A:
'" 4;;( A share Ａ股；甲类股份
d iWi0@ abatement of tax 减税；减扣免税额
vbh 5 ABN AMRO Bank N.V. 荷兰银行
GY t|[GC above-the-line expenditure 线上项目支出；经常预算支出
I~ 1Rt+: above-the-line receipt 线上项目收入；经常预算收入
2C
Fgit ABSA Asia Limited 南非联合亚洲有限公司
<y= +Gh absolute change 绝对数值变更
. 3'U(U absolute expenditure 实际开支
X \BxRgl}, absolute guideline figure 绝对准则数字
*!.anbo@?z absolute interest 绝对权益
1EMud,,: absolute order of discharge 绝对破产解除令
R=J5L36F absolute profit margin 绝对利润幅度
:+_ absolute value 实值；绝对值
der\"?_. absolutely vested interest 绝对既得权益
`F$lO2 #k absorbed cost 已吸收成本；已分摊成本
4 ; 2 absorption 吸收；分摊；合并
"-Yj ~ absorption rate 吸收率；摊配率；分摊率
G3o `\4p ACB Finance Limited 亚洲商业财务有限公司
hb<cyn Y acceptable form of reciprocity 合理的互惠条件
5uX-onP\[ acceptable rate 适当利率；适当汇率
E*x ct-m# acceptance agreement 承兑协议
w|1O-k` acceptance for honour 参加承兑
{G+iobQdd acceptor 承兑人；接受人；受票人
\4KV9wm acceptor for honour 参加承兑人
TT oW>RP# accident insurance 意外保险
KPAvN M Accident Insurance Association of Hong Kong 香港意外保险公会
<Gn a}ALkg accident insurance scheme 意外保险计划
4" p U\g accident year basis 意外年度基准
N /zP!%L accommodation 通融；贷款
6HZVBZhM accommodation bill 通融票据；空头票据
zHKx,]9b accommodation party 汇票代发人
"QvTn= account balance 帐户余额；帐户结余
^ X-6j[". account book 帐簿
-wr_x<7 account collected in advance 预收款项
&3OV |ly] account current book 往来帐簿
w6h*dh$w account of after-acquired property 事后取得的财产报告
$)eS Gslz account of defaulter 拖欠帐目
J |w%n5Y account payable 应付帐款
\YSprXe account payee only [A/C payee only] 只可转帐；存入收款人帐户
&`,Y/Cbw account receivable 应收帐款
Tol"D2cyf account receivable report 应收帐款报表
x !6< 7s account statement 结单；帐单；会计财务报表
N@Q_5t0bk account title 帐户名称；会计科目
!X9^ L^v} accountant's report 会计师报告
~ e&O?X Accountant's Report Rules 会计师报告规则
lL&U
ioo}D accounting and auditing procedure 会计与审计程序；会计与核数程序
4Y{;%;-i Accounting Arrangements 《会计安排》
l.P;85/+ accounting basis 会计基础
LJ K0WWch accounting by Official Receiver 破产管理署署长呈交的帐目
f40OVT@g Accounting Circular 《会计通告》
w"37sv accounting class 会计类别
Q/q>mN"#1 accounting date 记帐日期；会计结算日期
J0imWluhQ accounting for money 款项核算
H:P7G_!\ Accounting Officer 会计主任
Dr76+9'i accounting period 会计报告期；会计期
PuhvJHT accounting policy 会计政策；会计方针
!b=W> 5h accounting practice 会计惯例
S 503b*pM accounting principle 会计准则
8rjD1< accounting record 会计记录
sm;kg= accounting report 会计报告
n wMq~I*1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F+ 7*SImv6 Accounting Society of China 中国会计学会
"%b Gw v accounting statement 会计报表
:>/6:c?atG accounting system 会计制度；会计系统
:[CEHRc7x accounting transaction 会计事项；帐务交易
G8 q<) accounting treatment 会计处理
/::Y &&$f accounting year 会计年度
$}'(%\7" accretion 增值；添加
MMUlA $*t accrual 应计项目；应累算数目
Rt:^'Qi$! accrual basis 应计制；权责发生制
J7qTE8 W= accrual basis accounting 应计制会计；权责发生制会计
)\j
dF-s accrue 应累算；应计
&r,)4q+ accrued benefit 应累算利益
&YcOmI/MM
accrued charges 应计费用
C,A/29R,s accrued cumulative preference share dividend 应累算的累积优先股股息
3Fxr= accrued expenses 应累算费用
u:f.; ? accrued interest payable 应付利息；应计未付利息
;4(}e{ accrued interest receivable 应收利息；应计未收利息
jE wt1S V accrued right 累算权益
^ g|VZN accruing profit 应累算的利润
Nu OxEyC accumulated fiscal reserve 累积财政储备
B^]PKjLNZ accumulated profit 累积利润；滚存溢利
UG=]8YY!
accumulated reserve 累积储备
#0hq fs accumulation of surplus income 累积收益盈余
&r~s3S{pQ acquired assets 既得资产
=Xg/[J% acquisition 收购；购置；取得
VX82n,'=t acquisition cost 购置成本
Z1:%Aq xP acquisition expenses 购置费用
(L i0*wRb acquisition of 100% interest 收购全部股权
Yb4ku7} acquisition of control 取得控制权
|
oK 9o6m4 acquisition of fixed assets 购置固定资产
&oq 0XV.M^ acquisition of shell “买壳”
? dHl' acquisition price 收购价
K!.t}s.t act of God 天灾
-B9e&J
{K acting partner 执事合伙人
vV*J;%MO active market 买卖活跃的市场；交投畅旺的市场；旺市
(ie%zrh S active partner 积极参与的合伙人
$A-X3d;'\/ active trading 交投活跃
*U]&a^N actual circulation 实际流通
$+_1F` actual cost 实际成本
y(MB _B7j actual expenditure 实际开支；实际支出
CoNaGb actual income 实际入息；实际收入；实际收益
'vZIAnB8 actual market 现货市场
<+-n
lK4 actual price 现货价；实际价格
5h`L W A B actual profit 实际利润
-{k8^o7$ actual quotation 实盘；实际价位；实际报价
lZ .lf.{F actual year basis 按实际年度计算
kY'Wf`y( actuals 实货
VOZxLyj^9 actuarial investigation 精算调查
o p5 `#{ actuarial principle 精算原则
!C 05;x8{ actuarial report 精算师报告
9\< q =p~ Actuarial Society of Hong Kong 香港精算学会
o2U5irU actuarial valuation 精算师估值
yDKH;o actuary 精算师
WV.hQX9P ad referendum agreement 暂定协议；有待覆核的协定
b<~-s sL7a ad valorem duty 从价税；按值征税
U| x Hy+N ad valorem duty system 从价税制
jhQoBC>: ad valorem fee 从价费
MiIxj%,( ad valorem tariff 从价关税
"q+Z* additional allowance 额外免税额
qb fX(`nS additional amount for unexpired risk 未过期风险的额外款额
RuIBOo\XL7 additional assessable profit 补加应评税利润
uJ
-$i additional assessment 补加评税
*
7Ov.v % additional commitment 额外承担
W/xPVmnV additional commitment vote 额外承担拨款
a-Y6gh s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n}IGxum8` additional dependent parent allowance 供养父母额外免税额
P.@dB.Ny additional provision 额外拨款
4 n6AK`E additional stamp duty 附加印花税
(k #xF"yI additional tax 补加税罚款；补加税款
xS tsw5d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X"+p=PGZK adjudged bankrupt 被裁定破产
n19A>,m adjudicated bankrupt 裁定破产人
_7Y-gy#\a adjudication fee 裁定费；评定印花税额手续费；评估契据费
O5-GrR^yt adjudication of bankruptcy 裁定破产；宣告破产
W1X3ArP]m8 adjudication of insolvency 裁定无力偿还债务
_$c o Y adjusted actual 经调整的实数；调整后的实数
\WFcb\.. adjusted current assets 经调整的流动资产；调整后的流动资产
cMZy~> adjusted figure 经调整的数字；调整后的数额
j67ppt adjusted liabilities 经调整的负债；调整后的负债
SA }Dkt&, adjusted loss 经调整的亏损；调整后的亏损
SDO:Gma 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
G6zFQ\&f adjusted profit 经调整的利润；调整后的利润
tm.60udbo adjusted surplus 经调整的盈余额；调整后的盈余额
FsJk"$} adjusted value 经调整的价值；调整后的价值
j Db\4QyC adjustment 调整；修订；理算〔保险〕
(KyOo,a adjustment centre 调剂中心
n' V{ adjustment lag 调整过程的时间差距；调整时差
n({%|O<| adjustment mechanism 调整机制
6c-3+,Y"# adjustment of loss 亏损调整
D1Zy Js# adjustment process 调整过程；调整程序
~k"b"+2 adjustment range 调整幅度
l 1k&@1" administered exchange rate 受管制汇率
>dJuk6J&c& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]VKQm(,0 administration expenses 行政费用
"NLuAB. P administration fee 手续费；行政费
s=(q#Z administration in bankruptcy 破产管理
v:4j 3J$z administration order 遗产管理令
3{ ?X>6T administrator 管理人；遗产管理人
x;yvv3-$ administrator of the estate 遗产管理人
u'#/vT#l admission of debt 债项承认书
T.;{ f{ admission of proof 接纳债权证明
_-y 1>{]H advance 放贷款项；垫付款项；预支款项；预付款项
XN Uw advance account 暂支帐目；预付款帐户
-fFtHw:kHh advance compensation 预付补偿金
A_S7z*T advance from shareholder 股东垫款
_xCYh|DlQ| advance pending reimbursement 预支以待日后付还
{f-O~P<Z4 advanced economy 先进经济体系
N
Nk advancement 预付；预付财产
_LwF: 19Il advances warrant 垫款令
<A Hzs advancing 贷出
2 kVZlt'y adverse balance 逆差
Dch\k<Te adverse exchange 逆汇
H%Gz" advertisement addressed to shareholders 在报章刊登的致股东通告
.
KLEx]f. advice for collection 托收通知书
MF< ZB_@ advice of drawing 提款通知书；汇票通知书
p2 1 | advice of payment 付款通知
a`xAk ^w+ Advisory Committee [Securities and Futures Commission]
J";N^OR{A% 谘询委员会〔证券及期货事务监察委员会〕
a_P|KRl Advisory Committee on Diversification 经济多元化谘询委员会
C3W4:kbau affidavit 誓章；遗产申报誓章
(o B 4* affidavit of no receipt 述明无收款的誓章
I
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I$~q' affiliate 联号；联营公司；附属公司
I?PqWG!O affiliated company 附属公司；联号；联营公司
! Ea >tQ| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Jg=!GU/:: affordability 负担能力
o+ =wQ$"tP African Development Bank [AfDB] 非洲开发银行
_ *e_? ]G- after-acquired property 事后取得的财产
i#b /.oa after-hours dealing 市后交易
3,q?WH%_ after-tax profit 税后盈利；税后利润；税后溢利
1}la )lC agency agreement 代理协议
HBe*wk Pd agency expenses 代理机构的开支
H@@ 4n%MK agency fee 代理费
g=nb-A {# Agency Law 《代理法》
2k<#e 2 agent 代理人；承销人
o B5\^V$ agent of company 公司代理人
7s6+I_n agent's fee 代理人费；经纪费
Z}!'fX." aggregate 总计；总数；总体数字
@;OsHudd aggregate amount 总款额；总额
^7 +;XUyg aggregate assets and liabilities 总体资产与负债
FhY#3-jH aggregate at constant price 按固定价格计算的总体数字
}~zDcj_ aggregate demand 总需求
r cra f4% aggregate gross position 总持仓量
Vxap+<m aggregate limit 总限额
N8Rq7i3F?a aggregate of salaries tax 合计薪俸税
})^eaLBR4 aggregate performance 总体表现；总体业绩
! 1I# L!9 aggregate supply 总体供应
W;I{4ed6 aggregate surplus 总盈余
L>IP!.J]? aggregate total 整体总额
hT-^1 :N aggregate value 总值；合计价值
jw{N#QDh aggregated basis 合计基准
BkB _?^Nv8 aggregated net chargeable income 合计应课税入息实额
%"
bI2 aggregation 合并计算；合计；总和
h +B7BjA>G aggregation of incomes of husband and wife 夫妇入息合并计算
xwZ1Q,'C aggregation of property 财产的总和
!Q|a R agio 差价；贴水
7<]&pSt= 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》
`{{6vb^g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b>p_w%d[[J 《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》
>xo<i8<Miv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8[J%TWq%9 《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》
H( .9t uA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:1 qLRr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:'w xm3f agreement for a settlement 授产协议
QEqYqAGzu| agreement for assignment 转让协议
4_-& PZ,d agreement for sale 售卖协议；买卖协议
Sc{&h8KMTb agreement for sale and purchase 买卖协议
+I5\ `By= agreement for the payment of interest 支付利息协议
`&c[ s%0 agreement for the repayment of money 还款协议
v[uVAb fQ agreement of reinsurance 再保险协议
" J9 Agricultural Bank of China 中国农业银行
(v? @evQ air passenger departure tax 飞机乘客离境税
^}$t ( t Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s3A(`heoq airport tax 机场税
I>.pkf<V alcohol duty 酒精税
Ao ?b1VYy/ alienation 让与；让渡；转让
iSf%N >y'K alimony 生活费；赡养费
&cyB}Gv All Ordinaries Index [AOI] 所有普通股指数
bTeuOpp all risks 全险；综合险
0cB]:*W All Sales Record for Stock Market 《股票市场成交报告》
#0r^<Yn Allied Capital Resources Limited 新联财务有限公司
Q mSj6pB> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
! U@ETo allocation letter 拨款信件
:a&M]+! allocation of fund 分配款项；预留款项
e}2?)B`[ allocation of profit 利润分配；溢利分配
E!}'cxb^ allocation warrant 拨款令
+$ djX=3 allotment 分配；配股
\,NT5 > allotment notice 股份配售通知；配股通知
fIpS
P@$< allotment of shares 股份分配
(^ B1Kt!< allowable 可获宽免；免税的
ST u(I\9 allowable business loss 可扣除的营业亏损
66>X$nx(z allowable expenses 可扣税的支出
g5 *E\T%8 allowance 免税额；津贴；备抵；准备金
/x gC`]- allowance for debts 债项的免税额
O cF_x/# allowance for depreciation by wear and tear 耗损折旧免税额
0c"9C_7^g allowance for funeral expenses 殡殓费的免税额
2UYtEJ(?`{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`_LQs9J0J allowance for repairs and outgoings 修葺及支出方面的免税额
X n0HJ^"_ allowance to debtor 给债务人的津贴
]E"J^mflGK alteration of capital 资本更改
|+8rYIms` alternate trustee 候补受托人
V8F! o amalgamation 合并
Oq <3&* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!8| r$mN8 ambit of charges 征税范围；收费范围
bhRa?wuoY amended valuation 经修订的估值
:I?lT2+ea American Commodities Exchange 美国商品交易所
*j(fk[,i American Express Bank Limited 美国运通银行
,DHH5sDCn American Stock Exchange 美国证券交易所
(&*Bl\YoX amortization 摊销
;FwUUKj amount due from banks 存放银行同业的款项
CaCApL amount due from banks abroad 存放海外银行同业的款项
`Qb!W45 amount due from holding companies 控股公司欠款
)2E vZn amount due from local banks 存放本港银行同业的款项
;/Y#ph[ amount due to banks 银行同业的存款
kygj" @EX amount due to banks abroad 海外银行同业的存款
- TH(Z(pB amount due to holding companies 控股公司存款
B7C<;`5TiD amount due to local banks 本港银行同业的存款
0K"+u9D ^ amount due to outport banks 外埠银行同业的存款
i88 5T ' amount for note issue 发行纸币的款额
M1P;x._n amount of bond 担保契据的款额
c yd_xB5K amount of consideration 代价款额
nO`[C=| amount of contribution 供款数额
^WWr8- amount of indebtedness 负债款额
s +S6'g-- amount of principal of the loan 贷款本金额
>9nVR amount of rates chargeable 应征差饷数额
of7'? ]w amount of share capital 股本额
~g[D!HV|yu amount of sums assured 承保款额
|a[ "
^
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`TF3Ho\MC amount of vote 拨款数额
a>#$&&oQ0 amount payable 应付款额
aTHf+; amount receivable 应收款额
.yTo)t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3k6Dbz analysis 分析
ZiKO|U@/ ancillary risk 附属风险
L1lDDS# annual account 周年帐目；周年帐目报表；年度决算；年结
E}w5.1 annual accounting date 年结日期
;gHcDnH) annual allowance 每年免税额；年积金；年度津贴；年津
LmsPS.It annual balance 年度余额
Qj
[p/H$ annual disposable income 每年可动用收入
JUGq\b&m annual estimates 周年预算
v^/<2/E"?4 annual fee 年费
4Z{R36 { annual general meeting 周年大会
b't6ekkN annual growth rate 年增率；每年增长率
:L:] 3L annual long-term supplement 长期个案每年补助金
\A!I ln annual pensionable emolument 可供计算退休金的年薪
&> .QDO annual report 年报
:O,,fJ<x.O Annual Report on the Consumer Price Index 《消费物价指数年报》
uUBUUr annual return 周年报表；周年申报表；每年报税表格
S~z$ =IiB Annual Return Rules 《周年报表规则》
A0.xPru1p annual review of consumer prices 每年消费物价回顾
={h^X0<s9 annual roll-forward basis 逐年延展方式
CO
ZfR~} annual salary 年薪
? o]NV annual statement 年度报表；年度决算表
_^eA1}3 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
`K$;K8! 1 annuitant 年金受益人
OI/]Y7D[Oq annuity 年金
IO?a.L:6U annuity contract 年金合约
):+ ^893) annuity on human life 人寿年金
k|]l2zlT antecedent debt 先前的债项
"j&p 3 ante-dated cheque 倒填日期支票
YuoErP=P anticipated expenditure 预期开支
M?gZKdj anticipated net profit 预期纯利
Bd>ATc+580 anticipated revenue 预期收入
o=5hG9dj anti-inflation measure 反通货膨胀措施
RAEN
&M anti-inflationary stance 反通货膨胀立场
&QH mo* apparent deficit 表面赤字
{9@E[bWp# apparent financial solvency 表面偿债能力
DB jUHirK apparent partner 表面合伙人
Q[` 2? j? application for personal assessment 个人入息课税申请书
]=|iO~WN application of fund 资金应用
`N7e rM application to release as liquidator and to destruct the books of accounts and documents
X2~KNw 申请免除清盘人职务及毁灭帐簿与文件
REX/:sB < appointed actuary 委任精算师
z __#P Q,n appointed auditor 委任核数师；委任审计师
s!I d55R] appointed trustee 委任的受托人
3!?QQT,!) appointer 委任人
x )q$.u+ apportioned pro rata 按比例分摊
>9g^-~X;v apportionment 分配；分摊
E/% F0\B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z&qOu8Jh apportionment formula 分摊方程式
O9N%dir apportionment of estate duty 遗产税的分摊
S]&i<V1qX appraisal 估价；评估
f .h$jyp( appreciable growth 可观增长
nu|?F\o ! appreciable impact 显着影响
3Wf Z zb+ appreciable increase 可观增长
Y8mv[ +Z appreciation 增值；升值
u 7p:6W appreciation against other currencies 相对其他货币升值
2<2a3'pG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(Zy=e?E, appreciation tax 增值税
hL;??h,!_ appropriation 拨款；拨用；拨付
1mEW]z appropriation account 拨款帐目
i-k(/Y0 Appropriation Bill 拨款法案
7` XECIh appropriation-in-aid system 补助拨款办法
uxq#q1 approved assets 核准资产
M
8mNeh approved basket stock 认可一篮子证券
!Vf Vpi+- approved budget 核准预算
)pey7-P7g5 approved charitable donation 认可慈善捐款
`AdHyE approved charitable institution 认可慈善机构
ybB<AkYc approved currency 核准货币；认可货币
d?CU+=A&| approved estimates 核准预算
DEv,!8 approved estimates of expenditure 核准开支预算
_B ]Bd@<w approved overseas insurer 核准海外保险人
Xn<|6u approved overseas trust company 核准海外信托公司
D{t0OvQag approved pooled investment fund 核准汇集投资基金
b\t @vMJ approved provident fund scheme 认可公积金计划
.R^]< b:` approved provision 核准拨款
$ - Z/UHT approved redeemable share 核准可赎回股份
38J U-aq approved regional stock 认可地区性证券
n;d Wb$: approved retirement scheme 认可退休金计划
\>eFs} Y/ approved subordinated loan 核准附属贷款
D >wo>,G arbitrage 套戥；套汇；套利
Hc
q@7g arbitrageur 套戥者；套汇者
HOP sp arbitrary amount 临时款项
=4x -x nA arrangement 措施；安排；协定
LGCeYX ic arrears 欠款
%ZlnGr arrears of pay 欠付薪酬
y2C/DyuAY| arrears of revenue 逾期未收税款；逾期未收的帐项
\g@jc OKU articles of association 组织章程；组织细则；组织章程细则
L\<J|87p? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%cMayCaI!@ ascertainment of profit 确定利润
J= DD/Gp "Asia Clear" “亚洲结算系统”
^A;ec
h7I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y|.dM.9V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A<g5:\3 Asian Development Fund [ADF] 亚洲发展基金
JDMsco+j5 Asian dollar bond 亚洲美元债券
Od]wh Asian dollar market 亚洲美元市场
Xb*>7U/'T Asian dollar rate 亚洲美元利率
lU3Xd_v
O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%x$mAOUv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0I.! asked price 沽盘；喊价；索价；卖方报价
'V Y\ut assessable income 应评税入息
SR \$ fmo assessable loss 应评税亏损
F g^zz*e assessable profit 应评税利润
[
**F assessable value 应评税值
%{P. " ki assessed profit 估定利润
-| t|w:& assessed value 经评估价值
v- Uz,3 assessment 评税；评定；估价；评税单
bNz2Uo!0K assessment number 评税编号；估价编号
_ID =]NJ_ assessment of additional tax 补加税评税
/^Lo@672 assessment of performance 业绩评估；实绩评价
,PyPRPk Assessor 评税主任
rg+3pX \{ asset price bubbles 资产价格泡沫
M Xl! asset-backed securities 具资产保证的证券
\cq.M/p assets accretion 资产增值
q/YO5>s15 assets and liabilities 资产与负债
=0mGfT c assets betterment statement 资产递增表；资产改进表
o Bp.|8- assets lending 实物放款；有抵押贷款
5 s2/YG= assets of the company passing on the death 死者去世时转移的公司资产
i>rsq[l assets pledged as security for liabilities 用作负债抵押的资产
;
>>/}Jw\ assets portfolio 资产投资组合
P,Rqv)}X assets price 资产价格
mZ
t: assets quality 资产质素
C;!h4l7L assets realization 资产变现
P~*v}A assets refinancing arrangement 资产再集资安排
<Xj
,>2m; assets securitization 资产证券化
qS2]|7q?Tc assets situated outside Hong Kong 在香港以外地方的资产
xZ&S7G1 assets stripping 削减资产；拆卖资产
q T_E=)1 assets value 资产值
?B,B <@='% assignee 承让人
s}Sxl0 assignment 转让；转让书；转让契
x1*@PiO,. assignment of interest 权益转让
Z{.L_ ]$ I assignment of letters patent and trade mark 专利证书及商标转让
evGUSol?:n assignment of property 物业转让；物业转让书
?"q S%EH assignment right 转让权
_^0)T@ assignor 转让人
s=| &NlO$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
7wc{.~ + Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Bc y$"F|r associate member 附属会员
gIXc-=Ut associated body corporate 相联法人团体
A,#hYi=-, associated company 相联公司；联属公司
zn{[]J associated corporation 相联法团
Tn3f 5ka' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
} "ts 公认会计师公会〔英国〕
=!Y{Mz Association of Futures Exchange Brokers 香港期货经纪协会
/%GMbO_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OL"So
u4 association of underwriters 承保人组织
_.Bite^ assumption of control 接管
) N"gW* assurance 担保；保险；转易；转易书
MtO p][i assurance of interest 权益的转易
%4E7 Tu,1 at 19XX price 按一九ＸＸ年价格计算
Ycx$CU C at a discount 按赔价计算；按贴水价格计算；打折扣
0#KB.2AP at a premium 按溢价计算；按升水价格计算
*`V-zD at call 通知付款；按通知
pBu~($%d at constant market price 按固定市价计算
DV~1gr, \ at constant price 按固定价格计算
eDSBs3k7H at cost 按成本计算
\ow0Y > at current market price 按当时市价计算；按现时市价计算
#TSL gV'U at current price 按当时价格计算；按现时价格计算
W(tXq at factor cost 按要素成本计算；按生产要素成本计算
aw:0R=S,> at money-of-the-day price 按付款当日价格计算
{*C LWs4 at or better 按指定或较佳价位〔买卖指令〕
-0doL ^A at par 按面值计算；平价
.el_pg at sight 见票即付
Rx=pk at the close 按收市盘
FR@ dBcJUU at the opening 按开市盘
7u^6`P attestation 见证；见证条款
Gu _Rf&: at-the-money option 平价期权
uy;3s=03^ attorney 受权人；受托代表人
D r $N{d attornment 新拥有人承认书
5OUe |mS attributable profit 可归属利润
{\e wf_pFk attributable share value 可归属股份价值
g)i SC?H Auckland Stock Exchange 奥克兰证券交易所
!f\6=Z?>3 auction 拍卖
%rRpUrnm auctioneer 拍卖商
VU*{E audit 审计；核数
SVo`p; 2r Audit Commission 审计署
T't^pO-` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v +=_ 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〕
~dw l7Qc audit review 帐目审查
Q$9`QY*6"p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b\\?aR
| audited account 审计帐目；经审计的帐目
v u.f B4 audited annual account 经审计的周年帐目
KXFa<^\o audited balance sheet 经审计的资产负债表
!<2*B^
auditor 核数师；核数主任；审计师
':w6 {b auditor's certificate 核数师证明书；审计师证明书
2h6F j& auditor's report 核数师报告；审计师报告
hTn
}AsfLY Aussie bond 澳元债券
g `B?bBg austerity budget 紧缩预算
&,&oTd . Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a~~ "2LE` Australia All Ordinaries Index 澳洲所有普通股票指数
/aJl0GL4! Australian Dollar [AUD] 澳元
D-4 PEf Australian Options Market 澳大利亚期权市场
Dx[t?- Australian Securities Commission 澳洲证券事务监察委员会
{ersXQ: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e"|9%AW@< Australian Stock Exchange 澳大利亚证券交易所
J:mOg95< Austrian Schilling [ATS] 奥地利先令
%/MK $ authentication 认证；鉴证
3)g1e=\i$ authority to purchase 委托购买证；委购书
X 6<HNLgra authorization 认可；核准；授权；授权书
;o3
.<" authorization by direction 指示授权
?t} [Wi}7 authorization by instruction 指令授权
]yVB66l authorization by warrant 令状授权
XW Y0WDh: authorization of unit trust 单位信托的认可
m x,X!} authorized agent 指定代理人
.[Sv|;x"E authorized capital 法定资本
D\V}Eo';6 authorized clerk 出市员
Krq^|DY authorized dealer 认可交易商
.+B)@? authorized financial institution 认可财务机构
g%=\Wiit] authorized fund 认可基金
g}qK$>EPS authorized fund house 获授权的基金公司；认可基金公司
vFCp= 8h authorized institution 认可机构
oa1a5 + A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:WCUHQ+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+dh]k=6 authorized insurer 获授权保险人；获认可承保人
y_QxJ~6t authorized investment 特准投资项目
1= (i{D~ authorized person 获授权人
|$b 4 { authorized representative 获授权代表
I(
y
Wct authorized share capital 法定股本
l 1 wxs@]( automated quotation system 自动报价系统
L6A6|+H%E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sq)Nn&5A 自动交易系统〔香港期货交易所有限公司〕
s/To|9D automatic adjustment mechanism 自动调整机制
!P92e1 automatic adjustment system 自动调整系统
Cm ;N5i Automatic Clearing House 自动票据交换所
d) o<R;F automatic exchange rates accumulation system 自动化汇率累集系统
\K? ./* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d$2{_6 automatic teller machine [ATM] 自动柜员机
?n@PZL= ] autopay 自动转帐
(%fGS.TR available assets 可用资产
vP~F+z
@g available fiscal reserve 现存财政储备
nC&rQQFF available profit 可用利润
@xk M|N? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_mkI;<d]$T average 平均；平均数；海损
6 3u'-Z"4 average basic salary 平均基本薪金
)sS< %Xf average consumer expenditure 平均消费开支；一般消费开支
@e0 Q+ t average cost 平均成本
H*\ }W average cost of land production 增辟土地平均成本
iGU N$ average daily turnover 平均每日成交额
Io"=X! k average daily wage rate 平均每日工资率
UU
,)z average expenditure pattern 平均开支模式
Y+=@5+G average growth rate 平均增长率
(wY% $kW4 average net fixed assets 固定资产平均净值
gCm?nb) average of relatives 相对价格平均数
Xs`:XATb/ average price 平均价格
\qTn"1b Q average propensity to consume 平均消费倾向；一般消费倾向
YHRI U Y d average propensity to save 平均储蓄倾向；一般储蓄倾向
&'](T9kg= average rate 平均率
Nm081ic2< average revenue 平均收入；平均收益
gaCGU<L average stock 平均库存；平均存货
F #<P FT4i average yearly rent 平均年租
.$OInh avoidance of double taxation 避免双重课税
1)PR]s:-m@ avoidance of tax 避税
