A:
\/E+nn\) A share Ａ股；甲类股份
.dqV fa abatement of tax 减税；减扣免税额
yr=$a3web; ABN AMRO Bank N.V. 荷兰银行
r o:B[X E above-the-line expenditure 线上项目支出；经常预算支出
M@\A_x(Mas above-the-line receipt 线上项目收入；经常预算收入
?Ybgzb ABSA Asia Limited 南非联合亚洲有限公司
f'501MJu absolute change 绝对数值变更
T \d-r#{ absolute expenditure 实际开支
oT9dMhx8 absolute guideline figure 绝对准则数字
t2V|moG
absolute interest 绝对权益
$J]VY;C! absolute order of discharge 绝对破产解除令
,ru2C_LQ absolute profit margin 绝对利润幅度
k0[b4cr` absolute value 实值；绝对值
'vbrzI5m absolutely vested interest 绝对既得权益
_J' _9M?> absorbed cost 已吸收成本；已分摊成本
PtP{_9%Dz absorption 吸收；分摊；合并
i|5.DhK} absorption rate 吸收率；摊配率；分摊率
{p -q&k&R| ACB Finance Limited 亚洲商业财务有限公司
J@$h'YUF acceptable form of reciprocity 合理的互惠条件
prJ]u H, acceptable rate 适当利率；适当汇率
xLID @9Hbu acceptance agreement 承兑协议
\v|nRn,`- acceptance for honour 参加承兑
|]s/NNU acceptor 承兑人；接受人；受票人
]Dj,8tf`H acceptor for honour 参加承兑人
Aun X[X9 accident insurance 意外保险
XEK% \o} Accident Insurance Association of Hong Kong 香港意外保险公会
T["(wPrt accident insurance scheme 意外保险计划
K ?R*
)_ accident year basis 意外年度基准
ep|>z#1 accommodation 通融；贷款
6k569c{7 accommodation bill 通融票据；空头票据
([v yY}43h accommodation party 汇票代发人
9
GEMmo3 account balance 帐户余额；帐户结余
@D$^ -
S6 account book 帐簿
9@'^}c# account collected in advance 预收款项
D}.Pk>5 account current book 往来帐簿
uO=yQ& account of after-acquired property 事后取得的财产报告
E ]T>m! 6 account of defaulter 拖欠帐目
nd~cpHQR^ account payable 应付帐款
zn!H&!8& account payee only [A/C payee only] 只可转帐；存入收款人帐户
LmCr[9/ account receivable 应收帐款
,0j7qn@tm account receivable report 应收帐款报表
=rH '
\7T account statement 结单；帐单；会计财务报表
#kho[`9 account title 帐户名称；会计科目
o|r8x_!+ accountant's report 会计师报告
X*4iNyIs_ Accountant's Report Rules 会计师报告规则
c*fMWtPp accounting and auditing procedure 会计与审计程序；会计与核数程序
qIXo_H&\C Accounting Arrangements 《会计安排》
,#
i@jB accounting basis 会计基础
x}\_o< d accounting by Official Receiver 破产管理署署长呈交的帐目
e u{ Accounting Circular 《会计通告》
L$T23*9XY accounting class 会计类别
BC*)@=7fx accounting date 记帐日期；会计结算日期
;^fGQ]`4 accounting for money 款项核算
`;X~$uS Accounting Officer 会计主任
_SVIY@K|/ accounting period 会计报告期；会计期
)1E[CIaXK accounting policy 会计政策；会计方针
| r|<cc# accounting practice 会计惯例
^a ,Oi% accounting principle 会计准则
fLGZ@-qA0 accounting record 会计记录
no~Yet+<" accounting report 会计报告
6A$
Y]u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jFE1k ( 2e Accounting Society of China 中国会计学会
)uG7 DR accounting statement 会计报表
y~16o accounting system 会计制度；会计系统
"`va_Mk accounting transaction 会计事项；帐务交易
[Un~]E.'J accounting treatment 会计处理
<in#_Of {E accounting year 会计年度
0ZRIi70u accretion 增值；添加
06)B< accrual 应计项目；应累算数目
\:7G1_o accrual basis 应计制；权责发生制
n:TW Z.9 accrual basis accounting 应计制会计；权责发生制会计
-MA/:EB accrue 应累算；应计
9V ]{q accrued benefit 应累算利益
Nj p?/r accrued charges 应计费用
O1C| {
M accrued cumulative preference share dividend 应累算的累积优先股股息
2 b&&3u8 accrued expenses 应累算费用
wWh)yfPh8H accrued interest payable 应付利息；应计未付利息
htgtgW9
^P accrued interest receivable 应收利息；应计未收利息
( vO \h8 accrued right 累算权益
ca@?-) accruing profit 应累算的利润
8ch^e[U` accumulated fiscal reserve 累积财政储备
2c nyq$4k accumulated profit 累积利润；滚存溢利
`<cn b!] accumulated reserve 累积储备
[wLK*9@& accumulation of surplus income 累积收益盈余
S)n+E\c acquired assets 既得资产
d9qA\ [ acquisition 收购；购置；取得
a;GuFnfn, acquisition cost 购置成本
VM.4w.})_E acquisition expenses 购置费用
k'(d$;Jgr acquisition of 100% interest 收购全部股权
&"_5?7_N acquisition of control 取得控制权
v@qU<\Y> acquisition of fixed assets 购置固定资产
;$il_xA)\> acquisition of shell “买壳”
:" ta#g' acquisition price 收购价
47/14rY
2 act of God 天灾
+VE ]
.*T acting partner 执事合伙人
0Z11V9Jk active market 买卖活跃的市场；交投畅旺的市场；旺市
Q;h6F{i active partner 积极参与的合伙人
NQ9/ ,M active trading 交投活跃
cN? }s0 actual circulation 实际流通
M1 5jwR!:M actual cost 实际成本
^9jrI actual expenditure 实际开支；实际支出
3RbPc8($Y actual income 实际入息；实际收入；实际收益
neLQ>WT
L actual market 现货市场
^KlW"2: actual price 现货价；实际价格
yJ0q)x sS actual profit 实际利润
J*%XtRio actual quotation 实盘；实际价位；实际报价
OV.f+_LS actual year basis 按实际年度计算
WP}NHz4H actuals 实货
y ;$
!J actuarial investigation 精算调查
Mk NPC actuarial principle 精算原则
>>>& {>}! actuarial report 精算师报告
sY%nPf~9q' Actuarial Society of Hong Kong 香港精算学会
UG~/ actuarial valuation 精算师估值
_Hp[}sv4) actuary 精算师
G\PFh& ad referendum agreement 暂定协议；有待覆核的协定
]-2Q0wTj ad valorem duty 从价税；按值征税
ukInS:7 ad valorem duty system 从价税制
#a$k3C ad valorem fee 从价费
8Ry%HV9VE ad valorem tariff 从价关税
EE,57( additional allowance 额外免税额
SJ%h.u@&@F additional amount for unexpired risk 未过期风险的额外款额
(X{o =co, additional assessable profit 补加应评税利润
=Z(_l LNmh additional assessment 补加评税
H1fKe=$1 additional commitment 额外承担
cYeC7l " additional commitment vote 额外承担拨款
i(9 5=t( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n2p(@
additional dependent parent allowance 供养父母额外免税额
VfFX H,j additional provision 额外拨款
X+$IaLfCxD additional stamp duty 附加印花税
~BbF:DS additional tax 补加税罚款；补加税款
#X`qkW.T< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-Uj3?W adjudged bankrupt 被裁定破产
) 8 _ x adjudicated bankrupt 裁定破产人
1SwKd*aRR? adjudication fee 裁定费；评定印花税额手续费；评估契据费
xNAa,aMM adjudication of bankruptcy 裁定破产；宣告破产
Zr#\>h 'c adjudication of insolvency 裁定无力偿还债务
S= ^kR [O" adjusted actual 经调整的实数；调整后的实数
UG,< \k& adjusted current assets 经调整的流动资产；调整后的流动资产
\@eaSa adjusted figure 经调整的数字；调整后的数额
zHg1K,t : adjusted liabilities 经调整的负债；调整后的负债
qOD:+b adjusted loss 经调整的亏损；调整后的亏损
R2Y.s^ 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
-~rZ| W~v adjusted profit 经调整的利润；调整后的利润
b" P Ra|] adjusted surplus 经调整的盈余额；调整后的盈余额
7`pK=E}+ adjusted value 经调整的价值；调整后的价值
qF? n&>YG adjustment 调整；修订；理算〔保险〕
VJoobu1h adjustment centre 调剂中心
p * Q *}V adjustment lag 调整过程的时间差距；调整时差
XD8Q2un adjustment mechanism 调整机制
'[ zy%<2sL adjustment of loss 亏损调整
VZ1u/O?ub adjustment process 调整过程；调整程序
[vNaX%o adjustment range 调整幅度
;) (F4 administered exchange rate 受管制汇率
R[b I4| t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#*zl;h1( administration expenses 行政费用
b9L" ?{ administration fee 手续费；行政费
sVNM#, administration in bankruptcy 破产管理
I$Ra*r administration order 遗产管理令
4COo ~d administrator 管理人；遗产管理人
R\MFh!6sn administrator of the estate 遗产管理人
gc[BP>tl\ admission of debt 债项承认书
2l.qINyz admission of proof 接纳债权证明
IPa)+ ZQ advance 放贷款项；垫付款项；预支款项；预付款项
qHf 8z;lc advance account 暂支帐目；预付款帐户
y7@q] ~% advance compensation 预付补偿金
of<(4< T advance from shareholder 股东垫款
Js0h lWu advance pending reimbursement 预支以待日后付还
"74Rn"d5 advanced economy 先进经济体系
3o.9}`/ advancement 预付；预付财产
@ r G=>??k advances warrant 垫款令
@@pI>~#zh advancing 贷出
=hq+9 R8= adverse balance 逆差
?(2^lH~6h adverse exchange 逆汇
Q G8X{' advertisement addressed to shareholders 在报章刊登的致股东通告
T@?uA*J advice for collection 托收通知书
_@_w6Rh advice of drawing 提款通知书；汇票通知书
x:0n K, advice of payment 付款通知
YkJnZ_k/P Advisory Committee [Securities and Futures Commission]
NU/:jr.W# 谘询委员会〔证券及期货事务监察委员会〕
vNIQ1x5Za Advisory Committee on Diversification 经济多元化谘询委员会
5m\T~[`% affidavit 誓章；遗产申报誓章
Ef"M e( affidavit of no receipt 述明无收款的誓章
a`E1rK' affiliate 联号；联营公司；附属公司
=&-+ {txs affiliated company 附属公司；联号；联营公司
iR sK; )< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'^ob3N/Y [ affordability 负担能力
xL#UMvZ>;h African Development Bank [AfDB] 非洲开发银行
+/|t8z FWs after-acquired property 事后取得的财产
V'm4DR#M after-hours dealing 市后交易
qf?X:9Wt after-tax profit 税后盈利；税后利润；税后溢利
Ns#R`WG) agency agreement 代理协议
E%np-is{1 agency expenses 代理机构的开支
s F!nSr agency fee 代理费
\ Q E?.Fx Agency Law 《代理法》
:@c\a99Kx agent 代理人；承销人
*L+)R*|:& agent of company 公司代理人
WgayH agent's fee 代理人费；经纪费
xwe^_7 aggregate 总计；总数；总体数字
b.lK0 Xo aggregate amount 总款额；总额
mZ! 1Vh aggregate assets and liabilities 总体资产与负债
M_ii aggregate at constant price 按固定价格计算的总体数字
4PDxmH]y aggregate demand 总需求
-j"]1JLQ aggregate gross position 总持仓量
r{
}&* Y aggregate limit 总限额
%DIZgPd\ aggregate of salaries tax 合计薪俸税
jFPD SR5 aggregate performance 总体表现；总体业绩
"inXHxqu/J aggregate supply 总体供应
:+Okv$v 4 aggregate surplus 总盈余
k:sFI @g aggregate total 整体总额
(N/KP+J$n aggregate value 总值；合计价值
SXF~>|h5< aggregated basis 合计基准
c_dg/ !Iu aggregated net chargeable income 合计应课税入息实额
qpZR- O aggregation 合并计算；合计；总和
DD^ iEhG aggregation of incomes of husband and wife 夫妇入息合并计算
/j(3 ~%]o4 aggregation of property 财产的总和
k*"FMJG_ agio 差价；贴水
O$, bNu/g 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》
rJws# ^ ] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
z]33_[G1U 《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》
1_V',0|`> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:I/i"g7< 《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》
U% T{ ~f Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bS"zp6Di 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r?:xD(}Q agreement for a settlement 授产协议
PZE{- TM?W agreement for assignment 转让协议
ZT1IN6;8W agreement for sale 售卖协议；买卖协议
, I^:xw_ agreement for sale and purchase 买卖协议
DB>.Uf" agreement for the payment of interest 支付利息协议
T(4OPiKu agreement for the repayment of money 还款协议
KXvBJA$ agreement of reinsurance 再保险协议
[ )KLmL% Agricultural Bank of China 中国农业银行
u~\I air passenger departure tax 飞机乘客离境税
+L>?kr[i[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
% >}{SS airport tax 机场税
o5`LLVif5y alcohol duty 酒精税
pj/w9j G6 alienation 让与；让渡；转让
TL *8h7.( alimony 生活费；赡养费
oJ`cefcWo All Ordinaries Index [AOI] 所有普通股指数
G }ccf% all risks 全险；综合险
j c-$l All Sales Record for Stock Market 《股票市场成交报告》
8AQ@?\Rc"2 Allied Capital Resources Limited 新联财务有限公司
vAH `tPi> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{(j1#9 +9 allocation letter 拨款信件
,[{Z_co allocation of fund 分配款项；预留款项
FdFN4{<QZ allocation of profit 利润分配；溢利分配
|xX>AMZc)D allocation warrant 拨款令
3S h#7"K3 allotment 分配；配股
aZBb@~Y allotment notice 股份配售通知；配股通知
4b<>gpQ allotment of shares 股份分配
o|O|e9m( allowable 可获宽免；免税的
,'c?^ $J|z allowable business loss 可扣除的营业亏损
iciw 54;4 allowable expenses 可扣税的支出
[r f.& allowance 免税额；津贴；备抵；准备金
-ttH{SslM allowance for debts 债项的免税额
9:1[4o )~ allowance for depreciation by wear and tear 耗损折旧免税额
~
u',Way allowance for funeral expenses 殡殓费的免税额
Tn"/EO^N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T2p;#)dP allowance for repairs and outgoings 修葺及支出方面的免税额
}[c ,/NH allowance to debtor 给债务人的津贴
zd-qQ.j0 alteration of capital 资本更改
(yxHXO9N alternate trustee 候补受托人
[Z$ E^QAP amalgamation 合并
\\{+t<?J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RZrQ^tI3" ambit of charges 征税范围；收费范围
Y24H`
s1u/ amended valuation 经修订的估值
OS 7^S1r- American Commodities Exchange 美国商品交易所
E
whCX'Vaj American Express Bank Limited 美国运通银行
+% : /!T@@ American Stock Exchange 美国证券交易所
6-!U\R2Z> amortization 摊销
Z(0sMOaX amount due from banks 存放银行同业的款项
Pt^SlX^MM amount due from banks abroad 存放海外银行同业的款项
zEN3N n.8 amount due from holding companies 控股公司欠款
w(- h!d51+ amount due from local banks 存放本港银行同业的款项
1Bhd - amount due to banks 银行同业的存款
q[Ed6FM$~ amount due to banks abroad 海外银行同业的存款
c3]X#Qa#m$ amount due to holding companies 控股公司存款
7ElU5I<S amount due to local banks 本港银行同业的存款
2ms@CQy(00 amount due to outport banks 外埠银行同业的存款
zc#$hIi amount for note issue 发行纸币的款额
DSX.84 amount of bond 担保契据的款额
6l,oL'$}P1 amount of consideration 代价款额
%UnL,V9) amount of contribution 供款数额
N_^s;Qj amount of indebtedness 负债款额
n)xLEx, amount of principal of the loan 贷款本金额
p81Vt amount of rates chargeable 应征差饷数额
8{ooLdpX 7 amount of share capital 股本额
6(as.U>K amount of sums assured 承保款额
?Ja&LNI9S amount of variation 变动幅度
E
Zh.*u@^r amount of vote 拨款数额
#BLmT-cl amount payable 应付款额
`+?g 96 amount receivable 应收款额
G}8Zkz@+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~P;KO40K analysis 分析
P<s 0f:". ancillary risk 附属风险
zvAUF8'_ annual account 周年帐目；周年帐目报表；年度决算；年结
SG@-b( annual accounting date 年结日期
2T > K!jS annual allowance 每年免税额；年积金；年度津贴；年津
H4 {C iZ annual balance 年度余额
-H-:b7 annual disposable income 每年可动用收入
tQSJ"Q annual estimates 周年预算
>u R0 Xs;V annual fee 年费
=QQTHL{3 annual general meeting 周年大会
D _2~
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9Impp5`/B annual long-term supplement 长期个案每年补助金
uW4wTAk;qh annual pensionable emolument 可供计算退休金的年薪
A$ Tp0v`t annual report 年报
H68~5lJY^] Annual Report on the Consumer Price Index 《消费物价指数年报》
S #{gCc annual return 周年报表；周年申报表；每年报税表格
|b^+ =
" Annual Return Rules 《周年报表规则》
T \ 3a T annual review of consumer prices 每年消费物价回顾
5N.-m;s annual roll-forward basis 逐年延展方式
O4lHR6M2 annual salary 年薪
vn"+x_ annual statement 年度报表；年度决算表
p^>_VE[S 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
m?)R EE annuitant 年金受益人
x_VD9 annuity 年金
y Nc "E annuity contract 年金合约
{$H-7-O$ annuity on human life 人寿年金
9hn+ eU antecedent debt 先前的债项
ExKjH*gn ante-dated cheque 倒填日期支票
"` q: anticipated expenditure 预期开支
BWG*UjP
M anticipated net profit 预期纯利
"J ( 0J anticipated revenue 预期收入
p;0p!~F=49 anti-inflation measure 反通货膨胀措施
.0]\a ~x anti-inflationary stance 反通货膨胀立场
6zR9(c:a~ apparent deficit 表面赤字
*}< Uh'? apparent financial solvency 表面偿债能力
7uq /C#N apparent partner 表面合伙人
8urX]# application for personal assessment 个人入息课税申请书
QMAineO application of fund 资金应用
2/F" ;tc\' application to release as liquidator and to destruct the books of accounts and documents
i&_& 4 申请免除清盘人职务及毁灭帐簿与文件
lNRGlTD% appointed actuary 委任精算师
l>){cI/D# appointed auditor 委任核数师；委任审计师
'^10sf`" appointed trustee 委任的受托人
YDxEWK< appointer 委任人
L5j%4BlK/ apportioned pro rata 按比例分摊
p() #+Xy apportionment 分配；分摊
9S _PZH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bpgvLZb>s apportionment formula 分摊方程式
aP&bW))CI apportionment of estate duty 遗产税的分摊
8gn12._x appraisal 估价；评估
orON)S ks appreciable growth 可观增长
qSA]61U& appreciable impact 显着影响
u/_TR;u= q appreciable increase 可观增长
" \`>Ll appreciation 增值；升值
:f _fp(T appreciation against other currencies 相对其他货币升值
qEJ#ce]G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!!:mjq<0 appreciation tax 增值税
19j"Zxdg Y appropriation 拨款；拨用；拨付
DV{0 |E appropriation account 拨款帐目
}huFv*<@' Appropriation Bill 拨款法案
{'@`: p&3r appropriation-in-aid system 补助拨款办法
K{ ED mC approved assets 核准资产
Swr
8 approved basket stock 认可一篮子证券
*'to#_n&W
approved budget 核准预算
``:+*4e9 approved charitable donation 认可慈善捐款
kWMz;{I5*w approved charitable institution 认可慈善机构
l' mdj!{& approved currency 核准货币；认可货币
`p'682x I approved estimates 核准预算
+S 6(Fvp approved estimates of expenditure 核准开支预算
"zZ Z h approved overseas insurer 核准海外保险人
bGtS! 'I approved overseas trust company 核准海外信托公司
6Q*Zy[= approved pooled investment fund 核准汇集投资基金
*YO^+]nmY approved provident fund scheme 认可公积金计划
sD ,=_q@ approved provision 核准拨款
H5!e/4iz approved redeemable share 核准可赎回股份
<{P`A%g@ approved regional stock 认可地区性证券
f1w_ Cl approved retirement scheme 认可退休金计划
Q&]f9j_ approved subordinated loan 核准附属贷款
z; Jz^m- arbitrage 套戥；套汇；套利
9y+0Zj+. arbitrageur 套戥者；套汇者
38E
%]*5F arbitrary amount 临时款项
;_p$5GVR| arrangement 措施；安排；协定
L.?QZN%cN arrears 欠款
;V 0^uB.z arrears of pay 欠付薪酬
W"n0x8~sV arrears of revenue 逾期未收税款；逾期未收的帐项
K
7 OIT2- articles of association 组织章程；组织细则；组织章程细则
F87 /p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
urhOvC$a ascertainment of profit 确定利润
A@<a')#>) "Asia Clear" “亚洲结算系统”
?Gqq]ozm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z3Zo64V~7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q].p/-[( Asian Development Fund [ADF] 亚洲发展基金
(Cb;=:3G Asian dollar bond 亚洲美元债券
of=N+
W Asian dollar market 亚洲美元市场
Mj6
0?k Asian dollar rate 亚洲美元利率
MAQ(PIc>T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
JnIE6@g<y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`n?Rxhkwp asked price 沽盘；喊价；索价；卖方报价
G
_-J R assessable income 应评税入息
ZA+w7S3 assessable loss 应评税亏损
.]w=+~ h assessable profit 应评税利润
K1$
assessable value 应评税值
F}~qTF;H assessed profit 估定利润
vzFo" assessed value 经评估价值
0,whTnH| assessment 评税；评定；估价；评税单
dym K @ assessment number 评税编号；估价编号
Ji4 JP0
assessment of additional tax 补加税评税
8I[=iU7]l assessment of performance 业绩评估；实绩评价
Ef$a&*)PH Assessor 评税主任
PH$C."Vv asset price bubbles 资产价格泡沫
+Ly@5y" asset-backed securities 具资产保证的证券
mg]t)+ PQ assets accretion 资产增值
tj4/x7 ! assets and liabilities 资产与负债
3O*^[$vM assets betterment statement 资产递增表；资产改进表
&u2H^ j assets lending 实物放款；有抵押贷款
x n= #4:f assets of the company passing on the death 死者去世时转移的公司资产
i__f%j `!W assets pledged as security for liabilities 用作负债抵押的资产
,@kLH"a0 assets portfolio 资产投资组合
> JC"YB assets price 资产价格
l;d4Le assets quality 资产质素
C#LTF-$] ) assets realization 资产变现
R} X"di assets refinancing arrangement 资产再集资安排
k8c( |/7d assets securitization 资产证券化
jwpahy;\WL assets situated outside Hong Kong 在香港以外地方的资产
H<") )EJI assets stripping 削减资产；拆卖资产
v{SZ (; assets value 资产值
uJ`:@Z^J assignee 承让人
xLSf
/8e assignment 转让；转让书；转让契
4sq](! A assignment of interest 权益转让
`ZU]eAV assignment of letters patent and trade mark 专利证书及商标转让
iNr&; assignment of property 物业转让；物业转让书
,N1pw w? assignment right 转让权
E7q,6f3@r assignor 转让人
N[A9J7}_R associate 有联系的人；有关连人士；相联者；合伙人；联系人
,bzC| AK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
IIN,Da;hD associate member 附属会员
Re+ oCJ associated body corporate 相联法人团体
,_ TE@ ]!$ associated company 相联公司；联属公司
6 2#@Y-5 associated corporation 相联法团
L*OG2liJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bFhZSk ) 公认会计师公会〔英国〕
"U!Vdt2vp Association of Futures Exchange Brokers 香港期货经纪协会
(8baa.ge Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EU7nS3K)O~ association of underwriters 承保人组织
0t[ 1#!=k assumption of control 接管
pg Q^w0BQV assurance 担保；保险；转易；转易书
/dO*t4$ @? assurance of interest 权益的转易
@/,0()* dL at 19XX price 按一九ＸＸ年价格计算
7g$*K0m` at a discount 按赔价计算；按贴水价格计算；打折扣
Y- lwS-Ii at a premium 按溢价计算；按升水价格计算
OLo?=1&;; at call 通知付款；按通知
n&,X ']z. at constant market price 按固定市价计算
aJ@lT&. at constant price 按固定价格计算
jx{
fel at cost 按成本计算
rJh$>V+ ' at current market price 按当时市价计算；按现时市价计算
d_!}9 at current price 按当时价格计算；按现时价格计算
CaV@<T at factor cost 按要素成本计算；按生产要素成本计算
+p [O|[z at money-of-the-day price 按付款当日价格计算
+/
{lz8^, at or better 按指定或较佳价位〔买卖指令〕
Cp+tcrd_s at par 按面值计算；平价
;l^'g}dQ^ at sight 见票即付
A'$>~Ev at the close 按收市盘
znDpg{U( at the opening 按开市盘
Jd~M q9( attestation 见证；见证条款
h^v#?3.@ at-the-money option 平价期权
Ii# +JY0k attorney 受权人；受托代表人
l$[,V:N attornment 新拥有人承认书
1]9l
SE!E7 attributable profit 可归属利润
#0?3RP attributable share value 可归属股份价值
y|=KrvMHJ Auckland Stock Exchange 奥克兰证券交易所
R;pIi/yDRe auction 拍卖
BN e>Lk o auctioneer 拍卖商
~^'WHuz Py audit 审计；核数
U{qwhz( Audit Commission 审计署
^q`RaX) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/;vHAtt;f 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〕
-BSO$'{7 audit review 帐目审查
b6xz\zCL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K:A:3~I!NW audited account 审计帐目；经审计的帐目
"_2;+@+ audited annual account 经审计的周年帐目
M)U)Sc zHO audited balance sheet 经审计的资产负债表
(>,b 5g auditor 核数师；核数主任；审计师
>6Jz=N, auditor's certificate 核数师证明书；审计师证明书
%mIdQQ, auditor's report 核数师报告；审计师报告
[aG Aussie bond 澳元债券
4T$DQK@e austerity budget 紧缩预算
}u1h6rd ` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'Fc$?$c\ Australia All Ordinaries Index 澳洲所有普通股票指数
byTH SRt Australian Dollar [AUD] 澳元
gLY15v4? Australian Options Market 澳大利亚期权市场
r&ys?@+G Australian Securities Commission 澳洲证券事务监察委员会
VoQhzp6& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ty:{e]e Australian Stock Exchange 澳大利亚证券交易所
=f23lA Austrian Schilling [ATS] 奥地利先令
JNT|h zV authentication 认证；鉴证
F@HJ3O9 authority to purchase 委托购买证；委购书
A2p% Y}, authorization 认可；核准；授权；授权书
rxs:) # ?A authorization by direction 指示授权
xj9xUun authorization by instruction 指令授权
0x<G\ l4 authorization by warrant 令状授权
UkXa mGoy3 authorization of unit trust 单位信托的认可
e+<| authorized agent 指定代理人
HG DiwA authorized capital 法定资本
G*,7 pc authorized clerk 出市员
g[HuIn/ authorized dealer 认可交易商
^go3F{; 4i authorized financial institution 认可财务机构
sl"H!cwF authorized fund 认可基金
tK?XU9o authorized fund house 获授权的基金公司；认可基金公司
[>U2!4=$M authorized institution 认可机构
p$ETAvD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j/F ('r~L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kem(U{m authorized insurer 获授权保险人；获认可承保人
F\v~ 2/J5v authorized investment 特准投资项目
=d iGuI B authorized person 获授权人
rg =Ym. authorized representative 获授权代表
K`j:F>b authorized share capital 法定股本
$~j9{*]5 automated quotation system 自动报价系统
IxG7eX! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)/Gi- :: 自动交易系统〔香港期货交易所有限公司〕
d c_2 nF automatic adjustment mechanism 自动调整机制
P RNq8nmxC automatic adjustment system 自动调整系统
; xQhq* Automatic Clearing House 自动票据交换所
n ywC]T automatic exchange rates accumulation system 自动化汇率累集系统
ep0dT3& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Dd,i^,4Gj automatic teller machine [ATM] 自动柜员机
-1~o ~yGE autopay 自动转帐
AX'-}5T= available assets 可用资产
L
" 'd(MD available fiscal reserve 现存财政储备
X<pNc6 available profit 可用利润
5sj$XA?5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M ac?HI average 平均；平均数；海损
\zwm:@lG average basic salary 平均基本薪金
s,pg4nst56 average consumer expenditure 平均消费开支；一般消费开支
NxDVU?@p* average cost 平均成本
3lEP:Jp average cost of land production 增辟土地平均成本
fU\;\ average daily turnover 平均每日成交额
a, )/D_{1 average daily wage rate 平均每日工资率
ksJ 1:_ average expenditure pattern 平均开支模式
Im D&~^-_< average growth rate 平均增长率
'NCx <0* average net fixed assets 固定资产平均净值
VR%*8= average of relatives 相对价格平均数
,rF!o_7 average price 平均价格
'H4?V average propensity to consume 平均消费倾向；一般消费倾向
B2KBJ4rI[1 average propensity to save 平均储蓄倾向；一般储蓄倾向
FFe{=H,= average rate 平均率
J\p-5[E average revenue 平均收入；平均收益
B/^o$i average stock 平均库存；平均存货
H0yM`7[y average yearly rent 平均年租
e
'F:LMX avoidance of double taxation 避免双重课税
sY ?wQ: avoidance of tax 避税
