A:
\~d|MP}"F: A share Ａ股；甲类股份
` `j..v, abatement of tax 减税；减扣免税额
8PB(<|}u ABN AMRO Bank N.V. 荷兰银行
]#P9.c_} above-the-line expenditure 线上项目支出；经常预算支出
<8yzBp4gZ above-the-line receipt 线上项目收入；经常预算收入
u QazUFw ABSA Asia Limited 南非联合亚洲有限公司
V|KYkEl
r1 absolute change 绝对数值变更
-;&a U;k absolute expenditure 实际开支
V.#,d DC@j absolute guideline figure 绝对准则数字
ewg&DBbN" absolute interest 绝对权益
iM+K&\{_h absolute order of discharge 绝对破产解除令
Kj,C 9 absolute profit margin 绝对利润幅度
!c[(#g absolute value 实值；绝对值
z OD5a =[1 absolutely vested interest 绝对既得权益
S%<RV6{aiM absorbed cost 已吸收成本；已分摊成本
<h:> :%# k absorption 吸收；分摊；合并
k v1q \ absorption rate 吸收率；摊配率；分摊率
*#-X0}'s ACB Finance Limited 亚洲商业财务有限公司
( iM"ug2 acceptable form of reciprocity 合理的互惠条件
p s=jGh[ acceptable rate 适当利率；适当汇率
a5ZU"6Hi acceptance agreement 承兑协议
7yo/ sb9h acceptance for honour 参加承兑
Xd/gvg{??0 acceptor 承兑人；接受人；受票人
h~haA8i?{ acceptor for honour 参加承兑人
?rID fEvV accident insurance 意外保险
n.jF : Accident Insurance Association of Hong Kong 香港意外保险公会
6*cG>I . Z accident insurance scheme 意外保险计划
Fj}|uiOQUS accident year basis 意外年度基准
/ 1
lIV_Z accommodation 通融；贷款
s `fIeP accommodation bill 通融票据；空头票据
u,e'5,`N accommodation party 汇票代发人
{$z )7s account balance 帐户余额；帐户结余
BV,P;T0"D account book 帐簿
Cv862k P account collected in advance 预收款项
FVM:%S
JjT account current book 往来帐簿
M-1 VB5 account of after-acquired property 事后取得的财产报告
0yr=$F(] s account of defaulter 拖欠帐目
.}>d[},F account payable 应付帐款
u H[d%y/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
+6 t<FH account receivable 应收帐款
V{@
xhW0 account receivable report 应收帐款报表
Z_Jprp{3h account statement 结单；帐单；会计财务报表
=x cA4"k account title 帐户名称；会计科目
HS GM&!5mW accountant's report 会计师报告
c=]qUhnH Accountant's Report Rules 会计师报告规则
w6DK&@w`'/ accounting and auditing procedure 会计与审计程序；会计与核数程序
Ry>c]\a] Accounting Arrangements 《会计安排》
@r 4ZN6Wn accounting basis 会计基础
z2Sp accounting by Official Receiver 破产管理署署长呈交的帐目
d!kiWmw, Accounting Circular 《会计通告》
6,
\i0y5n accounting class 会计类别
JR{3n * accounting date 记帐日期；会计结算日期
<Z5ak4P accounting for money 款项核算
KD?~ hpg Accounting Officer 会计主任
| n5F_RL accounting period 会计报告期；会计期
@Aa$k:_ accounting policy 会计政策；会计方针
!]1X0wo\ accounting practice 会计惯例
U H/) 4Wg accounting principle 会计准则
#R$d6N[H accounting record 会计记录
|d^r"wbs3 accounting report 会计报告
"]J4 BZD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hFl$ u8KV Accounting Society of China 中国会计学会
@/h_v#W accounting statement 会计报表
)R$+ dPu> accounting system 会计制度；会计系统
Nw ;BhBt accounting transaction 会计事项；帐务交易
aiVd ^( accounting treatment 会计处理
"+3p??h%Rq accounting year 会计年度
su.hm c accretion 增值；添加
~01
o accrual 应计项目；应累算数目
& V :q}Q accrual basis 应计制；权责发生制
/.<%y 8v accrual basis accounting 应计制会计；权责发生制会计
[.4R ,[U accrue 应累算；应计
^|y6oj accrued benefit 应累算利益
wy6> ^_z accrued charges 应计费用
, 9<}V;( accrued cumulative preference share dividend 应累算的累积优先股股息
Q4e*Z9YJ accrued expenses 应累算费用
N: 'v^0 accrued interest payable 应付利息；应计未付利息
`s#0/t accrued interest receivable 应收利息；应计未收利息
z-fP #. accrued right 累算权益
NIufL
}6\ accruing profit 应累算的利润
9EzXf+f accumulated fiscal reserve 累积财政储备
@
hH;d\W# accumulated profit 累积利润；滚存溢利
v}p'vh^8B accumulated reserve 累积储备
G)5w_^&% accumulation of surplus income 累积收益盈余
D /ysS$!{ acquired assets 既得资产
#<d f!) acquisition 收购；购置；取得
BwtjTwd acquisition cost 购置成本
{3=M-U~r acquisition expenses 购置费用
;;rEv5 / acquisition of 100% interest 收购全部股权
n'R9SnW acquisition of control 取得控制权
bM7y}P5`1 acquisition of fixed assets 购置固定资产
QX}O{LQR acquisition of shell “买壳”
8 CKN^8E acquisition price 收购价
$ Y uVM act of God 天灾
:*|%g acting partner 执事合伙人
{n9 ]ej ^
active market 买卖活跃的市场；交投畅旺的市场；旺市
!f5I.r~ active partner 积极参与的合伙人
=d>^q7 s active trading 交投活跃
J.'}R2gT1 actual circulation 实际流通
?K , xxH actual cost 实际成本
>7%Gd-;l actual expenditure 实际开支；实际支出
6 ,jp-` actual income 实际入息；实际收入；实际收益
J6pQ){;6 actual market 现货市场
MX!t/&X(n actual price 现货价；实际价格
mlC_E)Ed5 actual profit 实际利润
EfA*w/y actual quotation 实盘；实际价位；实际报价
Lc,` actual year basis 按实际年度计算
f9v%k'T[ actuals 实货
={& }8VA actuarial investigation 精算调查
sOzmw ^7 actuarial principle 精算原则
o&4 5y& actuarial report 精算师报告
=#)Zm?[; Actuarial Society of Hong Kong 香港精算学会
+~~FfIzf# actuarial valuation 精算师估值
HPl'u'.Hg actuary 精算师
!V|i\O|Q2 ad referendum agreement 暂定协议；有待覆核的协定
I*c B
Ha ad valorem duty 从价税；按值征税
W rvSYqN ad valorem duty system 从价税制
MZp ` ad valorem fee 从价费
>C,=el M ad valorem tariff 从价关税
c%p7?3Ry additional allowance 额外免税额
S[p.`<{J additional amount for unexpired risk 未过期风险的额外款额
7_t\wmvYp additional assessable profit 补加应评税利润
N"-</kzV additional assessment 补加评税
!GJnY DN additional commitment 额外承担
y\-f{I additional commitment vote 额外承担拨款
Hkq""'Mx+w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
')C %CAYW additional dependent parent allowance 供养父母额外免税额
^6&? R?y additional provision 额外拨款
x3ds{Z$,>( additional stamp duty 附加印花税
CBaU$`5 additional tax 补加税罚款；补加税款
Gvg)@VNr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J9s4lsea adjudged bankrupt 被裁定破产
>y&Db adjudicated bankrupt 裁定破产人
f-6hcd@Ca adjudication fee 裁定费；评定印花税额手续费；评估契据费
paFiu Q adjudication of bankruptcy 裁定破产；宣告破产
d+ FS adjudication of insolvency 裁定无力偿还债务
6z uWG0t adjusted actual 经调整的实数；调整后的实数
E/x2LYH adjusted current assets 经调整的流动资产；调整后的流动资产
(` S32,=TS adjusted figure 经调整的数字；调整后的数额
'N1_:$z@( adjusted liabilities 经调整的负债；调整后的负债
Wjf UbKg0 adjusted loss 经调整的亏损；调整后的亏损
+E.}k!y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
H/!_D f adjusted profit 经调整的利润；调整后的利润
kMD:~ V adjusted surplus 经调整的盈余额；调整后的盈余额
1J$sIY,Ou adjusted value 经调整的价值；调整后的价值
;O7Cahd F adjustment 调整；修订；理算〔保险〕
7WZ).,qxY adjustment centre 调剂中心
W)WL1@!Z adjustment lag 调整过程的时间差距；调整时差
cYBv}ylw}R adjustment mechanism 调整机制
a.P7O!2Lp adjustment of loss 亏损调整
` fw: adjustment process 调整过程；调整程序
);4lM%] eb adjustment range 调整幅度
r>v_NKS]t administered exchange rate 受管制汇率
eq^<5
f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_TF\y@hF*D administration expenses 行政费用
t;wfp>El administration fee 手续费；行政费
X\X* -.]{ administration in bankruptcy 破产管理
GLI 5AbQK administration order 遗产管理令
h\+U+ ?u administrator 管理人；遗产管理人
oK cgP administrator of the estate 遗产管理人
l2>ka~ admission of debt 债项承认书
R@lmX%Z1 admission of proof 接纳债权证明
4 VtI8f! advance 放贷款项；垫付款项；预支款项；预付款项
4-P'e%S advance account 暂支帐目；预付款帐户
Mm7l! advance compensation 预付补偿金
rn1^6qy) advance from shareholder 股东垫款
sW/^8 2(dM advance pending reimbursement 预支以待日后付还
~G0\57;h advanced economy 先进经济体系
HsA4NRF'7 advancement 预付；预付财产
u\~dsD2)q advances warrant 垫款令
r;3{%S._ advancing 贷出
g\sW2qXEw adverse balance 逆差
|&JCf = adverse exchange 逆汇
T /iKz advertisement addressed to shareholders 在报章刊登的致股东通告
Yh`P+L advice for collection 托收通知书
*5( h,s3& advice of drawing 提款通知书；汇票通知书
T &.ZeB1 advice of payment 付款通知
u,<#z0R|;$ Advisory Committee [Securities and Futures Commission]
/cn=8%!N 谘询委员会〔证券及期货事务监察委员会〕
=nQ"ye Advisory Committee on Diversification 经济多元化谘询委员会
XA8{N affidavit 誓章；遗产申报誓章
aA Hx^X^ affidavit of no receipt 述明无收款的誓章
Uj!3H]d affiliate 联号；联营公司；附属公司
<DG=qP6O affiliated company 附属公司；联号；联营公司
VgfA&?4[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5GD6%{\O affordability 负担能力
w2B If[~t African Development Bank [AfDB] 非洲开发银行
Jb'l.xN after-acquired property 事后取得的财产
ZA 4NVt.yN after-hours dealing 市后交易
jq6BwUN after-tax profit 税后盈利；税后利润；税后溢利
Ap}^6_YXd agency agreement 代理协议
fbF *C V agency expenses 代理机构的开支
\A
gPkW agency fee 代理费
R~40,$e{ Agency Law 《代理法》
O 0Fw!IQk agent 代理人；承销人
W5a)`%H agent of company 公司代理人
xf1@mi[a agent's fee 代理人费；经纪费
FI @!7@ aggregate 总计；总数；总体数字
`<I+(8]Uz aggregate amount 总款额；总额
\!HG kmd aggregate assets and liabilities 总体资产与负债
KiXXlaOs aggregate at constant price 按固定价格计算的总体数字
$~M#msK9 aggregate demand 总需求
c"X` OB aggregate gross position 总持仓量
m`(5B aggregate limit 总限额
<^j,jX aggregate of salaries tax 合计薪俸税
8 VMe#41 aggregate performance 总体表现；总体业绩
h-B&m:gD_U aggregate supply 总体供应
3Qt-%=b& aggregate surplus 总盈余
5&5
x[S8 aggregate total 整体总额
eil"1$k aggregate value 总值；合计价值
r|rOIAo aggregated basis 合计基准
BU|=`Kb|)) aggregated net chargeable income 合计应课税入息实额
JGH;&UYP aggregation 合并计算；合计；总和
M1>< K: aggregation of incomes of husband and wife 夫妇入息合并计算
mSSDV0Pfn aggregation of property 财产的总和
0 rbMT`Hy agio 差价；贴水
AH$D./a Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
FX
QUj&9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BLzl XhHn 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
I
f9t^T# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
E0XfM B]+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
P PiN`GM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
RJ/4T#b"+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
octBt`\Of agreement for a settlement 授产协议
Hk'D@(h S agreement for assignment 转让协议
W0GDn agreement for sale 售卖协议；买卖协议
qx3@]9 agreement for sale and purchase 买卖协议
#'} ?.m agreement for the payment of interest 支付利息协议
@1_M's; agreement for the repayment of money 还款协议
< -xI!o"} agreement of reinsurance 再保险协议
}G,PUjg_^3 Agricultural Bank of China 中国农业银行
x9U F air passenger departure tax 飞机乘客离境税
.t\ #>Fe Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V=%j ]`Os airport tax 机场税
R"NR-iU alcohol duty 酒精税
*c<=IcA alienation 让与；让渡；转让
5>{S ^i~! alimony 生活费；赡养费
.W[ 9G\ All Ordinaries Index [AOI] 所有普通股指数
fU y:TCS all risks 全险；综合险
7` 113`1 All Sales Record for Stock Market 《股票市场成交报告》
eEvE 3=,hg Allied Capital Resources Limited 新联财务有限公司
I" TFj$Pg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X6lkz*M. allocation letter 拨款信件
! zc?o?~z allocation of fund 分配款项；预留款项
'6Lw<#It allocation of profit 利润分配；溢利分配
0Z. bd=H allocation warrant 拨款令
bb@@QzR allotment 分配；配股
0s >ozAJ allotment notice 股份配售通知；配股通知
a o"\L0;{ allotment of shares 股份分配
{G _ :#cep allowable 可获宽免；免税的
s Fh mp allowable business loss 可扣除的营业亏损
WCf?_\cG allowable expenses 可扣税的支出
rVo0H.+N)` allowance 免税额；津贴；备抵；准备金
|$AoI allowance for debts 债项的免税额
ma__LWKM, allowance for depreciation by wear and tear 耗损折旧免税额
$\:;N]Cs~0 allowance for funeral expenses 殡殓费的免税额
;onhc*{lv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L[M`LZpJo allowance for repairs and outgoings 修葺及支出方面的免税额
ozF173iI allowance to debtor 给债务人的津贴
Rn(6Fk? alteration of capital 资本更改
;3~+M:{2 alternate trustee 候补受托人
QLr.5Wcg> amalgamation 合并
?]1_ 2\M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Pe-1o#7~W ambit of charges 征税范围；收费范围
puE!7 :X7 amended valuation 经修订的估值
)#|I(Gz ^ American Commodities Exchange 美国商品交易所
VZ69s{/.B American Express Bank Limited 美国运通银行
PcxCal4 American Stock Exchange 美国证券交易所
zh{:zT) (1 amortization 摊销
x=Ef0v amount due from banks 存放银行同业的款项
?g7O([*[ amount due from banks abroad 存放海外银行同业的款项
E@ux EF amount due from holding companies 控股公司欠款
9d5|rk8VS amount due from local banks 存放本港银行同业的款项
J0%e6{C1 amount due to banks 银行同业的存款
rV
*`0hA1 amount due to banks abroad 海外银行同业的存款
_Vv XE572 amount due to holding companies 控股公司存款
^)\z amount due to local banks 本港银行同业的存款
YwYCXFQ| amount due to outport banks 外埠银行同业的存款
;:)1:Dy5 amount for note issue 发行纸币的款额
PG@Uygahu amount of bond 担保契据的款额
g#??Mz amount of consideration 代价款额
h_xHQf&# amount of contribution 供款数额
AE UXdMo amount of indebtedness 负债款额
Hi V7 amount of principal of the loan 贷款本金额
'f 'zV@) amount of rates chargeable 应征差饷数额
BAy]&q|. amount of share capital 股本额
)p?p39>h amount of sums assured 承保款额
reO^_ q' amount of variation 变动幅度
5:" zs amount of vote 拨款数额
O4l] Q amount payable 应付款额
G\\0N^v amount receivable 应收款额
948 lL& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~a5-xWEZ analysis 分析
ggP#2I\ ancillary risk 附属风险
cz{5-;$9Z annual account 周年帐目；周年帐目报表；年度决算；年结
Ei $@)qS/ annual accounting date 年结日期
!%8|R ]d annual allowance 每年免税额；年积金；年度津贴；年津
>I*Qc<X91 annual balance 年度余额
=x QLf4> annual disposable income 每年可动用收入
krt8yAkG annual estimates 周年预算
QO fqW@g annual fee 年费
CcDi65s annual general meeting 周年大会
4fuK pLA annual growth rate 年增率；每年增长率
W) OoHpdw annual long-term supplement 长期个案每年补助金
dI$U{;t annual pensionable emolument 可供计算退休金的年薪
H.H$5(?O annual report 年报
IegZ)&_n Annual Report on the Consumer Price Index 《消费物价指数年报》
JGZxNUr^ annual return 周年报表；周年申报表；每年报税表格
+DpiX&^h Annual Return Rules 《周年报表规则》
o(q][:,h annual review of consumer prices 每年消费物价回顾
li`4&<WGC annual roll-forward basis 逐年延展方式
M@wQ6ow annual salary 年薪
"i5Rh^ annual statement 年度报表；年度决算表
OS.oknzZZ 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
zA<Hj;9SM annuitant 年金受益人
<D1>;C annuity 年金
O]/BNacS annuity contract 年金合约
rB<za I\V annuity on human life 人寿年金
N.l\2S} antecedent debt 先前的债项
5VLJ:I?0O ante-dated cheque 倒填日期支票
u` j9m @` anticipated expenditure 预期开支
8B|qNf `Yi anticipated net profit 预期纯利
sy
s6 V? anticipated revenue 预期收入
"c'K8,+? anti-inflation measure 反通货膨胀措施
9^AfT>b~f anti-inflationary stance 反通货膨胀立场
Q^Lk^PP7 apparent deficit 表面赤字
i^O(JC apparent financial solvency 表面偿债能力
v}) -: apparent partner 表面合伙人
Z: e|~# application for personal assessment 个人入息课税申请书
wv6rjg:7 application of fund 资金应用
Mu~DB:Y9e application to release as liquidator and to destruct the books of accounts and documents
(: TZ~"VY 申请免除清盘人职务及毁灭帐簿与文件
@71n{9 appointed actuary 委任精算师
D{Rk9MKkE appointed auditor 委任核数师；委任审计师
|J_kS90= appointed trustee 委任的受托人
m :sT) appointer 委任人
p2\mPFxEP apportioned pro rata 按比例分摊
uPvE;E _ apportionment 分配；分摊
\{Yi7V
Xv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.dr-I7&! apportionment formula 分摊方程式
"j]85 apportionment of estate duty 遗产税的分摊
QE b
^'y appraisal 估价；评估
J8>8@m6 appreciable growth 可观增长
:RqTbE4B appreciable impact 显着影响
3u tJlD appreciable increase 可观增长
^Hplrwj} appreciation 增值；升值
A lH\IP appreciation against other currencies 相对其他货币升值
b5Sgf'B^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L6jD4ec8 appreciation tax 增值税
BPH-g\q appropriation 拨款；拨用；拨付
r^2 >60q' appropriation account 拨款帐目
qa!3l b_'M Appropriation Bill 拨款法案
vnrP;T=^ appropriation-in-aid system 补助拨款办法
P_:~!+W, approved assets 核准资产
gTby%6- \| approved basket stock 认可一篮子证券
S.Z2gFE&tu approved budget 核准预算
w QnW2)9! approved charitable donation 认可慈善捐款
B7R*g,( approved charitable institution 认可慈善机构
Alh"ZT^ * approved currency 核准货币；认可货币
"'8^O Z R approved estimates 核准预算
b;AGw3SF approved estimates of expenditure 核准开支预算
>w}5\ 4j approved overseas insurer 核准海外保险人
E /Ng approved overseas trust company 核准海外信托公司
B>!OW2q0D approved pooled investment fund 核准汇集投资基金
G[[hC[}I approved provident fund scheme 认可公积金计划
;hcOD4or approved provision 核准拨款
uv}?8$<\ approved redeemable share 核准可赎回股份
10C, \ approved regional stock 认可地区性证券
vp#A D9h1 approved retirement scheme 认可退休金计划
=D@+_7\? approved subordinated loan 核准附属贷款
m&36$>r= arbitrage 套戥；套汇；套利
x KZLXQ'e- arbitrageur 套戥者；套汇者
Uql|32j arbitrary amount 临时款项
Q9!T@ arrangement 措施；安排；协定
T/b%,!N) arrears 欠款
&.ENcEic arrears of pay 欠付薪酬
HF\|mL arrears of revenue 逾期未收税款；逾期未收的帐项
DviR D[+q" articles of association 组织章程；组织细则；组织章程细则
Z fQzA}QD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0j-- X?- ascertainment of profit 确定利润
6H)T=Z| "Asia Clear" “亚洲结算系统”
]3%(
'8/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.0 [
zZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x bsk Asian Development Fund [ADF] 亚洲发展基金
8^8fUN4<= Asian dollar bond 亚洲美元债券
2(<2Gnp l Asian dollar market 亚洲美元市场
Vh1R!>XY Asian dollar rate 亚洲美元利率
Qel2OI `b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+5>*$L%8T` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
1%R8q=_ asked price 沽盘；喊价；索价；卖方报价
X/8CvY #n assessable income 应评税入息
Bj-80d, assessable loss 应评税亏损
lO=Nw+'$S assessable profit 应评税利润
`ecIy_O3P& assessable value 应评税值
2D"n #O`y assessed profit 估定利润
S*5hO) C assessed value 经评估价值
bJ$6[H-: assessment 评税；评定；估价；评税单
oXQzCjX_ assessment number 评税编号；估价编号
R'#1|eWCa assessment of additional tax 补加税评税
cU+ % zk assessment of performance 业绩评估；实绩评价
[nx
OGa2 Assessor 评税主任
Xv~v=.HNhk asset price bubbles 资产价格泡沫
L7}dvdtZ0 asset-backed securities 具资产保证的证券
f
<,E assets accretion 资产增值
'DDlX3W- assets and liabilities 资产与负债
Tf|? j=f assets betterment statement 资产递增表；资产改进表
G(n
e8L8 assets lending 实物放款；有抵押贷款
Ep.Q&(D
> assets of the company passing on the death 死者去世时转移的公司资产
H2p lT assets pledged as security for liabilities 用作负债抵押的资产
8`0/?MZ) assets portfolio 资产投资组合
A$H;2T5N assets price 资产价格
Vg>\@ C .s assets quality 资产质素
! b=jD;< assets realization 资产变现
O>h,u[0 assets refinancing arrangement 资产再集资安排
IO*}N" assets securitization 资产证券化
C'_^D Pzj assets situated outside Hong Kong 在香港以外地方的资产
`[&) X assets stripping 削减资产；拆卖资产
\$iU#Z assets value 资产值
lVw77bZ assignee 承让人
npj_i /&g assignment 转让；转让书；转让契
hh qSfafUX assignment of interest 权益转让
G[pDKELL assignment of letters patent and trade mark 专利证书及商标转让
~$bkWb*RJ assignment of property 物业转让；物业转让书
0# )I :5 assignment right 转让权
w,,QXJe{Z_ assignor 转让人
N 9.$--X}D associate 有联系的人；有关连人士；相联者；合伙人；联系人
1;U
`e4" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_N-.=86* associate member 附属会员
!bPsJbIo> associated body corporate 相联法人团体
gc y'"d" associated company 相联公司；联属公司
B*zR/?U^ associated corporation 相联法团
HZG^o^o1l+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dv_& ei 公认会计师公会〔英国〕
#TXN\YNP Association of Futures Exchange Brokers 香港期货经纪协会
BeNH" Y:E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Gl4(-e'b association of underwriters 承保人组织
ek ^=Z` assumption of control 接管
<8JV`dTywC assurance 担保；保险；转易；转易书
o `]o(OP assurance of interest 权益的转易
6 < uJ }3 at 19XX price 按一九ＸＸ年价格计算
:skNEY]. at a discount 按赔价计算；按贴水价格计算；打折扣
V[w Y;wj at a premium 按溢价计算；按升水价格计算
Zgw;AY.R> at call 通知付款；按通知
7eM:YqT/# at constant market price 按固定市价计算
s y ]k at constant price 按固定价格计算
u(Y! _ at cost 按成本计算
0L
^WTq at current market price 按当时市价计算；按现时市价计算
-$@ $ at current price 按当时价格计算；按现时价格计算
&gNb+z+ at factor cost 按要素成本计算；按生产要素成本计算
n O ^m at money-of-the-day price 按付款当日价格计算
R.Plfm06Ue at or better 按指定或较佳价位〔买卖指令〕
"<#-#j at par 按面值计算；平价
|qn`z- at sight 见票即付
&pL.hM^ at the close 按收市盘
^tw\F 7 at the opening 按开市盘
HP$GI attestation 见证；见证条款
/|kR=
~ at-the-money option 平价期权
!zu YO3: attorney 受权人；受托代表人
TjU g8k attornment 新拥有人承认书
f A W( attributable profit 可归属利润
zQ&k$l9 attributable share value 可归属股份价值
4/z
K3%J Auckland Stock Exchange 奥克兰证券交易所
\~LwlO o%R auction 拍卖
\z~wm& auctioneer 拍卖商
nB~h mE) audit 审计；核数
Xs cm>.di Audit Commission 审计署
^P NE6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5- =&4R\k 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〕
xrXfLujn% audit review 帐目审查
YqJ
`eLu Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\!+#9sq0 audited account 审计帐目；经审计的帐目
$$,/F audited annual account 经审计的周年帐目
L .E6~Rv audited balance sheet 经审计的资产负债表
d*Wg>8| auditor 核数师；核数主任；审计师
ZFJ qI auditor's certificate 核数师证明书；审计师证明书
&B3[:nS2 auditor's report 核数师报告；审计师报告
o_(@v2G` Aussie bond 澳元债券
O/?Lk*r austerity budget 紧缩预算
$ykujyngS4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XBmAD! Australia All Ordinaries Index 澳洲所有普通股票指数
)P>}uK; Australian Dollar [AUD] 澳元
L/YEW7M Australian Options Market 澳大利亚期权市场
0xSWoz[i6~ Australian Securities Commission 澳洲证券事务监察委员会
'
)0e B: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2!}:h5 Australian Stock Exchange 澳大利亚证券交易所
/"f4 a F[ Austrian Schilling [ATS] 奥地利先令
qwERy{]Sp; authentication 认证；鉴证
:4 &q2- authority to purchase 委托购买证；委购书
\\Z{[{OZ authorization 认可；核准；授权；授权书
"%mu~&Ga authorization by direction 指示授权
cnm*&1EzV authorization by instruction 指令授权
<r8sZrY authorization by warrant 令状授权
e
h gUp = authorization of unit trust 单位信托的认可
hB !>*AsG authorized agent 指定代理人
l2&s4ERqSm authorized capital 法定资本
V J8 " Q authorized clerk 出市员
%6%Q E'D authorized dealer 认可交易商
y5p)z" authorized financial institution 认可财务机构
"8NhrUX authorized fund 认可基金
~"Q24I authorized fund house 获授权的基金公司；认可基金公司
Z{MR#.I authorized institution 认可机构
MYmH ?A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<%SG
<|t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u>K(m))5W3 authorized insurer 获授权保险人；获认可承保人
0- =PP@W authorized investment 特准投资项目
qubyZ 8 hx authorized person 获授权人
.$rt>u,8< authorized representative 获授权代表
v
J_1VW authorized share capital 法定股本
~ +HZQv3Y automated quotation system 自动报价系统
{SQ#n@Q&$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
CY4ntd4M 自动交易系统〔香港期货交易所有限公司〕
I?z*.yA* automatic adjustment mechanism 自动调整机制
W/ \M9
automatic adjustment system 自动调整系统
FEF $4)ROv Automatic Clearing House 自动票据交换所
kf Xg\6uKc automatic exchange rates accumulation system 自动化汇率累集系统
-Y{=bZS u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d4 r@Gx%BE automatic teller machine [ATM] 自动柜员机
|E(`9 autopay 自动转帐
v) !C
Dpw available assets 可用资产
$3 BH82 available fiscal reserve 现存财政储备
*oW^P~m/ available profit 可用利润
fl4z'8P"( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X`+8r O [ average 平均；平均数；海损
F4#^jat{ average basic salary 平均基本薪金
$ lC*q average consumer expenditure 平均消费开支；一般消费开支
j@98UZ{g\ average cost 平均成本
Ln4zy*v{ average cost of land production 增辟土地平均成本
O^_$cq average daily turnover 平均每日成交额
;r1.Uz( average daily wage rate 平均每日工资率
"L)=Y7Dx average expenditure pattern 平均开支模式
5R UhrE average growth rate 平均增长率
#% 1|$V*: average net fixed assets 固定资产平均净值
PIthv [F average of relatives 相对价格平均数
/ Ml d. average price 平均价格
)d^b \On average propensity to consume 平均消费倾向；一般消费倾向
FZi'#(y average propensity to save 平均储蓄倾向；一般储蓄倾向
p?#%G`dm average rate 平均率
z^YL$ average revenue 平均收入；平均收益
,xzSFs >2 average stock 平均库存；平均存货
KsG>,#
Q average yearly rent 平均年租
sZ7RiH +I avoidance of double taxation 避免双重课税
/BaXWrd+ avoidance of tax 避税
