A:
c0l?+:0M A share Ａ股；甲类股份
;Tk/}Od!VN abatement of tax 减税；减扣免税额
6i+AJCkC ABN AMRO Bank N.V. 荷兰银行
Vxo?%Dj above-the-line expenditure 线上项目支出；经常预算支出
daCkjDGl\ above-the-line receipt 线上项目收入；经常预算收入
[T9]q8" ABSA Asia Limited 南非联合亚洲有限公司
3-AOB3]( absolute change 绝对数值变更
H6 ,bpjY absolute expenditure 实际开支
) iV^rLwL absolute guideline figure 绝对准则数字
>bI\p J absolute interest 绝对权益
pm9sI4S absolute order of discharge 绝对破产解除令
A.yIl`'UP# absolute profit margin 绝对利润幅度
P}=n^*8(I absolute value 实值；绝对值
* '?V>q, absolutely vested interest 绝对既得权益
1}Guhayy absorbed cost 已吸收成本；已分摊成本
+_ 8BJ absorption 吸收；分摊；合并
3xRn absorption rate 吸收率；摊配率；分摊率
9*~";{O.Oa ACB Finance Limited 亚洲商业财务有限公司
*yHz#u' acceptable form of reciprocity 合理的互惠条件
R4 b!?}d acceptable rate 适当利率；适当汇率
j"Ew) 6j acceptance agreement 承兑协议
x8c>2w;6x^ acceptance for honour 参加承兑
4K HIUW$ acceptor 承兑人；接受人；受票人
YnU*M C} acceptor for honour 参加承兑人
<3ep5` 1 accident insurance 意外保险
6)ysiAH? Accident Insurance Association of Hong Kong 香港意外保险公会
w87$p821 accident insurance scheme 意外保险计划
H}&JrT95 accident year basis 意外年度基准
Mcz;`h|E W accommodation 通融；贷款
wmX(%5vY^ accommodation bill 通融票据；空头票据
,jW a&7 accommodation party 汇票代发人
I\-M`^@ account balance 帐户余额；帐户结余
DTsD<o account book 帐簿
?b}e0C-a account collected in advance 预收款项
Z6- account current book 往来帐簿
YII c@ ) account of after-acquired property 事后取得的财产报告
ew,okRCN account of defaulter 拖欠帐目
UHk)!P> account payable 应付帐款
NBBR>3nt account payee only [A/C payee only] 只可转帐；存入收款人帐户
`2\:b^h account receivable 应收帐款
4M0p:Ey ' account receivable report 应收帐款报表
RkTYvAk|kY account statement 结单；帐单；会计财务报表
![4_K':= account title 帐户名称；会计科目
OaT]2 o accountant's report 会计师报告
. =yv m Accountant's Report Rules 会计师报告规则
X>pCk GE accounting and auditing procedure 会计与审计程序；会计与核数程序
"1>w\21 Accounting Arrangements 《会计安排》
)Pc>+} D accounting basis 会计基础
=j20A6gND accounting by Official Receiver 破产管理署署长呈交的帐目
{~#PM>f Accounting Circular 《会计通告》
u^Ktz
DmL accounting class 会计类别
W Atv4 accounting date 记帐日期；会计结算日期
3A =\Mb accounting for money 款项核算
{wk#n.c Accounting Officer 会计主任
owyQFk accounting period 会计报告期；会计期
AuM}L&`i^ accounting policy 会计政策；会计方针
C%ZPWOc_8 accounting practice 会计惯例
<Voc t accounting principle 会计准则
WuI$ accounting record 会计记录
(7&b)"y accounting report 会计报告
xh#pw2v7V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p/l">d]+ Accounting Society of China 中国会计学会
p)z#%BY56 accounting statement 会计报表
oLq N accounting system 会计制度；会计系统
'6g-]rE[ accounting transaction 会计事项；帐务交易
lu +K fKa accounting treatment 会计处理
j
B1ZF# accounting year 会计年度
I#]p k! accretion 增值；添加
6f
t6;*, accrual 应计项目；应累算数目
; bHS^ accrual basis 应计制；权责发生制
QX&Y6CC`] accrual basis accounting 应计制会计；权责发生制会计
@KHY8y7 accrue 应累算；应计
o!&+ _BKw accrued benefit 应累算利益
O0_RW`69 accrued charges 应计费用
rR/{Yx4 accrued cumulative preference share dividend 应累算的累积优先股股息
'-X O;{,-R accrued expenses 应累算费用
C CLc,r>) accrued interest payable 应付利息；应计未付利息
UUvCi+W accrued interest receivable 应收利息；应计未收利息
&s Yxe:H accrued right 累算权益
WjSu4 accruing profit 应累算的利润
?'H+u[1. accumulated fiscal reserve 累积财政储备
l& kZ6lZ accumulated profit 累积利润；滚存溢利
&v;o }Q}E{ accumulated reserve 累积储备
W1LR ,:$ accumulation of surplus income 累积收益盈余
5G` fVsb acquired assets 既得资产
AOwmPHEL acquisition 收购；购置；取得
IAN={";p acquisition cost 购置成本
([^f1;ncm acquisition expenses 购置费用
gLFTnMO acquisition of 100% interest 收购全部股权
JvP> [vb acquisition of control 取得控制权
<R~;|&o,$ acquisition of fixed assets 购置固定资产
#, 1)@[ acquisition of shell “买壳”
<u],R.S) acquisition price 收购价
B va2f:)K| act of God 天灾
p &4n"hC acting partner 执事合伙人
<5#2^ ( active market 买卖活跃的市场；交投畅旺的市场；旺市
nz#eJ active partner 积极参与的合伙人
] O~$|Wk active trading 交投活跃
[~G1Rz\h actual circulation 实际流通
vl+bc[ i~ actual cost 实际成本
oSjY p(h: actual expenditure 实际开支；实际支出
0ZLLbEfnPB actual income 实际入息；实际收入；实际收益
4 pelIoj actual market 现货市场
u]`0QxvZ actual price 现货价；实际价格
yh|+Usa actual profit 实际利润
`ueOb actual quotation 实盘；实际价位；实际报价
je 3Qq1 actual year basis 按实际年度计算
tJ8:S@E3, actuals 实货
,!PV0(F( actuarial investigation 精算调查
B&1E&Cv_8 actuarial principle 精算原则
!mB
`F C actuarial report 精算师报告
L`w r~E2u Actuarial Society of Hong Kong 香港精算学会
Br{ (sL0e actuarial valuation 精算师估值
P*U^,Jh< actuary 精算师
IGly x'\_ ad referendum agreement 暂定协议；有待覆核的协定
Y " rODk1 ad valorem duty 从价税；按值征税
ZSD7%gE<D ad valorem duty system 从价税制
o Q*LP{M ad valorem fee 从价费
tGbx/$ Y ad valorem tariff 从价关税
\[)SK`cwd additional allowance 额外免税额
V eY&pPQ additional amount for unexpired risk 未过期风险的额外款额
l]Ym)QP additional assessable profit 补加应评税利润
5j0 Ib>\ additional assessment 补加评税
Fq
o h!F additional commitment 额外承担
}s6Veosl additional commitment vote 额外承担拨款
|YV> #l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e" {"g[b/7 additional dependent parent allowance 供养父母额外免税额
,q7FK z{ additional provision 额外拨款
Zu>-y #Bw additional stamp duty 附加印花税
u86@zlzd additional tax 补加税罚款；补加税款
k\dPF@~Hvl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:qAX9T'{t adjudged bankrupt 被裁定破产
SXvflr] =m adjudicated bankrupt 裁定破产人
xD~r Q$6sI adjudication fee 裁定费；评定印花税额手续费；评估契据费
~Je40vO[ adjudication of bankruptcy 裁定破产；宣告破产
WB<MU:.Vc adjudication of insolvency 裁定无力偿还债务
gf9U<J#&C adjusted actual 经调整的实数；调整后的实数
S;D]y m adjusted current assets 经调整的流动资产；调整后的流动资产
bGy|T*@ adjusted figure 经调整的数字；调整后的数额
-xN/H,xok adjusted liabilities 经调整的负债；调整后的负债
L
8;H_:~_' adjusted loss 经调整的亏损；调整后的亏损
5~im.XfiVx 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
G-R83 Orl adjusted profit 经调整的利润；调整后的利润
f5{|_]q] adjusted surplus 经调整的盈余额；调整后的盈余额
guf*>qNr adjusted value 经调整的价值；调整后的价值
.)p%|A#^ adjustment 调整；修订；理算〔保险〕
-AolW+Y adjustment centre 调剂中心
y9LO ;{( adjustment lag 调整过程的时间差距；调整时差
{{>,c}O / adjustment mechanism 调整机制
/eXiWa sQ adjustment of loss 亏损调整
WSv%Rxr8L adjustment process 调整过程；调整程序
$;~YgOVZ5 adjustment range 调整幅度
P|p
X
F~ administered exchange rate 受管制汇率
=K|#5p` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
] l +<- administration expenses 行政费用
n \<7`, administration fee 手续费；行政费
,S<) ) administration in bankruptcy 破产管理
s16, *;Z administration order 遗产管理令
H8HVmfM administrator 管理人；遗产管理人
?U O aq cL administrator of the estate 遗产管理人
{cO8q
}L admission of debt 债项承认书
' u;Zw%O(J admission of proof 接纳债权证明
qdmAkYUC advance 放贷款项；垫付款项；预支款项；预付款项
:*DWL!a advance account 暂支帐目；预付款帐户
SyT{ k\[ advance compensation 预付补偿金
P>_9>k@;Q advance from shareholder 股东垫款
q@ ;1{ advance pending reimbursement 预支以待日后付还
y65lbl%Z n advanced economy 先进经济体系
h+&iWb3; advancement 预付；预付财产
;cPPx`0$9 advances warrant 垫款令
Y|J=72!]
advancing 贷出
YK$[)x\S adverse balance 逆差
iVf7;M8O adverse exchange 逆汇
t.VVE:A^% advertisement addressed to shareholders 在报章刊登的致股东通告
FKL@,>!<e advice for collection 托收通知书
wPu. hVz advice of drawing 提款通知书；汇票通知书
v ;Q*0%~ advice of payment 付款通知
;(;~yB|NZ5 Advisory Committee [Securities and Futures Commission]
TA:uB[Ji 谘询委员会〔证券及期货事务监察委员会〕
KhX)maQ Advisory Committee on Diversification 经济多元化谘询委员会
f E&s 6w& affidavit 誓章；遗产申报誓章
nt-_)4Fm affidavit of no receipt 述明无收款的誓章
r:E4Wi{\ affiliate 联号；联营公司；附属公司
}[drR(]`dO affiliated company 附属公司；联号；联营公司
_ 8F;-7Sz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C]l)Pz$ affordability 负担能力
bmi",UZ:F African Development Bank [AfDB] 非洲开发银行
y HlQKI after-acquired property 事后取得的财产
11 Qi
_T\ after-hours dealing 市后交易
pzU r9 after-tax profit 税后盈利；税后利润；税后溢利
.X"&k O>G agency agreement 代理协议
*tk=D sRW agency expenses 代理机构的开支
.O(9\3q\ agency fee 代理费
1LhZm v Agency Law 《代理法》
h(J$-SUs agent 代理人；承销人
C&%NO;Ole agent of company 公司代理人
gyV`]u q G agent's fee 代理人费；经纪费
& ,:!gYN aggregate 总计；总数；总体数字
}|N88PN aggregate amount 总款额；总额
"!7Hu7 aggregate assets and liabilities 总体资产与负债
V"2 G aggregate at constant price 按固定价格计算的总体数字
"L1LL
iS aggregate demand 总需求
? TIi0;h aggregate gross position 总持仓量
72J=_d>+ aggregate limit 总限额
Qy}pn=#Q aggregate of salaries tax 合计薪俸税
i+< v7?:`# aggregate performance 总体表现；总体业绩
T<b * =i aggregate supply 总体供应
yJO Jw o^ aggregate surplus 总盈余
$cwmfF2C aggregate total 整体总额
!$ii*} aggregate value 总值；合计价值
=h
+SZXe<r aggregated basis 合计基准
}Qe(6'l_ aggregated net chargeable income 合计应课税入息实额
A:2CP&* aggregation 合并计算；合计；总和
XqhrQU|wM aggregation of incomes of husband and wife 夫妇入息合并计算
P>)J:. tr0 aggregation of property 财产的总和
r!e W]M agio 差价；贴水
8t, &dq 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》
RW1+y/#%P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v6Y[_1 《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》
rz-61A) _ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K`uPPyv 《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》
Nq\)o {<1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`.3.n8V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&y|Ps eH" agreement for a settlement 授产协议
8g-Z~~0W1 agreement for assignment 转让协议
v<)&JlR agreement for sale 售卖协议；买卖协议
!g}@xwWax agreement for sale and purchase 买卖协议
Mqk|H~l5c agreement for the payment of interest 支付利息协议
9 BU#THDm agreement for the repayment of money 还款协议
Eyk:p nKJb agreement of reinsurance 再保险协议
/YU8L Agricultural Bank of China 中国农业银行
-%P}L aC < air passenger departure tax 飞机乘客离境税
V m8dX? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"oFi+']* airport tax 机场税
.
.S3-(xW alcohol duty 酒精税
UzIE,A alienation 让与；让渡；转让
H.C*IL9 alimony 生活费；赡养费
+Zr~mwM=x All Ordinaries Index [AOI] 所有普通股指数
4KSq]S. all risks 全险；综合险
:[f[- F All Sales Record for Stock Market 《股票市场成交报告》
+~o f# Allied Capital Resources Limited 新联财务有限公司
!+z^VcV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
# Cy3x-! allocation letter 拨款信件
)+8r$ i allocation of fund 分配款项；预留款项
#Dz"g_d allocation of profit 利润分配；溢利分配
ZG#:3d*) allocation warrant 拨款令
Vkd_&z7 allotment 分配；配股
KLV YWZib allotment notice 股份配售通知；配股通知
x%goyXK allotment of shares 股份分配
%21 |-B allowable 可获宽免；免税的
Lc[TIX allowable business loss 可扣除的营业亏损
02%~HBS allowable expenses 可扣税的支出
JdUdl_D z allowance 免税额；津贴；备抵；准备金
T gDT allowance for debts 债项的免税额
Xo[cpcV allowance for depreciation by wear and tear 耗损折旧免税额
Q)M-f;O allowance for funeral expenses 殡殓费的免税额
q@XJ,e1A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w'$>E 4\ allowance for repairs and outgoings 修葺及支出方面的免税额
+ug/%Iay{k allowance to debtor 给债务人的津贴
Ygkf}n alteration of capital 资本更改
?1 Vx)j>| alternate trustee 候补受托人
T"C.>G'[B amalgamation 合并
,)J>8e V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(18ZEKk ambit of charges 征税范围；收费范围
jOGiT|A
amended valuation 经修订的估值
1=sL[I 7< American Commodities Exchange 美国商品交易所
@|">j#0 American Express Bank Limited 美国运通银行
KSEKoHJo American Stock Exchange 美国证券交易所
}U5$~, *p amortization 摊销
be]/ ROP>H amount due from banks 存放银行同业的款项
3&{6+ A amount due from banks abroad 存放海外银行同业的款项
'W 54 T amount due from holding companies 控股公司欠款
F`(;@L O amount due from local banks 存放本港银行同业的款项
"cly99t amount due to banks 银行同业的存款
ZF#n(Y? amount due to banks abroad 海外银行同业的存款
'Z9UqEGV amount due to holding companies 控股公司存款
K^tc]ZQ amount due to local banks 本港银行同业的存款
kRb JK amount due to outport banks 外埠银行同业的存款
p}/D{|xO amount for note issue 发行纸币的款额
aUc#,t;Qd amount of bond 担保契据的款额
"-MB U amount of consideration 代价款额
4^nHq 4_ amount of contribution 供款数额
(e!Y u#- amount of indebtedness 负债款额
DcM/p8da amount of principal of the loan 贷款本金额
T\6,@7 amount of rates chargeable 应征差饷数额
.'38^ amount of share capital 股本额
n <> ^cD amount of sums assured 承保款额
T<Q a`|5 > amount of variation 变动幅度
@]}/vsI m amount of vote 拨款数额
_Ye.29 amount payable 应付款额
P0OMu/ amount receivable 应收款额
>t'A1`W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O&;d8 2IA{ analysis 分析
K]M@t= ancillary risk 附属风险
/?XI,#j3kM annual account 周年帐目；周年帐目报表；年度决算；年结
(. YSs annual accounting date 年结日期
EL z5P}L6 annual allowance 每年免税额；年积金；年度津贴；年津
Ars*H,9>e annual balance 年度余额
f2SJ4"X annual disposable income 每年可动用收入
4 @ <wN \' annual estimates 周年预算
x E!0p EHd annual fee 年费
8@S]P0lk annual general meeting 周年大会
4tUt"N annual growth rate 年增率；每年增长率
@]2aPs} }6 annual long-term supplement 长期个案每年补助金
'o0o.&/= annual pensionable emolument 可供计算退休金的年薪
yIngenr$ annual report 年报
xSlgq|8 Annual Report on the Consumer Price Index 《消费物价指数年报》
2|B@s3 a annual return 周年报表；周年申报表；每年报税表格
`ZM$ \Q=: Annual Return Rules 《周年报表规则》
$MNJsc^n annual review of consumer prices 每年消费物价回顾
)Td{}vbIh annual roll-forward basis 逐年延展方式
;XjX v' annual salary 年薪
e 6 >j
gy annual statement 年度报表；年度决算表
~Jw84U {$ 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
3K/ tB1 annuitant 年金受益人
a&)!zhVP annuity 年金
gE=9K @ annuity contract 年金合约
wS&D-!8v annuity on human life 人寿年金
k W
8>VnW antecedent debt 先前的债项
d^!3&y& ante-dated cheque 倒填日期支票
vZ$E
[EG} anticipated expenditure 预期开支
$ # GuV' anticipated net profit 预期纯利
c9CFGo?)N anticipated revenue 预期收入
.;ofRx< anti-inflation measure 反通货膨胀措施
jJt4{c anti-inflationary stance 反通货膨胀立场
(RG "2I3 apparent deficit 表面赤字
L, nb< apparent financial solvency 表面偿债能力
=Bm|9A1 apparent partner 表面合伙人
\ )> #`X application for personal assessment 个人入息课税申请书
`jT B9A" application of fund 资金应用
S&] r6 ss application to release as liquidator and to destruct the books of accounts and documents
; 8eGf' 申请免除清盘人职务及毁灭帐簿与文件
gV h&c 4 appointed actuary 委任精算师
pBv,, d` appointed auditor 委任核数师；委任审计师
^>Z7."uGY appointed trustee 委任的受托人
B3?rR-2mEE appointer 委任人
{^uiu^RAc apportioned pro rata 按比例分摊
34k>O apportionment 分配；分摊
$9r4MMs{$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L%{YLl-zf] apportionment formula 分摊方程式
dw5"}-D apportionment of estate duty 遗产税的分摊
)uR_ d= B& appraisal 估价；评估
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ZOS appreciable growth 可观增长
Dr=$ }Y appreciable impact 显着影响
~!g2+^G7+P appreciable increase 可观增长
Jm g9|g!f appreciation 增值；升值
GXQ%lQ appreciation against other currencies 相对其他货币升值
}YM\IPsPu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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P, appreciation tax 增值税
:& :P4Y1
E appropriation 拨款；拨用；拨付
Sj|tR[SAoD appropriation account 拨款帐目
5/h-H r Appropriation Bill 拨款法案
birc&< appropriation-in-aid system 补助拨款办法
-U
A &Zt approved assets 核准资产
JXq!v:w6 approved basket stock 认可一篮子证券
~jHuJ` ]DF approved budget 核准预算
'r\RN\PT approved charitable donation 认可慈善捐款
I^u ~r. approved charitable institution 认可慈善机构
-vY5h%7kf approved currency 核准货币；认可货币
t?PqfVSq approved estimates 核准预算
ScD
E)r approved estimates of expenditure 核准开支预算
=>evkaj approved overseas insurer 核准海外保险人
mXS] SE approved overseas trust company 核准海外信托公司
XK@&$~iA3 approved pooled investment fund 核准汇集投资基金
YX)Rs
Vf approved provident fund scheme 认可公积金计划
r@v t.t0# approved provision 核准拨款
X OI"BLd approved redeemable share 核准可赎回股份
)rAJ>; approved regional stock 认可地区性证券
'@M"#`#0 approved retirement scheme 认可退休金计划
/^\E:(RH approved subordinated loan 核准附属贷款
S^p^)
fAmF arbitrage 套戥；套汇；套利
*mJ#|3I< arbitrageur 套戥者；套汇者
= _ N[mR^ arbitrary amount 临时款项
qnWM %k arrangement 措施；安排；协定
-OU{99$aS arrears 欠款
o,c}L9nvt arrears of pay 欠付薪酬
}S?"mg& V arrears of revenue 逾期未收税款；逾期未收的帐项
+Ss3Ph articles of association 组织章程；组织细则；组织章程细则
/BQqg0 8@L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Um z b ascertainment of profit 确定利润
>$- YNZA "Asia Clear" “亚洲结算系统”
4cPZGZ{U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q 165S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OgC,oj,!/ Asian Development Fund [ADF] 亚洲发展基金
Ml{
]{ n Asian dollar bond 亚洲美元债券
? nbu`K6T Asian dollar market 亚洲美元市场
EQd<!)HZ Asian dollar rate 亚洲美元利率
1 y wdcg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p=E#!cn3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-Q
JP J. asked price 沽盘；喊价；索价；卖方报价
v7KBYN assessable income 应评税入息
<Z.{q Zd assessable loss 应评税亏损
yFb"2 assessable profit 应评税利润
gC iM\ Qx assessable value 应评税值
1j op;{,^ assessed profit 估定利润
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S]!W\a assessed value 经评估价值
jn(!6\n" assessment 评税；评定；估价；评税单
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9? ~?r assessment number 评税编号；估价编号
G/(,,T}eG assessment of additional tax 补加税评税
%D:VcY9OC assessment of performance 业绩评估；实绩评价
S$$S Ly:P Assessor 评税主任
#Ktk[ "6 asset price bubbles 资产价格泡沫
L97 ~m a asset-backed securities 具资产保证的证券
T`U p%5Dk assets accretion 资产增值
}d>.Nj#zh assets and liabilities 资产与负债
QKq4kAaJ! assets betterment statement 资产递增表；资产改进表
|%ZJN{!R assets lending 实物放款；有抵押贷款
:3D6OBkB assets of the company passing on the death 死者去世时转移的公司资产
YG:^gi assets pledged as security for liabilities 用作负债抵押的资产
(Sgsy^|N assets portfolio 资产投资组合
tD}-&"REP assets price 资产价格
6B7*| R> assets quality 资产质素
NQZ /E )f assets realization 资产变现
Er t={"Q assets refinancing arrangement 资产再集资安排
!uIY , assets securitization 资产证券化
vWM&4|Q1~ assets situated outside Hong Kong 在香港以外地方的资产
0,0 Z!-Y assets stripping 削减资产；拆卖资产
'Q : %s assets value 资产值
uYg Q?*Z assignee 承让人
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Fbd assignment 转让；转让书；转让契
Kb {&a assignment of interest 权益转让
jn ztCNaX assignment of letters patent and trade mark 专利证书及商标转让
4:a ~Wlp[ assignment of property 物业转让；物业转让书
n;kWAYgg assignment right 转让权
5W w,vSCV) assignor 转让人
M /9[P*
VE associate 有联系的人；有关连人士；相联者；合伙人；联系人
\< T7EV. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FGyrDRDwC associate member 附属会员
p_&B+
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x7<l*WQ associated company 相联公司；联属公司
fKr_u<| associated corporation 相联法团
v^s ?=9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0|j44e } 公认会计师公会〔英国〕
~1}fL 1~5 Association of Futures Exchange Brokers 香港期货经纪协会
j$/#2%OVN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$t}W,? association of underwriters 承保人组织
(}>)X] assumption of control 接管
x4wTQ$*1 assurance 担保；保险；转易；转易书
wEX<[#a- assurance of interest 权益的转易
o
-)[{o\ at 19XX price 按一九ＸＸ年价格计算
%$ Py @g at a discount 按赔价计算；按贴水价格计算；打折扣
B; NK\5> at a premium 按溢价计算；按升水价格计算
}s@IQay+ at call 通知付款；按通知
* C+[I at constant market price 按固定市价计算
?Sa,n ^b*H at constant price 按固定价格计算
F
{L# at cost 按成本计算
oc K4Nxs at current market price 按当时市价计算；按现时市价计算
]S@T|08b at current price 按当时价格计算；按现时价格计算
-=8f* K[W at factor cost 按要素成本计算；按生产要素成本计算
\ctzv``/n at money-of-the-day price 按付款当日价格计算
$!9/s S? at or better 按指定或较佳价位〔买卖指令〕
Z]TQ+9t at par 按面值计算；平价
h?OSmzRLd at sight 见票即付
biS[GyQ at the close 按收市盘
/<$|tp\Rc at the opening 按开市盘
_Rx nB? attestation 见证；见证条款
fS|e{!iI" at-the-money option 平价期权
U;
<{P attorney 受权人；受托代表人
t g-(e=S4P attornment 新拥有人承认书
DBcR1c&<H attributable profit 可归属利润
vf<Dqy <M. attributable share value 可归属股份价值
rKslgZhQ Auckland Stock Exchange 奥克兰证券交易所
@jMo/kO/A auction 拍卖
-X7 x~x- auctioneer 拍卖商
uaKb qX audit 审计；核数
V( 0Y Audit Commission 审计署
`RE>gX Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
8,RqhT)2# 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〕
Ax~
i` audit review 帐目审查
0]'
2i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8$47Y2r@ audited account 审计帐目；经审计的帐目
4]0:zS *O audited annual account 经审计的周年帐目
SC2LY audited balance sheet 经审计的资产负债表
0Qvr
g+ auditor 核数师；核数主任；审计师
DO*6gzW auditor's certificate 核数师证明书；审计师证明书
Q{uO/6 auditor's report 核数师报告；审计师报告
1EQ:@1 Aussie bond 澳元债券
Lk#)VGk: austerity budget 紧缩预算
u #} 1
M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e@ Ev'] Australia All Ordinaries Index 澳洲所有普通股票指数
v*JKLA Australian Dollar [AUD] 澳元
<im}R9eJ1 Australian Options Market 澳大利亚期权市场
uBg #zx Australian Securities Commission 澳洲证券事务监察委员会
W
wj+\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k$J!, !q Australian Stock Exchange 澳大利亚证券交易所
Nr,I`x\N Austrian Schilling [ATS] 奥地利先令
GtIAs C03 authentication 认证；鉴证
) y:))\> authority to purchase 委托购买证；委购书
R N@)nc_ authorization 认可；核准；授权；授权书
bZfq? authorization by direction 指示授权
4,X C bcC authorization by instruction 指令授权
G^SJhdO(Q authorization by warrant 令状授权
N!dBF t" authorization of unit trust 单位信托的认可
$qZ6i authorized agent 指定代理人
|HY{Q1% authorized capital 法定资本
30Qp:_D authorized clerk 出市员
`<<9A\Y-f authorized dealer 认可交易商
g;AW authorized financial institution 认可财务机构
d*k5h<jM authorized fund 认可基金
Rb:?%\= authorized fund house 获授权的基金公司；认可基金公司
knV*,
authorized institution 认可机构
&vN!>bR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y ,`0f| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.T(vGiU authorized insurer 获授权保险人；获认可承保人
-:45Q{u / authorized investment 特准投资项目
^
. A authorized person 获授权人
"ixea- 2 authorized representative 获授权代表
jHatUez4O authorized share capital 法定股本
B]gyj automated quotation system 自动报价系统
W) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#{?RE?nD 自动交易系统〔香港期货交易所有限公司〕
FS @55mQ automatic adjustment mechanism 自动调整机制
@t$yg$Q?[ automatic adjustment system 自动调整系统
gP d , Automatic Clearing House 自动票据交换所
if\`M'3Xx automatic exchange rates accumulation system 自动化汇率累集系统
){,M v:#+T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w}$;2g0=a< automatic teller machine [ATM] 自动柜员机
V7gL*,3>= autopay 自动转帐
eUR+j?5 I available assets 可用资产
N;!!*3a9= available fiscal reserve 现存财政储备
8$iHd available profit 可用利润
|{ZdA r.; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x*T JYST average 平均；平均数；海损
-T+'3</T average basic salary 平均基本薪金
e!w2 _6?3 average consumer expenditure 平均消费开支；一般消费开支
;tA$
x!5] average cost 平均成本
7u :kR;wk average cost of land production 增辟土地平均成本
0xCe6{86 average daily turnover 平均每日成交额
tr/.pw6 average daily wage rate 平均每日工资率
.s41Tc5u average expenditure pattern 平均开支模式
1LvR,V< average growth rate 平均增长率
ZzR0k average net fixed assets 固定资产平均净值
).e}.Z6[i` average of relatives 相对价格平均数
<W7WlT average price 平均价格
unz~vG1T n average propensity to consume 平均消费倾向；一般消费倾向
.V_5q:tu average propensity to save 平均储蓄倾向；一般储蓄倾向
Z:x`][vg average rate 平均率
D88IU9V&n average revenue 平均收入；平均收益
r[7*1'. p average stock 平均库存；平均存货
,->5 sJ{U average yearly rent 平均年租
#NL'r99D/o avoidance of double taxation 避免双重课税
G6x 'Myg I avoidance of tax 避税
