A:
MgrJ ;?L A share Ａ股；甲类股份
@3WI7q4 abatement of tax 减税；减扣免税额
pUm|e5 ABN AMRO Bank N.V. 荷兰银行
]]!&>tOlI above-the-line expenditure 线上项目支出；经常预算支出
!J k|ha ~r above-the-line receipt 线上项目收入；经常预算收入
Wo, "$Z6B ABSA Asia Limited 南非联合亚洲有限公司
y%@C-: absolute change 绝对数值变更
;pVnBi
absolute expenditure 实际开支
-XMWN$Ah absolute guideline figure 绝对准则数字
. u^ 4vVz absolute interest 绝对权益
V}p o absolute order of discharge 绝对破产解除令
yd~}CF absolute profit margin 绝对利润幅度
P{[@t_ absolute value 实值；绝对值
+H6cZ, absolutely vested interest 绝对既得权益
$I4:g.gKpG absorbed cost 已吸收成本；已分摊成本
Og/@w& absorption 吸收；分摊；合并
mj|TWDcj+ absorption rate 吸收率；摊配率；分摊率
<}n"gk1is ACB Finance Limited 亚洲商业财务有限公司
\\v1 \ acceptable form of reciprocity 合理的互惠条件
5 4>gr1B acceptable rate 适当利率；适当汇率
z z 2'h> acceptance agreement 承兑协议
&!0%"4 acceptance for honour 参加承兑
ZK$<"z6{ acceptor 承兑人；接受人；受票人
bP HtP\) acceptor for honour 参加承兑人
Rpou.RrXR7 accident insurance 意外保险
8%#pv} Accident Insurance Association of Hong Kong 香港意外保险公会
&p83X accident insurance scheme 意外保险计划
w[hT , $n accident year basis 意外年度基准
OTV$8{ accommodation 通融；贷款
!6pE0(V^+4 accommodation bill 通融票据；空头票据
L`n Ma accommodation party 汇票代发人
W_Eur,/` account balance 帐户余额；帐户结余
k:* (..!0z account book 帐簿
iVAAGZ>am account collected in advance 预收款项
Uk<2XGj account current book 往来帐簿
fiZq C?( account of after-acquired property 事后取得的财产报告
y*7<tj.`b0 account of defaulter 拖欠帐目
qJ%AbdOI8 account payable 应付帐款
^7,` 6g account payee only [A/C payee only] 只可转帐；存入收款人帐户
{qbx iL- account receivable 应收帐款
SioP`*,} account receivable report 应收帐款报表
Msl8o
c account statement 结单；帐单；会计财务报表
tEjT$`6hp account title 帐户名称；会计科目
E .%_i8s accountant's report 会计师报告
p?e-`xs Accountant's Report Rules 会计师报告规则
7J [s5'~| accounting and auditing procedure 会计与审计程序；会计与核数程序
LY1dEZ-)A Accounting Arrangements 《会计安排》
=, G^GMi' accounting basis 会计基础
L1u(\zw accounting by Official Receiver 破产管理署署长呈交的帐目
&8M^E/#.^; Accounting Circular 《会计通告》
CCp&+LRvR accounting class 会计类别
ql2O%B.6? accounting date 记帐日期；会计结算日期
<
+X,oxg accounting for money 款项核算
wgFAPZr Accounting Officer 会计主任
2 9kR7[k accounting period 会计报告期；会计期
tVqc!][ accounting policy 会计政策；会计方针
m$WN"kV`,9 accounting practice 会计惯例
U?&&yynK accounting principle 会计准则
84j A) accounting record 会计记录
.u\xA7X accounting report 会计报告
_8 ubo\M~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/& wA$h Accounting Society of China 中国会计学会
Pt[ b;} accounting statement 会计报表
L6n<h accounting system 会计制度；会计系统
hB??~>i3 accounting transaction 会计事项；帐务交易
p$_X\,F accounting treatment 会计处理
t;L7H E@Y accounting year 会计年度
EU4j'1!&g< accretion 增值；添加
.g52p+Z# accrual 应计项目；应累算数目
a`_w9r+v accrual basis 应计制；权责发生制
d 8% sGH accrual basis accounting 应计制会计；权责发生制会计
'RzzLk|$ accrue 应累算；应计
o7 1f<&1 accrued benefit 应累算利益
M TO Z:b accrued charges 应计费用
H`EsFKw\% accrued cumulative preference share dividend 应累算的累积优先股股息
hYY-Eq4TC accrued expenses 应累算费用
,Uu#41ZOKL accrued interest payable 应付利息；应计未付利息
6):iu=/i/ accrued interest receivable 应收利息；应计未收利息
gSt'<v accrued right 累算权益
X].Igb)2 accruing profit 应累算的利润
%IH ra6 accumulated fiscal reserve 累积财政储备
3U&r K)F accumulated profit 累积利润；滚存溢利
.j^=]3 accumulated reserve 累积储备
m 7/b.B} accumulation of surplus income 累积收益盈余
^;mnP=`l[ acquired assets 既得资产
1qd(3A41 acquisition 收购；购置；取得
xY$@^(Q\ acquisition cost 购置成本
5~ \GAjf acquisition expenses 购置费用
%W,V~kb acquisition of 100% interest 收购全部股权
A`ScAzx5{ acquisition of control 取得控制权
uG{/yJeU acquisition of fixed assets 购置固定资产
WN3] xw3 acquisition of shell “买壳”
DxJY {e9 acquisition price 收购价
,@r 0-gL act of God 天灾
'q, L* acting partner 执事合伙人
NW`L6wgl active market 买卖活跃的市场；交投畅旺的市场；旺市
SeIL active partner 积极参与的合伙人
7xoq:oP-}N active trading 交投活跃
K} TS wY actual circulation 实际流通
9f_Q s4 actual cost 实际成本
qJY EsI2M actual expenditure 实际开支；实际支出
3&"+)*/ m actual income 实际入息；实际收入；实际收益
r(DW,xoK0 actual market 现货市场
3iBUIv actual price 现货价；实际价格
;noZmPa actual profit 实际利润
Lu9`(+ actual quotation 实盘；实际价位；实际报价
J[jzkzSu` actual year basis 按实际年度计算
#Pe|}!)u actuals 实货
$.T\dm- actuarial investigation 精算调查
}CB9H$FkCY actuarial principle 精算原则
[s&0O<Wv actuarial report 精算师报告
k btQ Actuarial Society of Hong Kong 香港精算学会
)F65sV{ actuarial valuation 精算师估值
B' !I{LC actuary 精算师
gib'f@i ; ad referendum agreement 暂定协议；有待覆核的协定
\3 M%vJ ad valorem duty 从价税；按值征税
/{ FSG! ad valorem duty system 从价税制
;QqC c !b ad valorem fee 从价费
akV-|v_ ad valorem tariff 从价关税
JHCXUT-r{ additional allowance 额外免税额
MVOWJaT(Aq additional amount for unexpired risk 未过期风险的额外款额
*rv7#!]. additional assessable profit 补加应评税利润
7 jiy9 [ additional assessment 补加评税
* (CV OY~ additional commitment 额外承担
$[{YE[a additional commitment vote 额外承担拨款
7Kn}KO!Y8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f/UIpswrZ' additional dependent parent allowance 供养父母额外免税额
6![}Jvu> additional provision 额外拨款
j+NsNIJq additional stamp duty 附加印花税
[VY265)g additional tax 补加税罚款；补加税款
W~d^ *LZt Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3fdqFJ O adjudged bankrupt 被裁定破产
w 'zSV1 adjudicated bankrupt 裁定破产人
EKf! j3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
$3yn-'o'A adjudication of bankruptcy 裁定破产；宣告破产
GyLp&aa adjudication of insolvency 裁定无力偿还债务
0q _?<v_ 1 adjusted actual 经调整的实数；调整后的实数
G}#p4 \/ adjusted current assets 经调整的流动资产；调整后的流动资产
:[!b";pR adjusted figure 经调整的数字；调整后的数额
pv@w 8* adjusted liabilities 经调整的负债；调整后的负债
k4`(7Z adjusted loss 经调整的亏损；调整后的亏损
@ *n oma adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
a&%v ^r[ adjusted profit 经调整的利润；调整后的利润
/f]' _t0\. adjusted surplus 经调整的盈余额；调整后的盈余额
KkyZd9 adjusted value 经调整的价值；调整后的价值
'QQa :3<x adjustment 调整；修订；理算〔保险〕
W WN2 adjustment centre 调剂中心
uQO\vRh0 adjustment lag 调整过程的时间差距；调整时差
}Wz[ox 9b adjustment mechanism 调整机制
"`Y.5. adjustment of loss 亏损调整
Y?x c#' adjustment process 调整过程；调整程序
UIK4]cYC' adjustment range 调整幅度
AGK{t+` administered exchange rate 受管制汇率
Z:.*fs5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\fJ _, administration expenses 行政费用
]!v\whZ> administration fee 手续费；行政费
E3Q yiW administration in bankruptcy 破产管理
d~z%kl
5: administration order 遗产管理令
Hd?#^X administrator 管理人；遗产管理人
-$ha@ bCWO administrator of the estate 遗产管理人
)| 0(#R admission of debt 债项承认书
,| ~Pa admission of proof 接纳债权证明
:YM1p&|fS advance 放贷款项；垫付款项；预支款项；预付款项
"P8 ( R advance account 暂支帐目；预付款帐户
m
e2$ R>@ advance compensation 预付补偿金
CMC9%uq advance from shareholder 股东垫款
Dgm"1+ advance pending reimbursement 预支以待日后付还
(gjCm0#_% advanced economy 先进经济体系
h1Logm+m advancement 预付；预付财产
H/$ o Ghvl advances warrant 垫款令
'.IR|~ Y advancing 贷出
ASUL g{ adverse balance 逆差
V~]&1 adverse exchange 逆汇
^Ec wY- Qr advertisement addressed to shareholders 在报章刊登的致股东通告
; ~# uH7k advice for collection 托收通知书
k`NXYf: advice of drawing 提款通知书；汇票通知书
:[?65q{ advice of payment 付款通知
|C}= 1 Advisory Committee [Securities and Futures Commission]
jq( QL%)_O 谘询委员会〔证券及期货事务监察委员会〕
wPl9% Advisory Committee on Diversification 经济多元化谘询委员会
Tno 0Q
+ affidavit 誓章；遗产申报誓章
B~47mw&b affidavit of no receipt 述明无收款的誓章
A+ LX37B affiliate 联号；联营公司；附属公司
h]DzX8r} affiliated company 附属公司；联号；联营公司
-~ H?R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/5m ~t.Z9M affordability 负担能力
]BaK8mPl African Development Bank [AfDB] 非洲开发银行
|SuN3B4e after-acquired property 事后取得的财产
l0 9SWug after-hours dealing 市后交易
1-}M5]Y after-tax profit 税后盈利；税后利润；税后溢利
T~)R,OA7m agency agreement 代理协议
`@ ^s}rt + agency expenses 代理机构的开支
k FCdGl agency fee 代理费
yQE9S+%M Agency Law 《代理法》
Y Sux#*#H agent 代理人；承销人
e,Sxu[2 agent of company 公司代理人
l^R1XBP agent's fee 代理人费；经纪费
Mu/hTTiNx aggregate 总计；总数；总体数字
~RRS{\, aggregate amount 总款额；总额
cS RmC aggregate assets and liabilities 总体资产与负债
StU9r0` aggregate at constant price 按固定价格计算的总体数字
`2,F!kCt aggregate demand 总需求
C ^7M>i aggregate gross position 总持仓量
csj 4?]gI aggregate limit 总限额
)}1S
`*J/O aggregate of salaries tax 合计薪俸税
]
D+'Ao^' aggregate performance 总体表现；总体业绩
`ZGKM>q` aggregate supply 总体供应
!xE@r,'oN aggregate surplus 总盈余
`c? 8i aggregate total 整体总额
<uvA([r=Vq aggregate value 总值；合计价值
mOntc6&] aggregated basis 合计基准
5 #Et.P' aggregated net chargeable income 合计应课税入息实额
{~EPP
. aggregation 合并计算；合计；总和
8SoTABHV aggregation of incomes of husband and wife 夫妇入息合并计算
+u;RFY^ aggregation of property 财产的总和
PH>`//D%n? agio 差价；贴水
&VT O9d 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》
Uf#9y182*c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9YY*) 5eyD 《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》
zj 2 l&)N Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.4XX
)f5 《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》
!#dp [,nk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
? u~?:a@K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@P/6NMjZ^ agreement for a settlement 授产协议
lS/l
iI'Y agreement for assignment 转让协议
h
I7ur agreement for sale 售卖协议；买卖协议
?xw0kXK4 agreement for sale and purchase 买卖协议
v)<|@TD ) agreement for the payment of interest 支付利息协议
_:HQ4s@ agreement for the repayment of money 还款协议
6xoCB/] agreement of reinsurance 再保险协议
'Xu3]'m* Agricultural Bank of China 中国农业银行
j.+ }Z | air passenger departure tax 飞机乘客离境税
S^A+Km3VB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0ni/!}YP_ airport tax 机场税
G<Y }QhFU alcohol duty 酒精税
-YY@[ 5x?u alienation 让与；让渡；转让
j> dL:V&` alimony 生活费；赡养费
0X}0, All Ordinaries Index [AOI] 所有普通股指数
sF~!qag4q' all risks 全险；综合险
?Lbn R~/J All Sales Record for Stock Market 《股票市场成交报告》
#7=- zda5 Allied Capital Resources Limited 新联财务有限公司
[}`-K pV!; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dr5AJ`y9A allocation letter 拨款信件
U3BhoD#f\ allocation of fund 分配款项；预留款项
2 #R8}\ allocation of profit 利润分配；溢利分配
m.Ki4NUm allocation warrant 拨款令
lQ#='Jqfp allotment 分配；配股
!7Nz_d~n allotment notice 股份配售通知；配股通知
23/;W| allotment of shares 股份分配
naV bcY allowable 可获宽免；免税的
HM &"2c allowable business loss 可扣除的营业亏损
3|=L1Pw# allowable expenses 可扣税的支出
@0-vf>e3- allowance 免税额；津贴；备抵；准备金
F"0=r allowance for debts 债项的免税额
0}N"L ml allowance for depreciation by wear and tear 耗损折旧免税额
=)nJ'}x allowance for funeral expenses 殡殓费的免税额
.qs5xGg#9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_FkIg>s allowance for repairs and outgoings 修葺及支出方面的免税额
f"t+r
/d allowance to debtor 给债务人的津贴
i0 rh {Ko alteration of capital 资本更改
sPvjJ r"s alternate trustee 候补受托人
96i # amalgamation 合并
\WxBtpbQ B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|>KOlwh5n ambit of charges 征税范围；收费范围
I-m Bj8^; amended valuation 经修订的估值
_2w8S\ American Commodities Exchange 美国商品交易所
'3fN2[( American Express Bank Limited 美国运通银行
~ nb1c:F American Stock Exchange 美国证券交易所
;lf $)3%[ amortization 摊销
lPw`KW amount due from banks 存放银行同业的款项
Z6 E_Y? amount due from banks abroad 存放海外银行同业的款项
kY{;(b3Q amount due from holding companies 控股公司欠款
KO[, C[;|j amount due from local banks 存放本港银行同业的款项
\ `R8s_ S amount due to banks 银行同业的存款
Fb6d1I^wR amount due to banks abroad 海外银行同业的存款
rDv`E^\ amount due to holding companies 控股公司存款
=b#:j:r amount due to local banks 本港银行同业的存款
8/R9YiY5* amount due to outport banks 外埠银行同业的存款
{'yr)(:2M amount for note issue 发行纸币的款额
H7}f[4S% amount of bond 担保契据的款额
8~AL+*hn amount of consideration 代价款额
!
=*k+gpF amount of contribution 供款数额
t]E@AJO K amount of indebtedness 负债款额
009Q#[A amount of principal of the loan 贷款本金额
3EH7H W amount of rates chargeable 应征差饷数额
2y V^'o) amount of share capital 股本额
a"^rOiXR{ amount of sums assured 承保款额
CIj7' V amount of variation 变动幅度
]A:8x`z#F amount of vote 拨款数额
=3EjD;2 amount payable 应付款额
3 95`Wkv amount receivable 应收款额
Q096M 0m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y7x*:xR [ analysis 分析
)j. .)o ancillary risk 附属风险
\|CuTb;0 annual account 周年帐目；周年帐目报表；年度决算；年结
c^stfFE & annual accounting date 年结日期
ydMSL25<+ annual allowance 每年免税额；年积金；年度津贴；年津
K9 ek annual balance 年度余额
@a,} k<@E annual disposable income 每年可动用收入
1NkJs& annual estimates 周年预算
[DvQk?,t annual fee 年费
o8~<t]Ejw annual general meeting 周年大会
wH+|
& C annual growth rate 年增率；每年增长率
1vdG \$ annual long-term supplement 长期个案每年补助金
LIn2&r:U annual pensionable emolument 可供计算退休金的年薪
6eb~Z6n&? annual report 年报
&Qq | Annual Report on the Consumer Price Index 《消费物价指数年报》
U#|6n , annual return 周年报表；周年申报表；每年报税表格
B7PdavO# Annual Return Rules 《周年报表规则》
(XEJd4r annual review of consumer prices 每年消费物价回顾
]I\9S{? annual roll-forward basis 逐年延展方式
I8Y
#l'z annual salary 年薪
a3L-q>h annual statement 年度报表；年度决算表
a}X. ewg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
t \-|J SZ annuitant 年金受益人
D9!$H!T _ annuity 年金
w <Bw2c annuity contract 年金合约
OR}+) n{ annuity on human life 人寿年金
bu{dT8g'U antecedent debt 先前的债项
)FN$Jlo
ante-dated cheque 倒填日期支票
E6zPN?\ < anticipated expenditure 预期开支
F>eo.|' anticipated net profit 预期纯利
klnk{R.>| anticipated revenue 预期收入
S|F:[ (WaM anti-inflation measure 反通货膨胀措施
6zI}?KZf anti-inflationary stance 反通货膨胀立场
lN x7$z ` apparent deficit 表面赤字
vsJDVJ += apparent financial solvency 表面偿债能力
A=wG};%_ apparent partner 表面合伙人
)r?- _qj= application for personal assessment 个人入息课税申请书
sgRWjrc/ application of fund 资金应用
D 4sp+ application to release as liquidator and to destruct the books of accounts and documents
<6+T&Ov6 申请免除清盘人职务及毁灭帐簿与文件
QOY{j appointed actuary 委任精算师
~_
u3_d. appointed auditor 委任核数师；委任审计师
\2CEEs' appointed trustee 委任的受托人
Yr[& *>S appointer 委任人
R?M>uaxn apportioned pro rata 按比例分摊
L_o/fTz4 apportionment 分配；分摊
@M"(
r"ab Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'$ [%x apportionment formula 分摊方程式
D 9UM8Hxi apportionment of estate duty 遗产税的分摊
k 7:Z\RGy appraisal 估价；评估
U+zntB appreciable growth 可观增长
R2JPL vs appreciable impact 显着影响
J$lfI^^ appreciable increase 可观增长
"28zLo3 appreciation 增值；升值
w~yC^` appreciation against other currencies 相对其他货币升值
3,n" d- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k n/xt appreciation tax 增值税
<GF^VT|Ce appropriation 拨款；拨用；拨付
!t} yoN
n| appropriation account 拨款帐目
Z\cD98B# Appropriation Bill 拨款法案
RFX{]bQp9 appropriation-in-aid system 补助拨款办法
!(gSXe)* approved assets 核准资产
O{ 0it6 approved basket stock 认可一篮子证券
$hMD6<e approved budget 核准预算
Cj$:TWYIh[ approved charitable donation 认可慈善捐款
Qe-PW9C approved charitable institution 认可慈善机构
<W+9 h0c approved currency 核准货币；认可货币
AH_qZTv0{Q approved estimates 核准预算
"BZ@m:I6hy approved estimates of expenditure 核准开支预算
3O;"{E=
< approved overseas insurer 核准海外保险人
}Rw6+ ; approved overseas trust company 核准海外信托公司
).AMfBQ=; approved pooled investment fund 核准汇集投资基金
wD4[UU? approved provident fund scheme 认可公积金计划
2$v8{Y& approved provision 核准拨款
EWr7 eH approved redeemable share 核准可赎回股份
_3. rPS,s approved regional stock 认可地区性证券
nLCaik_,m approved retirement scheme 认可退休金计划
( 4# iLs approved subordinated loan 核准附属贷款
R:j
mn arbitrage 套戥；套汇；套利
x2'pl
(^ arbitrageur 套戥者；套汇者
4-I7"pW5 arbitrary amount 临时款项
pC #LQ arrangement 措施；安排；协定
7O :g; UI# arrears 欠款
N, l"9>CF arrears of pay 欠付薪酬
M8/: PmR< arrears of revenue 逾期未收税款；逾期未收的帐项
XUnw*3tPJ articles of association 组织章程；组织细则；组织章程细则
g@T}h [ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vPc*x5w- ascertainment of profit 确定利润
$HtGB] "Asia Clear" “亚洲结算系统”
9Q!Z9n"8~) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tzv4uD ] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@DF7j|]tV Asian Development Fund [ADF] 亚洲发展基金
vn!3Z! dm( Asian dollar bond 亚洲美元债券
jw`05rw: Asian dollar market 亚洲美元市场
sG)aw`_j Asian dollar rate 亚洲美元利率
jOzi89 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tY:
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zWH)\>X59 asked price 沽盘；喊价；索价；卖方报价
x,zYNNx5g assessable income 应评税入息
@b,6W
wc assessable loss 应评税亏损
WdlGnFAWh assessable profit 应评税利润
PG}Roj
I assessable value 应评税值
@$'pMg assessed profit 估定利润
TiF+rA{t assessed value 经评估价值
k>7bPR5Mw assessment 评税；评定；估价；评税单
n1PBpM9! assessment number 评税编号；估价编号
(m6 V)y assessment of additional tax 补加税评税
[cco/=c assessment of performance 业绩评估；实绩评价
DR,7rT{$ Assessor 评税主任
'#h ORQ B asset price bubbles 资产价格泡沫
5-y*]:g( asset-backed securities 具资产保证的证券
r/HTkXs I assets accretion 资产增值
O6vxp?:^ assets and liabilities 资产与负债
/ |<S D.: assets betterment statement 资产递增表；资产改进表
=,h'}(z_ assets lending 实物放款；有抵押贷款
[`s0 L # assets of the company passing on the death 死者去世时转移的公司资产
L`X5\D'X assets pledged as security for liabilities 用作负债抵押的资产
a(=lQ(v/? assets portfolio 资产投资组合
@0]WMI9B"B assets price 资产价格
_> rM[\|X assets quality 资产质素
? $T ^L"~ assets realization 资产变现
w 52p y7 assets refinancing arrangement 资产再集资安排
fGqX
dlP assets securitization 资产证券化
AI|+*amTd assets situated outside Hong Kong 在香港以外地方的资产
^i_+ugJX assets stripping 削减资产；拆卖资产
W`NF4 0) assets value 资产值
<o V[[wl assignee 承让人
i q oXku assignment 转让；转让书；转让契
bX,#z, assignment of interest 权益转让
g(;OUkj$Zp assignment of letters patent and trade mark 专利证书及商标转让
+:4>4= assignment of property 物业转让；物业转让书
k54\ H. assignment right 转让权
`-Ozjb M assignor 转让人
Ff(};$/& W associate 有联系的人；有关连人士；相联者；合伙人；联系人
N kO+ )= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m#Z&05^ associate member 附属会员
; +(VO associated body corporate 相联法人团体
{Dk!<w I) associated company 相联公司；联属公司
d;]m wLB0 associated corporation 相联法团
E #B$.K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J-<_e?? 公认会计师公会〔英国〕
/I!62?)-* Association of Futures Exchange Brokers 香港期货经纪协会
6 /5,n0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;Q^>F6+_m association of underwriters 承保人组织
BxjSo ^n assumption of control 接管
RL/y7M1j assurance 担保；保险；转易；转易书
u!5q)>Wt( assurance of interest 权益的转易
`[g$EXX at 19XX price 按一九ＸＸ年价格计算
ES AX}uF at a discount 按赔价计算；按贴水价格计算；打折扣
2x f lRks at a premium 按溢价计算；按升水价格计算
..X _nF at call 通知付款；按通知
-Dx3*Zh P at constant market price 按固定市价计算
Yj/ o17 at constant price 按固定价格计算
6]~/`6Dub at cost 按成本计算
DXI4DM"15I at current market price 按当时市价计算；按现时市价计算
8FMxn{k2 at current price 按当时价格计算；按现时价格计算
EJ#I7_ at factor cost 按要素成本计算；按生产要素成本计算
q,O_y<uw at money-of-the-day price 按付款当日价格计算
4\u `M R at or better 按指定或较佳价位〔买卖指令〕
yn_f%^!G at par 按面值计算；平价
, ?er AI at sight 见票即付
-grmm E]/ at the close 按收市盘
# dL,d6a at the opening 按开市盘
0NGth(2 attestation 见证；见证条款
z k/`Uz at-the-money option 平价期权
6PYt>r&TO attorney 受权人；受托代表人
cWZITT{A attornment 新拥有人承认书
tWTHy L attributable profit 可归属利润
#~) A#~4O attributable share value 可归属股份价值
_.Hj:nFHz Auckland Stock Exchange 奥克兰证券交易所
`;+x\0@< auction 拍卖
kSzap+ nB? auctioneer 拍卖商
C@eL9R;N1 audit 审计；核数
j?m(l,YD|* Audit Commission 审计署
yRyX lZC Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xb 3 G,F 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〕
wbAwmOiZ audit review 帐目审查
Gd_0FF . Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@jm +TW audited account 审计帐目；经审计的帐目
@n ?"*B audited annual account 经审计的周年帐目
&qG/\ audited balance sheet 经审计的资产负债表
KR?aL:RYb auditor 核数师；核数主任；审计师
q,L>PN +W auditor's certificate 核数师证明书；审计师证明书
* 3fl}l auditor's report 核数师报告；审计师报告
B qX"La, Aussie bond 澳元债券
I3Z?xsa@Z austerity budget 紧缩预算
$<nR W*d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%W\NYS m Australia All Ordinaries Index 澳洲所有普通股票指数
hmo4H3g!N Australian Dollar [AUD] 澳元
L%/>Le}VX Australian Options Market 澳大利亚期权市场
cB){b'WJ Australian Securities Commission 澳洲证券事务监察委员会
tjwf;g}$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
py:L- 5 Australian Stock Exchange 澳大利亚证券交易所
h~\k;ca Austrian Schilling [ATS] 奥地利先令
Si]?4:E7 = authentication 认证；鉴证
9 d a=q authority to purchase 委托购买证；委购书
(WC
=om authorization 认可；核准；授权；授权书
[mu8V+8@d4 authorization by direction 指示授权
#$xtU CqX authorization by instruction 指令授权
slPr^ ) authorization by warrant 令状授权
~6n|GxR.[ authorization of unit trust 单位信托的认可
PiM(QR authorized agent 指定代理人
i@nRZ$ K authorized capital 法定资本
iKE&yO3 authorized clerk 出市员
-Ys e^(^"s authorized dealer 认可交易商
t2)uJN`a$X authorized financial institution 认可财务机构
f?tU5EX authorized fund 认可基金
Rf8Obk< authorized fund house 获授权的基金公司；认可基金公司
7FcZ xu\ authorized institution 认可机构
]pBEoktp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
DSqA}r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NMK$$0U authorized insurer 获授权保险人；获认可承保人
ygnZ9ikh<- authorized investment 特准投资项目
hRX9Du`$ authorized person 获授权人
0.x+ H9z authorized representative 获授权代表
e8("G[P > authorized share capital 法定股本
Z,2?TT|p automated quotation system 自动报价系统
@[9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'RKpMdoz 自动交易系统〔香港期货交易所有限公司〕
, ]wQ]fpt automatic adjustment mechanism 自动调整机制
lwX9:[Z automatic adjustment system 自动调整系统
!9PA fi? Automatic Clearing House 自动票据交换所
/ ^d9At614 automatic exchange rates accumulation system 自动化汇率累集系统
^6kl4:{idE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<M1*gz automatic teller machine [ATM] 自动柜员机
_lk V T'] autopay 自动转帐
0SYJ*7lPX
available assets 可用资产
2~f*o^%l available fiscal reserve 现存财政储备
E/oLE^yL available profit 可用利润
-c?x5/@3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N.q~\sF^ average 平均；平均数；海损
#)7`}7N average basic salary 平均基本薪金
z3i `O
La average consumer expenditure 平均消费开支；一般消费开支
Yv]vl6< average cost 平均成本
VVch% average cost of land production 增辟土地平均成本
BedL `[ , average daily turnover 平均每日成交额
51|s2+GG average daily wage rate 平均每日工资率
"rL m)$I average expenditure pattern 平均开支模式
siCi+Y average growth rate 平均增长率
*uRDB9#9, average net fixed assets 固定资产平均净值
E*5aLT5!, average of relatives 相对价格平均数
*
cW%Q@lit average price 平均价格
^-PYP:* average propensity to consume 平均消费倾向；一般消费倾向
"r@#3T $ average propensity to save 平均储蓄倾向；一般储蓄倾向
5}hQIO&^% average rate 平均率
A+M4= average revenue 平均收入；平均收益
/} PdO average stock 平均库存；平均存货
6jc5B# average yearly rent 平均年租
b}Gm{;s! avoidance of double taxation 避免双重课税
L]z8'n, avoidance of tax 避税
