A:
Oukd_Ryf A share Ａ股；甲类股份
kVd5,Qd abatement of tax 减税；减扣免税额
V\0E=M*P ABN AMRO Bank N.V. 荷兰银行
I!P4(3skAB above-the-line expenditure 线上项目支出；经常预算支出
8) HBh7/ above-the-line receipt 线上项目收入；经常预算收入
]%
K'
fXj$ ABSA Asia Limited 南非联合亚洲有限公司
]Ko^G_Rm
absolute change 绝对数值变更
\wYc1M@7V absolute expenditure 实际开支
'3^Q14`R absolute guideline figure 绝对准则数字
iox bf6{ absolute interest 绝对权益
3A_G=WaED absolute order of discharge 绝对破产解除令
=NadAyv absolute profit margin 绝对利润幅度
?-f,8Z|h absolute value 实值；绝对值
=J](.78 absolutely vested interest 绝对既得权益
* r;xw absorbed cost 已吸收成本；已分摊成本
Vz{>cSz# absorption 吸收；分摊；合并
GF*>~_Yr absorption rate 吸收率；摊配率；分摊率
@o6R[5( ACB Finance Limited 亚洲商业财务有限公司
{? Od{d9 acceptable form of reciprocity 合理的互惠条件
pr_> b`p6 acceptable rate 适当利率；适当汇率
9YD\~v;x acceptance agreement 承兑协议
eeM?]J- acceptance for honour 参加承兑
#AShbl jm+ acceptor 承兑人；接受人；受票人
\Wr,<Y acceptor for honour 参加承兑人
}9^@5!qX accident insurance 意外保险
{{\ce;hN Accident Insurance Association of Hong Kong 香港意外保险公会
M%I@<~wl accident insurance scheme 意外保险计划
Xw t`(h[u accident year basis 意外年度基准
yI&9\fn accommodation 通融；贷款
>{wuEPA accommodation bill 通融票据；空头票据
U6<M/>RG$ accommodation party 汇票代发人
];1R&:t account balance 帐户余额；帐户结余
&kzj?xK=(j account book 帐簿
A
(okv account collected in advance 预收款项
-\4zwIH account current book 往来帐簿
Br!9x {q* account of after-acquired property 事后取得的财产报告
k2r 3dO@q account of defaulter 拖欠帐目
S( account payable 应付帐款
!J3UqS account payee only [A/C payee only] 只可转帐；存入收款人帐户
LBat:7aH> account receivable 应收帐款
~Wei|,w'< account receivable report 应收帐款报表
/`3 #4= 5- account statement 结单；帐单；会计财务报表
FQk!d$BG account title 帐户名称；会计科目
i G#}` accountant's report 会计师报告
kJ T + Accountant's Report Rules 会计师报告规则
i7 w(S3a accounting and auditing procedure 会计与审计程序；会计与核数程序
Qs%B'9") Accounting Arrangements 《会计安排》
B2Z_]q$n* accounting basis 会计基础
r Ocg+5 accounting by Official Receiver 破产管理署署长呈交的帐目
MLr-,
"gs Accounting Circular 《会计通告》
,$N#Us(Wa accounting class 会计类别
Y%@hbUc}x9 accounting date 记帐日期；会计结算日期
eVJ^\z:4 accounting for money 款项核算
@ }&_Dv f Accounting Officer 会计主任
$=)gp PT accounting period 会计报告期；会计期
?IF) +] accounting policy 会计政策；会计方针
du_4eB accounting practice 会计惯例
lyv4f P accounting principle 会计准则
>P=Q #;v accounting record 会计记录
rzUlO5?R = accounting report 会计报告
P6\6?am Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cE\>f8 I Accounting Society of China 中国会计学会
!M s[eB accounting statement 会计报表
mV)+qXC accounting system 会计制度；会计系统
pr&=n;_ n accounting transaction 会计事项；帐务交易
/<{: I \< accounting treatment 会计处理
]JX KZV8$0 accounting year 会计年度
[M%._ u, accretion 增值；添加
dg_G s>?2 accrual 应计项目；应累算数目
ac8P\2{" accrual basis 应计制；权责发生制
A6 !F@Ic[ accrual basis accounting 应计制会计；权责发生制会计
A&"%os accrue 应累算；应计
H
C0w;MG) accrued benefit 应累算利益
?6"{!s{ v accrued charges 应计费用
.4-,_`T? accrued cumulative preference share dividend 应累算的累积优先股股息
>/=> B7 accrued expenses 应累算费用
]rN#B-aAr accrued interest payable 应付利息；应计未付利息
! 5S d2<N accrued interest receivable 应收利息；应计未收利息
y >+mc7n accrued right 累算权益
?!'Zf Q:zK accruing profit 应累算的利润
iM]o"qOQm accumulated fiscal reserve 累积财政储备
Nd@~>&F accumulated profit 累积利润；滚存溢利
Ef)yQ accumulated reserve 累积储备
*F`A S> accumulation of surplus income 累积收益盈余
h@ ) acquired assets 既得资产
-LW [7s$ acquisition 收购；购置；取得
Hy_; nN+e acquisition cost 购置成本
4vWkT8HQ acquisition expenses 购置费用
=d)-Fd2li acquisition of 100% interest 收购全部股权
>V$ Gx>I acquisition of control 取得控制权
] )}]/Qw acquisition of fixed assets 购置固定资产
<hx+wrv acquisition of shell “买壳”
t0)<$At6J acquisition price 收购价
[p;E~-S act of God 天灾
[eUftr9&0 acting partner 执事合伙人
S DLv i!y active market 买卖活跃的市场；交投畅旺的市场；旺市
B9,^mE# active partner 积极参与的合伙人
\tN-(=T active trading 交投活跃
#oni:] E!m actual circulation 实际流通
=] C]= actual cost 实际成本
7U|mu~$.! actual expenditure 实际开支；实际支出
&#yR ;{ actual income 实际入息；实际收入；实际收益
r^,<(pbd actual market 现货市场
N!2Rl actual price 现货价；实际价格
U#&7p)4( actual profit 实际利润
cV{o?3<:B actual quotation 实盘；实际价位；实际报价
F4L;BjnJ actual year basis 按实际年度计算
\Ae9\Jp8M actuals 实货
YXo|~p;=Y actuarial investigation 精算调查
Z\}K{# actuarial principle 精算原则
T~_/Vi actuarial report 精算师报告
uxaYCa? Actuarial Society of Hong Kong 香港精算学会
({WyDu&= actuarial valuation 精算师估值
A:l@_*C.. actuary 精算师
H<EQu|f&x ad referendum agreement 暂定协议；有待覆核的协定
k%]=!5 F ad valorem duty 从价税；按值征税
GL{ 57 ad valorem duty system 从价税制
/3 B
$ ( ad valorem fee 从价费
re?s.dj T ad valorem tariff 从价关税
~{,X3-S_H additional allowance 额外免税额
6/V3.UP- additional amount for unexpired risk 未过期风险的额外款额
y: m_tv0~0 additional assessable profit 补加应评税利润
&0zT I?c additional assessment 补加评税
mZz="ZLa: additional commitment 额外承担
4(Iplo*Ys@ additional commitment vote 额外承担拨款
G uQ=gN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
03E4cYxt5 additional dependent parent allowance 供养父母额外免税额
4k-+?L!/G additional provision 额外拨款
*jIqAhs0{ additional stamp duty 附加印花税
mE%$HZ} additional tax 补加税罚款；补加税款
_j?e~w&0b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_WX tB# adjudged bankrupt 被裁定破产
l>*"mh adjudicated bankrupt 裁定破产人
y\dEk:\) adjudication fee 裁定费；评定印花税额手续费；评估契据费
%\|'%/"`2( adjudication of bankruptcy 裁定破产；宣告破产
o6
E!IX+ adjudication of insolvency 裁定无力偿还债务
Jc&y9]
adjusted actual 经调整的实数；调整后的实数
lKZB?Kk^w\ adjusted current assets 经调整的流动资产；调整后的流动资产
s, k adjusted figure 经调整的数字；调整后的数额
\.YS%"Vz adjusted liabilities 经调整的负债；调整后的负债
)WT>@ adjusted loss 经调整的亏损；调整后的亏损
%1}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
D(-y jY8aG adjusted profit 经调整的利润；调整后的利润
4SPy28<f adjusted surplus 经调整的盈余额；调整后的盈余额
h.O$]:N adjusted value 经调整的价值；调整后的价值
=0uAE7q(9 adjustment 调整；修订；理算〔保险〕
M" ^PW,k adjustment centre 调剂中心
< -W*$?^ adjustment lag 调整过程的时间差距；调整时差
MUfG?r\t adjustment mechanism 调整机制
Q ' _z<V adjustment of loss 亏损调整
t yaA\F57 adjustment process 调整过程；调整程序
FFdB tB adjustment range 调整幅度
b4^`DHRu6 administered exchange rate 受管制汇率
;q N+^;,2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*HE uorl administration expenses 行政费用
>D201&*G% administration fee 手续费；行政费
L|bwZ,M=}? administration in bankruptcy 破产管理
/|6;Z}2 administration order 遗产管理令
g~(E>6Y administrator 管理人；遗产管理人
2^8%>, administrator of the estate 遗产管理人
c uy1DDl admission of debt 债项承认书
zg-2C>(6a admission of proof 接纳债权证明
jck}" N advance 放贷款项；垫付款项；预支款项；预付款项
ys 5&PZg* advance account 暂支帐目；预付款帐户
Vz6Qxd{m3 advance compensation 预付补偿金
aaD;jxT&M| advance from shareholder 股东垫款
UG=K|OXWJ advance pending reimbursement 预支以待日后付还
V< k8N^ advanced economy 先进经济体系
o sKKt?^? advancement 预付；预付财产
a!O0,y advances warrant 垫款令
Q0EiEX) advancing 贷出
~ vqa7~}m adverse balance 逆差
R<OI1,..r adverse exchange 逆汇
sc, Xw:YO advertisement addressed to shareholders 在报章刊登的致股东通告
o=0]el^A advice for collection 托收通知书
=s<( P1|" advice of drawing 提款通知书；汇票通知书
HRB<Y
mP@ advice of payment 付款通知
"
Hd|7F'u= Advisory Committee [Securities and Futures Commission]
Y n LErJ 谘询委员会〔证券及期货事务监察委员会〕
\hCH>*x< Advisory Committee on Diversification 经济多元化谘询委员会
{%_L=2n6 affidavit 誓章；遗产申报誓章
"etPT@gF affidavit of no receipt 述明无收款的誓章
M)SEn/T- affiliate 联号；联营公司；附属公司
8#vc(04( affiliated company 附属公司；联号；联营公司
%2v4<icvq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L|p
Z$HB affordability 负担能力
\L"kV !> African Development Bank [AfDB] 非洲开发银行
=UV`.d2[ after-acquired property 事后取得的财产
u*hSj)vr1 after-hours dealing 市后交易
Z?\>JM >; after-tax profit 税后盈利；税后利润；税后溢利
! "Oh3 6 agency agreement 代理协议
:0h_K agency expenses 代理机构的开支
IIbYfPiO agency fee 代理费
h<$MyN4]g Agency Law 《代理法》
i[ mEi| agent 代理人；承销人
w K}T`*k agent of company 公司代理人
thhwN
A agent's fee 代理人费；经纪费
Dc,I7F|% aggregate 总计；总数；总体数字
~ 0M'7q' aggregate amount 总款额；总额
cFJY^A aggregate assets and liabilities 总体资产与负债
E~6c -Lw aggregate at constant price 按固定价格计算的总体数字
vh$%9ed aggregate demand 总需求
%f]:I aggregate gross position 总持仓量
Dd\jHF>u aggregate limit 总限额
R
rda# h^ aggregate of salaries tax 合计薪俸税
>3Eo@J,?d aggregate performance 总体表现；总体业绩
I"GB <oB aggregate supply 总体供应
EVGt 5z aggregate surplus 总盈余
{E@Lft- aggregate total 整体总额
A,a.8!*}vd aggregate value 总值；合计价值
T:; 2 aggregated basis 合计基准
, N)/w1?I aggregated net chargeable income 合计应课税入息实额
@H= :)* ; aggregation 合并计算；合计；总和
:5{wf Am aggregation of incomes of husband and wife 夫妇入息合并计算
DP|D\+YyYA aggregation of property 财产的总和
pS:4CNI{ agio 差价；贴水
o,)?!{k} Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
<*qnY7c&N; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#?S ^kM-0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
B8}Nvz
/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%rv7Jy 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
t;}:waZD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Fx2bwut.K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yPal<c agreement for a settlement 授产协议
3qf
Y m}d agreement for assignment 转让协议
r [*Vqcz agreement for sale 售卖协议；买卖协议
va0{>Dc+ agreement for sale and purchase 买卖协议
jEZMUqGY! agreement for the payment of interest 支付利息协议
Rd#WMo2Xd agreement for the repayment of money 还款协议
Eq j_m|@ agreement of reinsurance 再保险协议
Ys\ Wj%6A Agricultural Bank of China 中国农业银行
hbY5l}\5 air passenger departure tax 飞机乘客离境税
p" KFJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(^Y~ / airport tax 机场税
XzEc2)0'v alcohol duty 酒精税
)84 ~ugs alienation 让与；让渡；转让
l`f/4vy alimony 生活费；赡养费
N$U$5;r~` All Ordinaries Index [AOI] 所有普通股指数
md"!33 @ all risks 全险；综合险
]d!
UJ&<? All Sales Record for Stock Market 《股票市场成交报告》
UdpF@Q Allied Capital Resources Limited 新联财务有限公司
<4HDZ{"M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gMzcTmbc8 allocation letter 拨款信件
zdYy^8V|z allocation of fund 分配款项；预留款项
=\H!GT allocation of profit 利润分配；溢利分配
d^{RQ allocation warrant 拨款令
|Uc_G13Y{D allotment 分配；配股
(pv+c , allotment notice 股份配售通知；配股通知
6G[4rD& allotment of shares 股份分配
*GL/aEI<$ allowable 可获宽免；免税的
~T1 XLu allowable business loss 可扣除的营业亏损
M`,) w i allowable expenses 可扣税的支出
OC BgR4 I allowance 免税额；津贴；备抵；准备金
JzQ )jdvp allowance for debts 债项的免税额
+%ee8|\ allowance for depreciation by wear and tear 耗损折旧免税额
|#]@Z)xa allowance for funeral expenses 殡殓费的免税额
X:vghOt? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w5Y04J allowance for repairs and outgoings 修葺及支出方面的免税额
7/I, HxXp! allowance to debtor 给债务人的津贴
;V *l.gr'2 alteration of capital 资本更改
a,k>Q` alternate trustee 候补受托人
i3 @)W4{ amalgamation 合并
~a ]+#D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w9< R#y[A ambit of charges 征税范围；收费范围
&L'Dqew,* amended valuation 经修订的估值
{xXsBh
Y American Commodities Exchange 美国商品交易所
>n'o*gZM American Express Bank Limited 美国运通银行
1H6<[iHW American Stock Exchange 美国证券交易所
"@iK'
c^ amortization 摊销
:bwjJ}F amount due from banks 存放银行同业的款项
y1dDO2mA amount due from banks abroad 存放海外银行同业的款项
,$s8GAmq amount due from holding companies 控股公司欠款
n\*!CXc amount due from local banks 存放本港银行同业的款项
Egg=yF >T amount due to banks 银行同业的存款
X= 5xh amount due to banks abroad 海外银行同业的存款
u) }$~E> amount due to holding companies 控股公司存款
UC]\yUK1J amount due to local banks 本港银行同业的存款
=8AO: amount due to outport banks 外埠银行同业的存款
K,+LG7ec amount for note issue 发行纸币的款额
~A'!2 amount of bond 担保契据的款额
}` % *W`9b amount of consideration 代价款额
J&W)(Cf amount of contribution 供款数额
3@dL /x4A amount of indebtedness 负债款额
c;Pe/ d amount of principal of the loan 贷款本金额
7z JRJ*NB amount of rates chargeable 应征差饷数额
^c- amount of share capital 股本额
p<2L.\6" amount of sums assured 承保款额
2 ^h 27A amount of variation 变动幅度
<m)$K amount of vote 拨款数额
D$
dfNiCH amount payable 应付款额
v+46 QK|I& amount receivable 应收款额
/:~\5}tW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6e9,PS analysis 分析
+6HVhoxU# ancillary risk 附属风险
MQ 5R O;RY annual account 周年帐目；周年帐目报表；年度决算；年结
T@2#6Tffo annual accounting date 年结日期
#`CA8!j!! annual allowance 每年免税额；年积金；年度津贴；年津
f$e[u
E r annual balance 年度余额
7puFz4+f annual disposable income 每年可动用收入
ObVGV annual estimates 周年预算
X[]m _@ v annual fee 年费
6 Ypc` annual general meeting 周年大会
2@'oe7E annual growth rate 年增率；每年增长率
TC!Yb_H}gN annual long-term supplement 长期个案每年补助金
U>=Z-
T annual pensionable emolument 可供计算退休金的年薪
FGigbtj` annual report 年报
WA)yfo0A Annual Report on the Consumer Price Index 《消费物价指数年报》
l? Udn0F annual return 周年报表；周年申报表；每年报税表格
vK|E>nL Annual Return Rules 《周年报表规则》
eKE#Yr
d=x annual review of consumer prices 每年消费物价回顾
$WyD^|~SF annual roll-forward basis 逐年延展方式
Qu?R8+" KS annual salary 年薪
%7zuQ \w annual statement 年度报表；年度决算表
r e/@D@% 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
{ C=NUK%? annuitant 年金受益人
]
o*#t annuity 年金
WIC/AL' annuity contract 年金合约
0^I|u t4 annuity on human life 人寿年金
C7lH]`W|/ antecedent debt 先前的债项
'\Giv!> ante-dated cheque 倒填日期支票
ehzM) uK anticipated expenditure 预期开支
"c3Grfoz anticipated net profit 预期纯利
0b+Wc43}K anticipated revenue 预期收入
|=Eo?Q_ anti-inflation measure 反通货膨胀措施
(G z b anti-inflationary stance 反通货膨胀立场
"6MVvpy" apparent deficit 表面赤字
"& ])lz[u apparent financial solvency 表面偿债能力
CR8 /Ke apparent partner 表面合伙人
1"zDin!A application for personal assessment 个人入息课税申请书
ML w7 }[ application of fund 资金应用
0
HGM4[)= application to release as liquidator and to destruct the books of accounts and documents
sGy eb5c 申请免除清盘人职务及毁灭帐簿与文件
b LlKe50 appointed actuary 委任精算师
G_;)a]v8) appointed auditor 委任核数师；委任审计师
2 `7==? appointed trustee 委任的受托人
GPkmf%F J appointer 委任人
2D75:@JL}| apportioned pro rata 按比例分摊
E7t+E)= 8 apportionment 分配；分摊
.A R#&mL9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4 !i$4 apportionment formula 分摊方程式
Isvx7$Vu+ apportionment of estate duty 遗产税的分摊
6h|q'.Y appraisal 估价；评估
z.7cy@N6 appreciable growth 可观增长
f[<m<I appreciable impact 显着影响
\Jx04[= appreciable increase 可观增长
K K& rb~ appreciation 增值；升值
"'c
A2~ appreciation against other currencies 相对其他货币升值
X
iS1\* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G,?hp>lj appreciation tax 增值税
QQ%D8$k" appropriation 拨款；拨用；拨付
]R Ps|R? appropriation account 拨款帐目
10)jsA Appropriation Bill 拨款法案
Bp_$.!Qy appropriation-in-aid system 补助拨款办法
tj Il -IQ approved assets 核准资产
a|%J=k>> approved basket stock 认可一篮子证券
9>l*lCA approved budget 核准预算
Ov 5" approved charitable donation 认可慈善捐款
w`4=_J=GO approved charitable institution 认可慈善机构
7E!IF>` approved currency 核准货币；认可货币
>6NRi /[ approved estimates 核准预算
?u{~> approved estimates of expenditure 核准开支预算
|v \_@09= approved overseas insurer 核准海外保险人
/xsF90c\h approved overseas trust company 核准海外信托公司
}+)fMZz approved pooled investment fund 核准汇集投资基金
wT;0w3.Z approved provident fund scheme 认可公积金计划
( }{G`N>.{ approved provision 核准拨款
uD\?(LM approved redeemable share 核准可赎回股份
<v)1<*I approved regional stock 认可地区性证券
DK$X2B"c V approved retirement scheme 认可退休金计划
JLnH&(O approved subordinated loan 核准附属贷款
_wTOmz%|R arbitrage 套戥；套汇；套利
sPr~=, F arbitrageur 套戥者；套汇者
C<N LE- arbitrary amount 临时款项
o C< . =2] arrangement 措施；安排；协定
-8; 7Sp1 arrears 欠款
bSiYHRH.e arrears of pay 欠付薪酬
#r#1JtT arrears of revenue 逾期未收税款；逾期未收的帐项
T=iJGRctB articles of association 组织章程；组织细则；组织章程细则
Id_2PkIN$~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r"C ascertainment of profit 确定利润
>pU$wq|i "Asia Clear" “亚洲结算系统”
lpQS up Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D&od?3}E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"U e. @> Asian Development Fund [ADF] 亚洲发展基金
K~AR*1??[ Asian dollar bond 亚洲美元债券
'10oK {m$ Asian dollar market 亚洲美元市场
tX 5"U QA Asian dollar rate 亚洲美元利率
g
l^<Q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gW^VVbB'L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Yk)."r& ? asked price 沽盘；喊价；索价；卖方报价
UYk/v]ZA assessable income 应评税入息
K?[q% W]% assessable loss 应评税亏损
xDG2ws=@D assessable profit 应评税利润
+ fC=UAZ assessable value 应评税值
@LS@cCC,a assessed profit 估定利润
gbI^2=YT' assessed value 经评估价值
XlV0* }S assessment 评税；评定；估价；评税单
U7K,AflK?M assessment number 评税编号；估价编号
m+b): assessment of additional tax 补加税评税
G'oG< /A assessment of performance 业绩评估；实绩评价
S0B|# O%Z Assessor 评税主任
% W=b? : asset price bubbles 资产价格泡沫
`);AW(Q asset-backed securities 具资产保证的证券
Xn z3p" assets accretion 资产增值
?j40}
B]]d assets and liabilities 资产与负债
>[9 J?H assets betterment statement 资产递增表；资产改进表
9{(. Il J> assets lending 实物放款；有抵押贷款
d9B]fi} assets of the company passing on the death 死者去世时转移的公司资产
43|XSyS assets pledged as security for liabilities 用作负债抵押的资产
4[.oPK=i assets portfolio 资产投资组合
4[;X{ ! assets price 资产价格
F<L
EQ7T
assets quality 资产质素
:e_V7t ) o assets realization 资产变现
3?c3<`TW assets refinancing arrangement 资产再集资安排
5k`l $mW{ assets securitization 资产证券化
S4' assets situated outside Hong Kong 在香港以外地方的资产
T;L>;E>B assets stripping 削减资产；拆卖资产
(MR_^t assets value 资产值
zfc'=ODX assignee 承让人
SW*"\X; assignment 转让；转让书；转让契
: ]s UpO assignment of interest 权益转让
$K]m{ assignment of letters patent and trade mark 专利证书及商标转让
G`n_YH084 assignment of property 物业转让；物业转让书
3
^>l\, assignment right 转让权
7uKNd
*% assignor 转让人
{ &"CH]r associate 有联系的人；有关连人士；相联者；合伙人；联系人
G+% zn| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M@`;J jtSA associate member 附属会员
pk^K: Xs} associated body corporate 相联法人团体
C S@FYO associated company 相联公司；联属公司
{_`^R>"\&w associated corporation 相联法团
mzeY%A <0^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I,0q4 公认会计师公会〔英国〕
%K>,xiD) Association of Futures Exchange Brokers 香港期货经纪协会
X' d9[). Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$ {O# association of underwriters 承保人组织
Km(n7Ah" assumption of control 接管
$"FQj4%d assurance 担保；保险；转易；转易书
;%<,IdhN assurance of interest 权益的转易
6kNrYo m at 19XX price 按一九ＸＸ年价格计算
!9[>L@#G at a discount 按赔价计算；按贴水价格计算；打折扣
_I)U%? V+ at a premium 按溢价计算；按升水价格计算
_J Hd9)[ at call 通知付款；按通知
VtnRgdJ at constant market price 按固定市价计算
`+o 2DA)#( at constant price 按固定价格计算
)Qe~ 8u@? at cost 按成本计算
*A"~m != at current market price 按当时市价计算；按现时市价计算
Oy%''+g at current price 按当时价格计算；按现时价格计算
)6q,>whI] at factor cost 按要素成本计算；按生产要素成本计算
_C mO d-y at money-of-the-day price 按付款当日价格计算
qv]}$WU at or better 按指定或较佳价位〔买卖指令〕
'
0J1vG~c at par 按面值计算；平价
lr`&mZ( j at sight 见票即付
9f hsIe
at the close 按收市盘
; \]b T ;# at the opening 按开市盘
f4Xk,1Is attestation 见证；见证条款
?AJKBW^ at-the-money option 平价期权
7*
yzEM attorney 受权人；受托代表人
)TVFtI=,NN attornment 新拥有人承认书
mS~o?q-n attributable profit 可归属利润
*v9 2 attributable share value 可归属股份价值
d/BM& r Auckland Stock Exchange 奥克兰证券交易所
LcUh;=r}& auction 拍卖
I1pWaQ0 auctioneer 拍卖商
aMtsm L?= audit 审计；核数
<kGU,@6PF Audit Commission 审计署
3QG7C{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hWD;jR 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〕
IFF92VD& audit review 帐目审查
6^eV"&+@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
77\] B audited account 审计帐目；经审计的帐目
8 ,C *4y~ audited annual account 经审计的周年帐目
y~q8pH1
audited balance sheet 经审计的资产负债表
T)H{ auditor 核数师；核数主任；审计师
jz
qyk^X auditor's certificate 核数师证明书；审计师证明书
%p2Sh)@M auditor's report 核数师报告；审计师报告
y+"X~7EX Aussie bond 澳元债券
)iY xt:(, austerity budget 紧缩预算
/H8g( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H."EUcE { Australia All Ordinaries Index 澳洲所有普通股票指数
d-k%{eBV Australian Dollar [AUD] 澳元
{]:7bV#JP Australian Options Market 澳大利亚期权市场
U)E(`{p] Australian Securities Commission 澳洲证券事务监察委员会
>8k _n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GBRa.;Kk Australian Stock Exchange 澳大利亚证券交易所
1JztFix Austrian Schilling [ATS] 奥地利先令
/ro =?QYb authentication 认证；鉴证
thif Rd$4 authority to purchase 委托购买证；委购书
:_g$.h%% authorization 认可；核准；授权；授权书
4lKq{X5< authorization by direction 指示授权
IIn"=g=9 authorization by instruction 指令授权
";3zX k[# authorization by warrant 令状授权
4\Tl\SZ? authorization of unit trust 单位信托的认可
hw=
Ft4L authorized agent 指定代理人
3HcQ(+Z authorized capital 法定资本
|4B:<x authorized clerk 出市员
_V7r1fY: authorized dealer 认可交易商
umt.Um .m2 authorized financial institution 认可财务机构
YVHm{A1b0 authorized fund 认可基金
FB{KH . authorized fund house 获授权的基金公司；认可基金公司
-O apVa c authorized institution 认可机构
;#vKi0V7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
whi`Z:~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
23N w!6S authorized insurer 获授权保险人；获认可承保人
;\14b?TUH authorized investment 特准投资项目
|wH5sjT authorized person 获授权人
,*7 (%k^` authorized representative 获授权代表
:l f+W authorized share capital 法定股本
rA%usaW automated quotation system 自动报价系统
-o $QS, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'}B+r@YCN 自动交易系统〔香港期货交易所有限公司〕
Q9Kve3u-i automatic adjustment mechanism 自动调整机制
m i,E- automatic adjustment system 自动调整系统
P<M?Qd 1 . Automatic Clearing House 自动票据交换所
$W!!wN=B automatic exchange rates accumulation system 自动化汇率累集系统
kBD>-5Sn_T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZWc]$H? automatic teller machine [ATM] 自动柜员机
ykV
5 autopay 自动转帐
05b_)&4R available assets 可用资产
A v2 08}Y available fiscal reserve 现存财政储备
"1 L$| available profit 可用利润
G(p`1~xm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Wu[&Wv~ average 平均；平均数；海损
{ g/0x,-Z average basic salary 平均基本薪金
/v- 6WSN average consumer expenditure 平均消费开支；一般消费开支
}\\KYyjY average cost 平均成本
_'{_gei_P average cost of land production 增辟土地平均成本
y5?RVlKJ average daily turnover 平均每日成交额
Ji> o! average daily wage rate 平均每日工资率
nxWY7hU average expenditure pattern 平均开支模式
l49*<nkmq average growth rate 平均增长率
.Le?T&_ average net fixed assets 固定资产平均净值
GO` Ru 8 average of relatives 相对价格平均数
4dO~C average price 平均价格
Mv K !u average propensity to consume 平均消费倾向；一般消费倾向
PIu1+k.r? average propensity to save 平均储蓄倾向；一般储蓄倾向
yku5SEJ\ average rate 平均率
0
q} *S~ average revenue 平均收入；平均收益
vms|x wb average stock 平均库存；平均存货
a
yCY~=i average yearly rent 平均年租
JtEo'As :[ avoidance of double taxation 避免双重课税
1I C~e ^" avoidance of tax 避税
