A:
>g=^,G}y A share Ａ股；甲类股份
jh>N_cp abatement of tax 减税；减扣免税额
8098y,mQe ABN AMRO Bank N.V. 荷兰银行
eUYZxe :6 above-the-line expenditure 线上项目支出；经常预算支出
HB%K|&!+ above-the-line receipt 线上项目收入；经常预算收入
9`&?hi49nK ABSA Asia Limited 南非联合亚洲有限公司
bk .*k ~_ absolute change 绝对数值变更
B@d1xjp)'] absolute expenditure 实际开支
?vvG)nW absolute guideline figure 绝对准则数字
wq cDAO ( absolute interest 绝对权益
3b e6p absolute order of discharge 绝对破产解除令
B<Ol+)@,} absolute profit margin 绝对利润幅度
CdZnD#F2 absolute value 实值；绝对值
>A<Df absolutely vested interest 绝对既得权益
5Wo5 n7o absorbed cost 已吸收成本；已分摊成本
XWJ SLN(O absorption 吸收；分摊；合并
;3mL^ absorption rate 吸收率；摊配率；分摊率
3eWJt\}?B ACB Finance Limited 亚洲商业财务有限公司
X2 LV& oi acceptable form of reciprocity 合理的互惠条件
;{gT=,KQ` acceptable rate 适当利率；适当汇率
Kp&3=e;vn{ acceptance agreement 承兑协议
Ha)np acceptance for honour 参加承兑
ke]Yfwk acceptor 承兑人；接受人；受票人
iRve) acceptor for honour 参加承兑人
!y[3]8Xxv accident insurance 意外保险
Y ,pS/ Accident Insurance Association of Hong Kong 香港意外保险公会
XY t8vJ accident insurance scheme 意外保险计划
|Nd. '|g, accident year basis 意外年度基准
r`E1<aCr| accommodation 通融；贷款
_ ~#C $-T accommodation bill 通融票据；空头票据
buM>^A" accommodation party 汇票代发人
y@8399;l account balance 帐户余额；帐户结余
1oW]O@R account book 帐簿
#]\G*>{ account collected in advance 预收款项
W2.1xNW O account current book 往来帐簿
[Oy 2&C account of after-acquired property 事后取得的财产报告
R\Ynn^w
account of defaulter 拖欠帐目
K'rs9v"K| account payable 应付帐款
U+A(.+d. account payee only [A/C payee only] 只可转帐；存入收款人帐户
#&8pp8wd,} account receivable 应收帐款
md
+`#-D\O account receivable report 应收帐款报表
y2% ^teX k account statement 结单；帐单；会计财务报表
c"&!=@ account title 帐户名称；会计科目
N{ z(|2{A# accountant's report 会计师报告
4y}a, Accountant's Report Rules 会计师报告规则
jxOVH+?l% accounting and auditing procedure 会计与审计程序；会计与核数程序
.Fz6+m;Z Accounting Arrangements 《会计安排》
r_<i*l. accounting basis 会计基础
nz?BLO= accounting by Official Receiver 破产管理署署长呈交的帐目
S@2Jj>3D? Accounting Circular 《会计通告》
kX .1# %Ex accounting class 会计类别
.;v'oR1x5 accounting date 记帐日期；会计结算日期
(']z\4o accounting for money 款项核算
jJQfCOD$ Accounting Officer 会计主任
k.R/ X accounting period 会计报告期；会计期
MJR\ g3 accounting policy 会计政策；会计方针
R/FV'qy] accounting practice 会计惯例
*8eh%3_$h accounting principle 会计准则
LK}eU,m= accounting record 会计记录
B-p5;h> accounting report 会计报告
(S 3kP5:F Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3A/MFQ#2 Accounting Society of China 中国会计学会
@ y2Bq[' accounting statement 会计报表
T
]nR
XW$ accounting system 会计制度；会计系统
\D k^\- accounting transaction 会计事项；帐务交易
s+G9L)b' accounting treatment 会计处理
t4W0~7 accounting year 会计年度
3'uES4 +r accretion 增值；添加
KFG^vmrn accrual 应计项目；应累算数目
_IGa8=~ accrual basis 应计制；权责发生制
EGO@`<"h accrual basis accounting 应计制会计；权责发生制会计
uXa}<=O accrue 应累算；应计
bGnJ4R3J accrued benefit 应累算利益
s"!}=k X accrued charges 应计费用
(&x\,19U$ accrued cumulative preference share dividend 应累算的累积优先股股息
cDol
o1* accrued expenses 应累算费用
?bi^h/ f accrued interest payable 应付利息；应计未付利息
-+Ji~;b accrued interest receivable 应收利息；应计未收利息
A^7Zy79 accrued right 累算权益
9
f/tNQ7W accruing profit 应累算的利润
!Bbwl-e` accumulated fiscal reserve 累积财政储备
MNE)<vw> accumulated profit 累积利润；滚存溢利
%R "nm accumulated reserve 累积储备
Z'M@DY/fdK accumulation of surplus income 累积收益盈余
QZP;k!"w acquired assets 既得资产
{]N?DmF acquisition 收购；购置；取得
:dc
J6 acquisition cost 购置成本
}eK*) acquisition expenses 购置费用
uT2 cHzqKB acquisition of 100% interest 收购全部股权
oK[,xqyA acquisition of control 取得控制权
HYa!$P3}[ acquisition of fixed assets 购置固定资产
'v)+S;oB acquisition of shell “买壳”
r{;4(3E2 acquisition price 收购价
O/@ [VPf act of God 天灾
e.h:9` "* acting partner 执事合伙人
:Dm@3S$4< active market 买卖活跃的市场；交投畅旺的市场；旺市
K",]_+b active partner 积极参与的合伙人
~<R~ Q:T active trading 交投活跃
c(JO;=,@9 actual circulation 实际流通
2M`Ni&v actual cost 实际成本
AG=1TZI" actual expenditure 实际开支；实际支出
{(Z1JoSl actual income 实际入息；实际收入；实际收益
:/Zh[Q@EG actual market 现货市场
qA[}\8}h actual price 现货价；实际价格
w-/ Tb~#E actual profit 实际利润
N.r B- actual quotation 实盘；实际价位；实际报价
G _o4A:2 actual year basis 按实际年度计算
LRgk9*@, actuals 实货
L2tmo-]nw actuarial investigation 精算调查
.=D6<4#t actuarial principle 精算原则
HX[#tT |m~ actuarial report 精算师报告
}DwXs` M7 Actuarial Society of Hong Kong 香港精算学会
?+_"2XY actuarial valuation 精算师估值
}=)"uv actuary 精算师
\NRRN eu| ad referendum agreement 暂定协议；有待覆核的协定
8i"fhN3?Y ad valorem duty 从价税；按值征税
:W55JD' ad valorem duty system 从价税制
Su^Z{ Ud` ad valorem fee 从价费
@n3PCH6:Ao ad valorem tariff 从价关税
Su~`jRN $ additional allowance 额外免税额
,;}RIcvQV additional amount for unexpired risk 未过期风险的额外款额
u[@*}|uXM additional assessable profit 补加应评税利润
YN3uhd[2 additional assessment 补加评税
q3t@)+l>* additional commitment 额外承担
x;/3_"$9>\ additional commitment vote 额外承担拨款
d?qz7#kc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N11am additional dependent parent allowance 供养父母额外免税额
)L Ul? additional provision 额外拨款
s,= ^V/c additional stamp duty 附加印花税
c=CXj 3 additional tax 补加税罚款；补加税款
J KGZ0yn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hCrgN?M z adjudged bankrupt 被裁定破产
@(L | adjudicated bankrupt 裁定破产人
qK
pU.rP adjudication fee 裁定费；评定印花税额手续费；评估契据费
[; bLlS, adjudication of bankruptcy 裁定破产；宣告破产
ah.Kb(d: adjudication of insolvency 裁定无力偿还债务
sh RvwE[ adjusted actual 经调整的实数；调整后的实数
6W o7q\ " adjusted current assets 经调整的流动资产；调整后的流动资产
)sr]}S0 adjusted figure 经调整的数字；调整后的数额
>'e qOZM adjusted liabilities 经调整的负债；调整后的负债
l;fH5z adjusted loss 经调整的亏损；调整后的亏损
9v A`\\9 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
c4|.!AQ> adjusted profit 经调整的利润；调整后的利润
' =kX adjusted surplus 经调整的盈余额；调整后的盈余额
0ni5 :tYy adjusted value 经调整的价值；调整后的价值
R:E:Y|&# adjustment 调整；修订；理算〔保险〕
(`N/1}vk adjustment centre 调剂中心
=G`m7!Q) adjustment lag 调整过程的时间差距；调整时差
d :aQlW;} adjustment mechanism 调整机制
),_bDI L+ adjustment of loss 亏损调整
$i hI Hl6' adjustment process 调整过程；调整程序
w>e OERZa adjustment range 调整幅度
s?G@ k} { administered exchange rate 受管制汇率
A@4Cfb@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
??Lxb% 7R administration expenses 行政费用
4# T'Fy]. administration fee 手续费；行政费
"(5}=T@, administration in bankruptcy 破产管理
7g$t$cZby, administration order 遗产管理令
(.cT<(TB administrator 管理人；遗产管理人
Kj7Osqu2bE administrator of the estate 遗产管理人
?{n#j,v! admission of debt 债项承认书
@UA> 6F admission of proof 接纳债权证明
t%%I .zIV7 advance 放贷款项；垫付款项；预支款项；预付款项
>Y:ou N~< advance account 暂支帐目；预付款帐户
Ce:kM kJ advance compensation 预付补偿金
W$ &Q.Z advance from shareholder 股东垫款
c:bB4ch} advance pending reimbursement 预支以待日后付还
Mo/xEB/O advanced economy 先进经济体系
%+.]>' 'a advancement 预付；预付财产
cb+!H>+ advances warrant 垫款令
sTb/l!= o advancing 贷出
gm8H)y, adverse balance 逆差
5segzaI adverse exchange 逆汇
` 4o;Lz~ advertisement addressed to shareholders 在报章刊登的致股东通告
1yo@CaW[\ advice for collection 托收通知书
P>H'od advice of drawing 提款通知书；汇票通知书
w NPZ[V: advice of payment 付款通知
E,;nx^`!l Advisory Committee [Securities and Futures Commission]
9'tM65K 谘询委员会〔证券及期货事务监察委员会〕
o)$sZ{` =" Advisory Committee on Diversification 经济多元化谘询委员会
1ayxE(vMcX affidavit 誓章；遗产申报誓章
FvkKM+ ?F affidavit of no receipt 述明无收款的誓章
@U&|38 affiliate 联号；联营公司；附属公司
`s+qz affiliated company 附属公司；联号；联营公司
@{a(f; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S SzOz-&GA affordability 负担能力
r"n)I$ African Development Bank [AfDB] 非洲开发银行
@/9>
/?JP after-acquired property 事后取得的财产
T57S!CJ^$5 after-hours dealing 市后交易
2}`OjVS after-tax profit 税后盈利；税后利润；税后溢利
WN0^h Dc- agency agreement 代理协议
B!5gD
agency expenses 代理机构的开支
fhC=MJ
@ agency fee 代理费
Q|0[B4e^: Agency Law 《代理法》
F2u{Wzr_@ agent 代理人；承销人
2 @ad! h agent of company 公司代理人
0]Li "Wb agent's fee 代理人费；经纪费
XW19hG aggregate 总计；总数；总体数字
rlds-j '' aggregate amount 总款额；总额
G~_dSa@g G aggregate assets and liabilities 总体资产与负债
|H L1.;1 aggregate at constant price 按固定价格计算的总体数字
=.uE(L`]NA aggregate demand 总需求
^v,^.>P aggregate gross position 总持仓量
uv@4/M` aggregate limit 总限额
|ey6Czm aggregate of salaries tax 合计薪俸税
s)-=l _4 T aggregate performance 总体表现；总体业绩
`'g%z: ~ aggregate supply 总体供应
rUj]6j=e aggregate surplus 总盈余
UE(%R1Py aggregate total 整体总额
<$UY{"? aggregate value 总值；合计价值
UCl,sn aggregated basis 合计基准
<)rol aggregated net chargeable income 合计应课税入息实额
$FD0MrB_+ aggregation 合并计算；合计；总和
|=SaI%%Be aggregation of incomes of husband and wife 夫妇入息合并计算
i |C'_gw`n aggregation of property 财产的总和
1(m8 9C[ agio 差价；贴水
E*CY/F I_ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:imp~~L; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
E$RH+):| 《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》
A$
s4Q0Mf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.a Ny)Yu8 《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》
!"_\5$5i<X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pwm ]2}+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
snX5mD agreement for a settlement 授产协议
f 1 ]1ZOb agreement for assignment 转让协议
OJ&~uV >2 agreement for sale 售卖协议；买卖协议
'./s'!Lj agreement for sale and purchase 买卖协议
nq r[HFWs agreement for the payment of interest 支付利息协议
@dw0oR F agreement for the repayment of money 还款协议
Z:5e: M agreement of reinsurance 再保险协议
_%Jqyc"- Agricultural Bank of China 中国农业银行
)/Ul" QF air passenger departure tax 飞机乘客离境税
q&7J1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*_@8 v? airport tax 机场税
8M !If alcohol duty 酒精税
FL- sXg alienation 让与；让渡；转让
IE,xiV alimony 生活费；赡养费
=lA*?'kd All Ordinaries Index [AOI] 所有普通股指数
tv avI9 all risks 全险；综合险
[$f All Sales Record for Stock Market 《股票市场成交报告》
8eQ 4[wJY Allied Capital Resources Limited 新联财务有限公司
p "3_u;cN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BlM c<k allocation letter 拨款信件
|h4aJv allocation of fund 分配款项；预留款项
g"^<LX- allocation of profit 利润分配；溢利分配
6o!+E@V
b allocation warrant 拨款令
9 F @ Q allotment 分配；配股
n} }$-xl allotment notice 股份配售通知；配股通知
!-)Hog5\ allotment of shares 股份分配
}HRM6fR1S allowable 可获宽免；免税的
E:!?A@Fy allowable business loss 可扣除的营业亏损
N8_
c%6GE allowable expenses 可扣税的支出
@WEDXB allowance 免税额；津贴；备抵；准备金
Kj. 4Z+^ allowance for debts 债项的免税额
*;5P65:u$> allowance for depreciation by wear and tear 耗损折旧免税额
fI WOo >)D allowance for funeral expenses 殡殓费的免税额
:/A3l=}iV allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ef *V s allowance for repairs and outgoings 修葺及支出方面的免税额
tUaDwIu# allowance to debtor 给债务人的津贴
R ut RA alteration of capital 资本更改
fq-e2MCX5 alternate trustee 候补受托人
Y|stxeOC amalgamation 合并
jv_z%` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~|QhWgq ambit of charges 征税范围；收费范围
.?| pv}V amended valuation 经修订的估值
@|BaZq ,g American Commodities Exchange 美国商品交易所
xy;u"JY* American Express Bank Limited 美国运通银行
pbJC A& American Stock Exchange 美国证券交易所
`\Z7It?aDs amortization 摊销
RzgA;ZC' amount due from banks 存放银行同业的款项
rY yB"| amount due from banks abroad 存放海外银行同业的款项
wA$ JDf)Vg amount due from holding companies 控股公司欠款
tX)l_ ?jVH amount due from local banks 存放本港银行同业的款项
J$"3w,O6+U amount due to banks 银行同业的存款
v!~tX*q amount due to banks abroad 海外银行同业的存款
vM5yiHI(jb amount due to holding companies 控股公司存款
qJN!L)) amount due to local banks 本港银行同业的存款
,E
] vM& amount due to outport banks 外埠银行同业的存款
'O NCz amount for note issue 发行纸币的款额
~*NG~Kn"s amount of bond 担保契据的款额
7\.{O$Q amount of consideration 代价款额
l4 : B( amount of contribution 供款数额
ZMa@/\pf1 amount of indebtedness 负债款额
$DS|jnpV amount of principal of the loan 贷款本金额
M it3q amount of rates chargeable 应征差饷数额
'ip2| U G amount of share capital 股本额
xNAX)v3Z amount of sums assured 承保款额
Tew ?e&eO amount of variation 变动幅度
w&F.LiX^ amount of vote 拨款数额
sQ";
t=yC amount payable 应付款额
@'IRh9 amount receivable 应收款额
\k
9Ei mT} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v=8sj{g3,3 analysis 分析
{#U 3A_y ancillary risk 附属风险
sx1w5rj.Y0 annual account 周年帐目；周年帐目报表；年度决算；年结
yX7P5c. annual accounting date 年结日期
Te d1Ky2O annual allowance 每年免税额；年积金；年度津贴；年津
M1HGXdN* B annual balance 年度余额
^ L?2y/ annual disposable income 每年可动用收入
lD9QS ; annual estimates 周年预算
I EmjWw4 annual fee 年费
2p|ed=ly% annual general meeting 周年大会
@h=r;N#/`P annual growth rate 年增率；每年增长率
15J t
@{<r annual long-term supplement 长期个案每年补助金
Ah :d2*SR4 annual pensionable emolument 可供计算退休金的年薪
2e?a"Vss annual report 年报
!FA[
]d 4 Annual Report on the Consumer Price Index 《消费物价指数年报》
2]:Z7J i annual return 周年报表；周年申报表；每年报税表格
'f_[(o+n Annual Return Rules 《周年报表规则》
WzhY4"p annual review of consumer prices 每年消费物价回顾
&iI5^b-P annual roll-forward basis 逐年延展方式
*N65B# annual salary 年薪
F<0GX!p4u annual statement 年度报表；年度决算表
}Gf9.ACQ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
q w<~v?{|C annuitant 年金受益人
2%_UOEayU annuity 年金
Xte"tf9(C annuity contract 年金合约
'5etZ!: annuity on human life 人寿年金
b}HwvS: antecedent debt 先前的债项
p N+1/m, ante-dated cheque 倒填日期支票
Mwtd<7<!A anticipated expenditure 预期开支
M$Or|HTG anticipated net profit 预期纯利
"3 0R%oL]= anticipated revenue 预期收入
_z6 " C8W anti-inflation measure 反通货膨胀措施
kO}Q OL4 anti-inflationary stance 反通货膨胀立场
A}W}H;8x apparent deficit 表面赤字
W [B; ;"ro apparent financial solvency 表面偿债能力
-izZ D apparent partner 表面合伙人
ana?;NvC application for personal assessment 个人入息课税申请书
z8JdA%YBM application of fund 资金应用
!n3J6%b9y/ application to release as liquidator and to destruct the books of accounts and documents
U2CCjAgRs 申请免除清盘人职务及毁灭帐簿与文件
qr'P0+|~5 appointed actuary 委任精算师
|Ye%HpTTv appointed auditor 委任核数师；委任审计师
WUK{st.z appointed trustee 委任的受托人
e)#f`wM appointer 委任人
:O9i:Xq[QW apportioned pro rata 按比例分摊
u.ub: apportionment 分配；分摊
D:#e;K Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4fL/,j/^ apportionment formula 分摊方程式
T{4Ru6[ apportionment of estate duty 遗产税的分摊
?TMrnR/d appraisal 估价；评估
->*'Y;t4 appreciable growth 可观增长
s s'`[QhR2 appreciable impact 显着影响
S *' appreciable increase 可观增长
j- (k`w\ appreciation 增值；升值
VQ/Jz5^ appreciation against other currencies 相对其他货币升值
Np2.X + appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k|; [)gE appreciation tax 增值税
LgJUMR8vUO appropriation 拨款；拨用；拨付
&uLC{I k} appropriation account 拨款帐目
Q}|QgN Appropriation Bill 拨款法案
\{{i:&] H appropriation-in-aid system 补助拨款办法
!A=>B=.|D approved assets 核准资产
V)3S.*] approved basket stock 认可一篮子证券
%dDwus approved budget 核准预算
|yYu!+U approved charitable donation 认可慈善捐款
Y~g *"J5j approved charitable institution 认可慈善机构
-J( 93@X 9 approved currency 核准货币；认可货币
8j jq)d4# approved estimates 核准预算
-Ou@T#h" approved estimates of expenditure 核准开支预算
c5AEn -Q approved overseas insurer 核准海外保险人
hM~zO1XW approved overseas trust company 核准海外信托公司
We:b1sZR approved pooled investment fund 核准汇集投资基金
_ su$]s approved provident fund scheme 认可公积金计划
=N<Z@' c approved provision 核准拨款
"Oq>i9v;|$ approved redeemable share 核准可赎回股份
D.Z 4noMA6 approved regional stock 认可地区性证券
|iGfWJ^+ approved retirement scheme 认可退休金计划
U9%#(T$ approved subordinated loan 核准附属贷款
G !;<#|a arbitrage 套戥；套汇；套利
IrTMZG arbitrageur 套戥者；套汇者
+Q! arbitrary amount 临时款项
Yxd&h r arrangement 措施；安排；协定
~ -zch=+u arrears 欠款
MNV Olo A arrears of pay 欠付薪酬
A i 5| N arrears of revenue 逾期未收税款；逾期未收的帐项
L_ QJS 2 articles of association 组织章程；组织细则；组织章程细则
1jkMje Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n Wb0S ascertainment of profit 确定利润
.F@0`*#rE~ "Asia Clear" “亚洲结算系统”
0z r Zrl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uBqZ62{G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,{VC(/d Asian Development Fund [ADF] 亚洲发展基金
;.|).y1/` Asian dollar bond 亚洲美元债券
:y8wv|m Asian dollar market 亚洲美元市场
3e7P
w`gLl Asian dollar rate 亚洲美元利率
fFNwmH-jv Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j/PNi @ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GEQ3r'B| asked price 沽盘；喊价；索价；卖方报价
HL34pmc assessable income 应评税入息
cgF?[Z+x assessable loss 应评税亏损
(OT&:WwW assessable profit 应评税利润
t-3y`31i. assessable value 应评税值
7-`iI(N< assessed profit 估定利润
8nQjD<- assessed value 经评估价值
)ND%MYJSq assessment 评税；评定；估价；评税单
jk-e/C assessment number 评税编号；估价编号
V Mb r@9 assessment of additional tax 补加税评税
~.L\f%< assessment of performance 业绩评估；实绩评价
OD`?BM Assessor 评税主任
Q l.abU asset price bubbles 资产价格泡沫
;!H| 0sv asset-backed securities 具资产保证的证券
72;ot` assets accretion 资产增值
0Z<&M |G assets and liabilities 资产与负债
ZQ'bB5I assets betterment statement 资产递增表；资产改进表
U f <hzP assets lending 实物放款；有抵押贷款
+8~C&K: assets of the company passing on the death 死者去世时转移的公司资产
d yN Kok# assets pledged as security for liabilities 用作负债抵押的资产
csNB
\ assets portfolio 资产投资组合
bUBQ assets price 资产价格
*D6X&Hg&5 assets quality 资产质素
y1@*)|
r assets realization 资产变现
di5>aAJ)D assets refinancing arrangement 资产再集资安排
1@L|EF a assets securitization 资产证券化
-T+7u assets situated outside Hong Kong 在香港以外地方的资产
H(WRm1i"G assets stripping 削减资产；拆卖资产
@Wb_Sz4` assets value 资产值
eg$y,Tx assignee 承让人
: ZWKrnG assignment 转让；转让书；转让契
3sy|pa assignment of interest 权益转让
T _=iJ: Q assignment of letters patent and trade mark 专利证书及商标转让
F#^<t$5t assignment of property 物业转让；物业转让书
eK=<a<tx assignment right 转让权
L/sMAB assignor 转让人
F:B 8J4/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
D8S3YdJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EBl? oN7E associate member 附属会员
[;n/|/m, associated body corporate 相联法人团体
jQIb :\0# associated company 相联公司；联属公司
3j2#'Jf|: associated corporation 相联法团
A;\1`_i0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E)}& p\{E 公认会计师公会〔英国〕
Sl7x>= Association of Futures Exchange Brokers 香港期货经纪协会
|{en) {: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~ ?#B (t association of underwriters 承保人组织
*(>,\8OVf assumption of control 接管
N(W ;\>P assurance 担保；保险；转易；转易书
AZgeu$:7p< assurance of interest 权益的转易
_>k&M7OU4 at 19XX price 按一九ＸＸ年价格计算
!/;/ X\d at a discount 按赔价计算；按贴水价格计算；打折扣
Zl4 X,9Wt at a premium 按溢价计算；按升水价格计算
4,)EG1 at call 通知付款；按通知
"ytPS~ at constant market price 按固定市价计算
`{GI^kgJ9 at constant price 按固定价格计算
a?dUJt at cost 按成本计算
& u Mx*TTY at current market price 按当时市价计算；按现时市价计算
Vw>AD<Rl at current price 按当时价格计算；按现时价格计算
tzn+
M0' at factor cost 按要素成本计算；按生产要素成本计算
?Xq"Q^o4#e at money-of-the-day price 按付款当日价格计算
qjrl$[`X: at or better 按指定或较佳价位〔买卖指令〕
7kDqgod^A at par 按面值计算；平价
N3rq8Rk at sight 见票即付
suF<VJ)&s at the close 按收市盘
)oU%++cdo at the opening 按开市盘
$]`rWSYtv` attestation 见证；见证条款
9z9\pXFQ at-the-money option 平价期权
&h<\jqN / attorney 受权人；受托代表人
TEN~3 Ef# attornment 新拥有人承认书
2.>a L attributable profit 可归属利润
BJNZH# " attributable share value 可归属股份价值
|m p~d<& Auckland Stock Exchange 奥克兰证券交易所
u"s@eN auction 拍卖
d"0=.sA auctioneer 拍卖商
<<M1:1 audit 审计；核数
f]C`]qg Audit Commission 审计署
V7}]39m(s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
089 <B& < 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
z55g'+Kab audit review 帐目审查
&rbkw<=j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o^8Z cN> audited account 审计帐目；经审计的帐目
5>! I6[{ audited annual account 经审计的周年帐目
D_)N!,i audited balance sheet 经审计的资产负债表
]VcuD05"C auditor 核数师；核数主任；审计师
Z(Z$>P&4 auditor's certificate 核数师证明书；审计师证明书
>*]dB| 2 auditor's report 核数师报告；审计师报告
\`oP\|Z Aussie bond 澳元债券
s^R$u"pFs austerity budget 紧缩预算
0 H0U%x8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"~:P-]`G Australia All Ordinaries Index 澳洲所有普通股票指数
~o X`Gih Australian Dollar [AUD] 澳元
&\iMIJ- Australian Options Market 澳大利亚期权市场
u/.# zn@9h Australian Securities Commission 澳洲证券事务监察委员会
K
+l-A>Ic Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H.]p\ UY9 Australian Stock Exchange 澳大利亚证券交易所
}Dx5W9Ri" Austrian Schilling [ATS] 奥地利先令
! %/2^ authentication 认证；鉴证
b`fWT:?= authority to purchase 委托购买证；委购书
" BA& authorization 认可；核准；授权；授权书
f7?u` "C authorization by direction 指示授权
= J0r,d R authorization by instruction 指令授权
:qvA'.L/;z authorization by warrant 令状授权
4D w|
I${O authorization of unit trust 单位信托的认可
Im"8+7 56 authorized agent 指定代理人
TdL/tg! authorized capital 法定资本
L~!Lq4]V\g authorized clerk 出市员
#SR )tU authorized dealer 认可交易商
Z5`U+ ( authorized financial institution 认可财务机构
xzb{g,c authorized fund 认可基金
Exz(t' authorized fund house 获授权的基金公司；认可基金公司
; ]VLA9dC authorized institution 认可机构
wpf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$AF,4Ir-b+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{k)H.zw e authorized insurer 获授权保险人；获认可承保人
9Id gib& authorized investment 特准投资项目
e/Y& d9`
I authorized person 获授权人
}w5`Oig[ authorized representative 获授权代表
tN_~zP authorized share capital 法定股本
]htx9ds= automated quotation system 自动报价系统
vpP8'f. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*n`8 -= 自动交易系统〔香港期货交易所有限公司〕
X=[`+= automatic adjustment mechanism 自动调整机制
fl71{jJ_ automatic adjustment system 自动调整系统
1Ba.'~: Automatic Clearing House 自动票据交换所
,A9{x\1! automatic exchange rates accumulation system 自动化汇率累集系统
Wl{wY,u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6BObV/S Jg automatic teller machine [ATM] 自动柜员机
/'L/O;H20 autopay 自动转帐
}q N available assets 可用资产
]64?S0p1c! available fiscal reserve 现存财政储备
Z`yW2ON$' available profit 可用利润
| $ `I1
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
, R $ZZ4 average 平均；平均数；海损
}^ ZPah average basic salary 平均基本薪金
.] BJM?9 average consumer expenditure 平均消费开支；一般消费开支
K~
VUD( average cost 平均成本
p 4Y 2AQ9 average cost of land production 增辟土地平均成本
a*?,wmzl average daily turnover 平均每日成交额
p}
i5z_tS average daily wage rate 平均每日工资率
O^4K o} average expenditure pattern 平均开支模式
A{ Ejk| average growth rate 平均增长率
F}4j m,w average net fixed assets 固定资产平均净值
7_]Bu<{f average of relatives 相对价格平均数
h9j /mUwV average price 平均价格
sRSy++FRF average propensity to consume 平均消费倾向；一般消费倾向
ym6 gj#2m average propensity to save 平均储蓄倾向；一般储蓄倾向
wIK&EGQ average rate 平均率
QW6\~l 4 average revenue 平均收入；平均收益
<'<{|$Pw average stock 平均库存；平均存货
]F1ZeAh5 average yearly rent 平均年租
$jNp-5+Q; avoidance of double taxation 避免双重课税
1}jwv_0lL avoidance of tax 避税
