A:
]jjHIFX A share Ａ股；甲类股份
*PM#ngLX}r abatement of tax 减税；减扣免税额
}]<0!q &xB ABN AMRO Bank N.V. 荷兰银行
9(6f:D above-the-line expenditure 线上项目支出；经常预算支出
3N257] above-the-line receipt 线上项目收入；经常预算收入
VYbH:4K@% ABSA Asia Limited 南非联合亚洲有限公司
^ ,}1^?* absolute change 绝对数值变更
3$G &~A{ absolute expenditure 实际开支
g8k S}7/ absolute guideline figure 绝对准则数字
f\xmv|8 absolute interest 绝对权益
wDR/Vr"f absolute order of discharge 绝对破产解除令
5I f.[j { absolute profit margin 绝对利润幅度
x n?$ @ absolute value 实值；绝对值
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$p8J absolutely vested interest 绝对既得权益
Np7+g`nG absorbed cost 已吸收成本；已分摊成本
HA$X g
j absorption 吸收；分摊；合并
j<'ftK k absorption rate 吸收率；摊配率；分摊率
f*}}Az.4 ACB Finance Limited 亚洲商业财务有限公司
z^vfha acceptable form of reciprocity 合理的互惠条件
U$|q] N acceptable rate 适当利率；适当汇率
&+ "<ia( acceptance agreement 承兑协议
0 30LT$&! acceptance for honour 参加承兑
.+A )^A acceptor 承兑人；接受人；受票人
_ _!LTpp acceptor for honour 参加承兑人
pu~b\&^G accident insurance 意外保险
,oykOda:| Accident Insurance Association of Hong Kong 香港意外保险公会
>dx/k)~~-L accident insurance scheme 意外保险计划
`*6 |2 accident year basis 意外年度基准
[;H-HpBaa accommodation 通融；贷款
DL`8qJ'mJs accommodation bill 通融票据；空头票据
IdqCk0lVD accommodation party 汇票代发人
j"K^zh account balance 帐户余额；帐户结余
eSQkW account book 帐簿
=^1jVaAL account collected in advance 预收款项
wx^Det account current book 往来帐簿
aVCPaYe^ account of after-acquired property 事后取得的财产报告
?Z2`8]-E account of defaulter 拖欠帐目
)( 0if0D4 account payable 应付帐款
`Fie'[F5,) account payee only [A/C payee only] 只可转帐；存入收款人帐户
zOd* > account receivable 应收帐款
w"5Eyz-eO account receivable report 应收帐款报表
~m_{&,C A. account statement 结单；帐单；会计财务报表
w? >f:2(=[ account title 帐户名称；会计科目
~ | b\1SR accountant's report 会计师报告
?5F lbiT Accountant's Report Rules 会计师报告规则
!B 4z U:d accounting and auditing procedure 会计与审计程序；会计与核数程序
F e i5' Accounting Arrangements 《会计安排》
$C.a@gm accounting basis 会计基础
Mgr?D accounting by Official Receiver 破产管理署署长呈交的帐目
L&c
&
<+0T Accounting Circular 《会计通告》
! ui accounting class 会计类别
|QS3nX< accounting date 记帐日期；会计结算日期
GF6 o accounting for money 款项核算
XwUa|"X6 Accounting Officer 会计主任
(?m{G Q accounting period 会计报告期；会计期
%cLS*=MO accounting policy 会计政策；会计方针
j Yi,oE accounting practice 会计惯例
1aQm r=, accounting principle 会计准则
vhPlH 0 accounting record 会计记录
hs[x\:})/ accounting report 会计报告
-nXP<v=V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(P `=9+ Accounting Society of China 中国会计学会
V:w%5'^3 accounting statement 会计报表
?TeozhUY accounting system 会计制度；会计系统
b3E GtC}^ accounting transaction 会计事项；帐务交易
vo f8bQ{& accounting treatment 会计处理
S=ZZ[E_~S accounting year 会计年度
ele@xl accretion 增值；添加
L/ Q[N^ (^ accrual 应计项目；应累算数目
h~7#$i accrual basis 应计制；权责发生制
+!0K]$VZs accrual basis accounting 应计制会计；权责发生制会计
j1 KNgAo<4 accrue 应累算；应计
''YqxJ fb accrued benefit 应累算利益
p ;>A:i accrued charges 应计费用
kh9'W<tE accrued cumulative preference share dividend 应累算的累积优先股股息
D3cJIVM accrued expenses 应累算费用
o>_})WM1[ accrued interest payable 应付利息；应计未付利息
rw,Ylr :3 accrued interest receivable 应收利息；应计未收利息
uG^CyM >R` accrued right 累算权益
@>HTbs6W accruing profit 应累算的利润
AY{KxCr b^ accumulated fiscal reserve 累积财政储备
*mzi ?3 accumulated profit 累积利润；滚存溢利
TY)QE accumulated reserve 累积储备
l3sF/zkH accumulation of surplus income 累积收益盈余
!{g<RS( c acquired assets 既得资产
HwHF8#D*l acquisition 收购；购置；取得
.26mB
Xr acquisition cost 购置成本
pASX-rb acquisition expenses 购置费用
*{3d+j/?/ acquisition of 100% interest 收购全部股权
o5bp~.m<
acquisition of control 取得控制权
2
^m}5:0 acquisition of fixed assets 购置固定资产
RNi%6A1 acquisition of shell “买壳”
\IE![=p\w acquisition price 收购价
HohCb4do act of God 天灾
!HvA5'|:} acting partner 执事合伙人
pR$(V4> active market 买卖活跃的市场；交投畅旺的市场；旺市
|tGUx*NN active partner 积极参与的合伙人
6N#hN)/ active trading 交投活跃
U?#wWbE1 actual circulation 实际流通
oT-gZedW( actual cost 实际成本
-B;# pTG actual expenditure 实际开支；实际支出
iM@$uD$_Q2 actual income 实际入息；实际收入；实际收益
+4s]#{mP actual market 现货市场
$Z:O&sD{ actual price 现货价；实际价格
2) n`Bd actual profit 实际利润
o]4]fLQ actual quotation 实盘；实际价位；实际报价
itg_+%^R actual year basis 按实际年度计算
j(=w4Sd_W actuals 实货
5tYo! f actuarial investigation 精算调查
(-gomn actuarial principle 精算原则
_#u\ar) actuarial report 精算师报告
f' ?/P~[ Actuarial Society of Hong Kong 香港精算学会
Q#\Nhc actuarial valuation 精算师估值
n9'3~qVZ actuary 精算师
t>[W]%op ad referendum agreement 暂定协议；有待覆核的协定
ri Db !oC ad valorem duty 从价税；按值征税
17 Ugz? ad valorem duty system 从价税制
4rU/2}. q ad valorem fee 从价费
hq
3n&/ ad valorem tariff 从价关税
Nap[ =[rv additional allowance 额外免税额
sp,-JZD additional amount for unexpired risk 未过期风险的额外款额
J#I RbO) additional assessable profit 补加应评税利润
/eI|m9ke additional assessment 补加评税
'XK 'T\m additional commitment 额外承担
7%y$^B7{ additional commitment vote 额外承担拨款
zmo2uUEd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i "h\*B= additional dependent parent allowance 供养父母额外免税额
w:t~M[kTW additional provision 额外拨款
Sc7 Ftb% additional stamp duty 附加印花税
4j={ 9e< additional tax 补加税罚款；补加税款
V4[-:k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'z ?Hv adjudged bankrupt 被裁定破产
x4WCAqi/2 adjudicated bankrupt 裁定破产人
cUY- adjudication fee 裁定费；评定印花税额手续费；评估契据费
geme_ adjudication of bankruptcy 裁定破产；宣告破产
e FG/!b<17 adjudication of insolvency 裁定无力偿还债务
fpR|+ `k adjusted actual 经调整的实数；调整后的实数
:W.H#@'( adjusted current assets 经调整的流动资产；调整后的流动资产
o-\h;aQJ adjusted figure 经调整的数字；调整后的数额
fz(YP=@ZnP adjusted liabilities 经调整的负债；调整后的负债
Lc{AB!Br adjusted loss 经调整的亏损；调整后的亏损
w"j >^#8 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
|V a :*3u adjusted profit 经调整的利润；调整后的利润
'Aq^z%| adjusted surplus 经调整的盈余额；调整后的盈余额
P([!psgu adjusted value 经调整的价值；调整后的价值
5#GMp adjustment 调整；修订；理算〔保险〕
kelBqJ-,p adjustment centre 调剂中心
`
,\b_SFg adjustment lag 调整过程的时间差距；调整时差
("8 Hku? adjustment mechanism 调整机制
D0Dz@25- adjustment of loss 亏损调整
@ap!3o8,9 adjustment process 调整过程；调整程序
dKzG,/1W[m adjustment range 调整幅度
M~A# _%2U administered exchange rate 受管制汇率
wlX s/\es Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T#ls2UL*xh administration expenses 行政费用
X q? >a+B administration fee 手续费；行政费
B!wN%> U administration in bankruptcy 破产管理
8,U~ p<Gz administration order 遗产管理令
UY3)6}g6 administrator 管理人；遗产管理人
ZC?~RXL( administrator of the estate 遗产管理人
t<45[~[ admission of debt 债项承认书
(Ceru o S admission of proof 接纳债权证明
i!a!qE. 1 advance 放贷款项；垫付款项；预支款项；预付款项
`NIb? /!f advance account 暂支帐目；预付款帐户
QTHY{:Rmu advance compensation 预付补偿金
5i[O\@]5 advance from shareholder 股东垫款
NNt n advance pending reimbursement 预支以待日后付还
QLJ \> advanced economy 先进经济体系
~su>RolaX advancement 预付；预付财产
y\??cjWb] advances warrant 垫款令
s ~Eo]e advancing 贷出
2u]G]: ml adverse balance 逆差
Wd'}YbC adverse exchange 逆汇
vFU p$[ advertisement addressed to shareholders 在报章刊登的致股东通告
k-~}KlP advice for collection 托收通知书
f Fi=/} advice of drawing 提款通知书；汇票通知书
In?rQiD9 advice of payment 付款通知
^T&{ORWz Advisory Committee [Securities and Futures Commission]
W sHD Ip 谘询委员会〔证券及期货事务监察委员会〕
fEBi'Ad Advisory Committee on Diversification 经济多元化谘询委员会
%r^tZ ;; l affidavit 誓章；遗产申报誓章
.#&)%}GC affidavit of no receipt 述明无收款的誓章
tj;47UtH affiliate 联号；联营公司；附属公司
y4kn2Mw; affiliated company 附属公司；联号；联营公司
& D P"RWT/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Oe Q[-e affordability 负担能力
-HF?1c African Development Bank [AfDB] 非洲开发银行
k6#$Nb606 after-acquired property 事后取得的财产
e| t x`yA after-hours dealing 市后交易
7m#EqF$P after-tax profit 税后盈利；税后利润；税后溢利
zZMKgFR@ agency agreement 代理协议
(dg,w*t' agency expenses 代理机构的开支
< WUgH 6" agency fee 代理费
Zf$mwRS[_ Agency Law 《代理法》
6 wN*d 5 agent 代理人；承销人
a4s't%
P agent of company 公司代理人
v.RA{a 9 agent's fee 代理人费；经纪费
XpANaqH\ aggregate 总计；总数；总体数字
JZ}zXv aggregate amount 总款额；总额
Q&I # aggregate assets and liabilities 总体资产与负债
Uh0g !zzp aggregate at constant price 按固定价格计算的总体数字
fq>{5ODO aggregate demand 总需求
wqG#jC!5 aggregate gross position 总持仓量
&k'< xW?x aggregate limit 总限额
,u}wW*?,sT aggregate of salaries tax 合计薪俸税
+
E{[j aggregate performance 总体表现；总体业绩
ozY$}|sjDT aggregate supply 总体供应
H^'%$F?Ss aggregate surplus 总盈余
G ]h aggregate total 整体总额
Ry +?#P+ aggregate value 总值；合计价值
X+ Sqw5rH aggregated basis 合计基准
FRxR/3 & aggregated net chargeable income 合计应课税入息实额
y{M7kYWtHV aggregation 合并计算；合计；总和
^x0N] / aggregation of incomes of husband and wife 夫妇入息合并计算
s17)zi ,?4 aggregation of property 财产的总和
@G;9eh0$ agio 差价；贴水
q]1p Q)\'p 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》
. c>6}:ye Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ViW2q"4= 《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》
E,d<F{=8,o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>,Y+ 1 《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》
+o@:8!IM1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%<^^ Mw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zsuqRM
" agreement for a settlement 授产协议
.$s']' = agreement for assignment 转让协议
A,&711Y agreement for sale 售卖协议；买卖协议
[.&JQ agreement for sale and purchase 买卖协议
r], %:imGr agreement for the payment of interest 支付利息协议
COsy.$|4 agreement for the repayment of money 还款协议
&yP|t":HWX agreement of reinsurance 再保险协议
$%$zZJ@/ Agricultural Bank of China 中国农业银行
;39 b.v\^ air passenger departure tax 飞机乘客离境税
)@9Eq|jMC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ep(xl HTv airport tax 机场税
; o'>`=Y alcohol duty 酒精税
p9jC-&: alienation 让与；让渡；转让
[f:&aS+ alimony 生活费；赡养费
gaC4u,Zb All Ordinaries Index [AOI] 所有普通股指数
R1 SFMI
all risks 全险；综合险
n;Mk\*Cg All Sales Record for Stock Market 《股票市场成交报告》
E!ZLVR.K Allied Capital Resources Limited 新联财务有限公司
X>
98 ` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
oAifM 1*0 allocation letter 拨款信件
A3.I|/ allocation of fund 分配款项；预留款项
aoz+T h3 allocation of profit 利润分配；溢利分配
Cgln @Rz allocation warrant 拨款令
G(?1 Urxi allotment 分配；配股
dfAw\7v/ allotment notice 股份配售通知；配股通知
l1kHFeq allotment of shares 股份分配
<r <{4\%} allowable 可获宽免；免税的
5 mV!mn:H: allowable business loss 可扣除的营业亏损
8D >5 (Dg- allowable expenses 可扣税的支出
,FP0n allowance 免税额；津贴；备抵；准备金
^O<v'\!z- allowance for debts 债项的免税额
u ]y[g allowance for depreciation by wear and tear 耗损折旧免税额
^O<' Qp,[: allowance for funeral expenses 殡殓费的免税额
ogSDV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=p5]r:9W allowance for repairs and outgoings 修葺及支出方面的免税额
t ] Ln(r allowance to debtor 给债务人的津贴
1.u^shc&| alteration of capital 资本更改
UUDbOxD^w alternate trustee 候补受托人
#qk=R7" Q amalgamation 合并
/":/DwI' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dn}EM7:Z ambit of charges 征税范围；收费范围
(xvg.Nby amended valuation 经修订的估值
Q_p&~ PNy5 American Commodities Exchange 美国商品交易所
iz;5 : American Express Bank Limited 美国运通银行
x~uDCbL American Stock Exchange 美国证券交易所
/tG as amortization 摊销
IAzFwlO9 amount due from banks 存放银行同业的款项
YJ6:O {AL1 amount due from banks abroad 存放海外银行同业的款项
U]+I P;YS amount due from holding companies 控股公司欠款
$Tv~ *|a amount due from local banks 存放本港银行同业的款项
,d *1|oUw amount due to banks 银行同业的存款
A",}Ikh='` amount due to banks abroad 海外银行同业的存款
94O\M
RQ* amount due to holding companies 控股公司存款
Z,AY<[/C amount due to local banks 本港银行同业的存款
O Lt0Q.{ amount due to outport banks 外埠银行同业的存款
@f"[*7Q`/ amount for note issue 发行纸币的款额
FO(QsR=\s amount of bond 担保契据的款额
-rYb{<;ST amount of consideration 代价款额
J~J+CGT~2 amount of contribution 供款数额
uv-O`) amount of indebtedness 负债款额
) H]L/n amount of principal of the loan 贷款本金额
QKEtV amount of rates chargeable 应征差饷数额
.fqy[qrM amount of share capital 股本额
&Jb$YKt amount of sums assured 承保款额
IhK
SwT amount of variation 变动幅度
|5`ec jb. amount of vote 拨款数额
q2F `q. j amount payable 应付款额
Lp"OXJ*es amount receivable 应收款额
i,"Xw[H*s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9i 9
,X^= analysis 分析
&/Gn!J;1 ancillary risk 附属风险
qLX<[UL annual account 周年帐目；周年帐目报表；年度决算；年结
|15 !D annual accounting date 年结日期
I74Rw*fB annual allowance 每年免税额；年积金；年度津贴；年津
2o9B >f&g annual balance 年度余额
8a@k6OZ annual disposable income 每年可动用收入
"9^b1UH< annual estimates 周年预算
&-o5lrq annual fee 年费
>`&2]Wc) annual general meeting 周年大会
6ERMn"[_w annual growth rate 年增率；每年增长率
#wT6IU1 annual long-term supplement 长期个案每年补助金
I+twI&GS annual pensionable emolument 可供计算退休金的年薪
LHx ")H?, annual report 年报
2!}F+^8'P Annual Report on the Consumer Price Index 《消费物价指数年报》
3
eF c annual return 周年报表；周年申报表；每年报税表格
@=A Qr4& Annual Return Rules 《周年报表规则》
'MX|=K!C annual review of consumer prices 每年消费物价回顾
!%}n9vr!}\ annual roll-forward basis 逐年延展方式
)M"NMUuU" annual salary 年薪
T <>B5G~% annual statement 年度报表；年度决算表
9XQE5^ 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
d ])ctx B annuitant 年金受益人
{R63 n annuity 年金
2V% z= annuity contract 年金合约
U5-8It2OR annuity on human life 人寿年金
.]KC* 2 antecedent debt 先前的债项
f^hJA Z ante-dated cheque 倒填日期支票
XP!m]\E&I anticipated expenditure 预期开支
{E(2.'d anticipated net profit 预期纯利
#r"|%nOfY anticipated revenue 预期收入
( sl{Rgxe* anti-inflation measure 反通货膨胀措施
zOMxg00 anti-inflationary stance 反通货膨胀立场
-,;woOG apparent deficit 表面赤字
Kv1~ ,j6 apparent financial solvency 表面偿债能力
zRLJ| ejMP apparent partner 表面合伙人
uUx7>algF application for personal assessment 个人入息课税申请书
QGOkB application of fund 资金应用
EpR n ,[ application to release as liquidator and to destruct the books of accounts and documents
QPLWRZu@ 申请免除清盘人职务及毁灭帐簿与文件
h]~FYY appointed actuary 委任精算师
aqqo>O3 s appointed auditor 委任核数师；委任审计师
%X\A|V& appointed trustee 委任的受托人
Hicd
-' appointer 委任人
F-o?tU apportioned pro rata 按比例分摊
6RxI9{ry apportionment 分配；分摊
f^QC4hf0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Go:(R {P apportionment formula 分摊方程式
!nJ l.Y$ apportionment of estate duty 遗产税的分摊
am3JzH appraisal 估价；评估
ayn aV appreciable growth 可观增长
E<! L^A
M` appreciable impact 显着影响
j>\rs|^O appreciable increase 可观增长
Z@x& appreciation 增值；升值
GK,{$SC+= appreciation against other currencies 相对其他货币升值
S}h
d, "I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s}Go")p<: appreciation tax 增值税
t>%b[(a appropriation 拨款；拨用；拨付
YwY?tOxBe appropriation account 拨款帐目
19(x$=: Appropriation Bill 拨款法案
L.;x=w appropriation-in-aid system 补助拨款办法
?&,6Y '" approved assets 核准资产
Sf PQ;s' approved basket stock 认可一篮子证券
3k>#z%// approved budget 核准预算
!wd
wo 0 approved charitable donation 认可慈善捐款
w DoCc: approved charitable institution 认可慈善机构
(t5y$b c approved currency 核准货币；认可货币
}yrs6pQ approved estimates 核准预算
zb[kRo&a0W approved estimates of expenditure 核准开支预算
g%]<sRl:- approved overseas insurer 核准海外保险人
PCgr`($U approved overseas trust company 核准海外信托公司
]Z\ W%'q+ approved pooled investment fund 核准汇集投资基金
ND?"1/s approved provident fund scheme 认可公积金计划
G6>sAOf approved provision 核准拨款
K\ B!tk approved redeemable share 核准可赎回股份
.j,xh )v" approved regional stock 认可地区性证券
mMZrBz7r approved retirement scheme 认可退休金计划
^J^~5q8 approved subordinated loan 核准附属贷款
@V^.eVM\R arbitrage 套戥；套汇；套利
By!u*vSev arbitrageur 套戥者；套汇者
Ufi#y<dP arbitrary amount 临时款项
kz Uj ) arrangement 措施；安排；协定
AIQ
{^: arrears 欠款
u&o4? ] 6 arrears of pay 欠付薪酬
KgD$P(J:[ arrears of revenue 逾期未收税款；逾期未收的帐项
DH _~,tK9 articles of association 组织章程；组织细则；组织章程细则
U)-aecB! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1#"wfiW ascertainment of profit 确定利润
7yg {0a "Asia Clear" “亚洲结算系统”
`l?MmIJ
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|8k^jq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I;_T_m4.q Asian Development Fund [ADF] 亚洲发展基金
>#mKM%T2MJ Asian dollar bond 亚洲美元债券
RYC%;h Asian dollar market 亚洲美元市场
Ym ]g0a Asian dollar rate 亚洲美元利率
&e).l<B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d@* dbECG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O3slYd&V asked price 沽盘；喊价；索价；卖方报价
B$JPE7h@[P assessable income 应评税入息
9dszn^]T assessable loss 应评税亏损
mqJ D+ K assessable profit 应评税利润
`'r]Oe assessable value 应评税值
JF}i=} assessed profit 估定利润
KdHkX+-R assessed value 经评估价值
}>y~P~`S: assessment 评税；评定；估价；评税单
!(Y|Vm' assessment number 评税编号；估价编号
:u=y7 [I assessment of additional tax 补加税评税
Z(4/;v <CT assessment of performance 业绩评估；实绩评价
j&A9
&+w Assessor 评税主任
RmKbnS $*q asset price bubbles 资产价格泡沫
PPpaH!(D asset-backed securities 具资产保证的证券
v\!Cq+lFML assets accretion 资产增值
~/SLGyu assets and liabilities 资产与负债
G;t< dJ8 assets betterment statement 资产递增表；资产改进表
5gx;Bp^_ assets lending 实物放款；有抵押贷款
IWN18aaL? assets of the company passing on the death 死者去世时转移的公司资产
ZZ!6O /M assets pledged as security for liabilities 用作负债抵押的资产
<$uDN].T4 assets portfolio 资产投资组合
E:\#Ur2 assets price 资产价格
qB $QC assets quality 资产质素
zKYN5|17 assets realization 资产变现
)Rk(gd assets refinancing arrangement 资产再集资安排
6, ~
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5 8U[IGs( assets situated outside Hong Kong 在香港以外地方的资产
oM#+Z
qP assets stripping 削减资产；拆卖资产
DBvozTsF~ assets value 资产值
(]fbCH: assignee 承让人
<7ag=IgDy assignment 转让；转让书；转让契
ph2
_P[S' assignment of interest 权益转让
0H}O6kU assignment of letters patent and trade mark 专利证书及商标转让
0!:%Ge_ assignment of property 物业转让；物业转让书
!]7L9TGn assignment right 转让权
+]H!q
W: assignor 转让人
XL1x8 IB associate 有联系的人；有关连人士；相联者；合伙人；联系人
h;cw=G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@2 $Uk! associate member 附属会员
efbJ2C associated body corporate 相联法人团体
Je'%E J associated company 相联公司；联属公司
5HAAa I associated corporation 相联法团
/b4>0DXT5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-"N vu 公认会计师公会〔英国〕
uAk>VPuuZ Association of Futures Exchange Brokers 香港期货经纪协会
?6MUyH]a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9I1`* 0A association of underwriters 承保人组织
j{ri]?p assumption of control 接管
RSjcOQ8&.w assurance 担保；保险；转易；转易书
Fb{HiU9<! assurance of interest 权益的转易
raP9rEs at 19XX price 按一九ＸＸ年价格计算
NPE 4@c_a@ at a discount 按赔价计算；按贴水价格计算；打折扣
d.U"lP/)D at a premium 按溢价计算；按升水价格计算
iN L>TVUM at call 通知付款；按通知
? EhIK at constant market price 按固定市价计算
="g9> at constant price 按固定价格计算
q?0&0 at cost 按成本计算
1yc$b+T H at current market price 按当时市价计算；按现时市价计算
[A;0I jKam at current price 按当时价格计算；按现时价格计算
mI ;\ UOh' at factor cost 按要素成本计算；按生产要素成本计算
X4bZ4U* at money-of-the-day price 按付款当日价格计算
V )oKsO at or better 按指定或较佳价位〔买卖指令〕
gb^'u at par 按面值计算；平价
VW] ,R1q at sight 见票即付
yyVE%e5nl at the close 按收市盘
/5f=a
at the opening 按开市盘
OR10IS attestation 见证；见证条款
" @xL9[d at-the-money option 平价期权
*>lXCx attorney 受权人；受托代表人
`7 Nk; attornment 新拥有人承认书
!,DA`Yt attributable profit 可归属利润
~^g*cA
t} attributable share value 可归属股份价值
%W2
o`W$ Auckland Stock Exchange 奥克兰证券交易所
S)^eHuXPI auction 拍卖
ch/DBu auctioneer 拍卖商
O3p<7`K<4 audit 审计；核数
8(-N;<Ef2 Audit Commission 审计署
Sjmq\A88dc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,YrPwdaTB 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〕
!3*%-8bp audit review 帐目审查
2<_| 1%C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X&%;(` audited account 审计帐目；经审计的帐目
g Yw=Z_z audited annual account 经审计的周年帐目
$j0<ef! audited balance sheet 经审计的资产负债表
6 s: auditor 核数师；核数主任；审计师
)},/=#C0 auditor's certificate 核数师证明书；审计师证明书
|@MGGAk auditor's report 核数师报告；审计师报告
h& Ezhv2 Aussie bond 澳元债券
3pkx3tp{ austerity budget 紧缩预算
x{ VUl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-D_xA10 Australia All Ordinaries Index 澳洲所有普通股票指数
@l~MY *hp Australian Dollar [AUD] 澳元
/ 8>we`4 Australian Options Market 澳大利亚期权市场
~:UAL}b{\~ Australian Securities Commission 澳洲证券事务监察委员会
~=Fp 0l)# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Rd y-6 Australian Stock Exchange 澳大利亚证券交易所
Ke\FzZ ] Austrian Schilling [ATS] 奥地利先令
U]i Z3^8VT authentication 认证；鉴证
W=!D[G R authority to purchase 委托购买证；委购书
5e
c T . authorization 认可；核准；授权；授权书
6"o@d8>v authorization by direction 指示授权
ru *}lDJ authorization by instruction 指令授权
]~'pYOB authorization by warrant 令状授权
-$f$z(h authorization of unit trust 单位信托的认可
9+frxD&pO authorized agent 指定代理人
q{Gf@ authorized capital 法定资本
k NUNh[ authorized clerk 出市员
%T~LK=m authorized dealer 认可交易商
1lHBg authorized financial institution 认可财务机构
,k6V?{ZA authorized fund 认可基金
(0 S;eM& authorized fund house 获授权的基金公司；认可基金公司
{mB &xz:b authorized institution 认可机构
;#dzw!+Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lT F#efcW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XCE<].w authorized insurer 获授权保险人；获认可承保人
o:RO(oA0? authorized investment 特准投资项目
]Cc8[Z C authorized person 获授权人
od]1:8OF authorized representative 获授权代表
x^!LA,`j authorized share capital 法定股本
udX!R^8jE automated quotation system 自动报价系统
:>, m$XO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
> L88` 自动交易系统〔香港期货交易所有限公司〕
GuRJ automatic adjustment mechanism 自动调整机制
fzjZiBK@ automatic adjustment system 自动调整系统
jsIT{a*] Automatic Clearing House 自动票据交换所
\yA*)X+ automatic exchange rates accumulation system 自动化汇率累集系统
|&0 Cuwt Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j{H,{x automatic teller machine [ATM] 自动柜员机
[7=?I.\Cr7 autopay 自动转帐
rPoq~p[Y available assets 可用资产
tD3v`Ke available fiscal reserve 现存财政储备
[O^mG
9 available profit 可用利润
<FU1| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Gq; !g( average 平均；平均数；海损
t p3
!6I6 average basic salary 平均基本薪金
$or8z2d1 average consumer expenditure 平均消费开支；一般消费开支
9{n?Jy average cost 平均成本
|Ht~o(]&&/ average cost of land production 增辟土地平均成本
fTV}IP average daily turnover 平均每日成交额
?8@EBPpC average daily wage rate 平均每日工资率
C_V5.6T! average expenditure pattern 平均开支模式
](sT,' average growth rate 平均增长率
oD7^9=# average net fixed assets 固定资产平均净值
HT=-mwa_] average of relatives 相对价格平均数
%&S :W%qm? average price 平均价格
($^=f }+ average propensity to consume 平均消费倾向；一般消费倾向
Nmu=p~f}3` average propensity to save 平均储蓄倾向；一般储蓄倾向
Wx F0LhM
average rate 平均率
)W$@phY(I average revenue 平均收入；平均收益
$|!@$A j average stock 平均库存；平均存货
9i/VvW average yearly rent 平均年租
?M@ff0 avoidance of double taxation 避免双重课税
@N+6 q O} avoidance of tax 避税
