A:
;heHefbvvd A share Ａ股；甲类股份
}fR,5|~X abatement of tax 减税；减扣免税额
Y+~g\z-]c ABN AMRO Bank N.V. 荷兰银行
sC"}8+[)S3 above-the-line expenditure 线上项目支出；经常预算支出
%XTcP2pRJ above-the-line receipt 线上项目收入；经常预算收入
2Y!S_Hw8 ABSA Asia Limited 南非联合亚洲有限公司
b;GD/UI absolute change 绝对数值变更
{HOy_Fiih absolute expenditure 实际开支
3WY$WRv absolute guideline figure 绝对准则数字
Oco YV J absolute interest 绝对权益
=gh`J N6 absolute order of discharge 绝对破产解除令
BZv+H=b absolute profit margin 绝对利润幅度
v"^~&q0x absolute value 实值；绝对值
C'A]i5 absolutely vested interest 绝对既得权益
1 " #*)MF absorbed cost 已吸收成本；已分摊成本
*e#<n_%R absorption 吸收；分摊；合并
B>y9fI absorption rate 吸收率；摊配率；分摊率
j ZoNi ACB Finance Limited 亚洲商业财务有限公司
}/P5 >F<H[ acceptable form of reciprocity 合理的互惠条件
7p iuLq+ acceptable rate 适当利率；适当汇率
!T,AdNa8 acceptance agreement 承兑协议
8}e,% {q acceptance for honour 参加承兑
6\jf|: h acceptor 承兑人；接受人；受票人
sj?3M@l95W acceptor for honour 参加承兑人
Q,h7Sk* accident insurance 意外保险
C1EtoOv K Accident Insurance Association of Hong Kong 香港意外保险公会
%w ptZ"2M accident insurance scheme 意外保险计划
k0-G$|QgIp accident year basis 意外年度基准
ra N)8w}- accommodation 通融；贷款
q my%J accommodation bill 通融票据；空头票据
z*$q8Z&7rg accommodation party 汇票代发人
,m<H-gwa account balance 帐户余额；帐户结余
dq1:s 1 account book 帐簿
K+= +?~ account collected in advance 预收款项
>wHxmq8F5< account current book 往来帐簿
(b,[C\RBF account of after-acquired property 事后取得的财产报告
JwnQ0
e account of defaulter 拖欠帐目
t*<#<a account payable 应付帐款
I zbU)ud account payee only [A/C payee only] 只可转帐；存入收款人帐户
eM7Bc4V account receivable 应收帐款
BvrB:%_: account receivable report 应收帐款报表
fF vF \ account statement 结单；帐单；会计财务报表
Zk8 |K'oHx account title 帐户名称；会计科目
6]zd. W accountant's report 会计师报告
C[!MS5 Accountant's Report Rules 会计师报告规则
wCf~O'XLw accounting and auditing procedure 会计与审计程序；会计与核数程序
bI)u / Accounting Arrangements 《会计安排》
r7]zQIE accounting basis 会计基础
i g LMv+{ accounting by Official Receiver 破产管理署署长呈交的帐目
}N0 Qm[R Accounting Circular 《会计通告》
ph> 7?3;t accounting class 会计类别
Cxod[$8 accounting date 记帐日期；会计结算日期
K$K^=> I"o accounting for money 款项核算
@H>@[+S# Accounting Officer 会计主任
K_?W\Yg accounting period 会计报告期；会计期
>odbOi+X accounting policy 会计政策；会计方针
me6OPc;:! accounting practice 会计惯例
)}vNO E?X~ accounting principle 会计准则
ps
.]N
accounting record 会计记录
vDl- "!G1 accounting report 会计报告
\#-W
< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<GHYt#GIZ+ Accounting Society of China 中国会计学会
[[d(jV=* accounting statement 会计报表
@~c 6qh accounting system 会计制度；会计系统
RB* J= accounting transaction 会计事项；帐务交易
/2EHv.e ` accounting treatment 会计处理
km^^T_ M/ accounting year 会计年度
P}ok*{"J<> accretion 增值；添加
Z[\ O=1E, accrual 应计项目；应累算数目
pD]0`L-HJU accrual basis 应计制；权责发生制
0;4t&v 7 accrual basis accounting 应计制会计；权责发生制会计
Y HSYu accrue 应累算；应计
"8^5>EJWv accrued benefit 应累算利益
u]u[(K5F accrued charges 应计费用
o&AM2U/? accrued cumulative preference share dividend 应累算的累积优先股股息
ac kqH+' accrued expenses 应累算费用
dVB~Smsr accrued interest payable 应付利息；应计未付利息
"s!7dKXI" accrued interest receivable 应收利息；应计未收利息
<<=WY_m} accrued right 累算权益
#P]#9Ty: accruing profit 应累算的利润
D`J6h,=2l/ accumulated fiscal reserve 累积财政储备
g;$Xq)Dd accumulated profit 累积利润；滚存溢利
;S 0Kh"A accumulated reserve 累积储备
ae:zWk'! accumulation of surplus income 累积收益盈余
}ENR{vz$A acquired assets 既得资产
8Og_W8 acquisition 收购；购置；取得
P =3RLL<l acquisition cost 购置成本
W^3uEm&l!) acquisition expenses 购置费用
%sHF-n5P acquisition of 100% interest 收购全部股权
E9?ph D acquisition of control 取得控制权
qd8 n2f acquisition of fixed assets 购置固定资产
?bM _q_5 acquisition of shell “买壳”
<E\$3Ym9 acquisition price 收购价
7eWk7&Xul act of God 天灾
_k8A$s<d acting partner 执事合伙人
qd"_Wu6aF= active market 买卖活跃的市场；交投畅旺的市场；旺市
s Y?,0T_m active partner 积极参与的合伙人
J!'@ B d active trading 交投活跃
yV_4?nh actual circulation 实际流通
AU-n&uX actual cost 实际成本
"qc6=:y} actual expenditure 实际开支；实际支出
d*)CT?d& actual income 实际入息；实际收入；实际收益
nhIa175' actual market 现货市场
7j nIv];i actual price 现货价；实际价格
% dQxJMwj actual profit 实际利润
,g%&|FAP actual quotation 实盘；实际价位；实际报价
5~mh' <: actual year basis 按实际年度计算
Z2im@c67{ actuals 实货
,`ZYvF^% actuarial investigation 精算调查
+)2s-A f- actuarial principle 精算原则
^Y-]*8;] actuarial report 精算师报告
T \w?$ s Actuarial Society of Hong Kong 香港精算学会
kP/ M< X" actuarial valuation 精算师估值
v1a6?- actuary 精算师
gX0R)spg ad referendum agreement 暂定协议；有待覆核的协定
\(t@1]&jw ad valorem duty 从价税；按值征税
u7?$b!hG^C ad valorem duty system 从价税制
CR6R?R3b ad valorem fee 从价费
P!"&%d ad valorem tariff 从价关税
e l:9 wq additional allowance 额外免税额
5@^ dgq additional amount for unexpired risk 未过期风险的额外款额
,+~rd4a additional assessable profit 补加应评税利润
\P1S|ufv additional assessment 补加评税
K&8dA0i2u2 additional commitment 额外承担
CHV*vU<N additional commitment vote 额外承担拨款
kcb.Wz~= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JyR/1 W additional dependent parent allowance 供养父母额外免税额
}Tf9S<xpq3 additional provision 额外拨款
p~*UpU8u additional stamp duty 附加印花税
G7N |
:YK additional tax 补加税罚款；补加税款
JH:0
L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!S& L*OH, adjudged bankrupt 被裁定破产
V+I|1{@i0 adjudicated bankrupt 裁定破产人
t |~YEQ adjudication fee 裁定费；评定印花税额手续费；评估契据费
a'!zG cT adjudication of bankruptcy 裁定破产；宣告破产
Qt vY v! adjudication of insolvency 裁定无力偿还债务
[HCAmnb adjusted actual 经调整的实数；调整后的实数
+la2n(CAK adjusted current assets 经调整的流动资产；调整后的流动资产
pv&y91 adjusted figure 经调整的数字；调整后的数额
3e(ehLc4DJ adjusted liabilities 经调整的负债；调整后的负债
P(t[
eXe adjusted loss 经调整的亏损；调整后的亏损
h6} lpd 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
pZtu&R%GU adjusted profit 经调整的利润；调整后的利润
ew"v{=X adjusted surplus 经调整的盈余额；调整后的盈余额
e9Nk3Sj] adjusted value 经调整的价值；调整后的价值
F< !)4>2@ adjustment 调整；修订；理算〔保险〕
/4 xki_} adjustment centre 调剂中心
X/N0LU(q adjustment lag 调整过程的时间差距；调整时差
4.IU !.Uo adjustment mechanism 调整机制
B dj%hyW adjustment of loss 亏损调整
5Hcf;P7 adjustment process 调整过程；调整程序
#!)n
{h+ adjustment range 调整幅度
MNSbtT*^ administered exchange rate 受管制汇率
|=&cQRY!p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>3c@x administration expenses 行政费用
cI=( \pC administration fee 手续费；行政费
bf9a 1<\ administration in bankruptcy 破产管理
r2k2%nI-J administration order 遗产管理令
[,TkFbDq"J administrator 管理人；遗产管理人
Ot]Ru,y->+ administrator of the estate 遗产管理人
PssMTEf admission of debt 债项承认书
7EXI6jGJ| admission of proof 接纳债权证明
)c8j} advance 放贷款项；垫付款项；预支款项；预付款项
V{< xf f advance account 暂支帐目；预付款帐户
/% kY0 LY advance compensation 预付补偿金
hUYd0qEbEt advance from shareholder 股东垫款
H<^/Ati,| advance pending reimbursement 预支以待日后付还
<n(*Xak{a advanced economy 先进经济体系
/ ~ ^rr
f advancement 预付；预付财产
A'2w>8 advances warrant 垫款令
a{[x4d,z advancing 贷出
6P';DB adverse balance 逆差
Br ` IW adverse exchange 逆汇
tO0!5#-VR advertisement addressed to shareholders 在报章刊登的致股东通告
,Jd
',>3 advice for collection 托收通知书
W^s
;Bi+Nw advice of drawing 提款通知书；汇票通知书
#lkM =lY' advice of payment 付款通知
(&!NC[n, Advisory Committee [Securities and Futures Commission]
4._( | 谘询委员会〔证券及期货事务监察委员会〕
|jM4E$
Advisory Committee on Diversification 经济多元化谘询委员会
Dgy]ae(Hb3 affidavit 誓章；遗产申报誓章
[ :zO}r: affidavit of no receipt 述明无收款的誓章
)KP5Wud X affiliate 联号；联营公司；附属公司
@r?Uua affiliated company 附属公司；联号；联营公司
e @IA20 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d 9q(xZ5 affordability 负担能力
} Q";aU0^ African Development Bank [AfDB] 非洲开发银行
u;` U*@ after-acquired property 事后取得的财产
*6} N =Z after-hours dealing 市后交易
hcyM 6:} after-tax profit 税后盈利；税后利润；税后溢利
/c,(8{(O agency agreement 代理协议
-=(!g&0 agency expenses 代理机构的开支
Dq)j:f#QM agency fee 代理费
s M +WkN}{ Agency Law 《代理法》
e6!LS x}y agent 代理人；承销人
z@w Mc
EH agent of company 公司代理人
{c
(!;U agent's fee 代理人费；经纪费
og0*Nt+ aggregate 总计；总数；总体数字
*W
kIq> aggregate amount 总款额；总额
NOp609\^ aggregate assets and liabilities 总体资产与负债
V
=-WYu aggregate at constant price 按固定价格计算的总体数字
xKFn.qFr aggregate demand 总需求
7PkJ-JBA aggregate gross position 总持仓量
Y*! qG aggregate limit 总限额
yR4|S2D3xn aggregate of salaries tax 合计薪俸税
u?+Kkkk aggregate performance 总体表现；总体业绩
lv]hTH 4T aggregate supply 总体供应
Op_RzZP` aggregate surplus 总盈余
^.>jG I%rB aggregate total 整体总额
(7 r<'' aggregate value 总值；合计价值
&-m X , aggregated basis 合计基准
E <c9# I= aggregated net chargeable income 合计应课税入息实额
HcqfB NM aggregation 合并计算；合计；总和
lIProF0 aggregation of incomes of husband and wife 夫妇入息合并计算
g>J<%z, }2 aggregation of property 财产的总和
0 lv %`, agio 差价；贴水
AGbhJ=tB 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》
F}=aBV|- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
##4GK08! 《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》
'z$Q rFW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Jm42b4 《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》
4 M( -xl? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,13Lq- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
65Cg]Dt71 agreement for a settlement 授产协议
R%'^ gFk 8 agreement for assignment 转让协议
mL4] l(U agreement for sale 售卖协议；买卖协议
J2^'Xj_V agreement for sale and purchase 买卖协议
_N@r o agreement for the payment of interest 支付利息协议
2"B _At agreement for the repayment of money 还款协议
nH<eR)0 agreement of reinsurance 再保险协议
'z[Sp~I\ Agricultural Bank of China 中国农业银行
SGe^ogO "v air passenger departure tax 飞机乘客离境税
g]c 6& Y,# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{\(L%\sV@ airport tax 机场税
?| 39u{ alcohol duty 酒精税
9[^gAR alienation 让与；让渡；转让
|gU(s alimony 生活费；赡养费
`+uhy , All Ordinaries Index [AOI] 所有普通股指数
o9H^?Rut all risks 全险；综合险
nG;8:f ` All Sales Record for Stock Market 《股票市场成交报告》
IEza K Allied Capital Resources Limited 新联财务有限公司
AU$Uxwz4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Cm\6tD allocation letter 拨款信件
'CN|'W)g7 allocation of fund 分配款项；预留款项
B4mR9HMh allocation of profit 利润分配；溢利分配
V,G|k!! allocation warrant 拨款令
DrO2 y allotment 分配；配股
?! `=X>5 allotment notice 股份配售通知；配股通知
/IM# .v allotment of shares 股份分配
,j$Vvz allowable 可获宽免；免税的
)'4k|@ 8| allowable business loss 可扣除的营业亏损
smry2*g allowable expenses 可扣税的支出
o5Q {/ allowance 免税额；津贴；备抵；准备金
fF V!)Zj allowance for debts 债项的免税额
OdB?_.+ $ allowance for depreciation by wear and tear 耗损折旧免税额
>mjNmh7 allowance for funeral expenses 殡殓费的免税额
YxP@!U9dE, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<NuUW9+ allowance for repairs and outgoings 修葺及支出方面的免税额
7=DjI ~ allowance to debtor 给债务人的津贴
Y k5 }`d!: alteration of capital 资本更改
48*Do}l] alternate trustee 候补受托人
tz&y*e& amalgamation 合并
aG 92a y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
afb+GA! ambit of charges 征税范围；收费范围
x*Y@Q?`>5W amended valuation 经修订的估值
Y2?.}Z O American Commodities Exchange 美国商品交易所
9s_,crq5 American Express Bank Limited 美国运通银行
b%S62(q P American Stock Exchange 美国证券交易所
q2et|QCru amortization 摊销
fOMvj%T@2 amount due from banks 存放银行同业的款项
I:d[Q
s amount due from banks abroad 存放海外银行同业的款项
:=[XW?L%x amount due from holding companies 控股公司欠款
iX4I u3 amount due from local banks 存放本港银行同业的款项
z~>pVs amount due to banks 银行同业的存款
INyk3 `FT amount due to banks abroad 海外银行同业的存款
sn?]n~z amount due to holding companies 控股公司存款
XQ~Ke-QW) amount due to local banks 本港银行同业的存款
\}
^E`b amount due to outport banks 外埠银行同业的存款
p f_mf. amount for note issue 发行纸币的款额
T.qNCJmB amount of bond 担保契据的款额
LK@l pkX amount of consideration 代价款额
/*c\qXA5 amount of contribution 供款数额
as>L[jyG/ amount of indebtedness 负债款额
4X *>H amount of principal of the loan 贷款本金额
HVC >9_:] amount of rates chargeable 应征差饷数额
tx PIG/ amount of share capital 股本额
BouTcC amount of sums assured 承保款额
j7)Ao*WN amount of variation 变动幅度
b&5lY p"d amount of vote 拨款数额
$O*O/ iG amount payable 应付款额
xQp|;oW;z amount receivable 应收款额
]hbyELs Amsterdam Stock Exchange 阿姆斯特丹证券交易所
._+J_ts analysis 分析
B0ndcB- ancillary risk 附属风险
QQV~?iW{~ annual account 周年帐目；周年帐目报表；年度决算；年结
al[n, u annual accounting date 年结日期
X 51Yfr annual allowance 每年免税额；年积金；年度津贴；年津
oI#a_/w annual balance 年度余额
A4]s~Ur annual disposable income 每年可动用收入
xSBc-u#< G annual estimates 周年预算
;Yg{zhJ X~ annual fee 年费
-^ C=]Medl annual general meeting 周年大会
<!pvqNApg annual growth rate 年增率；每年增长率
<bD>m[8, annual long-term supplement 长期个案每年补助金
H
Tz annual pensionable emolument 可供计算退休金的年薪
` Ps:d^8*P annual report 年报
gB4U*D0[e~ Annual Report on the Consumer Price Index 《消费物价指数年报》
+a*^{l}AST annual return 周年报表；周年申报表；每年报税表格
(S
v~2 Annual Return Rules 《周年报表规则》
<dvy "Dx annual review of consumer prices 每年消费物价回顾
+
Q6l*:<|c annual roll-forward basis 逐年延展方式
V,[d66H=N annual salary 年薪
wX*K]VMn annual statement 年度报表；年度决算表
+(+Itmx2& 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
7H|$4;X^ annuitant 年金受益人
U2%.S&wS,e annuity 年金
"5, annuity contract 年金合约
zdp/ |"D! annuity on human life 人寿年金
%:2+
o' antecedent debt 先前的债项
t2 r?N}"P ante-dated cheque 倒填日期支票
P ClMQL# anticipated expenditure 预期开支
]J# 9\4Sq anticipated net profit 预期纯利
nQ/E5y
anticipated revenue 预期收入
i}~SDY anti-inflation measure 反通货膨胀措施
nYJTKU anti-inflationary stance 反通货膨胀立场
l#}.^71+ apparent deficit 表面赤字
@ G4X apparent financial solvency 表面偿债能力
Q[d}J+l4{ apparent partner 表面合伙人
V3ndV-uQE application for personal assessment 个人入息课税申请书
RTFZPq84 application of fund 资金应用
V14B[|YM< application to release as liquidator and to destruct the books of accounts and documents
.YZgOJi 申请免除清盘人职务及毁灭帐簿与文件
>|Cw\^ appointed actuary 委任精算师
R+7oRXsu appointed auditor 委任核数师；委任审计师
%.z,+Zz? appointed trustee 委任的受托人
A?@@*$& appointer 委任人
&EpAg@9! apportioned pro rata 按比例分摊
CQpCS_M apportionment 分配；分摊
DSj(]U~r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UYz0PSV=. apportionment formula 分摊方程式
i>joT><B apportionment of estate duty 遗产税的分摊
z-c}NdW appraisal 估价；评估
"hQ_sgz[Z appreciable growth 可观增长
k}#;Uy=5 appreciable impact 显着影响
ts8+V<g appreciable increase 可观增长
"jaJr5Wv=y appreciation 增值；升值
m B\C?=_ appreciation against other currencies 相对其他货币升值
2"-S<zM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~%2pp~1 K appreciation tax 增值税
>G 'SbQ8 appropriation 拨款；拨用；拨付
jU5 }\oP@ appropriation account 拨款帐目
Q(o!iI:Gts Appropriation Bill 拨款法案
g38&P3/ appropriation-in-aid system 补助拨款办法
# "49fMi/ approved assets 核准资产
raQ7.7 approved basket stock 认可一篮子证券
x+G 0J8cW approved budget 核准预算
9RWkm%? approved charitable donation 认可慈善捐款
~ QZ"Z
tu approved charitable institution 认可慈善机构
10#f`OP C approved currency 核准货币；认可货币
(4 %Y HS8 approved estimates 核准预算
Z,.G%"i3C approved estimates of expenditure 核准开支预算
?r2 #.W approved overseas insurer 核准海外保险人
$8crN$y e approved overseas trust company 核准海外信托公司
7jJbo]& approved pooled investment fund 核准汇集投资基金
\))=gu)I approved provident fund scheme 认可公积金计划
vhb)2n approved provision 核准拨款
u1c%T@w>Lz approved redeemable share 核准可赎回股份
1HPx|nmE] approved regional stock 认可地区性证券
u@3 y&b approved retirement scheme 认可退休金计划
A?*o0I approved subordinated loan 核准附属贷款
^xZ
e2@ arbitrage 套戥；套汇；套利
v-! u\ arbitrageur 套戥者；套汇者
c c arbitrary amount 临时款项
HQ9X7[3 arrangement 措施；安排；协定
W<< 9y arrears 欠款
~RD+.A arrears of pay 欠付薪酬
]1gx#y 2 arrears of revenue 逾期未收税款；逾期未收的帐项
YKa0H%B( articles of association 组织章程；组织细则；组织章程细则
~j'l.gQb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"p3_y`h6+ ascertainment of profit 确定利润
9TAj) {U%' "Asia Clear" “亚洲结算系统”
SI6B#u-i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P5gN #G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[ +Y{%U Asian Development Fund [ADF] 亚洲发展基金
DE
IB!n Asian dollar bond 亚洲美元债券
emW:C-/h/@ Asian dollar market 亚洲美元市场
o-cAG{.WC Asian dollar rate 亚洲美元利率
g_Im; 1$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=@)d5^<5F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w If
{6z{ asked price 沽盘；喊价；索价；卖方报价
ph2$oO
6, assessable income 应评税入息
Oi} T2I assessable loss 应评税亏损
hwqbi "o assessable profit 应评税利润
=KT7n l assessable value 应评税值
-ti{6:H8 assessed profit 估定利润
=\{ \g7 assessed value 经评估价值
**>/}.%?K assessment 评税；评定；估价；评税单
/xJqJ_70X assessment number 评税编号；估价编号
L Z~"VV^ assessment of additional tax 补加税评税
R3X{:1{j assessment of performance 业绩评估；实绩评价
{w
<+_++ Assessor 评税主任
pZZf[p^s| asset price bubbles 资产价格泡沫
c={Ft* N asset-backed securities 具资产保证的证券
HWm#t./ assets accretion 资产增值
2Cg$,#H assets and liabilities 资产与负债
4m-I5!=O assets betterment statement 资产递增表；资产改进表
8by@iQ assets lending 实物放款；有抵押贷款
U,Mx@KdV assets of the company passing on the death 死者去世时转移的公司资产
D?M!ra assets pledged as security for liabilities 用作负债抵押的资产
xE-7P |2 assets portfolio 资产投资组合
?U7) XvQ assets price 资产价格
aTzDe w assets quality 资产质素
-@&1`@):{ assets realization 资产变现
x#C@8Bxq= assets refinancing arrangement 资产再集资安排
:|1.seLQ assets securitization 资产证券化
HvxJj+X9 assets situated outside Hong Kong 在香港以外地方的资产
q_Lo3|t i assets stripping 削减资产；拆卖资产
nm jm<Bu assets value 资产值
jw
,izxia assignee 承让人
S. |FL%; assignment 转让；转让书；转让契
dr q hQ assignment of interest 权益转让
=IKEb#R/ assignment of letters patent and trade mark 专利证书及商标转让
+([!A6:
assignment of property 物业转让；物业转让书
`)4a[thp assignment right 转让权
y]e> E assignor 转让人
=xianQ<lK associate 有联系的人；有关连人士；相联者；合伙人；联系人
M|i o4+sy Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OU7 %V)X5 associate member 附属会员
y }08~L?2 associated body corporate 相联法人团体
0D~ C
5}/4 associated company 相联公司；联属公司
l|V;Ys5f associated corporation 相联法团
FP"$tt ( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OJb*VtZz5R 公认会计师公会〔英国〕
z{]?h cY Association of Futures Exchange Brokers 香港期货经纪协会
rp7W
}P+uU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#hw/^AaD- association of underwriters 承保人组织
K^t? gt@k} assumption of control 接管
r gcWRt assurance 担保；保险；转易；转易书
<f~Fl^^8 assurance of interest 权益的转易
Bf4%G,o 5 at 19XX price 按一九ＸＸ年价格计算
a1N!mQ^ at a discount 按赔价计算；按贴水价格计算；打折扣
Wd(86idnc at a premium 按溢价计算；按升水价格计算
}vt%R.u at call 通知付款；按通知
efz&@|KR at constant market price 按固定市价计算
G&f7+e at constant price 按固定价格计算
lnbmo Hv at cost 按成本计算
'YSuQP> at current market price 按当时市价计算；按现时市价计算
;,O fJ'q^ at current price 按当时价格计算；按现时价格计算
; \%sEcpT at factor cost 按要素成本计算；按生产要素成本计算
RD<75]**{ at money-of-the-day price 按付款当日价格计算
l| /:Ot at or better 按指定或较佳价位〔买卖指令〕
Z"I/ NG iU at par 按面值计算；平价
MQcr^Y_ at sight 见票即付
|Wj;QO$C at the close 按收市盘
\0FT!}
L at the opening 按开市盘
f0Hq8qAF;^ attestation 见证；见证条款
y:}sD_m0W at-the-money option 平价期权
{fSf q&o attorney 受权人；受托代表人
1q.(69M attornment 新拥有人承认书
mE#nU(+Ta attributable profit 可归属利润
s* j fMY attributable share value 可归属股份价值
]qw0V
Auckland Stock Exchange 奥克兰证券交易所
\.s` n2.w auction 拍卖
,R wfp=*E auctioneer 拍卖商
gmSQcN) audit 审计；核数
o `r(`6@ Audit Commission 审计署
G {
mC7@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
J7i+c];!< 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〕
g.Hio.fVd audit review 帐目审查
:wgfW .w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-g`I H-B audited account 审计帐目；经审计的帐目
J^3H7 ]
audited annual account 经审计的周年帐目
vH?9\3 audited balance sheet 经审计的资产负债表
O %1/ r* auditor 核数师；核数主任；审计师
q'(z #h,cv auditor's certificate 核数师证明书；审计师证明书
{)K](S
~ auditor's report 核数师报告；审计师报告
FE m=w2 Aussie bond 澳元债券
{8NwFN. austerity budget 紧缩预算
eXy"^x p^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XrN- 2HTV Australia All Ordinaries Index 澳洲所有普通股票指数
ulXnq` Australian Dollar [AUD] 澳元
PCfo Australian Options Market 澳大利亚期权市场
:mv`\ Australian Securities Commission 澳洲证券事务监察委员会
8V5a%2eV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;6DnId2Zh Australian Stock Exchange 澳大利亚证券交易所
xX @FWAj Austrian Schilling [ATS] 奥地利先令
N?23 m`3 authentication 认证；鉴证
-p# ,5} authority to purchase 委托购买证；委购书
zX 5G;,_ authorization 认可；核准；授权；授权书
hG Apuy authorization by direction 指示授权
M$&>5n7 authorization by instruction 指令授权
#s+X+fe authorization by warrant 令状授权
# .q#O C authorization of unit trust 单位信托的认可
u.6P-yh authorized agent 指定代理人
u3ds QU authorized capital 法定资本
/)V4k:#b authorized clerk 出市员
` Q9+k< authorized dealer 认可交易商
g#W_S? authorized financial institution 认可财务机构
T{ -2fp8r[ authorized fund 认可基金
3eg5oAZ)G8 authorized fund house 获授权的基金公司；认可基金公司
W^xZ+ ] authorized institution 认可机构
|f NMs authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|Cf
mcz(56 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=,Ttw> authorized insurer 获授权保险人；获认可承保人
- i_En^Fi authorized investment 特准投资项目
lfy7w| authorized person 获授权人
8wF#e\Va0 authorized representative 获授权代表
&=-PRza%j authorized share capital 法定股本
9 e5gy automated quotation system 自动报价系统
(fXq<GXAn/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l \}25
e 自动交易系统〔香港期货交易所有限公司〕
GNgh B( automatic adjustment mechanism 自动调整机制
.[f; (WR automatic adjustment system 自动调整系统
|U=(b, Automatic Clearing House 自动票据交换所
jzrt7p*k} automatic exchange rates accumulation system 自动化汇率累集系统
6q%ed
UED Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
EUwQIA2c8N automatic teller machine [ATM] 自动柜员机
,h!X k autopay 自动转帐
aJ2H.E available assets 可用资产
wD=am available fiscal reserve 现存财政储备
R{<Y4C2~ available profit 可用利润
BLW]|p|1: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]p$zvMf} average 平均；平均数；海损
z~.9@[LG] average basic salary 平均基本薪金
5<N~3
1z average consumer expenditure 平均消费开支；一般消费开支
+k
rFB?>` average cost 平均成本
l10-XU02 average cost of land production 增辟土地平均成本
; J2-rh average daily turnover 平均每日成交额
lO &cCV; average daily wage rate 平均每日工资率
BE%Z\E[[m average expenditure pattern 平均开支模式
'4 9L(>. average growth rate 平均增长率
X>/K/M average net fixed assets 固定资产平均净值
46dc.Y i average of relatives 相对价格平均数
dzxI QlP average price 平均价格
r{V.jZ%p'Z average propensity to consume 平均消费倾向；一般消费倾向
h[H%:743 average propensity to save 平均储蓄倾向；一般储蓄倾向
*8206[y average rate 平均率
KW>VOW<. average revenue 平均收入；平均收益
"%kG RHq average stock 平均库存；平均存货
c
* 1S}us average yearly rent 平均年租
0UD"^zgY avoidance of double taxation 避免双重课税
1"$R 3@s; avoidance of tax 避税
