A:
^t3>Z|DiB^ A share Ａ股；甲类股份
u.yR oZ8/! abatement of tax 减税；减扣免税额
_WNbuk0 ABN AMRO Bank N.V. 荷兰银行
byI"
? above-the-line expenditure 线上项目支出；经常预算支出
J !om"h above-the-line receipt 线上项目收入；经常预算收入
:|(YlNUv ABSA Asia Limited 南非联合亚洲有限公司
Bv7FZK3 absolute change 绝对数值变更
!\#Wq{p>W* absolute expenditure 实际开支
vN(~}gOd\ absolute guideline figure 绝对准则数字
V<
F &\ absolute interest 绝对权益
bkdXBCBx? absolute order of discharge 绝对破产解除令
N7s0Ua'-v absolute profit margin 绝对利润幅度
B=]j=\o absolute value 实值；绝对值
CWeQv9h]X absolutely vested interest 绝对既得权益
( K[e=0Rf absorbed cost 已吸收成本；已分摊成本
~ g!!#ad absorption 吸收；分摊；合并
n1; a~0P absorption rate 吸收率；摊配率；分摊率
YH58p&up ACB Finance Limited 亚洲商业财务有限公司
V%4P. y acceptable form of reciprocity 合理的互惠条件
L--
t(G acceptable rate 适当利率；适当汇率
qeM DC#N acceptance agreement 承兑协议
[ C EV&B acceptance for honour 参加承兑
A _TaXl( acceptor 承兑人；接受人；受票人
D zD 5n acceptor for honour 参加承兑人
yhg GvyD accident insurance 意外保险
o1#3A Accident Insurance Association of Hong Kong 香港意外保险公会
oOprzxf"+Z accident insurance scheme 意外保险计划
$W|JQ h accident year basis 意外年度基准
!% $[p' accommodation 通融；贷款
1 )c{;x& W accommodation bill 通融票据；空头票据
(8 7wWhH accommodation party 汇票代发人
Hx6O Dj[- account balance 帐户余额；帐户结余
B{\Y~>]Pj account book 帐簿
jUE:QOfRib account collected in advance 预收款项
d_(>:|o h account current book 往来帐簿
AO`@ &e]o account of after-acquired property 事后取得的财产报告
EPW4
h/I account of defaulter 拖欠帐目
|-6`S 1. account payable 应付帐款
;uAh)|;S# account payee only [A/C payee only] 只可转帐；存入收款人帐户
;q'-<O account receivable 应收帐款
1
K}gX>F account receivable report 应收帐款报表
/
^)3V} account statement 结单；帐单；会计财务报表
5@l5exuG*m account title 帐户名称；会计科目
9+y&&;p accountant's report 会计师报告
wxB HlgK4z Accountant's Report Rules 会计师报告规则
=xkaF)AW&v accounting and auditing procedure 会计与审计程序；会计与核数程序
jy0aKSn8 Accounting Arrangements 《会计安排》
W'9{2h6u( accounting basis 会计基础
h];H]15& accounting by Official Receiver 破产管理署署长呈交的帐目
*-*V>ntvT$ Accounting Circular 《会计通告》
N^B7<~ bD accounting class 会计类别
>A {e,& accounting date 记帐日期；会计结算日期
[<i3l'V/[ accounting for money 款项核算
R<1%Gdz Accounting Officer 会计主任
~I N g9| accounting period 会计报告期；会计期
Ag T)J accounting policy 会计政策；会计方针
6 v{&, q accounting practice 会计惯例
[[_>D M accounting principle 会计准则
Mm,\e6#* accounting record 会计记录
b,:^\HKC accounting report 会计报告
#<Y3*^~5d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;^s|n)F#c Accounting Society of China 中国会计学会
Ma\%uEgTD accounting statement 会计报表
q;R&valn accounting system 会计制度；会计系统
w)J-e gc accounting transaction 会计事项；帐务交易
U$DZht4>u accounting treatment 会计处理
G "+[@| accounting year 会计年度
_fgsHx>l7 accretion 增值；添加
7 `~0j6FY accrual 应计项目；应累算数目
R7b-/
!L accrual basis 应计制；权责发生制
gjD|f2*x accrual basis accounting 应计制会计；权责发生制会计
t HaHBx1P accrue 应累算；应计
#5y+gdN accrued benefit 应累算利益
R%LFFMVn accrued charges 应计费用
OS %[SHs accrued cumulative preference share dividend 应累算的累积优先股股息
Hwd^C 2v accrued expenses 应累算费用
F+VNrt- accrued interest payable 应付利息；应计未付利息
d R i6 accrued interest receivable 应收利息；应计未收利息
29 !QE>Q accrued right 累算权益
2ia&c@P- accruing profit 应累算的利润
3;b)pQ~6CJ accumulated fiscal reserve 累积财政储备
UazK0{t<f accumulated profit 累积利润；滚存溢利
BbFLT@W4 accumulated reserve 累积储备
`tO t+>YWn accumulation of surplus income 累积收益盈余
`B& E?x acquired assets 既得资产
r] }6iF. acquisition 收购；购置；取得
V PYcA>-%u acquisition cost 购置成本
`"'u
mIz acquisition expenses 购置费用
xc'uC bH acquisition of 100% interest 收购全部股权
d8 ~%(I9 acquisition of control 取得控制权
#N` MzmwS acquisition of fixed assets 购置固定资产
73 1RqUR acquisition of shell “买壳”
&B :L9^ acquisition price 收购价
0gOca +& act of God 天灾
G]x YQ]
acting partner 执事合伙人
f3vl=EA4| active market 买卖活跃的市场；交投畅旺的市场；旺市
,;MUX CC' active partner 积极参与的合伙人
~U7B o(EJp active trading 交投活跃
3J8>r|u;1' actual circulation 实际流通
3y$6}Kp4? actual cost 实际成本
3XUVUd~ actual expenditure 实际开支；实际支出
( !m6>m2 actual income 实际入息；实际收入；实际收益
IrRe6nf@K actual market 现货市场
_lT'nFe =Q actual price 现货价；实际价格
7uU q+dp actual profit 实际利润
*E>R1bJ8 actual quotation 实盘；实际价位；实际报价
r4K _W p actual year basis 按实际年度计算
V_^pP Ba actuals 实货
9A{D<h}yk actuarial investigation 精算调查
1H%p|'FKA actuarial principle 精算原则
| Wj=%Ol%o actuarial report 精算师报告
( ,mV6U % Actuarial Society of Hong Kong 香港精算学会
&&jQ4 @m}j actuarial valuation 精算师估值
PGZe'r1E9 actuary 精算师
T.QJ#vKO0 ad referendum agreement 暂定协议；有待覆核的协定
`X ()"Qw ad valorem duty 从价税；按值征税
E>E^t=; [ ad valorem duty system 从价税制
eMEKR5*-O ad valorem fee 从价费
u46Z}~xf b ad valorem tariff 从价关税
XdzC/ { G additional allowance 额外免税额
}U9dzU14 additional amount for unexpired risk 未过期风险的额外款额
3ohHBo additional assessable profit 补加应评税利润
pP# _B additional assessment 补加评税
g@t..xJ, additional commitment 额外承担
xe.f ]a additional commitment vote 额外承担拨款
#5^OO ou| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l7<VH z0b additional dependent parent allowance 供养父母额外免税额
Zy)iNNtn additional provision 额外拨款
!Dc;R+Ir0! additional stamp duty 附加印花税
xVI"s BUu additional tax 补加税罚款；补加税款
p_zVrlVb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b9wC:NgQx adjudged bankrupt 被裁定破产
n Jz* }= adjudicated bankrupt 裁定破产人
sVnq|[ / adjudication fee 裁定费；评定印花税额手续费；评估契据费
VD! P F' adjudication of bankruptcy 裁定破产；宣告破产
Q?>*h xzoP adjudication of insolvency 裁定无力偿还债务
P uQ adjusted actual 经调整的实数；调整后的实数
wT3D 9N. adjusted current assets 经调整的流动资产；调整后的流动资产
<
uV@/fn< adjusted figure 经调整的数字；调整后的数额
7)> L#(N adjusted liabilities 经调整的负债；调整后的负债
8MU7|9 Q adjusted loss 经调整的亏损；调整后的亏损
z)eN M}cF 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
Dl\0xcE adjusted profit 经调整的利润；调整后的利润
gH"a MEC adjusted surplus 经调整的盈余额；调整后的盈余额
R +U*]5~R adjusted value 经调整的价值；调整后的价值
fI.X5c >WK adjustment 调整；修订；理算〔保险〕
m< ;MOS adjustment centre 调剂中心
HFYe@ 2r adjustment lag 调整过程的时间差距；调整时差
LR4W adjustment mechanism 调整机制
sUk n.g! adjustment of loss 亏损调整
*uxKI:rB: adjustment process 调整过程；调整程序
:a=]<_*x adjustment range 调整幅度
c*(= Glzn administered exchange rate 受管制汇率
*Hv d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}\A 0g} administration expenses 行政费用
`$JOFLa administration fee 手续费；行政费
hO$29_^" administration in bankruptcy 破产管理
a S+i`A :a administration order 遗产管理令
NV3oJ0f&2 administrator 管理人；遗产管理人
~A>-tn}O administrator of the estate 遗产管理人
/5:qS\Zl admission of debt 债项承认书
Uetna!ABB admission of proof 接纳债权证明
3,@|kN< advance 放贷款项；垫付款项；预支款项；预付款项
;BEX|w xn advance account 暂支帐目；预付款帐户
u$1^= advance compensation 预付补偿金
PW-sF advance from shareholder 股东垫款
RgVg~?A@ advance pending reimbursement 预支以待日后付还
CSE!Abg advanced economy 先进经济体系
`Jl_'P} advancement 预付；预付财产
E J Ta~ advances warrant 垫款令
6IL-S%EGK1 advancing 贷出
G*^4 CJ adverse balance 逆差
V} t8H adverse exchange 逆汇
Dzw>[
advertisement addressed to shareholders 在报章刊登的致股东通告
IpsV4nmnz- advice for collection 托收通知书
S!~p/bB[+I advice of drawing 提款通知书；汇票通知书
z%/<|`
7 advice of payment 付款通知
$/P\@|MqYQ Advisory Committee [Securities and Futures Commission]
^|%7} =e 谘询委员会〔证券及期货事务监察委员会〕
tqOx8% Advisory Committee on Diversification 经济多元化谘询委员会
g7]g0*gxXW affidavit 誓章；遗产申报誓章
8"x\kSMb affidavit of no receipt 述明无收款的誓章
-"n8Wv affiliate 联号；联营公司；附属公司
T;B/ Wm!x affiliated company 附属公司；联号；联营公司
$s5D/60nO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X#u< 3<P affordability 负担能力
5ZHO+@HiFH African Development Bank [AfDB] 非洲开发银行
8)&J oPN after-acquired property 事后取得的财产
%lN4"jtx after-hours dealing 市后交易
@S Quc after-tax profit 税后盈利；税后利润；税后溢利
X0%BE! agency agreement 代理协议
<+;
cgF!+ agency expenses 代理机构的开支
U{-[lpd agency fee 代理费
q&EwD(k Agency Law 《代理法》
'J#uD|9) agent 代理人；承销人
-<gQ>`(0 agent of company 公司代理人
3-
4jSN\ agent's fee 代理人费；经纪费
~bX ) %jC aggregate 总计；总数；总体数字
Sy34doAZ aggregate amount 总款额；总额
hHqsI`7c aggregate assets and liabilities 总体资产与负债
;5}y7#4C aggregate at constant price 按固定价格计算的总体数字
\AB*C_Ri aggregate demand 总需求
hUMFfc ? aggregate gross position 总持仓量
q|R$A8)L. aggregate limit 总限额
uWerC?da aggregate of salaries tax 合计薪俸税
0XrOOYmx aggregate performance 总体表现；总体业绩
=zKbvwe%X aggregate supply 总体供应
L~L ]MC& aggregate surplus 总盈余
/ ,
.rUn1 aggregate total 整体总额
AV["%$ : aggregate value 总值；合计价值
3})0 p aggregated basis 合计基准
/pnQ Ky. aggregated net chargeable income 合计应课税入息实额
U7Pn
$l2! aggregation 合并计算；合计；总和
f m ^)u" aggregation of incomes of husband and wife 夫妇入息合并计算
-;o`(3wZq aggregation of property 财产的总和
1"HSM =p agio 差价；贴水
wi -{& 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》
=?-
s azF& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I'16- 《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》
uB uwE 6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U -:_4[ 《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》
G@]|/kN1y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_< G% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
} =^ Al;W agreement for a settlement 授产协议
;Ajy54}7 agreement for assignment 转让协议
Ol.
rjz9 agreement for sale 售卖协议；买卖协议
&T/}|3S agreement for sale and purchase 买卖协议
"J6 aU agreement for the payment of interest 支付利息协议
t>>\U X agreement for the repayment of money 还款协议
Q\<^ih51 agreement of reinsurance 再保险协议
.TWX ,# Agricultural Bank of China 中国农业银行
@](\cT64i3 air passenger departure tax 飞机乘客离境税
H(Q|qckj Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VNLggeX'U airport tax 机场税
/Q[M2DN@ alcohol duty 酒精税
`` mi9E alienation 让与；让渡；转让
-, #LTW<. alimony 生活费；赡养费
y[@<goT All Ordinaries Index [AOI] 所有普通股指数
E8.xmTq all risks 全险；综合险
2Md'<. All Sales Record for Stock Market 《股票市场成交报告》
(Eoji7U Allied Capital Resources Limited 新联财务有限公司
spt= '!) 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ePJtdKN: allocation letter 拨款信件
~_Mz05J-\_ allocation of fund 分配款项；预留款项
U1^R+ *yp allocation of profit 利润分配；溢利分配
B>&eciY allocation warrant 拨款令
Li;(~_62a] allotment 分配；配股
}X`jhsqT allotment notice 股份配售通知；配股通知
{1ic* cZS allotment of shares 股份分配
6|D,`dk3U allowable 可获宽免；免税的
UPkD^D, allowable business loss 可扣除的营业亏损
1 y5 $ allowable expenses 可扣税的支出
#dgWXO allowance 免税额；津贴；备抵；准备金
'{:Yg3K allowance for debts 债项的免税额
nC5 allowance for depreciation by wear and tear 耗损折旧免税额
_(8HK allowance for funeral expenses 殡殓费的免税额
O$=) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q: 1_D> allowance for repairs and outgoings 修葺及支出方面的免税额
sm>Hkci% allowance to debtor 给债务人的津贴
6A& f alteration of capital 资本更改
:bA@
u> alternate trustee 候补受托人
ZkJYPXdn? amalgamation 合并
#)BdN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e1RtoNF ^ ambit of charges 征税范围；收费范围
]{[VTjC7rY amended valuation 经修订的估值
7^~pOFdH American Commodities Exchange 美国商品交易所
ZK[S'(6q American Express Bank Limited 美国运通银行
\8!&X cA American Stock Exchange 美国证券交易所
hsQrHs'k amortization 摊销
T@]vjXd![ amount due from banks 存放银行同业的款项
"l&sDh%Lk< amount due from banks abroad 存放海外银行同业的款项
,diV;d amount due from holding companies 控股公司欠款
.O'gD.|^N amount due from local banks 存放本港银行同业的款项
}q( IKH\& amount due to banks 银行同业的存款
5}R /C{fs amount due to banks abroad 海外银行同业的存款
qb
^4G amount due to holding companies 控股公司存款
zy #E qv amount due to local banks 本港银行同业的存款
"-v9V7KCM amount due to outport banks 外埠银行同业的存款
<MvFAuAT amount for note issue 发行纸币的款额
tEiN(KA!5 amount of bond 担保契据的款额
ET=q
1t8 amount of consideration 代价款额
<Er|s^C amount of contribution 供款数额
`'Z ;+h] amount of indebtedness 负债款额
5IdmKP | amount of principal of the loan 贷款本金额
[u)^QgP amount of rates chargeable 应征差饷数额
Uy_`=JZ amount of share capital 股本额
7OC ,KgJ3 amount of sums assured 承保款额
bB)EJCPq> amount of variation 变动幅度
u ^ngD 64 amount of vote 拨款数额
^Y #?@ amount payable 应付款额
tJHzhH) amount receivable 应收款额
C@]Z&H; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tTWYlbDFN analysis 分析
=x/]2+
s ancillary risk 附属风险
ua4QtDSs annual account 周年帐目；周年帐目报表；年度决算；年结
v,+2CVdW annual accounting date 年结日期
wG^{Jf&@$ annual allowance 每年免税额；年积金；年度津贴；年津
dVO|q9 / annual balance 年度余额
Bj%{PK annual disposable income 每年可动用收入
O;qS 3 annual estimates 周年预算
)2bPu[U annual fee 年费
E@ t~juF! annual general meeting 周年大会
L2 Gm0 v annual growth rate 年增率；每年增长率
og2]B\mN4 annual long-term supplement 长期个案每年补助金
\P{VJ^) 0 annual pensionable emolument 可供计算退休金的年薪
5zfaqt` annual report 年报
RMLs(?e Annual Report on the Consumer Price Index 《消费物价指数年报》
*(o~pxFTR annual return 周年报表；周年申报表；每年报税表格
!u\ X,.h Annual Return Rules 《周年报表规则》
q7m-} mBN~ annual review of consumer prices 每年消费物价回顾
$stJ+uh annual roll-forward basis 逐年延展方式
lXv{+ic annual salary 年薪
gR~XkU annual statement 年度报表；年度决算表
~2rZL 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
tgg *6lc annuitant 年金受益人
D}\%
Q # annuity 年金
5OKbW! annuity contract 年金合约
WnUYZ_+e! annuity on human life 人寿年金
IU Dp5MIuR antecedent debt 先前的债项
,VJ0J!@ ante-dated cheque 倒填日期支票
70|Cn(p_ anticipated expenditure 预期开支
&:'Uh
W-t anticipated net profit 预期纯利
LRB#|PW anticipated revenue 预期收入
\'E%ue_<9 anti-inflation measure 反通货膨胀措施
X<Vko^vlj anti-inflationary stance 反通货膨胀立场
ir%/9=^d apparent deficit 表面赤字
EkjO4=~UC apparent financial solvency 表面偿债能力
qjUQ2d apparent partner 表面合伙人
e:!&y\'"9 application for personal assessment 个人入息课税申请书
W~dS8B=< application of fund 资金应用
U.?,vw'aai application to release as liquidator and to destruct the books of accounts and documents
WBTX~%*U 申请免除清盘人职务及毁灭帐簿与文件
":eHR}Hzx appointed actuary 委任精算师
uF@Q8 7G appointed auditor 委任核数师；委任审计师
tR0o6s@v/< appointed trustee 委任的受托人
B{c,/{ =O appointer 委任人
mm:\a-8j apportioned pro rata 按比例分摊
r+ v*(Tu apportionment 分配；分摊
qrm~=yU% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H $;K(,' apportionment formula 分摊方程式
p0'A\@| apportionment of estate duty 遗产税的分摊
]rC6fNhQ appraisal 估价；评估
:m^ eNS6: appreciable growth 可观增长
GwW!Q|tVz= appreciable impact 显着影响
jJ|u!a appreciable increase 可观增长
VX2bC(E'% appreciation 增值；升值
U#d&#",s appreciation against other currencies 相对其他货币升值
sq j8c)6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E Jb"/oLla appreciation tax 增值税
2vu"PeU9 appropriation 拨款；拨用；拨付
,? <jue/bd appropriation account 拨款帐目
Gvl-q1PVC Appropriation Bill 拨款法案
K, ?M5n ' appropriation-in-aid system 补助拨款办法
8O("o7~" approved assets 核准资产
Wi
hQj approved basket stock 认可一篮子证券
IEjKI" approved budget 核准预算
P0k|33;7L approved charitable donation 认可慈善捐款
jYO@ %bQ approved charitable institution 认可慈善机构
o^d(mJZ.F~ approved currency 核准货币；认可货币
1LT)%_d@ approved estimates 核准预算
l3b$b% 0' approved estimates of expenditure 核准开支预算
}bAd@a9>3 approved overseas insurer 核准海外保险人
IAhyGD{b approved overseas trust company 核准海外信托公司
h,rGa\ X~0 approved pooled investment fund 核准汇集投资基金
P_,f approved provident fund scheme 认可公积金计划
dB^J }_wp approved provision 核准拨款
n"(n*Hf7b approved redeemable share 核准可赎回股份
eIg '
!8h? approved regional stock 认可地区性证券
#xm<|s approved retirement scheme 认可退休金计划
/vD 5C approved subordinated loan 核准附属贷款
fn&gM\<-+( arbitrage 套戥；套汇；套利
eLL> ThMyW arbitrageur 套戥者；套汇者
%pt ul_(s' arbitrary amount 临时款项
Bl3G_Ep arrangement 措施；安排；协定
#W~5M ?+ arrears 欠款
R]m`v: 9 arrears of pay 欠付薪酬
'g|%Ro/ arrears of revenue 逾期未收税款；逾期未收的帐项
/^P ^K articles of association 组织章程；组织细则；组织章程细则
lk2F]@_kJH Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3! R b { ascertainment of profit 确定利润
A
WMR 0I "Asia Clear" “亚洲结算系统”
3k5M ty Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~ AS2$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
p ! zC Asian Development Fund [ADF] 亚洲发展基金
o3]B/ Asian dollar bond 亚洲美元债券
NA]7qb%%< Asian dollar market 亚洲美元市场
A\i /@x5# Asian dollar rate 亚洲美元利率
#CW]70H` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[I4K`>|Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B5 C]4 asked price 沽盘；喊价；索价；卖方报价
L<1"u.3Z`} assessable income 应评税入息
LCyci1\@ assessable loss 应评税亏损
{QM;% f assessable profit 应评税利润
h<Yn0(. assessable value 应评税值
x
+q"%9.c assessed profit 估定利润
I{_St8 assessed value 经评估价值
!_?<-f( assessment 评税；评定；估价；评税单
}2:bYp YQ assessment number 评税编号；估价编号
i74^J +xk assessment of additional tax 补加税评税
U`W^w% assessment of performance 业绩评估；实绩评价
dsR{
P,! Assessor 评税主任
8MX/GF;F asset price bubbles 资产价格泡沫
j72cSRv asset-backed securities 具资产保证的证券
F} H!vh[ assets accretion 资产增值
pvI(hjMYPk assets and liabilities 资产与负债
cQ6[o"j. assets betterment statement 资产递增表；资产改进表
S4qh8c assets lending 实物放款；有抵押贷款
]1)@.b;QR assets of the company passing on the death 死者去世时转移的公司资产
7Kk rfJqN assets pledged as security for liabilities 用作负债抵押的资产
Wq<>a;m assets portfolio 资产投资组合
rHT8a^MO assets price 资产价格
Co[[6pt~ assets quality 资产质素
~<v{CBq[ assets realization 资产变现
XhWMvme assets refinancing arrangement 资产再集资安排
0WF(Ga/o assets securitization 资产证券化
(pi7TS J assets situated outside Hong Kong 在香港以外地方的资产
X2 M<De F: assets stripping 削减资产；拆卖资产
L9Fx
Lw41 assets value 资产值
l2VO=RDiW assignee 承让人
n
'P: assignment 转让；转让书；转让契
`Jm{K*&8Q assignment of interest 权益转让
S~(4q#Dt- assignment of letters patent and trade mark 专利证书及商标转让
K8|6r|x assignment of property 物业转让；物业转让书
` 3pe\s assignment right 转让权
nz+o8L, assignor 转让人
k_P`t[YZV associate 有联系的人；有关连人士；相联者；合伙人；联系人
aI8wy-3 I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3C_g)5
_: associate member 附属会员
Ic#+*W\ZW associated body corporate 相联法人团体
3-o ]H'6 associated company 相联公司；联属公司
<R GRv v associated corporation 相联法团
Mh~T.;f.qq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)z/j5tnvm 公认会计师公会〔英国〕
8^dGI9N
Association of Futures Exchange Brokers 香港期货经纪协会
= V , _ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-$q/7,os association of underwriters 承保人组织
izw}25SW assumption of control 接管
{?i qO ? assurance 担保；保险；转易；转易书
?x0yi V~dL assurance of interest 权益的转易
+ NY4j-O at 19XX price 按一九ＸＸ年价格计算
L_r & 'B at a discount 按赔价计算；按贴水价格计算；打折扣
..:V3 ]-D at a premium 按溢价计算；按升水价格计算
@rMW_7[y at call 通知付款；按通知
Hn~1x'$ at constant market price 按固定市价计算
$5IrM 7i at constant price 按固定价格计算
"m3Y))a at cost 按成本计算
yd~fC:_ ] at current market price 按当时市价计算；按现时市价计算
o~K 2K5I at current price 按当时价格计算；按现时价格计算
Kd)m"9Cc at factor cost 按要素成本计算；按生产要素成本计算
( `u!/ at money-of-the-day price 按付款当日价格计算
!;gke,fB at or better 按指定或较佳价位〔买卖指令〕
m+UdT854 at par 按面值计算；平价
A] 9JbNV at sight 见票即付
^I H1@ at the close 按收市盘
m =}X$QF`^ at the opening 按开市盘
A& F4;>dms attestation 见证；见证条款
DO1{r/Ib.{ at-the-money option 平价期权
clw91yrQn attorney 受权人；受托代表人
m #QI*R
XP attornment 新拥有人承认书
ArYF\7P attributable profit 可归属利润
Jf$wBPg attributable share value 可归属股份价值
[u80-x< Auckland Stock Exchange 奥克兰证券交易所
@E2nF|N auction 拍卖
@UX@puK`/ auctioneer 拍卖商
u2]g1XjeG audit 审计；核数
63S1ed [ Audit Commission 审计署
J36@Pf ]h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MF}Lv1/[-J 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5-HJ&Q audit review 帐目审查
PE E Y;x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zDyeAxh4 audited account 审计帐目；经审计的帐目
(N|xDl &; audited annual account 经审计的周年帐目
[Z\1"m audited balance sheet 经审计的资产负债表
3SDWR@x& auditor 核数师；核数主任；审计师
L0b] ^_ tI auditor's certificate 核数师证明书；审计师证明书
;/ KF3
% auditor's report 核数师报告；审计师报告
RCYbRR4y Aussie bond 澳元债券
R"gm ]SQ/ austerity budget 紧缩预算
~@ b}=+n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(B,t
1+% Australia All Ordinaries Index 澳洲所有普通股票指数
-_DiD^UcXn Australian Dollar [AUD] 澳元
)]>
'7] i Australian Options Market 澳大利亚期权市场
a=.db&;vY Australian Securities Commission 澳洲证券事务监察委员会
/%9p9$kFot Australian Society of Certified Practising Accountants 澳洲执业会计师公会
( L\G!pP. Australian Stock Exchange 澳大利亚证券交易所
8/?uU]#Q Austrian Schilling [ATS] 奥地利先令
t0H=NUP8 authentication 认证；鉴证
`AHNk7 t= authority to purchase 委托购买证；委购书
/{ MH' authorization 认可；核准；授权；授权书
s*/ G-
lY authorization by direction 指示授权
lkWeQ) V authorization by instruction 指令授权
>m6,xxTR authorization by warrant 令状授权
Bj($_2 M%+ authorization of unit trust 单位信托的认可
}_ :#fE authorized agent 指定代理人
T.P Z}4 authorized capital 法定资本
0 *IY%=i authorized clerk 出市员
'A(-MTd% authorized dealer 认可交易商
b;`#Sea authorized financial institution 认可财务机构
`) !2E6 = authorized fund 认可基金
<T.#A8c authorized fund house 获授权的基金公司；认可基金公司
p F *~)e authorized institution 认可机构
LOUKURe E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*o\Y~U-so authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_ KhEwd authorized insurer 获授权保险人；获认可承保人
V<NsmC=g authorized investment 特准投资项目
lyH X#] authorized person 获授权人
fRa- bqQ authorized representative 获授权代表
*e z~~ Y authorized share capital 法定股本
]G
o~]7(5| automated quotation system 自动报价系统
I;.!
hV>E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$s(4?^GP 自动交易系统〔香港期货交易所有限公司〕
0e:QuV2X automatic adjustment mechanism 自动调整机制
S}p&\w H automatic adjustment system 自动调整系统
-k[tFBl w Automatic Clearing House 自动票据交换所
Or#+E2%1E automatic exchange rates accumulation system 自动化汇率累集系统
$h]Y<&('G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c>WpO Z, automatic teller machine [ATM] 自动柜员机
Q ~Sv2 autopay 自动转帐
=.f +}y available assets 可用资产
zTBi{KrZ available fiscal reserve 现存财政储备
am'p^Z @ available profit 可用利润
5IE+M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^I0GZ G average 平均；平均数；海损
ND55`KT4 average basic salary 平均基本薪金
l;{ N/cS average consumer expenditure 平均消费开支；一般消费开支
ug6f
average cost 平均成本
<E7Vbb9* average cost of land production 增辟土地平均成本
Z/6 'kE{l average daily turnover 平均每日成交额
k.=S+#"} average daily wage rate 平均每日工资率
1l|A[ G average expenditure pattern 平均开支模式
}2BH _
2 average growth rate 平均增长率
K@j^gF/0B average net fixed assets 固定资产平均净值
9*TS9 0>a average of relatives 相对价格平均数
d0}% %T average price 平均价格
bUAR<R'E average propensity to consume 平均消费倾向；一般消费倾向
T?] kF- average propensity to save 平均储蓄倾向；一般储蓄倾向
]dGr1 ncu average rate 平均率
6Er0o{iI average revenue 平均收入；平均收益
THbtu*El average stock 平均库存；平均存货
{Z?$Co ^R average yearly rent 平均年租
rz[uuY7 avoidance of double taxation 避免双重课税
iQm.]A avoidance of tax 避税
