A:
FxW~Co A share Ａ股；甲类股份
krFuEaO
abatement of tax 减税；减扣免税额
f,9 /Yg_ ABN AMRO Bank N.V. 荷兰银行
scT,yNV above-the-line expenditure 线上项目支出；经常预算支出
s#hIzt above-the-line receipt 线上项目收入；经常预算收入
-XRn%4EX? ABSA Asia Limited 南非联合亚洲有限公司
eVGO6 2|! absolute change 绝对数值变更
p(=}Qqdr8 absolute expenditure 实际开支
5bKM}? =L absolute guideline figure 绝对准则数字
ibAZ=RD absolute interest 绝对权益
xf% _HMKc absolute order of discharge 绝对破产解除令
MA b*4 e# absolute profit margin 绝对利润幅度
@y ] e k/ absolute value 实值；绝对值
TF R8 absolutely vested interest 绝对既得权益
oR}cE
Sr absorbed cost 已吸收成本；已分摊成本
F>RL&i absorption 吸收；分摊；合并
JFewOt3 absorption rate 吸收率；摊配率；分摊率
m E\sD<b ACB Finance Limited 亚洲商业财务有限公司
]{ ^'{ z$i acceptable form of reciprocity 合理的互惠条件
4 z%::? acceptable rate 适当利率；适当汇率
;UUpkOQO( acceptance agreement 承兑协议
v#c'p^ T acceptance for honour 参加承兑
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A,sXfa acceptor 承兑人；接受人；受票人
o^+2%S`] acceptor for honour 参加承兑人
3b{ 7Z 2 accident insurance 意外保险
MkLXMwuQ & Accident Insurance Association of Hong Kong 香港意外保险公会
oN({X/P2j accident insurance scheme 意外保险计划
_@2}zT accident year basis 意外年度基准
G5A:C( r accommodation 通融；贷款
E.LD1Pm0 accommodation bill 通融票据；空头票据
J'}G~rB<< accommodation party 汇票代发人
&tVIl$e
account balance 帐户余额；帐户结余
n#$sLXVy account book 帐簿
C-h9_<AwJQ account collected in advance 预收款项
/~~A2.= . account current book 往来帐簿
/ {Mo'.=Z account of after-acquired property 事后取得的财产报告
O"^3,- account of defaulter 拖欠帐目
aW= c.Q. account payable 应付帐款
nSy{ {d account payee only [A/C payee only] 只可转帐；存入收款人帐户
R5Pk>-KF account receivable 应收帐款
{#` O'F> account receivable report 应收帐款报表
L h@0|k account statement 结单；帐单；会计财务报表
Fc&3tw"g account title 帐户名称；会计科目
e 'I/}J accountant's report 会计师报告
`D-P}hDm! Accountant's Report Rules 会计师报告规则
(fA>@5n accounting and auditing procedure 会计与审计程序；会计与核数程序
U_Jch i,! Accounting Arrangements 《会计安排》
Kd r7 V accounting basis 会计基础
)fy-]Ky
* accounting by Official Receiver 破产管理署署长呈交的帐目
<?Ln`,Duk Accounting Circular 《会计通告》
=Gv*yR*]t accounting class 会计类别
*c<6 Er>s accounting date 记帐日期；会计结算日期
- f?8O6e accounting for money 款项核算
2t7P| b~V1 Accounting Officer 会计主任
"_^vQ1M]Z accounting period 会计报告期；会计期
R?t_tmKXC! accounting policy 会计政策；会计方针
&2,3R}B/ accounting practice 会计惯例
#Z. QMWq accounting principle 会计准则
' kOkwGf! accounting record 会计记录
\OJam<hZ accounting report 会计报告
lf w| Q@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ty8>( N(~ Accounting Society of China 中国会计学会
!F:ANoaS accounting statement 会计报表
'aWqj+Wbh accounting system 会计制度；会计系统
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(b L<8b accounting transaction 会计事项；帐务交易
/8#e < p accounting treatment 会计处理
;FGS(.mjlC accounting year 会计年度
G! Y
l0Zr accretion 增值；添加
2U|" ]tpM& accrual 应计项目；应累算数目
)2 lB accrual basis 应计制；权责发生制
skm ~~JM^ accrual basis accounting 应计制会计；权责发生制会计
.C\2f+(U accrue 应累算；应计
GaCRo 7 accrued benefit 应累算利益
"T$LJ 1E accrued charges 应计费用
=X1oB ,W{ accrued cumulative preference share dividend 应累算的累积优先股股息
t`1M}}. accrued expenses 应累算费用
)1 f%kp#] accrued interest payable 应付利息；应计未付利息
g`z;:ao accrued interest receivable 应收利息；应计未收利息
o|$r;<o3R accrued right 累算权益
Ze!/b|`xI accruing profit 应累算的利润
2`^6`` accumulated fiscal reserve 累积财政储备
6gabnW3 accumulated profit 累积利润；滚存溢利
[_eT{v2B4 accumulated reserve 累积储备
(mr*Thy`@ accumulation of surplus income 累积收益盈余
GorEHl vVh acquired assets 既得资产
H_ a ##z acquisition 收购；购置；取得
~:L5Ar< acquisition cost 购置成本
-9~$Ll+2h acquisition expenses 购置费用
/mA\)TL|] acquisition of 100% interest 收购全部股权
2n+ud ?|l acquisition of control 取得控制权
1M.#7;#B3 acquisition of fixed assets 购置固定资产
Sp6==(:. acquisition of shell “买壳”
2Wg:eh acquisition price 收购价
cTW$;Fpc+ act of God 天灾
{qGX v@
I6 acting partner 执事合伙人
7+8 8o:G9 active market 买卖活跃的市场；交投畅旺的市场；旺市
`YUeVz>q? active partner 积极参与的合伙人
cTz@ga;!mI active trading 交投活跃
b*W,8HF 4, actual circulation 实际流通
%K+hG=3O actual cost 实际成本
9@ 4]t6h[ actual expenditure 实际开支；实际支出
fW Pa1E@ actual income 实际入息；实际收入；实际收益
d U*$V7 actual market 现货市场
KWxTN|> actual price 现货价；实际价格
q44v I actual profit 实际利润
9_?<T;]" actual quotation 实盘；实际价位；实际报价
p TaC$Ne actual year basis 按实际年度计算
lI%RdA[ actuals 实货
x Q';$& actuarial investigation 精算调查
yZ!~m3Q actuarial principle 精算原则
E2 FnC}#W actuarial report 精算师报告
<& 3[|Ca Actuarial Society of Hong Kong 香港精算学会
QOgGL1)7- actuarial valuation 精算师估值
0i"2s}^+_ actuary 精算师
=E$bZe8 ad referendum agreement 暂定协议；有待覆核的协定
AFM+`{Cq ad valorem duty 从价税；按值征税
IhBQ1,&J ad valorem duty system 从价税制
>Tjl?CS ad valorem fee 从价费
HY eCq9S ad valorem tariff 从价关税
}t"K(oamm additional allowance 额外免税额
*- ~GVe additional amount for unexpired risk 未过期风险的额外款额
?hAO-* ); additional assessable profit 补加应评税利润
R :(i}g<3 additional assessment 补加评税
BW6Ox=sr< additional commitment 额外承担
S>b
3_D additional commitment vote 额外承担拨款
@ ;@ ~ =w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}A]e C
additional dependent parent allowance 供养父母额外免税额
3M(*q4A$" additional provision 额外拨款
jz
HWs additional stamp duty 附加印花税
u Fw1% additional tax 补加税罚款；补加税款
%I9f_5BlT8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/}2Y-GOU adjudged bankrupt 被裁定破产
`#w#!@s#@ adjudicated bankrupt 裁定破产人
l.]wBH#RS adjudication fee 裁定费；评定印花税额手续费；评估契据费
]'?U e7 adjudication of bankruptcy 裁定破产；宣告破产
Qd\ ='*:! adjudication of insolvency 裁定无力偿还债务
gvc/Z <Y adjusted actual 经调整的实数；调整后的实数
1_Ks*7vuq adjusted current assets 经调整的流动资产；调整后的流动资产
JWaWOk(t=? adjusted figure 经调整的数字；调整后的数额
[mQ1r*[j adjusted liabilities 经调整的负债；调整后的负债
mR1b.$ adjusted loss 经调整的亏损；调整后的亏损
m&b1H9ymd 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
sV-P R] adjusted profit 经调整的利润；调整后的利润
z. X
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,C"6@/:l adjusted value 经调整的价值；调整后的价值
X `EVj K adjustment 调整；修订；理算〔保险〕
&o7PB` (l adjustment centre 调剂中心
XN6$TNsD$ adjustment lag 调整过程的时间差距；调整时差
_ 68vSYr adjustment mechanism 调整机制
V=5S=7 Z: adjustment of loss 亏损调整
iLJ @oM;2 adjustment process 调整过程；调整程序
t2 vm&jk adjustment range 调整幅度
U^|T{g+O administered exchange rate 受管制汇率
AG}j '
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ab2Cn|F administration expenses 行政费用
gE$Uv*Gj administration fee 手续费；行政费
&*'^uCna administration in bankruptcy 破产管理
z/h]Jos administration order 遗产管理令
JFO,Q
-y\ administrator 管理人；遗产管理人
j0X^,ot@m administrator of the estate 遗产管理人
q2J |koT admission of debt 债项承认书
+jZa A/ admission of proof 接纳债权证明
wu
eDedz\ advance 放贷款项；垫付款项；预支款项；预付款项
m,t{D,
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K> 4 w advance compensation 预付补偿金
Zk lpnL*! advance from shareholder 股东垫款
X<. l(9$ advance pending reimbursement 预支以待日后付还
~XP |dn} advanced economy 先进经济体系
. )+c01 advancement 预付；预付财产
(y6q}#< advances warrant 垫款令
1\UU" advancing 贷出
MZX)znO adverse balance 逆差
Li|~% E1 adverse exchange 逆汇
) 9 2(C advertisement addressed to shareholders 在报章刊登的致股东通告
)-1e} VF(U advice for collection 托收通知书
QD{1?aY advice of drawing 提款通知书；汇票通知书
2)}*'_E9 advice of payment 付款通知
(B$>o.(JA Advisory Committee [Securities and Futures Commission]
4Eu'_>"a 谘询委员会〔证券及期货事务监察委员会〕
dmXfz D Advisory Committee on Diversification 经济多元化谘询委员会
=bja\r{ affidavit 誓章；遗产申报誓章
0wNlt#G;{ affidavit of no receipt 述明无收款的誓章
YaSBIq{z affiliate 联号；联营公司；附属公司
"0Z /|& affiliated company 附属公司；联号；联营公司
wMN{ 9Ce3j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x:~XZX\mwH affordability 负担能力
J^7M0A4K African Development Bank [AfDB] 非洲开发银行
,aUbB8 after-acquired property 事后取得的财产
0iZeU:FE after-hours dealing 市后交易
hp/pm6 after-tax profit 税后盈利；税后利润；税后溢利
w.aEc}@(^ agency agreement 代理协议
<'$>&^!^ agency expenses 代理机构的开支
L[9Kh & c agency fee 代理费
Z ] G#: Agency Law 《代理法》
{ V(~ agent 代理人；承销人
:Ch XzZ agent of company 公司代理人
\W TKw x agent's fee 代理人费；经纪费
]g ;+7 aggregate 总计；总数；总体数字
S .x>w/ aggregate amount 总款额；总额
,q#SAZ/N aggregate assets and liabilities 总体资产与负债
]o"E 4Vht aggregate at constant price 按固定价格计算的总体数字
xrBM`Bj0@ aggregate demand 总需求
@ewi 9 6 aggregate gross position 总持仓量
T-ST M"~% aggregate limit 总限额
Q <D_ QJ aggregate of salaries tax 合计薪俸税
z8"1*V aggregate performance 总体表现；总体业绩
z&9MkbH1 aggregate supply 总体供应
:;hg :Q: aggregate surplus 总盈余
L-}Uj^yF aggregate total 整体总额
>lqo73gM9 aggregate value 总值；合计价值
ohx$ ;j aggregated basis 合计基准
H<fi,"X^ aggregated net chargeable income 合计应课税入息实额
fUY05OMZ aggregation 合并计算；合计；总和
>0ZG&W9 aggregation of incomes of husband and wife 夫妇入息合并计算
ke;=Vg| aggregation of property 财产的总和
Tq )h AZ agio 差价；贴水
286reeN/e 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》
`W+-0F@Y?@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yF6AI@y 《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》
Z&iW1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TW(X#T@Z6I 《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》
/Ta-3Eh! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4[kyzz 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》
LprGsqr: agreement for a settlement 授产协议
uK(]@H7~!c agreement for assignment 转让协议
F7b%
x7b agreement for sale 售卖协议；买卖协议
wN%lc3[/z2 agreement for sale and purchase 买卖协议
'-N 5F agreement for the payment of interest 支付利息协议
Uvc$&j^k agreement for the repayment of money 还款协议
O:rf DO agreement of reinsurance 再保险协议
WFk%nO/ Agricultural Bank of China 中国农业银行
%vZHHBylu air passenger departure tax 飞机乘客离境税
k \SqD mv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BGj!/E airport tax 机场税
ZQKo ]Kdr alcohol duty 酒精税
_U4@W+lhX_ alienation 让与；让渡；转让
"HqmS alimony 生活费；赡养费
tw
zV-8\ All Ordinaries Index [AOI] 所有普通股指数
uZ3do|um all risks 全险；综合险
w{L9-o3A All Sales Record for Stock Market 《股票市场成交报告》
~&ns?z>x Allied Capital Resources Limited 新联财务有限公司
4<Pup J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2- Q5l* allocation letter 拨款信件
j<BRaT allocation of fund 分配款项；预留款项
. IY@Q allocation of profit 利润分配；溢利分配
pnp8`\cIH allocation warrant 拨款令
5+oY c- allotment 分配；配股
Y-1K'VhT allotment notice 股份配售通知；配股通知
V;CRs\aYf allotment of shares 股份分配
2TB'HNTFx allowable 可获宽免；免税的
(b[=~Nh' allowable business loss 可扣除的营业亏损
8Ara^Xh}q allowable expenses 可扣税的支出
acUyz2x allowance 免税额；津贴；备抵；准备金
:XAyMK7 allowance for debts 债项的免税额
4B[pQ lg allowance for depreciation by wear and tear 耗损折旧免税额
"0 %f R" allowance for funeral expenses 殡殓费的免税额
OMo /a%` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)OFN0' allowance for repairs and outgoings 修葺及支出方面的免税额
G~u$BV' allowance to debtor 给债务人的津贴
HfH_jnR* alteration of capital 资本更改
ju;OQC~[L] alternate trustee 候补受托人
N+ ]O#Js? amalgamation 合并
rB]2qk`/' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Uea2WJpX ambit of charges 征税范围；收费范围
ba Td;`Pn amended valuation 经修订的估值
e2V;6N American Commodities Exchange 美国商品交易所
%rlqq* American Express Bank Limited 美国运通银行
.+?]"1>] American Stock Exchange 美国证券交易所
^jS1g*nrN amortization 摊销
) Kl@dj amount due from banks 存放银行同业的款项
Lh-Y5(c
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seAEv0YWz amount due from holding companies 控股公司欠款
{0fQE@5@ amount due from local banks 存放本港银行同业的款项
jZmL7
V amount due to banks 银行同业的存款
+T*? ?OW@ amount due to banks abroad 海外银行同业的存款
VF nxj52< amount due to holding companies 控股公司存款
Yg &/^ amount due to local banks 本港银行同业的存款
m*)jnd XY amount due to outport banks 外埠银行同业的存款
iKaS7lWH amount for note issue 发行纸币的款额
z.)*/HGJm amount of bond 担保契据的款额
sD?Ynpt amount of consideration 代价款额
e~># M $ amount of contribution 供款数额
T\4>4eX- amount of indebtedness 负债款额
~^'t70 :D amount of principal of the loan 贷款本金额
v5?)J91 amount of rates chargeable 应征差饷数额
(Lj*FXmz amount of share capital 股本额
7iv g3* amount of sums assured 承保款额
k+i0@G 'C( amount of variation 变动幅度
6kR3[]:16v amount of vote 拨款数额
YaQ5Z-c
amount payable 应付款额
OU]"uV<( amount receivable 应收款额
%Rr_fSoV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9|@5eN:N analysis 分析
&ns??:\+T ancillary risk 附属风险
B 2_fCSlg annual account 周年帐目；周年帐目报表；年度决算；年结
5__B
M5| annual accounting date 年结日期
n ^qwE annual allowance 每年免税额；年积金；年度津贴；年津
=\i%,YY annual balance 年度余额
b r Dyjh annual disposable income 每年可动用收入
apM)$ annual estimates 周年预算
n
>E1\($ annual fee 年费
3FO - 9H annual general meeting 周年大会
/Gb)BJk! annual growth rate 年增率；每年增长率
t v`c" Pb annual long-term supplement 长期个案每年补助金
& K=) YpT annual pensionable emolument 可供计算退休金的年薪
s UxEm}z annual report 年报
<+%y Annual Report on the Consumer Price Index 《消费物价指数年报》
fcohYo5mh annual return 周年报表；周年申报表；每年报税表格
D6yE/QeK4 Annual Return Rules 《周年报表规则》
H#nJWe_9A annual review of consumer prices 每年消费物价回顾
C\bJ_vl;' annual roll-forward basis 逐年延展方式
O_
$ zK annual salary 年薪
-Fop <q\b annual statement 年度报表；年度决算表
C4-%|+Q i 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
u-.nR}DM_ annuitant 年金受益人
Pum& \.l annuity 年金
_Ix Ynm`pc annuity contract 年金合约
\l5G annuity on human life 人寿年金
mv$gL antecedent debt 先前的债项
:8+x&zn ante-dated cheque 倒填日期支票
G/( tgQ anticipated expenditure 预期开支
H2+Ijn19E anticipated net profit 预期纯利
n{m[
j+UG anticipated revenue 预期收入
Fs=E8' b anti-inflation measure 反通货膨胀措施
Vm I
Afe anti-inflationary stance 反通货膨胀立场
:2A-;P4 apparent deficit 表面赤字
mv/ Nz ? apparent financial solvency 表面偿债能力
rC/z8m3z apparent partner 表面合伙人
Y31e1
application for personal assessment 个人入息课税申请书
NVf_#p "h application of fund 资金应用
SU~lj AF4 application to release as liquidator and to destruct the books of accounts and documents
9: E.Iy 申请免除清盘人职务及毁灭帐簿与文件
ej(< Le\ appointed actuary 委任精算师
iWe'|Br appointed auditor 委任核数师；委任审计师
uXG$YDKqC appointed trustee 委任的受托人
qyY/:&E, Z appointer 委任人
uCWBM apportioned pro rata 按比例分摊
hb)83mH} apportionment 分配；分摊
rZ RTQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ob[G3rfd@Z apportionment formula 分摊方程式
%wJ?+D/ apportionment of estate duty 遗产税的分摊
9wC=' appraisal 估价；评估
TD!c+ ${w appreciable growth 可观增长
9m%+ 6#| appreciable impact 显着影响
]<_v;Q<t appreciable increase 可观增长
>T\^dHtz appreciation 增值；升值
wu} Zu appreciation against other currencies 相对其他货币升值
]==S?_.B3n appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D*wY,\ appreciation tax 增值税
?,eq86-M appropriation 拨款；拨用；拨付
2P|j <~JS appropriation account 拨款帐目
v/Xz.?a\jF Appropriation Bill 拨款法案
5N2`e3:I appropriation-in-aid system 补助拨款办法
*E/CNMn=E approved assets 核准资产
A_.}- dzF approved basket stock 认可一篮子证券
` TDS 4Y approved budget 核准预算
`;s#/ `c|/ approved charitable donation 认可慈善捐款
Z?."cuTt approved charitable institution 认可慈善机构
0y;1D k ! approved currency 核准货币；认可货币
jh ka ;m approved estimates 核准预算
7wbpQ&1_ approved estimates of expenditure 核准开支预算
,esUls'nz' approved overseas insurer 核准海外保险人
#BI Z| approved overseas trust company 核准海外信托公司
yV) 9KGV+: approved pooled investment fund 核准汇集投资基金
H5A7EZq}` approved provident fund scheme 认可公积金计划
c 1{nOx approved provision 核准拨款
};>~P%u32 approved redeemable share 核准可赎回股份
p,mKg L63 approved regional stock 认可地区性证券
MeO2 cy!5q approved retirement scheme 认可退休金计划
6lQP+! EF approved subordinated loan 核准附属贷款
Tnnj8I1v arbitrage 套戥；套汇；套利
m P./e8 arbitrageur 套戥者；套汇者
|Tk'H& arbitrary amount 临时款项
(S63:q&g arrangement 措施；安排；协定
,GF(pCZzG arrears 欠款
m qQC`Aqx: arrears of pay 欠付薪酬
}I~)o!N%7 arrears of revenue 逾期未收税款；逾期未收的帐项
qoC<qn{.a articles of association 组织章程；组织细则；组织章程细则
p!`S]\XEB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
OT 3~5j1[ ascertainment of profit 确定利润
F<2qwP "Asia Clear" “亚洲结算系统”
+!-U+W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j <d,7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G;^,T/q47 Asian Development Fund [ADF] 亚洲发展基金
;fm>
\f Asian dollar bond 亚洲美元债券
F%:o6mT Asian dollar market 亚洲美元市场
jG/@kh*m Asian dollar rate 亚洲美元利率
W!b' nRkq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9G{#a#Z. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{6>:= ?7]R asked price 沽盘；喊价；索价；卖方报价
O
_^Y*! assessable income 应评税入息
cnU()pd assessable loss 应评税亏损
6oq/\D$6~ assessable profit 应评税利润
fa(- &;q assessable value 应评税值
VP6_}9:9
assessed profit 估定利润
-) !;4 5 assessed value 经评估价值
d+IN -lR( assessment 评税；评定；估价；评税单
b'(Hwc\ t assessment number 评税编号；估价编号
jlaC: (6 assessment of additional tax 补加税评税
&MJ`rj[% assessment of performance 业绩评估；实绩评价
BVxk}#d Assessor 评税主任
n6#z{,W<3 asset price bubbles 资产价格泡沫
X GDJC N asset-backed securities 具资产保证的证券
tjcG^m} _ assets accretion 资产增值
'TDp%s*; assets and liabilities 资产与负债
n@//d.T assets betterment statement 资产递增表；资产改进表
}_9yemP assets lending 实物放款；有抵押贷款
dY.NQ1 @" assets of the company passing on the death 死者去世时转移的公司资产
'F Cmbry assets pledged as security for liabilities 用作负债抵押的资产
\S)cVp)h assets portfolio 资产投资组合
Y?JB%%WWI assets price 资产价格
a} :2lL% assets quality 资产质素
kntULI$` assets realization 资产变现
O`0\f 8/.? assets refinancing arrangement 资产再集资安排
~.J{yrJ& assets securitization 资产证券化
XOPiwrg%p assets situated outside Hong Kong 在香港以外地方的资产
3U[:N
&Jb assets stripping 削减资产；拆卖资产
@6{F4 assets value 资产值
L
[X "N assignee 承让人
l+<AM%U\ V assignment 转让；转让书；转让契
q$jwH]
. assignment of interest 权益转让
9]^N Alno assignment of letters patent and trade mark 专利证书及商标转让
iq3TP5%i assignment of property 物业转让；物业转让书
eVGW4b assignment right 转让权
c=4z+_ K assignor 转让人
g ~>nT>6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
dRX rI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w,;ox2 associate member 附属会员
O2oF\E_6 associated body corporate 相联法人团体
:VlMszy}B3 associated company 相联公司；联属公司
q
7hoI ] associated corporation 相联法团
4+F@ BxpB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$~'G<YYF4 公认会计师公会〔英国〕
p+^K$w^Cs Association of Futures Exchange Brokers 香港期货经纪协会
:<,tGYg/! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/7K7o8g association of underwriters 承保人组织
Cuo"6, M assumption of control 接管
Xb1is\JB assurance 担保；保险；转易；转易书
mN 'sJ1L- assurance of interest 权益的转易
pzxlh(a9 at 19XX price 按一九ＸＸ年价格计算
Nd**":i$ at a discount 按赔价计算；按贴水价格计算；打折扣
)wk9(|[o at a premium 按溢价计算；按升水价格计算
-z>m]YDH at call 通知付款；按通知
>* ]B4Q at constant market price 按固定市价计算
/n3S E0Y at constant price 按固定价格计算
kvam`8SeL at cost 按成本计算
r z5@ E at current market price 按当时市价计算；按现时市价计算
BqDOo(%1) at current price 按当时价格计算；按现时价格计算
4YCuO% at factor cost 按要素成本计算；按生产要素成本计算
+@anYtv%7 at money-of-the-day price 按付款当日价格计算
/B5rWJ2AS at or better 按指定或较佳价位〔买卖指令〕
%Tz dpQp" at par 按面值计算；平价
gX/? at sight 见票即付
9za SA,} at the close 按收市盘
k j&hn at the opening 按开市盘
@EUvx attestation 见证；见证条款
! Y'~?BI at-the-money option 平价期权
+3?.Vb%jY attorney 受权人；受托代表人
-9$.&D| attornment 新拥有人承认书
_>G=xKA# e attributable profit 可归属利润
%wIb@km attributable share value 可归属股份价值
FUZ`ST+OL Auckland Stock Exchange 奥克兰证券交易所
Sh 7ob2 auction 拍卖
2jyxP6t auctioneer 拍卖商
k~qZ^9QB~ audit 审计；核数
,ydn]0SS Audit Commission 审计署
T$tO[QR/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pYX!l:h k 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〕
l !%V&HJV audit review 帐目审查
i
[6oqZ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'.#3h$d audited account 审计帐目；经审计的帐目
P(i
E"KH; audited annual account 经审计的周年帐目
.a}!!\@ audited balance sheet 经审计的资产负债表
g HKA:j`c auditor 核数师；核数主任；审计师
Q$~_'I7~Mz auditor's certificate 核数师证明书；审计师证明书
+$B#] , auditor's report 核数师报告；审计师报告
zO3}c3D~q Aussie bond 澳元债券
[k7 ;^A5/ austerity budget 紧缩预算
#=I5 _u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l1]'3]P( Australia All Ordinaries Index 澳洲所有普通股票指数
kl#) 0yqN0 Australian Dollar [AUD] 澳元
:bz;_DZP Australian Options Market 澳大利亚期权市场
{-L}YX"Bh Australian Securities Commission 澳洲证券事务监察委员会
w K Je^7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i vPX_#QI Australian Stock Exchange 澳大利亚证券交易所
gdG#;T' Austrian Schilling [ATS] 奥地利先令
CMHg]la authentication 认证；鉴证
\"$jj<gc authority to purchase 委托购买证；委购书
Z^GXKOeq authorization 认可；核准；授权；授权书
k]yv#Pa authorization by direction 指示授权
{ 0Ej *% authorization by instruction 指令授权
e)]DFP[ n authorization by warrant 令状授权
TJkWL2r0c authorization of unit trust 单位信托的认可
Px?0)^"2 authorized agent 指定代理人
\$2 zF8 authorized capital 法定资本
]0 ;,M authorized clerk 出市员
.,gVquqMY authorized dealer 认可交易商
pcPRkYT[ M authorized financial institution 认可财务机构
A|BN >?.t authorized fund 认可基金
BmCBC,j<v> authorized fund house 获授权的基金公司；认可基金公司
xO;Qr.3PX authorized institution 认可机构
uN(N2m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wbh^ZMQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kI/%|L%6 D authorized insurer 获授权保险人；获认可承保人
(.~'\@ authorized investment 特准投资项目
ph@2[rUp authorized person 获授权人
:c0 |w authorized representative 获授权代表
_OR[RGy authorized share capital 法定股本
[3io6XG x@ automated quotation system 自动报价系统
@v n% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n] bxG8~t 自动交易系统〔香港期货交易所有限公司〕
u|\K kk automatic adjustment mechanism 自动调整机制
)-S;j)(+ automatic adjustment system 自动调整系统
<W88;d33r= Automatic Clearing House 自动票据交换所
q??N, automatic exchange rates accumulation system 自动化汇率累集系统
gYfO a`k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+ )*aS+ automatic teller machine [ATM] 自动柜员机
juBzpQYj autopay 自动转帐
K${CHKFf available assets 可用资产
k1M?6TW & available fiscal reserve 现存财政储备
{aWfD XB1 available profit 可用利润
mNr<=Z%b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f'B#h;` average 平均；平均数；海损
j% E9 @# average basic salary 平均基本薪金
"'mr0G9X average consumer expenditure 平均消费开支；一般消费开支
uCGn9] average cost 平均成本
j0IuuJ+ average cost of land production 增辟土地平均成本
T!gq
Z average daily turnover 平均每日成交额
}o9(Q8 average daily wage rate 平均每日工资率
Y# ? M%I%j average expenditure pattern 平均开支模式
|NaEXzo|qY average growth rate 平均增长率
cUM#|K#6 average net fixed assets 固定资产平均净值
_D."KU| average of relatives 相对价格平均数
z;[Z'_B average price 平均价格
DqlspT average propensity to consume 平均消费倾向；一般消费倾向
e+P | PW average propensity to save 平均储蓄倾向；一般储蓄倾向
-Khb average rate 平均率
9/L J tM average revenue 平均收入；平均收益
i+B tz- average stock 平均库存；平均存货
PVUNi: h average yearly rent 平均年租
QzA/HP a avoidance of double taxation 避免双重课税
?c# v'c^=h avoidance of tax 避税
