A:
I
]m A share Ａ股；甲类股份
;ArwEzo( abatement of tax 减税；减扣免税额
!_Lmrs ABN AMRO Bank N.V. 荷兰银行
Sc<dxY@w7- above-the-line expenditure 线上项目支出；经常预算支出
v3-/ [-XB: above-the-line receipt 线上项目收入；经常预算收入
/$~1e7 W ABSA Asia Limited 南非联合亚洲有限公司
R N$vKJk absolute change 绝对数值变更
,B <\ a absolute expenditure 实际开支
f{sT*_at absolute guideline figure 绝对准则数字
@^,q/%; absolute interest 绝对权益
`^M]|7 absolute order of discharge 绝对破产解除令
8D*7{Q absolute profit margin 绝对利润幅度
c./\sN @ absolute value 实值；绝对值
QS#@xhH absolutely vested interest 绝对既得权益
,Z `}!%? absorbed cost 已吸收成本；已分摊成本
":]X r!e absorption 吸收；分摊；合并
@v-^j absorption rate 吸收率；摊配率；分摊率
}[p{%:tP ACB Finance Limited 亚洲商业财务有限公司
iJs~NLCgVu acceptable form of reciprocity 合理的互惠条件
{:X'9NEE acceptable rate 适当利率；适当汇率
vX+oZj
acceptance agreement 承兑协议
+f3Rzx] acceptance for honour 参加承兑
opcanl9pSW acceptor 承兑人；接受人；受票人
Hm-#Mpw acceptor for honour 参加承兑人
YI0
wr1N accident insurance 意外保险
h]4xS?6O Accident Insurance Association of Hong Kong 香港意外保险公会
X~{6$J|]#i accident insurance scheme 意外保险计划
N`8K1{>BH accident year basis 意外年度基准
"HOZ2_(o accommodation 通融；贷款
(J:+'u accommodation bill 通融票据；空头票据
8 lyIL^ accommodation party 汇票代发人
c{q+h V= account balance 帐户余额；帐户结余
M 8},RR@{ account book 帐簿
.LzA' q1+z account collected in advance 预收款项
N ,~O+ account current book 往来帐簿
J/1kJ@5 account of after-acquired property 事后取得的财产报告
EC+t-:a] account of defaulter 拖欠帐目
CK_d Eh2c account payable 应付帐款
j7I=2xnTWu account payee only [A/C payee only] 只可转帐；存入收款人帐户
R7::f\I account receivable 应收帐款
v+ $3 account receivable report 应收帐款报表
}\a#e^-xQ+ account statement 结单；帐单；会计财务报表
'R u(`"
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qCs/sW accountant's report 会计师报告
I%T+H[, Accountant's Report Rules 会计师报告规则
pbMANZU[ accounting and auditing procedure 会计与审计程序；会计与核数程序
(,Y[2_ Zv Accounting Arrangements 《会计安排》
-&/?&{Q0 accounting basis 会计基础
85 <k'>~L accounting by Official Receiver 破产管理署署长呈交的帐目
-#\ T Accounting Circular 《会计通告》
1/dL-"*0 accounting class 会计类别
^y5A\nz& accounting date 记帐日期；会计结算日期
LU3p CM{ accounting for money 款项核算
h&"9v~ Accounting Officer 会计主任
V)$!WPL@ accounting period 会计报告期；会计期
ETDWG_H | accounting policy 会计政策；会计方针
H<Sn p) accounting practice 会计惯例
SmXoNiM"y accounting principle 会计准则
F `D$bE;| accounting record 会计记录
h:Pfiw] accounting report 会计报告
\@Wv{0a( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
WK%cbFq( Accounting Society of China 中国会计学会
} z'Jsy[s accounting statement 会计报表
/T _M't@j accounting system 会计制度；会计系统
m 6Dm1'+ accounting transaction 会计事项；帐务交易
i/>k_mG$d accounting treatment 会计处理
- H?c4? 5 accounting year 会计年度
|rx5O5p accretion 增值；添加
;*%rFt9FK accrual 应计项目；应累算数目
%\'=Y/ yP accrual basis 应计制；权责发生制
fU w:jE xz accrual basis accounting 应计制会计；权责发生制会计
"Q: Gd6?h; accrue 应累算；应计
i?T-6{3I accrued benefit 应累算利益
f ;E#CjlTL accrued charges 应计费用
j0l{Mc5 accrued cumulative preference share dividend 应累算的累积优先股股息
gawY{Jr8I accrued expenses 应累算费用
L>Y+}]~ accrued interest payable 应付利息；应计未付利息
Wn<?_}sa|z accrued interest receivable 应收利息；应计未收利息
,TBOEu."4 accrued right 累算权益
#Xg;E3BM accruing profit 应累算的利润
/?.?1-HM accumulated fiscal reserve 累积财政储备
!W}sOK7# accumulated profit 累积利润；滚存溢利
`KQx#c>' accumulated reserve 累积储备
[-(^>Y accumulation of surplus income 累积收益盈余
r S@/@jKZE acquired assets 既得资产
'm<Lx _i acquisition 收购；购置；取得
c=sV"r? acquisition cost 购置成本
c>bns/f acquisition expenses 购置费用
k_pv6YrE acquisition of 100% interest 收购全部股权
a`wjZ"}'[ acquisition of control 取得控制权
X,Ql6uO acquisition of fixed assets 购置固定资产
Nd0tR3gi7 acquisition of shell “买壳”
l7QxngWw acquisition price 收购价
b0~r/M;J act of God 天灾
o2fih%p?1 acting partner 执事合伙人
a>j}@8[J active market 买卖活跃的市场；交投畅旺的市场；旺市
t<rIg1 active partner 积极参与的合伙人
;Gr
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p]aEC+q actual circulation 实际流通
J3yK^@&& actual cost 实际成本
f:-)S8OJ actual expenditure 实际开支；实际支出
sH6;__e actual income 实际入息；实际收入；实际收益
( .-4Jn actual market 现货市场
-XYvjW,| actual price 现货价；实际价格
D0 7M!U actual profit 实际利润
z:Am1B actual quotation 实盘；实际价位；实际报价
~"+"6zg actual year basis 按实际年度计算
e!VtDJDS actuals 实货
M+ [ho] actuarial investigation 精算调查
8 lQ}- 8 actuarial principle 精算原则
8maWF.xq actuarial report 精算师报告
snaAn?I4 Actuarial Society of Hong Kong 香港精算学会
<Km9Mq actuarial valuation 精算师估值
9=>q0D2 actuary 精算师
5RP G3ppS ad referendum agreement 暂定协议；有待覆核的协定
B&cIx~+ ad valorem duty 从价税；按值征税
3 =enk0$ ad valorem duty system 从价税制
;!<}oZp{ ad valorem fee 从价费
OnTe_JML ad valorem tariff 从价关税
5dj " UxH additional allowance 额外免税额
]\*^G@HA2 additional amount for unexpired risk 未过期风险的额外款额
3d }v?q78 additional assessable profit 补加应评税利润
NQ{(G8x9 additional assessment 补加评税
)oIh?-WL additional commitment 额外承担
v3r3$ (Hr additional commitment vote 额外承担拨款
?V6,>e_+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wR%Ta - additional dependent parent allowance 供养父母额外免税额
R"W}\0k additional provision 额外拨款
/1 OCK= additional stamp duty 附加印花税
z +MH co" additional tax 补加税罚款；补加税款
7d;|?R-8D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kcfT|@:MK" adjudged bankrupt 被裁定破产
dlYpbw}W&< adjudicated bankrupt 裁定破产人
AE rPd)yk0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
=|oi 0 adjudication of bankruptcy 裁定破产；宣告破产
%]+R>+ adjudication of insolvency 裁定无力偿还债务
"3RFy i adjusted actual 经调整的实数；调整后的实数
fZiAl7b! adjusted current assets 经调整的流动资产；调整后的流动资产
J?O0ixU adjusted figure 经调整的数字；调整后的数额
01r%K@ xX\ adjusted liabilities 经调整的负债；调整后的负债
~i|6F~%3 adjusted loss 经调整的亏损；调整后的亏损
$toTMah
w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
qFm w9\Fn adjusted profit 经调整的利润；调整后的利润
>jt2vU@t. adjusted surplus 经调整的盈余额；调整后的盈余额
NY7yk3 adjusted value 经调整的价值；调整后的价值
4>,X.|9{ adjustment 调整；修订；理算〔保险〕
a7g;8t-& adjustment centre 调剂中心
qb? <u adjustment lag 调整过程的时间差距；调整时差
2+9VDf2 adjustment mechanism 调整机制
jR%*,IeB adjustment of loss 亏损调整
gG? @_ie adjustment process 调整过程；调整程序
7P1Pk?pxy adjustment range 调整幅度
4)g G_k administered exchange rate 受管制汇率
x7S\-<8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!Gmnck&+ administration expenses 行政费用
V,-we|" administration fee 手续费；行政费
x3y+=aj administration in bankruptcy 破产管理
Tz1^"tx9 administration order 遗产管理令
v]k-x n|$j administrator 管理人；遗产管理人
%jL^sA2;c+ administrator of the estate 遗产管理人
Z|t=t"6" admission of debt 债项承认书
W %*#rcdq admission of proof 接纳债权证明
~P|;Y<?3 advance 放贷款项；垫付款项；预支款项；预付款项
X.b8qbnq[ advance account 暂支帐目；预付款帐户
=v:?rY} advance compensation 预付补偿金
gkr9+ advance from shareholder 股东垫款
p#$/{;yy advance pending reimbursement 预支以待日后付还
4Fg2/O_3 advanced economy 先进经济体系
x*1w sA advancement 预付；预付财产
z$J m1l advances warrant 垫款令
YY;<y%:8Z advancing 贷出
N`W[Q>n adverse balance 逆差
kyHli~Nr" adverse exchange 逆汇
Rzd` MIHDp advertisement addressed to shareholders 在报章刊登的致股东通告
e?W
,D0h advice for collection 托收通知书
7D AP_ C advice of drawing 提款通知书；汇票通知书
h ;*x1BVE advice of payment 付款通知
>eTbg"\ Advisory Committee [Securities and Futures Commission]
`\( ?^]WLa 谘询委员会〔证券及期货事务监察委员会〕
NsB]f{7>8+ Advisory Committee on Diversification 经济多元化谘询委员会
k!Yc_ZB:*l affidavit 誓章；遗产申报誓章
cC-8.2 affidavit of no receipt 述明无收款的誓章
r g^\gE6_ affiliate 联号；联营公司；附属公司
Z!g6uV+.5 affiliated company 附属公司；联号；联营公司
Tri\5O0lPs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SA<\n+>q^ affordability 负担能力
|.)LZP, African Development Bank [AfDB] 非洲开发银行
c5^HGIe1 after-acquired property 事后取得的财产
$9G&
wH>{ after-hours dealing 市后交易
PMAz[w,R~ after-tax profit 税后盈利；税后利润；税后溢利
s[8. l35| agency agreement 代理协议
Y:DopKRD agency expenses 代理机构的开支
T?RY~GA agency fee 代理费
nI3p`N8j* Agency Law 《代理法》
|u>V>
PN agent 代理人；承销人
~uhW~bT agent of company 公司代理人
|.@!CqJ agent's fee 代理人费；经纪费
%r|sb=(yT aggregate 总计；总数；总体数字
`PARZ| aggregate amount 总款额；总额
9Jwd *gevV aggregate assets and liabilities 总体资产与负债
&. =8Q? aggregate at constant price 按固定价格计算的总体数字
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'R{,1# U aggregate demand 总需求
7n5gXiI" aggregate gross position 总持仓量
"}3sL#|z aggregate limit 总限额
PSJj$bt;<+ aggregate of salaries tax 合计薪俸税
* tv & = aggregate performance 总体表现；总体业绩
{8.Zb NEJ
aggregate supply 总体供应
FxlH;'+Q aggregate surplus 总盈余
/NQrE#pb aggregate total 整体总额
2G8w&dtu aggregate value 总值；合计价值
Y#@D%
a 8 aggregated basis 合计基准
nVs@DH aggregated net chargeable income 合计应课税入息实额
J_7 w _T/ aggregation 合并计算；合计；总和
E`j' <#V! aggregation of incomes of husband and wife 夫妇入息合并计算
oL]uY5eZoe aggregation of property 财产的总和
%6q82}# ` agio 差价；贴水
]faj j\ 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》
Ts.2\ -+3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
myj/93p}`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》
20}HTV {v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6 ) i-S<( 《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》
{<{VJGY7T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w XUR9H|0( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6)1PDlB agreement for a settlement 授产协议
|Y Lja87 agreement for assignment 转让协议
O\Huj= agreement for sale 售卖协议；买卖协议
J=-z~\f56 agreement for sale and purchase 买卖协议
;87PP7~ agreement for the payment of interest 支付利息协议
6'r;6T * agreement for the repayment of money 还款协议
{]6-,/3UR agreement of reinsurance 再保险协议
-Mr_Ao`E Agricultural Bank of China 中国农业银行
f(y+1 air passenger departure tax 飞机乘客离境税
[0Xuo Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gs1yWnSv5 airport tax 机场税
A
l;a~45 alcohol duty 酒精税
8)S)!2_h alienation 让与；让渡；转让
7> f2P!: alimony 生活费；赡养费
a]P i2 :S All Ordinaries Index [AOI] 所有普通股指数
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all risks 全险；综合险
u0#KBXRo All Sales Record for Stock Market 《股票市场成交报告》
d*tWFr|J- Allied Capital Resources Limited 新联财务有限公司
)<HvIr(xr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,6]ID1o:y allocation letter 拨款信件
uzxwJs'fz allocation of fund 分配款项；预留款项
= 9Yf o,F allocation of profit 利润分配；溢利分配
fuj9x;8X0 allocation warrant 拨款令
VKPE oy8H allotment 分配；配股
wa,`BAKJ+F allotment notice 股份配售通知；配股通知
*w ;?&)8% allotment of shares 股份分配
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}`f& allowable 可获宽免；免税的
f2c <-}wR allowable business loss 可扣除的营业亏损
K 1X-<5]{ allowable expenses 可扣税的支出
v/
Ge+o0K allowance 免税额；津贴；备抵；准备金
-o~z b-E allowance for debts 债项的免税额
pmP~1=3 allowance for depreciation by wear and tear 耗损折旧免税额
~j[?3E4L} allowance for funeral expenses 殡殓费的免税额
P?q HzNGi7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sq=EL+ =j allowance for repairs and outgoings 修葺及支出方面的免税额
B= *0 allowance to debtor 给债务人的津贴
IiniaVuQ alteration of capital 资本更改
<%.%q alternate trustee 候补受托人
:uAL(3pQ amalgamation 合并
(^W}uDPCB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
cS Lj\'`b ambit of charges 征税范围；收费范围
z$1 |D{ amended valuation 经修订的估值
Vl+UC1M}B> American Commodities Exchange 美国商品交易所
P]m{ \K American Express Bank Limited 美国运通银行
hR Xnig{;3 American Stock Exchange 美国证券交易所
@N '_qu amortization 摊销
Z4G%Ve[ amount due from banks 存放银行同业的款项
@MibKj>o amount due from banks abroad 存放海外银行同业的款项
,JI] Eij^ amount due from holding companies 控股公司欠款
{*bx8* y1 amount due from local banks 存放本港银行同业的款项
=tt D5 p amount due to banks 银行同业的存款
->pU!f)\X amount due to banks abroad 海外银行同业的存款
"tl{HM5u amount due to holding companies 控股公司存款
J jZB!Lg= amount due to local banks 本港银行同业的存款
Otu?J_ d3 amount due to outport banks 外埠银行同业的存款
|};d:LwX amount for note issue 发行纸币的款额
r]LP=K1 amount of bond 担保契据的款额
;F1y!h67< amount of consideration 代价款额
xpp nBnu$7 amount of contribution 供款数额
+8ib928E amount of indebtedness 负债款额
sR$abN+u amount of principal of the loan 贷款本金额
B tznms' amount of rates chargeable 应征差饷数额
Q^<amM! amount of share capital 股本额
"{@[ 06|1 amount of sums assured 承保款额
ps:"0^7 amount of variation 变动幅度
RUr ~ u amount of vote 拨款数额
W2h*t"5W amount payable 应付款额
*b~8`O pa` amount receivable 应收款额
pGU .+[|( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bX[ZVE(L analysis 分析
CV
HKP[- ancillary risk 附属风险
An>ai N] annual account 周年帐目；周年帐目报表；年度决算；年结
_b >z'4_' annual accounting date 年结日期
R-$w* =Y annual allowance 每年免税额；年积金；年度津贴；年津
aVHID{Gf Z annual balance 年度余额
:!Z |_y{b annual disposable income 每年可动用收入
c^"4 l
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O6e$v I@ annual fee 年费
w8 S
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LTBH/[q5 annual growth rate 年增率；每年增长率
;\pINtl9< annual long-term supplement 长期个案每年补助金
_GY2|x2c annual pensionable emolument 可供计算退休金的年薪
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#>5 annual report 年报
pno}`Cer Annual Report on the Consumer Price Index 《消费物价指数年报》
]~$@x=p2e annual return 周年报表；周年申报表；每年报税表格
~ :,}? 9 Annual Return Rules 《周年报表规则》
z( ^?xv annual review of consumer prices 每年消费物价回顾
c {`!$Z'k< annual roll-forward basis 逐年延展方式
((AK7hb annual salary 年薪
PC"=B[OlJ annual statement 年度报表；年度决算表
4D 5Wse 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
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ayVq annuitant 年金受益人
| J'k 9W" annuity 年金
RpU i' annuity contract 年金合约
Tn,_0 annuity on human life 人寿年金
B]hRYU antecedent debt 先前的债项
nQ' N S ante-dated cheque 倒填日期支票
|,Ks J2hD anticipated expenditure 预期开支
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S{hv:)> anticipated net profit 预期纯利
VWd`06'BN' anticipated revenue 预期收入
}'{"P#e8"q anti-inflation measure 反通货膨胀措施
N:'GNMu anti-inflationary stance 反通货膨胀立场
A'}!'1 apparent deficit 表面赤字
V@RdvQy apparent financial solvency 表面偿债能力
_nzTd\L88 apparent partner 表面合伙人
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I~Nf?i application for personal assessment 个人入息课税申请书
H! FaI(YZl application of fund 资金应用
V*?QZ ;hCP application to release as liquidator and to destruct the books of accounts and documents
/Xc9 }~t6 申请免除清盘人职务及毁灭帐簿与文件
1fJ~Wp @1 appointed actuary 委任精算师
a{^ 2c! appointed auditor 委任核数师；委任审计师
6 ym$8^ appointed trustee 委任的受托人
$uwz` N: appointer 委任人
b'FT y i apportioned pro rata 按比例分摊
2xi; 13? apportionment 分配；分摊
1foG*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
< 7 T}b95 apportionment formula 分摊方程式
tpzh apportionment of estate duty 遗产税的分摊
z<P?p appraisal 估价；评估
*\+oe+ 3 appreciable growth 可观增长
P1L+Vnf u appreciable impact 显着影响
D@5h$ m5 appreciable increase 可观增长
w|I5x}ZFG appreciation 增值；升值
>sA aLR4 appreciation against other currencies 相对其他货币升值
1bz^$2/k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
55`p~:&VQ appreciation tax 增值税
O,+9r_Gh appropriation 拨款；拨用；拨付
o3GZc H? appropriation account 拨款帐目
Nv0a]Am Appropriation Bill 拨款法案
PGZe'r1E9 appropriation-in-aid system 补助拨款办法
fwx^?/5j approved assets 核准资产
A3HN Mz approved basket stock 认可一篮子证券
"`S?q G approved budget 核准预算
:%28*fl approved charitable donation 认可慈善捐款
y_ Gs _xg approved charitable institution 认可慈善机构
iBWEZw) approved currency 核准货币；认可货币
f `b6E J approved estimates 核准预算
$6ucz' approved estimates of expenditure 核准开支预算
Dbx zqd approved overseas insurer 核准海外保险人
n0K+/}m approved overseas trust company 核准海外信托公司
xe.f ]a approved pooled investment fund 核准汇集投资基金
1NTx?J JfW approved provident fund scheme 认可公积金计划
[(3 %$?[ approved provision 核准拨款
&eO.h%@ approved redeemable share 核准可赎回股份
+|<bb8% approved regional stock 认可地区性证券
-)&ls FF approved retirement scheme 认可退休金计划
G&Yo2aADR approved subordinated loan 核准附属贷款
HsR oiqo arbitrage 套戥；套汇；套利
8"LM:0x arbitrageur 套戥者；套汇者
.;U?%t_7 arbitrary amount 临时款项
Jp 8 ,s % arrangement 措施；安排；协定
S<* 1b 6%D arrears 欠款
2h}FotlO arrears of pay 欠付薪酬
Hit )mwfYE arrears of revenue 逾期未收税款；逾期未收的帐项
<Nloh+n= articles of association 组织章程；组织细则；组织章程细则
"9~KVILlLu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)-iUUak ascertainment of profit 确定利润
5 ,O:"3>c "Asia Clear" “亚洲结算系统”
K0@bh/i/^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:YLYCVi| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GsD?Z%t~% Asian Development Fund [ADF] 亚洲发展基金
o5+7Lt] Asian dollar bond 亚洲美元债券
$QT% - 9& Asian dollar market 亚洲美元市场
E+ XR [p Asian dollar rate 亚洲美元利率
7bVKH[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u#V; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gH"a MEC asked price 沽盘；喊价；索价；卖方报价
zT!.5qd assessable income 应评税入息
4Pf"R ~&[ assessable loss 应评税亏损
a>y e assessable profit 应评税利润
ulEtZ#O{_ assessable value 应评税值
TL -AL tG assessed profit 估定利润
^"uD :f) assessed value 经评估价值
.G<Or`K^i assessment 评税；评定；估价；评税单
l;h -`( 11 assessment number 评税编号；估价编号
\f]w'qiW5 assessment of additional tax 补加税评税
tqt~F2u assessment of performance 业绩评估；实绩评价
sP9{tk2K Assessor 评税主任
. 7Pp'-hK asset price bubbles 资产价格泡沫
DU5rB\!.~ asset-backed securities 具资产保证的证券
^|!\IzDp assets accretion 资产增值
e-xT.RnQ assets and liabilities 资产与负债
hy~KY6Ta assets betterment statement 资产递增表；资产改进表
hA`9 [58/ assets lending 实物放款；有抵押贷款
@te} Asv assets of the company passing on the death 死者去世时转移的公司资产
nxm*.&#p? assets pledged as security for liabilities 用作负债抵押的资产
i4SW Fa`` assets portfolio 资产投资组合
M%!j\ }2A assets price 资产价格
f?@M"p@T assets quality 资产质素
?f5||^7 assets realization 资产变现
.Rb4zLYL*w assets refinancing arrangement 资产再集资安排
AO7X-, assets securitization 资产证券化
7 lq$Ps C assets situated outside Hong Kong 在香港以外地方的资产
J|z ' <W assets stripping 削减资产；拆卖资产
,yfJjV*I assets value 资产值
JmBMc }54 assignee 承让人
c[C(3c| n assignment 转让；转让书；转让契
rd X; assignment of interest 权益转让
o
7 V&HJ[ assignment of letters patent and trade mark 专利证书及商标转让
1P BnGQYM assignment of property 物业转让；物业转让书
F=UW[zy/[ assignment right 转让权
COH.`Tv{* assignor 转让人
# S|On[Q ! associate 有联系的人；有关连人士；相联者；合伙人；联系人
h`tf!M D] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1bCS4fs^> associate member 附属会员
!_&;#j]( associated body corporate 相联法人团体
{PL,3EBG associated company 相联公司；联属公司
7=A @P associated corporation 相联法团
tg ~7^(s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)_ l( WF. 公认会计师公会〔英国〕
'E \qqE[; Association of Futures Exchange Brokers 香港期货经纪协会
Ml_!)b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"x3!F& association of underwriters 承保人组织
? J"Y4,{ assumption of control 接管
`K2vG`c assurance 担保；保险；转易；转易书
fKs3H?| assurance of interest 权益的转易
,` $2 at 19XX price 按一九ＸＸ年价格计算
(<|1/ ^~= at a discount 按赔价计算；按贴水价格计算；打折扣
q}&+{dN\1 at a premium 按溢价计算；按升水价格计算
You~
6d6Om at call 通知付款；按通知
L[:M[,?=` at constant market price 按固定市价计算
?CpM.{{s at constant price 按固定价格计算
NL"w#kTc() at cost 按成本计算
;tZ 8Sh) at current market price 按当时市价计算；按现时市价计算
{Q0DHNP(G at current price 按当时价格计算；按现时价格计算
Bf,}mCq at factor cost 按要素成本计算；按生产要素成本计算
gdqED}v at money-of-the-day price 按付款当日价格计算
k{\a_e` at or better 按指定或较佳价位〔买卖指令〕
NE@P8pQ> at par 按面值计算；平价
9H%ixBnM at sight 见票即付
=m xj2>,& at the close 按收市盘
"W"r0" 4 at the opening 按开市盘
*MN("<A_ attestation 见证；见证条款
t\ 9Y)d at-the-money option 平价期权
}sfv zw_ attorney 受权人；受托代表人
M
!rw!,g attornment 新拥有人承认书
gf,[G bZ attributable profit 可归属利润
ZZ].h2= K attributable share value 可归属股份价值
(`f)Tt=` Auckland Stock Exchange 奥克兰证券交易所
( "J_< p auction 拍卖
{6wy}<ynC+ auctioneer 拍卖商
9:Z|Z? >? audit 审计；核数
a S+i`A :a Audit Commission 审计署
MIc(B_q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zOL*XZ0c 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〕
NV3oJ0f&2 audit review 帐目审查
#@L<<Q8} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#XAH`L\ audited account 审计帐目；经审计的帐目
/5:qS\Zl audited annual account 经审计的周年帐目
@])}+4D(S audited balance sheet 经审计的资产负债表
35SL*zS@- auditor 核数师；核数主任；审计师
'G3|PA7v auditor's certificate 核数师证明书；审计师证明书
X'cm0}2 auditor's report 核数师报告；审计师报告
~rbJ tz Aussie bond 澳元债券
p;vrPS austerity budget 紧缩预算
c=IjR3F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PW-sF Australia All Ordinaries Index 澳洲所有普通股票指数
/^ [K Australian Dollar [AUD] 澳元
l37l| xp~ Australian Options Market 澳大利亚期权市场
,,V uvn Australian Securities Commission 澳洲证券事务监察委员会
xT8!X5; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z vbz3 a Australian Stock Exchange 澳大利亚证券交易所
E J Ta~ Austrian Schilling [ATS] 奥地利先令
S%w67sGl4n authentication 认证；鉴证
OKNGV,{` authority to purchase 委托购买证；委购书
|Lz7}g=6 authorization 认可；核准；授权；授权书
.@f )#2 authorization by direction 指示授权
"(E%JAwZ^W authorization by instruction 指令授权
2!Pwg0 %2 authorization by warrant 令状授权
2{)<Df@ authorization of unit trust 单位信托的认可
V5d|Lpm authorized agent 指定代理人
`b[@G Gv authorized capital 法定资本
:,MI,SwnS authorized clerk 出市员
A@I3:V authorized dealer 认可交易商
nZkMyRk authorized financial institution 认可财务机构
El3Ayd3 authorized fund 认可基金
ev(E authorized fund house 获授权的基金公司；认可基金公司
z~yLc{M authorized institution 认可机构
ZF;s`K) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(FNX>2Mv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X#u< 3<P authorized insurer 获授权保险人；获认可承保人
2H`;?#Uq: authorized investment 特准投资项目
lJBZ0 authorized person 获授权人
iSj.lW authorized representative 获授权代表
a(+u"Kr
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i8 (n( automated quotation system 自动报价系统
I S }U2d,W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O:[@?l 自动交易系统〔香港期货交易所有限公司〕
{=kW? automatic adjustment mechanism 自动调整机制
(
z% t automatic adjustment system 自动调整系统
J y0TV jA Automatic Clearing House 自动票据交换所
$
4A!Y automatic exchange rates accumulation system 自动化汇率累集系统
{Gr"oO`&" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*|/kKvN automatic teller machine [ATM] 自动柜员机
H AM ps[D[ autopay 自动转帐
uGS^*W$ available assets 可用资产
>qynd'eToR available fiscal reserve 现存财政储备
l)91v"vJ available profit 可用利润
VV=6v;u` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]hA]o7 k average 平均；平均数；海损
LfG$?<}hR average basic salary 平均基本薪金
Kl+4A} Uo average consumer expenditure 平均消费开支；一般消费开支
d Y]i AJ average cost 平均成本
b]5S9^=LI average cost of land production 增辟土地平均成本
'5SO3/{b average daily turnover 平均每日成交额
e#{l average daily wage rate 平均每日工资率
U\", !S~< average expenditure pattern 平均开支模式
w'!J average growth rate 平均增长率
ju;Myi}a average net fixed assets 固定资产平均净值
IHf#P5y_ average of relatives 相对价格平均数
<x1H:8 A average price 平均价格
$*dY f average propensity to consume 平均消费倾向；一般消费倾向
bR|1* < average propensity to save 平均储蓄倾向；一般储蓄倾向
<fcw:Ae average rate 平均率
xT3l>9i average revenue 平均收入；平均收益
Dlu]4n[LB average stock 平均库存；平均存货
:N w7!fd average yearly rent 平均年租
\b|Q `)TK avoidance of double taxation 避免双重课税
|0a GX]Y avoidance of tax 避税
