A:
g'Xl>q A share Ａ股；甲类股份
(Z,,H1L abatement of tax 减税；减扣免税额
F'j:\F6C; ABN AMRO Bank N.V. 荷兰银行
) edM@beY_ above-the-line expenditure 线上项目支出；经常预算支出
}(tGjx] above-the-line receipt 线上项目收入；经常预算收入
yJp& A ABSA Asia Limited 南非联合亚洲有限公司
6!"15dPN absolute change 绝对数值变更
ZTmdS absolute expenditure 实际开支
',!#?aGV absolute guideline figure 绝对准则数字
v8 %]^` ' absolute interest 绝对权益
i ^IvT absolute order of discharge 绝对破产解除令
s\jLIrG8 absolute profit margin 绝对利润幅度
wqGZkFg1 absolute value 实值；绝对值
2tr2:PB` absolutely vested interest 绝对既得权益
x:2[E- absorbed cost 已吸收成本；已分摊成本
iqoP D4A absorption 吸收；分摊；合并
tIr66'8 absorption rate 吸收率；摊配率；分摊率
d ,QJf\fc" ACB Finance Limited 亚洲商业财务有限公司
VS).!;>z acceptable form of reciprocity 合理的互惠条件
A:NY:#uC acceptable rate 适当利率；适当汇率
56bB~ =c acceptance agreement 承兑协议
Dea; 9O acceptance for honour 参加承兑
F'#3wCzt acceptor 承兑人；接受人；受票人
Q49 |,ou[H acceptor for honour 参加承兑人
[#Yyw8V#< accident insurance 意外保险
v l*RRoJ Accident Insurance Association of Hong Kong 香港意外保险公会
;OKQP~^iH2 accident insurance scheme 意外保险计划
, Xh4(Gn#b accident year basis 意外年度基准
d=5D 9' + accommodation 通融；贷款
i5n 'f6C accommodation bill 通融票据；空头票据
QHM39Eu] accommodation party 汇票代发人
@P. l8|w account balance 帐户余额；帐户结余
vGAPQg6* account book 帐簿
?APzx@$D. account collected in advance 预收款项
~b7Nzzfo account current book 往来帐簿
s=q+3NTv account of after-acquired property 事后取得的财产报告
-xcz+pHQ account of defaulter 拖欠帐目
1OGlD+f account payable 应付帐款
+'Ge?(E4_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
2)8lJXM$L account receivable 应收帐款
h NoN=J account receivable report 应收帐款报表
A!f0AEA, account statement 结单；帐单；会计财务报表
R #ZDB]2 account title 帐户名称；会计科目
Yj"UD:p accountant's report 会计师报告
X!
]~]%K$y Accountant's Report Rules 会计师报告规则
wk/->R z accounting and auditing procedure 会计与审计程序；会计与核数程序
ry<
P LRN Accounting Arrangements 《会计安排》
x xiLi46/ accounting basis 会计基础
'RA[_Z accounting by Official Receiver 破产管理署署长呈交的帐目
e!-'O0-Kw Accounting Circular 《会计通告》
HIU @m< accounting class 会计类别
|-|BM'Y accounting date 记帐日期；会计结算日期
A |&EI-In accounting for money 款项核算
VC+\RB#:- Accounting Officer 会计主任
;|^fAc~9{r accounting period 会计报告期；会计期
*@ o3{0[Z accounting policy 会计政策；会计方针
1=D!C lcb accounting practice 会计惯例
lR( &Wc\j accounting principle 会计准则
?SAi t Q3 accounting record 会计记录
=['ijD4TW accounting report 会计报告
U iSc*_N" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~8X' p6 Accounting Society of China 中国会计学会
kU
Flp accounting statement 会计报表
ec0vg.>p accounting system 会计制度；会计系统
ZRHTvxf accounting transaction 会计事项；帐务交易
uJO*aA{K accounting treatment 会计处理
/Yh([P> accounting year 会计年度
f6"j-IW[z accretion 增值；添加
us cR/d
accrual 应计项目；应累算数目
E.6\(^g accrual basis 应计制；权责发生制
f65Sr"qB3 accrual basis accounting 应计制会计；权责发生制会计
VO`A accrue 应累算；应计
< 9MnQ*@ accrued benefit 应累算利益
9C.cz\E accrued charges 应计费用
/f[_]LeV] accrued cumulative preference share dividend 应累算的累积优先股股息
X "0Q) accrued expenses 应累算费用
f/B--j q accrued interest payable 应付利息；应计未付利息
9j"\Lr*o " accrued interest receivable 应收利息；应计未收利息
g3Q #B7A accrued right 累算权益
yS43>UK_W+ accruing profit 应累算的利润
Yru[{h8hw` accumulated fiscal reserve 累积财政储备
4 TKi)0
#7 accumulated profit 累积利润；滚存溢利
.3&m:P8zV accumulated reserve 累积储备
;H= 6u accumulation of surplus income 累积收益盈余
'SieZIm) acquired assets 既得资产
st2>e1vg acquisition 收购；购置；取得
e&5K]W0{ acquisition cost 购置成本
(wfg84 acquisition expenses 购置费用
p\WUk@4 acquisition of 100% interest 收购全部股权
7S`H?},sR acquisition of control 取得控制权
qcot
T\rq acquisition of fixed assets 购置固定资产
a#IJ<^[ 8 acquisition of shell “买壳”
kC0!`$<2f) acquisition price 收购价
(+_J0i t act of God 天灾
vy#(|[pL{ acting partner 执事合伙人
f+6l0@K2 active market 买卖活跃的市场；交投畅旺的市场；旺市
GCKl [<9* active partner 积极参与的合伙人
US|vYd}u+ active trading 交投活跃
0o]K6 b actual circulation 实际流通
> +#[ O " actual cost 实际成本
f3>/6 C actual expenditure 实际开支；实际支出
,2`d3u^CW actual income 实际入息；实际收入；实际收益
{5udol5? actual market 现货市场
jveRiW @ actual price 现货价；实际价格
@\y7
9 FX actual profit 实际利润
P1QJ'eC;T actual quotation 实盘；实际价位；实际报价
Kq$Zyf=E actual year basis 按实际年度计算
ie!4z34 actuals 实货
W!k6qTz) actuarial investigation 精算调查
}D^Gt) actuarial principle 精算原则
.% rR actuarial report 精算师报告
_D9=-^ Actuarial Society of Hong Kong 香港精算学会
7|-xM>L$A actuarial valuation 精算师估值
DX"; v
J actuary 精算师
M\&~ Dmd ad referendum agreement 暂定协议；有待覆核的协定
v#|c.<]. ad valorem duty 从价税；按值征税
z aF0nov ad valorem duty system 从价税制
}W bN) ad valorem fee 从价费
Bkc-iC}F ad valorem tariff 从价关税
XV>6;!=E additional allowance 额外免税额
4m*(D5Y=| additional amount for unexpired risk 未过期风险的额外款额
$<4Ar*i additional assessable profit 补加应评税利润
wM)w[ additional assessment 补加评税
|pqpF?h5| additional commitment 额外承担
-z$0S%2? additional commitment vote 额外承担拨款
.;b >
T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uKy *N* } additional dependent parent allowance 供养父母额外免税额
6iG<"{/U5 additional provision 额外拨款
ib_Gy77Os additional stamp duty 附加印花税
X6 ,9D[Nw additional tax 补加税罚款；补加税款
^wa9zs2s;/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bJ m0 adjudged bankrupt 被裁定破产
~ ""MeaM8[ adjudicated bankrupt 裁定破产人
3kCbD=yF adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y14R"*t~ adjudication of bankruptcy 裁定破产；宣告破产
{1aAm+ adjudication of insolvency 裁定无力偿还债务
`tG _O adjusted actual 经调整的实数；调整后的实数
s
vb4uv Y adjusted current assets 经调整的流动资产；调整后的流动资产
<6C9R> adjusted figure 经调整的数字；调整后的数额
j>xVy]v= | adjusted liabilities 经调整的负债；调整后的负债
fWyDWU adjusted loss 经调整的亏损；调整后的亏损
2.D!4+& adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
/ 8}+# h)[ adjusted profit 经调整的利润；调整后的利润
Ye2 ];(M adjusted surplus 经调整的盈余额；调整后的盈余额
x\.i `ukx adjusted value 经调整的价值；调整后的价值
>k}/$R+ adjustment 调整；修订；理算〔保险〕
es[5B* 5 adjustment centre 调剂中心
K eI: /2 adjustment lag 调整过程的时间差距；调整时差
CLEG'bZa, adjustment mechanism 调整机制
cJEz>Z6[ adjustment of loss 亏损调整
dyzw J70K adjustment process 调整过程；调整程序
}+
2"? f|] adjustment range 调整幅度
(QSWb>np administered exchange rate 受管制汇率
?d<:V.1U@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<IyLLQ+v administration expenses 行政费用
_[i=TqVmf administration fee 手续费；行政费
!rg0U<bO! administration in bankruptcy 破产管理
@>2 rz administration order 遗产管理令
V6MT > T administrator 管理人；遗产管理人
93IOG{OAY administrator of the estate 遗产管理人
3:joSQa admission of debt 债项承认书
M/a/H=J admission of proof 接纳债权证明
C;q}3c*L advance 放贷款项；垫付款项；预支款项；预付款项
_(`X .D advance account 暂支帐目；预付款帐户
:ECK
$Cu advance compensation 预付补偿金
Q
*]`t@ q advance from shareholder 股东垫款
^HFU@/ advance pending reimbursement 预支以待日后付还
IS 2Ij advanced economy 先进经济体系
s~Wu0%])Q advancement 预付；预付财产
; axa ZV advances warrant 垫款令
xd fvme[ advancing 贷出
X/- KkC adverse balance 逆差
Cw[Od"B\?U adverse exchange 逆汇
#A/J^Ko advertisement addressed to shareholders 在报章刊登的致股东通告
tH,K\v`f advice for collection 托收通知书
:Q
?J}N advice of drawing 提款通知书；汇票通知书
5**5b9bj-9 advice of payment 付款通知
7 G[ GHc> Advisory Committee [Securities and Futures Commission]
# )mkD4 谘询委员会〔证券及期货事务监察委员会〕
SKSAriS~ Advisory Committee on Diversification 经济多元化谘询委员会
A
Ok7G?Y affidavit 誓章；遗产申报誓章
#/t>}lc affidavit of no receipt 述明无收款的誓章
92aDHECo affiliate 联号；联营公司；附属公司
4 u y @ { affiliated company 附属公司；联号；联营公司
V87ee, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i %h n affordability 负担能力
y'!p>/%v African Development Bank [AfDB] 非洲开发银行
Ot$cmBhw! after-acquired property 事后取得的财产
B N*,!fx after-hours dealing 市后交易
3cfZ!E~^kc after-tax profit 税后盈利；税后利润；税后溢利
CESe} ^)n agency agreement 代理协议
).+xcv agency expenses 代理机构的开支
t7oz9fSz=? agency fee 代理费
O&gwr Agency Law 《代理法》
9[p }.9 / agent 代理人；承销人
TXD^Do5^ agent of company 公司代理人
%*5g<5 agent's fee 代理人费；经纪费
_"!{7e`Z aggregate 总计；总数；总体数字
(2S!$w% aggregate amount 总款额；总额
Gj7QG IKx aggregate assets and liabilities 总体资产与负债
H]i+o6 aggregate at constant price 按固定价格计算的总体数字
Iz?W tm } aggregate demand 总需求
s/G5w Rl< aggregate gross position 总持仓量
t66f 7 AR aggregate limit 总限额
oa& US_ aggregate of salaries tax 合计薪俸税
m>uI\OY{n aggregate performance 总体表现；总体业绩
p#;dLM/EA aggregate supply 总体供应
iTugvb aggregate surplus 总盈余
D;^ZW z0 aggregate total 整体总额
vQB Y1-S aggregate value 总值；合计价值
oX 2DFgz aggregated basis 合计基准
}U?gKlLg aggregated net chargeable income 合计应课税入息实额
"` jZ(+ aggregation 合并计算；合计；总和
1 !;"bHpk aggregation of incomes of husband and wife 夫妇入息合并计算
s;_#7x# aggregation of property 财产的总和
G{:af:5Fo agio 差价；贴水
UOLTCp?M;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》
S0.- >"L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1RI #kti-" 《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》
/md Q(Dm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9Nag%o{*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》
o^_W $4Fc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L^5&GcHP0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@}&,W
N% agreement for a settlement 授产协议
uD ?I>7 agreement for assignment 转让协议
p9&gEW agreement for sale 售卖协议；买卖协议
3)C6OF>7
agreement for sale and purchase 买卖协议
nz&b5Xb 2 agreement for the payment of interest 支付利息协议
d EQReD agreement for the repayment of money 还款协议
|%:q hs, agreement of reinsurance 再保险协议
v E3{H Agricultural Bank of China 中国农业银行
!X\sQNp air passenger departure tax 飞机乘客离境税
0{ "dI;b% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
} Jdh^t . airport tax 机场税
yRq8;@YGY alcohol duty 酒精税
u]1-h6 alienation 让与；让渡；转让
AF*ni~ alimony 生活费；赡养费
Lt;.Nw All Ordinaries Index [AOI] 所有普通股指数
~4=]%X Yz all risks 全险；综合险
,<;l"v( All Sales Record for Stock Market 《股票市场成交报告》
K4?t' dd] Allied Capital Resources Limited 新联财务有限公司
JO& ;bT< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aR="5{en{: allocation letter 拨款信件
{hs 2?#p allocation of fund 分配款项；预留款项
, `[Z`SUk` allocation of profit 利润分配；溢利分配
Qe @A5# allocation warrant 拨款令
=e-a&Ep-z allotment 分配；配股
S<y>Y allotment notice 股份配售通知；配股通知
I5TQ>WJbf allotment of shares 股份分配
u:AfHZ allowable 可获宽免；免税的
.fLiX x allowable business loss 可扣除的营业亏损
vy{rw Z$ allowable expenses 可扣税的支出
x%IXwP0 allowance 免税额；津贴；备抵；准备金
5A2Y'ms,/ allowance for debts 债项的免税额
0,1L e$)6 allowance for depreciation by wear and tear 耗损折旧免税额
@wYQLZ allowance for funeral expenses 殡殓费的免税额
@H3 s2| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}{#;;5 KrB allowance for repairs and outgoings 修葺及支出方面的免税额
ONr?.MJ6j allowance to debtor 给债务人的津贴
:>tF_6 alteration of capital 资本更改
S|{Yvyp alternate trustee 候补受托人
{UX"Epd);n amalgamation 合并
5b F9I H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
] 689 Q%D ambit of charges 征税范围；收费范围
H7z>S G0 amended valuation 经修订的估值
AQnJxIL: American Commodities Exchange 美国商品交易所
~J:$g u~` American Express Bank Limited 美国运通银行
{dy`
%It American Stock Exchange 美国证券交易所
a2c x amortization 摊销
c]s (u+i amount due from banks 存放银行同业的款项
c ,h.`~{ amount due from banks abroad 存放海外银行同业的款项
O:`GL1{ve? amount due from holding companies 控股公司欠款
RQj`9F amount due from local banks 存放本港银行同业的款项
xVsa,EX b amount due to banks 银行同业的存款
LT,iS)dY+ amount due to banks abroad 海外银行同业的存款
a gmeiJT amount due to holding companies 控股公司存款
J+/}K>2# amount due to local banks 本港银行同业的存款
vCy.CN$ amount due to outport banks 外埠银行同业的存款
8Z9MD<RLw amount for note issue 发行纸币的款额
~h>rskJ _ amount of bond 担保契据的款额
m6bWmGn GC amount of consideration 代价款额
.KT 7le<Zm amount of contribution 供款数额
hV3,^#9o amount of indebtedness 负债款额
'WKu0Yi^' amount of principal of the loan 贷款本金额
"B|nh d amount of rates chargeable 应征差饷数额
dxzvPgi ? amount of share capital 股本额
26\HV amount of sums assured 承保款额
/gqqKUx amount of variation 变动幅度
]Wy^Vcq X amount of vote 拨款数额
ql{^"8x amount payable 应付款额
=R8f)UQYx amount receivable 应收款额
(ZE%tbm2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CbTf"pl analysis 分析
Qag|nLoT ancillary risk 附属风险
;x!,g5q" q annual account 周年帐目；周年帐目报表；年度决算；年结
Z-4K?;g'k annual accounting date 年结日期
X;s 3y{ku annual allowance 每年免税额；年积金；年度津贴；年津
)^jQk fL annual balance 年度余额
~=`f]IL annual disposable income 每年可动用收入
=,&u_>Dp annual estimates 周年预算
G]L0eV annual fee 年费
o
: .~X annual general meeting 周年大会
"?oo\op annual growth rate 年增率；每年增长率
?dp -}3/G annual long-term supplement 长期个案每年补助金
%-h7Z3YcN annual pensionable emolument 可供计算退休金的年薪
x\Nhix}1D annual report 年报
D 7Gd% Annual Report on the Consumer Price Index 《消费物价指数年报》
f0 -R hR annual return 周年报表；周年申报表；每年报税表格
&q ," !:L] Annual Return Rules 《周年报表规则》
>QYh}Z- /% annual review of consumer prices 每年消费物价回顾
;el]LnV!O annual roll-forward basis 逐年延展方式
5S&aI{;9< annual salary 年薪
q
Axf5 annual statement 年度报表；年度决算表
L]c 8d 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
q6;OS. f annuitant 年金受益人
W9
n^ T+2 annuity 年金
~fyF&+ibp' annuity contract 年金合约
#@nZ4=/z annuity on human life 人寿年金
Mq+viU&
antecedent debt 先前的债项
C!$ Xv&"r ante-dated cheque 倒填日期支票
IT8B~I\OY anticipated expenditure 预期开支
QT`fix{ anticipated net profit 预期纯利
pu\b`3C( anticipated revenue 预期收入
#D!$~ h&i anti-inflation measure 反通货膨胀措施
20
jrv'f anti-inflationary stance 反通货膨胀立场
S 3 {D n apparent deficit 表面赤字
7ZF}0K$^B apparent financial solvency 表面偿债能力
O"@?U apparent partner 表面合伙人
c_~XL^B@ application for personal assessment 个人入息课税申请书
2B6^ ]pSk application of fund 资金应用
EG F:xl application to release as liquidator and to destruct the books of accounts and documents
9|J8]m?x 申请免除清盘人职务及毁灭帐簿与文件
kA1RfSS appointed actuary 委任精算师
pWMiCX nW appointed auditor 委任核数师；委任审计师
D" `%|`O appointed trustee 委任的受托人
{@Blj3 ;w} appointer 委任人
X }m7@r@ apportioned pro rata 按比例分摊
'9^E8+=| apportionment 分配；分摊
i{<8
hLO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
! a86iHU apportionment formula 分摊方程式
=L:[cIRrT; apportionment of estate duty 遗产税的分摊
<2n'}&F appraisal 估价；评估
YH6snC$u appreciable growth 可观增长
H"2 U)HJl appreciable impact 显着影响
G
i$ appreciable increase 可观增长
*
zd. appreciation 增值；升值
a^@ + %?X appreciation against other currencies 相对其他货币升值
r`?&m3IOP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b0y-H/d/} appreciation tax 增值税
G! AICcP^ appropriation 拨款；拨用；拨付
=Ov9Kf appropriation account 拨款帐目
%0NL Rfp Appropriation Bill 拨款法案
;])I>BT[ appropriation-in-aid system 补助拨款办法
d z8-): approved assets 核准资产
Bfbl#ZkyL approved basket stock 认可一篮子证券
jIKBgsi F/ approved budget 核准预算
cYsR 0# approved charitable donation 认可慈善捐款
@[n2dmj approved charitable institution 认可慈善机构
gBMta+<fE~ approved currency 核准货币；认可货币
7^c2e * S approved estimates 核准预算
kJ/+IGV^v approved estimates of expenditure 核准开支预算
eT;AAGql approved overseas insurer 核准海外保险人
1UC2z M" approved overseas trust company 核准海外信托公司
6(:)otz approved pooled investment fund 核准汇集投资基金
*hV4[= approved provident fund scheme 认可公积金计划
1oB$MQoc approved provision 核准拨款
|p;4dL approved redeemable share 核准可赎回股份
fwR GT|":B approved regional stock 认可地区性证券
0rV/qMo;K approved retirement scheme 认可退休金计划
2q+la|1Cr approved subordinated loan 核准附属贷款
:RPVT,O} arbitrage 套戥；套汇；套利
ZmNZS0j arbitrageur 套戥者；套汇者
4"LPJX)Q arbitrary amount 临时款项
baqn7k" arrangement 措施；安排；协定
7^HpVcSM arrears 欠款
r Z pbu>S arrears of pay 欠付薪酬
X8 8F >1} arrears of revenue 逾期未收税款；逾期未收的帐项
8a7YHUL<3i articles of association 组织章程；组织细则；组织章程细则
QT_Srw@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
L+_8QK < ascertainment of profit 确定利润
Xu6jHJ@ x "Asia Clear" “亚洲结算系统”
JFe4/
V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g .3 f2w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$,!hD\a Asian Development Fund [ADF] 亚洲发展基金
p#)e:/Qy Asian dollar bond 亚洲美元债券
,Ak ^nX Asian dollar market 亚洲美元市场
Nc,*hsx' Asian dollar rate 亚洲美元利率
7Ez}k}aR< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GM:, CJ? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4>l0V< asked price 沽盘；喊价；索价；卖方报价
&/HoSj>HS assessable income 应评税入息
V!mWn|lf assessable loss 应评税亏损
OO$| 9`a assessable profit 应评税利润
/({P1ti:C assessable value 应评税值
dZF8 R assessed profit 估定利润
'HCnB]1 assessed value 经评估价值
D^$]>-^ assessment 评税；评定；估价；评税单
S=4R5igrC assessment number 评税编号；估价编号
V_jiOT! assessment of additional tax 补加税评税
ZHz^S)o\[s assessment of performance 业绩评估；实绩评价
B .El a Assessor 评税主任
FZeP<Ban asset price bubbles 资产价格泡沫
U8E0~[ y' asset-backed securities 具资产保证的证券
*jGPGnSo assets accretion 资产增值
(yfXMp ,x assets and liabilities 资产与负债
]XY0c 6
< assets betterment statement 资产递增表；资产改进表
4AJ9`1d4 assets lending 实物放款；有抵押贷款
P> |Ef~j assets of the company passing on the death 死者去世时转移的公司资产
v< Ty|(gd assets pledged as security for liabilities 用作负债抵押的资产
hRk,vB ] assets portfolio 资产投资组合
_<XgC\4O| assets price 资产价格
k/U>N|5 assets quality 资产质素
R !9qQn? assets realization 资产变现
3zbXAR* assets refinancing arrangement 资产再集资安排
v C^>p5F assets securitization 资产证券化
ATo}FL 2 assets situated outside Hong Kong 在香港以外地方的资产
$-Cy assets stripping 削减资产；拆卖资产
iEe#aO"D! assets value 资产值
iFSJ4 W( assignee 承让人
a"k'm}hVY$ assignment 转让；转让书；转让契
| "_ )zQ assignment of interest 权益转让
)t 5;d assignment of letters patent and trade mark 专利证书及商标转让
>n(F4C-pl assignment of property 物业转让；物业转让书
TFYw assignment right 转让权
t]4!{~, assignor 转让人
J, r Xx: associate 有联系的人；有关连人士；相联者；合伙人；联系人
(VEp~BW@-R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;e2Ij associate member 附属会员
(,shiK[5f associated body corporate 相联法人团体
TKd6MZhT associated company 相联公司；联属公司
Gj)uy jct associated corporation 相联法团
s_TD4~
$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XYMxG: 公认会计师公会〔英国〕
FQ1arUOFW, Association of Futures Exchange Brokers 香港期货经纪协会
ghX:"vV{n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$:(z}sYQ7 association of underwriters 承保人组织
E3bwy K!s assumption of control 接管
X`D+jiQ(f assurance 担保；保险；转易；转易书
p x0Sy | assurance of interest 权益的转易
Nv hy3 at 19XX price 按一九ＸＸ年价格计算
=88t*dH(," at a discount 按赔价计算；按贴水价格计算；打折扣
UP R/XQ at a premium 按溢价计算；按升水价格计算
%iX/y at call 通知付款；按通知
h>| g2h at constant market price 按固定市价计算
N70zjy4?fL at constant price 按固定价格计算
n? }5 ! at cost 按成本计算
jK e.gA at current market price 按当时市价计算；按现时市价计算
_%;M9Sg3 at current price 按当时价格计算；按现时价格计算
,b4g.CV at factor cost 按要素成本计算；按生产要素成本计算
?@>;/@ at money-of-the-day price 按付款当日价格计算
*CzCUu:%t at or better 按指定或较佳价位〔买卖指令〕
; HP#bx at par 按面值计算；平价
2p+C%"n> at sight 见票即付
^B|YO8.v at the close 按收市盘
>r=6A
at the opening 按开市盘
1!d)PK>1$ attestation 见证；见证条款
VJ*\pM@no at-the-money option 平价期权
$ 3]b>v attorney 受权人；受托代表人
t GC2
^a#~ attornment 新拥有人承认书
Tn /Ut}]O attributable profit 可归属利润
22|"K**3J| attributable share value 可归属股份价值
r
3|4gG Auckland Stock Exchange 奥克兰证券交易所
'd+ :D' auction 拍卖
i0iez9B
auctioneer 拍卖商
Y| :YrZSC audit 审计；核数
xFU5\Zuw Audit Commission 审计署
vcwK 6G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x_k S
g 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〕
<$Z tik1 audit review 帐目审查
&lq^dFP&Su Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+
LS3T^ audited account 审计帐目；经审计的帐目
_=?2 3 audited annual account 经审计的周年帐目
?|lI X z audited balance sheet 经审计的资产负债表
6Etss!_ auditor 核数师；核数主任；审计师
lJUy;yp_+ auditor's certificate 核数师证明书；审计师证明书
\1]rlzXGUT auditor's report 核数师报告；审计师报告
&u=8r* Aussie bond 澳元债券
BW>5?0E[4( austerity budget 紧缩预算
SD^E7W$? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5y04 0
N- Australia All Ordinaries Index 澳洲所有普通股票指数
"Tv:*L5 Australian Dollar [AUD] 澳元
o(zTNk5d Australian Options Market 澳大利亚期权市场
i+1 Qf Australian Securities Commission 澳洲证券事务监察委员会
.> wFz tK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+v!v[qn Australian Stock Exchange 澳大利亚证券交易所
&kiF/F 1 Austrian Schilling [ATS] 奥地利先令
>K5~:mx#3 authentication 认证；鉴证
w2C&%Xk authority to purchase 委托购买证；委购书
Y+@g~ TE authorization 认可；核准；授权；授权书
)@_ugW-j authorization by direction 指示授权
+2Z#M authorization by instruction 指令授权
YNk|+A.<d authorization by warrant 令状授权
Ch7Egz l7? authorization of unit trust 单位信托的认可
4~D ax) authorized agent 指定代理人
UUH;L authorized capital 法定资本
fx]eDA|$e authorized clerk 出市员
VyY. r#@ authorized dealer 认可交易商
y jFe' authorized financial institution 认可财务机构
WcU@~05b authorized fund 认可基金
QkL@JF]Re authorized fund house 获授权的基金公司；认可基金公司
@iRO7 6 m authorized institution 认可机构
Hit Ac8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4#7Umj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#52NsVaT@ authorized insurer 获授权保险人；获认可承保人
|by@ :@*y authorized investment 特准投资项目
VGB-h' authorized person 获授权人
&wb9_? ir- authorized representative 获授权代表
ik IzhUWE authorized share capital 法定股本
z&>|*C.Y automated quotation system 自动报价系统
f1J %]g! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H]]c9`ayt 自动交易系统〔香港期货交易所有限公司〕
fnWsm4 automatic adjustment mechanism 自动调整机制
RG&6FRoq automatic adjustment system 自动调整系统
LXNQb6! Automatic Clearing House 自动票据交换所
c.0]1 automatic exchange rates accumulation system 自动化汇率累集系统
U!0E_J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
p-Pz =Cx - automatic teller machine [ATM] 自动柜员机
tt{`\1q autopay 自动转帐
R 6<4"?*r available assets 可用资产
q#'VJA:A5& available fiscal reserve 现存财政储备
9~~UM <66W available profit 可用利润
>XnO&hW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wVE:X3Ei average 平均；平均数；海损
M~p=#V1D average basic salary 平均基本薪金
(Q_2ODKo average consumer expenditure 平均消费开支；一般消费开支
K$ AB} Fvc average cost 平均成本
1`QsW&9=b average cost of land production 增辟土地平均成本
lQL:3U0DjU average daily turnover 平均每日成交额
tr=@+WHp average daily wage rate 平均每日工资率
g z4UV/qr/ average expenditure pattern 平均开支模式
fv2=B )8$ average growth rate 平均增长率
4.'JLArw average net fixed assets 固定资产平均净值
GS4_jvD- average of relatives 相对价格平均数
C_Gzv'C"L average price 平均价格
e9:P9Di(b average propensity to consume 平均消费倾向；一般消费倾向
!F$R+A+L average propensity to save 平均储蓄倾向；一般储蓄倾向
^yJ:+m;6K average rate 平均率
vI|As+`$d average revenue 平均收入；平均收益
ESv:1o`?n average stock 平均库存；平均存货
;wgFr.#hp@ average yearly rent 平均年租
7w i%j! avoidance of double taxation 避免双重课税
Q;wB{vr$ avoidance of tax 避税
