A:
ds}: t.3}6 A share Ａ股；甲类股份
iO4Yfj #? abatement of tax 减税；减扣免税额
]+@ @{?0 ABN AMRO Bank N.V. 荷兰银行
r#M0X^4 A above-the-line expenditure 线上项目支出；经常预算支出
1MkQ$v7m above-the-line receipt 线上项目收入；经常预算收入
F=?0:2P0bD ABSA Asia Limited 南非联合亚洲有限公司
>> yK_ yg absolute change 绝对数值变更
j *B ,b4 absolute expenditure 实际开支
&66-0d+Sh absolute guideline figure 绝对准则数字
/@h)IuW absolute interest 绝对权益
`!V=~"ve absolute order of discharge 绝对破产解除令
[Q9#44@{S; absolute profit margin 绝对利润幅度
tbG^9d absolute value 实值；绝对值
_Vu l9= absolutely vested interest 绝对既得权益
E }LYO: absorbed cost 已吸收成本；已分摊成本
0&XdCoIe absorption 吸收；分摊；合并
m?G@#[
l absorption rate 吸收率；摊配率；分摊率
*m)+|v} ACB Finance Limited 亚洲商业财务有限公司
$2I^ ;5 r[ acceptable form of reciprocity 合理的互惠条件
^Y[.-MJt+ acceptable rate 适当利率；适当汇率
90<z*j$EK acceptance agreement 承兑协议
WD.t d acceptance for honour 参加承兑
36iDiT_ acceptor 承兑人；接受人；受票人
/&1FgSARK acceptor for honour 参加承兑人
1fajTT? accident insurance 意外保险
CNP!v\D Accident Insurance Association of Hong Kong 香港意外保险公会
~nLE?>x|Z accident insurance scheme 意外保险计划
e x" E5 0 accident year basis 意外年度基准
nbd-f6F6 accommodation 通融；贷款
s9^r[l@W0U accommodation bill 通融票据；空头票据
Q AN : accommodation party 汇票代发人
$D&N^}alW account balance 帐户余额；帐户结余
% \N52 account book 帐簿
DD$YMM account collected in advance 预收款项
lJly fN account current book 往来帐簿
H 5\k`7R account of after-acquired property 事后取得的财产报告
<cig^B{nX account of defaulter 拖欠帐目
Z@sDxYt9 account payable 应付帐款
u_31Db< account payee only [A/C payee only] 只可转帐；存入收款人帐户
)DG>omCY account receivable 应收帐款
g_8A1lt account receivable report 应收帐款报表
kz=Ql|@ account statement 结单；帐单；会计财务报表
ou V%*<Ki account title 帐户名称；会计科目
4zo^ b0v accountant's report 会计师报告
EjY8g@M;t Accountant's Report Rules 会计师报告规则
^qR2 !fwm< accounting and auditing procedure 会计与审计程序；会计与核数程序
k{Ad(S4J& Accounting Arrangements 《会计安排》
XWd;-%`< accounting basis 会计基础
HgY [Q}7s accounting by Official Receiver 破产管理署署长呈交的帐目
o*5iHa(Qm Accounting Circular 《会计通告》
Dt]N&E#\D accounting class 会计类别
ZsnFuk#W accounting date 记帐日期；会计结算日期
gPT<%F accounting for money 款项核算
Q vc$D{z Accounting Officer 会计主任
(D5sJ$&E@\ accounting period 会计报告期；会计期
r3; @ accounting policy 会计政策；会计方针
UA0j# accounting practice 会计惯例
?Sj >b accounting principle 会计准则
Nv[MU@Tv accounting record 会计记录
e #!YdXSx accounting report 会计报告
Q%T[&A}3B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
KA#P_e{<@ Accounting Society of China 中国会计学会
V vFMpPi accounting statement 会计报表
W[VbFsI&b accounting system 会计制度；会计系统
Vd&&GI(:?^ accounting transaction 会计事项；帐务交易
](@HPAG] accounting treatment 会计处理
aTWCX${~b accounting year 会计年度
mxPzB#t4 accretion 增值；添加
j0wpaIp accrual 应计项目；应累算数目
zhdS6Gk+ accrual basis 应计制；权责发生制
VZ3{$0
+ accrual basis accounting 应计制会计；权责发生制会计
Q\moR^> accrue 应累算；应计
iZ( U] accrued benefit 应累算利益
hj4mbL accrued charges 应计费用
" ZYdJHM accrued cumulative preference share dividend 应累算的累积优先股股息
w\}@+w3b~ accrued expenses 应累算费用
UURYK~$K: accrued interest payable 应付利息；应计未付利息
ZZ*+Tl\
s accrued interest receivable 应收利息；应计未收利息
G^%FP!'D? accrued right 累算权益
^0tO2$ accruing profit 应累算的利润
ud
grZ/w] accumulated fiscal reserve 累积财政储备
YQ-!>3/)- accumulated profit 累积利润；滚存溢利
1=@csO_yn accumulated reserve 累积储备
7cQFH@SC accumulation of surplus income 累积收益盈余
k[Ue}L| acquired assets 既得资产
JYw_Z*L=m acquisition 收购；购置；取得
k}&7!G@T acquisition cost 购置成本
VV+gPC acquisition expenses 购置费用
+5i~ }Q! acquisition of 100% interest 收购全部股权
Kt5k_9 acquisition of control 取得控制权
ZBuh(be acquisition of fixed assets 购置固定资产
4K(oOxc9. acquisition of shell “买壳”
=THRy ZCH acquisition price 收购价
{A`J0ol<B9 act of God 天灾
v $)ZoM6E acting partner 执事合伙人
U Fz C8 active market 买卖活跃的市场；交投畅旺的市场；旺市
r oM !%hb active partner 积极参与的合伙人
?RPVd8PUhN active trading 交投活跃
p# aB0H3 actual circulation 实际流通
f`K[oCfu actual cost 实际成本
,^1B"#0{C< actual expenditure 实际开支；实际支出
#V$h?`qhwr actual income 实际入息；实际收入；实际收益
aoHAB<.C actual market 现货市场
91\Sb:> actual price 现货价；实际价格
KXf (v4 actual profit 实际利润
$W;f9k@C! actual quotation 实盘；实际价位；实际报价
G0Y]-* 1 actual year basis 按实际年度计算
^xX1G _{ actuals 实货
Am@ :<J actuarial investigation 精算调查
2DNB?,uP,' actuarial principle 精算原则
gwy X%9 actuarial report 精算师报告
]%2y`Jrl^W Actuarial Society of Hong Kong 香港精算学会
z'01V8e actuarial valuation 精算师估值
E_ D0Nm%n actuary 精算师
G S&I6 ad referendum agreement 暂定协议；有待覆核的协定
{YK7';_E* ad valorem duty 从价税；按值征税
nr V!<nNBk ad valorem duty system 从价税制
^AF~k#R ad valorem fee 从价费
M2Jb<y] ad valorem tariff 从价关税
5p]V/<r additional allowance 额外免税额
] ^53Qbrv additional amount for unexpired risk 未过期风险的额外款额
: G'a"%x additional assessable profit 补加应评税利润
WBWIHv{j additional assessment 补加评税
(L*<CV additional commitment 额外承担
QlMv_|`9 additional commitment vote 额外承担拨款
4 O pf[3] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pIHpjx additional dependent parent allowance 供养父母额外免税额
88KQ) NU additional provision 额外拨款
~gdnD4[G additional stamp duty 附加印花税
WD@v<Wx) additional tax 补加税罚款；补加税款
T3NH8nH9"z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
VG_xNM adjudged bankrupt 被裁定破产
N~ajrv}kd adjudicated bankrupt 裁定破产人
VCzb[. adjudication fee 裁定费；评定印花税额手续费；评估契据费
c_T+T/O adjudication of bankruptcy 裁定破产；宣告破产
f#McTC3C adjudication of insolvency 裁定无力偿还债务
@<3kj
R?j adjusted actual 经调整的实数；调整后的实数
P@5}}vwS adjusted current assets 经调整的流动资产；调整后的流动资产
sI6I5 adjusted figure 经调整的数字；调整后的数额
I9e3-2THfj adjusted liabilities 经调整的负债；调整后的负债
\]0#jI/: adjusted loss 经调整的亏损；调整后的亏损
t?H
sf N 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
i9|}-5ED adjusted profit 经调整的利润；调整后的利润
7 lS R adjusted surplus 经调整的盈余额；调整后的盈余额
ZnBGNr adjusted value 经调整的价值；调整后的价值
"E@ A~<RKP adjustment 调整；修订；理算〔保险〕
`! xI!Y\ adjustment centre 调剂中心
@~}~;}0x adjustment lag 调整过程的时间差距；调整时差
Pk; 1q?tGw adjustment mechanism 调整机制
7x]q>Y8T adjustment of loss 亏损调整
;9<?~S adjustment process 调整过程；调整程序
8JXS:J.|v adjustment range 调整幅度
XQ2 YUe]DJ administered exchange rate 受管制汇率
7m %[$X` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)NK#}c~5 administration expenses 行政费用
fWf't2H& administration fee 手续费；行政费
@{Dfro administration in bankruptcy 破产管理
[_`@ V4 administration order 遗产管理令
9
e|[9 administrator 管理人；遗产管理人
/A+5q\8G administrator of the estate 遗产管理人
=b8u 8*ua admission of debt 债项承认书
4aKppj admission of proof 接纳债权证明
>2F9Tz,3 advance 放贷款项；垫付款项；预支款项；预付款项
s@E) =;! advance account 暂支帐目；预付款帐户
lavy?tFer advance compensation 预付补偿金
IgRi(q^b- advance from shareholder 股东垫款
BY9Z }/{j advance pending reimbursement 预支以待日后付还
v4K! BW advanced economy 先进经济体系
1h#/8 X advancement 预付；预付财产
~pHuh#> advances warrant 垫款令
#guK&? Fye advancing 贷出
noLr185 adverse balance 逆差
F'"-a B ~ adverse exchange 逆汇
KEdqA/F> advertisement addressed to shareholders 在报章刊登的致股东通告
RR|X4h0.
advice for collection 托收通知书
*^Ro I advice of drawing 提款通知书；汇票通知书
AAqfp/DC advice of payment 付款通知
-0TI7 @ Advisory Committee [Securities and Futures Commission]
n]7rHV}G 谘询委员会〔证券及期货事务监察委员会〕
lANi$
:aE Advisory Committee on Diversification 经济多元化谘询委员会
Qn~{TZz affidavit 誓章；遗产申报誓章
G$luGxl[ affidavit of no receipt 述明无收款的誓章
IwOL1\'T4 affiliate 联号；联营公司；附属公司
cm!|A?- < affiliated company 附属公司；联号；联营公司
?NvE9+n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R+!oPWfb affordability 负担能力
j&U7xv African Development Bank [AfDB] 非洲开发银行
:hcOceNz after-acquired property 事后取得的财产
< WnIJum after-hours dealing 市后交易
um%s9 after-tax profit 税后盈利；税后利润；税后溢利
6, |>;,U7 agency agreement 代理协议
%_ !0V*X* agency expenses 代理机构的开支
nf[KD,f agency fee 代理费
,\i,2<hz. Agency Law 《代理法》
EQk o mjv agent 代理人；承销人
2Nx:Y +[
agent of company 公司代理人
> 5?c93? agent's fee 代理人费；经纪费
IWm@pfC+g aggregate 总计；总数；总体数字
.JTRFk{W aggregate amount 总款额；总额
\}%_FnP0ZU aggregate assets and liabilities 总体资产与负债
Z15 =vsV aggregate at constant price 按固定价格计算的总体数字
)2 q
r^) aggregate demand 总需求
2pv by`P4 aggregate gross position 总持仓量
ic3Szd^4 aggregate limit 总限额
E2z=U aggregate of salaries tax 合计薪俸税
$=#Lf[| f= aggregate performance 总体表现；总体业绩
w~+\Mf z aggregate supply 总体供应
6xY6EC aggregate surplus 总盈余
he@Y1CY aggregate total 整体总额
J_j4 Zb% K aggregate value 总值；合计价值
M= |is*t aggregated basis 合计基准
>wL!`:c'" aggregated net chargeable income 合计应课税入息实额
L]X x-S aggregation 合并计算；合计；总和
O2yD{i#l*# aggregation of incomes of husband and wife 夫妇入息合并计算
b|G~0[g aggregation of property 财产的总和
Ao*:$:k agio 差价；贴水
qT:`F 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》
b|may/xWH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Tr4\ `a-i 《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》
C-@M|K9A' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S6C D K: 《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》
Fp"c { Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p&0 G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<0m^b#hdG agreement for a settlement 授产协议
k_Sm ep agreement for assignment 转让协议
K6)IBV; agreement for sale 售卖协议；买卖协议
q4'`qe agreement for sale and purchase 买卖协议
?B)e8i<[f agreement for the payment of interest 支付利息协议
-UAMHd}4 agreement for the repayment of money 还款协议
E7.{SGH} agreement of reinsurance 再保险协议
;9-J=@KY4 Agricultural Bank of China 中国农业银行
^y93h8\y air passenger departure tax 飞机乘客离境税
hOV5WO\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1W-kZ(e airport tax 机场税
w@YP G{"j alcohol duty 酒精税
F x$W3FIO] alienation 让与；让渡；转让
> PL}7f&: alimony 生活费；赡养费
cRCji^,KJ All Ordinaries Index [AOI] 所有普通股指数
0R0_UvsXU all risks 全险；综合险
:uqEGnEut All Sales Record for Stock Market 《股票市场成交报告》
/xr75|-8 Allied Capital Resources Limited 新联财务有限公司
&|Rww\ oJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&uV|Ie8@q allocation letter 拨款信件
c=a;<,Rzb allocation of fund 分配款项；预留款项
Se\iM s allocation of profit 利润分配；溢利分配
jaVx9FR + allocation warrant 拨款令
Nr"GxezU+A allotment 分配；配股
9KT85t1# allotment notice 股份配售通知；配股通知
. vIRz-S allotment of shares 股份分配
*IF ~ab2 allowable 可获宽免；免税的
} s#4 m allowable business loss 可扣除的营业亏损
VG$%Vs allowable expenses 可扣税的支出
y]!mN allowance 免税额；津贴；备抵；准备金
!:uh? RW allowance for debts 债项的免税额
|TJu|zv^ allowance for depreciation by wear and tear 耗损折旧免税额
=+<DNW@% allowance for funeral expenses 殡殓费的免税额
jd "YaZOQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]D^; Ca allowance for repairs and outgoings 修葺及支出方面的免税额
<~svy)Cz allowance to debtor 给债务人的津贴
.Rb1%1bdc alteration of capital 资本更改
8Bxb~* alternate trustee 候补受托人
CHL5@gg@>y amalgamation 合并
mM+^v[= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$%ztP
Ta ambit of charges 征税范围；收费范围
DIhV;[\ amended valuation 经修订的估值
MRK3Cey} % American Commodities Exchange 美国商品交易所
z~1S/,Ca American Express Bank Limited 美国运通银行
'g} Q@@b American Stock Exchange 美国证券交易所
A9Pq}3U amortization 摊销
)sK _k
U{\ amount due from banks 存放银行同业的款项
}Py Z{yS amount due from banks abroad 存放海外银行同业的款项
q^QLN KOH" amount due from holding companies 控股公司欠款
z}* L*Sk amount due from local banks 存放本港银行同业的款项
9om}j amount due to banks 银行同业的存款
6}\J-A/ amount due to banks abroad 海外银行同业的存款
8p/&_<mnW amount due to holding companies 控股公司存款
Go~3L8
' amount due to local banks 本港银行同业的存款
C6D
Eq>v amount due to outport banks 外埠银行同业的存款
Oe k$f,J- amount for note issue 发行纸币的款额
"M %WV> amount of bond 担保契据的款额
e4 .G9( amount of consideration 代价款额
.[6T7fdi amount of contribution 供款数额
xp\6,Jyh amount of indebtedness 负债款额
'm/`= QX amount of principal of the loan 贷款本金额
;M *G amount of rates chargeable 应征差饷数额
iTCY $)J amount of share capital 股本额
S9qc34\^= amount of sums assured 承保款额
quq !Jswn amount of variation 变动幅度
edlsS}8^ amount of vote 拨款数额
}. V!|R, amount payable 应付款额
2 rS`ViicD amount receivable 应收款额
Y}r UVn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
- KaU@t analysis 分析
9 tCF m.m ancillary risk 附属风险
B+ZhQW annual account 周年帐目；周年帐目报表；年度决算；年结
l?x'R("{ annual accounting date 年结日期
-{$L`{|G annual allowance 每年免税额；年积金；年度津贴；年津
Z. xOO| annual balance 年度余额
3rx 8" annual disposable income 每年可动用收入
Cs^'g' annual estimates 周年预算
&^B;1ZMHD annual fee 年费
):5H,B+Vr& annual general meeting 周年大会
v-B&"XGy: annual growth rate 年增率；每年增长率
fZxEE~Q1 annual long-term supplement 长期个案每年补助金
N[xa= annual pensionable emolument 可供计算退休金的年薪
e:n3@T,R annual report 年报
YH0 utc Annual Report on the Consumer Price Index 《消费物价指数年报》
&2p a9i annual return 周年报表；周年申报表；每年报税表格
9aY}+hgb# Annual Return Rules 《周年报表规则》
A_|X54}w& annual review of consumer prices 每年消费物价回顾
2nB{oF-Z annual roll-forward basis 逐年延展方式
l3YS_WBSn annual salary 年薪
vu_ u\2d annual statement 年度报表；年度决算表
;0O>$|kg 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
% I%OHs annuitant 年金受益人
#]s&[O43 annuity 年金
*< ww ~^a annuity contract 年金合约
wv&%0 9U annuity on human life 人寿年金
g6;a2 antecedent debt 先前的债项
`& ]H`KNa ante-dated cheque 倒填日期支票
W JG8E7 anticipated expenditure 预期开支
<USr $ anticipated net profit 预期纯利
dZ,~yV anticipated revenue 预期收入
[xl+/F7 anti-inflation measure 反通货膨胀措施
|OO2>(Fj anti-inflationary stance 反通货膨胀立场
- ]U2G: apparent deficit 表面赤字
h`V#)Q apparent financial solvency 表面偿债能力
/jd.< r=_I apparent partner 表面合伙人
=_vW7-H application for personal assessment 个人入息课税申请书
QfI@=Kbg%# application of fund 资金应用
x^6b$>1 application to release as liquidator and to destruct the books of accounts and documents
Kbqx)E$iL 申请免除清盘人职务及毁灭帐簿与文件
RH0J# 6C/ appointed actuary 委任精算师
^:^8M4: appointed auditor 委任核数师；委任审计师
)L$)qfQ~x appointed trustee 委任的受托人
.=/TT|eMS appointer 委任人
pLs Wy&G apportioned pro rata 按比例分摊
H.!\j&4j apportionment 分配；分摊
T9-2"M= |< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G!5~`v apportionment formula 分摊方程式
oNIt<T apportionment of estate duty 遗产税的分摊
>1NE6T appraisal 估价；评估
c"`CvQO64 appreciable growth 可观增长
A%% Vyz appreciable impact 显着影响
9wpV} .( appreciable increase 可观增长
.v_-V?7 appreciation 增值；升值
K]C@seF` appreciation against other currencies 相对其他货币升值
U6LENY+Ja appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|HA1.Y= appreciation tax 增值税
] 5:0.$5 appropriation 拨款；拨用；拨付
8\$ u/(DX appropriation account 拨款帐目
oO&R3zA1d Appropriation Bill 拨款法案
*QP+p,L * appropriation-in-aid system 补助拨款办法
jLF,R7t approved assets 核准资产
mD go@ f approved basket stock 认可一篮子证券
[IPXU9& Q approved budget 核准预算
{9<c*0l approved charitable donation 认可慈善捐款
Xx
e07J~ approved charitable institution 认可慈善机构
3 cF4xUIZ approved currency 核准货币；认可货币
!A&>E eai approved estimates 核准预算
@ACq:+/Q c approved estimates of expenditure 核准开支预算
m"RSDM!
approved overseas insurer 核准海外保险人
!6l}s$1i| approved overseas trust company 核准海外信托公司
rtZEK:.# approved pooled investment fund 核准汇集投资基金
V D.T=( approved provident fund scheme 认可公积金计划
]r(s0 2 approved provision 核准拨款
aW;DfH approved redeemable share 核准可赎回股份
N 2$uw@s approved regional stock 认可地区性证券
% O \zYtQR approved retirement scheme 认可退休金计划
KU*XRZu) approved subordinated loan 核准附属贷款
Q;y)6+VU4 arbitrage 套戥；套汇；套利
3u~V& jl arbitrageur 套戥者；套汇者
%v, a3^Qu arbitrary amount 临时款项
G)3Q |Vc arrangement 措施；安排；协定
P|QM0GI arrears 欠款
4~J g\@ arrears of pay 欠付薪酬
+ vO; J arrears of revenue 逾期未收税款；逾期未收的帐项
/DoSU>%hK articles of association 组织章程；组织细则；组织章程细则
{P!1VYs5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4O:y
?D /e ascertainment of profit 确定利润
F8d:7`lO@/ "Asia Clear" “亚洲结算系统”
(KnU-E]L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_tR?Wm NH= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*`~]XM@H Asian Development Fund [ADF] 亚洲发展基金
p MLTXqL Asian dollar bond 亚洲美元债券
.1A/hAdU Asian dollar market 亚洲美元市场
QpiA~4 Asian dollar rate 亚洲美元利率
\<W/Z.}/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(svKq(X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/SD(g@G, asked price 沽盘；喊价；索价；卖方报价
G:i>MJbxT assessable income 应评税入息
rIQ%X`Y assessable loss 应评税亏损
D /b F assessable profit 应评税利润
,qT+Vqpr{ assessable value 应评税值
hK 1 H'~c assessed profit 估定利润
K 2!GpGZu assessed value 经评估价值
qw6i|JM% assessment 评税；评定；估价；评税单
_DLELcH
Y assessment number 评税编号；估价编号
0rCQz3gh1 assessment of additional tax 补加税评税
uG=~k O assessment of performance 业绩评估；实绩评价
~+CEek Assessor 评税主任
fRomP -S asset price bubbles 资产价格泡沫
bO+]1nZ. asset-backed securities 具资产保证的证券
<KBS ;t="1 assets accretion 资产增值
h8hyQd$! assets and liabilities 资产与负债
;2[ o>73F assets betterment statement 资产递增表；资产改进表
XWag+ K assets lending 实物放款；有抵押贷款
6d/1PGB assets of the company passing on the death 死者去世时转移的公司资产
IH3Nkpsg assets pledged as security for liabilities 用作负债抵押的资产
BD?u|Fd,i: assets portfolio 资产投资组合
{wvBs87 assets price 资产价格
}j;G `mV2 assets quality 资产质素
aI_[h
v assets realization 资产变现
"2z&9`VIY assets refinancing arrangement 资产再集资安排
,C0D|q4/!. assets securitization 资产证券化
2U@:.S'K assets situated outside Hong Kong 在香港以外地方的资产
=hi{J
M assets stripping 削减资产；拆卖资产
L'u*WHj|v assets value 资产值
<HH\VG\H6 assignee 承让人
dheobD assignment 转让；转让书；转让契
K8RV=3MBLD assignment of interest 权益转让
l- $5CO assignment of letters patent and trade mark 专利证书及商标转让
/B)`p F.n assignment of property 物业转让；物业转让书
TW-^C ;
assignment right 转让权
([dJ'OPx$ assignor 转让人
G>,43S!< associate 有联系的人；有关连人士；相联者；合伙人；联系人
gubw&W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/p$+o A+ associate member 附属会员
TGHyBPJb associated body corporate 相联法人团体
(Rh$0^)A associated company 相联公司；联属公司
2hsRYh associated corporation 相联法团
uSUog+i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q!70D)O $ 公认会计师公会〔英国〕
$;Z0CG Association of Futures Exchange Brokers 香港期货经纪协会
.~X&BY>qP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KW(^-:wmr association of underwriters 承保人组织
TlD^ EJG assumption of control 接管
OM?FpRVU 8 assurance 担保；保险；转易；转易书
F+)g!NQZ assurance of interest 权益的转易
PFjh]/= at 19XX price 按一九ＸＸ年价格计算
=HjC .h at a discount 按赔价计算；按贴水价格计算；打折扣
WOi+y at a premium 按溢价计算；按升水价格计算
}U|0F#0$ at call 通知付款；按通知
T'!p{Fbg; at constant market price 按固定市价计算
H utQx at constant price 按固定价格计算
^~^=$ fz at cost 按成本计算
h?p!uQ at current market price 按当时市价计算；按现时市价计算
{LBL8sG at current price 按当时价格计算；按现时价格计算
mC}
b>\ at factor cost 按要素成本计算；按生产要素成本计算
wizLA0W at money-of-the-day price 按付款当日价格计算
kK=f@l at or better 按指定或较佳价位〔买卖指令〕
mcTC'. 9 at par 按面值计算；平价
E8L\3V4 at sight 见票即付
( 'Ha$O72 at the close 按收市盘
*#83U? at the opening 按开市盘
31cZ6[ attestation 见证；见证条款
2=7:6Fw at-the-money option 平价期权
CbFO9 q attorney 受权人；受托代表人
jH k.]4&0 attornment 新拥有人承认书
sKC(xO@L;` attributable profit 可归属利润
,*8)aZ1 k attributable share value 可归属股份价值
gO# %*
W Auckland Stock Exchange 奥克兰证券交易所
F},kfCFF auction 拍卖
O Ke
9/ ._ auctioneer 拍卖商
JqV}$E"M2 audit 审计；核数
<[vsG Ubc Audit Commission 审计署
f`YHZ
O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
49 =
K]X 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〕
Kx02 2rgDU audit review 帐目审查
/0b7"Kr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N
;Cs? C audited account 审计帐目；经审计的帐目
+/ ?oyC+Z audited annual account 经审计的周年帐目
(-xVW#39 audited balance sheet 经审计的资产负债表
kRV]`'u, auditor 核数师；核数主任；审计师
dF7`V J2 auditor's certificate 核数师证明书；审计师证明书
W&HxMi auditor's report 核数师报告；审计师报告
(_AU) Aussie bond 澳元债券
z9w]{Zd_,d austerity budget 紧缩预算
NIHcX6Nw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q"Sja!-;| Australia All Ordinaries Index 澳洲所有普通股票指数
NjKC{L5S: Australian Dollar [AUD] 澳元
wL xuSs| Australian Options Market 澳大利亚期权市场
.Hg{$SAC(w Australian Securities Commission 澳洲证券事务监察委员会
g){gF( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>0?ph<h1[q Australian Stock Exchange 澳大利亚证券交易所
qv[w
1;U" Austrian Schilling [ATS] 奥地利先令
GJ:oUi authentication 认证；鉴证
2V*;=cv~z authority to purchase 委托购买证；委购书
MAQ-'s@ authorization 认可；核准；授权；授权书
! LCy:>i!d authorization by direction 指示授权
A4 /gVi| authorization by instruction 指令授权
>:h&5@^ j$ authorization by warrant 令状授权
l QxEiDIL authorization of unit trust 单位信托的认可
ra8AUj~RX authorized agent 指定代理人
$3xDj iBb authorized capital 法定资本
Fb ~h{ authorized clerk 出市员
9'p*7o authorized dealer 认可交易商
|h6, .#n authorized financial institution 认可财务机构
vhzz(UPUt authorized fund 认可基金
h+}{FB 29 authorized fund house 获授权的基金公司；认可基金公司
'sTc=*p/ authorized institution 认可机构
\F)WUIK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JOyM#g9-? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%Vfr#j$= authorized insurer 获授权保险人；获认可承保人
89t"2|9 u authorized investment 特准投资项目
/Mj|Px% authorized person 获授权人
2fXwJG' authorized representative 获授权代表
O^8=Xj #} authorized share capital 法定股本
(yoF automated quotation system 自动报价系统
ZCA= n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k"E|E";B 自动交易系统〔香港期货交易所有限公司〕
jI~$iDdOfs automatic adjustment mechanism 自动调整机制
H9Vn(A8&` automatic adjustment system 自动调整系统
,+X:# $ Automatic Clearing House 自动票据交换所
>1HXC2 Y automatic exchange rates accumulation system 自动化汇率累集系统
}"[/BT5t Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I8|"h8\ automatic teller machine [ATM] 自动柜员机
>
w SI0N autopay 自动转帐
MRT<hB available assets 可用资产
]Bs{9=2 available fiscal reserve 现存财政储备
FGeKhA 8jT available profit 可用利润
aGAr24]y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_|{Z850AS average 平均；平均数；海损
5Q: %f average basic salary 平均基本薪金
&da:{ average consumer expenditure 平均消费开支；一般消费开支
nZM]EWn average cost 平均成本
u9 5D0S average cost of land production 增辟土地平均成本
qpzyl~g:C average daily turnover 平均每日成交额
0Qy L}y2 average daily wage rate 平均每日工资率
*;Cpz[N average expenditure pattern 平均开支模式
3J8M0W average growth rate 平均增长率
/. H(& average net fixed assets 固定资产平均净值
GNSh`Tm =# average of relatives 相对价格平均数
i~)EU F average price 平均价格
d^ `; tD average propensity to consume 平均消费倾向；一般消费倾向
C=2DxdZG average propensity to save 平均储蓄倾向；一般储蓄倾向
bf.yA:~U average rate 平均率
6PC ?*^v average revenue 平均收入；平均收益
y1[@4TY] average stock 平均库存；平均存货
S,Q(,e ^& average yearly rent 平均年租
`fl$ o6S/ avoidance of double taxation 避免双重课税
}}bMq.Q' avoidance of tax 避税
