A:
_Wp{ [TH A share Ａ股；甲类股份
X#TQ _T" abatement of tax 减税；减扣免税额
I]<_rN8~ o ABN AMRO Bank N.V. 荷兰银行
QWSTR\! above-the-line expenditure 线上项目支出；经常预算支出
UT=tT )4b above-the-line receipt 线上项目收入；经常预算收入
F{Jw ^\ ABSA Asia Limited 南非联合亚洲有限公司
N OiN^::m absolute change 绝对数值变更
]?+p5;{y4 absolute expenditure 实际开支
!K}~/9Z=m
absolute guideline figure 绝对准则数字
(ehK?6[ absolute interest 绝对权益
`W:%mJd9 absolute order of discharge 绝对破产解除令
8WbgSY` absolute profit margin 绝对利润幅度
f'-i o<. absolute value 实值；绝对值
aM2 l2 absolutely vested interest 绝对既得权益
;q:zT\ A absorbed cost 已吸收成本；已分摊成本
hj B@o#S absorption 吸收；分摊；合并
dWUm\t'# absorption rate 吸收率；摊配率；分摊率
$.P uK~} ACB Finance Limited 亚洲商业财务有限公司
'y2nN=CN acceptable form of reciprocity 合理的互惠条件
PQnF acceptable rate 适当利率；适当汇率
! ^=*Jq> acceptance agreement 承兑协议
,do v<U[ia acceptance for honour 参加承兑
D2!X?"[ P acceptor 承兑人；接受人；受票人
UAFwi%@!-q acceptor for honour 参加承兑人
x:>wUhzZ accident insurance 意外保险
E^lvbLh' Accident Insurance Association of Hong Kong 香港意外保险公会
Wm"4Ae:B accident insurance scheme 意外保险计划
+ SFVv_n accident year basis 意外年度基准
I)cFG{~L accommodation 通融；贷款
Hh-+/sO~" accommodation bill 通融票据；空头票据
%?uc><&?e accommodation party 汇票代发人
iH@yCNE" account balance 帐户余额；帐户结余
xtE_=5$~ account book 帐簿
!?p%xj? account collected in advance 预收款项
6c "0}) p account current book 往来帐簿
+5o 8KYV account of after-acquired property 事后取得的财产报告
=Z+nz^'b account of defaulter 拖欠帐目
$8xl#SqH account payable 应付帐款
zb}9%.U account payee only [A/C payee only] 只可转帐；存入收款人帐户
:xD=` ib account receivable 应收帐款
v!P b`LCqK account receivable report 应收帐款报表
/<}m? k\ account statement 结单；帐单；会计财务报表
V9( @Y account title 帐户名称；会计科目
v:o({Y 1Aq accountant's report 会计师报告
KgOqbSJ Accountant's Report Rules 会计师报告规则
ng:9 l3 x accounting and auditing procedure 会计与审计程序；会计与核数程序
ph [# QHB Accounting Arrangements 《会计安排》
wS+ ^K accounting basis 会计基础
[*H N" accounting by Official Receiver 破产管理署署长呈交的帐目
4.h= &jz& Accounting Circular 《会计通告》
X M#T'S9y8 accounting class 会计类别
ll6wpV0m accounting date 记帐日期；会计结算日期
B}:( z a& accounting for money 款项核算
]2'na?q9 Accounting Officer 会计主任
Fpa ;^ F accounting period 会计报告期；会计期
jm0- y% accounting policy 会计政策；会计方针
P%=#^T&`} accounting practice 会计惯例
T[uiPs /xD accounting principle 会计准则
!z<%GQ CT accounting record 会计记录
9C[ ywp accounting report 会计报告
lR[qqFR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
n9A7K$ZD@ Accounting Society of China 中国会计学会
bQP {| accounting statement 会计报表
->O2I ? accounting system 会计制度；会计系统
/.i.TQ] accounting transaction 会计事项；帐务交易
?- ^m` accounting treatment 会计处理
J6%AH?Mt accounting year 会计年度
rN< b?KE accretion 增值；添加
H nUYqh ZS accrual 应计项目；应累算数目
Eu-RNrYh# accrual basis 应计制；权责发生制
Xn,v]$M! accrual basis accounting 应计制会计；权责发生制会计
\X&H; xnC5 accrue 应累算；应计
w{uuSe accrued benefit 应累算利益
T2 Y,U { accrued charges 应计费用
gO,25::") accrued cumulative preference share dividend 应累算的累积优先股股息
. I' o accrued expenses 应累算费用
c`WHNky%j accrued interest payable 应付利息；应计未付利息
R~jHr
)0.# accrued interest receivable 应收利息；应计未收利息
WxJf{=- accrued right 累算权益
'+vA\(K accruing profit 应累算的利润
;D
s46M-s accumulated fiscal reserve 累积财政储备
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rI@2` accumulated profit 累积利润；滚存溢利
,^ WJm?R accumulated reserve 累积储备
>O?U= OeD accumulation of surplus income 累积收益盈余
~J8pnTY acquired assets 既得资产
i|}[A acquisition 收购；购置；取得
psC
mbN acquisition cost 购置成本
!]fQ+ *X0g acquisition expenses 购置费用
q7Dw _< acquisition of 100% interest 收购全部股权
S.Ma$KL~'^ acquisition of control 取得控制权
;VNMD 6H acquisition of fixed assets 购置固定资产
\nB8WSvk2W acquisition of shell “买壳”
}X_;X_\3;' acquisition price 收购价
T4 N~(Fi) act of God 天灾
P=+nB*hG acting partner 执事合伙人
)aao[_ZS active market 买卖活跃的市场；交投畅旺的市场；旺市
VX+jadYdq active partner 积极参与的合伙人
?wF'<kEH active trading 交投活跃
| ),'9 actual circulation 实际流通
+s x 8t actual cost 实际成本
J}@z_^|"mJ actual expenditure 实际开支；实际支出
x ^y" < actual income 实际入息；实际收入；实际收益
qYf |Gv actual market 现货市场
7 aYn0_NKp actual price 现货价；实际价格
MXiQ1 x actual profit 实际利润
U_$qi actual quotation 实盘；实际价位；实际报价
@~"an qT` actual year basis 按实际年度计算
hf<^/@^tK actuals 实货
:%AL\ n actuarial investigation 精算调查
;Y mTw
actuarial principle 精算原则
" zY](P actuarial report 精算师报告
ND,Kldji Actuarial Society of Hong Kong 香港精算学会
zBp{K@U[|M actuarial valuation 精算师估值
"t$k actuary 精算师
U{$1[,f ad referendum agreement 暂定协议；有待覆核的协定
EVUq --)~ ad valorem duty 从价税；按值征税
XfE -fH1j ad valorem duty system 从价税制
`#QG6/0 ad valorem fee 从价费
6XJ [h ad valorem tariff 从价关税
c8M2 ^{O,` additional allowance 额外免税额
aJe^Tp( additional amount for unexpired risk 未过期风险的额外款额
ww{_c]My additional assessable profit 补加应评税利润
W$o2 7f additional assessment 补加评税
NU\
5{N< additional commitment 额外承担
maY4g&'f additional commitment vote 额外承担拨款
sv(f;ib additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_#s=h_
FD additional dependent parent allowance 供养父母额外免税额
uV hCxUMQ additional provision 额外拨款
<zy,5IlD additional stamp duty 附加印花税
}Jh: 8BNuP additional tax 补加税罚款；补加税款
Xy5s^82? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x]{E)d"! adjudged bankrupt 被裁定破产
j0GMTri3 adjudicated bankrupt 裁定破产人
pdb1GDl0q adjudication fee 裁定费；评定印花税额手续费；评估契据费
CGP3qHrXt adjudication of bankruptcy 裁定破产；宣告破产
Bo+DJ izu adjudication of insolvency 裁定无力偿还债务
m8JR@!t7 adjusted actual 经调整的实数；调整后的实数
T y@=yA17 adjusted current assets 经调整的流动资产；调整后的流动资产
,j ',x\ adjusted figure 经调整的数字；调整后的数额
"ZHtR/; adjusted liabilities 经调整的负债；调整后的负债
\[>9UC% adjusted loss 经调整的亏损；调整后的亏损
%|l8f>3[ 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
bo=ZM9 adjusted profit 经调整的利润；调整后的利润
!.<T"8BUpv adjusted surplus 经调整的盈余额；调整后的盈余额
H,<7G;FPT adjusted value 经调整的价值；调整后的价值
g3sUl&K adjustment 调整；修订；理算〔保险〕
9
ASb>A2~ adjustment centre 调剂中心
q7m6&2$[ adjustment lag 调整过程的时间差距；调整时差
vF/ =J adjustment mechanism 调整机制
)|<_cwz adjustment of loss 亏损调整
n* '<uKpM adjustment process 调整过程；调整程序
G rz 3{U adjustment range 调整幅度
0 Hw-59MK administered exchange rate 受管制汇率
xf>z @)e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m&0"<V!H/B administration expenses 行政费用
"S oHt] %# administration fee 手续费；行政费
5ZPzPUa8~ administration in bankruptcy 破产管理
b2^AP\: k administration order 遗产管理令
^t*x*m 8 administrator 管理人；遗产管理人
!lmWb-v%36 administrator of the estate 遗产管理人
qxJQPz admission of debt 债项承认书
'QH1=$Su admission of proof 接纳债权证明
b2& V advance 放贷款项；垫付款项；预支款项；预付款项
h2;z 4 advance account 暂支帐目；预付款帐户
+ ~U=C9[gj advance compensation 预付补偿金
uH^ PQ advance from shareholder 股东垫款
ZRUhAp'<qj advance pending reimbursement 预支以待日后付还
? Jusl 8Sm advanced economy 先进经济体系
wVA |!>v advancement 预付；预付财产
Xfz Vcap advances warrant 垫款令
7j i=E";.w advancing 贷出
_0 snAt^iC adverse balance 逆差
>(tn "2 adverse exchange 逆汇
/Go
K}W} advertisement addressed to shareholders 在报章刊登的致股东通告
Uo_tUp_Q advice for collection 托收通知书
i_LF`JhEQT advice of drawing 提款通知书；汇票通知书
5lJ )(|_ advice of payment 付款通知
+ f;CyMEp Advisory Committee [Securities and Futures Commission]
]y)Q!J )Q 谘询委员会〔证券及期货事务监察委员会〕
baoD(0d Advisory Committee on Diversification 经济多元化谘询委员会
]`w}+B'/ affidavit 誓章；遗产申报誓章
\Z-2leL)j affidavit of no receipt 述明无收款的誓章
2#/p|$;Ec' affiliate 联号；联营公司；附属公司
2$zU& p7sV affiliated company 附属公司；联号；联营公司
YY4-bNj[p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b }zBn8l affordability 负担能力
9<]a!:!^ African Development Bank [AfDB] 非洲开发银行
*Wb=WM-. after-acquired property 事后取得的财产
)yb+M ez after-hours dealing 市后交易
S HqyvF after-tax profit 税后盈利；税后利润；税后溢利
6=PiVwI agency agreement 代理协议
I7\
&Z q agency expenses 代理机构的开支
&,-p',\- agency fee 代理费
nyT[^ n Agency Law 《代理法》
EkKnUD agent 代理人；承销人
_#qe# agent of company 公司代理人
}Ewo_P&` agent's fee 代理人费；经纪费
S Lk2X;c]o aggregate 总计；总数；总体数字
)3z]f2 aggregate amount 总款额；总额
qM S}t3X aggregate assets and liabilities 总体资产与负债
_b4fS'[ aggregate at constant price 按固定价格计算的总体数字
~j @UlP aggregate demand 总需求
<-jGqUN_I aggregate gross position 总持仓量
fjDpwb:x) aggregate limit 总限额
oBlzHBn>0 aggregate of salaries tax 合计薪俸税
8!h'j aggregate performance 总体表现；总体业绩
._p""'S a aggregate supply 总体供应
R/<=mZ aggregate surplus 总盈余
$)e:8jS= aggregate total 整体总额
td(M#a- aggregate value 总值；合计价值
0%)5.=6 aggregated basis 合计基准
VZA3IbK} aggregated net chargeable income 合计应课税入息实额
,R -Y~+! aggregation 合并计算；合计；总和
h <[+HsI aggregation of incomes of husband and wife 夫妇入息合并计算
`:-J+<` aggregation of property 财产的总和
n*qN 29sx agio 差价；贴水
j [S` ^2 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
iTNqWU -o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
voR fjsS~ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<qiICb)~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jgvh[@uB? 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:?r*p>0$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(@ea|Fd#4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B$`lY DqaG agreement for a settlement 授产协议
gf$HuCh| agreement for assignment 转让协议
-%uy63LbHF agreement for sale 售卖协议；买卖协议
It
2UfW agreement for sale and purchase 买卖协议
qZ G-Lh agreement for the payment of interest 支付利息协议
,p, Du
F agreement for the repayment of money 还款协议
U= o Z.\ agreement of reinsurance 再保险协议
a0zG(7.D Agricultural Bank of China 中国农业银行
wt7.oKbW air passenger departure tax 飞机乘客离境税
Xn7 [n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+6%7C C 6 airport tax 机场税
4NVg Or: alcohol duty 酒精税
&?$ \Y,{ alienation 让与；让渡；转让
Cals ?u#U= alimony 生活费；赡养费
":&|[9/ All Ordinaries Index [AOI] 所有普通股指数
&9ki O all risks 全险；综合险
uaQ&&5%%J All Sales Record for Stock Market 《股票市场成交报告》
,e ELRzjl Allied Capital Resources Limited 新联财务有限公司
?\yB)Nd y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\!X?zR_ allocation letter 拨款信件
j3 P RAe allocation of fund 分配款项；预留款项
AZ8UXq allocation of profit 利润分配；溢利分配
wd`R4CKhP] allocation warrant 拨款令
7L{li-crI allotment 分配；配股
A. N z_! allotment notice 股份配售通知；配股通知
$o+&Y5: allotment of shares 股份分配
5K(n3?1z) allowable 可获宽免；免税的
;2W2MZ!TF allowable business loss 可扣除的营业亏损
RUrymkHFB allowable expenses 可扣税的支出
$u,G Vq~ allowance 免税额；津贴；备抵；准备金
"=`~iXT{e allowance for debts 债项的免税额
A[Cg/
+Z allowance for depreciation by wear and tear 耗损折旧免税额
A1!:BC allowance for funeral expenses 殡殓费的免税额
DM/hcY$MW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y<ElJ>A2I allowance for repairs and outgoings 修葺及支出方面的免税额
$PfV<Yj'B allowance to debtor 给债务人的津贴
<<BQYU)Ig alteration of capital 资本更改
lIy/;hIc alternate trustee 候补受托人
cJ4S! amalgamation 合并
u -/3(dKt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CI1m5g [P ambit of charges 征税范围；收费范围
c d"wNH- amended valuation 经修订的估值
2 TCRS#z American Commodities Exchange 美国商品交易所
`hF;$ American Express Bank Limited 美国运通银行
7+] F^
6 American Stock Exchange 美国证券交易所
B=x~L amortization 摊销
2vXGO|W amount due from banks 存放银行同业的款项
uk{J @&F amount due from banks abroad 存放海外银行同业的款项
G +Ei#:W, amount due from holding companies 控股公司欠款
;G $)MS'nB amount due from local banks 存放本港银行同业的款项
9l=F v6 amount due to banks 银行同业的存款
gx&7 3f<J amount due to banks abroad 海外银行同业的存款
#y`k$20" amount due to holding companies 控股公司存款
e6es0D[>5 amount due to local banks 本港银行同业的存款
L (Rorf~V amount due to outport banks 外埠银行同业的存款
e>(Wvb&4 amount for note issue 发行纸币的款额
:dbV2'v IQ amount of bond 担保契据的款额
B(E tXB9 amount of consideration 代价款额
D; yd{]< amount of contribution 供款数额
R]fYe#!" amount of indebtedness 负债款额
Dpp@*xX> amount of principal of the loan 贷款本金额
@>9A$w$H|a amount of rates chargeable 应征差饷数额
f8F1~q amount of share capital 股本额
"x.88,T6 amount of sums assured 承保款额
?ZM^%]/+ amount of variation 变动幅度
`w(sXkeaI amount of vote 拨款数额
cl#OvQ amount payable 应付款额
u>
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^"/Dih\ _ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9/Q S0 analysis 分析
*kV#)j ancillary risk 附属风险
$u- lo| annual account 周年帐目；周年帐目报表；年度决算；年结
1o)=GV1 annual accounting date 年结日期
)muv;Rf`e5 annual allowance 每年免税额；年积金；年度津贴；年津
yL4 -4 annual balance 年度余额
?- M)54b\ annual disposable income 每年可动用收入
Cg?I'1]o6 annual estimates 周年预算
+" G( annual fee 年费
/T4V J{D annual general meeting 周年大会
}W)Mwu'W annual growth rate 年增率；每年增长率
qFGB'mIrFz annual long-term supplement 长期个案每年补助金
.k|-Ks |d| annual pensionable emolument 可供计算退休金的年薪
^K* ~
<O- annual report 年报
aliQ6_ Annual Report on the Consumer Price Index 《消费物价指数年报》
\c'%4Ao annual return 周年报表；周年申报表；每年报税表格
0I6499FQ Annual Return Rules 《周年报表规则》
_fe0, annual review of consumer prices 每年消费物价回顾
KXDz'9_ annual roll-forward basis 逐年延展方式
JiUT\y annual salary 年薪
dnLo(<{<U annual statement 年度报表；年度决算表
N+[}Gb"8q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
N)Qlkz$X annuitant 年金受益人
^w ]1qjGw annuity 年金
paU yS 1i annuity contract 年金合约
O\:;q*] annuity on human life 人寿年金
u<J2p?`\&` antecedent debt 先前的债项
QDl)92z ante-dated cheque 倒填日期支票
ge@reGfsB1 anticipated expenditure 预期开支
'II
vub#q anticipated net profit 预期纯利
^$ZI>L0+ anticipated revenue 预期收入
P|yGx)'^P anti-inflation measure 反通货膨胀措施
Z@8M hJ anti-inflationary stance 反通货膨胀立场
+,:nm_kQU apparent deficit 表面赤字
W=!F8g|Qz apparent financial solvency 表面偿债能力
e*6U |+kJ apparent partner 表面合伙人
+KYxw^k}"7 application for personal assessment 个人入息课税申请书
Udg &
eEF application of fund 资金应用
qL u8!|QT application to release as liquidator and to destruct the books of accounts and documents
}b<87#Nb9R 申请免除清盘人职务及毁灭帐簿与文件
ArLz;#AOn appointed actuary 委任精算师
ejDCmD appointed auditor 委任核数师；委任审计师
wZ}n3R, appointed trustee 委任的受托人
u_hE7#i appointer 委任人
z;``g"dSw apportioned pro rata 按比例分摊
[Ja(ArO3|[ apportionment 分配；分摊
/ N* H E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U=_~{[/ apportionment formula 分摊方程式
=t ~ +63) apportionment of estate duty 遗产税的分摊
|q9,,i}! appraisal 估价；评估
$&c<T4 $d appreciable growth 可观增长
#xD&z^o appreciable impact 显着影响
o$^O<z L appreciable increase 可观增长
)jp{*?^\ appreciation 增值；升值
h,Y{t?Of appreciation against other currencies 相对其他货币升值
B=r]_&u-u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ID_|H?. appreciation tax 增值税
@|jKO5Y appropriation 拨款；拨用；拨付
cS. 7\0$ appropriation account 拨款帐目
^/ULh,w!fP Appropriation Bill 拨款法案
)@sJTAK appropriation-in-aid system 补助拨款办法
RcKQER approved assets 核准资产
A?^A *e approved basket stock 认可一篮子证券
:%+^} approved budget 核准预算
K*J4&5?/ approved charitable donation 认可慈善捐款
dVjcK/T< approved charitable institution 认可慈善机构
MxFt;GgE8 approved currency 核准货币；认可货币
`ja`#%^\u approved estimates 核准预算
#r78Ym'aI approved estimates of expenditure 核准开支预算
$4#=#aKW. approved overseas insurer 核准海外保险人
<yPq;#z(! approved overseas trust company 核准海外信托公司
mdmZ1:PBM approved pooled investment fund 核准汇集投资基金
YMd&To 0s approved provident fund scheme 认可公积金计划
a
5~G approved provision 核准拨款
%5( EkP approved redeemable share 核准可赎回股份
.Bm ^3A approved regional stock 认可地区性证券
oP 6.t-<dU approved retirement scheme 认可退休金计划
{PP ^Rb) approved subordinated loan 核准附属贷款
FkB6*dm- arbitrage 套戥；套汇；套利
.I f"'hMY arbitrageur 套戥者；套汇者
)Gu0i7iN arbitrary amount 临时款项
F}VS) arrangement 措施；安排；协定
dM>j<JC= arrears 欠款
Cw9@2E'b arrears of pay 欠付薪酬
"^e}C@ arrears of revenue 逾期未收税款；逾期未收的帐项
/\oyPD`(( articles of association 组织章程；组织细则；组织章程细则
C.Wms}XA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
i`ZHj W~` ascertainment of profit 确定利润
Wme1Uid "Asia Clear" “亚洲结算系统”
GA%"w=M\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YFC 0KU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
] k3GF Pw Asian Development Fund [ADF] 亚洲发展基金
6KZ8 .m}: Asian dollar bond 亚洲美元债券
`W.vW8 !# Asian dollar market 亚洲美元市场
{ c6DT Asian dollar rate 亚洲美元利率
tro y^H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>qh>Qm8w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[1Qk cR asked price 沽盘；喊价；索价；卖方报价
"` 8H:y assessable income 应评税入息
CIxVR assessable loss 应评税亏损
DLg `Q0`M5 assessable profit 应评税利润
Ot4 ; ,UZ assessable value 应评税值
uHujw.H/y assessed profit 估定利润
a3(7 {,Ew assessed value 经评估价值
"`V"2zZlj assessment 评税；评定；估价；评税单
^bY^x+d assessment number 评税编号；估价编号
K"t:B assessment of additional tax 补加税评税
eKU@> 5 assessment of performance 业绩评估；实绩评价
, /[dmoe Assessor 评税主任
/o}0oo5B asset price bubbles 资产价格泡沫
G*{ u(x( asset-backed securities 具资产保证的证券
f"Vm'0r assets accretion 资产增值
b@Mng6R assets and liabilities 资产与负债
zd*W5~xKg assets betterment statement 资产递增表；资产改进表
nJM9c[Ou^H assets lending 实物放款；有抵押贷款
y<Z#my$`|n assets of the company passing on the death 死者去世时转移的公司资产
(d GM;Dq8 assets pledged as security for liabilities 用作负债抵押的资产
>uqS assets portfolio 资产投资组合
L`VQ{|&3V assets price 资产价格
jmZ|b6 assets quality 资产质素
`*2* xDuP assets realization 资产变现
sWpRX2 {5, assets refinancing arrangement 资产再集资安排
JE8p5WaR assets securitization 资产证券化
v2W"+QS}u assets situated outside Hong Kong 在香港以外地方的资产
C6;](rN)N assets stripping 削减资产；拆卖资产
LYxlo<f assets value 资产值
$' I$n assignee 承让人
41f m} assignment 转让；转让书；转让契
(VF4FC assignment of interest 权益转让
V~gUMu4ot assignment of letters patent and trade mark 专利证书及商标转让
*9U4^lJjn assignment of property 物业转让；物业转让书
Xj @
assignment right 转让权
l52n/w#qFB assignor 转让人
51FK ~ 5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
-+S~1`0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#mz,HK0|aC associate member 附属会员
vSHIl"h associated body corporate 相联法人团体
zLIa! -C associated company 相联公司；联属公司
MW d_ 6XM associated corporation 相联法团
TckR_0LNV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v2uS 6 公认会计师公会〔英国〕
oJz:uv8Pe. Association of Futures Exchange Brokers 香港期货经纪协会
JNA}EY^2I. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
FO3eg"{N association of underwriters 承保人组织
@gVyLefS6g assumption of control 接管
7`'fUhB! assurance 担保；保险；转易；转易书
]mLTF',5 assurance of interest 权益的转易
ePcI^}{ at 19XX price 按一九ＸＸ年价格计算
j/` qd(=B at a discount 按赔价计算；按贴水价格计算；打折扣
Lq8Z!AIw> at a premium 按溢价计算；按升水价格计算
] F) -}
at call 通知付款；按通知
NcY0pAR* at constant market price 按固定市价计算
Q17o5##x7 at constant price 按固定价格计算
N~K)0RETn at cost 按成本计算
YC,.Y{oY{ at current market price 按当时市价计算；按现时市价计算
tEs[zo+DR- at current price 按当时价格计算；按现时价格计算
R.WsC bU at factor cost 按要素成本计算；按生产要素成本计算
FO nA;5Aa at money-of-the-day price 按付款当日价格计算
2
DNzC7}e at or better 按指定或较佳价位〔买卖指令〕
HZQ3Ht 3Vh at par 按面值计算；平价
@ 6V H% at sight 见票即付
-L'` d at the close 按收市盘
i:N^:% at the opening 按开市盘
%dWFg<< | attestation 见证；见证条款
~9>[ U%D at-the-money option 平价期权
;g)Fhdy! attorney 受权人；受托代表人
~[/c'3+4qn attornment 新拥有人承认书
u B%^2{uU attributable profit 可归属利润
c+K=pp@ attributable share value 可归属股份价值
uJ5%JB("E Auckland Stock Exchange 奥克兰证券交易所
ZK_@.O+ ] auction 拍卖
~esEql=Q3' auctioneer 拍卖商
a D3F!Sn audit 审计；核数
v]Q _ Audit Commission 审计署
(,9cCnvmYU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k)GuMw 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〕
|>fS"u audit review 帐目审查
1?#p !;& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z?> y audited account 审计帐目；经审计的帐目
M,! n o audited annual account 经审计的周年帐目
vz_g2.7l\ audited balance sheet 经审计的资产负债表
W %<]_u[-} auditor 核数师；核数主任；审计师
0-; P&m!! auditor's certificate 核数师证明书；审计师证明书
~ z&A auditor's report 核数师报告；审计师报告
byxehJ6[V Aussie bond 澳元债券
9 8BBsjkd austerity budget 紧缩预算
# yRA. ; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?)QBJ9F Australia All Ordinaries Index 澳洲所有普通股票指数
W[Ew 6)1T Australian Dollar [AUD] 澳元
y t#;3 Australian Options Market 澳大利亚期权市场
sT stc+w Australian Securities Commission 澳洲证券事务监察委员会
6rC P]YnF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7Mg7B Australian Stock Exchange 澳大利亚证券交易所
KGLhl;a Austrian Schilling [ATS] 奥地利先令
G yM%vGl
3 authentication 认证；鉴证
L<>NL$CrN authority to purchase 委托购买证；委购书
NHVx!Kc authorization 认可；核准；授权；授权书
Vwg|? sG_ authorization by direction 指示授权
`} Zbfe~ authorization by instruction 指令授权
1,!\7@<CT authorization by warrant 令状授权
yl +)I authorization of unit trust 单位信托的认可
Y52xrI vl\ authorized agent 指定代理人
@X><lz authorized capital 法定资本
E/-Kd!|" authorized clerk 出市员
W%ZU& YBc authorized dealer 认可交易商
l*MUDT@M8\ authorized financial institution 认可财务机构
v?=VZ~`O( authorized fund 认可基金
'#
2J?f' authorized fund house 获授权的基金公司；认可基金公司
4 J2F>m40 authorized institution 认可机构
J kDZl?x5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H D ^~4\% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wmCV%g\.d: authorized insurer 获授权保险人；获认可承保人
;mKU>F<V authorized investment 特准投资项目
4z DAfi#0 authorized person 获授权人
;m:GUp^[ authorized representative 获授权代表
!td.ks0 authorized share capital 法定股本
.-6s`C2
Y} automated quotation system 自动报价系统
,$ret@.H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!PTbR4s 自动交易系统〔香港期货交易所有限公司〕
(G!J== automatic adjustment mechanism 自动调整机制
q x }fn/: automatic adjustment system 自动调整系统
0c6AQP"=V Automatic Clearing House 自动票据交换所
-t#a*?"$w automatic exchange rates accumulation system 自动化汇率累集系统
o5@P>\ u> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w3UJw automatic teller machine [ATM] 自动柜员机
_ShJ3\,K autopay 自动转帐
/4BXF4ksi, available assets 可用资产
ghR]$SG available fiscal reserve 现存财政储备
"T[jQr available profit 可用利润
b<cM[GaV~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
uKzz /Y { average 平均；平均数；海损
717m.t,x average basic salary 平均基本薪金
,qqV11P] average consumer expenditure 平均消费开支；一般消费开支
[zd-=.:+M[ average cost 平均成本
/s_$CSiB average cost of land production 增辟土地平均成本
'MlC
1HEp average daily turnover 平均每日成交额
Zpd>' ${4 average daily wage rate 平均每日工资率
2Y jysn average expenditure pattern 平均开支模式
\uI C<#o"N average growth rate 平均增长率
5i&V ~G average net fixed assets 固定资产平均净值
rmoEc]kt] average of relatives 相对价格平均数
^Exq=oV average price 平均价格
Nn\\}R average propensity to consume 平均消费倾向；一般消费倾向
I+Cmj]M s0 average propensity to save 平均储蓄倾向；一般储蓄倾向
k~F/Ho+R& average rate 平均率
Vs(Zs [ average revenue 平均收入；平均收益
na; ^/_U@ average stock 平均库存；平均存货
:m)?+ average yearly rent 平均年租
]}c=U@D,9 avoidance of double taxation 避免双重课税
2xj` cFT avoidance of tax 避税
