A:
R8 KL4g-d A share Ａ股；甲类股份
%wO~\:F8 abatement of tax 减税；减扣免税额
cE3co(j ABN AMRO Bank N.V. 荷兰银行
5IepVS(>?v above-the-line expenditure 线上项目支出；经常预算支出
( 7IF 5g\ above-the-line receipt 线上项目收入；经常预算收入
Q*wx6Pu8 ABSA Asia Limited 南非联合亚洲有限公司
%bsdC0xM absolute change 绝对数值变更
}LRAe3N%8 absolute expenditure 实际开支
I4*N absolute guideline figure 绝对准则数字
,uw &)A absolute interest 绝对权益
ka hv1s- absolute order of discharge 绝对破产解除令
%[0"[ <1a absolute profit margin 绝对利润幅度
#yqcUbJY0R absolute value 实值；绝对值
%tMfOW absolutely vested interest 绝对既得权益
Hq~ 2,#Ue absorbed cost 已吸收成本；已分摊成本
2#R"#Q! absorption 吸收；分摊；合并
ovl@[>OB absorption rate 吸收率；摊配率；分摊率
yP-Dj
, ACB Finance Limited 亚洲商业财务有限公司
I}:/v$btM acceptable form of reciprocity 合理的互惠条件
|LQmdgVr$ acceptable rate 适当利率；适当汇率
B[$e;h*Aw[ acceptance agreement 承兑协议
MLDuo|? acceptance for honour 参加承兑
ldxUq,p acceptor 承兑人；接受人；受票人
]mc,FlhU@ acceptor for honour 参加承兑人
h3:,Gbyap accident insurance 意外保险
4
qnQF] 4 Accident Insurance Association of Hong Kong 香港意外保险公会
]u:NE'0Xy accident insurance scheme 意外保险计划
5u&jNU5m_ accident year basis 意外年度基准
L]V K9qB accommodation 通融；贷款
lyV ]-w accommodation bill 通融票据；空头票据
dug RO[ accommodation party 汇票代发人
T|m+ULp~ account balance 帐户余额；帐户结余
RPrk]<<1 account book 帐簿
3lJK[V{'#' account collected in advance 预收款项
:+6m<?R)T account current book 往来帐簿
"[%NXan account of after-acquired property 事后取得的财产报告
(T ^aZuuS account of defaulter 拖欠帐目
vL><Y.kOEs account payable 应付帐款
[7B&<zY/ ? account payee only [A/C payee only] 只可转帐；存入收款人帐户
\KEL.}B9E account receivable 应收帐款
njIvVs`q account receivable report 应收帐款报表
lRrO oON account statement 结单；帐单；会计财务报表
P k,^q8; account title 帐户名称；会计科目
F UH1Z+ 9 accountant's report 会计师报告
Y,a.9AWw) Accountant's Report Rules 会计师报告规则
@.5Yb gn accounting and auditing procedure 会计与审计程序；会计与核数程序
_V;J7Vz Accounting Arrangements 《会计安排》
wjl? @K
accounting basis 会计基础
Kb}N!<Z* accounting by Official Receiver 破产管理署署长呈交的帐目
4b#YpK$7U Accounting Circular 《会计通告》
i"b*U5k accounting class 会计类别
Y8d%L;b[D accounting date 记帐日期；会计结算日期
<
;g0 ?M\ accounting for money 款项核算
{ sZrI5 Accounting Officer 会计主任
kN_LD- accounting period 会计报告期；会计期
r8 xH A accounting policy 会计政策；会计方针
!b 7H accounting practice 会计惯例
]*@7o^4i accounting principle 会计准则
Kq1sGk accounting record 会计记录
c" l~=1Dr accounting report 会计报告
rUyT5Vf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]/a?:24 [ Accounting Society of China 中国会计学会
^cY5!W.q8 accounting statement 会计报表
DJ\lvT#j accounting system 会计制度；会计系统
5E%W;$3Pb accounting transaction 会计事项；帐务交易
HiWZ ?G accounting treatment 会计处理
l/`Z+ ]; accounting year 会计年度
5p~Z-kU& accretion 增值；添加
B< o i,S accrual 应计项目；应累算数目
tpVtbh1)u accrual basis 应计制；权责发生制
]6nF>C-C accrual basis accounting 应计制会计；权责发生制会计
}vL [N~5\ accrue 应累算；应计
=?}'\
>G " accrued benefit 应累算利益
4Qw!YI#40$ accrued charges 应计费用
T ^79p$ accrued cumulative preference share dividend 应累算的累积优先股股息
)&w\9}B: accrued expenses 应累算费用
^!} lA9\gY accrued interest payable 应付利息；应计未付利息
Ug9o/I@}C accrued interest receivable 应收利息；应计未收利息
{C3bCVQ]o accrued right 累算权益
g ` Wr3 accruing profit 应累算的利润
rg
$71Ir accumulated fiscal reserve 累积财政储备
{c$W-t):U| accumulated profit 累积利润；滚存溢利
)S`A+M K] accumulated reserve 累积储备
M_PL{ accumulation of surplus income 累积收益盈余
d BJM ?/ acquired assets 既得资产
b w cPY acquisition 收购；购置；取得
/r)d4 =1E acquisition cost 购置成本
9|go`^*. acquisition expenses 购置费用
/E*P0y~KTW acquisition of 100% interest 收购全部股权
)~Q$ tM` acquisition of control 取得控制权
s^AYPmR6 acquisition of fixed assets 购置固定资产
,7'l$-r l acquisition of shell “买壳”
_Q7)FK acquisition price 收购价
s0\X%U(" act of God 天灾
R)H@'X acting partner 执事合伙人
~"LOw_BRh active market 买卖活跃的市场；交投畅旺的市场；旺市
R% ddB D\? active partner 积极参与的合伙人
($3QjH_@ active trading 交投活跃
jHFdDw| N` actual circulation 实际流通
"z qt'b0bW actual cost 实际成本
FY
VcL* actual expenditure 实际开支；实际支出
B
(BWdrG actual income 实际入息；实际收入；实际收益
* "E]^wCn actual market 现货市场
is6JS^Q actual price 现货价；实际价格
;e WVc;H actual profit 实际利润
aB$Y5 actual quotation 实盘；实际价位；实际报价
s*VZLKO actual year basis 按实际年度计算
tkd2AMkh! actuals 实货
u!F3Rh8D actuarial investigation 精算调查
wwF 20 actuarial principle 精算原则
FNZnz7 actuarial report 精算师报告
Yu8 WmX,[ Actuarial Society of Hong Kong 香港精算学会
"BTA" actuarial valuation 精算师估值
6I>W(_T actuary 精算师
10a=[\ Q ad referendum agreement 暂定协议；有待覆核的协定
F6fm{ ad valorem duty 从价税；按值征税
BKGwi2]Ry ad valorem duty system 从价税制
){6;o& CC: ad valorem fee 从价费
<|.M]]}j ad valorem tariff 从价关税
kQj8;LU additional allowance 额外免税额
pE=wP/# additional amount for unexpired risk 未过期风险的额外款额
8*|@A6ig additional assessable profit 补加应评税利润
3fGy additional assessment 补加评税
O /GD[9$i additional commitment 额外承担
yJr' \( additional commitment vote 额外承担拨款
b ]J_R"} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v!W,h2:J additional dependent parent allowance 供养父母额外免税额
;ym UMQ%;/ additional provision 额外拨款
h'N,oDB) additional stamp duty 附加印花税
]o_ Ps| additional tax 补加税罚款；补加税款
]A_)&`"Cb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z`/v}'d[X adjudged bankrupt 被裁定破产
lfCoL@$6D adjudicated bankrupt 裁定破产人
] qrO"X= adjudication fee 裁定费；评定印花税额手续费；评估契据费
)[/+j"F adjudication of bankruptcy 裁定破产；宣告破产
ov?>ALRg adjudication of insolvency 裁定无力偿还债务
n0EKNMO adjusted actual 经调整的实数；调整后的实数
-]N/P{=L adjusted current assets 经调整的流动资产；调整后的流动资产
$ biCm$a adjusted figure 经调整的数字；调整后的数额
vuD tEz
adjusted liabilities 经调整的负债；调整后的负债
"F0,S~tZZ adjusted loss 经调整的亏损；调整后的亏损
hLBX,r)u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}|x]8zL8G adjusted profit 经调整的利润；调整后的利润
6 Iup4sP adjusted surplus 经调整的盈余额；调整后的盈余额
d,$[633It} adjusted value 经调整的价值；调整后的价值
vH` u adjustment 调整；修订；理算〔保险〕
'a4xi0**I adjustment centre 调剂中心
@O4m-Oosi adjustment lag 调整过程的时间差距；调整时差
X3'z'5 adjustment mechanism 调整机制
R( Z2DEt</ adjustment of loss 亏损调整
0C3CqGP adjustment process 调整过程；调整程序
=m:0#&t,* adjustment range 调整幅度
aLP 2p] administered exchange rate 受管制汇率
Ii ;~ xc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]T+{ ]t administration expenses 行政费用
; zs4>>^> administration fee 手续费；行政费
u dH7Q&" administration in bankruptcy 破产管理
Vj`9j. 5 administration order 遗产管理令
Z>o 20uA administrator 管理人；遗产管理人
TlM ]d;9G administrator of the estate 遗产管理人
u Y J6 "j admission of debt 债项承认书
WM9QC5 9 admission of proof 接纳债权证明
eoow]me advance 放贷款项；垫付款项；预支款项；预付款项
i 1 advance account 暂支帐目；预付款帐户
P
hn&hRAO advance compensation 预付补偿金
+8v !vuO' advance from shareholder 股东垫款
][D< J0 advance pending reimbursement 预支以待日后付还
ZJd 1Lx advanced economy 先进经济体系
#O G_O I advancement 预付；预付财产
1!,lI?j, advances warrant 垫款令
HSyohP8 7 advancing 贷出
84|Hn|4t adverse balance 逆差
D
@T,j4o adverse exchange 逆汇
#Mi>f4T; advertisement addressed to shareholders 在报章刊登的致股东通告
5. idC-\ advice for collection 托收通知书
1 aIJ0#nE advice of drawing 提款通知书；汇票通知书
TVYO`9:CW advice of payment 付款通知
27gK
Y
Zf; Advisory Committee [Securities and Futures Commission]
+|\dVe. 谘询委员会〔证券及期货事务监察委员会〕
*p +%&z_< Advisory Committee on Diversification 经济多元化谘询委员会
skr^m%W affidavit 誓章；遗产申报誓章
6 70g|&v. affidavit of no receipt 述明无收款的誓章
Pgb <;c:4 affiliate 联号；联营公司；附属公司
ck-w Md affiliated company 附属公司；联号；联营公司
eBG7 ]u,Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Wrt3p-N"D affordability 负担能力
k4s >sd3 5 African Development Bank [AfDB] 非洲开发银行
NNS n]LP after-acquired property 事后取得的财产
o9>r
- after-hours dealing 市后交易
T*O!r`.Ak after-tax profit 税后盈利；税后利润；税后溢利
G^oBu^bq~ agency agreement 代理协议
Xv6z>z. agency expenses 代理机构的开支
389T6sP] agency fee 代理费
&yWl8O Agency Law 《代理法》
X+Xjf( agent 代理人；承销人
ll73}v agent of company 公司代理人
@yqy$I agent's fee 代理人费；经纪费
|fq1Mn8 aggregate 总计；总数；总体数字
N!aV~\E aggregate amount 总款额；总额
F5:4 B]ZF aggregate assets and liabilities 总体资产与负债
&QLCij5: aggregate at constant price 按固定价格计算的总体数字
hG; NJx-=R aggregate demand 总需求
NSj }?hz aggregate gross position 总持仓量
g,mcxX O aggregate limit 总限额
wbVM'E/& aggregate of salaries tax 合计薪俸税
61b,+'- aggregate performance 总体表现；总体业绩
ME { i-E4 aggregate supply 总体供应
\2 pJ ] aggregate surplus 总盈余
USJ4qv+- aggregate total 整体总额
U*1rA/"n aggregate value 总值；合计价值
r B)m{) aggregated basis 合计基准
G23Mr9m5O aggregated net chargeable income 合计应课税入息实额
(\>_{"*= aggregation 合并计算；合计；总和
j= M_> aggregation of incomes of husband and wife 夫妇入息合并计算
zZGPA j aggregation of property 财产的总和
74xI#`E agio 差价；贴水
!uy?]l Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
M"ZP s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AZxOq !B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{PWz:\oaD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*~4w%U4T0 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
!JJCG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ey@y?X= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2j*\n|"}{ agreement for a settlement 授产协议
XLI'f$w& agreement for assignment 转让协议
i%D/@$\D6 agreement for sale 售卖协议；买卖协议
a | agreement for sale and purchase 买卖协议
{HlUV3 3O agreement for the payment of interest 支付利息协议
bvk+i?{H agreement for the repayment of money 还款协议
TdG[b1xN
agreement of reinsurance 再保险协议
F;}?O==H; Agricultural Bank of China 中国农业银行
`{<2{}2M air passenger departure tax 飞机乘客离境税
C<eeAWP3v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_)ZAf% f? airport tax 机场税
;9/6X#;$ alcohol duty 酒精税
. 9 S alienation 让与；让渡；转让
}ZlJ alimony 生活费；赡养费
YLJH?=2@ All Ordinaries Index [AOI] 所有普通股指数
[A fV+$ all risks 全险；综合险
(/Hq8o-Fw All Sales Record for Stock Market 《股票市场成交报告》
GL9R
5 Allied Capital Resources Limited 新联财务有限公司
(+q?xwl!N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o#4Wn'E allocation letter 拨款信件
wwmMpK}f allocation of fund 分配款项；预留款项
hnmFhJ !g allocation of profit 利润分配；溢利分配
Fu(e4E allocation warrant 拨款令
&l-g3l[ allotment 分配；配股
=
r_&R#~GT allotment notice 股份配售通知；配股通知
0`3ey* allotment of shares 股份分配
&W)k s allowable 可获宽免；免税的
Z#3wMK ~ allowable business loss 可扣除的营业亏损
fZ 1 7 allowable expenses 可扣税的支出
e} -uU7O allowance 免税额；津贴；备抵；准备金
)|q,RA n allowance for debts 债项的免税额
RHz'Dz>0 allowance for depreciation by wear and tear 耗损折旧免税额
VsNqYFHes& allowance for funeral expenses 殡殓费的免税额
!D7 [R'RgY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e( 6g|h allowance for repairs and outgoings 修葺及支出方面的免税额
'[{M"S allowance to debtor 给债务人的津贴
!c\s)&U7B alteration of capital 资本更改
P QlG ! alternate trustee 候补受托人
n)8bkcZCp+ amalgamation 合并
vWXj 6} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sO ~ N2 ambit of charges 征税范围；收费范围
1 W "9u amended valuation 经修订的估值
Cx}
Yp- American Commodities Exchange 美国商品交易所
oy;N 3 American Express Bank Limited 美国运通银行
4qrP At American Stock Exchange 美国证券交易所
kZWc(LwA amortization 摊销
l)Q,*i amount due from banks 存放银行同业的款项
N V^ktln amount due from banks abroad 存放海外银行同业的款项
(IAl$IP63s amount due from holding companies 控股公司欠款
h, \^Sb5AP amount due from local banks 存放本港银行同业的款项
pI qPIuy amount due to banks 银行同业的存款
1e _V@Vy amount due to banks abroad 海外银行同业的存款
mdoy1 a amount due to holding companies 控股公司存款
D-8%lGS amount due to local banks 本港银行同业的存款
ouPwhB,bg amount due to outport banks 外埠银行同业的存款
? k<wI)JR amount for note issue 发行纸币的款额
Gmc xN< amount of bond 担保契据的款额
N_= 7 amount of consideration 代价款额
. KIAeCvl\ amount of contribution 供款数额
Q4Hf!v]r amount of indebtedness 负债款额
pz:$n_XC} amount of principal of the loan 贷款本金额
0v,DQJ?w8 amount of rates chargeable 应征差饷数额
44
o5I: amount of share capital 股本额
^>72<1U% amount of sums assured 承保款额
[64K?l0& amount of variation 变动幅度
C;O U2,c,T amount of vote 拨款数额
Go^W\y
amount payable 应付款额
vpMNulXb, amount receivable 应收款额
H2zd@l:R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yaa+j8s] analysis 分析
=9LC "eI&| ancillary risk 附属风险
\V7Hi \ ) annual account 周年帐目；周年帐目报表；年度决算；年结
"a? k #!E annual accounting date 年结日期
%Jq(,u annual allowance 每年免税额；年积金；年度津贴；年津
q}M^i7IE annual balance 年度余额
bsR^H5O@ annual disposable income 每年可动用收入
s^AQJ{X annual estimates 周年预算
ad&Mk^p annual fee 年费
XaR( q2s annual general meeting 周年大会
'N,x=1R5 annual growth rate 年增率；每年增长率
)tz 8(S annual long-term supplement 长期个案每年补助金
Y~ ,[9:SR annual pensionable emolument 可供计算退休金的年薪
t 8U)za annual report 年报
TEE$1RxV( Annual Report on the Consumer Price Index 《消费物价指数年报》
E"x 2 jP annual return 周年报表；周年申报表；每年报税表格
Njc3X@4= Annual Return Rules 《周年报表规则》
YM1tP'4j@ annual review of consumer prices 每年消费物价回顾
aCM F[
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=3a`NO5! annual salary 年薪
H)
m!)=\' annual statement 年度报表；年度决算表
nR!qolh Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
kVe^g]F annuitant 年金受益人
s><RL]+{G+ annuity 年金
+7sdQCO(Co annuity contract 年金合约
&julw;E annuity on human life 人寿年金
WLDt5R antecedent debt 先前的债项
h} g _;k5R ante-dated cheque 倒填日期支票
>Djv8 0 anticipated expenditure 预期开支
sq@Eu>Ng(X anticipated net profit 预期纯利
5\S)8j `8 anticipated revenue 预期收入
<$Q&n{ anti-inflation measure 反通货膨胀措施
.Uh-Wi[ anti-inflationary stance 反通货膨胀立场
w44{~[0d4 apparent deficit 表面赤字
sog?Mvoq apparent financial solvency 表面偿债能力
#v89`$#`2 apparent partner 表面合伙人
S;Lqx 5Cd application for personal assessment 个人入息课税申请书
aS'G&(_ application of fund 资金应用
DJr 8<u application to release as liquidator and to destruct the books of accounts and documents
Y xGIv8O] 申请免除清盘人职务及毁灭帐簿与文件
!MTm4Ls appointed actuary 委任精算师
AZI%KM[ appointed auditor 委任核数师；委任审计师
G"O %u|7 appointed trustee 委任的受托人
$QNfy.6Tn appointer 委任人
}]=b%CPJh+ apportioned pro rata 按比例分摊
f|m.v
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Jn' q'+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
\%m R* J+ apportionment of estate duty 遗产税的分摊
RgRyo
appraisal 估价；评估
:1hp_XfJb appreciable growth 可观增长
-x:Wp*, appreciable impact 显着影响
[LjYLm%< appreciable increase 可观增长
(|(Y;%>-v appreciation 增值；升值
`5O<U~'d appreciation against other currencies 相对其他货币升值
4AZlr*U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u17Da9@; appreciation tax 增值税
_@F 4s appropriation 拨款；拨用；拨付
<*8nv.PX* appropriation account 拨款帐目
QbV)+7II= Appropriation Bill 拨款法案
l.;y`cs appropriation-in-aid system 补助拨款办法
?9Fv0-g&n approved assets 核准资产
9P{5bG0o8 approved basket stock 认可一篮子证券
K)_0ej~C approved budget 核准预算
FT[wa- b approved charitable donation 认可慈善捐款
U5dJ= G approved charitable institution 认可慈善机构
)n5]+VTZ5 approved currency 核准货币；认可货币
N95"d NZE approved estimates 核准预算
U 87VaUr approved estimates of expenditure 核准开支预算
[0m'a\YE9 approved overseas insurer 核准海外保险人
o:f=dBmoX approved overseas trust company 核准海外信托公司
7M3q|7 ? approved pooled investment fund 核准汇集投资基金
}1:jM_H)k approved provident fund scheme 认可公积金计划
}x~|XbG approved provision 核准拨款
o! sxfJKl approved redeemable share 核准可赎回股份
rYJt;/RtR} approved regional stock 认可地区性证券
jcXb@FE6 approved retirement scheme 认可退休金计划
O4]Ss}ol approved subordinated loan 核准附属贷款
&|n*&@fF arbitrage 套戥；套汇；套利
5NJ@mm { 0 arbitrageur 套戥者；套汇者
E36<Wog arbitrary amount 临时款项
ugVsp&i# arrangement 措施；安排；协定
v kc(-n arrears 欠款
Q]{DhDz ?+ arrears of pay 欠付薪酬
7yeZ+lD arrears of revenue 逾期未收税款；逾期未收的帐项
iMk`t:!;#" articles of association 组织章程；组织细则；组织章程细则
k8Qv>z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
va~:oA ascertainment of profit 确定利润
_~HGMC) "Asia Clear" “亚洲结算系统”
`z Z=#p/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"y_$!KY% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h*_r='
E Asian Development Fund [ADF] 亚洲发展基金
o'>jO.| Asian dollar bond 亚洲美元债券
<2}"Y(zwKl Asian dollar market 亚洲美元市场
&X}9D)\UJ Asian dollar rate 亚洲美元利率
Wq&TbWR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
14s+ & Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j(va# f# asked price 沽盘；喊价；索价；卖方报价
d Aym) assessable income 应评税入息
b]hRmW assessable loss 应评税亏损
l*B ;/
>nR assessable profit 应评税利润
'G@Npp)&^ assessable value 应评税值
goRoi\z $ assessed profit 估定利润
r/:9j(yxr assessed value 经评估价值
:d)@|SR1 assessment 评税；评定；估价；评税单
%+o]1R assessment number 评税编号；估价编号
~qFi0<-M assessment of additional tax 补加税评税
pC_2_,6$ assessment of performance 业绩评估；实绩评价
$Snwx Assessor 评税主任
GrVvOJr asset price bubbles 资产价格泡沫
8eWb{n uJ> asset-backed securities 具资产保证的证券
6CY_8/:zL assets accretion 资产增值
"N7C7`izc assets and liabilities 资产与负债
n; v8Vc' assets betterment statement 资产递增表；资产改进表
-'] #5p l assets lending 实物放款；有抵押贷款
h8pc<t\6 assets of the company passing on the death 死者去世时转移的公司资产
hCW8(Zt assets pledged as security for liabilities 用作负债抵押的资产
@ mt v2P` assets portfolio 资产投资组合
B quyPG" assets price 资产价格
KhXW5hS1 assets quality 资产质素
X+P3a/ T assets realization 资产变现
;2#7"a^ assets refinancing arrangement 资产再集资安排
W5J"#^kdF8 assets securitization 资产证券化
axXA y 5 assets situated outside Hong Kong 在香港以外地方的资产
*!C^L"i assets stripping 削减资产；拆卖资产
Vi5RkUY] assets value 资产值
wz073-v>ZV assignee 承让人
FIC
2) assignment 转让；转让书；转让契
#FTXy >W assignment of interest 权益转让
M={k4r_ t assignment of letters patent and trade mark 专利证书及商标转让
< :RU, assignment of property 物业转让；物业转让书
NFmB ^@k assignment right 转让权
]=@>;yP) assignor 转让人
`A&64 D associate 有联系的人；有关连人士；相联者；合伙人；联系人
XImb"7| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xQWZk`6~L associate member 附属会员
`4\ H'p associated body corporate 相联法人团体
]#3=GFs/ associated company 相联公司；联属公司
Ms{v;fT associated corporation 相联法团
-_b}b)2iYN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
42Kzdo|} 公认会计师公会〔英国〕
B O/2kL8* Association of Futures Exchange Brokers 香港期货经纪协会
R4@C>\c %m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R^%7| association of underwriters 承保人组织
NBUM* Z assumption of control 接管
@ B+ assurance 担保；保险；转易；转易书
D$#=; H
, assurance of interest 权益的转易
~l {CUQU at 19XX price 按一九ＸＸ年价格计算
|M9x&(H;Hw at a discount 按赔价计算；按贴水价格计算；打折扣
:t\ PYDp1 at a premium 按溢价计算；按升水价格计算
J]fjg%C2m at call 通知付款；按通知
?%oPWmj} at constant market price 按固定市价计算
W?XvVPB at constant price 按固定价格计算
5-=mtvA: at cost 按成本计算
Fc 5g~T at current market price 按当时市价计算；按现时市价计算
) ae/+Q8 at current price 按当时价格计算；按现时价格计算
]9;WM. at factor cost 按要素成本计算；按生产要素成本计算
N9,n/t at money-of-the-day price 按付款当日价格计算
Y,>]) R[4 at or better 按指定或较佳价位〔买卖指令〕
(nvSB}? at par 按面值计算；平价
G^)|c<'M at sight 见票即付
/+02 B P at the close 按收市盘
|` :Uww+3 at the opening 按开市盘
\$riw L attestation 见证；见证条款
O3K s|%1 at-the-money option 平价期权
(MJu3t
@ attorney 受权人；受托代表人
=_.Zv attornment 新拥有人承认书
")x9A&p attributable profit 可归属利润
)9L1 WOGi attributable share value 可归属股份价值
E*rDwTd Auckland Stock Exchange 奥克兰证券交易所
T'f E 4}rY auction 拍卖
P9X/yZ42 auctioneer 拍卖商
8h;1(S)*Z audit 审计；核数
S`"IM? Audit Commission 审计署
9at 7$Nq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V 1 #/ +~ 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〕
t=A|
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-I\_v*n A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m Il^ audited account 审计帐目；经审计的帐目
bL aD1rnGi audited annual account 经审计的周年帐目
l3l[jDa, 2 audited balance sheet 经审计的资产负债表
HYW+,ts' auditor 核数师；核数主任；审计师
V `@@ufU} auditor's certificate 核数师证明书；审计师证明书
j_p.KF'[? auditor's report 核数师报告；审计师报告
d~GT w: Aussie bond 澳元债券
7&m*:
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}b6ja y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b>I -4 Australia All Ordinaries Index 澳洲所有普通股票指数
$~ zqt%} Australian Dollar [AUD] 澳元
r(i <H%"Z Australian Options Market 澳大利亚期权市场
: ^J(%zy Australian Securities Commission 澳洲证券事务监察委员会
'<4OA!,^) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O{SU ,"!y Australian Stock Exchange 澳大利亚证券交易所
63-`3R?; Austrian Schilling [ATS] 奥地利先令
^N0hc!$ authentication 认证；鉴证
WpSdukXY{ authority to purchase 委托购买证；委购书
ZaXK=%z authorization 认可；核准；授权；授权书
=2->1<!x6< authorization by direction 指示授权
>/$Q:92T authorization by instruction 指令授权
n'%*vdHK m authorization by warrant 令状授权
o(|`atvK authorization of unit trust 单位信托的认可
3vVhE,1N authorized agent 指定代理人
F
N(&3Ull authorized capital 法定资本
,ulTZV authorized clerk 出市员
`^ F'af authorized dealer 认可交易商
z\fD}`^8 authorized financial institution 认可财务机构
|MT g KEsn authorized fund 认可基金
uR @\/6 !@ authorized fund house 获授权的基金公司；认可基金公司
<NT /+>:2 authorized institution 认可机构
_xUiHX< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>N+e c_D^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y5PIR9 - authorized insurer 获授权保险人；获认可承保人
zS|%+er~zO authorized investment 特准投资项目
]<W1edr authorized person 获授权人
* C's7 O{O authorized representative 获授权代表
_Ndy;MQ authorized share capital 法定股本
w#XE!8` automated quotation system 自动报价系统
H\^5>ccU>V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C=%go1! $ 自动交易系统〔香港期货交易所有限公司〕
8 m -jU
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tlq DY1 automatic adjustment system 自动调整系统
od?Q&'A Automatic Clearing House 自动票据交换所
AvP*p{we automatic exchange rates accumulation system 自动化汇率累集系统
$T ]1<3\G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I2K52A+ automatic teller machine [ATM] 自动柜员机
Hm Rwh autopay 自动转帐
OXA_E/F available assets 可用资产
%#ms`"H available fiscal reserve 现存财政储备
/KlA7MH 6 available profit 可用利润
.- c3f1i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,iiWVA" average 平均；平均数；海损
+ S0A`rL average basic salary 平均基本薪金
x1mxM#ql average consumer expenditure 平均消费开支；一般消费开支
C2ToT \^ average cost 平均成本
dpJi5fN average cost of land production 增辟土地平均成本
fB;'U average daily turnover 平均每日成交额
5
MQRb?[ average daily wage rate 平均每日工资率
JL;H :` x average expenditure pattern 平均开支模式
3=sA]j-+( average growth rate 平均增长率
6 ~$ < average net fixed assets 固定资产平均净值
I%{^i d@ average of relatives 相对价格平均数
YfF&: "-NU average price 平均价格
Z0`? average propensity to consume 平均消费倾向；一般消费倾向
S,Zj ol %p average propensity to save 平均储蓄倾向；一般储蓄倾向
{ vA;#6B| average rate 平均率
~]c^v'k average revenue 平均收入；平均收益
.F)--% average stock 平均库存；平均存货
W+Gu\=s%O average yearly rent 平均年租
G9Azd^3 avoidance of double taxation 避免双重课税
8* 6J\FE<p avoidance of tax 避税
