A:
&@Ji+ A share Ａ股；甲类股份
6EW "8RG` abatement of tax 减税；减扣免税额
/jn:e"0~ ABN AMRO Bank N.V. 荷兰银行
J-HabHv above-the-line expenditure 线上项目支出；经常预算支出
G5C#i7cpm above-the-line receipt 线上项目收入；经常预算收入
oW` *FD ABSA Asia Limited 南非联合亚洲有限公司
B)LXxdkOn absolute change 绝对数值变更
/0'fcjOaQ absolute expenditure 实际开支
U^WQW a absolute guideline figure 绝对准则数字
@5uyUSt] absolute interest 绝对权益
7]0\[9DyJ absolute order of discharge 绝对破产解除令
:{ e`$kz absolute profit margin 绝对利润幅度
2l;ge>D J absolute value 实值；绝对值
c;A
ew! absolutely vested interest 绝对既得权益
0:nt#n~_ absorbed cost 已吸收成本；已分摊成本
I+-Rs2wb absorption 吸收；分摊；合并
IrVM|8vT3 absorption rate 吸收率；摊配率；分摊率
|G5=>W ACB Finance Limited 亚洲商业财务有限公司
iyHp$~,q?t acceptable form of reciprocity 合理的互惠条件
Av\ 0GqF acceptable rate 适当利率；适当汇率
-F~9f> acceptance agreement 承兑协议
Q'vIeG "o acceptance for honour 参加承兑
2n\i0? RD acceptor 承兑人；接受人；受票人
J@&$U7t acceptor for honour 参加承兑人
**
"s~ accident insurance 意外保险
\n( 'KVbf Accident Insurance Association of Hong Kong 香港意外保险公会
M\x7=*\ accident insurance scheme 意外保险计划
lVO(9sl*i accident year basis 意外年度基准
G+%5V5GS accommodation 通融；贷款
J0{WqA.P accommodation bill 通融票据；空头票据
G/^5P5y%@ accommodation party 汇票代发人
'SXpb?CZ account balance 帐户余额；帐户结余
tF) k6*+ account book 帐簿
^!{ o Azy9 account collected in advance 预收款项
t2U]CI% account current book 往来帐簿
%E= ,H?9&> account of after-acquired property 事后取得的财产报告
+b:h5, account of defaulter 拖欠帐目
wHDF TIDI account payable 应付帐款
^U|CNB%. account payee only [A/C payee only] 只可转帐；存入收款人帐户
^Ypb"Wx8 account receivable 应收帐款
_@}MGWlAPt account receivable report 应收帐款报表
+=lcN~U2 account statement 结单；帐单；会计财务报表
Y=# mx3. account title 帐户名称；会计科目
%[31ZFYB accountant's report 会计师报告
E,nYtn|B Accountant's Report Rules 会计师报告规则
d%"@#bB accounting and auditing procedure 会计与审计程序；会计与核数程序
7kew/8- Accounting Arrangements 《会计安排》
4 Q>jP 3 accounting basis 会计基础
pu
m9x)y1 accounting by Official Receiver 破产管理署署长呈交的帐目
)r-| T&Sn Accounting Circular 《会计通告》
~`Gcq"7, ! accounting class 会计类别
X_Of k accounting date 记帐日期；会计结算日期
M@z_Z+q 9 accounting for money 款项核算
qhHRR/p Accounting Officer 会计主任
ag*Hs<gi accounting period 会计报告期；会计期
Toa#>Z*+Rb accounting policy 会计政策；会计方针
0DP%44Cv 9 accounting practice 会计惯例
=.3P)gY ) accounting principle 会计准则
_s#/f5<:B accounting record 会计记录
LKwUpu! accounting report 会计报告
wr6xuoH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e#Zf>hlAz Accounting Society of China 中国会计学会
t,as{.H{h accounting statement 会计报表
Z!BQtIC s accounting system 会计制度；会计系统
k kuQ"^<J accounting transaction 会计事项；帐务交易
Yk*57&QI accounting treatment 会计处理
0OoO cc accounting year 会计年度
^#6%*(D accretion 增值；添加
=Z$=-\<x0. accrual 应计项目；应累算数目
kA9 X! )2w accrual basis 应计制；权责发生制
z ] 4g`K+ accrual basis accounting 应计制会计；权责发生制会计
s Gm(Aax*0 accrue 应累算；应计
6d?2{_} , accrued benefit 应累算利益
c$UpR"+ accrued charges 应计费用
]9l % accrued cumulative preference share dividend 应累算的累积优先股股息
J b-QP'$@ accrued expenses 应累算费用
@=|
b$E accrued interest payable 应付利息；应计未付利息
PX>\ j& accrued interest receivable 应收利息；应计未收利息
% A Du[M. accrued right 累算权益
Bo\dt@0; accruing profit 应累算的利润
R< YY f^y accumulated fiscal reserve 累积财政储备
'%r@D&*vp accumulated profit 累积利润；滚存溢利
8 H"f9S=K accumulated reserve 累积储备
0aN }zUf accumulation of surplus income 累积收益盈余
\(v_", acquired assets 既得资产
kl<B*:RqH acquisition 收购；购置；取得
ClVpb e w acquisition cost 购置成本
5 @r Zm4U acquisition expenses 购置费用
fbbl92p acquisition of 100% interest 收购全部股权
i)^ZH#G p acquisition of control 取得控制权
|
3/p8 acquisition of fixed assets 购置固定资产
|$-d, ] V acquisition of shell “买壳”
-JW6@L@ acquisition price 收购价
.j$bCKXGx act of God 天灾
M:q ;z( acting partner 执事合伙人
"" KN?qh9 active market 买卖活跃的市场；交投畅旺的市场；旺市
*'S%gR=Aa+ active partner 积极参与的合伙人
}(7QJk5 j active trading 交投活跃
2\8\D^ actual circulation 实际流通
g(F*Y> hk actual cost 实际成本
h], %va[ actual expenditure 实际开支；实际支出
ReGb .pf actual income 实际入息；实际收入；实际收益
/8-VC " actual market 现货市场
Ac(Vw% actual price 现货价；实际价格
4I [FE;^ actual profit 实际利润
#YMp,i actual quotation 实盘；实际价位；实际报价
<$Kv^Y * actual year basis 按实际年度计算
\EfwS%
P actuals 实货
|@9I5Eg)iE actuarial investigation 精算调查
&@Gu~) ^( actuarial principle 精算原则
s 7cyo
] actuarial report 精算师报告
~;4k UJD Actuarial Society of Hong Kong 香港精算学会
.L|ax).D actuarial valuation 精算师估值
(+v*u ]w4 actuary 精算师
wuC tg= ad referendum agreement 暂定协议；有待覆核的协定
T7_ SO,X ad valorem duty 从价税；按值征税
vrldRn'*9 ad valorem duty system 从价税制
uTloj . ad valorem fee 从价费
>Ezwl5 b ad valorem tariff 从价关税
Xr6 !b:UX additional allowance 额外免税额
CO+jB additional amount for unexpired risk 未过期风险的额外款额
.7 ^-*HT} additional assessable profit 补加应评税利润
r4>I?lD additional assessment 补加评税
93eqFCF. additional commitment 额外承担
p?NjxQLA additional commitment vote 额外承担拨款
L/+J| _J) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JF\viMfR additional dependent parent allowance 供养父母额外免税额
7%FZXsD additional provision 额外拨款
N jyIwo0 additional stamp duty 附加印花税
PKs%-Uk additional tax 补加税罚款；补加税款
e{+{,g {iu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hCoL j6Vx adjudged bankrupt 被裁定破产
M HB]' adjudicated bankrupt 裁定破产人
ZVR 9vw 28 adjudication fee 裁定费；评定印花税额手续费；评估契据费
|dzF>8< ) adjudication of bankruptcy 裁定破产；宣告破产
~,65/O adjudication of insolvency 裁定无力偿还债务
6OW-Dif^AG adjusted actual 经调整的实数；调整后的实数
._nKM5. adjusted current assets 经调整的流动资产；调整后的流动资产
n^)9QQ adjusted figure 经调整的数字；调整后的数额
.v&h> @'m adjusted liabilities 经调整的负债；调整后的负债
nY0UnlB` adjusted loss 经调整的亏损；调整后的亏损
3^UsyZ S) 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
|6Z M xY adjusted profit 经调整的利润；调整后的利润
? UDvFQ& adjusted surplus 经调整的盈余额；调整后的盈余额
>RnMzH/9 adjusted value 经调整的价值；调整后的价值
<vuX "
8 adjustment 调整；修订；理算〔保险〕
25[/'7_ " adjustment centre 调剂中心
?a9k5@s adjustment lag 调整过程的时间差距；调整时差
D8{H Ov;d^ adjustment mechanism 调整机制
vaZZzv{H adjustment of loss 亏损调整
m
=F@CA~C adjustment process 调整过程；调整程序
L=FvLii. adjustment range 调整幅度
*g6o ;c administered exchange rate 受管制汇率
c9@jyq_H? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ng*E9Puu[ administration expenses 行政费用
A :J{ administration fee 手续费；行政费
Xkm2C ) administration in bankruptcy 破产管理
-d)n 0)9 administration order 遗产管理令
!QspmCo+ administrator 管理人；遗产管理人
dkp[?f )x administrator of the estate 遗产管理人
X&8,.=kt"
admission of debt 债项承认书
yE9.]j admission of proof 接纳债权证明
/~5YTe( F advance 放贷款项；垫付款项；预支款项；预付款项
Y"%o\ DS* advance account 暂支帐目；预付款帐户
\ \}/2#1=c advance compensation 预付补偿金
PCfs6.*5Mf advance from shareholder 股东垫款
X($SBUS6 advance pending reimbursement 预支以待日后付还
zL}hF m h advanced economy 先进经济体系
1y;zPJ<ntm advancement 预付；预付财产
"A+F&C> advances warrant 垫款令
EC&,0i4n: advancing 贷出
4T E ?mh} adverse balance 逆差
9r#{s Y adverse exchange 逆汇
_?c.3+;s advertisement addressed to shareholders 在报章刊登的致股东通告
AwrK82 advice for collection 托收通知书
wO%:WL$5 advice of drawing 提款通知书；汇票通知书
`{_PSzM advice of payment 付款通知
Rw 8o ] Advisory Committee [Securities and Futures Commission]
ZHasDZ8 谘询委员会〔证券及期货事务监察委员会〕
+eXfT*=u5 Advisory Committee on Diversification 经济多元化谘询委员会
0 Wm-` ZA affidavit 誓章；遗产申报誓章
S$WM&9U affidavit of no receipt 述明无收款的誓章
gXJ^o;R>M affiliate 联号；联营公司；附属公司
Zw{tuO7}K affiliated company 附属公司；联号；联营公司
w5jZI|
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mh]$g<*m affordability 负担能力
r/2:O92E African Development Bank [AfDB] 非洲开发银行
mkA|gM[g7 after-acquired property 事后取得的财产
7# 3)&"j
after-hours dealing 市后交易
D:EF@il after-tax profit 税后盈利；税后利润；税后溢利
V~Lq, oth agency agreement 代理协议
sR .j~R agency expenses 代理机构的开支
Uroj%x N agency fee 代理费
aB'@8[]z Agency Law 《代理法》
(=/;rJ`q agent 代理人；承销人
MT0{hsuK9 agent of company 公司代理人
sdD[`# agent's fee 代理人费；经纪费
= h( n+y< aggregate 总计；总数；总体数字
Ti'kn{
Zv aggregate amount 总款额；总额
Y
sV aggregate assets and liabilities 总体资产与负债
D .`\ ^a aggregate at constant price 按固定价格计算的总体数字
1?\ Y,+ aggregate demand 总需求
>cL2PN_y aggregate gross position 总持仓量
7k|(5P; aggregate limit 总限额
@~3c;9LkY aggregate of salaries tax 合计薪俸税
H/Q)zDP aggregate performance 总体表现；总体业绩
i@L2W>{P aggregate supply 总体供应
/)TEx}wk aggregate surplus 总盈余
}}1Q<pu M aggregate total 整体总额
V}-o): dI| aggregate value 总值；合计价值
V p{5Kxq aggregated basis 合计基准
Y_sV e aggregated net chargeable income 合计应课税入息实额
] '/]j aggregation 合并计算；合计；总和
T_T{c+,Zd$ aggregation of incomes of husband and wife 夫妇入息合并计算
zmRK%a( aggregation of property 财产的总和
Am4(WXVQ agio 差价；贴水
2,0F8=L 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》
e`F|sz]k"H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mA @+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》
pa-4|)q Y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jF9CTL< 《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》
YYW70k: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
aM!# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G -
WJlu agreement for a settlement 授产协议
I_7EfAqg( agreement for assignment 转让协议
It-*CD9
agreement for sale 售卖协议；买卖协议
LP /4e` agreement for sale and purchase 买卖协议
fM.|#eLi agreement for the payment of interest 支付利息协议
EQC agreement for the repayment of money 还款协议
P.DWC'IBN agreement of reinsurance 再保险协议
_9r{W65s Agricultural Bank of China 中国农业银行
^j}sS!p air passenger departure tax 飞机乘客离境税
0 +LloB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t@M] ec airport tax 机场税
gQ#T7 alcohol duty 酒精税
iZk``5tPE alienation 让与；让渡；转让
G9Tix\SpF alimony 生活费；赡养费
pr(\ ?\a All Ordinaries Index [AOI] 所有普通股指数
taaAwTtk?A all risks 全险；综合险
ku8c ) All Sales Record for Stock Market 《股票市场成交报告》
':4pH#E Allied Capital Resources Limited 新联财务有限公司
ypo=y/! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*`T &Dlt'8 allocation letter 拨款信件
[bJnl>A allocation of fund 分配款项；预留款项
G[ j79o allocation of profit 利润分配；溢利分配
]M;! ])b$ allocation warrant 拨款令
^/vWK\- allotment 分配；配股
sb.SpF>
allotment notice 股份配售通知；配股通知
(=V[tI+Ngt allotment of shares 股份分配
A8 G lE allowable 可获宽免；免税的
c@M@t0WT[ allowable business loss 可扣除的营业亏损
b0 `9wn allowable expenses 可扣税的支出
%QLYNuG allowance 免税额；津贴；备抵；准备金
Dj(7'jT allowance for debts 债项的免税额
Pc== ]H( allowance for depreciation by wear and tear 耗损折旧免税额
_1Gut"!{\ allowance for funeral expenses 殡殓费的免税额
@8yFM % allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*!@x<Hf< allowance for repairs and outgoings 修葺及支出方面的免税额
tC-KW~& allowance to debtor 给债务人的津贴
[HDO^6U alteration of capital 资本更改
! -@!u alternate trustee 候补受托人
>+8I =S amalgamation 合并
IQ ~7vk() ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5T#D5Z<m ambit of charges 征税范围；收费范围
R QNi&zX/ amended valuation 经修订的估值
4LJ}>e American Commodities Exchange 美国商品交易所
X{9o8
*V American Express Bank Limited 美国运通银行
/j@ `aG(a American Stock Exchange 美国证券交易所
tta0sJ8 i amortization 摊销
tdF[2@?+ amount due from banks 存放银行同业的款项
F:GKnbY amount due from banks abroad 存放海外银行同业的款项
~la04wR28 amount due from holding companies 控股公司欠款
>Fk `h=Wd amount due from local banks 存放本港银行同业的款项
QC,( rB amount due to banks 银行同业的存款
KdsvZim0> amount due to banks abroad 海外银行同业的存款
"e<.
n amount due to holding companies 控股公司存款
z }8L}: amount due to local banks 本港银行同业的存款
\RyA}P5 S amount due to outport banks 外埠银行同业的存款
-wMW@:M_ amount for note issue 发行纸币的款额
b)^ZiRW`` amount of bond 担保契据的款额
u ?Mu*r? amount of consideration 代价款额
$OoN/^kv amount of contribution 供款数额
[qMdOY%jx amount of indebtedness 负债款额
? 4 Juw? amount of principal of the loan 贷款本金额
2_b'mepV amount of rates chargeable 应征差饷数额
~(^*?(Z amount of share capital 股本额
G>>u#>0 amount of sums assured 承保款额
u@u.N2H.% amount of variation 变动幅度
)uu EOF"w amount of vote 拨款数额
chzR4"WZFt amount payable 应付款额
D-:<]D: amount receivable 应收款额
0.+eF }'H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5THS5' analysis 分析
B/kn&^z$|~ ancillary risk 附属风险
9$@ g;?}Ps annual account 周年帐目；周年帐目报表；年度决算；年结
q%Jy>IXt annual accounting date 年结日期
yUwgRj annual allowance 每年免税额；年积金；年度津贴；年津
bTp2)a^G annual balance 年度余额
a;(zH*/XK annual disposable income 每年可动用收入
~U6YN_W annual estimates 周年预算
utJVuJw:t annual fee 年费
#(g+jb0E annual general meeting 周年大会
.ASwX annual growth rate 年增率；每年增长率
m>dcb
6B+g annual long-term supplement 长期个案每年补助金
y]f^`2L!8> annual pensionable emolument 可供计算退休金的年薪
fYM6wYJ annual report 年报
ey\{C`(__y Annual Report on the Consumer Price Index 《消费物价指数年报》
UZXcK l>u annual return 周年报表；周年申报表；每年报税表格
8'WMspX Annual Return Rules 《周年报表规则》
f<altz_\q annual review of consumer prices 每年消费物价回顾
r tmt 3 annual roll-forward basis 逐年延展方式
15o
*r annual salary 年薪
4{WV annual statement 年度报表；年度决算表
U]U)' 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
VD3MJ 8!w annuitant 年金受益人
Mq lo:7
^F annuity 年金
@EOR] ^?!] annuity contract 年金合约
M2P@ & annuity on human life 人寿年金
]O=S2Q antecedent debt 先前的债项
aX'g9 E ante-dated cheque 倒填日期支票
ww t()
anticipated expenditure 预期开支
^H6d; n anticipated net profit 预期纯利
#Y >%Dr& anticipated revenue 预期收入
VSpt&19 anti-inflation measure 反通货膨胀措施
wW! r}I# anti-inflationary stance 反通货膨胀立场
BRXb<M^;_ apparent deficit 表面赤字
KSB_%OI1 apparent financial solvency 表面偿债能力
Yj7= T%5 apparent partner 表面合伙人
6aZt4Lw2\ application for personal assessment 个人入息课税申请书
yki51rOI* application of fund 资金应用
3_*Xk.
.d application to release as liquidator and to destruct the books of accounts and documents
Bx : So6: 申请免除清盘人职务及毁灭帐簿与文件
(X_ ,*3Yxk appointed actuary 委任精算师
.>64h H appointed auditor 委任核数师；委任审计师
&}6ES{Nr8 appointed trustee 委任的受托人
M:UB>-`bW appointer 委任人
m|2]lb apportioned pro rata 按比例分摊
$<
K)fbG apportionment 分配；分摊
hN:F8r+DG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5ZyBP~ apportionment formula 分摊方程式
Zjic"E1 apportionment of estate duty 遗产税的分摊
U Q.D!q appraisal 估价；评估
[q+e]kD appreciable growth 可观增长
H@2"ove-uC appreciable impact 显着影响
j_'rhEd LP appreciable increase 可观增长
@f5@0A\0 appreciation 增值；升值
:&0yf;>v appreciation against other currencies 相对其他货币升值
t-7[Mk9 @ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eMl]td rI appreciation tax 增值税
^c0$pq Z}r appropriation 拨款；拨用；拨付
y.*=Ww+ appropriation account 拨款帐目
cv*Q]F1% Appropriation Bill 拨款法案
jFNs=D&( appropriation-in-aid system 补助拨款办法
'0_j{ig approved assets 核准资产
Op/79 ]$ approved basket stock 认可一篮子证券
H (NT| approved budget 核准预算
5h H 6G approved charitable donation 认可慈善捐款
<K#'3&*$s approved charitable institution 认可慈善机构
(4 /]dTb approved currency 核准货币；认可货币
W93JY0Ls9| approved estimates 核准预算
&I}T<v{f approved estimates of expenditure 核准开支预算
Q) ,3&4pM approved overseas insurer 核准海外保险人
NB
W%.z approved overseas trust company 核准海外信托公司
[cQ<dVaTX approved pooled investment fund 核准汇集投资基金
B=gsd0^ ] approved provident fund scheme 认可公积金计划
|j~EV~A J approved provision 核准拨款
UrhM)h?% approved redeemable share 核准可赎回股份
Z '}(t, approved regional stock 认可地区性证券
Vy%
:\p+ approved retirement scheme 认可退休金计划
\n*7# aX/ approved subordinated loan 核准附属贷款
U!\2K~ arbitrage 套戥；套汇；套利
Dz8:; $/ arbitrageur 套戥者；套汇者
[UJEU~XC arbitrary amount 临时款项
TXJY2J*24 arrangement 措施；安排；协定
y K YP arrears 欠款
iIGI=EwZ arrears of pay 欠付薪酬
A`x
-L arrears of revenue 逾期未收税款；逾期未收的帐项
iJZ|[jEDV articles of association 组织章程；组织细则；组织章程细则
JIP+ !2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lLkmcHu ascertainment of profit 确定利润
||=[k jG~ "Asia Clear" “亚洲结算系统”
Wm$`ae
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zY1s7/$ i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=CKuiO.j Asian Development Fund [ADF] 亚洲发展基金
5i4V 5N>3 Asian dollar bond 亚洲美元债券
7 7xq/c[) Asian dollar market 亚洲美元市场
i[2bmd !H Asian dollar rate 亚洲美元利率
s^g.42?u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.L^pMU+!^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gv#c~cX] asked price 沽盘；喊价；索价；卖方报价
. Z*j!{@c assessable income 应评税入息
#
cN_ y assessable loss 应评税亏损
_)zmIB( }m assessable profit 应评税利润
ws>WA{]gq assessable value 应评税值
BSfm?ku" ! assessed profit 估定利润
tM^; ?HL] assessed value 经评估价值
*gd?>P7\0 assessment 评税；评定；估价；评税单
<Qce x3 assessment number 评税编号；估价编号
C(V [wvL assessment of additional tax 补加税评税
~[| V3h4v assessment of performance 业绩评估；实绩评价
L$29L : Assessor 评税主任
$(@o$%d asset price bubbles 资产价格泡沫
"?.'{,Q asset-backed securities 具资产保证的证券
Q%& _On assets accretion 资产增值
WxVn&c\ assets and liabilities 资产与负债
':4}O# assets betterment statement 资产递增表；资产改进表
.~. ``a assets lending 实物放款；有抵押贷款
pHen>BA[ assets of the company passing on the death 死者去世时转移的公司资产
}XX~
W}M(\ assets pledged as security for liabilities 用作负债抵押的资产
4d^
\l! assets portfolio 资产投资组合
Nm6Z|0S assets price 资产价格
VqK%^ assets quality 资产质素
8_a$kJJ2 assets realization 资产变现
AV:Xg4UJv assets refinancing arrangement 资产再集资安排
%@}o'=[ assets securitization 资产证券化
GOy=p3mQ assets situated outside Hong Kong 在香港以外地方的资产
t." g\; assets stripping 削减资产；拆卖资产
# `jE%ONC assets value 资产值
jl.okWuiY assignee 承让人
] #Vo}CVP assignment 转让；转让书；转让契
+Lm3vj_ N assignment of interest 权益转让
j+DE|Q&]I assignment of letters patent and trade mark 专利证书及商标转让
3h9Sz8 assignment of property 物业转让；物业转让书
ORGv)>C| assignment right 转让权
bQ-Gp;] assignor 转让人
E`Jp(gK9F associate 有联系的人；有关连人士；相联者；合伙人；联系人
&W=V%t>Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-}{%Q?rYj associate member 附属会员
qQfqlD< associated body corporate 相联法人团体
#XTY7,@ P associated company 相联公司；联属公司
[3O^0-:6E associated corporation 相联法团
$ Wit17j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r] A" Og_U 公认会计师公会〔英国〕
}P <Qz^sr_ Association of Futures Exchange Brokers 香港期货经纪协会
1~}m.ER Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yZYK wKG association of underwriters 承保人组织
.:}.b"%m assumption of control 接管
#ZG3|#Q=L assurance 担保；保险；转易；转易书
<y@,3DD3A9 assurance of interest 权益的转易
p91`<>Iw at 19XX price 按一九ＸＸ年价格计算
|@ikx{ W at a discount 按赔价计算；按贴水价格计算；打折扣
V bg10pV0 at a premium 按溢价计算；按升水价格计算
q} ]'Q
- at call 通知付款；按通知
qbS'|--wH at constant market price 按固定市价计算
Ts|--, at constant price 按固定价格计算
+kj zn]} f at cost 按成本计算
]g{hhP3> at current market price 按当时市价计算；按现时市价计算
}JRP,YNh at current price 按当时价格计算；按现时价格计算
ecr88 6 at factor cost 按要素成本计算；按生产要素成本计算
Ua):y) A at money-of-the-day price 按付款当日价格计算
L|&'jH) at or better 按指定或较佳价位〔买卖指令〕
$.H:8^W at par 按面值计算；平价
Zimh _ at sight 见票即付
SArfczoB at the close 按收市盘
P!kw;x at the opening 按开市盘
lj .nCV_ attestation 见证；见证条款
kTnOmA w at-the-money option 平价期权
>qR7'Q wP attorney 受权人；受托代表人
s K+
(v attornment 新拥有人承认书
*_`76`cz%X attributable profit 可归属利润
&^ V~cJ attributable share value 可归属股份价值
_i5mC,OffN Auckland Stock Exchange 奥克兰证券交易所
U?gl"6x auction 拍卖
yJ%t^ X_ auctioneer 拍卖商
< &4nOt audit 审计；核数
9 |'
|BC Audit Commission 审计署
Lp_$?MCD. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`/z_rqJ0CL 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〕
k@#5$Ejc2 audit review 帐目审查
,z Qo {. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U1OFDX HG audited account 审计帐目；经审计的帐目
s[3e=N audited annual account 经审计的周年帐目
y8G&Wg
aCi audited balance sheet 经审计的资产负债表
P Q7A~dw9 auditor 核数师；核数主任；审计师
Y 4d 3n auditor's certificate 核数师证明书；审计师证明书
XMGx ^mn auditor's report 核数师报告；审计师报告
bF*NWm$Lf Aussie bond 澳元债券
|+>uA[6# austerity budget 紧缩预算
{3V Z3i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pD"YNlB^ Australia All Ordinaries Index 澳洲所有普通股票指数
/D]Kk m) Australian Dollar [AUD] 澳元
KkEv#2n Australian Options Market 澳大利亚期权市场
A]7<'el = Australian Securities Commission 澳洲证券事务监察委员会
>ajuk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yQ9ZhdQS Australian Stock Exchange 澳大利亚证券交易所
Mtm/}I Austrian Schilling [ATS] 奥地利先令
pe9@N9_5 authentication 认证；鉴证
d ')-7 C authority to purchase 委托购买证；委购书
gw"~RV0 authorization 认可；核准；授权；授权书
o/C(4q6d authorization by direction 指示授权
g& k58{e authorization by instruction 指令授权
$[g _=Z authorization by warrant 令状授权
!=3Rg-'d1 authorization of unit trust 单位信托的认可
~4Pc_%&i authorized agent 指定代理人
jk$86ma! authorized capital 法定资本
{@gAv! authorized clerk 出市员
%?bcT[|3 authorized dealer 认可交易商
u_PuqRcs authorized financial institution 认可财务机构
&-M]xo ^ authorized fund 认可基金
f|U0s authorized fund house 获授权的基金公司；认可基金公司
ba ee?6 authorized institution 认可机构
+iy 7e6P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
` @ 8`qXg authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$$hv`HE^l authorized insurer 获授权保险人；获认可承保人
Ur^j$B} authorized investment 特准投资项目
@9Q2$ authorized person 获授权人
Ow3P-UzU3 authorized representative 获授权代表
p,F^0OU2}: authorized share capital 法定股本
9IA$z\<<w automated quotation system 自动报价系统
%a]; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5!Bktgk. 自动交易系统〔香港期货交易所有限公司〕
$6T3y8 automatic adjustment mechanism 自动调整机制
n 6{2]&sd automatic adjustment system 自动调整系统
MM?`voj~`p Automatic Clearing House 自动票据交换所
piOXo=9H. automatic exchange rates accumulation system 自动化汇率累集系统
,w{m3;]_% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6-B 9n a automatic teller machine [ATM] 自动柜员机
m*Lo|F autopay 自动转帐
q@n^ZzTx available assets 可用资产
9AHSs,.t available fiscal reserve 现存财政储备
- hzj V| available profit 可用利润
+Ng0WS_0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6 {}JbRNf average 平均；平均数；海损
MxOD8TDF4 average basic salary 平均基本薪金
2| B[tt1Z average consumer expenditure 平均消费开支；一般消费开支
>E :<E'L average cost 平均成本
dA_YL?o r average cost of land production 增辟土地平均成本
@m~RtC-Q average daily turnover 平均每日成交额
?7jg(`Yh average daily wage rate 平均每日工资率
!"Q}R p average expenditure pattern 平均开支模式
_n"Ae?TP average growth rate 平均增长率
|%1?3Mpn average net fixed assets 固定资产平均净值
;;Ds average of relatives 相对价格平均数
>xu [q \:" average price 平均价格
r[_4Lo @ G average propensity to consume 平均消费倾向；一般消费倾向
"CQw/qZw average propensity to save 平均储蓄倾向；一般储蓄倾向
|Ps% M|8~ average rate 平均率
-h#mn2U~3r average revenue 平均收入；平均收益
N
j4IQ<OV average stock 平均库存；平均存货
,Q/Ac{C average yearly rent 平均年租
p@YB?#Im avoidance of double taxation 避免双重课税
{f/ ]5x(_ avoidance of tax 避税
