A:
a EmL f A share Ａ股；甲类股份
?_b zg' abatement of tax 减税；减扣免税额
V`XtG Tx ABN AMRO Bank N.V. 荷兰银行
+LsACSB above-the-line expenditure 线上项目支出；经常预算支出
JE.s?k above-the-line receipt 线上项目收入；经常预算收入
|(\T;~ 7' ABSA Asia Limited 南非联合亚洲有限公司
B`<K]ut absolute change 绝对数值变更
?hS&OtW
absolute expenditure 实际开支
c. eA]m q absolute guideline figure 绝对准则数字
i- *ZW: absolute interest 绝对权益
%?z8*G]M absolute order of discharge 绝对破产解除令
Ea\Khf]2 absolute profit margin 绝对利润幅度
j$Z:S~* absolute value 实值；绝对值
`5C uH absolutely vested interest 绝对既得权益
x l4 A< absorbed cost 已吸收成本；已分摊成本
Pmj%QhOYE absorption 吸收；分摊；合并
+1=]93gP absorption rate 吸收率；摊配率；分摊率
2Bg0
M ACB Finance Limited 亚洲商业财务有限公司
Y ]6kA5 acceptable form of reciprocity 合理的互惠条件
`PApmS~}
. acceptable rate 适当利率；适当汇率
FA3YiX(-e acceptance agreement 承兑协议
!omf>CW;ud acceptance for honour 参加承兑
9S]]KE Gn4 acceptor 承兑人；接受人；受票人
Cmj+>$')0 acceptor for honour 参加承兑人
Yb;$z ' accident insurance 意外保险
XdxSi"+ Accident Insurance Association of Hong Kong 香港意外保险公会
3r-oZ8/n accident insurance scheme 意外保险计划
$;%k:&\f accident year basis 意外年度基准
Th>ff)~ e accommodation 通融；贷款
8%Hc%T[RnT accommodation bill 通融票据；空头票据
lLi) ? accommodation party 汇票代发人
N- :.z]j#_ account balance 帐户余额；帐户结余
S{#L7 S account book 帐簿
K#!c<Li# account collected in advance 预收款项
.bvEE account current book 往来帐簿
/Mmts=^Ja account of after-acquired property 事后取得的财产报告
Y~[k_! account of defaulter 拖欠帐目
{YigB account payable 应付帐款
K@>($BX] account payee only [A/C payee only] 只可转帐；存入收款人帐户
HS
>B\Ip" account receivable 应收帐款
aT"0tn^LO account receivable report 应收帐款报表
^(on"3sG account statement 结单；帐单；会计财务报表
H4"'&A7$ account title 帐户名称；会计科目
s2*~n_B accountant's report 会计师报告
-h8@B+ Accountant's Report Rules 会计师报告规则
c 1 aIZ accounting and auditing procedure 会计与审计程序；会计与核数程序
[h[@? 8vB Accounting Arrangements 《会计安排》
ur K~]6 8 accounting basis 会计基础
AMf{ E accounting by Official Receiver 破产管理署署长呈交的帐目
w9]H J3qi Accounting Circular 《会计通告》
2U.'5uA"L accounting class 会计类别
oo2CF!Xy accounting date 记帐日期；会计结算日期
m;@8z[
^5 accounting for money 款项核算
>PmnR>x-rj Accounting Officer 会计主任
S";c7s accounting period 会计报告期；会计期
7X`]}z4g accounting policy 会计政策；会计方针
!THa?U; accounting practice 会计惯例
c%@<
h6 accounting principle 会计准则
'4"c#kCKL accounting record 会计记录
S-%itrB* accounting report 会计报告
[2 \jQv\Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v1}9i3Or# Accounting Society of China 中国会计学会
~6Pv5DKq accounting statement 会计报表
8$`$24Wx accounting system 会计制度；会计系统
^n~bx *f accounting transaction 会计事项；帐务交易
1'4?}0Dok accounting treatment 会计处理
)/cf% accounting year 会计年度
[D_s`'tg accretion 增值；添加
h h7unHt- accrual 应计项目；应累算数目
(bp4ly^ accrual basis 应计制；权责发生制
JBk >|q" accrual basis accounting 应计制会计；权责发生制会计
^aR^M\38 accrue 应累算；应计
Gw-y6e'|Y accrued benefit 应累算利益
T7R,6 qt accrued charges 应计费用
9zE/SDu7\ accrued cumulative preference share dividend 应累算的累积优先股股息
eY\w ?pT2 accrued expenses 应累算费用
$q*hE&x
Qd accrued interest payable 应付利息；应计未付利息
pPsT,i? accrued interest receivable 应收利息；应计未收利息
I_\?w SNGM accrued right 累算权益
^2C
\--=; accruing profit 应累算的利润
yIYQ.-DkS+ accumulated fiscal reserve 累积财政储备
_?v&\j accumulated profit 累积利润；滚存溢利
!q!5D` accumulated reserve 累积储备
h,|. qfUk accumulation of surplus income 累积收益盈余
7A"v:e acquired assets 既得资产
z9Nial`p acquisition 收购；购置；取得
4 @r76v}{ acquisition cost 购置成本
G3dA`3 acquisition expenses 购置费用
w8}jmpnI acquisition of 100% interest 收购全部股权
) m_q2xV acquisition of control 取得控制权
l/-qVAd !q acquisition of fixed assets 购置固定资产
wQX18aF/#d acquisition of shell “买壳”
~C uJ$(9Y acquisition price 收购价
pS+hE4D act of God 天灾
Te2 C<c acting partner 执事合伙人
(tvfF0~ active market 买卖活跃的市场；交投畅旺的市场；旺市
~$d(@T& active partner 积极参与的合伙人
N$N 7aE$ active trading 交投活跃
kX%vTl7F actual circulation 实际流通
g&I|@$\ actual cost 实际成本
bXi(]5 actual expenditure 实际开支；实际支出
suHi sc* actual income 实际入息；实际收入；实际收益
L @"&s#~=3 actual market 现货市场
%>- ?oor actual price 现货价；实际价格
=z zmz7op actual profit 实际利润
RA1K$D ?A actual quotation 实盘；实际价位；实际报价
nxMZd=Y actual year basis 按实际年度计算
BU.O[ ?@64 actuals 实货
c2Wp 8l actuarial investigation 精算调查
MSE0z !t actuarial principle 精算原则
{t!Pv 2y< actuarial report 精算师报告
{Y|?~h a# Actuarial Society of Hong Kong 香港精算学会
,!dVhG# actuarial valuation 精算师估值
MO%+rf0~w actuary 精算师
9#E)H?`g ad referendum agreement 暂定协议；有待覆核的协定
|[!7^tU* ad valorem duty 从价税；按值征税
'U-8w@\Z ad valorem duty system 从价税制
P!dSJ1'oC ad valorem fee 从价费
MdhD "Q ad valorem tariff 从价关税
Q zp!)i additional allowance 额外免税额
RQ;w$I\ additional amount for unexpired risk 未过期风险的额外款额
$ Y M( NC additional assessable profit 补加应评税利润
9Ed=`c additional assessment 补加评税
k)R~o
b additional commitment 额外承担
@% jY additional commitment vote 额外承担拨款
c 5 `74g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U".5x~UC additional dependent parent allowance 供养父母额外免税额
W`uq,r0Xsy additional provision 额外拨款
;FJFr*PM additional stamp duty 附加印花税
35J VF*z additional tax 补加税罚款；补加税款
CbwQbJ/v7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_+,>NJ adjudged bankrupt 被裁定破产
i0F6eqe=J adjudicated bankrupt 裁定破产人
Qs ys y adjudication fee 裁定费；评定印花税额手续费；评估契据费
&v#pS!UO j adjudication of bankruptcy 裁定破产；宣告破产
f2u4*X
E\ adjudication of insolvency 裁定无力偿还债务
Clb7=@f adjusted actual 经调整的实数；调整后的实数
Nq1YFI>W adjusted current assets 经调整的流动资产；调整后的流动资产
*dN_ =32u adjusted figure 经调整的数字；调整后的数额
KM?w{ ~9 adjusted liabilities 经调整的负债；调整后的负债
1zgM$p adjusted loss 经调整的亏损；调整后的亏损
;3X Ok+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k$GtzjN adjusted profit 经调整的利润；调整后的利润
D$+g5u) adjusted surplus 经调整的盈余额；调整后的盈余额
vNju|=Lo adjusted value 经调整的价值；调整后的价值
0?cJ>)N adjustment 调整；修订；理算〔保险〕
wg<t*6&'x adjustment centre 调剂中心
zkquXzlgB adjustment lag 调整过程的时间差距；调整时差
\-SC-c adjustment mechanism 调整机制
%C_c%3d adjustment of loss 亏损调整
9/_~YY=/h adjustment process 调整过程；调整程序
Hb/8X
!= adjustment range 调整幅度
] FgKL0 administered exchange rate 受管制汇率
iBwM]Eyv. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r
uIgo B administration expenses 行政费用
J9MA nYd)i administration fee 手续费；行政费
Ym.{
{^= administration in bankruptcy 破产管理
{eV v%sbq administration order 遗产管理令
gJ~CD1`O administrator 管理人；遗产管理人
#r/5! *3 administrator of the estate 遗产管理人
@_wJN Qo` admission of debt 债项承认书
s
bd$.6
|& admission of proof 接纳债权证明
E 02Y,C advance 放贷款项；垫付款项；预支款项；预付款项
[^W
+^3V advance account 暂支帐目；预付款帐户
G[6i\Et advance compensation 预付补偿金
%j/pln& advance from shareholder 股东垫款
KcUR
/o5K advance pending reimbursement 预支以待日后付还
eV~"T2!Sb advanced economy 先进经济体系
% C rTO( advancement 预付；预付财产
BwrX.!M advances warrant 垫款令
;2$0j1> advancing 贷出
5WvsS(
9H adverse balance 逆差
6Yc(|>b! adverse exchange 逆汇
'j-U=2,n advertisement addressed to shareholders 在报章刊登的致股东通告
B*t1Y<>x advice for collection 托收通知书
mZG n:f}= advice of drawing 提款通知书；汇票通知书
4;Vi@(G) advice of payment 付款通知
DIfQ~O+u Advisory Committee [Securities and Futures Commission]
w
^?#xU1.i 谘询委员会〔证券及期货事务监察委员会〕
2x<!>B Advisory Committee on Diversification 经济多元化谘询委员会
Fy0 sn| affidavit 誓章；遗产申报誓章
"l hj1zZ affidavit of no receipt 述明无收款的誓章
0wCQPvO
affiliate 联号；联营公司；附属公司
9kB R /{ affiliated company 附属公司；联号；联营公司
A!Tm[oqu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b
0 qA affordability 负担能力
x6^Y&,y9kU African Development Bank [AfDB] 非洲开发银行
*Q)-"]O(k after-acquired property 事后取得的财产
%'X~9Pvi after-hours dealing 市后交易
r*d Nta< after-tax profit 税后盈利；税后利润；税后溢利
Ud7Z7?Ym agency agreement 代理协议
1xu~@v 60 agency expenses 代理机构的开支
]s!id [j agency fee 代理费
^!x! F Agency Law 《代理法》
8]oolA:^4s agent 代理人；承销人
M6bM`wHH> agent of company 公司代理人
'1(6@5tyWk agent's fee 代理人费；经纪费
CRD=7\0(D+ aggregate 总计；总数；总体数字
Ql%B=vgKL aggregate amount 总款额；总额
"vg. { aggregate assets and liabilities 总体资产与负债
jgS3# aggregate at constant price 按固定价格计算的总体数字
A NJL8t-m aggregate demand 总需求
D/JSID d aggregate gross position 总持仓量
SUv ' cld aggregate limit 总限额
P ]TT8Jgw aggregate of salaries tax 合计薪俸税
~$C}?y^ a aggregate performance 总体表现；总体业绩
!Z
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k DXQpe aggregate surplus 总盈余
,i Y:#E aggregate total 整体总额
;9~
WB X" aggregate value 总值；合计价值
jD%|@ux aggregated basis 合计基准
\<\H1;=.@' aggregated net chargeable income 合计应课税入息实额
CyS %1 1L aggregation 合并计算；合计；总和
lHDZfwJ&C1 aggregation of incomes of husband and wife 夫妇入息合并计算
K&zW+C b aggregation of property 财产的总和
99(@O,*(Y agio 差价；贴水
%-$BtR2@o 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》
?@7!D8$9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=@S
a\; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
tTF< DD }8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<h ;_: 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{}rnn$HQe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5Zd oem 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FJ4,|x3v[x agreement for a settlement 授产协议
N / ' agreement for assignment 转让协议
.ZV='i()X agreement for sale 售卖协议；买卖协议
Srz8sm; agreement for sale and purchase 买卖协议
sp
MYn&p agreement for the payment of interest 支付利息协议
DA04llX~ agreement for the repayment of money 还款协议
Z4c'1-lh agreement of reinsurance 再保险协议
/qMnIo
Agricultural Bank of China 中国农业银行
y:^o ._ air passenger departure tax 飞机乘客离境税
/]_|uN)Q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?{jey_]M airport tax 机场税
S3i p?9 alcohol duty 酒精税
#oFyi @U alienation 让与；让渡；转让
YM6
J:89 alimony 生活费；赡养费
FRajo~H All Ordinaries Index [AOI] 所有普通股指数
)Q RT/, ;c all risks 全险；综合险
}mzd23^W>P All Sales Record for Stock Market 《股票市场成交报告》
idGn{f((f Allied Capital Resources Limited 新联财务有限公司
`/'p1?Z " all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1G.?Y3DC< allocation letter 拨款信件
K *{RGE allocation of fund 分配款项；预留款项
[f!
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-T allocation of profit 利润分配；溢利分配
bJ 2>@|3* allocation warrant 拨款令
Shn=Q allotment 分配；配股
vz>9jw:Y allotment notice 股份配售通知；配股通知
de)4)EzUP allotment of shares 股份分配
c;Tp_e@ allowable 可获宽免；免税的
W h) allowable business loss 可扣除的营业亏损
U\B 9Ab allowable expenses 可扣税的支出
6wj o:I allowance 免税额；津贴；备抵；准备金
u$C\#y7 allowance for debts 债项的免税额
]1XtV< allowance for depreciation by wear and tear 耗损折旧免税额
B@NBN&Fr allowance for funeral expenses 殡殓费的免税额
}(
CYok allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bmK allowance for repairs and outgoings 修葺及支出方面的免税额
1#%H!GKvTU allowance to debtor 给债务人的津贴
`GW&*[.7 alteration of capital 资本更改
|59)6/i alternate trustee 候补受托人
sNcU>qjj6 amalgamation 合并
p
JT)X8K" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U,Uy0s2r ambit of charges 征税范围；收费范围
od 5nRb amended valuation 经修订的估值
D)?%kN eA American Commodities Exchange 美国商品交易所
\ #LDX,= American Express Bank Limited 美国运通银行
rab$[?] American Stock Exchange 美国证券交易所
fP5i3[T amortization 摊销
5>+@.hPX amount due from banks 存放银行同业的款项
'W4B amount due from banks abroad 存放海外银行同业的款项
r~YBj>} amount due from holding companies 控股公司欠款
t&Eiz H$ amount due from local banks 存放本港银行同业的款项
4H%#Sn#L^! amount due to banks 银行同业的存款
|aAyWK S amount due to banks abroad 海外银行同业的存款
&M< "Fmn amount due to holding companies 控股公司存款
`B 4Ilh"d amount due to local banks 本港银行同业的存款
~3M8"}X;L amount due to outport banks 外埠银行同业的存款
{6GX
?aw' amount for note issue 发行纸币的款额
7M7Lj0Y)L amount of bond 担保契据的款额
8/(}We t amount of consideration 代价款额
]u!s-=3s amount of contribution 供款数额
ZJU
%&@ amount of indebtedness 负债款额
yo->mD amount of principal of the loan 贷款本金额
*$|f9jVh amount of rates chargeable 应征差饷数额
DbLo{mFEIj amount of share capital 股本额
bGL} nPo amount of sums assured 承保款额
R!QR@*N amount of variation 变动幅度
H"(#Tp ZTE amount of vote 拨款数额
M!5=3>Z amount payable 应付款额
X-fWdoN @- amount receivable 应收款额
8s2y!pn 7Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U5wh( vi analysis 分析
Zi+F IQ( ancillary risk 附属风险
Gf3-%s xA annual account 周年帐目；周年帐目报表；年度决算；年结
1fMV$T==K annual accounting date 年结日期
% J9u?-~ annual allowance 每年免税额；年积金；年度津贴；年津
H v/5) annual balance 年度余额
fs;\_E[) annual disposable income 每年可动用收入
V^R,j1* annual estimates 周年预算
" "m-5PGYo annual fee 年费
)Z1&`rv annual general meeting 周年大会
9aLd!P uTN annual growth rate 年增率；每年增长率
_AX,}9 annual long-term supplement 长期个案每年补助金
3N-
'{c6]U annual pensionable emolument 可供计算退休金的年薪
_ s#]WyU1g annual report 年报
~!~i_L\V Annual Report on the Consumer Price Index 《消费物价指数年报》
u&uFXOc' annual return 周年报表；周年申报表；每年报税表格
)mf |3/o Annual Return Rules 《周年报表规则》
l7jen=(Zb; annual review of consumer prices 每年消费物价回顾
tc[Ld# annual roll-forward basis 逐年延展方式
B
}euIQB annual salary 年薪
F nXm;k,9* annual statement 年度报表；年度决算表
]r3/hDRDL@ 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
Qs
za,09 annuitant 年金受益人
Y:O|6%00Y annuity 年金
%a
WRXW@c annuity contract 年金合约
K mH))LIv annuity on human life 人寿年金
9xz@2b@ antecedent debt 先前的债项
(}6\_k[}m ante-dated cheque 倒填日期支票
.=Oww anticipated expenditure 预期开支
EjFpQ|-L| anticipated net profit 预期纯利
Vm\zLWNB anticipated revenue 预期收入
P ?f${ t+ anti-inflation measure 反通货膨胀措施
hBn UpYec anti-inflationary stance 反通货膨胀立场
F"k`PF*b apparent deficit 表面赤字
B>: U apparent financial solvency 表面偿债能力
i6k6l % apparent partner 表面合伙人
0C%IdV%CU application for personal assessment 个人入息课税申请书
lSaX!${R'T application of fund 资金应用
y c?L
OW 0 application to release as liquidator and to destruct the books of accounts and documents
#J3o~,t < 申请免除清盘人职务及毁灭帐簿与文件
\P+^BG! appointed actuary 委任精算师
-*KKrte appointed auditor 委任核数师；委任审计师
LYL_Ah'= appointed trustee 委任的受托人
XZ]j i9' appointer 委任人
[pE b`s apportioned pro rata 按比例分摊
()Kaxcs?+ apportionment 分配；分摊
`r-Jy{!y4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v JGH8$%;, apportionment formula 分摊方程式
{+_p?8X apportionment of estate duty 遗产税的分摊
8g!79q\c4 appraisal 估价；评估
~mt{j7 appreciable growth 可观增长
48^C+#Jbc appreciable impact 显着影响
r'#!w3*Cy appreciable increase 可观增长
O.X;w<F/ V appreciation 增值；升值
;@ixrj0u appreciation against other currencies 相对其他货币升值
\3^V-/SJf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
],0I`!\ appreciation tax 增值税
cL*oO@I&_ appropriation 拨款；拨用；拨付
R/"-r^j appropriation account 拨款帐目
y7:f ^4 Appropriation Bill 拨款法案
n.8 870.BW appropriation-in-aid system 补助拨款办法
![ce } approved assets 核准资产
y[.lfW?) approved basket stock 认可一篮子证券
(0Br`%!F approved budget 核准预算
)#M $ov approved charitable donation 认可慈善捐款
)#i"hnYpQ approved charitable institution 认可慈善机构
Y%
\3 N approved currency 核准货币；认可货币
X$ \CC18 approved estimates 核准预算
\
[OB. approved estimates of expenditure 核准开支预算
J5Zz*'av' approved overseas insurer 核准海外保险人
%G 2g
@2 approved overseas trust company 核准海外信托公司
ysK J= approved pooled investment fund 核准汇集投资基金
D FQ`(1Q approved provident fund scheme 认可公积金计划
R[l`# I approved provision 核准拨款
w (RRu~J approved redeemable share 核准可赎回股份
G B}\ 7a approved regional stock 认可地区性证券
HAI) +J approved retirement scheme 认可退休金计划
% vy,A* approved subordinated loan 核准附属贷款
K JOb1MM arbitrage 套戥；套汇；套利
#tHYCSr] arbitrageur 套戥者；套汇者
&x\)] i2f arbitrary amount 临时款项
' D`lVUB arrangement 措施；安排；协定
cq ?,v?m arrears 欠款
&l ]F&- arrears of pay 欠付薪酬
+u=VO#IA# arrears of revenue 逾期未收税款；逾期未收的帐项
d2i ?FT> articles of association 组织章程；组织细则；组织章程细则
dl8f]y#Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VT4 >6u} ascertainment of profit 确定利润
E"p _!! 1 "Asia Clear" “亚洲结算系统”
H/M]YUs/3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tlD^"eq4: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5<`83; R 9 Asian Development Fund [ADF] 亚洲发展基金
Mx6
yk, Asian dollar bond 亚洲美元债券
(n .IK/: Asian dollar market 亚洲美元市场
oKGF'y?A> Asian dollar rate 亚洲美元利率
\F`>zY2$% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cSB_b.@"1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R'tvF$3=i asked price 沽盘；喊价；索价；卖方报价
$eT[`r assessable income 应评税入息
./3/3& 6 assessable loss 应评税亏损
(?'vT % assessable profit 应评税利润
(_FeX22+ assessable value 应评税值
RAu (FJ assessed profit 估定利润
'[8w8,v( assessed value 经评估价值
@<$m`^H assessment 评税；评定；估价；评税单
G7`mK}J7 assessment number 评税编号；估价编号
J5jI/P assessment of additional tax 补加税评税
6p&2 A assessment of performance 业绩评估；实绩评价
( z)#}TC Assessor 评税主任
V*O[8s%5v asset price bubbles 资产价格泡沫
H1q,w|O9j asset-backed securities 具资产保证的证券
;:oJFI#; assets accretion 资产增值
vv2[t assets and liabilities 资产与负债
q%q +2P> assets betterment statement 资产递增表；资产改进表
g}Lm;gs!> assets lending 实物放款；有抵押贷款
r
^ *D8 assets of the company passing on the death 死者去世时转移的公司资产
/^jl||'H,: assets pledged as security for liabilities 用作负债抵押的资产
:oW 16m1` assets portfolio 资产投资组合
XSN=0N!GB assets price 资产价格
P8h|2,c% assets quality 资产质素
JBHPI@Qt% assets realization 资产变现
@> $qb|j assets refinancing arrangement 资产再集资安排
O86p]Lr assets securitization 资产证券化
`?[,1 assets situated outside Hong Kong 在香港以外地方的资产
GY@:[u.& assets stripping 削减资产；拆卖资产
;AVIt!(L~V assets value 资产值
LU8[$.P assignee 承让人
tMP" 9JE, assignment 转让；转让书；转让契
Oh10X.)i assignment of interest 权益转让
-&1P2m/46 assignment of letters patent and trade mark 专利证书及商标转让
ws QuJrG assignment of property 物业转让；物业转让书
x|d? ' assignment right 转让权
PWp=} f.y assignor 转让人
tj* 0Y-F~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
o[eZ"}~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9^H.[t associate member 附属会员
h,&{m*q& associated body corporate 相联法人团体
4Ng:7C2 associated company 相联公司；联属公司
jHE^d<=O^ associated corporation 相联法团
%zY5'$v ` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x<rS2d-Y 公认会计师公会〔英国〕
P~lU `.X} Association of Futures Exchange Brokers 香港期货经纪协会
`S4*~Xx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3:#6/@ wQ association of underwriters 承保人组织
s qV~ Dw assumption of control 接管
-CFy
assurance 担保；保险；转易；转易书
kzK9 . assurance of interest 权益的转易
x%ccNP0 at 19XX price 按一九ＸＸ年价格计算
N Lx TiyQy at a discount 按赔价计算；按贴水价格计算；打折扣
fyT|xI`iD at a premium 按溢价计算；按升水价格计算
>iG3!Td)y at call 通知付款；按通知
-@]b7J?`k at constant market price 按固定市价计算
6!itr" at constant price 按固定价格计算
]LxE#R5V at cost 按成本计算
Ja&S_'P[ at current market price 按当时市价计算；按现时市价计算
&M3KJ I0L at current price 按当时价格计算；按现时价格计算
yD Zm)|<. at factor cost 按要素成本计算；按生产要素成本计算
Fk paou at money-of-the-day price 按付款当日价格计算
,gG RC p at or better 按指定或较佳价位〔买卖指令〕
pJ1 \ @G at par 按面值计算；平价
/+`%u&< at sight 见票即付
.)bNi*& at the close 按收市盘
_4 nm h0q4 at the opening 按开市盘
%LmsywPPp attestation 见证；见证条款
=6 zK 1Z at-the-money option 平价期权
FVL{KNW~i attorney 受权人；受托代表人
!'[? cEog attornment 新拥有人承认书
x3U>5F@ attributable profit 可归属利润
:/$_eg0A attributable share value 可归属股份价值
<ty]z!B Auckland Stock Exchange 奥克兰证券交易所
L[nDjQn" auction 拍卖
'xnI N u auctioneer 拍卖商
7 p!ROl^ audit 审计；核数
`J03t\ Audit Commission 审计署
n q>F_h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?tqJkL# 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〕
uF}B:5 3A audit review 帐目审查
za 7+xF
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@' M"c
q audited account 审计帐目；经审计的帐目
W)T'?b'. audited annual account 经审计的周年帐目
b]xoXC6@ t audited balance sheet 经审计的资产负债表
KkpbZ7\@ auditor 核数师；核数主任；审计师
> O
rIY auditor's certificate 核数师证明书；审计师证明书
(@ !K tW auditor's report 核数师报告；审计师报告
d@a<Eq Aussie bond 澳元债券
}f}? |&q austerity budget 紧缩预算
HIE8@Rv/3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a(?)r[= Australia All Ordinaries Index 澳洲所有普通股票指数
?GhMGpd Mq Australian Dollar [AUD] 澳元
?D)$O CS Australian Options Market 澳大利亚期权市场
Dyo^O=0c Australian Securities Commission 澳洲证券事务监察委员会
W,80deT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
eYlI }; Australian Stock Exchange 澳大利亚证券交易所
+z Lw%WD[l Austrian Schilling [ATS] 奥地利先令
l EHXh2 authentication 认证；鉴证
;&}z
L.!jo authority to purchase 委托购买证；委购书
(jyufHm authorization 认可；核准；授权；授权书
b nanTH9- authorization by direction 指示授权
?ILjt? X8 authorization by instruction 指令授权
nsVLgTbx authorization by warrant 令状授权
jC}HNiM78 authorization of unit trust 单位信托的认可
{n|Uf 5 authorized agent 指定代理人
|nLq 4. authorized capital 法定资本
p"jze3mF authorized clerk 出市员
I
2OQ authorized dealer 认可交易商
5cU: w c authorized financial institution 认可财务机构
{=Jo!t;f authorized fund 认可基金
coPdyw'9& authorized fund house 获授权的基金公司；认可基金公司
< Mu`,Kv* authorized institution 认可机构
;Sg.E 8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m0h,! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
52#6uBe authorized insurer 获授权保险人；获认可承保人
m2l9([u=^ authorized investment 特准投资项目
Qhc; Zl authorized person 获授权人
J#i7'9g authorized representative 获授权代表
ErJ@$&7 authorized share capital 法定股本
BV7P_!vt automated quotation system 自动报价系统
X2% (=B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ohe[rV>EX 自动交易系统〔香港期货交易所有限公司〕
OA\] |2 : automatic adjustment mechanism 自动调整机制
VMJaL}J] automatic adjustment system 自动调整系统
k %O3\q Automatic Clearing House 自动票据交换所
QE) zH)(
automatic exchange rates accumulation system 自动化汇率累集系统
I''n1v?N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3)?WSOsL : automatic teller machine [ATM] 自动柜员机
| V{ Q autopay 自动转帐
vp!F6ZwO available assets 可用资产
+'olC^?5 } available fiscal reserve 现存财政储备
)YAU|sCAi$ available profit 可用利润
h2Th)&Fb> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&^HVuYa.0 average 平均；平均数；海损
0 pEM0M average basic salary 平均基本薪金
(&v|,.c^)1 average consumer expenditure 平均消费开支；一般消费开支
ly6zz|c5 average cost 平均成本
<BZC5b6 average cost of land production 增辟土地平均成本
kMnG1K average daily turnover 平均每日成交额
LJ@r+|> average daily wage rate 平均每日工资率
GU @#\3 average expenditure pattern 平均开支模式
cRbA+0m> average growth rate 平均增长率
39P55B/o% average net fixed assets 固定资产平均净值
E7@Gpu,o average of relatives 相对价格平均数
~UO} PI`C average price 平均价格
:@-yK8q's average propensity to consume 平均消费倾向；一般消费倾向
!P ^Mo> " average propensity to save 平均储蓄倾向；一般储蓄倾向
@sg.0GR average rate 平均率
yOKzw~;0 % average revenue 平均收入；平均收益
zP2X}VLMo average stock 平均库存；平均存货
zYY]+)k? average yearly rent 平均年租
G?XA", AC avoidance of double taxation 避免双重课税
Mb\(52`)Q avoidance of tax 避税
