A:
n= u &uqA* A share Ａ股；甲类股份
6 Avw-}.7> abatement of tax 减税；减扣免税额
E!P yL>){ ABN AMRO Bank N.V. 荷兰银行
y7i* s^ys{ above-the-line expenditure 线上项目支出；经常预算支出
K]9"_UnN above-the-line receipt 线上项目收入；经常预算收入
k4 [|'Dk? ABSA Asia Limited 南非联合亚洲有限公司
X]dwX%:Z!j absolute change 绝对数值变更
!f+H,]D" absolute expenditure 实际开支
pn5Q5xc absolute guideline figure 绝对准则数字
K]0JC/R6(@ absolute interest 绝对权益
5) MS~ii absolute order of discharge 绝对破产解除令
<fFTY130: absolute profit margin 绝对利润幅度
dp* u9z~NA absolute value 实值；绝对值
F;<xnC{[ absolutely vested interest 绝对既得权益
H?X|(r|+ absorbed cost 已吸收成本；已分摊成本
<>aw
1WM+ absorption 吸收；分摊；合并
9c6gkt9eB absorption rate 吸收率；摊配率；分摊率
#Q`dku%V: ACB Finance Limited 亚洲商业财务有限公司
[a
wjio acceptable form of reciprocity 合理的互惠条件
H " dJ6 acceptable rate 适当利率；适当汇率
M!XsJ<jN/ acceptance agreement 承兑协议
z=3\Ab acceptance for honour 参加承兑
-#HA"7XOE acceptor 承兑人；接受人；受票人
]@Uq=?% acceptor for honour 参加承兑人
|VNnOM accident insurance 意外保险
t?'!$6 Accident Insurance Association of Hong Kong 香港意外保险公会
~S7 D>D3S accident insurance scheme 意外保险计划
aiu5}%U accident year basis 意外年度基准
jm Fz51 accommodation 通融；贷款
l|k`YC x accommodation bill 通融票据；空头票据
z\%Ls
accommodation party 汇票代发人
F
70R1OYU account balance 帐户余额；帐户结余
f V'ZsJ N account book 帐簿
$H9% J account collected in advance 预收款项
J:zU,IIJ account current book 往来帐簿
P Iw FF}<( account of after-acquired property 事后取得的财产报告
Y*vW!y u account of defaulter 拖欠帐目
,~]tg77 account payable 应付帐款
%s(k_|G+4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
"pRtczxOgR account receivable 应收帐款
S-|)QGxV6 account receivable report 应收帐款报表
,^ . 88< account statement 结单；帐单；会计财务报表
vz7J-CH account title 帐户名称；会计科目
c:o]d )S accountant's report 会计师报告
= < oBgD0k Accountant's Report Rules 会计师报告规则
RpD=]y!5_ accounting and auditing procedure 会计与审计程序；会计与核数程序
ZU%[gu f Accounting Arrangements 《会计安排》
>)M`IU[d^. accounting basis 会计基础
T,
)__h accounting by Official Receiver 破产管理署署长呈交的帐目
428>BQA Accounting Circular 《会计通告》
io{@^1ab accounting class 会计类别
Qh'AT o accounting date 记帐日期；会计结算日期
1N gCw\ accounting for money 款项核算
M 4?ig}kh Accounting Officer 会计主任
W)f/0QX}W accounting period 会计报告期；会计期
YLzx<~E4a accounting policy 会计政策；会计方针
2-Ej 4I~ accounting practice 会计惯例
VYk!k3qS accounting principle 会计准则
zIu
E9l accounting record 会计记录
7B\Vs -d accounting report 会计报告
zPj HsulK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3GhRWB-U Accounting Society of China 中国会计学会
!~rY1T~ accounting statement 会计报表
NP/Gn6fr accounting system 会计制度；会计系统
P<a)25be/ accounting transaction 会计事项；帐务交易
jT]0WS-b accounting treatment 会计处理
:6 Lx@ accounting year 会计年度
&N\jG373 accretion 增值；添加
qfMo7e@6* accrual 应计项目；应累算数目
E4~<V=2l accrual basis 应计制；权责发生制
l^pA 2yh| accrual basis accounting 应计制会计；权责发生制会计
5a|w+H O, accrue 应累算；应计
z;|A(*Y accrued benefit 应累算利益
rFj-kojg accrued charges 应计费用
vPTM accrued cumulative preference share dividend 应累算的累积优先股股息
t 7j);W%e6 accrued expenses 应累算费用
+oovx2r& accrued interest payable 应付利息；应计未付利息
~^r29' 3 accrued interest receivable 应收利息；应计未收利息
A Sk|A! accrued right 累算权益
nwF2aRNV accruing profit 应累算的利润
@c;|G$E@3 accumulated fiscal reserve 累积财政储备
y+c|vdW% accumulated profit 累积利润；滚存溢利
{_ i\f ]L accumulated reserve 累积储备
6 '!4jh accumulation of surplus income 累积收益盈余
V`XNDNJ: acquired assets 既得资产
{^7 Hg g acquisition 收购；购置；取得
5BlR1* acquisition cost 购置成本
?7.7`1m !v acquisition expenses 购置费用
eQp4|rf acquisition of 100% interest 收购全部股权
opy("qH acquisition of control 取得控制权
yl7&5)b#9 acquisition of fixed assets 购置固定资产
I J( acquisition of shell “买壳”
8{^WY7.' acquisition price 收购价
@ oV9) act of God 天灾
<FcG
oGK acting partner 执事合伙人
Wp!%-vzy& active market 买卖活跃的市场；交投畅旺的市场；旺市
XH }\15X active partner 积极参与的合伙人
NnDxq%l% active trading 交投活跃
10q'Z}34 actual circulation 实际流通
!`,Sfqij actual cost 实际成本
QD:{U8YbF$ actual expenditure 实际开支；实际支出
LXC9I/j/ actual income 实际入息；实际收入；实际收益
y}My.c actual market 现货市场
pEIRh 1 actual price 现货价；实际价格
GS a [
oh actual profit 实际利润
;h*K }U actual quotation 实盘；实际价位；实际报价
uao0_swW5 actual year basis 按实际年度计算
S~;4*7+?: actuals 实货
%t" CX5 n actuarial investigation 精算调查
7!EBH(,z actuarial principle 精算原则
~M7y* 'oY actuarial report 精算师报告
4{rZp pm Actuarial Society of Hong Kong 香港精算学会
S||}nJ0 actuarial valuation 精算师估值
3L_\`Ia9 actuary 精算师
GzI yP(U ad referendum agreement 暂定协议；有待覆核的协定
{MCi<7j<? ad valorem duty 从价税；按值征税
\KQ71yqY ad valorem duty system 从价税制
+zaA,e?\ ad valorem fee 从价费
5qZ1FE ad valorem tariff 从价关税
=/y]d<g additional allowance 额外免税额
a 1+#3X. additional amount for unexpired risk 未过期风险的额外款额
w[S pw<Z additional assessable profit 补加应评税利润
^=RffrlZU additional assessment 补加评税
=u2l. CX additional commitment 额外承担
Y&d00 additional commitment vote 额外承担拨款
W JkZ!O$"j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4W#vP additional dependent parent allowance 供养父母额外免税额
$RIecv<e_ additional provision 额外拨款
t\{'F 7 additional stamp duty 附加印花税
&]v 4@%<J additional tax 补加税罚款；补加税款
`.FF!P:{C* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M ^r1S adjudged bankrupt 被裁定破产
[<g?WPCcC adjudicated bankrupt 裁定破产人
u'|4?"uz adjudication fee 裁定费；评定印花税额手续费；评估契据费
||hb~%JK6 adjudication of bankruptcy 裁定破产；宣告破产
lO uHVa*} adjudication of insolvency 裁定无力偿还债务
\{Z; :,S adjusted actual 经调整的实数；调整后的实数
>*#1ZB_l adjusted current assets 经调整的流动资产；调整后的流动资产
1 u| wMO adjusted figure 经调整的数字；调整后的数额
r? NznNVU adjusted liabilities 经调整的负债；调整后的负债
=|3ek adjusted loss 经调整的亏损；调整后的亏损
#\.,? A}9 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
]B%v+uaW adjusted profit 经调整的利润；调整后的利润
aJ-K? xQ adjusted surplus 经调整的盈余额；调整后的盈余额
EN;}$jZ>47 adjusted value 经调整的价值；调整后的价值
.TND a& adjustment 调整；修订；理算〔保险〕
)Ch2E|C?=8 adjustment centre 调剂中心
C":32 _q adjustment lag 调整过程的时间差距；调整时差
Gb#Cm] adjustment mechanism 调整机制
F+ ,~v- adjustment of loss 亏损调整
} z _ adjustment process 调整过程；调整程序
"$ Y_UJT7 adjustment range 调整幅度
l_P-j 96WD administered exchange rate 受管制汇率
{*0<T|<n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
![YX]+jqNp administration expenses 行政费用
/ ';0H_ administration fee 手续费；行政费
b\vKJ2
administration in bankruptcy 破产管理
)vjh~ybZ administration order 遗产管理令
hyCh9YOu) administrator 管理人；遗产管理人
]h* c,. administrator of the estate 遗产管理人
] >LhkA@V admission of debt 债项承认书
4)h]MOZ admission of proof 接纳债权证明
)Dw,q~xgg0 advance 放贷款项；垫付款项；预支款项；预付款项
!}v=N ";c advance account 暂支帐目；预付款帐户
p^%YBY#,H advance compensation 预付补偿金
Ljxz.2LGr advance from shareholder 股东垫款
tyXuG< advance pending reimbursement 预支以待日后付还
B_nVP advanced economy 先进经济体系
WN?O'E=2 advancement 预付；预付财产
Rot@x r7Hc advances warrant 垫款令
.S(TxksCz advancing 贷出
cZB7fmq% adverse balance 逆差
T>}5:,N~ adverse exchange 逆汇
L+Xc-uv["p advertisement addressed to shareholders 在报章刊登的致股东通告
5] [Ztx advice for collection 托收通知书
5R@ advice of drawing 提款通知书；汇票通知书
\6E|pbJ}x advice of payment 付款通知
0B@SN)<kH Advisory Committee [Securities and Futures Commission]
/y _O 4 谘询委员会〔证券及期货事务监察委员会〕
J&[@}$N Advisory Committee on Diversification 经济多元化谘询委员会
,0*&OXt affidavit 誓章；遗产申报誓章
!UG
7Uer affidavit of no receipt 述明无收款的誓章
4
N H affiliate 联号；联营公司；附属公司
A+SE91m affiliated company 附属公司；联号；联营公司
ZHU5SXu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[ oL.+ affordability 负担能力
|Y$uqRdV African Development Bank [AfDB] 非洲开发银行
#!aN{nK0 after-acquired property 事后取得的财产
s } UjGFP after-hours dealing 市后交易
UDL!43 K after-tax profit 税后盈利；税后利润；税后溢利
+Z7th7W /, agency agreement 代理协议
zEd0Tmt agency expenses 代理机构的开支
r=5{o 1" agency fee 代理费
>XY`*J^ Agency Law 《代理法》
MBt9SXM agent 代理人；承销人
WG N=Y~E agent of company 公司代理人
! V"<U2 agent's fee 代理人费；经纪费
!>{G,\^=pT aggregate 总计；总数；总体数字
A'q#I>j` aggregate amount 总款额；总额
TD1 [ aggregate assets and liabilities 总体资产与负债
i5Zk_-\#H aggregate at constant price 按固定价格计算的总体数字
Ss~;m']68 aggregate demand 总需求
"x=f =; aggregate gross position 总持仓量
!/}O>v~o aggregate limit 总限额
< ,U e
0 aggregate of salaries tax 合计薪俸税
?o oe'V@ aggregate performance 总体表现；总体业绩
|]J>R aggregate supply 总体供应
l>Z5 uSG aggregate surplus 总盈余
.z)%)PVV aggregate total 整体总额
o7J aggregate value 总值；合计价值
PZE0}>z aggregated basis 合计基准
&u /Nf&A aggregated net chargeable income 合计应课税入息实额
1T y<\bZ= aggregation 合并计算；合计；总和
56+s~hG aggregation of incomes of husband and wife 夫妇入息合并计算
O 4r0R1VQM aggregation of property 财产的总和
NLUT#!Gr agio 差价；贴水
zm]aU`j 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》
/tP|b _7O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:rHJ4Tl 《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》
v1BDP<qU2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jT8#C=a7 《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》
wF <n= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mz @T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3Mxp)uG/ agreement for a settlement 授产协议
)-0kb~;| agreement for assignment 转让协议
$nb[G$ agreement for sale 售卖协议；买卖协议
3a?o3= agreement for sale and purchase 买卖协议
(8Bk;bd agreement for the payment of interest 支付利息协议
x^ kp^
/f agreement for the repayment of money 还款协议
& xa(BX%,c agreement of reinsurance 再保险协议
=+U `-J} g Agricultural Bank of China 中国农业银行
ue4Vc f air passenger departure tax 飞机乘客离境税
w8kOVN2b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-R57@D>j\ airport tax 机场税
Fy`(BF\ alcohol duty 酒精税
q;<h[b? alienation 让与；让渡；转让
_CW(PsfY alimony 生活费；赡养费
:uWw8` All Ordinaries Index [AOI] 所有普通股指数
_AQb6Nb
all risks 全险；综合险
\ ^ZlG. All Sales Record for Stock Market 《股票市场成交报告》
5j d,{ < Allied Capital Resources Limited 新联财务有限公司
4a'N>eDR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
r<K(jG[:{f allocation letter 拨款信件
V,q](bg allocation of fund 分配款项；预留款项
Pa{%\dsv allocation of profit 利润分配；溢利分配
Sx?ua<`:d allocation warrant 拨款令
JHz
[ 7 allotment 分配；配股
pQshUm"_ allotment notice 股份配售通知；配股通知
<\NY<QIwFw allotment of shares 股份分配
B$b +Ymu allowable 可获宽免；免税的
in~D allowable business loss 可扣除的营业亏损
'+osf'& allowable expenses 可扣税的支出
.q9
$\wM/ allowance 免税额；津贴；备抵；准备金
7w'wjX- allowance for debts 债项的免税额
o
Z%9_$Z allowance for depreciation by wear and tear 耗损折旧免税额
a^`rtvT allowance for funeral expenses 殡殓费的免税额
3 ):A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o$w_Es]Ma allowance for repairs and outgoings 修葺及支出方面的免税额
Z&|Kki* allowance to debtor 给债务人的津贴
?Lyxw] alteration of capital 资本更改
:?/cPg'D alternate trustee 候补受托人
8-BflejX amalgamation 合并
gW-V=LV ( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ft$RSb# ambit of charges 征税范围；收费范围
Ag&0wN+jTM amended valuation 经修订的估值
t ^6dzrF American Commodities Exchange 美国商品交易所
Q A<Jr5Ys American Express Bank Limited 美国运通银行
XmEq2v American Stock Exchange 美国证券交易所
i%/Jp[e\W> amortization 摊销
cm?\
-[cV amount due from banks 存放银行同业的款项
P8>~c9$I amount due from banks abroad 存放海外银行同业的款项
^c&L,!_)H amount due from holding companies 控股公司欠款
# a<G xj amount due from local banks 存放本港银行同业的款项
VH+%a<v" amount due to banks 银行同业的存款
cIav& Zko amount due to banks abroad 海外银行同业的存款
$u 9K+>. amount due to holding companies 控股公司存款
,wIONDnLZ amount due to local banks 本港银行同业的存款
)xbHCoU, amount due to outport banks 外埠银行同业的存款
MrDc$p W G amount for note issue 发行纸币的款额
AQ_| : amount of bond 担保契据的款额
73xAG1D$r amount of consideration 代价款额
G *-b}f amount of contribution 供款数额
So0f)`A amount of indebtedness 负债款额
kdl:Wt*4o amount of principal of the loan 贷款本金额
5<UVD:~z amount of rates chargeable 应征差饷数额
s (zL amount of share capital 股本额
gREzZ+([ amount of sums assured 承保款额
ZaL. !g amount of variation 变动幅度
7cTV?nc amount of vote 拨款数额
E d_N[ I
amount payable 应付款额
hnDBFQ{ amount receivable 应收款额
a{R%#e\n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P %#<I}0C analysis 分析
fZ*+2 T> ancillary risk 附属风险
vJ'2@f$ annual account 周年帐目；周年帐目报表；年度决算；年结
CC L annual accounting date 年结日期
m^b Nuo annual allowance 每年免税额；年积金；年度津贴；年津
VzY8rI annual balance 年度余额
8P 1=[i] annual disposable income 每年可动用收入
@ Wd9I;hWv annual estimates 周年预算
~} ,=OF-b annual fee 年费
w]] 8 dz annual general meeting 周年大会
] =>F.GE annual growth rate 年增率；每年增长率
.
koYHq annual long-term supplement 长期个案每年补助金
4scNSeW annual pensionable emolument 可供计算退休金的年薪
XDFx.)t annual report 年报
~zJ?H<> Annual Report on the Consumer Price Index 《消费物价指数年报》
*XT/KxLa7 annual return 周年报表；周年申报表；每年报税表格
_i20|v Annual Return Rules 《周年报表规则》
X&7 F_#s annual review of consumer prices 每年消费物价回顾
&o,<ijJ:^m annual roll-forward basis 逐年延展方式
0a}u;gt,4w annual salary 年薪
`QyO`y=?[Y annual statement 年度报表；年度决算表
{&\jW!&n 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
f'
3q(a<p annuitant 年金受益人
SV2M+5#; annuity 年金
m+ lvl annuity contract 年金合约
v"#mzd.tW annuity on human life 人寿年金
X22[tqg;& antecedent debt 先前的债项
8 0Gn%1A9 ante-dated cheque 倒填日期支票
g7O qX \ anticipated expenditure 预期开支
Sgp;@4`M anticipated net profit 预期纯利
=Ur}~w&H8 anticipated revenue 预期收入
HbXPok anti-inflation measure 反通货膨胀措施
Z yE `/J' anti-inflationary stance 反通货膨胀立场
DV<` K$ET apparent deficit 表面赤字
cd$m25CxC apparent financial solvency 表面偿债能力
X pBj%e: apparent partner 表面合伙人
PfC!lI
BU application for personal assessment 个人入息课税申请书
qzf! l"bT application of fund 资金应用
2T V X)q<\ application to release as liquidator and to destruct the books of accounts and documents
">y%iE 申请免除清盘人职务及毁灭帐簿与文件
[Pq}p0cD appointed actuary 委任精算师
|MFF7z{% appointed auditor 委任核数师；委任审计师
a2
Y;xe appointed trustee 委任的受托人
o]; [R appointer 委任人
L$ IQuy apportioned pro rata 按比例分摊
L5
veX} apportionment 分配；分摊
%*`J k#W: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UrYZ` J
apportionment formula 分摊方程式
y 0'Rmk, apportionment of estate duty 遗产税的分摊
PYM(Xz $ appraisal 估价；评估
vK _?<> appreciable growth 可观增长
a hR ^ appreciable impact 显着影响
A-T]9f9 appreciable increase 可观增长
2JJ"O|Ibz appreciation 增值；升值
L1Iz<> appreciation against other currencies 相对其他货币升值
}>VG~u8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,PWgH$+ appreciation tax 增值税
v" OY 1<8 appropriation 拨款；拨用；拨付
u%$Zqee appropriation account 拨款帐目
1oN^HG6O Appropriation Bill 拨款法案
E NGg
~D appropriation-in-aid system 补助拨款办法
/+\uq F8F approved assets 核准资产
dt`{!lts' approved basket stock 认可一篮子证券
V&Xe!S approved budget 核准预算
-3;*K4z$/ approved charitable donation 认可慈善捐款
V- Cv,8 approved charitable institution 认可慈善机构
.zn ;:M#T approved currency 核准货币；认可货币
Db;G@#x approved estimates 核准预算
YRh B RE approved estimates of expenditure 核准开支预算
Y6Lf@}2(i approved overseas insurer 核准海外保险人
(fCXxy Zrr approved overseas trust company 核准海外信托公司
+(C6#R<LI approved pooled investment fund 核准汇集投资基金
B, TB3
{ approved provident fund scheme 认可公积金计划
WXmn1^"kK} approved provision 核准拨款
vfq%H( approved redeemable share 核准可赎回股份
HA2k [F@3^ approved regional stock 认可地区性证券
lJE93rXU approved retirement scheme 认可退休金计划
59O?_F9 approved subordinated loan 核准附属贷款
WIv?}gi:
X arbitrage 套戥；套汇；套利
=y/8 ^^ arbitrageur 套戥者；套汇者
i1>- QDYnJ arbitrary amount 临时款项
\9/ b!A arrangement 措施；安排；协定
Lz:(6`S arrears 欠款
oE(7v7iY arrears of pay 欠付薪酬
ub;ZtsM,% arrears of revenue 逾期未收税款；逾期未收的帐项
8" fD`jtQ articles of association 组织章程；组织细则；组织章程细则
/XhIx\40 l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=u+d_'P7-R ascertainment of profit 确定利润
}jVSlCF@t "Asia Clear" “亚洲结算系统”
/4 vG3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:1iqT)&|8F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wYQ&C{D% Asian Development Fund [ADF] 亚洲发展基金
tb$LriN Asian dollar bond 亚洲美元债券
br d mz} Asian dollar market 亚洲美元市场
8AnP7}n;?' Asian dollar rate 亚洲美元利率
m"o ;L3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q~*t@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V}SBuQp" asked price 沽盘；喊价；索价；卖方报价
<K8 \n^i~c assessable income 应评税入息
wyQzM6:,yX assessable loss 应评税亏损
OujCb^Rm assessable profit 应评税利润
'rr^2d]`ST assessable value 应评税值
il \$@Bn assessed profit 估定利润
p~9vP)74u assessed value 经评估价值
OnK~3j assessment 评税；评定；估价；评税单
#3_*]8K.R assessment number 评税编号；估价编号
`~ * @q! assessment of additional tax 补加税评税
R0L&*Bjm assessment of performance 业绩评估；实绩评价
a v$/Om : Assessor 评税主任
h3Q21D'f asset price bubbles 资产价格泡沫
_ h": > asset-backed securities 具资产保证的证券
9Iz%ht assets accretion 资产增值
hb^7oq"a assets and liabilities 资产与负债
5J Lu2P assets betterment statement 资产递增表；资产改进表
#:^YI
c assets lending 实物放款；有抵押贷款
-$WYj " assets of the company passing on the death 死者去世时转移的公司资产
L3 0$%G| assets pledged as security for liabilities 用作负债抵押的资产
e}.^Tiwd] assets portfolio 资产投资组合
k3 1I ysh assets price 资产价格
^ 8@Iyh assets quality 资产质素
|'{zri|A" assets realization 资产变现
aMvI?y { assets refinancing arrangement 资产再集资安排
7
<Q5;J&; assets securitization 资产证券化
_<NMyRJo assets situated outside Hong Kong 在香港以外地方的资产
W~p/,H cM assets stripping 削减资产；拆卖资产
vsr[ur[eP assets value 资产值
cg*)0U-_( assignee 承让人
a(v>Q*zNP assignment 转让；转让书；转让契
!}r%
u." assignment of interest 权益转让
NN1$'"@NL assignment of letters patent and trade mark 专利证书及商标转让
6+KHQFb&N assignment of property 物业转让；物业转让书
R#DwF, assignment right 转让权
5GPo*Q pl assignor 转让人
K!] 1oy'V associate 有联系的人；有关连人士；相联者；合伙人；联系人
M>>qn_yq4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,i,q!M{- associate member 附属会员
v0ES ; associated body corporate 相联法人团体
[w&$| h:; associated company 相联公司；联属公司
+C(/ Lyo} associated corporation 相联法团
EB_NK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d R]Q$CJ 公认会计师公会〔英国〕
o`q_wd y? Association of Futures Exchange Brokers 香港期货经纪协会
YcN!T"w J@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C,pJ`:P association of underwriters 承保人组织
' ^F Gc assumption of control 接管
lME)?LOI assurance 担保；保险；转易；转易书
/M*a,o assurance of interest 权益的转易
zdEPDd B at 19XX price 按一九ＸＸ年价格计算
}LijnHH. at a discount 按赔价计算；按贴水价格计算；打折扣
LI6hE cM= at a premium 按溢价计算；按升水价格计算
Wf&W^Q at call 通知付款；按通知
BZXUwqEh at constant market price 按固定市价计算
=T7A]U] at constant price 按固定价格计算
y T#{UA^ at cost 按成本计算
't9hXzAfW at current market price 按当时市价计算；按现时市价计算
D.1J_Y=9 at current price 按当时价格计算；按现时价格计算
{!K-E9_,S at factor cost 按要素成本计算；按生产要素成本计算
HC a at money-of-the-day price 按付款当日价格计算
wu4NLgkE at or better 按指定或较佳价位〔买卖指令〕
NSFs\a@1 at par 按面值计算；平价
~~6^Sh60g at sight 见票即付
yG sz2T;w at the close 按收市盘
B-T/V-c7 at the opening 按开市盘
_"#!e{N| attestation 见证；见证条款
n]u<!.X at-the-money option 平价期权
yH<$k^0r* attorney 受权人；受托代表人
OHflIeq#@ attornment 新拥有人承认书
$Tb G+Eb8 attributable profit 可归属利润
a<A+4uXyD attributable share value 可归属股份价值
Ii^5\ v|C Auckland Stock Exchange 奥克兰证券交易所
%O<%UmR auction 拍卖
8B#GbS
K auctioneer 拍卖商
M!tXN&V] audit 审计；核数
XbZ* & Audit Commission 审计署
60)iw4<wf Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V T.;:Q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
TcGoSj<Z audit review 帐目审查
4ON_$FUe Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~(@ E`s&{ audited account 审计帐目；经审计的帐目
i]#+1Hf audited annual account 经审计的周年帐目
X2xu wA audited balance sheet 经审计的资产负债表
R3!@? mcr auditor 核数师；核数主任；审计师
Cua%1]"4w auditor's certificate 核数师证明书；审计师证明书
e[ Jem5C auditor's report 核数师报告；审计师报告
E3 *\
^Q_ Aussie bond 澳元债券
,~);EC=` austerity budget 紧缩预算
XJ0oS32_wK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2]c {P\ Australia All Ordinaries Index 澳洲所有普通股票指数
j}A FE Australian Dollar [AUD] 澳元
'vbc#_; Australian Options Market 澳大利亚期权市场
D r~=o% Australian Securities Commission 澳洲证券事务监察委员会
/^ " 83?_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R i 'L Australian Stock Exchange 澳大利亚证券交易所
$DP&a1'g Austrian Schilling [ATS] 奥地利先令
Na\WZSu'" authentication 认证；鉴证
atW' authority to purchase 委托购买证；委购书
xwH?0/ authorization 认可；核准；授权；授权书
$7'g Rb4 authorization by direction 指示授权
{q3H5csFq authorization by instruction 指令授权
wM _
6{ authorization by warrant 令状授权
gXH[$guf authorization of unit trust 单位信托的认可
kGUJ9Du authorized agent 指定代理人
vw)7 !/# authorized capital 法定资本
3F#+~^2 authorized clerk 出市员
\bx~*FaX authorized dealer 认可交易商
3 s>'hn authorized financial institution 认可财务机构
"z*:'8;E authorized fund 认可基金
> QFHm5Jw authorized fund house 获授权的基金公司；认可基金公司
4\& authorized institution 认可机构
x5Z-{" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)*5G">) )p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i0s6aAhgJ authorized insurer 获授权保险人；获认可承保人
zj|/ CxV authorized investment 特准投资项目
3<?XTv- authorized person 获授权人
G8I Y# authorized representative 获授权代表
T'fcc6D5p authorized share capital 法定股本
oQ7]= | automated quotation system 自动报价系统
zLD| /` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O3.C:?;x 自动交易系统〔香港期货交易所有限公司〕
b`_w ])Y@ automatic adjustment mechanism 自动调整机制
&VBd~4|p automatic adjustment system 自动调整系统
f2,1<^{ Automatic Clearing House 自动票据交换所
P=5NKg automatic exchange rates accumulation system 自动化汇率累集系统
V
>,Z-&.% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3[XQR8o automatic teller machine [ATM] 自动柜员机
h)v^q: =' autopay 自动转帐
Oc&),ru2l available assets 可用资产
v[lnw} =m9 available fiscal reserve 现存财政储备
M]-VHI[& W available profit 可用利润
K{l5m{:% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S
}>n1F_ average 平均；平均数；海损
cMzkL% average basic salary 平均基本薪金
M/*NM= -a average consumer expenditure 平均消费开支；一般消费开支
^<0IB#dA average cost 平均成本
b%t+,0s| average cost of land production 增辟土地平均成本
UHG cnz< average daily turnover 平均每日成交额
Y&2aO 1 average daily wage rate 平均每日工资率
ba@ =^Fa; average expenditure pattern 平均开支模式
7rHS^8'H& average growth rate 平均增长率
wVq\FY% average net fixed assets 固定资产平均净值
G] Jz"xH# average of relatives 相对价格平均数
b8 f+,2Tk average price 平均价格
htPqT,L average propensity to consume 平均消费倾向；一般消费倾向
^I] {7$6^ average propensity to save 平均储蓄倾向；一般储蓄倾向
L "<B;u5pM average rate 平均率
f '6|OsVQ average revenue 平均收入；平均收益
5v^L9!`@%v average stock 平均库存；平均存货
(XH2Sy average yearly rent 平均年租
IB|] fzy avoidance of double taxation 避免双重课税
A7P`lJgv avoidance of tax 避税
