A:
U6M&7 l8 A share Ａ股；甲类股份
Uc j>gc= abatement of tax 减税；减扣免税额
<h~_7D n ABN AMRO Bank N.V. 荷兰银行
6o GF 6C above-the-line expenditure 线上项目支出；经常预算支出
EkP(] F above-the-line receipt 线上项目收入；经常预算收入
0urM@/j+ ABSA Asia Limited 南非联合亚洲有限公司
f q*V76F absolute change 绝对数值变更
o &E2ds3 absolute expenditure 实际开支
vFG Vz absolute guideline figure 绝对准则数字
D]Gt=2\NG9 absolute interest 绝对权益
t2z@"e
absolute order of discharge 绝对破产解除令
p B79#4 absolute profit margin 绝对利润幅度
ACH!Gw~ absolute value 实值；绝对值
-GL-&^3IjH absolutely vested interest 绝对既得权益
|R>I#NO5 absorbed cost 已吸收成本；已分摊成本
@,TCg1@Q J absorption 吸收；分摊；合并
OSCe TkR absorption rate 吸收率；摊配率；分摊率
_+ nlm5 ACB Finance Limited 亚洲商业财务有限公司
v:Z .8m8D acceptable form of reciprocity 合理的互惠条件
qo0]7m 7| acceptable rate 适当利率；适当汇率
xw rleB acceptance agreement 承兑协议
d#nKT qSg acceptance for honour 参加承兑
4N{^niq7 acceptor 承兑人；接受人；受票人
3Y=?~!,Jk acceptor for honour 参加承兑人
4+r26S,T accident insurance 意外保险
xr 4kBC
t Accident Insurance Association of Hong Kong 香港意外保险公会
wz 5*?[4 accident insurance scheme 意外保险计划
$.r: accident year basis 意外年度基准
~D\ V! accommodation 通融；贷款
0 Bhf(5 accommodation bill 通融票据；空头票据
/ bv4/P accommodation party 汇票代发人
. vQCX1V( account balance 帐户余额；帐户结余
_cH 7lO[ account book 帐簿
a(`@u&]WZ account collected in advance 预收款项
g"L$}#iTsl account current book 往来帐簿
/CN`U7:E account of after-acquired property 事后取得的财产报告
DU-&bm account of defaulter 拖欠帐目
bT{iei]? account payable 应付帐款
K Z SvT{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
[D%5Fh\0 account receivable 应收帐款
V3$Yr"rZ; account receivable report 应收帐款报表
2Fsv_t&*> account statement 结单；帐单；会计财务报表
X,h"%S<c#H account title 帐户名称；会计科目
]\5?E }kd accountant's report 会计师报告
V}kQXz"9 Accountant's Report Rules 会计师报告规则
Sq,x57- accounting and auditing procedure 会计与审计程序；会计与核数程序
$.2#G"| Accounting Arrangements 《会计安排》
Wc+)EX~KS accounting basis 会计基础
gK8{ =A0c accounting by Official Receiver 破产管理署署长呈交的帐目
X) peY Accounting Circular 《会计通告》
:v!e8kM\x accounting class 会计类别
/!mF, oR! accounting date 记帐日期；会计结算日期
[_h/Dh C:+ accounting for money 款项核算
=
j,Hxq Accounting Officer 会计主任
hc;8Vsa accounting period 会计报告期；会计期
M &g1'zv?/ accounting policy 会计政策；会计方针
$ kA'9Y accounting practice 会计惯例
>qBQfz:U> accounting principle 会计准则
ZYy?JDAO accounting record 会计记录
eJ JD'Z accounting report 会计报告
z"n7du}v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[Grd?mc# Accounting Society of China 中国会计学会
y7quKv7L} accounting statement 会计报表
U2u\Q1 accounting system 会计制度；会计系统
L:ox$RU accounting transaction 会计事项；帐务交易
.MzVc42< accounting treatment 会计处理
*?a rEYc8 accounting year 会计年度
(HW!!xM accretion 增值；添加
j<-#a^ jb accrual 应计项目；应累算数目
Wz~=JvRHh accrual basis 应计制；权责发生制
/Jjub3>Q accrual basis accounting 应计制会计；权责发生制会计
=sk w@c ^ accrue 应累算；应计
gxIGL-1M accrued benefit 应累算利益
*,:>EcDr accrued charges 应计费用
Be=J*D!E=> accrued cumulative preference share dividend 应累算的累积优先股股息
CHeU?NtFps accrued expenses 应累算费用
78}QaE accrued interest payable 应付利息；应计未付利息
[<+A?M= accrued interest receivable 应收利息；应计未收利息
_R,VNk accrued right 累算权益
%MQU&H9 [ accruing profit 应累算的利润
=r3 %jWH6 accumulated fiscal reserve 累积财政储备
sw={bUr6G` accumulated profit 累积利润；滚存溢利
3 %ppvvQ accumulated reserve 累积储备
)AxgKBW accumulation of surplus income 累积收益盈余
'@$YX*[ acquired assets 既得资产
v-k~Q$7~ acquisition 收购；购置；取得
(h} 5*u%h acquisition cost 购置成本
eDh]uKg acquisition expenses 购置费用
qgT~yDm acquisition of 100% interest 收购全部股权
Fgf5OHX acquisition of control 取得控制权
Xu4C*]A> acquisition of fixed assets 购置固定资产
;"}y VV/4 acquisition of shell “买壳”
0]3 ,0s $} acquisition price 收购价
MM}lW-q; act of God 天灾
cBZK t acting partner 执事合伙人
eI+<^p_j2 active market 买卖活跃的市场；交投畅旺的市场；旺市
0zQ^ 6@ active partner 积极参与的合伙人
KT 3W>/#E active trading 交投活跃
LW={| 3} actual circulation 实际流通
Tz\ PQ)! actual cost 实际成本
L}E~CiL0 n actual expenditure 实际开支；实际支出
1 ZL91'U actual income 实际入息；实际收入；实际收益
q c(R
/ [ actual market 现货市场
SdOa#U) actual price 现货价；实际价格
9O8na
'w actual profit 实际利润
<G9HV MiP actual quotation 实盘；实际价位；实际报价
eP d actual year basis 按实际年度计算
e -!6m #0 actuals 实货
(E{>L). ~ actuarial investigation 精算调查
( Dy6I;S actuarial principle 精算原则
I~^t\iujs actuarial report 精算师报告
:U6"HP+?g- Actuarial Society of Hong Kong 香港精算学会
P3 Wnso actuarial valuation 精算师估值
~XzT~WxW actuary 精算师
JPH! .@ ad referendum agreement 暂定协议；有待覆核的协定
^(j}'p, ad valorem duty 从价税；按值征税
X#ZQpo'h ad valorem duty system 从价税制
KKB rw+)AJ ad valorem fee 从价费
O'm5k l ad valorem tariff 从价关税
i\zVP.c])* additional allowance 额外免税额
*1 H8
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t5| }0ID- additional assessable profit 补加应评税利润
Qe[ejj1o: additional assessment 补加评税
R ]h3a :ic additional commitment 额外承担
e3 # 0 r additional commitment vote 额外承担拨款
4. =jKj9j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:*=fGwIWS additional dependent parent allowance 供养父母额外免税额
~WjK'N4n5 additional provision 额外拨款
=bBV
A0y additional stamp duty 附加印花税
H zMr additional tax 补加税罚款；补加税款
]c9\[Kdq}H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+]3kcm7 B adjudged bankrupt 被裁定破产
9\zasa adjudicated bankrupt 裁定破产人
qj7 }]T_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
.E:3I!dH7 adjudication of bankruptcy 裁定破产；宣告破产
h- f`as"d adjudication of insolvency 裁定无力偿还债务
S 8j!?$` adjusted actual 经调整的实数；调整后的实数
33=lR-N# adjusted current assets 经调整的流动资产；调整后的流动资产
UkTq0-N;2 adjusted figure 经调整的数字；调整后的数额
;!+-fn4C adjusted liabilities 经调整的负债；调整后的负债
2il`'X adjusted loss 经调整的亏损；调整后的亏损
7D KTd^^M adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
O#do\:(b adjusted profit 经调整的利润；调整后的利润
yPd6{% w adjusted surplus 经调整的盈余额；调整后的盈余额
g5C$#<28 adjusted value 经调整的价值；调整后的价值
-O^R~Q_`w adjustment 调整；修订；理算〔保险〕
Y#5v5
adjustment centre 调剂中心
UhKd o adjustment lag 调整过程的时间差距；调整时差
}G)2HTaZ adjustment mechanism 调整机制
#z 1/VZ adjustment of loss 亏损调整
:I{9k~ adjustment process 调整过程；调整程序
i'QR -B&Z adjustment range 调整幅度
iG ,z3/~v administered exchange rate 受管制汇率
.(&w/jR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AxfQ{>)0 administration expenses 行政费用
x[y}{ T administration fee 手续费；行政费
3L CT-rp administration in bankruptcy 破产管理
| .gE9'"bv administration order 遗产管理令
? Rk[P
cX< administrator 管理人；遗产管理人
JvsL]yRT administrator of the estate 遗产管理人
`6P2+wf1j~ admission of debt 债项承认书
l>?f+7 0 admission of proof 接纳债权证明
R/xT.EQ(N advance 放贷款项；垫付款项；预支款项；预付款项
hD[r6c advance account 暂支帐目；预付款帐户
=axuL P)) advance compensation 预付补偿金
m5o$Dus+?' advance from shareholder 股东垫款
?t/G@ advance pending reimbursement 预支以待日后付还
X`(fJ', advanced economy 先进经济体系
BIS ., advancement 预付；预付财产
C+t0Ze n advances warrant 垫款令
2rW 9j a advancing 贷出
)Ii`/I^ adverse balance 逆差
@^<&LG5^ adverse exchange 逆汇
D@O5G d advertisement addressed to shareholders 在报章刊登的致股东通告
BNF*1JO advice for collection 托收通知书
!RPE-S advice of drawing 提款通知书；汇票通知书
V'gJtF advice of payment 付款通知
$e2+O\.> Advisory Committee [Securities and Futures Commission]
+p`BoF9~ 谘询委员会〔证券及期货事务监察委员会〕
xC9{ hXg! Advisory Committee on Diversification 经济多元化谘询委员会
T`MM<+^G affidavit 誓章；遗产申报誓章
S?6 -I,]h affidavit of no receipt 述明无收款的誓章
-LT!LBnEkf affiliate 联号；联营公司；附属公司
4x}U+1B affiliated company 附属公司；联号；联营公司
pY[b [ezb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x[$KZGK+GL affordability 负担能力
h-|IZ}F7 African Development Bank [AfDB] 非洲开发银行
1Jdx#K after-acquired property 事后取得的财产
% 6%mf>Guf after-hours dealing 市后交易
b`$qKO after-tax profit 税后盈利；税后利润；税后溢利
tcnO`0moK agency agreement 代理协议
)HC/J- agency expenses 代理机构的开支
XI |k,Ko< agency fee 代理费
M> |ZBEK Agency Law 《代理法》
w;{Q)_A agent 代理人；承销人
/t`, 7y 3T agent of company 公司代理人
P
4t@BwU$ agent's fee 代理人费；经纪费
JV@G 9PT aggregate 总计；总数；总体数字
LGW:+c aggregate amount 总款额；总额
%gs?~Xl)] aggregate assets and liabilities 总体资产与负债
tc[z/ aggregate at constant price 按固定价格计算的总体数字
c_S~{a44Ud aggregate demand 总需求
|U;O HS aggregate gross position 总持仓量
6WT3-@d aggregate limit 总限额
7M4J{}9 aggregate of salaries tax 合计薪俸税
+v
3: \# aggregate performance 总体表现；总体业绩
n42\ty9 aggregate supply 总体供应
fz`)CWo: aggregate surplus 总盈余
qEXN} Pq< aggregate total 整体总额
#) :.1Z? aggregate value 总值；合计价值
#+p- aggregated basis 合计基准
A.("jb@I aggregated net chargeable income 合计应课税入息实额
i0$*):b aggregation 合并计算；合计；总和
>W 8" Ar aggregation of incomes of husband and wife 夫妇入息合并计算
KUYwc@si\ aggregation of property 财产的总和
.4R.$`z4 agio 差价；贴水
O=V _ 7I5 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》
$l"%o9ICG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y]+5Y.Cw$ 《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》
tm5)x^7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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_ [ 《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》
qe#5;# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_qf39fM;\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!CX WoM agreement for a settlement 授产协议
,>rvl P agreement for assignment 转让协议
3m!tb ) agreement for sale 售卖协议；买卖协议
u%e~a] agreement for sale and purchase 买卖协议
Q17dcgd agreement for the payment of interest 支付利息协议
~?Ky{jah:^ agreement for the repayment of money 还款协议
5 | , b agreement of reinsurance 再保险协议
YmaS,Q- Agricultural Bank of China 中国农业银行
H}5Wgl V. air passenger departure tax 飞机乘客离境税
5Y^"&h[/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hBpa"0F airport tax 机场税
t!3N|`x alcohol duty 酒精税
xmcZN3 ){+ alienation 让与；让渡；转让
aH{) | ? alimony 生活费；赡养费
v.Q#<@B^: All Ordinaries Index [AOI] 所有普通股指数
$ch`.$wx all risks 全险；综合险
]/1\.<uJId All Sales Record for Stock Market 《股票市场成交报告》
').) 0; Allied Capital Resources Limited 新联财务有限公司
bg -/
8, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_ C?Wk:Y@ allocation letter 拨款信件
t kj allocation of fund 分配款项；预留款项
0GrM:Lh y allocation of profit 利润分配；溢利分配
hA 5')te< allocation warrant 拨款令
}Cu[x'J allotment 分配；配股
/9G72AD! allotment notice 股份配售通知；配股通知
SW#/;|m allotment of shares 股份分配
A )sYde( allowable 可获宽免；免税的
(?\+ allowable business loss 可扣除的营业亏损
`R8&(kQ allowable expenses 可扣税的支出
i)|j LrW~e allowance 免税额；津贴；备抵；准备金
":Tm6Nj allowance for debts 债项的免税额
rl%,9JD! allowance for depreciation by wear and tear 耗损折旧免税额
'^_u5Y] allowance for funeral expenses 殡殓费的免税额
O[ird`/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-Y/i
h(I^ allowance for repairs and outgoings 修葺及支出方面的免税额
,<tJ` ,0X allowance to debtor 给债务人的津贴
f<@!{y 2Xe alteration of capital 资本更改
"g"a-{8 alternate trustee 候补受托人
~/`/r%1/J amalgamation 合并
TsaQR2J@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0Xh_.PF ambit of charges 征税范围；收费范围
<@-O 06 amended valuation 经修订的估值
jn V=giBu American Commodities Exchange 美国商品交易所
8 mr eHa American Express Bank Limited 美国运通银行
TR0y4u[ American Stock Exchange 美国证券交易所
c,2& -T} amortization 摊销
)FQ"l{P amount due from banks 存放银行同业的款项
S" Cz.
bv amount due from banks abroad 存放海外银行同业的款项
p5fr}#en amount due from holding companies 控股公司欠款
#_ | B6!D! amount due from local banks 存放本港银行同业的款项
!lgL=Ys( amount due to banks 银行同业的存款
I1E9E$m5\< amount due to banks abroad 海外银行同业的存款
SU ~a()" amount due to holding companies 控股公司存款
0!|d .jZI amount due to local banks 本港银行同业的存款
I$xZV?d. amount due to outport banks 外埠银行同业的存款
tbRW6 amount for note issue 发行纸币的款额
c
3QgX4vq amount of bond 担保契据的款额
nTqU~'d' amount of consideration 代价款额
|NfFe*q0;8 amount of contribution 供款数额
^}=)jLS amount of indebtedness 负债款额
K.)!qkW-%S amount of principal of the loan 贷款本金额
t_3j_` amount of rates chargeable 应征差饷数额
%hnBpz amount of share capital 股本额
-&8( MT* amount of sums assured 承保款额
2!/Kt
O)i^ amount of variation 变动幅度
YO7U}6wBt amount of vote 拨款数额
6L<:>55 amount payable 应付款额
~wb1sn3 amount receivable 应收款额
uDDa >Ka#+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X1|
+9 analysis 分析
IK2da@V ancillary risk 附属风险
q3$8 "Q^ annual account 周年帐目；周年帐目报表；年度决算；年结
J Y0aE annual accounting date 年结日期
dDa V2:4E annual allowance 每年免税额；年积金；年度津贴；年津
A>@#eyB annual balance 年度余额
JtL> mH annual disposable income 每年可动用收入
7=l~fKu annual estimates 周年预算
XNYA\%:5S annual fee 年费
OpUfK4U) annual general meeting 周年大会
ob.<j annual growth rate 年增率；每年增长率
x>#{C,Fi annual long-term supplement 长期个案每年补助金
*4cuWkQ, annual pensionable emolument 可供计算退休金的年薪
Ma^jy. annual report 年报
\H] |5fp* Annual Report on the Consumer Price Index 《消费物价指数年报》
(g##wa) L annual return 周年报表；周年申报表；每年报税表格
fq7#rZCxX Annual Return Rules 《周年报表规则》
<|Td0|x
_q annual review of consumer prices 每年消费物价回顾
%~LY'cfPse annual roll-forward basis 逐年延展方式
`fBQ?[05. annual salary 年薪
]&*POri& annual statement 年度报表；年度决算表
}% < ?] Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?XBdBR_"^ annuitant 年金受益人
!7N:cx'Qy annuity 年金
6>vR5 pn annuity contract 年金合约
c+:Zm rP/ annuity on human life 人寿年金
U4 !bW antecedent debt 先前的债项
O =Z}DGa+ ante-dated cheque 倒填日期支票
2.q Zs8& anticipated expenditure 预期开支
I5Vn#_q +b anticipated net profit 预期纯利
@ st>#]i4 anticipated revenue 预期收入
]*2),H1
c anti-inflation measure 反通货膨胀措施
^h[6{F~ J anti-inflationary stance 反通货膨胀立场
O=0p}{3l apparent deficit 表面赤字
-^@FZ R^Y apparent financial solvency 表面偿债能力
/JD}b[J$ apparent partner 表面合伙人
Fy=GU<&AI application for personal assessment 个人入息课税申请书
&;BhL%)} application of fund 资金应用
)&c2+Y@ application to release as liquidator and to destruct the books of accounts and documents
o0H^J,6gV 申请免除清盘人职务及毁灭帐簿与文件
P3oYk_oW appointed actuary 委任精算师
bxXpw& appointed auditor 委任核数师；委任审计师
V6g*"e/8 appointed trustee 委任的受托人
{*_Ln appointer 委任人
2I.FSR_G? apportioned pro rata 按比例分摊
CmU@8-1 apportionment 分配；分摊
V3,C5KKk&z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(XZ[-M7 apportionment formula 分摊方程式
VfnL-bDGV apportionment of estate duty 遗产税的分摊
SoIK<*J appraisal 估价；评估
TegdB|y7O appreciable growth 可观增长
t[|oSF#i appreciable impact 显着影响
RD`|Z~:q:K appreciable increase 可观增长
i q;\}, appreciation 增值；升值
yFE0a"0y appreciation against other currencies 相对其他货币升值
RoqkT|#$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uLdHE5vr appreciation tax 增值税
ZU\$x <, appropriation 拨款；拨用；拨付
z teu{0 appropriation account 拨款帐目
(Jq m9 Appropriation Bill 拨款法案
Qf:e;1F! appropriation-in-aid system 补助拨款办法
H1N@E}> | approved assets 核准资产
z ~H1f$} approved basket stock 认可一篮子证券
q;K]NP-_p approved budget 核准预算
\' O/3Y7?X approved charitable donation 认可慈善捐款
1hbQ30 approved charitable institution 认可慈善机构
]OpGD5jZ approved currency 核准货币；认可货币
h ,[L6-n approved estimates 核准预算
S^s-md> approved estimates of expenditure 核准开支预算
m[%356u approved overseas insurer 核准海外保险人
MW wqon| approved overseas trust company 核准海外信托公司
Ana[>wSZO@ approved pooled investment fund 核准汇集投资基金
^#5'` #t approved provident fund scheme 认可公积金计划
iwnGWGcuS approved provision 核准拨款
49"C'n0wST approved redeemable share 核准可赎回股份
f1NHW|_j approved regional stock 认可地区性证券
b dr E2m approved retirement scheme 认可退休金计划
<Sot{_"li approved subordinated loan 核准附属贷款
8 GkWo8rPk arbitrage 套戥；套汇；套利
6*,5 5,y arbitrageur 套戥者；套汇者
fw %p_Cm arbitrary amount 临时款项
%DuPM6 6r arrangement 措施；安排；协定
aZf/WiR2 arrears 欠款
L|[i<s; arrears of pay 欠付薪酬
U&"L9o`2 arrears of revenue 逾期未收税款；逾期未收的帐项
0 \i\G|5 articles of association 组织章程；组织细则；组织章程细则
CH7a4qL` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1c,#`\Iikd ascertainment of profit 确定利润
f@sC~A. 9\ "Asia Clear" “亚洲结算系统”
J>X@g; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.XgY &5Qk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kQI'kL8> Asian Development Fund [ADF] 亚洲发展基金
% LnLB Asian dollar bond 亚洲美元债券
fBX@
MedC Asian dollar market 亚洲美元市场
<.`i,|?MHS Asian dollar rate 亚洲美元利率
Lginps[la Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/[c_,G" " Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|X{j^JP 5 asked price 沽盘；喊价；索价；卖方报价
+ 1#;s!e assessable income 应评税入息
"1|g eO| assessable loss 应评税亏损
P)VQA M assessable profit 应评税利润
dpz@T>MS= assessable value 应评税值
QXj #Brp assessed profit 估定利润
uP4yJ/] assessed value 经评估价值
(6c/)M H assessment 评税；评定；估价；评税单
Q'U! assessment number 评税编号；估价编号
H nPy";{ assessment of additional tax 补加税评税
#Q2s3 "X[ assessment of performance 业绩评估；实绩评价
0SD'&
Assessor 评税主任
~xzr8 P asset price bubbles 资产价格泡沫
6[t(FcS asset-backed securities 具资产保证的证券
g)f& mQ) assets accretion 资产增值
)h ,v(Rxa assets and liabilities 资产与负债
NvzPZ9=@- assets betterment statement 资产递增表；资产改进表
=" G2I\ assets lending 实物放款；有抵押贷款
~F@p}u8 TV assets of the company passing on the death 死者去世时转移的公司资产
wv3*o10_w8 assets pledged as security for liabilities 用作负债抵押的资产
j hRr! assets portfolio 资产投资组合
YuuTLX%3 assets price 资产价格
=
1veO0 assets quality 资产质素
aF/DFaiYv assets realization 资产变现
= y^5PjN assets refinancing arrangement 资产再集资安排
C}9GrIi assets securitization 资产证券化
RKrNmD*rk* assets situated outside Hong Kong 在香港以外地方的资产
Sa)sDf1+` assets stripping 削减资产；拆卖资产
[qY yr assets value 资产值
_{): w~zi assignee 承让人
+DQUL|\ assignment 转让；转让书；转让契
= LY`K# assignment of interest 权益转让
:}36;n<[' assignment of letters patent and trade mark 专利证书及商标转让
Qu<6X@+5 assignment of property 物业转让；物业转让书
=84EX <B assignment right 转让权
v? 8i;[ assignor 转让人
nGX3_-U4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
qu# xc0? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VZ IY=Q>g associate member 附属会员
YXTV$A+lW associated body corporate 相联法人团体
Yt =) =n associated company 相联公司；联属公司
]Vj($O: associated corporation 相联法团
h+Lpj^<2a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
| )
cJ 公认会计师公会〔英国〕
%Un wh1VG Association of Futures Exchange Brokers 香港期货经纪协会
bD/ ZKvg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B T}l" association of underwriters 承保人组织
I lO,Ql assumption of control 接管
Y>C0 5?> assurance 担保；保险；转易；转易书
<!G\%C assurance of interest 权益的转易
2oc18#iG ( at 19XX price 按一九ＸＸ年价格计算
5"G-r._ at a discount 按赔价计算；按贴水价格计算；打折扣
mVS^HQ: at a premium 按溢价计算；按升水价格计算
#: [F=2@,A at call 通知付款；按通知
T)<^S(5 7 at constant market price 按固定市价计算
T9J&^I at constant price 按固定价格计算
&=S:I!9;; at cost 按成本计算
$;(@0UDE at current market price 按当时市价计算；按现时市价计算
]iW:YNvXA at current price 按当时价格计算；按现时价格计算
z{
M2tLNb at factor cost 按要素成本计算；按生产要素成本计算
gREk,4DAv at money-of-the-day price 按付款当日价格计算
<7)sS<I at or better 按指定或较佳价位〔买卖指令〕
S W6oaa81 at par 按面值计算；平价
) RT Wt` at sight 见票即付
569p/? at the close 按收市盘
9D`K#3} at the opening 按开市盘
9 iJ$M! attestation 见证；见证条款
u{HO6 s\S at-the-money option 平价期权
:J @3:+sr attorney 受权人；受托代表人
tBJ4lb attornment 新拥有人承认书
N3lz- vP- attributable profit 可归属利润
6~jAh@- attributable share value 可归属股份价值
a- S
tOO5s Auckland Stock Exchange 奥克兰证券交易所
IS!OO< auction 拍卖
}:0ru_F)(4 auctioneer 拍卖商
p-\->_9)y` audit 审计；核数
31 <0Nw;l Audit Commission 审计署
2[(~_VJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LauGT * z! 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〕
lw~
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|.m)UFV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S[7^#O.) audited account 审计帐目；经审计的帐目
dG0z A
D audited annual account 经审计的周年帐目
.`_iWfK audited balance sheet 经审计的资产负债表
Lj GZp"&{ auditor 核数师；核数主任；审计师
<[
2?~s auditor's certificate 核数师证明书；审计师证明书
M?My+ o T auditor's report 核数师报告；审计师报告
\\13n 4fAv Aussie bond 澳元债券
RR:%"4 M austerity budget 紧缩预算
G!B:>P|\l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KIv_
AMr Australia All Ordinaries Index 澳洲所有普通股票指数
t_ !p({ Australian Dollar [AUD] 澳元
i\^4EQ Australian Options Market 澳大利亚期权市场
7 FY2a Australian Securities Commission 澳洲证券事务监察委员会
b W!
&n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
f@hM ^% Australian Stock Exchange 澳大利亚证券交易所
w1-P6cf Austrian Schilling [ATS] 奥地利先令
rOE:
ap|KL authentication 认证；鉴证
Pf,@U'f| authority to purchase 委托购买证；委购书
573,b7Yf authorization 认可；核准；授权；授权书
z7AWWr=H authorization by direction 指示授权
^Y+C!I authorization by instruction 指令授权
y9d"sqyh authorization by warrant 令状授权
Mh~}RA"H authorization of unit trust 单位信托的认可
x> ## qYT authorized agent 指定代理人
"OwVCym? authorized capital 法定资本
7p]Izx8][ authorized clerk 出市员
ti%R E:* authorized dealer 认可交易商
,G}i:7 authorized financial institution 认可财务机构
`?N0?; authorized fund 认可基金
{]}94T~/k authorized fund house 获授权的基金公司；认可基金公司
M+VWAh#uD authorized institution 认可机构
Kw?3joy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B1!xr-kC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X|Y(* $?D7 authorized insurer 获授权保险人；获认可承保人
7p Y :.iVO authorized investment 特准投资项目
.S-) authorized person 获授权人
Kf BT'6t authorized representative 获授权代表
e*lL. authorized share capital 法定股本
<C(o0u& / automated quotation system 自动报价系统
0stc$~ ~v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/A-WI x 自动交易系统〔香港期货交易所有限公司〕
h,m 90Hd+ automatic adjustment mechanism 自动调整机制
T{3nIF automatic adjustment system 自动调整系统
9>9EZ?4m Automatic Clearing House 自动票据交换所
z
dgS@g automatic exchange rates accumulation system 自动化汇率累集系统
1,;X4/* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
; iia?f1 automatic teller machine [ATM] 自动柜员机
\|{/.R autopay 自动转帐
&LAXN k2 available assets 可用资产
Su2{ nNC> available fiscal reserve 现存财政储备
0Z6geBMc available profit 可用利润
+K'Hr: ( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m:?"|.] average 平均；平均数；海损
,oA<xP-* average basic salary 平均基本薪金
@0@ZlH wM average consumer expenditure 平均消费开支；一般消费开支
:+PE1=v average cost 平均成本
h.PBe average cost of land production 增辟土地平均成本
y')OmR2h average daily turnover 平均每日成交额
TMj;NSc3 average daily wage rate 平均每日工资率
^HJ?k:u average expenditure pattern 平均开支模式
rYr*D[m] average growth rate 平均增长率
GcdJf/k average net fixed assets 固定资产平均净值
Y!CUUWM average of relatives 相对价格平均数
qy3@>
1G average price 平均价格
ZKrLp8l\ average propensity to consume 平均消费倾向；一般消费倾向
(*9. GyK average propensity to save 平均储蓄倾向；一般储蓄倾向
^E.L8 average rate 平均率
(6S'wb average revenue 平均收入；平均收益
r!2U #rz average stock 平均库存；平均存货
t+8e ?=" average yearly rent 平均年租
~_D.&-xUF avoidance of double taxation 避免双重课税
D=#RQ- avoidance of tax 避税
