A:
$8Zw<aEJ A share Ａ股；甲类股份
~(c<ioIf abatement of tax 减税；减扣免税额
"o1/gV ABN AMRO Bank N.V. 荷兰银行
& 3gni4@@ above-the-line expenditure 线上项目支出；经常预算支出
vg V 0a{u" above-the-line receipt 线上项目收入；经常预算收入
3yQ(,k # ABSA Asia Limited 南非联合亚洲有限公司
$]9d((u4 absolute change 绝对数值变更
I'!KWpYJT absolute expenditure 实际开支
C5m*pGImG absolute guideline figure 绝对准则数字
G100L}d"N absolute interest 绝对权益
;Wr$hDt^ absolute order of discharge 绝对破产解除令
SWu=n1J.?H absolute profit margin 绝对利润幅度
84k;d; absolute value 实值；绝对值
z')'8155 absolutely vested interest 绝对既得权益
~7*H Z:. absorbed cost 已吸收成本；已分摊成本
opBv x>S absorption 吸收；分摊；合并
Gr_I/+< absorption rate 吸收率；摊配率；分摊率
qdOS=7]W ACB Finance Limited 亚洲商业财务有限公司
W[YtNL; acceptable form of reciprocity 合理的互惠条件
y ^YrGz. acceptable rate 适当利率；适当汇率
S7V;sR"V2 acceptance agreement 承兑协议
%n(
s;/_ acceptance for honour 参加承兑
jE{z4en acceptor 承兑人；接受人；受票人
_L"rygit acceptor for honour 参加承兑人
v e$P=ZuM accident insurance 意外保险
OS3J,f}<= Accident Insurance Association of Hong Kong 香港意外保险公会
OIN]u{S accident insurance scheme 意外保险计划
(GZm+? accident year basis 意外年度基准
g\ke,r6 accommodation 通融；贷款
]fR
3f accommodation bill 通融票据；空头票据
V!oyC$eV accommodation party 汇票代发人
' =oV account balance 帐户余额；帐户结余
QF>H>=Za= account book 帐簿
P<bA~%<7"[ account collected in advance 预收款项
l|DOsI'r account current book 往来帐簿
cu
Nwv(P account of after-acquired property 事后取得的财产报告
"k+QDQ3= account of defaulter 拖欠帐目
P)T :6K account payable 应付帐款
Dv$xP)./ account payee only [A/C payee only] 只可转帐；存入收款人帐户
. EI/0"^ account receivable 应收帐款
JL <}9K account receivable report 应收帐款报表
CxO) d7c account statement 结单；帐单；会计财务报表
X%;,r
2g account title 帐户名称；会计科目
;m\E9p le accountant's report 会计师报告
NY_Oo!)3 Accountant's Report Rules 会计师报告规则
{r Gx*<e accounting and auditing procedure 会计与审计程序；会计与核数程序
xH92=t-w Accounting Arrangements 《会计安排》
5ewQjwW0 accounting basis 会计基础
Ou j5NL accounting by Official Receiver 破产管理署署长呈交的帐目
;$86.2S>B Accounting Circular 《会计通告》
9AS,-5;XQ accounting class 会计类别
k|w6&k3 accounting date 记帐日期；会计结算日期
j@9A!5<CCk accounting for money 款项核算
}!2| *Y Accounting Officer 会计主任
L,R9jMx?_ accounting period 会计报告期；会计期
LG;xZQx' accounting policy 会计政策；会计方针
p{.EFa>H accounting practice 会计惯例
?g9CeeH* accounting principle 会计准则
RVD=CX accounting record 会计记录
rt"\\sOlMB accounting report 会计报告
,O2U j 3" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K\ ZKVn Accounting Society of China 中国会计学会
'Y[\[]3[8 accounting statement 会计报表
-2f0CAh~ accounting system 会计制度；会计系统
m0 `w mM accounting transaction 会计事项；帐务交易
%F 03cI, accounting treatment 会计处理
/H\ZCIu/7 accounting year 会计年度
o'W &gk b9 accretion 增值；添加
@#sQ7eMoy accrual 应计项目；应累算数目
keX0br7u_ accrual basis 应计制；权责发生制
~,ac{%8 x accrual basis accounting 应计制会计；权责发生制会计
M 5D,YC3< accrue 应累算；应计
*@n%K,$v accrued benefit 应累算利益
K~[/n<ks accrued charges 应计费用
$)kIYM& accrued cumulative preference share dividend 应累算的累积优先股股息
J )*y1 accrued expenses 应累算费用
4H{L>e accrued interest payable 应付利息；应计未付利息
bvAO( ` accrued interest receivable 应收利息；应计未收利息
M[N|HsI8? accrued right 累算权益
J`\%'pEn accruing profit 应累算的利润
F> ..eK accumulated fiscal reserve 累积财政储备
WWD\E DnS accumulated profit 累积利润；滚存溢利
rGx1>xd(k accumulated reserve 累积储备
(R.k. ,z accumulation of surplus income 累积收益盈余
sjztT<{Q^- acquired assets 既得资产
t@b';Cuv acquisition 收购；购置；取得
pS51fF9 acquisition cost 购置成本
tk ~7 >S acquisition expenses 购置费用
mz> "4-] acquisition of 100% interest 收购全部股权
nc([e9_9v acquisition of control 取得控制权
1& wLNZXH acquisition of fixed assets 购置固定资产
;Iw C`!(# acquisition of shell “买壳”
='>k|s: acquisition price 收购价
+i{&"o4} act of God 天灾
: wb\N'b acting partner 执事合伙人
w!%Bc] active market 买卖活跃的市场；交投畅旺的市场；旺市
1#X MUbFc active partner 积极参与的合伙人
)KkA<O}f active trading 交投活跃
*S*;rLH9c actual circulation 实际流通
%]d^B | actual cost 实际成本
h}.0Ne actual expenditure 实际开支；实际支出
'j>Q7M7q{ actual income 实际入息；实际收入；实际收益
)0!hw|0| actual market 现货市场
%$S.4#G2 actual price 现货价；实际价格
i |cSO2O+ actual profit 实际利润
6D)
vY actual quotation 实盘；实际价位；实际报价
.,-t}5(VSq actual year basis 按实际年度计算
p-M QI } actuals 实货
RKRk,jRL actuarial investigation 精算调查
}[? X%= actuarial principle 精算原则
gr yC# actuarial report 精算师报告
) 3Eax_?Z Actuarial Society of Hong Kong 香港精算学会
~G ,n> actuarial valuation 精算师估值
pM.>u/=X actuary 精算师
pl'n
0L<l ad referendum agreement 暂定协议；有待覆核的协定
Xq,{)G%9nM ad valorem duty 从价税；按值征税
h2K1|PUKl[ ad valorem duty system 从价税制
=f?| f ad valorem fee 从价费
u:<%!? ad valorem tariff 从价关税
lfb]xu ]O additional allowance 额外免税额
b1E>LrL additional amount for unexpired risk 未过期风险的额外款额
"rBo?%: additional assessable profit 补加应评税利润
-&%#R_RV additional assessment 补加评税
{'E Q%H $q additional commitment 额外承担
A03,X;S+ additional commitment vote 额外承担拨款
n`;=^^ B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HP"5*C5D additional dependent parent allowance 供养父母额外免税额
*b ~$|H-\ additional provision 额外拨款
p e |k}{ additional stamp duty 附加印花税
rWAJL9M additional tax 补加税罚款；补加税款
,"5Fw4G6* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=l?5!f9 adjudged bankrupt 被裁定破产
2Q0fgH2 adjudicated bankrupt 裁定破产人
LeXu Td adjudication fee 裁定费；评定印花税额手续费；评估契据费
yLG` tU1 adjudication of bankruptcy 裁定破产；宣告破产
x~Y]c"'D adjudication of insolvency 裁定无力偿还债务
,accw}G adjusted actual 经调整的实数；调整后的实数
?HAWw'QW adjusted current assets 经调整的流动资产；调整后的流动资产
JM@MNS_||( adjusted figure 经调整的数字；调整后的数额
cT-XF adjusted liabilities 经调整的负债；调整后的负债
gVEW*8 adjusted loss 经调整的亏损；调整后的亏损
Gd%KBb 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
j)]mN$Sa: adjusted profit 经调整的利润；调整后的利润
r^q@rL> adjusted surplus 经调整的盈余额；调整后的盈余额
S3A OT adjusted value 经调整的价值；调整后的价值
Ks7DoXCvE adjustment 调整；修订；理算〔保险〕
vSX71 adjustment centre 调剂中心
TlQu+w| adjustment lag 调整过程的时间差距；调整时差
s^)wh v`C adjustment mechanism 调整机制
d>VerZZU adjustment of loss 亏损调整
,FlF.p t adjustment process 调整过程；调整程序
/2tgxm$} adjustment range 调整幅度
;gP@d`s administered exchange rate 受管制汇率
cEhwv0f!qS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2a 3i]e5Kt administration expenses 行政费用
s: ~3|D][ administration fee 手续费；行政费
$
nx&(V administration in bankruptcy 破产管理
IhhB^E| administration order 遗产管理令
IJhJfr0)Oo administrator 管理人；遗产管理人
E}00y% @*J administrator of the estate 遗产管理人
$& OoxC admission of debt 债项承认书
ag+$qU admission of proof 接纳债权证明
]KBzuz% advance 放贷款项；垫付款项；预支款项；预付款项
(ylpH `
advance account 暂支帐目；预付款帐户
R bM`"wrZ advance compensation 预付补偿金
vdyLwBz: advance from shareholder 股东垫款
OjcxD5"v9 advance pending reimbursement 预支以待日后付还
=I-SQI8 advanced economy 先进经济体系
t l !o;`W advancement 预付；预付财产
y_;LTCj? advances warrant 垫款令
_
)b:F=4j advancing 贷出
c!d>6:\ adverse balance 逆差
]_G!(`Udh adverse exchange 逆汇
TGl It<& advertisement addressed to shareholders 在报章刊登的致股东通告
rd vq(\A advice for collection 托收通知书
lb{<}1YR0o advice of drawing 提款通知书；汇票通知书
/\q1,}M advice of payment 付款通知
|kB1>$ Advisory Committee [Securities and Futures Commission]
}uz*6Z(S 谘询委员会〔证券及期货事务监察委员会〕
/=).)<&|R Advisory Committee on Diversification 经济多元化谘询委员会
}lvD 5 affidavit 誓章；遗产申报誓章
FFQ=<(Ki affidavit of no receipt 述明无收款的誓章
xPl+
rsU affiliate 联号；联营公司；附属公司
<DxUqCE affiliated company 附属公司；联号；联营公司
2^'|[*$k1@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
K&0'@#bE\ affordability 负担能力
JPltB8j? African Development Bank [AfDB] 非洲开发银行
c!{v/zOz after-acquired property 事后取得的财产
ROw9l!YF after-hours dealing 市后交易
]2`PS<a2 after-tax profit 税后盈利；税后利润；税后溢利
X~(%Y#6 agency agreement 代理协议
60c cQ7= agency expenses 代理机构的开支
#T &z` agency fee 代理费
@doo2qqIe] Agency Law 《代理法》
<x e=G]v agent 代理人；承销人
R2|v[nh agent of company 公司代理人
N|WZk2 " agent's fee 代理人费；经纪费
?`#)JG,A7 aggregate 总计；总数；总体数字
#
xx{}g]% aggregate amount 总款额；总额
-rb]<FrL ^ aggregate assets and liabilities 总体资产与负债
BG\g`NK}Z aggregate at constant price 按固定价格计算的总体数字
y9kydu# q aggregate demand 总需求
ckY,6e"6 aggregate gross position 总持仓量
( qG | . a aggregate limit 总限额
i"V2=jTeBv aggregate of salaries tax 合计薪俸税
@F%H 1 aggregate performance 总体表现；总体业绩
!B cd\] q aggregate supply 总体供应
w
4-E@>% aggregate surplus 总盈余
f?}~$agc aggregate total 整体总额
,<!_MNw[ aggregate value 总值；合计价值
^vw? 4 O aggregated basis 合计基准
V4@ HIM aggregated net chargeable income 合计应课税入息实额
)FVW/{NF@q aggregation 合并计算；合计；总和
,Wtod|vx\U aggregation of incomes of husband and wife 夫妇入息合并计算
n%yMf!M
.: aggregation of property 财产的总和
1iyd{r7| agio 差价；贴水
F0
x5(lp Q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
d}#G~O+y3v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@62QDlt; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
HIM>%
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4Qh\3UL~ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-b'93_ZTu: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XMzL\Edo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z\Qa6f! agreement for a settlement 授产协议
iU]py agreement for assignment 转让协议
s
wgn( - agreement for sale 售卖协议；买卖协议
sz}YX R=m agreement for sale and purchase 买卖协议
DG1C_hu
i agreement for the payment of interest 支付利息协议
?|Y/&/;%I agreement for the repayment of money 还款协议
f7NK0kuA agreement of reinsurance 再保险协议
=23JE'^= Agricultural Bank of China 中国农业银行
M`^;h: DN^ air passenger departure tax 飞机乘客离境税
0].* eM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lt%bGjk airport tax 机场税
`hJSo?G> alcohol duty 酒精税
WPLM*]6 alienation 让与；让渡；转让
>5G2!Ns' alimony 生活费；赡养费
OY$P8y3MY All Ordinaries Index [AOI] 所有普通股指数
?fF{M%i-% all risks 全险；综合险
0tV " X All Sales Record for Stock Market 《股票市场成交报告》
doM}vh)6 Allied Capital Resources Limited 新联财务有限公司
`uK_}Vy_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X$z@ *3= allocation letter 拨款信件
Byq4PX%B allocation of fund 分配款项；预留款项
Pt<lHfd allocation of profit 利润分配；溢利分配
5R 6@A?vr allocation warrant 拨款令
ETQ.A< v allotment 分配；配股
H3<
` allotment notice 股份配售通知；配股通知
an! ceB allotment of shares 股份分配
;`ZGi ax allowable 可获宽免；免税的
Id-?her>B allowable business loss 可扣除的营业亏损
V0y Q allowable expenses 可扣税的支出
t<'-?B2g allowance 免税额；津贴；备抵；准备金
^@V$'Bk allowance for debts 债项的免税额
&d/ v/Y allowance for depreciation by wear and tear 耗损折旧免税额
_c| aRRW allowance for funeral expenses 殡殓费的免税额
j n[%@zD } allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O{WJi;l allowance for repairs and outgoings 修葺及支出方面的免税额
tu(k "'aJ allowance to debtor 给债务人的津贴
4'L%Wz[6 alteration of capital 资本更改
J`F][ A alternate trustee 候补受托人
:i'jQ<|wZN amalgamation 合并
~]t/|xep ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)<W6cDx'H+ ambit of charges 征税范围；收费范围
F=}-ngx8& amended valuation 经修订的估值
nU]4)t_o\ American Commodities Exchange 美国商品交易所
=FZt American Express Bank Limited 美国运通银行
eq>E<X#< American Stock Exchange 美国证券交易所
r[ 2N;U amortization 摊销
GWP;; x% amount due from banks 存放银行同业的款项
X 2ShxD| amount due from banks abroad 存放海外银行同业的款项
7|=*z amount due from holding companies 控股公司欠款
J UBihw4 amount due from local banks 存放本港银行同业的款项
i^hgs`hvU amount due to banks 银行同业的存款
eO<:X|9T amount due to banks abroad 海外银行同业的存款
Ya$JX(aUe amount due to holding companies 控股公司存款
;Kb]v\C : amount due to local banks 本港银行同业的存款
l+ $ e|F amount due to outport banks 外埠银行同业的存款
$'M: H_T amount for note issue 发行纸币的款额
LeY! A#j amount of bond 担保契据的款额
zD8q(]: A amount of consideration 代价款额
OW$ ?
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"f'pa&oHi amount of indebtedness 负债款额
t%jB[w&,os amount of principal of the loan 贷款本金额
N"d*pi#h amount of rates chargeable 应征差饷数额
6fxf|R\ amount of share capital 股本额
9r@T"$V#c amount of sums assured 承保款额
?R2`RvQ amount of variation 变动幅度
gm;6v30e amount of vote 拨款数额
'k2Z$+ amount payable 应付款额
Iz; hje4JL amount receivable 应收款额
P<@Yux# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Mk- C&#' analysis 分析
"+^d.13+] ancillary risk 附属风险
JvFU7`4@ annual account 周年帐目；周年帐目报表；年度决算；年结
i,G )kt'H annual accounting date 年结日期
h Gc') annual allowance 每年免税额；年积金；年度津贴；年津
{.
r/tV5IH annual balance 年度余额
N?j,'gy4 annual disposable income 每年可动用收入
tmAc=?|Wa annual estimates 周年预算
q#W7.8 Z@ annual fee 年费
=1D* JU annual general meeting 周年大会
q*Xp"yBTo annual growth rate 年增率；每年增长率
u#tLY/KA annual long-term supplement 长期个案每年补助金
-#XNZy!// annual pensionable emolument 可供计算退休金的年薪
imE5 $; annual report 年报
XO |U4 #ya Annual Report on the Consumer Price Index 《消费物价指数年报》
r{~K8!=oU] annual return 周年报表；周年申报表；每年报税表格
"WKE% f Annual Return Rules 《周年报表规则》
J? Kgev% annual review of consumer prices 每年消费物价回顾
!?Tu pi annual roll-forward basis 逐年延展方式
n1Ag o3NM annual salary 年薪
7QdU|1] annual statement 年度报表；年度决算表
v5i?4?-Z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
P<iS7 Ys + annuitant 年金受益人
^:0NKq\ annuity 年金
x+h7OvW{ annuity contract 年金合约
H^s@qh)L annuity on human life 人寿年金
>j]*=&,7 antecedent debt 先前的债项
#v N \ ]e ante-dated cheque 倒填日期支票
)9@I7QG? anticipated expenditure 预期开支
oh{!u!L`] anticipated net profit 预期纯利
z_XI,u} anticipated revenue 预期收入
!/0XoIf" anti-inflation measure 反通货膨胀措施
G6X anti-inflationary stance 反通货膨胀立场
m9^ ? p apparent deficit 表面赤字
5" U8| apparent financial solvency 表面偿债能力
^0 t81,` apparent partner 表面合伙人
E.Hw|y0_(| application for personal assessment 个人入息课税申请书
Q}!U4!{i|p application of fund 资金应用
H9)$ #r6i application to release as liquidator and to destruct the books of accounts and documents
+nKxS jqI 申请免除清盘人职务及毁灭帐簿与文件
A{hwT,zV: appointed actuary 委任精算师
G q5)>'D? appointed auditor 委任核数师；委任审计师
>M7e'}0 ; appointed trustee 委任的受托人
u(Ke S` appointer 委任人
&V i"m!Bf apportioned pro rata 按比例分摊
MS
Ui _|7 apportionment 分配；分摊
ZgO7W]Z4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-0| '{ apportionment formula 分摊方程式
;FY iXK% apportionment of estate duty 遗产税的分摊
luZqW`?Bt appraisal 估价；评估
\$J!B&i appreciable growth 可观增长
VHsNz WI appreciable impact 显着影响
%^RlE@l9 appreciable increase 可观增长
r ]1|I6:&) appreciation 增值；升值
g<~[k?~J appreciation against other currencies 相对其他货币升值
Tr}@fa appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_nRY5YnL4P appreciation tax 增值税
O 'JH=
' appropriation 拨款；拨用；拨付
8<u_ wt@ appropriation account 拨款帐目
~ S Js2- 2 Appropriation Bill 拨款法案
6 USet`# appropriation-in-aid system 补助拨款办法
BzH7E[R49 approved assets 核准资产
9s) YPlD z approved basket stock 认可一篮子证券
.a:Oj3=0 approved budget 核准预算
B\bIMjXV approved charitable donation 认可慈善捐款
>VqMSe _v approved charitable institution 认可慈善机构
<PkDfMx2 approved currency 核准货币；认可货币
)_EQU8D4ug approved estimates 核准预算
1p,G8 v+B approved estimates of expenditure 核准开支预算
`xbk)oW# approved overseas insurer 核准海外保险人
EAFKf*K= approved overseas trust company 核准海外信托公司
w&;\}IS approved pooled investment fund 核准汇集投资基金
Ov%9S/d approved provident fund scheme 认可公积金计划
,<zZKR_ approved provision 核准拨款
ja2LQe@ Q approved redeemable share 核准可赎回股份
GpF, =: approved regional stock 认可地区性证券
>fo &H_a approved retirement scheme 认可退休金计划
VIbm%b$~ approved subordinated loan 核准附属贷款
9a)D 8 arbitrage 套戥；套汇；套利
Db yy H_ arbitrageur 套戥者；套汇者
_p{ag
1gP arbitrary amount 临时款项
'dj}- Rs arrangement 措施；安排；协定
J.":oD arrears 欠款
6"
3!9JC arrears of pay 欠付薪酬
^~MHxF5d arrears of revenue 逾期未收税款；逾期未收的帐项
(FMG W
( articles of association 组织章程；组织细则；组织章程细则
_*Vq 1D ]C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-GP+e`d ascertainment of profit 确定利润
A"eT @ "Asia Clear" “亚洲结算系统”
+XWXH t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L.!:nu]rV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vE?qF9I{$0 Asian Development Fund [ADF] 亚洲发展基金
#.}Su+XF Asian dollar bond 亚洲美元债券
l) VMF44 Asian dollar market 亚洲美元市场
]@ET Q8QN Asian dollar rate 亚洲美元利率
~PuPY:" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4E3HY Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A'|W0|R9 asked price 沽盘；喊价；索价；卖方报价
:KX/GN!n assessable income 应评税入息
I?-9%4 8iM assessable loss 应评税亏损
Ltcr]T(Ic assessable profit 应评税利润
V0JoUyZ assessable value 应评税值
Cgw# c% assessed profit 估定利润
L0|Vc9 assessed value 经评估价值
nC`#Hm.V% assessment 评税；评定；估价；评税单
Tjur e]wQz assessment number 评税编号；估价编号
*Gu Cv3| assessment of additional tax 补加税评税
G`|mP:T:o assessment of performance 业绩评估；实绩评价
KUH&_yCRB Assessor 评税主任
+cy(} Vp asset price bubbles 资产价格泡沫
h. 'h L asset-backed securities 具资产保证的证券
xKsn);].` assets accretion 资产增值
X?r JO~5 assets and liabilities 资产与负债
XrSqU D assets betterment statement 资产递增表；资产改进表
oB9Fas!N assets lending 实物放款；有抵押贷款
!9iVe7V assets of the company passing on the death 死者去世时转移的公司资产
,`+y4Z6`W2 assets pledged as security for liabilities 用作负债抵押的资产
RW>Z~Nj assets portfolio 资产投资组合
>1s:F5u" assets price 资产价格
nEOhN assets quality 资产质素
> tP/"4c assets realization 资产变现
7-e)V{A`w assets refinancing arrangement 资产再集资安排
@zfeCxVOA assets securitization 资产证券化
R52q6y:<x assets situated outside Hong Kong 在香港以外地方的资产
[Z
Ea 3/ assets stripping 削减资产；拆卖资产
Bb:jy !jq_ assets value 资产值
*N'B(j/ assignee 承让人
?\\
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h"%6tp V- assignment of interest 权益转让
tGmyTBgx assignment of letters patent and trade mark 专利证书及商标转让
N.eSf assignment of property 物业转让；物业转让书
7SAu">lIl assignment right 转让权
oL }FD !} assignor 转让人
z=)5M*h associate 有联系的人；有关连人士；相联者；合伙人；联系人
"P<~bw5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&B3 \;|\ associate member 附属会员
[ +GQ3Z\ associated body corporate 相联法人团体
T_AZCl4d associated company 相联公司；联属公司
FIU( 2 associated corporation 相联法团
ci3{k" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9M01 } 公认会计师公会〔英国〕
9zO;sg ;3 Association of Futures Exchange Brokers 香港期货经纪协会
kV6>O C&^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_,F wt association of underwriters 承保人组织
F>*w)6 4~ assumption of control 接管
<\zb*e&vr assurance 担保；保险；转易；转易书
B0Z*YsbXL assurance of interest 权益的转易
FLy|+4D_%4 at 19XX price 按一九ＸＸ年价格计算
, PN?_N at a discount 按赔价计算；按贴水价格计算；打折扣
103^\Av8 at a premium 按溢价计算；按升水价格计算
k )){1O at call 通知付款；按通知
B u4N~ 0 at constant market price 按固定市价计算
TqbKH08i/ at constant price 按固定价格计算
SKRD{MRsux at cost 按成本计算
]s, T`
(& at current market price 按当时市价计算；按现时市价计算
O g H Wmb at current price 按当时价格计算；按现时价格计算
d\Dxmb]o at factor cost 按要素成本计算；按生产要素成本计算
6oUT+^z# at money-of-the-day price 按付款当日价格计算
5QmF0z)wR at or better 按指定或较佳价位〔买卖指令〕
"t_ ] Qu6 at par 按面值计算；平价
h r6f} 2 at sight 见票即付
toIljca at the close 按收市盘
Ii|<:BW at the opening 按开市盘
}P}l4k1W attestation 见证；见证条款
p3x(:= at-the-money option 平价期权
?6j@EJ<2q attorney 受权人；受托代表人
$g| g}>Sc attornment 新拥有人承认书
c1 n? @L attributable profit 可归属利润
7CG_UB attributable share value 可归属股份价值
|Z2_1(
ku Auckland Stock Exchange 奥克兰证券交易所
Ld`~^< B auction 拍卖
)XO2DY1/& auctioneer 拍卖商
P$4?-AZ audit 审计；核数
9@vY(k k Audit Commission 审计署
pbm4C0W} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j<L!ONvJ1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
K{|;'N- 1 audit review 帐目审查
Q_uv.\*z_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kP;Rts8JD audited account 审计帐目；经审计的帐目
z5Nw+#m|
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D]oS R7h audited balance sheet 经审计的资产负债表
54 }s:[O auditor 核数师；核数主任；审计师
'm/b+9?. auditor's certificate 核数师证明书；审计师证明书
g] d"d auditor's report 核数师报告；审计师报告
= A RI* Aussie bond 澳元债券
# ),QWTl3 austerity budget 紧缩预算
oN _% oc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_r,# l5~U Australia All Ordinaries Index 澳洲所有普通股票指数
~kN6Hr*X Australian Dollar [AUD] 澳元
s` S< BX7 Australian Options Market 澳大利亚期权市场
*Li;:b"t Australian Securities Commission 澳洲证券事务监察委员会
QCtG #/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T\c dtjk Australian Stock Exchange 澳大利亚证券交易所
, H[o .r= Austrian Schilling [ATS] 奥地利先令
V J1 `& authentication 认证；鉴证
u8[X\f authority to purchase 委托购买证；委购书
has5"Bb authorization 认可；核准；授权；授权书
y5R 6/*;N. authorization by direction 指示授权
hUl FP authorization by instruction 指令授权
g" M1HxlV authorization by warrant 令状授权
y r;oq(&N authorization of unit trust 单位信托的认可
/D~
,X48+ authorized agent 指定代理人
+pjD{S~Y authorized capital 法定资本
pCg0xbc` authorized clerk 出市员
e@Mm4&f[p authorized dealer 认可交易商
kF\ QO
[ authorized financial institution 认可财务机构
%gf8'Q authorized fund 认可基金
Bq$bxuhV authorized fund house 获授权的基金公司；认可基金公司
cc ^V~-ph authorized institution 认可机构
OK2wxf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e| kY u[^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v1)j Z.: authorized insurer 获授权保险人；获认可承保人
:W'1Q2 authorized investment 特准投资项目
^rxXAc[ authorized person 获授权人
LL,~&5{ authorized representative 获授权代表
v=X\@27= ? authorized share capital 法定股本
4`*jF'N[ automated quotation system 自动报价系统
lv8tS - Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K, 3 5* 自动交易系统〔香港期货交易所有限公司〕
EI f~>AI automatic adjustment mechanism 自动调整机制
("9)=x *5 automatic adjustment system 自动调整系统
o\2#}eie Automatic Clearing House 自动票据交换所
Ajq<=y`NzV automatic exchange rates accumulation system 自动化汇率累集系统
) I5f`r=Ry Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a{)"KA P automatic teller machine [ATM] 自动柜员机
]7br*t^zv autopay 自动转帐
e
j `lY available assets 可用资产
E7 jv available fiscal reserve 现存财政储备
i-/'F available profit 可用利润
(sPZ1Fr\o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-EL"Sv? average 平均；平均数；海损
]*v%(IGK average basic salary 平均基本薪金
l5@k8tnz average consumer expenditure 平均消费开支；一般消费开支
lual'~ average cost 平均成本
G-;pMFP(? average cost of land production 增辟土地平均成本
s=KA(4p average daily turnover 平均每日成交额
,Ma$:6`f average daily wage rate 平均每日工资率
61wG IN2, average expenditure pattern 平均开支模式
u/,m2N9cL average growth rate 平均增长率
jN B-FVaT average net fixed assets 固定资产平均净值
,D#~% kq~ average of relatives 相对价格平均数
t(s']r average price 平均价格
5$9j&&R average propensity to consume 平均消费倾向；一般消费倾向
rgOB0[ average propensity to save 平均储蓄倾向；一般储蓄倾向
e+&/ Tq'2 average rate 平均率
a Fl(K\ average revenue 平均收入；平均收益
EnfSVG8kB8 average stock 平均库存；平均存货
2P]r J average yearly rent 平均年租
fw-LZ][ avoidance of double taxation 避免双重课税
Pw+cpM 8< avoidance of tax 避税
