A:
A? r^V2+j A share Ａ股；甲类股份
?A&%Cwj abatement of tax 减税；减扣免税额
_C$X04bU3V ABN AMRO Bank N.V. 荷兰银行
G,|KL" H6 above-the-line expenditure 线上项目支出；经常预算支出
CdL .?^ above-the-line receipt 线上项目收入；经常预算收入
ot }6D ABSA Asia Limited 南非联合亚洲有限公司
#1gO?N(<= absolute change 绝对数值变更
03_pwB)^ absolute expenditure 实际开支
mf9hFy* <4 absolute guideline figure 绝对准则数字
Mg\TH./Y: absolute interest 绝对权益
*V DVC0R absolute order of discharge 绝对破产解除令
lE'wfUb absolute profit margin 绝对利润幅度
V&iS~V 0. absolute value 实值；绝对值
wDKELQ(y H absolutely vested interest 绝对既得权益
>vAN(3Idu absorbed cost 已吸收成本；已分摊成本
0X>T+A[E absorption 吸收；分摊；合并
u Y]0dyI absorption rate 吸收率；摊配率；分摊率
|'$ l7 ACB Finance Limited 亚洲商业财务有限公司
?oKL &I@ acceptable form of reciprocity 合理的互惠条件
R5kH0{zM acceptable rate 适当利率；适当汇率
2M&$Wu u.q acceptance agreement 承兑协议
95L y Yg acceptance for honour 参加承兑
\0&SI1Yp acceptor 承兑人；接受人；受票人
?4[NNL acceptor for honour 参加承兑人
RB;BQoGX accident insurance 意外保险
\=fh-c (J, Accident Insurance Association of Hong Kong 香港意外保险公会
q:]Q% I C^ accident insurance scheme 意外保险计划
O aaH$B accident year basis 意外年度基准
D5L{T+}Oi% accommodation 通融；贷款
i*CnoQH accommodation bill 通融票据；空头票据
5\'AD^{ accommodation party 汇票代发人
l!@ 1u^v2 account balance 帐户余额；帐户结余
(O0byu} account book 帐簿
E}YI WTX account collected in advance 预收款项
9!#EwPD$# account current book 往来帐簿
gr+Pl>C{ account of after-acquired property 事后取得的财产报告
M*`hD d S account of defaulter 拖欠帐目
6 64q~_@B1 account payable 应付帐款
7n&yv9" account payee only [A/C payee only] 只可转帐；存入收款人帐户
p+ Lv=e)0u account receivable 应收帐款
2*'c iH37 account receivable report 应收帐款报表
]0-< > account statement 结单；帐单；会计财务报表
vQHpf>o account title 帐户名称；会计科目
{SdO9Yy?@7 accountant's report 会计师报告
FmD +8= Accountant's Report Rules 会计师报告规则
VB"(9O] accounting and auditing procedure 会计与审计程序；会计与核数程序
5v|EAjB6o Accounting Arrangements 《会计安排》
=
F<:}Tx)C accounting basis 会计基础
taDQ65 accounting by Official Receiver 破产管理署署长呈交的帐目
gDC2
>nV Accounting Circular 《会计通告》
L!y" d!6C accounting class 会计类别
GTAf accounting date 记帐日期；会计结算日期
(a#pvEY accounting for money 款项核算
0Oap 39 Accounting Officer 会计主任
6t m \L accounting period 会计报告期；会计期
O{ q &]~, accounting policy 会计政策；会计方针
vRr9%z x accounting practice 会计惯例
V 3uXan_ accounting principle 会计准则
B^q<2S; accounting record 会计记录
Z@M6!;y# accounting report 会计报告
\fi}Q\|C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<5IQc[3]aP Accounting Society of China 中国会计学会
(Ilsk{aB;A accounting statement 会计报表
0*yJ % accounting system 会计制度；会计系统
[h-norB(( accounting transaction 会计事项；帐务交易
kEP<[K accounting treatment 会计处理
niWx^gKb$ accounting year 会计年度
Pm?B
9S accretion 增值；添加
T*+A.G@L" accrual 应计项目；应累算数目
eY}V9*.v accrual basis 应计制；权责发生制
wS$46M< accrual basis accounting 应计制会计；权责发生制会计
u"Fjw F? accrue 应累算；应计
"b%FmM accrued benefit 应累算利益
0( //D;j accrued charges 应计费用
WeVi] n accrued cumulative preference share dividend 应累算的累积优先股股息
39 D } accrued expenses 应累算费用
4ZI_pf accrued interest payable 应付利息；应计未付利息
Oy$<QXj/ accrued interest receivable 应收利息；应计未收利息
S(t{&+Wc accrued right 累算权益
CDCC1B G" accruing profit 应累算的利润
2f.. sNz accumulated fiscal reserve 累积财政储备
9XO yj5 accumulated profit 累积利润；滚存溢利
{Hk/1KG> accumulated reserve 累积储备
%VJW@S>j/ accumulation of surplus income 累积收益盈余
sfI N)jh acquired assets 既得资产
.
\F7tc 8? acquisition 收购；购置；取得
'9q6 aM/& acquisition cost 购置成本
[cpNiw4e acquisition expenses 购置费用
} 0{ B acquisition of 100% interest 收购全部股权
~g dd cTp acquisition of control 取得控制权
'n4u-pM(nB acquisition of fixed assets 购置固定资产
I 7G,`h+H acquisition of shell “买壳”
xZ+]QDKC acquisition price 收购价
@O/,a7Tt act of God 天灾
T|bZ9_?+2 acting partner 执事合伙人
\_U* t! active market 买卖活跃的市场；交投畅旺的市场；旺市
&t_h'JX& active partner 积极参与的合伙人
<[h z?:G"$ active trading 交投活跃
o^GC=Aca` actual circulation 实际流通
1JeJxzv>C actual cost 实际成本
PA oX$q actual expenditure 实际开支；实际支出
# ZTLrq5b actual income 实际入息；实际收入；实际收益
o0`q#>7!_b actual market 现货市场
j04/[V) actual price 现货价；实际价格
x+:zq<0| actual profit 实际利润
Kv?;cu! actual quotation 实盘；实际价位；实际报价
#U@| J}a actual year basis 按实际年度计算
784;]wdy\ actuals 实货
R Gp'b actuarial investigation 精算调查
2 ~-( A actuarial principle 精算原则
n(R_#,Hs actuarial report 精算师报告
sF ElD
]| Actuarial Society of Hong Kong 香港精算学会
m&Sp1=*Ejy actuarial valuation 精算师估值
@q)E=G1<o0 actuary 精算师
JIV8q HC ad referendum agreement 暂定协议；有待覆核的协定
XKSX#cia ad valorem duty 从价税；按值征税
q%S8\bt ad valorem duty system 从价税制
!<r8~ A3!( ad valorem fee 从价费
[H^ X"D ad valorem tariff 从价关税
_}ele+ additional allowance 额外免税额
{D, RU8& additional amount for unexpired risk 未过期风险的额外款额
V(..8}LlD additional assessable profit 补加应评税利润
E}$V2ha0zu additional assessment 补加评税
Z,aGtJ.a'9 additional commitment 额外承担
%U?)?iZdL additional commitment vote 额外承担拨款
oMc1:=EG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
40.AM1Z0f additional dependent parent allowance 供养父母额外免税额
hdg<bZk: additional provision 额外拨款
v[L[A3`"/ additional stamp duty 附加印花税
P) 1 EA; additional tax 补加税罚款；补加税款
?Ib} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b:Dg}
adjudged bankrupt 被裁定破产
/ O )6iJ adjudicated bankrupt 裁定破产人
>{XScxaB` adjudication fee 裁定费；评定印花税额手续费；评估契据费
!Uy >eji} adjudication of bankruptcy 裁定破产；宣告破产
e1 ^l.>2d6 adjudication of insolvency 裁定无力偿还债务
uV77E*+7\ adjusted actual 经调整的实数；调整后的实数
+c?ie4 adjusted current assets 经调整的流动资产；调整后的流动资产
7K :FeW'N adjusted figure 经调整的数字；调整后的数额
-tyaE adjusted liabilities 经调整的负债；调整后的负债
r* Z_+a8 adjusted loss 经调整的亏损；调整后的亏损
? s4oDi| : 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
(8x
gn adjusted profit 经调整的利润；调整后的利润
5hz_P+Q adjusted surplus 经调整的盈余额；调整后的盈余额
@p]UvqtB@ adjusted value 经调整的价值；调整后的价值
8\_*1h40s adjustment 调整；修订；理算〔保险〕
qTy v.#{y adjustment centre 调剂中心
K PggDKS adjustment lag 调整过程的时间差距；调整时差
JqEb;NiP)5 adjustment mechanism 调整机制
:8]6#c6`74 adjustment of loss 亏损调整
e=J*Esc@k adjustment process 调整过程；调整程序
sam[ s4@eQ adjustment range 调整幅度
F*\4l;NJ administered exchange rate 受管制汇率
[*HiI = Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j@t{@Ke administration expenses 行政费用
|j#
^@R administration fee 手续费；行政费
ccMd/ administration in bankruptcy 破产管理
: rmauKR administration order 遗产管理令
4 (|yD; administrator 管理人；遗产管理人
iNLDl~uU administrator of the estate 遗产管理人
pVz*ZQ[] admission of debt 债项承认书
PWG;&ma admission of proof 接纳债权证明
7LdzZS0 OM advance 放贷款项；垫付款项；预支款项；预付款项
H:MU Nc8i advance account 暂支帐目；预付款帐户
yHOqzq56 advance compensation 预付补偿金
-TZ^ ~s advance from shareholder 股东垫款
"XB4yExy advance pending reimbursement 预支以待日后付还
w%2ziwgh advanced economy 先进经济体系
d?}hCo=/Xq advancement 预付；预付财产
#ovM(Mld advances warrant 垫款令
xVTo 4-[p advancing 贷出
2Fq=jOA)z$ adverse balance 逆差
A^L?_\e6 adverse exchange 逆汇
uMpl#N p advertisement addressed to shareholders 在报章刊登的致股东通告
ay-9c2E advice for collection 托收通知书
>~wu3q advice of drawing 提款通知书；汇票通知书
-(
Kh.h advice of payment 付款通知
KBj@V6Q Advisory Committee [Securities and Futures Commission]
y#e ?iE@ 谘询委员会〔证券及期货事务监察委员会〕
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I Advisory Committee on Diversification 经济多元化谘询委员会
2P z 5f affidavit 誓章；遗产申报誓章
D6:DrA: affidavit of no receipt 述明无收款的誓章
kQ[Jo%YT?E affiliate 联号；联营公司；附属公司
2-7Z(7G{ F affiliated company 附属公司；联号；联营公司
mtX31 M4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Gw`/.0 affordability 负担能力
c_DaNEfaY African Development Bank [AfDB] 非洲开发银行
i'iO H|s after-acquired property 事后取得的财产
g-|Kyhr?= after-hours dealing 市后交易
Z9f/-|r5 after-tax profit 税后盈利；税后利润；税后溢利
<M30 5BH agency agreement 代理协议
"$P'Wv agency expenses 代理机构的开支
pJ6Jx( agency fee 代理费
Rdj8 *f Agency Law 《代理法》
)r#,M L agent 代理人；承销人
hpas'H>J agent of company 公司代理人
J@gm@ jLc agent's fee 代理人费；经纪费
K4Y' B
o4 aggregate 总计；总数；总体数字
$E @ouX? aggregate amount 总款额；总额
jJ<;2e~OW aggregate assets and liabilities 总体资产与负债
(gD Q\t@3- aggregate at constant price 按固定价格计算的总体数字
;t~*F#p(! aggregate demand 总需求
[9J:bD aggregate gross position 总持仓量
r;'i<t{P aggregate limit 总限额
6"%@ L{UQ aggregate of salaries tax 合计薪俸税
Z, SY
N?@ aggregate performance 总体表现；总体业绩
(H2ylMpQt aggregate supply 总体供应
GI?PGAT aggregate surplus 总盈余
Eo Ko
aggregate total 整体总额
LS{bg.e aggregate value 总值；合计价值
0W_mCV aggregated basis 合计基准
X*)?LxTj aggregated net chargeable income 合计应课税入息实额
$8Ig&k|~8 aggregation 合并计算；合计；总和
d~sJ=) aggregation of incomes of husband and wife 夫妇入息合并计算
M6&~LI.We= aggregation of property 财产的总和
T:6K?$y? agio 差价；贴水
`ReGnT[ 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》
9p4%8WhJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
},v&r kwR 《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》
]d^ k4 d Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V&g)m.d:n 《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》
G LoiH#R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{wHvE4F2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2+o! o agreement for a settlement 授产协议
^glX1 ) agreement for assignment 转让协议
{N "*olx agreement for sale 售卖协议；买卖协议
7MoR9,( agreement for sale and purchase 买卖协议
z>7=k`x`: agreement for the payment of interest 支付利息协议
}'v{ dK agreement for the repayment of money 还款协议
% uj[ ` agreement of reinsurance 再保险协议
.(JE-upJ" Agricultural Bank of China 中国农业银行
hRa\1Jt>a air passenger departure tax 飞机乘客离境税
*^uGvJXF Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:Jm!=U%'Z airport tax 机场税
3Fgz)*Gu] alcohol duty 酒精税
)U]:9) alienation 让与；让渡；转让
qg|Ox*_od" alimony 生活费；赡养费
[A|(A$jl All Ordinaries Index [AOI] 所有普通股指数
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j! all risks 全险；综合险
O/(3 87= U All Sales Record for Stock Market 《股票市场成交报告》
Shs')Zs bv Allied Capital Resources Limited 新联财务有限公司
\zBd<H4S: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ftxTX3X allocation letter 拨款信件
z}iSq$ allocation of fund 分配款项；预留款项
lx`q * &E allocation of profit 利润分配；溢利分配
7:z>+AM[r allocation warrant 拨款令
' 4,y allotment 分配；配股
hN[X 1* allotment notice 股份配售通知；配股通知
*B %y`cj| allotment of shares 股份分配
zf`5>h| allowable 可获宽免；免税的
- Sx0qi'% allowable business loss 可扣除的营业亏损
aXX,Zu^ allowable expenses 可扣税的支出
4{Q$!O> allowance 免税额；津贴；备抵；准备金
U7jhV,gO4 allowance for debts 债项的免税额
kp'b>&9r allowance for depreciation by wear and tear 耗损折旧免税额
J9NsHr :A[ allowance for funeral expenses 殡殓费的免税额
' J2ewW5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o1Ne +J t allowance for repairs and outgoings 修葺及支出方面的免税额
=[ s 8q2V allowance to debtor 给债务人的津贴
@5 1z-T alteration of capital 资本更改
l +|1G alternate trustee 候补受托人
cW=Qh-`jU; amalgamation 合并
FMoJ"6Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ih(:HFRMq6 ambit of charges 征税范围；收费范围
$|rCrak; amended valuation 经修订的估值
={\![{L American Commodities Exchange 美国商品交易所
DE5d]3B American Express Bank Limited 美国运通银行
z'?SRK5+ American Stock Exchange 美国证券交易所
kea e.6[ amortization 摊销
?Y%}(3y amount due from banks 存放银行同业的款项
w8G 7Jy amount due from banks abroad 存放海外银行同业的款项
LFl2uV" amount due from holding companies 控股公司欠款
BQ).`f";d amount due from local banks 存放本港银行同业的款项
:s U!PF[< amount due to banks 银行同业的存款
d:A\<F amount due to banks abroad 海外银行同业的存款
^g}L`9fL amount due to holding companies 控股公司存款
rFf :A-#l amount due to local banks 本港银行同业的存款
hJecCOA)' amount due to outport banks 外埠银行同业的存款
>9 q]> fJ amount for note issue 发行纸币的款额
G!n l'5|y amount of bond 担保契据的款额
n/xXQ7y amount of consideration 代价款额
,;9ak-$8p amount of contribution 供款数额
4s[`yV
amount of indebtedness 负债款额
\)FeuLGL9 amount of principal of the loan 贷款本金额
>Dk1axZ!>/ amount of rates chargeable 应征差饷数额
f KFnCng amount of share capital 股本额
ixIh
T amount of sums assured 承保款额
)ZQHa7V amount of variation 变动幅度
O'"YJ, amount of vote 拨款数额
Ii|uGxEc amount payable 应付款额
?$UH9T9) amount receivable 应收款额
S 4;wa6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+G<}JJ'V analysis 分析
>?^~s(t ancillary risk 附属风险
u
wH)$Pl annual account 周年帐目；周年帐目报表；年度决算；年结
>Kz_My9 annual accounting date 年结日期
-FQC9~rR;g annual allowance 每年免税额；年积金；年度津贴；年津
yb[{aL^4% annual balance 年度余额
S Cgyp( annual disposable income 每年可动用收入
_2NN 1/F5 annual estimates 周年预算
,.~
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d^ 2u}^kG annual general meeting 周年大会
s>LA3kT annual growth rate 年增率；每年增长率
uCY (:;[< annual long-term supplement 长期个案每年补助金
F~tm`n8Z annual pensionable emolument 可供计算退休金的年薪
E%-Pyg* annual report 年报
3ye K@ >C Annual Report on the Consumer Price Index 《消费物价指数年报》
R1I I k annual return 周年报表；周年申报表；每年报税表格
2b; rr Annual Return Rules 《周年报表规则》
CW.&Y?>Tv annual review of consumer prices 每年消费物价回顾
,Y`'myL8W annual roll-forward basis 逐年延展方式
x eJ9H~^ annual salary 年薪
! x`;>0 annual statement 年度报表；年度决算表
,O$Z,J4VL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
);0<Odw%. annuitant 年金受益人
=6.8bZT\ annuity 年金
qlz( W annuity contract 年金合约
<FCj)CP% annuity on human life 人寿年金
NY WG#4D antecedent debt 先前的债项
kA?X^nj@ ante-dated cheque 倒填日期支票
u)<Ysx8G anticipated expenditure 预期开支
!Sh^LYqn anticipated net profit 预期纯利
kqj;l\N anticipated revenue 预期收入
< 8}KEe4 anti-inflation measure 反通货膨胀措施
k)?,xY\AV anti-inflationary stance 反通货膨胀立场
<9Lv4`]GU5 apparent deficit 表面赤字
bRx2
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apparent financial solvency 表面偿债能力
?| D$#{^ apparent partner 表面合伙人
\pj Rv application for personal assessment 个人入息课税申请书
Fg_?!zR>6 application of fund 资金应用
9V|E1-")E application to release as liquidator and to destruct the books of accounts and documents
1~["{u 申请免除清盘人职务及毁灭帐簿与文件
|
\ s 2 appointed actuary 委任精算师
&p/S>qKu# appointed auditor 委任核数师；委任审计师
clh3 appointed trustee 委任的受托人
SQ1M4:hP appointer 委任人
kWz uz# apportioned pro rata 按比例分摊
j lYD~) apportionment 分配；分摊
FZ [@])B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X=rc3~}f apportionment formula 分摊方程式
[5>S-Z apportionment of estate duty 遗产税的分摊
\[Sm2/9v appraisal 估价；评估
s`$NW^'] appreciable growth 可观增长
CQ @#::'F1 appreciable impact 显着影响
vGx?m@ appreciable increase 可观增长
#G'S
ve? appreciation 增值；升值
BSx j~pun appreciation against other currencies 相对其他货币升值
AyQS4A.s[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w 8eG; appreciation tax 增值税
w$w>N(e appropriation 拨款；拨用；拨付
Tns?m Q appropriation account 拨款帐目
@rnp- +kq Appropriation Bill 拨款法案
jxR F" GD appropriation-in-aid system 补助拨款办法
8@E gy%_ approved assets 核准资产
/#S4espE approved basket stock 认可一篮子证券
:z0s*,QH approved budget 核准预算
LydbP17K} approved charitable donation 认可慈善捐款
ek<PISlci approved charitable institution 认可慈善机构
hQgk.$g approved currency 核准货币；认可货币
ib5;f0Qa approved estimates 核准预算
oV0LJ% approved estimates of expenditure 核准开支预算
ga4/, approved overseas insurer 核准海外保险人
OaD
Alrm approved overseas trust company 核准海外信托公司
#6Efev approved pooled investment fund 核准汇集投资基金
_ n-VgP Rn approved provident fund scheme 认可公积金计划
3q~":bpAp approved provision 核准拨款
W0+gfg approved redeemable share 核准可赎回股份
37j\D1Y approved regional stock 认可地区性证券
eT7!a']x approved retirement scheme 认可退休金计划
"D
ts* approved subordinated loan 核准附属贷款
dWzDSlP& arbitrage 套戥；套汇；套利
t,--V|7- arbitrageur 套戥者；套汇者
jMm_A#V>p arbitrary amount 临时款项
c,v^A+s Zu arrangement 措施；安排；协定
]jVIpG M arrears 欠款
KKx&UKjV arrears of pay 欠付薪酬
SR&(HH$ arrears of revenue 逾期未收税款；逾期未收的帐项
#~bU}[{ articles of association 组织章程；组织细则；组织章程细则
Zu2m%=J` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9IS1.3 ascertainment of profit 确定利润
l _kg3e4 "Asia Clear" “亚洲结算系统”
u4b3bH9U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"e1{V8
4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hj^G} 4 Asian Development Fund [ADF] 亚洲发展基金
E5 ,%J Asian dollar bond 亚洲美元债券
s)=!2A Y Asian dollar market 亚洲美元市场
VfL]O 8P> Asian dollar rate 亚洲美元利率
c]AKeq ] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mhHA!:Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N>&{Wl'y \ asked price 沽盘；喊价；索价；卖方报价
P. [6s$J assessable income 应评税入息
?V&Ld$db assessable loss 应评税亏损
F]K$u <U assessable profit 应评税利润
htUy2v#V assessable value 应评税值
SeRK7Q&_ assessed profit 估定利润
,_"7|z wb assessed value 经评估价值
~6@ c]: assessment 评税；评定；估价；评税单
D-TNFYYy2 assessment number 评税编号；估价编号
1=9qAp;?o assessment of additional tax 补加税评税
8!`7- assessment of performance 业绩评估；实绩评价
'Yaf\Hp Assessor 评税主任
&X#x9|=&O asset price bubbles 资产价格泡沫
%KJ"rvi4K asset-backed securities 具资产保证的证券
N3XVT{ yo assets accretion 资产增值
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O$LX assets and liabilities 资产与负债
GsP@ B' assets betterment statement 资产递增表；资产改进表
}AMYU>YE= assets lending 实物放款；有抵押贷款
%8Z|/LGg assets of the company passing on the death 死者去世时转移的公司资产
Pqr Ou assets pledged as security for liabilities 用作负债抵押的资产
7' :5
assets portfolio 资产投资组合
(]zl$*k assets price 资产价格
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" SB1 assets quality 资产质素
CI~hm L0 assets realization 资产变现
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]BV= assets refinancing arrangement 资产再集资安排
/ctaAQDUh\ assets securitization 资产证券化
A :8FJ 3' assets situated outside Hong Kong 在香港以外地方的资产
d+YVyw.z assets stripping 削减资产；拆卖资产
Q8}TNJsU assets value 资产值
\jF" nl assignee 承让人
vc> ^.#7
assignment 转让；转让书；转让契
??$i * assignment of interest 权益转让
BRo
R"#' assignment of letters patent and trade mark 专利证书及商标转让
eLDL "L assignment of property 物业转让；物业转让书
J[&
7,} assignment right 转让权
N8DiEB3~ assignor 转让人
{Gk} 3 u/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
uNPD~TYN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$ +!}Vtb associate member 附属会员
&;NNU T>Q associated body corporate 相联法人团体
d!}jdt5% associated company 相联公司；联属公司
xVHQ[I% associated corporation 相联法团
&dZ.+#8r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y]E)2:B[d 公认会计师公会〔英国〕
UijuJ(Tle Association of Futures Exchange Brokers 香港期货经纪协会
!~|"LA!jn Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ySr091Q association of underwriters 承保人组织
yO$r'9?,* assumption of control 接管
VuO) assurance 担保；保险；转易；转易书
HonAK assurance of interest 权益的转易
Sq?6R}q% at 19XX price 按一九ＸＸ年价格计算
>n$E e J at a discount 按赔价计算；按贴水价格计算；打折扣
IxEQh)J X at a premium 按溢价计算；按升水价格计算
k"DQbUy0L at call 通知付款；按通知
%4r!7X|O< at constant market price 按固定市价计算
=XRgT1>e at constant price 按固定价格计算
.^9/ 0.g8t at cost 按成本计算
Q8DQ .C at current market price 按当时市价计算；按现时市价计算
%WJ {IXlz at current price 按当时价格计算；按现时价格计算
bY"eC i{K at factor cost 按要素成本计算；按生产要素成本计算
jziA;6uL at money-of-the-day price 按付款当日价格计算
fr,CH{Uq at or better 按指定或较佳价位〔买卖指令〕
6gg# Z at par 按面值计算；平价
\DcC1W at sight 见票即付
ys.!S.k+ at the close 按收市盘
:nbW.B3GV at the opening 按开市盘
$E4O^0%/p attestation 见证；见证条款
X( 'Q;^` at-the-money option 平价期权
I).^,%>Z) attorney 受权人；受托代表人
wEo-a< ( attornment 新拥有人承认书
]mO+<{{4X attributable profit 可归属利润
jKb=Zkd attributable share value 可归属股份价值
d9[6kQ] Auckland Stock Exchange 奥克兰证券交易所
_,K>u6N& auction 拍卖
H~_^w.P auctioneer 拍卖商
RqX4 ep5j audit 审计；核数
6M<mOhp@}n Audit Commission 审计署
N8L)KgM5#7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sxC{\iLY% 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
S{"6PXzb audit review 帐目审查
@|\s$L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gE 6y& a audited account 审计帐目；经审计的帐目
*NwKD:o audited annual account 经审计的周年帐目
UQji7K } audited balance sheet 经审计的资产负债表
zOu$H[ auditor 核数师；核数主任；审计师
i*cE auditor's certificate 核数师证明书；审计师证明书
AVevYbucB auditor's report 核数师报告；审计师报告
2fL88 /' Aussie bond 澳元债券
I8-&.RE austerity budget 紧缩预算
QL pTz"H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d=+Lv< Australia All Ordinaries Index 澳洲所有普通股票指数
M;RnH##W Australian Dollar [AUD] 澳元
w_z^5\u0 Australian Options Market 澳大利亚期权市场
a,0o{* (u$ Australian Securities Commission 澳洲证券事务监察委员会
?w5nKpG#RI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)Ido|!]0d Australian Stock Exchange 澳大利亚证券交易所
si
mX Austrian Schilling [ATS] 奥地利先令
q2j}64o _S authentication 认证；鉴证
K z*AzB
authority to purchase 委托购买证；委购书
iqv\ag authorization 认可；核准；授权；授权书
k`4\.m"& authorization by direction 指示授权
E*T84Jh6 authorization by instruction 指令授权
g!kRa.`u1 authorization by warrant 令状授权
-Bwu$$0 authorization of unit trust 单位信托的认可
e,j ? _p authorized agent 指定代理人
L&gEQDPgq| authorized capital 法定资本
k~9Ywf authorized clerk 出市员
O,xAu}6f+ authorized dealer 认可交易商
?BWvF]p5/ authorized financial institution 认可财务机构
_^2[(<Gmv authorized fund 认可基金
$85o%siS' authorized fund house 获授权的基金公司；认可基金公司
M : Y!k<p authorized institution 认可机构
YT 03>!B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'`goy%Wd authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C K`3 authorized insurer 获授权保险人；获认可承保人
EV7+u0uN&Q authorized investment 特准投资项目
,IVr4#w0= authorized person 获授权人
+KwF
U authorized representative 获授权代表
e[ k;SSs authorized share capital 法定股本
>0;" qT automated quotation system 自动报价系统
Xd e=}9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r;6YCI=z 自动交易系统〔香港期货交易所有限公司〕
0R^(rE"2# automatic adjustment mechanism 自动调整机制
VV}fW"_ND automatic adjustment system 自动调整系统
iN9!?O v_ Automatic Clearing House 自动票据交换所
I\4 `90uBN automatic exchange rates accumulation system 自动化汇率累集系统
: c/=fWM% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hjp?/i%TQ automatic teller machine [ATM] 自动柜员机
y@8399;l autopay 自动转帐
9 q@YE_ji available assets 可用资产
(XIq?c1T available fiscal reserve 现存财政储备
#]\G*>{ available profit 可用利润
yI|?iBc7nC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
I3[Ra Z2z{ average 平均；平均数；海损
"?0 G^zu average basic salary 平均基本薪金
xY}j8~k average consumer expenditure 平均消费开支；一般消费开支
^5@"|m1 average cost 平均成本
8/kO9'.P average cost of land production 增辟土地平均成本
b
yreleWo average daily turnover 平均每日成交额
bg3j o1J average daily wage rate 平均每日工资率
7R`ZTfD average expenditure pattern 平均开支模式
9kg>)ty@ average growth rate 平均增长率
+5}T!r average net fixed assets 固定资产平均净值
|(w#NE 5 average of relatives 相对价格平均数
czsoD) N average price 平均价格
SFPIr0 u average propensity to consume 平均消费倾向；一般消费倾向
;@-5lCvC(+ average propensity to save 平均储蓄倾向；一般储蓄倾向
! +VN average rate 平均率
=/'*(\C2 average revenue 平均收入；平均收益
jxOVH+?l% average stock 平均库存；平均存货
nhxd average yearly rent 平均年租
K[;,/:Y avoidance of double taxation 避免双重课税
U[ O!&:6 avoidance of tax 避税
