A:
eI =Y~jy A share Ａ股；甲类股份
-Rq AT 1 abatement of tax 减税；减扣免税额
jO3u]5}. 6 ABN AMRO Bank N.V. 荷兰银行
T>uWf#&pjs above-the-line expenditure 线上项目支出；经常预算支出
&"j).Ogm4 above-the-line receipt 线上项目收入；经常预算收入
G}?P
r4Gj ABSA Asia Limited 南非联合亚洲有限公司
>y06s{[ absolute change 绝对数值变更
@#ho(_U8 absolute expenditure 实际开支
EBL,E:_) absolute guideline figure 绝对准则数字
Bg+]_:<U absolute interest 绝对权益
s=%+o& B absolute order of discharge 绝对破产解除令
E ztz ~oFo absolute profit margin 绝对利润幅度
v YmtpKNj% absolute value 实值；绝对值
a a Y Q< absolutely vested interest 绝对既得权益
8yo6v3JqC absorbed cost 已吸收成本；已分摊成本
#u2&8-Gh absorption 吸收；分摊；合并
.jGsO0 absorption rate 吸收率；摊配率；分摊率
|<Dx ACB Finance Limited 亚洲商业财务有限公司
<} Wy;!L acceptable form of reciprocity 合理的互惠条件
lTO M/^L acceptable rate 适当利率；适当汇率
.L(j@I t acceptance agreement 承兑协议
18w^7!F?~u acceptance for honour 参加承兑
tU2t o V acceptor 承兑人；接受人；受票人
8|-mzb& acceptor for honour 参加承兑人
,, H$>r_; accident insurance 意外保险
luz%FY : Accident Insurance Association of Hong Kong 香港意外保险公会
[|;Zxb: accident insurance scheme 意外保险计划
f$S
QhK5` accident year basis 意外年度基准
+8vzkfr3It accommodation 通融；贷款
7Ae,|k accommodation bill 通融票据；空头票据
>~wk accommodation party 汇票代发人
3f2Hjk7,d account balance 帐户余额；帐户结余
}vxH)U6$q account book 帐簿
; R|#ae@ account collected in advance 预收款项
~ :b:_ 5" account current book 往来帐簿
$ 8T|r+< account of after-acquired property 事后取得的财产报告
r dG2| Tp account of defaulter 拖欠帐目
< iprPk account payable 应付帐款
D15u1A account payee only [A/C payee only] 只可转帐；存入收款人帐户
qL;T&h account receivable 应收帐款
`=l{kBZT| account receivable report 应收帐款报表
\A\yuJ= account statement 结单；帐单；会计财务报表
=wR]X*Pan account title 帐户名称；会计科目
'hi\ 98y accountant's report 会计师报告
U# ]eN[ Accountant's Report Rules 会计师报告规则
r5qx! > accounting and auditing procedure 会计与审计程序；会计与核数程序
c'Tu,- Accounting Arrangements 《会计安排》
7D~O/#dcc accounting basis 会计基础
=5=Vm[ accounting by Official Receiver 破产管理署署长呈交的帐目
_Il9s#NA% Accounting Circular 《会计通告》
*I1W+W`G accounting class 会计类别
0|> accounting date 记帐日期；会计结算日期
Z2j*%/ accounting for money 款项核算
ut5 !2t$c Accounting Officer 会计主任
\^( vlcy accounting period 会计报告期；会计期
S{)n0/_ accounting policy 会计政策；会计方针
>]Yha}6h accounting practice 会计惯例
ZO0]+Ko accounting principle 会计准则
}:D~yEP accounting record 会计记录
Z
a1|fB accounting report 会计报告
gsR9M%mv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y=qo-v59' Accounting Society of China 中国会计学会
]%Yis =v accounting statement 会计报表
5eS TT#[+R accounting system 会计制度；会计系统
&@iF!D\u accounting transaction 会计事项；帐务交易
DMxS -hl
accounting treatment 会计处理
t-x"( accounting year 会计年度
|mE +f]7$ accretion 增值；添加
H|:)K^o accrual 应计项目；应累算数目
)?IA`7X accrual basis 应计制；权责发生制
)~mc1 U`b accrual basis accounting 应计制会计；权责发生制会计
aC
}1]7 accrue 应累算；应计
m#K%dR
accrued benefit 应累算利益
eF;1l<< accrued charges 应计费用
b`|MK4M( accrued cumulative preference share dividend 应累算的累积优先股股息
`FB ?cPR accrued expenses 应累算费用
C<@1H>S4_ accrued interest payable 应付利息；应计未付利息
U9[A( accrued interest receivable 应收利息；应计未收利息
e c[[OIO accrued right 累算权益
3a)Q:#okD accruing profit 应累算的利润
/FV6 lR!0^ accumulated fiscal reserve 累积财政储备
0#{ ]!>R accumulated profit 累积利润；滚存溢利
"Xs Y~ accumulated reserve 累积储备
1 @z@ accumulation of surplus income 累积收益盈余
ow$l !8 acquired assets 既得资产
2 Yd~v| acquisition 收购；购置；取得
O*/-I
pM acquisition cost 购置成本
GJt9hDM$0 acquisition expenses 购置费用
5 a|m}2IX acquisition of 100% interest 收购全部股权
8lGgp&ey acquisition of control 取得控制权
(D h;=xG acquisition of fixed assets 购置固定资产
lnSE +YJ> acquisition of shell “买壳”
Ci9wF (<k acquisition price 收购价
V;]V wsZ" act of God 天灾
14YV # o: acting partner 执事合伙人
`b`52b\6S active market 买卖活跃的市场；交投畅旺的市场；旺市
c%/&@vs7 active partner 积极参与的合伙人
UVmyOC[Y{ active trading 交投活跃
d?y\~< actual circulation 实际流通
d#:J\2V"R actual cost 实际成本
SWO!E actual expenditure 实际开支；实际支出
Afhx`J1KO actual income 实际入息；实际收入；实际收益
:XZom+>2n actual market 现货市场
{#M{~ actual price 现货价；实际价格
>37 }JUG actual profit 实际利润
x Bw.M{ actual quotation 实盘；实际价位；实际报价
V+~{a:8[pq actual year basis 按实际年度计算
iwjl--)@K actuals 实货
5qfK V&D actuarial investigation 精算调查
I%C:d#p actuarial principle 精算原则
Bo\v-97 actuarial report 精算师报告
?F!J@Xn5 Actuarial Society of Hong Kong 香港精算学会
5N+(Gv[`" actuarial valuation 精算师估值
oqHm:u ^2 actuary 精算师
M &EJ Fpc* ad referendum agreement 暂定协议；有待覆核的协定
HF[%/Tu ad valorem duty 从价税；按值征税
>P"/ nS"nn ad valorem duty system 从价税制
x2c*k$<p ad valorem fee 从价费
A ?k,}~ ad valorem tariff 从价关税
'wlP` 7&Tn additional allowance 额外免税额
7.rZ%1N additional amount for unexpired risk 未过期风险的额外款额
J3S+| x h~ additional assessable profit 补加应评税利润
-?` l<y( additional assessment 补加评税
N_[ Q.HD" additional commitment 额外承担
w/W?/ 1P>q additional commitment vote 额外承担拨款
~EkGG
. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9+Bq00-Z$ additional dependent parent allowance 供养父母额外免税额
Prx s2 i 8 additional provision 额外拨款
kR?n%`&k additional stamp duty 附加印花税
C\@Y H] additional tax 补加税罚款；补加税款
XXmu|h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u N0fWj] adjudged bankrupt 被裁定破产
V goKi adjudicated bankrupt 裁定破产人
"hY^[@7 W adjudication fee 裁定费；评定印花税额手续费；评估契据费
[m[~A|S adjudication of bankruptcy 裁定破产；宣告破产
<U`Nb) & adjudication of insolvency 裁定无力偿还债务
tS|zf,7 adjusted actual 经调整的实数；调整后的实数
^l9
*h adjusted current assets 经调整的流动资产；调整后的流动资产
jV &W[xKa adjusted figure 经调整的数字；调整后的数额
E?D{/ k,zZ adjusted liabilities 经调整的负债；调整后的负债
ibUPd."W adjusted loss 经调整的亏损；调整后的亏损
v$/i5k cWx adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
B_jI!i{N%o adjusted profit 经调整的利润；调整后的利润
}C`0"
1 adjusted surplus 经调整的盈余额；调整后的盈余额
8&hn$~ate adjusted value 经调整的价值；调整后的价值
Dohe(\C@ adjustment 调整；修订；理算〔保险〕
W%Q>< 'c adjustment centre 调剂中心
>Nl~"J|]q adjustment lag 调整过程的时间差距；调整时差
>M85xjXP adjustment mechanism 调整机制
7gmMqz"z(> adjustment of loss 亏损调整
*`'%tp"'+ adjustment process 调整过程；调整程序
,8 ?*U]} adjustment range 调整幅度
&?sjeC_ administered exchange rate 受管制汇率
usf(U> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-vAG5x/ , administration expenses 行政费用
!O_^Rn+<2 administration fee 手续费；行政费
>8t[EsW/ administration in bankruptcy 破产管理
&`2*6
)qa administration order 遗产管理令
[ ;8fL administrator 管理人；遗产管理人
Xb
1 ^ Oj administrator of the estate 遗产管理人
;K -t admission of debt 债项承认书
:S6 <v0`Z admission of proof 接纳债权证明
vJ} advance 放贷款项；垫付款项；预支款项；预付款项
vz5 RS advance account 暂支帐目；预付款帐户
m|FONQ,@D advance compensation 预付补偿金
IFoN<<7/2$ advance from shareholder 股东垫款
oioN0EuDk advance pending reimbursement 预支以待日后付还
Ps4A
B#3 advanced economy 先进经济体系
v~QZO4[ ' advancement 预付；预付财产
d}J#wT advances warrant 垫款令
wk/U"@lq advancing 贷出
Q[tz)99~ adverse balance 逆差
i.,B
0s] Z adverse exchange 逆汇
uW_ /7ex advertisement addressed to shareholders 在报章刊登的致股东通告
< _uv!N advice for collection 托收通知书
F$p,xFH# advice of drawing 提款通知书；汇票通知书
}g aKO 5 advice of payment 付款通知
8GQs9 Advisory Committee [Securities and Futures Commission]
U<byR!qLie 谘询委员会〔证券及期货事务监察委员会〕
(7!(e
, Advisory Committee on Diversification 经济多元化谘询委员会
vG:,oB} affidavit 誓章；遗产申报誓章
v3#47F) affidavit of no receipt 述明无收款的誓章
n:z>l,`C] affiliate 联号；联营公司；附属公司
?KW?] o affiliated company 附属公司；联号；联营公司
0k]N% !U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sRI8znus affordability 负担能力
:b)@h|4 African Development Bank [AfDB] 非洲开发银行
T,@7giQg@ after-acquired property 事后取得的财产
0_izTke after-hours dealing 市后交易
y%Ah"UY after-tax profit 税后盈利；税后利润；税后溢利
aKcV39brr agency agreement 代理协议
Q-CVq_\3I agency expenses 代理机构的开支
7@]hu^)rry agency fee 代理费
2mG?ve%m) Agency Law 《代理法》
#2,L)E\G8e agent 代理人；承销人
.AS,]*?Zn% agent of company 公司代理人
R_DQtLI agent's fee 代理人费；经纪费
NPab M(<` aggregate 总计；总数；总体数字
X~!?t } aggregate amount 总款额；总额
G&Sg .<hn aggregate assets and liabilities 总体资产与负债
!\v3bOi& aggregate at constant price 按固定价格计算的总体数字
,aL"Wy( aggregate demand 总需求
v9k zMxs, aggregate gross position 总持仓量
6Z:|"AwC2 aggregate limit 总限额
M!@[lJ aggregate of salaries tax 合计薪俸税
|REU7?B aggregate performance 总体表现；总体业绩
3E: < aggregate supply 总体供应
[-a /] aggregate surplus 总盈余
l).Ijl}AH; aggregate total 整体总额
B`Pi\1H6% aggregate value 总值；合计价值
B)*%d7=x aggregated basis 合计基准
NYRNop( N# aggregated net chargeable income 合计应课税入息实额
UkQocZdZ aggregation 合并计算；合计；总和
FiL
JF! aggregation of incomes of husband and wife 夫妇入息合并计算
1N*~\rV*? aggregation of property 财产的总和
< 3OV agio 差价；贴水
|[ofc!/ 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》
$nWmoe) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Yb*}2 《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》
Xu0*sQK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#y% Ao\~kG 《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》
=B2=UF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ktb. fhO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^ jA}*YP agreement for a settlement 授产协议
$ E6uA}s agreement for assignment 转让协议
H& +s& F{% agreement for sale 售卖协议；买卖协议
\ 02e
zG agreement for sale and purchase 买卖协议
euK!JZ agreement for the payment of interest 支付利息协议
.quc i(D agreement for the repayment of money 还款协议
cd#TKmh7re agreement of reinsurance 再保险协议
-`o:W?V$u Agricultural Bank of China 中国农业银行
beoMLHp air passenger departure tax 飞机乘客离境税
so?1lG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}o.ZCACYg airport tax 机场税
c:5BQr
' alcohol duty 酒精税
]T`qPIf;yJ alienation 让与；让渡；转让
Z O^ +KE" alimony 生活费；赡养费
#^Y-*v f2 All Ordinaries Index [AOI] 所有普通股指数
O ;"%z*g. all risks 全险；综合险
qB`P7!VN^] All Sales Record for Stock Market 《股票市场成交报告》
2{\Y<%. Allied Capital Resources Limited 新联财务有限公司
}_x oT9HUr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8%B @[YDe allocation letter 拨款信件
t~`Ef allocation of fund 分配款项；预留款项
( d.i np( allocation of profit 利润分配；溢利分配
L3\{{QOA allocation warrant 拨款令
F9" K allotment 分配；配股
^,gKA\Wli allotment notice 股份配售通知；配股通知
5`Z#m:+u allotment of shares 股份分配
0fNBy^(K allowable 可获宽免；免税的
IA'AA|v allowable business loss 可扣除的营业亏损
up?8Pq* allowable expenses 可扣税的支出
*V}}3Degh allowance 免税额；津贴；备抵；准备金
8wd2\J,] allowance for debts 债项的免税额
gS ]'^Sr allowance for depreciation by wear and tear 耗损折旧免税额
dew u@ allowance for funeral expenses 殡殓费的免税额
# L R[6l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;.Y`T/eWS allowance for repairs and outgoings 修葺及支出方面的免税额
Qn7 e6u@V allowance to debtor 给债务人的津贴
XDF" ,N) alteration of capital 资本更改
ohl%<FqS alternate trustee 候补受托人
@lI/g amalgamation 合并
ORTM [cL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M DpXth7 ambit of charges 征税范围；收费范围
"% Ak[04' amended valuation 经修订的估值
%JZIg! American Commodities Exchange 美国商品交易所
1C{~!=6# American Express Bank Limited 美国运通银行
~ +Y;jA dU American Stock Exchange 美国证券交易所
$- L)>" amortization 摊销
s*@.qN amount due from banks 存放银行同业的款项
w;"'l] W amount due from banks abroad 存放海外银行同业的款项
f &|SGD* amount due from holding companies 控股公司欠款
5P4 >xv[ amount due from local banks 存放本港银行同业的款项
CT : ac64 amount due to banks 银行同业的存款
|bh:x{h amount due to banks abroad 海外银行同业的存款
-e ya$ C amount due to holding companies 控股公司存款
8V n Z@* amount due to local banks 本港银行同业的存款
UJI1n?~ amount due to outport banks 外埠银行同业的存款
RK0IkRXQd amount for note issue 发行纸币的款额
6lPGop]js] amount of bond 担保契据的款额
Q=[&~^ Y) amount of consideration 代价款额
FP$]D~DMo amount of contribution 供款数额
`i-& Z` amount of indebtedness 负债款额
]iPdAwc.1 amount of principal of the loan 贷款本金额
%r sW:nl amount of rates chargeable 应征差饷数额
]p t @ amount of share capital 股本额
S@_GjCpn amount of sums assured 承保款额
?@#<>7V amount of variation 变动幅度
nC w1H kW amount of vote 拨款数额
%K%z< R8 amount payable 应付款额
c-,/ qn/ amount receivable 应收款额
LQe<mZ< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]=/f` analysis 分析
_Z%C{~,7)x ancillary risk 附属风险
p0/I}n4<5n annual account 周年帐目；周年帐目报表；年度决算；年结
>9DgsA`' annual accounting date 年结日期
+W}f0@#)< annual allowance 每年免税额；年积金；年度津贴；年津
l\eq/ yg_ annual balance 年度余额
f%af.cR* annual disposable income 每年可动用收入
lL ?;?V~ annual estimates 周年预算
#q-t!C%E annual fee 年费
[|3
%~s|Sv annual general meeting 周年大会
v1: 5 r annual growth rate 年增率；每年增长率
I;7VX5X annual long-term supplement 长期个案每年补助金
h*Ej}_
annual pensionable emolument 可供计算退休金的年薪
SWu=n1J.?H annual report 年报
@"6Bv GU2s Annual Report on the Consumer Price Index 《消费物价指数年报》
Y9C] -zEv annual return 周年报表；周年申报表；每年报税表格
~7*H Z:. Annual Return Rules 《周年报表规则》
n V<YwqK annual review of consumer prices 每年消费物价回顾
61]6N;kJ; annual roll-forward basis 逐年延展方式
Wrlmo '31 annual salary 年薪
3wK)vW annual statement 年度报表；年度决算表
i9\Pks#l% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
e2;"> tp6? annuitant 年金受益人
CyE.q^Wm annuity 年金
c;Li~FLR annuity contract 年金合约
5d)G30 annuity on human life 人寿年金
kAqk~. antecedent debt 先前的债项
K3jno+ U& ante-dated cheque 倒填日期支票
tqHXzmsjW anticipated expenditure 预期开支
) , n?" anticipated net profit 预期纯利
Yy&0b(m U anticipated revenue 预期收入
2$jY_{B+x anti-inflation measure 反通货膨胀措施
ZnQnv@{8 l anti-inflationary stance 反通货膨胀立场
6Cibc .vt apparent deficit 表面赤字
}MoCUN)I apparent financial solvency 表面偿债能力
E\ QSU88^ apparent partner 表面合伙人
HLS^Ga,( application for personal assessment 个人入息课税申请书
I(2ID + application of fund 资金应用
j*P@]&e7d application to release as liquidator and to destruct the books of accounts and documents
)/BKN` , 申请免除清盘人职务及毁灭帐簿与文件
1vobfZ-w9 appointed actuary 委任精算师
Y }0 - & appointed auditor 委任核数师；委任审计师
/%.K`BMN appointed trustee 委任的受托人
Y.-i ;Mmu appointer 委任人
c;j]/R$i apportioned pro rata 按比例分摊
S>6APQ- apportionment 分配；分摊
XVY^m}pMe Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8gZ5D apportionment formula 分摊方程式
W?.Y%wc0 apportionment of estate duty 遗产税的分摊
} JI5,d appraisal 估价；评估
]^s4NXf+ appreciable growth 可观增长
__zsrIUJ appreciable impact 显着影响
R^D~ic
N appreciable increase 可观增长
!OiP<8 ,H appreciation 增值；升值
FrB19 appreciation against other currencies 相对其他货币升值
Rq;R{a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p.zU9rID appreciation tax 增值税
& fW;;> appropriation 拨款；拨用；拨付
-QRKDp appropriation account 拨款帐目
&We'omq Appropriation Bill 拨款法案
J?%Z7&/M> appropriation-in-aid system 补助拨款办法
w=OT^d 9n approved assets 核准资产
wTO B' approved basket stock 认可一篮子证券
;]p#PNQ0 approved budget 核准预算
^E5Xpza approved charitable donation 认可慈善捐款
WC`<N4g| approved charitable institution 认可慈善机构
A M# '(k( approved currency 核准货币；认可货币
8,%y`tUn>u approved estimates 核准预算
_wm"v19 approved estimates of expenditure 核准开支预算
ak<?Eu9rV approved overseas insurer 核准海外保险人
}UX >O approved overseas trust company 核准海外信托公司
JBuor c approved pooled investment fund 核准汇集投资基金
1,4kw~tA approved provident fund scheme 认可公积金计划
,"&v hgYU approved provision 核准拨款
] Qj65] approved redeemable share 核准可赎回股份
wj Y 3:S~ approved regional stock 认可地区性证券
bvAO( ` approved retirement scheme 认可退休金计划
M[N|HsI8? approved subordinated loan 核准附属贷款
dlyE2MiL: arbitrage 套戥；套汇；套利
u'}DG#@ - arbitrageur 套戥者；套汇者
Ff|?<\x0}A arbitrary amount 临时款项
iHTxD1 D+H arrangement 措施；安排；协定
eqXW|,zUm arrears 欠款
a
"8/y4Y arrears of pay 欠付薪酬
YckexfL arrears of revenue 逾期未收税款；逾期未收的帐项
d!,V"*S articles of association 组织章程；组织细则；组织章程细则
y BeSvsm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SdN|-'qf ascertainment of profit 确定利润
x_#yH3kJ "Asia Clear" “亚洲结算系统”
|rsu+0Mtz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
='>k|s: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,~c:P>v= Asian Development Fund [ADF] 亚洲发展基金
D_'Zucq Asian dollar bond 亚洲美元债券
B >gC75 Asian dollar market 亚洲美元市场
^lbOv}C* Asian dollar rate 亚洲美元利率
F)!B%4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2 4]O0K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KrG$W/<tg asked price 沽盘；喊价；索价；卖方报价
AM,@BnEcuT assessable income 应评税入息
GQT|T0>Ro assessable loss 应评税亏损
, >e)8 assessable profit 应评税利润
i_ I` Y assessable value 应评税值
_8t{4C assessed profit 估定利润
.,-t}5(VSq assessed value 经评估价值
p-M QI } assessment 评税；评定；估价；评税单
<^OGJ}G assessment number 评税编号；估价编号
)4 "G1R`3 assessment of additional tax 补加税评税
D{\h Pv assessment of performance 业绩评估；实绩评价
ASPfzW2 Assessor 评税主任
."cC^ og
asset price bubbles 资产价格泡沫
1NA >W asset-backed securities 具资产保证的证券
_epi[zf@ assets accretion 资产增值
-S Z^;t assets and liabilities 资产与负债
L7C!r S assets betterment statement 资产递增表；资产改进表
?;! l-D y assets lending 实物放款；有抵押贷款
-k")#1 assets of the company passing on the death 死者去世时转移的公司资产
cl)%qIXj}H assets pledged as security for liabilities 用作负债抵押的资产
s:,BcVLx^ assets portfolio 资产投资组合
m8#+w 0p) assets price 资产价格
nQb{/ TqC' assets quality 资产质素
D CFYpkR% assets realization 资产变现
OV^)
N assets refinancing arrangement 资产再集资安排
t d-EB&i\ assets securitization 资产证券化
N'3Vt8o,
assets situated outside Hong Kong 在香港以外地方的资产
(hs[B4nV assets stripping 削减资产；拆卖资产
V;Te =4 assets value 资产值
m'@NF--#Oq assignee 承让人
:p5V5iG assignment 转让；转让书；转让契
PG+ICg assignment of interest 权益转让
gtqgf<mS assignment of letters patent and trade mark 专利证书及商标转让
ig)rK<@*[ assignment of property 物业转让；物业转让书
-"#;U`.oh7 assignment right 转让权
H~Hh $ -z assignor 转让人
u 6$fF= associate 有联系的人；有关连人士；相联者；合伙人；联系人
> @` D@_v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]t(;bD hT associate member 附属会员
`p Oiv&> associated body corporate 相联法人团体
=; `+^ associated company 相联公司；联属公司
c5nl!0XX associated corporation 相联法团
[r<lAS{ . Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c"H*9u: 公认会计师公会〔英国〕
+'x|VPY.PG Association of Futures Exchange Brokers 香港期货经纪协会
#'_i6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R=_
fk association of underwriters 承保人组织
R 6ca; assumption of control 接管
~ f;d3dJ]/ assurance 担保；保险；转易；转易书
58 ev (f assurance of interest 权益的转易
"O!J6 at 19XX price 按一九ＸＸ年价格计算
H3nx8R$j]( at a discount 按赔价计算；按贴水价格计算；打折扣
V Me~aUd at a premium 按溢价计算；按升水价格计算
uwU ;glT at call 通知付款；按通知
L?23Av0W at constant market price 按固定市价计算
LSs!U
3" at constant price 按固定价格计算
8%@7G* at cost 按成本计算
:?O+EE at current market price 按当时市价计算；按现时市价计算
2aNCcZw0 at current price 按当时价格计算；按现时价格计算
37Q9goMov at factor cost 按要素成本计算；按生产要素成本计算
Z4b<$t[u at money-of-the-day price 按付款当日价格计算
#"jEc*&= at or better 按指定或较佳价位〔买卖指令〕
g!,>. at par 按面值计算；平价
A|Up >`QH at sight 见票即付
KD11<&4_x at the close 按收市盘
n3 da@ClBt at the opening 按开市盘
'P3CgpF<Z2 attestation 见证；见证条款
I&,gCZ# at-the-money option 平价期权
* _)xlpy attorney 受权人；受托代表人
lb{<}1YR0o attornment 新拥有人承认书
M[g9D attributable profit 可归属利润
cNZuwS~, attributable share value 可归属股份价值
y 4j0nF Auckland Stock Exchange 奥克兰证券交易所
.BuXg<` auction 拍卖
%3M1zZY auctioneer 拍卖商
7j8nDX< audit 审计；核数
K&0'@#bE\ Audit Commission 审计署
KP(RK4F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G|*^W;(Z 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
tsaf|xe audit review 帐目审查
hN=YC\l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
QVA)&k'T, audited account 审计帐目；经审计的帐目
eo.y,U h audited annual account 经审计的周年帐目
38ChS.( audited balance sheet 经审计的资产负债表
%9cu(yc*} auditor 核数师；核数主任；审计师
2K 0HN auditor's certificate 核数师证明书；审计师证明书
]@wee 08 auditor's report 核数师报告；审计师报告
6`Zx\bPDm Aussie bond 澳元债券
;5urIYd austerity budget 紧缩预算
xXp$Nm] : Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ckY,6e"6 Australia All Ordinaries Index 澳洲所有普通股票指数
( qG | . a Australian Dollar [AUD] 澳元
PQ9.aJdw@- Australian Options Market 澳大利亚期权市场
;-Fr^|do y Australian Securities Commission 澳洲证券事务监察委员会
;4tmnC>OnA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M@ t,P? Australian Stock Exchange 澳大利亚证券交易所
2Z!%Q}D o Austrian Schilling [ATS] 奥地利先令
wDJbax? authentication 认证；鉴证
+n_`*@SE authority to purchase 委托购买证；委购书
{ULy B$\- authorization 认可；核准；授权；授权书
"^_9t'0 authorization by direction 指示授权
lv\C(^mGq authorization by instruction 指令授权
nK=-SQ authorization by warrant 令状授权
f_y+B]?'M authorization of unit trust 单位信托的认可
#z$FxZT<b authorized agent 指定代理人
+0lvQVdp} authorized capital 法定资本
g b:)t }| authorized clerk 出市员
Z\Qa6f! authorized dealer 认可交易商
ky*- THS authorized financial institution 认可财务机构
sz4)xJgF ( authorized fund 认可基金
b~uz\%' 3 authorized fund house 获授权的基金公司；认可基金公司
$Pv;>fHu authorized institution 认可机构
m/ vwM" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wju2xM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9,g &EnvG authorized insurer 获授权保险人；获认可承保人
I[E/)R{\ authorized investment 特准投资项目
IWbW=0IsS authorized person 获授权人
|a/1mUxQ& authorized representative 获授权代表
u g 47JW authorized share capital 法定股本
"9mJ$us automated quotation system 自动报价系统
I`"B<=zi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ANgfG8> 自动交易系统〔香港期货交易所有限公司〕
(o`"s~) automatic adjustment mechanism 自动调整机制
,-,BtfE3 automatic adjustment system 自动调整系统
:wtr{,9r Z Automatic Clearing House 自动票据交换所
N&ZIsaK,j automatic exchange rates accumulation system 自动化汇率累集系统
iF:`rIC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BCN<l +u automatic teller machine [ATM] 自动柜员机
29#& q`J autopay 自动转帐
u
x i f-5 available assets 可用资产
wa/
:JE available fiscal reserve 现存财政储备
3%c{eZxG= available profit 可用利润
9nIBs{`/Ac Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q(Uj5 aX average 平均；平均数；海损
BfQRw>dZ"{ average basic salary 平均基本薪金
~ &) average consumer expenditure 平均消费开支；一般消费开支
Rf7*Ut
wVr average cost 平均成本
2pa:
3O average cost of land production 增辟土地平均成本
%{'hpT~h average daily turnover 平均每日成交额
cEzWIS?pp\ average daily wage rate 平均每日工资率
N#<h/ average expenditure pattern 平均开支模式
KFxy,Z$-4 average growth rate 平均增长率
'U=D6X%V9m average net fixed assets 固定资产平均净值
V$e \84< average of relatives 相对价格平均数
:$eg{IXC" average price 平均价格
haj\Dm average propensity to consume 平均消费倾向；一般消费倾向
G+Vlaa/7 average propensity to save 平均储蓄倾向；一般储蓄倾向
O%:EPdo U average rate 平均率
~]t/|xep average revenue 平均收入；平均收益
ODE9@]a average stock 平均库存；平均存货
eLC}h % average yearly rent 平均年租
NY]`1yy avoidance of double taxation 避免双重课税
Zr!he$8(2 avoidance of tax 避税
