A:
Rrry;H r A share Ａ股；甲类股份
ReM]I<WuY abatement of tax 减税；减扣免税额
.'H$|"( v ABN AMRO Bank N.V. 荷兰银行
}PBL above-the-line expenditure 线上项目支出；经常预算支出
$'5rS$]a/ above-the-line receipt 线上项目收入；经常预算收入
;a@riPqx! ABSA Asia Limited 南非联合亚洲有限公司
>lqo73gM9 absolute change 绝对数值变更
RV{%@1Pu absolute expenditure 实际开支
8'zl\:@N absolute guideline figure 绝对准则数字
O/Hj-u6&A absolute interest 绝对权益
Ad-5Zn c5 absolute order of discharge 绝对破产解除令
z\UXn RL absolute profit margin 绝对利润幅度
.-T P 1C absolute value 实值；绝对值
|:#Ug absolutely vested interest 绝对既得权益
i ?M-~EKu absorbed cost 已吸收成本；已分摊成本
n.'Ps+G( absorption 吸收；分摊；合并
fa/o4S< absorption rate 吸收率；摊配率；分摊率
zb4@U=?w} ACB Finance Limited 亚洲商业财务有限公司
+2eri_p acceptable form of reciprocity 合理的互惠条件
9Xa.%vw> acceptable rate 适当利率；适当汇率
yF6AI@y acceptance agreement 承兑协议
W/t,7lPFb acceptance for honour 参加承兑
<a=OiY acceptor 承兑人；接受人；受票人
P/[RH e acceptor for honour 参加承兑人
}AB_i'C0 accident insurance 意外保险
u8>aO>(bVg Accident Insurance Association of Hong Kong 香港意外保险公会
J
%A= accident insurance scheme 意外保险计划
]9w8[ T:O accident year basis 意外年度基准
%{ rb,6 accommodation 通融；贷款
p9 ,[kb accommodation bill 通融票据；空头票据
5 RWqHPw+ accommodation party 汇票代发人
XY? Cl account balance 帐户余额；帐户结余
fB7Jx6 account book 帐簿
MS#*3Md&y account collected in advance 预收款项
t}Td$K7 account current book 往来帐簿
{j`8XWLZZN account of after-acquired property 事后取得的财产报告
+L'Cbv= " account of defaulter 拖欠帐目
&{<hY|% account payable 应付帐款
ST[TKL<] account payee only [A/C payee only] 只可转帐；存入收款人帐户
F Xr\ account receivable 应收帐款
n^|xp;] : account receivable report 应收帐款报表
O9?.J,,mVh account statement 结单；帐单；会计财务报表
j-**\.4a~ account title 帐户名称；会计科目
Vi^vG`L 9 accountant's report 会计师报告
-u" |{5? ' Accountant's Report Rules 会计师报告规则
w{L9-o3A accounting and auditing procedure 会计与审计程序；会计与核数程序
|1A0YjOD Accounting Arrangements 《会计安排》
DHeZi3& i accounting basis 会计基础
EHhc2^e accounting by Official Receiver 破产管理署署长呈交的帐目
}xBO; Accounting Circular 《会计通告》
R(&3})VOa accounting class 会计类别
_fY9u2Y accounting date 记帐日期；会计结算日期
. IY@Q accounting for money 款项核算
ey9hrR MR Accounting Officer 会计主任
E`qX|n accounting period 会计报告期；会计期
gSwHPm%zn accounting policy 会计政策；会计方针
(91ts$jH accounting practice 会计惯例
f2o6GC_ accounting principle 会计准则
Y7q Q` | accounting record 会计记录
1c]{rO=taN accounting report 会计报告
u ]O}Ub` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d&|5Rk
~ Accounting Society of China 中国会计学会
4 Cd5-I accounting statement 会计报表
( Ly^+Hjg accounting system 会计制度；会计系统
n=~!x accounting transaction 会计事项；帐务交易
#m<uG5l` accounting treatment 会计处理
'4#NVXVQm accounting year 会计年度
>cmz JS accretion 增值；添加
&3"O DAp' accrual 应计项目；应累算数目
*$R9'Yo}F accrual basis 应计制；权责发生制
c1FSQ
m81 accrual basis accounting 应计制会计；权责发生制会计
\zk>cQ accrue 应累算；应计
b5]<!~Fv:` accrued benefit 应累算利益
T;{ }bc&I accrued charges 应计费用
C}3a ^j accrued cumulative preference share dividend 应累算的累积优先股股息
l4taD!WD/ accrued expenses 应累算费用
jP}Ry=V/ accrued interest payable 应付利息；应计未付利息
WwWOic2 accrued interest receivable 应收利息；应计未收利息
os;9 4yd ) accrued right 累算权益
(7! pc accruing profit 应累算的利润
toD!RE accumulated fiscal reserve 累积财政储备
9S A % ' accumulated profit 累积利润；滚存溢利
%rrD+ accumulated reserve 累积储备
OIw[sum2 accumulation of surplus income 累积收益盈余
bw/mF5AsW acquired assets 既得资产
qHyOaK Md acquisition 收购；购置；取得
a[j]fv*6 acquisition cost 购置成本
gn.)_ acquisition expenses 购置费用
6+ptL-Zt< acquisition of 100% interest 收购全部股权
c'VCCXe acquisition of control 取得控制权
F|!=]A< acquisition of fixed assets 购置固定资产
9mXmghoCO acquisition of shell “买壳”
vy Wx{ @ acquisition price 收购价
jz;{,F act of God 天灾
_D{FQRU<YD acting partner 执事合伙人
t(PA+~sIp active market 买卖活跃的市场；交投畅旺的市场；旺市
}#E]efjs active partner 积极参与的合伙人
nwfu@h0G active trading 交投活跃
0(u}z actual circulation 实际流通
%q;y74 actual cost 实际成本
V(LfFO{^>? actual expenditure 实际开支；实际支出
daSx^/$R actual income 实际入息；实际收入；实际收益
u^]Gc p actual market 现货市场
0i8\Lu6 actual price 现货价；实际价格
#pW!(tfN^a actual profit 实际利润
l]t^MEoc8 actual quotation 实盘；实际价位；实际报价
l'2vo=IQ actual year basis 按实际年度计算
VE/m|3%t actuals 实货
3 @O/#CP+ actuarial investigation 精算调查
~Hg*vCd ? actuarial principle 精算原则
@Q nKaZ8jW actuarial report 精算师报告
}LX!dDuwA Actuarial Society of Hong Kong 香港精算学会
99'c\[fd' actuarial valuation 精算师估值
~X< $ l+ 5 actuary 精算师
7 tJ#0to ad referendum agreement 暂定协议；有待覆核的协定
KdZ=g ZSH ad valorem duty 从价税；按值征税
XrMw$_0) ad valorem duty system 从价税制
K+L9cv4 |* ad valorem fee 从价费
+G!#
/u1 ad valorem tariff 从价关税
\0;w7 tdo additional allowance 额外免税额
/?Y4C)G additional amount for unexpired risk 未过期风险的额外款额
w&es N$2 additional assessable profit 补加应评税利润
Mkt_pr additional assessment 补加评税
%M8Q6 additional commitment 额外承担
6kR3[]:16v additional commitment vote 额外承担拨款
o,J8 n;"l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V^n=@CZT9C additional dependent parent allowance 供养父母额外免税额
8~.8"gQ additional provision 额外拨款
|7Z}#eP// additional stamp duty 附加印花税
IvQuxs &a additional tax 补加税罚款；补加税款
qyy . &+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{A
,w% adjudged bankrupt 被裁定破产
&F[N$6:v adjudicated bankrupt 裁定破产人
N(J#<;!yb adjudication fee 裁定费；评定印花税额手续费；评估契据费
wNFx1u^/) adjudication of bankruptcy 裁定破产；宣告破产
>XuPg(Ow adjudication of insolvency 裁定无力偿还债务
}9z$72;Qdq adjusted actual 经调整的实数；调整后的实数
I`g&> adjusted current assets 经调整的流动资产；调整后的流动资产
Q=[ IO,f adjusted figure 经调整的数字；调整后的数额
G 'wW-| adjusted liabilities 经调整的负债；调整后的负债
AhjCRYk+ adjusted loss 经调整的亏损；调整后的亏损
g.8^ )u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
=)iAU/*N adjusted profit 经调整的利润；调整后的利润
*YQXxIIq adjusted surplus 经调整的盈余额；调整后的盈余额
Y37qjV adjusted value 经调整的价值；调整后的价值
%g>k0~TRf# adjustment 调整；修订；理算〔保险〕
vs$. i adjustment centre 调剂中心
/9D
mK%d adjustment lag 调整过程的时间差距；调整时差
(&V*~OR adjustment mechanism 调整机制
l;aO"_E1m adjustment of loss 亏损调整
w_QWTD 0 adjustment process 调整过程；调整程序
^ K~=2^sh adjustment range 调整幅度
]*)l_mut7 administered exchange rate 受管制汇率
i"DyX Irk2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZN'B @E=p administration expenses 行政费用
# M3d = administration fee 手续费；行政费
_|MK0'+f administration in bankruptcy 破产管理
[(8 s\>T administration order 遗产管理令
<5FGL 96 administrator 管理人；遗产管理人
CL(D&8v8~ administrator of the estate 遗产管理人
C\bJ_vl;' admission of debt 债项承认书
?f:0GE7 admission of proof 接纳债权证明
?e+y7K }"] advance 放贷款项；垫付款项；预支款项；预付款项
r`+ G9sj3U advance account 暂支帐目；预付款帐户
=&.9z 4A advance compensation 预付补偿金
Pu BE=9, advance from shareholder 股东垫款
u-.nR}DM_ advance pending reimbursement 预支以待日后付还
].QzOV' advanced economy 先进经济体系
`!ja0Sq]U advancement 预付；预付财产
_Ix Ynm`pc advances warrant 垫款令
!@T~m1L
eY advancing 贷出
mpIR: Im adverse balance 逆差
8yZs>Og? adverse exchange 逆汇
rJ6N'vw> advertisement addressed to shareholders 在报章刊登的致股东通告
(X2[}K advice for collection 托收通知书
?g *.7Wc advice of drawing 提款通知书；汇票通知书
L0%W;m advice of payment 付款通知
W ,] Ua] Advisory Committee [Securities and Futures Commission]
{[{jl G4H 谘询委员会〔证券及期货事务监察委员会〕
s!F8<:FRJD Advisory Committee on Diversification 经济多元化谘询委员会
Fs=E8' b affidavit 誓章；遗产申报誓章
tgeXX1Eq! affidavit of no receipt 述明无收款的誓章
t""Y -M affiliate 联号；联营公司；附属公司
Nh4& 3"g| affiliated company 附属公司；联号；联营公司
2G:KaQ ) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
FiXE0ZI$0q affordability 负担能力
'auYmX African Development Bank [AfDB] 非洲开发银行
Yfz`or\@= after-acquired property 事后取得的财产
^8?px&B y: after-hours dealing 市后交易
(ze9-!% after-tax profit 税后盈利；税后利润；税后溢利
K)n058PO agency agreement 代理协议
Ogh, agency expenses 代理机构的开支
'8 @4FXK agency fee 代理费
^O"o-3dte Agency Law 《代理法》
v//Drj agent 代理人；承销人
{
"f}
}}l agent of company 公司代理人
69odE+-X. agent's fee 代理人费；经纪费
V4,\vgGu aggregate 总计；总数；总体数字
.=Uu{F aggregate amount 总款额；总额
cj#.Oaeq* aggregate assets and liabilities 总体资产与负债
;_=dB[M aggregate at constant price 按固定价格计算的总体数字
%;GRR (K aggregate demand 总需求
#Qu |9Q[QH aggregate gross position 总持仓量
+ul.P)1J6 aggregate limit 总限额
T{'oR .g, aggregate of salaries tax 合计薪俸税
G{a_\'7 aggregate performance 总体表现；总体业绩
es$<Vkbp aggregate supply 总体供应
yOk]RB<'r aggregate surplus 总盈余
vsB3n$2@u aggregate total 整体总额
@]V_%, aggregate value 总值；合计价值
`Q>qmf_Fi aggregated basis 合计基准
ExOSHKU,e aggregated net chargeable income 合计应课税入息实额
Z?eedVV@ aggregation 合并计算；合计；总和
I]91{dq aggregation of incomes of husband and wife 夫妇入息合并计算
a3 t||@v! aggregation of property 财产的总和
9}G<\y agio 差价；贴水
M=5hp&= Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
\@
N[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3X`N~_+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2P|j <~JS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NV 2$ >D 《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》
O uPfB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5N2`e3:I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
' H1k agreement for a settlement 授产协议
`4qt mbj agreement for assignment 转让协议
A_.}- dzF agreement for sale 售卖协议；买卖协议
`2G%&R,k"D agreement for sale and purchase 买卖协议
kNrd=s,-]D agreement for the payment of interest 支付利息协议
J
p0j agreement for the repayment of money 还款协议
T& E' MB agreement of reinsurance 再保险协议
&w^:nVgl Agricultural Bank of China 中国农业银行
+ OO my air passenger departure tax 飞机乘客离境税
U)(' }u=b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v C ^n_ airport tax 机场税
pE G!j ~ alcohol duty 酒精税
T x$bg( alienation 让与；让渡；转让
,@8*c0Y~<! alimony 生活费；赡养费
[O3) s] | All Ordinaries Index [AOI] 所有普通股指数
z{U^j:A all risks 全险；综合险
% )}rQqQ All Sales Record for Stock Market 《股票市场成交报告》
4tp } Allied Capital Resources Limited 新联财务有限公司
)u=a+T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c 1{nOx allocation letter 拨款信件
#b;TjnC5{$ allocation of fund 分配款项；预留款项
19\
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Z4T{CwD `D allocation warrant 拨款令
t8 ~isuiK allotment 分配；配股
qI2&a$Zb$ allotment notice 股份配售通知；配股通知
WG5)-;>q| allotment of shares 股份分配
.DhB4v& allowable 可获宽免；免税的
Xc
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R)]+>M-. allowable expenses 可扣税的支出
eqU y> allowance 免税额；津贴；备抵；准备金
7<93n`byM allowance for debts 债项的免税额
o-<.8Z}>at allowance for depreciation by wear and tear 耗损折旧免税额
:CXm@yF~4= allowance for funeral expenses 殡殓费的免税额
G=KXA'R)1. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T J0;xn6o allowance for repairs and outgoings 修葺及支出方面的免税额
>ZnnGX6$( allowance to debtor 给债务人的津贴
~<3J9\ z1 alteration of capital 资本更改
>\s+A2P alternate trustee 候补受托人
, Y0qGsV amalgamation 合并
_6\"U5*Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nX+c
HF ambit of charges 征税范围；收费范围
vyruUYFWe amended valuation 经修订的估值
xGw|@d
American Commodities Exchange 美国商品交易所
GrM`\MIO American Express Bank Limited 美国运通银行
i#Z#(D
`m American Stock Exchange 美国证券交易所
f"G-',O< amortization 摊销
(U|WP%IM' amount due from banks 存放银行同业的款项
Ap<j;s4` amount due from banks abroad 存放海外银行同业的款项
3'tq`t:SQ amount due from holding companies 控股公司欠款
e,@5`aYHM@ amount due from local banks 存放本港银行同业的款项
xL!@$;J amount due to banks 银行同业的存款
7$JE+gL/7 amount due to banks abroad 海外银行同业的存款
{$ _Gjv amount due to holding companies 控股公司存款
mFuHZ)iQG amount due to local banks 本港银行同业的存款
i[ n3ILn amount due to outport banks 外埠银行同业的存款
}^*m0`H amount for note issue 发行纸币的款额
tAS[T9B amount of bond 担保契据的款额
-N1X=4/fg amount of consideration 代价款额
"1-z'TV= amount of contribution 供款数额
S2~im?^21 amount of indebtedness 负债款额
_j\ 8u`^n amount of principal of the loan 贷款本金额
eOUEhpE amount of rates chargeable 应征差饷数额
PED5> 90 amount of share capital 股本额
X[1w(d U[ amount of sums assured 承保款额
s[ u*~ A amount of variation 变动幅度
ce1U}">11 amount of vote 拨款数额
-n GLmMv d amount payable 应付款额
P,K^ oz} amount receivable 应收款额
En YEAjX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^-qz!ib analysis 分析
xHuw ?4 ancillary risk 附属风险
$8NM[R.8^4 annual account 周年帐目；周年帐目报表；年度决算；年结
J!5& N c annual accounting date 年结日期
#} `pj}tQ annual allowance 每年免税额；年积金；年度津贴；年津
n6#z{,W<3 annual balance 年度余额
bMN ]co annual disposable income 每年可动用收入
:}Z Y*ind annual estimates 周年预算
"V<7X%LIX annual fee 年费
_16r8r$V annual general meeting 周年大会
D#d
\1g annual growth rate 年增率；每年增长率
ZE6W"pbjU annual long-term supplement 长期个案每年补助金
%E RR^ annual pensionable emolument 可供计算退休金的年薪
O7zj8 annual report 年报
?q}:ojrs1 Annual Report on the Consumer Price Index 《消费物价指数年报》
\|C~VU@ annual return 周年报表；周年申报表；每年报税表格
vH>s2\V" Annual Return Rules 《周年报表规则》
'],G!U( annual review of consumer prices 每年消费物价回顾
;b 0;66C8| annual roll-forward basis 逐年延展方式
O+ J0X*&x annual salary 年薪
;1Q @d annual statement 年度报表；年度决算表
H:,Hr_;nC 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
p!+bn,?G annuitant 年金受益人
W$Z8AZ{E annuity 年金
.-.b:gdO( annuity contract 年金合约
& *o {-kw annuity on human life 人寿年金
8 >!-|VSn antecedent debt 先前的债项
Kq}-) ante-dated cheque 倒填日期支票
kFQx7m anticipated expenditure 预期开支
E[>A# l53 anticipated net profit 预期纯利
cf*SW Ks anticipated revenue 预期收入
}syU(];s anti-inflation measure 反通货膨胀措施
[yDOv Q[ anti-inflationary stance 反通货膨胀立场
H e LW* apparent deficit 表面赤字
Ap!i-E,"J apparent financial solvency 表面偿债能力
!w:pb7+G apparent partner 表面合伙人
E#c9n%E\sz application for personal assessment 个人入息课税申请书
D]+@pK b application of fund 资金应用
NsL!AAN[V application to release as liquidator and to destruct the books of accounts and documents
dp*E#XCr1 申请免除清盘人职务及毁灭帐簿与文件
6MelN^\[7 appointed actuary 委任精算师
Q ` z2SYz> appointed auditor 委任核数师；委任审计师
9PJnKzQ4 appointed trustee 委任的受托人
muIJeQ.C appointer 委任人
Rh{`#dI~ = apportioned pro rata 按比例分摊
5O:4-} hz apportionment 分配；分摊
]n m(V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lrK?&a9AB apportionment formula 分摊方程式
7O' u5 N apportionment of estate duty 遗产税的分摊
9K=K,6
b appraisal 估价；评估
=wFl(Q6J appreciable growth 可观增长
#[sJKW appreciable impact 显着影响
,? V Yr L appreciable increase 可观增长
Hn Y.=_G appreciation 增值；升值
^AR kjYt appreciation against other currencies 相对其他货币升值
@{@)gE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cs)R8vuB)z appreciation tax 增值税
qDjH^f appropriation 拨款；拨用；拨付
-hZw.eChQa appropriation account 拨款帐目
]t_ Wl1*| Appropriation Bill 拨款法案
vW5>{ appropriation-in-aid system 补助拨款办法
hj=k[t|g} approved assets 核准资产
ZKVM9ofXRi approved basket stock 认可一篮子证券
}C5Fvy6uz approved budget 核准预算
/_tN&[ approved charitable donation 认可慈善捐款
<(BIWm* approved charitable institution 认可慈善机构
])vqXjN6" approved currency 核准货币；认可货币
8hZc #b; approved estimates 核准预算
,A>cL#Oe approved estimates of expenditure 核准开支预算
/ D;cm approved overseas insurer 核准海外保险人
C iIIlE4 approved overseas trust company 核准海外信托公司
%Wt F\p approved pooled investment fund 核准汇集投资基金
x=V3_HI/} approved provident fund scheme 认可公积金计划
,sltB3f approved provision 核准拨款
P$"s*otr approved redeemable share 核准可赎回股份
b:x*Hjf approved regional stock 认可地区性证券
m0JJPBp approved retirement scheme 认可退休金计划
s,7 OoLE approved subordinated loan 核准附属贷款
/1?{,Das= arbitrage 套戥；套汇；套利
8FQNeQr arbitrageur 套戥者；套汇者
0D}k ^W arbitrary amount 临时款项
.zvv k arrangement 措施；安排；协定
g\@zQ^O? arrears 欠款
1c:/c|shQ_ arrears of pay 欠付薪酬
/B5rWJ2AS arrears of revenue 逾期未收税款；逾期未收的帐项
+l>X Z articles of association 组织章程；组织细则；组织章程细则
Q8NrbMrl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fP{IW`t}] ascertainment of profit 确定利润
bl4I4 RB "Asia Clear" “亚洲结算系统”
$A>]lLo0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K(_8oB784 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1b8}TG2 Asian Development Fund [ADF] 亚洲发展基金
10m`LG Asian dollar bond 亚洲美元债券
&}FWpo! Asian dollar market 亚洲美元市场
0B(Y{*QB Asian dollar rate 亚洲美元利率
CZ ,2Rq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}\vw>iHPX@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*ub"!}$st asked price 沽盘；喊价；索价；卖方报价
c1g'l.XL
3 assessable income 应评税入息
Wfh+D[^ assessable loss 应评税亏损
mx Tuwx
assessable profit 应评税利润
6#kK assessable value 应评税值
K]ds2Kp& assessed profit 估定利润
Sh 7ob2 assessed value 经评估价值
X9#i!_* assessment 评税；评定；估价；评税单
*%2,=
p assessment number 评税编号；估价编号
?P Mi#H assessment of additional tax 补加税评税
3q`Uq`t4mR assessment of performance 业绩评估；实绩评价
57 :27d0y Assessor 评税主任
! $fF3^8- asset price bubbles 资产价格泡沫
4JGU`L:~ asset-backed securities 具资产保证的证券
)D
':bWP assets accretion 资产增值
h~k+!\ assets and liabilities 资产与负债
_j|U>s assets betterment statement 资产递增表；资产改进表
13/U4- %b2 assets lending 实物放款；有抵押贷款
FyRr/0C> assets of the company passing on the death 死者去世时转移的公司资产
J%8hf%! ud assets pledged as security for liabilities 用作负债抵押的资产
l,ra24 assets portfolio 资产投资组合
d
2z!i^: assets price 资产价格
I 3dUI~}u assets quality 资产质素
='fN
xabB assets realization 资产变现
1|5TuljTd assets refinancing arrangement 资产再集资安排
N0UZ%,h\ assets securitization 资产证券化
IUQYoKz4}A assets situated outside Hong Kong 在香港以外地方的资产
~uEI} z assets stripping 削减资产；拆卖资产
d&%}u 1 . assets value 资产值
0Yfz?:e assignee 承让人
j Ysg'Rl assignment 转让；转让书；转让契
I =nvL assignment of interest 权益转让
nLnzl assignment of letters patent and trade mark 专利证书及商标转让
'#CYw=S+ assignment of property 物业转让；物业转让书
PfJfa/#pA assignment right 转让权
TU?$yNE assignor 转让人
{-L}YX"Bh associate 有联系的人；有关连人士；相联者；合伙人；联系人
p.!p6ve){ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i vPX_#QI associate member 附属会员
9f $3{ g{m associated body corporate 相联法人团体
{EVHkQ+o associated company 相联公司；联属公司
=v~$&@ associated corporation 相联法团
@<44wMp Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z^GXKOeq 公认会计师公会〔英国〕
h($Jo Association of Futures Exchange Brokers 香港期货经纪协会
{D4N=#tl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/
2h6 association of underwriters 承保人组织
L$= a,$ assumption of control 接管
l# |M.V6G assurance 担保；保险；转易；转易书
&F|Wk,y assurance of interest 权益的转易
qQCds}<w at 19XX price 按一九ＸＸ年价格计算
Z/b,aZhB at a discount 按赔价计算；按贴水价格计算；打折扣
B-tLRLWn at a premium 按溢价计算；按升水价格计算
^-7-jZ@jz at call 通知付款；按通知
}Z% j=c"d at constant market price 按固定市价计算
wW0m}L at constant price 按固定价格计算
>TS= tK at cost 按成本计算
|=EwZ mj-c at current market price 按当时市价计算；按现时市价计算
1Ewg_/R at current price 按当时价格计算；按现时价格计算
~}s0~j ~ at factor cost 按要素成本计算；按生产要素成本计算
) ;fPir?+ at money-of-the-day price 按付款当日价格计算
Hu$JCB-% at or better 按指定或较佳价位〔买卖指令〕
wy?Hp* E at par 按面值计算；平价
@gihIys f at sight 见票即付
(:|1h@K/ R at the close 按收市盘
"oT]_WHqo at the opening 按开市盘
lsB.> N lU attestation 见证；见证条款
k:CSH{ s5{ at-the-money option 平价期权
* |)O attorney 受权人；受托代表人
'd9c CQ} attornment 新拥有人承认书
d x"9jFn attributable profit 可归属利润
p&3~n:
Fo attributable share value 可归属股份价值
bE2{^5iG Auckland Stock Exchange 奥克兰证券交易所
Hv|(V3- auction 拍卖
{fu[&@XV auctioneer 拍卖商
ufS0UD8%H audit 审计；核数
hPrE Audit Commission 审计署
n16TQe"8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*ZF:LOnU 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
eHH9#Vrhc$ audit review 帐目审查
gO m%?sg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\`WAG>'l5 audited account 审计帐目；经审计的帐目
vjYG>YhV audited annual account 经审计的周年帐目
^%Fn| U\u audited balance sheet 经审计的资产负债表
7 dXh,sD auditor 核数师；核数主任；审计师
zM<yd#`yt8 auditor's certificate 核数师证明书；审计师证明书
n_-k <3 auditor's report 核数师报告；审计师报告
Y~I6ee,\ Aussie bond 澳元债券
=8x-+u5}rK austerity budget 紧缩预算
M pLn) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.;NoKO7) Australia All Ordinaries Index 澳洲所有普通股票指数
??XtN.]7 Australian Dollar [AUD] 澳元
w m/>_ Australian Options Market 澳大利亚期权市场
X$ 7 6#x Australian Securities Commission 澳洲证券事务监察委员会
)LE#SGJP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_<l 9j;6 Australian Stock Exchange 澳大利亚证券交易所
@wW)#!Mou Austrian Schilling [ATS] 奥地利先令
I}1<epd , authentication 认证；鉴证
;%xG bg!lg authority to purchase 委托购买证；委购书
e}q!m(K]e- authorization 认可；核准；授权；授权书
Zz56=ZX*_ authorization by direction 指示授权
0p!N'7N authorization by instruction 指令授权
`;#I_ R_K authorization by warrant 令状授权
v{TI SgZ authorization of unit trust 单位信托的认可
rY k authorized agent 指定代理人
uCGn9] authorized capital 法定资本
jX
6 +~ authorized clerk 出市员
}7/Ob)O authorized dealer 认可交易商
vX"jL authorized financial institution 认可财务机构
gj1l9>f>]a authorized fund 认可基金
1A/li% authorized fund house 获授权的基金公司；认可基金公司
D[CEg2$y authorized institution 认可机构
]e]hA@4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_D."KU| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;#6j9M0 authorized insurer 获授权保险人；获认可承保人
w 0$l3^}z authorized investment 特准投资项目
X>VxE/ authorized person 获授权人
u"M^qRhD authorized representative 获授权代表
k0!D9tk authorized share capital 法定股本
*(]@T@yN automated quotation system 自动报价系统
wvg>SfV,e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S:xG:[N@ 自动交易系统〔香港期货交易所有限公司〕
"=XRonQZ automatic adjustment mechanism 自动调整机制
S[o R q automatic adjustment system 自动调整系统
xm}`6B^f Automatic Clearing House 自动票据交换所
QzA/HP a automatic exchange rates accumulation system 自动化汇率累集系统
8r gN G7d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J`{HM v automatic teller machine [ATM] 自动柜员机
/A/k13 J autopay 自动转帐
D`r_ Dz available assets 可用资产
6'vt
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^tFgkzXm available profit 可用利润
YM]ZL,8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<=7^D average 平均；平均数；海损
O8S"B6?$~' average basic salary 平均基本薪金
j8#B average consumer expenditure 平均消费开支；一般消费开支
>l|dLyiae average cost 平均成本
K>fY9`Whm average cost of land production 增辟土地平均成本
@ei: /~y3 average daily turnover 平均每日成交额
+ Ek('KOF average daily wage rate 平均每日工资率
vt-5 3fa| average expenditure pattern 平均开支模式
b-,]21 average growth rate 平均增长率
F6\r "63 average net fixed assets 固定资产平均净值
;l'kPUv([ average of relatives 相对价格平均数
,R;wk=k average price 平均价格
'Z(4Wuwb average propensity to consume 平均消费倾向；一般消费倾向
=8) q-{p3 average propensity to save 平均储蓄倾向；一般储蓄倾向
<y5f[HjLy average rate 平均率
`jB2' average revenue 平均收入；平均收益
WXC}Ie average stock 平均库存；平均存货
S)d_A average yearly rent 平均年租
rJl'+Ae9N| avoidance of double taxation 避免双重课税
#y%?A; avoidance of tax 避税
