A:
^C'0Y.H S A share Ａ股；甲类股份
a)ry}E =f abatement of tax 减税；减扣免税额
]7Vg9&1` ABN AMRO Bank N.V. 荷兰银行
;9OhK71} above-the-line expenditure 线上项目支出；经常预算支出
TC/ c5:)] above-the-line receipt 线上项目收入；经常预算收入
A_9^S ! ABSA Asia Limited 南非联合亚洲有限公司
]S&ki}i& absolute change 绝对数值变更
Su,:f_If, absolute expenditure 实际开支
!-7n69:G absolute guideline figure 绝对准则数字
i WD|F- absolute interest 绝对权益
Z,#H\1v3lB absolute order of discharge 绝对破产解除令
cp(q aa absolute profit margin 绝对利润幅度
\PE;R.v_: absolute value 实值；绝对值
HCN/|z1Xq absolutely vested interest 绝对既得权益
*z VN6wG{ absorbed cost 已吸收成本；已分摊成本
Ll|_Wd.K, absorption 吸收；分摊；合并
`?Q
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(|^m9v0: ACB Finance Limited 亚洲商业财务有限公司
b&F9<X Lqq acceptable form of reciprocity 合理的互惠条件
&kIeW;X acceptable rate 适当利率；适当汇率
VGQ~~U7}@ acceptance agreement 承兑协议
@Iz]:@\cJ acceptance for honour 参加承兑
uTR^K=Ve acceptor 承兑人；接受人；受票人
QnVr)4 " acceptor for honour 参加承兑人
l@B9}Icq accident insurance 意外保险
V,_m>$Mo Accident Insurance Association of Hong Kong 香港意外保险公会
DD$> 3` accident insurance scheme 意外保险计划
W\kli';jyC accident year basis 意外年度基准
y,nmPX?]n accommodation 通融；贷款
;_(f(8BO
accommodation bill 通融票据；空头票据
+>q#eUS) accommodation party 汇票代发人
mcez3gH account balance 帐户余额；帐户结余
JaY"Wfc account book 帐簿
geR+v+B, account collected in advance 预收款项
Y}c/wF7o account current book 往来帐簿
hU#e\L 7 account of after-acquired property 事后取得的财产报告
h`|04Q account of defaulter 拖欠帐目
]j*2PSJG account payable 应付帐款
Lg7A[\c
~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
EhHxB
fAQ account receivable 应收帐款
en< $.aY account receivable report 应收帐款报表
\2s`m CY account statement 结单；帐单；会计财务报表
[Iks8ZWr_ account title 帐户名称；会计科目
"O jAhKfG accountant's report 会计师报告
*XTd9E^tXq Accountant's Report Rules 会计师报告规则
sFFQ]ST2p accounting and auditing procedure 会计与审计程序；会计与核数程序
|EE1S{!24m Accounting Arrangements 《会计安排》
6^Wep- $ accounting basis 会计基础
& |>~7( accounting by Official Receiver 破产管理署署长呈交的帐目
GF ux?8A:% Accounting Circular 《会计通告》
|HK:\)L% accounting class 会计类别
ZUQ
_u accounting date 记帐日期；会计结算日期
>Wr%usNxc accounting for money 款项核算
d<a|dwAeh Accounting Officer 会计主任
O{LCHtN accounting period 会计报告期；会计期
'}_r/l]K accounting policy 会计政策；会计方针
Z0Z6 a Zeb accounting practice 会计惯例
X i&J% N' accounting principle 会计准则
W*C~Xba< accounting record 会计记录
I$7eiW @ accounting report 会计报告
+&
r!%j7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OjUPvR2 0 Accounting Society of China 中国会计学会
{z FME41>g accounting statement 会计报表
p
u(m HB accounting system 会计制度；会计系统
F^O 83[S accounting transaction 会计事项；帐务交易
~ 29p|X< accounting treatment 会计处理
!&VfOx:PN accounting year 会计年度
8?+|4:#=*J accretion 增值；添加
.Fn|Okn^gr accrual 应计项目；应累算数目
hk~/W}sI accrual basis 应计制；权责发生制
B ?VTIq> accrual basis accounting 应计制会计；权责发生制会计
WkTJ M accrue 应累算；应计
`$T$483/ accrued benefit 应累算利益
I'uwJy_I\ accrued charges 应计费用
Z4] n<~o accrued cumulative preference share dividend 应累算的累积优先股股息
}g}Eh>U accrued expenses 应累算费用
!a@)6or accrued interest payable 应付利息；应计未付利息
[C "\]LiX accrued interest receivable 应收利息；应计未收利息
w"^h<]b accrued right 累算权益
W'[V$* accruing profit 应累算的利润
'h*jL@%TT accumulated fiscal reserve 累积财政储备
p>B2 bv+L accumulated profit 累积利润；滚存溢利
8 t5kou]h accumulated reserve 累积储备
11=$] K> accumulation of surplus income 累积收益盈余
'X?xn@? acquired assets 既得资产
jo`ZuN{ acquisition 收购；购置；取得
$m 4-^= acquisition cost 购置成本
x)::^'74 acquisition expenses 购置费用
g@`i7qN acquisition of 100% interest 收购全部股权
c5Y PV "X acquisition of control 取得控制权
Q7s@,c !m_ acquisition of fixed assets 购置固定资产
Lzq/^&sc( acquisition of shell “买壳”
I I\&)_S.4 acquisition price 收购价
=c[tHf act of God 天灾
Y9+_MxC" acting partner 执事合伙人
S0,\{j active market 买卖活跃的市场；交投畅旺的市场；旺市
HxG8 'G active partner 积极参与的合伙人
R?xb1yc7_ active trading 交投活跃
`S
{&gl actual circulation 实际流通
`geHSx_ actual cost 实际成本
]\78(_o.zz actual expenditure 实际开支；实际支出
rJ!cma actual income 实际入息；实际收入；实际收益
Z3`EXs actual market 现货市场
UnhVppnex actual price 现货价；实际价格
tEhg',2t( actual profit 实际利润
,EB}IG ] actual quotation 实盘；实际价位；实际报价
z5>I9R^q; actual year basis 按实际年度计算
H71sxek3 actuals 实货
Wc3z7xK1@ actuarial investigation 精算调查
HK@ij,px actuarial principle 精算原则
.Bm% actuarial report 精算师报告
" j^i6RS Actuarial Society of Hong Kong 香港精算学会
(
ay AP actuarial valuation 精算师估值
[?!I*=*b actuary 精算师
6}4} )B2 ad referendum agreement 暂定协议；有待覆核的协定
DP ? d C` ad valorem duty 从价税；按值征税
Wq1>Bj$J8 ad valorem duty system 从价税制
`3+ i.wR ad valorem fee 从价费
}47h0 i ad valorem tariff 从价关税
nr!N%Hi additional allowance 额外免税额
Ed9Uw 7 additional amount for unexpired risk 未过期风险的额外款额
cw Obq\ additional assessable profit 补加应评税利润
2{OR#v~ additional assessment 补加评税
% Y ^J'' additional commitment 额外承担
[{x}# oRSE additional commitment vote 额外承担拨款
CKsVs.:u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,erw(7 }'. additional dependent parent allowance 供养父母额外免税额
t'qYM5 additional provision 额外拨款
,lyW'<~gA additional stamp duty 附加印花税
`9~
%6N?7# additional tax 补加税罚款；补加税款
GtA`0B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8Lo#{` adjudged bankrupt 被裁定破产
8t-GsjHb adjudicated bankrupt 裁定破产人
7},A. q adjudication fee 裁定费；评定印花税额手续费；评估契据费
Z~5) )5Ye; adjudication of bankruptcy 裁定破产；宣告破产
K@D\5s|1| adjudication of insolvency 裁定无力偿还债务
+a1x; adjusted actual 经调整的实数；调整后的实数
\/a 6h adjusted current assets 经调整的流动资产；调整后的流动资产
+{J8,^z# adjusted figure 经调整的数字；调整后的数额
7u):J adjusted liabilities 经调整的负债；调整后的负债
Swi# ^i adjusted loss 经调整的亏损；调整后的亏损
d$dy6{/YD adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-fR :W{ u adjusted profit 经调整的利润；调整后的利润
]-fkmnmWX adjusted surplus 经调整的盈余额；调整后的盈余额
YG p+[|' adjusted value 经调整的价值；调整后的价值
JAPr[O& adjustment 调整；修订；理算〔保险〕
:{lwz#9V adjustment centre 调剂中心
rqdwQ adjustment lag 调整过程的时间差距；调整时差
i|YS>Pw~ j adjustment mechanism 调整机制
E~'mxx~i adjustment of loss 亏损调整
TJ|Jv8j<s adjustment process 调整过程；调整程序
8.E"[QktZ adjustment range 调整幅度
#(8|9 administered exchange rate 受管制汇率
v3tJtb^'! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@f!X%)\;x administration expenses 行政费用
<n"BPXF~ administration fee 手续费；行政费
+6m. f,14q administration in bankruptcy 破产管理
bz>X~
administration order 遗产管理令
JKf G/z| administrator 管理人；遗产管理人
P]E-Wp'p administrator of the estate 遗产管理人
I.2J-pu} admission of debt 债项承认书
EE/mxN(< admission of proof 接纳债权证明
!3ggQ G!e advance 放贷款项；垫付款项；预支款项；预付款项
4w4B\Na>l advance account 暂支帐目；预付款帐户
gEA SYIQ advance compensation 预付补偿金
cNs'GfD } advance from shareholder 股东垫款
9>""xt advance pending reimbursement 预支以待日后付还
2ZH+fV?. advanced economy 先进经济体系
6% D9;-N) advancement 预付；预付财产
2_o#Gx' advances warrant 垫款令
Bf_$BCyGW advancing 贷出
{h<D/:^v adverse balance 逆差
B5e9'X^
[ adverse exchange 逆汇
s0kp(t!fiu advertisement addressed to shareholders 在报章刊登的致股东通告
Mf}M/Fh advice for collection 托收通知书
i;[y!U advice of drawing 提款通知书；汇票通知书
YF KE>+ advice of payment 付款通知
azcPeAe Advisory Committee [Securities and Futures Commission]
1+o]+Jz| 谘询委员会〔证券及期货事务监察委员会〕
I7f ^ 2 Advisory Committee on Diversification 经济多元化谘询委员会
!_ S>E R affidavit 誓章；遗产申报誓章
~5 ^ Jv m affidavit of no receipt 述明无收款的誓章
|s| }u`(@9 affiliate 联号；联营公司；附属公司
|"H 2'L$ affiliated company 附属公司；联号；联营公司
|(7}0]BP0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6CJMQi,kn affordability 负担能力
rS8a/d~;0 African Development Bank [AfDB] 非洲开发银行
DE?v'7cmA after-acquired property 事后取得的财产
4<s.|W` after-hours dealing 市后交易
n|`3d~9$& after-tax profit 税后盈利；税后利润；税后溢利
\-<BU G]= agency agreement 代理协议
GK?ua l1 agency expenses 代理机构的开支
U"oNJ8&%| agency fee 代理费
[ oWkd_dK Agency Law 《代理法》
"LyD agent 代理人；承销人
MvV pp;bd agent of company 公司代理人
"S#F I agent's fee 代理人费；经纪费
VYyija: aggregate 总计；总数；总体数字
v=`yfCX-qX aggregate amount 总款额；总额
pO]gf$ aggregate assets and liabilities 总体资产与负债
y Nu_>!Cp5 aggregate at constant price 按固定价格计算的总体数字
OvdT* g=8* aggregate demand 总需求
:_{8amO aggregate gross position 总持仓量
d@%"B($nR aggregate limit 总限额
%>_[b, aggregate of salaries tax 合计薪俸税
jX53 owZ aggregate performance 总体表现；总体业绩
-[>de!
T3$ aggregate supply 总体供应
: qYp%Ub aggregate surplus 总盈余
Z\0Rw># aggregate total 整体总额
ul{x|R aggregate value 总值；合计价值
i1iP'` r aggregated basis 合计基准
D0.
)% aggregated net chargeable income 合计应课税入息实额
_ _O f0< aggregation 合并计算；合计；总和
vSzpx aggregation of incomes of husband and wife 夫妇入息合并计算
jnH\}IB aggregation of property 财产的总和
{>&~kM@ agio 差价；贴水
7Q
3!= b 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》
Q=~"xB8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'3.\+^3 《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》
|Q?h"5i"( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
" CJVtO 《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》
Z:4/lx7Bq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_k84 #E0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0RR |!zEu agreement for a settlement 授产协议
9u= A:n\ agreement for assignment 转让协议
T^bA O-d# agreement for sale 售卖协议；买卖协议
ldv@C6+J agreement for sale and purchase 买卖协议
L3&Ys3-h agreement for the payment of interest 支付利息协议
)XI[hV UA agreement for the repayment of money 还款协议
X 1o",,N^M agreement of reinsurance 再保险协议
7*:z N Agricultural Bank of China 中国农业银行
]8$8QQc<<5 air passenger departure tax 飞机乘客离境税
;\MWxh,K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XqH@3Ehk airport tax 机场税
^W |YE72 Y alcohol duty 酒精税
kUT2/3Vi alienation 让与；让渡；转让
X2w)J?pv alimony 生活费；赡养费
X+vK Y All Ordinaries Index [AOI] 所有普通股指数
I8H3*DE all risks 全险；综合险
^z, 3 #gK All Sales Record for Stock Market 《股票市场成交报告》
uU
d"l,V Allied Capital Resources Limited 新联财务有限公司
rxCzPF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N:j 7J allocation letter 拨款信件
:;?$5h*|` allocation of fund 分配款项；预留款项
?d')#WnC allocation of profit 利润分配；溢利分配
+ NlnK6T/ allocation warrant 拨款令
F>;Wbk&[| allotment 分配；配股
8P I%Z6 allotment notice 股份配售通知；配股通知
d)%WaM%V allotment of shares 股份分配
SX 4*804a_ allowable 可获宽免；免税的
4,RPidv%O allowable business loss 可扣除的营业亏损
D s1 h18 allowable expenses 可扣税的支出
*P mZqe allowance 免税额；津贴；备抵；准备金
fRp] allowance for debts 债项的免税额
I{Du/"r# allowance for depreciation by wear and tear 耗损折旧免税额
n,I3\l9 allowance for funeral expenses 殡殓费的免税额
.Rr^AGA4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$b8[/], allowance for repairs and outgoings 修葺及支出方面的免税额
emSq{A allowance to debtor 给债务人的津贴
fk*(8@ u> alteration of capital 资本更改
-L2. cN_ alternate trustee 候补受托人
!Ko2yn}6l amalgamation 合并
3(YvqPp& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q s 4jUm ambit of charges 征税范围；收费范围
) f?I{ amended valuation 经修订的估值
!gh8 Q s American Commodities Exchange 美国商品交易所
r$jWjb American Express Bank Limited 美国运通银行
R%r
bysP American Stock Exchange 美国证券交易所
WfPb7T amortization 摊销
=m.Nm -g amount due from banks 存放银行同业的款项
>$Y/B =e amount due from banks abroad 存放海外银行同业的款项
;zCUx*{ amount due from holding companies 控股公司欠款
VcjbRpTy& amount due from local banks 存放本港银行同业的款项
Q14zc0N amount due to banks 银行同业的存款
eOR Xyh\K amount due to banks abroad 海外银行同业的存款
k1&9 bgI amount due to holding companies 控股公司存款
`46~j amount due to local banks 本港银行同业的存款
g`fG84 amount due to outport banks 外埠银行同业的存款
Ni ~IY#
' amount for note issue 发行纸币的款额
dsTX?E<R amount of bond 担保契据的款额
G
e ;67 amount of consideration 代价款额
}'[>~&/" amount of contribution 供款数额
bY_'B5$.^2 amount of indebtedness 负债款额
C'R9Nn' amount of principal of the loan 贷款本金额
]b- 2:M amount of rates chargeable 应征差饷数额
=v2 |QuS$ amount of share capital 股本额
2|pTw5z ~ amount of sums assured 承保款额
-wU] L5uP amount of variation 变动幅度
(/y8KG 3 amount of vote 拨款数额
.Fb#j+Lq amount payable 应付款额
J 8i;E 4R amount receivable 应收款额
vQWmHv\P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i)#-VOhX) analysis 分析
v h,(]t ancillary risk 附属风险
C% -Tw]T$_ annual account 周年帐目；周年帐目报表；年度决算；年结
v l"8Oi*r^ annual accounting date 年结日期
GRZz@bAO?$ annual allowance 每年免税额；年积金；年度津贴；年津
\ `Hp/D1 annual balance 年度余额
?N kKDvv annual disposable income 每年可动用收入
yan^\)HZ annual estimates 周年预算
x*OdMr\n8? annual fee 年费
Eq-+g1a annual general meeting 周年大会
<':h/ d annual growth rate 年增率；每年增长率
Q2
q~m8( annual long-term supplement 长期个案每年补助金
e5_Hmuk| annual pensionable emolument 可供计算退休金的年薪
4`O[U#? annual report 年报
w>W #cTt Annual Report on the Consumer Price Index 《消费物价指数年报》
20Zxv! annual return 周年报表；周年申报表；每年报税表格
<AgB"y@ Annual Return Rules 《周年报表规则》
M}]
*j annual review of consumer prices 每年消费物价回顾
Ow 0>qzTg annual roll-forward basis 逐年延展方式
~J\qkQ
annual salary 年薪
_8G
w Mj annual statement 年度报表；年度决算表
Y?^liI`# 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
o3 0C\ annuitant 年金受益人
Jr!^9i2j' annuity 年金
t:wBh'K~R8 annuity contract 年金合约
h'y" `k - annuity on human life 人寿年金
yr\ClIU antecedent debt 先前的债项
Vh-8pF t ante-dated cheque 倒填日期支票
HT<p=o'$Z anticipated expenditure 预期开支
x`E<]z*w} anticipated net profit 预期纯利
mTe3%( LD anticipated revenue 预期收入
`gSMb
UgF anti-inflation measure 反通货膨胀措施
}rQ Qe:{]B anti-inflationary stance 反通货膨胀立场
6 Bq_<3P_ apparent deficit 表面赤字
5CK +\MK apparent financial solvency 表面偿债能力
A f'&, 1=q apparent partner 表面合伙人
sL@\,]Y application for personal assessment 个人入息课税申请书
SZGR9/* ^ application of fund 资金应用
BX _yC=S application to release as liquidator and to destruct the books of accounts and documents
|>Q>d8|k 申请免除清盘人职务及毁灭帐簿与文件
]zx%"SUM appointed actuary 委任精算师
h@RpS8!Bi appointed auditor 委任核数师；委任审计师
^ITF* appointed trustee 委任的受托人
Sk{skvd; appointer 委任人
rHKO13WF apportioned pro rata 按比例分摊
d(IJ-q J N apportionment 分配；分摊
bi8_5I[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qU26i"GHp apportionment formula 分摊方程式
v_KO xV:<` apportionment of estate duty 遗产税的分摊
_[rFnyC+0V appraisal 估价；评估
ebA95v`Vms appreciable growth 可观增长
$+j1^ appreciable impact 显着影响
!Yof%%m$; appreciable increase 可观增长
;nSF\X(;{ appreciation 增值；升值
XFWpHe_ L appreciation against other currencies 相对其他货币升值
$;5Q
mKQ' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tW/k appreciation tax 增值税
1 Uup.( appropriation 拨款；拨用；拨付
*}2 L4] appropriation account 拨款帐目
X]y:uD{ Appropriation Bill 拨款法案
vW?\bH7}I appropriation-in-aid system 补助拨款办法
kZe<<iv approved assets 核准资产
puPI ^6y% approved basket stock 认可一篮子证券
97liSd approved budget 核准预算
dWz?`B{' approved charitable donation 认可慈善捐款
[}szM^ approved charitable institution 认可慈善机构
jPSVVOG approved currency 核准货币；认可货币
\2@J^O1, approved estimates 核准预算
.wNXvnWr approved estimates of expenditure 核准开支预算
pU_3Z3C eE approved overseas insurer 核准海外保险人
>YI Vi4'' approved overseas trust company 核准海外信托公司
!Cg j
>= approved pooled investment fund 核准汇集投资基金
um%_kX approved provident fund scheme 认可公积金计划
5L3+KkX@ approved provision 核准拨款
^PEw #.WG approved redeemable share 核准可赎回股份
"Z&.m..gc approved regional stock 认可地区性证券
v,i|: ;G approved retirement scheme 认可退休金计划
4jXo5SkEJ approved subordinated loan 核准附属贷款
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/8T th86 arbitrage 套戥；套汇；套利
40?RiwwD arbitrageur 套戥者；套汇者
_(-jk4 L arbitrary amount 临时款项
PC9,;T&7_ arrangement 措施；安排；协定
~| j
eNT arrears 欠款
Q:b0M11QR arrears of pay 欠付薪酬
qfsPX6] arrears of revenue 逾期未收税款；逾期未收的帐项
d+,!>.<3 articles of association 组织章程；组织细则；组织章程细则
"3^tVX%$\[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9FDu{4: ascertainment of profit 确定利润
1AAyzAP9` "Asia Clear" “亚洲结算系统”
i#-v 4g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vM/*S
6[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z3]I^i
FI Asian Development Fund [ADF] 亚洲发展基金
9gg{ i6 Asian dollar bond 亚洲美元债券
8>YF}\D V Asian dollar market 亚洲美元市场
1<ag=D`F_" Asian dollar rate 亚洲美元利率
^+x?@$rq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^fsMfB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l.@1]4. asked price 沽盘；喊价；索价；卖方报价
%o8o~B|{.U assessable income 应评税入息
6x^$W ]R assessable loss 应评税亏损
= TD`P et assessable profit 应评税利润
Z:9 Q~}x8 assessable value 应评税值
vH+g*A0S< assessed profit 估定利润
tA#Pc6zBuC assessed value 经评估价值
:|;@FkQ assessment 评税；评定；估价；评税单
^}+\ 52w assessment number 评税编号；估价编号
>._d2.Q' assessment of additional tax 补加税评税
Uxjc&o assessment of performance 业绩评估；实绩评价
-leX|U}k Assessor 评税主任
SES.&e|!6 asset price bubbles 资产价格泡沫
?4':~;~ asset-backed securities 具资产保证的证券
CyIlv0fd} assets accretion 资产增值
FMdu30JV assets and liabilities 资产与负债
! AwMD assets betterment statement 资产递增表；资产改进表
-PV1x1| assets lending 实物放款；有抵押贷款
x*Z'i<;B assets of the company passing on the death 死者去世时转移的公司资产
)9H5'Wh# assets pledged as security for liabilities 用作负债抵押的资产
Z1 Ne p ! assets portfolio 资产投资组合
u ON(La vB assets price 资产价格
r,;ca6>5H assets quality 资产质素
DMUirA; assets realization 资产变现
D;+/ bll7 assets refinancing arrangement 资产再集资安排
V|u2(* assets securitization 资产证券化
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FIb-*wT assets situated outside Hong Kong 在香港以外地方的资产
~A >fB2.pM assets stripping 削减资产；拆卖资产
D1 rVgM assets value 资产值
jz8u'y [n7 assignee 承让人
:u 4|6? assignment 转让；转让书；转让契
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BM|luYL assignment of interest 权益转让
vX:}tir[ assignment of letters patent and trade mark 专利证书及商标转让
9[qOf Iny assignment of property 物业转让；物业转让书
m[}P assignment right 转让权
v_XN).f; assignor 转让人
kk78*s {6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
v +4v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2W+~{3[# associate member 附属会员
vzS b( associated body corporate 相联法人团体
rDFrreQP associated company 相联公司；联属公司
( eKgc associated corporation 相联法团
aMI;; iL^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dgP e H8_ 公认会计师公会〔英国〕
;g0s1nz Association of Futures Exchange Brokers 香港期货经纪协会
+@C hZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%"`p&aE : association of underwriters 承保人组织
7wj2-BWa assumption of control 接管
+JErc)% assurance 担保；保险；转易；转易书
=7V4{|ESfy assurance of interest 权益的转易
SrKit SG at 19XX price 按一九ＸＸ年价格计算
{N~mDUoJ| at a discount 按赔价计算；按贴水价格计算；打折扣
TKnWhB/J at a premium 按溢价计算；按升水价格计算
LtRRX@qJw at call 通知付款；按通知
m%L!eR at constant market price 按固定市价计算
SRfh{u at constant price 按固定价格计算
m]?Z_*1 at cost 按成本计算
9\ "\7S/Z at current market price 按当时市价计算；按现时市价计算
btg= # u at current price 按当时价格计算；按现时价格计算
b d 1^ at factor cost 按要素成本计算；按生产要素成本计算
}{F )Ren at money-of-the-day price 按付款当日价格计算
Pk;w.)kT at or better 按指定或较佳价位〔买卖指令〕
CFFb> d at par 按面值计算；平价
`ArUoYb B at sight 见票即付
;VLDXvGd at the close 按收市盘
cH&)Iz`f at the opening 按开市盘
9p8ajlYg, attestation 见证；见证条款
d&^b=d FDu at-the-money option 平价期权
P8m0]T.&x attorney 受权人；受托代表人
e=9/3?El attornment 新拥有人承认书
K e4oLF2 attributable profit 可归属利润
oB 1Qw'J
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w> 2lG3H< Auckland Stock Exchange 奥克兰证券交易所
]y {tMC auction 拍卖
!l*A3qA auctioneer 拍卖商
,g? ny<#o audit 审计；核数
M@TG7M7Os Audit Commission 审计署
d~8U1}dP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=>' 8<"M5z 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〕
`sm Cfh}j6 audit review 帐目审查
9(]_so24, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
cB,^?djJ3 audited account 审计帐目；经审计的帐目
*fm?"0M5 audited annual account 经审计的周年帐目
Fbo"Csn_ audited balance sheet 经审计的资产负债表
*z[vp2
TN auditor 核数师；核数主任；审计师
9i\}^ s2 auditor's certificate 核数师证明书；审计师证明书
Kyh6QA^ auditor's report 核数师报告；审计师报告
]-t )wGr Aussie bond 澳元债券
_YX% M|# austerity budget 紧缩预算
04U|Frc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}tt%J[ Australia All Ordinaries Index 澳洲所有普通股票指数
1 fcV&qHR Australian Dollar [AUD] 澳元
l-w4E"n3 Australian Options Market 澳大利亚期权市场
h.t j8O1 Australian Securities Commission 澳洲证券事务监察委员会
tEL;,1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L<V20d9 Australian Stock Exchange 澳大利亚证券交易所
b=Nsz$[ Austrian Schilling [ATS] 奥地利先令
!5d n7Wuj authentication 认证；鉴证
L9/'zhiZBx authority to purchase 委托购买证；委购书
)FwOg;=3M" authorization 认可；核准；授权；授权书
9we];RYK authorization by direction 指示授权
w5z] =dN authorization by instruction 指令授权
mRx `G(u:v authorization by warrant 令状授权
b_Y+XXb< authorization of unit trust 单位信托的认可
9SeGkwec?$ authorized agent 指定代理人
( `4& h %g authorized capital 法定资本
cP tDIc, authorized clerk 出市员
=+X*$'<J authorized dealer 认可交易商
wA{) 9. authorized financial institution 认可财务机构
@ fMlbJq authorized fund 认可基金
vE9"1M authorized fund house 获授权的基金公司；认可基金公司
_A]jiPq authorized institution 认可机构
ANPG3^w authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f #h0O3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eQQVfEvS authorized insurer 获授权保险人；获认可承保人
8GxT ! authorized investment 特准投资项目
tgBA(2/Co authorized person 获授权人
}|h-=T ' authorized representative 获授权代表
m:Rx<E
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7eq.UyUxs automated quotation system 自动报价系统
3wN4kltt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"a(R>PV% 自动交易系统〔香港期货交易所有限公司〕
^Whc<>| automatic adjustment mechanism 自动调整机制
jEKa9rt automatic adjustment system 自动调整系统
0(&uH0x Automatic Clearing House 自动票据交换所
5M\0t\uE n automatic exchange rates accumulation system 自动化汇率累集系统
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X@GBX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,~ ;`@ automatic teller machine [ATM] 自动柜员机
5%S5*c6B D autopay 自动转帐
NZ`6iK-V_ available assets 可用资产
ip'v<%,Q3" available fiscal reserve 现存财政储备
T J>Y J D available profit 可用利润
kk126?V]_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w32F?78] average 平均；平均数；海损
AkjoD7.* average basic salary 平均基本薪金
h1>.w
pr average consumer expenditure 平均消费开支；一般消费开支
,=!s;+lu{ average cost 平均成本
ZHen: average cost of land production 增辟土地平均成本
zX=%BL? average daily turnover 平均每日成交额
:8n?G average daily wage rate 平均每日工资率
y~_x average expenditure pattern 平均开支模式
?_pd#W=! average growth rate 平均增长率
,hK
=x average net fixed assets 固定资产平均净值
mp3 Dc average of relatives 相对价格平均数
7TAoWD3
average price 平均价格
a
w~a /T: average propensity to consume 平均消费倾向；一般消费倾向
FIn )O-< average propensity to save 平均储蓄倾向；一般储蓄倾向
$.DD^ "9 average rate 平均率
RW>F %P average revenue 平均收入；平均收益
m$Tt y[0 average stock 平均库存；平均存货
/XRgsF average yearly rent 平均年租
qyyLU@hd avoidance of double taxation 避免双重课税
i_6 wD avoidance of tax 避税
