A:
m/" J
s A share Ａ股；甲类股份
?GfxBZWJ abatement of tax 减税；减扣免税额
1::LN(`< ABN AMRO Bank N.V. 荷兰银行
]
EV`dI k above-the-line expenditure 线上项目支出；经常预算支出
~RCg. &[ou above-the-line receipt 线上项目收入；经常预算收入
M0 L-u ABSA Asia Limited 南非联合亚洲有限公司
7>KQRLw absolute change 绝对数值变更
[DL|Ht> absolute expenditure 实际开支
tUrNp~ve, absolute guideline figure 绝对准则数字
?0 m?7{ absolute interest 绝对权益
u<C $'V absolute order of discharge 绝对破产解除令
h/{8bC@bi absolute profit margin 绝对利润幅度
Bf+^O)Ns^ absolute value 实值；绝对值
YjL
t&D:IZ absolutely vested interest 绝对既得权益
W`5 a:"Vg absorbed cost 已吸收成本；已分摊成本
o B3q AP absorption 吸收；分摊；合并
{[N?+ZJD*L absorption rate 吸收率；摊配率；分摊率
cPm~`
Zd ACB Finance Limited 亚洲商业财务有限公司
>z5Oy acceptable form of reciprocity 合理的互惠条件
lf;~5/%wMG acceptable rate 适当利率；适当汇率
b<8q 92F acceptance agreement 承兑协议
#9INX `s- acceptance for honour 参加承兑
k|l5 "&K~. acceptor 承兑人；接受人；受票人
k5g@myb- acceptor for honour 参加承兑人
.h a`)@MsZ accident insurance 意外保险
;i}i5yv2
Accident Insurance Association of Hong Kong 香港意外保险公会
^Yqbj L accident insurance scheme 意外保险计划
%d b3f
z accident year basis 意外年度基准
<qr^Nyo4 accommodation 通融；贷款
,Z?m`cx accommodation bill 通融票据；空头票据
#[Z< =i~C accommodation party 汇票代发人
(A2U~j?Ry} account balance 帐户余额；帐户结余
-#daBx
? account book 帐簿
YI/{TL8*KK account collected in advance 预收款项
h k/ + account current book 往来帐簿
%5` r-F account of after-acquired property 事后取得的财产报告
+fkP+RVY account of defaulter 拖欠帐目
s5nB(L*Pjp account payable 应付帐款
8KZ$ F>T]> account payee only [A/C payee only] 只可转帐；存入收款人帐户
Pb3EnNqYbM account receivable 应收帐款
w}"!l G account receivable report 应收帐款报表
|E?
,xWN account statement 结单；帐单；会计财务报表
|c=d;+ account title 帐户名称；会计科目
J/L)3y accountant's report 会计师报告
+&(J n Accountant's Report Rules 会计师报告规则
<Ak:8&$O accounting and auditing procedure 会计与审计程序；会计与核数程序
8b{U
tT Accounting Arrangements 《会计安排》
f8R+7Ykx accounting basis 会计基础
sN;(/O accounting by Official Receiver 破产管理署署长呈交的帐目
FzA{U O Accounting Circular 《会计通告》
bd.j,4^ accounting class 会计类别
Ls lM$
accounting date 记帐日期；会计结算日期
3g^IXm:K$ accounting for money 款项核算
}WA<=9e Accounting Officer 会计主任
M\9IlV ?' accounting period 会计报告期；会计期
&^AzIfX}Gw accounting policy 会计政策；会计方针
|e~u!V\m accounting practice 会计惯例
>}70]dN7b accounting principle 会计准则
4 iik5 accounting record 会计记录
[2 =^C=52 accounting report 会计报告
M PqY?KF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m9%yR"g9 Accounting Society of China 中国会计学会
{`tHJ|8 accounting statement 会计报表
4$ ..r4@ accounting system 会计制度；会计系统
w4NZt|>5j; accounting transaction 会计事项；帐务交易
pb~Ps#"Zg accounting treatment 会计处理
Pkj T&e) accounting year 会计年度
is64)2F]( accretion 增值；添加
#)Ep(2 accrual 应计项目；应累算数目
eB)UXOu1 accrual basis 应计制；权责发生制
o`oRG)QC accrual basis accounting 应计制会计；权责发生制会计
3D{82*& accrue 应累算；应计
[kVpzpGr accrued benefit 应累算利益
b?sA EU; accrued charges 应计费用
ZCj >MA accrued cumulative preference share dividend 应累算的累积优先股股息
*oKgP8CF accrued expenses 应累算费用
IvPA| 8( accrued interest payable 应付利息；应计未付利息
B8`R(vu; accrued interest receivable 应收利息；应计未收利息
-Mr{+pf accrued right 累算权益
- $ xKv4 accruing profit 应累算的利润
MoZU(j accumulated fiscal reserve 累积财政储备
e|S+G6 :O2 accumulated profit 累积利润；滚存溢利
B 9%yd*SJ accumulated reserve 累积储备
6wa<'! accumulation of surplus income 累积收益盈余
8'' 9 @xz acquired assets 既得资产
<{3q{VW* acquisition 收购；购置；取得
7Ntjx(b$"h acquisition cost 购置成本
s$K@X ` acquisition expenses 购置费用
rOs)B 21/ acquisition of 100% interest 收购全部股权
u?F7 L8q] acquisition of control 取得控制权
B.h0" vJ acquisition of fixed assets 购置固定资产
mvUVy1-c acquisition of shell “买壳”
@ hE7r-}] acquisition price 收购价
kxcgOjrmI act of God 天灾
E !:.G+SEl acting partner 执事合伙人
#-l!`\@ active market 买卖活跃的市场；交投畅旺的市场；旺市
"Nk`RsW active partner 积极参与的合伙人
T3 =-UYx] active trading 交投活跃
.%-6&%1 actual circulation 实际流通
Tb>IHoil actual cost 实际成本
8:;u
v7p actual expenditure 实际开支；实际支出
k#{lt-a/ actual income 实际入息；实际收入；实际收益
9\\@I
=; actual market 现货市场
~ nLkn#Z actual price 现货价；实际价格
T2c_vY actual profit 实际利润
J"m%q\' actual quotation 实盘；实际价位；实际报价
{s9y@c*15. actual year basis 按实际年度计算
]L5Z=.z& actuals 实货
AJJ%gxqGq actuarial investigation 精算调查
>FK)p
actuarial principle 精算原则
,Y 78Q actuarial report 精算师报告
w*|= k~z Actuarial Society of Hong Kong 香港精算学会
Sn{aHH actuarial valuation 精算师估值
n _e}>1_ actuary 精算师
mtiO7w"M\7 ad referendum agreement 暂定协议；有待覆核的协定
' lQ ad valorem duty 从价税；按值征税
3j [w
-Lfp ad valorem duty system 从价税制
#n6FQ$l8m ad valorem fee 从价费
*y":@T ad valorem tariff 从价关税
%[+a[ / additional allowance 额外免税额
%fex uy4 additional amount for unexpired risk 未过期风险的额外款额
wN/*|?`Z additional assessable profit 补加应评税利润
G}Qk!r additional assessment 补加评税
d()zW7}W additional commitment 额外承担
=R"Eb1 additional commitment vote 额外承担拨款
M ,. 0[+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)'/nS$\E: additional dependent parent allowance 供养父母额外免税额
j\jL[hG_ additional provision 额外拨款
x
mrugNRg additional stamp duty 附加印花税
WrIL]kJw^ additional tax 补加税罚款；补加税款
6Zl.Lh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8AC. 2 v?_ adjudged bankrupt 被裁定破产
"(HA9: adjudicated bankrupt 裁定破产人
|wyJh"4!
adjudication fee 裁定费；评定印花税额手续费；评估契据费
b a1$kU adjudication of bankruptcy 裁定破产；宣告破产
l,^i5t' adjudication of insolvency 裁定无力偿还债务
7g4M/?H}K adjusted actual 经调整的实数；调整后的实数
rU2YMg hE adjusted current assets 经调整的流动资产；调整后的流动资产
R
&1mo adjusted figure 经调整的数字；调整后的数额
3. K {T adjusted liabilities 经调整的负债；调整后的负债
Lk8W&|;0| adjusted loss 经调整的亏损；调整后的亏损
5<:VJC< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
E)rOlh7 adjusted profit 经调整的利润；调整后的利润
O,V6hU/ * adjusted surplus 经调整的盈余额；调整后的盈余额
x):k#cu[L adjusted value 经调整的价值；调整后的价值
76u/WC>B adjustment 调整；修订；理算〔保险〕
G{&yzHAuae adjustment centre 调剂中心
Mo?t[ ]L adjustment lag 调整过程的时间差距；调整时差
D-2v>l_ adjustment mechanism 调整机制
Bp=oTC G adjustment of loss 亏损调整
priT 7! adjustment process 调整过程；调整程序
e$FAhwpon adjustment range 调整幅度
n '0 $>Q administered exchange rate 受管制汇率
5pKvNLy.t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oZ \qT0*eb administration expenses 行政费用
kL2 Zr administration fee 手续费；行政费
F'Y 2f6B administration in bankruptcy 破产管理
`lV administration order 遗产管理令
mV!
@oNCK administrator 管理人；遗产管理人
~T p8>bmSR administrator of the estate 遗产管理人
f>"!-3 admission of debt 债项承认书
:<WQ;q admission of proof 接纳债权证明
I!soV0V U] advance 放贷款项；垫付款项；预支款项；预付款项
:+?W advance account 暂支帐目；预付款帐户
yjM@/b advance compensation 预付补偿金
vS24;:f advance from shareholder 股东垫款
cA (e "N advance pending reimbursement 预支以待日后付还
,;+91lR3 advanced economy 先进经济体系
P(YG@ advancement 预付；预付财产
wn A%Nh7 advances warrant 垫款令
w $U/;C advancing 贷出
t}c}@i_c adverse balance 逆差
+ia(%[ adverse exchange 逆汇
n.)[MC} advertisement addressed to shareholders 在报章刊登的致股东通告
Fv7%TK{oe advice for collection 托收通知书
44fq1<.K advice of drawing 提款通知书；汇票通知书
_:fO)gs|1 advice of payment 付款通知
D-b2E6 o6 Advisory Committee [Securities and Futures Commission]
5M\=+5wB 谘询委员会〔证券及期货事务监察委员会〕
A 4W Advisory Committee on Diversification 经济多元化谘询委员会
!7"K>m< affidavit 誓章；遗产申报誓章
5qtmb4R ~ affidavit of no receipt 述明无收款的誓章
EV ?47\ ~ affiliate 联号；联营公司；附属公司
ZR01<V affiliated company 附属公司；联号；联营公司
R6WgA@Z|r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a h!O&ECh affordability 负担能力
afP&+ 5t@O African Development Bank [AfDB] 非洲开发银行
UmD-7Fd after-acquired property 事后取得的财产
%&=(,;d after-hours dealing 市后交易
rJc)< OZjT after-tax profit 税后盈利；税后利润；税后溢利
gA 6h 5F)_ agency agreement 代理协议
,p/b$d1p agency expenses 代理机构的开支
Y +_5"LV agency fee 代理费
7N59B z Agency Law 《代理法》
dD.d?rnZq7 agent 代理人；承销人
,b.4uJg' agent of company 公司代理人
?od}~G4s# agent's fee 代理人费；经纪费
sG1]A:_<C aggregate 总计；总数；总体数字
ap$ tu3j aggregate amount 总款额；总额
YaJ{"'} aggregate assets and liabilities 总体资产与负债
N5 rG.6K aggregate at constant price 按固定价格计算的总体数字
i\Q"a B"r aggregate demand 总需求
E][{RTs aggregate gross position 总持仓量
N>nvt.`P aggregate limit 总限额
>& TnTv?I aggregate of salaries tax 合计薪俸税
4xpWO6 Q aggregate performance 总体表现；总体业绩
z)Q^j>% aggregate supply 总体供应
3!oQmG_T aggregate surplus 总盈余
^tKOxW#
a aggregate total 整体总额
4{pemqS* aggregate value 总值；合计价值
<% 3SI. aggregated basis 合计基准
q
V
UUuyF aggregated net chargeable income 合计应课税入息实额
wq_oh*"
aggregation 合并计算；合计；总和
| 8L`osg aggregation of incomes of husband and wife 夫妇入息合并计算
%d[xr h aggregation of property 财产的总和
rX>y>{w~ agio 差价；贴水
K%TKQ<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》
<
8 Y<w|Hh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n-b<vEZw# 《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》
P7k$^n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!{ESeBSCG 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
gy,TT<1 ) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ualq>J5-m- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"O*W]e agreement for a settlement 授产协议
ATmqq)\s agreement for assignment 转让协议
h^_taAdS` agreement for sale 售卖协议；买卖协议
,pa&he agreement for sale and purchase 买卖协议
|Q)w3\S$ agreement for the payment of interest 支付利息协议
M+R)P + agreement for the repayment of money 还款协议
j.'"CU agreement of reinsurance 再保险协议
\`p~ b( Agricultural Bank of China 中国农业银行
FvNSu"O~K1 air passenger departure tax 飞机乘客离境税
v.LUK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=E~5&W7 airport tax 机场税
V&+$V q alcohol duty 酒精税
3
cW"VrFy9 alienation 让与；让渡；转让
g\{! 21M alimony 生活费；赡养费
:k )<1ua All Ordinaries Index [AOI] 所有普通股指数
%1?V6 & all risks 全险；综合险
kdMS"iN8x All Sales Record for Stock Market 《股票市场成交报告》
CygV _q Allied Capital Resources Limited 新联财务有限公司
v4>"p!_C all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x^O2Lj,w\ allocation letter 拨款信件
7f Tg97eF allocation of fund 分配款项；预留款项
^'I 5]cRa allocation of profit 利润分配；溢利分配
M7<#=pX& allocation warrant 拨款令
@oc%4~zl allotment 分配；配股
NDa|., allotment notice 股份配售通知；配股通知
0G\myv allotment of shares 股份分配
8~Hs3\Hp allowable 可获宽免；免税的
'kg]|"M allowable business loss 可扣除的营业亏损
'-] BSU allowable expenses 可扣税的支出
qddT9U|8~ allowance 免税额；津贴；备抵；准备金
8!%"/*P$ allowance for debts 债项的免税额
~W *j^+T" allowance for depreciation by wear and tear 耗损折旧免税额
&aAo:pj allowance for funeral expenses 殡殓费的免税额
,Ho.O7H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I.0P7eA- allowance for repairs and outgoings 修葺及支出方面的免税额
[O+^e E6h allowance to debtor 给债务人的津贴
>\.[}th } alteration of capital 资本更改
U8$dG)PhA alternate trustee 候补受托人
k mr
4cU5 amalgamation 合并
Cb g#Yz~ / ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B{ UoNm@ ambit of charges 征税范围；收费范围
6N+)LF}P b amended valuation 经修订的估值
F4<2.V)#- American Commodities Exchange 美国商品交易所
G1^!e j American Express Bank Limited 美国运通银行
YB3=ij!K American Stock Exchange 美国证券交易所
>;r0 5,mc amortization 摊销
dlzamoS@AR amount due from banks 存放银行同业的款项
Ru')X{]25 amount due from banks abroad 存放海外银行同业的款项
)zt4'b\)v amount due from holding companies 控股公司欠款
RrpF i'R amount due from local banks 存放本港银行同业的款项
"sx& 8H" amount due to banks 银行同业的存款
Heif FJn amount due to banks abroad 海外银行同业的存款
Y9L6W+=T amount due to holding companies 控股公司存款
N_k6UA9 amount due to local banks 本港银行同业的存款
LLY;IUK!R amount due to outport banks 外埠银行同业的存款
e L?si!ZL^ amount for note issue 发行纸币的款额
5"~^;O amount of bond 担保契据的款额
HgAT H amount of consideration 代价款额
]bE?n.NwZ amount of contribution 供款数额
Hpg;?xAT amount of indebtedness 负债款额
b-zX3R; amount of principal of the loan 贷款本金额
/ cen# pb amount of rates chargeable 应征差饷数额
to|9)\ amount of share capital 股本额
RZh)0S >J amount of sums assured 承保款额
4 bzn^ amount of variation 变动幅度
4"( zi5`e amount of vote 拨款数额
O Lup`~ amount payable 应付款额
"s<l Lgi amount receivable 应收款额
[]3}(8yxGb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v!h-h&p O7 analysis 分析
UBHQz c+, ancillary risk 附属风险
GFa/9Bi annual account 周年帐目；周年帐目报表；年度决算；年结
4^ 6L ])y annual accounting date 年结日期
Tn-]0hWkP annual allowance 每年免税额；年积金；年度津贴；年津
]]o[fqD-Zn annual balance 年度余额
>D4Ez annual disposable income 每年可动用收入
6jo&i annual estimates 周年预算
B]F7t4Y! annual fee 年费
p}7&x[fTLk annual general meeting 周年大会
P}QbxkS 8 annual growth rate 年增率；每年增长率
PM>XT annual long-term supplement 长期个案每年补助金
AHD%6 \$ annual pensionable emolument 可供计算退休金的年薪
W*`6ero annual report 年报
pDq_nx9 Annual Report on the Consumer Price Index 《消费物价指数年报》
TPFmSDq annual return 周年报表；周年申报表；每年报税表格
" $pg mf2 Annual Return Rules 《周年报表规则》
U?j> 28 annual review of consumer prices 每年消费物价回顾
M #&L@fg! annual roll-forward basis 逐年延展方式
c !^}!32j) annual salary 年薪
\o)4m[oF annual statement 年度报表；年度决算表
mM{v>Em2K# 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
-%)
!XB
annuitant 年金受益人
;O|63 annuity 年金
dKTAc":-} annuity contract 年金合约
`2+e\%f/0 annuity on human life 人寿年金
| 6^ K antecedent debt 先前的债项
K61os &K ante-dated cheque 倒填日期支票
N4jLbnA anticipated expenditure 预期开支
1W <_5 j_ anticipated net profit 预期纯利
T@Z{KV"S anticipated revenue 预期收入
M
F: Eu anti-inflation measure 反通货膨胀措施
0w. _}C z anti-inflationary stance 反通货膨胀立场
{~I_rlo n apparent deficit 表面赤字
" 1Aus apparent financial solvency 表面偿债能力
8mLU ~P
| apparent partner 表面合伙人
4PM`hc application for personal assessment 个人入息课税申请书
`3oP^ # application of fund 资金应用
:? k=Yr application to release as liquidator and to destruct the books of accounts and documents
ZUW>{'[K 申请免除清盘人职务及毁灭帐簿与文件
#'h CohL appointed actuary 委任精算师
A'(F%0NF6 appointed auditor 委任核数师；委任审计师
iRHQRdij appointed trustee 委任的受托人
R_n-&d 'PP appointer 委任人
U /o}{, $A apportioned pro rata 按比例分摊
Nb/%>3O@ apportionment 分配；分摊
i]?xM2(N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
17MjIX apportionment formula 分摊方程式
Qo *]l_UO; apportionment of estate duty 遗产税的分摊
as!j 0j% appraisal 估价；评估
S,RJ#.:F[t appreciable growth 可观增长
Lta\AN!c appreciable impact 显着影响
ye2Oh7 appreciable increase 可观增长
) 1
j2 appreciation 增值；升值
Lo 9?,^S appreciation against other currencies 相对其他货币升值
Vnb#N4vR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)6+W6: appreciation tax 增值税
3y ,?>- appropriation 拨款；拨用；拨付
rapca'&# appropriation account 拨款帐目
Uk\U*\. Appropriation Bill 拨款法案
cSk}53 appropriation-in-aid system 补助拨款办法
", ) approved assets 核准资产
{?hjx+v[ approved basket stock 认可一篮子证券
0 %+k>(@ R approved budget 核准预算
r'\TS U5! approved charitable donation 认可慈善捐款
hz<J8'U approved charitable institution 认可慈善机构
eCd?.e0@j approved currency 核准货币；认可货币
N@0scfO6< approved estimates 核准预算
_I4sy=tYXK approved estimates of expenditure 核准开支预算
q:.BY}X9 approved overseas insurer 核准海外保险人
X&Lt?e,& approved overseas trust company 核准海外信托公司
nTKfwIeg5 approved pooled investment fund 核准汇集投资基金
zUqDX{I8 approved provident fund scheme 认可公积金计划
rSn7(3e4^ approved provision 核准拨款
q8>Q,F`B A approved redeemable share 核准可赎回股份
|Wk
G='02 approved regional stock 认可地区性证券
<-}\V!@E! approved retirement scheme 认可退休金计划
C ,hsr approved subordinated loan 核准附属贷款
vrbh+ arbitrage 套戥；套汇；套利
e*H$c?7NL arbitrageur 套戥者；套汇者
Di n)5CxFX arbitrary amount 临时款项
K^ \9R arrangement 措施；安排；协定
qr6jn14.c arrears 欠款
*/E{s? arrears of pay 欠付薪酬
UXHFti/A< arrears of revenue 逾期未收税款；逾期未收的帐项
@1@WB ]mQQ articles of association 组织章程；组织细则；组织章程细则
tO3 ;; % Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
063;D + ascertainment of profit 确定利润
yk{al SF "Asia Clear" “亚洲结算系统”
C<>.*wlp= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`f] O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sf0U(XYQ^ Asian Development Fund [ADF] 亚洲发展基金
W$S.?[X Asian dollar bond 亚洲美元债券
|3m%d2V*hF Asian dollar market 亚洲美元市场
uL F55:`< Asian dollar rate 亚洲美元利率
oV W?d]R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h[ T3WE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e
AjtW qg asked price 沽盘；喊价；索价；卖方报价
T`sM4 VWqU assessable income 应评税入息
9MxGyGz$ assessable loss 应评税亏损
hgGcUpJy? assessable profit 应评税利润
mGvP9E"& assessable value 应评税值
4>* ` 26 assessed profit 估定利润
Vk-_H)*r assessed value 经评估价值
JB<4 m4- assessment 评税；评定；估价；评税单
@4$E.q<0 assessment number 评税编号；估价编号
+$5^+C\6A assessment of additional tax 补加税评税
_wCSL. assessment of performance 业绩评估；实绩评价
e$=|-J z Assessor 评税主任
J?'!8,R X asset price bubbles 资产价格泡沫
X)m2{@v D asset-backed securities 具资产保证的证券
{'!~j !1'j assets accretion 资产增值
h#
8b # assets and liabilities 资产与负债
ty> O}9% assets betterment statement 资产递增表；资产改进表
51x,[y+Xe assets lending 实物放款；有抵押贷款
:cTi$n assets of the company passing on the death 死者去世时转移的公司资产
qv\yQ&pj assets pledged as security for liabilities 用作负债抵押的资产
v* 3:8Y, assets portfolio 资产投资组合
wn`budH?c8 assets price 资产价格
O5
SX"A assets quality 资产质素
?*,q#ZkA9W assets realization 资产变现
^MUM04l assets refinancing arrangement 资产再集资安排
:%{7Q $Xv< assets securitization 资产证券化
Kl? 1)u3^4 assets situated outside Hong Kong 在香港以外地方的资产
4<|u~n*JF assets stripping 削减资产；拆卖资产
{ SV$fl; assets value 资产值
zdCt#=QV?R assignee 承让人
Z a w + assignment 转让；转让书；转让契
X!Q"p$D4( assignment of interest 权益转让
h 8s*FI assignment of letters patent and trade mark 专利证书及商标转让
u2QJDLMJv assignment of property 物业转让；物业转让书
kWFR(J&R assignment right 转让权
Lrq&k40y assignor 转让人
V
EzIWNV associate 有联系的人；有关连人士；相联者；合伙人；联系人
o;fQ,r P% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GF&"nW9A associate member 附属会员
5 *_# " associated body corporate 相联法人团体
/l
L*U associated company 相联公司；联属公司
|UG)*t/ associated corporation 相联法团
T[~X~dqwn" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Lst 5 公认会计师公会〔英国〕
( C&f~U Association of Futures Exchange Brokers 香港期货经纪协会
R<-KXT9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&3<]FK association of underwriters 承保人组织
&! ZpB R( assumption of control 接管
b11C3TyQT assurance 担保；保险；转易；转易书
*RPI$0 assurance of interest 权益的转易
8 CCA/6 at 19XX price 按一九ＸＸ年价格计算
O);V {1P at a discount 按赔价计算；按贴水价格计算；打折扣
i&Ea@b at a premium 按溢价计算；按升水价格计算
eo!z>9#. at call 通知付款；按通知
Be QJ/` at constant market price 按固定市价计算
eW/Hn at constant price 按固定价格计算
<d4^gAfs* at cost 按成本计算
",a
fv{C at current market price 按当时市价计算；按现时市价计算
m`Z4#_s2 at current price 按当时价格计算；按现时价格计算
8Xr"4;}f+ at factor cost 按要素成本计算；按生产要素成本计算
C}CX n X at money-of-the-day price 按付款当日价格计算
lI9 3{!+> at or better 按指定或较佳价位〔买卖指令〕
5s;#C/ZZ at par 按面值计算；平价
c!zu0\[Id at sight 见票即付
W8)GT`\ at the close 按收市盘
f&:g{K at the opening 按开市盘
qp Z ". attestation 见证；见证条款
5gGr|d|( at-the-money option 平价期权
sMZ \6 attorney 受权人；受托代表人
&PbH!]yd attornment 新拥有人承认书
|c) #zSv attributable profit 可归属利润
ec|IT0; attributable share value 可归属股份价值
{P Ze!EQ Auckland Stock Exchange 奥克兰证券交易所
3iB8QO;pp auction 拍卖
Nbr{)h auctioneer 拍卖商
`g7'
)MSy audit 审计；核数
q07>FW R Audit Commission 审计署
;RXv%M L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]Sh&8 # 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〕
][3 "xP audit review 帐目审查
H_9~gi Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SLW1]ZaG audited account 审计帐目；经审计的帐目
F)C8 LH audited annual account 经审计的周年帐目
!*p lK6a audited balance sheet 经审计的资产负债表
:H~r
_>E auditor 核数师；核数主任；审计师
!)GPI?{^5 auditor's certificate 核数师证明书；审计师证明书
DGcd|>q auditor's report 核数师报告；审计师报告
Y #\e~>K Aussie bond 澳元债券
bbz86]AhY austerity budget 紧缩预算
#C|iW@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p?Y 1^/
Australia All Ordinaries Index 澳洲所有普通股票指数
3'8~H]<W Australian Dollar [AUD] 澳元
7\.5G4dr% Australian Options Market 澳大利亚期权市场
[* Lh4K Australian Securities Commission 澳洲证券事务监察委员会
S5j#&i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
# aC}\ Australian Stock Exchange 澳大利亚证券交易所
jk~< si Austrian Schilling [ATS] 奥地利先令
Q9(
eH2= authentication 认证；鉴证
m#uu tomi0 authority to purchase 委托购买证；委购书
PWTAy\ authorization 认可；核准；授权；授权书
17-K~ybc authorization by direction 指示授权
mV-MJ$3r authorization by instruction 指令授权
Ba"Z^(: authorization by warrant 令状授权
t ,0~5>5 authorization of unit trust 单位信托的认可
~U`aH~R authorized agent 指定代理人
1_A< nt?'R authorized capital 法定资本
;lGjj9we> authorized clerk 出市员
fNQecDuS authorized dealer 认可交易商
_]B' C
authorized financial institution 认可财务机构
5'X.Z: authorized fund 认可基金
rKO[;]_* authorized fund house 获授权的基金公司；认可基金公司
^ +-i7`|= authorized institution 认可机构
&Oe,$%{hBh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1&U U6| X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AtSE KpKc authorized insurer 获授权保险人；获认可承保人
^s^X n QhE authorized investment 特准投资项目
nfc&.(6x< authorized person 获授权人
Jg@PhN<9 authorized representative 获授权代表
5WEF ^ 1 authorized share capital 法定股本
HH^eEh4g automated quotation system 自动报价系统
xand%XNv Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J5429Soo 自动交易系统〔香港期货交易所有限公司〕
dH8H<K~ automatic adjustment mechanism 自动调整机制
9T)-|fja_ automatic adjustment system 自动调整系统
C/)Xd^# Automatic Clearing House 自动票据交换所
.Ir 5gz automatic exchange rates accumulation system 自动化汇率累集系统
= V(I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d>2> mT$U automatic teller machine [ATM] 自动柜员机
f"z96{zo autopay 自动转帐
@X|Cu bJ available assets 可用资产
E;k'bz available fiscal reserve 现存财政储备
9%|!+!j available profit 可用利润
.QW89e,O3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jfk`%C Ek= average 平均；平均数；海损
cO'
\s average basic salary 平均基本薪金
fxjs "rD5 average consumer expenditure 平均消费开支；一般消费开支
%{ax oGd average cost 平均成本
WUKYwA/t average cost of land production 增辟土地平均成本
ri6_u;Ch average daily turnover 平均每日成交额
{@k5e)
Q average daily wage rate 平均每日工资率
K"eW.$ average expenditure pattern 平均开支模式
/mmC qP average growth rate 平均增长率
|[ 8&5[); average net fixed assets 固定资产平均净值
TC'tui average of relatives 相对价格平均数
Q 1g@FsW&U average price 平均价格
M*|x,K= U average propensity to consume 平均消费倾向；一般消费倾向
WJ8i,7 average propensity to save 平均储蓄倾向；一般储蓄倾向
;:f.a(~c average rate 平均率
;8H
m#p7, average revenue 平均收入；平均收益
Tw =Jc 's average stock 平均库存；平均存货
NeQ/#[~g average yearly rent 平均年租
0:Xvch0 avoidance of double taxation 避免双重课税
OT+LQ TE avoidance of tax 避税
