A:
Evj%$7H1L1 A share Ａ股；甲类股份
*eHa4I abatement of tax 减税；减扣免税额
w=fWW^>bP ABN AMRO Bank N.V. 荷兰银行
<B>qE a_I above-the-line expenditure 线上项目支出；经常预算支出
>bWpj8Kv above-the-line receipt 线上项目收入；经常预算收入
4AEw[(t ABSA Asia Limited 南非联合亚洲有限公司
'GezIIaH absolute change 绝对数值变更
,oH\rrglf absolute expenditure 实际开支
}*bp4 <| absolute guideline figure 绝对准则数字
<eEI R absolute interest 绝对权益
oF$#7#0`;8 absolute order of discharge 绝对破产解除令
a0)w/A& absolute profit margin 绝对利润幅度
O\f`+Q`0 absolute value 实值；绝对值
k}:;`ST absolutely vested interest 绝对既得权益
gd
* b0( absorbed cost 已吸收成本；已分摊成本
Rw
`ezC# absorption 吸收；分摊；合并
[{ 2v} absorption rate 吸收率；摊配率；分摊率
mTsyVji8 ACB Finance Limited 亚洲商业财务有限公司
[_%u5sc-y acceptable form of reciprocity 合理的互惠条件
Iq%<E:+GL acceptable rate 适当利率；适当汇率
$yi:0t8t acceptance agreement 承兑协议
! 7V>gWhR acceptance for honour 参加承兑
.'o=J`| acceptor 承兑人；接受人；受票人
Eb~vNdPo acceptor for honour 参加承兑人
xGyl7$J accident insurance 意外保险
t W~kn9glZ Accident Insurance Association of Hong Kong 香港意外保险公会
pNd`fV#jX accident insurance scheme 意外保险计划
#C } + accident year basis 意外年度基准
\xp0n accommodation 通融；贷款
^ f>c_[fR accommodation bill 通融票据；空头票据
,gk'8] accommodation party 汇票代发人
.f0qgmIyL account balance 帐户余额；帐户结余
hpXW t Q account book 帐簿
9IXy96 ]]6 account collected in advance 预收款项
MS#" TG/) account current book 往来帐簿
ym5@SBqIx account of after-acquired property 事后取得的财产报告
-3yK>\y=| account of defaulter 拖欠帐目
5 ph CEKt; account payable 应付帐款
Q&P WW#D account payee only [A/C payee only] 只可转帐；存入收款人帐户
jY\z+lW6A account receivable 应收帐款
>{ {ds-- account receivable report 应收帐款报表
F c[vs52 account statement 结单；帐单；会计财务报表
P !f{U;B account title 帐户名称；会计科目
? ,7!kTRH accountant's report 会计师报告
Es#:0KH].v Accountant's Report Rules 会计师报告规则
]v}W9{sY accounting and auditing procedure 会计与审计程序；会计与核数程序
\(7A7~ Accounting Arrangements 《会计安排》
o:v_I{ accounting basis 会计基础
F&uiI;+ zJ accounting by Official Receiver 破产管理署署长呈交的帐目
ZRYlm$C Accounting Circular 《会计通告》
YGPb8 ! accounting class 会计类别
:vIJ>6lIR accounting date 记帐日期；会计结算日期
<w}^Z}fpk& accounting for money 款项核算
xO :h[ Accounting Officer 会计主任
?8kFAf~ accounting period 会计报告期；会计期
XK\nOHLS accounting policy 会计政策；会计方针
!pU^?Hy= accounting practice 会计惯例
l[_an tokn accounting principle 会计准则
>Z*b0 j accounting record 会计记录
ZDaHR-%Y accounting report 会计报告
6 8n ;#-X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7]Qxt%7/> Accounting Society of China 中国会计学会
(KN",u6 F accounting statement 会计报表
*=B <S/0 accounting system 会计制度；会计系统
e.L&A | accounting transaction 会计事项；帐务交易
4Ia'Yr accounting treatment 会计处理
.?CaU accounting year 会计年度
IT= y + accretion 增值；添加
/"="y'Wx accrual 应计项目；应累算数目
% S"z9@ accrual basis 应计制；权责发生制
075IW"p' accrual basis accounting 应计制会计；权责发生制会计
Q3& ?2 8 accrue 应累算；应计
H (K!{k accrued benefit 应累算利益
%CnVK1u! accrued charges 应计费用
| qguLab( accrued cumulative preference share dividend 应累算的累积优先股股息
I 2AQ
G accrued expenses 应累算费用
g&$5!ifgi accrued interest payable 应付利息；应计未付利息
KsTGae;ds accrued interest receivable 应收利息；应计未收利息
q p}2 accrued right 累算权益
\C ~ 6
' accruing profit 应累算的利润
c}$>UhLe accumulated fiscal reserve 累积财政储备
nm`( ;<W accumulated profit 累积利润；滚存溢利
%JPr 7 } accumulated reserve 累积储备
hj"JmF$m accumulation of surplus income 累积收益盈余
rD$5]%Y acquired assets 既得资产
kuBtPZ acquisition 收购；购置；取得
IAkQR0fcN
acquisition cost 购置成本
0TV16 -- acquisition expenses 购置费用
&k| EG![ acquisition of 100% interest 收购全部股权
`q d5+~c acquisition of control 取得控制权
m Qx1co acquisition of fixed assets 购置固定资产
.<%q9Jy# acquisition of shell “买壳”
7hx^U90K acquisition price 收购价
jtf C3E,U act of God 天灾
^m D $# acting partner 执事合伙人
FZU1WBNL%t active market 买卖活跃的市场；交投畅旺的市场；旺市
#O~pf[ [L active partner 积极参与的合伙人
yn+m,K/ active trading 交投活跃
gkt lwiCZ actual circulation 实际流通
X ] &`"Z] actual cost 实际成本
-">Tvi4 actual expenditure 实际开支；实际支出
g qORE/[ actual income 实际入息；实际收入；实际收益
dHOH] x actual market 现货市场
C$q-WoTM( actual price 现货价；实际价格
a}` M[%d7 actual profit 实际利润
`}P9[HP actual quotation 实盘；实际价位；实际报价
2 7[e0 j actual year basis 按实际年度计算
d<
XY"Y% actuals 实货
.$d:c61X actuarial investigation 精算调查
ER-Xd9R actuarial principle 精算原则
":T"Y;
actuarial report 精算师报告
MY\mo,# Actuarial Society of Hong Kong 香港精算学会
aBQ --Sz actuarial valuation 精算师估值
G+sB/l" actuary 精算师
, 0HID:& ad referendum agreement 暂定协议；有待覆核的协定
jX ' pUO ad valorem duty 从价税；按值征税
@|<nDd{2 ad valorem duty system 从价税制
%vf;qVoA~ ad valorem fee 从价费
;j;U9-oh ad valorem tariff 从价关税
WSeiW additional allowance 额外免税额
M7Z&t'= additional amount for unexpired risk 未过期风险的额外款额
(?uK additional assessable profit 补加应评税利润
aH%tD!%,o additional assessment 补加评税
.AX%6+o additional commitment 额外承担
NI:O L
additional commitment vote 额外承担拨款
| 9 *$6Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yTbtS- additional dependent parent allowance 供养父母额外免税额
K; hP0J additional provision 额外拨款
}Dc pe M? additional stamp duty 附加印花税
OmK0-fa/ additional tax 补加税罚款；补加税款
O*/ Utl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2y$DTMu adjudged bankrupt 被裁定破产
uU$/4{ adjudicated bankrupt 裁定破产人
](- [
I# adjudication fee 裁定费；评定印花税额手续费；评估契据费
v{lDEF@2^N adjudication of bankruptcy 裁定破产；宣告破产
v(O@~ 8(I adjudication of insolvency 裁定无力偿还债务
lr)MySsu#H adjusted actual 经调整的实数；调整后的实数
<.lN'i;( adjusted current assets 经调整的流动资产；调整后的流动资产
y&4im; X0 adjusted figure 经调整的数字；调整后的数额
GQ.akA_( adjusted liabilities 经调整的负债；调整后的负债
gQ '=m U adjusted loss 经调整的亏损；调整后的亏损
? OO !M 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
`ALQSo~l adjusted profit 经调整的利润；调整后的利润
#/`MYh=!W adjusted surplus 经调整的盈余额；调整后的盈余额
2"xhFxoD7 adjusted value 经调整的价值；调整后的价值
T3)m{gv0` adjustment 调整；修订；理算〔保险〕
`+KLE(]vyH adjustment centre 调剂中心
U!"RfRD.< adjustment lag 调整过程的时间差距；调整时差
S)2 U oj adjustment mechanism 调整机制
hZe9 Y?) adjustment of loss 亏损调整
3PzF^ 8KJ adjustment process 调整过程；调整程序
\n#l+R23 adjustment range 调整幅度
b1e)w?n administered exchange rate 受管制汇率
B%[ #["Ol Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ax!@vL&@ administration expenses 行政费用
TxkvHiq2 administration fee 手续费；行政费
I[ZWOi\-
; administration in bankruptcy 破产管理
uWXxK"J. administration order 遗产管理令
$:D L+E-} administrator 管理人；遗产管理人
0B`rTLwB administrator of the estate 遗产管理人
_#P5j# admission of debt 债项承认书
eBECY(QMQ admission of proof 接纳债权证明
g2r8J0v advance 放贷款项；垫付款项；预支款项；预付款项
=o"sBVj advance account 暂支帐目；预付款帐户
G
i n advance compensation 预付补偿金
\=W t{ advance from shareholder 股东垫款
{2|s k9?W advance pending reimbursement 预支以待日后付还
|>I4(''} advanced economy 先进经济体系
kP~ ;dJD advancement 预付；预付财产
9fSX=PVRmQ advances warrant 垫款令
TlQ5'0&I advancing 贷出
Tkf4`Gxd adverse balance 逆差
5bK:sht adverse exchange 逆汇
Z q}Cl'f advertisement addressed to shareholders 在报章刊登的致股东通告
sD XJX JZ advice for collection 托收通知书
X.)1>zk advice of drawing 提款通知书；汇票通知书
"0"8Rp&V| advice of payment 付款通知
= U~\iJ Advisory Committee [Securities and Futures Commission]
Ce3
谘询委员会〔证券及期货事务监察委员会〕
uUG &At Advisory Committee on Diversification 经济多元化谘询委员会
i6h0_q8
> affidavit 誓章；遗产申报誓章
C Bx5:}t affidavit of no receipt 述明无收款的誓章
| -AR)Smt affiliate 联号；联营公司；附属公司
~Oj-W6-+&, affiliated company 附属公司；联号；联营公司
+qF,XJ2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@ (tiPV affordability 负担能力
==7=1 QfP African Development Bank [AfDB] 非洲开发银行
;}4e+`fF| after-acquired property 事后取得的财产
1\,wV, after-hours dealing 市后交易
g5&,l after-tax profit 税后盈利；税后利润；税后溢利
0jefV*3qpB agency agreement 代理协议
vC 5 ( agency expenses 代理机构的开支
F>3fP agency fee 代理费
dG]s_lb9H Agency Law 《代理法》
p@xK`=Urb agent 代理人；承销人
iuq%Q\0@w agent of company 公司代理人
_{?/4ZhA\+ agent's fee 代理人费；经纪费
o{QPW aggregate 总计；总数；总体数字
RE: $c!E! aggregate amount 总款额；总额
w.0]>/C aggregate assets and liabilities 总体资产与负债
.mS'c#~5Y aggregate at constant price 按固定价格计算的总体数字
i_;]UvP aggregate demand 总需求
*8QGv 6*vQ aggregate gross position 总持仓量
,7Lu7Q aggregate limit 总限额
~dqE Uu!C aggregate of salaries tax 合计薪俸税
* (@[E aggregate performance 总体表现；总体业绩
F_Mi/pB^`9 aggregate supply 总体供应
& 5YI!; q, aggregate surplus 总盈余
=G2A Ufn aggregate total 整体总额
QI2T G, aggregate value 总值；合计价值
Bx&wS|-) D aggregated basis 合计基准
D3%`vq u& aggregated net chargeable income 合计应课税入息实额
}h)[>I( aggregation 合并计算；合计；总和
E
:Y
*; aggregation of incomes of husband and wife 夫妇入息合并计算
76*5/J- aggregation of property 财产的总和
~v<,6BS<$Z agio 差价；贴水
u
k Kp,1xz 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》
^t\AB)(8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rRZ ,X% 《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》
sh"\ kk9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7e-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》
KuO5 ` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]LhNP}c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A,qWg0A]nt agreement for a settlement 授产协议
! Q5ip'L agreement for assignment 转让协议
`#~HCl agreement for sale 售卖协议；买卖协议
0Sz iT M agreement for sale and purchase 买卖协议
G" Fd]' agreement for the payment of interest 支付利息协议
]jS+ItL@ agreement for the repayment of money 还款协议
k/#& ]8( agreement of reinsurance 再保险协议
fOyL BixR Agricultural Bank of China 中国农业银行
/TgG^|
air passenger departure tax 飞机乘客离境税
f[/E $r99J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
COK7 i^ airport tax 机场税
;2; Kq)j_= alcohol duty 酒精税
'
RjFWHAp alienation 让与；让渡；转让
<4 Jo1 alimony 生活费；赡养费
8BZDaiE" All Ordinaries Index [AOI] 所有普通股指数
S|%f<z AtJ all risks 全险；综合险
Q04iuhDO: All Sales Record for Stock Market 《股票市场成交报告》
x+9 aTsZ Allied Capital Resources Limited 新联财务有限公司
@GG Pw9a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,Mwj`fgh allocation letter 拨款信件
$u9y
H Z allocation of fund 分配款项；预留款项
=e,2/Ep{i allocation of profit 利润分配；溢利分配
8Mq]
V
v allocation warrant 拨款令
:RW0 < allotment 分配；配股
HJ*W3Mg
allotment notice 股份配售通知；配股通知
a[GlqaQy+- allotment of shares 股份分配
b='YCa allowable 可获宽免；免税的
U>^ -Db] allowable business loss 可扣除的营业亏损
ukr
a)>Y[| allowable expenses 可扣税的支出
r,x;q allowance 免税额；津贴；备抵；准备金
* qE[Y0Cd allowance for debts 债项的免税额
E:&ga}h allowance for depreciation by wear and tear 耗损折旧免税额
of ^N4 allowance for funeral expenses 殡殓费的免税额
;
. c]0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bd2"k;H<o allowance for repairs and outgoings 修葺及支出方面的免税额
`1KZ14K allowance to debtor 给债务人的津贴
;o#R(m@Lx alteration of capital 资本更改
eRa1eR gP alternate trustee 候补受托人
zRJopcE< amalgamation 合并
:R<n{%~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yl%F }kBR ambit of charges 征税范围；收费范围
z rt8ze=Su amended valuation 经修订的估值
a-,BBM 8| American Commodities Exchange 美国商品交易所
C/+8lA6NV American Express Bank Limited 美国运通银行
?K/z`E!xhN American Stock Exchange 美国证券交易所
W<3nF5! amortization 摊销
3L4lk8Dd amount due from banks 存放银行同业的款项
fV_(P_C amount due from banks abroad 存放海外银行同业的款项
, c/\'k\K) amount due from holding companies 控股公司欠款
vF ;%#P amount due from local banks 存放本港银行同业的款项
;ePmN|rq; amount due to banks 银行同业的存款
7@m amount due to banks abroad 海外银行同业的存款
M>~jLu0@ amount due to holding companies 控股公司存款
13Ee"r amount due to local banks 本港银行同业的存款
h"' )D amount due to outport banks 外埠银行同业的存款
R
gEKs"e amount for note issue 发行纸币的款额
c;ELAns> amount of bond 担保契据的款额
>b0e"e Gt amount of consideration 代价款额
/9WR>NU AO amount of contribution 供款数额
*IGgbg[0 amount of indebtedness 负债款额
M#d_kDMw amount of principal of the loan 贷款本金额
R/ iw#.Yy amount of rates chargeable 应征差饷数额
`W8GfbL amount of share capital 股本额
8+uwzBNZ: amount of sums assured 承保款额
\,E;b{PQo6 amount of variation 变动幅度
J%;TK6 amount of vote 拨款数额
W]n%$a amount payable 应付款额
ewk62 { amount receivable 应收款额
3
$Uv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[Q v% analysis 分析
`{/z\ ancillary risk 附属风险
fdN-Zq@' annual account 周年帐目；周年帐目报表；年度决算；年结
HT5G HkT annual accounting date 年结日期
])a? ri annual allowance 每年免税额；年积金；年度津贴；年津
]RQQg,|D annual balance 年度余额
V2'(}k annual disposable income 每年可动用收入
#T n~hnW annual estimates 周年预算
^c^9kK' annual fee 年费
@B~/0
9 annual general meeting 周年大会
LC\Ys\/,U annual growth rate 年增率；每年增长率
&S<tX]v annual long-term supplement 长期个案每年补助金
Vr f` :% annual pensionable emolument 可供计算退休金的年薪
d;(L@9HHD annual report 年报
pP)0 l Annual Report on the Consumer Price Index 《消费物价指数年报》
/H,!7!6>? annual return 周年报表；周年申报表；每年报税表格
j+J)S1 Annual Return Rules 《周年报表规则》
U,+kV?Z annual review of consumer prices 每年消费物价回顾
EZc!QrY annual roll-forward basis 逐年延展方式
p/'C
v annual salary 年薪
6lq7zi}'w annual statement 年度报表；年度决算表
zie])_8|h Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
D C mNxN annuitant 年金受益人
ID5?x8o#k annuity 年金
* KFsO1j annuity contract 年金合约
>NW
/0'/ annuity on human life 人寿年金
M\8FjJ>9 antecedent debt 先前的债项
ZsUxO%jP ante-dated cheque 倒填日期支票
rGRxofi. anticipated expenditure 预期开支
2:/' anticipated net profit 预期纯利
|z|5j!Nfh anticipated revenue 预期收入
_4rb7"b1 anti-inflation measure 反通货膨胀措施
Y 1Bj++?2 anti-inflationary stance 反通货膨胀立场
T8ZBQ;o apparent deficit 表面赤字
E[6JHBE*r apparent financial solvency 表面偿债能力
qw0tw2| apparent partner 表面合伙人
-(qoz8H5 application for personal assessment 个人入息课税申请书
D_9&=a a' application of fund 资金应用
i,FG?\x@ application to release as liquidator and to destruct the books of accounts and documents
~7b '4\ 申请免除清盘人职务及毁灭帐簿与文件
_$wWKJy9 appointed actuary 委任精算师
o~gduNG# appointed auditor 委任核数师；委任审计师
/^#k /z appointed trustee 委任的受托人
wQp,RpM appointer 委任人
:4<+)r26 apportioned pro rata 按比例分摊
M`KrB5 a+6 apportionment 分配；分摊
W2yN EiH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#'^p-Jdm apportionment formula 分摊方程式
}`IN5NdYp apportionment of estate duty 遗产税的分摊
{ j,bV6X appraisal 估价；评估
+fAAkO*GP appreciable growth 可观增长
7l7eUy/z appreciable impact 显着影响
H<%7aOw O2 appreciable increase 可观增长
iyu%o9_ 0 appreciation 增值；升值
+sE8 1B appreciation against other currencies 相对其他货币升值
8S@ ~ ^D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A ! <R? appreciation tax 增值税
ZGzr h`j{- appropriation 拨款；拨用；拨付
ePIBg ( appropriation account 拨款帐目
23pHB |X Appropriation Bill 拨款法案
vp4!p~C{ appropriation-in-aid system 补助拨款办法
5D-xm$8C approved assets 核准资产
K,|Gtaa~ approved basket stock 认可一篮子证券
s3_i 5,y approved budget 核准预算
Z=R>7 ~H approved charitable donation 认可慈善捐款
(~}yt .7K approved charitable institution 认可慈善机构
20 zIO.&o approved currency 核准货币；认可货币
B HoZ}1_ approved estimates 核准预算
%9-).k approved estimates of expenditure 核准开支预算
= NF},j " approved overseas insurer 核准海外保险人
05DK-Wh? approved overseas trust company 核准海外信托公司
>B skw2 approved pooled investment fund 核准汇集投资基金
-YA1Uk approved provident fund scheme 认可公积金计划
Kdx?s;i approved provision 核准拨款
,, ]y 8P approved redeemable share 核准可赎回股份
tV*g1)'zX approved regional stock 认可地区性证券
}.o
rfW approved retirement scheme 认可退休金计划
_ 9#4 approved subordinated loan 核准附属贷款
(LTm!"Q arbitrage 套戥；套汇；套利
U&wVe$ arbitrageur 套戥者；套汇者
%=S^{A arbitrary amount 临时款项
;r^8In@6 arrangement 措施；安排；协定
6g@j,iFy arrears 欠款
^z9ITGB~tV arrears of pay 欠付薪酬
l0tMdsz arrears of revenue 逾期未收税款；逾期未收的帐项
h k(2,z articles of association 组织章程；组织细则；组织章程细则
l x U}HM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}v0oFY$u`H ascertainment of profit 确定利润
c(ZkK "Asia Clear" “亚洲结算系统”
(
y2%G=.j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e xTpy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
eO (VSjo'` Asian Development Fund [ADF] 亚洲发展基金
@5acTY Q Asian dollar bond 亚洲美元债券
9!_`HE+(XJ Asian dollar market 亚洲美元市场
sA3 4`ZAa Asian dollar rate 亚洲美元利率
qK.8^{b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jf*M}Q1jHE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zg)Z2?K|;u asked price 沽盘；喊价；索价；卖方报价
t \DS}3pv assessable income 应评税入息
w; }P<K assessable loss 应评税亏损
yFl@ z assessable profit 应评税利润
B\KvKT|\ assessable value 应评税值
'2u Q assessed profit 估定利润
6}n_r}kN R assessed value 经评估价值
]*%0CDY6`N assessment 评税；评定；估价；评税单
wcsUb 9( assessment number 评税编号；估价编号
'Xxt[Jy assessment of additional tax 补加税评税
Ls5|4%+& assessment of performance 业绩评估；实绩评价
3PpycJ} Assessor 评税主任
-zN*2T asset price bubbles 资产价格泡沫
QI=",vma u asset-backed securities 具资产保证的证券
SD8Q _[rY assets accretion 资产增值
V. =! ^0'A assets and liabilities 资产与负债
BNQ~O^R0 assets betterment statement 资产递增表；资产改进表
&=<x&4H+ assets lending 实物放款；有抵押贷款
(gvaYKvr assets of the company passing on the death 死者去世时转移的公司资产
"CT'^d+ assets pledged as security for liabilities 用作负债抵押的资产
fg*IHha assets portfolio 资产投资组合
p r(:99~3 assets price 资产价格
tL 3]9qfj assets quality 资产质素
2e/ JFhA assets realization 资产变现
%^2LTK(P assets refinancing arrangement 资产再集资安排
^7Z)/c`" assets securitization 资产证券化
jU@q Q@| assets situated outside Hong Kong 在香港以外地方的资产
$ze%! C assets stripping 削减资产；拆卖资产
-PB m@}* assets value 资产值
80![aj}z4G assignee 承让人
-% 5*c61 assignment 转让；转让书；转让契
B r`Xw^S assignment of interest 权益转让
&h`s:Y assignment of letters patent and trade mark 专利证书及商标转让
[Sg1\UTl assignment of property 物业转让；物业转让书
i0v; mc assignment right 转让权
X4Q ?]{ assignor 转让人
Fv.}w_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
%g kR G66 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HP:ee+n associate member 附属会员
1bYc^(z0 associated body corporate 相联法人团体
]
RN&s
associated company 相联公司；联属公司
iNe;h| associated corporation 相联法团
^0pd- n@pn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
VI74{='= 公认会计师公会〔英国〕
:JV= Kt Association of Futures Exchange Brokers 香港期货经纪协会
Owo2DsT t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t*NZ@)> association of underwriters 承保人组织
=v:vc~G6 assumption of control 接管
} NMA($@A assurance 担保；保险；转易；转易书
DJS0;!#
|O assurance of interest 权益的转易
;Lu%v%BM at 19XX price 按一九ＸＸ年价格计算
[_G_Wl'#8 at a discount 按赔价计算；按贴水价格计算；打折扣
pBL,kqYNA> at a premium 按溢价计算；按升水价格计算
^Q pP' at call 通知付款；按通知
2h I M!wQ at constant market price 按固定市价计算
Uk` ym at constant price 按固定价格计算
i ' H{cN6 at cost 按成本计算
B~D{p t3y at current market price 按当时市价计算；按现时市价计算
/[q6"R!uMz at current price 按当时价格计算；按现时价格计算
z{] $WVs:^ at factor cost 按要素成本计算；按生产要素成本计算
CJ8X Ky
at money-of-the-day price 按付款当日价格计算
=$X5O&E3' at or better 按指定或较佳价位〔买卖指令〕
lr=? &>MXj at par 按面值计算；平价
iyB02\d at sight 见票即付
9 ]c2ub7 at the close 按收市盘
g1@ zk $ at the opening 按开市盘
Q]S~H+eRy attestation 见证；见证条款
l<ag\ d at-the-money option 平价期权
2RFY nDN attorney 受权人；受托代表人
s+#gH@c attornment 新拥有人承认书
IX$dDwY|O> attributable profit 可归属利润
p^3 ]Q attributable share value 可归属股份价值
='`z Auckland Stock Exchange 奥克兰证券交易所
Y4_/G4C auction 拍卖
}TzMWdT auctioneer 拍卖商
.__XOd} K audit 审计；核数
@i'RIL} Audit Commission 审计署
)D{L<.i_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b^~ keQ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
A5S9F8Q/] audit review 帐目审查
1p[C5j3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
64%P}On audited account 审计帐目；经审计的帐目
aHNR0L3$}{ audited annual account 经审计的周年帐目
[a:y KJ[ audited balance sheet 经审计的资产负债表
,|D_? D)U auditor 核数师；核数主任；审计师
(#k> cA(} auditor's certificate 核数师证明书；审计师证明书
)e d5~ok auditor's report 核数师报告；审计师报告
H!?Av$h` Aussie bond 澳元债券
jVC`3 8| austerity budget 紧缩预算
5=W z KM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!_ZknZTT Australia All Ordinaries Index 澳洲所有普通股票指数
k |k Australian Dollar [AUD] 澳元
EiQX* v Australian Options Market 澳大利亚期权市场
9utiev~3 Australian Securities Commission 澳洲证券事务监察委员会
![h+ R@_( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pM],-7UM Australian Stock Exchange 澳大利亚证券交易所
)e(Rf!P{ Austrian Schilling [ATS] 奥地利先令
UbNA|`H authentication 认证；鉴证
jfP2n5X83 authority to purchase 委托购买证；委购书
\3JZ =/ authorization 认可；核准；授权；授权书
&_Z e@Ir- authorization by direction 指示授权
3=5K7 F authorization by instruction 指令授权
K+ZJSfO6 authorization by warrant 令状授权
dw#K!,g authorization of unit trust 单位信托的认可
mFfw*,M authorized agent 指定代理人
N[~{'i authorized capital 法定资本
Xb?:dlu3 authorized clerk 出市员
gqV66xmJ3 authorized dealer 认可交易商
*oopdGue authorized financial institution 认可财务机构
ZUePHI-dP authorized fund 认可基金
Q97F5ru6 authorized fund house 获授权的基金公司；认可基金公司
"
! F)K authorized institution 认可机构
\UA\0p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}(k#,&Fv` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$0$ 'co" authorized insurer 获授权保险人；获认可承保人
B~+3<# B authorized investment 特准投资项目
+Z> Y// authorized person 获授权人
=r"- Pm{ authorized representative 获授权代表
5$f
vI#NO< authorized share capital 法定股本
Uc%n{
a-a automated quotation system 自动报价系统
%IrR+f+H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eRU0gvgLu" 自动交易系统〔香港期货交易所有限公司〕
p4mi\~ Q automatic adjustment mechanism 自动调整机制
4wYD-MB automatic adjustment system 自动调整系统
jr[(g:L Automatic Clearing House 自动票据交换所
)[fjZG[ automatic exchange rates accumulation system 自动化汇率累集系统
[Jv0^"] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"yaz!?O>
automatic teller machine [ATM] 自动柜员机
a%| I'r autopay 自动转帐
FvYgp bEZ available assets 可用资产
|os u4=s| available fiscal reserve 现存财政储备
0U|t@& q available profit 可用利润
j/.$ (E Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HYcLXh vgu average 平均；平均数；海损
;iT@41)7 average basic salary 平均基本薪金
v: \ 8 average consumer expenditure 平均消费开支；一般消费开支
s?Lx\?T average cost 平均成本
>QyJRMY average cost of land production 增辟土地平均成本
21NGsG average daily turnover 平均每日成交额
.#^ta9^t7 average daily wage rate 平均每日工资率
?tzJ7PJ~B average expenditure pattern 平均开支模式
Y-2 IAJHS8 average growth rate 平均增长率
0lpkG
="&r average net fixed assets 固定资产平均净值
NSe H u k average of relatives 相对价格平均数
mj{B_3b5 average price 平均价格
Lx%*IE|c average propensity to consume 平均消费倾向；一般消费倾向
#1Zqq([@ average propensity to save 平均储蓄倾向；一般储蓄倾向
+cH,2 ^& average rate 平均率
di.yh3N$ average revenue 平均收入；平均收益
R[_Q}W'HG average stock 平均库存；平均存货
(~>uFH average yearly rent 平均年租
=MR.*m { avoidance of double taxation 避免双重课税
+kA>^ avoidance of tax 避税
