A:
.Ty,_3+{#p A share Ａ股；甲类股份
@36S}5Oa abatement of tax 减税；减扣免税额
!J# .!}3 ABN AMRO Bank N.V. 荷兰银行
=R9*;6?N above-the-line expenditure 线上项目支出；经常预算支出
8-A|C<
" above-the-line receipt 线上项目收入；经常预算收入
SfDQ;1 ? ABSA Asia Limited 南非联合亚洲有限公司
V K4/82@5 absolute change 绝对数值变更
B)a@fmp"a absolute expenditure 实际开支
NV~vuC absolute guideline figure 绝对准则数字
_;G=G5r absolute interest 绝对权益
tp+=0k2i absolute order of discharge 绝对破产解除令
<IH*\q:7 absolute profit margin 绝对利润幅度
NhDA7z`b'J absolute value 实值；绝对值
4K,''7N3 absolutely vested interest 绝对既得权益
#WEq-0L absorbed cost 已吸收成本；已分摊成本
kI M
C~Z absorption 吸收；分摊；合并
x7gjG"V absorption rate 吸收率；摊配率；分摊率
ak2dn]]D ACB Finance Limited 亚洲商业财务有限公司
d
Uz<1^L acceptable form of reciprocity 合理的互惠条件
uGCtLA+sL acceptable rate 适当利率；适当汇率
]L(54q;W acceptance agreement 承兑协议
,wT g$ g-$ acceptance for honour 参加承兑
B/_6Ieb+ acceptor 承兑人；接受人；受票人
,>w}xWSYpG acceptor for honour 参加承兑人
pzSqbgfrQ accident insurance 意外保险
+ (=I8s/ Accident Insurance Association of Hong Kong 香港意外保险公会
%BICt @E accident insurance scheme 意外保险计划
^srs$
w] accident year basis 意外年度基准
1 PIzV:L\ accommodation 通融；贷款
'>]&r b09| accommodation bill 通融票据；空头票据
`]&*`9IK{ accommodation party 汇票代发人
uQ1jwYK`7 account balance 帐户余额；帐户结余
-$L(y@%X ^ account book 帐簿
X 7&U3v account collected in advance 预收款项
@ RX`> r{_ account current book 往来帐簿
|D(&w+( account of after-acquired property 事后取得的财产报告
*[
#*n n account of defaulter 拖欠帐目
^Y<M~K972 account payable 应付帐款
?%;B`2 nDR account payee only [A/C payee only] 只可转帐；存入收款人帐户
L5C 2ng> account receivable 应收帐款
w .l|G,%= account receivable report 应收帐款报表
o'^phlX account statement 结单；帐单；会计财务报表
Z"N(=B account title 帐户名称；会计科目
kxy]vH6m accountant's report 会计师报告
id4]|jb Accountant's Report Rules 会计师报告规则
qm} \?_ accounting and auditing procedure 会计与审计程序；会计与核数程序
5 % 'S Accounting Arrangements 《会计安排》
X#7}c5 ^Y accounting basis 会计基础
PvuAg(? accounting by Official Receiver 破产管理署署长呈交的帐目
*k [kV Accounting Circular 《会计通告》
19w_tS g accounting class 会计类别
c.-cpFk^L& accounting date 记帐日期；会计结算日期
.t :DvB accounting for money 款项核算
bN!u}Dn N Accounting Officer 会计主任
\
%_)_"Q accounting period 会计报告期；会计期
4JSZ0: O accounting policy 会计政策；会计方针
d/4ubf+$k accounting practice 会计惯例
)^(P@D.L accounting principle 会计准则
6d};|#} accounting record 会计记录
8.-S$^hj~6 accounting report 会计报告
nHVPMi> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j`hNZ % a Accounting Society of China 中国会计学会
? KF =W accounting statement 会计报表
; ,v.(Z ic accounting system 会计制度；会计系统
^f 6
{ 0 accounting transaction 会计事项；帐务交易
<L2GUX36# accounting treatment 会计处理
-O /T?H accounting year 会计年度
"W hwc accretion 增值；添加
9PCa*, accrual 应计项目；应累算数目
q
/:T1a7! accrual basis 应计制；权责发生制
>*{:l,LH accrual basis accounting 应计制会计；权责发生制会计
_r[r8M B accrue 应累算；应计
sU0Stg8&b accrued benefit 应累算利益
qkiJ H T accrued charges 应计费用
k_BSY=$e*D accrued cumulative preference share dividend 应累算的累积优先股股息
3 Mxz_~ accrued expenses 应累算费用
g@}6N.]# accrued interest payable 应付利息；应计未付利息
_ Q{T '; accrued interest receivable 应收利息；应计未收利息
W1;=J^<&1 accrued right 累算权益
C|9[Al accruing profit 应累算的利润
=!YP$hf Y accumulated fiscal reserve 累积财政储备
i<bxc accumulated profit 累积利润；滚存溢利
5U3qr*/ ;m accumulated reserve 累积储备
J+0/ :00( accumulation of surplus income 累积收益盈余
U(P :J e acquired assets 既得资产
Z$1.^H.D b acquisition 收购；购置；取得
I}rGx acquisition cost 购置成本
h&q=I.3O|? acquisition expenses 购置费用
7^&lbzVbm( acquisition of 100% interest 收购全部股权
wFp~ acquisition of control 取得控制权
` %l&zwj> acquisition of fixed assets 购置固定资产
f@h2;An$w acquisition of shell “买壳”
[ ' ?^>jfr acquisition price 收购价
gh'kUZG
a act of God 天灾
xSdN5RN acting partner 执事合伙人
LH,]vuXh active market 买卖活跃的市场；交投畅旺的市场；旺市
E`(5UF*> active partner 积极参与的合伙人
VZt;P%1;h active trading 交投活跃
\u{Jf'g actual circulation 实际流通
R
!Fx)xj actual cost 实际成本
G I&qwA actual expenditure 实际开支；实际支出
An/>0 5| actual income 实际入息；实际收入；实际收益
gj[z ka0_ actual market 现货市场
U{HyxZ|q< actual price 现货价；实际价格
WI0Q LR' actual profit 实际利润
*&h6*zP? actual quotation 实盘；实际价位；实际报价
nrI"k2oA@ actual year basis 按实际年度计算
+< GrRYbC actuals 实货
avmcGyL actuarial investigation 精算调查
]&' jP actuarial principle 精算原则
ZMP?'0h= actuarial report 精算师报告
mn(/E/ Actuarial Society of Hong Kong 香港精算学会
FLK"|*A actuarial valuation 精算师估值
?ISI[hoc actuary 精算师
4+-5,t7 ad referendum agreement 暂定协议；有待覆核的协定
v*smI7aH ad valorem duty 从价税；按值征税
y9=t; qH@| ad valorem duty system 从价税制
YfV"_G.ad| ad valorem fee 从价费
$^]
9 ad valorem tariff 从价关税
tN[ S t additional allowance 额外免税额
K<RmaXZ additional amount for unexpired risk 未过期风险的额外款额
qwL 0~I additional assessable profit 补加应评税利润
Nz3zsP$ additional assessment 补加评税
sWp{Y. additional commitment 额外承担
f%v Hx, additional commitment vote 额外承担拨款
l#tS.+B7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"L ^TT2 additional dependent parent allowance 供养父母额外免税额
0W;q!H[G additional provision 额外拨款
*iPs4Es- additional stamp duty 附加印花税
,: c :6Y^ additional tax 补加税罚款；补加税款
gkSGRshf Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-6AOK<kfI adjudged bankrupt 被裁定破产
9cl{hdP{ adjudicated bankrupt 裁定破产人
Z@<q/2).| adjudication fee 裁定费；评定印花税额手续费；评估契据费
}m9S(Wal adjudication of bankruptcy 裁定破产；宣告破产
[t {vYo adjudication of insolvency 裁定无力偿还债务
_e;N'DZ adjusted actual 经调整的实数；调整后的实数
O\LjtMF adjusted current assets 经调整的流动资产；调整后的流动资产
!1D%-=dWX adjusted figure 经调整的数字；调整后的数额
FAH[5VD r% adjusted liabilities 经调整的负债；调整后的负债
yW%&_s0 adjusted loss 经调整的亏损；调整后的亏损
>oVc5} 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
zC<'fT/rG adjusted profit 经调整的利润；调整后的利润
M|1eqR%x-? adjusted surplus 经调整的盈余额；调整后的盈余额
7^n,Ti g adjusted value 经调整的价值；调整后的价值
&*X3c h adjustment 调整；修订；理算〔保险〕
5}<.1ab3V adjustment centre 调剂中心
z\X60T adjustment lag 调整过程的时间差距；调整时差
H?rSP0. adjustment mechanism 调整机制
cZPbD;e: adjustment of loss 亏损调整
1-4 adjustment process 调整过程；调整程序
Q,O kO?uY adjustment range 调整幅度
ztRWIkI
q administered exchange rate 受管制汇率
=~,$V<+c
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%{N>c:2I$ administration expenses 行政费用
Rh!L'? C administration fee 手续费；行政费
L+v8E/W administration in bankruptcy 破产管理
xmCm3ekmpC administration order 遗产管理令
$ iX^p4v administrator 管理人；遗产管理人
U;x9 9Go: administrator of the estate 遗产管理人
Z )C:]}Ex admission of debt 债项承认书
zyIza @V( admission of proof 接纳债权证明
*=($r%) advance 放贷款项；垫付款项；预支款项；预付款项
~5- ~ q0Ge advance account 暂支帐目；预付款帐户
SS >:Sw advance compensation 预付补偿金
h <PYE]?l advance from shareholder 股东垫款
*O2^{ C advance pending reimbursement 预支以待日后付还
4U}.Skzq advanced economy 先进经济体系
cRs{=RGc advancement 预付；预付财产
c.|sW2/ advances warrant 垫款令
'e+-,CGdY\ advancing 贷出
{LR#(q$1 adverse balance 逆差
daaga}]d adverse exchange 逆汇
U)&H.^@r$ advertisement addressed to shareholders 在报章刊登的致股东通告
$M:4\E5( advice for collection 托收通知书
uYG #c(lc advice of drawing 提款通知书；汇票通知书
)_Z]=5Ds advice of payment 付款通知
BsoFQw4$9 Advisory Committee [Securities and Futures Commission]
+ TP bIRA 谘询委员会〔证券及期货事务监察委员会〕
>WGX|"!" Advisory Committee on Diversification 经济多元化谘询委员会
'US:Mr3 affidavit 誓章；遗产申报誓章
aRFi0 h
\ affidavit of no receipt 述明无收款的誓章
Y!K^ -Y} affiliate 联号；联营公司；附属公司
;g;,%jdCS affiliated company 附属公司；联号；联营公司
*Y| lO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
34&u]4=L) affordability 负担能力
V Z4nA G African Development Bank [AfDB] 非洲开发银行
*!-}lc^4 after-acquired property 事后取得的财产
fJSV)\e0 after-hours dealing 市后交易
fS;m+ D!j@ after-tax profit 税后盈利；税后利润；税后溢利
?^e*UJNM agency agreement 代理协议
e
B9m4 agency expenses 代理机构的开支
;j[q?^ b agency fee 代理费
7)ES!C Agency Law 《代理法》
X m_Ub>N5 agent 代理人；承销人
-u cz+{ agent of company 公司代理人
<MI$N l agent's fee 代理人费；经纪费
{,nd_3"Vq aggregate 总计；总数；总体数字
|THkS@B r aggregate amount 总款额；总额
%8bF QNd aggregate assets and liabilities 总体资产与负债
~FK+bF?% aggregate at constant price 按固定价格计算的总体数字
rRF+\cP?. aggregate demand 总需求
Z_eqM4{ aggregate gross position 总持仓量
Mt7X<?GZm aggregate limit 总限额
#R"9)vHp aggregate of salaries tax 合计薪俸税
0C4*F aggregate performance 总体表现；总体业绩
IdN%f]=/ aggregate supply 总体供应
":(Cpf0 aggregate surplus 总盈余
s5_ 1}KKCs aggregate total 整体总额
7; $ L&X aggregate value 总值；合计价值
;DT"S{"7 aggregated basis 合计基准
;&7qw69k aggregated net chargeable income 合计应课税入息实额
.{-iq( 3 aggregation 合并计算；合计；总和
+#i ,87 aggregation of incomes of husband and wife 夫妇入息合并计算
JsAb q aggregation of property 财产的总和
YQfZiz}Fv agio 差价；贴水
LiHXWi{s 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》
r`mzsO-' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3V8j>&
《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》
l:k E^ = 6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J\Oc]gi\L 《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》
L@^ !( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<9MQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n]6w)wE ( agreement for a settlement 授产协议
gvwCo Cbb agreement for assignment 转让协议
f6/\JVi) - agreement for sale 售卖协议；买卖协议
s525`Q; agreement for sale and purchase 买卖协议
Ed ?Yk* 4 agreement for the payment of interest 支付利息协议
|?pYJk rYO agreement for the repayment of money 还款协议
<7RkM agreement of reinsurance 再保险协议
\a~;8):q=i Agricultural Bank of China 中国农业银行
lN]X2 4t air passenger departure tax 飞机乘客离境税
+wPvQKVfI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FHnHhB [ airport tax 机场税
SbQ{ > alcohol duty 酒精税
n i 02N3R alienation 让与；让渡；转让
l zQ&)7 ` alimony 生活费；赡养费
f R{WS:Pv All Ordinaries Index [AOI] 所有普通股指数
":ws~Zep all risks 全险；综合险
=^".{h'- All Sales Record for Stock Market 《股票市场成交报告》
^HU=E@ Allied Capital Resources Limited 新联财务有限公司
sV Z}nq{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
# 8-P allocation letter 拨款信件
6=[ PJM allocation of fund 分配款项；预留款项
(t]R#2{ allocation of profit 利润分配；溢利分配
'
m# Ymp allocation warrant 拨款令
'&o>
%V allotment 分配；配股
]>]H:NEq allotment notice 股份配售通知；配股通知
;Vtpq3 allotment of shares 股份分配
`(w kqa allowable 可获宽免；免税的
%CfTqbB allowable business loss 可扣除的营业亏损
_tg3 %X] allowable expenses 可扣税的支出
k?@W/}Iv9 allowance 免税额；津贴；备抵；准备金
a}+ _Yo(Q allowance for debts 债项的免税额
aX%g+6t2 allowance for depreciation by wear and tear 耗损折旧免税额
: ;gwdZ allowance for funeral expenses 殡殓费的免税额
6`{)p&9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cR@} allowance for repairs and outgoings 修葺及支出方面的免税额
T J"{nB allowance to debtor 给债务人的津贴
:[$i~V alteration of capital 资本更改
*TMM:w|1 alternate trustee 候补受托人
@ t U>~y{E amalgamation 合并
[$ Xu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GQc%OQc\ ambit of charges 征税范围；收费范围
#7E&16Fk amended valuation 经修订的估值
H6+st`{ American Commodities Exchange 美国商品交易所
BRQ5 American Express Bank Limited 美国运通银行
)F9V=PJE American Stock Exchange 美国证券交易所
uma9yIk amortization 摊销
F\$}8,9 amount due from banks 存放银行同业的款项
C8%nBa / amount due from banks abroad 存放海外银行同业的款项
$F==n4) amount due from holding companies 控股公司欠款
s 13 d* amount due from local banks 存放本港银行同业的款项
rH9|JEz amount due to banks 银行同业的存款
,1 9" [:WN amount due to banks abroad 海外银行同业的存款
Q !$kUcky9 amount due to holding companies 控股公司存款
q?b)zeJ amount due to local banks 本港银行同业的存款
QH56tQq amount due to outport banks 外埠银行同业的存款
VE+p&0 amount for note issue 发行纸币的款额
ohG43&g~ amount of bond 担保契据的款额
zJym`NF amount of consideration 代价款额
?eZ"UGZg' amount of contribution 供款数额
boHm1hPKS amount of indebtedness 负债款额
{~
vPq amount of principal of the loan 贷款本金额
OTr!?xi amount of rates chargeable 应征差饷数额
085 ^!AZ amount of share capital 股本额
m~\m"zJ4 amount of sums assured 承保款额
Uu<sntyv amount of variation 变动幅度
Pp" )hFx amount of vote 拨款数额
Szob_IEq, amount payable 应付款额
RI ].LB_ amount receivable 应收款额
Tr+Y@]"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
os0"haOI9h analysis 分析
'G
By^hj? ancillary risk 附属风险
k1
t xY annual account 周年帐目；周年帐目报表；年度决算；年结
[_z2z6 annual accounting date 年结日期
S &g - annual allowance 每年免税额；年积金；年度津贴；年津
<
oG\)!O annual balance 年度余额
M DXQj5s^ annual disposable income 每年可动用收入
mm~o%1|WR annual estimates 周年预算
pLFL6\{g annual fee 年费
@;-Un/'C;7 annual general meeting 周年大会
b+fy&rk@- annual growth rate 年增率；每年增长率
S}oF7;'Ga annual long-term supplement 长期个案每年补助金
r_2VExk annual pensionable emolument 可供计算退休金的年薪
~ 8qFM annual report 年报
[ZpG+VAJ8 Annual Report on the Consumer Price Index 《消费物价指数年报》
a~+WL annual return 周年报表；周年申报表；每年报税表格
Xwqf Wd_ Annual Return Rules 《周年报表规则》
7qdl,z annual review of consumer prices 每年消费物价回顾
"gVH;<&] annual roll-forward basis 逐年延展方式
<Ucfd
G&Lp annual salary 年薪
uY#58?>'j annual statement 年度报表；年度决算表
b8xfV{3 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
nT6iS}h annuitant 年金受益人
"MKsSty annuity 年金
&ppZRdq] annuity contract 年金合约
Pn){xfqDl annuity on human life 人寿年金
0Nzv@g{3 antecedent debt 先前的债项
o ML
K!]a ante-dated cheque 倒填日期支票
D}C*8s bC} anticipated expenditure 预期开支
Le+8s LE`Y anticipated net profit 预期纯利
+]2~@=<@ anticipated revenue 预期收入
o]k]p NO anti-inflation measure 反通货膨胀措施
4 zvU"np anti-inflationary stance 反通货膨胀立场
F;l<>|vG apparent deficit 表面赤字
9n2%7dLQ* apparent financial solvency 表面偿债能力
L
~' N6 apparent partner 表面合伙人
st^N QL application for personal assessment 个人入息课税申请书
UVi/Be#| application of fund 资金应用
9(\ N+ application to release as liquidator and to destruct the books of accounts and documents
HG MH
g 申请免除清盘人职务及毁灭帐簿与文件
<. ]& FPJ appointed actuary 委任精算师
GoGgw]h>x appointed auditor 委任核数师；委任审计师
]$%4;o4O appointed trustee 委任的受托人
E8V\J appointer 委任人
FKTP0e7=9 apportioned pro rata 按比例分摊
}Z%{QJ$z apportionment 分配；分摊
Y V+d Uvz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s%re>)=| apportionment formula 分摊方程式
* " +cP! apportionment of estate duty 遗产税的分摊
Nd!=3W5? appraisal 估价；评估
;-w PXXR appreciable growth 可观增长
I>\?t 4t appreciable impact 显着影响
Tp.iRFFkP appreciable increase 可观增长
dQoMAsxzM appreciation 增值；升值
H_^u_ %:e
appreciation against other currencies 相对其他货币升值
J;9QDrl` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`9NnL.w! appreciation tax 增值税
I ywx1ac appropriation 拨款；拨用；拨付
GOgT(.5 appropriation account 拨款帐目
PW\FcT Appropriation Bill 拨款法案
V)?g4M3} appropriation-in-aid system 补助拨款办法
lAt1Mq} ?P approved assets 核准资产
Ny<G2! W approved basket stock 认可一篮子证券
H%jIjf approved budget 核准预算
`Y$5g~3. approved charitable donation 认可慈善捐款
$6+P&"8 approved charitable institution 认可慈善机构
-s84/E4Y* approved currency 核准货币；认可货币
/ 1@m#ZxA: approved estimates 核准预算
?a_q!,8: approved estimates of expenditure 核准开支预算
DFH6.0UW approved overseas insurer 核准海外保险人
!!pi\J?sk approved overseas trust company 核准海外信托公司
gDBQ\vM8 approved pooled investment fund 核准汇集投资基金
nf^k3QS\ approved provident fund scheme 认可公积金计划
t| ,E x 7 approved provision 核准拨款
e;Z`& approved redeemable share 核准可赎回股份
qOanu approved regional stock 认可地区性证券
{;~i q approved retirement scheme 认可退休金计划
(M?Q9\X approved subordinated loan 核准附属贷款
_
q1|\E%`h arbitrage 套戥；套汇；套利
\d`Sz
* arbitrageur 套戥者；套汇者
=1?y S3 arbitrary amount 临时款项
'.v^seU arrangement 措施；安排；协定
#.xTAvD arrears 欠款
Q";eyYdOL arrears of pay 欠付薪酬
b ,sc arrears of revenue 逾期未收税款；逾期未收的帐项
)x s, articles of association 组织章程；组织细则；组织章程细则
nlnJJM&J $ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
M- A}(r +J ascertainment of profit 确定利润
55en
D "Asia Clear" “亚洲结算系统”
=&xoyF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<08 V- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Kt0Tuj@CY Asian Development Fund [ADF] 亚洲发展基金
S, >n'r[ Asian dollar bond 亚洲美元债券
LxDhthZi_ Asian dollar market 亚洲美元市场
N* -Z Jv Asian dollar rate 亚洲美元利率
Bbp9Q,4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bS"M* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1W7BN ~p14 asked price 沽盘；喊价；索价；卖方报价
o\gQYi assessable income 应评税入息
i)DXb assessable loss 应评税亏损
SHh(ujz, assessable profit 应评税利润
X"GQ^]$O assessable value 应评税值
Hvk?(\x assessed profit 估定利润
v%Xe)D assessed value 经评估价值
w\4m -Z{ assessment 评税；评定；估价；评税单
!X_~|5. assessment number 评税编号；估价编号
e@By@r&nql assessment of additional tax 补加税评税
% j; cXN assessment of performance 业绩评估；实绩评价
G-<~I #k Assessor 评税主任
U]$3NIe asset price bubbles 资产价格泡沫
boon =;{p asset-backed securities 具资产保证的证券
PTqS L] assets accretion 资产增值
TR20{8" assets and liabilities 资产与负债
<ZdNPcT<s assets betterment statement 资产递增表；资产改进表
K>eG5tt assets lending 实物放款；有抵押贷款
1=.?KAXR assets of the company passing on the death 死者去世时转移的公司资产
O,v$'r W assets pledged as security for liabilities 用作负债抵押的资产
*5)!y
d assets portfolio 资产投资组合
>$F]Ss)$ assets price 资产价格
]vErF=[U, assets quality 资产质素
R kM! BcB assets realization 资产变现
b>WT- .b0 assets refinancing arrangement 资产再集资安排
) P])0Y- assets securitization 资产证券化
{D#`+uw assets situated outside Hong Kong 在香港以外地方的资产
xx8na8 assets stripping 削减资产；拆卖资产
V|`|CVFo] assets value 资产值
YJ$
=`lIM assignee 承让人
kRPg^Fw"Vw assignment 转让；转让书；转让契
>AJ|F) assignment of interest 权益转让
[l:.Q?? )| assignment of letters patent and trade mark 专利证书及商标转让
s,x]zG" assignment of property 物业转让；物业转让书
eW%jDsC assignment right 转让权
RdHR[Usm assignor 转让人
`Mg
"!n ` associate 有联系的人；有关连人士；相联者；合伙人；联系人
eo[^i j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7m:, -xp associate member 附属会员
i/z7a%$ associated body corporate 相联法人团体
}XU- J An associated company 相联公司；联属公司
UJ:B:hh'' associated corporation 相联法团
j C? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(0 S7 公认会计师公会〔英国〕
l<?wB|1' Association of Futures Exchange Brokers 香港期货经纪协会
N BX/V^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*Yw6UCO association of underwriters 承保人组织
R#M).2:: assumption of control 接管
wxxC&! assurance 担保；保险；转易；转易书
F^-4Pyq@ assurance of interest 权益的转易
@dNbL}qQ at 19XX price 按一九ＸＸ年价格计算
<5%We(3 at a discount 按赔价计算；按贴水价格计算；打折扣
Q{6 0^v g at a premium 按溢价计算；按升水价格计算
7 j8_O@_ at call 通知付款；按通知
;q2T*4NN at constant market price 按固定市价计算
6~L pBlb at constant price 按固定价格计算
Ok!{2$P8U9 at cost 按成本计算
&@+; ]t at current market price 按当时市价计算；按现时市价计算
rv: O|wZ at current price 按当时价格计算；按现时价格计算
"5K : "m at factor cost 按要素成本计算；按生产要素成本计算
^da-R;o] at money-of-the-day price 按付款当日价格计算
(n\
cs$ at or better 按指定或较佳价位〔买卖指令〕
";]m]PRAam at par 按面值计算；平价
QTH yH at sight 见票即付
?%(*bRV - at the close 按收市盘
Pl4d(2
7 at the opening 按开市盘
6s;x@g] attestation 见证；见证条款
|(5=4j] at-the-money option 平价期权
z?xd\x attorney 受权人；受托代表人
|1o]d$3m attornment 新拥有人承认书
"/5b3^a attributable profit 可归属利润
2Z~o frj attributable share value 可归属股份价值
6 %-2G@6d Auckland Stock Exchange 奥克兰证券交易所
,")7uMZaF\ auction 拍卖
C'ZU .Y
auctioneer 拍卖商
{YFru6$ audit 审计；核数
||f 4f3R' Audit Commission 审计署
4.TG&IQ
nN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\N30SG ?o 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〕
?AE%N.rnsi audit review 帐目审查
x&
S >Mr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{$^|^n5j audited account 审计帐目；经审计的帐目
v]v f(]"" audited annual account 经审计的周年帐目
3-'|hb audited balance sheet 经审计的资产负债表
CfU )+20 auditor 核数师；核数主任；审计师
}O/Nn0, auditor's certificate 核数师证明书；审计师证明书
aH_&=/-Tz
auditor's report 核数师报告；审计师报告
Dp8(L ]6 Aussie bond 澳元债券
S( pfd2^ austerity budget 紧缩预算
F+G Q l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<S
qbj; Australia All Ordinaries Index 澳洲所有普通股票指数
b~}}{fm&f Australian Dollar [AUD] 澳元
s6I]H Australian Options Market 澳大利亚期权市场
<OUApp H Australian Securities Commission 澳洲证券事务监察委员会
c1i7Rc{q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(c"!0v Australian Stock Exchange 澳大利亚证券交易所
IF=rD- x Austrian Schilling [ATS] 奥地利先令
N@g+51ye authentication 认证；鉴证
'5%D Kz authority to purchase 委托购买证；委购书
-nW-I\d% authorization 认可；核准；授权；授权书
i! NGX authorization by direction 指示授权
@cON"( authorization by instruction 指令授权
\xt! b^d0 authorization by warrant 令状授权
+] #>6/2q authorization of unit trust 单位信托的认可
V4 7 Fp authorized agent 指定代理人
@azS)4L authorized capital 法定资本
WKG=d]5 authorized clerk 出市员
,3 wo authorized dealer 认可交易商
Vr'Z5F*@ authorized financial institution 认可财务机构
,Gfnf%H\8> authorized fund 认可基金
p:
o*= authorized fund house 获授权的基金公司；认可基金公司
;(V=disU/ authorized institution 认可机构
tc[PJH&P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k(MQ:9'| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m +gVGK
authorized insurer 获授权保险人；获认可承保人
aUnm9 u r authorized investment 特准投资项目
&IcDU r]L authorized person 获授权人
-Je+7#P1 authorized representative 获授权代表
rP'oU V_ authorized share capital 法定股本
=xgW$c/yB automated quotation system 自动报价系统
I
?1E}bv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o}T]f(>} 自动交易系统〔香港期货交易所有限公司〕
IAfYlS#<yD automatic adjustment mechanism 自动调整机制
, Le _PJY) automatic adjustment system 自动调整系统
n}l Z Automatic Clearing House 自动票据交换所
HBt?cA ' automatic exchange rates accumulation system 自动化汇率累集系统
&5B+8> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z"n]y4h automatic teller machine [ATM] 自动柜员机
C oaqi`v4T autopay 自动转帐
2dC)%]aLme available assets 可用资产
|k8;[+ available fiscal reserve 现存财政储备
?mV[TM{p available profit 可用利润
|A2.W8`o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^C(AMT average 平均；平均数；海损
_7 Z$" average basic salary 平均基本薪金
t[<=QK average consumer expenditure 平均消费开支；一般消费开支
oR+Fn}mG average cost 平均成本
txi
m|) average cost of land production 增辟土地平均成本
! 54%}x)3 average daily turnover 平均每日成交额
HjK|9 average daily wage rate 平均每日工资率
^3e l-dZ average expenditure pattern 平均开支模式
O&}0 7( average growth rate 平均增长率
As "'KR average net fixed assets 固定资产平均净值
+/ #J]v- average of relatives 相对价格平均数
62W3W1: W average price 平均价格
n1H*][CK average propensity to consume 平均消费倾向；一般消费倾向
l B-Njr average propensity to save 平均储蓄倾向；一般储蓄倾向
})J]D~!p average rate 平均率
wtZe\ h average revenue 平均收入；平均收益
F*a+&% Q average stock 平均库存；平均存货
U*-%V$3+w5 average yearly rent 平均年租
kr3ZqMfeI avoidance of double taxation 避免双重课税
l!oU9 avoidance of tax 避税
