A:
Wg-m Ju( A share Ａ股；甲类股份
CNB
weM abatement of tax 减税；减扣免税额
PucNu8 ABN AMRO Bank N.V. 荷兰银行
tr 0b#4 above-the-line expenditure 线上项目支出；经常预算支出
H ,7='n7" above-the-line receipt 线上项目收入；经常预算收入
5aQ)qUgAW ABSA Asia Limited 南非联合亚洲有限公司
Ua1&eC Zi absolute change 绝对数值变更
'P.y? absolute expenditure 实际开支
S <mZs; absolute guideline figure 绝对准则数字
,1 -%C) absolute interest 绝对权益
pzF_g- B absolute order of discharge 绝对破产解除令
T\6Qr$t absolute profit margin 绝对利润幅度
X`8<;l absolute value 实值；绝对值
A(y6]E! absolutely vested interest 绝对既得权益
1-kuK<KR absorbed cost 已吸收成本；已分摊成本
V3,C5KKk&z absorption 吸收；分摊；合并
9jal D
X absorption rate 吸收率；摊配率；分摊率
`G\
qGllX ACB Finance Limited 亚洲商业财务有限公司
e{)giJY9 acceptable form of reciprocity 合理的互惠条件
z|g2Q#$-\S acceptable rate 适当利率；适当汇率
4 9qa acceptance agreement 承兑协议
e@'x7Z zh acceptance for honour 参加承兑
8F sQLeOE acceptor 承兑人；接受人；受票人
t[|oSF#i acceptor for honour 参加承兑人
RD`|Z~:q:K accident insurance 意外保险
f|> rp[Gk Accident Insurance Association of Hong Kong 香港意外保险公会
YU,zQ V' accident insurance scheme 意外保险计划
yFE0a"0y accident year basis 意外年度基准
N8 sT? accommodation 通融；贷款
[ L%Ltm x accommodation bill 通融票据；空头票据
xQ9t1b|{e accommodation party 汇票代发人
q!z?Tn#!jd account balance 帐户余额；帐户结余
s< tG account book 帐簿
u Kx:7"KD account collected in advance 预收款项
}8O9WS account current book 往来帐簿
}&v}S6T account of after-acquired property 事后取得的财产报告
L$ T2 bul account of defaulter 拖欠帐目
,EQ0""G! account payable 应付帐款
#$WnMJ@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
u(9pRr
L account receivable 应收帐款
+)c<s3OCE account receivable report 应收帐款报表
q;K]NP-_p account statement 结单；帐单；会计财务报表
@&*TGU account title 帐户名称；会计科目
%Wtf24'o;v accountant's report 会计师报告
=ejcP&- V/ Accountant's Report Rules 会计师报告规则
|~9jO/&r accounting and auditing procedure 会计与审计程序；会计与核数程序
eaRa+ <#u Accounting Arrangements 《会计安排》
HNZ$CaJh accounting basis 会计基础
iM .yen_vp accounting by Official Receiver 破产管理署署长呈交的帐目
VwR\"8r3 Accounting Circular 《会计通告》
$WYt`U;*lj accounting class 会计类别
ekx(i
QA accounting date 记帐日期；会计结算日期
[if(B\& accounting for money 款项核算
`xM*cJTZ Accounting Officer 会计主任
MTYV~S4/ accounting period 会计报告期；会计期
^#5'` #t accounting policy 会计政策；会计方针
HNkOPz+d&8 accounting practice 会计惯例
r/h\>s+N accounting principle 会计准则
}s2CN D accounting record 会计记录
:(q4y-o6 accounting report 会计报告
W6?=9].gc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|gk NhxzB Accounting Society of China 中国会计学会
<:-4GJH= accounting statement 会计报表
zC*FeqFL< accounting system 会计制度；会计系统
7FwtBO accounting transaction 会计事项；帐务交易
".jO2GO^ accounting treatment 会计处理
`0upm%A accounting year 会计年度
\3vQXt\dM$ accretion 增值；添加
O_ #++G accrual 应计项目；应累算数目
v&:[?<6- accrual basis 应计制；权责发生制
'D W|a accrual basis accounting 应计制会计；权责发生制会计
g}~s"Sz accrue 应累算；应计
bK "I9T # accrued benefit 应累算利益
DY `0 `T accrued charges 应计费用
3]S*p ErY accrued cumulative preference share dividend 应累算的累积优先股股息
:$I "n\ accrued expenses 应累算费用
\O*ZW7?TJ accrued interest payable 应付利息；应计未付利息
CH7a4qL` accrued interest receivable 应收利息；应计未收利息
AMrYT+1 accrued right 累算权益
PTHxvml accruing profit 应累算的利润
cc${[yj) accumulated fiscal reserve 累积财政储备
j+!u=E accumulated profit 累积利润；滚存溢利
'@t,G,FJ accumulated reserve 累积储备
C
b'| accumulation of surplus income 累积收益盈余
\BBs;z[/ acquired assets 既得资产
kQI'kL8> acquisition 收购；购置；取得
%@QxU-k_ acquisition cost 购置成本
QFTiE1mGH acquisition expenses 购置费用
Pll%O@ K acquisition of 100% interest 收购全部股权
b GSj?t9/ acquisition of control 取得控制权
Vg 62HZ | acquisition of fixed assets 购置固定资产
zd_N' :6 acquisition of shell “买壳”
Ry[7PLn] acquisition price 收购价
#>yOp * act of God 天灾
D[^K0<-Z acting partner 执事合伙人
i~x]!! active market 买卖活跃的市场；交投畅旺的市场；旺市
EG4~[5[YgI active partner 积极参与的合伙人
`n,RC2yo active trading 交投活跃
h.-L_!1B7 actual circulation 实际流通
&. _"rhz actual cost 实际成本
`K VSYC actual expenditure 实际开支；实际支出
39^+;Mev actual income 实际入息；实际收入；实际收益
)EMl GM'2q actual market 现货市场
5 CnNp?.t^ actual price 现货价；实际价格
` U0XvWPr[ actual profit 实际利润
tnpEfi- actual quotation 实盘；实际价位；实际报价
IV~)BW leT actual year basis 按实际年度计算
C32*RNG?U actuals 实货
f)vnm*&- actuarial investigation 精算调查
~v&Q\ >' actuarial principle 精算原则
B\D)21Ik}% actuarial report 精算师报告
XK~ HfA? Actuarial Society of Hong Kong 香港精算学会
USART}Us4 actuarial valuation 精算师估值
>~d'i actuary 精算师
5[2kk5, ad referendum agreement 暂定协议；有待覆核的协定
*~U*:>hS ad valorem duty 从价税；按值征税
P}'B~ ~9W ad valorem duty system 从价税制
u znqq } ad valorem fee 从价费
}#g] qK ad valorem tariff 从价关税
/y1+aTiJ additional allowance 额外免税额
)E9c 6'd additional amount for unexpired risk 未过期风险的额外款额
O<fy^[r:` additional assessable profit 补加应评税利润
]9_tto!/ additional assessment 补加评税
bD )"Jy additional commitment 额外承担
HH6n3c!:mm additional commitment vote 额外承担拨款
E$_zBD% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'Rnzu0<lF additional dependent parent allowance 供养父母额外免税额
#^9bBF/ additional provision 额外拨款
NJJ=ch additional stamp duty 附加印花税
%,$xmoj9O] additional tax 补加税罚款；补加税款
Sv=e|!3f[k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#n&/v'!\ adjudged bankrupt 被裁定破产
C}9GrIi adjudicated bankrupt 裁定破产人
Z|KDi
`S adjudication fee 裁定费；评定印花税额手续费；评估契据费
Lapeh>1T adjudication of bankruptcy 裁定破产；宣告破产
-[N9"Z, adjudication of insolvency 裁定无力偿还债务
U8aVI adjusted actual 经调整的实数；调整后的实数
/IcGJ&; adjusted current assets 经调整的流动资产；调整后的流动资产
Q~.t8g/ adjusted figure 经调整的数字；调整后的数额
~(*tcs]hY adjusted liabilities 经调整的负债；调整后的负债
x+~!M:fAc9 adjusted loss 经调整的亏损；调整后的亏损
8@ f!,!Wn 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
\ v+>qY<q adjusted profit 经调整的利润；调整后的利润
:}36;n<[' adjusted surplus 经调整的盈余额；调整后的盈余额
XR VZU~ZV adjusted value 经调整的价值；调整后的价值
%4`
U' j adjustment 调整；修订；理算〔保险〕
AP z "k?D0 adjustment centre 调剂中心
tvn o3" adjustment lag 调整过程的时间差距；调整时差
3AE NY @* adjustment mechanism 调整机制
)cL(() N adjustment of loss 亏损调整
C@;e< adjustment process 调整过程；调整程序
qu# xc0? adjustment range 调整幅度
m*1 administered exchange rate 受管制汇率
{a \! 1~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,ye[TQ\,M administration expenses 行政费用
VJ
h]j ( administration fee 手续费；行政费
m|B)A"Sm administration in bankruptcy 破产管理
} >y !I5O administration order 遗产管理令
Rkg)yme!N administrator 管理人；遗产管理人
An}RD73!w administrator of the estate 遗产管理人
C ]B P}MY< admission of debt 债项承认书
qh W]Wd" g admission of proof 接纳债权证明
\{Q_\ s&) advance 放贷款项；垫付款项；预支款项；预付款项
Z[&FIG% tV advance account 暂支帐目；预付款帐户
P )oNNY6} advance compensation 预付补偿金
D
HQxu4 advance from shareholder 股东垫款
#Rfc p! advance pending reimbursement 预支以待日后付还
#|+4 `Gf^ advanced economy 先进经济体系
s[eSPSFZ advancement 预付；预付财产
Q%~BD@Io advances warrant 垫款令
Fnk@)1 advancing 贷出
3 ;" [WOv adverse balance 逆差
3st?6?7| adverse exchange 逆汇
A *:| d~ advertisement addressed to shareholders 在报章刊登的致股东通告
,gpEXU p\ advice for collection 托收通知书
;`xCfOY( advice of drawing 提款通知书；汇票通知书
RIUJX{? advice of payment 付款通知
NKEmY-f; Advisory Committee [Securities and Futures Commission]
{ d#sZT 谘询委员会〔证券及期货事务监察委员会〕
I%:? f{\ Advisory Committee on Diversification 经济多元化谘询委员会
4dN <B U affidavit 誓章；遗产申报誓章
T)<^S(5 7 affidavit of no receipt 述明无收款的誓章
96;5 affiliate 联号；联营公司；附属公司
:!cK?H$+ affiliated company 附属公司；联号；联营公司
A[@koLCL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
fp(zd;BSQ affordability 负担能力
$;(@0UDE African Development Bank [AfDB] 非洲开发银行
H_XspiB@ after-acquired property 事后取得的财产
%H{;wVjK after-hours dealing 市后交易
}oiNgs/N after-tax profit 税后盈利；税后利润；税后溢利
PPy~dp agency agreement 代理协议
%n UN agency expenses 代理机构的开支
y5*zyd agency fee 代理费
]8"U)fzmc. Agency Law 《代理法》
}'}n~cA.{ agent 代理人；承销人
%${$P+a`D agent of company 公司代理人
/Q)I5sL@E agent's fee 代理人费；经纪费
`<~=6H aggregate 总计；总数；总体数字
~}{_/8'5 aggregate amount 总款额；总额
vP#*if[V5 aggregate assets and liabilities 总体资产与负债
B R aggregate at constant price 按固定价格计算的总体数字
+-),E. aggregate demand 总需求
Odw'Ua aggregate gross position 总持仓量
dPpJDY0 aggregate limit 总限额
[\eVX`it aggregate of salaries tax 合计薪俸税
mA.,.< xE@ aggregate performance 总体表现；总体业绩
c R!M {U.q aggregate supply 总体供应
Hn(Eut7% aggregate surplus 总盈余
G 0Z5 h aggregate total 整体总额
Vg,nNa3 aggregate value 总值；合计价值
bo DD?0.| aggregated basis 合计基准
}:0ru_F)(4 aggregated net chargeable income 合计应课税入息实额
QL7.Q G
aggregation 合并计算；合计；总和
f 34/whD65 aggregation of incomes of husband and wife 夫妇入息合并计算
(f_YgQEL aggregation of property 财产的总和
S,5 >/'fy0 agio 差价；贴水
.9Cy<z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
? [.8A/:5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3O-vO= D 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
nql9SQ'\\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
oR~d<^z( 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
nhMxw @ Z\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xD l;
tFI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&uc`w{,Zs agreement for a settlement 授产协议
N.q*jY= X| agreement for assignment 转让协议
k18v{)i~ agreement for sale 售卖协议；买卖协议
JF~9efWe> agreement for sale and purchase 买卖协议
p /nATvh$ agreement for the payment of interest 支付利息协议
o
o'7 agreement for the repayment of money 还款协议
|/xx**? agreement of reinsurance 再保险协议
ZI1]B944ni Agricultural Bank of China 中国农业银行
e -v| air passenger departure tax 飞机乘客离境税
#Ff8_xhP 2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}wp/,\_
> airport tax 机场税
}ssja,; alcohol duty 酒精税
;a>u7rw alienation 让与；让渡；转让
W,H8B%e alimony 生活费；赡养费
KIv_
AMr All Ordinaries Index [AOI] 所有普通股指数
QnP3 U all risks 全险；综合险
%x{kd8>u! All Sales Record for Stock Market 《股票市场成交报告》
/
yBrlf Allied Capital Resources Limited 新联财务有限公司
`V<jt5TS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gd7r9yV allocation letter 拨款信件
K^ @9\cl^ allocation of fund 分配款项；预留款项
@.i#uMWF` allocation of profit 利润分配；溢利分配
j%y{d(Q4 allocation warrant 拨款令
yZ[g2*1L allotment 分配；配股
N >*+Wg$Ne allotment notice 股份配售通知；配股通知
U/kQw rM allotment of shares 股份分配
_A!Fp0}` allowable 可获宽免；免税的
"9 c=kqkX allowable business loss 可扣除的营业亏损
b+:J ?MR;} allowable expenses 可扣税的支出
&wY$G! P allowance 免税额；津贴；备抵；准备金
RjvW*'2G allowance for debts 债项的免税额
flC%<V%'- allowance for depreciation by wear and tear 耗损折旧免税额
= &pLlG allowance for funeral expenses 殡殓费的免税额
6hd<ys? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R{bG`C8.d allowance for repairs and outgoings 修葺及支出方面的免税额
GrJLQO0$N allowance to debtor 给债务人的津贴
&V~l(1 alteration of capital 资本更改
g<;::'6 alternate trustee 候补受托人
,e9M%VIu6[ amalgamation 合并
IaSpF<&Y; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<>{m+=gA ambit of charges 征税范围；收费范围
MYjc6@=cR amended valuation 经修订的估值
ojlyW})$% American Commodities Exchange 美国商品交易所
+e2:? d@ American Express Bank Limited 美国运通银行
4P1}XYD-2 American Stock Exchange 美国证券交易所
KgkRs?'z amortization 摊销
2yg6hR amount due from banks 存放银行同业的款项
j:'g*IxM_ amount due from banks abroad 存放海外银行同业的款项
M+VWAh#uD amount due from holding companies 控股公司欠款
[yk-<}#B amount due from local banks 存放本港银行同业的款项
F{a;=h#@Q amount due to banks 银行同业的存款
v
;}s`P\" amount due to banks abroad 海外银行同业的存款
EZ|v,1`e amount due to holding companies 控股公司存款
4LB8p7$|a3 amount due to local banks 本港银行同业的存款
^5Lk}<utw amount due to outport banks 外埠银行同业的存款
n6WKk+ amount for note issue 发行纸币的款额
.S-) amount of bond 担保契据的款额
&R@([=1 amount of consideration 代价款额
EmcLW74 amount of contribution 供款数额
s^eiym P amount of indebtedness 负债款额
YcDKRyrt amount of principal of the loan 贷款本金额
}kr?+)wB amount of rates chargeable 应征差饷数额
r)}U
'iv*% amount of share capital 股本额
aif;h!
?y amount of sums assured 承保款额
/A-WI x amount of variation 变动幅度
: (X3?% amount of vote 拨款数额
u) <s*jk amount payable 应付款额
-c0ypz amount receivable 应收款额
YVDFcN9v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>god++,o analysis 分析
+Z|3[#W ancillary risk 附属风险
u>:(MARsR annual account 周年帐目；周年帐目报表；年度决算；年结
@
G)yz!H annual accounting date 年结日期
;H~<.QW annual allowance 每年免税额；年积金；年度津贴；年津
NvJ5[W annual balance 年度余额
~o%igJ
}.C annual disposable income 每年可动用收入
xH*X5? annual estimates 周年预算
/
}$n_N\!) annual fee 年费
|0=UZK7%O annual general meeting 周年大会
,n8\ y9{G annual growth rate 年增率；每年增长率
sNo8o1Hby annual long-term supplement 长期个案每年补助金
i}DS+~8v annual pensionable emolument 可供计算退休金的年薪
kc^,V|Nbq6 annual report 年报
@pYEzizP7 Annual Report on the Consumer Price Index 《消费物价指数年报》
aU_ Hl+; annual return 周年报表；周年申报表；每年报税表格
LO{Axf% Annual Return Rules 《周年报表规则》
"hf
|7E_ annual review of consumer prices 每年消费物价回顾
]9y\W} j annual roll-forward basis 逐年延展方式
8;DDCop 8L annual salary 年薪
MHK|\Z&e7 annual statement 年度报表；年度决算表
y')OmR2h 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
/v+)#[] > annuitant 年金受益人
6j<!W+~G annuity 年金
_/I">/ivlM annuity contract 年金合约
P$z_A8} annuity on human life 人寿年金
1Q > nS[ antecedent debt 先前的债项
{jz`K1 ante-dated cheque 倒填日期支票
bu]"?bc anticipated expenditure 预期开支
:HO5
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z2uL[deN'" anticipated revenue 预期收入
)|lxz lk anti-inflation measure 反通货膨胀措施
pqfX} x anti-inflationary stance 反通货膨胀立场
~x9 ]?T apparent deficit 表面赤字
zd=O;T;. apparent financial solvency 表面偿债能力
@;bBc apparent partner 表面合伙人
]oB~8d application for personal assessment 个人入息课税申请书
er UYR" application of fund 资金应用
8 XB[CbO application to release as liquidator and to destruct the books of accounts and documents
z ~ C8JY: 申请免除清盘人职务及毁灭帐簿与文件
r KrHd appointed actuary 委任精算师
f
5v&4 appointed auditor 委任核数师；委任审计师
k9;^|Cm
k appointed trustee 委任的受托人
c;$ 4}U4 appointer 委任人
a ZWj52 apportioned pro rata 按比例分摊
ai/|qYf apportionment 分配；分摊
_?I{>:!| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cl%+m apportionment formula 分摊方程式
V]p{j LG apportionment of estate duty 遗产税的分摊
Mu? |<#s appraisal 估价；评估
hL&$` Q appreciable growth 可观增长
aaR& -M@ appreciable impact 显着影响
;XurH%Mg appreciable increase 可观增长
/ D&&7;jJ appreciation 增值；升值
hF,|()E[ appreciation against other currencies 相对其他货币升值
nMyl( kF[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=:^aBN# appreciation tax 增值税
?q:|vt appropriation 拨款；拨用；拨付
3=Y pZ\l} appropriation account 拨款帐目
}~/b%^ Appropriation Bill 拨款法案
%tyo( HZQ appropriation-in-aid system 补助拨款办法
4#B'pJMw9 approved assets 核准资产
Y &C b
approved basket stock 认可一篮子证券
"B_3<RSL approved budget 核准预算
z sg\|=P approved charitable donation 认可慈善捐款
OM*c7& approved charitable institution 认可慈善机构
4 O !2nP approved currency 核准货币；认可货币
%y6(+I #P approved estimates 核准预算
Qq< @;4 approved estimates of expenditure 核准开支预算
_p-e)J$7 approved overseas insurer 核准海外保险人
&J>e; X approved overseas trust company 核准海外信托公司
\wK &wRn) approved pooled investment fund 核准汇集投资基金
f"ndLX:'} approved provident fund scheme 认可公积金计划
q !ZM Wg approved provision 核准拨款
{]T?) !V m approved redeemable share 核准可赎回股份
@Vre)OrN# approved regional stock 认可地区性证券
0<uek approved retirement scheme 认可退休金计划
Ek_ 5% n approved subordinated loan 核准附属贷款
{%R^8 arbitrage 套戥；套汇；套利
*q=T1JY arbitrageur 套戥者；套汇者
GJeG7xtJKl arbitrary amount 临时款项
y|5L %,i arrangement 措施；安排；协定
I=y7$+7% arrears 欠款
><<>4(eF p arrears of pay 欠付薪酬
@NL cO } arrears of revenue 逾期未收税款；逾期未收的帐项
gM&IV{k3 articles of association 组织章程；组织细则；组织章程细则
K~TwyB-h Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e&}W# ascertainment of profit 确定利润
IfK~~XYG "Asia Clear" “亚洲结算系统”
tVAi0`DV Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vd%g'fTy9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y [8 ;mCh Asian Development Fund [ADF] 亚洲发展基金
D'g,<-ahl Asian dollar bond 亚洲美元债券
NKu[6J?) Asian dollar market 亚洲美元市场
)}ev;37<C
Asian dollar rate 亚洲美元利率
>'*%wf[{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H7zN|NdNw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jRJG .hcB5 asked price 沽盘；喊价；索价；卖方报价
xZ'fer`& assessable income 应评税入息
'C1lP)S5 assessable loss 应评税亏损
ytZ o0pad assessable profit 应评税利润
P.Z:`P) assessable value 应评税值
$w0TEO! assessed profit 估定利润
$DY#04Je\= assessed value 经评估价值
2 J7|y\N, assessment 评税；评定；估价；评税单
U#jz5 <r assessment number 评税编号；估价编号
@/ z\p7e assessment of additional tax 补加税评税
M@Th^yF+8H assessment of performance 业绩评估；实绩评价
:o s8" Assessor 评税主任
*f[ 5rr 4 asset price bubbles 资产价格泡沫
ABWn49c. asset-backed securities 具资产保证的证券
@Zt~b'n assets accretion 资产增值
;c!> = assets and liabilities 资产与负债
=;Gq:mHi assets betterment statement 资产递增表；资产改进表
Vrt$/ d assets lending 实物放款；有抵押贷款
r9[S%Def assets of the company passing on the death 死者去世时转移的公司资产
Z`Y&cK sn assets pledged as security for liabilities 用作负债抵押的资产
,md_eGF assets portfolio 资产投资组合
fiGTI}=P assets price 资产价格
UA>= #
$ assets quality 资产质素
xf YKUOp / assets realization 资产变现
PkvW6,lS assets refinancing arrangement 资产再集资安排
;4nY{) bD assets securitization 资产证券化
>y3FU1w5d assets situated outside Hong Kong 在香港以外地方的资产
a-{|/
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ingG
assets value 资产值
{VcRur}&Y8 assignee 承让人
=zk N63S assignment 转让；转让书；转让契
-DI
>O/ assignment of interest 权益转让
7he73 assignment of letters patent and trade mark 专利证书及商标转让
1m*)MZ ) assignment of property 物业转让；物业转让书
EA"h i e7 assignment right 转让权
W$4$%r8 assignor 转让人
Coi[cfg0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
mY"7/dw<v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8 A>OQR associate member 附属会员
#l=yD]t PU associated body corporate 相联法人团体
1 d jZ5`+ associated company 相联公司；联属公司
%'Cj~An associated corporation 相联法团
{9@D zP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&6eo; 8
`U 公认会计师公会〔英国〕
)bUnk +_ Association of Futures Exchange Brokers 香港期货经纪协会
orGMzC 2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
={g)[:(C. association of underwriters 承保人组织
)UzJ2Pa<+_ assumption of control 接管
rzf Lp assurance 担保；保险；转易；转易书
ZQ`8RF *v assurance of interest 权益的转易
-xn-A f!v at 19XX price 按一九ＸＸ年价格计算
n7[nl4 3 at a discount 按赔价计算；按贴水价格计算；打折扣
b>ai"! at a premium 按溢价计算；按升水价格计算
4ag W<c# at call 通知付款；按通知
dY 8 H2; at constant market price 按固定市价计算
%U\,IO `g at constant price 按固定价格计算
lw@Yn>eza at cost 按成本计算
3&hR#;,"X at current market price 按当时市价计算；按现时市价计算
zp}7p~#k^ at current price 按当时价格计算；按现时价格计算
p<5]QV7st at factor cost 按要素成本计算；按生产要素成本计算
Q((&Q?Vi at money-of-the-day price 按付款当日价格计算
sxNf"C=-. at or better 按指定或较佳价位〔买卖指令〕
[D"6& at par 按面值计算；平价
z|#*c5Y9w at sight 见票即付
qG9a!sj at the close 按收市盘
KF%BX ~80C at the opening 按开市盘
y;b#qUd5a attestation 见证；见证条款
m#_BF# at-the-money option 平价期权
%e
iV^> attorney 受权人；受托代表人
@ {/)k%U attornment 新拥有人承认书
"Z.6@
c7 attributable profit 可归属利润
p{Lrv%-j attributable share value 可归属股份价值
ynI e4b Auckland Stock Exchange 奥克兰证券交易所
] A5F}wV4 auction 拍卖
ha
:l-<a auctioneer 拍卖商
= pL$*` ]? audit 审计；核数
Nq8ON!<< Audit Commission 审计署
(TZK~+]@sb Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E7X6RB b 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
odhcD;^X1 audit review 帐目审查
q/s-".%P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'O<b'}-A audited account 审计帐目；经审计的帐目
)OI}IWDl audited annual account 经审计的周年帐目
\e86'& audited balance sheet 经审计的资产负债表
1Lb)S@Q`*R auditor 核数师；核数主任；审计师
vk7IqlEQ auditor's certificate 核数师证明书；审计师证明书
K[T0);hZR auditor's report 核数师报告；审计师报告
VVJ0?G
(? Aussie bond 澳元债券
j7}mh austerity budget 紧缩预算
,=)DykP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zluq2r Australia All Ordinaries Index 澳洲所有普通股票指数
"Bd-h|J Australian Dollar [AUD] 澳元
9g6$"',H Australian Options Market 澳大利亚期权市场
[ V.6 7_~ Australian Securities Commission 澳洲证券事务监察委员会
OyO<A3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9z(SOzZn Australian Stock Exchange 澳大利亚证券交易所
}B0[S_m w Austrian Schilling [ATS] 奥地利先令
<"3q5ic/Z authentication 认证；鉴证
[jgVN w""D authority to purchase 委托购买证；委购书
hK?GIbRZ authorization 认可；核准；授权；授权书
ChiIQWFE authorization by direction 指示授权
<B6md
i'R authorization by instruction 指令授权
- Jaee,P authorization by warrant 令状授权
"6U0
!.ro@ authorization of unit trust 单位信托的认可
d"|_NG` vr authorized agent 指定代理人
PQaTS*0SXJ authorized capital 法定资本
}qWnn>h9xv authorized clerk 出市员
a6 Vfd& authorized dealer 认可交易商
a*p|Ij authorized financial institution 认可财务机构
13?:a[~=Y authorized fund 认可基金
*7A B0y0k authorized fund house 获授权的基金公司；认可基金公司
VY6G{f authorized institution 认可机构
[UwQi!^-O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u62H+'k}F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-Q? i16pM authorized insurer 获授权保险人；获认可承保人
}?2X
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\(Ma>E4PNU authorized person 获授权人
@X/ 1`Mp authorized representative 获授权代表
}3lG'Y#Kpy authorized share capital 法定股本
Uh /=HNR automated quotation system 自动报价系统
il L% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bF _]j/ 自动交易系统〔香港期货交易所有限公司〕
^Gk)a X automatic adjustment mechanism 自动调整机制
&eMd^l }:# automatic adjustment system 自动调整系统
=z. hJu Automatic Clearing House 自动票据交换所
aE0R{yup Z automatic exchange rates accumulation system 自动化汇率累集系统
m*
3ipI{h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
? d Jd7+A automatic teller machine [ATM] 自动柜员机
%n$f#Ml_r autopay 自动转帐
[{Wo:c9Qq1 available assets 可用资产
6FDj :~ available fiscal reserve 现存财政储备
"]( Q2 available profit 可用利润
wR_mJMk_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3EY Ed39E average 平均；平均数；海损
z</ C)ObL average basic salary 平均基本薪金
?NA $<0 average consumer expenditure 平均消费开支；一般消费开支
P%R!\i average cost 平均成本
?s, oH average cost of land production 增辟土地平均成本
@|A!? } average daily turnover 平均每日成交额
(BY 0b%^ average daily wage rate 平均每日工资率
lJ3VMYVrUP average expenditure pattern 平均开支模式
@ lB{!j&q average growth rate 平均增长率
A ;8kC} average net fixed assets 固定资产平均净值
4q .;\n average of relatives 相对价格平均数
_|e&zr average price 平均价格
+.Vh<:? average propensity to consume 平均消费倾向；一般消费倾向
<y7{bk~i average propensity to save 平均储蓄倾向；一般储蓄倾向
db 99S average rate 平均率
>_j(uw?u average revenue 平均收入；平均收益
[W
)%0lx average stock 平均库存；平均存货
3$"V,_TBZ average yearly rent 平均年租
G$,s. MSf avoidance of double taxation 避免双重课税
RQ=rB9~:ZN avoidance of tax 避税
