A:
3G(miP6 A share Ａ股；甲类股份
yc?a=6q'm abatement of tax 减税；减扣免税额
}#n;C{z2e ABN AMRO Bank N.V. 荷兰银行
orjj' +;X above-the-line expenditure 线上项目支出；经常预算支出
LyAn&h } above-the-line receipt 线上项目收入；经常预算收入
ce7CcHQ?B ABSA Asia Limited 南非联合亚洲有限公司
Yo|,]X>/ absolute change 绝对数值变更
<c2'0I > absolute expenditure 实际开支
Z\k&gio5C^ absolute guideline figure 绝对准则数字
\Hn>oonph absolute interest 绝对权益
\Ol kM< absolute order of discharge 绝对破产解除令
_t Yx~J2.Q absolute profit margin 绝对利润幅度
BS:+~| 3w absolute value 实值；绝对值
7e V
di* absolutely vested interest 绝对既得权益
;e1ku|>$ absorbed cost 已吸收成本；已分摊成本
U
15H2-` absorption 吸收；分摊；合并
<|SRe6m absorption rate 吸收率；摊配率；分摊率
b)e
*$) ACB Finance Limited 亚洲商业财务有限公司
[O?z@)dx acceptable form of reciprocity 合理的互惠条件
5nKj
)RH7M acceptable rate 适当利率；适当汇率
xo&]$W8 acceptance agreement 承兑协议
B Ere*J acceptance for honour 参加承兑
!Ikt '5/ acceptor 承兑人；接受人；受票人
]% IT|/;9Y acceptor for honour 参加承兑人
(a dyZ/j accident insurance 意外保险
F;7dt@5; Accident Insurance Association of Hong Kong 香港意外保险公会
7G/1VeVjB accident insurance scheme 意外保险计划
Pc
NkAo accident year basis 意外年度基准
YJJB.hR+ accommodation 通融；贷款
IX>d`O61*g accommodation bill 通融票据；空头票据
\uaJ @{Vug accommodation party 汇票代发人
<gQI q{B? account balance 帐户余额；帐户结余
Ir qZi1 account book 帐簿
):b$xNn account collected in advance 预收款项
TX&Jt% account current book 往来帐簿
xUa{1!Y8 account of after-acquired property 事后取得的财产报告
YLiSbLz1 account of defaulter 拖欠帐目
M!REygyx account payable 应付帐款
F!]lU`z)= account payee only [A/C payee only] 只可转帐；存入收款人帐户
7~5ym15* account receivable 应收帐款
K>DR Jz account receivable report 应收帐款报表
Vnr[} <L account statement 结单；帐单；会计财务报表
XYZ4TeW\1 account title 帐户名称；会计科目
+O*/"]h accountant's report 会计师报告
+7=K/[9p Accountant's Report Rules 会计师报告规则
/Sc l#4bW accounting and auditing procedure 会计与审计程序；会计与核数程序
'lEA)&d Accounting Arrangements 《会计安排》
fv dU`*|n) accounting basis 会计基础
B(n{e53 9f accounting by Official Receiver 破产管理署署长呈交的帐目
hHT_V2* Accounting Circular 《会计通告》
.Z JRO>S accounting class 会计类别
k[:bQ)H accounting date 记帐日期；会计结算日期
<U!`J[n% accounting for money 款项核算
4Za7^c. Accounting Officer 会计主任
&GB:|I'%7 accounting period 会计报告期；会计期
WRrd' { sB accounting policy 会计政策；会计方针
vJ-q*qM1 accounting practice 会计惯例
~;#Y9>7\\' accounting principle 会计准则
6y9t(m accounting record 会计记录
29?,<b B) accounting report 会计报告
3tZ]4ms} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
98uV6b~g Accounting Society of China 中国会计学会
2gCX}4^3b accounting statement 会计报表
er!DYv accounting system 会计制度；会计系统
:[hgxJu+ accounting transaction 会计事项；帐务交易
|~X ;1j! accounting treatment 会计处理
L;'"A# Pa accounting year 会计年度
b-{=s + : accretion 增值；添加
(4d huT accrual 应计项目；应累算数目
TwVlg ; accrual basis 应计制；权责发生制
\<y#R~7s accrual basis accounting 应计制会计；权责发生制会计
?MgUY)X accrue 应累算；应计
\\u<S=G accrued benefit 应累算利益
ih P|E,L=L accrued charges 应计费用
Z(ACc9k6:' accrued cumulative preference share dividend 应累算的累积优先股股息
`O[};3O & accrued expenses 应累算费用
=1 Oj*x@*4 accrued interest payable 应付利息；应计未付利息
eFL=G% accrued interest receivable 应收利息；应计未收利息
xx{PespNt accrued right 累算权益
O4 ^8jK} accruing profit 应累算的利润
t ]_VG accumulated fiscal reserve 累积财政储备
Pyb Z)5u accumulated profit 累积利润；滚存溢利
LRb{hUt= accumulated reserve 累积储备
p%*%n3bw accumulation of surplus income 累积收益盈余
A<qTg`gA acquired assets 既得资产
xK6n0] A acquisition 收购；购置；取得
I~Zh@d% acquisition cost 购置成本
n=c
2K c acquisition expenses 购置费用
P#XID 2; acquisition of 100% interest 收购全部股权
O]1y0BOQ acquisition of control 取得控制权
* Of4o acquisition of fixed assets 购置固定资产
Z`KC%!8K acquisition of shell “买壳”
Nz],IG. acquisition price 收购价
f-E( "o act of God 天灾
t 0|!(3 acting partner 执事合伙人
oI b|*gX^ active market 买卖活跃的市场；交投畅旺的市场；旺市
Vc2A active partner 积极参与的合伙人
n 3D;"a3 active trading 交投活跃
d [V;&U actual circulation 实际流通
o8-^cP1 actual cost 实际成本
LS88.w\=S@ actual expenditure 实际开支；实际支出
|,!IZ-
th actual income 实际入息；实际收入；实际收益
8$; =Uf,x actual market 现货市场
]2\VweV actual price 现货价；实际价格
79xx2 actual profit 实际利润
EodQ*{l actual quotation 实盘；实际价位；实际报价
pXtX j b actual year basis 按实际年度计算
j{9D{ actuals 实货
nAjO6g6E actuarial investigation 精算调查
[`rba' actuarial principle 精算原则
glF; e T actuarial report 精算师报告
Y<Fz)dQo Actuarial Society of Hong Kong 香港精算学会
{O`w,dMOI actuarial valuation 精算师估值
'4|-9M3f actuary 精算师
}9W4"e 2) ad referendum agreement 暂定协议；有待覆核的协定
?l^1 * Q, ad valorem duty 从价税；按值征税
zN"J}r: ad valorem duty system 从价税制
P)MDPI+~ ad valorem fee 从价费
(KF=On;=Y ad valorem tariff 从价关税
Ooq! 0g additional allowance 额外免税额
v 4.#;F.\m additional amount for unexpired risk 未过期风险的额外款额
oWC@w additional assessable profit 补加应评税利润
D(H>R&b! additional assessment 补加评税
&qr;IL7' additional commitment 额外承担
ML8<4o additional commitment vote 额外承担拨款
H
s"HID additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)> ` G additional dependent parent allowance 供养父母额外免税额
6DuEL=C additional provision 额外拨款
[3--(#R\}? additional stamp duty 附加印花税
7TDy.] additional tax 补加税罚款；补加税款
86mp=6@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Yo("U8:XX adjudged bankrupt 被裁定破产
Vy938qX adjudicated bankrupt 裁定破产人
OC<5E121>Y adjudication fee 裁定费；评定印花税额手续费；评估契据费
.P MZX%*v adjudication of bankruptcy 裁定破产；宣告破产
J1:1B ,^y adjudication of insolvency 裁定无力偿还债务
1PP $XJtyD adjusted actual 经调整的实数；调整后的实数
~ ArP9
K " adjusted current assets 经调整的流动资产；调整后的流动资产
dRaNzK)M adjusted figure 经调整的数字；调整后的数额
4y'OMRy adjusted liabilities 经调整的负债；调整后的负债
Wv/%^ 3 adjusted loss 经调整的亏损；调整后的亏损
(Yis:%c\! 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
qycI(5S, adjusted profit 经调整的利润；调整后的利润
dOoK Lry adjusted surplus 经调整的盈余额；调整后的盈余额
Jh?dw3Ai^ adjusted value 经调整的价值；调整后的价值
rjP L+T_ adjustment 调整；修订；理算〔保险〕
X6mqi; + adjustment centre 调剂中心
q Qsku;C?i adjustment lag 调整过程的时间差距；调整时差
4@ML3d/ adjustment mechanism 调整机制
frT]5?{ adjustment of loss 亏损调整
A' /KUi adjustment process 调整过程；调整程序
cdZ~2vk adjustment range 调整幅度
##V5-ZG{: administered exchange rate 受管制汇率
tP2qK_\e= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$a"n1ou administration expenses 行政费用
s+EAB{w$ administration fee 手续费；行政费
Gmq/3tw administration in bankruptcy 破产管理
m$W < administration order 遗产管理令
S!3S4:]B^ administrator 管理人；遗产管理人
NZ-\h administrator of the estate 遗产管理人
c(n&A~*AJ% admission of debt 债项承认书
isZA oYVu admission of proof 接纳债权证明
v(-{=*': advance 放贷款项；垫付款项；预支款项；预付款项
J~1r{5V4{ advance account 暂支帐目；预付款帐户
=UJ:t Sr advance compensation 预付补偿金
PV4( hj advance from shareholder 股东垫款
:h&fbBH advance pending reimbursement 预支以待日后付还
kLn i{IYN7 advanced economy 先进经济体系
j/nWb`#y advancement 预付；预付财产
)p~BQ~eip; advances warrant 垫款令
^*S)t.
" advancing 贷出
@g$Gti adverse balance 逆差
N%"Y adverse exchange 逆汇
}`v~I4i advertisement addressed to shareholders 在报章刊登的致股东通告
"Za >ZRR advice for collection 托收通知书
k=B] &F advice of drawing 提款通知书；汇票通知书
(jFGa2{ advice of payment 付款通知
YH%'t=
<m Advisory Committee [Securities and Futures Commission]
D[mSmpjE6& 谘询委员会〔证券及期货事务监察委员会〕
O Vko+X` Advisory Committee on Diversification 经济多元化谘询委员会
8rMX9qTO@ affidavit 誓章；遗产申报誓章
I>[RqG affidavit of no receipt 述明无收款的誓章
=|% C u & affiliate 联号；联营公司；附属公司
]&i.b+^ affiliated company 附属公司；联号；联营公司
2GWMlI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'iGzkf}j affordability 负担能力
$;/}?QY( African Development Bank [AfDB] 非洲开发银行
MV\|e1B} after-acquired property 事后取得的财产
W'.s\e?gh after-hours dealing 市后交易
>b6-OFJx after-tax profit 税后盈利；税后利润；税后溢利
k?z98 >4 agency agreement 代理协议
?F6pEt4 agency expenses 代理机构的开支
_',pr Z* agency fee 代理费
,Td!|~I|j6 Agency Law 《代理法》
V {pj~D.E agent 代理人；承销人
lI-L`
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_/s (7y! agent's fee 代理人费；经纪费
Lv'D^'I aggregate 总计；总数；总体数字
&*7?)eI!i aggregate amount 总款额；总额
DV\`Wv aggregate assets and liabilities 总体资产与负债
@1 U&UH aggregate at constant price 按固定价格计算的总体数字
GA ?87N aggregate demand 总需求
H*Kj3NgY aggregate gross position 总持仓量
e =Z,
Jg aggregate limit 总限额
P~G 1EK|4 aggregate of salaries tax 合计薪俸税
Fx
$Q;H!. aggregate performance 总体表现；总体业绩
f "9 q^ aggregate supply 总体供应
o A =4=` aggregate surplus 总盈余
qd#sY.|1 aggregate total 整体总额
p"FW&Q=PN aggregate value 总值；合计价值
<0Q H<4 aggregated basis 合计基准
)~+ e`q aggregated net chargeable income 合计应课税入息实额
tvu!< dxZ aggregation 合并计算；合计；总和
E7CH^]x aggregation of incomes of husband and wife 夫妇入息合并计算
Wo7 F aggregation of property 财产的总和
Tjl:|F8 agio 差价；贴水
8&Oa_{ 1+Q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
nD)K}4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P 4F3Dc 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
C!R1})_^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dd\n8f 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
9$Xu,y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2Ri{bWi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/}PF\j9#4 agreement for a settlement 授产协议
9(5Oe H6o? agreement for assignment 转让协议
GHsilb a agreement for sale 售卖协议；买卖协议
qnoNT%xazo agreement for sale and purchase 买卖协议
s_>
f5/i2 agreement for the payment of interest 支付利息协议
(d< 4"! agreement for the repayment of money 还款协议
|R56 ho5C agreement of reinsurance 再保险协议
e?Ho a$k Agricultural Bank of China 中国农业银行
$zyIuJN# air passenger departure tax 飞机乘客离境税
Rhe R e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@~ #Ym1{W airport tax 机场税
QR
Ei7@t alcohol duty 酒精税
5Pd"h S alienation 让与；让渡；转让
*3& f qBg alimony 生活费；赡养费
Ty<L8+B| All Ordinaries Index [AOI] 所有普通股指数
AN24Sf'` all risks 全险；综合险
W3;#fa:[L All Sales Record for Stock Market 《股票市场成交报告》
@EDs~ lPv Allied Capital Resources Limited 新联财务有限公司
B"v.*
%"&/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
KGWy J allocation letter 拨款信件
nIo PC[%_
allocation of fund 分配款项；预留款项
`8I&7c allocation of profit 利润分配；溢利分配
+q)5dYRzV
allocation warrant 拨款令
n#:N;T;\a allotment 分配；配股
K\$J4~EtG allotment notice 股份配售通知；配股通知
.{=$!8|&I9 allotment of shares 股份分配
[<{Kw=X__2 allowable 可获宽免；免税的
7yx$N n`( allowable business loss 可扣除的营业亏损
>A<bBK # allowable expenses 可扣税的支出
v k?skN@ allowance 免税额；津贴；备抵；准备金
<7n4_RlF! allowance for debts 债项的免税额
<]T` 3W9 allowance for depreciation by wear and tear 耗损折旧免税额
h?f>X"*|( allowance for funeral expenses 殡殓费的免税额
MUA%^)#u4Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gt ";2,;X allowance for repairs and outgoings 修葺及支出方面的免税额
hTEx]# ( allowance to debtor 给债务人的津贴
m@Qt.4m%g alteration of capital 资本更改
X5`A GyX alternate trustee 候补受托人
KMV=%o amalgamation 合并
+]|Z%;im ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:Pg}Zz < ambit of charges 征税范围；收费范围
n f.wCtf]. amended valuation 经修订的估值
4<?8M vF American Commodities Exchange 美国商品交易所
%uoQ9lD' American Express Bank Limited 美国运通银行
X5khCL Hi American Stock Exchange 美国证券交易所
fnNYX]_bk amortization 摊销
T`9u!#mT= amount due from banks 存放银行同业的款项
VL/|tL>E^ amount due from banks abroad 存放海外银行同业的款项
:M cu amount due from holding companies 控股公司欠款
k~/>b~ .c amount due from local banks 存放本港银行同业的款项
RiTa \ amount due to banks 银行同业的存款
A)~X , amount due to banks abroad 海外银行同业的存款
#_|sgS?1 amount due to holding companies 控股公司存款
K3' niGT amount due to local banks 本港银行同业的存款
p?2Y }9 amount due to outport banks 外埠银行同业的存款
2<][%> ' amount for note issue 发行纸币的款额
F ! X}(N?t amount of bond 担保契据的款额
` iJhG^w9M amount of consideration 代价款额
fsEzpUY:{W amount of contribution 供款数额
h@@nR(<i amount of indebtedness 负债款额
HoLv`JA amount of principal of the loan 贷款本金额
Sje wuIi1 amount of rates chargeable 应征差饷数额
JIFU;*PR1 amount of share capital 股本额
|hO~X~P amount of sums assured 承保款额
c(/VYMJZ& amount of variation 变动幅度
u1~9{"P* amount of vote 拨款数额
% \kOLE2` amount payable 应付款额
&tZG
@ amount receivable 应收款额
ErT{(t7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7-~Q5Kr. analysis 分析
7]BW[~77 ancillary risk 附属风险
`- \/$M9s= annual account 周年帐目；周年帐目报表；年度决算；年结
%&Fk4Z }M annual accounting date 年结日期
Lj"A4i_ annual allowance 每年免税额；年积金；年度津贴；年津
TP}h~8 /; annual balance 年度余额
R.s^o]vT annual disposable income 每年可动用收入
Ic{F*nnM annual estimates 周年预算
xEltwuDd? annual fee 年费
A+&xMM2Wj annual general meeting 周年大会
S8l1"/?aHE annual growth rate 年增率；每年增长率
{66fG53x annual long-term supplement 长期个案每年补助金
HeK
h> annual pensionable emolument 可供计算退休金的年薪
6SC,;p= annual report 年报
.p ls! Annual Report on the Consumer Price Index 《消费物价指数年报》
cNKUu~C+ annual return 周年报表；周年申报表；每年报税表格
Y9=(zOqv Annual Return Rules 《周年报表规则》
M@(^AK{mU annual review of consumer prices 每年消费物价回顾
K YkS9_y F annual roll-forward basis 逐年延展方式
o%4G d~ annual salary 年薪
5I,gBT|B annual statement 年度报表；年度决算表
z*a8sr 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
$v`afd y annuitant 年金受益人
O Lc}_ annuity 年金
';G1A annuity contract 年金合约
zi'Jr)n annuity on human life 人寿年金
a|Bcn YN antecedent debt 先前的债项
$x#FgD(iI ante-dated cheque 倒填日期支票
^Q{Bq anticipated expenditure 预期开支
H3H_u4_?SE anticipated net profit 预期纯利
lg}HGG anticipated revenue 预期收入
+xXH2b$wWC anti-inflation measure 反通货膨胀措施
,=~z6 [ anti-inflationary stance 反通货膨胀立场
ai'4_ apparent deficit 表面赤字
`$604+G apparent financial solvency 表面偿债能力
j.i#*tN// apparent partner 表面合伙人
BT_tOEL # application for personal assessment 个人入息课税申请书
: 5U"XY x@ application of fund 资金应用
7Mx 6 application to release as liquidator and to destruct the books of accounts and documents
+"ueq 申请免除清盘人职务及毁灭帐簿与文件
,zQOZ'^ appointed actuary 委任精算师
M('d-Q{B7L appointed auditor 委任核数师；委任审计师
y#<MV H appointed trustee 委任的受托人
H2r8,|XL appointer 委任人
zD)pF1,7:8 apportioned pro rata 按比例分摊
DOQc"+ apportionment 分配；分摊
ZCVl5R(mZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#u5~0,F apportionment formula 分摊方程式
a1.|X i'/z apportionment of estate duty 遗产税的分摊
+-a&2J;J' appraisal 估价；评估
,SScf98,j appreciable growth 可观增长
QR>
Y%4 ;h appreciable impact 显着影响
}K(o9$V ^! appreciable increase 可观增长
UzKFf&-:;K appreciation 增值；升值
6] z }# " appreciation against other currencies 相对其他货币升值
)B!d,HKt; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A
K/z6XGy appreciation tax 增值税
Zw]
?. appropriation 拨款；拨用；拨付
XTeb9h)3 appropriation account 拨款帐目
=6=_/q2 Appropriation Bill 拨款法案
% 5 appropriation-in-aid system 补助拨款办法
<8 #ObdY! approved assets 核准资产
r,N[ )@ approved basket stock 认可一篮子证券
nW+YOX|+ approved budget 核准预算
up%Z$"Y approved charitable donation 认可慈善捐款
l+y}4 k=/ approved charitable institution 认可慈善机构
}E}8_ 8T6 approved currency 核准货币；认可货币
jko"MfJ approved estimates 核准预算
2uk x (Z
approved estimates of expenditure 核准开支预算
7@PIM5h approved overseas insurer 核准海外保险人
M]HgIL@9# approved overseas trust company 核准海外信托公司
Fvxu >BK approved pooled investment fund 核准汇集投资基金
&,i~ cG? approved provident fund scheme 认可公积金计划
oh#>
5cA8 approved provision 核准拨款
3 ,);0@I approved redeemable share 核准可赎回股份
7W9~1
.SC approved regional stock 认可地区性证券
q6wr=OWD approved retirement scheme 认可退休金计划
G_ Ay approved subordinated loan 核准附属贷款
y_}SK6{
arbitrage 套戥；套汇；套利
o0p T6N) arbitrageur 套戥者；套汇者
*o' 4,+=am arbitrary amount 临时款项
ecX/K.8l arrangement 措施；安排；协定
R: aYL~ arrears 欠款
^+R:MBK arrears of pay 欠付薪酬
5]jIg < j arrears of revenue 逾期未收税款；逾期未收的帐项
`BnP[jF articles of association 组织章程；组织细则；组织章程细则
l9/:FiJ_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
137Xl>n O ascertainment of profit 确定利润
(\d K4JJ "Asia Clear" “亚洲结算系统”
2D([Z -<i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
BN@,/m9OQ% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;t]|15]u Asian Development Fund [ADF] 亚洲发展基金
?A7Yk4Y.?N Asian dollar bond 亚洲美元债券
c[0oh. Asian dollar market 亚洲美元市场
-)<m S Asian dollar rate 亚洲美元利率
~ H[%vdR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
., :uZyG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_1jw=5^P\i asked price 沽盘；喊价；索价；卖方报价
nDlO5 pe"d assessable income 应评税入息
IbWPlbH assessable loss 应评税亏损
vN{- ?
assessable profit 应评税利润
EX ?h0Uy assessable value 应评税值
~2/{3m{3 A assessed profit 估定利润
~F#A
Pt assessed value 经评估价值
OCHm; assessment 评税；评定；估价；评税单
\~X&o% y assessment number 评税编号；估价编号
-{9Gagy2& assessment of additional tax 补加税评税
|,}E0G. assessment of performance 业绩评估；实绩评价
&-GuKH(Y< Assessor 评税主任
(G4'( 6 asset price bubbles 资产价格泡沫
$Kq<W{H3ut asset-backed securities 具资产保证的证券
B; -2$
77 assets accretion 资产增值
[U_[</L7 assets and liabilities 资产与负债
0k?Sq#7q assets betterment statement 资产递增表；资产改进表
C>*n 9l[M~ assets lending 实物放款；有抵押贷款
R I@*O6\/I assets of the company passing on the death 死者去世时转移的公司资产
Qa$NBNxKl assets pledged as security for liabilities 用作负债抵押的资产
v_sm assets portfolio 资产投资组合
7aQcP assets price 资产价格
7nz!0 I^ assets quality 资产质素
hXX1<~k assets realization 资产变现
64D%_8#m assets refinancing arrangement 资产再集资安排
Ny gI67 assets securitization 资产证券化
>IR$e=5$ assets situated outside Hong Kong 在香港以外地方的资产
vS M_]fn assets stripping 削减资产；拆卖资产
ygvzdYd assets value 资产值
!*P&Eat assignee 承让人
}f }IA\8] assignment 转让；转让书；转让契
.^XH uN& assignment of interest 权益转让
_@E "7<\ assignment of letters patent and trade mark 专利证书及商标转让
p(7QAd4 assignment of property 物业转让；物业转让书
O}gX{_|6 assignment right 转让权
8Z:Ezg3^ assignor 转让人
3
Lje<K zL associate 有联系的人；有关连人士；相联者；合伙人；联系人
^'B-sz{{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u3Do~RyL[ associate member 附属会员
F ^' v{@C associated body corporate 相联法人团体
?Bu}.0ku-$ associated company 相联公司；联属公司
tF`MT%{Va associated corporation 相联法团
)!C7bTv 4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<*Y O~S(R 公认会计师公会〔英国〕
w4{ y "A Association of Futures Exchange Brokers 香港期货经纪协会
k, X74D+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xeB4r/6 association of underwriters 承保人组织
8^w/HCC8O assumption of control 接管
\|Qb[{<:, assurance 担保；保险；转易；转易书
(/fT]6( assurance of interest 权益的转易
)C}K R`" at 19XX price 按一九ＸＸ年价格计算
lcig 7% at a discount 按赔价计算；按贴水价格计算；打折扣
e}Q>\ t45 at a premium 按溢价计算；按升水价格计算
vOgLEN&] at call 通知付款；按通知
'\L0xw4 at constant market price 按固定市价计算
Wg( bD, at constant price 按固定价格计算
p ruWO'b` at cost 按成本计算
{NeWdC
at current market price 按当时市价计算；按现时市价计算
l.7d$8'\ at current price 按当时价格计算；按现时价格计算
_ >v0R' at factor cost 按要素成本计算；按生产要素成本计算
5w-JPjH at money-of-the-day price 按付款当日价格计算
zKJ. Tj W at or better 按指定或较佳价位〔买卖指令〕
_[1^s$ at par 按面值计算；平价
1#D<ZN at sight 见票即付
A7(M,4`6 at the close 按收市盘
QUPf *3Oy at the opening 按开市盘
hb! ln7 attestation 见证；见证条款
C*O
,rm} at-the-money option 平价期权
vfXJYw+6_ attorney 受权人；受托代表人
n{{ P 3f attornment 新拥有人承认书
}Z-I2
=] attributable profit 可归属利润
taCCw2s-8* attributable share value 可归属股份价值
m %Y( O Auckland Stock Exchange 奥克兰证券交易所
F; a3 auction 拍卖
l7 Y8b` auctioneer 拍卖商
i>"dBJh]b audit 审计；核数
DoG%T(M!a9 Audit Commission 审计署
,F}r@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i_ y:4 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〕
sVcdj|j audit review 帐目审查
+@>:%yX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Tc,$TCF audited account 审计帐目；经审计的帐目
}3sN+4 audited annual account 经审计的周年帐目
gV .f*E1C audited balance sheet 经审计的资产负债表
qwP $~Bj auditor 核数师；核数主任；审计师
&>V/X{>$`K auditor's certificate 核数师证明书；审计师证明书
2C{/`N auditor's report 核数师报告；审计师报告
(0g7-Ci Aussie bond 澳元债券
F 8 ?uQP8 austerity budget 紧缩预算
od(:Y( 4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aG
Ef#A Australia All Ordinaries Index 澳洲所有普通股票指数
3d @ef | Australian Dollar [AUD] 澳元
hA5,w_G/ Australian Options Market 澳大利亚期权市场
w^ U}| h" Australian Securities Commission 澳洲证券事务监察委员会
!^1[ s@1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
fwH`}<o Australian Stock Exchange 澳大利亚证券交易所
?k::tNv0 Austrian Schilling [ATS] 奥地利先令
e2Ww0IK!E authentication 认证；鉴证
( s Jq;Z authority to purchase 委托购买证；委购书
k)i"tpw authorization 认可；核准；授权；授权书
V *~423 authorization by direction 指示授权
X/wmKi authorization by instruction 指令授权
C{)HlOW authorization by warrant 令状授权
FbBX}n authorization of unit trust 单位信托的认可
|f3U%2@ authorized agent 指定代理人
[%t3[p<)O authorized capital 法定资本
3!bK d2" authorized clerk 出市员
,,}s K authorized dealer 认可交易商
,wlbIl~ authorized financial institution 认可财务机构
1w bTqc authorized fund 认可基金
($:y\,5(9I authorized fund house 获授权的基金公司；认可基金公司
0IpS T authorized institution 认可机构
Db,= 2e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XW^8A 77H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0&Qsk!-B authorized insurer 获授权保险人；获认可承保人
\ boL`X authorized investment 特准投资项目
$kIo4$.Y$ authorized person 获授权人
&8wa ih(| authorized representative 获授权代表
[]r T? - authorized share capital 法定股本
ru DP 529; automated quotation system 自动报价系统
9,w}Xe=C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H):-! ?: 自动交易系统〔香港期货交易所有限公司〕
1N>6rN automatic adjustment mechanism 自动调整机制
`LE^:a:8, automatic adjustment system 自动调整系统
L!&$c&=xf Automatic Clearing House 自动票据交换所
2@4x"F]U; automatic exchange rates accumulation system 自动化汇率累集系统
m ]1!-`(* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N-D( y automatic teller machine [ATM] 自动柜员机
,b:n1 autopay 自动转帐
{:3.27jQ available assets 可用资产
l3BD
<PB2S available fiscal reserve 现存财政储备
2DUr7r M available profit 可用利润
[ h^f% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C# ZhsWS!b average 平均；平均数；海损
6{ C Fe|XN average basic salary 平均基本薪金
[pr 9 $Jr average consumer expenditure 平均消费开支；一般消费开支
%
<^[j^j}o average cost 平均成本
)F
+nSV; average cost of land production 增辟土地平均成本
fWd~-U0M^ average daily turnover 平均每日成交额
L)1C'8 ). average daily wage rate 平均每日工资率
W\'Nv/L average expenditure pattern 平均开支模式
1Jl{1;c average growth rate 平均增长率
@uoT{E[ average net fixed assets 固定资产平均净值
HR j7n<>L= average of relatives 相对价格平均数
WBy[m ? d average price 平均价格
;v%Q8 average propensity to consume 平均消费倾向；一般消费倾向
g>UBZA4 average propensity to save 平均储蓄倾向；一般储蓄倾向
tK*%8I\s average rate 平均率
C?{D"f`[] average revenue 平均收入；平均收益
< sO?ev[ average stock 平均库存；平均存货
>6XDX=JVI average yearly rent 平均年租
c%js u" avoidance of double taxation 避免双重课税
bd} r#^'K avoidance of tax 避税
