A:
C:?mOM #_ A share Ａ股；甲类股份
< $V!y
dO abatement of tax 减税；减扣免税额
w;p: 4` ABN AMRO Bank N.V. 荷兰银行
4YT d above-the-line expenditure 线上项目支出；经常预算支出
; qQ* p above-the-line receipt 线上项目收入；经常预算收入
^#V7\;v$G ABSA Asia Limited 南非联合亚洲有限公司
JKXb$ absolute change 绝对数值变更
~!PaBS3A absolute expenditure 实际开支
eB] R<a60 absolute guideline figure 绝对准则数字
[}GPo0GY absolute interest 绝对权益
(]Pr [xB absolute order of discharge 绝对破产解除令
++m^z` D absolute profit margin 绝对利润幅度
lCX*Q{s22 absolute value 实值；绝对值
7 7]6_ absolutely vested interest 绝对既得权益
HW@r1[Y absorbed cost 已吸收成本；已分摊成本
pZ IDGy=~ absorption 吸收；分摊；合并
`veq/! absorption rate 吸收率；摊配率；分摊率
n/&}|998? ACB Finance Limited 亚洲商业财务有限公司
Cuk!I$ acceptable form of reciprocity 合理的互惠条件
b W/^2B acceptable rate 适当利率；适当汇率
2i4& *& A acceptance agreement 承兑协议
8Hf:yG, acceptance for honour 参加承兑
.$rt>u,8< acceptor 承兑人；接受人；受票人
(oUh:w.]Gw acceptor for honour 参加承兑人
|([ |F|" accident insurance 意外保险
4GL-3e Accident Insurance Association of Hong Kong 香港意外保险公会
Y*KP 1=Md accident insurance scheme 意外保险计划
6>hW.aq} accident year basis 意外年度基准
HRG2sv T4t accommodation 通融；贷款
CY4ntd4M accommodation bill 通融票据；空头票据
$ YPU(y accommodation party 汇票代发人
gdx 2&~ account balance 帐户余额；帐户结余
/}ADV2sF account book 帐簿
Wf} x"* account collected in advance 预收款项
FEF $4)ROv account current book 往来帐簿
m?@0Pf}xa account of after-acquired property 事后取得的财产报告
b M rR account of defaulter 拖欠帐目
^w tr~D| account payable 应付帐款
pE~>k: account payee only [A/C payee only] 只可转帐；存入收款人帐户
^@4$O|3Wh' account receivable 应收帐款
`1hM3N.nO account receivable report 应收帐款报表
nXg:lCI-uu account statement 结单；帐单；会计财务报表
@ uF$m/g account title 帐户名称；会计科目
x+%(z8wD accountant's report 会计师报告
_[kZ : # Accountant's Report Rules 会计师报告规则
[8Yoz1(smA accounting and auditing procedure 会计与审计程序；会计与核数程序
*oW^P~m/ Accounting Arrangements 《会计安排》
m,qMRcDF accounting basis 会计基础
S{l
>|N2q accounting by Official Receiver 破产管理署署长呈交的帐目
`
&E- Accounting Circular 《会计通告》
1c2zFBl.& accounting class 会计类别
n{@^ne4 m accounting date 记帐日期；会计结算日期
_P:}]5-| accounting for money 款项核算
Jq1^}1P Accounting Officer 会计主任
9[9
ZI1*s accounting period 会计报告期；会计期
M In6p accounting policy 会计政策；会计方针
U7(t >/ accounting practice 会计惯例
mT3'kUZ}] accounting principle 会计准则
VOa7qnh4:[ accounting record 会计记录
#K4lnC2qz accounting report 会计报告
(9A`[TRwi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jW!x!8= Accounting Society of China 中国会计学会
5R UhrE accounting statement 会计报表
u~-,kF@ accounting system 会计制度；会计系统
c[6=& accounting transaction 会计事项；帐务交易
50?5xSEM0_ accounting treatment 会计处理
Pi !3wy accounting year 会计年度
$Rd]e C accretion 增值；添加
zg[.Pws:E accrual 应计项目；应累算数目
XSv)=]{ accrual basis 应计制；权责发生制
jW< aAd accrual basis accounting 应计制会计；权责发生制会计
? !{nN J accrue 应累算；应计
w%NT
0J accrued benefit 应累算利益
mD]^a;U[X accrued charges 应计费用
8 euh]+ accrued cumulative preference share dividend 应累算的累积优先股股息
Z4ZR]eD accrued expenses 应累算费用
_ l$1@ accrued interest payable 应付利息；应计未付利息
pn._u`xMV accrued interest receivable 应收利息；应计未收利息
Fb^Ae6/i accrued right 累算权益
4Up3x+bg accruing profit 应累算的利润
x392uS$# accumulated fiscal reserve 累积财政储备
jWX^h^n7K accumulated profit 累积利润；滚存溢利
G^6\ OOSy accumulated reserve 累积储备
D$vP&7pOr4 accumulation of surplus income 累积收益盈余
fN-y 8 acquired assets 既得资产
XVRtfo acquisition 收购；购置；取得
AgU 7U/yk acquisition cost 购置成本
B |zVq=l~ acquisition expenses 购置费用
h]w5N2$}? acquisition of 100% interest 收购全部股权
qbun P! acquisition of control 取得控制权
9si, z acquisition of fixed assets 购置固定资产
mKh <M)Bz acquisition of shell “买壳”
.o"FT~}z acquisition price 收购价
xtN=?WjVe0 act of God 天灾
wvu h acting partner 执事合伙人
B+pJWl8u active market 买卖活跃的市场；交投畅旺的市场；旺市
J_tI]?jrU active partner 积极参与的合伙人
l4LowV7 active trading 交投活跃
%
QKlvmI" actual circulation 实际流通
uTq)Ets3 actual cost 实际成本
M?FbBJ`sF actual expenditure 实际开支；实际支出
`B GU actual income 实际入息；实际收入；实际收益
a=%QckR * actual market 现货市场
oKlO cws} actual price 现货价；实际价格
NW*qw q actual profit 实际利润
Do\YPo_Mr actual quotation 实盘；实际价位；实际报价
Fu/{*4 actual year basis 按实际年度计算
XY*KWO actuals 实货
V!3.MQM actuarial investigation 精算调查
'aAay*1 actuarial principle 精算原则
rf:C B&u actuarial report 精算师报告
6 z2_b wo Actuarial Society of Hong Kong 香港精算学会
eCI0o5U actuarial valuation 精算师估值
>RL|W}tI4 actuary 精算师
+P//p$pE ad referendum agreement 暂定协议；有待覆核的协定
xy.di9 ad valorem duty 从价税；按值征税
45DR%c z ad valorem duty system 从价税制
w*-1*XNA ad valorem fee 从价费
1$^=M[v ad valorem tariff 从价关税
puPYM" additional allowance 额外免税额
9>1
$Jv3 additional amount for unexpired risk 未过期风险的额外款额
`tjH#W` additional assessable profit 补加应评税利润
DdG*eKC additional assessment 补加评税
ROfr additional commitment 额外承担
wsg u# as| additional commitment vote 额外承担拨款
cz6\qSh\, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F87aIJ.pGN additional dependent parent allowance 供养父母额外免税额
wwI'n*Q'$ additional provision 额外拨款
}ippi6b:r additional stamp duty 附加印花税
h4 X > additional tax 补加税罚款；补加税款
H>/LC* 8- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MY$-D+#/` adjudged bankrupt 被裁定破产
GA.4'W^&a adjudicated bankrupt 裁定破产人
rdY/QvP0= adjudication fee 裁定费；评定印花税额手续费；评估契据费
g'Id3 1r' adjudication of bankruptcy 裁定破产；宣告破产
F#a z& adjudication of insolvency 裁定无力偿还债务
|!=KLJUA adjusted actual 经调整的实数；调整后的实数
Ov5 *&* P adjusted current assets 经调整的流动资产；调整后的流动资产
MG G c adjusted figure 经调整的数字；调整后的数额
nOE 1bf^l adjusted liabilities 经调整的负债；调整后的负债
kpU-/ /lk+ adjusted loss 经调整的亏损；调整后的亏损
| n_es)A adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
^^m3
11 = adjusted profit 经调整的利润；调整后的利润
a| s64+ adjusted surplus 经调整的盈余额；调整后的盈余额
HN j6Iw adjusted value 经调整的价值；调整后的价值
/j`v N adjustment 调整；修订；理算〔保险〕
f|&ga'5g& adjustment centre 调剂中心
]*Tnu98G} adjustment lag 调整过程的时间差距；调整时差
=C[2"Y4JK0 adjustment mechanism 调整机制
Nsd7?|@HI adjustment of loss 亏损调整
(H*d">`mz adjustment process 调整过程；调整程序
y,OwO4+y\ adjustment range 调整幅度
_H (:$=$Q administered exchange rate 受管制汇率
V,W":&!x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\a| bx4M administration expenses 行政费用
B2uLfi$q administration fee 手续费；行政费
' +Gy)@c administration in bankruptcy 破产管理
#P''+$5, administration order 遗产管理令
|k-IY] 6 administrator 管理人；遗产管理人
:d5f U: administrator of the estate 遗产管理人
]F]!> dKA admission of debt 债项承认书
|,G=k,?_p admission of proof 接纳债权证明
E+.%9EKU advance 放贷款项；垫付款项；预支款项；预付款项
V`7^v: advance account 暂支帐目；预付款帐户
! _|rVg. advance compensation 预付补偿金
k\J 6WT advance from shareholder 股东垫款
vMQvq9T} advance pending reimbursement 预支以待日后付还
> 10pk advanced economy 先进经济体系
.vbUv3NI advancement 预付；预付财产
p 7YfOUo
k advances warrant 垫款令
S/ XkxGZ2 advancing 贷出
Gw;[maM!%` adverse balance 逆差
Q6r!=yOEY adverse exchange 逆汇
KC`~\sYRN] advertisement addressed to shareholders 在报章刊登的致股东通告
Q;3 v ]h_ advice for collection 托收通知书
4GY:N6qe ' advice of drawing 提款通知书；汇票通知书
UQ ~7,D`=# advice of payment 付款通知
0qV"R7TW Advisory Committee [Securities and Futures Commission]
o.Jq1$)~y 谘询委员会〔证券及期货事务监察委员会〕
6a=Y_fma Advisory Committee on Diversification 经济多元化谘询委员会
I'NE>!=Q affidavit 誓章；遗产申报誓章
2EdKxw3$] affidavit of no receipt 述明无收款的誓章
^6S td
x_ affiliate 联号；联营公司；附属公司
t#p*{S 3u affiliated company 附属公司；联号；联营公司
hj gxCSp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-'sn0 _q/e affordability 负担能力
A>c/q&WUk African Development Bank [AfDB] 非洲开发银行
V=C@ocy Z after-acquired property 事后取得的财产
Yp_R +a^ after-hours dealing 市后交易
9b0M'x'W5 after-tax profit 税后盈利；税后利润；税后溢利
M_4:~&N$ agency agreement 代理协议
(M5{y` Kk agency expenses 代理机构的开支
2[*r9%W agency fee 代理费
R&Oqm hT! Agency Law 《代理法》
(;11xu agent 代理人；承销人
=> 0+BD agent of company 公司代理人
#] @<YKoV{ agent's fee 代理人费；经纪费
<Rl:=(]i~ aggregate 总计；总数；总体数字
<KFE.\*Z4 aggregate amount 总款额；总额
*FwHZZ~U aggregate assets and liabilities 总体资产与负债
LQnkpy3A aggregate at constant price 按固定价格计算的总体数字
^lP_{ c aggregate demand 总需求
?QnVWu2K aggregate gross position 总持仓量
0V:DeX$bZ aggregate limit 总限额
B f_o Ic aggregate of salaries tax 合计薪俸税
;bZIj` D( aggregate performance 总体表现；总体业绩
!"dbK'jb^ aggregate supply 总体供应
SQZUkKfb aggregate surplus 总盈余
-%U 15W; aggregate total 整体总额
||lI_B aggregate value 总值；合计价值
.o2]ndT/J aggregated basis 合计基准
iZVMDJ?(Z] aggregated net chargeable income 合计应课税入息实额
U~mv1V^. aggregation 合并计算；合计；总和
_V9 O,"DDc aggregation of incomes of husband and wife 夫妇入息合并计算
tkG0xRH aggregation of property 财产的总和
bs%lMa.o agio 差价；贴水
C XQPbt[5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4@wH4H8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F=29"1 ._ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
M =!RJ%6f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u7e g:0Y 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
e*Gm()Vu, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e$E~@{[1) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t ._PS3 agreement for a settlement 授产协议
M@>EZ agreement for assignment 转让协议
8"M*,?.] agreement for sale 售卖协议；买卖协议
,=9e]pQ agreement for sale and purchase 买卖协议
[U ]ouh) agreement for the payment of interest 支付利息协议
vFK&63 agreement for the repayment of money 还款协议
7 H-,:8 agreement of reinsurance 再保险协议
P~)ndaQ Agricultural Bank of China 中国农业银行
#L{+V ?
air passenger departure tax 飞机乘客离境税
.Z!!x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
RsYn6ozb airport tax 机场税
%G<!&E!0h alcohol duty 酒精税
0 gyg alienation 让与；让渡；转让
QL>G-Rp alimony 生活费；赡养费
_)7dy2%{q All Ordinaries Index [AOI] 所有普通股指数
;B Eg"cm all risks 全险；综合险
N
F[v/S All Sales Record for Stock Market 《股票市场成交报告》
JeR8Mb Allied Capital Resources Limited 新联财务有限公司
s_=/p5\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~=Y <B/ allocation letter 拨款信件
ICD(#m allocation of fund 分配款项；预留款项
{ QTrH-C allocation of profit 利润分配；溢利分配
:%dIX}F allocation warrant 拨款令
>b |TaQ allotment 分配；配股
wp!< u
% allotment notice 股份配售通知；配股通知
AQ!FJ(X( allotment of shares 股份分配
'oZ/fUl|7 allowable 可获宽免；免税的
({ 7tp!@ allowable business loss 可扣除的营业亏损
rx*1S/\PPc allowable expenses 可扣税的支出
8+&] q#W3 allowance 免税额；津贴；备抵；准备金
@)8QxI^3[ allowance for debts 债项的免税额
.EC/[fM allowance for depreciation by wear and tear 耗损折旧免税额
xg}R pC! allowance for funeral expenses 殡殓费的免税额
gc:qqJi)X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U}xQUFT| allowance for repairs and outgoings 修葺及支出方面的免税额
!@ml^&hP allowance to debtor 给债务人的津贴
a2dlz@)J alteration of capital 资本更改
SWjOJjn alternate trustee 候补受托人
Ge+&C RhyX amalgamation 合并
ZDZPJp, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
lD! o4ZAo ambit of charges 征税范围；收费范围
$X %GzrN amended valuation 经修订的估值
1n! Jfs U American Commodities Exchange 美国商品交易所
APT'2 -I_ American Express Bank Limited 美国运通银行
AW8" @ American Stock Exchange 美国证券交易所
P!C!E/Jf5 amortization 摊销
x@F"ZiYD@O amount due from banks 存放银行同业的款项
G
1{ F_ amount due from banks abroad 存放海外银行同业的款项
8k$iz@e amount due from holding companies 控股公司欠款
R|T_9/#) amount due from local banks 存放本港银行同业的款项
M%wj6!5 amount due to banks 银行同业的存款
BJ3st amount due to banks abroad 海外银行同业的存款
29 K09 0f amount due to holding companies 控股公司存款
td@ F%* amount due to local banks 本港银行同业的存款
R>"E X q amount due to outport banks 外埠银行同业的存款
X[8m76/V amount for note issue 发行纸币的款额
E'=~<& amount of bond 担保契据的款额
<^&NA<2 amount of consideration 代价款额
kb?QQ\e amount of contribution 供款数额
4q)eNcs amount of indebtedness 负债款额
VT1W#@`e- amount of principal of the loan 贷款本金额
q P@4KH} e amount of rates chargeable 应征差饷数额
?aInn:FE amount of share capital 股本额
k/vE | amount of sums assured 承保款额
Q)}sX6TB amount of variation 变动幅度
E+$vIYq:W amount of vote 拨款数额
x. r~e)x= amount payable 应付款额
WigC' amount receivable 应收款额
,TD@s$2x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#F5O>9hA analysis 分析
^5biD9>M ancillary risk 附属风险
o/9(+AA> annual account 周年帐目；周年帐目报表；年度决算；年结
Hw34wQX annual accounting date 年结日期
Tx35~Z`0 annual allowance 每年免税额；年积金；年度津贴；年津
_pQ9q&i4 annual balance 年度余额
guv)[:cd; annual disposable income 每年可动用收入
[3s,U4a annual estimates 周年预算
rMqWXGl`( annual fee 年费
" *xQN "F annual general meeting 周年大会
x%ZjGDF m annual growth rate 年增率；每年增长率
I<*U^e annual long-term supplement 长期个案每年补助金
dL>0"UN}- annual pensionable emolument 可供计算退休金的年薪
b0]y$ *{j annual report 年报
}io9Hk>| Annual Report on the Consumer Price Index 《消费物价指数年报》
"4LYqDe annual return 周年报表；周年申报表；每年报税表格
xtKWh`[& Annual Return Rules 《周年报表规则》
>Qc0g(w annual review of consumer prices 每年消费物价回顾
PA"xb3@I annual roll-forward basis 逐年延展方式
@R >4b annual salary 年薪
+nRO< annual statement 年度报表；年度决算表
KcVCA 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
w,]cFT annuitant 年金受益人
,,oiL annuity 年金
p"/1Kwqx annuity contract 年金合约
'DlY8rEGP annuity on human life 人寿年金
/reSU 2 antecedent debt 先前的债项
i\G@ kJNnF ante-dated cheque 倒填日期支票
:{ C#<g` anticipated expenditure 预期开支
GVZ/`^ndM anticipated net profit 预期纯利
|_a E~_ anticipated revenue 预期收入
z6 bTcs"7h anti-inflation measure 反通货膨胀措施
DY ?`Y%" anti-inflationary stance 反通货膨胀立场
]j0v.[SX apparent deficit 表面赤字
I ms?^`N
apparent financial solvency 表面偿债能力
bT>%
* apparent partner 表面合伙人
8QDRlF:;< application for personal assessment 个人入息课税申请书
~=P&wBnJ application of fund 资金应用
0X# tt`;
application to release as liquidator and to destruct the books of accounts and documents
xfqgK D> 申请免除清盘人职务及毁灭帐簿与文件
"8VCXD appointed actuary 委任精算师
gOa'o< appointed auditor 委任核数师；委任审计师
PdJtJqA8h\ appointed trustee 委任的受托人
}:YS$'by appointer 委任人
JP9eNc[ apportioned pro rata 按比例分摊
Z~$=V:EA? apportionment 分配；分摊
F<X)eO]tk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b mZRCvW>A apportionment formula 分摊方程式
5bGV91 apportionment of estate duty 遗产税的分摊
V@<tIui$ appraisal 估价；评估
]*U\ gm% appreciable growth 可观增长
D M{ 7x77 appreciable impact 显着影响
lu_ y 9o^ appreciable increase 可观增长
D0 =D8P}H: appreciation 增值；升值
=ji p* E^ appreciation against other currencies 相对其他货币升值
`N}<lg(0# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e{Pgz0sO Q appreciation tax 增值税
L.lm bx n appropriation 拨款；拨用；拨付
R3wK@D appropriation account 拨款帐目
~m y \{q Appropriation Bill 拨款法案
!Pt| Hk dr appropriation-in-aid system 补助拨款办法
#ldNWwvRGj approved assets 核准资产
4(2}O-~ approved basket stock 认可一篮子证券
sN 1x|pkN approved budget 核准预算
p+#J;. approved charitable donation 认可慈善捐款
O9oVx4= approved charitable institution 认可慈善机构
+"E k?
) ? approved currency 核准货币；认可货币
Yt!UIl\< approved estimates 核准预算
Jg3}U j2By approved estimates of expenditure 核准开支预算
Ua\g *Cxh approved overseas insurer 核准海外保险人
2pH2s\r<UJ approved overseas trust company 核准海外信托公司
#
SV*6 approved pooled investment fund 核准汇集投资基金
!NK8_ p|X approved provident fund scheme 认可公积金计划
<6U{I ' approved provision 核准拨款
$@+\_f'bU> approved redeemable share 核准可赎回股份
7* d}6\
% approved regional stock 认可地区性证券
4VSIE"8e approved retirement scheme 认可退休金计划
%Vrl"4^}t approved subordinated loan 核准附属贷款
6T&6N0y+9 arbitrage 套戥；套汇；套利
s#?Y^bgH arbitrageur 套戥者；套汇者
Z<K[ arbitrary amount 临时款项
&G5+bUF, arrangement 措施；安排；协定
)7c\wAs arrears 欠款
J6_ H lt arrears of pay 欠付薪酬
8 vz9o <I arrears of revenue 逾期未收税款；逾期未收的帐项
~d?7\:n articles of association 组织章程；组织细则；组织章程细则
"m0 >u,HmI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S *? 'y ascertainment of profit 确定利润
aePhtQF "Asia Clear" “亚洲结算系统”
%JBp~" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{_|~ G|Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/"tVOv# Asian Development Fund [ADF] 亚洲发展基金
soA>&b !? Asian dollar bond 亚洲美元债券
K &<bn22 Asian dollar market 亚洲美元市场
lyfL k BF Asian dollar rate 亚洲美元利率
"T?% 4^:g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cIK-VmO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7EOn4I2@[ asked price 沽盘；喊价；索价；卖方报价
d%VGfSrKq assessable income 应评税入息
W@AZ<(RI: assessable loss 应评税亏损
G+ Y` 65 assessable profit 应评税利润
:D} xT] assessable value 应评税值
1[D~Ee p assessed profit 估定利润
h&L+ Qx assessed value 经评估价值
}4i jLX>b assessment 评税；评定；估价；评税单
E {4/$} assessment number 评税编号；估价编号
9
Bz ~3 assessment of additional tax 补加税评税
M' " S: assessment of performance 业绩评估；实绩评价
ueZ `+g~gg Assessor 评税主任
zv||&Hi asset price bubbles 资产价格泡沫
}7+G'=XI/ asset-backed securities 具资产保证的证券
=et=X_3- assets accretion 资产增值
]zmY] 5 assets and liabilities 资产与负债
X 8<<;?L assets betterment statement 资产递增表；资产改进表
nORm7sa9 assets lending 实物放款；有抵押贷款
XB UO assets of the company passing on the death 死者去世时转移的公司资产
r75,mX assets pledged as security for liabilities 用作负债抵押的资产
{6~v oVkj assets portfolio 资产投资组合
C^K?"800 assets price 资产价格
Q?L-6]pg assets quality 资产质素
fxXZ^#2wX assets realization 资产变现
^;$a_eR assets refinancing arrangement 资产再集资安排
?W1(
@. assets securitization 资产证券化
E). N u assets situated outside Hong Kong 在香港以外地方的资产
L,p5:EW8. assets stripping 削减资产；拆卖资产
{tk42}8k assets value 资产值
IX']s;b assignee 承让人
D&0*+6j(( assignment 转让；转让书；转让契
<`9Q{~*=t assignment of interest 权益转让
)i0\U assignment of letters patent and trade mark 专利证书及商标转让
Ra&HzK? assignment of property 物业转让；物业转让书
WM*[+8h assignment right 转让权
|0ACapp! assignor 转让人
c>:}~.~T associate 有联系的人；有关连人士；相联者；合伙人；联系人
1 ,T8@8# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Eh# W*Bg associate member 附属会员
!F/;WjHz associated body corporate 相联法人团体
`]#D dJ_| associated company 相联公司；联属公司
(WCpaC associated corporation 相联法团
tcSn`+Bu_` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7] @vPr;: 公认会计师公会〔英国〕
y'*^ ' Association of Futures Exchange Brokers 香港期货经纪协会
b4Zkj2L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HY~\e|o association of underwriters 承保人组织
5 .0BaVwi assumption of control 接管
=PP]LDlJs assurance 担保；保险；转易；转易书
0yfmQ=,X assurance of interest 权益的转易
&7,Kv0 j} at 19XX price 按一九ＸＸ年价格计算
CSRcTxH at a discount 按赔价计算；按贴水价格计算；打折扣
z ,87;4- at a premium 按溢价计算；按升水价格计算
-1Yt3M& at call 通知付款；按通知
j0>S )Q at constant market price 按固定市价计算
3P\#moJ at constant price 按固定价格计算
p
)etl5 at cost 按成本计算
ba1zu|@w at current market price 按当时市价计算；按现时市价计算
ah>;wW!6/ at current price 按当时价格计算；按现时价格计算
,u-i9`B at factor cost 按要素成本计算；按生产要素成本计算
fCJ:QK! at money-of-the-day price 按付款当日价格计算
s+2\uMwf* at or better 按指定或较佳价位〔买卖指令〕
|#^u%#'[2 at par 按面值计算；平价
"KcSOjvJ at sight 见票即付
Z=|:D,& at the close 按收市盘
t~)w921> at the opening 按开市盘
wr~# rfH attestation 见证；见证条款
Bbz#$M!: at-the-money option 平价期权
U O Y M attorney 受权人；受托代表人
lfOF]Kiqr attornment 新拥有人承认书
5 ]:fkx attributable profit 可归属利润
D0 6'" attributable share value 可归属股份价值
@C0{m7q Auckland Stock Exchange 奥克兰证券交易所
) 2wof( auction 拍卖
I?c# T Rm auctioneer 拍卖商
Y\(Q audit 审计；核数
q{ n~v>wU Audit Commission 审计署
#
5v 2`|) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>(ku* 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〕
sl}bN zT# audit review 帐目审查
Gn<s >3E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yd]W',c audited account 审计帐目；经审计的帐目
_*0 !6?c audited annual account 经审计的周年帐目
w{#K.dx audited balance sheet 经审计的资产负债表
kpsus \T auditor 核数师；核数主任；审计师
@O ZW1p auditor's certificate 核数师证明书；审计师证明书
cR[)[9} auditor's report 核数师报告；审计师报告
W#$ pt>h) Aussie bond 澳元债券
rtS(iD@B" austerity budget 紧缩预算
DM /J,q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Qf 6]qJa| Australia All Ordinaries Index 澳洲所有普通股票指数
L)H7~.Dj Australian Dollar [AUD] 澳元
IxAKIa[HY Australian Options Market 澳大利亚期权市场
bU/5ug. Australian Securities Commission 澳洲证券事务监察委员会
;eI,1
[_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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4j'e6 Australian Stock Exchange 澳大利亚证券交易所
bmr.EB/ Austrian Schilling [ATS] 奥地利先令
L7el5Q!Y= authentication 认证；鉴证
U;Se'*5xv authority to purchase 委托购买证；委购书
HDvj{ authorization 认可；核准；授权；授权书
pa N )t authorization by direction 指示授权
V.Dqbv authorization by instruction 指令授权
K||9m + authorization by warrant 令状授权
^&am ]W;T authorization of unit trust 单位信托的认可
R9f*&lj authorized agent 指定代理人
- U!:. authorized capital 法定资本
$xNM ^O authorized clerk 出市员
cF_ Y}C authorized dealer 认可交易商
qXR>Z=K< authorized financial institution 认可财务机构
5 rRYv~+ authorized fund 认可基金
Tm-Nz7U^^ authorized fund house 获授权的基金公司；认可基金公司
UpL?6) authorized institution 认可机构
k { _X%H/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-^=gQ7f9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~b+4rYNxU_ authorized insurer 获授权保险人；获认可承保人
4.$ <o/M authorized investment 特准投资项目
HUuL3 lYka authorized person 获授权人
?k<i e2 authorized representative 获授权代表
Q9t BHz authorized share capital 法定股本
~>3$Id: automated quotation system 自动报价系统
9eo$Duws Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KFCrJ ) 自动交易系统〔香港期货交易所有限公司〕
oJK1~;: automatic adjustment mechanism 自动调整机制
v3x_8n$C9 automatic adjustment system 自动调整系统
dqwAQ-x Automatic Clearing House 自动票据交换所
Z)<ljW automatic exchange rates accumulation system 自动化汇率累集系统
_Isju
S Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SL zL /5s automatic teller machine [ATM] 自动柜员机
L,*2t JcC< autopay 自动转帐
tPIT+1. ]z available assets 可用资产
xgn@1.}G available fiscal reserve 现存财政储备
~ J^Gzl available profit 可用利润
!FX0Nx=oi Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1q] V/V} average 平均；平均数；海损
)WF]v" t average basic salary 平均基本薪金
r" d/ 9 average consumer expenditure 平均消费开支；一般消费开支
[wWip1OR average cost 平均成本
coT|t
T average cost of land production 增辟土地平均成本
w&jyijk( average daily turnover 平均每日成交额
!(~eeE}|lM average daily wage rate 平均每日工资率
W(Z_ac^e[ average expenditure pattern 平均开支模式
j$'L-kK+ average growth rate 平均增长率
zPEx;lO$ average net fixed assets 固定资产平均净值
jku_0Q0*? average of relatives 相对价格平均数
vQ>x5\r5O_ average price 平均价格
0+jR ,5 | average propensity to consume 平均消费倾向；一般消费倾向
:CH "cbo average propensity to save 平均储蓄倾向；一般储蓄倾向
yoGe^ga r average rate 平均率
~UA-GWb average revenue 平均收入；平均收益
N3
.!E| average stock 平均库存；平均存货
c"Kl@ [1\~ average yearly rent 平均年租
/{vv n avoidance of double taxation 避免双重课税
_W'>?e0i avoidance of tax 避税
