A:
sbju3nvk A share Ａ股；甲类股份
hR g?H abatement of tax 减税；减扣免税额
u/I|<NAC, ABN AMRO Bank N.V. 荷兰银行
=T?:b8yV above-the-line expenditure 线上项目支出；经常预算支出
B2R^oL' } above-the-line receipt 线上项目收入；经常预算收入
}MCh$ ABSA Asia Limited 南非联合亚洲有限公司
?ufX3yia absolute change 绝对数值变更
!Lu noC>B absolute expenditure 实际开支
ef Moi 'v absolute guideline figure 绝对准则数字
HGwSsoS absolute interest 绝对权益
KBe\)Vs absolute order of discharge 绝对破产解除令
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pu{o absolute profit margin 绝对利润幅度
KE~l#=S absolute value 实值；绝对值
y[C++Q absolutely vested interest 绝对既得权益
A"V($:>U absorbed cost 已吸收成本；已分摊成本
/O^aFIxk absorption 吸收；分摊；合并
2`[iTBZ=^ absorption rate 吸收率；摊配率；分摊率
1 iiQW ACB Finance Limited 亚洲商业财务有限公司
\[> Ob acceptable form of reciprocity 合理的互惠条件
Un~8N acceptable rate 适当利率；适当汇率
$ #*";b)QY acceptance agreement 承兑协议
j_ \?ampF acceptance for honour 参加承兑
MR?5p8S#g acceptor 承兑人；接受人；受票人
5Al1u|;HB acceptor for honour 参加承兑人
N4xC Zb accident insurance 意外保险
v7h!'U[/ Accident Insurance Association of Hong Kong 香港意外保险公会
=hP7 Hea(N accident insurance scheme 意外保险计划
{\-9^RL accident year basis 意外年度基准
0E< xzYo accommodation 通融；贷款
M zRliH8e accommodation bill 通融票据；空头票据
a7? )x])e accommodation party 汇票代发人
x @a3ST KT account balance 帐户余额；帐户结余
]SO-NR account book 帐簿
MyJ\/` 8 account collected in advance 预收款项
+D@+j account current book 往来帐簿
S.I3m- account of after-acquired property 事后取得的财产报告
n&n WY+GEo account of defaulter 拖欠帐目
BQ;F`!Hx? account payable 应付帐款
>, 9R :X( account payee only [A/C payee only] 只可转帐；存入收款人帐户
j@Ta\a-,x account receivable 应收帐款
V q IzDs account receivable report 应收帐款报表
}x9D;%)/ account statement 结单；帐单；会计财务报表
^5GyW`a}
account title 帐户名称；会计科目
)Z=S'm
k4_ accountant's report 会计师报告
XHh!Q0v; Accountant's Report Rules 会计师报告规则
1^HmM" DD accounting and auditing procedure 会计与审计程序；会计与核数程序
u alpm#GU Accounting Arrangements 《会计安排》
Qms ,kX accounting basis 会计基础
QMz6syn4u accounting by Official Receiver 破产管理署署长呈交的帐目
vg"$&YX9" Accounting Circular 《会计通告》
Z w`9B accounting class 会计类别
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/2l accounting date 记帐日期；会计结算日期
MmbS ["A accounting for money 款项核算
Y6Mp[= Accounting Officer 会计主任
C9 FzTg/c accounting period 会计报告期；会计期
vT&)
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4%GwCEnS accounting practice 会计惯例
2LTMt? accounting principle 会计准则
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p$? accounting record 会计记录
YaT 6vSz accounting report 会计报告
:f/T $fa* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|c)hyw?[Y Accounting Society of China 中国会计学会
:,@\q0j"= accounting statement 会计报表
TOx >Z accounting system 会计制度；会计系统
0# d:<+ 4D accounting transaction 会计事项；帐务交易
6 6%_p]U accounting treatment 会计处理
wyi%!H accounting year 会计年度
6SqS\ 8 accretion 增值；添加
LK}*k/eG accrual 应计项目；应累算数目
&*nq.l76X` accrual basis 应计制；权责发生制
+@"Ls P accrual basis accounting 应计制会计；权责发生制会计
e*!0|#- accrue 应累算；应计
0^m`jD accrued benefit 应累算利益
H5)8TR3La accrued charges 应计费用
(oxMBd+n1 accrued cumulative preference share dividend 应累算的累积优先股股息
0zHMtC1 , accrued expenses 应累算费用
|lG7/\A accrued interest payable 应付利息；应计未付利息
J/(^Z?/~P! accrued interest receivable 应收利息；应计未收利息
w~%Rxdh?8W accrued right 累算权益
n([ 9U0!gu accruing profit 应累算的利润
)s~szmJoVD accumulated fiscal reserve 累积财政储备
/n3 Qcht accumulated profit 累积利润；滚存溢利
u= =`]\_@ accumulated reserve 累积储备
}I 3m 8A accumulation of surplus income 累积收益盈余
; "K"S[ acquired assets 既得资产
sq45fRAi acquisition 收购；购置；取得
!K %8tr4 acquisition cost 购置成本
S11ME acquisition expenses 购置费用
v[+ ] acquisition of 100% interest 收购全部股权
i!i= 6m.q7 acquisition of control 取得控制权
k
E},>+W+ acquisition of fixed assets 购置固定资产
gtwUY$ acquisition of shell “买壳”
5I6u 2k3 acquisition price 收购价
qG XY act of God 天灾
crbph.0 acting partner 执事合伙人
Q nTKo&|9 active market 买卖活跃的市场；交投畅旺的市场；旺市
v 1VH&~e active partner 积极参与的合伙人
M->BV9 active trading 交投活跃
8n"L4jb(: actual circulation 实际流通
bn#'o(Lp actual cost 实际成本
xiy=D5N.= actual expenditure 实际开支；实际支出
F^Y%Q(Dd7w actual income 实际入息；实际收入；实际收益
w\zNn4B})A actual market 现货市场
V]5MIiNl actual price 现货价；实际价格
EGysA{o"X actual profit 实际利润
xS+!/pBf"Y actual quotation 实盘；实际价位；实际报价
WI6h
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BS|$-i 5L actuals 实货
%}}?Y`/W ) actuarial investigation 精算调查
)&s9QBo {b actuarial principle 精算原则
\&MJ(F>vJ actuarial report 精算师报告
?ocBRla Actuarial Society of Hong Kong 香港精算学会
]R*h3U@5#K actuarial valuation 精算师估值
2Bz\Tsp actuary 精算师
O)8$aAJ)V ad referendum agreement 暂定协议；有待覆核的协定
\ OW.?1d ad valorem duty 从价税；按值征税
j@s* hZ^J+ ad valorem duty system 从价税制
8.zYa(< 2 ad valorem fee 从价费
mfx-Ja_a ad valorem tariff 从价关税
| r,{# EE additional allowance 额外免税额
Sfa;;7W@R additional amount for unexpired risk 未过期风险的额外款额
BIXbdo5F additional assessable profit 补加应评税利润
.G-L/*&% additional assessment 补加评税
bk|?>yd additional commitment 额外承担
sH.,O9'r additional commitment vote 额外承担拨款
L _Xbca= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Yq>K1E| additional dependent parent allowance 供养父母额外免税额
6&;h+;h additional provision 额外拨款
( _3QZ additional stamp duty 附加印花税
8/<+p? 3p> additional tax 补加税罚款；补加税款
KU^|T2s% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&,tj.?NCn adjudged bankrupt 被裁定破产
~5o2jTNy`p adjudicated bankrupt 裁定破产人
*M-'R*Np adjudication fee 裁定费；评定印花税额手续费；评估契据费
&fW'_, - adjudication of bankruptcy 裁定破产；宣告破产
3vHkhhYQ adjudication of insolvency 裁定无力偿还债务
M=54x Th0Y adjusted actual 经调整的实数；调整后的实数
nyL$z-I) adjusted current assets 经调整的流动资产；调整后的流动资产
N$.=1Q$F6 adjusted figure 经调整的数字；调整后的数额
_H"_&m$aDm adjusted liabilities 经调整的负债；调整后的负债
! n<SpW; adjusted loss 经调整的亏损；调整后的亏损
+xS<^;
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
~NTKWRaR adjusted profit 经调整的利润；调整后的利润
Zg9VkL6Z6 adjusted surplus 经调整的盈余额；调整后的盈余额
CT/>x3o adjusted value 经调整的价值；调整后的价值
f Rjp(m adjustment 调整；修订；理算〔保险〕
AO,^v+ $ adjustment centre 调剂中心
v ty:@?3\ adjustment lag 调整过程的时间差距；调整时差
.cz7jD
adjustment mechanism 调整机制
wUfm)Q# adjustment of loss 亏损调整
B9wQ;[gQB adjustment process 调整过程；调整程序
@D$ogU,# adjustment range 调整幅度
?_d3|]N administered exchange rate 受管制汇率
hd W7Qck " Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6a704l%#hb administration expenses 行政费用
:Bi 4z( administration fee 手续费；行政费
tB`IBuy9!" administration in bankruptcy 破产管理
i_:#][nWX administration order 遗产管理令
{ ^?:- #~h administrator 管理人；遗产管理人
gnadx52FP administrator of the estate 遗产管理人
j8+>E ?nm admission of debt 债项承认书
KMx
'( admission of proof 接纳债权证明
hh[x(O)TC~ advance 放贷款项；垫付款项；预支款项；预付款项
7NkMr8[}F advance account 暂支帐目；预付款帐户
LbuhKL}VN advance compensation 预付补偿金
KB { IWu advance from shareholder 股东垫款
Wf~PP; advance pending reimbursement 预支以待日后付还
VAp 1{ advanced economy 先进经济体系
j_ .tg 7X advancement 预付；预付财产
R5xV_; wD advances warrant 垫款令
M eYu advancing 贷出
%I;uqf adverse balance 逆差
?:6w6GwAA adverse exchange 逆汇
Bkg./iP5x advertisement addressed to shareholders 在报章刊登的致股东通告
-b)3+#f advice for collection 托收通知书
+R_s(2vz advice of drawing 提款通知书；汇票通知书
_zkTx7H advice of payment 付款通知
*xN?5u % Advisory Committee [Securities and Futures Commission]
+F~B"a 谘询委员会〔证券及期货事务监察委员会〕
:kC*<f\ Advisory Committee on Diversification 经济多元化谘询委员会
!+DhH2;)F affidavit 誓章；遗产申报誓章
o(C;;C(*{ affidavit of no receipt 述明无收款的誓章
jW{bP_," affiliate 联号；联营公司；附属公司
X ePGOw))O affiliated company 附属公司；联号；联营公司
eH~T PH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rP#&WSLVj affordability 负担能力
hcz!f African Development Bank [AfDB] 非洲开发银行
`O!yt after-acquired property 事后取得的财产
bAld'z# after-hours dealing 市后交易
mnx`e>0 after-tax profit 税后盈利；税后利润；税后溢利
;M"[dy`dY agency agreement 代理协议
rH '| $~a agency expenses 代理机构的开支
B>[myx agency fee 代理费
jhkX U+4 Agency Law 《代理法》
tF\_AvL_8 agent 代理人；承销人
A Nfy+ @ agent of company 公司代理人
iu$Y0.H@ agent's fee 代理人费；经纪费
_YN
C}PUU aggregate 总计；总数；总体数字
g9Ty%|Q7( aggregate amount 总款额；总额
c< sq0('` aggregate assets and liabilities 总体资产与负债
8T8]g M aggregate at constant price 按固定价格计算的总体数字
PAH#yM2Ic aggregate demand 总需求
yyGn < aggregate gross position 总持仓量
Gz4LjMQ
& aggregate limit 总限额
7eW6$$ju,N aggregate of salaries tax 合计薪俸税
C}ASVywc,1 aggregate performance 总体表现；总体业绩
Qjd]BX; aggregate supply 总体供应
Zy|u5J aggregate surplus 总盈余
|pBvy1e4) aggregate total 整体总额
t^2$ ent aggregate value 总值；合计价值
>Bu _NoM aggregated basis 合计基准
wxN&k$`a aggregated net chargeable income 合计应课税入息实额
S4r m K& aggregation 合并计算；合计；总和
DQ&\k'"\ aggregation of incomes of husband and wife 夫妇入息合并计算
Oc-ia)v1G aggregation of property 财产的总和
T-]UAN"O agio 差价；贴水
ZZYtaVF: 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》
WXG0Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
s#(7D3Pr# 《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》
L* ScSxw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p.H`lbVY 《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》
IJC]Al,df Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
etQS&YzC 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bP,K a agreement for a settlement 授产协议
>qUD_U3A agreement for assignment 转让协议
1tTY )Evf agreement for sale 售卖协议；买卖协议
kh8 M= agreement for sale and purchase 买卖协议
ff=RKKnN agreement for the payment of interest 支付利息协议
k5 *Z@a agreement for the repayment of money 还款协议
A|GsbRuy agreement of reinsurance 再保险协议
,c
0]r;u! Agricultural Bank of China 中国农业银行
5bd4]1 gj air passenger departure tax 飞机乘客离境税
VV sE]7P ] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Lhrlz,1 airport tax 机场税
t ^}"8 alcohol duty 酒精税
y|NY,{ :] alienation 让与；让渡；转让
W@i|=xS? alimony 生活费；赡养费
Qz"//=hC|H All Ordinaries Index [AOI] 所有普通股指数
0#ON}l)> all risks 全险；综合险
J(A+mYr{: All Sales Record for Stock Market 《股票市场成交报告》
KFy|,@NI Allied Capital Resources Limited 新联财务有限公司
PZ#aq~>w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>U?#'e{qW allocation letter 拨款信件
!)}D_9{ allocation of fund 分配款项；预留款项
1:_}`x=hM allocation of profit 利润分配；溢利分配
D
|fo:Xp, allocation warrant 拨款令
Vt-V'`Y allotment 分配；配股
j,Qb'|f5 allotment notice 股份配售通知；配股通知
s>[Oe|` allotment of shares 股份分配
:a:m>S<~ allowable 可获宽免；免税的
+n)bWB% allowable business loss 可扣除的营业亏损
*}_i[6_\E allowable expenses 可扣税的支出
WI.+9$1:P allowance 免税额；津贴；备抵；准备金
%IDl+_j allowance for debts 债项的免税额
(`u+(M!^ allowance for depreciation by wear and tear 耗损折旧免税额
.4[M-@4+] allowance for funeral expenses 殡殓费的免税额
ylDfr){ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@}u o:b:Q allowance for repairs and outgoings 修葺及支出方面的免税额
44KWS~ allowance to debtor 给债务人的津贴
j&b<YPZ alteration of capital 资本更改
_Y$v=!fY& alternate trustee 候补受托人
<p +7,aE_ amalgamation 合并
RWoVN$i> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R/ x-$VJ ambit of charges 征税范围；收费范围
i8D YC=r amended valuation 经修订的估值
uax kGEXr American Commodities Exchange 美国商品交易所
j 20m Z American Express Bank Limited 美国运通银行
) q/brCq American Stock Exchange 美国证券交易所
xK4E+^ b amortization 摊销
|CK/-UG} amount due from banks 存放银行同业的款项
k^K%."INn amount due from banks abroad 存放海外银行同业的款项
uKB V`I amount due from holding companies 控股公司欠款
: qV|rih_Q amount due from local banks 存放本港银行同业的款项
>S S^qjh/ amount due to banks 银行同业的存款
7|Iq4@IT amount due to banks abroad 海外银行同业的存款
E.-2 /'i amount due to holding companies 控股公司存款
)}vUYTU1 amount due to local banks 本港银行同业的存款
tf1Y5P$ amount due to outport banks 外埠银行同业的存款
Mko,((>I1 amount for note issue 发行纸币的款额
}uO2 x@ amount of bond 担保契据的款额
4{b/Nv :b amount of consideration 代价款额
v+dT7* ^@ amount of contribution 供款数额
ha9 d z amount of indebtedness 负债款额
(C%qA<6 amount of principal of the loan 贷款本金额
t+j dV amount of rates chargeable 应征差饷数额
3M'Y'Szm amount of share capital 股本额
ej&o,gX amount of sums assured 承保款额
o =F!&]+ amount of variation 变动幅度
<l>L8{-3 amount of vote 拨款数额
E/D@;Ym18 amount payable 应付款额
3 wfJ!z-E8 amount receivable 应收款额
U.<a d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c:s[vghH^# analysis 分析
6 \ %#=GG ancillary risk 附属风险
ZW
5FL-I annual account 周年帐目；周年帐目报表；年度决算；年结
nE : Wl annual accounting date 年结日期
=,08D^ xY annual allowance 每年免税额；年积金；年度津贴；年津
Tc|+:Us y annual balance 年度余额
%;J$ h^ annual disposable income 每年可动用收入
N ]GF>kf: annual estimates 周年预算
cCIs~*D annual fee 年费
+!G)N~ o annual general meeting 周年大会
MW=rX>tE annual growth rate 年增率；每年增长率
J`wx72/-ZW annual long-term supplement 长期个案每年补助金
U;gy4rj annual pensionable emolument 可供计算退休金的年薪
k_Lv\'Ok annual report 年报
HD z"i Annual Report on the Consumer Price Index 《消费物价指数年报》
9'KOc5@l^ annual return 周年报表；周年申报表；每年报税表格
=S\pI Annual Return Rules 《周年报表规则》
lg
1r ] annual review of consumer prices 每年消费物价回顾
u:,B&}j annual roll-forward basis 逐年延展方式
: %U
lNk annual salary 年薪
w2K>k/v{- annual statement 年度报表；年度决算表
ytV4q U82G 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
Ev48 |X6 annuitant 年金受益人
+L o,* annuity 年金
uiWo<}t}{ annuity contract 年金合约
I#W J";kqB annuity on human life 人寿年金
VY0-18 o antecedent debt 先前的债项
-or)NE
ante-dated cheque 倒填日期支票
'47E8PIJ| anticipated expenditure 预期开支
ff aMF~+ anticipated net profit 预期纯利
j 'UW gwB anticipated revenue 预期收入
uFOYyrESc anti-inflation measure 反通货膨胀措施
={{q_G\WD anti-inflationary stance 反通货膨胀立场
4=|oOIhgb apparent deficit 表面赤字
yW i?2
apparent financial solvency 表面偿债能力
$t K/3 apparent partner 表面合伙人
W@~a#~1O application for personal assessment 个人入息课税申请书
\JNWL yw application of fund 资金应用
K{ FBrh application to release as liquidator and to destruct the books of accounts and documents
VxU{ZD~<Z" 申请免除清盘人职务及毁灭帐簿与文件
'9AYE"7Ydk appointed actuary 委任精算师
+.X3&|@k appointed auditor 委任核数师；委任审计师
p,\(j appointed trustee 委任的受托人
!ed0 appointer 委任人
<_ 4'So> apportioned pro rata 按比例分摊
_ n4 C~ apportionment 分配；分摊
jfZ) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4>]B8ZxH apportionment formula 分摊方程式
Qaiqx "x3 apportionment of estate duty 遗产税的分摊
=DI/|^j{ ; appraisal 估价；评估
;]2d %Qt appreciable growth 可观增长
Nh6!h% appreciable impact 显着影响
a3:1`c/~\ appreciable increase 可观增长
D5!I{hp" appreciation 增值；升值
|(9l_e| appreciation against other currencies 相对其他货币升值
J z-RMX= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5"Y:^_8 appreciation tax 增值税
hP
jL appropriation 拨款；拨用；拨付
~e+ pa |lO appropriation account 拨款帐目
EsLtC5] Appropriation Bill 拨款法案
VJtRL') appropriation-in-aid system 补助拨款办法
<"LA70Hkk approved assets 核准资产
B>
zQ[e@t approved basket stock 认可一篮子证券
kO,vH g$ approved budget 核准预算
<ol? 9tm approved charitable donation 认可慈善捐款
+^%0/0e approved charitable institution 认可慈善机构
@$?*UI6y approved currency 核准货币；认可货币
F4g3l approved estimates 核准预算
~J OC8dO approved estimates of expenditure 核准开支预算
8`q"] BQN approved overseas insurer 核准海外保险人
'^.3}N{Fo approved overseas trust company 核准海外信托公司
oCB#i~|> a approved pooled investment fund 核准汇集投资基金
w5a;t s_x approved provident fund scheme 认可公积金计划
<@qJ sRbhK approved provision 核准拨款
h9 + 7 6 approved redeemable share 核准可赎回股份
<{. pY rn approved regional stock 认可地区性证券
H`T}k+e2-N approved retirement scheme 认可退休金计划
JiiYl&# approved subordinated loan 核准附属贷款
qn `
\g arbitrage 套戥；套汇；套利
TZ PUVOtL_ arbitrageur 套戥者；套汇者
WhDNt+uk) arbitrary amount 临时款项
u Hyc7^X> arrangement 措施；安排；协定
6H|&HV( !R arrears 欠款
OC `Mzf%. arrears of pay 欠付薪酬
{z8wFL \ arrears of revenue 逾期未收税款；逾期未收的帐项
N gOc2I articles of association 组织章程；组织细则；组织章程细则
V c
"+|^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
- 4S4I ascertainment of profit 确定利润
>7QC>ws% "Asia Clear" “亚洲结算系统”
gq)uv`3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[uu<aRAg3O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
zB+zw\ncN Asian Development Fund [ADF] 亚洲发展基金
@G=_nZxv Asian dollar bond 亚洲美元债券
l/bZE.GJ Asian dollar market 亚洲美元市场
K )9f\1\ Asian dollar rate 亚洲美元利率
V_T~5%9Fy Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;7g~4Uv4} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<J!?eH9 f asked price 沽盘；喊价；索价；卖方报价
r6}-EYq= assessable income 应评税入息
.vpx@_;]9 assessable loss 应评税亏损
{uiL91j . assessable profit 应评税利润
?;p45y~n% assessable value 应评税值
s%)>O{{) assessed profit 估定利润
4 zf( assessed value 经评估价值
n si&r assessment 评税；评定；估价；评税单
X1%_a.=VF assessment number 评税编号；估价编号
eo4v[V& assessment of additional tax 补加税评税
R 9%"Kxm assessment of performance 业绩评估；实绩评价
HO39>:c Assessor 评税主任
$eh>.c'&] asset price bubbles 资产价格泡沫
ks<+gL{K|i asset-backed securities 具资产保证的证券
?/Z5%?6 assets accretion 资产增值
dxF)) Z assets and liabilities 资产与负债
ImI, q:[67 assets betterment statement 资产递增表；资产改进表
i7xBi:Si assets lending 实物放款；有抵押贷款
B et?]4\_ assets of the company passing on the death 死者去世时转移的公司资产
lmB+S assets pledged as security for liabilities 用作负债抵押的资产
2sT\+C&H assets portfolio 资产投资组合
@5TJ]= assets price 资产价格
2Xp?O+b#"O assets quality 资产质素
A )D1
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Us8nOr>5 assets refinancing arrangement 资产再集资安排
]Hrw$\Ky assets securitization 资产证券化
+v|]RgyW) assets situated outside Hong Kong 在香港以外地方的资产
,a}
vx"~ assets stripping 削减资产；拆卖资产
f15n ~d assets value 资产值
'V:ah3 8 assignee 承让人
/??nO Vvt assignment 转让；转让书；转让契
+rOd0? assignment of interest 权益转让
6ieP` bct assignment of letters patent and trade mark 专利证书及商标转让
76EMS?e assignment of property 物业转让；物业转让书
>3y:cPTM5 assignment right 转让权
GP=&S|hi assignor 转让人
b$eZ>X associate 有联系的人；有关连人士；相联者；合伙人；联系人
IVSd,AR7yY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-<aN$O associate member 附属会员
~.8p8\H associated body corporate 相联法人团体
1Ozy;;\-9 associated company 相联公司；联属公司
+ Scw;gO associated corporation 相联法团
R(DlJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R}\n @ X* 公认会计师公会〔英国〕
A$ o ?_ Association of Futures Exchange Brokers 香港期货经纪协会
& 13#/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,c[f/sT\ association of underwriters 承保人组织
^es/xt assumption of control 接管
9Zpd=m8dU assurance 担保；保险；转易；转易书
F]^ZdJ2 assurance of interest 权益的转易
#
,27,# at 19XX price 按一九ＸＸ年价格计算
( T2 \ at a discount 按赔价计算；按贴水价格计算；打折扣
Y+_t50 S at a premium 按溢价计算；按升水价格计算
W=
$, \D+ at call 通知付款；按通知
|1^
!r Hg at constant market price 按固定市价计算
kY`L[1G$ at constant price 按固定价格计算
_0qp!-l} at cost 按成本计算
#N `Z)}Jm at current market price 按当时市价计算；按现时市价计算
@ (LEuYq} at current price 按当时价格计算；按现时价格计算
8hm|9 at factor cost 按要素成本计算；按生产要素成本计算
CqbPUcK at money-of-the-day price 按付款当日价格计算
OqA#4h4^ at or better 按指定或较佳价位〔买卖指令〕
OG}m+K&< at par 按面值计算；平价
:<>=,`vQD at sight 见票即付
~> |o3&G{ at the close 按收市盘
TTzvH;S at the opening 按开市盘
O{nM
yB attestation 见证；见证条款
[f\TnXq24 at-the-money option 平价期权
=9 #cf-? attorney 受权人；受托代表人
R(N5K4J attornment 新拥有人承认书
:sXn*k4v attributable profit 可归属利润
W\J wEb9Y attributable share value 可归属股份价值
/|2 hW`G Auckland Stock Exchange 奥克兰证券交易所
cSs??i
D"q auction 拍卖
cAc>p-y% auctioneer 拍卖商
<46fk* audit 审计；核数
V<G=pP C'H Audit Commission 审计署
$& [}+?? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,xsFBNCC 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〕
)%]`uj>*[ audit review 帐目审查
w#\*{EN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uj9IK audited account 审计帐目；经审计的帐目
u}I\!-EX!v audited annual account 经审计的周年帐目
5t ~p99#? audited balance sheet 经审计的资产负债表
'J"m`a8no auditor 核数师；核数主任；审计师
7>>6c7e auditor's certificate 核数师证明书；审计师证明书
D\i8WU auditor's report 核数师报告；审计师报告
~V<imF Aussie bond 澳元债券
Id; YIycXe austerity budget 紧缩预算
l|p
\8= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[agp06 $D? Australia All Ordinaries Index 澳洲所有普通股票指数
Q7@.WG5 Australian Dollar [AUD] 澳元
o$+"{3svw? Australian Options Market 澳大利亚期权市场
x*2' I Australian Securities Commission 澳洲证券事务监察委员会
!/Wp0E'A Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yUzpl[*e^o Australian Stock Exchange 澳大利亚证券交易所
1lLL9l{UVw Austrian Schilling [ATS] 奥地利先令
04 13K_ authentication 认证；鉴证
MC&sM-/ authority to purchase 委托购买证；委购书
O+Q t8, authorization 认可；核准；授权；授权书
tW |K\NL authorization by direction 指示授权
}hd:avze authorization by instruction 指令授权
p ?,: authorization by warrant 令状授权
W_ hckq. authorization of unit trust 单位信托的认可
# ^~[\8v> authorized agent 指定代理人
N++jI ( authorized capital 法定资本
P(#by{s authorized clerk 出市员
Ot #O];3 authorized dealer 认可交易商
cy-Bhk0H authorized financial institution 认可财务机构
{@8TGHKv authorized fund 认可基金
'8b/TL authorized fund house 获授权的基金公司；认可基金公司
$Q cr authorized institution 认可机构
B1!b@0^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0kdPr:B Q0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}^ n p authorized insurer 获授权保险人；获认可承保人
UBy<
vwnU authorized investment 特准投资项目
PtT=HvP!k authorized person 获授权人
W{!GL authorized representative 获授权代表
sHSD`mYq authorized share capital 法定股本
8DsXw@o automated quotation system 自动报价系统
1IRlFC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U ,w J 8 自动交易系统〔香港期货交易所有限公司〕
ufekhj automatic adjustment mechanism 自动调整机制
|nFg"W automatic adjustment system 自动调整系统
xF4> G0 Automatic Clearing House 自动票据交换所
H=j&uv8 automatic exchange rates accumulation system 自动化汇率累集系统
toCxY+"nbU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NY`$D}Bi automatic teller machine [ATM] 自动柜员机
&eHhj9 autopay 自动转帐
{:;59 9l available assets 可用资产
"=S< xT+ available fiscal reserve 现存财政储备
B8'e,9 available profit 可用利润
C \B&'+uR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:DlgNR`bq average 平均；平均数；海损
8>
-3G average basic salary 平均基本薪金
1dy>a=W average consumer expenditure 平均消费开支；一般消费开支
{T0f]]}Q average cost 平均成本
z"@yE*6 average cost of land production 增辟土地平均成本
IP ]" D" average daily turnover 平均每日成交额
[8o!X) average daily wage rate 平均每日工资率
^gK8
u]> average expenditure pattern 平均开支模式
nf7l}^/UE average growth rate 平均增长率
LXIQpD ,M average net fixed assets 固定资产平均净值
%ifq4'?Z average of relatives 相对价格平均数
'<A:`V9M}v average price 平均价格
I}#_Jt3R average propensity to consume 平均消费倾向；一般消费倾向
5gPcsn"D average propensity to save 平均储蓄倾向；一般储蓄倾向
fJb<<6C average rate 平均率
j}2,|9ne average revenue 平均收入；平均收益
$:#{Y;d average stock 平均库存；平均存货
8%dE$smH average yearly rent 平均年租
){PL6|5x avoidance of double taxation 避免双重课税
BixKK$Lo avoidance of tax 避税
