A:
"c EvFY A share Ａ股；甲类股份
|rFJ*.nD abatement of tax 减税；减扣免税额
A t|h t ABN AMRO Bank N.V. 荷兰银行
% &2B above-the-line expenditure 线上项目支出；经常预算支出
8E -Ip>{> above-the-line receipt 线上项目收入；经常预算收入
c}'Xoc ABSA Asia Limited 南非联合亚洲有限公司
8x gc[# absolute change 绝对数值变更
!xH,y absolute expenditure 实际开支
n4R]+&* absolute guideline figure 绝对准则数字
b<\G I 7 absolute interest 绝对权益
M;PlSb absolute order of discharge 绝对破产解除令
~QO<
B2hS} absolute profit margin 绝对利润幅度
. Nk6 absolute value 实值；绝对值
*V<)p%l. absolutely vested interest 绝对既得权益
3l+|&q[v absorbed cost 已吸收成本；已分摊成本
0@w&J9yG absorption 吸收；分摊；合并
=x oBC&u absorption rate 吸收率；摊配率；分摊率
!8Y3V/)NU ACB Finance Limited 亚洲商业财务有限公司
9?!u2 o acceptable form of reciprocity 合理的互惠条件
F *.
/D~K acceptable rate 适当利率；适当汇率
"d:.*2Z2 acceptance agreement 承兑协议
7s!AH yZ acceptance for honour 参加承兑
`43vxcMg acceptor 承兑人；接受人；受票人
c%b\CP\)W acceptor for honour 参加承兑人
du 8!3 I accident insurance 意外保险
k|fh\F+$ Accident Insurance Association of Hong Kong 香港意外保险公会
Q>V?w gZ accident insurance scheme 意外保险计划
VAt >ji7c accident year basis 意外年度基准
TftOYY.hQ accommodation 通融；贷款
i(z+a6^@| accommodation bill 通融票据；空头票据
iPz1 eUj accommodation party 汇票代发人
R'r|E_ account balance 帐户余额；帐户结余
R rxRa[{Z account book 帐簿
^|r`"gOJ3 account collected in advance 预收款项
zQ=aey% account current book 往来帐簿
% hNn%Oy:E account of after-acquired property 事后取得的财产报告
<w;D$l}u account of defaulter 拖欠帐目
L#[HnsLp_ account payable 应付帐款
G1 A$PR account payee only [A/C payee only] 只可转帐；存入收款人帐户
Dn: Yi8= account receivable 应收帐款
VD Pxue account receivable report 应收帐款报表
g8Ok ^ account statement 结单；帐单；会计财务报表
A?\h|u< account title 帐户名称；会计科目
D`8E-Bq accountant's report 会计师报告
;g6 nHek Accountant's Report Rules 会计师报告规则
V02309 Y accounting and auditing procedure 会计与审计程序；会计与核数程序
& 8zk3 Accounting Arrangements 《会计安排》
q~mcjbLz accounting basis 会计基础
^sJ1 ^LT accounting by Official Receiver 破产管理署署长呈交的帐目
2k%Bl +I Accounting Circular 《会计通告》
+7 ` u9j. accounting class 会计类别
l;XUh9RF`A accounting date 记帐日期；会计结算日期
FU^Y{sbDg accounting for money 款项核算
/Ql6]8.P Accounting Officer 会计主任
VN?<[#ij accounting period 会计报告期；会计期
$B*qNYpPy. accounting policy 会计政策；会计方针
HH+TjX/b accounting practice 会计惯例
Qb@BV&^y& accounting principle 会计准则
d"z *Nb accounting record 会计记录
B6-AI Pb accounting report 会计报告
|WQD=J%~( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oJhEHx[f Accounting Society of China 中国会计学会
hcj{%^p accounting statement 会计报表
{E3;r 7 accounting system 会计制度；会计系统
}`#j;H$i accounting transaction 会计事项；帐务交易
zf}rf n accounting treatment 会计处理
u|(aS^H=q accounting year 会计年度
-=@K %\\~5 accretion 增值；添加
(6 9kvA&|q accrual 应计项目；应累算数目
O2/%mFS. accrual basis 应计制；权责发生制
H 3W_}f accrual basis accounting 应计制会计；权责发生制会计
x/pC%25 accrue 应累算；应计
gX/|aG$a!U accrued benefit 应累算利益
[''=>< accrued charges 应计费用
}o~Tw?z-| accrued cumulative preference share dividend 应累算的累积优先股股息
)kFme =; accrued expenses 应累算费用
]eY Qio! accrued interest payable 应付利息；应计未付利息
5L/Yi accrued interest receivable 应收利息；应计未收利息
Q,ZkeWQ7% accrued right 累算权益
R/yPZO-U accruing profit 应累算的利润
(M4]#5 accumulated fiscal reserve 累积财政储备
C,V|TF.i2 accumulated profit 累积利润；滚存溢利
)tJL@Qo accumulated reserve 累积储备
77)OW $G accumulation of surplus income 累积收益盈余
9t,aT!f acquired assets 既得资产
cKaL K#~ acquisition 收购；购置；取得
h]G6~TYI5 acquisition cost 购置成本
3 t~X: acquisition expenses 购置费用
N;%j#(v
j acquisition of 100% interest 收购全部股权
/^nP_ID acquisition of control 取得控制权
E>o&GYc acquisition of fixed assets 购置固定资产
# Lu4OSM+ acquisition of shell “买壳”
8Ng) )7g! acquisition price 收购价
1t!&xvhG act of God 天灾
| j\eBCnH3 acting partner 执事合伙人
OFJJ-4[_3 active market 买卖活跃的市场；交投畅旺的市场；旺市
c }g$1of87 active partner 积极参与的合伙人
z1z =P%WK active trading 交投活跃
\UV T _=Y actual circulation 实际流通
F0DPS:c actual cost 实际成本
DK2c]i^|= actual expenditure 实际开支；实际支出
T iwHLb9 actual income 实际入息；实际收入；实际收益
:FEd:0TS actual market 现货市场
Lqy|DJ% actual price 现货价；实际价格
gEX:S(1 QP actual profit 实际利润
qdg= Imx actual quotation 实盘；实际价位；实际报价
bvt-leA= actual year basis 按实际年度计算
r>n8`W actuals 实货
K*hf(w9="% actuarial investigation 精算调查
"a 2H 8x actuarial principle 精算原则
_p3WE9T actuarial report 精算师报告
cx,u2~43A& Actuarial Society of Hong Kong 香港精算学会
,i1 fv
" actuarial valuation 精算师估值
9 ayH:; actuary 精算师
O% j,:t'" ad referendum agreement 暂定协议；有待覆核的协定
sIP6GWK$ ad valorem duty 从价税；按值征税
D|
3AjzW ad valorem duty system 从价税制
?#');` ad valorem fee 从价费
oZ|{J ad valorem tariff 从价关税
Xmw2$MCB additional allowance 额外免税额
J~ PTVR additional amount for unexpired risk 未过期风险的额外款额
0 ll,V additional assessable profit 补加应评税利润
NpjsZcA additional assessment 补加评税
Br?+ +\ additional commitment 额外承担
~c WLu5 additional commitment vote 额外承担拨款
Pj^k
pjV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~ 8S4Kj)% additional dependent parent allowance 供养父母额外免税额
]kU~ #WT additional provision 额外拨款
y"{UN M|R additional stamp duty 附加印花税
~XN]?5 GQf additional tax 补加税罚款；补加税款
GcU(:V2o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zXA= se0U adjudged bankrupt 被裁定破产
[bQ8A(u adjudicated bankrupt 裁定破产人
^+Y GSg7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
^+.e5roBKj adjudication of bankruptcy 裁定破产；宣告破产
yDl5t-0` adjudication of insolvency 裁定无力偿还债务
4.$hHFqS^5 adjusted actual 经调整的实数；调整后的实数
|G5=>W adjusted current assets 经调整的流动资产；调整后的流动资产
iyHp$~,q?t adjusted figure 经调整的数字；调整后的数额
Av\ 0GqF adjusted liabilities 经调整的负债；调整后的负债
HvL9;^! adjusted loss 经调整的亏损；调整后的亏损
*>R/ (Q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l-JKcsM adjusted profit 经调整的利润；调整后的利润
6r ?cpJV{
adjusted surplus 经调整的盈余额；调整后的盈余额
U7f#Z adjusted value 经调整的价值；调整后的价值
OmQuAG
^\x adjustment 调整；修订；理算〔保险〕
oD|+X/F K adjustment centre 调剂中心
cc# _acR adjustment lag 调整过程的时间差距；调整时差
YjMbd ?v adjustment mechanism 调整机制
jw& }N6^G adjustment of loss 亏损调整
*AJezhR adjustment process 调整过程；调整程序
! 7#froh adjustment range 调整幅度
,&
{5,=
administered exchange rate 受管制汇率
`OF g.R| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pRa oR administration expenses 行政费用
s2
t-T0; administration fee 手续费；行政费
Y?q*hS0!H administration in bankruptcy 破产管理
2R~=@ administration order 遗产管理令
0b RkC,N
( administrator 管理人；遗产管理人
q , 19NZ administrator of the estate 遗产管理人
|R| U z` admission of debt 债项承认书
V%Z[,C
u+ admission of proof 接纳债权证明
5#A1u
Nb advance 放贷款项；垫付款项；预支款项；预付款项
3]5&&=# advance account 暂支帐目；预付款帐户
cUX] tiC0 advance compensation 预付补偿金
= & <$I advance from shareholder 股东垫款
1Rb<(% advance pending reimbursement 预支以待日后付还
N
NXwT0t advanced economy 先进经济体系
pu
m9x)y1 advancement 预付；预付财产
s`{#[&[ advances warrant 垫款令
{mq$W advancing 贷出
jTxChR adverse balance 逆差
A/W7 ;D adverse exchange 逆汇
{e!uvz,e advertisement addressed to shareholders 在报章刊登的致股东通告
^Xz`hR advice for collection 托收通知书
67hPQ/S1 advice of drawing 提款通知书；汇票通知书
T3PaG\5B advice of payment 付款通知
/m|&nl8"qe Advisory Committee [Securities and Futures Commission]
[s h"? 谘询委员会〔证券及期货事务监察委员会〕
I'wk / Advisory Committee on Diversification 经济多元化谘询委员会
znDtM1sLeV affidavit 誓章；遗产申报誓章
rSFXchD/ affidavit of no receipt 述明无收款的誓章
mU0r"\**c3 affiliate 联号；联营公司；附属公司
Ny&Fjzl affiliated company 附属公司；联号；联营公司
%.Q 2r ?j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:j5 0]zLy{ affordability 负担能力
+ xu/RY_ African Development Bank [AfDB] 非洲开发银行
w[n>4?"{ after-acquired property 事后取得的财产
|<o>$;mZ after-hours dealing 市后交易
8;dbU* after-tax profit 税后盈利；税后利润；税后溢利
\/e*quxx agency agreement 代理协议
wh[:wE]eX agency expenses 代理机构的开支
8Nl|\3nl- agency fee 代理费
J7aK3 he Agency Law 《代理法》
^_"q`71Dk agent 代理人；承销人
hSf#;=9' agent of company 公司代理人
d$C|hT agent's fee 代理人费；经纪费
B7QtB3bn aggregate 总计；总数；总体数字
lr= !:D =K aggregate amount 总款额；总额
3[g++B."pC aggregate assets and liabilities 总体资产与负债
,, -[P*@ aggregate at constant price 按固定价格计算的总体数字
28L'7 aggregate demand 总需求
1Z{p[\ k aggregate gross position 总持仓量
%emPSBf @ aggregate limit 总限额
-X[8 soz aggregate of salaries tax 合计薪俸税
2wim P8 aggregate performance 总体表现；总体业绩
kl<B*:RqH aggregate supply 总体供应
jgfP|oD aggregate surplus 总盈余
"rlS K >` aggregate total 整体总额
R@{/$ p: aggregate value 总值；合计价值
.}u(& aggregated basis 合计基准
U=<.P;+f9 aggregated net chargeable income 合计应课税入息实额
7&S|y]$~ aggregation 合并计算；合计；总和
)-:f;#xJ aggregation of incomes of husband and wife 夫妇入息合并计算
!-}*jm p< aggregation of property 财产的总和
N[D\@o agio 差价；贴水
:{= 'TMJ7 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Q)i`.mHfFI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e X),B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
b.u8w2( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!/lY q;$R 《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_^d>Klb8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C36.UZoc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_=M'KCL*) agreement for a settlement 授产协议
sYW)h$p;D agreement for assignment 转让协议
4Xho0lO& agreement for sale 售卖协议；买卖协议
wjGjVTtHs agreement for sale and purchase 买卖协议
HC`3AQ12!& agreement for the payment of interest 支付利息协议
,(Hmk(, agreement for the repayment of money 还款协议
!` Yi{}1_ agreement of reinsurance 再保险协议
9Q5P7}%p Agricultural Bank of China 中国农业银行
Nk~ dfY<s air passenger departure tax 飞机乘客离境税
wN0OAbtX' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zNTu j p airport tax 机场税
B*?PB] alcohol duty 酒精税
>+L gJo R alienation 让与；让渡；转让
v\tbf alimony 生活费；赡养费
7 QJcRZ[lU All Ordinaries Index [AOI] 所有普通股指数
:^L]Da3 all risks 全险；综合险
cNB$g )` All Sales Record for Stock Market 《股票市场成交报告》
$Lbe 5d?\ Allied Capital Resources Limited 新联财务有限公司
8q LgB
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_+Kt=;Y8 allocation letter 拨款信件
2 g8P$+;
allocation of fund 分配款项；预留款项
`G5wiyH}) allocation of profit 利润分配；溢利分配
;Z~.54Pf{d allocation warrant 拨款令
F0(Sv\<:: allotment 分配；配股
e BRP%<=>D allotment notice 股份配售通知；配股通知
2%yJo7f$[ allotment of shares 股份分配
U@AfRUF& allowable 可获宽免；免税的
w+(wvNmNEK allowable business loss 可扣除的营业亏损
N jyIwo0 allowable expenses 可扣税的支出
<;Z3
5 { allowance 免税额；津贴；备抵；准备金
%>U*A allowance for debts 债项的免税额
hCoL j6Vx allowance for depreciation by wear and tear 耗损折旧免税额
aw~EK0yU
allowance for funeral expenses 殡殓费的免税额
q xr&_r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`ha:Gf allowance for repairs and outgoings 修葺及支出方面的免税额
,5"]K'Vce allowance to debtor 给债务人的津贴
ti2_kYq alteration of capital 资本更改
JX<W[P>M alternate trustee 候补受托人
n^)9QQ amalgamation 合并
.v&h> @'m ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*w,gi.Y3 ambit of charges 征税范围；收费范围
,DO mh<b amended valuation 经修订的估值
|6Z M xY American Commodities Exchange 美国商品交易所
? UDvFQ& American Express Bank Limited 美国运通银行
>RnMzH/9 American Stock Exchange 美国证券交易所
F|K4 z hK amortization 摊销
A)\DPLAG amount due from banks 存放银行同业的款项
0qUap*fvC amount due from banks abroad 存放海外银行同业的款项
1}M.}G2u/ amount due from holding companies 控股公司欠款
meD (ja amount due from local banks 存放本港银行同业的款项
m
=F@CA~C amount due to banks 银行同业的存款
=eLb"7C#0 amount due to banks abroad 海外银行同业的存款
OYy !4Fp amount due to holding companies 控股公司存款
'U0 I.x( amount due to local banks 本港银行同业的存款
3 pH` ]m2 amount due to outport banks 外埠银行同业的存款
{ xoo9jq- amount for note issue 发行纸币的款额
xA E@cwg amount of bond 担保契据的款额
EZfa0jJD amount of consideration 代价款额
ck+rOGv7{Z amount of contribution 供款数额
f)P /@rh amount of indebtedness 负债款额
6+z]MT amount of principal of the loan 贷款本金额
i)3\jO0&GU amount of rates chargeable 应征差饷数额
291 |KG amount of share capital 股本额
jP'b! 4 amount of sums assured 承保款额
E-iBA (H amount of variation 变动幅度
x7@HPf amount of vote 拨款数额
,LO-! \L amount payable 应付款额
B9-[wg#0G amount receivable 应收款额
lhj2u]yU0S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
% "^XxVJ* analysis 分析
e .^9&Fk"N ancillary risk 附属风险
6|Q'\ annual account 周年帐目；周年帐目报表；年度决算；年结
]<LU NxBR annual accounting date 年结日期
9D w&b annual allowance 每年免税额；年积金；年度津贴；年津
iCKwd 9?) annual balance 年度余额
_q4m7C< annual disposable income 每年可动用收入
='>UKy[= annual estimates 周年预算
Cw5K* annual fee 年费
,4,c-
annual general meeting 周年大会
2H "iN[2A annual growth rate 年增率；每年增长率
,quTMtk ~ annual long-term supplement 长期个案每年补助金
,?/<fxIY annual pensionable emolument 可供计算退休金的年薪
%/on\*Vh3 annual report 年报
gXJ^o;R>M Annual Report on the Consumer Price Index 《消费物价指数年报》
RZ%X1$ annual return 周年报表；周年申报表；每年报税表格
mh]$g<*m Annual Return Rules 《周年报表规则》
r/2:O92E annual review of consumer prices 每年消费物价回顾
`0D1Nh"%k annual roll-forward basis 逐年延展方式
uJ\ Nga<? annual salary 年薪
`%p6i|
_Q annual statement 年度报表；年度决算表
Zx 1z
hc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`ayc YoD annuitant 年金受益人
wm7 1,R1 annuity 年金
f|0 QN#$ annuity contract 年金合约
4pT|r6!< annuity on human life 人寿年金
;# j 82 antecedent debt 先前的债项
,+9r/}K]/ ante-dated cheque 倒填日期支票
W9'jzP anticipated expenditure 预期开支
uJ[Vv4N%9 anticipated net profit 预期纯利
xrnH= >.;m anticipated revenue 预期收入
Y1\vt+`O anti-inflation measure 反通货膨胀措施
AgJ~6tK anti-inflationary stance 反通货膨胀立场
%T \x~) apparent deficit 表面赤字
n<*]`do,w apparent financial solvency 表面偿债能力
8l0
(6x$ apparent partner 表面合伙人
"M &4c :cz application for personal assessment 个人入息课税申请书
o hlV c%a application of fund 资金应用
,&G
M\FTeb application to release as liquidator and to destruct the books of accounts and documents
eov-"SJB 申请免除清盘人职务及毁灭帐簿与文件
.YF-t `{ appointed actuary 委任精算师
~\,6 C1M appointed auditor 委任核数师；委任审计师
_6
`4_<c= appointed trustee 委任的受托人
yRkMR$5& appointer 委任人
zmRK%a( apportioned pro rata 按比例分摊
Am4(WXVQ apportionment 分配；分摊
2,0F8=L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(=rv `1 apportionment formula 分摊方程式
mA @+4& apportionment of estate duty 遗产税的分摊
pa-4|)q Y appraisal 估价；评估
jF9CTL< appreciable growth 可观增长
m)}MkC- appreciable impact 显着影响
i d'# s appreciable increase 可观增长
Kf~+jYobO appreciation 增值；升值
G1 tp appreciation against other currencies 相对其他货币升值
!k9h6/ b6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2 s% M,Nb appreciation tax 增值税
O %e.u>=4% appropriation 拨款；拨用；拨付
C|LQYz-{ appropriation account 拨款帐目
EQC Appropriation Bill 拨款法案
f*Js= hvO appropriation-in-aid system 补助拨款办法
_9r{W65s approved assets 核准资产
#5 7z-x[1 approved basket stock 认可一篮子证券
0 +LloB approved budget 核准预算
t@M] ec approved charitable donation 认可慈善捐款
IIiN1
Lu,5 approved charitable institution 认可慈善机构
iZk``5tPE approved currency 核准货币；认可货币
G9Tix\SpF approved estimates 核准预算
pr(\ ?\a approved estimates of expenditure 核准开支预算
taaAwTtk?A approved overseas insurer 核准海外保险人
ku8c ) approved overseas trust company 核准海外信托公司
':4pH#E approved pooled investment fund 核准汇集投资基金
ypo=y/! approved provident fund scheme 认可公积金计划
*`T &Dlt'8 approved provision 核准拨款
H_nJST<v` approved redeemable share 核准可赎回股份
G[ j79o approved regional stock 认可地区性证券
]M;! ])b$ approved retirement scheme 认可退休金计划
7:'>~>' approved subordinated loan 核准附属贷款
sb.SpF>
arbitrage 套戥；套汇；套利
|>GIPfVT arbitrageur 套戥者；套汇者
^#se4qQ arbitrary amount 临时款项
-74T C arrangement 措施；安排；协定
3>v0W@C arrears 欠款
*DzPkaYD> arrears of pay 欠付薪酬
0EXNq*=EE arrears of revenue 逾期未收税款；逾期未收的帐项
}j*/>m articles of association 组织章程；组织细则；组织章程细则
ped Yf{T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yVzg<%CR^ ascertainment of profit 确定利润
:G/]rDtd "Asia Clear" “亚洲结算系统”
\;gt&*$- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*PU,Rc()6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f om"8iL1 Asian Development Fund [ADF] 亚洲发展基金
5N<v'6&= Asian dollar bond 亚洲美元债券
1G.gPx[ Asian dollar market 亚洲美元市场
][#*h `I Asian dollar rate 亚洲美元利率
m]q!y3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6qpV53H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
; @~*z4U asked price 沽盘；喊价；索价；卖方报价
:Xh`.*{EX assessable income 应评税入息
N o\&~ assessable loss 应评税亏损
,s&~U<Z assessable profit 应评税利润
?Zp!AV assessable value 应评税值
de{Yg N assessed profit 估定利润
tN> B$sv assessed value 经评估价值
?u!AHSr( assessment 评税；评定；估价；评税单
bKZ#>%|:o assessment number 评税编号；估价编号
OUO^/]
J1S assessment of additional tax 补加税评税
G$uOk?R#5c assessment of performance 业绩评估；实绩评价
8w?\_P7QA Assessor 评税主任
8;&S9'ci asset price bubbles 资产价格泡沫
Vp"Ug,1 asset-backed securities 具资产保证的证券
%ab)G s assets accretion 资产增值
fO!O" D5 assets and liabilities 资产与负债
U C/2&7 ? assets betterment statement 资产递增表；资产改进表
WTs[Sud/ assets lending 实物放款；有抵押贷款
G11.6]?Gg assets of the company passing on the death 死者去世时转移的公司资产
Jd"s~n<>K assets pledged as security for liabilities 用作负债抵押的资产
N4|q2Jvj6 assets portfolio 资产投资组合
,!u@:UBT assets price 资产价格
i9k]Q(o assets quality 资产质素
?$4R < assets realization 资产变现
E wsq0D assets refinancing arrangement 资产再集资安排
zb }+ m#q assets securitization 资产证券化
w?W e|x3 assets situated outside Hong Kong 在香港以外地方的资产
:P~&
b P assets stripping 削减资产；拆卖资产
^6y 4!='ci assets value 资产值
B& k T# assignee 承让人
G2 { M#H assignment 转让；转让书；转让契
RTBBb:eX assignment of interest 权益转让
;Jn0 e:x`E assignment of letters patent and trade mark 专利证书及商标转让
-7z y assignment of property 物业转让；物业转让书
* oX]=u& assignment right 转让权
&dDI*v+ assignor 转让人
_Ge ^
-7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
5=h'!|iY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1$D`Z/N"A associate member 附属会员
;s. 5\YZ"k associated body corporate 相联法人团体
|aAWW d5 associated company 相联公司；联属公司
=C>`}%XT} associated corporation 相联法团
zQ %z "tQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2*wO5v 公认会计师公会〔英国〕
>fA@tUQB Association of Futures Exchange Brokers 香港期货经纪协会
'Mx K}9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7r[ % | : association of underwriters 承保人组织
&W<>^C2v assumption of control 接管
Bd~cY/M assurance 担保；保险；转易；转易书
4S0++Hp4 assurance of interest 权益的转易
^@*zH ?Rx{ at 19XX price 按一九ＸＸ年价格计算
RR"W O at a discount 按赔价计算；按贴水价格计算；打折扣
Y\Qxdq at a premium 按溢价计算；按升水价格计算
])j|<W/ at call 通知付款；按通知
\M"^Oe{Dy? at constant market price 按固定市价计算
X >Xp&o at constant price 按固定价格计算
QXxLe* at cost 按成本计算
jvc?hUcLKT at current market price 按当时市价计算；按现时市价计算
'}pgUh_ at current price 按当时价格计算；按现时价格计算
'
ra B at factor cost 按要素成本计算；按生产要素成本计算
; (0( 8G at money-of-the-day price 按付款当日价格计算
^HlLj# at or better 按指定或较佳价位〔买卖指令〕
%*6oUb at par 按面值计算；平价
nB@iQxcz at sight 见票即付
$:B K{,\
at the close 按收市盘
_[vdY|_ at the opening 按开市盘
Sa?5iFg attestation 见证；见证条款
Ie&b <k at-the-money option 平价期权
bqQO E 4; attorney 受权人；受托代表人
y.*=Ww+ attornment 新拥有人承认书
kuj1 2 attributable profit 可归属利润
jFNs=D&( attributable share value 可归属股份价值
'0_j{ig Auckland Stock Exchange 奥克兰证券交易所
-Mi}yi auction 拍卖
Op/79 ]$ auctioneer 拍卖商
H (NT| audit 审计；核数
5h H 6G Audit Commission 审计署
AXh 3LA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Jm (&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〕
Q
f+p0 E; audit review 帐目审查
}EedHS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&<w [4z\ audited account 审计帐目；经审计的帐目
f*T)*R_ audited annual account 经审计的周年帐目
Y(
$Ji12 audited balance sheet 经审计的资产负债表
@ "{' j auditor 核数师；核数主任；审计师
5h|m4)$ auditor's certificate 核数师证明书；审计师证明书
Q%n{*p y auditor's report 核数师报告；审计师报告
+r-dr>&H@ Aussie bond 澳元债券
Rg?{?qK\K austerity budget 紧缩预算
S\3AW, c]w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
l4mUx`! Australia All Ordinaries Index 澳洲所有普通股票指数
b%[ nB Australian Dollar [AUD] 澳元
WE.$a t{*h Australian Options Market 澳大利亚期权市场
c.8((h/
Australian Securities Commission 澳洲证券事务监察委员会
lsB9;I^+x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1]
%W\RHxo Australian Stock Exchange 澳大利亚证券交易所
/K,|k
EE'n Austrian Schilling [ATS] 奥地利先令
s !hI:$J. authentication 认证；鉴证
Cl t5 authority to purchase 委托购买证；委购书
,jbGM&.C authorization 认可；核准；授权；授权书
%0NkIQ`C authorization by direction 指示授权
zY1s7/$ i authorization by instruction 指令授权
RrO0uadmn authorization by warrant 令状授权
Q$3\ /mz authorization of unit trust 单位信托的认可
oEQ{m5O9 authorized agent 指定代理人
y^d[( c authorized capital 法定资本
KM/U?`6>: authorized clerk 出市员
A{aw<
P|+ authorized dealer 认可交易商
xBL$]> authorized financial institution 认可财务机构
b'7z DZI] authorized fund 认可基金
|k`f/* authorized fund house 获授权的基金公司；认可基金公司
Z&dr0w8 authorized institution 认可机构
\o:E La HY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)7&42>t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W@I
02n2 H authorized insurer 获授权保险人；获认可承保人
q>_vE{UB authorized investment 特准投资项目
(jU/Wj!q authorized person 获授权人
u0m5JD0/ authorized representative 获授权代表
$%7I: authorized share capital 法定股本
8 tb6 gZz automated quotation system 自动报价系统
T4 OguP = Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tg.|$n 自动交易系统〔香港期货交易所有限公司〕
%55@3)V8Rf automatic adjustment mechanism 自动调整机制
<eB<^ &nd automatic adjustment system 自动调整系统
XR*Q|4 Automatic Clearing House 自动票据交换所
QS3U)ZO$@ automatic exchange rates accumulation system 自动化汇率累集系统
]43al f F# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uYFMv=>j automatic teller machine [ATM] 自动柜员机
%1Bn_ autopay 自动转帐
:GU,EDps available assets 可用资产
_& 8O~8tW available fiscal reserve 现存财政储备
&qJPwO available profit 可用利润
;~ W8v.EW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-O'{:s~ average 平均；平均数；海损
)!t CC-Cr average basic salary 平均基本薪金
B\Xh 3l]+j average consumer expenditure 平均消费开支；一般消费开支
F-_%>KJS average cost 平均成本
;wJ~ha C average cost of land production 增辟土地平均成本
$o]r ]#B+ average daily turnover 平均每日成交额
:w@F?:C average daily wage rate 平均每日工资率
8 1~Kpx average expenditure pattern 平均开支模式
A0G)imsW:_ average growth rate 平均增长率
t?gJNOV average net fixed assets 固定资产平均净值
6}ce1|mkg/ average of relatives 相对价格平均数
}$ o* average price 平均价格
IUOxGJ|rO average propensity to consume 平均消费倾向；一般消费倾向
L2KG0i`+ average propensity to save 平均储蓄倾向；一般储蓄倾向
- x{dc7y2 average rate 平均率
!7}IqS s average revenue 平均收入；平均收益
/-h6`@[ average stock 平均库存；平均存货
z5x _fAT( average yearly rent 平均年租
>A-<ZS*N avoidance of double taxation 避免双重课税
rkkU"l$v avoidance of tax 避税
