A:
ee\QK,Q V A share Ａ股；甲类股份
C
5
xsh abatement of tax 减税；减扣免税额
B Ms?+ ABN AMRO Bank N.V. 荷兰银行
G3_HX<|f* above-the-line expenditure 线上项目支出；经常预算支出
qbD>)} :1 above-the-line receipt 线上项目收入；经常预算收入
ykat0iqo ABSA Asia Limited 南非联合亚洲有限公司
;Qq<5I"y absolute change 绝对数值变更
m;@8z[
^5 absolute expenditure 实际开支
f1,VbuS9I absolute guideline figure 绝对准则数字
BOdd~f%&tn absolute interest 绝对权益
OD;F{Hc absolute order of discharge 绝对破产解除令
{DWL 5V#M absolute profit margin 绝对利润幅度
[Lal_}m? absolute value 实值；绝对值
RB Og;EJ absolutely vested interest 绝对既得权益
iV2v<ap.n absorbed cost 已吸收成本；已分摊成本
!\Vc#dslt absorption 吸收；分摊；合并
?8]g&V absorption rate 吸收率；摊配率；分摊率
Q"F" 13 ACB Finance Limited 亚洲商业财务有限公司
8]j*z n?, acceptable form of reciprocity 合理的互惠条件
L-eO_tTh0 acceptable rate 适当利率；适当汇率
<@H`5[R acceptance agreement 承兑协议
_ 2
o ZhJ acceptance for honour 参加承兑
SS*3Qx:[ acceptor 承兑人；接受人；受票人
Ci(c`1a v acceptor for honour 参加承兑人
@<`P-+m accident insurance 意外保险
#G!\MYfQt Accident Insurance Association of Hong Kong 香港意外保险公会
@|'$k{i accident insurance scheme 意外保险计划
D A_ }pS" accident year basis 意外年度基准
c$^~7.~{Qy accommodation 通融；贷款
b>]k=zd accommodation bill 通融票据；空头票据
^ DCBL&I accommodation party 汇票代发人
/^hc8X account balance 帐户余额；帐户结余
Aa4 DJ account book 帐簿
~`X $b F account collected in advance 预收款项
g$ h` .Fk, account current book 往来帐簿
N.UeuLz
account of after-acquired property 事后取得的财产报告
7 >-(g+NF! account of defaulter 拖欠帐目
W :8pmI account payable 应付帐款
i[ /`9 AK account payee only [A/C payee only] 只可转帐；存入收款人帐户
z07X j%zX9 account receivable 应收帐款
2$TwD*[ account receivable report 应收帐款报表
8h,=yAn5 account statement 结单；帐单；会计财务报表
.s -*aoj account title 帐户名称；会计科目
vR4omB{ accountant's report 会计师报告
7!/ !a*z g Accountant's Report Rules 会计师报告规则
A9Icn>3?`( accounting and auditing procedure 会计与审计程序；会计与核数程序
F [KM0t! Accounting Arrangements 《会计安排》
H/}W_ h^^ accounting basis 会计基础
bJoP@s accounting by Official Receiver 破产管理署署长呈交的帐目
+$$5Cv5#<& Accounting Circular 《会计通告》
L(o#) I>j accounting class 会计类别
Ubm]V{7 accounting date 记帐日期；会计结算日期
k&lfxb9pd accounting for money 款项核算
^C' {# p " Accounting Officer 会计主任
]FEDAGu accounting period 会计报告期；会计期
}'`}| pM$ accounting policy 会计政策；会计方针
oy\U\#k accounting practice 会计惯例
.<4U2h accounting principle 会计准则
=z zmz7op accounting record 会计记录
` Z^ \<{z accounting report 会计报告
nxMZd=Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o1R:1!"2 Accounting Society of China 中国会计学会
c2Wp 8l accounting statement 会计报表
sB8v: accounting system 会计制度；会计系统
l k.Mc6) accounting transaction 会计事项；帐务交易
bT15jNa accounting treatment 会计处理
r;_*.|AH accounting year 会计年度
TeRH@oI accretion 增值；添加
4Z.Dz@.c( accrual 应计项目；应累算数目
aGNb Cm accrual basis 应计制；权责发生制
+ CN! 3(r accrual basis accounting 应计制会计；权责发生制会计
~9Qd83`UH accrue 应累算；应计
M>d ^.n accrued benefit 应累算利益
4JRQ=T|P7I accrued charges 应计费用
zZ 94_8b accrued cumulative preference share dividend 应累算的累积优先股股息
0 8+\fT [ accrued expenses 应累算费用
k)R~o
b accrued interest payable 应付利息；应计未付利息
A|YiS wyy accrued interest receivable 应收利息；应计未收利息
_*ar\A` accrued right 累算权益
XhUVDmeUMb accruing profit 应累算的利润
P'^& SK accumulated fiscal reserve 累积财政储备
MM6PaD{ accumulated profit 累积利润；滚存溢利
tyF snc k accumulated reserve 累积储备
4%#q.qI accumulation of surplus income 累积收益盈余
c#-*]6x acquired assets 既得资产
fJ= v? acquisition 收购；购置；取得
QXW> }GdKZ acquisition cost 购置成本
OwPXQ 3S acquisition expenses 购置费用
Jl<pWjkZZ acquisition of 100% interest 收购全部股权
P*n/qj8h acquisition of control 取得控制权
^l<!:SS acquisition of fixed assets 购置固定资产
k}C4:?AT acquisition of shell “买壳”
pS2u&Y"u| acquisition price 收购价
$[ oRbH8g act of God 天灾
Pkv+^[(4 acting partner 执事合伙人
f>|W d;7l: active market 买卖活跃的市场；交投畅旺的市场；旺市
+ w'q5/` active partner 积极参与的合伙人
s|I$c;> active trading 交投活跃
CEAmb [h actual circulation 实际流通
#v; :K8 actual cost 实际成本
=IKgi-l* actual expenditure 实际开支；实际支出
qu&p)*M5 actual income 实际入息；实际收入；实际收益
$] rC-K:Z actual market 现货市场
0g9y4 z{H actual price 现货价；实际价格
Xk!wT2; actual profit 实际利润
\-SC-c actual quotation 实盘；实际价位；实际报价
-]t>'Q? actual year basis 按实际年度计算
9/_~YY=/h actuals 实货
:D4'x{#H actuarial investigation 精算调查
] FgKL0 actuarial principle 精算原则
D#A6s32a actuarial report 精算师报告
TKQ^D Actuarial Society of Hong Kong 香港精算学会
bFSs{\ zE actuarial valuation 精算师估值
(3 ~^zwA actuary 精算师
ICiGZ'k ad referendum agreement 暂定协议；有待覆核的协定
I4KE@H"%7 ad valorem duty 从价税；按值征税
aW}d=y[ ad valorem duty system 从价税制
7'# _uA QR ad valorem fee 从价费
R3>c\mA ad valorem tariff 从价关税
XRHngW_A additional allowance 额外免税额
#lO ^PK additional amount for unexpired risk 未过期风险的额外款额
[=",R&uD$ additional assessable profit 补加应评税利润
\ AIFIy additional assessment 补加评税
/P Tq. additional commitment 额外承担
vqZBDQ0 additional commitment vote 额外承担拨款
K m,%p@`m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q0D RT4K additional dependent parent allowance 供养父母额外免税额
{$#88Qa\- additional provision 额外拨款
=K_&@|f+B additional stamp duty 附加印花税
[] el4.J, additional tax 补加税罚款；补加税款
lF
t^dl^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xz, o Mlw adjudged bankrupt 被裁定破产
m>RtKCtP adjudicated bankrupt 裁定破产人
10)RLh|+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
{T-^xwc adjudication of bankruptcy 裁定破产；宣告破产
1 e]D=2y adjudication of insolvency 裁定无力偿还债务
GaV} @Q adjusted actual 经调整的实数；调整后的实数
hxMV?\MYj adjusted current assets 经调整的流动资产；调整后的流动资产
&;~?\>?I adjusted figure 经调整的数字；调整后的数额
i[ > U#5 adjusted liabilities 经调整的负债；调整后的负债
7dv! adjusted loss 经调整的亏损；调整后的亏损
3 NFo=Z8 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
c 3 )jsf adjusted profit 经调整的利润；调整后的利润
iXq*EZb"R adjusted surplus 经调整的盈余额；调整后的盈余额
o/Q|R+yXV adjusted value 经调整的价值；调整后的价值
"
%qr* | adjustment 调整；修订；理算〔保险〕
$E.Fgy:G adjustment centre 调剂中心
D)Ep!`Q
adjustment lag 调整过程的时间差距；调整时差
)U7fPKQ adjustment mechanism 调整机制
n/x((d%"E adjustment of loss 亏损调整
/='Q-`?9 adjustment process 调整过程；调整程序
hC9EL=
A adjustment range 调整幅度
?z2! ? administered exchange rate 受管制汇率
BMqr YW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7t 1as. administration expenses 行政费用
/]U;7) administration fee 手续费；行政费
(G/(w%#7_ administration in bankruptcy 破产管理
& H
P g> administration order 遗产管理令
|sY administrator 管理人；遗产管理人
)0DgFA6k_ administrator of the estate 遗产管理人
E-( $Xc admission of debt 债项承认书
T
"h jL admission of proof 接纳债权证明
z;y{QO advance 放贷款项；垫付款项；预支款项；预付款项
s;..a &C' advance account 暂支帐目；预付款帐户
R7K`9 c1f6 advance compensation 预付补偿金
F q_>}k@fI advance from shareholder 股东垫款
!XM<`H/ advance pending reimbursement 预支以待日后付还
00{a }@n advanced economy 先进经济体系
a
9{:ot8, advancement 预付；预付财产
1)jea wVmj advances warrant 垫款令
`SOQPAnK+; advancing 贷出
RRpY%-8M adverse balance 逆差
^*.+4iH x adverse exchange 逆汇
hlZ{bO 'f advertisement addressed to shareholders 在报章刊登的致股东通告
SM%/pu; advice for collection 托收通知书
D.Cn`O} advice of drawing 提款通知书；汇票通知书
jm@,Ihz=wI advice of payment 付款通知
*8uS,s6g Advisory Committee [Securities and Futures Commission]
ecQ{ePoU 谘询委员会〔证券及期货事务监察委员会〕
r
d-yqdJ Advisory Committee on Diversification 经济多元化谘询委员会
R\XS5HOE( affidavit 誓章；遗产申报誓章
P3n#s2o6y affidavit of no receipt 述明无收款的誓章
"}#%h&, affiliate 联号；联营公司；附属公司
\*'@F+ affiliated company 附属公司；联号；联营公司
TLp2a<Iy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a
DXaQ affordability 负担能力
O!^ >YvOh African Development Bank [AfDB] 非洲开发银行
@}:E{J#g after-acquired property 事后取得的财产
?qi~8.<w after-hours dealing 市后交易
:WX
OD after-tax profit 税后盈利；税后利润；税后溢利
u|T]Ne agency agreement 代理协议
*v]s &$WyO agency expenses 代理机构的开支
NL> Trv5 agency fee 代理费
93:oXyFjD Agency Law 《代理法》
97$Q?a8S@ agent 代理人；承销人
#/jug[wf*! agent of company 公司代理人
X d o\DQn agent's fee 代理人费；经纪费
4(VV@:_% aggregate 总计；总数；总体数字
ExSM =
aggregate amount 总款额；总额
{I0U 4] aggregate assets and liabilities 总体资产与负债
~\i(bFd) aggregate at constant price 按固定价格计算的总体数字
l qwy 5# aggregate demand 总需求
[z ]P5 aggregate gross position 总持仓量
_hJdC|/ aggregate limit 总限额
9P)!v.,T/ aggregate of salaries tax 合计薪俸税
g1}:;VG= aggregate performance 总体表现；总体业绩
(_8.gS[
aggregate supply 总体供应
#z
_<{'
P" aggregate surplus 总盈余
dQZdL4 aggregate total 整体总额
9<&M~(dwT4 aggregate value 总值；合计价值
JqZt1 um aggregated basis 合计基准
M.
%
p'^5 aggregated net chargeable income 合计应课税入息实额
$5.52 aggregation 合并计算；合计；总和
@/ |g|4 aggregation of incomes of husband and wife 夫妇入息合并计算
<#4""FO* aggregation of property 财产的总和
-CuuO=h agio 差价；贴水
y`L.#5T 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》
F[SZwMf29 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'|Bk}pl7 《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》
:Yn.Wv- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6i~|<vcSP 《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》
W] DGt|JP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yg H )U. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Bpm C OA agreement for a settlement 授产协议
24k]X`/n agreement for assignment 转让协议
tgl(*[T2 agreement for sale 售卖协议；买卖协议
dKCl#~LAI' agreement for sale and purchase 买卖协议
3)ox8,{%} agreement for the payment of interest 支付利息协议
7<*0fy5n n agreement for the repayment of money 还款协议
_z8"r& agreement of reinsurance 再保险协议
VFx[{H y Agricultural Bank of China 中国农业银行
[Z"Z5e` air passenger departure tax 飞机乘客离境税
/*{'p!? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ib#rT {e airport tax 机场税
}e/vKW fT alcohol duty 酒精税
0%%U7GFB5 alienation 让与；让渡；转让
2>o^@4PnZ alimony 生活费；赡养费
VevG 64o All Ordinaries Index [AOI] 所有普通股指数
K-)!d$$
all risks 全险；综合险
gd]S;<Jh All Sales Record for Stock Market 《股票市场成交报告》
HcJ!( Allied Capital Resources Limited 新联财务有限公司
o$l8"Uv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pfH js3A= allocation letter 拨款信件
egSs =\ allocation of fund 分配款项；预留款项
wK 7w[Xt allocation of profit 利润分配；溢利分配
j5" L allocation warrant 拨款令
y0(.6HI allotment 分配；配股
G4*&9Wo allotment notice 股份配售通知；配股通知
^)Awjj9 allotment of shares 股份分配
Yl>Y.SO allowable 可获宽免；免税的
;tVd+ [8 allowable business loss 可扣除的营业亏损
m"/..&'GC allowable expenses 可扣税的支出
gaz",kK< allowance 免税额；津贴；备抵；准备金
:Ae#+([V allowance for debts 债项的免税额
`^[Tu 1 allowance for depreciation by wear and tear 耗损折旧免税额
0)g]pG8&ro allowance for funeral expenses 殡殓费的免税额
JDZuT# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}BU% <5CQ allowance for repairs and outgoings 修葺及支出方面的免税额
?A7 AV R allowance to debtor 给债务人的津贴
-,+C*|mu alteration of capital 资本更改
t0e5L{ QJ alternate trustee 候补受托人
%G\nl amalgamation 合并
8y<.yfgG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2t_g\Q ambit of charges 征税范围；收费范围
Jyg J4RI%j amended valuation 经修订的估值
{l!{b1KJ American Commodities Exchange 美国商品交易所
j0~am,yZ American Express Bank Limited 美国运通银行
jT$J~M pHh American Stock Exchange 美国证券交易所
} % Ie amortization 摊销
89^g$ ac amount due from banks 存放银行同业的款项
COu5Tu^ amount due from banks abroad 存放海外银行同业的款项
xWXLk )A amount due from holding companies 控股公司欠款
)1B? <4 amount due from local banks 存放本港银行同业的款项
aaCRZKr amount due to banks 银行同业的存款
\V!{z;.fA amount due to banks abroad 海外银行同业的存款
Pg:xC9w4 amount due to holding companies 控股公司存款
&z40l['4bz amount due to local banks 本港银行同业的存款
0$c(<+D amount due to outport banks 外埠银行同业的存款
e
ar:`11z amount for note issue 发行纸币的款额
B !,&{ [D
amount of bond 担保契据的款额
N v. amount of consideration 代价款额
(wq8[1Wzup amount of contribution 供款数额
poW%F zj amount of indebtedness 负债款额
H=,>-eVv* amount of principal of the loan 贷款本金额
xo k
T amount of rates chargeable 应征差饷数额
f4\$<g/~ amount of share capital 股本额
YcX"Z~O6j= amount of sums assured 承保款额
TMY. z
amount of variation 变动幅度
X"d"a={] amount of vote 拨款数额
y3 b"'-% amount payable 应付款额
c`\/] amount receivable 应收款额
]tT=jN&( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4]tg! ks analysis 分析
og35Vs0 ancillary risk 附属风险
BXU0f%"8U annual account 周年帐目；周年帐目报表；年度决算；年结
0+ op|bdj annual accounting date 年结日期
(?8i^T?WP= annual allowance 每年免税额；年积金；年度津贴；年津
yUJ#LDW annual balance 年度余额
EC8Z. Uu annual disposable income 每年可动用收入
8)?&eE' annual estimates 周年预算
LH_H
yP_ annual fee 年费
|[iO./ zP annual general meeting 周年大会
3%(r,AD annual growth rate 年增率；每年增长率
Be@g|'r annual long-term supplement 长期个案每年补助金
R|(X_A annual pensionable emolument 可供计算退休金的年薪
NYP3u_
QX annual report 年报
~Yg) 8 Annual Report on the Consumer Price Index 《消费物价指数年报》
\9OKf|#j annual return 周年报表；周年申报表；每年报税表格
\RR`
F .7 Annual Return Rules 《周年报表规则》
"1^tVw| annual review of consumer prices 每年消费物价回顾
$Ugc:L< h+ annual roll-forward basis 逐年延展方式
#~/9cVm$ annual salary 年薪
(0Br`%!F annual statement 年度报表；年度决算表
)#M $ov 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
)#i"hnYpQ annuitant 年金受益人
Y%
\3 N annuity 年金
beikz uC annuity contract 年金合约
H!7?#tRU annuity on human life 人寿年金
, ~38IIS>_ antecedent debt 先前的债项
+`gU{e,p ante-dated cheque 倒填日期支票
/{hT3ncb anticipated expenditure 预期开支
[<U=)!Swg anticipated net profit 预期纯利
y
`FZ 0FI anticipated revenue 预期收入
:Bt,.uN C anti-inflation measure 反通货膨胀措施
W[DoQ @ q anti-inflationary stance 反通货膨胀立场
1a S :bFi` apparent deficit 表面赤字
n lhv apparent financial solvency 表面偿债能力
WO9vO S> apparent partner 表面合伙人
OAs>F" application for personal assessment 个人入息课税申请书
3bezYk application of fund 资金应用
" ]G'^ application to release as liquidator and to destruct the books of accounts and documents
2;>uP#1] 申请免除清盘人职务及毁灭帐簿与文件
h%u!UHA appointed actuary 委任精算师
+J C"@
appointed auditor 委任核数师；委任审计师
'@+q_v@Jl appointed trustee 委任的受托人
Ew{* )r)m appointer 委任人
*&I v Eu apportioned pro rata 按比例分摊
w=(dJ(7gu apportionment 分配；分摊
;`pIq-= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h _P[B apportionment formula 分摊方程式
HLqN=vE6 apportionment of estate duty 遗产税的分摊
+,YK}?e appraisal 估价；评估
7K.],eo0 appreciable growth 可观增长
hy;V~J# appreciable impact 显着影响
am3.Dt2\ appreciable increase 可观增长
hQe78y appreciation 增值；升值
G) [gLD{g? appreciation against other currencies 相对其他货币升值
xLFMC?I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
K]B`&i h appreciation tax 增值税
C.#Ha-@uz appropriation 拨款；拨用；拨付
V6d,}Z+"z' appropriation account 拨款帐目
>f Hu Appropriation Bill 拨款法案
6 l2O>V appropriation-in-aid system 补助拨款办法
QQN6\(;- approved assets 核准资产
PR!0=E*} approved basket stock 认可一篮子证券
+ug2p;<B approved budget 核准预算
x?B`p"ifS approved charitable donation 认可慈善捐款
rp<~ =X approved charitable institution 认可慈善机构
G7`mK}J7 approved currency 核准货币；认可货币
W0mvwYON[ approved estimates 核准预算
h(AL\9{=} approved estimates of expenditure 核准开支预算
YU6|/
<8 approved overseas insurer 核准海外保险人
`u_MdB}<x; approved overseas trust company 核准海外信托公司
&F#eYEuy approved pooled investment fund 核准汇集投资基金
&E0^Jz approved provident fund scheme 认可公积金计划
+RM!j9Rq approved provision 核准拨款
Lz_.m approved redeemable share 核准可赎回股份
BjPU@rS .U approved regional stock 认可地区性证券
g}Lm;gs!> approved retirement scheme 认可退休金计划
r
^ *D8 approved subordinated loan 核准附属贷款
N-2_kjb! arbitrage 套戥；套汇；套利
B f y arbitrageur 套戥者；套汇者
A#?Cts ,M arbitrary amount 临时款项
0Cf'\2
arrangement 措施；安排；协定
/SM 7t_ arrears 欠款
73S
N\ arrears of pay 欠付薪酬
E>-I
|X"L1 arrears of revenue 逾期未收税款；逾期未收的帐项
G?b*e|@S articles of association 组织章程；组织细则；组织章程细则
OY81|N
j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6
F 39' ascertainment of profit 确定利润
KwaxNb5 "Asia Clear" “亚洲结算系统”
T zS?WYF Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}BT0dKx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0/|Ax-dK Asian Development Fund [ADF] 亚洲发展基金
sl@>GbnS Asian dollar bond 亚洲美元债券
4HZXv\$ Asian dollar market 亚洲美元市场
2 #yDVN$ Asian dollar rate 亚洲美元利率
N$t<&5 + Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pN9U1!|uam Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
LcA7f'GVK asked price 沽盘；喊价；索价；卖方报价
<6 ;@@ assessable income 应评税入息
< 3j`Z1J assessable loss 应评税亏损
c+z [4"rYL assessable profit 应评税利润
M~`^deU1 assessable value 应评税值
I IGx+> assessed profit 估定利润
`S4*~Xx assessed value 经评估价值
3:#6/@ wQ assessment 评税；评定；估价；评税单
s qV~ Dw assessment number 评税编号；估价编号
hg<[@Q%$o assessment of additional tax 补加税评税
-CFy
assessment of performance 业绩评估；实绩评价
; }T+ImjA Assessor 评税主任
{0+W VZ4u asset price bubbles 资产价格泡沫
pQc-}o" asset-backed securities 具资产保证的证券
{"$ [MYi: assets accretion 资产增值
C GK]i. N assets and liabilities 资产与负债
M,kO7 g assets betterment statement 资产递增表；资产改进表
$.w$x1 assets lending 实物放款；有抵押贷款
C,mfA%6 3 assets of the company passing on the death 死者去世时转移的公司资产
.. BP-N)V) assets pledged as security for liabilities 用作负债抵押的资产
ojm IEzsz assets portfolio 资产投资组合
3HcduJntl assets price 资产价格
noz1W ] assets quality 资产质素
Y d~J( assets realization 资产变现
/+`%u&< assets refinancing arrangement 资产再集资安排
8b-mW>xsA assets securitization 资产证券化
}:$ot18 assets situated outside Hong Kong 在香港以外地方的资产
=6 zK 1Z assets stripping 削减资产；拆卖资产
FVL{KNW~i assets value 资产值
!'[? cEog assignee 承让人
]o=ON95ja assignment 转让；转让书；转让契
:/$_eg0A assignment of interest 权益转让
<ty]z!B assignment of letters patent and trade mark 专利证书及商标转让
L[nDjQn" assignment of property 物业转让；物业转让书
{ ' 0#<Z assignment right 转让权
?VRsgV '$ assignor 转让人
`J03t\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
n q>F_h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$~1mKx]] associate member 附属会员
uF}B:5 3A associated body corporate 相联法人团体
za 7+xF
associated company 相联公司；联属公司
@' M"c
q associated corporation 相联法团
!J@!2 S 9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5#X R1#` 公认会计师公会〔英国〕
q7soV(P Association of Futures Exchange Brokers 香港期货经纪协会
.$y'>O*$G Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zv;xxAX association of underwriters 承保人组织
i0+e3!QU assumption of control 接管
I#;dS!W"' assurance 担保；保险；转易；转易书
[ "3s assurance of interest 权益的转易
.Oc j |A6 at 19XX price 按一九ＸＸ年价格计算
kc=Z6(= at a discount 按赔价计算；按贴水价格计算；打折扣
L$);50E
at a premium 按溢价计算；按升水价格计算
|`o1 B;lc at call 通知付款；按通知
1+ 7_L `SB at constant market price 按固定市价计算
0&Ftx%6% at constant price 按固定价格计算
/|}yf/^9X at cost 按成本计算
!m-`~3P#l, at current market price 按当时市价计算；按现时市价计算
.GNyA DQp at current price 按当时价格计算；按现时价格计算
/hVwrt( at factor cost 按要素成本计算；按生产要素成本计算
$%31Gk[I at money-of-the-day price 按付款当日价格计算
|=,j om at or better 按指定或较佳价位〔买卖指令〕
(5th at par 按面值计算；平价
='qVwM[' at sight 见票即付
Oi^cs=} at the close 按收市盘
ibwV #6 at the opening 按开市盘
1HAnOy0 attestation 见证；见证条款
=v<A&4 at-the-money option 平价期权
0QfDg DX attorney 受权人；受托代表人
-Hw3rv3o attornment 新拥有人承认书
gd qBT]j attributable profit 可归属利润
]yqE6Lf9 attributable share value 可归属股份价值
BaIuOZ@, Auckland Stock Exchange 奥克兰证券交易所
s]kzXzRC? auction 拍卖
c[ 0`8s! auctioneer 拍卖商
+U_1B%e(% audit 审计；核数
gCG #?f Audit Commission 审计署
0 } &/n>F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LdNpb;* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
s7:H audit review 帐目审查
#Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6~W@$SP,F audited account 审计帐目；经审计的帐目
~@-r audited annual account 经审计的周年帐目
ybFxz audited balance sheet 经审计的资产负债表
~$[fG}C.K auditor 核数师；核数主任；审计师
q^zG+FN auditor's certificate 核数师证明书；审计师证明书
-D=Sj@G auditor's report 核数师报告；审计师报告
kRX?o'U~C Aussie bond 澳元债券
GGcODjY> austerity budget 紧缩预算
w3>11bE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
F$'u` Australia All Ordinaries Index 澳洲所有普通股票指数
$Q'z9ghEg Australian Dollar [AUD] 澳元
v_/<f&r Australian Options Market 澳大利亚期权市场
@b^$h:H Australian Securities Commission 澳洲证券事务监察委员会
4L{]!dox Australian Society of Certified Practising Accountants 澳洲执业会计师公会
> 3(,s^ Australian Stock Exchange 澳大利亚证券交易所
x@bqPZ t Austrian Schilling [ATS] 奥地利先令
oZ t Cx authentication 认证；鉴证
whHuV*K} authority to purchase 委托购买证；委购书
z;<~j=lP authorization 认可；核准；授权；授权书
&Q}%b7 authorization by direction 指示授权
PO6yE r authorization by instruction 指令授权
lfC]!=2%~8 authorization by warrant 令状授权
<? !' authorization of unit trust 单位信托的认可
jg{2Sxf!c authorized agent 指定代理人
i(cKg&+ktd authorized capital 法定资本
c@}t @k authorized clerk 出市员
!|u ?z% authorized dealer 认可交易商
R@tEC)Zn authorized financial institution 认可财务机构
;A7JX:*?y= authorized fund 认可基金
xypgG;`\ authorized fund house 获授权的基金公司；认可基金公司
NqOX);'L0 authorized institution 认可机构
(6a <{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m &xVlS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]Z6? m authorized insurer 获授权保险人；获认可承保人
S`FIb'J authorized investment 特准投资项目
v;;3 K*c> authorized person 获授权人
p0zC(v 0* authorized representative 获授权代表
LK}FI* A_ authorized share capital 法定股本
l,l6j";ohd automated quotation system 自动报价系统
6XU p$Pd( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B U??}{ 自动交易系统〔香港期货交易所有限公司〕
Gs3V]qbEP automatic adjustment mechanism 自动调整机制
6G"UXNa, automatic adjustment system 自动调整系统
e:'56?| Automatic Clearing House 自动票据交换所
qT5"r488 automatic exchange rates accumulation system 自动化汇率累集系统
,&M#[>\(3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wi
jO2F automatic teller machine [ATM] 自动柜员机
+ls`;f autopay 自动转帐
dz +Dk6" R available assets 可用资产
,~ZD"'*n6g available fiscal reserve 现存财政储备
- PSgBH[ available profit 可用利润
a*.#Zgy:lK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:0 n+RL*5 average 平均；平均数；海损
|D/a}Av>B average basic salary 平均基本薪金
$^{#hYq)o average consumer expenditure 平均消费开支；一般消费开支
]|,}hsN average cost 平均成本
rEj[XK average cost of land production 增辟土地平均成本
)qbkKCq/FB average daily turnover 平均每日成交额
~v pIy - average daily wage rate 平均每日工资率
(Ll'j0]k> average expenditure pattern 平均开支模式
@,k5T51m average growth rate 平均增长率
b$#b+G{y average net fixed assets 固定资产平均净值
we^' R}d average of relatives 相对价格平均数
5BX ku= M average price 平均价格
t ;h`nH[ average propensity to consume 平均消费倾向；一般消费倾向
z5M6 average propensity to save 平均储蓄倾向；一般储蓄倾向
-40X3 average rate 平均率
_ ~\ } fY average revenue 平均收入；平均收益
Is }kCf average stock 平均库存；平均存货
dr=Q9% average yearly rent 平均年租
>&S}u\/ avoidance of double taxation 避免双重课税
<Y U4RZ avoidance of tax 避税
