A:
`S<uh9/ A share Ａ股；甲类股份
9XS+W
w7 abatement of tax 减税；减扣免税额
YFLWkdqAY ABN AMRO Bank N.V. 荷兰银行
-MHu BgYJ- above-the-line expenditure 线上项目支出；经常预算支出
v (<~:] above-the-line receipt 线上项目收入；经常预算收入
Np|i Xwl1 ABSA Asia Limited 南非联合亚洲有限公司
e\.|d<N? absolute change 绝对数值变更
pZGs o absolute expenditure 实际开支
i(,R$AU absolute guideline figure 绝对准则数字
K]@^8e$( absolute interest 绝对权益
t2+m7*76 absolute order of discharge 绝对破产解除令
X!,Ngmw. absolute profit margin 绝对利润幅度
-H.;73Kb[ absolute value 实值；绝对值
#>~$`Sg absolutely vested interest 绝对既得权益
guSgTUJ} absorbed cost 已吸收成本；已分摊成本
NEZF q? absorption 吸收；分摊；合并
*D;B%j^; absorption rate 吸收率；摊配率；分摊率
Ec0Ee0%A] ACB Finance Limited 亚洲商业财务有限公司
;pb~Zk/[,w acceptable form of reciprocity 合理的互惠条件
8.jd'yp *J acceptable rate 适当利率；适当汇率
u|8` = acceptance agreement 承兑协议
pa+^5N acceptance for honour 参加承兑
h+.^8fPR acceptor 承兑人；接受人；受票人
x`%;Q@G acceptor for honour 参加承兑人
tq@<8? accident insurance 意外保险
Li Qs;$V Accident Insurance Association of Hong Kong 香港意外保险公会
pq-zy6^ accident insurance scheme 意外保险计划
K ( 6=) accident year basis 意外年度基准
\s<iM2]Kl accommodation 通融；贷款
yYdXAenQ accommodation bill 通融票据；空头票据
v 1 oS f accommodation party 汇票代发人
Rl3KE)< account balance 帐户余额；帐户结余
V%y kHo account book 帐簿
e@0wF59 account collected in advance 预收款项
[Bpg b57En account current book 往来帐簿
r-Z' account of after-acquired property 事后取得的财产报告
)_.@M '? account of defaulter 拖欠帐目
h{<^?= account payable 应付帐款
|EU}& k2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
1Q?hskL account receivable 应收帐款
x 6,S#p account receivable report 应收帐款报表
g:; v] account statement 结单；帐单；会计财务报表
S3qUzK account title 帐户名称；会计科目
g " C$B Fc accountant's report 会计师报告
w=#&(xm0 Accountant's Report Rules 会计师报告规则
{Fb) Z"8] accounting and auditing procedure 会计与审计程序；会计与核数程序
ej%C<0/%n Accounting Arrangements 《会计安排》
,fET.s^|U accounting basis 会计基础
,Z>Rv Ll accounting by Official Receiver 破产管理署署长呈交的帐目
_7$j>xX Accounting Circular 《会计通告》
A2rr> accounting class 会计类别
j* QY_Ny* accounting date 记帐日期；会计结算日期
J4lE7aFDA~ accounting for money 款项核算
%iD>^ Dp Accounting Officer 会计主任
*A,= Y / accounting period 会计报告期；会计期
R"O9 ~s6N accounting policy 会计政策；会计方针
1P2% n [y accounting practice 会计惯例
Q
`E{Oo, accounting principle 会计准则
~`-9i{L accounting record 会计记录
#0xvxg%{ accounting report 会计报告
p2&KGt X' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WJz Accounting Society of China 中国会计学会
\=yg@K?"AJ accounting statement 会计报表
XJ@ /r,2 accounting system 会计制度；会计系统
fEQ<L!' accounting transaction 会计事项；帐务交易
!0Q(x accounting treatment 会计处理
k 92X)/ll' accounting year 会计年度
8 (.< accretion 增值；添加
#C>pA<YJzK accrual 应计项目；应累算数目
` GPK$ue
accrual basis 应计制；权责发生制
Qr0JJoHT accrual basis accounting 应计制会计；权责发生制会计
JxD@y}ZYE accrue 应累算；应计
XkdNWR0 accrued benefit 应累算利益
$AsM 9D<BE accrued charges 应计费用
3\D jV2t accrued cumulative preference share dividend 应累算的累积优先股股息
L9r 3jz accrued expenses 应累算费用
7ky( g' accrued interest payable 应付利息；应计未付利息
i x!u#7 accrued interest receivable 应收利息；应计未收利息
S~6<'N&[ accrued right 累算权益
HHE FX9u accruing profit 应累算的利润
>Q5 SJZ/ accumulated fiscal reserve 累积财政储备
h Qu9u x accumulated profit 累积利润；滚存溢利
kN]#;R 6 accumulated reserve 累积储备
lc5NC;JR accumulation of surplus income 累积收益盈余
aL=VNZ!Pqc acquired assets 既得资产
a- QHm;_S acquisition 收购；购置；取得
o@pM??&x acquisition cost 购置成本
}#E 4t3 acquisition expenses 购置费用
u5R^++ acquisition of 100% interest 收购全部股权
JHO9d:{- acquisition of control 取得控制权
2d3wQ)2 acquisition of fixed assets 购置固定资产
SxH}/I|W acquisition of shell “买壳”
9m6 w.:S acquisition price 收购价
/p b7 act of God 天灾
4 &|9304<H acting partner 执事合伙人
"lmiGR* u active market 买卖活跃的市场；交投畅旺的市场；旺市
5utj$ha2 active partner 积极参与的合伙人
gWWy!H active trading 交投活跃
z6{0\#'K actual circulation 实际流通
Yhlk#>I actual cost 实际成本
Rf% ver actual expenditure 实际开支；实际支出
<:&w/NjbI actual income 实际入息；实际收入；实际收益
~^5uOeTZ~ actual market 现货市场
zcZr
)Oh actual price 现货价；实际价格
K8 ThZY% actual profit 实际利润
Ak}l6{ .. actual quotation 实盘；实际价位；实际报价
/+IR^WG#C} actual year basis 按实际年度计算
n$=n:$`q actuals 实货
BC4u,4S actuarial investigation 精算调查
gJF;yW 4 actuarial principle 精算原则
BO
h actuarial report 精算师报告
' GW@P Actuarial Society of Hong Kong 香港精算学会
#x%O0 actuarial valuation 精算师估值
{O^1WgGc[ actuary 精算师
5 !NPqka}. ad referendum agreement 暂定协议；有待覆核的协定
#bdJ]v.n ad valorem duty 从价税；按值征税
5 Cz:$-+ ad valorem duty system 从价税制
=6A<> ad valorem fee 从价费
Gu_s:cgB9F ad valorem tariff 从价关税
Y":hb;& additional allowance 额外免税额
A6UtpyS*' additional amount for unexpired risk 未过期风险的额外款额
"?S#vUS+ 2 additional assessable profit 补加应评税利润
}'X}!_9w> additional assessment 补加评税
c|O 5 Vp } additional commitment 额外承担
3}T& |@* additional commitment vote 额外承担拨款
>2C;5ba additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<N`rcKE%~P additional dependent parent allowance 供养父母额外免税额
j5 /H#_ . additional provision 额外拨款
75 v*& - additional stamp duty 附加印花税
RyM2CQg[ additional tax 补加税罚款；补加税款
igo7F@_, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`zsKc 6% adjudged bankrupt 被裁定破产
]mqB&{g adjudicated bankrupt 裁定破产人
u>? VD% adjudication fee 裁定费；评定印花税额手续费；评估契据费
(ZI&'"H adjudication of bankruptcy 裁定破产；宣告破产
I'yhxymZ; adjudication of insolvency 裁定无力偿还债务
0 /H1INve adjusted actual 经调整的实数；调整后的实数
1zp ,Suv adjusted current assets 经调整的流动资产；调整后的流动资产
}h]:I'R! adjusted figure 经调整的数字；调整后的数额
6 8_UQ. adjusted liabilities 经调整的负债；调整后的负债
X G^
adjusted loss 经调整的亏损；调整后的亏损
h|-r t15 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
om/gk4S2 adjusted profit 经调整的利润；调整后的利润
$8eq&_gJ adjusted surplus 经调整的盈余额；调整后的盈余额
[Q$"+@jw adjusted value 经调整的价值；调整后的价值
W&yw5rt** adjustment 调整；修订；理算〔保险〕
b<7.^ adjustment centre 调剂中心
.[_&>@bmrP adjustment lag 调整过程的时间差距；调整时差
5G RN1Aov< adjustment mechanism 调整机制
nC*/?y*9 adjustment of loss 亏损调整
Ugs<WVp $ adjustment process 调整过程；调整程序
@'U4-x adjustment range 调整幅度
4^i*1&" administered exchange rate 受管制汇率
P.fgt>v] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
eVlI:yqppj administration expenses 行政费用
#Gg^f m administration fee 手续费；行政费
'x18F#g
administration in bankruptcy 破产管理
#IXQ;2%E administration order 遗产管理令
\Lc]6?,R administrator 管理人；遗产管理人
}0!\%7-Q administrator of the estate 遗产管理人
8t7hN?,t admission of debt 债项承认书
AV&eg e admission of proof 接纳债权证明
&#)3 v8 advance 放贷款项；垫付款项；预支款项；预付款项
dZYS5_wr advance account 暂支帐目；预付款帐户
nh8h?&q| advance compensation 预付补偿金
]v#T'<Nl advance from shareholder 股东垫款
6zI?K4o advance pending reimbursement 预支以待日后付还
L_A|
advanced economy 先进经济体系
Tfx Kvol' advancement 预付；预付财产
:@3d advances warrant 垫款令
"vJADQ4F advancing 贷出
9\n}!{@i adverse balance 逆差
8uu:e<PL v adverse exchange 逆汇
EgO4:8$h advertisement addressed to shareholders 在报章刊登的致股东通告
o^NQ]BdH8
advice for collection 托收通知书
uL= \t= advice of drawing 提款通知书；汇票通知书
jjbw.n+1 advice of payment 付款通知
u9&p/qMx2 Advisory Committee [Securities and Futures Commission]
i4-L!<bJ 谘询委员会〔证券及期货事务监察委员会〕
{:dE_tqo Advisory Committee on Diversification 经济多元化谘询委员会
ZcQm(my affidavit 誓章；遗产申报誓章
cK?t]%S affidavit of no receipt 述明无收款的誓章
O4#zsr:" affiliate 联号；联营公司；附属公司
5 QT9 affiliated company 附属公司；联号；联营公司
)a6i8b3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|On6?5((e affordability 负担能力
bEE:6)]G African Development Bank [AfDB] 非洲开发银行
+pV3 .VMH0 after-acquired property 事后取得的财产
nDo|^{!L` after-hours dealing 市后交易
<zUmcZ after-tax profit 税后盈利；税后利润；税后溢利
TRiB|b]8Q# agency agreement 代理协议
+GGj*sD agency expenses 代理机构的开支
*%8us~w5/ agency fee 代理费
iVl"H@m/ Agency Law 《代理法》
9 Z* vp^3 agent 代理人；承销人
!XicX9n agent of company 公司代理人
@s[bRp`gd agent's fee 代理人费；经纪费
XR&*g1 aggregate 总计；总数；总体数字
`2Z= Lp aggregate amount 总款额；总额
{P3,jY^ aggregate assets and liabilities 总体资产与负债
h '}5 "m aggregate at constant price 按固定价格计算的总体数字
:G `_IB \ aggregate demand 总需求
yA_d${n aggregate gross position 总持仓量
0O:TKgb&C. aggregate limit 总限额
)I <.D N& aggregate of salaries tax 合计薪俸税
R5Fj J>JE aggregate performance 总体表现；总体业绩
mB,7YZv aggregate supply 总体供应
X >**M aggregate surplus 总盈余
6` s[PKP. aggregate total 整体总额
r*$"]{m} aggregate value 总值；合计价值
+`4|,K7' aggregated basis 合计基准
j C@^/rMh aggregated net chargeable income 合计应课税入息实额
l)|CPSN?w aggregation 合并计算；合计；总和
W GO=@jkf aggregation of incomes of husband and wife 夫妇入息合并计算
RHBEC@d[} aggregation of property 财产的总和
h N} X1 1 agio 差价；贴水
&sKYO<6K } Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'=ZE*nGC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v#X? KqD 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
sM4wh_lO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1TVTP2&Rd 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
BAPi<U'D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"- Ns1A8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J>'o,"D agreement for a settlement 授产协议
vKW%l agreement for assignment 转让协议
;L`'xFo>> agreement for sale 售卖协议；买卖协议
#8R Q7|7b| agreement for sale and purchase 买卖协议
7}#vANm agreement for the payment of interest 支付利息协议
78Gv c~j agreement for the repayment of money 还款协议
" pH+YqJ$ agreement of reinsurance 再保险协议
eMF%!qUr Agricultural Bank of China 中国农业银行
`b2 I)xC# air passenger departure tax 飞机乘客离境税
j4l7Tx
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(I+-wki"e airport tax 机场税
Rl)/[ T alcohol duty 酒精税
oYF8:PYB alienation 让与；让渡；转让
9-@w(kMu alimony 生活费；赡养费
_S[ H:b$? All Ordinaries Index [AOI] 所有普通股指数
(u*]&yk all risks 全险；综合险
QL)UPf >Kp All Sales Record for Stock Market 《股票市场成交报告》
'5Y8 rv< Allied Capital Resources Limited 新联财务有限公司
<wuP*vI "h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f; b(W allocation letter 拨款信件
toCN{[ allocation of fund 分配款项；预留款项
>Kr,(8 rA allocation of profit 利润分配；溢利分配
z(m*]kpL " allocation warrant 拨款令
U/ZbE?it> allotment 分配；配股
}C'z$i( y allotment notice 股份配售通知；配股通知
6>"0H/y, allotment of shares 股份分配
lDH0bBmd0 allowable 可获宽免；免税的
h!Ka\By8# allowable business loss 可扣除的营业亏损
a@7we=! allowable expenses 可扣税的支出
qmK!d<4 allowance 免税额；津贴；备抵；准备金
"L ,FUo^& allowance for debts 债项的免税额
cVz.ac allowance for depreciation by wear and tear 耗损折旧免税额
W$3p,VTMmB allowance for funeral expenses 殡殓费的免税额
?T^$,1 - allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1"'//0
7 allowance for repairs and outgoings 修葺及支出方面的免税额
LJiMtq g allowance to debtor 给债务人的津贴
)O }x&@Q alteration of capital 资本更改
06ueE\@Sg alternate trustee 候补受托人
Rub"" Ga amalgamation 合并
$DMeU A\av ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a"v D+r7Ol ambit of charges 征税范围；收费范围
;6]+/e7O amended valuation 经修订的估值
!~Z L American Commodities Exchange 美国商品交易所
FCI T+ 8K American Express Bank Limited 美国运通银行
)sL: iGU American Stock Exchange 美国证券交易所
mg;qG@? amortization 摊销
_Y0o\ 0B amount due from banks 存放银行同业的款项
>Z3}WMgBN amount due from banks abroad 存放海外银行同业的款项
1|gEY;Ru amount due from holding companies 控股公司欠款
&&m%=i.qK amount due from local banks 存放本港银行同业的款项
:&a|8Wi[W amount due to banks 银行同业的存款
RJWlG'i amount due to banks abroad 海外银行同业的存款
A$oYw(m# amount due to holding companies 控股公司存款
+(<CE#bb[ amount due to local banks 本港银行同业的存款
9(iJ=ao ( amount due to outport banks 外埠银行同业的存款
+zlaYHj amount for note issue 发行纸币的款额
W<x2~HW( amount of bond 担保契据的款额
E:i3
/Ep? amount of consideration 代价款额
KctD= 6 amount of contribution 供款数额
^C'k.pV
n~ amount of indebtedness 负债款额
[A3hrSw amount of principal of the loan 贷款本金额
$<y b~z7J amount of rates chargeable 应征差饷数额
/,;9h x amount of share capital 股本额
Bf7RW[ -v amount of sums assured 承保款额
fg,~[%1 amount of variation 变动幅度
-1< }_* amount of vote 拨款数额
>2wjV"W? amount payable 应付款额
UyJ5}fBJ amount receivable 应收款额
jR48 .W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g<,|Q5bK analysis 分析
ZSbD4
|_ ancillary risk 附属风险
eag$i.^aS annual account 周年帐目；周年帐目报表；年度决算；年结
!WY@)qlf annual accounting date 年结日期
@z2RMEC~ annual allowance 每年免税额；年积金；年度津贴；年津
KN%Xp/lkX annual balance 年度余额
Q0r_+0[7j annual disposable income 每年可动用收入
3 wr ~ P annual estimates 周年预算
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pp8P annual fee 年费
I*24%z9 annual general meeting 周年大会
:H?p^ d
e annual growth rate 年增率；每年增长率
p?!] sO1l annual long-term supplement 长期个案每年补助金
EatpORq annual pensionable emolument 可供计算退休金的年薪
*m|] c 4 annual report 年报
e%qMrR Annual Report on the Consumer Price Index 《消费物价指数年报》
B4{A(-Tc annual return 周年报表；周年申报表；每年报税表格
r %o!P` Annual Return Rules 《周年报表规则》
N.VzA
6 C annual review of consumer prices 每年消费物价回顾
|d Soq~Vz annual roll-forward basis 逐年延展方式
qV(Plt% annual salary 年薪
R {*p \; annual statement 年度报表；年度决算表
}X AoMp 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
^ i\zMMR annuitant 年金受益人
sd=i!r)ya annuity 年金
5[ @4($q8 annuity contract 年金合约
yP"_ j&ef7 annuity on human life 人寿年金
hZ%Ie% ~n antecedent debt 先前的债项
;/YSQt)rc> ante-dated cheque 倒填日期支票
Cd (Ov5% anticipated expenditure 预期开支
Ya>cGaLq anticipated net profit 预期纯利
2 1 ;n0E anticipated revenue 预期收入
$ D45X< anti-inflation measure 反通货膨胀措施
jm*v0kNy anti-inflationary stance 反通货膨胀立场
a
@TAUJ, apparent deficit 表面赤字
&QE* V apparent financial solvency 表面偿债能力
`HHbQXB apparent partner 表面合伙人
fygy#&}~ application for personal assessment 个人入息课税申请书
eR3!P8t application of fund 资金应用
0 "> # h application to release as liquidator and to destruct the books of accounts and documents
TM"i9a? ; 申请免除清盘人职务及毁灭帐簿与文件
iPs()IN.O appointed actuary 委任精算师
j Oe %_R appointed auditor 委任核数师；委任审计师
|_ ;-~bmb appointed trustee 委任的受托人
L=VuEF appointer 委任人
D9Q%*DLd$_ apportioned pro rata 按比例分摊
1W-!f % apportionment 分配；分摊
y[}BFUy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~fS#)X3 D apportionment formula 分摊方程式
d2 d^XMe! apportionment of estate duty 遗产税的分摊
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L^8+ appraisal 估价；评估
mWigy` V^~ appreciable growth 可观增长
V# Wd appreciable impact 显着影响
qg'm<[ appreciable increase 可观增长
N($j;<Q appreciation 增值；升值
qC]D9
A appreciation against other currencies 相对其他货币升值
%u!#f<"[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OtnYv appreciation tax 增值税
]P 2M appropriation 拨款；拨用；拨付
yhTe*I=Gk appropriation account 拨款帐目
uT=sDWD : Appropriation Bill 拨款法案
2Yyc`o0R;h appropriation-in-aid system 补助拨款办法
W<58T Cd approved assets 核准资产
NW~n+uk5v approved basket stock 认可一篮子证券
dz7*a { approved budget 核准预算
jIEK[ vJ` approved charitable donation 认可慈善捐款
H p 1cVs approved charitable institution 认可慈善机构
T$'Ja'9Kj approved currency 核准货币；认可货币
R (hq Ba/V approved estimates 核准预算
M>'-P approved estimates of expenditure 核准开支预算
} #$Y^ +UN approved overseas insurer 核准海外保险人
n 2T vPt\ approved overseas trust company 核准海外信托公司
^%C.S : approved pooled investment fund 核准汇集投资基金
[]u!piW approved provident fund scheme 认可公积金计划
,. E:mm approved provision 核准拨款
3J@# V ' approved redeemable share 核准可赎回股份
IoA"e@~t approved regional stock 认可地区性证券
o fN|%g / approved retirement scheme 认可退休金计划
##FN0|e& approved subordinated loan 核准附属贷款
! 5[?n3 arbitrage 套戥；套汇；套利
O/Da8#S< arbitrageur 套戥者；套汇者
<i L+/^# arbitrary amount 临时款项
m-;u]X=a arrangement 措施；安排；协定
B-Fu/ n arrears 欠款
;;UvK
v arrears of pay 欠付薪酬
lM l XK4- arrears of revenue 逾期未收税款；逾期未收的帐项
w \85D|u articles of association 组织章程；组织细则；组织章程细则
X, J.!:4` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
JP[BSmhAV ascertainment of profit 确定利润
kkqrl JO| "Asia Clear" “亚洲结算系统”
.*v8*8OJ& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%(n4`@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c ?[A Asian Development Fund [ADF] 亚洲发展基金
A 8&%G8d Asian dollar bond 亚洲美元债券
]1g t|M^ Asian dollar market 亚洲美元市场
Fnr*.k Asian dollar rate 亚洲美元利率
"I B)= Hc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Mc{1Cdj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sHAzg^n}r asked price 沽盘；喊价；索价；卖方报价
"< [D1E\ assessable income 应评税入息
II),m8G assessable loss 应评税亏损
=#uXO< assessable profit 应评税利润
"j~=YW+l assessable value 应评税值
9t;aJFI assessed profit 估定利润
rMLCt Gi assessed value 经评估价值
Kx#G_N@ assessment 评税；评定；估价；评税单
nfl6`)oW assessment number 评税编号；估价编号
Is-Kz}4L assessment of additional tax 补加税评税
fFiFc^ assessment of performance 业绩评估；实绩评价
#{< Jm?sU Assessor 评税主任
2,dG Rf asset price bubbles 资产价格泡沫
[7L1y) I( asset-backed securities 具资产保证的证券
?EKYKLwr assets accretion 资产增值
pNE!waR> assets and liabilities 资产与负债
{iHC;a5gb$ assets betterment statement 资产递增表；资产改进表
V18w assets lending 实物放款；有抵押贷款
/&dC? bY assets of the company passing on the death 死者去世时转移的公司资产
<udp:s3#T assets pledged as security for liabilities 用作负债抵押的资产
5>/,25
99 assets portfolio 资产投资组合
3wa }p^ assets price 资产价格
$zDW)%nAX assets quality 资产质素
wgI$'tI assets realization 资产变现
~ /
"aD assets refinancing arrangement 资产再集资安排
q}(UC1 | assets securitization 资产证券化
TB1 1crE assets situated outside Hong Kong 在香港以外地方的资产
{s 4:V=J assets stripping 削减资产；拆卖资产
[|uAfp5R assets value 资产值
u:fiil$ assignee 承让人
C9({7[k^% assignment 转让；转让书；转让契
hX~IZ((Hi8 assignment of interest 权益转让
#y2="$ V assignment of letters patent and trade mark 专利证书及商标转让
j2tw`*S+ assignment of property 物业转让；物业转让书
.rax`@\8 assignment right 转让权
\'j%q \Bl; assignor 转让人
5AQ $xm4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
'J+Vw9 s7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1<pbO:r associate member 附属会员
0Ac]&N d` associated body corporate 相联法人团体
~9 K4]5K- associated company 相联公司；联属公司
7nfQ=?XNK associated corporation 相联法团
=7#)8p[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v-&^ G3 公认会计师公会〔英国〕
2I6 c7H s Association of Futures Exchange Brokers 香港期货经纪协会
BQt!L 1 )) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T QYud'u/ association of underwriters 承保人组织
mtmtOG_/= assumption of control 接管
v ;{s@CM m assurance 担保；保险；转易；转易书
oZP:}= F assurance of interest 权益的转易
HL*jRl at 19XX price 按一九ＸＸ年价格计算
CEZ*a 0}= at a discount 按赔价计算；按贴水价格计算；打折扣
aRg-
rz at a premium 按溢价计算；按升水价格计算
aY8>#t? at call 通知付款；按通知
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at constant market price 按固定市价计算
;nSaZ$`5 at constant price 按固定价格计算
T3!l{vG
\O at cost 按成本计算
"l2_7ZXsPT at current market price 按当时市价计算；按现时市价计算
x@ (91f at current price 按当时价格计算；按现时价格计算
_^dWJ0 at factor cost 按要素成本计算；按生产要素成本计算
LWf+H 4iZ} at money-of-the-day price 按付款当日价格计算
yD5T'np<4 at or better 按指定或较佳价位〔买卖指令〕
+ -`Q}~s+ at par 按面值计算；平价
= DvnfT< at sight 见票即付
sj
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3E:wyf)i" at the opening 按开市盘
A+NLo[swwu attestation 见证；见证条款
D",ZrwyJ at-the-money option 平价期权
J'Gn M?M attorney 受权人；受托代表人
3| g'1X} attornment 新拥有人承认书
b8Y1 .y"# attributable profit 可归属利润
D)f hk!< attributable share value 可归属股份价值
(9@6M 8A Auckland Stock Exchange 奥克兰证券交易所
1% EIP -z auction 拍卖
vpTS>!i auctioneer 拍卖商
d;H1B/ audit 审计；核数
HI)ks~E/ Audit Commission 审计署
GfPe0&h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ku 56TH!Py 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〕
&2#<6=} audit review 帐目审查
Kx$?IxZ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(m~MyT#S audited account 审计帐目；经审计的帐目
ub./U@ 1 audited annual account 经审计的周年帐目
cM .q^{d` audited balance sheet 经审计的资产负债表
vQYd!DSh auditor 核数师；核数主任；审计师
Xy=|qu auditor's certificate 核数师证明书；审计师证明书
rsy'ZVLUj auditor's report 核数师报告；审计师报告
n"d~UV^Uw Aussie bond 澳元债券
y!
7;Z~" austerity budget 紧缩预算
1&U' pp|T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
rJ KX4,M Australia All Ordinaries Index 澳洲所有普通股票指数
DJT)7l { Australian Dollar [AUD] 澳元
phEM1",4T Australian Options Market 澳大利亚期权市场
HFvhrG Australian Securities Commission 澳洲证券事务监察委员会
nEyP Nm ) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
NNb17=q_v Australian Stock Exchange 澳大利亚证券交易所
HO }aLp Austrian Schilling [ATS] 奥地利先令
,HY z-sK. authentication 认证；鉴证
$Y)|&, authority to purchase 委托购买证；委购书
Xq+7l5LP authorization 认可；核准；授权；授权书
Z9 }qds6 y authorization by direction 指示授权
sm4@ ywd> authorization by instruction 指令授权
E^T/ Qu authorization by warrant 令状授权
U /wY;7{)# authorization of unit trust 单位信托的认可
Q(E $;@
authorized agent 指定代理人
I cI y authorized capital 法定资本
ke'p8Gz authorized clerk 出市员
3zMmpeq authorized dealer 认可交易商
&3S;5{7_e authorized financial institution 认可财务机构
Y=/HsG\W] authorized fund 认可基金
!\RR UH* authorized fund house 获授权的基金公司；认可基金公司
^ 4c2}>f authorized institution 认可机构
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%~eIlu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>0T0K`o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UFC.!t-Z authorized insurer 获授权保险人；获认可承保人
$1#|<| authorized investment 特准投资项目
nS]/=xP{ authorized person 获授权人
BDD^*Y authorized representative 获授权代表
, N5Rdgzk authorized share capital 法定股本
&h8 + - automated quotation system 自动报价系统
M'R^?Jjb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZLxe $.V_ 自动交易系统〔香港期货交易所有限公司〕
5H""_uw automatic adjustment mechanism 自动调整机制
C7eaio W$ automatic adjustment system 自动调整系统
0 l
G\QT Automatic Clearing House 自动票据交换所
^k t#[N automatic exchange rates accumulation system 自动化汇率累集系统
6@; w%Ea Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!A&Vg # automatic teller machine [ATM] 自动柜员机
>2Z:=HT autopay 自动转帐
pJK puoiX available assets 可用资产
NJLU +b yU available fiscal reserve 现存财政储备
d #y{eV$Q available profit 可用利润
^5QSV\X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VCkhK9(N average 平均；平均数；海损
Y')in7g average basic salary 平均基本薪金
ukzXQe;l1 average consumer expenditure 平均消费开支；一般消费开支
_av%`bb&z9 average cost 平均成本
bXC;6xZV average cost of land production 增辟土地平均成本
b> &kL average daily turnover 平均每日成交额
FV! average daily wage rate 平均每日工资率
64h r| v average expenditure pattern 平均开支模式
`"Tx%>E(U average growth rate 平均增长率
3,S5> ~R= average net fixed assets 固定资产平均净值
` {ou4H\ average of relatives 相对价格平均数
\[ +ZKj: average price 平均价格
80c\O-{ average propensity to consume 平均消费倾向；一般消费倾向
i!ejK6Q average propensity to save 平均储蓄倾向；一般储蓄倾向
r]kLe2r:B average rate 平均率
1!0BE8s"@ average revenue 平均收入；平均收益
>c; q IP)Z average stock 平均库存；平均存货
^L *:0P~ average yearly rent 平均年租
kG@1jMPtQ avoidance of double taxation 避免双重课税
!@%m3)T8 avoidance of tax 避税
