A:
@y[Zr6\z A share Ａ股；甲类股份
@xH|( abatement of tax 减税；减扣免税额
FVMR9~&+ ABN AMRO Bank N.V. 荷兰银行
8)Z WR3)+W above-the-line expenditure 线上项目支出；经常预算支出
-20 o%t above-the-line receipt 线上项目收入；经常预算收入
p<Wb^BE ABSA Asia Limited 南非联合亚洲有限公司
xY(+[T!OF absolute change 绝对数值变更
^LaI{UDw%h absolute expenditure 实际开支
kV!0cLH!hH absolute guideline figure 绝对准则数字
Nt,)5_K < absolute interest 绝对权益
p/
pVMR absolute order of discharge 绝对破产解除令
M(HU^?B{' absolute profit margin 绝对利润幅度
yBE1mA:x7: absolute value 实值；绝对值
f)H6 n l7r absolutely vested interest 绝对既得权益
~mOGNf?f absorbed cost 已吸收成本；已分摊成本
8 Mp2MZ*p absorption 吸收；分摊；合并
gZ uk( absorption rate 吸收率；摊配率；分摊率
N(vzxx^ ACB Finance Limited 亚洲商业财务有限公司
cR}}N F acceptable form of reciprocity 合理的互惠条件
+"Ih'bb`j acceptable rate 适当利率；适当汇率
bI TOA acceptance agreement 承兑协议
#HWz.Wb acceptance for honour 参加承兑
R[LVx-e7' acceptor 承兑人；接受人；受票人
w(8q qU+\ acceptor for honour 参加承兑人
1 >jG* tr accident insurance 意外保险
`I ,A7b Accident Insurance Association of Hong Kong 香港意外保险公会
O*d&H;; accident insurance scheme 意外保险计划
~QFD ^SoK accident year basis 意外年度基准
C$){H"# accommodation 通融；贷款
hhlQ!WV2 accommodation bill 通融票据；空头票据
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vGC.# accommodation party 汇票代发人
BF<7.<, account balance 帐户余额；帐户结余
*yKsgH account book 帐簿
R?qV FMQ account collected in advance 预收款项
0&=2+=[c account current book 往来帐簿
0*L|r Jf account of after-acquired property 事后取得的财产报告
`!S5FE"- account of defaulter 拖欠帐目
/D` M? nD7 account payable 应付帐款
4q/ E7n account payee only [A/C payee only] 只可转帐；存入收款人帐户
+P/"bwv0 account receivable 应收帐款
Wa
#,> account receivable report 应收帐款报表
Hj
|~*kG account statement 结单；帐单；会计财务报表
V]L$ `7G account title 帐户名称；会计科目
I+D`\OSL accountant's report 会计师报告
K SIH1E Accountant's Report Rules 会计师报告规则
s=(~/p #M accounting and auditing procedure 会计与审计程序；会计与核数程序
I{<6GIU+ Accounting Arrangements 《会计安排》
kQC>8" accounting basis 会计基础
B }X
C accounting by Official Receiver 破产管理署署长呈交的帐目
N?Mmv| Accounting Circular 《会计通告》
7U:,:= accounting class 会计类别
2_vE accounting date 记帐日期；会计结算日期
(9' ;zw
accounting for money 款项核算
LeO
)) Accounting Officer 会计主任
96]lI3 c accounting period 会计报告期；会计期
WLiY:X(+ | accounting policy 会计政策；会计方针
1,`-n5@J%n accounting practice 会计惯例
rtvuAFiH accounting principle 会计准则
- >n<9 accounting record 会计记录
< Xm5re. accounting report 会计报告
Oh6;o1UI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"8ILV`[ Accounting Society of China 中国会计学会
'[-gK n accounting statement 会计报表
AJ2Xq*fk accounting system 会计制度；会计系统
B
h@R9O< accounting transaction 会计事项；帐务交易
?4Lb *{R accounting treatment 会计处理
[@kzC/Jq3 accounting year 会计年度
_Ta9rDSP] accretion 增值；添加
~^lQ[ x accrual 应计项目；应累算数目
?*u)T%S accrual basis 应计制；权责发生制
-kZz,pNQ, accrual basis accounting 应计制会计；权责发生制会计
$ 1H?k accrue 应累算；应计
"sz LTC]*6 accrued benefit 应累算利益
Yk(OVl T accrued charges 应计费用
Xx:0Nt] accrued cumulative preference share dividend 应累算的累积优先股股息
>r{3t{ accrued expenses 应累算费用
}1TfKS]m> accrued interest payable 应付利息；应计未付利息
[
w accrued interest receivable 应收利息；应计未收利息
MFX&+c accrued right 累算权益
(sS[F-2R7 accruing profit 应累算的利润
C@pDX>~2=b accumulated fiscal reserve 累积财政储备
6NbIT[LvT accumulated profit 累积利润；滚存溢利
*D~@xypy accumulated reserve 累积储备
Id]WKL: accumulation of surplus income 累积收益盈余
SjKIn- acquired assets 既得资产
3
C=nC acquisition 收购；购置；取得
_8\ Uukm acquisition cost 购置成本
cmt3ceCb acquisition expenses 购置费用
.Y_RI&B!L acquisition of 100% interest 收购全部股权
tH 5f;mY, acquisition of control 取得控制权
\@ pl:Os acquisition of fixed assets 购置固定资产
00U8 <~u acquisition of shell “买壳”
Xa*52Q`_ acquisition price 收购价
T=VVK6Lc: act of God 天灾
ll1?I8}5| acting partner 执事合伙人
?8-e@/E#x active market 买卖活跃的市场；交投畅旺的市场；旺市
&
?/h5< active partner 积极参与的合伙人
9V zk:zOT active trading 交投活跃
s.1(- "DU actual circulation 实际流通
TmKO/N@} actual cost 实际成本
BS*cG>T actual expenditure 实际开支；实际支出
#Vv*2Mc actual income 实际入息；实际收入；实际收益
o1Mb HBb actual market 现货市场
?Y
) Qy, actual price 现货价；实际价格
< t>N(e actual profit 实际利润
-ud~'<k
actual quotation 实盘；实际价位；实际报价
<^R\N# actual year basis 按实际年度计算
8Qu7x[tK? actuals 实货
H4k`wWOk actuarial investigation 精算调查
PfnhE>[>cf actuarial principle 精算原则
LN?T$H actuarial report 精算师报告
!aa^kcEjnL Actuarial Society of Hong Kong 香港精算学会
T
fzad2}^ actuarial valuation 精算师估值
i. cSD%* actuary 精算师
jA=uK6m ad referendum agreement 暂定协议；有待覆核的协定
)K@ 20Q+0K ad valorem duty 从价税；按值征税
>+u5%5-wr ad valorem duty system 从价税制
W} Nd3 ad valorem fee 从价费
2r?g |<
: ad valorem tariff 从价关税
D: JGd$` additional allowance 额外免税额
*X %`MN additional amount for unexpired risk 未过期风险的额外款额
BTjF^&` additional assessable profit 补加应评税利润
x 9Gm)~ additional assessment 补加评税
Ip8 Ap$ additional commitment 额外承担
*2 MUG
h additional commitment vote 额外承担拨款
Q;m
.m2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x18ei@c additional dependent parent allowance 供养父母额外免税额
s<: "rw` additional provision 额外拨款
SnQ $ additional stamp duty 附加印花税
d#ld*\| additional tax 补加税罚款；补加税款
8k_,Hni Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S wC, =S adjudged bankrupt 被裁定破产
*sAoYx adjudicated bankrupt 裁定破产人
xhUQ.(S`r6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
8Y5*
1E* adjudication of bankruptcy 裁定破产；宣告破产
rRT9 )wDa adjudication of insolvency 裁定无力偿还债务
b\=0[kBQw adjusted actual 经调整的实数；调整后的实数
;a{ Dr adjusted current assets 经调整的流动资产；调整后的流动资产
`*}#B ks! adjusted figure 经调整的数字；调整后的数额
)KXLL;] adjusted liabilities 经调整的负债；调整后的负债
+] uy adjusted loss 经调整的亏损；调整后的亏损
!G\1$"T$ 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
8"o S1W adjusted profit 经调整的利润；调整后的利润
w$Dp m.0( adjusted surplus 经调整的盈余额；调整后的盈余额
V }8J&(\ adjusted value 经调整的价值；调整后的价值
>/ e#Z
h adjustment 调整；修订；理算〔保险〕
]lz,?izMR adjustment centre 调剂中心
Ba`]Sm= adjustment lag 调整过程的时间差距；调整时差
qf)]!w U9 adjustment mechanism 调整机制
9!bD|-6y adjustment of loss 亏损调整
((.PPOdJV adjustment process 调整过程；调整程序
gl]{mUZz} adjustment range 调整幅度
c0Q`S"o+ administered exchange rate 受管制汇率
. s?
''/( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l*nS gUg administration expenses 行政费用
/^#}
\<; administration fee 手续费；行政费
sB7DF<91 administration in bankruptcy 破产管理
D3XQ>T [*q administration order 遗产管理令
-.^Mt.) administrator 管理人；遗产管理人
%N eKDE administrator of the estate 遗产管理人
jy&p_v1 admission of debt 债项承认书
Fi7 pq2 admission of proof 接纳债权证明
,{'~J @ advance 放贷款项；垫付款项；预支款项；预付款项
^4s#nf:} advance account 暂支帐目；预付款帐户
?[XH`c, advance compensation 预付补偿金
v]VIUVd advance from shareholder 股东垫款
=i:?4pIZ advance pending reimbursement 预支以待日后付还
*:\QD 8 ^ advanced economy 先进经济体系
!29
Rl`9 advancement 预付；预付财产
xFg=Tyq: advances warrant 垫款令
L?al2aopF advancing 贷出
~0/=5 dC adverse balance 逆差
ld9 zO q adverse exchange 逆汇
.YS[Md{
advertisement addressed to shareholders 在报章刊登的致股东通告
Lg Bs<2 advice for collection 托收通知书
dR$P-V\y`% advice of drawing 提款通知书；汇票通知书
o"[qPZd> advice of payment 付款通知
OY[N%wr! Advisory Committee [Securities and Futures Commission]
7F+f6(hB 谘询委员会〔证券及期货事务监察委员会〕
%eD& 2$q* Advisory Committee on Diversification 经济多元化谘询委员会
4jG@ # affidavit 誓章；遗产申报誓章
z2"2Xqy<U affidavit of no receipt 述明无收款的誓章
R?l>Vr affiliate 联号；联营公司；附属公司
$Q47>/CUc^ affiliated company 附属公司；联号；联营公司
/8Vh G|Wb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!*CL>}-, affordability 负担能力
0CTI=<; African Development Bank [AfDB] 非洲开发银行
DCw ldkdJN after-acquired property 事后取得的财产
VJ;'$SYx after-hours dealing 市后交易
u=ENf1{ $> after-tax profit 税后盈利；税后利润；税后溢利
o
&Nr5S agency agreement 代理协议
ty-4yK# agency expenses 代理机构的开支
4{fi=BA agency fee 代理费
W >B:W 0A Agency Law 《代理法》
=q6yb@ agent 代理人；承销人
|W#^L`!G agent of company 公司代理人
{?5 EOp~ agent's fee 代理人费；经纪费
BJW ;A>@Pj aggregate 总计；总数；总体数字
T \0e8"iZ aggregate amount 总款额；总额
ENqJ 9%sk7 aggregate assets and liabilities 总体资产与负债
!3HM Gzt aggregate at constant price 按固定价格计算的总体数字
v t(kL(}v aggregate demand 总需求
U6M4}q(N] aggregate gross position 总持仓量
zEks4yd aggregate limit 总限额
DbOWnXV "o aggregate of salaries tax 合计薪俸税
_ Z8zD[l aggregate performance 总体表现；总体业绩
N|7._AR2 aggregate supply 总体供应
;Vp&f%u+v aggregate surplus 总盈余
m4 4aK qw) aggregate total 整体总额
E"u>&uPH aggregate value 总值；合计价值
0D.YO<PU aggregated basis 合计基准
(F_ #LeJ| aggregated net chargeable income 合计应课税入息实额
g 00XZ 0@ aggregation 合并计算；合计；总和
H 5sj%
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Q >sq:R+' aggregation of property 财产的总和
Mb$&~! agio 差价；贴水
M% $zor 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》
*7-uQKp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p&ZD1qa 《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》
M ?F({#] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T_\GvSOI 《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》
T}4 RlIZF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yq;gBIiZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l IOLR-:4j agreement for a settlement 授产协议
h ?$4\^/ agreement for assignment 转让协议
uV%7 |/fD agreement for sale 售卖协议；买卖协议
m _:ib} agreement for sale and purchase 买卖协议
D $ `yxc agreement for the payment of interest 支付利息协议
M4')gG; agreement for the repayment of money 还款协议
! JrV h$K agreement of reinsurance 再保险协议
/u#uC(Uwl
Agricultural Bank of China 中国农业银行
F;MFw2G air passenger departure tax 飞机乘客离境税
S{
*RF) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q$H'u[KQ06 airport tax 机场税
iLS' 47 alcohol duty 酒精税
*!.'1J:YJ( alienation 让与；让渡；转让
x:?1fvVR alimony 生活费；赡养费
*4 r;H2%c All Ordinaries Index [AOI] 所有普通股指数
ii~~xt1 all risks 全险；综合险
N^`F_R1Z All Sales Record for Stock Market 《股票市场成交报告》
e#16,a-}o Allied Capital Resources Limited 新联财务有限公司
~BZ A_w"`1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m3,]j\ allocation letter 拨款信件
A:;KU allocation of fund 分配款项；预留款项
u^:!!Suo allocation of profit 利润分配；溢利分配
fv`%w allocation warrant 拨款令
lD Aw0 C3 allotment 分配；配股
v}[7)oj| allotment notice 股份配售通知；配股通知
ot ,<iE#za allotment of shares 股份分配
nP_ s+k allowable 可获宽免；免税的
JO1c9NyKr allowable business loss 可扣除的营业亏损
U24?+/5D] allowable expenses 可扣税的支出
xT =|Uc0 allowance 免税额；津贴；备抵；准备金
w3yI ;P allowance for debts 债项的免税额
[g<6i.<I allowance for depreciation by wear and tear 耗损折旧免税额
0~^opNR allowance for funeral expenses 殡殓费的免税额
[nflQW6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=zI
eZ 7 allowance for repairs and outgoings 修葺及支出方面的免税额
n DaQ1 allowance to debtor 给债务人的津贴
"3}Bv
X alteration of capital 资本更改
bC E[oi6hb alternate trustee 候补受托人
!&19%C4 amalgamation 合并
~":?}) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"-^TA_XfI ambit of charges 征税范围；收费范围
L! Q&?xP amended valuation 经修订的估值
ZRcY; ? American Commodities Exchange 美国商品交易所
}vc C4 =t/ American Express Bank Limited 美国运通银行
KZ<zsHX8H American Stock Exchange 美国证券交易所
+]*?J1 Y8Z amortization 摊销
rEZa%)XJ amount due from banks 存放银行同业的款项
HM--`RJ amount due from banks abroad 存放海外银行同业的款项
M[Ls:\1a amount due from holding companies 控股公司欠款
j7O7P+DmS amount due from local banks 存放本港银行同业的款项
#msk'MVt amount due to banks 银行同业的存款
i}M&1 E amount due to banks abroad 海外银行同业的存款
[Ma&=2h amount due to holding companies 控股公司存款
&HW%0lTs% amount due to local banks 本港银行同业的存款
&AlVJEI+ amount due to outport banks 外埠银行同业的存款
,D~C40f amount for note issue 发行纸币的款额
\ Fc"Q@.u amount of bond 担保契据的款额
VN;Sz,1Z amount of consideration 代价款额
kGX`y.-[ amount of contribution 供款数额
KVqQOh'_T amount of indebtedness 负债款额
%'EOF v]
amount of principal of the loan 贷款本金额
w,JB`jS)/ amount of rates chargeable 应征差饷数额
KWhw@y-5j@ amount of share capital 股本额
eGnc6)x@C amount of sums assured 承保款额
+mV4Ty amount of variation 变动幅度
ks'25tv}F amount of vote 拨款数额
SOeL@!_ amount payable 应付款额
"K~+ T\^|k amount receivable 应收款额
iVnrv`k, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZY keW analysis 分析
f@>27&'WV ancillary risk 附属风险
0UlaB
sv annual account 周年帐目；周年帐目报表；年度决算；年结
4JP01lq'\ annual accounting date 年结日期
D<Ads annual allowance 每年免税额；年积金；年度津贴；年津
^9"|tWf6O annual balance 年度余额
o-7>^wV%BD annual disposable income 每年可动用收入
Z.VVY\ annual estimates 周年预算
%n!s{5 :F annual fee 年费
8M:;9a8fh annual general meeting 周年大会
%VSST?aUvX annual growth rate 年增率；每年增长率
!]5F2~"v annual long-term supplement 长期个案每年补助金
g4%x7#vz0 annual pensionable emolument 可供计算退休金的年薪
& 87 D.Yy^ annual report 年报
1<fEz Annual Report on the Consumer Price Index 《消费物价指数年报》
&~ ^"yo#b annual return 周年报表；周年申报表；每年报税表格
a<c % Xy/ Annual Return Rules 《周年报表规则》
`^(6{p ? annual review of consumer prices 每年消费物价回顾
UHweV:(|T annual roll-forward basis 逐年延展方式
8p t;'' annual salary 年薪
Y@RPQPmIQ annual statement 年度报表；年度决算表
_vvn xG!x& 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
h^34{pKDn annuitant 年金受益人
hRGK W annuity 年金
c9i CH~ annuity contract 年金合约
#). om*Xh annuity on human life 人寿年金
/3rt]h" antecedent debt 先前的债项
3}n=o d= ante-dated cheque 倒填日期支票
Lj({
T'f( anticipated expenditure 预期开支
H6rW b6i anticipated net profit 预期纯利
a*74FVZo.; anticipated revenue 预期收入
`h :&H,N anti-inflation measure 反通货膨胀措施
>y%$]0F1 anti-inflationary stance 反通货膨胀立场
[*8w v^ apparent deficit 表面赤字
. |KxQn} apparent financial solvency 表面偿债能力
-twIF49 apparent partner 表面合伙人
GVn7#0x application for personal assessment 个人入息课税申请书
5GT,:0 application of fund 资金应用
ZK3?"|vhC application to release as liquidator and to destruct the books of accounts and documents
~"br fjd| 申请免除清盘人职务及毁灭帐簿与文件
h Sr#/d w& appointed actuary 委任精算师
p;Bd zV> appointed auditor 委任核数师；委任审计师
4$d|}ajH appointed trustee 委任的受托人
d/Fjs 0pt appointer 委任人
'-gk))u>) apportioned pro rata 按比例分摊
:3{@LOil^ apportionment 分配；分摊
Og"50 - Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ObMsnc n apportionment formula 分摊方程式
1wqC oDgkp apportionment of estate duty 遗产税的分摊
fy9{W @E3p appraisal 估价；评估
*sB=Ys? appreciable growth 可观增长
qV8;;&8r appreciable impact 显着影响
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#&HB appreciable increase 可观增长
h'w9=Pk~6y appreciation 增值；升值
8~\Fpz|Og appreciation against other currencies 相对其他货币升值
qs 52)$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zdj~B1 appreciation tax 增值税
;Z
C 18@ appropriation 拨款；拨用；拨付
GAtK1%nPD appropriation account 拨款帐目
[$ 9 sr=3: Appropriation Bill 拨款法案
m->
chOu~| appropriation-in-aid system 补助拨款办法
:h* 20iP approved assets 核准资产
-5kq9Dy \, approved basket stock 认可一篮子证券
sVaWg?=qs' approved budget 核准预算
<`*6;j.& approved charitable donation 认可慈善捐款
FhAuTZk approved charitable institution 认可慈善机构
c*MjBAq approved currency 核准货币；认可货币
FbW kT4t| approved estimates 核准预算
|PDuvv!.f approved estimates of expenditure 核准开支预算
hFj. d]S approved overseas insurer 核准海外保险人
Y5cUOf YT approved overseas trust company 核准海外信托公司
4
lJ@qhV approved pooled investment fund 核准汇集投资基金
RAXqRP,iw approved provident fund scheme 认可公积金计划
6bo ,x approved provision 核准拨款
: gv[X approved redeemable share 核准可赎回股份
aW4 tJN%! approved regional stock 认可地区性证券
o(C({]UO/ approved retirement scheme 认可退休金计划
WO^sm Ck approved subordinated loan 核准附属贷款
./J.OU1 arbitrage 套戥；套汇；套利
Y\sLwLLlG arbitrageur 套戥者；套汇者
~}z p}Pt arbitrary amount 临时款项
I?s) ^' arrangement 措施；安排；协定
k$k (g arrears 欠款
qV9` arrears of pay 欠付薪酬
`S{< $:D arrears of revenue 逾期未收税款；逾期未收的帐项
~ E>D0o articles of association 组织章程；组织细则；组织章程细则
1Qhx$If~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;oWh Tj` ascertainment of profit 确定利润
o9q%= /@, "Asia Clear" “亚洲结算系统”
~e , Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(3{'GX2c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=u${2 = Asian Development Fund [ADF] 亚洲发展基金
pk: ruf`) Asian dollar bond 亚洲美元债券
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Jn~t Asian dollar market 亚洲美元市场
\QHe 0?6 Asian dollar rate 亚洲美元利率
E' JVf%) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zrRt0}?xl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I)_072^O asked price 沽盘；喊价；索价；卖方报价
vlp]!7 v assessable income 应评税入息
PIB|&I|p assessable loss 应评税亏损
N;Hrc6nin^ assessable profit 应评税利润
@ g~kp assessable value 应评税值
b (;"p-^ assessed profit 估定利润
$ax a I$bE assessed value 经评估价值
zd>[uIOR assessment 评税；评定；估价；评税单
5#$E4k:YV assessment number 评税编号；估价编号
~W%A8`9 assessment of additional tax 补加税评税
XrFyN(p assessment of performance 业绩评估；实绩评价
XuoI19V[ Assessor 评税主任
JWlH(-U4| asset price bubbles 资产价格泡沫
Ud`V"X asset-backed securities 具资产保证的证券
:4]&R9J>o assets accretion 资产增值
g^}X 3NUn assets and liabilities 资产与负债
*z` {$hc assets betterment statement 资产递增表；资产改进表
~k|~Q\ assets lending 实物放款；有抵押贷款
dH#S69> assets of the company passing on the death 死者去世时转移的公司资产
=qCVy: RL4 assets pledged as security for liabilities 用作负债抵押的资产
(U/ 6~r'.L assets portfolio 资产投资组合
;9=9D{-4+ assets price 资产价格
)&se/x+ assets quality 资产质素
c^A3|tCi assets realization 资产变现
uC 5m xZ assets refinancing arrangement 资产再集资安排
s-k~_C>Fw assets securitization 资产证券化
1g2%f9G assets situated outside Hong Kong 在香港以外地方的资产
7&'^H8V assets stripping 削减资产；拆卖资产
@hQ+pG@s assets value 资产值
q +WO nTS assignee 承让人
hKt
AvTg assignment 转让；转让书；转让契
V <:kS assignment of interest 权益转让
HR.S.(t[_ assignment of letters patent and trade mark 专利证书及商标转让
+qD4`aI assignment of property 物业转让；物业转让书
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PR^Z
pt assignment right 转让权
H8P il H assignor 转让人
rAn''X6H associate 有联系的人；有关连人士；相联者；合伙人；联系人
P,_GTs3/G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*)L%pH>` associate member 附属会员
D@>P%k$$s> associated body corporate 相联法人团体
&tLg}7?iB associated company 相联公司；联属公司
>pG]#Z g associated corporation 相联法团
u; h9Ra1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
= Ky 1v$< 公认会计师公会〔英国〕
P.&,nFIg3 Association of Futures Exchange Brokers 香港期货经纪协会
!CO aPrg Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y 9/27yWB association of underwriters 承保人组织
$ hg
W>e assumption of control 接管
"aB]?4 assurance 担保；保险；转易；转易书
yr [iAi" assurance of interest 权益的转易
kx]f`b at 19XX price 按一九ＸＸ年价格计算
a!Z,~ V8 at a discount 按赔价计算；按贴水价格计算；打折扣
|1-0x%@[ ; at a premium 按溢价计算；按升水价格计算
kS/Zb3 at call 通知付款；按通知
ULjW589 zb at constant market price 按固定市价计算
B%^B_s at constant price 按固定价格计算
<4rF3 aB- at cost 按成本计算
;G;vpl at current market price 按当时市价计算；按现时市价计算
3M+hjc. at current price 按当时价格计算；按现时价格计算
75Jh(hd( at factor cost 按要素成本计算；按生产要素成本计算
rM=Q.By+ \ at money-of-the-day price 按付款当日价格计算
|+x;18 at or better 按指定或较佳价位〔买卖指令〕
H Tf7r- at par 按面值计算；平价
m#grtmyMrI at sight 见票即付
bveNd0 hN at the close 按收市盘
N%_-5Q)so at the opening 按开市盘
-t :y y:4 attestation 见证；见证条款
JAmv 7GL'6 at-the-money option 平价期权
k{y@&QNj attorney 受权人；受托代表人
.;/@k%> attornment 新拥有人承认书
5W 5\ *L attributable profit 可归属利润
fVb&=%e attributable share value 可归属股份价值
g9GE0DbT` Auckland Stock Exchange 奥克兰证券交易所
~Jmn?9 3 auction 拍卖
UZmz k auctioneer 拍卖商
py
P5^Qv audit 审计；核数
!_l W#feR Audit Commission 审计署
]c[80F- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'ZT E"KT 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〕
.~ZNlI {K audit review 帐目审查
aR*z5p2-w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Kdik7jL/J audited account 审计帐目；经审计的帐目
)q &uvfQ1( audited annual account 经审计的周年帐目
4q~+K' Z audited balance sheet 经审计的资产负债表
Ct$e`H!; auditor 核数师；核数主任；审计师
PO<4rT+B auditor's certificate 核数师证明书；审计师证明书
&qM SJ auditor's report 核数师报告；审计师报告
tA}O'x Aussie bond 澳元债券
q:J,xC_sF( austerity budget 紧缩预算
-UUP hGC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@x SS`&b Australia All Ordinaries Index 澳洲所有普通股票指数
k Tc'k Australian Dollar [AUD] 澳元
n8iejdA' Australian Options Market 澳大利亚期权市场
A5y?| q>5 Australian Securities Commission 澳洲证券事务监察委员会
cX E42MM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L$i&>cF\_> Australian Stock Exchange 澳大利亚证券交易所
BU<A+Pe> Austrian Schilling [ATS] 奥地利先令
;u!>( QQ authentication 认证；鉴证
Mm ^o3vl authority to purchase 委托购买证；委购书
3MNo&0M9 authorization 认可；核准；授权；授权书
]*ZL>fuD| authorization by direction 指示授权
B=u@u([. authorization by instruction 指令授权
sJw3o7@pg authorization by warrant 令状授权
9_5Fl,u
z authorization of unit trust 单位信托的认可
7=Ew[MOmM authorized agent 指定代理人
S=eY`,'#R authorized capital 法定资本
~Q>97% authorized clerk 出市员
pWw aN4 authorized dealer 认可交易商
1ncY"S/V O authorized financial institution 认可财务机构
% ]r@vjeyd authorized fund 认可基金
xo7H^!_ authorized fund house 获授权的基金公司；认可基金公司
d_1w
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EoIP#Cnd1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"Z& { authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[fxAj] authorized insurer 获授权保险人；获认可承保人
T AwA)Zg authorized investment 特准投资项目
7W5FHZd' authorized person 获授权人
T&w3IKb|} authorized representative 获授权代表
v?-pAA)ht authorized share capital 法定股本
z <sf}6q automated quotation system 自动报价系统
2Z\6xb| u Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aO yAP-m, 自动交易系统〔香港期货交易所有限公司〕
-81usu&NH automatic adjustment mechanism 自动调整机制
O292 JA automatic adjustment system 自动调整系统
V78QV3 Automatic Clearing House 自动票据交换所
NVcL9"ht*@ automatic exchange rates accumulation system 自动化汇率累集系统
%fJ*Ql4M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.Rd@, 3 automatic teller machine [ATM] 自动柜员机
Bei z*2-}a autopay 自动转帐
xzz[!yJjG available assets 可用资产
azS"*#r6} available fiscal reserve 现存财政储备
) $#o v-] available profit 可用利润
;jo,&C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`:}GE@] average 平均；平均数；海损
|A 8xy# average basic salary 平均基本薪金
4F??9o8 } average consumer expenditure 平均消费开支；一般消费开支
)l\BZndf average cost 平均成本
H}dsd=yO average cost of land production 增辟土地平均成本
do+HPnfDzU average daily turnover 平均每日成交额
`.#e4 FBW average daily wage rate 平均每日工资率
6^if%62l& average expenditure pattern 平均开支模式
V[HH P_ average growth rate 平均增长率
{y`afu iB average net fixed assets 固定资产平均净值
a 4 O average of relatives 相对价格平均数
b_W0tiyv% average price 平均价格
}f; Zx)! average propensity to consume 平均消费倾向；一般消费倾向
esLPJx average propensity to save 平均储蓄倾向；一般储蓄倾向
k zbgy)PK3 average rate 平均率
q/XZb@rt average revenue 平均收入；平均收益
Pi40w+/ average stock 平均库存；平均存货
[JO' ta average yearly rent 平均年租
{h7*a= avoidance of double taxation 避免双重课税
600-e ;p avoidance of tax 避税
