A:
:} 2T of2 A share Ａ股；甲类股份
\H& ; .??W abatement of tax 减税；减扣免税额
Y9I|s{~ ABN AMRO Bank N.V. 荷兰银行
h^v#?3.@ above-the-line expenditure 线上项目支出；经常预算支出
O 0;mXH above-the-line receipt 线上项目收入；经常预算收入
B2Rpd &[ ABSA Asia Limited 南非联合亚洲有限公司
fw
VI%0C@ absolute change 绝对数值变更
"!_vQ^y absolute expenditure 实际开支
R;pIi/yDRe absolute guideline figure 绝对准则数字
BN e>Lk o absolute interest 绝对权益
V>`9ey!U absolute order of discharge 绝对破产解除令
5 `@yX[G absolute profit margin 绝对利润幅度
4]FS
jVO absolute value 实值；绝对值
[+8*}03 absolutely vested interest 绝对既得权益
el\xMe^SY absorbed cost 已吸收成本；已分摊成本
]TJ258 P} absorption 吸收；分摊；合并
/E3~z0 absorption rate 吸收率；摊配率；分摊率
'y5H%I! ACB Finance Limited 亚洲商业财务有限公司
2'@D0L acceptable form of reciprocity 合理的互惠条件
'
9%iHx-< acceptable rate 适当利率；适当汇率
Q~/=p>=uu acceptance agreement 承兑协议
7nB X@ Uo acceptance for honour 参加承兑
aK_k'4YTm acceptor 承兑人；接受人；受票人
}u1h6rd ` acceptor for honour 参加承兑人
'Fc$?$c\ accident insurance 意外保险
\%B7 M]P Accident Insurance Association of Hong Kong 香港意外保险公会
tt
CC]
Q accident insurance scheme 意外保险计划
8) M WC: accident year basis 意外年度基准
!@*= b1 accommodation 通融；贷款
{6%-/$LX accommodation bill 通融票据；空头票据
)c?nh3D accommodation party 汇票代发人
4 ;@L#Pzt account balance 帐户余额；帐户结余
R T~oJ~t; account book 帐簿
ta<8~n^? account collected in advance 预收款项
+z0s)HU>j account current book 往来帐簿
GvvKM=1 account of after-acquired property 事后取得的财产报告
9-vQ n/O^D account of defaulter 拖欠帐目
u {w,y.l1h account payable 应付帐款
0x<G\ l4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q5l+- account receivable 应收帐款
>^IUS8v account receivable report 应收帐款报表
OG_v[ C5 account statement 结单；帐单；会计财务报表
y2mSPLw account title 帐户名称；会计科目
of
GoaH*h accountant's report 会计师报告
52 NI{" Accountant's Report Rules 会计师报告规则
=GW[UnO accounting and auditing procedure 会计与审计程序；会计与核数程序
m=Gb<)Y Accounting Arrangements 《会计安排》
;Wa&Dg/5` accounting basis 会计基础
|lk:(~DM accounting by Official Receiver 破产管理署署长呈交的帐目
x <OVtAUB Accounting Circular 《会计通告》
^w&!}f+ accounting class 会计类别
-PU.Uw] accounting date 记帐日期；会计结算日期
gyPwNE accounting for money 款项核算
B&B L<X
r Accounting Officer 会计主任
rVRv *W accounting period 会计报告期；会计期
d'H gek{T accounting policy 会计政策；会计方针
|DPq~l(d accounting practice 会计惯例
ms\\ R@R accounting principle 会计准则
=(Y0wZP| accounting record 会计记录
jW 4>WDN: accounting report 会计报告
^N7 C/" p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*=!r|UdB. Accounting Society of China 中国会计学会
2aX{r/Lc accounting statement 会计报表
)=bW\=[8 accounting system 会计制度；会计系统
yhI;FNSf accounting transaction 会计事项；帐务交易
]rNxvFN*j accounting treatment 会计处理
lgD % accounting year 会计年度
g>#}(u!PH accretion 增值；添加
|
+uc;[` accrual 应计项目；应累算数目
vP+qwvpGr accrual basis 应计制；权责发生制
HV7f %U accrual basis accounting 应计制会计；权责发生制会计
G'';VoW= accrue 应累算；应计
0P{8s accrued benefit 应累算利益
FD~
U F;VQ accrued charges 应计费用
s,pg4nst56 accrued cumulative preference share dividend 应累算的累积优先股股息
NxDVU?@p* accrued expenses 应累算费用
m8G/;V[x accrued interest payable 应付利息；应计未付利息
fU\;\ accrued interest receivable 应收利息；应计未收利息
+\u\BJ!LAJ accrued right 累算权益
f! )yE`4- accruing profit 应累算的利润
'm"Ez'sS accumulated fiscal reserve 累积财政储备
a#x@ e?GvI accumulated profit 累积利润；滚存溢利
Y Xh!+} accumulated reserve 累积储备
Zz]/4 4t accumulation of surplus income 累积收益盈余
]0SqLe acquired assets 既得资产
)>^ Ge9d] acquisition 收购；购置；取得
]"htOO acquisition cost 购置成本
?A24h !7 acquisition expenses 购置费用
P_H_\KsH*( acquisition of 100% interest 收购全部股权
Y*O
Bky acquisition of control 取得控制权
g:!R't? acquisition of fixed assets 购置固定资产
e\f \CMb acquisition of shell “买壳”
&Vu-* ? acquisition price 收购价
(d* | |" act of God 天灾
QC&,C}t, acting partner 执事合伙人
WS?Y8~+{5 active market 买卖活跃的市场；交投畅旺的市场；旺市
?AQA>D#W active partner 积极参与的合伙人
; Bw3@c active trading 交投活跃
^R)]_ actual circulation 实际流通
9 '(m"c_ actual cost 实际成本
2 - (}=N actual expenditure 实际开支；实际支出
B@*!>R actual income 实际入息；实际收入；实际收益
0I do_V actual market 现货市场
DRTT3;,N actual price 现货价；实际价格
TZ3gJ6 Cb actual profit 实际利润
{*r!oD!' actual quotation 实盘；实际价位；实际报价
~*+evAP actual year basis 按实际年度计算
.2_xTt actuals 实货
m(EV C}Y actuarial investigation 精算调查
6+" gk( actuarial principle 精算原则
&p* rEs actuarial report 精算师报告
j~>J?w9<O Actuarial Society of Hong Kong 香港精算学会
R6:m@ actuarial valuation 精算师估值
ipt]qJFd actuary 精算师
}jU)s{>f b ad referendum agreement 暂定协议；有待覆核的协定
.cx9+; ad valorem duty 从价税；按值征税
O*B9 Bah ad valorem duty system 从价税制
Snp(&TD<< ad valorem fee 从价费
~V?\@R:g ad valorem tariff 从价关税
x 9 n(3Oa additional allowance 额外免税额
- DYH>! additional amount for unexpired risk 未过期风险的额外款额
iP:^nt? additional assessable profit 补加应评税利润
_JA)""l% additional assessment 补加评税
~"4Cz27 additional commitment 额外承担
%M`zk A2]J additional commitment vote 额外承担拨款
Asq&Z$bB_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B(6*U~Kn% additional dependent parent allowance 供养父母额外免税额
.|TF /b] additional provision 额外拨款
\%%M >4c additional stamp duty 附加印花税
; XlCd[J< additional tax 补加税罚款；补加税款
_\=
/~>Xl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4cJ/XgX adjudged bankrupt 被裁定破产
*,*XOd:3TL adjudicated bankrupt 裁定破产人
| }/KueZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Qw |y%Td8r adjudication of bankruptcy 裁定破产；宣告破产
hst Ge>f[6 adjudication of insolvency 裁定无力偿还债务
r>PKl'IbE adjusted actual 经调整的实数；调整后的实数
FFmXT/K"/j adjusted current assets 经调整的流动资产；调整后的流动资产
~Ga{=OM?? adjusted figure 经调整的数字；调整后的数额
A`>^A]% adjusted liabilities 经调整的负债；调整后的负债
=^l`c$G< adjusted loss 经调整的亏损；调整后的亏损
hhI*2|i"L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
w\V<6_[vv. adjusted profit 经调整的利润；调整后的利润
7 s2*VKr adjusted surplus 经调整的盈余额；调整后的盈余额
0tPw hJ adjusted value 经调整的价值；调整后的价值
"gDk?w adjustment 调整；修订；理算〔保险〕
JE*?O*&|Q adjustment centre 调剂中心
jHA(mU )b adjustment lag 调整过程的时间差距；调整时差
HqV 4!o9' adjustment mechanism 调整机制
0;*[} M]Z adjustment of loss 亏损调整
/q7$"wP adjustment process 调整过程；调整程序
PlgpH'z4$ adjustment range 调整幅度
f8UO`*O administered exchange rate 受管制汇率
lL5* l,)To Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h uR ^l administration expenses 行政费用
N+H[Y4c?F& administration fee 手续费；行政费
322-'S3< administration in bankruptcy 破产管理
w vI
v+Q9 administration order 遗产管理令
e d3wj3@ administrator 管理人；遗产管理人
]= /?Ooh administrator of the estate 遗产管理人
Tn(uH17 admission of debt 债项承认书
/+. m.TF admission of proof 接纳债权证明
Sco'] ^ #( advance 放贷款项；垫付款项；预支款项；预付款项
/oGaA@#+ advance account 暂支帐目；预付款帐户
+JXn advance compensation 预付补偿金
A_2lG!!
6 advance from shareholder 股东垫款
&NbSG+t advance pending reimbursement 预支以待日后付还
jYB iC DD advanced economy 先进经济体系
=*>.z@WQ advancement 预付；预付财产
eu$"GbqY advances warrant 垫款令
+Mn(s36f2 advancing 贷出
D`.\c#;cN adverse balance 逆差
vk M_a}%< adverse exchange 逆汇
Rt5Xqz\6i advertisement addressed to shareholders 在报章刊登的致股东通告
CWB<I advice for collection 托收通知书
|RqCI9N6 advice of drawing 提款通知书；汇票通知书
+@7c:CAy( advice of payment 付款通知
B)0;gWK Advisory Committee [Securities and Futures Commission]
+>c%I&h}` 谘询委员会〔证券及期货事务监察委员会〕
+#A~O4%t Advisory Committee on Diversification 经济多元化谘询委员会
/len8FRf affidavit 誓章；遗产申报誓章
beV+3HqB8 affidavit of no receipt 述明无收款的誓章
o$7UWKW8 affiliate 联号；联营公司；附属公司
*TCV}=V G affiliated company 附属公司；联号；联营公司
<K Stl fX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{ Q!Xxe>6 affordability 负担能力
+apn3\ _ African Development Bank [AfDB] 非洲开发银行
1}p :]/; after-acquired property 事后取得的财产
:3J` +V}9; after-hours dealing 市后交易
r/0AM}[!*j after-tax profit 税后盈利；税后利润；税后溢利
C{G%"q agency agreement 代理协议
yL l:G ; agency expenses 代理机构的开支
8|+@A1)&4 agency fee 代理费
LA(/UA3Izd Agency Law 《代理法》
j<9^BNl agent 代理人；承销人
gd]_OY7L agent of company 公司代理人
ltkA7dUbu agent's fee 代理人费；经纪费
1$:O9 {F aggregate 总计；总数；总体数字
ygK,t*T20 aggregate amount 总款额；总额
W&3,XFnI_ aggregate assets and liabilities 总体资产与负债
q S
ggZ0* aggregate at constant price 按固定价格计算的总体数字
Pf hKomt" aggregate demand 总需求
A,7* 5 2U aggregate gross position 总持仓量
.hoVy *I aggregate limit 总限额
hVJ}EF 0 aggregate of salaries tax 合计薪俸税
(#qQ;ch aggregate performance 总体表现；总体业绩
4CS$%Cu\?w aggregate supply 总体供应
0fV}n:4Pq aggregate surplus 总盈余
8M BY3F aggregate total 整体总额
wARd^Iw aggregate value 总值；合计价值
Kv#Q$$)r aggregated basis 合计基准
0[8uuqV[cB aggregated net chargeable income 合计应课税入息实额
f N9uSnu
aggregation 合并计算；合计；总和
<u? \%iJ" aggregation of incomes of husband and wife 夫妇入息合并计算
t+,2 p|B aggregation of property 财产的总和
0a,B&o1 agio 差价；贴水
+]~}kvk: 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》
hxw6^EA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%xp 69 《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》
U0N6\+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;:Tb_4Hr 《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》
8\PI1U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\ vpX6 !T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f>Tn#OW agreement for a settlement 授产协议
VmXXj6l& agreement for assignment 转让协议
>]Dn,* R agreement for sale 售卖协议；买卖协议
BXytAz3 agreement for sale and purchase 买卖协议
5UG"i_TC agreement for the payment of interest 支付利息协议
(ti E%nF+ agreement for the repayment of money 还款协议
6.|[;>Km agreement of reinsurance 再保险协议
uE.. 1N&* Agricultural Bank of China 中国农业银行
NZ+TTMv air passenger departure tax 飞机乘客离境税
v9#F\ F / Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
RS2uk 7MB airport tax 机场税
7dR]$ ~+*e alcohol duty 酒精税
'
wp _U / alienation 让与；让渡；转让
\"Qa)1 | alimony 生活费；赡养费
u Oh All Ordinaries Index [AOI] 所有普通股指数
LF+E5{=:R all risks 全险；综合险
`84, R! All Sales Record for Stock Market 《股票市场成交报告》
V%`\x\Xat Allied Capital Resources Limited 新联财务有限公司
Ac }5, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_d>{Hz2 allocation letter 拨款信件
n9Vr*R KM) allocation of fund 分配款项；预留款项
EK\xc'6M allocation of profit 利润分配；溢利分配
3]7j, 1^ allocation warrant 拨款令
ws$kwSHq allotment 分配；配股
xA0=C allotment notice 股份配售通知；配股通知
ke2M&TV allotment of shares 股份分配
UunZ/A$]m allowable 可获宽免；免税的
w ,0OO
f allowable business loss 可扣除的营业亏损
X"jtPYCpV{ allowable expenses 可扣税的支出
i
nk !>Z allowance 免税额；津贴；备抵；准备金
A yOy&]g allowance for debts 债项的免税额
_Y)Wi[ allowance for depreciation by wear and tear 耗损折旧免税额
hANe$10=H allowance for funeral expenses 殡殓费的免税额
vVjk9_Ul allowance for inflation 为通货膨胀而预留的款项；通胀准备金
SXNde@%
{ allowance for repairs and outgoings 修葺及支出方面的免税额
I(z16wQ allowance to debtor 给债务人的津贴
*- E '$ alteration of capital 资本更改
=yPV9#(I/ alternate trustee 候补受托人
I`x[1%y2 F amalgamation 合并
s+h}O}RV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Sh:_YD^( ambit of charges 征税范围；收费范围
| 1a}p amended valuation 经修订的估值
s dN1BV2 American Commodities Exchange 美国商品交易所
AH:0h X6+ American Express Bank Limited 美国运通银行
,=: -&~? American Stock Exchange 美国证券交易所
HY (XI u amortization 摊销
ROO@EQ#`Z amount due from banks 存放银行同业的款项
E+$D$a amount due from banks abroad 存放海外银行同业的款项
<2N=c H' amount due from holding companies 控股公司欠款
u $D%Iz amount due from local banks 存放本港银行同业的款项
M5N #xgR amount due to banks 银行同业的存款
m@",Zr `f= amount due to banks abroad 海外银行同业的存款
h1$75E?, amount due to holding companies 控股公司存款
h" f_T
[ amount due to local banks 本港银行同业的存款
, hp8b$ amount due to outport banks 外埠银行同业的存款
l4 U amount for note issue 发行纸币的款额
j?\z5i""f amount of bond 担保契据的款额
hzA+ , amount of consideration 代价款额
#1WCSLvtV amount of contribution 供款数额
E9'
2_e amount of indebtedness 负债款额
fGWXUJ amount of principal of the loan 贷款本金额
~{pds amount of rates chargeable 应征差饷数额
/*t H$\6* amount of share capital 股本额
Y<_;8%S amount of sums assured 承保款额
zu
7Fq ]zD amount of variation 变动幅度
f*Os~@K amount of vote 拨款数额
1R7tnR@[u amount payable 应付款额
xrv 0% amount receivable 应收款额
U&#`5u6'j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
RS nBG" analysis 分析
WS%yV|e ancillary risk 附属风险
HI, `O annual account 周年帐目；周年帐目报表；年度决算；年结
ryb81 .| annual accounting date 年结日期
F(Je$c/J|~ annual allowance 每年免税额；年积金；年度津贴；年津
/Zxq-9
annual balance 年度余额
Q^X}7Z|T annual disposable income 每年可动用收入
{+E nJ" annual estimates 周年预算
yI / FD annual fee 年费
Zh`[A9I/ annual general meeting 周年大会
b,>>E^wd! annual growth rate 年增率；每年增长率
3u<
ntx >< annual long-term supplement 长期个案每年补助金
2q*wYuc annual pensionable emolument 可供计算退休金的年薪
Y+5aT(6O annual report 年报
bGxHzzU} Annual Report on the Consumer Price Index 《消费物价指数年报》
`v)ZO w9& annual return 周年报表；周年申报表；每年报税表格
l Akg47i Annual Return Rules 《周年报表规则》
\mWH8Z
}Z annual review of consumer prices 每年消费物价回顾
1*.*\4xo annual roll-forward basis 逐年延展方式
o/&
IT(v annual salary 年薪
sD|}? 7 annual statement 年度报表；年度决算表
rE0%R+4? 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
IsDwa qd| annuitant 年金受益人
wVX2.D'n< annuity 年金
r; +a%?P annuity contract 年金合约
AHHV \r annuity on human life 人寿年金
3PlIn0+LX antecedent debt 先前的债项
?%n"{k?# ante-dated cheque 倒填日期支票
oVW>PEgB- anticipated expenditure 预期开支
.Ad9(s anticipated net profit 预期纯利
-lR7
@S anticipated revenue 预期收入
*Rxn3tR7 anti-inflation measure 反通货膨胀措施
Rr}m(e= anti-inflationary stance 反通货膨胀立场
\ u;`Lf apparent deficit 表面赤字
3 rR 1/\ apparent financial solvency 表面偿债能力
` $q0fTz apparent partner 表面合伙人
IR8yE`(h application for personal assessment 个人入息课税申请书
7y_<BCx
h application of fund 资金应用
QlS_{XV application to release as liquidator and to destruct the books of accounts and documents
s'bTP(wl9 申请免除清盘人职务及毁灭帐簿与文件
6h0}ZM appointed actuary 委任精算师
%p qB/ appointed auditor 委任核数师；委任审计师
Zay%QNsb appointed trustee 委任的受托人
'%YE#1*gH appointer 委任人
8s
%YudW apportioned pro rata 按比例分摊
L~RFI&b
apportionment 分配；分摊
c0;rvw7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^F&j;8 U apportionment formula 分摊方程式
z[y apportionment of estate duty 遗产税的分摊
v8n^~=SH appraisal 估价；评估
u'T-}95 V appreciable growth 可观增长
gdq6jz appreciable impact 显着影响
?Cx=!k. appreciable increase 可观增长
M+b?qw appreciation 增值；升值
\[]?9 Z=n appreciation against other currencies 相对其他货币升值
G, <l}(tEG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z*-a=u%gl' appreciation tax 增值税
T6."j_ appropriation 拨款；拨用；拨付
#T@k(Bz{L appropriation account 拨款帐目
m u5r4W47 Appropriation Bill 拨款法案
H JP~
lg appropriation-in-aid system 补助拨款办法
WdB\n/BWB approved assets 核准资产
Ey=}bBx approved basket stock 认可一篮子证券
>?6HUUQ approved budget 核准预算
JpxQS~VX approved charitable donation 认可慈善捐款
Nr).*]g@~ approved charitable institution 认可慈善机构
dGz4`1(> approved currency 核准货币；认可货币
Z] x6np approved estimates 核准预算
mI]gDL 1 approved estimates of expenditure 核准开支预算
h4+*ssnYV approved overseas insurer 核准海外保险人
d24_,o\_ approved overseas trust company 核准海外信托公司
;--D?Gs]Qr approved pooled investment fund 核准汇集投资基金
>(.Y%$9"E approved provident fund scheme 认可公积金计划
TKgN31 ` approved provision 核准拨款
qw>v u7/z approved redeemable share 核准可赎回股份
Uv652DC approved regional stock 认可地区性证券
IW-|"5?9' approved retirement scheme 认可退休金计划
9 6P&+ approved subordinated loan 核准附属贷款
2+Oz$9`. arbitrage 套戥；套汇；套利
MSRk|0Mcr arbitrageur 套戥者；套汇者
i0zrXaKV arbitrary amount 临时款项
$PAAmai gi arrangement 措施；安排；协定
!Ce!D0Tx arrears 欠款
_"*s x- arrears of pay 欠付薪酬
UtQCTNjC{ arrears of revenue 逾期未收税款；逾期未收的帐项
zx*D )i5- articles of association 组织章程；组织细则；组织章程细则
y,bD i9*| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eTay/i<- ascertainment of profit 确定利润
/Z,hQ>/ "Asia Clear" “亚洲结算系统”
f^ZhFu? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pM}~/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7B\Q5fLQ Asian Development Fund [ADF] 亚洲发展基金
$15H_X*! Asian dollar bond 亚洲美元债券
"_&c[VptWi Asian dollar market 亚洲美元市场
+S` cUn7 Asian dollar rate 亚洲美元利率
!IA\c(c ^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.!Kqcz% A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\CV HtV asked price 沽盘；喊价；索价；卖方报价
j%Xa8$ assessable income 应评税入息
"a3?m) assessable loss 应评税亏损
H8=:LF assessable profit 应评税利润
!l Egta[Ql assessable value 应评税值
F ^aD# assessed profit 估定利润
Tku6X/LF assessed value 经评估价值
`j!_tE` assessment 评税；评定；估价；评税单
y7%SHYC p[ assessment number 评税编号；估价编号
gVI`&W__, assessment of additional tax 补加税评税
%QE yvl4 assessment of performance 业绩评估；实绩评价
uG +ZR:
_ Assessor 评税主任
M&<qGV$A asset price bubbles 资产价格泡沫
Px9 K asset-backed securities 具资产保证的证券
; (A- assets accretion 资产增值
scYqU7$%T assets and liabilities 资产与负债
8R:Glif assets betterment statement 资产递增表；资产改进表
O0s!3hKu assets lending 实物放款；有抵押贷款
08D:2 z1z assets of the company passing on the death 死者去世时转移的公司资产
FSAX , Y assets pledged as security for liabilities 用作负债抵押的资产
C "%B >e assets portfolio 资产投资组合
os &FrtDg assets price 资产价格
vxLr 034 assets quality 资产质素
[HUK
9hG assets realization 资产变现
#TO^x&3@ assets refinancing arrangement 资产再集资安排
.N@+M s3 assets securitization 资产证券化
/y 6f ~F assets situated outside Hong Kong 在香港以外地方的资产
cza_LO( assets stripping 削减资产；拆卖资产
2eA.04F assets value 资产值
bN03}&I assignee 承让人
D.|r
[c assignment 转让；转让书；转让契
A*A/30o|R assignment of interest 权益转让
3vjOfr` assignment of letters patent and trade mark 专利证书及商标转让
dv+ZxP%g assignment of property 物业转让；物业转让书
$mE3 FJP> assignment right 转让权
*?] <=IV? assignor 转让人
jzGK(%sw" associate 有联系的人；有关连人士；相联者；合伙人；联系人
xI~A Z:m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}P-C-L{yE( associate member 附属会员
{@3v$W~7M associated body corporate 相联法人团体
E^br-{|{ associated company 相联公司；联属公司
,<)D3K< associated corporation 相联法团
L F } d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TA2ETvz^ 公认会计师公会〔英国〕
ZS;V?]\( Association of Futures Exchange Brokers 香港期货经纪协会
E_D Q.!U!o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
odC"#Rb association of underwriters 承保人组织
Xo] 2iQy assumption of control 接管
<l Wj-+m assurance 担保；保险；转易；转易书
&1?6Q_p6c assurance of interest 权益的转易
s=F[.X9lp at 19XX price 按一九ＸＸ年价格计算
G6}&k[d5% at a discount 按赔价计算；按贴水价格计算；打折扣
DwZRx@ at a premium 按溢价计算；按升水价格计算
4>LaA7)v at call 通知付款；按通知
q=D8 Nz at constant market price 按固定市价计算
&;)B
qqXc at constant price 按固定价格计算
K~I?i/P=z at cost 按成本计算
dr+(C[ = at current market price 按当时市价计算；按现时市价计算
`j 9\]50Z> at current price 按当时价格计算；按现时价格计算
Xt$P!~Lu at factor cost 按要素成本计算；按生产要素成本计算
rpDBKo at money-of-the-day price 按付款当日价格计算
E2YVl%. at or better 按指定或较佳价位〔买卖指令〕
u' Q82l&Y at par 按面值计算；平价
gx',K1T at sight 见票即付
TI/RJF b at the close 按收市盘
&v t)7[ at the opening 按开市盘
O9/)_:Wdh attestation 见证；见证条款
.{*l, at-the-money option 平价期权
M \ attorney 受权人；受托代表人
-!\%##r7~ attornment 新拥有人承认书
,aGIq. *v attributable profit 可归属利润
*78c2`)[ attributable share value 可归属股份价值
m- ibS: Auckland Stock Exchange 奥克兰证券交易所
}^$1<GT auction 拍卖
Ry"4v_e 9 auctioneer 拍卖商
#+ V4<o audit 审计；核数
a:`<=^:4, Audit Commission 审计署
; <B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VHMQY*lk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
s-+-?$K audit review 帐目审查
C.ji]P# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{i?G:K audited account 审计帐目；经审计的帐目
ge.> #1f} audited annual account 经审计的周年帐目
KK2YT/K$SG audited balance sheet 经审计的资产负债表
!4=_l6kg~+ auditor 核数师；核数主任；审计师
-m=A1~| 7 auditor's certificate 核数师证明书；审计师证明书
yiI
oqvP auditor's report 核数师报告；审计师报告
{wj%WSQj/y Aussie bond 澳元债券
L 6fbR-&Lt austerity budget 紧缩预算
strM3j##x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2,`X@N`\ Australia All Ordinaries Index 澳洲所有普通股票指数
X&LJ" ahK Australian Dollar [AUD] 澳元
W;2J~V!c Australian Options Market 澳大利亚期权市场
3nc\6v% Australian Securities Commission 澳洲证券事务监察委员会
O6)Po Australian Society of Certified Practising Accountants 澳洲执业会计师公会
K: $mEB[c< Australian Stock Exchange 澳大利亚证券交易所
# jG?{j3;? Austrian Schilling [ATS] 奥地利先令
?kQY ^pU authentication 认证；鉴证
v
@0G^z| authority to purchase 委托购买证；委购书
'TH[Db'`I authorization 认可；核准；授权；授权书
o:W*#dt authorization by direction 指示授权
Qg ~ w 3~ authorization by instruction 指令授权
e98QT9 authorization by warrant 令状授权
Y6H?ZOq authorization of unit trust 单位信托的认可
D" $Y, d authorized agent 指定代理人
&*ocr & authorized capital 法定资本
CJ%'VijhD authorized clerk 出市员
`PL}8ydZ authorized dealer 认可交易商
N>"L2E=z$| authorized financial institution 认可财务机构
Z_4%Oi authorized fund 认可基金
buN@O 7\ authorized fund house 获授权的基金公司；认可基金公司
wv. " authorized institution 认可机构
^uN[rHZ*u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
UhL1Y
NF_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
saP%T~ authorized insurer 获授权保险人；获认可承保人
~mXzQ be
p authorized investment 特准投资项目
d~%7A5 authorized person 获授权人
y*{zX=]l< authorized representative 获授权代表
gN:F5 0 authorized share capital 法定股本
7x >^ip"7 automated quotation system 自动报价系统
M'< % d[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z EtsMU 自动交易系统〔香港期货交易所有限公司〕
aK;O zB) automatic adjustment mechanism 自动调整机制
{}k3nJfE automatic adjustment system 自动调整系统
KB|mtsi Automatic Clearing House 自动票据交换所
%A'mXatk automatic exchange rates accumulation system 自动化汇率累集系统
Xm>zT'B_tJ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YW&K,)L@ automatic teller machine [ATM] 自动柜员机
_.V5-iN autopay 自动转帐
~5% 3] available assets 可用资产
JZ`h+f At available fiscal reserve 现存财政储备
g =Xy{Vm
available profit 可用利润
UCf ouQ Cj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)1M2}11uS average 平均；平均数；海损
,3 T"fT-( average basic salary 平均基本薪金
Uoe; =P@ average consumer expenditure 平均消费开支；一般消费开支
P658
XKE average cost 平均成本
-sKtT 9o average cost of land production 增辟土地平均成本
{cOx0= average daily turnover 平均每日成交额
7`t"fS average daily wage rate 平均每日工资率
>| ,`E
average expenditure pattern 平均开支模式
_v 0iH average growth rate 平均增长率
E] /2 u3p average net fixed assets 固定资产平均净值
abUO3
Y{ average of relatives 相对价格平均数
IJ2' average price 平均价格
{TpbUj0 average propensity to consume 平均消费倾向；一般消费倾向
76@W:L*J$J average propensity to save 平均储蓄倾向；一般储蓄倾向
CZ u=/8? average rate 平均率
BQ Vro;#Jc average revenue 平均收入；平均收益
l`N#~ <. average stock 平均库存；平均存货
6d;}mhH average yearly rent 平均年租
J QnaXjW2 avoidance of double taxation 避免双重课税
O{~Xp!QQt avoidance of tax 避税
