A:
x[W]?`W3r~ A share Ａ股；甲类股份
ptyDv abatement of tax 减税；减扣免税额
h_G|.7! ABN AMRO Bank N.V. 荷兰银行
9 ~'Ip7X,! above-the-line expenditure 线上项目支出；经常预算支出
0C+y q'D~[ above-the-line receipt 线上项目收入；经常预算收入
3dD Qz# ABSA Asia Limited 南非联合亚洲有限公司
t0H=NUP8 absolute change 绝对数值变更
irb.F>( x absolute expenditure 实际开支
,
)pt_"-XA absolute guideline figure 绝对准则数字
H0 n@kKr absolute interest 绝对权益
W?J*9XQ ` absolute order of discharge 绝对破产解除令
ioa_AG6B absolute profit margin 绝对利润幅度
< VR&= YJ absolute value 实值；绝对值
X /,1] absolutely vested interest 绝对既得权益
>m6,xxTR absorbed cost 已吸收成本；已分摊成本
*2
$m>N absorption 吸收；分摊；合并
#'Y6UGJ\n absorption rate 吸收率；摊配率；分摊率
LY!3u0PnlT ACB Finance Limited 亚洲商业财务有限公司
;
9&.QR( acceptable form of reciprocity 合理的互惠条件
T.P Z}4 acceptable rate 适当利率；适当汇率
|ezO@ acceptance agreement 承兑协议
mRnzP[7-\) acceptance for honour 参加承兑
ae#HA[\0 G acceptor 承兑人；接受人；受票人
Qn)[1v acceptor for honour 参加承兑人
1fhK {9# accident insurance 意外保险
\BcJDdL Accident Insurance Association of Hong Kong 香港意外保险公会
]AA*f_! accident insurance scheme 意外保险计划
r]EZ)qp^@ accident year basis 意外年度基准
Ldj^O9 p( accommodation 通融；贷款
Xa%&.&V accommodation bill 通融票据；空头票据
$_7d! S" accommodation party 汇票代发人
r]//Q6|S account balance 帐户余额；帐户结余
nB Iv{ account book 帐簿
$CwTNm ? account collected in advance 预收款项
d>b,aj( account current book 往来帐簿
N T9- j#V account of after-acquired property 事后取得的财产报告
!na0 Y account of defaulter 拖欠帐目
hOL y*% account payable 应付帐款
>`?+FDOJ, account payee only [A/C payee only] 只可转帐；存入收款人帐户
VmH_0IM ^6 account receivable 应收帐款
V<NsmC=g account receivable report 应收帐款报表
b:5%} account statement 结单；帐单；会计财务报表
[xs)u3b account title 帐户名称；会计科目
QRZTT qG accountant's report 会计师报告
9Glfi@ . Accountant's Report Rules 会计师报告规则
Ysc|kxLb accounting and auditing procedure 会计与审计程序；会计与核数程序
]G
o~]7(5| Accounting Arrangements 《会计安排》
l)rvh#D accounting basis 会计基础
awSS..g}L accounting by Official Receiver 破产管理署署长呈交的帐目
a0/n13c?G Accounting Circular 《会计通告》
3G/ mB accounting class 会计类别
^%8Hvy accounting date 记帐日期；会计结算日期
!_z<W~t" accounting for money 款项核算
/Zeg\}/4[ Accounting Officer 会计主任
zmfRZ!Eh accounting period 会计报告期；会计期
%)hIpxOrX accounting policy 会计政策；会计方针
Or#+E2%1E accounting practice 会计惯例
#
/,2MQ accounting principle 会计准则
{{[jC"4AY accounting record 会计记录
ic{.#R.BY accounting report 会计报告
'UXj\vJ 3E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-G<2R"Q#N Accounting Society of China 中国会计学会
)av'u.]%c accounting statement 会计报表
JU=\]E@8c accounting system 会计制度；会计系统
C (1A8 accounting transaction 会计事项；帐务交易
> ?{iv1 accounting treatment 会计处理
N7HbOLpM accounting year 会计年度
6[3Ioh accretion 增值；添加
Zj+}T accrual 应计项目；应累算数目
Vq)gpR accrual basis 应计制；权责发生制
X6N]gD accrual basis accounting 应计制会计；权责发生制会计
V.QzMF"o accrue 应累算；应计
L3=YlX`UL accrued benefit 应累算利益
<& Y}j&( accrued charges 应计费用
>gZk
581/ accrued cumulative preference share dividend 应累算的累积优先股股息
gC_s\WU accrued expenses 应累算费用
6(q`Oj accrued interest payable 应付利息；应计未付利息
o|^?IQ7bpf accrued interest receivable 应收利息；应计未收利息
3VRZM@i accrued right 累算权益
qnk,E- accruing profit 应累算的利润
7ru9dg1? accumulated fiscal reserve 累积财政储备
ZaUcP6[h accumulated profit 累积利润；滚存溢利
?m9UhLeaS= accumulated reserve 累积储备
Va/@#=,q] accumulation of surplus income 累积收益盈余
kG;eOp16R acquired assets 既得资产
^2;(2s acquisition 收购；购置；取得
pW3)Y5/D acquisition cost 购置成本
@a.6?.<L acquisition expenses 购置费用
3e!Yu.q: acquisition of 100% interest 收购全部股权
&DbGyV8d"| acquisition of control 取得控制权
F<oc Y0=9p acquisition of fixed assets 购置固定资产
fCt \2);a acquisition of shell “买壳”
dj y: acquisition price 收购价
l eb^,1/D6 act of God 天灾
zmL~]! ~& acting partner 执事合伙人
\BbOljM= active market 买卖活跃的市场；交投畅旺的市场；旺市
bUAR<R'E active partner 积极参与的合伙人
K7[AiU_I active trading 交投活跃
X@h^T> [" actual circulation 实际流通
LcpyW=)}"V actual cost 实际成本
%M;_(jda actual expenditure 实际开支；实际支出
rMXOwkE actual income 实际入息；实际收入；实际收益
/!{A=N actual market 现货市场
+Sd x8 Z5 actual price 现货价；实际价格
vA "`0 actual profit 实际利润
#EQx actual quotation 实盘；实际价位；实际报价
4F r7jD,#k actual year basis 按实际年度计算
$ `XN actuals 实货
FG;<`4mY actuarial investigation 精算调查
B=Zukg1G actuarial principle 精算原则
hV>4D&< actuarial report 精算师报告
@ cS1w'= Actuarial Society of Hong Kong 香港精算学会
sx-Hw4.a" actuarial valuation 精算师估值
I"F
.%re actuary 精算师
z"s%# /# ad referendum agreement 暂定协议；有待覆核的协定
7S dV %" ad valorem duty 从价税；按值征税
vzohq1r5 ad valorem duty system 从价税制
&`
00/p ad valorem fee 从价费
GOZQ5m
- ad valorem tariff 从价关税
q(jkit~`A additional allowance 额外免税额
vU8FHVytV additional amount for unexpired risk 未过期风险的额外款额
7i+!^Qj?y additional assessable profit 补加应评税利润
M]4 =(Vv+5 additional assessment 补加评税
}4\!7]FVYX additional commitment 额外承担
\%-E"[! additional commitment vote 额外承担拨款
b5n]Gp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
].k+Nzf _ additional dependent parent allowance 供养父母额外免税额
$xUzFLh=` additional provision 额外拨款
#A|D\IhF additional stamp duty 附加印花税
L)R[)$2(g additional tax 补加税罚款；补加税款
6HEqm>Yau Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_\ 4` adjudged bankrupt 被裁定破产
>2| [EZ adjudicated bankrupt 裁定破产人
pT3X/ ra adjudication fee 裁定费；评定印花税额手续费；评估契据费
T]Tdx.B adjudication of bankruptcy 裁定破产；宣告破产
, N @Yk. adjudication of insolvency 裁定无力偿还债务
x!"SD3r=4> adjusted actual 经调整的实数；调整后的实数
Bg 7j5 adjusted current assets 经调整的流动资产；调整后的流动资产
L=
:d!UF adjusted figure 经调整的数字；调整后的数额
S/nj5Lh adjusted liabilities 经调整的负债；调整后的负债
;LQ# *NjL\ adjusted loss 经调整的亏损；调整后的亏损
l\T!)Ql 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
I+Ncmg )> adjusted profit 经调整的利润；调整后的利润
Xx3 g3P adjusted surplus 经调整的盈余额；调整后的盈余额
w'oo-.k adjusted value 经调整的价值；调整后的价值
z_:eM7]jv adjustment 调整；修订；理算〔保险〕
J0ZxhxX35 adjustment centre 调剂中心
XSm"I[.g adjustment lag 调整过程的时间差距；调整时差
wQD0 vsD adjustment mechanism 调整机制
9lZAa8Rx i adjustment of loss 亏损调整
nOA J9 adjustment process 调整过程；调整程序
fr}1_0DDz adjustment range 调整幅度
,?xLT2>J_ administered exchange rate 受管制汇率
)h>\05|T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z>(r9 R3{ administration expenses 行政费用
z. 2r@Psk administration fee 手续费；行政费
(|0.m8D~D administration in bankruptcy 破产管理
BR& Aq administration order 遗产管理令
hzT{3YtY2 administrator 管理人；遗产管理人
nabBU4;h administrator of the estate 遗产管理人
AfbB~Ll Bq admission of debt 债项承认书
v"P&` 1=T admission of proof 接纳债权证明
Pl rkgS0J advance 放贷款项；垫付款项；预支款项；预付款项
K0EY<Ltq advance account 暂支帐目；预付款帐户
3I9T|wQ-] advance compensation 预付补偿金
! US8aT advance from shareholder 股东垫款
}}^,7n pU advance pending reimbursement 预支以待日后付还
||-nm O y advanced economy 先进经济体系
uip q=Yp. advancement 预付；预付财产
Usa+b
A advances warrant 垫款令
jOUK]>ox: advancing 贷出
D A<F{n.Z: adverse balance 逆差
YSR mt/ adverse exchange 逆汇
!_CX2| advertisement addressed to shareholders 在报章刊登的致股东通告
kz ZDtI) advice for collection 托收通知书
q"gqO%Wb| advice of drawing 提款通知书；汇票通知书
{]wIM^$6+ advice of payment 付款通知
~7dM!g{W Advisory Committee [Securities and Futures Commission]
G'ij?^? 谘询委员会〔证券及期货事务监察委员会〕
R)0N0gH Advisory Committee on Diversification 经济多元化谘询委员会
\~JNQ&_o affidavit 誓章；遗产申报誓章
+h0PR? affidavit of no receipt 述明无收款的誓章
s kN9O"^A affiliate 联号；联营公司；附属公司
$> "J"IX affiliated company 附属公司；联号；联营公司
k: b/Gq` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S~KS9E~\ affordability 负担能力
a q3~!T;W African Development Bank [AfDB] 非洲开发银行
yXJ]U
\ % after-acquired property 事后取得的财产
J|V K P7 after-hours dealing 市后交易
X}ZlW J after-tax profit 税后盈利；税后利润；税后溢利
;B&^yj&; agency agreement 代理协议
BjJ,"sT agency expenses 代理机构的开支
K)\(wxv agency fee 代理费
4p.^'2m Agency Law 《代理法》
PG{i,xq_B{ agent 代理人；承销人
?b||Cr agent of company 公司代理人
=43I1&_
agent's fee 代理人费；经纪费
0cHfxy3 aggregate 总计；总数；总体数字
O^5U B~ aggregate amount 总款额；总额
ze`1fO|% aggregate assets and liabilities 总体资产与负债
6iG(C.b aggregate at constant price 按固定价格计算的总体数字
Zy^=fM aggregate demand 总需求
DH
6q7"@ aggregate gross position 总持仓量
n;wwMMBM aggregate limit 总限额
yL0f1nS aggregate of salaries tax 合计薪俸税
Q,{^S,s< aggregate performance 总体表现；总体业绩
RFw(]o,9cR aggregate supply 总体供应
Z&_y0W=t aggregate surplus 总盈余
PK_ s#uC aggregate total 整体总额
otO
j^x U aggregate value 总值；合计价值
qAo AUD m aggregated basis 合计基准
'T\dkSJv;V aggregated net chargeable income 合计应课税入息实额
)2xE z aggregation 合并计算；合计；总和
{fZb@7?GF aggregation of incomes of husband and wife 夫妇入息合并计算
> 2#%$lX6 aggregation of property 财产的总和
'"y}#h__T agio 差价；贴水
Yc^%zxub 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》
!O|ql6^; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zj<ahg%z 《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》
\V,c]I
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"!O 1j
r; 《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》
|^R*4;Phe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
((XE\V\}Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m`z7fi7u agreement for a settlement 授产协议
/
s,tY74'5 agreement for assignment 转让协议
e@E17l- agreement for sale 售卖协议；买卖协议
dL-i)F
agreement for sale and purchase 买卖协议
6^)rv-L~5y agreement for the payment of interest 支付利息协议
x?#I4RJH; agreement for the repayment of money 还款协议
U&X2cR &a agreement of reinsurance 再保险协议
YutQ ]zYA. Agricultural Bank of China 中国农业银行
@5xu>g Kn air passenger departure tax 飞机乘客离境税
l3 . Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iv*V#J> airport tax 机场税
.}q]`<]ze alcohol duty 酒精税
;f: gX `"\ alienation 让与；让渡；转让
^i+ [m alimony 生活费；赡养费
]jyM@ All Ordinaries Index [AOI] 所有普通股指数
@Br
{!# Wf all risks 全险；综合险
u:@U
$:sZ All Sales Record for Stock Market 《股票市场成交报告》
Y25^]ON*\^ Allied Capital Resources Limited 新联财务有限公司
#02Kdo&Vy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Zb(E:~h\ allocation letter 拨款信件
AEY$@!8
allocation of fund 分配款项；预留款项
[ $pmPr2 allocation of profit 利润分配；溢利分配
j(iu z^I allocation warrant 拨款令
~:4~2 d| allotment 分配；配股
=. *98 allotment notice 股份配售通知；配股通知
`1Zhq+s allotment of shares 股份分配
OR:[J5M) allowable 可获宽免；免税的
y` yZ R
_ allowable business loss 可扣除的营业亏损
kbYeV_OwM allowable expenses 可扣税的支出
Bq@zaMv allowance 免税额；津贴；备抵；准备金
i ib allowance for debts 债项的免税额
5u r)uz]w8 allowance for depreciation by wear and tear 耗损折旧免税额
UZGDdP allowance for funeral expenses 殡殓费的免税额
} g|nz8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5{d\u E%'p allowance for repairs and outgoings 修葺及支出方面的免税额
%d1draL allowance to debtor 给债务人的津贴
|t))u`~ alteration of capital 资本更改
* RWm47 alternate trustee 候补受托人
/ )EY2Y' amalgamation 合并
EF#QH
_X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
87V1#U ^ ambit of charges 征税范围；收费范围
UL(
lf}M amended valuation 经修订的估值
j?6X1cM q American Commodities Exchange 美国商品交易所
2C$R4:Ssw) American Express Bank Limited 美国运通银行
& ze>X American Stock Exchange 美国证券交易所
( CJ.BHu] amortization 摊销
9@K .cdRjQ amount due from banks 存放银行同业的款项
.$&Q[r3Lu amount due from banks abroad 存放海外银行同业的款项
e4`uV q5 amount due from holding companies 控股公司欠款
a^ t?vv amount due from local banks 存放本港银行同业的款项
H6K`\8/SeN amount due to banks 银行同业的存款
)}MHx`KT2 amount due to banks abroad 海外银行同业的存款
WA6!+Gy amount due to holding companies 控股公司存款
O /Rhf[7v* amount due to local banks 本港银行同业的存款
KL [ek amount due to outport banks 外埠银行同业的存款
5|I55CTx amount for note issue 发行纸币的款额
G_ >G'2 amount of bond 担保契据的款额
FY'ty@|_s amount of consideration 代价款额
2 rN ,D( amount of contribution 供款数额
" B{E CM; amount of indebtedness 负债款额
0:=ZkEEeU amount of principal of the loan 贷款本金额
Wh(
|+rJ?Z amount of rates chargeable 应征差饷数额
x[Im%k amount of share capital 股本额
o31Nmy
Ni amount of sums assured 承保款额
`y^sITr amount of variation 变动幅度
-F\qnsZ2 amount of vote 拨款数额
%0,-.(h amount payable 应付款额
+oc
>S amount receivable 应收款额
jjzA .8?(7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]]0,|My7 analysis 分析
6G AaV[])' ancillary risk 附属风险
n6MM5h/#r annual account 周年帐目；周年帐目报表；年度决算；年结
`_vB+a annual accounting date 年结日期
V0*3;n annual allowance 每年免税额；年积金；年度津贴；年津
.fYZ*=P;c annual balance 年度余额
_:g&,2bc annual disposable income 每年可动用收入
y
"w|g~x]c annual estimates 周年预算
(;_FIUz0 annual fee 年费
J=W0Xi ! annual general meeting 周年大会
;sPoUn
s' annual growth rate 年增率；每年增长率
k5`OH8G annual long-term supplement 长期个案每年补助金
$HJT j29/ annual pensionable emolument 可供计算退休金的年薪
{Qv>q$Q annual report 年报
;eL9{eF Annual Report on the Consumer Price Index 《消费物价指数年报》
$t~@xCi]S annual return 周年报表；周年申报表；每年报税表格
C&~1M}I Annual Return Rules 《周年报表规则》
=1p8 i annual review of consumer prices 每年消费物价回顾
Rp9fO?ZjHt annual roll-forward basis 逐年延展方式
&?,6~qm[ annual salary 年薪
6KZf%)$ annual statement 年度报表；年度决算表
<#M`5 X. 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
G:W>I=^DaR annuitant 年金受益人
'heJ"k ? annuity 年金
`J0i.0p annuity contract 年金合约
^|!I + annuity on human life 人寿年金
c{ +A J8 antecedent debt 先前的债项
}8-\A7T ante-dated cheque 倒填日期支票
ZR0r>@M3v< anticipated expenditure 预期开支
nH|,T % anticipated net profit 预期纯利
k S#
CEU7 anticipated revenue 预期收入
)B#
, anti-inflation measure 反通货膨胀措施
h#r^teui) anti-inflationary stance 反通货膨胀立场
\2 y5_;O apparent deficit 表面赤字
kq=V4-a[ apparent financial solvency 表面偿债能力
FQz?3w&ia apparent partner 表面合伙人
a :, y
Z application for personal assessment 个人入息课税申请书
;`YkMS`=W application of fund 资金应用
<A5]]{9 + application to release as liquidator and to destruct the books of accounts and documents
|RkcDrB~ 申请免除清盘人职务及毁灭帐簿与文件
Q/ms]Du appointed actuary 委任精算师
N6OMY P1 appointed auditor 委任核数师；委任审计师
/93l74.w appointed trustee 委任的受托人
wC_l@7 t appointer 委任人
epHJ@ W@# apportioned pro rata 按比例分摊
u lFzZHJ apportionment 分配；分摊
Yap?^&GV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'*^yAlgtt apportionment formula 分摊方程式
/iC;%r1L apportionment of estate duty 遗产税的分摊
v1JS~uDz appraisal 估价；评估
7dG 79H appreciable growth 可观增长
*OJ/V O appreciable impact 显着影响
-|k)tvAm appreciable increase 可观增长
L Q11ba appreciation 增值；升值
J5p"7 bc appreciation against other currencies 相对其他货币升值
[#Lc]$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#1 1NPo9 appreciation tax 增值税
Uxfl_@lJ appropriation 拨款；拨用；拨付
5 7a2^ appropriation account 拨款帐目
'ly? P8h Appropriation Bill 拨款法案
"gtHTqheH appropriation-in-aid system 补助拨款办法
[H<bh% approved assets 核准资产
O,bkQY$v approved basket stock 认可一篮子证券
.nu @ o40 approved budget 核准预算
T<3BT approved charitable donation 认可慈善捐款
fKC3-zm approved charitable institution 认可慈善机构
=<r8fXWZ approved currency 核准货币；认可货币
g]c[O*NTL approved estimates 核准预算
| Xi% approved estimates of expenditure 核准开支预算
`p
b5*h6r! approved overseas insurer 核准海外保险人
RO;Bl:x4 approved overseas trust company 核准海外信托公司
p(;U@3G approved pooled investment fund 核准汇集投资基金
do*}syQ`O approved provident fund scheme 认可公积金计划
I:bD~F b3 approved provision 核准拨款
?"#%SKm approved redeemable share 核准可赎回股份
n79QJl / approved regional stock 认可地区性证券
; 8WZx approved retirement scheme 认可退休金计划
T{qTj6I approved subordinated loan 核准附属贷款
w=]Ks'C] arbitrage 套戥；套汇；套利
%W,D;?lEo> arbitrageur 套戥者；套汇者
X"gCR n%tn arbitrary amount 临时款项
A[IL
H_w arrangement 措施；安排；协定
NjP DX>R\K arrears 欠款
8dD2 arrears of pay 欠付薪酬
<!-sZ_qq arrears of revenue 逾期未收税款；逾期未收的帐项
W?yd#j articles of association 组织章程；组织细则；组织章程细则
b*a2,MiM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e^4 p% ascertainment of profit 确定利润
sDr/k`> "Asia Clear" “亚洲结算系统”
=S '%`] f? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~> O) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;6@r-r Asian Development Fund [ADF] 亚洲发展基金
2?m.45` Asian dollar bond 亚洲美元债券
:j |IP)-f Asian dollar market 亚洲美元市场
%75xr9yOP Asian dollar rate 亚洲美元利率
}i {sg# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dzK{
Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`l2O?U -@ asked price 沽盘；喊价；索价；卖方报价
?
J} r assessable income 应评税入息
!US d9 assessable loss 应评税亏损
g%F"l2M assessable profit 应评税利润
g (VNy@ assessable value 应评税值
0;S, tJg assessed profit 估定利润
/@AEJ][$ assessed value 经评估价值
}$MN |s assessment 评税；评定；估价；评税单
#&v/icz$ assessment number 评税编号；估价编号
u2oKH{/z assessment of additional tax 补加税评税
ikWtC]y assessment of performance 业绩评估；实绩评价
DeR='7n Assessor 评税主任
PH"hn ] asset price bubbles 资产价格泡沫
!D!~ ^\ asset-backed securities 具资产保证的证券
DG4 d"Jy assets accretion 资产增值
[."[p Y assets and liabilities 资产与负债
`V)Z )uN{0 assets betterment statement 资产递增表；资产改进表
p a}*E assets lending 实物放款；有抵押贷款
Z_\C*^ assets of the company passing on the death 死者去世时转移的公司资产
?JL7=o
X assets pledged as security for liabilities 用作负债抵押的资产
J=.`wZQkS assets portfolio 资产投资组合
^p n(=4 assets price 资产价格
t iN?/ assets quality 资产质素
b:qY gg assets realization 资产变现
^[%%r3"$C assets refinancing arrangement 资产再集资安排
V8eB$in assets securitization 资产证券化
S'oGt &Z< assets situated outside Hong Kong 在香港以外地方的资产
Z/rP"|E uQ assets stripping 削减资产；拆卖资产
1B),A~Ip assets value 资产值
tXJU vish assignee 承让人
BCe_@ assignment 转让；转让书；转让契
G'YH 6x, assignment of interest 权益转让
omWJJ|b ~ assignment of letters patent and trade mark 专利证书及商标转让
BBcV9CGU assignment of property 物业转让；物业转让书
TO%dw^{_` assignment right 转让权
^(viM?* assignor 转让人
M#|dIbns
H associate 有联系的人；有关连人士；相联者；合伙人；联系人
_ gKe%J& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PtqJ*Z associate member 附属会员
@EE."T9 associated body corporate 相联法人团体
Sa19q.~% associated company 相联公司；联属公司
olLfko4$*V associated corporation 相联法团
qY\f'K}Q* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b64
@s2] 公认会计师公会〔英国〕
$gBd <N9|c Association of Futures Exchange Brokers 香港期货经纪协会
jx Jv. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}|%eCVB association of underwriters 承保人组织
?g!V!VS2 assumption of control 接管
iH^z: %dP assurance 担保；保险；转易；转易书
-,K! assurance of interest 权益的转易
&3J@BMYp at 19XX price 按一九ＸＸ年价格计算
drs B/ at a discount 按赔价计算；按贴水价格计算；打折扣
-W,}rcj*| at a premium 按溢价计算；按升水价格计算
(C]o, 7cYS at call 通知付款；按通知
6_N(;6kx( at constant market price 按固定市价计算
1-RIN}CSd at constant price 按固定价格计算
Kscd}f)yx? at cost 按成本计算
EGl^ ! .' at current market price 按当时市价计算；按现时市价计算
"UwH\T4I at current price 按当时价格计算；按现时价格计算
czlFr|O; at factor cost 按要素成本计算；按生产要素成本计算
1s1=rZ! at money-of-the-day price 按付款当日价格计算
5U_H>oD at or better 按指定或较佳价位〔买卖指令〕
<0S=,! at par 按面值计算；平价
S*AERm at sight 见票即付
Lg"C ] at the close 按收市盘
e.c3nKXZ q at the opening 按开市盘
KR7@[ attestation 见证；见证条款
K'#E3={tt at-the-money option 平价期权
+H$!a attorney 受权人；受托代表人
=IAsH85Q attornment 新拥有人承认书
\QU^>2 3 attributable profit 可归属利润
Xl74@wq attributable share value 可归属股份价值
Ts~L:3oaQ Auckland Stock Exchange 奥克兰证券交易所
$ cj>2. auction 拍卖
};'\~g,1 auctioneer 拍卖商
nC{%quwh{ audit 审计；核数
Zw
wqSyuGf Audit Commission 审计署
^&g=u5
d0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wf1ly S 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〕
u{["50~ audit review 帐目审查
]
}f9JNf$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Pz$R(T V audited account 审计帐目；经审计的帐目
q\\gpCgp audited annual account 经审计的周年帐目
vFEQ7 qI audited balance sheet 经审计的资产负债表
/ g 2b auditor 核数师；核数主任；审计师
IHRGw auditor's certificate 核数师证明书；审计师证明书
kA7mLrON auditor's report 核数师报告；审计师报告
H(Eh c Aussie bond 澳元债券
I@\OaUGr+ austerity budget 紧缩预算
B C'llD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s`>[F@N7.o Australia All Ordinaries Index 澳洲所有普通股票指数
[5Lz/ix= Australian Dollar [AUD] 澳元
_#vrb;.+ Australian Options Market 澳大利亚期权市场
Xy%p "b< Australian Securities Commission 澳洲证券事务监察委员会
7 I>G{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ws^4?O Australian Stock Exchange 澳大利亚证券交易所
sUE ?v9 Austrian Schilling [ATS] 奥地利先令
&>H!}"Yk authentication 认证；鉴证
vzmc}y G authority to purchase 委托购买证；委购书
x`6<m!d` authorization 认可；核准；授权；授权书
]vuwkn+) authorization by direction 指示授权
_ 84ut authorization by instruction 指令授权
XV^1tX>f{ authorization by warrant 令状授权
H ty0qr3 authorization of unit trust 单位信托的认可
A/`%/0e authorized agent 指定代理人
XkyKBg- authorized capital 法定资本
IU tx!.]4 authorized clerk 出市员
`Qeg authorized dealer 认可交易商
VE 8;sGaJ authorized financial institution 认可财务机构
0@AAulRl authorized fund 认可基金
d:yqj: authorized fund house 获授权的基金公司；认可基金公司
~Ch+5A; authorized institution 认可机构
*}8t{ F@k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W0}B'VS.I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I[n ^{8gz authorized insurer 获授权保险人；获认可承保人
U T="2*3gz authorized investment 特准投资项目
S]E.KLR?[; authorized person 获授权人
I" KN"v^ authorized representative 获授权代表
+>4;Z d!@d authorized share capital 法定股本
m>SEr xU(z automated quotation system 自动报价系统
YM
DMH"3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rSrIEP,c' 自动交易系统〔香港期货交易所有限公司〕
j!3 Gz automatic adjustment mechanism 自动调整机制
Uo2GK3nT automatic adjustment system 自动调整系统
^%` wJ.c Automatic Clearing House 自动票据交换所
o: ;"w"G automatic exchange rates accumulation system 自动化汇率累集系统
0
Us5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Qqlup automatic teller machine [ATM] 自动柜员机
":_ v K}5 autopay 自动转帐
2=_g f available assets 可用资产
f47M#UC available fiscal reserve 现存财政储备
3N_"rNKD available profit 可用利润
Bp@v,)8* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a+Ac[> average 平均；平均数；海损
: >>@rF , average basic salary 平均基本薪金
-+O
9<3ly average consumer expenditure 平均消费开支；一般消费开支
]7e =fM9V; average cost 平均成本
hqR w^2F average cost of land production 增辟土地平均成本
6"}?.E$ average daily turnover 平均每日成交额
be + 4junf average daily wage rate 平均每日工资率
+a*tO@HG average expenditure pattern 平均开支模式
K#"O
a
h average growth rate 平均增长率
HF(KN{0.B average net fixed assets 固定资产平均净值
3d|9t9 v average of relatives 相对价格平均数
YQY%M>F@d% average price 平均价格
3$X'Y]5a average propensity to consume 平均消费倾向；一般消费倾向
P+$ :( I average propensity to save 平均储蓄倾向；一般储蓄倾向
o *J3C> average rate 平均率
)wNP(
@$L average revenue 平均收入；平均收益
H<3I 5Kgt average stock 平均库存；平均存货
9V5-%Iv average yearly rent 平均年租
%HJK; avoidance of double taxation 避免双重课税
%plo=RF avoidance of tax 避税
