A:
(M*FIX A share Ａ股；甲类股份
ek#O3O z abatement of tax 减税；减扣免税额
`s\?w5[ ABN AMRO Bank N.V. 荷兰银行
g !rQ4#4 above-the-line expenditure 线上项目支出；经常预算支出
.Fdgb4>BXX above-the-line receipt 线上项目收入；经常预算收入
N[s}qmPha ABSA Asia Limited 南非联合亚洲有限公司
0q&<bV:D absolute change 绝对数值变更
F(tx)V
~T3 absolute expenditure 实际开支
-r-k_6QP absolute guideline figure 绝对准则数字
^J$2?!~ absolute interest 绝对权益
W[Ls|<Q absolute order of discharge 绝对破产解除令
{phNds% absolute profit margin 绝对利润幅度
28 ?\ absolute value 实值；绝对值
8C*c{(4 absolutely vested interest 绝对既得权益
<YdE1{fm absorbed cost 已吸收成本；已分摊成本
z^'gx@YD*v absorption 吸收；分摊；合并
S:h{2{ absorption rate 吸收率；摊配率；分摊率
xai*CY@cQ ACB Finance Limited 亚洲商业财务有限公司
.Y&)4+ckL acceptable form of reciprocity 合理的互惠条件
: Zlwp6 acceptable rate 适当利率；适当汇率
;M)QwF1 acceptance agreement 承兑协议
z6*X%6,8 acceptance for honour 参加承兑
N@t|7~ acceptor 承兑人；接受人；受票人
F oN|i"*l acceptor for honour 参加承兑人
Tj:B!>> accident insurance 意外保险
R}O_[ Accident Insurance Association of Hong Kong 香港意外保险公会
$<}$DH_Y accident insurance scheme 意外保险计划
tfj:@Z5&$C accident year basis 意外年度基准
Qk:Y2mL accommodation 通融；贷款
8fl`r~bqZ accommodation bill 通融票据；空头票据
wne,e's} accommodation party 汇票代发人
L DP UD' account balance 帐户余额；帐户结余
"N`[r iq{ account book 帐簿
kqFP)!37 account collected in advance 预收款项
'<"s \, account current book 往来帐簿
G3Z)Z) N account of after-acquired property 事后取得的财产报告
` @`CG[-9 account of defaulter 拖欠帐目
3kybLO G account payable 应付帐款
)h7<?@wv& account payee only [A/C payee only] 只可转帐；存入收款人帐户
e )d`pQ6 account receivable 应收帐款
<J) ]mh dm account receivable report 应收帐款报表
'@_d(N1jTw account statement 结单；帐单；会计财务报表
|olA9mp|] account title 帐户名称；会计科目
nAv#?1cjz accountant's report 会计师报告
aDU<wxnSvO Accountant's Report Rules 会计师报告规则
| ?,A]|j accounting and auditing procedure 会计与审计程序；会计与核数程序
1q7|OWFT Accounting Arrangements 《会计安排》
'uBu6G accounting basis 会计基础
N sXHO accounting by Official Receiver 破产管理署署长呈交的帐目
$g> IyT[ Accounting Circular 《会计通告》
aAD^^l# accounting class 会计类别
]n6# VTz* accounting date 记帐日期；会计结算日期
]s<[D$ <, accounting for money 款项核算
OCe!.` Accounting Officer 会计主任
fU/>z]K accounting period 会计报告期；会计期
)Y"+,$$>Y` accounting policy 会计政策；会计方针
EV] 1ml k$ accounting practice 会计惯例
hgPa6Kd accounting principle 会计准则
fD[*_^;h)
accounting record 会计记录
5IE#\FITO| accounting report 会计报告
Zr pU <
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
IxY|>5z Accounting Society of China 中国会计学会
b,7k)ND1F accounting statement 会计报表
!2%HhiB' accounting system 会计制度；会计系统
Mk"^?%PxT accounting transaction 会计事项；帐务交易
H?yK~bGQ accounting treatment 会计处理
l9{hq/V accounting year 会计年度
"\w 7q accretion 增值；添加
g6j?,c|y accrual 应计项目；应累算数目
9jM}~ XvV accrual basis 应计制；权责发生制
H\ F :95 accrual basis accounting 应计制会计；权责发生制会计
Lt64JH^lz accrue 应累算；应计
<:+ x+4ru accrued benefit 应累算利益
5?{ r accrued charges 应计费用
+^6 0T$ accrued cumulative preference share dividend 应累算的累积优先股股息
TM%| '^) accrued expenses 应累算费用
OP[ @k accrued interest payable 应付利息；应计未付利息
f6hnTbJ accrued interest receivable 应收利息；应计未收利息
T(id^ w accrued right 累算权益
E(>=rD /+ accruing profit 应累算的利润
P3x8UR=fS accumulated fiscal reserve 累积财政储备
gb[5&> (# accumulated profit 累积利润；滚存溢利
"L IF.) accumulated reserve 累积储备
9ijfR qI=x accumulation of surplus income 累积收益盈余
3l rT3a3vV acquired assets 既得资产
11 Q1AN acquisition 收购；购置；取得
0CnOL!3.I acquisition cost 购置成本
@0Ic3C[rH6 acquisition expenses 购置费用
"g5^_UP acquisition of 100% interest 收购全部股权
<? q?Mn acquisition of control 取得控制权
Y vaK0p0Z acquisition of fixed assets 购置固定资产
"H'B*vc- acquisition of shell “买壳”
J!dm-L acquisition price 收购价
D+ l AhEN act of God 天灾
.s?L^Z^ acting partner 执事合伙人
#NEE7'&S active market 买卖活跃的市场；交投畅旺的市场；旺市
L>jY.d2w=K active partner 积极参与的合伙人
]C!gQq2'a active trading 交投活跃
- YEZ]:" actual circulation 实际流通
ha]VWt%} actual cost 实际成本
]E5o 1eeg actual expenditure 实际开支；实际支出
xQ f* actual income 实际入息；实际收入；实际收益
BtkOnbz8X actual market 现货市场
Ri<u/ ]oR" actual price 现货价；实际价格
)1?y 8_B actual profit 实际利润
X-bcQ@Oj actual quotation 实盘；实际价位；实际报价
r 8`ffH actual year basis 按实际年度计算
| mZxfI actuals 实货
0"jY.*_EW actuarial investigation 精算调查
xG~P+n7t5$ actuarial principle 精算原则
ER%^!xA actuarial report 精算师报告
.]8ZwAs=& Actuarial Society of Hong Kong 香港精算学会
d[iQ` YW5 actuarial valuation 精算师估值
bV^ rsJm actuary 精算师
x]}^v# ad referendum agreement 暂定协议；有待覆核的协定
/CrSu ad valorem duty 从价税；按值征税
uy>q 7C ad valorem duty system 从价税制
lU8l}Ndz" ad valorem fee 从价费
T$8)u'-pa ad valorem tariff 从价关税
(~ p<
P+ additional allowance 额外免税额
; 5*&x z additional amount for unexpired risk 未过期风险的额外款额
7r6.n61F
additional assessable profit 补加应评税利润
j\eI0b @* additional assessment 补加评税
">\?&0 additional commitment 额外承担
'g}! additional commitment vote 额外承担拨款
<$D`Z-6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=*o JE y" additional dependent parent allowance 供养父母额外免税额
N=V==Dbu- additional provision 额外拨款
P\E<9*V additional stamp duty 附加印花税
OAgniLv additional tax 补加税罚款；补加税款
9)l$ aBa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hZm"t/aKc adjudged bankrupt 被裁定破产
tHU 2/V:R adjudicated bankrupt 裁定破产人
y6g&Y. :o adjudication fee 裁定费；评定印花税额手续费；评估契据费
cn3#R.G~ adjudication of bankruptcy 裁定破产；宣告破产
^
gd aa>L adjudication of insolvency 裁定无力偿还债务
) ;EB z adjusted actual 经调整的实数；调整后的实数
'NWfBJm adjusted current assets 经调整的流动资产；调整后的流动资产
&h}#HS>l adjusted figure 经调整的数字；调整后的数额
iDpSj!x/_ adjusted liabilities 经调整的负债；调整后的负债
_P!m%34| adjusted loss 经调整的亏损；调整后的亏损
bL0yuAwF2 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
xVw9 v6@`h adjusted profit 经调整的利润；调整后的利润
2R[:]-b adjusted surplus 经调整的盈余额；调整后的盈余额
aS>u,=C adjusted value 经调整的价值；调整后的价值
K%t*8
4j adjustment 调整；修订；理算〔保险〕
&sl0W-;0 adjustment centre 调剂中心
y\/1/WjBn adjustment lag 调整过程的时间差距；调整时差
))q y;Q, adjustment mechanism 调整机制
x`mG <Yt adjustment of loss 亏损调整
x'8x
adjustment process 调整过程；调整程序
p'Y^ X adjustment range 调整幅度
})'B<vq administered exchange rate 受管制汇率
,V7nzhA2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U gr!"Q#M administration expenses 行政费用
% aP!hy administration fee 手续费；行政费
0 - B5`=yU administration in bankruptcy 破产管理
9=s<Ld administration order 遗产管理令
4j* administrator 管理人；遗产管理人
u2tf F administrator of the estate 遗产管理人
lqy Qf$t admission of debt 债项承认书
y#`tgJ: admission of proof 接纳债权证明
q v-8)MSr advance 放贷款项；垫付款项；预支款项；预付款项
m&d|t>3< advance account 暂支帐目；预付款帐户
@="Pn5<]C advance compensation 预付补偿金
F/ ]2G^- advance from shareholder 股东垫款
%:i7s-0w advance pending reimbursement 预支以待日后付还
_?nL+\'V advanced economy 先进经济体系
\P[Y`LYL advancement 预付；预付财产
kBS9tKBWg advances warrant 垫款令
]>!K3kB advancing 贷出
}H53~@WP> adverse balance 逆差
pd?M f=># adverse exchange 逆汇
59LG{R2 advertisement addressed to shareholders 在报章刊登的致股东通告
&s(^@OayE advice for collection 托收通知书
rm7ANMB : advice of drawing 提款通知书；汇票通知书
{ $oj.V 4 advice of payment 付款通知
&0d# Y]D4` Advisory Committee [Securities and Futures Commission]
b 1c y$I 谘询委员会〔证券及期货事务监察委员会〕
#`^ }PuQ Advisory Committee on Diversification 经济多元化谘询委员会
8$=n j affidavit 誓章；遗产申报誓章
?d* z8 w affidavit of no receipt 述明无收款的誓章
@@f"%2ZR[ affiliate 联号；联营公司；附属公司
"MeVE#O affiliated company 附属公司；联号；联营公司
.e#w)K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x[p|G5 affordability 负担能力
KR} ?H#% African Development Bank [AfDB] 非洲开发银行
9+|$$) after-acquired property 事后取得的财产
KM , \ after-hours dealing 市后交易
}PlRx6r@ after-tax profit 税后盈利；税后利润；税后溢利
jRa43ck agency agreement 代理协议
~g91Pr agency expenses 代理机构的开支
#<fRE"v:Q agency fee 代理费
ZtNN<7 Agency Law 《代理法》
(g]!J_Z" agent 代理人；承销人
cZ,b?I"Q% agent of company 公司代理人
Xg6Jh `` agent's fee 代理人费；经纪费
9 X6h aggregate 总计；总数；总体数字
yxPazz aggregate amount 总款额；总额
2Ah#<k-gC; aggregate assets and liabilities 总体资产与负债
{p2!|A&a aggregate at constant price 按固定价格计算的总体数字
l$KA)xbI aggregate demand 总需求
}dX*[I aggregate gross position 总持仓量
j^* dmX aggregate limit 总限额
D\v+wp. aggregate of salaries tax 合计薪俸税
h4gXvPS&r aggregate performance 总体表现；总体业绩
hPkp;a # aggregate supply 总体供应
,)cM3 nu aggregate surplus 总盈余
L(6d&t'|-R aggregate total 整体总额
E_rI ?t^ aggregate value 总值；合计价值
= jN.1} aggregated basis 合计基准
b=C*W,Q_# aggregated net chargeable income 合计应课税入息实额
As&Sq-NWf aggregation 合并计算；合计；总和
(MM]N=Tw4 aggregation of incomes of husband and wife 夫妇入息合并计算
yZY \MB/ aggregation of property 财产的总和
i}f"yO+Q+
agio 差价；贴水
iQ67l\{R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
LE Nq_@$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bIDj[-CDG 《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》
_;S- x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>NV @ 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》
J3V=
46Yc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fUWG*o9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ELoDd& d8 agreement for a settlement 授产协议
!/b>sN} agreement for assignment 转让协议
n` _{9R agreement for sale 售卖协议；买卖协议
,&A7iO agreement for sale and purchase 买卖协议
,_ H:J.ik agreement for the payment of interest 支付利息协议
mthA4sz agreement for the repayment of money 还款协议
n&4N[Qlv, agreement of reinsurance 再保险协议
CZwX TH e Agricultural Bank of China 中国农业银行
tU5zF.% air passenger departure tax 飞机乘客离境税
'ZF{R3Xu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o'aEY<mZ7 airport tax 机场税
QE+g
j 8 alcohol duty 酒精税
1ba~ SHi alienation 让与；让渡；转让
5DU6rks% alimony 生活费；赡养费
{
'eC`04E All Ordinaries Index [AOI] 所有普通股指数
+.PxzL3 ? all risks 全险；综合险
9.M4o[ All Sales Record for Stock Market 《股票市场成交报告》
n+9=1Oo" Allied Capital Resources Limited 新联财务有限公司
g}oi!f$| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C[AqFo allocation letter 拨款信件
/U*C\ xMm allocation of fund 分配款项；预留款项
J1U/.`Oy allocation of profit 利润分配；溢利分配
q[_V u A]& allocation warrant 拨款令
oH?b}T=9jz allotment 分配；配股
x j)F55e? allotment notice 股份配售通知；配股通知
HyQJXw?A: allotment of shares 股份分配
O/(`S<iip allowable 可获宽免；免税的
]jQutlg| allowable business loss 可扣除的营业亏损
a5"D @E allowable expenses 可扣税的支出
C==hox7b allowance 免税额；津贴；备抵；准备金
a.\:T,cP> allowance for debts 债项的免税额
sE<V5`Z= allowance for depreciation by wear and tear 耗损折旧免税额
79j+vH!zh allowance for funeral expenses 殡殓费的免税额
$rBq"u=,0+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Pj^{|U2 1 allowance for repairs and outgoings 修葺及支出方面的免税额
05#1w#i allowance to debtor 给债务人的津贴
P dFKs+Z` alteration of capital 资本更改
F,F4nw<W alternate trustee 候补受托人
2,oKVm+ amalgamation 合并
?=7 cF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2zA4vZkbcw ambit of charges 征税范围；收费范围
:pY/-Cgv amended valuation 经修订的估值
fw~Bza\e American Commodities Exchange 美国商品交易所
(,\+tr8r8 American Express Bank Limited 美国运通银行
M/'sl; American Stock Exchange 美国证券交易所
U}[d_f amortization 摊销
bH9kj/q\b amount due from banks 存放银行同业的款项
|s(FLF - amount due from banks abroad 存放海外银行同业的款项
)EuvRLo{S7 amount due from holding companies 控股公司欠款
HWrO"b*tO amount due from local banks 存放本港银行同业的款项
{]!mrAjD amount due to banks 银行同业的存款
e]"W!K cD9 amount due to banks abroad 海外银行同业的存款
Fyx|z'4b amount due to holding companies 控股公司存款
{4}yKjW%z amount due to local banks 本港银行同业的存款
n,(sBOQ amount due to outport banks 外埠银行同业的存款
=ho}oL,ZO amount for note issue 发行纸币的款额
wssRA?9< amount of bond 担保契据的款额
bo>*fNqAIy amount of consideration 代价款额
{6|G@ ""O amount of contribution 供款数额
On:il$MU amount of indebtedness 负债款额
n nEgx;Nl0 amount of principal of the loan 贷款本金额
y2dCEmhY amount of rates chargeable 应征差饷数额
D/ xbF` amount of share capital 股本额
2WL|wwA amount of sums assured 承保款额
ZF8 yw(z amount of variation 变动幅度
7IH@oMvE amount of vote 拨款数额
2#]#sZmk amount payable 应付款额
l/ GGC nO/ amount receivable 应收款额
/{ l$sBUL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,4e:I.b analysis 分析
G6P?2@ ancillary risk 附属风险
H5B:; g@ annual account 周年帐目；周年帐目报表；年度决算；年结
,eW%{[g( annual accounting date 年结日期
^ogt+6c annual allowance 每年免税额；年积金；年度津贴；年津
GW@;}m( annual balance 年度余额
YUD`!C annual disposable income 每年可动用收入
BO ;tCEV? annual estimates 周年预算
D,*3 w'X!K annual fee 年费
rQs)O<jl annual general meeting 周年大会
8 +/rlHp annual growth rate 年增率；每年增长率
(0r3/t?DQ annual long-term supplement 长期个案每年补助金
L.2^`mZs annual pensionable emolument 可供计算退休金的年薪
ZohCP annual report 年报
_ QI\ Annual Report on the Consumer Price Index 《消费物价指数年报》
z+wA
rPxc annual return 周年报表；周年申报表；每年报税表格
!u[9a;Sa# Annual Return Rules 《周年报表规则》
} 5[qo`M annual review of consumer prices 每年消费物价回顾
'RR~7h annual roll-forward basis 逐年延展方式
'~<m~UXvD# annual salary 年薪
#aJ(m& annual statement 年度报表；年度决算表
sN*N&XG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
. B9iLI annuitant 年金受益人
Ecefi
pG annuity 年金
U^%Q}'UYym annuity contract 年金合约
\;3~a9q% annuity on human life 人寿年金
jl$ece5v antecedent debt 先前的债项
YeL#jtC ante-dated cheque 倒填日期支票
K~{$oD7! anticipated expenditure 预期开支
o3^l~iT anticipated net profit 预期纯利
?0?#U0(;u anticipated revenue 预期收入
QB u MJm anti-inflation measure 反通货膨胀措施
Ad8n<zt| anti-inflationary stance 反通货膨胀立场
^7 U
G$A apparent deficit 表面赤字
_$Yk M, apparent financial solvency 表面偿债能力
<n];mf h1 apparent partner 表面合伙人
}Yzco 52 application for personal assessment 个人入息课税申请书
2DtM20<> application of fund 资金应用
x%m%_2%Z application to release as liquidator and to destruct the books of accounts and documents
Egp/f |y 申请免除清盘人职务及毁灭帐簿与文件
Y|f[bw appointed actuary 委任精算师
mt{nm[D!Xp appointed auditor 委任核数师；委任审计师
0/MtY IYk appointed trustee 委任的受托人
gMmaK0uhS appointer 委任人
kk@fL apportioned pro rata 按比例分摊
SCHP L.n apportionment 分配；分摊
vn!3l1\+J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5h-SCB>P apportionment formula 分摊方程式
Tod&&T'UW apportionment of estate duty 遗产税的分摊
GqvpA#
i appraisal 估价；评估
IGQaDFr appreciable growth 可观增长
T{. pM4Hd appreciable impact 显着影响
?m}s 4a appreciable increase 可观增长
:D6
ON"6 appreciation 增值；升值
/{aj}M0kN appreciation against other currencies 相对其他货币升值
`l
^9/_g'6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L-WT]&n_ appreciation tax 增值税
)._; ~z! appropriation 拨款；拨用；拨付
Fn;SF4KOm appropriation account 拨款帐目
q4:o#K# Appropriation Bill 拨款法案
Uw. `7b> B appropriation-in-aid system 补助拨款办法
8, 4"uuI approved assets 核准资产
{ ]{/t-= approved basket stock 认可一篮子证券
/<=u\e'rE approved budget 核准预算
rdP[<Y9 approved charitable donation 认可慈善捐款
4{U T!WIi approved charitable institution 认可慈善机构
v5#j Z $<F approved currency 核准货币；认可货币
uM IIYS approved estimates 核准预算
ThajH K|U approved estimates of expenditure 核准开支预算
dO<ER Y approved overseas insurer 核准海外保险人
q460iL7yF} approved overseas trust company 核准海外信托公司
EzM
?Nft approved pooled investment fund 核准汇集投资基金
N=5a54!/ approved provident fund scheme 认可公积金计划
QvlObEhcS approved provision 核准拨款
DS(}<HK{ approved redeemable share 核准可赎回股份
F3@phu${ approved regional stock 认可地区性证券
{ OkV %Q< approved retirement scheme 认可退休金计划
p YZmz approved subordinated loan 核准附属贷款
.+3g*Dv{& arbitrage 套戥；套汇；套利
yy^q2P arbitrageur 套戥者；套汇者
df4A RP+ arbitrary amount 临时款项
F2LLN arrangement 措施；安排；协定
!Y0V id arrears 欠款
D rUO- arrears of pay 欠付薪酬
i( %W_d ! arrears of revenue 逾期未收税款；逾期未收的帐项
2^[ `e g articles of association 组织章程；组织细则；组织章程细则
TOB-a AO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I(L,8n5 ascertainment of profit 确定利润
J s@hLP ` "Asia Clear" “亚洲结算系统”
\O3m9,a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A5I)^B<( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r xvx Asian Development Fund [ADF] 亚洲发展基金
{l1. 2! Asian dollar bond 亚洲美元债券
ifMRryN4 Asian dollar market 亚洲美元市场
wo;~7K Asian dollar rate 亚洲美元利率
7Jyy z,!5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
en4k/w_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a
od-3"7[ asked price 沽盘；喊价；索价；卖方报价
|}s* E_/[ assessable income 应评税入息
'j8:vq^d assessable loss 应评税亏损
u"cV%(# assessable profit 应评税利润
ar! R|zmf assessable value 应评税值
DZ'P@f)] assessed profit 估定利润
{0Yf]FQb-a assessed value 经评估价值
y*jp79G assessment 评税；评定；估价；评税单
jjB~ G^n assessment number 评税编号；估价编号
m<T%Rb4?@ assessment of additional tax 补加税评税
O~#!l"0 L+ assessment of performance 业绩评估；实绩评价
Q^9_' t}X Assessor 评税主任
)Pa'UGY asset price bubbles 资产价格泡沫
ah4N|zJ>v asset-backed securities 具资产保证的证券
{Qf=G|Ah assets accretion 资产增值
H7&8\ FNa assets and liabilities 资产与负债
FF`T \&u assets betterment statement 资产递增表；资产改进表
9X+V4xux assets lending 实物放款；有抵押贷款
wj$< t'MN assets of the company passing on the death 死者去世时转移的公司资产
~rqCN,= d assets pledged as security for liabilities 用作负债抵押的资产
urs,34h assets portfolio 资产投资组合
.LnGL]/ assets price 资产价格
q.^;!f1 assets quality 资产质素
8?#/o c assets realization 资产变现
rK6l8)o assets refinancing arrangement 资产再集资安排
i4Q@K,$ assets securitization 资产证券化
O'p9u@kc assets situated outside Hong Kong 在香港以外地方的资产
5,lEx1{_ assets stripping 削减资产；拆卖资产
hP%M?M KC assets value 资产值
mUAi4N assignee 承让人
a8e6H30Sm assignment 转让；转让书；转让契
T9E+\D assignment of interest 权益转让
Tj` ,Z5vy assignment of letters patent and trade mark 专利证书及商标转让
"yy5F>0Wt assignment of property 物业转让；物业转让书
>-RQ] ?^ assignment right 转让权
~OYiq}g assignor 转让人
x*\Y)9Vgy associate 有联系的人；有关连人士；相联者；合伙人；联系人
}# RakV4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
av8B-GQI*# associate member 附属会员
%8 B}Cb&2c associated body corporate 相联法人团体
A7Cm5>Y _S associated company 相联公司；联属公司
`iFmrC< associated corporation 相联法团
<y('h I' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K^)Eb(4 公认会计师公会〔英国〕
"+R+6< " Association of Futures Exchange Brokers 香港期货经纪协会
7FP*oN? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$D~0~gn~ association of underwriters 承保人组织
jE.N ev/ assumption of control 接管
W s3)gvpPA assurance 担保；保险；转易；转易书
S:#lH?<_ assurance of interest 权益的转易
13$%,q ) at 19XX price 按一九ＸＸ年价格计算
u
OmtyX at a discount 按赔价计算；按贴水价格计算；打折扣
h lvK5Z at a premium 按溢价计算；按升水价格计算
&.)^
%Tp\z at call 通知付款；按通知
x$A+lj]x at constant market price 按固定市价计算
xA2YG|RU=b at constant price 按固定价格计算
EqkN3%I G at cost 按成本计算
c)6m$5] at current market price 按当时市价计算；按现时市价计算
]NQfX[ at current price 按当时价格计算；按现时价格计算
.ljnDL/ at factor cost 按要素成本计算；按生产要素成本计算
pGP7nw_g at money-of-the-day price 按付款当日价格计算
jh?H.;** at or better 按指定或较佳价位〔买卖指令〕
Y #ap* at par 按面值计算；平价
_P#|IAq* at sight 见票即付
bI7Vwyz at the close 按收市盘
z}77 Eh< at the opening 按开市盘
.FP$m? attestation 见证；见证条款
q<x/Ha t) at-the-money option 平价期权
g>E LGG |Q attorney 受权人；受托代表人
TM__I\+Q attornment 新拥有人承认书
n$A9_cHF7 attributable profit 可归属利润
im hwY #D attributable share value 可归属股份价值
<6%?OJhp Auckland Stock Exchange 奥克兰证券交易所
58}U^IW auction 拍卖
6IN
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wQ:)KjhHH audit 审计；核数
+[6G5cH Audit Commission 审计署
/wGM#sFH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'| 6]_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
@(EAq<5{ audit review 帐目审查
TNT4<5Ol 6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F/,NDZN audited account 审计帐目；经审计的帐目
t4."/ .=+ audited annual account 经审计的周年帐目
9 R!atPz9 audited balance sheet 经审计的资产负债表
1 fp? auditor 核数师；核数主任；审计师
F$y$'Rzu_B auditor's certificate 核数师证明书；审计师证明书
)J o: pkM auditor's report 核数师报告；审计师报告
F>SRs =_ Aussie bond 澳元债券
Co9^OF-k austerity budget 紧缩预算
P1. [ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kUb>^-
-K Australia All Ordinaries Index 澳洲所有普通股票指数
nmee 'oEw Australian Dollar [AUD] 澳元
|"q5sym8Y_ Australian Options Market 澳大利亚期权市场
W<h)HhyG Australian Securities Commission 澳洲证券事务监察委员会
k& M;,e3v6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{r,.!;mHu Australian Stock Exchange 澳大利亚证券交易所
]? c
B:} Austrian Schilling [ATS] 奥地利先令
Ye%~I`@? authentication 认证；鉴证
ydEoC$?0 authority to purchase 委托购买证；委购书
xWH.^o," authorization 认可；核准；授权；授权书
?.m bK authorization by direction 指示授权
>F|>cc>_E authorization by instruction 指令授权
6$hQ 35 authorization by warrant 令状授权
M5 LfRBO authorization of unit trust 单位信托的认可
~ gJwW+ authorized agent 指定代理人
L RxZcxmy authorized capital 法定资本
u4cnE" authorized clerk 出市员
dM.f]-g authorized dealer 认可交易商
( ' (K9@} authorized financial institution 认可财务机构
GhAlx/ K authorized fund 认可基金
N@4w!
HpJ authorized fund house 获授权的基金公司；认可基金公司
B&M%I:i authorized institution 认可机构
S Bu"3ym authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$j%'{) gK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L]|gZ&^ authorized insurer 获授权保险人；获认可承保人
,C\i^>= authorized investment 特准投资项目
(!u~ CZ; authorized person 获授权人
^cC,.Fdw authorized representative 获授权代表
^ 'MT0j authorized share capital 法定股本
c1(RuP:S automated quotation system 自动报价系统
.|KyNBn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1/B> XkCJ 自动交易系统〔香港期货交易所有限公司〕
U7,e/?a automatic adjustment mechanism 自动调整机制
G<z wv3 automatic adjustment system 自动调整系统
EmWn%eMN Automatic Clearing House 自动票据交换所
AG
nxYV"p automatic exchange rates accumulation system 自动化汇率累集系统
vQG5*pR*w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|u % )gk automatic teller machine [ATM] 自动柜员机
P-_6wfg,;> autopay 自动转帐
Rxt^v+ ,$ available assets 可用资产
5+0gR
&|j available fiscal reserve 现存财政储备
#FLb*%Nr available profit 可用利润
@}u*|P* Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h%na>G average 平均；平均数；海损
AEI>\Y average basic salary 平均基本薪金
oN~&_*FE average consumer expenditure 平均消费开支；一般消费开支
T3.&R#1M8- average cost 平均成本
caR<Kb:;* average cost of land production 增辟土地平均成本
,$ L4dF3 average daily turnover 平均每日成交额
s*KhF'fN average daily wage rate 平均每日工资率
q CC.^8 average expenditure pattern 平均开支模式
JAnZdfRt average growth rate 平均增长率
wD}l$ & + average net fixed assets 固定资产平均净值
.&iawz average of relatives 相对价格平均数
a#(?P .6 average price 平均价格
23eX;gL average propensity to consume 平均消费倾向；一般消费倾向
m#Jmdb_ average propensity to save 平均储蓄倾向；一般储蓄倾向
|)DGkO td average rate 平均率
HXC ;N p average revenue 平均收入；平均收益
ITX a&5D average stock 平均库存；平均存货
f Sj5ZsO average yearly rent 平均年租
7vKK%H_P avoidance of double taxation 避免双重课税
F@jZ ho avoidance of tax 避税
