A:
_>\33V-?b A share Ａ股；甲类股份
~*/ >8R(Y abatement of tax 减税；减扣免税额
@ i! +Z ABN AMRO Bank N.V. 荷兰银行
<Y7j ' n above-the-line expenditure 线上项目支出；经常预算支出
wg% Z above-the-line receipt 线上项目收入；经常预算收入
+bLP+]7oZ ABSA Asia Limited 南非联合亚洲有限公司
=o~+R\1ux+ absolute change 绝对数值变更
yO7y`;Q(sF absolute expenditure 实际开支
DdI%TU K, absolute guideline figure 绝对准则数字
En9J7es_ absolute interest 绝对权益
X-( (
[A absolute order of discharge 绝对破产解除令
81x/ bx@L% absolute profit margin 绝对利润幅度
:XFQ}Cl absolute value 实值；绝对值
L F!KP absolutely vested interest 绝对既得权益
ejZ-A?f-K absorbed cost 已吸收成本；已分摊成本
y,`n9[$K\ absorption 吸收；分摊；合并
= K} P fh absorption rate 吸收率；摊配率；分摊率
X}(X\rp ACB Finance Limited 亚洲商业财务有限公司
[-VH%OM acceptable form of reciprocity 合理的互惠条件
~ Ze!F" acceptable rate 适当利率；适当汇率
I F6$ @Q acceptance agreement 承兑协议
-d'F KOD acceptance for honour 参加承兑
M?sax +' acceptor 承兑人；接受人；受票人
: ?zq! acceptor for honour 参加承兑人
<M1*gz accident insurance 意外保险
Nm z 5:Rq Accident Insurance Association of Hong Kong 香港意外保险公会
~ /K&=xE accident insurance scheme 意外保险计划
#rX ^) 2 accident year basis 意外年度基准
T90O.] S accommodation 通融；贷款
*W\ 3cS accommodation bill 通融票据；空头票据
DCiU?u~ accommodation party 汇票代发人
Zqm% qm: account balance 帐户余额；帐户结余
2[`n<R\ account book 帐簿
y4jiOh F<d account collected in advance 预收款项
?%~p@ account current book 往来帐簿
`RSiZ%Al account of after-acquired property 事后取得的财产报告
2WH(c$6PWf account of defaulter 拖欠帐目
7QTS@o- account payable 应付帐款
6AJ`)8HX account payee only [A/C payee only] 只可转帐；存入收款人帐户
mz.,j(Ks- account receivable 应收帐款
m<3. X"- account receivable report 应收帐款报表
I\6C0 x account statement 结单；帐单；会计财务报表
2QbKh) account title 帐户名称；会计科目
eR5q3E/;G accountant's report 会计师报告
5}hQIO&^% Accountant's Report Rules 会计师报告规则
z_xy*Iif accounting and auditing procedure 会计与审计程序；会计与核数程序
9_5>MmiB Accounting Arrangements 《会计安排》
5A`>3w{3n accounting basis 会计基础
k8}fKVU; accounting by Official Receiver 破产管理署署长呈交的帐目
/ojwO J Accounting Circular 《会计通告》
a. D cmy{ accounting class 会计类别
s3JzYDpy accounting date 记帐日期；会计结算日期
c Q- #] accounting for money 款项核算
A'jL+dI. Accounting Officer 会计主任
W)r|9G 8 T accounting period 会计报告期；会计期
J[?oV;O accounting policy 会计政策；会计方针
jRC{8^98 accounting practice 会计惯例
qpe9?`vVX accounting principle 会计准则
_@XueNU1hS accounting record 会计记录
)?SF IQ= accounting report 会计报告
]@z!r2[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
PU.j (0 Accounting Society of China 中国会计学会
&2 Yo accounting statement 会计报表
H4
O"^#5 accounting system 会计制度；会计系统
v1yB accounting transaction 会计事项；帐务交易
!%t@wQ]\hG accounting treatment 会计处理
`;}qjm0a accounting year 会计年度
% IVM1 accretion 增值；添加
paV1o>_Rd accrual 应计项目；应累算数目
b*h:e.q accrual basis 应计制；权责发生制
GOdWc9Ta! accrual basis accounting 应计制会计；权责发生制会计
#@BhGB`9Qt accrue 应累算；应计
yxu7YGp% accrued benefit 应累算利益
]SA/KV accrued charges 应计费用
6) YckxN^ accrued cumulative preference share dividend 应累算的累积优先股股息
!1R?3rVQS accrued expenses 应累算费用
?SYmsaSr5 accrued interest payable 应付利息；应计未付利息
;U?=YSHk 7 accrued interest receivable 应收利息；应计未收利息
W#g!Usf:/ accrued right 累算权益
"B __a( accruing profit 应累算的利润
H?r~% bh accumulated fiscal reserve 累积财政储备
sYXL VJ>b accumulated profit 累积利润；滚存溢利
tE-bHu370 accumulated reserve 累积储备
Ou4hAm91s accumulation of surplus income 累积收益盈余
,ov$` v acquired assets 既得资产
{wSz >, acquisition 收购；购置；取得
nt>3 i! l acquisition cost 购置成本
/!Ag/SmS!9 acquisition expenses 购置费用
y{(Dv} acquisition of 100% interest 收购全部股权
bvB7d` wx acquisition of control 取得控制权
#B?lU"f8q^ acquisition of fixed assets 购置固定资产
Adiw@q1 & acquisition of shell “买壳”
ECL{`m(#n acquisition price 收购价
)UU`uzU;u act of God 天灾
ehr\lcS< acting partner 执事合伙人
8hww({S2 active market 买卖活跃的市场；交投畅旺的市场；旺市
X=?9-z]
QO active partner 积极参与的合伙人
u8?$W%eW active trading 交投活跃
cy6YajOk7 actual circulation 实际流通
Da[#X`Kp$ actual cost 实际成本
Y]6d Yq{k actual expenditure 实际开支；实际支出
KI\bV0$p< actual income 实际入息；实际收入；实际收益
` *Wg&u actual market 现货市场
RRy D<7s1 actual price 现货价；实际价格
e`LvHU_0 actual profit 实际利润
%F1 50$(D actual quotation 实盘；实际价位；实际报价
\>oy2{=;' actual year basis 按实际年度计算
t ;3).F actuals 实货
e@O]c " actuarial investigation 精算调查
5.\|*+E~ actuarial principle 精算原则
"\+\,C actuarial report 精算师报告
-XnIDXM Actuarial Society of Hong Kong 香港精算学会
& $T7eOiZ actuarial valuation 精算师估值
p<D@l2vt actuary 精算师
% =K [C ad referendum agreement 暂定协议；有待覆核的协定
R>O x(MG ad valorem duty 从价税；按值征税
N6BO UU] ad valorem duty system 从价税制
*7*cWO= ad valorem fee 从价费
*=O3kUoL ad valorem tariff 从价关税
D5Rp<PBq, additional allowance 额外免税额
>u0XV "g$ additional amount for unexpired risk 未过期风险的额外款额
4yTg H0(T additional assessable profit 补加应评税利润
R9- mq; u+ additional assessment 补加评税
Z onn additional commitment 额外承担
PL31(!`@d additional commitment vote 额外承担拨款
mg. _ c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PS!or!m additional dependent parent allowance 供养父母额外免税额
MR4k#{:w additional provision 额外拨款
PVxu8n additional stamp duty 附加印花税
~S~+'V,d additional tax 补加税罚款；补加税款
@v&P;=lU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w?*79 u adjudged bankrupt 被裁定破产
4k{xo~+%, adjudicated bankrupt 裁定破产人
Xep2 )3k> adjudication fee 裁定费；评定印花税额手续费；评估契据费
_'y`hKeI[ adjudication of bankruptcy 裁定破产；宣告破产
4,YL15. adjudication of insolvency 裁定无力偿还债务
R $dNdd9m adjusted actual 经调整的实数；调整后的实数
*e:I*L adjusted current assets 经调整的流动资产；调整后的流动资产
ntP X?/ adjusted figure 经调整的数字；调整后的数额
N2j^fZd_ adjusted liabilities 经调整的负债；调整后的负债
WCqa[=v)t adjusted loss 经调整的亏损；调整后的亏损
yoieWnL} 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
<7Yh<(R e^ adjusted profit 经调整的利润；调整后的利润
? c"i V adjusted surplus 经调整的盈余额；调整后的盈余额
^g2Vz4u adjusted value 经调整的价值；调整后的价值
M'X,7hZ adjustment 调整；修订；理算〔保险〕
Hv'
OO@z adjustment centre 调剂中心
+S#Xm4 adjustment lag 调整过程的时间差距；调整时差
XCxxm3t adjustment mechanism 调整机制
/`#JM adjustment of loss 亏损调整
{ktwX\z adjustment process 调整过程；调整程序
NTK9`#SA adjustment range 调整幅度
=%I;Y& K administered exchange rate 受管制汇率
-#4QY70H t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
S &l [z, administration expenses 行政费用
%<O~eXY administration fee 手续费；行政费
hH05p!2 administration in bankruptcy 破产管理
&Vpr[S@:{ administration order 遗产管理令
C^_m>H3b administrator 管理人；遗产管理人
L"c.15\ administrator of the estate 遗产管理人
e^;:iJS admission of debt 债项承认书
E}0g admission of proof 接纳债权证明
1jBIi advance 放贷款项；垫付款项；预支款项；预付款项
~-sG& u> advance account 暂支帐目；预付款帐户
e*I92 advance compensation 预付补偿金
j-i>Jd7 advance from shareholder 股东垫款
6h&t% T advance pending reimbursement 预支以待日后付还
\v{HjqVkC advanced economy 先进经济体系
5K&A2zC| advancement 预付；预付财产
}2c&ARQ.m> advances warrant 垫款令
3)e{{]6 advancing 贷出
kQ2Wd pZ/ adverse balance 逆差
<dXeP/1w` adverse exchange 逆汇
(6 }7z+ advertisement addressed to shareholders 在报章刊登的致股东通告
:1"k`AG advice for collection 托收通知书
e:N;Jx# advice of drawing 提款通知书；汇票通知书
W"t^t|H'~ advice of payment 付款通知
b>#dMRK Advisory Committee [Securities and Futures Commission]
Apgg Tzh@ 谘询委员会〔证券及期货事务监察委员会〕
Y>8 JHoV Advisory Committee on Diversification 经济多元化谘询委员会
eqOT@~H affidavit 誓章；遗产申报誓章
TB<$9FCHK affidavit of no receipt 述明无收款的誓章
{7$jwk affiliate 联号；联营公司；附属公司
|,H 2ge affiliated company 附属公司；联号；联营公司
~`$P-^u88X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G~_D'o<r affordability 负担能力
Cd6th
F) African Development Bank [AfDB] 非洲开发银行
x.Ny@l%] after-acquired property 事后取得的财产
8NNs_~+x} after-hours dealing 市后交易
;V f{3 after-tax profit 税后盈利；税后利润；税后溢利
k PA g * agency agreement 代理协议
rY@9nQ\>g agency expenses 代理机构的开支
4}*.0'Hz agency fee 代理费
9`^(M^ |c Agency Law 《代理法》
k`z]l; : agent 代理人；承销人
]|K6Z>V agent of company 公司代理人
&?xtmg< d agent's fee 代理人费；经纪费
f4f)9n aggregate 总计；总数；总体数字
aN,? a@B aggregate amount 总款额；总额
^ e $!19g aggregate assets and liabilities 总体资产与负债
z7P~SM aggregate at constant price 按固定价格计算的总体数字
Qk|+Gj aggregate demand 总需求
J5<1 6}* aggregate gross position 总持仓量
i ;Kax4k aggregate limit 总限额
'9Q#%E!* aggregate of salaries tax 合计薪俸税
rmWs o b aggregate performance 总体表现；总体业绩
p)m5|GH24 aggregate supply 总体供应
KP>1%ap6 aggregate surplus 总盈余
* c$UIg aggregate total 整体总额
mxpw4 aggregate value 总值；合计价值
AG;KXL[V aggregated basis 合计基准
eZhF<<Y aggregated net chargeable income 合计应课税入息实额
7>0/$i#'Vl aggregation 合并计算；合计；总和
x] R0zol aggregation of incomes of husband and wife 夫妇入息合并计算
]!jfrj aggregation of property 财产的总和
cc1M9kVi agio 差价；贴水
0$=U\[og 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》
]HXHz(?;F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sK/ymEfRv 《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》
FGm!| iI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UV{})T*s 《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》
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jM-5}" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>r}?v3QW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.*W7Z8!e agreement for a settlement 授产协议
Cy5iEI# agreement for assignment 转让协议
J!3; \ agreement for sale 售卖协议；买卖协议
hl)jE
06 agreement for sale and purchase 买卖协议
uc]5p(9Hb agreement for the payment of interest 支付利息协议
d6??OO=~>M agreement for the repayment of money 还款协议
Z> X]'q03 agreement of reinsurance 再保险协议
]F;1 l3I- Agricultural Bank of China 中国农业银行
\F+".X#jh air passenger departure tax 飞机乘客离境税
v:9'k~4) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
LN5q_ZvR airport tax 机场税
~6QV? j alcohol duty 酒精税
OJM2t`}_t alienation 让与；让渡；转让
9q[[
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alimony 生活费；赡养费
Are0Nj&? All Ordinaries Index [AOI] 所有普通股指数
\CS 4aIp all risks 全险；综合险
j+gh*\:q All Sales Record for Stock Market 《股票市场成交报告》
xbHI 4A"Z Allied Capital Resources Limited 新联财务有限公司
<QaUq ` , all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gv(MX
;B# allocation letter 拨款信件
ip*^eS^ allocation of fund 分配款项；预留款项
4/ q
BD allocation of profit 利润分配；溢利分配
+Oo-8f* allocation warrant 拨款令
;'[?H0Jw' allotment 分配；配股
y~M 6 allotment notice 股份配售通知；配股通知
+Ll29Buyi allotment of shares 股份分配
M[-/ &;`f@ allowable 可获宽免；免税的
bB*c d! 7y allowable business loss 可扣除的营业亏损
uG YH4
allowable expenses 可扣税的支出
&wu1Zz[qcz allowance 免税额；津贴；备抵；准备金
Y$./!lVY allowance for debts 债项的免税额
_c:th{* allowance for depreciation by wear and tear 耗损折旧免税额
,K PrUM} allowance for funeral expenses 殡殓费的免税额
Yg 2P( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#8BI`.t)j allowance for repairs and outgoings 修葺及支出方面的免税额
X_Pbbx_j allowance to debtor 给债务人的津贴
hD, |CQ alteration of capital 资本更改
D+q z` alternate trustee 候补受托人
Z^WI~B0nt amalgamation 合并
CkV -L4Jq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r5$!41 ambit of charges 征税范围；收费范围
VOg'_ #I amended valuation 经修订的估值
{FILt3f; American Commodities Exchange 美国商品交易所
* {p:C American Express Bank Limited 美国运通银行
i!(5y>I_ American Stock Exchange 美国证券交易所
x~D8XN{ amortization 摊销
2<'ol65/c amount due from banks 存放银行同业的款项
:ee vc7 amount due from banks abroad 存放海外银行同业的款项
I,]q;lEMt amount due from holding companies 控股公司欠款
:RBeq,QaO amount due from local banks 存放本港银行同业的款项
>Af0S;S amount due to banks 银行同业的存款
Z;0<k;#T(p amount due to banks abroad 海外银行同业的存款
t9lf=+%s amount due to holding companies 控股公司存款
<1_3`t amount due to local banks 本港银行同业的存款
-0NkAQ rg amount due to outport banks 外埠银行同业的存款
[I<J6= amount for note issue 发行纸币的款额
wCj)@3F amount of bond 担保契据的款额
Lso%1M amount of consideration 代价款额
mW,b#'hy amount of contribution 供款数额
A q>?G+ amount of indebtedness 负债款额
/h]ru SI amount of principal of the loan 贷款本金额
C?<-`$0 amount of rates chargeable 应征差饷数额
y T&#k 1 amount of share capital 股本额
z 61F q amount of sums assured 承保款额
REsw=P!b amount of variation 变动幅度
8"V1h72vcW amount of vote 拨款数额
Y%r>=Jvu6 amount payable 应付款额
qIh9? |`U amount receivable 应收款额
#60gjHYaV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L[`8 :}M analysis 分析
Q;nC #cg ancillary risk 附属风险
5HY0 *\ annual account 周年帐目；周年帐目报表；年度决算；年结
g-m,n=qu annual accounting date 年结日期
p ^ OHLT annual allowance 每年免税额；年积金；年度津贴；年津
sEL0h4 annual balance 年度余额
#hXvGon$? annual disposable income 每年可动用收入
$uRi/%Q9 annual estimates 周年预算
$}us+hGZ annual fee 年费
t "MrrK>T annual general meeting 周年大会
P1Iy >%3 annual growth rate 年增率；每年增长率
'Ddzlip annual long-term supplement 长期个案每年补助金
hyhm{RC?[ annual pensionable emolument 可供计算退休金的年薪
6
Pdao{P annual report 年报
q{f (T\ Annual Report on the Consumer Price Index 《消费物价指数年报》
5a s5{"l annual return 周年报表；周年申报表；每年报税表格
'cc{sjG Annual Return Rules 《周年报表规则》
Np$ue
}yr annual review of consumer prices 每年消费物价回顾
GsiKL4|mj annual roll-forward basis 逐年延展方式
h 1f 05 annual salary 年薪
j| XL$Q annual statement 年度报表；年度决算表
T;S6<J 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
]kO |kIs annuitant 年金受益人
VAqZ`y annuity 年金
1vJj?Uqc annuity contract 年金合约
|PGT P#O< annuity on human life 人寿年金
95 ix~cH3q antecedent debt 先前的债项
EDF0q i ante-dated cheque 倒填日期支票
.%M80X{5~ anticipated expenditure 预期开支
<l eE.hhf. anticipated net profit 预期纯利
;Qc^xIPy anticipated revenue 预期收入
_E/ anti-inflation measure 反通货膨胀措施
"2 :zWh7| anti-inflationary stance 反通货膨胀立场
yOk{l $+ apparent deficit 表面赤字
2a 7"~z~ apparent financial solvency 表面偿债能力
/^X)>1)j apparent partner 表面合伙人
-%V~ 1 application for personal assessment 个人入息课税申请书
0eK>QZ_ application of fund 资金应用
oc[z dIk application to release as liquidator and to destruct the books of accounts and documents
!> GDp >0 申请免除清盘人职务及毁灭帐簿与文件
um2} XI appointed actuary 委任精算师
W q }W )E appointed auditor 委任核数师；委任审计师
]x bMMax appointed trustee 委任的受托人
pP#|: % appointer 委任人
F9A5 }/\ apportioned pro rata 按比例分摊
=&DuQvN, apportionment 分配；分摊
sJ5#T iX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s; sr(34
apportionment formula 分摊方程式
15Jc PDV apportionment of estate duty 遗产税的分摊
>?ec"P%vS/ appraisal 估价；评估
J'k^(ZZ appreciable growth 可观增长
8VC%4+.FF appreciable impact 显着影响
tOo\s&j appreciable increase 可观增长
S?c<Lf~W appreciation 增值；升值
f=7[GZoD n appreciation against other currencies 相对其他货币升值
3|EAOoWnK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
NR%_&%qQA appreciation tax 增值税
S/YHT)0x[ appropriation 拨款；拨用；拨付
\zOsq5} appropriation account 拨款帐目
!lM.1gTTC Appropriation Bill 拨款法案
]a[2QQ+g appropriation-in-aid system 补助拨款办法
:0bjP Qj approved assets 核准资产
P=s3&NDD approved basket stock 认可一篮子证券
4 `Jf_C approved budget 核准预算
] 8 <`&~a approved charitable donation 认可慈善捐款
ZQ -6n1O approved charitable institution 认可慈善机构
m SO7 r F approved currency 核准货币；认可货币
^}J,;Zhu5 approved estimates 核准预算
.;(a;f+{; approved estimates of expenditure 核准开支预算
#6pJw?[ approved overseas insurer 核准海外保险人
,)VAKrSg approved overseas trust company 核准海外信托公司
{j4&'=C: approved pooled investment fund 核准汇集投资基金
G+I ->n-s4 approved provident fund scheme 认可公积金计划
!:}m-iqQ1 approved provision 核准拨款
_c(h{ dn approved redeemable share 核准可赎回股份
%:OX^ ^i; approved regional stock 认可地区性证券
nE bZ8M approved retirement scheme 认可退休金计划
E*s _Y approved subordinated loan 核准附属贷款
Zt9l d=T arbitrage 套戥；套汇；套利
_!w69>Nj arbitrageur 套戥者；套汇者
9Q 73 42 arbitrary amount 临时款项
Zvra > % arrangement 措施；安排；协定
K b'4W-&u! arrears 欠款
+HgyM0LFg arrears of pay 欠付薪酬
^SM5o K arrears of revenue 逾期未收税款；逾期未收的帐项
{Eqx'j articles of association 组织章程；组织细则；组织章程细则
r- Y7wM`TZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+k/=L9 #e ascertainment of profit 确定利润
wbg ?IvY[ "Asia Clear" “亚洲结算系统”
K1&t>2=% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_3#_6>=M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<v b7X Asian Development Fund [ADF] 亚洲发展基金
Q9;VSF) Asian dollar bond 亚洲美元债券
*Y!RU{w+Z Asian dollar market 亚洲美元市场
b~<:k\EE Asian dollar rate 亚洲美元利率
f >&*%[fw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*<}R=X . Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
46B 'Ec asked price 沽盘；喊价；索价；卖方报价
Q :'r
p assessable income 应评税入息
BH}M]<5 assessable loss 应评税亏损
tGSX TF}G assessable profit 应评税利润
*_H]?& assessable value 应评税值
<$C3]
=2 assessed profit 估定利润
VA %lJ!$ assessed value 经评估价值
p Ohjq#} assessment 评税；评定；估价；评税单
^/xb-tuV assessment number 评税编号；估价编号
@xk ;]H80 assessment of additional tax 补加税评税
C 7YS>?^] assessment of performance 业绩评估；实绩评价
|qU~({=b Assessor 评税主任
43~v1pf{! asset price bubbles 资产价格泡沫
H. o3d/8: asset-backed securities 具资产保证的证券
Ag&K@ %|* assets accretion 资产增值
Zcg-i:@ assets and liabilities 资产与负债
,C:^K`k& assets betterment statement 资产递增表；资产改进表
*r7%'K{ C assets lending 实物放款；有抵押贷款
6]4=8! J assets of the company passing on the death 死者去世时转移的公司资产
8m #y>` assets pledged as security for liabilities 用作负债抵押的资产
$I<\Yuy-M9 assets portfolio 资产投资组合
D u_ ;!E assets price 资产价格
{!! 8 *ix assets quality 资产质素
(`R
heEg@f assets realization 资产变现
&!FI!T
-WH assets refinancing arrangement 资产再集资安排
itcM-? assets securitization 资产证券化
fUOQ(BGp assets situated outside Hong Kong 在香港以外地方的资产
HYZp= *eb assets stripping 削减资产；拆卖资产
S>Gb
Jt(] assets value 资产值
d@tNlFfS assignee 承让人
Q!I><u assignment 转让；转让书；转让契
j(M.7Z7^ assignment of interest 权益转让
Bw9O)++ assignment of letters patent and trade mark 专利证书及商标转让
c4s,T"H assignment of property 物业转让；物业转让书
H;[?8h( assignment right 转让权
=Q6J Xp assignor 转让人
R3.8Dr 0 f associate 有联系的人；有关连人士；相联者；合伙人；联系人
42:,*4t( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RVF<l?EI4R associate member 附属会员
/2Ok;! . associated body corporate 相联法人团体
de f\=WyK associated company 相联公司；联属公司
x&$8;2 &. associated corporation 相联法团
Digx#'#jf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%/S HB 公认会计师公会〔英国〕
G+\&8fi0 Association of Futures Exchange Brokers 香港期货经纪协会
i?|u$[^=+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m @)Ya*=< association of underwriters 承保人组织
= GiN~$d assumption of control 接管
phwBil-vUU assurance 担保；保险；转易；转易书
Fc|N6I'o assurance of interest 权益的转易
#eF
k at 19XX price 按一九ＸＸ年价格计算
O(:/ &` ) at a discount 按赔价计算；按贴水价格计算；打折扣
$&i8/pD
at a premium 按溢价计算；按升水价格计算
^+kymZ at call 通知付款；按通知
xS=" o at constant market price 按固定市价计算
G'wyH[ d/ at constant price 按固定价格计算
$J0o%9K
at cost 按成本计算
!LsIHDs4 at current market price 按当时市价计算；按现时市价计算
R~;8v 1>K at current price 按当时价格计算；按现时价格计算
PtGFLM9R at factor cost 按要素成本计算；按生产要素成本计算
ke)<E98DC at money-of-the-day price 按付款当日价格计算
,pUB[w\ at or better 按指定或较佳价位〔买卖指令〕
}*vE/W at par 按面值计算；平价
+,)Iv_Xl$ at sight 见票即付
JZJb&q){ at the close 按收市盘
R?Ch8mW.! at the opening 按开市盘
};f^*KZ=0 attestation 见证；见证条款
Kp! A
ay at-the-money option 平价期权
UlPGB2B attorney 受权人；受托代表人
3PkU>+.6 attornment 新拥有人承认书
?.c:k;j attributable profit 可归属利润
6w_TL< S attributable share value 可归属股份价值
=%B}8$.| Auckland Stock Exchange 奥克兰证券交易所
* o <|^,R auction 拍卖
O>9-iqP>`d auctioneer 拍卖商
v9Lf |FXo& audit 审计；核数
2 ;w> w#}> Audit Commission 审计署
iT+t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AdzdYZiM_ 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〕
s=Kz9WLy audit review 帐目审查
MVEh<_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^,J>=>,1\ audited account 审计帐目；经审计的帐目
2 9&F _ audited annual account 经审计的周年帐目
Bp4#"y2 audited balance sheet 经审计的资产负债表
l-SVI9|<0 auditor 核数师；核数主任；审计师
4y $okn\}i auditor's certificate 核数师证明书；审计师证明书
gj&5>brP auditor's report 核数师报告；审计师报告
shiw;.vR{B Aussie bond 澳元债券
:*cd$s austerity budget 紧缩预算
'CRjd~L Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[]?*}o5&>T Australia All Ordinaries Index 澳洲所有普通股票指数
/74 )c~.W Australian Dollar [AUD] 澳元
G\(*z4@G z Australian Options Market 澳大利亚期权市场
dki3( Australian Securities Commission 澳洲证券事务监察委员会
V|<'o<h8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lQ4$d{m` Australian Stock Exchange 澳大利亚证券交易所
Q,};O$h Austrian Schilling [ATS] 奥地利先令
4Vd[cRh2 authentication 认证；鉴证
gyU=v{]. authority to purchase 委托购买证；委购书
+KOhDtLMG authorization 认可；核准；授权；授权书
X9rao n authorization by direction 指示授权
'"h}l` authorization by instruction 指令授权
_<?z-K_;I authorization by warrant 令状授权
T ^ #1T$ authorization of unit trust 单位信托的认可
L:.Rv0XT authorized agent 指定代理人
{yMkd4v authorized capital 法定资本
ZbH_h]1$D authorized clerk 出市员
[I[*?9}$" authorized dealer 认可交易商
(Sj<>xgd authorized financial institution 认可财务机构
l>("L9 authorized fund 认可基金
-.-@|*5 authorized fund house 获授权的基金公司；认可基金公司
%~0]o@LW7 authorized institution 认可机构
51ILR9 Bc_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(.b!kfC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9QeBz`lm) authorized insurer 获授权保险人；获认可承保人
$-\%%n0>6 authorized investment 特准投资项目
cVSns\QO authorized person 获授权人
Gbv bGEG authorized representative 获授权代表
hK3Twzte authorized share capital 法定股本
8L`w ib2 automated quotation system 自动报价系统
YI]/gWeu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%2beo H' 自动交易系统〔香港期货交易所有限公司〕
;x/. 8fA automatic adjustment mechanism 自动调整机制
|_a^+!P automatic adjustment system 自动调整系统
fS%B/h= Automatic Clearing House 自动票据交换所
"Q{7X[$$^ automatic exchange rates accumulation system 自动化汇率累集系统
u=0161g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~$1g"jIw automatic teller machine [ATM] 自动柜员机
8mO_dQ autopay 自动转帐
c#@L~ < available assets 可用资产
\t? ;p-+ta available fiscal reserve 现存财政储备
! HXyvyDN available profit 可用利润
- 1ci.4F& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
IcNZUZGE average 平均；平均数；海损
_&]Gw, ~/i average basic salary 平均基本薪金
f3<253 1/} average consumer expenditure 平均消费开支；一般消费开支
dx.J v/Mb average cost 平均成本
%mOQIXr1s average cost of land production 增辟土地平均成本
aED73:b average daily turnover 平均每日成交额
Z'd]oNF average daily wage rate 平均每日工资率
%d
/]8uO average expenditure pattern 平均开支模式
.4y44: T average growth rate 平均增长率
JYLAu4s6 average net fixed assets 固定资产平均净值
vp dT2/F average of relatives 相对价格平均数
I~-sBMm(w average price 平均价格
p.,`3"C1 average propensity to consume 平均消费倾向；一般消费倾向
.{(gku>g( average propensity to save 平均储蓄倾向；一般储蓄倾向
:1 ~4X average rate 平均率
kAW 2vh average revenue 平均收入；平均收益
r] S"i$ average stock 平均库存；平均存货
.EjjCE/v- average yearly rent 平均年租
D H.CAV avoidance of double taxation 避免双重课税
zXe]P(p< avoidance of tax 避税
