A:
Z?) =4| A share Ａ股；甲类股份
7
|Q;E|=-Y abatement of tax 减税；减扣免税额
0l2@3}e ABN AMRO Bank N.V. 荷兰银行
kGW4kuh)/q above-the-line expenditure 线上项目支出；经常预算支出
T*qSk! above-the-line receipt 线上项目收入；经常预算收入
BL H~`N3U ABSA Asia Limited 南非联合亚洲有限公司
wD5fm5r= absolute change 绝对数值变更
h5}:>yc absolute expenditure 实际开支
=v7%IRP5 absolute guideline figure 绝对准则数字
L]{1@~E:q absolute interest 绝对权益
M`tNYs]V absolute order of discharge 绝对破产解除令
NH;.!x q: absolute profit margin 绝对利润幅度
:7)lg iM2 absolute value 实值；绝对值
V2IurDE absolutely vested interest 绝对既得权益
O^sOv!!RH/ absorbed cost 已吸收成本；已分摊成本
xMHu:,ND absorption 吸收；分摊；合并
|6!L\/}M% absorption rate 吸收率；摊配率；分摊率
/Gvd5 ACB Finance Limited 亚洲商业财务有限公司
;}4^WzmK^( acceptable form of reciprocity 合理的互惠条件
UBM :.*wN acceptable rate 适当利率；适当汇率
%>E M ^Z acceptance agreement 承兑协议
[) t1" acceptance for honour 参加承兑
y28 e=i acceptor 承兑人；接受人；受票人
Rp_)LA acceptor for honour 参加承兑人
!+T29QYK8 accident insurance 意外保险
~'#,*kA:6 Accident Insurance Association of Hong Kong 香港意外保险公会
N_R(i3c6U! accident insurance scheme 意外保险计划
-p[!C I accident year basis 意外年度基准
aW(H n[}^ accommodation 通融；贷款
G }U' ?p accommodation bill 通融票据；空头票据
Rv) >x w accommodation party 汇票代发人
+|zcjI'=O account balance 帐户余额；帐户结余
pN#RTb8o account book 帐簿
c&I"&oZ@& account collected in advance 预收款项
S94S[j0D account current book 往来帐簿
ws< (LH account of after-acquired property 事后取得的财产报告
Mh8s @g account of defaulter 拖欠帐目
k.!m- 5E account payable 应付帐款
Z^O_7I<5E account payee only [A/C payee only] 只可转帐；存入收款人帐户
wOF";0EN account receivable 应收帐款
rLp (}^ account receivable report 应收帐款报表
F-PQ`@ZNW account statement 结单；帐单；会计财务报表
-;j
' =? account title 帐户名称；会计科目
69$gPY'3 accountant's report 会计师报告
=p>IP"HJ Accountant's Report Rules 会计师报告规则
`} S; _g! accounting and auditing procedure 会计与审计程序；会计与核数程序
H,0Io Accounting Arrangements 《会计安排》
Xsd+5="{N accounting basis 会计基础
u:M)JG accounting by Official Receiver 破产管理署署长呈交的帐目
bL0>ul" Accounting Circular 《会计通告》
^n9)rsb accounting class 会计类别
90UZ\{"> accounting date 记帐日期；会计结算日期
.A
apO}{ accounting for money 款项核算
[(m+Ejzi% Accounting Officer 会计主任
] [ 1
iKT accounting period 会计报告期；会计期
# b94S?dq accounting policy 会计政策；会计方针
n
'E:uXv" accounting practice 会计惯例
+MyXIWmD accounting principle 会计准则
>$G'=N:=X& accounting record 会计记录
B3'-: accounting report 会计报告
xL$7bw5fY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c|<E~_ .w@ Accounting Society of China 中国会计学会
5aJd:36I accounting statement 会计报表
SYwB
#| accounting system 会计制度；会计系统
GL'l "L accounting transaction 会计事项；帐务交易
`%Dz 8 Z accounting treatment 会计处理
8C8,Q\WV(~ accounting year 会计年度
q}cm"lO$ accretion 增值；添加
)<[)7` accrual 应计项目；应累算数目
[^0 S#,L accrual basis 应计制；权责发生制
U5yBU9\G accrual basis accounting 应计制会计；权责发生制会计
EGxCNB accrue 应累算；应计
b E6bx6=u accrued benefit 应累算利益
'J_`CS accrued charges 应计费用
odh cU5 accrued cumulative preference share dividend 应累算的累积优先股股息
wf2v9.;X:< accrued expenses 应累算费用
&NH[b1NMr accrued interest payable 应付利息；应计未付利息
u#nM_ UJe accrued interest receivable 应收利息；应计未收利息
uU JH^pW accrued right 累算权益
/Suh&qw>
accruing profit 应累算的利润
nR8r$2B+t accumulated fiscal reserve 累积财政储备
,vB~9^~ accumulated profit 累积利润；滚存溢利
"ifv1KZ# accumulated reserve 累积储备
L~{3W accumulation of surplus income 累积收益盈余
W] I+Rlv)U acquired assets 既得资产
Wgb L9'}B acquisition 收购；购置；取得
@G ^m+- acquisition cost 购置成本
Hv-f :P O acquisition expenses 购置费用
GD0Q`gWNe acquisition of 100% interest 收购全部股权
OE=.@Ry" acquisition of control 取得控制权
hw2Sb,bY acquisition of fixed assets 购置固定资产
Zmz $
hr acquisition of shell “买壳”
7UsU03 acquisition price 收购价
#j4RX:T*[ act of God 天灾
&vN^ *:Q acting partner 执事合伙人
#:s *Hy= active market 买卖活跃的市场；交投畅旺的市场；旺市
dU&hM<.| active partner 积极参与的合伙人
98XlcI# active trading 交投活跃
IsiBn(1Z actual circulation 实际流通
kK/( [! actual cost 实际成本
dO4J f9) actual expenditure 实际开支；实际支出
p(. z#o# actual income 实际入息；实际收入；实际收益
I R~szUY6 actual market 现货市场
QC6 :ZxP actual price 现货价；实际价格
-lS(W^r4 actual profit 实际利润
w5;d/r<q actual quotation 实盘；实际价位；实际报价
p|Qn?^C: actual year basis 按实际年度计算
?H!QV;ku actuals 实货
e[Jh7r>' actuarial investigation 精算调查
..Bf-)w actuarial principle 精算原则
X xr"Gc[ actuarial report 精算师报告
Ud)2Mq1#M Actuarial Society of Hong Kong 香港精算学会
o u=33}uO actuarial valuation 精算师估值
5Kl;(0B9 actuary 精算师
sB wzb ad referendum agreement 暂定协议；有待覆核的协定
.4[M7) ad valorem duty 从价税；按值征税
D[dI_|59a ad valorem duty system 从价税制
B7( bNr ad valorem fee 从价费
=@ ! s[ ad valorem tariff 从价关税
H1r8n$h additional allowance 额外免税额
+}iuTqu5 additional amount for unexpired risk 未过期风险的额外款额
b<j*;n. additional assessable profit 补加应评税利润
5M\bH '1 additional assessment 补加评税
v]y=+* A additional commitment 额外承担
y wmC >`0p additional commitment vote 额外承担拨款
<&l@ ):a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
),XDY_9K additional dependent parent allowance 供养父母额外免税额
rmeGk&*R8 additional provision 额外拨款
v 9" 03 =h additional stamp duty 附加印花税
+LF`ZXe8l additional tax 补加税罚款；补加税款
@ T%8EiV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B-h@\y adjudged bankrupt 被裁定破产
B^Hh rz! adjudicated bankrupt 裁定破产人
ny1Dg$u i2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
]h'*L` adjudication of bankruptcy 裁定破产；宣告破产
@3`Pq2< adjudication of insolvency 裁定无力偿还债务
%xdyG Al: adjusted actual 经调整的实数；调整后的实数
WHcw5_3# adjusted current assets 经调整的流动资产；调整后的流动资产
v;(k7
adjusted figure 经调整的数字；调整后的数额
Bhk @0\a adjusted liabilities 经调整的负债；调整后的负债
<OTx79m adjusted loss 经调整的亏损；调整后的亏损
O? 0`QMY 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
q
+!i6!6r adjusted profit 经调整的利润；调整后的利润
+ S@[1 N adjusted surplus 经调整的盈余额；调整后的盈余额
!M}Z K( adjusted value 经调整的价值；调整后的价值
YL/B7^fd8 adjustment 调整；修订；理算〔保险〕
Hb\['VhzM adjustment centre 调剂中心
b1EY6'R2 adjustment lag 调整过程的时间差距；调整时差
A`*Sx"~jdx adjustment mechanism 调整机制
:@~mN7O* adjustment of loss 亏损调整
byPqPSY adjustment process 调整过程；调整程序
\?vn0;R4 adjustment range 调整幅度
!d &SVS^mo administered exchange rate 受管制汇率
y>0Gmr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Jk57| )/ administration expenses 行政费用
T@d4NF# administration fee 手续费；行政费
O@a7 MzJ administration in bankruptcy 破产管理
O+t'E 9Fa administration order 遗产管理令
{Rq5=/b administrator 管理人；遗产管理人
G%>M@nYUE administrator of the estate 遗产管理人
|xrnLdng0R admission of debt 债项承认书
\lF-]vz* admission of proof 接纳债权证明
Bw>)gSB5$k advance 放贷款项；垫付款项；预支款项；预付款项
?8YbTn1 f) advance account 暂支帐目；预付款帐户
ijmGk:L( advance compensation 预付补偿金
_|7bpt 9 advance from shareholder 股东垫款
mXI'=Vo!S advance pending reimbursement 预支以待日后付还
6L 3i
advanced economy 先进经济体系
NXOcsdcZu advancement 预付；预付财产
;)z+dd# 3 advances warrant 垫款令
*2
~"%"C advancing 贷出
p21li}Iu adverse balance 逆差
~ 7:Q+ 0,, adverse exchange 逆汇
] {18-= advertisement addressed to shareholders 在报章刊登的致股东通告
8|tnhA]~ advice for collection 托收通知书
uP.d Cs9- advice of drawing 提款通知书；汇票通知书
b ycn h advice of payment 付款通知
Zou;o9Ww Advisory Committee [Securities and Futures Commission]
a~Yq0 d?`D 谘询委员会〔证券及期货事务监察委员会〕
%v[KLMo'( Advisory Committee on Diversification 经济多元化谘询委员会
9>= S@hVMd affidavit 誓章；遗产申报誓章
bT`et*] affidavit of no receipt 述明无收款的誓章
0qL.Rnt affiliate 联号；联营公司；附属公司
e?:1wU affiliated company 附属公司；联号；联营公司
WQsu}_g5y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.f`KP!p. affordability 负担能力
"Iacs s0; African Development Bank [AfDB] 非洲开发银行
jXIVR'n( after-acquired property 事后取得的财产
Se > v|6 after-hours dealing 市后交易
~R~eQ=8 after-tax profit 税后盈利；税后利润；税后溢利
#l F 2q w agency agreement 代理协议
[<X ~m agency expenses 代理机构的开支
4j C7>mE agency fee 代理费
8d(l)[ GZt Agency Law 《代理法》
mt4X agent 代理人；承销人
czH# ~ agent of company 公司代理人
_z>%h>L|g agent's fee 代理人费；经纪费
)g V @6w aggregate 总计；总数；总体数字
?L6wky{ aggregate amount 总款额；总额
7h`t-6<!q aggregate assets and liabilities 总体资产与负债
Xt!wO W aggregate at constant price 按固定价格计算的总体数字
`o21f{1]X& aggregate demand 总需求
nGxG! aggregate gross position 总持仓量
T$Z}1e] aggregate limit 总限额
G )&!f)6 aggregate of salaries tax 合计薪俸税
_po5j;" _O aggregate performance 总体表现；总体业绩
63kZ#5g(Dw aggregate supply 总体供应
TjOK8
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rq:sy=; aggregate total 整体总额
`:Zgq+j& aggregate value 总值；合计价值
3|D .r-Q aggregated basis 合计基准
f{h2>nEj \ aggregated net chargeable income 合计应课税入息实额
v.c.5@%%o aggregation 合并计算；合计；总和
*S'?u_ Y7 aggregation of incomes of husband and wife 夫妇入息合并计算
h$p}/A aggregation of property 财产的总和
4)Ew
rU agio 差价；贴水
q oEZ> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.x1.` Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
tg7QX/KX 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_ o== Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TWdhl9Ot 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Tn?D~?a*O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z9i~>k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e^v\K[ agreement for a settlement 授产协议
#JR$RH agreement for assignment 转让协议
`bWc<4T agreement for sale 售卖协议；买卖协议
@{ L|&Mk! agreement for sale and purchase 买卖协议
bjq.nn<= agreement for the payment of interest 支付利息协议
o)8VJ\ & agreement for the repayment of money 还款协议
;A 0ZcgF agreement of reinsurance 再保险协议
={50>WXE Agricultural Bank of China 中国农业银行
P>R u air passenger departure tax 飞机乘客离境税
;8w
CQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N!<X% Ym airport tax 机场税
6 \? 2=dNX alcohol duty 酒精税
f;!L\$yKy alienation 让与；让渡；转让
HBA|NV3. alimony 生活费；赡养费
sn+ kFvk}S All Ordinaries Index [AOI] 所有普通股指数
o; >qsn8 all risks 全险；综合险
+ZkJ{r0,( All Sales Record for Stock Market 《股票市场成交报告》
IiV]lxiE] Allied Capital Resources Limited 新联财务有限公司
QT4vjz+| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WLH ;{ allocation letter 拨款信件
&:~9'-O allocation of fund 分配款项；预留款项
cL4Xh|NBp allocation of profit 利润分配；溢利分配
lYU? j|n allocation warrant 拨款令
d f/7u}>9 allotment 分配；配股
zUWeOR 'X allotment notice 股份配售通知；配股通知
SPnW8 allotment of shares 股份分配
0 >
QqsQ allowable 可获宽免；免税的
]'Gz~Z%>F allowable business loss 可扣除的营业亏损
WfQZ7e allowable expenses 可扣税的支出
uEkGo5 allowance 免税额；津贴；备抵；准备金
c/%GfB[w0 allowance for debts 债项的免税额
n{=Ot^
"; allowance for depreciation by wear and tear 耗损折旧免税额
\b#`Ahf` allowance for funeral expenses 殡殓费的免税额
Th4}$)yrkN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k< RaC= allowance for repairs and outgoings 修葺及支出方面的免税额
Ym 2Ac>I4 allowance to debtor 给债务人的津贴
)Jh:~9L%=' alteration of capital 资本更改
bL|$\'S alternate trustee 候补受托人
zek>]l`! amalgamation 合并
oAv LSFn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eTI?Mu>C ambit of charges 征税范围；收费范围
()<?^lr33 amended valuation 经修订的估值
lInf,Q7 W American Commodities Exchange 美国商品交易所
i0~Af`v American Express Bank Limited 美国运通银行
oVd7ucnK American Stock Exchange 美国证券交易所
iKv"200h( amortization 摊销
azG"Mt |7Z amount due from banks 存放银行同业的款项
b]*OGp4]5 amount due from banks abroad 存放海外银行同业的款项
sIR fC<
/P amount due from holding companies 控股公司欠款
)GOio+{ H amount due from local banks 存放本港银行同业的款项
=+H,} amount due to banks 银行同业的存款
QFFFxaeJg amount due to banks abroad 海外银行同业的存款
pz"}o#R"x amount due to holding companies 控股公司存款
- x; x Q amount due to local banks 本港银行同业的存款
n^<J@uC amount due to outport banks 外埠银行同业的存款
k|$?b7)"@ amount for note issue 发行纸币的款额
bpa'`sf amount of bond 担保契据的款额
6cOlY=
bn amount of consideration 代价款额
Lc( eY{CY amount of contribution 供款数额
[{zfI`6 amount of indebtedness 负债款额
BY@l:y4 amount of principal of the loan 贷款本金额
Yi <1z:\ amount of rates chargeable 应征差饷数额
R pj{!Ia amount of share capital 股本额
N9~'\O$'7 amount of sums assured 承保款额
z~ ua#(z1S amount of variation 变动幅度
V14+?L amount of vote 拨款数额
GQ sE5Vb amount payable 应付款额
2_TFc2d amount receivable 应收款额
k&npC8oA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3 ;A Jp_; analysis 分析
KfQ?b_H. ancillary risk 附属风险
}taG/kE62 annual account 周年帐目；周年帐目报表；年度决算；年结
lkJe7 +s annual accounting date 年结日期
^_BjO(b'e annual allowance 每年免税额；年积金；年度津贴；年津
4h
T!DS annual balance 年度余额
cGlpJ)'-{ annual disposable income 每年可动用收入
c7nbHJi annual estimates 周年预算
GtKSA#oYZB annual fee 年费
3Te&w9K annual general meeting 周年大会
1!
5VWF 0 annual growth rate 年增率；每年增长率
#Vs S C1 annual long-term supplement 长期个案每年补助金
JD9=gBN\? annual pensionable emolument 可供计算退休金的年薪
N;4wbUPL7h annual report 年报
@S 0mNA Annual Report on the Consumer Price Index 《消费物价指数年报》
Kaji& Ibd annual return 周年报表；周年申报表；每年报税表格
D-e?;< Annual Return Rules 《周年报表规则》
q``/7 annual review of consumer prices 每年消费物价回顾
-op)X> annual roll-forward basis 逐年延展方式
fnIF<Zt annual salary 年薪
c GyBml1 annual statement 年度报表；年度决算表
}|wC7*^) 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
*d31fBCk% annuitant 年金受益人
2SlI5+u annuity 年金
N$u: ! annuity contract 年金合约
1?G%&X@
X annuity on human life 人寿年金
MjK<n[. antecedent debt 先前的债项
4~2 9, ante-dated cheque 倒填日期支票
t_+owiF)M anticipated expenditure 预期开支
&w:0ad| anticipated net profit 预期纯利
3mL(xpT.8z anticipated revenue 预期收入
5uJ!) Q anti-inflation measure 反通货膨胀措施
Z6&bUZF$bE anti-inflationary stance 反通货膨胀立场
cH707?p/I apparent deficit 表面赤字
yE;S6 O apparent financial solvency 表面偿债能力
j} w apparent partner 表面合伙人
^FZ9q application for personal assessment 个人入息课税申请书
AqH GBH0 application of fund 资金应用
w *X(bua@ application to release as liquidator and to destruct the books of accounts and documents
*n EG<Y) 申请免除清盘人职务及毁灭帐簿与文件
Y Azj>c& appointed actuary 委任精算师
^2i $AM1t appointed auditor 委任核数师；委任审计师
7cO1(yE#vr appointed trustee 委任的受托人
{7` 1m!R appointer 委任人
*\*]:BIe&v apportioned pro rata 按比例分摊
`/<f([ w apportionment 分配；分摊
! vuun | Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6XnUs1O apportionment formula 分摊方程式
D` U,T& @ apportionment of estate duty 遗产税的分摊
qC q?`0&# appraisal 估价；评估
n*Hx"2XF appreciable growth 可观增长
9%riB/vkrF appreciable impact 显着影响
S'`RP2P appreciable increase 可观增长
,rOh*ebF appreciation 增值；升值
:d~mlyFI6P appreciation against other currencies 相对其他货币升值
<- R% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'C @yJf appreciation tax 增值税
%BQ?DTtb7' appropriation 拨款；拨用；拨付
~*`wRiUhis appropriation account 拨款帐目
O{Q+<fBC9 Appropriation Bill 拨款法案
N |8^S appropriation-in-aid system 补助拨款办法
),$^h7[n approved assets 核准资产
!j3Xzn9 approved basket stock 认可一篮子证券
)JU`Z @?8 approved budget 核准预算
h!tg+9 % approved charitable donation 认可慈善捐款
olm'_ {{
approved charitable institution 认可慈善机构
.=) *Qx+ approved currency 核准货币；认可货币
ONUa7 approved estimates 核准预算
j"+6aD/lv approved estimates of expenditure 核准开支预算
-s ^cy+jd approved overseas insurer 核准海外保险人
D;OPsN Q approved overseas trust company 核准海外信托公司
{mLv?"M] approved pooled investment fund 核准汇集投资基金
N:EljzvP} approved provident fund scheme 认可公积金计划
[8vqw(2Tm( approved provision 核准拨款
=FM rVE approved redeemable share 核准可赎回股份
dP"c m0 approved regional stock 认可地区性证券
mq4 VwT approved retirement scheme 认可退休金计划
h7S;
4] approved subordinated loan 核准附属贷款
W #kLM\2L arbitrage 套戥；套汇；套利
8E>2
6@. arbitrageur 套戥者；套汇者
s !I I}'Je arbitrary amount 临时款项
s"~,Zz y@j arrangement 措施；安排；协定
^;$9>yi1 arrears 欠款
Z=l2Po n arrears of pay 欠付薪酬
WGo ryvEx arrears of revenue 逾期未收税款；逾期未收的帐项
?P}) Qa articles of association 组织章程；组织细则；组织章程细则
X>Z83qV5d! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I*pFX0+ ascertainment of profit 确定利润
Z/;hbbG "Asia Clear" “亚洲结算系统”
;KG}Yr72 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~/Y8wxg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'1z C|:, Asian Development Fund [ADF] 亚洲发展基金
}:*?w>= Asian dollar bond 亚洲美元债券
Xd.y or Asian dollar market 亚洲美元市场
COd~H Asian dollar rate 亚洲美元利率
-L2?Tap Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Np;tpq~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(e9hp2m asked price 沽盘；喊价；索价；卖方报价
Y 2^y73&k assessable income 应评税入息
7w\!3pv assessable loss 应评税亏损
z _). - assessable profit 应评税利润
J3'0^JP* assessable value 应评税值
PGb}Y { assessed profit 估定利润
0:x+;R<P*w assessed value 经评估价值
$U2Jq@G * assessment 评税；评定；估价；评税单
@f-rS { assessment number 评税编号；估价编号
X.rbJyKe assessment of additional tax 补加税评税
c~6ywuq+M` assessment of performance 业绩评估；实绩评价
I, V'J|=j Assessor 评税主任
McN'J. Sxp asset price bubbles 资产价格泡沫
Rli`]~!w asset-backed securities 具资产保证的证券
#t
VGqf assets accretion 资产增值
9gZS )MZ assets and liabilities 资产与负债
!_?HSDAj"n assets betterment statement 资产递增表；资产改进表
X*e:MRw[ assets lending 实物放款；有抵押贷款
}( WUZ^L assets of the company passing on the death 死者去世时转移的公司资产
5UQ[vHMqI assets pledged as security for liabilities 用作负债抵押的资产
OQDx82E assets portfolio 资产投资组合
7j"B-k# assets price 资产价格
F^!mgU X assets quality 资产质素
f Qw|SW assets realization 资产变现
Eb 8z`@p assets refinancing arrangement 资产再集资安排
5KssfI
a assets securitization 资产证券化
GF0Utp:Zf; assets situated outside Hong Kong 在香港以外地方的资产
rNgAzH assets stripping 削减资产；拆卖资产
~\zIb/ # assets value 资产值
_b
&Aa% assignee 承让人
ON"V`_dq+M assignment 转让；转让书；转让契
NNRKYdp, assignment of interest 权益转让
t 2q WB[r assignment of letters patent and trade mark 专利证书及商标转让
:k~ p=ko assignment of property 物业转让；物业转让书
9y)}-TcSpY assignment right 转让权
v^ 1x} assignor 转让人
5jTA6s9z A associate 有联系的人；有关连人士；相联者；合伙人；联系人
[U7r>& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@!(V0 - associate member 附属会员
L.a~vk
1 associated body corporate 相联法人团体
5zt5]zl' associated company 相联公司；联属公司
|8\e t associated corporation 相联法团
Q}#H|@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>~&7D`O 公认会计师公会〔英国〕
Bv`3T Af2 Association of Futures Exchange Brokers 香港期货经纪协会
CS"p3$7, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P?y{ 9H* association of underwriters 承保人组织
S_Vquw(+ assumption of control 接管
eh3CVgH91; assurance 担保；保险；转易；转易书
11JO [ assurance of interest 权益的转易
o7g6*hJz at 19XX price 按一九ＸＸ年价格计算
?\a'; @h at a discount 按赔价计算；按贴水价格计算；打折扣
,Ne v7X[0 at a premium 按溢价计算；按升水价格计算
{1GIiP-U at call 通知付款；按通知
"~IGE3{ at constant market price 按固定市价计算
nm<S#i* at constant price 按固定价格计算
u?8 e>a at cost 按成本计算
puGy`9eKv1 at current market price 按当时市价计算；按现时市价计算
G ""=`@ at current price 按当时价格计算；按现时价格计算
iEMIzaR at factor cost 按要素成本计算；按生产要素成本计算
'RCX6TKBnR at money-of-the-day price 按付款当日价格计算
3[To"You at or better 按指定或较佳价位〔买卖指令〕
&MP8.( u ` at par 按面值计算；平价
~I%JVX% at sight 见票即付
P"c7h7 at the close 按收市盘
JI92Dc*o at the opening 按开市盘
McU]U 9:z attestation 见证；见证条款
8V:yOq10 at-the-money option 平价期权
e#4 iue7U attorney 受权人；受托代表人
!|#1z}( attornment 新拥有人承认书
H, O_l% attributable profit 可归属利润
kC+dQ&@g{ attributable share value 可归属股份价值
/A`Ly p# Auckland Stock Exchange 奥克兰证券交易所
YZp ]vlm~ auction 拍卖
\JZ'^P$Q auctioneer 拍卖商
[m]O^Hp{{ audit 审计；核数
y#e<]5I Audit Commission 审计署
O[&G6+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p2Fi(BW*q 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〕
71Mk!E=1 audit review 帐目审查
|7G=f9V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
" gi 1{ audited account 审计帐目；经审计的帐目
5LxzET"P audited annual account 经审计的周年帐目
cU r'mb audited balance sheet 经审计的资产负债表
]F,v#6qi auditor 核数师；核数主任；审计师
LD}ZuCp! auditor's certificate 核数师证明书；审计师证明书
U^$l$"~" auditor's report 核数师报告；审计师报告
LpSd/_^b Aussie bond 澳元债券
%:.00F([r austerity budget 紧缩预算
a7l-kG=R; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Hd=! Australia All Ordinaries Index 澳洲所有普通股票指数
-ID !kZx Australian Dollar [AUD] 澳元
n15lX,FI Australian Options Market 澳大利亚期权市场
C`C$i>X7^ Australian Securities Commission 澳洲证券事务监察委员会
]i:O+t/U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C)Hb= Australian Stock Exchange 澳大利亚证券交易所
~r>N Austrian Schilling [ATS] 奥地利先令
jQ Of+ZE authentication 认证；鉴证
w1|YR authority to purchase 委托购买证；委购书
KP!ctlP ~ authorization 认可；核准；授权；授权书
3`m
n#RM authorization by direction 指示授权
9Vv&\m!0 authorization by instruction 指令授权
q
oVp@=\:" authorization by warrant 令状授权
|;P9S authorization of unit trust 单位信托的认可
?QCHkhU authorized agent 指定代理人
Y<-dd"\ authorized capital 法定资本
0@8EIQxK" authorized clerk 出市员
_zj}i1!E" authorized dealer 认可交易商
*Z"(K\1TH authorized financial institution 认可财务机构
|Xl,~-. authorized fund 认可基金
4*9: authorized fund house 获授权的基金公司；认可基金公司
1PJ8O|Z t8 authorized institution 认可机构
d/:zO4v3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Wtwh.\Jba authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
| 7l* authorized insurer 获授权保险人；获认可承保人
t6O/Q0_ authorized investment 特准投资项目
AW:WDNQh8n authorized person 获授权人
mEe JK3D[ authorized representative 获授权代表
R%N&Y~zH authorized share capital 法定股本
d.uJ}=| automated quotation system 自动报价系统
P$i?%P~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|^E# cI 自动交易系统〔香港期货交易所有限公司〕
U GJ#
"9 automatic adjustment mechanism 自动调整机制
q#N8IUN}4 automatic adjustment system 自动调整系统
& U8W(NxN Automatic Clearing House 自动票据交换所
W.AN0N automatic exchange rates accumulation system 自动化汇率累集系统
g&"__~dS-F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C/Dc1sj automatic teller machine [ATM] 自动柜员机
9 *}?0J8 autopay 自动转帐
= -dk@s available assets 可用资产
<ib# PLRM available fiscal reserve 现存财政储备
y2eeE CS] available profit 可用利润
f ^f{tOX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n.$wW
= average 平均；平均数；海损
C.$`HGv average basic salary 平均基本薪金
C0F#PXU y average consumer expenditure 平均消费开支；一般消费开支
<<P&
MObqj average cost 平均成本
"b"Q0" w average cost of land production 增辟土地平均成本
0SBiMTm average daily turnover 平均每日成交额
g^DPb pWxu average daily wage rate 平均每日工资率
/a$RJ6 t&3 average expenditure pattern 平均开支模式
"!6 Ax-' average growth rate 平均增长率
X} v]iX average net fixed assets 固定资产平均净值
RWi~34r average of relatives 相对价格平均数
:jq average price 平均价格
DKfw8"L] average propensity to consume 平均消费倾向；一般消费倾向
IU`&h2KZ. average propensity to save 平均储蓄倾向；一般储蓄倾向
ApYri|^r average rate 平均率
q E` average revenue 平均收入；平均收益
', yY average stock 平均库存；平均存货
tc'` 4O]c8 average yearly rent 平均年租
L
59q\_| avoidance of double taxation 避免双重课税
rSVU|O3m; avoidance of tax 避税
