A:
W;oU +z^t$ A share Ａ股；甲类股份
4B8S e abatement of tax 减税；减扣免税额
Y:!/4GF ABN AMRO Bank N.V. 荷兰银行
]VG84bFm above-the-line expenditure 线上项目支出；经常预算支出
K1/gJ9+(\ above-the-line receipt 线上项目收入；经常预算收入
{&}/p-S ABSA Asia Limited 南非联合亚洲有限公司
T19 rbL_ absolute change 绝对数值变更
e(=~K@m absolute expenditure 实际开支
QB3d7e)8> absolute guideline figure 绝对准则数字
}d3N`TT absolute interest 绝对权益
t#pqXY/;D absolute order of discharge 绝对破产解除令
-8Jl4F , absolute profit margin 绝对利润幅度
.1}rzh}8 absolute value 实值；绝对值
!E {GcK absolutely vested interest 绝对既得权益
|Iok(0V absorbed cost 已吸收成本；已分摊成本
{I9 N6BQ& absorption 吸收；分摊；合并
7hF,gl5 absorption rate 吸收率；摊配率；分摊率
akvwApn5 ACB Finance Limited 亚洲商业财务有限公司
W^d4 /] acceptable form of reciprocity 合理的互惠条件
g t^ ]32$ acceptable rate 适当利率；适当汇率
2VV[*QI acceptance agreement 承兑协议
$mI:I m`s acceptance for honour 参加承兑
T5dUJR2k$ acceptor 承兑人；接受人；受票人
$dZ>bXUw: acceptor for honour 参加承兑人
&. =}g] accident insurance 意外保险
Z"n'/S:q Accident Insurance Association of Hong Kong 香港意外保险公会
/pIb@:Y1? accident insurance scheme 意外保险计划
< qq'h accident year basis 意外年度基准
UC+7-y, accommodation 通融；贷款
VU`z|nBW@ accommodation bill 通融票据；空头票据
mzV"G>,o accommodation party 汇票代发人
/,Dwu?Lcqp account balance 帐户余额；帐户结余
uVq5fT`B account book 帐簿
V3 _b! account collected in advance 预收款项
Q3Z%a|3W account current book 往来帐簿
~AC P%QM= account of after-acquired property 事后取得的财产报告
S GBVR ^ account of defaulter 拖欠帐目
I*:qGr+ WJ account payable 应付帐款
Ck3QrfM account payee only [A/C payee only] 只可转帐；存入收款人帐户
3Zaq#uA account receivable 应收帐款
]) QO % account receivable report 应收帐款报表
jV4hxuc$ account statement 结单；帐单；会计财务报表
VM!-I8t account title 帐户名称；会计科目
+Y5(hjE accountant's report 会计师报告
BA1MGh Accountant's Report Rules 会计师报告规则
GcZM+ c accounting and auditing procedure 会计与审计程序；会计与核数程序
l~fh_ IV1 Accounting Arrangements 《会计安排》
}c35FM, accounting basis 会计基础
_ z<Y#mik accounting by Official Receiver 破产管理署署长呈交的帐目
UVT >7 Accounting Circular 《会计通告》
$(KIB82& accounting class 会计类别
M2;%1^ accounting date 记帐日期；会计结算日期
Esz1uty accounting for money 款项核算
2;%#C! TG; Accounting Officer 会计主任
` CA G8D accounting period 会计报告期；会计期
Y/^[qD accounting policy 会计政策；会计方针
|.Nr.4Yp accounting practice 会计惯例
RP~vB#} accounting principle 会计准则
1#> &p%P! accounting record 会计记录
rq<`(V'2 accounting report 会计报告
/ 63 W\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nIV.9#~& Accounting Society of China 中国会计学会
;w+:8<mM}a accounting statement 会计报表
W>}Qer4 accounting system 会计制度；会计系统
.K| P& accounting transaction 会计事项；帐务交易
W$ JY M3! accounting treatment 会计处理
u\()E|?p accounting year 会计年度
ERfd7 V<c> accretion 增值；添加
VMxYZkMNd_ accrual 应计项目；应累算数目
C!ZI&cD9
accrual basis 应计制；权责发生制
9feD!0A accrual basis accounting 应计制会计；权责发生制会计
;OQ'B=uK accrue 应累算；应计
& %N(kyp accrued benefit 应累算利益
Pn'`Q S? accrued charges 应计费用
vx\nr8'k accrued cumulative preference share dividend 应累算的累积优先股股息
y3={NB+ accrued expenses 应累算费用
eW%L$I accrued interest payable 应付利息；应计未付利息
_&; ZmNNhc accrued interest receivable 应收利息；应计未收利息
[^?13 xMb accrued right 累算权益
"xD}6(NL(r accruing profit 应累算的利润
4NpHX +=P accumulated fiscal reserve 累积财政储备
T>\nWancQM accumulated profit 累积利润；滚存溢利
%PQldPL8 accumulated reserve 累积储备
H_% d3 RI accumulation of surplus income 累积收益盈余
[<D+p qh acquired assets 既得资产
$:f.Kr j acquisition 收购；购置；取得
Q7CwQi acquisition cost 购置成本
6-*~ t8 acquisition expenses 购置费用
e Z@Gu
acquisition of 100% interest 收购全部股权
9nng}em>. acquisition of control 取得控制权
?vZWUWa acquisition of fixed assets 购置固定资产
vQ:x% =] acquisition of shell “买壳”
S}zC3 acquisition price 收购价
$"Y3mD}?L act of God 天灾
2UU 2Vm_6 acting partner 执事合伙人
+Fk4{p active market 买卖活跃的市场；交投畅旺的市场；旺市
C+/E qq^( active partner 积极参与的合伙人
n!UMU ^ active trading 交投活跃
8`:M\* actual circulation 实际流通
I$aXnd6) actual cost 实际成本
#'J~Xk actual expenditure 实际开支；实际支出
Qy{NS.T actual income 实际入息；实际收入；实际收益
wD<vg3e[H actual market 现货市场
]~?S~l% actual price 现货价；实际价格
5"1!p3`\D{ actual profit 实际利润
/yx=7< actual quotation 实盘；实际价位；实际报价
Jq# [uX actual year basis 按实际年度计算
8_"3Yb`f actuals 实货
'is ,^q:@ actuarial investigation 精算调查
J*}VV9H actuarial principle 精算原则
i'Y-V]-> actuarial report 精算师报告
r@|R-Binz Actuarial Society of Hong Kong 香港精算学会
T1l XYhAWS actuarial valuation 精算师估值
^ D9
/ actuary 精算师
i'M^ez)u ad referendum agreement 暂定协议；有待覆核的协定
nHI(V-E2:H ad valorem duty 从价税；按值征税
`[X6#` < ad valorem duty system 从价税制
rU;
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8' 3"uv ad valorem tariff 从价关税
k!Vn4?B"k additional allowance 额外免税额
)2) Zz +< additional amount for unexpired risk 未过期风险的额外款额
~J%R-{U9 additional assessable profit 补加应评税利润
|tG05 +M additional assessment 补加评税
D4AEZgC F, additional commitment 额外承担
IgLVn<5n additional commitment vote 额外承担拨款
n ped additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lN);~|IOv7 additional dependent parent allowance 供养父母额外免税额
PASuf.U$" additional provision 额外拨款
H!Wis3S3G additional stamp duty 附加印花税
nA>*IU[ additional tax 补加税罚款；补加税款
p:Iw%eZ: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Bp &6x;MJf adjudged bankrupt 被裁定破产
Xf6fH O adjudicated bankrupt 裁定破产人
(})]H:W7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
{G Ub'J adjudication of bankruptcy 裁定破产；宣告破产
{VBR/M(q adjudication of insolvency 裁定无力偿还债务
j?=V tVP adjusted actual 经调整的实数；调整后的实数
H9sZR>(^ adjusted current assets 经调整的流动资产；调整后的流动资产
$ b4*/vMr adjusted figure 经调整的数字；调整后的数额
cE^kpnVq|< adjusted liabilities 经调整的负债；调整后的负债
:[ L{ KFQU adjusted loss 经调整的亏损；调整后的亏损
c L?\^K) 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
e %pu.q\gK adjusted profit 经调整的利润；调整后的利润
Dz,uS nnm adjusted surplus 经调整的盈余额；调整后的盈余额
\^yXc*C adjusted value 经调整的价值；调整后的价值
w-J"z C adjustment 调整；修订；理算〔保险〕
<H<!ht%q3 adjustment centre 调剂中心
\.5F](: adjustment lag 调整过程的时间差距；调整时差
.H ,pO#{; adjustment mechanism 调整机制
ex.+'m<g adjustment of loss 亏损调整
'-`O.
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VxNX d? adjustment range 调整幅度
<[bQo&B2 E administered exchange rate 受管制汇率
J K[T]|G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pV8[l) J administration expenses 行政费用
T]^? l administration fee 手续费；行政费
N"S3N)wgd administration in bankruptcy 破产管理
dFzY OG1 administration order 遗产管理令
T& ]Na administrator 管理人；遗产管理人
TS1pR"6l administrator of the estate 遗产管理人
>Q&CgGpW $ admission of debt 债项承认书
Dq|GQdZ>o admission of proof 接纳债权证明
%WZ$]M?q advance 放贷款项；垫付款项；预支款项；预付款项
I[@ts!YD advance account 暂支帐目；预付款帐户
`q^(SM advance compensation 预付补偿金
%yeu" advance from shareholder 股东垫款
{ AFf:[G advance pending reimbursement 预支以待日后付还
Ocyb c% advanced economy 先进经济体系
V>6QPA^ advancement 预付；预付财产
B<Ol+)@,} advances warrant 垫款令
qbH %Hx advancing 贷出
CdZnD#F2 adverse balance 逆差
i)=m7i adverse exchange 逆汇
X| ,["Az
8 advertisement addressed to shareholders 在报章刊登的致股东通告
Pv~: gP advice for collection 托收通知书
)5U !>,fT advice of drawing 提款通知书；汇票通知书
(/-lV&eR advice of payment 付款通知
v3 -5"q!Sq Advisory Committee [Securities and Futures Commission]
AHq M7+r9 谘询委员会〔证券及期货事务监察委员会〕
b)d^ `J Advisory Committee on Diversification 经济多元化谘询委员会
B`#*o<eb affidavit 誓章；遗产申报誓章
KVg[#~3 affidavit of no receipt 述明无收款的誓章
?gU }[] affiliate 联号；联营公司；附属公司
JT}.F!q6E affiliated company 附属公司；联号；联营公司
xg?auje affirmation [estate duty] 非宗教式宣誓〔遗产税〕
emA.{cVr! affordability 负担能力
rjXnDh]MC African Development Bank [AfDB] 非洲开发银行
*u}'}jC1X after-acquired property 事后取得的财产
3\1#eK'TK. after-hours dealing 市后交易
MBlBMUJk after-tax profit 税后盈利；税后利润；税后溢利
2R \+} agency agreement 代理协议
7"#f!. E agency expenses 代理机构的开支
d)\2U { agency fee 代理费
>[EBpYi Agency Law 《代理法》
>G&^?5 agent 代理人；承销人
;e d#+$Na agent of company 公司代理人
w;~>k%}j agent's fee 代理人费；经纪费
r|<6Aae& aggregate 总计；总数；总体数字
r 5[4h'f aggregate amount 总款额；总额
6s5yyy=L%~ aggregate assets and liabilities 总体资产与负债
Nfg{,/ O aggregate at constant price 按固定价格计算的总体数字
JwB"\&'1ZS aggregate demand 总需求
cu)U7 aggregate gross position 总持仓量
-A}zJBcR aggregate limit 总限额
"w9`cz9a~J aggregate of salaries tax 合计薪俸税
l~NEGb aggregate performance 总体表现；总体业绩
z" EWj7 3 aggregate supply 总体供应
q~j)W $k aggregate surplus 总盈余
MF^_ Z3GS' aggregate total 整体总额
[z2eC H aggregate value 总值；合计价值
bi.wYp(*6L aggregated basis 合计基准
Xo \S9,s{ aggregated net chargeable income 合计应课税入息实额
$2Q YxY 9s aggregation 合并计算；合计；总和
cW; H!:& aggregation of incomes of husband and wife 夫妇入息合并计算
9)Ly}Kzx aggregation of property 财产的总和
*,0+RAS vq agio 差价；贴水
Yt pRy%
R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2[ksi51y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?~Pv3'%d 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Y([d;_#P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_KN:
o10U 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ev{MCu1!6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w:Ra7ExP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i y}xICt agreement for a settlement 授产协议
Q(e{~
]* agreement for assignment 转让协议
} 3J=DCtS agreement for sale 售卖协议；买卖协议
eIJ[0c b} agreement for sale and purchase 买卖协议
eVx~n(m!} agreement for the payment of interest 支付利息协议
Y.NE^Vn0 agreement for the repayment of money 还款协议
6A?8tm/0 agreement of reinsurance 再保险协议
F\-Si!~oOz Agricultural Bank of China 中国农业银行
]+ZM/'X air passenger departure tax 飞机乘客离境税
p 31oL{D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WFem#hq airport tax 机场税
6} #"qqnx alcohol duty 酒精税
8ljuc5,J alienation 让与；让渡；转让
uFo/s&6K alimony 生活费；赡养费
lm*g Gy1i All Ordinaries Index [AOI] 所有普通股指数
n[P\*S all risks 全险；综合险
0< Q*7aY All Sales Record for Stock Market 《股票市场成交报告》
z&F5 mp@ Allied Capital Resources Limited 新联财务有限公司
) b0];&hw] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7h`^N5H.q allocation letter 拨款信件
H99xZxHZ{ allocation of fund 分配款项；预留款项
n A+F allocation of profit 利润分配；溢利分配
Z9VR ]cf? allocation warrant 拨款令
[~)x<=H8{ allotment 分配；配股
#ua^{OrC/ allotment notice 股份配售通知；配股通知
\7 Gz\=\LR allotment of shares 股份分配
1O0X-C,wo$ allowable 可获宽免；免税的
uXpv*i {R allowable business loss 可扣除的营业亏损
nmg {%P allowable expenses 可扣税的支出
N 2Ssf$ allowance 免税额；津贴；备抵；准备金
6@YH#{~Zpv allowance for debts 债项的免税额
z SXA=
allowance for depreciation by wear and tear 耗损折旧免税额
Ha)np allowance for funeral expenses 殡殓费的免税额
=k_UjwgN^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mX;H(( allowance for repairs and outgoings 修葺及支出方面的免税额
Cfv]VQQE allowance to debtor 给债务人的津贴
P#;Th8k{K2 alteration of capital 资本更改
k C`Rd:5 alternate trustee 候补受托人
zN")elBi amalgamation 合并
=)
}nLS3t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V^sc1ak1Q ambit of charges 征税范围；收费范围
e 2wvc/gG6 amended valuation 经修订的估值
F&az": American Commodities Exchange 美国商品交易所
H %z/v|e6 American Express Bank Limited 美国运通银行
SY T$3|a American Stock Exchange 美国证券交易所
;MPKJS68@ amortization 摊销
9go))&`PJL amount due from banks 存放银行同业的款项
oj@g2 H5P amount due from banks abroad 存放海外银行同业的款项
CmnHh~% amount due from holding companies 控股公司欠款
3[VNsX amount due from local banks 存放本港银行同业的款项
;7j,MbU amount due to banks 银行同业的存款
`HyF_m>\ amount due to banks abroad 海外银行同业的存款
J^:n* C
amount due to holding companies 控股公司存款
^{[[Z.&R? amount due to local banks 本港银行同业的存款
,hvc``j
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|r !G, amount for note issue 发行纸币的款额
,Xtj;@~- amount of bond 担保契据的款额
KUKI qAA amount of consideration 代价款额
J>h;_jA amount of contribution 供款数额
EEwWu cQ amount of indebtedness 负债款额
6 64q~_@B1 amount of principal of the loan 贷款本金额
7n&yv9" amount of rates chargeable 应征差饷数额
F0.z i>5 amount of share capital 股本额
&d,Wy"WPi amount of sums assured 承保款额
;==j|/ERe amount of variation 变动幅度
JD lBVZ! amount of vote 拨款数额
+`}o,z/^ amount payable 应付款额
N2FbrfNFa amount receivable 应收款额
;s_"{f`Y6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1tGgDbJU analysis 分析
MI*Sq\-i ancillary risk 附属风险
_Zy T 3P& annual account 周年帐目；周年帐目报表；年度决算；年结
8,*3zVk- annual accounting date 年结日期
"dtlME{Bx annual allowance 每年免税额；年积金；年度津贴；年津
fRNP#pi0u annual balance 年度余额
6t m \L annual disposable income 每年可动用收入
O{ q &]~, annual estimates 周年预算
=/}X$,@2 annual fee 年费
5@f5S0 Y annual general meeting 周年大会
\fi}Q\|C annual growth rate 年增率；每年增长率
PeNF+5s/K annual long-term supplement 长期个案每年补助金
_ECB^s_ annual pensionable emolument 可供计算退休金的年薪
{y-`Q S annual report 年报
E9$H nj+m Annual Report on the Consumer Price Index 《消费物价指数年报》
xS+rHC annual return 周年报表；周年申报表；每年报税表格
k| B2@{ Annual Return Rules 《周年报表规则》
j^ EbO3 annual review of consumer prices 每年消费物价回顾
qm%nIU \* annual roll-forward basis 逐年延展方式
U^ ?=
0+ annual salary 年薪
J?D\$u: annual statement 年度报表；年度决算表
1;&T^Gdj 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
nk/vGa4 annuitant 年金受益人
D=&K&6rr annuity 年金
(/?R9T[V&^ annuity contract 年金合约
S #2[%o annuity on human life 人寿年金
2w4MJ,Uw antecedent debt 先前的债项
Dbz]{_Y; ante-dated cheque 倒填日期支票
0roCP =; anticipated expenditure 预期开支
X| <yq anticipated net profit 预期纯利
f j+O' X anticipated revenue 预期收入
!^v\^Fc anti-inflation measure 反通货膨胀措施
LNiS`o\ anti-inflationary stance 反通货膨胀立场
a.,_4;'UE1 apparent deficit 表面赤字
+)gB9DoK apparent financial solvency 表面偿债能力
O-!,Jm apparent partner 表面合伙人
`{}@@] application for personal assessment 个人入息课税申请书
v8'5pLt" application of fund 资金应用
P']Y(
!L application to release as liquidator and to destruct the books of accounts and documents
=x
H~ww (D 申请免除清盘人职务及毁灭帐簿与文件
6N3@!xtpi appointed actuary 委任精算师
* Hunp Y appointed auditor 委任核数师；委任审计师
*s\sa+2al appointed trustee 委任的受托人
/80YZ appointer 委任人
o;QZe& apportioned pro rata 按比例分摊
SdI 1}& apportionment 分配；分摊
P4 6,o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'C~9]Y]. apportionment formula 分摊方程式
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S% apportionment of estate duty 遗产税的分摊
X4Xf2aXI appraisal 估价；评估
j-32S! appreciable growth 可观增长
6?o>{e7n^ appreciable impact 显着影响
@a(oB. i appreciable increase 可观增长
asz?p\k:bC appreciation 增值；升值
R Gp'b appreciation against other currencies 相对其他货币升值
2 ~-( A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n(R_#,Hs appreciation tax 增值税
sF ElD
]| appropriation 拨款；拨用；拨付
m&Sp1=*Ejy appropriation account 拨款帐目
x)R0F\ _ Appropriation Bill 拨款法案
?v.Gn9Z& appropriation-in-aid system 补助拨款办法
woau'7}XOu approved assets 核准资产
q%S8\bt approved basket stock 认可一篮子证券
!<r8~ A3!( approved budget 核准预算
[H^ X"D approved charitable donation 认可慈善捐款
_}ele+ approved charitable institution 认可慈善机构
d?7BxYaa approved currency 核准货币；认可货币
V(..8}LlD approved estimates 核准预算
(}~ucI<~ approved estimates of expenditure 核准开支预算
9v~5qv; approved overseas insurer 核准海外保险人
8 u:2,l approved overseas trust company 核准海外信托公司
61:9(*4~!F approved pooled investment fund 核准汇集投资基金
40.AM1Z0f approved provident fund scheme 认可公积金计划
hdg<bZk: approved provision 核准拨款
v[L[A3`"/ approved redeemable share 核准可赎回股份
P) 1 EA; approved regional stock 认可地区性证券
HNMBXXf, B approved retirement scheme 认可退休金计划
6"%2,`Nu approved subordinated loan 核准附属贷款
3 Gd|YRtk arbitrage 套戥；套汇；套利
(\&
62B1 arbitrageur 套戥者；套汇者
kzi|$Gs< arbitrary amount 临时款项
zlkWU arrangement 措施；安排；协定
@L8;VSI arrears 欠款
\EI#az=I arrears of pay 欠付薪酬
"L@g3g?|` arrears of revenue 逾期未收税款；逾期未收的帐项
kM`7EPk articles of association 组织章程；组织细则；组织章程细则
CQ1 8%w6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gjZx8oIoP ascertainment of profit 确定利润
LyP`{_"CM "Asia Clear" “亚洲结算系统”
a}yR p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
VDn:SGj5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)7AM3 %z1? Asian Development Fund [ADF] 亚洲发展基金
Efr3x{ j Asian dollar bond 亚洲美元债券
q+%!<]7X Asian dollar market 亚洲美元市场
UkfA}b^@v Asian dollar rate 亚洲美元利率
b1 )\Zi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v, 0<9! 'v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7d9Z/J@> asked price 沽盘；喊价；索价；卖方报价
(hsZ assessable income 应评税入息
0WXV c assessable loss 应评税亏损
**HrWM%?8o assessable profit 应评税利润
!NA`g7' assessable value 应评税值
^A#x<J+ assessed profit 估定利润
!gJzg*{u@ assessed value 经评估价值
T#r=<YH[C assessment 评税；评定；估价；评税单
{(0Id ! assessment number 评税编号；估价编号
\(bj(any assessment of additional tax 补加税评税
LG6I_[ assessment of performance 业绩评估；实绩评价
]}~4J.Yn Assessor 评税主任
EL +,jrU~ asset price bubbles 资产价格泡沫
4if\5 P:j asset-backed securities 具资产保证的证券
nx$bM( . assets accretion 资产增值
?Cc :) assets and liabilities 资产与负债
3 ):?ZCw7y assets betterment statement 资产递增表；资产改进表
+7Rt {C, assets lending 实物放款；有抵押贷款
:D 4];d>1 assets of the company passing on the death 死者去世时转移的公司资产
8]]@S"ZM,\ assets pledged as security for liabilities 用作负债抵押的资产
5Pqt_ZWy assets portfolio 资产投资组合
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(85rp/ assets price 资产价格
J Zw^ W { assets quality 资产质素
Da CblX assets realization 资产变现
nX 8B;*p6b assets refinancing arrangement 资产再集资安排
g]4y AV<2 assets securitization 资产证券化
M:(&n@e assets situated outside Hong Kong 在香港以外地方的资产
)f[C[Rd assets stripping 削减资产；拆卖资产
+C5#$5]; assets value 资产值
XHNkQe assignee 承让人
==` Pb assignment 转让；转让书；转让契
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TpX` assignment of interest 权益转让
WG\Q5k4Ba assignment of letters patent and trade mark 专利证书及商标转让
07Y_^d assignment of property 物业转让；物业转让书
X TM$a9) assignment right 转让权
6VFirLd assignor 转让人
UOJ*a1BM associate 有联系的人；有关连人士；相联者；合伙人；联系人
kwc*is Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
23k)X"5 associate member 附属会员
]_\AHnJ associated body corporate 相联法人团体
pU@YiwP"]x associated company 相联公司；联属公司
L6x B`E9 associated corporation 相联法团
AoU_;B\b% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q#m!/wod 公认会计师公会〔英国〕
J@gm@ jLc Association of Futures Exchange Brokers 香港期货经纪协会
"u5KbJW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
PY\W association of underwriters 承保人组织
T +(M8 qb assumption of control 接管
+K&?)?/= assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
[9J:bD at 19XX price 按一九ＸＸ年价格计算
r;'i<t{P at a discount 按赔价计算；按贴水价格计算；打折扣
6"%@ L{UQ at a premium 按溢价计算；按升水价格计算
Z, SY
N?@ at call 通知付款；按通知
(H2ylMpQt at constant market price 按固定市价计算
bl`D+/V at constant price 按固定价格计算
i)[kubM at cost 按成本计算
YQx?*
g ZS at current market price 按当时市价计算；按现时市价计算
1]Lhk?4t at current price 按当时价格计算；按现时价格计算
BPh" .R J at factor cost 按要素成本计算；按生产要素成本计算
$8Ig&k|~8 at money-of-the-day price 按付款当日价格计算
~;!BDL MC6 at or better 按指定或较佳价位〔买卖指令〕
V07VwVD at par 按面值计算；平价
Yfe'#MKfL at sight 见票即付
P*7S3Td at the close 按收市盘
dB@FI at the opening 按开市盘
X0!Bs-W Fp attestation 见证；见证条款
Enu!u~1]F at-the-money option 平价期权
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\j attorney 受权人；受托代表人
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$%G attornment 新拥有人承认书
W oWBs)E attributable profit 可归属利润
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*,0 attributable share value 可归属股份价值
df^0{gNHx Auckland Stock Exchange 奥克兰证券交易所
_TrZ'iL}T auction 拍卖
N6WPTUQ1mF auctioneer 拍卖商
rykj2/O audit 审计；核数
. Jptj Audit Commission 审计署
%pH)paRAP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
el}hcAY/RP 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〕
jmSt?M0.xV audit review 帐目审查
*!i,?vn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
JV&Zwbu audited account 审计帐目；经审计的帐目
}iMXXXBOT audited annual account 经审计的周年帐目
El {r$-} audited balance sheet 经审计的资产负债表
*q}FV 2 auditor 核数师；核数主任；审计师
,}u,)7 auditor's certificate 核数师证明书；审计师证明书
i},d[ auditor's report 核数师报告；审计师报告
C0gfJ~M ) Aussie bond 澳元债券
^u3*hl}YKy austerity budget 紧缩预算
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4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q ?(A!1(u Australia All Ordinaries Index 澳洲所有普通股票指数
}M^_Z#|, Australian Dollar [AUD] 澳元
p?}f|mQS) Australian Options Market 澳大利亚期权市场
z1kBNOr Australian Securities Commission 澳洲证券事务监察委员会
g
,`F<CF9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QjI#Cs}w Australian Stock Exchange 澳大利亚证券交易所
b/z'`?[ Austrian Schilling [ATS] 奥地利先令
_a fciyso authentication 认证；鉴证
ijE<spG authority to purchase 委托购买证；委购书
CcBQo8!G authorization 认可；核准；授权；授权书
ccRlql( authorization by direction 指示授权
)4 @M`8 authorization by instruction 指令授权
J`4Z<b53 authorization by warrant 令状授权
Y$>+U authorization of unit trust 单位信托的认可
jiq i!* authorized agent 指定代理人
#]k0Z~Bl authorized capital 法定资本
MST:.x ; authorized clerk 出市员
yq1Gqbh
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h] <GTWj authorized financial institution 认可财务机构
_cR6ik zW( authorized fund 认可基金
NS
h%t+XU] authorized fund house 获授权的基金公司；认可基金公司
3T"2S[gT authorized institution 认可机构
@ <|6{N< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s f
fV.cC` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"v@);\-V authorized insurer 获授权保险人；获认可承保人
6euR'd^Qi authorized investment 特准投资项目
"tfn?n0 authorized person 获授权人
4tbw*H5!5 authorized representative 获授权代表
Um/CR! authorized share capital 法定股本
o1
jk= automated quotation system 自动报价系统
n/xXQ7y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|!{ z?
i 自动交易系统〔香港期货交易所有限公司〕
KrJ 5"1= automatic adjustment mechanism 自动调整机制
#c6ui0E%;t automatic adjustment system 自动调整系统
B. V?s,U Automatic Clearing House 自动票据交换所
t-'I`I automatic exchange rates accumulation system 自动化汇率累集系统
iz Xbp02 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)ZQHa7V automatic teller machine [ATM] 自动柜员机
Dq{: R autopay 自动转帐
H~~7~1"x available assets 可用资产
^!q 08`0 available fiscal reserve 现存财政储备
eVJ= .?r available profit 可用利润
NKR aQ r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
c'"#q) average 平均；平均数；海损
,jAx%]@,I average basic salary 平均基本薪金
yb[{aL^4% average consumer expenditure 平均消费开支；一般消费开支
S Cgyp( average cost 平均成本
_2NN 1/F5 average cost of land production 增辟土地平均成本
ll^Th > average daily turnover 平均每日成交额
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+znP average daily wage rate 平均每日工资率
H0: iYHu average expenditure pattern 平均开支模式
np<f, average growth rate 平均增长率
es. jh average net fixed assets 固定资产平均净值
E~'q? LJOB average of relatives 相对价格平均数
1 , m\Q_ average price 平均价格
kJHr&=VO~ average propensity to consume 平均消费倾向；一般消费倾向
Su$18a"Bc average propensity to save 平均储蓄倾向；一般储蓄倾向
_Ngx$ average rate 平均率
> .a+: average revenue 平均收入；平均收益
<E D8"~_ average stock 平均库存；平均存货
O ]c=Yyl average yearly rent 平均年租
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\[{}} avoidance of double taxation 避免双重课税
"2*G$\ avoidance of tax 避税
