A:
(5VP *67 A share Ａ股；甲类股份
YS/{q~$t abatement of tax 减税；减扣免税额
,HR~oT^ ABN AMRO Bank N.V. 荷兰银行
x1wm ]|BIf above-the-line expenditure 线上项目支出；经常预算支出
1 vi<@i, above-the-line receipt 线上项目收入；经常预算收入
0 E{ $u ABSA Asia Limited 南非联合亚洲有限公司
P|c79 absolute change 绝对数值变更
_ 4pBJOJQ6 absolute expenditure 实际开支
CShVJ:u+K\ absolute guideline figure 绝对准则数字
\O`B@!d a~ absolute interest 绝对权益
hE+6z%A8 absolute order of discharge 绝对破产解除令
QD q 2< absolute profit margin 绝对利润幅度
|fq1Mn8 absolute value 实值；绝对值
;PGC9v%i absolutely vested interest 绝对既得权益
iC$~v#2 absorbed cost 已吸收成本；已分摊成本
[\eUCt F absorption 吸收；分摊；合并
"wA3l%d[Y absorption rate 吸收率；摊配率；分摊率
/6 b(w=pk ACB Finance Limited 亚洲商业财务有限公司
eRv3qK{` acceptable form of reciprocity 合理的互惠条件
,??xW{* | acceptable rate 适当利率；适当汇率
r(0I>|u acceptance agreement 承兑协议
Pa%XLn'5 acceptance for honour 参加承兑
, )u}8ty3j acceptor 承兑人；接受人；受票人
7DXT1+t acceptor for honour 参加承兑人
I3p ~pt2 accident insurance 意外保险
kR9G;IZ8s Accident Insurance Association of Hong Kong 香港意外保险公会
2r<UYB accident insurance scheme 意外保险计划
K4snp u hC accident year basis 意外年度基准
^`Vt<DMT accommodation 通融；贷款
~1i,R1_\Y accommodation bill 通融票据；空头票据
_~fO8_vr accommodation party 汇票代发人
v`bX#\It account balance 帐户余额；帐户结余
'l)@MX bGL account book 帐簿
?}bSQ)b account collected in advance 预收款项
WUMx:a0! account current book 往来帐簿
x ]J{EA{+ account of after-acquired property 事后取得的财产报告
XBdC/DM[ account of defaulter 拖欠帐目
o~ 2bk<]z account payable 应付帐款
+ .mIC:9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
!nC Z, account receivable 应收帐款
NhS0D=v6 account receivable report 应收帐款报表
~`u?|+*BO account statement 结单；帐单；会计财务报表
c-n'F+fZ account title 帐户名称；会计科目
wnN@aO6 g* accountant's report 会计师报告
9c4 6| Accountant's Report Rules 会计师报告规则
dGr Ow) accounting and auditing procedure 会计与审计程序；会计与核数程序
5d <-y2!M Accounting Arrangements 《会计安排》
coiTVDwA accounting basis 会计基础
O=G2bdY{, accounting by Official Receiver 破产管理署署长呈交的帐目
v5RS <?o Accounting Circular 《会计通告》
_LxV) accounting class 会计类别
v93+<@ Z accounting date 记帐日期；会计结算日期
-|:7<$2#I accounting for money 款项核算
<~<I K=n Accounting Officer 会计主任
aG?'F`UQ accounting period 会计报告期；会计期
wwmMpK}f accounting policy 会计政策；会计方针
LPvyfD;Zy accounting practice 会计惯例
jr vhTej accounting principle 会计准则
av&dGsFP accounting record 会计记录
9Or3X/:o accounting report 会计报告
`3*>tq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w 1h07_u;v Accounting Society of China 中国会计学会
*Iyv${ accounting statement 会计报表
Oh5(8.<y accounting system 会计制度；会计系统
=3 }@\f# accounting transaction 会计事项；帐务交易
k;#$Oxa>t= accounting treatment 会计处理
v$owG-_>< accounting year 会计年度
L_=J(H| accretion 增值；添加
2< qq[2 accrual 应计项目；应累算数目
(3&@c!E accrual basis 应计制；权责发生制
XK{`x< accrual basis accounting 应计制会计；权责发生制会计
[ `yiD> accrue 应累算；应计
b'St14_ accrued benefit 应累算利益
o>\j c accrued charges 应计费用
Qf$0^$ " accrued cumulative preference share dividend 应累算的累积优先股股息
_bMD | accrued expenses 应累算费用
%]nLCoQh accrued interest payable 应付利息；应计未付利息
6 7~m9pk accrued interest receivable 应收利息；应计未收利息
| ^^;v| accrued right 累算权益
u %JM0180 accruing profit 应累算的利润
X CDHd
?Ld accumulated fiscal reserve 累积财政储备
plv"/K JM accumulated profit 累积利润；滚存溢利
tQF7{F-} accumulated reserve 累积储备
k$7-F3 accumulation of surplus income 累积收益盈余
jCtl
] acquired assets 既得资产
r9yUye} acquisition 收购；购置；取得
<xOpm8 acquisition cost 购置成本
8L|rj4z<# acquisition expenses 购置费用
+d2+w1o^V acquisition of 100% interest 收购全部股权
3Yp_k acquisition of control 取得控制权
ouPwhB,bg acquisition of fixed assets 购置固定资产
~i=/@;wRp acquisition of shell “买壳”
Q{0-p Hr} acquisition price 收购价
N_= 7 act of God 天灾
F
C2oP, acting partner 执事合伙人
Q4Hf!v]r active market 买卖活跃的市场；交投畅旺的市场；旺市
pz:$n_XC} active partner 积极参与的合伙人
9 %,_G. active trading 交投活跃
44
o5I: actual circulation 实际流通
I`5F& 8J{ actual cost 实际成本
[64K?l0& actual expenditure 实际开支；实际支出
C;O U2,c,T actual income 实际入息；实际收入；实际收益
Go^W\y
actual market 现货市场
vpMNulXb, actual price 现货价；实际价格
d9R0P2 actual profit 实际利润
yaa+j8s] actual quotation 实盘；实际价位；实际报价
w( k7nGU] actual year basis 按实际年度计算
lmz{,O actuals 实货
uY5f mM9 actuarial investigation 精算调查
aL-V 9y actuarial principle 精算原则
D@" q2 ! actuarial report 精算师报告
/ZvNgaH5M Actuarial Society of Hong Kong 香港精算学会
hOO)0IrIM* actuarial valuation 精算师估值
Z5bmqhDo[ actuary 精算师
@ J!)o d ad referendum agreement 暂定协议；有待覆核的协定
B b}JyT
ad valorem duty 从价税；按值征税
@:oMlIw; ad valorem duty system 从价税制
49
fs$wr@ ad valorem fee 从价费
+0^ N# 0) ad valorem tariff 从价关税
1Yz1/gFj additional allowance 额外免税额
_U.8\J2 additional amount for unexpired risk 未过期风险的额外款额
+VAfT\G 2 additional assessable profit 补加应评税利润
* ,_Qdr^F additional assessment 补加评税
nx
$?wxIm additional commitment 额外承担
%_@8f|# ,M additional commitment vote 额外承担拨款
4_F<jx,G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jSa EwN additional dependent parent allowance 供养父母额外免税额
Mzt T/31S additional provision 额外拨款
sFx $ additional stamp duty 附加印花税
Zdr
+{- additional tax 补加税罚款；补加税款
Q^Y>T&Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X`.4byqdK adjudged bankrupt 被裁定破产
'355Pce/ adjudicated bankrupt 裁定破产人
_ 0oZgt) adjudication fee 裁定费；评定印花税额手续费；评估契据费
MP w@O0QS adjudication of bankruptcy 裁定破产；宣告破产
>Cb% `pe adjudication of insolvency 裁定无力偿还债务
$_S^Aw? adjusted actual 经调整的实数；调整后的实数
V. 1sb
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adjusted current assets 经调整的流动资产；调整后的流动资产
~*L H[l>K adjusted figure 经调整的数字；调整后的数额
qdAz3 iye adjusted liabilities 经调整的负债；调整后的负债
lh(A=hn"n adjusted loss 经调整的亏损；调整后的亏损
5u~Ik c~ 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
1&i!92:E adjusted profit 经调整的利润；调整后的利润
tCI 8 \~ adjusted surplus 经调整的盈余额；调整后的盈余额
WN?!(r<qA_ adjusted value 经调整的价值；调整后的价值
I E|x+RBD adjustment 调整；修订；理算〔保险〕
x*}(l%[ adjustment centre 调剂中心
OC 7:Dp4 adjustment lag 调整过程的时间差距；调整时差
V tZ adjustment mechanism 调整机制
x|F6^d
adjustment of loss 亏损调整
j8hb adjustment process 调整过程；调整程序
ZT"?W $ adjustment range 调整幅度
dU :s^^f&R administered exchange rate 受管制汇率
TJ?}5h5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p !hewtb5 administration expenses 行政费用
1[} =,uaM administration fee 手续费；行政费
|uj1T=ZY administration in bankruptcy 破产管理
DS=kSkW^&5 administration order 遗产管理令
F2z^7n.S administrator 管理人；遗产管理人
Mf f_j0D administrator of the estate 遗产管理人
WxWgY}` admission of debt 债项承认书
A}t.`FLP,j admission of proof 接纳债权证明
FK
}x *d advance 放贷款项；垫付款项；预支款项；预付款项
wZE[we^Q" advance account 暂支帐目；预付款帐户
RLw=y{% p advance compensation 预付补偿金
D<5gdIw advance from shareholder 股东垫款
\X
Nb 9- advance pending reimbursement 预支以待日后付还
' /z.\ S advanced economy 先进经济体系
wrK$ZO] advancement 预付；预付财产
H1s{JJAM>i advances warrant 垫款令
)WwysGkqol advancing 贷出
o7DDL{iR/ adverse balance 逆差
e4khReF; adverse exchange 逆汇
j ;VYF advertisement addressed to shareholders 在报章刊登的致股东通告
Qk Gr{ advice for collection 托收通知书
O|4~$7 advice of drawing 提款通知书；汇票通知书
3|/ ;`KfQ advice of payment 付款通知
jdXkU Advisory Committee [Securities and Futures Commission]
;s9!r a:3 谘询委员会〔证券及期货事务监察委员会〕
X'7 T" 5! Advisory Committee on Diversification 经济多元化谘询委员会
cK@O)Ko} affidavit 誓章；遗产申报誓章
bsP:tFw> affidavit of no receipt 述明无收款的誓章
0=t_ a]+ affiliate 联号；联营公司；附属公司
H+zQz8zMC affiliated company 附属公司；联号；联营公司
O JvEq@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uLe+1`Y5Ux affordability 负担能力
dQ/Xs.8 African Development Bank [AfDB] 非洲开发银行
bxrByu~| 1 after-acquired property 事后取得的财产
q/m}+v] after-hours dealing 市后交易
z* zLK[t+ after-tax profit 税后盈利；税后利润；税后溢利
s
~ (qO|d agency agreement 代理协议
zw\"!=r^ agency expenses 代理机构的开支
5\:#-IYJ agency fee 代理费
,(OA5%A9zK Agency Law 《代理法》
nFw&vR/q agent 代理人；承销人
03$Ay _ 2 agent of company 公司代理人
[EB2o.E sO agent's fee 代理人费；经纪费
B?#@<2*=L aggregate 总计；总数；总体数字
&X}9D)\UJ aggregate amount 总款额；总额
)Q w|)='- aggregate assets and liabilities 总体资产与负债
ln3x1^! aggregate at constant price 按固定价格计算的总体数字
&Xr F#s aggregate demand 总需求
s]U'*?P aggregate gross position 总持仓量
A`#5pGR aggregate limit 总限额
V0wK.^]+}/ aggregate of salaries tax 合计薪俸税
| +suGqo aggregate performance 总体表现；总体业绩
IW 6;ZDP aggregate supply 总体供应
*`| .:' aggregate surplus 总盈余
{7Dc(gNS aggregate total 整体总额
i T
4H@ aggregate value 总值；合计价值
+ #S]u C aggregated basis 合计基准
Kq hj =B aggregated net chargeable income 合计应课税入息实额
gAv?\9=a)W aggregation 合并计算；合计；总和
C\$7C5/ aggregation of incomes of husband and wife 夫妇入息合并计算
IB( IiF5 aggregation of property 财产的总和
9#O"^.Z ! agio 差价；贴水
"%,zB_ng\< 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》
b:Rl }"a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m[ifcDZ( e 《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》
;,Lq*x2s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s8 .oS);` 《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》
hCW8(Zt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@ mt v2P` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B quyPG" agreement for a settlement 授产协议
KhXW5hS1 agreement for assignment 转让协议
|\~cjPX( agreement for sale 售卖协议；买卖协议
P/ M*XUG. agreement for sale and purchase 买卖协议
Bi?.G7> agreement for the payment of interest 支付利息协议
?y ] 3kU agreement for the repayment of money 还款协议
~Z.lvdA_5 agreement of reinsurance 再保险协议
M"X/([G Agricultural Bank of China 中国农业银行
"=P@x|I air passenger departure tax 飞机乘客离境税
AL
H^tV? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WiPMvl8 airport tax 机场税
pOnZ7( alcohol duty 酒精税
>jN)9}3>-# alienation 让与；让渡；转让
Vwm\ a]s alimony 生活费；赡养费
)Je iTh^ All Ordinaries Index [AOI] 所有普通股指数
M ;\K+, all risks 全险；综合险
s )~Q@ze2 All Sales Record for Stock Market 《股票市场成交报告》
_F,@mQ$! Allied Capital Resources Limited 新联财务有限公司
7F)HAbIS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
owmA]f allocation letter 拨款信件
l~ F,i n. allocation of fund 分配款项；预留款项
0fi+tc 30 allocation of profit 利润分配；溢利分配
L|! 9%X0. allocation warrant 拨款令
ZiVT c/b allotment 分配；配股
,^AkfOY7" allotment notice 股份配售通知；配股通知
(Q#A Br8 allotment of shares 股份分配
8 9'nbg allowable 可获宽免；免税的
z~z.J ] allowable business loss 可扣除的营业亏损
} {j[ allowable expenses 可扣税的支出
47ir QK* allowance 免税额；津贴；备抵；准备金
e R8h4M~O allowance for debts 债项的免税额
M FE~bU(h allowance for depreciation by wear and tear 耗损折旧免税额
)7c^@I;7 allowance for funeral expenses 殡殓费的免税额
6M6 12 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
? w3f;v allowance for repairs and outgoings 修葺及支出方面的免税额
z'fGHiX7.0 allowance to debtor 给债务人的津贴
t?YGGu^ alteration of capital 资本更改
olK%TM[Y alternate trustee 候补受托人
/oe="/y6 amalgamation 合并
b*?="%e E( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sNS! / ambit of charges 征税范围；收费范围
'=%vf amended valuation 经修订的估值
$Iqt
c)DA American Commodities Exchange 美国商品交易所
T][\wyLx1 American Express Bank Limited 美国运通银行
Q\ro )r American Stock Exchange 美国证券交易所
==UH)o`?8 amortization 摊销
2&Wc4,O!i amount due from banks 存放银行同业的款项
9-}&znLZe amount due from banks abroad 存放海外银行同业的款项
/PH ktSG amount due from holding companies 控股公司欠款
* k=Pk amount due from local banks 存放本港银行同业的款项
W!GgtQw{F amount due to banks 银行同业的存款
]%shs amount due to banks abroad 海外银行同业的存款
3&x _%R amount due to holding companies 控股公司存款
VpTp*[8O amount due to local banks 本港银行同业的存款
]J_Dn\ amount due to outport banks 外埠银行同业的存款
2E=E!Zwt_ amount for note issue 发行纸币的款额
ffuV$# amount of bond 担保契据的款额
l EQn2+ amount of consideration 代价款额
@} aK\ amount of contribution 供款数额
t=A|
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W c-P= J*m amount of principal of the loan 贷款本金额
m Il^ amount of rates chargeable 应征差饷数额
0D$+WX amount of share capital 股本额
6j_
A{*~Ng amount of sums assured 承保款额
LT2m wJl amount of variation 变动幅度
Wm Od1 amount of vote 拨款数额
|D`Zi>lv amount payable 应付款额
y5+-_x, amount receivable 应收款额
Ww)qBsi8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QJGRi analysis 分析
_y5 b>+ ancillary risk 附属风险
%DzS~5$G annual account 周年帐目；周年帐目报表；年度决算；年结
{_ewc/~ annual accounting date 年结日期
I:AlM ? annual allowance 每年免税额；年积金；年度津贴；年津
Gh42qar` annual balance 年度余额
1c?,= ;> annual disposable income 每年可动用收入
:q^g+Bu= annual estimates 周年预算
+w GE annual fee 年费
TtKBok annual general meeting 周年大会
Y @pkfH annual growth rate 年增率；每年增长率
hMi!H.EX. annual long-term supplement 长期个案每年补助金
r{ 6 ,; annual pensionable emolument 可供计算退休金的年薪
kpK: @ annual report 年报
8oN4!#: Annual Report on the Consumer Price Index 《消费物价指数年报》
AVyo)=& annual return 周年报表；周年申报表；每年报税表格
BC!l)2 Annual Return Rules 《周年报表规则》
f85j?Jm annual review of consumer prices 每年消费物价回顾
1`B5pcuI annual roll-forward basis 逐年延展方式
z\fD}`^8 annual salary 年薪
|MT g KEsn annual statement 年度报表；年度决算表
M*aE) 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
.^P^lQT]> annuitant 年金受益人
m!E36ce} annuity 年金
#r:J,D6* annuity contract 年金合约
]#S.L ' annuity on human life 人寿年金
\p [ !@ d^ antecedent debt 先前的债项
_R Y<-B
ante-dated cheque 倒填日期支票
oaRPYgh4 anticipated expenditure 预期开支
K JcdX9x anticipated net profit 预期纯利
B'atwgI0 anticipated revenue 预期收入
8=)A ksu anti-inflation measure 反通货膨胀措施
P#rwYPww\ anti-inflationary stance 反通货膨胀立场
q0DoR@ apparent deficit 表面赤字
w?< :` apparent financial solvency 表面偿债能力
=NyzX&H6 apparent partner 表面合伙人
@oYTJd(v{ application for personal assessment 个人入息课税申请书
*w>
/vu application of fund 资金应用
BjO rQAO application to release as liquidator and to destruct the books of accounts and documents
'HW (RC0dR 申请免除清盘人职务及毁灭帐簿与文件
e`#Gq0}8 appointed actuary 委任精算师
nV"[Wng N appointed auditor 委任核数师；委任审计师
w&:h^u appointed trustee 委任的受托人
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appointer 委任人
p *NC nD* apportioned pro rata 按比例分摊
jwAO{.}T1r apportionment 分配；分摊
gh i!4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OkA-=M)RI: apportionment formula 分摊方程式
*% uv7G@%N apportionment of estate duty 遗产税的分摊
MeP U`M-- appraisal 估价；评估
Odw SN G appreciable growth 可观增长
+< bq@.x appreciable impact 显着影响
McH* J j appreciable increase 可观增长
>,hJ5-9 appreciation 增值；升值
XD %?'uUQ_ appreciation against other currencies 相对其他货币升值
g<}EL[9[J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P{QRmEE appreciation tax 增值税
nb0<.ICF%R appropriation 拨款；拨用；拨付
5g/^wKhKG appropriation account 拨款帐目
a[ Txd=b Appropriation Bill 拨款法案
}[ux4cd8Y appropriation-in-aid system 补助拨款办法
ot(|t4^ approved assets 核准资产
\+L_'*&8 approved basket stock 认可一篮子证券
J,m.L pY approved budget 核准预算
/x-Ja[kL approved charitable donation 认可慈善捐款
cr,o< approved charitable institution 认可慈善机构
3S'V>: approved currency 核准货币；认可货币
R%3H"FU9w approved estimates 核准预算
|W*f 6F3 approved estimates of expenditure 核准开支预算
bp$8hUNYz- approved overseas insurer 核准海外保险人
Er{[83
approved overseas trust company 核准海外信托公司
CdTmL{ Y1 approved pooled investment fund 核准汇集投资基金
$V`O%Sz approved provident fund scheme 认可公积金计划
Ldir'FW approved provision 核准拨款
j cx/Z R approved redeemable share 核准可赎回股份
>`,v?<>+ approved regional stock 认可地区性证券
t#Yyo$9 approved retirement scheme 认可退休金计划
iVXR=A\er approved subordinated loan 核准附属贷款
>SfC '* 1 arbitrage 套戥；套汇；套利
w8FZXL arbitrageur 套戥者；套汇者
V~e1CZ(2X arbitrary amount 临时款项
0#Rj[J;kh arrangement 措施；安排；协定
zS?i@e
$ arrears 欠款
:CK,(?t arrears of pay 欠付薪酬
pklcRrx,a arrears of revenue 逾期未收税款；逾期未收的帐项
)S8q.h articles of association 组织章程；组织细则；组织章程细则
>KGQ#hnH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@$+l ^"#-] ascertainment of profit 确定利润
FopD/D{ "Asia Clear" “亚洲结算系统”
<w{W1*R9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'[\%P2c)Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*p.ELI1IC Asian Development Fund [ADF] 亚洲发展基金
:*c@6;2@ Asian dollar bond 亚洲美元债券
36Wuc@<H Asian dollar market 亚洲美元市场
-@^SiI:C Asian dollar rate 亚洲美元利率
R+!2 j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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xn[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bmT J asked price 沽盘；喊价；索价；卖方报价
mO> [kb"V' assessable income 应评税入息
IwWo-WN7. assessable loss 应评税亏损
IFpmf0;^ assessable profit 应评税利润
9h*$P:S;1v assessable value 应评税值
V !FzVl=G assessed profit 估定利润
] p0m6}B assessed value 经评估价值
2px5>4< assessment 评税；评定；估价；评税单
\ 0<e#0 -V assessment number 评税编号；估价编号
%$sWN n assessment of additional tax 补加税评税
pR\etXeL d assessment of performance 业绩评估；实绩评价
\I'A:~b) L Assessor 评税主任
WYa DN:kZf asset price bubbles 资产价格泡沫
Y>%A*|U% asset-backed securities 具资产保证的证券
8
LaZ5 assets accretion 资产增值
O8dDoP\F2 assets and liabilities 资产与负债
I X\& lV assets betterment statement 资产递增表；资产改进表
?>lmLz!e assets lending 实物放款；有抵押贷款
?kS 5=&< assets of the company passing on the death 死者去世时转移的公司资产
cpE&Fba}" assets pledged as security for liabilities 用作负债抵押的资产
YT&_{nL# \ assets portfolio 资产投资组合
$V5Ol6@ 2 assets price 资产价格
mT-5Ok&TUe assets quality 资产质素
vO4
&ZQ>6 assets realization 资产变现
kO2im+y assets refinancing arrangement 资产再集资安排
WQ"ZQ assets securitization 资产证券化
#NL1N_B assets situated outside Hong Kong 在香港以外地方的资产
zROyG assets stripping 削减资产；拆卖资产
D-,sF 8{ i assets value 资产值
Pu
axS assignee 承让人
T<! `~#kM assignment 转让；转让书；转让契
)(DV~1r= assignment of interest 权益转让
p} (w"?2 assignment of letters patent and trade mark 专利证书及商标转让
vBM\W%T|d assignment of property 物业转让；物业转让书
?0_i{BvN assignment right 转让权
|<BTK_R assignor 转让人
U*a!Gn7l associate 有联系的人；有关连人士；相联者；合伙人；联系人
={feN L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
luC',QJB associate member 附属会员
8,kbGlSD associated body corporate 相联法人团体
"?avb`YU' associated company 相联公司；联属公司
i Z_R
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f# X`e'1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mX |AptND 公认会计师公会〔英国〕
]7 xAL7x Association of Futures Exchange Brokers 香港期货经纪协会
wz6e^ g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
""WZpaw association of underwriters 承保人组织
}^LcKV assumption of control 接管
&+sO"j4<?r assurance 担保；保险；转易；转易书
@) }Vk assurance of interest 权益的转易
2'pxA: at 19XX price 按一九ＸＸ年价格计算
0s< o5`v at a discount 按赔价计算；按贴水价格计算；打折扣
\LM'KD pP_ at a premium 按溢价计算；按升水价格计算
4>5%SzZT\3 at call 通知付款；按通知
-,5g cD at constant market price 按固定市价计算
K5 w22L^=+ at constant price 按固定价格计算
%LVk%kz at cost 按成本计算
v3]q2*`G# at current market price 按当时市价计算；按现时市价计算
E176O[(V= at current price 按当时价格计算；按现时价格计算
d3n T J X at factor cost 按要素成本计算；按生产要素成本计算
xX"?3%y> at money-of-the-day price 按付款当日价格计算
Tm w
:w~ at or better 按指定或较佳价位〔买卖指令〕
.s2d at par 按面值计算；平价
\sRRLDj% at sight 见票即付
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at the close 按收市盘
b0KorUr at the opening 按开市盘
^k- H$] attestation 见证；见证条款
C %EQ9Iq6r at-the-money option 平价期权
jpBE| Nm attorney 受权人；受托代表人
1 1p\
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S?8q.5 9 attributable profit 可归属利润
S2<(n," attributable share value 可归属股份价值
aMz%H|/$ Auckland Stock Exchange 奥克兰证券交易所
{s`1+6_&Vz auction 拍卖
Uf\*u$78 auctioneer 拍卖商
]j{S' cz audit 审计；核数
5T8 !5EcS* Audit Commission 审计署
DF&C7+hO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0 1w=;Q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ec]ksw6T+ audit review 帐目审查
- z|idy{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H=yD}!j audited account 审计帐目；经审计的帐目
2%@ j<yS audited annual account 经审计的周年帐目
uF^ +}Y ZT audited balance sheet 经审计的资产负债表
C ch1"j<k$ auditor 核数师；核数主任；审计师
mIr{Wocx auditor's certificate 核数师证明书；审计师证明书
B8TI 5mZ4 auditor's report 核数师报告；审计师报告
iK.MC%8? Aussie bond 澳元债券
Dt +"E austerity budget 紧缩预算
g~V{Ca;} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
CMF1<A4] Australia All Ordinaries Index 澳洲所有普通股票指数
r/{VL3}F_e Australian Dollar [AUD] 澳元
) 8Q| y Australian Options Market 澳大利亚期权市场
X He= Australian Securities Commission 澳洲证券事务监察委员会
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)N| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?Z14l0iZ%d Australian Stock Exchange 澳大利亚证券交易所
ucA6s:!={ Austrian Schilling [ATS] 奥地利先令
U}qW9X;o authentication 认证；鉴证
i Ss y_ | authority to purchase 委托购买证；委购书
3cfkJ|fuwe authorization 认可；核准；授权；授权书
O%+:fJz6wI authorization by direction 指示授权
m&$H ?yXW> authorization by instruction 指令授权
Z-vzq; authorization by warrant 令状授权
,,G0}N@7s authorization of unit trust 单位信托的认可
|]`+@K,S authorized agent 指定代理人
{fGi:b\[ 8 authorized capital 法定资本
R=9j+74U authorized clerk 出市员
}7C{:H2d authorized dealer 认可交易商
zg5 u authorized financial institution 认可财务机构
s!+?) bB authorized fund 认可基金
lI5{]?' authorized fund house 获授权的基金公司；认可基金公司
#2WBYScW0 authorized institution 认可机构
3~ZtA gih% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:X$&g sT/, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4XKg3l1 authorized insurer 获授权保险人；获认可承保人
<~Y4JMr" authorized investment 特准投资项目
YobI b po authorized person 获授权人
r^\^*FD | authorized representative 获授权代表
Q 5jP`<zWU authorized share capital 法定股本
Z]Qm64^I automated quotation system 自动报价系统
Y@r#:BH ) Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o 86}NqK 自动交易系统〔香港期货交易所有限公司〕
'+}hVfN automatic adjustment mechanism 自动调整机制
? `w ~1 automatic adjustment system 自动调整系统
rzO:9 # d Automatic Clearing House 自动票据交换所
Gpgi@
Uf automatic exchange rates accumulation system 自动化汇率累集系统
Dn6DkD! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O&O1O> [p1 automatic teller machine [ATM] 自动柜员机
h] D=v B autopay 自动转帐
:s$ 9#}hw, available assets 可用资产
{`3;Pd ` available fiscal reserve 现存财政储备
De^is ^{ available profit 可用利润
#~#_) \l'F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
nxH$ $}9 average 平均；平均数；海损
4 bJ3uIP# average basic salary 平均基本薪金
I&cb5j]C average consumer expenditure 平均消费开支；一般消费开支
t^7R6 y average cost 平均成本
y k#:.5H average cost of land production 增辟土地平均成本
@E==~ b average daily turnover 平均每日成交额
2>H\arEstR average daily wage rate 平均每日工资率
1fC|_V(0 average expenditure pattern 平均开支模式
ZU:gNO0 average growth rate 平均增长率
hwXp=not( average net fixed assets 固定资产平均净值
R
UX average of relatives 相对价格平均数
Xa jjzl\b average price 平均价格
>"Hj=? average propensity to consume 平均消费倾向；一般消费倾向
]Wy V bIu average propensity to save 平均储蓄倾向；一般储蓄倾向
)*_YeT&w. average rate 平均率
]-AT(L > average revenue 平均收入；平均收益
Z6
aT%7}} average stock 平均库存；平均存货
[t6)M~&e:_ average yearly rent 平均年租
n ;q7? KW8 avoidance of double taxation 避免双重课税
`V?{ avoidance of tax 避税
