A:
GIJV;7~ A share Ａ股；甲类股份
Q q6%53 abatement of tax 减税；减扣免税额
PLl x~A ABN AMRO Bank N.V. 荷兰银行
Bx_8@+ above-the-line expenditure 线上项目支出；经常预算支出
~W5>;6f\ above-the-line receipt 线上项目收入；经常预算收入
o%QhV6(F ABSA Asia Limited 南非联合亚洲有限公司
rGP?
E3 absolute change 绝对数值变更
#<^/yoH7C6 absolute expenditure 实际开支
+K @J*W 1 absolute guideline figure 绝对准则数字
\q>e1 - absolute interest 绝对权益
"y3dwSS absolute order of discharge 绝对破产解除令
5[0l08'D absolute profit margin 绝对利润幅度
[ 7CH(o1a& absolute value 实值；绝对值
AF07KA# absolutely vested interest 绝对既得权益
9'1;-^U1 absorbed cost 已吸收成本；已分摊成本
H>Iet}/c absorption 吸收；分摊；合并
$/-wgyP3m+ absorption rate 吸收率；摊配率；分摊率
/61ag9pN ACB Finance Limited 亚洲商业财务有限公司
A X^3uRQJ acceptable form of reciprocity 合理的互惠条件
c9/
'i acceptable rate 适当利率；适当汇率
;F IMCJS acceptance agreement 承兑协议
GHJQ d&G8G acceptance for honour 参加承兑
-+Awm{X_@ acceptor 承兑人；接受人；受票人
\^^hG5f acceptor for honour 参加承兑人
P,LXZ accident insurance 意外保险
lu 9Ir >c Accident Insurance Association of Hong Kong 香港意外保险公会
()rx>?x5 accident insurance scheme 意外保险计划
#z 1ch,*3; accident year basis 意外年度基准
cfQh accommodation 通融；贷款
tle K (^ accommodation bill 通融票据；空头票据
XJV3oj accommodation party 汇票代发人
K{7S account balance 帐户余额；帐户结余
rVIb'sa account book 帐簿
lMI
ix0sSj account collected in advance 预收款项
t8w z'[z account current book 往来帐簿
@[Jt~v account of after-acquired property 事后取得的财产报告
8Y;zs7Y account of defaulter 拖欠帐目
faKrSmE! account payable 应付帐款
d5Eee^Qu/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Rqd %#v account receivable 应收帐款
<aQ; "O~
account receivable report 应收帐款报表
U+3PqWB account statement 结单；帐单；会计财务报表
\!4ghev3 account title 帐户名称；会计科目
|]
f"j': accountant's report 会计师报告
4< K ,w{I Accountant's Report Rules 会计师报告规则
V.G9J!?<P accounting and auditing procedure 会计与审计程序；会计与核数程序
Du o# WtC
Accounting Arrangements 《会计安排》
8-l)TTP&. accounting basis 会计基础
QY CNO#* accounting by Official Receiver 破产管理署署长呈交的帐目
n3@g{4~ Accounting Circular 《会计通告》
{D_ 4~heF accounting class 会计类别
vGMOXbq4& accounting date 记帐日期；会计结算日期
vNwSZ{JBd accounting for money 款项核算
"Jv,QTIcS Accounting Officer 会计主任
)Q pP1[ accounting period 会计报告期；会计期
=B 4g EWR accounting policy 会计政策；会计方针
a[{QlD^D accounting practice 会计惯例
} C2i#; b accounting principle 会计准则
H?r;S 5)c accounting record 会计记录
m3v* ,~ accounting report 会计报告
4Hd@U&E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F|M L$ Accounting Society of China 中国会计学会
zR/p}Wu|! accounting statement 会计报表
ez<wEt S accounting system 会计制度；会计系统
<t|9`l_XW accounting transaction 会计事项；帐务交易
}_D5, k accounting treatment 会计处理
DEeL 48{R accounting year 会计年度
f"=4,
accretion 增值；添加
b42pLbpe'E accrual 应计项目；应累算数目
qt&"cw accrual basis 应计制；权责发生制
( Vv[ accrual basis accounting 应计制会计；权责发生制会计
y&I|m accrue 应累算；应计
UDi3dH= accrued benefit 应累算利益
.j4ziRa- accrued charges 应计费用
aFm]?75 accrued cumulative preference share dividend 应累算的累积优先股股息
!Z2n;.w accrued expenses 应累算费用
{q>4:lsS accrued interest payable 应付利息；应计未付利息
h.+&=s!Nsy accrued interest receivable 应收利息；应计未收利息
WD do{ accrued right 累算权益
*9:6t 6x accruing profit 应累算的利润
?g*T3S" accumulated fiscal reserve 累积财政储备
}Knq9cf accumulated profit 累积利润；滚存溢利
f*&JfP accumulated reserve 累积储备
!'t2 accumulation of surplus income 累积收益盈余
KI QBY!N+ acquired assets 既得资产
:XY3TI acquisition 收购；购置；取得
\ 6
0WP-s acquisition cost 购置成本
4qXUk:C@m
acquisition expenses 购置费用
Q7aDl8L xn acquisition of 100% interest 收购全部股权
#CP, \G acquisition of control 取得控制权
X @4d~6k? acquisition of fixed assets 购置固定资产
)Is*-
W acquisition of shell “买壳”
HNyDWD)_ acquisition price 收购价
-&$%m)wN act of God 天灾
E4@fP] R+ acting partner 执事合伙人
kb\v}gfiD/ active market 买卖活跃的市场；交投畅旺的市场；旺市
jmzvp6N$8 active partner 积极参与的合伙人
=F-^RnO%\ active trading 交投活跃
Id
7 actual circulation 实际流通
%~VIxY |d actual cost 实际成本
;xH'%W9z actual expenditure 实际开支；实际支出
qtQ:7WO actual income 实际入息；实际收入；实际收益
_~q^YZ actual market 现货市场
<%f%e4
[ actual price 现货价；实际价格
nt`l6b actual profit 实际利润
sO-R+G/^7 actual quotation 实盘；实际价位；实际报价
WbzL!zLd! actual year basis 按实际年度计算
=w?cp}HW actuals 实货
Elk$9 < < actuarial investigation 精算调查
z ate%y actuarial principle 精算原则
>
V}NG actuarial report 精算师报告
eh(]'%![/ Actuarial Society of Hong Kong 香港精算学会
a~EEow;A actuarial valuation 精算师估值
#,{v Js~ actuary 精算师
li
XD2N ad referendum agreement 暂定协议；有待覆核的协定
w%H#>k ad valorem duty 从价税；按值征税
g*AqFY7 | ad valorem duty system 从价税制
!1a}| !Zn ad valorem fee 从价费
&Nc[$H7< ad valorem tariff 从价关税
{(rf/:X !p additional allowance 额外免税额
q*\NRq additional amount for unexpired risk 未过期风险的额外款额
Wrmgu}q additional assessable profit 补加应评税利润
oW0gU?Rr)u additional assessment 补加评税
{7vgHutp additional commitment 额外承担
:?HSZocf additional commitment vote 额外承担拨款
\V]t!mZ-}l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,-@xq.D additional dependent parent allowance 供养父母额外免税额
;\N79)Gk additional provision 额外拨款
h`=r )D additional stamp duty 附加印花税
$ `ov4W additional tax 补加税罚款；补加税款
SF7\<'4\N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`, OG7hg adjudged bankrupt 被裁定破产
mWoAO@}Y adjudicated bankrupt 裁定破产人
BF\XEm?! adjudication fee 裁定费；评定印花税额手续费；评估契据费
]D?"aX'q> adjudication of bankruptcy 裁定破产；宣告破产
<c2E 'U)X adjudication of insolvency 裁定无力偿还债务
KI)M JG:t adjusted actual 经调整的实数；调整后的实数
fz|cnU adjusted current assets 经调整的流动资产；调整后的流动资产
dM h:ulIY> adjusted figure 经调整的数字；调整后的数额
7I&&bWB adjusted liabilities 经调整的负债；调整后的负债
/5S30 |K adjusted loss 经调整的亏损；调整后的亏损
nCUg ,;_= 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
wo4;n9@I adjusted profit 经调整的利润；调整后的利润
eWCb 73 adjusted surplus 经调整的盈余额；调整后的盈余额
" un]Gc adjusted value 经调整的价值；调整后的价值
l{5IUuUi adjustment 调整；修订；理算〔保险〕
] ] !V K adjustment centre 调剂中心
I3a NFa} adjustment lag 调整过程的时间差距；调整时差
WffQ :L? adjustment mechanism 调整机制
6V$Avg \6\ adjustment of loss 亏损调整
K18}W*$
d adjustment process 调整过程；调整程序
HJ9Kz^TnC adjustment range 调整幅度
6c}h(TkB administered exchange rate 受管制汇率
~5NXd)2+Ks Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{+ ] [5<q administration expenses 行政费用
[A~y%bI" administration fee 手续费；行政费
P@Hs`= administration in bankruptcy 破产管理
DVG(V w administration order 遗产管理令
U_Vs.M.p administrator 管理人；遗产管理人
&q3"g*q administrator of the estate 遗产管理人
>=qf/K +# admission of debt 债项承认书
)B
T admission of proof 接纳债权证明
V\>K]mwD advance 放贷款项；垫付款项；预支款项；预付款项
y`VyQ WW advance account 暂支帐目；预付款帐户
Jb0` 42 advance compensation 预付补偿金
bn#"?6Z2 advance from shareholder 股东垫款
0pK=o"^?@ advance pending reimbursement 预支以待日后付还
-z-C*%~ advanced economy 先进经济体系
0@[$lv;OS advancement 预付；预付财产
6^V=?~a&z advances warrant 垫款令
^|/TC!v]M advancing 贷出
U vJ}b adverse balance 逆差
QiQ_b B!\ adverse exchange 逆汇
]_Vx {oT7 advertisement addressed to shareholders 在报章刊登的致股东通告
VyXKZ%\dQ/ advice for collection 托收通知书
8hu<E4]L advice of drawing 提款通知书；汇票通知书
/sUY U (3 advice of payment 付款通知
x u>9(,l Advisory Committee [Securities and Futures Commission]
9Z|jx y 谘询委员会〔证券及期货事务监察委员会〕
s(5Y Advisory Committee on Diversification 经济多元化谘询委员会
iIvc43YV% affidavit 誓章；遗产申报誓章
Z
8S \@I affidavit of no receipt 述明无收款的誓章
Us)Z^s affiliate 联号；联营公司；附属公司
NokU) O ;x affiliated company 附属公司；联号；联营公司
GOj-)i/_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N,`$M.|? affordability 负担能力
;%B(_c African Development Bank [AfDB] 非洲开发银行
%D UH@j after-acquired property 事后取得的财产
} K7#Q after-hours dealing 市后交易
$~~Jw] after-tax profit 税后盈利；税后利润；税后溢利
Za/-i"U agency agreement 代理协议
BHIRH mM<Y agency expenses 代理机构的开支
bZ?v-fn\D, agency fee 代理费
TC N8a/@z Agency Law 《代理法》
61Bwb]\f/| agent 代理人；承销人
s28`OKC} agent of company 公司代理人
18)'c?^. agent's fee 代理人费；经纪费
/1Qr#OJ(] aggregate 总计；总数；总体数字
yd^ {tQi aggregate amount 总款额；总额
NiNM{[3o S aggregate assets and liabilities 总体资产与负债
Hu^1[# aggregate at constant price 按固定价格计算的总体数字
Nu0C ; B66 aggregate demand 总需求
$'0u |Xy` aggregate gross position 总持仓量
nii A7Ux aggregate limit 总限额
rK@8/?y5 aggregate of salaries tax 合计薪俸税
_- [''(E aggregate performance 总体表现；总体业绩
k o5 @qNq aggregate supply 总体供应
F G PB: aggregate surplus 总盈余
[8.c8-lZ^ aggregate total 整体总额
'@cANGg7[ aggregate value 总值；合计价值
6 +Sxr aggregated basis 合计基准
*]. 7dec/ aggregated net chargeable income 合计应课税入息实额
N@ ; ?CKU aggregation 合并计算；合计；总和
KLU-DCb % aggregation of incomes of husband and wife 夫妇入息合并计算
6h>wt-tRC aggregation of property 财产的总和
[=x [ w70 agio 差价；贴水
bo<~jb{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_ftI*ni:< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>lmi@UN|k 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
IW)()*8;/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5(Cl1Yse=r 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
1 da@3xaF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
];} Wfl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Bm Bj7 agreement for a settlement 授产协议
Jx_cf9{ agreement for assignment 转让协议
Y} @ &h! agreement for sale 售卖协议；买卖协议
y6@0O %TDN agreement for sale and purchase 买卖协议
h~A/ y!s agreement for the payment of interest 支付利息协议
< i<J^-W agreement for the repayment of money 还款协议
,4 hJT agreement of reinsurance 再保险协议
VJ84?b{c
W Agricultural Bank of China 中国农业银行
O7u(}$D
L air passenger departure tax 飞机乘客离境税
7t3X)A h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#w;v0&p airport tax 机场税
vrl;"Fm+ alcohol duty 酒精税
Twh!X*uQ alienation 让与；让渡；转让
yhlFFbU alimony 生活费；赡养费
(w&F/ynO: All Ordinaries Index [AOI] 所有普通股指数
bf0+ DvIB all risks 全险；综合险
U T>s 5C All Sales Record for Stock Market 《股票市场成交报告》
H!vax)%-\ Allied Capital Resources Limited 新联财务有限公司
t4{rb,
}W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R|JC1f8P5 allocation letter 拨款信件
]5BX :% allocation of fund 分配款项；预留款项
X"MB|N y allocation of profit 利润分配；溢利分配
z,|r*\dw allocation warrant 拨款令
%el" BSB allotment 分配；配股
mrTlXXz allotment notice 股份配售通知；配股通知
()`7L|(`;q allotment of shares 股份分配
|b[+I?X allowable 可获宽免；免税的
:d3bt~b' allowable business loss 可扣除的营业亏损
EQ2#/> allowable expenses 可扣税的支出
DvME 1]7) allowance 免税额；津贴；备抵；准备金
F8hw #!Aq allowance for debts 债项的免税额
Q*~LCtrI allowance for depreciation by wear and tear 耗损折旧免税额
)@N2 allowance for funeral expenses 殡殓费的免税额
=b38(\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f6 |KN+. allowance for repairs and outgoings 修葺及支出方面的免税额
qd+h$ "p allowance to debtor 给债务人的津贴
Ha>Hb ` alteration of capital 资本更改
U$-Gc[=| alternate trustee 候补受托人
[CTE"@A amalgamation 合并
~\B1\ G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W@Et ambit of charges 征税范围；收费范围
t@m!k+0 amended valuation 经修订的估值
=BW;n]ls American Commodities Exchange 美国商品交易所
G0 * >S`:4 American Express Bank Limited 美国运通银行
X`
r~cc American Stock Exchange 美国证券交易所
_
`5?/\7 amortization 摊销
Y_'3pX, amount due from banks 存放银行同业的款项
y:,Ro@H% amount due from banks abroad 存放海外银行同业的款项
di $\\ Ah amount due from holding companies 控股公司欠款
: E`/z@I amount due from local banks 存放本港银行同业的款项
' b1k0 9' amount due to banks 银行同业的存款
onqfmQ,3E amount due to banks abroad 海外银行同业的存款
moz *=a amount due to holding companies 控股公司存款
^k{b8-)W< amount due to local banks 本港银行同业的存款
)zn`qaHK@e amount due to outport banks 外埠银行同业的存款
~gZ"8frl amount for note issue 发行纸币的款额
+OEq DXR+_ amount of bond 担保契据的款额
IP<]a5 amount of consideration 代价款额
K X0{dizZ amount of contribution 供款数额
SWwL.-+E] amount of indebtedness 负债款额
V&e 9?5@ amount of principal of the loan 贷款本金额
A:Y
([ amount of rates chargeable 应征差饷数额
% \N52 amount of share capital 股本额
.t53+ <A amount of sums assured 承保款额
TQ hu$z< amount of variation 变动幅度
y(81| c# amount of vote 拨款数额
LKC^Y) 6o amount payable 应付款额
^/c v8M= amount receivable 应收款额
' tyblj C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oJ4OVfknD analysis 分析
naOCa ancillary risk 附属风险
e 97Ll=> annual account 周年帐目；周年帐目报表；年度决算；年结
Ov<EOK+^ annual accounting date 年结日期
R"Ff(1m annual allowance 每年免税额；年积金；年度津贴；年津
J]mG!# 9 annual balance 年度余额
2&b?NqEeZ annual disposable income 每年可动用收入
d-%bRGo/ annual estimates 周年预算
41^ =z[k annual fee 年费
NAg9EaWja{ annual general meeting 周年大会
n VNz 5B annual growth rate 年增率；每年增长率
2?c##Izn annual long-term supplement 长期个案每年补助金
t,P_&0 X annual pensionable emolument 可供计算退休金的年薪
.R" ;2 f3 annual report 年报
E^K<b7 Annual Report on the Consumer Price Index 《消费物价指数年报》
&d,!^9 annual return 周年报表；周年申报表；每年报税表格
|^:qJ;dO P Annual Return Rules 《周年报表规则》
r3; @ annual review of consumer prices 每年消费物价回顾
UA0j# annual roll-forward basis 逐年延展方式
?Sj >b annual salary 年薪
arWP]%E0W annual statement 年度报表；年度决算表
NP#6'eH\ 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
&hnI0m=X annuitant 年金受益人
Sdo mG?;kV annuity 年金
6< hE]B) annuity contract 年金合约
od=x?uBVd annuity on human life 人寿年金
4-r5C5o, W antecedent debt 先前的债项
a]S0|\BkN ante-dated cheque 倒填日期支票
|$:y8H'J anticipated expenditure 预期开支
d94 Le/E anticipated net profit 预期纯利
s;!_'1pi@ anticipated revenue 预期收入
>))f;$D= anti-inflation measure 反通货膨胀措施
(,`R >D k anti-inflationary stance 反通货膨胀立场
;n\$'"K&; apparent deficit 表面赤字
d YliC apparent financial solvency 表面偿债能力
E:$EK_?:t apparent partner 表面合伙人
Gv(?u application for personal assessment 个人入息课税申请书
F $6JzF$|F application of fund 资金应用
UE\Z ] t! application to release as liquidator and to destruct the books of accounts and documents
Ip_d eP@ 申请免除清盘人职务及毁灭帐簿与文件
my]t[%Q{ appointed actuary 委任精算师
?:AD& Dn appointed auditor 委任核数师；委任审计师
E;MelK< 8( appointed trustee 委任的受托人
Y#<>N-X|kA appointer 委任人
) Vf!U" apportioned pro rata 按比例分摊
S*3*Q l* apportionment 分配；分摊
\ 9!hg(-F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@{q:179w^ apportionment formula 分摊方程式
'>:c:Tewy apportionment of estate duty 遗产税的分摊
Wc HL:38 appraisal 估价；评估
oniVC', appreciable growth 可观增长
asc Y E appreciable impact 显着影响
^ &Vj m appreciable increase 可观增长
VV+gPC appreciation 增值；升值
J`[v u4 appreciation against other currencies 相对其他货币升值
rNN ,! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@>Bgld&vl appreciation tax 增值税
;O~k{5.iS appropriation 拨款；拨用；拨付
Kl/n>qEt appropriation account 拨款帐目
]8+ D Appropriation Bill 拨款法案
p >=i'~lQ6 appropriation-in-aid system 补助拨款办法
0&$,?CL?
approved assets 核准资产
~eV!!38
J approved basket stock 认可一篮子证券
) 4L%zl 7 approved budget 核准预算
&c<}++'h approved charitable donation 认可慈善捐款
yK%GsCJd: approved charitable institution 认可慈善机构
,[}yf#8@J approved currency 核准货币；认可货币
ci_v7Jnw o approved estimates 核准预算
kulQR>u approved estimates of expenditure 核准开支预算
tC@zM.v% approved overseas insurer 核准海外保险人
|CZnq-,C approved overseas trust company 核准海外信托公司
'K@{vB approved pooled investment fund 核准汇集投资基金
ldCKSWIi- approved provident fund scheme 认可公积金计划
(&P0la 1 approved provision 核准拨款
D YT - #Ht approved redeemable share 核准可赎回股份
w^due P7J approved regional stock 认可地区性证券
ueE?"Hk approved retirement scheme 认可退休金计划
] zvVY:v approved subordinated loan 核准附属贷款
^`jZKh8)h arbitrage 套戥；套汇；套利
fr'huvc arbitrageur 套戥者；套汇者
:Hf0Qx6 arbitrary amount 临时款项
z Oao& arrangement 措施；安排；协定
SA(U D arrears 欠款
4g 6ksdFQ arrears of pay 欠付薪酬
7Js > !KR arrears of revenue 逾期未收税款；逾期未收的帐项
L'\/)!cEd articles of association 组织章程；组织细则；组织章程细则
"Ql}Y1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m,@1LwBH ascertainment of profit 确定利润
KYkS6|A "Asia Clear" “亚洲结算系统”
Q 9yGQu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1(%>`=R8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sMz^!R X@ Asian Development Fund [ADF] 亚洲发展基金
,XeyE ;| | Asian dollar bond 亚洲美元债券
iBKb/Oi6 Asian dollar market 亚洲美元市场
{ p!_-sL Asian dollar rate 亚洲美元利率
YH'$_,8peM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_^6| ^PT. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p- "Z'$A` asked price 沽盘；喊价；索价；卖方报价
zmB31' _ assessable income 应评税入息
q6 C6 PPc assessable loss 应评税亏损
u( 1J=h assessable profit 应评税利润
yV J dZ I assessable value 应评税值
J7'f@X~nM assessed profit 估定利润
/lS+J(I assessed value 经评估价值
6 Iv( assessment 评税；评定；估价；评税单
*3_f &Y assessment number 评税编号；估价编号
KMK&[E#r assessment of additional tax 补加税评税
@%EE 0)IA assessment of performance 业绩评估；实绩评价
tjZ \h= Assessor 评税主任
0 ^GbpSW{ asset price bubbles 资产价格泡沫
]g;^w?9h asset-backed securities 具资产保证的证券
fg9?3x
Z assets accretion 资产增值
{J,6iP{>ZN assets and liabilities 资产与负债
]UX`=+{ assets betterment statement 资产递增表；资产改进表
JkSdLj assets lending 实物放款；有抵押贷款
~9JW#HHzn assets of the company passing on the death 死者去世时转移的公司资产
XJx,9trH assets pledged as security for liabilities 用作负债抵押的资产
QP6z?j. assets portfolio 资产投资组合
. O5LI35, assets price 资产价格
u(pdP" assets quality 资产质素
"w A0 LH _ assets realization 资产变现
Sao>P[#x assets refinancing arrangement 资产再集资安排
G1kaF/`O assets securitization 资产证券化
uP{; *E3? assets situated outside Hong Kong 在香港以外地方的资产
e#>tM assets stripping 削减资产；拆卖资产
5/& 1Oxo assets value 资产值
cPpu assignee 承让人
n K +lE0 assignment 转让；转让书；转让契
33Ssylno assignment of interest 权益转让
KxO /] assignment of letters patent and trade mark 专利证书及商标转让
Ya}T2VX assignment of property 物业转让；物业转让书
W gxn`6 assignment right 转让权
zuUT S[ assignor 转让人
F\>oxttS1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
c]A
Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IE&_!ce associate member 附属会员
ZhH+D`9 associated body corporate 相联法人团体
mJ)tHv"7 associated company 相联公司；联属公司
]EB6+x!G associated corporation 相联法团
]]>nbgGn# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l iw,O 6 公认会计师公会〔英国〕
>@^<S_KVh Association of Futures Exchange Brokers 香港期货经纪协会
%$Aqbd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
82lr4 association of underwriters 承保人组织
b.QpHrnhtK assumption of control 接管
S[v Rw]* assurance 担保；保险；转易；转易书
IuNkfBe4m assurance of interest 权益的转易
HtxLMzgz<< at 19XX price 按一九ＸＸ年价格计算
*5 e<\{! at a discount 按赔价计算；按贴水价格计算；打折扣
5N\+@grp at a premium 按溢价计算；按升水价格计算
r,5-XB at call 通知付款；按通知
Hw Z^D= A at constant market price 按固定市价计算
= M/qV at constant price 按固定价格计算
&GuF\wJ{7 at cost 按成本计算
ASR-a't 6 at current market price 按当时市价计算；按现时市价计算
PC|'yAN:
at current price 按当时价格计算；按现时价格计算
@|Dm E!) at factor cost 按要素成本计算；按生产要素成本计算
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s}wO7Df=+ at or better 按指定或较佳价位〔买卖指令〕
oew|23Ytb at par 按面值计算；平价
Rfht\{N 7 at sight 见票即付
8/Mx5~ R at the close 按收市盘
B~?c3:6 at the opening 按开市盘
u*hH } attestation 见证；见证条款
Jz0K}^Dj [ at-the-money option 平价期权
wS V@=)H\: attorney 受权人；受托代表人
K 5{{:NR$ attornment 新拥有人承认书
|) O): attributable profit 可归属利润
Rs2-94$!5 attributable share value 可归属股份价值
okz]Qc>G Auckland Stock Exchange 奥克兰证券交易所
>PIPp7C auction 拍卖
"J& (:(: auctioneer 拍卖商
VgA48qZ audit 审计；核数
Ah (iE Audit Commission 审计署
ehE-SrkU' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MI\]IQ 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〕
Qwv '< audit review 帐目审查
"qS!B.rt: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uJY. 5w audited account 审计帐目；经审计的帐目
jB!W2~Z audited annual account 经审计的周年帐目
.a:Z!KF audited balance sheet 经审计的资产负债表
@V$I? iXV auditor 核数师；核数主任；审计师
"R23Pi auditor's certificate 核数师证明书；审计师证明书
`E W!- v) auditor's report 核数师报告；审计师报告
\-OC|\{32 Aussie bond 澳元债券
MKC$; >i austerity budget 紧缩预算
q!&B6] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cz#_<8'N Australia All Ordinaries Index 澳洲所有普通股票指数
K_>/ lirE? Australian Dollar [AUD] 澳元
f*<ps
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"y$ qrN- Australian Securities Commission 澳洲证券事务监察委员会
I 8k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n+?-� Australian Stock Exchange 澳大利亚证券交易所
y"-{$ N
Austrian Schilling [ATS] 奥地利先令
3D[=b%2\ authentication 认证；鉴证
P>wZ~Hjk authority to purchase 委托购买证；委购书
]RD5Ex!K? authorization 认可；核准；授权；授权书
+i=p5d5 authorization by direction 指示授权
+_~,86 authorization by instruction 指令授权
x>
\Bxa8 authorization by warrant 令状授权
s@~/x5jwCs authorization of unit trust 单位信托的认可
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Du~2% authorized agent 指定代理人
A$@o'Q;he authorized capital 法定资本
\XS]N_}8> authorized clerk 出市员
i'~-\ F! authorized dealer 认可交易商
3JazQU authorized financial institution 认可财务机构
Pt]>AW;i authorized fund 认可基金
F(")ga$r authorized fund house 获授权的基金公司；认可基金公司
C.j+Zb1Z( authorized institution 认可机构
$l.*; h * authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q0sf\|'<} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D9rQ%|} S authorized insurer 获授权保险人；获认可承保人
kVn RSg}R authorized investment 特准投资项目
;(Yb9Mr)z authorized person 获授权人
>e]g T authorized representative 获授权代表
So%X(,
| authorized share capital 法定股本
F.s$Y+c!6 automated quotation system 自动报价系统
dQ:,pe7A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[4KQcmJc# 自动交易系统〔香港期货交易所有限公司〕
\;;M")$ automatic adjustment mechanism 自动调整机制
+qi&
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Ple.fKu Automatic Clearing House 自动票据交换所
#G9
W 65 f automatic exchange rates accumulation system 自动化汇率累集系统
z/?* h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
aq,1'~8 XR automatic teller machine [ATM] 自动柜员机
7?lz$.*Avp autopay 自动转帐
*,u3Wm|7 available assets 可用资产
6)[moR{N1 available fiscal reserve 现存财政储备
w\C1Bh! available profit 可用利润
manw;`Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"M%R{p GA7 average 平均；平均数；海损
p.8 bX average basic salary 平均基本薪金
>a3m!`lq average consumer expenditure 平均消费开支；一般消费开支
~E}kwF average cost 平均成本
Bc>j5^)8w average cost of land production 增辟土地平均成本
$q! A1Fgk0 average daily turnover 平均每日成交额
U1\EwBK8*T average daily wage rate 平均每日工资率
RhYe=Qh4{p average expenditure pattern 平均开支模式
EKc<|e, F average growth rate 平均增长率
"&L8d(ZuA average net fixed assets 固定资产平均净值
VH7t^ fb average of relatives 相对价格平均数
Ir;JYY!0? average price 平均价格
lKbWQ> average propensity to consume 平均消费倾向；一般消费倾向
?XKX&ws average propensity to save 平均储蓄倾向；一般储蓄倾向
wm@m(ArE= average rate 平均率
jUT`V
ZK4& average revenue 平均收入；平均收益
HDm]njF%qQ average stock 平均库存；平均存货
wd:Yy average yearly rent 平均年租
h!tpi`8\z avoidance of double taxation 避免双重课税
`IN!#b+Eo avoidance of tax 避税
