A:
}jg,[jw_"X A share Ａ股；甲类股份
<h`}I3Ao abatement of tax 减税；减扣免税额
sT91>'& ABN AMRO Bank N.V. 荷兰银行
5J3K3 above-the-line expenditure 线上项目支出；经常预算支出
>~T2MlRux above-the-line receipt 线上项目收入；经常预算收入
MnptC 1N ABSA Asia Limited 南非联合亚洲有限公司
yeV|j\TJI. absolute change 绝对数值变更
?jnbm'~S absolute expenditure 实际开支
?nf4K/IjZ! absolute guideline figure 绝对准则数字
}/7rA)_ absolute interest 绝对权益
KoFWI_(b absolute order of discharge 绝对破产解除令
jf&
oN]sZ absolute profit margin 绝对利润幅度
m .^ WSy absolute value 实值；绝对值
hT Q]xN) absolutely vested interest 绝对既得权益
e ,A9N%M absorbed cost 已吸收成本；已分摊成本
@%6"xnb ` absorption 吸收；分摊；合并
u/5)Yx+5_ absorption rate 吸收率；摊配率；分摊率
DF"*[]^[ ACB Finance Limited 亚洲商业财务有限公司
So#> x5dL acceptable form of reciprocity 合理的互惠条件
~B`H5# acceptable rate 适当利率；适当汇率
1*B'o<?P1 acceptance agreement 承兑协议
.L_ Hk acceptance for honour 参加承兑
=AeOki e acceptor 承兑人；接受人；受票人
No]#RvEd3 acceptor for honour 参加承兑人
oCB#i~|> a accident insurance 意外保险
w5a;t s_x Accident Insurance Association of Hong Kong 香港意外保险公会
<@qJ sRbhK accident insurance scheme 意外保险计划
s18A accident year basis 意外年度基准
Ia>~ph#]{` accommodation 通融；贷款
a,[Nc dG accommodation bill 通融票据；空头票据
N\x <'P4q accommodation party 汇票代发人
P)UpUMt;k account balance 帐户余额；帐户结余
l, j0n0h. account book 帐簿
J8DKia|h( account collected in advance 预收款项
fyv S1_ account current book 往来帐簿
@S z7*p account of after-acquired property 事后取得的财产报告
E_K32) J- account of defaulter 拖欠帐目
>7QC>ws% account payable 应付帐款
gq)uv`3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
0Y*Ag ,S account receivable 应收帐款
v0+$d\mP4< account receivable report 应收帐款报表
[<#`@Kr account statement 结单；帐单；会计财务报表
<rNz&;m} account title 帐户名称；会计科目
Bv}n G| accountant's report 会计师报告
< &}N[ Accountant's Report Rules 会计师报告规则
0JLQ.%_ accounting and auditing procedure 会计与审计程序；会计与核数程序
Dfd%Z ;Yu Accounting Arrangements 《会计安排》
|TuFx=~5v accounting basis 会计基础
.WW|v accounting by Official Receiver 破产管理署署长呈交的帐目
iMp_1EXe Accounting Circular 《会计通告》
C0j`H( accounting class 会计类别
!GZ{UmwA accounting date 记帐日期；会计结算日期
'zYx4&s accounting for money 款项核算
CSMx]jbb Accounting Officer 会计主任
[3( lk_t accounting period 会计报告期；会计期
f`p"uLNo< accounting policy 会计政策；会计方针
N1'$;9 c accounting practice 会计惯例
'6Yx03t accounting principle 会计准则
us^J!
s7 accounting record 会计记录
E^V4O l< accounting report 会计报告
NKRH>2, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f >\~h,SLL Accounting Society of China 中国会计学会
~ "WN4 accounting statement 会计报表
Gv 6#LcF# accounting system 会计制度；会计系统
N`5
mPE accounting transaction 会计事项；帐务交易
_(:bGI'.m accounting treatment 会计处理
x]|-2t accounting year 会计年度
Iz I
hC accretion 增值；添加
lkgB,cflpi accrual 应计项目；应累算数目
A )D1
#,0 accrual basis 应计制；权责发生制
Us8nOr>5 accrual basis accounting 应计制会计；权责发生制会计
?rgtbiSW- accrue 应累算；应计
(e[8`C accrued benefit 应累算利益
f_tC:T4a accrued charges 应计费用
~a. ei^r accrued cumulative preference share dividend 应累算的累积优先股股息
&fgfCZz' accrued expenses 应累算费用
Tw9?U,] accrued interest payable 应付利息；应计未付利息
-&r A<j accrued interest receivable 应收利息；应计未收利息
h, P#)^" accrued right 累算权益
{8J+ Y} accruing profit 应累算的利润
UQ+!P<>w
accumulated fiscal reserve 累积财政储备
zT jk^ accumulated profit 累积利润；滚存溢利
}<G#bh6;Q accumulated reserve 累积储备
b$eZ>X accumulation of surplus income 累积收益盈余
6zW3!_tz acquired assets 既得资产
k!sk\~ >YO acquisition 收购；购置；取得
}%k 3 acquisition cost 购置成本
|(rTz!!- acquisition expenses 购置费用
O.OSLezTQ acquisition of 100% interest 收购全部股权
66X o3 o acquisition of control 取得控制权
Ea?u5$>gY" acquisition of fixed assets 购置固定资产
A$ o ?_ acquisition of shell “买壳”
& 13#/ acquisition price 收购价
,c[f/sT\ act of God 天灾
:%"$8o*0W acting partner 执事合伙人
psE&Rx3) active market 买卖活跃的市场；交投畅旺的市场；旺市
z<n&P7k5j active partner 积极参与的合伙人
k>7 2W/L^ active trading 交投活跃
g; G.uF& actual circulation 实际流通
!Ytr4DtM
actual cost 实际成本
nL&[R}@W actual expenditure 实际开支；实际支出
DsF<P@O 6 actual income 实际入息；实际收入；实际收益
ffS] %qa actual market 现货市场
R3@$ao actual price 现货价；实际价格
Fs;_z9ej-u actual profit 实际利润
.'^Pg actual quotation 实盘；实际价位；实际报价
/ FA0(< -} actual year basis 按实际年度计算
KJN{p~Q actuals 实货
y4 ~;H{! actuarial investigation 精算调查
S%k](\7! actuarial principle 精算原则
$${9 %qPzb actuarial report 精算师报告
D$G:#z* Actuarial Society of Hong Kong 香港精算学会
\*6Ld %:h$ actuarial valuation 精算师估值
:sXn*k4v actuary 精算师
uvj`r5ei ad referendum agreement 暂定协议；有待覆核的协定
B]5G"4, ad valorem duty 从价税；按值征税
".T&nS[z ad valorem duty system 从价税制
YCEdt>5PA ad valorem fee 从价费
(uskVK>L ad valorem tariff 从价关税
@If ^5s;z additional allowance 额外免税额
Y+UM> additional amount for unexpired risk 未过期风险的额外款额
^K
n{L additional assessable profit 补加应评税利润
xdd;!HK, additional assessment 补加评税
T_b$8GYfCY additional commitment 额外承担
Dg2=;)"L additional commitment vote 额外承担拨款
'"14(BvW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lq\/E`fc` additional dependent parent allowance 供养父母额外免税额
b)Dzau additional provision 额外拨款
&Ew{ {t;" additional stamp duty 附加印花税
D\i8WU additional tax 补加税罚款；补加税款
~V<imF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[`Dv# adjudged bankrupt 被裁定破产
.3yxg}E>{ adjudicated bankrupt 裁定破产人
kA% "-$3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
CP!>V:w%9! adjudication of bankruptcy 裁定破产；宣告破产
$d _%7 xx adjudication of insolvency 裁定无力偿还债务
E8s&.:;+ adjusted actual 经调整的实数；调整后的实数
U<H<
!NV adjusted current assets 经调整的流动资产；调整后的流动资产
yCT:U&8%F adjusted figure 经调整的数字；调整后的数额
6`Af2Y_ adjusted liabilities 经调整的负债；调整后的负债
[<p7'n3x adjusted loss 经调整的亏损；调整后的亏损
DKxzk~sOM adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
XK t">W adjusted profit 经调整的利润；调整后的利润
tW |K\NL adjusted surplus 经调整的盈余额；调整后的盈余额
Km9Y_`? adjusted value 经调整的价值；调整后的价值
yYM_ adjustment 调整；修订；理算〔保险〕
2dUVHu= + adjustment centre 调剂中心
'CSIC8M<j adjustment lag 调整过程的时间差距；调整时差
(R)( %I1Oz adjustment mechanism 调整机制
O4i5 fVy{ adjustment of loss 亏损调整
}+Ne)B E adjustment process 调整过程；调整程序
jLu`DKB adjustment range 调整幅度
K}p!W"!o administered exchange rate 受管制汇率
W4~:3 Sk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ot #O];3 administration expenses 行政费用
iI(7{$y administration fee 手续费；行政费
1"5-doo administration in bankruptcy 破产管理
R"`7aa6 administration order 遗产管理令
wa*/Am9;~ administrator 管理人；遗产管理人
5??\[C^"} administrator of the estate 遗产管理人
}- P
='AyL admission of debt 债项承认书
"=97:H {! admission of proof 接纳债权证明
OPsg3pW!] advance 放贷款项；垫付款项；预支款项；预付款项
=Vm"2g,aA advance account 暂支帐目；预付款帐户
T2^0Q9E? advance compensation 预付补偿金
) ]x/3J@ advance from shareholder 股东垫款
N1O.U"L; advance pending reimbursement 预支以待日后付还
``p( )^zT advanced economy 先进经济体系
-$js5 Gx1 advancement 预付；预付财产
U*s QYt<?g advances warrant 垫款令
9O nH3 advancing 贷出
%8a886;2 adverse balance 逆差
#}Qzu~ adverse exchange 逆汇
mOkf advertisement addressed to shareholders 在报章刊登的致股东通告
DlWnz- advice for collection 托收通知书
]d|:&h advice of drawing 提款通知书；汇票通知书
;P#c! advice of payment 付款通知
x bv Advisory Committee [Securities and Futures Commission]
l] .Gz`L 谘询委员会〔证券及期货事务监察委员会〕
&eHhj9 Advisory Committee on Diversification 经济多元化谘询委员会
DcQ[zdEz+ affidavit 誓章；遗产申报誓章
wtY*{m2 affidavit of no receipt 述明无收款的誓章
D+ )R_ affiliate 联号；联营公司；附属公司
=
UT^5cl( affiliated company 附属公司；联号；联营公司
(u gB3o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C \B&'+uR affordability 负担能力
LK1 r@ African Development Bank [AfDB] 非洲开发银行
VdZmrq;?/ after-acquired property 事后取得的财产
8>
-3G after-hours dealing 市后交易
o"a~ after-tax profit 税后盈利；税后利润；税后溢利
[o0Z; }fU agency agreement 代理协议
y,D4b6 agency expenses 代理机构的开支
6:v$g agency fee 代理费
cJnAwIs_e` Agency Law 《代理法》
}
: @s agent 代理人；承销人
>K2Md*[P3q agent of company 公司代理人
(\UA+3$4 agent's fee 代理人费；经纪费
Y Gj3W.eH aggregate 总计；总数；总体数字
Rt [zZv aggregate amount 总款额；总额
t'@qb~sf aggregate assets and liabilities 总体资产与负债
!u0qF!/W aggregate at constant price 按固定价格计算的总体数字
lo%:$2*'p aggregate demand 总需求
nK" XyZ& aggregate gross position 总持仓量
u&!QP4$"z aggregate limit 总限额
X(Wd aggregate of salaries tax 合计薪俸税
f;u<r? >Z aggregate performance 总体表现；总体业绩
\[Dxg` ;4
aggregate supply 总体供应
IU8/B+hM~ aggregate surplus 总盈余
+x3T^G aggregate total 整体总额
Sj$XRkbj: aggregate value 总值；合计价值
Uo!#p'<w)p aggregated basis 合计基准
H |1owmbD aggregated net chargeable income 合计应课税入息实额
I}#_Jt3R aggregation 合并计算；合计；总和
5gPcsn"D aggregation of incomes of husband and wife 夫妇入息合并计算
$&@L[ [xl aggregation of property 财产的总和
19u'{/Y" agio 差价；贴水
LvsNU0x 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》
I'_u4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lAxbF 《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》
0
s-IW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r
pv `% 《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》
gRk%ObJGqm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|-W7n'n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
OKo39 A\fu agreement for a settlement 授产协议
G/2| *H agreement for assignment 转让协议
i,{'}B agreement for sale 售卖协议；买卖协议
_\9|acFT2O agreement for sale and purchase 买卖协议
q\P"AlpC! agreement for the payment of interest 支付利息协议
LG0z|x(
agreement for the repayment of money 还款协议
[84f[`!Ui agreement of reinsurance 再保险协议
1@j0kTJ~m Agricultural Bank of China 中国农业银行
"QWF&-kAI air passenger departure tax 飞机乘客离境税
=,/08Cs Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D{]t5 0a. airport tax 机场税
&vf%E@< alcohol duty 酒精税
+wAH?q8f alienation 让与；让渡；转让
v[r5!, F alimony 生活费；赡养费
1 h.=c All Ordinaries Index [AOI] 所有普通股指数
)}-,4Iu% all risks 全险；综合险
&B</ ^: All Sales Record for Stock Market 《股票市场成交报告》
S}/?L m} Allied Capital Resources Limited 新联财务有限公司
?Mb 'l4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8b0!eB#_Ee allocation letter 拨款信件
!ys82 allocation of fund 分配款项；预留款项
4xg7 oo0iJ allocation of profit 利润分配；溢利分配
/.'tfy $ allocation warrant 拨款令
s<i& q {r allotment 分配；配股
B M(8+Wj allotment notice 股份配售通知；配股通知
]}3 AP!: allotment of shares 股份分配
zHI_U\ "8D allowable 可获宽免；免税的
=@ '>|-w| allowable business loss 可扣除的营业亏损
X*'tJN $ allowable expenses 可扣税的支出
HAH v^ allowance 免税额；津贴；备抵；准备金
Oie0cz:>: allowance for debts 债项的免税额
X}~5%B( allowance for depreciation by wear and tear 耗损折旧免税额
\
2$nFr?0 allowance for funeral expenses 殡殓费的免税额
+bG^SH2ke allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s~@4 allowance for repairs and outgoings 修葺及支出方面的免税额
~w&P]L\dB allowance to debtor 给债务人的津贴
7IrbwAGZ3 alteration of capital 资本更改
}=1#ANM1 alternate trustee 候补受托人
a@ E+/9 amalgamation 合并
q no8qF* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1}moT# ambit of charges 征税范围；收费范围
3fS+,>s\O amended valuation 经修订的估值
gEVN;G'B<= American Commodities Exchange 美国商品交易所
b
h%@L o American Express Bank Limited 美国运通银行
7~2b4"& American Stock Exchange 美国证券交易所
(vq0Gl amortization 摊销
tgy= .o ] amount due from banks 存放银行同业的款项
@a08*"lbp amount due from banks abroad 存放海外银行同业的款项
2yu\f u amount due from holding companies 控股公司欠款
_vQtV] amount due from local banks 存放本港银行同业的款项
%S G* *7 amount due to banks 银行同业的存款
z|w @eQ", amount due to banks abroad 海外银行同业的存款
dM%#DN8 l amount due to holding companies 控股公司存款
3D)gy9T&l amount due to local banks 本港银行同业的存款
7oj
^(R, amount due to outport banks 外埠银行同业的存款
G :W4<w amount for note issue 发行纸币的款额
u&q RK>wLa amount of bond 担保契据的款额
%h)6o99{wF amount of consideration 代价款额
<oweLR t amount of contribution 供款数额
C
#A sA amount of indebtedness 负债款额
uSeRn@ amount of principal of the loan 贷款本金额
.AIlv^:|U amount of rates chargeable 应征差饷数额
5pF4{Jd1 amount of share capital 股本额
ze+_iQ5 amount of sums assured 承保款额
6qW/Td|g amount of variation 变动幅度
Md~%
e' amount of vote 拨款数额
0y>]6 8D amount payable 应付款额
YVzcV`4w( amount receivable 应收款额
}ze,6T*z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cQ= "3M)~r analysis 分析
RTPxAp+\5 ancillary risk 附属风险
]b jXbbHd annual account 周年帐目；周年帐目报表；年度决算；年结
FtaO@5pS54 annual accounting date 年结日期
k<1BE^[ V annual allowance 每年免税额；年积金；年度津贴；年津
DB1GW, annual balance 年度余额
0q|.]:][Eo annual disposable income 每年可动用收入
Fap@cW3?8 annual estimates 周年预算
:xn/9y+s annual fee 年费
S7{L-"D =y annual general meeting 周年大会
IO,ddVO annual growth rate 年增率；每年增长率
v!\\aG/ annual long-term supplement 长期个案每年补助金
<M(Jqb cWa annual pensionable emolument 可供计算退休金的年薪
{ o2p CH annual report 年报
AOT +4*)% Annual Report on the Consumer Price Index 《消费物价指数年报》
{`2R<O annual return 周年报表；周年申报表；每年报税表格
Y<~N x~w{ Annual Return Rules 《周年报表规则》
L*;XjacI] annual review of consumer prices 每年消费物价回顾
4 1w*<{Lk annual roll-forward basis 逐年延展方式
r:[N#*kK annual salary 年薪
7+I%0U}m annual statement 年度报表；年度决算表
t<_Jx<{2 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
:lF[k`S T annuitant 年金受益人
/i$ -ws- annuity 年金
wzLR]<6G annuity contract 年金合约
v35wlt^} annuity on human life 人寿年金
-&4W0JK9 antecedent debt 先前的债项
yv.Y-c= ante-dated cheque 倒填日期支票
m!{}Y]FZn anticipated expenditure 预期开支
I)wjTTM5 anticipated net profit 预期纯利
c\X0*GX anticipated revenue 预期收入
Jr0D: anti-inflation measure 反通货膨胀措施
Oeua<,]Z~ anti-inflationary stance 反通货膨胀立场
4WK@ap-~ apparent deficit 表面赤字
BUH~aV apparent financial solvency 表面偿债能力
KmuE#Ia apparent partner 表面合伙人
~Wh} W((L application for personal assessment 个人入息课税申请书
qo1eHn4 application of fund 资金应用
6XVr-ef application to release as liquidator and to destruct the books of accounts and documents
_{.=zv|3 申请免除清盘人职务及毁灭帐簿与文件
5hNjJqu appointed actuary 委任精算师
1J}i :i& appointed auditor 委任核数师；委任审计师
)_*<uSl appointed trustee 委任的受托人
d2b L_ appointer 委任人
+UzFHiG y# apportioned pro rata 按比例分摊
]SNA2?q apportionment 分配；分摊
ZTCzD 8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Yzr Rn Vr apportionment formula 分摊方程式
PUMh#^g} apportionment of estate duty 遗产税的分摊
5k0r{^#M appraisal 估价；评估
l?>sLKo9 appreciable growth 可观增长
/u9Md 3q*' appreciable impact 显着影响
v3b[08
F appreciable increase 可观增长
)Fc ` rY appreciation 增值；升值
]Lc:M'V# appreciation against other currencies 相对其他货币升值
]ne&`uO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b;wf7 ~a* appreciation tax 增值税
"AN2K appropriation 拨款；拨用；拨付
%GRD3S
appropriation account 拨款帐目
| aH ;@V Appropriation Bill 拨款法案
=@#[@Ia appropriation-in-aid system 补助拨款办法
%O 5
k+~9 approved assets 核准资产
txF)R[ dZK approved basket stock 认可一篮子证券
`;[ j`v8O approved budget 核准预算
J CjQR`) approved charitable donation 认可慈善捐款
]+1?T)<! approved charitable institution 认可慈善机构
6 S-1Wc4 approved currency 核准货币；认可货币
X#l]%IrW! approved estimates 核准预算
T6s~f$G approved estimates of expenditure 核准开支预算
8 no_xFA approved overseas insurer 核准海外保险人
F_8nxQ- approved overseas trust company 核准海外信托公司
.#"O VI]# approved pooled investment fund 核准汇集投资基金
+Eil:Jz approved provident fund scheme 认可公积金计划
I] qml2 approved provision 核准拨款
+r7uIwi$@ approved redeemable share 核准可赎回股份
]~my<3j}or approved regional stock 认可地区性证券
gu+c7qe approved retirement scheme 认可退休金计划
=NyN.^bwT approved subordinated loan 核准附属贷款
uzf@49m]m arbitrage 套戥；套汇；套利
g8 (zvG;Y arbitrageur 套戥者；套汇者
|_&Tu#er3 arbitrary amount 临时款项
_pu G?p arrangement 措施；安排；协定
= >
.EDL. arrears 欠款
a6K1-SR^6) arrears of pay 欠付薪酬
"=l<%em arrears of revenue 逾期未收税款；逾期未收的帐项
P;%4I mq3 articles of association 组织章程；组织细则；组织章程细则
7aH E:Dnwp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
liEb(<$a ascertainment of profit 确定利润
DlB"o. "Asia Clear" “亚洲结算系统”
D q/ _#&S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%B^nQbNDM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<V P@# Asian Development Fund [ADF] 亚洲发展基金
(2H e]M\ Asian dollar bond 亚洲美元债券
fH_G; #q Asian dollar market 亚洲美元市场
xPa>-N=* Asian dollar rate 亚洲美元利率
auOYi<<>W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
VKtrSY}6T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8'=8! V asked price 沽盘；喊价；索价；卖方报价
@Q: 5{? assessable income 应评税入息
NTR w:' assessable loss 应评税亏损
N2yxli assessable profit 应评税利润
=Qt08,.bW assessable value 应评税值
b .9]b assessed profit 估定利润
JTcK\t8 assessed value 经评估价值
yVe<[!hJ assessment 评税；评定；估价；评税单
?!H <V@a assessment number 评税编号；估价编号
/1X0h assessment of additional tax 补加税评税
i2or/(u` assessment of performance 业绩评估；实绩评价
]?P9M<0PM Assessor 评税主任
"hRw_ < asset price bubbles 资产价格泡沫
v kmTd4g asset-backed securities 具资产保证的证券
uq;,h46 ki assets accretion 资产增值
H \ $04vkR assets and liabilities 资产与负债
kc& >l ( assets betterment statement 资产递增表；资产改进表
Rul Zh2C assets lending 实物放款；有抵押贷款
n7~!klF- assets of the company passing on the death 死者去世时转移的公司资产
0mB]*<x8 assets pledged as security for liabilities 用作负债抵押的资产
^H'zS3S assets portfolio 资产投资组合
Ro+/=*ql~ assets price 资产价格
|]7z assets quality 资产质素
sY?pp
' }a assets realization 资产变现
owA3>E5t& assets refinancing arrangement 资产再集资安排
<fX]`57Dc` assets securitization 资产证券化
}{*((@GY} assets situated outside Hong Kong 在香港以外地方的资产
Wx}+Vq<q assets stripping 削减资产；拆卖资产
*#j+, q!X assets value 资产值
~8'4/wh+8 assignee 承让人
K~nk:} 3Ui assignment 转让；转让书；转让契
7&G[mOx0 assignment of interest 权益转让
bK `'z i assignment of letters patent and trade mark 专利证书及商标转让
Y a] qo] assignment of property 物业转让；物业转让书
b&u o^G, assignment right 转让权
<Sn5ME<* assignor 转让人
azM rY< associate 有联系的人；有关连人士；相联者；合伙人；联系人
} G$rr.G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zGFo -C associate member 附属会员
}a@ZFk_> associated body corporate 相联法人团体
\M>+6m@w associated company 相联公司；联属公司
]}Hcb)'j@ associated corporation 相联法团
6T 2jVNg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Fy-+? ~ 公认会计师公会〔英国〕
Y7R"~IA$ Association of Futures Exchange Brokers 香港期货经纪协会
)I<p< HQD Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
> So)KB association of underwriters 承保人组织
|Ia3b V W assumption of control 接管
ocwRU0+j assurance 担保；保险；转易；转易书
R4,j assurance of interest 权益的转易
h'wOslyFa at 19XX price 按一九ＸＸ年价格计算
YIA}F1: at a discount 按赔价计算；按贴水价格计算；打折扣
}S6S z&) at a premium 按溢价计算；按升水价格计算
2Mx9Kd'a
r at call 通知付款；按通知
+r)'?zU at constant market price 按固定市价计算
W(9f CDO; at constant price 按固定价格计算
ToIvyeFr at cost 按成本计算
a
pqzf at current market price 按当时市价计算；按现时市价计算
CQfrAk4mu at current price 按当时价格计算；按现时价格计算
?4=8z8((! at factor cost 按要素成本计算；按生产要素成本计算
D %cWw0Oq at money-of-the-day price 按付款当日价格计算
o uKID_ ' at or better 按指定或较佳价位〔买卖指令〕
HxJKS*H; at par 按面值计算；平价
+~J?/ at sight 见票即付
d,au&WZ;_ at the close 按收市盘
c_xtwdkL9 at the opening 按开市盘
=?UCtYN,P attestation 见证；见证条款
~~ ]/<d at-the-money option 平价期权
GDC`\cy attorney 受权人；受托代表人
IWN:GFH( attornment 新拥有人承认书
42LlR
0 attributable profit 可归属利润
VAf~,T]Ww attributable share value 可归属股份价值
'01H8er Auckland Stock Exchange 奥克兰证券交易所
|i-Q fpn auction 拍卖
x KKL4ws auctioneer 拍卖商
D3yG@lIP3 audit 审计；核数
{O*<1v9< Audit Commission 审计署
*zX*k 7LnV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D"fE )@Q@Y 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〕
~*D)L'`2M audit review 帐目审查
e!yUA!x`u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?}sh@;]*h audited account 审计帐目；经审计的帐目
yG58?5\9 audited annual account 经审计的周年帐目
#5O'XH5_ audited balance sheet 经审计的资产负债表
?}%Gr,tj2 auditor 核数师；核数主任；审计师
th 8f auditor's certificate 核数师证明书；审计师证明书
P%>? O :a auditor's report 核数师报告；审计师报告
Y 4`MgP8t Aussie bond 澳元债券
NLM ]KT austerity budget 紧缩预算
~*-ar 6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R sU= fe, Australia All Ordinaries Index 澳洲所有普通股票指数
+uW$/_Y$ Australian Dollar [AUD] 澳元
N)A?*s'v~ Australian Options Market 澳大利亚期权市场
qWe1`.o Australian Securities Commission 澳洲证券事务监察委员会
9@C3jZ+9`H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o9M[Zr1@k Australian Stock Exchange 澳大利亚证券交易所
jJl6H~
"q Austrian Schilling [ATS] 奥地利先令
9BB<.
p authentication 认证；鉴证
hi ,! authority to purchase 委托购买证；委购书
-i|qk`Y authorization 认可；核准；授权；授权书
>%+ "-bY authorization by direction 指示授权
]aq!@rDX authorization by instruction 指令授权
wJh|$Vn authorization by warrant 令状授权
sd\> |N?' authorization of unit trust 单位信托的认可
W<TW6_*e authorized agent 指定代理人
+4ax~fuU authorized capital 法定资本
I jN3 jU authorized clerk 出市员
';??0M authorized dealer 认可交易商
e;pVoRI authorized financial institution 认可财务机构
hu\HK81m authorized fund 认可基金
bJe*J\){ authorized fund house 获授权的基金公司；认可基金公司
<5/r authorized institution 认可机构
h{.KPK\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2}]6~i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AY:3o3M authorized insurer 获授权保险人；获认可承保人
8 f%@:}H authorized investment 特准投资项目
=25q Y"Mf authorized person 获授权人
?RvXO'm l authorized representative 获授权代表
VE^NSk Oa& authorized share capital 法定股本
_:0<]<x? automated quotation system 自动报价系统
}5bh,' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{rGq|Bj 自动交易系统〔香港期货交易所有限公司〕
'P}"ZHW automatic adjustment mechanism 自动调整机制
RH ow%2D automatic adjustment system 自动调整系统
3tI=? E# Automatic Clearing House 自动票据交换所
sj2v*tFb automatic exchange rates accumulation system 自动化汇率累集系统
l.1)%q&@^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
B?-RzWB\3 automatic teller machine [ATM] 自动柜员机
dv-yZRU: autopay 自动转帐
g~.,-V} available assets 可用资产
Y5=~>*e available fiscal reserve 现存财政储备
!U}A1) available profit 可用利润
@B
~! [l Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]P$8# HiX average 平均；平均数；海损
'Z'X`_ average basic salary 平均基本薪金
oT&JQ,i[2Q average consumer expenditure 平均消费开支；一般消费开支
Y32F { z average cost 平均成本
]>/Y U*\ average cost of land production 增辟土地平均成本
!`\W8JT+ average daily turnover 平均每日成交额
sF]v$ kq average daily wage rate 平均每日工资率
y?<[g;MuT average expenditure pattern 平均开支模式
VgZ<T,SuW average growth rate 平均增长率
Gk,{{:M:5 average net fixed assets 固定资产平均净值
MLY19 ;e average of relatives 相对价格平均数
M$-4.+G average price 平均价格
hx x,E>k average propensity to consume 平均消费倾向；一般消费倾向
_`/0/69 average propensity to save 平均储蓄倾向；一般储蓄倾向
wQ!~c2a<8 average rate 平均率
~w Dmt average revenue 平均收入；平均收益
|K'{R'A average stock 平均库存；平均存货
%cO;{og M average yearly rent 平均年租
m(n lu avoidance of double taxation 避免双重课税
N<hb V0$ % avoidance of tax 避税
