A:
~`0=-Qkd A share Ａ股；甲类股份
o KY0e&5 abatement of tax 减税；减扣免税额
JaN53,&< ABN AMRO Bank N.V. 荷兰银行
7+$P6[* above-the-line expenditure 线上项目支出；经常预算支出
n]K {-C; above-the-line receipt 线上项目收入；经常预算收入
"&\]1A}Z-x ABSA Asia Limited 南非联合亚洲有限公司
o<g 1; absolute change 绝对数值变更
&
5'cN absolute expenditure 实际开支
iP?lP= M absolute guideline figure 绝对准则数字
2p*L~! iM absolute interest 绝对权益
n,p \~Tu, absolute order of discharge 绝对破产解除令
U.ew6`'Te absolute profit margin 绝对利润幅度
C-(O*hK absolute value 实值；绝对值
?~; q r absolutely vested interest 绝对既得权益
LEAU3doK; absorbed cost 已吸收成本；已分摊成本
LO k J absorption 吸收；分摊；合并
1R#1Fy% absorption rate 吸收率；摊配率；分摊率
wy""02j ACB Finance Limited 亚洲商业财务有限公司
\obM}caT acceptable form of reciprocity 合理的互惠条件
i rn
}.e acceptable rate 适当利率；适当汇率
Emv9l~mIu acceptance agreement 承兑协议
&Z+.FTo acceptance for honour 参加承兑
qITd.<
k acceptor 承兑人；接受人；受票人
(>-(~7PR acceptor for honour 参加承兑人
W"s)s accident insurance 意外保险
D Z=OZ.v Accident Insurance Association of Hong Kong 香港意外保险公会
o ho~?.F accident insurance scheme 意外保险计划
WAVEwA`r accident year basis 意外年度基准
iv6bXV'N accommodation 通融；贷款
%vU *4mH accommodation bill 通融票据；空头票据
3`ze<K(( accommodation party 汇票代发人
_2 x YDi account balance 帐户余额；帐户结余
^ E3 HY@j account book 帐簿
B,A\/ %< account collected in advance 预收款项
'~pZj"u y account current book 往来帐簿
"':SWKuMx account of after-acquired property 事后取得的财产报告
(U*Zz+ R account of defaulter 拖欠帐目
J*qo3aJjE account payable 应付帐款
/ KK A/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
A$] # f account receivable 应收帐款
^>h2.A J account receivable report 应收帐款报表
21~~ =+)X account statement 结单；帐单；会计财务报表
.1[pO_ account title 帐户名称；会计科目
U5j0i] accountant's report 会计师报告
N 0(($ 8G Accountant's Report Rules 会计师报告规则
?WrL<?r)}U accounting and auditing procedure 会计与审计程序；会计与核数程序
inyS 4tb Accounting Arrangements 《会计安排》
?MJ 5GVeH accounting basis 会计基础
w)Y}hlcq accounting by Official Receiver 破产管理署署长呈交的帐目
D^w<V%] . Accounting Circular 《会计通告》
2 /l4,x accounting class 会计类别
{G _|gs accounting date 记帐日期；会计结算日期
H &0S accounting for money 款项核算
4$4n9`odE Accounting Officer 会计主任
.u;'eVH)a} accounting period 会计报告期；会计期
^I !gteU; accounting policy 会计政策；会计方针
t\lx*_lr accounting practice 会计惯例
7 '7a`-W accounting principle 会计准则
Cta!"=\ accounting record 会计记录
Q8bn|#` accounting report 会计报告
6hqqZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y67i\U>? Accounting Society of China 中国会计学会
%* @ hS` accounting statement 会计报表
p;{w0uld" accounting system 会计制度；会计系统
6X$iTJ[\x accounting transaction 会计事项；帐务交易
fU4{4M+9" accounting treatment 会计处理
'59l. accounting year 会计年度
liVDBbS_A? accretion 增值；添加
l78 :. accrual 应计项目；应累算数目
bt?)ryu accrual basis 应计制；权责发生制
~;nW +S$o
accrual basis accounting 应计制会计；权责发生制会计
[, mcvO; accrue 应累算；应计
H t%O9v accrued benefit 应累算利益
\MtdT[* accrued charges 应计费用
E=~Ahkg accrued cumulative preference share dividend 应累算的累积优先股股息
ZmJHLn[ B accrued expenses 应累算费用
| 1Ko5z accrued interest payable 应付利息；应计未付利息
q^b_'We_9 accrued interest receivable 应收利息；应计未收利息
z0 _/JwJn accrued right 累算权益
zKaEh
accruing profit 应累算的利润
~Nl`Zmn(A| accumulated fiscal reserve 累积财政储备
aB4L$M8x accumulated profit 累积利润；滚存溢利
@#| R{5=+ accumulated reserve 累积储备
QEl ~uhc3 accumulation of surplus income 累积收益盈余
H3q L&xL acquired assets 既得资产
)jN f Q!?/ acquisition 收购；购置；取得
7:&a,nU acquisition cost 购置成本
'5n=tRx acquisition expenses 购置费用
JLV?n,nF acquisition of 100% interest 收购全部股权
~8G cWy6 acquisition of control 取得控制权
~sc@49p acquisition of fixed assets 购置固定资产
|n.ydyu` acquisition of shell “买壳”
7=]Y7 "XCf acquisition price 收购价
+@K8:}lOW act of God 天灾
Z!qF0UDj acting partner 执事合伙人
v:@ud,d < active market 买卖活跃的市场；交投畅旺的市场；旺市
gPWl# 5P: active partner 积极参与的合伙人
Vq#_/23=$y active trading 交投活跃
+PkN~m` actual circulation 实际流通
\( xQ'AQ- actual cost 实际成本
v7-
d+P= actual expenditure 实际开支；实际支出
Cl3hpqv1I actual income 实际入息；实际收入；实际收益
c)=UX_S! actual market 现货市场
k3t2{=&'&x actual price 现货价；实际价格
[ 0hZg actual profit 实际利润
7$I *ju_ actual quotation 实盘；实际价位；实际报价
DX#F]8bWl actual year basis 按实际年度计算
%q,^A+= actuals 实货
j~rarR@NB) actuarial investigation 精算调查
e\>g@xE % actuarial principle 精算原则
WjMP]ND#c actuarial report 精算师报告
f= l*+QY8f Actuarial Society of Hong Kong 香港精算学会
+v'n[xa1v actuarial valuation 精算师估值
78<QNl Kn actuary 精算师
&0S/]E`_M ad referendum agreement 暂定协议；有待覆核的协定
`o!a
RX ad valorem duty 从价税；按值征税
+ )K yG ad valorem duty system 从价税制
{v}jV{'^um ad valorem fee 从价费
b1qli 5 ad valorem tariff 从价关税
jRIm _) additional allowance 额外免税额
>@U
lhJtW additional amount for unexpired risk 未过期风险的额外款额
4WV)&50 additional assessable profit 补加应评税利润
) XHcrm& additional assessment 补加评税
)Z2 t=&Nw additional commitment 额外承担
<0I=XsE1iX additional commitment vote 额外承担拨款
t ~"DQq E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]6 {\`a additional dependent parent allowance 供养父母额外免税额
U9p^?\-= additional provision 额外拨款
_ a,XL<9 I additional stamp duty 附加印花税
>~^##bIb additional tax 补加税罚款；补加税款
{:9P4<%H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z?8Sie adjudged bankrupt 被裁定破产
},LW@Z} adjudicated bankrupt 裁定破产人
b`sph%& adjudication fee 裁定费；评定印花税额手续费；评估契据费
cZXra(AD adjudication of bankruptcy 裁定破产；宣告破产
XD\Z$\UJE adjudication of insolvency 裁定无力偿还债务
8?7 :sfc adjusted actual 经调整的实数；调整后的实数
/q8?xP. adjusted current assets 经调整的流动资产；调整后的流动资产
>w=xGb7 adjusted figure 经调整的数字；调整后的数额
D?"TcA adjusted liabilities 经调整的负债；调整后的负债
:WBl0`kW]4 adjusted loss 经调整的亏损；调整后的亏损
f*SA bDE 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
>K;'dB/m;1 adjusted profit 经调整的利润；调整后的利润
Z;JZ<vEt92 adjusted surplus 经调整的盈余额；调整后的盈余额
(&u)F B* adjusted value 经调整的价值；调整后的价值
VCvq iHn adjustment 调整；修订；理算〔保险〕
ZVek`Cc2 adjustment centre 调剂中心
8; s$?*G i adjustment lag 调整过程的时间差距；调整时差
XOy#? X/` adjustment mechanism 调整机制
4h v'OEl adjustment of loss 亏损调整
d.&~n`Rv!p adjustment process 调整过程；调整程序
M^^u{);q adjustment range 调整幅度
%7?v='s= administered exchange rate 受管制汇率
OAQ'/{~7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,FPgbs administration expenses 行政费用
+>5
"fs$Y administration fee 手续费；行政费
\l leO|m administration in bankruptcy 破产管理
D:H eP:.I administration order 遗产管理令
cNG6 A4 administrator 管理人；遗产管理人
X7]vXo * administrator of the estate 遗产管理人
<!vAqqljt admission of debt 债项承认书
U q6..<# admission of proof 接纳债权证明
t%AW0#TZ advance 放贷款项；垫付款项；预支款项；预付款项
`&U ['_% advance account 暂支帐目；预付款帐户
1v&!`^G99j advance compensation 预付补偿金
R%Yws2Le2 advance from shareholder 股东垫款
r8 M/E
lbk advance pending reimbursement 预支以待日后付还
| 7I.DBjR; advanced economy 先进经济体系
Bv |Z)G%RR advancement 预付；预付财产
| JL47FR advances warrant 垫款令
Q' ^]lVY advancing 贷出
-~h2^Oez adverse balance 逆差
.j4IW 3) adverse exchange 逆汇
# | 8!0]n' advertisement addressed to shareholders 在报章刊登的致股东通告
Sk$ XC advice for collection 托收通知书
dR_h PBn/@ advice of drawing 提款通知书；汇票通知书
w`VmN}pR advice of payment 付款通知
y o[!q|z Advisory Committee [Securities and Futures Commission]
|[TH
~ o 谘询委员会〔证券及期货事务监察委员会〕
pDlh^?cux Advisory Committee on Diversification 经济多元化谘询委员会
V@K}'f~ affidavit 誓章；遗产申报誓章
x9HA^Rj4- affidavit of no receipt 述明无收款的誓章
b`K~l'8 affiliate 联号；联营公司；附属公司
T+2I:W% affiliated company 附属公司；联号；联营公司
~4*9w3t
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q6{ %vd affordability 负担能力
p$@=N6)I.k African Development Bank [AfDB] 非洲开发银行
GKPqBi[rO after-acquired property 事后取得的财产
/kVy#sT| after-hours dealing 市后交易
?l U]J] after-tax profit 税后盈利；税后利润；税后溢利
}~-)31e'` agency agreement 代理协议
\' "q6y agency expenses 代理机构的开支
=k`(!r2"# agency fee 代理费
4#=!VK8ZH Agency Law 《代理法》
t Q_}o[ agent 代理人；承销人
M42D5|tZc agent of company 公司代理人
~eL7=G@{ agent's fee 代理人费；经纪费
G$4lH>A& aggregate 总计；总数；总体数字
m= fmf( aggregate amount 总款额；总额
jt2 m-*aP aggregate assets and liabilities 总体资产与负债
mcDW&jwQ aggregate at constant price 按固定价格计算的总体数字
:"O=/p+*Us aggregate demand 总需求
$Y aL3n aggregate gross position 总持仓量
4Df TVO"h aggregate limit 总限额
& H5
6mL{ aggregate of salaries tax 合计薪俸税
bTHa;* ` aggregate performance 总体表现；总体业绩
j&m<=-q aggregate supply 总体供应
xyz-T1ib aggregate surplus 总盈余
5
|C;]pq aggregate total 整体总额
n]co qJ aggregate value 总值；合计价值
%_SE$>v^ aggregated basis 合计基准
?-\K V ha aggregated net chargeable income 合计应课税入息实额
8N-~ .p aggregation 合并计算；合计；总和
o<P%|>qX aggregation of incomes of husband and wife 夫妇入息合并计算
L +. K}w aggregation of property 财产的总和
G68N@g agio 差价；贴水
h/(9AO}t 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》
3 [aJ=5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
dGh<R|U3 《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》
5'V'~Q% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r?/>t1Z 《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》
HNjkRl)QR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T*h +"TmE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>cM U<'& agreement for a settlement 授产协议
S^D ~A8u agreement for assignment 转让协议
_W#27I agreement for sale 售卖协议；买卖协议
05pCgI}F> agreement for sale and purchase 买卖协议
!b _<_Y{l agreement for the payment of interest 支付利息协议
D|-]"(2i agreement for the repayment of money 还款协议
!8 =uBS% agreement of reinsurance 再保险协议
rhn*k f{8 Agricultural Bank of China 中国农业银行
"v*RY "5# air passenger departure tax 飞机乘客离境税
"
31C8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
! >S' eXt airport tax 机场税
29Q5s$ YD@ alcohol duty 酒精税
Dh +^;dQ6 alienation 让与；让渡；转让
2,QkktJLo alimony 生活费；赡养费
tfv]A C7x All Ordinaries Index [AOI] 所有普通股指数
g\ *g HHa all risks 全险；综合险
s:]rL&| All Sales Record for Stock Market 《股票市场成交报告》
LK:|~UV? Allied Capital Resources Limited 新联财务有限公司
dqKTF_+VhA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GF/p|I D allocation letter 拨款信件
3?5
~KxOE( allocation of fund 分配款项；预留款项
>MP PYVn7 allocation of profit 利润分配；溢利分配
>2g CM allocation warrant 拨款令
06Hn:IT18 allotment 分配；配股
%] #;
~I% allotment notice 股份配售通知；配股通知
]-PF? 8 allotment of shares 股份分配
09 %eaoW allowable 可获宽免；免税的
G0]n4"~+? allowable business loss 可扣除的营业亏损
Z(}x7j zW allowable expenses 可扣税的支出
g:o\ r
( allowance 免税额；津贴；备抵；准备金
3.dUMJ$_ allowance for debts 债项的免税额
)E[5lD61 allowance for depreciation by wear and tear 耗损折旧免税额
;D^)^~7dh allowance for funeral expenses 殡殓费的免税额
^c(PZ,/#JB allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RD_;us@&&* allowance for repairs and outgoings 修葺及支出方面的免税额
Dh9-~}sW' allowance to debtor 给债务人的津贴
M3t_!HP}! alteration of capital 资本更改
rf`Br\g 8 alternate trustee 候补受托人
q/B+F%QiMQ amalgamation 合并
+p cj8K% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HRb_ZJz ambit of charges 征税范围；收费范围
Txfb-f!mv\ amended valuation 经修订的估值
(bo bKr American Commodities Exchange 美国商品交易所
Maa.>2v< American Express Bank Limited 美国运通银行
c~tSt.^WX American Stock Exchange 美国证券交易所
YwF6/JA 0^ amortization 摊销
=6W:O amount due from banks 存放银行同业的款项
`r iv`+J{s amount due from banks abroad 存放海外银行同业的款项
@Op8^8$` amount due from holding companies 控股公司欠款
l =_@<p amount due from local banks 存放本港银行同业的款项
O\D({> amount due to banks 银行同业的存款
no/]Me!j= amount due to banks abroad 海外银行同业的存款
\iL,l87 amount due to holding companies 控股公司存款
~ F(+uJbO amount due to local banks 本港银行同业的存款
RV$+g.4 amount due to outport banks 外埠银行同业的存款
"FXS;Jf amount for note issue 发行纸币的款额
v =?V{"wk! amount of bond 担保契据的款额
FI/YJ@21 amount of consideration 代价款额
zhCI+u4/qz amount of contribution 供款数额
)-QNWN
H amount of indebtedness 负债款额
@B'Mu:|f amount of principal of the loan 贷款本金额
W8P**ze4) amount of rates chargeable 应征差饷数额
R Nv<kw amount of share capital 股本额
*g,?13Q_ amount of sums assured 承保款额
:O!G{./(_ amount of variation 变动幅度
nEp'l.T amount of vote 拨款数额
|,7J!7T(I amount payable 应付款额
@LE?XlhD amount receivable 应收款额
G^(&B30V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
( Dar6>! analysis 分析
NF1D8uI ancillary risk 附属风险
h#n8mtt&i annual account 周年帐目；周年帐目报表；年度决算；年结
m+m6"yE#_ annual accounting date 年结日期
_ kx annual allowance 每年免税额；年积金；年度津贴；年津
RYV6hp)| annual balance 年度余额
/-hF<oNQ annual disposable income 每年可动用收入
O\LW
8\M annual estimates 周年预算
nfJ8Rt
annual fee 年费
`HS4(2+C annual general meeting 周年大会
z8j(SI;3 annual growth rate 年增率；每年增长率
< ?zTnue annual long-term supplement 长期个案每年补助金
vl5n%m H>^ annual pensionable emolument 可供计算退休金的年薪
QB.'8B_ annual report 年报
9kF#* Annual Report on the Consumer Price Index 《消费物价指数年报》
`JE>GZ Y annual return 周年报表；周年申报表；每年报税表格
Fkz Annual Return Rules 《周年报表规则》
NDOZ!`LqH annual review of consumer prices 每年消费物价回顾
&CL|q+- annual roll-forward basis 逐年延展方式
v2n0[ b0 annual salary 年薪
@gqw] _W annual statement 年度报表；年度决算表
"pZ3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
{IMzR'PN annuitant 年金受益人
//
}8HY)> annuity 年金
UC1!J
=f annuity contract 年金合约
UTTC: =F+ annuity on human life 人寿年金
?:?4rIZ< antecedent debt 先前的债项
qp W#!Vbx ante-dated cheque 倒填日期支票
YSV,q@I&1 anticipated expenditure 预期开支
b J|?5 anticipated net profit 预期纯利
z/YMl3$l~ anticipated revenue 预期收入
Ib2 @Wi anti-inflation measure 反通货膨胀措施
$&8h=e~]- anti-inflationary stance 反通货膨胀立场
8`G{1lr4o apparent deficit 表面赤字
| sFe:TX apparent financial solvency 表面偿债能力
VM]IL%AN apparent partner 表面合伙人
kppRQ Q*[ application for personal assessment 个人入息课税申请书
O^}v/ }d application of fund 资金应用
LO]6Xd" application to release as liquidator and to destruct the books of accounts and documents
aE BP9RX}z 申请免除清盘人职务及毁灭帐簿与文件
=4e=wAO(i appointed actuary 委任精算师
'Y[A'.*}4 appointed auditor 委任核数师；委任审计师
, Ln
appointed trustee 委任的受托人
b.4Xn0-M appointer 委任人
$a\Uv0:xRx apportioned pro rata 按比例分摊
F36ViN\b apportionment 分配；分摊
rh`.$/^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&ZE\@Vc apportionment formula 分摊方程式
=}JBA>q( apportionment of estate duty 遗产税的分摊
6eQsoKK appraisal 估价；评估
^m*3&x8 appreciable growth 可观增长
6Rcu a<;2P appreciable impact 显着影响
sV u k appreciable increase 可观增长
v&fGCD\ R appreciation 增值；升值
#?9 Q{0e appreciation against other currencies 相对其他货币升值
&hayR_F9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JO2xT#V appreciation tax 增值税
P5xI appropriation 拨款；拨用；拨付
=3*Jj`AV appropriation account 拨款帐目
_J,xT Appropriation Bill 拨款法案
q7,^E`5EgU appropriation-in-aid system 补助拨款办法
3gp o
% approved assets 核准资产
tBseqS3< approved basket stock 认可一篮子证券
uPkb, :6~Z approved budget 核准预算
*Bs^NU. approved charitable donation 认可慈善捐款
lEHwZ< je approved charitable institution 认可慈善机构
wcZbmJ: approved currency 核准货币；认可货币
zPVd(V~(T approved estimates 核准预算
=}v ;1m approved estimates of expenditure 核准开支预算
D`Gt approved overseas insurer 核准海外保险人
Z:@6Lv?CN approved overseas trust company 核准海外信托公司
/7gi/uh~-( approved pooled investment fund 核准汇集投资基金
T~X41d\ approved provident fund scheme 认可公积金计划
Wm NYO,> approved provision 核准拨款
@9 )}cg approved redeemable share 核准可赎回股份
zDDK approved regional stock 认可地区性证券
Vl<9=f7 [ approved retirement scheme 认可退休金计划
!
_{d)J approved subordinated loan 核准附属贷款
o.Oq__ >$H arbitrage 套戥；套汇；套利
*Y%Jl
o arbitrageur 套戥者；套汇者
z(me @P!D~ arbitrary amount 临时款项
T%(C-Quh arrangement 措施；安排；协定
Q[PK`*2) arrears 欠款
]p]UTCo!' arrears of pay 欠付薪酬
9t K>gwb arrears of revenue 逾期未收税款；逾期未收的帐项
CISO< z0 articles of association 组织章程；组织细则；组织章程细则
s+, &|;Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
J 02^i5l ascertainment of profit 确定利润
C>X|VP |C "Asia Clear" “亚洲结算系统”
LjaGyj>) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uZIJoT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3b!,D Asian Development Fund [ADF] 亚洲发展基金
exDkq0u] Asian dollar bond 亚洲美元债券
|QMA@Mx Asian dollar market 亚洲美元市场
MBw-*K'?zB Asian dollar rate 亚洲美元利率
Zx{96G+1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?Elg ?)os Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#BY`h~&T asked price 沽盘；喊价；索价；卖方报价
$`ztiVu3 assessable income 应评税入息
T 3N"CUk assessable loss 应评税亏损
pQWHG#?7 assessable profit 应评税利润
3yV'XxC assessable value 应评税值
s_ bR] G assessed profit 估定利润
Y3' ," assessed value 经评估价值
/ty?<24ko assessment 评税；评定；估价；评税单
4(cJ^]wb ^ assessment number 评税编号；估价编号
Rc[ 0aj: assessment of additional tax 补加税评税
)oU)}a sY assessment of performance 业绩评估；实绩评价
~/-eyxLTm Assessor 评税主任
}Hcx=}j asset price bubbles 资产价格泡沫
E(^0B(JF asset-backed securities 具资产保证的证券
>#(n"RCHf assets accretion 资产增值
$t/rOo9cV assets and liabilities 资产与负债
S%mfs!E> assets betterment statement 资产递增表；资产改进表
H( -4:BD? assets lending 实物放款；有抵押贷款
H !) =y assets of the company passing on the death 死者去世时转移的公司资产
0Scm? l3 assets pledged as security for liabilities 用作负债抵押的资产
Bh]!WMA w. assets portfolio 资产投资组合
4n0xE[- assets price 资产价格
3x@<Z68S assets quality 资产质素
pz|'l:v^ assets realization 资产变现
/rc%O*R assets refinancing arrangement 资产再集资安排
S*
R,FKg assets securitization 资产证券化
?KE$r~dn assets situated outside Hong Kong 在香港以外地方的资产
> m q,}!n assets stripping 削减资产；拆卖资产
Y&.UIosWb assets value 资产值
</"4 zD| assignee 承让人
Ao9R:|9 assignment 转让；转让书；转让契
:aAEJ assignment of interest 权益转让
_5Bcwa/ assignment of letters patent and trade mark 专利证书及商标转让
g);^NAA assignment of property 物业转让；物业转让书
"3CJUr:Q assignment right 转让权
Wp0
Dq( assignor 转让人
Iah[j,]r associate 有联系的人；有关连人士；相联者；合伙人；联系人
3gZ8.8q3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`~BZ1)@ associate member 附属会员
\nqkA{;B{ associated body corporate 相联法人团体
!CTxVLl"F associated company 相联公司；联属公司
UUe#{6Jx_ associated corporation 相联法团
q2aYEuu, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0&+k.Vg 公认会计师公会〔英国〕
K2)!h.W Association of Futures Exchange Brokers 香港期货经纪协会
?~e3 &ux Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&53]sFZ
association of underwriters 承保人组织
#-VMg+1 4 assumption of control 接管
4u;9J*r4 assurance 担保；保险；转易；转易书
J ju#iwb assurance of interest 权益的转易
D ;}xr_ at 19XX price 按一九ＸＸ年价格计算
!^oV # at a discount 按赔价计算；按贴水价格计算；打折扣
l |2D/K5 at a premium 按溢价计算；按升水价格计算
DOS0;^f at call 通知付款；按通知
b}^S.;vNj at constant market price 按固定市价计算
F9"w6;hh at constant price 按固定价格计算
<W8t|jt at cost 按成本计算
G3P &{.v at current market price 按当时市价计算；按现时市价计算
{$D,?V@%_ at current price 按当时价格计算；按现时价格计算
=W bOwI)u at factor cost 按要素成本计算；按生产要素成本计算
3g'S\ G@ at money-of-the-day price 按付款当日价格计算
3f.b\4 U at or better 按指定或较佳价位〔买卖指令〕
yOU(2"8p at par 按面值计算；平价
_9 .(a at sight 见票即付
Kb#4ILA at the close 按收市盘
?Ea;J0V at the opening 按开市盘
.T<= z attestation 见证；见证条款
p@!nYPr. at-the-money option 平价期权
Ks^6.) attorney 受权人；受托代表人
S_ MyoXV attornment 新拥有人承认书
(tah]Bx attributable profit 可归属利润
RcG0 8p.) attributable share value 可归属股份价值
} "vW4 Auckland Stock Exchange 奥克兰证券交易所
h`
U?1xS auction 拍卖
:o-,SrORM auctioneer 拍卖商
: JzI >/ audit 审计；核数
(s<Dd2&.H Audit Commission 审计署
k(>h^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fqX"Lus `= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.; y# audit review 帐目审查
5Wyz=+?m| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KH)D 08 audited account 审计帐目；经审计的帐目
Hgeg@RP
Q audited annual account 经审计的周年帐目
B[=( #W audited balance sheet 经审计的资产负债表
)[H{yQ auditor 核数师；核数主任；审计师
CTt vyr auditor's certificate 核数师证明书；审计师证明书
X'. qYsS auditor's report 核数师报告；审计师报告
KoE8 Mp Aussie bond 澳元债券
'E/*d2CDM( austerity budget 紧缩预算
9CA^B2 u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{,*"3O:\:
Australia All Ordinaries Index 澳洲所有普通股票指数
:q 8b ;*: Australian Dollar [AUD] 澳元
xq-17HKs Australian Options Market 澳大利亚期权市场
_Jwq`]Z Australian Securities Commission 澳洲证券事务监察委员会
;Op3?_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2LrJ>Mi Australian Stock Exchange 澳大利亚证券交易所
V/ cP4{L Austrian Schilling [ATS] 奥地利先令
&PkLp4mQ authentication 认证；鉴证
}kw/W#)J authority to purchase 委托购买证；委购书
A +y authorization 认可；核准；授权；授权书
7g
R@$(1Z authorization by direction 指示授权
o,U9}_| A authorization by instruction 指令授权
]| N3eu authorization by warrant 令状授权
, Y 3W? authorization of unit trust 单位信托的认可
-.g|l\ authorized agent 指定代理人
W_m"ySQs authorized capital 法定资本
kb[P\cR a authorized clerk 出市员
%6AW7q
t authorized dealer 认可交易商
.sQ=;w/ZA authorized financial institution 认可财务机构
DI!V^M[~u authorized fund 认可基金
kYzC#.|1 authorized fund house 获授权的基金公司；认可基金公司
Q{k
At% authorized institution 认可机构
e]jH+IR:> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h~C.VJWl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V9ssH87# authorized insurer 获授权保险人；获认可承保人
!LkW zn3 authorized investment 特准投资项目
nW;g28 authorized person 获授权人
Wf{O[yL* authorized representative 获授权代表
P&Pj>!T5
authorized share capital 法定股本
5{n*"88 automated quotation system 自动报价系统
. uNQBBNv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A 'G@uD@3 自动交易系统〔香港期货交易所有限公司〕
W8lx~: v automatic adjustment mechanism 自动调整机制
(`? y2n)~W automatic adjustment system 自动调整系统
oI^4pwn h Automatic Clearing House 自动票据交换所
`DT3x{}_S automatic exchange rates accumulation system 自动化汇率累集系统
nF e%vu8a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%pXAeeSY`; automatic teller machine [ATM] 自动柜员机
s?ko?qN( autopay 自动转帐
|+ `c3*PV available assets 可用资产
e^ lWR] v available fiscal reserve 现存财政储备
u_7~TE3W available profit 可用利润
w[6J
` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
['%69dPh average 平均；平均数；海损
,;M4jc { average basic salary 平均基本薪金
?|:BuHkT average consumer expenditure 平均消费开支；一般消费开支
G ;f/Tch average cost 平均成本
7Sz?S_N/j average cost of land production 增辟土地平均成本
RxMH!^ average daily turnover 平均每日成交额
?BhMjs y. average daily wage rate 平均每日工资率
w`l{LHrR average expenditure pattern 平均开支模式
p$ bnK ] average growth rate 平均增长率
W+*5"h average net fixed assets 固定资产平均净值
Jv.U Q average of relatives 相对价格平均数
"bDs2E+W average price 平均价格
P;pl,~ average propensity to consume 平均消费倾向；一般消费倾向
!~Q2| r average propensity to save 平均储蓄倾向；一般储蓄倾向
au,t%8AC average rate 平均率
Agrp(i"\@ average revenue 平均收入；平均收益
@y31NH( average stock 平均库存；平均存货
@-OnHE average yearly rent 平均年租
"T H6o : x avoidance of double taxation 避免双重课税
9} z0J avoidance of tax 避税
