A:
dG1qrh9_- A share Ａ股；甲类股份
T+I|2HYqOj abatement of tax 减税；减扣免税额
cB|](gWS~ ABN AMRO Bank N.V. 荷兰银行
9vXrC_W9 above-the-line expenditure 线上项目支出；经常预算支出
<3 i!{"} above-the-line receipt 线上项目收入；经常预算收入
gX[6WB"p ABSA Asia Limited 南非联合亚洲有限公司
Ox58L>:0m absolute change 绝对数值变更
EM"YjC)F absolute expenditure 实际开支
# 6JG#!W absolute guideline figure 绝对准则数字
a}6Wo= absolute interest 绝对权益
[K^RC;}nV^ absolute order of discharge 绝对破产解除令
'INdZ8j_ absolute profit margin 绝对利润幅度
cEe>Lyt absolute value 实值；绝对值
xSw ^v6!2 absolutely vested interest 绝对既得权益
Ax&+UxQ0| absorbed cost 已吸收成本；已分摊成本
~#wq sm absorption 吸收；分摊；合并
$N~8 ^6 absorption rate 吸收率；摊配率；分摊率
(|W@p \Q ACB Finance Limited 亚洲商业财务有限公司
GZs e8ng acceptable form of reciprocity 合理的互惠条件
K1Uur>Pk% acceptable rate 适当利率；适当汇率
1g
*4 e acceptance agreement 承兑协议
q?`bu:yS acceptance for honour 参加承兑
0 ~VniF^ acceptor 承兑人；接受人；受票人
^*Sb)tu\ W acceptor for honour 参加承兑人
0 j6/H?OT accident insurance 意外保险
^X^4R 1V) Accident Insurance Association of Hong Kong 香港意外保险公会
zT.qNtU% accident insurance scheme 意外保险计划
U`xjau+ accident year basis 意外年度基准
w9vqFtj accommodation 通融；贷款
[-Dx)N accommodation bill 通融票据；空头票据
&P rx=L` accommodation party 汇票代发人
Nx~8]h1( account balance 帐户余额；帐户结余
y:xZ(RgfF account book 帐簿
l2xM.vR account collected in advance 预收款项
)nQ.6 account current book 往来帐簿
ZZ#S\* account of after-acquired property 事后取得的财产报告
[^#6.xH account of defaulter 拖欠帐目
IS!sJ c account payable 应付帐款
$P>ci4]t account payee only [A/C payee only] 只可转帐；存入收款人帐户
23zB@aE_?1 account receivable 应收帐款
k<m{Wp;- account receivable report 应收帐款报表
~h -0rE account statement 结单；帐单；会计财务报表
c'[l%4U8[ account title 帐户名称；会计科目
5MT$n4zKu accountant's report 会计师报告
-r[l{ce Accountant's Report Rules 会计师报告规则
l9\
*G; accounting and auditing procedure 会计与审计程序；会计与核数程序
t
7+ifSrz Accounting Arrangements 《会计安排》
LG(bdj"NM accounting basis 会计基础
0m !+gZ@ accounting by Official Receiver 破产管理署署长呈交的帐目
N\rbnr Accounting Circular 《会计通告》
_8S!w>$) accounting class 会计类别
P/4]x@{ih accounting date 记帐日期；会计结算日期
0:Xvch0 accounting for money 款项核算
OT+LQ TE Accounting Officer 会计主任
:2}zovsdj accounting period 会计报告期；会计期
o@vo,JU accounting policy 会计政策；会计方针
bP(xMw<'j accounting practice 会计惯例
}Dm-I bdg( accounting principle 会计准则
aH*)W'N? accounting record 会计记录
$0
eyp]XC\ accounting report 会计报告
PE0A ` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(]1n ! Accounting Society of China 中国会计学会
Ov h[qm?Z accounting statement 会计报表
\IIR2Xf,K accounting system 会计制度；会计系统
I!~ 5. accounting transaction 会计事项；帐务交易
'`I&g8I\ accounting treatment 会计处理
x 8w455 accounting year 会计年度
CM_FF:<tn accretion 增值；添加
>2T DYB|; accrual 应计项目；应累算数目
^ 14 U]< accrual basis 应计制；权责发生制
o/
ozX4C accrual basis accounting 应计制会计；权责发生制会计
m\RU |Z accrue 应累算；应计
s7[du _) accrued benefit 应累算利益
GG-7YJ accrued charges 应计费用
`;L>[\Xi accrued cumulative preference share dividend 应累算的累积优先股股息
JdF;*`_7*
accrued expenses 应累算费用
ycTX\.KV accrued interest payable 应付利息；应计未付利息
> X<pzD3u accrued interest receivable 应收利息；应计未收利息
rLtB^?A z accrued right 累算权益
,E<(K8 accruing profit 应累算的利润
R_`i=>Z- accumulated fiscal reserve 累积财政储备
` {#0C- accumulated profit 累积利润；滚存溢利
zuwlVn accumulated reserve 累积储备
F|Pf-. r`t accumulation of surplus income 累积收益盈余
)%I2#Q"Nt- acquired assets 既得资产
[LbUlNq^B@ acquisition 收购；购置；取得
\9N1: acquisition cost 购置成本
Z_Qs^e$ acquisition expenses 购置费用
FWNWOU acquisition of 100% interest 收购全部股权
},lHa! <^ acquisition of control 取得控制权
8>%:MS" acquisition of fixed assets 购置固定资产
$hXhq*5|c acquisition of shell “买壳”
PRg^E 4 acquisition price 收购价
@@M
2s( act of God 天灾
rOHU)2 acting partner 执事合伙人
J'jwRn active market 买卖活跃的市场；交投畅旺的市场；旺市
kr[p4X4 active partner 积极参与的合伙人
ux :czZqy active trading 交投活跃
@z[,w` actual circulation 实际流通
mII7p Lb Q actual cost 实际成本
..'k+0u^ actual expenditure 实际开支；实际支出
ck s53/Z actual income 实际入息；实际收入；实际收益
~PAF2 actual market 现货市场
$dIu${lu actual price 现货价；实际价格
>MwjUq actual profit 实际利润
78T9" CS actual quotation 实盘；实际价位；实际报价
I&%{%* y actual year basis 按实际年度计算
V C$,Y actuals 实货
"^Y)& <J& actuarial investigation 精算调查
{}RE;5n\[' actuarial principle 精算原则
PT4W ox9U actuarial report 精算师报告
GG<{n$h Actuarial Society of Hong Kong 香港精算学会
g<(3wL," actuarial valuation 精算师估值
LhO%^`vu actuary 精算师
LX;w ~fRr. ad referendum agreement 暂定协议；有待覆核的协定
5n{J}0C ad valorem duty 从价税；按值征税
I6@98w}" ad valorem duty system 从价税制
;;;aM:6\ ad valorem fee 从价费
IYAvO% ~ ad valorem tariff 从价关税
<+o* "z\mI additional allowance 额外免税额
1$mxMXNsJ additional amount for unexpired risk 未过期风险的额外款额
HGM ?
?= additional assessable profit 补加应评税利润
sxc^n
aK0 additional assessment 补加评税
;r'y/ Y'? additional commitment 额外承担
.LMOmc=( additional commitment vote 额外承担拨款
RrB)u? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HmlE Cx additional dependent parent allowance 供养父母额外免税额
VAPR I\uM; additional provision 额外拨款
j=c=Pe"?u additional stamp duty 附加印花税
7m='-_w)?w additional tax 补加税罚款；补加税款
r?Q`b2Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+c'b=n9j adjudged bankrupt 被裁定破产
uzG{jc ^ adjudicated bankrupt 裁定破产人
NEp
)V' adjudication fee 裁定费；评定印花税额手续费；评估契据费
gJ;jh7e@ adjudication of bankruptcy 裁定破产；宣告破产
PY.4J4nn| adjudication of insolvency 裁定无力偿还债务
CWKN0HB adjusted actual 经调整的实数；调整后的实数
^K[WFi N} adjusted current assets 经调整的流动资产；调整后的流动资产
vf BIQfH adjusted figure 经调整的数字；调整后的数额
v_=xN^R adjusted liabilities 经调整的负债；调整后的负债
k _ d) adjusted loss 经调整的亏损；调整后的亏损
f 0 "N 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
LelCjC{`1 adjusted profit 经调整的利润；调整后的利润
;6+e !h'1 adjusted surplus 经调整的盈余额；调整后的盈余额
=T7lv%u adjusted value 经调整的价值；调整后的价值
Qg9*mlm` adjustment 调整；修订；理算〔保险〕
3%HF" $Gg adjustment centre 调剂中心
,zXP,(x adjustment lag 调整过程的时间差距；调整时差
q-?
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PH!^w w6
adjustment of loss 亏损调整
(S<Z @y+d adjustment process 调整过程；调整程序
j<,Ho4v}_ adjustment range 调整幅度
'OEh'\d+x administered exchange rate 受管制汇率
i*ibx;s- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z:_ wE62' administration expenses 行政费用
!W\Zq+^^J3 administration fee 手续费；行政费
d OG]Yjc administration in bankruptcy 破产管理
pX 4 :WV administration order 遗产管理令
%3S Bs*? administrator 管理人；遗产管理人
Lvco9
Ak administrator of the estate 遗产管理人
o4Ny9s admission of debt 债项承认书
HgVPyo admission of proof 接纳债权证明
4DLp +6zP advance 放贷款项；垫付款项；预支款项；预付款项
ui>0?O*G advance account 暂支帐目；预付款帐户
Dqxtc|vo advance compensation 预付补偿金
[v0[,K advance from shareholder 股东垫款
C6<*'5 T advance pending reimbursement 预支以待日后付还
~%gO +qD advanced economy 先进经济体系
yZHh@W4v advancement 预付；预付财产
@$:T]N3m advances warrant 垫款令
Nj5V" c advancing 贷出
8VWkUsOo I adverse balance 逆差
"K Or)QD/ adverse exchange 逆汇
S{uKm1a advertisement addressed to shareholders 在报章刊登的致股东通告
&Y `V A advice for collection 托收通知书
40?xu#" advice of drawing 提款通知书；汇票通知书
<q}w, XU advice of payment 付款通知
PJ $C$G Advisory Committee [Securities and Futures Commission]
K C DbE6 谘询委员会〔证券及期货事务监察委员会〕
LA +BH_t& Advisory Committee on Diversification 经济多元化谘询委员会
>0XB7s C affidavit 誓章；遗产申报誓章
U-]Rm}X\M affidavit of no receipt 述明无收款的誓章
=P}BAJ affiliate 联号；联营公司；附属公司
n PAl8 affiliated company 附属公司；联号；联营公司
!k5I#w : affirmation [estate duty] 非宗教式宣誓〔遗产税〕
DA9-F affordability 负担能力
7NQ@q--3s African Development Bank [AfDB] 非洲开发银行
]'"aVGqa. after-acquired property 事后取得的财产
5u:{lcC.X after-hours dealing 市后交易
'L k& iph after-tax profit 税后盈利；税后利润；税后溢利
( M$2CL agency agreement 代理协议
6Wn"h|S agency expenses 代理机构的开支
!EwL"4pPw agency fee 代理费
:Qc[>:N Agency Law 《代理法》
@3a I7U/I agent 代理人；承销人
tMy<MO)Ei agent of company 公司代理人
'B"A*!" b agent's fee 代理人费；经纪费
tJ qd aggregate 总计；总数；总体数字
AiDV4lHr aggregate amount 总款额；总额
J$+K't5BZ aggregate assets and liabilities 总体资产与负债
U??T> aggregate at constant price 按固定价格计算的总体数字
Hy n* O)q! aggregate demand 总需求
K|a^<|
S aggregate gross position 总持仓量
;:`0:Ao. aggregate limit 总限额
4tGP-
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6he (v aggregate performance 总体表现；总体业绩
C@P4}X0,= aggregate supply 总体供应
NA/hs/ ' aggregate surplus 总盈余
,ve$bSp aggregate total 整体总额
PV(TDb : 0 aggregate value 总值；合计价值
8T]x4JQ0 aggregated basis 合计基准
$~G=Hcl9 aggregated net chargeable income 合计应课税入息实额
_yH=w'8. aggregation 合并计算；合计；总和
+k?0C?/T; aggregation of incomes of husband and wife 夫妇入息合并计算
{y\5 9 aggregation of property 财产的总和
_=g;K+%fb agio 差价；贴水
yG/_k !{9 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》
,Oj
53w= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{ = Y3[ 《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》
'P`L?/_3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wI{ ED 《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》
KD(}- zUs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<\6< -x(H5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.29y3}[PO agreement for a settlement 授产协议
tR{@NFUcu agreement for assignment 转让协议
=7l'3z8 agreement for sale 售卖协议；买卖协议
{E3329t|' agreement for sale and purchase 买卖协议
lYq/
n&@_1 agreement for the payment of interest 支付利息协议
:enmMB#% agreement for the repayment of money 还款协议
? CabVj-r agreement of reinsurance 再保险协议
OZCbMeB{+J Agricultural Bank of China 中国农业银行
7j//x Tr}a air passenger departure tax 飞机乘客离境税
-ge :y2R_w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Xl p $ xp" airport tax 机场税
W]aX}>0 alcohol duty 酒精税
jn:9Cr,o;g alienation 让与；让渡；转让
^6?) EM# alimony 生活费；赡养费
J|gRG0O9Ya All Ordinaries Index [AOI] 所有普通股指数
"'9[c"Iz all risks 全险；综合险
iH;IXv,b3 All Sales Record for Stock Market 《股票市场成交报告》
=)O%5<Lwx Allied Capital Resources Limited 新联财务有限公司
Y5 &mJp\G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o)U4RY* allocation letter 拨款信件
^ALR.N+< allocation of fund 分配款项；预留款项
6~O9|s^38w allocation of profit 利润分配；溢利分配
/l.ox.4z# allocation warrant 拨款令
&}+^*X allotment 分配；配股
caC-JcDXy allotment notice 股份配售通知；配股通知
q"OJF'>w5 allotment of shares 股份分配
}iBFo\vU allowable 可获宽免；免税的
#CcC& I
:c allowable business loss 可扣除的营业亏损
w 1q` allowable expenses 可扣税的支出
b$,~S\\c
allowance 免税额；津贴；备抵；准备金
>`S $(f allowance for debts 债项的免税额
,JVWn>s allowance for depreciation by wear and tear 耗损折旧免税额
AzlZe\V?)~ allowance for funeral expenses 殡殓费的免税额
um}%<Cy[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z<A BK`rEO allowance for repairs and outgoings 修葺及支出方面的免税额
R>#BJ^>= allowance to debtor 给债务人的津贴
mu/GOEZ5 alteration of capital 资本更改
?V9Da;cj alternate trustee 候补受托人
r,FPTf
amalgamation 合并
(7k}ysc ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q"V S;uh.v ambit of charges 征税范围；收费范围
d:"#_ amended valuation 经修订的估值
1{0 L~ American Commodities Exchange 美国商品交易所
VAL]\@Q} American Express Bank Limited 美国运通银行
Oh]RIWL American Stock Exchange 美国证券交易所
tUXly|k amortization 摊销
Q.zE}ZS amount due from banks 存放银行同业的款项
\YN(rD- amount due from banks abroad 存放海外银行同业的款项
=IC
cN| amount due from holding companies 控股公司欠款
$sa5aUg } amount due from local banks 存放本港银行同业的款项
\]7i-[ amount due to banks 银行同业的存款
3Gyw^_{J amount due to banks abroad 海外银行同业的存款
%k8 H'w\ amount due to holding companies 控股公司存款
,%!E-gr amount due to local banks 本港银行同业的存款
K>_~zW nc amount due to outport banks 外埠银行同业的存款
&'{?Y;A amount for note issue 发行纸币的款额
2]i>kV/,0 amount of bond 担保契据的款额
:u4q.^&!e amount of consideration 代价款额
a"Q> K7K amount of contribution 供款数额
%X^K5Io amount of indebtedness 负债款额
TTQ(\l4 amount of principal of the loan 贷款本金额
5k]xi)% amount of rates chargeable 应征差饷数额
eX0ASI9 amount of share capital 股本额
1v2pPUH\ amount of sums assured 承保款额
K'tckJ#% amount of variation 变动幅度
?VCM@{9 amount of vote 拨款数额
E|`JmfLQu amount payable 应付款额
M%S.Z4D
(0 amount receivable 应收款额
|Js?@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V#-\ 4 `c analysis 分析
>m Xq= 9L4 ancillary risk 附属风险
yG~7Xo5 annual account 周年帐目；周年帐目报表；年度决算；年结
7!kbe2/]' annual accounting date 年结日期
t,4'\nv* annual allowance 每年免税额；年积金；年度津贴；年津
Of?3|I3 l annual balance 年度余额
}(-2a*Z;Y annual disposable income 每年可动用收入
|(Q !$ annual estimates 周年预算
. C Y ;- annual fee 年费
Hi5 }s
annual general meeting 周年大会
A av |N3 annual growth rate 年增率；每年增长率
-q6d&D'B+ annual long-term supplement 长期个案每年补助金
3H_%2V6#V1 annual pensionable emolument 可供计算退休金的年薪
</@3}rfUPg annual report 年报
x+;"(]# Annual Report on the Consumer Price Index 《消费物价指数年报》
vO nhJN annual return 周年报表；周年申报表；每年报税表格
*v6 j7<H Annual Return Rules 《周年报表规则》
r@v_hc annual review of consumer prices 每年消费物价回顾
YI!@ ,t annual roll-forward basis 逐年延展方式
9@{=2 k annual salary 年薪
c!20(( 2|I annual statement 年度报表；年度决算表
jDKL}x 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
# qP W J annuitant 年金受益人
V
'e _gH annuity 年金
eJ2$DgB}t annuity contract 年金合约
P ko 2fJt1 annuity on human life 人寿年金
J*}Qnl + antecedent debt 先前的债项
oe,37xa4 ante-dated cheque 倒填日期支票
){S/h<4m anticipated expenditure 预期开支
.Km6
(U anticipated net profit 预期纯利
>?yxig:_ anticipated revenue 预期收入
9 U!-Zn! anti-inflation measure 反通货膨胀措施
/~nPP C anti-inflationary stance 反通货膨胀立场
?VaAVxd29 apparent deficit 表面赤字
ek9Y9eJ" apparent financial solvency 表面偿债能力
uL1$yf' apparent partner 表面合伙人
![}q9a eT application for personal assessment 个人入息课税申请书
}_GI%+t application of fund 资金应用
<
X&{6xu application to release as liquidator and to destruct the books of accounts and documents
}
0^wJs 申请免除清盘人职务及毁灭帐簿与文件
Z<M?_<3 appointed actuary 委任精算师
jJU9~5i? appointed auditor 委任核数师；委任审计师
l$mfsm|{: appointed trustee 委任的受托人
SIr^\ii OB appointer 委任人
B33H,e) apportioned pro rata 按比例分摊
= Ti[Q5SZ apportionment 分配；分摊
@5Zg![G Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n k@e# apportionment formula 分摊方程式
sn=_-uoU apportionment of estate duty 遗产税的分摊
_ A5. appraisal 估价；评估
k6|wiSyu appreciable growth 可观增长
= U)e_q appreciable impact 显着影响
5$;#=WAY appreciable increase 可观增长
'(o*l appreciation 增值；升值
N sNk
appreciation against other currencies 相对其他货币升值
v$_YZm{!< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:^H#i:4 appreciation tax 增值税
c( 5r appropriation 拨款；拨用；拨付
fBZ AO appropriation account 拨款帐目
SZ )AO8& Appropriation Bill 拨款法案
8e{S(FZ7Ed appropriation-in-aid system 补助拨款办法
NKJ+DD:' approved assets 核准资产
a
]~Yi.H approved basket stock 认可一篮子证券
p;k7\7 approved budget 核准预算
fRT4,; approved charitable donation 认可慈善捐款
N-cLp}D}WB approved charitable institution 认可慈善机构
|y}iOI approved currency 核准货币；认可货币
LRa^x 44 approved estimates 核准预算
"pLWJvj6- approved estimates of expenditure 核准开支预算
B!X ;T9^d approved overseas insurer 核准海外保险人
F\U^ -/0, approved overseas trust company 核准海外信托公司
,ag:w<km approved pooled investment fund 核准汇集投资基金
CpG]g>]L&[ approved provident fund scheme 认可公积金计划
` 0}z
;&: approved provision 核准拨款
!\RBOdw C approved redeemable share 核准可赎回股份
u:[vqlU approved regional stock 认可地区性证券
$T%~t@Cv1 approved retirement scheme 认可退休金计划
*W&}}iL approved subordinated loan 核准附属贷款
t7 ].33%\ arbitrage 套戥；套汇；套利
Aq~}<qkIF+ arbitrageur 套戥者；套汇者
/6@~XO) w arbitrary amount 临时款项
h:qt?$]J arrangement 措施；安排；协定
e <]^7pz arrears 欠款
0%f}w0]: arrears of pay 欠付薪酬
XNd%3rm, arrears of revenue 逾期未收税款；逾期未收的帐项
rm"C|T4:V articles of association 组织章程；组织细则；组织章程细则
g E#4 3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Sh(W s2b7 ascertainment of profit 确定利润
'L1=:g.\i "Asia Clear" “亚洲结算系统”
P
g{/tM Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A.@/~\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yR|Beno Asian Development Fund [ADF] 亚洲发展基金
T|fmO<e*n Asian dollar bond 亚洲美元债券
Utv#E.VI Asian dollar market 亚洲美元市场
[>^xMF]$2 Asian dollar rate 亚洲美元利率
\4qw LM?E^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~,jBm^4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
sCi"qtHP asked price 沽盘；喊价；索价；卖方报价
y8k*{1MuO assessable income 应评税入息
rr;p; assessable loss 应评税亏损
VGDds assessable profit 应评税利润
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go:^g assessable value 应评税值
gp`H>Sn.| assessed profit 估定利润
m.|__L assessed value 经评估价值
md. #n assessment 评税；评定；估价；评税单
`Fn6*_ n assessment number 评税编号；估价编号
#Y9'n0 AL assessment of additional tax 补加税评税
qT}AY.O%^ assessment of performance 业绩评估；实绩评价
g82_KUkB Assessor 评税主任
CR KuN asset price bubbles 资产价格泡沫
w!8xZu asset-backed securities 具资产保证的证券
,dZ&i! @? assets accretion 资产增值
S="teH[ assets and liabilities 资产与负债
Vy6A]U\% assets betterment statement 资产递增表；资产改进表
<.6bni
) assets lending 实物放款；有抵押贷款
6&Al9+$ assets of the company passing on the death 死者去世时转移的公司资产
wAn}ic".b assets pledged as security for liabilities 用作负债抵押的资产
WhU-^`[* assets portfolio 资产投资组合
ZBX,4kxK7 assets price 资产价格
YN< :k
Wu assets quality 资产质素
SmR" gu assets realization 资产变现
Y%"6 assets refinancing arrangement 资产再集资安排
@2HNYW) assets securitization 资产证券化
0w24lVR. assets situated outside Hong Kong 在香港以外地方的资产
D6wg^ 'Q: assets stripping 削减资产；拆卖资产
Kq. MmR!gl assets value 资产值
mxxuD"5 assignee 承让人
VUD ?iv7 assignment 转让；转让书；转让契
H[S 4o, assignment of interest 权益转让
Q
\E [p y assignment of letters patent and trade mark 专利证书及商标转让
n@"h^- assignment of property 物业转让；物业转让书
?~g X7{> assignment right 转让权
]EhU8bZ assignor 转让人
#4Z] /D2G associate 有联系的人；有关连人士；相联者；合伙人；联系人
kCoTz"Z- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N4z(2. associate member 附属会员
%M/rpEE"b% associated body corporate 相联法人团体
-N4km5 associated company 相联公司；联属公司
)C 0dN>Gb associated corporation 相联法团
NjL^FqA[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)X
dpzWod 公认会计师公会〔英国〕
}>|!Mf]W?R Association of Futures Exchange Brokers 香港期货经纪协会
beN(7jo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Q8^fgI | association of underwriters 承保人组织
_#2AdhCu assumption of control 接管
Q, 1TD 2)h assurance 担保；保险；转易；转易书
x<-n}VK\ assurance of interest 权益的转易
equ TKM at 19XX price 按一九ＸＸ年价格计算
a1p}y2 at a discount 按赔价计算；按贴水价格计算；打折扣
{Al}a`da at a premium 按溢价计算；按升水价格计算
pMfP3G7V at call 通知付款；按通知
S9'8rn!_ at constant market price 按固定市价计算
$cUTe at constant price 按固定价格计算
/N'|Vs,X at cost 按成本计算
G"~% [k at current market price 按当时市价计算；按现时市价计算
HU='Hk! at current price 按当时价格计算；按现时价格计算
ZV?~~_ 9 at factor cost 按要素成本计算；按生产要素成本计算
==i:* at money-of-the-day price 按付款当日价格计算
.S{Q }S at or better 按指定或较佳价位〔买卖指令〕
V6.w=6:`X at par 按面值计算；平价
Mr8r(LGY at sight 见票即付
G{8 > at the close 按收市盘
'aFj yY?% at the opening 按开市盘
j![ ; ; attestation 见证；见证条款
1E]|>)$ at-the-money option 平价期权
y_mD9bgW attorney 受权人；受托代表人
u\,("2ZW9+ attornment 新拥有人承认书
RkW)B ^# attributable profit 可归属利润
% #^)hX,+Q attributable share value 可归属股份价值
f-!A4eKe Auckland Stock Exchange 奥克兰证券交易所
%^r}$mfy:0 auction 拍卖
@H?_x/qBT auctioneer 拍卖商
q')MKR* audit 审计；核数
6 tKm'`^z4 Audit Commission 审计署
~j qG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
svB T~P0x 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2?)bpp$WZ audit review 帐目审查
JDIQpO"Qji Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0."TSe83\ audited account 审计帐目；经审计的帐目
h.`U)6*?&N audited annual account 经审计的周年帐目
3O W) % audited balance sheet 经审计的资产负债表
(zm5
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Vm auditor 核数师；核数主任；审计师
>*5+{~k~4 auditor's certificate 核数师证明书；审计师证明书
RH+'"f auditor's report 核数师报告；审计师报告
b.<>CG ' Aussie bond 澳元债券
ns{BU->f austerity budget 紧缩预算
;T6x $e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pX nY= Australia All Ordinaries Index 澳洲所有普通股票指数
#DL( %=: Australian Dollar [AUD] 澳元
&?-LL{W{ Australian Options Market 澳大利亚期权市场
Hvm+T r2@ Australian Securities Commission 澳洲证券事务监察委员会
JpFf O<uO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:-I~-Yj Australian Stock Exchange 澳大利亚证券交易所
vWM3JH~a6 Austrian Schilling [ATS] 奥地利先令
FzDZ<dJ authentication 认证；鉴证
* i}Nb* Z3 authority to purchase 委托购买证；委购书
D9#?l <D authorization 认可；核准；授权；授权书
r dc} e"v authorization by direction 指示授权
Q|^TR__ authorization by instruction 指令授权
7d7"^M authorization by warrant 令状授权
1b6o x6 authorization of unit trust 单位信托的认可
~m]sJpW<" authorized agent 指定代理人
E27N1J+1 authorized capital 法定资本
;U
+;NsCH authorized clerk 出市员
QTN
_Z#' authorized dealer 认可交易商
b :Knc$ authorized financial institution 认可财务机构
$7#N@7 authorized fund 认可基金
Bhy:"
r%# authorized fund house 获授权的基金公司；认可基金公司
a!;]9}u7 authorized institution 认可机构
@Gs*y1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
78s:~|WB<{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d" "GG/ authorized insurer 获授权保险人；获认可承保人
IQZBH2R authorized investment 特准投资项目
]aqHk authorized person 获授权人
; FO1b* authorized representative 获授权代表
k{fCU% authorized share capital 法定股本
z)Y< @2V*C automated quotation system 自动报价系统
&I Qp& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$uA?c&
e 自动交易系统〔香港期货交易所有限公司〕
)-_NtMr~`! automatic adjustment mechanism 自动调整机制
sGf\!w automatic adjustment system 自动调整系统
i aqhP7! Automatic Clearing House 自动票据交换所
\ LFRu automatic exchange rates accumulation system 自动化汇率累集系统
q/o|uAq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GP %83T automatic teller machine [ATM] 自动柜员机
*3y eMx a autopay 自动转帐
Yfk){1 available assets 可用资产
5$r`e+Nf' available fiscal reserve 现存财政储备
kKF SCl/g available profit 可用利润
iK*2 Z$`lw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v;E7UL
.w average 平均；平均数；海损
)C
@W_cfMN average basic salary 平均基本薪金
}),tk?\ average consumer expenditure 平均消费开支；一般消费开支
G;n'c7BV average cost 平均成本
<&7KcvBn"4 average cost of land production 增辟土地平均成本
T K )K q average daily turnover 平均每日成交额
iY=M 67V average daily wage rate 平均每日工资率
lWv3c!E` average expenditure pattern 平均开支模式
>H@
z P8 average growth rate 平均增长率
' L*nC
T; average net fixed assets 固定资产平均净值
O IF0X! average of relatives 相对价格平均数
&&0,;r, -) average price 平均价格
FuO P+r!H average propensity to consume 平均消费倾向；一般消费倾向
Lx-ofN\ average propensity to save 平均储蓄倾向；一般储蓄倾向
Lp; {&=PIo average rate 平均率
c2}?[\U] average revenue 平均收入；平均收益
E^.y$d~ dS average stock 平均库存；平均存货
G`9\v=0 average yearly rent 平均年租
uzO%+B! avoidance of double taxation 避免双重课税
f\Bd lOJ> avoidance of tax 避税
