A:
I} \ `l+ A share Ａ股；甲类股份
A{gniYqvB` abatement of tax 减税；减扣免税额
g? > ABN AMRO Bank N.V. 荷兰银行
C{YTHN n above-the-line expenditure 线上项目支出；经常预算支出
]gVW&3ZW above-the-line receipt 线上项目收入；经常预算收入
_:G>bU/ ^ ABSA Asia Limited 南非联合亚洲有限公司
Yz>8 Nn '_ absolute change 绝对数值变更
7qg . :h absolute expenditure 实际开支
6g "qwWZp absolute guideline figure 绝对准则数字
<4*)J9V^s= absolute interest 绝对权益
dbfI!4 absolute order of discharge 绝对破产解除令
Cp#}x1{ absolute profit margin 绝对利润幅度
PBAQ
KQ absolute value 实值；绝对值
E\VKlu4 absolutely vested interest 绝对既得权益
.WlZT- absorbed cost 已吸收成本；已分摊成本
MwWN;_#EO) absorption 吸收；分摊；合并
NZuylQ)0 absorption rate 吸收率；摊配率；分摊率
D/tFN+|P ACB Finance Limited 亚洲商业财务有限公司
r,ep{
p acceptable form of reciprocity 合理的互惠条件
bJL ,pe+u acceptable rate 适当利率；适当汇率
/%P,y+<}iG acceptance agreement 承兑协议
\m+;^_;5GW acceptance for honour 参加承兑
hD7Lgi-N)W acceptor 承兑人；接受人；受票人
f1I/aR V:+ acceptor for honour 参加承兑人
p:Zhg{sF accident insurance 意外保险
u7
{R; QKw Accident Insurance Association of Hong Kong 香港意外保险公会
5,du2 accident insurance scheme 意外保险计划
vH{JLN2 accident year basis 意外年度基准
jo"zd b accommodation 通融；贷款
nc :K!7: accommodation bill 通融票据；空头票据
La si)e=$< accommodation party 汇票代发人
/z4n?&tM account balance 帐户余额；帐户结余
8[u$CTl7a account book 帐簿
m"vWu0/# account collected in advance 预收款项
uD4$<rSHb account current book 往来帐簿
l6-%)6u> account of after-acquired property 事后取得的财产报告
ExSy/^4f account of defaulter 拖欠帐目
JjHQn=3AJ account payable 应付帐款
27UnH: = account payee only [A/C payee only] 只可转帐；存入收款人帐户
%kiPE<<x account receivable 应收帐款
6{2 9cX. account receivable report 应收帐款报表
:qvaI, account statement 结单；帐单；会计财务报表
8o,"G}Hjk account title 帐户名称；会计科目
CPu~^ik accountant's report 会计师报告
0y=lf+xA* Accountant's Report Rules 会计师报告规则
*"j3x}
U< accounting and auditing procedure 会计与审计程序；会计与核数程序
34qfP{9!N Accounting Arrangements 《会计安排》
! p3vnO X6 accounting basis 会计基础
Xl/2-'4 accounting by Official Receiver 破产管理署署长呈交的帐目
19i [DR Accounting Circular 《会计通告》
\`YV)"y" ~ accounting class 会计类别
g #[,4o; accounting date 记帐日期；会计结算日期
0vcFX)]yW accounting for money 款项核算
^j7]> I Accounting Officer 会计主任
" = * accounting period 会计报告期；会计期
nPjN\Es6 accounting policy 会计政策；会计方针
<nF1f(ky accounting practice 会计惯例
d0-T\\U accounting principle 会计准则
9TV1[+JWe accounting record 会计记录
d'b q#r accounting report 会计报告
%~qY\> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&(A'uX.>pr Accounting Society of China 中国会计学会
EV N :3 accounting statement 会计报表
T$4Utd5[z' accounting system 会计制度；会计系统
B k~% accounting transaction 会计事项；帐务交易
V Rz9 ;=m accounting treatment 会计处理
4|KtsAVp{ accounting year 会计年度
3!u:*ibt accretion 增值；添加
+JY]J89 accrual 应计项目；应累算数目
]}BT'fky# accrual basis 应计制；权责发生制
t +n+ _X accrual basis accounting 应计制会计；权责发生制会计
. q9i10C accrue 应累算；应计
F vHd ` accrued benefit 应累算利益
T :X A accrued charges 应计费用
>FReGiK$T accrued cumulative preference share dividend 应累算的累积优先股股息
E7|P\^}m(f accrued expenses 应累算费用
L_}F.nbS5 accrued interest payable 应付利息；应计未付利息
u'aWvN y+ accrued interest receivable 应收利息；应计未收利息
>w |2 ~oK accrued right 累算权益
8\CmM\R accruing profit 应累算的利润
x%, !px3s accumulated fiscal reserve 累积财政储备
"y=AVO accumulated profit 累积利润；滚存溢利
/7Ft1f accumulated reserve 累积储备
oCuKmK8 accumulation of surplus income 累积收益盈余
Bc51
0I$c acquired assets 既得资产
<84d
Vg acquisition 收购；购置；取得
_eMY ? acquisition cost 购置成本
9d&}CZr acquisition expenses 购置费用
b "5WsJ:'# acquisition of 100% interest 收购全部股权
`Qo}4nuRs acquisition of control 取得控制权
@]B
7(j<'R acquisition of fixed assets 购置固定资产
C9E@$4* acquisition of shell “买壳”
Oz s&YZ acquisition price 收购价
t }-rN5GO act of God 天灾
R?+:Js/ acting partner 执事合伙人
G:{\-R' active market 买卖活跃的市场；交投畅旺的市场；旺市
r#/Bz5Jb* active partner 积极参与的合伙人
\FjY;rqfKe active trading 交投活跃
;.b^A actual circulation 实际流通
firiYL"=44 actual cost 实际成本
B e2yS]U actual expenditure 实际开支；实际支出
s@5r}6?M actual income 实际入息；实际收入；实际收益
IP l]$j>N actual market 现货市场
VHTr;(]hk actual price 现货价；实际价格
[7gwJiK actual profit 实际利润
+ xRSd * actual quotation 实盘；实际价位；实际报价
gq an]b_ actual year basis 按实际年度计算
;>B06v actuals 实货
3dC ;B@ actuarial investigation 精算调查
T'e
p&tNY actuarial principle 精算原则
C\;
$RH actuarial report 精算师报告
?\![W5uuXG Actuarial Society of Hong Kong 香港精算学会
v(z2,?/4 actuarial valuation 精算师估值
&Ch~$Wb^ actuary 精算师
'Mm =< Bh ad referendum agreement 暂定协议；有待覆核的协定
o|7
h ad valorem duty 从价税；按值征税
#"aL M6Cfs ad valorem duty system 从价税制
L kIbvJCV ad valorem fee 从价费
[5QbE$ ad valorem tariff 从价关税
-O?&+xIK& additional allowance 额外免税额
J1{ucF a additional amount for unexpired risk 未过期风险的额外款额
dSIZsapH additional assessable profit 补加应评税利润
^ l9NF additional assessment 补加评税
'.d]n(/lZd additional commitment 额外承担
~3s\Q%
additional commitment vote 额外承担拨款
=hB0p^a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^ ]CQd
additional dependent parent allowance 供养父母额外免税额
U Zc%XZ`"V additional provision 额外拨款
{]dH+J7 additional stamp duty 附加印花税
.3,6O o additional tax 补加税罚款；补加税款
z+6%Ya&ls Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DU1\ K adjudged bankrupt 被裁定破产
cp<jwcc! adjudicated bankrupt 裁定破产人
9 aZ^m$tAt adjudication fee 裁定费；评定印花税额手续费；评估契据费
}uk]1M2= adjudication of bankruptcy 裁定破产；宣告破产
6i_dL|c adjudication of insolvency 裁定无力偿还债务
;B@ -RfP adjusted actual 经调整的实数；调整后的实数
T&~7*j(|e adjusted current assets 经调整的流动资产；调整后的流动资产
xl;0&/7e adjusted figure 经调整的数字；调整后的数额
c %.vI adjusted liabilities 经调整的负债；调整后的负债
@m Id{w z adjusted loss 经调整的亏损；调整后的亏损
My JG2C#R adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
B5fF\N^ adjusted profit 经调整的利润；调整后的利润
{>R'IjFc adjusted surplus 经调整的盈余额；调整后的盈余额
_=RK adjusted value 经调整的价值；调整后的价值
1#
X*kF adjustment 调整；修订；理算〔保险〕
Bwg\_:vq adjustment centre 调剂中心
Gmp`3 adjustment lag 调整过程的时间差距；调整时差
S K7b]J> adjustment mechanism 调整机制
w0 0Ba^W adjustment of loss 亏损调整
!`EhVV8u-_ adjustment process 调整过程；调整程序
C#4/~+ adjustment range 调整幅度
'ai!6[|SD administered exchange rate 受管制汇率
DX%D8atrr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SHT ^Etri administration expenses 行政费用
[p[C45d=< administration fee 手续费；行政费
vQIN#;m4 administration in bankruptcy 破产管理
y<A%& administration order 遗产管理令
KHJk}]K administrator 管理人；遗产管理人
3Y+
bIz! administrator of the estate 遗产管理人
>*cg
K}!@ admission of debt 债项承认书
=Frbhh57 admission of proof 接纳债权证明
5D%gDw+" advance 放贷款项；垫付款项；预支款项；预付款项
A%c)=(, advance account 暂支帐目；预付款帐户
q mM%MPv advance compensation 预付补偿金
!_SIq`5]@ advance from shareholder 股东垫款
;l>C[6] advance pending reimbursement 预支以待日后付还
_F9O4Q4 advanced economy 先进经济体系
lc2RMu advancement 预付；预付财产
FkJX) advances warrant 垫款令
1xE*quhrh advancing 贷出
=Ft Ja3mHK adverse balance 逆差
K]Onb{QY adverse exchange 逆汇
K JX@?1" advertisement addressed to shareholders 在报章刊登的致股东通告
e<[0H 8 advice for collection 托收通知书
OGqsQ advice of drawing 提款通知书；汇票通知书
OlF5~VAbfb advice of payment 付款通知
v9R"dc]0h Advisory Committee [Securities and Futures Commission]
F_&bE @k 谘询委员会〔证券及期货事务监察委员会〕
0[T>UEI? Advisory Committee on Diversification 经济多元化谘询委员会
v5N2$Sqp* affidavit 誓章；遗产申报誓章
jwd {CN% affidavit of no receipt 述明无收款的誓章
&\/b(|> affiliate 联号；联营公司；附属公司
8x9$6HO affiliated company 附属公司；联号；联营公司
{IpIQ-@ l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s.7s:Q` affordability 负担能力
lYMNx|PF African Development Bank [AfDB] 非洲开发银行
=y kOh_M after-acquired property 事后取得的财产
C #A\Rfi after-hours dealing 市后交易
n%YG)5; after-tax profit 税后盈利；税后利润；税后溢利
1_z6O!rx agency agreement 代理协议
b[_${i n: agency expenses 代理机构的开支
5};$>47m agency fee 代理费
hfuGCD6F` Agency Law 《代理法》
' N?t=A agent 代理人；承销人
@ dF]X agent of company 公司代理人
g2'Q )w agent's fee 代理人费；经纪费
}4 75c{ aggregate 总计；总数；总体数字
@lnM% aggregate amount 总款额；总额
3!V$fl0 aggregate assets and liabilities 总体资产与负债
p /f!\ aggregate at constant price 按固定价格计算的总体数字
Y!tjaL 9D aggregate demand 总需求
>&3ATH;&( aggregate gross position 总持仓量
OK^0 ,0kS3 aggregate limit 总限额
:&oUI&(o aggregate of salaries tax 合计薪俸税
Lv{xwHnE aggregate performance 总体表现；总体业绩
/NDuAjp[@ aggregate supply 总体供应
[Ifhh 2 aggregate surplus 总盈余
MlM2(/ok aggregate total 整体总额
f; "6I aggregate value 总值；合计价值
4:
<=%d aggregated basis 合计基准
:<$IGzw}. aggregated net chargeable income 合计应课税入息实额
pt!Q%rXm aggregation 合并计算；合计；总和
3]9twfF 'J aggregation of incomes of husband and wife 夫妇入息合并计算
P_w\d/3 aggregation of property 财产的总和
4 Dd7 I agio 差价；贴水
S=wJ{?gzAK Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2m?!!We q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2iM8V 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
n_Ka+Y< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AIXvS*Y , 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
WZ<kk T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
OLdD3OI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U8 b1
sz agreement for a settlement 授产协议
J '^xDIZX agreement for assignment 转让协议
*KXg;777 agreement for sale 售卖协议；买卖协议
",
:Ta| agreement for sale and purchase 买卖协议
M:~/e8Xv agreement for the payment of interest 支付利息协议
;5.o;|w?! agreement for the repayment of money 还款协议
6!3Jr agreement of reinsurance 再保险协议
I:qfB2tL)O Agricultural Bank of China 中国农业银行
o,sw[ air passenger departure tax 飞机乘客离境税
T"GuE[?a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
> Lo!8Hen airport tax 机场税
dWI.t1` i alcohol duty 酒精税
OZ$"P<X_" alienation 让与；让渡；转让
]%y~cq alimony 生活费；赡养费
z]YP All Ordinaries Index [AOI] 所有普通股指数
zTa>MzH1-; all risks 全险；综合险
`>q|_w \e All Sales Record for Stock Market 《股票市场成交报告》
B~u_zZE Allied Capital Resources Limited 新联财务有限公司
DJ9;{,gm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|;-,(509 allocation letter 拨款信件
j bHk allocation of fund 分配款项；预留款项
$VrKoL\ScA allocation of profit 利润分配；溢利分配
P9p{j1*; allocation warrant 拨款令
`37GV o4 allotment 分配；配股
|
3`qT#p{ allotment notice 股份配售通知；配股通知
?]=fC{Rh allotment of shares 股份分配
lK?
Z38 allowable 可获宽免；免税的
#f'(8 JjY allowable business loss 可扣除的营业亏损
Y"uFlHN&i allowable expenses 可扣税的支出
$J |oVVct allowance 免税额；津贴；备抵；准备金
D k'EKT- allowance for debts 债项的免税额
a* pZcv< allowance for depreciation by wear and tear 耗损折旧免税额
%acy%Sy allowance for funeral expenses 殡殓费的免税额
B=;pyhc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G@) I allowance for repairs and outgoings 修葺及支出方面的免税额
)6?.; B allowance to debtor 给债务人的津贴
mF>CH]k3 alteration of capital 资本更改
I~R<}volu alternate trustee 候补受托人
RTSR-<{z amalgamation 合并
_e.b #{=9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/)i)wxi ambit of charges 征税范围；收费范围
T$]2U>=<J amended valuation 经修订的估值
/p
[l(H American Commodities Exchange 美国商品交易所
8j,_ American Express Bank Limited 美国运通银行
f/b }X3K American Stock Exchange 美国证券交易所
- ?b@ 6 U amortization 摊销
>EMgP1 amount due from banks 存放银行同业的款项
L-d8bA amount due from banks abroad 存放海外银行同业的款项
c= 2e ? amount due from holding companies 控股公司欠款
*x|
<\_+ amount due from local banks 存放本港银行同业的款项
L!L/QG|wdf amount due to banks 银行同业的存款
sQ^>.yG amount due to banks abroad 海外银行同业的存款
Y\ T*8\h_[ amount due to holding companies 控股公司存款
'D-#,X
C amount due to local banks 本港银行同业的存款
&F}1\6{fL amount due to outport banks 外埠银行同业的存款
6QRfju' amount for note issue 发行纸币的款额
=3=KoH/' amount of bond 担保契据的款额
r1FE$ R~C= amount of consideration 代价款额
F.=u Jdl.! amount of contribution 供款数额
'KGY;8<x] amount of indebtedness 负债款额
4[3T%jA amount of principal of the loan 贷款本金额
D ^PsV amount of rates chargeable 应征差饷数额
+k"dN^K]D amount of share capital 股本额
Et'C4od s amount of sums assured 承保款额
HHZ!mYr amount of variation 变动幅度
kXC.rgal amount of vote 拨款数额
Xh] \q) amount payable 应付款额
^BM /K&7^ amount receivable 应收款额
](0 Vm_es Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x#0C+c U analysis 分析
[6S"iNiyKT ancillary risk 附属风险
=] 5;= >( annual account 周年帐目；周年帐目报表；年度决算；年结
<nsl`C~6g0 annual accounting date 年结日期
p 8"(z@T annual allowance 每年免税额；年积金；年度津贴；年津
"|DR"rr'j annual balance 年度余额
9L#B"lh annual disposable income 每年可动用收入
)C2d)(baEJ annual estimates 周年预算
1|w,Z+/ annual fee 年费
=zA=D.D2 annual general meeting 周年大会
1MJ]Gh]5 annual growth rate 年增率；每年增长率
ID+'$u & annual long-term supplement 长期个案每年补助金
3r em"M annual pensionable emolument 可供计算退休金的年薪
29ft!R>[ annual report 年报
e(
^9fg_SG Annual Report on the Consumer Price Index 《消费物价指数年报》
(&MSP annual return 周年报表；周年申报表；每年报税表格
:e@JESlLf Annual Return Rules 《周年报表规则》
8VcAtrx_ annual review of consumer prices 每年消费物价回顾
R~*Y@_oD annual roll-forward basis 逐年延展方式
r-YQsu& annual salary 年薪
M ]` Q4\ annual statement 年度报表；年度决算表
G P1>h.J Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
a`pY&xq:: annuitant 年金受益人
<vt^=QA' annuity 年金
)dL?B9d: annuity contract 年金合约
0K3FH&.% annuity on human life 人寿年金
($(1KE antecedent debt 先前的债项
*vAOUqX`x ante-dated cheque 倒填日期支票
g&0 GO:F` anticipated expenditure 预期开支
8) PO EY4 anticipated net profit 预期纯利
3 n:<oOV anticipated revenue 预期收入
cHsJQU*K6 anti-inflation measure 反通货膨胀措施
h/TPd] anti-inflationary stance 反通货膨胀立场
b$R>GQ?# apparent deficit 表面赤字
, D1[}Lr=K apparent financial solvency 表面偿债能力
jZ
D\u% apparent partner 表面合伙人
aJ)5 DlfLR application for personal assessment 个人入息课税申请书
4}LF>_+= application of fund 资金应用
@B9| {[P application to release as liquidator and to destruct the books of accounts and documents
!RcAJs' 申请免除清盘人职务及毁灭帐簿与文件
T (2,iG8 appointed actuary 委任精算师
C-Fp)Zs{0 appointed auditor 委任核数师；委任审计师
$Qy(ed appointed trustee 委任的受托人
8]?1gDS|9O appointer 委任人
2F VKgyV apportioned pro rata 按比例分摊
h5F'eur apportionment 分配；分摊
uBE,z>/,; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<Ab:yD`K! apportionment formula 分摊方程式
J$I1 *~I4v apportionment of estate duty 遗产税的分摊
`u>BtAx8 appraisal 估价；评估
, ;d9uG2 appreciable growth 可观增长
mTP.W#N appreciable impact 显着影响
[d&Faa[` appreciable increase 可观增长
R-Fi`#PG2 appreciation 增值；升值
g?$9~/h :; appreciation against other currencies 相对其他货币升值
?^ErrlI_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
17i^|&J6}: appreciation tax 增值税
* Yr-:s9J9 appropriation 拨款；拨用；拨付
xY'g7<})$ appropriation account 拨款帐目
,xh9,EpBk Appropriation Bill 拨款法案
F{"%ey"> appropriation-in-aid system 补助拨款办法
kN$70N7I; approved assets 核准资产
>(*jbL]p approved basket stock 认可一篮子证券
Nz}Q"6 L approved budget 核准预算
kx=AX*I approved charitable donation 认可慈善捐款
.FXQ,7mZ- approved charitable institution 认可慈善机构
f.P( {PN approved currency 核准货币；认可货币
w%_BX3GTO approved estimates 核准预算
kTk?[BK approved estimates of expenditure 核准开支预算
H); '\]_'x approved overseas insurer 核准海外保险人
_uu:)% approved overseas trust company 核准海外信托公司
wwAT@=X*} approved pooled investment fund 核准汇集投资基金
Y>#c2@^i< approved provident fund scheme 认可公积金计划
j d8 1E approved provision 核准拨款
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6Jl5] approved redeemable share 核准可赎回股份
*(scSC> approved regional stock 认可地区性证券
]Cz16e&=2 approved retirement scheme 认可退休金计划
qJ/C*Wqic approved subordinated loan 核准附属贷款
8Cqs@<r4Od arbitrage 套戥；套汇；套利
"|G,P-5G " arbitrageur 套戥者；套汇者
*"CvB{XF&Z arbitrary amount 临时款项
kx mS arrangement 措施；安排；协定
|K_B{v. arrears 欠款
$($SQ ZK& arrears of pay 欠付薪酬
6'%]6"&M4 arrears of revenue 逾期未收税款；逾期未收的帐项
P&tK}Se^V articles of association 组织章程；组织细则；组织章程细则
)g --= w3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
aOD"z7}U ascertainment of profit 确定利润
Ax^'unfQ: "Asia Clear" “亚洲结算系统”
Ji!-G4.n" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1%@~J \qF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Qm.kXlsDI Asian Development Fund [ADF] 亚洲发展基金
0 \ #Q;Z2 Asian dollar bond 亚洲美元债券
% *G)*n Asian dollar market 亚洲美元市场
lewDR"0Kx Asian dollar rate 亚洲美元利率
2$o[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0/ Ht;( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'oHR4O* asked price 沽盘；喊价；索价；卖方报价
_Nn!SE assessable income 应评税入息
.;:xx~G_Q assessable loss 应评税亏损
:}JZKj!}M assessable profit 应评税利润
= e;wEf%` assessable value 应评税值
fEj W7 c assessed profit 估定利润
LNZ#%R~r assessed value 经评估价值
?},ItJ#>)q assessment 评税；评定；估价；评税单
` aUp&8{ assessment number 评税编号；估价编号
ZYsFd_ assessment of additional tax 补加税评税
+o assessment of performance 业绩评估；实绩评价
1pb;A;F,A Assessor 评税主任
0uz"}v) asset price bubbles 资产价格泡沫
Rpk`fxAO asset-backed securities 具资产保证的证券
5G< CDgl^! assets accretion 资产增值
4cQ5E9 assets and liabilities 资产与负债
{Pb^Lf > assets betterment statement 资产递增表；资产改进表
Flxo%g}; assets lending 实物放款；有抵押贷款
QRlzGRueR& assets of the company passing on the death 死者去世时转移的公司资产
Ng"vBycy assets pledged as security for liabilities 用作负债抵押的资产
Z ~(X yaN assets portfolio 资产投资组合
RNdnlD#P assets price 资产价格
Ln_l>X6j51 assets quality 资产质素
j1 F+, assets realization 资产变现
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%)f assets refinancing arrangement 资产再集资安排
|&Pl 4P assets securitization 资产证券化
m=MT`-: assets situated outside Hong Kong 在香港以外地方的资产
BB.TrQM.# assets stripping 削减资产；拆卖资产
\Wc/kY3& assets value 资产值
>y 9o&D assignee 承让人
I{ zE73 assignment 转让；转让书；转让契
yU|ji?)e assignment of interest 权益转让
q&E5[/VK: assignment of letters patent and trade mark 专利证书及商标转让
fqb$_>3Ol assignment of property 物业转让；物业转让书
X^Y9T`mQ } assignment right 转让权
pC mJY assignor 转让人
k Ml< associate 有联系的人；有关连人士；相联者；合伙人；联系人
$ t $f1? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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>!xedw= associate member 附属会员
gJ.6m&+ associated body corporate 相联法人团体
1J"9r7\ associated company 相联公司；联属公司
pYVy(]1I(3 associated corporation 相联法团
-YV4
O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X=pt}j,QrP 公认会计师公会〔英国〕
!)3s <{k# Association of Futures Exchange Brokers 香港期货经纪协会
cf'}*$[S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
a{*'pY(R0$ association of underwriters 承保人组织
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assumption of control 接管
rhTk}2@h assurance 担保；保险；转易；转易书
! |h2&tH assurance of interest 权益的转易
{,FeNf46 at 19XX price 按一九ＸＸ年价格计算
" B{0-H+ at a discount 按赔价计算；按贴水价格计算；打折扣
4p8jV*:@{ at a premium 按溢价计算；按升水价格计算
f*vk1dS:*3 at call 通知付款；按通知
[\9(@Bx at constant market price 按固定市价计算
LDEt., 6i at constant price 按固定价格计算
k6 L373e#Q at cost 按成本计算
)[sO5X7'^ at current market price 按当时市价计算；按现时市价计算
{H; |G0tR at current price 按当时价格计算；按现时价格计算
gVU\^KN] at factor cost 按要素成本计算；按生产要素成本计算
pMp9 O/u% at money-of-the-day price 按付款当日价格计算
3Z:!o$ at or better 按指定或较佳价位〔买卖指令〕
htYrv5q=M at par 按面值计算；平价
-Y =c g; at sight 见票即付
d:pm|C|F at the close 按收市盘
4 sBoD=e at the opening 按开市盘
5?L:8kHsH attestation 见证；见证条款
f_h"gZWV at-the-money option 平价期权
jL+}F /~r attorney 受权人；受托代表人
'uAC oME@ attornment 新拥有人承认书
hav?mnVJ attributable profit 可归属利润
0^.4eX:E_ attributable share value 可归属股份价值
+N$7=oGC Auckland Stock Exchange 奥克兰证券交易所
/v)! m&6]> auction 拍卖
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` auctioneer 拍卖商
0 D3+R1>_D audit 审计；核数
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- Audit Commission 审计署
%4|}&,%%r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sQAc"S 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
WFB|lNf& audit review 帐目审查
@\`G & VB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q4GW=@eD audited account 审计帐目；经审计的帐目
R}X_2"" audited annual account 经审计的周年帐目
jjwM vf.R audited balance sheet 经审计的资产负债表
]a!; `m$ auditor 核数师；核数主任；审计师
T:%wX9W auditor's certificate 核数师证明书；审计师证明书
Xb@z7X#O! auditor's report 核数师报告；审计师报告
FP9<E93br Aussie bond 澳元债券
g~hk-nXL. austerity budget 紧缩预算
d<GG ( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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_lU Australia All Ordinaries Index 澳洲所有普通股票指数
*DC Nu{6 Australian Dollar [AUD] 澳元
i? _D]BY4 Australian Options Market 澳大利亚期权市场
x]><}! \<& Australian Securities Commission 澳洲证券事务监察委员会
s.`%Z Dl@Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0rJ\e Australian Stock Exchange 澳大利亚证券交易所
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/i Austrian Schilling [ATS] 奥地利先令
<6b\i5j authentication 认证；鉴证
V@n(v\F authority to purchase 委托购买证；委购书
@52=3 authorization 认可；核准；授权；授权书
/N[o [q authorization by direction 指示授权
Ed&,[rC authorization by instruction 指令授权
m)|.:sj authorization by warrant 令状授权
ZYR,8 y authorization of unit trust 单位信托的认可
Hv gK_' authorized agent 指定代理人
zHoO?tGf authorized capital 法定资本
hW !@$Ph authorized clerk 出市员
Hrg=sR authorized dealer 认可交易商
-~ O;tJF2 authorized financial institution 认可财务机构
9g&)6,< authorized fund 认可基金
fo\J \ authorized fund house 获授权的基金公司；认可基金公司
=PKt0 9b^ authorized institution 认可机构
<x0uO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@7l=+`.i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kYA'PW/[ ) authorized insurer 获授权保险人；获认可承保人
2m G&@E authorized investment 特准投资项目
hXQg=Sj authorized person 获授权人
?^48Zq6wM authorized representative 获授权代表
3@TG.)N4 authorized share capital 法定股本
C*y6~AYN# automated quotation system 自动报价系统
r< ?o}Qq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*fvI.cKiGP 自动交易系统〔香港期货交易所有限公司〕
3w^J"O/T automatic adjustment mechanism 自动调整机制
^,Y~M_= automatic adjustment system 自动调整系统
W`/jz/ Automatic Clearing House 自动票据交换所
r6`^ >c automatic exchange rates accumulation system 自动化汇率累集系统
J'&B:PZObB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!/Bw,y ri< automatic teller machine [ATM] 自动柜员机
Av v autopay 自动转帐
=Mu' +,dT available assets 可用资产
*Nf4bH%MN available fiscal reserve 现存财政储备
4 &]To @> available profit 可用利润
z)W#&JFF Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-4y)qGb*? average 平均；平均数；海损
!: EW21m average basic salary 平均基本薪金
mWN1Q<vn,l average consumer expenditure 平均消费开支；一般消费开支
|Y8Mk2,s average cost 平均成本
4-d99|mv average cost of land production 增辟土地平均成本
z N)|g average daily turnover 平均每日成交额
dW{o+9 nw average daily wage rate 平均每日工资率
Xs%R]KOwt average expenditure pattern 平均开支模式
{b-0_ average growth rate 平均增长率
DNm7z[ t{ average net fixed assets 固定资产平均净值
X$uz=) average of relatives 相对价格平均数
N1 +4bR average price 平均价格
Bgk~R.l average propensity to consume 平均消费倾向；一般消费倾向
9-a2L JI average propensity to save 平均储蓄倾向；一般储蓄倾向
im4e!gRE average rate 平均率
.sJys SA\ average revenue 平均收入；平均收益
^Z-. [Y average stock 平均库存；平均存货
$ gr6 average yearly rent 平均年租
B'KXQa -$O avoidance of double taxation 避免双重课税
9o_ g_q avoidance of tax 避税
