A:
i2a"" zac A share Ａ股；甲类股份
0 Zt=1Tv abatement of tax 减税；减扣免税额
>S3, _@C ABN AMRO Bank N.V. 荷兰银行
&\3k(j above-the-line expenditure 线上项目支出；经常预算支出
x*8l z\w above-the-line receipt 线上项目收入；经常预算收入
B74L/h ABSA Asia Limited 南非联合亚洲有限公司
C^} 2::Qu absolute change 绝对数值变更
To x{Sk3L absolute expenditure 实际开支
SJYy,F],V" absolute guideline figure 绝对准则数字
QKj-"y[ absolute interest 绝对权益
`zr %+ absolute order of discharge 绝对破产解除令
r%M.rYLG{ absolute profit margin 绝对利润幅度
So ?ScX\lG absolute value 实值；绝对值
FME&v Uh/ absolutely vested interest 绝对既得权益
.
6wyu7oK absorbed cost 已吸收成本；已分摊成本
w]4=uL6 absorption 吸收；分摊；合并
+=XDNSw absorption rate 吸收率；摊配率；分摊率
(J c} K ACB Finance Limited 亚洲商业财务有限公司
ZT
UaF4k j acceptable form of reciprocity 合理的互惠条件
MwoU>+XB acceptable rate 适当利率；适当汇率
uR|?5DK acceptance agreement 承兑协议
6Un 61s acceptance for honour 参加承兑
-h5yg`+1N\ acceptor 承兑人；接受人；受票人
th@a./h" acceptor for honour 参加承兑人
6x1 !!X+)+ accident insurance 意外保险
.qjVw?E Accident Insurance Association of Hong Kong 香港意外保险公会
}y<p_dZI accident insurance scheme 意外保险计划
yPgDb[V+ accident year basis 意外年度基准
7pB5o2CD 0 accommodation 通融；贷款
n*tT < accommodation bill 通融票据；空头票据
2 EG` accommodation party 汇票代发人
*O>O HX account balance 帐户余额；帐户结余
'$5.{o`s*1 account book 帐簿
a ?LrSk` account collected in advance 预收款项
byj}36LN62 account current book 往来帐簿
JGP<'6"L$ account of after-acquired property 事后取得的财产报告
VDCG
5QP6( account of defaulter 拖欠帐目
'=|2, H] account payable 应付帐款
=B}a +0u! account payee only [A/C payee only] 只可转帐；存入收款人帐户
#WBlEVx;Z account receivable 应收帐款
2OXcP!\Y account receivable report 应收帐款报表
@a AR99 M account statement 结单；帐单；会计财务报表
'A0.(a5 account title 帐户名称；会计科目
k4|9'V&1*6 accountant's report 会计师报告
Dc,h( 2 Accountant's Report Rules 会计师报告规则
6mP
s;I accounting and auditing procedure 会计与审计程序；会计与核数程序
P@ gVzx)M Accounting Arrangements 《会计安排》
a[<'%S#3x accounting basis 会计基础
XIM!] accounting by Official Receiver 破产管理署署长呈交的帐目
)7U^&I, Accounting Circular 《会计通告》
sSisO?F!Z accounting class 会计类别
e:SBX/\j accounting date 记帐日期；会计结算日期
[dG&"%5vD accounting for money 款项核算
Y\7 >> ? Accounting Officer 会计主任
9:|z^r accounting period 会计报告期；会计期
AlW0GK=N-p accounting policy 会计政策；会计方针
V SJGp` accounting practice 会计惯例
tb^8jC accounting principle 会计准则
Nm {\?
accounting record 会计记录
. ZuRH_pI accounting report 会计报告
r(ej=aR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)E--E+j Accounting Society of China 中国会计学会
R,mOV8y"W[ accounting statement 会计报表
Fai_v{&? accounting system 会计制度；会计系统
k
lLhi<* accounting transaction 会计事项；帐务交易
` ZO#n accounting treatment 会计处理
Z(fXN$ accounting year 会计年度
^[ K3 ]*!@ accretion 增值；添加
r-M:YB accrual 应计项目；应累算数目
+ .Pv:7gh accrual basis 应计制；权责发生制
{Y> 5 [gp accrual basis accounting 应计制会计；权责发生制会计
G ZxM44fP accrue 应累算；应计
a;=) ` accrued benefit 应累算利益
6jv_j[[ accrued charges 应计费用
;x 9_ accrued cumulative preference share dividend 应累算的累积优先股股息
en"]u,! accrued expenses 应累算费用
6 #A g^A accrued interest payable 应付利息；应计未付利息
(@t O1g accrued interest receivable 应收利息；应计未收利息
"/ N ?$ accrued right 累算权益
Dj
Z;L E> accruing profit 应累算的利润
YCv)DW; accumulated fiscal reserve 累积财政储备
T r}z&efY accumulated profit 累积利润；滚存溢利
lHRs3+ accumulated reserve 累积储备
grvm2`u accumulation of surplus income 累积收益盈余
(G:A^z acquired assets 既得资产
?xftr ( acquisition 收购；购置；取得
EV1x"}D A_ acquisition cost 购置成本
81m3j`b acquisition expenses 购置费用
/RVy?)hVT# acquisition of 100% interest 收购全部股权
\rXmWzl{ acquisition of control 取得控制权
gN2$;hb? acquisition of fixed assets 购置固定资产
@J`o
pR acquisition of shell “买壳”
(IlH g^" acquisition price 收购价
.YV{w L@cB act of God 天灾
*&WkorByW acting partner 执事合伙人
# BB,6E
active market 买卖活跃的市场；交投畅旺的市场；旺市
^?pf.E!F` active partner 积极参与的合伙人
;[-OMGr]# active trading 交投活跃
<evvNSE actual circulation 实际流通
{WBe(dc_% actual cost 实际成本
+iS'$2)@ actual expenditure 实际开支；实际支出
AYhWeI+ actual income 实际入息；实际收入；实际收益
|u r/6{Oj1 actual market 现货市场
L-&N* actual price 现货价；实际价格
)-98pp7~BB actual profit 实际利润
` Aa}q(}k actual quotation 实盘；实际价位；实际报价
kF%EJuu actual year basis 按实际年度计算
U_s3) /' actuals 实货
[i[*xf-B actuarial investigation 精算调查
r[doN{% actuarial principle 精算原则
@vsgmz actuarial report 精算师报告
nWfzwXP>_ Actuarial Society of Hong Kong 香港精算学会
oXC|q -(C actuarial valuation 精算师估值
oRf .34 actuary 精算师
cyM9[X4rC ad referendum agreement 暂定协议；有待覆核的协定
eUBf-xA ad valorem duty 从价税；按值征税
k|C~qe3E ad valorem duty system 从价税制
i cO$9c ad valorem fee 从价费
{e'P* j ad valorem tariff 从价关税
bQU {)W additional allowance 额外免税额
|PGF g0li additional amount for unexpired risk 未过期风险的额外款额
g=Gd| additional assessable profit 补加应评税利润
l ga%U~ additional assessment 补加评税
OyI? P_0 u additional commitment 额外承担
` ,lm:x+(0 additional commitment vote 额外承担拨款
YmrrZ&]q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d=` a-R0 additional dependent parent allowance 供养父母额外免税额
L/ L#[ additional provision 额外拨款
z7vc|Z|
additional stamp duty 附加印花税
5j8aMnv s additional tax 补加税罚款；补加税款
:G.u{cw Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@nC][gNv adjudged bankrupt 被裁定破产
b 7XTOB_HO adjudicated bankrupt 裁定破产人
PK C}!>2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
rJj NoY adjudication of bankruptcy 裁定破产；宣告破产
mu#I F'|b adjudication of insolvency 裁定无力偿还债务
0+-"9pED>E adjusted actual 经调整的实数；调整后的实数
1 c 5+X Cr adjusted current assets 经调整的流动资产；调整后的流动资产
ae %Bl[ adjusted figure 经调整的数字；调整后的数额
OC?a[^hB^) adjusted liabilities 经调整的负债；调整后的负债
?;GbK2\bj adjusted loss 经调整的亏损；调整后的亏损
\d'>Ky;GD adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x;^DlyyYU adjusted profit 经调整的利润；调整后的利润
GHs,,J; adjusted surplus 经调整的盈余额；调整后的盈余额
=3h?!$#? adjusted value 经调整的价值；调整后的价值
q8m{zSr adjustment 调整；修订；理算〔保险〕
]\ ~s83?X adjustment centre 调剂中心
(vR9vOpJ adjustment lag 调整过程的时间差距；调整时差
r \PO?1 adjustment mechanism 调整机制
FT F`-}Hz adjustment of loss 亏损调整
ojc m%yd adjustment process 调整过程；调整程序
ftb .CPWI adjustment range 调整幅度
T!f+H?6 administered exchange rate 受管制汇率
VyMFALSe]h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?l> <?i administration expenses 行政费用
Vn=K5nm administration fee 手续费；行政费
X-,mNv z administration in bankruptcy 破产管理
!_?K(X~/ administration order 遗产管理令
1Yk!R9. administrator 管理人；遗产管理人
{6I)6}w!k administrator of the estate 遗产管理人
B*OEG* t admission of debt 债项承认书
>='y+ 68 admission of proof 接纳债权证明
0?$jC-@k: advance 放贷款项；垫付款项；预支款项；预付款项
[Qw BSq8) advance account 暂支帐目；预付款帐户
gLDO|ADni advance compensation 预付补偿金
]>9[}'u advance from shareholder 股东垫款
JT, [; advance pending reimbursement 预支以待日后付还
ngt?9i;N advanced economy 先进经济体系
'?Jz8iu- advancement 预付；预付财产
+^6a$ N advances warrant 垫款令
MJ\^i4 advancing 贷出
eu MJ c adverse balance 逆差
Jkx_5kk/\ adverse exchange 逆汇
r"_U-w advertisement addressed to shareholders 在报章刊登的致股东通告
^ g'P
H{68 advice for collection 托收通知书
|j2$ G~B6 advice of drawing 提款通知书；汇票通知书
7DZZdH$Fm advice of payment 付款通知
YHp]O+c Advisory Committee [Securities and Futures Commission]
e0" 80"D 谘询委员会〔证券及期货事务监察委员会〕
]lqe ,> Advisory Committee on Diversification 经济多元化谘询委员会
(v,g=BS, affidavit 誓章；遗产申报誓章
!MyCxM6 affidavit of no receipt 述明无收款的誓章
9 cIKi#Bl affiliate 联号；联营公司；附属公司
p!o?2Lbiw affiliated company 附属公司；联号；联营公司
ip+?k<]z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L eu93 f2 affordability 负担能力
&cpqn 2Z
African Development Bank [AfDB] 非洲开发银行
- =InGm\Y after-acquired property 事后取得的财产
z%q)}$O after-hours dealing 市后交易
<#ng"1J after-tax profit 税后盈利；税后利润；税后溢利
cU|tG!Ij? agency agreement 代理协议
W9rmAQjn agency expenses 代理机构的开支
!h ugn6 agency fee 代理费
f-BPT2U+ Agency Law 《代理法》
O}-+o 1 agent 代理人；承销人
sh ZEE2Dr agent of company 公司代理人
A4tb>O M agent's fee 代理人费；经纪费
7~qyz]KkE aggregate 总计；总数；总体数字
f
q&(&(| aggregate amount 总款额；总额
yog( aggregate assets and liabilities 总体资产与负债
wM``vx[/ aggregate at constant price 按固定价格计算的总体数字
K^Ho%_) aggregate demand 总需求
" Ng%"Nz aggregate gross position 总持仓量
3P *[ !KI aggregate limit 总限额
D~zk2 aggregate of salaries tax 合计薪俸税
g QYs, aggregate performance 总体表现；总体业绩
/ tG[pg{[ aggregate supply 总体供应
` yYYyB[ aggregate surplus 总盈余
gSk0#Jt aggregate total 整体总额
z q'KX/o aggregate value 总值；合计价值
h:=W`(n5u aggregated basis 合计基准
{+^&7JX aggregated net chargeable income 合计应课税入息实额
Rn $TYCO aggregation 合并计算；合计；总和
I]-"Tw aggregation of incomes of husband and wife 夫妇入息合并计算
l+#uQo6cqQ aggregation of property 财产的总和
?~3Pydrb # agio 差价；贴水
^2 `*1el Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
v ;nnr0; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U?xa^QVhj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
=/ +f3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8dLK5"_3 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
- 4v2] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a|-ozBFR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1wy?<B.f agreement for a settlement 授产协议
em9nuXG agreement for assignment 转让协议
@M*oq2U; agreement for sale 售卖协议；买卖协议
f;%=S:3 agreement for sale and purchase 买卖协议
3z0 %uY[e agreement for the payment of interest 支付利息协议
nC}Y+_wo0 agreement for the repayment of money 还款协议
G.:QA}FE' agreement of reinsurance 再保险协议
+F92_a4 Agricultural Bank of China 中国农业银行
n
>@Qx$- air passenger departure tax 飞机乘客离境税
ROJ=ZYof Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cKB1o0JsYJ airport tax 机场税
ckkm}|&m alcohol duty 酒精税
ID~}pEQ alienation 让与；让渡；转让
fD*jzj7o , alimony 生活费；赡养费
&S=xSs:q. All Ordinaries Index [AOI] 所有普通股指数
>{{0odB F all risks 全险；综合险
!8I80 :e_~ All Sales Record for Stock Market 《股票市场成交报告》
!>?*gc.< Allied Capital Resources Limited 新联财务有限公司
";Q}Gs} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4vi [hiV allocation letter 拨款信件
C ~Doj allocation of fund 分配款项；预留款项
VQI[ J allocation of profit 利润分配；溢利分配
(H ;,E- allocation warrant 拨款令
(z:qj/| allotment 分配；配股
wln"g,ct allotment notice 股份配售通知；配股通知
/], 9 N allotment of shares 股份分配
+yx L}=4s allowable 可获宽免；免税的
+W"DN5UV allowable business loss 可扣除的营业亏损
BUUc9&f3o allowable expenses 可扣税的支出
=@P]eK/ allowance 免税额；津贴；备抵；准备金
I&f!>y?,Z allowance for debts 债项的免税额
Eih6?Lpu allowance for depreciation by wear and tear 耗损折旧免税额
PU-L,]K allowance for funeral expenses 殡殓费的免税额
' 3=@UBs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a(AY Y<g allowance for repairs and outgoings 修葺及支出方面的免税额
/<k]mY cu allowance to debtor 给债务人的津贴
z:; yx alteration of capital 资本更改
XZ: 6A]62I alternate trustee 候补受托人
~?Zm3zOCc2 amalgamation 合并
|`' WEe2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K(AZD&D ambit of charges 征税范围；收费范围
Z 3f} 'vr amended valuation 经修订的估值
dN@C)5pm5` American Commodities Exchange 美国商品交易所
UHS "{% American Express Bank Limited 美国运通银行
K$wxiGg8P American Stock Exchange 美国证券交易所
6GoQJ amortization 摊销
0py29>"t amount due from banks 存放银行同业的款项
))6Y Oc amount due from banks abroad 存放海外银行同业的款项
?>NX}~2cf amount due from holding companies 控股公司欠款
s)#TT9BbV amount due from local banks 存放本港银行同业的款项
U
U3o (Yq amount due to banks 银行同业的存款
L0qL\>#ejr amount due to banks abroad 海外银行同业的存款
xHe "c< amount due to holding companies 控股公司存款
C8O<fwNM
amount due to local banks 本港银行同业的存款
qG3MyK%O\ amount due to outport banks 外埠银行同业的存款
<l< y R? amount for note issue 发行纸币的款额
C6qGCzlG` amount of bond 担保契据的款额
A+Kp ECP amount of consideration 代价款额
-ZoAbp$ amount of contribution 供款数额
6$t+Q~2G! amount of indebtedness 负债款额
GHQm$|3 I amount of principal of the loan 贷款本金额
|<JBoE]3B amount of rates chargeable 应征差饷数额
s=Xg6 D amount of share capital 股本额
Ap> H-/C amount of sums assured 承保款额
B D [<>Wm amount of variation 变动幅度
s8;*Wt amount of vote 拨款数额
A$rCo~Ek amount payable 应付款额
:464~tHI[` amount receivable 应收款额
1]"S? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-Pa R&0Tt analysis 分析
;pqS|ayl ancillary risk 附属风险
v?l*jr1-2 annual account 周年帐目；周年帐目报表；年度决算；年结
GQYB2{e> annual accounting date 年结日期
1-.(p A' annual allowance 每年免税额；年积金；年度津贴；年津
4ve Xg/l annual balance 年度余额
L0*f(H annual disposable income 每年可动用收入
++BQ==@ annual estimates 周年预算
2p~G][ annual fee 年费
@2sr/gX^ annual general meeting 周年大会
71Y3.1+ annual growth rate 年增率；每年增长率
_
Gkb[H&RZ annual long-term supplement 长期个案每年补助金
U. 1&'U* annual pensionable emolument 可供计算退休金的年薪
%>1C ($^ annual report 年报
g6 @^n$Y Annual Report on the Consumer Price Index 《消费物价指数年报》
*t`=1Ioj annual return 周年报表；周年申报表；每年报税表格
k/i&e~! \ Annual Return Rules 《周年报表规则》
xu@+b~C\ annual review of consumer prices 每年消费物价回顾
vBV_aB1{ annual roll-forward basis 逐年延展方式
Ah;`0Hz; annual salary 年薪
X.AE>fx*h annual statement 年度报表；年度决算表
hLaQ[9 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F#z1 sl' annuitant 年金受益人
U%)*I~9 annuity 年金
[j?<& ^SW annuity contract 年金合约
_pkmHj( annuity on human life 人寿年金
ctR ^"'u antecedent debt 先前的债项
^xq)Q?[{ ante-dated cheque 倒填日期支票
]' <"qY anticipated expenditure 预期开支
EME}G42KN anticipated net profit 预期纯利
|N|[E5Cn anticipated revenue 预期收入
- H`, ` #{ anti-inflation measure 反通货膨胀措施
j rg B56LL anti-inflationary stance 反通货膨胀立场
OpmPw4?} apparent deficit 表面赤字
OG^#e+ apparent financial solvency 表面偿债能力
K<v:RbU|[1 apparent partner 表面合伙人
T+>W(w
i application for personal assessment 个人入息课税申请书
@Py?.H application of fund 资金应用
juMHc$d17 application to release as liquidator and to destruct the books of accounts and documents
"5"{~3Gw^ 申请免除清盘人职务及毁灭帐簿与文件
HBZtg appointed actuary 委任精算师
5>-~!Mg1 appointed auditor 委任核数师；委任审计师
" ,]A ., appointed trustee 委任的受托人
j|VX6U
appointer 委任人
!Hj
7|5 apportioned pro rata 按比例分摊
Vg7BK% apportionment 分配；分摊
{*X|)nr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
< fYcON apportionment formula 分摊方程式
fz rH}^ apportionment of estate duty 遗产税的分摊
:MG Ip%3 appraisal 估价；评估
=/ 19 -Y: appreciable growth 可观增长
} ok'd=M appreciable impact 显着影响
vkLyGb7r< appreciable increase 可观增长
+< )H2 appreciation 增值；升值
gyob q'o- appreciation against other currencies 相对其他货币升值
>1q:-^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ckbD/ + appreciation tax 增值税
6>[J^k%~w) appropriation 拨款；拨用；拨付
CIQ9dx7> appropriation account 拨款帐目
G5UNW<P2C Appropriation Bill 拨款法案
v %S$5 appropriation-in-aid system 补助拨款办法
3A3WD+[L approved assets 核准资产
pEY zB; approved basket stock 认可一篮子证券
=91f26c!~ approved budget 核准预算
|&~);>Cq2 approved charitable donation 认可慈善捐款
wvH*<,8V q approved charitable institution 认可慈善机构
' &Tz8.jp~ approved currency 核准货币；认可货币
n M `pnR_ approved estimates 核准预算
uk3PoB^ > approved estimates of expenditure 核准开支预算
q5 .5 %W approved overseas insurer 核准海外保险人
&&O tj-n5 approved overseas trust company 核准海外信托公司
"F?p Y@4 approved pooled investment fund 核准汇集投资基金
ZBjb f_M: approved provident fund scheme 认可公积金计划
O*9d[jw[ approved provision 核准拨款
IW=%2n(<1 approved redeemable share 核准可赎回股份
&7KX`%K"D approved regional stock 认可地区性证券
~uuM0POo approved retirement scheme 认可退休金计划
j#9n.i
%h approved subordinated loan 核准附属贷款
]E1|^[y arbitrage 套戥；套汇；套利
l>pnY%(A arbitrageur 套戥者；套汇者
uy([>8uu arbitrary amount 临时款项
,9 W!cD+0 arrangement 措施；安排；协定
.19_E Q >+ arrears 欠款
rrl{3
? arrears of pay 欠付薪酬
D ;Y2yc[v arrears of revenue 逾期未收税款；逾期未收的帐项
hmv*IF. articles of association 组织章程；组织细则；组织章程细则
D\ P-|} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sM9N Hwg ascertainment of profit 确定利润
sd
|c/ayh~ "Asia Clear" “亚洲结算系统”
Q'rX ]kk_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W1[C/dDc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sX(rJLbD Asian Development Fund [ADF] 亚洲发展基金
I} \ `l+ Asian dollar bond 亚洲美元债券
!~] '&9 Asian dollar market 亚洲美元市场
_J0(GuG=~ Asian dollar rate 亚洲美元利率
^NrC 8,p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F "-GhjK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]gVW&3ZW asked price 沽盘；喊价；索价；卖方报价
i7`/ "5I assessable income 应评税入息
z"Wyf6H0T assessable loss 应评税亏损
>"D0vj assessable profit 应评税利润
V""3#Tw assessable value 应评税值
SKJ' 6*6 assessed profit 估定利润
xsg55` assessed value 经评估价值
kj`h{Wc[) assessment 评税；评定；估价；评税单
K?=g
IC: assessment number 评税编号；估价编号
1fV\84m^ assessment of additional tax 补加税评税
-\g@s@5 assessment of performance 业绩评估；实绩评价
{QI deB[ Assessor 评税主任
]GzfU'fOn| asset price bubbles 资产价格泡沫
#wF6Wx iG asset-backed securities 具资产保证的证券
d4LH`@SUZ- assets accretion 资产增值
-V:7j8 assets and liabilities 资产与负债
4x" je assets betterment statement 资产递增表；资产改进表
!-8y;,P assets lending 实物放款；有抵押贷款
0~ cbB assets of the company passing on the death 死者去世时转移的公司资产
HCa EETk5 assets pledged as security for liabilities 用作负债抵押的资产
B`|H }KU assets portfolio 资产投资组合
*4g :V ;L assets price 资产价格
|k)Nf+(}W
assets quality 资产质素
k'K 1zUBj assets realization 资产变现
}Q_ }c9? assets refinancing arrangement 资产再集资安排
;uq i assets securitization 资产证券化
- S%8 assets situated outside Hong Kong 在香港以外地方的资产
{ ?]& P assets stripping 削减资产；拆卖资产
q ` @8 assets value 资产值
% &i Wc_" assignee 承让人
0V'XE1h assignment 转让；转让书；转让契
9<"l!noy assignment of interest 权益转让
]Waa7)}DM assignment of letters patent and trade mark 专利证书及商标转让
hJ (S]1B~G assignment of property 物业转让；物业转让书
M1XzA
`* assignment right 转让权
+ $/mh assignor 转让人
zl$z> z ) associate 有联系的人；有关连人士；相联者；合伙人；联系人
0y=lf+xA* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*"j3x}
U< associate member 附属会员
O y y E0 associated body corporate 相联法人团体
! p3vnO X6 associated company 相联公司；联属公司
fUB+9G(Bx associated corporation 相联法团
Kk/cI6`W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
't3nh 公认会计师公会〔英国〕
<s5s<q2 Association of Futures Exchange Brokers 香港期货经纪协会
h\*I*I8C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}z_7?dn/ association of underwriters 承保人组织
KOD%>+vG$ assumption of control 接管
Wq*W+ 7=. assurance 担保；保险；转易；转易书
FMAt6HfU assurance of interest 权益的转易
n#)kvr at 19XX price 按一九ＸＸ年价格计算
jn>RE at a discount 按赔价计算；按贴水价格计算；打折扣
0zXF{5U p at a premium 按溢价计算；按升水价格计算
ljjnqQ% at call 通知付款；按通知
>>0c)uC|W at constant market price 按固定市价计算
,kE"M1W at constant price 按固定价格计算
CDWchY at cost 按成本计算
3mXRLx=0> at current market price 按当时市价计算；按现时市价计算
oY7 eVu z at current price 按当时价格计算；按现时价格计算
+'9eo%3O at factor cost 按要素成本计算；按生产要素成本计算
~ tqDh( at money-of-the-day price 按付款当日价格计算
'h; x>r at or better 按指定或较佳价位〔买卖指令〕
] PZ\N~T at par 按面值计算；平价
. q9i10C at sight 见票即付
F vHd ` at the close 按收市盘
H)i%\7F5 at the opening 按开市盘
>FReGiK$T attestation 见证；见证条款
q%MLj./?[ at-the-money option 平价期权
$(;0;!t. attorney 受权人；受托代表人
7)y
+Q U] attornment 新拥有人承认书
KJ8Qi+cZ attributable profit 可归属利润
r<-@.$lf attributable share value 可归属股份价值
#l_hiD`;r Auckland Stock Exchange 奥克兰证券交易所
/` 4B-Y4M4 auction 拍卖
k_7agW auctioneer 拍卖商
cy#N(S [ 1 audit 审计；核数
]o*-|[^? Audit Commission 审计署
aT PmW]w6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1#^r 5E4 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〕
n }4L q^$ audit review 帐目审查
_u8d`7$*% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"9!CsloWhz audited account 审计帐目；经审计的帐目
Z+ C&?K audited annual account 经审计的周年帐目
GsC4ty audited balance sheet 经审计的资产负债表
U,GY']J auditor 核数师；核数主任；审计师
b d3q207> auditor's certificate 核数师证明书；审计师证明书
S&;D auditor's report 核数师报告；审计师报告
|=ljN7]! Aussie bond 澳元债券
nWv6I& austerity budget 紧缩预算
M7SVD[7~HM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VseeU;q Australia All Ordinaries Index 澳洲所有普通股票指数
s@5r}6?M Australian Dollar [AUD] 澳元
IP l]$j>N Australian Options Market 澳大利亚期权市场
VHTr;(]hk Australian Securities Commission 澳洲证券事务监察委员会
+v"%@lC}; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q<w Q/m Australian Stock Exchange 澳大利亚证券交易所
1<3! Austrian Schilling [ATS] 奥地利先令
= j
S authentication 认证；鉴证
!gFUC<4bu authority to purchase 委托购买证；委购书
kIYV%O
authorization 认可；核准；授权；授权书
5tl uS authorization by direction 指示授权
HDT-f9%}<4 authorization by instruction 指令授权
D^\2a;[AxA authorization by warrant 令状授权
2V = bE- authorization of unit trust 单位信托的认可
"3:TrM$|A
authorized agent 指定代理人
$7bux 1L authorized capital 法定资本
glP
W9q,f authorized clerk 出市员
hS +R /7 authorized dealer 认可交易商
{Aq:Kh`& authorized financial institution 认可财务机构
dE|luN~ authorized fund 认可基金
,5t h D authorized fund house 获授权的基金公司；认可基金公司
E>O1dPZcM authorized institution 认可机构
PU^@BZ_m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P(Ve'
wOaf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XpibI3:< authorized insurer 获授权保险人；获认可承保人
xzTF| Z\ authorized investment 特准投资项目
qn|~z@" authorized person 获授权人
nV&v@g4Tt authorized representative 获授权代表
9U~sRj=D authorized share capital 法定股本
$|r
p5D6 automated quotation system 自动报价系统
!x1ivP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s+XDtO 自动交易系统〔香港期货交易所有限公司〕
h ZNA I automatic adjustment mechanism 自动调整机制
UqZ#mK i automatic adjustment system 自动调整系统
MuQ'L=i J Automatic Clearing House 自动票据交换所
f/RDo4 automatic exchange rates accumulation system 自动化汇率累集系统
'K|tgsvgme Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iZDZ/hohv automatic teller machine [ATM] 自动柜员机
N3rQ]HZiP autopay 自动转帐
7c.LyvM available assets 可用资产
B5fF\N^ available fiscal reserve 现存财政储备
_=RK available profit 可用利润
D!CuE7 } Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Gmp`3 average 平均；平均数；海损
P V,AN
average basic salary 平均基本薪金
o!ycVY$yW average consumer expenditure 平均消费开支；一般消费开支
C#4/~+ average cost 平均成本
DX%D8atrr average cost of land production 增辟土地平均成本
SHT ^Etri average daily turnover 平均每日成交额
<P4*7:jX average daily wage rate 平均每日工资率
f!aE/e \ average expenditure pattern 平均开支模式
Qv>rw w] average growth rate 平均增长率
IYk^eG:; average net fixed assets 固定资产平均净值
K5SP8<. average of relatives 相对价格平均数
?^H1X-; average price 平均价格
Jd p@3mP
average propensity to consume 平均消费倾向；一般消费倾向
o:"^@3 average propensity to save 平均储蓄倾向；一般储蓄倾向
k=):>} average rate 平均率
?sm@lDZ\ average revenue 平均收入；平均收益
S2 * ER average stock 平均库存；平均存货
auT'ATW7i average yearly rent 平均年租
|=W=H6h* avoidance of double taxation 避免双重课税
Yl$Cj>FG avoidance of tax 避税
