatic exchange rates accumulation system 自动化汇率累集系统
L Cs__. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[U>@ ,BH automatic teller machine [ATM] 自动柜员机
. Obn&S autopay 自动转帐
9i5tVOhE available assets 可用资产
K{@ 3\5< available fiscal reserve 现存财政储备
N|mJg[j@7 available profit 可用利润
Xd<t5{bD! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S4N(cn& average 平均；平均数；海损
('O}&F1 average basic salary 平均基本薪金
D-2.fjo9! average consumer expenditure 平均消费开支；一般消费开支
7Vu ? average cost 平均成本
33'Y [4 average cost of land production 增辟土地平均成本
"T2"]u<52 average daily turnover 平均每日成交额
eujK4s average daily wage rate 平均每日工资率
=^&%9X average expenditure pattern 平均开支模式
hA}~es=c average growth rate 平均增长率
iYJZvN average net fixed assets 固定资产平均净值
iCj2"T4TN average of relatives 相对价格平均数
r@U3sO#N average price 平均价格
%c|UmKKi average propensity to consume 平均消费倾向；一般消费倾向
b0v:12q average propensity to save 平均储蓄倾向；一般储蓄倾向
;{#^MD MB average rate 平均率
2 6 I average revenue 平均收入；平均收益
foRD{Hx average stock 平均库存；平均存货
O s&n average yearly rent 平均年租
)@gZ; `n avoidance of double taxation 避免双重课税
7j$Pt8$ avoidance of tax 避税
