A:
t/J|<Ooj? A share Ａ股；甲类股份
~(}n d abatement of tax 减税；减扣免税额
j>A=Wa7 ABN AMRO Bank N.V. 荷兰银行
|Ge!;v above-the-line expenditure 线上项目支出；经常预算支出
?*:BgaR_ above-the-line receipt 线上项目收入；经常预算收入
+6s6QeNS8 ABSA Asia Limited 南非联合亚洲有限公司
.5!Q( absolute change 绝对数值变更
."j=s#OC( absolute expenditure 实际开支
"10.,QK absolute guideline figure 绝对准则数字
'o|=_0-7W absolute interest 绝对权益
qPn!.m$/ absolute order of discharge 绝对破产解除令
_-z; absolute profit margin 绝对利润幅度
o'=i$Eb absolute value 实值；绝对值
nZ4@g@e2 absolutely vested interest 绝对既得权益
O'S9y absorbed cost 已吸收成本；已分摊成本
LF ;gdF%@ absorption 吸收；分摊；合并
Nt~G
{m absorption rate 吸收率；摊配率；分摊率
>6:UWvV 1 ACB Finance Limited 亚洲商业财务有限公司
;R7+6 acceptable form of reciprocity 合理的互惠条件
UcWf
O!}D acceptable rate 适当利率；适当汇率
^&\<[\ acceptance agreement 承兑协议
m%U$37A 1 acceptance for honour 参加承兑
y4,t=Gq7^ acceptor 承兑人；接受人；受票人
=U}!+ 8f acceptor for honour 参加承兑人
; ! B>b)% accident insurance 意外保险
2#@-t{\3-p Accident Insurance Association of Hong Kong 香港意外保险公会
3j\Py'}; accident insurance scheme 意外保险计划
!RwMUnp accident year basis 意外年度基准
Dv}VmC"" accommodation 通融；贷款
l} W">
yQ0 accommodation bill 通融票据；空头票据
$ fwj8S7$ accommodation party 汇票代发人
}b+$S'`Bv account balance 帐户余额；帐户结余
ggUw4w/e account book 帐簿
:.crES7<[X account collected in advance 预收款项
c>+ hY5?C account current book 往来帐簿
+T HBPEq account of after-acquired property 事后取得的财产报告
+kx#"L: account of defaulter 拖欠帐目
eKe[]/}e9 account payable 应付帐款
4o kZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
6c*Q BzNL account receivable 应收帐款
N3ccn account receivable report 应收帐款报表
$.O(K4S account statement 结单；帐单；会计财务报表
YbJB.;qK account title 帐户名称；会计科目
r
TK)jxklX accountant's report 会计师报告
Vkl]&mYRz Accountant's Report Rules 会计师报告规则
rQ )I accounting and auditing procedure 会计与审计程序；会计与核数程序
/ gP"X1. Accounting Arrangements 《会计安排》
UVD*GsBk accounting basis 会计基础
yH(%*-S accounting by Official Receiver 破产管理署署长呈交的帐目
e/zz.cd){ Accounting Circular 《会计通告》
4R& pb1eF accounting class 会计类别
B:fulgh2ni accounting date 记帐日期；会计结算日期
K}QZdN'] accounting for money 款项核算
@gi / 1 cq Accounting Officer 会计主任
E+P-)bRa accounting period 会计报告期；会计期
^]9.$$GU\A accounting policy 会计政策；会计方针
JPq ' C$ accounting practice 会计惯例
"LM[WcDX accounting principle 会计准则
,yTT,)@< accounting record 会计记录
v(l:N@L accounting report 会计报告
j9|1G-CM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`t2Y IwOK Accounting Society of China 中国会计学会
"cGjHy\j` accounting statement 会计报表
e\ ! i c accounting system 会计制度；会计系统
vq1u !SY accounting transaction 会计事项；帐务交易
D:XjJMW3r accounting treatment 会计处理
$|K-wN[ accounting year 会计年度
j =Z;M1 accretion 增值；添加
>+Y@ rj2 accrual 应计项目；应累算数目
RC^k#+ accrual basis 应计制；权责发生制
yK w.69. accrual basis accounting 应计制会计；权责发生制会计
vgN%vw pL accrue 应累算；应计
]QKKt vN accrued benefit 应累算利益
^`f qK4< accrued charges 应计费用
~\u?Nf~L accrued cumulative preference share dividend 应累算的累积优先股股息
CUx [LZR7m accrued expenses 应累算费用
-|GX]jx(Y accrued interest payable 应付利息；应计未付利息
m5lTf accrued interest receivable 应收利息；应计未收利息
P"r 7m accrued right 累算权益
AizLzR$OG accruing profit 应累算的利润
JxlZ,FF$@ accumulated fiscal reserve 累积财政储备
qTV.DCP accumulated profit 累积利润；滚存溢利
QoS]QY'bZ accumulated reserve 累积储备
,j%feC3 accumulation of surplus income 累积收益盈余
tw&biLM5T acquired assets 既得资产
:)kWQQ +, acquisition 收购；购置；取得
x*wr8$@J acquisition cost 购置成本
.Kssc lSD1 acquisition expenses 购置费用
838@jip acquisition of 100% interest 收购全部股权
#4F0o@Z acquisition of control 取得控制权
]EEac acquisition of fixed assets 购置固定资产
&J ,&>CFc acquisition of shell “买壳”
8YO` TgW acquisition price 收购价
+,J!xy+~, act of God 天灾
uOb}R acting partner 执事合伙人
j!K{1s[.y active market 买卖活跃的市场；交投畅旺的市场；旺市
EB8<!c ? active partner 积极参与的合伙人
~Z5Wwp]a active trading 交投活跃
TTo5"r9I 8 actual circulation 实际流通
[ip}f4K actual cost 实际成本
TchByN6oN< actual expenditure 实际开支；实际支出
z*`nfTw l actual income 实际入息；实际收入；实际收益
%] ! xr6d actual market 现货市场
9O-*iK actual price 现货价；实际价格
Rzxkz actual profit 实际利润
IaGF{O3. actual quotation 实盘；实际价位；实际报价
59k-,lyU, actual year basis 按实际年度计算
TJs ~}&L actuals 实货
tF!-}{c"k actuarial investigation 精算调查
ZvSEa{ actuarial principle 精算原则
"*N]Y^6/A actuarial report 精算师报告
6Q NO#!; Actuarial Society of Hong Kong 香港精算学会
%=5 m!"F actuarial valuation 精算师估值
:7pt=IA actuary 精算师
\/?&W[T F ad referendum agreement 暂定协议；有待覆核的协定
*[tLwl. ad valorem duty 从价税；按值征税
Q=#Wk$1. ad valorem duty system 从价税制
*zWf8X ad valorem fee 从价费
j4E`O% @^ ad valorem tariff 从价关税
yS@xyW / additional allowance 额外免税额
2Y%E.){ additional amount for unexpired risk 未过期风险的额外款额
J pKCux additional assessable profit 补加应评税利润
L[lS
>4e N additional assessment 补加评税
?]0b R]}y additional commitment 额外承担
B2,JfKk/ additional commitment vote 额外承担拨款
>RXDuCVi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^Kn:T`vB additional dependent parent allowance 供养父母额外免税额
\0z<@)r+AJ additional provision 额外拨款
W+#Zmvo additional stamp duty 附加印花税
Y{
w9D`} additional tax 补加税罚款；补加税款
XVY j
X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@O )1Hnm adjudged bankrupt 被裁定破产
TFtD>q X adjudicated bankrupt 裁定破产人
R^Y _i adjudication fee 裁定费；评定印花税额手续费；评估契据费
|4F'Zu}g> adjudication of bankruptcy 裁定破产；宣告破产
,zh4oX`> adjudication of insolvency 裁定无力偿还债务
"PC9[i adjusted actual 经调整的实数；调整后的实数
k9iB-=X?4s adjusted current assets 经调整的流动资产；调整后的流动资产
}Pj;9ivz adjusted figure 经调整的数字；调整后的数额
&Tk@2<5= adjusted liabilities 经调整的负债；调整后的负债
@!%HEs!# # adjusted loss 经调整的亏损；调整后的亏损
h
F *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
A'T: \Wl adjusted profit 经调整的利润；调整后的利润
en29<#8TO adjusted surplus 经调整的盈余额；调整后的盈余额
{r1}ACw{ adjusted value 经调整的价值；调整后的价值
U Kf0cU adjustment 调整；修订；理算〔保险〕
Ia-nA|LBxI adjustment centre 调剂中心
z&Lcl{<MA adjustment lag 调整过程的时间差距；调整时差
>{ k0N@_ adjustment mechanism 调整机制
`<*
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U 46Z~B adjustment process 调整过程；调整程序
sF p% T4j adjustment range 调整幅度
{Zf 9}
!qF administered exchange rate 受管制汇率
_yc &'Wq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
? 9;r|G administration expenses 行政费用
A(wuRXnVWK administration fee 手续费；行政费
! k8j8v& administration in bankruptcy 破产管理
M[?0 ^ FBx administration order 遗产管理令
d U#} Tk administrator 管理人；遗产管理人
Cm#[$T@C administrator of the estate 遗产管理人
rIJd(= admission of debt 债项承认书
1I W P~G admission of proof 接纳债权证明
=yLJGNK[ advance 放贷款项；垫付款项；预支款项；预付款项
Ypw:Vp advance account 暂支帐目；预付款帐户
nmUMg advance compensation 预付补偿金
)"f *Mp advance from shareholder 股东垫款
B-[qS;PY% advance pending reimbursement 预支以待日后付还
P30|TU+B advanced economy 先进经济体系
Vnnl~|Xx advancement 预付；预付财产
O
718s\# advances warrant 垫款令
^MUvd advancing 贷出
=X=m_\=~@ adverse balance 逆差
kTm>`.kKJ= adverse exchange 逆汇
}Bn` 0;] advertisement addressed to shareholders 在报章刊登的致股东通告
GqD_6cdh advice for collection 托收通知书
4 ! DXj0^ advice of drawing 提款通知书；汇票通知书
6_O3/ advice of payment 付款通知
3zo:)N \K Advisory Committee [Securities and Futures Commission]
!Q5NV4gd+ 谘询委员会〔证券及期货事务监察委员会〕
n^%",*8gD* Advisory Committee on Diversification 经济多元化谘询委员会
+%LR1+/%b affidavit 誓章；遗产申报誓章
!Bn,f2 affidavit of no receipt 述明无收款的誓章
t? [8k&Z affiliate 联号；联营公司；附属公司
GA2k g7 affiliated company 附属公司；联号；联营公司
H]Vo XJ\* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0Y9fK? ( affordability 负担能力
+cC$4t0$^A African Development Bank [AfDB] 非洲开发银行
R9 O1#s ^ after-acquired property 事后取得的财产
Un\
T}
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Q ;$NDYV1 after-tax profit 税后盈利；税后利润；税后溢利
obSLy
Ed agency agreement 代理协议
GJn ~x agency expenses 代理机构的开支
/@+[D{_F w agency fee 代理费
tz/NR/[ Agency Law 《代理法》
5ii:93Hlj agent 代理人；承销人
h"On 9 agent of company 公司代理人
)je d@? agent's fee 代理人费；经纪费
3J w}MFFV aggregate 总计；总数；总体数字
T :!Re*=JJ aggregate amount 总款额；总额
(GbZt{. aggregate assets and liabilities 总体资产与负债
]? (_}""1 aggregate at constant price 按固定价格计算的总体数字
*&~wl(+O= aggregate demand 总需求
< /9@RO aggregate gross position 总持仓量
eT Z2f aggregate limit 总限额
{Zr f >ST aggregate of salaries tax 合计薪俸税
BHJS. o*j~ aggregate performance 总体表现；总体业绩
e\' =#Hw aggregate supply 总体供应
^ /7L(
aggregate surplus 总盈余
lW3wmSWn% aggregate total 整体总额
d @> 1m:p aggregate value 总值；合计价值
p eGh- aggregated basis 合计基准
K)9+3(? aggregated net chargeable income 合计应课税入息实额
g0A,VX:2 aggregation 合并计算；合计；总和
P 2sM3C aggregation of incomes of husband and wife 夫妇入息合并计算
's 'H&sa aggregation of property 财产的总和
QLOcg U^ agio 差价；贴水
Q'Vejz/ 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》
[ .c'22R6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s:Io5C( 《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》
D~7L~Q] xI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dmk_xBy s| 《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》
A!^gF~ 5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HR$; QHl~F 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e sK0H<] agreement for a settlement 授产协议
Ygfv? agreement for assignment 转让协议
+~eybm; agreement for sale 售卖协议；买卖协议
#w&N)
c> agreement for sale and purchase 买卖协议
%S]g8O[}nl agreement for the payment of interest 支付利息协议
b]Z >P{ j agreement for the repayment of money 还款协议
q ,*([yX agreement of reinsurance 再保险协议
v7G&`4~ Agricultural Bank of China 中国农业银行
2*}qQ0J air passenger departure tax 飞机乘客离境税
lbiMB~rwI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sL\W6 ej airport tax 机场税
fQ_(2+ FM alcohol duty 酒精税
^ 9 FRI9? alienation 让与；让渡；转让
kyu
PN<? alimony 生活费；赡养费
+z?SK c All Ordinaries Index [AOI] 所有普通股指数
l|5;&(Y+s all risks 全险；综合险
6>j0geFyE2 All Sales Record for Stock Market 《股票市场成交报告》
@"'$e_jj" Allied Capital Resources Limited 新联财务有限公司
.fD%* - all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZA.i\
;2 allocation letter 拨款信件
R>dd#`r" allocation of fund 分配款项；预留款项
2~RG\JWTA allocation of profit 利润分配；溢利分配
^=7XA894 allocation warrant 拨款令
R&9Q#n- allotment 分配；配股
K5EU?J& allotment notice 股份配售通知；配股通知
_Sn45h@" allotment of shares 股份分配
&@/25Y2 allowable 可获宽免；免税的
WC`x^HI allowable business loss 可扣除的营业亏损
~dlpoT allowable expenses 可扣税的支出
z 3N'Xk allowance 免税额；津贴；备抵；准备金
E% d3}@ allowance for debts 债项的免税额
pW1(1M)[%Z allowance for depreciation by wear and tear 耗损折旧免税额
*PF=dx<8 allowance for funeral expenses 殡殓费的免税额
x5 ?>y {6D allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d .t$V RO allowance for repairs and outgoings 修葺及支出方面的免税额
; )rXQm allowance to debtor 给债务人的津贴
&~sirxR p alteration of capital 资本更改
5;q{9wvqO alternate trustee 候补受托人
40Hm+Ge amalgamation 合并
g~]?6;uu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.+$ox-EK8 ambit of charges 征税范围；收费范围
!FH m.E_> amended valuation 经修订的估值
'rDai [ American Commodities Exchange 美国商品交易所
$#/f+kble American Express Bank Limited 美国运通银行
^s_7-p])( American Stock Exchange 美国证券交易所
9q_c` amortization 摊销
IHcR/\mz amount due from banks 存放银行同业的款项
Uc d~-D amount due from banks abroad 存放海外银行同业的款项
z` (">J amount due from holding companies 控股公司欠款
K410.o/=- amount due from local banks 存放本港银行同业的款项
i:\|G^h amount due to banks 银行同业的存款
aDZ] {; amount due to banks abroad 海外银行同业的存款
MeW?z|x`' amount due to holding companies 控股公司存款
=gQ^,x0R9 amount due to local banks 本港银行同业的存款
(qdvvu #E amount due to outport banks 外埠银行同业的存款
y87oW_"h amount for note issue 发行纸币的款额
xj;V amount of bond 担保契据的款额
OmLe+,7' amount of consideration 代价款额
'e:(61_ amount of contribution 供款数额
LZ<^b6Dxk amount of indebtedness 负债款额
oUx%ra{ amount of principal of the loan 贷款本金额
0Ait7` amount of rates chargeable 应征差饷数额
M*2
Nq=3 amount of share capital 股本额
W$Sc@!M3{ amount of sums assured 承保款额
MZ"|Jn amount of variation 变动幅度
Usq.'y/ o amount of vote 拨款数额
Q?/qQ}nNw amount payable 应付款额
")@#B=8+3^ amount receivable 应收款额
e"&QQ-q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
njckPpyb@ analysis 分析
! q5qA* ancillary risk 附属风险
X}B ]0z > annual account 周年帐目；周年帐目报表；年度决算；年结
i6 ) HC annual accounting date 年结日期
{B[ }}wX$ annual allowance 每年免税额；年积金；年度津贴；年津
Nx=rw h annual balance 年度余额
x4-_K% annual disposable income 每年可动用收入
=Hx]K8N ) annual estimates 周年预算
f[wxt n'r annual fee 年费
52t6_!y+V annual general meeting 周年大会
*cAI gO7 annual growth rate 年增率；每年增长率
aM YtW j annual long-term supplement 长期个案每年补助金
/_</m?&.U& annual pensionable emolument 可供计算退休金的年薪
?@CbaX~+K annual report 年报
P(cy@P,D Annual Report on the Consumer Price Index 《消费物价指数年报》
)W* A[c
2 annual return 周年报表；周年申报表；每年报税表格
h]pz12Yf Annual Return Rules 《周年报表规则》
{[dY$
annual review of consumer prices 每年消费物价回顾
Cf>(,rt}; annual roll-forward basis 逐年延展方式
%uDH_J|^ annual salary 年薪
"NtY[sT{V annual statement 年度报表；年度决算表
Eo>EK> 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
v-DZW, annuitant 年金受益人
{Bz E annuity 年金
0sI7UK`m annuity contract 年金合约
b)@r p annuity on human life 人寿年金
uF+0nv+ antecedent debt 先前的债项
_
o.j({S ante-dated cheque 倒填日期支票
3<HZ)w^B anticipated expenditure 预期开支
4d\V=_);r anticipated net profit 预期纯利
`k`P;(: anticipated revenue 预期收入
Y&-%
N anti-inflation measure 反通货膨胀措施
Uj)Wbe[)p0 anti-inflationary stance 反通货膨胀立场
n&3}F? apparent deficit 表面赤字
GQ2/3 kt apparent financial solvency 表面偿债能力
Y`rli apparent partner 表面合伙人
nt8& Mf application for personal assessment 个人入息课税申请书
w|c200Is}e application of fund 资金应用
9 qUkw&}H application to release as liquidator and to destruct the books of accounts and documents
mM.YZUX 申请免除清盘人职务及毁灭帐簿与文件
8kT`5`}lB appointed actuary 委任精算师
U 1O 8u -X appointed auditor 委任核数师；委任审计师
'OvM appointed trustee 委任的受托人
oI- ,6G} appointer 委任人
**JBZ \' apportioned pro rata 按比例分摊
2P ^x'I apportionment 分配；分摊
iFnD`l 6) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9e Fj+ apportionment formula 分摊方程式
&% m%b5 apportionment of estate duty 遗产税的分摊
quRTA"!E appraisal 估价；评估
K /K|[=bl appreciable growth 可观增长
nF$HWp> appreciable impact 显着影响
:0Z\-7iK appreciable increase 可观增长
ty'/i!/\ appreciation 增值；升值
2'u% appreciation against other currencies 相对其他货币升值
H$ .K
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LVT:oIQ appreciation tax 增值税
Kc, i$FH appropriation 拨款；拨用；拨付
8Qhj_ appropriation account 拨款帐目
Xw 3j(`w$, Appropriation Bill 拨款法案
,B'fOJ.2 appropriation-in-aid system 补助拨款办法
.y<u+) approved assets 核准资产
|}b~YHTs approved basket stock 认可一篮子证券
,Oe:SZ J> approved budget 核准预算
GSW%~9WBa approved charitable donation 认可慈善捐款
pQ> |d H+. approved charitable institution 认可慈善机构
SDB \6[D approved currency 核准货币；认可货币
Bj<s!}i{[ approved estimates 核准预算
RL3*fRlb approved estimates of expenditure 核准开支预算
%SuELm approved overseas insurer 核准海外保险人
xpc{#/Nk approved overseas trust company 核准海外信托公司
iBI->xU[U approved pooled investment fund 核准汇集投资基金
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&3=),G approved provident fund scheme 认可公积金计划
:$0yp `k approved provision 核准拨款
t
YxN^VqU approved redeemable share 核准可赎回股份
O_ ]hbXV0 approved regional stock 认可地区性证券
B<i(Y1n[ approved retirement scheme 认可退休金计划
zK&1ti@wln approved subordinated loan 核准附属贷款
,3N>`]Km' arbitrage 套戥；套汇；套利
d0-4KN2 arbitrageur 套戥者；套汇者
*2pf> UzL arbitrary amount 临时款项
CK1A$$gnz arrangement 措施；安排；协定
uehu\umt= arrears 欠款
5RAhm0Op~. arrears of pay 欠付薪酬
^`k;~4'd arrears of revenue 逾期未收税款；逾期未收的帐项
3?&v:H articles of association 组织章程；组织细则；组织章程细则
Vl;z d= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5z =}o/? ascertainment of profit 确定利润
I]hjv "Asia Clear" “亚洲结算系统”
H]7bqr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sO}CXItC+j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
KA{&NFx Asian Development Fund [ADF] 亚洲发展基金
*<X1M~p$ Asian dollar bond 亚洲美元债券
',K:.$My Asian dollar market 亚洲美元市场
;dPaWS1D
Asian dollar rate 亚洲美元利率
U!NuiKaQ26 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zXD/hM Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h8X[*Wme asked price 沽盘；喊价；索价；卖方报价
XwFTAaZ assessable income 应评税入息
.]s? 01Z assessable loss 应评税亏损
b $yIM assessable profit 应评税利润
-DK6(<:0 assessable value 应评税值
%P D}VF/Y assessed profit 估定利润
uVKe ?~RC assessed value 经评估价值
`S0`3q}L3% assessment 评税；评定；估价；评税单
_QEw=*.< assessment number 评税编号；估价编号
;|0P\ 3 assessment of additional tax 补加税评税
>I/ @ GX/ assessment of performance 业绩评估；实绩评价
FSm.o?> Assessor 评税主任
6aOyI ;Ux asset price bubbles 资产价格泡沫
/QWXEL/M= asset-backed securities 具资产保证的证券
Y[]I!Bc assets accretion 资产增值
:)i,K>y3i assets and liabilities 资产与负债
} C: i0Q assets betterment statement 资产递增表；资产改进表
`hdff0 assets lending 实物放款；有抵押贷款
1YQYZ^11 assets of the company passing on the death 死者去世时转移的公司资产
AwjXY,2 assets pledged as security for liabilities 用作负债抵押的资产
ZuybjV1/f6 assets portfolio 资产投资组合
[N Afy~X* assets price 资产价格
kJpO0k9?eY assets quality 资产质素
TY'c'u, assets realization 资产变现
[T,Hpt assets refinancing arrangement 资产再集资安排
2x9.>nwhb assets securitization 资产证券化
i1XRB C9 assets situated outside Hong Kong 在香港以外地方的资产
l5.k2{' assets stripping 削减资产；拆卖资产
,
^K.J29 assets value 资产值
ZE-vroh assignee 承让人
x"g)pGsT assignment 转让；转让书；转让契
S 3l^h4 assignment of interest 权益转让
wU>Fz* assignment of letters patent and trade mark 专利证书及商标转让
/,\U*'- assignment of property 物业转让；物业转让书
QS!Z*vG assignment right 转让权
yQMwt|C4 assignor 转让人
[^s;Ggi9 associate 有联系的人；有关连人士；相联者；合伙人；联系人
dW%t ph Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w7., ch associate member 附属会员
$y&W : associated body corporate 相联法人团体
8["%e#%`$ associated company 相联公司；联属公司
^8_yJ=~V associated corporation 相联法团
n1{[CCee@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i@.Tv.NZ 公认会计师公会〔英国〕
8toOdh Association of Futures Exchange Brokers 香港期货经纪协会
sv?Fx;d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
HE-5e):
k association of underwriters 承保人组织
W#~7X assumption of control 接管
"+T`{$Z=C assurance 担保；保险；转易；转易书
)v_v 7 ~H& assurance of interest 权益的转易
tT>LOI_z at 19XX price 按一九ＸＸ年价格计算
%4),P(4N at a discount 按赔价计算；按贴水价格计算；打折扣
eA86~M?<o at a premium 按溢价计算；按升水价格计算
Rx&O}>"E>l at call 通知付款；按通知
>5#}/ G& at constant market price 按固定市价计算
[K$5 Rm5 at constant price 按固定价格计算
VC/ -5'_6 at cost 按成本计算
Qv 5 fK at current market price 按当时市价计算；按现时市价计算
@;` 's at current price 按当时价格计算；按现时价格计算
+/Y 2\ s at factor cost 按要素成本计算；按生产要素成本计算
S'8 +jY at money-of-the-day price 按付款当日价格计算
+^+'. xQ at or better 按指定或较佳价位〔买卖指令〕
P%lD9<jED at par 按面值计算；平价
Q5T3 at sight 见票即付
vhbHt_!u& at the close 按收市盘
^;<d<V}* at the opening 按开市盘
QMz =e attestation 见证；见证条款
c0'ry S_Z9 at-the-money option 平价期权
D<d, 9 S,) attorney 受权人；受托代表人
8 5X}CC Q attornment 新拥有人承认书
4r7F8*z attributable profit 可归属利润
rAfz? attributable share value 可归属股份价值
u+r!;- 0i Auckland Stock Exchange 奥克兰证券交易所
Ao8ua |: auction 拍卖
Y 4 HN1 auctioneer 拍卖商
:\P@c(c{^C audit 审计；核数
8
E\zjT!#\ Audit Commission 审计署
PVp>L*|BZ; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<+g77NL 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
_*6]4\ ; audit review 帐目审查
^J#* sn Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pT->qQ3; audited account 审计帐目；经审计的帐目
=~h b& audited annual account 经审计的周年帐目
A~P R audited balance sheet 经审计的资产负债表
TT/H"Ri}Jp auditor 核数师；核数主任；审计师
zUL, ~u auditor's certificate 核数师证明书；审计师证明书
QF/_?Tm4 auditor's report 核数师报告；审计师报告
zP%s] >hH Aussie bond 澳元债券
gAWi& austerity budget 紧缩预算
XJ\R'?j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
DOJ yd Yds Australia All Ordinaries Index 澳洲所有普通股票指数
HTT&T9] Australian Dollar [AUD] 澳元
R B+Jp Australian Options Market 澳大利亚期权市场
<[)-Q~Gg5 Australian Securities Commission 澳洲证券事务监察委员会
W&Fm ;m@M Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9GH5 Australian Stock Exchange 澳大利亚证券交易所
> v%.q]E6n Austrian Schilling [ATS] 奥地利先令
dT *Yv`h authentication 认证；鉴证
w K-VA$;: authority to purchase 委托购买证；委购书
?iP7K i authorization 认可；核准；授权；授权书
xj;:B( i authorization by direction 指示授权
K<*6E@+i authorization by instruction 指令授权
aE5-b ub c authorization by warrant 令状授权
kZz'&xdv'. authorization of unit trust 单位信托的认可
{WrEe7dLy authorized agent 指定代理人
I{cH$jt< authorized capital 法定资本
NUYKMo1ze authorized clerk 出市员
W+#Q> ^ Q> authorized dealer 认可交易商
cb /Q< i authorized financial institution 认可财务机构
+Pb:<WT}% authorized fund 认可基金
/ RJ authorized fund house 获授权的基金公司；认可基金公司
yO1
7C authorized institution 认可机构
F]yB= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!92e$GJ} ; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6/S. sj ~ authorized insurer 获授权保险人；获认可承保人
y|ZL< L authorized investment 特准投资项目
#j~FlY5 authorized person 获授权人
}8x+F2i authorized representative 获授权代表
"a)6g0gw authorized share capital 法定股本
oL@ -<;zKO automated quotation system 自动报价系统
T<pG$4_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w-pgtO|Us 自动交易系统〔香港期货交易所有限公司〕
ce\d35x! automatic adjustment mechanism 自动调整机制
RH;ulAD6(~ automatic adjustment system 自动调整系统
\s&Mz;: Automatic Clearing House 自动票据交换所
nUP, Yd automatic exchange rates accumulation system 自动化汇率累集系统
d=xjLbsZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_J!^iJ automatic teller machine [ATM] 自动柜员机
h5'hP>b# autopay 自动转帐
^1.*NG8 available assets 可用资产
m}wn +R available fiscal reserve 现存财政储备
T06(Q[) available profit 可用利润
-_ I)5*N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D8w f`RUt average 平均；平均数；海损
W]oD(eZ average basic salary 平均基本薪金
z)^|. average consumer expenditure 平均消费开支；一般消费开支
2/*u$~ average cost 平均成本
xc#t 8` average cost of land production 增辟土地平均成本
N x&/p$d average daily turnover 平均每日成交额
JPqd} :u3 average daily wage rate 平均每日工资率
.Z [4:TS average expenditure pattern 平均开支模式
MT&aH~Y B average growth rate 平均增长率
#-;W|ib%z average net fixed assets 固定资产平均净值
[Jt}^ average of relatives 相对价格平均数
>4X2uNbZS average price 平均价格
| ky40[C average propensity to consume 平均消费倾向；一般消费倾向
~J X z average propensity to save 平均储蓄倾向；一般储蓄倾向
2xLtJR4L average rate 平均率
1X2j%q I& average revenue 平均收入；平均收益
U9:)qvMXe average stock 平均库存；平均存货
4 [$:KGh3 average yearly rent 平均年租
D!o[Sm}JO[ avoidance of double taxation 避免双重课税
~9+01UU^ avoidance of tax 避税
